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Home My WebLink About03-09-07 - . REV-1500 EX + (6-00) . OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER !1 06 COUNTY CODE YEAR 0798 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER t- Kann, Mary S. 201-18-2702 z w DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE C W I 08-23-2006 09-26-1926 REGISTER OF WILLS 0 w (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER C ~ 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) w I- o 4. Limited Estate D 4a. Future Interest Compromise (date of death after D ~~~ 5. Federal Estate Tax Retum Required wCLU 12-12-82) :z:~g ~ 6. Decedent Died Testate (Attach D 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes uCLm copy of Trust) - CL copy of Will) c:( o 9. Litigation Proceeds Received D 10 Sf-ousal pove~ Credit (date of death between D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) . 1 -31-91 and 1-1- 5) I- Z W C Z o CL U) W IIIi: IIIi: o U NAME Jerry A. Weigle, Esquire FIRM NAME (If applicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717/532-7388 COMPLETE MAILING ADDRESS 126 East King Street Shippensburg, PA 17257 (1 ) 77,000.00 (2) None (3) None (4) None (5) 7,734.07 (6) 7,008.75 (7) 48,851.35 (9) 14,889.36 (10) 31,850.28 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjectto Tax (Line 12 minus Line 13) OFFICIAL USE ONLY tJlO,594.17 (11) 46,739.64 93,854.53 0.00 93,854.53 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o i= ~ :) .... n: c( o w a:: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [J Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (12) (13) (14) 0.00 4,223.45 0.00 0.00 4,223.45 15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 i= 16.Amount of Line 14 taxable at lineal rate 93,854.53 x .045 (16) ~ ::>> 11. 17.Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) :::l! 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18) >< x c( .... 19. Tax Due (19) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00; Decedent's Complete Address: STREET ADDRESS 1740 Walnut Bottom Road, Newville ISTATE PA IZIP 17241 CITY Newville Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 4,223.45 4,000.00 210.53 Total Credits (A + B + C) (2) 4,210.53 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) (4) (5) 12.92 (SA) (5B) 12.92 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN uX" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. 0 [!] b. retain the right to designate who shall use the property transferred or its income;.................................... 0 [!] c. retain a reversionary interest; or............................................................................................ ...................... 0 [!] d. receive the promise for life of either payments, benefits or care?.............................................................. 0 W 2. If death occurred atter December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............. ................ ..... .................... ......... ........ ... .... ........................... ............. 0 [!] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 [!] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?................... ................... ...................... .......................... ........................... ..... [!] 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Boyd D. Kann 1740 Walnut Bottom Road rB Newville, PA 17241 ADDRESS ADDRESS 126 East King Street Shippensburg, PA 17257 For dates of death on or atter July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)). . For dates of death on or atter January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or atter July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116 1.2) [72 P.S. 99116 (a) (1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~ Rev-1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kann, Mary S. FILE NUMBER 21-06-0798 ESTATE OF All real property owned solely or as a tenant In common must be reported at fair market value. Fair marXet value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is Jolntly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Residence -1740 Walnut Bottom Road, Newville, Cumberland County, PA VALUE AT DATE OF DEATH 77,000.00 TOTAL (Also enter on Line 1, Recapitulation) 77,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-15GB EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kann, Mary S. FILE NUMBER 21-06-0798 ESTATE OF Indude the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Embarq - refund VALUE AT DATE OF DEATH 18.57 2 Highmark Blue Shield - refund 37.21 3 Waste Management - refund 18.16 4 M & T Bank Checking Account #97332127 2.206.70 Accrued interest on Item 4 through date of death 0.05 5 U. S. Savings Bonds -liquidated 09/28/2006 5.353.38 6 Lane Cedar Chest 100.00 TOTAL (Also enter on Line 5, Recapitulation) 7.734.07 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX+ (6-98) . SCHEDULE F JOINTLY-OWNED PROPERTY Cow.1ONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kann, Mary S. FILE NUMBER 21-06-0798 If an asset was made Joint within one year of the decedenrs date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Boyd D. Kann ADDRESS RELA TrONSHIP TO DECEDENT 1740 Walnut Bottom Road Newville, PA 17241 Son B. C. JOINTLY OWNED PROPERTY: LETTER DESCRIPTION OF PROPERTY %OF DATE OF DEATH DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENrSINTEREST JOINTLY-HELD REAL ESTATE. 1 A 11/23/1998 M & T Bank Certificate of Deposit 12.909.08 50.000% 6.454.54 #31003913794177 A 11/23/1998 Accrued interest on Item 1 through date 106.26 50.000% 53.13 of death 2 A 3/12/1997 Orrstown Bank Checking Account 1.002.14 50.000% 501.07 #414220 A 3/12/1997 Accrued interest on Item 2 through date 0.01 50.000% 0.01 of death TOTAL (Also enter on Line 6, Recapitulation) 7.008.75 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kann, Mary S. FILE NUMBER 21-06-0798 ESTATE OF This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM liON OF Ul-(utJt:1-( I Y DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 2,241.916 Vanguard IRA Income Fund - Boyd D. 48.851.35 100.000 48.851.35 Kann, son, beneficiary TOTAL (Also enter on Line 7, Recapitulation) 48.851.35 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kann, Mary S. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0798 ESTATE OF ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 6,806.30 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Weigle & Associates, P .C. 7,373.77 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Add ress City State Zip Relationship of Claimant to Decedent 4. Probate Fees 306.00 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 403.29 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,889.36 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) . Rev-1502 EX+ (6-98) . SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kann, Mary S. FILE NUMBER 21-06-0798 ITEM NUMBER DESCRIPTION AMOUNT 1 Fogelsanger-Bricker Funeral Home 6.806.30 Subtotal 6.806.30 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) . Rev-1502 EX+ (6-98) . SCHEDULE H-84 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Kann, Mary S. IFILE NUMBER 21-06-0798 ESTATE OF ITEM NUMBER 1 DESCRIPTION Register of Wills, Cumberland County - Letters Testamentary and Short Certificates AMOUNT 302.00 2 Register of Wills, Cumberland County - 1 Short Certificate 4.00 Subtotal 306.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-B4 (Rev. 6-98) Rev-1502 EX+ (6-98) . SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kann, Mary S. FILE NUMBER 21-06-0798 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal - advertising Letters Testamentary 75.00 2 Linda K. Klein - notary fee 10.00 3 Register of Wills, Cumberland County - filing PA Inheritance Tax Return 15.00 4 Register of Wills, Cumberland County - filing Family Settlement Agreement 75.00 5 Sailhamer Real Estate - market analysis of real estate 100.00 6 Terry L. Shetter, Auctioneer - appraisal of cedar chest 35.00 7 Valley Times Star - advertising Letters Testamentary 74.54 8 Weigle & Associates, P .C. - reimbursement for postage, xerox copies, and long distance telephone calls 18.75 Subtotal 403.29 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6.98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kann, Mary S. FILE NUMBER 21-06-0798 Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Boyd D. Kann - judgment note dated 04/24/2003 30.000.00 2 Embarq 82.52 3 Hoover's Plumbing & Heating 95.65 4 Kuhn Communications 46.91 5 Medicare Drug Premiums - refund of overpayment 237.00 6 Nationwide Mutual Fire Insurance - homeowner's premium 344.00 7 North East Waste Services, Inc. 58.90 8 Ophthamology Surgical Institute of Central PA 500.00 9 Penn Fuel Propane 155.09 10 PPL Electric Utilities 77.14 11 PPL Electric Utilities 52.17 12 PPL Electric Utilities 44.90 13 The Sentinel 156.00 TOTAL (Also enter on Line 10, Recapitulation) 31,850.28 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV.1513 EX+ (9-00) . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Kann, Mary S. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal CJistributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) I. 1 Kathryn E. Bowers 220 Blind Lane Newville, P A 17241 Daughter 2 Boyd D. Kann 1740 Walnut Bottom Road Newville, PA 17241 Son FILE NUMBER 21-06-0798 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Specific Bequest, 1/2 Residuary Real Estate, IRA, Joint Assets, 1/2 rActit'hll:llru 100.00 93,754.53 Total 93,854.53 Enter dollar amounts for distributions shown above on lines 5 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Copyright (c) 2002 form software only The Lackner Group, Inc. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Form PA-1500 Schedule J (Rev. 6-98) 0.00 . yo ,. LAST WILL AND TESTAMENT I, Mary S. Kann, presently residing at 1740 Walnut Bottom Road, Newville, Penn Township, Cumberland County, Pennsylvania 17241, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore maae. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give and bequeath my wood with wire front and side jelly-cupboard, which is located in the cellar way of my home, to my son, GEORGE J. KANN. THIRD. I give and bequeath my cedar chest, which is located in the attic of my home, to my daughter, KATHRYN E. BOWERS, on a per stirpes distribution basis. FOURTH. I give, devise and bequeath any real estate that I own at the time of my passing together withthe major appliances contained therein to my son, BOYD D. KANN. FIFTH. I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, to my son, BOYD D. KANN, and my daughter, KATHRYN E. BOWERS, in equal shares, on a per stirpes distribution basis, provided that they survive me by a period of sixty (60) days. SIXTH. It should be noted that I have deliberately omitted my son, George J. Kann, from any substantial distribution under this my Last Will and Testament due to his present health condition. I can only hope and trust that my son, Boyd D. Kann and daughter, Kathryn E. Bowers, will see fit to remember the said George J. Kann with a portion of the rest, residue and remainder of my estate which is my intent, should he decide to seek treatment for his condition and his health conditions improve. This is a request and not a bequest under this my Last Will and Testament. SEVENTH. I nominate, constitute and appoint my son, BOYD D. KANN, presently residing at 1740 Walnut Bottom Road, Newville, PA, 17241Cumberland County, Pennsylvania, to be the Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor I then nominate, constitute and appoint my daughter, KATHRYN E. BOWERS, presently residing at 220 Blind Lane, Newville, Pennsylvania 17241, to be the Executor of this my Last Will and Testament. -7r1 cr s /(~ (SEAL) WEIGLE & ASSOCIATES. p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 " EIGHTH. I direct that my personal representative(s) shall not be required to give bond for the faithful performance of their duties in any jurisdiction. NINTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of -my estate and that such be paid out of the rest and residue of my estate. TENTH. I direct my Executor to retain the services of JERRY A. WEIGLE, ESQillRE, with offices located at 126 East King Street, Shippensburg, Pennsylvania 17257, with respect to the settlement of my estate due to his familiarity with my affairs. IN WITNESS WHEREOF, I, MARY S. KANN, have hereunto set my hand and seal to this my Last~d Testament, written on two (2) pages, the first page signed for identification only, this day of ~ ' 2003. /tc ~.,4 k~ (SEAL) WEIGLE & ASSOCIATES. p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 '. ~ This instrument was by the Testatrix, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND /ll~!l ~1 ~~.~ /Jaa1{C71~fl SS I, Mary S. Kann, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. NOTARIAL SEAL . Jerry A. Weigle, NotarY PublIC Shlppensburg, PA Cumbertand County Commission Expires October 7, 2006 ~,~ K~ WEIGLE & ASSOCIATES. p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 .... """~_~"""""~".'._"_ ...... ....,.~~""'_..''''''~'''!~_j.>._.'''''''''_.'"'_..._,..--..:._.......~_._'.......,..''''':<"''..,~...,........."...,..r'.-'-":...-....,.....-" -.p,..~~, ". .,,,-.....,.., .,,~- ~. COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, ~~r I(Ie Jq I~,e \./ and !:a ({)fl m . ,,\)YYf) , the foregoing instrument, bei:n,g duly qualified according to law, do depose and say that we were present and saw Mary S. Kann, the Testatrix, sign and execute the instrument as her Last Will; cA~ ~.iW)ford, , the witnesses whose names are signed to that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix, signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me bY~6''-'\ (' I ( \ (. ~ F (e y Ji!JJw.nd IL VA. fA 1> lfotd and ~(} i-d) /1} '\.CJvC() witnesses, this ~daY of ~ / I (J ~~-d~ ~~. WEIGLE & ASSOCIATES. RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSSURG. PA 17257-1397 r?/~ rP/(eoi ~, Jne. 494 E. King St. Shippensburg, Pa 17257 Office (717)532-6059/Fax (717)530-5181 www.sailhamer.com/info@sailhamer.com November 17,2006 This analysis has not been performed in accordance with the uniform standards of professional practice which requires valuers to act as unbiased, disinterested third parties with impartiality, objectivity and independence and without accommodation of personal interest; it is not 1o.be construed as an appraisal and may not be used as such for any purpose. Per your request the following is a market analysis for real estate located at 1740 Walnut Bottom Road, Newville, PA, Penn Township, Cumberland County (Deed Book H2O, Deed Page 941; TaxID#:31-11-0298-009). Information contained in this analysis has been extracted from the deed, Cumberland County Tax Database, the Metropolitan Regional Information System, the Central Penn Multiple List System and personal investigation. The subject is a .28 acre lot improved with private well and septic system. Upon the lot has been constructed a two story dwelling dating to the early 1900's covered with aluminum siding and a metal and rubber roof. To the rear of the dwelling are two separate double story buildings currently used for storage. The rear yard is enclosed with a chain link fence and there is off-street parking. The basement of the dwelling is of dirt floor and stone walls. It contains the oil fired hot water furnace and water heater and serves as additional storage space. The main level of the dwelling contains a kitchen with oven/range and refrigerator, dining area, living room, den, family room, and laundry with a half-bath. There is an enclosed porch to the rear of the dwelling. The second level contains three bedrooms and a bath room. There is an attic above the second level accessed by walk-up stairs. The attic is floored and serves as additional storage space. The subject is located in a relatively rural community with like properties in near vicinity. 1 I / II The overall condition of the subject property is poor with numerous items in which appeared to be in need of repair in addition to the overall lack of cosmetic appeal. Based upon findings obtained from the Cumberland County Tax Database, the subject property's deed, MRIS Multiple list service, the Central Penn Multiple List Service and personal investigation a market analysis of the subject property would indicate a market value of $75,000- $79,000. ~fu, ~~- Associate Broker Sailhamer Real Estate, Inc. -'.....7"'___.~_;__1"~-:r:"l.~."' 0" " .' .-~-~_____r~--4V~r 1~~:~~-~--'-~~~-~ BILL OF SALE KNOW ALL MEN BY THESE PRESENTS, that the undersigned, DONALD G. KANN and MARY S. KANN, husband and wife, for and in consideration of One Dollar ($1.00), the receipt of which is hereby acknowledged, do hereby bargain, sell, transfer, assign, and deliver the following goods, chattels and property: all household goods and furnishings now remaining and being in the residential dwelling known as 1740 Walnut Bottom Road, Newville, Penn Township, Cumberland County, Pennsylvania 17241, owned by the undersigned and being transferred and sold to the purchaser, BOYD D. KANN, on the date hereof. TO HA VE AND TO HOLD all and singular the said personal property unto the purchaser, his heirs and assigns, to and for their own proper use and benefit forever. AND the Sellers, for themselves and their heirs, covenant and agree to and with the Purchaser, his heirs and assigns, to forever defend the same against the lawful claims of all other persons. HEREOF, the undersigned have set their hand and seal on the lP' , 2003. ~-t1V\llO~~(SEAL) DONALD. , Seller ~~$/)~EAL) S. , Seller COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND On this ~ day of ~ ., 2003, before me, a Notary Public, personally appeared Donald G. Kann and Mary . Kann, husband and wife, to me known to be the persons described in and who executed the for ing instrument and acknow dged they executed the same as their free act and deed. . NOTARiAl SEAL Jerry A. Weigle, Notaty Publ' Shlppensburg, PA Cumbef1and County Comml88ion Expires October 7, 2000 WEIGLE & ASSOCIATES, RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 I .--.-- rI M&fBank 499 Mitchell Street, Millsboro, DE 19966 September 18, 2006 Weigle & Associates, P.C. Attorneys at Law 126 East King Street Shippensburg, PA 17257-1397 RE: Estate of Mary S. Kann Date of Death: August 23, 2006 Social Security No.: 207..{) 7 -6276 Dear Mr. Weigle: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account TYpe.... .... . .. . .. . . . . .. . ... ... Checking Account Account Number....................... 97332127 Ownership (Names oj}...............Mary S. Kann Opening Date...........................01/28/80 (account closed 09/13/06) Balance on Date of Death........ .$2,206.70 Accrued Interest $ 0.05 Total................................... ....$2,206.75 2. Account Type. . .. . ... . .. . .. . .. . .. . .. . ... Certificate of Deposit Account Number...................... .31003913794177 Ownership (Names oj}.............. .Boyd Kann, Mary S. Kann Opening Date. . .. . ... .. . . . . .. . .. . ... .. . .11 /23/98 (account closed 091 13/06) Balance on Date ofDeath.........$12,909.08 Accrued Interest $ 106.26 Total...........................;....... ....$13,015.34 ... . Page 2 September 18, 2006 The above named decedent did not have a safe deposit box. For any additional information on the above accounts, including ownership, statements and closures please contact our Walnut Bottom branch at 717-532-2414. Sincerely, {)wJkN--- VU1fl{1~U Charlene Warrington, Records Management 1-888-502-4349 SEP 3 0 200& ESTATE OF MARY S KANN 125 EKING ST SHIPPENSBURG PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271055 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 449849632 EE $50.00 01/1990 $25.00 $35.74 $60.74 452131610 EE $50.00 04/1990 $25.00 $34.56 $59.56 452133749 EE $50.00 03/ 1990 $25.00 $35.74 $60.74 452135879 EE $50.00 03/1990 $25.00 $35.74 $60.74 452137748 EE $50.00 02/ 1990 $25.00 $35.74 $60.74 462779509 EE $50.00 05/1990 $25.00 . $34.56 $59.56 462781393 EE $50.00 06/ 1990 $25.00 $34.56 $59.56 462783274 EE $50.00 07 I 1990 $25.00 $34.56 $59.56 46278496 EE $50.00 08/1990 $25.00 $34.56 $59.56 462786814 EE $50.00 09/1990 $25.00 $34.56 $59.56 Total number of bonds redeemed: 10 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 ESTATE OF MARY S KANN 125 EKING ST SHIPPENSBURG PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271054 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 402463945 EE $50.00 01/1989 $25.00 $38.20 $63.20 402465993 EE $50.00 02/1989 $25.00 $38.20 $63.20 402468131 EE $50.00 03/1989 $25.00 $38.20 $63.20 416454540 EE $50.00 04/1989 $25.00 $36.96 $61.96 416456525 EE $50.00 04/1989 $25.00 $36.96 $61.96 416458580 EE $50.00 05/1989 $25.00 $36.96 $61.96 416460935 EE $50.00 06/1989 $25.00 $36.96 $61.96 432413603 EE $50.00 07 /1989 $25.00 $36.96 $61.96 432415583 EE $50.00 08/1989 $25.00 $36.96 $61.96 432418065 EE $50.00 09/1989 $25.00 $36.96 $61.96 449843337 EE . $50.00 10/1989 $25.00 $35.74 $60.74 449845601 EE $50.00 11 / 1989 $25.00 $35.74 $60.74 449847720 EE $50.00 12/1989 $25.00 $35.74 $60.74 Total number of bonds redeemed: 13 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 ESTATE OF MARY S KANN 125 EKING ST SHIPPENSBURG PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271053 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 351709236 EE $50.00 01/1988 $25.00 $40.76 $65.76 351711838 EE $50.00 02/1988 $25.00 $40.76 $65.76 359546289 EE $50.00 03/1988 $25.00 $40.76 $65.76 359547614 EE $50.00 04/1988 $25.00 $39.46 $64.46 359551168 EE $50.00 05/1988 $25.00 $39.46 $64.46 378861973 EE $50.00 05/1988 $25.00 $39.46 $64.46 378864341 EE $50.00 06/1988 $25.00 $39.46 $64.46 378866669 EE $50.00 07 /1988 $25.00 $39.46 $64.46 378868810 EE $50.00 08/1988 $25.00 $39.46 $64.46 397582763 EE $50.00 09/1988 $25.00 $39.46 $64.46 397585268 EE $50.00 10/1988 $25.00 $38.20 $63.20 397586620 EE $50.00 11/1988 $25.00 $38.20 $63.20 402461770 EE $50.00 12/1988 $25.00 $38.20 $63.20 Total number of bonds redeemed: 13 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 ESTATE OF MARY S KANN 125 EKING ST SHIPPENSBURG PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271052 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 314081258 EE $50.00 05/1987 $25.00 $42.06 $67.06 314084178 EE $50.00 06/1987 $25.00 $42.06 $67.06 314086256 EE $50.00 06/1987 $25.00 $42.06 $67.06 314250835 EE $50.00 01/1987 $25.00 $43.40 $68.40 314253112 EE $50.00 02/1987 $25.00 $43.40 $68.40 314256236 EE $50.00 03/1987 $25.00 $43.40 $68.40 314260007 EE $50.00 04/1987 $25.00 $42.06 $67.06 329679902 EE $50.00 07/1987 $25.00 $42.06 $67.06 329851992 EE $50.00 08/1987 $25.00 $42.06 $67.06 329855528 EE $50.00 09/1987 $25.00 $42.06 $67.06 338727310 EE $50.00 101 1987 $25.00 $40.76 $65.76 338729923 EE $50.00 11 / 1987 $25.00 $40.76 $65.76 351707124 EE $50.00 12/1987 $25.00 $40.76 $65.76 Total number of bonds redeemed: 13 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 ESTATE OF MARY S. KANN 125 E. KING ST SHIPPENSBURG, PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271051 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 249171007 EE $50.00 01/ 1986 $25.00 $54.16 $79.16 249195912 EE $50.00 02/1986 $25.00 $54.16 $79.16 267602887 EE $50.00 06/1986 $25.00 $52.60 $77.60 267604812 EE $50.00 07 /1986 $25.00 $52.60 $77.60 267607250 EE $50.00 08/1986 $25.00 $52.60 $77.60 267954146 EE $50.00 04/ 1986 $25.00 $52.60 $77.60 267956519 EE $50.00 05/1986 $25.00 $52.60 $77.60 270321850 EE $50.00 08/1986 $25.00 $52.60 $77.60 270324287 EE $50.00 09/1986 $25.00 $52.60 $77.60 270326796 EE $50.00 10/1986 $25.00 $51 ,08 $76.08 270328639 EE $50.00 11/1986 $25.00 $43.40 $68.40 271861668 EE $50.00 03/1986 $25.00 $54.16 $79.16 284071460 EE $50.00 12/1986 $25.00 $43.40 $68.40 Total number of bonds redeemed: 13 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 ESTATE OF MARY S. KANN 126 E. KING ST SHIPPENSBURG, PA 207-07-6276 Redemption Date: 09/28/2006 17257- Transaction Number: 6825271050 Serial Number Series Denom Issue Issue Price Interest Earned Redemption Date Value 20337569296 EE $100.00 04/1992 $50.00 $60.04 $110.04 279089048 EE $100.00 11/1990 $50.00 $66.76 $116.76 309060804 EE $100.00 08/1991 $50.00 $64.48 $114.48 309335113 EE $100.00 10/1991 $50.00 $62.24 $112.24 361861281 EE $100.00 09/1992 $50.00 $60.04 $110.04 362160750 EE $100.00 11 / 1992 $50.00 $57.88 $107.88 50277161996 EE $100.00 03/1991 $50.00 $66.76 $116.76 60308793091 EE $100.00 06/1991 $50.00 $64.48 $114.48 60361612946 EE $100.00 07 / 1992 $50.00 $60.04 $110.04 80259494459 EE $100.00 04/1991 $50.00 $64.48 . $114.48 90279096042 EE $100.00 01/1991 $50.00 $66.76 $116.76 Total number of bonds redeemed: 11 Walnut Bottom Office 28 Walnut Bottom Road Shippensburg, PA 17257 (717) 532-2414 · OCT-ll-e6 138:313 AM SHETTER~TERRY . . . . . . 7172641445 P.01 T~ry L. S~ A.uct"'~(APPY~Serv~ 365 Musser Road, Shippensburg, P A 17257 717-264-3885 ^rpmif;of for: Mary S. Kann Estate. 1140 Walnut Bottom Rd, Newville" PA 17241 I )ate: ()ctober I 0, 2006 ITEM APPRAISAL VALUE I.ane cedar lined blanket chest $100.00 APPRAISAL FEE~ $35.00 . .. September 27, 2006 TO: law Offices of Weigle & Associates, P.C. 126 East King St. Shippensburg, PA 17257 FROM: Todd L. Miller Customer Service Supervisor P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF: Mary S. Kann DATE OF DEATH: August 23,2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOllOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 414220 Mary S. Kann 03/12/97 $1,002.14 $0.01 Boyd D. Kann ;~ Jate 9 - /3':"~& ;ustomer Name 7!1(lAJ;,r / xl Jescription (/' )heckina :5~) Misc. Debit :66) M~A Debit :77) Correction :50) Closing Acct. II) a....2. / f :52) Hometown Investment Withdrawal "repared By ;;1~~ ,d/A -- ChecldnglSavingslClub DebIt o~ Account Number "II 4L ;g d j) ~414f ) Savings (58) Regular wId (50) Closing Acet. e .;\;) Customer Signature'),~---;.-/ ~. ..HAA~ . Y"f I \ Club (51) Closing Acct. .~ sEP 3 0 lQn~ .. Vanguard" September 27, 2006 P.O. Box 2600 Valley Forge, PA 19482-2600 www.vanguard.com ATTN JERRY A WEIGLE WEIGLE & ASSOCIATES 126 EAST KING ST SHIPPENSBURG PA 17257-1397 Wellesley Income Fund Inv 09973984393 Estate of Mary S. Kann Dear Mr. Weigle: We are responding to your letter notifying us of the death of Mary S. Kann, and requesting a valuation of the above account. For your convenience, we have provided the information below. As of August 23, 2006, the number of shares, the price per share, the value of the fund, and the accrued dividends (if applicable) were as follows: Fund Shares Price Value Accrued Dividends Wellesley Income Fund Inv 2,241.916 $21.79 $48,851.35 In addition, we have provided the general inherited individual retirement account (IRA) rules. The beneficiary's (ies') situation may involve circumstances that differ from these rules; therefore, we encourage one to consult a qualified tax advisor. Vanguard will need to transfer the account into an inherited IRA with a registration, which is required to reflect the beneficiary's (ies') name(s) as well as the name of the original IRA owner. Additional contributions cannot be accepted into the inherited IRA. Once the account has been transferred, the beneficiary(ies) will then need to begin taking distributions from the account. Any remaining required minimum distribution amount, not satisfied by Mary S. Kann, must be distributed from the beneficiary's(ies') account by December 31 of the year of death. In addition, the first death distribution will need to be distributed by December 31 of the year following th~ year of the IRA owner's death. . IRS regulations allow two distribution options for beneficiaries: the Life Distribution Rule, or the remaining life expectancy of the original IRA owner. The IRS allows a comparison of these two rules each year to determine the longest life expectancy factor. For the Life Distribution Rule, the first mandatory death distribution is calculated by dividing the December 31 IRA balance in the year of death by the appropriate single life expectancy factor. The appropriate divisor can be obtained from the Appendix of IRS Publication 590. If separate inherited IRA accounts are established for each beneficiary by December 31 of the year following the IRA owner's death, then each beneficiary can take distributions based on his/her own single life expectancy, instead of that of the oldest primary beneficiary. For subsequent annual distributions, use the prior year-end balance and divide by the prior year divisor subtracted by one To take a distribution based on the remaining life expectancy of the IRA owner, obtain the life expectancy for the deceased, as of their birthday in the year of death, and subtract one from it for the first year distribution. For subsequent annual distributions, use the prior year-end balance and divide by the prior year divisor subtracted by one. The appropriate divisor can also be found in the Appendix of IRS Publication 590. To transfer the account into an inherited IRA, Vanguard requires the following information (we may have already received some of the documentation): 1. A certified copy of Mary S. Kann's death certificate. You may send either the original certificate or a photocopy of the original; however, if you are sending a photocopy, it must be certified. The certification can be provided by the Bureau of Vital Statistics and must: . Be original; . Bear a raised seal or multi-colored stamp; and . Include a written statement ensuring the copy is a "true and accurate copy of the original". Please note that Vanguard only maintains certified copies of legal documents for two years. If you would like us to return this document, please send us a letter of instruction requesting this. 2. IRA Change of Registration and Adoption Agreement. This form will authorize the transfer and establish the new IRA account. We will transfer the account when we receive the requested documentation. The form listed above was sent to you under separate cover. . ' . ~ If you have any questions or need further assistance, please contact a member of our Transition Specialist Team at 1-888-237-9045. We are available Monday through Friday from 8 a.m. to 8 p.m., Eastern time. Sincerely, Client Services Department are 50744071 .~-..,.,.~,~ ~'7"':-~~~'. ""~'~~.' ,'"'- '_""'~~-T'"'1'--~ ,,', '" -'. ,~.' """~' -- " " ~"" - ,.' ,\ ., . . ~~~.~' .' . .... WEIGLE & 'ASSOCIATES, P.c. . A'lTQRNEYS AT Uw 126 :EAST KING STREf;T, SJnpPENSBt1kG,PA 17257-1397 .. Tn!PIIQN!t: (711) 532-7388F.u:(11'1)S3Z-f;SS2 ~lI','" ,,,'.~~!:;I"."!!"'~I"~l'\ - .. ' . .... (,~ .':~\l~!t." :~~l~ $30,000.00 April 24, 2003 JUDGEMENT NOTE WHEREAS, the undersigned, Donald G. Kann and Mary S. Kann, hereinafter referred to as "obligor," are sui juris adults presently residing at 1740 Walnut Bottom Road, Newville, Cumberland County, Pennsylvania 17241; and WHEREAS, Boyd D. Kann, hereinafter referred to as "obligee," is a sui juris adult, presently residing at 1740 Walnut Bottom Road, Newville, Penn Township, Cumberland County, Pennsylvania 17241; and WHEREAS, obligee previously advanced to obligor the full sum of Thirty Thousand Dollars ($30,000.00) for various home improvements at various times over the years on an interest free basis to be fully repaid as funds permitted. WHEREAS, obligor has agreed to evidence the above-referenced loan obligation by executing a demand Judgement Note obligation in favor of obligee in the amount 'of Thirty Thousand Dollars ($30,000.00) without interest. THEREFORE, the undersigned hereby promises to pay on demand to the order of Boyd D. Kann (obligee) the sum of Thirty Thousand Dollars ($30,000.00).. It is understood between the obligor and obligee that this note is not negotiable or assignable. The undersigned does hereby authorize and empower any attorney or Prothonotary of any court of record of Pennsylvania or elsewhere, to appear for him and confess judgement against him in favor of the legal holder of this Note for the above sum, with or without declaration, with costs of suit, release of errors without stay of execution; and further does hereby voluntarily agree that a writ of execution shall issue on the said judgement, waiving and releasing all relief from any and all appraisement, stay of execution, laws of any state now in force or hereafter to be passed; and also waives the benefit of the present and any future bankruptcy law that may be passed by the United States. ~~.~ DONALD G. KANN, 0 hgor ~l /).~ MAR S. , Obhgor (SEAL) (SEAL) WEIGLE & ASSOCIATES. RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397