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HomeMy WebLinkAbout03-20-07 .'-a. 1 , REV.1500 EX + (5-001 * COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER II 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0759 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Durff, Frances C. DATE OF DEATH (MM-DD.YEAR) I- Z W C W o w c 08-10-2006 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) w ... :oc::$1Il oll::OC: wll.g :0.J of III ll. c( [!] 1. Original Return D 4. Limited Estate [!] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received 199-34-7738 DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 02-18-1945 REGISTER OF WILLS SOCIAL SECURITY NUMBER D 2. Supplemental Return D D D D 3. Ramainder Return (data of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch O) 4a. Futura Interast Compromise (data of death aftar 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Soousal PovertY Credit (date of death batween . 12-31-91 and l-l..M) ... z w c z o ll. III W II: II: o o NAME Jerry A. Weigle, Esquire FIRM NAME (If appiicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717/532-7388 COMPLETE MAILING ADDRESS 126 East King Street Shippensburg, PA 17257 3. Closely Held Corporation, Partnership or Sole-Proprietorship 11. Total Deductions (total Lines 9 & 10) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) z 6. Jointly Owned Property (Schedule F) ~ D Separate Billing Requested ::3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property i= (Schedule G or L) D Separate Billing Requested ~ 8. Total Gross Assets (total Lines 1-7) frl 9. Funeral Expenses & Administrative Costs (Schedule H) 0::: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (11) 38,896.76 341,930.26 , 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 120. ~ (13) (14) 0.00 341,930.26 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 0.00 0.00 41,031.63 . 0.00 41,031.63 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 (16) i= 16.Amount of Line 14 taxable at lineal rate 0.00 x .045 ~ ~ 11. 17. Amount of Line 14 taxable at sibling rate 341,930.26 x .12 (17) :E 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18) >< x ~ 19. Tax Due (19) Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX {Rev. 6-00; Decedent's Complete Address: STREET ADDRESS 194 Horsekiller Road, Shippensburg, CITY Shippensburg ISTATE PA I ZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 41,031.63 ' 39,000.00 2,051.58 Total Credits (A + B + C) (2) 41,051.58 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 19.95 Make Check Payable to: REGISTER OF WILLS, AGENT 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or................................. .................................................................... ............. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................................ ...................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 290 Pleasant Hill Road Lewisberry, PA 17339 ~ DA:{)J DATE -']-0/ 290 Pleasant Hill Road Lewisberry, PA 17339 ADDRESS DATE 126 East King Street Shippensburg, PA 17257 For dates of death on or after July 1, 19 4 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. ~9116 (a) (1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (i)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1502 EX+ (5-98) *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market velue is defined es the price et which property would be exchenged between a willing buyer end e willing seller, neither being compelled to buy or sell, both heving reesoneble knowledge of the relevant facts. Real property which Is Jolntly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Real Estate - residence at 194 Horsekiller Road, Shippensburg, South Newton Township, Cumberland County, PA 110,000.00 TOTAL (Also enter on Line 1, Recapitulation) 110,000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule A (Rev. 6-98) Rev-15G8 EX+ (8-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 Include the proceeds of litigation and the date tha proceeds were received by the estate. All property jolnUy.owned with the right of eurvlvorshlp moo be dlecloeed on echedule F. ITEM NUMBER DESCRIPTION 1 State Farm Insurance - refund of auto premium VALUE AT DATE OF DEATH 28.17 2 U. S. Treasury - 2006 federal income tax refund 1,173.04 3 Blue Cross/Blue Shield - benefit check 417.60 4 Chambersburg Health Services - refund 15.00 5 Chase Master Card - refund 157.94 6 Lebanon Mutual Insurance - refund of homeowner's premium 421.00 7 Medical Billing - refund 15.00 8 Members First Federal Credit Union Checking Account #9002-11 2,952.62 9 Members First Federal Credit Union Checking Account #9002-11 - credits to account from date of death to closing 794.51 Accrued interest on Item 9 through date of death 0.18 10 Members First Federal Credit Union Money Management Account #9002-05 94,239.99 Accrued interest on Item 10 through date of death 58.56 11 Members First Federal Credit Union Savings Account #9002-00 1,470.10 Accrued interest on Item 11 through date of death 0.36 12 MetLife Total Control Account #404-7524884 23,918.51 Total of Continuation Schedule(s) See attached page TOTAL (Also enter on Line 5, Recapitulation) 270,827.02 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6.98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 13 Orrstown Bank Checking Account #106003405 98.116.54 Accrued interest on Item 13 through date of death 64.48 14 Orrstown Bank Checking Account #110000241 5.764.39 Accrued interest on Item 14 through date of death 0.32 15 Orrstown Bank Savings Account #706001658 388.73 Accrued interest on Item 15 through date of death 0.21 16 South Central Surgical Associates - refund 140.00 17 State Farm Insurance - refund of auto premium 31.00 18 State Farm Insurance - refund of auto premium 159.47 19 1979 Chevrolet Blazer - proceeds of sale 02/03/2007 3.000.00 20 1988 29RB Alumalite Travel Trailer 6.500.00 21 1992 Chevrolet Pick-Up Truck - proceeds of sale 10-19-06 5.500.00 22 2006 Subaru Ltd. SW 22.500.00 23 Coins - at appraised value 310.30 24 Personal Property - gross proceeds of public sale 10-18-2006 2.689.00 TOTAL (Also enter on Line 5, Recapitulation) 270.827.02 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0759 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,529.63 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number{s) I EIN Number of Personal Representative{s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees 15,174.81 See continuation schedule(s) attached 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 460.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,083.08 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 27,247.52 Copyright (c) 2002 form software only The Lackner Group, Inc. . Form PA.1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H.A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 ITEM NUMBER DESCRIPTION AMOUNT 1 Fogelsanger-Bricker Funeral Home 9.529.63 Subtotal 9.529.63 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (5-98) *' SCHEDULE H-82 ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT Durff, Frances C. FILE NUMBER 21-06-0759 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Weigle & Associates, P.C. - partial attorney fee 3.750.00 2 Weigle & Associates, P .C. - balance of attorney fee 11.424.81 Subtotal 15.174.81 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev.1602 EX+ (6.96) *' SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 ITEM NUMBER AMOUNT DESCRIPTION 1 Commonwealth of Pennsylvania - Trailer registration 12.00 2 Cumberland Law Journal - advertising Letters Testamentary 75.00 3 Dan Hershey Auctioneering Service - appraisal of personal property 75.00 4 Expenses of public sale 1,153.60 5 Linda K. Klein - notary fee 20.00 6 Lois J. Valencia - reimbursement for vehicle advertising 63.98 7 M & T Bank - estate checks 12.50 8 M & T Bank - estate checks 12.50 9 Mobile Merchants - coin appraisal fee 26.50 10 News Chronicle - advertising Letters Testamentary 101.00 11 Register of Wills, Cumberland County - filing PA Inheritance Tax Return 15.00 12 Register of Wills, Cumberland County - filing First and Final Account 350.00 13 Register of Wills, Cumberland County - 2 Short Certificates 8.00 14 Register of Wills, Cumberland County - 2 Short Certificates 8.00 15 Sailhamer Real Estate - real estate market analysis 100.00 16 Weigle & Associates, P.C. - reimbursement for postage, xerox copies, and long distance telephone calls 50.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 Include unrelmbursed medical expenaea. ITEM NUMBER DESCRIPTION 1 AmeriGas VALUE AT DATE OF DEATH 80.00 2 AmeriGas 80.00 3 AmeriGas 10.00 4 AmeriGas 10.00 5 AmeriGas 10.00 6 AmeriGas 10.00 7 Bauserman's Lawn Service 74.20 8 Chambers burg Anesthesia Associates - reimbursement for car batteries 108.00 9 Chambersburg Anesthesia Associates 65.00 10 Chambersburg Hospital 6.79 11 Cingular Wireless 37.13 12 Cumberland Valley Medical Services 100.10 13 David L. McBeth Electrical - repairs 57.20 14 Embarq 71.93 15 Embarq 138.58 16 Equipped for Life 82.64 17 Fidelity Investments - refund of overpayment of Pepsi Co. pension 794.06 Total of Continuation Schedule(s) See attached pagels) TOTAL (Also enter on Line 10, Recapitulation) 11,649.24 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) Rev-1512 EX+ (6-96) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 18 Franklin County Heart Center 138.70 19 Franklin County Heart Center 1,035.00 20 Franklin County Medical Associates 145.00 21 Funk's Drilling - repairs 100.70 22 Keystone Medical Associates 17.00 23 Lebanon Mutual Insurance - homeowner's 608.00 24 Lois J. Valencia - reimbursement for car batteries 121.18 25 Lois J. Valencia - reimbursement for Cumberland Valley Motors Subaru maintenance 95.35 26 Lois J. Valencia - reimbursement for Hilton's Lock Service changing residence locks 184.44 27 Lois J. Valencia - reimbursement for repairs and inspections of 3 vehicles at Coons Garage 621.09 28 Lois J. Valencia - reimbursement for Cumberland Valley Motors Subaru maintenance 54.01 29 Mt. Rock Animal Hospital 152.38 30 Orrstown Bank Checking Account #110000241 - checks clearing after date of death 1,657.92 31 PPL Electric Utilities 152.61 32 PPL Electric Utilities 152.52 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) Rev.1612 EX+ (6.98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Durff, Frances C. FILE NUMBER 21-06-0759 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 33 PPL Electric Utilities 152.47 34 PPL Electric Utilities 152.35 35 PPL Electric Utilities 152.23 36 PPL Electric Utilities 151.90 37 PPL Electric Utilities 88.75 38 Pulmonary Associates of Chambersburg 144.77 39 Shawn W. Frey Contracting - repairs 249.30 40 Shippensburg Area EMS 621.00 41 South Central Surgical Associates 187.05 42 State Farm Insurance - automobile 207.17 43 State Farm Insurance - auto premium 139.09 44 State Farm Insurance -1979 Chevrolet premium 28.17 45 State Farm Insurance - 1979 Chevrolet premium 28.17 46 Troy Pomeroy Plumbing 45.00 47 U. S. Treasury - 3rd quarter federal tax deposit 750.00 48 U. S. Treasury - 4th quarter federal tax deposit 750.00 49 Waste Management 330.29 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) Rev-1512 EX+ (6-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Durff, Frances C. FILE NUMBER 21-06-0759 ESTATE OF 50 DESCRIPTION Waste Management - dumpster rental and disposal VALUE AT DATE OF DEATH ITEM NUMBER 500.00 TOTAL (Also enter on Line 10, Recapitulation) 11.649.24 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9-00) *' SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Durff, Frances C. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions.l and transfers under Sec. l:1116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not Ust Trulllee/s' FILE NUMBER 21-06-0759 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. 1 Sharon L. Hanks 648 Lopax Road Harrisburg, PA 17110 Sister Specific Bequest 10,000.00 2 Lois J. Valencia 290 Pleasant Hill Road Lewisberry, PA 17339 Sister 100% Residuary 331,930.26 Total 341,930.26 Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) J ..... LAST WILL AND TESTAMENT I, Frances C. Durff, presently residing at 194 Horsekiller Road, Shippensburg, South Newton Township, Cumberland County, Pennsylvania 17257, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give and devise the sum of Ten Thousand ($10,000.00) Dollars to my sister, Sharon L. Hanks, presently residing at 648 Lopax Road, Harrisburg, Pennsylvania 17112. In the event Sharon L. Hanks should predecease me or is not living on the sixtieth (60th) day following my death, then said provision for Sharon L. Hanks shall lapse and become part of the rest, residue and remainder of my estate. THIRD. I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, to my sister, Lois J. Valencia, presently residing at 290 Pleasant Hill Road, Lewisberry, Pennsylvania 17339. In the event that Lois J. Valencia should predecease me or is not living on the 60th day following my death, I order and direct that her share pass to her husband, Daniel W. Valencia. FOURTH. I nominate, constitute and appoint my sister and brother-in-law, Lois J. Valencia and Daniel W. Valencia, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament. FIFTH. I direct that my personal representative(s) shall not be required to give bond for the faithful performance of their duties in any jurisdiction. SIXTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. SEVENTH. I direct my Executor to retain the services of Jerry A. Weigle, Esquire, with offices located at 126 East King Street, Shippensburg, Pennsylvania 17257, with respect to the settlement of my estate due to his familiarity with my affairs. IN WIlNESS WHEREOF, I, Frances C. Durff, have hereunto set my hand and seal to this my Last Will and Testament, written on one (1) page, this !4'7::t", day of OC~A) ,2005. b~1&' ~(i J.' f...., jJ{ L'lft (SEAL) WEIGLE & ASSOCIATES. p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 ./ ~ This instrument was by the Testatrix, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND I, Frances C. Durff, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~~uv ~ ll1Jl#- Sworn or affirmed to and acknowledged before me bJ ~s C. Durff, estatrix, this y of WEIGLE & ASSOCIATES, RC. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 .' .. . COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, JA-+~ ~r:1 L. tome.... and -RO){.tA.IU\.CL J, b~{te_ \ --- -V~fP-,.J P ~A.Jf. , the witnesses whose names are signed to the foregoing instrument, being du1y qualified according to law, do depose and say that we were present and saw Frances C. Durff', the Testatrix, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix, signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me ultL~~. t I cm+Q .~ by ]:>A-+r2 I((it L. 7Om~ - -VO<:otfJH P. (4,,4"'t, and OXMI'\Q\...::], G~~+~ \ witnesses, this ~ay of 2005. +~t.,,:i."~HiHIJllh'; >...., _ > ,- ~...,~....., :. / J/'_~~\~'~_I}~_~ / ".\.....S......... ',J,,,;,,' .:' '-:":"'. ' , " ., I .1' ^~.; , ,;, f",".'":~''' .'.1':'. }.~? I ~/, u.,;y/'?': ,> ," .f ,'"" c" ,- ,'f~~J~:-~fi~.::,::,~:,,~//~ NOTARIAL SEAL Jerry A Weigle. Notary Public Shlppensburg, PA Cumber1and County Commission Expires October 7,2006 WEIGLE & ASSOCIATES. P.Co - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 Sailhamer Real Estate, Inc. 494 E.1Iog Sl SJdppeusburg. Pa 172S1 omce (717)532-80591Fax (717)530-5181 www.sailhamer.com/info@sailhamer.com August 30, 2006 Lois Valencia 290 Pleasant Hill Road Lewisburg, PA 17339 Dear Mrs. Valencia: This analysis has not been performed in accordance with the uniform standards of professional practice which requires to act as unbiased, disinterested third parties with impartiality, objectivity and independence and without accommodation of personal interest; it is not to be construed as an appraisal and may not be used as such for any purpose. In response to your request for a comparable market analysis of real estate located at 194 Horsekiller Road, Shippensburg, South Newton Township, Cumberland County, PA, (Tax Parcel # 41-13-0108-046), I am sending you my estimation of current market value. The lot is improved with an older doublewide mobile home on permanent foundation, roofing material is of asphalt shingle and siding is of metal. The first level contains 3 bedrooms, kitchen, dining area, living room with hearth, two full baths and laundty room. There is a partial basement under the dwelling, containing a one-car garage and utility room. The heating system is fueled by propane gas, and central air has been added. In addition to the dwelling there is a 24x30 concrete block garage/storage building having a concrete floor and metal roof. The lot is served by on-lot septic and drilled well. The property is located approximately 5-7 miles from Shippensburg at the base of the South Mountain, most of the rural land is tree covered and fairly secluded. The neighborhood consists of similar type homes, being either owner occupied or hunting cabins. The overall condition of the property appears to be good. Based upon my personal investigation and findings it is my opinion that the comparable market analysis would indicate a market value of between $105,000 to $115,000. Sincerely; ~~~. - Ronald L.Sailhamer Broker/Owner REGULAR SAVINGS ACCOUNT: Account Number/ Suffix / Date Account Established Principal Balance at Date of Death Accrued Interest to Date.of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total. PN.n.cipal and Accrued Interest Name ot\JBint Owner MONEY MANAGEMENT ACCOUNT: Account NumberlSufflx Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: FRANCES C. DURFF Date of Death: August 10, 2006 Social Security Number: 199-34-7738 MEMBERS 1st FEDERAL CREDIT UNION 9002-00 12/09/1966 $1,470.10 $.36 $1,470.46 None 9002-11 05/11/1988 $2,952.62 $.18 $2,952.80 None 9002-oS 08/18/1997 $94,239.99 $58.56 $94,298.55 . None ~ dhRAL CREDIT UNION Denise A. Wolfe ~ Insurance Services Supervisor September 15, 2006 5000 Louise Drive · P.o. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www:members1st.org Total Control Account~ September 2006 Account No. 404-7524884 Statement Period From 9/01106 To 9/30/06 Page 1 of 1 AH-08l11G-TCA1PA10 FRANCES DURFF CIO LOIS VALENCIA CO ADMN ESTATE 290 PLEASANT HILL RD LEWISBERRY PA 17339 Customer Service: (800) 638-7283 If you want to get better organized, you may want to consider creating a Total Control Account file in which you can place the TCA booklet, Customer Agreement, beneficiary form, monthly statements, and other relevant Account information. TeA MONEY MARKET OPTION (MMO) Effective Annual Yield 4.20% as of 09/30/06 Account Summary Interest Other $23.883.54 $34.97 $23,883.54- $0.00 L$620.08 -}t" ~ 1~ d._~. Transaction Details 9/14 9/14 Customer Closeout Closeout Interest $23,883.54- $34.97 '?3. 9' i,Sf I .-- IIIIUJIIII ontrol Account@ ~4 ~ July 2006 404-7524884 Statement Period From 7/01/06 To 7/31/06 Page 1 of 1 AH-OlIlIOII-TCA1PA10 FRANCES DURFF 194 HORSEKILLER RD SHIPPENSBUR~ PA 17257-9686 Customer Service: (800) 638-7283 If you need to write to us please send your correspondence to the following address: Total Control Account, clo MetLife, 485-E US Highway 1 South, 4th Floor, Iselin, NJ 08830. Please include your TCA Account number on all correspondence. TeA MONEY MARKET OPTION (MMO) Effective Annual Yield 4.15% as of 07/31/06 Account Summary $23,719.75 Interest / OCT 19 2006 3:15PM HP LASERJET 3200 p. 1 -; A~>- l..J~'de... KII t1 e. October 2, 2006 TO: Law Offices of Weigle & Associates, P .C. 126 East King St. Shippensburg, PA 17257 / FROM: Todd L. Miller Customer Service Center Supervior P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF: Frances C. Durff DATE OF DEATH: August 10,2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE. THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 106003405 Frances C. Durff 05f03I04 $98,181.02 $64.48 110000241 Frances C. Durff 07/28/00 $5,764.71 $0.32 SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 706001658 Frances C. Druff 03/10/03 $388.94 $0.21 ~,... '.-.-..-,_,,'~~..,_ _ __. _"._".,__..........,__. .,._,..".,__......"'."~",..~~_.-. ,_-,-",,~'.-. ",. ,..,..~....._o_~;,_,..,,....,_ .....:,........'<"".~_;...,.,"..."_,,_ _"'_.-.,__"..........""."'~~__..~_"~ --"",, HAROLD E. HINKLE 60-430142170 ERMA D. HINKLE :0143 37 MIDDLE SPRING RD. PH. 717-532-3006 9 -,3. _ A 7' SffiPPENSBURG, PA 17257 DATE ~ _ l.) ~ .' ! ~~~Jdf1i::~ I,. Freedom · ~~12:::1 .. 134#~ 1:0 3 ~ 30~ 30b(( 331" 70 ~~ 3111 2 ~ 70 ... .""""~,""",-~!!...~",.~-,-,.-.,, ' ~~ t o-oft "6 /q 7'1 d~~ fbJ-~ ....~'~~. 30/2006 13:17 le/27/20aG 18:06 7179389584 13018987e193 - LOIS VALENCIA BECKLEYS CAMPING eEN PAGE 02 PAGE 01 BucklBYS CAMPI~G CEMlER BECKLETS !JITIRPfIISES,IIIC. T/A BECKLEY" CAMPING ClNTER , 1109 Ang/8IMIfpIr RGId Thurmont, MO 217884&02 (U.S. At.. 15 10 mi. N_ of FredOrIok. e 1111. s. of Thu..-nont) 301... JaOO FAXao1........7093 JOle/(Ob To G-L J-. ~7! ~('~/ ~. ~P('~'~ \J~~ 1,~ 1'1~~ !9Pf!, y-\ I '^"........ ( , {<- I """,,,.J) -i A,.~.;,.vI "$0'"" "" L~ wI..,.t......R.- f' g , (J--- I '" A \'0-.... ~J.... (, (lVO - ? l)t> i:> r -r ~ Au u-lr.. U~.......", .. (2~ -k,' Zl) .Lc~ i f~~"-<': ~ V~r3C) ~ 5#<<<> ~- ALBERT L GROVE JANET R. GROVE 26 NAUGLE ROAD SHIPPENSBURG, PA 17257-9608 / DATE~ 60- PAYTOTH~~ 5' ::D.. #tf=. J ORDER OF .tbtIJb ~ C!.- , .A I &-.d/l.,_.,J,p ~ ~a:>- --~ FOR.. r~ ~~~.;J ~~ .: 2 ~ l ~ ? q q ? q.: ? 100 l 50 lO G. l 2111 I $li5~a;~~ --OOLLARS [1 NOT VAUD FOR LESS THAN $50.00 -~---_._..._----~-_#_~- cao 5 l ~~) '1 ~ <76 . )Qy2. c~~ I~ ..~,.:,,",!'I'!~, - _...a m , -'~..~~. MOBILE MERCHANTS I DATE - 'l?-IJ(, SALES N (717) 805-9257 V SHIP TO Gold Mine (717) 766-1697 57 W. Main St. Mailing: 0 Mechanlc.burg PO BOX 589 I PA 1705~ New Bloomfield PA 17068 C TO: II 'A PAGE TOTAL ',I-t... A QUANTITY DESCRIPTION STOCK NO. UNIT PRICE TOTAL . ,--. . . THANK YOU Page -1--Grand Total: .":k'~, 3/tJ, ~ ! Appraisal Report Personal Property of Frances Durff, deceased For Estate of Frances Durff As of: October 23, 2006 By: Dan Hershey's Auctioneer Service Steven E. Ege and Chris Bream Auctioneer .& Appraiser 790 West High Street Carlisle, PA 17013 717-532-4647 ~o'i '2. .. 1\\\\\ . . Personal Property - Frances Durff, deceased Total $275.00 $105.00 $115.00 $ 75.00 $ 25.00 $ 35.00 $ 75.00 $ 15.00 $ 10.00 $ 35.00 $ 75.00 $225.00 $ 35.00 $225.00 $200.00 $325.00 $175.00 $2025.00 Colt .38 Living room set Coffee table 3 Jugs Nativity collectibles Rocker Recliner Refrigerator Dishwasher Stove Freezer Bedroom set File cabinet Maytag washer Maytag dryer Dining room set Cabinet It is our opinion that the appraised auction value of the above items is $2025.00 as of October 23, 2006 Christ \ '\ ,u · DAN HERSHEvAUCTION SERVICE,' LLC 790 West High Street Carlisle, PA 17013 (717) 532-4647 Steve Ege 717-385-5438 Cell · Chris Bream 717-226-1920 Cell / ,.' 1 I (. ~.- D [r J / j,' SELLERSNAME C-. lc:-.~.f CI.l hcnu<., 11( \- DATE /0//8 o~ L I' f''''' ADDRESS (to O/ec<, PIA +- h; II j:( J LeI,JiJ h,u., 17377 PH<lNE /30)'- /9'/7(3::;: 9.t2 '7') L ' J j , OTHER ~f'l3~ 4-Jv '4./1c:J/'/111~'" I AUCTIONEER %/5"" AUCTION DATE/LOCATION Vie Je uf IlJ~,J I st 9.7C) 0ZA CLERK % r, . DESCRIPTION OF MERCHANDISE / /1 (,'\ 1,,>\ ro :.:> LJJ 15q h f) X/IK) (J liTs "...~' ~ / I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise to be sold as"is & grouped as necessary to obtain bids. I certify that I am the owner or authorized rep~sen- tative of the merchandise, goods and or property and have good title and the right to sell and that theyareft:ee from all incumbrances. I agree to accept all responsibility for providing merchantable title and for de1iveryol ~ i- to hold harmless the Auctioneers against any claims of the nature referred to ill ~/;;~ SELLERS SI~NATURE Total Sales (Clerking Tickets Attached) $ Z t,9tl C'O ,Less Sale Expense: % Commission Auctionrr $ '{ 0 3, , 5' ~... ildlllA R~ J / /" c? () %~. $ (.9:>, OTHER: fir) fI/7S: 11' '-6 '0 r' >/0, 00 .~' TOTAL SALE EXPENSE DEDUCTED $ J I ) J, G 0 SELLERS NET $ I S' 3 s. <.( i) AUCTION SIGNATURE SELLERS SIGNATURE . . AFFIDAVIT COMMONWEAL TH OF PENNSYLVANIA: COUNTY OF CUMBERLAND SS. INRE: Estate of Frances C. Durff Cumberland County File No. 21-06-0759 Date of Death - August 10, 2006 I, Lois J. Valencia, being dwy sworn according to law, depose and state the following relative to the administration of the above-referenced estate, and in particwar, my entry into a certain safety deposit box of the decedent rented at the Orrstown Bank (427 Stonehedge Drive, Carlisle, PA, location) with principal business address of 77 East King Street, Shippensburg, Cumberland County, Pennsylvania: 1. I am a co-executor of the estate of Frances C. Durff, having been duly appointed along with Daniel W. Valencia, by the Cumberland County Register of Wills on August 25,2006. 2. My present address and telephone number are as follows: 290 Pleasant Hill Road Lewisberry, P A 17339 717-938-3966 3. The decedent, Frances C. Durff, died on August 10,2006, having been a resident of Cumberland County, Pennsylvania, and having last resided at 194 Horsekiller Road, Shippensburg, South Newton Township, Cumberland County, Pennsylvania. 4. At the time of the decedent's death, she rented a safety deposit box (#465) at the Orrstown Bank. The box is specifically located at 427 Stonehedge Drive, Carlisle, Pennsylvania. 5. On or about August 11,2006, I was given permission by the bank to enter the above-referenced safety deposit box for the purpose of searching for and removing the Last Will and Testament of Frances C. Durff so that the said document could be offered for probate. The said Last Will and Testament of Frances C. Durff, dated October 14,2005, was removed by me on this occasion and the estate of Frances C. Durff duly opened as aforesaid. WEIGLE & ASSOCIATES, p.c. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA _17257-1397 . 6. On or about October 18,2006, I again appeared at the Orrstown Bank for the purpose of removing the remainder of the safety deposit box contents and closing out the said box. No written inventory of the box contents was taken by bank personnel, and the following items constituting the remainder of the box contents were removed by me at that time: A. Title to 1979 Chevrolet Blazer B. Title to 1992 Chevrolet Silverado Pick Up Truck C. Title to 1988 Alumalite Trailer D. Title to 2006 Subaru Outback E. Deed to property at 194 Horsekiller Road, Shippensburg F. Planning information on the subdivided property made into 3 lots G. Original 19791 loan documents H. Birth Certificate for Leroy A. Durff I. Birth Certificate for Frances C. Goodyear Durff J. Passport #202509220 for Frances Catherine Durff K. Power of Attorney for Jean E. Goodyear dated 07/01/1998 L. Deed for property sold to Chad and Johanna Durff (copy attached) M. Permit for garage building on property N. Cemetery deed for Lot 14 Rehoboth Cemetery O. Marriage Certificate for Frances C. Goodyear and Leroy A. Durff P. Miscellaneous Coins sold and accounted for in estate administration 7. Copies of correspondence from counsel for estate to the Orrstown Bank dated November 1,2006, and January 3, 2007, are attached hereto and made a part hereof. Dateo/~ " cf'~ 7 q;;~P ~ L IS J. ValenCia, Co-Executor of the Estate of Frances C. Durff, deceased .../-s~~.~ tro and subscribed to .... ~ day of .I WEIGLE & ASSOCIATES. P.C. - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 . .. ~ - II/RI96C:\WPWJN60\WPDOCS\DEEDS\LROYDURF.DED/rlh 37o?t -I~ Tax Parcel J.D. No. p/o i.(/-i3-0/0g- OJI AliI) pic Jif-/3-O/0f6-tHlo THIS DEED MADE TIllS IflB day of fYttL~in the year of our Lord one thousand nine hundred ninety-six (I 996). BETWEEN LEROY A. DURFF and FRANCES C. DURFF, husband and wife, of 194 HorsekiIIer Road, Shippensburg, Southampton Township, Cumberland County, Peni:1sylvania, hereinafter referred to as Grantors, AND CHAD E. DURFF and JOHANNA E. DURFF, husband and wife, 619 North East Street, Apartment #2, Carlisle, Pennsylvania, hereinafter referred to as Grantees. WITNESSETH, that for and in consideration of the sum of ONE DOLLAR ($1.00), in hand paid, the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey, in fee simple to the said Grantees, their heirs and assigns, . ALL that certain lot or tract of land sitUate in South Newton Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows: BEGINNING at an existing iron pin located on the south side of Township Route #335 more commonly referred to as HorsekiIIer Road at comer of lands now or formerly of Leroy D. Sheriff, Jr.; thence across said Horsekiller Road by lands of the said Leroy D. Sheriff, Jr., North sixteen (16) degrees twenty-four (24) minutes twenty-two (22) seconds West two hundred eighty-eight and sixty- three hundredths (288.63) feet to an existing iron pin; thence by other lands now or formerly of the said Leroy D. Sheriff, Jr., North fifty-nine (59) degrees thirty-nine (39) minutes twenty-two (22) seconds East seventy-seven and eighty hundredths (77.80) feet to a set iron pin; thence by the same North thirty (30) degrees fifty-three (53) minutes thirty-eight (38) seconds West two hundred eight and zero hundredths (208.00) feet to an existing iron pin; thence by lands now or formerly of Glenn E. Keefer North fifty-nine (59) degrees six (06) minutes twenty-two (22) seconds East two hundred and zero hundredths (200.00) feet to a set iron pin; thence by other lands of the Grantor known as Lot #2 on the hereinafter described subdivision plan South thirty (30) degrees fifty-three (53) minutes thirty-eight (38) seconds East two hundred and zero hundredths (200.00) feet to a set iron pin; thence by the same South nine (09) degrees twenty-seven (27) minutes six (06) seconds East two hundred seventy-six and ninety-three hundredths (276.93) feet to a set iron pin; thence by the same and along a proposed easement for ingress, egress and regress and across said Horsekiller Road to a set iron pin; thence by lands now or formerly of Keller, Phillips and Feld, South eighty-four (84) degrees thirty-eight (38) minutes one (01) second West one hundred five and twenty-one hundredths (I 05 .21) feet to an existing iron pin; thence by the same South sixty-eight (68) degrees thirty-eight (38) minutes one (01) second West sixty and zero hundredths (60.00) feet to an existing iron pin, the place of beginning. CONTAINING a total lot area of 2.7043 acres and known as Lot #1 pursuant to ..I r: -,; III " r It ()1 . .. 1118196C;\WPWIN60\WPDOCS\DEEDS\LROYDURF,DED/rlh subdivision plan prepared by Steven P. Wolfe, R.S., dated June 6, 1996, revised July 8, 1996 and recorded in Cumberland County Plan Book 73 at Page 42. TOGETHER WITH a twenty (20) foot wide easement over a portion of other lands of the Grantor known as Lot #2 on the above-described subdivision plan for purposes of ingress, egress and regress from Township Route #335 (Horsekiller Road) to an adjacent to the lands herein conveyed to the Grantees and running in a northeasterly direction. Said easement is more fully depicted on the above subdivision plan and described as easement "A". SUBJECT TO a twenty-five (25) foot dedicated right-of-way line and building set backlines as per the above-described subdivision plan. BEING portions of the same tracts acquired by the Grantor as follows: 8.780 acres by deed of Arthur Bowermaster, widower and single person, dated December 17, 1969 and recorded in Cumberland County Deed Book "M", Volume 23, at Page 486. 2.626 acres by deed of Lloyd Mummert and Isabell Mummert, husband and wife, dated August 29, 1973 and recorded in Cumberland County Deed Book "I" , Volume 25, at Page 400. And the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, Grantors have hereunto set their hands and seals the day and year first above written. Signed, Sealed and Delivered in the Presence of --~, O~ LEROY A. DURFF ~~/~) e. f1~W- FRANCES C. DURFF 8001( 151 PAGE 402 . 11/8196C:\WPWJN60\WPOOCS\DEEDS\LROYDURF.DED/rlh COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND On this, the / /cp.. day of ~ , 1996, before me, a Notary Public in and for said County and State, the undersigned officer, personally appeared Leroy A. Durff and Frances C. Durff, husband and wife, known to me (or satisfactorily proven}to be, the persons whose names are subscribed to the within instrument, and acknowledged that they executed the same for the purposes herein contained. I do hereby certify that the complete post office address of the within named Grantees is b:(:~:E::t, St::;, Apt. #2, carli.~Op ~__ y for Grantee~~~...".... .....-. ,"', '"...,: t, '\r; ......, "\ .. ,,', .1 'It''C!'''. ' ~ g ~..~." ~. '.. : .' .. . , . ." ~: CJ ~ ~~ .:~ . ~I.;' .-. ~ .~:..~. .. tl,.:.J,.; ,..:", r-r1 :::......, (") C) ~ , C':' . r::J ;,.~' . '.i ~" .c,.. r.J:iil;: ~ ~ g f"Tl ~ '~..~ .~. . ,',;~! ...... 1> ~ ~ . ~~~~~..l!t.' i3 '0" .:e.,. ~~.'" &1 0.:.... . .....6":;.. .' ~'.O . ::n C"J 0 r-.l (~ . 'ho. . ~~'~'O"..".t. ::3 0 -,., '- ~1Il"''':''4i~'. ."...,.- .........t, .~ c 0 f"Tl ,~~. ;b:~.~"*r~\ ~,~.P 4 - to Z rTl ~ .: ' " ...~.I1'a;:"'~~~:..~ -1 rT1 f"Tl ~~ltnt:tl~\ & ~dayof~ . .~\~'"~~~:;fD.1996,~th~~;fJ Rec~~tiih~&t~~ty, ~ DeiJ BooklSl i' at Page~Dl 1> ~~~~~~~~~ ~ ~ ~ ~.~~tg:i:~e'5:~ s,... ~~". .07 . . w,' 2t =- -t i)! ~ E 8 ~ .., ~s:'-'- ' ~ 8 ~ rr1 ~ ~ ~ S. ~ g (/ ~ : ~ ~ 15 ::t t..) . ::;:; .....;0:0 ~ :;:a, ...... f'.) tD ~.... ;::! 2 ..- ~ .......-, ......... co ~. 0- ..... <:> :::IrtI ...0 co W -, ...0 0 c;-. --h meUm: 151 PAGE 4(3 ,-, IN WITNESS WHEREOF, I hereunto set my hand and official seal. SIll ...... L". ....., MIll _~~CMlJ .., r.,ns .,.1. COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND -- ..,c, ........ C> -..a . :..r: r""""l - .....1 t--L ,--'- f.-'" I' ..1 ::D ::3 "..- ?" :.0 - ~, "1 .-'- ~ ,~ C"~ r.. 0 r:J :.0 -., r.'1 '0::0 ~ ''1 -i ~;u~u ("') 0 /'-.1 0""'- corr! Zf"TlGJ -1 fT~ ' -<orr! 1(/)::0 to . - - WEIGLE & ASSOCIATES, P.C. Attorneys-at-Law 126 EAST KING STREET SHIPPENSBURG, PENNSYLVANIA 17257-1397 JERRY A. WEIGLE Associates JOSEPH P. RUANE RICHARD L. WEBBER, JR. Of Counsel THOMAS L. BRIGHT TELEPHONE (717) 532-7388 or (717) 776-4295 FAX (717) 532-5289 weil!leassociatesllUearthlink.net November 1, 2006 FAX ONLY 717-532-9342 / Orrstown Bank Barbara E. Brobst, Vice President and Senior Trust Officer 77 East King Street Shippensburg, P A 17257 Dear Barb: Perhaps you can help me with two items involving the Estate of Frances C. Durff which we are in the process of settling, and which involve the bank. The first item involves the safe deposit box. Someone in the Carlisle office (Stonehedge Drive) permitted a co-executor to enter the decedenfs lock box and remove its contents, apparently unsupervised and without an inventory having been prepared. No name other than that of decedent appeared on the box. This may well create problems for us and for the bank when the inheritance tax return is filed. What do you suggest? JA W:lk . ORRSTOWN FINANCIAL ADVIsORS A Tradition of Excelltmce January 3, 2007 Jerry A. Weigle Weigle & Associates 126 East King Street Shippensburg, PA 17257-4295 VIA FACSIMILE - (717) 532-5289 Dear Jerry, I apologize for the delay in responding to your letter of November 1. 2006 regarding the Estate of Frances C. Durff. The two matters you outlined dealt with different departments and involved several other associates and their managers. The issue with the safe deposit box began last March when l~i~ v~lencia was admitted to the box in order to perfonn a Will Search. The proper documentation was not completed and the box was not flagged at that tfme. Subsequently, when she returned to close the box no Inventory was performed and again, proper documentation was not completed. We have the necessary procedures in place, they simply were not followed. We wilf be doing some additional training on these important matters. I realize that doesn't help fn this Estate. however, , . donJt know how to recreate the scenario to change the outcome. . _ Thanks again for bringing these matters to my attention and accept my apology for our error. Sincerely, Barbara E. Brobst, CFP Senior Vice President