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Home My WebLink About97-00751 " p , J ',:: "', 1 " "", ..~. " .,; . '. i' I~ETITION .'OR PROnA n: and GRANT OF LETn~RS No" :>:-J=,9} . '751 HllUI" ,~r __CJ_llY~.o.rUI.,-~eigleL--- also kmJ"''' CIS ------.~-------.---.. .,..--..--.---.--.. 1'0: Re~i'ler of Wilh for the COOlllY of CumberlancL.-- ill the Commonwealth of Pennsylvania .__..__...._ .____ ._____...___. ._..____._.._. ._. [)('l'l'tlS('fl. Sodol S('(,/lrity No. _,2~4~O-1-~-f>93f>--------- ..-.--.---.-.--"..-- .,.-. -_.-_.-- ------.------.--- The petition or Ihe ulllll'r:-.igl1cd n::-.pcclluliy ICpIC'lCIlIS that: Y,,"r petili,,"er('), who is/arc I K years "I' a~e or older aOlhe exec"L! i,l:t in Ihe la,1 will "I' Ihe ah"w den'dellt. dated __NQ-v,elTll:Jer-,:U'----- and e"diciH') dated -------------------------.-----------'----------- named .19~ .---..------ --'~--- ----- -------- ------.-.- -- "'-'--'--' - .-..-.-----------..--.--..--- --.-------.....- .-.-..----.-. --..----.----.....-----.----...-- ...-------.-----.---....- De~endenl wa' domiciled at death in _Gurnbe-r-land--- -- COllnty. Pennsylvania, with h is_ la,1 family or principal residence at --- .-5A-tLllili.o,tLs..t~~et.J-~i;lrli.J51eu__PA l} 103 (\L\I sln.'CI, 1l1l1l1hCI' ;L1Il11llll1h:ipaliIY) lslah.' rdl'\il1ll dn:nll1slam'C\, c.!!. ll'lHlllCiatillll, tll'alh \If l'\l'~lllur. CI\:,) De"endenl.lhen.. 79 l'earsofa~e.died May 9 .19 97 at,8_1l3-i'l-.,m,__I:;,<!.r1is1E;! HospJ.ta1 . [xc"pt '" rollow,. ~lccedent did not marry. wa' nol divorced and did nol have a child born or adopted after execulionor Ihe wi!lot'fered for probale; was nOllhe victim or a killing and was never adjudicated inl..'omp~tcnt: --.- D('(cnth.'1l1 at ue:1th owned property with estimated values as follo\\:~: (I I' domie-iled in Pa.) All person,,1 property $ 500 .00 (II' nOI d.lI11kiled in Pa.) I'ersonal property inl'cnnsylvania $ (I t Ill'l Jomie-iled in I'a.) Personal property in County $ \'alne "I' real estale in I'enn,ylvani" $ ?R7, 500 - 00 ,it"at.'d 'IS rollQw'i' -1.235 Rt'tne~iahwaV-L c"rli"1~.EAJ71n1 ~E;!_~.<!_l3ooK 16 -Page O'Ij<! J.n---e:umoedana cO\Int:.y \\HERErORE. pelilioner(,) respectrully request(s) the prohale of Ihe last will and eodieil(s) pre,ented herewith and the gr"nt or Ictlers_..t~5..tament<Lr-Y , (lC~la11lClllilry: administration 0,;.1.:1.; administration d.h.n.c.t.u,) ---....-.---.----. thl.'roll. , ~ ;:: -" 1:: ~ - =~ ~:~ .;.- ;i, f. ~~:~JP ,-~Gdf~J..".I ~1()("I -. --~---_.__._---_._----- , , I I I -'I \) 'I 'I .'t." ... Sworn to m affirmed und sub:il..'ribcd t' ~. ;;r~,,~~~;~;fr :iF::,M /S~ db C) _ " R('~is(er ~~ij;~'s7:-4"""'^""""'~=.".,~i<."''''.''''''; "'< ,.,;.,' ,. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF J>ENNSYI,V ANIA 1._ , :S~ COl}:"T\' OF CUMJ\ERLAND f The l'etili"n"r(,1 aoovc,named swearl') or affirm!s) thatlhe 'talement' in the foregoing petition arc trllc and correct to .he 11e,; of ,\)e knowledge and belief of petitioner(s) and Ihatas personal represen- tativel'l of Ihe ahove decedenl petitioner(,) will well and truly administer the estate according to law. ~~'h,~j.lt,) en 00' " " " ~ ~ ,-1" N 21-97-751 O. Estate 01' CLAYTON H. ZEIGLER , Deceased DECREE Of' PROBATE AND GRANT OF LETTERS AND NOW SEPTEMBER ID _ 19~. in consideration of the petition on the reverse side hereof. satisfactory proof having been prescnted before me, IT IS DECREED that the instrument(s) duted NOVEMBER 21, 1994 described therein be udmitted to probute und filed of record us the lust will of CLAYTON H. ZEIGLER und Letters TESTAMENTARY arc hereby granted to JEAN M ZEIGLER . :1 . ~ f!.'I,,,' ~ ph (lC1. ?1.:',.joA".o,~ Regis!~r of Wills FEES Probate, Letters, Etc. .... . . . .. $ 270.00 Short Certificates(6) ..... . .... $ 18.00 ~ EXTRA .PAGES... $ ? 1. QQ= TRUST AGREEMENT JCP $ 13:~~ TOTAL _ $ 332.00 Filed .sJ::l':r.E;loJSl'R .n.. .l997............. ;1 ~. - II I. 't 71 /3'1 ATT NEY (Sup. Ct. 1.0. No.) do{O/ /t/o-dX d~? Il":L,,.;."Oi)S / 7 I/o ~ PHONE MAILED LETTERS AND ORDERS TO ATTORNEY SEPTEMBER II, ('}c-J ~ c~ :rJ c: :;:~ -:\ --, Ie;,! -0 I :::J J ~_..~ ".., ".'-", 1997 21-97-751 Thi\ i~ to (l'nifr IIt"r till' inforll1;uion hl'fl' glVl'1I 1\ l'ClIIL'(d~' I.opi(.'d Irolll all llngill,tlll:I~lilk:Hl' or dt.';lIh dilly tiled with Illl' a~ Local Ih'~i,itrar.' Till' origin.11 LTrtifil,lIl' will hl' Itll"W,mlL'd 10 lilt.' SLlIt' Vir,d !{l'lllnJ... l )Ihl.(: lor pC.'f1l1;lIll'nt filing. WARNING: It Is IlIogal to duplicate this copy by photostat or photograph. hT ';'1" rhi, u'rrilil.lh', S.~flO a:~~ ~,~,~~;~~~ __MAY f 2 1997 Da[L' 4259775 Nil. HI0$14311Iha", COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH '''lNt , INI"" '(lNIC "'.....IOlIDECIQENTIF...."'.",.l.." IT.vr''lINtJOIIl'''' SOCI....L S(ClIfUT... "'U"'DEA ,. 204- 01 - ." I. Male 5935 D.(l'EOl'DE....'HI"""""O""._J .. May 9, 1997 ,. Ml'-llll.8001l'III,1 CIa VNOEA1 YEAA 1olot>t~1 el,. ton Au h IJNO(A'OA... Ho.,ott! ",,,...101 Zei 1 O"'1E0l'61"TH (1,10/''''0.......'1 8IATHP\.AC~(CoIy'rlll Sl."""DltoQ'lCronPry) 'I.ACEOFOU'HIC~,,'''''''''''_ _......."""""'on__1 HOS"11A.~ 1"l),t1..",OO ER/OuI~f""'O 79 'f,. COU'll'fOl' OUTH ...:/\ White Carlisle, Pa ~\o CUrN:lerland OECE ItT.SUSUA.~OCCU""'~ ("'';''-::III't~%'''':'';';1.:r ...A.RI1Al.SWUS.I,I....., IURYIVlNGIPOUSE ,--...-. WIO:IMocI. 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'" i " '. , Ij: , !' .,. ii.li ,I: Ii;, '!il" :'~ " j, ,I:i" \'.1 ; i ~ ( ~ ~: " ~ . ., <i co I :.l. ." ;';) ii' :'i , . i,1 ;1' ,. (1:...1 )~~ , ., I'. p' iJ .:) l:1Cj . . I",' '. ~.- i .: f ..... ~ ...... ~ 1d ~( .I,:l ~ .- .- -+-t ~ ~ g ~ ~ .... ...~....,,"'.-.~_.~ _.~ A ..\.~I~.' .: ~ b p:; ril ..:l " H ril N . :r: :z o E-I >< ..: H U "',--..;,.' ~.} (j :-.) c: r:- \C,", \1: ~,'.J I i.-:"~ .J .:.'. , . ,'.' '_.: ~ "'<'l ;;, <'l ~~~~~ ~ ~ 0'" Z ~2~~~ Is ~ G ~ <! 8 i Z 6 Q ;.. :z i:i ;2;< :( g: ~ "'. (;a:z~ ::: 2 '" V1 J<(g ~ '. '. - " -:. JtI.....q'7-75f . :;...~~._'-<':~-"...,-^<..,,-, --'. . ---.....--......-..'.--.. F,\Vll.El:'~Il^T^Flt.&'~lL11,\KI\III.1I Wll. LAST WILL AND TESTAMENT I, CLAYTON H. ZEIGLER, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from those assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. I'fBM ONE I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my wife, JEAN M. ZBIGLER, if she survives me by thirty (30) days, otherwise to my children who so survive me to be divided equally among them as they agree. My Executor shall sell any property as to which there is no such agreement within sixty (GO) days after the admission of this Last Will and 'l'estament to probate and shall add the proceeds to the residue of my estate. ITEM THREE ITEM TWO If my wife, JEAN M. ZEIGLER, survives me, in order to obtain the portion of the marital deduction allowed in my estate by the Federal tax laws that will eliminate all Federal estate taxes payable as a result of my death, my Executor shall divide my residuary estate into two portions known as the "Marital Fund" and the "Credit Tnlst." The Marital Fund, which shall not be reduced by any taxes payable by reason of my death, shall be that fractional proportion of the entire residuary estate determined as follows: The numerator of such fractional proportion of my residuary estate shall be the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal estate tax being payable as a result of my death, after allowing for the unified credit against Federal estate t.ax and all available credits and deductions claimed. The numerator shall be reduced by the value of any other property which passes to my said wife, JEAN M. ZEIGLER, which qualifies for the marital deduction and reduced by that amount, if any, c,/J-'l-. C.B.Z. Page I of 8 Pages ...--..~-^,.._..._- ---,-",~'."',_.- which, when added to my taxable estate, will result in Federal estate tax no larger than the credit for State death taxes allowed in my estate without increasing any State death taxes payable as a result of my death. The denominator of this fraction shall be the value of the entire residuary estate. Values assigned to the property for the purposes of this computation shall be those values finally determined for Federal estate tax purposes. The Marital Fund shall be distributed outright to my wife, JEAN M. ZEIGLER, as soon as practicable after my death. The Credit Trust shall be held and managed by my Trustee(s) in accordance with ITEM FOUR of this my Last Will and Testament. My Executrix shall have the power to distribute assets in cash or in kind to the Marital Fund and to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to the income tax basis on such property. In making these allocations, my Executrix shall use the value of the assets as of the date or dates of distribution so that each distribution shares proportionately in the appreciation or depreciation of assets between the date of my death and the date or dates for distribution. However, no allocation of assets shall be made to the Marital Fund which does not qualify for the marital deduction. To the extent that other assets which qualify for the marital deduction are available, there shall not be allocated to the Marital Fund (a) assets with respect to which an estate tax credit for foreign taxes paid is allowable or (b) any payments under an employees trust or retirement annuity contract of the type described in Section 2039(c) of the Internal Revenue Code or subsequent provisions of similar import or (c) United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal estate tax. In computing the marital deduction all generation-skipping transfers for which I am the "deemed transferor" shall be disregarded. If I am not survived by my wife, JEAN M. ZEIGLER, I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, unto my Trustee to be held or distributed by such Trustee under ITEM FOUR (c) through (e) hereof. If my said wife, JEAN M. ZEIGLER, survives me and disclaims any portion of the .u"" C.H.Z. Page 2 of 8 Pages Maritall<'und, such portion shall be added to the Credit Trust. If my said wife, JEAN M. ZEIGLER, !Uld I die simultaneously, or under circumstances which render it difficult to determine who died first, my said wife shall be deemed to have survived me for all purposes of this my Last Will and Testament. ITEM FOUR CREDIT TRUST My Trustee(s) shall hold the assets received under ITEM THREE hereof, if !Uly, for the following purposes: (a) To pay the net income, at least quarter-!Ulnually, to my wife, JEAN M. ZEIGLER, for life. In addition, the Trustee(s), in their sole discretion, may invade the principal of the trust to provide for the proper and adequate support of my wife, JEAN M. ZEIGLER. (b) The Trustee(s) shall pay to my wife, JEAN M. ZEIGER, annually, such sum from the principal of the trust as she may request in writing, proyided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the trust hereunder. (c) Upon the death of my wife, JEAN M. ZEIGLER, my Trustee shall distribute the principal of the trust to my children, BRENDA Z. DAVIDSON and KIMBERLY C. ZEIGLER, in equal shares, absolutely. (d) In the event that !Uly of my said chilclren shall fail to survive my wife and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustee and the net income therefrom shall be used for the support, mainten!Ulce !Uld education of the issue of such deceased child. My Trustee shall use as much of the principal as it shall deem desirable for said purposes. My Trustee shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of twenty-one (21) years. In the event that !Uly of my children shall fail to survive my wife and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. (e) Notwithst!Ulding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years after the later of the Page 3 of 8 Pages c:#i" C.H.Z. ""!:",~.~:'~~~>>,.l,'ft",:..\~.~,""''''''''-''f'-.''M;">:;~'':'fY''''"'~-'~~'''"!ltt\O.~'''''~(~m~)H'''''",,. death of my wife or me. ITEM {<'lYE POWERS OF EXECUTRIX(CES) AND TRUSTEE(Sl In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix(ces) and Trustee(s) and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: (a) To retain any property of any nature received by them for whatever period they shall deem advisable; (b) To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; (c) To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; (d) To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; (e) To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; (f) To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; (g) To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; (h) To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee(s), in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that ""~?- C.H.Z. Page 4 of8 Pages Page 5 of 8 Pages i:.l,,:z.. C.H.Z. '. distributed to any other distributee; (i) To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; (j) To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; (k) To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; (I) To compromise claims; (m) To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; (n) To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; (0) In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the benefit of such '. beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. (p) To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; (q) To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee(s), be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM SEVEN APPOINTMENT OF EXECUTORS AND TRUSTEES I nominate, constitute and appoint my wife, JEAN M. ZEIGLER, as Executrix of my estate. In the event that my said wife shall predecease me or fail to act as Executrix, then I nominate, constitute and appoint my daughters, BRENDA Z. DAVIDSON and KIMBERLY C. ZEIGLER, as Executrices of my estate. I hereby appoint my wife, JEAN M. ZEIGLER, and my daughters, BRENDA Z. DAVIDSON and KIMBERLY C. ZEIGLER, as co-Trustees of any trust created hereunder. In the event that my said wife, JEAN M. ZEIGLER, shall fail or be unwilling to continue to act as co-Trustee, then my said daughters shall continue to act as co-Trustees of any trust created hereunder. In the event my Trustees cannot unanimously agree on any issue, a majority vote shall control. In the absence of a majority vote, the vote of my spouse as Trustee shall u-.J.4..1 C.H.Z. Page 6 of 8 Pages control. ITEM EIGHT WAIVER OF BOND I direct that neither my Executrix(ces) nor my Trustee(s) shall be required to file any bond in any jurisdiction to secure the faithful perfonnance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this 2 I l\Jo...e"'b..... ,199'1. day of .r- -P---{- '7./ ~ Clayton . Zeigler ' (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. ~:n-,j;. ~ ~-~ 9// :l7/~ ,/ Page 7 of 8 Pages , , ! L ! ; . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, Clayton H. Zeigler, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ",C'"(;=J.J.irt ClaytonJH. Zeigl I Sworn or affirmed to and acknowledged before me by Clayton H. Zeigler, the Testator, this 021~ day o::;;~b1ic ,1994. . //a..nWAJ Carl,s:cBo'o.CLm",,"a"dCounly Notary Public V My Comml&.~,cm E,:p,r~$ Nov. 24. 1997 COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) We, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Clayton H. Zeigler, the Testator, sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. ~A~?~ Address '/ .J /8?j~ t::!,,,,./- ~r":"/~,~. J7:;I:1 . Address Sworn or affinned to and subscribed before me this ,199 . day of Notary Public Page 8 of 8 Pages f Wn,rK\11A1"'IU:\WlI,I.fI\UIIIHI 11111 J,1-9f(.?51 THUR'I' AGHI~I~MgNT THIS AGHEEMENT made and entered into thisJ IS day of i)CJlJWl~ , 19'14 by and between CLAY'fON H. ZEIGLER of the Borough of Carlisle, Cumberland County, Pennsylvania (hereinafter referred to as "Settlor") and BRENDA Z. DAVIDSON and KIMBERLY C. ZEIGLER (hereinafter referred to as "Trustees"). WITNESSETH: WHEREAS, the Settlor desires to create an irrevocable trust of certain real estate as described in Schedule "A" attached hereto, which is irrevocably transferred and made payable to the Trustees; and WHEREAS, the Settlor or another person or persons may hereafter desire to deposit with the Trustees additional cash or other types of property; NOW, THEREFORE, the Trustees agree to hold all said property which the Settlor or any other person or persons may now or hereafter convey to the Trustees to be held under the terms of this Agreement and to manage, invest and reinvest said property in trust for the following uses and purposes: ARTICLE I PURPOSE Settlor has created this trust for the purpose of providing a fund for the benefit of the named beneficiaries as hereinafter provided in Article II. It is Settlor's intention to irrevocably transfer the entire ownership interest in all assets transferred to the Trustees herein named. Therefore, Settlor hereby irrevocably assigns to the said Trustees all right, title and interest in the trust corpus and relinquishes all administrative power over the trust corpus and power to control the beneficial enjoyment of the trust corpus. ARTICLE II PROVISIONS FOR BENEFICIARIES A. 1. After each direct or indirect transfer to this trust which is treated as a gift under the Federal Gift Tax Law (or an exclusion from "taxable gifts" under such law), Settlor's wife, JEAN M. ZEIGLER, shall have the absolute right and power, if she is then living and married to Settlor, to withdraw from the trust an amount equal to the lesser of: a. Five thousand dollars ($5,000.00), minus the total of the amounts which were subject to the withdrawal right of Settlor's wife, JEAN M. ZEIGLER, in connection with any previous transfer to the trust during the same calendar year, or -1- b. The amount of such transfer. 2. If the amount of any transfer to the trust is greater than the amount set forth in sub-paragraph 1 above, or if Settlor's spouse shal! predecease Settlor, each of the living children of Settlor shall have the absolute right and power to withdraw from the trust an amount equal to the lesser of: a. Five thousand dollars ($5,000.00), minus the total amount subject to such withdrawal right of such child in connection with previous transfers to the trust during the same calendar year, or b. The excess of the amount of any transfer over the amount subject to the withdrawal right of Settlor's wife, JEAN M. ZEIGLER, in paragraph 1 above divided by the number of Settlor's living children. 3. If the amount of any transfer to the trust is greater than the amount necessary to fund the withdrawal rights set forth in subparagraphs 1 and 2 above, each of the living grandchildren of Settlor shall have the absolute right and power to withdraw from the trust an amount equal to the lesser of: (a) Ten Thousand Dollars ($10,000.00), minus the total amount subject to such withdrawal right of such grandchild in connection with the previous transfers to the trust during the same calendar year, or (b) the excess of the amount of any transfer over the amount necessary to fund the withdrawal rights set forth in subparagraphs 1 and 2 above divided by the number of Settlor's living grandchildren. 4. The Trustees shall, within seven (7) days after the receipt of any transfer of property that gives rise to a withdrawal right, give notice in writing to Settlor's wife and Settlor's children, and, if applicable, Settlor's grandchildren, of such withdrawal right, or if any of such beneficiaries are under any legal disability, to her or their legal or natural guardian. 5. The withdrawal right set forth above may be exercised by the delivery of a written instrument to the Trustees on or before the 30th day after the Trustees receive the transfer which gives rise to such withdrawal right. If not so exercised, such withdrawal right shall lapse with regard to the transfer that gave rise to such right. Any legal or natural guardian may act for any beneficiary under a disability with regard to the exercise of such withdrawal right. 6. The Trustees, upon receipt of a written exercise of a withdrawal right, shall forthwith make distribution to such beneficiary of such amount demanded. The Trustees are authorized to borrow against the cash surrender value of any insurance policy held in trust -2- I r i t; ~..... ,. ,~' ,.., :,~: -:3- to satisfy such withdrawal right as exercised. 7. In creating the foregoing powers of withdrawal under suuparagraphs 1 and 2 of this paragraph A, it is the intent of the Settlor to create a noncumulative power of inva~ion which will qualify transfers of property into this trust as transfers of present interest (potentially excluded from the computation of taxable gifts) under Section 2503(b) of the United States Internal Revenue Code and further which, upon the lapse of such power, will not be treated as a release of a power as that term is defined in Sections 2514(e) and 204Hb) of the said Internal Revenue Code. In the event the limitations set forth in such Internal Revenue Code Sections are increased to allow the transfer of greater amounts to be excluded from gifts and further to allow the lapse of the power to withdraw such greater amounts to avoid treatment as a release of a power (as such term is defined in Sections 2514(e) and 2041(b)), then such rights of withdrawal as set forth in subparagraphs Ha) and 2(a) of this Article II shall be so increased. In creating the foregoing powers of withdrawal under subparagraph 3 of this paragraph A of this Article II, it is intent of Settlor to create a noncumulative power of invasion which will qualify transfers of property into this trust as transfers of present interest under Section 2503(b) of the United States Internal Revenue Code. B. During the life of Settlor, the Trustees shall pay the annual net income of this trust to Settlor's wife, JEAN M. ZEIGLER. Should the said JEAN M. ZEIGLER die prior to the death of Settlor, the Trustees shall pay such income to such issue. C. Upon the death of the Settlor, the trust estate shall be held for the following purposes: 1. To pay the net income, at least quarter-annually, to Settlor's wife, JEAN M. ZEIGLER, for her life. In addition, the Trustees, in their sole discretion, may at any time invade the principal of the trust to provide for the proper and adequate support of Settlor's wife, JEAN M. ZEIGLER. 2. The Trustees shall pay to Settlor's wife, JEAN M. ZEIGLER, annually, such sum from the principal of the Trust as she may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the Trust. .i~Iffi:).."', ':,,,':'.'.T'~'W'''''''::R.,,,;,,...I,,,,,,,,...'i,''::'.:l/';;~;(J:i'~~l.!~\""";,I.;':;;"'":,;>,,.,.,(,,,'.~,.....,,,,-....,.". ."C. )', ,-' , :..' '~;i:<:' "'1' if .'U. ,~~i: 't~' ,,-,., ;'li' .'c. 1\ .\", 3. Upon the death of Settlor's wife, .JEAN M. ZEIGLER, the Tnlstees shull divide the principal and any accumulated income of the tnlst into liS many shares as Settlor has children then living, including IIny children of Settlor who have predeceased Settlor's spouse but who leave issue BUlviving. The Trustees shall distribute such shares to such children, 01' to the issue of such predeceased children, pel' stirpes, absolutely. ARTICLE III ADMINISTRATIVE POWERS Tnlstees shall have the following powers in addition to and not in limitation of any other powers granted by law or herein otherwise conferred: A. To receive additional property, real or personal, from any person at any time, by gift, devise or bequest, or designation of the Trustees to receive insurance proceeds, or otherwise. Trustees may retain property for such length of time as they deem appropriate; B. To sell, to grant options, to purchase 01' exchange assets of this tnlst at any price which the Trustees acting in good faith shall consider represents an adequate consideration in money or money's worth, and upon any tenns which the Trustees shall deem proper; C. To purchase assets from the estate of Settlor, and/or from the estate of Settlor's spouse at fair market value. The propriety of the purchase and nature and amount of such assets purchased shall be within the sole discretion of Trustees without regard to whether such assets are investments in which Trustees may legally invest and hold under law or rule of court. D. To m!lke loans; provided, however, than any loan shall only be made if adequate security is provided and reasonable interest is charged; E. To invest and reinvest from time to time all or any part of the trust assets in either common or preferred stock, common trust funds, bonds, debentures, notes, securities, life insurance and annuity contract 01' other real 01' personal property, including property located outside the Commonwealth of Pennsylvania, either of the class or kind now or hereafter ordinarily approved or held to be lawful for the investment of trust funds, or not, as the Trustees, in their absolute discretion, may select, and to make and change such investments from time to time according to its discretion; F. To settle, compromise, contest or abandon claims or demands in favor of or against any tnlst, including claims arising out of any life insurance policy included in the trust; and the discretion of the Trustees in this respect shall be cunclusive and binding; .4- I I I I r , I k I. ;.~. . -'~~~€-{}_~;:i,.:;:(,~>~_".:,.~~~~W+I~"":"':r..n"f""i'''''~l''''-'~"~./C\'-,>"~.,j..,:(t:J"~'-";C.,,-..,,,,",' . G. To borrow money, assume indebtedness, extend mortgages and encumber trust assets by mortgage, pledge or otherwise although extending beyond the period of any trust in order to carry out the purpose and provisions of this trust; H. To pay any sum or sums due any minor hereunder directly to such minor, or to his or her parent in his or her behalf, or to such other person or persons and in such manner as it may deem for such minor's benefit, and such payment shall be a full and complete discharge; I. To accept property or not, in the Trustee's sole discretion, by bequest or lifetime transfer from any person, estate or trust subject to the payment of, or liability for, state and/or federal estate, transfer, succession, inheritance or other death taxes, including any interest or penalties thereon, and to sign any required consent or acknowledgement of liability for such taxes and/or lien against such property; J. To merge any trust created hereunder with any trust or trusts created by Settlor or Settlor's spouse under will or deed, (if the terms of any such trust are then substantially similar and held for the primary benefit of the same persons); K. To engage the services of a competent legal, accounting and investment counsel to assist and advise it in the administration of the trust, and to pay for such services out of the principal or income as the Trustees, in their discretion, shall determine; L. To purchase and/or maintain life insurance or annuity contracts on the lives of any of the beneficiaries hereunder, or their spouses, or any person in whom a beneficiary shall have an insurable interest, and to pay the premiums thereon out of such beneficiary's portion of the principal or income as the Trustees, in their discretion, shall determine. Provided, however, that no trust income shall be used to pay premiums on any policy which insures the life of either the Settlor or Settlor's spollse. M. To employ agents, attorneys and proxies and to delegate to them such power as my Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; N. In general, to exercise every power and discretion in the management of any trust as the Trustees would have if they were the absolute owner thereof, and this general power shall not be limited in any way by the specific powers given herein; O. Anything hereinbefore to the contrary notwithstanding, the Trustees shall not exercise any power, authority or discretion if the exercise of such power, authority or discretion would cause the assets of this trust to be included in the "gross estate" of Settlor -5- as such term is defined in the United States Internal Revenue Code. Provided, however, the Trustees shall not be held accountable by any beneficiary for any action taken if in its sole determination such action would not cause inclusion of trust assets in Settlor's gross estate. P. Any runounts which are payable hereunder to a minor or an incompetent may, at the discretion of the Trustees, be paid to the parent or bTltardian of such minor or incompetent, to person with whom such minor or incompetent resides or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. ARTICLE IV To the extent the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to change by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of debts, contracts, alienations and anticipations of beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. ARTICLE V This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. ARTICLE VI In the event either Trustee shall resign or be otherwise unable to fulfill his responsibilities hereunder, the remaining Trustee shall act as sole Trustee. IN WITNESS WHEREOF, the Settlor and Trustees have hereunto set their hands and seals on the day and year first above mentioned. Wi:~~~/ Settlor: ~ j}, A,,~ ." ~ ~--y.:.r (SEAL) / ci;yton 11. ZeigFer ~ft. )(~ / ~~. p, 'A~ / Trustees: ~ 1:. J.Ju/-dd ~fv (SEAL) Brenda Z. Davidson ~: L d <- './- (SEAL) Ki~'be;I#f. Ze,%e: - -6- " .....,.'...'.e.."" .'-',-"--'--'~r-'~~--' ...-.,- .,- \ :< ~ CERTIFICATION OF NOTICB UNDER RULE S.6(a) Name of Decedent: CLAYTON H ZEIGLER Date of Death: Will No. 21-97-751 Admin. No. To the Register: I certify that notice of benef~cial interest required by Rule S.6(a) of the Orphans' Court Rules was served on or mailed to th'j: iollowin9 beneficiaries of the above-captioned estate on Ik//to I ( . J'Jf'Z : rI1me . Address I/O! ~t?~1 {/ / tAl,X" /1- IlcJ(.1 .5'1f O~" "'~ (701J file; at ,v t;"Lt ~ -I- /~/) ( Notice has now been given to all persons entitled thereto under Rule S.6(aJ except Date: 1/5 It f I I Sig~&UF Name {!~I/ 7~~ Address .J~cJl(d/~drM? IJu~~ /,f- 17//0 Telephone ('117) c:,j <: 7,- c.; fit' / 1"'-1 (. '~" :....., r~, ;-.: -~_.. Caracity: Personal Representative / Counsel for personal r:epresentative .\. ., ',,\ .' . ,,',...", COMMONWE::ALTtt OF P(NNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,2B0601 HARRISOURG. PA 1712ft.0601 RECEIVED FROM: r CLAYTON W DAVIDSON 2201 NORTH 2ND STREET HARRISBURG, PA 17110 FOlDHEAE ESTATE INFORMATION: FilE NUMBEA .." .. PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT '*' NO.AA 269730 HEV-H62 EX (t1.96) ACN ASSESSMENT CONTROL NUMBER AMOUNT 1f)1 ~ -, . ' ~~7 QLA FOlD HERE - (LAST) 7FTGI FR r.l AYTnN H DATE OF PAYMENT ;:> to/-' /1 99R POSTMARK DATE 0/00/0000 COUNTY CUMBERLAND DATE OF DEATH REMARKScLAYTON W ZEIGLER SEA{;HECKII 5426 (FIRST) (MI) TOTAL AMOUNT PArD $7,157.84 f-i[CiSTER OF WilLS '>. ", .';' , I . /,' RECEIVED BY /./ /,/ , './ .I I MARY C. LEW'lS REG r STER OF WILLS' f/lfc--!. d/ /~./,V //.. -/;: ,'.r.: , . (/ /( /./7 SK. :;::r------ .----- -__._<____ _~___ ____ . - -.- -__ ._. _._ _._u '__".__' ___ _.. _ __ ,___. m. ___ __ _._ _.__ __ ..__._ _n___ ___ - " .n_t r._..-~ .. -- _"--------.-:--~;.1lJ. "" .,..4"'~. ~ ....--:-.~~ . , , '. IS-J.OJ. -~ BUREAU OF INOIVIDUAL TAXES INHERITANCE TAX DIYISION DEPT. 280601 HARRISBURC, PA 17128.0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN CLAYTON W DAVIDSON ESQ 2201 N SECOND ST HARRISBURG PA 17110 05-04-98 ZEIGLER 05-09-97 21 97-0751 CUMBERLAND 101 Allount Rellitted c.. *' '(..Ihl II ." IOt.HI CLAYTON H 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 ..... REv:i!;'4-i-Eir-AFpufliF97Y-NciTI"cE--ciF-YNHEififANcE-YAx-A-ppRAisEHENi'-,--"i::rciwANcE-o-li----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ZEIGLER CLAYTON H FILE NO. 21 97-0751 ACN 101 DATE 05-04-98 TAX RETURN WAS: I X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R.al Est.t. (Schedule A) 2. Stocks and Bonds (Schedule B1 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Parsonal Property (Schedule E) 6. Jointly Owned Property (Schedule Fl 7. Transfers (Schedule Gl 8. Total Assats APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule Hl 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non.e1ected 9113 Trusts 14. Net Value of Estate Subject to Tax I ) CHANGED II) (2) (3) (4) 15) !6) (7) 285.000.00 .00 .00 .00 2.500.00 .00 .00 IS) NOTE: To insure proper credit to your account, subnit the upper portion of this form with your tax paYllent. 287,500.00 9.3A6 '0 278,113.80 .00 278,113.80 If an assessment was issued previOUSly, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ahb returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rete (15) 16. Amount of Line 14 taxable at Line.1/C1ass A rat. (16) 17. A~ount of Line 14 taxable at Collateral/Class Brat. (17) 18. Principal Tax Due NOTE: TAX CREDITS: PAYHENT DATE 02-06-98 RECEIPT NUMBER AA269730 DISCOUNT 1+) INTEREST/PEN PAID (-) .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (9) 110) 9,386.20 .00 Ill) 112) 113) 114) .00 7,157.84 .00 7,157~ 7,157.84 .00 .00 .00 I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) (Schedule J) 158,816.52 X .00: 119,297.28 X.06: .00 X .15: lIS) AHOUNT PAID 7,157.84 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ~(") M3 _<l' :JJ~ :j~ IT::: roo .., ,c) 0 =c ~ro ~ -< l~ 2: .. I r V1 L"/ ~~; , 31 ~~ N W Iii e. -...J RESERVATION' E..o'" of ..c...n" ..In; on or ..for. O,c,,'.r 1'. 1'" -- If on. fu.ur. In\.r..' In .h. "'0" 1. .ron.f.rr.. In ,o.....lon or .nJo...n' '0 Cia.' B (coI10..ro11 ..n.flclorl.. of ,h. ..c..ont of..r 'ho ."lro'lon of on. 0"0" for 11f. or for years, the Co..onw.81th hereby expressly reserves the right to appraIse and ass.SS transfer Inheritance Taxes at the lawful ClasS B (collaterall rat. on any such future Interest. PURPOSE OF HOTICE: To fulfIll the require.ants of Section 2140 of the InherItance and Estate Tax Act, Act 21 of 1995. (72 P.S. Sectlon 9140). Detach the top portion of this Hotlee and sub.it with your pay.ent to the Ragiste,. of wills prInted on the revers. sId.. -.Hl!Ike chock or 1lI0rUIY ordllr payable to: REGISTER OF MILLS, AGENT PAVHEHT: OBJECTIONS, An. ,or" In 1ntor..t no' .0'I.flo. .lth 'ho o"ro1.0.ont, oIlo.onco or .1.0110wonc, of .o.uc'lon., or o.....o.nt of tax (IncludIng discount or Interest) 85 shown on this Hotlee must Object within sixty (60) days of receipt of this Hotice by; A refund of a tax credit, which wes not requested on the Tax Return, may be requested by compiating an "Application for Rofund of PennsYlvzmia Inheritzlnce and Estate Tax" (REV.1313L APplications ara I!Ivl!l118bl3 at the Office of the Ragistar of wi1is, 8ny of the 23 Ravenue District Offices, or by c81iing the speci81 24-hour 8nswaring service numbers for forlls ordering: In Pennsylvania 1-800-362~2050, outside ponnSyiv8ni8 and within 10C81 HarriSburg 8rea (717) 787-8094, TOOl (717) 772.2252 (He8ring Impaired Only). REFUHD ( CR ) : --written protest to the PA Depart.ent of Revenue, Board of Appe8is, Dept. 281021, Harrisburg, PA 17128-1021, OR -.elactlon to have the m8tter determined at 8udit of the account of tho personal representative, OR ~-app.al to the Orphans' Court. ADHIN ISTRATlVE CORRECTIONS: Factual errors discovered on thIs assess.ent should be addressed in writIng to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 phone (717) 787~6505. See page 5 of the booklet "Instructions for InherItance Tax Return for a Resident Decadent" (REV.1501) for an explanation of ad.inistr8tivelY correctable orrors. If any tax due is p8id within three (3) calend8r ..onths after the decedent's death, a five percent (5~) discount of the tax paid is allowed. The 15~ tax amnesty non~participation penalty is co.puted on the total of the tax and interest assessed, and no~ paid before January 18, 1996, the first day after the end of tho tax amnesty period. This non~particip8tian ponalty is 8Ppoalab1e in the sano manner 8nd in the tho sallo tiDO period 85 you would appoal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquencY, or nine (9) months and one (1) day fron the date of death, to the date of payment. Taxes which beco.e delinquent before Jonul!lry 1, 1982 b3ar interest at the roto of six (6iD percent per annuli calculatad at a dally rate of .000164. All taxes which becalle dolinquent on and after Jenuary 1, 1982 will bear interest at a rate which will vary fro. calendar yeaf to calendaf year with that rate announced by the PA D8part~ent of Revenue. The applicablo Interest rates fOf 1982 through 1998 are: '!!2! Interest Rate Dally Interest Factor :!!!! Interest Rate DailY Interest Factor 1982 20~ .000546 1987 9i: .000247 1983 16i: .000438 1988-1991 11i: .000301 1984 11i: .000301 1992 9i: .000247 1985 13i: .000356 1993-1994 7i: .000192 1986 10i: .000274 1995-1998 9~ .000247 --Interest is calculated a. follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR -.Any Notice issued after the t8x beco.es delInquent will reflect an intefest calculation to fifteen (15) da~s beyond the date of the assess.ent. If P8Yller.t is made after the intefest CODPutatlan date shown on the HaticD, additional Interest must be calculated. DISCOUNT: PEHAlTY: INTEREST: ^ REV1!O)Vlt,lWj j~ COMMON~:YlV~N'~ OEP~RIMENI OF REVENUE OEPU80601 HARRI B RG PA 11128-0601 DECEDENT'S NAME (lAST, FIRST, AND MIDDLE INITJAlI us. ablri blOCk 1o~..\IIOI'd' ~ ";S,, Ull:l' W2;8 "'",oJ U~.. ~ !Z W c Z C ~ " W '" '" C U -~ -. .- -... "_.,, - . . , / !::>-- .).02 - 0 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT G FILE NUMBER 2 1 9 7 o 0 7 5 1 """'COllE "'" R .... z w o w o w o Z e i g 1 e r C1ayt on H. DATE OF BIRTH o 8 P 3 DATE OF DEATH 05/09/1997 SOCIAl. SECURITY NUMBER 20401 /1916 IHIS RETURHMUST BE fILED IH OOPLICATE WITH THE REGISTER OF WILLS 5 9 3 5 (IF APPLICABlE) SURIJIVING SPOUSES NAME (lAST, FIRST, ~o MIDDLE jNlTlAl) Zeigler, Jean M. SOCIAl. SECURITY NWllER 174.05.0207 o 1.0riginalRetum M2.SupplementalRelum 0 3.RemainderRetum,...~.....,,,,,.'2.1"'2) o 4. Um~ed Estate 0 4a. Future Interest Compromise """"",,,,"."821 0 5. Federal Estate Tax Retum Required o 6. Decedent Died Testate I_h "" ~ w., 0 7. Decedent Maintained a Living Trust ,_h "" ~ IN'" _ 6. Total Number of Safe Deposit Boxes o 9. Litigation Proceeds Re<eived 010. Spousai Poverty Cred~I'''.'''''''-" ".MI ""1.1.95) 0 11. Election to tax under SIlo. 9113(A) I_hSch0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFtDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPlETE MAILING ADORESS Clayton W. Davidson, Esquire Clayton W. Davidson, Esq., ,,,"NAM' I""'~"" 2201 North 2nd St. Harrisburg, PA 171]0 TEL:rf"7NUMB~ 3 3 - 4 1 4 1 ;)~) ~> I',::: ,.~ 1. Real Estate (Schedule A) 2. Stocl<s and Bonds (Schedule B) (1) (2) (3) (4) (5) (6) (7) , '- ~ z o ~ ::::l .... ii: <( o W 0:: 3. Closely Held Corporation,Partnership or Sole.Proprietorship 4. Mortgages & Notes Re<eivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Inter.Vivos Transfers & Miscellaneous Non-Probate Property (Scheduie G or L) 6. Total Gross Assets (total Lines 1.7) (8) ,2 6 o 5 8 0 I .0 9 \-:: 260,580 .0 9 . 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) (12) (13) ,2 6 0 5 8 0 .0 9 z o F: ~~ I"K :l; o CJ 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental BequestslSec 9113 Trusts for which an election to bx has not been made (Schedule J) 14. Net Value Subject \0 Tax (Line 12 minus Line 13) 15. Amount of line 14 taxable 2 5 8 9 0 9 6 4 at the spousal tax rate , , See instructions on reverse side for applicable percentage 16. Amount of line 14 taxable 8 3 5 2 3 at6%rate 17. Amounl of line 14 taxable at 15% rale 5 0 1 1 (14) ,2 6 0 5 8 0 .0 9 o 0 0 x .0 (15) 5 0 1 1 x .08 (16) (17) (18) x .16 18. Tax Due 19. > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH "" Under penalties of pe~ury, I declare \hat I have examined this return, including accompanying schedules and slalemElnls, and to the best of my knowledge.-.:i beliel, il is true, correct and complete. Declaration of prepater other an the Ire senaliveisbasedon linformali ofwh' h r erh kn SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE . Decedent's Complete Address: STREETADORESS 544 Wilson Street CITY Carlisle ~lAfr P A ""17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 18) 2. Credits/Paymenls A. Spousal Poverty Credil 8. Prior Payments C. Discount (I) 50.11 Tolal Credils (A - 8 - C) (2) 3. InteresUPenally if applicable D. Interesl 4 . 1 6 E. Penalty 4.16 .. TotallnteresUPenalty (0 - E) (3) 4. It line 2 is greater than line 1 -line 3, enter the difference. This is the OVERPA YMF.NT. Check box on Page 1 Line 19to request a refund (4) 5. If line 1 -line 3 is greaterthan line 2, enterthe difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 8. Enter the lotal of Line 5 - SA. This is Ihe BALANCE DUE. (58) Make Chack ~/e to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE RI.OCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; ............................................................. 0 b. retain the right to designate who shall use the property transferred or its income; ................ 0 c. retain a reversionary interest; or............................................................................................. 0 d. receive the promise for life of either payments, benefits or care? ......................................... 0 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................. 0 3. Did decedent own an "in trust for'" or payable upon death bank account or security at his or her death? .......................................................................................... ................. ........... 0 4. Did decedent own an individual retirement account, annuity, or other non-probate property?.... 0 o o o 54.27 .' '., . J .. , , , ': ,'f, ~(I',\ ::_ ~-- No o o o o IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN ~ -.- _._----_._------_._~~~~~ 72 P.S. 99116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995. 72 P.S. 99116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the us~ of the survivin9 spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are stilt applicable even if the surviving spouse is the only beneficiary. FOR DATES OF DEATH ON OR AFTER JANUARY 1. 1995. Please answer the foltowing question by placing an "x" in the appropriate space. Old the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his or her entire lifetime? Yes 0 No 0 If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to make the election available under Section 9113. If the election is made, the trust or similar arrangement is taxed in the estate of the first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate, and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election, you must attach Schedule 0 to a timeiy-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trllst or similar arrangement between the surviving spouse and the remainder beneficiary(ies). . . ". ~ \ ,...... . ! ( ..1' .-'._.~.. '. , k it, EXPLANATION OF INTEREST CALCULATION Estate of Clayton B. Zeigler County # 1997-751 State # 21-97-00751 Date of Death: 5/9/97 (passed 1/2 of $1,670.45 to daughter) Tax due: $ 50.11 Beginning Date of Delinquency: 2/10/98 INTEREST CALCULATION: (Year of 1998): (.000247 (daily factor for 1998) x 324 days) x 50.11 = $ 4.01 (Year of 1999): (.000192 (daily factor for 1999) x 14 days) x 54.12 = $ O. ] 5 TOTAL INTEREST DUE: $ 4.16 NOTE: Account # 6400090052 had 3.52 in accrued interest that was not listed on the information notice from the PA Department of Revenue. This is the account for which the above interest calculation was based on. I I I r I :% ;'~ .'. ;~ #t'1;'.};:ii>-;';,1"..:.,:-,;,-'-" ,."".,"""-......~ ~"".._.".,,-~....."'.""........,,'"'_.....,._..,~,......_~. . -- -'. '.- - ..- . ., C~AllH Of PENNSYlVAHIA DEPARTHENT OF REVENUE . BUREAU OF INDIVIDUAl TAXES DEPT. 280601 HARRIS!URG, PA 1712&-0601 * FILE NO. 21 97-0751 ACN 98139142 DATE 09-16-1998 INFORMATION NOTICE AND TAXPAYER RESPONSE .IW.I~4J U If' 0.'51 BRENDA Z DAVIDSON 1101 REGENT CT CARLISLE PA 17013 TVPE OF ACCOUNT EST. OF CLAVTON H ZEIGLER 0 SAVINGS 5.5. 110. 204-01-5935 0 CHECKING DATE OF DEATH 05-09-1997 0 TRUST COUNTY CUMBERLAND !Xl CERTIF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 KEYSTONE FINANCIAL INC has providod tho DoparhClnt with thA Infor.aUon llstod bolow whIch has boon used in calculating the potential tax due. Thoir records indicat8 that et the death of the ebove decodent, you wore a joint owner/beneficiary of this account. If you feCi I this infor.aUon is incorrect, please obtain written correcUon fro. the financial lnstitution, attach a COpy to this for. and return it to the abOV9 eddrClSS. This account is tAXAhlq in IIcr.~rd8nce with tho Inh8rit~nco Tax lows of tho Co.~onwoalth of Pennsylvania. Questions .ay bCl answered by ceIling (717) 787.8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS Account No. 6400090052 Data 05-04-1991 Established Account Balance Percent Taxable A.ount Subject to Tax Rate Potential Tax Due To insure proper credit to your account, two (2) copies of this notice .ust acco.pany your pay.ont to the Registor of Wills. "ake chock payable to: "Register of Wills, Agont". PART [!] 5,007.84 16.667 834.66 .06 50.08 TAXPAYER RESPONSE :::tf!;~f~~:'~:~~~P!!!m':~'f~"~Mt"~~.':~::t~f'P~~~,tM'~~~ff~,""~~~P.'~i,.~~~,.g~AA' x NOTE: If tax paYllents are .ado within thrClo (3) .onths of the decedent's date of death, you .ay deduct a 5i! discount of the tax duo. Any inheritance tax duo will beco.o delinquent nine (9) .onths after the date of death. Tax x [CHECK ] ONE BLOCK ONLY A. r rhe sbove infor.stion snd tsx due is correct. L-J 1. You .ay choose to re.it pay.ent to the Register of Wills with two copies of this notice to obtain a discount or I!lvoid interest, or you .ay check box "A" and return this notice to the Rogistor of Wills and an official assess.ent will be issued by the PA Depart.ent of Revenue. B. ~he abOV8 asset has boen or will be roported and tax paid with the PonnsYlvania Inheritanco Tax return to be flIed by the dec8dent"s representativo. C. 0 ThCl abovCl infor.aUon is incorrect and/or debts snd deductions were paid by you. You .ust co.pleto PART 0 and/or PART @] below. PART ~ TAX RETURN - COMPUTATION LINE 1. Data Establishad 2. Account Balance 3. Percent Taxable 4. Anount Subject to Tax 5. Debts and Deductions 6. Anount Taxable 7. Tax Rate 8. Tex Due ON JOINUTRUST AccouNTs~~ri.:il~~llll~:;~~~.~~~i~,~~I~~~~~~~III~~~li! ...... "1." .......... ....... ....... ............'.:,'.,.,..'....'...'..'..'.'.'.......,..'..,......',.,......,......,.',.','......",'.',..'.............,'.......,'"...,',. -.:.!,;.:.i.: ~:{)r.'::.;::.;,:.i::.i :......:...:.,. ;.:...:,;.:,:,::.::!::.:.;.:.:. - -:.'.;.;.; ',"""'" tz'} .,....:',.,:.'."'..,'. :.::':.,. .:"".::,,,,,;;:;:,,,',',,,,,,,:: ",,:,,",,':"'" "':""';'!*":"""""" ,',""",,: ":.)::3"':'::'\:"."":;'""""."""".",:",:"'!':,,"':,"';"""'':' ",;t:""':,:,:!r, '..'.""'iA.. ,...' ... .". "I"":""':""",':""",:,'<'"", "","", ":"',"':';;:""",,,,,,:,,:':"',: ....,.... ':Hs',:',}",:.,',:::::':::: """:','!;:",,,.., ',!,"!",',}';", ""'}:' '"",'"""":"':':.:::",,,:: .........................,....".....-.......".......:.::..,'......,'......,...,'..,'...'..,.,.,...:;."........."....... .. '::;';6':}""":' """""""'>:"':"': "... ,.',h:,','",'.'". )."'':'.:.'.: '.:,.""","",:" '..'..':..::'.W.H,7...../. '.*.:..!....'... '.:.'!.'. . .................,.....:....,...'..'...,...'.,}"}::,'."""'! ..:....:...',.'...:...:.... )),,:,}',: '.;.:.:::.:.:.:::,:.:,:. ....,.. ....,. }<<is,:{..'."..:,',.....,..... . ......'..:.:,:r.;:,.':... '.:'..... .""".,.." DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: OF TAX 1 2 3 X 4 5 6 7 X 8 PART l!l DATE DESCRIPTION AMOUNT PAID PAVEE PAID I $ I TOTAL (Enter on Line 5 of Tax ConputationJ Under penalties of parjury, I declare that the facts I complete to the best of ny knowledge' and beliof. Cl.,. A\.,~ 't-vl ' '"l, h.....h .Ii) TAXPA~R- SIGNATURE a-Y -. have reported above are true, correct and HOME (71 7 ) c,( '/3 - C/ )/ ? WORK ( ) TELEPHONE NUMBER I.. ,; I GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT .lth appllcobl. In..,..t b...d on In'o,..tlon .ua.lttod by the flnanclat Institution. Z. Inheritance t.~ beco..' delinquent nino .onths after the decodent's dote of deRth. 1. A join' aceoun' I. ...obl. ...n .hough ,ho d.c.d.n'" n..o ... .0101001 .. . ..tto, o' con..nl.nc.. 4. Aceoun" <InclUding ,ho.. hold bo'...n ....b.nd .... .If.' ohlch 'ho ...,.d.nt put In joint ..... .lthln on. ..., pdo, to d.ath erg fully taxable a. tran,fer.. 5. Accounto ..t.bll.h.d joln'IY bo'.." ....bond .nd .If. .0'. .h.n one yo., p,lo, '0 d..,h .,. no' t.o.bl.. ft. Account. held by 0 decedent "In trult for" another or othtlrl are taxable fully. REPORTING INSTRUCTIONS - PART 1 _ TAXPAYER RESPONSE 1. BLOCK A _ If .h. lnfo,.allon .... co.pu..tlon In .h. nolleo .'0 co,,"ct .nd d.dUcllon. .'0 no' b.lng cl.I..d, placa an "X" In block "A" of pa.t 1 of .ho "Ta.pay.' R..pon.." ,.c'lon. Sign too copJ.. and .ubol. .h.. .I.h you, chock fo' .ho ...un' of t.. to tho R.gl.'.' of 0111. of tho county Indlco'.d. Th. PA O...,...n' of R...nu. .111 1.'u. .n o"lclol ........n. (For. REY-lS4& EX) upon receipt of the return fro. tho Register of WillS. 2. BLOCK B _ 11 tho ..... .p.cll1.d on .hls nolle. h.. b..n 0' .111 b. ,.po,'.d .nd ta. p.ld .lth .h. p.nnsYl..nl. Inh.dtanc. T.. R.tu,n fl1.d by .h. d.c...n". ,.p,...n..tl.., pl.c. on "X" In bluck "B" o. P." 1 of .h. "T.op.y.' R.'Pon.." ..c'lon. Sign 000 COpy .nd ,.'u,n '0 tho PA O.p.,t..n' of R...nu., Bu'..U of Indl.ldu.1 T.'.', D.P' 2B0601. H."l.bu,g, PA 1712B-0601 In 'h. envelope provided. 1. BLOCK C _ 11 tho notlco lnfo,..tlon Is lnco".ct .ndlo' doductlon. .,. b.lng cl.I..d. ch.ck block "CO .nd co.pl.'. P.'" 2 .nd 3 .cco,dlng to .ho In.t,uctlon. b.lo.. sign '.0 coplo' .nd .ub.l. 'ho. .I.h you, chock fo, .h. ..ount of .., p.y.blo to .ho .ogl.to, 0' 0111. of tho coun'y lndlc.'.d. Tho PA Dopa.t.on' of Ro.onuo 0111 1.'u. .n offlcl.1 ........nt IFo'. REV-I". EX) upon ,.c.lp' of the return froe the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Ent.' tho d.t. tho .ccoun' 0.lgln.l1Y ... ..t.bll.h.d 0' tltl.d In ,h. ..nn.. .,l.tlng .t d.t. 0' d..'h. HDTE: Fo'. d.c.d.n' dying .ft.. 12/12/B2: Accoun" ohlch tho d.c.d.n' put In join' n...' olthln on. (II y.a' of d..,h .,. t.,obl. fullY.' t,.ns'.'S. Ho...." th.'. I. an .,clusion not to .,c..d '3,000 p.' t,.nsf.'.. ,.g.,dl.SS of ,h. ..Iu. of the account or the ~b.r of accounts hold. If . doubl. .,'.,I.k (00) .pp..'s b.fo.. you, fl,.t n... In ,h. .dd'.Ss po,tlon 0' 'hls notlc., tho '1,000 .,cluslon already has be.n doducted fro. the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxabLe for each survivor is deter.ined os follows: A. Tho po,cont to,.blo fo' joint ...ots ost.blishod .0'0 th.n one yo.. pdo, to tho docodon"s doath: 1 DIVIDED BY TOTAL HUMBER OF JOINT OWNERS Exu.ple: A joint asset registered DIVIDED BV TOTAL NUHBER OF X 100 . PERCENT TAXABLE SURVIVING JOINT OWNERS in the na_e of the docedent and two other persons. I DIVIDED BY ,(JDIHT DRHERS) DIVIDED BY 2 (SURVIVORS) . .167 X 100 - 16.7X (TAXABLE FOR EACH SURVIVORI B. Th. po,c.nt ta,.blo fo, .ssots c.a.tod .lthln ono y.a, of .h. d.c.dont's d..th 0' account. o.nad by 'h. doc.don' but h.ld in trust for anothor individuaHs) (trust beneficiaries): 1 DIVIDED BY TOTAL HUHBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 . PERCENT TAXABLE E,a.pla: Join' .ccount ,aglst.,ad In tho na.. of tho d.codon' and t.o oth.' p..sons .nd ostabllshod olthln ono yo.' 0' da.'h by the decedent. 1 DIVIDED BY 2 (SURVIVORS) . .50 X 100 . 501. (TAXABLE FOR EACH SURVIVOR) 4. Tho ..ount .ubloc' to t.. (Iino 4) Is doto,.lnod by oultlplYlno 'ho account balanco (Iino 21 by tho po,c.nt ta,.blo (1lna 31. 5. Enter the total of the debts and deductions listed in Port 3. 6. Tho ..ount t.,ablo (Ilno 61 Is doto,.lnad by subt,ac'lng tho dob" and doductlons (llno 51 "0. .ha ..oun. subjoct to '0' (Ilna ". 7. Enter the appropriate tax rote (lIne 7) as deter_ined below. A. Fo' d.tas o. doath occu..lng ..ta. 6/30/94, tho t., ,.... fo' t,ansfo'. to spou,o, 0'0 as follo.s, 1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 3~. Z. Dates of death on or after 1/1/95 transfers to spouses will be taxed ~t 01. tax rato. Note: For dates of death prior to 7/1/94 transfers to spousas aro taxable at 61.. B. l,.nsfa's to 11no.l doscondan's Including f.tho" .otho', .on, daughto" g,.ndchl1d,.n, son-ln-lao, daughter~in-Iaw, stepchIld and their iS5UO aro taxablo at six porcent (61.). C. T,.nsfo's to all otho's Including b,otha', sisto" unclo, oun', naphoO and nloco a,o ta,ablo ot flf,.on po,cont (I.XI. D. I' you ch.ngo tho t., ..t., plaaso spaclfY you, ,01.'lonshlp '0 .h. da,od.n' In 'ho 0'.0 .,o.'dod. B. Th. ..ount of t., duo (Ilno BI Is dato,olnad by .ultl.,vlng tho ..oun' toxoblo (llno 61 by 'ho to' ,... (1lno 7). CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable dobts Bnd deductions are deter.ined os follows: A. you log.,ly 0'0 ...ponslblo fo' p.y.on', 0' 'ho o.t... .ubjo,' to .d.lnlst,.tlon by . po.son.l ,0p,0.on'.'1.0 Is lnsufflclont to pay the deductiblo lte.s. B. You actuallY paId the debts after death of the decodent and coo furnish proof of pay.ent. C. Dobts bolng cl.l..d .ust b. lto.l..d fully In P.,. 3. If .ddltlon.' .p.'O I. noodod, uso plain p.po' · 1/2" ,II". p,oof of pay.ant .oy bo requested by the PA Depart.ont of Revonuo. iiIIijf&.Ii.;iii~ C~EAL1H OF PENNSYLVANIA DEPARlm:HT OF REVENUE BUREAU OF INDIVIDUAL TAKES DEPT. 280llQl HARRISBURG, PA 111211-01101 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 97-0751 ACN 98139142 DATE 09-16-1998 In.I"" U If' 17-'" EST. OF CLAVTON H ZEIGLER 5.5. NO. 204-01-5935 DATE OF DEATH 05-09-1997 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST [Xl CERTIF. BRENDA Z DAVIDSON 1101 REGENT CT CARLISLE PA 17013 REHIT PAVHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 KEVSTONE FINANCIAL INC has provided the Depart_ent with the infor.aUon llsted below which has been used in ..oleulotln. tho potontlol t., duo. Tholr roeords lndleoto that at tho d..th 01 tho obovo doeodont, you woro . joint ownor/bonollel.ry 01 this account. If you feel this In for_at Ion is Incorrect. please obtain written correction froa the financIal Institution, attach a COpy to this for. and return it to the ~bove address. ThIs Rcroount is tawft~le in AccnrrlAncp with the tnhoritance Tax Laws of tho Co.monwealth of Pennsylvania. Questions .ay be answered by calling (7171 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS Account No. 6400090052 Date 05-04-1991 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due 5,007.84 16.667 834.66 .06 50.08 TAXPAYER RESPONSE %!r~~~m\~;!~~~~~~~~f,:J!~t'~~~:;9!rf~~~~f,!~~~~~~~~~~~!~~~~~~m To insure proper credit to your account. two (2) copies of this notice Dust accoDpany your pay.ent to the R89istor of Wills. "&ke check payable to: "Register of Wills. Agent". x NOTE: If tax pay.ents are .ade within three (3) .onths of the decedent's date of death, you Day deduct a SZ discount of the tax due. Any inherItance tax due wIll beco.e delInquent nine (9) .onths after the date of death. x Tax PART [I] [CHECK ] ONE BLOCK ONLY A. r-- The above infor.atian Gnd tax due is correct. L-J 1. You .ay chouse to re.it pay.ent to tha RaQistar of wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "A" and return this notIce to the Registar of Wills and en official assess.ent will ba issued by thu PA Depart.ent of Revenue. B. ~The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by tha decadent's representative. C. 0 The above infor.aUon is incorrect and/or debts and deductions were paid by you. You Dust co.plete PART 0 and/or PART [Il bolow. .........,'.' .'.'....'?..\9~~!q!A~ij$~'..~~.~ym.:.'uIA#~.'. .,. ',' . 'PAnEPARTMENt.'OF".tlEVENue'i"'."":.':' JOinT/TRUST ACCOUNTS."PAIl ' " " . . : .: ,.. .".....:.:.:':'. "".",,,.;,,, Iii),'" .'",'.'.,.":,}.'"......... ..... ,\.}}.,.," .. ,i,i.,.","",',},;,:;'", """",."",}",..:". ..........,....,..;:.,.,........,-............,......'.'....,'.........'... ,:...;.;,::;.:-:.;:;:::::::: .:,:"".2....",::.,.,"",..""'''',.".,'',.,....,''",:",:""""",:""""" ":"",.,.':"::k."..,.,,.,.,.'.'..". .,/..., .:~.::.;': ..",:"". . "'/"""'" "",.:,,"'."":"',"",'i"" '.::' ",:"":...;"",.,, . .. ,'., . , . , . . . , . .~ -:.:-:.:.:,:,:::.:-: .Wy,...,.,.,.,.,...,.s..... .,.,....,.,. .....,.,."."..,'.'.v.,.,.,.,...,.,. ...........,ij..,.,........................... ,'..'.".".'...:."."..:.".".,:.'.'.....". ".",.,.,:,." :':-:-:':;:':;:":J:;:;:':::'::' ...,...,.; :':"':'. .':!::':':-::::: ,ii:\"'", ,'>>'""",.",.,.,."",.".',','," """:,::"",."":':""':""',:,',','.,,',;.i,,,,,,,.,',"".:',"','" ..:".:.'':' .;1'.........,"""",., ,."",:,.",.,..""",.,."".,."""""",., ,"':.,., i'<<,'" '''''.i::,:,''' ':.;:~;;:::":".;''':':':''::'':''''::''::'':.:.::''''i".'.'.:.:.".' .....'.....:.:...... DEBTS AND DEDUCTIONS CLAIMED ':.!-:.:-:.' ;,:,:,:,:':0 :~::;:i~:;:};;g !;:i:::i:;:;:i:,:::l;:;:;!;:;;:: If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COHPUTATION OF TAX ON LINE 1. Date Established 1 Z. Account Balance 2 3. Percent Taxable 3 X 4. A.ount Subject to Tax 4 5. Debts and Deductions 5 6. Amount Texable 6 7. Tax Rate 7 X 8. Tax Due 8 PART [!] DATE PAID PAVEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax COMPutation) $ Under penalties of perjury, I declare that the facts COMPlete to the best of my knowledge and belief. TAXPAV~NATdtr~ i1-h1.jl",) '-. I have reported above are tru~} correct and HOME (7/7) ,;)l(:J - ijl? WORK () 1 { J 4 I q r TELEPHONE NUMBER DATE I ~. r.' GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with eppllcnble inte,.est based on lnforllolltion .ublllttad by tho fln_nelel Institution. 2. Inheritance tall beCl)lHt' delinquent nino .onths aftar tho dacedont" dnh af dQ8th. 3. A joint account is taxable evon though thu dllcCldont's mtlll9 Wft' flddlld 85 n anttar of convenience, 4. Account. (Including tho.. hold batw..n husband and wlfo) which thl dacadent put In joint "n..s within one year prior to death ara fully taxable as tran.fers. 5. Account. .stabllshed jointlY balwaon husband and wlf. 80ra than 000 year prior to death era not tall8blo. 6. Accounts held by a docadent "In trust for" another or others are tOllablll fulh. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A ~ If tha lnfor8atlon and coaputatlon in the notIce are correct end deductJons are not being clailled, place an "X" In biock "A" of Part 1 of the "Taxpayer Response'" ,lIctlon. Sign two copies and subllit thell with your check for the allount of tax to the RegIster of Wills of the county Indicated. The PA Departllent of Revllnue wIil Issue an official assesSllent (Forll REV-1548 EX) upon recllIpt of the return froll the Register of Wills. 2. BLOCK B _ If the asset specifIed on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representatlvlI, place an "X'" in block "B'" of Part 1 of the "Taxpayer Response'" sectIon. SIgn one COpy and return to the PA Departllent of Revenue, Bureau of Individual Taxes, Dept 280601, tlarrlsburg, PA 17128-0601 in the anvelope prOVided. 3. BLOCK C . If the notice inforllatlon is incorrect and/or deductions are being cia iliad, chock block '"C" and cOIlPlete Parts 2 and 3 according to the Instructions below. Sign two copies and subllit thell with your check for the allount of tax payable to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official assesSMent (ForM REV-1548 EX) upon receipt of tho return froll the Register of 'UUs. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account origInallY was established or titled in the Ilanner existing at date of death. For a decedont dying after 12/12/8Z: Accounts which the decedent put in joint nalles within ona (1) year of death are taxable fully as transfers. However, there 15 an exclusion not to exceod $3,000 per transferee regardless of the value of the account or the nUllber of accounts held. If a double asterisk (MM) appears before your fIrst name In the address portion of thIs notice, tho $3,000 exclusion aiready has been deducted froll the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. Tho percent of the account that is taxable for each survivor is deterllined as follows: A. Tho porcent taxable for joint assets established 1I0re than one year prior to the dpcedent's death: 1 DIVIDED BV TOUl NUHBER OF JOINT OWNERS Exa.ple: A joint asset regIstered DIVIDED BY TOTAL NUHBER OF X 100 .. PERCENT TAXABLE SURVIVING JOINT OWNERS in the na.e of the decedent and two other persons. B. The percent t&xable for assets created within one yoar of tho decedent's death or accounts owned by the decedent but held in trust for another individuai(s) (trust beneficiaries): 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.77. (TAXABLE FOR EACH SURVIVOR) 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT OWNERS DR TRUST BENEFICIARIES X 100 = PERCENT TAXABLE Exa_ple: Joint account reglstored In the na.e of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BV Z (SURVIVORS) .. .50 X 100 . 507. (TAXABLE FOR EACH SURVIVOR) ~. The allount subject to tax (line 4) is deterMined by Ilultiplying the account balance (line Z) by the percent taxable (line 3). 5. Entar the total of the debts and deductions listed In Part 3. 6. The allount taxable (line 6) is deterMined by subtracting the debts and deductions (line 5) fro~ the a~ount subject to tax (line ~). 7. Enter the appropriate tax rate (llno 7) as deterMinod below. A. For dates of death occurring after 6/30/9~, the tax rates for transfers to spouses ore as follows: 1. Dates of death on or after 7/1/94 and before 1/1/95 the rate is 37.. Z. Dates of death on or aftor 1/1/95 transfers to spouses will be taxed at 07. tax rote. Note: For dates of death prior to 711194 transfers to spouses ere taxable at 67.. B. Transfers to lineal descendants including father, lIother, son, daughter, grandchildren, son-in-law, daughter~in-law, stepchild and their issue are taxable at six percent (67.1. C. Transfers to all others inCluding brother, sistor, uncle, aunt, nephew and niece are taxable at fifteon percent (157.). D. If you change the tax rate, pleBse specifY your relationship to tho decedent in the area provided. 8. The BIlount of tax due (line 8) is deterllined by aultiplying tho allount taxable (line 6) by the tax rato (line 7). CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable de~ts and deductions are deterMined as follows: A. You legally are responsible for paYMent, or tho astate subject to adMinistration by a personal representative is Insufficient to pay the deductible itells. B. YOU actually paid the debts after daath of the dacedent and can furnish proof of paYllent. C. Debts being clai.ed lIuSt be IteMized fully In Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of paYllent lIay be reque~tod by the PA Departllent of Revenue. ;:';:,:i,':..j~l~j~~OJi~iii~~J~i~~if:}~!~~~?~t:~~t~J~~~~J~~~~8fc\~~I~~rJ~:':'::.: ."..""""""""""""""""""""""""0R"''':Atl'?''THE'''''llUREAU ""Oft"'lNDIVIDUAeQAXESf""TAXPAVER"'.INQUIR't"UNIT""'IIl'..'.?",'..... .:.:::...'. .::::.. :m;;;r:;ijA~R;~!Y~$/~!!tiJ.~i...t~?2~.*#Ii.....II~P!i8ifI?tt#6~.~.~?...'.~.~~..~~.!~~.;~rAf~~P9H~Y~.. .......... ....... -I' -,.,1 ... Ii 'II :1'1 :!) ::" I ," ~i I :;":":1 r11 ".1 .'...., ,{;.nl .:;...\11 :'..1 [ ..~;/ i g;:ji, ..d . .1' .1 ':'::Jl 'II ::';! ,:'j\ "1' ,'.:1 ""11 .., . I ,-I , .:.,1 '[I .11 '.,1, ::.11' :;1 "~ :rl ;."1 ,." I',~ ..'J "~:' ttV.,,,,,tcot!.ln ~ ~ SCHEDULE F JOINTL Y.OWNED PROPERTY ""CCRESS 524 wilson Street, Carlisle, PA 1'1013 3, Brenda Z. Davidson 1101 Regent Court, Carlisle, PA 17013 c, 1. A, I~ Ils{sl \ I SNfl \ c:,yMCNViEAl.7H CF .:It~NS'lt,,'1AN"" IN~e:llr"HCS iAX ,~i"\.jAH ~e3ICE.~r CEC=r:E~T SUR'lIVING ;CINT 'ENANTISl NAME A. Jean Zeigler JOIN i,-Y.QWNEO PRCF:"U'I: I ..EiiE.=l. I .),\iE I ;Ei~IPr;c~cF.,q~:..UY I lTe~ ;c~ .c~'IT I w.c: ,rc:1.ICe :'lan'.e ct :1nill'lQaI :(I$;llJ:esl.iIIC :atllC ~I ,'lU/iloef ~ 1l/TlII~ :cenat'fltlCi i1Utr.oet. A:ta:.1 ~U,lolae..::I. 7'e,'lAHT .O!NT l:eta ~ oIlHIV-~eK1 teal es;a(!. 2. I 'A&B OA ie ':F .~e."r'" '/ALUE :F ':'SSEi 524 wilson Street (marital home) (~ssessed at 14,170 x common level ratio of 14.29) 202,489.30 3 . A J/IO/9.< ' I'I>(J Certificate of Deposit, Keystone Financial, Inc. (# 6400090052) 5,011.36 4. A Certificate of Deposit Keystone Financial Inc. (6~0007li227) 3,853.13 5. 7 j,J 71 I I .1 Ip/t 0 Money Market account Keystone Financial, Inc. (# 354627) 203,057.72 A 6. A Checking account Keystone Financial, Inc. (# 564699) 7,753.90 certificate of Deposit Keystone Financial, INc. (# 6400073317) 4,423.73 WIFE '." I JE':C'S 'iTE,=l.Eii' 50% 33% 50% 50% 50% 50% ~EI...\TICNSHIP rOCE,':~:::.\lr DAUGHTER JAiE:F ::.~-. "....1:,;= := :eC~:E.'i;-3 :.-:=;:. I \101,244.65 I \ 1,670.45 1,926.56 I 101,528.86 3,876.95 2,211.87 lOVER 7aT.AL;~lsaenrt!(on line 03, .~ecaDl(ulatlCnl I S I 1,lf ...ere iiOace:S ,-:eecea. :nsert acclttcnal snee!s CI :~e same Slzel ,. . ~.~,...~._;,,~y......,..,"........,.\l\J"r~~'.~,":.""""-";':-""--":,.,,''''~ ".........,'."'.. <;Vl",;~"" ,~,,, ,.,' .... .-....... ~., .....- ...."...~.. SCHEDULE F (CONTINUED) Estate of Clayton H. Zeigler County # 1997-751 State # 21-97-00751 ITEM I NUMBER! I LeTTeR I FOR JOINT TENANT I I I ! 7 . A B. A:.. "/: i I: i .1 ~ j '.1 DATE MADE JOINT oeSCiUPTION Of ?ROPfRrY i Shares of Farmers Trust I Co., now known as Keystone Financial, I (2154 shares) I (high of 43 5/8, ! i low of 42 5/8) !~/;)o/Sg I I I , I I I , I I I , t I I I I I ! Inc. : i Certificate of Deposit Keystone Financial, (# 6400073319) I Inc"l ! .. TOTAL VALUe I' DECO'S i OOLLAR VALUE OF OF ASSOT % INT. I oec:oeNT'S INTeREST , ' I I i I i 92,B91.251 , , I I I 3,350.24: I I , , I I , 50% : , 46,445.63 50% .. 1,675.12 iOTAL (Also -!nfer ~n line ~, .,ae::olfuiaflonl 1260,580.09 (If :nore lQOCe :$ .,eeaea ,'nS13rt oaa'itionai ;.,.&r5 ::Jr :ame u:"J _..l~ :~'.: ~.! ..l:':~~~~:~~~"~~-A~ ~~~~-~--J)::;f:~<.11<9!!...E:3/-6:'1'Y - v .5-'<,.(- .H I .MlI7 11&11. I..., '"l&ll.. PI. H "Ar.r .,,""O,OIfICI or tH. \ Ii ( ''''' ~:iiff/~ tE'b;t'~"lltt b , :::. " I;': .' CUYI['U"D UN '1"",nlVA LA II . .... Tit MAD&TI/& /::J 01 our LMd OM b\oUlaM ",,," Auftd,ed cl<iv.1 flfty-nlne. October i. 1M Will' BETWEEN GfORGE C. RUCIl Ind BEllY L. RUCIl. hls wife. of the Borough of Carlisle, Cumberland County. Pennsylv4nla, ond H. GN"~r~ CLAYTON/ZEIGLER and Jean M. Zeigler, hie wile, 01 the lame place, .,......\\'\',1: ,.,.,:',/i .,' . '1111.'!!1:.' "ill, all!. I'!; " " It Iln~'l'" Itl" II' Gram" s: WITNESSETI/, 1M! in C<lfUid...u.n., forty-six hundred ($4600.) in hand paid, the receipt whereof illIerBbu (UllmowkdOtd, eM .aid ,",Mora do and COllver to fAe nid .orantt. & their hJlrs and assIgns, ALL that certaln lot if ground located on the Northwest corner of Wilson Street and Nobla Boulevard in the Borough of Carl1s1e.'Cumberland County, Pennsylvania, more particularly bounded and.d.seribed as follows: , Doll4,., It.webv ora,,' BEGINNING at a point on the. East side of .Wilson '. Street at line of lands heretofore conveyed by Jl"611 H; l'iencie.r,:', _t ux to R. G. Van Zandt et ux by deed dated Marcn 10, 19~6 and recorded in the Office of the Recorder of.Deeds in.andfor Cumberland County in Deed Book "B", vol. 17, page 4891 thence along Wilson, Street..-60uth 13 degrees 2 minute. West 5 feet to a stake; thence along Wilson Street and Noble Boulevard by a curv_ to the right having a radius of 102.63'feet, I distance of 97.~6 feet; thence by a curve to the left h'aving a radius of 125 feet, . distance of 56.~0 feet; thence by, a curve to the right having a radius of 57.24 feet, a distance of 60.34 feet to a stakel thence along. Noble Boulevard North 76 dagrees 56 minutes West 20 feet to a stake; thence by . other lands of Roy H. Wenger and Ruth E. Wenger, his wife, North 13 degrees 2 minutes East 160 feet to a stake at line of land of the said Van Zandt; thence along said land South 76 degrees 56 minutes East 150 feet to the plac~ ,of be,ginnlng. I '.' . .' SUBJECT to the bUtlding and u~e restrictlons.of Ea~t Hills recorded in the ofUce of. the Recorder of Deeds in:.and . for Cumberland County, Penna~ in Plan BookJ4, .page 39. " BEING the same premlse....whleh'.Roy.H. Yl~nger' a,;d"Ruth E. Wenger, his wife, by their dead dated october 11, 19!18, and recorded 1n the Recorderl s Office afo'resald In.Oeed Book. US" vol. 16, page 464, granted and c?nvey~d. to '1_orge ,C. Ruch and .Betty L.. Ruch, hi. wife, Grantors herein. "\' "I, \\\ h ..' 'j :,\";::..;;;~~~:~':- : ,;~f:~;,'';~' .J~..:--..'.; 'I..). ~. ~\ 1 . ,',JI>;::~" " ;1."~.\~:4;'~,'':::t., I .~llUDll^RS' "r'II_1 "~I". ", I: I .I:'''~'''I~~''!'''' '. ::';:~:'~I;..': ~,':'i:=r . i::-./I.......,. : ......'..,." . . ,,,.~.....,. .,-. ..,'.,,,..,' ., .s'DUL.tI\~S , ;..". ~"".-'"' .lIl......;."...'lIn .:-'1"~. ~ "'I ~, . "'I,.,,,., ~ .' ~":' "1 j.. .--..,..... ......"..,.... . .. fl'::~" ~..'.'. 1\~~1~ (:-''\11,. \ .!1 ~~ ".,.'.10 ",' 1',......,jWI..t" . :~f'..rr.,,,.,, ~....,.,!I.. '.. ' "'l . . ,~", ...,,,' ",;',,,", ..!',':":,....','.... ?U DlIlll\RSI , , ..~-, BOO~ ii9 PAlil362 i:. . , -... .tM ...'b .- '..L ,,~. --'-S . 1M/ ANll.lA._.....""'~.,.,.. .. _ __.._ th.y ;\ 1 ;~/~ ~ ,I l/loi,.. 1 _.... wl/J ~., I... 9 n~ ".-. lb ......... "-riW p....,..:l... iq'A /.6lAMdif4.u.u 4 _..u.._. 110...-. their Aft.. _004 ~... ."....,110 ...., gH""" .. W _.,1I1IIl ...." ou... ....- "'.frlIr oIIlIooUoQ .. ""'" Pall rwn.11n dai.. rA, ..... or ..., part tlnHf. IN WITNliSS WHliREOF. _ gHoIot1; Ao Iwrnoolo.d the! r _ 500oi_ 5,.. 1M"""'" ...... ~m __ tori/u... ~ .'_. . .,,:"':.ralttl".~ ) -- .",C7, ~Le( v:;"" ~'J - __.t-~ - -e. --..--..-.... --..- -' -:-,' ~.... I . "t;. -----. ._~ ' ----..-....~-------) e.! 1I0ROUGII or CJ "r.rsiF: REAl. r.O:TATE Tr.~\'.f"~ r....y SCHOOl 0IS11ItCT or mE BOROUGH OF CARliSlE. C~:.:JERl^Na COUNTY. PA. DATl,~~"""ll,..~ AJIOUIIT Ii.;, K. ('0<,(", ~.,.~,: ~,..,,-~~,....,,;, . Aatllt AMfll'....r J 0/3, ~ n.4TE Uc). oAtrllW [1Frc~rr TRl'ST COMPANY '.I,s- CARLISLE omCE ~'\, CARLISlE, PA. ' ,- '1>y./}'...;,.~... Sf4" of PErmSYLV,At:IA Co..', of aJMBEPLAND 0.. /Au. ''''' IS' ID(. }... Wsw fit Dc tobeor . 19 59 . ""ore ..t, Oar uwr.iD",r/ otfiur, ptr.oMl11I ap~art'd Ruch, his wife, boleti to mt! (or ,aJifltU~orilJl proven) 10 bt. the per'on 5 wADI., M"~& ar.....bI~~1'!: eNA. iN i",'",,"en'. (lNd (lehowl<<lu"d IMt tA, Y tztC1dtd 'M lame Jor ,.. pt.l~'.fbi#'",:G1I- taift'1N WITNESS WHEREOF,! Af'rnmlo.d mv,\.oM' (I~6icial'.J. .' ~}:&'tf.~:..~....t.4 . C' (.(, .,. -:.. ~';'(I~ '1\~~~' -.-.-.. . ....=:!!~"fARy..FUBi.iC. '~;~~'?1' -, .......lll'~ ,.~_ 'u .. .""""'.... .....\ ...__.___....,'='I1.1o:!MllA_-,.,~~"..\....fo.. .... .)(tl., i.t Il.l~ (-X-?2~~:;;tl4r ::dV 4-o(~~~",' ct.,q/ /#ql4-1? f: /: ;i).' <</,v~:Z i/", t~Iz'7-d"~:::L~~ ~~/ h 137 .(.' ,J.,.,U4{ ~/.. t:~-(fe ~/ I:} . _ . rJh/U{/J'tl .lo4L~~<-,-- a"70/"/4 'ch?lt~~, George C. Ruth and B.tty L. ~, ,.- - 5/09/ /':ji:ri JEAN 1'1 2E I GLEF< C/O CLAYTON W DAVIDSON COMMOt-lWRltT!j.Oft P~NSYLVANIA DEPART~Nrc5l' REVENUE BUREAU OF INDIVIDUAL TAXES 9EPT.2B060' HARRISBURG, PA 17128.0601 MArlY C. LEWIS REGIS'I~R l)F WII_t.S PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT . No.AA 324511 REV.1162 EX,11.", ES()UHIL RECEIVED FROM: r ACN ASSESSMENT CONTROL NUMBER 101 $54.27 AMOUNT ~rAY'ro1'l w. DIIVIlR)\I, FSOUIRF 2201 f'l)R'rn 2ND SJ'R~t:;1 HARRISBURG. PA 17110 FQtOHERE ESTATE INFORMATION: FILE NUMBER 21-1q97-751 FOLO HERE -- SSN 204-01-5935 NAME OF DECEDENT (LAST) Z-I . i:.r\YTON H DATE OF PAYMENT 1/14/1999 POSTMARK DATE 0/00/0000 COUNTY ClMBERLAND DATE OF DEATH 5 9 1997 REMARKS JEAN M. ZEIGLER C/O CLAYrON W. DIWIOOON,ESQUIRE SEALCHECI< # i 'llUS ROCEIPI'e,c.~ M 324507 PRrNfER'UWm qEj~~~9S (FIRST) (MI) TOTAL AMOUNT PAID $54.27 ct-J RECEIVED BY , . '., / (. ;' MARY C. LEWIS/ REGIRTER OF WILLS ,. /..l' t._y' I~',/,/ '" / '. . y , . 1 . , --~ .---- ------------- --------- .t '~. . , ..-_t" -r~ . _........-_ ". -~"~.:.;wcI J li.,,-.4f"'tl.......'!" ,~~4'.' . ...-.. \ ~, ,-- '. '* NO.l4./\ 324507 REV.II'2EX,II"6) , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.2BOOOl HARRISBURG. PA 17128.0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RECEIVED FROM: r ACN ASSESSMENT CONTROL NUMBER AMOUNT -........ " I \ \ ! \ \ DAVIDSON CLAYTON W lei ~.t5'1 . 27 2201 NORTH 2ND STREET FOLD HERE "A 17110 ESTATE INFORMATION: FILE NUMBER . i j \ FOLD HERE NAME OF DECEDENT (LAST) (FIRST) (Mil DATE OF PAYMENT POSTMARK DATE -I. _r -_-Q COUNTY TOTAL AMOUNT PAID DATE OF DEATH I < THESiFREtE'i'PtS1wERE' VOIDED iOOE RECEIVED BY (X}R!'PRlNTER OFF-I;INE,CN."lf:20':'99 'SEE AA 324511 REPLACEMENl' ROCEIPl' M ~5C7, M 3.ltl~q, Rn-.i129S10 SEE LE'ITER Fl&l ;' M 3.1'/50'1, REGISTER OF VvlLLS JOHN a:;wALD $54.27 INFO~TICN SPOCIALIsr ,.,----------------- _. -.-- - --------,,-----________-_C.lL_____ .. REMARKS 0/00/0000 SEAL CUMBERLANc ....... ,..-.~ . -;:~~ .----:_----.,.;ua .. "_.~-~.-! :.~_. . \ '. , I , I I I i I I I I I r-- I J " :i I, 5/09/1997 JEAN M ZE I GLEI, ~~ C~AYTON l~ DAVIDSON COMMO ~~llH) PENNSYLVANIA DEPART Of~1 ENUE BUREAU OF INDIVIDUAL TAXES OEPT,2B0601 HARRISBURG. PA 17128.0601 RECEIVED FROM: r DAVIDSON CLAYTON W FOLD HERE 2201 NORTH 2ND STREET .A 17110 ESTATE INFORMATION: FILE NUMBER NAME OF DECEDENT (LAST) DATE OF PAYMENT POSTMARK DATE E ,:;rJlJ I r,L MAf(Y' C. l.EI-II S qEGlrjT[r~ OF WIL.LS *' PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 324508 REV,l162 EX ,".96, ACN ASSESSMENT CONTROL NUMBER AMOUNT ') \ \ ~ Q 1. C''j/,.2'" (FIRST) (MI) COUNTY TOTAL AMOUNT PAID DATE OF DEATH REMARKS 0/00/0000 SEAL CUMBERLAND ----.--. -----_._--_. ------ ~.... ..----....---.. . RECEIVED BY $54.27 REGISTER OF WILLS CW .n". -- ._--~_____m'__-'--r:~-;~.--:;-r;'-- i ." " ~._. r r~" ___'._' .__._-~-_~~ _.,4--'~_~ :~~,"'-' , .'. FOLD HERE ... .... ~. 5/0'1/1'1'17 JEAN ~1 ,:E I GLEt'-: C/O CLAYTON W'OAVIDSUN COMMO~~rn<Q! PE'f'NSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~EPT.2e0601 HARRISBURG. PA 17128.0601 '* No.AA 324509 REV."'2EXp'.961 [SDl.I! F~~ I'IM<Y c. l.[WI~; R[Gl~TEn OF WILLS RECEIVED FROM: r DAVIDSON CLAYTON W 2201 NORTH 2ND STREET 'A 17110 ESTATE INFORMATION: FILE NUMBER NAME OF DECEDENT (LAST) DATE OF PAYMENT POSTMARK DATE 21-1997-0751 COUNTY ZEIGLER CLAYTON H DATE OF DEATH PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER AMOUNT llhj; .t;1.:)~ :;:I"'"} '-.j FOLD HERE ., (FIRST) (MI) SSN 20{~-Ol-593~j TOTAL AMOUNT PAID RECEIVED BY 'f15lt.27 REGISTER OF WILLS ^.... ~--_.- -+--- -----..-.-----.----.-.---.. C~, --_._.._._-~---------------~~~-~~-- REMARKS 0/00/0000 SEAL CUMBERLAND :,.. ~ ,.4._1 ___..,.~- -.-..,;.::-- --_.:--.....---.....;;;jl!. ...- '\"- '.! :--:"'-~' ,. ~~. \ , 5/09/ J ....n' JEM. M 2E IGLE:H C/8 CLAYTON W ~AVIDSON COMMO~WF ,ltl!Wfj PEf'lNSYL VANIA DEPARTMI'"i"b'J! REVENuE BUREAU JF INDIVIOUAL TAXES DEPT.?'..0601 HARP,SBURG, PA 17126-0601 RECEIVED FROM: r DAVIDSON CLAYTON W FOLOH'" 2201 NOHTH 2ND . , 'A ESTATE INFORMATION: FILE NUMBER NAME OF DECEDENT (LAST) DATE OF PAYMENT POSTMARK DATE STREET 17110 \ ' , \ 'MI',F!Y C. u.w 1 S F!LO J !-;TLU ()I' IoJlLl.!:; ,...,.,...._ __ __._.____.._ 0_.,. ..._. ~ _m .'_"._".... __ ._. . Fi () PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 324510 REV,II62 EX (11'96, ACN ASSESSMENT CONTROL NUMBER AMOUNT \ \ \ J \ : ~. 1 :1;:::.J, .~~7 FOlD HERE (FIRST) (MI) n7 -~~ ~(',_r _rr~s TOTAL AMOUNT PAID COUNTY ? DATE OF DEATH REMARKS 0/00/0000 SEAL CUMBERLAND RECEIVED BY $5!t.2'7 ilEGISTEF{ OF WILLS Ci-J u_f: r.~~ - -__'-'---.-.---~.:.JJII t:i,}...4o:"Il.T....:'":.'--.. ....... \ '., PAYMENT: Detach the top portion of this Notice and sub.it with ~our pay~ent eode pa~able to the noee and address printed on the reverse side. If RESIDENT DECEDENT ..e check or .oney ordllr payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT .ake check or .oney order payable to: COHHONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on thll Tax Return, Day be requested b~ cODpleting an ftApplication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Rllvenue District Offices or froD tho Departaent's Z4-hour answering service nuabers for fares ordering: In Pennsylvania 1-300-362-2050, outside PennsYlvania and within local HarriSburg area (717) 787-8094, TDO* (717) 712-2Z52 (Hlloring Iapaired only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA OQpartaent of Revenue, Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar eonths after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: ThCl 15Z tax e.nesty non-participation penalty is coaputed on the total of the tax end interest 8ssessCld, and not paid before January 16, 1996, the first day aftar the end of the tax aanosty period. INTEREST: Interest is charged beginning with first day of dolinquency, or nino (9) .onths and one (1) day from the date of death, to the dete of pay.ont. Taxes which becaae delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annUD calculated at a daily rate of .000164. All taxes which becaae deiinquent on and after January 1, 1962 will bear interest at a rato which will vary from call1ndar yoar to calendar ~ear with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 1999 are: VQor Interost Rote Daily Interest Factor VGar InterGst Rate naUy Interost Factor 1982 201.: .000548 1988-1991 111.: .000301 1983 16Z .000438 199Z 91.: .000247 1984 llZ .000301 1993~1994 n .000192 1985 13~ .000356 1995-1996 91.: .000247 ,." 10Z .000274 1999 n .000192 1987 .X .000247 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NoticQ issued after tho tox becGDOS dolinquent will reflect an interest calculation to fifteen (15) da~s be~ond the date of the ossess.ent. If pa~aent is aHde after tho Intorest co.putation date shown on the Notico, odditionol Interest aust be colculated. / 'Y~O (). - r;, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 2806Dl HARRISBURG, PA 171Z8.0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX CLAYTON W DAVIDSON ESQ CLAYTON W DAVIDSON E~~ 2201 N 2ND ST ' .1_. HARRISBURG PA 17110 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-29-1999 ZEIGLER 05-09-1997 21 97-0751 CUMBERLAND 101 r Allount Relli H.d C- '* IIY.IIHU'" tH.UI CLAYTON H 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 ..... REv:is4j-E"x-AFinilij:97Y"Noiicr-<<iF-YNHEiiii'AiicE-TAirApjiiiiiiSEMEN:r,--AL.i:OWAiicE-ifR'----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ZEIGLER CLAYTON H FILE NO. 21 97-0751 ACN 101 DATE 03-29-1999 TAX RETURN WAS: I X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Reel Est.te ISchedule Al (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held stock/Partnership Interest (Schedule Cl (3) 4. Hortgages/Notes Receivable (Schedule Dl (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly OWned Property (Schedule f) (6) 7. Transfers (Schedule Gl (7). 8. Total Assets I CHANGED NO. 01 .00 .00 .00 .00 .00 260.580.09 .00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/HortsaS8 Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax .00 .00 (11) (121 (13) (141 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payaent. 260,580.09 00 260,5BO.09 .00 538,693.B9 If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. A.aunt of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 taxable at Collateral/Class B rate (17) 18. Principel Tax Due NOTE: TAX CREDITS: PAYHENT DATE 02-06-1998 01-14-1999 RECEIPT NUHBER AA269730 AA324511 DISCOUNT (+1 INTEREST/PEN PAID (-) .00 4.16- 41B,561.38 X .00= 120,132.51 X .06= .00 X .15= (181 AHOUNT PAlO 7,157.84 54.27 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 7,207.95 .00 7,207~ 7,207.95 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU MAY BE OUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I RESERVATION: Estates of decedents dying on or before Dece.her lZ, 19&Z ~. if any future interest in the estate is transferred in possession or enjoy.ent to Cless B (colleteral) beneficieries of the decedent after the expiration of any estate for life or for years, the Co..onwealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the laNful Class B (collateral) rate on any such future intercast. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): To fulfill the require.ents of Section Z140 of the Inheritance and Estate Tax Act, Act Zl of 1995. (72 P.S. Section 9140). Detach the top portion of this Notice and sub.it Nlth your pay.ent to the Register of Wills printed on the reverse side. w-tleke chack or .oney order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, .ay be roquested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service ~bers for for., ordering: In PennsylvanIa l-800.362-Z050, outside Pennsylvania and wIthin local Harrisburg area (717) 787-8094, TOOl (717) 77Z-2252 (Hearing I.paired Only). OBJECTIONS: Any perty in Interest not Gatisfied with the appraise.ent, allowance or dIsallowance of deductions, or assess.ent of tax (including discount or Interest) as shown on this Notice aust Object within sixty (60) days of receipt of this Notice by: AD"IN ISTRATIYE CORRECTIONS: DISCOUNT: PENAL TV: INTEREST: --written protest to the PI. Deparbent of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PI. 17128-1021, OR --election to have the .atter deter.ined et audit of the account of the personal representative, OR -~appeal to the Orphans' Court. Factual errors discovered on thlG assess.ent should be addressed in writing to: PI. Depart.ent of Revenue, Bureau of IndivIdual Taxes, ATTN: Post Assess.ent Review Unit, Dept. 280601, HarriSburg, PI. 17126-0601 Phone (717) 787.6505. See page 5 of the booklet "Instructions for InhQritence Tax Return for a Resident Decedent" (REV-150l) for an explanatIon of administratively correctable errors. If any tax due is p~id within three (3) calendar months after the decedent's death, B five percent (5~) discount of the tax paid is allowod. The 15~ tax a~nesty non~participntion Fenalty is co.puted on the total of the tax and intorest assessed, and not paid before January 18, 1996, the first day after the end of the tax a~esty period. This nonwparticipation penalty is appealebie in the sa.e .anner and in the the sa.e ti_o periOd as yoU would eppeal the tax and interest that has been assessed as IndIcated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) .Dnths and on. (1) day from the date of death, to the date of pay.ent. Taxes which became delinquent before Janual'y 1, 1982 bear inhrost at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after January 1, 1982 will bear interest at a rate which will vary froD calender year to calendar year with that rate announced by the PI. Depnrt.ent of Revenue. The epplicable interest rates for 1982 through 1999 aro: Y.!!! Interest Rete Dally Interest Factor !!!r Interest Rate Daily Interest Factor 1982 20~ .000548 1988.1991 117- .000301 1983 167- .000438 1992 97- .000247 1964 11~ .000301 1993-1994 7% .000192 1985 137- .000356 1995w1998 91: .000247 1986 101: .000274 1999 7% .000192 1987 9% .000247 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NotIce issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess.ent. If pay.ent is .ado after the interest co.putation date shown on the Hotice, additional interest must be calculated. -' HM-eIlltO' "D'i~llO' 1H.nlltO. :lB'ZiILO :'ON rillO.l '~Nr '1VNOI1YNllilNr.lly!s'llY:/O NOISWO y '",03131VLS",V t. " .,', < Q ~ == ~ ~ ~ .. ~ \,) ~ ~ ~ . < ~ 0 ~ Z ~ T. ;, " [JJ < M " Z :; " . 0 :. ~ . ~ 0 .r. . '.' >. ~ , or, >. !: . ~ [jJ . ~ ... . r5 >. .. \,) . ~ Q . Z 7- :: . < Q Z J ~ ~ " . ~ " . ~ ~ ~ '. .~ .' ~ FAMILY SETTLEMENT AGREEMENT THIS STATEMENT, made this 15th day of April, 1999, by Jean M. Zeigler, Brenda Z. Davidson and Kimberly Zeigler, all of Cumberland County, Pennsylvania. WITNESSETH: WHEREAS, Clayton H. Zeigler, of 544 Wilson Street, Carlisle, PA, died on May 9, 1997; and WHEREAS, On September 10, 1997, Letters Testamentary were granted to Jean M. Zeigler at File No. 1997-751, PA No. 2197-751 in the Register of Wills Office for Cumberland County, Pennsylvania; and WHEREAS, the said Jean M. Zeigler has administered the Estate of Clayton H. Zeigler, up until the present time and has paid all debts of the estate, including inheritance Tax owed; and WHEREAS, the Estate of Clayton H. Zeigler has paid the following debts and made the following distributions: Jean M. Zeigler - Real Prop. Dis~ (Present Value of Jean's Life Es~te in Real Estate located at 1235 Ritner Highway) Kimberly Zeigler - Real Prop. Dist. (Future Value of % of Real Estate) Brenda Z. Davidson - Real Prop. Dist. (Future Value of % of Real Estate) Brenda Z. Davidson - Prop. Dist Funeral expenses Attorney Fees Probate Fees Appraisal Advertising Fees WHEREAS, Jean M. Zeigler, Brenda Z. Davidson and Kimberly Zeigler desire to forego a formal accounting and scheduled distribution and desire to conclude the estate by virtue of the filing of this document. $165,702.72 $ 59,648.64 $ 59,648.64 $ 1,670.45 ., $ 8,515.00 $ 600.00 $ 314.00 $ 25.00 $ 94.20 NOW THEREFORE, the said Jean M. Zeigler, Brenda Z. Davidson, and Kimberly Zeigler, intending to be legally bound, states as follows 1. The said Jean M. Zeigler, Brenda Z. Davidson, and Kimberly Zeigler, as beneficiaries, state that the Executrix of the Estate of Clayton H. Zeigler need not file a formal accounting or scheduled distribution. 2. Jean M. Zeigler, Brenda Z. Davidson and Kimberly Zeigler state that the following additional costs owing by the , . STATUS REPORT UNDER RULE 6.12 Name of Decedent: Clayton H. ;ZeiQ1er Date of Death: 5/9/1997 Will No. 1997-751 Adm in. No. 2197-0751 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State ~ether administration of the estate is complete: Yes r/ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (i f any) for the personal replesentative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: q4.2/'1? I ..,.., ,-~ Cla on W. Name (Please type or print) 2201 North Second Street Address HarrisbuEg, PA 17110 ( 717) 233-4141 Te I. No. ("j ~:, ~~ :; (""" -'~ Personal Representative ~ounsel for personal representative Capacity: (MAH: rmfl AM3) ............,..".,""'_~.,..,<''''..;.:,~~,.".''''.,'h.' ",