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Home My WebLink About80-00111 ~f!@;';'mh:!,~"7;~'~1"':!:'C .e',".,"'- '~~;'..:, ':i~:,_-'.:' ~.:,r.t-, "',." i~:'~;:\' (( """. " " '~ i ~ . s aU ~ 7, Keystone Financial Bank, N,A., is the successor by merger to Fanners Trust Company, 8, Betty June Goodwin died on December 21, 1999, whereupon the Trust in the Last Will and Testament ofIrene W, Roth was tenninated, 9, Upon tennination of the testamental)' Trust ofIrene W, Roth, the principal and interest were to be distributed in equal shares unto George W, Waugaman, brother of Irene W, Roth, Clara W, Shank, sister of Irene W, Roth, Bertha R, Line, sister-in-law of Irene W, Roth, and Barbara R. Baker, sister-in-law ofIrene W, Roth, 10, Under the aforesaid Codicil, if anyone of the said remaindennen were to die prior to the death of the said Betty June Goodwin, his or her share was to be distributed to his or her children, if any, II. Clara W, Shank died prior to Betty June Goodwin on December I I, 1991. 12, Clara W, Shank had two children, Russell Shank, Jr, and James H. Shank, 13, James 1-/, Shank also died prior to Betty June Goodwin on January 2, 1999, leaving as the only surviving child of Clara W, Shank, Russell Shank, Jr" Objector herein, 14, James 1-/, Shank was survived by two sons, IS, One of those sons is also named James 1-/, Shank, and he resides at 11802 11-/ 10 West #209, San Antonio, Texas 78230, 16, The other son of James H, Shank is John M, Shank who resides at 347 ('arland WAYNE F, SllADE Altom'yat!.aw Place, San Antonio, Texas 78209, S3 West Pomfrel Street Carlisle, Pennsylvania 17013 -2- - ['oj If) ... .... ':' '0 ~<t ~ CO ~ D.":: :n ..:: 0 ~:J -' <J <lJ .'-'l O!J: [3 ":: s= a: ~5 au .~ oi. 0:> ~ "'..J 'ol <>- ::l'" ~I>.5 ~ffiz ;I: 0- ... ",...f- - ..J ;z ;:l B 0 0..0 ..: .... ~ .- ..J Ul ell ~>-~ Ul ~ <2 Q " ~ < :; ,.. -< 0"':> '" Ul f- ::: ...l Vl z u5 i3 "'...'" t; ~ ~ < is rJJ '< :> eo -' 1>.01- I>. " I>. In 0 ~ >- ,. oUO:: o ",oSJi- ~ '- '" ~OE o Ul"' ..: z 0 z uJ::I:'-V;C '" ;I: :g z ~ 0- ~ ...... 0::: ::l 0 ,.. 0: ::>~ u= ... 1= :il <:oCJtaO 5"'0- < uS O..J - - .....:.!juu", _00 ~ < ~ -' uo::tn6 fJ'J . '- "0'- ...f-~ '" t1]uJ ~~ t1J?;-ooaa ... :l U 0- on ~ ;I:c:l ::z:- "Ul~.g,;:~ Ul -< ...~o..~ ~ U ~:ZlUg~~ c:l =:::lC<:o uJu....ec 0 uO;Z: ~~o~8~ .' . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF IRENE W. ROTH, DECEASED LATE OF THE BOROUGH OF CARLISLE SECOND AND FINAL ACCOUNT OF KEYSTONE FINANCIAL BANK, N, A, STATED FROM FEBRUARY 19, 1984 TO FEBRUARY 26,2000 SUMMARY & INDEX falle.S. PRINCIPAL Receipts 2 $ 372,5BO,51 Net Gain on Conversions 8 172.676,73 545.257,24 Less Disbursements 9 55,969,81 489.287,43 Less Distributions to Beneficiary 9 9,937,45 Capital Changes 10-12 Investments 12-13 Principal Balance Remaining $ 479.349,98 INCOME Receipts 13-15 $ 548.945,95 Less Disbursements 15 141,235,32 407.710,63 Less Distributions to Beneficiary 16 348,000,61 59.710,02 Less Distributions to Principal 16 52.047,07 Income Balance Remaining 7,662,95 COMBINED BALANCE REMAINING $ 487,012,93 " COMPOSITION OF NET BALANCES Princioal Market Value Februarv 26 2QQll 1400 shs, E.I, DuPont deNemours & Co, $ 72,100,00 1000 shs, Exxon Mobil Corp, 71,063,00 2400 shs, Huntington Bancshares Inc, 49,800,00 1600 shs, Lucent Technologies, Inc, 94,000,00 1400 shs, SBe Communications Inc, 49,613,20 2400 shs, Vodafone Airtouch PLC 137,700,00 Cash 405,564,61 $ 879,840,81 ~ Cash $ 7,662,95 PRINCIPAL RECEIPTS Balance as per First and Partial Account 05/09/91 12/22/98 IRS, refund Form 1041 Long Term Capital Gains Distribution KeyPremier Intermediate Term Income Fund Short Term Capital Gains Distribution KeyPremier Intermediate Term Income Fund 1998 State Fiduciary Income Tax Refund 1998 Federal Fiduciary Income Tax Refund Long Term Capital Gain Vedafone and Airtouch Communications, Inc, merger 05/14/99 06108199 07/02/99 TOTAL PRINCIPAL RECEIPTS PRINCIPAL CONVERSIONS INTO CASH Gain Balance as per First and Partial Account OS/24/84 50 shs, Ameritech Proceeds Account Value 3,221.89 3,040,84 OS/24/84 50 shs, Bell Atlantic Corp, Proceeds Account Value 181.05 3.423,14 3,086,20 OS/24/84 50 shs, Nynex Corp, Proceeds Account Value 336,94 2,985,90 2 895 98 89,92 2 Cost Basis $ 8,562,27 8,612.45 22.414,06 13,759,65 12,366,36 8.070,58 405,564,61 479,349,98 $ $ 7,662,95 $ 358.459,69 313,00 938,58 572,24 230,00 3.067,00 9,000,00 $ 372,580,51 Loss 3,170,58 PRINCIPAL CONVERSIONS INTO CASH (contlnued\ Gain Loss OS/24/84 50 shs, Southwestern Bell Proceeds 2.791,66 Account Value 2,7920B 0.42 OS/24/84 50 shs, U,S, West, Inc, Proceeds 2,829,66 Account Value 2631,10 198,56 03/19/85 300 shs, J C Penney Co" Inc, Proceeds 14.197,56 Account Value 16,84807 2,650,51 11/01/85 500 shs, General Foods Corp, Proceeds 60,000,00 Account Value 25,882,50 34.117,50 04103/86 20M par PA HFA Single Family Rev, Ser, 6,50% 4-1-86 Proceeds 20,000,00 Account Value 20,000,00 0,00 02/23/87 5M par Allegheny Co, Redev, Home Imp, Auth, 8% 8-1-88 Proceeds 5,000,00 5,000,00 0,00 08108184 25M par US Treasury Notes 12,375% 8-15-87 Proceeds 25.000,00 Account Value 24 948 94 51,06 10/29/87 25M par FNMA 11,55% 11-10.87 Proceeds 25,000,00 Account Value 25,000,00 0.00 08105/88 45M par Allegheny Co, Redev, Home Imp, Auth, 8% 8-1-88 Proceeds 45,000,00 Account Value 45,000,00 0,00 02/16/89 225 shs, BellSouth Corp, Proceeds 9,422,15 Account Value 3981 76 5,440,39 3 PRINCIPAL CONVERSIONS INTO CASH (conllnued\ Gain Loss 02/16/89 600 shs. Mitchell Energy & Dev, Corp, Proceeds 8.139,18 Account Value 15354,18 7,215,00 02/16/89 300 shs, Union Pacific Corp, Proceeds 20.830,75 Account Value 16991 08 3,839,67 03102/89 50M par FNMA 12,10% 3-10-89 Proceeds 50.000,00 Account Value 50 000 00 0,00 05/30189 500 shs, FPL Group,lnc, Proceeds 15.356,77 Account Value 15 720,00 363,23 05/30189 600 shs, Exxon Corp, Proceeds 26.101,25 Account Value 10 334,94 15,766,31 03/19/90 40M par Proctor & Gamble co, Notes 10% 9-15-90 Proceeds 40.000,00 Account Value 40,000 00 0,00 05/07/90 50M par Bankers Trust Co, Notes 7,125% 5-1-90 Proceeds 50.000,00 Account Value 48122,75 1,877.25 08127/90 30M par FHLB 10,30% 9-25-90 Proceeds 30,000,00 Account Value 30,000,00 0,00 08112/91 ,95 sh, Huntington Bancshares. Inc, Proceeds 15,78 Account Value 15,26 0,52 01/28192 400 shs, Ford Motor Co, Proceeds 13,159,88 Account Value 10,939,79 2,220,09 01/29/92 300 shs, Aluminum Co, of America Proceeds 20,332,72 Account Value 19,949 62 4 383,10 PRINCIPAL CONVERSIONS INTO CASH Icontlnuedl Gain Loss 05/15/96 25M par US Treasury Note 4,25% 5-15.96 Proceeds 25,000,00 Account Value 24 835.86 164,14 08115/96 25M par Penn State Univ, 4,20% 8.15-96 Proceeds 25,000,00 Account Value 24,954,25 45,75 09/03/96 25M par Pittsburgh PA G,Q, 4,50% 9-1.96 Proceeds 25,000,00 Account Value 2491275 87,25 09/19/96 100 shs, Exxon Corp, Proceeds 8,563,17 Account Value 1 722 49 6,840,68 10109/96 ,042 sh, Lucent Technologies, Inc, Proceeds 1,95 Account Value 0,59 1,36 12/01/96 25M par Penna, State G,Q, Third Series 4,30% 12.1.96 Proceeds 25,000,00 Account Value 24 954 49 45,51 01109/97 ,25 sh, NCR Corp. Proceeds 8,65 Account Value 2,23 6.42 01/24/97 500 shs, E.!. DuPont deNemours & Co, Proceeds 51,846,70 Account Value 6,115,90 45,730_80 02/04/97 31 shs, NCR Corp, Proceeds 1,167,11 Account Value 285,79 881 ,32 04/10/97 .45 sh, SSC Communications, Inc, Proceeds 23,05 Account Value 4,84 18,21 08115/97 50M par Penn State University 4.40% 8-15-97 Proceeds 50,000,00 Account Value 49452 50 547,50 08115/97 25M par US Treasury Note 6,50% 8-15-97 Proceeds 25,000,00 Account Value 24 930 50 69,50 6 PRINCIPAL CONVERSIONS INTO CASH (contlnuedl Gain Loss 08111/98 25M par FNMA 6,55% 8-10-00 Proceeds Account Value 25,000,00 25000,00 0,00 08119/98 25M par FHLM 6,45% 8-18-00 Proceeds Account Value 25,000,00 25 000 00 0,00 08131/98 25M par US Treasury Note 5,125% 8-31-98 Proceeds 25,000,00 Account Value 24964,84 35,16 09/04/98 25M par FHLB 7,10% 9-3-04 Proceeds Account Value 25,000,00 25 000 00 0,00 09/14/98 25M par FHLM 5,98% 12'15-00 Proceeds Account Value 25,000,00 25000,00 0,00 10115/98 25M par US Treasury Note 7,125% 10-15'98 Proceeds 25,000,00 Account Value 25,00000 0.00 12/23/98 25M par FHLB 5,845% 12.22-99 Proceeds Account Value 25,000,00 25 000,00 0.00 03/01/99 25M par US Treasury Note 5,875% 2-28.99 Proceeds 25,000,00 Account Value 24,937 50 62,50 04/29/99 500 shs, E,I. DuPont de Nemours & Co, Proceeds 33,142,64 Account Value 3057,95 30,084,69 04/29/99 525 shs, Huntington Bancshares. Inc, Proceeds 17,882,21 Account Value 3,511 31 14,370,90 08116/99 25M par U S Treasury Note 6% 8-15-99 Proceeds 25,000,00 Account Value 24853.49 146,51 02/23/00 2548.42 shs, Governor Limited Duration Fund Proceeds 24.719,67 Account Value 25000,00 280,33 02/23/00 26155,69 shs, governor Intermediate Term Income Tund Proceeds 240,893,90 Account Value 265,00000 7 24,106,10 PRINCIPAL DISBURSEMENTS lcontlnulKij 03/27/90 PA Cep!. of Revenue, tax due PA41 367,00 IRS, tax due Form 1041 4,315,00 01/15/91 IRS. Fiduciary Quarterly Estimate 550,00 03118191 PA Cep!. of Revenue, tax due PA41 39,00 03110193 IRS. tax due Form 1041 372,00 , PA Cep!. of Revenue, tax due PA41 82,00 04/04/95 PA Cep!. of Revenue, tax due PA41 2,00 04102/96 PA Cep!. of Revenue,tax due PA41 3,00 04/08197 IRS, tax due Form 1041 1,720,00 .- 04111/97 PA Cep!. of Revenue,lax due PA41 197,00 06113/97 IRS, Quarterly Estimate 1041ES 430,00 09/15/97 IRS, Quarterly Estimate 1041ES 430,00 12/08197 IRS, Quarterly Estimale 1041ES 430,00 03130/98 IRS, tax due Form 1041 11,219,00 04102/98 PA Dept. of Revenue, Slate Fiduciary Estimate 351,00 PA Dept. of Revenue, tax due PA41 1,307,00 IRS,tax due Form 1041 3,235,00 04120/98 Annual Trustee Fee 5,040,76 04108199 IRS, Quarterly Estimate 1041ES 168,00 PA Dept. of Revenue, Quarterly Estimate 31,00 06108199 PA Dept. of Revenue, Quarterly Estimate 31,00 09/13/99 PA Dept. of Revenue, Quarterly Estimate 31,00 11/12/99 Monthly Trustee Fee 603,88 12/14/99 Monthly Trustee Fee 609,58 12/17/99 PA Depl. of Revenue, Quarterly Estimate 31,00 01/14/00 Monthly Trustee Fee 607,84 02/14/00 Monthly Trustee Fee 587,26 03120/00 IRS, tax due Form 1041 9.784,00 PA Dept. of Revenue, tax due PA41 1,379,00 Reserved: Irwin. McKnight & Hughes, attorney fee 2,850,00 Closing and Filing Costs 500,00 Total Principal Disbursements $ 55,969,81 PRINCIPAL DISTRIBUTION TO BENEFICIARY Balance as per First and Partial Account $ 0,00 06111/84 Presbyterian Homes, Inc, 1,711.41 08107/84 Presbyterian Homes, Ine, 1,725,50 08108184 MGM Pharmacy, Inc, 7,84 09/10/84 Presbyterian Homes, lnc, 1,670,70 Belly June GOOdWin 2,500,00 04122/97 Cumberland CrOSsings 2,322,00 Total Principal Distributions $ 9,937.45 9 Huntino!on Bancshares, Inc, 06123/86 300 shs, PurchaSed 07/11/86 30 shs, 10% Stock Dividend 330 shs, 07/10/87 33 shs, 10% Stock Dividend 363 shs, 07/13/88 90,75 Shs, 5 for 4 Stock Split 08/02/88 25 sh PurChaSed 454 shs, 06106189 146 sh.~, PurChaSed 600 shs, 08/03/89 90 shs 15% Stock Dividend 690 shs, 08/01/90 69 shs 10% Stock Dividend 759 shs, 08/07/91 37,95 shs, 5% Stock Dividend 796,95 Shs, ,08/12/91 95 sh Sold 796 shs, ~ 05119/92 204 sh.~ PUrChased 1000shs, 08/04/92 250 shs 5 for 4 Stock Split 1250Shs, 09/30/92 50 shs, PurChaSed 1300ShS, 08/03/93 130 shs, 10% Stock Dividend 1430shs, 10/14/93 70 shs PUrChased 1500shs, Bell South Com 02/24/84 50 shs, 05111/84 100 shs. 150 shs, 02/06187 75 shs 225 shs, 02/16189 225 shs o Pacific Telesis GrollP 02/24/84 50 shs, 06118/84 ~ 100 shs, 05/12/86 100 shs, 200 shs, 06123/86 300 sh.~ 500 shs, 03/13/87 500 sh.~ 1000 shs, 04129/94 1000 shs, 04108/97 1000 sh.~ o CAPITAL CHANGES AT&T Divestiture 3 for 1 Stock Split 3,981,76 ,00 3.981,76 ,00 3.981,76 3,981.76 ,00 3 for 2 Stock Split Sold $ AT&T Divestiture PUrChaSed 2,612,09 2.887,46 5,499,55 ,00 5.499,55 15,612,57 21.112,12 ,00 21.115,12 8,406,85 12.705,27 12.705,27 ,00 2 for 1 Stock Split PUrChaSed 2 for 1 Stock Split Adjust for Airtouch Communications, Inc, Exchange.SSC Communications $ 10 9,679,78 ,00 9,679,78 ,00 9.679,78 ,00 6,31 9,686,09 3,218,58 12.904,67 ,00 12,904,67 ,00 12,904,67 ,00 12,904,67 15,26 12.889,41 4,712,40 17.601,81 ,00 17,601,81 973,75 18,575,56 ,00 18,575,56 1.800,75 20.376,31 CAPITAL CHANGES (continuedl Hunlinaton Bancshares, Inc, (contlnuedl 06102/94 375 shs, 5 for 4 Stock Split 1875 shs, 06111/94 125shs, Purchased 2000 shs, 06102/95 100 shs, 5% Stock Dividend 2100 shs, 06101/96 210shs, 10%StockDivldend 2310 shs, 01/14/97 190 shs, Purchased 2500 shs, 06101/97 250 shs, 10% Stock Dividend 2750 shs, 07/31/98 275 shs, 10% Stock Dividend 3025 shs, 04/29/99 525 shs, Sold 2500 shs, 07/30/99 250 shs, 10% Stock Dividend 2750 shs, Exxon Com, 06117/81 300 shs, 07/20/81 300 shs, 600 shs, 09/16/87 600 shs, 1200 shs, 05/30/89 600 shs, 600 shs, 09/19/96 100 shs, 500 shs, 04/15/97 500 shs, 1000 shs, Ford Motor Co, 06/23/86 200 she, 12/10/87 200 shs, 400 shs, 01/26192 400 shs, o Purchased 2 for 1 Stock Split 2 for 1 Stock Split Sold Sold 2 for 1 Stock Split Purchased 2 for 1 Stock Spl it Sold E 1. DuPont deNemours & Co, 10/05/82 500 shs, Purchased 01/22/90 1000 shs, 3 for 1 Stock Split 1500 shs, 01/24/97 500 shs, Sold 1000 shs, 06/16/97 1000 shs, 2 for 1 Stock Split 2000 shs, 04/29/99 500 shs, Sold 1500 shs, 11 ,00 20,376,31 2,594,63 22,970,94 ,00 22,970,94 ,00 22,970,94 5,082,50 28,053.44 ,00 28,053,44 ,00 28,053.44 3,511.31 24,542,13 ,00 $ 24,542,13 20,669,88 ,00 20,669.88 .00 20,669,88 10,334,94 10,334,94 1,722.49 8,612.45 ,00 $ 8,612.45 $ 10,939,79 ,00 10,939,79 10,939,79 ,00 $ 18,347,71 ,00 18,347,71 6,115,90 12,231,81 ,00 12,231,81 3,057,95 9,173,86 . , CAPITAL CHANGES (continued I Pennsvlvania Power & Lioht Co, 06106189 300 shs, Purchased OS/20/92 300 shs, 2 for 1 Stock Split 600 shs, American Teleohone & Telearaoh Co, 06117/81 400 shs, Purchased 03/16183 100 shs Purchased 500 shs, 02127/84 Adjust by Divestiture 500 shs, 10/04/96 Adjust by Lucent Technology 500 shs, 01/07/97 Adjust by NCR Corp, 500 shs, 04/20/99 250 shs 3 for 2 Stock Split 750 shs, Lucent Technologies, Inc, 10/04/96 162,042 shs A T & T spinoff 10/09/96 042 sh Sold 162shs, 12116196 236 shs Purchased 400 shs, 04/03/98 400 shs, 2 for 1 Stock Split 800 shs, 04/08/99 800 shs, 2 for 1 Stock Split 1600 shs, SBC Communications, Inc 04/08/97 731.45 shs, Exchange Pacific Telesis Group 04/10/97 45 sh Sold 731 shs, 03/20/98 731 shs, 2 for 1 Stock Split 1462 shs, iNVESTMENTS 03/12184 50m PAR FNMA 12,10%3-10.89 06118/84 50 shs, Pacific Telesis Group 08/15/84 25M par US Treasury Note 12,375% 87 11/07/84 25M par FNMA 11,55% 11-10-87 09/25/85 30M par FHLB 10,30% 9.90 06123/86 300 shs, Pacific Telesis Group 300 shs, Huntington Bancshares. Inc, 200 shs, Ford Motor Co, 500 shs, FPL Group, Inc, 06125/86 25M par Bankers Trust Co, Notes 7,125% 5-1-90 08/25/87 25M par FHLB 8,60% 8-25.92 12103/87 25M par Bankers Trust Co, Notes 7,125% 5-1-90 03/14/89 25M par Pittsburgh Urban Redev, Auth, 6,90% 6-1-95 12 $ 11.776,61 ,00 11.776,61 $ 22,800,00 6.625,00 29,425,00 21040,05 8.384,95 2,346,95 6.038,00 288.02 5,749,98 ,00 5,749,98 $ 2.346,95 0,59 2.346,36 11.413,29 13.759,65 ,00 13,759,65 ,00 13,759,65 $ 12.705,27 4,84 12.700.43 ,00 12,700.43 50,000,00 2,887.46 24,948,94 25,000,00 30.000,00 15,612,57 9,679,78 10,939,79 15,720,00 24.404,00 25,000,00 23,718,75 25.000,00 . , INVESTMENTS (contlnuell) 03/16/89 40M par Proctor & Gamble Co, Notes 10% 9-15.90 03/28/89 50M par Republic National Bank NY Notes 10,40% 3-15.94 08/08/89 146 shs, Huntington Bancshares, Inc, 300 shs, PP&L 300 shs, Aluminum Co, of America 07111/89 25M par Pottsgrove School Dls!. 6,60% 6-1-93 04/03/90 25M par Southwestern School dis!. 5,90% 4-1-92 05/18/90 25M par PA State Rfdg, 6,20% 11-1-92 OS/22/90 25M par PA Series A 6,50% 5-1-94 08/18/90 25M par SouthYork School Dis!. 6,20% 9-1-93 05/19/92 204 shs, Huntington Bancshares, Inc, 07/14/92 25M par Lancaster Co, Hosp, Aulh, 4.10% 7-1-94 08/20192 25M par Penn State University 4,20% 8-15-96 08/20/92 25M par Penn State University 4,40% 8-15-97 09/02/92 25M par Penn State University 4.40% 8-15-97 09/10/92 25M par Berks Co, G,Q, 3,90% 11-15-95 09/30/92 50 shs, Huntington Bancshares. Inc, 11/24/92 25M par Pittsburgh G,Q, 4,50% 9-1-96 12/03/92 25M par PA State G,Q, Third Series 4,30% 12-1-96 02/25/93 25M par Harrisburg Water Rev, 3,55% 7-15-95 07/27/93 25M par U S Treasury Note 4,25% 5-15-96 10114/93 70 shs, Huntington Bancshares, Inc, 08/11/94 125 shs, Huntington Bancshares, Inc. 08/15/94 25M par U S Treasury Note 6,50% 8-15-97 10/05/94 25M par U S Treasury Note 7,125% 10-15-98 12/15/95 25M par FHLM 5,98% 12-15'00 12/22/95 25M par FHLB 5,845% 12-22-99 03/04/96 25M par U S Treasury Note 5,625% 2-28-01 09/03/96 25M par U S Treasury Note 6,125% 8-31-98 09/27/96 25M par U S Treasury Note 6% 8-15-99 10/29/96 25M par FNMA 6,55% 8-10.00 12/13/96 25M par U S Treasury Note 5,875% 11-30-01 12/16/96 238 shs, Lucent Technologies, Inc, 01/14/97 190 shs, Huntington Bancshares, Inc, 02/28/97 25M par U S Treasury Note 5,875% 2-28-99 08/18/97 25M par FHLM 6.45% 8-18.00 09/03/97 25M par FHLB 7,10% 9-3-04 10/02/97 25M par FHLB 6,28% 10-2.02 40,000,00 49,906,00 3,218,58 11,776,61 19,949,62 25,000,00 25,000,00 24,942,50 25,000,00 24,974,00 4.712.40 24,937,50 24,954,25 24,889,25 24,563,25 24,888,00 973,75 24,912,75 24,954,49 25,000,00 24,835,86 1,800,75 2,594,63 24,930,50 25,000,00 25,000,00 25,000,00 24,851.56 24,964,84 24.853.49 25,000,00 24,845,91 11,413,29 5,082,50 24,937,50 25,000,00 25,000,00 25,000,00 INCOME RECEIPTS Balance as Per First and Final Account 07/20/97 Dividend, Sprint 05/04/84 Dividend Ameritech 05/07/84 Dividend Bell Atlantic Corp, Dividend, Nynex Dividend Southwestern Bell Dividend U S West, Inc, 11/05/84 Refund, Forest Park Heallh Center 08/12/95 IRS, 1994 tax refund 10/15/96 PA Dep!. of Revenue, refund 1995 tax return 02/23/00 Dividend, Vooafone Airtouch PLC Dividends, American Telephone & Telegraphl~O, 5-4-84 to 2-1-00 $ 74,649,69 39,00 75,00 80,00 75,00 70,00 67,50 938,50 1,528,27 40,51 260,23 10,200,00 . ' , INCOME RECEIPTS (continued} Dividends. Bell Soulh 5.4-84 10 2-3-89 Dividends, E, I. Duponl deNemours 3.15,84 to 12-14-99 Dividends. Exxon Corp, 3-13.8410 12-10.99 Dividends. General Foods Corp, 3.6.8410 9-10.85 Dividends. Milchell Energy co, 4.4-64 10 1-10.89 02123/00 Dividends. FPL Group 9-16-8610 6-16.89 Dividends. Ford Molor Co, 9_2_86103-12.92 Dividends, Pacific Telesis Group 5-4.8410 5.1-97 Dividends. J C Penney Co, 5-3-84 to 2.4.85 Dividends. Union Pacific Corp, 4-4-8410 1-3.89 Dividends. Huntinglon Bancshares 10.1.8610 1-3-00 Dividends, aluminum Co, of America 8.29-8910 11-25.91 Dividends, PP&L 7-6.89101-3-00 Dividends, Lucenl Technologies 3-3.97 to 12-1-99 Dividends, SBC Communications 8.1.9710 2-2-00 Inleresl, Allegheny County 8% 8-1-88; 8.3-8410 8-2-88 Inleresl, Bucks Co, HosP, 9,625% 8-1.84; 8.1-84 Inlerest, FNMA 12,10% 3-10.89; 9.14.84 to 3.10-89 Inlerest, PA HFA 6,50% 4-1-86; 4-2-8410 4-2-86 Inlerest, FNMA 11,55% 11-10.87; 5-13.8510 11-10-87 Interest. U S Treasury Note 12,375% 8.19.87; 2-19-85 to 8-19.87 Inlerest, Bankers Trust 7,125% 5-1-90; 6-25-86 to 5-7-90 Interest, FHLB 10,30% 9-25-90; 4.1-8610 9-25-90 Interest. FHLB 8,60% 8-25-92; 3.3.8810 8.26-92 Inlerest. Proctor & Gamble 10% 9-15.90; 9-18-89 10 3-16-90 Interest. Republic National Bank 10.40% 3.15.94; 9-18-89 to 3-20.92 Interest. Pittsburgh Urban Redev, Auth, 6,90% 6-1-95; 12-29.89106-2-95 Interest, pottsgrove School Dis\. 6,60% 6.1-93; 12.4-89106-2.93 Interest. PA Stale Rfdg, 6,20% 11-1-92; 5-18-90 to 11-3-92 Interest, PA Series 6,50% 5-1-94; 5.22-90 to 5-3-94 Interest. Southweslern School Dis\. 5,90%4-1-92; 4-3-90 10 4-1-92 Interesl, Southern York School Dis\. 6,20% 9-1-93; 6.18-90 10 9.1.93 Interesl, US Treasury Nole 4,25% 5,15-96; 7-27-9310 5-15-96 Interesl, Berks County G,Q, 3,90% 11-15-95; 5-18.93 to 11-15-95 Interesl. Harrisburg Water Revenue 3,55% 7-15-95; 2-25-93 to 7-15.95 Interest, Lancaster, Hospital Auth, 4,10% 7-1-94; 1-5-93 to 7-1-94 Interesl. PA State G,O, 4,30% 12-1.96; 6-2-93 to 12-1-96 Interest. Penn State Univ, 4,20% 8.15-96; 2-17-93 to 8-15-96 Interesl. Penn Slale Univ, 4.40% 8.15-97; 2-17-93 to 8-15-97 Inlerest. pittsburgh G.O, 4,50% 9-1-96; 3-2-93 to 9-1.96 Interest, US Treasury Nole 7,125% 10-15-98; 10-5-94 to 10-15-98 Inlerest, US Treasury Nole 6,50% 8,15-97; 2-16-9510 8-15-97 Inlerest. US Treasury Note 5,625% 2-28.01; 3-4-96 to 2.23.00 Inlerest. FHLB 5,845% 12-22-99; 6.24-96 to 12-23-98 Inlerest. FHLM 5,98% 12-15.00; 6.17-9610 9-14-98 Interest. US Treasury Nole 6% 8-15.99; 2_18_97108-15-99 Inlerest, US Treasury Note 6,125%8-31-98; 2-28-9710 8-31-98 Inlerest, U S Treasury Note 5,875% 11-30-01; 6-2-97102-23.00 Inlerest, U S Treasury Note 5,875% 2-28-99; 9-2-97 10 2-28-99 Inlerest, FNMA 6,55% 8-10.00; 2-10-9710 8-10-99 Inlerest. FHLB 7,10% 9-3-04; 3.4.98 to 9-3-99 Inlerest. FHLB 6,28% 10-2.02; 4.3.9810 2-23-00 Inlerest. FHLM 6.45% 8-18.00; 2.19-98 10 8-19-98 14 2.291,39 36,935,00 29.932,66 2.175,00 780,00 3.210,00 5,130,00 22,314,00 708,00 2.865,00 15,743.49 1.689,00 9.826,50 374,00 3,773.76 17 .201,26 1.924,96 30,216,39 3.250,00 8,686,56 9,281,27 11.147,67 15.450,00 10,750,00 3.988,88 15.412,23 10.718,96 6.416,67 3,801,80 6,405,20 2,970.48 3,414,31 2,976,74 3.101,04 2,120,14 2,012,99 4,294,02 4.185.42 10,932.77 4,240,65 7,173,64 4,875.00 5,586,50 4,383,74 4,094,64 4,324,73 3,049,80 5,429,23 2,203,12 2,915,66 1,775,00 3,754,92 1,612,50 ~ "~~.,..,1(.,-,,;,~~,~~: . . . . INCOME RECEIPTS (continued I Interest, Mortgage Participations 1-6'84 to 8-7.97 Dividends, Governor Intermediate Term Income Fund 11.2-98 to 2-1-00 Dividends, Governor Limited Duration Income Fund 9-1-99 to 2-1.00 Interest, Money Market Fund 3-2.84 10 2-1-00 17,630,49 17,261,98 701,25 41,501.84 $ 548,945,95 $ 9,396,58 478,00 1,684,00 218,00 500,00 2,386,50 5,50 36,00 100,00 51,00 21,00 92,38 160,00 1,740,50 432,00 281,00 3,871,00 2,293,00 1,381,00 228,00 235,00 1,445,00 103,00 1,551,00 4,315,00 117,00 39,00 28,00 195,00 67,00 82,00 372,00 192,00 181,00 11,00 1,325,00 578,00 96,00 2,197,00 335,00 43,714,00 5,584,00 1,345,00 51,772,86 $ 141,235,32 TOTAL INCOME RECEIPTS INCOME DISBURSEMENTS Balance as Per First and Partial ACCOunt 02/29/84 Chlvas Square, rent for Betty June Goodwin 04/09/84 IRS, tax due Form 1041 PA Dept. of Revenue, tax due PA41 05/01/84 James E, Lisle, reimburse for travel expenses Presbyterian Homes 05/16/84 CA Medical AssQC, Belvedere Medical Corp, OS/22/84 J, M, Archambault, MD OS/23/84 Carlisle Hospital 06/06/84 Carlisle Radiology AssQC, Southwestern Bell Telephone 06/26/84 Marion R, Lower, Esq" Attorney Fee 07/11/84 Presbyterian Homes 04/16/85 PA Dept. of Revenue, tax due PA40 04/14/86 PA Depl. of Revenue, tax due PA40 IRS, tax due Form 1040 IRS, tax due Form 1041 04/06/87 IRS, tax due Form 1040 PA Depl. of Revenue, tax due PA40 04/13/88 IRS, tax due Form 1040 04/11/89 IRS, tax due Form 1040 PA Depl. of Revenue, lax due Form PA40 04/02/90 IRS, tax due Form 1040 IRS, tax due Form 1041 PA Depl. of Revenue, tax due PA40 03/18/91 PA Depl. of Revenue, tax due PA41 04/05/91 PA Depl. of Revenue, tax due PA40 IRS, tax due Form 1040 04/13/92 PA Dept. of Revenue, tax due PA40 03/10/93 PA Dept. of Revenue, tax due PA41 IRS, tax due Form 1041 04/08/94 IRS, tax due Form 1040 04/06195 IRS, tax due Form 1040 04/02/96 PA Dept. of Revenue, tax due PA40 IRS, tax due Form 1040 04/14/97 IRS, Tax due Form 1040 04/02/98 PA Dept, of Revenue, tax due PA41 03/20/00 IRS, tax due Form 1041 PA Dept. of Revenue, tax due PA41 IRS, quarterly Estimates 4-15-86 to 4.15.97 PA Dept. of Revenue, Quarterly Estimates 4-14-86 ro 4-15-97 Tax preparation fees 3-8.84 to 2-26-99 Trustee fees 2-19-84 to 2-14-00 Tolallncome Disbursements 15 . .' . INCOME DISTRIBUTION TO BENEFICIARY Balance as per First and Partial Account Betty June Goodwin; 2.29.84 to 10.15.99 $ 13,206,04 334,794,57 Total Income Distributions $ 348,000,61 INCOME DISTRIBUTIONS TO PRINCIPAL Balance as per First and Partial Acount $ 52,047,07 KEYSTONE FINANCIAL BANK, N,A, Trustee u1WiIIlrene W, Roth COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND Jane F, Burke, being duly swam, deposes and says that she is Vice President of Keystone Financial Bank, N, A, the within named Accountant and that the Account, both as to the items of c arge and discharge, is just and true to the best of her knowledge and belief. IlL _ LIJt~ Ja e F, Burke, Vice President Sworn to and Subscribed before me this :2 I <1 day of March, 2000, Mdt<...-~H.r'l_LS"~ Notary Public (, j NOlarilll50al Hilda O. Dowling, Notary Public Harrisburg,Dauphin County My Commission Etplros March 11, 2002 Mlmbtr, Ponnsyluanl. Association 01 Nolana. 16 - ~ . . . . IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION IN THE ESTATE OF IRENE W, ROTH LATE OF THE BOROUGH OF CARLISLE SCHEDULE OF PROPOSED DISTRIBUTION Balance for distribution as per Second and Final Account flied March 24, 2000 Distribution Larry R. Waugaman 175 shs, E, I. DuPont deNemours & Co, 125 shs, Exxon Mobil Corp, 300 shs, Huntington Bancshares, Inc, 200 shs, Lucent Technologies, Inc, 175 shs, SBC Communications, Inc, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash $502,557,93 Market Value Feb 26 2000 Cost Basis $9,012,50 $1,070,26 8,662,67 1,076,56 6,225,00 2,601,76 11,750,00 1,719,95 6,201,65 1,545,60 17,212,50 1,008,62 50,695,56 50,695,56 957,67 957,67 $110,937,97 $60,876,62 $9,012,50 $1,070,28 8,882,67 1,076,56 6,225,00 2,601,76 11,750,00 1,719,95 6,201,65 1,545,60 17,212,50 1,008,62 50,695,56 50,695,56 957,67 957,67 $110,937,97 $60,676,62 $9,012,50 $1,070,28 8,682,67 1,076,56 6,225,00 2,601,76 11,750,00 1,719,95 6,201.65 1,545,60 17,212,50 1,008,62 50,695,56 50,695,56 957,67 957,67 $110,937,97 $60,676,62 $9,012,50 $1,070,26 6,862,67 1,076,56 6,225,00 2,601.76 11,750,00 1,719,95 6,201,65 1,545,60 17,212,50 1,008,62 50,695,56 50,695,56 957,67 957,67 $110,937,97 $60,676,62 Louise Waugaman Goodhart 175 shs, E, I. DuPont deNemours & Co, 125 shs, Exxon Mobil Corp, 300 shs, Huntington Bancshares, Inc, 200 shs, Lucent Technologies, Inc, 175 shs, SBC Communications, Inc, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash George W, Waugaman, Jr, 175 shs, E, I. DuPontdeNemours & Co, 125 shs, Exxon Mobil Corp, 300 shs, Huntington Bancshares, Inc, 200 shs, Lucent Technologies, Inc, 175 shs, SBC Communications,lnc, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash Barbara Waugaman Horn 175 shs, E, I. DuPont deNemours & Co, 125 shs. Exxon Mobil Corp, 300 shs, Huntington Bancshares, Inc, 200 shs, Lucent Technologies, Inc, 175 shs, SBC Communications, Inc, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash 17 _ c . ,. . .. Russell Shank, Jr, 350 shs, E, I. Dupont DeNemours & Co, 250 shs, Exxon Mobil Corp, 600 shs, Huntington Bancshares Ine, 400 shs, Lucent Technologies Inc, 350 shs, SBC Communications, Ine, 600 shs, Vodafone Airtouch PLC Principal Cash Income Cash $18,025,00 $2,140,59 17,765,78 2,153,09 12,450,00 5,603,50 23,500,00 3,439,95 12,403,30 3,091.56 34,425,00 2,017,66 101,391,13 101,391,13 1 91573 1 91573 $221,875,94 $121,753,21 $9,012,50 $1,070,28 8,882,87 1,076,56 6,225,00 2,801,76 11,750,00 1,719,95 6,201,65 1,545,80 17,212,50 1,008,82 50,695,58 50,695,58 957,87 957,87 $110,937,97 $60,876,62 $9,012,50 $1,070,28 8,882,87 1,076,56 6,225,00 2,801,76 11,750,00 1,719,95 6,201,65 1,545,80 17,212,50 1,008,82 50,695,58 50,695,58 957,87 957,87 $110,937,97 $60,876,62 $887,503,76 $487,012,93 John M, Shank 175 shs, E, I. DuPont deNemours & Co, 125 shs, Exxon Mobil Corp, 300 shs, Huntington Bancshares, Inc, 200 shs, Lucent Technologies, Ine, 175 shs, SBC Communications, Ine, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash James H, Shank 175 shs, E, I. DuPont deNemours & Co, 125 shs, Exxon Mobil Corp, 300 shs, Huntington Bancshares,lnc, 200 shs, Lucent Technologies, Ine, 175 shs, SBC Communications, Ine, 300 shs, Vodafone Airtouch PLC Principal Cash Income Cash STATEMENT OF THE REASONS FOR THE PROPOSED DISTRI8UTION The above distribution is proposed in accordance with the terms of the Last Will and Testament of Irene W, Roth, Late of the Borough of Carlisle, Cumberland County, Pennsylvania, Belt}! June Goodwin, the income beneficiary, died December 21, 1999, COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND Jane F, Burke, being duly sworn according to law, deposes and says that she is Vice President of Keystone Financial Bank, N, A" the within named Accountant in the Estate above named, and that the facts set forth in the Statement of the Reasons for the Proposed Distribution are true a correc : / Ltl~ Sworn to and Subscribed before me Jane F. Burke,Vice President this :21 -;L day of March 2000, I ,I"~ -:)~ . i..j.J:d ,,--,j~ ,bcUJ-(.-~1- . '..- Nolanal S";JI Hiltbt ~. OnwHng, NOlilry Puhtic HiUl'~burg, !)iluphin County MvCommlSSlon Evplres March 11, ::'002 Member, Pennsylvania AsSOCiation 01 Notarres 18 COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND ~ 55 APRIL 25, ~2000 I, Mary C, Lewis, Register for Probate of Wills and granting Lellers of Administration for the County of Cumberland, in the Commonwealth of Pennsylvania, do hereby certify the foregoing to be true and accurate copies of the SEr.ONAD J\ND FINAL Ar.r:oUNT OF KEYSTONE FINJ\NCIJ\L BlINK, N.A. SUcr.ESSOR TO FINJlNCIAL TRUST SERVICES CO., TRUSTEE FOR THE ESTATE OF IRENE W. Ram, LATE OF, CARLISLE, CUMBERIJ\ND COlJNl'Y, PF.:NNSYLVIINIA, DEr.EASED. as the same were passed and advertised and remain on rile and of record in Ihis orrice, IN TESTIMONY WHEREOF, 1 have hereunto set my hand and oWcial seal the date above, ~ @, ~ NOWTOWITjl.PR. 25 ~2000 ,came into Court KEYSTONE FINIINCIAL BlINK, N.A. SUCCESSOR TO FINANCIJ\L TRUST SERVICES CO., TRUSTEE and presented an account and statement of proposed distrubution, which were examined. passed, approved, and confirmed with a balance in his hands of $ 487,012.93 and the accountant was directed to distribute said balance in accordarce with the statement of distribution filed, ~ " ".~ ry C. wis, Clerk of th Orphans Court COMMONWEALTH OF PENNSYLVANIA ( COUNTY OF CUMBERLAND \ S5 I, Mary C, Lewis, Clerk of the Orphans' Court. in and for said County, do hereby certify the foregoing to be a true copy of the account and statement of proposed distribution of KF.YS'IrnF. FINT\Nr.IAL BlINK, NA. SUcr.ESSOR TO FINJ\NCIAL TRUST SERVICES CO., TRUSTEE as full and entire as the same remain on file and record in this oWce, IN TESTIMONY WHEREOF, I have hereunto set my hand and official seal at Carlisle, this 25th day of APRIL IlJX2000 '.. . ... '~I '," ):: .r.. \_; ('J d.;" . '" -. .. , C .-. " , ,r: c.: -, (~~ ~ . 5 H I.l. ffi fS' o Ul c.. 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IN RE: ESTATEOF IRENE W, ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO,21-80.111 STIPULATION OF FACTS The parties hereby stipulate to the following facts in the cvent that the Court should find that extrinsic evidencc is necessary to construe the provisions of the Last Will and Testament and Codicil in this case, Objector's contentions that extrinsic evidence is inadmissible are preserved, All objections to relevance are preserved as to all parties, 1. Irene W, Roth was born on July 6, 1900, 2, Irene W, Roth executed her Last Will and Testament on August I, 1969, 3, George E, Roth was the husband oflrene W, Roth, 4, Irene W, Roth survived her husband George E, Roth. 5, Irene W, Roth died on February 10, 1980, 6, The Last Will and Testament oflrene W, Roth provided that, ifher husband did not survive her, the residue of her estate was to be placed in trust for the benefit of her daughter, Betty June Goodwin, 7, Betty June Goodwin was the only child of Irene W, Roth, 8, Betty June Goodwin was born on February 18, 1920, 9, When Irene W, Roth executed her Last Will and Testament on August I, 1969, Betty June Goodwin was 49 years of age, and had no children, 10, Betty June Goodwin died on December 21, 1999, without ever having had any children, thus leaving Irene W. Roth without further issuc, II. The Last Will and Testament ofIrene W, Roth directed the remainder of the trust for Betty June Goodwin in equal shares to George W, Waugaman, Clara W. Shank, Bertha R. Line and Barbara R, Baker, 12, George W, Waugaman was a brother of [rene W, Roth, [3, George W, Waugaman was born on February 21,1904, and would have been sixty-five years of age when Irene W, Roth executed her Last Will and Testament and Codicil. [4, Clara W, Shank was a sister of Irene W, Roth, [5. Clara W, Shank was born September 5,190[, and would have been almost sixty-eight years of age when Irene W, Roth executed her Last Will and Testament and Codicil. 16, Bertha R, Line was a sister of George E. Roth, the husband of Irene W, Roth, [7, Bertha R, Line was born January 10, [883, and would have been almost eighty-six years of age when Irene W, Roth executed her Last Will and Testament and Codicil. 18, Barbara R, Baker was a sister of George E, Roth, the husband of Irene W, Roth, .2- 19, The date of birth of Barbara R, Bakcr is unknown, but she would have been beyond nonnal child bearing age whcn Irene W, Roth executed her Last Will and Testament and Codicil. 20, On August 15, 1969, two weeks after execution of her Last Will and Testament, [rene W, Roth cxccuted a Codicil to her Last Will and Testament of August I, 1969, 21. The Codicil provided: "If George Waugaman or Clara Shank or Bertha Line or Barbara Baker dies before Bclly June Goodwin 1 give the share he or she would have taken to his or her childrei1, if any," 22, Said Last Will and Testament and Codicil were admitted to probate in the Court of Common Pleas of Cumberland County, Pennsylvania, and Letters Testamentary were issued to George W, Waugaman on February 20, 1980, 23, [n 1981, the Executortransferred the assets of the Estate to Fanners Trust Company in trust for the benefit of Belly June Goodwin, 24, Keystone Financial Bank, N,A., was the successor by merger to Fanners Trust Company and has now been succeeded by merger by M & T Bank, 25, On the death of Betty June Goodwin on December 21, 1999, the Trustee initiated procedures to distribute the remaining assets of the Trust pursuant to the tenns of the Trust. -3- 26, George W, Waugaman died on April 9, 1997, and thus did not survive Betty Junc Goodwin, 27, Four children of'George W, Waugaman did survive Bctty June Goodwin, 28, Clara W, Shank died on December 11,1991, and thus did not survive Betty June Goodwin, 29, Clara W, Shank had two children, 30, One of the children of Clara W, Shank is Russell Shank, Jr" the Objector herein, 31, The other child of Clara W, Shank, James H, Shank, was born on March 26, 1925, 32, James H, Shank, the son of Clara W, Shank survived Irene W, Roth, but he did not survive Betty June Goodwin, having died on January 2, 1999, 33, Two children of James H, Shank and, therefore, grandchildren of Clara W, Shank, did survive Betty June Goodwin, 34, One of the two children of James H, Shank who survived Betty June Goodwin was also named James H. Shank, but not James H, Shank, Jr" and will be referenced hereinafter as the grandson James H, Shank, 35, The grandson James H, Shank was born on October I, 1946, 36, The other child of James H, Shank to have survived Betty June Goodwin was John M, Shank, who was born on March 31, 1948, -4- 37, At the time of execution of her Last Will and Testamcnt and Codicil, Irene W, Roth knew that George W, Waugaman had children, 38, At the time of execution of her Last Will and Testament and Codicil, Irene W, Roth knew that Clara W, Shank had children, 39, Bertha R, Line died on May 28, 1972, and thus did not survive Betty June Goodwin, 40, At the time of execution of her Last Will and Testament and Codicil, Irene W, Roth knew that Bertha R. Line had children, 41. One of the children of Bertha R, Line was Jacquelyn Line Aust. 42, Jacquelyn Line Aust was born on September I, 1922, 43, Jacquelyn Line Aust died on April 9, 1979, prior to the death ofIrene W, Roth and Betty June Goodwin, 44, Jacquelyn Line Aust was survived by a son, Robert A, Aust, Jr" who would have been a grandchild of Bertha R. Line, 45, Robert A, Aust, Jr, is sti1lliving, 46, The date of death of Barbara R, Baker is unknown, but she did not survive Betty June Goodwin, 47, At the time of execution of her Last Will and Testament and Codicil, Irene W, Roth knew that Barbara R, Baker had no children, 48, Barbara R, Baker never had any children, -5- 49, At the time of execution of her Last Will and Testament and Codicil, Irene W, Roth knew of James H, Shank and John M, Shank, the grandsons of Clara W, Shank, 50, Until 1960, James H, Shank and his two children lived in Carlisle, Pennsylvania, 51, In MayoI' 1960, James H, Shank moved with his two children to the State of Arizona, 52, Irene W, Roth always lived in Carlislc, Pennsylvania, 53, Prior to their move from Carlisle, Pennsylvania, the grandsons, James H, Shank and John M, Shank saw Irene W, Roth approximately four or five times per year, 54, After their move from Carlisle, Pennsylvania, the grandsons, James H, Shank and John M, Shank never saw Irene W, Roth again, 55, The remainder of the testamentary trust for distribution after the death of Betty June Goodwin was $887,503,76. 56, The Trustee proposes to distribute half the remainder of the Trust to the four children of the primary residuary legatee, George W, Waugaman, in the amount of $110,937,97 each, 57, The Trustee proposes to distribute one-fourth of the remainder of the Trust to Russell Shank, Jr" Objector herein, as a child of primary residuary legatee, Clara W, Shank, in the amount 01'$221,875,94, -6- 0:: M ....... 0 0:: ~ ....... E5 :; < en ~ ~ ::J .. ~ ~ ;:: ,.. u ~ is c:; ~ z z ~ a3 .. ~ :S ~ ..; :z: ~ '" '" ....... 2 c:; < <0 u 0 > -. ~ IN RE: FSTATE OF IRENE W. ROTH IN THE COUm' OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHlINS' COUm' DIVISION NO. 21-RO-111 WE r.oMMANl), you that laying aside all business and exc:uses 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 shOi/ cause why, a Rule is hereby issued upon M & T Bank, James H. Shank and John W Shank, and Russell Shank, Jr., to show cause, if any there be, Why Robert A.Aust, Jr. should not be permitted to file Objections, nunc pro tun"', to the statement of proposed Distribution previously filed by the trustee in this matter. Said Rule returnable with 30 days of service. witness my hand and official seal of office at Carlisle, Pennsylvania this 30th day of May, 2001. '1'h-~ c.;t.",;, {),L.pB ~'r7J'L Mary ., Lewis I I -, Clerk of Orphans' Court Division c::umberland County r.arlisle, Pa. INRE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO, 21 - 80 -111 "",RULE TO SHOW CAUSE AND NOW, thisti.!.. day of May, 2001, upon consideration of the within Petition for Rule to Show Cause, a Rule is hereby issued upon M & T Bank, James H, Shank and John W, Shank, and Russell Shank, Jr., to show cause, if any there be, why Robert A. Aust, Jr, should not be permitted to file Objections, nunc pro tunc, to the Statement of Proposed Distribution previously filed by the trustee in this matter. Said Rule returnable within ~ days of service, By the Court, ~'P'J' Michael A. Scherer, Esquire For Robert A. Aust, Jr, James D, Hughes, Esquire Forthe trustee, M & T Bank ':, Hubert Gilroy, Esquire For James H, Shank and John M, Shank Wayne F, Shade, Esquire For Russell Shank, Jr, 7, Betty June Goodwin was preceded in death by all four remainder beneficiaries named in the will, 8, George Waugaman left four surviving children, 9, Clara Shank left one surviving child and one deceased child, The deceased child had two children of his own, James Shank and John Shank, 10, Bertha Line died having two children, both deceased, One deceased child, Jacquelyn Line Aust, was survived by a son, RobertA, Aust, Jr" the petitioner herein, The second child, W, Clark Line, Jr" was survived by five children, 11, Barbara Baker left no children, 12, The petitioner, Robert A. Aust, Jr" was previously advised by the trustee, M & T Bank, or its predecessors, that he was beneficiary under the will and codicil of Irene W. Roth, 13, On May 15, 1984, Robert A, Aust, Jr, and the other trust beneficiaries received correspondence from Dennis C, Caverly, Executive Vice President and Trust Officer of Farmers Trust Company, predecessor of the trustee, M & T Bank, giving notice of the filing of the First and Partial Account. A copy of this letter is attached hereto as "Exhibit B," 14, The May 16, 1984 letter states, in part: "Should you disagree with our position concerning the invested income or with some other item in the Account, vou should arranae to file obiections or exceotions orior to June 19th, 2 15, The petitioner, Robert A. Aust, Jr" at periodic intervals thereafter, would appear at the trustee's office and inquire into the status and value of the trust of created by the will of Irene W, Roth, sometimes speaking personally with the trust officer who verified the second and final account and statement of proposed distribution in this matter, 16, The petitioner, Robert A. Aust, Jr" was always provided with the information he requested from the trustee in connection with the performance of the trust. Attached hereto as "Exhibit C, Exhibit D and Exhibit E" are the computer generated printouts of the trust summary which were given to the petitioner by the trustee when he personally appeared at the trustee's place of business on January 22, 1990, January 6,1994 and December 31,1996. 17, In or about March, 2000, the trustee filed a second and final account and schedule of proposed distribution, 18, The schedule of proposed distribution did not include Robert A, Aust, Jr" and, inexplicably, Mr, Aust was not personally notified by the trustee that the proposed schedule of distribution was filed or that he was no longer considered by the trustee to be a beneficiary under the will and codicil of Irene W. Roth, 19, Robert A, Aust, Jr, has learned recently that the matter of the confirmation of the account and proposed schedule of distribution was heard by the Court, 3 20, Robert A, Aust, Jr, believes he is legally entitled to share in the distribution of the trust by virtue of Section 2514(5) of the Probate, Estates and Fiduciary Code, which section sets forth rules of interpretation regarding wills and trusts, 21, Section 2514(5) of the PEF code states as follows: In construing a devise or bequest to a class other than a class described in section 2514(4), the class shall be ascertained at the time the devise or bequest is to take effect in enjoyment, except that the issue then living of any member of the class who is then dead shall take per stripes the share which their deceased ancestor would have taken if he had then been living, 22, The parties to this action agree that the will and codicil of Irene W, Roth are unclear, and the parties apparently rely upon the rules of interpretation in section 2514 in attempting to properly distribute the trust proceeds, 23, Robert A, Aust, Jr. clearly has a claim or interest in the trust of Irene W, Roth by virtue of past conduct of the trustee and by virtue of the PEF Code, as he believes he is entitled to take, per stirpes, the share of the trust which was to go to Bertha Line, 24, Cumberland County Rule of Court 6,3-1. provides as follows: No account presented by the Register or by the Clerk shall be confirmed, nor any decree of distribution made, unless the accountant or attorney shall certify that written notice of the time of presentation of the account and proposed statement of distribution and the character thereof has been given for at least twenty days prior to the date fixed for confirmation to every unpaid claimant who has given written notice of his claim to the accountant and to every other person known to the accountant to have or claim an interest in the estate as beneficiary, creditor, heir or next of kin, 4 LAST WILL AND TESTAMENT It IUN! W. ROTH, ot Carihl., CWllberland County, Pennsylvania, bei"& or sound IIlnd and bOdy, do hereby make ehb as and tor my l.st will and testlnllnt and hereby revoke all w111s and codlcil, to wl11s by ml heretofore made. FIRST: I Slvo Fivo Hundrod (isoo.OOl Dollars to araao Unltod Methodist Church ot Carl!sle, Pennsylvania. SECOND: I sive, devise, and bequeath to I1l'f husband, George E. Roth, allot the remainder or my oa,tate, real, per-aonel 4!nd mixed, wheresoever the 31m. may bo at the tlme ot my death. It he does not survive Ine I giv., devise, and beq,ueath sald estato to the Far=ers Trust Co~pany ot Carlisl., Pennsylvania, 1n trust tor my daughter, altty June Coedw!n ot Hyattsvill., Maryland. In handling the ass.ts 'ot sdd truat my sald trustee may do with them as I could if living, any law now or hereafter in existence notwithstand- ing. It shall pay her tho total sum ar $2S0.00 por month as long as she lives. Should there not be $250.00 interest available in any one month it shall pay the remainder needed to make the $250.00 to my said daughter out of prinCipal. My said trustee shall have the power, in its sole dhc:retlon, to determine whether personal elllergenc:y conditions requiro the advance ot addit.ional money to my daughter, Betty June Goodwin, and to advance same trom principal, it necessary, to her to eliminate any such emergency. On the death ot the husband of my daughter, Betty June Goodwin, lilY said trustee shall pay allot the interest earneel on said t.rust, loss expenses, to my daughter, Betty June Goodwin. On her death I give the principal and interest thereon, accrued or otherwise, in equal aharu to Georgs'W. Waugaman at Mlddluex TownShip, Clara W. Shank, Bertha R. Line, all of Cumber- land County, Pennsylvania, and Barbara R. Baker at Harrisburg. Penn- sylvania. THIRD:' For the purpose5 at this will no person shall be desIDsd to .urvlva 'ma who 10 not living moro than thlrty (30) days aftor my death. --- FOURTH: I appoint aaorgo W. Waugaman or Middle.ax Tawnshlp. Cumberland County, Pennsylvania, executOr to settle my estate. It he does not survive me I appoint Farmers Trust Company of Carlisle, PeMsylvania, exec:utor to set.tle my estate. FlnH: I direct. that Marion R. Lower, Attorney at Law, ot Carlisle, Pennsylvania, be employed as counsel in the settlement ot my estate. a'1"'~ /; :/ J,u'H.< ~{ ,R,..a, . Irene W. oth (SEAL) 1969 Slsnad, a..lod, 'publishod, and doclarod by Irane W. Roth, tha within named testatrix as her :last will and testament, in the . presence ot us, who have hereunto subsc:ribed our names at her re- quest as witnuns thereto, in the presence ot the said testatrix, and in ths presence of each ot.her. c - / v' -"/ "'-- ,.. q,f (I J:J R L~ !\1~ 4~7 ' "EXHIBIT A" CODICIL I, IRENE W. ROTH or Carlisle, Cumborhn4 County, Ponn.sy1- vania, do horoby mako this ao41cll to my ..ill 40t04 Augllst 1, 1969. I add the tollowlns aent.nc:. a~ the end or pafl.iraph SECOND theraot: It George Waugaman or Clara Shank or Blrtba Lin. or Barbara Bakor dies bato," Botty Juno Ooadwin I givo tho sharo he or she would bav. tak.n to his or her ch1ldren, it any. ~-- Allgllst ~, 1969 y .-~';. ,,' 'O.~ P .' Irene w. Hot Signed, ..aled, published and dec1arsd by Irene W. Roth, the wlthi.n testatrix, I' a codicil to her will, 1n the prlslncl af us, who bave hereunto subscribed our names at her request as witnesses thereto. at her direction, and 1n the presence or each other. E A:l,:L lJu (J J!.;/ , g~ R,~ (J'"\.oV"'"""-- 4~El' \ It DENNIS C, CAVERLY SENIOR VICE PRESIDENT and TRUST OFFICER May 16. 1984 George Waugaman 308 North Middlesex Road Carlisle, PA 17013 Barbara R. Baker 4280G Williamsburg Drive Colonial Crest Apartments Harrisburg, PA 17109 W. CIa rk Li n e, Jr. 166 Frankl in Street Plymouth, PA 18651 FARMERS TRUST COMPANY ONE WEST HIOH STREET. P,O. BOX 220 CARLISLE, PENNSYLVANIA 17013 (717) 243.3212 Clara W. Shank 214 South West Street Carlisle, PA 17013 Betty June Goodwin c/o Forest Park NurSing Home 700 Walnut Bottom Road Carlisle, PA 17013 Robert Aust, Jr. 1123 Rockledge Drive Carlisle, PA 17013 Re: Trustee Under/Wi 11 of Irene W. Roth Dear Folks: Enclosed you will find a copy of our First and Partial Account, Fil ing of this Account has been triggered by the death of James W. Goodwin, Betty June Goodwin's husband, on February 19, 1984. According to Mrs. Roth's Will, (see Page 5 of the Account) Betty June Goodwin was entitled to $250 per month during the 1 ifetime of her husband. At her husband I s death, she became entitled to all of the income. From August 19, 1981, to February 19, 1984, an amount of $52,047.07 was earned in excess of the required monthly payment and other miscellaneous costs. This amount was transferred to principal and invested. We interpret the Will to require that this amount remains in principal and falls under the terms of Mrs. Roth's Will as they apply to principal. Th i s has been so stated on Page 5 of the Account. The Account wi 11 be filed on or before Friday, May 18th. Unless objections or exceptions are fi led to the Acco'unt, it Id Ilbe confirmed on June 19, 1984. Should you have some question concerning the Account, please colitact me. Should you disagree "EXHIBIT B" '.. FARKERS TRUST CO PAGE I ASSEt REU lEU, ATOm' FOR 25 Ii 7591 81 6 IRENE U ROTH TUW POSITIONS AS OF 81/19/98 81122/98 INUESTKENT OFFICER 88 PRICES AS OF 81112198 88:23 UNIT INUESTKENT KARKET EST! KA TED CURRENT SHARES OR PAR SECUR lTY NAKE KARKET COST 8AS1S UALUE ANNL tNC YIELD CASH 1 NCO"E CASH U8 8,88 PRINCIPAL CASH 64.75 64.75 TOTAL CASH 64.75 64,75 "ISC CASH EQUIUS-TAXA8LE 1,439.8480 TE"P FUND 1.439,84 1,439.84 122 8,5 14,212.5688 FED FUND 14,212,56 14.212.56 1.246 8.8 TOTAL "ISC CASH EQUIUS-TAXABLE 15,652.48 15,652,48 1,368 8,7 U,S, GOUT AGENCY OBLIGATIONS 38.888,8888 FEDERAL HOKE LOAN BANK 181,438 38.888,88 38,431,48 3.898 18,2 18,38S 9-25-90 25.888.m8 FEDERAL HOKE LN BKS 188,844 25,888,88 25,211.88 2,158 8.5 B .688 8B/25/92 TOTAL U,S, GOUT AGENCY OBLIGATIONS 55.888,88 55.642,48 5.248 9,4 TAX EXEKPf 80NOS & HOTES 25.888,8888 PITTSBURGH URBAN REDEU AUTH 25.888,88 25.888,88 1.725 6,9 6,9816-1-95 25.888,8888 PDTTSGROUE SO 6,61 6/1/93 25.888,88 25,888,88 1.658 6,6 TOTAL TAX EXEKPf BOHOS & NOTES 58.888,88 58.888,88 3,375 6.7 CORPORATE BONOS & HOTES 58.888.8888 BAHKERS TRUST CD C/O NOTES 4B,122,75 48.122,75 3,563 7,4 7,12515-1-98 48,808,8888 PROCTOR & 6AKBLE CD, HOTES 1 188,948 48,888,88 48.376.88 4,888 9,9 81 9115/98 58.888.8888 REPUBLIC NATL BANK NY HOTES 183,528 49,986,88 51,768,88 5,288 18.8 18,481 3-15-94 TOTAL CORPORATE BOHOS & NOTES 13B,828,75 148,258.75 12,763 9,1 KORTGA6ES & NOTES 3,372.BB98 KTG 3644 3,372,88 3.372,B8 253 7,5 3,895.4488 KTG 4132 3,895,44 3,B95,4\ 351 9,8 18,474,6288 KTG 43B2 18.474.62 18.474,62 995 9.5 TOTAL "ORTGAGES & NOTES 17.742 ,94 17.742,94 1.599 9,8 "EXHIBIT C" .'ARMERS TRUST CO PASE 2 ASSET REVIEW ATOm ,OR 25 88 7591 81 6 IRENE WROTH ruw POSITIONS AS OF 81/19/98 8112219'- INVESTMENT OFFICER 88 PRICES AS OF 81/12198 88:23 UNlI 1 NVESTMENT MARKEl ESTIMTEO CURRENT SHARES OR PAR SECURITY NAME MARKEl COST 8ASIS VALUE ANNL [NC YIELD COMMON STOCK 388,6688 ALUMINUM CO AHER 74.666 19.9.9,62 21.286.86 816 3,7 COM 568.8666 AMERICAN TELEPHONE & .3.258 8.3B.,95 21,625,88 688 2,8 TELEGRAPH CO 588,6698 OU PONT E I DE NEHOURS & CO 123,258 18,W,7! 61,625,80 2..86 3.9 COM 688.0066 EKXON CORP H,7S9 18,33U. 28,m.88 I,H8 5.8 COH m,m8 FORD MTR CO DEL .3,758 18.939,79 /7.588,88 1,288 6.9 COM 698.eeee HUNTINGTON BANCSHARES INC 18,758 12,98U7 12.937,58 511 3,9 1,888,0898 PACIFIC TELESIS G1IOIJP .6.758 21,112,12 46,758.88 1,888 4.6 COM 308,8888 PENNSYLVANIA POWER & LIGHT .1.758 11.776,61 12,525,88 65B 6,9 CO TOTAL COMMON STOCK 113.75U! m,B12,58 9,785 u GRANO TOTAL 398,239,25 503,173,7. 3. ,858 6.8 fARM~RS TRUST CO ,OR' 25 ee 7591 01 6 IRENE WROTH TlIW INVESTMENT OFFICER 00 ASSET REV IEW POSITIONS AS OF 01/19190 PRICES AS OF 01/12/90 INVEST"ENT SUMMARY GROUP CIlST MRKEl mOST S@nK[ CASII & EQUIVALENTS $15,717,15 $15,717,15 4,0 3,1 FIXED INCOME 260,771.69 263,6H.09 66,8 52.4 CTF & "UTUAL FUNDS 8.08 8,08 0,0 8,8 EQUITY 113,758,41 223,812.58 29,1 H,S "ISCELLANEDlIS 0,88 0,08 0,0 0,8 LIA81LITlES 0,98 0.99 0.0 9,9 TOTAL $398,239,25 $503,173.74 188.0 180.9 TNVESTMENT "IX OBJECTIVE 0& PRIOR YEAR END HARKEl VALUE 519,697,43 9& REAlIZEO SIIORT TERM GAIN no 0.09 0& REALIZED LOll6 TERM 6AIN no 0.08 0S FEES PAID CALENDAR YTO 0,09 0& CONTRIBUTIONS TO DATE 8,00 PAGE 3 A Tom 81/22/90 8B:23 FARMERS TRUST CO Alii 0 . 1 R U 5 T AWl REVIEU PAGE I A 10682 61/66/94 16:17 :lIrrent Account FOR 75 66 7591 0\ /, IRfNE W ROlli TUU INVESTMENT OFF leER POSHlONS AS OF 61165/94 PRim AS or 12131/93 UHII IIIVfSTMEIH TOTAl FSTiMATFO CURRfNT SIIARES OR PAR SECUR II \ NMIT 11!,ml CIlSI OASIS MARm VALIIF ANN!, TN!: YIELO .------- ____n_.....___...__..,_..___ C A S H ---....-..----..---........--...----..---..- INCOIIE CASH 57,90 51.90 PRINCIPAL CASH 0,00 0.00 TOTAL CASH 57,90 57.90 -..--...---..-.............-.-.. CAS II E 0 U 1 V ALE 1I T S ..-..................-..-..-.---.--.. IlISC CASH EOIIlV-TXAL 1,69\,3\00 TfMP fUNn (INCOMf) 1,0~1.31 1,091,31 :~~l 3,7 21,608,6800 fEn FUNO (PR IIlC [PAL) 71 ,60B ,68 21 ,60B ,68 673 3.1 TOlAl mc CASH EOUIV. HBI ?71(19S',99 n,1.9U9 l07 3,\ rom CASH EOIHVM,ENT5 ;'2,69? ,99 22,6'/9, ?? 707 3,1 __m____'.'...._.. flY. f Ii T Ii r II M f S F CUR 1 T 1 F , ~-....-....-...---...-- 1I,!i, TR5l BIlS & NfS 75,000,0000 US TREASURY NOIE 4.25~ OUF 99,m 14,035,0/. 24IS12~' .n, 1,063 u 5/15/96 HIlAI U,S, TO,Y ons & N!S 74 ,Il)~. ,Ill. 74 ,\'?\' ,75 1,063 U MUNICIPAL OilS & HIS 75,000,0000 RERKS [,0 GO ;1,901 1 HH5 101.571 74 ,ORO ,00 n,,39,'.7S m :u 75,000,0000 IIARRISRIJRG WfR REV 3 ,55~ 7-1 129..17\ 25,002.00 25,167,75 SBil 3,5 ~,'95 25,000,0000 I AN[;ASTfR co IWSP AUTH U ~ 10U49 24,9J7,5e 2~"I{),?~1 \ ,07~, U OUE 7/1/94 25,000,0000 PA SERIFS 6 6,50% 5-[-94 101,389 75,000,00 25,047 ,2~1 1 I {,n, 6,4 25,000,0000 PENNA STAlE 60 THIllO SERIES 101,m 24,954.4'/ 25.487,25 1,075 4,?' 4,3~ nUE 11/1/96 25,000,0000 PFllIl STATE UNIVERmy 4.20~ 101,01,,\ 14,954.75 15,41,/..00 1,050 U B-15"'/6 50,000,0000 PEHN SIATF UlllVFRSlTY 40401 102,419 49,4~,2,5e ~,l,20U0 7,200 U B..15-'/7 75,000,0000 PITTS8URGII GO 4,5~ 9/119/. 102,I.?/, ?, ,91;1,7:.\ ~~i,~S6.~,0 1,175 U 25,000,0000 PITTSIIIIRGII IIR8AN REorv AIJTII 101,531 25,000,00 25,31l3,0B 1,725 6,8 U01 1,- HS TOTAl MUNICIPAl on" & IITS ?49,099,~9 ?5<\.?n .,'S 11,688 U IIORrGAGES & NorE5 2,1/,9,2000 tlT6m2 :>,118,70 2,118,70 19~1 9,0 "EXHIBIT D" ../ / / ~ .I , FARKERS TRUST CO A U I 0 - 1 R U 5 T ASSf.! RrVIEW PAGE 2 ATom 01/0.1Il \6:\7 Illfent Account 1'0S!1JllHS AS or 01/05/94 PRICES AS OF 1~/31/93 FOR 2500 7591 01 6 IRFNE WROTH TlIW INVESTKENI OFFICER U1Hl lllVF5TMFHl TOTA! FSllMIEO tURRER! SHARES OR PAR SECUR 1fT NAllE MRKr.1 COST OASIS MARKfl VALUE MIIlI I>>C mlo '({fIAI MORIGACFS & lllllf5 ~,16U0 7.118,20 195 9,0 rorAI mEO IHCOIIF S[COmIFS m,104.JS ~11l ,3/1.7.0 \7,945 U ........____....._....______.._..._.._ F UU! 1 J F !; _......U-........-....--,.............--'.--- COMMON SIOCK !,00,0000 AMERICAN 'IFIFPHONE & ~,7 ,500 H ,3BU5 7/.,750,00 660 7,\ TELEGRAPII CO 1,500,0000 011 PONT F I OF NfMOl105 4y,m IR,W,71 n,:f/!,,00 7,1,40 3,/, CIlII 600,0000 EXXON CORP /,3,1~!, 10.334.94 37,87!0,00 \,728 U COM 1,500,0000 HUNTINGTON RAlIC5HARf5 INC 23,/.75 70,37/..31 :15,437,50 1.200 3,1 1,009.0000 PACIFIC TRFSIS GROOr 51.m ?l,W,l'i 5', ,150,00 2,100 U COM 600.0000 PFNll5T1 VANIA POWER & UGHT 77 ,000 11,7J6,/,1 il,,700,00 990 6,1 CO TOIAI COMMON STOCK 90,337,/.4 ?4],387,50 9,39U 3,9 rOTAl EGlIl TIES 90,331.,61 W ,387 ,50 9,3'lfi 3,\ GRANO T OJ AI 389,195,08 :14lfl~11il.59 ,3,051 4.1 I , I ,/, / l FARNERS IRlISl to Current Ar.r.nlmt HIR 15 00 7591 01 (, JREUf W ROIIl lllW lNVESINEl1I OFfICER GROUP CASH C~SII EOIJIV~I.EJnS mEO INCOME SEClIRllIFS COMIION IRIlS] rtlN05 MIIIlIAI FlIIIOS EmllllES MIS(;fJ I ANfOllS ASSFlS U~OIUl Wi tOW Investment IHx Objer.t ive 0t 0t 0t 0t 0: , A 1I I 0 ' 1 R 1I S 1 ASSEl RfVIfW POSJlIlINS AS Of 01/0~J/94 I'OI(f!i ~S IIf l?l31m II:VfS1MINI 5 \I tI M !, R V (115\ 1Ir.:!i.E1 1ftCIlSr tftllKI m,90 $~i7 ,90 0,0 0,0 n,~99,99 2] ,m ,99 5,11 U m.,10U) 701,37\ ,70 10,9 5U 0,00 0,00 0,0 0,0 0,00 0,00 0,0 0,0 90,33?',M W,3B7,S0 n) 4U 0,00 0,00 0,0 0,0 0,00 0,00 0,0 0,0 $3119,19),00 $)H"SIU9 100,0 100.0 PlioT Vr.ar Fnd Mor ~r.t Valllc Hr.,llilP.d Short Ir.rr. Gain nil R"allwll on~ 'Ion Gain VIII Fer.s Peid C?lendal Wi Contributions to Oat!: !1~91~44.411 0,00 0,00 0,00 0,00 PAGE 3 AI0681 01/86/94 16:17 daANCIAl TRUST SERVICES CO AutoTrust . ASSET REVI EY PAGE 1 A T0602 lZ131196 09:33 Total Report FOR 25 00 7591 01 6 INVESTMENT OFFICER INVESTMENT OBJECTIVE IRENE Y ROTN TUY 00 GROIlTN POSITIONS AS OF 12/30/96 PRICES AS OF lZ127/96 UNIT INVESTMENT TOTAL ESTlMATEO CURRENT SHARES OR PAR SECURITY NAME MARKET COST BAS I S HARKET VALUE ANNl tNC YIElO ...........,.,................. C A S H -- u...... ......... ............... I NCOI4E CASH 0,00 0.00 PRINCIPAL CASH 0,00 0,00 TOTAL CASH 0,00 0,00 ..--.------.....------ CAS H EQUIVAl E N T S .-.-.------.--.------.--- MISC CASH EQUIV.TXBl 3,094,7700 PROVIDENT TEMP FUNO.INCOME 3,094,77 3,094.77 163 5,3 18,426,6800 PROVIDENT FEO FUNo.PRINCIPAl 18,426,68 18,426.68 951 5,2 TOTAL MISC CASH EQUIV.TXBl 21,521,45 21,521.45 1,114 5,2 TOTAL CASH EQUIVALENTS 21,521,45 21,521.45 1,114 5,2 ............,.. F I XED I N COM E S E CUR I TIE S ...........--..... U,S, TRSY BOS & NTS 25,000,0000 U S TREASURY NOTES 99,063 24,845,91 24,765,75 1,469 5,9 5/875" DUE 11/30/01 25,000.0000 US TREASURY NOTE 7,125" 10.1 102,281 25,000,00 25,570.25 1,781 7,0 5-98 25,000,0000 US TREASURY NOTES 6,50" DUE 100,625 24,930,50 25,156,25 1,625 6,5 8.15.1997 25,000.0000 UNITED STATES TREAS NTS 98,438 24,851,56 24,609,50 1,406 5,7 NOTE 5,625" 2/28/01 25,000,0000 UNITED STATES TREAS NTS 100,219 24,853,49 25,054,75 1,500 6,0 NOTE 6.000" 8/15/99 25,000,0000 UNITED STATES TREAS NTS 100,563 24,964,84 25,140,75 1,531 6,1 NOTE 6,125" 813119B TOTAL U,S, TRSY BOS & NTS 149,446,30 150,297.25 9,312 6,2 U,S, GOVT AGENCIES 25,000.0000 FEDERAL HOME lN BKS 99,156 25,000,00 24,789,00 1,461 5,9 DEB 5,B45"'Zl22199 25,000,0000 FEDERAL HOME IN MTG CORP 98,656 25,000,00 24,664,00 1,495 6,1 DEB 5,980"'ZlI5/00 25,000,0000 FEDERAL NTl MORTGAGE ASSOC 100,531 25,000,00 25,132,75 1,63B 6,5 6,55" DUE 8/1 0/2000 "EXHIBIT E" ? I "HANCIA,L TRUST, SERVICES CO Autofrust ASSET REVIEY PAG~ 2 AT0602 lZ131196 09:33 Total Report FOR 25 00 7591 01 6 INVESTMENT OFFICER INVESTMENT OBJECTIVE IRENE Y ROTH TUY 00 GROIITH POSITIONS AS OF lZ130/96 PRICES AS OF lZ127/96 UNIT INVESTMENT TOTAL ESTlMATEO CURRENT SHARES OR PAR SECURITY NAME MARKET COST BAS I S HARKET VALUE ANNL INC YIELD TOTAL U,S, GOVT AGENCIES 75,000,00 74,585.75 4,594 6.2 MUNICIPAL BOS & NTS 50,000.0000 PENN STATE UNIVERSITY 4,40X 100,587 49,452,50 50,293.50 2,200 4,4 8-15-97 TOTAL MUNICIPAL BOS & NTS 49,452,50 50,293,50 2,200 4,4 MORTGAGES & NOTES 457,1000 MTG 4132 457,10 457,10 41 9,0 TOTAL MORTGAGES & NOTES 457,10 457.10 41 9.0 TOTAL FIXEO INCOME SECURITIES 274,355,90 275,633.60 16,147 5.9 -............................. E QUI T I E S ........-.-----._.._........._... COIINON STOCK 500.0000 AMERICAN TELEPHONE & 43,75~ 6,038,00 21,875.00 660 3.0 TELEGRAPH CO 1,000,0000 AIRTOUCH COMMUNICATIONS INC 25,500 8,406,B5 25,500.00 0 0,0 1,500.0000 OU PONT E I OE NEMOURS & CO 95,875 18,347,71 143,812,50 3,420 2.4 COM 500.0000 EXXON CORP 99,875 8,612,45 49,937.50 1,580 3.2 COM 2,310.0000 HUNTINGTON BANCSHARES INC 26,875 22,970,94 62,081.25 1,848 3,0 400,0000 LUCENT TECHNOLOGIES INC 47,625 13,759,65 19,050,00 120 0.6 COM 600,0000 PENNSYLVANIA POIIER & LIGHT C 23,250 11,776,61 13,950,00 1,002 7.2 o RESOURCES INC, 1,000,0000 PACIFIC TELESIS GROUP 38,750 12,705,27 38,750,00 1,260 3.3 COM TOTAL CONMON STOCK 102,617.48 374.956,25 9,890 2.6 TOTAL EQU IT! ES 102,617,48 374,956.25 9,890 2.6 GRANO TOTAL 398,494,83 6n.l11.30 27,151 4.0 ; iNANCI~L TRUS~ SERVICES CO ,. Aut~Trust . ASSET REVI EW PAm: 3 ATD6D2 12/31196 09:33 Tat.l Report FOR 25 00 7591 01 6 INVESTMENT OFFICER INVESTMENT OBJECTIVE IRENE WROTH TUII 00 GROIITH POSITIONS AS OF 12/30/96 PRICES AS OF 12/27/96 GROUP INVESTHENT SUHHARY COST HARKET XOlCOST XOlHKT 50,00 50,00 0,0 0,0 21,521,45 21,521,45 5,4 3,2 274,355.90 275,633,60 6B,8 41.0 0,00 0,00 0,0 0,0 0,00 0,00 0.0 0,0 102,617.48 374,956,25 25,8 55,8 0,00 0,00 0,0 0,0 0,00 0.00 0,0 0,0 539B,494.83 5672,111,30 100,0 100,0 CASH CASH EQUIVALENTS F I XED I NCOHE SEC\JR I Tl ES COHHON TRUST FUNDS HUTUAL FUNDS EQUITIES HISCELLANEOUS ASSETS LIABILITIES TOTAL Investment Mix Objective OX OX OX OX OX Prior Year End Market Value Realized Short Term Goin no Realized Long Term Gain no Fees Paid Calendar YTO Contributions to Date 620,9n,29 0,00 7,184,69 3,810,59 0.00 '" '" .., '" i3 '" ~ a ... < ~ 6 Vl ::! ~ ... ... ~ ::; i5 <.;) ;:: >- ;: ~ ~ z ~ < z CQ ... ~ :n :z: ~ '" ~ '" " ~ ;: ~ [Q < 0 u . . ._~. I'IIAY 2 2 ?OOi oj) IN RE: ESTATE OF IRENE W. ROTH Deceased, Late of the Borouj:h of Carlisle, Cumberland County, Pennsylvania : IN TilE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO.21-80-1I1 ANSWER OF THE TRUSTEE. M & T BANK. TO ROBERT AVST. JR. 'S PETITION TO FILE OBJECTIONS TO THE PROPOSED STATEMENT OF DISTRIBUTION. NUNC PRO TUNC AND NOW this \'I~day of June, 2001, comes thc Respondent, MANUFACTURERS AND TRADERS TRUST COMPANY ("M & T BANK or Trustee"), through merger with KEYSTONE FINANCIAL BANK, N,A" successor to FARMERS TRUST COMPANY, by and ~through its attorneys, Irwin, McKnight & Hughes, and rcspectfully files this Answer to the Petitioner's Robert A, Aust, Jr, Petition to File Objections, and in support thereof avers as follows: 1.- 8, Admitted, 9, The avennents of fact contained in paragraph nine (9) are denied, Clara Shank ,was survived by both of her children, It is admitted that one child had two children of his own, James Shank and John Shank, 10, The avenncnts of fact contained in paragraph ten (10) are admitted in part and denied in part, It is admitted that Bertha Line died having two children, Jacquelyn Line Aust and W, Clark Line, Jr" both deceascd, It is also admitted that Jacquelyn Line Aust \Vas survived by a son, Robert A, Aust, Jr" the petitioncr herein, After rcasonable investigation, the Respondents \ arc without knowledge or infonnation suflicient to lilnn a belief as to the truth of thc remaining avennent so it is therefore specifically denied and strict proo f thereof is demanded, 11. Admitted, 12, The avemlents oftilct contained in paragraph twclvc (12) arc specitically denied and strict proof thereof is demanded, 13, After reasonable investigation, thc Respondcnts are without knowledge or infonnation sufficient to form a belief as to the truth of thc averments of fact contained in paragraph thirteen (13) so they are therefore specifically denied and strict proof thereof is demanded, 14, The letter referenced by Petitioner in paragraph fourteen (14) speaks for itself and therefore no response is required, To the cxtent that a response is required, the averments are specifically denied and strict proof thereof is demanded at trial. 15, After reasonable investigation, the Respondents are without knowledge or infonnation sufficient to form a belief as to the truth of the averments of fact contained in paragraph fifteen (15) so they arc therefore specifically denied and strict proof thereof is demanded, 16, After rea~onable investigation, the Rcspondcnts are without knowledge or infonnation sufficient to form a belief as to the truth of the avennents of fact contained in paragraph sixteen (16) so they are thereforc specifically denied and strict proof thereof is demanded, 17. Admitted, 2 :'1 ~~(<'l,;..~""" ,-,l. 18. The averments of fact contained in paragraph eighteen (18) arc admitted in part and denied in part. It is admitted that the schedule of proposed distribution did not include Robert A. Aust, Jr. and that no personal notice of the filing of the distribution was given to Mr. Aust. By way of further answer, Pennsylvania Orphans' Court Rule 5.6 requires written notice of estate administration to be sent to every person named in a decedent's will as an outright beneficiary. "Beneficiary" is defined as including any person who may have an interest by virtue of the Pennsylvania anti-lapse statute, 20 Pa. C.SA. * 25 I 4. No notice was given to Robert A. Aust, Jr. because Mr. Aust is not an outright beneficiary under the Last Will and Testament of Irene Roth and the trustee believed that Mr. Aust did not have an interest by virtue of the Anti- Lapse Statute. As to the remaining averments, any inference that the trustee had once considered Aust to be a beneticiary or that the trustee was required to notify Aust that he was not a beneficiary is specifically denied and strict proof thereof is demanded. 19. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the averments of fact contained in paragraph nineteen (19) so they are therefore specifically denied and strict proof thereof is demanded. 20. The averments contained in paragraph twenty (20) are conclusions of law to which no response is required. To the extent that a response is required, the averments are specifically denied and strict proof thereof is demanded. 21. Admitted. 3 22. Thc averments of fact contained in paragraph twenty-two (22) arc conclusions of law to which no resJlonsc is required. To thc cxtcnt that a rcsponsc is rcquircd, thc avcrments are specifically denicd and strict proof thercof is demanded. 23. Thc averments of fact containcd in paragraph twenty-three (23) arc conclusions of law to which no rcsponse is required. To the extcnt that a resJlonsc is requircd, the averments are specifically denicd and strict proofthercof is demanded. 24. Thc Cumberland County Rulc of Court referenced in paragraph twenty-four (24) speaks for itself and therefore no response is required. By way of further answer, Trustee avers that Mr. Aust is not a legal beneficiary nor has a claim for a beneficial interest in the Trust under Will of the Estate oflrene Roth, pursuant to 20 Pa. C.S.A. * 2514. 25. The averments of fact contained in paragraph twenty-five are admitted in part and denied in part. It is admitted that the trustee gave no personal notice to Mr. Aust of the filing of the statement of proposed distribution. It is specifically denied that Robert A. Aust, Jr. has a claim in the estate of Irene W. Roth as beneficiary. Any inference that the trustee believed Mr. Aust had a valid claim in the estate of Irene Roth is specifically denied and strict proof thereof is demanded. 26. The averments of fact contained in paragraph twenty-six (26) are conclusions of law to which no response is required. To the cxtent that a response is required, the averments are specifically denied and strict proof thereof is demanded. 4 :.... WHEREFORE, Respondents, M & T Bank, do not object to Mr. Aust's filing of objections, nunc pro tunc, tor the purpose of allowing Mr. Aust the opportunity to present substantive issues of law which would prove his entitlement to an intercst as a beneficiary of the Trust under Will of the Estate ofIrene W. Roth. Respectfully Submitted, Dated: June ~2001 am s D ug es, Esquire u . > Court ID # 58884 Dou as G. Miller, Esquire S remc Court ID # 83776 cst Pomfrct Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013 (717) 249-2353 Attorney for Respondent, M & T Bank 5 CERTIFICATE OF SERVICE I, James D. Hughes, Esquire, do hereby certify that I have served a true and correct copy of the foregoing document upon the persons indicated below by first class United States mail, postage paid in Carlisle, Pennsylvania 17013, on the date set forth below: Michael A. Scherer, Esquire O'Brien, Baric & Scherer 17 West South Street Carlisle, Pennsylvania I 7013 (Attomey for Robert A. Aust, Jr.) Hubert X. Gilroy, Esquire Broujos & Gilroy 4 North Hanover Street Carlisle, Pennsylvania 17013 (Attomey for James H. Shank and John M. Shank) Wayne F. Shade, Esquire 53 West Pomfret Street Carlisle, Pennsylvania 17013 (Attomey for Russell Shank, Jr.) Date: June 1~2001 HT & HUGHES ghes, Esquire ourt ID # 58884 Dougl G. Miller, Esquire Sup' me Court ID # 83776 est Pomfret Professional Building 60 West Porn fret Strcet Carlisle, Pennsylvania 170 I 3-3222 (7 17) 249-2353 Attorney for the trustee, M & T Bank 6 INRE: ESTATE OF IRENE W. ROTH Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 21 - 80 - III ANSWER OF THE TRUSTEE. M & T BANK. TO OBJECTOR'S. RUSSELL SHANK. JR.. NEW MATTER AND NOW this ,r~y of June, 200 I, comes the Respondent, MANUF ACTIJRERS AND TRADERS TRUST COMPANY ("M & T BANK or Trustee"), through mcrger with KEYSTONE FINANCIAL BANK, N.A., successor to FARMERS TRUST COMPANY, by and through its attorneys, hwin, McKnight & Hughes, and respectfully files this Answer to the Objcctor's, Russell Shank, Jr., New Matter and in support thereof avers as follows: 27. After reasonable investigation, the Respondents are without knowledge or infonnation sufficient to foml a belief as to the truth of the averments of fact contained in paragraph twenty-seven (27) so they are therefore specifically denied and strict proof thereof is demanded. 28. After reasonable investigation, the Respondents are without knowlcdge or infonnation sufficient to form a beliefas to the truth of the averments of fact contained in paragraph twenty-eight (28) so they are therefore specitically denied and strict proof thereof is demanded. 29. After reasonable investigation, the Respondents are without knowlcdge or information sufficient to form a beliefns to the truth of the averments of fact contained in paragraph twenty-nine (29) so they are therefore spccifically dcnicd and strict proof thereof is demanded. 30. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the avcrments of fact contain cd in paragraph thirty (30) so they are therefore specifically dcnicd and strict proofthercofis demanded. 31. The averments of fact containcd in paragraph thirty-one (31) arc admitted in part and denied in part. It is admitted that Russcll Shank, Jr. is a residuary heir ofthe Estate of Irene W. Roth. After rcasonable investigation, the Respondents are without knowledge or information sufficient to fonn a belief as to the truth ofthc remaining averment of fact so it is thercfore specifically denied and strict proof thereof is demanded. 32. The averments offact contained in paragraph thirty-two (32) are admitted in part and denied in part. It is admitted that Louise Waugaman Goodhart is a residuary heir of the Estate of Irene W. Roth. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the remaining avennent offact so it is therefore specifically denied and strict proof thereof is demandcd. 33. The averments offact contained in paragraph thirty-three (33) are admitted in part and denied in part. It is admitted that George W. Waugaman is a residuary hcir of the Estate of Irene W. Roth. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a beliefas to the truth of the remaining averment offact so it is therefore specifically denied and strict proofthcreof is demanded. 2 ~;;;{;i.\;,.,.,_~,.,.; 34. The averments of fact contained in paragraph thirty-four (34) arc admitted in part and denied in part. It is admitted that Barbara Waugaman Hom is a residuary heir of the Estate of Irene W. Roth. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the remaining averment of fact so it is therefore specifically denied and strict proof lhereof is demanded. 35. The averments of fact contained in paragraph thirty-five (35) arc admitted in part and denied in part. It is admitted that Larry R. Waugaman is a residuary heir of the Estate of Irene W. Roth. After reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the remaining averment of fact so it is therefore specifically denied and strict proof thereof is demanded. 36. The averments of fact contained in paragraph thirty-six (36) are specifically denied. To the contrary, not allowing Mr. Aust to file nunc pro tunc objections would delay the ultimate distribution for the Estate of Irene W. Roth pending any appeals by Robert A. Aust, Jr. 37. The averments offact contained in paragraph thirty-seven (37) are conclusions of law to which no answer is required. To the extent that a response is require, after reasonable investigation, the Respondents are without knowledge or information sufficient to form a belief as to the truth of the averments of fact contained in paragraph thirty-seven (37) so they are therefore specifically denied and strict proof thereof is demanded. 38. The averments of fact contained in paragraph thirty-eight (38) are conclusions of law to which no answer is required. To the extent that a response is required, the averments are specifically denied and strict proof thereof is demanded. 39. Admitted. 3 I :j I i I ! CERTIFICA TE OF SERVICE I, James D. Hughes, Esquire, do hereby certify that I have served a true and correct copy of the foregoing document upon the persons indicated below by first class United States mail, postage paid in Carlisle, Pennsylvania 17013, on the date set forth below: Michael A. Scherer, Esquire O'Brien, Baric & Scherer 17 West South Street Carlisle, Pennsylvania 17013 (Attomey for Robert A. Aust, Jr.) Hubert X. Gilroy, Esquire Broujos & Gilroy 4 North Hanover Street Carlisle, Pennsylvania 17013 (Attorney for James H. Shank and John M. Shank) Wayne F. Shade, Esquire 53 West Pomfret Street Carlisle, Pennsylvania 17013 (Attorney for Russell Shank, Jr.) Date: June 1ct:2001 HT & HUGHES 5 9. Admiued. 10. Thc avenncnts ol'~IIO ofthc Petition urc denied. On thc contrary, Objcctor uvers that, in addition to thc I'oregoing rcsponscs, his Answer contained thc I'ollowing New Mutter: 28. Objector bclievcs and thereforc avers that Petitioner Robert A. Aust, Jr., hud actual knowledge ol'the death of Betty June Goodwin prior to the filing of the final account in the Estate of Irene W.Roth. 29. Objector believes and therel'ore avers that Petitioner Robert A. Aust, Jr., had actual knowledge of the provisions of the Last Will and Testament and Codicil ofIrene W. Roth prior to the filing ofthe final account in the Estate ofIrene W. Roth. 30. Objector believes and therefore avers that Robert A. Aust, Jr. had constructive notice of the filing ofthc rinal Account and Statement of Proposed Distribution in the Estatc oflrene W. Roth WAYNE F. SHADE Anomc:y at Law S3 West Pomfre1 Street Carlisle, Pennsylvania 17013 -2- WAYNEF. SIlADE Anomey al Law S3 Wesl Pomrrcl Street Carlisle, Pennsylvania 11013 law. where the filing of those documents was duly advertised according to 31. Objector Russell Shank, Jr., was bom on June 21, 1929, and is a residuary heir of the Estate oflrene W. Roth. 32. Louise Waugaman Goodhart is a residuary heir ofthe Estate ofIrene W. Roth who was born on May 26, 1928. 33. George W. Waugaman, Jr. is a residuary heir of the Estate of Irene W. Roth who was born on June 15, 1929. 34. Barbara Waugaman Horn is a residuary heir of the Estate of Irene W. Roth who was born on January 17, 1935. 35. Larry R. Waugaman is a residuary heir of the Estate ofIrene W. Roth who was born on June 18, 1938. 36. Allowing Petitioner Robert A. Aust, Jr. to file objections to the Final Account in the Estate of Irene W. Roth will cause years of -3- WAYNE F. SIlADE Allomey al taw 53 West Pomrret Stred Carlisle. Pennsylvania 17013 delays in distribution of inheritanccs to the undisputed rcsiduary heirs ofthc Estate ofIrenc W. Roth. 37. Delays in distribution to the undisputed residuary heirs of the Estate ofIrene W. Roth would be a significant hardship to them where they are of such ages that such delays could mean that they will never enjoy the inheritance that Irene W. Roth intended for them to have. 38. Delays in enjoyment of the intended inheritances of the undisputed residuary heirs would be particularly prejudicial to them where Petitioner Robert A. Aust, Jr. lacks standing in this case as not being one of the "children, ifany" of Bertha R. Line, all as set forth in detail in the Brief of Objector filed herein which is incorporated herein by reference as though fully set forth. 39. A Petition to file objections Ilunc pro IUllc is an appeal to the equitable jurisdiction of thc Court. 40. If Robert A. Aust, Jr. and James H. Shank and John M. Shank were successful in advancing their claims against the Estate of Irene -4- WAYNE F. SIIADE Attorney at Law 53 West Pomfn:t Street Carlisle. Pcnns)'l\'anill 17013 W. Roth, distribution ofthe residue ofthc Estatc orIrene W. Roth would be, as follows: Louise Waugaman Goodhart Onc-twelfth George W. Waugaman, Jr. Onc-twelfth Barbara Waugaman Horn Onc-twelfth Larry R. Waugaman One-twelfth Russell Shank, Jr. Onc-sixlh James H. Shank One-twelfth John M. Shank One-twelllh Robert A. Aust, Jr. One-third 41. Objector avers that the Petition of Robcrt A. Aust, Jr., should not be granted in the absence ofa concurrent Order of your Honorable Court directing distribution to Russell Shank, Jr., Louise Waugaman Goodhart, George W. Waugaman, Jr., Barbara Waugaman Horn and Larry R. Waugaman the shares oflhe Estate of Irene W. Roth that thcy would rcceivc ifPctitioncr Robert A. Aust, Jr., and James H. Shank and John M. Shank werc successful in their claims against the Estate. -5- WAYNE F. SHADE Attorney at Law 53 West Pomrrct Street Cllrlislc,Pcnns}'lvania 17013 II. The avcnnents' onlll ofthc Petition, bcing conclusions oflaw, no response is rcquircd. By way of further answer, Objector avcrs that the Reply of Petitioner Robert A. Aust, Jr., does not deny that, if Robcrt A. Aust, Jr. and Jamcs 1-1. Shank and John M. Shank were successful in advancing their claims against the Estate ofIrcnc W. Roth, distribution of the residue of the Estate ol'lrcne W. Roth would be as averred above and does not set forth any reasons why the undisputcd sharcs should not be distributed immediately. WHEREFORE, Objcctor respectfully rcquests that the Petition of Robert A. Aust, Jr., be dismissed with prejudice or that, in thc alternative, distribution to the undisputed residuary heirs of the Estate of Irene W. Roth be ordered concurrently with any grant of the Petition of Robert A. Aust, Jr. for leave to file objections IlUIlC pro tunc. Respectfully submitted, tV'~ft~ Wayn F. Shade, EsqUIre Supreme Court No. 15712 53 Wcst Pomfret Street Carlisle, Pennsylvania 17013 Telephone: 717-243-0220 Attorncy for Russell Shank, Jr. -6- '" 0 L1.l '" ;Zf- <: 0::> ILl -...J ...J !::o 0.. f-'" ~ L1.la:l ~ 0..<: ::E OL1.l '" -00 f-...J I;; 0 ::E :; 0::::> ILl t- O 00:: Q '" u is f-L1.l <: ~ ~ < '" ~ u::<: :: ...J z 0 '" " L1.l<: [I) '< I;; ;:: ~ ::> o ,,05 V ~ @::E !:: " 0 UJ:I:'-Vi 00 ~ >- ~ >- l-E-O~5 "' '" ::> U= ILl z 0 z 0 <o~a8 ",f- z "' 0.. z en""';" f-C::::cau co 00:: ~ ~ ~ "' u ;ZO Vl ....J '- "0 .- 0::L1.l 0.. L1.l <"? UJa:-oO~~ ILl 0 ~ <: ~ ui ~ " :t:- "UJu~"'C~ ;;:0:: '" ~~ UJ;Z~::Ill.J~ ",0 '" :; '" "' ~ o~ ~UJ8eE~ ~~ < ~ IU 0 ::I u __OCCu& '" " 36. Denied. After reasonable investigation, Robert A. Aust, Jr. does not have sufficient information to form a belief as to whether permitting him to file objections to the Statement of Proposed Distribution in the Estate of Irene W. Roth will cause years of delay in the distribution of inheritances; Allowing Robert A. Aust, Jr. to file objections will afford him the same opportunity to be heard as was afforded to Russell Shank, and further, will ensure that the assets in the Estate of Irene W. Roth will be properly administered according to law. 37. Denied. After reasonable investigation, Robert A. Aust, Jr. does not have information sufficient to form a belief as to the truth ofthe averments in paragraph 37. 38. - 40. The allegations in these paragraphs are legal conclusions, and as such, no response is required from Robert A. Aust, Jr. 41. Denied. No distributions should be made from the Estate of Irene W. Roth pending an agreement between all parties, which presently does not exist, or pending confirmation of the Statement of Proposed Distribution by the Court. WHEREFORE, Robert A. Aust, Jr. respectfully requests that this Honorable Court grant him permission to file objections, nunc pro tunc, to the statement of proposed distribution filed by the trustee in this case. Respectfully submitted, O'BRIEN, BARIC & SCHERER -:?4id<<~~ Michael A. Scherer, Esquire 17 West South Street Carlisle, Pennsylvania 17013 (717) 249.6873 mas.dlrlestateslrothlaust.ans tIl 0'1 Z .0: ::s ..0: ~ 0 ~:I: H ... Z P.. ' , 0 ..,tIl 0 >< ZE-< ::t:..Q'll ,...:I ...... E-< a E-<...:I UI co oZ '" .., ~o< OQJIll (/J~ ...... co 0 ~.c:..-llll .....> '" (::, ~OH +) ~.r-t otll ........... 0:: ~ < o U z Qla .o:tIl I~ u Z 0 V'l UQ< ~""..Q11l E-<~ 0 ::J !;; < > o e> CXlE-< ~ ... > r.,Z...:I ~r., . J: ~ ~ ::l..-l I~ U ~ >- 0.0::>< 0 ~ ZQJC)>, ~O~ .....0 C2 " z Hen ~.., III III .., NO i> -< Sl z E-<""Z O~ :5 >- ~ l>::11l ,a CJ <Q ::J ~ o::~Z I-fr-fQJS;:: o::~ Z i> ..; Olllf<l OUl ~ ..-lQJ r.,E-< '" " ~ o~p.. '" '1IlP.. ZZ C2 iii uO O'C .r! 0E-< ..: [0 <~ 0 ~r., ~ III '" >, a. ::':0 ~ E-< III Ill.., ...:1:;0 ~ E-< ~":Qlua P..w 0 Z E-<U ::l ~Z Z [J) QJ.... 0 ~ H H~'ll ou 0 ; -I .. !I. .,'; INRE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-80-111 ORDER OF COURT AND NOW, this _ day of July, 2001, upon consideration of the Petition of Robert A. Aust, Jr. requesting permission to file Objections Nunc Pro Tunc to the Final Account and Statement of Proposed Distribution filed by the Trustee in this matter; and, Upon consideration of the various Answers filed thereto; It appearing from the Petition and Answers that no disputed issues of material fact exist, and, That the Petitioner, Robert A. Aust, Jr. received personal notice and an opportunity to file objections to the First Account filed by the Trustee in this matter; and, That Robert A. Aust, Jr. was known by the Trustee to have claimed an interest in this Estate and that Robert A. Aust. Jr. did not receive personal notice of the filing of the Final Account and Statement of Proposed Distribution, contrary to Cumberland County Rule of Court 6.3-1; therefore, The Petition of Robert A. Aust, Jr. is GRANTED. Robert A. Aust, Jr. is directed to file his Objections within 10 days of this Order and he is further directed to list the Objections for the next available Argument Court. By the Court, George E. Hoffer, P.J. -~~_'h,.. . INRE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - BO -111 P~TITION FOR ORDER TO MAKE RULE SUED ON MAY 30. 2001 ABSOLUTE 1. The petitioner Is Robert A. Aust, Jr., an adult individual who resides at 28 Tunbridge Lane, Carlisle, Cumberland County, Pennsylvania. 2. On May 1 B, 2001, the petitioner filed a Petition for Rule to Show Cause Why Robert A. Aust, Jr. Should Not Be Permitted to File Objections to the Proposed Statement of Distribution, Nunc Pro Tunc. 3. The basis for the Petition for Rule to Show Cause was, among other things, that the Trustee In this case had previously given Robert A. Aust, Jr. notice of the filing of a previous Account in this matter and had given Robert A. Aust, Jr. an opportunity to file objections thereto, and the Trustee had released to Robert A. Aust, Jr., over a period of several years, information regarding the status of the assets in the trust which exists in this case; and further, that Cumberland County Rule of Court 6.3-1 required Robert A. Aust, Jr. to receive notice of the filing of the Account. 4. A Citation was issued by the Register of Wills to the parties who have counsel of record to show cause why Robert A. Aust's request to file Objections, nunc pro tunc, should not be granted. '-..'.'... <.. 5. The Trustee, who is represented by James D. Hughes, Esquire, filed an Answer which stated no opposition to Robert A. Aust, Jr.'s petition. 6. James H. Shank and John M. Shank, represented by Hubert X. Gilroy, Esquire, responded that they did not oppose Robert A. Aust, Jr.'s petition. A copy of Attorney Gilroy's June 18, 2001 letter is attached hereto and marked as "Exhibit A." 7. The only other party served with the Citation was Russell Shank, Jr., who was served through his counsel, Wayne Shade, Esquire. 8. Russell Shank, Jr.'s Answer to Robert A. Aust, Jr.'s Petition offers only general denials to Robert A. Aust, Jr.'s assertions that he received no notice of the filing of the Final Account and Statement of Proposed Distribution. Those general denials are based upon assertions by Russell Shank, Jr. that the allegations made by Robert A. Aust, Jr. in the Petition are allegations that are within the knowledge of Mr. Aust. The general denials and New Matter raised in the Answer of Russell Shank, Jr. do not raise disputed issues of fact in connection with the allegations in Robert A. Aust, Jr.'s petition. 9. Pa.R.C.P. 206.2 requires an answering party to "state the material facts which constitute the defense to the petition." 10. Attorney Shade's Answer fails to state facts which constitute a defense to Robert A. Aust, Jr.'s petition. 11. Pa.R.C.P. 206.7(b) states that: "if an answer is filed raising no disputed issues of material fact, the court on request of the petitioner shall decide the petition on the petition and answer." WHEREFORE, Robert A. Ausl, Jr. respectfully requests that this Honorable Court enter an Order making the Rule issued in this matter on May 30, 2001 Absolute, and granting Robert A. Aust, Jr. permission to file Objections, nunc pro tunc, to the Statement of Proposed Distribution previously filed in this matter. Respectfully submitted, O'BRIEN, BARIC & SCHERER ?tbfa~ Michael A. Scherer, Esquire 17 West South Street Carlisle, Pennsylvania 17013 (717) 249-6873 mas.dir/estates/austlaust2.pet VERIFICATION I verify that the statements made in the foregoing Petition To Make Rule Absolute are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. C.S. ~ 4904, relating to unsworn falsification to authorities. oqA# DATED: ~./ /2. 200/ r7 / r. '" .... '" "'" ~ .... :::: .... - '" ~ ~ z 3 -< z .5 .... ~ <C ::J :z 3 oJ ~ .... '" ~ '" ~ <C < 0 U . ii" .!. <, tJ1 . ',J v ,::00 if/ ./ I' iI n IN RE: II ESTATE OF IRENE W. ROTH, Ii Deceased, Late of the Borough Ii of Carlisle, Cumberland County, d Pennsylvania II il !I ii Ii If !1 Ii j' '1 I: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 80 -111 .Q.. ORDER OF COURT AND NOW, this~day of October, 2001, the Court being unavailable to hear this matter at the argument court set for Wednesday, October 24, 2001, the matter will i be specially set for argument on Wednesday, December 5, 2001 at 9:30 a.m. in " " I' II Courtroom No.3 of the Cumberland County Courthouse, Carlisle, Pennsylvania. " il BY THE COURT, :1 I I ,. , , , , , I I ;i Michael A. Scherer, Esquire ;' O'Brien, Baric & Scherer i 17 West South Street Carlisle, Pennsylvania 17013 I; II Ii Hubert X. Gilroy, Esquire i! Broujos & Gilroy " :1 4 North Hanover Street I! II Carlisle, Pennsylvania 17013 II il 'I James D. Hughes, Esquire Irwin, McKnight & Hughes 60 West Pomfret Street Carlisle, Pennsylvania 17013 Wayne F. Shade, Esquire 53 West Pomfret Street Carlisle, Pennsylvania 17013 I Ii ,. INRE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-80-111 OBJECTIONS OF W. CLARK LINE, III, PAULA J. LINE, PAMELA R. MONES, RICHARD J. LINE AND JAYNAN TEMARANTZ TO THE STATEMENT OF PROPOSED DISTRIBUTION OF TRUSTEE AND NOW, come W. Clark Line, III, Paula J. Line, Pamela R. Mones, Richard J. Line and Jaynan Temarantz, by their attorney, Michael A. Scherer, Esquire, and files the following objections to the proposed Statement of Distribution by the Trustee, in the above-captioned estate: 1. Irene Roth died on February 10,1980. 2. Irene Roth's Last Will and Testament was dated August 1,1969, and a Codicil to her Will was dated August 15, 1969. 3. Irene Roth's Last Will and Testament and Codicil were admitted to probate in the Register of Wills Office and Letters Testamentary were issued to George W. Waugaman on February 20,1980. 4. The assets of the Estate were transferred to the Trustee in 1981 pursuant to the terms of the Will and Codicil for the benefit of Irene Roth's daughter, Betty June Goodwin. 5. Betty June Goodwin died on December 21, 1999, whereupon the Trust in the Last Will and Testament of Irene W. Roth was terminated. 1 6. According to the terms of the Will, upon termination of the testamentary Trust of Irene W. Roth, the principal and interest were to be distributed in equal shares unto Bertha R. Line, sister-in-law of Irene W. Roth, Barbara R. Baker, sister-in-law of Irene W. Roth, Clara W. Shank, sister of Irene W. Roth and George W. Waugaman, brother of Irene W. Roth. 7. The Codicil provided that if anyone of the said remaindermen were to die prior to the death of said Betty June Goodwin, his or her share was to be distributed to his or her children, if any. 8. Bertha R. Line predeceased Betty June Goodwin. 9. Bertha R. Line had three children: W. Clark Line, Jr., Jacquelyn Line Aust and Donald Line. 10. W. Clark Line, Jr. predeceased Betty June Goodwin. 11. W. Clark Line, Jr., had five children, who are the Objectors herein. 12. Jacquelyn Line Aust predeceased Betty June Goodwin. 13. Jacquelyn Line Aust had one child, Robert A. Aust, Jr., who is alive. 14. Donald Line predeceased Betty June Goodwin and Donald Line never had children. 15. Barbara Baker predeceased Betty June Goodwin, and Barbara Baker never had children. 16. Clara W. Shank predeceased Betty June Goodwin. 17. Clara W. Shank had two children, Russell Shank, Jr. and James H. Shank. 2 18. James H. Shank predeceased Betty June Goodwin, leaving as the only surviving child of Clara W. Shank, Russell Shank, Jr. 19. James H. Shank was survived by two sons, James H. Shank and John M. Shank, who are both living. 20 George W. Waugaman died on April 9, 1997. 21. George W. Waugaman was survived by four children, who are living. 22. The Trustee proposes to distribute half of the remainder of the Trust to the four children of the primary beneficiary, George W. Waugaman. 23. The Trustee proposes to distribute the other half of the remainder of the trust as follows: one-fourth to Russell Shank, Jr., and the remaining one-fourth in equal shares to the children of the deceased James H. Shank, who are the grandchildren of the primary beneficiary, Clara W. Shank. 24. The children of W. Clark Line, Jr. object to the proposed distribution because it proposes to distribute remainder trust funds to some grandchildren of primary beneficiaries while not proposing to distribute remainder trust funds to other grandchildren of primary beneficiaries. 25. Specifically, the Trustee proposes to distribute remainder trust funds to James H. Shank and John M. Shank, who are grandchildren of Clara Shank, while failing to propose a distribution of remainder trust funds to the Objectors herein, who are grandchildren of Bertha Line. 3 26. The Objectors believe that they are entitled to take their deceased father's share of the remainder trust just as the Trustee proposes to allow James H. Shank, Jr. and John M. Shank to receive their deceased father's share of the remainder trust. Respectfully submitted, O'BRIEN, BARIC & SCHERER ~~ Michae A. Scherer, Esquire I.D. # 61974 17 West South Street Carlisle, Pennsylvania 17013 (717) 249-6873 mas.dlr/estate/austlllne.obj I i I , I L VERIFICATION The statements in the foregoing Objections OfW. Clark Line, III, Paula J. Line, W. Clark Line, III Pamela R. Mones, Richard J. Line and Jaynan Temartantz To The Statement Of Proposed Distribution Of Trustee are based upon information which has been assembled by my attorney in this litigation. The language of the statements is not my own. I have read the statemeilts; and to the extent that they are based upon information which I have given to my counsel, they are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. ~ 4904 relating to unsworn falsifications to authorities. DATE: I" - /~ - ~ , G_4~ VERI FICA TION The statements in the foregoing Petition are based upon information which has been assembled by my attorney in this litigation. The language of the statements is not my own. I have read the statements; and to the extent that they are based upon information which I have given to my counsel, they are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. ~ 4904 relating to unsworn falsifications to authorities. DATE: /~/ I tl1l r - fJ~;{: ~ Pamela R. Mones ,. ", ~!;L.:,w:...'",:;;..,.:,;..",.~" '1'.'M', VERIFICATION The statements in the foregoing Objections of W. Clark, Line, III, Paula J. Line, Pamela R. Mones, Richard J. Line and Jaynan Termartanlz To The Statement Of Proposed Distribution Of Trustee are based upon information which has been assembled by my attorney in this litigation. The language of the statements is not my own. I have read the statements; and to the extent that they are based upon information which I have given to my counsel, they are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. 9 4904 relating to unsworn falsifications to authorities. DATE: ~-Q~L Richard J.'line \0-\.......<::>\ . . "':"'l.'ll(l:'JIIoi~ Rue",,' h,-~ .:,' .1 " '01 NOV' 9 P 4 :10 G:E;I: Gume..,'. :,,"1 0:: w '" 0:: (5 w ~ U ~ < ~ Vl ::! :z ::J ... ~ < !,/ ~ > <..) S ~ (; ;.- c;: ~ ~ Z i> <( Z :s ~ ~ CQ ::J ~ z " w ~ w " '" c;: <2 :0 < 0 u . . . . . INRE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-80-111 OBJECTIONS OF ROBERT A. AUST, JR. TO THE STATEMENT OF PROPOSED DISTRIBUTION OF TRUSTEE AND NOW, comes Robert A. Aust, Jr., by his attorney, Michael A. Scherer, Esquire, and files the following objections to the proposed Statement of Distribution by the Trustee in the above-captioned estate: 1. Irene Roth died on February 10, 1980. 2. Irene Roth's Last Will and Testament was dated August 1, 1969, and a Codicil to her Will was dated August 15,1969. 3. Irene Roth's Last Will and Testament and Codicil were admitted to probate in the Register of Wills Office and Letters Testamentary were issued to George W. Waugaman on February 20,1980. 4. The assets of the Estate were transferred to the Trustee in 1981 pursuant to the terms of the Will and Codicil for the benefit of Irene Roth's daughter, Betty June Goodwin. 5. Betty June Goodwin died on December 21, 1999, whereupon the Trust in the Last Will and Testament of Irene W. Roth was terminated. 1 '. 6. According to the terms of the Will, upon termination of the testamentary Trust of Irene W. Roth, the principal and interest were to be distributed in equal shares unto Bertha R. Line, sister-in-law of Irene W. Roth, Barbara R. Baker, sister-in-law of Irene W. Roth, Clara W. Shank, sister of Irene W. Roth and George W. Waugaman, brother of Irene W. Roth. 7. The Codicil provided that if anyone of the said remaindermen were to die prior to the death of said Betty June Goodwin, his or her share was to be distributed to his or her children, if any. 8. Bertha R. Line predeceased Betty June Goodwin. 9. Bertha R. Line had three children: W. Clark Line, Jr., Jacquelyn Line Aust and Donald Line. 10. W. Clark Line, Jr. predeceased Betty June Goodwin. 11. W. Clark Line, Jr., had five children, who have previously filed Objections to the Trustee's Statement of Proposed Distribution. 12. Jacquelyn Line Aust predeceased Betty June Goodwin. 13. Jacquelyn Line Aust had one child, Robert A. Aust, Jr., the Objector herein. 14. Donald Line predeceased Betty June Goodwin and Donald Line never had children. 15. Barbara Baker predeceased Betty June Goodwin, and Barbara Baker never had children. 16. Clara W. Shank predeceased Betty June Goodwin. 2 , 17. Clara W. Shank had two children, Russell Shank, Jr. and James H. Shank. 18. James H. Shank predeceased Betty June Goodwin, leaving as the only surviving child of Clara W. Shank, Russell Shank, Jr. 19. James H. Shank was survived by two sons, James H. Shank, Jr., and John M. Shank, who are both living. 20 George W. Waugaman died on April 9, 1997. 21. George W. Waugaman was survived by four children, who are living. 22. The Trustee proposes to distribute half of the remainder of the Trust to the four children of the primary beneficiary, George W. Waugaman. 23. The Trustee proposes to distribute the other half of the remainder of the trust as follows: one-fourth to Russell Shank, Jr., and the remaining one-fourth in equal shares to the children of the deceased James H. Shank, who are the grandchildren of the primary beneficiary, Clara W. Shank. 24. Robert A. Aust, Jr. objects to the proposed distribution because it proposes to distribute remainder trust funds to some grandchildren of primary beneficiaries while not proposing to distribute remainder trust funds to other grandchildren of primary beneficiaries. 25. Specifically, the Trustee proposes to distribute remainder trust funds to James H. Shank, Jr. and John M. Shank, who are grandchildren of Clara Shank, while failing to propose a distribution of remainder trust funds to the Objector herein, who is a grandchild of Bertha Line. 3 , 26. The Objector believes that he is entitled to take his deceased mother's share of the remainder trust just as the Trustee proposes to allow James H. Shank, Jr. and John M. Shank to receive their deceased father's share of the remainder trust. Respectfully submitted, O'BRIEN, BARIC & SCHERER 1f1i4d~ Michael A. Scherer, Esquire 1.0. # 61974 17 West South Street Carlisle, Pennsylvania 17013 (717) 249-6873 mas.dir/estate/austlaust.obj x "" '" x is ::: .... (:, u ~ < ::l Vl '" Z ... ~ < !:! ~ > <..) ;:: ~ is ,.. c:: ~ ~ 3 z :s -.: .... z <Q ::l ~ :z: 3 w "" " ;;5 ~ 0; -< 0 V ..' . .. .. IN RE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF IRENE W. ROTH,: Deceased, Late of the Borough: ORPHANS' COURT DIVISION Of Carlisle, Cumberland County, Pennsylvania :NO.21-80-111 IN RE: PETITION TO FILE OBJECTIONS NUNC PRO TUNC. TO THE STATEMENT OF PROPOSED DISTRIBUTION ORDER OF COURT AND NOW, December 5, 2001, after careful consideration of the arguments presented, the Pelition of Robert Aust, Jr. requesting permission to file Objections Nunc Pro Tunc to the Final Account and Statement of Proposed Distribution filed by the Trustee in this matter is granted. Robert A. Aust, Jr. is directed to file his Objections within ten (10) days of this Order. The objections of Russell Shank, Jr. are deferred until this court receives all objections raised in this matter. Additionally, this court denies any advance distribution to any party until all objections are resolved, unless a stipulation is filed, or unless the party requesting advancement of stock can show that no harm will occur to other possible heirs. By the Court, - 022- '-;:~: '- 'Ci~ .\. .., 8oL.) U u> roO:: a: .- ~ -<.( _ n... P.J. ~ a.. In I c..> c:::> :~ ;d '3 . ..-:l .'" l'= m= _.- - !"..)u p j . i James D. Hughes, ESqUir~Jcu.O.telI2 -I.p_ 0 [ Irwin, McKnight & Hughes'" I 'e 60 West Pomfret Street Carlisle, PA 17013 For Trustee Wayne F. Shade, Esquire"l1A~ 12 -(c- 0 I 53 West Pomfret Street 'v t Carlisle, PA 17013 For Russell Shank, Jr. ., Hubert X. Gilroy, Esquire Yl1 o..cQ.uL I Z -I.c- 0 I Broujos & Gilroy . 'C 4 North Hanover Street Carlisle, PA 17013 For John and James Shank Michael A. Scherer, Esquire ~ 12-1..0- 0 { 17 West South Street Carlisle, PA 17013 For Robert A. Aust 9. The averments of tact containcd in paragraph nine (9) are admitted in part and denied in part. It is admitted that W. Clark Line. Jr. and Jacqueline Linc Aust arc children of Bertha R. Line. After reasonable investigation. the Respondent is without knowledge or information sufficient to fonn a belief as to thc truth of thc remaining averment of fact, so it is specifically denied and strict proof thereof is dcmanded at trial. 10. The averment in paragraph tcn (10) is admitted. II. After reasonable investigation, thc Respondent is without knowledge or information sufficicnt to form a belief as to the truth of the averments of fact contained in paragraph eleven (I I), so they are therefore specifically denied and strict proof thereof is demanded at trial. 12.- 13. The averments in paragraphs twelve (12) and thirteen (13) are admitted. 14. Atier reasonable investigation, the Respondent is without knowledge or information sufficient to form a belief as to the truth of the averments of fact contained in paragraph fourteen (14), so they are theretore spccifically denied and strict proof thereof is demanded at trial. 15.- 18. The averments in paragraphs fiftcen (15) through eightccn (18) are admitted. 19. The averments of fact eontaincd in paragraph nineteen (19) are admitted in part and denied in part. It is admitted that James H. Shank is survived by two sons. It is further admitted that one son is named John M. Shank. However, it is specifically denied that the younger James H. Shank was known as "James H. Shank, Jr." By way of further response, the Respondcnt avers that the younger James H. Shank is known as "grandson James H. Shank" and not as "Jamcs H. Shank, Jr." Sce Stipulation of Fucts, ~34. 2 WHEREFORE, the Respondent, M & T Bank, rcspcctfu\!y requests this Honorable Court to deny the Objector's, Robert A. Aust, Jr., Objections to the Statement of Proposed Distribution of Trustee. Respectfully Submitted, IGHT & HUGHES Dated: January 7J{ , 2002 By: James . Hughes, Esquire Supr e Court ID # 58884 W st Pomfret Professional Building o West Pomfret Street Carlisle, Pennsylvania 170\3 (717) 249-2353 Attomey for the Trustee, M&TBank 4 WAYNEF.SlIAllE AlIomcyall.aw S3 Wcsl (lomfrcl Street Carli,;lc,l'cnnsyl\'uniu 17013 IN RE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumbcrland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO.21-80-111 CERTIFICATE OF SERVICE I, Wayne F. Shadc, Esquirc, do hercby ccrtify that I havc this date servcd a copy of the foregoing Answer in the above-captioned matter upon all other parties hcrein by first class United States mail, postage prepaid, to their eounscl of record, as follows: Hubert X. Gilroy, Esquire Broujos & Gilroy, P.C. 4 North Hanovcr Strect Carlislc, Pcnnsylvania 170 I 3 James D. Hughes, Esquire Irwin, McKnight & Hughcs 60 WestPomfrct Strect Carlisle, Pennsylvania 17013 Michael A. Schercr, Esquire O'Brien, Baric & Schcrcr 17 West South Strect Carlislc, Pcnnsylvania 17013 Date: Fcbruary I, 2002 wa~~e,i:~ Suprcme Court No. 15712 53 WcstPomfret Street Carlisle, Pennsylvania 17013 Telcphone: 717-243-0220 Attorney for Objector Russell Shank, Jr. -- o .f' lI"\ If") '. r..J cc. :5 ~~.' ~ I co l.U u... .' N .:~ p .iJ= ac:: ? .~ ~) --~ :ua: a: < "-~ 0> ~o "'....1 <> .UJ UJ", ;-'" ....1 "'0 ~~Z ~<>- <0 .e:<: 0c..0 <<>-z '" :::0 ,- :::o~r!l ;-"-0 t; 0 e:<:0- ril r- O~::: UJ;-f- '" Q ~ ~ u 0 <D:z::l < < ,,-01- o UJ co :: ..J z oue:<: "- " e:<::::o01 CIl !< t; :;: t;;05 o .-5<1;6 "-UJf- ~ ,. e: '-' UJ:tto."iii 0;-'" :; ,. ~~u= ~1-o::5 '" '" '" <- ril z &. z <O~~C Zf-o :z '" z 0;;2' - ~ "' u "'. E-O:::=uu= 0'" ~ .. c.. UJUJ~~ en ....J c... "tj.- -UJ <: ~ oS t.IJ 3=: -c 0 ~ fJ f-:J: ::: :;: :cal:c- &If- ..J "lJJ ~~"C.:: '" ;-:::0<>-'" t.lJz.~::scu;:o... '" ::; z~e:<:d ~o on '" O:::UJ8eE~ al;- < _UOZ ;zo:::8~~5 0 u __ Uo.. . . C/ INRE: ESTATE OF IRENE W. ROTH Deceased, Late of the Borough of Carlisle, CUmberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 21-80-111 ORDER , . ,..J HOFFER, P.J.: AND NOW, ~l,'J (q , 2002, after careful consideration of all issues raised, and in accordance with this opinion, the trust of Irene Roth shall be distributed as follows: i I . J I I .' i ., ; I I i I ,I ! I · 1/12 each to Louise Waugaman Goodhart, George W. Waugaman, Barbara Waugaman Horn, and Larry R. Waugaman. · 1/6 to Russell Shank, Jr. · 1/12 each to James H. Shank and John M. Shank. · 1/6 to Robert A. Aust, Jr. · 1/30 each to W. Clark Line, II, Paula J. Line, Pamela R. Mones, Richard J. Line, and Jaynan Tamarantz. "I By the Court, , -5 rr: c.. .:, :"J ::::; ~ ..--. .. ..-. James D. Hughes, EsqUirt(0~~SI Irwin, McKnight & Hughes .. rt-ev-- 60 West Pomfret Street ~\, l Carlisle, PA 17013 c.A;~ .OJ..- Attorney for Trustee rj. I- Wayne F. Shade, Esquire -. ~L 53 West Pomfret Street '2'~ty{l Carlisle, PA 17013 e,v C~^Lt. 02- Attorney for Russell Shank Jr. r 1''{l :Jry C~~~ Hubert X. Gilroy, Esquire ~ ~~~" 0 f ei Broujos & Gilroy Wtlt- "^^') 1 ,02- 4 North Hanover Street (!L) ~ 1. f--J- Carlisle, PA 17013 Attorney for John and James Shank Michael A. Scherer, ESqUire~' eL 17 West South Street '-' C~~ " [G Carlisle, PA 17013 ~ (.lL Attorney for Robert A. Aust C-tUPlj- 1. t-7..DZ-. paid to four named beneficiaries: George W. Waugaman, the Testatrix's brother; Clara Shank, the Testatrix's sister; and to Bertha R. Line and Barbara R. Baker, the Testatrix's sisters-in-law (sisters of George E. Roth). Testatrix executed a codicil to her will on August 15,1969 which added the following language: If George Waugaman or Clara Shank or Bertha Line or Barbara Baker dies before Betty June Goodwin I give the share he or she would have taken to his or her children, if any. Testatrix died on February 10,1980 at which time her estate was paid into a trust with the income to be paid to Goodwin for life. Betty June Goodwin died on December 21,1999 and $887,503.76 remained in the trust to be distributed according to the testamentary scheme in Testatrix's will. At the time of Goodwin's death, the four beneficiaries named in Testatrix's will were deceased. Barbara Baker had no children. George Waugaman is survived by four children. Clara Shank had two sons, Russell Shank, Jr. and James H. Shank. Russell Shank, Jr. is an objector in the present suit. James H. Shank predeceased Goodwin and is survived by James H. Shank, Jr. and John M. Shank. Bertha R. Line had three children: Jacqueline Line Aust; Donald J. Line; and W. Clark Line. Donald J. Line had no children. Jacqueline Line Aust is survived by one child, Robert A. Aust, Jr.. W. Clark Line is survived by five children: W. Clark Line, II; Paula J. Line; Pamela R. Mones; Richard J. Line; Jaynan Temarantz (hereinafter "Robert A. Aust, et.a!."). The Trustee proposes to distribute the remainder of the trust as follows: 1/8 each to the children of George Waugaman; 1/4 to Russell Shank, Jr. and 1/8 2 each to James H. Shank, Jr. and John M. Shank, the children of James H. Shank. The Trustee proposes no distribution to Robert A. Aust, Jr., W. Clark Line, II, Paula J. Line, Pamela R. Mones, Richard J. Line, and Jaynan Tamarantz, the grandchildren of Bertha R. Line. This proposed scheme is based on the assumption that the anti-lapse provision of 20 Pa.C.S. ~2514(9)1 operates to save, for James H. Shank's children, the share to which he would have taken as a member of the class, "children, if any," had he survived Goodwin. No J .(.1 I i distribution is proposed to Robert A. Aust, Jr., et. al. because they do not have the requisite blood relationship to Testatrix required by ~2514(9). Russell Shank, Jr., and Robert A. Aust, Jr., et aI., have filed objections. Russell Shank, Jr. objects to the Trustee's proposed distribution. He contends that the testamentary gifts to "children, if any" of deceased legatees does not extend to the grandchildren of those deceased legatees. Russell Shank's objection is to the proposed distribution of 1/8 each to James H. Shank, Jr. and John M. Shank. The explicit language of ~2514(9) states that a gift will be saved 1 See, 20 Pa.C.S. ~2514(9): Lapsed and void devises and legacies; substitution of issue. A devise or bequest to a child or other issue of the testator or to his brother or sister or to a child of his brother or sister whether designated by name or as one of a class shall not lapse if the beneficiary shall fail to survive the testator and shall leave issue surviving the testator but shall pass to such surviving issue who shall take per stirpes the share which their deceased ancestor would have taken had he survived the testator: Provided, That such a devise or bequest to a brother or sister or to the child of a brother or sister shall lapse to the extent to which it will pass to the testator's spouse or issue as a part of the residuary estate or under the intestate laws. I I I ! i I , i I 3 . ."'.'U'I,',11:_",;-.":;,,',,,.., "if the beneficiary shall fail to survive the testator." He argues that the 1/4 share i ,I to James H. Shank lapsed because he predeceased Goodwin and that ~2514(9) is not applicable because James H. Shank survived the Testatrix. Robert A. Aust, Jr., et. al. object to the Trustee's proposed distribution. They assert that, collectively, they are entitled to a 1/3 share of the remainder of the trust because Testatrix created four separate class gifts to the children, if any of the four named beneficiaries. Therefore, they propose that the testamentary trust should be divided as follows: · 1/3 to be divided equally between Louise Waugaman Goodhart (1/12), George W. Waugaman (1/12), Barbara Waugaman Horn (1/12), Larry R. Waugaman (1/12); · 1/3 to be divided between Robert A. Aust, Jr. (1/6), W. Clark Line, II (1/30), Paula J. Line (1/30), Pamela R. Mones (1/30), Richard J. Line (1/30), and Jaynan Tamarantz (1/30); and · 1/3 to be divided between Russell Shank, Jr. (1/6), James H. Shank, Jr. (1/12) and John M. Shank (1/12). They argue that 20 Pa.C.S. ~2514(5)2 contains an anti-lapse provision that operates to save gifts for the issue of members of a class who are deceased 2 See, 20 Pa.C.S. ~2514(5): Time for ascertaining class. In construing a devise or bequest to a class other than a class described in section 2514(4), the class shall be ascertained at the time the devise or bequest is to take effect in enjoyment, except that the issue then living of any member of the 4 when their gift takes effect in enjoyment. Section 2514(5) does not contain any language requiring the class members to be blood relations of the testator. Therefore, they argue, ~2514(5) saves the bequests to their parents as members of the class of "children, if any." DISCUSSION "It is a cardinal rule that a will is to be construed according to the intent of the testator." Estate of Sellers, 344 Pa. Super. 538, 541, 496 A.2d 1237, 1238 (1985) (citina Hamilton Estate, 454 Pa. 495, 312 A.2d 373, 374 (1973)). To determine the Testatrix's intent "a court examines the words of the instrument and, if necessary, the scheme of distribution, the circumstances surrounding the will and other facts bearing on the question." Estate of Aooleaate, 479 Pa. 300, 304,388 A.2d 666, 668 (1978); citing Estate of Svkes, 477 Pa 254,383 A.2d 920 (1978). The testatrix's intent "must appear with reasonable certainty, such that there can be little doubt of intent." Id. Further, where a will is not ambiguous or contradictory, extrinsic or parol evidence ordinarily is not admissible to vary, contradict, or add to the terms of the will or to show a different intention on the part of the testator than that disclosed by the language of the will. See Estate of Schwenk, 507 Pa. 409,415,490 A.2d 428, 430-31 (1985). class who is then dead shall take per stirpes the share which their deceased ancestor would have taken if he had then been living. 5 1. Testatrix's Intent Here, the intent of Testatrix is "sufficiently clear and unambiguous so as to lead the court to believe it can with reasonable certainty effect a distribution in accordance with the [Testatrix's] desires." Estate of Schwenk, 570 Pa. at 415, 490 A.2d at 431 (c1tino Jacobsen Estate, 460 Pa. 118, 122-23,331 A.2d 447, 449 (1975)). The admission of extrinsic or parol evidence is not necessary. It is 6 clear that Testatrix intended to leave the remainder of her estate to her siblings and the siblings of her husband, or, in the alternative, to the children of those persons. Finally, it is clear that Testatrix, in leaving the remainder of the trust to the four named beneficiaries or their "children, if any," did not impose a requirement that those children must be living at the time their gift takes effect in enjoyment. The Testatrix demonstrated that, if survivorship was a condition to taking under her will, she would have explicitly so stated. See. e.O. In re Patrick's Estate, 409 A.2d 388, 390 (1979)(stating that if the testator meant survival to be a condition precedent to taking under his will, the testator could have explicitly added the language "if living"). This is exemplified by the bequest of her estate to her husband, if he survived her. Similar language is not found anywhere else within Testatrix's will or the codicil. 2. It is Necessary to Apply the Rules of Construction Provided by ~2514. Although Testatrix does not explicitly impose a requirement of survivorship, her intent as to the distribution of the shares of the deceased beneficiaries is not ,..,: ,.-, , fully spelled out. When the testatrix's intent is not clearly stated within the four corners of a will, the Pennsylvania Legislature has enacted a series of rules of construction to aide courts in determining the intent of a testatrix. See, 20 Pa.C.S.92514. The statute provides that the wills shall be construed in accordance with these rules "[i]n the absence of a contrary intent appearing therein." .!Q. Therefore, because the intent of the Testatrix is not clear as to how the shares of the "children, if any" who predeceased Goodwin should be distributed, the Court must resort to the rules of construction set forth in 92514. After considering Testatrix's intent as expressed in her will, her testamentary scheme, and application of the rules of construction in 92514, the court rejects the schemes of distribution of the remainder of the trust proposed by the Trustee and Russell Shank, Jr.. The Trustee's proposed distribution is rejected because it does not include distributions to Robert A. Aust, Jr., et. al. Jacqueline Line Aust and W. Clark Line were members of the class of "children, if any," of Bertha R. Line. Russell Shank, Jr.'s proposed distribution is rejected because it does not include distributions to James H. Shank, Jr. and John M. Shank or to Robert A. Aust, Jr., et. al. James H. Shank was a member of the class of "children, if any" of Clara Shank. Therefore, because Testatrix's gift to the "children, if any" of the four named beneficiaries was a gift to a class of persons, 92514(5) operates to save those gifts for the issue of the deceased class member. 7 I I I I' I:: ,. 3. The Bequest to the "Children, If Any" In Testatrix's Willis a Gift to a Class of Persons, Not a Gift to Individuals. A gift to a class has been defined as a "gift of an aggregate sum to a body of persons uncertain in number at the time of the gift, to be ascertained at a future time, who are all to take in equal or other definite proportions, the share of each being dependant upon the ultimate number." In re Estate of Clarke, 460 Pa. 41, 331 A.2d 408 (1975). "In general, courts have held that designation of beneficiaries by a class description only, such as 'grandchildren,' strongly reveals the testator's group-mindedness. .!.Q. at 411. The number of members in the class is determined at the lime of distribution. lfh at 410. Prior to the enactment of ~2514(5), the rule was that if a class member was deceased at the time of distribution, his share lapsed and, absent a contrary intent in the will, increased the shares of the other class members. See Lehman Estate, 16 Pa. D.&.C3d 481,490 (1980). The legislature, however, has enacted 92514(5) which states that, absent a contrary intent in the will, even though a class member is deceased at the time his gift is to take effect in enjoyment, his gift is saved and passes to the issue of the deceased class member per stirpes. 20 Pa. C.S. 92514(5); see. e.o., Lehman, 16 Pa. D. & C.3d 481 (stating that, if ~2514(5) could be retroactively applied to the proposed distribution of the remainder of testator's trust, the shares of the deceased class members would have been saved and passed to their issue per stirpes); see also, In re Estate of Sellers, 344 8 Pa. Super. 538, 544; 496 A.2d 1237, 1240 (1985)(stating that ~2514(5) is a "restatement of the anti-lapse provision and its operation.") In the present case, Testatrix made a gift of the remainder of her testamentary trust to four named individuals. In the alternative, Testatrix's will directed that if one of the specifically named beneficiaries was deceased, his or her share was to pass to his or her children. In her will, Testatrix identified the alternate beneficiaries by the class designation "children." When a Testatrix designates beneficiaries by a class description only, a presumption of Testatrix's group-mindedness exists. See In re Clark's Estate, 331 A.2d at 411. Therefore, a presumption exists that Testatrix's gift to "children, if any" of the four named beneficiaries, was a gift to a class, that class consisting of the children of the deceased named beneficiary. Barbara R. Baker, unlike the other named beneficiaries, was not survived by children. Because she did not leave any children, the remainder of the trust will be divided between the children of the George Waugaman, Clara Shank and Bertha R. Line. The children of each named beneficiary will divide equally the share to which their parent was entitled. The share of any child deceased at the time the gift took effect in enjoyment is saved by ~2514(5) and passes to the issue of that child, per stripes. George Waugaman, Clara Shank and Bertha Line were each entitled to a 1/3 share of the remainder of the testamentary trust and the 1/3 share should be divided equally to the children of that beneficiary. 9 Therefore, the remainder of the testamentary of Irene W. Roth should be divided as follows: . 1/12 each to Louise Waugaman Goodhart, George W. Waugaman, Barbara Waugaman Horn, and Larry R. Waugaman. . 1/6 to Russell Shank, Jr. . 1/12 each to James H. Shank and John M. Shank. . 1/6 to Robert A. Aust, Jr. . 1/30 each to W. Clark Line, II, Paula J. Line, Pamela R. Mones, Richard J. Line, and Jaynan Tamarantz. 10 ...._-'-;". . ,_'c,;,': ,. ., , "l' ,~) . '."-.\ <;..' .,~"J _ -'t.- '. ,,;.:; , j-~-.~" J', .;,. , '-.' ';':.; , ;,,~ ";,,").. ''''. iJ.-';' ",:':['.. .Cf- .~ ~ ..u ,~ .;~ . ,\a- J: '-. ;...;. " ., CIJ '.... ..... 'v ..... ...", 'w". ", ":;. ,\',i::'l'." , Ii. .h,.. .1"', '," .;.).'~' , ~:. :'. ~ I..' ;-'i."" ".L ,,' .-'::l.':'! ': ;:;{ " ;;;""~~:~,~\ \" ;;~:. '.',). ;..v:....._ :.,.,\>,...~ '-'''~ , ~ :.-f;',:: " :> ;~". 'J , " '...... ...~ . d' " " ,.( '.,' . ., .' .f . . No. .2.1:~O. PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY in the Estate of Irene W. Roth , deceased. . HaroldJl.McLqne _6cling To ~iobar.d<~:eoo::e:osoovRegister af Wi lis for the County in the Cammonwealth of Pennsylvania. IS PetitianerblxlOlle< the execut or af Cumberland, named in the Lost Will and Testament af Irene W. Roth dated August I, 1969 Decedent was a citizen of the United States and a resident af ~ll/{~~~ Borough, Cumberland County, Commonwealth Carlisle of Pennsylvania. Decedent died on Fp-hrlJtJry day of 10th the , Sunday , State af A. D. 19~, in the Caunty of Cumberland Pennsylvania at the age of 79 years. ,au Joo5: her Decedent has not been married and has not had children born to xmm since the execution of the above described Will. Decedent was possessed of personal property to the value of unestimated and of real estate to the value of un estimated as near as can be ascertained; said real estate situated as follows 429 S. Pitt Street, Carlisle, Pennsylvania )(l~'f Therefore, your petitionerWl respectfully applies for the probate of the said Last Will and Testament and for Letters Testamentary therean. Dated February I 'i 1980 ) Name and address of Petitioner;(s)< ~. {)~7( zJ ?Jz"t::_m~ Gear e W. Waug an 308 N. Middlesex Road Carlisle, Pennsylvania 17013 COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND Georae W. Wauaaman named in above application, being duly .-2warr: according to law say(s) that the statements set forth in this petition are true to the best of his knowledge and belief. and subscribed before \d~c '2c,/ fItZ/<4LZ-#-1d# / Ge9fge W. Wau/iaman Sworn me, Jehuary ( 'f. 19 RO ~~j~'1 ~~.~{;\~C :+,' ~___ ~OOmd<Fll~e: ~ ~~~ \.,) 'tJu Harold "B":"Mc[Qn~tln~egister Attorney: Marion R. Lower g?5] Filed; February 20 , 1980 02/-fo - /11 1/- ~ _.J_ ,.,' .~ :;::'.;:;. *' . , ~ ,-' ...~ ..(:: LAST WILL AND TESTAMENT ~b ~1-k &:q, i I I, IRENE W. RO'rH, of Carlisle, Cumberland County, Pennsylvania, being of sound mind and body, do hereby make this as and for my last will and tes tament and hereby revoke all wills and codicils to wills by me heretofore made. FIRST: I give Five Hundred ($500.00) Dollars to Grace United Methodist Church of Carlisle, Pennsylvania. SECOND: I give, devise, and bequeath to my husband, George E. Roth, all of: the remainder of my as tate, real, personal and mixed, wheresoever the same may be at the time of my death. If he does not survive me I give, devise, and bequeath said estate to the Farmers Trust Company of Carlisle, Pennsylvania, in trust for my daughter, Betty June Goodwin of Hyattsville, Maryland. In handling the assets of said trust my said trustee may do with them as I could if living, any law now or hereafter in existence notwithstand- ing, It shall pay her the total sum of $250.00 per month as long as she lives. Should there not be $250.00 interest available in any one month it shall pay the remainder needed to make the $250.00 to my said daughter out of principal. My said trustee shall have the power, in its sole discretion, to determine whether personal emergency conditions require the advance of additional money to my daughter, Betty June Goodwin, and to advance same from principal, if necessary, to her to eliminate any such emergency. On the death of the husband of my daughter, Betty June Goodwin, my said trustee shall pay all of the interest earned on said trust, less expenses, to my daughter, Betty June Goodwin. On her death I give the principal and interest thereon, accrued or otherwise, in equal shares to George W. Waugaman of Middlesex Township, Clara W. Shank, Bertha R. Line, all of Cumber- land County, Pennsylvania, and Barbara R. Baker of Harrisburg, Penn- sylvania. THIRD: For the purposes of this will no person shall be deemed to survive .me who is not living more than thirty (JO) days after my death. FOURTH: I appoint George W. Waugaman of Middlesex Township, Cumberland County, Pennsylvania, executor to settle my estate. If he does not survive me I appoint Farmers Trust Company of Carlisle, Pennsylvania, executor to settle my estate. FIFTH: I direct that Marion R. Lower, Attorney at Law, of Carlisle, Pennsylvania, be employed as counsel in the settlement of my estate. (I k .., ^ /J J F .J /u~'7/U /tJ . / j - ,t,{'7J.[ . Irene W. Roth .// .-'-- U-<U./kU / , rr ' .J (SEAL) 1969 Signed, sealed, published, and declared by Irene W. Roth, the within named testatrix as her last will and testament, in the presence of us, who have hereunto subscribed our names at her re- quest as witnesses thereto, in the presence of the said testatrix, and in the presence of each other. C L ./ ,"-,< . 0:1 (~ I' -, '/ ('-It-f.':--/ f\-\ ~\"^- Q~ ,1'\'1 ';J lo~ , ...w...tI""'~'lo.t.,~~..'.: ;:;....'.':.,1:,;.';".,:,-' " 'c;'~'''' ' . >.. - F'~.\:~ ~t r:,.'~~:.~ ~(~lH.~ ~~~ ~~~l I'C_}~~' I;~',,,,~'l; r\';'.:"~ W:;~ "''''t~ ~~l (@i~ ;,:;ur~ iHi/t f.;~~ r?7;5 ..-~,,/::,: l:'~if II: ::x: III ~ E-4 0 ~< p:: o .J C H .JO:- a. . < ooi :== H o:~ .. . rg H Z ~ ::i . 00 c ~ :== - ,... u II: ,... H < < ::IE , t:; "'5 f...... .c'''''', , ~:.: ~: 11,' ;.~ .r-I!: ~'..~~.: :'$ ,,:.~"~ ~. !~ i~ f('*.,. 1>;1;1 "'~' t@~~ 1<'1 .: .;~,: .:; :': ::X'~~;;~'1~~~~<f'.}1j::';f; {,~~5:~:, CODICIL I, IRENE W. ROTH of Carlisle, Cumberland County, Pennsyl- vania, do hereby make this codicil to my will dated August 1, 1969. I add the following sentence at the end of paragraph SECOND thereof: If George Waugaman or Clara Shank or Bertha Line or Barbara Baker dies before Betty June Goodwin I give the share he or she would have taken to his or her children, if any. August /5, 1969 .\' (; 01 Ad ,___-~ /1",- ,7-.' t; /1. . - Irene W. Roth Signed, sealed, published and declared by Irene W. Roth, the within testatrix, as a codicil to her will, in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, at her direction, and in the presence of each other. c - C.1f ~~'.J , ~7, rJvl (J,,4. y' t{ ~V'-- R. A o-url."_. " ,~...-".,..,,-, R~ -,:~ ~)~ ~ ,~ ~ ~~ t(~; r:....l\ ..:'!:f;' ;::j C", .' .:,'. -.._.',:A.'~l.gk~ .- .,,:;\\,:~).'l~.. ~:.','-:: ~:~'/~!~:~,;~4t~~ ji~{f% 41.(.j _..............._'~,,__..................,~~"_...__.. _...,.,,""...,'.....'..~......,.._ _....._....... ....__._....._,,_...-._____M~___' :r-:: --=:... e: ::t: III :: Eo< ::= 0 < ll:: ...:l 0 .J C H .J .:. .. . <..) < ,.; :3: H a: ). ... Q w on ~ 0 Z z :; <..) a: << Q < ~ 0 U l- e: I- H <I: < ::!: .:-;:::0. 1"'":;" CODICIL CUMBERLAND COUNTY, 88: This ......................l.?:~............. day of .......F.e.btlJar~................... ............................ A. D., 19/J.?9..... before me ..............Ij~r.9.!9..~.....M.c;:.~!:1D.!l.,.............~.c;:.~1!)g................, Register for the Probate of Wills and granting It'tters of Administration in and for said County of Cumberland, in the Common- wealth of Pennsylvania, personally came .. .................MQr.i.9D...~....k9.Yf.<;lLQr.9..~.~h.~LM......~R.ryi.~~.... ............................the subscribing witnesses to the foregoing instrument of writing purporting to be a ....................codicll to the last Will and Testament of .....!r.lj!J:I.'i\..w.....~Rth............................................ Dated .~.l:'~.':l.s.U.?(.!?~te of................~~~.'?~fJ.~...~L~9.~!.i.~!.<<:.................. Cumberland County, Penna., deceased who being duly ..sw.9.rn......... according to law, depose and say, that ..th!ly...w.~r~. present, saw and heard the tesla..tr.i.~........, .......!~.<<:D.~..YY.~...~.~~h........................sign. seal, publish, pronounce and declare the said Instrument of writing as and for a ............ codicil to h.eL......Testament and Last Will, and at the time of so doing ....sh~.......was of sound and disposing mind, memory and un- derstanding, to the best of .thelr...... knowledge, observation and belief. ?~....m"""'R1~~~ ~ubscrlbed before ...~~r.'?~~~.c::.~9.,:,.<<:....I...........~.. ~~~.i.':'.!il.. Register. y ~ f ":N\ar~!'~~"'!.1......b..~....... .n~:.c.....n......~......n'7"""""""'7"'h"""_."'''''''''' '''csili~f((.;::t:O~I<<,,~/....';l............_........... .. 419 __u,..",,,-<- \ OATH OF SUBSCRIBING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY 01>' CUMBERLAND \ This........... ...... ............}.1.~h........ ........ ...... ...... ..... day of ..... ...... .~.~~r.\l."'.~Y.................. ...... ...... ......... A.D., 19..~.9..., Harold. B. Mclane ,A~til1g before me laoluPll(~KII.;1wglster fOI' the Probate of Wills and gl'llnting letters of Administration in and for said County of Cumberland, in the Commonwealth of Pennsylvania. personally came .............. ........M~ri.c;>.I)...~.l,J!?>>:~r..~n~...!\~!h.':r...f!1.!...C;;Rh 1.'?~....... ...,....... ............. .... ...... ,..' .......... .... ...... .................................. the subscribing witnesses to the foregoing instrument of writing purporting to be the last Will and Testamen t of .........J.~~n~..w.,...~.9.th.......... ........ .... ...... ........... ....... ...... .... .......... Da led .~!!fl!!~.t...!r...!?~?............... late of.............~.9.rR\!gh..~U:;:.9.di?!~,........................................................"... Cumberland County Pa., deceased h b. d I sworn d' t I d d th t they' were w 0 emg u y ........................................... accor mg 0 aw, epose an say, a......... .............................. present, and saw and heard the testa.t.r!~..........................> ...........I.r~~~..w......~~!h..............."......................... sign, seal, publish, pronounce and declare the said instrument of writing as and for hllr............. Testament and Last Will, and at the time of so doing ........Shll....................................was of sound and disposing mind memory and understanding, to the best of ...............thllir.................."....knowledge, observation and belief. .........?'r'!.'?r.n..:...Q;:.:................. and subscribed before me this {I( day of February, 1980 ~~.B~.~~~.~.RQ.=........J?~R.~~.Y R:J. J Iii ilL, Register '. l<.. /""'"\~"v....R_ lt~ .... Mar TCiri' R.;..Iow;;r-.................... ............................ \ C . t1?1C ;( / .;...Gh;!e(~.:..lo~iCl<r.;.'...&................................... AFFIDAVIT OF DEATH COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND \ ......~~~~!l~..w..~..~~.~!l~!!!~.~.................................. ................ .................................. .... ...... ....................being duly ........~~9.m............................... says that as nearly as can be ascertained the said decedent .......................... .............I.~!m!l.Yf.,..B.9.th............................................ .............. ...... .... .........,................ ...... ...........................died on ...........~!!~?~Y....."................... the ........!.9!.~..................dlly of ..........~~~.~~?~r.............................. A.D., 19...~.Q., at or about ......~hl:l............................. o'clock,A...M. ....?'r'!.9f.1:l..............,........................and subscribed this ~ .................../.':t....................... day of ..J.~~f,\l.9f.Y....... 19, ..l!9..., before ~::;< ..rattX.'fI...W~t/... .t.Ja.<f.;.1~17..~~:~?::'.................... ueorge{)/'!. augamarif ~k~.'....~ .J3)a~... '0.jji':J':":S....~,.................... ~ ~. X '~a-r'o . cane, c II1g egister OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA} COUNTY OF CUMBEHLAND SS: Before me. the Hegister for the Probate of Wills and gronting of Letters of Administration in and for the County of Cumberland. personally came .........g.~9X9!:..~.....Y.{?!!g~!'!1.C?':l...................................................... who, being duly ....sw,arll................ do~........ depose and say that as..........!:~!:~.~.!~r........................................ of the last Will and Testament of .......If.~.r:W..W....Ro.th.........................................................................deceased ...........h!:.......... will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer Inheritances. .........~.o/.Rm.......... and subscribed before me. ......f:.~r!/.'!r.y............!..'j.................. A. D., 19...~Q..... ~~~~~X";"""""""""""""" Harold B. McLane, Acting Register ...~,...ef:~~!~~.................. \:Jeorg~~augocran .,; 0: Q) 00; '" tU 0> Q) " r-4: Q) 0 U- <"01: .. (I): ~ 0 'IF: .- c => .- C"I: .. C M; ~ ..>: w > '\""i -1 0 0: ~ >.. ~ M: 0. 0 l"q ~ .. M: -1 "'" i:!:l Q) I: ~,. ~ I ~ I: 0 - o .. - ~ - .: >< Ol S ~ u: ~. .....a.. I 8: 0: . ~ M ........ .S =>: o<~ r.l; ~. N :z: ..0: ... Q u.J: "t:l Q): 1:'- ~ .. r--: u.: 0-': co ~ "t:l .- C I .... M: au - 0 qo: :E ("(I .& " *: Q) S .... .. "t:l .,; "t:l bIl .. '" tU - Z >il c: i:i: '" ll< DECREE B . 20th February 80 e It remembered that on the ........................ day of ................................................, A. D., 19......... there was probated and recorded the last Will and Testament of .....:.~:.I?:~..~......~~:.?........................................., late of...........~~.:.~~.~.~~.............................................., Cumberland County. Pennsylvania. Deceased. Letters Testamentary ....................................................... were granted to George W. Waugaman Witness my hand and official seal the day and year aforesaid. 1/ AA. ~:9.~1??2t'4~~.......?.7.~~.::y R' I . , :--n-- . te ... . 1 -~-l, negls r. 421._. RC~-72 tQ-6111 APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT '* COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS DATE APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hcreby made lor consent to the transler 01 thc lallawing sccuritics 01 a Pennsylvania Corporation or 0 Nationol Banking Assacialion locoted in Pennsylvanio: (a) 2 shares (b) Penn Central CorporatIon (c) common (NOTE: In describing securities enter in (0), ab Ole, cither thc numbcr 01 shares 01 stock or the lacc amount 01 registered bonds, in (b), thc name 01 the issuing company and in (c) thc class 01 stack or thc stated interest ratc and maturity date 01 rcgistered bands.) ISSUED ON January 10, 1979 ,and having a TOTAL MARKET V A'LUE OF S $47.12 (Oat.) as 01 the date 01 death 01 the decedent, Irene W. Roth , an February 10, 1980 (Nomo or Docodent) (Data of doath) who was late 01 429 South Pitt Street, Carlisle, Cumberland Co., PennsylvanIa (Streot and Number) (Post Office) (County) (Stat.) The securities are registered as lollows: Irene W. Roth (Noma or names in which certlficatos ore reqlstarcd) A~~Pm~>tM~ EXECUTOR ) George W. Waugaman, 308 North MIddlesex Rd., Carlisle, PennsylvanIa (Nome) (Address) NAME OF APPLICANT George W. Waugaman -308 N. Middlesex Rd. ADDRESS OF APPLICANT Carlisle, PennsylvanIa 17013 COUNTY FILE NUMBER 21-80-111 BUREAU FILE NUMBER SIGNATURE OF APPLICANT ,e' -\...-- NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICAli N, IT WILL T BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES M h /' DATE arc t I hereby consent to the translcr 01 the obove securities now registered in the name 01 the alorcsaid Decedent and waive the Ii ling 01 0 certificate certilying to the payment 01 the transler inheritance tax to which the property 01 said Decedent is mode subject pursuant to the provisions 01 the Act of June 20,1919, P.L. 521, as amended and the Act 01 June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions 01 the Act 01 April 9, 1929, P.L. 343. This Consent to Transler the herein described property operates only in relerence to the estate 01 the above-named Decedent. A~' ,~'\ Signed or the Secretary 01 Revenue B(t (1 ) ~IS, (S,gnaturK}1 !-\S,Q~,kJS8>~,dt~'~- Cumberland \~ '\ (Tftl'r) 1l (C.unty) 1980 REV-51? 15-711 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS . APPLICATION FOR AND CONSENT TO TRANSIiER S5CURITIES REGISTERED IN THE NAME OF A RESIOENT DECEDENT +, ~~ DATElo1ar.. 1'0 19M APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Applicotion is hereby mede for consent to the transfer of the following securities of 0 Pennsylvonio Corporation or 0 Notional Bonking Association located in Pennsylvania: (0) 25 (b) Philadelphia Electric Co. .__.(c)_.C~mmon (NOTE: In describing securities enter in (0), ab Ole, either the number of shores of stock or the face amount of registered bonds, in (b), the nome of the issuing company and in (c) the 'c1oss of slock or the staled interest rote and maturity dote of registered bonds.) ISSUED ON Various Dates ,and having 0 TOTAL MARKET V AWE OF L__..352.25 (Dolo) as of the dote of death of the decedent, Irene \\. Itoth (Name of Decedent) ,0nF~ (Dote of death) who was late of 429 ~. Pitt tit. (Street and Number) Car~is1e Cumberland Pe.nna.. (State) (Post Office) (County) The securities ore registered os follows: Irene W. Roth (Nome or names in which certificates ore registered) ~) EXECUTOR ) George il'. liau;I;aman 406 N.J,1iddle"ex..RoacLCaI'lisJ.u, Pa, 17013 (Nomll) (Address) NAME OF APPLICANT qeorge W. i'laugaman ---Z;ITllN. r'liddleses Road COUNTY FILE NUMBER21.80-l11 ADDRESS OF APPLICANT Carlisle~..Lenna.j20l '3 BUREAU FILE NUMBER SIGNA TURE OF APPLlCANT,&.1~L2'J ZJzWf.~. NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLlc,gltION. IT WILL.NoT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES LP_ . _I, \'9 (;".\ DATE I-l~ /", l! \) , I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid Decedent and waive the filing of 0 certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is mode subject pursuant to the provisions of the Act of June 20,1919, P.L. 521, as amended and the Act of June 15, 1961, P.L. 373, as amended. This is elso in accordance with the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Transfer the herein described property operates only in reference to the estate of the above-named Decedent. Signed,fr the Secretary of Revenue ~t~l~t"" By~o':ljjJ r-K~IfO=.2z$~~ _ '~~-fj", (.,. ~ .--)\ I ~I '~.Jl'1 ;.J. ' (S;gnClI~O) .....'"'<W'-'" L ~ A ' , - -:> - . '.'/. Cumberland l1ttDD"" I.~~\i:. "~I{I)\) . __u_._u_.________ -----\! \. f~ltlf?l l' (County) REv..sn tII"781 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS APPLlCATION.FOR AND CONSENT TO TRANSFER'SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT I ... ~, ~\t~ APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby mode for cCJ1senlla Ihe transfer of the lollawing 5ecurities of a Pennsylvania Corporation or a National Banking Association localed in Pennsylvonia: DATE~lar~ It" 1980 (a) 42 (b)Penna. Power &. Light Co. ._(c)__Col))lllon (NOTE: In describing securities enter in (a), ab Ole, eilher the number 01 shores of slock or Ihe face amount of registered bonds, in (b), the name of the issuing company and in (c) the closs of stack or Ihe slaled inlerest rate and maturity dote of registered bonds.) ISSUED ON Various Dates (Dolo) os of the date of death of the decedent, , and having a TOTAL MARKET V A WE OF S_ Irene W. Roth 724.50 Feb. 10, 1980 , an (Name of Decodont) (Dote of death) h I t f 429 S. Pitt ::>t. W 0 was a e 0 Carlisle Cumberland Penna. (Street and Number) (Post Office) (County) (State) The securilies are registered as follows: Irene IY. Roth (Name or nomos in which certificates are regislered) A~ EXECUTOR ) 408 N. Niddlesex Road, Carlisle, (Address) NAME OF APPLICANT _ George 1:1. Waugaman COUNTY FILE NUMBER 21-80-111 ADDRESS OF APPLlCANT_~~g~lp~~l~B~ BUREAU FILE NUMBER SIGNATURE OF APPLICANT ~~~_Zt.!...~ NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS AP~i?TON, IT WILL$OT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. George W. Waugaman (Name) COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES l-1ar I ~ 1980 DATE . I hereby consent to the transfer of the above securities now regislered in the name of the of ores aid Decedent and waive the filing of a certificate certifying to the paymenl of the Iransfer inheritance tax to which the property of said Decedent is made subject pursuant to the pravisiaros of the Act of June 20, 1919, P.L. 521, as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance with the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Transfer the herein described properly operales only in reference to the eslate of the above-named Decedent. Signed for the Secretary of Revenue "-ell 1\1('['::>" ~ ,j. . By_'::'flI1k~D_l\1~ {Signoturcl 1 d ~~~l, 'k '!~ Gumber an 1J<~~~M~i)\.JIJ-~ "'(c~;;~',yi"-' REY.S17 (8-781 COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF FIELO OPERA TIONS , APPLICATION FOR AND CONSENT TO TRAI'lSi:'ER~SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT ~, ~~~ DATE---101ar. ,,~ ] 9RO APPLICATION (MUST BE FILED IN TRIPLICATE) ( TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby mode for COlsent to the transfer of the following securities of 0 Pennsylvania Corporotion or 0 Nationol Bonking Association located in Pennsylvania: (a) 420 (b) Cumberland County National Bank Corp____jcL__CQmmo11- (NOTE: In describing securities enter in (0), ab Ole, either the number of shores of stock or the face amount of registered bonds, in (b), the nome of the issuing company and in (c) the closs of stock or the staled interest rote and maturity dote of registered bonds.) ISSUED ON Various Dates ,and having 0 TOTAL MARKET VALUE OF 5_.4..1_2.00..00 (Dale) os of the dote of death of the decedent, Irene \'I. Roth (Name of Decedent) , on Feb. 10. 1980 (Date of death) who wos late of 429 s. Pitt St., (Street and Number) Carlisle Cumberland Penna. (Past OHice) (County) (Stato) 300 Certificate # 002181 - Irene W. Roth The securities ore registered os follows: 120 c.er.ti.f:i.cate~IL0021e2~-Irsne-W-.-Roth &. Betty (Name or names in which certificates arc rcgislcredlJune Goodwin. George W. Waugaman 408 N. Middlesex Ro~d Carlisle. Pa 17013 (Nome) (Address) NAME OF APPLICANT _~~oX~ELi'lL..Jlaugam"n COUNTY FILE NUMBER 21-80-111 ADDRESS OF APPLICANT --1+.PJUi._l;liddles""" Roarl ~lis~1' ~a. 17013 BUREAU FILE NUMBER SIGNATURE OF APPLICANT f~~(L-Z,J4.0#LVP'~A'1---/ NOTICE: IF yOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLlCA(ION, IT WILL.)(OT BE CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. AD~ EXECUTOR ) DA TE -l'lar. I C 1980 I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid COMMONWEALTH OF PENNSYLVANIA - DEPARTMEN'T OF REVENUE CONSENT TO TRANSFER SECURITIES Decedent and waive the filing of 0 certificate certifying to the payment of the transfer inherital1ce tax to which the property of said Decedent is mode subject pursuant to the provisions of the Act of june 20, 1919, P.L. 521, os amended and the Act of June 15, 1961, P.L. 373, os amended. This is (1150 in accordance with the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Transfer the herein described property operates only in rclerence to the estate of the above-named Decedent. Signed for the Secretory of Revenue !1~ ... . ""I lil\~-'N" D f's., :Y (tJ- LJ!., ";> (~.J" ~ IJ. .. -,.-;~(\ . By___ _C\:_: . j"" __')J.:..,""......... ~(l ~'~I~ (SIgnaturc) "'-,- '.rr"',< 'l~~. - ~ .-;-, J - , ~ ' (j-'I,'v) tiQo.li~l...d~'& Gumbepland___n_ { '(3'lIle) D (County) . J.' ." ',.. , - . * Rcc-Ji (4-7JI .. COMMDr,WEAL HI or I'ENNSYL \' ANIA DEP.\RT\lENT OF IWVENUE IlUREW OF COllNTY COLLECTIONS ...J / -,f~, ,- //1 RESIDENT DECEDENT COUNTY OF CUMBERLAND 'IMPORT A'NT, -. - --- This return lIIUSt be ctll1\pletcd in detllil und filed in duplicate. with nil nttached. with the Register of Wills of the CUUlllY where dccl'lIent rcsilled; Return is due within nine months nfter dale of denth. unless nn extension is granted hy thl' SL'crctmy of I~cvelllle. (Sl'etiun 70J (If the Inheritance Dnd Escutc Tax Act uf 1961.) I~ TilE \IATTER UF TilE ESTATE OF } ,\FFIIlAVIT OF EXECUTOR C ~%R~XWR ounty IRENE W. ROTH ------- lSTAT~ FULL NAME OF DECEDEf'OTi Latc of Cumberlcmd Pennslllv:aniCL- } 55' Stotc of County 01 ~Cumb.ecl.and Thill as ~lll:h_exEtc..v.tO:r deponenl is familiar wilh the affairs of said estate and the properlY cunstituting " E>:ECUTOR"XX:X:)(;XXXXX~OiQ the assets (h~re.:tlf and their f.lir market value. That at the time of dealh there was no sure dCJlosit bux registered in decedent's individual name, or jointly with, or as agenl or deputy of another, or in decedcnt's individual name, with right or access by another as agent or deputy. with the ~xc~ptiol1 uf the.: fullowing: - NAME ".NO ".PORESS OF BANK OR OTHER If'OSTITUTION IN WHICH DECEDENT RENTED t. S"FE DEPOSIT BOX Commonwealth Nat'l Bnk. . Hanover t. Carlliie,~ THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT rene . ot Farme.rsJ:tust Co., I W Hi h St Carlisle Pa. Irene W. Roth That the contents uf said safe deposit box or boxes are itemized under Schedules IIB" of this return, wilh the exception of the following, fur the reasons hereinafter set forth: ThaI Schedule A allllchc~ herein lInd mll~e part he,reof sets forth fully an~ in detail lIlIthe real property in the Commonwe.lIth or Pennsylvania of which deced~llt died having an interesl therein. It also sets forth thc mortgage encumbrances upon cach parcel of real prop~rty .It the datc of dcnth, giving the amount still due at death, flume of mortgagee, date, rate of interest, and hook and page of record thereof. It also sets forth in the columns provided therefore the assessed valmltion of each of said parcels, the estimated market vuIue thereof us of date uf death of dcct.:dent. That Schedule B atlached hereto anu made pUrl h~reof sets forth fully and in detail all personal properlY wheresc\'er situated owned hy the deeedcnt at the lime.: of death: all moneys left by the decedent at the time of death. \\hc.:thcr in decedent's inullediah: pos~cssion. standing to dccedcnt's credit in banks of deposil, savings hanks, trllst cllmpanies, or other institutions. whether individually, or in trusl for any other person or persons giving also scparately the :H;:cru~d interest thercon, if any, down to the lasl interest day prior tn decedent's dealh in the case of savings banks. and to the date of decedent's death in all other C:'1 ses; all honds, postal saving!'.. treasury certificatcs or notes and othcr e\'idence of indebtedness of thc United States to Ih~ de- cCl..lt:nl: all obligations, wheth~r hy swtute ur agree.:m~nt they arc designated as tax free. of the United Statcs, or ,IllY slate, or polilical suhtli\'isiull Ihcreof, or of :lIIY foreig.n country, which arc uwneu at Ihe time of dealh; .:.::....:u.ille .Ippilid. jC\u.:lty. ~ih'C"\ille, pictures. tJUuks, works of art, h(lus~h()ld furniture, hurses. carriages, automobiles. boats. :and any :\illl all other personal challcls of whatsocver, kind or nature, left hy decedent. togethe.:r with th~ fairly cstimateLl market ,'alue thereof: all honds and mortgag~s held by decedenl and of all cI"ims due ;and owing. JCl:edel1t al Ihe time of death. and "II promissory notes or other instruments in writing for lhe payment of moncy of which decedent dieJ possesscd, of whatsocver nature. with interest thereon. if .II1Y. giving. the facc \':Ilue and estimaled fair market \'alue (hereof, tlnd if such estimated fair,market value be less than the filce value. it s~ts forth briefly th~ r~as()ns for such depreciation as to each item; all moneys pilyabl~ to the est.lle from life insurance floliciL:s carried by decedent: all annuity and endowment contracts the prn~eeds of which wer paY:lble IIpon the death of the decedent; all and Ihe corporate stocks and dividends Line thereon and unpaid ;as of lh: dale of de.::lth. Imnds and tlccrued interesl Ihcreon to the datc of decedent's death anti olher inH'stme.:l1t ~;:('~ ilil's owne.:d hy th~ decedent at the time of death, with the market \'alue there- of at stich time. '\ In the ease of securities of close or raml1~' eorporlltton~, l.h{> vulll(\s repurted url, IlS fur as posAible 8ubstl\Otlatert b~' financial statelnunts of thQ cOrl10rl\tlolls, sh{J~'lnp; the USSf~t,S 1U1Il 1111hl1 i tIes thereof 8S of the dnte of death. Thl} schedule ulRo sets fort.h the tntp.rcst 01' !\'~Cf~lh"!l\t III t1w lime of death 1n an~.. co-partnership or bl1!ilncss, nnd in support of the vallie 01' such 1nterf"!st there is fltUlcxed to saht schedulQ, financial statements showing the assats nnd 11nh111tt~s ot' snid cO-{lortnl!t'sht(l or huslness. A cop~' of the Co-pftt'tnershlp agreement, (if orall a stlltemont setting forth the 1l1lt\\rC 01' llie dg.reemfmt) together with a statement sett1n,lZ; forth the cllaracter of the hllstnl'ss, Its locntion, and sueh other facts tlerta1nlng to the business as may be pertinent to 8 fair unr) .\ust ltPllrn1sf~1 or tile rl~cedent' s interest therein must be submitter). It should also set forth 1n itemized form, together Id th the fnlr market value thereof, any other proJmrtJ-' owned or bequeathed h~' the decedent at 1I\l~ lime nf death. The Scltedule C attached hereto and made part hereof set.s forth II tr'ue nnswer to each IfHjulr)' contained therein and 1n the case of transfers ofpropertl', rea) or Jl~rsC)nnl, within two ~'ear5 of decedentf s death, in contemplation of decedent1 s death, or intended to t6.kc effect in 1losses~10n or enjoyment at Qr after death, said schedule sets forth the nature and value of such properq', to It'hom lrnnsferred, the relationship of the transferees to the decectent, the proportionate share rec:el\'r.H1 b)' el\ch trnnsferee and all other facts of 8 pertinent nature regardinll: said transf()rs. In the Cllse of tr<<nsfers intender! to take effect in possession or enjo~1nent at or after neath, there 1s also at.tAched to the schenule a cony of the deed, trust agreement or other instrument creating the trust. Therf~ 15 Rlso set forth In sald schedule 8. list of all property, real and personal I with its value, which pl\f:.Sf>S nl rlece{lcnt's rteath by virtue of' the exercise by decedent, either individuall')', or ,\oinll)' with another, or an~. power of Rl1point- ment vested in decedent, either individually or jointly, by the will, cteed, or other instrument of another, with a copy of the instrument creating such power attached to the schelillle. That Schedule D attached hereto and made part hereof sets {'orth the ORmes fihrl addresses of nIl persons beneficially interested in this estate at the time or decedent's death, th() nn.turf! of their res- pective interests, their relationship, if any, to the decedent, to~ether w1th the ages lit the titne of' decedent's death of all minors, annuitants and benefiCiAries for life unner ciecedent's Will. It 1l1so contains a statement showing which of the beneficiaries n6JTIcrl in the c1ccencntts wUl, lr nl1Y, died prior to decedent, the dates of' their death, their issne, nnil the relntionship of such issue to the heneficinry. That S.:hedule E attached hereto and ma.de l\ pl\rt hereof sets forth nll (Jroperty, rell) nnt! per- sonal, owned by the decedent .Jointly with another or others, includlng intnngible, standing in the name of the decedent Rod others, plus the date nnd plnce ai' recorrl of instruments effecting the vest! ture of" real estate nnd the date of acquisition of personnlty, plus the name, nctrlress nnll relnt!o'nshil1, if any, of co-owners to the decedent. That Sc/1edule> F attached hereto and made 8. part hereof sets forth fully nnd In detl\il all debts and deductions claimed for ann on behalf of this decedentfs estnte, Inclucilng ruoern] expenses paid; family exemption, where applicable; costs of anministration or this estate; counsel fees rmd fudictary's conunissions paid or to he paid; cost expended for burial trusts, tomhstones or grnvemnrkers, nnd reli- gious services, in consequence of t.he death of the deeerlent; debts /lnd claims owing flntl unruhl nt time of dea.th; taxes accrued chargeahle f'or periort prior to decedent's death (except t.hose nllowed unller Section 651 of the Inheritance nnd Estate Tax Act); together with 11 statement of collntel'll) "l(~dged for obliga- tions, if any. [t is agreed that the flducl11r~' will present proof of slLld claimed ohll~.;lttions \l1)on re- quest, that if the amount actua.lly paid in settlement of nny fee, commission or deht Is less than the estimated amount clntming nnd allowed, that the same will be reported to lhe Regtster of wn Is, nnd that the amount of tax nssesseei can be relissesserl in accordnnce thcre~'l tho That t.he tntnls of th~ appropriate columns in Schedules "A", "D", have been carrie(l forward cnd properl)' registered in the Summary. _.t:-t...... Subscribed and sworn to before me this .....;,;?................ ......._........................ ..... . ...... day of ..... . id..""~=r"'" 19?9..... ..........~~r~~~';r; .~1rypkl~~...... My commission expires: 2-23-84 "C", "E", I1ncl "F" us cltreclell therein, ~~f!!;!!:~:W:z~4..?.~_......_- . 308. N...Middl.esex..RoQd.............................................__. ( Street Number) .CqrJ i.sIEl/PEl.r:m~y.Iy.gniqJ.z.Q.I~.. ................... (City or Town and SlIl.te) NOTE: Before signing uCf!dfiVit. mnke sure nil ))lunk sJlltC'~S In t.be nt'flcll\\'!t 111111 sclletlt111~~ unuexcd nrc filled 1n with detat1s or the ~'orrl "Son~", unrl In Cllse lhe nsset.s !nclutle rllrc flU'1 1In11stetl sucurities, secur j ties of close or {'Ilm! ly corJlorn lions or ItIl t nlerl1S t 1 n /lny CO-lilt rtllf"!rsh 111 or hilS JrlPss, Utn t the data nnll st1\tements requtrec\ umier the T)/lraJ!.ruph nho\'C' reJlttlnt?; to SChlJllull~ "U" IIrl~ IItt.nelll'll. '\Iso mf\k(} cert.ain thnt colnmn #1 in the "SU[tJTI(H'Y" hns h~en propC'l'ly comJl\et~d ns f\t,O\'e-111 r"~ted. RCC_J414_73) . COM.\\O~WEAL. T-H OF PENNSYL.VANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COL.L.ECTIONS TRANSFER INHERITANCE TAX . RESIDENT DECI:DENT. SCHEDULE "A" REAL PRo.PERTY *' Real property in Pennsylvania, wi th statement of mortgage encumbrances upon each parcel at death of dece- dent. Property held by the decedent os tenant in common with another or other, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.") The rlol property locatad In the Commonwealth of Pennsylyanla .hould be de.crlbed by lot and block number, .treot and street number, together with a general description of the property, with 0 reference to tho rocord of the conyeyonce by which tho do cedent took tltlo; If a form atate number of o. crill; olao .tatemont of mortgage oncumbrancos upon each parcel at death of decodent. TaKo,. a..oumont., accruod Intor.at on mortgoges, otc.fore to be lI.ted on Schedulo "F" and mu.t not b. deducted from thIs .chedule. (2) e31 DEPARTMENT VALUA TION CAUTION (Do not writ. In thl. .poco) (1) ASSESSED VALUE FOR VEAR OF DECEDENT'S DEATH ESTIMA TED MARKET VALUE All that certain lot of land in the Third Ward of the Borough of Carlisle, Cumberland County, Pennsylvania, with frame dwelling thereon known and numbered as 429 South Pitt Street fully described in the deed to George E. .Roth & IreneW. Roth, decedent, dated July 7,1961, recorded in the Office of the Recorder of Deeds for Cumberland County in Deed Book "G", Volume 20., Page 120, incorporated here in by reference. George E. Roth died May 5, 1978. (See affidavitiof value of appraisel!iattached ) (One appraised for $24,00.0..0.0. and on.e for $21,80.0.0.0.) Lj-;ur{l, $ 22,90.0..00 Insert this total opposite "reol properly", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. :l..J 700. O(J ~ .' .. " , . REV."~I (8-7Bt COMMONWJ:AL TH \IF PENNSYLVANIA TRANSFJ:R INHERITANCE TAX RESIOJ:NT OJ:CEOENT SCHEDULE "B" PERSONAL PROPERTY . , ~l .!K~~.. ~~q INSTRUCTIONS: This Schedulc IIllls1 disclose 1111 t;1II);ihll~ anJ inlllllgihlc pcrsonlll properly owned indi\'h.lunlly by the decedenl, :'It Ihe timc of his dcalh. Prupnly IIwllcd hy Ihc dccedclll jt,inlly wilh illllllhcr ur IIlhcrs IIIl1st he lislcd under Schedule liE". Intangihlc personal pfUpcrly, lillcll ill Ihe I1I1IllC of Ihe dccedcllI, hut payahle III dealh 10 anuther nr ulhers, including hilt 111I1 limited lu P.O.)), Il.S. Savings Bfllltls and tl'" I:lti\'c lruslllCCtlllllts, mllst he Iisled, despile the fllct that thcy lIrc nflt HI' Ihe administered eslale. Tangihle (1crsnn:tII'llllll~rty shuuld he Iisled firsl (c.g. jewelry, wcming ;111Jlilrel, household gum.ls, IIl1d furnishings, books, painlings, i1utlllHuhiles, hUills, CIC,) IntOlngihle IlcrsCllllll prnperly, sllch as homls, trcasury certificlIh..'s, cash Oil hand ilTld in hank, stflcks, mllflgllgcs, Iwtes, tngelher wilh IIccrued interest IIr di\'idends, salaries or wagcs, insurlll1cc payuhlc tn Ihe c:ilule ur fiduciary in suid capacity, pllrlnership inlcrcsts, intcrest in any undistrihulcd estate of or incomc from uny propcrly held in trust under the will fI( agrcclncntllf anolher, cven though localed lllltside llf lhe Stulc. ill the tinH: uf dealh, shlluh] he listed in this sC.:hcdulc. Item Nil. nEM List .Ind dcscrihe full)' UNIT ESTIMATED VALUE MARKET VALUE DEPARTMENT VALUATION (Do nut write in this splice) I. Household goods, personal effects and tangibl e personal property (See affidavit af value of appraiser attached) ') s- 6 shares, common stock, Mobil Corp., ID-202366 ~.56bl 6 shares," " " , Mobil Corp., IE-505569 ~' "J ~obi I Corp., Reg. URM 36815, Debenture stk, 8 1/2% due 200 - $1,000.00 (See letter attached) ~obil Corp., Reg. URC 131847, Debentu~e stk, 8 1/2% du 68.0625 200 - $100.00 (See letter attached) [Mobil Corp., Reg. #RC 131846, Debenture stk, 8 1/2% due 68.0625 200 - $100.00 (See letter attached) I share, common, Phila. Electric IC0217462 u.NY 10 shares, common," " "<::056991 I share, cornman," " " #C0422467 12 shares "" "" "#C0477050 , I share," " "" "#C0673907 2 shares, cornman, Penn Centrol Corp.,u~~ 28918 25 shares, cornman, General Motors, KL706-523 White Consolidated Industries, #CI9198, 5 1/2% conver- tible subordinated debenture due 10-23-1992 -$100.00 White Consolidated Industries, IC19199, 5 1/2% conver- tible subordinated debenture -$IOO.oo(Letler attached) White Consolidated Industries, UC19200, 51/2% conver- tibl e subordinated debenture -$IOO.OO(Letter attached) White Consolidated Industries, #CI9201, 5 1/2% conver- tible subordinated debenture-$IOO.oo (Letter attached) 8 shares, preferred, White Consolidated Industries, "3.00 series B" serial pfd. # B-326 20 shares, common, Empire District Electric Co. I JCa 2719 10 shares, common, " 'NCa 19923 2. 3. 4. 5. 6. 7. 8. 9. 10. II. 12. 13. 14. 14.093 " II II II II " 23.562 3.468 98.1875 15. II II 16. II II 17. II II 18. 33.00 19. 11.687 20. " " " " " " " Insert this total oJlJlosite ul'crson.lI Property", Schcdule un" in the etAs Reporled" columllun the last pagc of this rcturn. x X Page I T atal \ . y $ 812.00 (381.00) \381.00 710.63 ..3 11. s-c 37'/.Sl 68.16 68.16 " 14.09 140.93 14.09 169./3 14.09 47.12 1,336.72 98.18 " " 98.19 98.19 98.19 264.00 233.74 116.87 $ 5,164.48 . " ... ....~ .. . *':' . ' . ,..; ~', '.. to ~'. w' - REV.4~1 (B.78) COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERiTANCE TAX SCHEDULE "B" PERSONAL PROPERTY RESIDENT OJ:CEOENT INSTRUCTIONS: This Schedule must disclose all tangihlc .uHf illlilllgihlc personal PCllI1CrI)' llwlII.:d individu:.llly by the tlcccdenl. at the time of his dc.Hh. Property owned by the decedent jointly with .lIlllther or others mllst he listed under Schedule uE". Intangihle pcrsunalllwllcrty, tilled in the 1I1IIIIe of the decedent, hut jlilyahlc al death 10 lIt1tlthcr tIC llthcrs, incllUling. hutllot Iimitl'd 10 p,o,n. u.s. Savings Bl'lllls iIIltl tentati\'e trust accounts, must he listed, dcsllitc the fuel thai they lire not of the illhninistered cs(;tIC. TlIngiblc personal Ilrn'll~rty should he listed first (c.g. jewelry, wearing apparel, hOllschuhl gClIILls, and furnishings, hooks, puinlings. autonwhiles,lwats, etc.) Intangible personal properly, Stich as hlllUls, treasury certificates, cash on hlll1l!lInd in hank, swcks, mnrtgagcs, notes, ttlgcthcr with accrued interest or dividends, salaries ur wages, insurance pOIyahle lei the esllltc ur fiduciary in said capacity, partncrship interests, interest ill allY undislrihutcd cst ale of nr incomc from <lny property held in trust under the will or ugreel1lent ufantlther, even though lucated tlUlsidc 41f the State, at the timt: of dctlth, shulIld be listed in this sclledule. UNIT ESTI\tATED VALUE MARKET VALUE 5,164.48 $ 2,387.76 DEPARTMENT VALUATION (nil nllt write in this spucc) lIem rmM Nn. Listllnd descrihe fully TOTAL CARRIED FORWARD PAGE 1 2 1 Farmers Trust Company, Carlisle,Pa.-checking acct. No. 4-3472-8 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36'. 37. 38. 39. 40. 41. 42. 43. 44. 15 shares, common, Empire District Electric Co., iNCO 33510 22 shares, common, II iNCO 50222 2 shares, common, Penna. Power & Light Co., iNg .421293 40 shares, common, II II # NC 337418 -0- 20 shares, common, American Radiator & Standard San. Corp., #C0540903 100 shares, common, Wellington Fund,lnc. #C 188585 3 shares, common, II II II II #CB 746855 3 shares," II II II II II #CB 631415 3 shares, II II II II II II #CB 847404 3 shares II II II II II II #CG 037783 , 4 shares II II II II II II #CG 090253 , 3 shares, II II II II II II#CG 142036 3 shares, II II II II II II #CG 192215 4 shares, II II II II II II #CG 239210 100 shares, common, LEXA Oil Corp, 115723 100 shares, common, Canadian Pacific 'Um}NC09257 12 shares, common, United Utilities Inc. #CO 6894 4 shares II II II II II #CO 16439 , 4 shares, II II II II II #CO 67235 20 shares, II II II II II IICO 89899 '" shares, II II II II II IICO 118874 ~O shares, II II II II II II NC 018569 44 shares, II II II II II IICO 129892 11.687 175.30 II II II II II II II 257.11 , 17.245 34.49 II II II II , 11 II 689.80 worthless 42.240 17.312 1,098.12 ('::::\ ) 28.92 \ \ 28.92 ! 28.92 \. ) 38.56 (' ! 28.92 \ 28.92 \~.56:... ! 0.00 4,224.00 207.74 69.24 69.25 346.24 69.24 346.25 761.73 <<. 'I. 011' .~'l, (,If .j f. 1,L, -.G'i. {;'I' -2-1, "'I' ,N, 1 :L 54.906 r.U'. (9.64) 9 (., J'. 0-" 27. (' It 1.1, c 1- II II II II II II .. II II II II tI It II II II II II . II I II II II II II II II Ins crt this total opposite -'Personal Prn[lcrty", Schedule uB" in X X $17,115.39 the HAs Reported" column on the last page of this return. Total Page 2 '/r, / 56. 57. 58. 59. 60. 61. 63. .. 4 . RI!V..." (8-7111 *f! ~ ~., ..., ". ", COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERiTANCE TAX RESIDENT OECEOENT SCHEDULE "Boo PERSONAL PROPERTY INSTIUJCTIONS: This Schedule lIlllst Jisdllsc ull tilngihlc alll! illlilll~ihle personal properly owned individually by the decedent, lit the lime (If his death. Prupcrly IIwned hy Ihe deccllcIII jllintly with anflther ur uthers must he listed limier Schedule liE". Itllllngihlc persollal properly, titled ill the name of the dcccdenl, hut pilYlIblc 111 dClIlh 10 another nruthers, including hUIlIClt limited Itl (1,0,0. U.S. Sil\'ings BlllUls and tClllath'e lrllst accounts, mllst he listed, despite the ract Ihnt they urc IHll "t' lite ildlllinislcrcd eslatc. Tangihle pcr:'iul1llll'lllPl!r1y shuuld hc listed first (e,g. jcwclry, \\'cnring aPllilrcl, househuld gouds, und furnishings, IUXlks, painlings, :Iutonwhiles, hUll Is, ctc.) Intangihle personal property, such as hunds, treasury certirieiltcs, cash 011 hand nOli in blink, stocks, Illnrlgagcs, IIClles, together with ;Iccrued interest ur dividends, salllrics or wages, insurance Pllyahlc tn the estate IIf fiduciary in sllid cap achy, partnership intercsts, intcrest ill anl' undistrihuted cstate or or incumc from any property held in trust under lhe will or ll~eemcnl of .uUlther, evcn Ihough Im:ilted uutsidc of the Stale, at thc time uf death, should he listed in this sclledule. Item No, UNIT VALUE DEPARTMENT VALUATION (Do not write in this space) ESTlMATEll MARKET VALliE rmM List <lnd describe fully 45. 46. 47. 48. 49. TOTAL CARRIED FORWARD PAGE 2 5 shares, common, United Utilities, Inc. #NC025856 37 shares," " " " " "#NC 031734 300 shares, common, CCN8 Corp., #002181 34.692 shares, unissued, Wellington Fund, Inc. 60 shares, common, CCNB Corp. , Cert. #002182. The certificate is for 120 shores but is in names of Irene W. Roth, decedent, and Betty June Goodwin, her daughter, which by Penna. law is a tenancy in common ownersh ip of 1/2 of the 120 shares. Cumberland Valley Say. & Ln Assoc., Cert.#6693556, princ. + int. to dt of death, 2-10-80 Cumberland Valley Say. & Ln Assoc.,Cert #6703988, princ. + into to 2-10-80 Cumberland Valley SOy. & Ln Assoc.,Cert #6693625, princ. + into to 2-10-80 Cumberland Valley Say. & Ln Assoc., Cert #6682849, princ. + into to 2-10-80 Carlisle Bldg & Ln Assoc., Cert #11-00-3127, prine. + into to 2-10-80 Carlisle Bld.9 & Ln Assoc., Cert #11-00-3274, princ. + into to 2-10-80 Farmers Trust Company, CD #13841, princ.+ int.2-10-80 II II II II II I CO#13864, II II II 11 II II II If II, CO#14273, II II II 11 II II II II II, CO#14274, II II II II " " " " ", CD#019882,"" " " auphin Deposit Bnk & Trust Co. ,,0) #0602012784 (...p.rinc. + into to date of death 2-10-80 (~20,000 + $236.uB) " " " " " ", CD#0625013328, Princ. + into to 2-10-80 ($15,694.87 + $139.58) " " " " " " CD#0625013350, princ.+ into to 2-10-80($15,000.00 + $84.19) 17,115.39 $ 86.56 640.54 3,000.00 G34.43) 600.00 335": ,f'1/ 17.312 II II 10.00 6: l).) 10.00 50. $ 10,020.85 51. 15,842.82 52. 30,064.65 53. 1,007.72 54. $ 35,300.21 55. $ 11,094.35 10,008.06 30,181.25 10,016.11 11,017.72 15,151.07 20,236.08 62. 15,834.45 15,084.19 Insert this total opposite "Personal Properly", Schedule uB" in X X $252,636.45 the "As Reported" column un Ihe last page of this relllrn. Total Page 3 J . . ~ . REV.",I (ft-78) R(\T,f- * . . COMMONWEAL TH OF PEllNSYLVAHIA TRANSFER INHERhANCE TAX RESIDENT OECEOENT SCHEDULE "B" PERSONAL PROPERTY INSTltUCTIONS: This Schedule must discluse all tangible allJ intangihle personal prupcrly owned individually by the ucccdcnt, at the lime nf his death, Pcollerly U\\'ncd by the deccdenl juintly with another ur others must he listed limier Schedule "Eft. Inlangihlc pcrsollill prnperty, titled ill the T1:t1IlC of lhe decedent, hUI p<lynhlc at death In another or nlhcrs. including hut l1ullimitcd III P.O. 1>, U,5. S,l\'ing,s BlInds ,ulll tentative Irma aecuunts, must he listed, despite the fuet that they arc not of the administered estate. Tangible personal prnpcrl)' should he listed first (e.g, jewelry, we:'lring olPparcl, IwusL'llUld goods, and furnishings, honks, paintings, autunwhilcs, hua ts, etc.) Inhll1giblc Ilcrsonal property, sneh as honds, treasury eCrlinclltcs, cash on IHllld and in hank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insuruncc payable to the estate or fiduciary in said capacity, partncrship interests, interest in ilny undistrihulcd cslute of or income from any prnperty held in trust under the will or agrccmcnl of "nother, even though located outside of the Statc, .It the time of dealh, should be JjSled in this sdJcdu.lc# lIem I1EM UNIT ESTIMATED DEPARTMENT No. List and dcscrihe fully VALUE MA.RKET V ALlIA nON VALUE COo not write in this space) TOTAL CARRIED FORWARD PAGE 3 252,636.45 64. CCNB, Bank, N .A., CO N 15352, principal $20,000.00 $ 20,033.33 + $33.33 into to 2-10-80 65. " " " " ", CDN 14398, principal $1,000.00 + $ 1,001.00 $1.00 into to 2-10-80 66. "" " " ", CON 13525, principal$II,023.81 + $ 11,422.13 $398.32 int. to 2-10-80 67. " " " " ", CON 17948, principal $15,705.33 + $ 15,736.34 $31.01 int. to 2-10-80 68. Presbyterian Homes, Inc., Dillsburg, Penna., Refund 740.86 69. Proceeds of Prudential Life Insurance Co.,POlicy No. 631.27 505-213-389, Beneficiary deceased, principal $320.00 + $311.27 dividends. 70. 14K white gold filligree stick pin set with two diamonds. $ 125.00 (See certificate of appraiser attached) 71. eries E U.S. Savings Bands; Principal + Interest to Feb. 34,112.82 10th, 1980, Date of Death, (see attached sheets) 72. eries H U.S. Savings Bonds, (See attached sheets) 5,500.00 73. 34.692 shares WEllington Fund, common J~t.i)e ~34.43) .33~--: fJJ 74. U.S. Income tax refund from 1979 $ 642.84 75. Po. 1979 Income tax refund 46.82 Insert this tota.l opposite HPersOI1lI1 Prnperty", Schedule uB" in the liAs Reported" column un the IlIst pnge of this return, x X Grand Total -342,963.29) J'Il 'lCd: 1/ 1 ~:l91C RCC-1~ tf'~, )f.~t, . ....-.... :If 'f: .,,;\;~'t.;.~::~ ,.,,(\ .",'.""'',;''';'''''1.;'; , ...,\. ' l~\.\\\\ltl~.,.tl:.;\I.:.11 tW P~'~~~Yl.\",\~l.\ rt.tA~~F~"H l~n~"!tIT.~"t'\: '1'\\ SI'I'I':III'I.i'. "(''' T11\"<..:i."1-:lt.... ..'::s IllEXT I\I.TFIIF\T (ll 1l1d IIt'el..lt'lIl, ....'Illltll 1"-0 Yj':ll'Snt'.,"'nlll, lllllkl' ;lIt~' tl'llIlSl't'!' olillllY ltl;tI.l','fal pU1'1 lIfl!ls l'stnt.l', \\'11.110111. recl'I,'IIlJl; 11 \"11111111111-' lII:d adl'llulltc> I:UIIS 1111'1'<1 1 1011 t 111'1'1'1'01".' C\1ls.....l'I' ,'f'S 01' 11(.) Nu (:,!) III It ,tl'l~t!llt." t., \Ii 1 t h III !.Int ~'l~" rs u f' dl!ltl.h, 1.1'11 liS t'~~ r II "OPI!1'!.)' l'roll1 111~1t"'1 t' tO~I~;;j'"f unci HilI) lhnr OJ' ,",thers (1IIdlllllll~ a SpOllS'~) in Joint. III'! Ill! I'sll I 1'';' (AnsI';"" y"S 0" IHl) NO (:t) If tht.! ItIISVo'er to (1) (II' (~) aim"" is III tlll_' 11t'l'lrIlHII.I\'I! stllll': (Ill ,\~:'I! nt' tll't:I!lh!I\1. aL t.IIlII! HI' tl'llll~;fl!r (h) St.atl~ nt' Ilecel!l!nt.' s 111!/llth III t.111l1~ 01' muklll~ tl]l' l,ralls!"I'!". (Sotl'I). (c) ClltlS'~ nl' 1I1~cech!lIt' S 1\1'11111. (Xut.l! 1). (.1) IHc'df'cedf!lIt, in his 111'1!l.lmp, 1lI11ke !lilY lrll1l~f'f"!I' (II' pro)1f'rt~' wlt.hout rl'l:*!t\'ln~ It \'Iduuhle or IUh.!lllIlIt~ conslcll!l'ntlnn therpfur .....hlch W/lS to lulw et'rl'c:t. in Imssl.'ssillll or f'n.lnylt\l'I,l Ilt 01' 11fter his 1I...."tIl1 (Answer ~'el'i 01' IIn) NO (It) \\'IIS tlll'rl! un~' pnsslhiltt~' thal Ulf! pl'opl!rq' l.l'lInsf'l!rrl!'llIli~ht. rl!llll'lt ul..t,r..,/.lns"I!l',lr or his I!st.nl.f! 01' he slIhJ.!Cl to Ills 1'0\\'1'1' uf' dlsl'osltlllll'! (AIISVd!1' ~'.!S III' 110) NU (ll) Irllott I\'(lS I.h'" tr;t1Isl'nrl!C'S 111;I! at tlml! or cll!t:f.!lletlt.'s dent.h? (:i) 1)ld ci....cC'lIent. In hls 11 f'etlTllI! mllke /It1Y lrllftst','r wi I.hutlt recel\'lnJ!; II \'ulUllbll! Hnll U1lel)lIl1te consfdl!l'utfan therefor ullclt!r widell tl'unst'erClr expl',!ssl~' or Impl Il!Il1~' reser\'I!S for his 1 II',! or IU\~' pf!rloll wldcll docs not In l'Iu:t ('lid befnt'!' his Ih.!ath: (u) Thl! pnssf~SSi(J11 oJ" IHt.lO.HIlf'llt 01' HI' tilt.!' rlJ!;lll tu tllel)l1l{~ frllm t.114-' projlPrt..y t..ransferrell't ('\nsWI!r \'I!S flI' un) NO (h) Thf! rl~ht. to fil~sigllut.e the Jlersons ....ho stud I possess or enJoy thl! property trunsr~rrcll or illcon\l~ t.hl!ref'rIlTll? (Answer yes Ill' no) NO (Ci) If the nns.....er tn (!)) (h) lllim'p. is In the Ilfl'lrml1t..ivt.!, st.nl.e wlwthef I.h'..' rl~llt. was rcservl~d In decedent 1l1on~ or ut.hers (7) Old flececlcnt In his 11t'1.'l.lmc Tllltke II trllllsf'cr, t.he <:llnslfh!rlltion for which ....ltS t..rl.!.l'\~erects promise to pa~' income t.n or Ihr t.he IJenf!fI I. nl' eltrc 01' t.ransf'l'rnr'! (,\IISWIJI' Y"s 01' nu) NU (H) UIII decnrlent., 111. aTt~. t.illll', t.rnllsfer jlrf)Jler1.~'. l.hf~ 111!1\I~l'icllll 1~1l.\lt:,.mcut of' whic:h WUS suhJect to chllTlgc, hecause 01' It reser\'l~ll 110'0'0'1'1' to ltlt.l~r, 1In11!ltd. or re\'lIkl.!~ ur \\'1I1ch coulll revert to Ih'!CI.!lll'lll \lillieI' terms of trnl\sf'er or h~' npl!rllt.lnl1 or lltw1 (,\IIS....-I..l' ~'l!S ur TIn) NO (0) If the answer tu (Ii) 1l1lovI' is in t.hl! 1l1't'lrllllltl\"c, wns till! llllwel' tll III tf!r~ Ut1lf~lIft, nr I'(!vnke t,!lc!!ntcl'- cst 01' thc henef'1clar~' t'l'sl!rvc!cl 111 tILl! <\PCI'!l!fml. nlone or thl.' ch!ccllent and I)thers" (:\ns.....cr yes or nl)) NO SOTl': 1: The nnswcrs lu t.llnSI~ 'luest.ions should be SUJlIl(ll'tl~d h~' lIft'ilJIlVi t. h:,' the ntt.ct\lting physician ns well liS II copy of t.he Ileat.h CIH-t.ll'lculi!, SOTE~: II' llnS\'ier tn ltll~' fit' t.llt! II!JUVI! '1UI!slIIlUS is Yf!S. set l'tlrl.h helnw 1\ cl,!set'iptlnn of the flroJlp.rt~' trnnsferre", itls filiI' 1I1llrkl!t vallie at. lIute of death, clutes 01' trlltls('crs alii! to .....hom t.1"ul1sfcrred, with relationship of t.l'lIl1sf('rees t.o decellent, il' 1111)'. 511hll1l t. co!,y of /lny trust. .1I.!!!fl or IlIstrllJnellt, It' trllTlS- reI's IIr.;! claimed t.o he Tlon-l.lIxuble, u1so Sllhlnlt dl!tailell Slut.Cl11lmt n1' ('acts fill which suicl claim Is 1Il1sccl. SOT1!: 3: J.lst nppltcnhle }I1'olll!rty he1n..... III 11Illllner in \lilllch pI'Il\'lde.) III SC'hedules :\, B. or g. ITEll 111~SCnll)'l'I(IS ~L\IlKET VAl,Ufo: (gs l; I. mil tell) 1)10:1'1'. VAJ.1JA'fIO~ (U1~1'l. 0111 ~.) NONE InSI~rt thiS t,ovtl flppOSit.n "l'rlll1sfers", Schell1l1e "e" in thc! "As Ile)lort(!d" f:1)11U1D1 nn till! I :lst pll:.!;"! 01' t.hls retllrn. -0- .~ , . ,p .::tL' \-" rr T r: ,RCC-37 (12-63) l'ml~IOS\\'EAI."1I O~. I'ES~S"YI.ASIA TH,\NSFEH INIIEIlITASCE TAX R~:SmENT 1l~:n:D~::O;1' SClIEI1I'I.E "11" I'... ~~~~ ,..-.' ',-"" !It ~\~~.~~~~~~..t~ IlE:\ EFIC:IAIIII':S IlEI.ATIOSSIIII' I nEN~:FICIARIES AND ADIlIlESSES If I II SlJlll'lI'EIl I 1l,\'I'E . . ( stt'IH'II1 !'<"Il or 1)1.'.(..1.'.1)1.'.'....1' ,Stille lull nltl:lt'S and :uldl'l'~}H'S u1 ,',',II",.'!',I,',',: i1h,:,g,~!"","",,\.~t"'I',,,',',lt'.Ii.:,I.I'II.'n S'I'."I'E ,:;,:S I 111,... hun' un inll'l't'til, \'estl'd, cont ingenl . ~ ., . . v.-l:.\(', in ('stUlL') furth tills fai:t.) (lit ~O I HI H.l1I " I I _ _~Dne___L-Y.e5. _-1_t'ol/A I ! INTEIlEST (W II~:NEFICIAII\' iN ESTATE T Entke~idue of Estate LLp.er Pore, SECOND of ., in trust for others than lineals 15% Farmers Trust Company I West High Street Carlisle I I- I j I ~ I I I_ I I- I I I I , I I I I)f.'ponenl f\lrt.her says thnl. nil the nho\'p'-l1l1W'11 heneflctlll"ies lire Ilvlnl!; Ilt thts lInll! I~XceJlL helow: NA~n: "1 I I I I I I DATE O~- DEATIl H~:SIDENCE .. o . --2- ~ .. .. -. c .~r. s ,_... ;I s.- 'Oc.8 < E. .:. o. oU"" -~" e~~ "EO. !:l " _ 0:: \ Heal Property Personal Property Transfers ....... Gross Taxable Estate .. '" ~ !- Z I.:i ::;, I.:i en - .,. ~ eo.. eo.. -<: I.:i :I:' I- a 0< ~ o t.l !- .,. ~ t.l !:i ;:: '" o '" i: o z ~ - 1= ~ o c:; I.:i I: -<: --. . 3: w z w ~ ~ ;:. ... SU~IMAHY (Seh. "A") .. (Seh. "B") .. (Seh. "C") " . .. n . .U U '" c 'c c 2- >- '" c: c: Q) c.: - Q) 3 .. c U 'C ~ .:l "0 C ..!2 ill .a E :> U " 's .E ~. ~ :: ~ "" ~ o ~ o " ~ - i u ~' c u (1) ('\s H,'porl,.,l) $ 22,900.00 $342,963.29 $ 0.00 $ $ $ .365,~63.29 ..l -< en ::( e:.:: "'" "'" -< Q Z -1: l- e:.:: o .... ,.; e:.:: . , (2) (As Dl'h'rmitll'd) $ $ $ $ $ $ l') ~ . life uJ ,- c oe i!l2 j~ c . " .,,:c. c - 0" 'C~ e_ :E" 8 RCC-38 '* COM\10NWEALTII OF PENNSYL\,ANIA TRANSFER INIIEI\lTANCE TAX srllEllllLE "E" .IllINTI.Y OWNEIlPlwPElny RESIOENT UECEIJENT INSTRUCTIONS: Tht~ SChl',ltllt! mllst c1lscloSI~ nil IIroptJrty, relll IUIlI 1H!I'Sflnlll, OWTIf~lt h)' 1.111.' III?CI!.h!llt Jointly with finuther C1I' ~lt.hcrs, lIlC~'"dlllJ; IntltllJ,tthlllS, st.llncltll~ In the nllmH 01' t.he ctecedlWl 111111 others. J.tst r~i\l l"'sllltl~ ftrst.. us ('llllrt'ties, ur Joint lX!llfutl.S, J;I\'III~ hrlef dt!scrlption, liS hHItCl1tml t1llth~r Schedule "A", 1'1us the clflt.t~ IUtll plnet~ of rt!cnrd 01' In~trlUtlf!nl. et't"Jc:tln~ vcsl.l turf!, hut .In not. Include cl\t.trctlcs or oul 01' statl' fl!lIl miLnl!! \'IlIIlC In eslutc \'Idllutlun c:lIlumn. Pt!rsol1ltl Jlrop~rt.y shnuldllu lIst.ed us in Sch~(lule "U", pIlls dllll! 01' IIcqulsl lion, IImt the 1II1m!!, Ilchlress IITHl relllt.lCllIshlp (J f' uny) of' co-owners to the cleceth~I\t.. Description of Propert.y, UIlt,e of Acquisltlon, SItlt:c Address wut Hclnttonshlp of' Co-O\llllCrS, unci P1ncc or nccorll of Instrument. wheN' Henl Estnte. .. . >Q<) y, ',(777'1:. XX ()-;( Yx.; ,(XY/J ~ X'X> ~~ ~., l:n 1 t pc r"ccn tnJ;c Vulue Shure Estltl.e ValUlltlon Dol'MITI,lENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Ent.ire Decedent' 5 property Interest ()< ~.'/'. . ;IY'.t.l",Ci( . ,.. .?f<2:XX , . IX '(/)7')') . X', ~;V:XX m 'I'XN NONE Insert. this tot.nl opposlt.e tt,Joiutly Ow lied Propert~'", SCllcdule "E" In the "As He If)rt.c.l" colllr:lll Oil the lnst pll;11 of' this return. $ 0.00 $ 0.00 .. . REV-484 EX+ {3'801 File Number Estate Name Date of Death Social Security Number INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) 21-80-0111 ROTH, Irene H. 02/10/80 REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritanco Tax Appra;ser In and for tho County of Cumberland Pennsylvania, do respectfully report that I hove appraisod the roal and personal proporty os reported in the forogoing return at the values set forth opposite each item in the last column to the right in Schedules "AU, "B", IIC", and HE" Doted: November 13, 1980 INVENTORY Real Property (Schedule A) Personal Property (Schedule 8) Jalnt.Held Property (Schedule E) Transfers (Schedule C) TOTAL GROSS ASSETS len D.bts ond Deductions (SCHEOULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annulths, , . , , . . . . I . . , I FOR USE OF REGISTER ONLY Tax on $ Tax on S Taxon $ Tax on S Tax on S Exemptions Tatol Estall! Len Credits DATE OF PAYMENT .iLI""!d /-/(1,..1 II}(J j INHERITANCE TAX APPRAISER VALUE AS APPRAISEO ADJUSTMENTS CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE s 22,900 00 00+ 342,968 11 to+ None 21l+ None 30+ 365,868 11 40- ~ FACTOR ~ 6'. " 15% TOTAL TAX INTEREST FROM BALAN CE TO AMOUNT PAID S INTEREST FROM BALANCE OUE PRINCIPLE VALUE COMPUTATION OF TAX $ $ $ $ $ $ $ $ TAX CREOIT $ 92+ 93- COOl' \ REV-S1B FO (7-80) ~~ NOTICE OF FILING OF APPRAISEMENT COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS November 13, 1980 George W. Waugaman 308 North Middlesex Road Carlisle, PA 17013 RE: Estate of County of File No. Irene l~. Roth Cwnber1and 21-80-0111 Dear Mr. ~laugaman: You are hereby notified that the original appraisement in the estate of Irene W. Roth has been filed in the office of the Register of Wills of Cumberland County an November 13 , 19 80. Said appraisement reflects the following valuations: Real Estote Personal Property Jointly Owned T ran s fers Total 22,900.00 342,968.11 None None $365.868.11 As to such tax thot is paid within three months from dote of death, a five (5%) percent discount is allowable. As to ony tax that remains unpaid after nine (9) months (fifteen months when deoth occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of deoth, interest ot the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 af the Inheritance and Estate Tox Act of 1961,72 P.S. 2485-1001, P.L. 373. Date November 13, 1980 Signed .--i0' I -:f[. ~'" ? ) 'Duo} J l/lflt}H!1 Title Chief Appraiser NOTE: This is not a bill. ~ ~ ~ ~ <: :>: Z ~ ~ 15 0 ;.. J>l 't:l .... lzl c:: '" i Q) l <U .... U H U U .... N N - 0 ~ - ~ ~ 0 ~ 0 ~ ~ ... 0 CIl 0 Z 0 '" CIl ;.. ... 0 - lzl Z z E ~ ... lzl Z ...:i ci - 0 ~ z :.: ~ ~ ::;: Cl :J u t.:l ...:i Z ~ Z ~ 8 0 ~ z ~ '" :J ~ Q , " I~. . : . RCC.U (4.731 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS SUPPLEMENTAL *' ,.::< 1__ h'.. III COUNTY OF CUMBERLAND RESIOENT DECEOENT IMPORTANT, ThiN return must be cumpleted in dctailllnd riled in duplicate, with 1\11 uttuchcd. with the Register of Wills of the County where decedent resided; Return is due within nine munlhs lifter date of death, unless un extension is granted by the Secretury of RC\lenue. (Section 70.1 of the Inhcritance and Estate TlIx Aet of 1961.) IN TilE MATTEI{ OF TilE ESTATE OF } AFFIIlAVIT OF EXEClJTOI{ lUOlcII:llIlI:rRlltXIIR County ,., a; ,_ r- ;~r:'l <::> ",'" .~:: :::J "'~ ;;:,X ,~;'i I => ~o ~..: fg ::-:> <n'" -- ..to roM ~:~ N ;.09 W ::~.:,"':> ~:~ :.r; -'1-" ,.'(FI v ' ~ .1') :, :'-l ".~n .; ~-:' ::'11 ~ ., ::.. '~/)::~ 'C Executor IRENE W. ROTH ISTATE FUL.L. NAME OF DECEDENTl Late of Cumberland Pennsylvania Cumberland "} 55: State of County of George W. Waugaman ~Jlri(~7it(9OX of the estotc of the abovc-named decedent being duly sworn. depase S and say S Decedent died February 10 , ll)~{tD.tate leaving a los, will, copy of which Is hereto attached, } (MONTH) (DAY) (YEAR) ~!JlI)q)( Name and addren of ottorney or } Marion R. Lower. Esauire other authorized representative 10 wllom allea"..pood.n" .hoold b. moiled. 31 S. Hanover St., Carlisle, Pennsylvania 17013 That as such executor deponent is familiar with the affairs of said estatc and the property constituting I EXECUTOR.X~KKJXX the assets thereof and their fair market value, Thai at tht: time of death thcre:: wns no safc deposit box registered in decedent's individual name, or jointly wilh, or as agent ur depuly of another, or in decedent's individulll name, with righl of access by another as agent or deputy, with the exceptiun of the fullowing: - NAME AND ADORESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTEO A S.",FE DEPOSIT BOX Commonwea t Nationa Bank . Hanover St. Corlisle_ Penna. . THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF rene . ot REL.ATIONSHIP OF JOINT HOLDERS TO DECEDENT Sur,plemental That the conlcnts of said safe deposit hox or boxes arc itemized under Schedule~IR I of this return, with the cxceplion.of the following, for thc reasons hcreinafter set forth: ThaI Schedule A attached hereto and made parl hereof sets forlh full)' and in detail all the real propert)' in the Commonwcalth of Pennsylvania of which decedent dicd having an interest therein, It also sets forth the mortgage cncumbrances upon each parcel of real property at thc dale of death, giving the amount still due at death, name of morlgagee, date., rale of intcrestl and book and page of record thereof. It also sets forth in the columns provided (hereforc the assessed valuation of each of said parccls, the estimated market value thereof as of datc of death of dccedenl. That Schedule B anaehed hereto and made parl hereof sets forlh foil)' and in detail all personal property wheresovcr situated owned by the dccedent at the time of death; all moneys Icft by the decedent III the time of death, whether in deceJcnt's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separatcly the accrued intcrest thercon, if any. down to the last interest day prior to decedent's death in the case of savings banks. and to the date of deccdent's death in all other cases; all bonds, postal savings, trcasury certificatcs or notes and other evidence of indebtedness of thc Unitcd States to thc de. cedent; all obligations, whether by statute or agreement they arc designated as tax free, of the United Slatcs, or any statc, or pnlilical subdivision thereof, or of any foreign country, which arc owned at the time of death; all wearing apparcl, jcwelry, silverware, pictures, books, '....orks of art, household furniture, horses, carriages. automobiles, boats, and any and all other personal chattcls of whatsoever, kind or nature, Icrt by dcccdcnt, together with the fairly estimated markel value thereof; all bonds and mortgages hcld by decedent and of ull claims due and owing decedent at the time of death, and all promissory notcs or other inslruments in wriling for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, 'giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets fOrlh briefly the reasons for such depreciation as to each item; all moneys pa)'able to the estate from life insurance policies carried by decedent; all annuity and endowment coltlracts the proceeds of which were payable upon the death of Ihe decedenl; all and the corporate stocks and dividcnds due lhercon and unpaid as or the date of death. bonds and accrued interest thereon to the date of decedent's death and other investment securities owned by the decedent at the time of death, with thc markCl ".tlue Iherc. of at such time, . ~ .. 111 Itll' "'1M' U(' S"I'IIT'II.I~s ut' close nr I"uml 1 Jr. CorJ1orIlI.Jlllls, the \'nltws rl!llorted Itrf! liS ('lIr liS 1'1l!i!ilhll' sllllslllIlllnll'l! 11)' 1'llInllol"l Stlltl.ltll'utS elf t!ln cnrporltllflllS, sh()wln~ IIIP IISSf't.S lIncl tJlthJlitt~s Ihl'rl'nl'tlK 01' Ih" llnl..' III' dl'nt.lI. Till! sl:hl~chllo nl!ifl Sl'ts I'urt!l tIll! Illl.erl'St. nl' fl'~I~I'It.'nl. Ill. the I.tmH tit' tll'lIlh III IlI1,Y c'n"'llIlrllll'rshll' ur hll!'tIrH~sS, lInd III support 01' tile vnluo of' stlf~h Inl.(!fl!st l.hl're I ~ 1I1l11P.XI~d to SlIltl Hl'hl'cllll.,. 1'I111111c' 1 III stflL.'mntlls showlnA Uwusset.s /tnrl tfnldlltles fI(' SUlfl CCI-J1ftrt.lII~rshlp or husllH~ss. t\ t~nll~' nl' till' t'n-Jlllrtlll'rshlp "~rHl!mnnt, ((f orlll, u stlltelllent sett.tlll!; fort.h the IInt.llre nf' the It.~rl~mnf!IIt.) IQ~I'lhl'r wilh It st.utl'llll'lIl. s.~ttln~ t'ort.h the Chllrll(:t.cr or the hllslm'ss, It.s loc/ltlufI, Itnd stich ot.her f'ncts p....rtlllllll1~ t.o t.llf~ husllll'ss ItS mllY lw 1"~rt.tll~lIt. t.f1 n f'uir Itlld ,111St. nll)lrnlslll of' t.!le 1I1~ceilcntls tnt.ercst tlll'rAln IItlL..t IM'sullmll,l,'d. It should Illsn Sl!t f'urth In Ilemlzf~d f'orm, I.nw!t.her wlt.h t.lle fnlr mllrket \'11111(1 t IIt'rf!of, ull:O' nth('I' IlrllIIl!I'I)' nWllfld or hoqllent.hrll h)' 1Il(~ decett....nt nt t.he time uf' tlnut.h. Tile Schedulp C Ilt,Wclletl heret.o UTili mucte II/lrt hereof StH,s forth II trill! lInswer to euch inquiry cOTlt.llllmil tlll!reln ttlllt III t.1I1! clIse 01' t.rnIlSrl!rS()l'llrnpert~', renl or person"}, wllhln t.wo )'(lnrs of decedcnt's dlHlth, In contemplatloll 01' c1ec(Hlent' S llentll, or JntoJl(led to t.Jlke el'f'cct. In II0SSI!SslolI or en.toyment at or ufter donUl, suJcl scllPdull! sets forth the nuture lUlll vnlup of' sudl propcrl.)', t.o whom trnllsl'(!rred, the rclnttonshlp 0(' the trunst'erecs t.o t.he (lee(Hlent, t.he Jlroport.loflnt(~ shure rocelvl!fl h~' eHch trullsferee and nIl other fUelS of a pert.inent. T1utul'e re~urdln~ suitt t.rul1sfors. In tiT(! CIlSf' flf' t.rUTlsf'ers int.ended lo luke effect in possession or en.1o~1t1ent nt. or lifter chwth, t.here Is Itlsn IltUwhtH} tn tlw sche(lule It cony of the deed, trusl, Ilgreenwnt Qr othor instrument. crenting the t.rust. 'rlll'rl~ Is nlso set. forth in sllid selleehlll! n list of nIl llropert~., real nnd personlll, with its VII 1 U1!, which Iln~ses HI. decp-dent1s c1ellth hy virtue of the exercise by decedent, ei tiler individuully, or .Jointly wi t.h /t!lllther, nr llUY }1mo'er of' llJlJloint- ment vest,erlindecedent, eIther indivlduully or jointly, by the will, fiend, or oth~r Jnst.rument 01' another, with 11 copy of the instrument creating such power nt.t.uched to the schncltlle. That Schedule D nttached hereto nncl mMe tlUrt twrenf' sets f'urt.h thn numes 111111 lldcJrcsses of 1111 l)Crsons benel'icially interested In this estnle nt the tlme nt' tlccelhmt.' S flent.h, t.he lIuture of their res- pective interests, their relntlonship, if nny, to the decedent, t.op;l!ther with Uw /lges nt t.he time of decedent's death or nIl minors., annuitants ancl henefJclllries f'or 111'e lIuder Itecetlcllt1s WIll. It also contains n. statement showing which of the heneficll1ries nlimed In the clf'c(Hlent.'s will, If uny, dIed prior to decedent, the dates of their death, their Issue, lU,d the reluUonshll' 01" stich Issue to thp. heneflcinry. That Schedule E attnched hereto and mnde n part hereof sels forth nl1 property, real llml per- sonal, owned by the decedent ,jointly with another or others, incllul1ng intnns;tble, stllncHn~ in the name of the decedent and others, plus the date nnd plnce of record of tnstruments el'fecUng the ""esti ture of real estate and the date of acqulsl tion of personulty, plus the name, 1tI1rlress IlIffl relationship, if nny, of co-owners to the deceden t. That Schedule F attached hereto and made n purt hereof sets forth I'ully and in c1p.tltll nll debt.s and deductions clnimed for ann on behttl r of this decedent,' s est.nt.e, Incllldlnp; runerlll expenses l11tlclj fnmlly exemption, where appl icahle; costs of lIdmlnistrllt.ion of this est.ntcj counsel fees /lnrl f'uetl,ciary's conunissions paid or to he paid; cost expended for hurinl trusts, tombstones or grllvemnrkers, nnd reli- gious services, in conseq1lencc of the dcnt.h of the decerlenti debts llnd clnlms owing und unpaid Ilt. time of death; taxes accrued chargeahlc for period prior t.o decedent' 5 c1ent.h (except. those nl10wed unller SectJon 6tH of the Inheritance IIlId Estate Tax Act); t.oget.her with U stntement of collnternl pledged for obliga- tions, if any. It Is agreed thllt the fiduciary will present proof of' suJd clnlmf'!1l ohllgations upon re- quest, thnt if the amount nctunll y paid in settlement of uny fee, comml~sion or deht Is less than the osttmlltecJ amount claiming unci nllowed, thnt the sllme will he reported to t.he !legist.er of' \\,ills, lIncl thllt the amount of tux assesscll ctln he reltssessml III llccorclunce therewl th. Thnt t.he totnls of thp- Ilppropriate columns ill Schedules "A", "B", "en, "E", nnd "F" as ltirl~ctect therein, httve heen carried forward nnd properl:\-' registered In the Sununnry. Subscribed and sworn to before me this ........"....._;,?,,,9..::'::.~t........ ..........4~;~~~~"......""...."".. 308 N. Middlesex Road .... ......(St,:~~.t..N,;;;b;:f.........................""..._.."". ..c:a.d l~Il:l/..P..l:ln.!:!~l!.!y'gnl~LJ.ZQ'~. ............ (City or Town and State) SOTE: Berore slgntnp; 1lt'f'ldnvit muke sure /Ill hlllllk spncp.s In till! nf'flllllvlt lITul schellnlcs annexed lire filled in with detnl1s or t.he Vo'orc1 "Sone", /l1If1 In cusc t.he nsset.s incJude rllrc 1111'1 1Inl1sted securities, sp.curlt.ies of close or l'llmtl~. corporlll1nns or IlII Inl.nrest in Itll~' co-pllrlnershlp or husJness, thltt lhe data nnl! stflt.emcnts requlrel! under t.he pllrll~rllph Ilbovp. re]lItlll~ to !;;chl~dllll! "U" nrn nt.ln~hed. ,\1 so make cert.flln thut column #1 III t.he "SllJIIJTlnr~'" hilS helm Jlr()l'l!rl~' eoml'lel~d liS nllO\'e-1tlrect.ed. .9.c::to~.~......... 19..?.9.. ..... day of ... ...."................../Yla.J~.(\..: ...h IM-\..~,......... Marion R.lcJwer, Notary Public My commission expires: 2-23-84 . , COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUPPLEMENTAL _~.~v. ~' REV.~51 (S.,&) RESIOJ:NT OECEOENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must c.lisclusc all tangihle and inwl1gihte personal property owned individually by the decedent, al (he time of his dCOlth. Property owned by the decedent jointly with another ur others must be listed under Schedule uE". Intangihle personal property, titled in the nmne uf the JcccJent, but payable at death to ;muther or others, including but ""Ilimited In P.O. 1>, U.S. Savings nnnds and tentative trust accounts, must he listed, despite the fact that they arc not of the udministcred estate. . Tangible personal (X'opcrty should he listed first (c.g. jewelry, wcaring <lppOlrcl, household goods, and furnishings, books, paintings, automnhi1cs, buats, etc.) Intangible personal properlY, such as bonds, treasury certificates, cash tin hand and in bank, stocks, mortgages, notes, together with accrued interesl or dividends, salaries or wages, insurance payable tu thc estatc or fiduciary in said capacity, partncrshjp interests, interest in any undistributcd cstute of or income from any IUOI1Crty held in trust under the will or agreement of another, even thnugh located outside tlf the Stale, at the time of dCllth, should be listed in this sdledule. Item IlEM UNIT ESTIMATED DEPARTMENT No. List and describe fully VALUE MARKET VALUATION VALUE (On not write in this SpIlCC) I. Additional amount in Farmers Trust Company, Carlisle, $ 1,193.0411 checking acct. No. 4-3472-8, not listed in Item 11 21 of original Schedule "B" of Irene W. Roth Estate. (See letter of verif. attached) (Original amt. listed was $2,387.76). 2. Cert. of Depot., Commonwealth Not'l Bank, 1118-4850 $ 14,341.27 $14,214.86 prin. + $126.4\ into to date of death, Feb. 10, 1980. (See Itr. attached as verification) 3. Cert. of Deposit, Common. Not'l Bank, #18-2981, 30,138.95 $30,000.00 prin. + $138.95 into to date of death. 4. Cert. of Deposit, Common. Not'l Bank, #18-3011, 10,014.59 $10,000.00 prin. + $14.59 into to date of death 5. i-ert. of Deposit, Cpmmon. Not'( Bank, #18-3064, < 11,048.22 $11,000.00 prin. + $48.22 into to date of death Insert this total oppositc "Personal Property", Schedule HU" in X X $ 66,736.07 C;Ci7St:..C7 the leAs Reportedll column on the last page of this return. i.J'O/l II "ffI!Y."" U.7I) COlMONWEM.TII OF I'ENl''SYLVANIA TRANSFER INIIERITANCE TAX RI,~lDmn DECEIlENT nENEFICIARIES ,INIl A[)\)RFSSr>~ REI.A 1'\ ONSIIII' (Stille rull mlnlCN unllltl1drc~!'les of nil who (Ie step--dlihlren m SUR \'IVEIl D,ITE INTEREST 01' huyC nn interest, vested, contingent or other. illcgilinU\tc chihlrcn IlECEDEN1' OF IlENEHCIARY wise, in CSIUIC) lire involvell, sct STA'm Yli..'i ll!llTlI IN EST,\TE forth thi:; filct,) Olt NO - .. I ! - \ - ._____..----..---...--- _____._.___J - - ___L SCIIEOULE "I)" 13ENEFICIARIES ------- Deponent further says that all the above.named beneliciaries ar.living at this time oxcept below: -------------- !-lAME DATE OF DE:',.; I RESIDEHCE " ~ ...."., - B~:: g::: :tt: ~. C 'c ~ e ,- u = E- - ..,c.o ..: E " . 0 . o Y ;, _ _ u B ~ ~ " E c. ...: u ~ c:: Supplemental :otlJI\1Mt\I<.\ (1) (As Repolled) (2) (As Determined) Real Properly I'crsonnl Property Transfers CSch. HAU) (Seh, "n") (Sch. "e") ~ $ 66.736.07 $ $ $ $ ----2.9.1 736. 07 $ $ $ $ $ $ \.rUSN Taxable EstlllC t- '0 r .. z OJ '" W '" - " ::;; " ~ .() .... OJ W " '" " .... - Q -< J~' <: VI c:: u.. .!! 4: c. c. 0 0 c c:: " Q. " <: "w :c e: ~ ,. Q. oC oCt- l- e: ,.. -< 0 t- W t-<: 0 '" ..!:! ~ ::: Q. c Cl ~ ~ Z c t- .....t- 0,: lli c z .~ 0", " u.. w . '" .n c.. -< 0 3: ~ E ~ I- '3 ::> 0 c:: c:: w ;: U 0 Z 0 - W U " Q. J t- w " w t- o,: ..... " c:: ~ e) c <: ~ c ::;; 0 .::- 0 " ;; E 1 - ';j E ;:: c 0 .... U U 'FU;:V-4B4 EX. (3.80) SUPPLEMENTAL INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONLY) File Number 21-80-0111 Estate Nome ROTH. Irene l~. Dote of Death 02/10/80 Social Security Number REPORT OF INHERITANCE TAX APPRAISER . I, the undersigned duly appointed Inheritance Tax Appraiser in and far the County of Cumberland Pennsylvania, do respectfully report that I hove appraised the real and personal properly os reported in the foregoing retum at the values set forth opposite each item in the last column to the right in Schedules HAil, liB", IIC", and "E" Dated: November 13, 1980 .JII/~J(/'a ./7f'lt:/ d k; j INHERITANCE TAX APPRAISER ADJUSTMENTS REMAINDER APPRAISEMENT CDDE INVENTO RY VALU E AS APPRAISED CODE (HARRISBURG USE DNLY) Roal Property (Schadule A) $ None 00+ 92+ Personal Property (Schedul. 8) 66,73607 10+ Jolnt.Held Property (Schedule E) None 21l+ Transfers (Schedule C) None 30+ TOTAL GROSS ASSETS 66,73607 Le.. D.bts and Deductions 40- 93. (SCHEOULE F) CLEAR V ALU E 0 FEST A TJ: Valuallan of IIfa astates or RATE FACTOR PRINCIPLE VALUE CODE annuities. . . . . , . . . , , . . . FOR USE OF REGISTER ONLY Tax on $ COOE COMPUTATION OF TAX $ $ S $ $ 6" " TOTAl TAX INTEREST FROM BALANCE TO $ $ $ Tax on $ 15% Tax on $ Tax on $ Tax on S Exemptions Total Estate Less Credits OATE OF PAYMENT AMOUNT PAID TAX CREOIT S $ INTEREST FROM BALANCE DUE ReV.1S10 "'0 (7-00) ~~ COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELO OPERATIONS NOTICE OF FILING OF APPRAISEMENT George W. Waugaman 308 North Middlesex Road Carlisle, PA 17013 RE: Estate 01 County 01 File No. Irene W. Roth Cumberland 21-80-0111 Deor Mr. Waugaman: You are hereby notHi ed that the supplemental appraisement in the estate of Irene W. Roth has been liled in the office of the Register of Wills of Cumberland County on November 13 , 19 .aQ... Said oppraisement reflects the following valuations: Real Estate Personal Property Jointly Owned Transfers Total None 66.736.07 None None $66.736.07 As to such tax that is paid within three months from dote of death, a five (5%1 percent discount is allowable. As to any tax that remains unpaid olter nine (9) months (fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from date of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may abject thereto within sixty days after receipt of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S. 24B5-1001, P.L. 373. Dote November 13. 1980 itt~-lI'., J'"fff,. A J h If ) Chief Appraiser Signed Title NOTE: This is not 0 bill. . ,. SUPPLEHENTAL RDV..157 (l.aO) COMMONWEALTH OF FENN5YLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEOENT INHERITANCE TAX APPRAISEMENT ."", ,r ~ . ~ . ~ _ .._- ---" Estate of ROTH, Irene W. File No. ___ 21-80-011l County Cumberland Date of Death 02/10/80 In the event thet any future intorest In thllostate il transferred in possession or enjoyment to coll..torafhehs of the decedent after the expiration of Dny edlto for life or for Y8llrs, the Commonwealth hereby o)(pressly 1'8SfIrves the rlllht to apprhise and 81Sl"'!!S transfer inheritRnce taxes at the lawful collateral rate on any such future Interest. PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 1, TOTAl. REAL PROPERTY - SCHEDULE "AU . . 2. TOTAL PERSONAL PROPERTY - SCHEDULE "6" 3. TOTAL TRANSFERS - SCHEDULE "C" . . . . 4. TOTAL JOINTL Y OWNED PROPERTY - SCHEDULE "E" None 66.736.07 None None TOTAL REPORTED PROPERTY 66,736.07 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY None TOTAL GROSS ASSETS 66,736.07 LIFE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. ~; I ';tZ. . ., . /J,VUJ) f'1'.J1".vd / APPRAISER 11/13/80 ~ ~ i:>:: ~ <: ::c Z ~ I.<:i f-4 0 >- :>- ~ 't:l I.<:i c:: III '" ... tI> :;< .... .... '" ~ en \.< ...:l fil .... III ~ .... ~ <: \.< - '" .... U Z H tJ U .... N N - 0 '"' '"' ~ 0 ei ~ \1, \1, I- 0 '" 0 z ei '" fil '" >- I- ei - fil I- J.<l Z Z z 8 ::l ei - ci ~ z ~ J.<l fil Z ;:;: Z Cl => U " Z - ~ tIl ~ 8 0 < :l ~ J.<l 0 p.. '. I , ..-..... -- ~ : i '"~V.l1" EX II d.~oK000278 Ii t 1, ~ Ii ; ! II ! = I .. ~ = - - r.. ~ ~.. ~ - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUJ: OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX TAX AT 6% TAXAT1S% TAXAT_% ESTATE TAX l~/UI 42..-'1'13-'" ~ Ii TOTAL TAX CREOIT FILE NUMBER OATE OF PAYMENT November 6, 1980 LESS DISCOUNT PLUS % INTEREST IFROM TO_I I' 44:~ . NAME OF OECEOENT m m TOTAL AMOUNT PAID tOUNTY Cumberland POSTMARK DATE REMARKS. "PAID ON ACC~t1Il'1'.O " ~.Uv -P7 kU~1f ,__ '.. . _ . ' SEAL -:J;i: k:b () t' 3.:3 -.J RECEIVED BL=1l:1c.:vv.;i C ,A;\AJ--W ~-'<' u.~ S1GN~UREi . J" llry c. LeW . , Reg1Bter of Wills .' REGISTER OF WILLS ~- - - -- - --- - _. -- - --- - - -- -- - - - --- -- -- -. - -- -- - - - - - - - --- , lfl"-!.{ft~;" ::::~.;;\-.? -~ r: '1~~';;,r.. , "- ...~~_ .....t.l:u.ft=~~ ~'iJI=~I.~;"__'7l;~ ~N:J034)426 ", I) u- ~ RECEIVED------------------------'l'EN DIm II a. From: ~ Address .. ~ " ~ File No. 21-80-111 Dole 01 Deolh 2-10-1980 15',0 Tax on 5 e Dole 01 Poymcnl Harch 11. 1980 t Name of Decedent ~ ._a-". COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUJ: OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX Marion R. Lower. Esq. (George w. waugaman) 31 S. Hanover Street DOLLARS------------------------------ dollar. reprcscnling Pennsylvania Inheritance ar E!llal~ Tal< due from the following estate: 2%- Tax on 5 5 carlisle. Pa. 17013 6 (i~ Tox on 5 5 5 s IRENE ~'1. ROTH "1 Tax on S Estale Tax, Acl of Moy 7, 1927 5 I County Remarks: I ~ , Cumberland 10.53 5 TOTAL TAX CREDIT less five perccTllum of lox if paid within lhree months after dale of dealh Plus interest 01 lhe rote of _9'Dfrom to r~r C-{ /' ( -' a.~.l' PAW ON ACCOUNT I :;r-' \ l;)J , ,l @OOO@O~li\[L ~~ s 5 10.00 TOTAL AMOUNT PAID 5 ".~1l II tt~2nJ ~ . M_,&, r::>- C tlrr-D HarO~Gn~!eMcLane. Dep~ty, ' Register of wills (Tille) 5 E A L NOTE: To be delivared to taxP"'ft'l' Received by N01E: In oCCllpllna the lron,ler lnherilonce 10l on fulure e,lolu, prior 10 Ihe dealh "I Ihe lile U lenai'll Of 1.1'101'11 lor years, os eyld8ncod by this (t1clllpl, if is unden,laOd Ihul Ih. Commonwl.'ollh ~hall t 1'101 be precludod or prevented Irom hereaftor oueuing additional InherilonCtI IOl ul thtl dell!h of the Iile lenonl or Itlnanl lor yeon when.yef 11 oppears Ihol such odd,lionollo~ mol' bit Icgoll)' due and colledibllO fo' ony rco,on whohollyer. tt~ ~~~n=:t.itd,..; ~, -L.:oioi~~l.oI.r;*"~~D!'P'oi~~~"'c~~-:...--'-"-~~. .53 -- - ._- - - - --~ --- -- --. -- -..--. -. ..---- .--- -~. --- .---- .-- -- .- - - - - - - -'- -.- -- ...-... -- ~" I '!I REV.1162EX , ~"'" COMMONWEALTH OF PENNSYLVANIA 4 NO K000333 DEPARTMENT OF REVENUE . OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX I .- . ., II = ~ ~I RECEIVEO 'J FROM ~ AOORESS Carli.le, Pa. 17013 ~ __ __ ""-'L-__ --... ~.. -- TAX AT 6% TAX AT 15% sq. TAXAT_% ESTATE TAX TOTAL TAX CREOIT 42.733.39 '--ESTATEj'NFORMATioN-:-p~~~-;ry---io--i9-80----- OATE OF DEATH , FILE NUMBER 21-80-111 ~AME OF OECEOENT IRENE 11'. ROTH ClIIIlberland m m LESS DISCOUNT PLUS % INTEREST IFROM TO_I OATE OF PAYMENT November 6, 1980 COUNTY TOTAL AMOUNT PAID 42,733.39 POSTMARK DATE REMARKS "PAID ON ACCOUNT" "REPLACES RECEZPT #1<000278" SEAL RECEIVEO BY REGISTER OF WILLS T--- - - - -- - - - - --- - -'- -- - - ---'- - -- -. -- - ..- - ---- , ~..",!:,,!~~~_,,":'.~.__ !"!"'.t.:~.,.::_ n.......,..' {~~, ~ ?(.. 1..--) \, ' ~ 4/f / ~Y, I ~~ ~ 7 '): ..!., ). t ? <J ,~ .7", a:: 1. 'v' 7') ~ ~l. . /J c: ''] ; 'I. '; ~ <7 ~i- \ /' J/ '/{' .~& /'~, t, t' ,~ ;:;:'., 7 {~ .;"?~) ~.:....Y, ' \' !l7 :0 / ~ l:);/ r(>~ Sj Ir / ., } \ -f"~. (:1," , 1lY' '. . L;f.;)}, .A ,"" ) " It "J-, , ') ,'/.1' ./ ',:;1 >' ~')1 t" l; '\ /.. , " /' J ./.~ ~) ~~" ~;. -~ . .~ , ,.. \ .) I' ,--r; ( ) ..~"'''''''~''.l''', 1f=-<""'4l\b::.ka-~,- {~ t.aa;:,c~~"~ ~ ~ \ !? ('fl M , . I~~ ~ ~ \ /. r ' ~" ~ I il o <( a.. I- :z ::J o ~ <( .-J <( 1-, o I- . I- I- Z Ul :J UJ o 0: U UJ 0 Ul 1-... o Z ~ '\ \ ~:; ~ 0 "-0: ~ ... o UJ a: u x <{ ... ~ 4 ... o ... ,.~ )( ~ w ~ l- ll) W ~ 0 Z Z <l: <l: ~ ~ >- Z (l)U1~ Z=>- ZZO: W!!'W o.~X a:Z U-15:;( 0..._ .....ZZ ....UJ<l: ~:;> I ' <l:~~ I I W~W ~ ; :? UI Z '0' ...oZ 'm 0 ' Z W I <1\ CD : 0'" D. \.-1 m , :2,. C"l I. .-I ~ : :2 Ii: .-I '0 0' _ 0 \.-1 ~ \ll P: '" I ow .1', ~ <:, : 0 ,t) ~ .-I ,>. .-i k . III , .. UJ" ,,.. ...... (.1 ::: ~ 1 ~ !g6~ [,l~\ ~ ttl,l-lC)() ;,:.Q, .. '" 1.0 I :> r>1 g , ~ 'Ill .-loP: :;> , u.. .. ~r=-t N Z H U ~ u.. . C) I I o ~ ~z : CO .rl 19 l- I "-- Ul .-I '< !Z ~ : I _ ~ ;~ ~ UJ 0 I . N ~I td ,eI: ~ :!: uJ I n U 10 Ui a: >-- ~ I D I~ C ~ 4: a I . 0 ~ ~ 1- u. !1 ~ u. ,.. 1 M C) > UI :~ 0 oJ 0 0 t- 1 ; w~ ~ 10.{ UJ Z UJ ~ 5 I _ ~ ~~ 0 I~ < ~ ~ < 0 : :;. ci a:u. 4; :..... 0 u. 0 Z U I ~ z ! l Jl:2<~' ,=",b..-;;..'A:lt-::::=:'~"'~-Cl."n. 'U:.~~-: ~:~. . __r.'""r,~~""-~LI'J:::lrll~'= ~ ...... 'N ;:;1 . ::..;.a ---, .- .. .--.'- . .,...- .- - .--,..- -. ..---------..-.----..--. ..~- .--. . ' .,. .. or. >< ., '" I <{ - ... >- '" ~ ~ ~ UJ "' UJ a 0 ,... x x x UJ -:: <{ ~ <( Ul G G > 0.. ... ... UJ W x u .,.::: ," ... 0: !;;l :J o U t) .0: z o ~ ~.o: <{p, 0; '" a: .n <{ '" ~ 0: ... <{ l3 ::; 0... ~ -' <{ UJ 1Il " , '. , t ./ ...-._.... . " ~~- " , , '..1 Mrs. I>lary C. Lewis Register of Wills Cumberland County Court House Carlisle, Pa. 17013 Decemb er 5 , 1980 R E: Estate af Irene W. Roth No. 21-80-111 Date of Death: 2-10-80 Dear Mrs. Lewis We have discovered an error in the computation of the $21 ,630.00 executor's fee and the $24130.00 counsel fee (totalling $43,760.00) c10imed in the original form RCC-IO (debts and deductions) filed in the above estate. As shown on the attached sheet the amounts we intended to claim are: counsel feel $16,747.00 and executor's commission $16,247.00 for a total of $32,994.00. The difference between the $43,760.00 claimed on the original form RCC-IO and the $32,994.00 claimed on the Amended RCC-IO is $10,766.00. It, of course, is being refunded to the estate. A recomputation of the inheritance tax, without interest after November 10, 1980, of the estate is as follaws: TOTAL .... $ 365,868.11 $ 66,736.07 $ 8,989.08 S 441,593.26 Original appraisement... . . .. . .' . . . . . . . . . .... .. .. . . . . . Supplemental appraisement................ ............ Second Suppl emental appraisement ..........,.......... Less Debts and Deductions: Original .... . . . . . . $ Withdrawn on amended RCC-IO .......... S 51,610.19 10,766.00 AS AMENDED..... .. .... $ 40,844.00 TAXABLE ESTATE ................ $ 401,749.26 TAX (at 15%) .................... $ 60,262.39 Already Paid: 3-10-80 . . . .. . . . . . . . . 3-10-80 . . . . . . . . . . . . . 11-6-80 ....... . ..... 11-6-80 .. . .. .. . . .. . .. $ 800.00 S 10.00 S 9,070.48 (L.E.) $ 33,662.19 (Rem) J..-, 7 I $ 43,543.39 DUEREGIST'EROFWILLS ...... $ .16,719.00 Very truly yours, <. ~H~'~ k~ Attorney, Estate of Irene VI. Roth '- ;{,:~~~\;f.r::~.;~'~:!~.\:,'):.:-.,~'::':~ :'~~.;, ~ ,- .. . :-- ----~ Original Inheritance Tax Appraisement......,........ ....... Supplemental Inheritance Tax Appraisement.................. S~cand Suppl:emental Inheritance Tax Appraisement.... ....... TOTAL ESTATE ...... $ Counsel fee - $5000.00 5% times Extr. Comm. - $5000.00 .,................... $ 5% times DIFFERENCE......... .. $ Counsel fee - $4,000.00 40/0 times .......... ............ $ Extr. Camm. - $4,000.00 4 % times BALANCE ............. $ Counsel fee - $7,247.00 3% times $ Extr. Comm. - $7,247.00 3% times $ Counsel fee - $ 500.00 - Preparation federal estate tax return RE-CAP $ 5,000.00 $ 4,000.00 $ 7,247.00 500 .00 TOTAL COUNSEL FEES... .......... $ TO EXECUTOR'S COMMISSION $ 5.000.00 $ 4,000.00 $ 7,247.00 TO COUNSEL FEES TOTAL EXECUTOR'S COMMISSION.. $ TOTAL COUNSEL FEE AND EXECUTOR'S $ COMMISSION ........................ $ $ $ 365,868.11 66,736.07 8,989.08 441,593.26 100,000.00 341,593.26 100,000.00 24\,593.26 241,593.26 241,593.26 16,747.00 16,247.00 32,994.00 ,...;;,,:::....'"'":...::..';-".::::;--~:....-:;,::;.:.><,."';..o.~-:-_......,~_.;.,.-:.... ~:;'_. .,.. -.....: u,~....,.. '. ..... ..'~ ........,.... --: _ ,... ...... __ ........._ _ ..' _ "_' . '..' ...,.....:;:::::.-~-:-:',.~.~~...~.::::::.......,/':::..y.,,:;-:...:::.~..:~ ~.::..~:.~~-;~.~~::>:..,:=':-:......~:.:: ~,~,-:~::'. ~~:....;:~'\"'o-:-:5'1:.o;;::.:~;. ~ , " ,... '~:{:Z;?:~4FkRMERS:TIfus;:i6MPAfuy~~:.:....?~~i~t~~~-~t2k/:~i:..~:~):1;::~~t~~~::~i~~.: f I I).\y......~:. '" .~.:..-~~-:.CARUSLE,f'[t-lN'YLV."NI"17013_...:.:.. --':-......':...;'..........._. .-..... _ .... ."_ ",. ...h ..10. .. .:......,:'_....313....... .; I . TOTllfi-. .........-~ "'... ..~....:."'-:",.... ".- ...-.....''-._..~....~................:.........-.....--._..._.......,.,--.._.-.............'- --....:..... -.:"" .". . -- '. ......,. .. ....... ............ ..- ---............-..........~ ....... ...--........... ------. ----.~....,.... .. . (UtnHItOI" ~ .' ------ ...-" ...-::.... .-;--. --...-..-....... ,-... ,-'", .....~....-~.$..33..t~-">~_... I ill: .i.:: ~.. --to.;;j,tiit~~.. '::;;(d-_.'~':;"~ .::-~,.-:>::~~:..~::..~...::...-_._;:~.::,~-:::.:;..> r - _"'l:-.tA'..~:. //L!!l-.t<. - - . . ... , " . - ;..-;;. .~,I-:'-. .... . . ... ,- - _. .,.; - .. . - - - ,. ~. -'. -. - /~l)Oi.J,Alis.,.-: I .. Ic.'~:::-.. ~ :<~g;;:r;.~~~t- <;--.: ~..._..-'...:;:>'- ..:..--,'.: :.-..:> :. .---'-.':.:.--....:.:--~--..:..:..-.:.;-.:---.-~.. . ... ~ ~ ~.-;..., ~ ::_.>~.-:;:.::~::..~~.-::::.<.:.~~:.-:.:=::}:~..-:::<::.-~.::=:~~~ "'-13.2. "'f. (r4. ,~J:, A.:; ,~ .l:>,.t;,I.P:J., .D,.-:u::,~ -> - ... .' .-.::.- '/)L. ~:..~:---.:.~:--... -;:':-.::--:-;3:;-:; It '.., ( :'\ -'1 ESTATE OF:' ~-J:, ,.n-~. ..-.- ,ltb).f- t~f;:~ ~:.;- \!3~~l~;;;;.I~.~:~.... -6cY~~ ~.:~~~~:::~ t '... .>~~._' _ _.~ n "~'. _ _. P. . ~>.;:":"._~'~.'~.- .>...~;..:.::.:..> =....<-... ._:,::;:::-...:.,\,.:::~:-:_~::::::::.:::.::=:~; :-- ...~_.:,:-:..:;:~-::..:..:;~~~_ .-........<..-..~...I.O 3 ~ ~ . 0 ~? 2". :.~.:.-_lfl.5.., b -~a :1 5111......~ ....-..... : - ...~-.:...._.. ~-- ~ ....;..... _..::: ",: ..,...~..:-- ..::...~---.:.",~ .,'-. .~.~.:-~~~:..:....,.. -"" ,'II .'.._ . ,I.... .~_.:.~~~::...,.:.~..:..-::-..~~..:::::.~~_..:::-::::::'~~=-8:":<~::;~;-....:~~~ 2 ..'.. '.. ," -- .'.~ '... .. ......... -- -- . ..-". _. ......... - -. . ~........- - -., ---..... ~... --:... ..,...:::......-.....:_..:..~ .... . ...~ .... .....;::-..... ..:_"":..... ......~..._., - ....:....:"'"..... ",:_:: - '-",_:. --~. .:..": _''',.,::.. . "...""~..... -:....:.... -io..~.';"':'_'........:--"- .......:~.... :-~...~.':':""~~ "":~--:::--:.~ _.:;.... '. <......... ... ~~~i":'..~-:-.. ':-~.."':"">,:,::-... ,...~~.---:::...~.;.. ";":". ..:..;..::..-..-:~:::~.:.:...-'~,..~ ..r ... .. . \ .. , r r , , ~ . " ~ :~ . . . ",. LAST WILL AND TESTAMENT I, IRENE W. ROTH, of Carlisle, Cumberland County, Penn3ylvania, being or sound mind and 'body, do hereby make this as and for my last will and testament and hereby revoke all wills and codicils to wills by me heretofore made. FIRST: I give Five Hundred ($500.00) Dollars to Grace United Methodist Church of Carlisle, Pennsylvania. SECOND: I give, devise, and bequeath to my husband, George E. Roth, all of the remainder of my escate, real, personal and mixed, wneresoever the same may be at the time of my death. If he does not survive me I give, devise, and bequeath said estate to the Farmers Trust Company of Carlisle, Pennsylvania, in trust for my daughter, Betty June Goodwin of Hyattsville, Maryland., In handling the assets of said ,trust my'said trustee may do with them as I , ' could if living,any law no\,/ or hereafter in existence notwithstand- ing. It shall pay her the total sum of $250.00 per month as long as she lives. Should there not be $250.00 interest available in any one month it shall pay the remainder needed to make the $250.00 to my said daughter out of principal. My said trustee shall have the power, in its sole discretion, to determine whether personal emergency conditions require the advance of additional money to my daughter, Betty'June Goodwin, and to advance same from principal, if necessary, to her to eliminate any such emergency. On the death of the husband of my daughter, Betty June Goodwin, my said trustee shall pay all of the interest earned on said trust, less expenses, to my daughter, Betty June Goodwin. On- her death I give the principal and interest thereon, accrued or otherwise, in equal shares to George W. Waugaman of ~liddlesex Township, Clara W. Shank, Bertha R. Line, all of Cumber- land County, Pennsylvani,a,', and Barbara R. Baker of Harrisburg, Penn- sylvania. ' THIRD: For 'the purposes of this will no ,person shall be deemed to survivo', me who is not living more than thirt.y (30) days after my dea th . FOURTH: I appoint Ge'o'rge \". \~augaman of Middlesex Township, Cumberland County, Pennsylvania, executor to settle my est.ate. If he does not .surv1v~, me I appoint Farmers Trust Company of Carlisle, . Pennsylvania, exectrtor to settle my estate. FIFTH: . I direct that Marion R.. Lower, Attorney at Law, of Carlisle, Pennsylvania, be. employed as coulIsel in the settlement of my estate. " ;" ' /J ",~" , l,"( -t L.t!' .J... ~..( . / , ) , ,'i '! :' ; ..f .' .~~~ \ ../_..:......::.i~-/..~ /t.., ~'. ......({.. Irene W. Roth (SEAL) 1969' Signed, sealed; published, and dec larod by Irene W. Roth, the within named testatrix as her last ,'lill and testament, in the ". presence of us, who have hereunto subscribed our names at her re- ques t as witnesses there to, in the presence of the said tes catrix, and in the presence of each other. l. "1. I.-~ /, . (t' '.. ~> ,",::,",... ..-;1< .: ..r (.. A .-. './ ... "'; .......' " / ' I I, n ~\ j l (It-\J-V\.... . ,')_...l......._.(.~.v, ...~~:;&,. ~JQfi~ ~~~-- ~ '" ~tiII! '~ll:.-::=:.~~fteJ..=~ ":\1._-- ~. ........u--ror8!C6...... ..... n..-!'t'l'\~ y RCC4(1\nai I, COMMONWEALTH OF PENNSYLVANIA ~NO.J 0 3 4 422 . DEPARTMENT OF REVENUE ~. OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX II " ~ RECEIVEcY'-- -- --- ---- ------ - ----- --EIGHT !I ;. From: ~ U ~ File No. 21-80-Jll o Dole of Poymenl j Name of Decedent Marion R. Lower, Esq. (George vi. l'IaligiJllian) Add,ess 31 S. Hanover street HUNDRED DOLLARS--------------------d It . oars representing Pennsylvania Inheritance or Estate Tax due from the following oslole: 2c;r. Tall on s s carlisle, Fa. 17013 6% Tal( on s s Dole of Death 2-10-1980 15'/r Tox on s s s ~ It ~ 842.10 f 42.10 t I-larch 10 ~80 IRENE ~q. ROTH 9" To)( on S Eslal~ Tax, Act of May 7, 1927 s s Counly Cumberland "PAID ON ACCOUNT" TOTAL TAX CREDIT less five percenlum of tox if paid within three months aflcr dole of deolh Plus Inlerest 01 the role of _%from 10 s Remarks: s SEAL TOTAL AMOUNT PAID s 800.00 NOTE: To bn dnhvored to l;upayer '--- RoceivEtd by lenanl or lononl for years. as oyldenttld by Ih,j, rcto;pl, il Is und!'rslaod Ihal the Commonwllalrh sholl t not be produded or preyenllld from heroahor aueuing oddilional tnheritontu 10" 01 tho death of the I hie lononl or lenont lor yeors whenever It appoars thai suth odd,tional lOt may bet legally due and ;\ coll~tt.ble fur ony rflason wllalsol1lter. ~~~~~....... ~..2~''7.c-l~~~''''''''''''':::::J[' .....,~...,;:.:"'Oj.'I}.~~~.{,.. ~":iL..... ~ f.2'a--! '"( . SECOND SUPPLEMENTAL AFFIDAVIT OF FIDUCIARY (In.tructlon. on Rey.... Sid.) )~tl *9J~ ..u;:v.(I"<) eXt 13.601 cOMMOi~~EAL"ni OF PENtaYLVAt.u~ DEPARTMENT OF REVENUE "rRANSFER INHERITANCE TAX RESIDENT DECEDENT tetTYI (STArn Date of Death February 10, 19BO Social Security No. 172-01-3634 17013 Bureau File No. {ZIPI County File No. 21-BO-111 Estate af IRENE W. ROTH Last Add rcss _429_SLPitt St. _ s:.~r1isl e,"~e_r~nsylvania 1. Decedent died: ( ) Intcstotc (withaut a will) ( X) Tcstote (leaving a last will--capy attached) 2. Is the filing of a Federal Estate Tax Return required far this estate? YeslS..- No 3. (X) Executor/libc-iIo< ) Administrator! Admini stratrix Name ~rge W. Waugaman Address 308 N. Middl esex Rd. Carlisle, Pennsylvania 17013 CCITY) (STATE) (ZIP) 4. All correspondence should be mailed to ( X) Attorney ) Fiduciary. 5. If an attorney is representing the estate, indicate: Nomc _ ty'arion R. Lower, Esq. Address 31 S. Hanover St. -'adisle ,PeODsylvania 17013 (CITY) (STA.TE) (ZIP) List all safe deposit boxes registered in the decedent's individual namehar jointly with, ar as an agent or deputy 01 another, or in decedent's indiyidual name with right 01 access by anot er as agent or deputy. Include the name and address 01 the bank or other institution where the sale aeposit box is located, the name (s) in which the box is registered and the relationship of the joint holders to the decedent. NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEaENT MAiNTAINED A SAFE DEPOSIT BOX NAME OR HAMES IN WHICH SAFE DEPOSIT BOX IS REGISTERED RELA T10NSHIP OF JOINT HOLDERS TO DECEDENT Under penalties of perjury, I declare that I hayc examined this return, including accompanying schedules and statenlents, and to the bcst of my knowledge and beliel it is true, correct and camplete. I~ .0:C'1r;;<' 'a/ 2t!a,'-fa/yyu/>-v i(;HATURE OF FIISQCIARY 12-- S--J9'tr; DAle Rt//:'5\ .(1.801 COMMONW.AI TH OF PENNSYLVANIA OEPARTME~4T OF REVENUE TRANSFER INHERITANCE TAX RESIOENT OECEOENT SECOND SUPPLEMENTAL SCHEDULE "B" PERSONAL PROPERTY (InSlf/Jctions un Rcvl!rstJ Sid,!) *' Estate of IRENE W. ROTH ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO, VALUE VALUE (OFFICIAL USE ONL Y! I. Savings Acct. No.2, Carlisle Building & Loan Assoc, $ 8,880.76 Carlisle, Po., - See attached letter re value of principal + interest on 2-10-80, date of death 2. Refund from Medicare- return benefits from 1979 $ 108.32 , TOTAL THIS PAGE $ 8,989.08 ~ 9 n otrwf v REV-"U EX+ tHO' INHERITANCE TAX SUMMARY SHEET (BUREAU USE ONL Y) 21-80-0111 File Number Estate Nome ROTH, Irene I~. Dote of Death 02/10/80 Social Security Number 172-01-3634 REPORT OF INHERITANCE TAX APPRAISER o Original o Supplemental 2nd o Remainder I, the undersigned duly appointed Inheritance Tax Appraiser In and for the County of Cumberland Pennsylvania, do respectfully report thot I nove appraised the real ond personal property as reported In the loregolng return at the values let forth opposit..ach item in the last column to the right In Sch.dules "AU, liB", "C", and fiE" Doted: December 24, 1980 1f:ji ~H I"~ ) -If' /~;. 0 \ j ) INHERITANCE TAX APPRAISER INVENTORY ADJUSTMENTS (HARRISBURG USE DN~Y) VA~UE AS APPRAISED CODE Real Property (Sch"dule A) Personal Properly (Schedul. B) Jolnt.Held Property (Schedule E) Transfers (Schedule C) $ None 00+ 8 989 08 10+ None 20+ None 30+ 8.989 08 40- TOT AL GROSS ASSETS Le.. D.bts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE o Life Eslote o Annuity RATE FACTOR PRINCIP~E FOR USE OF REGISTER ONLY Tax on $ COOE 6" " T ox on $ 15% Tax on $ Tax on S Tax on S Exemptions Total Estate TOTAL TAX INTEREST FROM BALANCE TO Less Credits OATE OF PAYMENT AMOUNT PAID DISCOUNT IN TEREST 5 + 5 S = + --- BA~ANCE TO S REMAINDER APPRAISEMENT CODE 92+ 93. VALUE CODE COMPUTATION OF TAX S $ S S S s s s TAX CREDIT s "EV.51B fO (7080) I~~ ),iA ~-." NOTICE OF FILING OF APPRAISEMENT COMMONWEALTH OF PENNSVL.VANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS George W. Waugaman 308 North Middlesex Road Carlisle. PA 17013 RE: Estate of County of File No. Irene W. Roth Cumberland 21-80-0111 Dear Mr. Waugaman: You ore hereby notified that the second supplemental appraisement in the estate of Irene W. Roth has been filed in the office of the Register of Wills of Cumberland County on December 2.4 ,19~. Said appraisement reflects the following valuations: Real Estate Personal Property Jointly Owned T ran s fers Total None 8,989.08 None None $8,989.08 As to such tax that is paid within three months from dote of death, 0 live (5%) percent discount is allowable. As to ony tax that remains unpaid after nine (9) months (lifteen months when death occurred from December 22, 1965 to June 16. 1971, inclusive; and twelve months when death occurred prior to December 22, 1965) from dote of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S. 2485-1001, P.L. 373. Dote December 2.4, 1980 Signed ~Mil1J "jI'/~;L:JIf,jf) Title Chief Appraiser NOTE: This is not 0 bill. REV.451t1-90) COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT OECEOENT Second Supplemental INHERITANCE TAX APPRAISEMENT * Estate of ROTH, Irene l~. File No. 21-80-0111 1, TOTAL REAL PROPERTY - SCHEDULE "A" . . 2, TOTAL PERSONAL PROPERTY - SCHEDULE "B" 3. TOTAL TRANSFERS - SCHEDULE "C" :'. . . 4. TOTAL JOINTLY OWNED PROPERTY -SCHEDULE "E" None County Cumberland Date of Death 02/10/80 In the event that any uture interest In this8Ilale is tronsferred in possession or Ilnjoyment 10 collateral heirs 0 the docedent a ter the oxplratlon of any estate for IIf. or for yoars, the Commonwealth hereby expressly reserves the tight 10 eppraise and assess transfer inheri1ance taxOl.t the lawful collateral rate on any such future Interest, PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S APPRAISED VALUE 8,989.08 None None TOTAL REPORTED PROPERTY 8,989.08 PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH TOTAL UNREPORTED PROPERTY None TOTAL GROSS ASSETS 8,989.08 LI FE ESTATE OR ANNUITY CALCULATION I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day with the Register of Wills. .JlI:I., t., I ti'/_ /,~ ,,,/ ) APPRAISER O'l ..... ~ '-' 0 ~ ~ ~ OJ .... <: OJ ..... ... Z l:.l l:.l '-' 0 >- >- ~ en ..: ~ 0 '-' I'< N '" p:: '-' .., '" ;l ..... <: ...l Po< OJ " ::3 ..... ..... <: . III ... - ~ en .,.., OJ u :z: ~ ..... ~ M - 0 '" ... M N N l<. N " l<. - H ..". U U 0 ~ ci ~ l<. l<. E-o 0 en 0 Z ci en ~ en >- f-o d - z :z: f-o l:.l f-o ~ Z ..:i d - d fS ~ ~ ::<: ~ l:.l ..:i Z ;:;: Z Q u ~ z ~ ~ '" ~ 8 0 :l l:.l Q ~ For,... .lCC'10 ..A ,_ DEDUCTIONS ALLOWED IN O~ Of'FICE 01" TNIi "EQI_TEA 0,. WILLS Cumberland COUNTY STATEMENT OF DEBTS AND DEDUCTIONS THe SUM OF ......."... . 5LGI(),/~ AND AGENT 01"' THE COMMONWE....LTH ESTATE OF IRENE W. ROTH DATE OF FlLINO APP.A''''''NT July 25.1980 LATE OF Carlisle. Pennsylvania DAn 0,. DEATH February 10.1980 DATI!: NO. Oil' NAoMi OF PAVEE YOUC"'51t Nov. 1980 Marion R. Lower Es . " " George W. Waugaman " " WH Newbold & Son Broker " " Re ed " " ister of Wills " " ister of Wills " " Marion R. Lower Es . " .~II - R i ter of Will " " in Brother' Funeral Home REMARK. ""OUNT PAGE 1- CARRIED FORWARD Counsel fee $ 7,252 55 22130 21,630 503 Executor's commission Taxes Ex enses etc. in sale of stock i Ii n accounts e c Filin inheritance tax a r. o 3 00 4 50 ~ Filin Debts & Deductians Notar Services ertified c f ill 2 death certificates 4 00 TOTAL COMMONWEALTH OF PENNSYLVANIA , }.., COUNTY OF Cumberland I. GF!rlrge W Wnl'gnman HER..y CEOTI,.,.. THAT. TO THE BEer OF MY KNOWI..I!:OGE A.NO BELIEF', TMfI: FOREGOING 16 A JUST AND TRU E srATEMENT OP' DEBTS, F"UNEAAL EXPENSES AND OPENea 0,. ADMINISCl1ATION sueMlrrEO TO THE ESTATE OF Irene W. Roth OICEAelo, "a DEDUCTIONs P'OR INHI!'~ITANCE TAX PURPOSES, .; ~/ /} l/J J r;l...\..... '- . CU. tft!a~''Ja.7'Jl/l:'l-(../ (L. .., SWORN AND .UIIIICRIBED 8EFORf: ~[lHlS__DAY Of" eorge. augama27 A{(1">~~__ ,...6iLu ( 1'-" ~"- 'R ;;::-~ Marion R. Lower Notary Public My commission expires 2-23-84 SHEET #2 , i ~ "/ D'DUCT'DNS A....DW." IN .",. THE SUM 0,' ............ ,-_If._Q)'...IJ:.'6!..2. --,-- -- ~,~~ {:t. I Cl 0-1 . ( M ".... ..(]....,...- ........_L.L!.-... I Ii I i Fo,,,, RCC.!O ~.. O':"CI 0" THI( -rl - ... A1t1E11r "~ STATEMENT OF DEBTS AND DEDUCTIONS I 'i!l. "lOIITl'n 01" W'Ll.O 0' Cu'';1~J.-ICliJ COUNTY AND AGENT 0" THat COMM'OHWIlALrtf ~(i~L t-;' In ESTATE OF IRENE W. Rom 7-25-80 OAT& Oil' DEATH FPhrllnry roo 1980 hEMARK. hotostats Advertisin letters II II II ~"'TG OF ~ Carlisle, Pennsylvania CATE OF FILING APP~"ISliMfi:NT DATI! Ho. 0' VOUCH"" NAME 0" PAVEl!: 28 16 65 18 letters T estamentar etc. 83 Nota services 15 Burial 3,534 Account 16 00 1979 Amended US Income Tax Return /0 Short certiFicctes 15 Account 70 A raiser service 134 Re ister of Wills Marion R, lower Ewing Brothers York Rood Medical Center Wm McKeon Rister of Wi /Is MGM Pharmac W. Dean Shu/l Register of Wi I/s James Line Col/ector 3 Short Certificates 1980 Co. & 80ro. Real Taxes 1/3 10 100 21 320 I 920 280 20 33 59 7 20 lester G. Connor A raisal diamond in Real C BO er Rdcorder of Deeds e air of diamond Real transfer tax ommissionOn Sale of 429 S.Pitt St. Narron insurance on 429 S.Pitt St. ~2~es &p~W~{ service to sa e of Gas svc to sale of 429 S. Pitt St. Electric to sale of 429 S. Pitt St. il svc to sale of 429 S. Pitt S Re air bell A C I ial Real Carlisi e Bora U.G.I P.P.&L. Co. .H, Garland Inc. Jos h Ruth " TOTAL SHEET HI III 7.252 55 AHOUNT 3 I : -/ 00 I , , ! - .~........ '. " .' . . J ylDi~ 1'~\- ~. ,U v .00 ,00 T ------ " .....~.- 1 .2 S 1 1).65 1 8.0 O. 8 "3.5 O. 1 5,00 Cl. '5 "3 '! .00 1 6.00 1 0.00, 1 5.00' 7 0.44 134.00. 3.00 1 1 3.2 5 " 1 0.00. 1 () () .00 ' 21.20 3 ? 0.0 I) 1. 'l ? 0.0 O. 7. !3 0.00 20.21. 33.93 59.19. II 37 .? O' 2 0.0 I) "/ 7. 2 S :? .5 S T .00 , I I' 1;;'; . .., . . . . , .' DEDUCTIONS ALLOWED IN OFF ICE OF THE REGISTER OF WILLS AMENDED STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF _ RF.V."5:~ (B.nl '..)0. OF Cumberland COUNTY AND AGENT OF THE COMMONWEALTH ESTA TJ: OF IRENE W. ROTH LA TJ: OF Carlisle, Pennsylvania OAT!: OF FILING APPRAISEMENT July 25.1980 OATE OF DJ:ATH Februorv 10. 1980 , I NO. OF AMOUNT DATE VOUCHER NAME OF PAYEE REMARKS 1980 PAGE I-CARRIED FORWARD 7 252 55 Nov. Marian R. Lower Esn. Counsel fee 16747 00 Nov. Geor!le W. Wauaaman xecutor's commission 16.247 00 WH." 'u It Snn ronsfer 64- II Brnker T nv,,", Exnens~ etc in sale nf etk 503 II Reserved Filino accounts, etc. 75 00 II Reoister of Wills Filino inheritance tax aoor. 3 00 II Reaister of Wi 115 Filino Debts & Deductions 3 00 II .. . . ~ I "en Nntnrv Servic...: 4 50 II Re(lister of Wills Certified copy of will 4 0 II Ewinn Brothers Funeral Home 2 death certificates 4 00 . I . TOTAL 40 844 19 COMMONWEAL TH OP PJ:NNSYL VANIA 1 COUNTY OF Cumberland f SS, I. Geor!le W. WauCloman HEREBY CJ:RTIFY, THAT TO THE BEST OF MY KNOWLJ:DGJ: ANO BELIJ:F, THE FOREGOING IS A JUST ANO TRUE STATEMJ:NT OF DJ:BTS, FUNJ:RAL EXPENSES AND EXPJ:NSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF IRENE W. ROTH DECEASEO, AS OJ:OUCTIONS FOR INHERITANCE TAX PURPOSES.. 0 ,1 I . ~ '-!. ~.Mt (ft) t.iJatt-{,{l.j11L"l..yt.../' (L.S.) .- - Georg7W W u ammf SWORN AND SUBSCRIBEO BJ:FORJ: ME THIS":' DAY OF . Cl 9 19.!ill- L ,C\.AJ~ ~ey~er t:-t /l...o~ R Manon. wer Notary Public My commission expires 2-23-84 SHEET #2 <t 0I{. , . " ,. If:' .. "" L 1.1..;: "- ~. <, . 5: ~:l 4.' ".. In "'~;E oc~. :J_~ Qt.:.: I n_..., Luw "-" C::C'. Cll- LL" CllW D:::'" = , co C[; ~:c: u"" 0 :5::;) ~o: !i'O -JU U . 'IF&R 'J Docket No. 1- 17,593 I,N RE: Est. of Irene \./. Roth Cumbctlond County George 1'1. ~~allgern"ln. Execut()r PETITION FOR REFUND OF Transfer Inheri tance Tax. AND NOW TO WIT A. D. 19 , I certify that the foIl owi ng is the act i on of the Board of Fi nance and Revenue of the COllYl1onwealth of Pennsylvania in this matter: "And now to wi t A. D. 19 JUl :: ~ 19~1 "'-.::,,' 0';1 refund f 5 hereby granted fn th(~ (If,iQunt: of $123.25." ~~:: '.7 ~ r;-' 1,: ' . ~ . . . 'l'.~ 1)1.. :, \~ ';: I. ~ :.:. i'~:Jl',JJ. 01 r"'"'"::'\1 t ,; \ ~".1 :;; \".: I~ ~. I ~ '.',>../ .. , I; ,1'00# .. t' ;'l ;"';1 " .' ~ I. ." Ii '.L,'~!i 100 ......r.':'T,r.:~rl\l,7 .. ...........,.... '.~ , r. {f....., '1""". '. .r, \.. ~" . ..1,' ~ '\ ~ ~(i~; tl~ 11~ i~ t~ (j~V3'r,..: ~\J ~ Ca 'tC "lfSr.' BY ORDE R OF THE BOARD OF F I NANCE AND REVENUE State Treasurer, Chairman Auditor General Secretary of Revenue Attorney General General Counsel Secretary of the Corrmonwea I th ATTEST: --,i . <-' '.:.-,'~"-,r,-..,.--~ /j oLrinance and Secretary, Board Revenue Mai 1 ed to: NS. Marfon R. LONer Attorney at Law 31 ::t. Hanover Street eelr! hi e, Pi, 17>:113 on flTF/jcs R\;;V.4U(e.7ft) COMMONWEAL TH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF PIELO OPERATIONS INHERITANCE TAX SECTION OFFICIAL NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX TO: 7-/o-fJl P" 1 . / /';/ . I , .., .' ,. . "........ t......,~ -/"/-;F:(' //.' ( ,~/ "."t._~,.~ '~.I/.V/ ,,? _ / /' ".('.~,J DATE: ESTATE OF: FILE NO: COUNTY OF: DATE OF DEATH: --------------------------- --------------------------------------------- ---------- ------- A, DETERMINATION: 1. Taxablo ostote based upon: Tho United Stotos Estate Tox Return (Form 706) Tho communication from the Federal Government confinning the acceptance of or changes to the Fedoral Estate Tax Return 2. Amount of crodit for State doath taxos (as veri lied) 3. Pennsylvania inheritance tax assessed (oxcluding any discount and/or interest) 4. Nonnallnheritance tax poid to other States or Torritories of the United States (oxcluding any di scount and/or interest) 5, Total inheritance tax credits (line item 3 plus line item 4) 6, Total liability for Pennsylvania estato tax (line item 2 minus line item 5) $ $ ..,./; :- ('Ii /I? / ",. ~ ... .' '.. I, /. .'.' , /" :7...... :"'(~ $ f# '-', .'_ .~., .~ I . .:: /' . ';., ~() (;.1'(;; i.. #' ~,.! $ $ $ -1'1- NOTE: Complete line items 7 and 8 ONLY when detennination is based an Federal Closing Letter 7, Amount of Pennsylvania estate tax assessed on determination dated Addition (reduclian) to Pennsylvania estate tox (line item 6 minus line item 7) $ 8, fl,":/ /, $ . . .--;:::.....' , ',~ ..r;.. ," " " ,- - ... ..,,-. Dete"",na"on prepared byr-- _... /'. ... ) .'.. /' y. ~ I' ..~ D 7-./"-x, 1/ t' ate: ",..' ~ ..--- --- ----- - ---------------------------------------------------------- ---------------- B. ASSESSMENT: 1. Pennsylvania Estate Tax reflected on: I ine item A (6) line item A (8) 2. Less credits: DATE OF PAYMENT $ CREDIT INTEREST (S ) IS I (S ) = AMOUNT PAID = = 3. Balance of Pennsylvania estate tax due $ Interest is due at the rate of six (6) percent per annum from to the date of payment. Assessment prepared by: ~--- . AGENT R THE COMMONWEAl.TH Date: SEE REVERSE SIDE FOR INSTRUCTIONS COURT OF CmlHON PLEAS OF CUNBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF IRENE W. ROTH, Deceased Late of the Borough of Carlisle FIRST AND PARTIAL ACCOUNT OF FAIDIERS TRUST CONPANY Stated from Narch 30, 1981 to February 19, 1984 SUNNARY AND INDEX Pages PRINCIPAL Receipts Less Disbursements 2 2 358,459.69 2,962.20 355,497.49 3,170.58 Net Loss on Conversions 3 Principal Investments 3-4 Capital Changes 4 Principal Balance Remaining 352,326.91 INCOME Receipts Less Disbursements 4 5 74,649.69 9,396.58 65,253.11 13,206.04 52,047.07 52,047.07 Less Distributions to Beneficiaries 5 Less Distributions to Principal 5 Income Balance Remaining .00 g=~~~,/,~~g=~l co~mINED BALANCE REMAINING :LU'i i'~Lt ~H PRINCIPAL BALANCE 20M par Pennsy1vania Housing Finance Agency 6.50% 4/1/86 50M par Allegheny County 8% 8/1/88 40M par Bucks County Grand View Hospital 9.625% 8/1/84 500 shs. American Telephone & Telegraph Co. 500 shs. E.I. DuPont DeNemours & Co. 600 shs. Exxon Corp. 500 shs. General Foods Corp. 600 shs. Mitchell Energy Co. 300 shs. J. C. Penney Co. 300 shs. Union Pacific Corp. Fed Fund T Fund Mortgage Participations Cash 20,000.00 50,000.00 40,000.00 29,425.00 18,347.71 20,669.88 25,882.50 15,354.18 16,848.07 16,991.08 53,941.08 10,185.95 34,666.06 15.40 ~=~~~'!m,;,2~ INCOME BALANCE Cash g========,;,~~ PRINCIPAL RECEIPTS 3/30/81 8/19/81 8/25/81 4/22/82 5/14/82 6/16/82 8/2/82 10/28/82 1/6/83 2/15/83 5/3/83 8/2/83 2/19/84 Estate of Irene W. Roth Transferred from Income Es tate of Irene W. Roth Transferred from Income Refund Federal Estate Tax Transferred from Income Transferred from Income Transferred from Income Transferred from Income Transferred from Income Transferred from Income Transferred from Income Transferred from Income Total Principa1 Receipts 298,247.18 9,600.00 123.25 5,500.00 8,042.19 2,632.83 5,500.00 2,311. 97 4,500.00 4,000.00 2,805.97 5,000.00 10,196.30 g=~~M~2,;,g2 PRINCIPAL DISBURSEMENTS 4/14/81 4/11/82 Internal Revenue Service, 1980 tax due PA Department of Revenue, 1980 tax due PA Department of Revenue, 1981 tax due 1,997.20 715.00 250.00 Total Principa1 Disbursements $ 2 962.20 =====:!:====== 2 .'u..... ".' .:... I r..",\: OJ 12/12/83 12/22/83 12/22/83 6/17/81 7/20/81 9/22/81 10/4/83 2/10/84 2/7 /84 SOH par Allegheny Co. 8% 8/1/88 500 shs. General Foods Corp. 300 shs. J. C. Penney Co., Inc. CAPITAL CHANGES Exxon Corp. 300 shs. Purchased 300 shs. Received in 2 for 1 Stock Split ~QQ=~~~= INCOHE RECEIPTS Dividend, Cummins Engine Co., Inc. Interest, PA Housing Finance Agency 6.50% 4/1/86 Interest, Allegheny Co. 8% 8/1/88 Dividend, J. C. Penney Co., Inc. Interest, Fed Fund 4/10/81 to 2/2/84 Dividends, Wells Fargo 7/20/81 to 9/9/83 Dividends, Norfolk Southern Railway 9/14/81 to 9/13/82 Dividends, Exxon Corp. 9/14/81 to 12/12/83 Interest, Mortgage Participations 4/23/81 to 2/17/84 Dividends, American Telephone & Telegraph Co. 10/2/81 to 2/1/84 Dividends, Union Pacific Corp. 10/2/81 to 1/4/84 Dividends, International Hinera1s & Chemicals Corp. 10/5/81 to 1/4/83 Dividends, Mitchell Energy & Development 10/5/81 to 1/6/84 Interest, PA Housing Finance Agency 8.625% 11/1/83; 11/3/81 to U/2/83 Interest, Allentown PA School Dist. G.O. 8.25% 8/1/85; 7/30/81 to 2/16/84 Interest, Bucks County Grand View Hospital 9.625% 8/1/84; 8/17/81 to 2/1/84 Dividends, E.I. DuPont DeNemours & Co. 12/14/82 to 12/14/83 Interest, T Fund 9/2/83 to 2/2/84 Total Income Receipts 4 ~UJ/ (.."t \.....1 0:.1 50,000.00 25 ,B82. 50 16,848.07 20,669.88 .00 ~=~~,!,gg2=~~ 180 . 00 650.00 1,000.00 162.00 13,892.43 2,160.00 1,320.00 4,560.00 9,338.74 6,030.00 1,335.00 1,560.00 336 .00 10,697.40 10,289.58 9,421. 84 1,550.00 166.70 ~==Z~,!,g~~=g2 INCOME DISBURSEMENTS 4/14/82 4/11/83 5/17/83 12/12/83 Internal Revenue Service, 1981 fiduciary income tax PA Department of Revenue, 1981 fiduciary income tax Internal Revenue Service, 1982 fiduciary income tax Accrued Interest, 20M par PA HGA 6.50% 4/1/86 Accrued Interest, 50M par Allegheny Co. 8% 8/1/88 Tax Preparation fees 3/25/82 to 2/28/83 Farmers Trust Company, commission 2,544.00 282.00 467.00 169.72 466.66 55.00 5,412.20 ~===2'!'~2g,;~~ Total Income Disbursements INCO~lli DISTRIBUTIONS TO BENEFICIARIES Betty June Goodwin 4/30/81 to 1/31/84 Chivas Square, rent for Betty June Goodwin 9/14/83 to 1/31/84 VanDeventer Furniture, furniture rental for Betty June Goodwin 9/23/83 to 2/15/84 11,000.00 1,390.64 815.40 Total Income Distributions to Beneficiaries ~==!~,!,~~g,;~~ INCOME DISTRIBUTIONS to PRINCIPAL Transferred to Principal 8/19/81 to 2/19/84 ~==~~'!'~H,;~Z The above distributions of income to principal were made in accordance with Paragraph Second of the Last Will and Testament of Irene W. Roth which states in part: "It (the Trustee) shall pay her the total sum of $250.00 per month as long as she lives. Should there not be $250.00 interest available in anyone month it shall pay the remainder needed to make the $250.00 to my said daughter out of principal. My said trustee shall have the power, in its sole discretion, to determine whether personal emergency conditions require the advance of additional money to my daughter, Betty June Goodwin, and to advance same from principal, if necessary, to her to eliminate any such emergency. On the death of the husband of my daughter, Betty June Goodwin, my said trus10ee shall pay all of the interest earned on said trust, less expenses, to my daughter, Betty June Goodwin. On her death I give the principal and interest thereon, accrued or otherwise, in equal shares 100 George W. Waugaman of Middlesex Township, Clara W. Shank, Bertha R. Line, all of Cumberland County, Pennsylvania, and Barbara R. Baker of Harrisburg, Pennsylvania." These distributions which were made from the inception of the trust until the date of James W. Goodwin's death, i.e. February 19, 19 ,have noW become a permanent part of principal. James W. Goodwin was 10he husband f Betty June Goodwin. /' /UST cm~~ By / ~/"' ~~ D nis C. Caverly, Exe President and Trust , +. ~ ; -. l' 5 -.... ~'__IJ I : :;1_,( . ., t:-.:., ~. '" <: &~ .. ~ ~tiJ ~ :> gH~~ 0 04 ",Ii!O~'" 1<<1;; <... ~ O~Z:.:U~u~ t1)~~~~O r4 ;aP-oool'aOU'; . ~><.~ .i35iJ<g E..d~~::J...:r ~ 15~ <<Ifil~o'5~ ~o1;1zo"'u~O\ ou='!:l<Q~1-<;i!!.-l UQ8H~~~a" g;?ii- g;!S"'~S~ Ii! ~ <> 1;1 < t-o,,,=,, pasodo'd UOllnqp!s' IS( Db", .p ,"olln 4..", a' IP )0 "Ill .I!lLo'o:) I' q!ns!p 0 "UIJP.Jo:J~. uno . ue r ul "W/'J!;p~l~ .. . ,,, ~ ... <XI 0\ ~ . <XI .-l ;>, ;i!! ~ .. J ~ := J :5 ,;:: '~ ~ ,-ut...t~:;2e cu":: a... ~ :"J tJ ..s =-.,3:.s:g u '" o-o_oCl::= .... ... .... C C CI ~ o ;: ~ l1J :s .:: ~ Q.I ~....;::'. 04 oN U ~I ~ '''' C ~ :n ....:: 100 ~ -0 Q.I '0 .= ~ :s > C t.) c":_..1,::::-:1 c :-: ~ ~ ~ C = -~ ~ ;:: ... :;) ... ::''':.;;J 1:: ":;I "t:J ... ;:; ..:A ~ ._ ~;.l . II) ~ ;.o~~__-..",::c~o ~..._ :: ':'2 .... :') ... _-O~ ~~~ :~3- e-: ',:: :: . ':0 ,:J ~ t1 -f p; ~ ':'. ~ ~~.~ = .c'. ~"' :;:1~ 0_ (D --..c.: ..'~ 1.: .:: ._ .. -- C'~ .~ Cl> C .- .,.. ~ U:J3-0cC1j~ >-8'U-:t5~'''''>; ~U5;U~O~ CI) -, :3: ~ ';j .r: ,,!: -:I ,... ~ ~ ...::: .:. ,.'.c - ~ ~ ~ -< r= \ 0::. ~ o:i . .. ~ , A ",'" ,.. fTlt:i ':..:: ~. ::3: ~o f':::' ~;, ~p~ tn'lJ .... .,- .< .....C'"> :,- :i ~ ",n1 ':'.:e'~ , ,. .J -,:, .: " " - -' ., Q)>- ;: ~ < ,,~ - "':E Z '" 0" < t.J .. . ~..... ~:l OJ en ZQ ~ ::l z.: Ha::W", .... ~! ~ en ~~ ~ ex: IIl::2 o W J '" :!: a: .~ ex: " ~ c;C U ~ ~ CO .~ ..., -, <>.. i"- b ,,~ :....: C.., ~S .." ", -EJ:-1-~4W.-W-~t.tl-----_.----. In the Court of Common Pleas of Cumberland County, Pennsylvania --------- --------------- --- --..--------------- VI. No. __<?J..L::X?_:iIL______ 'Ci\'il. 19______ ---- -- ------ ------..----------------------...---- ------- ----- -..-----..-..... ----------------------- ..---.. ..-----... ---------------------------------- ------...--- -............. --- -... --------......--..--..----.. ---------------------..,.------ --.. --------------- --- -.... --------- -..-..---- ---------------------- ----- .~---~~l.:S---Q,.,\~~~--.t-t:c-.-~~-~~~~-~~~- __.~!.___~t_________. ._____ _~_h_.Y:_~~~.s.---~f-42~--:t~---~~~h~--~-&J,--------------. -..--- ----- ---------....------.. .........-----------......--..-------..----......-----------------------....------- .--------------------..--------.. -- ---------- --......... ----------..-------------- ----- ---......-..---------- .-------------..----------..--..-..-.. ----------..-....-- ..-.... ..----- --- -_..--- ...---- -..- ----- ---..--- -------- ._------------""':----------_.. -. -------------------..---------- . ------- --..--...----.. -- .---------------- To _________________________________________ Prothonotary _~liJ-'lJ:.t---------------- ;;:.--- , ~__ _~J.,:J A....",-- __$4~"'~~:;:l.Y.~?iJ~~L-------- Attamey for Plaintiff. 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"'" HO 0 ., \ \ REV-736 EX AFP (1-90*, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REYENUE BUREAU OF INDIVIDUAL TAXES DEPT, Z80601 HARRISBURG, Pi 11128-0601 ACN 202 NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE 01-02-91 ESTATE OF ROTH IRENE W FILE NO. 21 80-0111 DATE OF DEATM 02-10-80 COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBHIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REGISTER OF HILLS. AGENT", MARION R LOWER 31 S HANOVER ST CARLISLE 17013 REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 Alnount Relll tt.d CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR FILES ...... iii.j:73'&-EiCAFP-TF90i------iiJi-iiiifici-ojr-OETERH'iNAi''iOln,NO-"SSESSHEiif---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF ROTH IRENE W FILE NO.21 80-0111 ACN 202 DATE 01-02-91 ESTATE TAX DETERMXNATION 6.324.93 1. Credit For state Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 60.069.73 .00 3. Inheritance Tax Assessed by Other states or Territories of the United States (Excluding Discount and/or Interest) 60.069.73 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST (-) Assessed ~ '" .00 nr- ~~ c::...... - -,=0 r"1n .00 -""" L;")~ ~ '- "'c' ," ~ .-;0 ::07) rnfTl r--r' I ?J9 ;:; CP "."')'::' AMOUNT PAID . ...,..., C""> .; ;e "~:1 - :-::n , ,- ~ ....'" "'0'-' (;J ~o ?" ..., ~ 6, Amount of Pennsylvania Estate Tax Previously Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TOTAL TAX CREDIT ,00 BALANCE OF TAX DUE .00 INTEREST .00 * IF PAID AFTER THIS DATE SEE REVERSE SIDE TOTAL DUE ,00 FOR CALCULATION OF ADDITIONAL INTEREST ( IF TOTAL DUE J:S LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREOIT" ICRlo YOU MAY BE DUE A REFUNO. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIOHS.) PURPOSE OF NOTICE: To fulfIll th. nqulr"lnts of Section 1745 (b) of the Inheritance and Estatl Ta)! Act, Act 255 of 1982, (72 pa. C.S. Slction 1745). PAVttEHT: nltach thl top portion of this Notice and sUb.It with your pay.ent to the Register of WIlls printed on the reverSlll sIde. .. Hake check or laney ordlr payable to: REGISTER OF MILLS, AGENT. All p.,..nts r.calv.d .h.1l b. .ppll.d firs' '0 .n, In'.r." which .., b. duo wl'h .n, r...lnd.r oppll.d ,. 'h. .... A rlfund of a talC crCldIt aay be requested by co.pleting an "Application for Refund of PennsylvanIa InheritancCl and Estate TalC" (REV.1313). Applications are avaUablCl at the OffIce of thl RegIs'tlr of WUls, any of the 24 RClVlnue DistrIct OffIces or froa the Depart.ent" s 24.hour For., ordering tClUphone lin.s In Harrisburg (717) 787.8094, In PhUadelphIa (215) 560-2065 or In pittsburgh - (412) 565.3601. REFUND (CR): OUEeTIDNS. An, p.rty In In'''''' no' ..Usfl.d wl'h .h. ........n. of 'a. os .hown on 'hlo noUc. .., obj.c' wl'hln sldy (60) daY' of receipt of this Notice by: .-wrl...n pro'." '0 .h. p, O.p.r...n' of R.u.nu., 80.rd of APP..'s, D.P'. 28"21, HorrlsOur", PA 17128-1021, OR ..electing to havCl th. .atter deter.lned at audit of the personal repres.ntative, OR ..appeal to the Orphans' Court ADHIN- ISTRATIVE CORRECTIONS: Factual Clrrors discovered on this asuss.ent shouid be addrClssed In wdtIng to: PA oepart..nt of RevenuI, Bureau of Individual TalC'" ATTN: Post Assess.ent Review Unit, Dept. 280601, HarrIsburg, PA 17128-0601, Pho";'(7171 787.6505. S.. page 3 of the booklet "Instructions for Inheritance TalC R.turn for a ResIdent necld.nt" (REV-1501) for en elCplanation of ed.lnlstrat1velY corr.ctabU .rrors, INTEREST: AdditIonal Pennsylvenla EstatCl TalC assessad as a result of I!I change on the Federal Estate Tax closlt'lg letUr beeo.e. delinquent at the elCpiratIon of one (1) .onth froD the data the flnal notIce of the Iocrll'" In F.deral Estate TalC is racelvad. TalCes which b.ca.e del1nqulnt bafore Januar~ 1, 1982 bear interest at thll rata of six (6;(l p.rcent per annUl ca1cu1at8d at a dally rat. of ,000164. All telClS whIch bIlCIID. del1nquent on or after January 1, 1982 wIll bClar interest at . rate which will vary fro. call1ndar Yllar to calendar year with that rate announced by the PA Depart.ent of Rllv.nue, The applicable inter.st retlS for 1982 through 1991 are: ~ Interut Rate DallY Interest Factor ~ tnt....st Rate Dally Interest Factor 1982 20;( .000548 19116 10;( .000274 1983 16;( .0110438 19117 OX .000247 1984 11;( .0110301 19118.1991 11;( ,000301 1985 13;( .0110356 --Interest is calculated as follow': INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAlLY INTEREST FACTOR ..Any Hotice Issued after the tax bllco." deUnqullnt will reflect an Intarut calculation to fifteen US) da~' beyond tho date of the assCI....nt. If pey.ant is .ada after the Int.re.t co.putatlon da'te shown on thl Notic., addItional Interost wst b. calculated. .. COMPOSITION OF NET BALANCES i Prlncloal Market Valua Februarv 26. 2000 1400 shs. E.!. DuPont deNemours & Co. $ 72,100.00 1000 shs. Exxon Mobil Corp. 71,063.00 2400 shs. Huntington Bancshares Inc. 49,800.00 1600 shs. Lucent Technologies, Inc. 94,000.00 1400 shs. SBC Communications Inc. 49,613.20 2400 shs. Vedafone Alrtouch PLC 137,700.00 Cash 405,564.61 $ 879,840.81 Income Cash $ 7,662.95 PRINCIPAL RECEIPTS Balance as per First and Parllal Account 05/09/91 IRS, refund Form 1041 12122198 Long Term Capital Gains Distribution KeyPremier Intermediate Term Income Fund Short Term Capital Gains Distribution KeyPremier Intermediate Term Income Fund 05/14/99 1998 State Fiduciary Income Tax Refund 06108199 1998 Federal Fiduciary Income Tax Refund 07/02199 Long Term Capital Gain Vedafone and Alrtouch Communications. Inc. merger TOTAL PRINCIPAL RECEIPTS PRINCIPAL CONVERSIONS INTO CASH Gain Balance as per First and Partial Account OS/24/84 50 shs. Ameritech Proceeds 3,221 .89 Account Value 3,040.84 OS/24/84 50 shs. Bell Atlantic Corp. Proceeds 3,423.14 Account Value 3,086.20 OS/24/84 50 shs. Nynex Corp. Proceeds 2,985.90 Account Value 2 895 98 2 181.05 336.94 89.92 Cost Basis $ 8,562.27 8,612.45 22,414.06 13,759.65 12,366.36 8.D70.58 405,564.61 479,349.98 $ $ 7,662.95 $ 358,459.69 313.00 938.58 572.24 230.00 3,067.00 9,000.00 $ 372,580.51 Loss 3,170.58 PRINCIPAL CONVERSIONS INTO CASH Icontlnuedl Gain Loss OS/24/84 50 shs. Southwestern Bell Proceeds 2,791.66 Account Value 2 792 08 0.42 OS/24/84 50 shs. U.S. West, Inc. Proceeds 2,829.66 Account Value 263110 198.56 03/19/85 300 shs. J C Penney Co., Inc. Proceeds 14,197.56 Account Value 16.848 07, 2,650.51 11/01/85 500 shs. General Foods Corp. Proceeds 60,000.00 Account Value 25882.50 34,117.50 04/03/86 20M par PA HFA Single Family Rev. Ser. 6.50% 4-1-86 Proceeds 20,000.00 Account Value 20.000.00 0.00 02123/87 5M par Allegheny Co. Redev. Home Imp. Auth. 8% 8-1-88 Proceeds 5,000.00 5 000 00 0.00 08108184 25M par US Treasury Notes 12.375% 8-15-87 Proceeds 25,000.00 Account Value 24 948.94 51.06 10/29/87 25MparFNMA 11.55% 11-10-87 Proceeds 25,000.00 Account Value 25.000 00 0.00 08105/88 45M par Allegheny Co. Redev. Home Imp. Auth. 8% 8-1-88 Proceeds 45,000.00 Account Value 45.00000 0.00 02116/89 225 shs. BellSouth Corp. Proceeds 9,422.15 Account Value 3 981.76 5,440.39 3 PRINCIPAL CONVERSIONS INTO CASH (contlnuedl Gain Loss 02/16189 600 shs. Mitchell Energy & Dev. Corp. Proceeds 8,139.18 Account Value 1535418 7,215.00 02/16189 300 shs. Union Pacific Corp. Proceeds 20,830.75 Account Value 1699108 3,839.67 03/02/89 50M par FNMA 12.10% 3-10-89 Proceeds 50,000.00 Account Value 50 000 00 0.00 05/30/89 500 shs. FPL Group, Inc. Proceeds 15,356.77 Account Value 15 720.00 363.23 05/30/89 600 shs. Exxon Corp. Proceeds 26,101.25 Account Value 1033494 15,766.31 03/19/90 40M par Proctor & Gamble co. Notes 10% 9-15-90 Proceeds 40,000.00 Account Value 40 000 00 0.00 05/07/90 50M par Bankers Trust Co. Notes 7.125% 5-1-90 Proceeds 50,000.00 Account Value 4812275 1,877.25 08/27/90 30M par FHLB 10.30% 9-25-90 Proceeds 30,000.00 Account Value 30 000.00 0.00 08/12/91 .95 sh. Huntington Bancshares, Inc. Proceeds 15.78 Account Value 15.26 0.52 01/28/92 400 shs. Ford Motor Co. Proceeds 13,159.88 Account Value 1093979 2,220.09 01/29/92 300 shs. Aluminum Co. of America Proceeds 20,332.72 Account Value 19.94962 4 383.10 PRINCIPAL CONVERSIONS INTO CASH (conllnued\ Gain Loss 05/15/96 25M par US Treasury Note 4.25% 5-15-96 Proceeds 25,000.00 Account Value 24.835.86 164.14 08115/96 25M par Penn State Univ. 4.20% 8-15.96 Proceeds 25,000.00 Account Value 24,954.25 45.75 09/03/96 25M par pittsburgh PA G.O. 4.50% 9+96 Proceeds 25,000.00 Account Value 24912.75 B7.25 09/19/96 100 shs. Exxon Corp. Proceeds 8,563.17 Account Value 1 722.49 6,840.68 1 0/09/96 .042 sh. Lucent Technologies, Inc. Proceeds 1.95 Account Value 0.59 1.36 12/01/96 25M par Penna. State G.O. Third Series 4.30% 12+96 Proceeds 25,000.00 Account Value 24.95449 45.51 01/09/97 .25 sh. NCR Corp. Proceeds 8.65 Account Value 223 6.42 01/24/97 500 shs. E.I. DuPont deNemours & Co. Proceeds 51,846.70 Account Value 6.11590 45,730.80 02/04/97 31 shs. NCR Corp. Proceeds 1,167.11 Account Value 285 79 881.32 04/10/97 .45 sh. SSC Communications, Inc. Proceeds 23.05 Account Value 484 18.21 08115/97 50M par Penn State University 4.40% 8-15-97 Proceeds 50,000.00 Account Value 49.452 50 547.50 08115/97 25M par US Treasury Note 6.50% 8.15-97 Proceeds 25,000.00 Account Value 24.930 50 69.50 6 Bell South Com 02124/84 50 shs. 05/11/84 100 shs 150 shs. 02106/87 75 shs. 225 shs. 02116/89 225 shs. o AT&T Divestiture 3 for 1 Stock Split 3 for 2 Stock Split Sold Pacific Telesis Grouo 02124/84 50 shs. 06118/84 ~ 100 Shs. 05/12/86 100 shs. 200 shs. 06123/86 300 shs. 500 shs. 03/13/87 500 shs 1000 shs. AT&T Divestiture Purchased 2 for 1 Stock Split Purchased 2 for 1 Stock Split 04/29/94 CAPITAL CHANGES $ 3,981.76 .00 3,981.76 .00 3,981.76 3,981.76 .00 1000 shs. 04/08/97 1000 shs. o Exchange-SSC Communications $ 2,612.09 2,887.46 5.499.55 .00 5.499.55 15,612.57 21,112.12 .00 21,115.12 8.406.85 12,705.27 12,705.27 .00 Adjust for Airtouch Communications, Inc. Huntinoton Sancshares Inc. 06123/86 300 Shs. Purchased 07/11/86 30 shs. 10% Stock Dividend 330 shs. 07/10/87 33 shs 10% Stock Dividend 363 Shs. 07/13/88 90.75 shs. 5 for 4 Stock Split 08102/88 25 sh . Purchased 454 shs. 06106189 146 shs. Purchased 600 shs. 08103/89 90 shs 15% Stock Dividend 690 shs. 08101/90 69 shs. 10% Stock Dividend 759 shs. 08107/91 37 95 shs. 5% Stock Dividend 796.95 shs. 08112/91 .95 sh Sold 796 shs. 05/19/92 204 shs. Purchased 1000 shs. 08104/92 250 shs 5 for 4 Stock Split 1250shs. 09/30/92 50 shs. Purchased 1300 Shs. 08103/93 130 shs. 10% Stock Dividend 1430 shs. 10/14/93 70 shs. Purchased 1500shs. 10 9,679.78 .00 9,679.78 .00 9,679.78 .00 6.31 9,686.09 3,218.58 12,904.67 .00 12,904.67 .00 12,904.67 .00 12,904.67 15.26 12,889.41 4,712.40 17,601.81 .00 17,601.81 973.75 18,575.56 .00 18,575.56 1,800.75 20,376.31 \Ii.!:.: CAPITAL CHANGES (contlnuedl HuntinQton Bancshares Inc (continuedl 08102/94 375 shs 5 for 4 Stock Split .00 1875 shs. 20,376.31 08111/94 125 shs. Purchased 2,594.63 2000 shs. 22,970.94 08102/95 100 shs 5% Stock Dividend .00 2100 shs. 22,970.94 08101/96 210shs. 10% Stock Dividend .00 2310 shs. 22,970.94 01/14/97 190 shs Purchased 5,082.50 2500 shs. 2B,053.44 08101/97 250 shs 10% Stock Dividend .00 2750 shs. 28,053.44 07/31/98 275 shs 10% Stock Dividend .00 3025 shs. 28,053.44 04/29/99 525 shs. Sold 3,511.31 2500 shs. 24,542.13 07/30/99 250 shs 10% Stock Dividend .00 2750 shs. $ 24,542.13 Exxon COrD 08117/81 300 shs. Purchased 20,669.88 07/20/81 300 shs 2 for 1 Stock Split .00 600 shs. 20,669.88 09/18187 600 shs. 2 for 1 Stock Split .00 1200 shs. 20,669.88 05/30/89 600 shs. Sold 10,334.94 600 shs. 10,334.94 09/19/96 100 shs. Sold 1,722.49 500 shs. 8,612.45 04/15/97 500 shs. 2 for 1 Stock Split .00 1000 shs. $ 8,612.45 Ford Motor Co 08123/86 200 she. Purchased 10,939.79 12/10/87 200 shs 2 for 1 Stock Split .00 400 shs. 10,939.79 01/28192 400 shs Sold 10,939.79 0 $ .00 E I DuPont deNemours & Co. 10/05/82 500 shs. Purchased 18,347.71 01/22/90 1000 shs. 3 for 1 Stock Split .00 1500 shs. 18,347.71 01/24/97 500 shs Sold 6,115.90 1000 shs. 12,231.81 08118197 1000 shs. 2 for 1 Stock Split .00 2000 shs. 12,231.81 04/29/99 500 shs Sold 3,057.95 1500 shs. $ 9,173.86 11 CAPITAL CHANGES (continued I Pennsvlvanla Power & Lioht Co, 06/06/89 300 shs. Purchased OS/20192 300 shs 2 for 1 Stock Split 600 shs. American Teleohone & Telearaoh Co. 06/17/81 400 shs. Purchased 03/16/83 100 shs Purchased 500 shs. 02/27/84 Adjust by Divestiture 500 shs. 10104/96 Adjust by Lucent Technology 500 shs. 01/07/97 Adjust by NCR Corp. 500 shs. 04/20/99 250 shs. 3 for 2 Stock Split 750 shs. Lucent TechnoloQies Inc. 10104/96 162.042 shs A T & T spinoff 10/09/96 042 sh Sold 162 shs. 12/16/96 236 shs Purchased 400 shs. 04/03/98 400 shs. 2 for 1 Stock Split 800 shs. 04/08/99 800 sh.~. 2 for 1 Stock Split 1600 shs. SBC Communications Inc 04/08/97 731.45 shs. Exchange Pacific Telesis Group 04/10/97 .45 sh Sold 731 shs. 03/20/98 731 shs. 2 for 1 Stock Split 1462 shs. INVESTMENTS 03/12/84 50m PARFNMA 12.10%3-10-89 06/18/84 50 shs. Pacific Telesis Group 08/15/84 25M par US Treasury Note 12.375% 87 11/07/84 25MparFNMA 11.55% 11-10-87 09/25/85 30M par FHLB 10.30% 9.90 06/23/86 300 shs. Pacific Telesis Group 300 shs. Huntington Bancshares. Inc. 200 shs. Ford Motor Co. 500 shs. FPL Group, Inc. 06/25/86 25M par Bankers Trust Co. Notes 7.125% 5-1-90 08/25/87 25M par FHLB 8.60% 8-25-92 12/03/87 25M par Bankers Trust Co. Notes 7.125%5-1-90 03/14/89 25M par Pittsburgh Urban Redev. Auth. 6.90% 6-1-95 12 $ 11,776.61 .00 11,776.61 $ 22,800.00 6,625.00 29,425.00 21040.05 8,384.95 2,346.95 6,03B.00 28B.02 5,749.98 .00 5,749.98 $ 2,346.95 0.59 2,346.36 11,413.29 13,759.65 .00 13,759.65 .00 13,759.65 $ 12,705.27 4.84 12.700.43 .00 12,700.43 50,000.00 2,887.46 24,948.94 25,000.00 30,000.00 15.612.57 9,679.78 10,939.79 15,720.00 24,404.00 25,000.00 23,718.75 25,000.00 INVESTMENTS (contlnuedl 03/16/89 40M par Proctor & Gamble Co. Notes 10% 9-15.90 03/28/89 50M par Republic National Bank NY Notes 10.40% 3-15.94 06/06/89 146 shs. Huntington Bancshares, Inc. 300 shs. PP&L 300 shs. Aluminum Co. o( America 07/11/89 25M par Pottsgrove School Dist. 6.60% 6-1-93 04/03/90 25M par Southwestern School dist. 5.90% 4-1-92 05/18/90 25M par PA State Rfdg. 6.20% 11-1-92 OS/22/90 25M par PA Series A 6.50% 5-1-94 06/18/90 25M par SouthYork School Dist. 6.20% 9-1-93 05/19/92 204 shs. Huntington Bancshares, Inc. 07/14/92 25M par Lancaster Co. Hosp. Auth. 4.10% 7+94 08/20/92 25M par Penn State University 4.20% 8-15-96 08/20/92 25M par Penn State University 4.40% 8-15-97 09/02/92 25M par Penn State University 4.40% 8-15-97 09/10/92 25M par Berks Co. G.O. 3.90% 11-15.95 09/30/92 50 shs. Huntington Bancshares, Inc. 11/24/92 25M par Pittsburgh G.O. 4.50% 9-1-96 12/03/92 25M par PA State G.O. Third Series 4.30% 12+96 02/25/93 25M par Harrisburg Water Rev. 3.55% 7-15-95 07/27/93 25M par U S Treasury Note 4.25% 5-15-96 10/14/93 70 shs. Huntington Bancshares, Inc. 08/11/94 125 shs. Huntington Bancshares, Inc. 08/15/94 25M par U S Treasury Note 6.50% 8-15-97 10/05/94 25M par U S Treasury Note 7.125% 10-15-98 12/15/95 25M par FHLM 5.98% 12-15.00 12/22/95 25M par FHLB 5.845% 12-22-99 03/04/96 25M par U S Treasury Note 5.625% 2.28-01 09/03/96 25M par U S Treasury Note 6.125% 8-31-98 09/27/96 25M par U S Treasury Note 6% 8-15-99 10/29/96 25M par FNMA 6.55% 8.10-00 12/13/96 25M par U S Treasury Note 5.875% 11-30-01 12/16/96 238 shs. LucentTechnologies, Inc. 01/14/97 190 shs. Huntington Bancshares, Inc. 02/28/97 25M par U S Treasury Note 5.875% 2-28-99 08/18/97 25M par FHLM 6.45% 8-18-00 09/03/97 25M par FHL8 7.10% 9-3-04 10/02/97 25M par FHLB 6.28% 10-2-02 INCOME RECEIPTS Balance as Per First and Final Account 07/20/97 Dividend, Sprint 05/04/84 Dividend Ameritech 05/07/84 Dividend Bell Atlantic Corp. Dividend, Nynex Dividend Southwestern Bell Dividend U S West, Inc. Refund, Forest Park Health Center IRS, 1994 tax refund PA Dept. of Revenue, refund 1995 tax return Dividend, Vodafone Airtouch PLC Dividends, American Telephone & Telegraphl~o. 5.4-84 to 2-1-00 11/05/84 06112/95 10/15/96 02/23/00 40,000.00 49,906.00 3,218.5B 11,776.61 19,949.62 25,000.00 25,000.00 24,942.50 25,000.00 24,974.00 4,712.40 24,937.50 24,954.25 24,889.25 24,563.25 24,888.00 973.75 24,912.75 24,954.49 25,000.00 24,835.86 1,800.75 2,594.63 24,930.50 25,000.00 25,000.00 25,000.00 24,851.56 24,964.84 24,853.49 25,000.00 24,845.91 11,413.29 5,082.50 24,937.50 25,000.00 25,000.00 25,000.00 $ 74,649.69 39.00 75.00 80.00 75.00 70.00 67.50 938.50 1,528.27 40.51 260.23 10,200.00 INCOME RECEIPTS (conllnuedl Dividends, Bell South 5.4-84 10 2.3.89 Dividends, E. I. Duponl deNemours 3-15-84 to 12-14-99 Dividends, Exxon Corp. 3.13.84 10 12-10-99 Dividends, General Foods Corp. 3-6-84 109.10.85 Dividends, Mllchell Energy co. 4.4-84101-10.89 02123/00 Dividends, FPL Group 9-16-86 to 6-16-89 Dividends, Ford Molor Co. 9-2-86 10 3-12-92 Dividends, Pacific Telesis Group 5-4-84 to 5-1-97 Dividends, J C Penney Co. 5.3-84 10 2-4.85 Dividends, Union Pacific Corp. 4-4-84 10 1-3-89 Dividends, Huntinglon Bancshares 10-1.8610 1.3.00 Dividends, aluminum Co. of America 8-29-89 10 11-25-91 Dividends, PP&L 7.6.8910 1-3-00 Dividends, Lucenl Technologies 3-3.97 10 12+99 Dividends, SBC Communicalions 8.1-97 to 2-2-00 Inleresl, Allegheny County 8% 8-1-88; 8-3-8410 8-2-88 Inleresl, Bucks Co. Hosp. 9.625% 8-1-84; 8-1-84 Inleresl, FNMA 12.10% 3-10-89; 9-14-84103-10-89 Interesl, PA HFA 6.50% 4-1-86; 4-2-84104-2.86 Interesl, FNMA 11.55% 11-10-87; 5-13-8510 11-10-87 Interesl, U S Treasury Note 12.375% 8-19-87; 2-19-8510 8-19-87 Inleresl, Bankers Trust 7.125% 5-1-90; 6-25-86 10 5-7-90 Inleresl, FHLB 10.30% 9-25-90; 4-1-86109-25-90 Interesl, FHLB 8.60% 8-25-92; 3-3-88 10 8-26-92 Interesl, Proctor & Gamble 10% 9-15-90; 9-18-8910 3-16-90 Inleresl, Republic National Bank 10.40% 3.15-94; 9-18-89 10 3-20-92 Inlerest, PillSburgh Urban Redev. Auth. 6.90% 6-1-95; 12-29-89106-2-95 Interesl, POllSgrove School Dis!. 6.60% 6-1-93; 12-4-89106-2-93 Interesl, PA Slale Rfdg. 6.20% 11-1-92; 5-18-90 to 11-3-92 Interesl, PA Series 6.50% 5-1-94; 5-22-90105.3-94 Interesl, Soulhweslern School Dis!. 5.90% 4+92; 4-3-90 10 4.1-92 Inleresl, Southern York School Dis!. 6.20% 9-1-93; 6-18-90 to 9+93 Inleresl, US Treasury Nole 4.25% 5.15-96; 7-27-9310 5-15-96 Inleresl, Berks County G.O. 3.90% 11-15-95; 5-18-931011-15-95 Interesl, Harrisburg Waler Revenue 3.55% 7-15-95; 2-25-93 to 7-15-95 Interesl, Lancasler, Hospllal Aulh. 4.10% 7-1-94; 1-5-93107-1.94 Interesl, PA Slate G.O. 4.30% 12-1-96; 6-2-9310 12-1-96 Interesl, Penn Slate Univ. 4.20% 8-15-96; 2-17-9310 8-15-96 Inlerest, Penn Slate Univ. 4.40% 8-15-97; 2-17-9310 8-15-97 Inleresl, PillSburgh G.O. 4.50% 9-1-96; 3-2-93 10 9-1-96 Interesl, US Treasury Nole 7.125% 10-15-98; 10-5-9410 10-15.98 Interesl, US Treasury Nole 6.50% 8-15-97; 2-16-9510 8-15-97 Inleresl, US Treasury Nole 5.625% 2-28-01; 3.4-96 10 2-23-00 Inleresl, FHLB 5.845% 12-22-99; 6-24-96 to 12-23-98 Inleresl, FHLM 5.98% 12-15-00; 6-17-96109-14-98 Interesl, US Treasury Nole 6% 8-15-99; 2-18-9710 8-15-99 Interesl, US Treasury Nole 6.125% 8-31-98; 2-28-97 to 8-31-98 Inleresl, U S Treasury Note 5.875% 11-30.01; 6-2-9710 2-23.00 Inleresl, U S Treasury Note 5.875% 2-28-99; 9-2-97 10 2-28.99 Inleresl, FNMA 6.55% 8-1 0-00; 2-10-97 10 8-10-99 Interesl, FHLB 7.10%9-3-04; 3-4-9810 9-3.99 Interesl, FHLB 6.28% 10-2-02; 4-3-9810 2.23.00 Interesl, FHLM 6.45%8-18-00; 2-19-98 to 8-19-98 14 2,291.39 36,935.00 29,932.66 2,175.00 780.00 3,210.00 5,130.00 22,314.00 708.00 2,865.00 15,743.49 1,689.00 9,826.50 374.00 3,773.76 17,201.26 1,924.96 30,216.39 3,250.00 8,686.56 9,281.27 11,147.67 15,450.00 10,750.00 3,988.88 15,412.23 10,718.96 6,416.67 3,801.80 6,405.20 2,970.48 3,414.31 2,976.74 3,101.04 2,120.14 2,012.99 4,294.02 4,185.42 10,932.77 4,240.65 7,173.64 4,875.00 5,586.50 4,383.74 4,094.64 4,324.73 3,049.80 5,429.23 2,203.12 2,915.66 1,775.00 3,754.92 1,612.50 '. INCOME RECEIPTS (contlnued\ Interest, Mortgage Participations 1.6.84 to 8.7.97 Dividends, Governor Intermediate Term Income Fund 11.2.98 to 2-1-00 Dividends, Governor Limited Duration Income Fund 9+99 to 2-1.00 Interest, Money Market Fund 3-2-84 to 2-1-00 17,630.49 17,261.98 701.25 41,501.84 $ 548,945.95 $ 9,396.58 478.00 1,684.00 218.00 500.00 2,386.50 5.50 36.00 100.00 51.00 21.00 92.38 160.00 1,740.50 432.00 281.00 3,871.00 2,293.00 1,381.00 228.00 235.00 1,445.00 103.00 1,551.00 4,315.00 117.00 39.00 28.00 195.00 67.00 82.00 372.00 192.00 181.00 11.00 1,325.00 578.00 96.00 2,197.00 335.00 43,714.00 5,584.00 1,345.00 51,772.86 $ 141,235.32 TOTAL INCOME RECEIPTS INCOME DISBURSEMENTS Balance as Per First and Partial Account 02/29/84 Chivas Square, rent lor Betty June Goodwin 04/09/84 lAS, tax due Form 1041 PA Dept. 01 Revenue, tax due PA41 05/01/84 James E. Lisle, reimburse for travel expenses Presbyterian Homes 05/16/84 CA Medical Assoc. Belvedere Medical Corp. OS/22/84 J. M. Archambault, MD OS/23/84 Carlisle Hospital 06/06/84 Carlisle Radiology Assoc. Southwestern Bell Telephone 06/26/84 Marion A. Lower, Esq., Attorney Fee 07111/84 Presbyterian Homes 04/16/85 PA Dept. 01 Revenue, tax due PA40 04/14/86 PA Dept. 01 Revenue, tax due PA40 IRS, tax due Form 1040 IRS, tax due Form 1041 04/06/87 lAS, tax due Form 1040 PA Dept. 01 Revenue, tax due PA40 04/13/88 IRS, tax due Form 1040 04/11/89 IRS, tax due Form 1040 PA Dept. 01 Revenue, tax due Form PA40 04/02/90 IRS, tax due Form 1040 IRS, tax due Form 1041 PA Dept. 01 Revenue, tax due PA40 03/16/91 PA Dept. 01 Revenue, tax due PA41 04/05/91 PA Dept. 01 Revenue, tax due PA40 IRS, tax due Form 1040 04/13/92 PA Dept. 01 Revenue, tax due PA40 03/10/93 PA Dept. 01 Revenue, tax due PA41 IRS, tax due Form 1041 04/08194 IRS, tax due Form 1040 04/06/95 IRS, tax due Form 1040 04/02/96 PA Dept. 01 Revenue, tax due PA40 lAS, tax due Form 1040 04/14/97 IRS, Tax due Form 1040 04/02/98 PA Dept. 01 Revenue, tax due PA41 03/20/00 IRS, tax due Form 1041 PA Dept. 01 Revenue, tax due PA41 IRS, quarterly Estimates 4.15.86 to 4-15-97 PA Dept. 01 Revenue, Quarterly Estimates 4-14-86 ro 4.15.97 Tax preparation fees 3.8.84 to 2-26.99 Trustee fees 2.19-84 to 2-14.00 Total Income Disbursements 15 , INCOME DISTRIBUTION TO BENEFICIARY Balance as per First and Partial Account Belly June Goodwin; 2-29-84 to 10.15.99 $ 13,206.04 334,794.57 Total Income Distributions $ 348,000.61 INCOME DISTRIBUTIONS TO PRINCIPAL Balance as per First and Partial Acount $ 52,047.07 KEYSTONE FINANCIAL BANK, N.A. Trustee ulWiII rene W. Roth COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND Jane F. Burke, being duly sworn, deposes and says that she is Vice President of Keystone Financial Bank, N. A. the within named Accountant and that the Account, both as to the items of charge and discharge, is just and true to the best of her knowledge and belief. L Ja Sworn to .and Subscribed before me this02 J ~- day of March, 2000. (/../ de:";) -;)t'l(,-iZ~ Notary Public I Nolarial Seal Hilda D. Dowling. Notary Public Harrisburg, l>aupflln County My Commission Expires March 11, 2002 Member, Pennsylvania Association 01 Notaries 16 '.,' ...' nn :D:D <: r;; 8 3~ mPl C"..!. IDO !:' , ~ ~.a . f;"('!) (J -. n N S :~~ n w <.j ( ~ :~~ f~f (. 0:> tiT :1)'.. i.Ji 2- ):);l ~ ~ <<: 0 -+1" '" ... H ....:l 8"'}lE w :ij ."tIl . .0- 0 UH <E-t co 0 ",e Cl> ~ ~~ ~ OJ ~~ . tIJ '" 0 5gc t::l 0'" iil ... '" .Bi!~~ . :>< ~r.n ..UE-4..E-l . . o~z= s~ '" '" -lll~~~ OE-<11< ... '" tIl '" H 0 00 :;;J fa ;iiP<tIl": ,,"'H ~ ~ :>Cl)- H ::I1U u a~l~il J= ~ ...:l .:> '''<:;;J:ij ~ ~ c.- ""~H~P iil iil t::l O:;;JH "'S i! '5 '" ...QU z ",.,: U H '" '" ~!3~zorz;:ij~ '" '" o~~ 1"1.: .,c~ c o '" "'H !i: 11< ~ aCll15i ~ ~ ~~ UP": ~"'o o OH~ HE-lO ~ ur' =~11< tJ ';~"iilg"O:~~ 11<E-< ~ 0 11< - 0 '" 0 tIl 11< Eo< :E~lg~~ .~ LI: o tf.I ~ ztnt%J ~"'O@OtlltJ t::l .,~Jii~~~ E-t ~ E-t E-t tLI t-t '" ~ ~~ <"'OtllU:> ~ ~E-<Eo<":><U": ~!lJJ c-lI> o tIl :J '" '" ::> '" E-< ... 0 .x.5..c uuot:J tfl::t:tf.1tr.l tIl H t o' .- o. ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION IN THE ESTATE OF IRENE W. ROTH LATE OF THE BOROUGH OF CARLISLE SCHEDULE OF PROPOSED DISTRIBUTION Balance for distribution as per Second and Final Account filed March 24, 2000 Distribution $502,557.93 Market Value Feb. 26 2000 Cost Basis $9,012.50 $1,070.28 8,882.87 1,076.56 6,225.00 2,801.76 11,750.00 1,719.95 6,201.65 1,545.80 17,212.50 1,008.82 50,695.58 50,695.58 957.87 957.87 $110,937.97 $60,876.62 $9,012.50 $1,070.28 8,882.87 1,076.56 6,225.00 2,801.76 11,750.00 1,719.95 6,201.65 1,545.80 17,212.50 1,008.82 50,695.58 50,695.58 957.87 957.87 $110,937.97 $60,876.62 $9,012.50 $1,070.28 8,882.87 1,076.56 6,225.00 2,801.76 11,750.00 1,719.95 6,201.65 1 ,545.80 17,212.50 1,008.82 50,695.58 50,695.58 957.87 957.87 $110,937.97 $60,876.62 $9,012.50 $1,070.28 8,882.87 1,076.56 6,225.00 2,801.76 11,750.00 1,719.95 6,201.65 1,545.80 17,212.50 1,008.82 50,695.58 50,695.58 957.87 957.87 $110,937.97 $60,876.62 Louise Waugaman Goodhart 175 shs. E. I. DuPont deNemours & Co. 125 shs. Exxon Mobil Corp. 300 shs. Huntington Bancshares, Inc. 200 shs. Lucent Technologies, Inc. 175 shs. SBC Communications, Inc. 300 shs. Vedafone Airtouch PLC Principal Cash Income Cash George W. Waugaman, Jr. 175 shs. E. I. DuPont deNemours & Co. 125 shs. Exxon Mobil Corp. 300 shs. Huntington Bancshares, Inc. 200 shs. Lucent Technologies, Inc. 175 shs. SBC Communications, Inc. 300 shs. Vedafone Airtouch PLC Principal Cash Income Cash Barbara Waugaman Horn 175 shs. E. I. DuPont deNemours & Co. 125 shs. Exxon Mobil Corp. 300 shs. Huntington Bancshares, I~c. 200 shs. Lucent Technologies, Inc. 175 shs. SBC Communications, Inc. 300 shs. Vedafone Airtouch PLC Principal Cash Income Cash Larry R. Waugaman 175 shs. E. I. DuPont deNemours & Co. 125 shs. Exxon Mobil Corp. 300 shs. Huntington Bancshares, Inc. 200 shs. Lucent Technologies, Inc. 175 shs. SBC Communications, Inc. 300 shs. Veda fane Airtouch PLC Principal Cash Income Cash 17 "" "" en o I>< oz ":0 1><..... E-l r<.::> Oo:l ..... ""..: s~ ""..... 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I ". ~,_.:~~;,:~k~fJ~ti~;f;r:';~~(~~:. i~@!~\~;~~~?::~~~';)~:{2f_,;::;:;_:~,~;-. :,>:,:.. '. >>~ ;~:"':: .,:.:.: _:~ -',':::.;'.-":" ,":'..- \.." ":,.",:,,..:~;-. ::'-:',:' ~>:~:>?: ',,:~;~;~.:;: ~t~l(fN~~~i~~i1~~~~~, " . IN RE: ESTATE OF IRENE W. ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania TO THE REGISTER OF WILLS: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21 - 80 - 111 PRAECIPE Please enter the appearance of Hubert X, Gilroy, Esquire, of Broujos 8r Gilroy, P. C. on behalf of John M. Shank and James H. Shank, Jr. with respect to the objections of Russell Shank, Jr. to the statement of proposed distribution. f(5r!6b Date Hubert X. roy, Esquire Broujo Gilroy, P.c. 4 North Hanover Street Carlisle, P A 17013 (717) 243.4574 .~~ -.""" r- ~. c: ( -. :':1 -. " :'; . ':J '" I..C IN RE: ESTATE or IRENE W, ROTH, Deceased, Late of the Borough of Carlisle, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY , PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-80-1 II NOTICE TO PLEAD TO: Robert A. Aust, Jr" and Michael A. Scherer, Esquire O'Brien, Baric & Scherer, his attorneys M&T Bank and James D. Hughes, Esquire Irwin, McKnight & Hughes, its attomeys James H. Shank and John M. Shank and Hubert X. Gilroy, Esquire Broujos & Gilroy, P.C., their attorneys You are hereby notified that you have twenty (20) days in which to plead to the within New Matter or a Default Judgment may be entered against you. Date: June 11, 2001 $~~~ Way e F. Shade, Esquire Supreme Court No. 15712 53 West Pomfret Street Carlisle, Pennsylvania 17013 Telephone: 717-243-0220 Attorney for Russell Shank, Jr. WAYNEF.SIIADE Attorney alLaw 53 West Pomfret Street Carlisle, Pennsylvania 17013 WAYNE F. SIlADE 'Anomey 81 Law S3 West PomfrCl Slrccl Carlisle, Pennsylvania 17013 but it is denied that the exclusion of Robert A. Aust, Jr, was inexplicable. On the contrary, Objector avers that Robert A. Aust, Jr. was properly excluded from distribution because he was not a mcmbcr ofthe class of "children, ifany" of Bertha R. Line, As to the avennents that Petitioner Robert A, Aust, Jr., was not personally notified by the trustee that the proposed schedule of distribution was filed or that he was no longer considered by the trustee to be a beneficiary under the Will and Codicil ofIrene W. Roth, the sames' being within the knowledge of Petitioner, are denied; and proofthereofis demanded. 19, The avennents' of~19 ofthe Petition, being within the knowledge of Petitioner, are denied; and proof thereof is demanded. 20. The avennents' of~20 of the Petition, being conclusions of law, no response is required, By way of further answer, Objector avers that the provisions orPa.C.S. ~2514(5) are not anti-lapse provisions, but merely constitute a class detennination rule. 21. Admitted. 22. The avennents of~22 ofthe Petition are denied. On the contrary, Objector avers that the provisions of the Will and Codicil of Irene W. Roth clearly limit distribution of -3- WAYNE F. SIIAOE Attomey al Law 53 West Pomfret Slrccl Carlisle, Pcnnsylwnia 17013 the remainder of the trust to the children, ifany, of the four specifically named primary residuary legatees who survived Betty June Goodwin. 23. The avennents' of~23 of the Petition, being conclusions of law, are denied. By way of further answer, Objector avers that any claim on behalf of Petitioner Robert A. Aust, Jr. is against the Trustee and not against the Trust. 24. It is admitted that Cumberland County Orphans' Court Rule 6.3-1 provides as averred. By way of further answer, Objector avers that Petitioner Robert A. Aust, Jr. does not have a claim for interest in the Estate of Irene W. Roth as either creditor, heir or next of kin because he is not a member of the class of "children, ifany" of Bertha R, Line. 25. The avennents' of~25 of the Petition, being within the knowledge of Petitioner, are denied; and proof thereof is demanded. 26, The avennents' of~26 of the Petition, being within the knowledge of Petitioner, are denied; and proof thereof is demanded, WHEREFORE, Objector respectfully requests that the Petition of Robert A. Aust, Jr., be dismissed with prejudice. -4- NEW MA'ITER AND NOW, comes RUSSELL SHANK, JR., by his allomcy, Waync F. Shadc, Esquire, and avers, as follows: 27. Objector, RUSSELL SHANK, JR., is an adult individual who resides at 554 E Street, Carlisle, Cumberland County, Pennsylvania 17013. 28. Objector believes and therefore avers that Petitioner Robert A. Aust, Jr" had actual knowledge of the death of Betty June Goodwin prior to the filing of the final account in the Estate oflrene W. Roth. 29, Objector believes and therefore avers that Petitioner Robert A. Aust, Jr., had actual knowledge of the provisions of the Last Will and Testament and Codicil of Irene W. Roth prior to the filing of the final account in the Estate of Irene W. Roth. 30. Objector believes and therefore avers that Robert A. Aust, Jr. had constructive notice ofthe filing oCthe Final Account and Statement of Propos cd Distribution in the Estate ofIrene W. Roth where the filing ofthose documents \Vas duly advertised according to law. WAYNEF.SIlAIlE Allomcy at Law 53 West I'omrrcl Sin. oct Curlisle,l'cnnsylvanill 17013 -5- WAVNEF.SIIADE AlIomcy II Law 53 West Pomrrct Streel Carlisle, Pennsylvania 17013 37. Delays in distribution to the undisputed residuary heirs of the Estate of Irene W, Roth would be a significant hardship to them where they are of such ages that such delays could mean that they wiII never enjoy the inheritance that Irene W. Roth intended for them to have. 38. Delays in enjoyment oftheintended inheritances of the undisputed residuary heirs would be particularly prejudicial to them where Petitioner Robert A. Aust, Jr. lacks standing in this case as not being one of the "children, ifany" of Bertha R. Line, all as set forth in detail in the Brief of Objector filed herein which is incorporated herein by reference as though fully set forth. 39. A Petition to file objections nunc pro tunc is an appeal to the equitable jurisdiction of the Court. 40. If Robert A. Aust, Jr. and James H. Shank and John M. Shank were successful in advancing their claims against the Estate ofIrene W. Roth, distribution of the residue of the Estate of Irene W. Roth would be, as follows: Louise Waugaman Goodhart One-twelfth George W. Waugaman, Jr. One-twelfth Barbara Waugaman Horn One-twelfth -7- Larry R. Waugaman One-twelfth Russell Shank, Jr. One-sixth James H. Shank One-twelfth John M. Shank One-twelfth Robert A. Aust, Jr. One-third 41. Objector avers that the Petition of Robert A, Aust, Jr., should not be granted in the absence ofa concurrent Order of your Honorable Court directing distribution to Russell Shank, Jr., Louise Waugaman Goodhart, George W. Waugaman, Jr., Barbara Waugaman Horn and Larry R. Waugaman the shares of the Estate ofIrene W. Roth that they would receive if Petitioner Robert A. Aust, Jr., and James H. Shank and John M. Shank were successful in their claims against the Estate. WHEREFORE, Objector respectfully requests that the Petition of Robert A. Aust, Jr., be dismissed with prejudice or that, in the alternative, distribution to the undisputed residuary heirs of the Estate ofIrene W. Roth be ordered concurrently with any grant of the Petition of Robert A. Aust, Jr. Respectfully submitted, WAYNE F. SIIADI, Al1omeyall.aw 53 West Pomfn:1 Street Carlisle, rennsyh'llnill 17013 f!tawe~~ Wayn F. Shade, Esquire Supreme Court No. 15712 53 West Pomfret Street Carlisle, Pennsylvania 17013 Telephone: 717-243-0220 Attorncy for Russcll Shank, Jr. -8- The statements in the foregoing Answer with New Malter are based upon infonnation which has been assembled by my attorney in this litigation, The language of the statements is not my own. I have read the statements; and to the extent that they are based upon infomlUtion which I have given to my counsel, they arc true and correct to the best of my knowledge, infonnation and belief. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. ~4904 relating to unsworn falsification to authorities. Date: June 11,2001 ~J..'('.lJ MA_~-f- Russell Shank, Jr. . WAYNEF.SII^IlE Allomc:y al Law 53 West Pomfrct Sueet Carlislc,Pcnns)'h'Dnia 17013 < ...~ 0> ~ rn..J US>- "-' ..Jrn !:: '" ~ ffi:z ..: ~ 0 ::E l.:i .... - ,,"0 ~ Q ~ j: " ::E .- "-' -< rn Z ::E j: !!l :: ..J !;; :z CI) t( ~ o~~ ;:r: r:: '" u Q ~ ~ >- I- ~ '" ... 0 I- ... " ~ l.:i z ~ z o'u ~ 0.05,,;::' 7- '" 15 !- Q ::l ~:I: '- Vi c ~ ~ ~ ~ "'" =:z:8- f-o Q:: ::I "-' of o " :. 0 ~ < ::: ... :J< - ~='iiiUu", ~ '" 0-- '" '" ::; u;l~6 en .....J '- "0 ,- UJ:?;'t:fo~a :z on '" tJ,JUJ<O? ..: " d.I.c - > u ::~::CN UitJJ~~t~ !- ::E Q., . ct: ffi 8 e ~ ~ ~:J~O uo:z ~e:Cldl8~ ..tty... , ~/ . . . .I&lIfitllifllll&. \'lft)n'\~~~'fi"';.I\'ifi"i:,~~,,';!i";";""':\'::i.r.\f"'i'W}~"~'?";"":':'~~\ti1\'1;.,.:6P.f;!lj;;'~';1i]JJj'" ,,_.lIf$~.ili~l~i~~l:I~.~iIr" " ( 1 A 2 Q 3 or your father's mother? 4 5 6 A Q A 7 Q 8 do you remember? And what was Irene Roth's husband's name, 9 10 A Q . 4 Bertha R. Line, L-i-n-e. And was Bertha Line your mother's mother My mother's mother. And what was your mother's name? Jacquelyn L. Aust. George. 11 Roth's sister. Is that what you're saying? So Bertha Line would have been George ( , 12 13 Q A 14 right? 15 A 16 Q 1 7 18 A Q 19 Line, is she deceased? And how about your grandmother, Bertha 20 A 21 Q 22 A Correct. Your mother is deceased now. Is that Correct. In what year did she pass away? 1979. Yes. Do you know her date of death? 24 23 it was, well, in 1972 or 73. It was prior to my mother's -- I believe Q 25 point in her life? Did your mother have any siblings at any ( i I ( I , c 5 1 A Brothers or sisters, yes, she had two 2 brothers, Donald, who I never knew. He was killed on 3 D-day. And Clark, Uncle Clark. 4 Q Would that be W. Clark Line? 5 6 A Yes. Correct. Q Did Donald have any children, to your 7 knowledge? 8 9 A Not to my knowledge. All right. And how about W. Clark, did Q 1 1 10 he have any children? 12 13 14 15 A He has five children. Q And I'm sorry if I missed this, did YOQ say Clark is still alive? A No, he's deceased. Q Did your mother have any other children 16 besides you? 17 18 19 20 A Not that she ever mentioned. (Aust Deposition Exhibit #1 was marked for identification) Q All right. I want to ask you some 21 questions now about the estate of Irene Roth. At what 22 point did you become aware that you may have been an 23 heir or beneficiary in that estate? 24 A When I received this letter marked 25 Exhibit 1 in 1984. I' { { 1 2 3 4 5 6 7 8 9 1 0 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 i 6 Q Okay. Prior to your receipt of what has been marked as Aust Exhib i t Number 1, did you have any information from any source that you may have been an heir or a beneficiary of the estate of Irene Roth? A No. Q Why don' t you take a look at Aust Deposition Exhibit Number 1 and identify that for us, please? Is it a letter? A Yes. It's a letter with financial attachments. Q What is the date of the letter? A May 16, 1984. Q And who was the letter addressed to? A It was addressed to six individuals. The heading on it was Dear Folks, and I'm one of the individuals. Q And what is the reference line made to in the letter? A Trustee under/will of Irene W. Roth. Q Now, that address you were written to at is 1123 Rockledge Drive. Was that a previous address that you had? A That was my previous address, yes. Q Did you actually receive this letter? A Yes. 7 Q And do you remember approximately when you would have received it? A It would have been relatively close to that period of time. Q I want to direct your attention to the fourth paragraph in the letter. Will you read through that to yourself, please. " , A (Complies) Q Does that paragraph invite you to ask any questions that you might have about the accounting that is attached to the letter? A That's how I interpret it, that if I had questions or comments or objections to wave at the money as outlined, that I should contact the bank. Q The exhibit that is in front of you has attached to it the financial information that you referred to earlier. Do you recall whether or not you received that financial information with the letter? A Yes. Q Does the letter also make reference in Paragraph 4 to your ability to file objections or exceptions to the account that is attached to the let ter? A Yes. I I I , i I : ._-~. 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 \ 9 Q What did you do after you received this letter from Dennis Caverly dated May 16th? A I talked with my father who was living at the time because I knew that he knew Marion Lower and asked him, you know, what was this about. And he said that my mother-- MR. SHADE: Excuse me. For the record, are we stipulating that we are reserving all objections with the exception of the form of the question? Otherwise, I'll have to object to hearsay. MR. SCHERER: Yes. Is that okay with you, Jim? MR. HUGHES: That's fine with me. MR. SHADE: Go ahead. THE WITNESS: I spoke with my father about it, and he told me that he would talk to Marion Lower concerning the letter. And he came back and he said that my mother was a beneficiary and since she was deceased, that I was a beneficiary. BY MR. SCHERER: Q NOW, you say he came back-- A My father. Q When did he come back? ( 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ( A I can't remember back. It would have been probably within the week. He was very efficient. Q And are you saying that he got some information? A I got the impression from him that he had spoken with Marion Lower concerning this. Q Were you notified after receiving the May 16th, 1984 letter by Marion Lower that there was a mistake and that, in fact, you weren't an heir or a beneficiary? A I had no contact. I received nothing from anyone. Q The same would hold true for Mr. Flower, you were never contacted by him and told that there was an error? A No. Q How about Dennis Caverly? A No. Q How about any of the other people that the letter was addressed to, did you ever hear from them? A No. Q Did you ever have an opportuni ty to review the will of Irene Roth? 10 r' 1 2 3 4 5 6 7 8 9 10 11 12 , 13 l 14 15 16 17 18 19 20 21 22 23 24 25 \, 13 copy of the account on January 22nd, 1990 which is Exhibit 2. Again, I filed it away and did that on two other occasions. January of 94, January 6th of 94, I stopped by again, saw Jane, got a copy which is Exhibit 3 and then on December 31 of 96 stopped again, saw Jane and got a copy of Exhibit 4 and then didn't follow up subsequently. Q Do you have a specific recollection of your discussion with Jane Burk that would have occurred on January 22nd of 1990 when you received that printout? A Not really. As I say, there was a young lady as I remember the trust department at that time, you went in the front door, it was off to the left and back a little. And I went in there, and I guess she was a receptionist. And I showed her the letter and asked for an update on it at which time she got Jane to come out. We exchanged greetings, and I explained why I was there. And she said no problem and ran me a copy. Q Were the meetings that you had with Jane Burk on January 6th, 1994 and December 31st, 1996 12 ( 1 A Only what was specified in this letter, 2 that I would be a beneficiary. 3 Q Were you aware of the death of Betty June 4 Goodwin when that occurred? 5 A No. 6 Q After your receipt of the May 16th, 1984 7 letter, were you made aware periodically of the value 8 of the trust with the trustee? 9 A Only by my own actions. 10 (Aust Deposition Exhibits #2 through #4 11 were marked for identification) 12 Q Okay. Why don' t you explain what 13 happened with regard to that? 14 A Okay. I never received any other 15 correspondence from Farmers or any subsequent banks at 16 their initiative other than this original document 17 which I filed away. 18 A number of years later going through my 19 files, I found this that prompted me to go down to 20 Farmers Trust Company on High street, stop in the 21 trust department and ask -- took a copy of the letter 22 along and asked for an update on the trust at which 23 time I can't remember if her name was Hoffman at the 24 time or Janie Burk came out, who I knew. 25 We talked and they ran me off a current ( ( 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 I \.., 14 similar in nature? A Yes. I would say they were even shorter because of the fact that I had already explained the first time by showing the letter why I was there. Q Did you make any other claims in connection with your belief that you were an heir in the estate besides what you have testified to? A No. Q I will represent to you that in or about March of 2000, the trustee, who was then M and T Bank, filed a second and final account and a statement of . proposed distribution. Did you receive a copy of that document after it was filed? A No. Q Were you notified by the trustee of the filing of that account? A No. Q Were you notified by anyone of the filing of that account? A No. Q Were you contacted in any way by anyone regarding the filing of that account? A No. Q Did you read in any newspaper of the fact ( ;, . I' 1 0 1 of the filing of the account? 2 3 A No. Q Did you read in any law journal the fact 4 of the filing of the account? 5 A No. 6 Q until March of 2001, were you aware that 7 there were any legal filings made or proceedings 8 occurring with respect to the estate of Irene Roth? 9 A No. Q Why don't you tell us what happened at 11 the end of March of 2001 that directed your attention 12 to this? \, 13 A I was seated in the Carlisle Elks Lodge 14 having a drink and Judge Hess came in. And we 15 exchanged greetings and he sat down with me. And we 16 had a brief discussion because we had been together 1 7 the week be fore. 15 18 And he indicated to me that my name had 19 come up in court that day. And I said why did my name 20 come up in court. And he said it involved an 21 inheritance matter and that he had to recuse himself 22 from the case. And I said what are you talking 23 about. 24 And he said it had to do with the estate 25 of Irene Roth and that Betty June Goodwin had passed \, \ 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (, 16 away. And I asked him if he was kidding. I said when did that occur. He said over a year and a half ago. And I said well, I was never notified. I said I didn't even know she passed away. And that was basically the extent of the conversation. And I said well, were there any more details. And he gave some contemplation to it and he said I'm not sure that I can discuss it. And he said well, actually, I can, it was a matter of publ ic record, it was in open court. And I said what should I do. He said well, if you feel that you have any right to it, then you should get counsel. And his law clerk came in. They were going to have dinner. I was introduced to him. I bel ieve his wi fe had undergone surgery or was going to, so I sent my regards to her and I left and came home and called you. Q Okay. What was the date of that encounter, do you recall? A Right around March 28th, I think. Q So you called me and we had a discussion that evening about the matter. Is that right? A Correc t . Q And then what happened next? 17 .' 1 A I went to my files, got out all my 2 correspondence, tried to contact Jane Burk on the 3 29th. Was unable to on the 29th, I forget, I think 4 she was out of the office. 5 So I placed numerous calls to her on the 6 30th, did get ahold of her, explained the purpose of 7 my call. She said she had the file there on her desk 8 but did not remember the Caverly letter. 9 I read it to her. And then I told her 10 that I had engaged you as counsel and that you would 11 probably be getting in touch with her and that I would 12 see her on Sunday in church. 13 Q At that point, did you know all the facts 14 that you needed to know in order to make a decision 15 whether or not to move forward with something right 16 away? 17 A Well, I knew that it had been in court 18 and I knew that I had never known that Betty June had 19 passed away. So that's why I contacted you, to find 20 out how to proceed. 21 Q And after some investigation, you 22 verified a petition to request that the Court permit 23 you to file objections to the proposed statement of 24 distributions after the time that you would have 25 normally been required to file? ( 18 A Yes. Based on the information that you told me, that there was a time limit, yes. Q Thank you. That's all the questions I have. EXAMINATION BY MR. HUGHES: Q Mr. Aust, I just have a couple of questions. I represent the trustee, M and T Bank. And in your petition, you state that Clark Line, who I think you said was your uncle, W. Clark Line, Jr., had five children. Do you know who those five children are? A Yes. Q Could you name them for us? A Yes. Clark Line, III; Pam Line; Paula Jean Line; Richard Line and Jane Aim Line. Q And are any of those people local people or are they from outer reach places? A No. They grew up in the Plymouth area, outside of Wilkes-Barre. Clark, ironically, several years ago before I retired, I tried to locate my cousins. And this again prompted me to do that, and I did find him this time. Clark lives in Maplewood, New Jersey but has a summer home outside of Clarks Summit. Paula ( 2 3 4 5 6 7 8 9 1 0 11 12 \ 1 3 14 15 16 17 18 19 20 21 22 23 24 25 \ 19 Jean and her mother, my uncle's wife, are living in Wilkes-Barre. Pamela and her husband live in Maryland. Richard is in the Scranton area, and Jane Ann is still in the Plymouth area. Q To your knowledge, are any of these individuals aware of the proceedings which are going on? A Yes. That's why I contacted them. Well, number one, because I hadn't talked with them in a long time, to see if my aunt was still living. And secondly, I mentioned this to them since they were mentioned in the document. Q Switch to the meetings that you were referring to with Jane Burk who was the trust officer at M and T, was there previously with Financial Trust and so forth. You indicated in one of the exhibits, the first one which was dated January 22nd, 1990, which I think is Exhibit Number 2, you indicated that you spoke directly with Mrs. Burk. Is that correct? A It was either Mrs. Burk or Mrs. Hoffman because I remember specifically the first time I went in and asked for Dennis Caverly. And his office, as I 20 I 1 remember, was behind there, I believe. 2 And going by eleven years of back 3 knowledge, I believe I was referred to Jane at the 4 time. 5 Q You then testified that in 1994, on 6 January 6th, that you had the same encounter again 7 with, are you certain that that was with Mrs. Burk? 8 A I'm pretty sure that it was. As I say, 9 each time I was referred by the receptionist who 10 basically said that she couldn't do that, had to get 11 someone. 12 Q So the receptionist did not hand you the 13 exhibits which we have marked as 2, 3 and 4? 14 A That I can't say, whether Jane initiated 15 having her do it and then they were handed to me or -- 16 because of the printing process. 17 Q But your recollection is that Jane was 18 present at that time, in 1994? 19 A Yes. 20 Q And then again in 1996, December 31 of 21 1996? 22 A Yes. 23 Q She was present there. And it's your 24 testimony that she authorized the receptionist or 25 whomever-- \ , , I , 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 21 A Printed it out. Q --to print that out? A To the best of my knowledge, that's correct. Q Why did you not follow up after 1996? A I guess it's like anything, particularly in 96, the company I worked for, I was the CEO of a German company. We did an acquisition in Houston, and I ended up spending, and also one in New Jersey, and I spent an abnormal amount of time on the road and had a daughter at home and a girlfriend and her daughter. A That's correct. So the time that I did spend was consumed with work and family more so than going back through old files. Q You testified a little earlier that you had not seen the accounting as filed by M and T in the newspaper or in any other periOdical? Q But did you make any effort in order to follow up with this or to look for this accounting that occurred? A No. Q And one last question, and that is did you ever speak with legal counsel about your ,. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 , 19 20 21 22 23 24 25 \ '" 22 entitlement under the estate prior to meeting with Mr. Scherer in March of 2001? A No. Q Thank you. That's all I have. EXAMINATION BY MR. SHADE: Q Mr. Aust, my name is wayne Shade. I represent Mrs. Shank in this case. First, I want to ask you, it doesn't seem that you have any physical problems which limit your ability to testify accurately here today. Would that be correct, sir? A Yes. Q And are you under the influence of any medication which would influence your ability to testify truthfully or to recall past events? A No. Q Would you agree that you stand in the same position as the children of W. Clark Line as relates to any claims against the Irene Roth estate? MR. SCHERER: You don't have to answer that. That asks for a legal conclusion. MR. SHADE: Are they your first cousins? MR. SCHERER: Who are they? BY MR. SHADE: Q The children of W. Clark Line, are they ( " 1 your first cousins? 2 A I never quite comprehended that. I mean, 3 the legal interpretation is my mother's brother's 4 children. If that would make them my first cousins, 5 then I would agree with it. I don't know. 6 I understand your testimony to be that Q 7 you have informed them of these proceedings. Is that 8 right? 9 I have informed Clark Line, is the cousin A 10 I have talked to. 1 1 So you have only spoken to the one? Q 1 2 1 3 14 15 A Yes. Q That's Clark, III? A Yes. Q And has he made any indication to you as 16 to whether or not he intends to file any claims in 17 this case? 18 What I indicated to Clark was that I had A 19 found out that Betty June Goodwin had passed away 20 and was he familiar with her. And he remembers that 21 his mother received a letter that mentioned his father 22 in it and that he hadn't heard anything all these 23 years. 24 And I said oh, your mother is still 25 living. And he indicated that she was. I said that I " (,,, 23 ( \. 1 2 3 4 5 6 7 8 9 10 1 1 1 2 13 14 15 16 17 18 19 20 21 22 23 24 25 24 had engaged legal counsel and was contacting him not only because we hadn't talked in many, many years and I was wondering where they were but also because they were named on the letter, that they had an interest in it. And I told him that I would ask legal counsel, Mike Scherer, to forward copies of all the documents should he want him to represent them. Q I think you just said that they were mentioned in the letter. It was actually their father that was mentioned in the letter. Isn't that true? A When I said they, I forget in which context. He was. MR. SHADE: And Mike, can you state for the record whether or not you have forwarded copies of documentation to these first cousins? MR. SCHERER: Not yet. BY MR. SHADE: Q When was it indicated to Mr. Scherer or from Mr. Scherer or whatever that documents would be forwarded to these people? A When we talked, four weeks ago, five weeks ago. 25 1 MR. SCHERER: Something like that. 2 MR. SHADE: Can you shed any light on the 3 record as to why they haven't been notified up 4 to now? 5 MR. SCHERER: No. 6 BY MR. SHADE: 7 Q Was it your testimony that basically you 8 had forgotten about the letter of May 16, 1984 from 9 Farmers Trust Company and then just stumbled upon it 10 some six years later when you were going through your 11 files? 12 A Yes. That's correct. 13 Q Do you agree that Irene Roth always lived 14 in Carlisle, pennsylvania? 15 A I can't attest to that. I don't know. 16 Q During your lifetime, within the number 17 of years that you are able to recall back into your 18 childhood, do you agree that Irene Roth always lived 19 in Carlisle, Pennsylvania? 20 A I couldn' t even conf irm that. 21 Q Have you lived in the Carlisle area for 22 your entire life? 23 A No. 24 Q Can you tell us when you have, in 25 general, without specific dates, but say, from months 1 2 3 4 5 6 7 8 9 10 1 1 12 1 3 14 15 16 17 18 19 20 21 22 23 24 25 \., 26 to years, months and years, the periods of time that you did not live in the Carlisle area and where you did live when you were not in the Carlisle area? A Well, I was born in Fort Jackson, South Carolina. Then we were stationed in Trieste. Q Let's do it this way if it would be a little bit easier. When did you first come to live in Carlisle, pennsylvania? A My mother and I lived here when my father was in Korea. I would say that that was in, I'm guessing the mid-50's. Q All right. A Then I believe we went to Fort Meade, Maryland. I graduated from Carlisle High School. I remember that, 1967. I went to the old Lamberton building. Q Well, when did you come back to live in Carlisle after you were here while your father was in Korea? A I'm really not sure. I know that I went to Lamberton Junior High and Carlisle Senior High School. Q Continuously? A I'm pretty sure, yes. Q So from, say, 6th or 7th grade until you ( 27 1 graduated from high school you lived in Carlisle? 2 A Well, junior high was 7th, 8th and 9th in 3 those days. And senior high was 10th, 11th and 12th, 4 at least that period of time. 5 Q So from perhaps as early as 7th grade 6 until you graduated from high school you lived in 7 Carlisle? 8 9 A Yes. Q And after you graduated from high school, 10 where did you go? 1 1 12 I, 13 14 1 5 16 17 A The University of Miami. Q And then after you left for college, did you come back to live in Carlisle at some point? A Yes. Q When was that? A About a year and a half or a year later. Okay. So you were not graduated from the Q 18 University of Miami? 19 20 21 22 A No. Q So that would have been like in 1968? A 68, 69 probably. Q And how long did you live in Carlisle at 23 that point? 24 A Then I managed the Embers for Don 25 Hayward. I'm going to say up until 1972 I did that. (, , I I I I, I ( 1 2 3 4 5 6 7 8 9 10 11 12 f 13 \. 14 15 16 17 18 19 20 21 22 23 24 25 l " \ -, ' Then I had a restaurant in Harrisburg through Agnes, I would say until 76. Q Then where did you go? A I went with a company called Mississippi Management in Florida. Q After 1976, did you come back to live in the Carlisle area? A My mother passed away in 79, and I came back. Q You came back in 1979? A Yes. Q Have you essentially been a Carlisle resident since 1979? A Yes. Q Have you reviewed the 60 specifically enumerated stipulations of fact in this case? A Is that the document I reviewed? MR. SCHERER: Yes. (Handing) THE WITNESS: Yes, I did. BY MR. SHADE: Q Is there anything about any of those stipulations of fact with which you disagree? A I really am not that familiar with the dates and all in here that I could agree or disagree. 28 ( 1 2 3 4 5 6 7 8 9 10 1 1 12 ( 13 14 15 16 17 18 19 20 21 22 23 24 25 C 29 Q Is there anything in those stipulations of fact that you specifically know is incorrect? A Based on my memory, and as I say, my not being familiar with these, I really can't make a judgment one way or the other. MR. SHADE: I don't think that's a fair answer to the question, Mike. I think he has had an opportunity to review this, and I think that he knows whether or not there is something in there that he has knowledge of that is wrong. And that's my question. THE WITNESS: That is specifically wrong? BY MR. SHADE: Q Yes. A As a case in point, I don't remember the exact date that my grandmother passed away. Q Excuse me. I don't think you're properly comprehending my question here. What I'm saying is do you have any knowledge or information -- by saying that you don't,have any knowledge or information that says something in here is wrong is not saying that you're agreeing that everything in here is right. That's not the point. The point is do you have any knowledge or ( 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 ( ~" 30 information that anything that is in these stipulations is inaccurate? A No. Q Thank you. And do you agree that paragraph 9 of your petition in this case is in error where it avers that Clara Shank left only one surviving child? A Do I have to look at this? Q Put another way, do you agree that both of her children were living when she died on December 11, 1991? A I don't really know. Q Being that you were born in 1949, then, you would have been almost 20 years of age when Irene Roth wrote her will and codicil in August of 1969. Is that correct? A Yes. Q Prior to August of 1969, how many times per year would you speak with Irene Roth on the telephone? A Not. Q Never? A Never that I can recall. Q Prior to August of 1969, how many times would you acknowledge her birthday? ( \". 1 2 3 4 5 6 7 8 9 1 0 1 1 1 2 13 14 15 16 17 18 19 20 21 22 23 24 25 c 31 A Never. Q Prior to August of 1969, how many times had you sent her a Christmas greeting? A A Christmas greeting, probably never. The reason I say probably, my mother would do all those things and we would sign them. But by myself, never. Q Do you specifically recall signing Christmas greetings for Irene Roth? A No. Q Prior to August of 1969, how many times would you see Irene Roth personally in a year? A Unless it was at a family gathering, none. Q Did you ever go to visit her yourself? A No. Q Prior to August of 1969, how many times would you say that you actually saw Irene Roth? A I couldn't even guess. As I say, if it was a family gathering. Q You can't even give us an estimate? A No. Not that many years back and the fact that I was much younger, no. Q Did you ever see Irene Roth? A To the best of my knowledge, I don't 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (, 32 know. Q Irene Roth died, are you aware that Irene Roth died on February 10, 1980? A No. Q When did you first learn that Irene Roth died? A When I received this letter, 1984. Q At that time you were living in the Carlisle area. Correct? A In 1984, yes. Q Can we agree that Irene Roth's funeral was in Carlisle, Pennsylvania? A If you say so. I mean, I don' t know. Q You don't know. So then obviously you did not attend her funeral. Correct? A Correct. Q Can we agree that Betty June Goodwin would have been a cousin of yours by marriage? A If that's how it goes legall y, yes, based on the relationship. Q Your grandmother, Bertha R. Line, was a sister of Betty Goodwin's father, George Roth. Isn't that right? A Yes. Q And George Roth was the husband of Irene ( 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 c 33 Roth. Right? A Correct. Q Would you agree that Betty June Goodwin always lived in the Carlisle area? A No. Q Where else did she live? A I don't know. Q During her lifetime, did you ever see Betty June Goodwin? A Yes. Q How many times? A Again, it would be at family gatherings when my grandmother was living, so I can't tell you that. Q You're not able to give us an estimate? A No. Q D,uring your lifetime, did you ever talk with Betty June Goodwin on the telephone? A I don't know. Q During her lifetime, did you ever acknowledge Betty June Goodwin's birthday? A No. Q Did you ever send her a Christmas greet ing? A No. ( 1 2 3 4 5 6 7 8 9 1 0 1 1 12 , 13 \ , 14 15 16 17 18 19 20 21 22 23 24 25 34 Q visit her? A Q A Q A Did you ever go specifically just to I believe on one occasion. By yourself? I think with my father. When was that? I'm not sure of the time frame. I was mentioning to Mike I had a recollection today that I believe Betty June had lived along East Louther street in some town houses that were built down there. And I had a recollection that my father and I went to visit her there at one time. Q Was that after you came back to Carlisle in 1979? A I really can't remember. I really can't remember. Q Would that have been the last time that you saw her prior to her death on December 21, 1999? A Yes. I only remember as I have the recollection of the one time. Q And are you saying that the first knowledge you had of Betty June Goodwin's death was when Judge Hess told that to you on or about March 28th, 2001? A Yes. ( ( 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 1 6 17 18 19 20 21 22 23 24 25 35 Q Do you know where her funeral was? A No. Q Obviously, you did not attend it? A No. Q Can we agree that you are only related to Irene Roth by marriage and not by blood? A Yes. Q Have you ever seen a copy of Irene Roth's will and codicil that were both written in August of 1969? it? A No. Q You have never seen even a photocopy of A No. Q It doesn't interest you to see what those documents say? A No. Not really. Q Let us assume that if your contentions are correct in this case that you would receive approximately $157,000 from the estate of Irene Roth. Can we assume that for the sake of my questions? MR. SCHERER: Ask your question and then we'll let you know what we can assume. BY MR. SHADE: Q And then let us assume that, if your contentions are correct, that the children of Irene Roth's brother, George Waugaman, who were blood relatives of Irene Roth, would receive only about $75,000 each. And then I'd ask you can you tell us any basis upon which you think from your experience of knowing your relatives that Irene Roth would have intended that her nieces and nephews to whom she was related by blood would receive less from her estate than a person who was a generation further removed and related only by marriage? A I think that calls for a conclusion I can't make. I really don't know what was in her mind. Q In Paragraph 12 of your petition, you state that you were advised that you were a beneficiary under the will and codicil of Irene Roth, you were advised by the trustee that you were a beneficiary under the will and codicil of Irene Roth. Is that averment in Paragraph 12 restricted to the contents of the letter of May, 16, 1984 from Farmers Trust Company? A Yes. Q And you say in Paragraph 16 of your petition that at periOdic intervals you would appear 36 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 \.. 37 at the trustee's office and inquire into the status and value of the trust created by the will of Irene Roth. And I'm asking you if the times, the periodic intervals you are referring to are limited to January 22, 1990, January 6, 1994 and December 31, 1996? A Yes. Q What would prompt you to make these periodic trips? I understand you didn't make one for six years because you forgot. But then what prompted you to go in 94 and then what prompted you to go again in 96? A I really don't remember. Looking at the period of time, I was probably on vacation and all and I had year-end matters or beginning-of-year things, you know, that I went through files. Q And were all of your contacts concerning these matters with the offices that are located at One West High street in Carlisle? A Yes. Q Did you have any other contacts with the trustee concerning the will and codicil of Irene Roth other than when they contacted you in the letter of May 16, 1984 and your three subsequent trips to the (' " 1 2 3 4 5 6 7 8 9 1 0 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 " \,' office? A No. I did not. Q Other than the conversation that you testified to that you believe occurred between your father and Marion R. Lower, Esquire, did anyone else on your behalf have any contacts with the trustee concerning the will and codicil of Irene Roth prior to your engagement of Attorney Scherer? A No. Q And when do you think it was that your father spoke with Marion Lower? A I'm going back, it would have been around the period of time I would have received this letter. Q Meaning the letter of May 16, 1984? A Yes, sir. Q And you're saying it is your understanding that Mr. Lower confirmed that you had an interest in this estate? A What I remember is that my father said to me that since my mother was deceased, that I was the beneficiary. Q You're saying that that is what you understood that Attorney Lower told your father? A Correct. 38 ( (, 39 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Q Other than the contacts that you have testified to with your father, the contact from Judge Hess and the contact that you have had now with Attorney Scherer since you've engaged him, have you had any other contacts with anyone other than the trustee concerning the -- excuse me, and also other than your contact with your first cousin, W. Clark Line, III, have you had any other contacts with anyone other than the trustee concerning the will and codicil of Irene Roth? A No. Q Did anyone else on your behalf, to you~ knowledge, have any other contacts with anyone other than those that we have mentioned, with anyone other than the trustee concerning the will and codicil of Irene Roth? A Not to the best of my knowledge. Q Has anyone ever told you that you did not have an interest in the estate of Irene Roth? A No. Q You say in Paragraph 22 of your petition that the parties to this action agree that the will and codicil of Irene Roth are unclear. And I'm asking on what basis you make that statement? A On the basis of what my counsel told me. 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 '- 40 Q Well, you certainly recognize that Russell Shank is a party to these proceedings, don't you? If you know. I don't. I can't remember MR. SCHERER: THE WITNESS: the players. BY MR. SHADE: Q Do you not even know who Russell Shank is? A I mean, I've read his name, but as far as the relationship, I can't remember. Q You have never even met him? A I may have. I'm trying to think if he was the barber. Q Have you read our brief in this case? MR. SCHERER: Let me show you. That will answer your ques t ion. THE WITNESS: I don't remember. BY MR. SHADE: Q Did you say you don't remember? A No. Q You have been involved in this case now for less than six months. Is that correct? A Yes. Since March 28. Q Are you saying that you would not 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 , \. 41 remember if you had read a 46-page legal document in less than a six-month period of time? A Yes. This particular document I would because I've been reading quite a few legal documents. Q You also say in Paragraph 22 of your petition that the parties rely on the rules and interpretation of Section 2514 to properly distribute the trust proceeds in this case. On what basis do you make that statement? A Counsel. Q Are you aware that there are other people who will share in the estate of Irene Roth whether your claim is successful or not? A Am I aware that there are other people listed? Yes. Q There are other heirs. Right? A Correct. Q Have you ever discussed with your counsel what shares the other people would be entitled to whether you are successful or whether you are not success ful ? MR. SCHERER: Are you asking him for information that would be protected by the attorney-client privilege? 42 ( 1 2 3 4 5 6 7 8 9 10 11 12 ;, 13 14 15 16 17 18 19 20 21 22 23 24 25 \, MR. SHADE: Yes. But it is not protected anymore because he's waived it because you allowed him to testify to certain things that he had told you. He has already testified in this deposition today to things that he told you. And so on that basis, you waive that privilege. MR. SCHERER: Don't answer that question. MR. SHADE: Well, then we'll probably have to reconvene the deposition on that basis if you're going to instruct him. I don't know. that there is going to be that much come out of it, but we don't want to have to reconvene this deposition to deal with that after the Court assesses it. But that's certainly your call to make. We will not be taking this case to argument until we either have a ruling adversely to my question or an answer to it. It's one or the other. THE WITNESS: Can I have him restate the question, because I didn't quite understand it. MR. SHADE: Did you want to talk to your client outside? You're certainly welcome to do (' " 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 " \," 43 that. MR. SCHERER: No. Restate the question. MR. SHADE: Will you read that back, please? (The previous question was read by the cents. court reporter) THE WITNESS: Not in specific dollars and BY MR. SHADE: Q Have you discussed it in terms of fractions or percentages? A No. Q If it would be undisputed that certain of these other people would receive at least a certain amount even if you were successful, do you oppose presently distributing the shares to these elderly people at this time if it would not diminish whatever claims you would have if you were successful? A I think I'd like to see the whole process included at the same time, the distribution done to all rightful heirs at the same time. Q So your answer is you would oppose present distribution of any undisputed shares to these elderly beneficiaries? 44 ( 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 A Yes. MR. SHADE: I have nothing further. MR. SCHERER: Do you have any other questions, Jim? MR. HUGHES: No. MR. SCHERER: I'm through also. Thanks. (Deposition concluded at 3:10 p.m.) 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 \, COMMONWEALTH OF PENNSYLVANIA ) ) SS COUNTY OF YORK ) I, Lucinda K. Hoffman, Reporter and Notary Public in and for the Commonwealth of Pennsylvania and County of York, do hereby certify that the foregoing deposition was taken before me at the time and place hereinbefore set forth, and that it is the testimony of: ROBERT A. AUST, JR. I further certify that said witness was by me duly sworn to testify the whole and complete truth in said cause; that the testimony then given was reported by me stenographically, and subsequently transcribed under my direction and supervision; and that the foregoing is a full, true and correct transcript of my original shorthand notes. I further certify that I am not counsel for or related to any of the parties to the foregoing cause, or employed by them or their attorneys, and am not interested in the subject matter or outcome thereof. Dated at York, Pennsylvania, this 24th day of September, 2001. NOTARIAl &AI. WClNOAK. HOfFMAN. ~NIIc Manchesllr)'wp,. M ty ,.. UyCommission 'esSept.2S,'lOOI Public (The foregoing certification of this transcript does not apply to any reproduction of the same by any means unless under the direct control and/or supervision of the certifying reporter.) 45 I. .' '. I DENNIS C, CAVERL V SENIOR VICE PRESIDENT .nd TRUST OFFICER May 16. 1984 George Waugaman 308 North Middlesex Road Carl isle, PA 17013 Barbara R. Baker 4280G Williamsburg Drive Colonial Crest Apartments Harrisburg, PA 17109 W. C I ark Li n e, Jr. 166 Franklin Street Plymouth; PA 18651 'FARMERS TRUST COMPANY ONE WEST H'GH STREET. P.O, BOX 220 CA.RL-ISLE, PENNSYLVANIA 17013 (717124303212 Clara W. Shank 214 South West Street Carlisle" PA 17013 Betty June Goodwin c/o Forest Park Nursing Home 700 Walnut Bottom Road Carlisle, PA 17013 Robert Aust, Jr. ,1123 Rockledge Drive ',Carlisle, PA 17013 Re: Trustee Under/Wi 11 of Irene W. Roth Dear Folks: Enclosed you wi 11 find a copy of our First and Partial Account. Filing of this Account has been triggered by the death of James W. Goodw in, Betty. June Goodwi n' s husband, on February 19, ,1984. ' According to Mrs. Roth I s Wi II, (see Page 5 of the Account) Betty June Goodwin was entitled to $250 per month during the lifetime of her husband. At her husband's death, she, became entitled to all of the income. From August 19, 1981, to February 19, 1984, an amount of $52,047.07 was earned in excess of the required month Ii payment and other miscellaneous costs. This amount,was transferred ,to principal and invested. We interpret the Will to require that this amount remains,in principal ,and falls under the terms of Mrs. Roth's Wi 11 as they apply to principal. This has been so stated on Page.5 of the Account. The Account will be filed on or before Friday" May 18th. Unless objections or exceptions are filed to the Account, it will ,be confirmed on June 19, 1984. ' Should you have some question concerning the Account, please contact me. Shou,ld you disagree , " l.. , ... '. . Irene W. Roth Hei rs - 2 - May 16.1984: with our position concerning the invested income or with some other ,item in the Account~ you should arrange to'file objections or exc,eptions prior to June- 19~h. "4Z' s, Denni s C. Caverl Executive Vice resident and Trust Offi er DC~/dwp Enclosures cc: Marion R. Lower. Esquire James D. Flower. Esquire ( ( '. COURT OF COMMON 'PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA'ORPHANS' COURT DIVISION , , ESTATE OF IRENE W. ROTH, Deceased Late of the Borough 'of Carlisle FIRST AND PARTIAL ACCOUNT OF FARMERS TRUST COMPANY ~tated from March 30, 1981 to February 19, 1984 SUMMARY AND INDEX PRINCIPAL Pages Receipts Less Disbursements Net Loss on Conversions Principal Investments Capital Changes Principal Balam:e Remaining y . 1MB Receipts Less Disbursements Less Distributions to Beneficiaries Less Distributions to P~incipal Income Balance Remaining COMBINED BALANCE REMAINING, \ , ' lO/1/8l, 1/16/82 t/ll/83 1/9/83 .1/2/83 :/16/84 ( Totals CONVERSIONS 1:0,. ,I ct,~: Gain LeL. , 400 sha. Cullllllins Proceeds Account Value Engine, Inc,' 15,207.00 22,640.25 7,433.25 400 shs. Norfolk Southern Railway Proceeds 21,703.10 Account Value 19,Ol5.07 2,688.03 400 shs. International Mineral & Chemical Co. Proceeds, 15,179.87 Account Value 15,735.84 555.97 500 shs. Wells Fargo & Co. Proceeds ' Account Value l8, 641. 79 16 , 5l1.18 2,130.61 SOM par PA'Housing Finance Agency 8.625% ll/1/83 Proceeds 50,000.00 Account Value 50,000.00 50M par Allentown PA School Dist. G.O. 8.25% 8/1/85 Proceeds ' 50, 000 .00 Account Value 50,000.00 4,818.64 7,989.22 ~===~~Hg.;~~ 'et Loss on Converaions /7/81 /17/81 /30/81 /17/81 /2/82 ' 1/,5/82 116/83 /17/83 I \, PRINCIPAL IlfVESTMENTS SOM parPA Housing Finance Agency'Note 8.625% 11/1/83 400 shs. American Telephone & Telegraph Co. ' 400 shs. Cullllllins Engine, Inc. 300 shs. Exxon Corp. ' 400 shs. Internat;ional Minerals & Chemical Corp. , 500 shs. Mitchell'Energy & Development ,Co. 400 shs. Norfolk & 'west em Railway Co. 300 shs. Union Pacific Corp. 500 shs .Welis Fargo ,& Co. 50M par Allentown PASchool Dist. G.O. 8.25% 8/1/85 40M par Bucks Co. Grand View Hospital 9.625% 8/1/84 100 shs., Mitchell Energy Co. ' 500 ahs~ E.I. 'DuPont DeNemours & Co. 100 ahs. American Telephone & Tel,egraph Co. , , 20M par PA Housing Finance Agency 6.50% 4/1/86 50,000.00 22;800.00 22,640.25 20,669.88 l5,735.84 14,114.83 19,015.07 16,991. 08 16,511.18 50,000.00 40,000.00 1,239.35 ' 18,347.71 6,625.00 20,000.00 " 3 ',' " INCOME DISBURSEMENTS 4/tl/83 I 7/83 1'1./12/83 Internal Revenue Service, 1981 fiduciary income tax ,PA Department of Revenue, 1981 fiduciary ~ncome tax Internal Revenue Service, 1982 fiduciary income tax Accrued Interest, 20M par PA HGA 6.'50% 4/1/86 Accrued Interest, 501'1 par Allegheny Co. 8% 8/l/88 Tax Preparation fees 3/25/82 to 2/28/83 Farmers Trust Company. commission Total Income Disbursements 2.544.00 282.00 467.00 169.,72 466.66 55.00 5,412.20 4/14/82 !a..2.\~2~:.~~ INCOME DISTRIBUTIONS TO BENEFICIARIES Betty June Goodwin 4/30/81 to 1/31/84 Chivas Square, rent for Betty June Goodwin 9/l4/83 to 1/3l/84 VanDeventer Furniture. ,furniture rental for Betty June Goodwin' 9/23/83 to 2/15/84 , 11,000.00 1,390.64 815.40 Total Income Distributions to Beneficiaries , t=!~.!o~gg~g~ INCOME DISTRIBUTIONS TO PRINCIPAL Transferred to Principal 8/19/81 to 2/l9/84 ~==~~.!oR~b~~Z The above distributions of ,income to principal were made in accordance with Paragraph Second,of the Last Will and Testament of Irene W. Roth which states in pait: "It (the Trustee) shall pay her the total sum of $250.00 per ,month as long as she lives. Should there not be $250.00 interest available in anyone month it shall pay the remainder needed to make 'the $250.00:to my said daughter out of principal. My said trustee shall have the power, in its ~ole discretion, to determine whether, personal emergency conditions require the'advance of additional money to:my daugh!:er, Betty June Gopdwin, and to advance same from principal. if necessary, to her to eliminate any such emergency. On the death of the husband of my daughter, Betty June Goodwin, my said trustee shall pay all of the interest earned on said trust,' less expenses, to my daugjlter, Betty June Goodwin. On her death I give the principal' and interest thereon. accrued or otherwise, ih equal shares, to, George W. Waugaman of Middlesex ~ownship, Clara W. Shank, Bertha R. Line, all of . Cumberland County, Pennsylvania. and Barbara R. Baker of Harrisburg, Pennsylvania." \ date part These distributions which were made from the inception of the trust until the of James W. Goodwin's 'death, i.e. February 19.,1984. have now ,become a permanent of principaL James W. Goodwin was the husband of BettY June.Goodwin. FARMERS TRUST COMPANY. TUW IRENE W. ROTH By Dennis C. Caverly. Executiye Vice President and Trust Officer 5 ,COKl<<)NWEALTH OF PENNSYLVANIA: , , . . COUNTY pF CUMBERLAND , :' DenniB C. Caverly, being duly sworn, depos'es' and ilays' that he is Executive '...ce President end trust Officer of Farmers Trust Company, the within nsmed Accountant, and that the'Accoun~1 both as to the items of charge and discharge.: is just and tr:ue, to the best of,hia knowledge and belief. Dennis C. Caverly" Executive Vice President and ~rust Officer Sworn and subscribed to before me this day of May, 1984. ( , " c '. ':. .., ASSEI REV lEY tOR 25 II 7S91 81 6 IRENE Y ROI" IUY IN'JESlnEllT OfFICER 88 POSITIONS AS OF 11/19/98 PRICES AS OF 11/12/98 ( INUESlnENT sun nARY GROUP COST nARKEI SlCOSI mKT CASH. EQUIVALENIS $15,717.15 $IS,717.15 U 3.1 FIXED INconE 268,771.69 263,611.99 66.8 52.4 CTF l nulUAL FUNDS 8.88 8,88 '.8 8.8 EQU llY 113,758.41 223,812.58 29.1 1405 nlSCELLANEOUS 8.88 8.88 8.8 8.8 LIA81L1T1ES 8.88 8.88 8.8 8.8 TOTAL $398,239.25 $583.173.71 188.8 188.8 ,. .enEMT nix OBJECTIVE I~. 8S PRIOR YEAR END KARKET VALUE 519,697.43 as REAliZED 5HORI TERn GAIN YIO 8.88 IS REAlIZED lONG TERK GAIN YTD 8.88 IS FEES PAlO CALENDAR YTD 8.88 as CONIRIBUTlONS 10 DATE 8.88 l , PAGE 3 ATD682 11/22191 13:23 r FARHERS TRUSI CO AUlD-TRUST AISFI REVIEW PAGE I AI069~ 81106/94 16:17 rrent Account FOR 75 90 7591 0\ 6 IRENE W R01H lUW INVF.SIHENI OFFICER POSITIONS AS OF 01/95/9. PRlr.ES AS OF 12131/93 UKIT INVF51HENJ TOTAl FSllnAIFO CURRENT SHARES OR PAR SECUR!lY NAIIE MARKEl cm OAS II ",,8Kf1 VAI.IIF ANNI. INC YIELD ------------------------------- C A S II - ----- ----------------- ----------- INCOHE CAIH 57.99 57.99 PRINCIPAL CASH 9.09 0.99 TOTAL CASH 57,99 57.99 __________n_____n__'. CAS H F. 0 U I V ALE N I 5 _n____._.._______________ MlSC CASH EOIII v-TXOL 1,091.3\09 IFHP FUND (INCOHF) J ,911,31 1.091,3\ :~~I 3,7 ~1,698,6809 FEO FUNO (PRINC IPAI.) 21.698 .68 21,608.68 673 3,1 T01Al HISC CASH EOUIV-TXBI 12.&99,99 n.m,99 787 3,1 IOTM, CASII EQUIVALENTS n,69?99 22 ,69? ,99 707 3.1 __m__________ F I X F. II I N C UHF. SEe U 8 I I I F. S ~----------------- II,S, TRSY BOS & NfS 75.000,0009 115 TREASURY NOTE U51 OUE 99.1\9 74.035,86 24,m,n, 1.063 4.3 5/15/96 101Al U,S, IRSY ODS & N'I5 74.l!3\,1I6 ~4,m.75 1,063 4,3 HUNICIPAI. OilS & NIS 75,000.0000 BERK5 CO GO 3,981 11-15-95 101.571 74,BBB,09 ~5,39~,15 975 :l.B 25,990.0999 HARRISBURG wm OEV 3,55S 7-1 190.671 25,909.08 25,167,75 88R 3.5 5..95 25.990.B099 I.ANCASTFR CO HOSP AUTH U: 180,649 ~U37,50 ~5, 11,7.25 1.025 U DUE 711194 25,999.0999 PA SERIFS A 6,591 5-1-94 101,309 75,999,09 75,347 .25 1.675 6,4 25,000,0099 PENNA STAlE 00 IHIRO SERIES 101.949 24,?54.49 25,407,25 1.075 4.? 4,31 OUE 1~/1/96 25.009,0090 PENH STATE UNIVFRSITY 4.201 101,86-\ 14,954.15 75,466,80 1,050 U 8-15-'16 50,009.0080 PENH STATE 1ItlJVERSITY 4.40: 102,419 49,452,58 51,209.50 7,209 4,3 8-15-97 75,000,8090 PITTSBURGH GO 4,5S 9/1/96 182,626 7,\.917,75 75.656,50 1.125 . ,4 25,008,0090 PIT1S0UROH URBAN REOEV AIlTH 101,532 25,098,90 25,303,00 \,725 6,9 {,,9016-1-95 TOIAI KUNICIPAl 80S & NTS 149.999 ,49 754.m,15 11,688 U KORTGAGES & NOlES ~ . .169 .2980 HI6 4\37 ~.169,78 7.16U0 m 9.8 I I r FARNERS TRUST CO AUT 0 - T R U S T ASSET RE~IEW PA6E 2 ATom 81/86m 16:17 mnt Account FOR 25 88 7591 81 6 IRENE W R01H TlIW IN~ESTNENT OFFICER POSITIONS AS OF 81/85/9. PRICES AS OF 12131/93 UNIT fN~FSrNfNr TOTAl fSTlHmfl tlIRRENT SHARES OR PAR SECUR 1TY NAHE HARKEl COST BASIS HARKEr ~ALIJE ANNl. INC YlEl.O T01Al HORTGAEfS & NOlES ~,16Y.~8 ~ ,169.28 195 9.8 TOrAL FrXEO (NCOIIE SEClJRITlES m,tel.55 ?o8\ ,3/1,28 11,m 4,6 --------------------.--------- FOil r T J F 5 --------------..--...-----....--..---- COMON STOCK S80,8880 ANERICAN TFlEPHONE & ~,~ . 508 8.3RU5 ,26.750.00 668 U TELEGRAPH CO 1,500,8888 OU PONT F J DE NEHOllRS 48,m 18.341,71 n,:H5,08 7./.48 3.6 CON 688.8808 EXXON CORP 63,175 10,334,94 37,87:1,80 I.m 'U CON ( ,50o.eooo HUNTINGTON RANCSHARES INC 23,675 70,376.31 35,437,50 1,200 3,4 1,090 ,8080 PACifIC TELESIS GROUP 54.250 2\,111..12 54,250,00 2,180 4,0 con 608.8808 PFNNSYI VANIA POWER & UGHT 27,880 11.776,61 1/,,200,00 998 6.1 CO TOTAL CONNON STOCK 90.332.64 247.387,58 9.390 3,9 TOTAL EDUiTIES 98,332 ,61 242.387,50 9,3?8 3,9 GRANn TOTAl 309.195.88 54/.,5110.59 73.851 4,2 \, , ,,-/ j, I <ARHERS IRUSI CO A U I 0 . 1 R U S 1 ASSEr REVIEW rrent Account fOR 25 ee 759\ el ~ IRENE W ROllllUW IHVESlnEHT OffiCER POSITIOHS AS or 61/65/9~ PRICES AS OF 12131/93 \ INVFSHENT SUHnARY GROUP COST MRKEI I"COSI IIMKl CASH $57,96 $57,96 6,6 6,6 CASH EOUIVALENIS 21,699,99 22.699,99 5,11 U FIXED INCOHE SECURI1IES 276,I64,~i5 201.37U6 16,9 51.5 connON TRUST fUNOS U6 6,60 6,6 6,6 nU1UAl fUNOS 6,66 6,66 6.6 6,e EDUlTIES 90,332,64 242,381.56 23,?- ~u nlSCEllANEOUS AroSEIS 6,60 6,60 0,0 0,6 LIAOIUllES 0,00 6,00 6.0 0,6 10TAl 53"9.195,0" 554/,,516,59 100,0 100.0 Investlent Hix Obier.tive 61 prior Year End narket Value 5~9,94U~ 61 Realized Short Terl Gain YIO 0,00 01 Realizod lonn len Gain YlO 0,00 61 Fees Paid Calendar YlO 6,00 61 contrihutions tn Oate 0.00 , , PAGE 3 ATOm 611e6l9~ 16:17 ':1:lAHCIAL TRuST SERVICES CO . , AutoTrUllt ASSET REVIEW PAGE 1 A T0602 1Zi31/96 09:33 " 25 00 7591 01 6 INVESTMENT OFFICER INVESTMENT OBJECTIVE IRENE W ROTH TIN 00 GROWTH POSITIOHS AS OF 12/30/96 PRICES AS OF 12127/96 UNIT INVESTHENT TOTAL ESTlMATEO CURRENT SHARES OR PAR SECUR ITY HAME HARKET COST BASIS MARKET VALUE AIINl INC YIElO ............................... C A S H.................................. INCOME CASH 0.00 0.00 PRINCIPAL CASH 0.00 0.00 TOTAL CASH 0.00 0.00 ....................-- CAS N E QUI V ALE N T S ......................... NISC CASH EQUIV.TXBL 3,094.7700 PROVIDENT TEMP FUNO'I NCOME 3,094.77 3,094.77 163 5.3 18,426.6800 PROVIDENT FEO FUNO.PRINCIPAl 18,426.68 18,426.68 951 5.2 TOTAL MISC CASH EllUIV'TX8L 21,521.45 21,521.45 1,114 5.2 TOTAL CASH EQUIVALENTS 21,521.45 21,521.45 1,114 5.2 ............... F I X E 0 INCOME S E CUR I TIE S .................. U.S. TRSY BOS & HTS 25,000.0000 U S TREASlJRY NOTES 99.063 24,845.91 24,765.75 1,469 5.9 5/875:1 OUE 11/30/01 25,000.0000 US IREASlJRY HOTE 7.125:1 10.1 102.281 25,000.00 25,570.25 1,781 7.0 5.9B , 25,000.0000 US TREASURY NOTES 6.50:1 OUE 100.625 24,930.50 25,156.25 1,625 6.5 B.15.1997 25,000.0000 UNtIED STATES TREAS NTS 9B.438 24,851.56 24,6D9.50 1,406 5.7 NDIE 5.625:1 2/28/01 25,000.0000 UNtIED STATES TREAS NTS 100.219 24,B53.49 25,054.75 1,500 6.0 NDTE 6.000:1 8/15/99 25,000.0000 UNtIED STATES TREAS NTS 100.563 24,964.84 25,140.75 1,531 6.1 NOTE ,6.125:1 8131/9B 10TAl U.S. iRSY BDS & NiS 149,446.30 150,297.25 9,312 6.2 U.S. GDVT AGENCIES 25,000.0000 FEDERAL HalE IN BKS 99.156 25,ODO.00 24,789.00 1,461 5.9 DEB 5.845:112/22199 25,000.0000 FEDERAL HalE lN MTG CORP 98.656 25,000.00 24,664.0D 1,495 6.1 DEB 5.980:112/15/00 25,000.0000 FEDERAL NTl MORTGAGE ASSDe 100.531 25,ODO.00 25,132.75 1,638 6.5 6,55:1 OUE 8/10/2000 DEPOSITION A~~~r ~_ dlDl LKH \, ;iCIA~' TRUST SERVICES CO AutoTrust ASSET REVIEW PAGE 2 AT0,602 lZ/31/96 09:33 ~otll Report 25 DO 7591 01 6 '..,..STMENT OFFICER INVESTMENT OBJECTIVE IRENE WROTH TUW 00 GRMH POSITIONS AS OF 12/30/96 PRICES AS OF 12/27/96 UNIT INVESTMENT TOTAL ESTIMATED CURRENT SHARES OR PAR SECURITY NAME MARKET COST 8AS I S MARKET VALUE ANNL INC YIELD TOTAL U.S. GOVT AGENCIES 75,000.00 74,585.75 4,594 6.2 MUNICIPAL 80S & NTS 50,000.0000 PENN STATE UNIVERSITY 4.40X 100.587 49,452.50 50,293.50 2,200 4.4 8.15.97 TOTAL MUNICIPAL HOS & NTS 49,452.50 50,293.50 2,200 4.4 MORTGAGES & NOTES 457.1000 HTG 4132 457.10 457.10 41 9.0 TOTAL MORTGAGES & NOTES 457.10 457.10 41 9.0 TOTAL FIXED INCOME SECURITIES 274,355.90 275,633.60 16,147 5.9 .--.....----..--.----..----... E QUI TIE S ......----.....--....--..___...._ COMMON STOCK 500.0000 IlMERlCAH TELEPHOl/E & 43.750 6,038.00 21,875.00 660 3.0 TELEGRAPH co 1,000.0000 AIRTOOCH COHI<<JNICATIONS INC 25.500 8,406.85 25,500.00 Ii 0.0 1,500.0000 DU PONT E I DE NEMOURS & CO 95.875 18,347.71 143,812.50 3,420 2.4 COM ! 500.0000 EXXON CORP 99.875 8,612.45 49,937.50 1,580 3.2 COM 2,310.0000 HUNTINGTON 8ANCSHARES INC 26.875 22,970.94 62,081.25 1,848 3.0 400.0000 LUCENT TECHNOLOGIES INC 47.625 13,759.65 19,050.00 120 0.6 COM 600.0000 PENNSYLVANIA PlllIER & LIGHT C 23.250 11,n6.61 13,950.00 1,002 7.2 o RESOORCES INC. 1,000.0000 PACIFIC TELESIS GROOP 38.750 12,705.27 38,750.00 1,260 3.3 COM TOTAL COMHON STOCK 102,617.48 374,956.25 9,890 2.6 TOTAL EQUITIES 102,617.48 374,956.25 9,890 2.6 GRAND TOTAL 398,494.83 672, I 11.30 27,151 4.0 ( ..;;. t. ,'NCIAl.TRUST SERVICES CO AutoTrust ASSET REVIEW 'tll RlpOrt r 25 00 7591 01 6 I.,.'TNENT OFFICER INVESTMENT OBJECTIVE IRENE WROTH TUW 00 GRMH POSITIONS AS OF 12/30/96 PRICES AS OF 12/27/96 INVESTHENT SUHHARY GROUP COST HARKET l:QCOST XOflKT CASH SO.OO SO.OO 0.0 0.0 CASH EOUIVALENIS 21,521.45 21,521.45 5.4 3.2 FIXED INCOME SECURITIES 274,355.90 275,633.60 68.8 41.0 CCtU<<lN TRUST FUNDS 0.00 0.00 0.0 0.0 MUTUAL FUNDS 0.00 0.00 0.0 0.0 EQUITIES 102,617.48 374,956.25 25.8 55.8 HISCELLANEOUS ASSETS 0.00 0.00 0.0 0.0 LIABILITIES 0.00 0.00 0.0 0.0 TOTAL $398,494.83 $672,111.30 100.0 100.0 Investment Hlx Objective OX Prior Year End Harket Vatue 620,9n.29 OX Realized Short Term Gain YTO 0.00 OX Realized Long Term Gain YTO 7,184.69 OX Fees Paid Calendar TlO 3,810.59 OX Contributions to Date 0.00 PAGE 3 ATD602 12Jill96' 09:33 . . , , . . . , ~ CERTIFICATE OF SERVICE I hereby certify that on October 2, 2001, I, Jennifer S, Lindsay, secretary to Michael A. Scherer. Esquire, did serve a copy of the Praecipe To Attach Exhibit In Support of Petition For Rule To Show Cause Why Robert A, Aust, Jr. Should Not Be Permitted To File Objections To the Proposed Statement Of Distribution, Nunc Pro Tunc, by first class U,S, mail, postage prepaid, to the parties listed below, as follows: Wayne F. Shade, Esquire 53 West Pomfret Street Carlisle, Pennsylvania 17013 Hubert X. Gilroy, Esquire Broujos & Gilroy 4 North Hanover Street Carlisle, Pennsylvania 17013 James D. Hughes, Esquire Irwin, McKnight & Hughes 60 West Pomfret Street Carlisle, Pennsylvania 17013