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Home My WebLink About97-00768 PETITION FOR PRODAn: and (,RANT ()Io' I.ET'l'Io:RS l.1-1'ff7- O'1lP 8_, . Ellate of -.SandriJ L. llirt a/50 known a.' _-- .___~_.._a_ 1'10. To: ___ ._. . . Kell"ler nl W.lll~ 1m pIe I ._, Deceased. Cnunly nf . Cl~l .:1 .III< In Ihe Soc;al Security No. 197-40-5977_._... ...., CllnlJl...nweOlllh of I'ennlylvnnlll The petition of the undersigned respectfully Icpre~enu Ihnl: Your pelilioner(s), who is/are 18 years of nge or Illder anlhe e~eclll(Jr inlhe last will of the above decedent, dated _.... 18 M.m.:h ~ . ._named ,19 <J7 . .,-- --------- .- .~.___. ..0 ~.__' Deeendent was domiciled al death in_s:.\lIl1!2Cr~ilnd Cpllnl~, !'ennsylvanla, with ltel:._1asl family or principal residence al... 779 Hllmer Stn,cl. III 1..1Iu! d. ..}'~~l~~ pe"n.:l-v-'IYrl 'T'r1..mc:'hip ...---.-.-.-... -....- (state ulcvant circuO\stlncC5, C... rcnun,,,,tlC,m, c1l'llh uf UI'lUlllI, eft.) -_._...~.......__. ..--.. (list JUtel, numbel "lid IIItlncll'"lht) 47 . 13 ^UCJlIst 97 D'ff~~dil'J1;rcf&ce at 77gVl'fI{fuf~!I~tPll& ;. ,IL. al ._._...lll Enol", -,-_.. . Except as follows, decedent did nol mnrry, was nUl divorced ;\IId did nul have n ""lid hnrn nr adnpted arter e~eculion of the will orrered ror probale; was nut the viclim or a klllinllulIll wus never adjudicaled incompelent:-- ..n.'_. . . -" Peeendent at death owned propellY with eSlimllted Vl.IIIl" u. rollnw" (If domiciled in Pa.) All "e.sonnl propclly $ (If nol domiciled in Pa.) Personal properlY in !'ennsylvania $ (If not domiciled in Pa.) Personal prupelly in County $_. Value of real estale in Pennsylvania SL..::o. ~.~Q_.n situated as follows: 779 HUl1\er StJ'q9tJ_.~st. pennsooro Ta.-msln~..... .._u._ ('"mn",rl ;mn Cnllnty .. __.._. __.n'. .-._-- '1,ooo.''''P. -,--._-0....-.----- .. -------------- WHEREFORE, pelitioner(s) respectfully requesUsl the ptOhUIC uf the last will and codieil(s) testillnentilry presented herewith and Ihe granl of 1ellers.__...-.-..-.-.... n_ .n.' . .- . -..--..., _._._._.n_ HnUl.lnrnlIIY, a,lllllnluralion c,t...; Ilhnini"lIallon It.b.n.c.l.l.) .------- -. .-- - -.-- -. .--' tberon. i 'O~ .;;~ U" "'u C -g,g ""il ~.. '!!'- aD .~ Vl : ~~ sql'~.-~."~..'~ '?7 H"n'l' Rnad--_.-.- ...-.-..... ~-U'02S-n_._.. -. ---" . _...._.----~._-- -+-.- +-- _....~--_.~--~ ~___.....-.u ... _______._+.._____ _..--_._----_._------~_...- .--.-----...-.------..-....-.. ..- -.-.----..---.----- ---------..--. ...-_.-._."~-'''-' .-- ~...--_._- ~-- -----.---.---"...- ----..--..----..+ ..- " __.__. ._......._._ ____..__..____n.__..._. oATil 01>' I'ERSONAL REPRESENTATIVE ~~~~~~:AL'I~~:X:~NS\'I.V^NI^.} SH . \ The petitioner(s) Hhove'lIl1J1led sweill(s) 1II affirl1l(sllhat the stlltements in the fmegoing petition are \ lrue and eOlleetlo the hest of lhe kuowledse 11Ild belief or Iletiliulle.tsl nnellhlllllB personlll represen. . lalive(.) of lhe above decedelltlletilioller(.) will wI.1I nmlltllly ael",ini~ler the estate IIccordillg to law. ..1 Sworn 10 or llffirmed and subscrihed 9a:1'M4.-- 0 ~.._---- '" 'I before me this _Jr:d-..- _ dAY If _ ..----.' ..' _n__ ~. i 15.,~_~~;,v,n,J1~",,,, ',.,,,,,,,',',',,:,,,, ""~~~:~~~" ,1",,,..,,,,, I ~:. .1 :l':'" ,j"', j(:l '(.'2 Yljr,:; ~.;. ~_t;)~:.: .-....,.; \' ""c." ae"d ~,'J.i;,j.:;,";"';''-:'"'''' i,~~>l"lIJ'r.,"'""""",,__,~- '. No. ..QU - Jlfr'7~O?u ff Estate of ~9J)dra L. wi.r:t _'d , Deceased DECREE 0..' PROBAn; ANI) GRANT 0... I>ETTI<;RS SEPT. 18 97 AND NOW ___ 19_. in consideration of the petition on the reverse side hereof. satbfactory proof having bcen presented beforc me, n IS DECREED that the instrument(.) dated 1fLMarch 1997 described thercin be admitted to probate and filed of record as the last will of . Sandra L. Win. and Lellets testamentary_ arc hereby granted to James D. Schell l1t~r~eun~,s FEES Probate, Lellers. Etc. ..,...... S 2 3:; . 00 Samuel L. Andes,. Suprene Court ID # 17225 ~!I~a~g~ficates( l) .......... $ 1:1: 88 ATTORNEV tSup, 0.1,0. No.) Renunciation ...........,.... $ 525 N. 12th Street, Lemoyne, PA 17043 JCP $ 5.00 ADDRESS TOTAL _ S 273.00 (717) Filed '....".... S.ERE'l'.~ .18.,. .1.99.,.. 761-5361 PHONE LETTERS AND ORDER MAILED TO ATTORNEY r-. ~ ~ , ... ) s:r::- \c. -..j :0 Co'; rn U I W ''';:j ,0.0 co l>1.S'1. as'J_ J_ T l. S~N~ff , '~~~t~IW Wd L~:Z0 3n~ L6-9z-~n~ , ,- ... ..... .. (_: '.~' M 'I (/l .. 0 " !:: ~ " ~ . <( ~ ::: .. Z z ... . < ~ . . ~ 5 s ... ...i x >- >- " 0 "' ....l ;l ~ . z z .. z ~ I>: . 0 ;l ~ 0 .. 0: .. ~ ... . ,j ~ 0 <: z z CfJ " >- " 0 " ~ ,. '" ... . . -~ . --' I , I I I I I' II I c- d ...-/" ()O ~ ((J ~ 10 1 ~ O:::-::."::3.....y ~\\~\<< WILL OF SANDRA L. WIR. I, SANDRA L. WIRT, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to such of my issue, per stirpes, as survive my death by sixty (60) days. ITEM III. Should any of my issue entitled to a share of my estate not have attained the age of fifty-two (52) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest, the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and education of the issue or to make payment for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue. Any principal or income not so applied shall be distributed to such issue when he or she attains the age of fifty-two (52) years, or if he or she dies prior thereto, to such of his or her issue as survive his or her death by sixty (60) days or, if he or she leaves no such issue, then to such of my issue, per stirpes, as survive his or her death by sixty (60) days. ITEM IV. I appoint my uncle, JAMES D. SCHELL, of Enola, Pennsylvania, trustee of the trust or trusts created by this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as trustee, I appoint my brothers, WILLIAM Page 1 of 6 l~j 'h; B. WIRT and RICHARD E. WIRT to serve jointly as co-trustees with the requirement that they make all decisions jointly and that they cooperate with each other so such decisions can be made in a timely fashion and, unless not otherwise reasonably possible, within thirty (30) days of the time such decision is required. ITEM V. I direct that my house at 779 Humer Street in East Pennsboro Township, Cumberland County, Pennsylvania, be transferred to the trust created for my son, JASON HIPPENSTEEL, if he survives my death by sixty (60) days without having attained the age of fifty-two (52) years and if there are sufficient assets to make that transfer and still equally fund any other trust or trusts created for my issue pursuant to Item III of this my last will. With regard to said home, I further direct: A. That my son, JASON HIPPENSTEEL, shall have the option to receive the home at 779 Humer Street from the trust for him at any time between the first day of January, 2002, and the thirtieth day of June, 2002, by notifying the trustee of that trust of his election to receive the home and, at the time he receives a deed and between the first dClY of January, 2002, and the thirtieth day of June, 2002, paying to the trust for my daughter, KAREN HIPPENSTEEL, or any successor trust to her trust, the sum of Fifty Thousand ($50,000.00) Dollars. B. In the event that JASON HIPPENSTEEL pays Fifty Thousand ($50,000.00) Dollars to the trust held for KAREN HIPPENSTEEL and she is, at {IJ that time, alive, she shall have the right to receive a distribution of Fifty Thousand ($50,000.00) Dollars from her trust, at any time thereafter, upon her written request, on the condition that such sum be used by her to purchase or otherwise acquire a residence for her occupancy and use. c- O .-- ()<J ......... .----'" rf" C. The trustee of the trust created for JASON HIPPENSTEEL is hereby directed to retain ownership of my home at 779 Humer Street, if economically feasible, at least through the first day of July, 2002. In the event that JASON HIPPENSTEEL does not exercise the option granted to him hereunder, my said Page 2 of 6 "t ,:~'~,H.r,., .,.,.,.~,<.......,.,.....-"~,.".",,,,-...._.- r- es- - lX? - --- r(> 1 ;3 .{fJ ~ trustee, at its sole discretion, may thereafter sell or otherwise liquidate the property and retain the proceeds of such sale or liquidation within the trust. ITEM VI. I appoint my uncle, JAMES D. SCHELL, executor of this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint my brothers, WILLIAM B. WIRT and RICHARD E. WIRT, or the survivor of them, co.executors of this my last will. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania Law and by the preceding paragraphs of this my last will, I hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fiduciaries). without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or beneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from Page 3 of 6 ~!\~"~i;.'..,.}""",-'",\:',, ,__,__,./~;~~t~,~,~&.6.vJj;J,m~>.:.j;:'~;.w.i);;r-.t.'~~~"l:\lm.;.',,'.~>1J;:!!-~~.;m~,1:iC-r;.o,:j:l-~ ~<''','1,',~,~,.~1.'.';';' . accumulated income or from principal such amounts as my trustee, in its sole discretion, deems advisable for the education, welfare, and comfort of the trust beneficiary. ITEM VIII, All of the interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any execution or attachment. ITEM IX. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand this I is day of ~~ ,1997. ~~ ~\.\J~d- SANDRA L. WIRT - Page 4 of 6 c- if ---- (xJ - - VfJ '~ {O 1 ~ The preceding instrument, consisting of this and four other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published, and declared by SANDRA L. WIRT, the testatrix therein named, as and for her last will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~~~ Samuel L. Andes um ~~ Amy Rose~ Page 5 of 6 ..... '. COMMONWEALTH OF PENtJSYLVANIA DEPARTMErn OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARR1S!3URG, PA 17128.0601 ,~~Jt-t. ~ NO. AA 242436 AEV1162EXI""" FOlD HERE ~ ."":'j-------- -- - ---. - ---.- .-- --'-.-- --+ ---. --- - - --- --- --- -- - _.- --- -- --------.- I PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT SAMUEL L ANDES ESQUIRE 101 s2,500.00 535 N 12TH STREET LEMDYNE, PA 17043 FOLD HERE ESTATE INFORMATION: FILE NUMBER 21-1997-0768 SSN 197-40-5977 NAME OF DECEDENT ILAST) (FIRST) (MI) WIRT SANDRA L DATE OF PAYMENT 11/06/1997 POSTMARK DATE 0/00/0000 COUNTY CUMBERLAND DATE OF DEATH TOTAL AMOUNT PAID $2,500.00 vz '. /. ( ..i" I, (..... I "- RECEIVED BY' 'f: .,. _, ,<cU', 1...)< f/.&,U , MARY C. LEW I S ,,( /,,':'/J 1/'1' .It::t'' . ..".,/ I...."'. . REGISTER OF WILLS ' <n REMARKS SAMUEL LANDES ESQ SEAt:HECK# 1884 pI.,c-,".": ~: ~~'i r:11 \Nli_I_~~ ",., " ,! . .-. -'------ , -,. _.---------." -~.:.:W1I fT~,14.oc:n..~_~ .~-'~~-' , \. E - CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent:. Sandra L. Wirt Date of Death: 13 August 1997 Will No. 1997-00768 To the Register: 2197-0768 Admin. No. I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 23 September 1997 ~ Karen Hippensteel Jason Hippensteel Address 779 Humer Street, Enola, PA 17025 779 Humer Street, Enola, PA 17025 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except none. Date: 23 September 1997 ~~QA S1: ture (-,I , ..'.. ~,) (,\,. .-,' I Name Samuel L. Andes Add ress 525 N. 12th Street Lerroyne, FA 17043 717 Telephone ( ) 761-5361 Capacity: Personal Representative x Counsel for personal representative 15-(J(',,~ - rl c: REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT 1l{V1!ltlE~.{,gl) j~i.. COMMON~~SVLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRI B R PA 11128-0601 OECEOENTSfWAE (lAST. fiRST. AND MIDDLE INITIAL I uY . bin tIlOU b S89." word' I- Z W o W o W o ~ ~:!~ idil:g %~.J u.... ~ FIlfHUMBER 1-...\ q l COtMTY Y{AA o 1 w t ........ W I R 1'" 'So It 1'1 () (l. It /.. socw. SECURI'N NUMBER DATE OF DEATH ",-Yo-S,\11 OS/131\'f"t7 (IF fWllCAOlE) SURIJIVlNG SPOUSE'S tW.!E (lAST. FIRST. AND MIDDLE INIM) SOClAL SECURIN NlJ,lIlf;R O.A.TEOF81RTH I I THIS RETURN MUST BE FILED IN DUPLICATE WITH TNE REGISTER OF WILLS lz w o z o .. .. i:! '" o u o 1. Original Relum 0 2.supplemenlalRelUm 0 3. Remainder Relum I'".''''''''' "."'" o 4. Llmiled Eslale 0 4a. Fulure InlereslCompromise ,'""........ ".".82) 0 5. Federal Eslale Tax Relum Required o 6. Decadenl Died Teslale I""'""" .WI} 0 7. Decedenl Mainlained a Living TNSII""'" coo,,, 'NO'} - 8. T olal Number of Safe Depo.~ Bo,e. o 9. Litigalion Procee<!s Received 0 10. Spousal Poverty Credit I'..".........., ".ll." "" """1 0 It EleCtion to Iaxunder Sec. 9113IA) I'bCJlSchO} THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ~E COMPLETE MAluNG MlDRESS samuel L. Andes 525 North 12th Street FIRMNAME 11l".~a"l P.O. BoX 168 LemOyne, PA 17043 1. Real Eslale (Schedule A) 2. Sloeks and Bonds (Schedule B) (1) 1 0 8 , 0 0 0 ~@; (2) o . ~~ \!i :ni?? OJ ron r-'" (....,.Q (3) 0 '0 0 ::;: '.' ~ ", \... (4) o . 0 0 ~ VJ '.'. (5) 1 6 ,7 4 2 . ,5 ) ~f~ . '. a (6) 0 16 ~9 Cl (/> 0 ;>;:1 Vi - (7) 7 3 6 4 2 8 VJ , (8) ,1 3 2, 1 0 6 . 7 9 z o ~ :> l- ii: < o W 0:: 3. Closeiy Heid CO'llOration,Partne"'hip or Sole.Prophelo",hip 4. Mortgages & Noles Receivable ISchedule D) 5. Cash. Bank Deposits & Miscellaneous Pe",onal Property (Schedule E) 6. Jointly OWned Property ISchedule F) 7. inler.Vivos Transfe", & Miscellaneous Non,Probale Property (Schedule G or L) 8. Total Gross Assets Itolal Lines 1.7} 24,998.66 60678.37 9. Funeral E'penses & Administrative Costs (Scheduie H) (9) 10. Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (TO) 8 5,6 7 7 o 3 4 6,4 2 9 76 0 o 0 4 6,4 2 9 7 6 It Tolal Deductions 1I0lai Lines 9 & 10} (1 I) 12. Net Value of Estate (Line 8 minus Line 1 I) 112} 13. Chahlabie and Govemmenlal BequeslsiSec 9113 TNSIS for which an eiection to la, has not been (13) made ISchedule J) z o i= ~i! ...::) II. :IE o " 14. Net Value Subject to Tax lLine 12 minus Line 13) 15. Amounl 01 line 14 taxable at the spousal tax rate ' See instructions on reverse side for applicable percentage 16. Amount olline 14 taxabie al6%rate 4 6 , 4 2 9 7 6 17. Amounl olline 14 taxabie al 15% rate (14) x .0 (15) 2,78579 x .06 (15) (17) (18) 2,7 8 5 7 9 x .15 18. Tax Due > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Umler pe"lties of penury. I 'oelare ~at I have examinod ~is relum. ioclodi'll accompanyi'll schodu.s al1d slat."",., and to~. besl 01 my -ledge and beli.f. il is true, co"oel al1d compl.te. DeclaratiOll 01 preparer o~er than the rsonal fa s n ahvals baSad on I inl nn r l which re t h kn I e SIG TURE OF PERSON RE 0 iBLE FOR FILING RETURN ADDRESS ~ 51 A UR OF PRE RER 19. \'2'1 HeN~Y Er0Qt.-A Ph OAD \1"2.$ DATE S j,-l.j'l!? DATE ADDRESS i'()~ (b'ls" Decedent's Complete Address: 51RHlAODII' '" ---779-ilumc ~'-S-t-~-~;;t- ----..---. SfMf: PA liP 17025 CITY Eno1iJ Tax Payments and Credits: 1 Tax Due (p,1Qe 1 LlllC lB) 2. Credits/Payments A Spousal Poverty Cred'l 8 Prror Payments C DlScounl ('1 2,785.:]9 -'$ 2~ OCr:OO- $125.00 Total Credits ( A . 8 + C I 121 $ 2 , 625 . 00 3. loleresVPenalty if applicable D.lnterest E. Penalty TotallnleresVPenalty (D' E) (3) 4. If line 2 IS grealer than line' + line 3, enler Ihe difference. This is the OVERPAYMENT, Check box on Page 1 Line 19to reque.t a refund (4) 5. If line 1 + line 3 is grealer than line 2, enter the difference. This is the TAX DUE. (5) $160 . 79 A. Enter the inlerest on the lax due. (SA) 8. Enter the lotal of Line 5 + SA This IS Ihe BALANCE DUE. (58) $160 . 79 Make Check ~able to; REGISTER OF WILLS, AGENT ~1IUa _~r-- ~-_..__ --~--PiII1H PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN TH~ APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .............................................................0 0 b. retain the right to designate who shall use the property transferred or its income: ................ 0 0 c. retain a reversionary interest: or,............................................................................................ 0 0 d. receive the promise for life of either payments, benefits or care? ......................................... 0 0 2. If death occurred on or before December 12. 1962. 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 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .......,...........,..............,..............................................................................,.... 0 0 4. Did decedent own an individual retirement account, annuily. or other non-probate property?.... 0 0 -= "\'.' : t ",;';',-1:':(,'. 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, ~9116 (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. ~9116 (a) (1.1) (ii) provided for the reduction of Ihe rate imposed on the net value of transfers to or for the use of the surviving spouse from 3% 10 0% for dates of death on or after January 1. 1995. The statute does not exempt a transfer 10 a surviving spouse from tax. and the statulory requiremenls for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary, . FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following queslinn by placing an "x" in the appropriate space. Did the decedent create a trust or similar arrangement which is solely for the surviving spouse's benefit for his or her entire tifetime? Yes 0 No 0 If you answered yes to the above question, Ihe tax on the Irust or simiiar arrangement is postponed until the death of the second spouse. at which time it will be fully taxable at the rate(s) applicable 10 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 lax due in this estate. You may wish 10 file Schedule 0 in order to make the election available under Section 9113. If the etection is made. the trust or similar arrangement is taxed in the estate of Ihe 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 al the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election. you must attach Schedule.O to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or similar arrangement between the surviving spouse and the remainder beneficiary(ies). .'T"-.r.:.. -..-----.:- . . , ...~......~~:- -'\~ ... IIIV.I"""'''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE IDEm DfCFO[NI All rell property owned lolely or II. tenant In common mUlt be reported.t faIr market value Fair ma~ol value is definerj i\S the pnce al which property would bo exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowledge of the relevant factS Real property ~lch Is jolntly.owned wlth right of lurvivorshl mUlt be disclosed on Schedule F. ITEM NUMBER ,. ESTATE OF SCHEDULE A REAL ESTATE Sundru L. Wirt FILE NUMBER 21-1997-0768 DESCRIPTION Single family residence ut 779 Humer Street in Enola, East pennsboro Township, Cumberland County, Pennsyl- vania, held in the individuul name of the decedent (see appraisal attabhed) VALUE AT DATE OF DEATH $108,000.00 TOTAL (Also enter on line 1, Recapitulation) $108, 000 . 00 (If more space is needed. insert additional sheets of the same size) FREEMAN REAL EST ATE 4076 Market Street, 3rd Floor Camp Hill, PA 17011 (717) 763-7712 Fax (717) 731-9612 October 1, 1997 Samuel L. Andes Attorney at Law 525 N. 12th Street PO Box 168 Lemoyne, PA 17043 Ref: Appraisal- Estate of Sandra Wirt 779 Humer Avenue Enola, PA Dear Mr. Andes: In accordance with your request, I have made an inspection of the subject property in order to ascertain its Market Value for estate purposes. Please be advised that, it is my opinion, the subject property has a present day Market Value as of August 13, 1997, of $108,000. If you should require any additional information, please do not hesitate to contact me. yours, ....., U=-I P'b...t. D.",'."o. UNIFORM RESIDENTIAL APPRAISAL REPORT .11. No. "toPlIIIV Alkll"!'lll 7.19-1lumcL_Av.cnul.!...-__~____ __.,_ ________CIIV __EnolQ_~___~~_.rA_ lip Codl' l.l.Ol5 l(>U:lIOU!4cr~c.c-dJmc.na.LnIUl_hclow____.__~__ ___"_'__~'__________ CIKII1IUlunlJccl.nntl ARII""SOI'-!I PalcplNo ___ __.__. ____.._~;~~~:'.I_i997_.!1F. ',Il~_~lt-jO(]. ~~~l^!;!\l'!'l!;rtw'fll!l $ Oot-roWf'l CUrll'fllOWIII'r . ,cupalll Owr~r 11'11;1111 f'rollmtV '~llil" allt:lfi\t'wlt: 'I'I! SUllfl'" ll'ar,l't~,kt !'rOll'ft 'VIii' pun C(}(~lfmllmIJlII (HUO/VA mllYI H(JA$ N"tt;ltll~~!'fOl'_:~!...!"~EnsL~Pf'_nI\Hbnrn__TuwnHld II _._._.__ .~_~::!~.~~~~~l:._ 42~4 L______~l~~~~~~L07 E.1k! ''rIC'' ~-.._.N/A-__~~~~~~~___.NI A__ ___J~'~,(!_'~I~M~~r!'_~~~~_lt~:~~,~~'.~?.2~~.~~:-~Ir, I~~~~)Y_~~N/A_______ Lt'ndl" ICllflnt SLlmuc.Ll._Andcs..,.....AtlOrJ1c.y__~'.~~:'~_ 525 _.N._ i211LS lJ:::ccl,.....-EO._Bux.....168 t--_.I.emoy nc._l.!.JLJ.lj}4..1- AfJP'm!'>l~I Adll""I'l I Locnhon fllllal Predominant Single lamll.,. housing Prll!lentlani::l use % and U!U! chanqe RUlliI/O tJtlllf't ;>r,', occupAncy ~~:;(~I ~;c,~ o.K' 1,111111'1 _J!Q. [!] No! hk(>ly 0 llk"ly Growth lall' 0 It.mid lit] OWIIl'f lL low ~~ 2.0\ fall1lly 0 In 11fOr-P.!l!l PrOClfllly Y"~J(l!l OI'lr./f',l!l1l1l;1 lit] t-llilbll' LIOf!chmnQ [J fl'n.1Il1 35 1IIIlh 70 Multl.I,lfllIIV To Drmand/m'lll~y DShorl;H/f' [iJ In ll.11.1ocr. 0 CM'f ~Uf~~y IXJ V.lr..llll 10 S....f I'H'I~1(I"fr:1I11 ClIlllfllfllf':l,ll Mmk(~llIlQhnlf' rlUrdP,:lm05[Xl :HilllO'lf"J.o,l',ljrnos J-- \';\(~ntIO'<I"IS',1 6 35 Municlp<1l 20 Natll: Race and Ih. fllclaf compolllllon or lho nelghbo.hood A,e nol ftpprai9allftclor~1. Nl'io;lhhorhoodhoulldarl(ls",K1chmllCl.lfIs1JCS *This de81g!'l~L~ioQ.j_ncluc!cs.-!LI!.~~blic Pilrk and land util.ized by the East Pen~o Township for munlc~~LP'oRes. The predominant land URC is devoted to Fllctl'lfslhalllll"ct rtlP. m<lfk('llll~hlv oilhi' pIOllmli(!s IIllhr' n+'IIJhhOlhood IllfO_lIllIly In empIOyfrlf'lIl.llv.1 aIl1l:nl!i1l5. emtJloynlenllil,I!JlhIV. appt'al to mmkel, elcl residential constructionL--- . The sJ,Jblect oroQg,.tD'_MLJtl-tun_tcd Il~g!ll_~~ H~JlUrban rcsidentlnl settin' in which the homes arc similar sod/Dr compatible as to a&.Q..._~sig~J etc. The arel!~!!lQY..s eilse of access to shopping, schools Bnd emolovment centers vll1 Wertzville Rand which forms the northern boundar as well as Center Street which forms the western boundary. There are no adverse market trends and this Markel condltlOf\!l rn!llP sublf'Cllw!lyhhorhood 11I1C'uc:lll~ supporllOf 111(' .11)()\I() conclUSlOflli I('Ll!ed 10 lhe trprK1 01 OIOIll'rly v"iut:'s. rll'n~lr"(I/SlJPllly. and marketing linlll - . such as (jal.l on compelltive propertIes IOf s"l{' tn till' flf'l{Jhhmhood. dt:'5Cllplloll 01 lilt' fJII'VillflllCC 01 S;Jte5 ;Jlld 'manClnll concessions. tllcl should continue into the foreseeable futlire. The demand/supply ratio is in balance as evillenced by the nbsor tion rate of those homes exposed to the market. Prevalent financ!n is b conventional mellns with man urchascrs utl1izin FHA and VA ro rams. Nt^--. V:lconl iMo Protecllnlo.mallon 10' PUDs III apphcable)- -Is Ihe deveklper/b,lllc:ler 111 control 01 the .lorne OWI1Cf5' AsSOCI;Jl/on IIIOA1? Yes Appro~lmal(>lolnllllJmber 01 unit5 in the subJecl prOlecl NI A ApprO~lmate 101.,1 number of UllIls 107"'Sillt! in Ill(! subJecl plOlt:'CI DeSCllbe common eltlments and recreallonnl f.1Cihllcs N I A D,mensi<.msJOO'-xlOO'- Tonogr;lph'l level/slo SilC'm"a 10.000- SQ Ft l.()fr1(!ILot OY~S ~No Siw typical for the $rx:>cillc lOlling cl.1sslllcahon nnd descriplionR-l (residential sinRle family) Shape somewhat rectan Zoning Compl~1nce [Z] leg..11 0 leg,ll nonconlOlmUl1) IGlaodlalher~ use) 0 liIegal 0 No zoning Drallla(ll' ade ua t e Hrgtll;'51 & txlsl use:lS imnroved X Pfeselll use Other use (e~pl;1Inl View ood UlitlUea Public Olhr,-'r Off-slle Irnp'o~ernents Typt. Private UlIldscaplll(j ade ua te Eleclfll;ilv @ Streel macadam Dnvewl1V Surface macadam Gl1S 0 Curb/guller NI A Aon;lIent e:JsQtT11'1l1s none W<ller 0 well Sidewalk NI A FEMA Sped,,1 Flood H.1Zard Area 0 Yes [KI No Sml11ary se'M!r [;] sewer Streel tiohts FEMA 20m,' C M,1Il Date 8/92 Slorm sewer AIIev N/ A FEMA M.lp No 420359 Commenls lallPo1wnl aOVl'rse fl<lsemcnls. encroachments. soeclal assessments. slide areas.lIll!g.ll or lell:!1 nonconlorminq zonill!:l USt:'. etcl, There are apparent adverse easements. conditions or encroachments. includin~ utilit easements or ri hts of wa which roa traverse the sub ect tract. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION . No, 01 Units I Foundation Cone block Slab No 01 Storil!s B-L E~terior Willis Al urn & brick Crawl Space TVPfJ IDel./AllI Det Rool Surface Asph shin Ie So1Sefl11'111 Design IStv1e1 hi-level Gullms & Ownspls aluminum Sump Pump Eds!rng/ProlKlsed Exist Window Tvpe double hun D.lmpness none Age (Yrs,1 20 Storm/Screens ----..Y!:s SeWmllClll none EHecll\fC Age (YIS J 15 Manulactured House no Inlt:'station none ROOMS Foyer Living Dining Kitclwn ()(In FilmilV Rm Ree. Am. Bedrooms "Baths Launclly' No N/A in area ular no BASEMENT Arpa Sq Fl INSULATION Rool Ceihng Wnlls Floor 11<",. Unknown D @ @ @ D D 130% -J...J 90 CClhllq Sus tile Willis panel in Floorcarpetin Ivin Outside Enlrv es "" F inlshr~{j Olher Area Sq,Ft 3 2 i 6 Baseffifmt . Levell levc12 .5 Frnished me., above grade con I.' IllS INTERIOR Malerials/Condition HEATING . Floors carppt/\1fnyl/A'Y.f;..-- Type Ba RClfigeralor Walls drywa.1l.LA1z: Fuel El nange/Ovllll Trim/Finish wa Condition a Disposal Bath Floor cnqletin COOLING Dishwasher BathWainscolFihprgl/Aug Cl'ntr,'! _ Fanllloorl Doors wao OUICI MlcrownvtJ Condlhon WJshcr/DrY\lr Adchllonatle,ltums (special energy ellicicnlltems. elc_l: --Of f q t r(lp t p Roorns; Bedroom(s). ATTIC (3alhls). AMENITIES Squmc Feel ot Gross LivlIlg AII~a CAR STORAGE: GI None D SI,lIIs D Drop Stnlr GJ Scultle D Floor D HI!:Jlcd D D GJ GJ D D D Flreplace!s]' Pntlo -Con<=--_ Deck -Sc.c:blPlID Porch Felice NOlle Pool Gilwge AlInched Detached BUlIt-ln Cmport Driv"way "01 eMS . CorKlilioll ollhe imp,ovements. depfCci"holl (phvsienl. lunctlOn>!l. ami e~tt!lnatl. rcp.1ifS m!edl~d. Qualltv 01 eonslfuchon. H!nlOdehnq/,}(Jdllions. t!le.: ..Ihe...Bubj.er.LhWLb.e.eJL.J:el1Bonab 1 y well _lIlllioJ:aincd._JheJ:<Lar.e...oo--".C.l2ll1r,,-,=ded--Tlill'J>...aIJUJ _pl~c.aLDJ:....functi.o.P:tl innrle.Quac.ie!=:. fvf\lf'I"lO "'IVlfr~1I1h'111'-11 <':Ill"lih"n.. l!il~~i, a.. bul 'lf11 Iilllltprll" ";ll.l!(~~t... IV;I!;I..!;. Ip<I(: ';lIh~liltl"''';, I'll; I flll'S!:llt ill Ih,' IfllflItlV"IIl"lItS. (JIl tt~. ~illl!. I)' in 11... 1f1l11"'fh;lh~ VII:lIl1ly 01 ltW! sulJiuel prupmly. JQlle.....QQ.~.f,U:.y_~g. "'~" V.lu.Uon lectlon UNIFORM RESIDENTIAL APPRAISAL REPORT ",. No. ESTIMAlrO!~~i~~~~f~-----'-----------'-~ $'~~~~2 ~-()tJQ-- [511MAI[C nn'1l0DlJc,ItON CO~i1 NEW or IMf'fIOV1Mf NI~; . [}o,o,,'lfulll---1..196__ !'''I r I"" .__ 60_. $. __..71.20n 1,J92(8smt)_____. F"III..t "_.2(L_ ~ _ _.J6,200__ _ COIII'n""'~ nn c'O'lt /lpPulHch l'\l.ll:h .1'1 'Ium:,. III co,t f'ftl,m.ll',. ~II.. vdlll". !l1l1I,'"' 10'" cill,'lIl.lIlflfl ilId I", IUJ(J. VA and rmllA, It..., '''~I'''l.lll~l IP,"al!l""II'I~orlllmll: hi.' 0111.... pUlJlf'rlyJ ______ SJ tJL Y{lJJI~_(I.~r.lvc(.L([um_)fa[kcL .__ COUl~c.u t lroatca..~ucr lvcdlraDUllIruhulLSwll.t. CouLlIanuboak. au ~wc11 au your~ avprall1cr~"- kllowlcul:c .af lucaLhulHllll: coutu..~___,__ n;";~I"/CllI1l1rl___. n. !'''I 1'1..1 1 __.__ Ic'!,111 !>IIIIl,lrprt e".., ~j,..... S .10] ,400 ~_ . '-"S'I l'ItySIl-,11 rUlII'Illlll;.1 ',1"'11.,1 ...__.__ _~n ___n._._._____.._____ 1'll'III"I'I;lllIln!2.POO. I __.-:0-__1 _-.0- 1. 12.000 .______ ..._.___ ,,,.tll"""ll."l V--,h~' p' tr''1''''Vf'",,'nto; $__95,1,00 __ _ __ _ _________ ___ _______..___ . __+___ _ ~_ ~._ .._.___ 1'~~l~~~~~'~~'l~~':~IJ~~~I~"~I~~nOACtl ~I' 7~'~~X' - ..-.... __~n_... .--.~----~ .--- _.-~- _~____.__.n lIEM Stlfl.J[CI CUMI'AII^,ur NO I UJMI'AJIAIUl: NO / (;OM"AllABU NO J _____ ____n__._.__.._________________ ~_ _. _.. ._____________ 779 Humer Avenue 1.96 I.nncl1Hlcr hvcnuc 2 Houlltntn View I>rIve 519 Su~nn Rnud :::'I:~~ -fo~~~; IA _~l:~l~:-I~:A---_-------.~-. -7n~~~.,. _l'A._.__n_______ --~a~~.I-~~ll.-rt\ S;IIt,~r>rlCt. __ !._IOR.O(lO___ $JJ.i~.n-~n- $~~ -~~;; $ 1 ')1 Ion P'llCt'IGlossIIV Arl'.' !.._9_Q tij ~ .~W______~ "++Hb.____ _ _[1 '.!.17 _..__. v.J Dill,l tmd/o, Multi-I.LRt-Servlcel Mult i-Llst-Scrv ice/ Hultl-I.I:it-Servlcc/ ~lllicilIIOfl nOW!;t' lIum.~.iL- o.u.r.LJlQ.u~c.co..rds~~ CO-'Jr_Lllo~U~~C.COId5_ Cou.r.LHo.uSU1ecQllS- VALUE AOJUSTMENIS DESCfllPTION OESCfllPrtO~1 '1'1 SA,lw.r''',''1 U[5CIIIP~' tot I Ad....I''''''! IJESCl1lPftON .....r. 1-) S "''''''1",,"1 SalosOl' flllo1llClI'og _., ... Conv. : -0- Conv. : -0- Conv. : -0- Cot1C'~~"lOfl"l nO_DC t---':.O.:---__ llQ.n..: : ':.O~ UQIle ~o=-- D;!tt! 01 S.,kHTln)fl 1 8[9.7 _:"-'-_:,.0=__ 3L9.7 L-~.O=- J/.!J7 I -0- LOCOlholl Auo Ava i---=-O- Av~ : -.O=- aW11 :- 5 000 Le.1!;t'holc1lrt~ SlIIlfllt. Fee SimPM Fee Simple ' -0- Fee S1mn1c.-L..::.O=---- FJliL.S.i.mp.l n I _11_ SIIE' AVQ AVt> ! -0- AVr! 1--=-0- 'l~ 1:n-::. VM'W I!ood &O'p.d I -o~__ Roo_d ~=-o.=-_ gooL- I -0- [)t>Slgll i111l1 Ap[)l"'OlI bi-leu/Avo ltL::kv.LA.Yz.--~_~ s=.JJ.1r1... : :n~ b.i::..L~J.A'l&..-' _n_ QualIty (II (.onslrtx:hoo Av" IA:; I _n_ Ave. I _~ YQ: I -D- ^"" 20 Yrs JJLX.rJl ~=--- J.lL'Ll:s : -J)- " v__ '_n_ COllllllltlll _J\y.&,~ Avr!. --:_.=.O=_AYJ!. : -0- A.... I _n_ AtXJVt! Graclt! l<1!.lt , o.~ms 1 Odlns 101,11: Od"n\: 0.1111'; I Inldl : n~'nl~: B.llM I Ior,ll I lId'rm I IIdll11 ' . HoomCOUIl! 6 I 1 !1 _ 'i F. I 1 I 1.2: -0- ~3: 1 t+2tOOO~-- I", 1-2,000 GlOSS LlVlrlg Arl'Ol 1106 Sq.FI t ')'76 SqH'-2500 1100 Sq Fl'+3 000 .400 Stt-Flt-6,OOO . Btlsemenl & Finished l~~~ ~smtl 100% Bsmt: 100% Bsmt: 100% Bsmt : RoomsBck>wG"d. on, fin!.h .n. finl..slL.'+5 000 ,w. fin!s~..!lOO 1n. ""'00. '+2,000 FUllChonnlUhhly pnl,,,1: -0- c.qllnl I _Q _en't~i.. ,:n: . Healing/Cooling J:'Du/............ I -0=- QHHLn.QIle l _n Q1l.H ~ I '-2 nnn Ent'fgy ElllCl(!nlllems Mn", nn...t> : _n_ no.oe L----.=.o. 1........,-, : _n_ G.lrj\(I(!/CilIpot'l Mce..n~_1. ''''::lI1"AHr.nr'-6000 2..c.arlU..tinGar:-3.000 11~ -~1-3,OOO Porch. POlliO, Deck, S r deck/open deck/fire- : patio/fire- i patio/fire- : FileptOlce(sl.etc. ...1....... :+2 000 ~1.c.p. 1+2,000 ~..,.'" :+2000 Fence, Pool, elc ........... n....np : _n_ no ::~ : :n: I I . lie I ~ '$ 1 500 Xl ,rT_ '$ 12 000 I I I . Ixl,. $14 000 Net Ad, (Iolal) AdIU';ledSOllesPflCe ..,... '.";~ .. :.:: 01 Comp;lmblp. $113 500 s 107 000 $ 107 499 Commrmts on Sales ComparISon (incllKling lhe subjecl propelly's compallbttily 10 lhe neighborhood, elc.). The three compurable sales studied have an ad1usted sale price range of $1079000 to $1139500. Appraiser selects a value of ~108 000 oivino enual weil'fht to each snle. " ITEM D;lle.PrlCeMdDOlla Source. for prior MIeS wilhillyemotilPJ>lals,1t SUBJECT COMPARABLE NO. 1 COMPARABlE NO.2 COMPARABLE NO.3 N/A N/A N/A N/A ^""Iysis 01 any currenl i1glecmelll 01 S,11e, oplion. Of IISIl119 ollh" subject prolltl1ly and mlalyslS 01 Ollly P1ior sales 01 subjecl and comparnbles Wllhll'l O/I(! 'f{lOlf allhe dille of i1ppraisal' N/A INDICATED VALUE B' SALES COMPAR'SON APPROACH. . . .. . . . .. . .. .. . . . . . . . . . . . . . . , . . . . . . . .. . . . .. . .. .. . .. $ 108,000 .. ......v INt":nUJ: It.pCl)n.ll.t'':1.I IlIlIn...t"'ahl<>\ I=dirn"lt>+'t Mmk.... O"n' q: ">- X....l An'MI'i-"-r ... N 1 ^ This appraisal is made _~ "i15 is" _ U subject 10 till! repnirs. ;!IIL'fa1ion5, insf)('Chons or condItions listed below U_ subjeCllo complellOn per plans an:! specilic.1lioll."1 Conr1lhons 01 Appraisal The sub1ect has been well maintained for a property of this caliber. There are no re;airs needed. Finalneconcilin!ion: Some consideration Diven to the cost avvroachu Greatest weieht--liiven to the market data approach. . The purpose 01 this llppmis.11 is 10 esliITl1lte lhe market vlllue ollhe lCal plOperly lhal is the SUbject ollhis repO/I. bOlsed on Ihe llbove cOf....li1ions IInd the certilicllhon, conlingeol and limilil1(J coroilions. mid mmkel va!tJll detinilion thaI ale staled in lhe allached Freddie Mac FOlln 439/Fmmic Mae FOIm 10048 (Revised I (WE) ESTIMATE THE MA~KET VALUE,' DEFINED, OF THE REAL PROPERTY OOT IS THE SUBJECT OF THIS REPORT, AS OF Au ous t 13 (WHICH IS TH~~~NSP N AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ lOB. 000 APPRAISF.R:_ .../ SUPERVISORY APPRAISER (ONLY IF REOUIRED): . r." n<llll _ - - SiqnnlulO Nnmu -' . 'C...... E l;'reemiln Nnme Q.i.!!t_'.fuT.t1rl $!!lfled 10/2/97 Dale Aemor! Sinned S!QtlLCml.!fJf~119ILL__...B!dLq.Q.?_63-L S!'J!..o-...flL Stille G!').rJ~H;:;lh()fJ..!._. III ~~I.I~'LIC')~l!"L' m.IIQ__.QLSJilr.t'..Li!;!:Jl~t!..' I 199] ODd o Did NoI InsneclP10DCrty $ti~_ tilolJ.....__. I .. d- ,. - !.I, ..., If' i~ I (. 'I 1 I:'CI4 I'^r.f";'{jl,' "~' ..........."..,..-'._"I._--.._I.:';_.c..:., tJl:I:INIlION OF MARKEl' V^I,LJt:: 'Ihe 111l1~1 probable price which II properly dlllUhl hrinK in 01 cUlIlpetith'e anti open 1I1.lrkel under nil cOl1dilillll~ requisile In 11 fllir ~ale, the buyer And seller. eilch aClinR prudent!)', LI1Cl~'ledg('ahly 1I11d ll~~ul11iJlg the pricc i~ lIut aHecled hy lIIulue ~tilllulull, Implicit ill this definitiun ill the CtJl1Slll11lllillinn of it sale us uf a specHied lJale llnd Ihe passillR uf tille frum scller In huyer untler euntlilitlllll whelehy: (II hu)cr IIml scller nre typically motivaled: (2) hulh pilrtie~ life ,,"ell infurmed or well nd'lisetl, lInll each aClillM in whill he cClnsidcrs hi' tlwn hest interest: (J) It reilstlnah1c time is allllwelJ fur ellIlO!UlC ill Ihe upen nwkcl: (4) pi1Ylllenl is lIIatJe in lerl11s of cash in U. S, dullars or in terllls of financial aUill1RClIlenl5 cumpurable Iherelu: 11Ilt.! (5) the pricc rCllw,ellll; Ihe normal consilJeralion for lhe pruperty sohl ulIillJeetelJ by special or creali'le financillll (lr ~lIles cnlleC'~sitm\. p:rantetl by anyone associated wilh Ihe sale. *AIJjustments to the comparable!> lTlust he I1Ilttle fm slIC'cial or creati'le fin:mcin~ or sale!\ ccJI1(e....inn' Nu ildjusllllelll, are necessary for those emts which are lIormally paitl by sellers a" a result uf trmlilinn Ilr law in II milrkel IlfClI; these cosls arc rel1l..Iily idenliliable since Ihe ~eller paY5 these COSt5 in virtually ill! sale5 lransllctiClft'll. Special or crealive rinancing adjustmenls can be 1T1lIde In the cOl11pafllbk properly by Ctlll1parimns In rinancillR lerm.. ufferet.! by a third parly institutional lendcr Ihat i5 1101 already involved in Ihe properl)' ur transacliun, Any atfiusflllCllf should nol be calculaled 011 a mechanical dollar fnr dollar C(lsl nf Ihe financing ur cnJlCeSSiClIl bul the dollar amnunt of any iuJjustmenl shoullJ npprmtimale Ihe nmrkel's reacliuJI 10 the financing nr cnllcessinns based on the appraiser's judgment. 51AHMENr OF LIMITING CON UniONS ANU AI'I'RAISER'S cr:RIIFI('AIION CONTINGENT AND LIMITING CONDIlIONS: The appraiser's certification that appears in the appraisal reporl is subjecl to the following conditions: I. The arllfaiser will nol be responsible for l11aller~ of It legal nalUre Ihat affecl either the properly bcing :Ippr:aised or the title to it. The appraiser assumes thai the litle is good anIJ marketable and, Iherefure, will nnl relUter allY opinions about the title. The property is nppraiseIJ on the basis of it being under respollsible ownership, 2. The appraiser has provided a sketch in Ihe appraisal report to show apprOltim:ale dimensiolls of the improvclllelltli and the sketch is included only to assist the realler of the report in visualizing the properlY anIJ ullderst31lding the appraiser's delerminalion of its size. 3. The appraiser has examined Ihe available fluod maps that are provilJelJ by the Federal Emergency Management Agency (or other data sources) and has noled in the appraisal report whether the subject site is lucated in an identified Special Flood IlazarIJ Area, Uecause the appraiser is not a surveyor, he or she makes no guarantees, express or implied. regarding this delermination. 4. The appraiser will not give lestimony or appear in courl because he or she made an appraiS4l1 of the property in question, unless specific arrangements to IJo so have heen maIJe beforehand. 5. The appraiser has estimateIJ the value of the land in the cost approach at its highest and best use and the improvements at Iheir conlributory value. Thcse scparate valuations of the land and improvemenls must not be used in conjunction wilh allY other appraisal and are invalid if they arc so used. ". 6. The appraiser has noled in the appraisal report any adverse conditions (such as. neeIJec..l repairs, deprccintiol1, the presence of hazardous wastes. toxic substances, etc,) observed during the inspection of lhe subject properly or that he or she became aware of IJuring the nor.mal research involved in performing the appraisal. Unless tltherwise stilteIJ in the appraisal report, Ihe appraiscr has no knowledge of any hiIJden or unapparent conlJitions of the prnperty or adverse environmental condilions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there arc no such conditions anIJ makes no guaranlees or warranties, express or implied. regarding (he eonlJition of the property. The appraiser will not be responsible for any such cnnditions that do ellist or for any engineering or lesting that might be required to diSCtl\'er whelher such conditions ellist. Because the appraiser is not an expert in the rield of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources (hat he or she considers (0 be reliable and bdieves them 10 be true and correct. The appraiser docs not assume responsibility for the accuracy of such items lhat were furnished by other parties. 8. The appraiser will nol diselose the contents of the appraisal report ellcept as provilJcd for in the Uniform Standards of Professional ^ppraisal I'raclice, 9. The appraiser has based his or her appraisal report anIJ valu:atioll conclusimt for an appraisal that is subject to satisfactory completion, repairs, or alterations on Ihe assumption Ihat completion of the improvemcnts will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client spccified in the aJ'lpmisal report can distribule the appraisal report (including conclusions about Ihe property value, Ihe appraiser's identity and professional designations, and references to all)' professional appraisal organizations or Ihe firm with which the appraiser is associated) to anyone other than the borrower: the morlgagee or its successors and assigns; the mortgage insurer: consultants: prOfessional appraisal organizalions: any state or federally approved financial institution; or any department, agency, or instrumentality of Ihe United Stales or any state or the District of Columbia: except that the lender/client may dislribute the property description section of (he report only to data eolleclion or reporting service(s) without having to obtain the appraiser's prior written consellt. The appraiser's written consent and approval must also be oblaioed before the appraisal can be conveyr.d by anyone to the public through advertising, publie relations, news, sales, or other media, rlcddie Mat: Form U9 6-93 Page J of 2 Fauuie Mae Furlll !o1),111 (,.I)J AI'I'RAISER'S CERflFlCAnON, The App,aiser ",'iO.. Dnd Dg'..' .hal, I. I have rescarched the subject market nrea IIml hllye selected II minimulII uf three recellt salcs or propcrties I11ml similar Dnd proximate to Ihe subject property for consideration in the sales comparison alllth'sl! and have made II dollar adjuslmcnl when appropriate 10 rerlcet Ihe market rcaclinn to tllme items of significant varinliun. If a si~l1ificant item in II comparable luollcrly is 511pcrlor to, or more favmallle thnn. Ihe sulljeel prnpcrty, I have l11iuJe a negative adjustment to reduce the adju!llcd snles price of the cOlllrll1rRhlc lind, if n dgnlricllnt ilem in II ctlll1l1arahle property is inferior tn. or less favornble than the subject property, I have IllluJe a positive mljuslmcnt to increase the adjusted salel price of the comparable, 2. I have taken into consideration the factors Ihlll have an Iml'l8ct on value In my development uf the e5timate of market value In the appraisal report. I have not knowingly withheld 811Y slgnUicant information frolll the appraisal rcport and I believe. to the best of my knowledge, that all statemellts and infornll1lion in Ihe npprai"a! report are Irue Ind conecl. J, I staled in the appmisal report only my own personat, unbiucd. and flcore~~jonal a",lIYfi!. opil1;ons. and conclusions. which are subject ollly 10 the contingent muJ limiting conditions speclried in thi!:io form. 4, I have no prescnt or prospectivc interest in the property that is the subject 10 this report. and I have no present or prospective penonnl interest or bins with respect 10 the participants in the transaction, I did not bilse, eilher partially or completely. my analysis and/or the estimate of market value in the appmisnl report on the race. cnlor. ;eligion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of Ihe present owne" or occupants of the properties in the vicinity of the subject property. o S. I have no presenl or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required 10 report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimale, the attainment of a speciric resull. or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need 10 approve a specific mortgage loan. 1. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards O<:,ard of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which docs not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal rcport. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the s~bject site. or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of .the adverse conditions on the marketability of the subject property. i ~ ". "" 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of Ihe appraisal or the preparation of the apprarsal report. I have named such individual(s) and disclosed Ihe speciric tasks performed by Ihem in the reconciliation section of Ihis appraisal report. I certify that any individual so named is qualified to perform the IlIsks. I have not nuthorized anyone lo make a change to nny item in (he report: therefore, if IIn unauthorized change is made to the appraisnl report, I will take no respol1siblity for it. , II 'I jt ,i SUPERVISORY APPRAISER'S CERnFICATION: Ir a sapervisory Dpprni", signed the appraisal report. he or she ccrtines and agrees that: I directly supervise the appraiser who prepared the apprais31 report, have reviewed the appraisal report, agre~ with the stalements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above. and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROI'ERry API'RAISED: APPRAISE~ Sign~ ~ Name:Tt>'I"'I")' J;' l<''I".,....n'I~n Dale Signed: 102/97 Stale Certification#: uI_nnnr;fo~_l or State License #: Stnte: 'PA Expiration Dale of Certification or License' 77Q H1Imp,. Avpnllp. F.ml A PA _____ SUPERVISORY APPRAISER (only ir reqoired): Signature: Name: Date Signed: State CertiCication #: or Slate License #: State: (,/00 Expiration Date of Certirication or License: o Old 0 Did Notlnspecl Properly F,.,ddie Mac Form 439 6.93 rage 2 0[2 Fannie Mae Form 10040 6~9J MV.I503[J,tll"ll ESTATE OF . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE 10 NT DE EO NT SCHEDULE B STOCKS & BONDS Sandra L. Wirt All property jolntly-owned with rlght 01 IUIVivorthlp mUlt be dllcloled on Schedule F. ITEM NUMBER DESCRIPTION 1. NONE .,.~7.~""''''''''-''''''' "--..-..., FILE NUMBER 21-1997-0768 -\....~ VALUE AT DATE OF DEATH TOTAL (Also enter on line 2. Recapitulation) $ O. 0 0 (If more space is needed, Insert additional sheets of the same size) --.--,.-.....-- .~- lWV.l5DI0:. IUTl '* SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN R I NTD NT ESTATE OF FILE NUMBER 21-1997-0768 SANDRA L. WIRT Indudetlle proceed, of litigation end 1118 date tile proceed, were received by tile estate. All properly jolntly-ownad wfth the right of IUIVlvonhlp mUlt be dllclolad on Schadule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1996 Saturn SCI automobile (see appraisal attached) $11,000.00 2. 1988 Chevrolet Camaro automobile (see appraisal attached) $2,000.00 3. Account No. 01977405977 with the Pennsylvania State Employees' Credit Union consisting of the following sub-accounts: A. B. C. D. E. Regular Shares Account Dividend Account Vacation Shares Account Christmas Shares Account Checking Account $461.06 $464.28 $3.33 $4.02 $779.82 (See statement attached). For transfers from this account, see Schedule "G". 4. Miscellaneous items of household furnishings, appliances, and tangible personal property at residence (appraisal enclosed) $2,030.00 TOTAL (Also enler on line 5, Recapitulation) $ 16, 74 2 . 51 (If more space is needed, Insert addilional sheets of the same size) :I: ~ . ~ - ~. . - - ~ ~ ~ CfJ ~ 0 . ~ Q:: ~ . Q:: ~ u j 0 " ~ !l:l CfJ ... ! z 5 ~ 0 1Il U- ;;:; ~ -' << z 0 " C5 0 << tf.\) .n ,n , C << '" ;;, ,n I \ w 0 <::,- <i: ., (', t' .- m " " X \ <. <.:'!<- '" m ~ >- ~ ~ , -- --- ~ ;;:; m (t If \ I a: <s- ., ;:;.:, n.\ r -0. " h. ~ 5 \ ::; " r/-..r 0' : " \~ I1J '- Ill" ,~> I ~ ---:::, ~ " -, \ <: W , << 0 .1;( ..J~ \' " ,n - - , >- ," ,. n C " . '" >= ~O cl ,. gW ::t ~ 6 m \'; " p-: n ::;; < - ~ ~i ft " , 0 a: l:.JLI ,. '. a: 0. -.J , U. 0. ,. ~ " m cl n " w C'l8 ~ "' a: ~ ~ ~ ..-" ,J: cl ~ n:: ;;: C '02> . ~ - U << ~ .. ~~ . Ilfl ~ " n 0 a: ~ <' ) o' W '" >- 0 -' 'j j " ~ Z " " .':'", ? " u. :l "t: .t ~ " 0 ~ " is ~ ; '., u '" :; C ~ ::J ((j U U :jl;;, . U V> 0 b z b\o '" w .J .-' ~ ':, :5 z 0 -l'\[J -' ~~: " z 0 '" >- " U c:l Z <D a: ~ d -, (~. w W W , ::; >- 8~ w ,-., ",', .(: " :l 0 '" - 5 ..J is) ..) w 0 ~ \1 z on w J 6 '" > 0- Z << ~ <D .-w " l.~ !j ::> ..(/) ..:~ u , '" t;: o '" Z o :I: 0.' . ~ 0 0. ~ N ui ~ l!l t;: '" w' '" (/) a: ~ ~ 0 0 " u ~~ B -l3 ijJ r -'00 w 0 \IIo~ 0 .q ~ ~ Ii a: l!l is \- ." 8 ili E ..J ~ r o ~ l* "' 0 <I: ~ .. ~ 0 - t1 w " II) "3 b Ci z II a: l- ~ a~ a. 0 a. w ..J ... 'l w ) <I: D- "' a: .,; "' <I: ("(w1 0: ~ 0 ~ -~t c l3... ~ w ~ ~ ~~ a: '^ II) ii: ~ '1 " - \.11 :::I 00 w 0 \JI ~ a: a: 0 w it ~ ~ ::> u IIWlt:C:IUOlJllI'HV(JVU~\Jl"~i~' IS"" G> '" ;;: G> ~ I nJ i~ <> 1 ,. n " :li !j! ~ I? \ () 0 a: 0 0 0 ~ 0 - '" ~ u. 0 :J C ~ -' \1 w :J 0 I- 0 II) ~ ~ z 0 Z 0 Cl 0 ::J ffi w I " :::I 0 i " ..J :E i i3 ~ ! '" < ~ i ~ \ \ Pot e3 i ~ , I, ~ ' \ 0 i . I ~ r, ~ i\ \' II . If ~ 1 1\ 1,1 " il ~ 1 f I! . ii ~ I' (,: I I ! I I. . , , 1 , Z S ~ ii! U1 ~ ~. ~ E 0 ~ o " " ~ :) .~ :u ..\ <Jl ., l: ;1 m ~.. E :~ :t:' :J; ~ .C '-" ,- G>_ ~ 1, ~'II "'." ... '" '".1 : I n '1 C'.II.v .~ '::' ~ \i, ;:: f: ,\ ~.: i;: :';; ~ ", ." .. ~ .' ~', .!:'; :. ~ ;,1 ;; II.. " ~; 0606 0606 0610 II 0613 0631 0631 II REGULAR SHARES - S 1 PREVIOUS BALANCE DIRECT DEPOSIT HAC DISBURSEHENT 53 COLONIAL PARK PHARRISBURG PA HAC DISBURSEHENT 4999 JOHE8TOWN RD HARRISBURG F'A HAC DISBURSEHENT 53 COLONIAL PARK PHARRISBURG PA TRANSFER XFR TO 8 4 HAC DISBURSEHENT 53 COLONIAL PARK PHARRISBURG PA HAC DISBURSEHENT SSB CS69761626 PN00441067 CS69779227 CS69779409 51 8 FRONT ST BTEELToN PA HARRISBURQ E HALL HARRISBURG PA HAC BAL INQUIRY SERV CHRG TR72451736 A019 -608 DIVIDEND DIV DEND RATE. 3.25 % ANN AL PERCENTAGE RATE YIELD. 3.30 % ANN AL PERCENTAGE YIELD EARNED, 3.30 % NEW BALANCE VACATIDN SHARES - S 2 YREVIOUS BAlANCE TRANSFER ""v\ -30150 -17100 25 2 22 -----.... --.-..---- - "- , , ---...- - -+--"-- - .._- XFR TO 8 it DIVIDEND DIV DEND RATE. 3.25 % ANN AL PERCENTAGE RATE YIELD. 3.30 % ANN AL PERCENTAGE YIELD EA~NEDI 6.27 % NEW BALANCE CHRISTHAS SHARES - S 3 PREVIOUS BALANCE TRANSFER )CFR TO 8 4 UCONTlNUEOu TOTAL DIVIDEND YEAR.TO.DATE (or ...Ivlng. ""pt IHA. DMdlnd..hown. If SID or ovor. w!I b, roporlld to th, 'nllmll RovenYI S'Me' 'or thI. co/,nd., Y"." 'INOICATES EFffCTIVf OATE - 33 01 01 01 402 ._-~.__._._~_.. .. ---..-:- 02' .-- - _"_po. - -"'--' 0-0. r--OO'LFiNANCE CIIARGE YEAR.TO.DATE lor olio..... NOTICE: SOl "'0'10 .Ido lor Import.nt Inlormatlon. 15~,( AC\I~ . !,', 0.,.:/ - 1113646 ~ I ". il,. ,'I' DIVIDEND DIV DEND RATE. 3.25 % ANtH AL PERCENTAGE RATE VlELD. 3.30 % ANtH AL PERCENTAGE VIELD EARNED. 5.17 % NEW BALANCE AUTOMATIC TRANSFER CHECK 3126 .MOr. IUI INQIIIRV ~I'RV r.HRr. TR7:>41i17~1i' 51 8 FRONT 6T BTEELTON PA MAC BAL INQUIRV SERV CHRG TR72451737 51 8 FRONT Sf 8TEELTOH PA TRANSFER 0831 0831 0801 0801 0731 . CHECKING - S " PREVIO~ BALANCE DIRECT DEPOSIT HAC DISBURSEHENT 19 EAST HAtH STREEHEW KIHGSTOWNPA CHECK CHECK HAC DISBURSEHENT 0801 . 0801 . 0801 . 6535 ORAveoN ROAD HARRISBURG PA HAC DEPOSIT 0802 4999 JOMESTOWN AD HARRISBURG PA HAC DISBURSEHENT 0802 4999 JOMESTOWN RD HARRISBURG PA HAC DISBURSEMENT 0803 . 0804 235 H ENOLA ROAD ENOLA PA HAC DISBURSEHENT 0804 0805 0806 0808 1\99., JOflESTO\olU RD tlARRXSI)URG PA CHECK CHECK CHECK TRANSFER FROM ~IIAR E 1 0808 INTER ACCOUNT TRANSFER XFR TO 016~584595 B 4 0808 0811 .lll3 0813 0819 FROM SHARE 2 ..CONTINUED" TOTAL DIVIDEND YEAR. TO-DATE for .. savings "'opIIlIA. Dlvldondl shown. If $ I 0 or ,ver, will be 'eporled III liIe InlOm.1 Rov,"ue Service !orthls callndar yeer, 'INDICATES EffECTIVE DATE SS8 SAG0251447 3133 3128 TR41754392 PN0044-065 PN0044-066 PN00617130 PN0044-485 3131 3134 3132 0166584595 01 -2 -16 -30 18 -24 -30 -15 3116 , .30927; 30537; 50537; -51 -2 -3 200 -400 -23 -4 25 2 33 TOTAL FINANCE CHARGE YEAR- TO-DATE 10/ ..Io.ns. NOTICE: SOl rever.. sid, lor Importanllnfonn.Uon. 1113647 APPRAISAL Personal Property of SAtMRA <..J I p-..\ '} 7 q H ()ht!R.. S T, c-Al~ L-1 P/f. Appraised by Chuck E. Bricker AU094-L Date 9 - IT~ IT~ -U52.. /!.. / /CJ .2', -q7 VALUE .5 /.;Ld d~ 7() 00 tl 4J Itl.d~ 36& 6c.1 to. d 0 ,au 3d.do la.ou /dd. j) d \:) :.,.. - RIY.llllfll.II"7) '* SCHEDULE F JOINTL Y.OWNED PROPERTY COMMONWEALTH OF PENNS\ ,VANIA INHERITANCE TAX RETURN R C'!IO NT EOENT SANDRA L.'tIIRT FILE NUMBER 21-1997-0768 ESTATE OF Kin """ WlI l1IIdl joint within one ye" 0' the deCldent'l dlte of delth. h mUll be ..ported on Schedule G. SURVIVlNG JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. James D. Schell 127 Henry Road Enola, PA 17025 uncle 8. c. JOINTLY-OWNED PROPERTY: lETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number 01' similar identifying number. Attach DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT deedforjoin6y-heldrealestale. VAlUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A, SEE SCHEDULE IIG" TOTAL (Also enter on line 6. Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) 01'/'"....,..,.. COMMONWEALTH Of PEtlNSYLVANIA INHErnTANCE TAX RETURN R ECED T SCHEDULE G INTER.VIVOS TRANSFERS & Mise, NON.PROBATE PROPERTY FILE NUMBER 21-1997-0768 ESTATE OF SANDRA L. WIRT Th~ scl1edule musl be completed end iliad If the ..,war 10 anv 01 quesUon, 1 through 4 on the reverse side ollhe REY,1511O COYER SHEET ~ Ves. N11~~R 1. DESCRIPTION OF PROPERTY IllCtllO( rtjl //.wl;Of ,,It IIWISJl~LL IHtIRR1U.'lON~llIl"OC*:CE[)[MI AIlD hit: CAlL Of llWlSfER AT1ACHACOV'l'OfTHEOHOIOlIRULESIME. %OF DECD'S INTEREST EXCLUSION lFAf'ftJCARlE) TAXABLE VALUE OA TE OF DEATH YALUE OF ASSET Savings Account No. 09-60004283 with Harris Savings Association (this asset is fully taxable because the joint owner's name was added within twelve months of the death of the decedent) $6.71 50% None $6.71 2. Checking Account No. 09-00030313 with Harris Savings Association (this asset is fully taxable becausE the joint owner's name was added within twelve months of the death of the decedent) $8.07 50% None $8.07 3 . Cash withdrawals made from Harris Savings Association Checking Acc't No. 09-00030313 within five days of the decedent's date of death (please see statement attached) and subsequently returned to executor. $741.00 50% None . $741.00 4. Cash withdrawn from PSECU accounts within 15 days of decedent's death (see statement attached) and later reimbursed to executor: Fran Regular Fran Checking Shares Account: Shares Account: 8/5/97 $301. 50 7/31/97 $301. 00 8/6/97 '$260.50 8/1/97 $300.00 8/7 /97 $281.50 8/2/97 $240.50 8/8/97 $301.50 8/3/97 $300.50 8/10/97 $171.00 8/4/97 $150.50 8/8/97 $4,000.00 TOl'AlS $1,316.00 $5,292.50 GRAND TOl'AL FRCM BarR PSEX;U ACCOUNTS $6,608.50 50% None $6,608.50 . TOT All ~.Iso flnlnr on line 7, Rec~pi"lI,lion) $ 7, 364 . 28 , ~u tJ+ 10 HARRIS'" D. SAVINGS BANK Ilarris Savings Operations Center 6:15 North 12th Street I.emoyne. Pennsylvania 1704:1 717/731.1440 717/731-9392 Fax October 1, 1997 Samuel L. IIndes IIttorney lit Law 525 North Twelfth Street P.O. Box 168 Lemoyne, PII. 17043 Wirt Esta t" (r ., ~ . t I" b JOCln_ ~ncurl y .Urn er I".ccount(:;) of Sandra L. 197-40-5977) is COS follo.t:;. Thc inforT.l~tion which ~ou rcquectcrl on the Account Ownership 09-60004283 09-00030313 Saver's IIdvantage Total Free Checkinq 03-18-97 03-18-97 6.13 A ni .58 ",IlJ. . 6 . 7 1 8.07 JOINT JOINT Account !lumher( 5) Class of Accour.t D:1te O!,cncc! P~inci?al Balance ACC:"'Jed !r"~c:-c:it Dalo.nce at 1)a te of !lca th Harne of Joint Owner 1 if any James D. Schell James D. Schell Date Ownr.rshi!, Wns Estnblinhcd 03-18-97 03-18-97 hdc!ition~l !nfor- mation Req\1n~tc~. ~~erYJ~ 74~f~. Oaks Sr. Deposit Documentation Ser. Rep. I I STATEMENT OF ACCOUNT P'i' 2 PENNSYLVANIA STATE EMPLOYEES (RED IT UNION MAIN OFFICE: I CREDIT UNION PlACE IIARRISOURG. PA 17110.2BBO 234.8484 DR 800.237.7320 MAILING ADDRESS: P.O. DOX 87OTr' HARRISBURG. PA 17108.7013 JOINT OWNERS SANDRA L WIRT JAHB8 D. IICHILL .... . '. OR (I .~..., In:_ t'). :.f . . _, 'i" ..:~ 'l~" . tel, l"','C).1 If' ....".""F'.I'Ir.'!...[ >. i \. J . "It ',. , ' . , " ...t -lo , ": I, . j 1". I 'H' - \ . ,F" " . h' I "L.....'lt\~~, J.... ; 'I . ~ 1,.'~,j'I'" ...... . :", 11'.1', t -. ~ ---..,.)1." . , , '.. . . I ,. '., I ". \' 'J " " ) .''''. It' ' I' I,. l'.,- " ( ....... .. "~~~~.l. ~..J ~<,..u"".tili.),r... ,.. . ,.0 l ..",Ui .11 '~J...lIU.".I....l.,ul",'fk;:~Iu..I~J....1..L.O.r__.. 'j' - - ..-....... ~ - -- FINANCE CItARGE 0801 0801 0805 0806 II 0807 0808 0808 0810 II 0813 0831 DIV ANN ANN 0831 REGULAR SHARES - S 1 PREVIOUS BALANCE DIRECT DEPOSIT MAC DISBURSEMENT SSB CS69761626 ,,"V\I 53 COLONIAL PARK PHARRIISURQ PA MAC DISBURSEMENT PN00441067 ~999 JONE.TOWN RD HARRISBURG PA MAC DISBURSEMENT CS69779227 53 COLONIAL PARK PHARRISBURG PA TRANSFER )CFR TO B 4 MAC DISBURSEMENT CS69779409 -30150 53 COLONIAL PARK PHARRISBURO PA MAC DISBURSEMENT AOl9 -808 -17100 HARRIBBURQ & HALL HARRISBURG PA MAC BAL INQUIRV SERV CHRG TR72451736 -25 2 46106., 46428 51 8 FRONT 8T STEEL TON PA DIVIDEND DEND RATE. 3.25 Yo AL PERCENTAGE RATE VIELD, 3.30 r- AL PERCENTAGE VIELD EARNED. 3.30 Yo NEW BALANCE 22 II 464 8 _ ~__ n_ _. ___._. ~_ 0819 VACA TION .PREVIOUS TRANSFER IFR TO 8 4 DIVIDEND DIV DEND RA'TE, 3.25 Yo ANN AL PERCENTAGE RATE VIELD. 3.30 Yo ANN AL PERCENTAGE VIELD EARNED. 6.27 r- NEW BALANCE SHARES - S 2 BALANCE - 33 - ---~~ 00 0831 01 01 01 CHRISTMAS SHARES - S 3 ::1 TOTAL DIVIDEND YEAR. TO.DATE (" .1 S'WIllS ..copt IRA. DIvIdends shown, II ',0 " ovor. \'oil b. r~d to 111. Inlom~ R.v.nu. S..vlce 'OIItIS ..I.ndll Y'II. 'INDICATES EFFECTIVE DATE TRANSFER "_'_~___,.,__,_ ".U' ...__..._ _._ -~02 4U2 -"---'''00 XFR TO S 4 IlIlCONTINUEDIlIl '-1" TOTAL FINANCE CHARGE YEAR. Tn.DATE f" 01 loan.. NOTICE: SOl rovorso .ldo for Important InformaUon. - .r' . 1<:>'1-,( '\\~'l., .!(l \.).",;1 183646 '" ~ 'I I '. I., ,'I'. 0831 DIVIDEND DIV DEND RATE. 3.25 Yo ANN AL PERCENTAGE RATE YIELD, 3.30 Yo ANN AL PERCENTAGE YIELD EARNED. 5.17 Yo NEW BALANCE 0831 0801 0801 0731 II CHECKING - S 4 PREVIO~ BALANCE DIRECT DEPOSIT MAC DISBURSEMENT SSB SAG0251447 0801 0801 0801 19 EAST HAIN 9TREENEW KINGSTOWHPA CHECK CHECK MAC DISBURSEMENT 3133 3128 TR41754392 II II II 0802 6~35 GRAYSON ROAD UARRISBURO PA MAC DEPOSIT PN0044-065 0802 4999 JoHE6TOWH RD HARRISBURG PA MAC DISBURSEMENT PN0044-066 0803 II 4999 JOHES70WH RD HARRISBURG PA MAC DISBURSEMENT PN00617130 0804 235 N ~NOLA ROAD ENOLA PA MAC DISBURSEMENT PN0044-485 0804 0805 0806 0808 1\999 JOtlESTOWU RD UARRISBURG PA CHECK CItECK CHECK TRANSFER 3131 3134 3132 0808 FROM ~ItAAE 1 INTER ACCOUNT TRANSFER 016658(,595 0808 0811 a13 XFR TO 0166584595 8 4 AUTOMATIC TRANSFER CHECK ./iAC-B.A I 3126 iNQUiRY C:;E.R.V rHRr. TR7?451..1.35- 0813 51 8 FRONT aT STEELTOH PA MAC BAL INQUIRY SERV CHRG TR72451737 OB19 51 8 fRONT 6T STEELTOH PA TRANSFER FROM SltARE 2 TOTAL DIVIDEND YEAR-TD.DATE 'or .1 Slvlnis m'pt IHA. Dividends shown. If $10 or ovor. will b' ,opOlI,d \0 th. Inl,m.1 Rov,nu. S,rvlce 101 this c;l,ndal V'aI. 'INDICATES EFfECTIVE DATE III1CONTINUEDH L J TOTAL FINANCE CHARGE YEAR. TO-DATE fold loons. NOTICE: 500 rovor" sldo for Important Infonn.don. I::/b \ .l~\h 01 3887 4930 4629 " 10537i 78291 183647 "",,111"',''''''. COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN R DENTD ENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-1997-0768 ESTATE OF SANDRA L. WIRl' Debts 01 decedent mu.l be reported on Schedule 1. ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION 1. Neill Funeral Home, Inc. Minister James Spurrier (no written bill provided) Elizabethville Monument Company (tmbstone) B. ADMINISTRATIVE COSTS: PaMna! Represenlative's Commissions Name 01 PeMnal Representative (5) Social Seculity NumbeJ{S) I EIN Number of PaMnal Representative(s) S A d 127 Henry Road treel d leSS Cily Enola Zip 17025 1. PA Stale 2. 3. YeaJ{s) Commission Paid: Anomey Fees 1998 Family Exemplioll: (If dece<lenls address Is not the same as dalmanls, attaclle,pianation) Claimant Jason Hippensteel StreetAddleSS 779 Rumer street Enola Zip 17025 Stale PA City Relationship of Claimant \0 Decedent f';(m 4. probate Fees Register of Wills 5. Accountanls Fees -.:'j I --I I Tex Return Preparels Fees Bruce E. Bayuk, CPA 6. .! i ! I I -I , I I ] t " ,~ :.1 "if, 0::1 7. other: Chuck Bricker (Appraisal) Terry Freeman (Appraisal) The sentinel (estate advertising) Cumberland laW Journal (estate advertising) PP&L (electric bill to maintain home) East pennsboro Twp (se.-ler bills on home) M Security (install and maintain security system) Keanes ctilinney Sweep Bell Atlantic (telephone) Suburban Cable Richard Wirt (plumbing repairs) James D. schell (postage reimbursement) $7,400.70 $100.00 $1,260.00 $3,600.00 $3,600.00 $3,500.00 $273.00 $150.00 $50.00 $275.00 $74.88 $60.00 2,039.44 263.26 2,087.00 74.15 75.66 24.93 60.00 30.64 AMOUNT TOTAL (Also enter on line 9, Recapitulation) $ 24 , 998 . 66 (If more space is needed, insen addilionai sheets of the same size) -.-- .. .~-,--.".,-~"'._- 3401 MARKET STREET CAMP HILL. PA 17011 (717) 737.8726 3501 DERRY STREH HARRISBURG. PA 17111 (717) S64.2633 ~. FUNERAL HOME INC. "For the Perfect Tribute" S'lEPHEN I. WILSBACH. FD. SUP~RVISOR lAMES P. FICKES. fD. SUPERVISOR o November 12, 1997 James D. Schell 127 Henry Rd. Enola, PA 17025 RE: Death Certificates Death Certificates (10) @ 3.00 ea. $30.00 Total AtnoWlt Due $30.00 ~~~ \\\'l.'\V~" ^1. .... \0>- C-\l'" .J(30iP ---------- . .------.- ------.--~._.,_.. -------.---- NEILL i=IJNERAL HOME, INC. N2 1500 3401 MARKET STREET. CAMP Hill. PA 17011 TELEPHONE: 171 7} 737.8726 RECEMDI_~~.~~~;b ;9;~~ the sum of .i-:~.~.~..M.1!,~A~....1.~!O.C?................iJO' DOLLARS lor ...~~~b..':f.......h(~f....". ...... .... ............... .............................'................... Account No. ..................... \ B.lance Due " 4>94~:;; ,1' ~ ",. ;"(3,=- /iLL F~ERAL HOME. INC. 6~~:r);RJ per.~ JiJd/4............... }I.I TtlANK yOU. 00 ,98'9 $ (ono,) s OLOLE'L $ -.....--.-- OO',(:L 00',66', oeool 00',[ 00'" 00'01 000e: 00',8[ OO',LO'[ S - l/OS,^lIJdflS 'Od 'H,)VQS'1IM 'f NlIHd3./.S ff9,:-P9, (L ill IIIL I Vd'DlIOOSIlIlIVH .L3mus AlI1I3C11(),f rn.1II(lL1llr".....,.~M..J'</;"'..."M.,..".. So ~"~ ~ 11; ^",~1h .'7\-:> 'V/ 01 .. },1 /. )lllll l. f li.'J 9Ml/ tlCOOUI 'oNj~lI (L66 II, 1/60 :llep :lno) luno~~v uo :lno :l~ueleg p:M!~~a'llIU:lW,{Bd S:lSJeqJ re1:lun.:llelO.L lineA ue!pJp.nD 'IU! :ldal~ - SS aso'll ,{OAeS SJ:lMOH (OOll:ld) Sl:lPIO.:lI1!!1oW:lVII 1:lIS!1l:l'll11!!10W<lVII (" l:ld) SpJI!J lU:lW:lllp:lIMoultJV 'I!:l 00', @ 01 S<llo~!J!W:lJ qIB:lO h.J:llaW:lJ apIS:lA1!lD II! fiu!pnl~uoJ UO!Il!I!SIA J.lM1 iJiJ1 D./fJUDS :JoJ S:l~!A.I:lS SWLl Vd 'olou3 'P'lI h.JU:lH LZ I llaq~S '0 S:lWBr L661 '1>Il:lqW:lhON o l/OSI^lI~dns '(1; 'S3)f:lB d S31'lVf ..:lJnq!J! IJ:ljJ:ld :l41 10:1.. ';)NI:iU\lOH'IVH3'NO.!l ~J/;O 9lLS'LfL (L ILl IIOLI Vd 'lllH dl';V::l ~;J311~S ~:DIlIVI'; IOPt I f f I l 1\ r f , , r i I. I , I .\ ....- ,t ELlZABETHVILLE MONUMENT COMPANY B",lno.. . 26 E, Broad SI. R.sld.nce - 33 North 51, ELlZABETHVlUE, PA 17023 Jt, /q,&'1 0, C, Hoover, Principal r.'/..-tf ,~ Phon" 362.8256 '111..,,0 Date .~..~i- .'/ tfH'HH ... No, :,......!..~t..,.,.....IJ. ... .~ l !i'.))1 "t,.. ...., /. /' r.' g In ng1'l!emont .~tth ;r...... .. ..~.................- ....__.._.t'" :~I'... _.'-r) Str""t J :;)..:/H ../f,'f!1k:?l,'/..~j('t.';:-."'7.,"::.~ r :7 ,..".. '-' City !L:;'j-6.~;H.'.{';.t!,;'~H'" ... .. Slat. HHH.' .,.. H...H,'...'.... 1 -1 .., ( .." Phone ..j~ .......,;A....J.......;.... Zip I .~ i...." "\ I , <..' "- ..' "'I PI~""e ~nt<l' lilY p4"r for a 'f1. mal!a). with lettering a!J specified herein, (or which I 8s:-rt'e to pay Y(lU the slim ot . J.:2(,....'^:.c....c..r;;....\... f..?n.:w'.:f.'HHH'" Dollars III th. mann.r speclfl.d horemafler. to be .r.ct'd In Lot No. . . HH ..~t', . ~ .....................................,......... In ...i..U..J.{,~:i?.;.L~d..,...Lt.l&~.................. Cem.tery, ?(.L.~ii.iiT:;;T;:;..... subject to th. RuI.. and ReguleUolI.s ot ll8ld C.m.t.ry. Met.rlol, design, dlmenalona, tln,"h and lettering ot the memorial are to b. subetanUally as tollowa: ) - /J. n ,r :; (/ ..... .~"./ . .;..t.{:.oJt' (?",j , t::..f(j~.JL. .~ ,&:P.;1./.j 1...... eu r, [ ;.>.- ....C..J~~...y).).t~/ (;7[/ '. /~.rl"I'., ,r y c;:r (" .... '\./ I :u) ),1. /"). I, 'I,P1'l- \I'........ ..--" '. J" J ;:r..l./.~~: t'/ '-. . i ':iL< J:/ / \ r t..("<--p 9- ~-0i(JJ/~ / ~ i , ! ,) 1)," .I \. ,_",.l,. Va4j;~ :::> /1 k) D k'> /~ I )-..." L,.{,.\)E )- }@ SJ- I;) -- J 9 1:1 9 /99,) )5 Tho said memorlalls guaranteed by you agalnat any d.f.et In workmanship. Th. .ald memoriaL with tltI. th.reto and right of P......lon thereot, sbell "'blaln your pel'llonal property until I have paid lor It In tull. In datault ot any paym.nt heround.r I Itee""o you to repossess and remove the said memorial VJtthout guUt ot trespass or other wrong, and authorize and empower yOU, in my name and on my behalf, to appy to the management of sald Cemetery or other premises tor a permit tor Its removaJ and to take any other stops you may deem necessary or expedient and further agree to Dave you hannleas from and under any entry. repos- session and removaJi you may then retain said memortal or dbpose of it at your own d1acretlon without being answerable to me for It Or for any prolleedl'1lheretrom. Sate doee not Includa JiWly,.{ujUreservlce (dcaUl dates), { , .OJ;/. ~i5.V yr;. -1. ~ ;;4'- I'Are.ment of pa~q'fl /, I :t; 71 h.:;~.aI's tax is Included in the prtce unle.. otherwla. speclflCl' $............................ e..h harewlth: l. Only'thol.tler\J1g h.....1n .peeltl.d \a Included In th. agreed prle.. $ when the memorial 10 ready tor loUer- Th\a ord.r \a eubJect to any d.lay eau"d by any strIk., lockout, ............................1ng; and the remainder fJre or other condition beyond your control. $ In or within ten daYII otter .rectlon 01 I will Intorm you forthwith of any change In my addr... prior ...............-...........saJd memorial to the final payment hereunder. There Is no agreement regarding this order other than contained herein. Any part ot this agreement contrary to the !mv8 ot any State .haIl notlnva\Jdate any o~.r u.~ Slgne~.~~ ILd;.. ..:'-............... .......... ........ .....................M....................................................... This order Is not subject to canceUation after acceptance. Acxrw: Dale.. )jI,{(;Z..9......../e{;z.~...... '\ "AdM.. yl.t.;'ll i/.~~....? ' :A' . .' " ('.'''' . by ....~.~..... .. ..... ...J ....;..........,......_.f'lf':'...........,....'...Trrj:E.... ~~z~.~".,.1"''' """"'...;,:,'..'..;.'",."" ",..'c.,,", "'.;" . .\ ................................................,.......,. n ~{)o1-J... uj ,..- . -.,.. """,'., ,.., :.',',.,. R(V.l!l~ fl( -11"'1 '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT ESTATE OF SANDRA L. WIRl' FILE NUMBER 21-1997-0768 Include unrelmbursed medical expenses, ITEM NUMBER 1. DESCRIPTION National City Mortgage Canpany (mortgage on residence at 779 Htnner Street, Enola, PAl 2. Montganery Ward credit card 3. 4. Visa card with PSOCU Auto Loan with PSEOJ 5. Auto loan with PSEJ:U 6. 7. Bell Atlantic (decedent I s telephone bill) Pinnacle Health Hospital 8. Holy Spirit Hospital 9. 10. 11. Andrews & Patel ASSOCiates, P.C. Elnerald Drug Store Central Fill Pharmacy AMOUNT $40,128.28 $2,286.92 $1,771. 86 $3,968.28 $11,839.20 $51.17 $166.70 $209.00 $230.60 $11.36 $15.00 TOTAL (Also enler on line 10, Recapitulation) $ 60,678 .37 (If more space is needed, insert additional sheels of the same size) ;~-,' . .--..-....."....-... " . Monogram@ Credit Card Bank of Georgia Montgomery Wurel p. 0. Box t 03055 . Roswell, Georg;u 30076-9055 SEPTEMBER 19, 1997 JAMES SHELL 127 HENRY RD ENOLA PA 17025 RE: Montgomery Ward Account #121 400 545 I Sandra L Wirt Dear Mr. Shell, We are sorry to hear of the passing of Sandra L Wirt and offer our condolences. This account is not insured by credit life insurance. The outstanding balance as of 8/13/97 is $2286.92. This balance does not include finance charges assessed after the date of death. Very truly yours, <~ Kathym Cunningham Probate Specialist 1-800-827-5975/Ext. 4845 KC/ph Member FDIC TRANSFER 78692 FROH IHAR I 3 CHECK 3136 DIVIDEND DIV DEND RATEI 2.00 % ANN AL PERCENTAGE RATE YIELD, 2.02 % ANN AL PERCENTAGE YIELD EARNED, 2.02 % NEW BALANCE 281 2 283 0 283 0 ----------------------------- CHECKS AID -- -- ---- 3126 11111111 3128 11111111 3131 3132 3133 3134 1111** 3136 Ll- PSL LDAN PREVIOUS BALANCE NEW BALANCE-PERIODIC RATE .035342% (ATE IS >> ANNUAL PERCENTAGE RATE 12.900% << ARIABL ) 00 00 ~ HOMEOWN ~ PREVIOUS BALANCE AUTOMATIC TRANSFER NEW BALANCE-PERIODIC RATE .024384% >> ANNUAL PERCENTAGE RATE 8.900%<< 7~142 13 0 404270 --3968 8 3968 8 .Lli.::. A.Ui.D. .I..llAtf PREVIOUS BALANCE AUTOMATIC TRANSFER NEW BALANCE-PERIODIC RATE .020521% >> ANNUAL PERCENTAGE RATE 7.490%<< II*CONTINUEDIIII ., III 02 3433 1195004 11839 2 1183902 TOTAL DIVIDEND YEAR- TD.OATE IOf .. slVings ...op'IRA. DMdends ,,-, II $1 0 or ovor, wII b. ~ to lhIlntornll Rev.nuo .1IVl.. IOf !tis .1iIndM VIII'. 'INDICATES EFFECTIVE DATE TOTAL FINANCE CHARGE YEAR. TO-DATE IOf .. ~ans. NOTICE: S.. rovorso sid. lor Important Infonn.tion. 183648 NUMBER I. Arv'~IH.'11911 ESTATE OF '*' SCHEDULE J BENEFICIARIES COMMONWEALTH Of PEN"SYlVA"'A INHERITANCE r^X RHURN RESIDENT 0 NT SANDRA L. WIRl' NAME AND ADDRESS OF PERSONISI RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distllbutions) 1. Karen Hippensteel 5 Timber Road Mechanicsburg, FA 17055 2. Jason Hippensteel 779 Humer Street Enola, FA 17025 FILE NUMBER 21-1997-0768 RELATIONSHIP TO DECEDENT 00 Not L1.t Trustee(.) Daughter Son AMOUNT OR SHARE OF ESTATE 50% in trust 50% in trust ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II, NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. None TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRiBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) ,-..-......'""N.a"'._."""''''.,.'"'J...".~.,...,.". 0.00 L. ~ ~.... "1 ' (\' COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT2BD601 HARRISOURG. PA 171~B.0601 _~:Jl-~ ~ PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. AA 2 7 J G 76 REV. 1162 E.ll(1J.961 . RECEIVED FROM: I" ACN ASSESSMENT CONTROL NUMBER AMOUNT SAMUEL L ANDES ESQ. 525 N 12TH STREET POBOX 168 LEMOYNE. PA 17043 lnl '$', tlO. 79 FOlD HERE FOlD HERE ESTATE INFORMATION: FilE NUMBER 21-1997-0768 SSN 197-40-5977 NAME OF DECEDENT (LAST) (FIRST) (MI) WI RT SANDRA L DATE OF PAYMENT 5/13/1998 POSTMARK DATE 0/00/0000 COUNTY CUMBERLAND DATE OF DEATH TOTAL AMOUNT PAID 'li160.79 vz " .-' 0/"'/ RECEIVED B/;/~A-'-/ C .;i";~_.,~",,,,,,,,, p./_( MARY C. ~WIS /;!u:" j),r:;. REGISTEr OF WILLS' /, REMARKSJAMES D SCHELL C/O SAMUEL LANDES ESQ SEA!;:HECKll 1048 R[GIS1U~ OF WILLS ._-_._-~~_. --.. --- '~"_..'-' -- ------.,... ....-- -.-- -~- .--.------.-------------- " . ' .} ---~. ~-,;_':"."'"'"---~--:-----..::.:4. .. ,,4~'~........~_r-. , " .. .\. " \ .--:) , <,_'c,~ Q) en :l en 0 :r: ~t :l .... 0 o ....UQ) ~ >-CoC") V'JC:Jr- '6> :l 0" 0 Q)OC/)r-- C:UQ).-- ul'O~<l: 'S; c 0 c.. >~..c _ Q)........._Q) -.J Q) .... >--0 6 en ....EUi:: CO:l co ~u.--u ~ -..8 " \' <::;- , - ,=y~ " 'I ... 0 rn ~ !:: W ~ ~ of, Cl ... ~ . Z .. 0 ~ -< f< ~ S ::; of, x " ....i " OJ 0 III 0; ~ ~ % .. % ... d % '.' W l!: ~ ;:; . "- ;:J 0 ~ '" ... ~ 0 "- of, % % -<: ~ " {fJ " S " " ~ 'If" "'}- <1< N !:l N '" (~l (,:- I (,) ~ t~ r- ~ ., . ~', r' ~i I ~. ~ /" i" .. '.t' :. ., .,. "oJ .r ',). :',.~j ./ \- 'I. l j' .', ,', "'.'\ !.. " ", I,.,.> " " --.f.- 'r-' -:-~~:M.. .' -. .,.F ~- '-"-~~- . 9ft" ; ~'\~ ,": \ " f '1,...." ,",' '.~ :. \ 15,;)03 -7 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~ * BUREAU OF INDIVIOUAL TAXES INHERITANCE lAW DIVISION PEPT. 280601 HARRISIURO, PA 17128.0601 NOTICE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX "V-IU'" II' 1""" SANDRA 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 ~ iiE'y=is47Ti-AFP-fjjiF97riiiii'"iCnlF-i-NHEifiiiitfCE-'TAX-A'pjiiiA'iSEH€ii'f;-Aii-oWANCE-ciri----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX SANDRA L FILE NO. 21 97-0768 ACN 101 I~ an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at lineal/Class A rate (16) 17. Amount of Line 14 tnxable .t Collateral/Class B rate (17) 18. Principal Tax Due TAX CREDITS: PAYNENT DArE 11-06-1997 05-13-1998 SAMUEL LANDES 525 N 12TH ST PO BOX 168 LEMOYNE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-27-1998 WIRT 08-13-1997 21 97-0768 CUMBERLAND 101 Allount R..1tt.d PA 17043 ESTATE OF WIRT TAX RETURN WAS: ( ) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. (Schedule A) 2. stocks and Bonds (Schedule Bl 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfer~ (Schedule G) 8. Total Assets ( X) CHANGED SEE (1) (21 (3) (41 (51 (6) (7) 108.000.00 ,00 ,DO ,DO 16.742,51 .00 7.364.28 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (91 (10) 24,998.66 60.678,37 (111 (121 (131 (14) NOTE: .00 X .00: 39,065.48 X .06: 7,364.28 x.15: (18) RECEIPT NUNBER AA242436 AA270076 DISCOUNT l+) INTEREST/PEN PAID (-) 131. 58 .00 ANOUNT PAID 2,500,00 160.79 INTEREST IS CHARGED THROUGH 08-11-1998 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE DATE 07-27-1998 ATTACHED NOTICE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 132,106,79 8~,677 03 46,429.76 ,00 46,429,76 ,00 2,343.93 1,104,65 3,448.58 2,792.37 656.21 14.59 670,80 L . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS,) .':"".:,.",., ; '-e'; ....,1 ~:':i ".',\ ,'i /"""-' :{:,CI ';::':r:J ~,',:O j;~.'~j ,~?:'::l -'I "I 1">'1 ?N:. ",,' ~)';' il...j ~tli ~f:- ~ff, :~;~. "~'), ;",. ~\:" ':~~ -;/~. }:;~i RESERVATION: PURPOSE OF NOTICE: PAYHEHT: REFlIID (CR): OBJECTIONS: AD"IN ISTRATlVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: , no !;;;;- ::J"'; r-~ " ~ ':JJif "'0 o - ~ o Estate. of declKSenta dying on or before necHb81" 12.. 1982 -- if any future 1nt.,..st In the :.state Is tran.f.,.rlld In pos.esslon or .njo~ont to Class B (collateral) beneficlarl.s of the decedent after the' .xplrlltlon~~ any ..tate ,for llf. or for year., the C~onwQalth hereby expresslY reserve. the right to appraise and 8~U transfio Inher1t..K:8' Taxes at the 1l!lWful Class 8 (collateral) rat. on any such future Interllst. ),;: :"1' . . ;::'" " lti v, 0 - .... To fulfill the requlre..nt. of Section 2140 of the Inheritance and Estat. Tax Act, Act 21 of 1995. (72 P.S. Section 9140). Detach the top portion of this Notice and submIt wIth your payaant to the RegIster of WIlls printed on the reverse sIde. -~tlake chock or ItOney order paYeble to: REGISTER OF HILLS" AGENT A refund of a tax credIt, whIch was not requested on the Tax Return, .ay be requested by co~letIng an ~Appllcation 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 Revenue DIstrIct OffIces, or by calling the specIal 24-hour answerIng servIce ~ers for for.s ordering: In PennsylvanIa 1-800-362-2050, outsIde PennsylvanIa and wIthin local HarrIsbUrg area (717) 787-8094, TOOl (717) 772-2252 (HearIng I~aired Only). Any party In Interest not satIsfIed with the appraise.ent. allowance or disallowance of deductIons, or asses,.ent of tax (IncludIng discount or Interest) 8S shown on thIs Notice .ust object withIn sIxty (60) days of receIpt of this HoUce by: --wrItten protest to the PA Depart.ent of Revenuo, Board of Appeals, Dept. 281021, HarrIsburg, PA --electIon to have the .atter deteraInod at audIt of the account of the personal representatIve, --appeal to the Orphans. Court. 17128-1021, OR OR Factual errors discovered on this assess.ent should be addressed In wrltins to: PA Depart.ent of Revenue, Bureau of IndIvidual Taxes, ATTN: Post Assess.ent Review UnIt. Dept. 280601, HarriSburg, PA 17128-0601 Phone (717) 787-6505. Soe page 5 of the booklet ~Instructions for Inheritance Tax Return for a Resident Decadent~ (REV-I50I) for an explanation of ad.InIstrativelY correctable errors. If any tax due is paid withIn threy (3) calendar .onths after the decedent"s death, a five percent (~) discount of the tax paId is allowed. The 15% tax aanesty non-partIcIpation punalty Is co.puted on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax aMnesty period. ThIs non-particIpation penalty Is appealable in the sa.e .anner and in the the so.e tiaa period os you would appeal the tax and interest that has been assessed as indicated on this notIca. Interest is charged besinning with first day of delinquency, or nine (9) .onths and cne (1) day froa the date of death, to the date of payaent. Taxes which beca.e delInquent before January 1, 1982 bear interest at tho rate of six (6~) percont per aonua calculated at 18 daily rate of .000164. All taxes which beceae delinquent on and after January 1, 1982 will bear interest at a rate whIch will vary fro. calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applica~lo interest ratas for 1982 through 1998 are: '!!!!! Intsrest Rate Daily Interest Factor :!!!r IntGrest Rate Daily Interest Factor 1982 207- .000548 1987 9~ .000247 1983 167- .000438 1988-1991 117- .000301 1984 117- .000301 1992 'X .000247 1985 137- .000356 1993-1994 n .000192 1986 107- .000274 1995-1998 9~ .000247 --Interest is celcu1ated a. follows: INTEREST = BALANCE OF TAX UNPAID X NUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco..s delinquent wIll reflect an interest calculation to fifteen (IS) deys beyond the date of the assess_onto If pay.ent is aade after tho interest co.putation date shown on the Notice, additional interest .ust be calculated. t ftIV.W~IXI6-"'1 '* INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.280601 HARRI BURG PA 1712S.oo01 DECEDENT'S NAME FILE NUMBER Sandra Wlrt 2197-0768 101 REVIEWED BY Larry Szollosy ACN SCHEDULE ITEM NO. EXPI.ANA TION OF CHANGES Changed tax rate from 6 percent to 15 percent since a uncle is a collateral beneficiary. G 1,2, 3,4 ~Ci :o?? c: ~ \Q ::l ;' OJ "" Q r i,,"" "" :' c:: c., ~ Cl :.g N (/) ::c c ~' " Ui ROW Page 1 ." '\ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT280601 HARRISBURG. PA 17128-0601 W~' ~ -. . NO. f-\A 296539 REV 1162 EX 111901 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT SAMUEL L ANDES ESQ. 101 $h70.AO 525 NORTH TWELFTH STREET LEMOYNE, PA 17043 FOLD HERE - FOLD HERE ESTATE INFORMATION: FILE NUMBER 21-1997-0768 NAME OF DECEDENT (LASTI WIRT SANDRA DATE OF PAYMENT SSN 197-40-5977 (FIRST) (MI) POSTMARK DATE 8/12/1998 COUNTY TOTAL AMOUNT PAID $670.80 CUMBERLAND DATE OF DEATH SK RECEIVED BY /':. . ;. '.,' .Y c dIf: J +-. . MARY C. LIS /,. Jf)../J/.;,t REGISTE . OF WILLS"..' /'1t4V /1.:;1 tl REMARKS JAMES D SCHELL C/O SAMUEL L ANDES ESQ. SEALCHECK# 1056 HEGiSTER OF WiLLS --.------.------- - - -.- -- ---- .-- ------ --- ----- --------- --------- , ,. , -'-- -_.,.-_._-~'--~~ r .-- ---~,. ~ "..4 I :.T .~f-"-- i PAYIIEHT: Detach the top portion of this Notice and sw.lt with your paYll8nt .ad. payable to thG fUIII'I and eddre.. prlnt~ on the rev.r.. side. If RESIDENT OECEDENT Aka ehltck or MJn8Y order payable to: REGISTER OF WILLS, AGENT. If NON.RESIDEHT DECEDENT uka chock or .oney order plIyable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of II tax credit, which was not requlilstlld on the 18x Return, .ay be reqlHllsted by co.plating an "application for Refund of Pennsylvania InherItance and Estate Tax" (REY.1313l. Applications ar8 available at the Office of the Register of Wills, any of the Z3 Revenuo District Offices or fr~ the Dopllrtaent's 24-hour answering servIce ~bers for for.s ordering: In Pennsylvania 1-800-362-2050, outside PennSYlvania and within local Harrisburg IIr8a (111) 787-8094, TOO* (717) 772-2252 (Hearing I~air.d only). REPLY TO: DISCOlIfT : PENALTY: INTEREST: Questions regardIng errors contaInod on thIs notico should be addressed to: PA Depart.ont of Revonue, Bureau of Individual Toxes, ATTH: Post Asses~ent Rev low UnIt, Dopt. Z80601, Harrisburg, PA 17IZ8-0601, phone (711) 787-6505. If any tax duo Is paid wIthin three (3) calendar .onths aftor the decedent"s death, 0 five percent (5%) discount of the tax paid is allowed. The 15% tax o.nesty non.partlcipation ponalty 15 co.putod on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day ~fter the end of tho tax a.nesty period. Interast Is charged begInnIng wIth first day of delInquency, or nine (9) Months and one (1) day frOM the data of death, to the date of pay.ent. Taxes which beCOMO delinqu6nt befora January 1, 198Z bear interast at the rate of six (6X) parcent per annu. calculated at a daily rate of .000164. All taxes whIch beca.e delinquent on and aftar January 1, 198Z will beer interest at a rftte which will vary froQ calendar year to calendar year with that rate announced by tho PA Dapart.ent of Revenue. The applIcable interest rates for 198Z through 1998 are: Year Interost Rato Dally Intorest Factor Vear Intorest RatrJ Dally Interest Factor 198Z ZOX .000548 1987 9X .000Z47 "83 16X .000438 1988-1991 117- .000301 1984 11X .0003Dl '99Z 9X .000Z41 1985 137- .000356 1993-1994 n .OODl9Z 1986 107- .000Z74 1995Ml998 .% .000Z47 --Interast 15 calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any NotIce issued after the tax boco.os delinquont will reflect an interest calculation to fifteen (15) days bayond tho datu of the assess.ont. If pOYMont is .nao of tar tho interost cOMPutation dato shown on tho Notice, additional Intorest Must be calculated. ", ", '. ~l, 1"1, ',./ ,-~. -r i I '. "I " M ~ .. a CII '" ~ ~ '" ~ ~ z < < .. z z ... ~ -< .. t . ~ < ~ :; ....i ... ~ ~ ~ '" 0 ~ H OJ ~ . z z .. z ~ II: ci OJ ~ 0 ~ ~ .. ~ .. z OJ' .. 0 -< < 7- Z if! ~ ~ N 0 ~ ~ " OJ ... . . AGREEMENT FOR SETTLEMENT OF ESTATE THIS AGREEMENT is made thiS~ day Of~, 1998, and is by and between: JAMES 0, SCHELL, an adult individual who resides at 127 Henry Road, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Schell"; KAREN HIPPENSTEEL, an adult individual who resides at 5 Timber Road, Mechanicsburg, Cumberland County, Pennsylvania, hereinafter referred to as "Karen"; and JASON HIPPENSTEEL, an adult individual who resides at 779 Humer Street, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Jason", WITNESSETH: WHEREAS, Jason's and Karen's mother, Sandra L. Wirt, died on 13 August 1997, leaving a will, dated 18 March 1997, in which she made various dispositions of her estate and assets and by which she appointed Schell executor of her estate; and WHEREAS, on 18 September 1997 the Register of Wills of Cumberland County, Pennsylvania, issued letters Testamentary to Schell appointing him Executor of the estate of the said Sandra L. Wirt; and WHEREAS, Schell has duly performed his duties and obligations as Executor, collecting the various assets owned by Sandra L. Wirt at the time of her death, paying any debts and obligations she owed, paying the costs of the administration of her estate and the taxes she owed or which became due as a result of her death, and otherwise administering the assets of the estate; and WHEREAS, Schell is now prepared to make distribution of the assets of the estate in accordance with the terms of the will of Sandra L. Wirt and has prepared an Account and Proposed Schedule of Distribution setting forth his administration of those assets and the distribution he proposes to make, a copy of which said Account and Proposed Schedule of Distribution are attached hereto and marked as Exhibit A; and WHEREAS, Karen and Jason have had full and ample opportunity to review the Account and I Proposed Schedule of Distribution and to make themselves familiar with the actions taken by Schell during the administration of the estate and Karen and Jason are familiar with and understand their rights under the will of the said Sandra L. Wirt; and 1 :...... .."\....,, .... .... . WHEREAS, the parties have agreed to accept the distribution as proposed by Schell and to relieve him of all further responsibility and duty as executor of the estate of Sandra l. Wirt and the parties wish to have their agreement reduced to writing. NOW, THEREFORE, in consideration of the above recitals and of the mutual covenants hereinafter set forth, as well as for other good and valuable considerations, the parties hereto, intending to be bound hereby and to bind their heirs, successors, and assigns, do hereby covenant, promise, and agree as follows: 1, Karen and Jason acknowledge that they have read and reviewed the Account and Proposed Schedule of Distribution prepared by Schell, the will of Sandra l. Wirt, and other documents they deem relevant and important to this matter. They further acknowledge that they understand the assets to be distributed from the estate of Sandra l. Wirt are not to be distributed to them directly or outright, but are to be distributed to trusts created for each of them by Schell in accordance with Item III of the said will, They further acknowledge that Schell will continue as trustee of each of those trusts and will be obligated to make disbursements and expenditures from the trusts in accordance with the terms of the said will, 2, Karen and Jason acknowledge that Schell has explained to them that there is some ambiguity over the terms of the will of Sandra l. Wirt, particularly with regard to Item V of that will and that the will could be interpreted to require that the cash available for distribution not be distributed equally into the two trusts for them but that Karen's trust receive an additional amount of cash equal to the value of the residence at 779 Humer Street which is to be distributed to the trust created for Jason, Karen and Jason also acknowledge that the language could as well be interpreted to mean that the house is to be distributed to the trust for Jason subject to his right to purchase it at a later date, at which time a payment will be made from Jason's trust to Karen's trust and, because of that future change, the proper interpretation and implementation of the will is for tne cash funds available at the time of distribution from the estate to be distributed equally to the two trusts, Karen and Jason further acknowledge that Schell has explained both of these possibilities to them, they have had ample opportunity to review the will, obtain advice from whatever source they wish, including legal advice, and have decided not to dispute that interpretation further, but to accept the distribution as proposed by Schell, 2 3, In consideration of this agreement, including specifically the provisions of Paragraph 2 above, and the distribution of assets to which the parties have agreed, Karen and Jason further agree, with regard to the residence at 779 Humer Street, as follows: A, Jason shall continue to have the option to receive that property from his trust in accordance with sub-paragraph A of Item V of the will, in which event he shall make the payment required by sub-paragraph 8 of Item V, In the event that Jason makes that payment, the parties agree that Karen shall be entitled to immediate receipt of Fifty Thousand ($50,000.00) Dollars from the trust on the condition that she uses it to purchase a new home or to improve or reduce the mortgage debt against her present home, 8, In the event that Jason does not exercise his option to acquire the said property in accordance with Item V of the will, Karen and Jason agree that the trustee of Jason's trust shall sell the property for its reasonable fair market value and shall distribute the net proceeds of such sale (which shall be the total gross proceeds less the costs of sale including, if the trustee deems it appropriate, the payment of a reasonable real estate sales commission) equally between the two trusts created for Karen and Jason pursuant to the will. The parties further agree that, in the event the property is sold and the proceeds are divided equally between the two trusts in accordance with this sub-paragraph, Jason and Karen will each be entitled to receive a distribution equal to one-half of the cash proceeds of the sale of the house, or Fifty Thousand ($50,000,00) Dollars, whichever is less, on the condition that they apply that distribution to the purchase or acquisition of a new home or to the improvement or payment of the mortgage debt against any home they own at that time, To the extent that the provisions of this agreement are inconsistent with the terms of the said will, both parties acknowledge that they have agreed to these terms, notwithstanding the provisions of the will and each of their rights under the will and each of the parties, for themselves, their heirs, successors, and assigns, and the trusts held for their benefit, do hereby agree to accept the terms and provisions of this paragraph and waive any rights inconsistent with this paragraph which may be set out in the will. 4, In light of all of the above, Karen and Jason, for themselves, their heirs, successors, and assigns, and as beneficiaries of the trusts created for them, do hereby find the Account and 3 i- i ,. ,.-_... , ~;:Z I:'i' \:'-'i-:: t " . ..., Proposed Schedule of Distribution prepared by Schell, as attached hereto. to be true, accurate, and correct and they do hereby approve and accept them and Karen and Jason do hereby further absolutely and irrevocably release and discharge Schell and his heirs, successors, and assigns, of and from any claims, liabilities, actions, or demands relating in any way to his administration of the estate and distribution in accordance with the attached Account and Proposed Schedule of Distribution and do hereby accept the distribution as proposed by Schell as their full and fair share of all distribution and payment from the said estate. 5. There is no other agreement or understanding between the parties on the subject matter of this agreement except those set forth herein and all prior agreements. understandings, promises, and representations are hereby declared to be null and void, This agreement shall be interpreted, applied and enforced by the courts of and in accordance with the law of the Commonwealth of Pennsylvania, IN WITNESS WHEREOF. the parties hereto have set their hands and seals the day and year first above written, w8-q;Q,Q "7 Karen Hippen 15 ~ jAj~)\.1J~ son Hippenst 4 COMMONWEALTH OF PENNSYLVANIA ) ( 55.: COUNTY OF CUMBERLAND ) On this, the:3JY1day o~a..o..n\l:Qf, 199~ before me, the undersigned officer, personally appeared JAMES D, SCHELL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA ARW. BEPt nlfM. RQI'IR II NcIIry P\ilIC \JIIqIlIlllao. Ca.t..llmd CllIIIIly, PA It( Ca<flM.. ~ ~ 20.'~'''' _",__..,~,,'h_'" ) ( 55.: COUNTY OF CUMBERLAND ) On this, the (j)Lh day oUWI\...tRI ' 199~ before me, the undersigned officer, personally appeared KAREN HIPPENSTEEL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official seal. Lrn .v;;?M P LLc SiFdP!. . i oAIUVll ROI":'lI MllWy Ptmc J COMMONWEALTH OF PENNSYLVANIA ) rlml!f#'<l'lIlml.~ClJr,<,*,'pi\ ( 55.: '?"'~~.~;.~~ COUNTY OF CUMBERLAND ) On this, tha..3:th day o~QQnLttr, 199~ before me, the undersigned officer, personally appeared JASON HIPPENSTEEL known to me (or satisfactorily provenl to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official seal. r~ rYII J \.J'() ,~ 1 iz ~sslon Expires: , .. .,_....__~.............,...,.......""":....-~...----...l ,..-. . "'t;'rNUI.'z...~~. 'i r:;~w:('~~. ~:;.r:f::Uf. ~~:k1'i>l-o,(-.;lr. i :) . fQ.'l".(."..... "."";I'V'~. t~~::l. t).~,';t.,.,r.h'(". '- ,"J." \ .,-.. r.' "", ." '~, "l} ',.::'YJJ \ 11.,,' 1'.J'~.~!ln1fir'~/;1 b::r"I. \, .I. ...... .~_. ......1 , " I '. ....,,~.. ..... -... ," .~. -..... ~:'fd' ~ ? f1J ~ ~2 Xl. f:) i!J , . \ ') ..~\j- .~.:!.. / ~~.t~C\ WILL OF SANDRA L. WIRT I, SANDRA L. WIRT, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate, ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to such of my issue, per stirpes, as survive my death by sixty (60) days, ITEM III, Should any of my issue entitled to a share of my estate not have attained the age of fifty-two (52) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest, the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and education of the issue or to make payment for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue, Any principal or income not so applied shall be distributed to such issue when he or she attains the age of fifty-two (52) years, or if he or she dies prior thereto, to such of his or her issue as survive his or her death by sixty (60) days or, if he or ~he leaves no such issue, then to such of my issue, per stirpes, as survive his or her death by sixty (60) days. ITEM IV. I appoint my uncle, JAMES D. SCHEll, of Enola, Pennsylvania, trustee of the trust or trusts created by this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as trustee, I appoint my brothers, WilLIAM Page 1 of 6 1.__'. c- o ..-- f)-O ,/ .--' rr ---K ,j ~ ? {O d ~ J B, WIRT and RICHARD E, WIRT to serve jointly as co-trustees with the requirement that they make all decisions jointly and that they cooperate with each other so such decisions can be made in a timely fashion and, unless not otherwise reasonably possible, within thirty (30) days of the time such decision is required. ITEM V. I direct that my house at 779 Humer Street in East Pennsboro Township, Cumberland County, Pennsylvania, be transferred to the trust created for my son, JASON HIPPENSTEEL, if he survives my death by sixty (60) days without having attained the age of fifty-two (52) years and if there are sufficient assets to make that transfer and still equally fund any other trust or trusts created for my issue pursuant to Item III of this my last will. With regard to said home, I further direct: A, That my son, JASON HIPPENSTEEL, shall have the option to receive the home at 779 Humer Street from the trust for him at any time between the first day of January, 2002, and the thirtieth day of June, 2002, by notifying the trustee of that trust of his election to receive the home and, at the time he receives a deed and between the first day of January, 2002, and the thirtieth day of June, 2002, paying to the trust for my daughter, KAREN HIPPENSTEEL, or any successor trust to her trust, the sum of Fifty Thousand ($50,000,00) Dollars, B, In the event that JASON HIPPENSTEEL pays Fifty Thousand ($50,000,00) Dollars to the trust held for KAREN HIPPENSTEEL and she is, at that time, alive, she shall have the right to receive a distribution of Fifty Thousand ($50,000,00) Dollars from her trust, at any time thereafter, upon her written request, on the condition that such sum be used by her to purchase or otherwise acquire a residence for her occupancy and use: C, The trustee of the trust created for JASON HIPPENSTEEL is hereby directed to retain ownership of my home at 779 Humer Street, if economically feasible, at least through the first day of July, 2002. In the event that JASON HIPPENSTEEL does not exercise the option granted to him hereunder, my said Page 2 of 6 trustee, at its sole discretion, may thereafter sell or otherwise liquidate the property and retain the proceeds of such sale or liquidation within the trust. ITEM VI. I appoint my uncle, JAMES D. SCHEll, executor of this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint my brothers, WilLIAM 8, WIRT and RICHARP E, WIRT, or the survivor of them, co-executors of this my last will. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania law and by the preceding paragraphs of this my last will, I hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fiduciaries), without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or beneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from Page 3 of 6 '<r:(:.;,"',:;:ii,;.C.,.,>.'; accumulated income or from principal such amounts as my trustee, in its sole discretion, deems advisable for the education, welfare, and comfort of the trust beneficiary. ITEM VIII. All of the interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any. execution or attachment. ITEM IX. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction, IN WITNESS WHEREOF, I have hereunto set my hand this \ ~ day of '~"-L\I-.\:"\_ , 1997, <'.. (, ~CW'C\..l\.bJ...'-&\.UJ:,:\ SANDRA L. WIRT Page 4 0 f 6 ~ ~ ;? ({) j ~ The preceding instrument, consisting of this and four other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published, and declared by SANDRA L, WIRT, the testatrix therein named, as and for her last will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto, (~\)~QP~ Samuel L. Andes elm ~ \.~J;)6-Q.J.j~ Amy Roselli Page 5 of 6 , .- ",.., ,""- ....'...;.c COMMONWEALTH OF PENNSYLVANIA ) ( 55,; COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing 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, ~\r'f'f\ J\ u~~ ~\:\j.J.,~* SANDRA L.-WIRT . Sworn or affirmed to and acknowledged before me by the testatrix named above tills I g-lh day of ,,^G'AJ.. , 1997, Notar~ublic ~ &eAl. I'IIbllc L~NN 9\lIEKfE~COUII\Y- ~~ esAllll.17.2000 MY COIn"I........ COMMONWEALTH OF PENNSYLVANIA 1 ( 55,: COUNTY OF CUMBERLAND ) WE, SAMUEL L. ANDES and AMY ROSELLI, 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 the testatrix sign and execute the instrument as her last will; that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge, the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and Bcknowlfldged before me this Ie#-. day of Mov\r.J" 1997, *v~~~ SamUel L. Andes (lXYI( 8 '--rZ,<S){Je~U'l Amy Rosellf"- \ ~a~ I. Nota y Public NOTARIAL sEAL I'IIbllc L'{NN EIIREllfe~m:r~COUII\Y- ~~~l::~I:~n EltP118S Aug.17,2000 ESTATE OF SANDRA L. WIRT Deceased I ) ) ) ) ) ) ) ESTATE NO. 1997-00768 Pa, No, 2197-0768 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION PROPOSED SCHEDULE OF DISTRIBUTION James D, Schell, Executor of the above estate, proposes to distribute the assets available for distribution as follows: 1, The residence at 779 Humer Street in Enola, East Pennsboro Township, Cumberland County, Pennsylvania, will be distributed to a trust which has been created for the benefit of the Decedent's son, Jason Hippensteel, pursuant to Item V of the Decedent's will, a copy of which is attached hereto, 2, The Executor will transfer to a trust created for the Decedent's son, Jason Hippensteel, pursuant to Item 11/ of the Decedent's will, a copy of which is attached hereto, one-half of the cash on hand and available for distribution, Which is the sum of $143,811,53. 3, The Executor will transfer to a trust created for the Decedent's daughter, Karen Hippensteel, pursuant to Item III of the Decedent's will, a copy of which is attached hereto, one-half of the cash on hand and available for distribution, which is the sum of $143,811,53, Total Funds to be Distributed,..,.....,......$287,623,06 James D, Schell, Executor c/o Samuel L. Andes Attorney-at-Law P,O, Box 168 Lemoyne, PA 17043 ESTATE OF SANDRA L. WIRT Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION ESTATE NO, 1997-00768 Pa, No, 2197-0768 FIRST AND FINAL ACCOUNT OF JAMES D. SCHELL. EXECUTOR OF THE ESTATE OF SANDRA L. WIRT. LATE OF EAST PENNSBORO TOWNSHIP. CUMBERLAND COUNTY. PENNSYLVANIA Date of Death: 13 August 1997 Date Letters Issued: 18 September 1997 Account Stated for: 18 September 1997 to 31 August 1998 James D, Schell, Executor of the above estate, offers this Account to make known to interested parties the transactions that have occurred during his administration of this estate, This Account also sets forth the proposed distribution of the estate, It is important that this Account be carefully examined, Requests for additional information or questions or objections may be discussed with the undersigned, o J es D. Schell, Executor o Samuel L. Andes Attorney-at-Law P,O, Box 168 Lemoyne, PA 17043 2e, Oddr~ ~1f) RECEIPT OF PRINCIPAL The Accountant received the following principal assets during his administration of the estate: 9/18/97 9/25/97 9/25/97 9/18/97 9/18/97 9118197 9/18/97 10/3/97 10/13/97 10/8/97 9/24/97 9/26/97 11/1/97 12/12/97 1126198 6/5198 6/5/98 7/28/98 Refund of bank account funds (withdrawn by Jcson Hippensteel) National Ci~y Mortgage (65crow) Harris Savings Bank withdrawal Provident Life (Disability pmt) Provident Life (Disability pmt) Pa. Employees Ben, Trust Fund Pa. Employees Ben. Trust Fund Pa, State Employees Life Ins, Sale of Saturn automobile PSECU refund Bon-Ton refund Patriot News refund Boscov's refund Pa, State Employees Ret. Ben, Pa. State Employees Ret. Ben, Federal income tax refund National City mortgage (escrow) Pa, State Income Tax (refund) Total Principal Receipts $2,700.00 8,07 6,76 66.67 500,00 32.00 77.60 40,000.00 11,000,00 642.79 14.98 10.42 59.77 924.09 316,563,29 757.00 1,354,34 33.00 $374,750,78 NOTE: In addition to the above, the Executor received possession and control of the decedent's residence at 779 Humer Street in Enola, East Pennsboro Township, Cumberland County, Pennsylvania, Pursuant to the provisions of the will, the property was not to be sold but was to be maintained as a residence for one of the dec'edent's children and beneficiaries and the Executor was obligated to pay the expenses of maintaining the property until final distribution of that real property into a trust to be created pursuant to the terms of the decedent's will. Because the executor never received the cash value of that property, and because the Executor was never obligated to liquidate or transfer that real property, it is not listed here as a receipt of principal. '\.;: '. ,. . .----. ...-......-,.... ....- RECEIPT OF INCOMf During his administration of the estate, the Executor received the following income: 10/20/97 Pa, State Bank (interest earned) $20.78 11/20/97 Pa, State Bank (interest earned) 45.93 11/29/97 Katherine Wirt (reimbursement of electric bill 450.00 12/21/97 Pa, State Bank (interest earned) 30.67 12/26/97 PSECU refund 5.27 1217/97 Katherine Wirt {reimbursement of electric bill 150.00 1/2/98 Katherine Wirt {reimbursement of electric bill 150,00 1/20/98 Pa. State Bank (interest earned) 25.32 2/6/98 Katherine Wirt (reimbursement of electric bill 300,00 2/22/98 Pa, State Bank (interest earned) 812.32 3/22/98 Pa. State Bank (interest earned) 1,287,00 4/20/98 Pa, State Bank (interest earned) 1,336.88 5/20/98 Pa. State Bank (interest earned) 1,378.62 6/21/98 Pa. State Bank (interest earned) 1,322.45 7/20/98 Pa. State Bank (interest earned) 1.188.89 Total Receipts of Income $8,504.13 10/3/97 11/3/97 11/25/97 12/24/97 1/24/98 2/23/98 3/26/98 5/4/98 5/16/98 DISBURSEMENTS OF PRINCIPAL AND INCOME During his administration of the estate, the Executor made the disbursements set forth below. Because the assets administered by the Executor were all cash, he makes no distinction between disbursements of principal or income, 1, Mortgage Payments to National City Mortgage: $1,397.43 (two installments) 686,15 686.15 680.36 680,36 680.36 680.36 680,36 38,102,60 (pay-off of remaining mortgage balance) Total Mortgage Payments: $44,274.13 2, Utilities for real estate at 779 Humer Street A. Electric bills (PP&L): 10/3/97 10/27/97 11/25/97 12/24/97 1/24/98 3/3/98 4/2/98 4/25/98 6/8/98 7/5/98 7/28/98 289,54 100,88 156.91 234,61 380,15 387.18 303.47 186.70 113,21 114,73 150,97 Sub-Total PP&L electric payments: $2,418.35 B, Sewer and Sanitation (East Pennsboro Townshipl 10/27/97 2/4/98 4/25/98 7/28/98 87.75 87,75 87,75 87.75 Sub-Total Sewer & Sanitation Payments $351.00 Total Utilities $2,769.35 3, Payment of Decedent's Debts: 10/3/97 Bell Atlantic Telephone $75.66 10/6/97 Ocasco Budget Inc. (Auto ins,) $176,53 10/8/97 Pa, State Bank $5.00 10/9/97 Suburban Cable Co, $24.93 10/12/97 Montgomery Ward Dept. Store $2,286.92 10/8/97 Pa, State Bank (PSECU) for $15,824,27 balance owed on loans secured by titles to Decedent' 5 automobile and an automobile owned by one of her children 10/8/97 PSECU - payment of Decedent's $1,454,11 credit card balance 10/3/97 Emerald Drug Store $11,36 10/3/97 Central Fill Pharmacy $15,00 10/3/97 Andrews & Patel, M,D, $230,60 4/2/98 Holy Spirit Hospital $209,00 4/16/98 Pinnacle Health Hospital $166,70 Total Debts $20,480,08 4, Payment of Beneficiary's Car Loan: 11/17/97 12/2/97 1/6/98 G,E, Capital Bank G.E. Capital Bank G,E, Capital Bank $2,700.00 $191.67 $2,108,33 Total Car Loan Payments $5,000,00 NOTE: In accordance with the Decedent's instructions, the Executor paid the above sums toward a loan owed by one of the Decedent's children (who is also one of the beneficiaries) on her automobile, The Decedent wished this payment made to equalize the distribution to her two children since the estate was obligated to pay a loan owed on the other child's vehicle in approximately the same amount. 5, Payment of Installation of Security System: 11/26/97 2/1 5/98 AT Security Service AT Security Service $953,50 $1,133.50 Total Security System Payments $2,087,00 NOTE: In accordance with the Decedent's request, the Executor had a security system installed at the residence at 779 Humer Street. 6. Costs of Administration: A. Funeral and Burial Expenses 11/17/97 11/24/97 5/9/98 Neill Funeral Home $6,865,00 $30,00 $1,260,00 Neill Funeral Home Elizabethville Monuments Sub-Total for Funeral Expenses $8,155,00 L:..~ ,.. '~ I t,,"i :~~~~i;:>>~~'i:~'~t;A(.ir..;.,,:~;\~~\_~;/;i;~Y:i<~:.i,'~,J,,;::'_',;:,.,;"",;',; .;. ,-, "., '- -'. ',~.':' ";,.,':.,.:-,, B. Inheritance Taxes 9/18/97 5/13/98 7/31/98 Register of Wills Register of Wills Register of Wills $2,500,00 $160.79 $670.80 Sub-Total for Inheritance Taxes $3,331,59 C, Appraisal Fees 10/13/97 10/13/97 Freeman Real Estate Chuck Bricker Auctioneer $275,00 $50,00 . Sub-Total for Appraisal Fees $325,00 D, Filing Fees 9/18/97 Register of Wills $273.00 5/13/98 Register of Wills $15,00 6/2/98 Recorder of Deeds $25,50 1/7/98 Cumberland Law Journal $60,00 (advertising) 2/26/98 The Sentinel (advertising) $62.40 Sub-Total for Filing Fees $435.90 E, Attorney and Executor Fees Samuel L, Andes (attorney) James D, Schell (executor) $3,574,50 $3,600,00 Sub- Total for Fees $7,174,50 F, Miscellaneous Costs of Administration 11/23/97 414/98 5/4/98 5/4/98 7/20/98 7/30/98 ~ .~ !,~;i .cd" .'., /,'.1 't' 'N. Keane's Chimney Sweep $74.15 Bruce Bayuk CPA (tax prep,) $150.00 James C. Schell (postage) $30,64 Richard Wirt (plumber) $60.00 West American Insurance $409,50 Boyer & Ritter CPA (preparation $875,00 of tax return) Sub-Total for Mise, Costs Administration Total Costs of Administration Total Disbursements $1.599,29 $21,021,28 $95,631.84 . . SUMMARY OF ACCOUNT The Executor summarizes the Account of his administration of the Estate as follows: J. RECEIPTS Receipt of Principal (excluding real estate) Receipt of Income $374,750.78 $8,50~ Total Receipts II. DISBURSEMENTS $383,254.91 Disbursements of Principal and Interest Balance for Distribution $95,631,84 $287,623,07 ,. "':,i';';:i~~;.Z}2~-~-::::-::::~~' - -:~~.7-:..~\ - "'~"""-' ,.; '1 ..; Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 phone: (717) 240-6345 Date: 6/30/1999 ANDES SAMUEL L 525 N 12TH ST LEMOYNE, PA 17043 RE: Estate of WIRT SANDRA L File Number: 1997-00768 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 8/13/1999. Your prompt attention to this matter wJ.l1 be appreciated. Thank You. Sincerely, '--1Yel#::'~lVI~i1fl REGISTER OF WILLS cc: File Personal Representative(s) Judge ).,,,\;,,\,,,.:..,..:,:~,,.:.....,.;.. , .'..:'.,.:...;.....;,."..,.c" STATUS REPORT UNDER RULE 6.12 --"--- Name of Decedent: Sandra L. Wirt Date of Death: 8/13/97 Will No, Admin, No. 21-97-00768 Pursuant to Rule 6,12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes y.. No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: ~/A 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 X b, The separate Orphans' Court No. (if any) for the personal representative's account is: ",/A 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 ::::,0' ~f~YI::ha""' CO"" a"d maYs&:hM~OCL .;, Samuel L. Andes Name (Please type or print) 525 N. 12th Street Lemoyne, PA 17043 Address J J I:.~ .,'\ ( 717 ) 761-5361 Te I. No. .. _J " ... , ~ __ "'nO Capacity: Personal Representative (MAH:rmf/AM3) ___~Counsel for personal representative AGREEMENT FOR SETTLEMENT OF ESTATE THIS AGREEMENT is made thiO'J.n day ~~, 1998, and is by and between: JAMES D. SCHELL, an adult individual who resides at 127 Henry Road, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Schell"; KAREN HIPPENSTEEL, an adult individual who resides at 5 Timber Road, Mechanicsburg, Cumberland County, Pennsylvania, hereinafter referred to as "Karen"; and JASON HIPPENSTEEL, an adult individual who resides at 779 Humer Street, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Jason". WITNESSETH: WHEREAS, Jason's and Karen's mother, Sandra L. Wirt, died on 13. August 1997, leaving a will, dated 18 March 1997, in which she made various dispositions of her estate and assets and by which she appointed Schell executor of her estate; and WHEREAS, on 18 September 1997 the Register of Wills of Cumberland County, Pennsylvania, issued Letters Testamentary to Schell appointing him Executor of the estate of the said Sandra L. Wirt; and WHEREAS, Schell has duly performed his duties and obligations as Executor, collecting the various assets owned by Sandra L. Wirt at the time of her death, paying any debts and obligations she owed, paying the costs of the administration of her estate and the taxes she owed or which became due as a result of her death, and otherwise administering the assets of the estate; and WHEREAS, Schell is now prepared to make distribution of the assets of the estate in accordance with the terms of the will of Sandra L. Wirt and has prepared an Account and Proposed Schedule of Distribution setting forth his administration of those assets and the distribution he proposes to make, a copy of which said Account and Proposed Schedule of Distribution are attached hereto and marked as Exhibit A; and WHEREAS, Karen and Jason have had full and ample opportunity to review the Account and Proposed Schedule of Distribution and to make themselves familiar with the actions taken by Schell during the administration of the estate and Karen and Jason are familiar with and understand their rights under the will of the said Sandra L. Wirt; and 1 ,-, ';1:':'(~1,~d~~i';i~t;.;;,~'::'A'~.t1:l i>;;"" ',': WHEREAS, the parties have agreed to accept the distribution as proposed by Schell and to relieve him of all further responsibility and duty as executor of the estate of Sandra L. Wirt and the parties wish to have their agreement reduced to writing, NOW, THEREFORE, in consideration of the above recitals and of the mutual covenants hereinafter set forth, as well as for other good and valuable considerations, the parties hereto, intending to be bound hereby and to bind their heirs, successors, and assigns, do hereby covenant, promise, and agree as follows: 1, Karen and Jason acknowledge that they have read and reviewed the Account and Proposed Schedule of Distribution prepared by Schell, the will of Sandra L. Wirt, and other documents they deem relevant and important to this matter, They further acknowledge that they understand the assets to be distributed from the estate of Sandra L, Wirt are not to be distributed to them directly or outright, but are to be distributed to trusts created for each of them by Schell in accordance with Item III of the said will. They further acknowledge that Schell will continue as trustee of each of those trusts and will be obligated to make disbursements and expenditures from the trusts in accordance with the terms of the said will, 2. Karen and Jason acknowledge that Schell has explained to them that there is some ambiguity over the terms of the will of Sandra L. Wirt, particularly with regard to Item V of that will and that the will could be interpreted to require that the cash available for distribution not be distributed equally into the two trusts for them but that Karen's trust receive an additional amount of cash equal to the value of the residence at 779 Humer Street which is to be distributed to the trust created for Jason, Karen and Jason also acknowledge that the language could as well be interpreted to mean that the house is to be distributed to the trust for Jason subject to his right to purchase it at a later date, at which time a payment will be made from Jason's trust to Karen's trust and, because of that future change, the proper interpretation and implementation of the will is for the cash funds available at the time of distribution from the estate to be distributed equally to the two trusts, Karen and Jason further acknowledge that Schell has explained both of these possibilities to them, they have had ample opportunity to review the will, obtain advice from whatever source they wish, including legal advice, and have decided not to dispute that interpretation further, but to accept the distribution as proposed by Schell, 2 3, In consideration 01 this ogroernont, including specilicolly the provisions 01 Paragraph 2 above, and the distribution 01 assets to which tho purtios hovo agreed, Karen and Jason lurther agree, with regard to the residonco at 779 Humer Stroot, os follows: A, Jason sholl continuo to hovo tho option to receive that property from his trust in accordance with sub'puronroph A 01 Itom V of the will, in which event he shall make the payment required by sub-puronroph B of Item V, In the event that Jason makes that payment, the pnrtlos IIgroo that Karen shall be entitled to immediate receipt of Fifty Thousand ($50,000,00) Dollura from the trust on the condition that she uses it to purchase 0 new hOl11o or to improvo or reduce the mortgage debt against her present home, B, In the ovent that Juson doos not exercise his option to acquire the said property in accord on co with Item V 01 the will, Karen and Jason agree that the trustee of Jason's trust shull sell the property lor its reasonable fair market value and shall distribute the net proceeds 01 such sale (which shall be the total gross proceeds less the costs 01 sale including, if the trustee deems it appropriate, the payment of a reasonable real estate soles commission) equally between the two trusts created for Karen and Jason pursuant to the will, The parties further agree that, in the event the property is sold and the proceeds are divided equally between the two trusts in accordance with this sub.paragraph, Jason and Karen will each be entitled to receive a distribution equal to one.holl 01 the cash proceeds of the sale of the house, or Fifty Thousand ($50,000,00) Dollars, whichever is less, on the condition that they apply that distribution to the purchase or acquisition of a new home or to the improvement or payment 01 the mortgage debt against any home they own at that time. To the extent that the provisions of this agreement ore inconsistent with the terms of the said will, both parties acknowledge Ihot thoy have ogreed to these terms, notwithstanding the provisions of the will and each of their rights under the will and each of the parties', for themselves, their heirs, successors, and assigns, and the trusts held for their benefit, do hereby agree to accept the terms and provisions of this purogroph and waive any rights inconsistent with this paragraph which may be set out in the will. 4, In light of 011 of the above, Karen and Jason, for themselves, their heirs, successors, and assigns, and /lB bonuficlories of tho trusts created for them, do hereby find the Account and 3 !"": , Ie r~- Proposed Schedule of Distribution prepared by Schell, as attached hereto, to be true, accurate, and correct and they do hereby approve and accept them and Karen and Jason do hereby further absolutely and irrevocably release and discharge Schell and his heirs, successors, and assigns, of and from any claims, liabilities, actions, or demands relating in any way to his administration of the estate and distribution in accordance with the attached Account and Proposed Schedule of Distrib':ltion and do hereby accept the distribution as proposed by Schell as their full and fair share of all distribution and payment from the said estate, 5. There is no other agreement or understanding between the parties on the subject matter of this agreement except those set forth herein and all prior agreements, understandings, promises, and representations are hereby declared to be null and void, This agreement shall be interpreted, applied and enforced by the courts of and in accordance with the law of the Commonwealth of Pennsylvania, IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and year first above written, .po 4 COMMONWEALTH OF PENNSYI.VANIA ) I SS.: COUNTY OF CUMBERLAND ) On Ihls, tho'1:,n1ny o;\')O\l\' (r\ yY (. 19;1 boloro me, the undersigned officer, personally appanred JAMES D, SCHEll. knuwn tu nlll (ur Hntllllllctorily provenllo be the person whose name is subscribed to tho within InHlrumon!, IlIn' ucknowllldnod Ihlll SlIld Jlerson execuled same for the purposes therein contlllnlld. IN WITNESS WHEREOF, I horeunlo Helmy hllnd IInd oflicilll seal. COMMONWEALTH OF PENNSYLVANIA ~i~~~/~LO jJ--~ NOTMW. 8EAI. Ml'of'" Rl)lSIII NalIry I'd*: r..am,ne lkva. ~Io.od Cwllr, PA ().n...b.4<., ~ ~_ 2f'I, :nm ) I SS. COUNTY OF CUMBERLAND ) On this, th.;,:Li11dey 01b-UQJ/'ll)Qf , 199~before me, the undersigned officer, personally appeered KAREN HIPPENSTEEL known to me lor satisfactorily proven) to be the person whose name is subscribed to Ihe within inlllrument, IInd acknowledged that said person executed same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA f1m~ lrn, '-/PM 0 l~ My Com I sian Expires: NOTMK 891. MI'f'" "0"'" II HaIIIy PlIlIc ~1Iaftl.~IlowdCcuIIJ,PA o..JI'~1 Expiw Now. 20, 2ln) I ( SS,: COUNTY OF CUMBERLAND ) On this, Ihe2rQ'1tay ~~ , 199~ before me, the undersigned officer, personally appeered JASON HIPPENSTEEL known to me (or satisfactorily proven) to be the person whose name is subscrihed to the within instrument, and acknowledged that said person executed same for the purposes therein conlllined. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (J~ l(h, ~JL_ My Com ssion Expires: NOTNlW.lIEIll /III( It pna:l11 NI:IIIIy Plll* 5 \.orIqnI9IIo, Cb..o.&.dCwllJ, PA c.....~...." E~ Now- 2O,1CO) ".\~~t;~~.i'1;~.<!~_ -,.,;,;,,; ~'~,..,:.'-, Will OF SANDRA L. WIRT I, SANDRA L. WIRT, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate, ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to such of my issue, per stirpes, as survive my' death by sixty (60) days. ITEM III. Should any of my issue entitled to a share of my estate not have attained the age of fifty-two (52) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest; the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and educati?n of the issue or to make payment for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue. Any principal or income not so applied shall be distributed to such issue when he or she attains the age of fifty-two (52) years, or if he or she dies prior thereto, to such of his or her issue as survive his or her death by sixty (60) days or, if he or ~he leaves no such issue, then to such of my issue, per stirpes, as survive his or her death by sixty (60) days, ITEM IV. I appoint my uncle, JAMES D. SCHELL, of Enola, Pennsylvania, trustee of the trust or trusts created by this my last will. Should the said James D, Schell predecease me or otherwise fail to qualify or cease to serve as trustee, I appoint my brothers, WilLIAM Page 1 0 f 6 rr '1 ;j .? {D ,j I~ !~ 11.1 B. WIRT and RICHARD E, WIRT to serve jointly as co-trustees with the requirement that they make all decisions jointly and that they cooperate with each other so such decisions can be made in a timely fashion and, unless not otherwise reasonably possible, within thirty (30) days of the time such decision is required, ITEM V. I direct that my house at 779 Humer Street in East pennsboro Township, Cumberland County, Pennsylvania, be transferred to the trust created for my son, JASON HIPPENSTEEL, if he survives my death by sixty (60) days without having attained the age of fifty-two (52) years and if there are sufficient assets to make that transfer and still equally fund any other trust or trusts created for my issue pursuant to Item III of this my last will. With regard to said home, I further direct: A, That my son, JASON HIPPENSTEEL, shall have the option to receive the home at 779 Humer Street from the trust for him at any time between the first day of January, 2002, and the thirtieth day of June, 2002, by notifying the trustee of that trust of his election to receive the home and, at the time he receives a deed and between the first day of January, 2002, and the thirtieth day of June, 2002, paying to the trust for my daughter, KAREN HIPPENSTEEL, or any successor trust to her trust, the sum of Fifty Thousand ($50,000.001 Dollars, B, In the event that JASON HIPPENSTEEL pays Fifty Thousand ($50,000.00) Dollars to the trust held for KAREN HIPPENSTEEL and she is, at that time, alive, she shall have the right to receive a distribution of Fifty Thousand ($50,000,00) Dollars from her trust, at any time thereafter, upon her written request, on the condition that such sum be used by her to purchase or otherwise acquire a residence for her occupancy and use: . C. The trustee of the trust created for JASON HIPPENSTEEL is hereby directed to retain ownership of my home at 779 Humer Street, if economically feasible, at least through the first day of July, 2002, In the event that JASON HIPPENSTEEL does not exercise the option granted to him hereunder, my said Page 2 0 f 6 ,~ /[><1 .-t.--- t_o '}y? .1 ;~ .~ 1fJ tJ ;.> t.. trustoe, at its sole discretion, may thereafter sell or otherwise liquidate the property and retain the proceeds of such sale or liquidation within the trust, ITEM VI. I appoint my uncle, JAMES D. SCHELL, executor of this my last will, Should the said .James D. Schell predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint my brothers, WILLIAM B. WIRT and RICHARP' E. WIRT, or the survivor of them, co-executors of this my last will. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania Law and by the preceding paragraphs of this my last will, I hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (inclUding any stock or securities of any corporate fiduciaries), without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or beneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from Page 3 0 f 6 ,.,.... COMMONWEALTH OF PENNSYLVANIA ) ( 55.: COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing 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, ~~l\ \J;''':~\)~* SANDRA L.-WIRT Sworn or affirmed to and acknowledged before me by the testatrix named above I this \ ~~h day of N\O\A.J\ , 1997, ~ 6l:A1.. I'Ubllc L'tllll alRSlfE~COUnlY- L~~e 8lIAl1l1,17.2\lOO t.\y COmm.-v" Notar,*ublic COMMONWEALTH OF PENNSYLVANIA ) ( 55,: COUNTY OF CUMBERLAND ) WE, SAMUEL L. ANDES and AMY ROSELLI, 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 the testatrix sign and execute the instrument as her last will; that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge, the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. ~~^v~~~ SamUel L. Andes Sworn or affirmed to and ar:knowlfldged before me this Ie#. day of MfN\I:oh, 1997, I - \ ra~ '1 Nota y Public NOTARIAl.. sEAl.. I'Ubllc L'iNtl E"~ENFEg>m~m%Co~ ~~~~~IS~::>ti E~\res I'\UII,17. , L .,. -, _....~ '" -".. ESTATE OF SANDRA L. WIRT Deceased ) ) ) ) ) ) ) I IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION ESTATE NO. 1997-00768 Pa, No. 2197-0768 FIRST AND FINAL ACCOUNT OF JAMES D. SCHELL. EXECUTOR OF THE ESTATE OF SANDRA L. WIRT. LATE OF EAST PENNSBORO TOWNSHIP. CUMBERLAND COUNTY. PENNSYLVANIA Date of Death: 13 August 1997 Date Letters Issued: 1 8 September 1 997 Account Stated for: 18 September 1997 to 31 August 1998 James D. Schell, Executor of the above estate, offers this Account to make known to interested parties the transactions that have occurred during his administration of this estate, This Account also sets forth the proposed distribution of the estate, It is important that this Account be carefully examined, Requests for additional information or questions or objections may be discussed with the undersigned, _ 0 J es D, Schell, Executor o Samuel L. Andes Attorney-at-Law P,O, Box 168 Lemoyne, PA 17043 2B. Dc:hhY t19l's" RECEIPT OF PRINCIPAL The Accountant received the following principal assets during his administration of the estate: 9/18/97 9/25/97 9/25/97 9/18/97 9/18/97 9/18/97 9/18/97 10/3/97 10/13/97 10/8/97 9/24/97 9/26/97 1111/97 12/12/97 1/26/98 6/5/98 6/5/98 7/28/98 Refund of bank account funds (withdrawn by Jason Hippensteel) National City Mortgage (escrow) Harris Savings Bank withdrawal Provident Life (Disability pmt) Provident Life (Disability pmt) Pa, Employees Ben, Trust Fund Pa. Employees Ben, Trust Fund Pa, State Employees Life Ins, Sale of Saturn automobile PSECU refund Bon-Ton refund Patriot News refund Boscov's refund Pa, State Employees Ret, Ben, Pa, State Employees Ret, Ben. Federal income tax refund National City mortgage (escrow) Pa, State Income Tax (refund) Total Principal Receipts $2,700,00 8.07 6,76 66.67 500,00 32.00 77,60 40,000,00 11,000,00 642,79 14.98 10.42 59.77 924.09 316,563,29 757,00 1,354.34 33,00 .$374,750.78 NOTE: In addition to the above, the Executor received possession and control of the decedent's residence at 779 Humer Street in Enola, East Pennsboro Township, Cumberland County, Pennsylvania, Pursuant to the provisions of the will, the property was not to be sold but was to be maintained as a residence for one of the dec'edent's children and beneficiaries and the Executor was obligated to pay the expenses of maintaining the property until final distribution of that real property into a trust to be created pursuant to the terms of the decedent's will. Because the executor never received the cash value of that property, and because the Executor was never obligated to liquidate or transfer that real property, it is not listed here as a receipt of principal. BECEIPT OF INCOME During his administration of the estate, the Executor received the following income: 10/20/97 Pa, State Bank (interest earned) $20.78 11/20/97 Pa, State Bank (interest earned) 45.93 11/29/97 Katherine Wirt (reimbursement of electric bill 450.00 12/21/97 Pa, State Bank (interest earned) 30.67 12/26/97 PSECU refund 5,27 12/7197 Katherine Wirt (reimbursement of electric bill 150,00 1/2/98 Katherine Wirt (reimbursement of electric bill 150.00 1/20/98 . Pa, State Bank (interest earned) 25.32 2/6/98 Katherine Wirt (reimbursement of electric bill 300.00 2/22/98 Pa. State Bank (interest earned) 812.32 3/22/98 Pa, State Bank (interest earned) 1,287.00 4/20/98 Pa, State Bank (interest earned) 1,336.88 5/20/98 Pa, State Bank (interest earned) 1,378.62 6/21/98 Pa, State Bank (interest earned) 1,322.45 7/20/98 Pa. State Bank (interest earned) 1,188Jll!. Total Receipts of Income $8,504.13 " '~j't1~ ~- !-.'-.- ~ .') ~:b ';j"" ..,... -. -"..... -.'.... DISBURSEMENTS OF PRINCIPAL AND INCOIVlE During his administration of the estate, the Executor made the disbursements set forth below. Because the assets administered by the Executor were all cash, he makes nQ distinction between disbursements of principal or income, 1 . Mortgage Payments to National City Mortgage: 10/3/97 11/3/97 11/25/97 1 2/24/97 1/24/98 2/23/98 3/26/98 5/4/98 5/16/98 $1,397.43 (two installments) 686,15 686,15 680.36 680.36 680,36 680,36 680.36 38,102,60 (pay-off of remaining mortgage balance) Total Mortgage Payments: 2, Utilities for real estate at 779 Humer Street A, Electric bills (PP&L): 10/3/97 10/27/97 11/25/97 12/24/97 1/24/98 3/3/98 4/2/98 4/25/98 6/8/98 7/5/98 7/28/98 289,54 100,88 156.91 234,61 380,15 387,18 303.47 186,70 113.21 114,73 150,97 Sub-Total PP&L electric payments: $2,4 18,35 $44,274.13 B. Sewer and Sanitation (East Pennsboro Township) 10/27/97 214/98 4/25/98 7/28/98 87,75 87,75 87.75 87,75 Sub-Total Sewer & Sanitation Payments $351,00 Total Utilities $2,769.35 3, Payment of Decedent's Debts: 10/3/97 Bell Atlantic Telephone $75.66 . 10/6/97 OcaSCD Budget Inc, (Auto ins.) $176,53 10/8/97 Pa, State Bank $5,00 10/9/97 Suburban Cable Co. $24.93 10/12/97 Montgomery Ward Dept. Store $2,286,92 10/8/97 Pa, State Bank (PSECU) for $15,824,27 balance owed on loans secured by titles to Decedent's automobile and an automobile owned by one of her children 10/8/97 PSECU - payment of Decedent's $1 .454,11 credit card balance 10/3/97 Emerald Drug Store $11,36 10/3/97 Central Fill Pharmacy $15,00 10/3/97 Andrews & Patel, M.D, $230,60 4/2/98 Holy Spirit Hospital $209,00 4/16/98 Pinnacle Health Hospital $166.70 Total Debts $20,480,08 B, Inheritance Taxes 9/18/97 5/13/98 7/31/98 Register of Wills Register of Wills Register of Wills $2,500.00 $160,79 $670.80 Sub-Total for Inheritance Taxes C, Appraisal Fees 10/13/97 10/13/97 Freeman Real Estate Chuck Bricker Auctioneer $275.00 $50.00 . Sub-Total for Appraisal Fees D. Filing Fees 9/18/97 Register of Wills $273.00 5/13/98 Register of Wills $15.00 6/2/98 Recorder of Deeds $25.50 1/7/98 Cumberland Law Journal $60,00 (advertising) 2/26/98 The Sentinel (advertising) $62.40 Sub-Total for Filing Fees E. Attorney and Executor Fees Samuel L. Andes (attorney) James D, Schell (executor) $3,574,50 $3,600.00 Sub-Total for Fees $3,331,59 $325.00 $435.90 $7,174.50 ~- -. ._~ .... ,. ~.. . , , SUMMARY OF ACCOUNT The Executor summarizes the Account of his administration of the Estate as follows: I. RECEIPTS Receipt of Principal (excluding real estate) Receipt of Income $374,750.78 $8.504,13 Total Receipts $383,254.91 II. DISBURSEMENTS Disbursements of Principal and Interest Balance for Distribution $95,631,84 $287,623.07 . . IN RB: IN Tm; COURT OF COMMON PLBAS CUMBBRLAND COUNTY, P~NNSYLVANIA ORPItAN'S COURT DIVISION NO. 21-1997-0768 , , t JASON A. HIPP~NSTEEL TRUST UNDER WILL OF SANDRA L. WIRT , 'I O!'. I RULE WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Common pleas Court, Orphans' Court Division at a session of the said court there to be held, for the county of Cumberland to show cause why this Court should not grant the prayer of the petition and appoint community Trust company as successor Trustee of the Jason A. Hippensteel Trust under the will of Sandra L. wirt is grant- ed upon Jason A. Hippensteel. Rule returnable 20 days after deposit in the U.S. Mail, first class postage prepaid, by the Register of wills. witness my Rand and offical seal of office at Carlisle, pennsylvania, this 6th day of December, 2000. w' s, Cleo k of Orpha Court Division, cumbo Co. carlisle, PA. My comm. Exp. 1st Mon. January, 2002. .. ~ '.J..... < .... ;!: "'~ Q", '" ... ;;i::; ...:! 0 ..... H ...:! ..... '1' ....,;.0 '" ~ N p..'" ~ H ... 4) to '" Z~~ Z ~ ~'- N H W .... ... ; ~ OW.... :E: - ~ > ~p..~ ...., I.> "'- ... HW "l:: ~ >. t::. W ZW o .:> Wf>.< ....H l::l C .. ~ U~"" HO 0'" ~ e 2 I'l'" '" p..:::> U. ~ f>.<s '" Z...., p..~ ~ -5 Q.. o H.... W....,H <H o~o p......",: ~ 0 ~ ... HU:::>I p..;3:.... ",:~ 0 ",: 0.... .... ;3: 00 oIoC z.E ..... :::>~u'" :I: f>.<'" :..... '1' o '" W '" OIl",>, N U -... .:I: ...., zw .. -0 J! '" ;l"" <H ou N W ~... .. z",:;2 ....u 'll E ~ :I:W N ga H:::> ,::: ~ :~~ci OW~ ....'" \,j 0 ... H ;: t::. z ~~< Wf>.< ....uoz .... ...,:::>'" p..o Cllerewka & Radcliff, LLP 624 North Front Street Wormleysburg. Pomnsylvania 17043 (717) 2324701 Fax (717) 2324774 ~ DEe \1'5 ?l~~ INRE: JASON A, HIPPENSTEEL TRUST UNDER WILL or SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 DECREE AND NOW, ,2000, upon consideration of the within Petition, James D, Schell is discharged from his duties as Trustee under Item III of the Will dated March 18, 1997, of Sandra L. Wirt, Deceased, conditioned upon the absolute confirmation of his account and the transfer and delivery of the assets of the Trust to the successor trustee, It is further Ordered that Community Trust Company is appointed substitute trustee of the Trust under Item III of the Will dated March 18, 1997, of Sandra L. Wirt, Deceased, in place of James D, Schell. By the Court: J, WILL OF SANDRA L. WIRT I, SANDRA L. WIRT, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate, ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to such of my issue, per stirpes, as survive my' death by sixty (60) days. ITEM III. Should any of my issue entitled to a share of my estate not have attained the age of fifty-two (52) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest; the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and educati?n of the issue or to make payment for such pu~poses, without further responsibility, directly to such issue, or directly to any person taking care of such issue. Any principal or income not so applied shall be distributed to such issue when he or she attains the age of fifty-two (52) years, or if he or she dies prior thereto, to such of his or her issue as survive his or her death by sixty (60) days or, if he or !!he leaves no such issue, then to such of my issue, per stirpes, as survive his or her death by sixty (60) days, ITEM IV. I appoint my uncle, JAMES D. SCHELL, of Enola, Pennsylvania, trustee of the trust or trusts created by this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as trustee, I appoint my brothers, WILLIAM ) Page 1 of 6 Exhibit A , \ - B. WIRT and RICHARD E. WIRT to serve jointly as co-trustees with the requirement that they make all decisions jointly and that they cooperate with each other so such decisions can be made in a timely fashion and, unless not otherwise reasonably possible, within thirty (30) days of the time such decision is required. ITEM V. I direct that my house at 779 Humer Street in East Pennsboro Township, Cumberland County, Pennsylvania, be transferred to the trust created for my son, JASON HIPPENSTEEL, if he survives my death by sixty (60) days without having attained the age of fifty-two (52) years and if there are sufficient assets to make that transfer and still equally fund any other trust or trusts created for my issue pursuant to Item III of this my last will, With regard to said home, I further direct: A, That my son, JASON HIPPENSTEEl, shall have the option to receive the home at 779 Humer Street from the trust for him at any time between the first day of January, 2002/ and the thirtieth day of June, 2002/ by notifying the trustee of that trust of his election to receive the home and, at the time he receives a deed and between the first day of January, 2002/ and the thirtieth day of June, 2002/ paying to the trust for my daughter, KAREN HIPPENSTEEl, or any successor trust to her trust, the sum of Fifty Thousand ($50,000,00) Dollars. B. .In the event that JASON HIPPENSTEEL pays Fifty Thousand ($50/000,00) Dollars to the trust held for KAREN HIPPENSTE.El and she is, at that timet alive, she shall have the right to receive a distribution of Fifty Thousand ($50/000,00) Dollars from her trust, at any time thereafter, upon her written request, on the condition that such sum be used by her to purchase or otherwise acquire a residence for her occupancy and use.. . C. The trustee of the trust created for JASON HIPPENSTEEL is hereby directed to retain ownership of my home at 779 Humer Street, if economically feasible, at least through the first day of July, 2002, In the event that JASON HIPPENSTEEL does not exercise the option granted to him hereunder, my said / ) I ) I ) Page 2 0 f 6 trustee, at its sole discretion, may thereafter sell or otherwise liquidate the property and retain the proceeds of such sale or liquidation within the trust. ITEM VI. I appoint my uncle, JAMES D, SCHELL, executor of this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I eppoint my brothers, WILLIAM B. WIRT and RICHARP' E. WIRT, or the survivor of them, co-executors of this my last will. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania Law and by the preceding paragraphs of this my last will, I hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fiduciaries), without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or blilneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from Page 3 of 6 accumulated income or from principal such amounts as my trustee, in its sole discretion, deems advisable for the education, welfare, and comfort 01 the trust beneficiary. ITEM VIII. All of the interests of the beneliciaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any, ' execution or attachment. ITEM IX. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF. I have hereunto set my hand this \ ~ day 01 ~'\'L\l-.{::\_ ,1997. .- , ~c.\Jre~ ,<\l\\\.'i-:\:. SANDRA L. WIRT Page 4 of 6 COMMONWEALTH OF PENNSYLVANIA I ( 55,: COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby aCknowledge that I signed and executed the foregoing instrument as my last will, that I signed it willingly; and that I signed !t as my free and voluntary act for the purposes therein expressed, Sworn or affirmed to and acknowledged before me by the testatrix named above thiS I ~4h day of M"^-d.. , , 997. ~ l "i . \ 1\ \I~'-~\D.,u. .. SANDRA L. WIRT Notar*ublic M\IAL = Public LVNN E\ll\EiIfE~cou~ LQIlIO'JlllI~i!lijilJes~.17. My Comm---' COMMONWEALTH OF PENNSYLVANIA ) ( 55,: COUNTY OF CUMBERLAND ) WE, SAMUEL L. ANDES and AMY ROSELLI, 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 the testatrix sign and execute the instrument as her last will; that she signed it Willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge, the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence, . r~~~ 5 ..'...-., LA d amue . n es '~--~-....,-.~.~,.~...,.. . I I.. I % ~ .'!;; \~:', . """....,....."'",,,.'_. .\ . AGREEMENT FOR SETTLEMENT OF ESTATE THIS AGREEMENT is made this mh day of1:J2aa.m.b2L..., 1998, and is by and between: JAMES D. SCHEll, an adult individual who resides at 127 Henry Road, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Schell"; KAREN HIPPENSTEEL, an adult individual who resides at 5 Timber Road, Mechanicsburg, Cumberland County, Pennsylvania, hereinafter referred to as "Karen"; and JASON HIPPENSTEEL, an adult individual who resides at 779 Humer Street, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Jason". WITNESSETH: WHEREAS, Jason's and Karen's mother, Sandra L. Wirt, died on 13 August 1997, leaving a will, dated 18 March 1997, in which she made various dispositions of her estate and assets and by which she appointed Schell executor of her estate; and WHEREAS, on 18 September 1997 the Register of Wills of Cumberland County, Pennsylvania, issued letters Testamentary to Schell appointing him Executor of the estate of the said Sandra L. Wirt; and WHEREAS, Schell has duly performed his duties and obligations as Executor, collecting the various assets owned by Sandra L. Wirt at the time of her death, paying any debts and obligations she owed, paying the costs of the administration of her estate and the taxes she owed or which became due as a result of her death, and otherwise administering the assets of the estate; and WHEREAS, Schell is now prepared to make distribution of the assets of the estate in accordance with the terms of the will of Sandra L. Wirt and has prepared an Account and Proposed Schedule of Distribution setting forth his administration of those assets and the distribution he proposes to make, a copy of which said Account and Proposed Schedule of Distribution are attached hereto and marked as Exhibit A; and WHEREAS, Karen and Jason have had full and ample opportunity to review the Account and Proposed Schedule of Distribution and to make themselves familiar with the actions taken by Schell during the administration of the estate and Karen and Jason are familiar with and understand their rights under the will of the said Sandra L. Wirt; and Exhibit B 1 f l; WHEREAS, the parties have agreed to accept the distribution as proposed by Schell and to relieve him of all further responsibility and duty as executor of the estate of Sandra L. Wirt and the parties wish to have their agreement reduced to writing, NOW, THEREFORE, in consideration of the above recitals and of the mutual covenants hereinafter set forth, as well as for other good and valuable considerations, the parties here,to, intending to be bound hereby and to bind their heirs, successors, and assigns, do hereby covenant, promise, and agree as follows: 1. Karen and Jason acknowledge that they have read and reviewed the Account and Proposed Schedule of Distribution prepared by Schell, the will of Sandra L. Wirt. and other documents they deem relevant and important to this matter. They further acknowledge that they understand the assets to be distributed from the estate of Sandra L. Wirt are not to be distributed to them directly or outright, but are to be distributed to trusts created for each of them by Schell in accordance with Item III of the said will. They further acknowledge that Schell will continue as trustee of each of those trusts and will be obligated to make disbursements and expenditures from the trusts in accordance with the terms of the said will. 2. Karen and Jason acknowledge that Schell has explained to them that there is some ambiguity over the terms of the will of Sandra L. Wirt, particularly with regard to Item V of that will and that the will could be interpreted to require that the cash available for distribution not be distributed equally into the two trusts for them but that Karen's trust receive an additional amount of cash equal to the value of the residence at 779 Humer Street which is to be distributed to the trust created for Jason. Karen and Jason also acknowledge that the language could as well be interpreted to mean that the house is to be distributed to the trust for Jason subject to his right to purchase it at a later date, at which time a payment will be made from Jason's trust to Karen's trust and, because of that future change, the proper interpretation and implementation of the will is for the cash funds available at the time of distribution from the estate to be distributed equally to the two trusts, Karen and Jason further acknowledge that Schell has explained both of these possibilities to them, they have had ample opportunity to review the will, obtain advice from whatever source they wish, including legal advice. and have decided not to dispute that interpretation further, but to accept the I distribution as proposed by Schell. 2 '~""""""''':'...". .., ,., -'1.'- 3. In consideration of this agreement, including specifically the provisions of Paragraph 2 above, and the distribution of assets to which the parties have agreed, Karen and Jason further agree, with regard to the residence at 779 Humer Street, as follows: A, Jason shall continue to have the option to receive that property from his trust in accordance with sub-paragraph A of Item V of the will, in which event he s~all make the payment required by sub-paragraph B of Item V. In the event that Jason makes that payment, the parties agree that Karen shall be entitled to immediate receipt of Fifty Thousand ($50,000.00) Dollars from the trust on the condition that she uses it to purchase a new home or to improve or reduce the mortgage debt against her present home. B. In the event that Jason does not exercise his option to acquire the said property in accordance with Item V of the will, Karen and Jason agree that the trustee of Jason's trust shall sell the property for its reasonable fair market value and shall distribute the net proceeds of such sale (which shall be the total gross proceeds less the costs of sale including, if the trustee deems it appropriate, the payment of a reasonable real estate sales commission) equally between the two trusts created for Karen and Jason pursuant to the will. The parties further agree that, in the event the property is sold and the proceeds are divided equally between the two trusts in accordance with this sub-paragraph, Jason and Karen will each be entitled to receive a distribution equal to one-half of the cash proceeds of the sale of the house, or Fifty Thousand ($50,000,00) Dollars, whichever is less, on the condition that they apply that distribution to the purchase or acquisition of a new home or to the improvement or payment of the mortgage debt against any home they own at that time, To the extent that the provisions of this agreement are inconsistent with the terms of the said will, both parties acknowledge that they have agreed to these terms, notwithstanding the provisions of the will and each of their rights under the will and each of the parties', for themselves, their heirs, successors, and assigns, and the trusts held for their benefit, do hereby agree to accept the terms and provisions of this paragraph and waive any rights inconsistent with this paragraph which may be set out in the will. 4, In light of all of the above, Karen and Jason, for themselves, their heirs, successors, and assigns, and as beneficiaries of the trusts created for them, do hereby find the Account and I \ \ \ I \ 3 COMMONWEALTH OF PENNSYLVANIA ) ( 55,: COUNTY OF CUMBERLAND ) On this, th~ey Of~, 199ielore me, the undersigned officer, personelly appeared JAMES 0, SCHELL known to me (or setisfactorily proven) to be the person whose name is subscribed to the within instrument, end acknowledged that said person executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seel, COMMONWEALTH OF PENNSYLVANIA MW. M...lInOID II "*'1 PIlbIc ~1laro,~CllaIiW.PA C., I 'Ir, I!lqlINI New. :!G. 2llOO / ) ( 55,: COUNTY OF CUMBERLAND ) On this, theo3::thday o~.f'Ill:JQ/ ,199tbefore me, the undersigned officer, personally appeared KAREN HIPPENSTEEL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Instrument, and acknowledged that said person executed same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA '. . , M C MOl: P\IlIC Mf'{1I.~~ p~' llin.~ .,.,...... . ~.4>lIM'.'~""".~~ , - '. "~"~, 'i", ) (5 COUNTY OF CUMBERLAND ) On this, th~day o~ ,199lbefore me, the undersigned officer, personally appeared JASON HIPPENSTEEL known to me (or satisfactorily pro van) to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein Contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. , , I i-,' I : I INRE: JASON A. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L, WIRT IN TI-IE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO, 21-1997-0768 AFFIDAVIT OF SUCCESSOR TRUSTEE Personally appeared before me, a notary public, in and for said Commonwealth and County, WILLIAM B. WIRT, who being duly sworn according to law deposed and said that conditioned upon the appointment of Community Trusty Company as successor trustee, he declines to serve as trustee of the trust for Jason A, Hippensteel, under Item III. of the Will of Sandra L. Wirt, Deceased, dated March 18, 1997, tJJ~e.0W William B. Wirt ~ Sworn and subscribed to before me this 0< g day of ();::fttl~ ,2000. NotariAl SeRI Patricia A, GoniM. Notary Public Fa;rvip,w Twp Vnrk County SSIQll Expires July 31. 2001 Mombor, PonnsylvanlS Association of Notaries ~..-r _ ~ ~~p^-'" otary Public Exhibit C INRE: JASON A. HIPPENSTEEL TRUST UNDER WILL or SANDRA L. WIRT IN Tf IE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA ORPHAN'S COURT DIVISION NO, 21-1997-0768 AFFfDA VIT OF SUCCESSOR TRUSTEE Personally appeared before me, a notary public, in and for said Commonwealth and County, RICHARD E, WIRT, who being duly sworn according to law deposed and said that conditioned upon the appointment of Community Trusty Company as successor trustee, he declines to serve as trustee of the trust for Jason A. Hippensteel, under Item III. of the Will of Sandra L. Wirt, Deceased, dated March 18, 1997, /-L ~ ..r d.::I- Richard E. Wirt Sworn and subscribed to before me this (SEAL) Exhibit D I ~ day of '1'T2<hY1TirvJ ,2000, ~.~.~Md Notar Publi Notarial Se" Mary A. Murray, Notary Public Monroe Twp.. Cumberiand County My Commls51on Expires Aug. 30, 2004 Member, PennsyIv~(,;" '.~~H)t;I~'lonotN0tarie8 ..,~ INRE: JASON A, HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 VERIFICATION JAMES D. SCHELL hereby states that he is the Petitioner in this matter and that the statements offact made in the foregoing Petition are true and correct to the best of his information and belief, The undersigned understands that the statements herein are made subject to the penalties of 18 Pa, C, S, Section 4904 relating to unsworn falsification to authorities. Date: IIJ"LCfIOO I ' ~Dj~ (J JAMES D, SCHELL ~jN~~~.N;.N!~;:..,;../~,~i;..,.;(!;,,,,,.~;;~:,t.;,,;t,,;.;;;'.h."~"..' ,.,.' ,"i"il_"':-,-,;"" "",."',. IN RE: IN TilE COURT OF COMMON PLI::AS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COUR~' DIVISION NO. 21-1997-0768 KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANRDA L. WIRT RULI:: WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Itonorable Judges of the Common Pleas Court, Orphans' Court Division at a session of the said court there to be held, for the County of Cumberland to show cause why this Court should not grant the prayer of the petition and community Trust Company as successot Trustee of the Karen L. Hippensteel Trust under the Will of Sandra L. wirt is granted upon Karen L. Hippensteel. Rule returnable 20 days ,after deposit in the U.S. Mail, first class postage prepaid, by the Register of wills. witness my hahd and offic i~ seal of office at Carlisle, pennsylvania, this 13th day of December, 2000. I INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO, 21-1997-0768 PETITION FOR APPOINTMENT OF SUCCESSOR TRUSTEE TO THE HONORABLE, THE JUDGES OF SAID COURT: The Petition of James D. Schell, Trustee, respectfully states: I. Your Petitioner, James D, Schell, is an adult individual residing at 127 Henry Road, Enola, Cumberland County, Pennsylvania, 2. Sandra L. Wirt by Item III of her Will dated March 18, 1997 established testamentary trusts for the benefit of her two children, Karen Hippensteel and Jason Hippensteel. A copy of the Will is attached as Exhibit A. 3. Settlor, Sandra L. Wirt, died on August 13, 1997, domiciled in Cumberland County, Pennsylvania, and her Estate was probated to the above number, 4, Settlor is survived by Karen L. Hippensteel residing at 5 Timber Road, Mechanicsburg, Cumberland County, Pennsylvania, 5. The Estate was concluded by an Agreement for Settlement of Estate dated December 30, 1998, and filed on January 12, 1999, and a copy is attached as Exhibit B. 6. The Trust was funded according to the Agreement. 7. Petitioner has served as the initial and only trustee of the trust to this date. 8. Petitioner filed his First Account of his actions as Trustee of this Trust simultaneously with the filing of this Petition, 9. Petitioner wishes to resign as trustee in order to promote family harmony and to be relieved of the duties of trustee when a corporate trustee is confinned as his successor, 10, Item IV of the Will of Sandra L. Wirt provides that William B, Wirt and Richard E, Wirt should succeed Petitioner as Trustees. WILL OF SANDRA L. WIRT I, SANDRA L. WIRT, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II. I give, devise, and bequeath all of my possessions and estate of every nature and wherever situate to such of my issue, per stirpes, as survive my' death by sixty (60) days. ITEM III. Should any of my issue entitled to a share of my estate not have attained the age of fifty-two (52) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest; the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and educati?n of the issue or to make payment for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue, Any principal or income not so applied shall be distributed to such issue when he or she attains the age of fifty-two (52) years, or if he or she dies prior thereto, to such of his or her issue as survive his or her death by sixty (60) days or, if he or ~he leaves no such issue, then to such of my issue, per stirpes, as survive his or her death by sixty (60) days, ITEM IV. I appoint my uncle, JAMES D, SCHELL, of Enola, Pennsylvania, trustee of the trust or trusts created by this my last will. Should the said James D. Schell predecease I me or otherwise fail to qualify or cease to serve as trustee, I appoint my brothers, WILLIAM ) Page 1 0 f 6 Exhibit A , , / I I ) I ) B. WIRT and RICHARD E, WIRT to serve jointly as co-trustees with the requirement that they make all decisions jointly and that they cooperate with each other so such decisions can be made in a timely fashion and, unless not otherwise reasonably possible, within thirty (30) days of the time such decision is required. ITEM V. I direct that my house at 779 Humer Street in East Pennsboro Township, Cumberland County, Pennsylvania, be transferred to the trust created for my son, JASON HIPPENSTEEL, if he survives my death by sixty (60) days without having attained the age of fifty-two (52) years and if there are sufficient assets to make that transfer and still equally fund any other trust or trusts created for my issue pursuant to Item III of this my last will. With regard to said home, I further direct: A. That my son, JASON HIPPENSTEEL, shall have the option to receive the home at 779 Humer Street from the trust for him at any time between the first day of January, 2002, and the thirtieth day of June, 2002, by notifying the trustee of that trust of his election to receive the home and, at the time he receives a deed and between the first day of January, 2002, and the thirtieth day of June, 2002, paying to the trust for my daughter, KAREN HIPPENSTEEL, or any successor trust to her trust, the sum of Fifty Thousand ($50,000,00) Dollars, B. ,In the event that JASON HIPPENSTEEL pays Filty Thousand ($50,000.00) Dollars to the trust held for KAREN HIPPENSTEj:L and she is, at that time, alive, she shall have the right to receive a distribution of Fifty Thousand ($50,000,00) Dollars from her trust, at any time thereafter, upon her written request, on the condition that such sum be used by her to purchase or otherwise acquire a residence for her occupancy and use.. ' C, The trustee of the trust created for JASON HIPPENSTEEL is hereby directed to retain ownership of my home at 779 Humer Street, if economically feasible, at least through the first day of July, 2002. In the event that JASON HIPPENSTEEL does not exercise the option granted to him hereunder, my said Page 2 of 6 trustee, at its sole discretion, may thereafter sell or otherwise liquidate the property and retain the proceeds of such sale or liquidation within the trust. ITEM VI. I appoint my uncle, JAMES D. SCHELL, executor of this my last will. Should the said James D. Schell predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint my brothers, WILLIAM B. WIRT and RICHARP' E. WIRT, or the survivor of them, co-executors of this my last will. ITEM VII. In addition to the other powers and authorities granted to my trustee, executor, or other personal representative by Pennsylvania Law and by the preceding paragraphs of this my last will, I hereby give my personal representatives, expressly including any trustee, the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fiduciaries), without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle of diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for ,such prices and upon such terms or conditions as my trustee deems proper and in the best interests of the beneficiary or b~neficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this trust during the term thereof but may, from time to time, distribute from current income or from Page 3 of 6 COMMONWEALTH OF PENNSYLVANIA ) ( 55.: COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing Instrument as my lest will, that I signed it willingly; and that I signed !t as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by the testatrix named above thiS I ~~h day of M~c../" , 1997. ~ " .~ . . ~ l\s1v'-~J.1u. ., SANDRA L. WIRT Notar*ublic AAW- seAL Public \.ytIN Et\lIEKR.cou~ l..efIlll'iIW~ esl\ll\l.17, My eomm,....." COMMONWEALTH OF PENNSYLVANIA ) ( SS.: COUNTY OF CUMBERLAND ) WE, SAMUEL L. ANDES and AMY ROSELLI, 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 the testatrix sign and execute the instrument as her last will; that she signed it Willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge, the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. . ~~~ Sr,......., LA d amue . n es _.....'~.N;..,....'.'.'.,.' ',"" "\ . AGREEMENT FOR SETTLEMENT OF ESTATE THIS AGREEMENT is made this Ct1.b. day of~, 1998, and is by and between: JAMES 0, SCHELL, an adult individual who resides at 127 Henry Road, Enola, Cumb.erland County, Pennsylvania, hereinafter referred to as "Schell"; KAREN HIPPENSTEEL, an adult individual who resides at 5 Timber Road, Mechanicsburg, Cumberiand County, Pennsylvania, hereinafter referred to as "Karen"; and JASON HIPPENSTEEL, an adult individual who resides at 779 Humer Street, Enola, Cumberland County, Pennsylvania, hereinafter referred to as "Jason", WITNESSETH: WHEREAS, Jason's and Karen's mother, Sandra L. Wirt, died on 13 August 1997, leaving a will, dated 18 March 1997, in which she made various dispositions of her estate and assets and by which she appointed Schell executor of her estate; and WHEREAS, on 18 September 1997 the Register of Wills of Cumberland County, Pennsylvania, issued Letters Testamentary to Schell appointing him Executor of the estate of the said Sandra L. Wirt; and WHEREAS, Schell has duly performed his duties and obligations as Executor, collecting the various assets owned by Sandra L. Wirt at the time of her death, paying any debts and obligations she owed, paying the costs of the administration of her estate and the taxes she owed or which became due as a result of her death, and otherwise administering the assets of the estate; and WHEREAS, Schell is now prepared to make distribution of the assets of the estate in accordance with the terms of the will of Sandra L. Wirt and has prepared an Account and Proposed Schedule of Distribution setting forth his administration of those assets and the distribution he proposes to make, a copy of which said Account and Proposed Schedule of Distribution are attached hereto and marked as Exhibit A; and WHEREAS, Karen and Jason have had full and ample opportunity to review the Account and Proposed Schedule of Distribution and to make themselves familiar with the actions taken by Schell during the administration of the estate and Karen and Jason are familiar with and understand their rights under the will of the said Sandra L. Wirt; and Exhibit B 1 WHEREAS, the parties have agreed to accept the distribution as proposed by Schell and to relieve him of all further responsibility and duty as executor of the estate of Sandra L. Wirt and the parties wish to have their agreement reduced to writing. NOW, THEREFORE, in consideration of the above recitals and of the mutual covenants hereinafter set forth, as well as for other good and valuable considerations, the parties here.to, intending to be bound hereby and to bind their heirs, successors, and assigns, do hereby covenant, promise, and agree as follows: 1, Karen and Jason acknowledge that they have read and reviewed the Account and Proposed Schedule of Distribution prepared by Schell, the will of Sandra L. Wirt, and other documents they deem relevant and important to this matter. They further acknowledge that they understand the assets to be distributed from the estate of Sandra L, Wirt are not to be distributed to them directly or outright, but are to be distributed to trusts created for each of them by Schell in accordance with Item III of the said will. They further acknowledge that Schell will continue as trustee of each of those trusts and will be obligated to make disbursements and expenditures from the trusts in accordance with the terms of the said will, 2, Karen and Jason acknowledge that Scheil has explained to them that there is some ambiguity over the terms of the will of Sandra L. Wirt, particularly with regard to Item V of that will and that the will could be interpreted to require that the cash available for distribution not be distributed equally into the two trusts for them but that Karen's trust receive an additional amount of cash equal to the value of the residence at 779 Humer Street which is to be distributed to the trust created for Jason, Karen and Jason also acknowledge that the language could as well be interpreted to mean that the house is to be distributed to the trust for Jason subject to his right to purchase it at a later date, at which time a payment will be made from Jason's trust to Karen's trust and, because of that future change, the proper interpretation and implementation of the will is for the cash funds available at the time of distribution from the estate to be distributed equaily to the two trusts. Karen and Jason further acknowledge that Schell has explained both of these possibilities to them, they have had ample opportunity to review the will, obtain advice from whatever source they wish, including legal advice, and have decided not to dispute that interpretation further, but to accept the distribution as proposed by Schell. 2 ~ il\ l .Ii -II (: .:), j .1 I :.1 i ~..: 3. In consideration of this agreement, including specifically the provisions of Paragraph 2 above, and the distribution of assets to which the parties have agreed, Karen and Jason further agree, with regard to the residence at 779 Kumer Street, as follows: A. Jason shall continue to have the option to receive that property from his trust in accordance with sub-paragraph A of Item V of the will, in which event he s~all make the payment required by sub-paragraph B of Item V. In the event that Jason makes that payment, the parties agree that Karen shall be entitled to immediate receipt of Fifty Thousand ($50,000,00) Dollars from the trust on the condition that she uses it to purchase a new home or to improve or reduce the mortgage debt against her present home, B, In the event that Jason does not exercise his option to acquire the said property in accordance with Item V of the will, Karen and Jason agree that the trustee of Jason's trust shall sell the property for its reasonable fair market value and shall distribute the net proceeds of such sale (which shall be the total gross proceeds less the costs of sale including, if the trustee deems it appropriate, the payment of a reasonable real estate sales commission) equally between the two trusts created for Karen and Jason pursuant to the will, The parties further agree that, in the event the property is sold and the proceeds are divided equally between the two trusts in accordance with this sub-paragraph, Jason and Karen will each be entitled to receive a distribution equal to one-half of the cash proceeds of the sale of the house, or Fifty Thousand ($50,000,00) Dollars, whichever is less, on the condition that they apply that distribution to the purchase or acquisition of a new home or to the improvement or payment of the mortgage debt against any home they own at that time. To the extent that the provisions of this agreement are inconsistent with the terms of the said will, both parties acknowledge that they have agreed to these terms, notwithstanding the provisions of the will and each of their rights under the will and each of the parties', for themselves, their heirs, successors, and assigns, and the trusts held for their benefit, do hereby agree to accept the terms and provisions of this paragraph and waive any rights inconsistent with this paragraph which may be set out in the will. 4. In light of all of the above, Karen and Jason, for themselves, their heirs, successors, and assigns, and as beneficiaries of the trusts created for them, do hereby find the Account and 3 \ I \ \ \ \ I I , I I Proposed Schedule of Distribution prepared by Schell, as attached hereto, to be true, accurate, and correct and they do hereby approve and accept them and Karen and Jason do hereby further absolutely and irrevocably release and discharge Schell and his heirs, successors, and assigns, of Ilnd from any claims, liabilities, actions, or demands relating in any way to his administration of the estate and distribution in accordance with the attached Account and Proposed Schedule of Distrib~tion and do hereby accept the distribution as proposed by Schell as their full and fair share of all distribution and payment from the said estate. 5. There is no other agreement or understanding between the parties on the subject matter of this agreement except those set forth herein and all prior agreements, understandings, promises, and representations are hereby declared to be null and void. This agreement shall be interpreted, applied and enforced by the courts of and in accordance with the law of the Commonwealth of Pennsylvania, IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and year first above written, o)J.JZO hell 4 " , . l".~",: . ',', ~ COMMONWEALTH OF PENNSYLVANIA ) ( SS.: COUNTY OF CUMBERLAND ) On this, th~ay Of~, 199~efore me, the undersigned officer, personally appeared JAMES D, SCHELL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Instrument, and acknowledged that said person executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. :' COMMONWEALTH OF PENNSYLVANIA ) ( SS.: COUNTY OF CUMBERLAND ) On this, th&hday o~ . 1999before me, the undersigned officer, personally appeared KAREN HIPPENSTEEL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA ) ( S COUNTY OF CUMBERLAND ) On this, th3;khday o~ ,199Zbefore me, the undersigned officer, personally appeared JASON HIPPENSTEEL known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that said person executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. bpires: '_0\ ..0"1 f;l;!;. l '''''':il~!I~l'':'"':, ; ~-'~,"'"":"'I'-" '<~' ,A(I QIlIftAi ..... ",.~ "tl~~ "r '. !' .....-.,. '; i " l , '. " I" . ' 1/ '~":"-'\ ,. : 'I INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT iN TIlE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYL VANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 AFFIDAVIT OF SUCCESSOR TRUSTEE Personally appeared before me, a notary public, in and for said Commonwealth and County, WILLIAM B. WIRT, who being duly sworn according to law deposcd and said that conditioned upon the appointmcnt of Community Trusty Company as SUCCcssor trustee, hc declines to serve as trustee of the trust for Karen L. Hippenstecl, under Itcm III. of the Will of Sandra L. Wirt, Deccased, datcd March 18,1997. &J~B. &14 William B. Wirt r Sworn and subscribed to before me this ~g day of Dd ~ ,2000. Notarial Seal (~,1)rJ.c,ia-A Gordon, Notary Public .QtMv~1'" T 'Nt Ynr~ County My CommISSIon Expires July 31,2001 Member. Pennsylvania Assoclalion Of Notaries ~~ ,A-..-/--- I~ry Public / Exhibit C . .JA'..,stI)'~~I~\fo;(,,ci;l.,\;I~~;';'If~)~It!!\"\,.'...:ri;':"";)";:' -,;1: ,'j,:,.-:"'" INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 ACCEPTANCE OF OFFICE OF TRUSTEE Effective upon the confirmation of the account of James D. Schell, Trustee, by the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, COMMUNITY TRUST COMPANY accepts the office of Trustee of the Trust for Karen L. Hippensteel under Item III of the Will of Sandra L. Wirt, Deceased, dated March 18, 1997. Community Trust Company Dated: /c/-<Jk BY~ . ....uts cfA'~ Attcst:~q /~ ~,/J ~..., '~/~ql""::~}'t,1 Exhibit E ,'~J~~t;~:,..::;,::;,;~~";\:>.l'r""'-!~'\j4'>1<""'';T'V;!l""" >103,,'''''''''''.'''l_ i!':'r:<~." ""'.'" ~~:,-"",:"k,l",:",<" . ,..,.-...,.,.~. '.' ..._~...---_...........~.... INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY. PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 VERIFICATION JAMES D. SCHELL hereby states that he is the Petitioner in this matter and that the statements of fact made in the foregoing Petition are true and correct to the best of his information and belief. The undersigned understands that the statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Date: "/1 q 100 ~"'~. 0 g..ili/1 . JAMES D. SCHELL COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION FIRST ACCOUNT For the Jason A. Hippensteel Trust Established under the Will of SANDRA L. WIRT, Deceased 21-1997-0768 Stated by JAMES D. SCHELL, Trustee Sandra L. Wirt, Died August 13, 1997 Date of Trustee's first receipt offunds September 14,1998 Account Stated for the Period September 14,1998 to September 30, 2000 Purpose of Account: James D, Schell, Trustee, offers this account to acquaint interested parties with the transactions that have occurred during his administration of the trust. It is important that the account be carefully examined, Requests for additional information or questions or objections can be discussed with: David H. Radcliff, Esquire 624 North Front Street Wormleysburg, PA 17043 (717) 236-9318 ,. ~,...~.. ,.~~. ...-.,..... ""'''''''~'~~''+''\''''''''''''''':'''''''''''_..'"~~'''~'~:.:~:;:. .... .... _ ....;- . . ...-- SUMMARY or ACCOUNT Septembcr 14,1998 . September 30, 2000 PAGE Principal Receipts 3 $ 253,772.66 Disbursements 4 ( 68,526.95) Distributions to Beneficiary 4 0 Principal Balance on Hand 5 $ 185,245.71 For Information: Investments Made 5 Income Receipts 6 $ 6,285.46 Disbursements 7 ( 6,285.46) Distributions to Beneficiary 7 0 Income Balance on Hand 7 0 Reserve for Attorney's Fees 8 ( 750.00) Combined Balance on Hand 8 $ 184,495.71 2 1. Premises at 779 Humer Street, Enola, P A $ 108,000.00 $ 145,724.06 RECEIPTS OF PRINCIPAL Assets awarded trustee by Agreement for Settlement of Estate dated December 3D, 1998 2. Checking account, Pennsylvania State Bank 3. Ohio Casualty Group (Premium Refund Rec'd 8/11/00) $ 48.60 $ 253,772.66 3 P '(j . i ':',l./",>,,- .;,., ~~i,.\;WJ;i.;Ji;.lt~'i:'12\3i~.~;:"~':';";:""'J\::"'~"'" 'J'.. ',< -,...,-." DISBURSEMENTS OF PRINCIPAL Date Pavce Amount 1998 Pennsylvania Power & Light $ 348.68 1998 Jane E. Biddle, Treasurer, (Real Estate Tax) 1,457.80 1998 East Pennsboro Township (Sewer & Trash) 87.79 02/07/99 Harrisburg Area Community College (Tuition) 801.00 02/18/99 Boyer & Ritter, CPA (Fiduciary Tax Preparation) 225.00 04/11/99 U.S. Treasury (1998 Fiduciary Income Tax) 58,984.00 04/11/99 PA Dept Revenue (1998 Fiduciary Income Tax) 170.00 1999 Jane E. Biddle, Treasurer (1999 Real Estate Taxes) 1,848.55 1999 Pennsylvania Power & Electric 828.11 07/07/00 Ohio Casualty Group (Homeowner's Insurance) 401.40 08/25/00 Boscov's (Washing Machine) 286.13 09/30/00 David H. Radcliff, Esq (Retainer - Petition) 250.00 09/30/00 David H. Radcliff, Esq. (Filing Fee - Trustee Petition) 100.00 09/30/00 James D. ScheU (Trustee fee 9/14/98-09/30/00) 1,000.00 2000 AT Security 180.00 2000 East Pennsboro Township 272.03 2000 Pennsylvania Power & Light 1.286.46 $ 68,526.95 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARY No principal has been distributed to Beneficiary 4 Premises at 779 Humer Street, Enola, P A P A State Bank Checking Account P A State Bank Savings Account Vanguard Total Bond Market Index (Fund 84) 04/29/99 05/11/99 06/14/99 07/09/99 08/16/99 09/07/99 PRINCIPAL BALANCE ON HAND Current Value Fiduciary Acquisition Value Total $108,000.00 $ 2,992.60 38,253.11 35.403.60 $184,649.3 I $108,000.00 $ 2,992.60 38,253.11 36,000.00 $185,245.71 INFORMATION SCHEDULES - PRINCIPAL Investments Made Cost Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Pennsylvania State Bank Savings Account $ 10,000.00 10,000.00 10,000.00 2,000.00 4,000.00 40,000.00 5 DISBURSEMENTS OF INCOME Date Pavee Amount 1998 Pennsylvania Power & Light $ 297.86 1999 Reimbursement to James D. Schell (postage) 15.75 1999 J. C. Ehrlich Pest Control 302.10 1999 West American Insurance Co (Insurance on residence) 382.50 1999 AT Security 180.00 1999 East Pennsboro Township (Sewer & Trash) 350.96 1999 Pennsylvania Power & Light 1,410.86 02/20/00 Boyer & Ritter, CPA (1999 Fiduciary Tax Preparation) 225.00 04/09/00 PA Dept Revenue (1999 Fiduciary Tax) 74.00 04/18/00 Pennsylvania State Bank (Checking printing) 17.80 09/30/00 Sam Andes, Esq. (Legal fees) 419.75 2000 Jane E. Biddle, Treasurer (Real Estate Taxes) 1,916.12 2000 Pennsylvania Power & Light 692.76 $ 6,285.46 DISTRIBUTIONS OF INCOME TO BENEFICIARY There have been no distributions of income to the beneficiary of this trust since the expenses to maintain the residence at 779 Humer Street for Jason Hippensteel exceed the income earned. BALANCE OF INCOME ON HAND There is no income 011 hand. Each year the expenses to maintain the residence exceed the income received. 7 I l l: I' f' RESERVE FOR A nORNEY'S FEES Cherewka & Radcliff, LLP (Preparation and filing of Petition and First Account) COMBINED BALANCE ON HAND PRINCIPAL Curren t Value Premises at 779 Humer Street, Enola, PA P A State Bank Checking Account P A State Bank Savings Account Vanguard Total Bond Market Index (Fund 84) $108,000.00 $ 2,992.60 38,253.1 I 35.403.60 $184,649.3 I Total INCOME Cash o RESERVE FOR ATTORNEY'S FEES ( 750.00) $ I 83,899.31 Combined Total 8 $ 750.00 Fiduciary Acquisition Value $108,000.00 $ 2,992.60 38,253.11 36,000.00 $185,245.71 o ( 750.00) $ I 84,495.71 '.- JAMES D. SCHELL, Trustee, under the Will of SANDRA L. WIRT, hereby declares under oath that said Trustee has fully and faithfully discharged the duties of his office; that the foregoing First Account is true and correct, and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that to his knowledge, there are no claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. 2000. Sworn and subscribed to by James D. Schell, thisc!f/{/vday of !.}tf...tU!j?d~ , K d-l ,1, ,';( !?a.l~ 'lJ Notary Public Notarial Seal Roberta L Radcliff. Notary Public Wonnleysburg Bore. Cumberfand Coun My Commission Expires Jan. 20, 2001 9 ~ ... ...~ ...J..... r- .. " *rj ..; h~H'1 ~ H ",::ij l:l.. '" it '~c. ~,tir .. iJ~ ...:! 0 ..... E-< ..~~gj ~ ...:! .... "l' ,.:Ii>' '" - N P-<'" ~ .. '" z 15 '" 9 15 ~ ~".!l! N Zz E-< 'Eli Ii. S"" t=:' ..... ... ftl 0'" '3': JJ~ t -.. > ~P-< ,.:I I.l Vl_ ... '" ~..'" t- o . "'~ ~~ ~Iig '~ '= I: ~ ~ u~z'" E-<O H ~ e" 0"" '" z ~ LL " ~(5H..... Z,.:l ::> HE" I'" ~ oS 0... o "'0 "',.:IE-< 0 OHI P-<HoG '-' !~!ii I~ . ~ Cl ... E-lu:>....... P-<;3H '-' ~ 1;;1 0 ~ ~ oG H'" H ;3 <: .l(Z~ ::J~~O\ ;,; "l' o ... '" ' Ul U:1'lul 0 :: .. on N U . I ,;,; ,.:I . 'llN'" '" "'03~;; ,.:IE-< '" -.-O.! N ZoGi'ii '" 'll E t=:' ;,;'" '" H ,::: ~ ~~~c:i oG "''''~ Ul 0 ... oGCl ~ =~i~iill2? u ~ t- z ;2(5", I-lUOZ H H .~-c:~~~ pSUJJIJUO:l lcnooo oj--' TcYctt -:-&=r , Cherewka & Radcliff, LLP 624 North Front Street Wormleyspurg. Pennsylvania 17043 (717) 232-4701 Fa. (717) 232-4774 . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION FIRST ACCOUNT For the Karen L. Hippensteel Trust Established under the Will of SANDRA L. WIRT, Deceased 21_1997-0768 Stated by JAMES D. SCHELL, Trustee Sandra L. Wirt, Died August 13, 1997 September 14, 1998 Date of Trustee's first receipt of funds September 14, 1998 to September 30, 2000 Account Stated for the Period puroose of Account: James D. Schell, Tnlstee, offers this account to acquaint interested parties with the transactions that have occurred during his administration of the trust. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: David H. Radcliff, Esquire 624 North Front Street Wormleysburg, PA 17043 (717) 236-9318 SUMMARY OF ACCOUNT September 14, 1998 - September 30, 2000 PAGE Principal Receipts 3 $ 145,724.06 Disbursements 4 ( 59,899.00) Distributions to Beneficiary 4 0 Principal Balance on Hand 5 $ 85,825.06 For Information: Investments Made 5 Income Receipts 6 $ 6,378.52 Disbursements 7 ( 2,116.59) Distributions to Beneficiary 7 ( 907.97) Income Balance on Hand 7 $ 3,353.96 Reserve for Attorney's Fees 8 ( 750.00) Combined Balance on Hand 8 $ 88,429.02 2 RECEIPTS OF PRINCIPAL Assets awarded trustee by Agreement for Settlement of Estate dated December 3D, 1998 1. Checking account, Pennsylvania State Bank $ 145,724.06 3 .....'rf'".....,... Date 04/11/99 04/11/99 DISBURSEMENTS OF PRINCIPAL Amount Payee U.S. Treasury (1998 Fiduciary Income Tax) PA Dept Revenue (1998 Fiduciary Income Tax) $ 59,737.00 162.00 $ 59,899.00 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARY No principal has been distributed to Beneficiary 4 PRINCIPAL BALANCE ON HAND Fiduciary Current Acquisition Value Value P A State Bank Checking Account $ 2,325.06 $ 2,325.06 P A State Bank Savings Account 47,500.00 47,500.00 Vanguard Total Bond Market Index (Fund 84) 29,393.08 30,000.00 Vanguard Total Stock Market Index (Fund 85) 6,601.66 6.000.00 Total $85,819.80 $ 85,825,06 04/29/99 05/11/99 06/ I 4/99 07/12/99 08/16/99 09/07/99 INFORMATION SCHEDULES - PRINCIPAL Investments Made Cost Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Vanguard Total Bond Market Index (Fund 84) Vanguard Total Stock Market Index (Fund 85) Vanguard Total Stock Market Index (Fund 85) Pennsylvania State Bank Savings Account $ 10,000.00 10,000.00 10,000.00 4,000.00 2,000.00 47,500.00 5 Date 02/18/99 12/31/99 02/20/00 04/09/00 04/09/00 09/30/00 09/30/00 09/30/00 09/30/00 Date 12/31/98 07/27/99 Cash ~-{!~.'I"l"~"'~" DISBURSEMENTS OF INCOME Payee Amount Boyer & Ritter, CPA (Fiduciary Tax Preparation) James D. Schell (1999 Postage Reimbursement) Boyer & Ritter, CPA (1999 Fidueiary Return) U.S. Treasury (1999 Fiduciary Income Tax) PA Dept Revenue (1999 Fiduciary Income Tax) Samuel L. Andes, Esq. (Legal Fee) James D, Schell (Trustee Fee 9/14/98-9/30/00) David H Radcliff, Esq. (Filing Fee - Trustee Petition) David H. Radcliff, Esq. (Retainer - Petition) $ 225.00 5.84 225.00 234.00 58.00 419.75 599.00 100.00 250.00 $2,116.59 DISTRIBUTIONS OF INCOME TO BENEPlCIARY Payee Amount Karen L. Hippensteel Karen L. Hippensteel $ 302.48 605.49 $ 907.97 BALANCE OF INCOME ON HAND $3,353.96 7 INCOME RESERVE FOR ATTORNEY'S FEES Cherewka & Radcliff, LLP (Preparation and filing of Petition and First Account) $ 750.00 COMBINED BALANCE ON HAND PRINCIPAL Fiduciary Current Acquisition Value Value P A State Bank Checking Account $ 2,325,06 $ 2,325.06 P A State Bank Savings Account 47,500.00 47,500.00 Vanguard Total Bond Market Index (Fund 84) 29,393.08 30,000.00 Vanguard Total Stock Market Index (Fund 85) 6.601.66 6,000.00 Total $85,819.80 $ 85,825.06 Cash 3,353.96 3,353.96 RESERVE FOR ATTORNEY'S FEES ( 750.00) $88,423.76 ( 750.00) $ 88,429,02 Combined Total 8 -"":'.~"'-:~~-'.'~'--"-""""'''' .,." "".,. ,." ""-''', . --.--".-.,.-.... , , JAMES D. SCHELL, Trustee, under the Will of SANDRA L. WIRT, hereby declares under oath that said Trustee has fully and faithfully discharged the duties of his offiee; that the foregoing First Account is true and correct, and fully discloses all significant transactions occurring during the accounting period; that (III known cl(lims (lgainst the Trust have been paid in full; that to his knowledge, there are no claims now outstanding against thc Trust; and that all taxes presently due from the Trust have been paid. Sworn and subscribed to by James D. Schell, this ;,'11-4 day of '17 U~'P .do) 2000. 2 / '7 Jhi__ \;;( foJ';! Notary Public Notarial Seal Roberta L Radcliff. Notary Public Wormleysburg Bora. Cumberland Coun My Commission Expires Jan, 20. 2001 9 INRE: JASON A. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 CERTIFICATE OF NOTICE I, David H. Radcliff, attorney for the Trustee, do hereby certify that on December 5, 2000, I caused notice to be served on Jason A. Hippensteel, by first class postage prepaid, addressed to Jason A. Hippensteel, 779 Humer Street, Enola, PA 17025. Cherewka & Radcliff, LLP , .' '" r. "1' e1 By{3c~ .//!,L>;--/-// David H. Radcliff, E~(e 10 #25483 624 North Front Street Worm1eysburg, PA 17043 (717) 236-9318 .:=J i..:... ~3 " - ,-' -' ~ .... .. .. '-" "-." DATE: December 5, 2000 INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN TIlE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 CERTIFICATE OF NOTICE I, David H. Radcliff, attorney for the Trustee, do hereby certify that on December 5, 2000, I caused notice to be served on Karen L. Hippensteel, by first class postage prepaid, addressed to Karen L. Hippensteel, 5 Timber Road, Meehaniesburg, PA 17055. Cherewka & Radcliff, LLP By: ,....----:J - // ~/ .<' C/c'Z-<.<..,.!/':' /?"r~~ David H. Radcliff, Esqu' ID #25483 624 North Front Street Wormleysburg, PA 17043 (717) 236-9318 cc ~~ - ..~,~~ .............. DATE: December 5, 2000 ~~I~i<'JJ~..\t';~'~\l\'1ii,~:.;),~~'.i:!,~~i'f;;;:-~ti,;,;..~;;...;;.;.:'~ ('C'" ';';' .,-."."J ",)"::,'!~:.;.';;;"._;~,",,.~..~, ~",."_1' ,. ',"1 > , . ,". < H 21 Ul< <> ~ eLI..:l i:l.., l"'l ..:l>l .. c..Ul "-l 0 ,. Z~Z "-l ::: N 0 ~ '" OeLIS ~".. N ..:l E-l S,,'- :C:0lU) UI ..... - ; ~ ::E: H eLl:" WeLl Cj Vi.2 ~ o -> E-l0 ..:lE-l '1:l~'" ~ U>lH Ul 00 t:::l c: ~ ~ E-lOCXl Z..:l ~..:l =-=e" :"21 \0 eLI..:l 0 u. " OOE-ll"- c..HE-l eLIUl ~..c: Q. O~O c..s:~ :<:~ 1:: . ~ o en E-lUOI H H << ~ z] g ~ 01"- :c~s: ::E: POUO\ eLl W :: .. .. ,. 021 0\ '0 . OUl 'llN'" N U <. .-i ..:lZ..:l E-l0 ... -0 ~ '" N ..:lUll P < ~ E ~ eLI~Z.-i "21 ..; zu ,.=: ~ :CeLI<N eLIeL1E-l~ 0 U 0 ... E-l~:c ~~U)O HS: 5: ~ ::E: '" . ~PZ E-l0 ZP~O Z<~< O:C HUOZ H:<:E-lUl ::E:Ul . CIzerewka & Rade/iff, LLP 624 North Front Street Wormleysbucg. Pen'r1sylvania 17043 (717) 232-4701 Fax (717) 232-4774 . IN RE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN TIlE COURT OF COMMON PI.EAS CUMBERI.AND COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 DECREE AND NOW, this I S ~y of January, 2001, upon consideration of the Petitioncr's Motion, it is hereby ORDERED that the rule which was issued on Karen L. Hippensteel in the above-captioned matter on December 13, 2000, to show cause why thc prayer of the Petition should not be granted and Community Trust Company appointed as successor Trustee, is made absolute, and also that James D. Schell is discharged from his duties as Trustee under Item III of the Will dated March 18, 1997, of Sandra L. Wirt, Deceased, conditioned upon the confirmation of his aCcowlt and the transfer and delivery of the assets of the Trust to the successor Trustee. It is further Ordered that Community Trust Company is appointed successor Trustee of the Karen L. Hippensteel Trust under Item III of the Will dated March 18, 1997, of Sandra L. Wirt, Deceased, in place of James D. Schell. ; By the Court: L:: ~=- , J. .' ....J "...... ;:{iI~ l'r~N'~~l;#.;""I~.'_~'...;':.".'.R",.~l'~".:>.~ )Y1_?c;J(;,v~'; ';. \ IN RE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 PETITIONER'S MOTION TO MAKE RULE TO SHOW CAUSE ABSOLUTE James D. Schell, by his undersigned counsel, respectfully moves this Court to make absolute the rule to show cause which was issued in the above-captioned matter on December 13, 2000, and in support thereof states the following: I. James D. Schell filed a Petition for a successor Trustee to be appointed on December 5, 2000. 2. On December 13, 2000, this Court issued a rule on Karen 1. Hippensteel to show cause why Community Trust Company should not be appointed as successor Trustee, returnable the 2nd day of January, 2001, in the Common Pleas Court, Orphans' Court Division for the County of Cumberland, at Carlisle, Pennsylvania. 3. On December 13,2000, counsel for James D. Schell caused a copy of the rule with the Petition attached to be served on Karen 1. Hippensteel by U.S. Mail, first class postage prepaid. A Certificate of Service is attached as Exhibit "A." 4. Karen 1. Hippensteel has failed to answer James D. Schell's Petition to date but did forward to counsel for the Petitioner a form of Beneficiary's Consent without the notary jurat being completed. The original of the Beneficiary's Consent is attached as Exhibit "B." WHEREFORE, James D. Schell requests that this Court make the rule to show cause absolute and grant the Petition for Appointment of Community Trust Company as successor Trustee of the Karen 1. Hippensteel Trust under the Will of Sandra 1. Wirt. Respectfully submitted, By: J.. t<k~ , j':~;:2:/--fr,;j David H. Radcliff, Esqui e Attorney for Petitioner;James D. Schell 624 North Front Street Wormleysburg, PA 17043 Pa. Supreme Court ID No. 25483 :"".,,~,. .,." rI,'.'." _ IN RE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 CERTIFICATE OF SERVICE I, David H. Radcliff, attorney for Petitioner, James D. Schell, do hereby certify that on December 13,2000, I caused the Rule to Show Cause, Dated December 13, 2000, and a true and correct ccrtified copy ofthe Petition for Appointment of a successor Trustee to be served on Karen L. Hippensteel, by first class postage prepaid, addressed to Karen L. Hippensteel, 5 Timber Road, Mechanicsburg, PA 17055. Cherewka & Radcliff, LLP By: {Ju-~// dd/~~~ David H. Radcliff, Eire ~/ ID #25483 624 North Front Street Wormleysburg, PA 17043 (717) 236-9318 DATE: December 13, 2000 EXHIBIT A INRE: KAREN L. HIPPENSTEEL TRUST UNDER WILL OF SANDRA L. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY , PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21-1997-0768 BENEFICIARY'S CONSENT I hereby consent to the appointment of COMMUNITY TRUST COMP ANY as successor ~ Trustee of the Karen L. Hippensteel Trust under the Will of andra L. irt as set forth in the attached Petition. Dated: I Sworn and subscrioed to before me this day of ,2000. (SEAL) Notary Public Exhibit B .0: .... 20 Ul.o: .0:> '" ..,. Ul..:l ~ .. ... ..:I>t 0 ... "'Ul ... "l' 2020 ..;j ~ N 20200 0 " ..., ~ m.~ N OUlH E-i sm l: t::' :E:"'Ul ..:l .... ... ra .... " > :E: H a.:IL>< UlUl ~Vl_ .. 0 ,> UlO ..:IE-i "l:j"'" ... ~ C ~ ~ U>tH e-< ::>::> ~ E-iOaJ Ul..:l ~..:I ~ e l: L><2O \0 Z..:I 0 u. m O::>e-<r--- tUHE-i UlUl ~.;; "'. O~O o..:::~ ~l:ll ~ Cl .. E-iUDI 0.. H .0:"; 1:1 0 ~ 0 ~ Or--- Hn::~ :;: ..:c Z.5 ... ::>ClUen :IlUl Ul :: '<t ~ "l' 020 en Cl . OUl lllN'" N 1..;, ...0 .! ..., U .0: - .... ' 2O..:l E-i::> N ..:lUll ..;::> ..; III E t::' Ul~Z"" .. ..; 20U ..=: ~ :c Ul ..; C'oI tUZE-i~ 0 U 0 .. E-il:ll:Il O:OUlO ....::: 3: ~ :;:0.. . Ul::>2O E-i0 2O::>~O Z";~"; O:C ....U02O Ho-,E-iUl :;:Ul . . C/Jerewka & Radcliff, LLP 624 North Front Street WormleysburSJ. Penn\ylvania 17043 (717) 2324701 Fax (71'1) 2324774 .' ".-,..>,,",. INRE: JASON A, HIPPENSTEEL TRUST UNDER WILL OF SANDRA 1.. WIRT IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21.1997.0768 CERTIFICATE OF SERVICE I, David H. Radcliff, attorney for Petitioner, James D. Schell, do hereby certify that on December 13,2000, I caused the Rule to Show Cause, Dated December 5,2000, and a true and correct certified copy of the Petition for Appointment ofa successor Trustee to be served on Jason A. Hippensteel, by first class postage prepaid, addressed to Jason A. Hippensteei, 779 Humer Street, Enola, P A 17025. Cherewka & Radcliff, LLP By: (J<<< .1/7~tC>~ David H. Radcliff, Es ID #25483 624 North Front Street Wormleysburg,PA 17043 (717) 236-9318 December 13,2000 EXHIBIT A i , I'" I , ;.......- r , I ~. i .' ~~ '(;,.. ';<~1i! IN RE: ELLA F. DOUDS EXEMPT TRUST: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO, 21-1997-0768 CERTIFICATE OF NOTICE I, David H. Radcliff, attorney for the Trustees, do hereby certify that on February 3, 2003. I caused notice to be served on all parties in interest by first class mail postage prepaid, addressed as listed below. Mr, and Mrs. Charles F, Douds 322 Burford Drive Brunswick, GA 31523 Ms. Susan Goertz 2220 Vanessa Drive Birmingham, AL 35242 Mr. Bryn T. Douds 260 Montrose Ave. South Orange, NJ 07079 Ms. Laurie Goldstein 58 Honey Run Road Blairstown, NJ 07825 Radcliff Law Office, P.C. ~d--:J. \'. fit David H. Radcliff, E ID #25483 20 Erford Road, uite 300A Lemoyne, P A 17043 (717) 236-9318 DATE: February~, 2003