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Last Will and T cstanlcnt
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L'lJRGlNIA \<ALgR
I, A, VIRGINIA KALER, of Hampden 'I'own!!hip, CumblJrland County,
Pennsylvania, do make, publish and declare this to blJ my Last Will and.
Testament, hereby revoking all Wills and Codicil!! by nllJ at any time made.
ITEM 1: I direct that all inhlJritance and estate
taxes becoming due by reason of my death, wl1ether payable by my estate or by
any recipient of any property, shall be paid by the Executor out of the residue of
my estate, as an IJxpense and cost of administration of my estate, 'rhe Executor
shall have no duty or obligation to obtain reimbursement for any such tax so paid,
even though en proceeds of insurance or other property not passing under this
Will,
ITEM II: I direct the Executor to pay the expenses
of my last illness and funeral expenses from the residue of my estate as an
expense and cost of administration of my estate,
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ITEM Ill: I give all of my hOUllehold furniture and
furnishings, books, pictUl'es, jewelry, silverware, automobiles, wearing apparel and
all other articles of household or plJrsonalllse or adornment and all policies of
insurance thereon to my nephew, RICHARD H, GROSS, ifhe survives me, lfhe
does not survive me, I make this gift to CYNTHIA B, GROSS.
Page 1
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MIi:TTE. aVANS lie WOODSIDE
ATTO"NIVI AT LAw
HARAISSURO, PENNSYL.VANIA 17101.0728
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PA REV-ll1OO EX (1-07)
Decedent'e Complete Add,rell:
STREET ADDRESS
355 S, ~)rtl~_llIll Road
Pagu2
~hiJILlcsbur5h~:'O~)~)
CITY
Tall Peyment. and Credit.:
1, Ta, Due (Pagu1 Llnu18)
2, Credlls/PaYfllunl.
A, Spau.al Pavurty Crudlt
B, Prior paymont.
C, Discount
3, IlItllrast/Penally II applloable
D.1111eru~1
E, Punally
Tolallnluresl/Penalty (0 . E)
4, IIl1n.2 Is graalur than 11110 1 . line 3, 111110r tl1a dll1erenoa, Till' I, Iho OVERPAYMENT,
Chock box on Pago 1 Llno 19 to roquost I rotund
5, IIl1l1e 1 + line) 10 grealar than IIno 2, Ulllar Iha dlfferoneo, Tl1la Is tl1a TAX DUE,
A, ~ntor the interefll on the tal< dU8.
B, Enter the talal at Line 5 + 5A, This Is Il1e SALANCE DUE,
Mako Cl100k Payablo to: REGISTER OF WillS, AGENT
(3) 0.00
(4)
(5) 127,89
(SA) 0.00
(5B) 127.89
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Old decedent make a transfor and:
a, rotaln tho use or lor-orne of tho property lramilotred; , . . , , , , . , .
b, retain the right to designate who shall use the proper1y lransfurlod or lla lnr.ome;, . . . , , , , , , , , , , , , . ,
o. retain 8 reversIonary Interest; or, . . . . . , . , , , ' , , . . . , . , , . . , . , , , . , . . . . . . . , ' , .
d, receive the promlso for ilia of 011 her paymonts, bel10fils or care?, ' , , . , , , . . , ,
2, II death occurred on or before December 12, 1982, dId docedent within two yoars
preceding dealh transfor property without recoiving adl:Jquata \~onsldorallon? If- duath occurred
after December 12, 1982, did docodontlranslor property within one year 01 donth without
receiving adequate consideration?. . , , . . , . . . . . , , , , , ,
3, Did decedonl own an "In tltlst lor" or payable upon doath bank account or socurlty
at his or her deoth? , , ' , , , , , , , , , ' , , , , , , , , , , ' , , , , , , , , , ' , , , ' , , , , , , , , , , , , ,
4. Did decedont own an IndIvIdual roUtemenl account, annuIty, or other non-probate property? , , . , . , , , ,
Yas No
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B ~
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, 19116 (a) (1,1) (i) provldod for tho raducllon of the lax rale imposod on lile not valuo ollransfms 10 or for tho llse ollhe survIving spouso from 6% to
3% for dales of doalh on or attor July 1, 1994 and beforo J(muary 1, 1995.
12 P,S, 19116 (a) (1.1) (II) provided for the roductiof! of lho rala Imposed on Iho not valuo ollranslors to or lor lho use altha survIving spouse trom 30/0 to 0%
for dales of dealh on or aftor January 1, 1995, The slatulo dao~ not exompt a lranslor 10 a survivIng spouso horn lax, and tho statulory requIrements for
disclosure of Qssets and flllng a tal< return ara sllll applicable ovon IIlhe survivIng spouso Is tho only bOllllllclary,
FOR OATES OF DEATH ON OR AFTER JANUARY 1. 19115 -,. Plaa.e answer 1110 'allowing qllosllan by plsclng an "x" In Iho approprlala spaca,
Old tho doc_nt cruto a trust or similar arrangomont whloh Is sololy lor tho surviving spouso's bonolll tor his or hor ontlro IIlotlmo?
Vos 0 NOjgc
If you answered voslo the above quostlon, lho lal< on tho lrusl or slmil81 arrangoment 19 postponod until tho death ollho socond spouso, at whloh tlmo It will
be tully taKable at the ralo(s) applicable 10 the romaindol bonoliclary(los). Enter 1110 value 011118 hllst on Schedulo J, Paft II, In ordor to rornovo lllrom the
calculation of the talC duo In this "statu, You may wish 10 IUo Schodule 0 In ordor to make tho olection availablo under Section 9113. If tho olocllon Is mado,
tho trust or similar arrangement lalal<od Itlthe ostate of tl10 Ilrst docodent spousa, tho por11oll of lho trust or similar anangmnonl whlGh benefits tho survivIng
spouse Is tw<sd ntlho zoro tal< rate, and tho remainder iSIBKOd al tho ralo(s) applicablo to the remaindor bonuliciary(los), If you 0110098 to mako lhe oloetlon,
you musl a"sch Schedulo 0 to a timely-lIled lax rollnl;, along with Schodulo(ll) K and/or M In ordur to show tho apportlonroont of Iho trust or similar
arrangement betwoon tho surviving spouso and tho romalnder boncllclary(ios),
7 PA16002 NTF 1ll8Tt)
Capyrlllhl Furm~ 50llwlUII Only, \991 N"lco,lnr.,
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rr;;.-.';~~-p~Il"t;-~ili1l~"","Ti~",~w;;-;,;;';::jt;,.~~lt.;-;;;-;\-;j-;~r-J
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;, VIRGlnl"\ ~ALER 1','fJ~lfjf<,'.t.
fJ t (HIIP II H GfW'; S I. (lD<l' E-'
III) .Pi
3SS ~. ';PI)tlrl~liJ HILL r,.1.1 f:l[1
MEI:H,'dllr;Sf:;I,lFG PA \~'Ll~jS
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<':'111. <;t~ I""'l"".';~' lJ"'I'i.l-
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-_.,-------.----_.._~--_.-----------~.- , -
~---~------1'-(""---' ,. T-rrn~rn~
l'.OD~HEI'; "Pt or ~l~COUtn/typt: or tlhitl'lllcrlt)tl PA.~~~ltH r.jt:."GC~ LAIC. ;hl
M\ ~~h- _________.._~~~.___ ..3:!.Q!,l!..H 3H to r.1-4~J.1!hS e~t';H1('r.
O~l;\)\t;' ',~€GI.lLHP, s~p)lnl.;S (01' :::r' RE',/t:l)l)~ BHLHnCF.:
rB:nl:( OI'.)!(IEtIO EMHlED 08-0\~');' T ~RIJ O;~<H~:';': : C"~4
:: 4,05 .1t1t1l).iL PER,Olh.GE yIELD E;,pIlED 0,-:JI-)7 T~U 8-31-~;~
n~ t' 38: ( : : i IE W ~"'-h;t f;ML t-'d I(,t. i 1:,31 J,
0"0""'~J;Tr:,'~, [IIIJlDHW OF'S ,3,1 Tll B: ~::J~~E~~.~~i.l_~~~~~_~~~._ ______..~-, .'
~ Mi)FiEirFmi5-S;iVTNGS-t:g-:: -- . '~'f.:t l..1~)I.I~ 8r-tl~ HI-\I~ i, --2~ij:;~~-.
09:01:7 LllVIDEllD f.ARIIED 03-01-~7 TIf'I,I Ol-:31\~-'7: : IB';) o7r~~
5,10 ,'NIIlI,'L PERCOITHGE ,IELD EMIIEc' O,'lJl-)) TI''',U ,,-31-~~ ~---'=:";;')I
09:30:7 : ; H.:W ';)-lrt. 8~LAflr:1:: 2:'t62':::6
5;~~~~~ ~~~'~'~~~~C~;C~TM~~~~~~i:.~~ ~~-~:= [':1 ~E J ,~,,~~: '~~0 (~:O, -eWiNCE~-'- ---5g~~JI
09:01:7 DIVIDEIID E,'RIIED 08-01-97 T RI,I OS-:11-_ 7: : ~) 596&6-1
" 3,20 ,'II1IUAL PER,EIITHGE yiELD EI~IIE 0"-'l'\',7 HiRU ~-31-~7: :
09:03:7 EFT US TREASI,IR'/ 303 ;0~03:, ,SOC see : ' 6900 665s:641
09:04:7 CHECK NO, 0180 : bib -- E5s2lJI
09:04:7 CHECK NO, 0185 : 32J) 661~9
09;04:7 CHf,CK NO, 0187 s;:: 6.bli;7,~
09'08'7 CHECK NO, 0186 I~ - c.M09li
09:15:7 CHECK NO, Ol,,~ %:.3so'R"-lT'
09: 16:7 CHECK 110, 0139 23,~s\9 ,25+43
09: 17:7 CHECK NO, 0190 ;>~'I 317s:29
O~:30:;' IEW ~H SALH~IC~ 31~S;Z9
TOTAL DIVIDEIID OF iI2,4~ TO E CRE[(ITED 0" IL 0\ .,,7 ' ,
" .... DRAF T IIUM BE R ,EQUEIICE _ ,1MMA~,' · :. · · '
0180 6,63 .0185 ,02 1% l.:,~ Oli) ",~I
QIS8 %5,38 UI89 23 ,38 130 79,:14 : :
.:BP,$A, IN DRAFT NUMBER SEOI!EII';E :
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......... l~'37 YEAR..T ~"OATE f: n tiC ll-"li., '::'.lMMA~Y .......
L~I'i;I,T Dlvittli MDTGAGE: )RTG,;GE MRTAGE
, ~H D wlTHHOlDlllG PC III.!> : l IS ,HG Fl't1RI 'E CHG
: ~',~,7": 0,00 0,00' O,'lJO ' 0,00
[ H')ME P,P,IIf:III" THROllGH THE IIITERflET - ;'CCOI-It,IT AUE~'; DIIL'I- I"" """
IS f:RES: 1>-lEO< B:~ILAtICES. P€RF~IP.MTPJIr-l~.FER~,. '/lEW I-lCt;l.~I.l~lT p.,rrfl"n('~',
HiSTQP'I' ;"dl(l MORE. E:tLl PA','MtHf OPT{r)11 1; ';L',~I) (lFFERE('l JlGGJq"t,
FI)F H M(iflri!L't eEE, ~'~"lL (';)721 SO:;":';'OO. E:,.T :':' F<If) CIST;II'-~.. ,....;o~m1..'
.. ,_________________.~ th(' f"J:;
s~~ r~...t'rH' sicl~ ~'.:>" IfTlpnrl.llnt, 'rdorrn.HIOf1
~::t.:R IIQII..ro;TG
: =" I-lHl:S C~
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~cord 0'
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BUREAU OF INDIVIDUAL TAMES
IHRITANCE tAl( DIVJSJ0fr4
llIlPT, 28D601
HARRJSIUMO, JlAI1l1.HI601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
cL
NOTICE DF INHERITANCE TAM
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAK
DAT!
ISTATE OF
DAT! OF DEATH
FILE NUMBER
COUNTY
ACN
08-17-1998
KALER
09--12-1997
21 97-0822
CUMBERLAND
101
r--- -= A.:~~,ReMl !!~-~~
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ... RETAIN LOWER PORnON FOR YOUR RECORDS .....
iiEV:is'4-j-Ex"AFP-iifF97T"iliificr-ciF-YNHEiiii'ANci-i"Ax-iippRA"isEii€ilr;-Ar.rciwAiicniri--------------m
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
A V FILE NO. 21 97-0822 ACN 101
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fun.ral EHPlnl../Ad.. COlts/HiIC. Expensl. (Sch,dule H)
ID. Debt./Mortgoge Llobil1tle./Llen. (Schodulo 1)
11. Totol Deduction.
12. N,t Value of TI)( Return
15. Chlrlt,bl,/Govlrnftlnt.l aequI.tl; Hon-elect.d 9113 Trust. ~Soh.dul. J)
14. Net Valuo of E.tote Subject to Toy
ElYSE E ROGERS
3401 N FRONT ST
PO BOX 5950
HARRISBURG
PA 17110
ESTATE OF KALER
TAM RETURN WASI <<X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. Roel Eototo ISohodulo A)
2. Stock. end Bonda (Schedule 8.
3. Clo..ly Held stock/Partnership Inter.st (Schedull C)
4. "oria.gel/Not.. Rlceivable (Sch.dule D)
S. C..h/8ank Daposits/Hilc. Personal Property (Schedule E.
6. Jointly Owned Proporty (Schodulo F)
7. Tnnaf.ra (Sch.dul. G)
8. Tot.l A...t.
) CHANGED
(1)
(2)
13)
(4)
(5)
(6)
17>
.00
. 00,
,00
,00
34 . 726.98
,00
,00
(8)
-
tlV.II41 U ", cn.."
A
v
(9t
110)
4,491.47
4.735.12
Ill!
DATE 08-17-1998
NOTE I To in sur. prop'r
credit to your account,
sub.it the upper portion
of this forM with your
tax p.y..nt.
34.726,98
Q.??6 ~Q
25,500.39
.00
25,500.39
If .n ........nt w.. i"u.d previou.ly, lin.. 14. 15 .nd/or 16, 17 and 18 will
r.fl.ct figure. that include the total of ALL return. a......d to date.
ASSESSMENT OF TAXI
15. AMOunt of L1no 14 ot Spou.ol roto 115'
16. AMount of Lin. 14 tax.bl. at lin.al/Class A r.t. (161
17. AMount of Llne 14 to.oblo et CoUotorollCloss B roto (17)
18. Prlnolpel Tox Duo
NOTE I
TAX CREDITSt
PAYMENT
DATE
12-12-1997 '
06-10"1998
RECEIPT
NUMBER
AA242551
AA270196
DISCOUNT (+)
INTEREST/PEN PAID (-)
73.68
,00
· IF PAID AFtER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(12)
(13)
(14)
.00 M .00:
24,705,39 M ,06:
795.00M,15:
(18)
AMDUNT PAID
1,400.00
127,89
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
1,482.32
119.25
1,601.57
1,601.57
.00
.00
.00
IF TOTAL DUE IS LESS THAN n, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
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Rf!SIUtYATlOMI ht,t.. of dtIoacMnts d'ilng on or before OaClHber 12, 1982 ..~ if anY future Inhr..t In the .,tat. Is tran'f.rred
In poI...,lon or enjuy.."t to C..I. B (0011,teral) b.".f~ol'r18' of the decedent .fter th. ~KpJrfttlon of anY ..tat_ for
11f. or for y..r., the Co..onw,alth herab!i ol<Cpr...ty ruervu th_ rJllht to 8ppra'u and auuI transf.r Inherltanoe T81<"
.t thl lawful Ci... B (ooU,teraU tat. on any such future Inter'$t,
PIJIlPOSE Ill'
NOTICE I
To fulfill th_ r"qulr..ltflh of Section 2140 of thM InhllrUBnc_ and Estnte lax Act. Act 21 of 1995. (72 P,S.
SecUon 9141)).
PAYMENT I
Detloh the top portion of this Hotl<lo and suhlllt .,lth your p8!l11ll1nt to tha RIghter of .,His printed on tht r'''''t'' ,Ida.
--Hlka oh.ok or 80no)' order payable tal REOISTER or MILLS J AGENT
REFUND (CRII
A r.fund of . tax crAdH, which was not requAshtd on the Tax Return, May be reque.ted by cOMPleUng an "AppUoatlon
for R8fund of PenfllYlvanln 1nherHance and [stahl Ttlxtt (HEY-BBl, App}JcationI8;1'1' alo'alliilble at the Offloe
of the Aegilter of Wllh, any of the 23 Revenue [Ihtrlct Dfflce., or by calling the special 24~hour
answering ..rvlce nUMbers for for.s orderlngl In Pllnnsylvllnlll 1-800-362~2:050, outlide Pennsylvenle end
within 100111 Herrhhl,rg area (71]) 187~8094, TDDI (11) l1Z..US2 Ohuulnll I_paired OnlYl.
OIJECTIotfSl
Any plrh in Intertlst not satisfJ.d with the apprals".ent, allowance or (ti&a1J.owance of dedll~tlon', or auelll..nt
of t.u (including discount or lntere"t) as shown on thJs Nottco flUlt objMct wHMn lib.h' 1601 days of receipt of
thls Notice bYI
--written protnt to the PA D8pnrte.nt of Revenue, aOllrd of ApP.ftls, DepL ZI'ilOZ1, Harrisburg, PA 17HII-IOZl, OR
--ehction to have the llIatter deter.lned at audit of the account of thlt perianal repre..ntatlve, OR
--appe.1 to the Orphan.' Cour L
'""IN
ISTRATlYE
CORRf:CTlOHSI
Faotunl error. discovered on thh IInen.ent should he address.d In wr Hlng tOI PA DepartMent of RevanUfl,
lurellU of Individual bxe., AnNI 1I0st Auen.e"t R....I.w Unit, nept, Z80601, Ullrrhburg, PA 171i!a~0601
Phone (7l'r) 787-6505. S.II page 5 of the hookl.t "In.tructions for Inh...ltance Tal( R.turn for a R.lident
OtIcedenttt OIEVMl~OI-' for an .xplanatlon of adllinhtretJlo'.h' corr.ctabl&! .nors.
PISC1lfT I
If IInY hI( lftle is paid within thr.e (3) cRlendsr lIonthl aft.r the decadent's d..th, a five p.rc.nt (5:0 discount of
tha till( p.ld h alloMed.
PENAL TV,
The 15~ ta)( a.'''lIb nnn-pflrtICllpat1on penalty hi c08putad on the total of the tal< end Intere.t a......d, and not
paid before JllnullIty 16, 1996, the first dal>' lifter tho .nd of thll tal< Mnnty periOd, This non~part1clp"tion
..enalty Is IIpp.,.lable In the .HII .anner and in the th&! S1J.. U.I'I p.dlld a5 .,.ou would IIpp.al the tal< and Int.rnt
thet hilS hun .......d a$ lndlcnt.d on thls MtJCII.
INTEREST,
lntlr.st Is chlrgud heglnnlng with flr.t day of deUnqu4mCy, or nlnll (9) .onthl and onG 111 dllY frOll the d.tllof
death, to thll date of pIIY.llnL TalUtli which beoM. delinquent before JMuary 1, 1932 beat inter..t at tha tat. of
IIx (6:0 parcent par annUlI ollllculetad 8t tl daih rate of ,000164, All ta)(1I5 which beea.. dallnqu.nt on IInd afhr
January I, 198? will bear Int.r..t at II rate which will vllty frail cll1ender .,.ear to cfllendar y.ar with that rate
.nnounoed hy the PA Oapart..nt of Ravenue, The a""Heable Interelit rlltes for 1982 through 199" aral
'!!!!: Interut Rllt. Dally Int.r.lt flllctor :!!,!!. ~.!....!!m n.lly Int.rnt faCltor
19112 ZOX ,000548 1987 9% ,000Z47
198~ 16% ,000438 1988-19111 11% ,000301
1984 nx ,000301 1992 9% ,000;:47
1985 L\X ,000356 199:\-1994 1f. ,000191
19&6 lOX ,0001.74 Jf19fi~ltl98 9X ,0002:41
--Intar..t is c.lcuhted "' follow'l
INT~R~ST . BALANCE OF TAX UNPAID X NU"RER OF DAYS D~LINqU~NT X DAILY INT~R~ST FACTOR
"~AnY Notit. luued after the hx haeo.., delinquent will reflect nil Inte,.e.t (I111cuhtion to flfh.n (15) day'
beyond the date of the .......lInt. If pay..nt is ."tdo IIfte,' the Intarut co.plltaUon d_te ahown on the
HoUce, ndditlonal ~ntar..t .u.t b. (lltloullltad,