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Home My WebLink About07-11-07 . . .....J 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year ..... -".--...._,-----,. File Number 21 07 10371 Date of Birth 04/14/2007 Decedent's Last Name Suffix Decedent's First Name MI Peterson Ethel J (If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix First Name MI ~p()~se's.Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Retum c=J 2. Supplemental Return c=J 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c=J c=J 4a. Future Interest Compromise (date of death after 12-12-82) c=J 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c=J 10. Spousal Poverty Credit (date of death c=J 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes 4. Limited Estate c=J ~ c=J Jeffrey N. Yoffe, Esq. REGISTER 0 c ILLS USE otij 9 :-' 'fi := --;: 0 ;= ~"> j , ~7rn ,j:".~ :u '-'.'^ o -Tl :!-=- ~~ :xJ fT] ", (~ G? C") ~:~:~ fi3 ['""1'.-:; {'j, ::00 ("') C") -n -'Oil 'Tl ("") rn C) .'rl ~ :~ ) 975-1912 ~~".; Firm Name Yoffe & Yoffe, P.C. First line of address 214 Senate Avenue Second line of address Suite 404 or Post Office State ZIP Code ,,. ...~ 17011 Correspondent's e-mail address:jyoffe@verizon.net 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 all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RET N The te of Ethel J. Peterson DATE By , Karen J. March, Executrix 1- ADDRESS 1520 Seltzer Court, Mechanicsburg, PA 17050 SIGNATURE OF PREPARER OTHER THAN REPRESENT. IVE Yoffe & Yo , P.C. B ADDRESS 214 Senate Avenue, Suite 404, Camp Hill, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 -.J d.-rn . . .....I 15056052059 REV-1500 EX Decedent's Name: Ethel J Peterson 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) c:::J Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::J 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/See 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, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 421,401.40 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE........ .... .......... ................ ................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 De.c::e.~e.~!'s..~~c::.i~I..~~e.<:~~!Y...t-J.~I11~e.r...... ."1 554-32-9206 19,355.48 112,134.32 304,815.98 14,904.38 14 421 1 , 18,963.06 c:::J 15056052059 -.J . ., REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Ethel J Peterson STREET ADDRESS 1520 Seltzer Court DECEDENrs SOCIAL SECURITY NUMBER 554-32-9206 CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 18,963.06 948.15 Total Credits (A + B + C ) (2) 948.15 3. Interest/Penalty if applicable D. Interest E. Penalty Totallnterest/Penal1y ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (5B) 18,014.91 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. 18,014.91 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: Yes No a. retain the use or income of the property transferred;.......................................................................................... D [iJ b. retain the right to designate who shall use the property transferred or its income; ............................................ D [iJ c. retain a reversionary interest; or.......................................................................................................................... D [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... D [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ~ D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [iJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D [iJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 exempt 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-1508 EX+ (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel J. Peterson SCHIDULI I CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ITEM NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION 1 Members First Federal Credit Union Savings Account # 290036 2 Members First Federal Credit Union Checking Account # 290036 3 4 5 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) FILE NUMBER 21-07-0371 VALUE AT DATE OF DEATH 7,039.29 19,355.48 . REV-1509 EX+ (6-9B* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Ethel J. Peterson FILE NUMBER 21-07-0371 SURVIVING JOINT TENANT(S) NAME ADDRESS If an alset was made joint within one year of the decedent's date of death, It must be reported on Schedule G. RELATIONSHIP TO DECEDENT A. Karen J. March 1520 Seltzer Court, Mechanicsburg, PA 17050 Daughter B. C. JOINTLY.OWNED PROPERTY: LETTER DATE ITEM FOR JOINT MADE NUMBER TENANT JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. 1. A. 01/29/93 Member First Certificate of Deposit (CD) 290021-40 DATE OF DEATH VALUE OF ASSET DATE OF DEATH VALUE OF DECEDENT'S INTEREST 8,328.28 2 A 01/06/05 Members First CD 290021-44 3 A 01/06/05 Members First CD 290021-46 27,814.93 4 A 12/20/05 Members First CD 290021-47 50% 2,674.60 5 A 02/06/06 Members First CD 290021-48 50% 13,285.69 6 A 01/29/93 Members First Federal Credit Union Savings Account #290021 7 A 01/29/93 Members First Federal Credit Union Checking Account #290021 8 A 08/04/04 United Services Automobile Association CD 5335159 TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 112,134.32 . REV-1510 EX+ (6-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel J. Peterson SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-07-371 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE 1. DESCRIPTION OF PROPERTY INCLUOE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO OECEDENT ANO THE DATE OF TRANSFER. ATTACH A copy OF THE OEEO FOR REAL ESTATE. DATE OF DEATH % OF DECO'S VALUE OF ASSET INTEREST 1520 Seltzer Court, Mechanicsburg, PA 17050 was transferred to Karen J. . March (Decedent's Daughter) by deed dated September 20, 2006. Navy Federal Credit Union Certificate Of Deposit (CD) # 68000097261101. Karen J. March's name was placed onthe GO around August 2006. Navy Federal Credit Union Certificate Of Deposit (CD) # 68000097261102. Karen J. March's name was placed on the CD around August 2006. Navy Federal Credit Union Share Savings Account #0159713205. Karen J. March's name was placed on the account around August 2006. 5. Members First CD 290021-41 2. 3. 4. 20,627.52 100 100 100 100 20,627.52 TOTAL (Also enter on line 7 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) . REV-1511 EX+ (12-99* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Ethel J. Peterson FILE NUMBER 21-07-0371 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION FUNERAL EXPENSES: Sullivan Funeral Home, 51 North Enola Drive, Enola, PA 17025 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Yoff~ & Yoffe. P.C. bv Jeffrev N. Yoffe. Esa. 214 Senate Avenue, Suite 404, Camp Hill, PA 17011 Family Exemption: (If decedent's address is not the same as claimanfs. attach explanation) Claimant Karen J. March and Linda L. Rehm Street Address 1520 Seltzer Court City Mechanicsburg State PA ,Zip 17050 Relationship of Claimant to Decedent Daughter and Daughter. Both lived at 1520 Seltzer Court. 3. 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Filing fee to be paid to the Cumberland County Register of Wills for filing accounting with the Court 8. Advertising costs to be paid associated with filing accounting with the Court 9. Filing fee to be paid to the Cumberland County Register of Wills for filing Inventory 10. Filing fee to be paid to the Cumberland County Register of Wills for filing the Inheritance Tax Return 11. Advertising costs paid to the Carlisle Sentinel for advertising the granting of letters 12. Advertising costs paid to the Cumberland Law Journal for advertising the granting of letters TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT 4,250.00 3,500.00 360.00 250.00 14,904.38 REV.l513 EX + (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel J. Peterson NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS ~nclude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Karen J. March, 1520 Seltzer Court, Mechanicsburg, PA 17050 Unda L. Rehm, 1520 Seltzer Court, Mechanicsburg, PA 17050 FILE NUMBER 21-07-0371 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE ~~~ W% Daughter 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) " " 16 '3 se.' 'f ,-, ~. -:i . ;.;):jthl P. ZIEGLER ~~~EC':R~ER ~lF DEFi.~~ :.. ' !~! f~ i" f ^' I D "\ ~ I) ~....' '. . - '.. . l., ....., C ,) U ;" . -- . THIS DEED Z006 OCT 11 A(l) 9 30 Made this ~day of Sel'tember in the year Two Thousand Six (2006). BETWEEN Ethel 1. Peterson, widow, ofCwnberland County, Pennsylvania, party of the first part, Grantor AND Karen J. March, married woman, ofCwnberland County, Pennsylvania, party of the second part, Grantee WITNESSETH, that in consideration of------------$1 (one) Dollar, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantee, her Heirs and Assignees, ALL THAT CERTAIN piece or parcel of land situated primarily in the Township of East Pennsboro but partially in the Township of Hampden, County of Cwnberland and Commonwealth of Pennsylvania more particularly bounded and described as follows, to wit: BEGINNING at a point on the eastern right-of-way line of Seltzer Court (50 feet wide) at the dividing line between Lots No. 23 and 22, as shown on the Plan of Lots hereinafter mentioned; thence along said dividing line between Lots Nos. 23 and 22, south 84 degrees 6 minutes 20 seconds east, a distance of 427.28 feet to a point on the western right-of-way line of Golf View Drive; thence along said western right-of-way line of Golf View Drive, south 7 degrees 54 minutes 30 seconds east, a distance of 128.72 feet to a point on the same at the dividing line between Lot No.. 23 on the Plan of Lots hereinafter mentioned and the adjoining lands shown on another Plan of Lots entitled Block 2, Mountain View East as recorded in the Recorder's Office hereinafter mentioned in Plan Book 21, Page 21; thence along said last mentioned dividing line, north 84 degrees 6 minutes 20 seconds west, a distance of 470.09 feet to a point on the eastern right-of-way line of Seltzer Court first mentioned above; thence along said eastern right-of-way line of Seltzer Court, North 11 degrees 25 minutes 30 seconds east, a distance of 125.58 feet to a point on the same at the dividing line between Lots Nos. 23 and 22, the point and place of BEGINNING. BEING Lot No. 23 on the Subdivision Plan of Mountain View East, Block 4, as laid out by Ovidio and Edith L. Acri; said Plan being recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Plan Book 24, Page 133. CONTAINING 57,050 square feet of land. BEING premises No. 1520 Seltzer Court. Under and subject to certain conditions and restrictions now of record. For title see Cumberland County Record Book W Volume 28 Page 896. 600~ 277 PAGE 366 TOGETHER with all and singular the buildings, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever, thereunto belonging or in any wise appertaining and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever, of the said Grantor. TO HA VE AND TO HOLD the said lots or pieces of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances, unto the said Grantee, her heirs and assigns, forever. Grantor does not make any warranties in reference to the premises conveyed. This is a transfer from parent into child and is therefore exempt from Pennsylvania's Realty Transfer Tax. IN WITNESS WHEREOF, the Grantor has hereunto set her hand and seal the day and year aforewritten. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF: ~~.~ ETHEL . PETERSON (SEAL) I hereby certify that the precise residence of the Grantee is 1520 Seltzer Court, Mechanicsburg, P A 17050. Yoffe & Yoffe, P.C. By: ~IIJ .J c:t'e ey . Yoffe, Esq. 214 Senate Avenue, Suite 404 Camp Hill, PA 17011 (717)975-1838 800K 277 PAG!: 3bl COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND : ~~ On this, the 20tk day of S'efJ/lththtr/" 2006, before me, a Notary Public, the undersigned officer, personally appeared, Ethel J. Peterson, known to me, (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and seal. df!;r~!s: OOMMONWFAC'" Of PE..mVAN'A Notarial Seal Jcffi'cy N Yoffe Notary Public East Pcnnsboro Twp.. Cumberland County My Commission Expires Oct 23. 2008 Member. Penn5ylveni~ Association c:J Notaries ";.. . ,'." .:.... . '.. ':.~. "." ....~~. ..f> . f ~ ~ . ~ , . ~ ":;:.: :_" " "~ ,J , ,,-,., r ," -.''''' {"~ ~.. i;j r' j\ . .~ ~ ,,~-;",: . ,,-Jr. """,' -J ,-", ..,. . J 1. ..., l . -:;: :~'- - .1';....::- .1'..... ~.. (/ t..t/ff Dpcorr~'-"r of Deeds ~_/ h'N ...."'" B,OOK 277 PAGE 368 ~, . >.\~~~;1, . "/~j~:, ....:. . :~~<..:. ., ...f '\ ".,: ':-' .TaxDB Result Details Page I of 1 Detailed Results for Parcel 09-15-1286-006. in the 2004 Tax Assessment Database DistrictNo 09 Parcel_ID 09-15-1286-006. MapSuffix HouseNo 1520 Direction Street SELTZER COURT Owner 1 MARCH, KAREN J C/O PropType R PropDesc Liv Area 3354 CurLandVal 41550 CurImpVal 175790 CurTotVal 217340 CurPretval Acreage 1.31 CIGrnStat TaxEx 1 SaleAmt 1 SaleMo 10 SaleDa 11 SaleCe 20 SaleYr 06 DeedBkPage 00277-00366 YearBlt 1978 HF _File_Date 12/29/2004 HF _Approval_Status R 217340 times 1.14 (1.14 is the common level ratio) equals $247,767.60. Yoffe & Yoffe, P.c. B~:f Attorney for Karen J. March, Executrix 214 Senate Avenue, Suite 404 Camp Hill, P A 17011 (717) 975-1838 jyoffe @verizon.net http://taxdb.ccpa.net/details.asp?id=09-15-1286-006.&dbselect= 1 5/22/2007 JUNE 2007 PENNSYLVANIA DEPARTMENT OF REVENUE REALTY TRANSFER TAX COMMON LEVEL RATIO (CLR) REAL ESTATE VALUATION FACTORS FOR CUMBERLAND COUNTY The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. These factors are the mathematical reciprocals of the actual common level ratios. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date ofthe instrument. 61 Pa. Code ~ 91.102 7-2-1986 7-1-1987 7-1-1988 7-1-1989 7-1-1990 7-1-1991 7-1-1992 7-1-1993 7-1-1994 7-1-1995 7-1-1996 7-1-1997 7-1-1998 7-1-1999 7-1-2000 *1-1-2001 *7-1-2001 7-1-2002 7-1-2003 7-1-2004 **1-1-2005 **7-1-2005 6-30-1987 6-30-1988 6-30-1989 6-30-1990 6-30-1991 6-30-1992 6-30-1993 6-30-1994 6-30-1995 6-30-1996 6-30-1997 6-30-1998 6-30-1999 6-30-2000 12-31-2000 6-30-2001 6-30-2002 6-30-2003 6-30-2004 12-31-2004 6-30-2005 6-30-2006 9.52 10.00 10.53 11.11 12.05 12.35 12.50 12.82 13.33 13.70 14.29 14.29 14.71 15.15 15.63 1.00 1.00 1.01 1.05 1.11 1.00 1.00 7-1-2006 7-1-2007 6-30-2007 6-30-2008 1.14 1.22 · Adjusted by the Department of Revenue to reflect assessment base change effective January 1,2001. .. Adjusted by the Department of Revenue to reflect assessment base change effective January 1,2005. LAST WILL AND TESTAMENT OF ETHEL J. PETERSON I, Ethel J. Peterson, of Cumberland County, Pennsylvania being of sound mind and memory, do make, publish and declare this my Last Will and Testament, hereby revoking any and all Wills by me heretofore made. FIRST: SECOND: THIRD: I direct that my funeral be conducted in a manner corresponding with my estate and situation in life, and that all my just debts and funeral expenses be paid and satisfied by my Executrix hereinafter named, as soon as conveniently may be after my decease. I give, devise and bequeath all of my estate, both real, personal and mixed, of whatsoever kind and wheresoever situate, in equal shares to my two children, Karen 1. March and Linda L. Rehm and their issue per stirpes. I specifically exclude my child, Raymond S. Peterson, as a beneficiary and devisee of this Last Will and Testament. Anything herein to the contrary notwithstanding, if any issue of mine has not at the date of distribution of my estate, attained 18 years of age, I direct that the sbare(s) allocable to such issue be paid in Trust upon the following terms and conditions and for the following uses and purposes: a) The Trustee shall invest and reinvest the Trust assets. b) A separate Trust shall be maintained for each issue of mine whose share is paid to said Trustee. Page 1 of 4 ~9.c/ Ii' E.J.P. FOURTH: FIFTH: SIXTH: c) The Trustee may in its sole and uncontrolled discretion pay any amounts of income and/or principal for the health, support, education, welfare and maintenance of said Beneficiary(s). d) All payments by the Trustee relating to a particular Beneficiary(s), or expenses charged or paid allocable to a particular Trust, shall be paid out of and from that Trust. e) The Trusts shall be managed and the Trust funds invested in accordance with the provisions of the Pennsylvania "Probate, Estates and Fiduciaries Code", its supplements and amendments, except as otherwise provided herein. f) Upon a Trust Beneficiary attaining age 18, that Trust shall terminate and the Trustee shall pay to such Beneficiary, free and clear of the Trust, all remaining assets of that Trust. I hereby nominate, constitute and appoint my daughter, Karen 1. March to be the Executrix of this my Last Will and Testament. I nominate, constitute and appoint Karen J. March to be the Trustee of any Trust established pursuant to this Last Will and Testament. I direct that such Trustee may compensate herself out of any Trust over which she is Trustee but that such compensation shall not exceed 1 % of the net asset value of the Trust per year. Page 2 of 4 6 q.. 0:;: v E.J.P. SEVENTH: I direct that any fiduciary of mine herein named, be permitted to serve without bond in any jurisdiction where a bond would be required for the faithful performance of his or her duties, in the absence of this provision. I, Ethel J. Peterson, the Testatrix 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; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. ec,?~ c~ Ethel J. terson (Seal) Sworn to or affirmed and acknowledged before me by Ethel J. Testatrix, this],V ~ day of S6PIN/1\brsl" , 2006. COMMONWEALTH OF PENNSYLVANIA fI!tt.. /i},J tJN T Y PUBLIC Peterson, the Notarial Seal Jeffrey N. Yoffe. Notary Public ElIst Pennsboro Twp.. Cumberland County My Commission Expires Oct 23. 2008 M.-nbec. Penn/'lvlvaniEi Association of Notaries My Commission Expires: We, lM..nuz... \Ot'~ and ~, the witnesses, whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Page 3 of 4 ~AcP E.J.P. will as a witness; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. :i~~ ~/h.~ OW ,- Itne Sworn to or affirmed and subscribed to before me by ;11tl,/~~ ~ 5 (I€',({r and ~, witnesses this lofh day of ~eP~/11bv.'" , 2006. (,.....,/z~ ~ t'i~ NOTARY PUBLIC My Commission Expires: Ca-&~J QIllIIIfi~ COUMIY Page 4 of 4 c~ ~ "J"E . " J.P. STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I, GLENDA FARNER STRASBAUGH Register for the Probate of wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 17th day of April, Two Thousand and Seven, Letters TESTAMENTARY in common form were granted by the Register of said County, on the estate of ETHEL J PETERSON , late of EAST PENNSBORO TOWNSHIP (FIm. _, Lull in said county, deceased, to KAREN J MARCH (Firot.MiddkI,ultj and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 17th day of April Two Thousand and Seven. File No. PA File No. Date of Death S.S. # 2007- 00371 21- 07- 0371 4/14/2007 554-32-9206 , Jdj R nrfo. ~ .L/l "J;st.rdrJ,~ t-. () ut ~ p;.1 ~. Q h d- Deputy NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL LAW OFFICES YOFFE & YOFFE, P.C. 214 Senate Avenue, Suite 404 Camp Hill, PA 17011 NORMAN M. YaFFE JEFFREYN. YaFFE Telephone (717) 975-1838 Fax (717) 975-1912 July 10, 2007 P A Department of Revenue Re: Estate of Ethel J. Peterson; 21-07-0371 Dear Interested Person: I represent Karen J. March, Executrix of the Estate of Ethel J. Peterson (21-07-0371). Ethel J. Peterson had several CD's at Members First Federal Credit Union (Members First) which were jointly held with her daughter (and executrix), Karen 1. March. Members First sent information to the Department of Revenue on all CD's and Bank Accounts owned jointly by Ethel J. Peterson and Karen J. March as of the date of death of Ethel J. Peterson. Thereafter, the Department of Revenue issued 8 Information Notices to Karen J. March. The ACN numbers of the 8 notices are as follows: 1. 07123145; 2. 07123144; 3. 07123146; 4. 07123148; 5. 07123149; 6. 07123150; 7. 07123143;and 8. 07123147. As reflected in the filed inheritance tax return, the Estate disagrees with the information provided in the Information Notices with the ACN numbers of 07123144, 07123146, 07123148, 07123149,07123150 and 07123143. These numbers correspond with numbers 2,3,4,5,6 and 7 in the above columned list. Specifically, the Estate maintains that these CD's or accounts were owned jointly by the Decedent and Karen J. March, and in all but one case with Richard N. Peterson, at least 1 year before the date of death (April 14, 2007) of Ethel J. Peterson. According to the Information Notices received by Karen J. March after Ethel J. Peterson died, the assets corresponding with these 6 ACN numbers (07123144, 07123146, 07123148, 07123149, 07123150 and 07123143) were taxable at 100% whereas they should have been taxed at 50%. To support the position of the Estate set forth in the inheritance tax return, attached are I) The August 2006 Members First statement of Richard N. Peterson; 2) The August 2006 Members First Statement of Ethel J. Peterson and Karen J. March; and 3) Relevant Notices of Inheritance Tax from the Estate of Richard N. Peterson. On these 3 documents, each relevant asset has a number in a box next to the asset. The number 1 in a box corresponds with ACN 07123145. The number 2 in a box corresponds with ACN 07123144, and so on and so on. The Estate acknowledges the CD corresponding with ACN 07123147 (number 8 in the above columned list) should be taxed at 100% and therefore this asset is not tracked throughout the 3 documents mentioned in this paragraph. Starting with the August 2006 Members First statement of Richard N. Peterson, then going to the August 2006 statement of Ethel J. Peterson and Karen J. March and then finally going to the relevant Notices of Inheritance Tax from the Estate of Richard N. Peterson, track assets numbered 1 through 7 in the above columned list. You can see that each of these 7 assets were rolled over from the Estate of Richard N. Peterson. Richard N. Peterson died on July 17, 2006. Note that with the exception of the asset corresponding with ACN number 07123150 (number 6 in the above columned list), Karen J. March was previously taxed on 1/6 of the value of each of these 6 assets. This is because these assets were in the name of Richard N. Peterson, Ethel J. Peterson and Karen J. March. Karen would not have been taxed this way unless her name was on the CD or the account more then 1 year before Richard N. Peterson's death. In the case of the asset with ACN number 07123150 (number 6 in the above columned list), please observe from the August 2006 Members First statements of Richard N. Peterson and Ethel J. Peterson and Karen J. March that this was initially a 29 month CD maturing on March 1,2008. That means the CD began its existence on October 1,2005. October 1,2005 was within 1 year of Richard N. Peterson's date of death. October 1, 2005 was more then 1 year prior to Ethel J. Peterson's date of death. The last dispute the Estate has with the Information Notices sent to Karen J. March has to do with the asset corresponding with ACN number 07123143 (number 7 in the above columned list). The date of death value of this asset was $26,571.38 and not $23,571.38 as reported on the aforesaid information notice. Members First indicated to me that they in fact reported this figure to the Department of Revenue as $26,571.38 so I suspect that the $23,571.38 appearing on the Information Notice sent to Karen J. March is a result of a "typo" on the part ofthe Department of Revenue. Thank you. Sincerely, YaFFE & YOFFE, P.C. By /JI}PrI/},JI, 4;;y~"Yoffe jyoffe@verizon.net ... st Send Inqulrlls to: 5000 LouIM Drtve PO Box 40 Mec,*,lcaburg, PA 17056 www.membels1st.org Mmn Swltchbotlrcl: (717) 697-1161 or (800) 283-2328 EZ Cell: (717) 697-4372 or (800) 283-4372 TOO: (717) 697.5312 or (800) 283-2326 exI. 5312 T.....ranch: (717) 795-8049 or (800)237-7288 MEMBERS 1st FEDERAL CREDIT UNION 11077 1 AV 0.293 38324-11077 111I11I11111I11111.1.11 11I1.111,11111111,,1111111.1 II 1111111 II RICHARD N PETERSON 1520 SELTZER CT MECHANICSBURG PA 17050-2153 .- - - -. w_ "'- w_ 0- - .- - Statement of Accounts Jul 25, 2006 thru Aug 24, 2006 Account Number: 118029 Account Balances at a Glance: Checking: 990.45 Savings: 37,829.41 Certificates: 0.00 Loans: 0.00 Money Management: 0.00 - - Page: 1 of 5 Have you tried the NEW Members 1 st Online? Please read the enclosed insert regarding the changes and new functionality that this service now has. If you're not currently enrolled in this FREE service, contact Telebranch at (717) 795-6049 or (800) 237-7288 and enroll todayl CHECKING ACCOUNTS ~ 11 -CHECKING Date Transacllon DescrlDIIon Jut 25 8IIIBnct8 ForwarrJ Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 28 Check 000809 Tracer 0728200315 Jul 31 Withdrawal Jul 31 Deposit Dividend 0.250% AnnutII Pt1rr:tIn/Bgtl YisId Earned O.~ from 07/01/2OO6/hrough 07/31/2006 SII88d on A.... 0II1y BBlancs of 20, 966. 60 Aug 01 Deposit Transfer From Share 00 Aug 03 Deposit Transfer From Share 00 Aug 03 Check 000808 Tracer 0803005186 Aug 16 Withdrawal Aug 24 Endi7g BBlancs ' CHECK SUMMARY Check # Amount Date 000808 38.12 Aug 03 2 Ch6cks Cl6srtJd for 838.72 SAVINGS ACCOUNTS o 00 - REGULAR SAVINGS Date Tr'8I'l88CIIon Descrtotlon Jut 25 SIIIIInr:s FOIWIiItrI Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Withdrawal Jul 31 Deposit Dividend 1.000% Annual Pt1rr:tInIBgs YisId EamBd 1. OOOJ(, from 07/01/2006 Ihrough 07/31/2006 Aug 01 Deposit ACH US TREASURY 312 Aug 01 Withdrawal Transfer To Share 11 Addltlon8 Subtractions BaI8nce 21,368.11 800.00- 20 ,627 .39- 20,568.11 38.72 43.11 4.45 930.00 656 .00 973. 11 1,629.11 1,590.46 990 .46 990 .46 38.72- 600.00- Check # 000809 Amount 800.00 Date Jul28 Additions Subtractions BeIance 6,449.48 6,424.48- 25.00 5.28 30.28 930.00 960 .28 930.00- 30.28 - - - Continued on following page - -- . .~r --- Date Aug 03 Aug 03 Aug 24 Send Inqul188 to: 5000 Lou'- DrIve PO Box 40 Mech.-.abur'g, PA 17055 __......1..01'1I Main SwJtc:hbomd: (717) 697-1161 or (800) 283-2328 EZ CIIII: (717) 697-4372 or (800) 263-4372 TDD: (717) 697-5312 or (800) 283-2328 8Xl5312 TllleBl1Inch: (717) 795-6049 or (800) 237-7288 31331-110"/7 Jul 2S, 2008 thru Aug 24, 2008 Account Number: 118029 Page: 2 of 5 Transacllon Descmtlon Deposit ACH US TREASURY 312 Withdrawal Transfer To Share 11 Endi7g BBlsncs Additions 656.00 Subtracllon8 656 .00- BaI8nce 688 .28 30.28 30.28 - - 10 -IRA SAVINGS .. iiiiii - Date Transaction De8crlDtlon "'.. JUi 25 BsIsnos FofwstrJ W _ Jul 31 Deposit Dividend Tiered Rate "'_ AnnuBI PtIrosntsgs YIsId EsmBd 2.21fM from 07/01/2006 through 07/31/2006 w_ Aug 24 Endhg SIIItInc8 o iiiiiiiii .._ 16-IRASAVINGS Date Aug 17 Aug 24 Additions 70.06 Subtracllon8 BaB1ce :rT , 729. f1T :rT,799.13 :rT ,799.13 TI'8I'l88CtIon De8criDtlon SIIIsncs FOfWIIId Joint Owner: ETHEL J PETERSON Endi7g BBIsncs Additions Subtracllon8 Balanoe 0.00 0.00 I:;l CERTIFICATE ACCOUNTS ~ 40 - 48 MO BUMP-UP CERT Date TransacIIon DeeaiDtion Addltlons JuI 25 SIIIsncs FofwstrJ Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 55.06 AnnusI PtIrosnIsgB YIsId EsmBd 4.25IM from 07/01/20061hrrx/f11 07/30/2006 Jul 31 Withdrawal Transfer To PETERSON, ETHEL J XXXXXXXXXX Share 40 48 MO BUMP-UP CERT CIossd ."ThIs /8 IhB finsl sl8t8m8nl prstIlIIIthg Inforrnslion on IhI6 pn:xIuct... ... PItJsss ffJIsIn this fllsl slBlemenl for 11Ix I'f1POI'/i1g ptJfpOSSB ... ~ 44 -... MONlH BUMP-UP CERT Date TI'8III8ClIon DeecriDtlon Additlon8 JuI 25 BIIIBnctI ForwIIrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 182.28 AmuI!II PtIrosn/llgs YIsId Esrn<<I4.25IM from 07/01/2006 through 07/30/2006 Jul 31 Withdrawal Transfer To PETERSON,ETHEL J XXXXXXXXXX Share 44 48 MONTH BUMP-UP CERT CIossd ."ThIs /8 IhB fins! slBlsm8nt preBt!1IItIng information on this product... ... PI8Bss I'IIIBin this fins! slBlement for 11Ix I8pOfting purpostlB ... o 41- 60 MONTH CERT Date TransacIIon DeecriDtion JuI 25 8tJJsncs ForwIIrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 4.460% AnnutII PtIrosnIllgs YIsId Esmed 4.55fM from 07/01/2006 through 07/31/2006 Aug 02 Deposit Dividend AnnulI! PtIrosnIBgB YIsId Esmed 4.5IJtM from 08/01/2006 through 08/01/2006 Aug 02 Withdrawal 60 MONTH CERT CIosBd ."Th/8 /8 IhB fins! slBlement presenting Information on this prrxIuct... ... PIssse /9111i7 this fins! slBlem6nt for 11Ix I'f1POI'/i1g putpOSBB ... Subtractiolw 16,115.62- Subtracllone 53.364.50- BeIance 16.060.57 16,115.62 0.00 B8I8nce 53,182.22 53,364.50 0.00 AddItIon8 8ublrBcllons BaI8nce 53,410.51 202 .32 53.612.83 6.55 53,619.38 53,619.38- 0.00 -- - Continued on reverse side - n " . fvl~ MEMBERS 1" -......- Send Inqul188 to: SOOO Lou'" DrIve PO Box 40 ...lwtlc8burg, PA 17056 ....lI*ftbere1..org Main Swltcllllon: (717) 697-1161 or (BOO) 283-2326 EZ C8I1: (717) 697-4372 or (BOO) 283-4372 TDD: (717) 697-5312 or (BOO) 283-2326 8Ilt 5312 TeleBrancll: (717) 795-6049 or (BOO) 237-7266 , . 3U26-11G77 Jul 25, 2008 thru Aug 24, 2008 Account Number: 118029 Page: 3 of 5 46 - 29 MONTH CERT Date Transaction Deecri:)tion Additions JuI 25 BsIsncs Forward Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 63.87 AnnulI! PtIroBnIsgs YIsId Earned 3.75lM fi'om 07/01/2006 through 07/30/2006 Jul 31 Withdrawal 29 MONTH CERT CIoIIsd "''''''T11k1 Is thB final slstement ptflSSflti7g i7Iotmallon on this product"""'" ""'''' PIesss I'BIai7 this final slstemenl for lax repot1i1g putpOtJtJS """'" Subtracliona 21,124.71- BaI8nce 21,080.84 21,124.71 0.00 49 - 24 MONTH BUMP-UP CERTIFICATE Date Transaction Deecri:)tIon Additions JuI 25 BaJsncs Forward Joint Owner: KAREN J MARCH Joint Owner: ETHEL J PETERSON Jul 31 Deposit Dividend 16.18 Annual PtIroBnIB/Jtl YIsId Earned 3.75lM fi'om 07/01/2006 through 07/30/2006 Jul 31 Withdrawal 24 MONTH BUMP-UP CERTTFICATE CIossd """"'This Is thB final slstemenl prrISenti7g iI!ormaflon on this product"''''''' """'" PIBss6 rstan this final slstement for lax repot1i1g ptJfpOt/6B """'" Subtracllon8 5,360.37- Balance 5,334.19 5,360.37 0.00 66 - 30 MONTH CERTIFICATE Date TransacIIon Desa1DtIon Addlllons JuI 25 BsIsncs Forwsrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 31. 13 Annual PtIroBn/sgB YIsId Earned 3.(J()(M fi'om 07/01/2006 Ihtough 07/30/2006 Jul 31 Withdrawal 30 MONTH CERTTRCA TE Closed """"'ThIs Is thB ftnsl slatsmBnl pI'8tIBI1I/ng iI!ormallon on this product"''''''' "''''''' PIBtIstI f'BIBin this final slstemenl for lax repot1i1g putpOSBS "''''''' Subtractions 10.729.46- Balance 10,698.33 10,729.46 0.00 57 - 29 MONTH CERTIFICATE Date Transaction DeecriDtIon Addlions .Ai 25 BsItIncs FOfWIJI'd Joint Owner: ETHEL PETERSON Joint Owner: KAREN MARCH Jul 31 Deposit Dividend 32.44 AnnusI PsrosnIags YIsId Esmed 3.75lM fi'om 07/01/2006 through 07/30/2006 Jul 31 Withdrawal 29 MONTH CERTTFICA TE CIos6d """"'ThIs Is thB final slatsmBnt pt'888fIti7g i7Iotmallon on this product"''''''' ""'''' PIBtIstII'BIai7 this final slat8fT1tJ171 for lax repot1i1g putpOSBS """'" Subtracllon8 10,729.99- Balance 10,697.55 10,729.99 0.00 69 - 24 MONTH PRIME RATE CERT Date Tran8acIion Deecmtion AddIllon8 JuI 25 BaJsncs Forwsrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 50.74 Annual PfIIOBfI/sgB YIsId Earned 6.0ffM fi'om 07/01/2006 Ihtough 07/30/2006 Jul 31 Withdrawal Transfer To PETERSON,ETHEL J XXXXXXXXXX Share 59 24 MONTH PRIME RA TE CERT CIossd "'''''''T1I/s Is thB final slBtement prr18BfIti7g iI!ormallon on this product""". - - - Continued on followilg page - - - Sublrau'1lon8 10,603.27- RIHnnA 10,552.53 10,603.27 0.00 . -M- --- Send Inqull88 to: 8CIOO Lou'" DrIw PO &ax 40 """IIc:ebur1l, PA 170&5 ....lMIIIbera1at.org MaIn Swltchbollnl: (717) 697-1161 or (800) 283-2328 EZ Cell: (717) 697-4372 or (800) 283-4372 TOO: (717) 697-5312 or (800) 283-2328 ext. 5312 TeleBnInch: (717) 795-6049 or (800) 237-7288 Date TranaaclIon Deecri:)lIon ...., Pl8sss f'8I8iI this final sfslBmBnt for tax n1p(1ftfng pIJIp088S .... - 60 . 19 MONTH CERT ..- w- w. "," w. - 0- - ...- - Date Tranaactlon [)eecrI)tion JuI 25 BsJsncs ForWIIIrJ Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend AnnulI! Petr:enfsgB YiBId Esm8d 3.66IJJ(, from 07/01/2008 thtough 07/30/2006 Jul 31 Withdrawal 19 MONTH CERT CIosBd ....This is IhB hI slafBmBnt pl'BSBflling ilfrxmallon on /his product.... .... PIBas8 /'BIail /his hI sfslBmBnt for tax n1p(1ftfng pIJIp088S .... nU'-110n Jul 25, 2006 Ihru Aug 24, 2008 Aocount Number: 118029 Page: 4 of 5 AddIllon8 Sublractions - Balance Addlllons SubtractIons Balance 20,852.46 61.53 20,913.98 0.00 20,913.98- 61 - 12 MONTH BUMP-UP CERT Date Transaction DescrlDtIon Addlllons JuI 25 8lIIBncs Forward Joint Owner: KAREN J MARCH Joint Owner: ETHEL J PETERSON Jul 31 Deposit Dividend 33.36 AnnutII Petr:enfsgB YiBId EsmBd 4. (}(}(M from 07/01/2008 thtough 07/30/2006 Jul 31 Withdrawal 12 MONTH BUMP-UP CERT C/oBBd ....T11Js is th8 fInsI sfstemBnt plSSBflling ilfrxmallon on /his product...., .... PIMss /'8Iai1 this fInsI slafBmBnt for tax n1p(1ftfng purpotI8S ...., ~ 8Z - Z9 MONTll CERT Date Transaction Deecri:)1Ion JuI 25 SlIItIno8 Forwsrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 4.990% AnnutII Petr:enfsgB YiBId Eamsd 5. 11(J)(, from 07/01/2008 /Juough 07/31/2006 Aug 02 Deposit Dividend AnnuIII Petr:enfsgB YiBId Eamlld 5. {JfJ(M from 08/01/2008 through 08/01/2006 Aug 02 Withdrawal 29 MONTH CERT CIosBd .....". is IhB fInsI slafBmBnt pl'8S8flting iIformallon on /his product.... .... PIBss8 trIIsi1 /his hI slafBmBnt for tax leporfi1g putpOS88 .... ~ 83 - ZI MONTll CERT Date Transaction DeecriDtion JuI 25 BsIsnc8 Forwsrd Joint Owner: ETHEL J PETERSON Joint Owner: KAREN J MARCH Jul 31 Deposit Dividend 4.990% AnnuIII Petr:enfsgB YIBId EamBd 5. 11(J}(, from 07/01/2008 /Juough 07/31/2006 Aug 02 Deposit Dividend AnnuIII Petr:enfsgB YiBId EarnBd 5. 11(J}(, from 08/01/2008 through 08/01/2006 Aug 02 Withdrawal 29 MONTH CERT C/oslid ....11118 is IhB fnaI sfstsmBnt pl'8S8flling Infrxmallon on this product.... ... PIBas8 f'8I8iI this fInsI slalBmBnt for IlIx n1pOfIing ptJIpOS8S ... Subtractlon8 Balance 10,324.41 10,357.76- 10,367.76 0.00 Addlllons SUbtracllons BaIanoe 5,133.42 21.76 5', 155. 18 0.70 5,155.88 5,155.88- 0.00 Additions Subtractions Balance 25,499.52 108.07 25,607.69 3.50 25,611.09 25,611.09- 0.00 YTD SUMMARIES TOTAL DMDENDS PAID 00 REGULAR SAVINGS 10 IRA SAVINGS 11 CHECKING 34.66 467 .65 15.98 - - - Continued on reverse side --- . .. fvl~ MIlMIlER5 .. --- Send Inqull88 to: aaoo LouIN DrIft PO Bax 40 1Iec:h.mcsblq, PA 17055 _.memben1R.org "aln Switchboard: (717) 697-1181 or (800) 283-2328 EZ Cell: (717) 697-4372 or (800) 283-4372 TDD: (717) 697-5312 or (800) 283-2328 8lll. 5312 T.......,ch: (717) 79&6049 or (800) 237-7288 31321-11077 Jul 2S, 2006 Ihru Aug 24, 2008 Account Number: 118029 Page: 5 of 5 15 IRA SAVINGS 40 48 MO BUMP-UP CERT 44 48 MONTH BUMP-UP CERT 45 60 MONTH CERT 46 29 MONTH CERT 49 24 MONTH BUMP-UP CERTIFICATE 56 30 MONTH CERTIFICATE 51 29 MONTH CERTIFICATE 59 24 MONTH PRIME RATE CERT 60 19 MONTH CERT 61 12 MONTH BUMP-UP CERT 62 29 MONTH CERT 63 29 MONTH CERT >. . 0.00 383.19 1,268.86 1,375.04 445.17 112.74 217.03 226.13 315.54 428.93 232.29 147.68 611.09 Total Current Year IRA Contributions Total Current Year IRA Contributions Total Year To Date Dividends Paid NOTE: Total includes closed shares Nontaxable Dividends IRS Withholding 0.00 0.00 6,051.87 467 .65 400.00 Add Your Photo For Security Your personal safety and financial security are top rriOrities at Members 1st. As a result of increased scams and fraudulent activity throughou the entire country. we are strongly encouraging members to have their photos aaded to their account records. When visiling our branch offices you may be asked by one of our Associates to allow us to take your photo. This member identification program will assist in our fraud deterrence initiatives and will take our identity theft prevention program to the next level. We are experiencing an increasing. number of attem~d fraudulent activities and as a result. we need to be able to verify your identity immediately upon retrieving your account information. In addition to having your photo in our files} you may be required to show additional forms of identification basea on the type of transaction you are seeking. This is for your protection and security and we appreciate your ongoing cooperation and understanding. 4 Senc:llnqulre8lo: 5000 Lou'" Drtve PO Ball 40 "ech8nI~, PA 17055 www.mem...lR.Of1I ...." Swltchbovcl: (717) 697-1161 or (800) 283-2328 EZ C1111: (717) 697-4372 or (800) 283-4372 TDD: (717) 697-5312 or (800) 263-2328 ext. 5312 Te'eBlllnch: (717) 795-6049 or (800) 237-7288 Statement of Accounts Jul 31, 2006 thru Aug 24, 2006 Account Number: 290021 Account Balances at a Glance: Checking: 37,895.11 Savings: 6,424.66 Certificates: . 164,479.38 Loans: 0.00 Money Management: 0.00 Page: 1 of 3 MEMBERS tst FEDERAL CREDIT UNION 12309 1 AV 0.293 42637-12309 1111111111111,,111,1,11,,1111,1,1111,1,1,1,1111,1,111,11111111 ETHEL J PETERSON KAREN J MARCH 1520 SELTZER CT MECHANICSBURG PA 17050 ...- - ....- N_ ~- w_ 0- - ...- - Your current Member Loyalty Reward level is Titanium Have you tried the NEW Members 1 st Online? Please read the enclosed insert regarding the changes and new functionality that this service now has. If you're not currently enrorred in this FREE service, contact Telebranch at (717) 795-6049 or (800) 237-7288 and enroll todayl CHECKING ACCOUNTS [J 11 - CHECKING Date Transaction Desa1DtIon Jut 31 8IIIBnc8 FOIWBrd Jul 31 Deposit Jul 31 Deposit Dividend 0.250% AnnulI! Pelr:sn1agB YIeld Es1Tl6d 0.25t1J61i'Dm 07/31/2008 through 07/31/2008 Bssed on A... [}sly Bslsncs of 20,527.39 Aug 05 Withdrawal Aug 08 Deposit by Check Aug 08 Withdrawal ACH DELUXE CHECK TYPE: CHECK! ACC. 10: 1410216800 Deposit by Check Check 001004 Tracer 0811002516 Withdrawal Transfer To MARCH. KAREN J XXXXXXXXXX Share 11 Check 001002 Tracer 0814012513 Check 001003 Tracer 0814018909 Check 001005 Tracer 0021767355 Processed Check - VERIZON ARC TYPE: CHECK PYMT 10: 2005022221 Check 001001 Tracer 0150711178 Processed Check - AT&T Consumer TYPE: CHECKPAYMT 10: 1111111111 Check 001006 Tracer 0263030669 Point of Purchase Check - GCA BOOTH RIVER Terminal City & State - LASV NV TYPE: PURCHASE 10: 9039000239 DATA: TELECHK 800-697-9263 Check 001011 Tracer 0818000647 Check 001008 Tracer 0818090371 Check 001012 Tracer 0821009724 Check 001009 Tracer 0821005876 Check 001010 Tracer 0823016130 Endi7g BaIsnce Additions Subtractions Balance 0.00 20,527.39 20 ,527 .53 800.00- 19,727.53 22,252.87 9.95- 22,242.92 40,930.96 268.33- 40,672.62 500.00- 40,172.62 79.70- 40,092.92 288.50- 39,804.42 32.98- 39,771.46 28.92- 39,742.54 200.00- 39,542.54 303.96- 39,238.58 800 . 00- 38,438.58 123.01- 38,315.57 323.34- ~ ,992.23 97 . 12- ~ ,895.11 ~,895.11 20,527.39 0.14 2,525.34 Aug 10 Aug 11 Aug 14 18,688.03 Aug 14 Aug 14 Aug 15 Aug 16 Aug 16 Aug 18 Aug 18 Aug 21 Aug 21 Aug 23 Aug 24 -- - Continued on following page --- . ~t. Send Inqu11881o: 11II1" SwltchboMl: (717) 697-1161 or (BOO) 283-2328 lIOOO Lou'" Drtve PO Bm: 40 EZ C"1: (717) 697-4372 or (BOO) 283-4372 Jul 31, 2006 ttuu Aug 24, 2008 MEMIIERll .. llechenlcaburg, PA 170&11 TDD: (717) 697-5312 or (800) 283-2328 8XI. 5312 QUI.J>>... Account Number: 290021 --- ....mem....1..org T"eBl'MCh: (717) 795-8049 or (BOO) 237-7288 Page: 20f 3 CHECK SUMMARY - Check # Amount Date Check # Amount Date - '001001 28.92 Aug 16 \ 001008- 800 . 00 Aug 18 '001002 79.70 Aug 14 '001009 323 .34 Aug 21 , 001003 288.50 Aug 14 '001010 97.12 Aug 23 - , 001004 258 .33 Aug 11 ~ 001011 303.96 Aug 18 .- '001005 32.96 Aug 15 001012 123.01 Aug 21 - _, 001006 200.00 Aug 16 "'- " Astsrf8k next to nUfTlbBr i7d1ca18s skP in number stJqlJtJf1C8 "'1Iii 11 Ch8cks Cleared for 2,535.84 ". w :QSAVINGS ACCOUNTS 2 00 - REGULAR SAVINGS Date Transaction DesaiDtion AddItlon8 Subtractions BeIance JuI 31 l1lIIlIncs Forward 0.00 Jul31 Deposit 6,424.48 6,424.48 Jul 31 Deposit Dividend 1.000% 0.18 6,424.66 Annual PBrcsnI/llgB YIeld EIIm<<J 1.~ ftom 07/31/2006 thlDUfl1 07/31/2006 Aug 11 DEP PRENOTIFICATION FROM US TREAS 312 Aug 24 EndtIg BsJsncs 6,424.66 CERTIFICATE ACCOUNTS 040 - 41 MONTH BUMP-UP CERT Maturity Date - Nov 09, 2008 , Date Transaction DeecriDtion AddItlon8 Subtracllons Balance JuI 31 ElsI/Incs FOfWIIfd 0.00 I' JuJ 31 Deposit Transfer 16,115.62 16,115.62 From PETERSON,RICHARD XXXXXXXXXX Share 40 Jul 31 Deposit Dividend 4.170% 1.84 16,117.46 Annual PBrcsnIllgB YIeld Esm<<l4.26tM ftom 07/31/2006 through 07/31/2006 Aug 24 EndIng BslsfICB 16,117.46 ~44 - 41 MONTH BUMP-UP CERT Maturity Date - Jan 06, 2009 'Date Transaction [)eecri)tion AddItlon8 SUbtractIons Balance Jut 31 Bs!llncs FOfWIIfd 0.00 I Jul31 Deposit Transfer 53,364.50 53,364.50 From PETERSON, RICHARD XXXXXXXXXX Share 44 Jut 31 Deposit Dividend 4.170% 6.10 53,370.60 Annual PBrcsnf1lgB Y'1fJId E1Jrn!ItI4.~ horn 07/31/2(!06 through 07/31/2006 ALg 24 Endi1g BslsfICB 53,370.60 [~}. . t. MONTH CERT Maturity Date - Mar Ot, 2008 Date Transaction DeeaiDtion Additions Subtractions Balance ALg 02 ElsI/Incs Forward 0.00 Joint OWner: KAREN MARCH ( Aug 02 Deposit 53,619.38 53,619.38 ALg 24 Endi1g BaIsncs 53,619.38 ~47 - t. MONTH CERT Maturity Date - MarOt, 2008 Date Transaction Descri:)tion Additions Subtrac:tions BaIence ALg 02 SIIIlIncs FawarrJ 0.00 Joint Owner: KAREN MARCH / Aug02 Deposit 5,155.88 5,155.88 ALg 24 Ending BaIsnce 5,155.88 . - - Continued on reverse side -.- . " ~t. MllMIlllRS I" --- Send Inquires to: lIOGO Lou'" DrIve PO IIClIX 40 ........Ir:.burg. FA 170115 _._blrs1It.org MaIn SWItr:hboIfd: (717) 697-1161 or (800) 283-2328 !Z ell': (717) 697-4372 or (800) 283-4372 TDD: (717) 697-5312 or (800) 283-2328 ext. 5312 TlllEIl1UlCh: (717) 795-8049 or (800) 237-7288 621:1'-1230' Jul 31, 2008 Ihru Aug 24 ,2008 . Account Number: 280021 Page: 3 of 3 ~ 41-19 MONTH CERT Maturity Date - Mar 01. 200lI Date TrBlW8Ction [)eec8)tIon Aug 02 SIIiIInos ForwstrI Joint Owner: KAREN MARCH Aug 02 Deposit Aug 24 EndIng I11.IIanc8 59 - 24 MONTH PRIME RATE CERT Maturity Date - Apr 04, 2007 Addlllon8 SUbtractions Balance 0.00 25,611.09 / 25.611.09 25.611.09 ..... D8IB JuI 31 Jul31 TIW1I8CIion [)eec8)tIon BaIsncs ForwstrI Deposit Transfer From PETERSON, RICHARD XXXXXXXXXX Share 59 Jul 31 Deposit Dividend 5.850% AnnulI! Ptlrr:8n1Bgs YIsId Eamed 6. 0SfM from 07/31/2006 through 07/31/2006 Aug 24 EndIng I11.IIanc8 AddIIIcm 10,603.27 1.70 Subtractlol. BaI8noe 0.00 10,803.27 I 10,604.97 10,604.97 YTD SUMMARIES TOTAL DMDENDS PAID 00 REGULAR SAVINGS 11 CHECKING 40 48 MONTH BUMP-UP CERT 44 48 MONTH BUMP-UP CERT 46 19 MONTH CERT 47 19 MONTH CERT 48 19 MONTH CERT 59 24 MONTH PRIME RATE CERT 0.18 0.14 1.84 6.10 0.00 0.00 0.00 1.70 Total Year To Date Dividends Paid NOTE: Total includes closed shares 9.96 Don't fo~t about our new Member Loyalty Rewards Program. The more prOducts you have with us, the more benefits you'lf receive. Ask an associate for details or visit our website at www.members1st.org for details. . .. ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 280601 HARRISIURG PA 17128-0'01 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (06-15) KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153198 APPEAL DATE: 03-16-2007 (See reverse side "nder Objections) A.ount Re.1ttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALON& THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4-- REY=ii4i-EX-AFP-C03=oi5-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED C) CHANGED JOINT OR TRUST ASSET INFORMATION ACN 06153198 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-11 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS OC) CHECKING (>TRUST (>TIME CERTIFICATE 01-29-1993 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Allount Tax Rate Tax Due x 21.416.51 0.166 3.569.49 .00 3,569.49 .45 160.63 NOTE: TO INSURE PROPER CREDIT TO YOUR.ACCOUNT. SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." x TAX CREDITS: PAYMENT DATE 11-30-2006 RECEIPT NUMBER CD007558 DISCOUNT C+) INTEREST/PEN PAID (-) .00 AMOUNT PAID 160.63 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE I IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I ( IF TOTAL DUE IS LESS THAN II. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 160.63 .00 .00 .00 4i . o COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX nun HARRISIURG PA 17128-0'01 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1541 EX AFP (0'-05) KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153200 APPEAL DATEI 03-16-2007 (See reverse side Ullder Objectiolls) A.ount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ... Rey=is4i-EX-AFP-C03=Os5-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 06153200 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-00 TYPE OF ACCOUNT: DATE ESTABLISHED ~ )SAVINGS () CHECKING ()TRUST ()TIME CERTIFICATE 01-29-1993 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable A.ount Tax Rate Tax Due X 6,452.29 0.166 1,075.40 .00 1,075.40 .45 48.39 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." x TAX CREDITS: PAYMENT DATE 11-30-2006 RECEIPT NUHBER CD007558 DISCOUNT (+) INTEREST/PEN PAID (-) .00 AMOUNT PAID 48.39 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YDU HAY IE DUE A REFUND. SEE REVERSE SlOe OF THIS FORM FOR INSTRUCTIONS. ) 48.39 .00 .00 .00 6 I .It ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 21"01 HARRISIURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1S48 EX AFP (06-05) KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153196 APPEAL DATE: 03-16-2007 (See reverse side Ullder Objections) A.ount Re.1ttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~~~-~~~~~-~~~~-~~~~------~---~~~~~~-~~~~~-~~~~~~~-~~~-~~~~-~~~~~~~---~------------------- REV-1548 EX. AFP (03-05) l NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOlNTLY HELD DR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-~ 0-0896 (X) ACCEPTED AS FI ED () CHANGED JOINT DR TRUS ASSET INFORMATION ACN 06153196 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-40 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING (>TRUST ex >TIME CERTIFICATE 01-29-1993 Account Balance Percent Taxable v A.ount Subject to Tax Debts and Deductions - Taxable A.ount Tax Rate X Tax Due 16,089. 3 0.1 6 2,681. 1 .0 2,681.71 .45 120.68 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT DATE 11-30-2006 RECEIPT NUMBER CD007559 DISCOUNT (+) INTEREST/PEN PAID (-) .00 AMOUNT PAID 120.68 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR). YOU MAV IE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTR~CTIONS. ) 120.68 .00 .00 .00 , I " ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO 11IX 280601 HARRIS8URG PA 17128-0601 NOTICE DF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1S41 EX AFP (06-0S) DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153194 APPEAL DATE: 03-16-2007 (See reverse side under Objections) Amount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECO~DS +-- REY:is4i-EX-AFP-CO&=os5-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND ACN 06153194 FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEHBERS 1ST FCU ACCOUNT NO. 118029-44 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING (>TRUST ex >TIME CERTIFICATE 01-06-2005 .i/ccount Balance -Percent Taxable Amount SUbject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 53,279.43 0.166 8,880.08 .00 8,880.08 .45 399.60 x TAX CREDITS: PAYMENT DATE 11-30-2006 DISCOUNT (+) INTEREST/PEN PAID (-) .00 RECEIPT NUMBER CD007558 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." AMOUNT PAID 399.60 399.60 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE * IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * ( IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUHD. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .. ' ~ [J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX i!1060l HARRISBURG PA 171i!1-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1541 EX AFP (06-15) KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153192 APPEAL DATE: 03-16-2007 (See reverse side ullder Objections) A.ount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 I CUT ALONG THIS LINE --. RETAIN LOWER PORTION FOR YOUR RECORDS ... REY=is4i-EX-AFP-C03=os5-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-15-2001 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 06153192 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-45 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING (>TRUST ex )TIME CERTIFICATE 01-06-2005 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Allount Tax Rate Tax Due X 53,514.93 0.166 8,919.33 .00 8,919.33 .45 401.31 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." x TAX CREDITS: PAYMENT DATE 11-30-2006 RECEIPT NUHBER CD007558 DISCOUNT (+) INTEREST/PEN PAID (-) .00 AMOUNT PAID 401. 37 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * ( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR>, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INsTRUCTIONS. > 401.37 .00 .00 .00 41 ' to .. ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BIDC 2B060 1 HARRISBURG PA 17128-0'01 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (0'-05) KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153174 APPEAL DATE: 03-16-2007 (See rel'erse side ullder ObjectiollS) A.ount Re.1ttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4-- REY=i54i-Ex-AFP-co3=oij-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 06153174 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-62 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING (>TRUST OC )TIME CERTIFICATE 12-20-2005 x .00 0.500 .00 .00 .00 .45 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS HOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." Account Balance Percent Taxable A.ount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due x TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. I~ TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 .00 .00 .00 " d.. .. ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 2IDUl HARRISIURG PA 17121-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1S4a EX AFP <06-05> KAREN J MARCH 3755 MOUNTAIN VIEW RD MECHANICSBURG PA 17050 DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 FILE NUMBER 21 06-1101 COUNTY CUMBERLAND SSN/DC 086-20-0896 ACN 06153176 APPEAL DATE: 03-16-2007 (See reverse side lIlIder Objections) A.ount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONQ THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- Riy=i54i-ix-iFP-co&=o55-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-15-2007 ESTATE OF PETERSON RICHARD N DATE OF DEATH 07-17-2006 COUNTY CUMBERLAND FILE NO. 21 06-1101 TAX RETURN WAS: S.S/D.C. NO. 086-20-0896 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 06153176 FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 118029-63 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING ()TRUST ex )TIME CERTIFICATE 02-06-2006 x 25,555.30 0.166 4,259.30 .00 4,259.30 .45 191.67 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." Account Balance Percent Taxable Allount Subject to Tax Debts and Deductions Taxable Allount Tax Rat. Tax Due x TAX CREDITS: PAYMENT DATE 11-30-2006 RECEIPT NUMBER CD007559 DISCOUNT (+) INTEREST/PEN PAID (-) .00 AMOUNT PAID 191. 67 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. · { IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED. I~ TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR>. YOU MAY BE DUE A REFUND. seE R~V~D~E SIDe OF THIS FORM FOR INSTRUCTIONS. ) 191. 67 .00 .00 .00 ;E._.-<'.'- - ~ - ! It') 00 - 0\ l"-- 0\ V'l l"-- tt'I N 0\ l"-- ~ ~ I ! 00 ~ o ~ 001 JUL I I An II : ~ ~ CLERt( OF ~ ORPHPNS COURT W CUMBER' . ') C), F'A ~ ..J -- ~-~ 0< -- ~ Q .. ~~ _ UJ ..... Ii ;;;;;:;;;;;;;;; GJ_ 2 '8_ lZS ~_ E &1_ s ~i I", ~ ~l "0 .. .... !:9 0> CI) ~ ?i .. lilll :n~! fQ' i I!~ ...0- i.c-j 1::_ 5~ urx. M .z:..z:." ~ cc~ ~ ..,~ggci ~ ... UUa.c e N'!'!::S Q. ... F="..O ~ f E.'C'C~ CD i ..,8,8::s :i ! l2eeO "C 1Io ::s ::s U CIS ~UU- (.) ,_.__.,,~"~' -.-'--' -.- ~D ornct r:': co 16 ;:;; S; r::- ~ t; .... ,0( tJ~ 5 i- Q ~I lf~i .. ~... CI) ~~t~ c::: ~; :s2 l.....: ~ !\~ \ .~~ t CD W\. ' c::: ~- \~ . ..-. - l (\ t ) ('I'l en ..-t. ~ t-~o " if~~ -~--~~--- ~ <C "C""" en >- ~ LO l- I"- ('I) C) N en . ....... CD ~..... a:: ~ I- - ~------- ------- -"~ , \ i I I I,,~ i '-LJ \.~ . ......... ........... >- = Q i w e Q. :.= en 8i ! ~ "CI .f .. ~ :-: .. ~---"\""; '/, ;. ';'" ~. /" ~ A