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Home My WebLink AboutOC1969-1145 - ESTATE OF KOTLER----------------.,·-·----· Testate Form PETITION SUR AUDIT IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of .. ERANK.E ... KOT.LER ................................. . No .... 9.3.::6.9.:::U.~.~ ....................................... . Fiduciary .... R.o.sely.n..Kotler ............................... . Deceased Date of Date of Decedent's death .......... Q~t.9.R~.:r .. 1.7 ..... 1~6.~ ..................... Grant of Letters ........... O.c.t.ob.er.,2.8 ....... 1.9.6.9 .............. : ..... . This is the ....... firs.t..and.fin.al.. ....................................... account filed in this estate If there have been former accounts filed in tbis estate, list file number or number and term ................................... . . Election to take Under or~ will. (cross out one) Date Election By execution Place of; Filed .. of .. thls .. p.e.tition ... Record ............................. . Name of surviving spouse ........ R.o.sely.n .. Kotler ........................... :~---~.' .. ~.:-? ... ~~---·······--·················--··········--················ List issue, where material: : :Or .. Everett Ger.ald Kotler -life -part ·n \. ··- Did decedent marry after execution of will? (indicate) xes. No. Any children born after execution of will? (indicate) X~. No. If an~wer ;;s, na~e the~ .............................. : .......... ~.~~---····-~----·································-~·-·············--: ................ .. --------------·---------------------·-----------·-------------------------------------------·---·---·----------------------------·------------------------:.: .. ~ .. :').~ ... : ... · ........................ . Leg.atees Roselyn Kotler Roselyn Kotler and Western Pennsylvania National Bank~ Trustees List, if exceptions to above: None If partial intestacy, give facts: None Adeemed: Relationship. Wife Trustees Revoked: Interest Fiduciary, if deceased or not sui juris One-half in accordance with formula and balance for life. Formula Lapsed: Abated: Give Cause: Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? Yes. MOC If any .exceptien giv.e cause: ..... Gr.andc.hildr.en .. w.hQ .. bave remainde·r interest unknown now. -· .. ) -. File copy of Notice .. · · and date of mailing ....... NQ:V.~.mJ?.~r.J1 ..... .t~_1Q .......................................................................................................... . '. J .• .. I II. Is estate subject to the filil')g of. a Fede'ral . .Estate Tax Return? ...... Y.e.s. ........................................................................ . . . Actual payment made on ·Pennsylvania Transfer Inheritance Tax. Amount $:..$.7 ..... R.9.0 .•. Q.9 .. P.l\.!F? .. Q.i§~9.\mt..m.§!.~ing a total of $8~ 000. 00 · . .. . . .. . . If the Will makes any portion of estate subject to a life-estat~, give name arid birth date of life tenant .................... ~. ,. ' ------------------------------------------····-------------------------------------------·--·--------·------------------·--·-··------------·-----------------·---------------------------- Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts of such claims; state whether they are admitted to be correct; and whether the claim is denied. Give· reference to such parts of the will as require interpretation by the Court; a reference to all questions re- quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication: . . 0") Ln ·o tl) <:t ~l . -J. a_ .zr -.J' -. ¥-· ~ s: 6 .. _ ... c... -. Q c ... ;:E LL -~ oz LtJ L.r> _, ,.,., 0 -,_J .-!-· l;i.J ,L:..J 0 c-· t;~ .. ~-z f ~ ttlf"II':.::.-Jr .. _:X: . -~ t1.i -- .. ::c: (;.I --··r-~0~ T. • Balance for distributioJ! per account, Itemize any additional: debits. not shown by account: $ !.t~L£.4~~~:~~ --L4..:.' -.0::: LU <( ,._ 0.:::~ .. ' ' SEE' SCHEDULE ATTACHED HERETO FOR DEBITS AND CREDITS. .. ~ .. \ ' ,._ ... Total additional debits (Add) Item-ize.:. ~ny addition~! credits n'ot showri by account: ~~K~~~KXXXX]$XX*XmD ::-J _ ... x~~~~~axx~~ X~~WiXXX~XXXXXXXXXXXXX~~~ ~XXH~&XX~XXXX]$XXXXXOO ~!.9!-Sd additional credits (Subtract) T -· • ~~x~xxxxxxxxxxxxxxx~~ Balance for distribution $ ................................... . $.xtl2~X'ma ....... . $, ....................... ~ .......... . If balance f~r distributio;, is not in cash, list each item held in kind, giving appraised Value (or distribution Value)· • +-• I SEE EXHIBIT ATTACHED HERETO. "'"""') ' ,# ', ,,' PETITION SUR AUDIT ESTATE OF FRANK F. KOTLER BALANCE FOR DISTRIBUTION PER ACCOUNT, Itemize any additional debits not shown by account: Income Personalty Victor Oil and Gas Co. Equitable Gas Co. -dividends Income bond -interest '--Income -Realty Nov. 3, 1970 -Hollywood Theater Bldg. Rent -Nov. 1, 1970 through Dec. 7, 1970 -Lots 58 and 59 Rent-1/2 of Lot No. 107 and contiguous property -Sept. 21, 1970 through Dec. 7, 1970 - Total $2:, 989. 50 1 I 2 interest Rent -Connellsville property Sept. 22, 1970 through Dec. 7, $ $ $ $ $ 6.00 . 275. 00 187.50 300.00 660.00 $ 1, 494. 75 1970 $ 1, 900. 00 $145. 936. a4K 7 'y 5' 71~ 'fc TOTAL ADDITIONAL DEBITS (ADD) .. $ 4, 823.25 L Itemize any additional credits not shown by account: Kurtz Monument Co. -monument $ 1, 315. 00 Internal Revenue Service -federal ( estate tax $ 9, 070. 64 Russell Marino -additional for filingAccount $ 4.00~ · Adam Koncik -taxes · $ 198. 15 . (Note: Credit was taken for this item in Account but same was not carried forward in total and this figure is merely placed here to secure correct total.) Income -Realty -Disbursements Oct. 30 -sewage, wall paper, Bluecross -commission Nov. 30 -labor, insurance, $ Blue Cross, commission $ Taxes · $ Oct. 30 -sewage, gas, rooming refunds, rooming permit, labor, plumbing, electricity, custodial service~ commission $ Nov. 30 -labor, electricity, roofing, legal, insurance, plumbing, custodial, commission $ Taxes $ Oct. 27 -commission, FICA, UC, electricity, trucking, gas, · paint, custodial service, mis- cellaneous Nov. 24 -commission, electricity, Social Security, trucking,, supplies, $ 155.03 232.91 293. 73 416.36 330.10 483.08 319.20 gas, custodial service $ 573. 99 TOTAL ADDITIONAL CREDITS (SUBTRACT) BALANCE FOR DISTRIBUTION $13.392.19 c:....... $137 .. 367.90 l ·' . ESTATE OF FRANK F. KOTLER EXHIBIT If balance for distribution is not in cash, list each item held in kind, giving appraised value (or distribution Value); II' Lots 58 and 59 at the corner of Second Street and Spring Alley in the Borough of California, Washington Co., Pa., on which is erected two double houses, nine garages and a warehouse, fronting 100'feet on Second Street and extending back 150 feet to Temperance Alley. I'The one-half undivided interest in a part of Lot No. 107 in the General Plan of the Borough of California fronting 25 feet on the North side of Third Street and extending back 75 feet parallel to Wood Street and one-half of all of Lot No. 108 in the General Plan of the Borough of Californina fronting 50 feet on the North side of Third Street and extending back 150 f~et to Strawberry Alley, and one-half of property known as th_e rear of Lqt No. 77 -in the General Plar6f the Bo~ough ~:of C~iifornia beginning at the corner of Strawberry and Plum ·Alleys and extenaing northward 45 feet and westward 50 feet therefrom which said properties are together known as the Savage & Spiegal Buildings and on which is erected a two- story combination store and apartment building, a hardware store, tin shop, building supply shop and brick combination store and apartment building. Part of Lots Nos. 100 and 108 in the original plan of Connellsville, Fayette County, Pa., beginning at the corner of North Pittsburgh Street and Orchard Alley and extending along said Orchard Alley 132 feet to Lot No. 116, along Lot No. 116 North 571/2 feet, more or less, to land formerly of Newcomer; thence along land of Newcomer East 132 feet to North Pittsburgh Street; and thence along North Pittsburgh Street 57 1/2 feet to the place of beginning. v'One-fourth undivided interest in lot and building erected thereon on Third Street in California, Washington County, Pennsylvania, known as the Hollywood Theater Building . $24,000.00 $45, 000. 00 $ 9, 000. 00 l .~'One-half undivided interest in lot with warehouse er.ected thereon located on LeMoyne Alley rear of Third Street, California, Washington County, Pennsylvania. $ 1, 000. 00 500 shares -Equitable Gas Company -common stock at 34 3/4 Note: For tax purposes the above is valued at 31 9/16 or $15, 781.25. Cash $17,375. 00 $23, 492. 90 f .. If Family Exemption claimed by Petition, give place of Record: .................................................................................. . If Family Exemption is claimed at audit, give name, relationship and basis for Claim: .... X~s,. .. EQ.S.~l.yn .. KQtl~r ... . widow~ lived with decedent as his wife until date of death. List any advancement or distribution on account that has been made, cind nature and amount of same: None Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: 1. All real estate returned above to be distributed to Roselyn Kotler for life and upon her" death to two child~en. Dr. Everett Gerald Kotler and Mrs. Eileen Stern, for life. Upon the death of the first of said children, his or her share to go to his or her children for the life of the surviving child. Upon the death of the widow and both children~ to go to his ,surviving grandchildren per capita. 2. Equitable Gas" Company stock to Roselyn Kotler which by the execution hereof she elects to take in kind. 3. One-half of all property subject to deductions as set forth in Item III of Will. 4. Rest~ residue and remainder to Roselyn Kotler and Western Pennsylvania National Bank in trust. See Item I in the Codicil •. NOTE: You will note that the widow has received life insurance in the amount of $.~6, 867. 50. See Schedule D of the Federal Estate Tax Return. COUNTY OF WASHINGTON, SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ........ .s.w.orn ................. doth depose and say that the facts set forth in the foregoing petition are true Mary Jane Smith, Notary Public Washington, Washington County, Pa. My Commission Expires February 28, 1973 And your petitioner will ever pray, etc. · ~/ 7 ~ -~························· .................................................................................................................. ' ~ . ... I. ,. l ~ ;· ~ I i' r: li I· --· No. ----------------fi3::.(;).9:;J.1~.5 .... _ ................ . ·-· :-.. ·: ) ~.. .I ..-: Estate of .. )~~~ANK .. F:.;.K.O.T.LE.R ........... . >; ~ ..... l ~ :. r· \ • -· ---------------; ~---'---.. -. :-:~--:. .... ----------..... -... ~--.. -: -----.. -~ ~-.. ----.. -· C:: r : Deceased ' .... -1~ Fiduciary.~o.s.ely.ri.Katler~.-Execill:rix ... ~~; •; y I 1-~~ eo/"1 t ~ • -i ............ -.................. ~ ;.:;--~·-.... -~~;~ .... -~--! .. ~--.. ------..... -.... -.. ---...... -------------.. . . 1 .. PETITION SUR AUDIT . .., ,_) FROM W.t.IERE :1)ECEDENT L;EFT A WILL 0 ; •• .. . .• . Counsel of;Fiduciar_y will submit herewith the following, )n conforl)1ity with Court Rules adopted effectiv,e December 3, 1951, . being rule No. 9:· paragraph b-e;• and divisions' thereof: shown on pages 23-24. . ~ 1. Written· pra,ecipes of all Counsel in the case. ' 2. Copy of order appointing Guardian ad litem, if pertinent.' 3. Copy of Order appointing Trustee ad litem, if pertinent. · · 4. ·'Proof of service of above. I 5. Letters Testamentary or Administration C. T. A. or an 'attest copy of WilL. 6. Copy of invent?ry and appraisement .. 7. Proof o~dvertis.e!'l"lent of grant of letters· if not filed with account. 8. Certificate of liens in ca:;e any: Qf the funds for distribytion are from judicio]~ sale of real ·estate. 9. Signed and itemized elections if ariy' distribution :in' kind. i 10. Copy of Federal Estate Tax return. if es- tate is subject thereto. · ·I P.~A~Q~K~--~-~-~-~~-~ .... XQH~--~-QAX .. AttorneyS ""'~'2 . -i I -1 . I C!tnmmnnwealt4 nf ~ennsyluania.} ss. 'llall~iugtnn cnnuuty. KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid on the 28 day of October A. D. 19 69, before me, Russell Marino , Register fo:.-the Proba:e of Wills and Granting Letters of AdmiJ:!istration in and for the County of \V ashington, in th:! Common·;vealth of Pennsylvania, the last Will and Testament of FRANK F. KOTLER late of California, in the County aforesaid, deceased, (a true copy whereof is to these presents annexed), was duly admitted to prob.:;te; and R O~S E L Y N KOTLER the Executor m said Will and Testament named, having appeared before me and taken and subscribed the oath of office prescribed by la·.v; NOW, THEREFORE, I, Russ 911 Marino , ~egister as aforesaid, do grant these LETTERS TESTAMENTARY:, unto the said ROSELYN K 0 T L E P committing unto / h e r the administration of all and singu:lar the goods and chattels, rights .and credits, which were of said :leceased, and requiring h e r to exhibit a true and perfect inventory tl:.ereof into the Register's Office, at Washington, within ninety days .from the date hereof, and to render a just and true account of said administration at the expiration of six months from the date hereof, and 1.0 regard and comply with the provisions of the laws of this Commonwealth relating to inheritc.nce taxes. IN TESTIMON~{ WHEREOF, I have hereunto set ::ny hand and the seal of said Office at W ashingtcon, this t w e n t y -e i g h t h day of October in 6e year of our Lord' one thousand nine hund~ed and ~: i X Register ·. ! ~ ~ i:Jj to!; i:t> .... !Z .... to!; I ~ ~ 1-:9 ~ * '" r C/) et -i ~ :~ > "' " iO -i ~ ! () !8 I'll .... t:J:j !~ 0 ~ :t:-"11 a {/.l !~ 1 ~ r to!; tJ = ~ .... ~ i +-t : Sd f i I ! ., . •' •' j OF FRANK F. KOTLER I, FHANK F. KOTLER, a resident of the Borough of California~ \Vashington County~ Pennsylvania.& being of sound mind, memory and understanding, do make, . . publish and declare this my Last V:!ill and Testament, hereby revoking any and all Wills by me heretofore made. ITEM I. I direct that all my just debts and funeral expenses be paid as soon after my decease as may be found conveniento ITEM II. I hereby give, devise and bequeath to my wife, Roselyn Kotler~ all . of the real estate of which I may die seized, for life. I do further hereby authorize and empower my said wife to make, execute and deliver good and sufficient deed or deeds for any part or all of the real estate which I have devised to her for life» and do not require the purchasers thereof" to look to the application of the purcha.s e or ;a., consideration money. In the event of a sale of all or any part of the same the net proceeds thereof, after paying the expenses of the said sale, shall be deposited in the trust created under the terms of Item IV hereof, and shall be subject to all the terms, covenants and conditions and all of the rights and privileges accorded in said trust as set forth thereino Upon the death of my said wife, or in the event she should predecease me, I · hereby give,· devise and bequeath all of the real estate of which I may die seized to my two children, Dr. Everett Gerald Kotler and Mrs. Eileen Sternll share and share alike~ for life. When the first of my said children shall die, I give, devise and bequeath the one-half interest which he or she had for life to his or her children for the life of my surviving child. Upon the death of both of my children, I give.& devise and bequeath all of the real estate of which I may die seized to my surviving grandchildren per capita. ITEM III. If my \vife, Roselyn Kotler~ shall survive me, I give, devise and bequeath to her absolutely, an amount which shall equal one-half of the following: All . I . ,/-~{"~1 ~.! , I·/;·· .~:/-<-.?--- , ,::/ -:1 ~ .Y..~ ;:-; (/ / ( . /.~ ·"' · .. Y ~<<·.., -' ///.-"·/;,;;,/ -.._...c:::...~ .. /. .., ··~.r... ..~. <'.:.....--! '·7 /"/'.c.... "' . ·:.:.-.-::::., . > ( &'2 ::./ -.:¥ '•. -~-;;-: . •; .' G. -? t. _I l~~,..,--.,----~-· -.--··-~---~~--.--------·--.. ---·-····-- of the property, both real and personal and all life insurance which shall belong to me or be subject to my disposal at the time of my death or which shall be payable at the time of my death.less the aggregate chargeable to principal of funeral expenses, administration expenses~ claims against my estate(before Inheritance and Estate TaxesJ State and Federal) and all indebtedness against or payable from su.c.h propertyJ such legacy to be reducedJ howeverJ by an amount equal to one-half of the aggregate of the following inter:ests in property (but as to any such interest only to the extent to which it is included in determining the value of my gross estate in the Federal Estate Tax proceeding in my estate): .... ~ (a) Any interest transferred by me to her at any time; ..... , (b) Any interest at my death held by her and by me (or by us and any other person) in joint ownership or with the right of survivorship or as tenants by the. entirety or· in any other form of co-ownership with right of survivorship; (c) Such interest as may consist of proceeds of insurance on my life, receivable by her; -4 It is my intention to obtain the maximum marital deduction allowable to my estate under the provisions of the Internal Revenue Code of 1954J Section 2056J and of any amendments thereto or modifications thereof or future similar provisionsJ and the provisions of thisJ my WillJ sh~ll be construed so as to give full effect to my said 'i< intention. I direct that such of my assets as are classified as "deductible'' under said statuteJ and the Regulations thereof or any future statute or regulations thereofJ as hereinbefore referred toJ as the same may provide at my deathJ shall be first exhausted before resort is had to "non -deductible" assets as '!herein defined. ITEM IV. I hereby give1 devise and bequeath all of the restJ residue and remainder of the· estate of which I may die seizedJ whether the same be real1 personal or mixedJ to my vvifeJ Roselyn Kotler and Mellon Nationa~ Banlc and Trust Company, in trust for the following uses and purposes: {1) To pay the net incomeJ after paying all expenses incident to the management of the trust to my said wife) Roselyn Kotler) for and during the term of /---) / her natural life, in quarter annual installments or ~freqlle')tly~~~':I~?~ · p· -~~~~u&t~~&//v{d:i/ .~ v v .... "" · .. should so desire. (2) To pay to my said wUe, Roselyn Kotler, any portion of the principal of said trust in the event the corporate trustee believes the same is necessary for her comfort, maintenance and support, in order that she may live in the manner to which she has become accustomed; provided, however, that she shall use her individual funds for such purpg~:~p·so long as they may he.: .. available. , ··:.:/iP~ ·~:.~.· .. ; . ·.~::·'~~(3) ·Upon the death of my "said wife or in the event she should predecease me, I direct the surviving trustee to pay the income from said trust to my two children, Dr. Everett Gerald Kotler and Eileen Stern, share and share alike, in quarter annual installments. (4) Upon the death of one of my said children, I direct that his or her share of the income be paid to his or her children, share and share alike. (5) After the death of both of my said childref?., I direct that the in- come fron1. the tru. st be paid to my grandchildren per capita for a period of five years at which time I direct that the principal thereof shall be distributed to my grandchildren per capita, share and share alike. ITEM V. I direct that my trustees in addition to and not in limitation of any authority given by law, shall have the following powers: (1) For the payment of debts or for any ;::mrpose of administration or distribution, power to sell, mortgage, lease, alter, improve, partition and exchange all or any of my real estate, at any time during the continuance in whole or in part of. the trust under this my Will and at the termination thereof for purposes of distribution, selling at public or private sale; for such prices and upon such terms as to cash and credit as they or it may deem best, or upon the reservation of ground rents, and the said ground rents in turn to extinguish or assign, and to grant and convey good and sufficient title, without liability on the part of the purchasers or other persons so dealing with the executor or trustees, consideration moneys. -3- (2) To pur~hase or otherwise acquire real estate and. to exercise the same powers thereover as hereinbefore provided with respect to the other real estate· of the estate. (3) To retain all stocks, bonds and investments ovvned by me, and to invest and re.invest the trust estate herein created or any part thereof in any kind of property, real or personal, including, without limitation, mortgages or mortgage participations, common trust funds, common stocks~ preferred stocks, bonds, notes and other securities, regardless of whether the same are legal investments for trust funds as now or hereafter defined by law, whether by statutory enactment, judicial decision or otherwise. (4) To borrow mpney and pledge any stocks, bonds or other personal property of the estate as security therefor, without liability on the part of the lender to see to the application of said money. (5) To purchase securities at a premium, to amortize the premium out of income, or to charge the same to principal or income, or partly to principal and partly to income, at such times and in such amounts as it shall deem best. (6) To exercise any option to subscribe for stocks, bonds or other in- vestments. (7) To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which the estate may hold stocks, bonds or other securities. (8) To retain indefinitely any part of the trust estate, real or personal, which is or may be.come unproductive, or in the discretion of the trustees to make sale thereof. The trustees in their br its discretion may pay the carrying charges and ex- penses of property, during any year in which it is unproductive, out of other principal of the trust estate, or out of the income of other principal, or partly out of such princi- pal or income, and they or it may from time to time reimburse such principal or income for the whole or part of said charges and expenses. The trustees may apportion ----~ U . ~ /' . .-7 . , ·-,;;~ \ .. 7. . . -~ ~ _.--;-;·~ . . /~1' ~ . /•' . . --4~4'7/~~a · t-,~fL (. -4- the proceeds of sale of unproducti.vc property between principal and inC',pme according to law, or in their or its discretion they or it may pay said proceeds into principal . without apportionment. (9) To co-mingle the assets of the trust herein granted with the assets coming into their or its possession from any other source for the benefit of the bene- ficiaries hereof under lik~ or similar provisions. (10) To either distribute capital gains or add such to the principal of this trust at the discretion of the trustees; and either deduct capital losses from income or charge them against the principal at the discretion of the trustees. (11) In the event any stocks of which I may die seized should be given rights to subscribe for additional shares or should declare stock dividends, I hereby authorize my trustees to apply the same either to corpus or to income as in their or its discretion they or it shall deem best. ITEM VI. I direct that all legacies and all shares and interest in my estate whether principal or income, while in the hands of my executor or trustees, shall not be subject to attachment, execution or sequestration, for any debt, contract, obligation or liability of any legatee or beneficiary, and shall not oe subject to pledge, assignment" conveyance or anticipation" and the personal receipt of such legatee or beneficiary, shall be the sufficient and only discharge of my executor or trustees. ITEM VII. I hereby authorize my executor, hereinafter named, at her or his discretion to file a joint income tax return with my wife. ITEM VIII. I hereby authorize and empower my executor hereinafter named to enter into any compromise which he shall deem to be proper on account of any estate, income or other tax claims. ITEM IX. I hereby author~ze and direct the payment to the corporate trustee of fees for services rendered as shall be called for in their standard fee schedule, as approved by competent courts. -5- ... ::. ..... --··-r.M<P~ .. --• Ao ... ·----~··<»-.-~-----· ..... Oo ~--..... .--. -• ..,;.-.._' ...... ,_ --------··---------- ITEM X. I hereby authorize and ernpo\\ler rny cxeculor· hereinafter-named to pay all inheritance, estate and succession taxes out of rny residuary estate. ITEM XI. In the event any of my grandchildren should inherit under the terms hereof during their minority, I hereby nominate and appoint Mellon National · Bank and Trust Company as Guardian of said minors. ITEM XII. I hereby nominate and appoint my wife, Roselyn Kotler as Executrix of.this my Last Will·and Testament. In the event for any reason she should be unable or unwilling to serve, I hereby nominate and appoint Max Bals'onl. of Pittsburgh, Pennsylvania and Mellon National Bank and Trust Company as co-executors of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand this /if day of _ _.:..m_a._~r-_c.._h. __ ., A. D. , 196 7. This instrument consisting of six (6) typewritten pages, {each bearing the signature of the above named Frank F. Kotler). was by him on the date hereof signed, published and declared by him to be his Last \Vill and Testament, in our presence, who at his request and in his presence and in the presence of each other, we believing him to be of sound and disposing mind and memory have hereunto subscribed our names as witnesses: ~ '"'--/.1' --........n, ··--~ 2>:'./' ;(·;, ·;' . (, _,.._. -6- :J .. ,;.___ ~, .... ,_,~· c· OF FRANK F. KOTLER I, FRANK F. KOTLER, a resident of the Borough of Cal- ifornia, Washington County, Pennsylvania, being of sound mind, mem- ory and understanding, do make, publis_h and declare this as a Codicil to my Last Will and Testament, dated the ._i J.:::..;-__ day of )?lt\ \r-cJ( A. D., 19(]. . ' ITEM I. I hereby direct that the first paragraph of Item IV.· of my said \Vill shall be modified to read as follows: "I hereby giveJ devise. and bequeath all of the rest, residue and remainder of the estate of which I may die seized, whether the same be reail., personal or mixed, to my wife,, Roselyn· Kotler and Western Pennsylvania National Bank, in trust for the following uses and purposes: If• ITEM II.· I hereby direct that Item XII of my said Will shall. be modified to read as follows: "I hereby nomiml.te and appoint my wi.fe1 Roselyn Kotler, as Executrix of this my Last Will and Testament. In the event for any reason she should be unable or unwilling to serve, I hereby nominate and appoint Max Balsom of Pittsburgh, Pennsylvania and WE;!stern Pennsylvania National Bank, as co-executors of this, my Last Will and Testament". ITEM III. It is the sole intent of this Codii.cil to substiiute Western Pennsylvania National Bank as Fiduciary in :said Will instead of Mellon National Bank and Trust ' ·. ""..--,. . . . .. ,., -·--·~. .. . . . . . . . -. . .. -. ... .. . . . . -· •.: .,.~~9~.-.,~:""!!:"~"}~.J'':~'.~f'll""'~,~r~·~...-~ -'!",-.--~--~----.. ~------·~ ""__,...., .... ~~·"""''"'-· • •· ... I ,, 1·----·-------. ITEM IV. I hereby re-publish aJ.?.d re-declare my Will dated I. ~~ 2J~ 1 the _...~.... ____ day of ___... ..... .....;;;l"'"'((t'--V_"-..:::;..t~~·'-----__.. .. 1967,. in all respects other than that as modified above. IN WITNESS WHEREOF, I have hereunto set my hand this . day of ---.l.A __ '.Jb_b_..:./1"-c._.,~_~:--_'l.___,t ;r---_.J A. D ... / This CodiCil consisting of two '(2) typewritten pages (bearing . the signature of the above named Frank F. Kotler),. was by him on the date hereof signed.. published and declared by him to be a Codicil to his Last Will and Testament., in our presence.. who at his request and in his presence and in the presence of each other,. we believing him to be of sound and disposi.ng ·mind and memory., have hereunto subscribed our names as witnesses: ~·· 7 1 \ .~Jn-;d!: -~·~ ~-/~~v~~ .. -~~-+~~--~~~~ ' ·. -2~ --~~~~-~ -·· . -"-, 't .. , ~ /7/. ,' C)/ , L ~-.'.-·-'!l.......,a._-J.,...{= ..,. '"; :/ ·I .· ,/ I ' ' r '~o6-!o 7-)/ ~- Affi~nuit ®f iExrrutnr ®r .A~mintstrntnr &tatt of Jrnriuyluania, ~ !iS: C!Lounty of 3llllau1Jington Personally before me, the undersigned authority, a. ............. N.Q:t.ar;}{. .. P.Mbli~ ............................ in and for said County and State, appeared ................... .B.QS.EbtX.N. .. KQ.'I.bt~.B .......................................................... who, being duly sworn according to law, deposes and says that she is the executor mx~ of the estate of ........... F..BANK .. F .• .' .. KO.T.LER ..................................................... deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of... .. F..r.ank..E ..... Ko.tl.e.r. ....................... , . · deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to , be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each item made by the above named Executor ~ ~ ( , . " I - -... Sworn d.nd subscribed before me tlti~ ..... ~J&.t.b..... l 1. /} _ _/ /..t-Jl. I ~' day af··=·:rM~········~,. :(4-.:;f.~~~~·-····· . .. ........ : . :. ... 0 .... 7 . .... .. .. ~D~;~r6~~~: ... INJTRUCTIONS 1. An inventory must be filed within three months ~ftet; appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding Copy of Will and copy of Federal Estate Tax Returp. Mary Jane Smith, Notary.Publlc Washington, Washington County, P&. My .. ~ommiss~o,n ~!e~es REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 1Jnnrntrirg aull "pprai.armrut of the goods and chattels, rights and credits which were .. of ......... F..RANK .. F. .• LKQ.T.LEE .............................. Jate of · ........ :S..Q.r.QJJ.gh .. Qf...Qe.Uf.Q.r.n,:i.!'}, ........................... .. Washington County, Pa.,•taken and made in conformity. with the abave affidavit. ~ DOLLARS'• CENTS 500 shares -Equitable Gas Company -common stock at 34 3/4 17 ~ 3 75 00 Income Bond -Western Pennsylvania National Bank-No. 64755 15,000! 00 dated November 23~ 1966 -Interest at 5o/o Accrued interest on same from Augctst 23, 1969 to October 17, 1969 • 112 50 Income Bond -Western Pennsylvania· National Bank -No. 101 405 dated June 24, 1967 36~ 000 Accrued interest on same from September 24~ 1969 Two certain lots of ground known as Lots 58 and 59 situate at the corner of Second Street and Spring Alley in the Borough of Calif- ornia~ Washington County, Pennsylvania, on which is erected two double houses, nine garages and a warehouse, fronting 100 feet on Second Street and extending back 150 feet to Temperance Alley .. ---The one~half undivided interest in a part of Lot No. 107 in the General Plan of the Borough of California fronting 2_5 feet on the North side of TlfMeJ-Rhl:F<oifand extending back 75 feet parallel to Wood Street andTall of Lot No. 108 in the General Plan of the Borough of California fronting 50 feet on the North side_ of Third Street and extending back 150 feet to Strawberry Alley,and the one-half undivided interest in property known as the/rear of Lot No. 77 in the General Plan of the Borough of California beginning at the corner of Strawberry and Plum Alleys and extending North- ward 45 feet and Westward 50 feet therefrom which said pro- perties together are known as the Savage & Spiegal buildings and on which is erected a two-story combination store and apartment building and hardware store~ tin shop, building supply shop and brick combination store and apartment building (On both of the above items there are certain restrictions and agreements affecting structures upon the same.) CONT'D ON NEXT PAGE. 115 24, 000 1 7~ 500 00 00 00 00 j . < '- . \f d •. 0 Q N 0 .L f.> N I H S V t,\ Slllh\ :.10 H3J.S\~3U 0 N I tl V ~'l Tl J S S n B l S 01 \J.~ tl lJO OL . a ~~ dl ~~ .~~ . . < • < • • I I I ·~. FRANK F.i KOTLER ESTATE INVENTORY AND APPRAISEMENT CONT'D Part of Lots Nos. 100 and 108 in the original plan of Connellsville~ Fayette County1 Pennsylvania~ beginning at the corner of North Pittsburgh Street and Orchard Alley and extending along said Orchard Alley 132 feet to Lot No. 116, along Lot No. 116 North 57 1/2 feet, more or less. to land formerly of Newcomer; thence along land of Newcomer East 132 feet to North Pittsburgh Street; and thence along North Pittsburgh Street 57 1 I 2 feet to the place of be ginning. 45, 000 (At the time of the death of the decedent the above building was being re-wired under a contract which was completed subsequent to his death and this value ,constitutes its. completed value and credit will be taken for payments on account of said contract in the .Account.) One-fourth undivided interest in lot and building erected thereon on Third Street in California, Washington County, Pennsylvania known as Hollywood Theater Building One-half undivided interest in lot with warehouse erected thereon located on LeMoyne Alley rear of Third Street, California, Washington County. Pennsylvania TOTAL 9, 000 1, 000 00 00 00 50 ~~ '~ ... ~ I ' ·-... ' ~ ·I . ' ·t·.,"' 'l . ~ : -:. . ! \; · ..• ) ~i' .. r .. ' No."./Ob ~ NO. 63-69-1~45. lNVENTORY & APPRAISE~NT IN THE ESTATE OF: ..., .. FRANK F. KOTLER, -~-" ··> ""=~ ;;:n,:;;o <nc;-:,c: ::C -U) -(/) (/') z --{ -· 'G) fTl ~ .. ~ --i. ::.o r ... 0~ ·Z c._; -_,. : -., =:: 0 --;:;:-0 ·""'-:;:.:,;J ; r=--u.r-z l>c:nO DECEASED. .., -i'j --..1 c::> -·•-.lsi -.~c:::::'! c--;, r--~-- ··-i \. r·~, • .. i ;.A,.) c:::~ :r.::-.:~ "' == --; --· c;:). t..n INV. DJIT.Jj_ PAGE J~~ ~ ;_!}/b . ~)/ ')/j~'? J? ?-- ,;. ... {r t' ~t t I : 1 i -I . I . I ,. ~ .i'· ·' l + . J. .•:: ,:_;. '. ..._· .. : . ..., .. -~-~ 1'._~;4~~-> ' ... l~· •. ' ;:t~· ... ~ STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law, deposes and says that the above account as stated is true and correct as ........... she. ........................ verily believe. . ~ Sworn and subscribed before me this .... ~.L ...... c.. day of .. 1 ••••••••••• d.~---·········· 19 .. 1..0. .. . 9YLu~-~- Mary Jane Smith, Notary Public Washington, Washington County, PL My Commi:;sion Expires February 28, 1973 Warshington County, ss: ~ ,: "-< :-----{ . \( .~: ~ '->"'! ~l \ i \\')j ~ 0 z ~. .. . .. - ---~~~----------- I do certify that I have given legal notice to all persons concerne.d of the filing of the within account in the manner prescribed by Statute and Rule of Court, as evidenced by proofs thereof filed to No b_j_-~70.-::_71:/{) ____ (}-! W1tness my hand and off1c1al •seal thls.3 .................... . . . · . . 70 doyof ______ : -----::_ ':·--:·--:·Ej_~ ·::_ '70 OCT 2 I RUSS E ~ L. . ; ":,iii N 0 REGISTEH Of '1'/ILL Y!ASHINGTON ·GO .. p y 't:l Q) ..... s:l Q) rn Q) ... "" ... 0 .... Register of Wills ' . . . r !J-lS!P JedoJd S! lJnOJ C14:l ,..... . ---'"'1 ./ \ COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS' COURT DIVISION FIRST AND FINAL ACCOUNT OF ROSELYN KOTLER, EXECUTRIX OF THE ESTATE OF FRANK F. KOTLER~ DECEASED SUMMARY PRINCIPAL -PERSONALTY SCHEDULE A Receipts, Page 2 $68, 602. 50 ~ Disbursements, Page 3 -27 .. 651. 79 ~ Balance -Principal -Personalty $ 40, 950. 71 <::.. PRINCIPAL-REALTY SCHEDULE B Receipts, Page 4 $96, 500. 00 (.../ Disbursemems, Page 4 -6~ 295. 85 '-- Balance -Principal -Realty $ 90,204.15 INCOME -PERSOKALT.Y SCHEDULE C Receipts, Page 4 $ 3, 510. 00 . ~ I Disbursements, Page 4 $ None I Balance ... Income -Personalty $ 3, 510.00 c_.. INCOME-REALTY Receipts, Page 5 Disbursements, Page 7 Balance -Income -Realty $24, 521.01 \_ -13 .. 249. o3 X / •:l 1.£11 11 'ir-. .f • 'f f, . " BALANCE ! f V7 }, tt J.C- $ 11 .. 271. 98;4' $145, 936. 84 y.., 1 <-t 'i" _ 11~\ b~( ~--------~L_------------------------------------------------------------~~ 1969 October 27 October 28 November 19 November 20 1969 November 15 November 15 November 17 December 6 December 6 December 6 , December 6 December 6 December 8 -. SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS Inventory and Appraisement as filed Total SCHEDULE A PRINCIPAL-PERSONALTY DISBURSEMENTS Administration Expenses: Russell Marino ... Letters and Short Certificates Washington County Reports -Advertising Letters Valley Independent -Advertising Letters Brownsville Telegraph -Advertising Letters Mary Jane Smith~ Notary -Affidavits Roselyn Kotler -Executrix's Commission Peacock~ Keller~ Yohe & Day -Accountant's Attorneys Russell Marino~ Filing this Account Russell Marino -Filing Inventory and Appraisement and Balance Letters Preferred Debts: George Louis -Memorial Chapel St. Joseph Hospital -Paterson, New Jersey Burton Hirsh -Funeral Expenses Congregation Beth Shalom Cemetery Jewish Home and Hospital for the Aged Standard Pharmacy -Medicines Albert B. Ferguson, M. D. -Medical Services Harvey Thorpe, M. D .... Medical Services Congregation Beth Shalom Cemetery -2- $68, 602. 50 $68, 602. 50 $ 21.50 $ 14.00 $ 10. 75 $ 9.00 $ 7. 75 $ 5, ooo. 00 $ 9, 730.85 $ 17.00 $ 25.00 $ 320.00 $ 213.40 $ 1, 308. 00 $ 250.00 $ 10.00 $ 206.16 $ 25.00 $ 40.00 $ 20.00 1969 December 13 December 13 1970 April 3 1970 January 2 1969 November 15 November 11 December 6 December 6 December 6 December 6 December 6 December 6 December 6 December 6 December 6 December 8 December 8 1970 January 2 January 2 May 4 June 15 August 9 August 15 Guttman Supply Company Inhalation Therapy Inhalation Therapy Taxes: Russell Marino,J Agent -Pennsylvania Inheritance Tax Accounts: Winds' Agency -Account Public Service & Gas Company -Account New Jersey Bell Telephone Company ... (October) Sears Roebuck Company -Account Joseph Horne -Account Columbia Gas of Pennsylvania -Account California Water Company -Account Borough of California -Sewage Zack' s Fashion Shoppe -Account Berkman's -Account Abramson's -Account Township of Wayne.) New Jersey -Account Mon Valley United Fund ... 1969 Pledge Bankers' Life Insurance Company -Account New Jersey Bell Telephone Company ..:. Account Stern Furniture Company -Account Internal Revenue Service Internal Revenue Service Phillip Miller .,. Preparing Income Tax Returns for 1969 Total SCHEDULE B PRINCIPAL -REALTY -3- .. $ 12.00 $ 46.00 $ 4. 70 $ 7~ 600, 00 $ 161.00 $ 80.43 $ 26.79 $ 79.33 $ 39.00 $ 56.00 $ 11. 73 $ 7. 35 $ 138.38 $ 57.56 $ 69.91 $ 13.30 $ 50.00 $ 286.91 $ 51.05 $ 848.38 $ 551.00 $ 7. 56 $ 225.00 $27,) 651.79 c_ 1969 November 7 December 13 1970 January 29 RECEIPTS Inventory ·and Appraisement as filed Total SCHEDULE B PR.INCIPAL -REALTY DISBURSEMENTS City Electric Company Hollywood Plumbing City Electric Company Total SCHEDULE C INCOME-PERSONALTY RECEIPTS Dividends -Equitable Gas Company Interest -WPNB Income Bond -$15, 000.00 Principal -November 23, 1969 to August 23, 1970 Less amt. included in appraisal Balanc-e $ 750.00 112. 50 Interest -WPNB Income Bond dated June 24, 1967 From December 24, 1967 to $:1;3 50.00 June 24, 1970 -Less amt. included 115.00 in Inventory and Ap:;:>raisement ... Balance Interest -WPNB Income Bond dated September 26, 1970 SCHEDULE C Total INCOME -PERSONALTY DISBURSEMENTS None Total -4- $961 500,00 $96~ 500.00 c $ 2, goo. oo $ 340. 75 $ 3, 055.10 $ 6, 295.85 ~ $ 1, 500. 00 $ 637.50 $ 1, 235. 00 $ 137.50 $ 3, 510.00 ~ $ None $ None 1969 November 17 1969 October 31 November 28 December 31 1970 January 31 February 28 March 31 April 30 May 29 June 30 July 31 August 31 September 30 SCHEDULED INCOME -REALTY RECEIPTS Rent-October 17, 1969 through October 31, 1970 Lots 58 an d 59 Rent from 1/2 of Lot No. 107 and contiguous property to September 20, 1970 Total $16, 981. 81 1 I 2 interest Rent ,.. Connellsville property -October 17, 1969 to September 21, 19 70 May 24, 1970 ... Rent on Hollywood Theater Bldg. Total SCHEDULED INCOME -REALTY DISBURSEMENTS Adam w. Koncik-Taxes $ 4, 616.43 $ 8, 490 .• 91 $11, 113.67 $ 300.00 $24, 521,. 01 ~· $ 198.15 All of the following disbursements were deductions from statements made by agents handling the properties. Lots 58 and 59 Sewage ... Blue Cross -Commission $ 57,. 75 Insurance -Blue Cross -Taxes -Plumbing -Commission $ 391.58 Wall paper -Labor -Blue Cross -Commission $ 134.44 Insurance -Sewage -Blue Cross -Commission $ 162. 00 ' Lock -Labor -Blue Cross -Commission $ 64,.30 Insurance -Commission -Furnace $ 376.87 1 Blue Cross ,.. Sewage -Insurance -Commission -Furnace $ 334,. 73. Labor -Plumbing -Blue Cross .. Commission $ 66,.78 Blue Cross -Commission $ 28.58 Sewage -Blue Cross .,.. Commission $ 57.46 Taxes -Labor -Blue Cross -Commission $ 198.91 Furnace -Blue Cross -Commission $ 167.41 -5 .. . . --·' . v " Lot 107 and contiguous property (1 /2 interest} Sewage -Plumbing-Labor -Taxes - Electric $1,576.88 1969 November 28 Plumbing ... Janitor -Water -Commission $ 114.05 December 31 Gas -Janitor -Furnace -Electric -Wall paper -Commission $ 519. 11 I 1970 January 31 Gas -Insurance -Sewage -Plumbing - Electric -Commission $ 716. 66 February 28 Gas -Labor -Electric -Plumbing ... Janitor ... Commission -Miscellaneous $ 493.65 March 31 Water -Electric ... Gas -Fire extinguishers Janitor ... Insurance -Commission $ 619.56 April 30 Labor -Sewage -Plumbing -Gas - Insurance -Electric -Commission $ 820.44 May 29 Janitor ... Gas -Electric -Pad Lock - Commission $ 350.67 June 30 Refunds ... Electric -Water -Gas -' Janitor -Commissions $ 3 72. 78 July 31 Gas -Sewage .... Janitor ... Roof Repair - Electric -Mail Boxes -Commission $ 315. 78 I I August 29 Gas -Taxes -Janitor -Labor -Electric Roofing -Commission $ 965. 01 I September 30 Gas -Water -Cleaning -Furnace - I Commission -Miscellaneous m 203.41 ! Total $7_. 068. oov I 1 I 2 of Total $ 3, 534. 00 I I 1969 Connellsville Property I I October 29 Painting ... Furnace -Gas ... Electric -FICA -UC -I Commission $ 666.86 I I November 24 Trucking -Electric -General Repairs -Gas - Labor -Commission $ 939. 52 December 29 Electric -Water -Gas -Janitor -FICA -UC - Commission $ 589.41 1970 January 27 Insurance -Electric -Paint -Garbage Removal - Janitor -Gas -Commission $ 1, 226. 46 I February 19 Boiler fees -Garbage Removal -Electric ... Coal- I Gas -Janitor -Commission $ 466.07 ' -6- • 1970 March 30 Garbage Removal -Electric -Tax -Coal - Water .. Gas .. Janitor -Commission $ 967.14 April 29 Garbage Removal -Coal -Electric .. FICA -UC - Gas -Janitor -Commission $ 523.16 May 22 Commission -Electric -Garbage Removal -Tax - Gas-Labor $ 52 7. 86 June 25 Commission -Electric -Garbage Removal -Water - Glass $ 389. 12 July 28 Commission -Electric .. Garbage Removal .. Paint - Labor-Gas $ 405.33 August 24 Commission .. Electric -Garbage Removal -Gas - Tax $ 703.61 September 21 Commission -Electric -Garbage Removal -Gas - Water $ 269,68 Total $13, 249, 03 -7 .. Washington County Reports Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSO::IATION) PROOF OF PUBLICATION In compliance with the Kewspaper Advertising Act o: May 16, 1929, P. L. 1784 Sec. 3, paragraphs (3) and 125). - CoUNTY OF WASHINGTON} SS STATE OF PENNSYLVANIA • Personally appeared before me, a Notary Public in and for 5aid County and Commonwealth, CHARLES C. KELLER, who, being duly s·Norn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiaJl legal periodical for said W ashing.ton County, publis~1.ed weekly hav.ing its place :>f business at Washingtor,, Washington Cow:ty, Pennsylvania, and is acting a~ its agent in this behalf; that the said WASHINGTON COUNTY REPORTS was established on :Warch 31, 1920, and w~ designated as the official legal publication for Washington County, Pennsylvania, by order of the several co11ll'ts of said County, dated ~ovember 11, 1920; that the printed notice or adverfuement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which apJPeared in the said legal periodical in its regular issues on the following dates: ............... Od.ob.e.r:: .... 30., .... 19.69. ............................... . .............. NQY..e.mJ;?.e.!; ..... !-?. ....... ~~ . .e ... J.?..9.9. .................. .. that the affiant or the corporation in behalf of whioh he is acting is not interested in the Sll!bject matter of said notice or advertising :md 6!it all of the allegations of this affidavit as to the time, place and character of the pll!blication are true. Sworn to and ...... J.J.~~ay of .............. No\f.e.mbe.r ........... , 19 ..... 69. .... .. ......... ~~ .... (i. .. ~ Notary Public KATHERINE C. NICHOLAS, Notary Public Washington, Washington Co., Pa. My Commission Expires llovemiJer 1, 1973 Estate Notices The Register of WiHs has granted letters, testamentary or of administration, in the following estates. Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • • • • • • • • • • • • • • • • • KOTLER, FRANK F., Dec' d. Late of California, Washington Coun- ty, Penna. Executrix: Roselyn Kotler, 537 Third St., California, Pa. 15419 Attorneys: Peacock, Keller & :Yohe, 68-70 E. Beau St., Washington, Pa. 15301 r Proof of Publication of Notice in The Valley Independent .; Under Aet No. 587, Approved May 16, 1929, P. L. 1784, as amended by Act. No. 51 of April 24, 1931, P. L. 67 Assistant State of Pennsylvania }ss: County of Westmoreland Personally appeared before me William H. Pore, Secretary of Mon Valley Newspapers, Inc., a Penn- sylvania corporation, publisher of The Valier' Independent, who, being duly sworn, deposes and says that The Volley Independent is o daily newspaper of general circulation in Fayette, Washington. and Westmdreland counties, Pennsylvania, and elsewhere, published in the City of Monessen, Westmoreland CounfV, Pennsylvania, that it was established June 28, 1902, since which date The Valley Independent has been regularly issued in said county, and fuat a copy of the printed notice or publication is attached hereto exactly as the same was printed and published in the regular editions and issues of The Valley Independent on the following dates, November 1, 1969 November 8 and 15, 1969 Affiant further deposes and says that he is General Manager of The Valley lndspendent, a dally newspaper. of generat circulation, and as such is authorized to verify the foregoing statement undffr oath, and Affiant i!? not interested in the subject matter of the aforesaid notice or advertise· ment; and that all allegations in the foregoin~ statements as to time, p!ace and chamcter of publica- tion ore true. ~-,) ?_~ COPY of KGTICE Letters testamentary on the estate of ' JFrank F. Kotler, late of California, Pa., i ~Washington County, deceased, having 1 l~been granted by the Register of Wash• . lington County, notice Is hereby given to ' ·all persons indebted to said estate to ?' make immediate payment, and to those having claims against the same to pre· · sent them without delay to Roselyn Kot· ler, executrix, 537 Third Street, Callfor• nia, Pa. 15~19. Peacock, Keller & Yohe, attorney, 68·70 East Beau Street, Wash· ington, Pa. 15301. 11:1,8,15 Sworn to and subscribed before me this ___ 1_,_7_t_h_-::"''i-';'""'..;'-. _ ... __ _ $r-·~ :: "~ ~ -~ day of November 19 69 , --- WL<v--f Law 68-70 Beau Street Wash"ngton. Pa. 15301 TO MON VALLEY NEWSPAPERS, INC., ·DR. For publishing the notice or advertisement attached hereto in The Valley lncependent on above stated dates .................. $ 10 • 00 Notary ....... :. ............................................................... $ .75 Total ..... _ ................................................................... $ 10 • 75 PUBLISHER'S RECEIPT FOR ADVERTISING COSTS M~ Volley Newspapers, Inc., publisher of The Volley Independent, a doily newspaper of general circulation, hereby acknowledges receipt of the aforesaid advertising and publication casts and certi- fies that the some have been duly paid. MON VALLEY NEWSPAPERS, INC. By .Proof of Publication of Not~ce in Brownsville Telegraph Under Act No. 687, Approved May 16, 1929. '·State of Pennsylvania, County of Fayette .. \ ~-~-~-~-~-~~----~-~---~-~!f~-~~-~.Y.., .... ~~~--L.Ngr. .• of the ~ROWNSVILLE PUBLISHING CORPORATION, of the County and State aforesaid, being duly sworn, deposes and says that the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation published at 16-18 Bridge Street, Brownsville, County and State aforesaid, was established January 27, 1915 since which date the BROWNSVILLE TELEGRAPH has been regularly issued in said County, and that the printed notice or publication attached hereto is ex- actly the same as was printed and published in the regular editions and issues oi the said BROWNS- VILLE TELEGRAPH on the following-dates, viz: ·····---------····::-·--.---------------------------------·.:··----------------------------------------····-·····----------------·······---------------------------·-································--··-- ............................................ Qc.t.o.Q.er ... Jl., ...... NoY-...... 7., .... 1.4.,. .......................................................... _A. D. 19 ........ 6.9 Affiant further deposes that he is an officer duly authorized by the BROWNSVILLE PUBLISH- ING CORPORATION, a corporation, publisher of said BROWNSVILLE TELEGRAPH a newspaper of general circulation, to verify the foregoing stateltlent under oath, and affiant is not interested in the subject rriatter of the aforesaid notice or advertisement, and that all allegations in the foregoing state- ments as .to time, place and chacactec of publicat•~~if2J::)~ ·;., EXI:CUTRIX'S NOTICE ,I Estate of FRANK F. KOTLER deceased, late of California, Washington County, Penna. Letters Testamentary upon the above estate having been granted· to the undersigned, notice is hereby given to those indebted thc.reto to make immediate payment, and to those having claims or demands to presen't them for settlement. <"Roselyn Kotler S37 Third Street Cal\fornia, Pa .. 15419 PEACOCK, KELLER & YOH E, Attorney 68-70 East' Beau Street Washington, Pa. 15301 ~· ·-- ~.1,. ~' S . 1 1b .. b l . . -h' . ~1:7-th worn to anc st. sen e< neto, e me t Is .... !".· •••••••••••••••••••••••••• <Ia y of :it'Y'~<~~~:e. M" se0\'( J: i'jt.~~~pbauc ........ /~~R~~~~~~~:~---····: JAN. 23, 1971~. ' Statement of Advertising Costs ···-~-~-~~~~-~~---~-~~--~~-:r:' .... ~ ... X.?.~~-'--··A~.~9.~~~.Y..s at 1.a w 68-70 East Beau Street .W.~-~-~J!!g~_g_D . .t .... :r.~m:u~.Y..ll(_~nl~ ... lSJ.O.l ....... . TO BROWNSVILLE PUBLISHING CORPO]{ATION, DR. For publishing the notice or publication at-OO tached hereto on the above stated dates $ ...... 9 .. ~ ............ . Probating san1e .................................................... $ ....................... . To tal ................................................................ $ ...... 9. .. ~.<?..9. ...... . Publisher's Receipt for Advertising Costs THE BROWNSVILLE PUBLISHING CORPORATION, publisher of the BROWNSVILLE TELE- GRAPH, a newspaper of general circulation, hereby acknowledges receipt of the aforesaid notice a.nd publication costs and certifies that the same have been duly paid. BROWNSVILLE PUBLISHING CORPORATION, a Corporation Publisher of Brownsville Telegraph, a Newspaper of General Circulation ....................... . By ....................................................................... . Jl~tt.a nf llu.a4iughtu Qtnurt nf Qtnmmnu ®rp4ttn.a' <1tnurt · In the ma:t~er of the Audit of Account in · .. ; 1lliui~inu '· ·.' ,p• • Qtnuuty Estate of FRANK F.' KOTLER .•. 6 3-69-1145 No·--..,..---..;:_;;:.,-:::...:::.__::....::....=-=.. ______ _ (" (' .... TO THE AUDITING JUDGE: ( ~ Enter_----'-"-""'o...,u..,r _____ .appearance for the Accountant. N. B.-Counsel shall, by separate paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be conc-isely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. :I ./ (• ( (' ( ,.....~ Nb. 63-69-1145 In re Audit of Account in Esta:te of FRANK F. KOTLER AUDIT Jra:rrip:r fnr 1\pp:raraurr (. FOR Accountant ~;:J .....__ ----r. c:;'") ~ c: ::J.:: -(/) c..n rt·, Z -l ,~r: ~) rti --f :.o Q c-:; z -r; ~..!~ ~-~ ... -· 0 ""'.$-,..-...J I "?'" -ore; )> (/) ... --.J • ~ ~ = ::0 ,:_,.., -o ·~ )......, t.rl (..0 :i; ~ ~~ ~· PEACOCK., KELLER., YOHE & DAY AttorneyS ~2 ---------n------------------------------------.------ ·rt ·-1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNP. IN RE: ESTATE OF FRANK F. KOTLER, o( ~ Deceased. ~ g 2: lj L 2: 0 ~BEFORE: 2: i II ~ ..: . ~APPEARANCES: ... ~ Q .... <C 1 ,J ~TIME: :t ... ... ,. .; ORPHANS' COURT DIVISICN - ) ) ) No. 1145 of 1969 ) ) ) ) HEARING ON AUDIT THE HONORABLE P. VINCENT MARINO, Judge of the said Court. PEACOCK, KELLER, YOHE & DAY, ESQS., of Washington, Pa., representing the Accountant. Tuesda~~ December 15, 1970, at 10:00 o~c1ock A.M., ESi:C. J ~THE COURT: Number 1145 of 1969, the estate of Frank F. Kotler, X [ ~ , deceased. The Executrix is Roselyn Kotler and the attorneys are ~ :l g Peacock, Keller, Yoh~ & Day. Mr. Peacock? .I I( ~ MR. PEACOCK: May it please the Court, we have here all the necessary papers. This is a formula will. And we have recited in t~e Audit Petition, we have a copy of the Federal Estate Tax Return, tP.at the figures on the RCC 33 and the figures of jointly-owned property in the Federal Estate Tax Return are proper figures to be used as the widow's part of her-one-half outright for her marital deduction. And the lifeinsurance as set forth in the Federal Estate Tax Retur~, ,_., . ] I • ----------------,---------. 2 together with the exhibits from the various insurance companies are also attached. It is proper to be used in computing her marital deduction. There are 500 shares of Equitable Gas and if she is entitled, she is given a life estate in all of the real estate, which goes txm to the other part of the estate which would normally be in t e trust. She wants to take as much of the Equitable Gas stock as poss 'ble, as a part of her rn:ro.rital deduction, in the event that is greater tha the amount that she has already received. ~THE COURT: Now, Mr. Peacock, is there any necessity for Q :;: ii < 3: .,: 0 c ... Ill Ci ..II < ~ Ill :;. .., :11: ~ 1': a· If ~ Eo· a c D II D .. !! 2 1,; 4 i; ii: II. c MR. a reaward in the Federal Estate Tax? PEACOCK: Oh, yes. We should have a reaward in this case because there is real estate. We should have a reaward in this cas of $5,000. There are a number of pieces of real estate and there is one thing that I should mention. There is one piece of property it in Fayette County. We have/set forth at a value of $45, 000. We have taken credit for almost $6, 000 for rewiring that building. That contract was left prior to the death of the decedent and the work started but no payments were made. So we treated the appraisal as if the building had been rewired. And we treated the expense of rewiring as an !indebtedness of the estate. There are two separate deductions taken for it to make up for the total of this contract. THE COURT: Yes, as long as you don't dupliC:-afue and take the same thing as a deduction and then take it again as you have explai ed e ~ ~ > .. )o tl :;: ;;: 1.1 c. ;;;: C• .. l• :;; i Cl ~ , ! 1-l. it .. --If. l c e ' 4 \: £ :t ~ N on the value of the asset itself. MR. PEACOCK: No. We explained that. We included the value of the buW::ling as rewired on our appraisal, and explained that to the state authorities. And that's also set forth in the Federal Estate T x Return and explained that we are taking the deduction for this acco t that was given prior to his death. THE COURT: Are there any claims of any kind, Mr. Peacock? MR. PEA COCK: No, there are no claims. THE COURT: Is there anyone else in Court interested in this decedent's estate? THE COURT: Court. ( NO RESPONSE ) The audit of this account is ordered closed by the ( AUDIT CLOSED) arxt that uua ~(jpy •• a ~flrred trau"--rip& ot au Mrt:•. ~~~~~~~~-~~~~,~ ....... ~ ... "f~ l ~JOlott r~ ~ord ot t. · ~·~~ wpo~a tn. &.lear jA~ :>t t:l¥ at~OVlt h•lilaf:. 1.-t~rt"J ap?rWnd &A~ db'ttCtt.O tO ~ e fU•.t. 3 -~ ... In t4t Qtnurt nf arootmnn Jita.a nf llas4ingtnn Qtnunty. Jtnn.aylnania. ®rp4uns. Qtnurt Binisinn !o'3-4:-c;-ll~ ESTATE OF No.-"""'ll.&.J4+:5~o.._f__,l,a...::9;t.t;6).!;19~----- lf;pank F. Kotler, In the matter of the »':irs t and Final Account of Boselytl KotJ ar Execqtrix ADJUDICATION AND DECREE And now HePeh /P , 19~, this matter came on for hearing, audit and distribution at this session and testimony taken; and thereupon, upon due consideration thereof the balance for distribution in :the hands of the Accountant is determined to be $ . 137, 367.90 . end the account is accordingly conf.irmed; and it is o~dered, adjudgeo ana decreed that the scad bal:mce be paid aut by the Accountant an accordance wath the schedule of distribution hereto attached and made a part hereof, unless exceptions hereto be filed sec. reg. or an appeal be taken herefrom sec. leg. SCHEDULE OF DISTRIBUTION Balance per account ________________ _ Additional debit asked at audit Additional credit asked at audit Bale nco;_ ____________________ _ Deduct Clerk's Costs & Receip,.,_ ____________ _ Attomey·----'P;..r:e::.4a:u.c;..~.oJ.LC.;..tk~,,_..LK:u:e~JL...Jlu:e;;.~r~,,_.Yu.nJ.Lb.u;e~&!O.-.lDJ/.a~11------ Russell Marino, Clerk o.c., costs in certifying real estate tc Recorder, vla.shington County $4.0 -costs certifying real estate to Recorder of Fayette County and costs. recording same, 12. 4823.25 13392.19 98.50 16.50 John Mazza, Recorder, costs recording certification of real estate, Roselyn Kotler, Executrix, reaward for Ferderal Tax contingencies. After the tax is fully settl and the accountants liability ceases, any balanc of this reawa~d remaining shall follow the deere of distribution herein made as it relates to the residue and the proportionate shares therein, and no further formal accot.:.nting to the Court shall oe necessary, $000.00 150,760.09 $ 13 7, 3 6 7 • 90 ' 132,244.35 J Russell Marino, Agent, tra~sfer ingeritance tax~ ~&-7/ ~I ·rr~~~ balance due on estate liability $169.~ Interest from 1-17-71 to 3-22-71 @6% 1.8 171.69~~~ 132,072.66 'I Roselyn Kotler, widow, devise of real estate as hereinbelow described, for life, under the terms .~~' of the will, said parcels held in kind and dis- tributed as such at the appraised value, 96500.00 35,572.66 .... i .' ..... 0 it ~ .... 5" R z ty . s g:.r p _.. r: t1) = Gj ~ 3 ty s. 0· .a ... t1) .... ... "'. ~·· ~ .• a t .. · 0 \ t:r .... .... = :r Ill t1) ~ §, s ~ ~ ~ ~ ... .. . .: ~ . ~ . .. . t • Roselyn Kotler, widow, balance on Ma~ital Ex- emption including cash in the amount of $23.64 ard 478 shares common stock of Equitable Gas Company valued at 34 3/4 or $16610.50, held in kind and distributed as such at the appraised value (valw . as shown), 16634.1~ Roselyn Kotler and the Western Pennsylvania Neticn- al Bank, Testame~tary Tr~stees, ~esidue, in trus1 as set out in the will including 22 shares commor stock of Equitable Gas Company valued for dis- tribution purposes at 34 3/4 per share of $764.5C, and cash, held in kind and distributed as such at the appraised value, 18938.52 $18,938.52 No balance REAL ESTATE TO BE CERTIFIED TO THK RECORDER OF FAYETTE COUNirlY BY THE . . CLERK OF THE ORPHANS' COURT DIVISICN Frank F. Kotler, devisor, to Roselyn Kotler, devisee of p~rcel of real estate, under the terms of the will, representing al the right, title and interest of the devisor in and to parce~ of rea estate described as, VIZ: Part of Lots Nos. 100 a.nd 108 in the original pl~: n of Conrtellsville, Fayette County, Pa., beginning at the corner of liorth Pit"'sburgh ' . Street and Orchard Alley and extending along saic Orchard Alley 132 feet to Lot No. 116, along Lot No. 116 North 57 1/2 f9et, more or less, to land formerly of Newcomer; thence along land of qewcomer East 132 feet to North P~ttsburgh Street; and thence along Nor"'h P&ttsburgh Street 57 1/2 feet to the place of beginning. CERTIFIED TO FAYETTE COUNTY: APRIL --t--'1971 REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF WAS!INGTON CPUNTY BY,THE CLERK OF THE ORPHAN'S COURT DIVISIO~ Frank F. Kotler, devisor, to Roselyn Kotler, devisee of r~al estate parcels under the terms of the will, representinE all the right, ti~le and interest of the devisor in and to parcels de::cribed a~, VIZ: Lots 58 and 59 at the corner of Second Street an Spring Alley in the Borough of California, Washington Co., Pa., on wl ich is erected two double houses, n!tne garages and a warehouse, fro1 ting lOC feet on Second Street and extending back 150 feet to r•mell paranee 1\lley. The one-half undivided interest in a part of Lot No. 107 in the General plan of the ·-~orough of California frontil g 25 feet on the North side of Third Street and extending back 75 feet parallel to Wood Street and one-half of all of Lot No. 108 ir the General Plan of the Borough of California fronting 50 feet on the Nortp side of Third Street and extending back 150 feet to Stra~berry Al~ey, and one- ~lf of property known as the rear of Lot No. 77 in the G~neral Plan 0 ~ .... ~ ~ :J z 8 -+ ? :::r i at c (1) ~ 3 0 0 0 .... .... :1: (1) ;::· .., 0 ra t ~ .... ...... = :::r N (1) ra & ~ t'\· ~ ~ ~ .... . .. of the Borough of California beginning at the cor~er of SJrawberry and Plum Alleys and extending northward 45 feet a~d westw rd 50 feet therefrom which said properties are together lmow~ as the Savage & Spiegel Buildings and on which is erected a two-s~ory com>ination •• store and apartment building, a hardware store~ tin shop, building supply shop a.nd brick combination store and apart~ent bui ding. One-fourth'undivided interest in lot and building erected thereon on Third Street in California, Washington County, Pe~nsylvan a, known . . as the .Hollywood Theater Building. One-half undivided interest in lot with warehouse erected thereon located on Let:;Moyne Alley rear of Third Street, C~liforni , \'lfa.sh- ington County, Pennsylvania. CERTIFIED TO RECORDER:~ 6, 1971 • ).. / ~' ~~ ---1:1~7 \. N '· ..... _ ·~ < ·"' ·-• {_ -' r:-:. ,_;: ~.. ... -.--::..1 (.(; ~c.-1') .~~:: t ~ _L ,~r ,~"' •c:"' r--~ c> ~ i .... ~ ~ ~ = ~ ~ s ~ ::t ~ ~ .. ; 0 >. z .... :J '!r n !:> n """ 0 :T 0 c (I) """ a 3 (I) 0 0 0 .... .... ~ .., 0 .... """ :::r (I) J j -. -~ ... IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE: N 0. ______ !_~-~~:J~_1!? _________________________________ _ ESTATE OF ---~M-~--~!L_~~Q'!'_~-~~ ___ ; ________________ c _____________ _ You are hereby notified that the Account of. ___ .Ro.sel.Y-n-Kotler#-_ _EXec_utrl.x.--------- . ' ·---------------------------------------------------------------------------------·--------------------------------------------------------------------------------- ' ' ' of the Estate of ___________________ : _________ FRANK..F_;, __ KQT..LER ____ ~--------------------------------------------------------~----·· ;.;,: . ..···.j· has l?een filed in the. office of the Register of Wills and the Clerk of the Orphans' Court of ~ash- ington County, Pennsylvania. It will be li'sted for audit during the term ~f Audit Court in the week beginning the _o ______ 1~tb _______ da y. of --------~---------Q~~-~mP.~~------~~----------' 19 -,IQ___ at ~hich time you may be present for the purpose of presenting ·any claims or demands that_you may have in said matter. . . PEACOCK~ KELLER, YOHE & DAY - Date : -· · By ___________ &ilimfllJ ___ ~-~------------- Attorneysfor Accountant. November 17. i970 _ · ________________ ..; ________________ ..JIE ______ :__.;.. ____________________ _ 1-;{ \ I Notices of audit in the Estate of Frank F. Kotler were sent to the following: 1. R.oselyn Kotler 53 7 Third Street California,~ Pa. 15419 2. Western Pennsylvania National Bank Trust Department Fifth Avenue at Smithfield Pittsburgh, Pa. 15222 3. Dr. Everett Gerald Kotler 2232 Hamburg Turnpike Wc..yne~ New Jersey 4. Mrs,. Eileen Stern High Street and Kisor Road Monessen~ Pa. 15062 {; /~ r •• ' ~"!!-,,. t .. -~ , ' L--- ;;_; ·• ,- \ .. .,. ~' .. •' ,, .At' ~ . .(,~ ; p.d 1ft :{I ,L'~ IN THE COURT OF Cm1HON I'LEAS OF HASHINGTON COUNTY, PENNSY"Ur VANIA -ORPHANS' COURT DIV. ~ 4/S_s- IN RE: TRHST TINDER THE HTT .T. OF FRA~~ F. KOTLER, DECEASED PF.'T'T'T'T.()l\1 TTNHF:R l?:R.0R.A.'T'F. 'RS.,.. TATES AND FIDUCIARIES CODE SECTION 7101 TO APPOINT A SUBSTITUTE TRUSTEE jjfr' ::-j ,-: r-;;i: .,,. !:~ ~~ {;;i ~~·.:: rr:• .::.·"' .r.:&.'!l r--:~ ~~~ f':Y .....,.; ;:!iii~ F-" ;-o:-· ~(h ,.)- -·Sf <;:!:;)' C:J f.--~ :;~ ~ ~ :J3 :!:::£, w &i ~ ;:>f:f rn· c;;· in j -=-·~ lAW OFFICES PEACOCK. KELLER, YOHE, DAY & ECKER EAST BEAU BUILDING 70 EAST BEAU STREET WASHINGTON, PA. 15301 1~15"-J. t3 7 IN RE: ., IN THE COURT OF COMMON PLEAS OF \-JASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER THE \.HLL OF FRANK F. KOTLER, DECEASED ) ) ) ) No. ) ) ) PETITION UNDER PROBATE ESTATES AND FIDUCIARIES CODE SECTION 7101 TO APPOINT A SUBSTITUTE TRUSTEE < AND NOH, comes Roselyn Kotler Cooper by her attorneys Peacock, Keller, Yohe, Day & Ecker and petitions as follows: 1. On October 17, 1969 Frank F. Kotler died leaving a Last Hill and Testament and codicil to said Last Hill and Testa- ment which were offered and admitted to probate by the Register of Hills, Hashington County, Pennsylvania. Said Hill provided in Item II and Item III for certain distributions in trust and established Equibank N .A. as the co-trustee '!;·lith Roselyn Kotler, the wife of the decedent. 2. Your Petitioner, Roselyn Kotle::c Cooper is the sur- viving wife of the decedent Frank F. Kotler. She is now 65 year of age and married to Herman Cooper and now :resides at 537 Third Street, California, Hashington County, Pennsy-lvania. 3. The aforementioned Hill of Frank F. Kotler provide in Item IV that all the rest, residue and remainder of the Estate shall be held by Roselyn Kotler and V.!estern Pennsylvania National Bank now Equibank to pay the income for life after ex- penses to Roselyn Kotler along with any portion of the principal in the event necessary for the comfort, maintenance and support of Roselyn Kotler and upon the death of said Roselyn Kotler in- come to their two children, Dr, Everett Gerald Kotler and Eileen ·:- Stern and upon the death of said children to the grandchildren for a Period of five (5) years. A copy of the ~Ji 11 and codicil is attached hereto as Exhibit "A" and incorporated by reference herein. LJ. .• In addition, Item II of said Will provides that all real estate shall be held by Roselyn Kotler for life with the power to sell said real.estate.· However, the proceeds of sale of said real estate are to be deposited in the trust as described above and subject to its terms and conditions, The full text of the provision is set forth in .. Exhibit "A" of this Petition .. 5. At the time of the death of Frank F. Kotler the real estate was valued at $96,500. 00, and the .trust received $18,938.52 made up of twenty~two (22) shares of Equitable Gas Company valued at $764.50 and the balance in cash. A copy of the .Adjudication and Decree dated March 15,· 1971 and signed by the Honorable Judge P .. V. Marino is attached hereto and incorpor-- ated by reference herein, See Exhibit "B". 6. In addition to the sum of $18,938.52 the bank re- ceived $3,610,49 being the balance of the reaward for federal tax contingency set forth in the attached Adjudication and Decree. 7. As of December 31, 1979 the collective funds held by Equibank N,A, have a total carrying value of $7,513.83 and having a total market value of $5,783,88.· For the period June 30, 1979 to December 31, 1979 said fund producedthe total amount of $275,23 in net-income which was distributed to Ro'selyn Kotler Cooper, A copy: of the market valuation and summary of account for said trust are attached hereto as Exhibit "C 11 , 8. Eguibank N.A, is willing to resign as Trustee for the trust as created under the ~Jill of Frank F. Kotler and has executed a resignation as Trustee which is attached hereto as Exhibit "D". . i' !' .. I I I ·~ 9. The remaining heirs of Frank F. Kotler other than your Petitioner and their ages and addresses are as follows:· a. Children (1) Everett Gerald Kotler, age 47 616 Dawes Highway Poillpton Lakes, New Jersey 07442 (2) Eileen Stern, age 45 7 High Street Monessen, Pennsylvania 15062 b. Grandchildren (1) Children of Eileen Stern: (a) Jeffrey Lane Stern, age 26 (b) P~onda Stern, age 24 (c) Deborah Stern, age 23 (d) Caren Stern, age 18 All of the aforesaid children reside at 4 High Street Honessen, Pennsylvania 15062 (2) Children of Everett Gerald Kotler (a) Linda Lee Kotler, age 7 (b) Darren Kotler, age 5 All of the aforesaid children reside at 616 Dawes Highway Pompton Lakes, New Jersey 074L~2 (c) Jody Kotler, age 16 (d) Joel Kotler, age 15 (e) Jared Kotler, age 11 All of the aforesaid children reside with Hr. and ~1rs. Stanley Gruber 650 North Ithan Avenue Rosemont, Pennsylvania 19010 10. Attached as Exhibit "E" are the consents of Eileen Stern, Jeffrey Lane Stern, Pillonda Stern, Deborah Stern, Caren Stern and Everett Gerald Kotler to the appointment of Everett Gerald Kotler, Substitute Trustee of the trust of Frank F. Kotler. As far as the Petitioner is aware there is presently no legal guardian of the minors; Linda Lee Kotler, Darren Kotler, Jody -3- I Kotler, Joel Kotler and Jared Kotler. Linda Lee Kotler and Darren Kotler reside with the natural father Eve~ett Gerald Kotle at the above address. Jody Kotler, Joel Kotler and Jared Kotler are the children of Everett Gerald Kotler and Judith Ann Kotler, now Gruber and reside \vith Judith Ann Gruber and Stanley Gruber at the above address. 1:1. At the time the ~,Jill was written and at decedent's death it i,-Jas the intention of the decedent that the money in the trust would be invested and hopefully grow to a larger sum to be distributed to the children and grandchildren as well as produc- ing income for the benefit of the decedent's wife, Roselyn Kotler Cooper. HovJever, due to market conditions and other factors the value of the trust has diminished from approximately $23,000 to approximately $7,500 prompting the beneficiaries Jf the trust to consider the appointment of new trustees. In ·addition, certain administration expenses continued to be changed by Equibank N.A. in regard to the administration of this trust. 12. Petitioner is therefore requesting that Everett Gerald Kotler be appointed Substitute Trustee in place of Equi- bank N.A. and that upon the death of Roselyn Kotler Cooper that Eileen Stern be appointed Substitute Trustee in the place of Roselyn Kotler Cooper at her death. 13.. The Substitute Trustee having an income interest in the trust at his mother's death and his children having both an income and remainder interest it is submitted Lhat no bond should be required of the Trustees. I~EREFORE, Petitioner prays that this Honorable Court enter an Order appointing Everett Gerald Kotler Substitute Trustee without bond pursuant to Section 7101 of the Probate Estates and Fiduciaries Code and directing the or~ginal Trustee Equibank N.A. to file an account and to make distribution to the new Trustee as requested in this Petition with notice to the beneficiaries of said trust of this prouosed action as this Cour -L -4- r may deem appropriate. Respectfully submitted, PEACOCK, KELLER, YORE, DAY & ECKER -5- ._. AFFIDAVIT COHMONHEALTH OF PENNSYLVANIA ) ) ) SS: COUNTY OF \rJASHINGTON I, ROSELYN KOTLER COOPER, do hereby swear that the facts contained in the foregoing Petition to Appoint a Substitute Trustee are true and correct to the best of my knowledge, infor- rnation and belief. ~~r~ R sely Kotler Cooper Sworn to and this I(, .fl. I subscribed before me day of 9 ... "'3"' , 1980.. Mary Jane Smith, Notary Public WaJbingto~ Washington County, Pa. """ Mx Commission Expires ""'· February 14, 1981. IN THE COURT OF COHHON PLEAS OF ~~ASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ) ) TRUST UNDER THE HILL ) ) OF FRANK F. KOTLER, ) No. ) DECEASED ) RESIGNATION OF TRUSTEE EQUIBANK N.A., as Trustee of the trust under Item IV of the 'Hill of Frank F. Kotler,. deceased does hereby resign as Trustee of the aforesaid trust and does hereby join in the Petitio1 to appoint a substitute trustee. Dated: IJ/27/?J EQUIBANK N.A.. ~ BY:Ild-~ .. /fsst tJ~ /R.e4;~ 'tf T~f Oflt~ EXHIBIT 1'Dil. ·' .IN RE: IN THE COURT OF CONNON PLEAS OF HASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURl DIVISION TRUST UNDER THE \HLL OF FRANK F . KOTLER, DECEASED CONSENT ) ) ) ) No. ) ) ) , one of the named remaindermen in the trust under Item IV of the Hill of Frank F. Kotler, deceased having read the Petition to which this consent is attached do hereby join in the prayer thereof request- ing that the Court appoint Everett Gerald Kotler, Substitute Trustee without bond in place of Equibank N.A. and further provid in3 that Eileen Stern shall become a Co~Trustee on the death of Roselyn Kotler Cooper. EXHIBIT E IN RE: 0 •, IN THE COURT OF cm~ .. iQN PLEAS OF HASHINGTON COUNTY, PENnSYLVANIA ORPHANS,· COURT DIVISION ) TRUST UNDER THE. \HLL ) ) . \ OF.FRAHK F. KOTLER, DECEASED . CONSENT ) No . ) ) ) I, EILEEN STERN , one of the ~~==~~~~------------------------- named remaindermen in the trust ·under Item IV of the Hill of Frank F .. Kotler, deceased having read the Petition to which this ~onsent is attached do hereby join in the prayer thereof request- ing that the Court appoint Everett Gerald Kotler, ·substitute . Trustee without bond in place of E~uibank N.A. and further provid ing that Eileen Stern.shall-becorne a Co-Trustee on the d~ath of Roselyn Kotler Cooper. / . HITNESS: \ r I IN RE: IN THE COURT OF C0!1HON PLEAS OF HASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT.DIVISION TRUST UNDER THE \HLL ) ) ) OF FRAHK F. KOTLER, DECEASED CONSEt-1T ) No. ) ) ) I, JEFFREY LANE STERN . , one of the --~~----~--~~~------------------~ named remaindermen in the trust under I terr. IV of the ~,Ji 11 of Frank F: Kotler, deceased having read the Petition to which this consent is attached do .hereby join in the prayer thereof request- ing that the Court appoint Everett Gerald Kotler, Substitute Trustee without bond in place of Equibank N.A. and further provid .ing.~ that Eileen Stern shall .become a Co-Jrustee on the death of Rosel~n Kotler Cooper . . HIT.NESS: ~w~ I . IN RE: IN THE COURT OF Cm1l10N PLEAS OF 'HASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DI\'ISION TRUST UNDER THE ~HLL OF FRANK F. KOTLER, DECEASED CONSENT ) ) ) ) No. ) ) ) I, RHONDA STERN , one of the --~~~~~==~------------------~--- named remaindermen in the trust under Item IV of the ~-Jill of Frank F. Kotler, deceased having re-ad the Petition to which this cons~nt is attathed do hereby join ~n the prayer thereof request- ing. that the Court appoint Everett Gerald Kotler, Substitute Trustee without bond in place of Equibank N.A. and further provid ing that. Eileen Stern sb~ll become a Co-Trustee on the death of Roselyn Kotler Cooper . . HITNESS: Dated : __ I----'~~~-"). 7<-.L/--'-7---.c;,___ ___ _ 0 IN RE: • IN THE COURT OF Cm1l-10N PLEAS CF HASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER THE HILL ) ) ) OF FRAHK F. KOTLER, DECEASED CONSEHT ) No. ) ) ) I, DEBORA.ff STERN , one of the ~--~~~~~~------------------~--- named remaindermen in the trust under Item· IV of the Hill of ·Frank F. Kotler, deceas.ed having re?-d the Petition to which this consent is_attached ~o hereby join in the prayer thereof request- ing that the Court appoint Everett Gerald Kotler, Substitute Trustee without bond in place of Equibank N.A. and further provid in8 ~hat Eileen Stern.~ba11 become a. Co:Truste~,on the death of Roseiyn Kotler Cooper . . HI':r.NESS: J~~ Dated: I~) :J.-g }7 ~ ·IN RE: IN THE COURT ·OF Cm'fr,lON PLEAS OF HASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT .DIVISION TRUST utmER THE \-JILL OF FRANK F. KOTLER, DECEASED CONSEnT I, CAREN STERN ) ) ) ) No. ) ) ) , one of the named remaindermen in the trust under Item IV of the \,Jill of Frank. F. Kotler, deceased having read the Petition to which this consent is attached do hereby join in the prayer thereof request- ing that the Court appoint Everett Gerald Kotler, Substitute Trustee without bond ih plac~ of Equibank N.A. and further provid ing that Eileen Stern shall become ~ Co-Trustee on the death of Roselyn Kotler Cooper. .j Date c1 : -~J ~~J____:~~t.J-:-h-----4<JL___ __ IN THE COURT OF' COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST UNDER THE WILL ) ) ) ) OF FRANK F. KOTLER, Deceased. ) No. ) ) ) 0 R D E R AND NOW, this ~day of January, 19BO, upon consideration of the foregoing Petition of Roselyn Kotler Cooper and the consents of some of the remaindermen of the aforesaid trust, it is hereby Ordered, Adjudged and Decreed that a citation be issued to the remaindermen under the trust as listed in para- graph 9 of the aforesaid Petition and to Mr. and Mrs. Stanley Gruber, said citation being in the form of a Rule to sho\-7 cause why Equibank, N.A. shou~d not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, said Rule to be returnable on the 13th day of March -------, 1980, at 2:00 P.M. in Courtroom No. 4 , at which time a hearing will be held. Service of the above citation and rule to show cause shall be by certified mail, return receipt requested. It further appearing to the Court that there are remaindermen who are minors, the Court for the purpose of protecting the interests of said minors, hereby appoints FRANK c. RONEY, ESQ~ as guardian ad litem and he shall represent the interests of the remaindermen who are minors at the hearing and until further order of this Court. ;" : ' ', . ' .. ·· .. • I •' Jn it~r Oluurt uf <!Iuuuunn tJlru!l nf lUun~ittgtun Qhumty. 'tJrtttt!I!Jlttmtiu IN RE: ®rp1Fttl!1. Qiuurt Diuh1iun TRUST UNDER THE WILL OF FRANK F. KO·TLER, Deceased. or tfttitott O.tnuuunnmt\«1#~ uf Pt\ttttsyluuniu Qtnuuty nf ·masl]iugtnu · .. ,,,.c. ·~. To: Linda Lee Kotler Sur Petition of: Roselyn Kotler Cooper ~r.r.rtittg: NO. 63-69-1145 IDt QtnntutUll~ inu, __ ._L_i_nd_a_L_ee_K_ot_l_e_r ______ _ ... · .. . . that, laying aside all business and ex~uses. whatsoe~er, you do file in the office .· of the Clerk of our Orphans' Court: of -w:as~iiigton· County, a full and com- plete answ~r,' under oath, to each ~d. every of the averments of the said · .. . ·petition, on or bef~re Thursday .. :· )~~,t?e 13th .day of March , . ·.1980,at 2:00 o'clock-.f.. M.·,,:t~d .. show_cause whyE..quibank, N.A.· ·· should not be permitted to resigrf~~~~ trustee and Everett Gerald Kotler. · be appointed substitute trustee without bond and further providing for · . · · · the appointment of Eileen Stern ··as:~· .. co-trustee upon the death of Roselyn . Kotler Cooper, ... ·~-' .'. . :-->: l ..... ••· . •• • •• • I ... an:d .further abide the order of our . said. Court ·in·. the premises, . ·;_ ... ·,,: , If you fail hereof, the peii~i~~ may he taken PRO CONFESSO and ·1 :•·. a decree ~ade against you. .··. .... · .. ' .. · ···:-. :· wri:NESS .the HonorableThoma~ J. Terp~taq, Judge of our said Court, Peacock, Keller,. Yohe, Day & Ecker ~ Kenneth L. Baker · Esq. Attorney for Petitioner. . • (Seal) . . . , . . '.· . '• ...... . . ·. ··:·. ' ...... . .. ... . .. . . l9 80 of the Orphans' Court /1-;/. . .. ' . !. I Jn lt~t <llnurt nf <llnmmnn Vlru.a nf lln.a~iugtnu <!tomtty. ttfruu.ayluuuiu IN RE: ®rpl1ntt11' illnurt Dittillinu TRUST UNDER THE WILL OF FRANK F. KOTLER, · Qritattnu NO. 63-69-1145 . ~ Deceased. QJ:nutmuururaltl~ nf ifrttttEyluania QJ:nuuty of lllanlriuytntt To: _______ D_a_rr_e_n __ K_o_t_l_e_r ______________ ~ · Sur Petition of: Roselyn Kotler Cooper \ JUt mnutmau~ Wn«.~----~D~ar~r~en~K=o~tl~e=r--~----~---- that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete an~wer, under oath, to each and every of. the· averments of the said · petition, on or before Thursday , . the 13th .day of__:_~M=a:=:r~c=h~·----- 19 80, at 2:00 o'clock___!'_. M., and show. cause why Equibank, N.A. should.not be permitted to resign as trustee and Everett Gerald Kotler be· appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order ·of our said Court in the premises, If you fail hereof, the petition may .be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableTb.omas J. Te:.rputaq, Judge of our said Court, 19 80 the Orphans' CojJt /1-p~;. Peacock, Keller, Yohe, Day & Ecker By Kenneth L. Baker E -sq. Attorney for Petitioner. (Seal) ------------------------, -.· i. .IN RE: . -.Jn mt,r Wuurt uf C!!ommun tJlraa of iUunlJitttlfllll Qhmttty •. tirttttH!Jlttaniu ®rp1Fttt!1. <fiuurt Diub.1iuu TRUST UNDER THE WILL OF FRANK F. KOT~ER, (11 iftttintt Dece~sed. O!nnuttutuu.t\a.ltlr u_f lll\tuui!Jlnauia ~ O!nunty uf lllasl]tttgtntt. . ll!i: .... To: Jody Kotler Sur Petition of: Roselyn Kotler Cooper ~r.r.rtittg: NO. 63-69-1145 ltf.r Q!omutatt~. inu, ___ J_o_dy=---K_ot_l_e_r _______ _ that, laying aside all business and excuses whatsoever, you do file in the office . . . of the Clerk of our Orphans' Court of Washington County, a full and com- . - plete answer, · under oath, to each and · every of the averments of the said petition, on or b.efore Thursday ···,:.::the 13th.day of _ __,M~a===r~c~h=----'---- .. ~·;.::. ·; ~:·.~~-:~ ... ·. -.i , I i . -_ .I -. ··-.·1 I . '· •• • .·1 ·: ' .. ~· · · · ·19 80, at 2·:·00 o'clock-E. M.~. ~d.show_ cause why·Equibank, N.A. . , should not be permitted to resi~:··~s,trustee .and Eve~ett Gerald Kotler . ····1 ·be appointed substitute ~rustee without bond and further providing for · the appointment crf Eileen Stern as C:o-trustee upon the death of Roselyn Kotler Cooper~ : . :·. and further abide the order of . our ··.said: ·Court .: i_n the premises, . .. If. you fail ·hereof, the petition may b~· taken PRO CONFESSO and ~ decree made against you. ·. : wiTNESS th~ HonorableThom~s J. Terputa~-, Judge of our said Court, . . . · .. at Washington, Penna., the 28th.day .-of·: Janua~y · , 19 80 . .. .··.· .. · ..... ··. ~k ~· ~£ the Orphans' Court Peacock, Keller-, Yohe, Day & Ecker :. . . By Kenneth L. Baker · . Esq~ · Atcomcy for Petitioner. (Seal) · ... . . . ' ' .. ·:; .:\ ,./· . ·· .. '.. •' . . . . ·.-.·:.:·.:> ;.· .... · . . . . . . ... ,'• . :·· ·. ·; . .,: . \ •, . 3Jn til1r <1Iuurt uf Q!uuunun tHran nf lU~nlJittUllttt Wuunty. tfrmtu!Jluauia IN RE: ®rpl]atu'i· Qluurt · Diuiniuu TRUST U}IDER THE WILL OF FRANK F. KOTLER, OJ ttttttott NO. . 63-69-11 45 Deceased. Qtnnuuotnuraltl~ · uf llt'tut!i!Jht~nia O!nunty nf llias11i11~1tnu To: Deborah Stern ~· S5: · Sur Petition of: Roselyn Kotler Cooper lnt Ql:nmntanb .inuf _.:.._ ___ D_eb_o_r_ah_St_e_r_n____. _____ _ that, laying aside all business and excuses whatsoever, you do file in the office ·of the Clerk of our Orphans' Co~rt:·.-of Washington County, a full and com- . . plete an~wer, under oath, to each . and every of. the averments of the said · _pet~tion, on or befo~e Tbursdey ·· · · . , :the 13th ..day of_.:_-:M=a=r"-=c=h.:.:.·--.,---- -. ,_::·~·~::·:~-:'-::" ~ 19 80, at 2:00 · o'clock-1:. M., . ~nd sho'Y. cause why Equibank, N.A. · should n~t be permitted to resiit·(·~s trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for .the appointment of Eileen Stern as· co-trustee upon the death of Roselyn Kotler Cooper, and further ~bide the order ·of . our ~aid Court i;I1 the premises, If you fail hereof, the petition may .be taken PRO CONFESSO and . . l •. :·· · a decree made against you. . . WITNESS the HonorableThomas J. Terputaq, Judge of our said Court, 19 80 . of the Orphans' Court . . ~-~ Peacock, Keller, Yohe, Day & Ecker By Kenneth L. BaRer Esq .. · Attorney for Petitioner. .. . . . . \ ... · ' . (Seal) .. ·.· .... •.' ,. :~ . I 1 0 ·~ • • • • .. :• ,·· •'o•• ::•,.•A',·, '• • • •• to ........ ~,.,·.~~~·-~-:;,_, .... ,., ·~ ••• •' · ..... ,:·\-''.': , .. . ; 1. \. . "< - \ \ . . . .IN RE: · .Jn WlJl' Ql(1urt of [ommnn illruu n( lUu!ilJinntun Qluuttl!J. VrltlUi!Jlttauiu ®rpl1atu1.· Qtourt Diuh1iu u ·-... TRUST UNDER THE WILL OF FRANK F. KOTLER, DeceQ.sed. Q!onuuuutu.l'u.ltlr u.f t1L'tttt!i!Jlnunia ~ Q!nuttty nf lUaslitttgtuu . . ,. To: Caren Stern Sur Petition of: Roselyn Kotler Cooper !i!l: ~r.e.etittg: NO. 63-69-1145 lne Q!n.tttttUUl~· \lnu, ___ C_a_r_en_St_e_rn _______ _ that, laying aside all business and . excuses whatsoever, you· do file in the office . of· the Clerk of our Orphans' Court of Washington County, a full and com-... plete answer, ·under oath, to each . and· every of the averments of the said petition, on or b_efore Tbursday ·. , the· ·13th.day of_.....:.M~a::r:....::c:::.h.:......__~--, .. ·19 80, at 2·:oo o'clock_R_: M~',-and ~how. cause why·Equibank, N.A. • • • • • • ! • should not be permitted to resign as. trii.Stee anj Everett Gerald Kotler· be appointed substitute -trustee. without bond and further providing for · · the appointment Cff Eileen Sterii' as c.o-trustee u:;>on the death of Roselyn Kotler Cooper, .' .... ··· --. ... and further abide the order of o~ ·said Cour~ · .. in the premises, -, ' . . . ·. . .. . If. you fail · hereof, the petition may·. b~ taken PRO CONFESSO and ~ decree made against you. Peacock, KelleP, Yohe, Day & Ecker . ·By Kenneth L. Baker · . Esq. Attorney for Petitioner. (Seal) .·· ': :" ' .. . . ' ~ . .. ~ . . ·=··. '':. .. 19.80 rk of the Orph:ms' Cour~ /1-d-.· .. ,, -·-~ I •,: ....... ............ · . . ·' . . .. '• ' ' : ' ~ t ' ' ) • ' ' ' • ' ' I • : :• ' ' ', ' •, ·.· ·.·!,;~ ~-' ·,;.' ···,,;.· ... t/,'-" .. ... ··.· ....... -··~· . . ·~·· \-~ .. '· • .· -.• Jn IDI1r Qluurt of Qlummuu tllran of lUu.nl1ittgtuu Qluunty, lJrttttH!Jlttmtiu .. IN RE: ®rpl1tuu1· Qluurt DiniHiuu TRUST UNDER THE WILL OF FRANK F. KOl~ER, at tt,ttiott NO. 63~69-1145 .. Deceased. <nnnunuutUt'altl]. uf Pruunnluuuiu ~ B!i· <nnuutn uf llla.sl]inytuu. . . . . · ·-:-. To:----~J~e~f~f~r~ev~L~an~e~S~t~e~rn~------------ Sur Petition of: Roselyn ·Kotler Cooper ~r.r.rtitt!J: . ltft Qrrintnttttl~ inuf ___ J_e_ff_r_e-=-y_· L_an_e_S_t_e_r_n _____ _ . that, laying aside all business and excuses whatsoever, you do file in the office . . of the Clerk of our Orphans' Court' of Washington Cou~ty, a full and com- • • • I f plete answer~ ·under oa~h, to each and every of the ·averments of the said petition, on or .be.fore Thursday ·,,the 13th.day ·of_~· M=a=r::...::c=hc:..__ ______ _ · · ·19 80, at 2':00 o'clock_f_. M., a_nd sho~ _cause why Equibank, N.A. .. should not be permitted to ·resign. as-trUstee and Everett Gerald Kotler be appointed substitute trustee without bond and-further providing for the appointment 'ctf Eileen Stern as:'c.o~trustee upon the. death of Roselyn Kotler Cooper, . and further abide the order of o~ said Court .. ~ the premises, If. you fail hereof, the . petition may ~~ taken PRO CON.FESSO and · . .... ~ decree made against you. . . . . WITNESS_ ~he HonorableThomas J. Terputaq, Judge of our said Court, Peacock, Keller, Yohe, Pay & Ecker By Kenneth L. Baker · Esq. . ., Attorney for Petitioner. . . . . .. :1._ ~-. (Seal) ... ·. ~ .. . .. ·. :· ." .· . . . . ' 19 80 of the Orph:ans' Court· /1-il. . . . . ·····;·:o • ; . • . .'t"• .-..... •.\ • ~ ,:\:._-,: '.: 1: ;. :, .. ' ', · , ,' : · '" tt \. : • • : ': 'I . ' \,'' ·. '• . 'I • . ·- \. .Jn ~l1r <lluurt· of Qhmmum lllrun nf lUu.allitt!Jllltt Q!uunty, tJrtttUtyhiania . IN RE: ®rt•llatui· <!luurt Diuiniun TRUST UNDER THE WILL OF FRANK F. KOTLER, Deceased. Q.t ttttttott Qtntttntotttul\«l~I! of tJrun!iylnuttiu ·~ . !1!i: O!nuuty nf lUasl]ingtun .... To: Rhonda Stern · ·.Sur Petition of: Roselyn Kotler Cooper · · ~r.r.rtittg: NO. 63-69-1145 llft Qtnmmatt~ jnuf ___ Rh_on_d_a_s_t_e_rn _______ _ that, laying aside all business and excuses. whatsoever, you do file in the office . of the Clerk ·of our Orphans' Court ·of Washiiigton County, a full and com- . . plete answer, under oath,· to each and eyery of the averments ·of the said ·petition, on or bef~re Thursday ., · ·.~-the 13th.day of~-__._!M~ar~c~h=----- ··:::~ - 19 80, at 2:00 o'clock_f_ .. M., and_ .sh~w. cause why Equibank, N.A. should riot be permitted to resigri ·a.s t~stee and Everett·. Gerald Kotler be appointed substitute trustee_ without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, ·'· .. . . . . I I -[ . and further abide the order of our said Court .. ~ the premises, ! • . • ~ .. • ,, If you fail hereof, the petition may be taken PRO CONFESSO and a decree made against you. WitNESS th~ HonorableThomas J. T~rputac;, Judge of our said Court, ~- . ' of the Orphans' Co~ ,//. (/1· Peacock, Keller,. Yohe, Day & Ecker . ~y Kenneth L. Baker . Esq. Attorney for Petitioner. ' · .I .- ·.·.·· (Seal) ...... . .... .. ,. . .. . .. ·:·: \•. . . . -, .• ..'·, . ~-, ... • ·-~ .. ~1.~_-' .. ,~ .. ,:"· ::.~:.:: .. ~::, .:~·~_".\:··:..::~ .. r· '· ~ · .... , .. • . • : ~ l' • • • :.• ··-· :· Jn m~r a!ourt of arouunnn Vlrua of llu:n~ingtnu <nnunty, Jrmtayluauiu IN RE: ®r-pl1att.a · &nitrt Diui.uhttt TRUST UNDER THE WILL OF FRANK F. KOTLER, Deceased. illitatinu <nnutmnururultl! nf tdrttttnylnuuiu ! !16: <nnuuty nf ·ltlanliittgtntt To: Everett Gerald Kotler Sur. Petition of: Roselyn Kotler Cooper ~rrrtiug: NO. 63-69-1145 _ ift <nnmmau~ ·inut --~E=vc-=e=r-=-et-=-t~G=e-=-ra=l=d=--=-=K=-=-ot-=-=l:::..:e=-=r ____ _ that, laymg aside all business· and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, ·under oath, to each and every of the averments of the said · petition, on or before Thursday ,_the 13th.day of _ _.:M~a~r~c~h::......... ___ _ 19 80' at 2:oo o'clock__R_. M., and show cause why_Equibank, N.A. should not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order of our said Court _in the premises, If you fail ·hereof, the -petition may be taken PRO CONFESSO and a decree made against you. WITNESS th~ HonorableThomas J. T_erputaq, Judge of our said Court, at· Washington, Penna., the 28th.day of_~~~-"'------ of the Orphans' Cour.:tJ /1 (/1. Peacock, Keller, Yohe, Day & Ecker By Kenneth L. Baker Esq. Attorney for Petitioner. (Seal) . \ . .~~ .-' ..· .. ,... l -·- L i ,.. . .. I -f·- i . I I -,._... -.-'... ~ -. . . -":..:.. ~·. ~ ::· .. : :. -:.: .:;~ .... : . .Jn ~qr C!!uurt nf <!Iummott Plra!t nf t'Du!dJitt!)hHt <l!uuuty. Vrttttnyhrauiu IN RE: ®rphtttu1· Q!uurt DittiHhttt TRUST UNDER THE \'/ILL OF FRANK F. KOTLER, . Deceased. .· · QtttuHntt . . Q!nutntutuut\ttltlr uf Prtttt!i!Jlttttttia O!nunty nf llltt.sl]ittgtuu To: Eileen Stern . ··.Sur Petition of: Roselyn Kotler Cooper · · . NO. 53-69-1145 IDt C!tnntnuut~ 'tjnu. -:-. :..._· _..;;;;..El.::;_.l_;_e_en_s_te_rn __ ____; _____ _ that, layi..rig aside all business and excuses whatsoever~ you do file in the offic.e of the Clerk .of our Orphans' Court .of Washington County, a full and com- . . plete an~wer, under oath, . to each and every of. the. averments ·.of the said · · · pet~tion, on or before Thursday .~ .the 13th .day of March.· .... . . 19 80, at 2:00 o'clock~. M., and show c~~se why Equibank, N.A. should riot be permitted to resign as trustee and Everett Gerald Kotler· be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, . and further abide the order-·of our said . Court i_n the premises, · If you fail hereof, the petition. may ·be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J. Terputaq, Judge of our said Court, 19 80 of the Orph:ms' Cour~ . /1-v<. Peacock, Keller, Yohe, Day & Ecker By Kenneth· L. Baker Esq. Accomey for Petitioner. · · -.: .. ··· .. ·. (Seal) . \,' .. .. ··· . . :· ~\ ' .. ' ~ . : -·· . ~. '. ~ . . .': ... ~:: . ·.·.-.' .. ~ ... ·~·~·~.~.)·!< ·.' .:·. ,,, . . ... . "'•;•: .. ,:l~~· ... C\: ;..< "'••~'~•~ •••~::.·:.; ,_-,;.; .... ~~:·'l\~;:,M••':'.:~• ,,~.:::: .. h;\:·;~:'~·:·.t ..... ~o<• ":".:.' • ~,~:.'>i~t'>'~;~:,;,·,o: ~·l .. :.:·~ .. : .;:.o'. .... t. t ?:~., ,, . .'~·r',·l,~~·,;,.~•: ~ '~' .... •,r ·~: ~'•,,,'1'> ·•~~.' . . I~ . . .. ---~-... ~ .. ~ ... _ ........ . .. '\.--·, ., \. '\. ' .. :-...,_ '·. . ........ . ' l .. \ \. '· .. : )n r£qr C!!ourt of <!!OlttlltOn lJlras of lUasl1i1tgflltt mouttf!J, lJrttlt!l!J(UattiU IN RE: ' I TRUST UNDER THE WILL OF ·FRANK F. KOTLER, Cllitutiott NO. 63-69-1145 \. Deceased. · <t!nntutoumra~tl~ of llrtutsyluauia <!tnunty nf · IDasl]iugtnu To: Joel Kotler ~ 55: Sur Petition of: Roselyn Kotler Cooper ~r.rrtittg: 1Ut mnnunaun·Unu. _______ J_oe_l_K_o_t_le_r ______________ _ · :that, laying aside all business and excuses whatsoever:, you do file in the office of the Clerk of our Orphans' Court ·.of Washington County, a full and com- plete answer, under oath, to each and ·every of the averments of the said · ·petition, on or bef~re Thursday ... ·· · ·;. the· ·13th.day of_-=M=ar=-=c=h:.._ _____ , . : :. ~. 19 80, at 2:00 o'dock_R. M;<and sho~. ~use why Equibank, N.A. .·. . .. should not be permitted to resign:as trUstee and Everett Gerald Kotler ·. be appointed substitute trustee .. wii:hout bond and f'urther providing f'or the appointment of' Eileen Ster.ri·~a:s -co-trustee upon the death of' Roselyn Kotler Cooper, ····'"'· .. and ~urther abide the order of . our. ~:said Court .. ~ the ·premises, H you fail hereof, the petition nuy be taken PRO CONFESSO and ... '.: .. : ... a decree made against you. WI1NESS th~ HonorableThomas J .TerputaC;,Judge of our said Court, at Washington, Penna., the 28th.dar of J anua:ry · . , 19 80 . .. · .. ·~~ . . Peacock, Keller;. Yohe, Day & Ecker .!o/ Kenneth L. Baker Esq • .Anomcy for Pttirioncr. ., ' .. . .. .. ,. . (Seal) ' .. . ·:·'. 1.; ~. · .. • ·:-t . .'. ·. ·.· . .. , . ·. ' . ',, ~ ,' . .: ~ .. : ..... ~.:""'. . . '~' .. ' . ~· . . .. '·' . ~ . . . \ . " ... . ... . . ' . -~ ,·. . . ' . . . . . . ' " :. ... . ... ; ' .; .. _,\ ~.. . "> . . . ' ;7 i" • ''" ' . '> •,\'·· ,I, • .,,. • .. • • I~"'\ • • ' ., \ . • ,'1!'• .. , .. ·, .... ' . .· :: ... · ! ... I i . .Jn ti:'l1r Qlnurt uf <!Iunuunn lJlra!l nf lUunllittgtun Qluuuty. tJrmwyhianiu IN RE: ®rpl1aU11. Q!uurt Ditth1htu TRUST UNDER THE WILL OF FRANK F. KOTLER, .. .· · (lt itatton · ·NO. 63-69-1145 ··-... ~-. Deceased. QJ:unuuotuuraltl! of tJrtutli!Jlttauia -~· 116• QJ:nunty uf 1Uas11ht!Jlnu . . • To: Jared Kotler ···Sur Petition of: Roselyn Kotler Cooper IDt a!ntttuttttW \lnuf ~--·-·· _Ja_r_e_d_K_o_tl_e_r__,__ ____ _ · that, laying aside all business and excuses· whatsoever, you do file m the office of the Clerk ·of . our Orphans' . Court of Washington County, a full and com-. . ·.· ... . . plete an~wer, under oath, · to· each anc(: ~ve~y of. the averments ·. ~f the said 19 80 , at 2 : 00 , · .. ~he 13th .day . of_-::M=a=-=r:.....:c::.::h=-____ ,. --~ . :·: · .. · .. -:. ~·: :•· . o'clock____E. M., aii~{_::-show. c~use. why Equibank, N.A. ·. · pet~tion, on or befo~e Thursday l I -I .. ·i . .·- _,··\.>~-~-· should ri~t be permitted. to resign· ~s~<trustee and Everett Gerald Kotler · . .'< . ·. : · be appointed substitute trustee without bond and further. providing for · .... · . the appointment of Eileen Stern as co-trustee upon the. dea-fu of Roselyn · Kotler Cooper, . . ~... , ·, and further abide the order ·of our said . Court . 4t the premises, . ' . If you fail hereof, the petition may ·be taken PRO CONFESSO _and '•: . ' .·· . ·',• · a decree made against you. . ; .'.·.· .. · WITNESS the HonorableThoma~ ~-~-Terputaq, j~dge of our said Court, ... ··.·. at Washington, Penna., '. the 28th.day ~uary . . ·. , 19 80 , . . . . . . . . . . . . . . . .• . . . . . . .. . . ~ J~"" Peacock, Keller, Yohe, Day & Ecker By Kenneth L. Baker . Esq. Attorney for Petitioner. . . . ':· . (Seal) · .. · \ . . ~ . . ' . .-~ .. : . . .. .. ···. • .t. ,. '"· ' .... • . .. . ' ' . . -· ·. ~ . . :.-,. ,, . ·' ' . . ' ''· . ~. . . ' .. :·' . . . .. . . . ~ .. ~ ~ . ' ' ... ' . •' • <. .... ,. '·• . . . -~ -.. .· )n m~e· Cl!tturt of OlllutUUllt tJlra!l nf l'Nu!lflitt!.}httt QiuuUl!J. tfrtttt!i!J(UattiU . IN RE: ®q.tliatt.u' Q!uurt Ditthlhttt TRUST UNDER THE vliLL OF FRANK F. KOT~ER, ./·· (U tt,ttintt Deceased. atnuuuuuun~ultl] uf tlt'tllt5!Jlnunia ~ .65• O!ntttt1!J nf llla.sl]iugtuu. . . . . · ·To: Mr. & Mrs. Stanley Gruber Sur Petition of: Roselyn Kotler Cooper ~r .e .e tittg: NO. 63-69-1145 ltfr Q!nntmtttt~ ljnuf ----=-M=r~. --'&:::....·-=..:Mr==-s ·=--=S.....;;;.t.=an:..:;...l_e...._y_G_ru_b_er __ _ that, laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court of Washington Cou~t·y, a full and com- plete answer,·· under oat~, to each an:d every of the averments of the said . petition; ,_"on.~~-;~~f~re Thursday "-~_. .. , , the 13th.day of_-!M~a=r~c::.=h::._ ____ , o'clock--..R.. M.';·: and sho~. cause why Equibank, N.A • . ··.·.·. ·. . . . . . . .. . · . ·1.9 80 , at 2·: 00 . :.: ...... should not be permitted to resign as-trustee and Everett Gerald Kotler 'be appointed substitute trustee without bond and further providing for· · · the appointment crl Eileen Stern:as co-trustee upon the death of Roselyn Kotler Cooper, .. _.. ·., .. . . and further abide the order of o~ ·. said Court i;n the premises, . -' . . ' If . you fail hereof, the petition may b~ · taken PRO CONFESSO and -'l . decree made against you. .. Wfl'NESS ~he HonorabieThomas: J. TerputaC;, Judge of our said Court, at· Washington, Penna., the 28th.day :£ .· :;uary . , 19 80 • ··• . ·~cl~ Peacock, Keller, Yohe, Day & Ecker By Kenneth L. Baker · Esq. Attorney for Petitioner. · • · · .. ... ··-. (Seal) ...... --~· : ·. .. .... _. ·. •. :····---~ .. ~ ..... -·· .. ~' ... -·, ..... . • . . . ' • ' I ' ' ' .... i· ,~·. ·. . ~-. -. • ,, •• 't. '. ...... · ... .... ,. ' ... ' ... ·. -.. . ~ " ,,. I < ' I • ' ,;. ~ •· ., ' .•• •·. ·~··· . ~ .. , ,_., .: ••. : • , .._ ___ _: . ........;_~: . c-......, .••. ;,. •. ..;.,.,"'": ~ ": '.·: ':~·; :' ~::~'' ;:-~:~ ;; ::; ;';' •.·. ", :· '• : • -,..,. ...:,1-: ·~~-........ ...., -----... I -\ \ '-- : -.1 \ \. l ~-;139-.&d ft:, lll 1HE COTJRT OF COM10N PLEAS OF HA .. SHINGTON COUNTY, PEl\lNSYLVANIA ORPHANS' COURT DD!ISION IN RF:: "": -69-1145 TRUST TJNDER THE ~·Jill. OF FRM-lK F. KOTLER, Dec.eased. ..... <;:dl C::::l' ~-:;:::.. z: ~· c:::J> '""ttl: -_ .. """' ~ ..... AHE~IDED ORDER ::1]! !<'n Ci> (J">o -1! £T.J :::D PI 0 -·- LAW OFFICES PEACOCK, KELLER, YOHE, DAY & ECKER EAST BEAU BUILDING 70 EAST BEAU STREET WASHINGTON, PA. 15301 • I I IN THE COURT OF Cm1MON PLEAS OF HASHINGTON COUNTY, PENNSYLVANIA ORPHANS·' COURT DIVISION. IN RE: _, ..... .. .., ...... TRUST UtlDER THE VJILL OF FRANK F. KOTLER, Deceased. · AND NOT•T, this § § § § § No. 63 -69 -1145 § § AHENDED 0 R D E R day of January, 1980, upon consideration of the foregoing Petition of Roselyn Kotler Cooper and the consents of some of the remaindermen of the aforesaid trust, it is hereby·ORDERED, ADJUDGED and DECREED that a Citation ' be issued to the remaindermen under the trust as listed in para- graph 9 of the aforesaid Petition and to Hr. and Mrs. Stanley Gruber, s9-id Citation being in the form of a Rule to Show Cause why Equibank, N.A. should not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appoint~ent of Eileen Stern as 1 • co-trustee upon the death of Roselyn Kotler Cooper, said Rule to \ be returnable on the ~~ day of ~ J"Jif / J.. , 1980, at ': 1 I) .~. m. in Courtroom No. -¥-· at ,,Jhich time a hearing ~vill be .held. Service of the above Ci tat:j_on and Rule to Show Cause shall be by certifie·d mail, return receipt requested. It further a~pearing to the Court that there are re~aindermen who are minors, the Court for the purpose of pro- tecting the interests of said minors, hereby appoints FRANK C. RONEY, ESQUIP~, as guardian ad litem and he shall represent the interests of the remaindermen who are minors at·the hearing and until further Order of this Court. BY THE COURT: . I Jn m~r Qlnurt nf Qlnmntntt Jlrun nf lhtn~iugtnn Qluuuty. Jrnunylunitiu IN RE: ®rplruu.H · Wnurt Diuhthtu TRUST UNDER WILL OF FRANK P. KOTLER, Deceased. Qt itatintt QJ:nntntnuwrultl~ uf lfrtutsyluauiu !. QJ:nuuty of Itlasl1ittgton !l!i: To: Darren Kotler Sur Petition of: Roselyn X:otler Cooper · ~rrrting:· NO. 63-69-1145 1ft QJ:nutntattb iou~ ----.-=D:.=:a~rr::.....::e::.:::n::......-==.;Ko:::...:::t:..:l..:..:er=----------- that, laying aside all business and excuses whatsoever, you ·do file in the office of the Clerk of our Orphans' Court of Washington County, .a full and com- plete answer, under oath, ·to each and ev~ry of the averments of the said · petition, on or before Wednesday , the 23rd day of~A~'p=r'-"'i,_,l..__ ___ _ 19 80 , at 9:3'Q o'clock_A_. M., and show cause why Eguibanlc, N.A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee.without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order · of our said Court in the premises, ' . If you fail hereof, the petition may· be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J .TerputacJudge of our said Court, at Washington, Penna., the 28thday of __ ==::=....J----- of the Orphans' Court /l,t. Peacoc-k, Keller, Yohe, Day ·& Ecker Br Kenneth t. Baker E ~------------------. sq. Attorney for Petitioner. (Seal) .Ju Wqr Qluurt nf Qlummnu ltllra.a nf ~lflusqiugtnu <!Iuuuty, Jrmtsyluania IN RE: ®rpl1attn · Qiuurt tliuishttt TRUST Ul\J"'DER WILL OF FRA~ P. Ko_mR, --Ql:Uattnu Deceased. arnnttttnttturnlt11 nf {drttttnyltntttht l arnuuty uf masl!ittytntt . !16: To: Linda Lee Kotler Sur Petition of: Roselyn ;totler Cooper ~r.r.rtiug: NO. 6)-69-1145 · lft QJ:umtttttU~ inU1 _L_l_n_da_Le_e_K_ot_l_e_r _______ _ that, laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, · under oat~, to each and every of the averments of the said petition, on or before Wednesday ·, the 23rd day of--=A=~p..._r=-il""------- . 19 80 , at 9:10 · o'clock~. M., and show cause why Eguibank, N.A • . . . ahould not be permitted to resign_ss trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, · · and further abide the order of our said Court in the premises, '·. If you fail hereof, the petition may be. taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Thomas J. Terputa·cJudge of our said Court, f the Orphans' Cour~ //.~. Peacoak, Keller, Yohe, Day & Ecker By Kenneth L. Baker E · ~----------------------------. sq. Attorney for Petitioner. (Seal) • .· 3Ju wqr (!hturt nf Qlnuunntt ttllrus of l'nlusqittgtntt Qhtuttty, 'l'ttttnyhtnttitt IN RE: . ®rpl1tttt1t · Qlourt Dtuhthttt TRUST UNDER WILL. OF FRANK P • .KOTI~_m;· arttatinu Decea3~d •. Q!nuuttnumraltl1 nf Jrtttt.uyluauiu ~ atnuuty · nf l]t anl1iugtnu • !15: To: Everett Geraold Kotler '1 Sur Petition of: Roselyil !otler Cooper NO. 63-69-1145 llt Q!nututnu~ inu, E·varett Gerald Kotler that, laying aside all business· and excuses whatsoever; you do file m the office of the Clerk of our Orphans' Court of Washington County, .a full and com- plete answer,· under oat~, ·to each and every of the averments of the said petition, on or ~efore Wednesday , the 23rd day of~A"-~''p=r_,i"'"'l'------ . 19 80 , at 9:10 o'clock_A_. M., and show cause why_ Eguibank, N.A • ahould not be permitt~d to resign .as trustee and Ever.ett: Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order of· our said Court in the. premises, ,. If you fail hereof, the petition may b~ taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas of our said Court, of the Orphans' Cour~ /l·e:of. Peaco~k, Keller, Yohe, Day & Ecker By Kenneth L. Baker · E · _..;;.--------------.. sq .. Attorney for Petitioner. (Seal) . ' . r I G . 3Ju w~r C!lnurt of Wnmuu1u ltJirus of t'u.a~ittytnu <!touuty. Jrmtsylituntu IN RE: ®rplitttt.n · Qtuurt DiuiHiuu TRUST UNDER WILL OF FRANK P. KOTLER,_,--/ ,/ Deceased. QHtatintt OJnuuuuuuh~nltl] of {druunyluautu ( OJnuuty nf ma!iliittgtot~ . !16: To: Eileen Stern Sur Petition of: Roselyil !totler1 Cooper ~rrrttug: NO. 63-69-1145 1ft OJnttttttttU~ \¥nu. __ · -=E==il=e;...;::.e=-n_;:S:;_;_t...:::..:er=-:.n;:__ _______ _ that,· laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orph.ans' Court of Washington County,· a full and com- plete answer, · under oat~, to each arid every of the averments of the said petition, on or before Wednesday , the 23rd day of~A~~p"""r~i~l ____ _ . 19 80 , at 9:1-Q o'clock~. M., and show cause why. Eguibank, N.A • ahould not be permitted to resign_as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order of our said Court in the premises, If you fail hereof, the petition may be. taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J .TerputacJudge of .our said Court, of the Orphans' Court /1£! Peacoak, Keller, Yohe, Day & Ecker . By Kenneth L. Baker E · ___;;--------------.. sq .. Attorney for Petitioner. (Seal) • 1Ju WQt Qlourt of Womtttntt f.llrus of llu.alJhtgton Q!ouuty, Vrttusyluunia . IN HE: ®rplltttUi · Qiourt Ditthiiun TRUST UNDER WILL OF FRANK P. KOT~Rl'_... Deceased. Qtttattnn Qtnuuuonmralt11 uf · tJrttttsyhtttttht ) QJ:nmtty nf m nnl,iuytnu . \ li!i: To: _ __;_· _J_;_e_ff_e_r_,y<-....;:L=-a_n_e__;:S;_t...::.e-'-r-'-=n----;-:_: --,------- / \ . ·' \ Sur Petition of: ---'R-'-o-"s:...:e=7l=yn-=-=· :c_-=.:::C=--o--'-t-=1-=-=er;:_;_,· C.::....o"-o=--p:;_:e=-=r'---- \ ~rr.rtiug: · NO. 6)-69-lll~5 lft QtntttUtUUb ~ UU~ --=-J-=-=ef=-=f:...::e=-ry"'----=L=a=ne=--· . --=-8"-=t-=er=-=n~------- that, laying aside all business . and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court of Washington County, .a full and com- plete answer, · under oath, to each and every of the averments of the said petition, on or ~efore Wednesday , the 23rd day of~A""''p=r=i,._l ____ _ .19 80 , at--L-.9~:3"'-''0,.__ __ .o'clock~. M., and show cause why. Eguibanlc, N.A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide . the order of our said Court in the premises,. • ~ • ,. I If you fail hereof, the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Thomas J. TerputacJudge of our said Court, of the Orphans' Court #~ Peacocrk, Keller, Yohe, Day & Ecker By Kenneth L. Baker E · ~----------------------------. sq. Attorney for Petitioner. (Seal). IN RE: .Jn W11t C!Iuurt uf C!Iunnunu ttHrus of llusqiugtun C!Iuunty. ~ruttsyluuitiu ®rp11tttut' Qiourt Diuhtiuu TRUST UNDER WILL OF FRANK P~ KOTLER, NO. 6)-69-1145 Deceased. Qtnmtttnttturalt11 nf ldrtttl!i!Jlttattta ~- !l6: · Qtnuuty nf lllasl1ittgtou To: Rhonda Stern Sur Petition of: Roselyil :Kotler Cooper · ~r.r.rtiug:· lit Qtnutnttttt~ 'llJnu. ~· ~R_h_;;o_;;n..;;_da--=s_te..;;_r__;n~--------- that, laying aside all business and · excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court ot Washington County, _a full and com- plete answer, under oath, -to each and every of the averments of the said · petition, on or before Wednesday , · the 23rd day of~/{!.t!'p~r_,_i""'"l ____ _ . . 19 80 , at 9: !0 o'clock_A_. M., and show cause. why Eguibanlc, · N. A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee.without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order · of our said Court in the premises, If you fail hereof, the petition may· be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J .TerputacJudge of our said Court, 19 80 of the Orphans' Cours, ,4-Pr. Peaco~k, Keller, Yohe, Day & Ecker B,y Kenneth L. Baker E ___;;,--------------.. sq. Attorney for Petitioner .. (Seal) ... ·. ",-:··· ... , .. IN RE: .Jn ltqr Q!nurt nf Q!nmtttntt ltllrua nf lluaqingtun Q!uunty, ltlrnitaylttuitiu ®rpl1atu1' Q!uurt Ditthihttt TRUST UNDER WILL OF FRANK P. KOTLER, · <1tttatton Deceased. NO. 63-69-1145 Qtnutntuuwralt11 of ldruunyluauia ~· Qtnuttty of ltlasl1ittgtou !l!i: To: . Deborah Stern Sur Petition of: Rosalyb !Cotler Cooper · ~r.r.rtiug:· lfr Qtoutntaub . \lou. ~-D_e_bo_r_a_h_s_t_er_n _______ _ that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, a full and com- plete answer, under oath, to each and every of the averments of the said · petition, on or before Wednesday , the 23rd day of---=lf.='p=-r=i=l ____ _ 19 80 , at 9:3'0 o'clock__A_. M., and show cause. why Eguibank, N.A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, · and further abide · the order · of our said Court in the premises, ' . - If you fail hereof, the petition may· be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J. TerputacJudge of our said Court, Peaco~k, Keller, Yohe, Day & Ecker ay Kenneth· L. Baker £ sq. Attorney for Petitioner. (Seal) .. . · .. ~N RE: Jn WQt Q!nurt 11f Qlnumtnn Vlrun nf ~]Junqiugtnn <!!nuttty. V'rttnuyluuuiu ®rpl~utui · <anurt IDittiniuu TRUST UNDER WILL OF FRANK P. KOTLER?//-· Qt itutiott NO. 63-69-1145 Deceased. <ttnnuunumtaltl1 of Jruu.uylnuuiu . ~ .!Ui: . · <trnuuty nf · lla.sl1ittgtou ~ To: . Caren Stern Sur Petition of~ Roselyn Kotler Cooper (l;r.rrtiug: lfr Qtnmntatt~ lnuf __ e_· :a_r_en_s_te_r_n _________ _ that, laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court. of Washington .County, a full and com- ·plete answer,· under oath, to each arid every of the averments of the said petition, on or before Wedne~day , the 23rd day of---=-A=~p=r_,i,_,l.__ ___ _ .. 19 80 , at 9:!0 o'clock~. 11., and show cause why. Eguibank, N.A. abould not be permitted to resign. as trustee and Ever.et t Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, · and further abide the order of our said Court in the premises, '\.· If you fail hereof, the petition may be taken PRO CONFESSO and & decree made against you. WITNESS the HonorableThomas J. TerputacJudge of our said Court, of the Orphans' Cou)f /lor. Peaco~k, Keller, Yohe, Day & Ecker . By Kenneth L. Baker E · _..;;.--------------.. sq. Attorney for Petitioner. · (Seal) . IN RE: . Jn ID~r C!!ourt of <!Iommou Vlru.a of llu.a~ington Ql.uunty. Jrnn.ayluuniu ®rp lltttui · Q!nurt ilittinhttt TRUST UNDER THE WILL · OF FRANK F. KOTLER, . Qtttatinn NO. 63-69...;1145 . Deceased. . 1 . <t!nmntnumrnltl1 nf {Jruunylnuuin .!15: Q!nuuty of IDtt~IIittgtnu To: Mr. & Mrs. Stanley Gruber Sur Petition of: Roselyil !Cotler Cooper · · ~r.r.rtiug:· 1ft Q!nutntttU~ lnu, Mr. · & . Mrs. st Blnley Gruber that, laying aside all business and excuses whatsoever, you do file m the office of the Clerk of our Orphans' Court of Washington County, .a full and com- plete answer, under oath, -to each and every of. the averments of the said · petition, on or before Wednesday , the 23rd day of~li~'·p~r~i,.._l ____ _ 19 80 , at 9:10 o'clock~. M., and show cause . why Eguibank, N. A. ahould not be permitted to resign.as trustee and Everett Gerald Kotler . . . . . . . be appointed substitute trustee. without bond and further providing· for the appointment of Eileen Stern as. co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order · of our said Court in the premises, If you fail hereof, the petition may· be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Thomas J. TerputacJudge of our said Court, at Washington, Penna., the 28thday of __ ==~J------ of the Orphans' Co~~ ,?.;\. Peaco~k, Keller, Yohe, Day & Ecker Br Kenneth· L. Baker E ~----------------------------. sq. Attorney for Petitioner. (Seal) .. Jn w~r (!!nurt nf <!Inmutnn ~~ru.a nf lln.a~ingtnn Clinunty, l}lrttnsylunniu IN RE: . . ®rplraun' arourt Ditti.shnt TRUST UNDER THE WILL OF FRANK F. KOTLER, ... QTttattnu . Deceased. . 1 . Qtnmntnuwralt11 nf ·tlrtutnylnnuia !i!l: · Qtnuuty nf Iaanlriuytnu To: Jared Kotler Sur Petition of: Roselyil !Cotler Cooper · · ~r.r.rtiug:· NO. 63-69-1145 lft QtnntmatW inuf ~-J_a_re_d_Ko_t_l_er ___ ~------ that, laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court of Washington County, .a full and com- plete answer, under oath, -to each . and every of the averments of the said · petition, on or before Wednesday '·the 23rd day of--=A='p=-r=il=------ 19 80 , at 9:10 o'clock_A_. M., and show cause why Eguibank, N.A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee.without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and· further abide the order · of our said Court in the premises, ' - If you fail hereof, the petition may ·be taken PRO CONFESSO and · a decree made against you. WITNESS the HonorableThomas J .TerputacJudge of our said Court, of the Orphans' Cou~ /l·t:X. Peaco~k, Keller, Yohe, Day & Ecker By Kenneth L. Baker E ~----------------------------. sq. Attorney for Petitioner. (Seal) .. Jn WQr Qlnurt nf Wnmmnn ltllras nf llasqingtnn Q!nunty. ~rnnsyluaitia liN RE: ®rpl1au.u· Wnurt IDitthlhttt TRUST UNDER THE WILL OF FR~NK F. K<JrLER, · (l1 ttattnn Deceased. C!!nttttttnttmraltl1 nf {iruunyluauia C!!nuuty nf ltlanl1ittgtnu !i!i: To: Joel Kotler Sur Petition of: Roselyn ~otler Cooper -~r.r.rtiug:· Neh 6)-69-11.45 1ft C!!nutntau~ inu. ~----=-J_o_el_K_ot_l_er ________ _ that, laying aside all business and excuses whatsoever, you do file in the office of the Clerk of our Orphans' Court of Washington County, _a full and com- plete answer, under oath, ·to each and ev~ry of the averments of the said · petition, on or before Wednesday , the 23rd day of~A!.C':p=-r_,_i...._l _ __,_ __ _ 19 80 , at 9:3'{) o'clock_A_. M., and show cause . why Eguibank, N. A. ahould not be permitted to resign as trustee and Everett Gerald Kotler be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order · of our said Court in the premises, ' If you fail hereof, the petition may ·be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J .TerputacJudge of our said Court, at _Washington, Penna., the 28thday of January , 19 Bo ~~'~ Peacoc-k, Keller, Yohe, Day & Ecker B,y Kenneth L. Baker E ~--------------------~------. sq. Attorney for Petitioner. (Seal) .. . . . ·(' ·:':·~~.··:. :-: ·:· ~· · .. :· -:··.:·. _, I . . .Ju m~r C!lnurt nf C!llltntttlllt lJlruu nf muu~iugtnu Qlnuuty, ltlruttuyluuuiu . IN RE: ®rpl1utu• · · Q!nurt Diuiainu I ~ . . -~ I . . .. TRUST UNDER THE WILL OF FRANK F. KOTLER ---"' Deceased QHtatintt atnmtttnum.raltlr nf tJrtutnyluauia Qtnuttty nf Ulnsl1iugtuu !l!i: To: Jody Kotler Sur Petition of: Roselyil .!Cotler Cooper ~r.r.rting: NO. 63-69-1145 1ft <ttnmnttttt~ fnu1 _J_o_d..._y_K_o_tl_e_r_· ________ _ that, laying aside all business and excuses whatsoever, you do file · in the office of the Clerk of our Orphans'. Court of Washington County, a full and com- plete answer,· under oath, to each and every . of the averments of the said petition, on or before Wednesday , the 23rd day of~A='·-::>=r.,.,i...._l ____ _ .I980,at9:!0 o'clock_A._. M., and show cause why_ Equibank, N.A. ahould not be permitted to resign.as trustee and Everett Gerald Kotler ·be appointed substitute trustee without bond and further providing for the appointment of Eileen Stern as co-trustee upon the death of Roselyn Kotler Cooper, and further abide the order of our said Court in the premises, ' .. If you fail hereof, the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the HonorableThomas J.TerputacJudge of our said Court, the Orphans' Court ,f-cif. Peaeoak, Keller, Yohe, Day & Ecker By Kenneth L. Baker E · ~----------------------------. sq. Attorney for Petitioner. (Seal). ,J, . .I • ~~~ IN THE COURT OF COMMON PLEAS OF HASHINGTON COUNTY, PENNSYLVANIA IN RE: TRUST UNDER THE HILL OF FP~NK F. KOTLER, DECEASED No. 63-69-1145 AFFIDAVIT OF SERVICE Peacock, Keller, Yohe, Day & Ecker 70 East Beau Street Washington. PA 1S301 "1 IN RE: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER THE WILL OF FRANK F. KOTLER, DECEASED § § § § § § § No. 63-69-1145 AFFIDAVIT OF SERVICE I, KENNETH L. BAKER, ESQUIRE, do hereby certify that in accordance with the Order of Your Honorable Court dated January 28, 1980 that I did serve the following persons with the Citation issued as a result·of said Order, and a true and correct copy of the Petition attached thereto as follows: 1. Everett Gerald Kotler 616 Dawes Highway Pompton Lakes, New Jersey 07442 2. Eileen Stern 7 High Street Monessen, Pennsylvania 15062 3. Jeffrey Lane Stern 7 High Street Monessen, Pennsylvania 15062 4. Rhonda Stern 7 High Street Monessen, Pennsylvania 15062 5. Deborah Stern 7 High Street Monessen, Pennsylvania 15062 .. ~· •. 6. Caren Stern 7 High Street Monessen, Pennsylvania 15062 7. Linda Lee Kotler 616 Dawes Highway Pompton Lakes, New Jersey 07442 8. Darren Kotler 616 Dawes Highway Pompton Lakes, New Jersey C7442 9. Jody Kotler 650 North Ithan Avenue Rosemont, Pennsylvania 19010 10. Joel Kotler 650 North Ithan Avenue Rosemont, Pennsylvania 1901.0 11. Jared Kotler 650 North Ithan Avenue Rosemont, Pennsylvania 1901J 12. Frank C. Roney, Esquire, Guardian ad litem Law and Finance Building Canonsburg, Pennsylvania 15317 13. Equibank, N.A. Attention: Susan Stout Oliver Plaza Pittsburgh, Pennsylvania .15222 14. Mr. and Mrs. Stanley Gruber 650 North Ithan Avenue Rosemont, Pennsylvania 19010 The certified mail receipts and return receipt cards in respect thereto along with a copy of the ccver letter are attache as Exhibit "A". ~Jt],&}~ Kenneth L. ·Baker, EsqUire Sworn to and subscribed before ~ m:;;,ethis ~ay of~· -----===-' J_ __ Mary Jan_e Smith, Notary Public Washington, Washington County, Pa. hil Ccmmission &piriS • 19 80 · February 14( 'J981J ;)l , 0 '3 ~ e SENDER: Complete items I, 2, and 3. Add your address in the "RETURN TO" ,pace on reverse. ·~-' I. The following service is requested ( cht-ck one). @ Show to whom and date delivered .... _ ... ___ -; , 0 Show to whom, date, and address ol delivery.---¢ : 0 RESTRICTED DELIVERY g CD ... "' :II m ~ c :II z :II m n m ;; :-4 :II m Cl Show to whom and date delivered ........ ---¢ 0 RESTRICTED DELIVERY. Show to whom, date, and address of <ie.iver! _$ __ (CONSULT POSTMASTER FOR FEES! 2. ARTICLE ADDRESSED TO: Hiss Linda lee Kotler 616 Dawes Highway Parroton Lakes, NJ 07442 3. ARTICLE DESCRIPTION: REGISTERED NO. ~ CERTIFIED NO. I INSURED NO. ro9 6L~22018 _ 1 (Always obtain signature of addressee or ager tl I have received the article described above. ~ m :II m 1 \SIGNATURE _ 0 Addre~=e-0 Authori~ed age,t • , --L ........... \. --------; 4 , ~"'""""~ A ., .....---"""'-' ! /_DATE OF DELIVERY ~-~~~~ ~ f<> ( ~/) '{·' ~ 5. ADDRESS (Complete only it requested) . .. .:/! -~~~· ~ \. \1.:::-{;t L I D (,. ", (, .•!f'!"-' ~ .~·---.; -~ 6. UNABLE TO DELIVER BECAUSE: .,. CLE_RK'S ~ -~rr~G ~ I> r~------------------------------~---------l:i GPO! 1£78•272-~12 -----' 1,1: 6791 ~ UNITED STATES POSTAL SERVICE~,\ OFFICIAL BUSI;NESS 0 ~~ SENDER INSTRUCTIONS Print your name, address, and ZIP, de in the sj>~c~jbelow. • Complete items 1, 2, and 3 n the r;t:Yers""' • Attach to front of article if spa r!Jii~ ~h · affix to back of article, Endorse article "Return Receipt Requested" adja-cent to number. RETURN TO ' .-~--... PENALTY FOR PRIVATE USE TO •AVOID PAYMENT OF POSTAQE,. s3oo .......-~;__-~~ [RECEIVED Kermeth L. Baker, Esq. (Name of Sender) FEB 6 l~v.J 70 East PEau Street (Street or P. 0. Box) t-Tashington, PA 1 '1~m (City. State. and ZIP cod;;)~ r~-~-----·----~--·~---~._...--~~~ ~t ~.. e SEN.JER: Complete items I, 2, and 3. l l '·\ , \ t .. • . , -, Add your address in the "RETURN Tb"'sp\ce ot_' 3· reverse. ::_ """>-=' '-------,---I I w ~~ L CD 1. The f Jllowin~ service is requested (check one). g Sl":ow to whom and date delivered. . .. ·--¢ CJ Show to whom, date, and address of ~\v~\m¢ LJ RESTRICTED DELIVERY Shc•w to whom and date delivered. . . . . . ¢ 0 RESTRICTED DELIVERY. Show to whom, date, and address of delivery.$ __ (CONSULT POSTMASTER FOR 2. ARTICLE ADDRESSED TO: Ms. Caren Stem 15062 :Jl 7 Hifsh Street ~ M:nes~en, PA :Jll----~-----------------------------1 INSURED NO. ~ 3. ARTICLE DESCRIPTION: .. ~ REGIS":'ERED NO. I CERTIFIED NO. I ~ .P09 6422016. have recei~d t ar 'cle described above. SIGNATURE 0 A 6. UNABLE TO D~LIVER BECAUSE: - # 6791 UNITED STATES POSTAL SERVI~ OFFICIAL BUSINESS RETURN l TO ~ECEIVE[) fEB 0 ll~dU ::::enneth L. Baker, Esquire (Name of Sender) 70 East Beau Street (Street or P. 0. Box) Washington, PA 15301 (City. State. and ZIP Code) l c ' 1 • •· .. : ·"' . ' . •. ~ t· ...... t,. ' .. jO \' ' • ' < . . \ " . ~ . ~ l. • ~ ) L ---- ~--~ I P09 PO~ ~'--'4 2 2 0 18 '"'"' ··. 6422016 .' I I • • I RECEIPT FOR CERTIFIED MAIL RECEIPT FOR CERTIFIED MAIL NO INSURANCE COVERAGE PROVIDED- NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL • NOT FOR INTERNATIONAL MAIL (See Reverse) (See Reverse) SENTTO SENT TO Hs. Caren Stem . Miss Linda Lee Kotler ST'EEfii~O STR616ND NO. Street . Dawes Highway P.~TEANDZIPC~.A P.O., STATE AND ZIP CODE I essen, 15062 Pomoton Lakes , NJ 07442 POSTAGE $ I ' r-1 POSTAGE $ 0"\ r-1 r---CERTIFIED FEE CERTIFIED FEE \0 e 0"\ e I ., r---., w SPECIAL DELIVERY \0 w SPECIAL DELIVERY ¢ .. w ¢ w r ~ ... ... a: RESTRICTED DELIVERY .. oc: RESTRICTED DELIVERY ¢ c:> 1;:-· ¢ c:> 1--... ~ ... a: ., w SHOW TO WHOM AND oc: ., w SHOW TO WHOM AND ¢ w w c.> DATE DELIVERED ¢ w w c.> DATE DELIVERED ,_ c.> ,_ c.> ., > > ., > > I ct a: ct a: ::;; a: w SHOW TO WHOM. DATE ::;; oc: w SHOW TO WHOM. DATE. ,_ w ., w ., ., ., AND ADDRESS OF . ,_ ., AND ADDRESS OF ..... li: ¢ ., ..... li: ¢ c:> DELIVERY ~ DELIVERY ... ct w ct w z z i ~ c:> c.> SHOW TO WHOM AND DATE ~ c:> c.> SHOW TO WHOM AND DATE w w :::> ~ a: DELIVERED WITH RESTRICTE! :::> ~ a: DELIVERED WITH RESTRICTED ¢ I .,. z ¢ ., z c:> DELIVERY z c:> z DELIVERY c:> a: c:> oc: c.> :::> :::> t:i SHOW TO WHOM. DATE AND c.> t:i SHOW TO WHOM. DATE AND a: ADDRESS OF DELIVERY WITH ¢ a: ADDRESS OF DELI"IERY WITH ¢ ! "' RESTRICTED DELIVERY ' "' RESTRICTED DELIVERY ..... ..... 0\ 0\ ' -TOTAL POSTAGE AND FEES -TOTAL POSTAGE AND FEES $ ..: $ 0. POSTMARK OR DATE c. POSTMARK OR DATE < < g g ~:) 00 00 l-0o-go I "' J--06-~() "' E E -l ... 0 0 ' IJ. IJ. I Ul Ul c. ·--· I c. ' ·- ' ) , . ' . ~ .I . .. i i ' f ; • ~ • . •• " . • f EXHIBIT "A'' : • \. f ., . -~ ~ ' ' ' " ... :: ~ :1 ' . . . . 1 \ \ \ ~ • SENDER: Complete items I, 2, and 3. I i J J I I Add your address in the ;'RETURN TO" space 011 ..., 0 3 ~--------~re~v~er~re~·---------------------------l .... "' I. ~ <D ... "' The followinJ: service is req_uested (c~eck orie). \ \ \ \ 0 S.10w to whom and date deliv~red .. ·l· ~-~--. ·--·¢ O Snow to whom, date, and address cf delijer~ J-ill 0 R:O:STRICTED DELIVERY 1 t i I I St:ow to whom and date delivered ......... ·--¢ ::::J RESTRICTED DELIVERY. ShJw to whom, date, and address of delivery.$ __ (CONSULT POSTMASTER FOR FEES) 2. ARTICLE ADDRESSED TO: Ms. Deborah Stem :~~ 7 H:.gh Street !!l "Monessen, PA 15062 it--------------------------------~~·~'·~J~·~;---1 Z 3. ARTICLE DESCRIPTION: : \ ~ . • t I :II ' • '; ~ ~ REruSTERED NO. k~;RT~~~~;~~ I I~S1Yl n· J :11 &Always obtain signature of addressee or agent} m Cl have rec.eived the article described above. ~ SIGNATURE Authorized agent :II m • . t .c 6. UNABLE -:-o DELIVER BECAUSE: -tf GPO: 1978-272-3E2 if 6791 UNITED STATES. POSTAL SE OFFICIAL BUSINESS 'RECEIVED RETURN l TO FEB 011980 Kenneth L. Baker, Esquire (Name of Sender) 70 East Beau Street (Street or P. 0. Box) Washington, PA 15301 (City. State. and ZIP Code) (Jl e SENDER: Complete items I, 2, and 3 . ..., Add your address in the "RETURN TO" space on ~~-----------~re~v~erse~·------~----~--------------·1 ~ 1. The following service is req:ested f;h'eck one). "' .... co :J:I m ~ ~ Si1ow to whom and date delivered ......... ·--¢ 0 Show to whom, date, and address of delivery.·--¢. 0 RESTRICTED DELIVERY 0 Show to whom and date delivered ....... .'~. ;.-_-¢ RESTRICTED DELIVERY. • .~ · t •• \• "i ; I to ~ Show to whom, date, and address of d~livery. $--:.:...!.. (CONSULT POSTMASTER FOR ·f~ES)'·! ~ ' ' • ; f 1 I , • 2. ARTICLE ADDRESSED TO: " f I f I Ms. Rhonda Stem c :J:JI-------------------------------~~;-~~-r---1 ~ 3. ARTICLE DESCRIPTION: \ 7 High Street Mone.ssen, PA 15062 ~ REGISTERED NO. ~p~;RT~;SQ~Qgl I~ \ \ \ \ \ \ (Always obtain signature of addressee or ailentl' ' ' • ' 6. UNABLE TO DELIVER BECAUSE: if 6791 RECEIVED RETURN I TO FEB 0 1 1980 Kenneth L. Baker, Esquire (Nam~ of Sender) 70 East Beau Street (Street or P. 0. Box) Washington, PA 15301 (City. State. and ZIP Code) ·' ,l • -- P09 6550710 R ECEIPT FOR CERTIFIED MAIL NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAl MAIL (See Reverse) ... SENT TO .. ~ ~Ms-.-Deborah_S_tem STREET AND NO. ;_ --=--7_ Hi,~ Street P.O.,STATE DZIPCODE ...: Q. ~ g 00 ..., E 0 ""' VJ c.. ..,...,..,. Monessen PA 15062 POSTAGE $ f CERTIFIED FEE (/) SPECIAL DELIVERY w w .... = RESTRICTED DELIVERY c:> .... = (/) w SHOW TO WHOM AND w w (.) DATE DELIVERED .... (.) (/) ;;: ;;: < = = :;: w SH:JW TO WHOM, DATE. w (/) .... (/) ANO ADDRESS OF (/) li: c:> .... DELIVERY < w .... z ~ c:> (.) Sf-.OW TO WHOM AN~ DATE w ::> ii: = DELIVERED WITH RE5TRICTEO (/) c:> z DELIVERY z a: c:> ::> (.) t:; SHOW TO WHOM, OATEANO a: ADDRESS OF DELIVERY WITH ReSTRICTED qELIVERY TOTAL POSTAGE AND FEES $ POSTMARK OR DATE 1-0o-6D \ ~....., -----------,-. ' . ~ ¢ ¢ ¢ ¢ ¢ ¢ ¢ . P09 ;6'5 50 7 0'9 RECEIPT FOR CERTIFIED MAIL NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See Reverse) SENT TO Ms. Rhonda Stem STREET AND NO. 7 High Street P.O., STATE AND ZIP CODE 1-bnessen., PA 15062 POSTAGE $ CERTIFIED FEE ¢ (/) w SPECIAL DELIVERY w ¢ .... = RESTRICTED DELIVERY ¢ ~ ~ ffi (/) w SHOW TO WHOM ANO w ¢ (.) DATE DEL VEREO .... (.) ;;: ~ ;;: = a: :;: w SHOW TO WHOM, DATE • w (/) ...... (/) ANO ADDRESS OF ~ (/) .... li: ¢ ~ DELIVER~ < w z ~ c:> (.) SHOW TO WHOM AND DATE t: w ::> = DELIVERED WITH RESTRICTED (/) z ¢ z c a: DELIVERY c ::> (.) t:; SHOW TO WHOM, OATEANO a: ADDRESS OF DELIVERY WITH ¢ \C RESTRICTED DELIVERY ,.... 0\ -TOTAL POSTAGE AND FEES $ ...: Q. POSTMARK OR DATE ~ g 00 ..., 1-J()-8"0 E ... 0 ""' VJ I' c.. - -.. • I I I ! I •• \ CJi e SENDER: Complete items I, 2, a.1d 3. i? Add your address in the ''!?,ET:JRN TQ' s~ c ' q \ ~ reverse. 1 1 ~ I. The following service is req11e~ted (check} Jel. } ~ @ Show to whom and datr aehv=red. . . . . . .. ·--<: ; O Show to whom, date, ard addr=ss of delivery. ·--¢ al 0 RESTRICTED DELIVERY Show to whom and dak! deli,ered ......... ·--¢ 0 RESTRICTED DELIVERY. Show to whom, date, a:1d address of delivery.$ __ (CONSULT POST?v'ASTER FOR FEES) 2. ARTICLE ADDRESSED TO. Mrs. Eileen St=rn ~ 7 High Street ~ M-messen, PA 15062 Z 3. ARTICLE DESCRIPTION: :D ~ REGISTERED NO. k CERl'IFIED NO. I ~ 09 5550707 ' • ·. • J t ... '· ~ ~ -J " 1 .pp,t INSU~6o/No.t • (Always ob1llin sigr11ture of addressee or agend he artK:Ie described above. · 0 Authorized agfnt 6. UNABLE TO DELIVI:R BECAUSE: L----~- . ' '· if 6791 RETURN l TO /RECEIVED _ffB 011~ Kenneth L. Baker, Esquire (I': am~ of Sender) 70 East Beau., Street· (Street or P. 0. Box) Washington, PA 15301 (City. State. and ZIP Cod~) r· ~ <n ., .. 3 .., .. ~ "' ..... .. "' e SENDER: Complete items I, 2, and J. Add your address in the "'kEtl·~,. W" space on reverse. 1. The followin~-: service is reque;ted (check one). ~ Show to whom and date cel'iver('d ......... ·--¢ 0 Show to whom, date, and address: of deliverr. ·--¢ 0 RESTRICTED DELIVER 'l' Show to whom and date ddiverd ......... ·--¢ 0 RESTRICTED DELIVERY. :. ·' • Show to whom, date, and add~ess .Jf deli9ecy .i.z .. ,!:_,· ~ ~ . . ' ' (CONSULT POSTMASTER FOR f.;,E~S.) ~ ·~ 1 \ .... ~,,1 2. ARTICLE ADDRESSED TO: I • Jeffrey Lane Stern ~~ 7 High Street ~ Monessen, PA 1 5o)62 Z 3. ARTICLE DESCRIPTION: I ' I \ J . \ ; . :lll m n m REGISTERED NO. I CERTIFIED NO. INSU~ED /NO. ~I + V7 u I.JV IV'.' 1 \ \ \ \ ' ! I 6. UNABLE TO DELIVER BECAUSE: -(:r GPO: t971-272-382 _... # 6791 UNITED STATES POSTAL SERV OFFICIAL BUSINESS SENDER INSTRUCTIONS Print your name, address, and ZIP Code in the sp • Complete items 1, 2, and 3 on the rever Attach to front of article if space permits. 0 affix to back of article. Endorse article "Return Receipt Requested" adja- cent to number. RETURN' TO Kenneth L. Baker, Esquire ~RECEIVED. (Name of Sender I 70 East Beau Street (Street or P. 0. Box) FE8 011980 Washington 1 PA 15301 ~~ ny. Stare. and ZIP Code) • ) ·• 'P09 6550707 RECEIPT FOR CERTI~s:;D MAIL NO INSURANCE COIJERAGE PROVtDED- NOT FOR INTERNATIONAL MAIL (See Reverse) SENTTO Mrs. Eileen Stern Street STREEJ A¥ff~ . P.O., ~NO ZIP COD~ essen, 'A 15062 $ pOSTAGE CERTIFIED FEE . "' SPECIAL DELIVERY w tl:! a: RESTRICTED DELIVERY 0 ... a: "' w SHOW TO WHOM AND w w .., OA TE DELIVERED t;; c.> ;: cl ;: a: ~ a: w SHOW TO WHOM. DATE, w "' t;; "' AND ADDRESS OF C> _, li: DELIVERY .... cl iii ~ z c.> 0 w SHOW TO w·~oM AND DATE ::> ii: a: DELIVERED WITH RESTRICTH "' z z C> a: DELIVERY C> ::> '-' ti SHOW TO WHOM. DATE AND a: ADDRESS OF DELIVERY WITH RESTRICTEO DELIVERY TOTAL POSTAGE AND FEES $ POSTMARK OR DATE ,_oc:,-~6 ' ·- • ' ~ i ' • • ' . . I , • f . ~ • . ' I ' . ' ~ ~ ~ ~ ~ ~ ~ ~ .. \ l l J--' ----------- P09 6550108 ----··~· RECE\P'T FOR Ci"ERTlF\ED MA\L NO INSUMNCE COIJEI\AGE PROIJIOEO- NOT AlR INTERNATIONAL MAIL (See Reverse) sEt.nTo JeffreY La.I1e stern STREET ANLl NO. 7 m.m street \ P.O., STATE AND ZiP CODE 15062 Monessen. PA. pOSTAGE~ $ \~ CERTIFIED FEE ~ SPECIAL DELIVERY .... RESTRICTED DELIVERY ~ h- ffi :z w SHOW TO WHOM AND \.c c.> OATE DELIVERED ~ c.> ;: cl ~ ffi SHOW TO WHOM. DATE. .. ~ "' ~ ~ "' li: AND ADDRESS Of _, DELIVERY ~ cl iii z '-' SHOW TO WHOM AND DATE ~ g w DELIVERED WiTH REST".iCTED ::> 1>: a: "' C> z DELIVERY z a: 8 ::> SHOW TO WHOM. OATS AND ti ADDRESS Of DELIVER'/ WITH a: RESTRICTED DELIVER'/ '>&> :; TOTAL pOSTAGE AND FEES $ -P. < pOS'TMARK OR DATE 8 co ,_~b-f() .... e 0 IJ.< IJl p.. . ) I I I ' : ~ .. .. .. I .. \ .. ' • I .. I . ·~I • 3 ~I I. $ <0 .... 00 2. ARTICLE ADDRESSED TO: Jared Kotler, c/o Hr. & Mi-3:. 650 North lth.an Avenue ~~ Rosem:mt, PA· 19010 :~.IUt:~:'l:l' ::rl m n m :;; i ~---~ -(A_I_wa_ys_ob_.r-t::.ta..:::i::..::~~gn~;..:....:.:;:::.:~~::.f ;=-;=ressee=--o_r_a!IO"l-t~)~:-~-1:-· -,;:-i ,-:;;·=-:~~-,It Cl ~ m ::rl m .c 6. UNABLE TO DELIVER BECAUSE: CLERK'~ INITIALS tf GPO: t971-2:72•382 ,I I __.. 4f 6791 -~ ._,. ~' UNITED STATES POSTAL SERV OFFICIAL BUSINESS ,~- SENDER INSTRUCTIQJIIS ~2 Print your name, address, and ZIP Code in Yl)'e space ow/. • Complete items 1, 2, and 3 on th(li:everse. . • Anach to front of article if space p'e?h,its. Otherwise affix to back of article. EndorSe article "Return Receipt Requested" adja-cent to number. 'RECEIVED RETURN' TO Ft.ti 0 4 1980 Kermeth L. Baker, Esq. (Nam~ of Sender) 70 East Beau Street (Street or P. 0. Box) Washington, PA 15301 (City. State. and ZIP Cod~) -·· .... "' ., ~ .SENDER: Complete items \, 2, ond 3. ~ Add yoUI addresa in the "RETURN TO'·' apace ·en reverse . .., "" _ l. The following service is requested (c:1eck one.) : 0 Show to whom and date delivered ............. __ ¢ .- ~ :.., ... , ..:' :Ill m -4 c :Ill z :Ill m n rn :; .-4 ::0 rn C) iii -4 rn 21 m . o z ~ :Ill m 0 )> z 0 0 m :D 0 Show to whom, date and address of ~..ivery •• -~-4 0 RESTRICTED DELIVERY ' Show to whom and date delivered ............ _¢ 0 RESTRICTED DELIVERY. Show to whom, date, and addre!s ·:>f delivery.$ __ (CONSULT POSTMASTER FOR FEE~.) 2. ARTICLE ADDRI;SSED TO: £> £-f(o r Lef.,, /11. · ;tl b lJIJ.WE,J:> IIi w 4'(' . L-ti./.v· 07f{..{.jc)_ 3. ARTICLE DESCRIPTION: REGISTERED PoJ z;;:D 7 : 1 , INSJREDNO. (Always obtain signatu"' of addressae or agent) I have received the article described abaie. SIGNA TURf (]Addressee OAuthorlzod agent \!t.:Jl,u·l ~k~L ~.-:.> . I oy::F j_LIV;; 0 1/~r;:~~\ • • ...... -..... -._..... (. .;j~r:; \' I,"(;· t-; ·ji'~./ l. o.... .. ~ 6. UNABLE TO DELIVER BECAUSE: '' CL~K'S ; .. "1NI IALS ~ m 0 ~ : *GPO : 1979-288-848 L. ______________________________ --------- . , ~-r,.,, /()..,"' 'II- UNITED STATES POSTAL SER.VI~i;:' tJ. \ OFFICIAL BUSINESS {~ SENDER INSTRUCTIONS \ (' f 'I j I Print your name, address, and ZIP Code in tho spac~ b1!0.~·-· • Complete items 1, 2, and 3 on the -revers&.· ~ ~ • Attach to front of anicla if space permits. otherwise affix to back of article. Endorse anlcla "Return Receipt Requested• adjacent to number. RETURN • PENALTY FOR PAIVA TE USE TO AVOID PAYMENT OF POST AGE, $300 ~ -U.S. MAIL _.., TO ~ Pe ttet:~~K J /(ELLER, VtJifE j)lijrtiff£ (Name of&nder) ' 7 () £ ;t-s.~r 'I} E 11 u 'RECEIVED J3.r; (Street or P.O. ~ vJ /}-,J'JtfottGTZJ'../, /1J /S.3o/ FEB 041980 (City, State, and ZIP COde) I! I ~ ~ "' :ll m ~ :ll z :ll m n m ~ :ll ~ !?l m :ll m c I. "z I C11 c: :ll m c )> z c I I I ! I ~ ~ e SENDER: Complete items I, 2, and 3. Add your address in the "RJ;TU~t."·TO" space on reverse. -·· I. The following service is requested (Cleek one). e9 Show to whom and date delivere-d ........ ·--¢ 1 D Show to whom, date, and address o~ del:very. ·--¢ D RESTRICTED DELIVERY Show to whom and date delivere:l .... ..... -¢ 0 RESTRICTED DELIVERY. ·. Show to whom, date, and address ()f delivery $ ·· ..,.,. (CONSULT POSTMASTER FOR HES) .-. 2. ARTICLE ADDRESSED TO: '*·t Everett Gerald Kotler · 616 Dawes Highway ·.-:...· .-~. Porrpton Lakes, NJ 0744-L. .?;·· 3. ARTICLE DESCRIPTION: ., REGISTERED NO. I CERTIFIED NO. I INSURED NO. P09 6550706 I (Always obtain signature of addressee or agentl I have received the article described. abovr.. r\"A WRE 0 Add'"W' 0 Author.zed agent 4. /DATE ~F DELIVERY POSTMARK 5. ADDRESS (Complete only if requested• 6' UNABLE TO DELIVER BECAUSE: CLERK'S INITIALS . -tl GFO: 1978•Z7Z-U2 I -~~ ~.t.: ·J(: l~ ~-,------- 11 6791 UNITED STATES POSTAL SERVICE OFFICIAL BUSINESS SENDER INSTRUCTIONS Print your name, address, and ZIP Code in the space below. Complete items 1, 2, and 3 on the reverse. Attach to front of article if space permits. Otherwise affix to back of article. Endorse article "Return Receipt Requested" adja- cent to number. RETURN I TO PENALTY FOR PRIVATE USE TO AVOID PAYMENT OF POSTAGE, $300 Kermeth L. Baker, Esquire (Name of Sender) ~ECEtvED 70 East Beau Street (Street or P. 0. Box) rE& 0.1 1900 Washington, PA 15301 (City. State. and ZIP Code) } I ,I " • ' ' f ----~------ P09 64 22022 RECEIPT FOR CE NO INSURANCE COVE NOT FOR INTERNA (See Reve RTIFIED MAIL RAGE PROVIDED- TIONAL MAIL rse) . SENT TO Jared Kotler STREET AND NO. ,. 65.Q_Nor_th I than •Avenue ~9010 P.O., STATE AND ZIPCOOE Rosenxmt PA POSTAGE (/) w w ... c:<: 0 ... c:<: w ... (/) 4 ::;: ... (/) 0 Q. !:i ::::> (/) z 0 c.> CERTIFIED FEE (/) w c.> ;;; c:<: w (/) -' 4 z 0 ii: 0 SPECIAL DELIVERY RESTRICTED DELIV ERY w SHOWTOWHJMA NO ~ DATE DELIVERED ~ r-:;SH-:::O=WTO_W_H_O_MD li: AND ADDRESS OF ATE, -DELIVERY DDATE STRICTEC ~!"<;==-:=,..,..--SHOW TO WHOM AN "" DELIVERED WITH RE ~ DELIVERY TEAND RYWITH ~ lc.sH""ow"'"To;-;;w""'H""'OM~oA c:<: ADDRESS OF OELIVE RY ~ t==:--L-'--R.:_ES:._T:._RIC~T=ED:..:D::EL::_:IV:_:::E ..: TOTAL POSTAGE AND FEES 0. < g 00 "" E ... POSTMARK OR DATE $ $ ~ ~ ~ ~ ~ ~ ~ ' I ' I t i I ~ ; 0 II. Vl 0. --~---) ,.:.> ' J' ----------~~~ : P09 6550706 i I I ;> _s RECEIPT FOR CERTIFIED MA'IL NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See Reverse) ~ SENTTO Everett Gerald Kotler I ------! STREET AND NO. P.O~~~TE~~~O~glM~ ,, I Pompton Lakes , NJ 07442 r POSTAGE $ CERTIFIED FEE ~ (/) w SPECIAL DELIVERY ~ w ... REST"'ICTED DELIVERY r--1 c:<: ~ 0 r-· ~ ... ! I' c:<: (/) w SHOW TO WHOM ANO w w c.> O~TE DELIVERED ~ \!) ... c.> ;;; (/) ;;; 4 c:<: ::;: c:<: w S~OWTOWHOM, OATE, w (/) '~ ... (/) A ~0 ADDRESS OF (/) -' li: ~ ' 0 D:LIVERY Q. 4 iil z -!:i 0 c.> SHOW TO WHOM AND OATE w ::::> ii: c:<: DELIVERED WITH RESTRICTED (/) z ~ z 0 c:<: DELIVERY 0 ::::> c.> SHOW TO WHOM, DATE ANO I ~ I ·c:<: ADDRESS OF DELIVERY WITH ~ -D 1£STRICTED DELIVERY r-a. I -TOTAL POSTAGE AND FEES s I ..: 0. POSTMARK OR DATE ' < I g I 00 '~3D-tSD I "" I \ E 0 I II. I Vl I 0. ~-----~ ------------- t"'" --. I \ .:. I I I I I , ~-: ~-.-:::: Complete items I, 2, and 3. -=o, Add your address ir the "RE11Jf.N TO" space on reverse. t · "'""'~-. :• ., 0 3 w . = jl. The follow in,~:: service is requested 1 check one f liJ Show to whom and date delivered ......... ·--¢ · $ ~ "' 0 Show to whom, date, and addre~s of delivery.·--¢ 0 RESTRICTED DELIVERY .; . Show to whom and date delivered ...... ! .. ' .. :....!.....'¢·. 0 RESTRICTED DELIVERY. ~ j { 1 J ! Show to whom, date, and address of,deliv.ery. $_: _\ \ (CONSULT POSTMASTER fOR FE~S;. i i .. i. I •·.. t i 2. ARTICLE ADDRESSED TO: ' l if.) I }t j ·oe1 Kotler, c/o 1'Jr. & Hrs. Grubet :a h r:o ]\1 1, r , " ·, m l:J _,ort! .. _.tl1811 .l"Nenue § .. ,Dserrortt, ,.PA 19010 .. Z 3. ARTIC.LE DESCRIPTION: 1 1 ' \ \ · ~ ••coSTio•o No. b mniow No 1 oNsu••o'N;,1 ~ .• i t. i '\ ~ oo h~?2n~1 t -1 . _./ \._; , \IC-••-I' • • (Always ob1ain sijJnatura of addrassae or agentf ': I 6. UNABLE TO DELIVER BECAUSE: CLERK'S INITIALS * GFO: 1978•272•382 ··l .I , . ~ r , I _j r J. 41 6791 UNITED STATES POSTAL OFFICIAL BUSINESS SENDER INSTRUCT! Print your name, address, and ZIP Code i1 Complete items 1, 2, and 3 on t Attach to front of article if space·p, affix to back of article. Endorse article "Return Receipt l;lequesred~adj cent to number. 'RECEIVED RETURN l TO FEB 04 t980 I Baker, Esq T(enner_b ' r Sender) I (Name o 70 East Beau Street (Street or 1'. 0. Box) Waslrington. PA 15301 (City. Stare. and ZIP Cock) ¥ ; ~ -n ~ ..... 00 ~ "' ... 00 :II m ~ c: :II z :II m n m ~ :II m Cl ~ m :II m !=' z en .c: :II m c ~-e SENDER: Complete items I, 2, and 3. Add your address in the '"RETURJ'I TO-;pace on reverse. •-;J l.- I. The following service is requested'(ch~c.k one). [1g Show to whom and date delivere •.... _ .... ·--¢ O Show to whom, date, and address )f deli•ery. ·--¢ 0 RESTRICTED DELIVERY Show to whom and date delivered._ .. ." .... ·--¢ 0 RESTRICTED DELIVERY. Show to whom, date, and address of .deli-~ery. $ __ (CONSULT POSTMASTER FOJ; FEES) 2. ARTICLE ADDRESSED TO: 0 Jody Kotler, c/o :t1r. t<. Mr's. Grube 650 North Ithan Avenue Rosem:mt, PA 19010~ 3. ARTICLE DESCRIPTION: REGISTERED NO. I CERTIFIED NO. I INSURED NO. · . P09 6422020 ~-- I (Always obtain signature of addressee M iil!l8nt) i I have rec 'ved the article described abo~t. SIGNATUR OA ressee. 0 Authorized agent /,ii."~f R. ~ _,{-t .. ~·, ~~ \ DA E 0 D I ~frY-2 198(M,= ~~~~TMARK i I . ~ J I 5. ADDRESS (Complete only it requested• '\~;; .· \ '-,~b "'-l.. ._:'? 6. UNABLE TO DELIVER BECAUSE: CLERK'~. INITIALS -(;(liFO: 1978-272-~82 ~~ # 6791 UNITED STATES POSTAL SERVI OFFICIAL BUSINESS SENDER INSTRUCTIONS ~c .- Print your name, address, and ZIP Code in the space b~w./ • Complete items 1, 2, and 3 on the reverse. •. • Attach to front of anicle if space permits. Otherwise • - affix to back of anicle. Endorse anicle "Return Receipt Requested" adja· cent to number. RETURN l TO Kenneth L. Baker. Esq. (Name of Sender) ~RECEIVED 70 F..<'l!=:t" "RP::111 St-rPPt- (Street or P. 0. Box) FEB 04 1000 ~rJashin2:t,..,..... PA 15301 (City. St:ile'. and ZIP Code) ·\ .. 1 f I j ' 1 .. . ! ~ RECEIPT FOR CERTIFIED MAIL NO INSURANCE CO'VERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See Reverse) SENTTO Joel Kotler S~~ AND NOfu. than .A o)U Nor I ~enue P.O., STATE AND ZIP C..QQE ROsem:mt, .t'A POSTAGE "' w CERTIFIED FE!: SPECIAL DELIVERY 19010 $ w .... = RESTRICTED DELIVERY ~ ..: ·:n w SHOW TO WHOM AND ¢ ¢ ¢ ¢ ~ ~ <.> DATE DELIVERED Cl) > > l-:c::::-:c::-:::-:-c:-:::-:-:-::-::::--+-----j ~ ffi * SHOW~OWHOM, DATE. li; ~ ~ ~~~~~~ESS OF ~ < w !::; ~ frl 1--;;;SH"'O;;;W-:;:;TO:;-:W;:;:H;nO;-;-M "AN:;;;D:;:;DA"T'<E +-----j ::1 ji; = DELIVERED WITH RESTRICTED ~ c ~ 1--;o;DE-;;;l;;;IVE:;;R:;-:Y =...-;:=-;;:;;:rl-----j 8 ~ SHOW TO WHOM. DATE AND ..: ADDRESS OF DELIVERY WITH ¢ ¢ ¢ RESTRICTED DELIVERY ~ ~~-L~--------------+-------~ ~ TOTAL POSTAGE AND FEES $ ~ l-p=o'"'s"'T""M7AR=K,.-O=R""'D=-A:-::T=E------L-------j 8 00 M E & Cll c. l-0o-8'c -Po9 _s42"2o20l RECEIPT FOR CERTIFIED MAIL i NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See Reverse) SENT TO Jody Kotler ~-STREET AND NO. th A 650 Korth I an :venue P.O., STATEANDZIPCODE Rosem:mt, PA 19010 POSTAGE $ I l I I I I I CERTIFIED FEE ¢ I .,t-..---------t-------1 ~ SP.::CIAL DELIVERY ¢ ~ RESTRICTED DELIVERY ¢ ~ ..: "' w SHOWTOWHOMAND ~ ~ c.> DATE DELIVERED I Cl) > > ~ ffi ffi 1--:-sH"""o--w-=-To=-w:c:-H:::-OM--."""D--AT:::-E.--t-------1 I ¢ ..,_ en en AND ADDRESS OF "' ..... ~ ¢ !'2 ct w DELIVERY !::; ~ frli--;:;SH-;;;O;;;W-:;:;TO:;-:W;;:H;;;:O;-;-M "AN:;;;D:;:;DA"T7E -t-------1 ::J t '"' DELIVERED WITH RESTRICTED ~ o ~ DELIVERY ¢ 0 ::~~~~~~~~~---_, <.> t:; SHOW TO WHOM. DATE AND ..: ADDRESS OF DELIVERY WITH RESTRICTED DELIVERY ¢ \0 ~ 1-T-O~T-A-LLPO-S~T-AG_E_A_N_D_F_E_E_S ____ -t$------~ ~ I-;P;;;O'-S'"'T"M7A"'RK;-;O;-.R~D"'Ao;T:;::E-------'--------j 8 00 M E 0 IJ. Cll c. '---·---------------------'------L---------------.... · ,. ~ e SENDER: Conplete items I, 2, and 3. ci' Add your address in t}"c "REJl'~ TO" space on 3 l------------~~~ve~rse~-----------------------------·l w "' I. Tf:e follow in.~ service is requested (check one). "' .... "' ~ Show to .vhom and date delivered ......... ·--¢ 0 Show to \>'hom, date, and address of delivery.·--¢ 0 RESTRICTED DELIVERY Show to whom and date delivered. 0 RESTRICTED DELIVERY. ·-¢ Show to whom, date, and address of delivery.$ __ (CONSl"LT POSTMASTER FOR FEES) \,.... . 2. ARTICLE ADDRESSED TO: Mr. & l,~rs. Stanley Gruber :o 6~0 North Ithan Avenue ., ~1 ___ Rc __ s_e_no_t_lt~,~PP._., ___ l_9_0_1_0 ________ ~-• 2 3. ARTICLE DESCRIPTION: REGISTERED NO. I CERTIFIED NO. I . P09 6550711_ INSURED NO . Authorized agent 6. UNABLE TO DELIVER BECAUSE: fF 6791 • U. -: ... ! ..... .:· SENDER INSTRUCTIONS Print your name, address, and ZIP Code in the space belo~· Complete items 1, 2, and 3 on the reverse. Attach to front of article if space permits,. Otherwise affix to back of article. Endorse article "Return Receipt Requested" adja- cent to number. RETURN I TO Kenneth L. Baker. Esauire (Name of Sender) RECEIVED 70 East Beau Street (Street or P. 0. Box) FEB 0 41980 Hashlngton, PA 15301 (City. Stare. and ZIP CuM) " r CJl e SENDER: Complete items I, 2, and 3. .., 0 Add your addross in the "RETURN TO" space on ~J-----------~re~v~erse~·-------~~--~=,~-------------l ~ 1. The following service ts requested (check one). [i] Show to whom and date delivered ......... ·--¢ "' .... .. O Show to whom, date, and•address of delivery.·--¢ 0 RESTRICTED DELIVERY Show to whom and date delivered ........ ·--¢ 0 RESTRICTED DELIVERY. Show to whom, date, and address of delivery $ __ (CONSliLT POSTMASTER FOR FEES) 2. ARTICLE ADDRESSED TO: :t--tr. Darren I<:Otler ;:: 6lq .EJawes Highway ~ Pomnton la.'k.e:s, NJ. ··0741~2 ~·---~~~~~~==~~~-~~--~~~~--------·· Z 3. ARTICLE DESCRIPTION: ~ INSURED NO. ~ REGISTERED NO. I CERrtFIED NO. I ~~----~· ~P_0~9_6_4_2_20~1~9~~~---------• :11 1 (Aii.vays obU!in signoture of addressee or agentl m G) I have recei\ted the arti:le described above::",; ~ 0 0 m 1\SIGNATUR~ ··.. Addressee . ) . Authorized"agent ~ _-•r'. c.:;! .~.A ~ 4 ;' ~ ~~..1£/~ t \ O"LXY~ i/D?::~IV~p-(J ly~~~~ )> 5. ADDRESS (~omplete on.y it reqL{estJ,d) < )f' ~ ~ ~\ ~ ;'c· ~~~·~~J ~ ~-\~\ '! /'•l, ~ ~ /' ~ ..___. \' ~ 6. UNABLE TO ·DELIVER BECAUSE: 0 ~; 3: f ~ : "CLERK'S INITIALS RETURN I TO .RECEIVED FEB 0 41980 -- PENALTY FOR PRIVATE USE TO AVOID PAYMENT OF POSTAGE, $300 r~.., ------.... i_--u:s.me:L ®-f.- ·1 Kenneth L. Baker, Esquire (Name of Sender) 70 East Beau Street (Street or P. 0. Box) Hashington, PA 15301 (City. State. and ZIP Code) I I I I I i I .. ~~.------,-p~ 6550711 .. ... "' ·P09 6422019 RECEIPT FOI\' CERTIFIED MAIL RECEIPT FOR CERTIFIED MAIL NO INSURANCE COVERAGE PROVIDED-'. NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL ~· NOT FOR INTERNATIONAL MAIL (See Reverse) (See Reverse) SENTTO SENTTO Mr. & Mrs. Stanley Grube ! I Mr. Darren Kotler STREET AND NO. II STgi'% AND NO. 650 North Ithan Avenue Dawes Higrnvay PO STATEANDZIPCODE 19010 P.~,STATEANDZ~E ·ROsemmt, PA . . omntan es, NJ 07442 POSTAGE -$ POSTAGE $ CERTIFIED FEE c CERTIFIED FEE c r-l (I) SPECIAL DELIVERY c I r-l (I) SPECIAL DELIVERY w w w c 0\ w 0\ .... RESTRICTED DELIVERY c 'I .... RESTRICTED DELIVERY ('. "" ('. a: c \0 c:> \0 c:> .... .... SHOW TO WHOM AND c SHOW TO WHOM AND "" (I) w "" "' w c .. w w c.> DATE DELIVERED .. w w u DATE DELIVERED ,_ c.> ~ ,_ c.> ;; ~ "' ;; ;; (I) ;; "" < a: < "" w SHOW TO WHOM, DATE, ::e a: w SHOW TO WHOM, DATE, ::e w (I) w "' ,_ (I) AND ADDRESS OF c ,_ (I) AND ADDRESS OF (I) li: (I) ...J li: c ~ ...J DELIVERY ~ < DELIVERY < w w z z c.> c.> SHOW TO WHOM ANOOATE !:::; c:> SHOW TO WHOM AND DATE !:::; c:> w w iE "" DELIVERED WITH RESTRICTEO c ::> iE a: DELIVERED WITH RESTRICTE ::> (I) ¢ (I) c:> z DELIVERY z ·c z DELIVERY z "" "" c:> ::> SHOW TO WHOM, DATE AND c:> ::> c.> tu c.> tu SHOW TO WHOM, DP.TE AND ADDRESS OF DELIVERY WITH ¢ ADDRESS OF DELIVE~Y WITH a: a: c \0 RESTRICTED DELIVERY \0 RESTRICTED DELIVERY .... .... ~ ~ TOTAL POSTAGE AND FEES $ TOTAL POSTAGE AND FEES $ ~ ..: ..: c. POSTMARK OR DATE c. POSTMARK OR DATE < < > 8 8 00 1-3c-<fa 00 .., .., \-Jo-86 I E E ... 0 0 t:I.. t:I.. Vl ! Vl c. c. --· -~-~ ---· I • <:::s. .. ) "' ; . . ~ '·. ( . ' ; . . -. -· + • . · ... ~ . ,,J> I <{ ' . . \ .. ' . l ~ 1' ~ ... ':" ' r ·- ~ ' , .. -. . ' . . . . . ----o w ~s s--~-w -9 ()l .., c 3 .., co : ; ' : "' ... co :li "'" c :li z :li m C1 rr. ~· :z: .... c: U> -4 m ~ m .o z "' c ~ m 0 )> e SENDER: Complete items I,~. and 3. Add your address in tt.e "RETURN TO" space on reverse. ' I. The following service is requested (check ore). g) Show to whom and dare delivered .... .. ·····--· 0 Show to whom, date, a 1d address of del iivery .. __ q 0 RESTRICTED DELI\"ERY Show to whom and da:e deli·•ered ......... ·--¢ 0 RESTRICTED DELIVERY. Show to whom, date, aad add ·ess of deli•ery. $ __ (CONSliLT POSTMASTER. FOR FEES) 2. ARTICLE ADDRESSED TO: Equibank, N.A., Attn: Susan Stout Oliver Plaza Pittsburgh, PA 15222 3. ARTICLE DESCRIPTION: REGISTERED NO. I CERTIFIED NO. I INSURED NO. · P09 6550705 I (Always obtain signatur!l of ad<huee or agent) I have received the article described above-. SIGNATURE 0 Addressef QI(Authorized agent DATE OF DELIVERY JAN 31 1980 '- 5. ADDRESS (Complete only il raquette ' .: 6. UNABLE TO DELIVER BECAUSE: " '{:( GPO: I 971-272-JIZ _,.. __ & 'eeae&e57'..m...&iiiiiO.·i.F.1· ~-..........__, if 6791 UNITED STATES POSTAL SERVICE ' OFFICIAL BUSINESS SENDER INSTRUCTIONS Print your name, address. and ZIP Code in the space below. Complete items .1, 2, and 3 on the reverse. • Attach to front of article if space permits. Otherwise affix to back of article. Endorse article "Return Receipt Requested" adja-cent to number. RETURN l TO PENALTY FOR PRIVATE USE TO AVOID PAYMENT OF POSTAGE. $300 ~ U.iiiiS.iiiiMAiiiiL ® 1 ' Kenneth L. Baker, Esquire ·(Name of Sender) 70 East Beau Street fBECEIVED (Street or P. 0. Box) Washington, PA fEB 0 1 ~~AJ 15301 (City. Stare. and ZIP Code) ~ l ;;' Add your address in the "R3TURN TO" space on ;Jl'le SENDER: Complete items I,~. and 3. 3 reverse. ~ 1 w l :; I. The following ser\'ice is re~uested (check one). ~ ~ Show to whom and date delivered. . . . . ... ·--¢ ; O Show to whom, date, a,d addcess of delirvery. ·--<1 al 0 RESTRICTED DELIVERY Show to whom and date deli•ered ......... ·--<t 0 RESTRICTED DELI\"ERY. Show to whom, date, and add~ess of delivery.$-- (CONSULT POSTMASTER FOR FEES) 2. ARTICLE ADDRESSED TO: Frank C. Honey, Esq. :u I Law & Finance Bldg. ~ Canonsburg, PA 15317 :u I Z 3. ARTICLE DESCRIPTION: INSURED NO. ~I REGISTERED NO.I CERTIFIED NO. I ~ . P09 6550704 ~ . ... . . . . . . . ' ........ -........ l 6. UNABLE TO DELIVER BEC.AUSE: . :.t:< ¥;~· ,.-. ...--.2" I t ;-'t} .. ...:: .J .L.:.._~-~ t/:6791 RETURN TO 'i\Wt.N~O, ... ft~ '2,\980 D ~ I I ' I I i I I I I I (Name cer, Esquire I ' of Sender) ·I I Kenneth L. Ba1 I 70 East Beau Street I >r P. 0. Box) I I (Street o {\ 15301 I l . and ZIP Code) I Washington, PA (City. State j ' ., I \ l ' RECEIPT FOR CERTIFIED MAIL NO INSURANCE COVE'~AGE PROVIDED- NOT FOR INTERN~TION!AL MAIL (See Reverse) SENT TO Frank C. Ronev, Esq. STREET AND NO. law & F:inance Bldg. P.O., STATE AND ZIP CODE PA 15317 Canonsburg POSTAGE $ CERTIFIED FEE ¢ en SPECIAL DELIVERY ¢ w w ¢ ... RESTRICTED DELIVERY ria: 0\~ SHOW TO WHOM AND ¢ r---ffi en w DATE DELIVERED \() w u ~ u > > a: SHOW TO WHOM. DATE. ~ :;: a: w w en ¢ ,_. en AND ADDRESS OF en ..... 1>: DELIVERY ~ cs: w z u SHOW TO WHOM AND DATE ~ 0 w ¢ ~ ~ a: DELIVERED WITH RESTRICTED en 0 z DELIVERY z a: 0 ~ SHOW TO WHOM. DATE AND u t:; ADDRESS OF DELIVERY WITH ¢ a: .RESTRICTED DELIVERY -o ..... a-TOTAL POSTAGE AND FEES $ -..: POSTMARK OR DATE 0. < 8 00 \ _ Jo-~o ..... E ... 0 tJ. VJ 0.. • .. • . I . • . . I l ~ . .. ~ . • I ) . .. ' ' . • . • "'' '· ~ . . -. .. ------------------. '. P09 6550705 RECEIPT FOR dRTtf1ED MAIL NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See Reverse) SENTTO J. ~~bank.,_N.._A.._,_At1n_:_S~an sTR eT AND No. Stout -=Oliv.:er_P.laza P.O., STATEANDZIPCODE rl Pittsburgh PA 15222 0\ POSTAGE $ r--- \() CERTIFIED F::E ¢ .. ~ en SPECIAL DELIVERY ¢ w w ... RESTRICTED DELIVERY ¢ a: 0 ... a: en w SHOW TO WHOM AND ¢ w w u DATE DELIVERED ,_ u > en > cs: a: :;: a: w SHOW TO WHOM, DATE. w en ,_ en AND ADDRESS OF ¢ en ..... 1>: DELIVERY 0 .... cs: w ~ z u SHOW TO WHOM AND DATE 0 w ~ ii: a: DELIVERED WITH RESTRICTH ¢ en 0 z DELIVERY z a: 0 ~ SHOW TO WHOM. DATE AND u t:; a: ADDRESS OF DELIVERY WITH ¢ -o RESTRICTED DELIVERY ..... a-TOTAL POSTAGE AND FEES $ - l5. POSTMARK OR DATE < 8 00 \-J ()-<i? () ..... E 0 tJ. VJ 0.. .·i.. ... . .. ... \ .. _..,......._';_, . •• . ..rl . ·' ·""' .... \, .. • . ~~ • \} . b •l , . ... (. •, ----· - ' .. . ~ . \ } c.. e> :'EI o-~~ :-....- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA IN l-ili: .. c.o (:;::) ::r'" -c :,;J;I r""-) ~ ~ -_ ... -· - "" c.T1 TRUST UNDER THE WILL OF FRANK F. KOTLER, DECEASED NO. 6:3-b~-1145 0 R D F. R ';;-' PI c>;J -Cfl -i rn :0 fT1 0 .. Peacock, Keller, Yohe, Day & Ecker 70 Ea~t Beau ~treet Washington, PA 15301 /45=~~3-,8 I IN RE: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPK~NS' COURT DIVISION TRUST UNDER THE WILL OF FRANK F. KOTLER, DECEASED 0 R DE R § § § § § § § No. 63-69-1145 .. AND NOW, this ~ ~ day of April, 1980, upon consid- eration of the Petition of Roselyn Kotler Cooper to appoint sub- stitute trustees under Section 7101 of the Probate, Estates and Fiduciaries Code, and after hearing and careful consideration, . it is hereby ORDERED, ADJUDGED and DECREED that Everett Gerald Kotler is appointed substitute co~trustee without bond, that Equibank, N.A. is hereby ordered to file an account and make dis- tribution to the new trustee, and that at the death of Roselyn Kotler Cooper that Eileen Stern shall be appointed as substitute co-trustee in the place of Roselyn Kotler Cooper. BY THE COURT '~) ' . . .;;';. ·'" .... ;. t\ i i \ (I • IN THE COURT OF COl:1HON PLEAS OF WASHINGTON COUNTY, PENNSYLVANTA IN RF.: TRUST UNDER THE WILL OF FRANK F. KOTLER, DECEASED No. 61-nq-1145 0 R DE R :.:.: ~•·',"'p,;,."' ........ -•. ..._. ... ,. :::. 1:1. ' •• -· ·-·-· ""' ..... ,.;;,,' ' ,~.· ;:. I' i'l'n\' : • .; ..; • tit t P.d B2 Hdij G1~ ~3J:SIJ;;j ~~ ~~ t". ~ "'\ ' \,. ~ \ u Peacock, Keller, Yohe, Day & Ecker 70 East Beau Street Washington, PA 15301 LJ~,;ft3-r!_ / ' IN RE: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA OR~HANS' COURT DIVISION TRUST UNDER THE HILL OF F3ANK F. KOTLER, DECEASED 0 R D E R § § § § § § § No. 63-69-1145 AND NQ\t.J, this A ~ day of April, 1980, Frank C. Roney, Esquire, having been appointed guardian ad litem for the minors' interest concerning a petition of Roselyn Kotler Cooper I • to appolnt a substitute co-trustee and Mr. Roney having appeared and attended a hearing concerning said matter, it is hereby ORDERED, ADJLDGED and DECREED that the amount of Three Hundred and no/100 ($300) Dollars shall be paid by the trustees to Frank C. Roney, Esquire for the services provided as a result of his appointment by this Court. BY THE COURT ,• ... ~ "· i . <......__,.._ I • IN THE COURT OF C C}ft10N PLEAS Of t~.ASHINGTON COUNTY.1 PENNA, ORPHANS' COURT DIVISION No. 63-69-11!1-5 IN F.E: ESTATE OF FRANK F. KOTLER, DECEASED. P E T I T I C N ... •:o c::J Cll·· c.... r.: ~ :-:r rr~ C'J _, ("; r._ 0 ~.:;) ... u l"'- ~-) .. ,:1 l.O ~- lo ti) --4 = rn -:A:~ m u:l a ~ 1> -..1 LAW 0FFICESt/ PEACOCK, KELLER, YOHE, DAY & ECKER EAST BEAU BUILDING 70 EAST BEAU STREET WASHINGTON, PA. 15301 /3S:c;?~- " ·. IN RE: IN THE COURT OF COMMON PLEAS OF \>JASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FRANK F. KOTLER, DECEASED § § § § § § § P:STITION No. 63-69-1145 AND NOTtJ, comes Roselyn Kotler Cooper, Executrix of the Estate of Frank F. Kotler, Deceased, by her attorneys, Peacock, Keller, Yohe, Day & Ecker by Kenneth L. Baker, Esquire and does petition Your Honorable Court as follows: 1. Frank F. Kotler died on October 17, 1969 survived by his wife, Roselyn Kotler, a ·son, Dr. Everett Gerald Kotler and a daughter, Elaine Stern. A copy of the Will is attached as Exhibit "A". 2. Letters Testamentary were granted to Roselyn Kotler on October 28, 1969 by the Register of \.-Jills of Washington County. 3. During the administration of the estate an inven- tory was filed showing certain property in Connellsville, Fayette County, Pennsylvania being described as being part. of ' I ! ·. Lot Nos. 100 and 108 in the original plan of Connellsville, Fayette County, Pennsylvania being at the corner of North Pitts- burgh Street and Orchard Alley. A copy of the inventory is attached hereto as Exhibit "B" and incor"'Jorated by reference herein. 4. On ~arch 15, 1971 The Honorable P. V. Marino signed an Adjudication and Decree which included the distribution of the afore described real estate in Connellsville, Fayette County, Pennsylvania to Roselyn Kotler, widow for life under the terms of the Hill of Frank F. Kotler, deceased. A copy of the Adjudi- cation and Decree is attached hereto as Exhibit "C" and incor- porated by reference herein. 5. The \.<Jill of Frank F. Kotler, deceased provided that the real estate would be held by his rtJidow for life, the proceeds if sold to placed in a trust to be administered by Equibank, NA and Roselyn Kotler as co-trustees. Everett Gerald Kotler, has since been appointed sub-stitute trustee for said trust. 6. Roselyn Kotler, now Roselyn Kotler Cooper has executed an agreement of sale with the Connellsville Printing Company, a Pennsylvania corporation, at 121 West Apple Street, Connellsville, Pennsylvania for the purchase of the Connellsvile property. Upon execution of said agreement it was discovered .,-2- that the legal description contained in the inventory and the Adjudication and Decree of the Estate of Frank F. Kotler is not correct but describes another parcel of land which was not owned by Frank F. Kotler at the time of h±s death. 7. The Pennsylvania inheritance tax value, the federal estate tax value and the administration of the estate all involve a piece of property located at the corner of Meadow Lane and Apple Street in the City of Connellsville, Fayette County, a complete description being attached hereto as Exhibit "D" and incorporated by reference herein. 8. Your petitioner do·es therefore request that Your Honorable Court correct the Adjudication and Decree of March 15, 1971 and the Inventory filed in the Estate of Frank F. Kotler to reflect the proper legal description of the property owned by the Estate and distributed to Roselyn Kotler for life under the terms of the Will of Frank F. Kotler by changing said description to read as set forth in. Exhibit "D". It is further requested that the Court sign a supplemental Adjudication and Decree re- flecting this correction and that the Court authorize the recording of a corrected Certification of Real Estate in the Recorder 1s Office of Fayette County, Pennsylvania. 9. Notice of this petition to correct the description of the aforesaid property has been sent to the Pennsylvania .,-3- .. •. Inheritance Tax Office and a request for an administrative correction in respect thereto has been made. WHEREFORE, your petitioner does hereby request that Your Honorable Court amend the inventory filed by her as Executrix and the Adjudication and Decree dated March 15, 1971 to reflect the correct description of the property in the City of Connellsville, Fayette County, Pennsylvania as reflected on Exhibit "D". PEACOCK, KELLER, YORE, DAY & ECKER BY,KM1~re I COMMOM;J.EALTH OF PEN!'lSYLVANIA § § SS; COUNTY OF WASHINGTON § I Before me, the undersigned authority 1 personally appear~ ed ROSELYN KOTLER COOPER, vlho, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Petition are tr.ue and correct tO the best of her knowledge, information and belief, Sworn to and subscribed before me this 6th day of June 1980. CJrL[;)p~ Mary Jane Smith, Notary Public Washington,, Washington County. Pa. lvi't Commission . &pires February 14, 1981; , .L;L , .. ·' •' OF FHANK F. KOTLEH I, FRANK F. KOTLER, a· resident of the Borough of California, Washington County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking any and ·all Wills by me heretofore made. ITEM I. I direct that all my just debts an::! funeral expenses be paid as soon after my decease as may be found convenient • . ITEM II. I hereby' give, devise and bequeath to my wife, Roselyn Kotler, all . of the real estate of which I may die .seized, for lifeo. I do further hereby authorize and empower niy said wife to make,· execute and deliver good and suffic,ient deed or deeds for any part or all of the real estate which I have devised. to her for life, and do IJ.Ot require the !JUrchasers thereof to look to the ap!Jlir.~tion of the !Jllrch~RP. nr consideration money. In the event ·of a sale of all or any part of the same the net proceeds thereof, after paying the expenses of the said sale, shall be deposited in the trust created under the terms of Item IV hereof, and shall be subject to all the terms, covenants and conditions and all of the rights and privileges accorded in said trust as set forth therein. Upon the death of my said wife, or in the event she should predecease me, I hereby give, devise and bequeath all of the real estate of which I may die seized to my two children, Dr. Everett Gerald K·otler and Mrs. Eileen Stern, share and share alike, for life.· When the first of II1Y said_ children shall die, I give, devise and bequeath the one-half interest which he or she had for life to his or her children for the life of my surviving child. Upon the death of both of my children, I give, dev1se and bequeath all of the real estate of which .I may die seized to my surviving grandchildren per capita. ITEM III. If my wife, Roselyn Kotler, shall survive me, I give, devise and bequeath to her absolutely, an amount whi.ch ~hall equal one-half of the following: All a ~ ./; . "") --. --_.,-...... __ _ --.· . ,tf .. · •· i:-Jl:3Jj;./ -··-·:lc-2":3·· -.·. / -/d r-e.· .,. , ( EXHIBIT "A" .• I • .· of the property, both -rt·al ;tnd 1wr:;<nt:d and all life insurance which shall belong to n1c or be subject to.my dispo:;;d at the time of my death or vvhich shall be payable at ~he . . . time of my death lt!SS tiH· a~~~:regate cl1argcable to. p:dncipal of funeral expenses, administt•ation expenses, ciairns a~:ainst my esl:-tte{bdore lnht!ritancc and Estate TaxL's, State and Federal) and aU indebtedness again:;t or payable from such property, such legacy to be reduced, however~ by an am<nrnt 1·qu:il to one-half of the aggregate of the following interests in property (but as t11 :1,1 ~· ~twll intct·;~st only to the extent to which it is included in determining the valuv of rny gr·oss cslaic in the Federal Estu.te Tax proceeding in my estate): (a) Any interest transferrL'd by me to her at any time; · (b) Any interest at my death held by her and by me (or oy us and any other person) in joint ownership ·or with the right of survivorship. or as tenants by the enurety or in auy vLllt::l ,.. . . . . r .· -l.VJ. llJ Vl. \...\.1 .-.-···-____ ~.-.;..., ,,;4-1--. .,..; rrl--.t nf crJ rvivorshl·p· v-.,.~-........... r-: ··--""---·o .···· ~~-~ ' (c) Such interest as may consist of. proceeds of. insurance on my life receivable by her; _.:. It is my intention to obtain the maximum marital deduction allowable to my . estate under the provisions of the Internal Revenue Code of 1954, Section 2056, and of any amendments thereto ot modifications thereof or future similar provisions, and the provisions· ~f this, my Will, shall be construed so as to give full effect to my said intention. I direct that such of my assets as are classified as "deductible11 under said statute, and the Regulations thereof or any future statute or regulations thereof, as hereinbefore referred to. as the same may provide at my death, shall be first exhausted before resort is ha,d to 11 non -deductible11 assets as 1herein -defined. ITEM IV~ I hereby give, devise and bequeath all of the rest, residue and remainder of the estate of which· I may die seized, whether the sam·e be real, ·personal or mixed, to my wife, Roselyn Kotl~r and Mellon National B~mk and Trust Company, in trust for the following uses and pUrposes: (1) To pay the net income, after paying all expenses incident to the man<igement of the trust to my said wife, Roselyn Kotler, for and during the term of her natural life, i~ quarter annUal installments orf?<~r~e~tly& .r .. h/,.t "r1~ ________ ·_ . V . 7£-z;?,~tc'ff(~/,;/Jt{:;-V . . - '-... .· should so desire. (2) To pay to my said wife, Hoselyn Kotler, any portion or the principal of said trust in the event th.e corporate trustee believe~ the same is necessary for lH·r· comfort; maintenance and !:iUpport, in order that she may live in the m~UIIH:1· to which she has become accustomed; provided, however, that she shall use her individual fund::; for such purposes so long as they may be available. · (3) Upon the death of rny said wife 01~ in the event she should predecease me~ I direct the surviving trustee to pay lilt: income froi11 said trust to my two children, Dr. Everett Gerald Kotler and Eileen Slc.t'Ft, share and sh::~.rc alike~ in quarter annual installments. (4) Upon the death of one of my said children, I direct that his or her share of the income be paid to his or her children, share and share aliKe. (5) After the death of both of my said children,"' I direct that the in- c01ue irum the trust oe pa1d to mv e-randchildreri ~er c;a!Jita fo:r ~ !JP.riorl of fivP y~=>8 rC: at which time I direct.that the principal thereof shall be distributed to my grandchildren per capita, share and share alike. ITEM V. I direct that my trustees in addition to and not in limitation of any authority given by law, shaH have the following powers: (1) For the payment of debfs or for any purpose of administration or distribution, ·power to sell,. mortgage, lease,_ alter, improve, partition and exchange all or any of my real estate, at apy time during the con:inuance in whole or in· part of the trust under this my Will and at the termination thereof for purposes of distribution, selling at public or private sale, for sLich prices and upon such terms as to cash and credit as they or it may deem best, or upon the reservation of ground rents, and the said ground rents in turn to extingUish or assign, and to grant and convey good and sufficient title, without liability on the part of th_e purchasers or other persons so . dealing with the executor or trustees, to see to the app~~tion of the purchase or . ~--~ ~~~ consideration moneys. . ~c.# ____ 0.~ ~ ····----(>:..::>.,-_Y/.{t/F;&~" ----~---·. ~?:u---~~-~ ~Js/ --......-r-·~ ./// " -~~ .. -, / -':/' / '-~ " ........ . -:_.,;: :· , .. .. ~ ' .. -.. .. ~ ... .... .· (2) To purchase or othcrw is~ acqu i rc rral est at c and to c xc rc is c th c same powers thereover as hereinbefore provided with respect to the other real estate of the estate. (3) To retain a]] stocks, bonds and investments owned by me, and to invest and re.invest the trust estate her~in crcat~d or any part thereof in any kind of property~ real or personal~ . including~ without limitation, mortgages or mortgage participations~ common trust funds~ common stocks, preferred stocks~ bonds, notes and other securities, regardless of w~ether the same are legal investments for trust funds as now or hereafter defined by law, i.vhcthcr by statutory enactment, judicial decision or otherwise. (4) To borrow money and pledge any stocks, bonds or other personal property of the estate as .security therefor~ without liability on the part of the lender to see to the application of said money. (S) To purchase securities at a premium .. to ::ll"Y)f'\:r~iz':' t~c ;:::;,~;::;,-..-..~;.<ul vui. of mcome, or to charge the same to' principal or income, or partly to principal and partly to income, at such times and in such amounts as it shall deem best. (6) To exe·rcise any option to subscribe for stocks~ bonds or other in- vestments. ( 7) T9 join iri any plan of lea~e~ mortgage, consolidation~ exchange~ reorganization or foreclosure of any corporation in which the estate may hold stocks, bonds. or other securities. (8) To retain indefinitely any part of the trust estate, real or personal, which is or may become unproductive, or in the discretion of the trustees to make sale thereof. The trustees in their or its discretion may pay the carrying charges and ex- penses of property~ during any year in which it is unproductive, out of other principal , of the trust estate, or out of the income of other principal, or partly out of such princi- pal or income, and they or it may from time to time reimburse such principal or income for the whole or part of said charges and expenses. The trustees may apportion ~ -~ ' (_/. //-l ~ --::;; :/" . ~~·-</,. ~ ~l/4/t?*-;;/ ~-¥ -4- . I •' ....--..., the proceeds 'of sale of ·unprodu.cti\'l: 1inlp.crty between principal and income according to law, or in thei'r or 'its discretion they or it may ·pay said proceeds into principal without apportionment. (9) To co-mingle the assets of the trust herein granted with the assets coming into their or its possession frofii any other source for the benefit of the bene-. ' ficiaries hereof under like or similar provisions. (lb) To either distribute capital gains or add such to the principal of this trust at the discretion of the trustees; and either deduct capital losses from income or charge them against the principal at the discretion. of the trustees. (11} In the event any stocks. of which I may die seized should be given rights to subscribe for· additional shares or should declare stock dividends, I hereby authorize my trustees to apply the same either to corpus or to inc()me as in their or its discretion·they or it shall deem best. · ITEM VI. I direct that all legacies and a:ll shares and interest in my estate whether principal or income, while in the hands of my executor or trustees, shall not be subject to attachment, execution or sequestration, for any debt, contract, obligation or liability of any legatee or beneficia·ry, and shall not be subject to pledge, assignment., conveyance or anticipation, and the personal receipt of such legatee or beneficiary, shall be the sufficient and only discharge of rr"y executor or trustees. ITEM VII. I hereby authorize my executor, hereinafter named, at her or his discretion to file a joint income tax return with my wife. ITEM VIII. I hereby authorize and empower my executor hereinafter named to enter into any compromise which he shall deem to be proper on account of any estate, income or other tax claims. ITEM IX. I hereby authorize and direct the payment to the corporate t'rustee of fee·s for services rendered as shall be ·called for in their standard fee schedule.,· as approved by competent courts. -5- . ..-... .... /.ITEM· X~ I hereby authol'i;:,. and t•mpO\ver my executo:r hereinafter named to pay all inheritanc'c, estate· and !lucct:ssion taxes out of my residuary estate. ITEM XI. In the event. any <.Jf my g~·~ndchild!:'en should inherit under the term.s hereof during their minority, 1 lwrciJy nominate and appoint Mellon National .Bank and Trust Compariy as Gua~dian of said minors·. ITEM XII. I hereby nominate and appoint my wife, Roselyn Kotler as . Executrix of this my Last Will and Testantl·rlt. In the event for any reason she should be unable or unwilling to serve, I hereby nominate and appoint Max Balsom of Pittsburgh;, Pennsylvania and Mellon National Bank and Trust Company as co-executors of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand this I~ day of ma.lf. ""'-A. D"J 1967. This instrument consisting of six (6) ~ypewritten pages, . (each bearing the signature of the above named Frank F ~ Kotler), was by him on the date hereof signed. published and declared by him to be his Last \Vill and Testament. in our presence. who at his request and in his presence and in the presence of each other. we believing .him to be of sound and disposing mind and memory have hereunto subscribed our names as witnesses: -6- " '-..' -· .......... ,..,, \ ( (_ i .. (.; ( .. ,;' ', - ; ....... ' ___) 1Yast Ellil! ~ · .. ; .· .. ._, .·: -._·-.. -·-· .__. . .,--.. . . cttt~ _,-<tS~····/-. t' -~·: 'Jll 1., ' .. ;_ : . ': ' ',.:. _·. ' ... 1:' . . -. :.1{5_ ... ttnt-~11:~ ~:~· of FRANK F. KOTLER An4 now October 28, 1969~ it being adjudged that said Hill and Codic.L:. has been proved, it is hereby c.dmitted to probate and ordered to be recorded and Letters Testament~·y are iGsued to Roselyn Kotler in said Testament named who was duly qualifie-d. . . Ru~sell. Marino, Register PEACOCK. KELLER &. YOHE ATTORNEYS AT lAW 68-70 EAST BEAU STREET WASHINGTON, PA. HILL BOOK 109 PAGE '89 '' --. ,1' It . CCH)IClL -'TO. V::i.t..~!.l( llli 11 t.t 11.~ [.l'.~1J'.iJl.l.t:glJ..t; OF FHA:\K F. KOTLEI{ I, FRANK F.· KOTLEH., a resident of the Borough of Cal- ifornia, Washington County,· Pennsylvania, being of sound mind, m em- ory and understanding, do make, publish and declare this as a Codicil · to my Last Will and Testament, dated the __ 1 '..:::};-_. __ day of ) A. D., 19~ ITEM I. I hereby din~ct ·th~tt. qw first paragraph of Item IV of my said· \.Yill shall be. modified tu read :1s follows: "I hereby give, · devise and bequeath. all of the rest, residue a11d remainder of the estate of which I may die seized, whetlH:!r the same be real, personal or mixed, to my wife, Roselyn Kotler and Western Pennsylvania National Bank, in trust for the following uses and purposes:". be modified to read as follows: . "I hereby nominate and appoint my wife, Roselyn Kotl.er~ as Executrix of this my Last Will and Testament. In the event for any reason she should be unable or unwilling to serve, I hereby nominate an.d appoint Max Balsam of Pittsburgh, Pennsylvania and Western Pennsylvania National Bank, as co-·exec.utors of this_, my · Last Will and Testament".· ITEM III. It is the sole intent of thi·s Codicil. to substitute Western Pennsylvania National Bank as Fiduciary in said Will instead of Mellon National Bank and Trust set forth. . \ ITEM IV. I hereby re-publish and re-dedarc my Will dated the _ ...... /_lt_'};,_t~_day of --J)~)'-..!~:.:..(\.:__\i.:... '....:::'-::..:./.(;::,..· ____ __J.J 196-7.,· in all respects other than that as modified above. IN WITNESS WHEREOF~ I have herec.nto set my hand this day of /Pd!,'-1--~~ ~I ~A. I ..---.... 1969. )_.. /~. ..;;' /.'7 . . ' / -. <1-/ "£.·. ~··"'\ ~-~·· ~ __ .: ~·-« ~--~"' ' ; -· . ..·: ;---. -;,./'··. T" ;· .. ·------f .. ::"'·~~,·~//~7. {_ ....... _ .. / _:,,.~· .·___. ·~-_··./~;! . .· . __ _............/;-//·' . /c -<;; :;....-:; .. .,; . . . : .· / .···"{ / (.,.. This Codicil consisting of two (_2) typewritten pages (bearing the signature ·of the above named Frank F. Kotler), was by him on the date hereof signed., published and declared by him to be a Codicil to his Last Will and Testament, in our presence, who at his request and ·in his presence and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses: 7 . -2- ( ,( ! /) .... , i 1 •.• 0 __..I !. ·~, . I : ' ... · ' :' .(-I __ ./ CODICIL TO ·rust lllill ~i ·. . ... . '• . . ' . ·. Ult~ (£1\5httttl'ttf: .··.J ... " .• llf FRANK F. XOTLER PEACOCK, KELLER & YOHE ATTORNEYS AT LAW 606 WASHINGTON-TRUST BUIL.OING WASHINGTON. PA. ------------------------------------------------------ 1 I ,· ., i I ' ~ ,. '· l\iliua uit ®f 1£x1'rutur OOr l\1uuiut.stratur t:.~tall• llf t~.'.l'IIIHi!llllUIIill, ( 1111: (SllllltiH ut Hla!il!ill~\lt111 l'nsllll:dly lwforc me, the undersig·ncd authority, a .............. N!.!.lJ..t:,"~l ... Ful.lliC ............................ in and for said (',111nty and St:1tc, :qJjlcarccl... ................. H.Q;;?.!.~J~.Y..N.J\.Q~J'J!J;;.u .......................................... : ...... : ......... who, being duly s\\·•.•1'11 :11·r·nrd inl~· tn l:iw, deposes and says that she is tlw I'Xt:CJJtor nc-:xdmro}stt(JU>C of thr: r:~tat.r: fJf ........... :li.'.HANK .. F. ... ..l\.OTLEH. ..................................................... <Icu;;Jscd, that the foregoing scheduir:s constitute :1 n•mpl1:lc' inn·nh•ry :11Hl :1ppraiscmcnt of the n::d and p<:rsonnl i·:stale of.. .. .l.•:.J.:ank .. E ..... Ko.ll.<:.r.: ....................... , dn'l':lsnl. l'\l'I'Jll n·:d I'Statc outside the CollllllOn\\'l';dth or l'!'llnsyl\':lnin; th:lt tlu: figurf:S oppositt: each itr:lll of rc:d :111d ll<.'I'Sllll:d l'State in tlu: forq~oiu1~· sclwdult·s :1rc dcl<:rlllincd and stated by tlw unrlc:rsigncd l!1 ·he the fair \·:dill' nl' s:1icl itcllls as of the date of tlw dcct·dc:nt.'s death, based upon a just apprnisenH:nt of each itnn 111:1dc hy the ahn\'l: named Executor )\~uh)-h'tiN.ffiX cl1t !I r:;.~::.r~.:::~ ... ~~~-~:' .... ~1.1.11 .. ~::·,:i.~:.1~:~~ .. :~~; ::.~ .•. ~~~-~ this........................ ~ ...... i(.c:~::~:.l~/.i:.d ...... &.~ ... t:.~L/ .. · .................... .. .................................................................................................................. . ) / Exccutor·J~;iii1~i-~i~~ ADDITIONt\L 11'\STHUCTIONS 1. :\n in\TIItnry lllllSt be filed within three months :d'tcr appoinllllcnt of personal rcprcscntatiYe. " .>. :\ sup1~knwntal in~·cn_tory must be; filed within thirt~· <hys of dis<;o~wy of addition~! assets. . 1 Ong111:d :llld 2 Cop1cs and 2 HCIU-:\:1., Under $1 O,<HlO; l Ong111al and 2 CopJCs and 2 HCHI-3:1, 0\w $10,000, inclwling Ccipy of \Viii; 1 Original and 3 Copies and 2 HCHI-33, Over $50,000, in- cluding Copy of 'Viii and copy of Federal Estak Tax Hcturn. HEFJ~:HENCE FOI~ ADDITIONAL COPY Act of 194 7 P. L. 513 Sec. 5.2, 72 P. S. ,1.844.2 1htUl'tttnry ntt~ J\.pprnilll'lltl'ttt of the goods and chattels, rights and credits which were of ......... F.RANl); .. F .•. JS.O.T.LER .............................. late of ........ S. .. O.r.QJJ.gh .. Qf. .. C.alU.o.r.n.i?.t .......... ~ .............. -. Washington County, Pa., taken and made in conformity with the ab01Je affidavit. 500 shares -Equitable Gas Company -common stock at 34 3/4 Income Bond -Western Pennsylvania National Bank -No. 64755 dated November 23, 1966 -Interest at 5o/o DOLLARS II . 117,375 ,, I' 1115,000 1 I Accrued interest on same from August 23, 1969 to October 17, 1969 ! 112 I I Income Bond -Western Pennsylvania National Bank -No. 101 40 I dated June 24, 1967 . 1 36, 000 I Accrued interest on same from September 24, 1969 · 115 ' l1 I• Two certain lots of ground known as Lots 58 and 59 situate at the Jl corner of Second Street and Spring Alley in the Borough of Calif-11 ornia, Washington CountY,, Pennsylvania, on which is erected two!j ,. double houses, nine garages and a warehouse, fronting 100 feet · II , on Second Street and extendit;g back 150 feet to Temperance Alley~ 24, 000 ; The onc:-half undivided interest in a part of Lot No. '107 in the /1 ; G<.:ne:ral Plan of t.he Borough of California fronting 25 feet on the I North side of Tl(McY-RhlJJ<f}f and extending back 75 feet parallel to 1 Wood Street and /all of Lot No. 108 in the General Plan of the . Borough of California fronting 50 feet on the North side of Third . 1 Street and extending back 150 feet to Strawberry Alley,and the I one-half undivided interest in property known as the rear of Lot ;I No. 77 in the General Plan of the Borough of California beginnii1g 11 at the corner llf Strawberry and Plum Alleys ::tnd extending North~ ward 45 fc~et and Westward 50 feet therefrom \vhich said pro-JI .pcitics togc[JH:r are known as the Savage & Spieg~l buildings and 1J on which is erected a tw~-story combination-store and apartment I' building and hardware store, tin shop, building supply shop and : brick combination store and apartment building l17,500j I I (On both of the: above item-s there arc certain restrictions and agre:ement.s afi'ccti.ng structures upon the sa111e,) . EXHIBIT '·B'' '• I: II I I I CENTS 00 00 50 00 00 00 00 . ~ FRANK F. KOTLER. ESTATE INVENTORY AND APPRAISEMENT CONT'D Part of Lots Nos. 1 oo· and 108 in the original plan of Connellsville, Fayette County, Pennsylvania,. beginning at the corner of North Pittsburgh Street and Orchard Alley and extending along said Orchard Alley 132 feet to Lot No. 116, along Lot No. 116 North 57 1/2 feet, more or less, to land formerly of Newcomer; thence . along land of Newcomer East 132 feet to North Pittsburgh Street; and thence' along North Pittsburgh · Street 57 1/2 feet to the p~ace of beginning. (At ~he time of the death ·.of the decedent the above building was being re-wired under a contract which was completed subsequent to his death and this value constitutes its completed value and credit will be taken for payments on account of said contract in the Account.) One-fourth undivided interest in lot and building erected thereon on Third Street in California, Washington County,, · Pennsylvania known as Hollywood Theater Building One-half undivided interest in lot with warehouse · erected thereon located on LeMoyne Alley rear. o( Third Street, California, Washington County, Pennsylvania . · TOTAL 45~ 000 9, 000 1, 000 165, 102 00 00 00 50 .• . ~ ' ' Qhnu·t uf QJ:nuutnltt ~Tl.cun nf ItJurdliuutnu QJ:nuuty, ilfrtut.uyluuttht, ®rpl1tttui' · Ql:nurt ·iliuinintt · ESTATE. OF· In the matter of1hc P1 rs t n nd ? 1 a· a 1 Account of_..u.fi..uow!l.LC...I.l-.J.;c.,j,Jn~I\"""ou.t ...... l-'la ..... r ____ _ ::xcri.!Lrix · ADJUDICATION AND DECREE And now ··,qpnh lt; · , 19_1l, this matter come on for hearing, au.~it .. and distribution ot this ses-sion and testimony taken; and thereupon, upon due consideration thereof the balance for dist',iibution in the handsl of the Accountant is de.termined to be 11 $ ·:~ 1i 1 J,7 1 1[;7 ::w ii:J and t~e pccouri~ is accordingly confirmed; and it is ordered, 1 ad,~dged ·end .de~ree~ that thC.)said balam:e !be ,paid 9,ut by the Accountant in ac.cordance with .the sche~ule ~f d1stnbut10n hereto; attached one;( made a·: port hereof, unless exceptions hereto be flied I I ,.-. ,._ I 0 . 4 "'C ,. ··) I secl, rFg. ~{ an appeal be takel)2herefrom secjjle~S ji I. = . I b \)") ...... I l;~ ,1---~__u.t....u;:;._-'-L.LJ..~------ ·~ !1 ~ I ·P •. V. Marino J. II ..... ;:~ I SCHEDULEiiOFJ D~STRIBUTION I II 1·1 i:;i.~ BalariFe per account ! ~~ il ·IIi ji ~ Anrlri.onA1 d~hi t asked ':it· aud r. ~ I hf1<3.2C A~ri~ttonA1 CT'~dit A~kcd nt All it I 113_92 .1 ( Balance ___ __;__ _________________ _ John M~zzR, ~ecord~r, costs recordin~ c~T'tificAt~on or rr.nl est~te, : R.~ ~n!1P.lyn '1\ntlr.T', F.xr'ct.Jtl"tx, T'f'RWArd for Pr.rdorr.tl 'f'l a x c o T'l t: ~ n rr ~ n c i I" !'I • A f t"' T' t.h e t r~ x i s f u 11 y s f' t t 1 : d !'l'1il the nccnuntAnt.s linh1lity cen~ws, Any b1=1l~nc. nf th,~ rr.~wn~d reMqin'n~ shnll rollow the decl"o o,. n~stl"~hnt~nn hP.T'P.i.n 'tll"df• F.lS tt relAtf'l:'l to the T'e~•.r'll.l"" A!lrl the ·nroporttnnate shores thflre.~n, qr,:i '10 !'tlrthAr f{n·•mal nccount:tnr-to the Court ~h~ll ~e necP.~s~ry, '!•J~!lAll XRrino, Aeont, t:ron~fcr 1nEYflritoric~ t1lx1 h ~ J_rm c e d 11 ~ on t'l s t. ·1 t. (;I l !. a 1 d. 11 tv . t 16 q • t ~ Tntnrent fl"nm 1~17-71 to 1-22-~1 ~6~ 1. 1 no:'lA1yn ~nt1~T'~ wlrinw, devi~~ of rl"nl A$tvte ns h~reinb~low cio~crih,.,d, for 1:tfe, tmrlol" the tf!l'm. ,,_r of the will, sAtd norcAls.·hold in kino and dis- tributed AS R'lch At the anoraised voluc,· ·96~00.0 EXHIBIT "C" · $ Jhc;,936 150,760 ., tJ I • I .C -~4 -~9 $ J37,367.C?O 137,269.40 137 ._252. 90 137' 21~4. 35 132,244.35 132,072.66 35' 572. 6•6 r~o~f'lvn ·~otloP~ widow, 1'rtlnnco 0~1 1-i'nri.Lnl T·:x- nmntton lncl11rlln~ cn~h ln tho '1P'101\tlt <'f ~··2l.U.~ n:1d h7£1 !lhAr~~~ cornmo~ ::~tock pf F01d. tnhJ o CFt:l Cc'111nnn) · \.'fl}llflrl c1t. ll~ 31:,. ()r ~1(-,t)J.o.r:o, hf~lrl in ki.nd nnd ci~~trlhut:f~ci 93 Sllch At the an:1rr:<.nod vnltw fvnltlO A ::t shown) , H 6111 .• 1 L n0~nlyn '{otlnr nnrl tho '•[O!ltern Pl'mnD;tlvnn1n .~·nt.!.m '11 llcmk, 'T'e!'tn,ne>"Jt.!'lr~r 'l'~·.l~t".I"<"D, rf"f!~du(', In trn~.d: !1~ ~"lt; out in t.hf' will incltl,rllnr ?.?. !:hnrf's conww!n ~t.rck nf r.:0n·., tnhlo nnn Cor1rinny vAluf"d. fpr·· c1is- tr) hut;1 nn nlll"''!H~~e~ At 111 1/J1. nf'r flh!=l'l"O of "':76J.~ •. c:~, qnn cR~h,. hnln 1n ki.nn Ann d1otr1.butnd os n'tch et. thn An~rFl ~-n orl· vAl 11n, 1rq~B. c:; ~ llo bRlan.ce ~f-< 0 r· q ~ § ~· ·~~ ,r,~ flt:'fL T '!'.~'T'P fu BF c~-q'r't';'f!''T) rrn vrr~·;:-~1~(1 )rmr.:n (ljt' l·'i\Y .:''TF. cnpr;Ty I3Y r;{F. ~ .E . ·cLFnK .ar T'm r>~~~~111J\:~} ·~1 :mmT orvr~n 1N 11 I ,... . I tt·~ I . . 11 r~ · ' 1 ~ v 1 -l i 11 • ., t.· t: 1 I · . • f 1 ~ :1 1·-r.,q( .... • ·"ot A_r~ uov nor, to .1p.l,0·.~-Y ._(), nr, en 1sre o rArco o •. !I ro~1J, .o~J;.nte, under tho terr'lS (]If ·l.~lfl ~rill, J'Cpro!lontint, f.l l thA riv.ht~ tit·~·) And intt)rost of tho dcv11ho~::i1 tlnd to rnrc.)l of re-t 1 estAte. il A da~rl tbed As, VTZ: . ' d '1 I I . ~ . II • I . ... I I l'g r ,ltte County, PP.., he(\innini. tl~l' t.}~p. corner of IOrth Pi tsbur;;:h 'I I 1 :4 11· · ! ~ t I' r t • nd 0rcho rd A llo;r And rtt'd lri'. along • 011:1 Orchorc ;, lle y ·II 13r ~r.et to Lot J;o. 116, nlonf11 Lot lJ!:>. 116 !~orth !)7 1/2 eet, more oi,- lflss, to lnnd forrn9rly of nc.wrmr.er; thonce Along land of re.\Ocor::er Last 132 f'-'et to '!o,-.th Pd.ttsburgh Strl!'l~t; n.nd thoncA ~lon~· No;·th Pittsburgh .. ~treat '57 .l./2 f('~t to tha plACO.OJ' ·bor,inn1.ng. n\1\ L r.:~.rpt, ~ TO P,!;; CR'n!"'TF.D TO '!"HE. :mconur.n OP ~:AS IING'rOH 1'0UNTY BY 'l'HE CLERK OF. THF. O~I?Hf\!·i 'f, COT.TnT DIVISIO .; Prqnk ~. ~otlor, dev!~or, to Rosalyn Kotler, dcv~sAe of •eel est9te nnrcels unner .thP-terms or ·thA will, reprenflntln ~ all th. rirht, title and interAst of tho devi!lor in and to rarcnls de 1erib(1d s, VJZ :. n h f · r , • f t " '-~ t (' 'P · '· hi h i t d t ~~l"r.>L:~ 0 -lL ... orn.~n;-~:~S:l ... :"lf::OOO .o., o., On r C ~ Ol"0C e .... 0 double hOilS~n,.ni.ne .'-·.a···f.lrcs and o t-~nrchouse, fr<ntlng lOD !'cot on So~ond Stre~t And extondlnR back 1$0 feet to ·~(mperoncc·Alley. Tho onl"'-h~lf u~v:Hvidt'Hl intf'lre!lt in a pAl't of Lot ~~o • .107 ln the ~An~r~l nlnn df th~ orourh of.CaliforntA front~ng 25 fP~t on the ~;C'Irth. nide of. TQ1rd ~~tro(1t ond extond.ing bock 7~ ff>et p£~rA) lel to ~0od Street And one-h~lr or all of Lot "a. 100 Jn the Gc1erAl Plan or the HorOUf(,h or CAl u·ornio front!nt; s:; foot or the r:ortth side of :'hirrl Str,:ot nnd extAndinp: l?nok ·J..SO foot to Str,;whi'.1rry /.~ley, And one- h~·lr or or<:!')O!'ty kno .... n ns tho :rear of Lot ~~o. 77 in the ;:..noral Plan of tho lior.o~tgh of Cnlifornin I)Cf,1nnine at t:w co •nflr (lf ~ trnw'of.rr] And "lnm Allt~yo smd ·ex 1~oncUnr. northwn r-<l t~~· f.~w t 1nd \oHH! t\· ord 50 fcc t ~~n1flfrRl !\tdld1nrn 111nd on· wh!.eh )9 (Jrt:H~tncl. a t .. lo-t~:ory conb1.nnt1on · f't;ore find QTHlrtmn!'lt htt1.ld~n~, 9 hnrdwny•o ~d~orCI, .~.n shop b•.1tl(~1nv .. EXHIBIT "D" ALL that certain piece, parcel or lot of land, situate in the City of Connellsville, County of Fayette and State of Penn sylvania bounded and described as follows: BEGINNING at the Southwest corner of Meadow Lane and Apple Street; thence along Apple Street, Scuth 81 degrees 6 min- utes West 70.87 feet to other land of the First Methodist Episcop.l Church; thence along other land of the said First Methodist Episc!- pal Church, South 8 degrees 54 minutes East, 60 feet to a point; thence along the ·same, North 81 degrees 6 minutes East, ~-.87 feet to a point; thence along the same South 8 degrees 54 minutes West 36 feet to line of land of the heirs of John D. Frisbee, deceased' thence along line of land of the heirs of John D. Frisbee, de- ceased, North 81 degrees 6 minutes East, 66 feet to Meadow Lane; thence along Meadow Lane, North 8 degrees 5~-minutes '-'!est, 96 fee to the place of beginning. UPON which are erected a three story brick building, containing two store rooms and eight apartments, and alsc a t~vo story brick tile building containing one store room and one apart ment. BEING the same property which was conveyed to Frank F. Kotler by two deeds, one beinf. a deed from Frank F. Kotler et ux dated August 18, 1964 and of record in the Recorder's Office of Fayette County, Pennsylvania at Deed Book 995, page 767 conveying .-------~.,------------..----------------------------------------------.---- an undivided one third (1/3) interest and the second being a deed from Howard M. Kotler et al dated November 4 1 1963 and of record in the Recorder's Office of Fayette County, Pennsylvania at Deed Book 985, page 47 conveying an undivided two-thirds (2/3) interest. Frank F. Kotler having died on October 17, 1969 and his widow Roselyn Kotler, having been appointed Executrix of his estate as will more fully appear at No. 63-69-1145 in.the Register of Will's Office of vJashington County, Pennsylvania. EXHIBIT "D" -2- .· • ·J- ~ tr- -·. J;r u. ::. ·-;;;.. ...;- c ~ 0 w IN THE COURT OF CO:tv!MON PLEAS OF WASHINGTON COUNTY, PENNA. ORPHANS' COURT DIVISION No. 63=69-1145 IN RE: ESTATE OF FRANK F. KOTLER, DECEASED. OKDEl-1. .. ro ·:,-; C::> ''l c:_ :::::; ::.::1 t...-, :.a:. rn -·-~ ) l -t..:l -:..0 (/) rt -I ::0 m '--' ~ ...u .... f =:t: ,.., I --c..o c .. ..!!: --r-r··-~ l~ (..") --.1 LAW OFFICES PEACOCK. KELLER. YoHE, DAY & ECKER EAST Bt:.AU BUILUIN(.;; 70 EAST BEAU STREET WASHINGTON, PA. 15301 f ~ IN RE: •,, IN THE COURT OF Cm.ft10N PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FRANK F. KOTLER, DECEASED § § § § § § § No. 63-69-1145 0 R D E R AND NOW, this / g-day of Jun,e, 1980, upon consid-;- eration of the Petition of Rosel~n Kotler Cooper, formerly Roselyn Kotler, Executrix of the Estate cf Frank F. Kotler, Deceased, it is hereby ORDERED, ADJUDGED and DECREED that the Inventory filed in the aforesaid Estate is hereby amended to reflect the proper description of certain property located in the City of Connellsville, c6unty of Fayette, State of Pennsylvania, said property being at the southwest corner of Meadow Lane and Apple Street, a more complete description being attached hereto as Exhibit "A" and incorporated by reference herein, and further, this Court does hereby consistent therewith execute an amended , Adjudication and Decree and authorize said Executrix to record an Amended Certification of Real Estate reflecting the description 0 •• as shown on Exhibit "A". BY THE COURT l . -2- ·, 1 I l ., i parcel of real estate described as follows: l . ' ALL that certain piece, parcel or lot of land, situate in 'i I .. j the City of Connellsville, County of Fayette and State of Pennsyl-: !. vania bounded and described as follo~s: BEGINNING at the· Southtvest corner of Meadm-1 Lane and ,; 'I Apple Street; thence along Apple Street, South 81 degrees 6 minutes ., West 70.87 feet to other land of the First Methodist Episcopal ., Church; thence along other. land of the said First t1ethodist Episco- pal Church, South 8 degrees 5L~ minutes East, 60 feet to a point; .: thence along the. same, · North 81 degrees 6 minutes Fast, ~ .. 8 7 feet ji ,. I to a point; thence along th~ sam~ South 8 degrees 54 minutes West,,. i II 36 ·feet to line of land of the heirs of John D. Frisbee, deceased; i . . . I j thence along line of land of the heirs of John D. Fri.sbee, deceased, I ·,'.'I North 81. degrees 6 minutes Fast, 66 fe·et to Meadm.v Lane; thence along Meadow Lane, North 8 degrees 54 minutes \''est, 96 feet to the !i :I place of beginning-. 'I I! UPON which are erected a three story brick building, con~ 1! l ·1 taining two store rooms and eight aparti!'.ents, and also a t\vO story~ :1 brick tile building containing one store room and one apartir.ent. I i! B~ING the same property which was conveyed to Frank F. I -~~ Kotler by t'w deeds, one being a deed from Frank F. Kotler, et ux I ' :I I' II ,I ,, dated August 18, 1964 and of record in the Recorder's Office of Fayette County, Pennsylvania at ·Deed Book 995, paee 767 conveying I' I -2- .--------------------------------------------------- ·' I I l! I RE: II '• •. . IN THE COURT OF COt1HON PLEAS OF t-.JASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 63-69-1145 ESTATE OF In th~ matter of the FRANK F. l{OTLER, DECEASED . § § § § .§ § § FIRST AND FINAL ACCOUNT OF ROSELYN KOTLER, EXECUTRIX * * * * * * * * * * * * * * * * * ADJUDICATION AND DECREE · a-n-d · SCHEDULE OF DISTRIBUTION ... ,... . ..... , .. , ... d-a-t-e-d f-i-1-e-d i-n-c-1-~-d-i-n~g t-h-e ~ f-o-1-1-o-w~i-n-g, II REAL ESTATE TO· BE. CERTIFIED TO THE RECORDER OF FAYETTE COUNTY ·BY J THE CLERK OF THE ORPHANS' COURT DIVISION . I . I ,~.·l ~ . I I I I I I ! I I . \ I I ·I II .. Frank F. Kotler; devisor,· to Roselyn Kotler, devisee of II par ce 1 0 f real estate ' \lnde r the terms 0 f the wi 11 ' rep resenting all the right, title and interest of the devisor in and to the I , EXHIBIT "A" I •.- II. II · II ' ' ' ~.; . ii. II ·I -• I' I I i I an undivided one third (1/3) interest and the second being a deed I dated November 4, 1963 and of record Fayette County, Pennsylvania at Deed I from .Howard M. Kotler et al I in the Recorder' s· Office of II Book 985, page 47 conveying an undivided two-thirds (2/3) interest!. :1 Frank F. Kotler having died on .October 17, 1969 and his widow ' Roselyn Kotler, having beeri appointed Executrix of his estate as ' !will more fully appear at No. 63-69-1145 in the Register of I li . I Will's Office of ~-Jashington County, Pennsylvania. 'I I· 'I CERTIFIED TO FAYEYYE COUNTY 19 June 1980 ,, ,, ·I ,, II 'I II I, ,, II ji I ;j. :I ·i "' -3- l IN 1HE COURT OF CCM10N PLEAS OF WASHINGI'ON COUNTY, PENNSYLVANIA IN 1HE MATTER OF: 1HE ESTATE OF: FRANK F. KOTLER F. B. 0. ROSELYN KOTLER (NOW ROSELYN· KOTLER COOPER) 1 rio OP.rtifll that 1 h 'lue · :Y>naernef/ aft"• ;.,. t f!Wen lef!al notice to all -.,113 '·!! fl· 111fl of the tnithin a , . ··c:ribed by St t t • .ccount rn tiJe rnannttt pre-. a u e a.?d Rule of Crwr' .-. . 'i:ereof ftltd to No / .3 /"; . I, au eutdr:nced tJg proofs ' 6:::> -trO-i'y-z_ Witlfess my 1.,..,1d d ,n.· . . ./ '"• an our eta/ seat this .. _.L{J?.~-.. day lf. .. _ .. __ ,_;__J ~ /_ _r-I 111 (7....,. ~............... 13 a._-::, ··~-~~-. Reaiste;-",{[)Vj/'1; ...... /Y.r~ Yo L-I 7-S' ORPHANS I COURT DIVISION NO. 1145 OF 1969 FIRST AND FINAL ACCOUNT Code II II Filed on behalf of Equibank (formerly Western Pennsylvania National Bank), And Roselyn Kotler, Co-Trustees Counsel of Record for this Party, Kenneth L. Baker, Esquire Pa. I.D. No. 1:.264 Peacock, Keller. Yohe, Day and Ecker, Attcimeys at Law 70 East Beau Street Washington, PA 15301 (412) 222-4520 P 9ol-9/0 J· '. ... . /" _:·.-.-. ' .. /l)· \ .. / ---c------------c------c~--.---c-----c-------------- IN TIIE COURT OF CCM10N PLEAS OF WASHINGTON OOUNIY, PENNSYLVANIA . ORPHANS' OOURT DIVISION . NO. 1145 OF 1969 FIRST AND FINAL ACCOUNT EQUJ:BAtirr( (FORMERLY WESTERN PENNSYLVANIA NATIONAL BANK) AND ROSELYN KOTLER, OJ-TRUSTEES --. UNDER. THE WIU... OF_ FRANK F. ;KarLER · F. B. b. ROSELYN KOTLER (Na.I ROSELYN Kai'LER COOPER) ~. Account Number 32-6662-00-4 July 16, 1980 SUMMARY SOIEDULE A PRINCIPAL -PERSONALlY Receipts pages 1 - 2 $ 12,932. 83 Disburserrents pages 2 - 4 8;696 .. 45 Balance $ 4,236 SCHEDULE B INCCME -PERSONAL'IY Receipts page 5 4,032. 99 Disbursements page 6 3,692. 81 Balance 140 Net Balance 4,576 The Balance consists of the following: I I Principal I I, Cash 4,231. 38 Contingent interest in proceeds of sale of one-fourth (1/4) interest in Hollywood Theater Building, Third Street, California, PA Carrying Value 1. po Contingent interest in proceeds of·sale of one-half (1/2) interest in warehouse on Lerroyne I Alley, California, PA Carrying Value 1. po Arrount Forward $ 4,233. 8 .. 38 ,~ 561 I j II ~. I ' Estate of FRANK F. KOTLER Am:>unt Forward $ 4,233. 38 Contingent interest in proceeds of sale of Lot Numbers 100 and 108 Comer N. Pittsburgh Street and Orchard Alley, Corm.ellsville, PA (coomercial building) Carrying Value 1. 00 ' Contingent interest in proceeds of sale of one-half (1/2) interest in part of Lot Number 107 and all of Lot Number 108, Third Street, California, PA (two (2) stores and apartment building) Carrying Value ·1. 00 Contingent interest in proceeds of sale of two (2) double houses , nine (9) garages, and ware- house , comer Second Street and Spring Alley, california, PA Carrying Value 1. 00 $ 4,236. 38 I I In cone Cash I 340. ·18 I / ,, I $ 4,576. 56 - I I I I !I II I I I I I I I I I --I I Estate of FRANK F •. KOTLER ' SCHEDUlE A PRINCIPAL -PERSONAL'IY RECEIPTS Roselyn Kotler, Executrix of The Estate of . Frank F. Kotler, deceased Amount awarded per decree number 1145 of 1969 dated 03/15/71 Cash $ 18,174.02 22 shares Equitable Gas Company 764.50 $ 18,938.52 Less: Balance due Surviving Spouse to afford maximum marital deduction 6,261:42 $ 12,677. 10 I Add .to Principal 1978 Aug. 31 Contingent interest in proceeds of sale of . one-fourth (1/4) interest in Hollywood Theater I II Building, Third Street, California, PA i Carrying Value $ 1. 00 i Aug. 31 Contingent interest in proceeds of·sale of one-half (1/2) interest in warehouse on I Lemoyne Alley, .California, PA Carrying Value 1. 00 Aug. 31 Contingent interest in proceeds of sale of lDt Numbers 100 and 108 Comer N. Pittsburgh I and Orchard Alley, Comnellsville, PA I ( conmercial building) Carrying Value 1. 00 I Aug. 31 Contingent interest in proceeds of sale of t I I pne . ..:half (1/2) interest in part of Lot Number 107 and all of lDt Number 108, Third Street, California, PA (two (2) stores and I apartment building) Carrying Value 1. oc Am::>unt Forward $ 4. oc $ 12,677. 10 I -1- I -- I I Estate of FRANK F. KOTLER · AuDl.mt Forward $ 4. 00 $ 12,677. 10 Aug. 31 .. Contingent interest in proceeds of sale of two . (2) double .hOuses, nine (9) garages and ware- house , comer. Second Street and Spring Alley, California, PA Carrying Value ' ' .. 1. 00 5. 00 · Assets Purchased 1971 July 13 1,464 -units Equibank. Collective Equity Fl.md ''B" : @ 10. 2441 $ 14. 997 .: 36 : . SChedule of Short Te:rm Investments 1971 -Jl.me 10 $ 15,000 Fort Pitt Federal Savings and loan Association savings account 15,000. 00 ool Redemption 06/28/71 15;000. 00 0. I I Gain on Conversion of Assets I 1972 I I May 08 Proceeds, sale 10 units Equibank Collective i I I Equity Fl.md "B" @ 10.5083 105.08 I Investment Value 07/13/71 102.44 2. 6ql I Dec. 13 Proceeds, sale 279 l.mits Equibank Collective I Equity Fl.md "B" @ 11.1333 3,106.19 73! Investment Value 07/13/71 2,858.10 248. 09 250. I Total Receipts $ 12,932. 831 II : DISBURSEMENTS I I I I Administration Expenses :, lj Comoonwealth of Pennsylvania, state income tax II paid 04/07/72 to 03/29/78 57. 85 ,, Atoolmt Fm:ward $ 57. 85 il II II ' -2-' I I ------------------------------------------------------------------------ Estate of FRANK F. KOTLER Am:n.nt Forward $ 57. 85 Intemal Revenue Service, federal income tax paid 03/21/73 11. 89 ' 1980 July 15 Register of Wills, cost of filing this account 60. 00 I July 15 Frank C. Roney, Esquire, per court order 300. 00 July 15 Peacock, Keller, Yohe, Day and Ecker, Attorneys at Law, appointment of substitute trustee fees 552. 92 July 15 Peacock, Keller, Yohe, Day and Ecker, Attorneys at Law; termination legal fees 100. 00 I Equibank, Trustees compensation taken 05/17/72 to 07/15/80 1,323. 38 $ 2,406. 04 I Principal Distributions I I I 1979 I •I May 04 Roselyn Cooper, proceeds sale of 22 shares I Equitable Gas Company 742. 72 I I Loss on Conversion of Assets i I I I I il 1973 j\ May 08 Proceeds, sale 10 units Equibank Collective ·t II Equity Fund ''B"@ 8.2656 $ 82.66 H Investment Value 07/13/71 102.44 19. 78 '! 1974 ~ . I May 08 Proceeds, sale 9 units Equibank Collective t Equity Fund "B" @ 6. 9158 62.24 I Investment Value 07/13/71 92.20 29. 96 f r I 1975 \~ May 09 Proceeds, sale 31 units Equibank Collective ii Equity Fund ''B" @ 5. 7752 179.03 1/ !I , Invest:m:mt Value 07/13/71 317.57 138. .54 :t .. Oct. 08 Proceeds, sale· 7 units Equibank Collective . , 'l Equity Fund "B" @ 5. 6179 . 39.33 1/ i: Investment Value 07/13/71 71.71 ... 32. 3~ ! I· --.. I II .; I ': Amount Forward $ 220 .. 66 $ 3' 148 I 761: ' . '! " I -3-; " I _· ll !' ·---... -. ~------ ~ ' . Estate of FRANK F. KOTIER Atoount Forward $ 220. 66 $ 3,148. 76 1976 April 15 Proceeds, sale 2 units Equibank Collective Equity Fund ''B" @ 6.4253 $ 12.85 · Investment Value 07/13/71 20.49 7. 64 Oct. 15 Proceeds, sale 9 units Equibarik Collective Equity Fund ''B" @ 6. 6110 59.50 Investment Value 07/13/71 92,20 32. 70 1977 Jan. 17 Proceeds, sale 5 units Equibank Collective Equity Fund ''B" @ 6. 6762 33.38 Investment Value 07/13/71 51.22 17. 84 April 15 Proceeds, sale 7 units Equibank cOllective Equity Fund ''B" @ 6.2965 44.08 Invest:m:nt Value 07/13/71 71.71 27. 63 1978 I Jan. 19 Proceeds, sale 17 units Equibank Collective Equity Ftind ''B" @ 5. 9873 101.79 I Investment Value. 07/13/71 174.15 72. 36 July 14 Proceeds, sale 19 units Equibank Collective · Equity ·Fund ~'B'' @ 5. 4682 103.90 I I i Investment Value 07/13/71 194.64 90. 7411 I I I 1979 I April 30 Proceeds, sale 22 shares Equitable Gas I Company @ 35 l/8 742.72 I Decree Value 764.50 21. 78 . July 15 Proceeds, sale 1, 059 units Equibank Collective Equity Fund ''B" @ 5.46945 5,792.15 f!JS I Investment Value 07/13/71 10,848.49 5 :-sQp: 34i 5,547. 69 Total Disbursements $ 8,696. 45 !! •I I I, II ,, I II II -4-II II I I •· . r .· ' ' ·- Estate of FRANK F. KOl'LER "SCHEDULE B INCXlvlE -PERSONALlY RECEIPTS Interest -Savings Account Fort Pitt Federal Savings and Loan Association Received 06/28/71 $ 22. 67 Dividends I Equitable Gas Company . 22 shares received ~3/01/73 to 06/04/79 . 380. 82 Coomon Fund Distributions I Equibank Collective EqUity Fund ''B" 1,464 units received 08/01/71 to 05/01/72 $ 383. 58 1,454 units received 06/01/72 to 12/01/72 316. 11 1,175 units received 01/01/73 to 05/01/73 118. 1,165 units received 06/01/73 to 05/01/74 482. 561 I 1,156 units received 06/01/74 to 05/01/75 309. 7g 1,125 units received 06/01/75 to 10/01/75 89. 67! 1,118 units received 01/01/76 to 04/01/76' 109. 34 1 1,116 units received 07/01/76 to 10/01/76 144. ~~ 1,107 units received 01/01/77 63. 9L I 1,102 units received 04/01/77 I 64.· 82 1,095 units received 07/01/77 to 01/01/78 237. 78 1,078 units received 04/01/78 to 07/01/78 175. 06 1,059 units received 10/01/78 to 07/01/80 1 i33 50 3~629. so ·-···· Total Receipts $ 4,032. 99 - I I I I I .. I I I, I -5-I I I ·-. I I .. ~---• ' I Estate of FRANK F. KOTIER. · DISBURSEMENTS AdministratiOn Expen.Ses ' Comnonwealth of Pennsylvania, state fiduciary . incane tax paid . 04/10/74 Treasurer, Washington County, personal property tax paid 05/13/75 to 07/09/79 Equibank (formerly Western Pennsy:..vania National· Bank) , . Trustee's compensation taken 05/17/72 to 07/15/80 Incore Distributions Roselyn Kotl~r Coope~, remittances 12/14/71 to 03/07/80 Total Disbursements I . I I I - -6- .. -. .. ' $ 1. 41 33. o3 . . . ·983 . 5' $ 1,.018. 03 2,674. 78 $ 3,692. 81 ! I i I I I I I I I I I - I I .. . Estate of · FRANK F. KOTLER .COMMONWEALTH OF PENNSYLVANIA · : ss COUNTY OF ALLEGHENY Marie A~ Shepos, Trust Officer, Equiban (formerl National Bank) and Roselyn :Kotler cooper,,, be· ng··duly s o been made to the parties entitled thereto an that the stated is true and correct as they verily be ieve. ·. sworn and subscribed before me this I Accountants request that distribution'b' in accordance with the Petition for Distribu evidence at the audit of this account. I EQUIBANK (FORM RL Y WEST. CO-TRUSTEE BY: aL~ ; .. .. - accordi g o.unt hav~ as 0 ···~ ... ~··. ~-. ~ ~-= c:;) ~. "'""' .. : ' ! ,.t; .. ,. '· so ~ "-.. ~ ~ () ' . .. .. ··, t~ l ~ ' ~ \" ""' .() ~ 0 In t4~ arnurt nf Qlnmmnn Jl~aa nf lfan4ingtnn arnunty, J~nnnyluania ®rp4ann' Qtnurt ilittininn ESTATE OF No. 63-_§2_-1~45 ___ .. FRANK F. KOTLER, deceased. t In the matter of the first and final > For FBO Roselyn Kotler (now ) Account of Emri.bank_NA (forrrerly Western Permsylvania National Bank) and Roselyn Kotler, Co-Trustees Roselyn Kotler Cooper) ADJUDICATION AND DECREE And now October ~ , l9__1ill_, this matter having came on for hearing, audit and distribution and testimony taken; upon due consideration thereof, the bal- ance for distribution in the hands of the Accountant is determined to be $~5.8.0.~~-·---- and the account is accordingly confirmed; and it is ordered, adjudged and decreed that the said bal- ance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof, un~ess exceptions hereto, be filed sec. reg. or an appeal taken herefrom sec. leg. SCHEDULE OF DISTRIBUTION 0 •• Balance per account _________________ _ Additional Debits per audit Additional Credits per audit Balance·------"--------------------1 Attorney Peacock, Keller I Yohe I Day & Ecker 20.15 16.25 TO: Everett Gerald Kotler and Roselyn Kotler Coaoer as Co-Trustees, and Eileen Stem as Co-Trustee uoon the death of Roselyn Kotler Cooper, of the T:i:ust under the Hill of Frank F. Kotler filed at No. 1145 of 1969 in Washington, Hashington County, Permsy 1 vania I principal and incare 4, 580. 46 $ 4,580.46 Balance 0.00 ·~' . -·~ . ~ -, ,_ ... . '· r . • '" ... J '1 - ' ·r r. ,, ·- .· ··J r . .. :"'-. .~ .. . . ... ..._ .. )"! .. ' •' "': } .. ~ ... ' - .... ;::. '!" ~· . ... _ .... ·r No. 63-. 69-1145 ' In the matter. of the first and final Account of touibank NA (forrrerly Hestem ~ennsylvania National Bank) and Roselyn Kotler (now . Roselyn Kotler Cooper) Co-Trustees of the Trust tm.der the Will of Estate ot Frank F. Kotler, deceased. ., 1\bjubiru~inu nub merree ' . · . '· ., ' ... ' ... ,..... ., \1 ., ... • ~ j ' j ' • l' ,-I . . . I v .... , ....... ~, ' •• £:z-01 u~ ·-e-· ?.Jrt-;~.;~ . '· r.-''' \ \.4 ..... -. ... _ . ....,. "J! ~2 Lf9; s-~-1 IN THE ORPHANS' COURT. OF ~vASHINGI'ON COUN'IY, PENNSYLVANIA IN RE: TRUST UNDER 1HE WILL OF Frank F. Kotler, d.eceased. § § § § § § § § RECEIPT No. 1145 of 1969, Orphans' Court -----------~Division ~~, EVERETT GERALD KOTLER and ROSELYN KOTLER COOPER (formerly Roselyn Kotler), as Co-Trustees, do hereby acknowledge receipt of Four Thousand Five Hundred Seventy-five and 46/lOO~Dollars ($ 4,575.46) , . ., Cash and in kind items valued at Five and no/100 Dollars ($ 5.00) -0 as~· listed per attached Scheduled A, in the Trust tinder the Will of t • ;f't Frank F. Kotler, listed at Washington County. Common Plea·s· Court, Orphans' Court Division No. 1145 of 1969 ·from Equibank NA (formerly Western Pennsylvania National Bank) and Roselyn Kotler (now Roselyn -·' Kotler Cooper) as Co-Trustees. Sworn to,and subscribed ' before me :_this :1.70-day of ....... ,. ,... --·. Octulttd , 1980. ~J~ DORISJ. JOHNSON, NOTARY PUBLIC PITTSBURGH, ALLEGHENY COUNTY . MY COMMISSION EXPIRES APRIL 2, 1981 · \o...,b~r. Penr.~vlv:~ni~ A~•.('r.i;:l 'n~ r:f Not~~riP.s / 1~-l-(-11 ,,.·\ :,' N:\.WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) .r ~ , ,';.. ~ .~) . • 1 ·•' ..... ,,. IN THE COURT OF COMMON PLEAS OF WASHINGTQN COUNTY~ PENNSYLVANIA ORPHANS' COURT DIVISION In Re: TRUST UNDER THE WILL OF FRANK F. KOTLER, TYPE OF PLEADING: Deceased. PETITION TO AMEND THE FRANK F. KOTLER TRUST FILED ON BEHALF OF: EILEEN STERN, TRUSTEE OF THE FRANK F. KOTLER TRUST COUNSEL OF RECORD: K~nneth L. Baker, Esquire Pa.I.D. 15264 Peacock Keller & Ecker, LLP 70 East Beau Street Washington, Pennsylvania 15301 (724) 222-4520 Firm I.D. 807 5 ~~ '/-:::.C.1 :c ......, CJ :;;-G ~) _, rri -; :"<:;1 .--, · •. ..-~ 0 :z: --,..., ~) ~ ·:J ;:::::::: -.::. e.;; 'l:> t"'-,) ~ C::> = ....,.. --~~ C) "< w v ~ N .. c.n m· :~·;:::~_. ;-··;;'"'"" .,...-..... • ..J ..,; (...-' - ~·---·! .t-·--·~ • t ~\::; r·r·; c.::; :--a•r-·~ ...... .....,;,..& ...... 1 .. _ ..----·-·-··f ~---r-· N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7128/08 mdl) '.I I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE WILL OF FRANK F. KOTLER, Deceased. PETITION TO AMEND THE FRANK F. KOTLER TRUST Petitioner, EILEEN STERN, by and through her attorneys, Peacock, Keller & Ecker, LLP, respectfully petitions this Honorable Court to amend the Frank F. Kotler Trust, and therefore respectfully represents that: 1. Petitioner is the surviving co-trustee of the Frank F. Kotler Trust, said Trust currently having a value of approximately $245,000 which shall ultimately be distributed among Frank F. Kotler's nine (9) grandchildren. 2. On October 17, 1969 Frank F. Kotler died leaving a Last Will and Testament and codicil to said Last Will and Testament which were offered and admitted to probate by the Register of Wills, Washington County, Pennsylvania. Frank F. Kotler's \ViJl established a Trust for the purpose of benefitting his wife and children with Trust income, and benefitting his grandchildren with Trust income for five years and then distributing the Trust's principal to his grandchildren. Said Trust named Western Pennsylvania National Bank, later known as Equibank N.A., as the co-trustee with Roselyn Kotler, the wife of the decedent. Copies of said Will and Codicil are attached hereto as Exhibits A and B. 3. Upon consideration of a petition from Roselyn Kotler, on April 23, 1980, this Honorable Court ordered Everett Gerald Kotler, the son of Frank and Roselyn Kotler, to replace N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7128/08 mdl) ' l ' Equibank N.A. as co-trustee with Roselyn Kotler, and that upon the death of Roselyn Kotler, Eileen Kotler Stem, the daughter of Frank and Roselyn Kotler, would take Roselyn Kotler's place as co-trustee. A copy of this order is attached hereto as Exhibit C. 4. The Frank F. Kotler testamentary Trust, at Item IV(5) specified that "[a]fter the d~ath of both of my ... children [Everett Gerald Kotler and Eileen Stem], I direct that the income from the trust be paid to my grandchildren per capita for a period of five years at which time I direct that the principal thereof shall be distributed to my grandchildren per capita, share and share alike." 5. Roselyn Kotler died on February 23, 1998, and Petitioner became co-trustee of the Frank F. Kotler Trust with her brother, Everett Gerald Kotler. 6. Everett Gerald Kotler died on May 15, 2008, leaving Petitioner as the surviving co-trustee and no substitute co-trustee has been appointed to serve with Petitioner. 7. The surviving beneficiaries ofthe said Trust are as follows: (a) Children of Frank F. Kotler: (1) Eileen Stem (b) Grandchildren of Frank F. Kotler: (1) Jeffrey Stem (2) Rhonda Stem (3) Deborah Stem Hobson (4) Caren Stem Duford (5) Linda Kotler McDonnell ( 6) Darren Kotler (7) Jody Kotler (8) Joel Kotler · .. N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) (9) Jared Kotler 8. All beneficiaries are of the age of majority. 9. All beneficiaries have consented that Eileen Stem shall serve as sole trustee of the· Trust, that no co-trustee shall be named to serve with Eileen Stem, and that upon the death of Eileen Stem the Trust shall terminate and the principal shall be distributed per capita to the grandchildren of Frank F. Kotler. All grandchildren of Frank F. Kotler understand and agree that if a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. Notarized consents for each beneficiary are attached hereto as Exhibits D through M. 10. Under the Pennsylvania Uniform Trust Act, at 20 Pa.C.S.A. § 7740.l(b), a noncharitable irrevocable trust may be modified upon the consent of all the trust's beneficiaries if the Court concludes that the modification is not inconsistent with a material purpose of the trust. 11. As noted above, at the death of Roselyn Kotler, the purpose of the Trust was to provide Trust income to Frank F. Kotler's children, and upon the death of both children, to ultimately distribute the Trust principal to Frank F. Kotler's grandchildren. The requested modifications will not change this outcome, but will merely cause the Trust to terminate and immediately be distributed to the grandchildren of Frank F. Kotler without paying Trust income to the grandchildren for a period of five years after Eileen Stem's death, to which all ofthe grandchildren have consented. 12. Eileen Stem is currently 74 years old and according to the United States Department of Health and Human Services National Vital Statistics Reports, she has a life expectancy of 14 more years. The grandchildren range in age from approximateiy 30 to 55 years, and if the Trust continues for an additional five years after Eileen Stem's death, there is a greater N:\WPDATA\ESrATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) risk that several of the grandchildren, who are intended to receive the trust principal, will die prior to the distribution of the Trust. WHEREFORE, Petitioner respectfully requests that this Court enter an order amending the Frank F. Kotler Trust so that Eileen Stern can serve as sole trustee of the Trust without a co- trustee being appointed, and ordering the termination and distribution of the trust upon the death of Eileen Stern. Respectfully Submitted, Peacock Keller & Ecker, LLP By: Kenneth L. Baker, Esquire Attorney for Petitioner .----------------------------------------------------------- N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) VERIFICATION I, EILEEN STERN, verify that the averments of fact made in the within PETITION TO AMEND THE FRANK F. KOTLER TRUST are true and correct based on knowledge, information and belief. I understand that false statements herein are made subject to penalty of 18 Pa.C.S.A. Section 4904 relating to unsworn falsification to authorities. Date: 1 /~ /o K 1/ ~~··~,·· --= EI EN STERN . ' .. :•· ' ' ,, OF FHANK F. KOTLER ~ •. FRANK F. KOTLER~ a resident of the· Borough of California, Washington County~ Pennsylvania, being of sound mind, memory and understanding, do make, , I publish a!ld declare this my Last Will and Testament, hereby rcvokiu~ any and all Wills by me heretofor.e made. ITEM I. I direct that all my just debts and funeral expens~s be paid as soon after my decease a~ may be found convenient. ' ITEM II. I hereby give, devise and bequeath to my wife, Roselyn Kotler,· all . o~ t~e re.al estate of which I may die seized, for life. I do further !1e~eby authorize and empower iny said wife to make,. execute and deliver good and sufficient de¢d or deeds for any part or all of the real estate which I have devised to her for life, and do not'require· the purchasers thereof to look to the application of the purchase or . . ! •. consideration money. In the event of a sale of all or any part of the same the net , I ., proceeds thereof, after paying the expenses of the said sale, shall be 'deposited in the trust ~reated under the terms of Item IV hereof,· and shall be subject to all the terms, . ...~., . . ' . covenants and conditions and all of the rights and privileges accorded in sai9 trust as set forth therein. I . Upon the death of my said wife, op in the event she should predecease me, I hereby give, devise and bequeath all of t_he real estate of which I may die seized to mY two children, Dr. Everett Gerald Kotler and Mrs. Eileen Stern, sha1;e and share ali.ke, for life. When the· first of my said children shall die, I give, devise ·and bequeath the one-hclf interest which he or she lpd for life to his or her childrcn·fqr the life of my . . . . \. surviving child. Upon the death of both of my children,· I give, dc~ise and bequcatt\1 all of the real c~tate of which I may di:e ~eized to my surviving grandchildren per capita. ITEM Ill. If my wife~ noJ~yn 1\olle~, shall survive m~, Igive, .devise and bequeath to l1er al>solutely, an amount which shall equal on~-half of t~c following: All , ..... -.. . . . ... -....... ..! ... / .. / ! ( ,,..; \\/ ;t· .... 1 ·-•. .L-~ ( . , /.; J . ·/ ,1 I. / · / • A. -. t-"·"' ~·· . ;' / .. · 'L.• . ·-),.• I .... , • • ~ ,, .. 0 I ' ' ' I' -..:__.:... ·: ~ _ • .-o;J .~· • • ~ ~ .~ / ··' .. ·"t':-.. -'-0,:,/ .... -~. --·-1' r· ·------ EXHIBIT EXHIBIT A "N' ' ., ., ' \ \ ; • '! .• . I I; --------------------------------------- / ...... . . .•?-.- '. . ' / of the propel'ty, uoth real and. personal and all life insurance which: shall belong to me . I . I or be subje~t to my disposal at the time of my death or whic.h shall 1 be payable at the ' I time of my death less the aggrc~ate chargeable to .principal of funeral expenses,· I administtution expenses, claims against my estate(beforc Inheritance and Estate Taxes . . I ' . ! State and Federal) and all indebtedness against or payable from suci1 property,, such • ! legacy to be reduced, however, by an amount equal to one-half of t~e aggregate of the following interests in property (but as to any such interest only to the extent to which . . I . I i~ is included In determining the value of my gross· estate in the Feferal Estate Tax proceeding in my estate): ! ,.,w (a) Any interest transferred by me to her at any tUne; • ~ (b) Any interest at my death held by her and by m~ (or by us. and any other person) in joint ownership or with the right of survivorship oJ!' as tenants by the.· entire~y or in any other form of co-ownership with right ·of survivo~sbip; (c) Such interest as may consist of proceeds of in~urance. on my life, recci vablc by her; ..; i I It is my intention to obtain the maximum marital deduction allowable to my . ! estate under the provisions of the Internal Revenue Code of 1954, s:ection 205.6, and Of any amendmentS theretO Or modificatiOnS thereof Or future Simil~r prOViSiOI1S1 and I· ! the provisions of this, my Will, shall be construed so as to give full effect to my said I . , : I intention. I direct that such of my assets as are classified as "deductible" under said ! \i statute, and the Regulations thereof or any future· statute or regulations thereof, Tlas I . hereinbefore referred to, as the same may provide at my death, s~all be first exhausted before resort is had to "non -deductib~e" assets as fi1ercin defined. ITEM IV. I hereby give, devise and bequeath a~l of the ~est, residue and remainder of the eBtntc of which I may die seized, whether the sar9e be real, personal or mixed, to my wife, H.osdyn Kotler ami Mellon National Bank and Trust Compahy., in trust for the following uses o.nd purposes: I (1) To pay the net inconH', nfteJ' paying all c:oqwm;eH incident to the I . managc•Jncnl of UH~ l.rllsl to my :-;aid wife, H.osdyn l·~~~llc•r, for· and ~uring the term of ; __ ... _ ·.) ..•• -... I I her nat11rid life~, in t(ll<ll'lcr annual ini:it.nllnJC!Illt; Ol' rnnJ·•~.'(l'l~tJilf'lllJvVin Ute e\l~l~hl. HllC' · ' .. , • J~ _h' :;. "7 /'·---. .. ·· :;r ;· ':-,;/· / :~('.. //S / ( :~' ~~ 1. _, '• ('· (."'/ •• ' '_,/, . •'t"':' C '/ _., ... ,' .: ,. •'i.. ; >· .·· • • --_.....,_ ........... ··-=:.....:·-:. ... •. ·······:·---,,.-. -····-.--··-: -:.!- . . ., .' . ·.~,.,_ .... should so dcsi·re. (2) To pay to my said wife, noselyn Kotler, any portion of the principal ! of said trupt in the event the corporate trustee believes the same is necessary for her . . . I comfort, maintenance and l)Upport, in order that she may live in the manner to which : . I. she has become accustomed; provided, however, that she shall use her individual funus ~ for such purposes so long as they may be available. (3) Upon the death of my said wife or in the event she 1 should predecease I me, I direct the .surviving trustee to pay the income from said trust t9 my two children,· Dr. Everett Gerald Kotler and Eileen Stern, share and share alike, in; quarter an~ual installments. ·(4) Upon the .death of one of my said children, I dired that his or her I share of the income be paid to his or her children, share and share al~ke. (5} After the death of both of my said children, I direqt that the in- come fron{ ti1c truot be paid to my grandchildren per capita for a period of five years I at which time 1 direct that the principal there.of shall be disti'ibuted to i:nY grandchil11~en per capita, share and share alike. ITEM V. I direct that my trustees in addition to and not in limitation of any I :luthority given by law, shall have the. following powers: ( 1) For the payment of debts or for any purpose of adrhinistration or I lis~ribution, power to sell, mortgage, lease, alter, improve, pa:rtitio1~ and exchange I ll or any of my real estate, at any time during the continuance in whol:e or in part of e trust under this my Will and at the termination thereof for purpose~ of distributicln, i . . I tling at public or private sale, for such prices and upon suc;h terms ~s to c.ash and ·dit as they or it mny deem best, or upon the reservation of ground r 1 ents, and ~he I ground rents iu turn to exlingui~h or assign, and to grant and convey good and .cient Litle, willloutliaiJili(y 011 Uw part of the !iurcllasers or othe1· l?crsons so. to see to the appHcnlion of the purchnsc or ··, / . \ . ( / I (~·~:~: )/~ _,.:~~ / ~ ·. ·-• .,:, !C.' . , .. :.,• ~,' .· t· / ('· . a ... : , . .. • ,, ... '/ ,_,. .. ·' / ~. '.) ....... ,. ''·c:~ . / •/'· '/' , ~.>);;. .' ·' ·:'/··C..~./ ---·--·--.. ·--~-.L. - ng with tlw <!Xl't:ulor or trusteL•s, t I -J- '1l •j I . : I I I ' . . . ·I i. ; '' I I ·~, ' I I (~) To pu rcha.sc or otherwise acquire real .estate rnd to exercise the . . same powc~!:; thereover us hereinbefore provided with respect to·t~e other' real estate . ' of the-es.tate. I (3) To retain all stocks, bonds and investments orned by me, and to invest a~d re.in vest the lru sl Cl:itatc herein c rca ted or any part tlu::r~ut in any kinu1 o{ property, real or personal, including, without limitation, mortgag~s or mortgage I . i participations, common trust funds, common stocks, preferred stocks, bonds, notes 1 . . . I and other sec~rities, regardless of whether the sa~ne are legal inv;estments for trust I funds as now or hereafter defined by law, whether by statutory cna~tment, judicial decision or otherwise. II 'I (4) To borrow money and pledge any stocks, bond~ or other personal property of the estate as security therefor, without liability on the :part of the lender I to see to the application of said money. ' ' (5) To purchase securities at a premium, to amortize the premium out I of incoh1 e, or to· charge the same to principal or income, or partly: to principal and partly to ii~·come, at such times and in such arnounts as it shall dee:m best. vestments. . I (6) To exercise any option to subscribe for stocksj bonds or otl~er in- ! ( 7) To join in any plan of lease, mortgage, consolfdation,. exchange, reorganization or foreclosur.e of any corporation in which the es·t·at~ may hold stocks, I bonds or other !:;ecurities, (0) To retain indefinitely any part of the trust. esta!te, real or personal, which is or may become unproductive,· or in the discretion of the t~uslees to make sale • thereof. Tl1c trustcel:i in their or its discretion may pay the carrying charges and ex- penscs of proper·ty, dul'lng any year in which il i::; unp1·oductive, oul of other principal of the tr·usl estate, or out of tile income of othct· prinr.ipnl, or parqy out of such princi- I pal or incotne, and llwy or it may f1·om lime to time r<~ind.>ur~c su~ll principal or income: for l111! wl1nl<: Ol' p:tl'l. of said cll~rg<:f; :111<1 <!.XJH!IISL.:~i •. The tr;u~lees m~y ni>J>OI'Iiou . . (/ /"' (: .•• ,···-., . ··~'' I -~- . ' ·, l /,/ ... ~:.·· ;{ i..j <•.' (~ ( ·.·"' .•... --,, .-~: .. 1 :• •. _ ·1··.<.-.:. ·. ~.7• ..,/ .. j .. -. ......... -.-:· _ ...... / /j •. h', ('· . /i,··, .1... . /",.. , / . -:------j,__-, ---·-· -----···--- ' ,· ,·' . . .. _.,.... ~ .. • ~ + • the proceeds of sale of unproductive property between principal a1}d income accqrding to law~ or in theiz· or its discretion they or it may pay said proce~ds into principal . . without apportionment. {9) To co-mingle the assets of the trust herein granted with ·the assets ! • coming into their or its posse~sion from any other source for the ~.enefit or the bene-i ficiaries hereof under like or similar provisions. fl (10) To either distribute capital gains or add such to the principal of this trust at the discretion of the trustees; and either deduct capit~llosses from income ' ' or charge them against the principal at the discretion of the trust~es. ' ( 11) In the event any stocks of which I may die s~ized should be given . . rights to subscribe for additional shares or should declare st:>ck 9ividends, I hereby • : I authorize my trustees to apply the same either to corpus or t·:> in~ome as in their or ' l its discretion they or it shall deem best. l'l'.EM VI. 1 direct that all legacies and all shares and i:nlerest in my estate whether principal or income~ while in the haJ!dS of my executor ot truste~s, 1Shall not be subject to attachment, execution or sequestration, for any :debt, contract, I obligati9n or liability of any legatee or beneficiary, and shall not !be subject to pledge, assignment, conveyance or anticipation~ and the personal receipt. of such legatee or beneficiary, shall b~ the sufficient and only ·discharge of my exed1tor or trustees.· ITEM Vll. I hereby authorize my executor, hereinaftef named, at her or his discretion to file a joint income tax return with my wife. ' ITEM VIII. I hereby authorize and empower my e~ecutor hereinafter named ! to. enler into any compromise which l1e shall deem to be ·proper o~ a.ccount·of any estate, income or other tax claims. . ' ' ' ' ITEM IX, I hereby uu lhorize and direct the payment to the corporate i I trustee of fees for Herviccs rendered as shall be called for in thcjir standard fee schedule, as approved by competent courts. .. .,.. .·-··. I I I ' . ~ ~ . . . • ! . ,, •. //ITEM X. I hereby autlloriz~ and empower my executor 1cr.cinafter na.mcd ' I to pay all inheritance, estate and succession tuxe~ out of my l~esidu:ary estate,. . I ITEM XI. In the event any of my grandchildren ~hould idherit under the , I ! terms hereof dul'ing their minority, I hereby nominate and appoint M~llon National Bank and Trust Company as Guardian of said minors. ' I . ' I ITEM. XII, I hereby nominate and appoint my wife, Roselyn Kotler as I I I Executrix of this my Last Will and Testament. In ·the event for anYj reason she s~ould I ' be unable or unwilling to serve,· I hereby nominate and appoint MaxjBal~'om of i . . . • . I • . Pittsburgh. Pennsylvania and Mellon National Bank and Trust Company as co-executors I I of this my Last Will and Testament. IN WITNESS WHEHEOF, I have hereunto set my hand thi~ . / !f" day of I ma.v-c..~· A --~~------------' • D.j 1967. I This instrument consisting of six (G) typewritten pages, (~ach bearing the signature of the above nam cd Frank F. Kotler), was by him on ·the da\e hereof signed, published and declared uy him to be his Last \Vill and Testament, ih C>Ul' presence, who at his request and in his p1·csence and in the presence of each dthcr, we believing him to b~ of sound and disp~sing mind and memory have hereunto s~bscribed our names as witnesses: -6- i I ~e!~~ .. -·~ ' i I . I' •· I. r~~~~~~~~-----~- / _r-. .' ,.-.... '· CODlC I L '1'0 ·[ u !~ t.ll I i 1 L tf n h. (IT .t.'o!~ t n n t 1i~n f' ,, \\ .~\•'•, '• '·t 'o o ' t•,• \ ' '' '',' ,,; ,: I I ~ '• t' 'I •, o ' '• •• , .. , .. ,,\1 •-1- OF FHANK F'. KOTLER I I ! 11 FRANK F. KOTLER, a resident of the· Borougry of Cal• I ifornia, Washington County, Pennsylvania, being of sound m:ind, mem- i . . . ory and understandin~ do make, publish and declare this a~ a CodicU to ·~y Last Will at1d Testament.,~ dated 'the -·:-./~.:;;_: ___ day ori }'J1p.v-Jl A. D."' 19(7- ITEM I. I he:reby direct that the first paragraph, of Item IV ... ! • of my said· Will shall be modified to read as follows-a "I h~reby·give, devise and bequeath all of the rest.,~ residue and remainder ;of the estat'e of which. I may die seized, whether the same be real, persrnal or mixed, to my wife, Ros·elyn Kotler and Western Pennsylvania Natiopal Ban~" in trust for the following uses and purposes:". ITEM II. I hereby direct that Item XII of my saiFJ Will sh'all 0 i be modified to read as follows: 111 hereby nominate and ap9oint my wiie,1 Roselyn Kotler, as Executrix of this my La~t Will and, Tes~arnerit. In 0 the event for any reason she should be unat:>le or unwilling }O serve, . I I hereby nominate and appoint Max Balsom of Pittsburgh, · ~ennsylvania i and Western Pennsylvania National Bank.,~ as co-executors Of this, my Last Will and Testament". ITEM III. It is the ·sole· intent of this Codicil to !substitute i Western Pennsylvania National Bank as Fiduciary in said win instead I I of Mellon National Bank and Trust Company as therein set forth. elf . 17 ~ 9-::t~ • 0 • '01.:~ ~ tJ ," 71 "W.c.J: -·--.. -;?. ~r , • I ., L/0 ·, : 0 EXHIBIT ''!?:' ---· ... ~ ....... . t r I ·j I . . I ----------------- '· , . the ITEM IV, -~ . ' . . I hereby re-publish and re-declarc :my Will dated ! ~ 2 J I r.k day or -J,...J...).!..!1(~t v~· ~":...---_;._..JJ 196 7, in an :respects ~ther than that as modified above. I •. day of IN WITNESS WHEREOF, I have hereunto set miy band this -d . ! /.t 01!)'-u· rt "fl 1 , A. D 01 7 This Codicil consisting of two (2) typewritten p;ages (bearing the signature of the above named Frank F. Kotler), was 'by him on the . I date hereof signed, published and declared by him to be 'a Codicil to his Last Will and Testament, in our presence, who at his request and in his presence and in the presence of each other, we b~lieving him to be .of sound and .disposing mind and memory, have hereu!nto subscribed OUr names as Witnesses: r'!l~ n ~: • .~ -I ~f&___::_~ ~ c.;;;="' . . ... .. . ·: .. . . . . ""' ... ~·>_ ............ ~ : 9/ } / . //, ~. rL.. 4'-':..,A· 4• ~ ....... . , . I Tl -2- .. . .. .· ~ ~i ~· ~ .--. ::... .......! { ..:;~ ~I :;;;; J :J ,. . : lo3 -.LJ 7-/115 CODICIL TO 1ftttst nrl~. .1:~ .. · ... . ;: '-~ ... ··. w. __ l '. _ .... -.,. I • · • .,.. V • ' -..., • ·;~· ;' unu lli~sftt1tttJtf .. ·-· .· ... , . . . . ' ... --~~ ·;.~ ~ ~-¥'.....,.. ~· ) ·. "• ., •a ,. , ._.-y .of FRANK F. KOTLER PEAcocK, KE-LLER & YoH e: ATTORNEYS AT lAW 606 WASHINGTON TRUST 6UILC\ING WASHINGTON, PA. . i ··~ i . . ')I . i :, I ) . .. . I .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST UNDER THE WILL OF FRANK F. KOTLER, DECEASED § § § § § § § No. 63-69-1145 .J 0 R D E R AND NOW, this ';2. ~ day of April, 1980, upon consid- eration of the Petition of Roselyn Kotler Cooper to appoint sub- stitute trustees under Section 7101 of the Probate, Estates and Fiduciaries Code, and after hearing and careful consideration, it is hereby ORDERED, ADJUDGED and DECREED that Everett Gerald Kotler is appointed.substitute co-trustee without bond, that Equibank, N. A. _is hereby ordered to file an account and make dis..:. tribution to the new trustee, and that at the death of Roselyn Kotler Cooper that Eileen Stern shall be appointed as substitute co~trustee in the place of Roselyn Kotler Cooper. j I i . . \·. CERTIFIED. TO BE. A TRUE AND COHRECTCOPY AS OF RECORD IN THE REGISTER .OF WILlS AND. LERKOFTHEORPHANS'COURi:: t:FICE R .GISTER AND CLERK DATE: APR 0 8 1998 BY THE COURT EXHIBIT "C' .. N:\IJI/PDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) . . IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE 1 WILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, EILEEN STERN, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death ~fEILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. Date: Cf/;olo% ~2 ~a;;; d · · I EILEEN STERN SWORN TO AND SUBSCRIBED BEFORE ME THIS J[J!!!_ DAY OF '2008. ~:ru?t;-bsJt;t;oaru ~ry Public I COMMONWEALTH OF PENNSYLVANIA Nctarill Seal Christine M Meer1M, Nataly Public Ferguson T~ CennCounty My Commla&ian ~Aug. 5, 2010 My Comm. Exp.-: ·. · Sjs/:2.0!{) I . Member, Pennsylvania Association of Notaries Exhibit "D" N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE WILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, JEFFREY STERN, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue Date: Se(fz. / ~ ~dO 8 . 7 SWORN TO AND SUBSCRIBED BEFORE ME THIS /(, DAY OF f,,I,,J,,. , 2008. itt-·· Nota Pubhc My Comm. Exp.: f. 'JI.'2..tJ, o MATntEW ROMANO NOTARY PUBUC t4EW HAMPSHIRE IIY COMMISSION EXPIRES 9121110 JEF / Ex:hibit "'E"· N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7128/08 mdl) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE WILL OF FRANK F. KOTLER,. No. · Deceased. CONSENT TO MODIFICATION OF TRUST I, RHONDA STERN, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving ~~ue per stirpes. A Date 09 b¥~{)0 'f ~~ T . ·RHONDAST SWORN TO AND SUBSCRIBED BEFORE ME THIS JKtb_ DAY OF _ull{p!:LJ,Ipk~· 4J.£1)t~h1~· v:-L______, 2008. ~cy!f2tuAJ ..4J{)tary Public My Comm. Exp.: Jiuoe 17, 21>1~ Commonwealth of Pennsylvania County of £1e.efttn? < COMMONWEALTH OF PENNSYLVANIA Notarial Seal , Sandra L Ames, Notary Public Ferguson Twp., Centre County My Commission Expires June 17, 2012 Member. Pen_nsytvania Association of Nolaiies Exhibit "F" N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7128/08 mdl) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE \VILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, DEBORAH STERN HOBSON, as beneficiary of the Frank F. Koter Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. nate: 4]1s\oe · . Q~~d~ ~ORAH STERN HOBSON SWORN TO AND SUBSCRIBED BEFORE ME THIS /J DAY OF t ~ #-t.111 bug, 2008. ·I ~~~ ~ MyComm.Exp.: 3..--t~O Cf Exhibit "G" MARY HARIIIS Nota1y Public, State of Florida My comm. expires filar. 6, 2009 No. DD403C16 , N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLV ArqA ORPHANS' COURT DIVISION In re: TRUST UNDER THE \VILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, CAREN STERN DUFORD, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren ofFrarik F. Kotler without delay. s·. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. . .· ' ' - Date:......:. ·~··_q...J...j)"-O~o.l...-o4/_.!..o.o!....l.~.l---• I SWORN TO AND SUBSCRIBED BEFORE ME THIS &1_dDA Y OF ~ ,2008. ~~~Ba-w . ~........ -. WI)' co~~ !Yf;· ;oj~jo9 . \ ~}itww~ CAREN STERN DUFORD ~ Exhibit "H" • N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) . . ' ., IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA . ORPHANS' COURT DIVISION In re: · TRUST UNDER THE WILL OF FRANK F .. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, LINDA KOTLER McDONNELL, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the .Trust; 2. No co-trl,lstee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. Date:lff/30/08 ~ l{__rt~/L m~o~ ( r 1 LINDA KOTLER McDONNELL SWORN TO AND SUBSCRIBED BEFORE ME THIS 3.Q_ DAY OF .~ ~~~'P cVI ' 2008. Notary Public My Comm. Exp.: Exhibit "I" N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7128/08 mdl) IN THE COURT OF COMMON PLEAS OF \VASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION I11 re: . -TRUST·UNDER-'THE- WILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, DARREN KOTLER, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: l .. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal·shall be distributed per capita to the •--~---=~surviving-grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prio"r to distribution of the Trust, the deceased grandchild's share shalL pass to his or her surviving iss~r stirpes. Date: q_} ?£/o ~ · ~#t?; 7 ( · DARREN KOTLER SWORN TO AND SUBSCRIBED BEFORE ME THIS 3 () DAY OF Notary Public My Comm. Exp.: ~~~ ,s; :2.. D J 3 Exhibit "J" N:\WPDATA\ESTATE\K-0\21494hem."p01 (rev. 7128/08 mdl} --:----------~----- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE \VILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, JODY KOTLER, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-tl1,lstee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Tru3t, the deceased grandchild's share shall pass to his or her surviving issue per stirpes. Date: lD\\~ SWORN TO AND SUBSCRIBED BEFORE ME THIS /!Jt DAY OF {b-r;~&-tJ '2008. My Comm .. _ Exp.: /-/c£2-&c:/(~? LENA ANN OLESIEWCZ !-NOTARy PUBLIC OF NEW JERSEY ,~· Mx Comm. £xp.Jan.12, 2009 . : ,•, Exhibit "K" • N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) • l\ ~ -:. .. ,; IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~ PENNSYLVANIA ORPHANS' COURT DIVISION hi re: TRUST UNDER THE WILL OF FRANK F. KOTLER, No. Deceased. CONSENT TO MODIFICATION OF TRUST I, JOEL KOTLER, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. · If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchild's sh~re shall pass to his or her surviving issue per stirpes. D~~e: /0~/-CJ?-tit#~ ,J ~LKOTLER SWORN TO AND SUBSCRIBED MY Comm.-Exp.: 1-/ctl--~oc?tf LENA ANN OLESIEWCZ · ~ ., A NQTARY PUBLIC OF NEW JERSEY ::~.~ MY:Ciimm. Exp. Jan. 12. 2009 .. (.".,·!..;··~( .. Exhibit "L" 'I N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE . . WILL OF FRANK F. KOTLER, No.· Deceased. CONSENT TO MODIFICATION OF TRUST I, JARED KOTLER, as beneficiary of the Frank F. Kotler Trust, do hereby agree and consent to amending said Trust as follows: 1. EILEEN STERN shall serve as sole Trustee of the Trust; 2. No co-trustee shall be named to serve with EILEEN STERN; 3. The Trust shall terminate at the death of EILEEN STERN; 4. Upon the death of EILEEN STERN, the Trust principal shall be distributed per capita to the surviving grandchildren of Frank F. Kotler without delay. 5. If a grandchild of Frank F. Kotler dies prior to distribution of the Trust, the deceased grandchi!d:s~.s~-a~~ shall pass to his or her survivi:Jg is~ per :rpes> ~ Date: //· ']-o~ --~~~:._:_==.1..-..L.~__:::__......,£...------- .. DKOTLER SWORN TO AND SUBSCRJBED BEFORE ME THIS .._gft! DAY OF ;Jort;-r~i?Jt7--f , 2oos. ' ~~ . ¥Y Comrri.·. Exp.: -~J_..!.-A..lo.<c9-=-_..!..:tJ-=--+-f-- ,. Exhibit "M" ,---- 1 I I ' ,._ . ,., ~.--' . '' • N:\WPDATA\ESTATE\K-0\21494hem.p03 (reli. 9/2/08 mdl) ·l . '• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION InRe: No. ~3-~tf-j/t/S TRUST UNDER THE WILL OF FRANK F. KOTLER, TYPE OF PLEADING: Deceased. FINAL DECREE FILED ON BEHALF OF: EILEEN STERN, TRUSTEE OF THE FRANK F. KOTLER TRUST COUNSEL OF RECORD: Kenneth L. Baker, Esquire Pa I.D. 15264 Peacock Keller & Ecker, LLP 70 East Beau Street Washington, Pennsylvania 15301 (724) 222-4520 Firm I.D. 807 0-J7757 -"' ~ -··'-.,. 11"~·. tf_~·-:.~ ~-·~·, :::-.. ;::::·. i:'"i'"l -:::_:;J , .... ~,, -.... ___ . _)_::;;.. --··---o ""''t"• j _ N:\WPDATA\ESTATE\K-0\21494hem.p01 (rev. 7/28/08 mdl) ; IN THE COURT OF COMMON PLEAS OF W ASHI~GTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION In re: TRUST UNDER THE WILL OF FRANK F. KOTLER, No. Deceased.· FINAL DECREE AND NOW, this j_}_~ of__._jJ_n/ _____ , 2008, upon consideration of the facts set forth in the foregoing Petition to Amend the Frank F. Kotler Trust=, it is ordered and decreed that the Frank F. Kotler Trust is hereby amended, and Eileen Stem shall serve as sole trustee of said Trust, and that said Trust shall terminate at the death of Eileen Stem and be distributed to the grandchildren of Frank F. Kotler per stirpes without delay. t'~ ~ <::~ ;;::--~-· c;l rr-· ::I> ;..-o f.b:l c-.. . __ ...., r-n z ... ! .r ·:.c G"J c:, o( ... ·' -Y c:n < -· . --:.; ~ 4 ~-..-. -·~ rn rl"' ···-~ t I I --I ;'C' w :::~:::: J 0 ,,. ;. z --.-. -o c.::; I ~ :::£: ::::> N \:" .. :::; .....--· .. .,. ___ ...-- V' .. _ ......... -· "C) U1 -------'t:> ~ ~-·;-· .. · [ ,. i.l1 , ·r • f ,. I \ I . In t4r <trnurt ·. nf Qlnmmnn Jlrus nf .lfus4ingtnu Qtnunty ®rp4an.a' <1tnurt iittisinn ; In the matter of the Audit of Account in the Trust tm.der the !rJill of : ~ of Frank F. Kotler, deceased · 1145 of 1969 No·----.,.--------------- TO THE AUDITING JU:PGE: Enter ___ my-=-____ ____.appearance for the Co-:-Trustees in the above-captioned matter . N.B.-Counsel shall, by separate paper, present a concise statement of each claim, with supporting calculation of any interest claimed. Objections to an account as filed, shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. . 19M j . ·-<i·· .. <--. No. 1145 of 1969 In re Audit of Account in Estate of FRANK F. KOTI.ER, deceased. AUDIT Jrnrript fnr 1\pptarnucr FOR Roselyn Kotler Cooper and Everett Gerald Kotler, Co-Trustees Kenneth L. Baker, Esq. Attorn&y ~2 ------------- J Form for Guardian or Trustee · Jttitinn l'ur A.Wtt Jn . W~t ®rp4ans· <ttnurt nf llas4ingtnn <tlnuntg Estate of ................. f.RANK ... f. ...... KOILER ..... ®.~~.@.g.d.t .......... . Filed at No .. JJ4.~ ...................... of 19 -~.9. .. ·F~~'i~ra~~~~r~~}~a~~~~i~l{o~i~~ · For ... E6Q .. RQs.e.ly.n .. .KQtle.r. ....... OQK.lw.s.~lY.n .. Ko.tler. ...QQ:1.1:JJlitt.~_E;,§ ......................................................................................... .. Place of record . of appointment..W@.b.;J;J.U~t.QQ ... Q9.1IDt.Y ...... P.§TID§YJY.SDJ:.a ............... C.o.op.er. ............................................................................................ .. minor-incompetent-life tenarit !!a~:~~ia~~hip ............ ..?../.J.~.I.?.J ........................................................... .. If there have been former accounts filed in this estate, list: · · SUbstitution of Everett Gerald~Kotler as Trustee for Equibarik, Reason for filing this account...o .. (f.Q~E1Yoo.W~.~~~ill .. .:P~~Y.JY.~o~?.:o.~~~-~o~~ ... ~.~?. ............................. o ............ oo .. ooo ... oooooo All persons· having any: 'inte.rest, vested or contingent'' (including claimants), in the fund now before the Court, with the nature of their interests are: . Everett Kotler; Eileen R. Stem; Jeffrey Lane Stem; Rhonda Stem; Deborah Stem; Caren Stem; -n.anEd remaind.errrEn in the Trust Linda Lee Kotler; Daren Kotler; Jody Kotler; Joel Kotler; Jared Kotler; -na:rred remaindenren -who are minors, represented by Frarik C. Roney, Esq. Guardian Ad Litem for the minors as per Order of Judge Terputac dated January 29, 1980 0 AlJ. ?f said parties }lave received. notice as required by the Court Rules except as follows: 1 • ~ . • • . . :N~e·· i<. The fund now before the Court is subject to the following taxes: None Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution: . t ~ J ..• , J . . . 0 ···None ·• ( ._;·\: ·• Balance for distribution per acco~nt, Additional debits not shown in account: (Indicate whether income or principal) Federated interest received 8/8/80 (incorre) Additional credits not shown in account: (Indicate whether income or principal) 1980· Persemal Property Tax pciid 7/25/80 ·(income) '. Balance for distribution ~ Princip~l Income Total Principal $ .... A.~.?.~§.:)§ ............................ .. Income $ ............ ).~ .• ..18 ................................... 20.15 Total additional debits $ ............... ?.~ .... ~?. ............................. .. 16.25 Total additional credits $ ............. ..12.: .. ?.?. ........ . ...................... $ ... , ...... ~! .. ?.?.?. 38 ··.··z······························· $ ............... )44.08 4' 5'8'()':'46"""""':""'"':"'' $ .......................................................... .. If the balance for distribution is not in cash, list items held in kind with carrying value designated, and if this is a ·distribution accourit, file elections to take in kind for all items so listed: ·'' See ·attached Schedule "A". '• . "':; Set forth accountants sugg·estion as to manner and form of distribution to be made, awards to be stated in pro- portions unless specif-ic amounts or items are designated by instrument under which estate is being distributed: Everett Gerald Kotler and Roselyn Kotler Cooper (formerly Roselyn Kotler) as Co-Trustees of the Trust tmder th~ Will of Frank F. Kotler, deceased listed at Orphans' Court Division No. 1145 of 1969. COUNTY OF WASHINGTON, CO~·ll\10~\VEALTH OF PENNSYLVANIA, ~ ss Principal $ 4,236.38 ---'------- In cone $ _ _::._--=3__;_44...:....;_. ~08:;.___ TOTAL $ 4,580;46 ----~~-------- As transferred from the TruSt tmder the Will of Frank F. Kotler with Equibank (formerly Western :_Permsyl-:. vania National Bank) and Roselyn ·' Kotler, Co-Trustees. . ~ :\ :. The above named Fiduciary or representative thereof, And your petitioner will ever pray, etc. being duly .... S.W.Qt'.P.. .............. doth depose and say that the ~ . /. . _# ~~:s 0~:' rb~/~ ~~~ :~~:~~i;Jg~'t~.;;:/'"' to the k~os:·~~-· .. .. . Sw.orn ................... to and subscribed before me ._£} ~/IAJ --:L/~1! _ . - 30th September 80 ... r. ..... ;~i~.,..K!;ttl~r ...... "&~--:: ............................................ . Th;s ....................................... day of ....................................... ~ Rose yn Ko er, C -Trustee s;gnatme of Offk~~ .......... r R0£~1(~<?.~ Title of Officer., .......... No.tar.y .... P.ub.lic ............................. .. Office expires ........... F.eb.r.uar.y .... l.4.,. .... .19.81 ..................... .. Mary Jane Smith, Notary Public Washington,~ Washington County, Pa. Mr, Commission Expir~ February 14, 1981. Jrtitinn ~ur 1\uilit IN TI-lE ORPI-IANS' COURT OF WASI-IINGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES No ........... ll45 ...... of 19 6.~:L ESTATE OF ... f.!.~ ... .f..: ..... ~t._;l;,§~.A ..... Qg£~.~.4 .... FOR ..... E]Q ... ~~§.~~ . .J~9~J~!: ..... (P.:~ ............................ - -·-···RQ.s.e.ly.n ... Kotler. .... CQop.e.r} ....................................... -minor-Incompetent-life tenant Counsel for the accountant shall submit herewith the following, if pertinent: 1. Will or trust instrument-attested. 2. Inventory. s: Signed elections of items to be taken in kind- if distribution account. 4. 5. 6. .,.,.q minor approving accountant . ~ ~:~ ,_ "ti'. Equibank N.A. Oliver Plaza · Pittsburgh, Pa. 15222 ibank August 12, ·1980 Miss Caren Stern 7 High Street Monessen, PA 15062 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Miss Stern: Enclosed is a copy of the First and Final Account of 1this bank as Trustee which you may retain for your files. The original of the Account has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by the Orphans' Court Division of Common Pleas Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday,. October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputac. It is_not necessary for you to appear at the Audit, however, you may attend if ~w~~~~ . Please let me know if you have any questions concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure "cc: Kenneth L. Baker, Esquire An Equimark Company £:quibank t\.A. Oliver Plaza Pittsburgh, Pa. 15222 bank August 12, 1980 Miss Deborah Stern 7 High Street Monessen, PA 15062 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4. Dear Miss Stern: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your fileS- The original of the Account has been filed in the Office of the Register of Wills of Washingt9n County, Pennsylvania, and will be called for Audit by the Orphans' Court Division of Common Pleas Court, . Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputac. It is not necessary for you to appear at the Audit, however, you may attend if you wish to do so. Please let me know if you have any questions concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure ~cc: Kenneth L. Baker, Esquire An Equimark Company • I I \ . E quibank N.A. Oliver Plaza Pittsburgh, Pa. 15222 ibank August 12, 1980 . Miss Rhoda Stern 7 High Street Monessen, PA 15062 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Miss Stern: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for .your files. The original of the Account has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by the Orp~ans' Court Division of· Common Pleas Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J . . Terputac. It ·is not necessary fo~ you to appear at the Audit, however, you may attend if you wish to do so. · Please let me know if you have. any questions concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure / cc: Kenneth L. Baker, Esquire An Equimark Company (.quibank N.A. Oliver Plaza Pittsburgh, Pa. 1522'2 ibank August 12, 1980 Mr. Jeffrey L. Stern 7 High Street Monessen, PA 15062 . Re: Frank F. Kotl~r Trust Under Will Account Number 32-66.62-00-4 Dear Mr. Stern: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your files. The original of the Account has been filed in the. Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Aucit by the Orphans' Court Division of Common Pleas Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputac. It is not necessary for you to appear at the Audit, IDwever, you may attend if you wish to do so. Please let me know if you have any questions concerning this metter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure Icc: Kenneth .L. Baker, Esquire An Equimark Company F.:qulbank N.A. Oliver Plaza Pittsburgh, Pa. 15222 ibank August 12, 1980 Mr. and Mrs. Stanley Gruber 650 North Ithan Avenue Rosemont, PA 19010 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Mr. and ·Mrs. Gruber: Enclosed is a copy of the First and Final Acc.ount of this bank as Trustee which you may retain for your files. The original of the Account has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by· the Orphans' Court Division of Common Pleas Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m •. before the Honorable Thomas J. ·Terputac. It is not necessary for you to appear at the Audit, however, you may attend if you wish to do so. Please let me know if you have any questi~ns concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure .Icc: Kenneth L. Baker,-Esquire An Equimark Company t:quibank N.A. Oliver Plaza Pittsburgh, Pa. 15222 · August 12, 1980 Mrs. Eileen Stern 7 High Street Monessen, PA 15062 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Mrs. Stern:: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your files. The original of the Account has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by the Orphans' Court Divis!on of Common Pleas ·Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputac. It is not necessary for you to appear at the Audit, however, you may attend if you wish to do so. · Please let me know if. you have any questions concerning this matter • Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure /cc: Kenneth L. Baker, Esquire An Equimark Company .. Equibank NA Oliver Plazn • Pittsburgh, Pa. 15222 bank August 12, 1980 Dr. Everett Gerald Kotler 616 Dawes Highway . Pompton Lakes, New Jersey 07 442 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-o0-4 Dear Dr. Kotler: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your files. . . The original of the Account has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by· the Orphans' Court Division of Common Pleas. Court, Court House, 100 West B,eau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. befo::-e the Honorable Thomas J. Terputac. It is not .necessary for you to appear at the Audit, however, you may attend if you wish to do so. Please let me know if you have any questions concerning this matter. Sincerely, Marie A. Shep.os Trust Officer MAs/jla Enclosure Kenneth L. Baker, Esquire An Equimark Company F.quibank N.A. Oliver Plaza • Pitts bur Jh, Pa. 15222 uibank August ]2, i980 Mrs. Roselyn Cooper 537 Third Street California, PA 15419 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Mrs. Cooper: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your files. The original of the Account has been filed· in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by the Orphans' Court Division of Common Pleas. Court, Court House, 100 West Beau Street, Washington, Pennsyl\'ania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputae. It is not necessary for you to appear at the Audit, however, you may attend if ~w~~~~ . Please let me know if you have any questions concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla. Enclosure /.c: Kenneth L. Baker, Esquire An Equimark Company f f::qu,t3ihl?~ n; t- Oll :~r Pia.~·., • P11!SIJurgh. Pa. 15222 uibank August 12, 1980 Frank C. Roney, Esquire Law and Finance Building 15 North Central Avenue Canonsburg, PA 15317 Re: Frank F. Kotler Trust Under Will Account Number 32-6662-00-4 Dear Mr. Roney: Enclosed is a copy of the First and Final Account of this bank as Trustee which you may retain for your files. The original of the Account ·has been filed in the Office of the Register of Wills of Washington County, Pennsylvania, and will be called for Audit by the Orphans' Court Division of Common Pleas Court, Court House, 100 West Beau Street, Washington, Pennsylvania, on Thursday, October 2, 1980, at 9:30 a.m. before the Honorable Thomas J. Terputac. Please let me know if you have any questions concerning this matter. Sincerely, Marie A. Shepos Trust Officer MAS/jla Enclosure / cc: Kenneth L. Baker, Esquire An Equimark Company 'lREOEfVED AUG 14 WBO ·'. ~ '' .. ; . Fc;rm RCC-83 -' COMMONWEAI.TH OF ·PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF .... WASHINGTON ........................................ . I1WORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the· Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) ...................... F.a:~~E:.:.~:.~~;~-~S~~~~---~-~---···· ........ ···········}::::uA;~: OF (State full name of decedent) Late ot ................. Washington ...................................................... Co1Ulty ~ :::.:· .~-·::::::::t:__ --~=-:.::} "' ........................................................................... R0..S.E..L.Y..N. ... KQ.T..L..E.R. .......................................................... . Eucutor of the estate of the above-named decedent being duly sworn, deposeS and sayS Decedent dJed . .......... : ........... (~;;;~·)············• 19 .. {·~2~·;·····•{ ~;~~aving a last will, copy of which is hereto attached. } ......... October ..... (Month) ' Name and address of attorney or} ..... P.ea.coc.k:~ .... Keller:~ ..... Yohe .... &. .... P..g,y!l .... .e..a. .. ::::IO .. ~.!l.:$t .. l?.~!l.:ld ... :::i.t.:r.~.~t~ other authorized representative to whom all correspondence should be ... Washington11 .. P.ennsylvania ... .15.3.0.l... ....................................................... . ........................................................... . mailed. That as such .... Executor ..................... deponent is familiar with the affairs of said estate and the property con- < J•:x.,r.u tor-Administrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy qf another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:- THIS SAFE DEPOSIT BOX RENTED IN NAME OR N.~ES OF That the contents of said safe deposit box or boxes are itemized under Schedules}b I\ EOr this return, with the exception of the following, for the reasons hereinafter set forth: That Sc.hedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real p~operty at the date o~ death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page 0~ record thereof. It also sets forth in the columns provided there~ore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule 8 attached hereto and ma.de part hereof sets forth fully and in detail all personal property wheresover· situated owned by the decedent at the time of death; all moneys le~t by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest. thereon, if any, down to the last interest day prior to decedent's death in the case of savi~gs banks, a~d to the date o~ ~ecedent1 s death in all other cases; all bonds,' postal savings, treasury certificates or~notes and othe} evidence of in- .1 . debtedness of the United States to the decedent.; all obligations, whether by ·statute or agreement they . . are designated as ta~ free, of the·United States, or any state, or political subdivision thereo~, or of any foreign country, which are owned at the time of death; all wearing apparel, jewelry,),silverware, pic- tures, books,· works ·of art, ·household furniture, horses, carriages, automobiles, boats, and any and all other personal .chatte.ls or' whatso~~~r kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortga.ees held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment o~ money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the ~ace value and estimated fair market value thereof, and if such estimated ~air market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. .. ' ' In the case: of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also set-s forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and .liabilities of said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting fort.h the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's inte.rest therein must be submitted. It should also set forth in itemized form, together with the f~ir market v.alue thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possessi~n or ·enjQyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the ·relationship of the transferees· to the decedent, the proportionate share received by_ each transferee and all other facts of a· pertinent nature regarding said transfers. In the case of transfers intended'to take effect· in possession or enjoyment at or after death,. there is also attached to the schedule a co-py of the deed, trust agreement or other instrument creating the trust. TherA is alsb set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of"the exercise by. decedent, eitt•er individually~ or_jointl~, with l!nother, or any power of appoint- ment vested in decedent, either individuall.y or. jointly, by the will, deed, or other instrument of another, with a copy of the instrument creating such power ~ttached to'the schedule.' That Schedule D attached hereto and made part hereof sets forth the na~es -and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of de.cedent' s death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary. That Schedule E attached her·eto .and made a part hereof sets forth all property, real and per- son~!, o~ned by the decedent jointly with another or others, including intangible, standing in the name of· the'd.ecedent and others, plus the-date an:d place ·of record of j_nstruments._effecting·.the vestiture of , .. , ....... ' • ~ th ·-~ • real estate and the date of acquisition of personalty, plus the name, address and relationship, ff any;~' of co-owners to the decedent. . .... That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and tmpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein, 1have been carried forward and properly registered in the S~ary. Subscribed and sworn to before me this ................................ . ............ ~ .. ?t.~: ........... _ ....... ?4y of ................. Qc.t.o.b.~.r ... ~ ..... ~ ..... 19.1..0 ...... . w"'·--~~--............ : .... ·-·::~~ Smith, Notary Public Washington, Washington County, Pa. My Commission Expires February 28, 1973 .................. §.~.7 .... Thtr..9. .. .$..t.r..~.~.t... ................................................... .. (Street Number) ................. .C.alifar.nia,~ .... Pa ....... .1.5.41.9 .................................. . (City 01' Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. ' r ~ , 'l Rcc;-34. (1-64) _ , COM'MO~WEAL T.H OF P~NNSYLVANIA ' D,E,PARTMENT OF REVENUE BUREAU OF·COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEPENT SCHEDULE .. A" , REAL PROPERTY •• ' ' Real property in Pennsylvania, ~ith statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property h~ld by the .de.cedent as tenant in common with another or others, should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo!'wealth of Pennsylvania should be described by lot and block number, street and street number, together with a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a- ·cres; also statement of mortgage encum!,rances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. Two certain lots of ground known as~and ituate at the corner of Second sl·:e~~:::J Sprin y in the Borough of California, Washington nty, Pennsylvania, on which is erected two double houses, nine garages and a warehouse, fronting 100 feet on Second Street and extending back 150 feet to Temperance Alley. ( 1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH . . The one-half undivided interest in a part of Lot ~ 1\ 'iJ ..-...J u t> v . (Jl) No. 107 in the General Plan of the Borough of California fronting 2 5 feet on the North side of Third Street ang ~~cB.cJiB~ back 75 feet parallel to Wood Street andfall oflJot No. 108 in the General Plan of the Borough of California fronting 50 feet 9n the North side of Third Street and extending ·back 150 feet to Strawberry Alle~ and the one-half undivided interest in property known as the rear o Lot No. 77 in the General Plan of the Borough of California beginning at the corner of Strawberry and Plum Alleys and extending Northward 45 feet and Westward 50 feet therefrom which said pro- perties together are known as the Savage & Spiega buildings and on which is erected a two-story combination store and apartment building and hardware store, tin shop, building supply shop an brick combination store and apartment building (On both of the above items there are certain restrictions and agreements affecting structures upon the same. ) ) J <& ~ ~J b (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) 24, 000. 00 17, 500. 00 I ltPart of Lots Nos. 100 and 108 in the original plan of Connellsville, Fayette County, Pennsylvania, beginning at the corner of North Pittsburgh Street and Orchard Alley and extending along said Orcha d Alley 132 feet to Lot No. 116, along Lot No. 116 North 57 1 /2feet, more or less, to land formerly of Newcomer; thence along land of Newcomer East 1Jj 132 feet to North Pittsburgh Street; and thence ) along North Pittsburgh Street 57 1/2 feet to the : A / /), place of beginning. (At the time of the death of the V\.{A.)' decedent the above building was being re-wired 45, 000. 00 ~.00 under a contract which was completed subsequent to his death and this value ·aonstitutes its complete value and credit will be taken for payments on account of said contract in the Account. ) CONT'D ON NEXT PAGE. Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. I Mr. Harold A. Smith COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS ·Post Office Box 'B70 , Harrisburg, Pennsylvania 17105 July 23, 1980 District Administrator Washington District Offic·e Washington Trust Building, Room 244 S.E. Corner East Beau and Main Streets Washington, PA 15301 Dear Mr. Smith: Re: Estate of Frank F. Kotler File Number 63-69-1145 County of Washington Date of Death: October 17, 1969 IN YOUR REPt..Y PLEASE REFER TO Reference is made to the subject decedent's estate. In accordance with an Order of Court dated June 1E, 1980, a copy of which is attached hereto for your reference, you are hereby authorized to amend the appraisement filed December 10, 1970, by amending the description of the decedent's Fayette County real estate listed on Schedule "A" to conform with the above-referenced Order of Court. our Bureau records shall be adjusted accordingly. Enclosure ;a:::_=p_ Donna E. Aument Administrative P~sistant Special Processing cc: Kathleen Flynn Reda, Register of Wills Kenneth L. Baker, Esquire Peacock, Keller, Yohe, Day and Ecker East Beau Building 70 East Beau Street Washington, PA 15301 e, _, ... SCHEDULE "A" REAL PROPERTY CONT'D One -fourth undivided interest in lot and bu.ilding erected thereon on Third Street in California, w·ashington County, Pennsyl- vania known as Hollywood Theater Building One-half undivided interest in lot with warehouse erected thereon located on LeMoyne Alley rear of Third Street, Califo~niai ~ashington CountY., Penn- sylvania: .• TOTAL t:J\1/:@J~o . .cJo 9,000,00 ~ltv lJ 000. 00 96,500,00 9& $()0.00 ( ''• · •j\CC. -95. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY -----------~------------------------------------------------------------------------------------------------------------~~~ INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. U. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household goods, and···furnishings, books, paintings, automobiles, boats, etc.) Intangible personal prop~rty, such as bonds, treasury certificates, cash on hand and in bank, stoc.ks, mortgages, notes, together with a.cc1·ued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in sajd capacity, pa,rtnership interests, interest in anyundistributed estate of or income from any property held .!.n trust under the will or agreement of another, even though located outside of the State, at the t:lme of death, should be listed in this schedule. ------r----------------------------------------------------r------,--------------r-------=====·~~ Item NO· 1 2 3 4 5 ITEM List and descrlbe f'ulJ.y 500 share -Equitable Gas Company -common stock at 34 3/4 Income Bond -Western Pennsylvania National Bank -No. 64755 -dated November 23~ 1966 Interest at 5o/o Accrued interest on same from August 23~ 1969 to October 1 7~ 1969 Income Bond -Western Pennsylvania National Bank -No. 101 405 -dated June 24, 1967 Accrued interest on same from September 24~ 1969 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. UNir VALUE X X ESTIMATED MARKEr VALUE 17., 375.00 15, ooo. 00 112.50 36~ 000. 00 1'15. 00 DEPARTMENT VALUATION (Do not l'lrite in this space) / . ' . COMMONwEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "C" TRANSFERS (1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) _.N..JLJ.o.__ __ (2) Did decedent, within two years of death, transfer property fro~ himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ------ (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent's deP.th. (Note 1). (4) Did decedent, in his lifetime, me..l;e any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be sub,ject to his power ofdisposition? (Answer yes or no) NK (b) What was the transferee's age at time of decedent's death? NK (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expr~ssly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) r{o (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) No (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others _________ __ (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no) No (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) ________ __ NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and· to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property.below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION NONE Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) NONE DEPT. VALUATION (Dept. Only) I I, I''" F.lC(; .... 38 .• C()MMON'WEt\LTH OF PENNSYLVANIA TJ\1\NSFER INHERITANCE TAX. RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRllCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Sche.dule "B", plus date of acquisition, and the. name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place I Value of Record of Instrument, where Real Estate. 1 The following property was owned by the decedent and ~is wife. Nine room residence and· two-car detached garage located at 537 Third Street, California, Pennsylvania 559 shares -Western Pennsylvania Nation Bank -common stock at 24 5 I 8 Mellon National Bank & Trust Company Checking account Stern note Western Pennsylvania National Bank Checking account $7, 848. 09 Less outstanding checks 21 512. 37 Balance percentage Estate Share Valuation ; B..Ja~ 20, ooo._o 5, 335. 7 Insert this total opposite "Jointly Owned Property", Schedule -"E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION~Do not Write In This Space. Value of Entire Property 1h1l·t 1~ c41 Value of Decedent's Interest • I h .,~:;.J' • 4, I , o 'J .:..• .,"" !~ I RCC-37 (12-o3) C'OMI\lONWEALTH OF PENNSYYLANIA TRAN~FER iNHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other wise, in estate) '· Roselvn Kotler 53 7 .Third Street ·C:~lifn:.-.ni!:l P!:~ 1!'141!=1 ~ Roselvn Kotler and Western Pennsvlvania National Bank Trustee Po SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH Wife Yes Life and fractional y P.P. Fractional (beneficiaries of trust after death of Roselvn Kotler are Dr Everett Gerald Kotler . and Eileen Kotler Stern ~nrl tn their rhilrlren ) - - Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ··---~ Will Administration t No ............. . P.ll THE . Year ........... . :\lATTER OF THE APPRAISEMENT OF THE ESTATE OF FRANK F. KOTLER ........ ···············-········ ...... . Deceased . Borough of California ~~~ ......... , ............................... . County of Washington ............... ···························· Commom,·ealth of Pennsylvania REPORT AND APPRAISAL 'Yd '·oa NOJ.DNIHS"tt/i'\ Slllhi .:10 ~f3JS!D3U o N 1 w:· r't ·n.:; s ~; n u 2 5 0/ lW ~I lJO OL e{f ~l "~i l 1 • ; ·~ !'! I -: :..1 r,.J r ,z .... j ~. "! ... ~ l• .. . .. \ . . , ·'. ,. [. ~~ c ,· .. ' ~ .. ...... ·' ') -~·· ·-~1 ~ :ty...;... -.... : . !iA~ t :- I. I -~ l '. ( '. ( '. '-( (Executor-Administrator .must complete "As Reported" column #1.) o··· .....:j'"t:I::O II 'i ..... ..... (!) (!) 0 II> ..... II> C/) 0 t/) -Cll Cll 0 -....... ::I '"0 ....., (!) II> ..... II> ;;! ,_ 0 ~ '"t:l ~ C" ..... ..... ;-.g ~ t%:1 ~ ~ ~ II> ;- chl ~ c: ~ ~ > ::c (I) (I) ~ ~ (") (") (") ?" ?" ?" c-) ~ > :: : .:: --- ~~~~~~ :m_. ; : . :Q) :~ "' I I .. Ol . . :CD ·c • ;.: : ••::c :...-: ,, -:; : : > -. Q ...... (1)-. : -. . :--'"0 -o. O-C 0 -~. : N :o .... ~ : ~ ~-:· (;' CJl : : ~. :c c.. :0: ~ ~ :c- '-.: II ::00 -~ -oo ~ -&:> ~ . : '·: : : : : .: ~-' . . . . . : () . : : : : : 'I~'~ ! ,~~~-·: ; : . : \1\. . r. 1-V . ·~ .: . : ~ ~. . . . : : : : ~-~ . : .. 2. . : :· ~::I , , :vl cs· r. ~: ~: c.. •' l- ~ ·:- 6' -:. -~~ ... i' . .:: .- R C C-81 (2-64) J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEHENT Roselyn Kotler (Execut~r ~) IN YOUR REPLY PLEASE REFER TO 38-18-6 In Re: Est ate of ___ F_r_a_nk __ F__;;.-~K_o_t_l_e_r ________ _ _____ 1.:..;.;•la:::.;s::;.!hc:..::in=g..:::t.:::.o:::.n ______ County-File No. 63-69-1145 Dear l{rs. Kotler, You are hereby notified that the original ~ppraisement in the estate of Frank F. ~K~o~t~l-e-r~~----------- has been filed in the office of the Register of Wills qf Hashington County on December 10 , 19_29. Said appraisement reflects·the following valuations: Rea 1 Estate ----'----..:..9..::...6L, 5::.....0~0;...;;•....;.0..::...0 ___ _ Personal Property __ ~6~8~1~6~0~2~·~5~0~----Transfers _______________ __ Total ______ ~l~6~5~1~1~0~2~·~5~0 ___ __ As to such ~ax that i~ paid within three months-from date of death, a five (5%) percent discount is allowable. As to any 1!ax that remains unpaid after one year from date of death, interest at the·rate of six ( 6%) percent per an-num is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __ =l~2-~l~0-~7~0---'----------- Title W.R.CHANEY, CHIEF APPRAISER DATE OF DEATH: October 17, 1969 Note: This is not a bill. /I .. 'I I 0 , .. { COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION FAYETTE COUNTY COURT HOUSE UNi'ONTOWN, PENNSYLVANIA December 9, 1970 William R. Chaney, Chief Appraiser Inheritance Tax Division Department of Revenue 244 Washington Trust Bldg. 11\fashington, Pa. 15301 Dear Mr. Chaney: In re: Estate of Frank F. Kotler Late of Washington Cotinty Date of Death: 1Ehl7...69 Referring to your. correspondence dated Novembe r 13, 1970, regarding the above estate, this is to advise that I have appraised the real estate located in F:a.yette County at $45_,0oo·~oo. Please accept nzy-apology for taking so long. Very truly yours~ ~~g,:J~ (Miss) Caroline D" Titlow Chief Inheritance Tax Appraiser ~------------------------------------------ ~· -~' ,, ' } . • c-"39 (5-63L• COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ~- SUMMARY· Estate of Kotler Frank (First Name) F. (Initial) DATE OF DEATH 10-17-69 FILE NO. 63-69-llL~-5 (Last Name) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ~vashington Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "8", "C", and "E". Dated: 12-10-70 ----------~-------------lu.l?.~. ~~ IN HERITANCET AX A p PRAlSER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated:-----------------REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities . . . . . . . . . . . . . . . . • . . $ ------------+---- ESTATE TAX ASSESSMENTS $ _________ ...r..___ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% Tax on$ (§55 Tax on$ 5% Tax on $ ---.......------+--10% Tax on$ 15% $ ____________ -4---- $ ____________ -4---- $------------~----$ ____________ ~--- $------~----~- VALUE AS REAPPRAISED $------------~--- ~e~tioos * Total Estate _______ --1--- (*) As evidenced by Charitable Exemption Certificates issued TOTAL TAX $ --------------L--- Less tax previously paid $========!== BALANCE $----------+--- Less 5% of tax if paid within 3 months after death $=====~=== BALANCE OF INHERITANCE TAX DUE $ -----------+---- Add interest at rate of 6% from -------to --------- AMOUNT OF ESTATE TAX ASSESSED $----------+--- Estate tax paid $ _____ --J ___ BALANCE DUE Add interest at rate of 6% from ------~10------- $ _____ __J __ $-------+--- TOTAL TAX BALANCE $ ----------+--- PAID $ _. -------------~--- FOR USE OF REGISTER ONLY ADJUSTMENTS ~yn~·;~ ~~!JI~, ~ ~,cJ.,tt, fA4 x:-~;~- ~ .,·d.J·Bd· L .,J~,Ih ''Ill: : -11A) f{ /-J.S·8d NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation. ~ .. c Will Administration ( No ........ : ..... Year ........... . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ···">··,·,,: F:ftANK . .f.~. }(Q'I'J:..:E.lt ... .......... Deceased· ', Late of CALOFORNIA ..... County of ... HASHJNQ'l' ON. .. Commonwealth of Pennsylvania REPORT AND APPRAISAL -~ I# .· "' \ ~ :1 , I ~ ' I I i I I I I I I ' I Fonn P.CC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ............ .P~.~.~~.~F .... ~P.~ ...... ~.?..?9. ..... . COUNTY ......... ~~!.!3.:~~?.£¢.:~~5?-E. ... _ .. : .......................... .. ... ,-DEPARTM'I£NT OF'KEVENUE . . . BUREAU 01'' COUNTY COLLECTIONS HARRISBURG. PENNA. 77 1 2 7 FILE NO. .. ............ ??..:.?..?.:.g.~?. ............... -................. . Whereas, .................................. Yr9Jl:K.X .. ! ..... ~.9.~.~.~.~ .............................................................. late of ............ ~.~.~.?.:.~~ ............................................................... . in the County of ......................................... Wa.s.hi.ngt.on ............................................................. Commonwealth of Pennsylvania, having died on the ...................................... l.7.t..h ............................................ day of ................. 0J~t..9.P..~.r. ..................................... 19.9.9 .... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania· ' Therefore, I, 1•l.R. CHANEY ....................................................................................................................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and inheritance taxes at the lawful collateral rate on any such future interest. assess transfer Unit Appraisement Description of Aaset Values Made for Inheritance Tax Purpoaes $ REALTY: See CODV of schedule uAu attached to appraisement 96.500 00 PERSONAL: See CODV of scheclu]e ''BII attached to an nr ::~.is ement hR.h02 t;O Total 165.102 I so ' . .. , 1 ••• .. ,. . :·.· ... ~ "' ..... . . : . . .. . ~ .... · . . ,. --. .. . ..... •· : -- ; - Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on ibis ............. ~ ........ day of t:J~~ ;;.;:.;i:::2~ ppraiser ···································································································································································· W (·Number and Street) · · Penna. ....................... ~ ....................... : .............................. , . (Poet Offlee) I I I I I I I I : Washington ...................................................................................................... w Cou·nty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Frank F. Kotler ························· ························································· ··········································· Deceased. Late of .,_..;.. .. ~. Date of Death 10-17-69 J ••••••.••••••..••••••••••• : •.•••••••••••••••••••••..•••••••••.•••••••••••••••••• Appraiseme1!t Docket Vol J.B ., ........... ·······:································· Page, ........ J.?.~f> ........................ No. 63-69-1145 ················································ Filed in Register's 0 ffice, ........ ~~.<::.~ ... .J:-.9. ......... 19 .. ?.9. .. Amount of tax due, $ ................................................. ~ ................ .. DEPARTMENT OF REVENUE' Received, • Exa.mined and Approved, . :· .. , Wrote abo.ut Appra.isement, Appeal j1'om Appraisement, l. l Entered and charged, \ •J .-~ COMMONWEALTH OF PENNSYLVANIA Russell Marino, Register of V'Tills DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS < HARRISBURG < 17127 ~ v-" lD ~ May 28, 1971 ~ ~-- ~ rq/ Washington County Court House Washington, Pennsylvania 15301 Dear Mr. Marino: Re: Estate of Frank F. Kotler File No. 63-69-1145 County of Washington .3 8'-Jt-l Enclosed is a copy of a Protest filed in the subject decedent's estate. On May 28, 1971, Mr. Joseph F. Shamay, Assistant Director for Taxation, of this Bureau, advised Ralph W. Peacock, Attorney for the Estate, that the Protest has been Sustainedin part . . ~ c~\ Accordingly, you are authorized to amend the record of rn this;~estate to conform therewith. L ~·_, . -.. ~ ,· . l~~?). ... ·""~ •• t .... ·.-"'~ Very truly yours, &?4/~../7~~......--- Robert L. Schrift, Ac ing Chief Inheritance Tax Division For: Peter Capataides, Director Bureau of County Collections May 28, 1971 Ralph W. Peacock, Esquire PEACOCK, KELLER, YOOE & DAY 68-70 East Beau Street Washington, Pennsylvania 15301 Re: Estate o! Frank F. Kotler File No. 63-69-1145 County or Washington The Inheritance Tax ?retest Board o! the Pennsylvania Department of Rev.nue met on the 21st day of May, 1971, and considered the Protest filed in the above decedent's estate.· The decision of the Board follows: The Protest filed by the Commonwealth of Penneylvania on May 5, 1971, is hereby Sustainsd 1n part. The amount allow- able for the monument is t900.00. The Attorney'5 fees in the amount or $9,730 ,8.5 and the plumbing expense in the amount of $340.75, are proper. JFS/ms c.c. Mrs. Frances Leo Chief Appraiser c.c. Russell Marino Register ?f Wills Joseph F. Shamay, Aes•t Director for Taxation For: Peter Capataides, Director Bureau of County Collectione ·; . . . ' . , j \.'. \ ·.··-" '! i ·'" ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COU_NTY COLLECTIONS HARRISBURG 17127 Hay 5, 1971 Inheritance Tax Protest Board Bureau of County Collections· Department of Revenue Harrisburg, Pennsylvania Gentlemen: Re: 0 Estate of Frank F. Kotler File No. 63-69-1145 County of Washington Pursuant to the prov1s1ons of Section 1001 (1) of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the action of the Register of Wills of \·fashington County on 1<1arch ll, 1971 allowing several items claimed on the Statement of Debts and Deductions filed in the subject decedent's estate. Specifically, objection is made to the allowance of the following: 1. Peacock, Keller, Yohe & Day $9,730.85 2. Hollywood Plumbing . 340.75 3. Kurtz Honument Com~y --1,315.00 Protestant contends the claim of Peacock, Keller, Yohe & Day for account's attorrley's.is improper unless the estate can substantiate this was a~ actual debt.of the decedent, Frank Kotler. Based on our record, item #2 is not deductible because it is plumbing expenses incurred subsequent to Mr. Kotler's death on October 17, 1969. With respect t·o the Register of Wills allowance of $1,315.00 for cost of a monument, Protestant contends this figure does not meet the test of reasonableness within the meaning of the 1961 Act. The "reasonableness" of such an expense is dependent on the decedent's station in life and the size of his estate. Taking into consideration the decedent's gross estate, including property owned jointly with his surviving wife, it is the Protestant's posi-. tion that the maximum allowance for cost of a monument should not exceed $900.00. .. Very trul~yo , .Qi?, ~·~et-;1 · . Peter pa lies. m:::ector Bureau of County Collections cc: Russelll-1arino, Register of Wills · cc: Peacock, Keller, Yohe & Day, Attorneys at Law I , \ ' ·' . ' ' . i.,·. ~ . ;. 1 . " F"orm RCC-10 " .. -- OFFICE Of" THIO REGISTER 0,. WILLS Ol'" _...:.W.:...a=Sh..,_l=:. n-=-lgt~O;.o.:n,___ COUNTY AND AGENT 01'" THK COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS ESTATE OF FRANK F •. KOTLER LATE oF Borough of California, Washington Co,, Pa .• DATE Of" FILING APPRAISEMiNT Deco 1 Q,. 1 97Q DATI! 10/27 ~Q 1 n/?.H 69 11110 N\ 11/20 69 NO. OP' V\lUCHS:" NAME o• PAYEE R11 .:::.:::Pll Marino Washinfrton Countv Reports V::~ll Pv IndenPncient Brownsville TeleQ"raph 1\lf"",.." .Tqnf> Srr-.ith Nat.arv .,_ RnRel vn Kotler Executrix Pe::~rork Keller Yohe & Dav Russell Marino DATi ol" DEATH October 1 7,. 1969 REMARKiil Letters and_,short certificates Advertising Letters AdvertisinP'_Let.ters Advertising Let.ter_s Affid~ Executrix's commission Accountant's attorneys I Filing Account Rn.:::<:::Pll M::!rino Inventory and Appraisement and BaJance Letters 1111t; 11/1t; ·11/17 1?./6 1 ?./ R 1?1~ 1 2/6 1 9 I~ 1? I R 1?11~ 1? I 1 ~ 41~ 11/1t; 1 1 I 1 1 12/6 1? I~ f::Q f::Q 69 69 R!1 RCI 69 69 R!1 R!1 R!1 70 R!1 I f)!) 69 ~Q r..PrYY'O"P T .nni.:::: St .Tn<:::Pnh Hn.:::nit::ll Burton Hirsh Congregation Beth Shalom Cemetery the Aged J ewiRh Hone and Hosnital for St::lndard Pharmacy Albert B FerQUson~ M.D. Harvey Thorpe. M. D. Guttman Snnnlv Company Inh::~l:=~tinn Theranv Memo.r..ial Cha.nel Medical exnenses Funeral expenses Medicines Medical services Medical services Winds' A2'encv Account Public Service & Gas Company Account New Jersev Bell Telephone Co. Account y CONTINUED ON SCHEDULE ATTACHED HERETO.· COMMONWI;:AL TH OF PENNSYLVANIA COUNTY OF WASHINGTON I '· ·nALPHW.EEACOC.K. Atty. for Extrx. HEREBY cERTII''I". TttAT. To THE euT ol'" NY KNOWLEDGE ANO BELIEF, .THE P'OREGOING ltil A JUST AND TRU a: SrATiiMENT _9JJ Dli:BTS, I'"UNERAL EXPENSES AND EXPENSES 01" AD~>~tNI&TRAT:oN SUBMITTED To THE ESTATE oF FRANK F KOTJdER ~.O&; ao. Alii DEDUCTION& I"OR INHI!:RITANCii. TA); PURPOSES. -,~ ~-" ~ / .....,....-:j .--J,U/"_~;....._:~--6--~~-=~~~-<L. 6.) II WORt< ANO liU88CRIBIC BILI"ORE M 1L THill j 7th DAY 01' . l . " ._:v§fcem~ ~ ,, 70" --4---'-1--/-.,___, ~~ • . >~~=>a irz= ·-Mary Jane Smith, Notary Public Washington, Washington County, Pa. My Commission Expires February 28, 1973 '~. ("1 . '""" ~ ' 12/6 69 12/6 69 12/6 69 12/6 69 12/6 69 12/6 69 12/6 69 12/8 69 12/8 69 1/2 70 1/2 70 5/4 70 6/15 70 8/9 70 8/15 70 li/ 7 69 12/13 69 1/29 70 11/17 69 .. . STATEMENT OF DEBTS AND DEDUCTIONS ESTATE OF FRANK F:· KOTLER CONT 1D Joseph Horne Account Columbia Gas of Pennsylvania Account California Water Company Account Borough of California Sewage Zack1 s Fashion Shoppe Account Berkman•s Account Abramson•s Account Township of Wayne~ New Jersey Account Mon Valley United Fund 1969 Pledge Bankers Life Insurance Co. Account New Jersey Bell Telephone Co, Account Stern Furniture Company Account Internal Revenue Service Internal Revenue Service Phillip Miller Preparing Income Tax Returns for 1969 City Electric Company Hollywood Plumbing City Electric Company Adam W. Koncik Taxes Kurtz Monument Co. Monument Russell Marino Additional for filing Account TOTAL ·-... 39 00 56 00 11 73 7 35 138 38 57 56 69 91 13 30 50 00 286 91 51 05 848 38 551 00 7 56 225 00 2, 900 00 340 75 3, 055 10 198 . 15 ~60-od ~[ 90 4 00 27, 864 79 ttl> s~ z \\ .. -e s-7=1~-<~--~ I iPM_. ~ ~a;49s3''/ c:ftt ~;V-3¥ ,....,..-~-,.--:-,~ .. --~__,.--.-=~~----~---~---·-~-.-----.. -.:--~---~.-~----:-:-.--.. -·---------~,~-----. "RCC·4 (8·68) COMMONWEALTH OF PENNSYLVANIA . DEPARTi~ENT OF REVENUE NO. A085303 OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX RECEIVED ---==-S_E_VB-=_:-N___,TH=--OU_-_SAND-=-_S_I_X_· _H_UND_RB_·_D_-__ a_n_d ___ n_o/_1_0_0 __ ... _._-_ .... _._ .... _._-_. dollars Roselyn Kotler; lxer, representing Pennsyl\ania Inheritance or From:_c~-~~A_T_T~-_Y_S_.~P_IA~_~C_OC~K_-~KE ___ L_LB __ R __ & __ Y_O_HE~ ________ E_s_ta_te_T_a_x_d_ue __ fr_om __ th_e_f_o_llo_w_in_g_e_s_ta_te_: ___________ 1 • 1 Addr.ess_?O_EA_· _ST __ B_Bl_U_S_T_RI_B_T ____ --i WASHINGTON PBNNSYLV ANIA 1-53 63 691145 10-11·69_ File. No. · "" • Date of Death ______ -! January 5, 19?0 Date of Payment ----------------1 FRANK F. KOTLER Name of Dec6dent ______________ --l WASHINGTON County __ ~------------------1 Remarks: ). ... 'tcf .'\."' ,· ' ... '· J 2 o/o Tax on $ _________ _ 6%Taxon $ ______ 0_n __ A_c_c_·_t_. __ 15% Tax on $ ________ _ % Tax on $ ________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of ___ %from--------- to ____________ _ $ $ $ $ $ s,ooo.oo 400.00 $ 1 I ~ I .I --~----~ -~ .........___···--~-~ ---~----"'...__, ___________________ ..___.:.-:.-~-----;,.,._ ___ _..___. ____ -......._ ........... ------------------...-------~-----~--··-~ -----.:.....--~ " '· OFFICE OF THE REGISTER OF WILLS AND CLERK OF THE ORPHAN'S COURT WASHINGTON COUNTY WASHINGTON, PENNSYLVANIA 15301 y 1145.69 it MISCO 6.00 2 TOTL 6.00 CASH 11.00 ~: · !H3: 59 MAR. 06' 98gCHNG 5. 00 L :NE OS r RECEIVED OF p·~< f. Q ( c·c --'----r----''-----="'---------- BY ~0~~ &_t~ Kathlee~ Flynn Recta j fLip 58381 j ~-r-' ( I.