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Home My WebLink About95-00697 No. 21 - 95 - 697 Estate of WILT,IlIM P. KIRJ<LI\ND I Deceased DECREE OF PRODA TE AND GRANT OF LEITERS AND NOW September 19. 19~o In consideration of Ihe petition on the reverse side hereof. satisfactory proof having been presented before me, IT IS DECREED that the Instrument(s) dated April 4, 1995 described therein be admitted 10 probate and med of record as the last will of William P. Kirkland and Letters Testarrentary are hereby granted to Jean M. Kirkland ~- FEES Probate, Letters, Etc, ........, $ 305.00 Short Certlfieates( 4) '.... .. .., $ 12.00 Rell.unclatlon """,..,...... $ X-pages I~.UU JCP $ 5.80 TOTAL _ $ JJ7.00 Flied." ~.~mMm, ,1,~" ,l,~~?""",.,. Taylor P. ATTORNEY (Sup, Ct, I,D, No,) Andrews ID 15641 78 W. Pomfret Street. Carlisle. PA 17013 ADDRESS 717-243-0123 "HONE U 1/' "1 :<i ~'C::C '1. ...... (, co ~ "- "'.1 Vi (~ oj) I~ _::l UU " () ../' c:t t\) <IJU: a: 1I+' p\ Called attorney on 9-19-95. 21 - 95 . 697 N '6 "1, :<T - ;-.: . i:l.. ~ _.-i ,;-:... ," " '1 , " "':~ CO --;', .... (;i .. ~ '. i'! , . ~ - ., U '.IJ i') W <" 11:) ,- 0:0: p. WI:: (,)8 -''!''Y , ~: ; 1~ ~~ "'. 'P-< J~ ::l 2 ITEM III: If my Wife, JEAN M. KIRKLAND, survives me, I give to my Wife the minimum pecuniary marital deduction legacy necessary to reduce the federal estate tax on my estate to the smallest possible amount, after taking into account as credits against such tax the unified credit, the state death tax credit, and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that the state death tax credit shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable, In making the computations necessary to determine this pecuniary amount, valuations and credit amounts as finally determined in my federal estate tax return shall control. Only assets which qualify for the marital deduction shall be allocated to this legacy, This legacy shall carry with it a proportional share of the income earned by my estate to the time of distribution, If there shall be no federal estate tax due on my estate with this legacy unfunded, then it is my intention that this legacy not be funded, ITEM IV: If my Wife, JEAN M. KIRKLAND, survives me, I give all the rest, residue and remainder of my property, of every kind and nature and wheresoever situated, whether real or personal ("residuary estate"), 10 my Trustee to be held, administered, and distributed as follows: A, During the lifetime of my Wife, I direct my Trustee to pay to or for the benefit of my Wife, in quarterly or more frequent installments, all of the net income of the Trust. B, During the lifetime of my Wife, my Trustee, in its sole and absolute discretion, may also pay to or apply for the benefit of my Wife such portions of the principal of the Trust as my Trustee deems advisable to liberally provide for ~~ ~, p.. J~ .3 3 my Wife's health, support and maintenance, after taking into account her other resources, C. In addition to the above provisions, my Wife shall have the power to direct the Trustee to pay to her or to apply out of principal in each year, including the year of my death and the year of her death, an amount not in excess of the greater of Five Thousand Dollars ($5,000,00) or five percent (5%) of the then-aggregate value of the Trust principal. This power is non,cumulative and can be exercised only by an instrument in writing intended to take effect during her life, signed by my Wife, JEAN M. KIRKLAND, and delivered to the Trustee, D, Upon the death of my Wife, I direct my Trustee to distribute the remaining Trust principal to my Son, THOMAS RANDALL KIRKLAND, If my Son, THOMAS RANDALL KIRKLAND, shall not then be surviving, I direct that my Trustee shall divide the principal and accumulated income into two equal shares, and one share shall be distributed to my heirs at law and the other share shall be delivered to the heirs at law of my Wife, ITEM V: If my Wife, JEAN M. KIRKLAND, does not survive me, or if my Wife survives me and renounces or disclaims all or any portion of my estate, I hereby give, bequeath and devise my residuary estate, including that portion of my estate so renouneed or disclaimed, to my Son, THOMAS RANDALL KIRKLAND, if he shall then survive, If my Son, THOMAS RANDALL KIRKLAND, shall also predecease il <l... "" ~ :::1 . 3= .3 4 me, I hereby give, devise and bequeath the residue of my estate in two equal shares with one share to my heirs at law and the other share to the heirs at law of my Wife, ITEM VI: My Executor and Trustee, and their successors, shall have the following powers in addition to those vested in them by law, and by other provisions of my Will, applicable to all property, whether income or principal, including property held for minors, exercisable without court approval, and efft:ctive until actual distribution of all property: A, To borrow money from any person or institution, including my Executor or Trustee, and to mortgage or pledge any or all real or personal property as my Executor or Trustee in its sole discretion shall choose. B, To compromise any claim or controversy, C, To invest in all forms of property (including stock, common trust funds and mortgage investment funds, whether maintained by my corporate fiduciary or others) without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principal of diversification or risk, 0, To retain any or all of the assets of my estate, real or personal, without regard to any principal of diversification or risk, E, To sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for sllch prices and IIpon such terms or conditions as they deem proper, .." c. . R[V.I~OO rx. 17.9'" * I!! "Sl:l bll:!:l G~.. /5 -5(.,-5 INHERITANCE TAX RETURN RESIDENT DECEDENT ITO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) 'OA OATIS 0' OIATH Ann 12131/91 CHICK HIAI If A SPOUSAL POYIATY CAlOIT IS CLAIMID 0 PILI NUMBIA 21 COUNTY CODE O(C(D(NI'~ (OMPUIE ADDIUU 15 Iil III " COMMONWEAltH Of PENNSYlVANIA DfPAUM(NlOf R[V[NUE om, '"."'1 HAI:III$lUIIO"A 11 ".0601 ODIN "HAM II'" . IUT. AND MIOOI lNIIIAl1 KIRKLAND William p, ~OCIAI IleU'I" HUMIIIl 95 0697 NUMBER YEAR 51 Gale Road Camp "ill, PA 17011 (OUPl' Cumberlnnd AMOUNT IrC(IV(O IUf IN$lIlUcrIONII ~ ... ChUCk here if you a.(! requesting 0 ,efund of you, overpayment. DAIl 0' I'.'" 03, 05, RemaInder R,'urn ('or dol.. of d.ath prior 10 12.13.821 federal ettat. TO)l; Relurn Required _ 8. Tolal Numb., of Safe Oepollt 8011.0' (II 0 (2) 343.802,42 (31 0 ( 4) n 151 )2,959.00 (61 0 (7) 0 (9) 13,321.12 (10) 153.77 (Ill (121 (131 (14) 137,655,05 206,147.37 )(.~. )( .06. KIRKLAND Jean M. l!ll. Original R,'urn [J 2. Supplemental Rtlur" o ... llmll.d e,'al. 0 40. Future Inl.r"1 Compromls. (for dol.. of d.ath ah.r 12.12.82) o 6. D.c.d.nl DI.d Te.lal. 0 7. D.c.d.nl Molnlaln,d a living T,u., (Allach copy 01 Will) IAllach copy of TruIlI AU CORRISPONDINCI AND CONPIDENnAL TAX INPORMAnON SHOULD liE DIRECTED TO. NMU COMPllU MAiliNG ADDUU Ta lor p, Andrew. E. , IlUI'HONI NUMIIIt 717 243-0123 DAn Of DIA'H 168-09-1637 9-8-95 )( .15. (181 DI.counl Inlertnl (8 ) 356,761.42 II' A"PO..IfJ IUIYlY1HQ IPOUlt. ~A"IIIA", II..' A~D "'DDIt IPllllAll ~m .... u~ .. .. 5 i u w a: 1, Roal E,lat. ISchodulo AI 2. Slack. and Bond. (Sch,dul. B) 3. Clo..l)' H.rd Slock/Parfn".hlp Inl.,..1 (sch.dul. CJ ... Mortgagl' and Nole. Recelvobl. ISchedule DJ 5. Co.h{ Banle Deposits & MI.cellaneou. Pe,.onol P,oper')' (Schodulo EI 6, Jalnlly Own.d Praporty (Schodul. FI 7, Tran"o.. (Schodul. 0) 15chodulo L) 8. Tolol Gro.. Au,ts (totollln.. 1.7) 9. Funeral Expen..., Admlnlstrallve Co.II. MIscellon.ou. hpon,o, (Schodul. H) 10, Oob.., Martgago L1abllltlo" lion, (Schodulo I) 11. Talal Ooductlan, (tala1 L1no, 9 & 10) 12. N,t Valu. of E.'at. (lIn. 8 mlnu. lIn. 11) 13. Charltabl. and Governmenlal Blqu.." (Schedule J) .... N" Valu. Sub.et to Tax (line 12 mlnu. line 131 15. Spou.al Tron.f.,. (for dol.. 0' dealh after 6.30.94) 5.. Instruetlon. for Ar,pllcable Percenlage on Rev,,.e (15) Side. (Includ. valu.. 'om Schedule K or Schedul. M.J 16. Amounl of line 14 loxoble at 6% role (16) (Includ. valu.. from Sch.dule K or Schedul. M.J 17. Amounl of lIn. 14 101l0bl. at 15% ral. (17) (Include valu'l from Sch.dule K or Schedul. M.I 18. P,lnclpallax due (Add lox from line. IS, 16 and 17.) 19. Credll. Spou.al Poverl)' Credil Prior Po)'menll + + (19) 120) 13,474,89 343,286,53 o 343,286,53 o 12,368.84 12,368,84 20. If lIn. 191. greol.r thon lIn. 18, .nler Ih. difference on line 20. Thl.l. Ihe OVERPAYMENT. aD 21. If line 181. greot.r ,hon line 19. enler Ihe difference on line 21. Thl.I.lhe TAX DUE. A. Enler thelnler..' on Ihe bolan,e due on lIn. 21A. B. Enter the 10101 of lIn. 21 and 21 A on line 21 B. Thi. I. ,he BALANCE DUE. Malee Checle Payable tOI Reol.ter of Will., Ao.nt BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -c: Under p.nohl.. of perjury. I d.c1are thaI I hove ellomlned ,hi, return, Including occompanr1ng schedule I and Ilatemenh, and to Ihe be.. of m)' knowledg. and belief, II I. Iru., correct and camplele. I declare thai 011 1101 ..tole ha, been reported 01 Irue marktl value. D.c1aration of p"porer olher Ihan 'h. personal repre..nlollve I. baled on alllnforma'lan of which II o,er ho, on)' knowledge. NATURI 0' '~,N RU SIUf' rlUNG R tURN .- AODllfSS lJ DAin I III ' .51.!1 ~~ ~~U, r"", I.. /.5"'- 'It. , " , "01 " H N "'''''"t IV' A.."" 1l-...tJ j ~ ~~ . l::- 11 vi /) ..., 71' GV. ~~~-4 (1~r~-- 'is-1~-7~ .. S ~ ~ :II .. u -~~-"~-~--<"-'-'-_"F'"'' ......r.....,..'_.... ''''.''. (211 121AI (2181 "'C'C'""J""'L.-'''_'f.;'<'',T.t',,_o~'''' 1 2 ..J.6.8~84 213,8.6..... 12,582.70 Act '48 of 1994 provld.. for the r.ductlon of the tax rat.. Impo..d on the n.t valu. of transf.rs to or for the u.. of the .pou.e. The rat.. a. pr..crlb.d by the .tatute will b.l e 3% (.03) will b. appllcabl. for ..tat.. of d.c.d.nts dying on or aft.r 7/1/94 and b.for. 1/1/96 e 2% (.02) will b. appllcabl. for ..tat.. of d.ced.nt. dying on or after 1/1/96 and b.fore 1/1/97 e 1% (.01) will b. appllcabl. for .lIat.. of d.c.d.nts dying on or after 1/1/97 and b.fare 1/1/98 e Spou.al transfer. occurring on or aft.r 1/1/98 will be exempt from Inh.rltance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (....) IN THE APPROPRIATE BLOCKS. YES NO 1. Did d.cedent make 0 transfer ond: 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 payments, b.neflts or care' ......................................, 2, If death occurred on or before D.cember 12, 1982, did decedent within two years preceding death trons/er property without receiving adequate consideration' If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration' H...o ........ to......... ......... ............................ .......... .................. ......... 3, Old decedent own an 'In trust for' bank account at his or her d.ath',................,......,....,........ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE GAND1FttJ: IT AS PART OF THE RETURN. pr.", "'31~ 6[: Z J S I O~ii 9(" !i II ',1 , :'J,::{ Ie. . ':JGl:l . . . x x x x x x ~ lfV,l1lO3 ,.. I.,..' , '*' COMMONWlAlT~ 0' "NNIYlVANIA 'NHUIIAN , 'All InUIN lfllDIN DfCfDIN' 1ST TI Of ~ :t< 1~ t ! t, SCHEDULE B STOCKS AND BONDS BER KIRKLAND, William P. 21-95-0697 (All proporty lolnlly-own.d wllh RighI of Survlvonhlp mu.1 b. dl.c1oOld on Sch.dul. f,) ITEM NUMBER DESCRIPTION 1, 4288 Share a G,E. Common Stock VALUE AT DATE OF DEATH 252,724.00 2. 2,123.04 Shares G.E. Hotual Fund (Savings & Security) 91,078,42 , S 343,802,42 TOTAL Allo .nlor on IIn. 2. RICO lIulollon (1/ more 'poco ,. nood.d, 'n.ort oddillonal .hoo,. of .am. .,..,) " " .:~ISOl'.. ...,. '* C~r\1\tf,l:ur.~~tlr~,lllr'NI' ~IIID'NT DIC1DINf SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY PloD'o Print Dr T 0 FI E UMBER KIRKLAND, William P. 21-95-0697 CAU preptrty ~Intl""'ft... with the ."hl .f lurv'"tlhl,. mUlt be dl.cI..... on Schodul. ') ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 1992 Hercory Sable Wagon -- 4DLS 11,950,00 2, Amateur Radio 1,009.00 -'! S 12 959.00 (Aflo(.h addltlonoI8l\. JC 11" ,h,,'slf mo,. 'pac. II n..d.d.t .' lEY.'~ u. 11.'31 J SCHEDULE "F" JOINTLY.OWNED PROPERTY --~._,~~~=~o...~_.c_=,=.7,._c'."~'''FILE'NUMBER william p, 21-95-0697 COMMONWfAlfH Of PfHNinVANIA INHflUfANCt fA)!; aUUIN aUIDfNf DtCfDfNT ESTATE Of KIRKLANO, -< ":;-.~'==-~--- ---~-__._... "___"___'___'_ , _ .n'_._..___._._~._._ Joln".non'(.). NAME A, Jean H. Kirkland ADDRESS 5) Gale Road Camp lIill, PA 17011 . . .Jl~..L_~T!9NSHIP TO DECEDENT Wife II. C, Joln"y-ownod property. LETTER DATE ITEM FOR TOTAL VALUE DECD'S DOLLAR VALUE Of NUMIIE' JOINT MADE DESCRIPTION OF PROPERTY Of ASSET 'HI INT, DECEDENT'S INTEREST TENANT JOINT 1. A 9/1/61 PNG Checking Account No. 12,610,99 50 Exempt 5140034627 2. A 9/1/79 PNC Savinga Account No. 1,138,23 50 Exempt 5130093148 3, A lIareria Savinga Dank Account 97,117.91 50 Exempt No. 1,003,000,501 4. A Variooa U.S. E- Dond s 86,810,39 Exempt 5. A Varioos U.S. HII Donds 3,000.00 Exempt 6. A 1I00se and lot at 51 Gale Road 187,199.00 Exempt Camp lIill, PA, Deed Dook 5, Vol. 35. Page 623 Assessment $13,100 Tax Level Ratio 14,29 TOTAL (AI.o 0.11' o. U.o 6. Rocopllulo'io.) S 0,00 (II more .pace i, ne.d.el ins." addi'ional .h..,. 01 ,am. ,ize) . -~'_.-_r~_"'_---~~.,i'i';'h': ".#"0.." ,~,_.4''''~'~ ...,.,...".,..."....\.;;,i:~_.'~"+I~'.~:l4W~..:-=.-.,~".,.,;.-,..._. ..'.... ._.,.....,'..."., AUG-14-1996 lBI12 ...-......-....... '. '. l'hhbul'Nlhl'A lli:.'li" Dtc~tnt Reporting PNe Bank, N.A. Two PNC Plata, 33rd Floor Pittsburgh, PA 15222 PNClBANOC Augult 14, 1996 Andrews & Johnson AttorneYIl at Law 78 w. Pomtrtt street carlisle, PA 17013-3216 Re: Estate of William P. Kirkland, Deceased SSN: 166-09-1637 000: 09/08/95 Dear Mr. ~rews: P1ealle find the information you have requeste<l on the above captioned Cleee<lent listed below. .. "H1CI...'lUNG J\COXIl.f 15140034627 000 Balance: w. P. Kirkland or Jean M. Kirklend $12,608.92 + $2.07 accrued interest Established 09/01/61 SAVINGS lICClCXHr 15130093148 000 Balance: W. P. Kirkland or Jean M. Kirkland $ 1,138.01 + $ .22 accrued interest Established 09/01/79 (13) IDHARRIS" IiI SAVINGS BANK Ilnrris Siwings Opt-ratiuns C(mtcr 635 Norlh 121h Slroo' J.oll1oyne, Penn'ylvani. 17043 71717:11.1440 7171731.9:192 Fax D m@(gOWJg Jl. I 5 1996 July 12, 1996 Andrews & Jch1scn 78 W. Panfret Street: carlisle, PA 17013-3216 The inro~ation which you requeoted on the I<.i%klani ~sed (1lor.inl S,r.curity !lumber account(D) of 168-09-1637 William P. ) is IlS 1'0110~1II. Account Ilumber(/;) 10-0~00501 011\8/; of'Ar.count L1quid Asset'M3nager D:1te Opene!! 1-13-95 Principal Dnlance $97,021.90 AccT'~ed !nterellt 96.01 Dalnnce nt Date or Death 97,117.91 Account Ownerllhip Joint Ilsme or Joint Owner, if llny Jean M. Kirklard Date Ownnrshi!, \/Il" Estnblinhed 1-13-95 Additional Inror- mation Ile'lllnnted ~y, ~ ~ C_~__ L. Calc , Sr. Retail I\dnlnJ.stratioo servi.ces Rep. " , Type Denomination Serial Numbe Date 0 100 e40016383050 1 Au", 1956 0 100 e2460533170 1 Son, 1956 0 100 e4001 6383060 1 SOli 1956 0 100 e2470037310 1 Nov 1956 0 100 e2473539010 1 Doc 1956 0 100 e40016383080 1 Jan 1957 0 100 e2495657830 1 Fob 1957 0 100 e4001 6383090 1 Mar 1957 0 100 e2511372530 1 Anr 1957 0 100 e40016383100 1 Anr 1957 0 100 e40016383110 1 Jun 1957 0 100 e2526749970 1 Jun 1957 0 100 e40016383120 1 Auo, 1957 0 100 e3003696920 1 Auo. 1957 0 100 e3004760630 1 Son. 1957 0 100 e40016382630 1 Oct 1957 0 100 e40016382640 1 Nov 1957 0 100 e3541384120 1 Nov 1957 0 50 140024423540 1 Doc 1957 0 100 e3582984470 1 Doc, 1957 0 100 e40015999010 1 Fob, 1958 0 100 e3594477410 1 Mar 1958 0 100 e3594510350 1 Aor 1958 0 100 e40015999000 1 Aor 1958 0 100 e40015998990 1 Jun 1958 0 100 c3628606550 1 Jun 1958 0 100 e3633569730 1 Aun. 1958 0 100 e40015998980 1 AUQ, 1958 0 100 e40015998970 1 Son, 1958 0 100 e3661456370 1 SeD, 1958 0 100 e3670197830 1 Nov 1958 0 100 e40015998960 1 Nov 1958 0 50 14822996740 1 Doc 1958 0 100 e40015998950 1 Doc 1958 0 100 e40015999070 1 Mar 1959 0 100 e40015999060 1 Anr 1959 0 100 e40015999340 1 Anr 1959 0 100 e40015999050 1 Jun, 1959 0 100 e40015999350 1 Jul, 1959 0 100 e40015999040 1 Auo, 1959 0 100 e40015999030 1 Oct 1959 0 100 e40015999360 1 Oct 1959 0 100 e40015999020 1 Nov 1959 0 50 140022878210 1 Doc 1959 0 100 e40015999140 1 Jan 1960 0 100 e40015999130 1 Mar 1960 0 100 e40014806510 1 Mar 1960 0 100 e40015999120 1 Anr 1960 0 100 e40015999110 1 Jun 1960 0 100 e40014806520 1 Jun 1960 'l/..:I5~ 719S;J 7/'1S':? 7;J'1.$i 73/.6 Y 13/,;'/ 7.34'- ~::1 735.,3;.l. 73J'.3:J. 1.3.1': :u 7.;11,7:1 7~/,l::L 7~,O'l 7.30.0'1 7~.OY 730,CJV 703, &:J" 7tJ3,bS' 315.f'c' fiJI, p;;, 1.3f.o(O 6.3'(,</0 1..39, 1(0 I..3'i',I(O (P;;JS-;;K c,;Jf',.;l? b35",(:,Y &3s:~r {,.3S:~i &'.3>. r..? (,/7,1(. (;,/7./c. 31:1.,'/V (,;15, "8 (,,:33.1 :J. (,,3'j./::J.. (;33.';). (;/7. Y3' 5"PS', 3 r,. (,0<(,/1> 1010, '1(, 1./0, qr,. faro, 9(" 30,"" lEi ~,SJ (.,07,' ~ I.>07,/;! f007.1~ "olf',~O &,06', .;10 ,.. 0 100 c40014806530 1 Auo, 1960 0 100 c40015999100 1 Allg, 1960 0 100 c40015999090 1 Soo, 1960 0 100 c40015999080 1 Nov 1960 0 100 c40014806540 1 Nov, 1960 0 50 140020283160 1 Doc, 1960 0 100 c40015999210 1 Jan 1961 e 100 c4001599920e 1 Mar 1961 e 100 c40021659530 1 Mar 1961 e 100 c400159991ge 1 Aor 1961 e 100 c4002165954e 1 May. 1961 e 100 c4001599918e 1 Jun 1961 e 100 c4002165955e 1 Jul 1961 e 100 c4001599917e 1 Aug, 1961 e 100 c4001599916e 1 Oct, 1961 e 100 c4002165956e 1 Nay, 1961 e 100 c4001599915e 1 Nov, 1961 e 50 14002287823e 1 Doc, 1961 e 50 14003122724e 1 Dec 1961 e 100 c4001599927e 1 Feb 1962 e 100 c4002837588e 1 Mar 1962 e 100 c4001599926e 1 Aor 1962 e 100 c400283758ge 1 Jun 1962 e 100 c4001599925e 1 Jun 1962 e 100 c4001599924e 1 Jul 1962 e 100 c4002837590e 1 AUQ, 1962 e 100 c4001599923e 1 5eo, 1962 e 100 c4001600331e 1 Nay 1962 e 100 c4002837591e 1 Nay 1962 e 25 114004080904e 1 Dee 1962 e 50 14002287822e 1 Dec 1962 e 50 14004189215e 1 Dee 1962 e 100 c4001599933e 1 Feb 1963 e 100 c4003484985e 1 Mar, 1963 0 100 c4001599932e 1 Aor, 1963 0 100 c40015999310 1 Mov. 1963 e 100 c4003484986e 1 May, 1963 e 100 c4001599930e 1 Jul, 1963 e 100 c4003484987e 1 AUII, 1963 e 100 c400159992ge 1 500, 1963 e 100 c4003484988e 1 Nay 1963 e 25 114009353131e lDec 1963 e 50 14005465748e 1 Dee 1963 e 100 c4001599928e lDec 1963 e 100 c446030292e 1 Feb, 1964 e 100 c4004643217e 1 Mar 1964 e 100 c446100384e 1 Aor 1964 e 100 cc447514063e 1 Jun 1964 e 100 c4004643218e 1 Jun 1964 e 100 c450320124e 1 Jul 1964 e 100 c400464321ge 1 AUII. 1964 ~'1",o8' 91(..,0:;-' ~03()O {,o 3, co (,0300 30':;,10 m,~o 5'91,05' ~)rI'1,05' 9(9,0,/ '5'9'1,O'{ (,c(;, f-V ~f'3 ~~ 5'n; :?f 5Y'~VV s9).y</ 57?S7t'/ a,/9',s'? 02'(f': S7J' '585: YO sw.W ffl,W S'?/.I:2.. ~/.I:2.. S?3 f-K' S71.VV ~3. S-< ~3.~ m,% /'({" '11 .:l.9:l..'(fj- ,;Jtj1,), 'fS- S'7Y,VO 5'77,03' S?7,OV $77,0'( ?'77,O,! SCbY, 'IF? ~.UO S:;,), 7U1 5'7.:;, 7;J. If/Y, 07 :J:;'5', ''1 S,?,", ;JfI rToU '/ %7. ,(, %7.~-;;I. S7/, 3;.2. :>7/.3.:.2 S'SY.f..? srraoy 0 100 c4504165260 1 SOD, 1964 0 100 c4519965330 lOcI 1964 0 100 c40046432200 1 Nov 1964 0 50 140069580530 1 Doc 1964 0 100 c4531137880 1 Doc 1964 0 100 c4562207860 1 Fob 1965 0 100 c40052453970 1 Mar 1965 0 100 c4576029510 1 Anr. 1965 0 100 c4580117470 1 Mav, 1965 0 100 c40052453980 1 Mav, 1965 0 100 c4611601810 1 Jul 1965 0 100 c40052453990 1 Auo, 1965 0 100 c4626615190 1 SOD. 1965 0 100 c4637031320 lOcI 1965 0 100 c40052454000 lOcI 1965 0 100 c4658168200 1 Doc 1965 0 100 c40052454010 1 Doc 1965 0 100 c4660902830 1 Fob 1966 0 100 c40059247820 1 Mar 1966 0 100 4665789710 1 Aor 1966 0 100 c40059247830 1 Mav. 1966 0 100 c4707502380 1 Jun 1966 0 100 c4708756180 1 Jul 1966 0 100 c40059247840 1 Jul 1966 0 100 c40059247850 1 SOD. 1966 0 100 c4735476580 1 Son. 1966 0 100 c4746323960 1 Oct, 1966 0 25 040159375250 1 Doc. 1966 0 100 c40059247860 1 Doc 1966 0 100 c4759154640 1 Doc 1966 0 100 c4779724980 1 Fob 1967 0 100 c40067399750 1 Mar 1967 0 100 c4781 077930 1 Mar 1967 0 100 c4820767040 1 Mav. 1967 0 100 c40067399760 1 Mav. 1967 0 50 140108334300 1 Jul 1967 0 100 c4833656490 1 Jul, 1967 0 50 140108334310 1 Auo, 1967 0 50 140108334320 1 SOD, 1967 0 100 c4861964060 1 500. 1967 0 100 c4873860850 1 Oct 1967 0 50 140108334330 1 Nov 1967 0 100 c4882263190 1 Doc 1967 0 50 140128065840 1 Fob 1968 0 100 c4900906790 1 Fob 1968 0 100 c4911274390 1 Mar 1968 0 50 140128065850 1 Aor. 1968 0 50 140128065860 1 Mav, 1968 0 100 c4928525970 1 Mav, 1968 0 50 140128065870 1 Jun 1968 0 100 c4944779370 1 Jul,1968 :"-fp), ,..y 5'(,;), (,W' SC,,;},(PY ~'3,1lt> ~"',3Vl. 5'oV,3::I ,n~,ro 50,",,7'" ~,7(P ~h70 '17$', fO '{-'dO, '/~ 'If ~.&,o <(8':/,8'D 'l'8'~,S-O '(q 7,5(" '1q7.$'(o l(Q7,(,:() '173,q~ '1v.",,~ '/~lla '/73.n. 'f73Q;). '/73.9~ Ij 73,9.:1. '{73,'t;!. '/1o~,"'1 f 17r, S'l 'f7'/, 3" '/7'/,3(.. '/7'1, ~o '/7,/-, '/0 47'/,'10 lffcl/.5" ~"q,~ :;1,37,3'( '/,'/,la'b' ;;137,3,\ "'37,3'1 '/7'1.W %s-.3" ;;13,/'<1'1 V7S"'. &0 .;):37. SO '175. ft:O 'I 7S: 100 ';}3'~,I~ ,nS",'N '170, ~K' .;1?S-. <<(" 1/71.,'1'1 , . 1. 0 50 140128065880 1 Au 1968 .:;l3~,.;J=' 0 100 c4964600250 1 So 1968 'f 7'", '1'1 0 50 140128065890 1 Oct 1968 07.? " , (.,;;2. 0 100 c4972909980 1 Oct 1968 Vs-c/,d.,/ 0 50 140128065900 1 Nay 1968 ,:)3/, 'i 0 100 c4990609290 1 Doc 1968 Vb'l, % 0 100 c5005157170 1 Fob 1969 Vbq, q;;J. 0 100 c5021508190 1 A r 1969 '1S";l,q(" 0 1 00 c5028742140 1 Ma 1969 vn?f:> 0 1 00 c5046965030 1 Jul 1969 v'S~,~?' e 100 c5063704840 150 1969 V57,q;;2. e 100 c50791007ge 1 Nay 1969 ~~n,'f;;J ~b '?/O e 100 c507913774e 1 Doc 1969 h 1 000 m309336hh 1 Mar 1982 h 1 000 m309355hh 1 Mar 1982 ;jOW,oO h 1 000 m309337hh 1 Mar 1982 .$ <i?q , 'ilIO, 3q ,ll I.VlSllI" 17.ltl . EYrE F ITEM NUMBER ~'~:~l\ _~u.- COMMONW!MTH 0' PfNNSVlVANIA INHUIlANCE TAX RETURN IlESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES E PI.a.. Print or T . R 21-95-0697 KIRKLAND, William P. DESCRIPTION A. Funeral Exp.n.... B, 2, 3, 4, C. 1. 2, 3, 4, 5, 6, 7, 0, 1. Neill Fonereal Home, Inc, 1. Admlnlltratlv. Co.t., Pellonol R.pr.s.ntative Comml..lons Social S.eurlly Number of P.rsonol R.p....ntativ.. Y.ar Commissions paid Atlorney Fo.. to Andrews & Johnson Family Ex.mption Claimant Jean H. Kirkland Add".. of Claimant at d.e.d.nt's d.olh Stre.t Addre.. 51 Gale Road R.latlonshlp Wife ClIy Camp Hill Zip Cod.17011 Stnl.PA P~ba~~'sto Regiater of Wills Mise.llan.au. Exp.ns... Cumberland Law Journal - Legal advertising The Sentinel - Legal advertising Register of Willa - filing fee inheritance tax return Register of wills additional shoret certificates TOTAL IAlso .nter on IIn. 9, R.eopllulation) (If mar. .pac. I. n..d.d, In..rt additional .h..t. af .om. .1...) AMOUNT 6,361,00 3,000,00 3,500,00 337.00 40.00 62.12 15.00 6,00 S 13,321.12 "~"';'i'll~". COMMOHW,AUH Of 'fNNlnVANIA INHUltANCI W IIIUIN IUIOIN' DICIOI.., SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Ploa.o Print ar T 0 FILE NUMBER ESTATE OF KIRKLAND, William p, 21-95-0697 ITEM NUMBER DESCRIPTION AMOUNT 1, Ore. John Sollivan - Phyaician'a bill 52,78 2. Dr, Herbert Saller - Physician's bill 36,68 64,31 3. Cowley Medical Associates TOTAL (AI.o onlo, on IIno 10. Rocopl'ulatlon) III mo,. 'pac. I. n.edld, ;m." additional .11.." of sam. size.} $ 153.77 'IY~ISIJ~" CUp) * COMMONWIALTH 0' "NNlYlVANIA INNIIIlANCI fAX InuI... 1.S1D1Nl' DtCIDlNf SCHEDULE J BENEFICIARIES ESTATE Of KIRKLAND, William P. FILE NUMBER 21-95-0697 ITEM NUMBER NAME AND ADDRESS Of BENEFICIARY RELATIONSHIP AMOUNT OR SHARE Of ESTATE A. Taltabl. B'qu.lla: 1, Thomas Randall Kirkland Son Remainder interest in tros t ~ ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE Of ESTATE B. Charltabl. and Gov.rnm.ntal Bequ.stll 1, TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS IAIso onlor on IIno 13, Recopllulollon) S (If more 'pace I, noodod, In'." additional ,h.. " of ,am. ,In) RJ!V.ta47 EX+ (lO-ll-O) '* cot.NONWEAL TH Of' PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF KIRKLAND, Wi 11 iam P, SCHEDULE M FUTURE INTEREST COMPROMISE FILE NUMBER 21-95-0697 ThIs schedule Is appropriate only for Estates of decedents dyIng aftar December 12,1982, This schedule Is to be used for all future Inlarests where the rate of tax which will be applicable when the future Interest vests In ossesslon and en 0 ment cannot be established wllh certalnl , The Instrument creallng the future Interest Is: (Please attach copy of Instrument) rn Will 0 Trust 0 Other I. Beneficiaries NAME OF BENEFICIARY 1'Thomas Randall Kirkland 2, DATE OF BIRTH 2-12-54 AGE TO NEAREST BIRTHDAY 42 RELATIONSHIP Son 3. 4. 5, II. For decedents dying on or aner July 1, 1994, If a surviving spouse exercised or Intends 10 exercise one of Ihe following within 9 months of the decedenl's death, check the approprtate block and supply a copy of the documenl In which the surviving spouse exercises such withdrawal rtght. o Unlimited right of withdrawal · 0 Limited right of wIthdrawal 11/, Explanation of Compromise Offer: (If more space Is needed, aUach addlllonal 8,5 X 11' shaels) The likelihood that Mrs, Kirkland's 42 yeare old son will preedecease here is offset by the likelihood that Mrs. Kirekland will exhaust ore deplete the treost by preincipal invasion, IV. Summary of Compromise Offer: 1,AmountofFuture Interest...""""""""""""" $ 206,147.37 2, Value of Line 1 exempt from tax as amount passing to chartlles, elc, , , , , , , , , , , " $ (also Include as part of tolal shown on Line 13 of Cover Sheet) 3, Velue of Line 1 passing to spouse at appropriate tax rate, , , , , , , , , , , , , , , , , , , " $ Check 1 Block 06% , 0 3%, 02%,01%,0 Exempt (elso Include as part of total shown on Line 15 of Cover Sheel) $ 206,147.37 4, Velue of Line 1 Texable at Lineal Rate """',',',""""",""""'" (also Include es part of lotal shown on Line 18 of Cover Sheel) 5, Value of Line 1 Taxable at Collateral Rate, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , $ (also Include as part of total shown on Line 17 of Cover Sheel) 6, Tolal Value of Future Interest (sum of Lines 2 thru 5 must equal Line 1) , , , , , , , , , $ ,- ,,",. --'-'--'---''"'-'-'''~"~-''''~'''''''__''''__r''_'~'' __..' .. -'--,"-""'r,'T"~o-.;-.'n_ ;-~"~'-'_"'__'_ --. UY.UI..U+-(t"1I 'COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE "K" LIFE ESTATE/ANNUITY/ TERM CERTAIN ESTATE OF KIRKLAND, William P. FILE NUMBER 21-95-0697 This schedule Is to be used for all single IIfa. concurrent single life. term certeln. end Joint or successive IIfa estatas when no elactlon Is flied to prepay future Interast te.as, Spaclel fectors to calculete the Interest Involving more then ona life can be obtelned from the Dlractor of the Bureau of Exemlnatlon. 6th Floor, Strawberry Square, Harrisburg, PA 17127, I!J Will D Deed of Trust o Other Spaclfy ~ Life Estate Namels) of Life Tenant(S1 Date of Birth Present Age Term of Years Life Estete Is Payable Jean M. Kirkland 2-9-16 80 1, Velue of Fund from which Income Is payeble . , . , , , , , , , , , , , , , , , " $ 2, Life Estate Factor (see instructions) """""",."""""" 343,802.42 .40039 3, Velue of Life Estate (Line 1 times Line 21 .. , , , , , , , , .. . , , , , , , , " $ 137,655,05 (Include on Rec:apl1ul.tlon, IIn. 111 or 10) o Annuity Name(s) of Annultantls) Date of Birth Presant Age Te,m of Years Annuity Is Payable 1. Velue of Fund from which annuity Is payable, , , , , , , , , , . , , . , , , " $ 2, Frequency of payout ",.""""""""",."",."", 3. Annual payment....................................... S 4, Annuity Factor (see Instructions) ,.", . , , , , , , , , , . , , , , , , , , , , , 6, Adjustment Fector (see Instructions) , , , , , , , , , , , , , . , , , , , , , , , , , 6, Value of Annuity (line 3 tlmas lines 4 and 6) , , , , , , , , , , , , , , , , , " $ (It -. .,.. I. needed ._,. oddll'-l .t.e." 01 NfM ....) C1nclude on Rktlpltul.tlon. IIn.. 115 or UI) . ,R1-:V,164' E."(t (1lIIl') *' SCHEDULE 0 TRANSFERS TO SURVIVING SPOUSE COIAIOHWI.A.l.n1 Of' PIHOl1.V.v.L\ HIDITANCB TAX~ -""""'"' ESTATE OF .'I,NuOIbn KIRKLAND, William p, 21-95-0697 PART A: Enter lbc dclaipllon and value of .Illnlercau. both taxahle and non-I.nhl., rcaudlnl orJocallon. (net of dtductlOOl) which to the dtcedmI'. .urvivins I Ie b will.lnln1. .0 .llon onaw, Of' otherwise. Dcscrl lion of ilcms /\mounl I Life estate in trust funded with stocks and bonds 137,655,05 (See Schedules 8 & K) 2 1992 Sable Wagon Aotomobile 11,950.00 3 Amateur Radio 1,009.00 4 Jointly owned property (See Schedule F) 487,876,52 Part A ToLIl: Enter Ihe amount shown on the recapitulation ahed In the Dfftdtnt InromUltJon Sedlan. Election To Subject Property To Tas Under Sccllon 21IJ(A) As A Tuablc Transfer By This DeeedcnL If alnlltor.imllar~mectJlhcroqulmncntJ orscaion2113(A), and: .. The lnlIt or .imllar am.ngemcnt b llsled on Schedul. o. and b. 1M value oCd.., tlUII oraimilar &m.ngemcnl is cnttred in "twle or in part u an auct on Schedule 0, Ihcn Ihc transf...... penoouI_taUve may 'pe<:ifically idcnlilYlhc IIUII (.11 or. rrJ<tional portIon 0( l"fCCllug.) 10 be Included In Ihc .lectlon 10 have Nth tnIsl or .lmil., Pf'OI'CItY UUlcd AI . taxable transfer in this alai.. If Ita than lhc entire value of tho INIt or .imill( property I. included u . taxablo tnnaI'cr on Schedule 0, tho pmonal repramtatlvt lhal! be c:onIldcmllo have IllIdc tho election only at 10 . fraction of the trust or Ilmilar amnacmmt. The numerator oflhi. fraction it equal 10 tho amounl oflhe trod or .Imll. arrangemenl included U I taxablo auc:t on Schcdulo o. The denominalor I, equII 10 Ibe IotaJ vatuo oflbe tnlIt or .Imilar lITU1acmet'll. ELECTIONI Do )'ou ~Itd unlltr SfttJon 2113(A) to trul .. I ....bl' lramr., In 11I11 ,.tal, aU or I porllon or. Irwl or .lmUar lnan,'mtnl ('nlW lor the aolt UN or Ihb II""rnl', lurvlVln,.pnUH durln,lIIr .unh'ln,.pousr'. ,nUn: IIrrUmr1 YES I X: I NO D SlIM'. /1\ IGuti. . t~/.>-9' Notel tribe ,lrdJon .ppUn to morr than on, Irwl or .lm11ar arran mrnltlhrn. "panl~ rorm musl be .lfnrd and mr4. Part B: Enter tho desaipcion and vlluo or all interests. holh taxable and non-taxable, rcgudlesa ofloc:atJon. (nd of deduc:tiona) which 10 tho d<<edcn,'a .urvivina. It for which. 5edion 1113 (A) eJection i. being made. Descri lion of Items Am.... I Testamentary treost funded with decedent's stocks and bonds 343,802,42 Part 0 Total " 'J ,;: ,it "~"- '"'" .~~ '',) :;;! ~~ 4~ " :3: .' ~"'<".!t_r ~~:r'':lA~--: LAST WILL AND TESTAMENT OF WILLIAM P. KIRKLAND I, WILLIAM P. KIRKLAND, of Hampden Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Teslament and revoke any and all wills and codicils heretofore made by me, ITEM I: My personal representative shall pay from the residue of my estate the e).penses of my lasl illness, funeral and burial debts duly allowed against my estate, and estate taxes occasioned by my death and incurred with respecl to property passing by this Will, ITEM II: I bequeath those articles of my automobiles, personal effects, household goods, and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, if any, as may be my individual property and not the property of my Wife or owned joi'ntly by me with her, as set forth in a separate memorandum which I shall place with my Will 10 the persons therein designated, If I shall leave no separate memorandum, or with regard 10 my automobiles, personal effects, household goods, and other tangible personalty of like nature (not including cash or securities) not referenced by such memorandum, I bequeath such property to my Wife, JEAN M. KIRKLAND, if she survives me by thirty (30) days, Should my Wife, JEAN M. KIRKLAND, not be living on the Ihirty-first day after my death, I bequeath such tangible personalty and insurance thereon to my Son, THOMAS RANDALL KIRKLAND, ') ~! ~. ....p. o ~ @ ~~ ;;. 2 ITEM III: If my Wife, JEAN M, KIRKLAND, su/Vives mc, I give 10 my Wife the minimum pecuniary marital deduclion Icgacy necessary 10 reducc Ihe federal eslale tax on my estale to Ihe smallest possible amounl, after laking into account as credits against such tax the unified credit, the stale dealh tax crcdit, and any other estate tax credits allowed by the Internal Revenue Code; provided, however, that the state death tax credit shall be laken into accounl only 10 Ihe extent that it does not result in an increase in stale death laxes which would olherwise be payable, In making Ihe computations necessary to determine Ihis pecuniary amounl, valuations and credit amounts as finally determined in my federal eslate lax return shall control, Only assets which qualify for the marital deduction shall be allocaled 10 this legacy, ll1is legacy shall carry with it a proportional share of the income earned by my estate 10 the time of distribution, If there shall be no federal estate tax due on my eslate with Ihis legacy unfunded, then it is my intention that this legacy not be funded, ITEM IV: If my Wife, JEAN M, KIRKLAND, su/Vives me, I give all the rest, residue and remainder of my properly, of every kind and nature and wheresoever situated, whether real or personal ("residuary estate"), 10 my Trustee to be held, administered, and dislributed as follows: A, During the lifetime of my Wife, I direct my Trustee to pay to or for Ihe benefit of my Wife, in quarterly or more frequenl inslallments, all of the net income of the Trust. B, During the lifetime of my Wife, my Truslee, in its sole and absolute discretion, may also pay 10 or apply for the benefit of my Wife such portions of the principal of Ihe Trusl as my Trustee deems advisable to liberally provide for 1:>.,. "" J@ ~s: .3 . 3 my Wife's health, support and maintenance, after laking into account her other resou rces, ~ 1~ ,,~ C, In addition 10 Ihl' above provisions, my Wife shall have the power to direct the Trustee to pay to her or to apply out of principal in each year, including the year of my death and Ihe year of her death, an amounl not in excess of Ihe greater of Five 1110usand Dollars ($5,000,00) or five percent (5%) of the then'aggregale value of the Trusl principal, lllis power is non,cumulative and can be exercised only by an inslrument in writing intended to lake effect during her life, signed by my Wife, JEAN M, KIRKLAND, and delivered to the Trustee, D, Upon the death of my Wife, I direct my Trustee to distribule the remaining Trust principal to my Son, THOMAS RANDALL KIRKLAND, If my Son, THOMAS RANDALL KIRKLAND, shall not then be surviving, I direcI thaI my Trustee shall divide Ihe principal and accumulaled income into two equal shares, and one share shall be dislribuled to my heirs al law and the other share shall be delivered to the heirs al law of my Wife, ITEM V: If my Wife, JEAN M. KIRKLAND, docs not survive me, or if my Wife survives me and renounces or disclaims all or any portion of my estate, I hereby give, bequeath and devise my residuary estate, including that portion of my estate so renounced or disclaimed, 10 my Son, THOMAS RANDALL KIRKLAND, if he shall then survive. If my Son, THOMAS RANDALL KIRKLAND, shall also predecease 4~ \} :g " '~ . ~...'.,--- . 4 me, I hereby give, devise and bequeath the residue of my eslate in Iwo equal shares with one share to my heirs at law and the olher share to the heirs al law of my Wife, ITEM VI: My Executor and Trustee, and their successors, shall have the following powers in addition to those vested in them by law, and by other provisions of my Will, applicable to all property, whether income or principal, including property held for minors, exercisable without court approval, and effeclive until aClual distribution of all property: A. To borrow money from any person or institulion, including my Executor or Trustee, and 10 mortgage or pledge any or all real or personal property as my Execulor or Trustee in its sole discretion shall choose, B, To compromise any claim or controversy. C, To invest in all forms of property (including stock, common trust funds and mortgage investment funds, whether maintained by my corporate fiduciary or others) without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard to any principal of diversification or risk, D, To retain any or all of the assets of my estate, real or personal, without regard to any principal of diversification or risk. E, To sell at publie or private sale, to exchange, or to lease for any period of time, any real or personal property and to give oplions for sales, exchanges, or leases, for such prices and upon such terms or conditions as they deem proper, II;,W..,. 5 ITEM VII: I direct that all laxes Ihal may be assessed as a consequence of my death, of whatever nature and by whatever jurisdiclion imposed, shall be paid from my residuary eslate as a part of the expense of Ihe administration of my eslale, ITEM VIII: I appoint PNC BANK as Trustee of any Trust created under this Will, ITEM IX: I appoint my Wife, JEAN M. KIRKLAND, Execulrix of this my Last Will and Testament Should my Wife fail 10 qualify or cease 10 act as Executrix, I appoint my Son, THOMAS RANDALL KIRKLAND, as Executor of my estate, ITEM X: I direct that my Executrix and her successors and my Trustee and its successors shall not be required to give bond for the faithful performance of their duties in this or any other jurisdiction IN WITNESS WHEREOF, I, WILLIAM p, KIRKLAND, have hereunlo set my hand and seal to this my Last Will and Testament, consisting of five (5) typewritten pages, each of which bears my signature, this oJ o..J d day of ~ , 1995, w~ ('~..J- William p, Kirkland, Testator Signed, sealed, published and declared by the above-named Testator, WILLIAM P. KIRKLAND, as and for his Last Will and Testament, in the presence of us, who, at his request, in his sight and presence, and in the sight and presence of each olher, have hereunto s ribed au na s witnesses, (SEAL) h '7nJiva J ~./.....I"" /11+' ~ .4_~ V /.5' -sr;- s- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. zaD601 IWlAISlLRC, PA 17121.0601 NOTICE OF INHERITANCE TAX APPRAISE"ENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESS"ENT OF TAX TAYLOR P ANDREWS 78 W POMFRET ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ESQ PA 17013 02-25-97 KIRKLAND 09-08-95 21 95-0697 CUMBERLAND 101 A.aunt R..1 Uad ~* tll."41 II u, IU.tu WILLIAM P MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... n-li: i54-j-Eif-iiFP--li'2"=96Y-ilo'TicE--ciF-YNHEiiii'liiici!-TAX-jipjiRA"isEifiil'r;-iirrciwliiici!-jjli------------ --..- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KIRKLAND WILLIAM P FILE NO. 21 95-0697 ACN 101 DATE 02-25-97 TAX RETURN WAS I I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..I Eat.t. (Schedule A) (1) 2. Slock. ond Bond. ISchedul. BI 121 5. Clo..ly Held stock/Partnership Intar..t (Schadul. C) (3) ~. Harig.gealNot.. R~.lvabl. (Schedul. DJ 14) 5. Caah/Bank Depoaita'Hi.c. Parsonal Property (Schedul. E) IS) 6. Jolntl~ Ownod Prop.rl~ ISchodul. FI 161 7. Tranafer. (Schedul. G) (7) e. Total A...t. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral Expan.../A~. Coata/Hi.c. Expan... (Schedule H) I') 10. Dabta/Hortgaga Liabiliti../Ltana (Schedul. Xl CI0) 11. Total o.ductlona 12. Net Value of Ta. R.tum 13. Charitable/Government.l aeque.t. (Schedule J) 14. Net Valu. of E.tate SubJeot to TaK NOTE: I CHANGED ,00 343.B02,42 ,00 ,00 12.959,00 ,00 ,00 181 13,321.12 153,77 Ul) U21 USI n41 HOTEl To In.ure proper credit to your eccount, .ub.l t the upper portion of thl. for. with your taK paYllent. 356 , 761. 42 1:'\,474 RQ 343,2B6,53 ,00 343,286,53 I~ an assessment was issued previDusly, lines 14, 15 and/Dr 16, 17 and 18 will r&flect ~igures that include the tDtal D~ ALL returns assessad tD date. ASSESSMENT OF TAX: 15. Awount of Lin. 14 at Spou.al rate (15) 16. A.~t of Line 14 taxable .t Lineal/CI... A rate (16) 17. ~t of Lin. 14 taxabla at Collataral/Cla.. a rata (17) 18. Princlpal TaK Du. TAX CREDITS: PAY"ENT DATE 08-15-'10 RECEIPT NUltBER AA146629 DISCOUNT 1.' INTEREST I-I 207,75- 137,139,16 206,147,37 .00 X,OO. X .06. X ,IS. nel AllOUNT PAID 12,582,70 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE o IF ~AID AFTER DATE INDICATED, SEE REVERSE fOR CALCULATION DF ADDITIONAL INTEREST. ,00 12,368.84 ,00 12,368.84 12,374,95 6.11CR ,00 6,llCR I If TOTAL DUE IS LESS THAN 'I, NO ~AY"ENT IS REQUIRED. IF TOTAL DUE IS REfLECTED AS A "CREDIT" ICR), YOU NAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIONS,) nn c~ ;:1 " f ~ ~ IT] Dl :0 :Dm on .,.~ t'; .~ p .' " ~ ~ ;:.~ E' li> !l -ilL :l"~ (.,j o RESEAVATlOth bt.t.. of elK..,.." dying on or bII'ar. OecHber U. 1912 -- If ."w lutur. lnt.n.t In the ut.t. Is t'M.f.tted In pa.....lon or enjo~t to Cl... . (coll.t.,...) beneflcl.r... of the decedent .,t... the ..plr.llon of MY I.t.t. for 11'. or 'or WI.r., the C~.lth hereby .xpr...lv rll.rv.. the rIght to ~r.I.. BAd ...... tran.',,, I~rlt~. '.k.. .t tM ....'ut Cl... . (coll.t.,.al) nt. on MV .uch tutu... lnt.r..t. PIJRPtlS( Df NOTICEI To fulfill the requtr..-nt. of s.ctlon 2140 of the Inherlt~. Bnd E.t.t. TIX Act, Act II of 1991. 72 P.5. Section 2140. PAYttENTI o.tach tM top portion 0' thh Notlc. Bnd tubtllt Idth your p.ynnl to the A.,I.t.r of Nlll1 prlntH on the rlv.r.. IteM. --.... check 0,. MIMI)' order p.web!. tal REGISTER OF MILLS, ADEIfT All p.yanta "ee.lved th.U flnt be ~1Sed to WlY Int.t..t whIch MY bII dI.M with lIIty ,.....Indlir 1PP11ed to the tax. RUUrCD (CRh A r.fund of . tu credit, .....lch w.. not r....t-.:i on thl Tax R.turn, NY be r..,..t.d by cMIII.Una en "'Appllc.tlon far R.fund of Penn.ylvanl. rnn.rlt~. ~ E.t.t. Tax"' (REY-ISISI. Appllc.tlon. .r. .valllbl. .t the Dfflc. of ~ Aegl.t.r of Will', eny of the 2S R.~ DI.trlet Offlc.., or by calling th. .peel.1 24.hour an....rJng ..rvle. nu.ber. for for.. orderlngl In P.....ylvanl. l-aoa-56Z.20S0, ouhlcle P....,.ylv.nl. ... withIn lacal "-rrl.bur. .r.. (717) 717-1094, TOOl (717) 172-Z25Z (He.rlng IlPalrad Only). OIJECTIDNSI Any p.rty In Int.r..t not ..tl.flad with t~ ~r.I...-nt, .llow8nCe or dl..llowanc. of deduction., or ......-.nt a' tax (Includlna dllcount or Int.r..U .. ahawn on th" Notlc. ...t object wi thin ,bty (601 an of rec.lpt 0' thl. Notlc. bYI "wrlttan prat..t to t~ PA Depart...,t 0' A.v~, la.rd of Appe..., Dept. UI021, Harrhburg, PA 1712I-lOll, OR --.Iectlon to hlv. t~ nthr det.,.lnad .t audit of the account 0' the partonal r.pr..."hUv., OR --appeal to the Orphan.- Court. ....IN ISTonVE CORREcnONSI Factual .rror. dl.cov.red on thl. ......eant ahould be addr....d In writing tal PA Deplrt-.nt 0' A.v~, lur... of Individual T...., ATTHI Pa.t A.....eant R.vleM unit, Dept. 2ea601, Harrl.bur., PA 1712e.0601 Phone (717) 71'.6505. Sea page 5 0' t~ bookl.t "In.tructlon. far Inherltanc. T,x Alturn far I R..ldant Decadent" (REV-ISOI) far an Ixplanltlon of Id.lnlltr.tlvlly corr.ctabl. .rrar.. If any tax ~ I. p.ld within thr.. (S) c.I~.r wonth. I,t.r thl decldent'. de.th, . flv. percant (S~) dl.count of the tlX plld II .Ilowed. DISC~TI PENAL TV I ThlI 11iI: tax ......ty nan-p.rtlelp.tlon peNlty .. ca~tld on the totll 0' thl tu .... Int.rut ......ad, and not p.ld ba'or. Jenu.ry 11, 1996, th. 'Ir.t dey Ift.r thl end 0' thl tax aanalty period. Thl, non.p.rtlolp.tlon pen.lty .. appa.labll In thl .... I....r and In the the .... U.. perJod II you NDUld lIppIel the tIM and Int.rllt that hi. been ......ad II Indlcltlel on thh notln. INTERESTI Inhr.d .. charged betl,.,lng with first dIIy of delinquency, 0,. nine 19) ."th. and CH'II (l) d.y frOll U. dIItl of de.th, to the dati 0' P'YMf\t. TUII .....Ich bee.. delinquent M'ar. J...,.y 1, 1982 b..,. Int.r..t .t the nt. of .Ix (U) "rclnt pa,. ~ calcul.tad It I d.lly r.t. a' .DD01M. All tu.. Which bee.- dellnquw'lt an and .It.r JInuIry 1, 1912 will be.,. Int.,...t It I r.t. which will v.,.y 'rOl c.llndar Y"" to ealendar y..r with that r.t. ~ad by t~ PA Daplrt-.nt a' R.v~. T~ Ippllclbl. Int.,...t rat.. fa,. 19.2 through 199' .r'l '!!!r Int.r." A.te D.llv tnt.r..t Facta,. !!!r Int.rut A.t. U.lly Inter..t Factor 1912 zax .ooaS41 1917 OX .oanu 1915 I6X .000411 19".1991 IU .DOOSDl I... IIX .000501 ,"Z 'X .aoan, 1915 ISX .aOOS56 I"S.I994 7JC .000192 "16 lOX .ODDZU 19"-1997 OX .00024' --tnt.,...t I. c.loul.tlel .. 'allow'l INTEREST . BALANCE OF TAX UNPAID X HVK8ER OF DAYS DELINQUENT X DAILY INTEREST FACTOR uAny Notlc. I..wd lit.,. the tlx bee""l dellnquw'lt will reflact ." Int.rllt cllcul.Uan to ,1ft.... (15) dlYI beyond the det. 0' the .........,t. If P'YNnt II MdI .ft.,. thl Int.r'lt CDllPUt.Uon dati IhcM'l on u. Notlc., Iddltlanal Int.r..t au.t be c.lcul.tld. --. -. ,- -...-'-'" ._-.. - -- - --..- ---.-.--.---- -- - --. _._-,-- ----- --- --. -,--.-- - _.- --~ ----. -..- --- I ~ 1 J.WE!lF1\1f~}rB\l;~~~\?_i ACN m ASSESSMENT P:' RECEIVED FROM. U CONTROL 1;1 AMOUNT NUMBER 1 I , ! I : I ANDREWS TAYLOR P 78 W. POMFRET STREET 101 .le,~el!. ,0 . " I I I ! ~'OIDH'" CARLISLE, PA 17013 'OIDH'" ESTATE INFORMATION, m FilE UMBER U 21-1993-0697 m NAME OF DECEDENT lLAS1) ~ KIRKLAND WILLIAM II DATE, ~F 'AYMENT m 'OST RK DATE COUNTY seN (FIRS1) P 168-09-1637 (Mil " CUMBERLAND DATE OF DEATH I I REMARKS 8 3 JEAN M KIRKLAND CIO TAYLOR P ANDREWS m TOTAL AMOUNT PAID .le,38e.70 vz ftECEIVEDBY ~l Cc..",u'~~.",,~ . $IONAr ~ ' MARY C. LE S ' vtb1r.!.I~ REGISTER OF WILLS .-, 6f " , ESQ , I I , ~.~"~_~ _.__ _ _ _ _--'-,.~.~~---:..~_ --:-.~,~~.._-.- -.- - - - - ---,-. r.7--:- --:o---r . ,t ~'.; /,. . , . ~ . ." SEAL REGISTER OF WILLS . " , , " ~. ..,. ,j I i' ~. .., \, . ", t 'f .,- '.-- ~_ . __ ".a_. ..__A -r~ -- " ...e':... t 1 ... -~-._' " ... - .-.,' --..."... f -~. :,:-~ALI v C. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Oate of Death: Will No, 21-95-0697 william P. Kirek1and Suptumbur 8, 1995 Admin, No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: J. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: 0/0 c. Did the personal representative state an account'informally to the parties in intereest? Yes No X d. Copies of receipts, releases, joinders and approvals of formal or informal accounts ma e filed with the Cerk of the Orphans' Court and may be att 0 th eport, Date: 10-16-97 Taylore P. Aodruws, Esquireu Name (Please type or print) 78 W Pomfrut Struut Address Carlialu, PA 17013 "~) -,l~) z.;: ; Ll 1:]1' ii, ( 717) 243-0123 Tel, No, Capacity: Personal Representative X Counsel for personal representative 'J (HAH: rmf/ AMJ) - JRD/June 30, 1992117858 REGISTER OF WILLS Cumberland County Courlhouse One Courthouse Square Carlisle, PA 17013 NOTICE PURSUANI' TO RULE 6.12 PENNSYLVANIA SUPREME COURT ORPHANS' COURT RULES To: Personal Representative Counsel: 'l'AYLOR P. ANDREWS, ESQ., RE: Estate of WILLIAM P. KIRKLAND HAMt'uJ:;N 'J'Wt' , Deceased, Lale of Estate No.: 21-1995-0697 Date of Decedent's Death: 9 - 8 - 9 7 Pursuant to Rule 6,12, the above named personal representative or the above named attorney, if applicable, within two (2) years of the decedent's death, and annually thereafter unlil administration is completed, Is required to file with the Register of Wills a Status Report as required by Rule 6,12, in substantially the prescribed form, showing the date by which the personal representative, or anorney, as applicable, reasonably believes administration will be completed, The purpose of this Notice is (Q advise you that unless the requisite Status Report is filed with the Register of Wills or Clerk of the Orphans' Court, as appropriate, within ten (10) calendar days after the date of this Notice that the Register of Wills Is required (Q notify the Orphans' Court Division, Court of Common Pleas of such delinquency and to request that said Court conduct a hearing to detennlne whether sanctions should be imposed upon the delinquent personal representative and the delinquent personal representative's counsel, if any. Accordingly, If the requisite Status Report Is not filed by 10-30 , 19...2,7you are hereby advised that a request will be submitted to the Court In accordmce with Rule 6,12, Date: 10-13-97 1'1 [L\ (I, \, .u..tL tl,'J'! ,ULllfJp.ttr Deputy egister of Wills Distribution to Estate File