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Home My WebLink About07-16-07 (3) . . -.J 15056041192 REV -1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 OFFICIAL USE ONLY INHERITANCE TAX RETURN RESIDENT DECEDENT County Code Year File Number 21 06 1154 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201 16 3577 1217200G 07 25 1924 Decedent's Last Name Suffix Decedent's Rrst Name MI Masland Claire E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Rrst Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return c:::::J 2. Supplemental Return c:::::J 3. Remainder Return (date of death priorto 12-13-82) c:::::J 5. Federal Estate Tax Return Required c:::::J 4. Limited Estate 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 between 12-31-91 and 1-1-95) o 8. Total Number of Safe Deposit Boxes _ 6. Decedent Died Testate (Attach Copy of Will) c:::::J 9. Litigation Proceeds Received c:::::J 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - This section must be completed. All Correspondence and Confidential Tax Information Should be Directed to: Name Daytime Telephone Number Elyse E. Rogers, Esquire 717 612 5801 Keefer Wood Allen & Rahal, LLP '" e:::> REGISTER;oF5LS USEO '! e- II o r- 1 - '1 Rrm Name (If Applicable) Rrst line of address 635 North 12th Street, Suite 400 -:J (T', Second line of address _j.,-"-H - ~ ~."') OJ ~."+ ....-.... ::. \.., ..; . f'T"l City or Post Office Lemoyne State ZIP Code DATE FILED PA 17043 Correspondent's e-mail address:erogers@keeferwood.com Under penalties of perjury, 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 the pre parer other than personal representative is based on all information of whic h preparer has any knowledge. DATE '7 DATE ADDRESS -- /C - CO "> emo ne, PA 17043 PLEASE USE ORIGINAL FORM ONLY L Side 1 15056041192 15056041192 -.J ~ . . -.J 15056042193 Rev-1500 EX Decedent's Social Security Number Decedent's Name: Claire E. Masland RECAPITULATION 201 16 3577 1. Real estate (Schedule A) ......................................... 1. 0.00 1,148,080.11 0.00 0.00 158,532.36 0.00 0.00 1,306,612.47 38,812.53 4,376.68 43,189.21 1,263,423.26 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 Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 10,000.00 1.,253,423.26 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.OO 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0 .00 17. Amount of Line 14 taxable at sibling rate X .12 0 . 00 18. Amount of Line 14 taxable at collateral rate X .15 1 , 2 5 3 , 4 2 3 . 26 19. TAX DUE ................................................... . 15. 0.00 16. 0.00 17. 0.00 18. 188,013.49 19. 188,013.49 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT c:::J SIde2 L 15056042193 15056042193 -.J . . Rev-1500 EX Page 3 Rle Number Decedent's Complete Address: 21 06 1154 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUM8ER Claire E. Masland 201-16-3577 STREET ADDRESS 1 LonQsdorf Way CITY I STATE I ZIP Carlisle PA 17015 Tax Payments and Credits: 1. 2. Tax Due (Page 2 Line 19) Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 188,013.49 0.00 175,000.00 9,210.53 Total Credits (A + 8 + C) (2) 184,210.53 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 4. Total Interest/Penalty (D + E) 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. (3) (4) (5) (5A) (58) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 3,802.96 0.00 3,802.96 A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 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; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 IZJ b. retain the right to designate who shall use the property transferred or its income; ............. 0 IZJ c. retai n a reversionary interest; or ................................................ 0 IZJ d. receive the promise for life of either payments, benefits or care? ........................ 0 IZJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................... 0 IZI 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 IZJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .......................................... 0 IZI 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. Sect. 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. Sect. 9116(a)(1.1 )(ii)]. The statue 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. Sect. 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. Sect. 9116(1.2) [72 P.S. Sect. 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. Sect. 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. EXHIBIT B . . REV -1503 EX+ (6-98) COMMONWEAL TH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Claire E. Masland FILE NUMBER 21 06 1154 All property jointly-owned with right of survlvorhsip must be disclosed on Schedule F. ITEM NUMBER 1 Equity One DESCRIPTION VALUE AT DATE OF DEATH 11,634.37 Dividend on above stock declared prior to decedent's death 1 31 .40 2 FPL Group Inc 21,915.00 3 Teco Energy Inc 17,285.00 4 UGI Corp New 41,283.75 Dividend on above stock declared prior to decedent's death 264.38 5 Alliance Bernstein Grw & Incm CI A 104,603.58 Dividend on above stock declared prior to decedent's death 1,177 .97 6 DWS Mun Tr Mgd Mun Bd S 242,188.00 7 DWS Technology Fund CI A 11,462.99 8 Delaware Group Equity Fds II Larg Cap Val A 311,261.65 9 Dreyfus Premier Mun Bd Fund CI Z 70,911.13 10 Eaton Vance Mut Fnds Tr Txmgd Gr 91,424.82 11 Liberty All Star Equity Fund 41,696.10 Dividend on above stock declared prior to decedent's death 1,122.44 12 Nuveen Pfd & Conv Inc Fd 28,560.00 Dividend on above stock declared prior to decedent's death 190.00 13 Van Kampen Municipal Income Fund 104,424.88 14 Van Kampen PA Value Mun Income 28,100.00 Dividend on above stock declared prior to decedent's death 128.40 15 Van Kampen High Yield Fund CI A 18,107.32 16 GNMA Pass Thru X Single Family matures 01/15/2020 Total from continuation Schedule(s) TOTAL (Also enter on line 2, Recapitulation) 206.16 0.77 1,148,080.11 (If more space is needed, insert additional sheets of the same size) . Estate of: Claire E. Masland Item Number Schedule B - Stocks and Bonds Description Interest on above bond accrued as of decedent's death TOTAL. (Carry forward to main schedule) . . . . . . . Value at Date of Death Page 2 21 06 11 54 0.77 0.77 . . Estate Valuation Date of Death: 12/17/2006 Valuation Date: 12/17/2006 Processing Date: 01/11/2007 Estate of: Estate of Claire E. Masland Account: Masland & Barrick Account Report Type: Date of Death Number of Securities: 16 File ID: Masland, Claire E. Estate Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Security Adjustments Accruals Value 1 ) 23559.364 ALLIANCEBERNSTEIN GRW & INCM (018597104 ) CL A Mutual Fund (as quoted by NASDAQ) 12/15/2006 4.44000 Mkt 4.440000 104,603.58 Div: 0.05 Ex: 12/14/2006 Rec: 12/13/2006 Pay: 12/19/2006 1,177.97 2) 26497.593 DWS MUN TR (23337W865) MGD MUN BD S Mutual Fund (as quoted by NASDAQ) 12/15/2006 9.14000 Mkt 9.140000 242,188.00 3) 956.844 DWS TECNOLOGY FD (23338AI02) CL A Mutual Fund (as quoted by NASDAQ) 12/15/2006 11.98000 Mkt 11.980000 11,462.99 4) 14324.052 DELAWARE GROUP EQUITY FDS II (245907100) LRG CAP VAL A Mutual Fund (as quoted by NASDAQ) 12/15/2006 21.73000 Mkt 21. 730000 311,261. 65 5) 5376.128 DREYFUS PREMIER MUN BD FD (26201Y404) CL Z Mutual Fund (as quoted by NASDAQ) 12/15/2006 13 .19000 Mkt 13.190000 70,911.13 6) 3648.237 EATON VANCE MUT FDS TR (277911848) TXMGD GR 1. 1 B Mutual Fund (as quoted by NASDAQ) 12/15/2006 25.06000 Mkt 25.060000 91,424.82 7) 438 EQUITY ONE (294752100) COM New York Stock Exchange 12/15/2006 26.86000 26.48000 H/L 12/18/2006 26.61000 26.30000 H/L 26.562500 11,634.38 Div: 0.3 Ex: 12/13/2006 Rec: 12/15/2006 Pay: 12/29/2006 131.40 8) 400 FPL GROUP INC (302571104) COM New York Stock Exchange 12/15/2006 55.04000 54.59000 H/L 12/18/2006 55.25000 54.27000 H/L 54.787500 21,915.00 9) 25000 GNMA PASS-THRU X SINGLE FAMILY (3621533M8) Financial Times Interactive Data Mat: 01/15/2020 9.000% Fact: 0.00765749 12/15/2006 107.70806 A/B 12/18/2006 107.67772 A/B 107.692887 206.16 Int: 12/01/2006 to 12/17/2006 0.77 10) 5102 LIBERTY ALL STAR EQUITY FD (530158104) SH BEN INT New York Stock Exchange 12/15/2006 8.21000 8.14000 H/L 12/18/2006 8.21000 8.13000 H/L 8.172500 41,696.10 Div: 0.22 Ex: 11/08/2006 Rec: 11/10/2006 Pay: 01/02/2007 1,122.44 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If :(ou have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) . . Date of Death: 12/17/2006 Valuation Date: 12/17/2006 Processing Date: 01/11/2007 Estate of: Estate of Claire E. Masland Account: Masland & Barrick Account Report Type: Date of Death Number of Securities: 16 File ID: Masland, Claire E. Estate Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Adjustments Accruals Security Value 11) 2000 NUVEEN PFD & CONV INC FD (67073B106) COM New York Stock Exchange 12/15/2006 12/18/2006 14.31000 14.35000 14.19000 H/L 14.27000 H/L 14.280000 28,560.00 Div: 0.095 Ex: 12/13/2006 Rec: 12/15/2006 Pay: 12/29/2006 190.00 12) 1000 TECO ENERGY INC (872375100) COM New York Stock Exchange 12/15/2006 17.42000 17.18000 H/L 12/18/2006 17.40000 17.14000 H/L 17.285000 17,285.00 13) 1500 UGI CORP NEW (902681105 ) COM New York Stock Exchange 12/15/2006 27.83000 27.52000 H/L 12/18/2006 27.72000 27.02000 H/L 27.522500 41,283.75 Div: 0.17625 Ex: 12/13/2006 Rec: 12/15/2006 Pay: 01/01/2007 264.38 14) 7013.088 VAN KAMPEN MUNICIPAL INCOME FD (920917101) CL A Mutual Fund (as quoted by NASDAQ) 12/15/2006 14.89000 Mkt 14.890000 104,424.88 15) 2000 VAN KAMPEN PA VALUE MUN INCOME (92112T108) COM New York Stock Exchange 12/15/2006 14.10000 14.01000 H/L 12/18/2006 14.10000 13.99000 H/L 14.050000 28,100.00 Div: 0.0595 Ex: 12/13/2006 Rec: 12/15/2006 Pay: 12/29/2006 119.00 Div: 0.0047 Ex: 12/13/2006 Rec: 12/15/2006 Pay: 12/29/2006 9.40 16) 1697.031 VAN KAMPEN HIGH YIELD FD (92113K106) CL A Mutual Fund (as quoted by NASDAQ) 12/15/2006 10.67000 Mkt 10.670000 18,107.32 Total Value: Total Accrual: Total: $1,148,080.12 $1,145,064.76 $3,015.36 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) EXHIBIT E . . REV -1508 EX+ (8-98) COMMONWEAL TH OF PENNSYLVANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Claire E. Masland FILE NUMBER 21061154 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Scheduel F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH Cumberland Crossings Account 91.57 2 M& T Bank Checking Account 58052194 1,129.75 Interest on above item accrued as of decedent's death 0.05 3 M& T Bank Savings Account 015004208611720 21,084.28 Interest on above item accrued as of decedent's death 1.99 4 Masland & Barrick Money Market Fund 12,686.34 5 M& T Bank Certificate of Deposit 031003913461172 52,796.01 Interest on above item accrued as of decedent's death 629.24 6 M&T Bank Certificate of Deposit 031003913461239 52,026.43 Interest on above item accrued as of decedent's death 1,402.69 7 Cumberland Crossings Refund 3,135.36 8 The Sentinel Refund 71.62 9 HighMark Refund 204.67 10 2006 Form 1040 Refund 1,292.00 11 Maurice H. Masland, Jr. Irrevocable Trust Income Payment from account 108423PU037 10,023.92 12 Maurice Masland, Jr Trust Acc Income Payment - account 108423PU003 1,956.44 TOTAL (Also enter on line 5, Recapitulation) 158,532.36 (If more space is needed, insert additional sheets of the same size) ,--'-'" . m1 M&fBank . 499 Mitchell Road, Millsboro, DE 1 9966 Mail Code DE-MB-l2 Phone (888) 502-4349 Fax (302) 934-2955 January 1 2,2007 Keefer Wood Allen & Rahal, LLP Attorneys At Law 635 North 12th Street, 4th Floor Lemoyne, Pennsylvania 17043 Re: Estate of' Claire E Masland Social Securitv: 201-16-3577 Date of Death: December 17, 2006 Dear Sir or Madam: Per your inquiry dated January 11, 2007, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: l. Type of Account Checking Account Account Number 58052194 Ownership (Names oj) Claire E Masland * Opening Date 08/28/64 Closed 12/29/06 Balance on Date of Death $1,129.75 Accrued Interest $ 0.05 ~~._---_.~_..._._.....,.._,.._~.. ... -..-.--._. _.._..__.."...~- Total $1,l29.80 2. Type of Account Savings Account Account Number 015004208611720 Ownership (Names oj) Claire E Masland * Opening Date 02/15/91 Closed 12/29/06 Balance on Date of Death $21,084.28 Accrued Interest $ 1.99 Total $21,086.27 . . 3. Type o.f Account Certificate of Deposit Account Number 031003913461172 Ownership (Names of) Claire E Masland * Opening Date 09/23/04 Closed 12/29/06 Balance on Date of Death $52,796.01 Accrued 1nterest $ 629.24 Total $53,425.25 4. Type of Account Certificate of Deposit Account Number 031003913461239 Ownership (Names of) Claire E Masland * Opening Date 02/02/05 Closed 12/29/06 Balance on Date of Death $52,026.43 Accrued Interest $ 1,402.69 Total $53,429.12 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the Carlisle West Office # 717-240-6717. Sincerely, 7f2- y /?-';7 ~. '" //~ / ./:,r' V </1/;; L.. czr Nancy Clagett Records Management . t~ Cf\ '~~ ~. ~ ~ ~ ~ ~ ~ ~~ ~~ ~ '-J 1 ~ "'f< ,;~,.#,;:':tl<";~"*, ,,,,,'.;; "."1< ""'*< "",.*, ''''-''l=: '",:':K~";'~:K '" -- . · ~o~ Sii~b ~ Qn>1 ~:i! ~~CJ " :llm 3::;'-l< ~, -1 n~t"-< :it ~ ~'-;~ ~ ~~~ -1 c;J ~ t'rl ~ ~trj ~ Ki ~ < :J ~ \-'.) 0.. '""CJ" o Q it ~ ~ I t'-< 3 ~ 0.. ~ CD ;;; 0.. ~ ~ ;;j ::4- t;:; '"'f \-'.) .,., <' CD o Q.. ro ...., (Jl ro ::l 0.. 0) (J) -- -" o o o CD :J <Ui o a: OJ "" ~ OJ o Cl. OJ -;;; .. o rN om m-"o~ ~o_:t> OCCf)-1 -<S::t>m zOJOJo mmm.,., :::or -or~o :t>::t>::t>r -"ZCf):t> -..lOr;;o O;o::t>m ~05~ ::t> :t> o Cf) r :t> Z o ..... [P n.J r OJ n.J .. o U-I ..... o o o lI1 o U-I . . n.J o o o o U-I o o ....,J ..D [P OJ lI1 ':E ~ ,m ':D .;:: :P :D ,^ I ;I '0 'r '0 ,~ ,:P ,2 · "J:> 2 Gl , ,m -< o '< m :E . c:D ~*,>"' "'>"~"'::':OF" :':>.', .","" ~ :t> () I o < :;; co :t> Z ^ I :P (f) :P () o ,. o :D m o (D.' :P( () "'= Gl, :Dr 2c 2 o O. 2 'Z o >-' 0\ N ~ 'i. 00 N . . )), ",~~ltft) !tttr!i~ 1~~~1 P 097. 116, 41 9 . , " ","'r.. ::~:-:':':, ':::'.';', ~'m' 04 06 07 75 AUSTIN, TEXAS ~~- 2307 90303947 20092800 130 OMASL Ill.III.IIIIIIlIlIIIIIIII.,IIII.I,lInrll.II.II.IIIIIIIII..I.1 ISABEL MASLAND EXEC CLAIRE E MASLAND DECO 21 CUMBERLAND RD LEMOYNE PA 17043-1616 ,"'. . . ....... I!'Yi;; .......'.".'..'....'.. . :~... ...~:."'?~ Check.No,". "..';! 2 307,"9030~9+7;;>in PHILA TAX REFUNp:'/\ 12/06 47 $***1292*00 ;' / , ;:. , .:','~ :::..t:'\.~::.;.:(/(~.):.:'~.,,:. ,,;,.,:: ~:"" ',". .~:: . ;;-:..11 ,210.78.'" ~;:;.<;'ri.~::~,.t:\~~;.,..., .' I: 0 0 0 0 0 0 5 l. B I: '10 j 0 :\ '1'" 7 a II- 0... 0 ... 0 7 "':"" . "~/~'~ :'),.:.::<:.); '...'.,1..:.......,.. ,. ~ i' ~~/L~/L~~( ~~:~~ (177517524 . MASLAND AND B~ICK PAGE 132/132 @ Mellon 412-234-7119 Phone 412-236- 3867 Fax Ron Novo.kovich Mellon Financial Corporation March 27. 2007 Estate of Claire Maslanc1 C/O Isabel Mas.land 346.1. Market Street Camp Hill, PA 17011 RE: MASLAND MAURICE H JR UfLIT A RES TR - Account No.1 08423PU037 RE: MASLAND MAURICE H JR UID 7-20~66 - Account No.108423PU003 Dear Ms. Ma~land: Enclosed are our checks in the amount of $10,023.92 and $1,956.44 payable to the Estate of Claire E. Masland. This represents the collected and accrued income due to her Estate. Also enclosed are copies of the Statement:;; of Income, for your records. Please do not hesitate to contact LIS if YOLl have any questions or if we may be of fLllther service. Sincerely yours, ~LL,>-L Ron Novakovich Distribution Specialist /Enc I os ures f5l( 3-Q.'1-D? 2~ ~Jt~ ~ [b rnJ OW~ _ "rivale Wrallh Mal1C1~{.'mcI11 Suite 141ll. 3 Mcll(l11 Centcr . 525 William P';J1I11'lacc . l'iUsburgh.I'A 152S9..0()O! A EXHIBIT H . . REV-1511 EX+(10-06) COMMONWEAL TH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECED ENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Claire E. Masland FILE NUMBER 21 06 11 54 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Honorarium to Pastor 1 00.00 2 Hollinger Funeral Home 151.50 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 31,000.00 Name of Personal Representative(s) Isabel C. Masland Street Address 21 Cumberland Road City Lemoyne Year(s) Commission Paid: 2007 State PA Zip 17043 2. Attorney Fees 6,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 764.00 5. Accountant's Fees 460.00 6. Tax Return Preparer's Fees 7 The Sentinel, legal advertising 137.03 8 Cumberland Law Journal, legal advertising 75.00 9 Legal transfer fee re: PPL 25.00 10 Keefer Wood Allen & Rahal, LLP, reserve for out of pocket expenses 100.00 TOTAL (Also enter on line 9, Recapitulation) 38,812.53 (If more space is needed, insert additional sheets of the same size) EXHIBIT I . . REV-1512 EX+(12-03) COMMONWEAL TH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Claire E. Masland 21 061154 Report debts incurred by decedent prior to death which remained unpaid as of date of death, including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Prescriptions 353.24 2 Masland & Barrick, final portfolio fee 2,386.4 7 3 Continuing Care RX 163.97 4 PA Department of Revenue, final PA-40 1,473.00 TOTAL (Also enter on line 10, Recapitulation) 4,376.68 (If more space is needed, insert additional sheets of the same size) EXHIBIT J . . REV-1513 EX+(9-00) COMMONWEAL TH OF PENNSYL VANIA INH ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Claire E. Masland FILE NUMBER 21 06 1154 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERlY RELATIONSHIP TO DE~7~ENT AMOUNT OR SHARE NUMBER Do Not LI st Trustee s OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Robert R. Rowe Friend 626,711.63 908 Armstrong Road Carlisle, PA 17013 Elizabeth M. Rowe Friend 626,711.63 908 Armstrong Road Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1a, AS APPROPRIATE, ON REV-1500 COVER SH EET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEe. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 American Cancer Society 5,000.00 2 The Salvation Army 5,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 10,000.00 (If more space is needed, insert additional sheets of the same size) SAIDIS, SHUFF & MASLAND AITORNEYS'AT'LAW 26 W. High Street Carlisle, P A . . II LAST WILL AND TESTAMENT OF CLAIRE E. MASLAND I, CLAIRE E. MAS LAND , of South Middleton Township, Cumberland County , Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. I direct that my body be cremated and that my ashes be disposed of as my personal representative shall deem appropriate. SECOND I give the sum of $5,000.00 each to the following: a) The Salvation Army, Carlisle Citadel, Carlisle, Pennsylvania. b) The American Cancer Society, Cumberland County Chapter. THIRD I give, devise and bequeath all the rest, residue and remainder of my estate to Robert R. Rowe and Elizabeth Rowe, absol utely and in fee simple if they survive me by i:hirty (30) days. -' l(-r:: ).'~';dfJ T-, "..I ,-'--,,- '-' I . - . ," , le, ;:;:~3' II L 2 : \ \ >~~ 8 Z :iJiJ ::!JUZ . -', 1 '0': : . ~. .....: _._J.~_'.! -. -.}-\:_~~(-: I, '. :' ~'.._"-=_. '-' ........- -.- - SAIDIS, SHUFF & MASLAND AITORNEYS'AT'LAW 26 W. High Street Carlisle, P A . . FOURTH I direct that any and all inheritance, estate" and transfer taxes imposed upon my estate passing under this Will or otherwise shall be paid out of the principal of my residuary estate. FIFTH In addition to the powers conferred by law, I authorize any personal representative, trustee or guardian acti~g under this instrument I in her absolute discretion: A. To retain in the form receivedl or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocksl bonds I or other investments; c. To join in any plan of leasel mortgage, consolidationl exchange I reorganization or foreclosure of any corporation in which my estate or any trust may hold stocksl bonds or other securities; D. To selll transferl conveYI mortgage I pledgel lease or exchange any property I real or personal I which at any time may form part of my esta~el for the payment of debts or taxes I or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in her sole discretionl may deem wise, and to execute and deliver deeds of conveyance or transfer thereof; 2 SAIDIS, SHUFF & MASLAND ATTORNEYS-AT-LAW 26 W. High Street Carlisle, P A II . . E. To make settlements and compromises ~n such terms as they, in her sole discretion may deem wise without the necessity of obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as they, in their sole discretion may deem wise. SIXTH I do hereby nominate, constitute and appoint ISABEL C. MASLAND to act as Executrix of this my Last Will and Testament. SEVENTH I direct that no personal representative, guardian, trustee or other fiduciary appointed under this instrument shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, CLAIRE E. MASLAND have hereunto set my hand and seal to this my Last Will and Testament, consisting of three typewritten pages, the first three of which bear my signature in the margin for identification, .- .,:i: '" _) {,.r day of this November, 1998. rY~ t: )};a<Jk~ CLAIRE E. MA.8LAND 3 SAIDIS, SHUFF & MASLAND AITORNEYSoAToLAW 26 W. High Street Carlisle, PA II . . Signed, sealed, published and declared by the above-named Testatrix, CLAIRE E. MASLAND, as and for her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said her and of each other. ~'" '-. / . ..' . / .' -7" :- .?'~~ ADDRESS 26 West Hiqh Street Carlisle, PA 17013 ADDRESS 26 West Hiqh Street Carlisle, PA 17013 4 SAIDIS, SHUFF & MAS LAND AITORNEYS'AT'LAW 26 W. High Street Carlisle, PA . . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. We, CLAIRE E. MAS LAND , //IDt<(,;f // /71b.J'/~;/j/~\{ d .:::z. 1/;. an \../....!i:.-.:C.. (;' n -c...... . _ , _ ..-( 'J/.t //i.! ) , Testatrix and witnesses, respectively whose names are signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. (!/~ c:., 77J~~L CLAIRE E. MASLAND ~~- . . .~ ~.~ ~ /,- ~W~/ss (\ .;:6f ~ ~ .--->. \-"'/ LZ -/ t1 (A' //1-1/1 I.?:'/'k-'t ~. ltness Subscribed, sworn to and acknowledged before me :by CLAIRE E. MAS LAND , the Testatrix, and subscribed to and sworn or affirmed /1 A{""',' (';1/.. /1 and \21//; (-' C jr'/17 (} /7 to before me by /J//Jerf II Ill<<.y!t/i-;cf <2 ",d wi tnesses, this ~U .- day of November, 1998. (/) .' - c;-67, \ ,../%e::((L/..L;;J - { J9'-c5 t ary Pub 1 j. c , d'//" //?:;;,v t.-.'_ ;___ 5 NOTt,RiAL SE,~,l ,... J ~..::: Eo_SMtTH, ~~~TARY PlJBUc ..,~.rt_!SL~ r.tOKO!-"3H, C!)1,~8=PLAND f'''''' If;V Cf')..:'[~."l~'=:.inf' - _ ._:_ -' -....,. P~A :.....I.~.....,\...I.\; ~^t:.'in~S MA.RCH Z3. 2000 ~=-~ SAIDIS, SHUFF & MAS LAND AITORNEYS'AT'LAW 26 W. High Street Carlisle, P A II . . LAST WILL AND TESTAMENT OF CLAIRE E. MASLAND I, CLAIRE E. MASLAND, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. I direct that my body be cremated and that my ashes be disposed of as my personal representative shall deem appropriate. SECOND I give the sum of $5,000.00 each to the following: a) The Salvation Army, Carlisle Citadel, Carlisle, Pennsylvania. b) The American Cancer Society, Cumberland County Chapter. THIRD I give, devise and bequeath all the rest, residue and remainder of my estate to Robert R. Rowe and Elizabeth Rowe, absolutely and in fee simple if they survive me by thirty (30) days. "'.\.- ji i......; ': lCl .J::''dU Tj II ...., ,I I..... 0,__ ~,/: ',-'':,. -_-~.; Ci c._:: iJ'U Z L G ~ l I >~ 'cd -... -- - -, I '-: .-...~',~,-::J . :.....,,' _._I.~.-.) '-." -,..- . -. 3:-'};~: Ci ;.~~~ -~_._~;.~ SAIDIS, SHUFF & MASLAND ATTORNEYS-AT-LAW 26 W. High Street Carlisle. PA . . FOURTH I direct that any and all inheritance, estate, and transfer taxes imposed upon my estate passing under this Will or otherwise shall be paid out of the principal of my residuary estate. FIFTH In addition to the powers conferred by law, I authorize any personal representative, trustee or guardian acting under this instrument, in her absolute discretion: A. To retain in the form received, or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; c. To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which my estate or any trust may hold stocks, bonds or other securities; D. To sell, transfer, convey, mortgage, pledge, lease or exchange any property, real or personal, which at. any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in her sole discretion, may deem wise, and to execute and deliver deeds of conveyance or transfer thereof; 2 SAIDIS, SHUFF & MASLAND ATTORNEYS' A T'LA W 26 W. High Street Carlisle, PA II . . E. To make settlements and compromises on such terms as they, in her sole discretion may deem wise without the necessity of obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as they, in their sole discretion may deem wise. SIXTH I do hereby nominate, constitute and appoint ISABEL C. MASLAND to act as Executrix of this my Last Will and Testament. SEVENTH I direct that no personal representative, guardian, trustee or other fiduciary appointed under this instrument shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, CLAIRE E. MASLAND have hereunto set my hand and seal to this my Last Will and Testament, consisting of three typewritten pages, the first three of which bear my signature in the margin for identification, this ~30-t" day of November, 1998. CfcWu. t: '/J7~ CLAIRE E. MASLAND 3 SAIDIS, SHUFF & MASLAND ATTORNEYS.AT.U W 26 W. High Street Carlisle, P A II . . Signed, sealed, published and declared by the above-named Testatrix, CLAIRE E. MAS LAND , as and for her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said her and of each other. (~~~7 ADDRESS 26 West Hiqh Street Carlisle, PA 17013 ADDRESS 26 West Hiqh Street Carlisle, PA 17013 4 SAID IS, SHUFF & MASLAND A'lTORNEYS'AToUW 26 W. High Street Carlisle, P A . . COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. We I CLAIRE E. MAS LAND I ///0,/1'1 // IlhJ'kJ/f/:-I{ and ,31 //,~:. /' nl"~ ~ /- (_.~<.._\ / It!.. } , Testatrix and witnessesl respectively whose names are signed to the foregoing or attached instrument I being first duly sworn I do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed, and that each of the witnessesl in the presence and hearing of the Testatrix signed the Will as witnesses and that: to the best of their knowledge the Testatrix was at the time eighteen (18) or more years of agel of sound mind and under no constraint or undue influence. =---.;;:;; ./ Subscribedl sworn to and acknowledged before me :by CLAIRE E. MASLAND, the Testatrixl and subscribed to and sworn or affirmed 'iI;, If! 117 ,/ ("/(1" ;1"1 to before me by //;uer ,.. /I/<<'S'/{/;Id and \.:X;//I r-' c~/r'/J70 n <Z ~'d witnesses, this--.=/U '-day of November I 1998. (/) .' - Ch~ ""./~/.V.-U - j ,y.otary Publj,c d~7 ~~ 5 NOTM11AL SE",l ~, ~?:N E,_SI'.'!TH, !\';)TARY f'tJBuc ......t'~ii!..!St..!:: BOKO!J2H, C!Jl~~B;::Pu..NO ('r'\ lr;y Cf')":L~~:~r:::.;('\H - _ ,,,:,..-- - I ..........,. PI:.. . ::....."~.,,~" ",Xt'ii'i:::S MARCH :i3. 2CKJJ 1 ==-====-=--=-=-===-=.:..J ~'::>r",,1f\,lCIJ\NE,L.l Trl (;r ~'EI"jhJ-S'(LVAf\Jtp_ . CJ::t-:...:..r" fi,.1EIJT OF EE\/EhJUE :-::.___Ir-..i::~~' ~+ IIIJD1\.'IDUAL T t..: E::3 ~"";E=--;- _0('60: '""",-~':'-;"~;"::.t:.URCj F.'::" "7 :'c.Co6C:l . REV-1162 EX111-96j Ri::CEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT 1\/lASLAND ISABEL C 21 CUMBERLAND ROAD LEMOYNE, PA 17043 -------- lold , !::STATE INFORMATION: SSN: 201-16-3577 : I 2106-1154 I FiLE NUfv1BER: , i MASLAND CLAIRE E DECEDENT NAME: I i _ Di\ TE OF PAYMENT: 03/13/2007 I I i POSTMARK DATE: 03/13/2007 COUNTY: CUMBERLAND DA TE OF DEATH: 1 2/ 1 7 / 2006 NO. CD 007897 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I ~; 1 75,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARI<S: FOR THE ESTATE OF CLAIRE E MASLAND CHECI<#109 SEAL INITIALS: AJW RECEIVED BY: TAXPAYER $175,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS