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LAST WILL AND TESTAMENT
OF
ROGER E. NELSON
I, ROGER E. NELSON, of Carlisle, cumberland county,
Pennsylvania, being of full age and sound and disposing mind,
memory and understanding, do make, publish and declare this to be
my Last Will and Testament, hereby revoking and annulling any and
all Wills and Codicils made by me before the date of this document.
ITEM ONE - DEBTS: I direct that all my legally enforceable debts,
funeral expenses and taxes payable because of my death be paid as
soon after my decease as may be found to be convenient.
ITEM TWO - TAXES: I direct that each bequest hereunder (both
specific and residual) shall bear a share of all estate,
inheritance, succession, death or similar taxes (except generations
skipping transfer taxes) assessed with respect to my estate herein
disposed of or any part thereof, or on any bequest or devise
contained in this my Last will (which term when used herein shall
include and Codicil hereto), or any insurance upon my life or any
property held jointly by me with another or on any transfer made by
me during my lifetime or on any other property or interest in
property included in my estate for such tax purposes. Such share
shall be in the same proportion as the taxable value of the
property bequeathed to a given heir bears to the total gross
taxable value of my estate for estate, inheritance, succession,
death or oimilar tax purposes.
ITEM THREE - REAL ESTATE : I give, devise and bequeath all my
real property and specifically, the property located at 716 West
North street, Carlisle, Cumberland county, Pennsylvania, and all
policies of fire, burglar, property damage and other insurance on
or in connection with the use of this property, to my son,
Roger E. Nelson II. If my son fails to survive me by thirty (30)
days or should predecease me, the real estate shall become the
property of his estate.
ITEM FOUR - LIFE INSURANCE POLICIES : In consideration of the my
gift of real estate to my son, I have designated my daughter,
Elizabeth Nelson Ray, as beneficiary on all my life insurance
policies. It is my opinion that the value of my real estate is
approximately equal to the death benefits payable under these
policies and a prior cash gift to her, and that, to the extent the
real estate has any value higher than the value of death benefits
payable under these policies, said value results from the
improvements made to said real estate through the efforts of my
son.
\,
ITEM FIVE _ RESIDUE: I give, devise and bequeath all the rest,
residue and remainder of my property of every kind and description
(including furniture, appliances, furnishings, pictures,
silverware, china, glass, books, jewelry, wearing apparel, boats,
automobiles, and other vehicles and lapsed legacies and devises)
wherever situate and whenever acquired before or after the
execution of this Will, absolutely in fee simple, in approximately
equal shares, to my children, Roger E. Nelson II and
Elizabeth Nelson Ray. In the event either of my said children
should predecease me or if either should fail to survive me by
thirty (30) days, the share of a child predeceasing me shall pass
to the estate of the deceased child.
ITEM SIX _ APPOINTMENT OF EXECUTOR: I nominate, constitute and
appoint as Executrix of this my Last Will and Testament, my
granddaughter, Rebecca N. Tortorici, and direct that she shall
serve without bond. If for any reason she is unable or unwilling
to serve or continue to serve, then I nominate, constitute and
appoint as substitute or successor Executor, my son,
Roger E. Nelson II, and direct that he shall serve without bond.
"Executor", as used in this will, shall include both the masculine
and feminine gender and shall apply equally to my Executors named
herein and to any successor or substitute Executor acting
hereunder.
ITEM SEVEN _ POWERS GRANTED EXECUTOR: By way of illustration and
not of limitation and in addition to any inherent, implied or
statutory powers granted to Executors generally, my Executor is
specificallY authorized and empowered with respect to any property,
real or personal, at any time held hereunder and any provision of
thin my Willi to allot, allocate between principal and income,
assign, borrow, buy, care for, collect, compromise claims, contract
with respect to, continue any business of mine, convey, convert,
deal with, dispose of, enter into, exchange, hold, improve,
incorporate any business of mine, invest, lease, manage, mortgage,
grant and exercise options with respect to, take possession of,
pledge, receive, release, repair, sell, sue for, to make
distributions or divisions in cash or in kind and partly in each
without regard to income tax basis of such asset and in general, to
exercise all of the powers in management of my estate which any
individual could exercise in the management of similar property
owned in its own right, upon such terms and conditions as to my
Executor may seem best, and execute and deliver any and all
instruments and to do all acts which my Executor may deem proper
and necessary to carry out the purposes of this my Will, without
being limited in any way by specific grants of power made and
without the necessity of a Court order.
These powers are in addition to the powers granted my Executor
under my Deed of Trust dated March 6, 1995.
2
\.
I further authorize lilY Executor to exercise any options
available in determining and paying income, gift and death taxes in
my estate, and to allocate my generation skipping tax exemption.
Any successor or substitute Executor shall possess all the
rights, powers and duties, authority and responsibility conferred
upon the Executor originally named herein.
IN WITNESS WHEREOF,
Last Wil~nd T~tament,
day of lVr~ k..
I, ROGER E. NELSON have signed this, my
typewritten on three (3) pages, this ~
, 1995.
c:1?rf'14t f e 7lfl::B-mo- (Seal)
ifuh'ER')E. NELSON
Signed, sealed, published and declared by ROGER E. NELSON, the
above named Testator, as and for his Last Will and Testament, in
the presence of us, who in his presence and in the presence of each
other, have at his request subscribed our names as witnesses
heret .
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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COMMONW!AUH O. '!NNSYlYANrA
O!'AUM!Nr o. R!Y!NUf
Dur.210601
HAUISlURG.'A 11121-0601
ODIN' NAM (lA'. IU. AND MIOOU INI IAII
NELSON. Roger E. Sr,
ftOCIAl ueUlln NUMIU
---
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'ORDATlSO'DIATHAnlR 12/31/91 CHICKHIRI
If A SPOUSAL
POYIRTY CRlDIT IS ClAlMID 0
'111 NUMIIR
21-96-142
COUNTY CODE
DIClOtN"$ (OM'~tU ADDltn
YEAR
NUMBER
8/31/02
716 West North Street
Carlisle. PA
c~"' Cumberland
AMOUN' II(IIV1D lU1INS'IU(fION$1
Chl'(k hl'le ., you ofC rcquc\ling a Icfund 0' you I ovcfpoymcnl.
DAU Of 1111..
03.
!9 5.
1
_8.
o 2. Supplemental Relurn
[1g I. Original Relurn
o A. limited E.lal. D.o. Futur. Inl.r.,' Camp rami,.
(for dol.. of dealh aft.r 12.12.82)
~ 6. e.cedent Oi.d T.'lal. 0 7. O.c.denl Maintain.d 0 living Tru,'
IAlfach copy 01 Willi (Alfach copy 01 Tru,')
AU.CORRUPONDENCE AND CONFIDENTIAL TAX INFORMAnON SHOULD IE DIRECTED TOI
eOM'lln MAIllNG AOOlln
R.maind.r R.lurn
(for dol.. of d.alh prior to 12.13.82)
Federal E,lale Tax R.lurn Rlqulr.d
Tolal Numb" of Safe Oepo"l Bo....
.' '\
2600 Eastern 8lvd.. Suite 102
York.PA 17402
II) 109.000,00
(2) 140.640.56
(3)
( 4)
(5) 205.009.60
(6)
( 7) 106.649,97
(9) 9.887.73
(101 2.370.93
181
DAn 0' DfA'"
191-26-7020
1/19/96
111)
1121
(13)
114)
1151
1161 549.041.47
1171
Oi.count Inlerllt
+ 1.431.60
)(._-
)( .06 -
)( .15 _
1181
119)
(20)
~J
'0
,'..'1
0..
561.300.13
12.258.66
549.041. 47
549.041. 47
32.942,48
32.942.48
28.632.00
20. If line 191. greal" than line 18, Inllr the difference on L1nl 20. Thi. it the OVERPAYMENT.
aD
21. If Une 18 I. greoler than line 19, enler thl diff."nce on line 21. Thi. II the TAX DUE.
A. Enter th.lnler..t on ,h. balance due on lIn. 21A.
8. En'or lhe 10'01 alllno 21 and 21A an lIno 21B. Thi.;, ,he BALANCE DUE.
Mako ChICk Payablo tal Rogl.tor ., Will., Agon'
",WJ"lc?' :,IIIUn TO ANSWER ALL QUEmONI ON REVERSE SIDE AND TO RECHECK MATH, , '!';":"i!;",,"~i~~!I\U!
Under pen Itl.. of perlury. I d.c1orl Ihat I hav. .xaminld thl. relurn, including accompanying "hedul.. and .Iollmlnh, and 10 Ih. b..t of my knowl.dge and belief,
II illrue, red and complltl. I dlclotllhal all ,,01 ..Iale hat bun r.port.d at true marklt 'talu.. Declarolion 0' prlparer other than thl p.nonol tlpre..nlative I.
baud on IlnformOllon of which pre arer hot any knawl.dg..
'tONAtUiIll 'UWN RU~N$tlll fOI 'lUNG Inu"'~ ADDlln DAn
136 Carria e lIill Lane ()'i/lt('11.
ADDlln DAn
2600 Eastern Blvd.. Suite 102. York. PA 17402 09;1&(96
fl' ""'''''''''IIUI'tl'l'IHO ,POll'" H.......n...". "1" "'HD ...1001' tHIII"'ll
illS
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Andrew F. Kagen. Es uire
nU'HONl NUMllI
717 757-4565
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l. Roal E,'a'o (Schodulo A)
2, S'ac~. and Band. ISchodulo BI
3, Cla..ly Hold SI.ckJPartno"hip In,oro"ISchodulo q
A. Mortgag.. and Not.. Receivobll (Schedule 0)
5. Ca.h, Bank Olpo.I" & MI.e.llonlou. Plnonal Properly
ISchodulo EI
6. Jointly Ownod Praporty (Schodulo ')
7, Tra..lo" ISchodulo G) (Schedulo l)
8. Total Grou Au." (Iotalllne. 1.7)
9. Funeral bp.n..., Admini.,rolive Co.h, Mi"ellaneou.
Expo..u 15chodulo HI
10, Oob", Martgago lIabllillu. lIo.. (Schodulo II
11, Talal Ooduclia.. ('alalllno. 9 & 10)
12, Nol Valuo 01 E"alo(lino 8 mlnu. lIno 111
13. Chorilable and Governm.ntol R.qu.." (Sehldul. J)
lA. N.t Value Sub.d to Tax (line 12 mlnu. Unl 131
15. Spau.al Tra../ou(lar dolo. 01 doalh alt.. 6.30,94)
5.. In.trudlon. for Ar,plicoble Percentage on Rev"..
Sldl. (Includ. valu.. rom Sch.dule K or Sch.dule M.I
16. Amount of lIn. IA taxable at 6% rate
(Includ. valu.. from Schedull K or Schldull M.)
17. Amount of lIn. lA taxable al 15% rol.
(Includo valuu Iram Schodulo K or 5chodulo M.)
18. Principal 'a. duo (Add 10. ham lIno. 15, 16 and 17.)
19. C"dih Spou.al Pov.rty Credit P,lar Paym.n"
+ 27,200.40
x
!
i
.
B
~
...
(21)
(21A)
(21BI
4.310.48
4.310.48
Ad .48 of 1994 provide. for the reduction of the tax rate. Impo.ed on the net value of trander. to or for
the u.e of the .pou.e. The rate. a. pre"r1bed by the .tatute wl\l bel
e 3'l't (.03) wl\l be applicable for e.tate. of decedent. dying on or after 7/1194 and before 1/1/96
e 2'l't (.02) wl\l be applicable for e.tate. of decedent. dying on or after 111/96 and before 1/1/97
e 1'l't (.01) wl\l be applicable for e.tate. of decedenll dying on or after 111197 and before 111198
e Spou.al trande" occurring on or after 1/1/98 wl\l be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK kl IN THE APPROPRIATE BLOCKS.
1. Did decedent make a transler and:
a. retain the use or Income 01 Ihe property translerred, .......................................................
b. retain the right to designate who shall use Ihe property translerred or its Income, ...............
c, retain a reversionary Interest; or ...................................................................................
d. receivo the promise lor Iile 01 either payments, benelits or care9.......................................
2. II death occurred on or belore December 12, 1982, did decedent within two years preceding
death transler Ilroperty without receiving adequate conslderallon9 II death occurred alter
December 12, 1982, did decedent transler property within one year 01 death without receiving
adequate conslderallon9,...,...,..,...,.,.,.....".,.,..........,.....,............,.............,.,.................,..,'
3. Did decedent own an 'In Irust lor' bank account al his or her death9......................................
YES NO
x
x
x
x
x
x
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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LAST WILL AND TESTAMENT
OF
ROGER E, NELSON
I, ROGER E. NELSON, of carlisle, Cumberland County,
Pennsylvania, being of full age and sound and disposing mind,
memory and understanding, do make, publish and declare this to be
my Last will and Testament, hereby revoking and annulling any and
all Wills and Codicils made by me before the date of this document.
. ITEM ONE - DEBTS: I direct that all my legally enforceable debts,
I funeral expenses and taxes payable because of my death be paid as
soon after my decease as may be found to be convenient.
,
ITEM TWO - TAXES: I direct that each bequest hereunder (both
specific and residual) shall bear a share of all estate,
inheritance, succession, death or similar taxes (except generations
skipping transfer taxes) assessed with respect to my estate herein
disposed of or any part thereof, or on any bequest or devise
contained in this my Last Will (which term when used herein shall
include and Codicil hereto), or any insurance upon my life or any
property held jointly by me with another or on any transfer made by
me during my lifetime or on any other property or interest in
property included in my estate for such tax purposes. Such share
shall be in the same proportion as the taxable value of the
,property bequeathed to a given heir bears to the total gross
taxable value of my estate for estate, inheritance, succession,
death or similar tax purposes.
ITEM THREE - REAL ESTATE : I give, devise and bequeath all my
real property and specifically, the property located at 716 West
North Street, Carlisle, Cumberland County, Pennsylvania, and all
,policies of fire, burglar, property damage and other insurance on
'or in connection with the use of this property, to my son,
'Roger E. Nelson II. If my son fails to survive me by thirty (30)
'days or should predecease me, the real estate shall become the
property of his estate.
ITEM FOUR - LIFE INSURANCE POLICIES : In consideration of the my
gift of real estate to my son, I have designated my daughter,
Elizabeth Nelson Ray, as beneficiary on all my life insurance
policies. It is my opinion that the value of my real estate is
approximately equal to the death benefits payable under these
policies and a prior cash gift to her, and that, to the extent the
"real estate has any value higher than the value of death benefits
'payable under these policies, said value results from the
improvements made to said real estate through the efforts of my
son.
~TEM FIVE _ RESIDUE: I give, devise and bequeath all the rest,
residue and remainder of my property of every kind and description
(including furniture, appliances, furnishings, pictures,
silverware, china, glass, books, jewelry, wearing apparel, boats,
automobiles, and other vehicles and lapsed legacies and devises)
:wherever situate and whenever acquired before or after the
1 execution of this will, absolutely in fee simple, in approximately
I equal shares, to my children, Roger E. Nelson II and
I Elizabeth Nelson Ray, In the event either of my said children
'should predecease me or if either should fail to survive me by
I thirty (30) days, the share of a child predeceasing me shall pass
to the estate of the deceased child.
ITEM SIX _ APPOINTMENT OF EXECUTOR: I nominate, constitute and
appoint as Executrix of this my Last Will and Testament, my
granddaughter, Rebecca N. Tortorici, and direct that she shall
serve without bond. If for any reason she is unable or unwilling
to serve or continue to serve, then I nominate, constitute and
appoint as substitute or successor Executor, my son,
Roger E. Nelson II, and direct that he shall serve without bond.
"Executor", as used in this Will, shall include both the masculine
and feminine gender and shall apply equally to my Executors named
herein and to any successor or substitute Executor acting
hereunder.
ITEM SEVEN _ POWERS GRANTED EXECUTOR: By way of illustration and
not of limitation and in addition to any inherent, implied or
statutory powers granted to Executors generally, my Executor is
specif ically authorized and empowered with respect to any property,
real or personal, at any time held hereunder and any provision of
this my willi to allot, allocate between principal and income,
assign, borrow, buy, care for, collect, compromise claims, contract
with respect to, continue any business of mine, convey, convert,
deal with, dispose of, enter into, exchange, hold, improve,
incorporate any business of mine, invest, lease, manage, mortgage,
grant and exercise options with respect to, take possession of,
pledge, receive, release, repair, sell, sue for, to make
distributions or divisions in cash or in kind and partly in each
without regard to income tax basis of such asset and in general, to
\eXerCise all of the powers in management of my estate which any
individual could exercise in the management of similar property
,owned in its own right, upon such terms and conditions as to my
i Executor may seem best, and execute and deliver any and all
. instruments and to do all acts which my Executor may deem proper
and necessary to carry out the purposes of this my Will, without
being limited in any way by specific grants of power made and
without the necessity of a Court order.
These powers are in addition to the powers granted my Executor
under my Deed of Trust dated March 6, 1995.
2
.
.
"'~-'_.._'..
... ---"-
.
.
Steven W. Berrell Reel Estste
124 N. Hanovar Suu.
Carlla'a, PA 17013
(717) 243-6141
March 14, 1996
Allornay Rebecca Tortorici
2600 Easlern Blvd,
York, PA 17402
RE:
Property,
716 Wesl North Slrell
Carlisle, PA 17013
NELSON, Roger Sr.
96.0213
Borrowor .
FileNo,'
Dear Sir or Medam:
In accordance wllh your requesl, I have personally Inspaclad and preparad an appraisal
raport 01 the real property localed al:
716 Wesl North Slreel, Carlisle, PA
The purpose 01 this appraisal Is 10 esllmale Ihe markel velue ollhe property described
In the body o'lhls apprelsal report.
Enclosed, please IInd Ihe appraisal report which describes certain dala galharad during
Ihe Invesllgellon ollhe property, The mllhods 01 approach and reasoning In Ihe
valuallon o'lhe various physical and economic 'aclors ollhe sub)ecl property are
conlalned In Ihls report.
An Inspecllon ollhe property and a sludy 01 pertlnenllaclo,s, Including valu~lIon
Irends and an analysis 01 neighborhood dala, leads Ihe appraiser 10 Ihe conclusion Ihal
Ihe markel value, as 013/11/96, Is :
$109,000
The opinion 01 value expressed In Ihls report Is conllngenl upon Ihe llmlllng
Condlllons allached 10 Ihls report,
II hes been a pleesure 10 asslsl you: III may be o"urther service 10 you In Ihe luIure,
please lei me know,
RespecUully submllled,
Sleven W, Barrell Real Eslale
~~,-... ~~~
WilLIAM A. BASSETT
PA Certlllcallon .Rl.001347.L
...............I_lru)lIl"'.
lIV,I503Ill+ IUtI
*'
COMMONWIAlTH O' P1NNmV"N'.
INHUITANCI TAX UTUIN
.UIDEHT DICIDINT
SCHEDULE B
STOCKS AND BONDS
ISTATIO'
NELSON. ROGER E. SR.
FILE NUMBER
21-96-142
IAlI p.....rt" Iolnll"..wn.d with RighI of Survlvonhlp mUll b. dllclol.d on Sch.dul. ',1
ITEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Pennsylvania Power & Light Company
CUSIP #693499 10 5
600 shares of common stock @ 25-1/2
47.946 shares/dividend program
Atlantic Richfield Company
CUSIP #0488 25 10 3
442 shares of common stock @ 112.875
16.63 shares/dividend program
Bell Atlantic Corporation
CUSIP #077853 10 9
600 shares of common stock @ 69.875
15,300.00
1,222.62
2.
49,890.75
1,877,11
3,
41,925.00
4.
30000 Lehigh County PA General Purpose
Revenue Bond 7.90% due 7/1/96
Interest
30,300.00
125.08
TOTAL Also .nt., on lin. 2, Rica itulotion
(II mort space ;, "Hel.el, ins." odclir;onal,#JHfI of sam. size.)
S 140.640.56
y]yjQ Pennsylvania Power & Light Company
Two Nonh Ninth Street. Allentown, PA 18101,1179.610/774.5151
INVESTOR SERVICES TOI.L-FREE NUMBER
1.800-3./5-3085
March 12, 1996
I D rg @ rn OOi r(j'
II WRl4~'.:'
Andrew F. Kagen
Attorney at Law
200 Eastern Blvd,. Suite 102
York, PA 17402
Re: Roger E. Nelson Estate
Dear Attorney Kagen:
Thank you for your recent inquiry concerning shares of PP&L Resources Inc,
Common Slock.
As of January 19, 1996 there were 600 shares of our Common Stock registered in
the name of Roger E, Nelson, which were held by him in certificate fonn, and an additional
47.946 shares held in his name in non-certificate fonn in our dividend reinvestment plan,
The market value of our Common Stock as of January 19, 1996 was 25-1/2 per
share,
The Company is penniued to sell only shares which are being held by the
Company in non-certificate fonn. The 600 shares which are held in certificate fonn must be sold
through a bank or a stockbroker,
The following will be required to sell the 47.946 shares:
1. Signature on the enclosed Stock Power by the executor of the
estate,
2, Such si~nature to be guaranteed by a financial institution who is
a participant in a medallion signature guarantee program.
4. A Short Certificate, dated within 60 days of presentation,
evidencing the appointment of the executor,
5. Complete the enclosed Fonn W-9 for the estate,
Please forward the above items to us, We suggest the items be forwarded by
registered mail.,
If you have any questions regarding the above, please feel free to contact me.
n;.yo~rs,~~
~~bst
Sr, Investor SerVices Representative
Enclosure
CB:jan
Keystone ~
~~~~~~
I~~I
----1:"/
1>1AR 2 " 1995
110 Wesl Fourlh SlIeel
W,lhamspOrl. PA 17701
1.800,786,0001 (Nationwide)
1,717,327.2172 (Local)
1.717.327.2900 (Fax)
March 18, 1996
Mr. Andrew F. Kagan
c/o Kagen, MacDonald & Tortorici, P.C.
2600 Eastern Boulevard - Suite 102
York, PA 17402
RE: Roger E. Nelson
Dear Mr, Kagen:
In response to your letter dated March 6, 1996, Mr. Nelson has a
Keystone Brokerage account with us. His brokerage account number
is OBJ-146854, The account holds the following position:
$30,000 Lehigh County PA General Purpose
Revenue Bond 7.90% due 07/01/1996
The date of death value for 01/19/96 is
$101,00 per bond
accrued interest from 01/01/96 to 01/19/96
is $125.08
To liquidate this position, we will need the enclosed Keystone
Brokerage application completed by the E::ecutor(s), Affidavit of
Domicile and a Short Certificated dated within 60 days appointing
the e::ecutor (s) .
If you have any questions, please feel free to call me.
Sincerely,
~Aet&;.:T~,-,
Shelby J, Mulberger
Registered Investment Trader
Investments are aV811ablettuough Keystone BrOkerlge.lnc . member NASa Keyslone Brokerage IS nOl a bank In"'8S1ments ollerea Ire not
. OPpell1 or other obltgahon of. Of guaranteed 01 "'Suted by any bank or Ifle FDIC l"vestmenls Involve cerllln flsks. including lP"It pOSSible
loss 01 pllnc,pat Accounts are prolecled Dr S'PC
.tv.'SOII" 12.11)
*'
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
PI.a,. Print or T .
FILE NUMBER
21-96-142
CQMMONWfAUH O' PENNSYLVANIA
INNllnANC. lAX lnulN
IISIDINI DICIDINI
ESTATE OF
NELSON. ROGER E. SR.
(All _rty JolntlY'OWnod with the RI,hl 0' Su..l....hlp mutt bo dl"lo.od on Schedulo 'I
N~~~ER DESCRIPTION
1. USAA Mutual Fund
Account *37900185554
Account *45900662540
VALUE AT
DATE OF DEATH
73,770.05
58,579.34
2. Farmers Trust
Certificate *107365
Checking account *430897
32,016.85
36,479.85
3,469.00
9.00
587.16
98.35
3. U. S. Treasury - tax refund
4. United Telephone - refund
5. U. S. Treasury - VA Ins. Div.
6. Thornwald Homes - fund account
S 205.009.60
(Alloch additional 8~- )C 11- ,h..t, if more 'pac. it n.ed.d.)
~
"
r
!
,
~ USAA IHAREHOUlER ACCOUHl' SERVICES
....
USAA
ANDREW F KAGEN
KAGEN, MACDONAlD &
TORTORICI, P,C. LAW OFFICES
2600 EASTERN BLVD STE 102
YORKPA 17402
\\~l~ ~ ,~'~,
i\~\ ." .
I.: " ---- -",-
I.u, "
'---.
",
APRIL 18, 1996
RE: ESTAlE OF ROGERE NELSON
USM#: 0014302
ACCOUN!' #(S): 37900185554. GROWIH AND INCOME FUND
58900227204 . GNMA TRUST FUND
Dear Mr, Kagen:
This is in reference to your request for infonnation on the USM Mutua1 FW1d IICCOOIItS listed above. Below is
the date of death values on the above lICCOIlI1ls,
45900662540
Shares Owned Acaued Divs Value
on 01/19/96 on 01/19/96 on 01/19/96
$ 0,00
5745.331 $ 12,84NAV $ 73,770,05
$ 209.90
5585.592 $ 10.45 NAV $ 58,579.34
Account Number
37900185554
Both 8CCOUJ1lS were registered as Individual accounts for Roger E Nelson If you have any questions, please
caD meat 1-800-531-8112 extension 67158, or 67227.
Sincerely,
t\~
~ Gatica
Account Analyst
IleOO FroclwldcIIu'g Rei. SIn Nlr:rItJ, T_ 7ll2ll8
..,.......-,
~
FARMERS
TRUST
One \^kst High Street r.O Box 220
Carlisle, Pennsylvania 170B
Dill April 12, 1996
Kagen, MacDonald , Tortorici
2600 Eastern Blvd.
York, PA 17402
Ra: EllIlI of, Roqer E. Nelson 191-26-7020
Dill of Duth
1/19/96
Oea,. Mr _ Kaaen
In Il\Jw.r 10 your requlII concerning accounll ownad, .llher IIperlloly or Jointly, by
Ih. above r.ferenc.d dec.denl and Ihl bal.nce In each Iccount ~ of th. dal. of
death. WI hlVI checkld our records Ind are submllllng thl following Information In
dupllcllI, WI sugge.1 thlt you roa onl of thlll l.lIln Itllchld to thl Plnnsylvanll Invln.
lory form. (RCC) to substantlatl thl balanc, you report.
Notl that WI hlvl ahown thl corTlcl reglltrltlon for each Iccount. AIao, IntlTIII lCONld 10
thl dall of dllth. If any I II Uatld II . .pIlIII figure.
j;;~
Doris Goodhart
CD/IRA dept.
Certificate 107365 was opened 9/30/94 for
$30,000.00 with the interest being compounded
monthly. The value as of 1/19/96 was $32,016.85.
The certificate was registered to Roger E. Nelson.
"......,
FARMERS mr5I
Thu5T _
r
I
,
,
i
March 6, 1996
Kacen, MacDonald & Tortorici, P.C,
2600 Eastern Boulevard Suite 102
York, PA 17402
Re: Estate of Rocer E Nelson, Sr SSN 191-26-7020
Date of Death: January 19, 1996
Dear Mr, Kacen:
In answer to your request concerninc accounts owned, either
separately or jointly, by the above referenced decedent and the
baiance in each account as of the date of death, we have checked
our records and are submittinc the foilowlnc Information In
duplicate. We succest that you fiie one of these letters attached
to the Pennsylvania Inventory forms (RCCI to substantiate the
baiance you report,
Note that we have shown the correct recistration for each account.
Also, interest accrued to the date of death, If any, is listed as
a separate ficure,
Checkinc account #430897 was oricinally opened 9/1/67 or before.
The account was tltied In Rocer E Nelson's name alone. The baiance
as of l/i9/96 was $36,448.71 plus $31,i4 accrued interest for a
total of $36,479,85. The account was earnlnc 2,00% Interest at the
time of death,
We do have a Safe Deposit box tltied in Rocer E Nelson's name aione
at our Main Office #2629,
Sincerely,
// 1:'
/~'-'- r=\~SJ:l'f'o..A
Karen Toma- sone
Supervisor Customer Service
Onl! West High SIl'Cl!t 1',0. Box 220 Carlisll!,I'l!nnsylvania 17013 (717) 243-3212
I ".-'."l
Financial T{LlSr Company
Services
February 20, 1996
Keith A. Hassler, Esquire
2600 Eastern Blvd., Suite 102
York, PA 17402
RE: Trust U/Agreement Roger E. Nelson, Sr,
Dear Mr, Hassler:
The market value of the above referenced trust as of Admiral Nelson's date of death,
i.e. January 19, 1996, was as follows:
25M par FHLB 6.50% 10-4-99
25M par Ford Motor Credit Co. Note 6,05%
3-31-98
25M par IBM Credit Corp 6.75% 8-22-00
Principal Cash (Fed Fund)
Income Cash (Temp Fund)
25,156,25
25,031.25
25,187,50
30,000.00
1.274.97
$106,649.97
Please advise us when the amount of tax to be paid from the trust is determined. As soon as that
information is received, a First and Final Account and Schedule of Proposed Distribution will
be prepared and forwarded to Admiral Nelson's two children.
If you have any questions or require any additional information, please feel free to contact us,
Very truly yours,
Jt~LL
Senior Vice President
and Trust Officer
JFB:jwc
cc: Roger E, Nelson, Jr.
Elizabeth Nelson Ray
Rebecca N. Tortorici, Esquire
Fannen Trost . Diyi,lon of Financial Tro>! Company
I West Hi~h Street, P.O, Bo. 220 . Carli,le, PA 1711I3
(717) 243,3212
ChlUllbcnbur~ Tro,'
14 NOM Main Slreel. P,O, Bo, C . Chambcr>bur~, PA 17201
(717) 263.9201
Fir>t Nalional Bank and Tro" Co,
13 We,1 Main Street. P.O. Bo. 391 . Wayne,born, PA 17268
(717) 762,8161
Financial Trost Corp
310 Allen Road, P.O, Bo. 220 . Carli,le, PA 17013
(717) 243 . 8003
1('I111I(hf7.fI,
~~:~l\
-!fj1l.J1po
COMMONWfAUH 0' PfNNSYlVANIA
INHUIIANCf tAX UTUIN
'fSIO(NT DfCfO(NT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI.a.. Print or T p'
21-96-142
NELSON, ROGER E. SR.
ITEM
NUMBER
A,
B.
2.
4.
C.
1.
2.
3.
4.
5,
6.
7.
8,
DESCRIPTION
1.
2.
3.
Fun.ral Exp.n...,
Hoffman-Roth Funeral Home
Weatminster Cemetery. Inc,
Roger E. Nelson, Jr. - reimbursement for grave opening.
food after services, chapel
Elizabeth Nelson Ray - reimbursement for expenses for
funeral, food
4.
1.
AcImlnl.tratlv. Call.1
Pe"onal Representotive Camminions
Social Security Number of Pe"onal Representative:
Year Com minions paid
Attorney Fe..
3.
Family Exemption
Claimant
Address of Claimant at deceden"s death
Street Address
Cily
State
Zip Code
Relationship
Probate Fe..
MI.c.llanoau. Exp.n.'.1
Register of Wills, York County - oath
Cumberland County Law Journal - advertising
The Sentinel - advertising
Register of Wills - 3 short certificates and certified Will
Recorder of Deeds
Register of Wills - filing fees
Reserve for addtl. fees and preparation of fiduciary tax
returns
Steven Barrett Real Estate - appraisal
TOTAL (Also enter on line 9, Recapilulation)
IIf more .pac. I. n..d.d, In..rt additional .h.... 0' .am. .Iz.,)
AMOUNT
5,399.00
250.00
1.340,83
826.86
1,000.00
334.00
10.00
60.00
60.04
19,00
13.00
25.00
300,00
250.00
s
9.887.73
1fY.1J12...17....
'*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLlTIES AND LIENS
CQMMONWUIfH or HNNIYWlNIA
INHllItAHCIWIUUIN
IIIfOtNl DIaDeM
PI.a.. Print 0' T .
PILI NUMBER
mATI 0'
NELSON, ROGER E. SR.
ITIM
NUMBER
DESCRIPTION
1- Carlisle Imaging Associates
2. Emerald Drug
3. Thornwald Home
4. David L. Hartzell, M.D.
5. United of PA
6. Orthopedic Surgery of Carlisle
TOTAL (AI.o .nlor on IIn. 10, Rtcopltulollon)
(II more .poc. i. n..el.el, in..rt oeleliliono' .h.." 0/ .om. size,)
AMOUNT
43.93
8.51
2,087.00
95.00
80.43
56.06
$ 2,370.93
Inventory oj the real and personal estate of
ROGER E. NELSON, SR.
deceased
rersona! orooertv:
1. Pennsylvania Power & Light Company, 600 shares
of common stock @ 25-1/2
47.946 shares/dividend program
4,
30000 Lehigh County PA General Purpose Revenue.
Bond 7.90t due 7/1/96
Interest
$ 15,300.00
1,222,62
49,890.75
1 ,877 . 11
41,925,00
30,300.00
125.08
73,770.05
58,579.34
32,016.85
36,479,85
3,469.00
9.00
587.16
98.35
2,
Atlantic Richfield Company, 442 shares of
common stock @ 112.875
16.63 shares/dividend program
Bell Atlantic Corporation, 600 shares of
common stock @ 69.875
3.
5. US SA Mutual Fund
Account 137900185554
Account 145900662540
6. Farmers Trust, Certificate 1107365
7, Farmers Trust, Checking Account 1430897
8. U. S, Treasury - tax refund
9. Uni ted Telephone - refund
10. U. S. Treasury - VA Ins. Div,
11. Thornwald Homes - fund account
12,
Deed of Trust/Farmers Trust and Roger E.
Nelson, Sr.
106,649,97
Real estate:
13, _.716 w~t North Street, Carlisle Borough
<Appra~~ed value
v
109,000,00
0,
a..
ll.l
'--)1'-
Ll;'
TOTAL
'OJ
!::.,
. i..;
~ :.J
UU
561,300,13
". .
COMMONWEALTH OF PENNSYLVANIA l
COUNTY OF YORK J
u:
Rebecca N. Tortorici
b.lng duly sworn .ccording 10 law, depos.. and says that she is
Exocutrix of Ih. Eslat. of RORer E. Nelson. Sr.
I.t. of _...cD,.1 hI p ,___.,......_ _ , Cumb.rland County, Pe., d.ctt..d and th.t the
wUhln II .n In..nlory mad. by Rebecca N. Tortorici . the uld Executrix
of the enllra "lata of said decedenl, consisting of all the personal propirty and rttl "ItI., e.cept rttl "tal. ouhlde
Ihe Commonwttlth of Pennsyl.ania, and that the figuru opposite IIch item of the In.entory rapra..nl It's faIr value
.. ,I Ih, ""., "",..,', '"Ih, ~
Sworn ~
x~~x*~~~k~~x
19 96
~
F.}:l~cutrix
Not.rlal SOil
SUSAN M, ANDERSON, 1I.,.ry Public
$pringothbury Twp.. York CounlV
My Commlulon hphol M.rch 19, 1997,
Add..u
Oat. of Ottlh
January
D.y
19
1996
Month
v..,
INSTRUCTIONS
I, An In..nlory must be filed wilhln three monlhs eft., oppoinlmenl of personal rapresentati.e,
2. A suppl.ment in.enlory must be filed within thirty days of dilcovery of addillonal "..h.
3. Additionel shtth mey be attached IS to p' "onolty or r.alty
4. Stt Artlcl. IV, Fiduciaries Act of 1949.
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KAGEN, MACDoNALD
& TORTORICI, P.C.
LAW OFFICES
AHIlIIIW P. KAOEN
0.-08 B. MacDONALD
IBIIlCCA N, TORTORICI
DOUOLU p, PRANCB
2600 BASTBaN BOULBVARD. SUrJ'IIlO1
YORK, PENNSYLVANIA 17401
TBLEPHONB (717) 7$1-4565
PAX (717) 755-4708
COUNSEL TO TIlE FIRM
MORTON H. KAOEN
September 18, 1996
Register of Wills Office
cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Roger E. Nelson Estate
Date of death: 1/19/96
No. 21-96-142
Gentlemen:
with regard to the above-captioned matter, enclosed please find the
following:
1. Inventory;
2. Inheritance Tax Return (in duplicate);
3. Copy of the U. S. Estate Tax Return;
4. $25 for filing fees;
5. $4,310.48 for inheritance tax due.
sincerely,
/
RAGEN,
&
sma
Enclos
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RECEIVED FROM:
&
ACN
ASSESSMENT I!I
CONTROL ~
NUMBER
AMOUNT
ANDREW F KAGEN ESQUIRE
2600 EASTERN BLVD
SUITE 102
YORK, PA 17402
101
.4,::110.4B
SSN 191-26-7020
(FIRST) (Mil
II POSTMARK MTE
COUNTY
CUMBERLAND
DATE Of DEATH
ra TOTAL AMOUNT PAID
.4,310.48
CW
REMARKS
ROGER E NELSON JR~
CIO ANDREW F KAGEN ESQUIRE
CHECK41 124
REGISTER OF WILLS
" . I
r;/, ('" I
RECEIVED BY I/(JJI,-, .I,',..,~.I/)M/
/f SlON~1U01 I ". > I.
, " ;(""-' ,111";1-
MARY C. LEWIS ..~,...ll t!
REGISTER OF WILLS
SEAL
. -:;:;::::,.~-::;:"-~.--- - -- -""":'- -.- --- -- --:- -::- -- --- -::-- ---: - -- --- -- -- - ~-..- -- -:-':;i TI
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COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAMES
JIr.OJTAHa TAX DIVISION
D[pT. ZlUIl
HARIUIIlMG, Pi 17UI-U01
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAM
ANDREW F KAGEN ESQ
STE 102
2600 EASTERN BLVD
YDRK PA 17402
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
C.-
12-30-96
NELSDN
01-19-96
21 96-D142
CUHBERLAND
101
AJOOUnt R..I ttod
*
"'.114'..'''11....'
RDGER
E
HAKE CHECK PAYABLE AND REHIT PAYHENT TOI
REGISTER DF WILLS
CUHBERLAND CD CDURT HDUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LDWER PDRTION FOR YOUR RECORDS ....
ifili: iS4j-EX-"j:ji-nF96riioTicE--oF-YNHEiiiTANCE-TAX-iip;;RiiisEHiii'r;-"ii-oWANCE-cili------------ --- --
DISALLDWANCE DF DEDUCTIDNS AND ASSESSHENT OF TAX
ESTATE OF NELSDN RDGER E FILE ND.21 96-0142 ACN 101 DATE 12-30-96
TAM RETURN NUl I X I ACCEPTED U FILED
RESERVATIDN CDNCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE DF RETURN BASED DNI DRIGINAL RETURN
1. Rool E.t.t. (Schedul. AI (11
2, stock. and Ilond. (Schedul. al (21
S. Cl...ly Hold Stock/P.rtnerahlp Intoro.t (Schedul. CI (SI
~, Nodv_'/Hoh. R...lvabl. ISchodula 01 (~I
5. Coahl8onk Oopoalta/Mlac. P...on.l Property (Schodul. EI (51
6, Jointly lhonod Property (Schedulo Fl (61
7. Tranlfor. (Schedul. CI (71
8. Total A...t.
APPROVED DEDUCTIONS AND EXEHPTIONSI
9. Funeral E.pen.../A~. COlt./HiIC. Expan... (Schedule H) (9)
10, Debt'/Mortv.go Llabllltl../Llon. (Schodul. II 1101
11. Tot.l Doductlon.
12. Hot V.lue of T.x Roturn
15. Ch.rltabl./Gov.r~.nt.l Sequa.t. (Schedule J)
l~. Hot V.lue of E.t.to SubJ.ct to T.x
( I CHANGED
109,000,00
140,640,56
,00
.00
2D5,009,60
,00
106,649,97
(al
9,887.73
2.370.93
U1I
U21
U31
U~I
HOTE: To Inlure proper
credit tD your account,
.ubalt the uppor portion
of thl. for. with your
tax paywent.
561.300.13
l','~R 66
549.041.47
.00
549.041. 47
If an aasassmant was issuad previously, linas 14, IS and/or 16, 17 and 18 will
reflact figures that include tha total of ~ returns assassad to data.
ASSESSHENT OF TAX:
15. Aaount of Line l~ .t Spou..l r.t. (151
16. Aaount of Line l~ t.xablo .t Llno.l/Cl... A ..to (161
17. Aaount of Line 14 t.xabl. .t Coll.t.r.l/Cl... S r.to (171
la. Prlnolp.l Tax Due
NOTE I
TAX CREDITS I
PAYMENT
D.n
04-12-96
09-18-96
RECEIPT
HUHaER
AA1l2734
AA146756
DISCOUNT (+1
INTEREST (-I
1.431.60
.00
,00
549,041.47
.00
M ,DO.
M ,06.
M .15.
ual
AIKlUHT PAID
27.200.40
4,310.48
TOTAL TAX CREDIT
BALANCE DF TAX DUE
INTEREST AND PEN.
TDTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
32.942,48
.00
32.942,48
32,942.48
.00
.00
.00
IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI. YDU HAY aE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
Rae,)/:]
no)
" 'I of
'.', ":lIiS
'96 ole 30 1\10 :33
Clal'
ClJmbl;;J.
If/
. ,-uJrl
I~IJ, PA
RESERVATION I [,t,t.. 0' decedent. drl", on or be'or. Dec.-ber II, .," -- If eny lutur. Intar..t In t~ ..tat. I, .,en,flrred
In po.....lon or enjo~t to Cl,.. . (coll,t,r,l) beneflclarl.. of the decadent .ft,r the Ixplratlon of eny ..tat. 'or
II'. or for y..r., the C~.lth hereby Ixpr....v r...rv.. the right to ~r.I.. ~ ...... trenl'.r Inherlt~. ,....
at the l~'ul Cl.., . (col1e',ral) rat. on eny such future Int.r..t.
PIMl'OSE I.'1F
NOTICEI To fulfill the requlr...ntt of SectIon ZI~O of the Inherltinel ~ E,t.t, ,.. Act, Act II 01 .".. 12 P.S.
Section 2141.
PAYMDfTI DetKh the top portion of \hI, Notlu Met .ublilt ..lth your 'IYNn! to the Reglltar of "IU. printed on the r."ar.. tlcM.
--.... chKk or .oney order p,y"le tOI REGISTER OF MILLS, AOEHT
All PI)'Mntt received 1M1I flnt be ~11ec1 to MY lnt.r..t which ..y be due .,lth MY ,...I"r .,lIed to the t.lC.
RUIICD (CAli. r.,\hI 0' . t.1C credit, Witch v.. not reque.ted on the TIIJC A.turn, .11" M requelted by cMIII.ting an "Appllution
'or Rlfund 0' Penn.ylvanl. I~rltenca and E.tata TIIC" (REV-ISIS). Appllc.tlon. .r. aVlllabl. .t the O,'lc.
0' the R..I.tlr 0' Will., any 0' the ZS R.venue DI.trlct D"lc.., or by calling the .paclll 2'-hour
anlMerlng 'Irvlc. nu.bar. 'or 'or.. orderlngl In Penn.ylvanl. l-100-S6Z-2aSa, out. Ide pann.ylvanl. and
vlthln loc.1 Harrisburg .r.. (717) 7&7-1094, TDD' (717) 77Z-12S2 CHelrlng lapalrld Only).
OIJlCTIONSr Any party In Int.r..t not I.tl.fled with the eppr.I..-.nt, allovenca or dl.allovenca 0' deduction., or ........nt
of t.1C ClnclUdlng dllcount or Int.r..t) .. shown on thl. Notlc. au.t ObJact vlthln .I.ty C,a) day. of rac'lpt of
th" Motic. bYl
...rlttan prot..t to the P' DIp.rtsent 0' A.venue, Bo.rd of appalll, Dept. 2al021, Harrl.burg, P' 1712&-1021, OR
--.laction to have thl 'Itt.r d.taralned at audit of the account of the per.onal rlPr"antatlva, OR
.-.,.al to the Orphan.' Court.
..",,"
ISTA.nYt:
ctMfCTIONSI
Factual Irrors dlscov.red on th" ......Nnt .hould ba Itddr...ed In ..rltlng tOI P' Dep.rtNnt 0' A.v.nue,
lur..... 0' Individual Ta..., '''NI POlt ........,..t Aevl.. Ikllt, Dept. 210601, Harrisburg, PA 17UI"UDI
Phone (717) 7.7-'505. S.. pag. S 0' the bookl.t "In.tructlon. 'or Inherltance r.x A.turn for. A..ldent
Decadent.. CREV-lSal) for an ..plan.tlon 0' ~lnl.tr.tlv'IY correctable .rrorl.
DISCCUfTr
I' any tax due I. p.ld vlthln thr.. CS) c.landar aonth. a,t.r thl decedent'l d.ath, . flv. percant CS~) dl.count 0'
the t.1C p.ld I. .llowed.
PENALT't'1
The llX tllC .-na.ty non-plrtlclpltlon penalty I. coaputad on the tot.l 0' the t.1C and Int.r..t ......ad, and not
p.ld ba'or. January II, 1996, the 'Ir.t day .'t.r the and 0' thl ta. eanelty period. Thl. non-plrtlclpatlon
penalty" appealabl. In the .... aanner and In thl thl .... ti.. par10d .. ,.ou would appa.l thl t.1C end Int.r..t
that hat been ......ad .. Indlc.ted on this notlc..
INTERUTI
Int.r..t I. charged beginning ..lth 'Ir.t d.y of delinquency, Dr nine e,) aonth. end one Cl) da,. 'rOl thl data 0'
death, to the data of payaent. ,.... which bee... delinquent Mfor. January I, 19a1 b..r Int.r..t at thl r.t. of
II. I'~) percent per annua c.lculatad at . dilly rat. 0' .000164. All taxs. Wilch bee... delinquent on and a,t.r
J~ry 1, 19.Z viii belr Int.r..t .t a rat. which will v.ry frOl c.landar y.ar to caland.r y.ar with that r.t.
ennouncad by the Pi DIp.rtsent 0' A.venue. The appllcabl. Int.r..t r.t.. 'or 19., through I'" Ir.1
'!!!! Inter..t Aat. D.IlY Intara.t Factor !!!r Inter..t Rat. Dally Inter..t Factor
1.., lax .UDSU I'" OX .Dann
19as lOX .UUSl 19U-l'" IIX .Daasol
I'" IIX .UasDl 1.02 OX .000247
1915 ISX .000156 199'-1994 'X .DDDltz
I'" lOX .ouz" 1"5-1"7 'X .000247
--lntarllt 1. c.lculatad .. followlI
IHTEREST . BALANCE OF TAX UNPAID X NUKBER OF DAYB DELINqUENT X DAILY INTEREST FACTOR
--Any Notlca I..ued a,tar the tax bacOll. delinquent viii r.flact an Int.ra.t calculation to ,I'tean CIS) day.
beyond thl date 0' the ........,t. If PI)"MRt II ... .ftar the Intl,..t coaputsUon data Ihovn on the
Notlc., eddltlanal Int.r..t .u.t be calcul.tad.
IYJ''5~Y
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
DAT!
!STAT! OF
DAT! OF DEATH
FILE NUMBER
COUNTY
ACN
c..
*'
IU.EAU OF INDIVIDUAL TAlCES
1""""ITANe[ TlX DIVISION
1lD'T, rll"l
HARllllURa, PA 171Z..0'll
..'........".II.MI
ANDREW F KAGEN ESQ
STE 102
2600 EASTERN BLVD
YORK PA 17402
12-30-96
NELSDN
01-19-96
21 96-0142
CUMBERLAND
201
_t ..ltted
RDGER
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO.
REGISTER DF WILLS
CUMBERLAND CD COURT HDUSE
CARLISLE, PA 17013
NOTE I To lnour. pr_r ......It to ~our ........t, ouboolt the _r portion of thh f.MI Mlth ~our tox p._t.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ....
iiEY:4U-iiCA'FP""fiz:.-96r----.-i-jjiific'!-cij:--Iiii'ERiiiNA'TiON-ANIi-ASSiii'-IiiNY--mm-----_mm----_---
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF NELSDN
RDGER
E FILE NO.21 96-D142
ESTATE TAX DETERMINATION
ACN ,201
DAT! 12-30-96
1, Cr.dit For st.t. D..th T.x.. .. V.rifi.d
955,31
'2, P.nn.y1v.ni. Inh.rit."c. T.x A......d
(Excluding Di.count .nd/or Int.r..t)
31.510.88
3. Inh.rit.nc. T.x A......d by Dth.r st.t..
or T.rritori.. of the Unit.d st.t..
(Excluding Di.count .nd/or Int.r..t)
.DD
4. Tot.1 Inh.rit.nc. T.x A......d
31.510,88
5. P.nn.y1v.ni. E.t.t. T.x Du.
.00
TAX CREDITS.
PAVMENT RECEIPT
DATE N NUM~lt
J:? 0\ .:l
nl ....~~ ex: ~
' -
. ... .l
r-
" I ,
:") . ~
iJ
.J '. , ",
u'~~; ,:J
:rl'" P\ ~E
a: a: 08
DISCDUNT (+)
INTEREST (-)
AMDUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. ,00
TOTAL DUE .00
oIF PAID AFTE. THIS DATE. SEE .EVERSE SIDE IIF TOTAL DUE IS LESS THAN .1, NO PA~ENT IS .EQUI.ED
FD. CALCULATION OF ADDITIONAL INTE.EST, IF TOTAL DUE IS .EFLECTED AS A "a. EDIT" IC.), YDU KAY BE
DUE A .EFUND. SEE .EVERSE SIDE OF THIS FO~ Fa. INSTRUCTIONS,)
I""~
PlIIPOIf: ..
MOTlell
'0 tulflll the r-.ulr..-nt. of Ieotlan 1145 (b) 0' the lnherltancl .nd [,tot, r.. &ct, Act 22 0' ."1.
(71 P.I. IMUon ZUlU.
PAMHTI
Detech the t. portion of th.. Notl.. end ...o.it '11th your PO)'llllnt to the _.....,,. of WUIa prInted on the
rever.. ,.de.
.. MIlk. d-* Dr -.y or.,. papbla tOI REaISTEI OF MILLS, AaEHT I
AU ,.,..,t. rec........ "'U be .,,11... first to MY Int.,...t whIch ..y be 0.. with MY r_Inder -..lIed to the lb.
M7UND CtlUI .. rof\nd of . tax orMIt -V be r~.t_ by c-..hUnt WI -.lIcatlon for .akn:l of PwftnlVWIla
Jnherlt.noe end [It.t, 'ax- (REV-ISIS). "'llo.tlonl .r. .,.11~1. at the Office of the _.....,,. of Willi,
WtY of the n levenwe Dlltdet Offle.. .r 'rOll the o.part.M", Z4"hour .......'lne .aMllel ,..".." 'or for.. ordllrl"ll
In Plftntrlv.nla l-.....SlZ-'.I., out..de PtnntrlY8nla end within l~l H.rrlabUr. .r.. (717) 7.'......,
TDD' (17) nZ.ID! CHeerl,... I..-If'" Gnh).
DLECTlCIMII ",.., perty In lntor..t not ..U,fled with the .....~t 0' t!IX .1 ....... on thl, noUn -.y obJMt within
,"tv C6I) _. of fecal" ., thl, Notle. by.
....rltten prot..t to tho PA o.p.rt.ent of A8VWIUO, looNS of Appeeh, Dept. U.U1, "rrl"'., PI 17UI-1I11, 01
...I..U", to hevtI the .tt.r dot.nllnocl ot _It of tho per...l ....r....t.Uvo, 01
.......1 to the Orphwl.. Court.
.AIIIIIN.
" .lllUnV!
CCIIR[CTIDNSI
,..ba. .rran discovered on thl. ..........t shou.d be IIddr...'" In wrlU", tOI PI o..rt.Mt of Revenue,
Iut'-. of Incllvlo..l ,...., Am. Po.t ..........t Aevl. Lftlt, Dept. '1"01, Horrlsbur., PA nUl..".,
Phone (717) 717-'515. See pete 5 of tho bookl.t -In.tructlon. for l~rl'lnOO ,.. a.turn for 0 a..ldont
Dooodonr- (REV..SI') for en ..,..,..tlon of ~lnl.tr.tl..I, correctable .rror..
PEJW. TV.
Tho In tax ......ty non.pVt!ol,.Uon ,.,.1 tv I. COIlPUted on tho totol of the tax .. lnt.n.. ........, .net nDt
,.Id bofore .....rr 11, ."', tho I1nt dQ .ft.r tho end of tho to ......ty period. "'I. non-,.rtlohtoUon
,..Ity .. .....1... In tho _ .......r end In tho tho ... U.. period .. you would ....1 the to .... Intor..t
thot he. boon ......... .. Indicated on thl. notice.
INlDUYI
'or do'.. of elMtIt on or oft.r 11.)-'., Penn.,lvenll f...t. 'ax boNd on tho hdor.l [.htl '0
r.turn ....... delinquent ot tho ....lr.Uon of nl.... (ot) ..,ttt. 'roo tho det. of elMth.
'Dr det.. of clMth prior to 11-)-.., PeMtYlvenl. E.t.'o To beoed on tho 'edor.1 ht.t. ,.. return
__I dell,....t ot the ...Ir.tlon of .Ight... nl) ..,th. froo tho dot. of ....th.
Y.... which bee-. delinquent befon "---rr I, I'll boor In'.r..t ot tho r.t. of .1. (6%) ,.rcent per ....
ca.oul.ted at 0 ...U, rat. of .III1M. All t.... which boo-. doll~t on or .ftar .......r' 1, 1912 will boor
Int.r..t .t . r.t. .....Ich ..111 Vlry fr. c.."'r ve.r to c.lond11r ,Nr with thot r.t. ~ br tho Pi
Dopertoont of Aovonuo. The ."llcobl. lnt.r..t ra'.. for 1'1' thrOUlh I'" .r..
y... Int.n.t a.ta Doll, Int.r..t rootor y... Int.r..t a.ta Dol., In'.r..t r..tor
It.Z ZlI .IIOS41 1..7 n .00OZ47
1915 1'" .00041' 19".1". 111 .00OSGl
1914 111 .IIUIl l"Z n .IIU47
1915 lSZ .000S56 ."5-.," n .000192
1916 lOX .000Z74 1 "5-. '" n .ooun
nlnt.r..t Is calcu.ated .. foil.....
IIlTEIEIT . .ALANCE OF TAll UIlPAID X IlUIIIER OF DAY. DELINllVEIIT X DAILY IIITEIIElIT FACTOlI
"'An, Notlea ll1ued .ft.r tho tox bocMa. delinquent ..11. r.,...t In Int.r..t ca.cu..tlon to 11ft... US) ..,.
berond tho ...t. of tho ........,t. If po~t I. .... aft.r tho Intan.t CMPUt.t1on ...t. Ihowl on tho
Notice, IIdd.U_. Int.r'O.t .,.t 1M calculated. .
"
r-
...~
.--
t:-::
C"'I
I
-'
0.-1
~-,
PIJIIPOS[ Of'
NOTICE.
6 iJ: ~. ~ 5
0: UU
To fulfill th. requlra-.nt. of s.ctJon 2145 (bJ of the Inheritance ~ E.tat. Ta. Act, Act 21 of ."5. (72 P.S.
Section 9145).
PAYIEJfT. Dttach thlt top po,.tlon of thl. Hotlc. end ~1t Idth your ")'Mllt to the Reaht... of WUls printed on the
,.aVlr.. ,.de.
-- twla chKk or 1tCJM~ brde,. payllbl_ to. REGISTER OF MILLS, AOEHT.
REflJND CCAh . rahn:l 01 . tax credit .., btI nqullted by cCMPlaUng .. "App1!catlon for R,fund of P....,.'h."t.
tnherlt~ ~ E.tat. t.... (REV-ISIS). applIcation. ar. Ivallabl, It the OfficI of the Real.ta.. of WIll.,
MY 0' the ZJ AIYW'IUII District OffiCI' or 'rOIl the Depart...,." n.hou,. ..svert"" ..rvlel "'*tet. for lor.. ordl,.I".!
In Pennl'lv."Sa 1-100-362-2050, outalde Penn.,lvlnla end within lOCI. "-rr.sburg .r.. (117) 7"-1094,
TDal (717) nt-USl (Halrlng 1"11,... Onb).
GUCTU.CS. Any party In Inter..t not ..tI.fled with the ........,t of tax .. show! on thl. notlu "Y object within
Ilxt, (60) day. of r.c.I,t of thl. Hotlc. by.
--"rltten prot..t to the PA Dep.rt..,t of R.v.,.,.,., lard of App..1I, Dept. 211021, HIIrrhburll, PA 17UI-1021, OR
--.lectlng to hw. the utt.r detualned .t IlUdlt of the p.r'OMI npr..."t.tlv., DR
--~1 to the 0,.,..".' Court
_IN-
ISTRATlYE
CQRRfCTlClfSI
Fectual .rror. dl.covlred on thl. ........"t .hould be Iddr...ed In writIng to. PA Dep.rt..,t of Rlv.,.,.,.,
lureeu of Indlvl~1 Tax.., ATTNI Po.t A....~t Review unit, Dept. 2'0601, HIIrrlaburll, PA 17121-0601,
Phone (717) 787-6505. See Pete 5 of the bookl.t -In.tructlon. for Inherlt~. 'e. R.turn for a R.,ldent
Decedent- (REV-1501) for en axplen.tlon of edelnl.tr.tlvlly correctabl. .rror..
PENAL".
The 15% tax .-M.tv non.p.rUclp.tlon PINII tv h coepyted on the total of the tu Md Int.r..t ......ed, WId not
p.ld blfor. J~ry II, 1996, the flr.t day .ft.r the end of the t.x .-na.ty perIod. Thl. non-p'rtlclp.tlon
PINIltv II ....Iabl. In the .... AMlr end In the the ... U.. perIod .. you would IIPPI.I the ... Mid Int.re.t
thet he. been ......ed .. IncUcltH on thll notice.
IHTERfST.
additIonal Penn.vlveni. E.tat. Tlx ......ed I' . r..ult of I change on the flder.1 E.t.t. T.. olo.lng
l.tt.r becOM. delinquent It the expIration of OM ClJ ~th fra the det. the final notlCI of lhe incr....
In Fldar.l E.t.te tax II rec.ived.
T.... whIch bee_ delinquent befon JlnUllry 1, 1912 be.r Int.r..t .t ttt. r.t. of .Ix (U) percent per .......
calcul.ted It I dilly r.t. of .000164. All t.... which bee... delInquent on or .ft.r Jenuerv 1, I'll "ill ~r
Inter..t .t . rat. which "Ill wrv fro. c.lender y..r to calendar v.er ..Ith tNt nt. lIr'InOUncad by the PA
Dep.rt..,t of A.v~. Ttt. .,pllclbl. Int.r..t r.t.. for 19., through 1997 .r..
~ Jnt.r..t R.t. O.lly Int.r..t Factor y.... Int.r.st R.t. O.lh Int.rllt Fector
1'.2 zax .000548 I'U OX .GOOZ47
1911 16% .000411 19....1991 11% .00OSOl
1.14 11% .00OSOI I99Z OX .DDOZU
1915 13% .000S56 1995-1994 7% .000192
1916 10% .DDOZ74 1995-1991 .% .000Z47
....Jnt.r..t I, c.lcullted .. follow..
INTEREST . BALANCE OF TAX UNPAID X HUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
....Any Hotlc. I..ued .ft.r the t.x beeDle. delInquent ..Ill r.flect an Int.r..t c.lcul.tlon to flft.-n (15) day.
blyond the dIIt. of the .....~t. If PIYNnt II !lade Ift.r the Int.rllt CDaPUt.Uon dIIt. thown on thII
Notlc., IddltlOMI Int.r..t .,.t be calculi tad.
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IN RE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
BSTATB or
ROGER B. HILSON, SR.,
deceased
No. 21 - 96 - 142
FIRST AND FINAL INFORMAL ACCOUNT
OF
REBECCA N.TORTORICI
EXECUTRIX OF THE LAST WILL AND TESTAMENT OF
ROGER E. NELSON, SR.
DECEASED
Date of Death: January 19, 1996
Date of Appointment
of the Executrix February 15, 1996
Accounting for Period: February 15, 1996
to
August 22, 1997
purpose of Account: Rebecca N. Tortorici, Executrix of the Last
will and Testament, offers this account to acquaint interested
parties with the transactions that have occurred during the
administration of the Estate of Roger E. Nelson, sr., deceased.
The account also indicates the distribution of the Estate.
Requests for further information or questions can be discussed with
Andrew F. Kagen, Esquire, at the address and phone number listed
below.
KAGEN, MACDoNALD
& TORTORICI, P.C.
2615 EASTERN BOULEVARD
YORK, PENNSYLVANIA 11402
(111) 111-1161
. .
RECEIPTS OF PRINCIPAL
REAL ESTATE:
1.
Real estate situate
at 716 W. North st.,
Carlisle Borough,
CUmberland County,
PA, per appraisal
by steven W. Barrett
Real Estate
$109,000.00
STOCKS and BONDS:
1. Pennsylvania Power &
Light Company, 647.946
shs @ $25.50/sh $ 16,522.62
2. Atlantic Richfield
Company, 458.63 shs
@ $112.875/sh 51,767.86
3. Bell Atlantic
Corporation, 600 shs
@ $69.875 41,925.00
4. Lehigh county PA
General Purpose
Revenue Bond,
$30,000 @ 7.90%
due 7/1/96 $30,300.00
- accrued interest 125,08 30.425.08
140,640.56
CASH and CASH EQUIVALENTS:
1. USAA Mutual Fund,
acct. # 37900185554 73,770.05
2. USAA Mutual Fund,
acct. # 58900227204 58,579.34
3. Farmers Trust,
cert. # 107365 32,016.85
4. Farmers Trust,
acct. # 430897 36,479.85
5. IRS, refund due
for 1995 3,469.00
6. IRS, refund due
for 1996 799,38
7. united Telephone,
refund 9.00
8. VA insurance dividend 587.16
9. Thornwald Homes, fund
account 98.35
205,808.98
TRUST ACCOUNT with FINANCIAL TRUST COMPANY:
1. FHLB, $25,000 @
6.50% due 10/04/99 25,000.00
- accrued interest 156.25 25,156.25
5. Recorder of Deeds,
recording fees $ 13.00
6. Register of wills,
certified copy of Will 10.00
7. Financial Trust company,
fiduciary fees 529.06
8. Recorder of Deeds, recording
fees 12.00
9. Financial Trust Company,
tax preparation fee 60,00 $ 1,024.71
PROBATE FEES:
1. Letters Testamentary 305.00
2. Short certificates 15.00
3. Fee for extra pages, Will 9,00
4. Judicial Computer project
Assessment 5.00
5. oath Fee 10.00
6. Fee for additional Letters 35.00
7. Short Certificates 9.00
8. Inventory & Debts and Deductions 25.00
9. First and Final Account & Releases 20,00 433.00
FEDERAL AND STATE TAXES:
1. Federal Estate Tax .00
2. Pennsylvania
Inheritance Tax
_ payment made
to secure
5' discount 27,200.40
_ final payment 4.310.48 31.510,88 31,510.88
FEES AND COMMISSIONS:
1. Ragen, MacDonald & Tortorici,
P.C., attorney fees 2.000.00 2.000.00
TOTAL DISBURSEMENTS OF PRINCIPAL - $ 45,460.21
4
O~IN/(LOSS\ ON S~LES OP ~SSETS
Financial Trust company
A. FHLB, $25,000 @ 6.5\
due 10/04/99
_ sales price
- Basis
B. Ford Motor Credit
Co. $25,000.00
@ 6.75\ due 3/31/98
_ Sales price
- Basis
C. IBM credit corp.,
$25,000.00 @ 6.75\
due 8/22/00
_ Sales price
- Basis
1.
$ 24,750.00
(~5, 000. OQ)
24,687.50
(25,000.00)
24,750.00
(25.000,00)
TOTAL GAIN/(LOSS) ON SALES OF ASSETS -
PRINCIP~L B~L~CE
Total Receipts of principal-
Less, Total Disbursements of principal-
Less, LosS on Sale of Assets
PRINCIPAL BALANCE -
i
.1'
"
5
$( 250.00)
( 312.50)
( 250.00)
$( 812.50)
611,403.97
(45,460.21)
( 812.50)
$565,131.26
-.",.-."'t--
RECEIPTS OF INCOME
INTEREST:
1. For period 1/19/96
to 12/31/96
A. Lehigh County,
PA General
purpose Bond $ 759.92
B. Farmers Trust
cert. # 107365 232.18
C. Farmers Trust
acct. # 430897 25.'14
D. Drovers Bank,
estate checking 208.89
E. Financial Trust
Company, trust
account 2.612.92 $ 3,839.65
2. For period 1/1/97
to 8/22/97
A. Drovers Bank,
estate checking 66,20 $ 3,905.85
DIVIDENDS:
1. For period 1/19/96
to 12/31/96
A. USAA acct.
# 3790018554 2,656.56
B. USAA acct.
# 58900227204 2,883.09
C. PP & L
Resources 536.58
D. Atlantic
Richfield Co. 1,269.26
E. Bell Atlantic 887.65
F. Financial Trust
Company 805,67 9,038.81
2. For period 1/1/97
to 8/22/97 ....QQ 9.038,81
TOTAL RECEIPTS OF INCOME - $ 12,944.66
6
DISTRIBUTIONS TO HEIRS
1. Roger E. Nelson, II:
A. Real estate situate
at 716 W. North st.,
Carlisle Borough,
Cumberland County $109,000,00
B. One-half (~) of the
Pennsylvania Power
& Light Company
stock and dividends
posted to dividend
reinvestment plan 8,529.60
C. One-half (~) of the
Atlantic Richfield
stock and dividends
posted to dividend
reinvestment plan 26,518.56
D. One-half (~) of the
Bell Atlantic stock
and dividends posted
to dividend
reinvestment plan 21,406.32
E. One-half (~) of the
USAA Mutual Fund,
acct. # 37900185554,
together with the
accrued income thereon 38,213.31
F. One-half (~) of the
USAA Mutual Fund,
.acct. # 45900662540 30,731.21
G. One-half (~) of the
Financial Trust Company
account 54,328,87
H. Cash distribution,
04/26/96 10,000.00
I. Cash distribution,
10/17/96 15,000.00
J. Final distribution 3.448,69 $317,176.56
2. Elizabeth Nelson Ray:
A. Proceeds of life
insurance ~olicies 49,301. 73
B. One-half ( ) of the
Pennsylvania Power
& Light Company
stock and dividends
posted to dividend
reinvestment plan 8,529.60
8
~~~"}\~~\'!~;,;,;."\1f:~":'~:'7:b! j: :.,'-.'
I,
C. One-half (;) of the
Atlantic Richfield
stock and dividends
posted to dividend
reinvestment plan $ 26,518.56
D. One-half (;) of the
Bell Atlantic stock
and dividends posted
to dividend
reinvestment plan 21,406.33
E. One-half (;) of the
USAA Mutual Fund,
acct. # 37900185554,
toqether with the
accrued income thereon 38,213.30
F. One-half (;) of the
USAA Mutual Fund,
acct. # 45900662540 30,731.22
G. One-half (;) of the
Financial Trust Company
account 54,328.86
H. Cash distribution,
04/26/96 10,000.00
I. Cash distribution,
10/17/96 15,000.00
J. Final distribution 3.448.69 $257.478.29
TOTAL DISTRIBUTIONS TO HEIRS - $574,654.85
9
:
. '
IN RE:
:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
BSTATE or
ROGER B. HBLSON, SR.,
deceased
No. 21 - 96 - 142
RECEIPT and RELEASE
2t
ROGER E. NELSON. II
WHEREAS, Roger E. Nelson, Sr., a resident of Carlisle Borough,
Cumberland county, Pennsylvania, died testate on January 19, 1996
leaving his Last Will and Testament dated March 17, 1995; and,
WHEREAS, said will was admitted to probate on February 15,
1996 and Letters Testamentary were issued thereon to Rebecca N.
Tortorici as Executrix thereof on February 15, 1996; and,
WHEREAS, Rebecca N. Tortorici, as said Executrix, has
administered said Estate in accordance with the will and the
probate, Estates and Fiduciaries Code of the Commonwealth of
Pennsylvania; and,
WHEREAS, Rebecca N. Tortorici, as
submitted to me her First and Final Account
and I am in agreement with the same; and,
said Executrix, has
of the administration
WHEREAS, pursuant to said Will, I am entitled to receive a
specific devise of real estate plus one-half (~) of the residue of
the Estate; and,
WHEREAS, I desire to save the expense of further accounting
and said Executrix has distributed to me real estate and other
property with a combined value of Three Hundred Seventeen Thousand
One Hundred Seventy-Six and 56/100 ($317,176.56) Dollars as set
forth in said Account; and,
WHEREAS, said sum represents that portion of the Estate to
which I am entitled;
HOW, KNOW ALL PERSONS BY THESE PRESENTS, THAT, in
consideration of the distribution to me of the aforesaid property,
I do hereby release and discharge Rebecca N. Tortorici, Executrix
as aforesaid, her heirs, executors, administrators and assigns, as
well as the Estate of Roger E. Nelson, Sr., deceased, of and from
all claims and demands on account thereof, and I do hereby agree to
indemnify and undertake to save harmless Rebecca N. Tortorici, the
Executrix, and Kagen, MacDonald & Tortorici, P,C., attorneys for
the Executrix, their respective successors,
administrators and assigns, for and on account
said sum to me.
heirs, executors
of the payment of
INTENDING TO BB LBGALLY BOUND HEREBY, I have executed this
Receipt and Release this ~day of ~~~r , 1997.
2
.
". '.
IN RE:
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
ISTATI 01'
ROGER B. NELSON, SR.,
deceased
No. 21 - 96 - 142
RECEIPT and RELEASE
2{
ELIZABETH NELSON RAY
trJER~~, Roger E. Nelson, Sr., a re~ident of Carlisle Borough,
CUmberland County, Pennsylvania, died testate on January 19, 1996
leaving his Last Will and Testament dated March 17, 1995; and,
WHERBAB, said Will was admitted to probate on February 15,
1996 and Letters Testamentary were issued thereon to Rebecca N.
Tortorici as Executrix thereof on February 15, 1996; and,
WHEREAS, Rebecca N. Tortorici, as said Executrix, has
administered said Estate in accordance with the will and the
Probate, Estates and Fiduciaries Code of the Commonwealth of
Pennsylvania; and,
WHEREAS, Rebecca N. Tortorici, as
submitted to me her First and Final Account
and I am in agreement with the same; and,
WHERBAB, pursuant to said will, I am entitled to receive a
specific bequest of life insurance policy proceeds plus one-half
(~) of the residue of the Estate; and,
said Executrix, has
of the administration
WHEREAS, I desire to save the expense of further accounting
and said Executrix has distributed to me property with a combined
value of Two Hundred Fifty-Seven Thousand Four Hundred Seventy-
Eight and 29/100 ($257,478.29) Dollars as set forth in said
Account; and,
WHEREAS, said sum represents that portion of the Estate to
which I am entitled;
NOW, KNOW ALL PERSONS BY THESE PRESENTS, THAT, in
consideration of the delivery to me of the aforesaid property, I do
hereby release and discharge Rebecca N. Tortorici, Executrix as
aforesaid, her heirs, executors, administrators and assigns, as
well as the Estate of Roger E. Nelson, Sr., deceased, of and from
all claims and demands on account thereof, and I do hereby agree to
indemnify and undertake to save harmless Rebecca N. Tortorici, the
Executrix, and Kagen, MacDonald & Tortorici, P.C., attorneys for
STATUS REPORT UNDER RULE 6,12
Name of Decedent:
Date of Death: January 19, 1996
Roger E. Nelson, Sr.
Will No,
21-96-142
Admin, No.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion ollhe administration 01 the above'captloned estate:
1. State whether administration 01 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:
3. If the answer to No.1 is Yes, state the lollowing:
a Did the personal representative lile a Iinal 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 x No
d, Copies of receipts, releases, joinders an approvals of formal or Informal accounts
may be filed with the Clerk of the Orphans' Court a may be attached to this report,
Date: November 7. 1997
oJ
Rebecca N. Tortorici, Executrix
Name (Please type or print) ~....
2675 Eastern Blvd., York. PA 17402
Address
{71~ 757-4565
ier."NO.
Capacity:
x
Personal Representative
Counsel for personal
representative
,
J..
.'
-~-.-....-----.".--...,-.- --,.~
".
KAGEN, MACDONALD
& TORTORICI, P.C.
LAW OFFICI!S
2600 I!ASTERN BOULBVAIlD. SUITB 101
YORK, PENNSYLVANIA 17401
COUNSEL TO TIlE FIRM
MORTON H, KAOEN
ANDUW P. KAOEN
osoaOB B. MICOONALD
UUCCA N. TORTORICI
OOUOLAS p, FRAHCB
TBLEPHONB (717) 757~565
FAX (717) 755~701
April 12, 1996
Register of Wills Office
cumberland county Courthouse
1 courthouse square
Carlisle, PA 17013
Re: Roger E. Nelson Estate
Date of death: 1/19/96
No. 21-96-142
Gentlemen:
Enclosed please find a check in the amount of $27,200.40 which
represents a tax payment on account with regard to the above
captioned matter.
sincerely,
MacDONALD
ICI, P.C.
2~
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