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HomeMy WebLinkAbout96-00517 PETITION FOR PRODA TE and GRANT OF LETTERS ~\- q(o - 511 Estatt of IIEUI.AII I.. CI.IlllSt: also known as No, To: Register 01 Wills for the I Dtceased, County 01 ClIHIIERI.ANII in the Social Secur/tyNo, .<t'y, - ?(. - ~ ,./,) 'l Commonwealth 01 Pennsylvania The petition of the undersigned respectlully represents that: Your petitioner(s), who"iV'are 18 years of age or older an the execu,,,e:.. in the last will of the above decedent, dated DECt:KIIF.R 15 and codicil(s) dated named ,19..ll- (slate rele~anl cirC1lmstanCe1, f.B. renunciation. dtllh or eUCul0r, nt.) Decedenl wa' domiciled at death in CUHBERI.AND COUnlY, Pennsylvania, with ~ ER last lamily or prbcipal residence at R D 14, NEWVII.J.E, I.OWER HIFFI.IN TOWNSIIIP lUst street. number. Twp. or Boro,l :::J:. ,19 'i G :;:- Decedenl,lhcn at - .... . Except as follows, deced t did not marry, was not divorced and did not have a child born or adopted after execution of the will ollered for probate; was not the victim 01 a ~i1Iing and was never adjudicated incompetent: Decedent at death owned property whh e'timated values as follows: (II domiciled in Pa.) All personal property (If not domiciled in Pa,) Personal property in Pennsylvania (If not domiciled in Pa,) Personal property in CounlY Value 01 real estate in Pennsylvania shuated as follows: s s s s -rr ",," , WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and cod,,,11I1 presenled herewhh and the grant 01 letters TESTAMENTARY (Itsli1mcntary; administration C.t.I.; administralion d,b.n.' 1 .. I theron, - . " u c " "'- .. . ~'::' o:U c "",0 c': 11-: 3~ "~ ;;0 ;; c .. in , ) A" . 'U.ll ;.It-' 'I? ./ ~n7L,- /!, r ii. J J. '. fl/ ;)', r") 'I 0'/ J., f/. 17'llJ. 11t,}) (,J,MI; 14 /70'/3 ~ (I, < .. ~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } 55 COUNTY O}' CUMIlERI.AND The pe:itioner(s) above-named swear(s) or affirm(s) thaI the statements in the loregoing petition an true and correct 10 the best of !he kr.owledge and belief of petitioner(s) and that as personal repr=- tative(s'J 01 the above decedenl petitir,ner(s) will well and truly administer the estate according to I.w, Sworn to or affirmed and sub~cribed ,II,.'!,}" t,.. J~-;,.v, b,do e, me this 28 - day of ~' \ ...'une " \.1 19 '? " /. Q / "- l-", ,A.'.(t.L-".~ i2 ;; , ilry C. LeWIS ' 2 10--111- I . -- -. - .... ~ -... - . No. 21-96-517 Estate of BE.1JLNI L. CLOUSE , Deceased DECREE OF PROBATE AND GRANT OF LETIERS AND NOW JULY 1st, 19~. in consideration or the petition on the reverse side hereor, satisfactory proof having been presented berore me, IT IS DECREED that the instrument{s) dale" December lth,l979 described therein be admined to probate and filed of record as the lasl will of RF.ltT.A.J..t T. rfNTC:J;" and Leners TESTA."1E:.'lI'I\RY are hereby granted to J . EDWARD CLOUSE, LEE 1\. CLOUSE .JOI\NNJ;' Rt1S!;-'" Cht~. C:. (1!.~I'P_k~ /itA! /~z; Rcaislcrof Ub "'r ?" MARY C. LEWiS FEES S TOTAL _ S Filed ", JULY .1s.t.1996.,. ,." ,,~??:~q. 24.00 ~.ou PETER J. RESSLER,ESQUlRE ATTORNEY (Sup. Ct. 1.0. No,) " 06844 METTE, EVANS & \\UJDSIDE P.O. OOX 5950 HARRISBURG, ADDRESS PA 17110 j , I I \ Probate, Leners, Etc. ." , , , , .. S Short Certificates(3) ."..",., S Renunciation ......,......,,' S x-Pages (8) JCP 115.00 9.00 (717) 232-5000 ~~ PHON (1' ;;l- v1 0' _:lJ JJ (\) r"l (, :.., ,':",: i::: z ", i 11 , ! N (Xl :;-~ l:..' .UL )., ;:l .' - \Jl Cf) Q~ MAILED LETI'ERS AND ORDER TO ATTORN8Y ON 7-2-96. hl\ "'" 'I'hi, j, ,,, <Cflal) Ih.1l d,l' int,,"III,"'"'' 11"1< I""" ",,,,,,. d~ . "1,"11'"'''''' '"~ ',;:'''.1 ",..111 ,.,,' "I .11 ,,,h d..l\, \.'K,IIIlt-g"",1f 'I'hl' ""."in,,1 'l'IIih"", "all h, I"", ".It,! ,,, till "'" \",,\ H, "..." 1111,,, \,,' I' """"'" 1.1"'1' flil'd \\1111 lilt' ,I' WARNING: Ills 1II0goll0 dupllcato this copy by photostnt or photograph, h,t'lol lhi, \('11111\,111', ~.I till ,..;-'.-.... ^,,'t.\lHOI P,'~' "~:.,~.,- ...t~;I;'\ i~./ "ljf\""~," ~~' ~" ..., \~ u 'I- .' . \iA ~.....3 . I. ~,r. _~. ./..~ ':?-' ','~ 'l'/fiENi U\~\"'i ~.!,' ~e ~. ~~~'n'v..~~ I Ill..! Ilq~l".I!.11 .. 3571209 JUN \I,lll' 199f, No. ",,~uJII"a1' COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF tiEALTH . VITAL RECORDS CERTIFICATE OF DEATH .f ... ".....,-,. 1oi.A:'.~ ~IC(."'I. "".."t. lOr .. .......CfCCc.&ct..lL"...._..., Clouse utoOIlI'n-. -!..-.. 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"'---r ' r+', - II ~'-f.- ~~\..~~~f\...-- k\_lc\'LCi " - ~- , .. . , ~ lliast lIill anb ffi2stamrnt OF BEUr,1\f1 r.. CLOUS E I, BEULAH L. CLOUSE, of R. D. #4, Newville, r,ower Mifflin Township, Cumberland County, Pennsylvania, declare this to be my last Will, hereby revoking all prior wills and codicils. ITEM FIRST: The expenses of my last illness and funeral shall be paid from my estate. ITEM SECOND: I hereby give and bequeath, absolutely and in fee simple, to my spouse, JOHN H. CLOUSE, all my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my Spouse dies before the thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my issue, per stirpes, living at the time of my death, to be divided among them as they shall agree. If they cannot agree for any reason, my Executor shall make the decision and its decision shall be final. My Executor shall represent any minor child in any division of such property and shall deliver to the person standing in the place of a parent to such minor, without bond, such portion of the minor's share as my Executor, after considering the minor's wishes, deems appropriate and shall sell the balance and pay the proceeds to my Trustees to be retained for the minor under ITEM SIXTH hereof. Page 1 't -1.'/ (L /.:., . ,. . , . ,'. . .' . . ITEM THIRD: The gift to my spouBe in this Item is intended to give my estate the maritlll deduction effective under the Internal Revenue Corle to reduce Federlll estate tax. Any provisions in this will which conflict wi th or [ail of this intention shall be so reconciled or amplified as to lIcc~nplish this objective. If my spouse, JOHN H. CLOUSE, survives me, I direct that my Trustees, hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the maximum marital deduction 1I110wable to my estate for Federal estate tax purposes, reduced by the aggre- gate marital deduction allowable for Federal estate tax purposes for other property or interests that pass or shall have passed to my spouse otherwise than under this clause and that qualify for the said marital deduction; and further reduced by an amount, if any, needed to increase my taxable estate to the largest amount that after allowing for the unifi~l credit and any other credits available to my estate, will result in no Federal estate tax, and pay the net income therefrom not Ie ss frequently than quarterly to my spouse for life. My spouse shall have power to appoint all or any part or parts of the principal of this Trust to himself, his estate or any other person or persons. This power shall be exercisable by him alone and in all events by specific reference thereto in his will, or by delivery at any time or times during his lifetime of a written direction to my Trustees who shall thereupon make payment as he directs. My Trustee shall pay to his personal representatives from any unappointed principal the difference between all taxes, interest and penlllties which they must pay by reason of his death and those which would be payable by them if such unappointed Page 2 ',n, c. " ' ,". . ", ,... principal were not taxable in his estate nnd shall add the balance of such unappointed principal to my residuary Trust. ITEM FOURTH: I give lInd devise the residue of my estate, real lInd personlll, to my Trustee hereinafter named, IN TRUST, as follows: (a) The net income therefrom shall he paid to my spouse, .JOHN H. CLOUSE, for life. (b) Upon the death of the survivor of myself and my spouse, the principal shall be divided into as many equal shares as there are children of mine then living and children then dead, leaving issue then living. Thereafter: (i) One share shall be paid, per capita, to the children of mine then living. (ii) One share shall be paid, per stirpes, to the living issue of each of my deceased children. (c) In the event that at the death of the survivor of my said spouse and myself, none of my children should then be living and no issue of any of my children shall then be living, the remain- ing undistributed principal and accumulated income shall be divided into two shares and one share shall be paid to my heirs who would be entitled thereto under the Intestate Laws of Pennsylvania in effect at the death of the survivor of myself and my Spouse; and the other share shall be paid to my spouse's heirs who would be entitled thereto under the Intestate Laws of Pennsylvania in effect at the death of the survivor of myself and my Spouse as if my Spouse had then died Intestate. Page 3 71;f (I .', . ." .'. f '. acquittance therefor. All unexpended income and principal shall be paid to the minor at majority. ITEM SEVENTH: No provision of this l-lill is intended to exercise any power of lIppointment, including any power of appointment granted me under my spouso's will. ITEM EIGHTH: (a) All taxes, interest and penalties thereon payable by reason of my death with respect to property comprising my gross estate, whether or not passing under this Will, shall be paid from the principal of my residuary estate, provided however, that funds of my Trust created herein may be used to pay taxes, interest and penalties attributed to such trust assets. Taxes on future interests may be prepaid. (b) All debts I owe at my death and all expenses attributable to the administration of my estate, shall be paid from the principal of my residuary estate. ITEM NINTH: No interest of any beneficiary under this will or any codicil hereto shall be subject to antici- pation or voluntary or involuntary alienation, and the personal receipt of such beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless otherwise provided herein. ITEM TENTH: In addition to powers given them by law, my Executor and Trustee and their successors and any guardian acting hereunder shall have the following discretionary powers applicable to all real and personal property held by them, effective without court order and until actual distribution: Page 5 7-::., :('[1 '. ,', (a) To retain all property received by them including the stock of any corporllte fiducillry actinlJ hereunder, provided such property romainll productivel (b) To invest in all forms of property without restriction to investments authorizod to fiduciaries, 110 long as such investments are prrnluctiv~1 (c) To join in any incorporation, partnership, re- capitalization, merger, reorganization or voting trust planl to delegate authority with respect theretol to deposit investments under agreements and pay assessmentsl and generally to exercise all rights of investors; (d) To compromise controversies; (e) To exchange or sell for cash, property or credit, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of the trusts hereunder, without liability on the purchasers or lessees to see to application of the consideration, and to give options for these pUrposes without obligation to repudiate them in favor of a higher offer; (f) With respect to my residuary trust under ITEM FOURTH hereof, to allocate items of receipt or disbursement between income and principal as they deem equitable regardless of the character given such items by law; (g) To apply income or principal to which any beneficiary is entitled directly for his or her maintenance and support should they deem such beneficiary incapable of receiving the same by reason of age, illness or any infirmity or incapacity, or to pay the same Page 6 7'::; 7' cl_ . , .. '. to Buch perBoll liS they select to dishurse it, whose receipt shall be a complete acquittance therefor, without the intervention of any guardian; (hI 'ro borrow money, including the right to borrow from any corporate fiduciary acting hereunder, and mortgage or pledge as security; (il To hold investments in the name of a nominee; (jl To distribute in cash or kind or partly in each at valuations fixed by them; (kl To assume continuance of the status of any bene- ficiary with reference to marriager divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on BUch assumption; (11 To elect to value my gross estate for Federal estate tax purposes as of the date of my death or as of the alternate valuation date as allowed for BUch purposes, and to claim as income tax deductions expenses that would otherwise qualify as estate tax deductions; (101 Except to the extent necessary in order that the trust under ITEM THIRD hereof qualify for the marital deduction allowable under the Internal Revenue Code, it shall not be neces- sary to segregate investments as belonging to a particular trust or share therein and all interests may be held in undivided form in a single fund from which proportionate distributions are made based on current reappraisals; Page 7 -/'- '/ -r' /i-_ ,,',- J... ~<:c 21-96-517 REGISTER 01<' WILLS 01<' CUHIIV-llI.AHIl COUNTY OATIl 01<' SUnSCIUlUNG WITNESS .1. F.IlWARIl CI.oUSV- ~ (cach) a subscribiug wiluc" III thc will plcwmcll hcrcwith, (cach) bcing lIuly qualificll according III law, dcpllSc(s) and say(s) Ihal IIV- WAS prcscnl :lI1d saw IIEUJ.AJI I.. CI.oUSE Ihc Icslal r Ix , signlhc samc amllhal _!Ill sign cd as a witncss allhc rcqucSl of Icslal rIx in h~ prcscncc and ~~RlIIXlIic'"'" n.,.,I..~ (inlhc prcscncc of Ihc olhcr subscribing witncss(cs)), SWllrn 10 or affirmcd and subscribcd bcforc J~~1,rK mc this 28 day llfC': " (Namc) '1 HE 19~"" 1--= l.<o-<-- / /'" ';/7;,/~.,(---;;t;.4/ LEWIS Re~;sler (/ r0,((/,A') J. EDWARD CLOUSE (Addrcss) INumc) (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS 'ach) bcing duly qualificd accllrding law, dcposc(s) and say(s) that "amiliar with lhc signaturc Icslat_ of (onc of thc and Ihal tcslal_ bclicvcs Ihc signalurc llf Ihc codicil bclicvcs Ihc signalurc on Ihc will " n Ihc handwriting of to lhc bcS! of k wlcdgc and belicf. Sworn to or affirmcd " mc this subscribcd bcforc day of 19_ (Address) R('~is{(lr (Nume) (Address) 00 .n :D cD' ='U) ::l 0' r ,.. [.,~ .... " f2 , 'I) : . ,.. " N CO ,. ;:":{ Cl ()of ~ ,j ~ .. )..~;::.. - U1 I I r i .... CO......ONWULTH OF PEHHSYLVAHIA COUHTY OF CU"'URUHD , } .: bling duly sworn J I: bWlll',) tLlJ (l5[ .ccording to I.w, dlpon. .nd uY' thet h. 01 the Eshll 01 Beulnh L. Clouse I.tl or Newville Cumblllend County, ~.,. cllcund.nd th.t tho within II en invantory m.dl by tho I.id 01 thl Inlill ..hie 01 uid dlcldlnl, con listing 01 .11 thl poraon.1 p,oporty .nd rul .ri.h, UClpt 10.1 .ri.lo ouhidl Ihl Commonwurth 01 Pennsyluni., .nd th.t the ligulOs oppo.ife lOch ihm 01 tho Inuntory IOplOnnl it's I.ir valul .. 01 thl d.lo 01 dlcedent'. dulh. j,IA'I'-IAJ .nd sublcribed b.lo" ml, --- 19 "1 v<<%.( w.4.. (l.~-/,( I};) ~ buvt., . AJ",i"itlut., ~ .-:...... ~l' 7 ~;' /'- " I J I' 'I:~",' 1/1</'7 . I , I . I" /J Ai~"U ;-Id! ,- NOI",ml Soal Ulloa J, Ols"n, Notary Public , ,..UuttllJllna Twp.., Dauphin County . .,)lnll\lh:)lon Expires Sapt. e, 2000 '1...HlI;'\ Association 01 Notaries " L Ii,'( 1-;/ D.h 01 Dulh 8 DIY .Junp. M."th 1996 ru, INSTRUCTIONS I. An inventory musl be med within thr.. months .Ihr .pp.inlment 01 p"non.1 IOPllnnhtiva. 2, A luppll",ent invenlory mud b. filld within thirty dlYs 01 discovery or .ddition.lllnh, 3. Addition.1 .h..ts ",IY bl .H.chld II to pllsonltty or rulty ~. S.. Article IV, Ficlucilri.. Act 01 19~9. ~ .,; w . . 2 at: ... . w -< . ... ... u . 0 . 0 '" C .. .. w a: w " . . l- i!: ... <n " .. c: ... ... . ~ Z ::l ... 0 ... ... ~ 0 0 ... .. - W 0 -< ... - i- ~ > Z a: u ~ c: Z 0 c . " ~ - '" Z ...l Z 0 0 a: Z w -< .<= ... ... '" ... ... c: .... ::l . " - 0.. " 0 ~ '" . J> ... ... . E 0 - . . ~ 0 -' U i:i: .. lnvontory ollhe real ana personal estate III Betlt.1h L. CIOIIHI' deceased 1. 1/2 tenants in common Interest 1n farmland located in Frankford and Lower Miffl,in Townships., Cumberland County, PA 2. Series EE SavIngs Bonds 3. Mellon Bank Certi(lcate of Ddposit 0132442 4. CoreStates Bank Certificate of Deposit 05719343161934716 200,000 00 42,000 00 10,000 00 81 4B 10 ,000 00 ! 93 03 45,000 00 155 10 10,000 00 30 13 8,119 14 6 24 4,827 0 1,150 0 331,462 12 Accrued interest on above Certificate of Deposit Accrued interest on above Certificate of Deposit 5. CoreStates Bank Certificate of Deposit 06197766209777081 Accrued interest on above Certificate of Deposit 6, PNC Bank Certificate of Deposit 021001053110 Accrued interest on above Certificate of Deposit 7. PNC Bank Checking Account 05140409062 Accrued interest on above Checking Account 8. Household furnishings 9. Contents of shed and barn TOTAL \1 :~ .no ~1~ ~'.: i (; L,t F,l, !t~" , j " U ",V.""""H" INHERITANCE TAX RETURN FOR OATES OF DEATH AFTER 12131/91 CIiECK HERE IF A SPOUSAL RESIDENT DECEDENT POVERTY CREDIT IS CLAIMED ca""aNw,A""a' P'NN5VlVAN'A (TO BE FILED IN DUPLICATE FILE NUMBER OCPA'''''CNI a' IIlVCNUC 21 1996 ,,,"nl5~~~~":~~~~"'"'''' WITH REGISTER OF WILLS) COUNTY CODE YEAR OECEOENTS NAME (LAST, FIRST. ANO MIODLE INITIAL) DECEDENTS COMPLETE ADDRESS clouse. Beulah L. R,D, 114 SOCIAL SECURITY NUMBER DATE OF DEATIi DATE OF B1RTIi Newville. PA 17241 DECEDENT 200- 36- 3627 06/08/96 04/01/1908 COllnty Clnnberland ,,, A"""CABlllSUIIVIV,"(l5PUU5E'SNA'" \LA51, SOCIAL SECURlf'I NUMBER AMOUIH RECEIVED (SEE INSTRUCTIONS) fiRST AND MIDOlE INITIAL) , 0517 NUMBER supplumunlal Return 3. ROInlllndm Rotum 1. Onginal Rcturn (10/ It,'e, ot dulh pIlar to 12-13-12) 05. Fodorol Eslate TIlX Ruturn Ruqullod RECAPIT- ULATION o 411 Futuro InlClost COO1promsu (lor dalos 01 duath ollm 12-12-82) 13 6, DOCodont Dlod T051010 0 7, Docodont M.iI\tarnod .Uvlng TIllSl (Att.ch copy 01 W,II) (M.ch copy 01 Tlusl) ALl. CQRRESpOtlDENCE AND CONFIDENTIAL TAX IHFORMATlON SHOULD BE DIRECTEO TO: NAME COMPLETE MAILING AODRESS Peter J, Ressler 3401 North Front Street TELEPHONE NUMBER P,O. BoX 5950 9C::~ ,.; 717-232-5000 Harrisburq, PAlfl10-0950 I. Rolli Esl.to (Schodulo A) ( I ) 200,000,00 2, Stocks .nd Bonds (SchodulO B) (2) 42,000,00 3. Closoly Hold Slock/PallnOlShlP InlOlost (Sch. C) ( 3 ) None 4, Mortg.gos .nd Notos Rocc<v.blo (Schodulo D) ( 4 ) None 5, c.sh, B.nk Dopos,ts & M,scoll.neaus pOlSon.' (5) 89,462,12 PIOpOrty (Schodulo El 6, Joinlly Ownod PIOpOrty (SchodulO F) 7. Translors (Schodulo G) (Schodulo L) 6, TOllll GIO," AssolS (lollllUnos 1-7) 9. Funeral Bcponsos, Admnistrabvo Cosls, MiSColl.neaus Expanses (SchedulO H) 10. DobIS, Mo~9.go U.b",bOS, Uons (SChodulo I) 11. Tolll1 OodUclions (Iotlll Unos 9 & 10) 12. Not Valuo 01 EstatD (Uno B mmus Une 11) 13, Chantablo and Governmental Bequests (SctlOdule J) o 4. Umited Eslato 8. Tolal Number 01 SaiD DopoSlt 6oxos CHECK APPRO- PRIATE BLOCKS CORRES- pONOENT .' :;J . ~ .. ..J ~ C . t:, 17, Amount 01 Uno 141axablo 0.115% roto (Includo values Irom Schedule K or Schodulo M.) 1B. Princlpllllax duo (Add tax trom Unos 15. 16 and 17.) 19. Credits Spouu.l Poverty Clldol PriOl Paymonts + 16 . 000 ,00 + (17) None . , None VI (B) 9,929.09 4,037,54 (111 (12) (13) (14) x, , 317,495.49 x ,06 , 0,00 x ,15 , (IB) 331. 462.12 (6 ) ( 7) ( 8) (I a} 13,966,63 317 ,495.49 None 317,495,49 14. Not Voluo Sub'octlO Tax IUno 12 minus Uno 13) 15, 5pOllU.I Tf.ln.l."llof dltnOI d'Alh .I11.r 6-]0.141. Sn (15) InstrutllOnslor APpht.ltll,p'f"nIA;.onP.l;.2.\lnt1ud. YAlun horn Sth,dul' ""'Of Sth.dul, M.I 16. Amount 01 Une 14 taxablo III G% rato (16) (Includo vllIuos 110m Schodulo K 01 Schodulo M,) 19,049.73 0,00 19.049,73 20, II Uno 1815 glOalollh.n Uno lB, onlol1l1O dlllOlonco on Uno 20 ThIS 15 lhll OVERPAYMENT. A. Check hero" au are re uestln a rofund of ur ove ayment. 21. II Uno IB is glo.lorlh.n Uno 18. onler Iho dlllo,onco on Uno 21, TillS IS 1110 TAX OUE. A. Enlor tho inlOfOSl on tho balanco duo on Uno 21A. B, Enlollho lllllll 01 Uno 21 .nd 21A on Uno 21B, ThIS 15 Iho BALANCE DUE, M.ko Check p.yabloto: Roglstor 01 Will'. Agent .. .. BE SURE TO ANSWER AlL QUESTIONS ON PAGE 2 ANO TO RECHECK MAT11" .. ndor ponlllllos 01 POllury, I docl.,O Ih.11 ".vo oxarnmod lh.. ,olurn, II\clud,ng .ccompanYlI\g scl,odulos and Sl.lornonls. .nd to lno bOSl 01 my knowlodgo .nd bollol, It IS truo, cOllocl and cornplolo.1 docl.IO lh.1 01110.1 osl.lo h.' boon lopo~od at 1I110 malkol valuo. Ooclal.llon 01 prupalOl olhor Ih.n tl10 per.on" fCpresontatlvo Is based on all inlormaoon 01 which plOparm has any knowlod u SI~j,At~ E OF PER ON nEspqNSH)l[ rOR Fll'N~ R[lURN ADDRESS (,f '11/./. /. See Schedule attached lONATURP'FF PREPARE R QlHER THAN REPRESENTATIVE AQORESS r1 ,~ 3401 North Front Street AISOOI NIF'''' Harristurg. P,\ 17110-0950 Discount 842.10- InlOlost TAX COMPUTA- TION (18) (20) 16.842.10 (21) (2IA) (2IB) 2,207.63 0.00 2.207,63 QAT( ? ,!//iJ' ( 7 QAt[ 3 Ai <,7 ...~.I'AI)" , , PA REV-1500 EX (7-94) Pogo 2 Act #48 011994 provides lor the reducllon 01 the tax rates Imposed on the net value 01 translers to or lor the use of the spouse. The rates as prescribed by the statute will be: . 3% (,03) will be applicable for estates 01 decedents dying on or a<<er 711194 and bolore 111196 . 2% (.02) will be eppllcable for estates of decedents dying on or a<<er 111196 and before 111/97 . 1% (,01) will be applicable for estates 01 decedents dying on or a<<er 111/97 and before 111198 . Spousal translers occurring on or a<<er 111198 will be exempt Irom Inheritance tax. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS. YES NC 1. Old dueodont mako a uansler and: .. rotain tho usa or Income ollho propol1y Ironslonod, ' .. , , . , , . , . , . , . . , , , , . .. , , . , , , . , , .. . , , , . , . , , . , , , , , , . .. . , . , , , , , .. . X b. rotain tho light to dosignoto who sholl usa tho propol1y Ironslorrod 01 its income,.. , .". , , , " . . " , , ,., ., ",. , , , , . " ,., . , , , . X c, rotain 0 rovelsionory intorost; or.. , , , .. ..' , , . , .. . .." .. , , , .. , .. , .." , .." , .. , , ,,,. , , , .. . , , .. .. .. , , .." , ... , , , .. , X d. roceive Iho promiso lor Iifo 01 o,thor poymenls, benofits or caro?, ., ,..' ., , , , , .. ,,' " . ,,' , , , , , . ,.., ., . , , , " , , , ., " . ,.., . X 2, "dealh occuned on or belolO Docomber 12, 1982, did docodont Wlthin two yoors procoding death Ironslor propel1y without rocoiving adequoto cons,dorotion?" doolh occurrod aher Oocomber 12, 1982, did docodent Ironsler propel1y wilhin ana yoar 01 death wilhout roceiving odequolo consideration?, .. .. , , , .. , , , , , , , .. . , , .. ' . .. .. , , .. . , , .. . , .. , . ' .. . . , , .. , , .. .. , .. . .. .. , . . .. , . , .. , . X 3, Did decedent own on 'in trust lor' bonk account ot his or her doalh?.. . .. , .. , , , .. .. . .. , . .. , . , , , . , . .. , , , .. .. .. .. .. ' , , , .. .. , 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. PA1S002 NTF suo O:~D""loht r:Olml SoH...all ani,;,. nll4- Nitta, 'nc. NIJ4PA002 , REV-l502 EX + (12-SS) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT ESTATJ: OF FILE NUMBER Beulah L. Clouse 21-1996-0517 (property 10lnUy-owned with RighI 01 Survlvorahlp muol be dlscloood on Schedulo F) All realeslalo should be reportod al talr msrkol value which II donned .. the prtce al which property would be olchanged between a willing buyor and a willing IOlIor, nolthor being compelled 10 b or ..II, both ,,",vln roasonable knowlod 0 at tho rolovanl tacta, ITEM NO, DESCRIPTION VALUE AT OATE OF DEATH 1 1/2 tenants in camon interest in farmland located in Frankford and I.a.-ler Mifflin Ta.-mships, CUmberland County, PA value = $200,000 pursuant to an agreerent of sale dated August 25, 19B1 200,000.00 See attached legal description. TOTAL (Also ontor on line I. Rocapltulallonl (II more apoco Is noodod.lnso~ odd,toonol SlloolS olsamo silO,) s 200,000,00 PAl 5021 NTF 12" CCIlVf'Qht ~O'''''' Sott....... On'.... t99" N.ICO,'tlc:. N9.PA02't " PARCEL A - Situate in Lower Hifflin Township and being bounded and eescribed as follows: BEGINNING at a post by land now or formerly of Oliver Snyder and Reuben Clouse; thence by land now or formerly of Reuben Clouse, South 34 degrees East 42 perches to a post; thence South 13 degrees East 8 perches to a post; thence by land formerly of David Mitten, North 67 3/4 degrees East perches to a post; thence by land formerly of Susan Greene, North 7 degrees West 6 perches to a stone near a white oak; thence North 79 1/4 degrees West 73.9 perches to the Place of BEGINNING. CONTAINING 7 acres 148 perches. PARCEL B - Situate in Frankford TownshIp and being bounded and described as follows: BEGINNING at a point in the public road leading from Carlisle to Doubling Gap Sulphur Springs and on line of land now or formerly of Mathias Comrey; thence by the same, South 10 1/2 deF-rees East 33.5 perches to a walnut; thence by land now or formerly of David Mitten, North 81 degrees West 13.4 perches to a post; thence South 65 1/2 degrees West 8.9 perches to a post; thence by land now or formerly of Christy Failor, North 10 1/2 degrees West 45.4 perches to a stone in the center of said road; thence along said road, South 66 1/2 degrees East 25.2 perches to the Place of BEGINNING. CONTAINING 5 acres 20 perches. TRACT NO. 4 - A tract of timber land situate in Lower Mifflin Township, being bounded and described as follows: BEGINNING at a post in a run; thence up the run by its various courses and distances along lane formerly of John Koch, 42 perches to a stone; thence up the run by its various courses and distances perches to a post; thence by land formerly of Philip Finkenbinder, South 84 degrees East 61 perches to a post; thence by land formerly of William Failor, South 13 degrees West 36.5 perches to a post; thence by same bearing and distances to stones; thence by the same, North 84 degrees West 54 perches to the Place of BEGINNING. CONTAINING 24 acres 90 perches together with a right of way or wagon road from the public road to said premises through land now or formerly of William A. Failor. BEING the same premises which John H. Clouse and Beulah H. Clouse, his wife, Katherine K. Clouse, single woman and Orpha C. Bruker and Francis F. Bruker, her husband, by deed dated the 13th day of July, 1953 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "H", Volume 15, Page 535, granted and conveyed to John H. Clouse and Beulah M. Clouse. LESS, HOWEVER, a tract containing .83 of an acre conveyed by John H. Clouse and Beulah M. Clouse, his wife, to Katherine Clouse, by deed recorded in Deed Book "N", Volume 16, Page 358 and also a small tract containing 34,473 sq, ft. conveyed to Linda Clouse and Daree Goyt, II, by deed recorded in Deed Book "L", Volume 26, Page 463. ALL those three certain tracts of land situate in"Lower Mifflin To~~ship, Cumberland County, Pennsylvania, bounded and described as follows: TRACT NO. 5 - BEGINNING at a stone in the crossroads leading to McCrea Post Office and ~~lis Wollen Factory; thence by Tract No. 6 hereinafter described, South 8 degrees East 28 perches to a post; thence South 10 degrees East 10 perches to a post; thence North 83 degrees East 28.8 perches to a post; thence North II 1/4 degrees East 36.3 perches to a chestnut tree; thence . (Legal Description continued on pages i-v) /. by land now or formerly of Dan1e1 P. Arbegast, South 81 3/4 degrees East 36.8 perches to a stone; th~nce South 12 1/4 degrees East 10 perches; thence South 1 1/4 degrees East II perches to a post; thence South 44 degrees East 5.5 perches to a post; thence South 6 1/2 degrees East 10 perches; thence South 72 degrees west 11.8 perches to a post; thence South 18 1/2 degrees West 20 perches to a post by land now or formerly of Reuben Clouse and Tract No. 7 hereinafter described; thence South 73 degrees West 93.5 perches to a post by land now or formerly of Paul Harvey; thence due North 17 perches to a lime stone; thence North 6 1/2 deFrees West 29.5 perches to a stone; thence North 39 degrees East 25 perches to a post; thence North 26 degrees East 25 perches to the Place of BEGI~~ING. CONTAINING 34 acres 63 perches, more or less. TRACT NO. 6 - BEGINNING at a stone in the crossroads; thence by Tract No. 5 above described, South 7 1/2 degrees East 28 perches to a stone; thence by the same, South 9 1/2 degrees East 10 perches to a stone; thence by the same, North 83 degrees East 28.8 perches to a stone, a corner; thence by the same, North 11 degrees East 36 perches to a chestnut tree bv the public road leading from Bloserville to Doubling Gap; thence bv said road westerly to the Place of BEGI~~ING. CONTAINING 8 acres, more or less. TRACT NO. 7 - ALL that certain tract of land situate in the Township aforesaid, containing 2 acres, more or less, bounded on the north by Tract No. 5 above described; on the east by land now or formerly of Reuben Clouse; on the south by land now or formerly of George Chestnut; and on the west by land now or formerly of Paul Harvey. BEING the same premises which John H. Clouse and Beulah M. Clouse, his wife, by deed dated 13th day of July 1953 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "H", Volume 15, Page 533, granted and conveyed to John H. Clouse and Beulah M. Clouse. ALL those certain tracts of land located in Lower Mifflin Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows: TRACT NO.8 - BEGI~~ING at a post; thence North 3 1/2 degrees West, 2.7 perches to a stone; thence by lands now or formerly of Daniel Gutshall, North 50 1/2 degrees West, 14.4 perches to a stone in the road; thence by the same, North 44 1/2 degrees East 12,2 perches to a post.; thence by the same, North 44 1/2 degrees East, 28.6 perches to a stone; thence by the same, North 54 3/4 degrees West, 17.1 perches to a stone in the State Road leading from Newville to Doubling Gap SprIngs; thence by lands now or formerly of Henrv C. Wagner, North 44 3/4 degrees East 117.3 perches to a gum tree; thence by the same, North 56 1/4 degrees West, 45.3 perches to a post; thence bv lands now or formerly of Simon Snyder, North 29 3/4 degrees East, 39.5 perches to a white oak; thence by lands now or formerly of Levi Miller, South 33 1/4 degrees East, 101 perches to a stone; thence by lands former1v of Mathew Boyd, South 49 degrees West, 6.2 perches to a stone; thence by lap.ds now or formerlv of Levi Miller, South 71 degrees East 13.8 perches to a stone at lands now or formerly of Mathew Boyd; thence South 72 1/2 degrees West 30.6 perches to a stone; thence by same, South II 1/2 degrees East 11,7 perches to stones; thence by same, South 23 1/2 degrees East, 20 perches to a white oak; thence (1) by same, South 29 1/2 degrees ~'est 15.5 perches to a hickorv tree; thence by the same, South 14 1/2 degrees East 16,2 perches to n stone; thence hv same, South 12 1/2 degrees East 9.3 perches to stones; thence bv same, South 24 degrees East 14.5 perches to a post; thence by same, South 3 1/4 degrees West 6.1 perches to a post; thence by same, South 1 1/2 degrees West 3.9 perches to a post; thence by same, South 63 degrees East 5 perches to n post; thence by lands now or formerly of T. C. Scouller, South 32 degrees West 56.3 perches to a hickorv stump; thence by same, South 74 1/2 degrees West 17 perches to a stake in a large run; thence by the same and said run by its various courses; and by line of land now or formerly of Daniel Gutshall to the Place of BEGINNING. The same containing 117 acres and 87 perches more or less. TRACT NO. 9 - ON the north by a public road; on the south by lands now or formerly of R. H. Brehm; on the east by the State Road running from Newville to Doubling Gap; and on the west by Big Run. The same containing 3 acres more or less. LESS the following described tract of land: BEGINNING in the center of the State Road leading from Newville to Doubling Gap Springs at a point 400 feet more or less southerly from residence of C. Gordon Leigh; thence by a fence line along southerly side of a Young Orchard, South 45 degrees 15 minutes West (magnetic) 170 feet to the southwest corner of said orchard; thence South 33 degrees 15 minutes East (magnetic) 195 feet to a stake and stone pile; thence North 54 degrees 15 minutes East (magnetic) 178.4 feet to the center of the State Road; thence by the center of State Road to the point of BEGINNING. CONTAINING one-half acre more or less, which is the same tract of land which was conveyed by C. Gordon Leigh and wife to S. E. Landis and others by deed dated November 12, 1917 and recorded in the Office of the Recorder of Deeds in and for Cumberland County at Carlisle, Pennsylvania in Deed Book "0", Volume 8, Page 209. The two parcels of land are those that C. Gordon Leigh conveyed to Virginia B. Leigh and Beulah M. Leigh, each having an undivided one-half interest in the property as recorded in the Office of the Recorder of Deeds in and for Cumberland County in Deed Book "L", Volume ii, Page 36. Beulah M. Leigh intermarried with John H. Clouse, making Beulah M, Leigh the owner of the undivided one-half inter- est, Virginia B. Leigh intermarried with Earl Miller who joined with her to convey her undivided one-half interest in the Office aforesaid in Deed Book "C", Volume 20, Page 307, to John H. Clouse and Beulah M. Clouse, making them the o~~ers of the other undivided one-half interest therein, LESS, HOkcVER, a one acre tract conveyed to Charles and JoAnn D, Clcuse, his wife, by deed dated the 27th day of Februarv 1963 and recorded in Deed Book "U", Volume 20, page 3. TRACT NO. 10 - ALL that certain tract of mountain land situate in the Township of Lower Mifflin, County of Cumberland and ~tate of Pennsylvania, and bounded and described as follows: (11) BEGINNING at a dead maple; thence North 59 degrees West 98 perches to a stone; thence by lands now or late of John M. Woodburn, North 69 1/2 degrees East, 60 perches to stones; thence by land formerly of George Hurley, South ~4 1/2 degrees East 77 perches to stump and stones; thence South 68 degrees West 4.5 perches to the Place of BEGINNING. CONTAINING 15 acres and Ii perches and allowances, etc. BEING the same premIses which Mervin D. Smith and Myrtle Caroline Smith, his wife, by deed dated 16th dav of February 1943 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book "P", Volume 12, Page 573, granted and conveyed to John H. Clouse and Beulah M. Clouse, his wife, in fee. TRACT NO. 11 - ALL that certain tract of land situate in Township of Lower Mifflin, in the County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at an iron pin; thence by lands of Mrs. Nora F. Stum, and the public road, North 32 degrees East 68.5 perches to an iron pin; thence by the same, North 54 degrees East 49.5 perches to an iron pin; thence by lands of Wm. H. Ickes, South 81 degrees East, 10.8 perches to an iron pin; thence South 32 1/2 degrees East 14 perches to a pin; thence by the same, North 54 degrees East 36.5 perches to an iron pin; thence by the same, North 20 1/2 degrees West 13.2 perches to an iron pin on bridge over the Big Run; thence by lands of J. E. Barrick and the public road, North 46 3/4 degrees East 25.5 perches to an iron pin in the State Road, North 2 degrees West 26 perches to an iron pin in road by lands now or late of W. H. McCrea; thence North 78 degrees East 92 perches, North 57 degrees East 46 perches to an iron pin in public road; thence along said road by land of Bethel Church and land now or late of W. H. McCrea, South 61 1/4 degrees East, 58 perches to an iron pin; thence by the same, South 64 1/4 degrees East 22.6 perches to an iron pin; thence bv land now or late of W. H. McCrea and by land of the Estate of Elizabeth J. Snyder, South 36 3/4 degrees West 100.9 perches to an iron pin; thence by land of the Estate of Elizabeth H. Snyder, North 85 1/2 degrees West 36 perches to an iron pin; thence by the same, South 60 1/4 degrees West 39 perches to an iron pin; thence by the same, South 54 degrees West 57.5 perches to the center of the Big Run; thence up the Run, North 43 degrees West 23 perches to an iron pin; thence by land now or late of Charlotte K. Frever and Walter R. Barrick, South 50 1/2 degrees, West 134 perches to an iron pin; thence by land now or late of C. Scott Rickards, North 45 1/2 degrees West 59.5 perches to the Place of BEGINNING. CONTAINING 185 acres and 86 perches. LESS a small tract containing 3 acres and 46 perches conveyed by E. P. Huntsberger to U. G. Frey, by deed recorded in Deed Book "C", Volume 6, Page 279 and also the Tenant house and 35 acres, more or less, contiguous thereto conveyed by Minnie B. Freyer, et ai, to Lehman Hurley as will more fully appear in said deed recorded in the Office of the Recorder of Deeds for Cumberland County, Pennsylvania. BEING the same tract of land which Lehman J. Hurley and Rosie B. Hurley, his wife, by deed dated the 8th day of February 1939 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book "Y", Volume II, Page 109, granted and conveyed to John H. Clouse and Beulah M. Clouse, h1s wife, in fee. (11i) LESS, HOWEVER the herein:lfter mentIoned tr:lcto of l:lnd prev10usly conveyed. J. 30th Deed 5 acres conveyed day of September Book "F", Volume to Charles and M:lry McGowan by deed dated 1949 and recorded in the County aforesaid 14, Page 40J. the in 2. 2.12 acres conveyed to Wilbur Lay, Jr. by deed dated the 11th day of September 1950 and recorded in the County aforesaid in Deed Book "Q", Volume 14, Page 14. J. .74 of an acre conveyed to Leroy A. and Velva Hockensmith by deed dated the lith day of September 1950 and recorded in the County aforesaid in Deed Book "R", Volume 17, page 184. 4. 17.000 sq. ft. conveyed to Charles and Beverly Ickes, by deed dated 4th day of May 1962 and recorded in the County aforesaid in Deed Book "M", Volume 20, Page 1061, and also 35.200 ft. conveyed by deed dated 17th day of October 1968 and recorded in the County aforesaid in Deed Book "Z", Volume 22, Page 82. 5. 3 acres conveyed to Lee Clouse by deed dated 29th day of June 1962 and recorded in the County aforesaid in Deed Book "Q", Volume 20, Page 14 J. 6. 1 acre conveyed to Ray T. and Sheryl L. Burkholder, his wife, by deed dated the 31st day of March 1960 and recorded in the County aforesaid in Deed Book "V", Volume 19, Page 52, and also tract 1 and 2 conveyed by deed dated the 20th dav of July 1970 and recorded in Deed Book "G", Volume 24, Page 540. 7. 73 perches conveved to Charles and Nancy Dupert, his wife, by deed dated the 14th day of May 1964 and recorded in the County afore- said in Deed Book "F", Volume 21, Page 1011. 8. 17.000 sq. feet conveyed to Duane L. and Patricia B. Rolar, his wife, by deed dated the 8th day of March 1965 and recorded in the County aforesaid in Deed Book "M", Volume 21, Page 1146 ar:d also 15.000 sq. ft. by deed dated the 17th day of October 1968 and re- corded in Deed Book "Z", Volume 22, Page 84. TRACT NO. 12 - ALL that certain tract of woodland situate in the Township of Upper Frankford, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at a stone heap, formerly a black oak; thence by lands now or formerly of Jacob Hoover and Harvey Buckwalter, South 82 1/2 degrees East 44 perches to a black oak; thence by land now or formerly.of William Lehman, North 13 1/2 degrees E:lst 144 perches to a stone heap; thence bv lands formerly of Woodburn Heirs, now State Land, North 61 degrees West 23 perches to a stone heap; thence by land now or formerly of Reuben Clouse, South 21 1/2 degrees West 156 perches to the Place of BEGI~~ING. CONTAINING 29 acres, strict measure. (iv) AGRECMENT or SALE TillS AGREEMENT or SALE made the ~:;'fh day of CL<;p....r 19BI, betwoen JOHN L. CLOUSE ana BEULAH CLOUSE, his wife, parties of the first part, horeinafter called 'Parents', ANO LEE A. CLOUSE and PATRICIA A, CLOUSE, his wife, CIIARLES L. CLOUSE and JOANN D. CLOUSE, his wife, and GALEN R. CLOUSE and WANDA L. CLOUSE, his wife, parties of the second part, hereinafter called -Buyer"; AND JOANNE ROSS, JAY F. CLOUSE, ROBERT S. CLOUSE, LINDA A. GOYT, VIRGINIA JOHNSON and J. EDWARD CLOUSE, parties of the third part, hereinafter called 'Consenting Children'. WITtlESSETII that: WHEREAS, Parents prosently own certain real ostate which has been and is being used for farming purposes, and WHEREAS, upon the death of either Parent that deceased parent's one-half (1/2) portion of said roal estate is to be held in Trust with the surviving Parent receiving a life estate intorest in said principal and tho Parent's issue receiving the remainder interest in said principal, per stirpes, and WHEREAS, upon the death of the survivor of the Parents, the one-half (1/2) portion of said roal estate owned by said survivor is to be given outright equally among the Parents' issue, per stirpes: and 2. Payment of purchaso Price. The purchase price of 'No lIundrod Thousand ($200,000,00) Dollars to be paid for oach one-half (1/2) intorost in said real ostato shall bo paid by Buyor ovor a poriod of ten (101 yoars, togothor with intorest at tho rate of nine and ono-half (9 1/2\) percont per annum. Said principal and interoSt to bo paid in equal monthly installmonts of $2,587.98 each, the first such payment to be made on tho first day of the month following the date of closing and on the first day of each and every month thereafter, provided that tho balance of said prin- cipal and intorOst shall be due and payable ten (10) years after tho first day of payment hereunder. BuyerS shall at sottlement execute a mortgage in favor of the Estato of tho deceased Parent, or the Trustees ostablished under the Will of tho deceased paront, in the form attachod to this Agreemont of Sale and marked Exhibit "B". Buyers shall at settlement oxecute a promissory installment note pay- able to the Estate or Trust as aforesaid in the form attached to this Agroomont of Sale and marked Exhibit "Co. Said note shall contain a confession of judgment clause, 3. Riqht of preoayment. BuyerS shall have tho right to propay, without penalty, in whole or in part, any amounts due under this Agreement of Sale as of ton as BuyerS so dosire, provided, howovor, that no prepayments may be mado in the year of the date of the respective sale. 4. Time of Closinos. The closing shall taka place within sixty (60) days followi,ng the doath of each of the Parents or at such other time as may bo mutually agroed to botwOen all the partie. heroto. - ) - AEV-tlOJ U,ft4-lIl SCHEDULE B STOCKS AND BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX AETURN AESIDENT DECEDENT FILE HUMBER ESTATE OF 21-1996-0517 Beulah L, Clouse (All proporlY 10lnUy-ownod with RighI ot Survlvorohlp muol be dllClossd on Schodule F.) ITEM NO, DESCRIPTION VALUE AT DATE OF DEATH 42,000.00 1 Series EE savings Bonds TOTAL (Also ontor on Ilno 2, RocopitulollOnl (11 more spoco Is needod, Inoon oddltlonoJ shools at same size,) s 42.000,00 PAtS03t NT' "" C;aVflQ'" Farm. SoIlW.f.On1y, 1194 N.lca,ll'le. N",PA03' " COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Plun Print or Typo REV-tin Ut(7-1I) ESTATE OF Beulah L, Clouse ITEM NO, A. Funoral Expenloa: FILE NUMBER 21-1996-0517 DESCRIPTION AMOUNT See Schedule attached Total fran continuation page(s) 6.094.99 B, AdmlnlolrilUv. eosta: 1, POlSOnal Reprosenlotive Commlsslons Social Socurity Number 01 Personal Representotive: Ye., Commlsslona pllld 0.00 3, Farrily Exempllon CloImant 3,500.00 0.00 2. AUorney Fees RelaUonshlp Address 01 Cllllmant ot docedenrs dealh Street Addr..s City Slato Zip Code 4. Probols Fees 153.00 C, Mlscollaneous Exponses: 1 Adams Electric 2 United Telephone 3 Adams Electric 4 United Telephone 5 Personal taxes 68,43 21. 28 75,47 6,12 9,80 TOTAL (Also entor on line 9, Roc iMallon) $ (If more space Is needed, InsortadellUonal ohoeta ot ..m. slzo,) 9,929.09 PA1511l NTF "" COIlY'lg'" Farm. Soli......'. ani.,. '194, NIICO,lnc.. Nt4PAI " must ~DIHl mti'l ffil'shttltl'ttt Q.!: nr.u (,,"I I.. CLOUS r. I, BEULAH L, CLOUSE, of R. D. '4, Nowvillo, Lowor Mifflin Township, Cumberland County, Pennsylv.nia, doclaro this to be my last Will, hereby revoking all prior wills and codicils. ITEM FIRST, The expenses of my last illness and funeral shall be paid from my estate. ITEM SECOND, I hereby give and bequeath, absolutely and 1n fee simple, to my spouse, JOHN B. CLOUSE, all my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my spouse dies before the thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my issue, per stirpes, living at the timo of my death, to be divided among them as they shall agree. If they cannot agree for any reason, my Executor shall make the decision and its decision shall be final. My Executor shall represent any minor child in any division of such proporty and shall deliver to the person standing in tho place of a parent to such minor, without bond, such portion of the minor's share as my Executor, after considering the minor's wishos, deems appropriato and shall sell the balance and pay the proceeds to my Trustees to be retained for the minor under ITEM SIXTH horoof. Page 1 73 ,,' .'i CL ITEM TIIIPD. Tho 91ft to my spouoe in this Item ls intondod to 9ivo my ootnto thc marit.1 doduction cffcctivo undor tho Intcrnnl Rovenue CacIl.! to reduco Fedoral estate tax. Any prov i Diona in th1s W111 wh ich conflict with or faU of th1s intention ohall bo so roconcilod or amplified aD to accomplish th1s objoctlvn, If my 9po090, JOliN II. CLOUSE, survives me, I direct that my Trustees, hereinafter named, hold, IN TROST, an amount free of all taxos oqual to thc maximum marital deduction allowable to my cstate for Federal estate tax purposcs, reduced by the aggre- gate marital dcduction allowablo for Fedcral estate tax porposcs for othcr property or into rests that pass or shall havc passed to my spouse otherwiso than under this clauso and that qualify for the said marital deduction: and further reduced by an amount, if any, needed to increasc my taxable estate to the largest amount that after allOWing for the unified eredit and any other credits available to my estate, will result in no Federal estate tax, and pay the net income therefrom not less frequently than quarterly to my spouse for life. My spouse shall have power to appoint all or any part or parts of the principal of this Trust to himself, his estate or any other person or persons. This power shall be exercisablo by him alone and in all events by specific referenco thereto in his Will, or by delivery at any time or times during his lifetime of a written direction to my Trustees who shall thereupon make payment as he directs. My Trostee shall pay to his personal reprcsentatives from any unappointod principal the difforence bctweon all taxes, interest and penalties which thoy must pay by reason of his death and those which would be payable by them if such unappointed Page 2 -.T-J " C. ~ ... .... '.. .. .... - . acquittanco thorofor. All unoxpondod incomo ond principal shall bo paid to tho minor at majority, ITEM SEVENTH. No provision of this Will is intended to exorcise any power of appointment, inclu~ing any power of appointment granted mo undor my SpoUSa'S will, ITEM EIGHTlh lal All taxes, interest and penalties thereon payable by roason of my death with respect to property comprising my gross sstate, whether or not passing under this Will, shall be paid from the principal of my residuary estate, provided however, that funds of my Trust created herein may be used to pay taxes, interest and penalties attributed to such trust assets. Taxes on future interests may be prepaid. (bl All debts I owe at my death and all expenses attributable to the administration of my estate, shall be paid from the principal of my residuary estate. ITEM NINTH. No interest of any beneficiary under this Will or any codicil hereto shall be subject to antici- pation or voluntary or involuntary alienation, and the personal receipt of such beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless otherwise provided herein. ITEM TEnTH, In addition to powers given them by law, my Executor and Trustee and their successors and any guardian acting hereunder shall havo the following discretionary powers applicable to all real and personal property held by them, effective without court order and until actual distribution, Page 5 7'>, -t Cl to ouch parson as they suloct to disburse it, whouu recoipt shall be 8 ecmplote acquittance therefor, without tho intorvention of any guardian, (h) To borrow money, including the right to borrow from any corporate fiduciary acting heroundor, and mortgage or plodgo as security, (il To hold invostmonts 1n tho name of a nominee, (j) To diutributo in cash or kind or partly in each at valuations fixed by them: (k) To assume continuance of the status of any bene- ficiary with reference to marriage, divorce, illness, incapacity or other change in the absence of information deomed reliable without liability for disbursements mado on such assumption: (1) To elect to value my gross estate for Federal estate tax purposes as of the date of my death or as of the alternate valuation date as allowed for such purposes, and to claim as income tax deductions expenses that would otherwise qualify 8S estate tax deductions; (m) Except to the extent necessary in order that the trust under ITEM THIRD hereof qualify for the marital deduction allowable under the Internal Revenue Code, it shall not be neces- sary to segregate invostments as belonging to a particular trust or share thorein and all interests may be hold in undivided form in a single fund from which proportionate distributions are made based on current renpprais~ls; Page 7 ~i~ , , I I I I I I t I I I I I I t I t I I I t I I , I L.'CMOMUf I , I I I I I I I I I I I I I I .rv.IWII....'1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX '*' UNO. AA 185257 RECEIVED FROM: i ACN ASSESSMENT r:'I CONTROL ~ NUMBER AMOUNT PETER J RESSLER ESQUIRE 3401 N FRONT STREET POBOX :S9S0 HARRISBURG, PA 17110-0950 lul !tJe,cU/.CJ.:I ESTATE INFORMATION: 1:'1 FILE NUMBER ~ 21-1996-0517 1:1 NAME OF DECEDENT (LAST) I;iI CLOUSE BEULAH L II DATE OF PAYMENT m POSTMARK DATE COUNTY SSN 200-36-3627 (FIRST) (Mil CUMBERLAND DATE OF DEATH REMARKS fa TOTAL AMOUNT PAID 52,207.63 VZ LEE A CLOUSE I!o J EDWARD CLOUSE CHECK# 22 , \' . .........1/1 RECEIVED BY,.' . (i '... , " " SIQNAfUAE '_' ,> i \... SEAL REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS , I I ~' , 'I ., -.--- __.1 ___...,.,.,-- -...~~...,. ~-(~... .,,:. I '1"- / . /' J', /,;" / ) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAKES INIl(AIIANtl lAIC DIVISION Ot:Pl. :aabOI t1AAA I SlU6fG , PA 11118-01101 NOTICE OF INIIERITANCE TAK APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAK DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-09-97 CLOUSE 06-08-96 21 96-0517 CUMBERLAND 101 PETER J RESSLER 3401 N FRONT ST PO BDX 5950 HBG PA 17110 ~- Altount Renit t.d v' ~~ IttrJ~" 11'1"'''''' 111."1 BEULAH L MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... ifE"v:is4i-EX-AFpUioj-:9irilij'ficE""Oj:-YNHEifiiAN-CE-YAX-APPRAisEHEil:r;-ALLOiiiiN'CE-b-Ii-m_m___mm DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CLOUSE BEULAH L FILE NO. 21 96-0517 ACN 101 DATE 06-09-97 If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anaunt of Line 14 16. Anaunt of line 14 17. Anount of line 14 18. Principal Tax Due TAX CREDITS: PAYMENT DATE 09-06-96 03-10-97 TAX RETURN WAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..I Est.t. CSchedule A) 2. Stocks and Bonds (Schedule 8) 3. Clos.ly Held stock/Partnership Interest (Schedule C) 4. Hartg.gas/Note. Receivable CSchadul. DJ 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule El 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral E~pens.s/Adn. Costs/Hisc. E~pens.s (Schedule H) 10. Debts/Hortgag. Liabilities/Liens (Schedule I) 11. Tot.l Deductions 12. Net Value of Tax Return 13. Charitable/Governnental aequests (Schedule J) 14. Net Value of Estat. Subject to Tax NOTE: at Spousal r.t. ta~.ble .t Line.l/Class A rate t.~able at Collateral/Class a rate RECEIPT NUMBER AA146703 AA185257 DISCOUNT (.) INTEREST/PEN PAID 1-) 842,11 ,01- BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-11-97 11) (2) (3) 141 IS) (6) 17) (9) 110) 115) 116) 117) CHANGED 200.000.00 42,000,00 .00 ,00 89.462.12 ,00 .00 (8) 9,929.09 4.037.54 111) (12) 113) 1141 ,00 317.495,49 ,00 x ,00: X,06: K .15: 118) AMOUNT PAID 16,000,00 2.207.63 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your Account, subnit the upper portion of this forn with your t.~ paYll'lent. 331.462.12 1:\,966 63 _317.495,49 ,00 317.495,49 ,00 19,049,73 .00 19,049,73 19,049,73 .00 L08 LOB . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, IF TOTAL DUE IS LESS TIIAN fl, NO PAYMENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" eCR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,) ljc, RES[RVATION: [.tat.. of d.c.d.nt. dying on or b.for. C.ce.b.r lZ, 198Z -- If Any future Int.r..t In the ..tat. I. tran.f.rr.d In Po.....lon or enJoy..nt to Cia.. a (collat.ral) b.n.flclarl.. of the decedent aft.r the axplratlon of any e.tat. for Ilf. or for y.ar., the Co..onw.alth hereby e_pr...ly r...rv.. the right to .ppr.I.. and ...... tran.f.r Inherltanc. T.x.. .t the lawful Cl... a (collateral) rat. on .ny .uch future Interut. PURPOSE OF filJTlCE: PAY"EHT I REFUND (CR): OBJECTIDNS: AD"tH ISTRATlVE CORRECTIONS I DISCOUNT: PENALTY I tHTEREST1 To fulfill the requlre..nt. of Slctlon Zl40 of thl Inherlt.nc. and E.tate T.x Act. Act ZI of 1995. (7Z P.S. Section 9140 L Detach the top portion of thl. Hotlee and sub.lt with your pay.ent to th. Register of Will. prlnt.d on the rever.e .Ide. --"ake ch.ck or eon.y order p.Y.ble to: REGISTER OF MILLS, ACENT A r.fund of a t.x credit, which was not r.qu.sted on the T.x R.turn, .ay b. r.que.t.d by co.platlng an -Application for Refund of P.nn.ylvanl. Inh.rltance .nd E.t.t. TaxR (REY-I1I1J. Applications .r. avall.bla at the Offlc. of the Register of Will., any of the Zl Revenu. District Offlc... or by c.lling the special Z4-hour answering service nu.b.r. for for.s ord.rlng: In Pen~.ylv.nla 1'800-16Z-Z050, out.lda Pennsylvania and within local HarriSburg .r.a (117) 787-8094, TDD' (717) 77Z-Z25Z (H..rlng I.palr.d Only). Any p.rty In int.rast not satisfied with thl appr.I....nt. allowance or disallowance of deductions. or ass.s..ent of tax I Including discount or Int.rest) as .hown on this Hotlcl lust Object within sixty (60) days of receipt of this Notlca by: --written prot.st to the PA Depart.ent of Revenue. loard of App.als. Cept. 2810ZI, Harrisburg, PA --.I.ctlon to have the ..tt.r d.ter.lned at audit of the .ccount of the personal repr.s.ntatlv.. --app.al to thl Orphan.' Court. 17IZ8-1021, OR OR Factual .rrors discovered on thl. .ssess.ent should be .ddr....d In writing to: PA C.part..nt of R.venu., lut.au of Individual Taxe., ATTN: Po.t Asse...ent R.vl.w Unit. Dept. Z80601. H.rrl.burg. PA 171Z8-0601 Phonl (711) 787-6505. S.e page 5 of the bookl.t Rlnstructlon. for Inheritance Tax R.turn for a R..ld.nt Dec.d.ntR (REY-1501) for an .xplanatlon of ad.lnl.tratlv.ly corr.ctabl. .rror.. If any tax due Is paid within thr.. (]) c.l.nd.r .onths aft.r the d.cedent's death. . five perc.nt C5X) discount of the taM paid I. allow.d. The 15% tax aane.ty non"partlclpatlon penalty Is co,put.d on the total of the tax and lnt.r..t ....s..d, and not paid b.for. January 18, 1996, the first day .ft.r the end of the tax .ane.ty p.rlod. Thl. non-p.rtlclpatlon p.nalty 1. app.alabl. In the sa.a .anner and in the the sa.. tl.. p.rlod a. you would app.al tha t.x and Int.r..t th.t h.. b..n al..ss.d al Indlc.tod on this notlc.. Int.r'lt II charg.d b.glnnlng with flr.t day of d.llnquency, or nlna (9) aonths and ana (I) day Iro. tha date of d..th, to the date of paye.nt. Ta_.. which b.c... d.llnqu.nt b.for. J.nuary 1, 198Z be.r Int.ra.t at the rata of six (6X) p.rc.nt p.r annuo calcul.t.d at . dally rata of .000164. All tax.. which b.cae. dellnqu.nt on and aft.r January 1, 198Z will b..r Int.r..t at a rate ~hlch will vary fro. c.l.nd.r y.ar to c.l.ndar ye.r with that rat. announc.d by the PA Oep.rt..nt of R.venu.. The appllcabl. Int.re.t rat.. for 198Z through 1997 aral '!!!! Inter.st Rat. Dally Int.rut Fector !.2! Inh"st Rat. Oally Internt Fector 1982 ZOiC .000S48 1987 .~ .000247 1985 l'~ .000"38 19&8-1991 111: .000lDl 1984 llX .000lDI 1992 .. .000Z47 1985 Ill: .0003S6 199]-199" n .00019Z 1986 lOX .000274 1995-1997 .~ .000241 .-Interut Is calculat.d .. followl: INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF OAYS OELINQUENT X OAILY INTEREST FACTOR --Any Hotlc. I..u.d aft.r tho t.x beco... d.llnqu.nt will r.fl.ct an Int.r.st calculation to flft..n CIS) day. b.yond the d.t. of the as......nt. If pay.ent Is .ada aft.r tha Int.r..t co.putatlon d.t. shown on the Hotlc., additional Int.r..t .....t ba calcul.t.d. " c--l PAytlfHf, to~' portion of this NoUu and tub.1t with your ply..nt .ada payabl. to the n... and addr... the r.var.. .Ida, .~ =' 1.)U Datach thl pr Intad on ~- If RESIDEHf DECEDENT ..ka chICk or lonay ordar plyabl. tal REGISTER OF WILLS, AGENT. -- If HON-RESIDENT DECEDENT .... chick Dr lonay ordar paymbl. tOI COHHONWEALTH OF PENNSYLVANIA. REfUND tCR)1 ... r.'und of . t.~ cradlt, whIch WI. not raqua.tad on thl rax Return, ..y ba raqua.tad by coapl.llng en "Application for R.fund of Pann,ylvanla Inheritance and [,'at. T.." (REV-ISIS), AppllcatJon. ar. avallabl. at thl O"lcI of thl Rlgl.'ar of Willi, any 0' thl ZS Ravlnu. DI.trlct Of'lcI. or frol the D.p.rtlant", Z~'hour anlWlrlng ..rvlce nu.bar. for for.. ordlrlngl In Pann,vlvenla l-aOO-16l-ZaSD, out. Ida PannSYlvanla and within local Harrl.burg ar.a (717) 787-809~, TOOl (717) 77Z-225Z CH.arlng I.palr.d only). REPLY TOI Ou..tlon. r.g.rdlng error. contaln.d on thl. not Ie. .hould b. addre...d to: PA D.part..nt 0' Rlvlnu., Bur.au 0' Individual T...., ATTNI Po.t A.......nt R.vllw unit, Dlpt. 280601, Harrl.burg, PA 17121-0601, phon. C7ln 787-6505. DISCOUNT. I' any tax due 1. paid within thr.e (3) callndar aonth. aft.r the d.c.dlnt.. d.ath, a five p.rcent (5~) dl.count of thl tax paid 1. allow.d. PENAL TV I Th. 15~ tax aan..ty non-participation p.nalty I. co.put.d on the total 0' thl tax and Intere.t a......d, and not paid be'ore January 18, 1996, the 'Ir.t day aft.r the end 0' the tax aan..ty periOd. [NTERESTI Int.re.t 1. charg.d b.glnnlng with flr.t day of d.llnquency, or nln. (9) .onth. and on. (I) day fro. the data of d.ath, to the data of pay..nt. T.... which b.c... d'llnqu.nt b.for. January I, 191Z b..r Int.r..t at the r.t. of .1_ C6X) p.rc.nt p.r annul c.lculat.d .t a dally rata of .000164. All t.... which b.c... dellnqu.nt on and .fter January I, 1912 will b..r Intere.t at . r.t. which will vary fro. c.l.ndar year to cal.ndar y.ar with that ret. announCld by the PA Depart..nt of Rav.nu.. Th. appllcabl. Inter..t rat.. for 1982 through 1997 ar.: Ve.r Int.r..t Rat. Oally Inter..t F.ctor Vur Inter..t Rat. D.lly Int.re.t Factor 1982 Za:c .OOOS~I 1987 9~ .OOOZU 1915 16~ .000458 1981.1991 lU .00OSOI 1984 Il~ .aDDlOl 1992 9~ .000247 1915 In .000356 1991-1994 n .000192 1986 IO~ .000Z71o 1995-1997 9~ .OOOZU uInt"nt It c.lculatad .. follo..u INTEREST . BALANCE OF TAX UNPAID X NUnSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlee I"u.d aftlr tha ta. b.co.a. d.llnqu.nt will r.fl.ct an Int.r..t calculation to 'Ift.an (IS) day. b.yond the data of the ........nt. If pay..nt I. .ad. aft.r the Int.rl.t co.putatlon data .hown on thl Hot!,.." additional Intlrnt lU.t b. calcul.ted. STATUS REPOR'(' UNDER P,UI,E (j, 12 Name of Decedent: Beulah Clouse Date of Death: ,June R , 1996 Will No, Admin. No, 2196-0517 Pursuant to Rule 6,12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate, 1, State whether administration of the estate is complete: Yes No X 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 following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No, (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~' { Date: (-.,,'-/\ '/(l-\,'~(',';;I/~- Signature Peter J, Ressler, Esauire Name (Please type or print) - c::: U"\ If) c, "-'= 3401 North Front Street Address ~~~ .,~ . ... c. ~.~ UCl we: e: N N Z ~ eJ.' .J ~~ 01, - -=> UU Capacity: Personal Representative Harrisbura, PA 17110 (717) 232-5000 Telephone ~ X Counsel for Personal Representative 146'111 1