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COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HE.lLUt. VITAL f1ECDAOS
CERTIFICATE OF DEATH
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I, WELLINGTON A. PARLIN, of 2~2 South Hanover Street, Carlisle,
Cumberland Countys Pennsylvania, do make and publish this as and for m
last will and testament, hereby revoking any and all wills heretofore
made by me.
1. I direct my executors to pay all of my debts, funeral and
administrative expenses as soon as convenient after my decease.
2. I authorize and empower my executors to sell any realty and/
or personalty owned by me at my death, not specifically devised or
bequeathed herein, at either public or private sale or sales and to
give good and sufficient deeds and/or bills of sale therefor, in fee
simple, as I could do if living.
3. I give and bequeath any articles of tangible personalty, such
as furniture, jewelry, etc. to such persons as may be selected as
legatees thereof by my executors.
~. All the rest, residue and remainder of my property, real and
ersonal, I give, devise and bequeath to my children, Elizabeth Ann,
Virginia Lee and Barbara Louise,and to Elizabeth Ann Martin, of 2~2
South Hanover Street, Carlisle, Pennsylvania, share and share alike.
Should any child die before my death, her share of my estate, if any,
shall go to her children, share and share alike. If Elizabeth Ann
artin should die before actual receipt of her share of my estate, her
25% share shall lapse and increase the shares of my daughters or their
issue.
5. I nominate and appoint Virginia P. Masland and Charles H.
III, to be the executors of this my last will and testament
ithout the filing of any bond. Should they both die before my death,
enounce or refuse to serve for any reason, or die leaving any of my
state unadministered, Harold S. Irwin, Harold S. Irwin, Jr. and Roger
. Irwin, Carlisle, Pennsylvania, shall be the substitute executors of
will and testament, without bond and with the same powers
s are given above to my executors.
6. I suggest that my personal representative retain the services
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of Irwin, Irwin & Irwin, Carlisle, PennsYlvania, as attorneys in the
Bottlomont of my estate.
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WITNESS my hand and seal this3~ day of June, 1976.
~~"~k.. t;, fJC<4 ~ '
WELLINGT A. PARLIN
( SEAL
Signed, sealed, Published and declared by the within named
testator as and for his last will and testament, in our presence, who,
at his request, and in his presence and in the presence of each other,
have hereunto set our names as
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WillS
COUU'VCOOl:
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nEV. 1&00 ex . (1.141
FilE NUMBER
ron nAlr:;oF- DEATH Arnu 11/11/'11 CltI:CIl HUll:
IT A ',I'OU!iAl
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21.<)6.0762
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DECEDENT'S NAME ILAST. rlRST, "UD MIDDle INITlAll
Parlin \lollln'toll A.
OlCr:Or.NI'SCOMf'lETE AOOIl[S~
21.2 South Hallovor Stroot
Carlislo, PA 17013
SOCIAL SECURITY NUMOER
191.26.7068
DATE OF O[AlIt DATC Of DUUlt
09/08/1996 01/19/1899
County Cumbor land
(IF APPLlCABLE)SURVIVING SPOUSE'S NAME (LAST ,FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
'fun
NUMf1Cn
X 1. Original Return
4. Limited Estate
AMOUNT RECEIYED(SEEINSTRUCTlONSI
0.00
2. Supplemental Return
4a. Futuro Interest Compromin
(10' dales 01 death aner 12.12.82)
[]J 6. Decedent Died Testate [R] 7. Docedent Maintained a Living Trust
(Attach cop 01 Will) (Atta.h a co 01 Trust)
All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
05.
o 8.
Remainder Return
(lor dates 01 dealh prior to 12.13.82)
Federal Estate Tax Return Required
Total Number of Safe Deposit Boxes
COMPLETE MAILING ADDRESS
IR\lIN, McKNIGHT & HUGHES
60 \lest Pomfret Street
Carlisle PA 17013
None
1,430.00
None
None
6,122.80
None
235,803.84
Charles H. & Virginia P. Masland
106 Hillside Drive
Me':' Hoii"'s' i:-'iri - ~':' Pi.:" i 7i1'65.......".."....-
IR\l1N, McKNIGHT & HUGHES
60 \lest Pomfret Street
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(9)
18,735.00
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R D Ro er B. Irwin, Es uire
~ Ii TELEPHONE NU...BEA
- T 717-249-2353
1. Real Estate (Schedule A) 1
2. Stocks and Bonds (Schedule BI (2)
3. Closely Held StocklPannershlp Interest (Schedule C) (3)
4. Mongages and Notes Receivable (Schedule D) I4l
5. Cash, Bank Deposits & Miscellaneous Personal Property (Sch. E) (5)
6. Jointly Dwned Property (S.hedule F) (6)
7. Translers (Schedule G) (Schedule l) (7)
8. Total Gross Assets hotal lines 1-7)
9. Funeral Expenses. Administrative Costs. Miscellaneous
Expenses (Schedule H)
10. Debts. Mongage liabilities, liens (Schedule II
11. Total DeduClions hotal lines 9 & 10)
12. Net Value of Estate (line 8 minus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14. Net Value Sub'ect to Tax (Line 12 minus line 13)
15. Spousal Trans'ers (lor dales of dealh aner 6,30,94)
See Instructions for Applicable Percentage on pago 2.
(Include values Irom Schedule K or Schedule M,l
16. Amount of Line 14 taxable at 6-1. rate
(Include values Irom Schedule K or Schedule M,l
17. Amount 01 line 14 taxable at IS'!. ,ate
(Include values Irom Schedule K or Schedule M.)
18. Principal tax due (Add tax Irom line 15. 16 and 17.)
19.C'editslSp Poverty Prior Payments Discount Interest
0.00 + 0.00 + 926.56 0.00
20. If Line 19 is grealer than line 18, enter lhe difference on line 20. This is the OVERPAYMENT.
g] 0 ICheck he,e If you a,e requesting a ,.fund of your ove'paym.nt.1
21. If Line 181s greater than line 19. enter the difference on Line 21. This is the TAX DUE.
A. Enter the interest on the balance due on Line 21A.
B. Enter thelolal 01 Line 21 and 21A on Line 21B. This Is the BALANCE DUE.
Make Check Pa able 10: R. 1st., of Wills. A enl
.. .. BE SURE TO ANSWER All QUESTIONS ON PAGE 2 AND TO RECHECK MATH .. ..
Under pel\l.lUes of perJury,1 decl.ro Ihilll h.~e e.ilmllled Ihls return, Including ilCCOmplrrylng SChedules ilnd slillements,"OO 10 the be,t 01 my kno.....lftdgo Ind belief, U Is true,
conect.nd completo.1 decl..ro thllan reille,llle hu been reporled.l ItuotNIrkel ~.Iue, DKI.r.Uonol prep.rer other thiln tho persoNI 'epresont.t1~o Is b.,ed on.lllnformlllonol
whIch prepl'.' has.lftJ kno.....redg..
(10)
None
(IS)
0.00 X
(16)
168,466.23 x .06 :
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(17)
56,155.41 X .15:
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Copyright lc) 19t4 10 softw.,o only CPSystelM,lnc:,
(8)
(11)
(12)
(13)
(14)
:
(18)
(19)
(20)
(21)
(21A)
(218)
243,356.64
18,735.00
224,621. 64
None
224,621. 64
0.00
10,107.97
8,423.31
18,531. 29
926.56
0.00
17,604.72
0.00
17 , 604 . 72
DATE
j):., ; /1.:
DATE
,I"r'l ,',.
~. . .'",./. I.
Form 1500 tAev, 7-94)
Act 1148 011994 provlde:J lor the reducllon 01 the tax rates Imposed on the net value oltranslers to or for
the use 01 the spouse. The rates as prescribed by the statute will be:
03"1. (.03) will be applicable for estates 01 decedents dyIng on or aHer 7/1/94 and before 1/1/96
'2'''' (.02) wIll be applicable for eslates of decedents dying on or aHer 1/1/96 and before 1/1/97
01% (.01) will be applicable for estates 01 decedents dying on or aHer 1/1/97 and belore 1/1/98
oSpousaltransfers occurring on or aHer 1/1/98 will be exempt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A MARK (Xl IN THE APPROPRIATE BLOCKS.
1. Did d.cedenl maka a transfer and:
YES NO
.. relainthe use 0' Income 01 tha proparty transferred.. . . . . . .. . . . . . .. " . . .. . . . . . . . . . . . . . . . X
b. relaln tha right to daslgnale who shall usa Iha property Iransferred or ~s Income. . . . . . . . . . . . . . . . . . . . . . X
c. relalna reversienarylnlerasl: or . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . " . . . . . . . . . . . .. X
d. receive the premise ler lifa 01 allher payments. benefits e, care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X
2. II death occurred on er befere December 12. 1982. did decedenl w~hin !we years preceding dealh
transfer property without receiving adequate consideration? If death occurred after December 12.
1982. did decedent transfer property within one year of dealh without receiving adequate
censlderalien? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X
3. Old decedent Own an 1n trust fer' bank acceunl al his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . " X
IF THE ANSWER TO ANY OF THE A80VE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Copyrlghl (c) '994 form lJoltwlre only CPSysfems,lnc.
REV.1S10EX + (z.a71
co"rN\l\1rrm4\W~;w>>"NI'
ESTATE OF
SCHEDULE G
TRANSFERS
Ploa!o Print or T .
FILE NUMBER
21-96-0762
Wellington A. Parlin SS# 191-26-7068 09/08/1996
THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON PAGE 21S YES.
ITEM DESCRIPTION OF PROPERTY EXCLUSION TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBER Include n.arM at Ih.lrlnsf.rH.lhelr OF ASSET ".INT. DECEDENT INTEREST
t,l.auonshi';-ia decedent d..t, 01 t,..nsfe,.
1 Treasury Bill cusip #912794 19,910.60 19,910.60
3K8; face $20,000
(confirmation attached)
2 Treasury Bill cusip #912794 19,870.40 19,870.40
3L6; face $20,000
(confirmation attached)
3 PNC Bank, N,A., certificate 25,050.75 25,050.75
of doposit #21001055691
(confirmation attached)
4 PNC Bank, N.A., certificate 52,049.72 52,049.72
of deposit #21001055675
(confirmation attached)
5 PNC Bank, N.A., checking 7,521. 32 7,521.32
account #5140441353
(confirmation attached)
6 Treasury Bill cusip #912794 19,829.80 19,829.80
3N2; face $20,000
(confirmation attached)
7 Trasury Bill cusip #912794 9,904.20 9,904.20
2Al; face $10,000
(confirmation attached)
8 Treasury Bill cusip #912794 19,788.80 19,788.80
3P7; face $20,000
(confirmation attached)
9 Treasury Bill cusip #912794 19,765.40 19,765.40
3Q5; face $20,000
(confirmation attached)
10 Treasury Bill cusip #912794 19,687.20 19,687.20
3T9; face $20,000
(confirmation attached)
11 The Vanguard Group, VMMR 22,425.65 22,425.65
Federal Portfolio
(confirmation attached)
TOTAL (Also enler on line 7. Re.ap~ulalionl 235,803.84
(If more space 15 needed. insert additional sheets of same size.)
Copy,lghl (c) 199" form $OlIwl,eanty CPSystems.lnc.
Farm 1500 Schedu'- G JRIN. z.e7)
REV. "11 EX t (7.111
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
co"r.\I\1rrm41b~MhYANIA
ESTATE OF
Wollin
ITEM
NUMBER
A.
B.
1.
2.
3.
4.
C.
PI..a. P,lnt a' T .
FILE NUMBER
21-96.0762
ton A. Parlin
SS 191-26.7068
09 08 1996
DESCRIPTION
AMOUNT
1
Fun.,al Eap.n....
Corlislo Hemorial Sorvico,
Inc. . inscription
95.00
2
Hoffmsn-Roth Funoral Home,
Inc.
5,873,00
Admlnlat,aU.aCaatl: Charles H. Hasland 3rd/Virginia P. Haaland
Pe"anal Representatl.1 Canvnlsslons
Social S.curity Numbe, 0' Pe"onal Representative: 204-03 - 7794/202 - 20-4706
Yea, Convnlsslons paid WAIVED
0.00
Attomey Fees
Irwin, McKnight & Hughes
12,500.00
Family Exemption
Claimant NONE
Address 0' Claimant at decedent's death
Street Address
City
0.00
Relationship
Stale
Zip Code
Probate Fees
Cumbo Co. Rogister of Wills
57.00
1
MlaceUaneaua EspanuI'
Patricia A. Rosondale, CPA,
1996 personal income tax
prep.
50,00
2
Patricia A. Rosendale, CPA,
fiduciary income tax prep.
100.00
3
Register of Wills, filing
fee
25.00
4
Spahr's Antiques-Auctions,
appraisal foe
35.00
TOTAL (Also ente, on line 9. Reca ~ulatlon)
(II mo'a apac.la "tldad, InulI add~lonallhe.ta o'ume alz..)
Copyright (e11194 form IOttw.,e only CPSYltemt.Inc:.
S 18 735,00
F.rm 1500Schodule H(ROY. 7.81)
,
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1Jjust 'lIill Ult~ wrstuUttltt
I. \iIU,I,ItI0TOU A. PAnl,ItI, or ~II~ :Jouth Unnover ntreet, Cllrllnln,
Cumherlnnd County, I'ennoylvanin, do mnlm amI puhllnh thln nn nnd ror m
lnat will nnd tentamcnt. herehy I'evoklng nny and nll willn heretorore
made hy me.
1. I direct my exccutorn to pay all or my dehto, runeral and
adminiotrative expennen aa noon ao convenicnt artcr my deceaoe.
2. I authorizc nnd empower my cxecutoro to Dell any rcalty andl
or peraonalty owned by me at my death, not speeirteally devioed or
bequeathed herein, at either public or private osle or osles and to
give good and surrtcient deeds and/or billa or aale thereror, in ree
oimple. as I could do ir living.
3. I give and bequeath any articles or tangible personlllty. auch
as rurniture, jewelry, etc, to ouch persons so may be Deleeted as
legatees there or by my executora.
II. All the reat, residue and remainder or my property. resl and
personal, I give, devisc and bequeath to my children, Elizabeth Ann,
Virginia Lee and Barhara Louiae,and to Eliznbcth Ann Hartin, or 2112
South Hanover Street, Carllsle, Pennaylvania, shsre snd share alike.
Should any child die berore my death, her ahsre or my estate. ir any.
shall go to her children, share and ahare a1l1<o. Ir Elizabeth Ann
Martin should die before actual receipt or her ahare of my eatate, her
25% share shall lapse and increase the shares of my daughters or their
lDDue.
'5, I nominate and appoint Virginia 1'. Haaland end Charles H.
lesland, III, to be the executoro or thia my last will and teatament
ithout the filing or any bond. Should they both die berore my death,
renounce or reruae to aerve ror any reaaon, or die leaving any of my
,otate unadministered, Harold n. Irwin, Harold S. Irwin, Jr. and Roger
. 1M/in. Carllsle, Pcnnoylvania, ohall be the oubotitute executoro of
this my last will and testament, withcut bond and with the seme powers
1S are given above to my executoro.
6. I suggest that my peroonal rcpreoentetive retain the aervices
\
\,
A13REEMENT OF TRUST
AGREEMENT OF TRUST made and entered Into this 'I ~ day of ~"'" ,
1969, by and between Wellington A. Parlin, of 242 South Hanover Street,
Carlisle, Cumberland County, Pennsylvania (hereinafter referred to as
"Settlor") and Charles H. Masland 3rd, of South Middleton Township,
Cumberland County, Pennsylvania (hereinafter referred to as "Trustee").
Intending to be legally bound hereby, the parties hereto do hereby
agree liS follows:
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ARTICLE I
Settlor hereby trllnsfers to Trustee, In trust, for the purposes
herelOllfter set forth, the property liS set forth In Schedule "A. llttllched
hereto and mllde part hereof and such other property as from time to time
trllnsferred by Settlor to Trustee.
ARTICLE II
The Trustee Shllll collect the Income from the Trust Estllte and Shllll
pay all proper charges llnd expenses. The net Income of the Trust Estllte
after payment of 1111 such chllrges llnd expenses shall be held, administered
llnd Invested by the Trustee, to be distributed, together with the net
Income llnd such accumulated Income llnd corpus, liS provided In Schedule
.B" hereto llnd made pllrt hereof. Upon the dellth of Settlor, the corpus llnd
accrued Income, If any, Shllll be distributed as further provided In Schedule
.B", llttllched hereto signed llnd dllted llnd liS from time to time revised and
mllde part hereof. All dividends paYllble In shllres of stock In the
corporlltlons declllrlng dividends Shllll be treated as prlnclplll without
regard to the number of shares payable.
ARTICLE III
During the lifetime of Settlor, this Trust may be revoked by the said
Selllor by giving five (5) days written notice to the Trustee hereunder, and
In such case, all property whether principal or accrued Income or any
combination of the foregoing being held In the Trust shall be distributed to
Settlor. Furlher, during the lifetime of Selllor, this Trust may be altered
or amended by amendment of this Trust Agreement signed by both Settlor
and Trustee.
ARTICLE IV
No parl of the Income or principal of the properly held under this
Trust or trusts subsequently created hereunder shall be subject to
attachment, levy or seizure by any creditor, spouse, osslgnee or trustee or
receiver In bankruptcy of any beneflclory prior to his or her actual receipt
thereof. The Trustee shall poy over the net Income and the prlnclpol to the
porlies herein designated, as their Interests moy appeor, withOut regord to
any attempted ont\cipotlon, pledging or assignment by ony beneflclory of
these trusts, ond without regord to ony cloim thereto or ottempted levy,
attachment, seizure or other process against said beneflclary.
ARTICLE V
In oddition to the powers conferred by case law, by stotute, and by
other provisions hereof, the Trustee, ond successor Trustees, sholl hOve
the following discretlonory powers oppllcoble to 011 properly held which
powers shOll be effective withOut order of any courl and shOll el<lst until
flnol distribution:
(0) To retoln ony properly of ony noture received for whotever period
the Trustee sholl deem odvlsable;
(b) To Invest ond reinvest all or ony porl of sold properlY In such
stocks, bonds, securities or other properly, real or personal, as the
Trustee shOll deem proper, withOut regard to statutes limiting the
properly which 0 fiduclory moy purchose;
I
,
I
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j
(c) To sell, transfer, exchange or otherwise dispose of, any part of
said property, for cash or on terms, publicly or privately, or to lease, even
for a term exceeding five (5) years or the duration of any trust herein,
without liability on the purchllsers or lessees to see to the appllclltton of
the proceeds, llnd to give opttons for these purchllses without the
obllglltton to repudlllte them In fayor of a higher offer;
(d) To execute llnd deliver any deeds, leases, llsslgnments or other
Instruments llS mllY be necessary to Cllrry out the provisions of the Trust;
(e) To borrow money, Including the right to borrow money from llny
bllnk llnd to mortgllge or pledge llny llsset of the estllte llS security;
(f) To assume conttnuance of the StlltUS of llny beneflclllry with
regllrd to dellth, mllrrlage, divorce, Illness, Incllpllclty llnd the like In the
absence of Informlltlon deemed reliable without lI11blllty for dlsburements
mllde on such llssumptlon;
(g) To pay from the corpus of the Trust, or the Income therefrom, llll
debts, cllllms, taxes or similar charges;
(h) To mllke llny distribution hereunder either In kind or In money, or
pllrtllllly In kind llnd partllllly In money. Distribution In kind shall be made
llt the mllrket vlllue of the property distributed, lInd the Trustee, In his
absolute discretion, mllY clluse the shllre distributed to lIny distributee to
be composed of property slmllllr to or different from thllt distributed to
any other distributee;
(l) To exercise any subscription right In connection with any
security held hereunder, to consent to or pllrtlclpllte In any
recapitalization, reorgllnlzatlon, consolidlltlon or merger of any
corporlltton, compllny or lIssoclatton, the securities of which mllY be held
hereunder, to delegate authority with respect thereto, to deposit
Investments under lIgreements, to PllY lIssessments, llnd generlllly to
exercise 1111 rights of Investors;
\
,
(j) To continue any partnership, Joint venture, Joint ownership or
other business enterprise of which Settlor Is a part at the time of his
. death;
(k) To compromise claims;
(1) To continue for whatever period of time as the Trustee shall
deem necessary any ownership as a tenant In common or as a partner, In
real estate or other property and to act as Settlor .could have acted while
II vi ng;
(m) To do all other acts in the judgment of the Trustee necessary or
desirable for the proper management, investment and distribution of
Settlor's Estate.
ARTICLE VI
In the event the Trustee named hereunder shall be unable or unwilling
to continue to serve liS Trustee, then the Settlor's daughter, Virginia P.
Mllsland ll/k/a Virginill L. Masland, Shllll serve as successor Trustee for the
remaining life of Settlor and shall further continue to serve as Trustee
lifter the dellth of Settlor. If lit any time the Trustee named hereunder or
the foregoing alternate Trustee shall be unable or unwilling to serve as
Trustee, then Irwin, Irwin &. McKnight, Cllrllsle, Pennsylvllnill Shllll serve
as Trustee either during the lifetime of or after the death of Settlor.
ARTICLE VII
During Settlor's lifetime, the Trustee shall be at liberty to register
property held hereunder, to the extent registerable, using Settlor's Federal
Tax Identification Number (Social Security Number: 191-26-7066).
ARTICLE VIII
This Trust shall be administered and Interpreted In accordance with
. the laws of the Commonwealth of Pennsylvania.
IN WITNESS WHEREOF Sell10r and Trustee have hereunto set their
hands and seals the day and year aforesaid.
Witness: SmLOR:
~~.cA-
rro-'?l ~
(SEAL)
TRUSTEE:
(
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'._.'." .,_._.._....__,,,"'~~;;rt.",.,.,,,_~'..e
~CHEDULE -e-
1. During the lifetime of Seltlor. the net Income of the Trust. If
ony. sholl be pold to or for the benefit of Settlor In ot leost quorterly
Installments, and the prlnclpol of the Trust. If ony. or ony portion of the
prlnclpol, sholl be pold os SeW or, or someone octlng legollY on Seltlor's
beholf, moy demond. Even though SeWor Is not odjudlcoted Incompetent,
If SeWor Is under a legal dlsoblllty, or becouse of mental or physical
dlsoblllty Is, In the opinion of the Trustee hereunder, unoble to moke
reosoned demonds for omounts from the principal, the Trustee hereunder
sholl poy for Settlor's benefit such amount from the principal os may be
necessory to malntoin for SeW or a standord of living opproxlmotely equol
to thot molntalned by Settlor during Settlor's lifetime, and to meet
SeW or's expenses orislng from 111 heolth or Invalidism.
2. Upon the death of Selllor, the principal ond undistributed income,
if any, sholl be distributed to Seltlor's daughters, Elizabeth Ann Parlin
Manieri Meagher, Virginia Lee Parlin Masland and 6arbora Louise Parlin
Foltz, ond to Ellzobeth Ann Mortln of 242 South Hanover street, Carlisle
Pennsylvonlo, shore and shore ollke, subject to the following conditions:
(0) If Elizobeth Ann Martin should die before the actual receipt of
her shore of the Trust, her 25% shore sholl lapse and increase the shares
of Settlor's doughters or their Issue.
(b) If Elizobeth Ann Porlln Manieri Meagher or 60rboro Louise Porlin
Foltz should die before Settlor's death, her shore of the Trust, if any. shall
go to her children, shore and share alike.
(c) If Virginia Lee Parlin Mosland should die before Settlor's deoth,
her shore of the Trust sholl go to Elizobeth Ann Parlin Manieri Meagher or
her Issue.
Schedule e executed this 7~ doy of
Wit~;, 'J
(, /CU-fJ. ~
bw.....A. , 19a9.
/J~r;:-q.~
Settlor
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September 18, 1996
.' '/,.,\Mr. Charles H. Masland, 3rd
). ., ,106 Hillside Drive
, \ Mount Holly Springs, P A 17065
Dear Mr. Masland,
Enclosed please find dale-of death prices for the Treasury bills you identifued as being owned by
your mother-in-law.
\ '"
,
i"
',Since she died on Sunday, Seplember 8, 1996, we averaged the high and low prices for Friday,
Seplember 6th and Monday, Seplember 9th.
,\
'CUSIP NOS MATURITY YIELD 000$
9127943K8 1 011 0/96 5.12% 99.553
" 3L6 10/24/96 5.17 99.352
" 3N2 11107 f96 5.22 99.149
" 2A1 11114f96 5.28 99.042
'. ' " 3P7 11121/96 5.26 98.944
" 3Q5 11129/96 5.28 98.827
" 3T9 12/26/96 5.32 98.436
Please call me if you have any questions.
, Sincerely,
-.jj;b~~
Robin E. Rowe
Atrium West. 3461 Markel Slrcel. Suite 102. Camp 1Ii11. PA 17011
(717) 761-6606. FAX (717) 761-7524
OCT-29-1~96 17'25
,......,......,...-.
";lUhUI".;", 1'.\ l~,:.!h&
PtIC BAtIK CtF
PNC1BANK
Decadent Reporting
PNC Bank, N.A.
TWO pNC plaza, 33rd Floor
pitt:sbur\lh, PA 15222 '
october 29, 1996
LaW otfices
Irwin, McKnight & Hughes
west pomfret professiorial Building
60 west pomfret street;
carlisle, PA 17013-3222
RE: Estate of Wellington A. parlin, Deceased
SSM: 191-26-2068:
000: 09/08/96
Dear Mr. Irwin:
Please find the information yOU have requested listed below. Also,
please faX me a cOpy of the death or short certificate at your
earliest convenience to 1_412-762-7149.
i
CBRTIFXCATES OF DEPOSIT
Charles a. Masland 3rd FBO Wellington A. parlin
under age dated 03/07/89
121001055691 $25,000.00 + $50.75 accrued interest YTO: $952.60
Established 04/26/93
Capt:ioned
121001055675 $51,750.00 + $299_72 accrued interest YTO: $2,611.89
Established 06/11/91 i
I
CHECKING ACCOUNT
Captioned
Charles ~. Masland 3rd FBO Wellington A. Parlin
$7,516.94 + $4,38 accrued interest Established 04/26/93
*5140441353
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Sincerely, ;
-/.. A#' 4'/ /' :
f{.uU ///, .//t'.zk.,ttfd--
Lisa M. Mahoney ~
1_800-762-1775 (13)
TOTHL F.OQ1
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THEVan~~,:-gh!.!~.
CHARLES H MASLAND III TR
UA 03-07-89
FBO WELLINGTON A pARLIN
106 HILLSIDE DRIVE
MOUNT HOLLY SPGS, P A 17065-180 I
September 20, 1996
VMMR-Federal Portfolio
09858705480
Dear Mr. Masland:
We are responding to your telephone call requesting the value of the above referenced
account. As of September 8, 1996, the number of shares, the price per share, and the value of
the account were as followS:
Fund
VMMR-Federal Portfolio
Shares
22,400.600
Price
-
$1.00
Value
~
$22,400.60
Accrued Dividends: $25.05
If you have any questions, please call our Client Services Department at 1_800-662-2739.
One of our associates will be pleased to assist you.
Sinct:ldy,
Client Services Department
awsc
00105524
I',,,, om.... \I.., ~,\nn . \'.III",'I'..",..I.,."""h.lI1i;l 1\IIH~.~l\Iln . ..Hlll,\m.lllnn
,
ipU1lr'11 Antiquel1 - Audionl1
i\urtionrrrilt!l & i\pprnil1ulu
44 N. i1rbCurb t;t.
<lIurltsll'. tIu. 17013
illrlrpllUttr: i1 (,-2.13-5DID
20clober, 1996
Roger B. Irwin, Allorney
60 West Pomfret Street
Carlisle PA 17013
Dear Mr. Irwin:
The following is my appraisal of the Welling A. Parlin Estate at 242 South Hanover St.,
Apartment 3, Carlisle PA 17013.
Kitchcn
1. Misc. kitchen ilems
$
12.00
Living Room
1. Upholstered sofa and chair
2. Upholstered platfonn rockcr
3. Graincd oak kitchen cupboard
4. Fonnica top kitchen table with IWo chairs
5. Room divider
6. Card table
7. Lamp stand
8. Pair floor lights
9. Contents in kilchen cupboard
10. Misc. pictures, knick knacks, etc.
10.00
5.00
50.00
15.00
12.00
4.00
12.00
25.00
10.00
8.00
Bcdroom
1. Maple vanity and bcnch
2. Contenls in and on vanity
3. Open bookcase
4. Misc. books, box on vanity
5. Pair of bed stands and coffee lable
6. Misc. clothing, piclures. etc.
25.00
5.00
7.00
25.00
15.00
5.00
D
Dauphin Deposit Bank
and Trust Company
MAIN OFFICE; 213 MARKET STREET. HARRISDURG. PENNSVLVANIA 17'01
717 2~~.2121
i
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,,_ . ':':1:
Decedent Confirmation
Name: Well ington A. parl in
social Security No.: 191-26-7068
Date of Death (DOD): 09/08/96
AcCXUlt No.
0067343058
----
-------- ---
-----
Type
Date Opened
or Issued
----------- -------------- --------
Checking
08/28/64
------
--
--------------- -----------
Date Closed
or Matured
-----
-------------- ------------- ---
Date of oeath
Balance $5.869.58
-------
-
PWS
Date of oeath
Accrued Int. $3.22
--- -------
-- -
Joi nt Qi<<lers
(if any) None
------------- -------------- --------
Date of Joint
Qi<<lershi P
---
-- --
1996 1099-INT
--------
Earned to ODD $40.24
--
- -------------- ----------------- ----
SpeCi a 1 ConII\eIlts: N/ A
Additiona' information available at $20.00 per hour. One hour .;n;.~.
Date Prepared: October 10. 1996 prepared by: Cheryl A. Bowers
CUstomer Management Information Dept. (eMI)
Telephone No. (717) 255-2054
Page 1 of 1
Form 00-020-216 (REV 7/93)
-. ~_. ~.
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DNo. AA 184934
IrAIt02tJI4,f41
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
RECEIVED fROM:
&
ACN
ASSESSMENT I'l'
CONTROL iiI
NUMBER
AMOUNT
ROGER D IRWIN ESQUIRE
Ivl
"1 l,bU't. Ie
60 WEST POMFR~T STREET
CARLISLE, PA 17013
ESTATE INFORMATION:
~ FilE NUMBER
Ii 21-1996-0762
1:1 NAME OF DECEOENT (lAST)
~ PARLIN WELLINGTON
II DATE OF PAYMENT
EJ POSTMARK DATE
COUNTY
SSN
(FIRST)
A
1'11-26-7068
(MI)
CUMDERLilND
DATE OF DEATH
REMARKS
CHARLES H MASLAND
C/O ROGER B IRWIN ESQUIRE
CHECK" 217
m TOTAL AMOUNT PAID
SI7.604.72
SK
REGISTER OF WILLS
(. , , ,
i,l. /-~' .
RECEIVED BY .7'. (1./ .I ~ ~ '/. ".' '/:)'/;/
. '/ G ...rulE . .
/ / ///< . _ . /, ~,t;:y , I
MARY C. LEWIS _,1,-,';/./ ,[//':/
REGISTER OF WILLS ./
SEAL
-- .---.- --.-.--- ---.- --. --- -~-- ---.. .-.-
--. ---- ._---- ~_._- --- -.- -.-- .-- --- ._-- -'-'- .---
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BUREAU OF INDIVIDUAL TAMES
lHlIlRIUHC[ TAlC DIVISION
[){PI. ~aD601
ttARAISBUNC. PI IlIza-OllOI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
L.
~.
;~"
NDTlCE DF INttERITANCE TAM
APPRAISEMENT, ALLOWANCE DR OISALLOWANCE
DF DEDUCTIONS AND ASSESSMENT OF TAM
1I..lhl'. II' III.'"
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-28-97
PARLIN
09-08-96
21 96-0762
CUMBERLAND
101
WELLINGTO A
Allou"t Rani t ted
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:g'(jj-EX-AFji-fo3':97T'NOYicE--OF-YtiHEiiifANCi-YAX-APPiiA"isEtiE'Ni'-'--ALLOWANCi-ifR"-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF PARLIN WELLINGTO A FILE NO. 21 96-0762 ACN 101 DATE 04-28-97
TAM RETURN WAS: I X I ACCEPTED AS FILED
I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule AJ
2. Stocks and Bondi (Schedule BJ
3. Closely Held stock/Partnership Intere.t (Schedule C)
4. Hartg.g../Hot.. Raceiyable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule EJ
6. jointly Owned Property (Schedule fJ
1. Transfers (Schedule G)
8. Total AI..t.
NOTE: To insure proper
credit to your account,
subn!t the uppar portion
of this for. with your
tax pay.ant.
.00
1.430.00
.00
.00
6,122.80
.00
235,803.84
181
III
121
t31
141
151
161
171
243,356.64
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral E~pan.a./Ad.. Cost./Hisc. Expansas ISchadula H)
10. D.bt.IMo,tgag. Llabllltl.s/LI.ns ISch.dul. II
11. Tot.l D.ductlons
12. Hat Valua of Tax Raturn
13. Charitabla/Covarn.antal Bequ..t. ISchadul. J)
14. Hat Value of E.t.te Subject to Tax
191
1101
18,735.00
.00
1111
1121
1131
1141
18.731; nn
224,621. 64
.00
224,621.64
If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 wiil
reflect figures that include the total of 6bh returns assessBd to date.
ASSESSMENT OF TAX:
IS. Anount of Line 14 at Spousal rata 115)
16. Anount of Line 14 taxable at lin..l/CI... A rat. 116)
17. Anount of line 14 t.xabl. at Collat.r.l/CI... 8 rata 117)
18. Principal T.x Du.
NOTE:
.00 M .00.
168,466.23 M .06.
56,155.41 X .15.
1181
.00
10,107.97
8,423.31
18,531.29
TAX CREDITS:
PAYHENT
DATE
12-06-96
DISCOUNT 1+1
INTEREST/PEN PAID I-I
926.56
RECEIPT
NUMBER
AA184934
AMOUNT PAID
17,604.72
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
18,531.28
.01
.00
.01
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION DF ADDITIDNAL INTEREST.
IF TOTAL DUE IS LESS THAN '1, ND PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE DF THIS FORH FOR INSTRUCTIONS. I
0r-
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'-01
,,:.
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RESERVATION, E,tat.. of decld.nt. dying on or befar. Olc..b.t II, 1~8Z ~- If any future Int.r..t In the ..tat. I, tran,f.rrad
In pOI...,lon or .njoy..nt to tl.,. a (collat.ral) banaflclari.. of thl dacad.nt .,t.r the Ixplratlon of any I.tata for
11'. or for y..r., the Co..onw..lth hlr.by 8xpr..'lv ra.lrv.. thl right to apprals. and ...... tranl'.r Inherltancl Tax..
at thl lawful Cia,. a (eol1et.ral) rat. on any such future Int.r..t.
PURPOSE OF
NOTICEI
To fulfill thl r.qulr...nts of Slctlon Zl~O 01 thl Inh.rltancl and Estal. Ta. Act, Act 21 of 1995. (12 P.S.
Section 91~O).
PAYKEHT~
Detach the top portion of thIs Hotlel and ,ub.lt with your pay.ant to the Rlglltar of Willi prlntad on thl t.v.r.. ,Ida.
--Haka check or .on.y ord.r payable to: REGISTER OF MILLS, AGENT
REFUND (CA):
. refund of a tax credit, which was not reque.ted an the lax Return, aay be raqu..t.d by co.pi.ting an ~ApplicatIon
far Rafund of P.nn.ylvanIa Inh.rltanc. and E.tata Ta~" (REV-llll). ApplIcatIon. are avallabl. at the OffIc.
of the RagI.ter of WIll., any of the Z5 R.v.nu. DlltrIct Offlc." or by calling the Ip.clal 24-hour
anlwerIng l.rvIce nu.b.r. far far.. ord.rIng: In P.nn'Ylvanla 1-800-362-2050, out.Id. P.nn.ylvanI. and
withIn local HarrI.burg ar.. (717) 787-8094, IDOl (717) 77Z-2252 CHearlng I.palr.d Only).
OBJECTIOHSI Any party In Int.r..t not .atI.fI.d wIth the appr.I....nt, allowanc. or dl.allowance of d.ductIon., or ........nt
of tax (IncludIng dI.count or Intero.t) a. .hown on this Hotlc. au.t object within .Ixty (60) day. of r.c.lpt of
this Notice bYI
.-wrItt.n prot.st to the P' a.part..nt of R.v.nue, Board of App.als, Dapt. 281021, Harrl.burg, P'
.-.lectIon to have the .att.r datar.Inad at audIt of the .ccount of the p.r.onal r.pr...ntatlv.,
..app..l to the Orphans. Court.
17128-1021,
OR
OR
ADttIN
ISTR'fIVE
CORRECTIONS:
Factu.1 arror. dl.cov.rad on this .,......nt Ihould b. addr."ed In writIng tOI PA Dapart..nt of Ravenue,
Bureau of IndivIdual Tax.., AITHI Po.t ....,..ant R.vl.w Unit, a.pt. 280601, HarrI.burg, P' 1712a-0601
Phone (717) 7a7-6505. Se. p.g. 5 of the bookl.t ~lnltructIon. for Inh.rltanc. T.x R.turn for. R.sldant
Dec.dent" (REY-lS01) for an .xplan.tlon of .d.Inl.tr.tiv.ly corr.ct.bl. .rror..
DISCOUNT:
If any tax due I. p.ld withIn thr.. (5) c.l.ndar .onth. aft.r the d.c.d.nt.. d.ath, a five p.rcent (5~) dI.count of
the t.x paId 1. allowed.
PENALTY:
Th. IS~ t.x Ban.sty non-partIcipation pen.lty 1. coaput.d on the tot.1 a. the tax and Int.r..t al.....d, and not
paid b.for. January la, 1996, the flr.t day .fter the .nd o. the tax .an..ty periOd. Thll non-participation
penalty 1. app.alabl. In the I..e .anner and In the the .... tI.. periOd .s you would .ppe.1 the tax end Int.r..t
that hat bean .,.....d a. Indlc.ted on thl. notlc..
INTEREST:
Int.r..t I. charged beginning with 'Irst day of deIInqu.ncy, or nine (9) .onth. and one (I) day froa the data of
death, to ~ det. of par-ant. Taxa. which beea.. delInquent before January 1, 1982 b.ar Int.re.t .t the rate of
.Ix (6~) percent p.r annua calculat.d .t a dally rat. o' .000164. All ta~e. which b.c... dallnqu.nt on and aft.r
January 1, 1982 will b.ar Int.r..t .t a rat. which will vary fro. calendar year to cal.ndar y.ar with that r.t.
announced by the PA Dapart.ant of Rav.nu.. Th. appllcabl. Intar..t rata. for 1.82 through 19.7 ara:
!!!! Int.r..t Rllt. Dalh Tnt.r..t Factor !!!! Inter..t Aat. Dally Int.r..t Factar
1982 zax .000548 1987 OX .000247
1983 16X .000438 1'88-1"1 11~ .000301
1914 1IX .000301 199Z OX .000247
1985 UX .000356 1993-1994 n .000192
10" I'X .000274 1995-1"7 9X .000247
uTnt.r..t I. c.lculated .. follow.:
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Hatlc. 1.lued .ft.r the tax baeo.e' delInqu.nt will r.flact an Int.r..t calculation to flft..n (151 day.
beyond the data of the .......ant. If p.ysent II .ade aft.r the Intar..t ca~tatlon data shown on the
Notice, BddItIonal Int.r..t .....t be calculated.
d-
COMMONWEALTH Of PENNSYLVANIA \
COUNTY Of CUMBERLAND J
u:
Charles 1I.-HABlaDd-3rd_and-Yirginia-P-.-Kaaland
being duly sworn eccording to law, doposos and ..ys that theY arc thc
Co-Exccutors 01 tho Estato 01 WcllinR,ton A. Parlin
l.t. 01 ______ClIrUlJlltJIQI.Ough----. ___.___. , Cumborl.nd County, P." deeeesed .nd th.t the
within Is .n Inventory m.do by ~h..m ' tho soid Co-F."""..torR
01 the entiro estate olsoid deeode,,+, consisting 01 all tho porson.l prop.rty .nd reel estate, except real estate outside
th. Commonweelth 01 PonnsylvaniA. and that the liguros opposite eech Item 01 tho Inventory represent It's lair .alue
es 01 the dato 01 decedont's death. .... /', I
{II..,,,,, Iv ".".~{ J,(
~har ca 11. Has~d 3rd..
~iSH'~ 'L:.:4lro'/;;'~'.A'
r~.._a P. E..cut.~. A1~r Haaland
106 Ifillaidc Drivc
Sworn
and subscribod bolore mo,
Carlisle. PA 17013
Addr."
Date
---5J:ptcu.bcr
Month
1996
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INSTRUCTIONS
I. An inventory must be filed within three months alter appointment 01 personal represontative.
2. A supplement inventory must be filod within thirty days 01 discovory 01 addition.1 assets.
3. Additional sheets may be attachod as to personalty or roalty 0 ( )
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4. Soe Article IV, Fiduciaries Act 011949.
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Inventory of the real and personal estate 01
WFI.1.1Nr:TON.Jo PAilS TN
deceased
100 Shares American Fund Service Company
Dauphin Deposit Bank & Trunt Co.; checking account
Miscellaneous pernonal property
$1.43 .00
$5.87 .80
$25 .00
$7.55 .80
Total:
(
STATUS REPORT UNDER RULE 6.12
Name of Decedel1t: WELLINGTON A. PARLIN
Dale ofDeath: SEPTEMBER R. 1996
No. 21-96-0762
pursuant 10 Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect 10 completion of the administration oflhe above-captioned estate:
1. Slate whether administration of the estate is complete: l Yes _ No
2. If the answer is No, stale whcn thc pcrsonal representalive reasonably believes thaI thc
administration will be completc:
3. If the answer 10 No. I is Ycs. state thcfollowing:
a. Did Ihc personal representative file a final account with the Court?
Yes l No
b. The scparatc Orphans' Court No. (ifany) forlhe personal represenlative's
account is:
e. Did thc personal represcnlalive state an account infonnally to the parties
in interest? l Y cs No
d. Copics of receipts, rei cases. joindcrs and approvals of fonnal or infonnal
accounts may be filed with thc Clcrk of Orphan's Court and may be
attached 10 Ihis report.
Date:
05119197
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Capacily:
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Signature (
IRWIN. McKNIGHT & HUGHES
ROl!er B. Irwin. Esauire
Name (please type or print)
60 Wcst Pomfret Street
Address
Carlislc. P A 17013
City, State, Zip
(7 \7) 249-2353
Telephone Number
x
Personal Represcntative
Counsellor Personal Representative