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Home My WebLink About96-00763 . I"'> '';':.'- '",:. ~ w <:l: Z CD W <..J ~ a It ..... H Q.. 0 ::> ~ CD ~ ~ . .. ~ CD, 0 ~ ~ .. '" s 1 :5 'f I' N ,," J. ....;.},';,;>..". . , , . "d,,' , "0 , :ii~~<~'{:;Z':'" " ~qi~~i::;{ . ." :;;"/frf;,,,.,,,,," ",o'f~~k }~i::, X:~t..." " -, ....... PETITION nm Pl{OnATE llull GHANT OF LETTERS /''''''11' f~f 6r,."~ ,; /11,41-1/,'1111), Nll,J.,I-lqqt.t>-T"]v_3_____ (/1.\0 A'IIIIU''' d.\ _." TIl: I Jt'('('lIwd Sorilll S","lfily No, ...Lq <.c, ::: L~_~'<-I.iO(L _.: I{~~i,'~' Ill' Will, I'm Ih~ County or \.:!!__'. ~.:~~~_~_..:..L_ in Ihe l'llllllll11llll~ahh "I' 1'~III1,ylvallia llll' Pl'lilil1l1 of tltl' IIIHll'l,i~nl'd n."pl'\,:lllllI~' ICpIC'l'lll' Ihill: Yom pl.'liliOl1l'l('), \\ho i,,'all' IS yCiU' of al-!l' or .o.tdcr ,lit th~'l"l'l.:lIt _1 r_____ __.-__.._______. 191~\l~nctl ill till' la'll \\illl1llhl' ahuH' dc..'!.:\'dl'nl. dall..'d ___ _____t...)v-::=-______.'_~___________.. alld clldi.:il(,) dal~d . n." ___.' ,',._ _. ____..__. l'IOlll"ldl'\.llll \u~'llll1"I;III~'l", l'.~. I l'nlllh.."hI1 11111, dl'itlh tll l'\l'ullllf, el\'.l , , , 1>~~elHl~II,1 \\O~~ d~H~lk~kd, ;11...d~,lIh, i!l ',__.'; ~~_'! !--,-i~'1 :..~~~~_. n~.\;>~ 7.~- h~'~)~II11Y. Pc~n!oJ}'I\'aniaf wilh lu:r ",,,, 1.1'1 1.1I1111~ or prooKII",1 r""knee .11 ','n> f ~,L.I_..~,-.____,,_._L.___..~ ___C~.:.J)~f..fri'l~,;_!_7_p~';__..__~____________. ~, ,____J.t~___~_...~~___~_~___-'t ' llt..l "fret'l. nllmhef i1n;lllllllllll"alll\) .-"t~ ,-- .i- j/' ''< 1>c......I1liL'nl. t~\..n --()--l-r _. YI,,'ar, of a,g,e. died _.._~..;~~:/ ._..~_____. t 19 ; :'" at _ rr:'j 'I1.';'~.~~-l __._~ _.-:~~__~~'.!':,:~_______.__.______._______ _____ h<~pl '" 1'1111",,,, d~ccd~1Il did 11I1111larfy, wa, nnl di"nr<~d alld did 1101 have" child born or adopI~d ane, c,'\I,,'I.'ulinn uf Ihe \\ill uffl'n:d for plohalc,'; \\'iI' IIUI the \'klim of a killing and \\'iI' ne\'cr mJjuuicalcd il1l'(ll11pl,,'I~III: ______,_ ___..._______. .__._..._________~,__~____ Dc.,,,'clHknl at dl'ath OWl1l'd rrorl'rty \\ilh l"dirnatcd vahlc, ,,\ 10I1n\\,: II I' domiciled in I'a.) All p~""nal prnp~ny $ i':::'-I)f (';'1'1 (If 1101 domiciled ill POI.) l'~r"lI\al prnp~rty in P~lIn,yh"nia $ (II 1)(11 dl1l11i...ih:d ill POI,) PI,,'r,ollal property in County S \'allll' lIf n:all..'\l,lIl.' ill P"'llIl...~l"al1ia $~ ,ilualnl ;h fnlhl\\\: _.___~_~_~~_~__..___m________'___.___~____ \\ IILI{U'()I{I:. p~lililln~r(\) rc'pcclrnlly r~'ll!~~!i') Ih~.prohal~ or Ih~ la" will and codicil(s) prl'\\.'llll'd IH.'h,'\\ lilt allll thl' ~ralll III 1L'llcr, _...__. _~~~':. ..~ _t~!~__~ '~r:- _ __ ______________ 11~"f;1Il1l'Ill,II>': ,hllllllll"'r,lllllll ~-,I.,I,; ihJnlllll"lr;llllH1 d,h,n,l'.l,a,) Ih..'IOII, 1: :.::: ~ ~g %'~~,Z-.., l.')l~;',h/. r!, " G()~r,4I1E L i";E/~/5r,,'a..ro< .. /8(7/1J<li'I~1I L /olA/r :r c k~t li~, '''!t.' 1..-' :>'/ .2 "t "- " ;' ------.-,.-----".---. .. - ~ OATil OF PEHSONAL REPIU:SENTATIVE CO:\!!\IO:\WEAI.TII OF I.(,:-.;-.;S....'" ANIA I , s::; Cot\T\' O...__CtJM.I~r~!l.J:..~~~D__H_ f .. lhl.' I'l'Iilil11ll'llQ al1o\l".'.I1"I11,,'d \\\1.'i1r!...) m affirl1l(') that Ih\.' ...t.Ilc,'mCI1" il1lhe forl.'gnill!! pl'lition mc trill' and ~111l..'(1 Il1lhl.' "l'\' Ollhc," ~llt)\\ll,tll!l' and hdid of PI,,'tiliol1l'r(\) and thai a... pcr'ollal rc.'prC!oll'll- talhl.'bl \II Ihl.' ,Iho\l.' dl'l.'l'lknl 1lt'lili~lIH,'lhl \\ill \\dl illld truly adlllini...h..'r thc c...talC a......nrding In la\\', () ~ """},', -if.. /. / /~') :-:€ 1'::./1. e:Cn r~."L'.:f=' s\\ tlt 11 It' ~H allllllh..'d alld ,Uh"I.'llhl'd I ~~lplj\,E'~' M~' 20th ,/',~9'~ 11 ~~~'~C' (t{tl.~~L ~..n J I!J;.lU '~~ .... ~__'__ ~=-- ___:~_. MA Y . t~s N' '" 'r I ~ . t '~Uf' u___._~_. '" ;:. '" " ~ " ~ No. ~-,qqCJJ - '7~3 Eslale of ('LOHENCE U. NACIIMAN . Deceased DECREE 0... I)ROIIATE AND GRANT OF LETTERS AND NO"V SEPT. 27 I" 96, .," fl" . ,_, III cnnSlucratton 0 tie petition on the reversc side herenf, siltisfactory proof having beclI prc'~ntcd before me, IT IS DECREED thut the illstnnn~nl(s) dat~d SEPT. 19, 1991 described therein bF'lI8rn~\S~ko p~~ba~~t~~~i~~ llf r~cord liS the Iilsl will of and Lellers TESTAMEN'l'ARY are hereby grunted to GUSTAVE L. WEINSTOCK, JR., MARY ~~c 't.s~~YlLltvlWr~'~b C. LE Register of Will. 'L U/ FEES Probate, Lellers, Etc. ,......., Shorl Certificalcs( J ' , . . . , . . . . x.pa~tls RcnOnciallon ....."..,...... $ 865.00 :---IT:-88 JCP S 5.00 TOTAL _ S 918.00 ... .SEP~J:.. ,27-,. .1996..,.,...,., HOWARD B. KRUG ESQUIRE. 16826 ATTORNEY (Sup. CI, I.D. No.) 1719 NORTH FRONT STREET ADDRESS HARRISBURG, PA 17102 Filed PIlONt ~ . . ". .,.. ~-! , , '. '. c. N 0- w., ." I - ." u: :..1'\ ~-~ ::> 00 LETTERS AND ORDER '1'0 ATTORNEY. ......."".u"'..._ --..- ---- N...~,eIED n.~___.. J.1,w.c. C;3~ ~......~ CAMP #,,_ ;11, 17011 ~..._.....-~ ............,.......- _....,....,,- "'.....,- I f:" II " "1"" ..l H' 111 f I..;i'\. I::"OfC4"'H-tu.rii)oo~IVtJl1,,,,,'''I'''_' 14 "l':'f_L-1~_ln-___-1fliLLc II PAAII. 1.......__ ....t.___~<._......... ~_.._....-..""'" ...~..I..-.'--,..,.. ....."............... '....._1_...-"... a. "~\lr.ll \,.1/1 ",."lUi"""INIllltowt"""'ILWlH( ~L1 _la' ,-- ,-- .-_...... ___.~__.-!L!!~~.,.~, - ---.-- i--1*...~. ,.._..._" .--l-Y!!!L~. i II~'.'~~::":.::~' "II," _..llft ___H__ ~=-(~l_"'(~ IK________ ~_...w...._.... "'...1<............ ..._..............,_. ,OC"""'''''_l.6P'-''-'' ~...:.....,' . ,.. ..." "'". 11II C:I..,...III'O"'.....,.... -.----.--.-----.--..-.--- - ~- --- --- ~-..;;utiWcif...III'f...1II .c:Ull.,'_,..'I.lO..............."..........,.....~,......... ......,........,..,. ............. ..............'.....1" G ( ~" .....""""....,....................._......_.I_...._H...... I. I'.. ....-:.(. _.Cr.t.y..!.ll. ,~ ~'~!5 1"1..""",*11I l>olIl~o""'ju.._. .~=-::=:.='::~~~..;.;:.:~...~..:.'~..::.:..:.;:::.~..~.:.:.::.:::.H...'... 1"1 I'. !~\,. ~r~Y f V~-____. ... PL. q 111. ,tC~ ....IfII.lMlaotJI....tJlI.."t.O'Io'\"ICJ(("""'.1I0(;AUKt.fOl.ll" ....OC"".........."'COA""'.III .......111,.......... C. f"f. re.." I" ..:T,'u'I'S ::.:::::':.::',::~~.....~....~'I_ .....,.-""'....1"......'............... ...11 _,.... _.~.I.....~...II1'I_ I J 1.1 'iO J:. ~tt.r fl,l! I'. . .-_________.._._ _!!.-------!.!..l:t.lW\o~L..J.L~jl') 17t,', NW. A~~:,,::~-:5,( 1.:; 1111 a,/.2J ~...,,~.~,-, (, ....................-:t'jJ.cJ.(.,. "- Sz.p_uml2fl&.4/2. """'''. 00N0w""'....--.....-... ....--..,....-......-....."""'" . 1)!J~I!j \.j~~.. '. n__" Q6lru..lII"'.c.......''''''...''JlI r . r' 1.( v..... r ..,... 1.~-oiJl-iQ.wA!o-.Lt,'~Q.-i1'.i:i.I.---' . ._li",,,!!,. I~,\},!', ' ~"lU~flA!oH"U....'I,...I"1 .- . - WlfllAVlOP'Il'IHtIofofO' --"fltJlIut.llH - ........1 PfllOII 10 a'lIIrllIOofOfCIoUW. OIOL.II'Hr !i L~ \..Jl.:llt ..........,..",....., oaIC_IOltll<lNf'llI)(.Cl"lllllllD .,- H/ II II -~ -. ,~-_... ",,1;(' -[] ... [-j ~ ...~ b2./- ,qq(Q o:J " <~ ~ ,- .,. 'l'.. '-:. -:'" .- ~?: c.> N a.. uJ ,'I ) ~ ,lIlY. 9' ~=' a: ()U ll.o3 ('" ' '1\: ,i .' " J 'S',: EP 20 "; :11"1 Clc- Cu: , I .,' ;,"1 ll. ~ I ~ N .. ~I- .., .. N .. ' ....... a~ ~ ~ ~ l ;;; !< a: o ~2 u \ . . .. .. . III ~ J i ~ . .... ..., ra. !j ~ 5 ~ 0 z ~ ~ 1 ~ II II II II I II I be held IN TRUST, during the life of my said spouse, HENRY G. NACHMAN, a sum equal to the maximum dollar amount, if any, which can pass free of federal estate tax in my estate by reason of the unified credit against federal estate tax allowable to my estate on the date of my death (the "credit shelter amount"), reduced by the aggregate of (1) all items II II I I II I I includable in my gross estate for federal estate tax purposes which either are disposed of in previous Items of this Will or pass outside of this Will and which do not qualify for the federal estate tax marital deduction or the federal estate tax charitable deduction, and (2) the amount of all charges to principal of my estate (including expenses and death taxes) that are not allowed as deductions in computing my federal estate tax. This trust shall be referred to and known as my Credit Shelter Trust. The aforementioned sum shall be held for the following uses and purposes: A. To pay the income to him in convenient installments, at least quarter annually. B. The Trustee may apply the net income of this trust for the benefit of my said spouse should he by reason of age or illness be incapable of disbursing it. C. As much of the principal of this trust as the Trustee, in its sole and absolute discretion may from time to time think advisable for the support of my spouse to maintain him in the station of life to which he is accustomed at my death and after taking into consideration 2 I , j :1 Ii ~ !\ II II i ~ II I' I' I I I I L I ! \ his other readily available assets and sources of income or during illness or emergency, may be either paid to him or else be applied directly for him. D. upon the death of my spouse, any remaining balance, including undistributed income, shall be distributed in accordance with Item IV-D(2) hereof. E. I direct that my Executor and his successors shall not elect that this Trust be included in my spouse's estate as a part of the marital deduction. This direction shall not apply as to sums added by virtue of disclaimer by my spouse, pursuant to ITEM VII hereof. ITEM IV: If my spouse, HENRY G. NACHMAN, survives me, I give, devisp. and bequeath the rest, residue and remainder of my estate of every nature and wherever situate to my Trustee, hereinafter named, to be held in Trust during the life of my said spouse for the following uses and purposes: A. To pay the income derived from the principal to my spouse in convenient installments, at least quarter annually. B. To pay to my spouse at any time and from time to time such sums from or such part of the principal of the trust, including the whole thereof, as in the sole discretion of my Trustee is determined to be necessary or desirable to permit my spouse to maintain his usual standard of living, including payment of the costs of any illness or accident which may affect him, after taking 3 into consideration his other readily available sources of income and assets. C. My Executor shall be authorized, in his sole, exclusive and unrestricted discretion, to determine whether to elect (under Section 2056(b) (7) of the Internal Revenue Code of 1954, as amended, or any corresponding provision of state law) to qualify all or a specific portion of this Trust for the federal estate tax marital deduction and any marital deduction available under the law of the state in which I am domiciled at the time of my death. I suggest, but do not direct, that in exercising such discretion, my Executor attempt to minimize (or eliminate, if possible) the federal and state estate, inheritance or other death taxes payable by my estate at the time of my death. However, my Executor should also consider the effect of his election upon the federal and state estate, inheritance or other death taxes which will be payable by my spouse's estate at his death. The decision of my Executor with respect to the exercise of the election shall be final and conclusive upon all persons whose interest in my estate are directly or indirectly affected by the election. D. Upon the death of my spouse, Henry G. Nachman, my Trustee shall pay the Executor of my spouse's estate all income accrued but undistributed at the date of my spouse's death. My Trustee shall then dispose of the 4 \. J II I, I' ~ II II , principal as follows: 1. To pay to the Executor of my spouse's estate, out of the principal of the trust, am amount equal to the estate, inheritance, transfer, succession or other death taxes ("death taxes"), federal, state and other, payable by reason of the inclusion of the value of the trust property in his estate. Such payment shall be equal to the amount by which (1) the total of such death taxes paid by my spouse's estate exceeds (2) the total of such death taxes which would have been payable if the value of the trust property had not been included in his estate. The determination by my spouse's Executor of the amount payable hereunder shall be finall I direct my Trustee to pay such amount promptly upon written request of my spouse's Executor. The final determination of the amount due hereunder shall be based upon the values as finally determined for federal estate tax purposes in my spouse's estate. After payment of the amount finally determined to be due hereunder, my Trustee shall be discharged from any further liability with respect to such payment. My spouse may waive his estate's right to payment under this subparagraph by a Will, executed after my death, in which he specifically refers to the right to payment hereby given to his estate. 2. To pay the principal, if any, remaining on my spouse's death and after payment of the tax 5 , r , , reimbursement to my spouoe's estate as provided for in Item IV 0(1) above as follows: Ii ,I U I' ,I '\ I, Ii II \ a) The sum of Thirty Thousand Dollars ($30,000) to my nephew, LOUIS LOEBNER, or his issue, ~ stirpes. I have expressly made this reduced gift not out of any lack of affection but because I believe he already has sufficient assets. b) The remaining balance shall be divided in i I , , I' o 'I I, II ~ \ four (4) equal shares, one share to each of the following: BENJAMIN SCHULEIN, JR., LOIS ABRAMS, NANCY RUBENSTEIN and GUSTAVE L. WEINSTOCK, JR. In the event any of the aforesaid persons fail to survive me, the share of such person shall be divided among his issue, ~ stirpes. ITEM V: In the event my spouse, HENRY G. NACHMAN, predeceases me, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate as follows: a) The sum of Thirty Thousand Dollars ($30,000) to my nephew, LOUIS LOEBNER, or his issue, ~ stirpes. I have expressly made this reduced gift not out of any lack of affection but because I believe he already has sufficient assets. b) The remaining balance shall be divided in four (4) equal shares, one share to each of the following: BENJAMIN SCHULEIN, JR., LOIS ABRAMS, 6 " " " II Ii Ii " :: il II I I I I NANCY RUBENSTEIN and GUSTAVE L. WEINSTOCK, JR. In the event any of the aforesaid persons fail to survive me, the share of such person shall be divided among his issue, ~ stirpes. ITEM VI: Should my husband and I die simultaneously or under such circumstances that it cannot be established which of us died first, I shall be deemed to have predeceased him for all purposes under this Will. ITEM VII: If my spouse, HENRY G. NACHMAN, makes a qualified disclaimer (as defined in Sec. 2518 of the Internal Revenue Code, as amended) with respect to all or any portion of the interest in property given to him under any provision of my Will, I give such disclaimed property interests to the Trustee of my Credit Shelter Trust, IN TRUST, for the benefit of my said spouse during his lifetime with the balance of the principal and interest passing to my beneficiaries, all in conformity with the terms of Item IV D(2). ITEM VIII: My Executor, Trustee, and their successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, 7 , I without regard for the dispositive provisions of this instrument, except that no property passing to the marital deduction share shall be so mortgaged or pledged. B. To reasonably compromise claims asserted by or against my estate. C. To join with my spouse in filing a joint income tax return without requiring him to indemnify my estate against liability for the tax attributable to his income, and to consent to any gifts made by my spouse being treated as having been made one-half by me for the purpose of federal laws relating to gift tax. D. To retain any or all of the assets of my estate, real or personal, without regard to any principle of diversification or risk. E. To sell at public sale, to exchange, or to lease for any period of time, any real or personal property and to give option for sales, exchanges, or leases, for such prices and upon such terms or conditions as they deem proper. F. To make loans to, to sell to, and to buy property from my or my spouse's executor or administrator or my trustee. This shall not be construed as a command to exercise these powers under any circumstances. G. Notwithstanding any power granted expressly or impliedly herein, such shall be void and of no effect as to the marital gift if such would either reduce or 8 ii eliminate said gift beyond the extent elected by my II II il I, il II Ii I Executor. Furthermore, in no event shall there be II I I I I I included in the Item IV bequest any asset or the proceeds of any asset which will not qualify for the marital deduction. Such assets shall be included in the principal of my Credit Shelter Trust. H. To combine the assets of any separate trusts under this Will into one or more administrative or investment units for convenience of administration and investment. I. To merge, following the death of my spouse, any trust hereunder into any trust created by my spouse, by will or otherwise, or to receive by merger assets from any trust created by my spouse, by Will or otherwise, provided such trusts have the same beneficiaries and substantially similar provisions. J. In the event Gustave L. Weinstock, Jr. is not serving as Trustee, to actively invest solely in those investments, securities, or obligations as more particularly set forth in the Fiduciaries Investment Act of 1949, Section 3, entitled "Government Obligations"; Section 4 entitled "Obligations of Federal Organizations"; Section 6 entitled "Corporate Bonds" so long as said corporate bonds are rated by Standard and Poor's as Grade AA or better; Section 7 entitled "Mortgages"; Section 12 entitled "Interest Bearing Deposit." Additionally, my Executor, Trustee and their successors may place funds in 9 I 1 ' " I, 1 \1 1\ 1\ i! II 1\ i I I Ii 1 , I i \ ~ \ an insured money market account. K. To make distribution in cash or in kind or partly in cash and partly in kind, and, except as otherwise specifically directed, to allocate specific assets to or among the beneficiaries, including any trusts hereunder, in such manner or proportion as they may deem advisable; provided, however, that this clause shall not be construed to permit them to affect the value of the distribution to which any such beneficiary may be entitled hereunder. L. All powers granted to my Executors and Trustees under this and other sections of this Will are exercisable only in a fiduciary capacity. No such power shall be construed to enable any person to purchase, exchange or otherwise deal with or dispose of any estate or trust asset for less than adequate consideration. M. Wherever I have granted my Trustee the discretionary power to make payments from the income or principal of a trust, no Trustee who is a potential recipient of such a payment may exercise his discretion in his own favor. N. I specifically direct that no payments shall be made by my Trustee in reimbursement to any governmental authority which may have incurred expense for the benefit of any beneficiary hereunder, nor shall my Trustee pay any obligation of a beneficiary hereunder which obligation is otherwise payable by any governmental entity or pursuant 10 to any govcrnmcntal program of rcimburscmcnt or payment. ,I ii Ii !i ii Ii II Ii Ii , , " Ii ,\ P 'I II il Ii II ITEM IX: Anything in this Will to the contrary notwith- standing, any beneficiary under this Will may, at any time and from time to time, release, renounce, or disclaim, in whole or in part, or otherwise limit any power or interest granted to such beneficiary under this Will, by written instrument, duly signed, acknowledged before a Notary Public and filed with my Executor or with the Trustee of any trust hereunder. Such instrument need not take effect immediately and may be contingent upon the occurrence or non-occurrence of any event. In addition, my Executor serving hereunder at any time may in like manner release, renounce or disclaim, in otherwise limit any power granted to such fiduciary hereunder. ITEM X: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiaries and any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM XI: All Federal, state and other death taxes payable because of my death with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, inCluding any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal allocable to my Credit Shelter Trust 11 without apportionmcnt or right of reimburscmcnt. Undcr no circumstanccs shall any such taxcs bc paid or payable from thc procceds forming a part or all of thc marital trust of Item IV hereof. ITEM XII: I appoint my nephew, GUSTAVE L. WEINSTOCK, JR., Trustee of the trusts created by this my Last Will. Should my nephew, GUSTAVE L. WEINSTOCK, JR., fail to qualify or cease to act as Trustee, I appoint JOHN LAUDEMAN, CPA Trustee of the trusts created by this my Last Will. Should JOHN LAUDEMAN, CPA fail to qualify or cease to act as Trustee, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Trustee of the trusts created by this my Last Will. ITEM XIII: No Executor or Trustee serving hereunder or their successors, if any, at any time shall be required to post bond or enter security in any jurisdiction. ITEM XIV: I appoint my nephew, GUSTAVE L. WEINSTOCK, JR., Executor of this my Last Will and Testament. Should my nephew, GUSTAVE L. WEINSTOCK, JR., fail to qualify or cease to act as Executor, I appoint JOHN LAUDEMAN, CPA of Harrisburg, Pennsylvania, Executor of this my Last Will and Testament. Should JOHN LAUDEMAN, CPA fail to qualify or cease to act as Executor, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY Executor of this my Last Will and Testament. ITEM XV: All references herein to the singular or the masculine shall include the plural or the feminine, respectively, where appropriate throughout this my Last Will I II 12 and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~_ day of~(J 7tJ iTh.hcr -' 1991- _:f.....e.' K/3'~ "ej /" "-~~ LORENCE B. NACH N The preceding instrument, consisting of this and twelve other typewritten pages, was, on the date thereof signed, published and declared by FLORENCE B. NACHMAN, the Testatrix therein named, as and for her Last Will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. C''''~()...~~. residing at ~VY" '" '0\.\'"'1 \ \(0.. ~J. HUMeur-- residing at C().ILf!.wi.tL, I .pit 13 i i' , . . : ... .. CERTIFICATION Of' NOTICE UNDER HULE 5.6(a) Name of Decedent: l'J.OIU~NCI~ U. NACIIMAN Date of Death: September 16, 1996 Wiii No. 1996-00163 Admin, No. To the Register: 1 certHy l.hat notice ot beneficial interest required by Rule 5,6(a) of the Orphans' Court Rules was served on or mal led to tl~ following beneficiaries of the above-captioned e~tate on December 30. 1996 ~ SEE ATTACHED SHEET Address Notice has now been given to ail persons entitled thereto under Rule 5,6(a) except N/A. -----.., ) \ Date: 12/30/96 \ 1/':' I, / /.~ / ( ------ Signature " '-- Name' 1I0ward B. Krug, Esquire Address 1119 North Front Street lIarrisburg, l'A 11102 lJ"\ - ~ 0 ,~ 0 ;-:'.:-: E: : .;.. " ~ 1"'\ " ~ (~, ;:'\ .- 0 .. 0 ,') I) Ol '0 li>a: os a: . Telephone@ 234-4118 '=<;( ::!a.: -:i ,) Capacity: Personal Representative X Counsel for personal representative . ..:.. 'f: w::J UU nW-}5 I ;'<l:H:';,,':,, '~:i! . ' .,- ~~~;;i'~;~ Z>I'O" :Otll:'::;;H.',,'. :EZtIl' . '''::e::z;'''''''- .,.c' ;',~re:':, E" ,,,,,,. "Q ......-:...:P',-... ,O,"'II),E-l ",-"'0 l' III iE-l(J,OP '~' , 0 , 'fi'.'...";u' .' :- ,.- .. :;0 .t;''<'',:[ u.~ II) ~' , ir-<"C7\_::tIl, 'g} 0\ Z ';E-l~~r:1::i : .. ";'1'<' ;ZP 0 Ill, ,":,~,ZO .. f:l . !Xl ~ 'U Z f:l '0 H r&. r&. o ~Q Z~ ~$tIl ~=ra E-lUU tIl<l:~ ~ZQ IE-< ~ @ fll:< ;~ ~~ ~1l<4 tIl~ ~~ Z H ~/,.." " ,,/ ~n ~ ;JJ~ !S :f ;>" Jll8 cr, 0' ...~ F -..... In 0 n~ ,"f" (~ :> Po r'l t' VJ P.I') .- (""; .... ~'.:::' ,." , "1:1 :-r('Y . .... N :: {"J 0 " :oc N e. , :l>;:l. .- -~ ~ 'N ,~ '~ t: ; : g S E ,"Ii i ~ ~ ~, ~ j ~i.~ ~, ~.,.. .... . ;' ~ -. .. " ? .. IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FLORENCE B. NACHMAN, No. 1996 - 0763 DECEASED FAMILY SETTLEMENT AGREEMENT WAIVING FILING OF ACCO~ AGREEMENT, executed this ~ day of ~v\1 , 1998, by and between GUSTAVE L. WEINSTOCK, Individually and as Executor of the Will of Florence B. Nachman, Deceased, BENJAMIN SCROLEIN, JR., LOIS ABRAMS, NANCY RUBENSTEIN BALDRIDGE, LOUIS LOEBNER, RUTH BURKHOLDER, and ELAM BURKHOLDER, WITNESSETH: WHEREAS, Florence B, Nachman died on september 16, 1996, having first made and published her last Will and Testament dated September 19, 1991, in which she named Gustave L. Weinstock, Jr. as Executor; and WHEREAS, on September 27, 1996 said Will was duly probated by the Register of Wills of cumberland County, Pennsylvania, and Letters Testamentary granted thereon to Gustave L. Weinstock, Jr. as Executor; and WHEREAS, the Executor has proceeded with the administration of said estate, and has prepared his First and Final Account and '" , , ... .1II . .... . , Schedule of Distribution. A true and correct copy thereof is attached hereto, made a part hereof, and marked Exhibit "A"; and WHEREAS, the parties desire that the Executor shall not be required to file said Account with the Orphans' Court of Cumberland County, and that the net estate of the decedent shall be distributed without the necessity of filing a formal account. NOW THEREFORE, the parties hereto, intending to be legally bound hereby mutually agree as follows: 1. The parties hereto, and each of them, agree and acknowledge that they have fully and carefully examined the First and Final Account of Gustave L. Weinstock, Jr., Executor of the Will of Florence B. Nachman, Deceased, and Schedule of Distribution relating thereto, and find them to be true and correct~ and acceptable to the parties hereto and each of them, and further that each of them has received a copy of this Agreement and of the said Account and Schedule of Distribution, 2. The parties hereto do hereby release, remise and forever discharge the Estate of Florence B. Nachman and Gustave L. Weinstock, Jr" Executor, and Howard B. Krug, Esquire, and/or the law firm of purcell, Krug & Haller, of and from all manner of acts, suits, claims, accounts, accountings, debts, dues and demands whatsoever which they or any of them or their legal representatives or assigns 2 " , . .. .... t - . , ' '" may at any time hereafter have, against the Executor, the said Estate or the assets thereof, or Howard B, Krug, Esquire, and/or the law firm of Purcell, Krug & Haller, from, for, touching or concerning any of the assets and property of the said Estate and/or any claim or interest thereto or therein, and the administration, management, collection, sale or distribution of any of the said assets and for or on account of any money, interest, income, assets or proceeds out of the same, from the time of the death of the said decedent to and including the date of this Agreement and release. 3. This instrument is a full and final Family Settlement Agreement by and among the parties hereto, both fiduciary and individual, all of the same having been arrived at, concluded and executed after a full and complete disclosure of the assets of the said estate and the rights of the parties therein and thereto and all of the parties hereto, and each of them, agrees to abide by the terms hereof. 4, The parties hereto understand that there may be additional interest accrued in the Dauphin Deposit Bank & Trust Company Custodial Account. Upon the closing of that account, the interest shall be divided between the beneficiaries in accordance with the Will. 3 " , . .. .. . ..., construed as a waiver of any subsequent default of the same or similar nature, 9. This Agreement shall be construed, interpreted and covered by the laws of the Commonwealth of Pennsylvania, and where such law is inconsistent the terms of this instrument shall govern. The beneficiaries hereto agree that the original signature page and notarization on their respective agreements may be removed and attached by the Executor to a single identical Agreement to be filed with the Court, avoiding the filing of seven (7) individual agreements. IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands and seals the day and year indicated on the respective notarizations. WITNESS: JLvC:<.-;t ~~~~i. Gustave L. Weinstock, ~r., Executor of the will of Florence B. Nachman, Deceased Date: -S:u \ '1 /.QJJjg /.ql'~ ~1JP~-t,:;cd--r!. Gustave L. Weinstock, Jr., Individually Date: ~'J\'1 In /qqg - 5 i , --" ~ ' ' ~ . . .: '~~.'__. _, .. . I .. I .. '. . - ) STATE OF ~) l' Q(\fY'>LI uo~ Afl..... ~ v(J~ ~ ss COUNTY OF On this, the JD~ day of ~u\y , 1998, before me, a Notary public, the undersigned officer, personally appeared Gustave L. Weinstock, Jr., IndividuallY and as Executor of the Estate of Florence B. Nachman, Deceased, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he is the Accountant of the within Account, that the Account as stated is true and correct, and that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and oH.icial seal. , C~//J~. -- Notary public My commission Expires: NOTARIAL SEAL CHERYL L, DeVERE, NOlary Public CIIy 01 Ham,burg, Oauphin County M Commllllon E. 1..1 M. 11,2002 6 ;, ~ .. " . - The undersigned hereby agrees to the Family Settlement Agreement Waiving Filing of Account, the Accounting provided and the Balance Remaining for Distribution and Proposed Schedule for Distribution, all of which have been attached to the Family Settlement Agreement, By my signature, I hereby agree to waive the filing of the First and Final Account and Distribution as provided in the Family Settlement Agreement, and agree to all of the terms of the Family Settlement Agreement, WITNESS: j)~J 6- ~ L~ Date: 7'.If'--fr , STATE OF 11~ (:>:,('11 r'l COUNTY OF S.\ .l~\ \ " ss On this, the l8 \ '- day of . 'it , \, , 1998, before me, a Notary Public, the undersigned officer, perso~allY appeared, Nancy Rubenstein Baldridge, known to me (or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal, \../)/'--(. C) 1:'" '~otary Public My Commission Expires: l-. t ~ - f'. (". MARY T. VINSON Not..,. Publle- Notary 5..1 STATE OF MISSOURI Sl. ......1. Count,. M1 COIIlIllI..lon &apl.... Juno U. 1000 9 . . - . ... '. . The undersigned hereby agrees to the Family Settlement Agreement Waiving Filing of Account, the Accounting provided and the Balance Remaining for Distribution and proposed schedule for Distribution, all of which have been attached to the Family settlement Agreement, By my signature, I hereby agree to waive the filing of the First and Final Account and Distribution as provided in the Family settlement Agreement, and agree to all of the terms of the Family Settlement Agreement, WITNESS: Lb.~ Louis Loebner Date:.-2l,., J't"t" STATE OF \A 1$<:'01) ~ I COUNTY OF s,(. Lou \ ::. ss On this, the ~\~ day of ~, 199B, before me, a Notary public, the undersigned officer, personally appeared, Louis Loebner, Jr., known to me (or satisfactorily proven to be the person wh~e name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained, IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~~~ ~J-~ . Notary Public \ r.. l'l"l c. My Commission EXp'ires: l-\c:..'{ I I \...p..u e..p. \....' ~~'> W 10 . . . ',. PRINCIPAL PERSONALTY RECEIPTS - CONTINUED 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 09/16 Lehigh County PA Ref (11/15/99) Montgomery County PA (10/15/99) pennsbury PA School District (10/15/95) PA State Second Series Ref (6/15/99) PA State 3,d Series (12/1/99) PA St Higher Education 7.1 (11/1/2001) PA St Higher Education 4.9 (11/1/2006) PA St Pub Sch Bldg (11/1/97) Pleasant Valley PA Sch Dist (3/15/2003) Upper Dublin PA School (11/15/2000) Fidelity School Ltd Term Navigator Fund principal Navigator Fund Income Accrued Interest transferred to principal NET PRINCIPAL PERSONALTY RECEIPTS SUBSEOUENT RECEIPTS NOT INVENTORIED: 1996 09/20 1997 OS/27 08/04 Cash from joint account w/Husband Travelers Insurance Co. (refund of auto insurance payment) Commonwealth of PA . Refund of Inheritance Tax Over-Payment TOTAL PERSONALTY 3 -, 49,442.00 50,727,00 49,550.75 101,070.50 50,700,25 51,384.75 122,503.13 100,244.50 34,874.18 50,068.50 54,916.86 90,564.63 2,932.60 19.992.31 $ 1,540,550.60 $ 1,000,00 58.00 908.00 $ 1,542,516.60 .. . ..' ", I -, PRINCIPAL CONVERSIONS INTO CASH GAIN LOSS .!ll.€ 10/01 Allegheny County PA Hospital $ 24,00 Proceeds $ 51,000,00 Inventoried $ 51,024.00 11/25 Fidelity School Ltd Term $ 684.32 Proceeds $ 55,601.18 Inventoried $ 54,916.86 11/27 PA St Higher Education 4.9 848.12 Proceeds $ 123,351. 25 Inventoried $ 122,503.13 1997 02/28 US Treasury 6,75 593.75 Proceeds $ 100,000,00 Inventoried $ 100,593.75 05/02 PA St PubSch Bldg 244.50 Proceeds $ 100,000.00 Inventoried $ 100,244.50 05/16 Allentown PA Guaranteed Water 84.18 Proceeds $ 5,000.00 Inventoried $ 5,084.18 05/16 Allentown PA Guaranteed Water 482,18 Proceeds $ 45,000,00 Inventoried $ 45,482.18 06/10 Allegheny County PA Higher Educ 229,25 Proceeds $ 49,089,00 Inventoried $ 49,318.25 06/10 Dauphin County PA Gen'l Auth 4.25 65.25 Proceeds $ 49,755.00 Inventoried $ 49,820.25 4 . , , . .. I', I - , " PRINCIPAL CONVERSIONS INTO CASH - CONINUED GAIN LOSS 1997 06/10 Lehigh County PA Ref 29.00 Proceeds $ 49,471.00 Inventoried $ 49,442.00 06/10 pennsbury PA School District 7,75 Proceeds $ 49,558,50 Inventoried $ 49,550,75 11/04 Lancaster PA School District 664,00 Proceeds $ 50,000.00 Inventoried $ 50,664.00 1998 01/07 Harrisburg PA 5.25 234,50 Proceeds $ 50,000.00 Inventoried $ 50,234,50 03/13 PA St Higher Education 7,1 1,384.75 Proceeds $ 50,000.00 Inventoried $ 51,384.75 OS/26 Allegheny County PA Hospital 459.00 Proceeds $ 50,420.00 Inventoried $ 50,879.00 OS/26 cambria County PA 136.50 Proceeds $ 50,950.00 Inventoried $ 51,086.50 OS/26 Allegheny County PA San Auth 134,75 Proceeds $ 50,750.00 Inventoried $ 50,615.25 OS/26 Dauphin County PA Gen'l Auth 4.58 1,050.00 Proceeds $ 101,050.00 Inventoried $ 100,000.00 5 ~ " I ---.I ' J ". . ,", . . " PRINCIPAL CONVERSIONS INTO CASH - CONTINUED GAIN LOSS 1998 OS/26 Montgomery County PA 420,00 Proceeds $ 50,307,00 Inventoried $ 50,727.00 OS/26 PA State Second Series Ref 444.50 Proceeds $ 100,626,00 Inventoried $ 101,070.50 OS/26 PA State 3'd Series 289,25 Proceeds $ 50,411.00 Inventoried $ 50,700,25 OS/26 Pleasant Valley PA Sch Dist 293.82 Proceeds $ 35,168,00 Inventoried $ 34,874.18 OS/26 Upper Dublin PA Sch 168.50 proceeds $ 49,900.00 Inventoried $ 50,068.50 06/15 Lancaster County PA 7.4 2,295.75 Proceeds $ 51,000.00 Inventoried $ 53,295.75 TOTALS $ 3,047.76 $ 8,219.86 3,047.76 NET LOSS TRANSFERRED TO SUMMARY $ 5,172.10 6 \ . . , .. .-, . -'>. , ~'" , .' . PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES TO: REFORM TEMPLE OHEV SHOLOM $ 1,000,00 4/1/97 TO: POLYCLINIC MEDICAL CENTER 1,000.00 4/1/97 TO: TRI-COUNTY UNITED WAY 1,000,00 4/1/97 TO: HOLY SPIRIT HOSPITAL 1.000.00 4/1/97 TOTAL DISTRIBUTIONS TO BENEFICIARIES $ 4,000.00 9 \ . "" \ . .. ,"", . -", I t ,. , . . INCOME PERSONALTY RECEIPTS DIVIDENDS I I 1996 j I , 09/ custodian Account $ 235,92 I DDB&T I 10/ DDB&T custodian Account $ 229,88 I I 11/ DDB&T custodian Account $ 237.12 i 12/ DDB&T custodian Account .$. 183.86 -! \ I $ 886.78 ! TOTAL DIVIDENDS INTEREST 1996 10/ 11/05 11/ 12/05 12/ DDB&T custodian Account DDB&T Estate Checking Account DDB&T custodian Account DDB&T Estate Checking Account DDB&T custodian Account $ $ $ $ $ 3,186.82 ,34 15,050.45 23.08 10,539.38 ,: 1997 I " 01/07 Estate Checking Account $ J! DDB&T 31.01 j: 01/ DDB&T custodian Account $ 1,430,04 Ii 02/06 DDB&T Estate Checking Account $ 1. 55 02/ DDB&T Custodian Account $ _ 7,422,55 I' 03/06 DDB&T Estate Checking Account $ 1.45 : ! 03/ DDB&T custodian Account $ 1,136.12 04/04 DDB&T Estate Checking Account $ 5.B5 04/ DDB&T custodian Account $ 1,760,52 04/25 DDB&T Checking Account Interest $ 2.08 05/06 DDB&T Estate Checking Account $ 11.91 05/ DDB&T custodian Account $ 11,634.29 06/05 DDB&T Estate Checking Account $ 42.34 06/ DDB&T custodian Account $ 12,919.8B 07/07 DDB&T Estate Checking Account $ 102.95 10 I; I' , j . , , i : 1 \. . .. . I I.. ._, , . I I , INCOME PERSONALTY RECEIPTS _ CONTINUED I j ,I , , , , . . , ; , , , i I I '/ ,1 07/ 08/06 08/ 09/05 09/ 10/06 10/ 11/05 11/ 12/04 12/ 1998 01/04 01/ 02/04 02/ 03/05 03/ 04/06 04/ 05/06/98 05/ 06/04/98 06/ DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate CheCking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate CheCking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account DDB&T Estate CheCking Account DDB&T Custodian Account DDB&T Estate Checking Account DDB&T Custodian Account Less Accrued Interest transferred to Principal as stated on the Principal Personalty Receipts $ $ $ $ $ $ $ $ $ $ $ ( TOTAL INTEREST $ TOTAL INCOME RECEPTS $ II 'n -" , . . $ $ $ $ $ $ $ $ $ $ $ 380,33 ,65 2,930,48 1. 53 1,146,90 1. 58 1,527.43 1.53 5,964.60 1.48 10,105.67 1. 74 984,40 1.43 1,887,17 1.43 2,662,77 .81 1,893,32 ,76 11,653,47 .73 3,024,85 19.992.31l 89,485.36 90.372.14 l ... .. . . ,.., --- , , ' . . . IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FLORENCE B. NACHMAN, DECEASED NO. 21-96 -0763 BALANCE REMAINING FOR DISTRIBUTION and PROPOSED SCHEDULE OF DISTRIBUTION The Executor herein respectfully suggests distribution of the balance remaining as follows: Balance Remaining for Distribution $ 845,063.49 TO: Ruth and Elam Burkholder, pursuant to Item II-A of the Will $ 6,000.00 TO: Louis Loebner, pursuant to Item Veal of the Will $ 30,000.00 TO: Benjamin Schulein, Jr" pursuant to Item V(b) of the Will - One.Fourth of the Balance $ 202,265,88 TO: Lois Abrams, pursuant to Item V(b) of the Will - One-Fourth of the Balance $ 202,265.87 TO: Nancy Rubenstein Baldridge, pursuant to Item V(b) of the Will - One-Fourth of the Balance $ 202,265.87 TO: Gustave L, Weinstock, Jr., pursuant to Item V(b) of the Will - One-Fourth of the Balance $ 202,265.87 TOTAL DISTRIBUTION $ 845,063.49 Date ~v\'i /0, )j3S '~14;-<.- ~ C)~/~h",.Citt~ GUSTAVE L. WEINSTOCK, JR., EXECUTOR 12 ~ ':;,,,5:;J~: 2l 1."'" ~~'~~~;:r~~; Ollltol","... !l!'W',"I, a &1~"'?~~;:~.r,/;/, Ullo~::' :' r:1~,,~:~::~:~~'?>~ o ;,'E1 /'II ;" d8'[g:e;:, [g"'Oo', i::l:u,o,';:. O~l) '/-'-'~<_:, ~I'Ui*~:, ; a a~,," '~ :: ~4~i::j:':2-:, ;z: ~,O". t-:',f.lO :Z'; ,: .~, os: ;z: .Q '~r.l Ill, tle ,~~ . 0 '!i1 ~ .. ~ ~ 'Eo< ~ ;Z:, III tol. ~ ~ ~ D: ~ ~~ ~~ ttol lloQ . . : . , ' . ~, 1 ','~l~ i~,',tl! ~ 'I Ji" '~ : . IN REI IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 1996 00763 ESTATE OF FLORENCE B. NACHMAN DECEASED ORDER . 'II AND NOW, this .J ~)f day of "- t ) t~(",~ .k..l,'- , 1996, upon consideration of the attached Petition, it is ORDERED AND DECREED that Gustave L. Weinstock, Jr., Attorney-in-Fact for Henry G. Nachman, is authorized to disclaim the entire interest of Henry G. Nachman, pursuant to the terms of the attached Disclaimer, and to file the said Disclaimer of Interest in the Estate of Florence B. Nachman with the Register of wills of cumberland County. BY THE COURTI ;-It'C J (:', ;)I~~" f I'" .J. . '.' " (I :JIU S'o, Ciii/.,". j.l ~jl:..GOC:l jO e:u;o papJOoal;j directly or through trust income, is unneceuoary and would only go to increase the size of Petitioner's taxable eotate. 7. The heirs and beneficiarleo of tho uubjoct ostato aro the same heirs and beneficiarieo of lIonry G. Nachman, and their rights would not be prejudiced. 8. The rights of existing and futuro croditoru would not be materially prejudiced in that Petitionor han much moro than enough personal assets to pay existing and futuro croditoru. 9. There are no long term crodi toni, ao tho mortgage on the family home is paid in full, and the only oxiuting debts are for current goods and services, which aro minimal compllred to the assets of Henry G. Nachman. 10. Respondent Estate, by its Executor, joins in this Petition and the prayer for reliof requooted, attached hereto as Exhibit "B". WHEREFORE, Petitioner requests that this 1I0norable Court find the disclaimer advisable and not materially prejudicial to the rights of creditors, and authorize him to disclaim and renounce any interest in or to the Estate of Florence B. Nachman, as more fully set forth in the Disclaimer attached hereto as Exhibit "C", and to file said Disclaimer with the Register of Wills of Cumberland County, Pennsylvania. ReSPQ~,~fully oubmittod, PURCELL, KRUG ,., III\LI,ER ( / Dated: /_~/i to I". , ' ,I ny lIowa[d. J]. KJ;ug, Esquire ID H16826 1719 North Pront Street lIarrluburg, 1'1\ 17102 (717)234-4171l I 2 DURADLE POWER OF ^~~RNEY I, IIENRY G. NI\CIIMI\N, of Canlp lIill, Cumberland County, , Pennsylvania, hereby appoint my spouse, FL01U::NCE U. NI\CIINI\N, my attorney-in-fact, (hereinafter referred to as "my attorney"). Should my spouse, FLORENCE D. NI\CIIMI\N, fail to qualify or cease to act as attorney-in-fact, 1 appoint my wife's nephew, GUSTAVE L. WEINSTOCK, JR., my attorney-in-fact. Should my wife's nephew, Gus'rAVE L. ~EINSTOCK, JR., fail to qualify or cease to act as attorney-in-fact, I appoint JOliN R. LI\UDEMI\N as my attorney-in-facL I intend that my attorney may act on my behalf and all third parties may rely upon his act, and as my attorney he may transact all my business for me, and in my name and stead, manage all my property and affairs as completely as I myself might do if personally present, including but not limited to, exercising the following powers: 1. Execution of Contracts. To enter into, perform, modify, extend, cancel, compromise, enforce, or otherwise act with tespect to any contract of any sort whatsoever - including but not limited to, leases and mortgages - and to pay any money or to transfer title and possession to any real or personal property that may be required to be paid or transferred by any contract or in the performance of any obligation entered into or incurred by me or on my behalf. 2. Investments. To invest in all forms of real and personal property, without any restriction whatsoever as to the kind of invest~ent, including but not limited to, united States Treasury Donds which are redeemable at par in payment of federal estate taxes. 3. Reqistration of Property. To hold property unregistered or in the name of a nominee. My attorney may also d~termine and designate which of us, if not both, shall be regarded au Lhc OWIICl O( illI ilcm O( lCill, l'ClGOllal, lilll<jiblc, 01' illl:illl'Jiblc ~roperty, regardless of prior title or nature of property. (.:x \I \1Il'\' R A II 4. Person.l,LJ~LQ.lH~LLy. '1'0 huy 01 11,,11 lit puhlic or private sale for cash or credit or pilrtly lell "i1ch, "xch,III'Je, ple<l<J(', 1(,i1oe, give or acquire opLiolW IIlI 1i11"" 01 exeh,IIl'l''1; 01 Il'olllen, or hy <lny other means whatnoevl'r to ,\l:'1ul ro, <llllIHJlIl' 01, 1f!1",ir, <lIter or .manage tangible or inLiln'Jlhl'! P"llllllloll 1'1 IlP"1 ty 01 "ny illten:wt therbin; ilnd, without Ilmililtlon, wilh I "Iqll"'\ to <lny IJecuriLieG, to comply with any neculitlell lilWll <H rOIJUliltillllll, to execuLe indemnity agreementn, to purch.:uiI.' innlll dl1CI' .:1I1t! to 1'11\' t;olllllliliuion:j or. ui~counL:.:; required by any Undl!IWI IUIl'J. 5. He<!.LJ'.r,o!"cU.Y. '1'0 huy or nell ilt public or private sale for cash or credit or pilrtly 101' elich, exchiln<je, mortgilge, c.ncumber, leilse (or ilny period 01 lime, <Jive or ilcquire options [or sales, purchilseG, exchiln<jeG or leanen, dedicate, or by any other 'means wh~tsoever to acquire or convey real property or any interest therein; to partition and Gubdivide real property; to manage real property; to lint real properly for nale wilh a real estat~ br~ker, includin<j entiretieG property; lo repair, alter, erect, or tear down any structure or pa [l the reof; <lnd to 1 De Guch plans, appl ica tions, or other documenls in connecLion therewith and do such other acts as . may be requested by any <jovernment or other authority having or purporting to have jurisdiction. 'j'he foregoing power shall not apply to the conveyance 01 my improved real estate located at 1520 Slate lIill Road, Camp \lill, Cumberland County, Pennsylvania ("my home"). It in my winh and command that unless my personal and treating phynician (s) deem it abnolutely necessary from a medical standpoint that I mu"t leave my home for It'eatment or out-patient physical therapy, j uhilll remain in my home as currently furnished, even if such requires round-the-clock nursen, physical therapists, , tranoportation for out-patient therapy, purchaues of equipment for treatment and therapy at my home, permanent live-in or part-time household help, and others to assist in treatment, therapy and care, regardlesll of cost. It in my firm intention to avoid being placed in a nuroin<J home I r III. ,111 ponuihle, IIlld the ahove commllnd "houltl be ,inlerpreted <J1v1!n my t,'Xl'rl'llIlell intention. J dllect thilt my home and I. furnishings be maintained, repaired, preserved and in my name (ursold) as long as I live, regardless of cost. My attorney-in-fact shall not violate the commands stated above. 6. Securities. To vote in person or by proxy at any meeting, to join in any merger, reorganization, voting-trust plan or other concerted action of security holders, to make payments in ~onnectiqn therewith, and in general to exercise all rights of a ~ecurity holder. 7. Insurance. To procure, alter, extend or cancel insurance against any and all risks affecting property and persons, and against liability, damage or claim of any sort; and to exercise any non-forfeiture provisions of life insurance policies. 8. Loans. To borrow money in such amounts for such periods and upon such terms as my attorney shall deem prope~ and to secure any loan by the mortgage or pledge of any property, and I specifically authorize my attorney to borrow money and to pledge property as collateral for the purpose of purchasing united states Treasury Bonds which are redeemable at par in payment of federal (,state taxes. 9. Bank Accounts. To sign checks, drafts and other instruments or otherwise make withdrawals from any checking, savings, transaction or other deposit account in my name, and to endorse checks payable to me and receive the proceeds thereof in cash or otherwise; to open and close checking, savings, transaction or other deposit accounts in my name; to purchase and redeem savings pertificates, certificates of deposit or similar instruments in my name: to execute and deliver receipts for any funds withdrawn or certificates redeemed. and to do all acts regarding any checking account, savings account, savings certificate, certificate of deposit or similar instrument which I now have or may hereafter acquire, the same as I could do if personally present. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or . actual notice of my death and shall be indemnified and held harmless 3 by me and my estate, personal reprcscntatives and hcirs against any liabiliLy U1 lutiu, incluuintj l.Jwyclu' Lcuu, coutu 01. uuil anti claims of third parties, which it might incur by relying on this power aftcr termination or revocation but bcfore it receives such notice, or at any time because of wrongful acts, omissions or representations of my attorney with respect to transactions covered by this power of attorney. My attorney shall be subject to all bank rules and , regulations to which I would be subject. 10. Safe Deposit Boxes. To have access to and control over the contents of any safe deposit box rented by me; to rent safe deposit boxes in my name; to close out and execute and deliver receipts for safe deposit boxes in my name; and to do all acts regarding any safe deposit box which I now have or may hereafter acquire, the same as I could do if personally present; provided that my attorney shall not deposit or keep in any such safe deposit b~x' any property in which my attorney has a personal interest, 'Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, personal representatives and heirs against any liability or loss, including lawyers fees, costs of suit , and claims of third parties, which it might incur by relying on th~s power after termination or revocation but before it receives such notice, or at any time because of wrongful acts, omissions or representations of my attorney with respect to transactions cove~ed by this power of attorney. My attorney shall be subject to all bank rules and regulations to which I would be subject. 11. Receipts and Approval of Claims. To receive a payment of any kind, including a bequest, devise, gift or other transfer of . real or personal property to me in my own right or as a fiduciary for another, and to give full receipt and acquittance therefor, or a refunding bond therefor, to approve accounts of any business, estate, trust, partnership or other transaction whatsoever in which I may have any interest of any nature whatsoever, and to cntcr into any 4 compromisc and rcicanc 111 rC<Jard thcrcto. 12. CO/lu!,roltline all\Li\JJ.>.i.!j.iu:J.!UL.<!L.<,:,J,aj.m':;, '1'0 coltll'romiuc or arbitratc any claim ill which 1 may bc in any mallner intcrcntcd, and for that purposc to cntcr into agrccmcnts to compromisc or arbitratc, and cithcr through counccl or othcrwisc to carryon such compromicc . or aJbitration and pcrform or cnforcc any award cntcrcd in arbit:ration. 13. Institution and Dcfencc of Claims, To institutc, pro,secutc, dcfcnd, compromisc, or othcrwi~c disposc of, and to appear for me in, any proceedings at law or in equity or otherwise before any tribunal for the enforcemcnt or for the defcnse of any claim, either alone or in conjunction with other persons, relating to me or . to any property of mine or any other person, and to retain, discharge ,and substitute counsel and authorize appearance of such counsel to be entered for me in any such action or proceeding. 14. Taxes. To prepare, execute and file in my name and on my behalf any return, report, protest, application for correction of assessed valuation of real or other property, appeal, brief, claim for refund, or petition, including petition to the United States Tax . Court, in connection with any tax imposed or purported to be imposed by any government, authority or agency, or claimcd, levied or assessed by any government, authority or agency and to pay any such tax and to obtain any extension of time for any of the foregoing; to eXecute waivers of restrictions on the assessment and collection of deficiency in any tax; to execute closing agreements and all other documents, instruments and papers relating to any tax liability of mine of any sort; to institute and carryon either through counselor otherwise any proceeding in connection with contesting any such tax , or to reoover any tax paid, or to resist any claim for additional tax or any proposed assessment or levy thereof, and to enter into any agreements or stipulations for compromise or other adjustment or disposition of any tax. The foregoing power shall apply to any tax, claim, or asscssment, whether joint or individual. 5 15. Dill~!..!1.t!!l!H. To execute, deliver and file of record cli:a'l..&iIlH~IJi ur Ilny Jlill t. 01 .11) nf dny plupetly, l'UWl!t ur inLl!(cul:. pauuin<] to or [or me under ilny will, deed of tru:Jt or otherwise. 16. CreaJjQ'LQL.J~rJ.lHt. '1'0 create a revocable tru:Jt for my benef it under the term" o[ which (i) my attorney or other personi;;) or corporation (13) wi th fiduciary power:J :Jelected by my attorney i:J named a:J the tru:Jtee or tru:Jteen, (ii) during my lifetime the entire net income and as much of the principal as I or my attorney directs or my truntee thinkn desirable shall be paid to me or as I or my attorney directs, and (iii) upon my death the principal and any undistributed income nhall be payable to the executor or administrator of my estate, and to transfer property to the trustee or trustees thereunder. 17. Power Over Medical Care. Treatment and Surqerv. To make all decisions with regard to my future medical care and treatment and consent to any and all such procedures, including bul not limited to any medical procedur~, care or treatment which my doctors recommend or deem necessary. Also, to authorize my admission to medical, nursing, residential or similar facility and to enter into agreements for my care. This Power shall also include the Power to sign any release forms necessary to carry out such medical care and treatment by my doctors and any hospital to which I have been admitted as a patient. However, my attorney-in-fact shall comply with my wishes, command and intention with regard to my remaining in my home, as stated in paragraph 5, unless my personal and tr~ating physician(s) deem it absolutely necessary from a medical standpoint that I must leave my home for treatment. 18. Gifts. nephews, such gifts person per year and person benefiting. To make gifts to my or my spouse's nieces and not to exceed Ten Thousand ($10,000) Dollars per be equal in amounts relative to the class of the 19. Emplovment of Others. To employ accountants, attorneys-at-law, investment counsel. real estate brokers. G . auctibneers, custodians, agents, servants, and others, to delegate to them, to remove them, to appoint others in their places, and to pay them such remuneration all my attorney shall deem proper. 20. Execution of Documents, To execute, deliver, file for record, cancel, modify, endorse, acquire or dispose of any instrument, including but not limited to, stock and bond powers, , vehicle registrations, financing statements and related filing documents, reports of any sort to any government, authority or agency, ai required or permitted by law, deeds with or without covenants or warranties, and any other document appropriate for carrying out any of the foregoing powers. 21. General. To do all things which my attorney shall deem proper in order to carry out any of the foregoing enumerated powers, . which, shall be construed in the broadest possible manner. The descriptive headings of this general power of attorney are ins~rted for convenience only and shall not be deemed to affect the meaning or construction of any of the provisions hereof or to limit in any way the 'construction the reof in the broadest possible manne r. 22. Substitution. My attorney shall have full power of substitution and revocation, and such substitution or revocation may , relate to, or be limited to, anyone or more or all of the foregoing a.ets or powers, or be limited as to time or in such respect as my attorney s'hall deem proper. However, this power shall not affect either my appointment of alternate attorneys-in-fact or my wishes, command and intention set forth or incorporated in paragraphs 5 and 17, respectively. 23. Ratification. I hereby ratify and confirm all that my . attor?ey or the substitute or substitutes therefor shall lawfully do or cause to be done by virtue hereof. 24. Effect of Mv Disabilitv. This power of attorney shall not be affected by any mental or physical disability, infirmity or incompetency. 7 ': 25. GoverninQ Law. 'I'his power of attorney shall be governed Uy and interpreted in accordance with the law of the Commonwealth of Pennoylvania. 26. Revocation. This Power of Attorney shall, and the undersigned's execution hereof docs hereby revoke absolutely and immediately any and all powers of attorney that the undersigned may . . have heretofore glven to any other persons or legal entities . whatsoever. Executed this c2cF?-;( day of ~~'J/'- , 1991. '. ~L~(SEAL) ACIIMA'N { . 8 ~. . . IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS 1 COURT DIVISION No. 1996 00763 IN REI ESTATE OF FLORENCE B. NACHMAN DECEASED . . . . I . , JOINDER I, Gustave L. Weinstock, Jr., Executor of the Estate of Florence B. Nachman, hereby join in the prayer of the attached Petition for Authorization to Disclaim the interest of Henry G. Nachman. . q~~ 19I/~4,~/$L ,/. GUSTAVE L. WEINSTOCK, JR., EXECUTOR OF THE ESTATE OF FLORENCE B. NACHMAN Datel 9' D../..a"A 19Yb EXHIBIT "B" '.-=:........ . ".:~-I':"'f\H,,,~I",l.u\'\;'~\.\'{.f ." H.I'~~1'1t.<-!~~_.;",:.''1.':n~''':';'''~';~~;:';\ ':r. - , '1 ; -.,..iI\ i.W}-~j'4r.;~l,.~~,j~ \~""~"""'~,1IJ'1..~~l""""'"'''' .,~... ..... "', -, " . ")'::' ,",,' ,.;.~q~:...,,' ". t",', ;.",~.., , , . , IN REI . . IN 'l'IIE COUR'l' OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COUR'l' DIVISION . . " f1 ESTATE OF FLORENCE n. NACHMAN DECEASED . . 'i ~ .'\ J No. 1996 00763 , DISCLAIMER OF INTEREST IN ESTATE r " , I, GUSTAVE L. WEINSTOCK, ATTORNEY-IN-FACT FOR HENRY G. NACHMAN, hereby disclaim and renounce, pursuant to 20 Pa. C.S.A. S6201 and Item IX of the Last will and Testament of Florence B. Nachman, the entire interest (assets, property in trust, income and otherwise) to . whicn Henry G. Nachman is entitled under said Last Will and , Testament, including but not limited to Items III, IV and VII. I am authorized to make this Disclaimer pursuant to paragraph 15 . of the Durable Power of Attorney signed and notarized by Henry G. Nachman on August 28, 1991, a copy of which is attached hereto, , pursuant to 20 Pa. C.S.A. S6202. In Witness Whereof, and intending to be legally bound hereby, and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Conunon Pleas of Cumberland County, Pennsylvania as provided in 20 Pa. C.S.A. . <"7/ seal'this L day of , S6204(a), I have ptL..~~ hereunto set my hand and , 1996. ~ g~;t.~ 19t/'/?:?1-7fJ. GUSTAVE L. WEINSTOCK, ATTORNEY-IN-FACT FOR HENRY G. NACHMAN . DATE: 9 D6J".I~, ;ely&-., EXHIBIT "C. VERIFICATION I, GUSTAVE L. WEINSTOCK, JR., ATTORNEY-IN-FACT FOR HENRY G. NACHMAN, hereby verify that the facts contained in the foregoing PETITION POR AU'l'1I0RIl\ATION TO DISCLAIM are true and correct to the best of my knowledge, information and belief. I understand that false statements made herein are subject to the penalties of 18 Pa. C.S. section 4904, relating to unsworn falsification to authorities. k.L:' ..z?~aMWU "" GUSTAVE L. WEINSTOCK, JR<, ATTORNEY-IN-FACT FOR HENRY G. NACHMAN DATE:>>re.v\~6<:lr IJ I qqG . i I. . ' RecoroerJOltlco of Regli;ter 01 Wills '96 DIe 23 A9:07 ,.<1:V"~ ',', i C1eris'(';:'..' .'::; (~ourt CUmburlLil1d Co.. PA . :~:i&~;Z~:f~~~:;{" iilIz,.... ...., :~<:~~~~!~:~~,:,~.~ ~~Yi~{~tif:7j, ~g2!~~~~(~\:J' ,Jj i5 .~ ",' ",',"" o&i} ~~:Kl~\"~ :UPi; 't,lif...:.":: [~~i~~~~~~ .;;Olllllll,..:., fi!t)"p, r-- 'i',' . '-'~o' "':''f:,'' ~<H~ ;-0; .'1,.',_ ,CI-t) 0'\.':':' '8 .'.,~"'.""'..,' "<!\D'''' ~j ~i~~iti: riI ,~~""y = '. ..0:71:1.,'.',. E'!~' "",..',c M ','l1lg:,.\,\, ;2:' }~~oik{H~ Ht)iOiZ"" ,', Ill' ,tJ 0 ,'Zr>:! ',.':[:l~ ,Or>:! ;.:l,t) r4r>:! ,,0 r.. 0:0;; [:l~~ ',' "'Eo< t) ,Z,.,fIl<' H'rilZ, I H ra. o -~' ~"D :~:ll "~.'.'~', '".,i. .,'.,'."I~"'. .'~, sl~"'"r .. .', '. >.- ,-"< -,> ~r' '. "",:,,;>, ,.,---\' . ~-~. ;,"/,'.:" F'. . .. }~l:l(~\ ". i:' ,:-y.._';.;.~ ',y .','<';- :....1 ~:y~~":; ~!,J~~\(~, '-<;'::~\ " ..-.' .f'.','?i ;:{:;.\::; Jt~~: ~::J~~. ~f' (1' ":y.!i "t- \.,;~p (} .. ,'to ~,! "~ ;..), J';T~ .1-',,", ~'^ If i;,~ .ilL, ~';~^tt}"f" ',-,;, .. '-','. '-,' \\, ::~:~/'J{;~'~::t ,,:N?,{,j~T ,,', ",.,' , ~ Ii g2ri1 '~~ -',' " ',:...,/..';-, >'~: "', ~" ';,<, c.,t~1j~:~S ",-.." "-t. ,'i:, ~./ ,- \!- ..:.~~. . ~ .;..:~. . '.,.~;.. ,',:':" /~h".":" _..-,. ._....:_~_, ~ ! ';,t"f:: :~;". .-',-"""" ' . '. ~ , ' .. . ~- ...... IN RE: . . . . IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF FLORENCE B. NACHMAN : DECEASED No. 1996 00763 DISCLAIMER OF INTEREST IN ESTATE I, GUSTAVE L. WEINSTOCK, ATTORNEY-IN-FACT FOR HENRY G. NACHMAN, hereby disclaim and renounce, pursuant to 20 Pa. C.S.A. S6201 and Item IX of the Last will and Testament of Florence B. Nachman, the entire interest (assets, property in trust, income and otherwise) to which Henry G. Nachman is entitled under said Last will and Testament, including but not limited to Items III, IV and VII. I am authorized to make this Disclaimer pursuant to paragraph 15 of the Durable Power of Attorney signed and notarized by Henry G. Nachman on August 28, 1991, a copy of which is attached hereto, pursuant to 20 Pa. C.S.A. S6202. In witness Whereof, and intending to be legally bound hereby, and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orphans' Court Division of the Court of Common pleas of cumberland County, Pennsylvania as have hereunto set my hand and provided in 20 Pa. C.S.A. S6204(a), I c1.7/ seal this _ day of pc:...""h. , 1996. fi-,,~;4.. 19t/P:m:tJ GUSTAVE L. WEINSTOCK, ATTORNEY-IN-FACT FOR HENRY G. NACHMAN DATE: 9 Dc.;"t~ /99(/-. ~ DURADkE POWER OF ATTORNEY I, HENRY G. NACHMAN, of Camp Hill, Cumberland County, Pennsylvania, hereby appoint my spouse, FLORENCE B. NACHMAN, my attorney-in-fact, (hereinafter referred to as "my attorney"). Should my spouse, FLORENCE B. NACHMAN, fail to qualify or cease to act as attorney-in-fact, I appoint my wife's nephew, GUSTAVE L. WEINSTOCK, JR., my attorney-in-fact. Should my wife's nephew, GUSTAVE L. WEINSTOCK, JR., fail to qualify or cease to act as attorney-in-fact, I appoint JOHN R. LAUDE MAN as my attorney-in-fact. I intend that my attorney may act on my behalf and all third parties may rely upon his act, and as my attorney he may transact all my business for me, and in my name and stead, manage all my property and affairs as completely as I myself might do if personally present, including but not limited to, exercising the following powers: 1. Execution of Contracts. To enter into, perform, modify, extend, cancel, compromise, enforce, or otherwise act with respect to any contract of any sort whatsoever - including but not limited to, leases and mortgages - and to pay any money or to transfer title and possession to any real or personal property that may be required to be paid or transferred by any contract or in the performance of any obligation entered into or incurred by me or on my behalf. 2. Investments. To invest in all forms of real and personal property, without any restriction whatsoever as to the kind of investment, including but not limited to, united states Treasury Bonds which are redeemable at par in payment of federal estate taxes. 3. Reqistration of Propertv. To hold property unregistered or in the name of a nominee. My attorney may also determine and designate which of us, if not both, shall be regarded as the owner of an item of real, personal, tangible, or intangible property, regardless of prior title or nature of property. EXIIIBI'1' II A" . 4. Personal Property. To buy or sell at public or private sale for cash or credit or partly for each, exchange, pledge, lease, give or acquire options for sales or exchanges or leases, or by any other means whatsoever to acquire, dispose of, repair, alter or manage tangible or intangible personal property or any interest therein; and, without limitation, with respect to any securities, to comply with any securities laws or regulations, to execute indemnity agreements, to purchase insurance and to pay commissions or discounts required by any underwriting. 5. Real Property. To buy or sell at public or private sale for cash or credit or partly for each, exchange, mortgage, encumber, lease for any period of time, give or acquire options for sales, purchases, exchanges or leases, dedicate, or by any other means whatsoever to acquire or convey real property or any interest therein; to partition and subdivide real property; to manage real property; to list real property for sale with a real estate broker, including entireties property; to repair, alter, erect, or tear down any structure or part thereof; and to file such plans, applications, or other documents in connection therewith and do such other acts as may be requested by any government or other authority having or purporting to have jurisdiction. The foregoing power shall not apply to the conveyance of my improved real estate located at 1520 Slate Hill Road, Camp Hill, Cumberland County, Pennsylvania ("my home"). It is my wish and command that unless my personal and treating physician(s) deem it absolutely necessary from a medical standpoint that I must leave my home for treatment or out-patient physical therapy, I shall remain in my home as currently furnished, even if such requires round-the-clock nurses, physical therapists, transportation for out-patient therapy, purchases of equipment for treatment and therapy at my home, permanent live-in or part-time household help, and others to assist in treatment, therapy and care, regardless of cost. It is my firm intention to avoid being placed in a nursing home if at all possible, and the above command should be interpreted given my expressed intention. I direct that my home and 2 ; furnishings be maintaincd, repaired, preserved and in my namc (unsold) as long as I livc, rcgardlcss of cost, My attorney-in-fact shall not violate the commands statcd above. 6. Sccurities. To vote in person or by proxy at any meeting, to join in any mergcr, reorganization, voting-trust plan or other concerted action of sccurity holdcrs, to make payments in connection therewith, and in general to exercise all rights of a security holder. 7. Insurance. To procure, alter, extend or cancel insurance against any and all risks affecting property and persons, and against liability, damagc or claim of any sort; and to exercise any non-forfeiture provisions of life insurance policies. 8. Loans. To borrow money in such amounts for such periods and upon such terms as my attorney shall deem prope~ and to secure any loan by the mortgage or pledge of any property, and I specifically authorize my attorney to borrow money and to pledge property as collateral for the purpose of purchasing United states Treasury Bonds which are redeemable at par in payment of federal estate taxes. 9. Bank Accounts. To sign checks, drafts and other instruments or otherwise make withdrawals from any checking, savings, transaction or other deposit account in my name, and to endorse checks payable to me and receive the proceeds thereof in cash or otherwise; to open and close checking, savings, transaction or other deposit accounts in my name; to purchase and redeem savings certificates, certificates of deposit or similar instruments in my name; to execute and deliver receipts for any funds withdrawn or certificates redeemed; and to do all acts regarding any checking account, savings account, savings certificate, certificate of deposit or similar instrument which I now have or may hereafter acquire, the same as I could do if personally present. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless 3 ~ by me and my estate, personal representatives and heirs against any liability or loss, inCluding lawyers' fees, costs of suit and claims of third parties, which it might incur by relying on this power after termination or revocation but before it receives such notice, or at any time because of wrongful acts, omissions or representations of my attorney with respect to transactions covered by this power of attorney. My attorney shall be subject to all bank rules and regulations to which I would be subject. 10. Safe Deposit Boxes. To have access to and control over the contents of any safe deposit box rented by me; to rent safe deposit boxes in my name; to close out and execute and deliver receipts for safe deposit boxes in my name; and to do all acts regarding any safe deposit box which I now have or may hereafter acquire, the same as I could do if personally present; provided that my attorney shall not deposit or keep in any such safe deposit b~x any property in which my attorney has a personal interest. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, personal representatives and heirs against any liability or 1055, including lawyers fees, costs of suit and claims of third parties, which it might incur by relying on this power after termination or revocation but before it receives such notice, or at any time because of wrongful acts, omissions or representations of my attorney with respect to transactions covered by this power of attorney. My attorney shall be subject to all bank rules and regulations to which I would be subject. 11. Receipts and Approval of Claims. To receive a payment of any kind, including a bequest, devise, gift or other transfer of real or personal property to me in my own right or as a fiduciary for another, and to give full receipt and acquittance therefor, or a refunding bond therefor, to approve accounts of any business, estate, trust, partnership or other transaction whatsoever in which I may have any interest of any nature whatsoever, and to enter into any 4 . compromise and releaoe in regard thereto. 12. Compromise and ^[biL~a!ion of Claims, To compromioe or arbitrate any claim in which I may be in any manner intereated, and for that purpose to enter into agreements to compromise or arbitrate, and either through counselor otherwise to carryon such compromise or arbitration and perform or enforce any award entered in arbitration. 13. Institution and Defense of Claims. To institute, prosecute, defend, compromise, or otherwise dispose of, and to appear for me in, any proceedings at law or in equity or otherwise before any tribunal for the enforcement or for the defense of any claim, either alone or in conjunction with other persons, relating to me or to any property of mine or any other person, and to retain, discharge and substitute counsel and authorize appearance of such counsel to be entered for me in any such action or proceeding. 14. Taxes. To prepare, execute and file in my name and on my behalf any return, report, protest, application for correction of assessed valuation of real or other property, appeal, brief, claim for refund, or petition, including petition to the United States Tax Court, in connection with any tax imposed or purported to be imposed by any government, authority or agency, or Claimed, levied or assessed by any government, authority or agency and to pay any such tax and to obtain any extension of time for any of the foregoing; to execute waivers of restrictions on the assessment and collection of deficiency in any tax; to execute closing agreements and all other documents, instruments and papers relating to any tax liability of mine of any sort; to institute and carryon either through counselor otherwise any proceeding in connection with contesting any such tax or to recover any tax paid, or to resist any claim for additional tax or any proposed assessment or levy thereof, and to enter into any agreements or stipulations for compromise or other adjustment or disposition of any tax. The foregoing power shall apply to any tax, claim, or assessment, whether joint or individual. 5 ~ 15. Disclaimer. disclaimers of any part or passing to or for me under To execute, deliver and file of record all of any property, power or interest any will, deed of trust or otherwise. 16. Creation of Trust. To create a revocable trust for my benefit under the terms of which (i) my attorney or other person(s) or corporation(s) with fiduciary powers selected by my attorney is named as the trustee or trustees, (ii) during my lifetime the entire net income and as much of the principal as I or my attorney directs or my trustee thinks desirable shall be paid to me or as I or my attorney directs, and (iii) upon my death the principal and any undistributed income shall be payable to the executor or administrator of my estate, and to transfer property to the trustee or trustees thereunder. 17. Power Over Medical Care. Treatment and Surqerv. To make all decisions with regard to my future medical care and treatment and consent to any and all such procedures, including but not limited to any medical procedure, care or treatment which my doctors recommend or deem necessary. Also, to authorize my admission to medical, nursing, residential or similar facility and to enter into agreements for my care. This Power shall also include the Power to sign any release forms necessary to carry out such medical care and treatment by my doctors and any hospital to which I have been admitted as a patient. However, my attorney-in-fact shall comply with my wishes, command and intention with regard to my remaining in my home, as stated in paragraph 5, unless my personal and treating physician(s) deem it absolutely necessary from a medical standpoint that I must leave my home for treatment. lB. Gifts. To make gifts to my or my spouse's nieces and nephews, such gifts not to exceed Ten Thousand ($10,000) Dollars per person per year and be equal in amounts relative to the class of the person benefiting. 19. Emplovment of Others. To employ accountants, attorneys-at-law, investment counsel, real estate brokers, 6 ., -. ~_....... ... ~ auctioneers, custodians, agents, servants, and others, to delegate to them, to remove them, to appoint others in their places, and to pay them such remuneration as my attorney shall deem proper. 20. Execution of Documents. To execute, deliver, file for record, cancel, modify, endorse, acquire or dispose of any instrument, including but not limited to, stock and bond powers, vehicle registrations, financing statements and related filing documents, reports of any sort to any government, authority or agency, as required or permitted by law, deeds with or without covenants or warranties, and any other document appropriate for carrying out any of the foregoing powers. 21. General. To do all things which my attorney shall deem proper in order to carry out any of the foregoing enumerated powers, which shall be construed in the broadest possible manner. The descriptive headings of this general power of attorney are inserted for convenience only and shall not be deemed to affect the meaning or construction of any of the provisions hereof or to limit in any way the construction thereof in the broadest possible manner. 22. Substitution. My attorney shall have full power of substitution and revocation, and such substitution or revocation may relate to, or be limited to, anyone or more or all of the foregoing acts or powers, or be limited as to time or in such respect as my attorney shall deem proper. However, this power shall not affect either my appointment of alternate attorneys-in-fact or my wishes, command and intention set forth or incorporated in paragraphs 5 and 17, respectively. 23. attorney or or cause to Ratification. I hereby ratify and confirm the substitute or substitutes therefor shall be done by virtue hereof. all that my lawfully do 24. Effect of Mv Disabilitv. This power of attorney shall not be affected by any mental or physical disability, infirmity or incompetency. 7 . '. .. '. STATE OF PENNSYLVANIA COUNTY OF Uc.Jp~"- On this, the ~~ day of 6G. , 1991, (AI ^i\)~ before me, the undersigned officer, personally appeared HENRY G. NACHMAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing instrument, and acknowledged that she executed it for the purposes therein contained. WITNESS my hand and official seal the day and year aforesaid. ~~/L~( Nary ublic My Commission Expires: NOTflnlAL SEAL CMf,1 L Welsh, tlU!2ry pulinc Harri5~(';g, [laup:':1 Cc~n!; My Commission Expires Mar, 26, 1994 i. 9 _~. ~._v....~."" ,- . -,.-. ",-"'.'.-._-.. Rocorder!,OIr1Co 01 Rcni""" ('! WInS '% me 23 1\9 fJ7 Gle, C\Jr~. '~ . , . .'," , . ; . RU '4~tl(.1_41 w ... w::!rn ..,a:" w,,-U :cog ug:m "- "" ~~:~.. '~A ,.,4., ,.~ .... .,.. COMMQt.jWrAIHt 01 Pltm!.'f!VAtUA OlrARlMfut Of R(VIt4U( OIPI 180MI ItAIlAI!.IIUAG, PA 111111 OWl INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) llf('lH;"'~flA/olIIIA\1 "HI, AtHl/ol1lllJll1tllllAII ... z w o w .., w o ,... ..z Ww a:o a:Z 8~ NAM( r0-12'!-/C' fOR DAIU Of DEAIH AnlR 12/31/91 CHECK HIRE If A SPOUSAL .. PO"-E.R1Y CREDIT IS CLAIMED L ] fill NUMBER ICi'i~I ., l<~~-'/hj' COUNTY COlli YEAR NUMBER . -- ~-.. - . (111101 Pil \ (( )""1' II Alllllll~" 1520 Slate lfiJJ Road Camp Ifill, I'A 17011 (,,".of Cumberland County A~);'~'~{:'" D "~":~:ioO"'~.-' I ] 3. Remainder Relurn Ifor dolo, of dealh prior ro 12.13.82) kl.5. Foderal E'lalo Tall Ret~rn Roquirad !..-.8. Tolal Number 01 Sore Dapolil BallO' (OMPUI( MA'lltlG AOOI(!I~ IfOWARD B. KRUG, BSQU1HE ____,___ HIIPHQN( NUMIER (717 1234-4178 \ .; 1719 North I'ront Str:Get Ifarrisburg, PA 17102 :. II) (2) .. (3)____, (4) .____.,___.. ___.__ 15)-1,54(J.,~50.60 18) 1,568,550.60 NACIfMAN, I"[,OIH:NCB ll. ':'AI!~:~'~~'~M;;8~9 ' r~~);';~'/96 /';Al; ;'d;';07 1" ~.~'~~~;~'~: )";i~~;~~'~':" ..", .,,,,,,,,,,, , j"l(;A~'~.~'~~:~~8 3 [Xl 1. Original Return I I 2 Supplomllnlal RotuI" LJ 4. Limited Eslale I I 40. Fuluro Inlerllll Compromisll (for dOlo, 01 dealh oller 12.12.82) ~ 6. Decedent Died Tallolo ! J 7. Decedenr Mainroined 0 living frusl IAnech copy of Will) IAlloch copy 01 TrUll) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTE z o j: :5 ::> ... ii: "" U w a: 1. Real estato (Schodule AJ 2. Slack, and Bondi (Schedulo BI 3. Closely Held Slock/Porlnel$hip Inleresl (Schodulo q 4. Mortgoges and Norel Recei'oloble (Schedule DI .5. COlh. Bonk Deposih & MilCellonooul Peuonal Property (Sch.d,'. EI 6. Jointly Owned Properly (Schedule F) 7, Tro",l... ISch.d,l. GI (Sch.dul. II 8. Tolal Gran AUIl" 110101 Linel 1.71 9. Funeral Expensel, Adminillrolive Co 1", Miscollaneous E.pensel (Schedule HI 10. Deb", Mortgoge liabiliries_ Liens (Schedulo I) 11. Toral Deductions (tolallines 9 & 10) 12. Net Value of Estare (Line 8 r.'1inus lino III 13. Charirable and Governmenlal Bequo," ISchedule JI 14. Net Volue Subject 10 TOI( (lino 12 minul Line 13) / 15. Spousol Tro"lfen Ifor doral of death aher 6.30.94) See Inslructio", for Applicable Percenloge on Re\len. Side. (Include \lalues from Schedule K or Schedule M.I 16. Amounl of line 14 taxable 01 6% rolo (Include \10 lues from Schodule K or Schedule M.) 17. Amounr of line 14 lallable 01 15% rale (Include \lolu.s from Schedule K or Schedule M.) 19. Principal tall due (Add lOll from lines IS, 16 and 17.) 19. Credits Spoulal PO\larry Credil Prior Payments + 203.452 (6) 171 28,,000.00 143,069.27 119.93 Ill) 1121 (13) 1141 143,189.20 1,425,361.40 4,000.00 1,421,361.40 Z o j: "" ... ::> "- :E o .., >< ~ (91 (10) (15) ---____K._= (16) 117I,~21~.~61.40 + Diuounl 10,708 K ,06 = K ,15 = 213,204.21 1181 213.204.21 Inlere,1 20. If Lino 1 h greater than line 18, enrar Ihe difference on line 20. This is the OVERPAYMENT. (19) (20) 214,160.00 955.79 21. If line 19 is grealer Ihan line 19, enler the difference on lina21. Thi, is Ihe TAX DUE. A. Enler Ihe inlerell on .he balance due on Line 21A. B. Enrer the lara I of lina 21 and 21 A on line 218. This h rho BALANCE DUE. Make Chick Pavabl. tOI Rlglster of Will., Aglnt ~~rni;.\,.;;i' ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -C:;;-C:;:';"~!"; .' Under penalties of perjury, I declare rhal I ha\l' examined this relurn, including accompanying "hedulel and 'Ialemenh, and to the besr of my ~nowledgft nnd belif'!. it is Irue, corred and complele. I declore Ihot oil real .,Iole hal been reported at true maiket volue. Oeclarotion of preporer olher Ihan Ihe pcmonal re~reUlnIOli"''' it baled on all inlormalion of which preparer hal any ~nowledge. L/ ''l-7~ /.ION RE 0' Pfll!lOt~ 1l(!lPOII,!IIIU fOJ! '1IlNG~I" " ADO.." [714 M . J o;;al-"" -, , ,.. L1/~,l;i;;.z-0.td- , . , [<'onstgH~s~8 'g~J48 , ____. !IIG It( Qr%.J'''' Foi.1ift~.... """ A"V' ADO'''' 17 J 9 OAIf 7r- / ./ N. [<'ront Street J./ L/ 07 ---t'-j/ '7 -," .----.llil.r.risbw:g ,....l'A,J.7.l.0L._______, _.:;: 7 '1 (',~, 121) (2tAI (2181 _._-~- ---~-----~~--- l'tUOf"tl.:J.1I .' ~ SCHEDULE E CASH, BANK DEPOSITS AND MISCEllANEOUS PERSONAL PROPERTY Ploa.o Print or 1 0 filE NUMBER 1996-00763 (OMMONWfAlTH 0' '(NNSYlVANIA INHllnANCI 'AX InUIN IISIDIN1' DICIDIN1' ESTATE Of ESTAn: OF ~'I.OI{ENCE ll, NACHMAN IAlI prop.rty 10lntlY.oOwn.d with th. Right of Survlvonhlp mUI' b. dhclo..d on Sch.dule fl ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Dauphin Deposit Bank & Trust Company Checking Account 110063010240 $ 1.181.03 2, Dauphin Deposit Bank & Trust Company Custodian Trust Account 11001351564308 1.537.069,57 3, Jewelry - One 14 carat yellow/white gold bruC\ch containing 46 diamonds $1,500.00 4. 1983 Mercury Marquis Station Wagon 800,00 i , . TOTAL (Also ontar on lino 5, Recapitulation) S 1,540,550.60 (Allach addilional 8YJ" )( 11" ,heel' if more 'pace i, needed.) ..,-. ..- -. -~" ---. .lV,IlI.IN 11,'11 ~~&- COMMONWEAl'H O' P[NNSYlV,ANIA IHHIIUANCI TAX _"UIN __.. _._.._." _ _1~!~~!!'_~I~~l:JI~H!_ E'STATE-OF~~---' -.. .-.. SCHEDULE G TRANSFERS PLEASE PRINT OR TYPE ..-+----.-.----. .......,...-...--..-.---...- .._..._.._--~-_.- .. .. ---..---.- FilE NUMBER FLORENCE B, NACHMAN 1996-00763 _..._-_.__.__._-~--_._-_... --'-- . --.-. .-. ._+~_.-_.---- THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OFTHE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPIION Of PROPERTY NUMBER Indud. nom. 0' ,h. I,onl'.'.., Ih.i, ,.Iollon,h,p'o diPCfHliPnl. dol. 01 "on11.,. EXCLUSION'] IO~Al VA;~E' 'DE~D--'8P~l{'c~~t~V,\- OF ASSEl INT, INTEREST I ' , , .."...,..' ".---,---- 3 ,000 110 ,000 : 100% $ 7,000 . I , I I I I I I , 110,000 1100% I I 1, Benjamin Schulein, Jr, (nephew) Date of Transfer: 7/25/96 Amount of Transfer: $10,000 \ i $ 7,000 I I I I 2. Lois Abrams (niece) Date of Transfer: 7/25/96 Amount of Transfer: $10,000 3,000 3. Gustave Weinstock, Jr. (nephew) .Date of Transfer: 7/25/96 :Amount of Transfer: $10,000 13,000 ,10,000 I I I 1100% $ 7,000 I I I , I , 1100% 1$ 7,000 i , I 4. Nancy R, Baldridge (niece) Date of Transfer: 7/25/96 Amount of Transfer: $10,000 3,000 10,000 I 1 .. __ _1..._ ... 0_1____ 0,,__ ~~! ~_~J~h~ ~~I!'.~~..lin~~~..~~~I~~lio~L~~~_~ ~?_~ ~~___~ {II mOlt" 'poel' " nlPf.'diPd. ,"II'" add,tionol 11,.1"1 0' 10mI' ,il..' I I I i I I ; '1f.1)1! tl. 'U'l ESTATE OF Ploaso p.lnl o. Typo I-FilE NUMBER --." ..., J~~9(,-00763 ..__.. AMOUNT ,,~~~}(\ ..:.rllv. COMMONW(Alllt Of r(NNnWAt4IA INH(RItANC( TAl R( TURN RUID[NT OlcrOlt-U SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES FLORENCE 11, NACHMAN ITEM NUMBER A, Funo.ol Expons.s: 1. 2, DESCRIPTION Neill Funerul Home Rolling Green Cemetery Company B. ' Adminlst.atlvo Cosls' 3. Family exomption Claimant Addross of Cloimonl at doeodenl's doalh SI.eel Address Cily 1. 2. 4. C. 1. 2. 3, 4, 5. 6. 7. 8. Personal Representolive Commissions Gustave Heinstock. .Jr, Social Security Numbe. of Personal Rep.esentotive: 487 36 8546 Yea. Commissions paid not yet paId Atto.ney Fees _ Purcell. Krug [, Haller Relolionship State Zip Code, Probate Fees Miscellaneous Expenses: Cumberland Law Journal (advertIsIng) Evening Sentinel (advertIsIng) Gustave Heinstock. Jr, (reimbursement to Executor for travel expenses. etc,) Don Paul Shearer AssocIates (appraIsal fee) Joseph A. Rosi.lnc. (jewelry appraisal) Cameron Auto Sales (auto appraisal fee) Beard [, Co, (CPA's) (preparation of Form 706) 695,00 3.074,00 78.312.53 54.818.77 918,00 60.00 64,69 5R4,78 1.200.00 291. 50 50.00 3,000.00 TOTAL (Also enle. on line 9, Recopitulolion) 1$143.069.27 (II mo.e space Is needed, Inse.1 additional sheels 01 some size.) .'IY,'UJllrlll1J ESTATE OF ITEM NUMBER ITEM NUMBER '* eO....ONwIAUH or PlNNnlYANIA INHlln"'Ne. ,.... InUIH InIDIN' DleID,H, SCHEDULE J BENEFICIARIES norence 8, Nachman FilE NUMBER 1996-00763 NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE RelATIONSHIP L A. Taxable Bequells: lIenry G, Nachman, by and through his attorney- in-fact, Gustave L, \~einstock, Jr" disc1dimed his interest in the Estate of Florence 8, Nachman by Disclaimer dagted December 9, 1996 and fHed with the Cumberland County Register of Wills Office on December 23, 1996. Order of Court and Disclaimer are attached, Disclaimed Spouse ccordingly, the beneficiaries are as follows: SEE ATTACIIED SIIEET, NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Govornmontal Boquosls: L eform Temple Ohev Sholom 345 North Front Street arrisburg, PA 17110 olyclinic Medical Center 601 North Third Street arrisburg, PA 17110 ri-County United Way ne United Way arrisburg, PA 17110 $ 1,000.00 2, 1,000,00 3, 1,000.00 4. oly Spirit Hospital 03 North 21st Street 'amp IIHl, PA 17011 1,000.00 TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Aha enter on Ii no 13, Rocopitulo.ion) S 4,000,00 (If more space is needed, Insert additional sheets of lame dul J D Dauphin Deposit Bank and Trust Company ",^,II Oil lei lLl "'AIlKl1 GillEt r, ItAnRlSOUIlO, PEtlNSVLVANIA 1110t 111 2~!:J.2121 Decedent Confirmation Nome: Florence 8, Nachman Social Security No.: 196-14-4809 Date of Death (000): 09/16/96 Account No. 0063010240 ------------------------ ------------------------ ------------------------ 0094253676 001351564308 Type Check i ng Insured Money Market custodian Trust ------------------------ ------------------------ ------------------------ Dote Opened or Issued 08/28/64 ------------------------ ----------------------..- ------------------------ 07/14/83 08/24/90 Date Closed or Matured ------------------------ ------------------------ ------------------------ Date of Death BalWlce $1,180,24 -----------------..------ ------------------------ ------------------------ $17 ,663,28 $1,514,144,66 PIJi:) DGte of Death Accrued Int. $0.79 ------------------------ ------------------------ ------------------------ $11,94 $19,992,31 Joint Oiiners (if any) None ------------------------ ------------------------ ------------------------ Harry G. Nachman or None Date of Joint Oiinership ------------------------ ------------------------ ------------------------ 07/14/83 Plus income ------------- $2,932.60 ------------- ------------------------ ------------------------ ------------------------ Special comments: N/A Addttional infor~ation available at S20.00 per hour. One hour mtnt~um. Date Prepared: October 17. 1996 Prepared by: Cheryl A. Bowers Customer Management Information Dept. (CMI) Telephone No. (717) 255-2054 Page 1 of 2 Form 00.020-216 (REV 1/93) I . Estate of Plorence Nachman Page 2 of 4 Mountings prohibit the full and accurate observation of cutting, color, clarity and weight of gems, therefore, these factors <11:0 subjective and all weights are estimates unless otherwise stated. Ordinary wear common to this type of item(s) is not noted. Identification of metals and methods of construction are determined only to the extent that the design permits. Unless otherwise stated, all colored stones listed on the appraisal report have probably been subjected to a stable and possibly undetectable color enhancement process. Prevailing market values are based on these processes, which are universally practiced and accepted by the gem and jewelry trade. The definition of Fair Market Value as set forth in the Internal Revenue Code, is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. 1~e fair market value of a particular item of property includible in the descendant's gross estate is not to be determined by a forced sale price. Nor is the market value of an item to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account the location of the item wherever appropriate. Thus, in the case of an item of property includible in the decedent's gross estate, which is generally obtained by the public in the retail market, the fair market value of such an item of property is the price at which the item or a comparable item would be sold at retail. The final value estimate(s) expressed is based on the general knowledge and qualifications of the appraiser to the appropriate market research, as well as the purpose of the appraisal report for the item(s) and function involved. The values expressed herein are not a representation or warranty that the item(s) will realize that value if offered for sale at auction or otherwise. The value(s) expressed is based on current information the date made and no opinion is hereby expressed as to allY future value nor, unless otherwise expressly stated, as to any past value. flu J{ -If3 '..D...ch - &be{ AfY7J B. ~Snoke Certified Gemologist Appraiser \. l'I..,,,,,JII1IfM HI/I I .1\ I 1111 ',~,11'11' (') ( (',p" Y/ 0-:..1' · (J /\,j 6 ..-. (A.t:~) ....',.,.. " ..... ,,,. oJ JUWOllllS, 'lie, .tfl.HI JIIIIC\lll\\n Itllilll lIo11li1I""g,I,<,"".)h,"",\ \'II'" Diamond Gnuling CuI I lit' l.t' I IIN( j (iH/\I)r \If :1 tli.t1I1lJlld. C'Ipll"'l'll ill" iI "'fair 1111111 It It, In. j\ Ilrlrllllillt'III'~' rUl:ll~'lill~ the I'IUl'llIlitlll\ mltl .\11'111\'11\- '1.11\1I!'h Iht'Im'Il1 ill\llt1l11(,lIlcll ;11111 i It' \i\ual 1\. lllllqlll" ,IIHI ;11'1'1~111~ ""Ilk 1l11111I't'f tlt'tllldUlII\ till lll-p;lI- "lln 11l1f11111r \lalllliluh III 1'.11.111""11'1\ 1111 lilltk dl;1I11I'I('I, -''''.\11 illl~lf. riulk Ihid.nC\\.I';t\ilillllllclllh. \'tIki ..ill' ml,l, "I It.I'h'dll~. 1111111dl1l'\\ amllil1l\h. 1,____-1000,0 ---,-1 f--530,0 to 5700-1 ng,2 :1.1';"L. ~f II,It'.... TilE MIEIUCAN c;t':M SOCIETY SUNDAHD Fur Itulll1llllrllllllllls .':lIit'\ \\1111 Illh1l' lliulIICICf lllll'\uh ill i' J.I~'~ lIC~It'C 1'~'/d i1l1~'h.'. " " ''''n "",,,""""Ihh.~dl\.'''\ it! llll' Illinm'\1 p:1I1 h.' .,n'lI "'IH"''''''' Ihil:kltl'\\ iH IlIl' Ihi..:kl"ll'iHl. Culur ( 'Imil)' (.i'A Nl~ !il^ N~'i " II ( lilt 'I'~'" rt,...t..~" II 111\\10'" r -- r VII!;I 111.1""'1" '" ,hll, (1 , "'11I1lt" III I h~"" 1..'1.\;11"1'1..,.'11I'.1. v1:'lllr\\\IU"I:lll'ul'" 1tI\ \{ololll'\\ (i (', ,lIl'hl " J lI,hl'\ul n.I"1 \\lIIIIt'1 Wf-t , - ,- '...al'll:lIl'lllltllll"'I1'II'lI . 'lI.tH" In 111111'1111.111 ---- -- Iht' lI,llll(,11 ,0\\" J v'5' 1 ,,,,,hl'"'''' 1'1 ...,., " "111,,"11..1..1,' .11, ," \"1;111'111111'''11I,111\ ~--'- \1'(' "",h. Ill' . ',1II1't'\\ill"I.I'I'III''' (, '1"I11Il",\\hl'III1111111l1l'l1 VS, l loull;lI""fllllt'..\\lll I.l' lilllld I.' Ilh'OI.I"lIo ,I'" It ..1,1. ";:h , \.,.'11 al III', ,ltl...'.,, " 1111'\ 'l'IIMIIIIII\I,.H -- ~1I1tllll('11 \111111'\ in 1IlIIII'tlll:,itl","'" n IIt,,\t' p.uh", ..\ill ....lll'lIlhl' tlt.IIII"I,,1 I c1i\I";l~ a \l'llu\\l\h SI, 6 \i!:\\rl'l.htO'lI' r . linl ('\C'nll' ,Ill' 1I1I1I.lIl1('II('\t' (:- (1In' "' m."'.' 111,111 0 ,inti', I" till'll I'll. , 10 ~ 111 ht' \1'1'11 10\ II" n ulI.tllll'"1'\1' Illdtl\I.'I1\,1lt....1.1h 5 9 \1\11.11.'1.'111"111'11I1',1 '. e.. ,-- IlIdll,i.'II\III"""Io -- (~ \ if"lll , "1lI1 1:III't.tll:o' 0 1hf\ allr\'1 ""lh Ih~ 1IIIIh.lIl\\ :lIl,II'I',UtI. V 10 I, 1,lllu',It.lIlh'ml 10 \ltalll'lrtl,II'lof,ll.lI" \ W 1l1\1\lIltlt\Itt:IlIlIl!' :lIltl t1;111.~I'1I11l\ IIh 111 \il111\;\IIlI\\lIl.l\t' Ill;U~\ " 1'!.'III~..~tI" . j 'II,~" 'I "" , , /' l.:V/q~ (J ~ (~.J .~ (V,j' . f/ ) (, ...-.~ ( A-W:"ll ...c (. . .,~_,.;r .....'" I". ~ .Jr'wr'OIq, Ill': If.'" Itlllr....lI\1l I'll'ltl IIIIIjd"llr. 1'1'11I1.,1\:1111111111'1 ,'II:WI~LnY Al)I)({AISAL dli~A;-i1tliljhQ,J;11 /,';l Ol'encl' tlnchmilll c(,o John Laudoman ^,h 'r~~ II",,: ~1'lttfll,,:,ll~ hnlnq 1!,~"t'fI It)' " ""!lnht" olllu' ^rni"llrn" I ~"'II ~,W"I,.I)'. nIl rllln o'Ollr 01 Aftmnlnglrftlly l,nlllp,l. '11,,1l"~1Il1I1'I"1 I" ..,.1,.... ",It" ~1"'''r.,ltlf' In It ""lei (:n'fI, or fllhlr... 0,""1 r.n'" hl1'1lu'"n 1.1 "II III ","vhl" )'nll wllh r.nl1lr'flle rt"!Icl1rllnl11 01 Yf'lllf I"wlthy nll,t , . 111;1'" ,....Ihllnl",. 'f1I1I"rpn1nnt \,,,10." 4755 Llngleslown Rd., lIarrisburg, Pn. January 28, 1997 ,'0.,. 4 "I 4 11:1'" I ..,r,,'r1I'II1111 "' ^,t1c1n r:r,t1l11nl"d n"plnc(lI1l"1l1 VnhlO 1, one (1) 14 karat yellow/white gold stamped antique brooch containing forty-six (46) old style cut diamonds. The top section contains (12) diamonds Measuring (2) 3.3 MM., (2) 3.2 MM., (2) 2.5 MM., (2) 2.0 MM., (2) 1.8 MM., and (2) 1.7 MM Weighing approximately 0.76 total weight clarity range - S11 to 11 color range - J to M The center section contains twenty-five (25) dinmonds Measuring (2) 4.1 MM., (2) 3.5 MM., (2) 3.1 MM., (2) 2.6 MM., (2) 2.4 mm., (1) 4.3 MM., (8) 2.0 MM., (4) 1.9 MM., (2) 1.7 MM Weighing approximately 1.43 total weight Clarity range - S11 to 12 Color range - J to M There is a dangle cluster at the bottom containing nine (9) diamonds Measuring (1) 5.2 MM., and (8) 2.5 MM Weighing approximately 0.87 ct, Total weight Clarity - SI2 Color range - L to M 'I'he total weight of the diamonds for the piece is 3.39 ct. totill weight. It is a white gold top / yellow gold !Jilek brooch. It has a stem, swivel and swivel clasp for the pln attachment. white gold jump rings in 14 karilt hilve been added to the pin so it can be converted to a necklace. The detachable chain is a foxtail style, 16 IlIch length with additional loops to shorten the chain. $1,500.00 END OF APPRAISAL G~ f) .),fJfJ. - ~:{;tl "1'llInl'.' Al~ B. Snoke-Certlfied Gel1101ogi5t Apprais". 11," \'1h,,,.. ..,.1 'mill hfllP!n "'I" nn f'!\lhnnlp 01 "If! t'"'I"III m",I 111'11,." nl . I." II lit" "l'r,nlotr'lrll"Wflh)' ","y h" f1U1rhn!'flclln " ,,,t,,lll""""'t V Ill",p ....111.' 11..1111",."...."'11)' ,,,find Iho Pl!rn..' vwhlch 111ft Rpr""",."". "hnlln. I'" ,.lty f1'~V IUI pllfrhfll'lI'!tI nllhl!l !lto'l' fIr' :111":" 1"Wf'hy nr,,,,,I,"1 R,"r 'Ivnllll'llhm I.. nt'll" I'''''' ..r1""'" "1If1 ;. 1I.",,,ltll" p,n1it'lr.!Ivn. ",Ihnnlp!, 0' '"J1'nr.omflllt VAhle mAY \'nlY 110m omt "PI"ft'''"' '" ""I)U'''' RIll' ,,"rh n \I"I1:lIIrl' .Inl'': "'" lI"r,.-;":,,lIy ""Il..lilllll' pm'll onth" rn'I 01111" ""f,'nIO:'" 111I.. nrrunl~nt ~"o"lft 111.11'" 110;"" ~': III,. ',"-:1"1 'Ol' Ill" 11",,.hrt<:,. "' 'l.:\I,. fl41hp Itp,"" ~"t '"llh 111"1,,,111, ","11"'111I\'111"" ":,.1..1) n'li nil ,";llIn:\l" ,.1 n'I"f~.ln""" trpll1r"lIIpnl \lnl",.~ nl "'::111111"'11':' rtllhl..llrll" "mll'l:""" I CAMERON AUTO SALES 3950 MARK AVENUE HARRISBURG, PA 17110 (717) 257-1039 I have examined the 1983 Mercury Marquis station Wagon owned by Florence Nachman at the time of her death on September 16, 1996. In my opinion, as of September 16, 1996 the vehicle had a fair market value of $800.00. / .4/a.-,,//// Alan P. Levin Date: :/ j,.,/ /7/ Trading in fine automobiles since 1938 , ... , .' , '. ~t , ') . . be held IN TRUST, during the life of my said spouse, HENRY G. NACHMAN, a sum equal to the maximum dollar amount, if any, which can pass free of federal estate tax in my estate by reason of the unified credit against federal estate tax allowable to my estate on the date of my death (the "credit shelt~r amount"), reduced by the aggregate of (1) all items /. includable in my gross estate for federal estate tax purposes I which either are disposed of in previous Items of this Will or pass outside of this Will and which do not qualify for the federal estate tax marital deduction or the federal estate tax charitable deduction, and (2) the amount of all charges to principal of my estate (including expenses and death taxes) that are not allowed as deductions in computing my federal estate tax. This trust shall be referred to and known as my Credit Shelter Trust. The aforementioned sum shall be held for the fOllowing Uses and purposes: A. To pay the income to him in convenient installments, at least quarter annually. B. The Trustee may apply the net income of this trust for the benefit of my said spouse should he by reason of age or illness be incapable of disbursing it. C. As much of the principal of this trust as the Trustee, in its sole and absolute discretion may from time to time think advisable for the support of my spouse to maintain him in the station of life to which he is I II I I I accustomed at my death and after taking into consideration 2 " ... , , . '.'. '. . his other readily available assets and sources of income or during illness or emergency, may be either paid to him or else be applied directly for him. D. Upon the death of my spouse, any remaining balance, including undistributed income, shall be distributed in accordance with Item IV-D(2) hereof. 'I E. I direct that my Executor and his successors II shall not elect that this Trust be included in my spouse's estate as a part of the marital deduction. This direction I, shall not apply as to sums added by virtue of disclaimer by my spouse, pursuant to ITEM VII hereof. ITEM IV: If my spouse, HENRY G. NACHMAN, survives me, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wherever situate to my Trustee, hereinafter named, to be held in Trust during the life of my said spOUse for the following uses and purposes: A. To pay the income derived from the principal to my spouse in convenient installments, at least quarter annually. B. To pay to my spouse at any time and from time to time such Sums from or such part of the principal of the trust, including the whole thereof, as in the sole discretion of my Trustee iS'determined to be necessary or desirable to permit my spouse to maintain his usual standard of living, including payment of the costs of any illness or accident which may affect him, after taking 3 ", .. . '. into consideration his other readily available nourcen of income and ansets. C. My Executor shall be authorized, in his sole, exclusive and unrestricted discretion, to determine whether to elect (under Section 2056(b) (7) of the Internal Revenue Code of 1954, as amended, or any corresponding provision of state law) to qualify all or a specific portion of this Trust for the federal estate tax marital deduction and any marital deduction available under the law of the state in which I am domiciled at the time of my death. I suggest, but do not direct, that in exercising such discretion, my Executor attempt to minimize (or eliminate, if POSsible) the federal and state estate, inheritance or other death taxes payable by my estate at the time of my death. However, my Executor should also consider the effect of his election upon the federal and state estate, inheritance or other death taxes which will be payable by my spouse's estate at his death. The decision of my Executor with respect to the exercise of the election shall be final and conclusive upon all persons whose interest in my estate are directly or indirectly affected by the election. D. Upon the death of my Spouse, Henry G. Nachman, my Trustee shall pay the Executor of my spouse's estate all income accrued but undistributed at the date of my spouse's death. My Trustee shall then dispose of the 4 .' . ~ c t :'. principal as follows: I' ~ J ~ ,: Ii p ~ I, :! 1. To pay to the Executor of my spouse's estate, out of the principal of the trust, am amount equal to the estate, inheritance, transfer, succession or other death taxes ("death taxes"), federal, state and other, payable by reason of the inclusion of the value of the trust property in his estate. such payment shall be equal to the amount by which (1) the total of such death taxes I! ,: " paid by my spouse's estate exceeds (2) the total of such death taxes which would have been payable if the value of the trust property had not been included in his estate. The determination by my spouse's Executor of the amount payable hereunder shall be final; I direct my Trustee to pay such amount promptly upon written request of my ~ q ~ ~ spouse's Executor. The final determination of the amount due hereunder shall be based upon the values as finally determined for federal estate tax purposes in my spouse's estate. After payment of the amount finally determined to be due hereunder, my Trustee shall be discharged from any further liability with respect to such payment. My spouse may waive his estate's right to payment under this subparagraph by a Will, executed after my death, in which he specifically refers to the right to payment h~reby given to his estate. 2. To pay the principal, if any, remaining on my spouse's death and after payment of the tax 5 Ii , reimbursement to my spouse's estate as provided for in I, :1 'I ~ II :i I ' I ~ II ~ Ii ,I ~ I Item IV 0(1) above as follows: a) The sum of Thirty Thousand Dollars ($30,000) to my nephew, LOUIS LOEBNER, or his issue, ~ stirpes. I have expressly made this reduced gift not out of any lack of affection but because I believe he already has sufficient assets. b) The remaining balance shall be divided in four (4) equal shares, one share to each of the following: BENJAMIN SCHULEIN, JR., LOIS ABRAMS, NANCY RUBENSTEIN and GUSTAVE L. WEINSTOCK, JR. In the event any of the aforesaid persons fail to survive me, the share of such person shall be divided among his issue, ~ stirpes. ITEM V: In the event my spouse, HENRY G. NACHMAN, predeceases me, I give, devise and bequeath the rest, residue and remainder of my estate of every nature and wheresoever situate as follows: a) The sum of Thirty Thousand Dollars ($30,000) to my nephew, LOUIS LOEBNER, or his issue, ~ stirpes. I have expressly made this reduced gift not out of any lack of affection but because I believe he already has sufficient,assets. b) The remaining balance shall be divided in four (4) equal shares, one share to each of the following: BENJAMIN SCHULEIN, JR., LOIS ABRAMS, 6 NANCY RUBENSTEIN and GUSTAVE L. WEINSTOCK, JR. In the event any of the aforesaid persons fail to survive me, the share of such person shall be divided I; ~ among his issue, ~ stirpes. ITEM VI: Should my husband and I die simultaneously or under such circumstances that it cannot be established which of us died first, I shall be deemed to have predeceased him for all purposes under this will. ITEM VII: If my spouse, HENRY G. NACHMAN, makes a qualified disclaimer (as defined in Sec. 2518 of the Internal Revenue Code, as amended) with respect to all or any portion of the interest in property given to him under any provision of my Will, I give such disclaimed property interests to the Trustee of my Credit Shelter Trust, IN TRUST, for the benefit of my said spouse during his lifetime with the balance of the principal and interest passing to my beneficiaries, all in conformity with the terms of Item IV D(2). ITEM VIII: My Executor, Trustee, and their successors shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To borrow money from any person or institution and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, 7 ....... " '... ,I I: II Ii " II " Ii II " II , " ;i II I I I :1 I. I , , " I II -";'~'i!f- I II " I ',' without rcgard for thc dispositivc provisions of this instrumcnt, cxccpt that no propcrty passing to thc marital dcduction share shall bc so mortgagcd or pledged. B. To rcasonably compromisc claims asscrtcd by or against my cstate. C. To join with my spouse in filing a joint income tax return without requiring him to indemnify my estate against liability for thc tax attributable to his income, and to consent to any gifts made by my spouse being treated as having been made one-half by me for the purpose of federal laws relating to gift tax. D. To retain any or all of the assets of my estate, real or personal, without regard to any principle of diversification or risk. E. To sell at public sale, to eXChange, or to lease for any periOd of time, any real or personal property and to give option for sales, exchanges, or leases, for such prices and upon such terms or conditions as they deem proper. F. To make loans to, to sell to, and to buy property from my or my spouse's executor or administrator or my trustee. This shall not be construed as a command to exercise these powers under, any circumstances. G. Notwithstanding any power granted expressly or impliedly herein, such shall be void and of no effect as to the marital gift if such would either reduce or 8 \ ., . ..... f. '. I I II 'I I i eliminate said gift beyond the extent elected by my Executor. Furthermore, in no event shall there be included in the Item IV bequest any asset or the proceeds of any asset which will not qualify for the marital deduction. Such assets shall be included in the prinCipal of my Credit Shelter Trust. I I .1 I I , I' .' i I -j I \ , , i Ii I , :1 :1 Ii ,I :I II il i H. To combine the assets of any separate trusts under this Will into one or more administrative or investment units for convenience of administration and investment. I. To merge, following the death of my spouse, any trust hereunder into any trust created by my spouse, by Will or otherwise, or to receive by merger assets from any trust created by my spouse, by Will or otherwise, provided such trusts have the same beneficiaries and substantially similar provisions. J. In the event Gustave L. Weinstock, Jr. is not serving as Trustee, to actively invest solely in those investments, securities, or obligations as more particularly set forth in the Fiduciaries Investment Act of 1949, Section 3, entitled "Government Obligations"; Section 4 entitled "Obligations of Federal Organizations"; Section 6 entitled "Corporate Bonds" so long as said corporate bonds are rated by Standard and Poor's as Grade AA or better; Section 7 entitled "Mortgages"; Section 12 entitled "Interest Bearing Deposit." Additionally, my I I i i ! ;j f.i . I , ~1 Executor, Trustee and their successors may place funds in 9 " .... '.f ", . ~ .. .. . an insured money market account. K. To make distribution in cash or in kind or partly in cash and partly in kind, and, except as otherwise specifically directed, to allocate specific assets to or among the beneficiaries, including any trusts hereunder, in such manner or proportion as they may deem advisable; provided, however, that this clause shall not be construed to permit them to affect the value of the distribution to which any such beneficiary may be entitled hereunder. L. All powers granted to my Executors and Trustees under this and other Sections of this Will arc exercisable only in a fiduciary capacity. No such power shall be construed to enable any person to purchase, exchange or otherwise deal with or dispose of any estate or trust asset for less than adequate consideration. M. Wherever I have granted my Trustee the discretionary power to make payments from the income or principal of a trust, no Trustee who is a potential recipient of such a payment may exercise his discretion in his own favor. N. I specifically direct that no payments shall be made by my Trustee in reimbursement to any governmental authority which may have incurred expense for the benefit of any beneficiary hereunder, nor shall my Trustee pay any obligation of a beneficiary hereunder which obligation is otherwise payable by any governmental entity or pursuant 10 . . . ",". '. .1 t. .. . . . to any governmental program of reimbursement or payment. I; II Ii 'I Ii " 'I Ii II I: " Ii ITEM IX: Anything in this Will to the contrary notwith- ntanding, any beneficiary under this Will may, at any time and from time to time, releane, renounce, or disclaim, in whole or in part, or otherwise limit any power or interest granted to such beneficiary under this Will, by written instrument, duly signed, acknowledged before a Notary Public and filed with my Ii Executor or with the Trustee of any trust hereunder. Such I: II ! instrument need not take effect immediately and may be contingent upon the occurrence or non-occurrence of any event. In addition, my Executor serving hereunder at any time may in like manner release, renounce or disclaim, in otherwise limit any power granted to such fiduciary hereunder. ITEM X: All shares of principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiaries and any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of the creditors of said beneficiaries or any of them. ITEM XI: All Federal, state and other death taxes payable because of my death with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal allocable to my Credit Shelter Trust I II I il 'I II 11 1~ " .' . . ~ ",: .' .' . . ' without apportionment or right of reimbursement. Under no circumstances shall any such taxes be paid or J~yable from the proceeds forming a part or all of the marital trust of Item IV hereof. ITEM XII: I appoint my nephew, GUSTAVE L. WEINSTOCK, JR., Trustee of the trusts created by this my Last Will. Should my nephew, GUSTAVE L. WEINSTOCK, JR., fail to qualify or cease to act as Trustee, I appoint JOHN LAUDEMAN, CPA Trustee of the trusts created by this my Last Will. Should JOHN LAUDEMAN, CPA fail to qualify or cease to act as Trustee, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Trustee of the trusts created by this my Last Will. ITEM XIII: No Executor or Trustee serving hereunder or their successors, if any, at any time shall be required to post bond or enter security in any jurisdiction. ITEM XIV: I appoint my nephew, GUSTAVE L. WEINSTOCK, JR., Executor of this my Last Will and Testament. Should my nephew, GUSTAVE L. WEINSTOCK, JR., fail to qualify or cease to act as Executor, I appoint JOHN LAUDEMAN, CPA of Harrisburg, Pennsylvania, Executor of this my Last Will and Testament. Should JOHN LAUDEMAN, CPA fail to qualify or cease to act as Executor, I appoint DAUPHIN DEPOSIT DANK AND TRUST COMPANY Executor of this my Last Will and Testament. ITEM XV: All references herein to the singular or the masculine shall include the plural or the feminine, respectively, where appropriate throughout this my Last Will 12 . ," ~ ~. :.\ " " " . . ' t. .... . and Telltament. IN WITNESS WHEREOF, I have hereunto Ilet my hand and seal this ft~ day of ~bcr ___, 1991. ~~J The preceding instrument, consisting of this and twelve other typewritten pages, was, on the date thereof Signed, published and declared by FLORENCE B. NACHMAN, the Testatrix therein named, as and for her Last Will, in the Presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. C'C\tuJ ().. ~l-.. . residing at ~vr,.... b\.\ \-'1, V 0,. ~~ HUMeu; residing at ~~,Plr . 13 , " " . "'I-~ ..,.,) '. _ / ,j -.F ..", ,/ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,*' c' BUREAU OF INOIVIDUAL TAXES INUlAltAHCE TAX DIVISION DEPT. lIOnl HARRISIUAG, PA l11ll'0601 NDTlCE OF INIIERITANCE TAX APPRAISEHENT. ALLOWANCE OR OISALLDWANCE OF DEOUCTIONS AND ASSESSHENT OF TAX '"'1,.'11''' III.'" HOWARD B KRUG ESQ 1719 N FRONT ST HBG PA 17102 DATE . F.STATE OF DATE OF DEATH FILE NUMBER CUUNTY ACN 06-30-97 NACUMAN 09-16-96 21 96-0763 CUMBERLAND 101 FLORENCE B AMount R."H t.d 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 ~ ifiv:is"TEX-Af:p-ni3':97Y-iiciricE--oritiHEiiiTANCE-Tlix-APPRAisEHE'iii'-,--,m.-ciwiiiicnili----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NACHMAN FLORENCE B FILE NO. 21 96-0763 ACN 101 DATE 06-30-97 TAX RETURN WAS I (X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estete (Schedule AI (11 2. stock. and Bondi (Schedule B) (2) 3. Clo..ly Hald stock/Partnership Intera.t (Schedule C) (3) 4. Hortg.gas/Hot.. Receivable (Schedule DJ (4) S. Cash/Bank Deposits/Hi.c. Parsonal Property (Schedule El IS) 6. Jointly Owned Property (Schedule f) (6) 7. Transfars (Schedule GJ (7) 8. Total Allat. I CHANGEO NOTE: To insure proper credit to your account, submit the upper portion of this forM with your tax pay"ant. .00 .00 .00 .00 1.540.550.60 .00 28.000.00 (81 1.568.550.60 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funaral E)(pan.../AdM. COlts/HiIC. Expans.. (Schedule H) (9) 10. Debts/Hort;o;o Llobllltles/Llons (Schodule II (10) 11, Totol Doductlons 12. Hat V.lu. of Tax R.turn 13. Charitable/Govern..ntal aequa.ts (Schedule J) 14. Net Volue of Estete Subject to To. 143,069.27 119.93 1111 1121 (13) (14) 14~.lRq '0 1.425.361.40 4,000.00 1.421.361.40 If an assessment was issued previouslY, lines reflect figures that include the total of ALL ASSESSHENT OF TAX: IS. Amount of Line 14 at Spou.al rat. 1151 16. A.aunt of Line 14 taxabla at Line.l/Cl... A ~.t. (16) 17. Aoaunt of Line 14 te.oble et Colletorol/Closs B rete (171 18. Prlnclpol To. Due TAX CREDITS: PAYHEHT DATE 12-06-96 14, 15 and/or 16, 17 and 18 will returns assessed to date. NOTE: .00 X .00. .00 X .06. 1.421. 361. 40 X .15. (18) .00 .00 213.204.21 213.204.21 RECEIPT HUHBER AA184930 DISCOUNT (+1 INTEREST/PEN PAID (-) 10.660.21 AHOUNT PAlO 203,452,00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 214.112.21 908.00CR .00 908.00CR . IF PAID AFTER OATE INOICATEO. SEE REVERSE FOR CALCULATION OF ADOITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREOIT" (CRI, YOU HAY BE DUE A REFUNO. SEE REVERSE SlOE OF THIS FORH FOR INSTRUCTIONS. I . ~. ,.0 "'''_ . 'I L.._ , .~ .. -, ;- ..,-.. .."I'>..J RESERYATlOHr E.t.t.. 0' deced.nt. dyIng on or b,'or. O.c..b.r 12, 1942 .. I' any future Int.r..t In the ..tate I. tran,'.rr.d In po.....lon or enJoy.ant to CIa.. a (collat.ral) bln.,lcl.rl.. of the d.cedent a't.r the ..plratlon of any ..tat. for life or far y.ar., the Coa.anw..lth h.r.by .~pre..ly re..rv.. the rIght to appral.. and ...... tran,'.r Inh.rltanc. T.... .t the law'ul CI... a (collat.r.IJ rat. on any .uch future Int.r..t. PURPoSE OF NOTICE s To fulfill the requlre..ntl of S.ctlon 2140 of the Inh.rltanc. and E.t,t. re. Act, Act 21 0' 1995.. (72 P.S. Section 91'10). PAVtENTr Detach the top portion of thl. Notlc. and .ub.lt with your paya.nt to the R.gl.t.r of WIll. prlnt.d on the rav.r.. .Ide. uttake check or Rnly order payabl. tal REGISTER OF HILLS, AGENT RUUND (CRla A r.fund of a taM credit, whIch wa. not r.qu..t.d on the Taw R.turn, '.y be r.que.t.d by co~letlng en ~Appllc.tlan for AafWMf of Pem,ylvanla InherItance and E.tat. T,w~ (REII.U13). Application. ar. .vallable at the Office of the R.gl.t.r of WIll., any of the 25 R.venu. DI.trlct O'flc.., or by callIng the ,p.cl.1 24"hour en.werlng .arvlc. nuaber. far 'or.. ord.rlngl In p.nn'Ylvanla 1.800.562-2050, out.ld. P.nn,Ylvanl. and within loc.1 H.rrl.burg araa (717) 787-8094, TOOl (717) 772.2252 CH..rlng I,p.lr.d Only). OBJECTIONSs Any p.rty In Int.r..t not ..tl.fl.d with the appral....nt, allowance or dl.allowanc. a' d.ductlon., or .......ent of taM (InclUding discount or Inter..t) a. shawn on thl. Hotlc. ~.t obJ.ct wIthin .Ixty (60) day. of r.c.lpt of thl. NoUce bys AOtUN ISTAATIVE CORRECTIONSs Factu.1 .rror. dl.cov.red on thl. ........nt .hould be .ddr....d In wrIting tor PA O.p.rt.ent of R.v.nu., Bur.au of Indlvldual Taw.., ATTNI Po.t A.......nt R.vlaw unit, D.pt. 280601, H.rrl.burg, PA 17121-0601 Phone (717) 787.6505. Sa. paga 5 of the bookl.t "Inltructlon. for Inh.rltanc. Taw R.turn for a A..ld.nt Decldant~ (R[1I.1501) for an a.planatlon of adelnlltratlvalY corractabla .rror.. uwrltten prot..t to the Pi a.p.rt..nt of R.venue, Board of App...., D'Pt. 211021, Harrisburg, Pi 17121-1021, OR "elact1on to have the .atter dehrelnad at audit of the account of the parsonal npre'..,taUva, OR ..appael to tha Orphan.' Court. DISCCUfTI If any t.x due I. paid within thr.. (5) calendar .onth. a,t.r tha d,c.dent'. daath, a flv. p.rcent (5~) dl.count of the t.x paid Is .llowed. . . , PEHALTVs The 15X to .....ty non.p.rUclpaUon penalty II cuput~ on the total of t~ taM and Int.re.t .......d, and not paid bafor. January 18, 1996, the flr.t d.y aft.r the end of the t.x aena.ty p.rlOd. Thl. non.p.rtlclp.tlon penalty I. -.pp..letJla In the .... a8l'V'ler and In the t~ .... tI.. period II YOU would .ppa.1 the ta. and Inter..t that has bean .......d .. Indlcat.d on thl. notice. INTERESTs Inter... 11 dulrged baglmlna with fIrst day of d.lInquency, or nln. (9' .onth. and one (1) day froe the data of death, ta the ata of P'Plnt. lex.. which beca.. delinquent before January I, 1982 beer Inter..t at the rat. of Ilx ('X) parcent par annu. calculat'd at a dally ret. of .000164. All taM" which b.c... d.llnquent on and .ft.r January I, 1'82 will b..r Int.r..t at e rete which will very fro. calend.r y.ar to cal.ndar ya.r with that r.te lI'InCK.nCed by the Pi D,part..nt of R.v.,.,.. Th. appllCabl. Int.re.t rat.. for 1982 through 1997 "ar !!!! Int.,...t Ret. Dellv tnter..t Factor !!!!' Intlre.t Ret. D.lly Intar..t Fecto,. 1912 ln . G0D548 1987 9X .000247 1911 In .0DOue 1984-1991 llX .OD0501 19.. IIX .000501 199Z 'X ..Ga0247 1985 ISX .DD05S6 1995-19'14 1X .00019Z 1986 In .DOO27" 1995-1997 'X .0DOZ47 --Inta,..t I. c.lculatld .. followlJ INTEREST a BALAHCE OF TAX UHPAIO X HUHBER OF DAYS OELINqUEHT X OAILY IHTEREST FACTDR ..Any Notlc. I..ued aft.r the tax b.coa.. d.llnquent will r.flect en Int.r..t c.lcul.tlon to flft.an (15) day. beyond the d.t. of the ......lInt. II pe,.."t Is .ed. .ftar the Inter..t co.putaUan det. .hown on the Notlc., additional Int.r..t ~.t be calculat'd. Ij~ I(;,J~ /1' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT " L, '* BUREAU OF INDIVIDUAL TAXES ...t:RlfAHC[ lAIC DiViSION DEPf. nun ","ISlURC, PA 11UI-0601 HOWARD B KRUG ESQ 1719 N FRONT ST HBG PA 17102 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 1"_111111'''111''" 08-04-97 NACHMAN 09-16-96 21 96-0763 CUMBERLAND 101 FLDRENCE B Anount R..ltt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 HOTE: To insure proper credit to your .ccount, sub.it the upper portion of this forn with your tax p.y..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiiy:ifiiij-EX-"FP-iCi3':m-------...--iiiHE'RiTliiicE-fAX-Si'AfEilENf-OF-Acciiuiif--j.-..--------------------- ESTATE OF NACHMAN FLORENCE B FILE NO.21 96-0763 ACN 101 DATE 08-04-97 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE, SHOWN BELOW IS A SUHI\ARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-23-97 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS), PAYMENT DATE 12-06-96 07-08-97 RECEIPT NUMBER AA184930 REFUND DISCOUNT (+) INTEREST/PEN PAID (-) 10.660.21 .00 213,204.21 AMOUNT PAID 203,452.00 908.00- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 213.204.21 .00 .00 .00 . IF PAlO AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN .1. HO PAYMENT IS REQUIREO. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I PAMNTI DltKh the top portion of. thll Nottea Met .!.bIl1t 1Illth you,. pay...,t .eda paYabl. to the n8M ~ Mtdre.. .., , prlnted on the r.v.r.. llde. 11 RESJDENT DECEDENT e.ke check 0,. .aney ord.,. p.yebl. tOI REGISTER OF WILLS, AGENT. 11 HQN.RESJDENT I)[CED[Hf .ak. check 0" .aney ordllr plyabl. tOI COHHONWEALTH OF PENNSVLVANIA. REf1JfD (CR)r A re'und of . tlX c"ec:Ut, which WII not r.quuted on the fa. Alturn, Ny b. r.que.ted by cDllPi.tlng en .Appllcatlon fo,. R.fund 0' Pannlylvanll JnhI,.ltanc. ~ Eltlt. Tex. (REV-IlIl). Appllcltlon. e,.. IVlllabl. .t the Off lei 0' thl Regl.te,. 0' W1II., any of the Zl R,venu. OI.t,.lct Dfflce, 0" fro. the Dlp,,.teent.. Z4.hour en.we,.lng .arvlce nueblrl fo,. for., o,.de,.lngl In Penn.ylvanla J-800.16Z-Z050, out.lde P~.ylvenla and wlthln local Har,.l.bu,.g are. (717) 181-8094, TOO' (111) 17Z-ZZSZ CHaarlna Jlpllred only). REPLV TOI Que.tlon. ,..ga,.dlng er,.or, contained on this notlca .hould ba IMklr....d tOt PA DIp.,.t.."t of R.VMUe, au,.l... of Jndlvldull Tex.., ATTNt Po.t A......ent R.vlew unit, Dlpt. Z80601, H.,.,.llbu,.g, PA l11Z8-0601, phone (111) 181'6505. DJSCDllfTI If eny till dull II paid ..I thin th,... (J) c.land,,. ~th. .ft.,. the decadent', daath, . fly. ~rClnt u:n dhcOU1t of the tax Plld II .UOW4Ht. PENAL TV t The 15% talC ..-M.ty non.p,,.UcIPltlon plnllty I, CQtlPYted on the totel of the ta. end Int.r..t ......ed, and not paid bafora Janua,.y 18, 1996, the flrat dly afta,. the and of the t.. -.M.ty ~"'od. JNTERESTr Inter..t II chlrgad baglmlna ..Ith fl,.,t dlY 0' delinquency, 0,. nine (9) MM"lth. and one (1) day 'rOIl the det. of death, to the data 0' pap."t. Taxu which b~ dlllnql,Mftt bafor. Janua,.y 1, 1982 ba.,. lnter..t It the ,.ata of II. (6X) ~rc."t ~,. 8C"lC"I'A calculeted at a d.Uy ,.at. of .000164. All taxu which becaM delinquent on and .ft.,. Jenue,.y 1, 198Z will b..,. Int.ra.t It a ,..ta which ..Ill vary ',.oa calenda,. Y"" to calenda,. ya.,. with that ,..ta announced by the PA Dapa,.taant 0' RavMUe. The appllcabla lnt.r..t ,.et.. for 1'8Z th,.ough 1991 a,..1 V..,. Int.,...t Rat. Dally Jnt.,.ut Fector v... tnterut Rat. O,lly Jnt.r..t Facto,. 1.8Z 20% .000548 1.81 92 .OOOZO 1'8] 162 .000418 19U-I991 112 .aaolDI 19M 112 .0aUal 199Z 92 .aaazo 1985 132 .aauS6 199'-1994 n .0aol9Z 19&6 1.2 .aooZ14 J 995-1 991 92 .OaoZ41 --Int.r..t 1. calcul.ted .. follow'l INTEREST .. BALANCE OF TAlC UNPAID X HUKBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR .-Anv Hotlca I..uad .ft.r the t.x becoae. delinquent will r.'lect Bn Int.,...t calculltlon to ,I'teen (15) day, bayond \hi date 0' the ........"t. If p.,..,t Is II8da aft.,. the Int.r..t ~t.tlon dIIt. ahown on the Hotlca, eddltlonal Int.r..t .u.t ba c,lcul,t~. t ~ I'i. \ \ /j--/.a.F-/{) BUREAU OF INDIVIDUAL TAXES 1~IIIRIU.HC[ lAIC DiviSION DI PI. :101101 IlAIIIHSBUUC, PA III..a'ObOI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN . l/ ~'r~~! r(!J~" "_..1111'''111.'' DATE 03-09-98 ESTATE OF NACHMAN FL ORENCE B DATE OF DEATH 09-16-96 FILE NUMBER 21 96-0763 COUNTY CUMBERLAND HOWARD B KRUG ESQ ACN 201 1719 N FRONT ST APlount R."H hd l HBG PA 17102 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account, sub,.1t the upper portion of this forn with your tax pay"ent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ R-E-Y:4Si--EX--liFp.-ioj:-97i-----.-.-Nb-iicE--OF--OETE-RHIN-Aflb-ti-Aiio-As-sESS-HENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF NACHMAN FLORENCE B FILE NO.21 96-0763 ESTATE TAX DETERMINATION ACN 201 DATE 03-09-98 1. Credit For Stete Death Taxes as Verified 87.896.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 202.544.00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID .. ~-.;. '~"'-' TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 , INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS lESS THAN $1. NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL OUE IS REFlECTEO AS A "CREDIT" ICRI. YOU HAY BE DUE A REFUNO. SEE REVERSE SIDE OF TillS FORH FOR INSTRUCTIONS.) PURPOSE OF HOTlCEt PAV"ENT I REFUND (CR): OBJECTIONS: AO"IN- ISTUTlYE CORRECTIONS: PENAL TV t INTEREST I To fulfill the requlre~entl of Section Z14~ lb) of the Inherltanc. and [state Ta~ Act, Act ZI of lqq~. (7Z P.S. Section q14S1. Detach th. top portion of thil Notice and subelt with your payeent to the Reglst.r of willi prlnt.d on the rev.ru lide. .. "ake check or 1IIl0n.y order payable to: REGISTER or MILLS, ACENT. A r.fund of a tax credit .ay be requelted by coepletlng an "Application for Refund of Pennsylvania Inherltanc. and [state Tax" (REY-I111). Applications are available at the Office of the R.glster of Wills, any of the 21 Revenue Dlltrlct Offices or fro. the Depart.ent., 24-hour answering service nueb.rs for foras ordering: In Pennsylvania l-aOO-16Z-Z0S0, outlide Plnnsylvania and within local HarriSburg aria (717) 7a1-aOq4, TOOt (717) 77Z-ZZSZ (Hearing I~palred Only). Any party in Inter.st not satisfied with the 8lsels.ent of taM as shown on thll notice eay Object within IIMty (60) dayl of receipt of this Notice by: --written protISt to the PA Depart.ent of RllIvenue. Board of Appeals, aept. ZalOll, Harrisburg. PA 17Ila-IOZl. OR .-electlng to have the .attlr detlr.lnld at audit of the Plrlonal reprellntatlve, OR --app.al to the Orphans. Court. Factual errors discovered on thll ass.,s.ent should be addrelsed in writing tOt PA DIPart~lnt of Revenue, BureaU of Individual Ta.el, ATTN: Post Alless.lnt Rlvllw Unit, alpt. za0601. Harrisburg, PA I11Za-0601, Phone (117) 7al-6S0S. See page S of the booklet "Instructions for Inheritance Tax Rlturn for a Resldlnt Olcedent" (REV-ISOI) for an explanation of ad.inlstratlv.ly corr.ctable .rrors. The IS% tax a.nelty non-participation penalty is coeputed on the total of the taM and Intlrlllst asslllssed, and not paid before January la, Iqq6, the first day after the end of the tax a.nesty period. This non-participation penalty 11 apPlalable In the sa.. .ann.r and in the the sa.e tl.e periOd as you would appeal the tax and Interelt that has been assessed as Indicated on thll notice. For date. of death on or after 10-l-ql, Pennsylvania Estate taM based on the Federal Estate Ta. return beco.es delinquent at the e.plratlon of nine COq) lonths fro. the date of death. For date, of dlath prior to 10-1-ql, Pennlylvanla Estate Ta. basld on the faderal Estate Tax r.turn beco.el delinquent at the e.plratlon of eighteen (Ial "onths fro. the date of death. Taxes which beca~e dellnqu.nt be for. January 1, IQaZ bear Intere.t at the rata of six (6~) perc.nt per annu. calculat.d at a dally rate of .000164. All taxes which beea.a delinquent on or after January I, IQ8l will bear Interest at a rate which will vary fro. calandar year to calendar yaar with that rate announced by the PA Depart.ent of R.v.nue. The applicable Int.r.st rates for IQaZ through IQIJ8 are I Vear tnter..t Rate Dally Interest Factor V.ar Int.r.st Rate Dally Int.rlSt factor nal ZO% .000S48 IIJa1 .% .000Z41 IIJU 16~ .000438 nU-IQ91 111'. .000lDI tQa4 1I~ .000301 IQn .% .000l41 IlJas 13% .000lS6 IQ9S-IQQ4 1% .00019Z na6 10:< .000274 IIJIJS-IQQa .% .000Z41 -'Inter..t ls calculated .. follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X OAILY INTEREST FACTOR .-Any Notlca Issu.d after the tax beconls dellnqu.nt will r.fl.ct an inter.st calculation to 'Ifte.n <<IS) day I beyond the date of the aSlesslent. If pay.ent II .ad. aft.r the Inter.,t COIPutation detlll shown on the Notice, additional internt .ust b. calculated. r , IS-I.J,:\ '. /0 HOWARD B KRUG ESQ 1719 N FRONT ST HBG PA 17102 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN c... ,,*, BUREAU OF INDIVIDUAL TAXES IHIlCRIIAHCE TAx DIVISION DlPr. lao.OI HA~RISBURC, PA l/lza-Obol Ih-Ihl"" ....", 03-16-98 NACHMAN 09-16-96 21 96-0763 CUMBERLAND 202 Fl ORENCE B Allount H...it hd MAKE CHECK PAYABLE AND REMIT PAYMENT TO: NOTE, To In sur. prop.r cr.dlt to YOur .ccount, sub.lt tho Upp.r portion of this for. with your t.. p.y..nt. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... REii:736--ix-iiFP--io3:-97i-----.-.-No-iicE--oF--OETEiiHINiiflo-N-AN-o-As!iEss-HEN;r---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF NACHMAN FLORENCE B FILE NO.21 96-0763 ESTATE TAX DETERMINATION ACN 202 DATE 03-16-98 1. Credit For State Death Taxes as Verified 87,896.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 202.544.00 3. Inheritanca Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritence Tax Assessed 202.544.00 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional PennsYlvania Estate Tax Due .00 TAX CREDITS: PAYMENT DATE '.'RECEI P.T , . NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID - .. ", ..-~ .~, TOTAL TAX CREDIT ,00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 "IF PAID AFTER THIS OATE, SEE REVERSE SlOE IIF TOTAL OUE IS LESS THAN $1, NO PAVHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI. YOU HAV BE OUE A REFUND. SEE REVERSE SlOE OF THIS FORH FOR INSTRUCTIONS.' PURPOSE OF HOTlCEs PAVH(HTs REFUND (CR) I OBJECTIONS I ADHIN- ISTRATlVE CORRECTIONS1 PENALTY: INTERESh To ful'111 the r.qulr...nt. 0' S.etlon ZI45 lb' 0' the Inh.rltanc. and E.t.t. l.x Act, Act 21 0' 1995. (72 P.S. S.ctlon 9.,.51. D.t.eh the top portion 0' thh Notice and .ub.1t with your p.y..nt to the AIglst.r 0' Wills prlnt.d on the r.v.r.. .Id.. ... "aka eh.ek or .onay ord.r paylbl. tal REGISTER OF MILLS, AGENT. A r.fund of II tax cradlt .ay b. r.qu..t.d by cOllPI.tlng an "Appllc.tlon 'Dr R.,und 0' p.nn.ylvania Inh.rltane. and E.tat. Tax. IRtV-I]I]). Application. ar. avallabl. at the O'fle. 0' the R.gI.t.r 0' WIll', any 0' the ZS R.v.nu. DI.trlct Off Ie.. or 'roe the D.part..nt.. Z~-hour an'w.rlng ..rvlc. nueb.r. 'or for.. ord.rlngl In P.nn,ylvanla 1'800-]6Z-Z050, out.ld. P.nn.ylvanla and within local Harrl.burg .r.a 1717) 781'8094, TOOl (717) 77Z-2252 IH..rlng lapllr.d Only). Any party In Intlr..t not .atl.fl.d with the ........nt 0' tax .. lhown on thl. not Ie. .ay obJlet withIn .Ixty 160) day. of racllpt of thl. Notlca bYI --wrItten protl.t to the PI. O.part..nt 0' Ravenue, 80lrd of ApPlal., Dlpt. 281021, Harrl.burg, PI. 17128-1021, OR --II.ctlng to have the .Itt.r d.t.r.ln.d at audit of the par.onal rapra.entatlv., OR --app.al to the Orphan.' Court Fectual .rror. dl.cover.d on thl. e.......nt .hould be addr...ed In writing to: PA D.part.ant 0' R.venue, Bur.au 0' Indlvldull Tex.., AlTN: Po.t A.....-.nt Revl.w Unit, Dept. 280601, H.rrllburg, PI. 17128-0601, Phona (717) 767-6505. S.. page 5 0' tha bookl.t "In.truetlon. 'or Inharltance T.x Aeturn 'or e Re.ld.nt Decedent" IREV-ISOI) for an axplenatlon of ad.lnl.tratlv.ly corr.ctable error.. Th. 15X ta. ean..ty non-partlclpetlon p.nelty I. co~t.d on the totel 0' the ta. and Int.r..t a......d, and not paid be'or. January 11, 1996, the flr.t day after the end 0' the te. aan..ty p.rlod. Thl. non-partlelpatlon p.nalty I. app.alable In the .a.. .ann.r and In the the .e.e tl.. periOd a. you would app.al t~ tlX and Intlr..t that ha. b..n a",,"d .. Indlcat.d on thl. notice. Additional P.nn.ylvanl. E.tat. Ta. .......d a. a r"ult 0' . change on the Federal E.tate Ta. clo.lng letter beco... d.llnqu.nt at the ..plratlon of one C 1) .onth fro. tha date tha flnel notice of the Incr.... In F.d.rll E.tal. Ta. I. r.c.lv.d. T..I. which b.ca.. d.llnqu.nt b.lor. January 1, 1982 b..r Int.r..t at the rat. of .1. 16~) p.rc.nt p.r annu. calculat.d at a dally rat. 0' .000164. All ta... which b.c... d.llnqu.nt on or eft.r January I, 1982 will b.ar Int.r..t at a r.t. which will vary 'roe cal.ndar y.ar to cal.ndar y.ar with that rat. announc.d by the PA D.part..nt of R.v.nu.. 'h. appllcabl. lnt.r..t r.t.. for 1~8Z through 1~~8 aral Year Intera.t Rata Dally Inter..t Factor V..r Inter..t Rat. Dally Inter..t Faclor 1912 20X .OODS". 1981 .~ .0002H 1981 16X .000"'38 1988-1991 lIX .OOOSDI 198' II~ .000101 1992 .~ .000247 1985 In .00US6 199]-19911 7X .000192 1986 lOX .000274 1995-1998 .~ .000247 --Int.ra.t Is calculated .. fol1owlI INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --An~ Hotlce ll.ued .'t.r the tax b.co... d.llnquent will r.fl.ct an Inler..t c.lculatlon to 'lft.en (IS) day. b.yond the date of the a.,.....nt. I' paya.nt I. ..de a't.r the Int.r..t co.putatlon date .hown on the Notlca, Iddltlonal Int.r"t ault be calculat.d. ... -. .,......'... ~ . I'LEASE FILI~ TillS IUWOItT WITIIIN TWO YEAI{S OF DATE OF DEATII IU~GAIU>LESS OF TilE STATUS OF TilE ESTATI~. IF ESTATE IS NOT COMPLETED, FILE II 6.12 FORM YEARLY UNTIL COMPLETION STATUS REPORT UNDER RULE 6.12 Name of Dcccdcnt: l'I,OImNCg n. NACHMJ\N Datc of Dcath: September 16, 1996 Will No.: 1996 - 0763 Admin. No.: I'ursuantto Rulc 6.12 of the Suprcmc Court Orphans' Court Rulcs,l rcportthe following with rcspcct to completion of thc administmtion of thc ahow-captioncd estatc: I. State whethcr administmtion of the cstatc is complcte: Yes x No 2. If the answc;r is No, statC" whcnthc personal representative rc.l~unably belicves that the administration will bc complctc: 3. If the answer to No. I is ycs. statc thc following: A. Did the pcrsonal rcpresentative file a final account with the court'! Yes No X B. The scparate Orphans' Court No. (if lUlY) for the personal representativc's account is: C. Did the personal represcntative state an accollnt informally 10 the partics in . , FJ\MILY SETTLEMENT IIIlcrest! Ycs X No J\GREEMEN'!' SIGNED BY ALL IN INTEREST. Copies of reccipts, releascs, joinders and approvals of formal or informal accounts may be filed Wilh the Clcrk of the Orphans' Court and . y he a tnched to this rcport. -- ~~nNgF o~I~~~gu~~fik~~~T ' ; E~fi ~r~ff~ff~T c~nl~~NG -----?!/l VI ) Signu~rC' ~_____ ~OWAR~ B. KRUG, ESQUIRE Namc (Plcasc typc or prinl) 1719 North Front Street Harrisburg, PA 17102 Address D. Date: '7-,Jo-yg ", ''''l \ '~ -: :-~ r" c_ n ~ ~ -, (717) 234-4178 (M^II:nnl/^MJ); , '.)0: c.:: .. .;.~ ~5 ,..) r.; Tclcphone No. o:l P' Capacity: Pcrsonal Rcprcsentative X Counsel for Personal Represelllat i\'e R.W.,27 I I \. f , '. .