OPINION BY OTT, J.:
Daniel M. Miller ("Co-Executor"), Co-Executor of the Estate of Daniel L.R. Miller ("Estate" and "Decedent," respectively) appeals the order of the Court of Common Pleas of Erie County, Orphans' Court Division, entered on February 10, 2009. We affirm in part, vacate in part.
The trial court issued findings of fact, which we adopt herein:
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