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Home My WebLink About94-00689 \E Eslalt 01 l;'HANK E. ~IASI,AND. JH. also klloWII AS PETITION FOR PRODA TE IDd GRANT OF LETIERS ,--.?/- 91- - /,,%9 No. To: Rcalslcr of Wills for the D<<tDStd. County of Cumberlnnd In the Social Stcurily No. 166-07- 58 72 Commonweallh of Pennsylvania The pelilion of Ihe undersigned respectfully represenlS Ihal: Your pelhionerls). who islare 18 years of age or older an Ihe execul 0 r 5 in the lasl will of Ihe above decedent. dated ,1\11 y 1 (; and codlcil(s) dated named .19.2.1- . (Slltt Ult".nl circumstances, t". renuncialion, death or ureula,. tlc,J ; ( Decendenl was domiciled at dealh In Cumbe r In nd County, PennsylvanJa, with " I" lastfamily or principal residence al 150 East Old York Road. South Minn1~~nn ~nwn"hiD' Cumberland County. PA lliu IUffl. number and munclpalllH Decendent,then 98 years of age died July 30 1994 at 150 E. Old York Rd.. CarU.sle. South Hiddleton To~mahip . E~cept as follows. decedent did not marry. was nol divorced and did not have a child born or adopled after e~ccutlon of lhe will offered for probale; was notlhe victim of a killing and was never adJudicaled incumpelent: Decend~nt al death owned propen)' wilh estimaled values as follows: (If domiciled In Pa.) All personal propeny S unestimated (If not domiciled in Po.) Personal propeny in Pennsylvania S (If not domiciled in Po.) Personal property In Count)' S ~~~~~e~f ~:a~o~:~a~~in P~'6nJ~~a"r!fiddleton Township, cumberfdH!lec~bPJ~ged. WHEREFORE. pelitionerls) respeclfully request(s) Ihe probale of Ihe lasl will and codlcii(s) presented herewilh and the grant of leners testamentary theron, lIeu.menlar); admlmmallOn C.I.a,: .1dmlnlUrallOn d,b.n,c.I.iI.1 i ..,- i:: ,,~ "3~ ;:;= -." ~= ; : ;; c ~ in .) 'J).I' ..,.' ... l' '.' /" I ...It."Ii..(C-/''''.. !ul ,f:..! "J.. 'J.\ Frnnk Elmer Mnslnnd III ,n? I-tr-d r:;.~r!=t r.RMP ~~Yl1cln pn 'inl' (717) 24j-2932 7/ H, land r c C ~n~'1"'~~ PA 17011 (717 24 -2927 , /~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF f'IIMRRIH,ANn , \ The pelitioner(~) Jbo'/e-n~.l1ed swearls) or affirmls) thallhe stalCmenlS in the foregoing pelilion are lrue and correCl 10 lite besl of the knowled~e and belief of pelitionells) and lhat as personal represen- latll'els) of Ihe above decedenl relilionells) will .....ell and lruly adminisler Ihe eslale according 10 law, -::J. ;/ all )1'; {/ I '--' Sworn 10 or affirmed Jnd subscribed ,;:/,"1_A L-/1 C(:..IlLl-lll~~J ~d.'''' '--tV\. r", before me thi, 5TH dav of I'TanK c; LmCr . ~lils.~ana ~ ~ 1: (i I . 94 ,....v ~7'1. .:,.-/ -! /{ /'L-..../- ",{/L' ~_.r I' .1J~,. --a Dnvid Shnrn Maslnnd 5 , -- _.. - -- _. -- ... No 21 - 94 - 689 . Estate of Frnnk R MnRl~nrl. ~y , Deceased DECREE OF PROBATE AND GRANT OF LETIERS AND NOW AUClust 9. 19...2L. In consideration of thc petition on the reverse side hereof. satisfactory proof having been presented before me, ~ 111S DECREED that the Instrument(s) datrrl July 16, 1993 described therein bc admitted to probate and filed of rec:ord as the last will of Frank E. Masland, Jr. and Lellers Testamentary are hereby granted to Frank E1.mer Hasland. III and David Sharp Mas1and Will Book' Pagc 7Jf}z.{/~Y2'~~f,~,/k.~,~ ' , Rqlllrr 01 Will. MARV C. LEWIS FEES P b L E S 515 .00 ro ate, ellers, tc.......,.. Shon Certlficates( 6) ........,. S 18.00 Renunciation.....,......".. S ., I.UU X-Pages S .. JCP 5.60 TOTAL _ S 559.00 FUJII . .,..'..'.'.. ~P.~~~T, ,~1. ~,9.~~".... I-tlu.t... add r!t) !Nli<-- fA." Ivo V. Otto III, Esquire ATTORNEY (Sup, Ct. I,D, No,) MARTSON, DEARDORFF, WILLIAMS & OTTO 10 E. Hiqh St., Carlisle, .PA 17013 ADDRESS (717) 243-3341 _ ('" ~ PHONE 5-/- I.!- ."./0..... . <Oc,..- "C/. d:J I il I 'f..) .~ i ~." I I I , I to., \ I 0:'-. ) :3 I , UU I i CallEd attorney on 8-9-94. '1 , Thb b hi n:rlif)' that Ilu.' inltHIll.ltillll !It'S-l' ~i\"l'1I is (llrtHlI)' 1~lIpi,'d hUIIl ~In IIli,Ldll;d,lt'r1ifkilll.1t1 dt..1I1.1.dul)' fill'll witla I11l' JS 1.00:.tllkgi'ilr,lr. Till' oligiu.d H,ttilil.:;lIt. will hl' fllr\\'afdt~d lu till' Sf,llt' Vil.lllknll-d'i ()Ifill' Illr pL'l'lIlallt'1I1 hlln,..:. WARNING: Ills Illegal to duplicate this copy by photostat or photograph. Ft'l' (or lhi\ u.rtifje.lll:, S!,OO 2420048 No, ~~~~f~~\:'h.~~~ 1.1)(.11 Hc);i!'olfUf ._____.2~_ D.lle 19Q4 "'"'~"""" COMMONWEALTH 0' PENNSYLVANIA. DEPARTMENT DFHEALTH. VITAL AECQAOS CERTIFICATE OF DEATH ... '"' .. ....... OlC 1'.."_1._ .. Meslend. Jr, ,n I.Mole '" .... __0 Frenk E. ... _ , ... jA........-............O_, H ~ .._ '-o.r~ ""col........c:.....l'I 98 ~ . ac,8 1895 hiladal hie PA <m .J-I Cumborland 5, Middletan Twp. ~ F1'rm~~"f-=;r u. "... .....u ...-'11 IoOCIot.I..lf;\jItlt'f_111I ,. 166 07 5872 O"'OItI,lllH._o.._ ,July 30. 1994 .~. :e...a ~'~:::.~~ me!n'1J'ir'" -.. .. 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'. !~,--' -~':'~ ~; ,t' t.~.~~.,- .'~\/' 6B9 - ~6 - ~Z ..m.\3606.h.....il 1/U/9J..dm LAST WILL AND TESTAMENT I, FRANK E, MASLAND, JR., of South Middleton Township, Cumberland Counly, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all fonner Wills or Codieils by me made. FIRST: Lasl Expenses. I direct that all my jusl debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid from my residuary estate as soon as practicable after my decease and as part of lhe adminislration of my estale. SECOND: Library. I give 10 each of my sons, FRANK ELMER MASLAND, ill and DAVID SHARP MASLAND, or the survivor, any books in my library which they may choose. I bequeath all lite rest of my library to MESSIAH COLLEGE, Grantham, Pennsylvania. THIRD: Trust for Florence Corey Masland. If my wife, FLORENCE COREY MASLAND, survives me by thirty (30) days, I give to my Truslees herein, in lrust, the least amount in cash which will generate by investment a lolal income of Forty-six Thousand Dollars ($46,000.00) per year. My said Trustees shall pay the income from the Trust eSlablished hereby 10 the said FLORENCB COREY MAS LAND in monlhly installments of Three Thousand Eight Hundred Thirty-lhree and 33/100 Dollars ($3,833.33) for her Iifelime for so long as she shall remain an unmarried widow. Upon the dc.1lh or remarriage of lhe said FLORENCE COREY MASLAND, lhis Trust shalllenlllnale and my Truslees shall dislribute any accumulaled and undislributed income and the principal of lhis Trust in accordance wilh paragraph EIGHTH of this, my said Lasl Will and Teslament. FOURTH: Tan~ible Articles. I give all lhe rest of my articles of personal and household use and ornamenl, including jewelry, clolhing, furnilure, furnishings, automobiles, fann equipment and similar langible property, togelher wilh all insurance thereon, in equal shares, to my sons, FRANK ELMER MASLAND, ill and DAVID SHARP MASLAND. In ~t. >>11 F.E.M. Page I of 8 Pages the event either of my sons shall fail to survive me, lhen his share shall pass to his issue, per stirpes. FIFI'lI: Charitable Bcqllests. A. I give the sum of Fiftecn Thousand Dollars ($15,000.00) to ALUSON UNITED METHODIST CHURCH, Carlisle, Pennsylvania, to be called lhe VIRGINIA SHARP MASLAND ALUSON UNITED METHODIST CHURCH MUSIC FUND, 10 be used for lhe purehase of music for the choir, the hiring of soloislS, the purehase of choir robes and similar choir expenses, and nol as an organ or other similar fund, with lhe hope that, to the exlenl possible, only the income lherefrom will be used, and the principal thereof will be preserved. B. I give the sum of One Hundred Thousand Dollars ($100,000.00) 10 ALUSON UNITED MBTHODIST CHURCH, Carlisle, Pennsylvania, to be called lhe VIRGINIA S. MASLAND MEMORIAL FUND, for its general purposes, wilh the hope that, to the extent possible, only the income lherefrom will be used and the principallhereof will be preserved. C. I give the sum of Twenty-five Thousand Dollars ($25,000.00) to TIlE SAMARITAN FELLOWSmP,lhe same to be held in lrust and the income therefrom to be used for meals for the Christmas Holiday for needy families in Carlisle as selected by the said SAMARITAN FELLOWSmp, In the event that TIlE SAMARITAN FELLOWSmp shall cease 10 exist or be unable 10 discharge its obligations hereunder, then I direcl that such funds shall be transferred 10 the conlrol of lhe CARUSLE SALVATION ARMY for the same purpose. D. I give and bequealh lhe sum of One Hundred Twenty-five Thousand Dollars ($125,000.00) 10 the YOUNG MEN'S CHRISTIAN ASSOCIATION of Carlisle, Pennsylvania. E. I give and bequeath the sum of Fif1y Thousand Dollars ($50,000.00) to TIlE SAMARITAN FELLOWSHIP. SIXTH: Cash Bequest. I give the sum of Ten Thousand Dollars ($10,000.00) unto MRS. PATRICIA E. WILKINSON if she shall be employed by me at the time of my death. SEVENTH: Real Estate Devise. Having discussed the purpose for which I inlended the same to be held and used with my sons, I give and devise all of my real estate situ ale south of 1EtII F.E.M, Page 2 of 8 Pages Route 174 in South Middleton Township, Cumberland Counly, Pennsylvania, to my son, DAVID SHARP MASLAND. In the event that lhe same shall be subscquenlly sold, then I direct lhat the nel proceeds of said sale shall be divided equally between my sons, FRANK ELMER MASLAND, III and DAVID SHARP MASLAND, or if they shall be deceased, then 10 lheir issue, per stirpes, subject to the provisions of paragraph NINTH hereof. EIGIITII: Residue, I give, devise and bequeath all the resl, residue and remainder of my eslate, bolll real and personal property, including any property owned over which I may have a power of appointment, in the following manner: One-half (112) thereof unto the issue of my son, FRANK ELMER MASLAND, III, per slirpcs, and one-half (112) lhereof unlo the issue of my son, DAVID SHARP MAS LAND, per slirpes, NINTH: Tmsts for Minors. In lhe evenl any principal of my eslale shall be or become payable 10 any beneficiary who has nol allained lhe age of twenty-one (21) years, the same shall be held by my Tmslees, as herein named, and they shall apply lhe income from said share and so much of the principal as lhey shall deem desirable for lhe education, heal1h and maintenance of said beneficiary. TIle same may be paid to the parenl or guardian with whom said beneficiary resides or may be applied direclly for such purposes. Any income nol so paid or applied shall be accumulaled. TIle unexpended principal and income of said beneficiary's tmst shall be paid to lhem upon allaining lhe age of twenly-one (21) years, or upon the death of said beneficiary prior thereto, without issue surviving, 10 such persons as who would be entilled therelo under lhe Intestate Laws of lhe Commonweal1h of Pennsylvania, TENTII: Powers of Executors and Tmslecs, In addition 10 lhe powers conferred by case law, by statute, and by other provisions hereof, my Execulors and Tmstees, and their successors, shall have lhe following discretionary powers applicable 10 all property held by them which powers shall be effective wilhout order of any court and shall exislunlil final distribulion: (a) To relain any property of any nalure received by lhem for whalever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securilies or olher property, real or personal, as in lheir discretion they shall deem proper, veJ/l F.E.M, Page 3 of 8 Pages wilhoUl reganlto slat utes limiting lhe property which a Iiduciary may purehasej (c) To sell, transfer, cxchangc or otherwise dispose of, any part of said property, for cash or on lenns, publicly or privalely, or to lease, even for a lenn exceeding live (5) years or the dural ion of any tlllst herein, wlthOUl liability on the purehasers or lessees to see 10 the application of the proceeds, and 10 givc options for lhcse purehases withoul the obligalion 10 repudialc lhcm in favor of a higher offcr; (d) To execute and deli vcr any deeds, leases, assignments or other inslnllncnts as may be nccessary 10 carry oul thc provisions of any llllst hereundcrj (c) To borrow money, including the right to borrow money from any bank and to mortgage or pledge any assel of lhe eslalc as sccuritYj (I) To assume conlinuance of lhe slallls of any beneliciary with reganl to deaHl, marriage, divorce, illness, incapacity and the like in lhe absence of infonnation deemed reliable wilhout Iiabllily for disbursements made on such assumplionj (g) To pay from lhe tlllsl, or lhe income lherefrom, all debts or claims against my eslate, or any laxes or similar charges on my eslalej (h) To make any dislribution hereunder either in kind or in money, or partially in kind and partially in money. Dislribution in kind shall be made at lhe markel value of the property distribuled, and my TllIstees, in their absolute discrelion, may cause lhe share dislributed to any distributee to be composed of property similar 10 or different from lhat dislributed 10 any olher dislributeej (i) To exercise any subscriplion righl in connection wilh any securily held hereunder, to consenl to or participale in any recapitalizd1lion, reorganization, consolidalion or merger of any cOlTlOralion, company or association, the securitics of which may be held hereunder, to delegate authorily with respeet thcreto. to deposil investmcnts under agreemcnts, 10 pay asscssments, and generally to exercise all rights of investors; (j) To invesl in endowmcnt, insurance or annuity policies on lhe lives of bcneliciarics of any tlllSt hereunder; (k) To conlinue in any partnership, joinl venture, joint ownership or ot; Em F,E,M. Page 4 of 8 Pages enlerprise of which I am a part at lhe time of my dcalh; (I) To compromise claims; (m) To conlinue for whatever period of time as they shall deem neeessary any ownership as a lenanl in common or as a partner, in real eslale or other property and to act as I could have done had I been living; (n) To lend money to my estale or 10 any tmsl crealed hereunder or 10 purehase from the eslale or from any tmsl created hereunder, al lhe market value lhercof at lhe time of purehase, any sccurilies or other property lendercd to them by my eslale or any tmst created hereunder at any time and from lime 10 lime wilhin a period of nine (9) monlhs af1er my dcalh; (0) In the evenl that any amounts are payable hereunder or under any lmst crealed hereunder to a minor, or to a person olhelWise under legal disabililY, or 10 a person nol adjudicated incompelent, but who, by reason of illness or menial or physical disabilily is, in lhe opinion of fiduciary(ies) hereunder, unable 10 properly administer such amounts, such amounlS may be paid by lhe fiduciary(ies) hereunder in his, her or their sole discrelion In any of the following ways as he, she or they may deem best: (I) Dircclly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounls dircclly 10 lhe benefit of such beneficiary. Evidence of the application or paymenl of an amount in such a manner in such a manner shall be a full and complete discharge of lhe fiduciary(ies) hereunder to lhe extent of such paymenl or application. This paragraph shall be applicable to payments of income as well as principal. (p) To do all olher acts in their judgment necessary or desirable for lhe proper management, inveslmenl and distribulion of my Estate. ELEVENTH: Protcclive Provisions. All income or principal heJ.:oCme and F.E.M. Page 5 of 8 Pages ... .--..---....-.---- - ,--- ..-'" .' benefit of lhe beneficiaries of any trust hereunder sha1l not be in any way or manner subject to anlicipation, assignment, pledge, sale or transfer, nor sha1l any such interest, while in the possession of my Truslees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to allachmenls, execulions or sequestrations under process of law. If any beneficiary of any trust sha1l, in the sole opinion of my Trustees, be or become menla1ly or physica1ly incapacilaled, by reason of illness, accident, minorily or otherwise, my Trustees may apply eilher income or principal for the support and welfare of such beneficiary directly or to the person who has lhe care and control of such beneficiary, without the intervention of any guardian and wilhout obligation 10 supervise application of said amounts in any way. TWELFTII: Administralion and Inlerpretation. A. A1I executors, trustees and guardians (each and all somelimes ca1led "Fiduciary") and a1l beneficiaries, not identified by name are for convenience referred to in this Will in the masculine singular. B. In this Will the word "minor" sha1l refer to a person under eighteen (18) years of age; if under applicable law the age at which a person becomes lega1ly compelentto give an effective receipt is higher than such age, the age of such compelence sha1l be substituted for age. C. In considering the desirability of any discrelionary paymenl of principal, my fiduciary may, but is not required 10, consider the other income, assets and sources of support, to the exlent known to him, of any beneficiary to whom or for whose benefit such payment may be made. D. The word "educalion", as was used in this Will, shall include, but nol be Iimiled to, private secondary school, c01lege, graduate, vocalional, technical and professional education. THIRTEENTH: Apoointment of Fiduciaries. A. I nominate, conslitute and appoint my sons, FRANK ELMER MASLAND, m and DAVID SHARP MASLAND, as Executors of my eslate. In lhe event that one of them sha1l fail to qualify. or cease to act, the olher shall serve alone. B. I h=by ..poi" my'''', FRANK BLMBR MASLAND, m ,,~tMHAllJ! F.E.M. Page 6 of 8 Pages '. MASLAND, and DAVID 0, ULUCH as Co. Truslees, or Trustee, as the case may be, C, I direct that neither my Executors nor my Truslees shall be required to liIe any bond In any jurisdiction. IN WITNESS WHEREOF I have hereunto set my hand and seal this I t,r.t. day of J't.lL l' ,1993. ~6 ~(:) Frank B. Masland, Jr. SIGNED, SEALED, PUBUSHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. ~~r- {' ..&.-~/u,;" _ c7f. ')IL<-(."I~ U Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) 55. COUNTY OF CUMBERLAND ) I, Frank B. Masland, Jr., Testalor, whose name is signed 10 lhe auached or foregoing inslmmenl, having been duly qualified according to law, do hereby acknowledge that I signed and execuled lhe inslmment as illY Lasl Will; thai I signed it willingly; and thai I signed it as my free and voluntary act for lhe purposes therein p t ~ ~ Frank B. Masland, Jr. Sworn or affinned 10 and acknowledged before me by Frank B. Masland, Jr., the Testator, this 1~-1fv day of l.)tt,((d" , 1993. ~O~ ta Public I NoIJliaJ 50111 .lacxlu<>Ino I< 1)0(.1<.., NoIaJy Nlic CafolS'e Ooro, Cooa.'f1.1rd toxIfY COMMONWEALTH OF PENNSYLVANIA) My Canmi"ion ExJJitesJan 13,l!l96 : 55. COUNTY OF CUMBERLAND ) We, :;:'.-0 V, Dff,; j/} {(./lll (It/! r /1./ r.:.. /... rn'l <".S) the wilnesses whose names are signed 10 lhe auached or foregoing inslmment, being duly qualified according to law, do depose and say that we were present and saw Frank B. Masland, Jr., the Testator, sign and execute the inslmment as his Last Will; lhat the Testator signed willingly and that the Testalor execuled it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sighl of the Testalor, signed the Will as witnesses; and that 10 the best of our knowledge lhe Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Add~ " ~'.'lf\ r~-f. /~il')' ..~/(.JJ l~J ) 71J 1.3 !..~I -;(' 'J'.) /' l . '. . ,II .~-(J' /, ',... ,0'. \.... lA.J~'\~/ Address 10 /:. II; ~ l, Sf. (I., r #:,1<'1 flA I 7{1 /3 Sworn or affinned to and subscribed before me lhis /&>//1 day of ....Tuly 1993. 901:f~~~t2 ~:::se1li Ja(JJJOlMA. OOClwt, rJo!~ C.rlosIo 130<0, Cumb!11ond My ConvnIs>lon ExpircsJan. 13. 1 Page 8 of 8 Pages {.../. t::~;I'"; /.II i 111 ~ , f; REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying Aner July It 1992) Rcct ,. Rc'. .. .,; ,}l ~ ,,, hL'I';j '96 JUL 31 P 3 :04 FRANK E. MASI.AND, JR. July 30, 1994 File No.: 21-94-689 Name of Decedent: Dale of Dealh: CI~r: CUIil"....:,,, ';,.Jrl ,I.'.. PA Social Security No.: 166-07-5872 Pursuant 10 Rule 6.12 ofthe Supreme Court Orphans' Court Rules. I report the following with respecl to completion oflhe adminislrallon oflhe above-captioned eslate: I. Slate whelhcr administmtion of the estate is eomplele: Yes_ No x 2. I f the answer is No. state when the personal representative reasonably believes that the administration will be complete: No estimate of completion can be made by the personal represenlatives due 10 the faet that lhe Internal Revenue Service has not ruled on the Fcderal Eslale Tax Return filed in this eslate. 3, Ifthe answer 10 No.1 is Yes, slate Ihe following: a. Date: July 30, 1996 Did Ihe personal represenlative file a final accounl with the Court? Yes_ No_ b. The separate Orphans' Court No. (if any) for the personal representative's accounl is: e, Did the personal reprcsenlative slate an account infonnally to the parties in interest? Yes_ No_ d, Copies of receipts, releases, joinders and approvnls of formal or infornml accounts may be filed with the Clerk of the Orphans' Court and may be allached to this report. Signature Name Address ~~ Ivo V. 0110 III MARTSON, DEARDORFF. WILUAMS & OTTO Ten East High Slreel Carlisle, PA 17013 (717) 243-3341 Counsel for personal represenlative I. _ .I,) .;.'_ :.; ( (j' ... '-' t. ESTATE OF FRANK E, MASLAND, JR" DECEASED CUMBERLAND COUNTY, PENNSYLVANIA, COURT OF COMMON PLEAS ORPHANS' COURT DIVISION NO, 21.94-689 DISCLAIMER I, FRANK ELMER MAS LAND, III, hereby disclaim any interest to which I may be enlltled under Paragraph Fourth in lhe 1955 Willys Jeep, valued at $250,00 10 be conveyed with the farm real estale, and in all of decedent's real est ale, wherever situale, referred to in Paragraph Sevenlh of the Last Will and Teslamenl of FRANK E, MASLAND, JR., deceased, daled July 16, 1993, a~~" )IIJJ-.,...../R: Frank Elmer Masland, III COMMONWEALTH OF PENNSYLVANIA ) ss, COUNTY OF CUMBERLAND ) On this, lh~fJay of April, 1995, before me, a notary public, personally appeared Frank Elmer Masland, III. known 10 me to be the person whose name is subscribed 10 the within inslrumenl, and acknowledged thai he execuled lhe same for the purposes lherein contained, (?q,-1.;.-,c;r )/~'u.V Notary Public U No:nn.~&'DI J Confno L. M,llIn, !Jolmy Putic Ca""Io!loro. Cuml>"\trJlJ Coun ~!.cc~',1l!:;~-:~~f!~~r}:l.J f,tJY2.'l. 1~5 w,PL",",if;un;a~off~CIllr"'" ESTATE OF FRANK E, MASLAND, JR" DECEASED CUMBERLAND COUNTY, PENNSYL VANIA, COURT OF COMMON PLEAS ORPHANS' COURT DIVISION NO. 21-94-689 DISCLAIMER I, DAVID SHARP MASLAND, hereby disclaim any interest to which I may be entitled under Paragraph Fourth in lhe 1955 Willys Jeep, valued at $250,00 10 be conveyed with the fann real estale, and under Paragraph Seventh of the Last Will and Testament of FRANK E, MAS LAND. JR.. deceased, dated July 16, 1993, in all of decedent's real estate situate in South Middleton Township, Cumberland County, Pennsylvania, bounded and described according to Final Minor Subdivision Plan of Frank E. Masland, Jr, Estate daled February 16, 1995, and recorded in Cumberland County, PA, Plan Book 69, Page 131, and being more particularly bounded and described in Deed dated March 31, 1995 from Frank E, Masland, III, also known as Frank Elmer Masland III and David S, Masland, also known as David Sharp Masland, both as Trustees Under Qualified Personal Residence Trust dated July 16, 1993, and as Executors of the Estate of Frank E. Masland, Jr, to Drew J, Stoken and Kathleen L, Stoken, for a consideralion of$550,OOO,OO, ~&~ David Sharp Masland COMMONWEALTH OF PENNSYLVANIA ) ss, COUNTY OF CUMBERLAND ) On this, the .:I '711\ day of April, 1995, before me, a notary public, personally appeared David Sharp Masland, known to me to be the person whose name is subscribed to the wilhin instrument, and acknowledged that he executed the same for the purposes therein contained, ~p~~~ic~ ('>(P '/I~ l No:nrlalSeal Coniroo L MY"",, NoI",Y PtIJI'c can.sv, !!om, Cuml>>'\lriJ Cou . MI Cc~'rni:osl:'ll E.lCril(,'S fJby22. ~s omi>er. P"""'lt,tlllIlIAsswallOOOllol<t. os ,~.",-,....._.."o "'r,'_'. _ :j:~.~-~.~.~~~,,':~~,,~;_~}:~:~ ';;~:i;':iED~':i~ F' .< -',- -, ~ - !' ')',,:-"-- ., ,--;. , ., - -. ..- ".. ~., -,. . ~--------------------------------------------------- D... .A'A.'ft2'1!.09.1 COMMONWEALTH OF PENNSYLVANIA . NO., U il ..' DEPARTMENT OF REVENUI OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX ~k IlVOI16Jllt....1 RECEIVED FROM, & ACN ASSESSMENT 'l' CONTROL ~ NUMBER AMOUNT OTTO IVO VICTOR 111 10 E HIGH STREET 101 .11,070.06 CARLISLE PA 17013 'OIDH'" ESTATE INFORMATION, 1:'1 FILE NUMBER Y el-1994-0bS9 1:'1 NAME OF OECEOENT ILAST) ~ MASLAND FRANK E JR II DAlE OF PAYMENT g POSTMARK OATE COUN1Y SSN 166-07-l5B7e IFIRSll (Mil CUMBERLAND OA1E OF OEA1H m 10TAl AMOUNT PAID *11,070.06 SG MASLAND 111 REGISTER OF WILLS '0 /..!'-' J RECEIVED BV!li/U</ . ,,~'f.''j'~f.. [I S~G U , , ....t- MARV C. LEWIS,A':~v~~";"J-/L!("4' REGISTER OF W LLS V f SEAL CHECK4I e4l5 ---------- -----~---~----- --- --- --- - - ----~!- ~.-:-:-- -;.- " . . ll:~ .~ ,} I ,. ..-- ..........*"'.......-- , . ,,, __ .:_.___.:,_......--..~. ~ 4iJ''l(t~r--t-~.,:~ , . Af\'.15oo fl(+ 17.Q~1 ... ... ..S" "'IE" Wgg ag:;: ... oC ,;,... ...ill """ "z ::lie , I ,:.;' - I .'.' - ~."\'........; - c * INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) I. '01 OATIS 0' DlATH AFT.I 12/31/91 CHECK HEll If A SPOUSAL I POY.ITY CIIOIl IS CLAIMED 0 fIL. NUM..I 21 COMMONWfAUH Of 'fNNSnYANIA DlP.UlMfNlOf l!VfNUf Of" 'ICllOl H....I5IU.O.'... 11121.0601 D IH' NAMI U'" , f'U . AND MICDII INITIAU HASLAND, Frank E., Jr. COUNTY COOE 'OICI IN" COM'LI (ADDlln 150 East old Carlisle, PA !!oOC'Al ueUII" NUMIII 166-07-5872 CAll Of DI"'" 7/30/94 Count ... ill S '" ... ., t" ""tlCASU,SUIVIV1HO ..'ouu's ""..I Il.U' '.1" ""0 ,,'OO\s 1...11'&11 214-34-7755 HASLAND, Florence E. IXI I. O,lglnal R.'u,n o Ill. lImit.d e.tat. IXI 6. DAIl 0' .,I'H 2/8/95 94 689 111 ( 21 ( 3) (4 I 151 (6 , (71 (91 (101 (16) (171 YEAR NUMBER [J Aa. future Inter.u Compromis. (for dOl" of deolh ok" 12.12.821 Oec.d.nt Di.d Testat. 0 7, O.c.dent Mainloin.d 0 Living Truu (Anach copy of Will) (Attach copy a. T,usl) A'l rt'l".IDONDINCI AND CONPlDEN11AL TAX INFORMAnON SHOULD'" DIRECTED TOi~'" (B I (111 1121 (13) (141 (I B) (191 (20) 1211 121A) (2161 York Road 17013 AMOUN! lEC(IVID I' (IN,UUCTIONIoI $206,125.11 03. iii 5, ~B, -0 )";>;:'.1 x.G.3-= )( .06.. x .15 . R.mainder R.turn Ifo, dat.. a. d.ath prior to 12.13.a21 fed.rol ellal. Tax R.lurn Required Tolol Number o. Safe D'POlil Bous HARTSON, DEARDORFF, WILLIAMS & OTTO Ten East nigh Street ; ',)'. (~ l o 2. Suppl.m.nlal Aelurn N.... Ivo V. otto III TUlPHON( NUM.II o z ., 5 => t: !:1 '" ... " 1. R.a1 E,la'. ISthodul. AI 2. Slacks and Bondi ISch.dul. B) 3. C1o..ly H.ld SlocIc/Partn."hlp Inlerlll (Schedul. q Ill. Mortgag.. and Not.s R.c.ivabl. 15th.dul. Dl S. Cosh, Banlc O'POlits & Milt.lloneous Personal P,operty (Sth.dul. EI 6. Joinlly Own.d P,op.rty (Sch.dul. fJ 7. Tran"e" (Sch.dul. G) (Schedul. L) a. Total Grall An.ts (totallin.. 1.7) 9. Funeral bp.n..I, .Adminillroliv. COSII, Milcellan.ou. bp.ns.. (Schedul. H) 10. O.bt., Mortgag. lIabiliti... L1.ns (Sthedul. I) 11. Total o.ductions (10101 L1n.. 9 & 101 12. Net Valu. of E.tot. (Line 8 minuI Line 11) 13. Charitobl. and Governmental a.au.'" (Schedule J) 1.4. Nel Volu. Subj.ct to Tax (L1n. 12 minus Line 13) 15. COMPlITf MA'UNG ADDU" 561.000.00.:] 1,738,954.34 o 1,792.11 141,b22.0B o 47,000.00 134,762.75 13,656.15 ?Ofi. 1?~ l' 1,810,824.52 10,000.00 Oiltounl 5,263.16. Inl"..1 ::ri :t:.~ r'-' -..J . :J '-'J i,; 16. 17. z ., ;:; lB. '" ... 19. '" ... '" ., '" 20. M oC ~ 121. i Spou.al Tran"." lfor dol.. of dealh ok., 6.30.94) 5.. Ins'ructionl for Applitabl. Pernntage on Revene 1151 Sid.. (Includ. votUII Irom Sch.dul. K or 5thedul. M,) Amounl of Line 14 taxabl. 01 6~' ro'e (Include values from Sthedul. K or Sch.dule M.) Amount of Lin. 14 laxobl. 01 15% role (Includ. volu.. from Sth.dule K or Sthedul. M.I Prlntipal tax due (Add lox from Lin.. 15. 16 and 17,) C,edill Spousal Poverty Credil Prior Pay menu + 100,OOO.0~ If line 19 Is Qreole, than Line 18. enler Ih. difference on Lin. 20, Th'I II Ihe OVERPAYMENT. I'i.1D U1 2,490,368.53 Checle horo if you ora requesting 0 refund of your overpayment. If Line IB is greallr Ihon Lin. 19. enler rhe olffer.nce on line 21. This is th. TAX DUE. A. Enl., Ihe inler..' on Ih. bolante oue on line 21 A. 8. Enle, Ihe Iota I of line 21 and 2 1A on Line 2 Ht This is Ih. BALANCE DUE. Mob ChICle Payable tal R.qlst., of Will., Agent 148,418.90 ? 341 ,<l4<l 6~ 315,000.00 ?,026.<l4<l.63 fi,'R3 7~ 108,649.47 1,500.00 '16.333.22 105,263.16 , , .070 0lL- 11,07006 ~.. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ...(...( Under penon"I Dr p,'rtury. I dodo,. Ihat I hay. ""amlned Ihis relurn, including accompanYIng Itneoules and Ilaf.men". and to Ih. besl of mv !cno.....l.age and blllll'l, il " tru.. corretl and tOmPllle. I declare thai all rllOI .slol. nCI Delln reporlea 01 !rUII markel value. Oedorollon Of pr.parer olner than the per.onal rear...ntal,...e II bal.d on 011 informaTion at which prepare, has anv knowhtdc'. ed'2~UU O,/f~$ON lJ 'ON!lUIUf~; 'llltn; ::'UIIN A .'_ ..UDAl!!!! 202 Hcisers Lane, Carlisle, Pl\ 17013 _" ~~ .t7(L--t~4.--tJ<:.-~ '10C; H~;c;{".lrc::. r.,n{".l r,yl;c::.l~ Ph 17n11 ~IC.N fU,\~ Rf t.1~IIER OIHtll tHAN ~tPIlUHiIAII...f \OOllESS 10 E. High St. :fl'.JL~ r.'rl~"lp. Pl\ 17n'"': OAn ! r.f J7h.s OAIf Il.\A".-" Act '48 of 1994 provld.. for the r.ductlon of the tax rat.. Impo..d on the n.t valu. of trand.n to or for the ua. of the .pou... Th. rat.. a. pr.acrlb.d by the atatut. will b.1 . 3% (.03) will b. appllcabl. for ..tat.. of d.c.d.nta dying on or aft.r 7/1/94 and b.fo,. 1/1196 . 2% (.02) will b. applicable for e.tat.. of dec.d.nt. dying on or aft.r 111196 and b.for. 111/97 . 1% (.01) will be applicable for e.tat.. of d.c.d.nta dying on or aft.r 111/97 and b.fore 111/98 . Spou.al trand.ra oceurrlng on or aft.r 111198 will be ex.mpt from Inh.rltanc. tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (~) IN THE APPROPRIATE BLOCKS. YES NO 1. Did decedent make a transfer and: x a. retain the use or income of the property transferred, ....................................................... b. retain the right to designate who sholl use the property transferred or its income, ............... c. retain a reversionary interest; or ................................................................................... d. receive the promise for life of either poyments, benefits or care~ ,...................................... 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration~ If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate conslderation9..... .......0.. ....... .............. "......... ........ ....... .... ............... ........ ,.. ....... x 3. Old decedent own on 'In trust for' bank account at his or her death9...................................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ." F~777r/;:: CJF J::rf/IAJ;< E. l17A-sLtWD ..JR. . . S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES \PPflUlb . Hrohr'lt . CQumchn. 124.126 N. Hanover Street Carlisle, PA 17013.2455 Phon. 1717) 2~l,6M6 FAX 1717) 2~J.8627 Slev.n IV. lIarr.n, SRPA. SRA. ASA $f.,,, (.'t"l)ltd G''''tVl Apprrmtr C,,,,/ltd AppraISers WIlliam A. DauCll Dlln.Oill Cassandra CrockclI Stan A. Skowronek & I."..,.." . I....""" ,f; ~ ~@~ Auorialt AppraISers G. Harry Sluucr Donnl 1(. Shuh, Jcaneue Jenkin. April 21, 1995 Martson, Deardorff, Williams Ten East High Street Carlisle, PA 17013 Attn: Ivo Otto Esquire Attorney At Law Re: 10.8 Acres Vacant Land Off Zion Road South Middleton Township Cumberland County, PA 95-0249 & Otto Dear Attorney Otto: In compliance with your =equest, I have personally inspected the above captioned property to estimate its present market value. The value shown has been arrived at after careful study of the location and type of improvements, their present physical condition and their present use. Therefore, I believe it to reflect a true measure of the present-day market value as of April 19, :995. Value Reported: ELEVEN THOUSAND DOLLARS ($11,000). I hereby certify that I have no financial interest, present or contemplated, in this property, and that neither the employment to make the appraisal nor the compensation therefrom is contingent upon the value reported. Sincerely, .---' no Fi':' ~ ocr ::0 . m '" 0 ., ,~ ~ -, 'J. -: .", '" I.':'" ~ 0 ".' ::, .....' ::';'11) '0 V)' (..:. Q. STEVEN W. BARRETT, SRPA, SRA. ASA CERTIFIED GENERAL APPRAISER .....~\...~ \., ._~"'\ ":~~'.:t.ljf"\,a...\.... STAN SKOWRONEK CERTIFIED RESIDENTIAL APPRAISER " ",'It J;.;;., ....sCf/, "fll') ..L'1.,:-rn (c...) " , , SUMMARY OF IMPORTANT DATA property Owner: property Address: Estate of Frank E. Masland Jr. Off Zion Road, Carlisle South Middleton Township Cumberland County, PA Part of Parcel #40-11-0288-004 Property Description: 222.62 x 475.4 x 606.63 x 984.37 x 197 x 928.36 x 712.60 x 327.49 x 539.08 424.66 Recording Information: Lot Size: Zoning: utili ties: 10.8 Acres MIL Agricultural None Flood Zoning: This property is located on a flood plain area, Zone A2 Map 420371A 11/4/81 MARKET LAND S~ address acreaoe sale date orice orice/acre Enola Road 32 ac. 12/15/94 $50,000 $1,562. Old Town Rd. 13.13 ac. 09/06/94 $29,000 $2,208. Sandbank Rd. 20.25 ac. 11/21/94 $18,750 $926. Ridge Road 50.25 ac. 12/30/94 $25,000 5498. Walnut Dale 39.36 ac. 02/09/94 $40,000 51,016 Road Range of Value: $500/acre to $2,200/acre. Subject acreage has several large areas which lay within the 100 to 500 year flood zones; therefore, making it's value as a building site below market if marketable at all. !n lieu of the above facts the lower end of the value range indicated above is herein considered reasonable at $1000/acre. Estimated value per acre: $1000. Total Estimated Value: $1000 x 10.8 ac=es M/L = $10800. SAY: $11,000. . PHOTOGRAPH ADDENDUM --.-----.--.--- -.... .-- ,- .'."'.'-' Bo"o~lClifnt Funk r. IMSI.^"IJ .It. r;Dr~'r~.~~ .7.10n Po_d. CIIJ CnrJh1a. tounl)' CUlIlberland 1t1ll1., Mtotnc Ivo y, Olto lit ,;.,1' I'^ !; I n: rlWH lIl.l) VORt-: IU),\II '-'_"'r__'~- 'lit tlo 9~' Ol"9 t.~ tolfl 1101 J ~ SKETCH/AREA TABLE ADDENDUM fileNo' 95-0249 8 DofIO'l'L1l"C".nt U Ho.lond Fronk E, Jr. B ProptlrtyAddt... J Zion Rood E CIy Coun'Y Sla'. ZipCodI C CorU.ie Cumberland Po. t701J T und., Attornev lvo Otto . I M p \~.... R 327.'9 0, ~~l"n.1I V S39.oa E N19'16'sc,-u M 7tZ.60 E h86'01'3"-" N 921,)6 T r 8 "'1~ S' '2""'~ S19'04'Q.l,-( 2&.66 606.6) K E S!6'OS'D4-r T H10'2"26-( 9)(,.37 C 475.40 H I I 1190 0'0.( 222.62 Cnmputcr recrentlon llf the motoR nnd hl'tmd~ IndlcntoR tho houndnrteR do not clORO SCALE: tlnch . 270 ,..t AREA CALCUIJ\TIONS SUMMARY LIVING AREA CALCUIJ\TIONS A Area Nama of Area Slz. Total. Breakdown Sublotale R un: 'uu I '692n.6) 469253.63 E A C A L C . U L A T I 0 N S TOTAL LIVABLE (rounded) 0 0 ... , .. ,..".... ..., ." ,~..., 'J-' . SITE DESCRIPTION ADDENDUM FiltNo' nag1anlng at . point of tb. Lot d..crib.d by Hat.. and Bound. .. 'ollowa' '1'MCT 1 I T11l11a Du. II.t, . diet.ncI of 222.62 ft., DatCII Horth 10'21'26'" r:..t, a dilt.ne. of 615.40 ft., DEMeB Soutb '9'04'0''" I..t, . dhtanca of 606.63 ft., TItHe! Soutb "'03'0'" I..t, a diet.anca of 934.3'7 ft., DlMel Hortb 05'42'56'" e..t, a diatanca of In ft., TREMel Hortb 16'07'3'" w..t, . diatanca of 928.36 ft., TREMel Horth "'16'5'" w..t, . dJ,..tancI of 712.60 It., S TREMel!: Hortb 16'00'24" w..t, . diatlnca of 327.49 ft., I T TBEHCB Soutb 0"14'53. Wa.t, I dl.tanca of 539.08 ft., E TBEltcr: Soutb 10'21' 26" w..t, . diatancI of 424.66 It., Said tract containin9 10.7726 acr.. (469253.63 Iqft.) of land, .ora or 1.... D E S C R I p T I o N NOTE I Subject. to riqht...nr..waV. ""III..nt. "nd rftltricti.o"l of record if anv. ...."., . .."....,,1 . - ~ I '. , -= . ; ~ ~ , -.'---::'\.. /1"1 I .. .-'-' ....."'-. /I,..~>-.- \y !l081 ) ,., I l II./ "\..--"'" , LOCATION MAP SCALE I" = 2000' I - __. _ 4 ZONE C \ 'N ~ , " o " .0 C{,~E~. .-";- -~-.~~-;:..,. f\C?~'~~:--- ~ .::::;'..:- " --:~-:=-' I i ..---..-,..-..----- _." .." - - ....-. I...:' t)\)\.E IOt-S ...- S0Un.\ ZONING MAP , HORm MIDDllTON / tOWNSHIP I a _L!O.!~!,_ 1';'1,,-"'1-"'- I_I' .,-- I:.:J ......-.....-. UIB .,."........_..14 ".... ... I ..,... C!t!11t1_......., IMl'..-..........- -.....-.., .........._.., ...-.......,........- ..Di~ii:...' Ii r.~m= W ri\:li'_, .-. III fil:l." 1m m~ DH';Jl!i;,..... It lif..Et- If Mlll::- III fM,l' lIP ~i\\\' 111 i't:I'k--... lill1liJe II llm~ IA ~\/l,"'" IN !&"t IJI. ti'1i:. I g Il':.fjl,h I ~ Ill)!'."" III ag~ 1\11Mi!1... IR \"<l!fc:. m ~i'lill 11\ \mi:' III ~!Il[-' \\I ~ If l1l;;l7;, IPo ~~m:- IIIllffl\l:' IF. ffi1.f! 1m li.tt&r IR IJk: m:trr-- r41il'I- _____"_.____ _.___.__._____..___...__ n' --"' --.....---.....----.---- --~ ..,..." ........ .... ,..._...'.,.~"....'..."...,.. .d" DEFINITION OF MARKET VALUE : Tho "UII' plobabll pllCI) which a piC poll, Ihould blmqlft. campelltlvl and open m.,"'.1 under III condlllonl IIqutllle 10 . Iu 1111, thl bU,., and IIIUeI,oach IcllnO pludenll" Ionowl.dgubl, and I"ummg Ih. pUCI I' nol allottld b, unduIIllmulul Implicit In Ihll (llllnltlon il Iho conlummlllon oil ..Ie II 01 I IPOtlllld dltl Ind Iha p..linG 01 IIUI ham 1,111110 bur.' undor condlllonl WhlHllb, 11) bUy.' Ind 111101'" Irplull't mohvlled, 121 bl)th pllllel III will In'olmld 01 wlllldvllld, Ind ..ch IcllnO In whll h' tonlldoll hll own bell mler.II, 131 . IO..onlbll lime II altowod lor IlpOlure In thl opln mll"'ll; 14) p'rm.nt II mldo In IlIlml 01 e..h In U 8 dolll" or in Hilmi at IIn.nClal '''Ing.menll comparable Ihllllo~ and 1511h' prlcl "PIl18ntllho nOlm.' conllderatlon lor Itl1 plopn", lold unllloelod br IPocI.1 or Cfull'lI !inlnclnG or Ulll contl..ionl' glanlld b, In,one Iuacllled IIil'llh Iho IIII 'AdlUllmlnlllO Ih. complflbl., mu,1 bl mIdI tor SPICII' or tloall'lollnanclng Of UI.1 (OnClllllonl Uo adIUllm.nl' III n.c....r' lor Ihos' cO'11 which II. normlllr plld br IOU.II al I IUlu11 ollrldltlon 01 II'" In I mllklt arOI, Iho.. COlli I" leldll, Id.nllhlbll IInCI thl ..1111 plyllh..1 COI" In vlllulUr III ,llal Irlnucllon, Specllt or croltlv' "nnntmg Idlu,lmlnll cln bl madl 10 Ihl complllbll plopell, br comp.lllonl 10 Ilnanemg 101m. olloled br alhlld pnrlr Inl1llUlIOnl1 lendll thll i' nol 1IIIIdt Involvld in Ihl pIOp.'lt or u.nllellon An, IdlUllmlll1 Ihould nol bo calculat.d on I m.thlnlul dollar 10f dollar cot' ot UUI hnlncmg 01 conn Ulan but Iho doUal ..mounl 01 nnt.dlultmenl Ihould nllgfo.lmllll lhe markell reDcllon 10 ItIn !lnlncmg 01 cone. Ulan, blllod on lhll apPflllor'l Iudllomonl CERTIFICATION ANO STATEMENT OF LIMITING CONOITIONS CERTIFICATION: The APPIIIII' corllh" and agreol thl'll , The AppI...II hll no pr...nlor conlomplAtld luIule Inl018't In tho plopoll, apprallod. and nDlthor Iho emplOtment to mllll Ihe IPP'.IUI, nor lhl compenUllon 10f II, is conllngonl upon Ihl Ipprlll8d Vllue 01 the plOpSII, 2 ThO Appr.llor hll no plllonll Inlo'oll In or bi.. Wllh flIlP'I"ll' Ihe lublecl mltun ollhe appllllal "lpOII Ollhe panlcl, plnll to Ihl ,.11 Thl "elllmale 01 MII",.I Vlluo' In IhO appllll,'~ ulporl is not b..ed In whole Olin pa" upon Ihe rln, cola'. or nlllonll origtn ollho pro.pacuvo ownOIS 01 oecuplnl' 01 the propollr Ippralled, or upon lhe rato, colol or nollonll ollgln 01 Ih. plllenl ownl" or occupant' 01 the PIOpllllu,m Iho vlClnll, 01 Iho proporlr IPPlllllld :J Tho "'pprllllr hll plllonlll, 'nlpeclod tho plopell" bOlh inllde nnd oul. ,1nd h.s mlldo .n e.lorlol Inlpllcllon 01 all comparlbll ..IeS It,led in Ihe 'epoll To Ihl bllSt 01 the ApplIl'ltn l.nol'lllodgs Ind bollOr, nU IllIllmon" and ,"Iormallon In Ihll 'OpOlt "8 truo Ind conlcl, and Ihl Applai'ef hn. 1101 knowlnglr wilhheld An, IIgmlu:llnl IrllOlmAhon 4, All conllngenl Ind IImlllng condlllonl tile conlAlnod hOllun (ImpOlad b, Iho lalms 01 Iho IIl1lgnmflnl or b, lho undor. Ilgnod IlIocllng Ih. Inal,I", oplnionl, and conclullon' conlllned 1M Ihlt leporll 5 T"I, Ipprailal repoll hll boen mldeln conlolmltr .1111 ond il lublDCt 10 Iho foqunemoflll 01 Iho Codo 01 P,olelllonal ElhlC1 Ind Sllndardl 01 Plollnion.1 Condu~1 01 Ihs APpr1l111l1 olglnlullon, wlll1 whICh tho -'ppIII"or I' a,"haled 6 All concluslona and oplnionl concelnlng Ihe r01l1 ellllle tnnl lIIe 101101111 In Iho OpplDIIl'I1 loporl wOfe plepllod b, Iho Appla"el WhOIO lignalufl oppoa" on Ihe IPpfal..1 IIpOII, unllllltndlUlod III 'Rov..'" -'ppll1l10l' tJo chlnglf 01 onr 110m in thl IIPplai'l1 reporl Ihlll be made br anrone alhar Ihan Iha Appraller, nnd Itlo .Applnllllf .hAlI have no 1.IPonllbllilr 101 an't luth unautholll.d chlngl CONTINGENT AND LIMITING CONDITIONS: Tho (alllhcnhon oltha -'Opllllor opPllallng In thO npprlllallllPOlllS lub. loci 10 Ihe lollowing condltlonl Ind to luch olhor IPOClflc and Ilmlllng condlllonlll a" sol 1011h br Ihe Apprall.' in Ihl Inporl 1 Thl "'pprllle, anumol no rilpon'lbllll, lor mIUD" 0111 hlgol n:l1U11t olltlcling Ihe clIopollr approllod or tho tlUO Ihero. 10. nor do.. the Appro"" londor In, opinion al 10 1ho Iltlo, which.. nuumoo 10 ba gOOD aM mluk.'ablo Tho plopelt, i' apprllud II though ulldll ,elPonllblD ownlllhip. 2, An't ,lIolch In Ihe "pcll ma, show .pplOllmale dlmontlon' nnd II intludt'd 10 nlllll tllo loador In vllualllinG Ihll prop- ofl, The Apprlller hili mado no 'UfVO' 01 tho p,opo'l, :J Thl Apprallo' IS nol IOQuuod 10 give to,tlmonr Of oopolr In COUll becaulo 01 hllvlng made tho 8pprllllll wllh rohtlenco lolho ploperl,ln quoIIIOn, unll" .Ullngomentl havo boon PIDVIOUllr mado thofelol " A", dl.lnbuhon 01 IhO valuallon In tho fOp011 bolwOlln 1.1nd t1nd Implovomonll nppllol enlr under IhO Ollltlng ploglam 01 uhhzallon Tho loparlte valuation, 101 lAnd and bulldmg mUll nol bll uled 1M cooluncllcn Yollh An,OIMI tlPplalul and alo Invllld il 10 ulod 5 Tho Appllllllr Anum.. Ihll IhOID Ar. no hlddon 01 unappalont condlllonl 01 Ihn plopoll,. tublOIl. 01 IUuclulOl, which would rondof II mala Of Ion vnluablo. Tho AppraiSal anumlll no IOIPonllbllllt 101 "uch conO'I,onl, 01 101 onglnolHlng whICh mighl be 10QUillld to dllCOVOf ,uch laclon 6 InlOlmllllon, olllmAlol, nnd oplnlolll tUlnl,hod 101M ApprnllJll, nnd conlnlned In tho foporl. wore oblAlned 110m 10UICO' conlldolOd lollablll And belll~lld 10 be Ifulf lInd COIIVCI f~QJIf"VIII. 110 lIl~ponllblhl, lor lIccUIAC, 01 luch Iloml IUlnilhod Iha APplOllal can ba ...umld b, Iho ApPftlllllr 1 OilClolUIO ollhe conlonl' 01 tho appllllul 'nllort 1I90'o'ellll!d b, !lID BrlnJlfI nnd nlJgulollonl at Ihe IItOIOnlOMI IIPplAllII1 OIOIl"IIIIIOn, Wllh WhICh lho Appr.llOf 1& alhhl'llod B Uollhll 011. nor An, pnlt 01 Iho conllnl 01 Iho "lpOII Of eopr Ihl!llJ':Il lincludmg conclullonl III 10 tho plOpOrtt Vllluo, Ihe Idnntll, ollho Apllrlll.r, proleuionlll dOllgnatlonl, lohnllnco 10 II"' proll.lulonnl npplllllal orgnnlul1on,. 01 Ihl lum wllh WhIch Ihe AppllllltH 'I connecledl, Ihall bo ulod 101 on, PUIIIOIUI b, anrono butlhO chont lpeclflod 1M Ihe IIIPOI!. Ihe bOrlow" II Ipprli..1 toe paid b, ume, Iho morlglgo' or II' luctollOIl and nlllqnl, mortgage InIUIIIII. consul"nll, plolenlonal IIPPlalll1 olOlnlllllions. nn't ,Itlle Of loderallr IIppfovod hnnnclltl inltltul,on nnr dllpnllmonl. agllnc" oll"IlFumanlnhlr ollho UMllod Slntol Of In, Ilale 01 Ihe OllUlcl 01 Columbia, wlthoul lhe plevlOIl. wllllon conllllll ollho ApPlnllor; nor II1AIII1 be convn,ed b't norone 10 Ihe. public Ihrough ,1dworlllillg, pubbc IIlIAllonl, nllw'. I<\loS. ur 011101 modln, wllhout Iho Yollll!!" conlllnl nnd npPfovnl 01 11111 ^ppl.11Inl 9 On 011 IIPplAllnll, lubjocl 10 lall.lactoly compllIllnn IlIpnlll, 01 illlornllonl Iho nporill',ll II1poll nnd valuo conclulIon, nle conllngDllt upon complllllon 01 tho IInp'OVOmn"11 In 11 O'Iorknlllnlt"n milnnOl 01110 ,l9 ^1'pf,1'~I"I' I --:., \. } rf~1a', "'Ie t"'l\'lt1ltJ',,-UI ".."fir' ,I.J ;1',', .."'.,, W','- "'f 'd,11 ~?' " ,'" J,~. ,,1-', 1''' I' ~'I.' 1,1,,".'IoIA' ;~,"' IM(ll j.j'IIfo SCHEDULE A REAL ESTATE .- .-.. - ---.-. ._--~_.- -.------...-----.. FILE NUMBER 21-94-689 ~~LAND, Frank E" Jr. (Prop.rtY lolnlly.own.d wllh Right 015urvl.Ollhlp mull b. dbclo..d on 5ch.dul. Fl All ,.01.'lat. .hould b. ,.port.d 01/01, ma,k.t .alu. which I. d.lln.d a. tho prlc. at which prop.rty would b. ...hang.d b.tw..n a willing buy.. and a wll\lng ..II.., n.lth.. b.lng comp.lI.d !o buy or ..II, both having r.alonable knowledge of the r.levant facti. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH ALL those certain tracts of land containing approximately 49.3 acres and being improved with a three.story house. barn and other buildings. situate in South Middleton Township. Cumberland County. Pennsylvania. and being more panicularly bounded and described in a certain Deed dated July 16. 1993 from Frank E, Masland. Jr.. decedent herein. to Frank E, Masland III and David S, :\1asland. Trustees Under Qualified Personal Residence Trust dated July 16. 1993. recorded in Cumberland County Deed Book "N". Volume 36. Page 137, The said premises are known as 150 East Old York Road. Carlisle. Pennsylvania. The said Frank E, Masland. Jr, having died July 30. 1994. !ide to said premises reverted to lhe decedent herein under the terms of said Trust, Subject property has been subdivided into tWO lots as follows: a. Lot No, I containing approximately 10.6595 acres. as described in the attached Deed to David S, Masland, Value based on appraisal 11rOOO.OO b, Lot No, 2 containing approximately 38.6765 acres and improvements thereon. as described in the attached Deed to Drew J, Stoken and KatWeen L. Stoken, Value based on actual sale price (see Settlement Statement attached). 550,000.00 ....--.-------- 5 561,000.00 -- /-~~~._._-~ r . .___..!.~!~.':J~i~o.~~_c:n Ilrut 1. Recopitulation'- fonnerly of Mrs. Jacob Noffsinger. Nonh 2-112 degrees West 88 perches to a stone at comer: thence south 65 degrees West 50.7 perches to a stone comer; thence South 14 degrees East 77 perches to a stone comer; thence Nonh 75-3/4 degrees East 32.3 perches 10 a stone at comer the place of beginning. Containing 20 acres and 109 perches. strict measure. TIle said two tracts containing 101 acres and 90 perches. strict measure, Together with the improvements thereon erected. BEING the premises which Abram E. Bradley and Emma E. A. Bradley, his wife. and Thomas J. Bradlev and Eliza F. Bradley, his wife. by their deed dated May I. 1933 and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book "I". Volume II, Page 544, granted and conveyed unto Frank E. Masland. Jr. LESS. HOWEVER. the cenain tract of land which Frank E. Masland, Jr. and Virginia S. Masland. his wife. by their deed dated May 23. 1955 and recorded in the Office aforesaid in Deed Book "L". Volume 16. Page 170, granted and conveyed unto Frank E. Masland ill and Marie P. Masland. husband and wife. Containing twenty (20) acres and one hundred nine (109) perches. strict measures. LESS. HOWEVER. the cenain tract of land which Frank E. Masland, Jr. and Virginia S. Masland. his wife. by Iheir deed dated January 4. 1982 and recorded in the Office aforesaid in Deed Book "W", Volume 29. Page 815, granted and conveyed unto Frank E, ~Iasland. ill and Marie P. Masland. his wife. Containing 25.8719 acres. LESS. HOWEVER. the cenain tract of land which Frank E. Masland. Jr. and Virginia S. Masland. his wife. by their deed dated January 4. 1982 and recorded in the Office aforesaid in Deed Book "W". Volume 29. Page 813. granted and ~onveyed untO David S. Masland and Elizabeth S. Masland. his wife. Containing 25.8719 acres. TRACT NO, 2: BEGINNING at a post by a tree. a comer of lands now or fonnerly of the Grantor herein and lands conveyed to Mildred B. Coyle: thence by said lands now or fonnerly of Grantor herein. Nonh i3 degrees 55 minutes East 595,7 feet to a stone on the .:ast side oi :\Iollntain Creek: thence continuing along said Masland lands and by land now or ionnerly oi Hugh McMeen. Nonh 47 degrees II minutes East 8l3A feet to a ~omer in the McMeen lands: thence South 14 J.:grees 12 minules East 329,3 1'.:.:1 to a post: thence continuing along the lands now or fonnerly of Hugh McMeen. South 77 degrees 34 minutes East 776.2 feet to a post in Ihe line of lands now or fonnerly of Mary Coyle Van Siclen: Ihence along said lands now or fonnerly of Mary Coyle Van Slclen, South 8 degrees 6 minutes West 671 feet 10 a post. a corner of lands now or fonnerly of Mary Coyle Van Slclen and lands conveyed to Mildred B. Coyle; thence along said last- mentioned lands. Nonh 71 degrees 45 minutes West 822.8 feet 10 a post: thence continuing along said Mildred B. Coyle lands, Nonh 75 degrees 35 minutes West 165.1 feet to a post; thence cominuing along said Coyle lands. Nonh 77 degrees 19 minutes West 909.5 feet to a post by a tree. the place of nEGINNING. CONTAINING a total of 22..l07 acres. according to a survey by Clark A. Bryan dated May . 1941. BEING lhe same premises which Frank M. Stine and Deila May Stine. his wife, by deed dated July I. 1941. and recorded in the office al'oresaJd in Deed Book "J". Volume 12, Page 295. granted and conveyed unto Frank E. Masland and Virginia S. Masland. his wife. The said Virginia S. Masland having died September 13. 1984. title vesled entirely in the said Frank E. Masland, Grantor herein. TRACT ~O, J: BEGINNING at a stake at the point where lands conveyed to Viola C. H. Smee. the tract herein conveyed. other lands now or fonnerly of Viola C. H. Smee and lands now or fonnerly of Hugh McMeen comer: thence South 6 degrees West 76.91 perches by lands now or fonnerly of Hugh McMeen and other lands now or t'onnerly of the Gramor herein. to a stake: at a poim where olher lands now or fonnerly of lhe Gramor herein and lands now or fonnerly of Mildred B. Coyle ~omer: thence South 79 degrees 30 minutes East 934.4 feet to a poim in the public road leading from the York Road to Mt. Holly Springs. marked by a stake in the side of said road: thence Nonh 6 degrees Eastll1.49 perches to a point in the said road marked by a stake: thence by lands conveyed to Viola C, H. Smee, ~onh 84 degrees West 56.46 perches to the place or' BEGINNING. Containing 27.96 acres. according to a survey made by G. Frank Wetzel. Registered Surveyor, dated April 7, 1942. BEING the premises which ~Iary Coyle Van Siclen and Clinton Dewitt Van Siclen. her husband. by deed dated April 21. 1942. and rccorded in the Office aforesaid in Deed Book "N". Volume 12. Page 398. gramed and conveyed umo Frank E. ~Iasland. Jr, and Virginia S. Masland. his wife. TIle said Virginia S. ~[asland having died September IJ. 1984. title vested emirely in the said Frank E, Masland. Jr.. Gramor herem, LESS, HOWEVER. (he .:enain lract of land which Frank E. Masland. Jr, and Virginia S. Masland. his wife. granted and conveyed unto Hugh L. McMeen and Catharine G. McMeen. husband and wife, by deed dated January 28, 1947 and recorded in the Office aforesaid in Deed Book "K", Volume 13, Page 267. Containing 12 acres and 7~ perches. more or less. LESS, HOWEVER. the cenain lInct of land which Frank E. Masland. Jr., a widower, grnnted and conveyed unto Hempt Bros., Inc., by Deed dated May 3, 1985 and recorded in the Office aforesaid in Deed Book "H", Volume 31. Page 674. Containing 18.000 acres. TRACT NO, 4: BEGINNING at a point marked by a stake in the nonh bank of the Yellow Breeches Creek. a comer of lands now or fonnerly of the Grantor herein and Edith McMeen, Hugh L. McMeen and Catherine G. McMeen; thence by the line of other lands now or fonnerly of lhe McMeens. Nonh 10 degrees West 182.5 feet to a point marked by a stake; thence still by the line of other lands now or fonnerly of the McMeens. Nonh 39 degrees 45 minutes West 127.5 feet to a point marked by a stake in the eastern line of a driveway upon other lands now or fonnerly of the McMeens: thence by lhe eastern line of said driveway, South 37.7 feet to a point marked by an iron pipe; thence by the line of other lands now or fonnerly of the McMeens. South 39 degrees 30 minutes East 92 feet to a point marked by a post: thence still by the line of said olher lands now or fonnerly of the McMeens. South 20 degrees East 176 feet to a point on the nonh bank of the Yellow Breeches Crcek. marked by a stake. lhe place of BEGINNING. BEING the same premises which Edith McMeen. single woman. Hugh L. :-'lcMeen and Catherine G. McMeen. his wife. by Deed dated March 5, 1947 and recorded in the Office aforesaid in Deed Book "J". Volume 13. Page 225, granted and conveyed unto Frank E, Masland. Jr. and Virginia S. Masland. husband and wife. TIle said Virginia S. Masland having died September 13. 1984. lille vested entirely in the said Frank E. Masland, Jr.. Grantor herein. Instrument dated December J 1. 1986 appointing F. E. Masland m. attorney-in- fact. for F. E. Masland. Jr, recorded in lhe Office of the Recorder of Deeds in and for Cumberland County in t>liscellaneous Book ';49, Page p 5 AND the said Grantor hereby covenants and agrees that he will wannnt specially the propeny hereby conveyed. IN WITNESS WHEREOF. said Granlor has hereunto set his hand and seal the day and year first above written. SIGNED. SEALED AND DEUVERED IN THE PRES~ ~~ --S:' ro . - ./' , .; ........;:;.l.,.o.c:...,:. , '. I........,.....~\...."'-.~~t... (SEAL) F. E. Masland m. attorney-in- fact. for Frank E. Masland, Jr. COMMONWEALTH OF PENNSYLVANIA ) ): ss. COUNTY OF CUMBERLAND ) On this. the I!.#- day of ~r . 1993. before me, the undersigned officer. personally appeared F. E. MASLAND m. kdown to me (or satisfactorily proven) to be the person whose name is subscribed as attorney-in-fact for Frank E. Masland. Jr.. and acknowledged that he executed the same as the free act of his principal for the purposes therein contained. IN WITNESS WHEREOF. I hereunto set my hand and official seal. 1 (,V?- 1 hereby cenify that the precise residence and complete post office address of the within Grantees is 202 Heisers Lane, :3rlisle, !?A li013. ..,. '- Lr.I o-f . '.... . \ .\ ~'. ~ .~ \.\ ,~'l.:'~~ . .. \. '..';', '~-' -.....-r ~~ ;.~ -:...' ; ~.: ::i ~ .. .', <:\.I Attorney ior GranteeS '. .. . . : - ..... "., .... .::;) -= ..1 . ':) ~ I..J l-J - .'. _J I.) L....J. .'. Cr.l - ..~ ~j =""" , , 0") '\, 36 .I-~ ~~~~:- "\:.. 1.11 . 'r "J,' .~(. COMMONWEALTII OF PENNSYLVANIA ) ): 55. COUNTY OF CUMBERLAND ) RECORDED on this I day of. .+/-. A. D. 19"0':', In the Recorder's Office of the said County in Deed Book ;,: ,Volume ::1., ,Page!:: 1 ' Given under my hand and the seal of the said office, lhe date above written. ~~ ;P Jia. ~ ,;- I 1 @@I?-,." . OUAUFIEn PERSONAL RESIDENCE TRUST L.,-, TInS AGREEMENT, made the Il -/. day of July, 1993. between FRANK E. MASLAND. JR.. of South Middleton Township. Cumberland County, Pennsylvania. as Settlor, and FRANK E. MASLAND, ill and DAVID s. MASLAND. of South Middleton Township, Cumberland COUnty, Pennsylvania. as Truslees. WITNEsSETH: WHEREAS. the Senior desires to creale a trust which shall qualify as a "qualified personal residence trust" within the meaning of Section 2702(a) of the Internal Revenue Code of 1986, as amended (the "Code"), and Treas. Reg. Section 25.2702-5(c), and the Trustees are willing to act as Trustees of such a trust. NOW. TIIEREFORE. in consideration of the premises and of the mutual covenants herein contained. the Senior does hereby assign. convey, transfer and deliver to the Trustees the propeny described in the Schedule "A" hereto annexed. receipt of which the Trustees do hereby acknowledge. TO HAVE AND TO HOLD the same and any other propeny which the Trustees may hereafter at any time hold or acquire as provided hereunder (the "trust estate") IN TRUST. NEVER11-J1:r J:~S. to manage. invest and reinvest the same. to collect the income thereof. and to dispose of the net income and principal thereof for the following uses and purposes and subject to the tenns and conditions hereinatier set fonh: 1. A. This trust shall initially hold real propeny constituting the personal residence of the Settlor, TIle Settlor shall have the right. rent free. to the exclusive use. possession and enjoyment as a personal residence of such r~ propeny, TIte Senior shall pay all carrying costs associated with the personal residence held in the trust from time to time and properly chargeable to his interest hereunder. and may at his election pay all other costs associated with such residence. inclUding costs of extraordinary repairs and Improvements. TIle Truslees shall have no responsibility for the payment of COSts associated with such personal residence. TIle Trustees shall pay ovcr ('r apply any nct income of the trust at the end of each calendar year 10 or for the benerit of Ihe Senior. TIle Trusree shall nOl pay over or apply any .1- ponion of the principal of the trust estate to or for the benefit of any person other than the Settlor: provided, however, that this sentence shall not be construed to prevent the payment by the Trustees of expenses properly chargeable to the trust estate. The trust held under this Aniele I shalltenninate upon the first to Occur of (I) the death of the Settlor and (2) the expiration of a tenn of two (2) years from the date of this Agreement (the "Fixed Tenn"), and the Trustees shall thereupon dispose of the principal of the trust estate, as it is then constituted. pursuant to the provisions of Aniele n. B. During the tenn of the trust under this Aniele I, the Trustees may sell the personal residence then held in the trust and use the proceeds of any such sale to acquire a Successor personal residence, whieh shall thereafter be held hereunder for the benefit of the Settlor as provided above subject. however. to the provisions of paragraph D of this Anicle. C. If cash is held by the Trustees pursuant to Aniele ill(D} (I lea} hereof. the Trustees shall delennine. at the end of each calendar quaner. whether the amounts held by the trust for the payment of expenses are in excess of the amounts pennined by Aniele illfD}(I )(a) and Treas. Reg. Section 25.2702(c}(5}(ii)(A}(l) and shall distribute immediately to the Settlor any amounts in excess of the amounts so pennined. D. TIle trust shall cease [0 be a qualified personal residence lrust with respect to some or aU of the assets held in [rust for pUrposes of this Aniele 1. in accordance with Treas. Reg. Section 25.2702-5(c)(7), as follows: (l) If the residence ceases [0 be used or held for use as a personal residence of the Senior within the meaning of Treas, Reg. Section 25.2702'5(c)(7)(i). [he trust will cease to be a qualitied personal residence trust: (2) If [he residence held in [he trust is sold. then [he trust will cease to be a qualified personal residence [ruSt [0 the extent of aU proceeds from the sale of the residence held by Ihe [rust. bill nO[ later than the earlier of (a) the date that is two (2) vears arier [he dale of [he sale of Ihe residence. (b) [he tennination of [he SenIor's interest in the [rust held under this Aniele 1. or IC) the date on which a new residence is acquired by [he [rust: (3) If damage or destruction renders the residence unusable as a residence, rhe [ruSt will cease 10 be a qualitied personal residence trust on the dale [hat is two (2) -2. \ :1 'I i , ~ " !' years after the dale of damage or destruction (or lhe date of tennination of the Settlor's interest, if earlier) unless, prior to such date, (a) replacement of or repairs to the residence are completed or lb) a new residence is acquired by the trust; and (4) Ifproceeds of Insurance are received as a result of the damage, destruction or involuntary conversion of the residence and held by the trust, the trust will cease to be a qualified personal residence trust not later than the earlier of (a) the date that is two (2) years after Ihe date of Ihe damage, destruction or involuntary conversion of the residence. (b) the tennination of the Settlor's interest in the trust held under this Article I. or (c) the date on which lhe replacement of or repairs to the residence are completed or a new residence is acquired by the trust. n. A. If the Settlor dies prior to the expiration of the Fixed Tenn, then upon the Senior's death the trust estate. as it is then constiruted. shall be transferred. conveyed and paid over to the Senior's executor or administrator. to be disposed of as pan of lhe Senior's estate. B. If the Senior survives Ihe Fixed Tenn. the trust estate. as it is then constituted. shall be disposed of as follows: (I) Any amounts of cash held by the Trustees pursuant to Article ill(d)(l)(a) in excess of the amounts used to pay trust expenses due and payable on the date of tennination (including expenses related to tenninationl shall be distributed 10 the Settlor wimin Ihiny (30) days of the expiration of the Fixed Tenn. (2) TIle reaJ eSlate held by the Trustees shall be distributed equally to FRANK E. MASLAND. ill and DAVID S. MAS LAND. as tenants in common. ill. A. It is the Senior's intention by Ihis Agreement to create a qualified personal residence trust within the meaning of Section 2702(a) of Ihe Code and Treas. Reg. Section 25,2702.S(c). Accordingly. the provisions of this Agreement shall be constnled and the trusts created hereunder shall be administered solely in accordance with said intention and in a manner consistent with that section of the Code and Ihose treasury regulations and with any successor section or regulations and any revenue rulings. revenue procedures. notices or other administrative pronouncements that may be issued thereunder by the Internal Revenue Service. Should Ihe provisions of this Agreement be inconsistent or in contlict with such section. regulations. any successor seclion or regulations. or any revenue rulings. notices or other administrative pronouncements. in effect or issued from lime 10 lime, lhen such section, regulations, successor section or regulations. or rulings, notices or administrative pronouncements shall be deemed to override and supersede Ihe provisions which are set fonh herein. If such section or regulations, or any successor seclion or regulations, or any ruling, notice or other administrative pronouncement issued thereunder, at any time requires that Agreements creating a trust to hold a personal residence contain provisions that are not expressly set 1'onh herein. such provisions shall be incorporated into this Agreement by reference and shall be deemed to be a pan of this Agreement to the same extent as though they had been expressly set fonh herein. All references in this Agreement to Treas. Reg. Section 25.2702-5(c) shall be deemed to refer to any successor regulations and any rulings, notices or other administrative pronouncements that may be issued lhereunder. B. Except as otherwise provided in paragraph D of this Miele, during the Fixed Tenn. the Trustee is prohibited from holding any asset in that trust other than one residence (or an undivided fractional interest in one residence) 10 be used or held for use [within the meaning of Treas. Reg. Section 25.2702-5(c)(7)(i)] as a personal residence of the Senlor. C. The tenn "personal residence" as used in this Agreement shall mean a personal residence within the meaning of Treas. Reg. Section 25.2702-5(c)(2). D. To the extent pennined by Treas. Reg. Section 25,2702-5(c)(5). during the Fixed Tenn: (I) The Trustees may hold additions of cash. in a separate account, in an D./llount which. when added to the cash already held in the account. does not exceed lhe D./llount required: la) for payment of trust expenses (including mongage payments) already incurred or reasonably expected to be paid by the trust within six (6) months from the date Ihe addition is made: lb) for improvements 10 the residence to be paid by the trust within six (6) months from the date the addition is made: (c) for the purchase by the trust of the initial residence. wilhin three (3) months of the date the trust is .:reated. if the Trustees have prcviously entcred into a contract to purchase that residence: and (d) for purchase by Ihe trust of a n:sidence 10 replace another residence. within three (3) months of Ihe dale the addilion is made. if the Trustees have previously entered into a contract 10 purchase that residence: '. . _,rd \ - ,_. . ---- - I~--' ^ (2) The Trustees may hold improvements to the residence added to the tnlst estate if lhe residence. as improved, meets lhe requirements of a personal residence as defined in parngraph C of lhis Anicle; (3) The Trustees may hold the proceeds from the sale of the residence in a separate account; and (4) The Trustees may hold one or more policies of insurance on the residence and may hold. in a separnte account. proceeds of insurance payable to the tnlst as a result of damage to or destnlction of the residence and amounts received as a result of the involuntary conversion (within the meaning of Section 1033 of lhe Code) of the residence. E. The interest of the Settlor in any trust created hereunder shall not be commuted. F, The Trustees shall not pay 10 the Senior or the Senior's executors any principal of the trust estate on account of or in discharge of the Senior's income taX liability (whether Federal. state or otherwise). if any, in respect of propeny held under Article I and taxable to the Senior including, but without limitation. taX on realized capital gain. IV. A. In addition to. and not by way of limitation of. the powers conferred by law upon fiduciaries. lhe Trustees are hereby expressly granted wilh respect 10 each of the trust estates herein created. the powers hereinafter enumerated. all of such powers so conferred or granted to be exercised by the Trustees as the Trustees may deem advisable, in the exercise of sole and absolute discretion and without coun authorization. but subject to the provisions of Article m. (I) To purchase or otherwise acquire and to retain. whether originally a part 01 any tnlst held hereunder or subsequently acquired. any and all common or preferred stocks. bonds. notes. or other securities. or any variety of real or personal propeny, including, but without limitation. foreign real estate. foreign securities. any business venture \incorporated'or unincorporated). and interest in entities fonned principally for Ihe commingling 01 assets for investment. such as common trust funds. investment companies. mutual funds. rcal estate and mher investment tnlsts. and pannerships lpanicipating therein as a general or limited pannerl. whether or not the propeny so invesled in or Ihe entity whose sccurities arc so invested in is located in the state in which lhis trust is administered or in any other state or country, and whether or not such investment is deemed to be speculative or of the character pennissible for investments by fiduciaries under the present or any future laws applicable thereto, and whether or not any such investment could subject any trust crealed hereunder to liabilities or losses greater than lhe amount or amounts of the funds devoted to such investment and whether or not such investments be secured or unsecured. or shall be unproductive, underproductive. overproductive or of a wasting nature, or shall constitute all or the greater pan of the assets of lhe panicular trust for which such investments are made, and whether or not lhe investment in the securities. stocks. bonds or notes of anyone corporation. association or pannership shall constitute all or the greater pan of the issued and outstanding securities. stocks. bonds or nOles of such corporation. association or pannership, and to make or retain any or all of such investments not solely for the preservation of principal or production of income but also for the possibility of an increase in value. and 10 render liquid the assets held by the Trustees. in whole or in pan. and to hold cash or readily marketable securities of little or no yield for such period as the Trustees may deem advisable: provided. however. that the foregoing powers shall not apply as to the trust under Anicle I. (2) To sell. lease. pledge. mongage. transfer. exchange. conven or otherwise dispose of. or grant options with respect to. any and all propeny at any lime fonning a pan of any trust estate. in any manner. at any time or times. for any purpose. for any price and upon any lenns. credils and conditions including, without limitation. sale at fair market value to the St:ltlor or any beneticiary hereunder: and 10 enter into leases which extend beyond Ihe period fixed by slatute for leases made by tiduciaries and beyond the dural ion of any trust. (3) To borrow money from any lender. including any corporate tiduciary, for any purpose connected with Ihe protection. preservation or improvement of any trust estate. and as security 10 mongage or pledge upon any lenns and conditions any real or personal propeny fanning a pan of any lrust estate, 1-1) To vote in person or hy general or limited proxy with respect 10 any shares of stock or other security. directiy or Ihrollgh a commillee or other agent. to oppose or , '. . t- I consent to the reorganization. consolidation, merger, dissolution or liquidation of any corporation. or 10 the sale. lease. pledge or mongage of any property by or 10 any such corporation; and to make any payments and take any steps proper to obtain Ihe benetits of any such transaction. (5) To the extent pennitted by law, to register any security in the name of a nominee with or without the addition of words indicating that such security is held in a fiduciary capacity; and to hold any securily in bearer fonn. (6) To complete. extend. modify or renew any loans, notes. bonds. mongages, contracts or any other obligalions which may be liens or charges against any trust; to pay, compromise. compound. adjust, submit to arbitration. sell or release any claims or demands of any lrust against others or of others against any trust upon any tenns and conditions. including Ihe acceptance of deeds 10 real propeny in satisfaction of bonds and mongages; and to make any payments in connection therewith. (7) To make distributions in kind and to cause any distribution to be compose.cl of cash. propeny or undivided fractional shares in property different in kind from any other distribution without regard to the income laX basis of the property distributed to any beneticiary or any lrust. (8) To place all or any pan of the securities which at any time are held by any trust estate in the care and custody of any bank or trust company with no obligations while such securities are so deposited; to inspect or verify the same and with no responsibility for any loss or misapplication by the bank or truSl company: to have all stocks and registered securities placed in the name of such bank or trust company or in the name of its nominee: and to appoint such bank or trust company agent and attorney to collect. receive. receipt for and disburse any income. and generally to peltonn the duties and services incident to a so-called "custodian" account. (9) To appoint. employ and remove. at any time and from time to lime. any accounts. attorneys. investment counselors. expert advisers. agents. .:Jcrks and employces: and to fix Iheir compensation, (10) Whcnevcr pennitted by law. 10 employ a broker-dealer as cuslodian for all or any pan of the securities at any lime hcld by any trust estate and to register such securities in the name of such broker-dealer. (II) To execule and deliver any and all instruments to carry out any of the foregoing powers, no pany 10 any such instrument being required to inquire into ils \'alidilY or to see to the application of any money or olher propeny paid or delivered pursuant to the tenns of any such inslrument. B. Notwithstanding any other provision of lhis Anicle, lhe Trustees shall allocate receipts and expenses between income and principal of Ihe trust estate in accordance with applicable local law . and shall pay from the income or principal of the trust estate. as the case may be. lhe expenses properly chargeable to Ihe income or principal of the trust estate as pennitted by Treas. Reg. Section 25.2702-5(c). V, No beneficial inlerest in any trust created hereunder, whether in income or in principal. shall be subject to aJllicipation. assignment. pledge, sale or transfer in any manner, and no beneticiary of any such trust or other person interested therein shall have the power to anticipate. encumber or charge his or her interestlherein. and no trust estate created hereunder shall be liable for or subject to the debts. contracts. obligations. liabilities or tons of any beneficiary of any such trust or other person interested therein: provided. however. that nothing contained herein shall be construed as preventing any beneticiary from making a qualified disclaimer wilhin Ihe meaning of Section 2518 of the Code wilh respect to interests herein. VI. TIle Settlor has been advised ot Ihe difference between revocable and irrevocable trusts and hereby declares that this Agreement and the truSlS created hereby are irrevocable. VII. TIle Senior or any other person may. (I) during such time as the trust estate is held under Anicle I. transfer cash and improvements to Ihe personal residence to lhe Trustees subject to lhe limitations ot Anicle III(D) above and Treas. Reg. Seclion 25.2702-5(c)(5), and (2) after the expiration of the Fixed Tenn. at any lime and from time to time. by Last Will and Testament or otherwise. devise. bequeath. transfer and deliver to the Trustees cash or other propeny acceplable to Ihe Trustees which shall thereupon become a pan of the trust estate and shall be held and disposed ot by the Tmslees in all respects subject to the provisions of lhis '. ~reement. VIII. TIlis instrument shall he construed in accordance wilh Ihe laws of the Commonwealth ot Pennsylvania and all questions involving the validity and administration of .a 7:.---:-:-.........~.Il ~ 4lI l~'r.-l~';'..., \ any trust hereby created shall be detennined in accordance with said laws. IX. A. The words "descendant" and "descendants" as used herein shall include any individual adopted by the Senior or by any descendant of the Senior and any descendant of any such adopted individual. B. The word "Trustees" and the pronoun therefor as used herein shall be construed as masculine. feminine or neuter, and as singular or plural. as lhe sense requires, and shall include any and all successor Trustees hereunder. X. This Agreement shall extend to and be binding upon the executors. administrators. successors and assigns of lhe Senior and upon the successors of the Trustees. XI. Every act done, power exercised or obligation assumed by the Trustees pursuant to the provisions of this Agreement shall be held to be done. exercised or assumed. as the case may be. by the Trustees acting in a liduciary capacity and not otherwise. and every person, fmn or cotporation contracting or otherwise dealing with the Truslees shall look only to the funds and propeny of the trust estate for payment under such contract or payment of any money that may become due or payable under any obligation arising under this Agreement. in whole or in pan, and the Trustees shall not be personally liable therefor even though the Trustees did not exempt himself. herself or itself from personal liability when entering into any contract, obligation or transaction in connection wilh or growing out of the trust estate. IN WITNESS WHEREOF. Ihe undersigned Senior and Trustees have executed this Agreement as of the date lirst above wrinen. . - , - , I . 7.' . .'/-. . ~." 11't...l~..""~~''f'''' ... &0" _ " . _ -.J.T7""Y 'tf/..~AC;- Frank E, ~Iasland. Jr.. Senior .'J' ,- )I. ..,-. .... /:l-.\.JL _ /"....~'-'t.-(~....!- Frank E. ~Iasland. III.. Trustee /" ../', .:'f~' ;" / .... ,. I ""iI//... ... I ",. ..,1' /. r..~C...-:-t'...,.. David S, ~Iasland. Trustee .u. . \ ..~._..... -- -~.~. ---,.~,~~""-",.,,,."_.~-:~-_.. ""."..... ~ ~ COMMONWEALTIi OF PENNSYLVANIA ) : 55. COUNTY OF CUMBERLAND ) On this. the I&:#,-ooy of July, 1993, before me personally came Frank E. Mas1and. m, as attorney-In-fact for Frank E. Masland. Jr. and individually, and David S. Masland, known to me to be the persons described in and who executed lhe foregoing instrument and they acknowledged to me that they executed the same. rl . t:.. ~ ~, ,,( Notary Public -::f S ) ~~li" ~ 1_ / ~Iolanal Seal Comne L Mve<s. NoIaJY NlIic Car..... Bcnl. C":TIleIIaro COUI1lV MyComrm~r:,n.'1"I-t..~ ~?95 t.lerrcer. ~efll\SJ~Wlia~ot NoanlB i ~ ' Part of Parcel#40-11-0288-004 THIS DEED MADE THE ..,r/t day of r1:r' ".' in the year of our Lord one thousand nine hundred ninety-five ( 1995), BETWEEN FRANK E. MAS LAND, III. also known as FRANK ELMER MASLAND, III and DAVID S. MASLAND, also known as DAVID SHARP MASLAND. both as TRUSTEES UNDER QUALIFIED PERSONAL RESIDENCE TRUST DATED JULY 16, 1993, and as EXECUTORS OF THE ESTATE OF FRANK E, MAS LAND, JR" of South Middleton Township, Cumberland County, pennsylvanill, hereinafter referred to as: Grantors. and DAVID S, MASLAND, of South Middleton Township, Cumberland County, pennsylvanill, hereinafter referred to as: Grantee, WITNESSETH. that in consideration of ONE AND XXII 00 ($1,00) Dollar in hand paid, the receipt whereof is hereby acknowledged. the said Grantors do hereby grant and convey to the said Grantee. his heirs and assigns: ALL THAT CERTAIN tract of land situate in South Middleton Township, Cumberland County, Pennsylvanill, bounded and described according to Final Minor Subdivision Plan of Frank E, Masland, Jr, Estate prepared by Douglas S, Brehm. P,L,S, of Statler-Brehm Associates, Inc" dated February 16, 1995 and recorded in Cumberland County Plan Book 1.,'-1 . Page /31 . as follows, to wit: BEGINNING at a point in the centerline of Zion Road (T-520), thence along lands now or fonnerly of Hempt Brothers. Inc. North 86 degrees 03 minutes 04 seconds West 934,37 feet to a point; thence continuing along lands now or fonnerly ofHempt Brothers. lnc, North 79 degrees 04 minutes 04 seconds West 606,63 feet to a point; thence continuing along lands now or fonnerly of Hempt Brothers. Inc. South 10 degrees 21 minutes 26 seconds West 475.40 feet to a point; thence along lands now or fonnerly ofTed R, Shover North 79 degrees 27 minutes 57 seconds West 222,62 feet to a point; lhence along Lot 2 of the above-mentioned Plan North 10 degrees 21 minutes 26 seconds East 424,66 feet to a point; thence continuing along Lot 2 of the above-mentioned Plan North 06 degrees 14 minutes 53 seconds East 539,08 feet to a point; thence along other lands now or fonnerly of David S, Masland South 16 degrees 00 minutes 24 seconds East 327.49 feet to a point; thence continuing along other lands now or fonnerly of David S, Masland South 79 degrees 16 minutes 54 seconds East 712.60 feet to a point; thence continuing along other lands now or fonnerly of David S. Masland South 86 degrees 07 minutes 34 seconds East 928,36 I'art of l'arcell/40-11-0288-004 TillS IH:EIJ MADE THE ~,r day of (1995), . ,l.l'UL-ln the year of our l.ord one Ihousand nine hundred ninety-five BETWEEN FRANK E. MAS LAND, 111, also known as FRANK ELMER MAS LAND, III and DAVID S. MASLAND, also known as DA VII> SIIAIU' MASLAND, both as TRUSTEES UNDER QUALIFIED PERSONAL RESIDENCE TRUST DATED JUl. Y 16, 1993, and as EXECUTORS OF THE ESTATE OF FRANK E, MASLAND, JR" of Snulh Middleton Township, Cumberland Counly, Pennsylvania, hereinaller relerred 10 liS: Grantors, and DREW J, STOKEN and KATHLEEN I.. STOKEN, husband and wife, of 757 Dogwood Terrace. Soulh Middleton Township, Cumberland County, Pennsylvania, hereinafter referred to as: Grantees, WITNESSETH. thai in consideration nfONE AND XXII 00 (SI.OO) Dollar in hand paid, lhe receipt whereof Is hereby acknowledged, the said Granlors do hereby grant and convey to the said Grantees, their heirs and assigns: ALL THAT CERTAIN lracl nf land situate in Soulh Middleton Township, Cumberland County, Pennsylvania. bounded and described according to Final Minor Subdivision Plan of Frank E, Masland, Jr, ESlale, prepared by Douglas S, Brehm, P,L,S. of Staller. Brehm Associates, Inc., dated February 16, 1995 and recorded in Cumberland County Plan Book r.,tl ,Page /.31 ,as follows, to wi!: I, I , I ,I , .i I :, . ., il iI !I ., ., BEGINNING 11111 point in the celllerline of Old York Road (S,R. 0174); thence along lands now or fonnerly nfFlnrenee M. Smith and Barbara D. Miles South 04 degrees 56 minutes 47 seconds EIISI 294,64 feet 10 a point; thence along lands now or fonncrly ofF, Glenn Peller Smuh 15 degrees 23 minutes 45 seconds East 622.01 feet to a poinl; thence IIlnng slime IlInds nnw or lormerly of F. Glenn Peffer and lands now or lonnerly of David S, Maslllnd Soulh 0 I degree 15 minutes 06 seconds West 171.95 leettn a pnirlllnlhe Yellnw Breeches Creek; thence continuing along lands now or Ibnnerly of David S. Mllslllnd the following courses and distances: I) South 40 degrees 44 minutes 54 seconds Eust 542.42 feet to a point; 2) North 45 degrees 02 minules 06 seconds Easl 376,75 feet 10 a point; thence by Lot 1 on the above- reterrenced plan the Ibllnwing courses and distances: I) South 06 degrees 14 minutes 53 seconds Wesl 539,08 feet 10 a point; 2) Soulh 10 degrees 21 minutes 26 seconds Wesl 424,66 leetlO a poinl in line oflands now or fonnerly of Ted R, Shover; thence along said IlInds now nr lormerly of Ted R, Shover and lands now or fonnerly of Wlllhun J, Coyle and Ilclen G. Coyle. North 79 degrees 27 minutes 57 seconds West ;: j! SCJ-I ".~I II I.J - I b - := '/<.rYl - . .' t-.:..-e',,""'-- - -:- T' . 'Ie'", .. 1031. 85 feet to a point; thence along lands now or formerly of Rogele, Inc" and being Lot 5 as sel forth in the Subidvision ofYorkfield as recorded in Cumberland County Plan Book 44, Page 146, North 13 degrees 31 minutes 07 seconds West 577,59 feet to a point; thence along said lands now or formerly of Rogele, Inc. and lands now or formerly of Fran L, Wallace and Regene L, Wallace, North 03 degrees 03 minutes 47 seconds West 1369.27 feet to a point in lhe centerline of Old York Road (S.R, 0174); thence along said centerline of Old York Road (S,R, 0174) North 85 degrees 13 minutes 52 seconds East 552.17 feet to a point, the place of BEGINNING. BEING Lo12 on the Final Minor Subdivision Plan of Frank E, Masland, Jr. Estate and containing 38,6765 acres or 1,684.750 square feet. BEING composed of the following: Part of Tract No. I; all or part of Tract No.2; part of Tract No, 3; and all or part of Tract No.4, as set forth in lhe deed which Frank E. Masland, Jr" acting through his attorney-in-fact, F. E. Masland III, dated July 16, 1993 and recorded September 9, 1993 in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book UN", Volume 36, Page 137, granted and conveyed unto Frank E, Masland III and David S. Masland, Trustees under Qualified Personal Residence Trust dated July 16, 1993. The said Frank E, Masland having died July 30, 1994. title reverted to his Estate, which is filed at number 94-689, Frank E, Masland. Jr. having appointed Frank Elmer Masland III and David Sharp Masland as Executors of his estate, lelters issued August 9, 1994. THE Grantees. their heirs, successors and assigns. agree that they shall not subdivide the above-described lot for twenty (20) years ITorn the date hereof. AND the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. (ONE5TCGATITLE INSUI~NCE e(l, A, Settlement Statement u.s. Doponmont 01 Houllng .nd Urb.n D".lopm.nl I~' (,1'1 ....11I11 \""''1 1.1Il(.nl"',I\\ l;f.t1l I'hunt' lit/I):' 11. J~;; In LIIII'.l'lt" ~lt'l' .uIU\ 1"...71:'.1'15:"1;\ ~ 1r OMS No 2!lO2.0265 e,T .aILa." I 'HA 2 '",HA 3 CO", Unt'" I 'It, HII"'tlfI I' lo.~ Ny"'bfl . -. 'VA 5 Co",I"t C. Nol.: Thil lorm Illurnllhtd 10 0'" ,OU' '1.I,m,nl 01 IClu.III'U,m,nl cOlli Amo",," Plld 10 ,ndb, thll SfIlt,m'nIIQt'nlll' ahOWln II.,", m,rkld 'lPOCr *". CllleI Qui lid. lh, clollng.lhtY 1ft shown h'" tor Inlo,m,lton CurDO'" .n" 'If nOllllcludtd In Ih' tol,l, NI"'" ."'0 1000"" 0' 6011'0_" I: Hamt '110 Add""OI :t,lltl '1.....'''''' ""':I"" ell,n,,,, Dr~w J. Stokrn Frank E. Masland Katlllppn I~. Stokrn Dnvid S. MaRland, bott1 OR 7S7 Doqwood Trrrarp TrustpP8 nnd Exprtltorn n01 11 nQ Spr I nqs I r^ 17007 of th,. gntatf" of Frank ~. Haaland, Jr. . U"I'l"Q'I~IU"~t. Cn, Nu...t.. 1I/^ G P,rPf'hloUlt(l'l tl S'lIl."'t~IAt:~' I 150 East Old York Rand Cnrllsl". P^ 17011 Anthony 140 O"'I,u~a, EsquJ r'" J'l1'roI5,llIt"'-~1 I S_II1'f'l'"1 D.I, 10 ~ast Illqh Str,.,..t Cnrllal". "^ 17011 l/ll/?r, 'CO '" ic: 'OJ ,,. . .. '" ". ." ," 'co '" '" ,,' C(lnlllellllllllltt. if;iij;;;,;;or;;;; - - . ---. Sttll'''''..IC....O..IO~lrtl..''I''''''OOI .i~I!,p~ln.utJ B, 097 ._2~ 1(. SUMMARW OF SElLER.S TRANSACTION: .,0 GAOSS AMOUNT DUE TO SULER tOI Cl'lIht"U''''I1"rf' .ez r,'v"'~'r'''rtlll -. - - '-'1 '.or--..- iQ~- ~Jr;u, tHlll.IIII J. SUMMARY OF BORROWER'S TRANSACTION: GAOSS A"OUHI DUE FIIOM 10IUIOWE'" - ---.. - ...---.-.-.--..--..--- -----.- Adlllll/ll,nll I,f lI'III,p.li b, Ul~f Ifl.i,'"to Adjllllm,"I, lor ll,rnl pI;d II, """ Ifl 'GI'PIC' C,I,/IOl"I",,' )/Jl/9riOt"2/11/95 42.09 -'~-~~;;li;;i-17jI79S l;i2/ii 7iJs ----:rr:O? COIlIII,,,,.. 1/11/9') 1012/11/9') 412.44 _m~c~~~~il!!.L]lljljj~=~'-~_(ljL.!lS ~lI:l:t "I"U"""" 10 ..all "n"''''f~I' I~ Srhnnl Tax 1/11 ;rJlj-fi/10/9r; --2~],]f' ._~:.!~s;~j;;;oL ;r~UL i/j2L95~fii.Jo/9.5 --1.;!9..,11i ." ." 1:0 GAOSS ""DUH' OUE FIlOM IOUOWU m--iMQUNiiiAID if 011 iNiiiiiif OF 10AAOWEIl ZOI OUollleuu,ntlll'lalltw ;~Z ~I'''e'r'' ''''01/111 ot II.... 10''''''1 ~i - i;:;j,;:~;ii;;;~i;------.- :~. ......-.----....----- -~-_._- -- ---- ------- ---- .-...----- ..,: ;~~~~-;.~ ~~ .~~~~~~~~_M~~~I~~~~~~.S~~E;.~.-_~.~ ~-= h51, 1.8:t.}_? !OO IlEDUCIIONSIN AMOUNT DUE 10 SnLEIl 10 ;l}!fli71!P o!Q;._ EIC'nc;rOi.ii;;~:O;;; -.--.. _ _ _ re;;;;;;;;;;;;;;;;C;;,,;;;;;;;;;;;~.--.-- ~:!2,~1~:~~ ~r~r.~".;'~.i~I;;;.;'U~I;(il; ----.-.~- ..-- '=-=.'~. -.~~-_.-' ~}ii _~i,;;l~ii.,;i~~flg~;_~~~_~~~=_ -:-n.~- -~- .~__~~_ __~~.._ :~~ ~=~=~=~_-~=:~~ ~==== =~~ -_==-. _ _-_I;:5~ri;;:':' ;-~~;j ~~.~;;~-;i~ - ~~ ~-- -..-.-.- --_._----~--_._-_.._- iJrn +---_.-==~-~=:-==:=== '" :~i -- . . R~ ~o: ~~, !!'1 - Ad;ii~i;jiio;;if;;;;~liiiti. ..~ C,', Ir"..I....;' 10. :'~ CJynh u,~, 11 :;1 .;;~~;;;;;,,;; .. " :' ~ I Adluiirn;~iiiol'li~,ullpitljb~iili" ll(l rl,'"'''''''''' ,. '.It .; "J~" . ,,~, " ~ ': ",r""'. -'\ .- .., ;It 1'~ :;5 2;r -FF -- --.. -~--.--- :i;'-.- -.-.----. '. .., ~1i ~'! !.1 ::0 fOfAL'''IDI"FOIlIOAAOWEIl ).~}~1_0~~ _q.n ~ .CiiHiiiiiiLEiEHiroRDRtOioAROWER-- -;-01 a;o;;;Jflo;,;ia~thoont'OI'0,,,,~;;;;ijal~-~rll)_lJ~2iH: 54 )~: i.;;;;"'~~I.j.:i,~j.~-iO':~I~~;;;.~~-;j~~- -: _-!O,UI.~I.(JlI leI CASH lOIlIlOWE'" fl.IQ,2HJ.54 .." '" '" ~:o TOTAl REDUCIION "MOUNT DUE SHLEII CASH Ai siilLEhiE.iti io OR iiOij SEuiR - o'o"j,..;;~i d~; io i;;,;;ii.;;.-:c.-- - --. i~;, ""II~I'a" ~",-;;;,;;j;j;; ~jl;' ;t,~; ;j?i .__ 2~-0?.PL~2 ,51.104.29 2_5. ,)2P.~.2? fe) CASH !iUUIl ,25,664.00 IUIITfTVTI tCft.1 ,I ~~'~;~=:~:I;::~'::C"::~~~=':.~roC-r::'':=I:=: ",1lU ......qo,.oedb ~'" .,"~,. ro.o-gent..-."... O~ Uf\dIO"-"". ~..tO"l.OU ..u~~n.:~~;::n~=:o~:::~:=~~::~..'''V':::=;:::;=~~~!:::I':':';:':.'l"'~~'~~,,~;:::~';:-,~:,:::~:~a~';;,'~ ~:~'t.:' ~:~~l~:~~":~~" ..__-~. ,~":':::),;'_ ,./.,: I. ,).., I:',',f'!;,' t.;.. .. ." ..". .'. ...., .t.. ~'''' .________ _. _ mC'S:C '-'.. ".A .. -::Lc. .-JL.i__~ _G, ...1'60......&01.........."........ U I OINR'NlH' 0' HOU~HO AHD \IliUM CIVILO'NIH' &mLEMENT STATEMENT '1.011 ,,, 101 -'OJ ,.. ... 01' 01' 01' ... IllS .. 01' .. '" I~ "' "" 10' .,/ ." .,. 9l>>.~ -- --.----.-. -.~ n ICOO IUSr.!Y(I DI'OSUlDwnH UNDER 'DR 1001 Hall'lllll'\llanca 1001 ~!,!IO'_G!.'''''~IIII~'._. _ ___ lOOJ C't'"....r.Il'IU.. ~--co;;j;;,;p;ji;ihti -- .;;r-.~Il\l.la'nU"'....'. "'" -"" '001 '000 1101 1101 .iioJ 110' "" ,,,. ;i~r 'OCI 'ataL IlLlIfIROlU'1CO...IIUOH.......".. J JU. UlIO. UO .] 1 /2 o.tI'!Oft 01 COlNNU<Clft III", '001 U 10110wt .19,250.UO 10 Th,. prud",,,UI,t Stl'wart "1'1101 I " CtI~!'_lOfllllOdala"llflll..,1 1~Jl.t.4t,.. 'AlD ".0. NlO,,")tI 10''''OWIIl'l IUU" 'UNDI'" 'UNDI" IlnLIN!..H' ,unlNl.,!' -'" I'J_~~O.Q\ - - -.- . .._._- - ...- - _.- . ._..~. .. - t. IITfU.INf CHAIIOII: IfINI ,ar"ILIIN CONHICTION .lfH lOAN LOMO"O,lltl'Ol'!'H .... LO;; [l.I(OVIlI ~~ AC'I'M."ii,.. 10 C'N.IA.uo" 10 LtIld,I,illtCl.CltOft'H 10 MOf1oa;.IIl'lf'aN:.AC'C'''cal'OIl'tt10 }!!!~it;o.. Fr, _ -- 10 lfunlllOUUIIO" UNDIR TO II '''lOIN "DYANel 1...,,'..llfOlll 10 t.lo"O.OtI""lf.tnC:.Prtft\l\llllIOI H.uflt IIlIVllM' P'II'ftItUIIl IOf ., 'd.', _. ,,, " " mo. 1 mo ., moil mo ., '"0.' mo. I ,"0' . ""oe. ,.... ,.... ,.... 'm, 'm, 1m, ,.... 'mn mu CHAIIGU s.ltl''"'IlI~'C'O'''''O 1ft 10 'blllaclo'I,II..."CP\ 10 -',li;"IfII'Il'hf)1l 10 T,!I..lltu'allc.b.lld., 10 DOClflll,1l10lfP,'a1'01l 10 Nola,.I~" 10 Cash --- ~iio;~~' !~._=:=~~_..!o -~_arrRon'~ Il,:,or!.ln!" 1.( ;,o~-wriJ.rQmn.'j~ Qt, ~Q~ h"~lud" .t'ot" .1""', No I _'~f'~o i,il;'~;ll.."if .-..- __.oj;- "'fi.:L-:-U;;Llir5;-Enq ;-;-.I'Q(;nt-roF. conrRto~n ~tiu;;;,~;;;NGJ1.0r;rl02;-n.tn71 nrr ~I t lr;-inS:-- Co.; ii;i-'i;"~;;;;o.;'wi. --- . .----- tIlO O;~;~'~;;'.'l'.i~~_I)~.~.~~~OO ._.~. .- _.____::..._.... .__.:~..~. I'" 1Il1 IlIJ . . - __ _.___2LOO ... ___2..00 ___.. _..,__ __ J~. o_'o12.~_ --.----. ._2 d.Q.I.J.5 I;~ ':111 ':'11 ODVlllNMlNf IllCOIlDINQ AND 'IlANSHIl CHUOU 0.,,,,,1,"11.,,, Offd I.!~.. UlJ ..:,,, ,.,ullh l.i"j,..,~j., Oi;d i'i;ljon: nn "1.1".i"II."'Dt O;;~ fj'; lj~1U:.i_i!1 .~~~9!2!!. __ "'1111\1'\1,1 ~O ~o.iQa~~ ~ ...- .-.- ".....,,, , 'r _! ~I. ()Q _ J., l)UU.(J() P,;ljIHi:iiii 1;'1J1 ';ra I~I\ . i)(lti inDiiiOHii: iihuMun CHARon -- -- ._- 0 .iYii--s;.;;;-_. III - 'm r,'~I'I"I'f'r"~1I io'dlrbprt-jJ;;;t-~~~~If.~!==~ -~::.:.=~-~.~== Ul'j n.idol1 '!'(,;f 'i'a 'fl:5 iiilluslrlrn; IIIC', lJO' i 99'; Co., _J.I~r;:;r~:_hi""_TJl.~J)fll.IJP._L;;K.._tQ:nDt~Lcalrjis...____ lGI);-nO --'-'1 DO; no --""To.'l ------- '"~ Itoo TOTAL SlULl"IHT CHuon ""'flOIl ""II lOJIfId so,. S.chon,J.1ld Itl CllflFlUflOI 8,097.2~ 25,~20.29 . ~"'I"""""'''.'' ."'~ 11'"........11"......., ......""ilMt.l., ........,........" If "' "'. "ten..".III..... ....'"......... ..,......-. .HI_., ,,,-,.., ....,... '."'t1_I~~~IJ""'''' ,h"tl,.....U".'tIUOl'IftIt<I'I<oI'I.II..... . --f..){~-f)~ :4' '-- -,~::-/-. ~ijJ1~. '1 f)l.,/4J.~ ~. " y,..- ..-n-'....J.,:_ Ileo....... .,-,..... . . ".,............._.._...n.I__.....__.,..,.,..,......H.......'.....-~..~..,.' ...... .... ...... .......-......... "'''.- .... ,", ,. .... ..-..-. ..' s;;;;;;;; ~...... r:;;;--.---.----.-----. -.-- ..--- .1 .U"U ",. II".' II ",_'" ....,....1'......"'...,..""',,. I.......'''''... to, ,,~.."....,' "'" ",.,"'''..'........"..,...''''...., ".........,.........., '....I'~'t.. I,ll, II u, ru. 'H"-"IllIl'......._II11 t__o?'"_~'O ~t\.1.S03 0:. 1...61 * COMMONWfj,l1'H Of PfNN5YlVj,NIA INHUlfANCf fAX InUIN IUIDIN1' DfCfDfN1' SCHEDULE B STOCKS AND BONDS I ESTATE OF HASLAND, Frank E., Jr. FlU NUMBlR 21-94-689 (All PlOp.rfy 'olnll.oOwn.eI with RighI 01 Survl.o"h'p mu.1 b. elllc/ol.eI on Schlelul. F.' ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH I. 40 shares, Nynex Corp, @ 38,6875 Accrued Dividend 1,547,50 23,08 2, 224.50 shares, Amber Liquidating Trust@127.96 115395, 919 shares. Limited Term Municipal Fund-Nat'I, Acc!. No. 20271400@ 13,3 I /4910,944 shares, Van Kampen Merritt. US Gov't-A, Acct, No, 166294 @ 14,455 6097,147 shares, Van Kampen Merritt, Insured Tax Free-A. I Acc!. No, 222482 @ 18.605 /29937,788 shares, Van Kampen Merritt. Municipal Inc,-A. ! Acct, No, 8000426292 @ 14,95 II /00 units. Penn, IMlT 58 S. VKM CUstomer No, 00727963@885.505 324 units. Municipal Securities Trust. 21 st Discount Series. " ID#I 1828. Acc!. No. MASLAN3FKN5EOO@483,265 , Accrued Interest I 12000 shares. Nuveen PA Prem, Inc, Muni. Fd, @12,537 Accrued Dividend I I Annstrong School District 1985 GO. 9,0% 7/1/2002. i $100.000 face. CUSIP 0424670B8@104 Accrued Interest 104,000,00 715.07 3, 28,727,02 4. 204.919,68 5, 70.987,70 6, 113,437.42 7, 447,569,93 8. 88,550,50 9. 156.577.86 1,578,96 10. 25.074.00 138,23 I J. i I Delaware County Current In!. Bd. Ser, 66, 7,1 % 12/1/98. I $40.000 face. CUSIP 246001 RM5 @107,65 I Accrued Interest , , I Delaware County Current In!. Bd. 7,1 % 12/1/98 $60.000 lace. CUSIP 24600 I RN3 @107,65 Accrued Il1lerest 64,590,00 688.60 12. 43.060,00 459,07 I CONTINllED ON PAGE 2 r-----~-~.-~ -.-, TOTAL tAha enler on line 2. RecoDlJulofionl 'sSeePae2 Il\lU01lh ""'1 '* COMMQNWrAUH O' '!NNSYlYANIA INHIIlTANCI TAX llTUIN IISIDINT D.aDIH1' SCHEDULE D MORTGAGES AND NOTES RECEIVABLE Plea.. PrInt ar l e FiLl NUMBER ESTATE OF MASIAND, Frank E., Jr. (All P'_ lolntly.ownod with tho RI,h' ., S...I-.hIp m." ... dloclOMd .n Schod.1o '.1 21-94-689 ITEM NUMBER DESCRIPTION VAWE AT DATE OF DIATH 1. Note dated October 29, 1992 from Doris DaShiell for principal sum of $73.050,83 with interest at 7% per annum, payable weekly, Principal balance due on date of death of $67.396.45 less uncollectible principal of$65,630.26 [see statement auached] . Accrued interest 1,766.19 25.92 r TOTAL (Also enler an line 4, Recapltulatlan) S ~, (II mo,. spac. i, n..d.d, in,.rl additional sh..Is 01 same sjze.} 1,792.11 ,..........,<-~"""'~~~a,!e~i"'R'r-;t'l:.,.H'i'F~..'.."'-..~.._--"...."".f"'"-..""~"..,-- - ESTATE OF FRANK E, MAS LAND. JR, Fll.E NO. 21-94-689 ATTACHMENT TO SCHEDULE "0" Evidence orlJncnlleclible Debt or Doris OaSbiell Doris DaShiell, now of 551 Highland Avenue. Carlisle. Pennsylvania ("the Debtor"), was employed by the decedent. Frank E, Masland, Jr,. since April of 1988 as a secretlll)', administralive assistant, etc, On October 29. 1992. lhe Debtor executed a Promissory Note in the principal amount of $73.050,83 (copy attached to Schedule "0" herein), alter acknowledging that she had misappropriated funds from the accoums of decedent. Arrangements were made 10 withhold sums from the sallll)' paid by decedent to Debtor on a weekly basis to be applied to the repayment of said Note. As of the date of decedent's death. July 30. 1994. payments had been applied to the Note. leaving a principal balance due of $67.396.45, Debtor continued to be employed by decedent's estate until November 18. 1994. resulting in additional paymenls being credited. leaving a principal balance due of $65.630.26, Upon termination of Debtor's employment by the estate. no further paymems were paid by Debtor. The Executors have made diligent inquiry with respect to the income and assets of decedent, Debtor. being 70 years of age. has remained unemployed, A search of the Cumberland County. Pennsylvania. records (verified by Debtor) indicates lhat Debtor owns no real property, An appraisal of Debtor's personal property. valued at $3.740,00. is attached, In addition. Debtor. executed a Promissory Note (copy attached hereto) in the principal amount of $14.807,52 to Florence E, Masland. on which an outstanding balance exists of $1 0.734,09, The Executors arc of the opinion Ihat no lurther collection can be made. and therefore. the value of this asset tor the purposes of this return consists of the principal collected subsequent to the dealh ofdecedem. or $1.766.19 (together with Ihe accrued imerest to date of death 01'$25.92), f 't'ILES'DATAFILE'ESTATESJblkI-Il 00 PROMISSORY NOTE $73,050.83 October 29, 1992 For value received, the undersigned promises 10 pay to the order of FRANK E, MASLAND, JR. lhe sum of SEVENTY-TIIREE TIIOUSAND FIFfY and 831100 DOLLARS ($73,050.83), with interest from the date hereof at lhe rate of seven percent (7%) per annum. payable in weekly payments of $100.00, beginning October 29, 1992, said paymenlS to be deducled from the salary of the undersigned, until paid in full. (This Note replaces the Nole dated July 8, 1992, in the principal amount of $19,419.50, which has a balance due as of October 29, 1992 of $18.225,83, together with an additional amount due of $54,825.00.) To secure payment of lhis Note. lhe undersigned hereby authorizes and empowers irrevocably any prothonotary, clerk or attorney of any coun of record upon or prior to any default, before or after maturity of any payment to appear for and to confess or enter judgment against me in favor of any holder of this Note with or without lhe filing of an averment of the default, with release of errors, without stay of execution, and for such amount as may appear 10 be unpaid thereon, logether with all charges, attorney's fees and costs as herein provided, and I do hereby waive and release all benefit and relief from any and all appraisement. stay or exemption laws of any state. now in force or hereafter to be enacted. All of lhe foregoing promises shall bind the undersigned. her heirs. personal representatives. successors and assigns. 11le undersigned and all endorsers waive protest. demand and notice of nonpayment of this Note. WITNESS my hand and seal the day and year first above wrillen. Wilness: .i 'I" _ ,_ L ).L ,u:. ._/ L, _.;"f. J !!.L/,-t.L- ., ,. ~::ldJ'd&/ Doris DaShiell (SEAL) LINDEN HALL ANTI DUES 211 OLO STONE HOUSE ROAO CARLISLE, PA \7013 717-249.,978 January 12, 1995 TO: Mr. IVO V. otto III Attorney At. Law 10 East High st. Carlisle, Pa. 17013 'FROM: William G. Rowe 211 Old stone House Road carlisle, Pa. 17013 RE: personal property APpraisal. Doris Dashiell 551 Highland Carlisle, pa. 17013 PROPERTY AS FOLLOWS: .$ Victorian l1arble Top Table-Walnlit Card Table, Mahogany Chair, Victorian Knick Knacks, porcelian Piano Babies Grandmother Clock, Mahogany- Handcrafted w/Westminister Chimes Prints, Pair- Floral Rug, Oriental type _contemporary Case, French Reproduction-Marble Top Sofa, contemporary- 3 cushion Bedroom set,4 pc_contemporary French provincial TV, panasonic - portable Cedar Chest Lamp stand- Mahogany Mirror, Chevel Chair, Victorian-Upholstered Lamp, porcelion Figural Lamps, Pair- porcelionFigural Knick Knacks 600.00 100.00 50.00 150.00 150.00 400.00 50.00 80.00 65.00 150.00 125.00 100.00 125.00 45.00 ~~~iti~dr"f.M,'_'l.tJf~,:~~";':1'7~'r ''.-' ' jfc, ~~, PAGE 2 .' " :.-( " !J ". "--'." $215.00. , 50.00 75.00 150.00 30.00 50.00 <..65.00 '$.3740.00 Table, V1ctorian- Walnut Lamp,' Brass' - Modern Coffee Table - Nodern TeaCart - Modern Vase,. Crystal Chest,. Storaqe Knick Knacks. , l'I1cker, " Modern ,. ~ 1 '_' .."). C,---':'~'.I'-::.. .~ IHll1amG.. Rowe ." ::j- ...";, .. $14,807.52 PROMISSORY NOTE October 29, 1992 For value received, the undersigned promises to pay 10 the order of FLORENCE E. MASLAND the sum of FOURTEEN 11I0USAND EIGHT HUNDRED SEVEN and 52/100 DOLLARS ($14,807.52), with interest from lhe date hereof at the rale of seven percent (7%) per annum, payable in weekly payments of $55.00. beginning October 29, 1992, said payments to be deducted from the salary of lhe undersigned, until paid in full. [This Nole replaces Note dated March 5, 1992, in the principal amount of 58.062.70 which has a balance due as of October 29, 1992 of 56.574.19, logether with an additional amount owed of $8,233.33.] As collaleral for this Note. I give my 12-p1ace setting of slerling flatwear, plus several additional pieces such as a dozen extra teaspoons. vegetable spoons, carving set, etc., as well as three pieces of amiquejewelry, to Wil: my gold ring wilh opals and ruby, my gold diamond and pearl necklace, and my gold pin. etched in black. To funher secure payment of lhis Nole. Ihe undersigned hereby authorizes and empowers irrevocably any prothonotary, clerk or attorney of any coun of record upon or prior to any default. before or after maturity of any payment to appear for and to confess or enter judgment against me in favor of any holder of Ihis Note with or wilhoutthe filing of an avennent of the default, with release of errors. without stay of execulion, and for such amount as may appear to be unpaid lhereon, logelher with all charges. attorney's fees and costs as herein provided, and I do hereby waive and release all benefit and relief from any and all appraisement, stay or exemption laws of any state. now in force or hereafter to be enacled. All of lhe foregoing promises shall bind lhe undersigned. her heirs. personal representatives, successors and assigns, The undersigned and all endorsers waive protest. demand and notice of nonpayment of lhis Note. WITNESS my hand and seal the day and year first above written. Witness: ~~ k.,,, . '.r ) I ~"'.' L. / ,r__, rj ( , ( /r ./~,( A..-'-d.l". ef? Doris DaShiell (SEAL) lIY-I~OII'" ut1l SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Prlnl ar Type FILE NUMBER -ti~ COMMONWEo\.LTH OF PENNSYlVANIA INHIJITANCI TAX InUIN aUIDINT DICIDINT ESTATE OF 21-94-689 MASLAND, Frank E., Jr. IAn prop.rty iolntly~n.d with th. Right af Survlvonhlp mutt b. dlulo..d on Sch.dul. F) VALUE AT DATE OF DEATH DESCRIPTION ITEM \ NUMBER. I ! I. iMoney Markel Accounl No. 94-230528. Dauphin Deposit Bank \ Accrued Interesl 2. iCapital Reserves Money Market Account No, ATG-098825. Keogler. Morg , Accrued Dividend 3, IVan Kampen Merrill. U,S,Government Fd,. July dividend 4, IVan Kampen Merrill. Insured Tax Free Fund. July dividend 5, :Van Kampen Merrill. Municipal Income Fund. July dividend 6, :Thomburgh. Limited Term Municipal Fund, July dividend 7. iv, s, Masland Trust Under Will. accrued income to date ofdealh 8, :Masland Industries. July pension 9. :Capital Blue Cross. Premium refund I O,Capital Blue Cross, medical reimbursements II, .PNC Bank. credit balance 12, Masland Plus. medical reimbursements 13. IGeneral Accident. premium refund 14, 'The Palriot. refund 15, :George C, Cooper. restilulion. Cumberland County No, 192 Criminal 1994 16. Travelers Checks 17. ,van Kampen Merrill. U.S, Government Fd. replacement check. 7/87 dividen 18, IVan Kampen Merrill. Tax-Free High Income. replacement check. 7/87 divide d 19, iVan Kampen Merrill. Insured Tax Free Fund. replacement check. 7/87 divid d 20, ,PMA Group. premium refund 21. IDrew Stoken. real est ale tax proration 22, : 1955 Willys Jeep SW. VIN 5754832504. poor condition. not registered 23, '1986 Ford Bronco II. VIN IFMBUI4TGUAI4094. appraised value 24. 11992 Mercury Grand Marquis Sedan. VIN 2~"JECM75W6NX674488. apprai ed value 25, \IH "M" Farm Traclor. appraised value 26. Household goods and accessories. appraised value I I 25.332,27 13,76 18,91 \.74 54.39 49\.09 536,56 2.200,39 877.45 31,462.00 1.500,00 228,20 156,71 19 \.63 272.98 48,00 11.40 578.00 200.00 638.45 2,287.23 613.54 346.00 1.184,29 250,00 6.000,00 12.500,00 700,00 34.036,00 TOTAL (Aha enle' an line 5. Rocapllulallan) S 141,622.08 IAttoth additional 8\'J" )( II" Ih..t. if more 'patti i, need.d,) Sl~'!:o\ARY OF t~IPORT~:T DATA Propert:: Owner: Frank E. Masland Jr. Propert, Address: Off Zion Road, Carlisle South Middleton Township Cumberland County, PA Recordin. Information: Deed Book H31, ?age 921 Lot Size: 36.02 Acres MIL Zoning: Agricultural Utilities: None Property Description: 2.182.70 ~ 928.36 ~ 712.60 x 327.49 ~ 542.~2 ~ 125.50 . ~ 623.28 ~ 37~ ~ 290 ~ 649.13 ~ 930.96 ~ 567.:0 Flood Zoning: This property :s located on a flood plain area Zone A2 Hap ~2037lA 11/4/81 HARKET LAND SALES ADDRESS ACREAGE DATE SALE PRICE Taller Road 23.03 nc. 12/92 $29,000 Petersbur~ Road 23.43 nc. 12/91 57,921 Hountnin Viell Road l4,22 nc, 7/92 39,900 Headolls Road, NellVille 40.00 ac. 6/93 40,000 Range of 7alue indicated: SlOOO./ncre to S2,800./acre. PRICE/ACRE $1.259 2.472 2,805 1.000 Subject acreage is located in a flood zone lIith a pond comprisin~ a large portion of the acreage, thus making its use as a building sice remote; cherefore, the lOll end of the indicated value range is herein given as its estimated value. Value is for $1000./acre. Therefore, 36 acres times $1000. is THIRTY SIX THOUSAND DOLLARS. $36,000. "--..,~.~.-_~:t.'- .". l!d'lIU.I'U, ESTATE OF ITEM NUMBER I A. B. C. 1. 2, J, 4. 5, 6. 7. a. . SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES I I Plea.. Print or Type I FILE NUMBER I 21-94-689 AMOUNT COMMONwUlfH O. P(NN$YlVAN'A 'l"'U,'ANC( 'A. '(JU'N 'UIDENf DECEDENf MASLAND, Frank E., Jr. DESCRIPTION 1.2, 3, 4, 5, Funeral Expensell HolTman-Rolh Funeral Home. Carlisle. PA I Carlisle Memorial Service, Carlisle. P A Kutz Prinling, Carlisle. PA, memorials Mountz Jewelers, Carlisle, PA. gift for soloist, memorial service Elizabelh Masland. Carlisle, P A. casselles. memorial service 7,673.70 495,00 158,21 111.30 27,00 1. ; Administrative Cosh. I ! Penonal Reprelentative Commillians I Social Securily Numb.r of Personal Represenlolive: I Veor Commi..ions paid I IAllorney FeWARTSON. DEARDORFF. WILLIAMS & OTTO , 50,000,00 2, J, : Family e..mption I Claimant Florence E. Milsl "nn Relolionship , , Addre.. of Claimant 01 decedenl'S deolh Slreel Addre.. 150 F<'lst Old Vnrk Rood 2,000.00 !';POllSP City r-Arl ; ql p 170n Stale PII ZiCl Cod. 4, I I . Probole Fees , : ! Mlscellon.ous Expensell Register of Wills. short certificates Cumberland Law Journal. advertising Letters Teslamentary The Sentinel. advertising Letters Teslamentary Rowes. Carlisle. P A. appraisal of household goods Dauphin Deposit Bank. deposil stamp Dauphin Deposit Bank. checks PA Department of Motor Vehicles. motor vehicle transfer fees Federal Express 20.50 559,00 33,00 40,00 72,20 170.00 4,50 14,07 61.00 CONTINUED ON PAGE 2 TOTAL (Aha .nlllr..~n.'~ne9.!l.copilulotion) S See Page 2 - /.I ESTATE OF HASU\ND, Frank E., Jr. ITEM NO. 9, 10. II. 12, 13, 14. 15, 16, 17, 18, 19, 20, 21. 22. 23, 24. 25, 26, 27. 28. 29, 30, 31. 32, 33. 34. 35. 36, 37. 38. 39, FILE NO. 21-94-689 SCHEDULE H Page 2 DESCRIPTION AMOUNT Boyer & Riller. Carlisle. P A. accounting and tax services Masland & Barrick. Camp Hill. PA. investmenl services J & J Automolive, vehicle inspection West Shore Lincoln-Mercury. vehicle repairs Carlisle Fann Service. tractor repairs Shennan Wilkinson. Carlisle. P A. lrash removal Irwin Cleaning Services. housecleaning Cindy Geyer. housecleaning Miscellaneous farm expenses Gutshalls, Inc.. Carlisle. P A. maitenanceexpense Daniel Parson. groundskeeping expenses in preparation for sale Net payroll for caretakers of residence pending sale Payroll taxes re hem C4 above Carlisle Building Systems. repairs to residence Tuckey Mechanical Services, Carlisle. P A. repairs to heating and water systems R. E. Marsh Excavating. Gardners, P A. septic repairs & inspection Pecks Septic Service. Gardners. P A. seplic repairs & inspection Eichelbergers, Mechanicsburg. P A. waler test Gilben Pest Control. pest inspection Statler-Brehm, Carlisle. P A. subdivision services South Middlelon Township. Boiling Springs. PA. subdivision filing fee South Middleton Township. Boiling Springs. P A. escrow fee re subdivision Cumberland County Planning Commission. Carlisle. PA. subdivision filing fee Prudential Real Estale. Commission on sale of real estate County of Cumberland. I % really transfer tax Notary fees Robert Cairns. real cslate taxes Metropolitan Edison. electric service United of P A. Carlisle. P A. telephone service Arnold Fuel Oil. Carlisle. PA. heating oil R.;lserved for additional costs. fees and expenses 2.500.00 700.00 18,02 147,57 531.61 83,04 238,50 110,00 39,23 160,62 1.491.00 10.939,36 4,873,73 1.470,30 4.199.51 950,00 605.00 85,00 165,00 10.592.50 312,00 430,00 74.00 19.250,00 5.500,00 2,00 603,29 2.032,35 372.05 2,347.59 2.500,00 TOTAL lolso enter on line 9) 134,762.75 ""'''''.'..,,* COMMQNWUl'" 0' 'IHN'"VANIA ,Wl.IlIAN(I 'AI .nUIN _nIOIN' OICIOIN' ESTATE O' ITEM I NUMBER 2, 3, 4, 5, 6, 7, 8, 9, 10, II. 12, 13, 14, 15, 16. 17, 18, 19, 20, 21. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Plea.. Print ar T . FILE NUMBlR MASLAND, Frank E.. Jr. 21-94-689 DESCRIPTION I. TelCaco: Account payable Georges' Flowers: Account payable Dauphin Deposit. Visa: Account payable Penrose Place Pharmacy: Account payable Suncrest Gardens: Account payable Carlisle Hospital: Account payable Carlisle Agway: Account payable Keystone Pool & Spa: Account payable David S, Masland. tanbark: Account payable Mountz Jewelers: Account payable Terminix: Account payable Blue Mountain Anesthesia Association: Account payable Carlisle Car & Truck Service: Account payable Met-Ed: Account payable Cochran & Allen: Account payable Wayne Feeds: Account payable BilCler Rentals: Account payable MARTS ON. DEARDORFF. W[LLIAMS & OTTO: Account payable Salvalion Army Capital Campaign: Balance of pledge United Methodist Church: Balance of pledge Cumberland County Historical Society: Balance of pledge ! I TOTAL IAho enter on lin_ 10. Recapirulolion) :s (II more space is need.d. IMlerl add,'ionol,h..ts 01 so,..---o--~- AMOUNT 75.94 1.069,0 I 17,09 51.30 60.42 105,00 [4.26 218,20 70,00 224.12 37,10 21.67 22.50 243.83 177.99 160.49 143,10 2,444,13 2,000.00 2,000,00 4.500,00 13,656.15 1(....I'''(I_I'O''l ~ SCHEDULE K LIFE ESTATE/ANNUITY/ TERM CERTAIN COMMONWEALTH Of PENNSYlVANIA INHf!tIfANCE rAil: RETURN RESIDENt DECEDENt ESTATE OF FILE NUMBER ~lASUIND, Frank E. r Jr. 21-94-689 Thl. schedule i. 10 be u.ed for 011 .ingle life, loinl or .ucce..iye life e.lale. and lerm cerloin colculollan., For dol.. of deolh after 12.31.61 and before 5.1.89. aClUoriol fadors for .Inglelife calculation. con be found in Revenue Booklet (REV.1501B), For dol.. of deolh on or oher 5.1.89 actuarial fadors can be found in IRS Publlco'ion # 1457 Actuarial Value., Alpha Volume, The in.lrumenl creating Ihe life inlere.ll. 0: (PI.a.. attach a copy of In.trum.nt) Will 0 Inle..lyo. Deed of Tru'l 0 Olher Nam.(.' of LII. T.nantl.) Pr..."' Ag. IN.a".1 Birthday) Torm 01 V.a" L1/. E.tat. I. Payabl. Dot. 01 Birth o lift or 0 Term of V.a" o liI. or 0 Torm of Vea" o lift or [j Torm of V.a" o lift or 0 Torm of Vears 1. Value of Fund from which life E.ta'e(.) I. payable: ....,....,..'...,....................,.........,........, S 2, ACluorlol Fodor per appropriate Table ....,.,.......................,..,.....,........,........................ Intere.t Table role. 0 31'2% 06% 0 10% 0 Variable Rote % 3. Value of life E.lote (L1n. 1 )( Lln. 2) ,.....................................................................,.., S . . . ANNUITY INTEREST CALCULATION' Nam.l.) 01 Annullantl') Pr..."' Ag. IN.a".t Birthday) T.rm 01 Y.ars Annully I. Povabl. Dol. 01 Birth Florence C. ~!asland [J lift or 0 Term of V.ars 4/26/1910 84 o life or 0 Term of Years o lift or 0 Torm of Vea" o llf. or 0 Term of V.ars 1. Value of Fund from which annully I. poyablo ...........,.......,.........., S 457,533 2. Chock opproprialo block bolow and onlor corro.ponding (numbor) In column ..................... 12 Froquency of poyou' . = Woekly (52) o Quartorly (4) 0 Somj,Annually 12) ::J BI.weokly 1261 fJ!i Manlhly (12) [J Annually (1) U O,hor ( 3, Amounl of payoul por poriod.........,......,...............................,..,............,...................... 3,833.33 4. Aggrogolo Annual poymenl, lino 2 , lino 3 ...........,...........................,..,..............,......, S. Annuity Factor (see instructions) Intere" Table ralo . C 3V,% = 6% iJ 10% ;-J Vorloblo Rolo % 46,000.00 4.3211 6, Adju'lmenl FoClor ('00 In.lru"lon.)........................................................,.........,............ 1.0370 7. Value of Annuity. If using 3V,%, Mo, 10% or If variable rato and period payout is at end of period, calculolion il: Lln.4 )( Line 5 x Lino 6............,.......,..,....,.,..................,...... 206.12'>.11 If using variable role and period payout is at beginning of period. calculalian is: (L1n.4 x Lln. 5 x Llno 6) + Line 3. ..............,.,..,...........,....,. NOTE: Tho valuos of the funds which croate Ihe above futuro intorosts musl be reported as part of tho Estato Assets, line 1 through line 7. The Resulting life/Annuily Intoros'ls) should bo rcporlnd at the appropriate tax rale on linos 13, IS, 11 ". ,,,,,,,,i,.~ k 7Jl3/93"",W LAST WILL AND TESTAMENT ((3(()'tr:"":"\,7 I, FRANK E. MASLAND. JR.. of Soulh Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all fonner Wills or Codicils by me made. FIRST: Last ExDenses. I direct that all my just debts, funeral expenses, testamenwy expenses and all inheritance taXes shall be paid from my residuary estate as soon as practicable after my decease and as pan of the administration of my estate. SECOND: Libral"l. I give to each of my sons. FRANK ELMER MASLAND, m and DA VlD sHARP MASLAND. or the survivor. any books in my library which they may choose. I bequeath alllhe rest of my library to MESSIAH COLLEGE. Grantham. pennsylvania. T1IlRD: Trust for Florence Corev Masland. If my wife. FLORENCE COREY MASLAND. survives me by trony (30) days, I give to my Trustees herein, in trust, the least amount in cash which will generate by investment a total income of Fony-six Thousand Dollars ($46,000.00) per year. My said Trustees shall pay the income from the Trust established hereby to the said FLORENCE COREY MASLAND in monthly installments of Three Thousand Eight Hundred Thiny-lhree and 33/100 Dollars ($3.833,33) for her Iifelime for so long as she shall remain an unmarried widow. Upon the death or remarriage of lhe said FLORENCE COREY MASLAND. this TruSl shall tenninate and my Trustees shall distribute any accumulated and undistributed income and lhe principal of lhis Trust in accordance with paragraph ElGHTII of this. my said Last Will and Testament. FOURTH: Tanl!ible Articles, I give all the rest of my anicles of personal and household use and ornament. including jewelry. clothing, furniture. furnishings, automobiles, farm equipment and similar tangible property. together with all insurance thereon, in equal shares. to my sons. FRANK ELMER MASLAND. m and DAVID SHARP MASLAND. In ~~ YrJ~ F.E.M. Page I of 8 Pages Ihe event either of my sons shall fail to survive me. then his share shall pass to his issue. per stil1les. l'U'lJ:1: Charitable Bequests. A. I give the sum of Fifteen TIlOusand Dollars ($15.000.00) to ALLISON UNITED METIlODlST CHURCH, Carlisle. Pennsylvania. to be called the VIRGINIA SHARP MASLAND AlliSON UNITED METIIODlST CHURCH MUSIC FUND, to be used for the purchase of music for lhe choir, the hiring of soloislS, the purchase of choir robes and similar choir expenses. and not as an organ or other similar fund. with the hope that. to the extent possible, only Ihe income therefrom will be used. and the principal thereof will be preserved. B. I give the sum of One Hundred TIlOusand Dollars ($100,000.00) to AlliSON UNITED METIiODlST CHURCH. Carlisle, Pennsylvania. 10 be called the VIRGINIA S. MASLAND MEMORIAL FUND. for its general purposes. with the hope that. to lhe extent possible. only the income therefrom will be used and Ihe principal thereof will be preserved. C. I give the sum of Twenty-live Thousand Dollars ($25.000.00) to TIlE SAMARITAN FELLOWSHIP, the same to be held in lrust and the income therefrom to be used for meals for the Christmas Holiday for needy families in Carlisle as selected by the said SAMARlT AN FELLOWSHIP. In the event that mE SAMARITAN FELLOWSHIP shall cease to exist or be unable to discharge its obligations hereunder. then I direct that such funds shall be transferred 10 the control of the CARUSLE SALVATION ARMY for the same purpose. D. I give and bequeath Ihe sum of One Hundred Twenty-live Thousand Dollars ($125.000.00) to lhe YOUNG MEN'S CHRISTIAN ASSOCIATION of Carlisle. Pennsylvania. E. I give and bequeath the sum of Fifty Thousand Dollars ($50.000,00) to TIlE SAMARITAN FELLOWSHIP, SIXTII: Cash Beaues!. I give the sum of Ten Thousand Dollars ($10.000,00) unto MRS. PATRICIA E. WILKINSON if she shall be employed by me at the time of my death. SEV&Vl1I: Real ESlate Devise. Having discussed Ihe purpose for which I intended the same 10 be held and used with my sons. I give and devise all of my real estate siruate south of "9EtJI F.E,M. Page 2 of H Pages Route 174 in South Middleton Township, Cumberland County, Pennsylvania, to my son. DAVID SHARP MASLAND. In the event lhat the same shall be subsequently sold, then I direct lhat the net proceeds of said sale shall be divided equally between my sons, FRANK ELMER MASLAND. ill and DAVID SHARP MASLAND, or if they shall be deceased. then to lheir issue, per stirpes, subject to lhe provisions of paragmph NINTH hereof. EIGHTH: Residue. I give. devise and bequeath all lhe rest. residue and remainder of myestale, bOlh real and personal propeny. including any propeny owned over which I may have a power of appointment, in the following manner: One-half (1/2) thereof unto the issue of my son. FRANK ELMER MASLAND. ill. per stirpes. and one-half (112) thereof unto the issue of my son, DAVID SHARP MASLAND, per stirpes. NINTH: Trusts for Minors. In the event any principal of my estate shall be or become payable to any beneficiary who has not alUlined the age of twenty-one (21) years. the same shall be held by my Trustees. as herein named. and they shall apply Ihe income from said share and so much of the principal as Ihey shall deem desirable for the education. health and maintenance of said beneficiary. The same may be paid to the parent or guardian with whom said beneficiary resides or may be applied directly for such pUl1loses, Any income not so paid or applied shall be accumulated. The unexpended principal and income of said beneficiary's trust shall be paid to lhem upon attaining the age of lwenty-one (21) years, or upon the dealh of said beneficiary prior thereto. without issue surviving. to such persons as who would be entitled thereto under the Intestate Laws of the Commonwealth of Pennsylvania, TEi.'lTH: Powers of Executors and Trustees. In addition to the powers conferred by case law. by statute. and by other provisions hereof. my E.xecutors and Trustees, and lheir successors. shall have the following discretionary powers applicable 10 all propeny held by them which powers shall be effective without order of any coun and shall exist until final distribution: (a) To retain any propeny of any nature received by them for whatever period they shall deem advisable: (b) To invest and reinvest all or any pan of said propeny in such stocks. bonds. securities or other propeny, real or personal. as in Iheir discretion Ihey shall deem proper. 9tJ/l F.E,M, Page J uf 8 Pages without regard to statutes limiting lhe propeny which a fiduciary may purchase; (c) To sell. transfer, exchange or otherwise dispose of. any pan of said propeny, for cash or on tenns. publicly or privately. or to lease. even for a tenn exceeding five (5) years or the duration of any trust herein. wilhout liability on Ihe purchasers or lessees to see to the application of lhe proceeds. and 10 give oplions for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds. leases. assignments or other instruments as may be necessary to carry outlhe provisions of any trust hereunder; (e) To bonow money, including the right to bonow money from any bank and to mongage or pledge any asset of the estate as security; (f) To assume continuance of lhe starus of any beneficiary with regard to death, marriage, divorce. illness. incapacity and the like in the absence of infonnation deemed reliable without liability for disbursements made on such assumption: (g) To pay from the trust. or the income Iherefrom. all debts or claims against my estate, or any laxes or similar charges on my estate: (h) To make any distribution hereunder either in kind or in money, or panially in kind and panially in money. Distribution in kind shall be made at the market value of the propeny distributed. and my Trustees. in their absolute discretion. may cause the share distributed to any distributee to be composed of propeny similar to or different from that distributed to any other distributee: (i) To exercise any subscription right in connection with any security held hereunder. to consent 10 or panicipate in any recapitalization. reorganization. consolidation or merger of any corporation. company or association. the securities of which may be held hereunder. to delegate authority with respect thereto. to deposit investments under agreements. to pay assessments. and generally 10 exercise all rights of investors: (j) To invest in endowment. insurance or annuity policies on the lives of beneficiaries of any trust hereunder: lk) To continue in any pannership. joint venture. joint ownership or ot; b'[p# F,E.M. Page ~ of S Pages " I I i II :1 ;1 I . " enterprise of which I am a pan at the lime of my dealh; (I) To compromise claims; (m) To continue for whatever period of time as lhey shall deem necessary any ownership as a lenantln common or as a panner, in real estate or other propeny and to act as I could have done had I been living; (n) To lend money 10 my estale or to any trust crealed hereunder or to purchase from the estate or from any trust created hereunder, at lhe market value thereof at the time of purchase, any securities or other propeny tendered to them by my estate or any trust created hereunder at any lime and from time 10 time within a period of nine (9) months after my death; (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person olherwise under legal disability, or to a person not adjudicated incompetent. but who. by reason of illness or mental or physical disability Is, in the opinion of fiduciary(ies) hereunder. unable to properly administer such amounlS, such amounts may be paid by the fiduciary{ies) hercunder in his. her or Iheir sole discretion In any of the following ways as he, she or lhey may deem best: (I) Directly to such beneticiary; (2) To a legally appointed guardian of such beneficiary for the benelit of such beneliciary; (3) To a person having custody of such beneliciary for the benelit of such beneliciary; (4) By Ihe fiduciary\ies) hereunder using such amounts directly to the benefit of such beneliciary. Evidence of the application or payment of an amount in such a manner in such a manner shall be a full and complete discharge of the tiduciary(iesl hereunder to lhe extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. (p) To do all other acts in Iheir judgment necessary or desirable for Ihe proper management. investment and distriblllion oi my Estale. ELEVE.'1TlI: Protective Provisions. All income or principal heXOe,We and F.E.M. Page 5 of 8 Pages benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment. pledge, sale or transfer. nor shall any such interest, while in the possession of my Trustees. be liable for or subject to the debts, contracts, obligations, liabilities or tons of any beneficiary, or to attachments. executions or sequestrations under process of Jaw. If any beneficiary of any trust shall. in the sole opinion of my Trustees, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustees may apply either income or principal for lhe suppon and welfare of such beneficiary directly or to lhe person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation 10 supervise application of said amounts in any way. TWELFTH: Administralion and Inlemretalion. A. All executors, trustees and guardians (each and all sometimes called "Fiduciary") and all beneliciaries. nOI identitied by name are for convenience referred 10 in this Will in the masculine singular. B, In this Will the word "minor" shall refer to a person under eighteen (18) years of age; if under applicable law the age at which a person becomes legally competent to give an effective receipt is higher than such age. the age of such compelence shall be substituted for age. C. In considering Ihe desirability of any discretionary payment of principal. my fiduciary may. but is not required 10. consider the other income. assets and sourees of suppon. 10 Ihe ex lent known to him. of any beneticiary to whom or for whose benefit such payment may be made. D. TIle word "education". as was used in this Will. shall include. but not be limited 10. private secondary school. college. graduate. vocational. technical and professional education. THIRTEE.VI1I: AplJnimmem of Fiduciaries. A, I nominale. constitute and appoint my sons. FRANK ELMER MASLAND. ill and DAVID SHARP MASLAND. as Executors of my estale, In Ihe event that one of them shall fail 10 qualify or cease to act. the other shall serve alone, B. I hereby appoim my sons. FRANK EL\IER MASLAND. ill and DA l!HARP ~t Page fJ of 8 Pages F,E,M. /' REV"1547 EX AFP 112-94* CD""OHWEALTH OF PENNSYLVANIA OEPARTH[NT OF REVENUE BUREAU Of INDIVIDUAl TAkEI DEPT. lIo,al tlARRUlUAO, PA 17UI.UDI i 'j..J:;.[i - / NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE DF DEDUCTIONS ANa ASSESSHENT OF TAX ACN 101 DATE 08-14-95 C/ FILE NO. 07"30-94 COUNTY CUM8ERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS. HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: IVO V OTTO III MARTSON ETAL 10 E HIGH ST CARLISLE PA 17013 REGISTER OF WILLS CUM8ERLAND CO COURT HOUSE CARLISLE, PA 17013 AJlount R..l t t.d CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ..... ii{\i:is'4"i"EX"jij:'p--n'Z:94Y-iiii'ficE--ciT"iNHEififiiN"CE-TAin"pjiiiiiisEif€iir",-",\L,'LciwANCE"iiri---""mmm--- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MASLAND FRANK E FILE NO. 21 94-0689 ACN 101 DATE 08-14"95 APPROVED DEDUCTIONS AND EXEMPTIONS I 134,762.75 9. Fun.ral Expen.../Ad.. COltl/Hi,c. Expens.. (Schedul. H) (9) 10. Debt./Hortg.ge LlabU1tl../Llanl (Schedul. IJ no) 13.656.15 11. Total Deductions Ill) 12. Nat V.lu. of TaM R.turn (12) 15. Ch.rlt.bl./Gov.rn~.nt.l aequa.t. (Sch.dule J) (15) 14. Hat Value of Eat.t. Subject to TaM (14) NOTEI If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAXI 15. AJlount of Lin. 14 at Spou..l 16. A.ount of Line 14 t.M.b1. .t 17. A.aunt of Line 14 taMable at 18. Principal TeM Due TAX RETURN WAS, I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST .. SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1. Raal E.t.ta ISch.du1. A) (1) 2. Stock. and Bond. (Sch.du1. B) (2) 3. C1o..1y Held Stock/Partn.r.hip Int.r..t ISch.du1e CJ (3) 4. Hortg.g../Not.. Rec,ivab1e (Sch.du1e D) (4) S. Ca.h/Bank Depo.it./Hi.c. P.r.on.l Prop.rty ISch.dule E) (5) 6. Jointly Owned Property (Schedu1. f) (6) 7. Tran.f.r. (Schedu1. G) (7) 8. Total A..et. rat. Lin..1/CI... A r.t. Coll.ter.1/Cl... D r.t. IISI 1I61 (l71 TAX CREDITSI PAYHENT DATE 10-28-94 04-27-95 RECEIPT NUHaER MM913133 AA023091 OISCOUHT (+l INTEREST I-I 5,263.16 .00 I CHANGED 561.000.00 1.738.954,34 .00 1,792,11 141.622.08 ,00 47.000.00 lal 206.125.11 1.810.824.52 10,OOD,OO X.03. X.06. X .15. 118' AHOUNT PAID 100,000.00 11,070.06 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE 2,490,368.53 148.418 9n 2.341.949,63 315,000.00 2,026.949,63 6,183.75 108,649,47 1,5DO.00 116.333,22 116,333.22 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF AOOITIONAL INTEREST. IF TOTAL DUE IS LESS THAN '1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTEO AS A "CREOlT" (CRI, YOU HAY BE DUE A REFUNO. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I ...- r.l ~ ~ ':'l 0' 0;1: t'.,( 'fl_ , \0 .- p, :7.') -=: n ~:) Ii IUeL a: n t: ~l :1 Uu u.' p, RESDtYATlDNI E.tltl' a' decadent. dvlng an or be'orl oec.-ber 12, 1912 .. If anv 'uturl Int.rl.t In thl I.t.t. II trtn,'.rred In .......1.. .r ..l...... .. CI." 1 (c.II,'.r.ll .....'Icl.rl.. ., .h. d'C"'" ",.r tho ...lr..I.. a' on. ...... lor 11" or lor ...r., .ho C........I.h hOrob. ...r...I. r...rv.. thO rlgh' '0 ...r.l.. ... ...... 'ron.,.r I""'rl..... t.... .t th. l.w,ul Cl... . (collst.r.l) r.t. on anv .uch futur' Int.r..t. -"" HOllCEl To fulfill thl r~lr...nt. of S.etlan Zl~o of the Inherltsnc. tnd E.t,t. T.. Act, Act ZZ of 1991. 7Z P.S. SHUon Zl~O. PAYHEHTI D....h ,hO 'op ..rtl.. ., .hl. Notl.. ... .ubolt .1,h .our ....on' .. ,hO .......r ., Will. .rln'" .. .hO rov"" ,"1.. --"sk. cMck or lIKIMV ord.r plvabl. tal REOISTER OF MILLS, AGENT All Plv-snt. r.c.lv.d .hlll 'Ir.t b. IPpll.d to anv lnt.r..t which "V be due with any r.,.lnd.r ~lltd to the tl.. A r.fund of . t.. credit, which w.. f~t r.que.t.d on thl T.. A.turn, ..v b. r~.ttd bv cOlPlttlng an ~Appllcltlon for Alfund of Plnn.vlvanl. Inhtrltenc. tnd E.tlt. T..~ (AEY-1SIS). Appllcltlant .r. .vIIltbl. It the Offlc. of the Aegl.tlr of Will., anv of the ZS Alvanut DI.trlct Offlc.., or bv c.lllng thl .pHI,1 Z'-hoUr an,wlrlne ..rvlc. nutbtr' for for.' ordlrlngl In ptnn.vlvtnl. l-laa.S6Z-Z0S0, out.lde p.nn,vlvanl, tnd within locII Htrrl.bUrg ,r.' (717) 717-1094, TOOl (717) 71Z.ZZ5Z (H..rlng I~tlred Onlv). REfUND (CRh I, DlJECII...' An. ..r', In In'.r..' no' ,,'1.'1.. .1.h ,h. ...r.I......, .1100.... .r dl..lloo.... 01 d.....loo., or .......... of tl. (Including dl.count or Int.r..t) I' ahown on thl. Notlc. ~.t abJ.ct within II.ty (60) d,vI of rec.lpt of thl. Hatlc. bVl --.rl"" .r..... .. .hO 'A D...r','" a' ..v..... ...rd a' A....l.. D..', IAID'I, H.rrl.bUr., .. 17111-1'11. OR ....l.atlon to h'v, the ..tt.r d.tertlntel It audl t of the .ccount of thl per.onll uprll",t.Uv., OR ..IPP.,1 to thl Drphtn.' Court. ADMIN ISTRATlVE CORRECTlONSl rlctu.' .rror. dl.cov.rld on thl. .......tnt .hoUld b. tddr....d In writing tal PA a.p.rt.lftt of R.v~, Bur'lY of Inc:Uvldull 'I.'" AllNI po.t A........,t A.vl.. Unit, O.pt. 280601, H.rrhbUflh PA 17UI-060. Phont (717) 787-6505. 5'1 p.a. 5 0' th. bookl.t ~In.tructlon. for Inhlrltlnc' ft. Rsturn for a A..ld~t Olc.dtntft (REY-IS01) far In ..plan.tlon of Idtlnl.tratlv.lv correctabl' .rror.. If env t.. du. I. p.ld w1thln thra. (S) c.land.r sonth. .,t.r the decldtnt" d..th, . flv. p.rcent (SX) dl.count of the ... ptld It .1I0...d. Int.r..t II ch.rgld baglnnlna with f1r.t d.y of d.llnqutnCV, or nln. (9) .onth. Dnd one (1) d.V frOl thl dtt. of de.th, to thl d.ta of pay.ant. T.... which b.c,,, dallnqusnt ba'or. Janu.rv I, .91Z b..r Int.r..t .t thl r.t. of .1. ('X) p.rctnt p.r tnnUI calculat.d at . d.llv r.t. of .aOOI~. All t.x.. which bac..' d.llnquent on and aft.r JBnU.rv 1, 191Z will b..r Int.r..t at I rat. which will v.ry frOl calendar yaar to c.ltnd.r y.ar with th.t rtt. announced bv the PA o.partltnt 0' R'venu.. Tht .ppllcabl. Int.r..t r.t.. for 1912 through '995 Ir., DISCOUNT I INTEREST I ~ Intlr..t R.t. O.lIy Int.r..t FHtor ~ Intlr..' Aat. Otlly Int.r..t Factor 1912 ZQX .aDO~1 1917 ,. .00n47 19l5 16' .aaouI 1'"-1''' II' .0oasOl 1914 11:( .DOasOl I'" 9X .GOotn 1915 11:( .DOU5' l,n"l9M 1X .000191 1916 IDle .DOaZ7~ I'" 9X .000t47 ....Inter..t I. cllcullted a. foUowtl IIITEREST a BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUEHT X DAILY IIITEREST FACTOR .-Any Hotlc. I.sued aft.r the t.x bICDII' d.llnquent will r.flact In Int.r..t c.lcul.tlon to flftllft (15) daw' beYond thl d.t. of thl .......lftt. If P.plftt It lade .fter thl Intlr..t CosputlUon d.tI ~ an the MoUc., .dc:lltlon.1 Int.r..t ....t be c.lcul.ttd. I Lj -;);;8-/ ACN 201 c... IREV-483 EX AFP (12-9*,) CDMOHWfAL TH Of Pf:NHSYLVAHIA DEPAATHEHT Of REYEHUE BUREAU OF INDIVIDUAL TAXES DEPT. ,anOl HARRISBURC, PA 17UI"UDl NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE 08-14-95 S AT 0 MASLAND FRANK E FILE NO.21 94-0689 DATE OF DEATH 07-30-94 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUB"IT THE UPPER PORTION OF THIS FOR" WITH YOUR TAX PAY"ENT TO TNE REGISTER OF WILLS. "AXE CHECX PAYABLE TO "REGISTER OF WILLS, AGENT". REMIT PAYMENT Tal IVD V OTTO II I MARTSON ETAL 10 E HIGH ST CARLISLE REGISTER OF WILLS CUMBERLAND CO COURT CARLISLE, PA 17013 I l HOUSE PA 17013 A.ount R..ltt.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... RE\i:4Sji-EX--AFP--Ciz:-94j-----.-.-Niiffcif-OF--DETifRHiiiAiio-N-AiiD-AiisESS-HEN;r---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF MAS LAND FRANK E FILE NO.21 94-0689 ESTATE TAX DETERMINATION ACN 201 DATE 08-14-95 1. Credit FGr State Death Taxes as Verified 83,973,00 2. Pennsylvania Inheritance Tax Assassed (Excluding Discount and/or Interast) 111.070.06 3. Inharitance Tax Assassed by Dther States or Territories of the United States (Excluding Discount and/or Intareat) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS I PAYMENT DATE DISCDUNT (+) INTEREST (-) RECEIPT NUMBER AMOUNT PAID TOTAL TAX ~REDIT .00 BALANCE OF TAX DUE .00 INTEREST .00 TOTAL DUE .00 _IF PAID AFTER THIS DATE, SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN 'I, NO PAY"ENT IS REQUIREO FOR CALCULATION OF ADOITIOHAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. I ......... Of' NOTICE I PAVHEHTI REfUHD ttA J I OBJECTIONS. .DtUN- JSTRATlYE CORRECTIONS, INTEREST I .,o..,r I;) >i r:, i I}~ \D ~ 0" ~~ "'1" ci: <- I,!. \ ~'. )::; (.)U Ta fulfill thl r.qul,...n', of Sactlon 2145 (b) of thl lnh'rlt~. ~ E.t.t. ,.. Act, Act II of ."1. (72 P.S. Slctlon 21451. D.t~ the top portion 0' thl, Hotlcl ~ .ue-It with your p.y-.nt to the Rlgl,'.r of Will. prlntld on the r'''I''1 "dIi. .... "akl CMck or 10MV' ord.r p'wable tal REGISTER OF MILLS, AGENT. All PIV..nt. r,cllved shill bl applIed firs' to ~y Int.r..t which ..y be ~ with ~v r...lnd.r ~11.d to the '1M, A r.fund 0' . hll cndlt "W b, r.quested by cHIII,tlng M "'Appl1utJon far ..,uncI of Penn,yIVlnl, Inh.rlt~. and E.t.t. 'Ill"' (REV-ISIS), Application. .r. 1".llable at the OffIcIo' thl RI.I,'ar of Willi, ~y of thl IS Rlv,nu. Dl.trlct Offlc" or IfO. thl a.p.rtlent', Z4-hour ~.werlng ..rvle. ~r. for for.. ord.rlngl In Penn'wlv,"l. 1-100-362-2050, DUt.ld. Penn.ylvenl. and withIn loe.l Herrl.burg .r.. (717) 111-1094, fDD' (711) 71Z-2ZSZ (H..rlng 1....lnd Onlw). Any p.rtv In Int.r..t not ..tl.fl.d with the .......ent of t.~ .. .hown on thll not Ie. ..y obJ.et within .IMtW (60) d.y. of r.c.lpt of thl. Notle. bVI ".rlUen prot.n to the Pi Dep.rtlHf'lt of R.venue, loerd of Appeals, Dept. ZIIOZI, H.rrlsburg, PA 11121-1021, OR --.I.ctlng to h.v. the ..tt.r d.t.r.lned .t IUdlt of the per.on.1 repr..ent.tlv., OR --.pp..1 to the Orphan.' Court. F.ctuel .rror. dl.eov.r.d on thl. .......ent .hould be Iddrl..ed In writing tOI PA Dep.rt,,"t of R.venue, aur.au of Indlvldu.1 T...., ATTNI Po.t A.......nt R.vlew unit, Dlpt. 210601, H.rrlsburg, Pi 11121-0601, Phone (117) 1'1-6505. Se. p.gs 5 of the bookl.t "In.tructlon. for Inherlt~e' T.~ R.turn far. R..ldent Decedent" (REV-ISOI) for en ..plen.tlon of Id.lnl.trltlv.lv corrie tab 1. .rrorl_ For d.t.. of d..th on or Ift.r 10-5-91, P.nn.,lvanl. E.t.t. Ta. b..H on the F.d.r.l E.tat. TI. r.turn beeDle' d.llnquent .t tho ..plr.tlon of nln. (0') sonth. fros thl d.t. of d..th. for dat.. of d..th prior to 10-3-'1, panr..wlvanl. E,tat. 'a. b".d on thl Fld.ral E.t.t. T.. r.turn b.cal., dlllnqulnt .t the I.plr.tlon of .Ight..n (II) .unthl fros thl d.tl of d..th. ,.... which b.e... d.llnquent bI'or. Janu.ry I, 1.11 b..r Int.r..t .t the r.t. of .1_ (6~J p.reent Plr annul e.leul.t.d .t . d.llY r.t. of .000164. All t.... which bee... d.llnquent on or .ft.r Janu.ry I, 19.2 will b.ar l"t.r..t It . rat. which will vary fro. eal.nd.r waar ta calendar y..r with thlt rltl announead by thl PA D.plrtllnt of R.venul. ThI epplletbl. Int.r..t rata. for 19.Z through 1995 .r., V..r Inhr..t R.te nally Int.r..t F.etor Vaar Inhr..t A.t. Dalh Int.r..t Fletor 1911 zn .000541 1911 .. .000241 1'13 lOX .0000. 1'11-1991 llX .000101 1914 IIX .00DSOl 199' 'X .000241 1915 UX . DOOSS' 1")-1994 r, .oaOI9% 191' 10lC .000214 un 'X .ae0241 --Intlr..t 1. e.lcullted .. fallowlI INTEREST . BALANCE OF TAX UNPAID X NUnBER OF OAYS DELINqUENT X OAILY INTEREST FACTOR --Any Hat Ie. I..ued .,t.r thl t.~ beeal., d.llnquent will r.flaet en 1nt.r..t elleulatlon to flft.an (15) da,. b.yond thl d.t. of the ........,t. If pay""t Is allde .ft.,. thl Int.r..t eo.putatlon dIIt. thawn on thl Hotle., .dcUtlonel Int.,..t .,.t be calculltH. '. .' c./ Internl' Revenue Service Cent.r Mid.Atlantic Region Depanment .,)1 the Treasul) DO-23/PMU 0.11; IWt \ 7 8lIl hilI. at, FRA1'/K ;;:, MA:JLAND, JR, _...Iocllllecunly NUftlbIr. 166-07-5672V Oil. at DNItI: .JULY 30, 1994 POtIOn 10 ConIlCI: BARBARA FUNK CoftIM:t T...- _* 215-516-3946 # FRANK El10IER MASLAND, III 202 HEISERS LANE CARLISLE, PA 17013 !llIte Tu CloIlno I.Ino< (TIll. ,. 1101 . bIlf la, III dUll Our o~aputatlon at the Federal tax llablllty tor the above eatate ls shown.b.lo.. It does not lnolude any lnt.rest or late paymant panaltles that may be charl.d, but oth.r penalties have b..n consid.r.d ln the computatlon. You should k..p a copy at thls l.ttar as a p.rman.nt reoord baoaus. your attorney may ne.d lt to close the probate proca.dlnls tar the .state. this letter is evid.noe that the Federal tax r.turn tor the estate has elther b.en acoepted as tiled, or has b.en aoc.pted atter an adjustment that you alraad to. this ls not a tormal cloftinl alr..aant under s.otion 7121 at the Internal R.venua Code. We wlll oat reop.n thls oase, ho.ever, unless Revenue Procedure 94-68, r.produced an the baok at thls l.tt.r, applles. It you have any questions about this letter, please .rite or call the person whose naa. and tel.phone number ara shown at tha top at this letter. It you writ. to ua .ith questiona about this lett.r, pl.aae provide your t.l.phon. numb.r and the .ost oonvenl.nt ti.e tor ua to oall lt .e n.ed sdditional lntormation. Please attaoh thla latter to aur corraspondence to help us ldentlty your case. Keop the copy tor your raaords. thank you tor your oooperatlon. . Slno rely yours, ..z~~ -' - T<<Itattve tax ..................................................... I 699 , 33h . 00 Lou: Awogate ~ tax.. payable (lor gilts mtdo al1lt' 12-31-78) '.,..",.'., S -0- =f=led.;.Ih'~': ::::::::::::::::::::::::::::::: l~;:~~~:gg CrecIII for FlIdorII ~ IIxeo (on gII1a prior 10 1-1-77) . . . , , . , . . . , . . . , . . S -0- Credit for Iorelgn dtatlt tax.. "..,.,."..,.,..",.,.""." S -0- Credit for tax on prior lranalll1l .,..,.".,..,.,..."".,...., S -0- ~~~~~:::on~ . : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : . : : : : . , . . , " .:.:: m: m: gg PenelUes. il any ., ..,,'.,.,... ..,. .. . . . , . . . . , ,. ... ... , S -0- lDoloaUN S Copy at thl. letter 10""" P,O. Boa 331, Bon..lam, PA 11020 Lotter Sa7(SC) (Rov. 5-11) ."<l', l::~ 'l5 ':"{. :sa: .fJ~ - 8r a.. :,8 .. ~ ~jU .~ 04 ~ ~tl ~ .'\(1) '51 ~s 01 ~. a: a: ., i; ..J. ','-.-~ ...------~--~_.._- -..- ESTATE OF FRANK E. MASLAND, JR, CUMBERLAND COUNTY FILE NO. 21-94.689 RELEASE KNOW ALL MEN BY TIlESE PRESENTS thall, DAVID S. MAS LAND, one of the legatees undcr the wi Will and Testament of FRANK E. MASLAND, JR"late of South Middleton Township, Cumberland County, Pennsylvania, deceased, do hereby acknowledge that I have reeeived or wlll receive from Frank Elmer Masland III and David Sharp Masland, Exceutors under the Last Will and Testament of the said Frank E. Masland, Jr., the following in aceordance with lhe allached First and Final Account and Statement of Proposed Distribution: 1986 Ford Bronco, valued at 6,000,00 Fannall Traclor, valued at 700.00 Household goods, valued at 16,418.00 10.6595 acres, valued at 11,000.00 and I do accept said distribution in full satisfaction and payment of my legacy under the tenns of said Last WlII and Testament. AND, TIlEREFORE, I, the said DAVID S, MAS LAND, do by these presents remise, release, quit. claim, and forever disehargc the said Frank Elmer Masland III and David Sharp Masland, Executors . aforesaid, their heirs, execulors and administmtors, of and from the aforesaid legacy, and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatever, from the bcginning of the world to the day of the date of these presents. AND I hereby consent and agree that the Orphans' Court ofCumberlund County may discharge Ihe said Frank Elmer Masland III and David Sharp Masland upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunlo set my hand and seal this bT day of fY)tu<f 199& /1 . ,- ->--"J { l.fl."'UL<..I<t'(.X I. .(f"~" j COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ~--///~J David S. Masland Witness: ) : SS, ) On this, the k-r day of J)~j ,1998 before me, a NOlary Publie. personally appearcd David S. Masland, known to me to be the ({erson whose name is subscribed to the within inslrumcnt and aeknowledged that he executed same for the purposes thercin contained, IN WITNESS WHEREOF, I have hereunto set my hand and officiul seal. t . Y(')1.. ) ~-1/1A_' ( ( '~(J"'-''t.A...- Notary Public .. Nola~nl Saal Carrino L. Myors, Nolsry Publlo Carllslo BarD, Cumborland County My Commission expiles May 27,1999 ESTATE OF FRANK E. MAS LAND, JR. CUMBERLAND COUNTY FILE NO. 21-94-689 RELEASE KNOW ALL MEN BY TImSE PRESENTS that I, FRANK E. MASLAND III, onc of the legalces under the Last Will nnd Testnment of FRANK E. MASLAND, JR" latc of South Middlcton Township, Cumberland County, Pennsylvanin, deeensed, do hereby aeknowlcdge Ihall havc received or will receive from FlUnk Elmer Mnslnnd III nnd David Sharp Maslnnd, E~ceutors under the Last Will and Testament of the snid Frank E. Mnsland, Jr., Ihc following in accordancc with thc nuaehed First nnd Finnl Account nnd Statement of Proposed Dislribution: 1989 Mercury Sable, vnlued nl 5,500.00 Houschold goods, valued at 17,618,00 nnd 1 do nccepl said distribution in full satisfaction and payment of my legacy under Ihe lenns of said Last Will and Teslnmcnt. AND, THEREFORE, I, Ihc said FRANK E. MAS LAND III, do by Ihese prescnls remise, relcase. quit-claim, and forcvcr disehargc thc said Frank E1mcr Masland III nnd Dnvid Sharp Masland, E~ecutors nforcsnid, thcir heirs, cxeculors and administrnlors, of and from thc aforesnid Icgncy, and of nnd from all nctions, suits, payments, accounts, rcckonings, claims and demands whntcver, from thc beginning of the world to the day of the dnte of Ihese presents. AND I hereby conscnt and ngree that the Orphans' Court of Cumberland County may dischnrge thc said Frnnk Elmer Masland III nnd David Sharp Masland upon npplicntion, without further notice 10 me. IN WITNESS WHEREOF,l have hercunto sct my hand nnd scnlthis :z.. f> day of /t-PKl., L. 199.f. Witness: ~)/lA~ FlUnk E. Masland III c . Y"~ ) /U',. ~. <<f (" 71.,.i".{,...V , I COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND . (wk. 1'/ I On this, the 0< 2l day of r F r,' , 1994 before me, a Notary Public, personally appcared FlUnk E. Maslnnd III, known to me to lie the person whose name is subscribed to the within inslrumcnt and acknowledgcd that he executcd same for the purposes therein conlnined. ) : SS, ) IN WITNESS WHEREOF, I hnve hereunto sct my hand nnd official scnl. ~ .2C-\j;] I . I ,o/u~,(,,/{l' U(>)tAJ clnry Public r NOlarl"' Sea' Corrin. L. My.rs, Not.ry Pub" Carlisle 81)(0. Currborland Coun1 My Comm's"on explr.s May 27, 1~99 ESTATE OF FRANK E. MASLAND, JR. CUMBERLAND COUNTY FILE NO. 21.94.689 RELEASE KNOW ALL MEN BY mESE PRESENTS Ihatl, DAVID S. MASLAND, Truslee Undcr Will of Fmnk E. Masland, Jr" fuo Florence E. Masland, do hcreby acknowledge Ihatl have received or will receivc from Fmnk Elmer Masland III and David Sharp Masland, Excculors under thc Lasl Will and Testamenl of Ihe said Fmnk E. Masland, Jr., in accordance wilh Ihe allachcd First and Final Account and Slalemcnl of Proposed Distribution: In Kind: $100,000 Pillsburgh WaterlSewer Bond 15395,919 shares, Limiled Term Municipal Fund $30,000 PA Higher Ed\. 7.0% Bond $30,000 PA Higher Ed\. 7.125% Bond 30% inlerest in $100,000 Unity Twp. Bond 30 shares, Bell Atlantic $106,560.00 198,453.40 164,820.60 31,829.00 31,904,00 30,000.00 3,030,00 1.804.35 Cash In Kind: Cash for a tolal distribution of Five Hundred Si~ty-eighl Thousand Four Hundred One and 35/1 00 Dollars ($568,401.35), and 1 do accepl said distribulion under the terms of said Last Will and Testament as said Truslee, AND, THEREFORE, 1, the said DAVID S. MAS LAND. as Trustee aforesaid, do by Ihese prescnls remise, release, quit-claim, and forever discharge the said Fmnk Elmer Masland III and David Sharp Masland, E~eculors aforesaid, Iheir heirs, e~eculors and administrators, of and from the aforesaid legacy, and of and from all aclions, suils, paymenls, accounls, reckonings, claims and demands whatever, from Ihe beginning of thc world 10 the day of lhe date of these presents. AND, mEREFORE,l, the said DAVID S. MAS LAND, as Truslee aforesaid, agree to refund to the Executors aforesaid, any portion ofthe distribulion to which 1 am not properly entitled, and to the e~tenl of said distribution, 10 indemnify said Executors for claims made against them as Execulors, and to reimburse to said Executors all e~penses and costs incurred in connection with any such claims, AND I hereby consent and agree Ihallhc Orphans' Court of Cumberland County may dischargc Ihe said Frank Elmer Masland III and David Sharp Masland upon application, withoul further notice to me. IN WITNESS WHEREOF, 1 have hcreunlo sct my hand and seal this I sr day of t}liJ<.I- 199~ U ~~/JJ/~I David S, Masland, Truslee urw of Frank E. Masland, Jr. fuo Floren~e E. Masland Wilness: (leu ;1< '(~L'J ;."",) ( . COMMONWEALTH OF PENNSYLVANIA ) : ss. COUNTY OF CUMBERLAND ) On Ihis, the /::.t day of )'r'\tl. 't ,1993, before me, a Notary Public, personally appeared David S. Masland, as Truslee aforesaid, known to me to be the person whose name is subscribed to the within instrument and acknowledged thai he e~ecuted same for Ihe purposes therein conlaincd. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. (:A?/~' u--5('-yr~I~ . Dtary Public Nolanal Soal Carrino L, Myora. Notary Publlo Carllsla Boro, Cumborland Counly My Commission Explras Msy 27,1999 ~--~'J\"':":~_~~~-:;-~__~_H;+~~'-"'-----~'.~_-"'~'b# ":::;_ J;'~' ESTATE OF FRANK E. MASLAND, JR. CUMBERLAND COUNTY FILE NO. 21-94-689 RELEASE KNOW ALL MEN BY THESE PRESENTS Ihat I, JON L. MAS LAND, one of the residuary legatees under the Lost Will and Testament of FRANK E, MASLAND, JR., late of South Middlcton Township, Cumberland County, Pcnnsylvania, deceased, do hcreby acknowledge that I have reccivcd or will receive from Frank Elmer Masland III and David Sharp Mosland, Execulors under Ihc Last Will and Testament of the said Frank E. Masland, Jr" the following in accordance with the allachcd First and Final Account and Slatement of Proposcd Distribution: Cash in the amount of One Hundred Ninety-three Thousand Six Hundred Twenty-two and 78/100 Dollars ($193,622.78), and I do accepl said distribution in full satisfaction and poymcnt of my legacy under the tenns of said Lost Will and Tcstamenl. AND, THEREFORE, I, Ihe said JON L. MAS LAND, do by thesc presents rcmise, release. quit- claim, and forever discharge the said Frank Elmer Masland III and David Sharp Masland, E~eculors aforesaid, their heirs, executors and administrators, of and from the aforesaid legacy, and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatever, from the beginning of Ihc world to the day of Ihe date of these presents. AND, THEREFORE,I, !he said JON L. MAS LAND, agree to refund to !he E~ecutors aforesaid, any portion of the distribution to which I am not properly entitled, and to the extent of said distribution. 10 indemnify said E~ecutors for claims mode against them as Executors, and 10 reimburse to said Executors all expcnses and costs incurred in connection with any such claims. AND I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said Frank Elmer Masland III and David Sharp Masland upon application, withoul further notice to me. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 7th day of }fa.,! 199,y. Witness: ILt ~/1f / 7A ' !l-rlU,4/ STATE OF CALIFORNIA COUNTY OF tn/It '" C,c 6'{" ) : SS, ) On this, the 7~i day of )/ A '/ , 199.f; before me, a Notary Public, personally appcored Jon L. Masland, known to me to be the person whose nome is subscribed to the within instrumenl and acknowledged that he executed same for the purposes therein containcd, IN WITNESS WHEREOF, I have hereunto set my hand and official seal. J))ulo'ftu' ~.( t;Ctf;/-y ~.... . O";;;;;;:i-IIY SUI! KI~n; ( Notary Publ(l /'i, COfo//of, '10'6810 .j; .. . NOTARY PUBUC. CAllPORNlA :D 1 <iI. '_ ~y~E::~~~:~,,~~1 ESTATE OF FRANK E. MASLAND, JR. CUMBERLAND COUNTY FILE NO. 21-94-689 REI.EASE KNOW ALL MEN BY 1'1 lESE PRESENTS that I, FRANK E. MAS LAND IV, one of the residuary legatees under the Last Will and Teslament of FRANK E. MASLAND, JR., late of Soulh Middleton Township, Cumberland County, Pennsylvania, dcccascd, do hereby acknowledgc that I havc reccivcd or will receive from Frank Elmer Masland III and David Sharp Masland, Execulors under Ihe Last Will and Testamcnt of the said Frank E, Masland, Jr., Ihe following in accordance with the allachcd First and Final Account and Statcment of Proposed Distribution: Cash in the amount of One Hundred Ninely-three Thousand Six Hundred Twenty-two and 78/100 Dollars ($ I 93,622.78), and I do accept said dislribution in full satisfaclion and payment of my legacy under the terms of said Last Will and Teslamenl. AND, THEREFORE, I, the said FRANK E, MAS LAND IV, do by Ihesc prescnls remise. release, quit-claim, and forever discharge the said Frank Elmer Masland III and David Sharp Masland, E~eculors aforesaid, Iheir heirs, execulors and administralors, of and from the aforesaid legacy, and of and from all aClions, suilS, paymenls, accounts, reckonings, claims and demands whale vcr, from the beginning of Ihe world 10 Ihe day of the dale of Ihese presents. AND, THEREFORE, I, the said FRANK E, MAS LAND IV, agrec 10 refund to the Execulors aforesaid, any portion of Ihe dislribulion to which I am nol properly entitled, and 10 the c~lent of said distribulion, to indemnify said Executors for claims madc againslthem as Executors, and to reimburse to said Exeeulors all expenses and costs incurrcd in connection with any slleh claims, AND I hereby consenl and agree that the Orphans' Court of Cumberland County may discharge the said Frank Elmer Masland III and David Sharp Masland upon applicalion, without further nolice to me. /. -if\ . IN WITNESS WHEREOF. I have hereunto set my hand and seallhis If' day of 1992 Illa(f' Witncss; ~f I 5. .iL /~-.(l.kJ> ank E, Masland IV Ce/lA..:.d.-7: )1;l(f~"I"') COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On Ihis, the {r~{' day of h'1/.LIJ_ , 199& before me, a NOlary Public, personally appeared Frank E. Masland IV, known to me 10 be Ihci.person whose name is subscribed to thc within instrument and acknowledgcd that he execuled same for the purposes therein conlained. IN WITNESS WHEREOF, I have hereunlo set my hand and official seal. (!tC 't lit fil;J\}""du A'.f., Ncilary Public CJ Nolarlnl Soal Corrlno L. Myors, NOlary Public Carlisle Boro. Cumborland County My Commission Expires May 27. 1999 \., ESTATE OF FRANK E. MASLAND, JR. CUMBERLAND COUNTY FILE NO. 21-94.689 REI.EASE KNOW ALL MEN BY THESE PRESENTS that J, DAVID S. MAS LAND JR., one of the residuary legatees under the Last Will and Testament of FRANK E. MAS LAND, JR., late of South Middleton Township, Cumberland County, Pennsylvania, deceased, do hereby acknowledge that I have received from Frank Elmer Masland III and David Sharp Masland, Executors under the Last Will and Testament of the said Fronk E. Masland, Jr., Cosh in the amount ofFiliy Thousand and 00/100 Dollars ($50,000.00), and I do accept said distribution os partial paymcnt of my residuary legacy under the tcrms of said I.ast Will and Testamcnt. AND, THEREFORE, I, the said DAVID S. MASLAND JR., do by these presents remise, release, quit- claim, and forever discharge the said Frank Elmer Masland III and David Sharp Masland, Exeeulors aforesaid, their heirs, executors and administrators, of and from the aforesaid partial payment, and of and from all actions. suits. payments, accounts, reckonings, claims and demands whatever, from the beginning of the world to the day of the dote of these presents. AND I hereby consent and agree that the Orphans' Court of Cumberland County may discharge the said Frank Elmer Masland III and David Sharp Masland upon application, without further notice to me. IN WITNESS WHEREOF, J have hereunto set my hand and seal this ~ ,1998. Witness: /)L~Lt-. ~'t7O=- COM~ONWEAL 111 OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On this, the Il'\.l\day of (llaM . 1998before me, a NOlary Public, personally appeared David S. Mas land Jr., known to me 10 be the perso\\ whose nome is subscribed to the within instrument and acknowledged that he executed same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~~~)~ Notana' Seal OBnlild L Nyg. NolB'Y Public Canls'a BOlO. CUmber/and County My Commission F.,plres Fab. 26, 2001 ~h..,I"l". "r......._..., .....~~j.Il.... ..f.......d... ESTATE OF FRANK E. MAS LAND, JR. CUMBERLAND COUNTY FII.E NO. 21-94-689 RELEASE KNOW ALL MEN BY TIIESE PRESENTS Ihatl, BARBARA M. BOl.l.INGElt, une of the residuary legatees under the Last Will and Testament of I' RANK E. MASLAND, JR., late ofSoulh Middleton Tuwnship, Cumberland County, Pennsylvania, deceased, do hereby aeknuwledge that I have received from Frank Elmer Masland 111 and David Sharp Masland, Exeeutors under the Last Will and Testament of the said Fronk E. Mnsland, Jr., Cash in the amount of Fifty Thousand and 00/100 Dollars ($50,000.00), and I do accept said distrihution as partial payment of my residuary legacy under the temlS of said Last Will and Testameot. AND, THEREFORE, I, the said BARBARA M. BOLLINGER, do by these presents remise, release, quit- claim, and forever discharge the said Fronk Elmer Masland III and David Sharp Masland, Executors aforesaid, their heirs, executors and administrators, of and from the nforesaid pnrtial payment, and of and frum 011 actiuns, suits, payments, necounts, reckonings, claims and demands whatevcr, from the beginning of the world to the day of the date of these presents. AND I hereby consent nnd agree that the Orphans' Court of Cumberland County may diseharge the said Frank Elmer Masland III and David Sharp Mnsland upon application, without further notice to me. IN WITNESS WHEREOF, I have hereunto set my hnnd and seal this /5 ~y of ~,1998. Witncss: II~ /T].l~ llt u(,...,.. ~. ~ -t;;:s Barbaro M. Boljinger ) 'J~ / COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) On this, the J,!,~ay of ~ ,1991, before me, a Notary Public, personally appeared Barbara M. Bollinger, known to me to be the person whose name is subscribed to the within instrument and aeknowledgcd that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and offieial seal. C11t~/~ 0, f~~ otary Public Notarial 6001 Trlclo O. EckBnroad. Notary Publlo Carlislo Bora, CumbOllnnd county My Commission E'pllll~ Dr.t ~:t J('!n~ _..-...........,.-..-~ 0'1 <Xl \D C I ... 0'1 I ... N , o Z rol o-:l H f<<. ..... . , r:l f<< o fil . Eo<. ~ ~ .:3 rol Ul ~ .. rol" P: Z H . C fil , Ul fil r:J l><:U rol ~ C f<< o rol ~ Rucol". d RD!I;,;,l '~:Il:) '98 SEP 23. 1'1 :49 ell'/l;' ....1( t' I. !'f, ,.lIm..",,' . ". H = Ul ~ Eo< Z o Eo< rol o-:l C C H ~ = Eo< o o Ul Ul rol Ul .0: fil o-:l gj .~o ~ f~ ~ "' 3rtCJ. i:I 0- ~~. . f a ~'~ ~ a ~ ~ ~. ~ ~ 12' 8 "'~ ~ ~Qj ~ H 5 ~~ i~ ~ ~ ~ ~~~~~s~ . ~ o U c ~ P: fil ~ o U .0: H Z :; o-:l >< Ul ~ rol ". ,-, , . f?~ ~ :offil i?:: .,. n ~ " en n ~~: ~ c \ ,") " 1.1\ ., '" - \,'. ( N f; , a ~\~' 0 Cl ino ~s .:..:. - - PlJAPOSE OF NOTICE I To 'ul,111 the r.qulr..~t. of Sactlon 2145 Cb) of thl Inheritance ~ [,tat, Ta. Act, Act 21 of ..'5. 172 P.I. Saction 9145). PAVI1fHr. Detach the top portion of thl, Hotlcl end .~lt with your pIYlent to thl Algl,'ar of Will, prlntad on tha rlv.r.. ,Id.. .. H..... check or lonay order payabl, tal REGISTER OF MILLS, AGENT. AEfUHO eCA)1 A r.fund of . tax credit ..y ba r.qua.t,d by co.p.atl"; en ~Appllc.tlon for R.fund 0' Pannsylvlnla Inheritance and [Itat. Tax" (REV-ISIS), 'pplle.llons .t. Ivallabl. at thl OffiCI of thl RIgI,tar of Will., any of thl 23 Rlvenue DistrIct Of,lcI, or frol the D.p.rt..nt', Z~.hour an.warlng ..rvle. nuabar. for 'or.. orderlngl In Penn,ylvnnl. l-eOO-S6Z-Z0SD, out, Ida Pann'Vlvanla and within local H.rrl.burg .r.a (717) 111.1094, TDD' (111) 17Z-ZZ5Z CHa.rlng lap. Ired Onhl. OBJECTIONS I Any p.rtv In Int.r..t not ..tl.fl.d with the ........nt of ta. a. .hown on thl. notlc. .av object within .I.tv (60) d.y. of r.c.lpt of thl. Hotlc. bYI -.wrltten prot..t to the PA Dap.rt..nt of R.venu., Board of App..la, D.pt. ZIIOZ1, H.rrl.burg, PA I1IZI-IDZI, OR ".I.ctlng to h.y. the ..tt.r dat.r.ln.d .t eucllt of the p.r.on.1 r.pr...nt.Uv., OR .'.pp.al to the Orphana' Court ADHIN- ISTRATlIIE CORRECTIONS I factual .rrorl dllcoyer.d on thl. ........nt should b. .ddr....d In writing tOI PA Dep.rta.nt of R.v.nue, Bureau of Indlvldu.1 Tan., ATTNI Po.t A.....Mnt Ravl.w Unit, Dapt. za0601, Il.rrhburg, PA 171ZI-0601, Phon. (111) 111.6505. S.. paga S of the bookl.t MIn.tructlon. for Inh.rlt.nc. Ta. R.turn for a R..ld.nt D.c.d.ntM CREII-ISOI) for .n .xplan.tlon of .dalnl.tr.tlv'IY corr.ctable .rror.. PENALTY I Th. 15~ ta. .an..ty non.partlclpatlon p.n.ltv I. co.put.d on the tot.l of the tl. and Int.r..t .......d, and not p.ld be for. Janu.ry II, 1996, the flr.t dav aft.r the and of the t.. .an..tv p.rlod. Thl. non-partlclPltlon p.nalty I. app.alabla In tha .... a.nner and In tha the .... tl.a parlod a. you would app.al tha ta. and Inter..t th.t h.. b..n .......d .. Indlc.t.d on thl. notlc.. IHTERESTI Addltlon.l p.nn.ylvanl. E.t.te T.. .......d .. . r..ult of . ch.nge on the f.d.ral E.t,t. T.. clo.lng latt.r b.cp... d.llnqu.nt .t th. .xplr.tlon of one (I) .onth frol tha dat. t~ final notlc. of th. Incr.... In f.d.r.1 E.t.t. T.. II r.c.lv.d. Tax.. which b.ca.. dallnqu.nt bafor. Janu.ry 1, 191Z b..r Int.r..t at tha rlt. of .1. (6X) p.rclnt par annul calculat.d .t . d.lly r.t. of .000164. All t.x.. which baca.e dellnqu.nt on or .ft.r Januarv I, 191Z will b..r Int.r..t .t . rat. which will v.rv fro. c.l.ndar y.ar to c.l.nd.r y..r with that rat. announcad by the PA D.part..nt of Ravanu.. Th. appllc.bla Int.r..t r.t.. for 191Z through 1991 .r'l ~ Intar..t Rata Dallv Int.r..t factor !!!! Inhra.t Rita D.lly Int.ra.t Factor 191Z ZO:c .D00541 1917 .. .00QZ47 19U 16X .000'11 19Ia-I991 l1X .00OSOI 1914 IIX .000301 199Z .. .OOQZ" 1915 IS~ .000356 1995.1994 1~ .00019Z 1916 IU .00027' 1995-1991 .~ .000Z'7 "Inhr..' I. calculatad .. 'ollowll INTEREST a BALANCE or TAX UNPAID X NUNBER or DAYS DELINqUENT X DAILY INTEREST FACTOR --Any Hotlca I..ued ,'tar tha tl. b.co... d.llnquent will raflact an Int.r..t calcul.tlon to flft..n (15) dlY' bayond tha data of tha .......ant. If p.y'ant II .ad. .,t.r the Intar..' coaput.tlon d.t. ,hown on the Hotlc., .ddltlon.1 Intar..t au,t b. c.lcul.tad. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6,\2 (For Resident Deeedcnts Dying After July I, 1992)OQ G!r Namc ofDeeedcnt: FRANK E. MASLAND, JR. B- ~ \.~ ~~ !'. S jl. ~ ~.-: '. ;', ~ t;: ~ a ;:-:::;,;: ihg, Date of Death: July 30, 1994 FileNo.: 21-94-689 ~ (. :gg w .j::, Social Sccurity No.: 166-07-5872 Pursuant to Rulc 6.12 ofthc Suprcme Court Orphans' Court Rules, I report thc following with respect to completion ofthc administration ofthc above-captioned cstate: 1. State whether admllllstratloll of the estate Is complete: Yes x No 2. If the answer Is No, state whell the persollal represelltative reasollably believes that the admlnlstratloll will be complete: 3. If the answer to No. J Is Yes, state thefollowlng: a. Did the personal representatlvefile afillal accoullt with the Court? ycs_ No x b. The separate Drp/wlS' Court No. (if any) for the personal represelltatlve's account Is: c. Did the persollal represelllatlve state an accoullt Informally to the parties III IlIterest? Ycs x No d, Caples of receipts, releases,jolllders alld approvals offormal or IlIfanllal aCCDI/llts may be filed with the Clerk of the Orphalls' COl/rt alld may be attached to tills report. Datc: July 30, 1998 Signature Namc Addrcss ~~~~ Ivo V, Otto 1lI MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Strcct Carli sic, PA 17013 (717) 243-3341 Counscl for personal represcntativc P.\FILIlS\DATAFJLIM5TATESU606 SRP