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Home My WebLink About06-05-07 ....J lSD5bDlfll.lf7 REV-1500 EX (06-05) PA Depettment of Rewnue Bt.nau of IndivIdulII T"'~_ PO BOX.280601 ~ Harrllburg, PA 17128.()801 ENTER DECEDENT INFORMATION BELOW SocIal Security Number Date of Death OFFICIAL USE ONLY County Code v_ INHERITANCE TAX RETURN RESIDENT DECEDENT 21 07 FlII Nuriler 0370 Date of Birth 194126992 03072007 05271924 rLARI:QAR (If Applicable) En'" SUrviving .pouR'. Informdon Below Spouse'. I.a8t Name SuflIx JBAR MI L Decedent. Last Name Suffix Decedent'. Firat Name Spouu'. Flnlt Name MI Spouse'. SocIal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WillS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Rell.m 0 2. Supplemental Return 0 3. Rllmainder Retum (date 01 death prior to 12.13-82) 0 4. UmlIed Estate 0 4a FuluN InI8Iat eon.>>romIse 0 5. Federal Estate Tax Relum ReQuired . (dIIIII 01 dIIIh aft8r 12-12-412) 00 6 DececIMI Died T..... 0 7. =~).L.MngTI'UII 0 8. Total Number of Safe DepoaIt Boxell . (AIIlIdI Cap, 01 WIll 0 9. Utigatlon Proceeds Recelved 0 10. =~mf::~~deIIh 0 11. EleclIon to tax under Sec. 9113(A) (Attach Sch. 0) ~. THIS 8ECI'ION IIUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX "FORMATION SHOULD BE DIRECTED TO: DaytIme Telephone Number JAKBS D. BOGAR 7177378761 firm NMle (If AppIICIlbIe) BOQAR . BI:PP LAW OrrI:CBS first Une or ..... REGISTER q.;)W1LLS USE ~L Y ~ "--- - ---J (- , 1 (,)1 ORB WBST .AI:11 STRBBT Second line of.sdreu -c~ f'~ CRy or Post 0IIIce SBI:RBIIAI1STOWI1 StIlle PA ZIP Code 17011 (."..J CO" thIa relum. IncIudlna. acccll'IlPIflY. lIChIldUIelI and lIfatemenl8, and to the belt 01 my kno\1II8dQ!t and b8IIef, than thiI peIIOnII reprIlI8nlIilIv II baled an aU InformaIIon 01 which pqparer hail any 1cnoWIedge. DA William K. Flllnlg8n 6J ADDRESS 13742 Brighton Dam Road, ClBrksvllle, MD 21029 SlGNATUAEZ:R OTHER THANREPRESENTATlVE J8mes D. Bog8r ND8S~ 1/ ~ On. West Main Street, Shlremen8town, PA 17011 Side 1 lDr:;/07 L 15D5bDlflllf7 lSD5bDlfll.lf1 ....J ESTATE OF FI.nlg.n, JeIln L. PA Inheritance Tax Return Signature of Additional Fiduciaries FILE NUMBER 21-07-0370 Under penalties of pe~ury, I declare that I have examined this retum, Including accompanying schedules and statements, and to the best of my knowledge and belief true, correct and complete. Declaration of preparer other than the personal representative Is based on alllnformalion of which preparer h an owl SlgrudUre #2 ~<< N.me Address1 Address2 CIty,Sblte, Zip O.te Slgmlture#3 N.me Address1 Address2 City, Sblte, Zip Date Slgn.ture #4 N.me Address1 Add.....2 City, St8te, Zip D.te ----- PotoInec, YD 20854 ejJ407- Marcia a, flanigan 111 South George St. Chari_Town, WV 25414 Molly F. Hsieh 11700 Old Georgetown ROIId Unit 1505 North Bethesd.. MD 20852 PA Inheritance Tax Return Signature of Addnlonal fiduciaries ESTATE OF FILE NUMBER Flanlpn, JMn L 21-07-03'70 Under penaIIIe8 of p81jury. I dIIcIare that I haw eXlU1lIned 1hIe nUn, IncIudng ~ng llChedl.Me and a1IdIm...... Met to "" belt of my ~ and beIef, n Ia true, COI'NClt Met complete. DecIaraIlon of pqperw other thin 1he per80nIII r8p1'888l........ Ia bued on a111nfDnnaton of wHch pnIpllNI' baa any IcnowIedgIt 81gn8lu1'812 Name .Adchle1 Addr...2 CIty,StaIa, Zip Date SlglMIIuren Name ~1 AddreId. CIiy, Sbda, Zip DlIte Slgmdure M NIl.... AcldrMe1 Addr...2 CIty, SIat8, Zip Dete CJnI* A. TIIiIm ........ ............, .......... Me 281M ~ '--r- ----- ..... G. PIInIgIn 111 80uIh George 8L CIwM Town, WV 21414 ~~.bl Mally F. ..... 11711 Old GeartIIIown ROlId UnIt 1_ Harth ............ lID 2aII2 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Flanigan, Jean L. 21-07-G370 Under penalties of pe~ury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it Is true, correct and complete. Declaration of preparer other than the personal representative Is based on alllnfonnation of which preparer has any knowledge. Signature #2 Name Address1 Address2 City, State, Zip Date Signature #3 Name Address1 Address2 City, State, Zip Date Signature #4 Name Address1 Add.....2 City, State, Zip Date Cyn1hla A. T1mm 500 Watts Branch Parkway Potomac, MD 20854 M~" o. flanigan 811 South George St. Charl_ Town, WV 25414 ~tt;;. </1" Mol . h 11700 Old 0 Road Unit 11S05 North Beth..... MD 20852 t/ I - ~/60/dT ---I 1505b04214& REV.1500 EX Decedent's Name: Jean L. Flan Igan RECAPITULATION 1. Real Estate (Schedule A)........................................................................................ 1. 2. Stocks and Bonds (Schedule B)............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole. Proprietorship (Schedule C) .......... 3. 4. Mortgages & Notes Receivable (Schedule D)......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)................ 5. 6. Jointly Owned Property (Schedule F) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (Schedule G) D Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1.7)..................................................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H)........................................ 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)................................ 10. 11. Total Deductions (total Lines 9 & 10).............................................................._..... 11. 12. Net Value of Estate (Line 8 minus Line 11)..............................._............................ 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J)................................................ 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)................................................ 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 1"4taXiible at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 258,053.19 16. 0.00 17. 0.00 18. 19. Tax Due......... ......... ............. ............... ............. ...... ......... ...... ................... ...... ......... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505b042148 Decedent's Social Security Number 194126992 180,712.99 36,726.98 6,641.75 54,602.66 278,684.38 19,158.00 1,473.19 20,631.19 258,053.19 258,053.19 0.00 11,612.39 0.00 0.00 11,612.39 D 1505604214& ---I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-0370 DECEDENT'S NAME Jean L. Flanigan STREET ADDRESS 4837 E. Trlndle Road CITY I STATE IZIP Mechanlcsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 11,612.39 580.62 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 580.62 TotallnterestlPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 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. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 11,031.77 11,031.77 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;............................................................ou................. 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? ... ...... ......... ... ........ ..... ...... ...... ........... ....._.. ...... ... ......... ..... ........ ... ...... ...... ..... Yes o o B No ~ 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 contains a beneficiary designation? ..............................................................-..............................-..................... [!] 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. o o [!] [!] For dates of death on or after July 1, 1994 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 three (3) percent [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 zero (0) percent [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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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-1503 EX+(ll-lIl) *' SCHEDULE B STOCKS & BONDS COMMa.lWEALTH OF PENNSYLVANIA INHERITANCE TAX REl\JRN RESIDENT DECEDENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF All property JoIntly-owned with right of aurvlvorahlp muat be dlacloaed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Merrill Lynch - Jean L. Flanigan account 118.588.47 2 Vanguard - Account No. 09845517199, GNMA Fund 62.124.52 Investor Share, date of death value $62,064.03, accrued dividends $60.49 TOTAL (Also enter on Line 2, Recapitulation) 180.712.99 (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 B (Rev. 6-98) The Group AG James M. Arrison III, CFI", CRPC First Vice President - Investments ~ ..rrlll Lyna Paul F. Goree III, CFI" Vice President Wealth Management Advisor Global Private Client April 26, 2007 1850 K Street, NW Suite 700 Washington, DC 20006 2026597373 8002664047 FAX 2028571085 James D. Bogar, Esq. One West Main St. Shermantown, P A 17011 Dear Mr. Bogar, This letter responds to your questions concerning the estate of Mrs. Jean L. Flanigan of April 20, 2007. Mrs. Flanigan held two self-directed brokerage accounts with Merrill Lynch she died on March 7, 2007. Her IRA was titled "Jean L. Flanigan IRA, FBO Jean L. Flanigan." It was opened January 14, 1998 with an initial transfer deposit of approximately $92,500 from another financial institution. This was not a rollover from a qualified plan. Mrs. Flanigan's IRA balance on the date of her death was $54,602.66. No mandatory retirement distributions have been made from this account for 2007. Mrs. Flanigan's other account titled Jean L. Flanigan was opened on August 24, 2004 with a deposit of $20,000. At her death, its value, including principal and interest was $118,588.47. Yours truly, a~~ " & Vanguard" May 9, 2007 P.O. Box 2600 Valley Forge, PA 19482-2600 www.vanguard.com JAMES 0 BOGAR ESQ ONE WEST MAIN ST SHIREMANSTOWN PA 17011 Date of Death Valuation Estate of Jean L. Flanigan Dear Mr. Bogar: We are responding to your letter notifying us of the death of Jean L. Flanigan, and requesting a valuation of her Vanguard account. The information you requested is provided below. The account was opened on June 19,1987. As of March 7, 2007, the number of shares, the price per share, the value of the fund, and the accrued dividends (if applicable) were as follows: Jean L. Flanigan-Individual Account #09845517199 Fund Shares Price Value Accrued Dividends GNMA Fund Investor Shares 6,055.027 $10.25 $62,064.03 $60.49 To transfer the account, Vanguard requires a certified court document naming the executors, dated within 60 days of the transaction. We received this document with your letter. Please note that Vanguard only maintains certified copies of legal documents for two years. If you would like us to return this document, please send us a letter of instruction requesting this. The executors also need to complete the Vanguard Change of Ownership of Nonretirement Shares Form. This form will provide the new registration information and certify the Social Security or taxpayer identification number for the new account. This form will also let the executors choose options for the new account. Vanguard Marketing Corporation, Distributor. The executors must sign the form in section three. If the account will not be transferred to Jean L. Flanigan's estate, the executors' signatures must be guaranteed in section four. All new account owners must sign the form in section twelve. You can obtain a signature guarantee from an officer of a bank or trust company, or a member firm of a United States stock exchange. A notary public cannot provide a signature guarantee. In order for a signature guarantee to be valid, it must state the words "Signature Guaranteed", be signed by the guarantor, and indicate his or her position and title. It must also indicate the name of the institution issuing the guarantee. Since the account registration is changing, we are unable to carry over the Checkwriting option to the new account. If the executors want to establish the Checkwriting option on the new account they will need to complete section ten of the transfer form. We will transfer the account when we receive the requested documentation. Please note that the above referenced form was sent to you under separate cover. If you have any questions or need further assistance, please contact a member of our Transition Specialist Team at 1-888-237-9045. We are available Monday through Friday from 8 a.m. to 8 p.m., Eastern time. Sincerely, (4&J. Perry Board Registered Representative 50846639 Vanguard Marketing Corporation, Distributor. Rev.1508 EX+ (HI) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSv\'VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF Include the proceeds of litigation and the date the proceeds were recelved by the estate. All property Jolntly-ownecl with the right 01 survtvorshlp mu81 be dlaclOll8d on schedule F. ITEM NUMBER DESCRIPTION 1 Conseco Senior Health Ins. Company - Long Term Care Insurance Payment VALUE AT DATE OF DEATH 24.339.95 2 Conseco Senior Health Ins. Company - Long Term Care Insurance Payment 700.00 3 Conseco Senior Health Ins. Company - Return of Premium - Waiver of Premium 1.024.22 4 Country Meadows Associates - Refund 2.545.20 5 Sovereign Bank - Checking Account No. 1681709752, date of death balance $7,664.10, accrued Interest $3.86 7.667.96 6 Sovereign Bank - Savings Account No. 1684003815, date of death balance $296.14, accrued interest $0.32 296.46 7 Verlzon - Telephone. Refund of Overpayment 153.19 TOTAL (Also enter on Line 5, Recapitulation) 36.726.98 (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) :-:'::~ Sovereign Bank@ MAl MB3 02-10 Court Ordered Processing/Decedent P.O. Box 841005 Boston, MA 02284 April 24, 2007 Attn: James D. Bogar Attorney at Law One West Main Street Shiremanstown, P A 17011 RE: Estate of Jean L. Flanigan Date of Death: 03/07/07 Dear Mr. Bogar: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. V~]:~~ Ji!ile Job COP Specialist III Decedent Department (617) 533-1364 Sovereign Bank Jean L. Flanigan 194-12-6992 March 7, 2007 ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Account #: 1681708752 Type: Checking In the name of: Jean L Flanigan Date of Death Balance: $7,664.10 Int.(YTD) from 1/1/2007 to 2/25/2007 Accrued interest to date of death: $3.86 Other Info: Account closed on 04/17/07 for $8,016.73. Open date: 2/24/2000 $18.54 Account #: 1684003815 Type: Savings In the name of: Jean L Flanigan Date of Death Balance: $296.14 Int.(YTD) from 1/1/2007 to 2/25/2007 Accrued interest to date of death: $0.32 Other Info: Account closed on 04/17/07 for $296.58. Open date: 2/24/2000 $0.00 Account #: 1685410977 Type: CD In the name of: Jean L Flanigan or Molly L Hsieh Date of Death Balance: $13,272.70 Int.(YTD) from 1/1/2007 to 3/7/2007 Accrued interest to date of death: $10.79 Other Info: Account closed on 04/17/07 for $13,337.61. Open date: 5/27/2000 $79.36 Page 1 of 1 Rev-1501 EX+ (HI) *' SCHEDULE F JOINTL V-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Flanigan, Jean L. 21-07-0370 II an a_ ... made loInt wllhln _ YM' of the clececlenr. dele of death, It muat be reported on achlIdule G, SURVIVING JOINT TENANT(S) NAME A. Molly F. Hsieh ADDRESS RELATIONSHIP TO DECEDENT 11700 Old Georgetown Rd., Unit 1505 North Bethesda, MD 20852 Daughter B. C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTlEREST JOINTL V-HELD REAL ESTATE. 1 A 5/2712000 Sovereign Bank - Certificate of Deposit, 13.283.49 50.000% 6.641.75 Account No. 1685410977, date of death balance $13,272.70, accrued interest $10.79 TOTAL (Also enter on Line 6, Recapitulation) 6.641.75 (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 F (Rev. 6-98) Rev-1510 EX+ (H8) *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEAl. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF This schedule must be completed and filed ilthe answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM I .IVI-lOF ,~, _.., T DATE OF DEATH % OF DECO'S TAXABLE EXCLUSION NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Merrill Lynch -IRA, date of death balance 54.602.66 54.602.66 $54,602.66 TOTAL (Also enter on Line 7, Recapitulation) 54.602.66 (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 G (Rev. 6-98) REV-1151 EX+ (12-9ll) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Flanigan, Jean L. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07-0370 ESTATE OF ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 9,500.00 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid State Zip 2. Attorney's Fees Bogar & Hipp Law Offices 7,790.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Register of Wills 368.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1,500.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 19,158.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (H8) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Malpezzl Funeral Home - Funeral 6.000.00 2 Theos Restaurant - Funeral Luncheon 3.500.00 Subtotal 9.500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (8-98) . SCHEDULE H-87 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF ITEM NUMBER 1 DESCRIPTION RESERVES - Costs to conclude administration of Estate Including filing fee for Pa. Inheritance Tax Return and Inventory; preparation of personal and fiduciary Income tax returns AMOUNT 1.500.00 Subtotal 1.500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (HI) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX REl\JRN RESIDENT OECECENT Flanigan, Jean L. FILE NUMBER 21-07-0370 ESTATE OF Include unrelmbursed medlcal.x~. ITEM NUMBER DESCRIPTION 1 Burlck, Azlzkhan Internal Medicine - Doctor Bill - Final VALUE AT DATE OF DEATH 75.06 2 Camp Hili Emergency Physicians - Doctor Bill 12.01 3 Choice Nursing - Nursing Care-Final Illness 562.50 4 Hampden Township Emergency Medical Services - Final Bill 62.72 5 Health South - Final Bill 10.90 6 Pa. Department of Revenue - 2006 Personal Income Tax Due 209.00 7 United States Treasury - 2006 Personal Income Tax Due 541.00 TOTAL (Also enter on LIne 10, Recapitulation) 1,473.19 (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) SCHEDULE .. BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Jean L. Flanigan 194-12-6992 0310712007 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Marcia G. Flanigan Daughter One-fourth (1/4) of 611 South George St. rest, residue and Charles Town, WV 25414 remainder 2 William K. Flanigan Son One-fourth (1/4) of 13742 Brighton Dam Road rest, residue and Clarksvllle, MD 21029 remainder 3 Molly F. Hsieh Daughter One-fourth (1/4) of 11700 Old Georgetown Road rest, residue and Unit 1505 remainder North Bethesda, MD 20852 4 Cynthia A. Tlmm Daughter One-fourth (1/4) of 500 Watts Branch Parkway rest, residue and Potomac, MD 20854 remainder Total 1 " .. I r ~ ~ D(b LAST WILL AND TESTAMENT 01' JBD L. PLUIGAJI ( v r I, JEAN L. FLANIGAN, of Lower Allen Township, CUmber- land County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. PIRS'!': I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance pOlicies thereon, in equal shares, to my children, CYNTHIA A. TIMM, MOLLY F. HSIEH, MARCIA G. FLANIGAN and WILLIAM K. FLANIGAN, provided that should any of my children predecease me, I give and bequeath such child's share unto his her issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to that child's surviving spouse. SBC01fD: Should any of my grandchildren not have attained the age of twenty-two (22) years at the time for distri- bution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild's post- high school education (including college, trade school or other similar training or education), as my Trustee or Trustees, in their sole discretion, deem advisable. The Trustee or Trustees, in exercising their discretionary authority with respect to the payment of income or principal of the within Trust to my grandchildren, shall take into consideration any income or other resources available to my grandchildren from sources outside this Trust. Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of .. ( J , '\ J j oib ( j Jo twenty-two (22) years. In the event any of my grandchildren die prior to the termination of the Trust established herein for their benefit, the interest of my grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild's brothers and sisters or the separate trusts established hereunder for their benefit and, in the absence of any brothers and sisters, to my other grandchil- dren in equal shares. DXRD: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance pOlicies or in other investments. 2 ( o ~ . . ( ~ ~ ~ x1 f ~ jJ (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FOURTH: I nominate and appoint MARCIA G. FLANIGAN, as Trustee of the hereinabove described Trusts. In the event of the death, resignation or inability to serve for any reason whatso- ever of the said MARCIA G. FLANIGAN, I nominate and appoint CYNTHIA A. TIMM, as Trustee of the hereinabove described trusts. I direct that my Trustee or Trustees shall serve without bond and shall receive fair and reasonable compensation. FIFTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. .. SBVBNTH: I nominate and appoint my children, CYNTHIA A. TIMM, MOLLY F. HSIEH, MARCIA G. FLANIGAN and WILLIAM K. FLANIGAN, Co-Executors of this, my Last will and Testament. I direct that my Co-Executors, Trustee or Trustees, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdic- tion. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last will and Testament, this I ..J." day of ~c....c;,,", , 2001. ~O-_ ~.-t.Q ~ '"'~- . FLANIGAN c. ~ (SEAL) J Signed, sealed, published and declared by the above- named Testatrix as and for her Last will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. -....".. " Address :Bonfllu 01. L Address