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Home My WebLink About95-00440 . COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another ~o sign for her), and that she executed it a~ her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. r(! a)) pJ,~'&- f1M~1t- Tea at J.X Subscribed, sworn to and acknowledged testatrix, and subscribed an~worn to ~efore nesses, this .<2~ day of I. p~ before me by the me by both wit- , 1993. ,;AIUlS, GUIDO & MASLAND 2.109 Markcl Street Camp 1111I. PA ~.C{~ otary public . THELMA NOTARIAL SEAL campS,l,l,cCCAUStIIl. IIOlaiY Public M r I. umOer'ano County Y COmmlS!lorJ lxoirr.s July 3.1996 '. SAIDIS, GUIDO, SHUFF & MAS LAND 2\09 Milk.. Slreel Camp Hill. P'" NOTICE OF BENEFICIAL INTEREST IN ESTATB BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: IN RE: Estate of Marcia 11, Grim, deceased, No, 21-95-0440 TO: Mr, Robert It. Grim, Jr, 1601 North 8th Street Boise, Idaho 83702 please take notice of the death of the decedent and the grant of letters to the peroonal representative named below, You have a beneficial interest in the estate 89 followel One-third of the residue of the estate Name of decedent: Marcia 11, Grim 3008 Oxbow Drive, Camp Hill, PA May 15, 1995 Hershey Medical Center Last known address: Dat.e of death: place of deathl County of grant of original lettersl cumberland Decedent died testate and a copy of the will is attached, Name, address and telephone number of the personal representative appointed: Robert R, Grim 3808 Oxbow Drive Camp Hill, PA 17011 717/761-2806 Name, addreso and telephone number of all cou~l: ~:9 ;JJ :'!1tTJ [OJ ,") . John E. Slike, Eoquire, Saidis, Guido, Shuff & Maoland POBOX 7 37 CAMP HILL, PA 17001-0737 Telephone numberl 717-737-3405 c_ >;; ~- ~ VI :"'!~ 'f) V'S:l. .Q ~ )>-....~ <.~ N \ i \.- ~"~--,~-. < _ ~-J~i~~:,i~~~~#f. Additional information may be obtained from the undersigned. Date: June 14, 1995 John E, Slike POBOX 737 CAMP HILL, PA 17001-0737 Phone: 717/737-3405 Counsel for personal representative " SAIDIS, GUIDO, SHUFF 8< MASLAND 2109 Markel SI=l Camp Hili. P^ NOTICE OF BENEFICIAL INTEREST IN ESTATE BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: IN RE: Estate of Marcia 11. Grim, deceased, No, 21-95-0440 TO: Mrs. Deanne CloaveD Currior Road, IlCIiB Killington, VT 05751 pleaee toke notico of the doath of the decedent and the grant of letterD to tho perDonal representative named below, You have a benef:cial intoroDt in tho eetate as follows: One-third of tho rooiduo of the estate Name of decedent: Marcia H, Grim Last known addrnDD: Date of deathl 3000 Oxbow Drive, Camp Hill, PA May 15, 1995 Ilorohey Medical Center place of doathl SAIDIS, GUIDO, SJlU.'F & MASLAND 2109 Milke. Slree. Camp 11111. P^ County of grant of original lotters: cumberland Decedent diod tootato and a copy of the will is attached. Name, addrnoo and tolophono number of the personal representative appointod: Robert R, Grim 3808 Oxbow Drivo Camp Hill, PA 17011 717/761-2806 Nome, addreoo and telephone number of all counsel: John E. Slike, Esquire, Saidio, Guido, Shuff & Masland POBOX 737 CAMP HILL, PA 17001-0737 Telephone number: 717-737-3405 Additional information may be obtained from the undersigned. Date: Jun~ 14, 1995 John E, Slike POBOX 737 CAMP HILL, PA 17001-0737 Phone: 717/737-3405 Counsel for personal representative SAWIS, GUIDO, SHUFF 8< MASLAND 2109 Markel SIrcct Camp Hili. p,,' SAlOIS, GUIDO, SHUFF 8< MASLAND 2109 Markel Street Camp Hili. P" I :1 '\ NO~ICE OF BENEFICIAL IN~ERES~ IN ES~ATE BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: IN RE: Estate of Marcia H, Grim, deceased, No. 21-95-0440 TO: Mrs, Suzanne Lazarcheff 773 Lewisberry Road Lewisberry, PA 17339 please take notice of the death of the decedent and the grant of letters to the personal representative named below. You have a beneficial interest in the estate as follows: One-third of the residue of the eotate Name of decedent: Marcia H, Grim Last known address: 3808 Oxbow Drive, camp Hill, PA May 15, 1995 Date of death: place of death: Hershey Medical Center County of grant of original letters: Cumberland Decedent died testate and a copy of the will is attached, Name, address and telephone number of the personal representative appointed: Robert R. Grim 3808 Oxbow Drive Camp Hill, PA 17011 717/761-2806 Name, address and telephone number of all counsel: John E, Slike, Esquire, Saidis, Guido, shuff & Mao1and POBOX 7 J7 CAMP HILL, PA 17001-0737 Telephone number: 717-737-3405 Additional information may be obtained from the undersigned. Date: June 14, 1995 John E. Slike POBOX 737 CAMP HILL, PA 17001-0737 Phone: 717/737-3405 Counsel for personal representative SAIDIS, GUIDO, SHUFF 8< MASLAND 2109 Milke. SIm:\ Camp Hili. P" :i /; I NOTICE OF BENEFICIAL INTEREST IN ESTATE BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA: IN RE: Estate of Marcia H, Grim, deceased, No, 21-95-0440 TO: Mr, Robert R, Grim 3808 Oxbow Drive Camp Hill, PA 17011 Please t~ke notice of the death of the decedent and the grant of letters to the personal representative named below, You have a beneficial interest in the estate as follows: All articles of personal or household use, including automobiles and the insurance thereon, Name of decedent: Marcia H, Grim 3808 Oxbow Drive, Camp Hill, PA May 15, 1995 Hershey Medical Center Last known address: Date of death: Place of death: SAIDIS, GUIDO, SHUFF 8< MASLAND 2109 Markel Slreet Camp Hili. P" County of grant of original letters: Cumberland Decedent died testate and a copy of the will is attached, Name, address and telephone number of the personal representative appointed: Robert R. Grim 3808 Oxbow Drive Camp Hill, PA 17011 717/761-2806 Name, address and telephone number of all counsel: John E. Slike, Esquire, Saidis, Guido, Shuff & Masland POBOX 737 CAMP HILL, PA 17001-0737 Telephone number: 717-737-3405 Additional information may be obtained from the undersigned, Date: June 14, 1995 John E. Slike POBOX 737 CAMP HILL, PA 17001-0737 phone: 717/737-3405 Counsel for personal representative SAIDIS, GUIDO, snUFF 8< MASLAND 2109 Markel Slree' Camp Hili. P" FILE NUMBER FOR OATES OF DeATH AFTER 12/]1191 CHECK HERE IF'" SPOUSAL D E C E D E N T INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS COUNTYCOOE DECEDENT'S HAUE (LAST. FIRST, AND MIDDLE INITIAL) DECEDENT'SCOMPlETE "ODRESS GRIM MARCIA H. 3808 Oxbow DrIve SOCIAL SECURITYNUMOER DATE Of DEATH OA'E OF BIRTH Camp HIll, PA 17011 05/15/95 07/04/39 21-95-0440 REV. 1500 EX . (7.94) CAB H P L E PO C R C K 0 K P S CO"'~~~~~W\\'b'FP.wJ~'ll.I~'NI' H"'RRISR5~t.~\z8'060' Cumberland County (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST,FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUt.mER Grim Robert R. 209-28-8257 X 1. Original Return 2. Supplemental Return .. limited Estate ... Future Interest Compromise (for datos or death aher 12p12-82) [!] 6. Cecedent Died Teslale D 7. Decedent Maintained B Living Trust (Anach co 01 Will) (Attach a co 01 Trust) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: YEAR NUMBER AMOUNT RECEIVED ISEEINSTRUCTlONSI 05. _8. Remainder Return (for dalls of death prior to 12.13.82) Federal Estate Tax Return Required Total Number 01 Sal. Deposit Box8s COMPLETE MAILING ADDRESS Saldls, GuIdo, Shuff 2109 Market Strellt:J Co Carn HIll PA 176i1 & Mas1and .. C P o 0 NAME R N R D John E. Sllke Es . E E S N TEl.EPHONE NUMBER - T 717 737-3405 1. Real Estale (Schedule A) 1 2. Slocks and Bonds (Schedule S) (2) 3. Closely Held SlocklPartne,.hip Inlerest (Schedule C) (3) 4. Mortgages and Notes Receivable (Schedule D) (4) 5. Cash, Bank Oeposits & Miscellaneous Personal Property (Sch. E) (!S) 6. Jointly Owned Property (Schedule F) (6) 7. T,ansle" (Schedule G) (Schedule L) (7) 8. Total Gross Assets hotal Lines 1.7) 9. Funeral Expenses, Administrative Costs, Miscellaneous E'penses (Schedule H) 10. Debts. Mortgage Liabilities, Liens (Schedule Il 11. Tolal Deductions !total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus line 11) 13. Charitable and Governmental8eque5ls (Schedule J) 14. Net Value Sub ect to Tax (Line 12 minus Line 13) 15. Spousal Transfers (for dates 01 death after 6.30.94) See Instructions for Applicable Percentage on page 2. (Include values from Schedule K or Schedule M.) 16. A'1"Ount 01 Line 14 taxable at 6-1_ rate (Include values Irom Schedule K or Schedule M.) 17. Amount of LIne 14 taxable at 15-1_ rate (lncludo values from Schedule K or Schedule M.) 18. Principal tax dUB (Add tax from line 15, 16 and 17.) 19. Credits/Sp Poverty Prior Payments Oiscount 0.00 + + 984.32 20. It Line 19 is greater than line 18. enter the difference on line 20. This is the OVERPAYMENT. ~ 0 ICheck here II you are reque.tlng a refund of your overpayment.l 21. 11 Line 1815 greater than Line 19, enter the difference on Line 2t. This is the TAX DUE. A. Enter the Interest on the balance due on Line 21A. B. Enter the total at line 21 and 21A on line 218. This is the BALANCE DUE. Make Check pa able 10: R laler 01 Willa. A enl ~ ~ SE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. .. el pem I e.Q per ury. ec .,el.t live eum t. lelurn, nc ng IIccomplll1)' no sc u es. st.temenls,. 10 I e 10 my know ge II e . , slrue. correc,.nd complele. I declllre thllt.n ,elllesl.le has been reporled allrue ",.rkel value. DeclaratIon of prep',er olher th,n the persoml represenl,lIve Is based on .lIlnfofrl'llllon of which prep',er has.11)' knowledge. 346.024.00 ,.. R E C A P I T U L A T I o N .. (8) (9) 16,023.47 (10) 1,893.50 (11) (12) (13) (14) (15) 0.00 X = (16) 328 ,107 . 03.X .06 = T ~ (17) 0.00X.1S= C o M P U T A T o N (18) Interest (19) (20) (21) (21A) (21B) SIGNATURE OF PERSON RESPONSIBl.E FOR FILING RETURN Robert R. Grim 3808 Oxbow DrIve Camp -iiiir: "Pi." " -i 7ciii " " -. - -- - - -. - -- - ---. -" -"."" -- Saldls, Guido, Shuff & Mas1and 2109 Market Street camp-iiiir." "Pi.' -"i 7iiii .-- -"" - - - "---. -.. -" - - -- - .--- (\t,~-t R 9L:- SIGNAT I ~ 71 346 ,024.00 17,916.97 328,107.03 328,107.03 0.00 19,686.42 0.00 19,686.42 984.32 0.00 18,702.10 0.00 18,702.10 DATE ~/ /'1 S- DATE /. II b Form , .' Act '48 of 1994 provides for Ih8 reduction of the lax rales Imposed on lhe net value of transfers to or for the use oflhe spouse. The rales as prescribed by the stalule will be: 03% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96 02% (.02) will be applicable for estates of decodenls dying on or after 1/1/96 and before 1/1/97 01% (.01) will be applicable for estates of decodenls dying on or after 1/1/97 and before 1/1/98 oSpousaltransfers occurring on or after 1/1/98 will be exempt from Inheritance tax. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS. YES NO 1. Did deced.nt make a Iransl.r and: .. retain the us. or Income of the property transferred.. . . . . . . . , . . . . . . x b. ,etaln the right to designate who shall use the property transferred or its Income. . . . . . . . . . . . . . . . . . . . . . x Co ,etalnareverslonarylnter.st:or. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . .. . '" . ,.. . . x ~ d. receive the promise for life of either payments. benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . , . x 2. " death occurred on or before December 12. 1982. did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred ah.r December 12. 1982. did deCldent transfer property within one year of death without receiving adequate consideration? . . , . . . . . . . , . , . . . , . . , . . , , . . , , . . . , . . . , . . . , . . , . . . . . . . . , . . . , x 3. Old decedent own an 'in trust ror' bank account at his or her death? . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. eowrlghl (c) 199-4 form softw.r. only CPSystelM,lnc. Form t500 (Rev. 7.") " -., LAST WILL AND TESTAMENT OF MARCIA H. GRIM I, MARCIA H. GRIM of Hampden Township, Cumberland County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Robert R, Grim, if he survives me by sixty days, If he does not so survive me, I give all such property and insurance to such of my children as so survive me, to be divided among them as they may agree or, in the absence of agreement, as my executor may think app~opriate. AlDIS. GUIDO & MASLAND !I09 Market SUCCI Camp Hili, PA My Executor may make whatever arrangements my executor deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate, ~ Page 1 ! ~ I . , ! i ! " ' ..... SAID IS, GUIDO '" MASLAND 2109 Market SUCCI Camp Hili, PA I' _. -.... " II - Residue: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wher- ever situate unto my children, Suzanne Lazarcheff, Deanne Cleaves, and Robert R, Grim, Jr" the share of a deceased child to be paid to his or her issue per stirpes. III. Power of ADDointment: No provision of this will shall exercise any power of appointment I may have. IV. AdoDted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. V, Advancements: To the extent that there are assets in my residuary estate available for distribution to my children, any sums of money owed to me by my respective children shall be treated as an advancement of their respective shares of my estate, ADMINISTRATIVE PROVISIONS VI. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my It'Jf::Jk:I. ~ page 2 ->_._~- -...-.---" .' gross estate for tax purposes, whether or not it passes under this will, oha11 be paid out of the principal of my probate estate so that the burden thereof falls on my residuary estate. VII. Tax ODtions: I direct my executor to exercise any options available in determining and paying death taxes in my estate in such a way as rdasonably may be expected to achieve the greatest overall tax savings for my family. VIII. Minor Beneficiaries: If any income or principal of my estate is payable to a child who is under the age of 21, it shall be retained by my trustee in a separate trust for that beneficiary and thereafter: A. As much of the income and principal of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; B. Any income not so distributed shall be added to principal; and SAIDIS, GUIDO & MASLAND 2109 Market Street Camp Hili. P A c. When the minor attains twenty-one years of age the then-remaining principal shall be paid to him or her, If the beneficiary dies before that time, the then-remaining principal shall be paid to his or her estate, I#~ Page 3 Any funds to be applied under this article either shall be appliad directly by my trustee or shall be paid to a parent or guardian of the beneficiary or to any person or organization taking care of the beneficiary, and my trustee shall have no further responsibility for any funds so paid. The word "minor" shall mean a person who has not reached twenty-one year 0 of age, IX. Earlv Termination of Trusts: If my trustee determines that it is economically unfeasible to continue the trust, my trustee may, without further responsibility, terminate any trust for a minor benefi~iary under the preceding article, This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or to any person or organization taking care of him or her or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by deposit- ing it in an interest bearing account in the minor's name, payable to him or her at majority. SAlOIS, GUIDO & MASLAND 2109 Market Street Camp Hill. PA y.. Protective provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary, h1#1 Page 4 SAID IS, GUIDO & MASLAND 2109 Markel Strcet Camp Hili. PA I XI. Manaaement provisions: I authorize my executor and my truotee: A, To retain and to invest in all forms of real and personal property, without being confined to inveotments authorized by a statutory list, without being required to diver- sify and regardless of any principle of law limiting delegation of investment responsibility by executors or trustees; B, To compromioe claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; c. To sell at public or private sale, to exchange or to leaoe for any period of time, any real or personal proper- ty, and to give options for sales or leases; D. To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borroW from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F, To make loans to, and to buy property from, my husband's executor or administrator; G, To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and Page 5 1f-ik? " J. To distribute in cash or in kind, These authorities shall extend to all property at eny time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion, XII. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee. FIDUCIARIES XIII. Executors and Trustees: I appoint my husband, IDIS, GUIDO MASLAND )9 Markcl SUCCI :lImp Hill, PA Robert R, Grim, executor of my estate, and PNC Bank, N,A. as trustee under this will to serve as such without the necessity of posting bond in this or any jurisdiction, Should my said husband decline or be unable to serve as my executor, then I appoint my children, Suzanne Lazarcheff, Deanne Cleaves, and Robert R, Grim, Jr" as alternate executors of my estate. lrJIr'j Page 6 IN WITNESS WHEREOF, I this, the ti? d d. day of have hereunto set my hand and seal on Ij.Q..~ a,,-AA..-!........ _ , 1993. ~ ~-~ '#J? LlI t- .. ~__ 'Mar ia ,Grim (SEAL) In our presence the above-named testatrix signed this and declared it to be her will, and now at her request, in her presence, and in the presence of each other, we sign as witnesses: ~~ P i/M-.- ~ Name (i~ lI~i ;i~. Address I' f) , SAIDIS. GUIDO &. MASLAND 2109 Market Street Camp Hili. P^ C' I ( -I.Y) /\- 1> t\ Address Page 7 REV - 150] EX + (4-861 eO"~Nmnm4\,~MhYANIA ESTATE OF SCHEDULE B STOCKS AND BONDS FILE NUMBI!R 21-95,0440 MARCIA H. CRIM SSI! 209-28-921/, 05/15/95 olnl -ownocl w~h RI hI 01 SurvlyolShl mUll be dllcloaocl on Schoclule F.) DESCRIPTION VALUE AT D"TE OF DEATH 1 Janney, Montgomery Scott IRA account not taxable, owner 55 years old at death, payable to Robert R. Grim, husband; date ,of death value - $34,325.00 0,00 2 200 shares of common stock in R. T. Grim Company - per attached valuation 346,024,00 TOTAL ("Iso onlo, on lino 2. Reel hulalionl (If more space Is needed. Insert additional ,heets of same sl%e.) COPYrl9h1 (c) 1K4 form software onty CPSya'ams, Inc. . 346 024,00 Form 1500 Schadula SIRey. "-86) .' JMS ACCOUNT" 1861-668l-1 Jl4S CUST FBO ~IARCIA H. GRIM/IRA ACCOUNT VALUATION AS OF MAY 15, 1995 ---------------------------------------------------------------------------- QUANTITY 60 Shs, 74 Shs. 15 Shs. 50 Shs. 125 Shs. 100 Shs, 10 Shs, 100 Shs, 19 Shs. 10 Shs. 60 Shs. 5 Shs. DESCRIPTION American Power Conversion Ben&Jerrys Homemade C1 A Bristol Myers Squibb Co. Chrysler Corp. Clayton Homes Inc. Envirotest Systems Corp. Genentech Inc, Redeemble Hanson PLC ADR ICN Pharmaceuticals Page American Group SKI Ltd. U S Industries Inc. PRICE 5-15-95 VALUE 5-15-95 --------------------------------------------------------------------------- MUTUAL FUND HOLDINGS American Capital Enterprises Fund Cl B American Capital Equity Inc Fund "B" American Capital I~orld Global Gov I t "B" 16.9438 13.9391 66.00 42.625 16.4375 6.l875 47.2875 19.125 17.1374 2,3938 15.5563 13,125 $ 1,016.63 l,031.49 990.00 2,131.25 2,054.63 618,75 472.88 1,912.50 325.16 23.94 933.38 65.63 --------------------------------------------------------------------------- JANNEY MONTGOMERY SCOTT INC MONEY FUND VALUE 5-15-95 $ 2,284.97 7,843,54 5,174.25 $ 7,446.00 --------------------------------------------------------------------------- TOTAL.. ... .... . $ 34.325,00 R.M. NEWBURY'" CO. Ccnlll.d Public Accountant. R. T. GRIM COMPANY (AN S CORPORATION) FAIR MARKET VALUE OF A MINORITY COMMON STOCK INTEREST TABLE OF CONTENTS VALUATION REPORT EXHIBIT A - Formula approach value method: Value of minority common stock interest - May 15, 1995 NOTES TO EXHIBIT A R. M. NEWBURY & Co. Cnn1nUJ I'V}JUC ACCOlJ~\7ANT:S ROUERT M N~"'1l\JR\', CI'A JOlIN" IA'ON, CPA J EDIX'ARD 5110HT. CI'A 305 SClIm 32ND Sl1lEET CAMP Hll.I, PENNS'l1.VANIA 17011 (717) 76113H2 MEsmER Of AMFHIC\N INSTIn 11: OfCl'AS l'f:NN.\ INSTm on OFr:PAS Mr, Robert R. Grim 3808 Oxbow Drive Camp Hill, PA 17011 Dear Mr. Grim: This report has been prepared for the specific purpose of determining the fair market value of a minority interest in the common stock of R. T, Grim Company (an S corporation) held by Mrs. Marcia Grim as of the date of her death, May 15, 1995, for estate tax purposes, and is intended for no other purpose. The scope of the valuation engagement and valuation report was limited. We were engaged to perform a valuation of R, T. Grim Company (an S corporation), with the intent of ascertaining an approximate estimate of value. If R. M. Newbury & Co., CPAs were engaged to perform a more detailed analysis, matters may have come to our attention that could have a material impact on the estimated value contained in this report, Accordingly, our level of assurance on the estimated value is reduced. This report is not intended to serve as a basis for ~xpert testimony in a court of law or other government agency without further analysis and reSUlting documentation. We have valued Mrs. Grim's 20% minority interest in common stock of R, T. Grim Company (an S corporation), utilizing the formula approach value method based upon the weighted average of net income (loss) per tax returns for the past five years (1990 through 1994) to determine goodwill, if any, added to the net tangible assets of R. T. Grim Company (an S corporation), per the general ledger at May 22, 1995. The value obtained from the formula approach was discounted to reflect the 20% minority interest in common stock, Using the formula approach value method with a minority interest discount, we have valued Mrs. Marcia Grim's 20% interest in the common stock of R. T. Grim Company (an S corporation), at $346,024 as of May 15, 1995 (see exhibit A). We take no responsibility for updating this report for events and circumstances occurring after the date of valuation. June 23, 1995 Camp Hill, Pennsylvania qht,~ f C(J, R.M. NEWBURY'" CO. Ccnlfied Public AccounlanlJ R. T. GRIM COMPANY (AN S CORPORATION\ EXHIBIT A - FORMULA APPROACH VALUE METHOD VALUE OF MINORITY COMMON STOCK INTEREST MAY 15. 1995 Welllhted Averaoe Net Income: Welllhted Avemae Net Assets: Welghted ~ Net Income (Loss\ fl!gQr Net Income (Loss\ 12M! Net T8nCllble Assets fl!gQr 1994 (556,091) 5 WI. (2,780.455) 12131/94 2,228.818 5 WI. 11.144,090 1993 (593.739) 4Wl. (2,374,956) 12131/93 2.784,909 4Wl. 11,139.638 1992 1.006.466 3Wt. 3.019,398 12131/92 3,380,784 3Wt. 10.142.352 1991 1.354,445 2 WI. 2.708,890 12131/91 3.332.602 2Wt. 6.665.204 1990 578.100 1 WI. 578.100 12131/90 2.143,270 1 WI. 2.143.270 Tolal Welghted Net Income 1.150,977 Tolal Wolghted Net Assets 41,234,552 Divided By The Sum Of The FsctOlll .m Divided By The Sum Of The FsctOlll 15 Welghted Average Net Income Zll.m Wolghted Average Net Assets 2.748.970 ~"...f11 CalculaUon: Aver<., . W"!:;hted Net Income 76.732 Earnings 0:. "~et Assets: Welghted Avemge Net Assets Rate of Return on Nel Assets 2.748,970 X10% Eamlngs on Net Assets Excass (Dellell) Eamfngs CapllallzaUon Factor "GoodwIll" (If Less Than Zero. Show as Zero). Nel Tangible Assets@ Msy 22. 1995 Value Per Fonnula Approach MulUply by Minority Interest Tolal Value Of Minority Interest Before Discount Loss: Minority Interest Discount 20% Value Of Minority Interest (274.89n (198,165) X5 o 2.162.651 2,162.651 X20% 432.530 (86.506\ 346.024 See accompanying valuaUon I'llpOrt and notes to the exhIbll. -2- R.M. NEWBURY & CO. c.nificd Public Accounl.nlJ R. T, GRIM COMPANY (AN S CORPORATION) NOTES TO THE EXHIBIT MAY 15. 1995 1. VALUATION PURPOSE The specific purpose of this valuation is to determine the fair market value of a minority interest in the common stock of R. T. Grim Company (an S corporation), held by Mrs. Grim as of the date of her death, May 15, 1995. for estate tax purposes and is intended for no other purpose. 2. ORGANIZATION AND BUSINESS ACTIVITY R. T. Grim Company was incorporated under laws of the state of Pennsylvania on December 28, 1973. Effective January 1, 1989, the company elected to be taxed as a subchapter S corporation for both Federal and State income tax purposes. Under the subchapter S provisions, the company does not pay corporate income taxes on its taxable income. Instead, the shareholders are personally liable for income taxes on the company's taxable income. Prior to January 1, 1989, R. T. Grim Company operated as a regular subchapter C corporation and the company was liable for corporate income taxes on its taxable income. R. T. Grim Company remanUfactures automotive computer parts and equipment. Additionally, the company sells, services, and repairs consumer electronic equipment. The company conducts its business operations from facilities that are leased from the majority share- holder, The facilities are all located in Pennsylvania in Camp Hill, Mechanicsburg, Pittsburgh, and Wilkes-Barre. R. T. Grim Company (an S corporation), is a closely held corporation with 1,000 shares of common stock authorized, issued, and outstand- ing. At May 15, 1995, 800 shares of common stock were owned by Mr, Robert R. Grim and 200 shares of common stock were owned by Mrs. Marcia Grim, Also at May 15. 1995, Mr. Robert R. Grim was President of the company and Mrs. Marcia Grim was secretary and treasurer of the company. Prior to 1993, all of the issued and outstanding shares of common stock of R. T. Grim Company were owned 100% by Mr. Robert R. Grim. - 3 - R, T, GRIM COMPANY R.M. NEWBURY & CO. c<nilied Public Accoun"nl5 (AN S CORPORATION) NO~ES TO TilE EXHIBIT MAY 15, 1995 3. VALUATION APPROACH AND METHODOLOGY R. T. Grim Company has been valued utilizing the formula approach value method, whereby "goodwill" is calculated from the weighted average of past earnings less a factor related to a fair return on tangible assets, and then multiplied by a capitalization rate. Once "goodwill" (if any) is determined, the net tangible assets are added to complete the formula. The net income (loss) and net tangible assets used for the weighted average calculations were obtained from the income tax returns for the past five years, 1991 through 1994. The fair rate of return on net tangible assets was assumed to be 10% and the capitalization rate was assumed to be 20% (five times excess earnings). No "goodwill" for R. T. Grim Company was calculated because there were no excess earnings above our assumed reasonable rate of return of 10% on net tangible assets. There would be no excess earnings and, therefore, no "gOOdwill", even with an assumed reasonable rate of return of 3% on net tangible assets. The net tangible assets were obtained from the general ledger of R. T. Grim Company as of May 22, 1995. This was the close of an interim 1995 accounting period closest to the valuation date of May 15, 1995, The net tangible assets per the R. T, Grim Company general ledger at May 22, 1995 were $2,162,651. Mrs, Marcia Grim, at the time of her death, was a minority owner of 20% (200 shares of 1,000 issued and outstanding shares) of the common stock of R, T, Grim company, We applied a 20% discount in calCUlating the value of Mrs. Grim's minority interest. We determined the value of Mrs. Grim's minority interest at May 15, 1995 to be $346,024, which is equal to the formula approach value for the entire company of $2,162,651 multiplied by Mrs. Grim's 20% interest, less a 20% minority interest discount. We chose the formula approach value method, due to the lack of either recent sales of common stock to unrelated parties, or recent sales of comparable companies. The I.R.S. has allowed the formula approach in determining the fair market value of intangible assets of a business when there is no better basis available for making the determination. The formula approach value method incorporates an asset-based analysis and due to the lack of "gOOdwill" in this case the value of the entire company was determined to be the value of the net assets. The value of Mrs. Marcia Grim's minority interest was discounted by 20% to reflect less than a proportionate value due to a less than contrOlling ownership interest. - 4 - SCHEDULE H FUNERAL EXPENSES, ADMINISmATIVE COSTS AND MISCELLANEOUS EXPENSES REV. 1511 EX t (7.81) cO"~"\l\l~4\,~,WhY'"" ESTATE OF PI_. Prtnl or . FILE NUMBER 21-95-0440 MARCIA H. CRIM SS 209-28-9214 ITEM NUMBER A. Fune,al Exp.n,", B. C. 05 15 95 DESCRIPTION AMOUNT 1 2 3 4 Myers-Harnor Funorol Homo Funoral luncheon Rolling Greon Comotery Rolling Greon Cometery 1,473,00 102.26 400.00 1,200.00 burial of ashos grave marker 1. Admlnla1rollv. Coo:': Personal Representative Commissklns Social Securily Number 01 Personal Repr.sentative: Year Convnisslons paid 0.00 z. Saldls, Guido, Shuff & Masland 5,000,00 Attorney Fe.s 3. Femlly Exemption Claimant Robert R. Gr 1m Addr.ss 0' Claimant at decedent's death Str..' Address 3808 Oxbow Road Cily Camp Hill 3,500.00 R.latlonshlp Husband Stat. ~ Zip Cod. 17011 4. Reglstor of Wills 343.00 Probate Ft.s 1 2 3 4 5 MllclUaneoul Exp.n.,.t Cumber lend Law Journal legal ads Patriot-News Co. - 10g01 ads Register of Wills - will copy Register of Wills - filing fees Estlmeted sppralsal fees for jointly owned property for federal estate tax return - 6 parcels of real estate $400/each R, W. Newbury, CPA - accounting services for evaluation Register of Wills - estimated account filing fees 2,400.00 1,275.00 200.00 40.00 62.71 2.50 25.00 6 7 8 S 16 023.47 TOTAL (Also .nter on line 9. RKa itulation) (II more ep.c.le needed. In..rt IddKlonl1 ehM:' oI..m. IIz..) Coprorlghl Ie) '"4 form MJflwa,. o~ CPSystems, Inc. Form 1SOOSchedu&e H(R.." 7-88) . REV. 1ltZ EX t (I.Il) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Pi.... Prlnl 01 . FILE NUMBER 21-95-0440 CO"~N\l\~I't~~~"~r~'NI' ESTATli OF MARCIA H, GRIM ssg 209-28.9214 05/15/95 ITEM NUMBER AMOUNT DESCRIPTION 1 2 3 4 5 Kelly Assisted Living - medical care Milton Hershey Medical Center - medical expenses University Physicians - medical expenses Air fare from Boise, Ideho for son for funeral Estimsted amount due for unrelmbursed medIcal expenses 80.50 246,00 280.00 737,00 550,00 TOTAL (Also 8nlor on IIn. 10. R.ca ~ulalion) (If more splclls n..ded, Insert 8ddiUonal ,tw,ts 01 same slz..) CopvflQht (e) 1194 form sattw.'. onty CPSyst.ms,lnc, . 1 893.50 FOIm 1&OOSchMtule I (Rav. 1.')) REV. 151J EX + (2.17) cO"'I1.'ml~~g,NhY'NI' ESTATE OF SCHEDULE J BENEFICIARIES SS 05 15 95 FILE NUMBER 21-95-04/.0 MARCIA H. CRIM ITEM NUMSER 209-28-9211. NAME AND ADDRESS OF OENEFICIARY RELATIONSHIP "MOUNT OR SHARE OF ESTATE A. Taxable aequests: 1 Robert R. Crim, Jr. 1601 North 8th Street Boise, Idaho 83702 1/3 of residue Son 2 Desnne Cleaves Currier Road, HC65 Kil1ington, VT 05751 1/3 of residue Daughter 3 Suzanne Lazarcheff 773 Lewisberry Road Lewisberry, PA 17339 1/3 of residue Daughter ITEM NUMSER NAME AND ADDRESS OF SENEFICIARY AA40UNTOR SHARE OF ESTATE a. Charitable and Governmental aequests: TOTAL CHARIT"SLE AND GOVERNMENTAL SEOUESTS (Also onler on lino 13. Roca ~ulalion) (II more space is needed, Insert additional sheets of same size.) Copyright (c) 1"4 form IOflw.,. onty CPSy.leml.lnc. s 0.00 Form 1500 SChedule J (Rev. 2-87) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND } 51: ROBER7' R, GRIN .ccordlng to I.w, dopo... .nd '.Y' th.t ho is executor 01 Iho Est.lo 01 M1\RCI1\ II. GRIM I.to of ___,,~~p_~eE.._'!'.l?~_n_s,I)~___ , Cumborl.nd Counly, 1'.., d.c....d .nd Ih.I Iho withIn Is .n Inv.nlory m.do by him ._ , Iho ..Id executor 01 Iho ontlro .st.lo of sold docedonl, con.lstlng 01 .1~Ih. p.rson.1 pro,,"rty end r..1 ostelo, oxcopt roel ostel. ouhld. the Commonw..llh 01 P.nnlylv.nle, .nd Ih.I Ih. flgur.. oppo.lt. oech It.m 01 Iho Inv.nlory r.pr..onl 11'1 1.lr v.lu. .. 01 Iho d.lo 01 d.c.donl'l d..lh. . b.lng duly sworn Sworn to .nd lub.cribod b.lor. m., Q,i~ R SL.:- Execulor . Admlnlstr.tor /' 1\ugust II 1995 ~'-d-?J}L..Ji C0, 'l;La<J-(;~:--'- NOTARIAL SEAL . THELMA S. McCAUSLIN, NolafY Public Camp Hill, Cumberland Counly MYC~~~~?2!.C~_~~~996 D..lh 3808 Oxbow Drive Camp Hill, P1\ Add,... l7011 0.10 01 May 1995 DIY Month Vu, INSTRUCTIONS I. An inv.nlory mu.t b. fII.d wllhln Ihr.. monlhl elter .ppolnlm.nt 01 person. I ropr..onl.tlv.. 2. A .uppl.m.nl Inv.nlory mu.I b. fII.d within Ihlrty d.y. 01 dllcov.ry 01 .ddltlon.1 ......, 3. Addltlon.1 .h.... m.y b. .tt.ch.d .. 10 porson.lly or ro.lly 4. S.. Artlcl. IV, Flducl.ri.1 Act 011949. P< H p:: . Ul CIl !iE .,; Ul ~ .. ~ w 0 ~ ~ ffi I- ~ E-t .. . ~ u ... H u ~ 0 0 V1 l>: Z u .. :.: >- w w ~ ~ C "'H i!: '" ~...:l .. I- ... ...J U. C .,; E Z ...J ;:S 0 . ~ ... Ul 0 u. p:: ::: w 0 -< :i > '" . -< Z .0: p:: ~ Z 0 c C H " 0 V1 Z ~ 0 Z '" U Z w -< .... p:: ... ~ -0 0 c ..., .. - "i: 0 u ..D -0 .... u E - .. 0 .. " ii: 0 ...J U lD L./ IP- / /./ .' i ~) .' ,..:::JJ _ (~~ R!V-1547 !X AFP (12-941* Cotl'Of<<ALTH Of' PENNSYLVANIA D(PAATlENT OF REVENUE IURfAU Of' INDIVIDUAL TAXES DEPT. ZlD'Ol HARRISIURG. Pi 17ill-O'Dl ACN 101 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR OISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 12-11-95 ! 0 FIL! NO. DATE OF DUTH 05-15-95 COUNTY CUMBERLAND NOTE I TD INSURE PIIDPER CREDIT TO YOUR ACCOUNT, SUIlIIIT THE UPPER PORTION OF THIS FOIlll WITH YOUR TAlC PAYMENT TD THE REGISTER OF WILLS. NAME CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: JOHN E SLIKE ESQ SAIDIS ETAL 2109 MARKET ST CAMP HILL PA 17011 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 _t R_ltted CUT ALONG THIS LIN! ~ RETAIN LOWER PORTION FOR YOUR R!CORDS .. iii'i=i54j-ix-iii:p-n'2=Ii';f-iloTici--oFnftiiiiiiifAiicE-TAx-APjiiiAisEHiiij-,--iii.LOiiAiicE-iiJi----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSH!NT OF TAX !STATE OF GRIM MARCIA H FILE NO. 21 95-0440 ACN 101 DATE 12-11-95 TAlC RETUIlH WASI I X I ACCEPTED AS FILED I I CIlAHDED qES!RVATION CONC!RNING FUTURE INT!REST - SEE R!VERS! APPRAISED VALUE OF R!TURN BAS!D ONI ORIGINAL RETURN 1, R_l E.t.t. ISchodU2. Al n I 2, S'tock. _ Bond. IScMWl. BI 121 S. Clo..2y Hold stock/P.rt...rohlp Int...at 1_1. CI 151 4. Ilort_ontot.. R_lvobl. ISchodUl. DI 141 5. c.~ _.It./Mho. P.r."",,2 P..-rty ISchodUl. EI ISI i, JointlY OWned p..-rtll 1_2. FI IiI 7. Tr8nafar. (Schedule g) (7) a. Total A...t. .00 346.024.00 .00 .00 .00 .00 .00 lal 346,024.00 APPROVED D!DUCTIONS AND !XEHPTIONSI 16,023.47 ,. Fuw...l EXJ*1.../A-. Co.t.'Hlaa. E)(pW'l". (Schedule H) .,) 20. Dobto/Ilort_ LI...IUU../LI..... IScMW2. II nOI 1.893.50 U, Tot.l DeduoUon. IUI 22. Not V.lue of TOM R.tum 1221 15. Charlt...l./DoV........t.l _.to I_I. JI 1151 14. Not V.lue of Eat.t. SUbjoet to TalC n41 NOT!I If an a....B.ent Na. i..ued preViDUaly, 11na. 14. 15 and/Dr 16, 17 and 18 will refle~ figure. that includa tha total of ALL returna aeaaae.d tD date. ASS!SSH!NT OF TAXI 15. -..t of LIllO 14 .t Spou..2 r.t. 1151 16. ~t of LIne 1~ tax.bla .t Llne81/Cl... A ..at. (16) 27. ~t of LIllO 24 talC..,l. .t eou.t...UCl... . r.t. 1171 18. Principal Tax Due TAX CREDITS I PAYMENT DATE 08-14-95 17.91~ 97 328,107.03 .00 328,107.03 .00 X .00. 328,107.03 X .06. .00 K,I5. nal .00 19.686.42 .00 19,686.42 RECEIPT tlJltBER AA048106 DISCllUNT I +I INTEREST I-I 984.32 18,702.10 AI1llUllT PAID TOTAL TAX CR!DIT BALANC! OF TAX DU! INTEREST TOTAL DU! 19.686.42 .00 .00 .00 . IF PAID AFTER DAT~ IKO,CATED, SEE REVERSE FOR CALCULATION DF ADDITIONAL INTEREST. I IF TDTAL DUE IS LESS THAN '1, NO PAYMENT IS REQUIRED. IF TorAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE OUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR IHSTRUCT2ONS.1 ( . RDtAYATlDth bbt.. of decedent, cbS,. on or bllforl o.c..ber 12, 1911' -.. If MY futu..e Int.,...t In the ..bt, h t,..,.,.,.,.. In po.....lan or ....Jov.w.t to Cl... I (colbt.,..U e.n.f1ol.r... 0' tt. decedent 1ft.,. U. uplr.Uon of My...... f.r 11,. or 'or y..rs, the t': _lth her_ ~"'..h r...,.".. the right to ..,..1.. end ...... Irwt"." lr-;.rltMca r.... .t the l_tul el... . (coU.t,,..u ,..t. on .,y aIOh future Int.,..... -" MOlIeta To fulfill the ,.....1........ of SeaUon 2140 of the 1rt."JtMc:. Met bbt, Ta lot, Act ZZ 0' ."1. 72 P.I. . s.otlan 2140. PAYlEJlTI D.bch the tOIl portion of thh Notiea ... __it with your ~t to the A....h,. of "U.. printed on U. revw.. d.... --.... cMctc or IIOnQ ordll,. ~nbl. tal REGISTER OF MILLS, AGEXT All ~h received "'11 fI,.,t be ...11. to -w Int.,...t .....ich MY bII ... Mlth MY r_I....,. ...l1ed to thIi tax. RUUCD Cath , ,..f\nt of . 1M c,.lIdlt, whIch .... not ,....,...... on u. ra .Itum, -.y be ......1.. by COIIPl.U,.. ., """U.U., for RI"-I of Pem~lwnJ. 1,.,.,.1..... ... Elbt, rib. (REV-iSU,). Appl1Atlonl Ir. .....U..l. .t U. Dllt_ of the A..hl'" of NUh, MY of U. D R~ ahtrlat DIlle.., Dr by AIUng tn. __1.1 2.-hou,. ."....,.1"'11 ..rvl~ ,..,.,.. far fa.... orde,.lngl In PennIYIVWlI. 1.IU-36Z-raSD, aut.let. PennIYIVWlI. ... wlthin 1~1 "-,.rl~r, .~ (711) 717-1094, TUD' (717) 772-2252 (~,.Ing I.,.lred Only). OBJIECTIDlaI An}t p.,.ty In Int.r..t not ..thfl. ..Ith the IIPP...I~t, .11~. or dl..U-. of dIcM:IUon., or .........t of tax (InclUdIng dlac~t or Intere.U .. ...., an thl. NoUe. ....t DbJlClt ..Ithln diety (61) dII,.. of receipt of thb Nottee brl ...IN ISTRATlY! CORAfCTlDNSI --..,.Itt." prat..t to ttM PA Depe,.t..1t of R~, INrd Of ""'11, Dept. tlU21, "-rrllb"r" PA 17121.1121, OR --.INUon to hwe the _tte,. det....I"... ftt Mldlt of the ~t of the perlOM. ,.ep,..gnt.Uve, OR ........ to the O~.' Cou,.t. FIOt\MI .rror. dhcaverld on thl. ...........t Ihould be IIddr..." In writing tal PA a.p."t....t of Revar-., Bur.., of IncUvJduII. T...., .TTH, Po.t ........"t RevJ... ~Jt, Dept. l1U6U, ".rrllb"rll, PA 1712'-0601 Phone (717) 7'7-65DS. SM...... 3 of the bao6clet "InstrucUon. for ItWlerUence Ta R.turn fa,. I R..ldent o.o.o.nt" (REV-ISll) for." IJqll_Uan of "'lnlltnUveh carrNbal. .rror.. D I SCOIMT I If IMW tu: due J. p.ld within thr_ U) QI....r eonth. Ift.r the deeedent'. deeth, . five percent (52:) dllOCU'\t of the tu: p.id .. .UOlIIlId. Int.,...t II chIrged "'Imlne ..Ith fI,..t dew of et.1I~, a,. nine Ct) eonth. .. OM n) der froe the det. of deeth, to the det. of ~t. Tax.. which ~ dellnqu."t before "...~ I, 1912 beer Int.r.st .t the r.t. of ... (6,%) percent per ....... C8lcul.ted It . dIIlh ,..t. of .aaol"". All tax.. which a.c- del1"",,*,t on .. lit.,. ........~ 1, 1"' ..U1 bee,. Inti"." .t I Mlt. which ..111 wrw froe eIIl__,. v-r to QI....,. r_r ..Ith thet nt. ennauncecI by U. P' o.pert..tt of R~. The ..1Ic.b1. Inte,...t ...t.. fa,. 1"2: th~ I'" .rll IHTDESTI !!!! Inte,...t R.t. IIIIllv Int.,...t F8Cltar !!!! Int.....t bt. DIIlh Intl,...t F_tar lH_ ZOX .OIOwa 191. 'X .Gaor.7 I'" 1.. .aU4S1 Itu.I"1 llX .000301 I'" 11% . Gaun 1"_ .. .GaU47 1915 UX .OOU56 I"S-l"" n .oaOI92 1_ m .01017. I'" 'X . GaOl.7 --Int.,...t Ie eIIlcul.ted .. fallOl11.1 IHTERElT . BALANCE OF TAX UNPAID X HUKBER OF DAYB DELINQUENT X DAILY IHTERElT FACTOR . --Any NotlQl hlUed .ftsr the tax bMoee. drI11.,.,."t ..Ul r.lIlC1t M Int.r..t ulcul.Uan to fUt.... US) dey. ~vond the .t. of the ...........t. If lI.,...t I. ... .ft.r tM Intlr..t c~t.Uon eMit. .,.., an the HaUQ, IIddIUOMl Inten.t MI.t be celcul.ted. ,. , PURPOSE OF HOTlCE. {' ,. To fulfill the nqulr..."h of Sactlon 21"5 lb. of the Jnhnltanc. and Eatet. r.. Act, 4;. ~~ 0' 1~. (72 P.S. Section 2145). :'0 ~-.' C; thh NoUc. Md .lIMlt with )'OU~ pay...,t to the Regls'er of Wll~ ;::lntH Chl the ~~ ~ tr r' -, $ ~ n I 0'1 ;JJ :ncn ,U (l ~~ ~ ~.. e f" ,\,\ " ~~ -, ~- ~t-., ii>o - PAYHEHTa O_tach the top portion of r.v.r.. ald.. .... "lIh check or eonay ordu payabl_ tal REGISTER OF MILLS I AGENT. All pay-.ntl t.c.lv~ .hall be .pplled Ilrat to any Int.r..t Which ..y be due with any r...lnd.r applied to the t... REFUND (CA) I .. r.fund of . t..cradlt ..y be raqu..ted by cD~I.tlnD an "ApplIcation far R.fund of Pann,vlvanl. l~r1tMC. end bt.t. r.." (REV-lSUI. Applications .t. Bv.lIabh at the Qfflce of the Rallhhr of W11l1, any of the 23 Ravenu8 DI.trlct Of 'I c.. or 'roe the O.p.rt..nt'. 24-hour .n....rlng .stvlc. nuabar. for fora. ardarlngl In P~.ylv~l. 1-800-562-2050, out.ld. P~.ylvanll and within locel Herrl.burg .r.. (717) 787-8094, TOOl (717) 772-2252 (H.lrlng l~.lr'd Only). OBJECTIONSI Any p.rty In Int.r..t not .etl.fled wIth the ........nt of tIN .. .hown on thl. not Ie. ..y obJact wIthin .ixtv nO) d.ys of rac.lpt of this Notlc. bYI --wrltt.n prot..t to the PA D.p.rt..nt of R.v"",.. BaIrd of App..ls. Dept. 281OZI. Hlrrlsburg, PA 17IZ8-UZl, OR --.l.ctlng to have thl .att.,. deteralned at audit Qf the per.onal rapr...ntatlv., OR --.ppe.1 to thl Orphan.' Court. ADMIN- UTRATlVE CORRECTIONS I Factual .rror. dl.cov.r.d on thl. .......ent .hould b. addr....d In writIng tal PA nlpartlant of R.venul. Bursau of IndIvIdual T..... ATTNI po.t A.......nt R.vl.w Unit, nept. Z806DI. Harrl.burg, PA 17IZ8-0601, Phon. (7171 787-6505. Sa. pIga 5 of tha boo~lat "In.tructlon. for Inharltanc. T.. R.turn for I RI.ldant D.cadant" CREV-ISOI) for an I.planatlon of adalnl.tratlvely carr.ctable .rrar.. INtEREST I Far dat.. of d'lth on or aft.r 10-S-'I, Pann.ylvanla E.tate Ta. b..ad on the F.daral E.t.t. raN raturn baeDla. dallnquent at the e.plratlon af nln. CD,) sonth. frol thl datI of d..th. For d.t.. of d.ath prior to 10-5-'1, Penn.ylvanla E.tet. TI. bl.ad on the Fadar.l E.tlt. rl. r.turn b.co.e. delinquent at the ..plrltlon of elghtaen C181 .onth. fro. the data of daath. Tax.. which bee... dallnquent b.fore Januarv 1, 1'82 baar Intlra.t et tha rat. of .1. 16~) parc.nt plr ennua calculeted .t . dlllV rata of .000164. All ta.I' Which bacI.. dallnquant on or Ift.r January 1. 1,8z will baar Int.r..t .t a rat. which will varv fral cal.ndar y.ar to cal.ndar yaar with that rlt. announcad by the PA napart"nt of R.venua. Th. appllcabl. Int.ra.t rata. for 1'82 thrnugh 1'96 .ral Vaar Intarast Rat, nal)y Intar..t Factor V.ar Int.ra.t Rata Dally Intar..t Factor 1982 ,,~ .000548 1987 .~ .000241 1'85 16~ .000411 1985-1991 UlC .000501 1'1" UlC .00OSOI 199Z .. .000247 1'15 13' .OOOSS6 1995-19'4 ,. .000192 "" 10~ .000274 1995-1'" .. .00020 --Int.r..t h calcul.t.d .. follow'l INTEREST a BALANCE OF TAX UNPAID X NUNBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Not lea I..u.d aft.,. the tax baeo... d.llnqulnt will rafl.ct an Int.r.., calculltlon to flft'an CIS) day. b.yond the data of tha a......ent. If p.y.ent I. .ada aft.,. tha lnt.ra.t coaput.tlon data .hown on tha Hotlcl, additional Intara.t lU.t b. calculat.d. REV-483 EX AFP 112-9_1 COMMONWEAltH OF PENNSYLVAHIA DEPAAfHEHf OF REVENUE BUREAU r: IHDIVIDUAl lAMES Of PT. Z806DI ,....RRIS.URO, PA 17ln-06U / :'j ...;,\ (, ACN 201 " NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE 05-06-96 ESTATE OF GRIM MARCIA H FILE NO.21 95-0440 DATE OF DEATH 05-15-95 COUNTY CUMBERLAND NOTE. TO INSURE PROPER CREDIT TD YOUR ACCOUNT. SUBNIT THE UPPER PORTION OF THIS FORN WITH YOUR TAM PAYNENT TO THE REGISTER OF WILLS. NAME CHECM PAYABLE TO "REGISTER OF WILLS, AGENT". REHIT PAYMENT TOI JDHN E SLIKE ESQ SAIDIS ETAL 2109 MARKET ST CAMP HILL PA 17011 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 Allount R...Ut.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... Rifv=483--EX--AFP--iiz:-9sj-----.-.-NiiffcE--OF--nETE-RHiiiATib-N-AN-n-AsiiEss-HENir---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF GRIM MARCIA H FILE NO.21 95-0440 ACN 201 DATE 05-06-96 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pannsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 18.702,10 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assassed 5. Pennsylvania Estate Tax Due TAX CREDITS I PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST (-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE ,DO INTEREST .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE. SEE REVERSE SIDE IIF TOTAL DUE IS LESS THAN II, NG PAYNE NT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ. YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FGR" FOR INSTRUCTIONS.' r ~o - !!! ~ "',' f.l I~. " ~ I Ol :om' I.? ('1 '. ~:? "~ 17 " ., PURPOSE OF NOTlCEI , , To fulfill thl requlr..ants of Sactlon tillS Cbl of thl Inharltance end Esht. 1811 Act, ~ct,t2 of l~. (72 P.I. Section 2145), :'O~_J .w. )>~ <;.;> Willi prlnt.~ Ih. .- =.-~ '> ' U;o _h PAytlfHTI thl, Hatlcl and lubelt with your ply.ent to thl Raglstar of Detlch thl top portion of r.v.r.. .Ida. .. H..... chick or IDnIIY order payable tOI REGISTER OF MILLS, AGENT. All p.y.~t. racalvld ,hall ba applied flr.t to any Intar..t which ..y ba dUI with any r...lndar appll.d to thl tlM. REFUHD (CRII .. r.'und of . taw credit ..., ba raqu..tad by CQl!PlaUnD an "Application for P.fund of PIMI"lvanla InherltlnCa and E.t~t. rill" CREV-ISIS). Applleatlnns ar. IVIllabl. nt thl Df,lcI of thl RIgI.tar of Willi, any 0' the ZS Revenue DI.trlct Df,lc.. or 'roe thl Dlpart..nt'. Z~-hour an.w.rlng .ervlca ~er. for for.. ordering. In penn.vlvanla 1-aDD-S62-ZDSO, out. Ida penn.vlvanll and within 10cIl Harrl.burg araa (717) 787-aO'~, TOO' (717) 772-2252 eHelrlng lap.lr.d Onlv). OIJECTIOHS. Anv party In Intar..t not ..tl.fl.d with the ........nt of t.. a. .hown on thl. not Ie. .ay obJ.ct within ,Iwty C6D) day. of r.c.lpt of thl. Hotlc. by. --wrlttan prot..t to the PA D.p.rtlant of A.v.nu., laird of App.al., Dapt, zalD21. ll.rrllbUrg. PA 17128-1021, OR --alaotlng to have the .attar datarllnad at .udlt of the p.r.onal rapr...ntetlv.. OR -.appa.1 to the Orphan.' Court, ADHIN- ISTAAflvt: CORAECflOHSI ractual arror. dl.covered on thl. .......ant .hould ba .ddr....d In writing tal PA O.part.ant of Rav.nu., lur.au of IndividUal Ta.... ATTHI Po.t A.......nt Aavlaw Unit, Oapt. Z80601, HarrisbUrg, PA 1712a.0601, Phone (717) 181-6S0S. Sa. paga ] of the bookl.t "Instruction. for Inharltanc. Ta. Raturn for a A..ld.nt Olc.dant" CREV-ISOI) far .n ..planatlon af adalnl.tretlvaly carr.ctebla .rror., INTEREST I For dat.. of d.ath an or aftar 10-]-91, P.nnlylvenl_ Elt_te Ta. b.sad an the fadaral Eltata Ta. r.turn baco... dellnqu.nt at the ..plratlon of nln. 109) lonth' froa tha data of death, For det.. of d.eth prior to 10-]-91, P.nnsylvanla E.tat. ra. bal.d on th. Fedaral Eltate Ta. raturn beco... dallnquent at the e.plratlon of .Ightean (18) lonth. frol tha det, of death, ,.... which bac... d.llnquant bafor. January I, 198Z baar Int.r..t at tha rat. of .1. 16~) p.rc.nt p.r annul c.lculatad at . dally rat. of .000164. All t.... which b.ca.. d.llnquant on or .ftar January I, 1'8Z will baar Intara.t at . rata which wIll vary fro. calandar y.ar to callndar y.ar with that rata announc.d by the PA Oapartaant of Aavanua. Th. applicable Intar..t r.ta. for 1982 through 1996 aral Vaar Intara.t Rat. Oallw Intara.t Factor Vaer Intar..t Aata Oath Intar..t ractor 1987 OX ,OODZU 1988-1991 ll~ .000501 1992 .. ,Oao2~7 1995-1994 ,. ,000192 1995-1996 .. .0002U 1982 1981 1984 1985 1986 ulntar..t ... 16:( \IX In 10' I. calculatad .. ,000548 ,00041a ,000301 .000556 . oaoZ1~ folloWII INTEREST . DALANCE OF TAX UNPAID X NUNDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notlca Inu.d aftar the tax baco... dallnqu.nt wUI raffact an Intarllt calculation to flft.an flS) daw. bayond the data of the .......ant. If pay.ant I. .ada .ft.r the Intar..t coeputatlon data .hawn on tha Notlca, eddltlonal Intar..t au.t b. c.lculat.d. , 15- 3,f.~t BUREAU OF INDIVIDUAL TAXES INHERITANCE TAM DIVISION DEPT. ZID". HARRIlIURO, PA 17121-0611 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ~ *' II'.'UII"" tll..,. JOHN E SLIKE ESQ SAlOIS ETAL 2109 MARKET ST CAMP HILL PA 17011 05-19-97 GRIM 05-15-95 21 95-0440 CUMBERLAND 202 A.aunt R_ltt.d MARCIA H MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE. PA 17013 NOTE I To Insure proper cradlt to your account, sub.it the upper portion of thl. fore with your tax pay.ent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ... Rifv:73ii-Ex--AFP--{03~-97j-----.-.-Niificif-oF--DETifRHIiiATIo-H-AiiD-As-sEss-HENir---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF GRIM H FILE NO.21 95-0440 ACN 202 DATE 05-19-97 MARCIA ESTATE TAX DETERMINATION 1. Credit FDr State Death Taxes as Verified 2. Pennsylvania Inheritanca Tax Assessad (Excluding DiscDunt and/Dr Intarest) 18.702.10 3. Inheritance Tax Assessad by Other States Dr TerritDries Df the United StatDs (Excluding DiscDunt and/Dr Interest) .00 4. TDtal Inheritance Tax Assessed 18.702.10 .00 5. Pennsylvania Estata Tex Dua 6. AmDunt Df Pennsylvanie Estate Tax PraviDusly Assessed Based Dn Federal Estate Tax Raturn 7. AdditiDnal Pennsylvania Estate Tex Due TAX CREDITS I PAYMENT DATE DISCOUNT (+) INTEREST/PEN PAID (-) RECEIPT NUMBER AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 _IF PAID AFTER THIS DATE. SEE REVERSE SIDE elF TOTAL DUE IS LESS THAN .1. NO PAYNENT IS REQUIRED FDR CALCULATIDN OF ADDITIDNAL INTEREST. IF TDTAL DUE IS REFLECTED AS A "CREDIT" eCRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I .00 .00 .00 (')0 C0" :::J ' ~ --,?J ~'.' '. -. .' ~ 'n -u ,." P\IIPClU II' NOTlCEI b " 1;;5. (12 P.S.~;" 'D To fulfill the requlr.-.nt. of $eotlon 2145 (bJ of the l~rlt~. ~ Elt.t. 'ax Aat, ~l~ll of SHtlon 9145), PAYHEHTI Del'" tIMI top portion of thh Notlel Md MIbIIlt ..lth your Plw.ent to the A.ahU,. of WUh printed on tJMi ,.Iv.r.. .Ide. ... ..... check Dr MlMY order pav_11 tal REGISTER OF HILLS, AOEHT. REFUND (eAh .. r.fuNI of I hlC credit MV .. r.qu..hd bv CO..-.IUnv .." "Application for R.'W1d of P.""nlvenl. Inhel"'lt.nc41 Met Eat.t_ TI." (REV-nUl. Appllutlonl In .vlllabl. at the OfficI of the R...htl,. of Mllh, env of the ZS Aevenue DI.trlct offtc.. or frol ~ o.p.rt..nt'l 14-hour ..".~rlng ..rvlcl nu-bar. for for.. ordering I In P~.vlv.nl. l-100-'6Z-2050, outside Penn,.lven). Bnd within locII Hartl.burg .r.. (717) 7.7-1094, TDUI (717) 71Z-Zt5Z (HearIng 1~.lred only). OIJE:CTlDHSI Any p.rty In Inbr..t not ..thfled with tM ........"t 0' tlM I. .twM\ on thl. notlu "1 obJHt within slMty (60) ~ve of receipt of thle Hatlc. bVl u",..IUan pro tilt to th8 PA D..rt....t of A.v....., Bo8rd 0' A....h, DIlpt. 281021, H.rrhburg, PA 1712....1021, OR ......Iutlng to hn. thtl ..ttar d.taralMd at aueUt of ttw ,..r.onal npr.nntaUva, OR ......~l to the Or~" Court ADMIN- ISTRATIVE CORRECTIONSl Futu.l .rrora dl.cov.rad on thl. ..........t .hould be addre..ed In writing tOI PA Dlplrt.~t of A.venue, Bur.eu of Individual T.x.., ATTNI po.t A.....eent R.ylew unit, Dept. 210601, H.rrl.burg, PA 1712.-0601, Phone (717) 717-6505. S.. p.g. 5 of the bookl.t ~In.tructlone for Inh.rltance T.M Rlturn for I R..ldent Decadent" (REV-1501) for an ..planltlon of adalnl.tr.tlvIIV corrutable .rror.. PENALTY I TM 15;( taM ..na.ty non-plrtlolPltlon penllty I. ~tld on the tot. I of the t.x and Int.r..t ......ed, and not p.ld before Jll'lUllrY 11, 1996, ttMi flnt dlY aft.r ttw wld of the ta. ...,..ty Plrlod. Thll non-partlolp.tlon panel ty .. lIPPI.labl. In thl .... .enner and In the ttMI .... tI.. per lad II vou would app.II the t.x and Int.rllt thet has bean .......d a. Indlclted on thl. not Ie.. INTEREST I additional Pann,Ylv.nla E.tlt. T.x .......d a. a r..ult of a chana' on the F.d.r.1 E.t.t. Ta. olo.lng I.tt... bee.., delinquent .t the .Ilplratlon of OM (1) .onth frOll ttMI data the flnel notlcI of the Inc...... In Fadaral E.tat. fa. I. ..ec.lved. Tax.. .....Ith bee.. allnquant blfor. January I, 19112 bear Int.rllt at the rat. of ,Ix (6X) pe..c."t pe.. ...... cllculatad .t . d.lly r.t. of .000164. All t.... which bee... delinquent on or .ft... Jll'lUllrv 1, l'.Z will ~r lnt.r..t at . ratl which will vary fr~ c.lwld.r v.ar to c.llndl.. v.a.. with that rlt. announced by the PA Dap...t.ant of Rlvanua. The appllcabl' Intlra.t r.tll fa" I,az through 1997 er'l ~ Int.rllt Rlt. D.11v Int.rllt Factor !!!!' Int.r..t Rat. D.lly Int.r..t Feotor 1982 2DX .000541 19A7 .X .OODZ47 19U 16X .00004D 1'18-1"1 IlX .00OSGl I... I\X .00OSD1 .... 'X .000247 I'll In .000556 1995"'1994 7X .000192 I'" I'X .000274 1995-1997 'X .000247 ulnt.r..t I. c.lculated .. follow" IItTERElIT . BALANCE OF TAX UNPAID X HVllIlER OF DAYS DELIHQUEItT X DAILY IIITEREST FACTOR --Anw Hotlc. l..uad .ft.r thI t.. b1c~. delinquent wS11 r.flect In Int.r..t calcul.tlon to flftlan (15) dly. blvond the d.t. af the ........nt. If Plyaent 1. ~ .ft.~ thI Inter..t coaput.tlon date shown on the NotlcI, adc:Iltlonal Int.r.st ..,.t b. calcul.tld. .-- JRD/June 30, 1992/17858 REGISTER OF WILLS Cumberland Counly Courlhousc One Courlhause Square Carlisle, PA 17013 NOTICE PURSUANT TO RULE 6,12 PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES To: Personal Representalive Counsel: JOHN E. SLIKE, ESQ., RE: Ealale or MARCIA H. GRIM HAMt'Ul:.l'4 J.V\lt" , Deceased, Lale or Ealale No.: 21-1995-440 Dale or Deccdent's Dealh: MAY 15, 1995 Pursuant 10 Rule 6.12, the dbove named personal represenlalive or the above na!11ed attorney, if applicable, within two (2) years of the decedent's death, and annually thereafter unlil admlnistrallon is completed, is required 10 file with the Register of Wills a SlalUs Report as required by Rule 6.12. in substantially the prescribed form, showing the dale by which the personal representalive, or attorney, as applicable, reasonably believes administration will be completed. The purpose of this NOlice is 10 advise you lhat unless lhe requisite StalUs Report is filed with the Regisler of Wills or Clerk of the Orphans' Court, as appropriate, within len (10) calendar days after the date of this Notice that the Reglsler of Wills is required to notify the Orphans' Court Division, Court of Common Pleas of such delinquency and to request lha! said Court conduct a hearing 10 delennine whether sanclions should be imposed upon the delinquenl personal represenlalive and the dellDquenl personal represenlallve's counsel, If any. Accordingly, If the requisite Slatus Report Is not filed by JULY U . 1997, you are hereby advised that a request will be submitted to the Court in accordance wilh Rule 6.12. _ r \..r' 0 ,r',.' , (0 ) ) I Date: JUNE 24, 1997 ::~lJ(' "~I 'j...iJ..Vul.oi/J.,}' !/tn. ~UUU~p/.::.tr Deputy Register of Wills . Disuibulion to Eslate File . .. STATUS REPORT UNDER RULE 6.12 Name of Decedent: //lJi' /. (;'2 )-J. (0' u .:, , Date of Death: 6-/(5/9s~ Will No. Admin. No. .;y/-/'7'fJ-- 'IVo Pursuant to Rule Court Rules, I report the the administration of the 6.12 of the Supreme Court Orphans' following with respect to completion of above-captioned estate: l, State whether administration of the estate is complete: Yes No V- 2. If the answer is 'No, state when the personal representative reasonably believes that the admlnistration will be complete: :ST';J!', 1C{C;7 ., 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No, (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Q'll. \-' )l :I-t-L./, srre ,/r,fUJ ;;-. ,)j,/<~- Name (Please type or print) ;J.o.l3.x 737 (PUI/.! I/' II 1/"0 ( Address / f 073; Date: /0 J.) '/ / tj 7 l') ,- ....1 .'i ., L' 1'1;(" u: ,~-~ f'- ~J' '<~ ~ (.)u ( ) 7s7- 3yoT Te I. No. Capac i ty: Personal Representative ~Counsel for personal representative (HAHlrmf/AH3) . , .. ,'" .... c v STATUS REPORT UNDER RULE 6,12 Name of Decedent I /IV} ~"c " a .5)1!.~/7S. ,,- fl. c, Y I '-IIVI Date of Deathl Admin, No, ~ 1_/41~~ - o~yZ) Will No. 6.12 of the supreme Court Orphans' following with respect to compl.etion of above-captioned estatel pursuant to Rule Court Rules, I report the the administration of the 1. State whether a~iniotration of the estate is completel Yes No t/ 2. If the answer is No, state when the personal representative jeasonablY believes that the administrati.on will be complete I l.J /1 ,. I q", f' 3, I f the answer to No. 1 is Yes, state the followings a. Did the personal representative file a final account with the court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did t.he personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, r.eleases, joinders and approvals of formal or informal accounto may be filed with the Cerk of the orphans' Court and may be attached to this report. Datel ~llorq r ,-CJ ~. 0 0 .!!1 r. ~ t~~ q:; :a: .J--_-.. co ~ , Iii ~ ,-1 ~.1 ~- ,-. ,:;J Cl U Q ~ ~a: f, lease fJ. 0, 64 Jl. Address /, ~.e: print) tJ. /J 1ct , . . ':) ( 1 737~3 y O.s~ Tel. No. '. .J .. ~ :Us uu Capacity: personal Representative V'Counse1 for personal representative (MAli I rmfl AM3) ;1 " JRD/June 30, 1992/17858 REGISTER OF WILLS Cumberland Counly Courlhouse One Courlhouse Square Carlisle, PA 17013 NOTICE PURSUANT TO RULE 6,12 PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES To: PcrsODal Representative Counsel: JOOr-. r... ;:JL.LI\.r.., r..:;,A,J., RE: Estate of MAHCIA H, GlUM , Dccensed, Lale of HAMPDr:N 'lWP Estate No,: 21-1995-0440 Date of Decedenl's Dealh: 5.15-95 Pursuant to Rule 6.12. the above named personal represenlative or the above named attorney, if applicable, within two (2) years of the decedent's death. and annually thereafter unlil administration is compleled, is required to file with the Register of Wills a StalUS Report as required by Rule 6.12, in substantially the prescribed form, showing the date by which the personal representative, or attorney, as applicable, reasonably believes administration will be completed. The purpose oflhis NOlice is to advise you that unless the requisile SlalUs Report is filed with the Register of Wills or Clerk of the Orphans' Court, as appropriate, within len (10) calendar days after the date of this Notice that the Regisler of Wills Is required to oatify the Orphans' Court Division, Court of Common Pleas of such delinquency and to request that said Court conduct a hearing to delermlne whelher sanctions should be Imposed upon the delinquent personal representative and the delinquent personal representalive's counsel, If any. Accordingly, If the rcqulsile Status Report Is not filed by 6-24-98 . 19_, you are hereby advised that a request will be submitted to the Court in ac, cordance with Rule 6.12. ~ \ t .? ' Date: 6-9-98 '-1 Mlc U.~L{,U4. vn / Deput Register of Wills DislribuJion to Estate File ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAMD COUNTY. PENNSYLVANIA STATUS REPORT UNDER RULE 6.12 Name of Decedent: Marcia H. Grim Date of Death: 3/01/ '1-.5 Will No. 21-95-00440 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans I Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1, State complete: Yes--Z-; whether No administration of the estate is 2. representative complete: If the answer is No, state when the personal reasonably believes that the administration will be 3 . If the answer to No. 1 is Yes, state the following: a, Did the personal representative file a final account with the Court? Yes ____I No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes~; No ____ d, Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 6-/';1/1' 1 ~ ,SU 'J., L.- ature : John E. Slike, Esquire I. No. 59012 SKIDIS, SHUFF & MASLAND 2109 Market Street Camp Hill, PA 17011 (717) 737-3405 T.' In J I;': ~ )~ Capacity: Personal Representative X Counsel for Personal Representative .... ," J r-..," ~.~ r : ."..' . ~'. ';, .::, ,." ..;. .: , . :.: '\.~;~,:":'. . ,,: ,.<;< :',r. .':'>:: ',"',': '.;;:'" ;.,.:.J;,:",~;'c.',:., . ,: .~.;...J.-:' ",. ..' ...,j.:., .. , -- ..'. ,: '" , '.. :';'f:'<:: "r;if"<t::'(,? (~: ~:.~',r;~~1~~~';{t~i~ \;;,~f::' " - i; ';,' .". ; '. ; ':' ~r; (;.; ,. "". ,", ,'. ::' <. .; ".c';'.' 'c: ;":: '.'c' .j-, ~~(~~{,i;fi.\~: ~~f~~Xt;i;~:,~~ 'c$;;{~g:f11~rt' ' .- .' <',;c,,:~;;::l . ::"._.~/ f/ ;:~;'~:: ..~ ,\t::( ,,~'::';;: ": }~~;~!">" ',.', .'. ':':,: ;1-" ,;: t. .- ..'...:. , ~:-: I:";>;;'~:::': , >\1 tK"..,~~" ': 'c ''1 ",:,.:.1 ?~lr ' t \l\,' .' .'.",;:: , :~\J\1I: ' . . ,. ~"~"J:" .. ~~ ":", ...~~ j i:'G<' :: . ,. -' - . ,. ,'. "',;:: :f;" ,:: ',' "'. ..' . ~;. '.".: ,;. . -'.'.' , ~ ~ ([;-~i;i': ':'-:. ::;'. . v~ ~i:" "';,,' :~I' .,,::; .:> ,;.::," ',' . ' . ~. i ~ ., " .;. , ';;::. ~;:.....:., .... .' . ~, t" ' .' . "- , '-~ ~:::., ":."i It::,::;,' ,;;;:;,' ...,. C~ I. . .1,... . 'r;" v;j",!,t: i.;:i/:. .:' ::: c,;' :',' ~j'>,'; \.,..;.:'f : .: '.D ',:c'S:: '.".' :,". ".;' ,':'; . . . "'. ,';:\ :' ..' .... .; : ' "'.":,'" " ., :..... ., ,~:: 'c' '.": ~~;~ti;if; :,; .: ,: ,~< .' , I "I ' r',. , I ' , : . , .' . I , i ~~ I I I , ~,,' ,:t .-0 , "... ': ......~'~>,.:\~'~~~~.""'..~ ':\ 1~-~: ,;""'1'~' ~ v ;~~;'i<'J' .{.' :.0, '., y-' ,....., ,., .'.... ,... ;,.. ,,:: " ... '. ., '. ,:" . """', .": ,.,: " ";;., iJ'~.:t ~~f";:'~: h; .~:.:-;~i:{i ':," ;;;. ,,' :,::\, ,:: ': .',' ...: :';r,: ;. :, " ...:,:'. -., .... ., ,:.' .~'. ',~ ',.' -'.'\"' , ,'., ~ :.'. ..\' ':,;:,: ..,... ; ......" :.:; . .; ,." '.", .- ";. ., .' ",.>;:_:,;,X?,' ':,}:. .'. :;",:..:L ~. .' ,'> ;.co;..';': '. ..;: . ,. .... " ....;',.,.'. , . ';~:i' '.. :..,"" "',-::; ,""< ," .,' ...:,:.-. ..:. i' ;., .' ; ..: ' ~ir ~{~t~1 .' ,i~i~~\-:~_:,:;~~_t , , - "."'"," .. " " ," ,::~/: ;';;: " '. .. c' c'.. '.' . .. ... . """j .... ...... " ":::.:;~>:':<:." .,; " ..,......:i.':".,;;.:.'.... , '.'..":': , "," ~,:,\:',:, ~" ..' p" (:~,):;:.,};,':.~,'::'.., ",' .':~:~\7 :rr, -/'i-~ "" .. No. 21 - 95 - 440 Estate of M1\RCI1\ II. GRIM I Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW JUNE 8. 19--2L. In consideration of the petition on the reverse side hereof, satisfactory proof having been presenled before me, IT IS DECREED that the Instrument(s) doted December 23, 1993 described therein be admitted to probale and mcd of record os thc lost will of Marcia II. Grim and Leners '!'escamencary ore hereby granted to Robert R. Grim ~. FEES Probate, Leners, Ete. ......... $ Short Ccrtlneates( 4) . . . . . . . . .. $ Renp.n,<!atlon .,.............. $ x-pages 21,00 JCP $ 5,60 TOTAL _ $ J4J gO JUNE 8, 1995 . FUed ................................... Rtslslc:r of Will, MARY C. LEWIS John E. Slike, #06262 305.00 12,00 A1TORN\!Y (Sup. c.. t.D. No.) Box 737, Camp lIil1, PA 1700l-0737 ADDRI!SS 737-3405 PilON\! 0 i"o ~. '- ~ ~; o~ .1 .. ':':1 I , =: '-0 I 'c3 "..., {', Ll U U \5' '" "'0: I' .~5 a: uu Mailed letters and order to attorney on 6-9-95, Thi.. I' Iii ~ulil) lllill du' illlllnn,i1ltlll ht'H' gl\TIII' (HI\lldy till'lt',t 1111111 ,Ill "ri,cIII,1I ({'nilililll' III dl'.llh dill)' fih:d with 11\1.' .IS l.of.lllh'gi..lr.lr Tilt.' Illigill.1i It'llilil.lll- \\ illlw IHI w,lr.I<,111I1I11 ~l.Ilt. VII,11 Hn 1 lilt.. (HIlli' tllr pl'rI1l,lIll'lll tilin,.:- 14'''''~' . 1<1 \ WARNING: Ills Illegal to duplicate Ihls copy by photostat or phologroph. FI'I.' 1m Ihi.. ll:nilir,llt~. S2,Oll 2958400 .__...._~~---_.. -.-...----.....-.--.-.-- --- No, ,,'J "",'1 ~...:-""'-_. t" " // . . ..... . .' _--,..,.., 7"-,,<t-J- ,(-;1.,JU (.;'4! I\(AWr!'jo-'" <'7~- 'H.-.'-.'M^YIJ.~nt9!f---- lTI!M , l, SIIOlJLJ) READ AS FOLLOWS: [}do Ji~9 tZ1/Iv /?'%--2'\!av't:2'-I1~- ,,",11I7 ~ -lYONWeALTH 0' PENNSYLVANIA' OEPARTMI!NT OF HEALTH' YITAL RECOROS cr' CERTIFICATE OF DEATH .ual,,,,~1I ,U $ClClM "CUN'" HUW.If' I. Female L 209 - 28 ..u.a 01 OI.CIHto-P ......... _111 ....-0 eaDlN Iha _, u.I DR _" ,..AOI'f....... ....f~Pr..... tl-.1II'D'.qlea.." 4 , 199 Readin Po HoCaITY.......Clrd..--re.....-.:I-1 Jul '" N" Oerry Twp. 9214 O.u.orOlAlH~O',. -I .. Ma 15 1995 :="'0 01 DINT' OUCNION University Hospital.llershey Med.Ctr .-'-...........\IIIttI.... -, White ...........- _..."""'--- ... - ..... -OJpberland --.0' ,,,0 =~.. WOfl1l....NA.."... -- ~""........ lIelen e ""ORMAN'" .......INOADON&ltiI'... ~ s...loeoa.f 3608 OlIboW Drive camp lIill, "-AC'I 01 fJJH.,..-..c--..O---. ."""'- East llarriswrg cremate PUo..AHOAOOIIIILICIf' IN ers-lIarner runerol UCINH I'tUWNA ~'~~1'~:r ...O...O! u ...=.:=:.,,::::~=r ......~u., .on Grim DlcaOlNt'. ..,UN. ....."'" --- ~....- O~ T OICIDlIHt'.IoIMHiAODN.MC5II- W""" ....toCOiMt 3808 OlIbaoo1 Drive Catp lIill, Pa 17011 .. ,.......KMII,......... LMI\I "..&a.. pa ONI IPOSltlOfl \~o.._1 o May 16, 1995 L Nil""'''''''' 011654-L .............,.,......,......,....N_._tnIIPtw... ,....,.....rdf... "-'1........0 "I'DtM:tMl~IUCH ,.......~~ ... H . It III ... S" IS 'I' n.NIntl 1_____........-.-.--(;IOMII...OlI..,. PIt....,.......__..~II.&II..e.,...,.........,......,.-......M'~. L*"'_____ . ntCI..ct....1't. ovario.n cU\ctr DUI tolO"ASACOtKOUIHCI Of} dlllAl" rl~taf1, di,fuu DUltolOl'AlA OUI 0) ~ Hdr.,.. r ow tolD" ACONIlOUltG Of}' ONI Of 1HJUfL'f 1.........0..,-1 ....-........ YANNI" Of OINH ............... to COW\KnOHOICIoUU l!l. 0 CI DCRH' -. - - 0 -- 0 ...0 ...~ ...0 ...0 - 0 CNoIrd....___ 0 Ibbert Grim Po 17011 ..,.CodIt ... "" WI ",0 ....w. ...0 1_..... .-- .--......... I f'lUIlt., QNr....."......---..llIMIIl.... .,...............-......._.......P\RMl1 , . . flWlO#IMAJft'f ~'ff1il'M)fIA' OIIC111HHOWIH.lUR'l'oceuMlO. 'I'M 0 ,...0 ,. H, I'UlCIOPII'loNfII'f......... ",,",......,--.,1IIIld ~_I'"~" - IOCRION~" - - - C8rIW'll..tCNo:ll_.... .CIItf..,...""'ItCLAltI....,-~_f1......_____JIot_......~...,._~_/JI "... w.t....., .............._._.............411"""'-.. .toIIN.,.....,.,...'..'.."....',"".,.."......'...".... , 'r Act aAHOCllllf"Y1MCI,..,.ICAN~~""'~.....Itld~IQ~IlI....... "'..........,......... ...._lIlIrM ........ ....,.,.,................. "...UIIIOMI.'....-.. ........,.......,.....,.......,.. '.PCAL UAIIININCO.IIOHIJI o..............................~......."~IfII11'.....-....UlIKC""....IMIIIM......-p1M.. WldIN.lelM.""..I'laNI S,..___UIlMM",.,...'...., ....................."........................"..."...,.............,..".."..., ,N.........UN..~ ~tLLJ WI, IlGHAI'UNNtOfln'~IIR'.II" o '" ~LLy W...ukl UClHllHUUH" I [0.rI11lQN10'-'Ofy- '" v. (?IrO'" ~l'l T v.. ~-I"'l4' )D", fol"~ AHD.I-OOfIl!SSD"lf'IOHWHOCO.....UflDc~otAlH ,.....In'......". Kelly Warshel. M.O, o Hershey Medical Center, Ilershey, Pa, 17033 n, 21 - 95 - 440 ., qi!l '.l)~ ';".--' \0 I ,1~ ,";. - r:1 q ~'~f we:' 0:: ~ \S1, 1 :,< JJ ~8 ,to. , . LAST WILL AND TESTAMENT OF MARCIA H. GRIM I, MARCIA H. GRIM of Hampden Township, Cumberland County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: GIFTS I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my husband, Robert R. Grim, if he survives me by sixty days. If he does not so survive me, I give all such property and insurance to such of my children as so survive me, to be divided among them as they may agree or, in the absence of agreement, as my executor may think appropriate, My Executor may make whatever arrangements my executor SAlOIS. GUIDO & MASLAND 2109 Marker Stfeet Camp Hili. PA deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate, ~ Page 1 . II - Residue: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wher- ever situate unto my children, Suzanne Lazarcheff, Deanne C1eavos, and Robert R. Grim, Jr., the share of a deceased child to be paid to his or her issue per stirpes, III. Power of Appointment: No provision of this will shall exercise any power of appointment I may have, IV. Adopted Persons: Persons adopted during minority shall be considered as children of their adoptive parents, and they and their descendants shall be considered as descendants of their adoptive parents. V. Advancements: To the extent that there are asoets in my residuary estate available for distribution to my children, any sums of money owed to me by my respective children shall be treated as an advancement of their respective shares of my estate, SAIDIS, Gumo & MASLANU 2109 Markrt Slre't'l Camp lilli, JlA ADMINISTRATIVE PROVISIONS VI. Death Taxes: All federal, state and other death taxes payable because of my death on the property forming my ~ Page 2 Any funds to be applied under this article either shall be applied directly by my trustee or shall be paid to a parent or guardian of the beneficiary or to any person or organization taking care of the beneficiary, and my trustee shall have no further responsibility for any funds so paid. The word "minor" shall mean a person who has not reached twenty-one years of age, IX. Earlv Termination of Trusts: If my trustee determines that it is economically unfeasible to continue the trust, my trustee may, without further responsibility, terminate any trust for a minor beneficiary under the preceding article, This may be done by paying the then-remaining principal and income of that trust to the beneficiary or to his or her parent or guardian or to any person or organization taking care of him or her or, in the case of a minor, by paying it to a custodian for the minor selected and appointed by my trustee or by deposit- ing it in an intereDt bearing account in the minor's name, payable to him or her at majority. SAlOIS. GUIIlO '" MASLANIl 2109 Markct Suect Camp Hill. PA X. Protective provision: No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a benefi- ciary may reach any such interest before actual payment to the beneficiary, JJ1I1 Page 4 XI. Manaaement provisions: I authorize my executor and my trustee: A. To retain and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diver- sify and regardless of any principle of law limiting delegation of investment responsibility by executors or trustees; B. To compromise claims and to abandon any property which, in my executor's or my trustee's opinion, is of little or no value; C, To sell at public or private sale, to exchange or to lease for any period of time, any real or personal proper- ty, and to give options for sales or leases; D, To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. To borrow from anyone, even if the lender is an executor or trustee hereunder, and to pledge property as security for repayment of the funds borrowed; F. To make loans to, and to buy property from, my husband's executor or administrator; SAmlS, Gumo & I\IASI.ANU 2109 Markcl Slr!:cl Camp 11111. PA G, To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay invest- ment counsel reasonable compensation in addition to any fees otherwise payable to my executor and my trustee; H, To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my executor and my trustee; I. To hold two or more trusts hereunder as a combined fund (allocating ratably to such trusts all receipts from, and expenses of, the combined fund) for convenience in investment and administration; provided that any combination of trusts for this purpose shall not alter their status as separate trusts; and f?;1Jfr;, , Page 5 J, To distribute in cash or in kind. These authorities shall extend to all property at any time held by my executor or my trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated, All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. XII. Executor or Trustee in Investment Business: The fact that an executor or trustee is active in the investment business shall not be deemed to be a conflict of interest, and purchases and sales of investments may be made through any firm of which he is a partner, shareholder, associate or employee, FIDUCIARIES XIII. Executors and Trustees: I appoint my husband, SAlOIS. Gumo & MASLANU 2109 Markel Slrtcl Camp lIiII. PA Robert R, Grim, executor of my estate, and PNC Bank, N.A, as trustee under this will to serve as such without the necessity of posting bond in this or any jurisdiction. Should my said husband decline or be unable to serve as my executor, then I appoint my children, Suzanne Lazarcheff, Deanne Cleaves, and Robert R. Grim, Jr" as alternate executors of my estate, )rJ# 1 Page 6 IN WITNESS WHEREOF, I this, the c5';; J!. day of have hereunto set my hand and seal on /fJ~~ a,......~ , , 1993, of _.~. 'd'>> ~I L. - ~- Marcia . Grim (SEAL) In our presence the above-named testatrix signed this and declared it to be her will, and now at her request, in her presence, and in the presence of each other, we sign as witnesses: ?!-"''-" P "AL~ Name \,.- (l "'''''"f" 1I.i..L/ Address I j~ . SAIDIS, GUll>O & MASLAND 2109 Markel Slrccl Camp 11111. I'A C' I (CrJ II.- l>~\ Address Page 7