HomeMy WebLinkAbout01-0588
Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Eva P. Fleisher
also known as
No.
21-01-588
, Deceased
Social Security No. 195-32-0078
Arlene Fleisher
Petitioner(s), who is/are 18 years of age or older, apply(ies) for:
(COMPLETE 'A' or 'B' BELOW)
[R] A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut r ix
the Decedent, dated 11/22/1985 and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
o B. Grant of Letters of Administration
(c.I.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
I
Name
Relationship
Residence
I
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
Decedent, then ~years of age, died 03/03/2001
Hill, PA 17011 a~
(list street, number, and municipality)
~ Holy Spirit Hospital, PA
(Location)
County, Pennsylvania with his/her last family
\-\ \ \l \3D(O
or principal residence at 2102 Parks ide Road, Carn
Decedent at death owned property with estimated values as follows:
(If domiciled in PAl All personal property
(If not domiciled in PAl Personal property in Pennsylvania
(If not domiciled in PAl Personal property in County
Value of real estate in Pennsylvania
1,000,000.00
$
$
$
$
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the a riate form to the undersi ned:
Arlene Fleisher
2102 Parks ide Road, Carn
PA 17011
/h-0:2.8R-t?
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumber land
The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
~ ~;:ttD~d~
Ar leneA.Flei sher
before me this ~ day of
JUNE
2001
~ ~-I ~
" / u 'LbJ /hA
'/ For ;~egister
No.
21-01-588
Estate of Eva P. Fleisher
Deceased
Social Security No: 195-32-0078
Date of Death: 05/03/2001
AND NOW,
JUNE 22, 2001
, in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters []] Testamentary 0 Of Administration
(c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate)
are hereby granted to
ArleneAFleisher
in the above estate and that the instrument(s) dated
11/22/1985
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Short Certificate(s).
$
18.00
'Lp~(2 ~~b~ ~d ~_ny
R~gister of Wills
Letters.
$
515.00
Renunciation.
$
Attorney:
Thomas E. :E'lower, Esquire
Affidavits (
$
1.0. No:
83993
Saidis, Shuff, Flower & Lindsay
2109 Market Street
Extra Pages (
) .
$
6.00
Address:
Camp Hill, PA
17011
Codicil. .
$
JCP Fee.
$
5.00
Telephone: 717/737 - 3405
Inventory.
$
Other. .
$
TOTAL.
$
544.00
Form RW-1 (1991)
Prepared by the Pennsylvania Sar Association Copyright (c) 1996 form software only CPSystems, Inc.
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21-01-588
LAST WILL AND TESTAMENT
OF
EVA P. FLEISHER
I, EVA P. FLEISHER of the Borough of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament, hereby
revoking any will previously made by me.
I - I direct the payment of all my just debts and funeral
expenses out of my estate as soon as may be practical after my death.
II - I bequeath my furniture and household goods to my
sister, Arlene A. Fleisher, and my brother, Lester W. Fleisher.
III - I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate unto
my sisters, Arlene A. Fleisher and Helen M. Fleisher, and my brother,
Lester W. Fleisher, the share of a deceased brother or sister to be
divided between the survivors thereof.
IV - Should all of my sisters and brother be deceased at the
time of my death, then all of my estate of whatever nature and wherever
situate shall be paid to my nieces and nephews living at the time of
my death.
V - I appoint my sister, Arlene A. Fleisher, Executrix of
this, my Last will and Testament. Should my said sister fail to
qualify or cease to act as such, then I appoint my brother, Lester W.
e~~t? Z~A~
Page 1
ARNOLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
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Fleisher, to act in this capacity. Should he fail to qualify or cease
to act as such, then I appoint my sister, Helen M. Fleisher, to act in
this Capacity. None of my personal representatives shall be required
to post bond in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on this,
the j"~/}1<cl/ day of 12c-r.~~ bh) , 1985.
~f
14 (;;'.J,~~'4 J. Q./o)
Eva P. F eisher
(SEAL)
Signed, sealed, published and declared by EVA P. FLEISHER, Testatrix
therein named, on this and one (1) other sheet of paper as and for
her Last Will and Testament in our presence, who, in her presence, at
her request and in the presence of each other, have hereunto subscribed
our names as attesting witnesses.
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Name -4
Camp Hill, PA
Address
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Landisburg, PA
Address
Page 2
ARNOLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 11011
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COI~10NWEALTH OF PENNSYLVANIA)
SSe
COUNTY
OF
CUMBERLAND)
WE, the undersigned, the testatrix and the witnesses, respectively,
whose names are signed to the foregoing 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 (or willingly directed another to sign for
her), and that she executed it as her free will 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 that time
eighteen years of age or older, of sound mind, and under no constraint
or undue influence.
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Testatrix
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I . vli tness
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Witness
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Subscr~bed, sworn to and acknowledged before me by the testatri~
and subscqbed and ~worn to before me by both witnesses, this d-l 71.
day of '--'~ , 198~. .
~'. . ) ..' - /" /"
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;Notary Public
THELMA S, McCAUSLIN, NOTARY PUBLIC
My Commission Expires July 3. 1988
Camp Hill, PA Cumberland County
ARNOLD & SLIKE, ATTORNEYS-AT-LAW. .2109 MARKET STREET, CAMP HILL, PA 17011
IN RE:
ESTATE OF EVA P. FLEISHER,
decedent
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY
: PENNSYLVANIA
:ORPHANS' COURT DIVISION
:WILL NO. 21-01-0588
PETITION FOR APPROVAL OF DISCLAIMER BY ATTORNEY-IN-FACT
TO THE HONORABLE JUDGES OF THE SAID COURT:
AND NOW COMES Arlene A. Fleisher, Attorney-in-fact for Lester W.
Fleisher, by and through her attorneys Saidis, Shuff, Flower & Lindsay, and in
support of her Petition respectfully represents the following:
1. Eva P. Fleisher, decedent in the above-named estate, died on May 3,
2001.
2. Article V of Decedent's Will appoints Petitioner as Executrix.
3. Article III of Decedent's Will bequeaths all the residue of her Estate to
Petitioner and her brother, Lester W. Fleisher, or the survivor of them.
4. Article IV of Decedent's Will bequeaths the residue of her Estate, in the
event Petitioner and Lester W. Fleisher should not survive the Testator, to her
then living nieces and nephews.
5. The bulk of Decedent's assets were transferred to the Hershey Trust
Company, to be held for her benefit during her lifetime under the terms of a
Revocable Trust Agreement executed by Decedent on August 21,2000.
6. Article II of the said Revocable Trust Agreement provides that upon the
death of the Settlor, the Trustee shall hold the assets of the trust for the benefit of
Petitioner and Lester W. Fleisher during their lifetimes.
7. Article II of the said Trust Agreement further provides that upon the deaths
of Petitioner and Lester W. Fleisher, the Trust shall terminate and the remainder
be distributed to the Settlor's nieces and nephews, or the issue, per stirpes, of
any deceased niece or nephew.
8. Petitioner and her brother, Lester W. Fleisher, possess the beneficial
enjoyment of funds in excess of Eight Hundred Thousand ($800,000) Dollars,
each, held for their benefit by the Hershey Trust Company.
9. Petitioner intends to disclaim all of her interests in the residue of
Decedent's probate estate and in Decedent's Trust, so that the property can pass
directly to the above referenced nieces and nephews, free of Petitioner's legal
and equitable life estates.
10. Lester W. Fleisher, 81 years of age, currently resides at the Camp Hill
Care Center, due to his health condition, and lacks the capacity to disclaim his
interests in Decedent's probate and non probate estates.
11. Lester W. Fleisher appointed Petitioner as his attorney-in-fact by General
Power of Attorney executed by him on November 21, 1985, which Power of
Attorney, at paragraph 13, specifically grants Petitioner the authority to disclaim
any interest in property.
12. Section 6201 of the Probate Estates and Fiduciaries Code ("Disclaimers
by fiduciaries or agents") requires an agent by durable power of attorney, who
would disclaim on behalf of an incapacitated person, to obtain authorization to so
disclaim from the Orphans' Court after a "finding that it is advisable and will not
materially prejudice the rights of creditors, heirs or beneficiaries of the decedent
... or the incapacitated person or his creditors, as the case may be."
13. Lester W. Fleisher's only heirs are Petitioner and the nieces and nephews
of Decedent.
14. Lester W. Fleisher's own equitable estate is more than sufficient to satisfy
all the claims of any creditors, present or future, and none would be prejudiced
by the disclaimer for which the Court's approval is sought herein.
15. Petitioner has attached to this Petition copies of the above-referenced
Will, Trust Agreement, Power of Attorney and proposed Disclaimers, as well as a
letter by Lester W. Fleisher's Trustee, in support of the within Petition.
WHEREFORE, Petitioner respectfully prays this Honorable Court authorize and
grant its approval of the proposed disclaimer by Petitioner as appointed agent, on
behalf of Lester W. Fleisher, of his interests under the decedent's Will and Trust
Agreement.
Date: September 5, 2001
Respectfully Submitted,
Said is, Shuff, Flower & Lindsay
~
S.C. #83993
2109 Market Street
Camp Hill, PA 17013
(717) 243 - 3420
VERIFICATION
I, Arlene A. Fleisher, hereby verify that the statements made in the foregoing
Petition for Approval of Disclaimer by Attorney-in-Fact are true and correct, to the best of
my knowledge, information and belief. I understand that false statements herein are made
subject to the penalties of 18 Pa. C.S.A. 9 4904, relating to unsworn falsification to
authorities.
DATED: September 5, 2001
By:
f)j~ O.~
Arlene A. Fleisher, Petitioner
IN RE:
ESTATE OF EVA P. FLEISHER,
decedent
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY
: PENNSYLVANIA
:ORPHANS' COURT DIVISION
:WILL NO. 21-01-0588
" OR
AND NOW, this ~ day of
, 2001, in consideration of
the within Petition and attachments, it is hereby Ordered and Decreed that
Petitioner Arlene A. Fleisher is authorized pursuant to 20 P.S. ~ 6201, as agent
under the power-of-attorney of Lester W. Fleisher, to disclaim all of Lester W.
Fleisher's interest in the probate and nonprobate estates of Eva P. Fleisher.
By the Court:
J.
- U 11 i -
.
IN RE:
ESTATE OF EVA P. FLEISHER,
decedent
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY
: PENNSYLVANIA
:ORPHANS' COURT DIVISION
:WILL NO. 21-01-0588
AND NOW, thiS~~Y~
, 2001, in consideration ot
the within Petition and attachments, it is hereby Ordered and Decreed that
Petitioner Arlene A. Fleisher is authorized pursuant to 20 P.S. 96201, as agent
under the power-ot-attorney ot Lester W. Fleisher, to disclaim all ot Lester W.
Fleisher's interest in the probate and non probate estates ot Eva P. Fleisher.
J.
.
IN RE:
ESTATE OF EVA P. FLEISHER,
decedent
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY
: PENNSYLVANIA
:ORPHANS' COURT DIVISION
:WILL NO. 21-01-0588
PETITION FOR APPROVAL OF DISCLAIMER BY ATTORNEY-IN-FACT
TO THE HONORABLE JUDGES OF THE SAID COURT:
AND NOW COMES Arlene A. Fleisher, Attorney-in-fact for Lester W.
Fleisher, and in support of her Petition respectfully represents the following:
1. Eva P. Fleisher, decedent in the above-named estate, died on May 3,
2001.
2. Article V of Decedent's Will appoints Petitioner as Executrix.
3. Article III of Decedent's Will bequeaths all the residue of her Estate to
Petitioner and her brother, Lester W. Fleisher, or the survivor of them.
4. Article IV of Decedent's Will bequeaths the residue of her Estate, in the
event Petitioner and Lester W. Fleisher should not survive the Testator, to her
then living nieces and nephews.
5. The bulk of Decedent's assets were transferred to the Hershey Trust
Company, to be held for her benefit during her lifetime under the terms of a
Revocable Trust Agreement executed by Decedent on August 21,2000.
6. Article II of the said Revocable Trust Agreement provides that upon the
death of the Settlor, the Trustee shall hold the assets of the trust for the benefit of
Petitioner and Lester W. Fleisher during their lifetimes.
7. Article II of the said Trust Agreement further provides that upon the deaths
of Petitioner and Lester W. Fleisher, the Trust shall terminate and the remainder
be distributed to the Settlor's nieces and nephews, or the issue, per stirpes, of
any deceased niece or nephew.
8. Petitioner and her brother, Lester W. Fleisher, possess the beneficial
enjoyment of funds in excess of Eight Hundred Thousand ($800,000) Dollars,
each, held for their benefit by the Hershey Trust Company.
9. Petitioner intends to disclaim all of her interests in the residue of
Decedent's probate estate and in Decedent's Trust, so that the property can pass
directly to the above referenced nieces and nephews, free of Petitioner's legal
and equitable life estates.
10. Lester W. Fleisher, 81 years of age, currently resides at the Camp Hill
Care Center, due to his health condition, and lacks the capacity to disclaim his
interests in Decedent's probate and non probate estates.
11. Lester W. Fleisher appointed Petitioner as his attorney-in-fact by General
Power of Attorney executed by him on November 21, 1985, which Power of
Attorney, at paragraph 13, specifically grants Petitioner the authority to disclaim
any interest in property.
12. Section 6201 of the Probate Estates and Fiduciaries Code ("Disclaimers
by fiduciaries or agents") requires an agent by durable power of attorney, who
would disclaim on behalf of an incapacitated person, to obtain authorization to so
disclaim from the Orphans' Court after a "finding that it is advisable and will not
materially prejudice the rights of creditors, heirs or beneficiaries of the decedent
... or the incapacitated person or his creditors, as the case may be."
13. Lester W. Fleisher's only heirs are Petitioner and the nieces and nephews
of Decedent.
14. Lester W. Fleisher's own equitable estate is more than sufficient to satisfy
all the claims of any creditors, present or future, and none would be prejudiced
by the disclaimer for which the Court's approval is sought herein.
15. Petitioner has attached to this Petition copies of the above-referenced
Will, Trust Agreement, Power of Attorney and proposed Disclaimers, as well as a
letter by Lester W. Fleisher's Trustee, in support of the within Petition.
WHEREFORE, Petitioner respectfully prays this Honorable Court authorize and
grant its approval of the proposed disclaimer by Petitioner as appointed agent, on
behalf of Lester W. Fleisher, of his interests under the decedent's Will and Trust
Agreement.
Respectfully Submitted,
Dated:
~/5D/{)1
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(f n~ Q;a-~ 4-~J);1./
Arlene A. Fleisher, Petitioner
LAST WILL AND TESTAMENT
OF
EVA P. FLEISHER
I, EVA P. FLEISHER of the Borough of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament, hereby
revoking any will previously made by me.
I - I direct the payment of all my just debts and funeral
expenses out of my estate as soon as may be practical after my death.
II - I bequeath my furniture and household goods to my
sister, Arlene A. Fleisher, and my brother, Lester W. Fleisher.
III - I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate unto
my sisters, Arlene A. Fleisher and Helen M. Fleisher, and my brother,
Lester W. Fleisher, the share of a deceased brother or sister to be
divided between the survivors thereof.
IV - Should all of my sisters and brother be deceased at the
time of my death, then all of my estate of whatever nature and wherever
situate shall be paid to my nieces and nephews living at the time of
my death.
V - I appoint my sister, Arlene A. Fleisher, Executrix of
this, my Last Will and Testament.
Should my said sister fail to
qualify or cease to act as such, then I appoint my brother, Lester ~\T.
ef(1) t Z~A~~/
Page I
ARNOLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
Fleisher, to act in this capacity. Should he fail to qualify or cease
to act as such, then I appoint my sister, Helen M. Fleisher, to act in
this Capacity. None of my personal representatives shall be required
to post bond in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on this,
the :i-,~./}t1 d / day 0 f 1irv-e /)!Yl. ~ /-() , 1985.
~ r 14 ~<.'4J!.12"')
Eva P. F eisher
(SEAL)
Signed, sealed, published and declared by EVA P. FLEISHER, Testatrix
therein named, on this and one (1) other sheet of paper as and for
her Last Will and Testament in our presence, who, in her presence, at
her request and in the presence of each other, have hereunto subscribed
our names as attesting witnesses.
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Address
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Landisburg, PA
Address
Page 2
ARNOLD & SLlKE, ATTORNEYS.AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
CO~~10NWEALTH OF PENNSYLVANIA)
SSe
COUNTY
OF
CUMBERLAND)
WE, the undersigned, the testatrix and the witnesses, respectively,
whose names are signed to the foregoing 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 (or willingly directed another to sign for
her) ,and that she executed it as her free \.,ill 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 that time
eighteen years of age or older, of sound mind, and under no constraint
or undue influence.
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A-a.. J , ;ft ~ --d -/, 0 hJ'
Testatrix
~4v~ ~ ,~/~
i . l-litness ~
L~j (!.. .
Witness
Subscribed, sworn to and acknowledged before me by the testatr~
and subsC':r;~bed and s/worn to before me by both witnesses, this =Z-l7t.
day of L/~ , 198~. ,
/W<//7 / j /~:-;{ - V . ~ '
It..-e.--t..-nuV -- ~. l /n ~
Motary Public
THELMA S, McCAUSLIN, NOTARY PUBLIC
My Commission Expires July 3, 1988
Camp Hill, PA Cumberland County
ARNOLD & SLlKE, ATTORNEYS-AT-lAW, 2109 MARKET STREET, CAMP Hill, PA 17011
SAIDIS,
SHUFF &
MASLAND
ATfORNEYSoAToLAW
2109 Market Street
Camp Hill. PA
REVOCABLE TRUST AGREEMENT
THIS AGREEMENT made this
r I '57
;;;A -
day of
~LfjL{<<
2000 by and between EVA P. FLEISHER of the Borough of Camp Hill, Cumberland County,
Pennsylvania, hereinafter called "settlor" and HERSHEY TRUST CO. of 100 Mansion Road
east, Hershey, Dauphin County, Pennsylvania, hereinafter called "trustee," WITNESSETH:
WHEREAS, settlor desires to create a revocable trust of certain assets for the purposes
hereinafter contained;
NOW, THEREFORE, in consideration of the mutual convenants contained herein,
settlor intends to assign, convey, transfer, set over and deliver to trustee certain assets of settlor
to have and to hold the same and any other assets which the trustee may hereafter at any time
hold or acquire hereunder, all of which assets being hereinafter referred to collectively as the
trust estate, IN TRUST, nevertheless, for the following uses and purposes and subject to the
terms and conditions hereinafter set forth.
!
Trustee shall hold, maintain, invest and reinvest the trust estate for the benefit of settlor.
It shall collect the income therefrom and first pay any expenses of the trust, including trustee's
reasonable expenses incurred in performance of its duties and reasonable compensation to the
trustee for its services. Trustee shall pay such part of the income and principal as the trustee, in
its discretion, believes is necessary and proper for the support and maintenance of settlor, and
may disperse such amounts in anyone of the following ways:
A.
To that person or corporation who is taking care of or has custody
of the settlor;
B. Directly to the settlor;
SAIDIS,
SHUFF &
MAS LAND
ATJ'ORNEYSoAToLAW
2109 Market Street
Camp Hili. PA
C. To any creditor of settlor for his benefit.
II
Upon the death of settlor, this trust shall continue for the benefit of settlor's sister and
brother, Arlene A. Fleisher and Lester W. Fleisher so long as either of them is living, the same
powers and duties as were the case while settlor was living and as are set forth in Paragraph I,
~
hereinbefore stated. In addition tfterefeFC trustee shall have the discretion to accumulate the
income if it is not necessary for the support of settlor's brother and sister, or to allocate the net
income equally among the remainder beneficiaries hereinafter stated.
When settlor and her brother and sister are deceased, this trust shall terminate and the
balance then remaining, including any accumulated and undistributed income, shall be paid to
the following named nieces and nephews, the share of deceased niece or nephew to be paid to his
or her issue per stirpes.
A. Harvey Fleisher, 26 Champions Bend Circle, Houston, TX 77069
B. David Fleisher, 513 Carriage Drive, Tyler, TX 75703
C. Steven Fleisher, P.O. Box 5112, Longview, TX 75608
D. Mrs. Karen Wilkins, 3439 Kilrush Drive, Arlington, TX 76014
E. Mrs. Sheryl Hamilton, 2992 FM 1377, Princeton, TX 75407-2128
III
No interest in income or principal shall be assignable by, or available to anyone having a
claim against, a beneficiary before actual payment to the beneficiary.
IV
Trustee shall have the power but not the duty to make such expenditures out of this trust
as, in its discretion, it may consider desirable in order to facilitate the settlement of the estate of
SAIDIS,
SHUFF &
MASLAND
ATroRNEYSoAToLAW
2109 Market Street
Camp Hili. PA
settlor. In exercising such power, trustee may pay in whole or in part any of the following items:
the expenses of last illness and burial, including cost of gravemarker; debts; income taxes; death
taxes on any and all property included in the gross estate for tax purposes; and all other items in
connection with the settlement of the estate. Any such items may be paid directly by trustee or
the funds for their payment may be transferred by trustee to the executor or the administrator of
the said estate, and neither such executor or administrator nor any beneficiary of such estate shall
be required to reimburse trustee for any funds so paid or transferred.
v
Settlor hereby reserves, exercisable whenever and as often as settlor may wish while
settlor is living, the power to withdraw all or part of the principal, to add to the trust upon
approval and acceptance by the trustee, and to revoke or alter this trust in whole or in part by
writings other than a Will delivered to the trustee, but not to increase the responsibilities of the
trustee without its written consent.
VI
Any corporation resulting from any merger, conversion or consolidation to which
Hershey Trust Co. may be a party or any corporation otherwise succeeding generally to all or the
greater part of the assets and business of Hershey Trust Co. shall be the successor to it as trustee
hereunder without the execution nor filing of any paper or any further action on the part of any
party hereto or beneficiary thereunder.
VII
This instrument shall be construed and administered in accordance with the laws of the
Commonwealth of Pennsylvania. The validity of the trust hereby created shall be determined in
accordance with the laws of the Commonwealth of Pennsylvania.
SAID IS,
SHUFF &
MASLAND
A 'JTORNEYSeAToLA W
2109 Market Street
Camp Hill. PA
VIII
My trustee hereinafter named shall have the following powers and duties, in addition to
those vested in it by law and other provisions of this Will:
A. To retain any or all of the assets of this trust, real or personal ,
including its own stock, without regard to any principle of diversification or risk.
B. To invest in all forms of property, including stock, common trust
funds and mortgage investment funds whether operated by it or others, without restriction
to investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard
to any principle of diversification or risk.
C. To sell at public or private sale, to exchange, or to lease for any
period of time, any real or personal property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions as it deems proper.
D. To allocate receipts and expenses to principal or income or partly
to each as it from time to time thinks proper in its sole discretion.
E. To make payment to the parents or guardians of any minor or
incompetent beneficiary.
F. To hold property in my name or in its name, or in the name of a
nominee or unregistered.
G. To lend to, or purchase from, my executor even though trustee may
also be such executor.
IX
Trustee shall receive compensation for the performance of its functions hereunder in
accordance with its standard schedule of fees in effect from time to time during the period over
which its services are performed; provided that trustee agrees to calculate its fees based on the
combined assets of this trust and identical trusts for Arlene Fleisher and Lester Fleisher and
charge the proportionate part of the fee to each trust. Consideration will be given to a reduction
of trustee's fees depending on the type of investments authorized by Settlor.
SAIDIS,
SHUFF &
MASLAND
ATrORNEYSoAToLAW
2109 Market Street
Camp Hill. PA
IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and
year first above written.
:t~
A . T:
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Eva P. Fleisher
(SEAL)
HERSHEY TRUST CO.
By:~#1
Trust 0 IC
GEN~RAL Pq'~~ ~F.. _ATTOR~l!JY
I, LESTER W. FLEISHER, do hereby appoint my sister, ARLENE A.
FLEISHER, as my attorney-in-fact with power to transact any business
at all in my name as though I myself were acting.
This power includes, but is not limited to, the fOllowing:
1. To write checks, and to execute and deliver payment and
withdrawal orders on any accounts that I may have with any bank or
other similar institution, and to deliver the checks or money paid or
withdrawn to any person, group of persons, or associations; anQ to
endorse checks or other instruments for deposit or collection:
2. To take all lawful steps to recover, collect and receive
any amounts of IT'iOney now or hereafter owing or payable to me, and to
compromise and execute relea.ses or other sufficient discharges for
them;
trust;
3. To withdraw and receive the income or corpus of any
ben~fit:
4. To sue and settle suits of any kind in my name or for my
5. To buy, sell, mortgagf.!', hypotheoate, or grant security
interests in any kind of tangible or intangible nersonal property;
6. TO sign, assign or endors~any security issu<ld by any
corporationf bank or other orqanl%ation and to exercise any rights
with respect thereto that I may havej
7. To lease I 5011, release f convey, ~xtingui.~h or mortgage
any interest in real property on such ter~~ as may be d~emed advisable;
and to manage, repair, improve, maintain, restore, build or develop
such property;
a. To purchase or othendee acquire any i.ntarest in and
acquire possession of real property and to accept all deeds and other
assurances in the la\" for ~u,::h pro:;H"~rtY.t
ARNOLD & SLIKE, ATTORNEYS.AT.LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
9. To execute, deliver and acknowledge deeds, deeds of
trust, covenants, indentures, agreements, mortgages, hypotheoations,
bills of lading, bills, bonds, notes, reoeipts, evidences of debts,
releases and satisfactions of mortgage, judgment, ground rents and
other debts:
10. '1'0 enter my safe doposi t boxes and to open new safe
deposit boxes, and to add to or remove any of the contents of any such
safe deposit boxes, and to close out any of the boxes;
11. irQ borrow money for my account on 'lrlhatever terms and
conditions may be deemed advisahle, inCluding the right to borrow
money on any insuranoe policies issued on my life for any parpose, and
to pledge, assign and deliver such policie~ as security I
12. To prepare, execute and file all tax returns required
to be made by mt~, to pay the taxes due, to collect any refunds, to
sign waivers c>ctending the period for the assessment of such taxes or
deficiencies in them, to sign consents to the i~nediate assessment of
deficiencies and acceptances of proposed overasa~ssmGnts, to execute
closing atqreementA, and to en.gage and appoint att.orneys to represent
me in connection with any matters arising before any federal, state or
local taxing agency;
13. To dizclairr. any interest in property, and to claim an
elective share of the estate of my dece'lsed SPOUS(~;
14. To renounce fiduciary positions;
15. '1'0 arrange for my entrance to a.nd care at any hospital,
n1.lrsing home, health center, convalescent h01nt'), r(~tirement home, or
similar institution, and to arrange for, consent to, waive and terminate
any and all medical and surgical procedures on my behalf, including
the administration of drugs, and to pay all bills for my care,
16. To create a trust for my benefit and to make additions
to an existing trust for'my benefit.
If my attorney-in-fact nameu above shall ba or become unable or
\L"'1willing to serve or to continue to serv~, the;n I appoint in her stead
or as her successor my sister, Eva P. Fleisher. Subject to the
foregoing, I authorize my attorney-in-fewt to appoint a. substitute or
ARNOLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP H1LL, PA 17011
successor to act as attorney-in-fact vlith the same powers as though
named by me in this Power of Attorney.
r do hereby ratify and confirm all that my attorney-in-fact and a
sw>stitute or successor shall lawfully do, or cause to be dona, by
virtue ofthia Power of Attorney.
This POWf;)r of Attorney shall not be affected by my physical or
mental disability or incapacity or by uncertaint.y as to whether I am
dead or' alive, and it may be accepted and relied Ur~~n i~ anyone to
whom it is presented until such person either (i) receives written
notice of revocation by me or a guardian (or similar fiduciary) of my
estate, or (il) has actual knowledge of my death.
l>1y attorney-in-fact shall l.H~ entitlod to rear30nable compensation
for services performed hereunder.
have signed this Power of Attorney r~i3
'I ,
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IN HITNESS vlHERImF I and intendinq to be legally bound hereby, I
") 1/(/
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day of
, 1985.
WITNESS:
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Lester~'1. Fleisher
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ARNOLD & SLIKE, ATfORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
. II
COMMONWBALTH OF PENNSYLVANIA)
5S.
COUNTY
OF
CUMBERLAND)
.4d.. //1 -f I
On this, the c11 ~ day of -U~
, 1985, before me,
the undersi~lned officer, personally appeared LESTER ~'1. FLEISHER, known
to me (or satisfactorily proven) to be the person whose name is
subscribed to the within instrument, and acknowledged that he executed
the same for the purposes therein contained.
IN lvI'l'N'ESS WHEREOF, I have hereunto set my hand and offioial
seal.
}4vi~
Notary Public
.THElMA S M
My C. - cCAUSl/N, NOTARY PUBLfC
ommlsslo E -
fI XPlres July 3 19~ 8
Camp Hill PA ' . (,
, Cumberland County
ARNOLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
Mr. Robert Reitzel
Hershey Trust Company
100 Mansion Road East
P.O. Box 445
Hershey, PA 17033-0445
August 29, 2001
RE: EVA FLEISHER TRUST
TO THE TRUSTEE:
DISCLAIMER AND RENUNCIATION
I, Arlene A. Fleisher, hereby exercise the rights granted to me in Chapter 62 of the
Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. SS 6201-6207, and I hereby disclaim
and renounce the beneficial life interest given me in the first paragraph of Article II of the
inter vivos trust instrument executed by my sister Eva P. Fleisher on August 21, 2001.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto set my
hand this li- day of 4v-f w; t , 2001.
(l }) 2 0 _~ "-- o. ;:}- J () 1 ~ ~cvV
Arlene A. Fleisher
DISCLAIMER BY ATTORNEY-IN-FACT
I, Arlene A. Fleisher, as attorney-in-fact for Lester W. Fleisher, acting under the
authority to disclaim conferred upon me by the aforesaid principal, under the attached
power of attorney, hereby disclaim and renounce on behalf of Lester W. Fleisher the
beneficial life interest given to him in the first paragraph of Article II of the inter vivos trust
instrument executed by my sister Eva P. Fleisher on August 21,2001.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto set my
hand this J? day of Av-,iA.~ t , 2001. ~ -P -+- . Cf~
flu R- ~-Z' L{). L/
(L~_ (l ~-D~~
Arlene A. Fleisher, for Lester W. Fleisher by p.o.a.
August 29, 2001
TO THE EXECUTRIX OF
THE ESTATE OF EVA P. FLEISHER:
DISCLAIMER AND RENUNCIATION
I, Arlene A. Fleisher, hereby exercise the rights granted to me in Chapter 62 of
the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. 99 6201-6207, and I
hereby disclaim and renounce the interest given me in Article III of the Last Will and
Testament executed by my sister Eva P. Fleisher on November 22, 1985.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto
set my hand this li- day of ~/l<5 r, 2001.
{~Q.~
Arlene A. Fleisher
DISCLAIMER BY ATTORNEY-IN-FACT
I, Arlene A. Fleisher, as attorney-in-fact for Lester W. Fleisher, acting under the
authority to disclaim conferred upon me by the aforesaid principal, under the
attached power of attorney, hereby disclaim and renounce on behalf of Lester W.
Fleisher all interest given to him under the Last Will and Testament executed by our
sister Eva P. Fleisher on November 22, 1985.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto
set my hand this 4 day of ~ usr; 2001.
, poq ~
Q.;~ (1. .d-JLo~ ~),~
Arlene A. Fleisher, for Lester W. Fleisher by p.o.a.
HERSHEY TRUST COMPANY
ROBERT K. REITZEL
VICE PRESIDENT AND TRlIST OFFICER
(717) 520-1109
rreitzel@hersheyrrust.com
August 7, 2001
Thomas E. Flower, Esquire
Saidis, Shuff, Flower & Lindsay
2109 Market Street
Camp Hill, PA 17011
Re: Lester W. Fleisher
Dear Mr. Flower:
This information is being provided to you as legal counsel for Lester W. Fleisher.
As of June 30, 200 I, Mr. Fleisher has an annual income of $36,000. His personal assets have a
market value of $825,000 as of June 30, 2001. Mr. Fleisher is currently a guest at the Camp Hill
Care Center. His monthly care expenditures are approximately $4,500 per month. It would
appear that there is no prospect for Mr. Fleisher to ever return to his former residence due to his
advanced age and health condition.
In my opinion, Mr. Fleisher has more than sufficient assets to provide for his personal care needs
for the remainder of his lifetime.
Sincerely,
RKR/lp
100 lV1A:-;SION ROAD EAST. P. O. Box 445 · HERSHEY, PENNSYLVANIA 17033-0445 · (717) 534-3225 · FAX (717) 520-1111
J
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----
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent: Eva P. Fleisher
Date of Death: May 3, 2001
Will No. 2001-00588
Admin. No. 21-01-0588
To the Register:
I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans'
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on June 28, 2001.
Name
Address
Arlene A. Fleisher
2102 Parkside Road, Camp Hill, P A 17011
Lester Fleisher
c/o Arlene A. Fleisher, 2102 Parkside Road, Camp Hill, PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
none
Date: September 25,2001
~~
Thomas E. Flower, Esquire
SAIDIS, SHUFF, FLOWER & LINDSAY
2109 Market Street
Camp Hill, PA 17011
(717) 737-3405
Capacity:
_Personal Representative
-X.Counsel for Personal
Representative
J ...
.
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717) 240-6345
E
---
Date: 9/24/2001
FLOWER THOMAS E
2109 MARKET STREET
CAMP HILL, PA 17011
RE: Estate of FLEISHER EVA P
File Number: 2001-00588
Dear Sir/Madam:
It has come to my attention that you have not filed the Certification
of Notice Under Rule 5.7 (a) in the above captioned estate.
As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103
SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1,
1992, the personal representative or his counsel, within ten (10) days
after giving proper notice to the beneficiaries and intestate heirs as
required by subdivision (a) of Rule 5.7, shall file with the Register of
Wills or Clerk of the Orphans' Court his/her Certification of Notice.
This filing will become delinquent on 10/02/2001.
Your prompt attention to this matter will be appreciated.
Thank You.
(O.JQ::~OmGk~.
~ MARY C. LEWIS
REGISTER OF WILLS
cc: File
Personal Representative(s)
Judge
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FIRST CLASS MAIL
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SAIDIS
SHUFF. FLOWER
& LINDSAY
ATTORNEYS-AT-LAW
2109 Market Street
Camp Hill, PA 17011
TO:
Register of Wills
CUMBERLAND COUNTY COUR
One Courthouse Square
Carlisle, PA 17013
JAMES D. FLOWER
JOHN E. SLIKE
ROBERT C. SAID IS
GEOFFREY S. SHUFF
JAMES D. FLOWER, JR.
CAROL J. LINDSAY
JOHNNA J KOPECKY
KARL M. LEDEBOHM
JOSEPH L. HITCHINGS
THOMAS E. FLOWER
FORREST N. TROUTMAN, II
LAW OFFICES
SAIDIS, SHUFF, FLOWER & LINDSAY
A PROFESSIONAL CORPORATION
2109 MARKET STREET
CAMP HILL, PENNSYLVANIA 17011
TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407
EMAIL: attomey@ssfl-Iaw.com
CARLISLE OFFICE:
26 W. HIGH STREET
CARLISLE, P A 17013
TELEPHONE: (717)243-6222
FACSIMILE: (717)243-6486
REPLY TO CAMP HILL
January 14, 2002
Register of Wills
CUMBERLAND COUNTY COURTHOUSE
One Courthouse Square
Carlisle, P A 17013
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Re:
Estate of Eva P. Fleisher
No. 21-01-0588
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Dear SirIMadam:
Enclosed please find the original and two copies of an Inheritance Tax Return for the
above Estate, a check in the amount of $15.00 for your filing fee and a check in the amount of
$157,715.02 for the tax due. Will you please file the original return, time-stamp a copy and mail
the copy back to us in the envelope provided.
If you have any questions, please feel free to contact this office.
Very truly yours,
SAID , SHUFF, FLOWER & LINDSAY
/sa
Enclosures
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
THOMAS E FLOWER ESQUIRE
2109 MARKET STREET
CAMP HILL, PA 17011
n__u__ fold
ESTATE INFORMATION: SSN: 195-32-0078
FILE NUMBER: 21-2001- 0588
DECEDENT NAME: FLEISHER EVA P
DATE OF PAYMENT: 01/16/2002
POSTMARK DATE: 01/14/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 05/03/2001
NO. CD 000757
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $157,715.02
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TOTAL AMOUNT PAID:
$157,715.02
REMARKS: THOMAS E FLOWER ESQUIRE
CHECK#107
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILT S
MARY C. LEWIS
REGISTER OF WILLS
.
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REV-1500 EX (&00)
. COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
. DEPT. 280601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL)
Fleisher, Eva P.
DATE OF DEATH MM--DD--YEAR)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF BIRTH (MM-DD-YEAR)
05-03-01 11-09-1907
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL)
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FILE NUMBER
21 - 01
05 88
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1:8:11. Original Return
o 4. Limited Estate
1:8:16. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
02. Supplemental Return
o 4a. Future Interest Compromise (dale of death after 12-t2-82)
o 7. Decedent Maintained a Living Trust attach a copy ofTrust)
o 1 O. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
2109 Market Street
Carn Hill, PA 17011
4. Mortgages & Notes Receivabie (Schedule D)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
COUNTY CODE
YEAR
NUM8ER
SOCIAL SECURITY NUMBER
195
32
- 0078
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
03. Remainder Return (date of death prior to 12-t3-82)
1:8:15. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) attach Seh 00
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THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO
NAME COMPLETE MAILING ADDRESS
Thomas E. Flower, Esquire
FIf'M NAM~ (if I\9lJliwjej
Saldls, Shun, 1'lower & Lindsay
TELEPHONE NUMBER
717 - 737 - 3405
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
::I.lro
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(11) 85,063.44
(12) 1,044,088.51
(13) none
(14) 1,044,088.51
X.O _ (15)
x.O_ (16)
x .12 (17)
x ,15 (18) 156,613.27
(19)
1,044,088.51
20
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
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15. Amount of Line 14 taxable at the spousal lax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
.
.,
...
.. /Decedent's Complete Address:
21W1lIi~srDE RD., CAMP HILL, P A 17011
CITY Camp Hill
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments '? 7) '7 I S _ 6) 2--
C. Discount
I STATE PA
(1) 156,613.27
I ZIP 17011
Total Credits (A+ B + C )
(2) f /':;7/7'';-' 07-
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due,
B. Enter the total of Line S + SA. This is the BALANCE DUE.
(513)
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
a. retain the use or income of the property transferred; _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~
b. retain the right to designate who shall use the property transferred or its income; _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
c. retain a reversionary interest; or - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - B
d. receive the promise for life of either payments, benefits or care? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? - - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ bJ
3. Did decedent own an "in trust for"cRayable upon death bank account or security at his or her death? _ U
4. Did decedent own an Individual Retirement Account. annuity. or other non-probate property which
contains a beneficiary designation? - - - - - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 0
No
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~
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~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 bollef, It Is true, correct and complete.
Declaration of prepar.. other than the personal representative Is based on all Information of which preparer has any knowledge.
ADDR S
Saidis, Shuff, Flower & Lindsay, 2109 Market St., Camp Hill, P A ! 70 11
DATE
/ ,..- (<j( r D 2-
,
DATE
/-17"'-02-
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 to the use of the surviving spouse is 3%
[72 P.S. 99116 (a) (1.1)(1)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 RS. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.S%, except as noted in 72 RS. 99116(1.2) [72 RS. 99116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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.
...
REV1\03EX. (197}(1)
SCHEDULE B
STOCKS & BONDS
"
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eva P. Fleisher
FILE NUMBER
21-01-0588
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
I.
DESCRIPTION
VALUE AT DATE
OF DEATH
Thirty (30) shares Agway Preferred Stock Series A, @ $100/share...................................... $ 3,000.00
2
3
4
5
6
7
8
9
10
11
13
14
TOTAL (Also enter on line 2, Recapitulation) $ 3,000.00
(If more space IS needed, inse- additional sheets of the same size)
..
REV-f50S EX - (1-97) (I)
,
ESTATE OF
Eva P. Fleisher
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-01-0588
Incl ude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
1. American Express Traveler's Checks ................................................................................... $ 250.00
2. Uncashed Fulton Bank cashier's check made to decedent .................................................... 34,167.64
3. Uncashed First Union National Bank cashier's check made to decedent's trust .................... 61,236.67
4. Mellon Bank CD #250073046C
Principal... ......................... ...................... ..... ... ..... .......... ....
Accrued Interest .................................................................
5. PNC Bank checking account # 5140020639
Principal......... ......................... ..... ......... .... ... ....
Accrued Interest ...............................................
6. Cash.......................................................................................................................................
7. U.S. Series E Savings Bonds
Principal (face value) ..............................................................
Accrued Interest ...... ................................ ................................
8. U.S. Series HH Savings Bonds
Principal............................................................................. ..
Accrued Interest ...... ......... .................. ................ ......... .........
36,672.98
1,226.36
35,638.76
13.19
659.53
5,925.00
32,734.12
11,500.00
189.67
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$ 220,213.~
~1-
.,
iIIEV1510 EX .(1.971(11
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
"'
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eva P. Fleisher
FILE NUMBER
21-01-0588
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.
DESCRIPTION OF PROPERTY % OF DECO S
IIEM INCLUDE THE NAME Of THE TRANSfEREE THEIR RELATIONSHIP TO DECEDENT ANO THE DATE Of TRANSfER. DATE OF DEATH INTEREST EXCLUSION TAXABLE VALUE
ATTACH A COPY Of THE DEED fOR REAL ESTATE
^"IMRI=R VALUE OF ASSET If APPLICABLE'
1. Eva P. Fleisher Revocable Intervivos Trust, Hershey Trust Co. 100%
L 8,401.75 Shares Nationwide Fund-Class D.......................... 161,825.23 161,825.23
2. 314 shares Hershey Trust Common Fund-Fixed Income..... 321,736.03 321,736.03
3. Harris Savings C/D #7100002867 ....................................... 54,041.95 54,041.95
Accrued Interest.............. 1,199.41 1,199.41
4. Harris Savings C/D #7100002870 ....................................... 108,061.89 108,061.89
Accrued Interest............. 1,802.35 1,802.35
5. PA State Bank C/D #040373............................................... 58,972.13 58,972.13
Accrued Interest............. 230.71 230.71
6. PNC Bank C/D #21001018209........................................... 43,962.69 43,962.69
Accrued Interest............. 154.12 154.12
7. PNC Bank C/D #21001018210 ........................................... 27,541.15 27,541.15
Accrued Interest............. 96.55 96.55
8. Fulton Bank C/D #222-0015665 ......................................... 42,653.89 42,653.89
Accrued Interest............. 1,566.65 1,566.65
9. Hershey Trust Temporary Investment Fund ........................ 82,037.91 82,037.91
Accrued Interest.............. 55.37 55.37
TOTAL (Also enter on line 7, Recapitulation) $ 905,938.03
..
(If more space IS needed, Insert additional sheets of the same size)
~
REVA51I EX. (1.97) (I)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Eva P. Fleisher
FILE NUMBER
21-01-0588
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. David M. Myers Funeral Home
Funeral with Mahogany Casket ........................................................... 7,200.00
Burial vault, casket placement, tent ..................................................... 1,095.00
Grave opening........................................................................................ 300.00
Clergy honorarium ................................................................................. 300.00
Grave Marker.......................................................................................... 574.00
Flowers, Lana's Flower Boutique............................................................ 185.50
Burial Clothing....................................................................................... ..II 0.00
Miller's Restaurant, Memorial Luncheon ............................................... 115.00
Death Certificates ... ............................................. ................. .................... 32.00
9,911.50
B. ADMINISTRATIVE COSTS:
1 Personal Representative s Commissions
Name of Personal Representative (s) ARLENE A. FLEISHER 33,083.00
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address 100 Mt. Allen Drive, Box 302, Mechanicsburg, P A 17055
City State Zip
Year(s) Commission Paid: 2002
2. Attorney Fees ISaidis, Shuff, Flower & Lindsay I 22,904.58
3. Family Exemption: (if decedents address is not the same as claimant s, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 544.00
5. Accountant s Fees
6. T ax Return Pre parers Fees
Cumberland Law Journal, Advertise estate .................................................. 75.00
7. Patriot News, Advertise estate ..................................................................... 107.67
Register of Wills, filing fees, petition to approve disclaimer by p.o.a. ...... 15.00
Additional Death Certificates..................................................................... 9.00
Federal income taxes owing on Savings Bond interest declared on
Decedent's final lifetime 1040 return (estimated).............................. 7,112.38
Hershey Trust Company -- fiduciary fees during (estimated) period
of a the estate: Junel, 2001 - May 31, 2001.............. 7,345.00 14,664.05
TOTAL (Also enter on line 9, Recapitulation) $ 81,107.13
(If more space is needed, insert additional sheets of the same size)
..
filEV.I612 EX . {1.97i (I)
"
ESTATE OF
Eva P. Fleisher
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-01-0588
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
2.
3.
4.
DESCRIPTION
Camp Hill United Methodist Church, balance of pledged amount........................................
Messiah Village, room and board .........................................................................................
Hershey Trust Co., trustee's fee.............................................................................................
Hershey Trust Co., year 2000 income tax preparation fee....................................................
AMOUNT
$ 870.00
900.00
1,836.31
350.00
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
s 3,956.31
REV-l513 EX - (191)(1}
SCHEDULE J
BENEFICIARIES
"
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF
Eva
~ F leishe.r
FILE NUMBER
J.l-ol- O.;S<g
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
t-JUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Harvey Fleisher Nephew 1/5
26 Champion Bend Cir., Houston, TX 77069
Steven Fleisher Nephew liS
P.O. Box 5112, Longview, TX 75608
David Fleisher Nephew liS
513 Carriage Dr., Tyler, TX 75703
Karen Wilkins Niece liS
3439 Kilbrush Dr., Arlington, TX 76014
Sheryl Hamilton Niece 1/5
2992 FM 1377, Princeton, TX 75407 - 2128
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
11. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
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)
.11
,
LAST WILL AND TESTAMENT
OF
EVA P. FLEISHER
I, EVA P. FLEISHER of the Borough of Camp Hill, Cumberland County,
Pennsylvania, declare this to be my La.st Will and Testament, hereby
revoking any will previously made by me.
I - I direct the payment of all my just debts and funeral
expenses out of my estate as soon as may be practical after my death.
II - I bequeath my furniture and household goods to my
sister, Arlene A. Fleisher, and my brother, Lester W. Fleisher.
III - I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate unto
my sisters, Arlene A. Fleisher and Helen M. Fleisher, and my brother,
Lester W. Fleisher, the share of a deceased brother or sister to be
divided between the survivors thereof.
IV - Should all of my sisters and brother be deceased at the
time of my death, then all of my estate of whatever nature and wherever
situate shall be paid to my nieces and nephews living at the time of
my death.
V - I appoint my sister, Arlene A. Fleisher, Executrix of
this, my Last Will and Testament.
Should my said sister fail to
qualify or cease to act as such, then I appoint my brother, Lester W.
p .~ . Jf:~/) . () 1
IA~)~~J'OA_~~/
Page I
ARNOLD & SLlKE, ATTORN EYS.AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
,
. I
Fleisher, to act in this capacity.
Should he fail to qualify or cease
to act as such, then I appoint my sister, Helen M. Fleisher, to act in
this Capacity. None of my personal representatives shall be required
to post bond in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on this,
the :;",~/}/} d./ day 0 f 1i"","-€ 4Yl- lAP h) , 19 85 .
Lf
14 ~. ~
If ~ <.4 . Q/-r./
Eva P. F eisher
( SEAL)
Signed, sealed, published and declared by EVA P. FLEISHER, Testatrix
therein named, on this and one (1) other sheet of paper as and for
her Last Will and Testament in our presence, who, in her presence, at
her request and in the presence of each other, have hereunto subscribed
our names as attesting witnesses. .
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Name 0"-
Camp Hill, PA
Address
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Name /
Landisburg, PA
Address
Page 2
ARNOLD & SLIKE, AITORNEYS.AT.LAW. 2109 MARKET STREET, CAMP HILL, PA 17011
. I
~
CO}~10rn~EALTH OF PENNSYLVANIA)
S8.
COUNTY
OF
CUMBERLAND)
WE, the undersigned, the testairix and the witn~sses, respectively,
whose names are signed to the foregoing instrument, being first rluly
sworn, do hereby declare to the undersigned authority that the testatri2<
signed and executed the instrument as her Last Will and Testament and
that she signed willingly {or willingly directed another to sign for
her), .and that she executed it as her free \..,ill 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 that time
eighte~n years of age or older, of sound mind, and under no constra~nt
or undue influence.
rS f?'~ I J1
.Jo.-a.../ .' ~ YP A ...<1' .0 ./J
. Testatrix
(w4~lA {!
It,'. Wi tness
( .
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Witness
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~
Subscr~bed, sworn to and acknowledged before me by the testatri~
and subs?7~bed a~d ~worn to bef?re me by both witnesses, this =<~~
day of L/~ , 198~. .
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I ~.>. I..-/p'~ ~...A-....../
;Notary Publi c
THELMA S, McCAUSLIN, NOT.f\RY PUBLIC
My CommissIon Expires July 3, 1988
Camp Hill, PA Cumberland County
ARNOLD & SLIKE, ATTORNEYS-AT. LAW, .2109 MARKET STREET, CAMP HILL, PA 17011
SAIDIS.
HUFF &
1ASLAND
rroRNEYSeATel.lt.W
09 Market Street
Camp Hill. PA
REVOCABLE TRUST AGREEMENT
THIS AGREEMENT made this
.- . '57
d-{-
day of
~Cf}UA-,{
2000 by and between EVA P. FLEISHER of the Borough of Camp Hill, Cumberland County,
Pennsylvania, hereinafter called "settlor" and HERSHEY TRUST CO. of 100 Mansion Road
east, Hershey, Dauphin County, Pennsylvania, hereinafter called "trustee," WITNESSETH:
WHEREAS, settlor desires to create a revocable trust of certain assets for the purposes
hereinafter contained;
NOW, THEREFORE, in consideration of the mutual convenants contained herein,
settlor intends to assign, convey, transfer, set over and deliver to trustee certain assets of settlor
to have and to hold the same and any other assets which the trustee may hereafter at any time
hold or acquire hereunder, all of which assets being hereinafter referred to collectively as the
trust estate, IN TRUST, nevertheless, for the following uses and purposes and subject to the
terms and conditions hereinafter set forth.
I
Trustee shall hold, maintain, invest and reinvest the trust estate for the benefit of settlor.
It shall collect the income therefrom and first pay any expenses of the trust, including trustee's
reasonable expenses incurred in performance of its duties and reasonable compensation to the
trustee for its services. Trustee shall pay such part of the income and principal as the trustee, in
its discretion, believes is necessary and proper for the support and maintenance of settlor, and
may disperse such amounts in anyone of the following ways:
A.
To that person or corporation who is taking care of or has custody
of the settlor;
B. Directly to the settlor;
SAIDIS,
HUFF &
1ASLAND
ITORNEYSoAToU.W
09 Market .Street
C.1mp Hill, PA
C. To any creditor of settlor for his benefit.
II
Upon the death of settlor, this trust shall continue for the benefit of settlor's sister and
brother, Arlene A. Fleisher and Lester W. Fleisher so long as either of them is living, the same
powers and duties as were the case while settlor was living and as are set forth in Paragraph I,
~
hereinbefore stated. In addition thcrefore trustee shall have the discretion to accumulate the
income if it is not necessary for the support of settlor's brother and sister, or to allocate the net
income equally among the remainder beneficiaries hereinafter stated.
When settlor and her brother and sister are deceased, this trust shall terminate and the
balance then remaining, including any accumulated and undistributed income, shall be paid to
the following named nieces and nephews, the share of deceased niece or nephew to be paid to his
or her issue per stirpes.
A. Harvey Fleisher, 26 Champions Bend Circle, Houston, TX 77069
B. David Fleisher, 513 Carriage Drive, Tyler, TX 75703
C. Steven Fleisher, P.O. Box 5112, Longview, TX 75608
D. Mrs. Karen Wilkins, 3439 Kilrush Drive, Arlington, TX 76014
E. Mrs. Sheryl Hamilton, 2992 FM 1377, Princeton, TX 75407-2128
III
No interest in income or principal shall be assignable by, or available to anyone having a
claim against, a beneficiary before actual payment to the beneficiary.
IV
Trustee shall have the power but not the duty to make such expenditures out of this trust
as, in its discretion, it may consider desirable in order to facilitate the settlement of the estate of
t.
SAIDIS,
iHUFF &
MASLAND
ATI'ORNEYSoATol.A W
2109 Market Street
Clmp Hill. PA
settlor. In exercising such power, trustee may pay in whole or in part any of the following items:
the expenses of last illness and burial, including cost of gravemarker; debts; income taxes; death
taxes on any and all property included in the gross estate for tax purposes; and all other items in
connection with the settlement of the estate. Any such items may be paid directly by trustee or
the funds for their payment may be transferred by trustee to the executor or the administrator of
the said estate, and neither such executor or administrator nor any beneficiary of such estate shall
be required to reimburse trustee for any funds so paid or transferred.
v
Settlor hereby reserves, exercisable whenever and as often as settlor may wish while
settlor is living, the power to withdraw all or part of the principal, to add to the trust upon
approval and acceptance by the trustee, and to revoke or alter this trust in whole or in part by
writings other than a Will delivered to the trustee, but not to increase the responsibilities of the
trustee without its written consent.
VI
Any corporation resulting from any merger, conversion or consolidation to which
Hershey Trust Co. may be a party or any corporation otherwise succeeding generally to all or the
greater part of the assets and business of Hershey Trust Co.. shall be the successor to it as trustee
hereunder without the execution nor filing of any paper or any further action on the part of any
party hereto or beneficiary thereunder.
VII
This instrument shall be construed and administered in accordance with the laws of the
Commonwealth of Pennsylvania. The validity of the trust hereby created shall be determined in
accordance with the laws of the Commonwealth of Pennsylvania.
.
SAIDIS,
HUFF &
MAS LAND
A1TORNEYS-AToLAW
!l09 Market Street
Camp Hill. PA
VIII
My trustee hereinafter named shall have the following powers and duties, in addition to
those vested in it by law and other provisions of this Will:
A. To retain any or all of the assets of this trust, real or personal ,
including its own stock, without regard to any principle of diversification or risk.
B. To invest in all forms of property, including stock, common trust
funds and mortgage investment funds whether operated by it or others, without restriction
to investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard
to any principle of diversification or risk.
C. To sell at public or private sale, to exchange, or to lease for any
period of time, any real or personal property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions as it deems proper.
D. To allocate receipts and expenses to principal or income or partly
to each as it from time to time thinks proper in its sole discretion.
E. To make payment to the parents or guardians of any minor or
incompetent beneficiary.
F. To hold property in my name or in its name, or in the name of a
nominee or unregistered.
G. To lend to, or purchase from, my executor even though trustee may
also be such executor.
IX
Trustee shall receive compensation for the performance of its functions hereunder in
accordance with its standard schedule of fees in effect from time to time during the period over
which its services are performed; provided that trustee agrees to calculate its fees based on the
combined assets of this trust and identical trusts for Arlene Fleisher and Lester Fleisher and
charge the proportionate part of the fee to each trust. Consideration will be given to a reduction
of trustee's fees depending on the type of investments authorized by Settlor.
.
SAIDIS,
SHUFF &
MASLAND
A17ORNEYSoAToL.\W
2109 Market Street
Camp Hill. P A
IN WITNESS WHEREOF, the parties hereto have set their hands and seals the day and
year first above written.
,~
J .
AT. . T:
de -0. "7f--
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~ /\;-->0/ ~ d ( .{. Q...-1~"...
Eva P. Fleisher
(SEAL)
HERSHEY TRUST CO.
By:~#I
Trust 0 Ie
~
GENERAL }?Oi;]ER OFA'1''1'O;?NEY
~--~ q.". "'oo --.~" ..........-A--.4
I, LESTIUt W. FLEISHER, do hereby appoint my sister, ARLENE A.
FLEISHER, as my attorney-in-faot \'dt.h powOjr to transact any business
at all in m::t navne as though :r myself ~"ere aoting.
This power includes, but is not limited to" the followin9':
1. To write checks, and to e'<ecute a.nd deliver payment. and
withdrawal orders on any accounts that I may have with any bank or
oth$r similar institution, and to deliver the checks or money paid or
wi thdrawnto any person ,group of persorlS, or associations 1 an\i to
endorse checks or other instruments for deposit or COllection;
2. To take all lawful steps t.o recover, oollect and receive
any amounts of money now or hereafter owtng or payable to me, and to
compromis(~ and. execute releases or other sufficient discharges for
them;
trust;
3~ To withdraw and receive the income or oorpus of any
benefit;
4. To su~ and settle suits of any kind in my name or for nw
5. To buy, sell, :tnortgag.~, hypoth~(Hlte, or grant security
interests in iiny kind of tangible or intanflible personal 'Property;
6. TO s19'%"11 assign ()r endorse ~.f1.y securit:y issu~d by any
corporation, ba~~ or other organization and to eXGrolse any rights
,.,1 th respect thereto that I may hav~ j
7 ~ To lease, so11, releasfiJ t convey, (,JlxtingUish or mo.rt:.gage
any interest in real property on such terr,~ as may be d~emed advisab~e;
and to manage, r~pair, improve, maintain, restore, build or develop
such property;
a. '!'o pur-ella'S!.'} or othlZi~dme acqu.ire an.V lnt-~r0st.
...nr-u4......,.. .r.'-""{'1'<~"5:J.jh.n'......~ ""'.....::01 ,....-...""'"""~....+-.. "n.;r: t'" ~l~""'''''~''""''''''l ..1.",,~.J!...
~""""''''''''-i "A",;.,. P!:.i,..- J:,Jt}Q....>r:;;aD....,,_I'~~~- -~-...,~ ~ It~i-,.,:~,~ 1.""b;o,.,J'.t'.I~-",," -r.....:t ~~~ '!>A ..,:} {~-~'~~''t.....~'~ ~<I.-.J..J.. ~'i;~*,..,.i:..~Q
at.;;StlL'[ln{.':es in ti:,e lal4 i-or :f}1"t'Cll 1)J:c;p\~~rt_~t,f
in G.n.d
,~nd other
ARN OLD & SLIKE, ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, PA 17011
9. ~o execute, d$liver and ncknoW'ledg~ deeds, deeds of
trust, covenants, indentures, agrea.'nents, mortgages, hypotheaat.ions#
hills of ladinq, bills, bonds, notes, receipts, evidences of debts,
releases and sati$Sfactions of mortgage, jud.gment, ground rents and
other debts:
10.. '1'Oent.er rr.y safe deposit boxes and t.o open new safe
deposit boxes, and to add to or remove any of the oontents of. any $ueh
safe deposit boxes, and to close out. any of t.he bo:<es;
11. To borrow ITlone.y for my acoount on 'i'1h,3.'t;ever 'terms and
conditions may be deemed advisable, including the right to borrow
money on ally insuranoa policies issued on my life for any purpose, and
to pledge, assign and deliver such policies as seourit.y;
12. To prepare, execute and file all tax returns required
to be mad'~ by rile, to pay the taXQ.$ due, to colleot Any refunds;' to
Sign waivers cjctending tbe period for the assessment ofsucb t<(l~es or
deficiencies in them, to sign consents to the imrnediate C\sseSStaent. of
deficienoies and ,-acc0ptances of proposed overassessmants, to $)tOQute
olosing agreements, a.nd t.o engage and appoint att.orneys to repre$ent
me in connect.ion with any matters arising befor.e any federal, state or
local taxing agency;
13.'1.'0 disclaim ~ny interest in proparty, ;llnd to claim an
elective share of the estate of my deceased SpOUfiE~;
14. 'to r~nOllI"LCe fiduoiary _positions"
15. To arrange for my entranoe to an.a care at any hospital,
nursing home, heal~) cent~r, aonva10sc~nt home, retirement bome, or
similar insti-t:.ution, and to arrange for, cons~nt t.o, \'laive and term1nate
any and all medical and surgical procedures on my behalf, inoluding
the administration of drugs, and to pay all bills for my care;
16.
to anexiating
To create a trust. for my benefit. an.d to lniaka additions
trust for~my benefit.
If my attorney-in-faot named abovo shall he or beCOhltJ t.Hlt~ble or
url~iilling to ilH;':1:\te or to oontinue to ~ervf~, then :r appoint: in h~:u: s.1:aad
or as her SUCCfJ$SOr my sister ,Eva P ~ Fleizher. Subject to the
forewoing t 1: authorize ~nyt\ttorney-in-ff:!Gt tc. appoint ,il subst:.i'':.t~1:~ or
ARNOLD & SLlKE. ATTORNEYS-AT-LAW, 2109 MARKET STREET, CAMP HILL, FA 17011
.
Successor to act as attorney-in-fact v-lith the same pow>~.rs a$ though
named by me in .this Pot'ierof Attorney.
I do hereby ratify and confinl1 all that my attorney-in-f.lot and a
substitute or successor shall lawfully do, or cause to be done, by
virtue of this Power of .I\ttorney.
This PO\-'!7er of Attorney shall not baaffocted by my physical or
mental disability or incapacity or by lmcertainty as to whether I am
dead or' alive, and it may be accepted and relied ur~n by anyone to
whom it i$ presented until such person ei~l&r (1) receives written
notice of revocation by me or a guardian (or similar fiduoiary) ot my
ctlstate, or (li) .has actual knowledge of my d.eath.
My attorney-in-fact shall be entitlod to reaaonable oompensation
for servicas performed hereund~r.
IN WITNESS flHEPJ~Ol"' land inb:mdinq to he legally bound hereb;v, I
I
have signed this Power of Attorney t..l1is _.._....;.~_.:i:.)_! ~.~__ day of
.)1/?-4 JJ__t-?L--l.L~
, 1985.
i1I~rNgSS :
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ARNOLD & SLlKE, ATTORNEYS.AT.LAW. 2109 MARKET STREET, CAMP HILL, PA 17011
CO~l{l\i.Ol'W"NgALTH OF :p Ef,fwSYL VANIA)
: 550
COUNTY
O"'Il'..
..1.."
CU1l-1BE:RLANO)
~ .//{ ~I
On this, the d./ ". day Of..J!L~
, 1985, before me,
the undersigned officer, personally appear~d LESTER ~1. FLlSISHSR, known
to me (or satisfactorily proven) to be the persQn "those name is
subscribed to the within instrui11ent, and acknowledged that he $x&cutGd
t.he same for the purposes therein containii)d.
IN WITNESS WHEREOF, I have hereunto set my hand and official
seal.
/~4 d:LL
..----.--......;..;:.:-.-. . .. ... ,
Hota.ry Public
THELMA S. McCAUSLIN, NOTARY p ."..
My Commission r. . . UBUC
eXPires July '1 c ~
Camp Hill, PA C. '. l!)"S
Umber/and COunty
ARNOLD & SLIKE, ATTORNEYS-AT-LAW. 2109 MARKET STREET. CAMP HILL. PA 1701 )
IN RE:
ESTATE OF EVA P. FLEISHER,
decedent
: IN THE COURT OF COMMON PLEAS
: OF CUMBERLAND COUNTY
: PENNSYLVANIA
:ORPHANS' COURT DIVISION
:WILL NO. 21-01-0588
~:&
AND NOW, this ~ day of
, 2001, in consideration of
the within Petition and attachments, it is hereby Ordered and Decreed that
Petitioner Arlene A. Fleisher is authorized pursuant to 20 P.S. 96201, as agent
under the power-of-attorney of Lester W. Fleisher, to disclaim all of Lester W.
Fleisher's interest in the probate and non probate estates of Eva P. Fleisher.
llo.- ~.
L-
J.
.
August 29, 2001
Mr. Robert Reitzel
Hershey Trust Company
100 Mansion Road East
P.O. Box 445
Hershey, PA 17033-0445
RE: EVA FLEISHER TRUST
TO THE TRUSTEE:
DISCLAIMER AND RENUNCIATION
I, Arlene A. Fleisher, hereby exercise the rights granted to me in Chapter 62 of the
Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. 996201-6207, and I hereby disclaim
and renounce the beneficial life interest given me in the first paragraph of Article " of the
inter vivos trust instrument executed by my sister Eva P. Fleisher on August 21,2001.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto set my
hand this J!L day of fh,..1lA~ t , 2001.
(j' }) J 0_" "- O. ~)().1 -=Sj~
Arlene A. Fleisher
DISCLAIMER BY ATTORNEY-IN-FACT
I, Arlene A. Fleisher, as attorney-in-fact for Lester W. Fleisher, acting under the
authority to disclaim conferred upon me by the aforesaid principal, under the attached
power of attorney, hereby disclaim and renounce on behalf of Lester W. Fleisher the
beneficial life interest given to him in the first paragraph of Article II of the inter vivos trust
instrument executed by my sister Eva P. Fleisher on August 21,2001.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto set my
hand this ~11 day of ,Lk..~ iA-\; t , 2001 .
n n
LLl.JLQ._;w..
.... .-f '1. Ji'
( I .-~..- 1-" l ~> ., " ,
_ t j.-- -...... ~""_'- ...r -...>-'..........
Arlene A. Fleisher, for Lester W. Fleisher by p.o.a.
/l ;tJ. '.~ i{ .'7', /1,. . Ii '
...... J/ _~'. ( . _. '- ) ..::t"_x!.<..'_"'....ylA,;J
Ij-j(j r+ t--eJ~'- ~--~ .
4
August 29, 2001
TO THE EXECUTRIX OF
THE ESTATE OF EVA P. FLEISHER:
DISCLAIMER AND RENUNCIATION
I, Arlene A. Fleisher, hereby exercise the rights granted to me in Chapter 62 of
the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. ~~ 6201-6207, and I
hereby disclaim and renounce the interest given me in Article III of the Last Will and
Testament executed by my sister Eva P. Fleisher on November 22, 1985.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto
set my hand this J'r day of .Auf 1<5 r. 2001.
{~ Q. ~/V
Arlene A. Fleisher
DISCLAIMER BY ATTORNEY-IN-FACT
I, Arlene A. Fleisher, as attorney-in-fact for Lester W. Fleisher, acting under the
authority to disclaim conferred upon me by the aforesaid principal, under the
attached power of attorney, hereby disclaim and renounce on behalf of Lester W.
Fleisher all interest given to him under the Last Will and Testament executed by our
sister Eva P. Fleisher on November 22, 1985.
In Witness Whereof, and intending to be legally bound hereby, I have hereunto
set my hand this d-~ day of ~iA.s,r: 2001.
Ik'
Ot.=';tl !,,~
, ' U, ('1
" f'L ~ - () 1', \ 'J\{,L, ~n ." C'
lL)~~ G.. <:r:_<-Q ,.L.Q.lJ'1.)...V ~.l...j:.c<-o:LV .'<.:..-,::.,~.,,~)
Arlene A. Fleisher, for Lester W. Fleisher by p.o.a.
AGWAY INC., SECURITIES DEPT., PO BOX 4761, SYRACUSE, NY 13221-4761
August 30, 2001
Law Offices
Thomas E Flower
2109 Market St
Camp Hill PA 17011
Re: Estate of Eva P Fleisher
Dear Mr. Flower:
This is in response to your letter of July 19, 2001, in which you request the date of
death value on stock outstanding as follows:
n/o Eva P Fleisher - SS# 195-32-0078
SECURITY TYPE
6% Preferred Stock Series A
6% Preferred Stock Series A
CERTIFICATE # $ VALUE
D-I0987 (20 shs/$100 par) $2,000.00
D-29255 (10 shs/$100 par) $1,000.00
DATE
ISSUED
6/30/65
6/30/79
Please be advised the value of Agway securities remains at the par and/or face value
and does not fluctuate as those securities traded on the public exchanges. In view of
this, on May 3,2001, the value was as stated above.
lfyou have any questions, please call me at 315-449-7479.
Sincerely,
6aJc~q~~y~
Barbara Johnson 0
-. , ,..- ".
'-"~"v.'t), '~''\I. \ r i ~
· __.l.__Jl.~ ''-.~L.J ~. (t.....l~.j1._i-__.fl...._~
Redemption Date:~~)
Inventory 1
Inventory Summary
Number Inventory Redemption
of Bonds Value Value Interest
Pre-January 1990 Issue Dates: 129 $37,177.87 $37,177.87 $32,734.12
January 1990 and Later Issue Dates: 0 $0.00 $0.00 $0.00 *
129 $37,177.87 $37,177.87 $32,734.12
* Proceeds from Series EE & I savings bonds with issue dates beginning January 1990
may be eligible for special tax exemption when used for post-secondary education.
For further information concerning the benefits and restrictions that apply,
please contact the Internal Revenue Service.
1 These bonds are not eligible for payment within 6 months of their issue date.
2 These bonds have reached final maturity and will earn no additional interest.
They can be exchanged for HH bonds within a year of their final maturity date.
3 These bonds have reached final maturity and will earn no additional interest.
They are not eligible for exchange for Series HH bonds since they have been held
over a year past their final maturity date.
4
Inventory 1
Inventory Detail
Redern.p ti on Date: 5/2001
Issue Yield Next Final
Serial Number Denom. Series Date Value Interest To Date Accrual Maturity
Q1877 241750E $25 E 3/1961 $201.37 $182.62 6.02% 3/2001 2
Q1894419432E $25 E 6/1961 $199.96 $181.21 6.04% 6/2001 6/2001
Q1907 00 9015E $25 E 9/1961 $200.13 $181. 38 6.12% 6/2001 9/2001
Q1921182566E $25 E 9/1961 $200.13 $181. 38 6.12% 6/2001 9/2001
Q1947436234E $25 E 6/1962 $200.61 $181.86 6.21% 9/2001 6/2002
Q1935222917E $25 E 3/1962 $200.11 $181.36 6.20% 6/2001 3/2002
Q1962593413E $25 E 9/1962 $199.97 $181. 22 6.28% 6/2001 9/2002
Q1971940619E $25 E 12/1962 $200.81 $182.06 6.30% 9/2001 12/2002
Q1982067716E $25 E 3/1963 $199.71 $180.96 6.37% 6/2001 3/2003
Q1995519154E $25 E 6/1963 $201.20 $182.45 6.39% 9/2001 6/2003
Q2011583237E $25 E 9/1963 $198.20 $179.45 6.43% 6/2001 9/2003
Q2034887783E $25 E 12/1963 $199.43 $180.68 6.45% 9/2001 12/2003
Q2049452154E $25 E 3/1964 $196.41 $177.66 6.50% 6/2001 3/2004
Q2067152362E $25 E 6/1964 $197.70 $178.95 6.51% 9/2001 6/2004
Q2079525776E $25 E 9/1964 $194.72 $175.97 6.56% 6/2001 9/2004
C1006475317E $100 E 10/1972 $479.48 $404.48 6.66% 8/2001 10/2002
C1006452574E $100 E 9/1972 $479.48 $404.48 6.66% 7/2001 9/2002
Cl004 9544 82E $100 E 8/1972 $479.48 $404.48 6.66% 6/2001 8/2002
C1012158433E $100 E 11/1972 $479.48 $404.48 6.66% 9/2001 11/2002
C1000427392E $100 E 5/1972 $481.96 $406.96 6.56% 9/2001 5/2002
C1002172395E $100 E 6/1972 $483.32 $408.32 6.57% 10/2001 6/2002
C1003342167E $100 E 7/1972 $488.00 $413.00 6.60% 11/2001 7/2002
C532459474E $100 E 6/1972 $483.32 $408.32 6.57% 10/2001 6/2002
C532476673E $100 E 2/1972 $481.92 $406.92 6.56% 6/2001 2/2002
C534651381E $100 E 3/1972 $481.96 $406.96 6.56% 7/2001 3/2002
C1000409730E $100 E 4/1972 $481.96 $406.96 6.56% 8/2001 4/2002
C532442664E $100 E 12/1971 $488.80 $413.80 6.49% 10/2001 12/2001
C522683978E $100 E 6/1971 $502.36 $427.36 6.48% 6/2001 6/2001
C522701074E $100 E 7/1971 $498.88 $423.88 6.45% 7/2001 7/2001
C522718210E $100 E 8/1971 $487.64 $412.64 6.49% 6/2001 8/2001
C522744116E $100 E 9/1971 $487.64 $412.64 6.49% 7/2001 9/2001
C530451081E $100 E 10/1971 $487.64 $412.64 6.49% 8/2001 10/2001
C531687953E $100 E 11/1971 $487.64 $412.64 6.49% 9/2001 11/2001
C520208044E $100 E 5/1971 $506.40 $431. 40 6.47% 5/2001 2
C448975728E $100 E 10/1964 $778.88 $703.88 6.56% 7/2001 10/2004
C451123851E $100 E 11/1964 $778.88 $703.88 6.56% 8/2001 11/2004
C451159997E $100 E 12/1964 $783.92 $708.92 6.58% 9/2001 12/2004
C451173694E $100 E 1/1965 $783.92 $708.92 6.58% 10/2001 1/2005
C451196523E $100 E 2/1965 $719.04 $644.04 6.33% 11/2001 2/2005
C451218873E $100 E 3/1965 $701.52 $626.52 6.35% 6/2001 3/2005
C452397149E $100 E 4/1965 $701. 44 $626.44 6.35% 7/2001 4/2005
C452415305E $100 E 5/1965 $701. 44 $626.44 6.35% 8/2001 5/2005
C452437329E $100 E 6/1965 $639.12 $564.12 6.08% 9/2001 6/2005
C452455413E $100 E 7/1965 $639.12 $564.12 6.08% 10/2001 7/2005
C452473543E $100 E 8/1965 $634.80 $559.80 6.06% 11/2001 8/2005
C457515632E $100 E 9/1965 $622.24 $547.24 6.09% 6/2001 9/2005
C457535130E $100 E 10/1965 $622.24 $547.24 6.09% 7/2001 10/2005
C4 57 555221E $100 E 11/1965 $622.24 $547.24 6.09% 8/2001 11/2005
C520174303E $100 E 3/1971 $506.40 $431.40 6.47% 3/2001 2
C519148177E $100 E 2/1971 $506.40 $431.40 6.47% 2/2001 2
C520191105E $100 E 4/1971 $506.40 $431.40 6.47% 4/2001 2
Q2015829325E $25 E 9/1963 $198.20 $179.45 6.43% 6/2001 9/2003
Q2015829397E $25 E 10/1963 $198.20 $179.45 6.43% 7/2001 10/2003
1 = Not eligible for payment (purchase price) 2 = Matured (exchangable for HH) 3 = Matured (not exchangable)
* = Possibly eligible for U.S. Savings Bond Education Benefit Program.
See footnotes on Inventory Totals page.
1
.- Inventory 1
j Inventory Detail (continued)
Redemption Date: 5/2001
Issue Yield Next Final
Serial Number Denom. Series Date Value Interest To Date Accrual Maturity
Q2027893314E $25 E 11/1963 $198.20 $179.45 6.43% 8/2001 11/2003
Q2027893393E $25 E 12/1963 $199.43 $180.68 6.45% 9/2001 12/2003
Q2027 8 934 91E $25 E 1/1964 $199.43 $180.68 6.45% 10/2001 1/2004
Q2034014180E $25 E 2/1964 $201.34 $182.59 6.48% 11/2001 2/2004
Q2043067574E $25 E 3/1964 $196.41 $177.66 6.50% 6/2001 3/2004
Q2048845159E $25 E 4/1964 $196.39 $177.64 6.49% 7/2001 4/2004
Q2054363431E $25 E 5/1964 $196.39 $177.64 6.49% 8/2001 5/2004
Q2057225116E $25 E 6/1964 $197.70 $178.95 6.51% 9/2001 6/2004
Q2057225191E $25 E 7/1964 $197.70 $178.95 6.51% 10/2001 7/2004
Q2057225269E $25 E 8/1964 $199.63 $180.88 6.54% 11/2001 8/2004
Q207164 0682E $25 E 9/1964 $194.72 $175.97 6.56% 6/2001 9/2004
Q2071640773E $25 E 10/1964 $194.72 $175.97 6.56% 7/2001 10/2004
Q2088065003E $25 E 11/1964 $194.72 $175.97 6.56% 8/2001 11/2004
Q2088065053E $25 E 12/1964 $195.98 $177.23 6.58% 9/2001 12/2004
Q2087323199E $25 E 1/1965 $195.98 $177.23 6.58% 10/2001 1/2005
Q2104428167E $25 E 2/1965 $179.76 $161.01 6.33% 11/2001 2/2005
Q2104428347E $25 E 3/1965 $175.38 $156.63 6.35% 6/2001 3/2005
Q2104428421E $25 E 4/1965 $175.36 $156.61 6.35% 7/2001 4/2005
Q2104428491E $25 E 5/1965 $175.36 $156.61 6.35% 8/2001 5/2005
Q2117426295E $25 E 6/1965 $159.78 $141.03 6.08% 9/2001 6/2005
Q2119476779E $25 E 7/1965 $159.78 $141.03 6.08% 10/2001 7/2005
Q2127 944244E $25 E 8/1965 $158.70 $139.95 6.06% 11/2001 8/2005
Q2136918804E $25 E 9/1965 $155.56 $136.81 6.09% 6/2001 9/2005
Q2147312636E $25 E 10/1965 $155.56 $136.81 6.09% 7/2001 10/2005
Q2147838564E $25 E 11/1965 $155.56 $136.81 6.09% 8/2001 11/2005
Q1865176563E $25 E 2/1961 $199.07 $180.32 5.99% 2/2001 2
Q1874121542E $25 E 3/1961 $201.37 $182.62 6.02% 3/2001 2
Q1874121597E $25 E 4/1961 $201.36 $182.61 6.02% 4/2001 2
Q1880002366E $25 E 5/1961 $201.36 $182.61 6.02% 5/2001 2
Q1888158109E $25 E 6/1961 $199.96 $181.21 6.04% 6/2001 6/2001
Q1888158177E $25 E 7/1961 $199.96 $181.21 6.04% 7/2001 7/2001
Q1888158244E $25 E 8/1961 $201.87 $183.12 6.07% 8/2001 8/2001
Q1898612406E $25 E 9/1961 $200.13 $181.38 6.12% 6/2001 9/2001
Q1898612472E $25 E 10/1961 $200.11 $181.36 6.12% 7/2001 10/2001
Q1903321537E $25 E 11/1961 $200.11 $181. 36 6.12% 8/2001 11/2001
Q1913612201E $25 E 12/1961 $200.70 $181. 95 6.13% 9/2001 12/2001
Q1913612327E $25 E 1/1962 $200.70 $181.95 6.13% 10/2001 1/2002
Q1927268005E $25 E 2/1962 $202.64 $183.89 6.16% 11/2001 2/2002
Q1932091208E $25 E 3/1962 $200.11 $181. 36 6.20% 6/2001 3/2002
Q1932091304E $25 E 4/1962 $200.09 $181.34 6.20% 7/2001 4/2002
Q1932091385E $25 E 5/1962 $200.09 $181.34 6.20% 8/2001 5/2002
Q1944854571E $25 E 6/1962 $200.61 $181.86 6.21% 9/2001 6/2002
Q1948346668E $25 E 7/1962 $200.61 $181. 86 6.21% 10/2001 7/2002
Q1948346747E $25 E 8/1962 $202.53 $183.78 6.24% 11/2001 8/2002
Q1955811926E $25 E 9/1962 $199.97 $181.22 6.28% 6/2001 9/2002
Q1960118410E $25 E 10/1962 $199.98 $181.23 6.29% 7/2001 10/2002
Q1967698025E $25 E 11/1962 $199.98 $181. 23 6.29% 8/2001 11/2002
Ql967698087E $25 E 12/1962 $200.81 $182.06 6.30% 9/2001 12/2002
Q1973141562E $25 E 1/1963 $200.81 $182.06 6.30% 10/2001 1/2003
Q1983382146E $25 E 2/1963 $202.76 $184.01 6.32% 11/2001 2/2003
Q1983382237E $25 E 3/1963 $199.71 $180.96 6.37% 6/2001 3/2003
Q1992902125E $25 E 4/1963 $199.68 $180.93 6.37% 7/2001 4/2003
Q1992902204E $25 E 5/1963 $199.68 $180.93 6.37% 8/2001 5/2003
1 = Not eligible for payment (purchase price) 2 = Matured (exchangable for HH) 3 = Matured (not exchangable)
* = Possibly eligible for U.S. Savings Bond Education Benefit Program.
See footnotes on Inventory Totals page.
2
,..~ Inventory 1
4 Inventory Detail (continued)
Redemption Date: 5/2001
Issue Yield Next Final
Serial Number Denom. Series Date Value Interest To Date Accrual Maturity
Q1992902293E $25 E 6/1963 $201.20 $182.45 6.39% 9/2001 6/2003
Q2000633168E $25 E 7/1963 $201.20 $182.45 6.39% 10/2001 7/2003
Q2010586338E $25 E 8/1963 $203.17 $184.42 6.41% 11/2001 8/2003
Q2558527561E $25 E 2/1971 $126.60 $107.85 6.47% 2/2001 2
Q2569403188E $25 E 5/1971 $126.60 $107.85 6.47% 5/2001 2
Q2569403220E $25 E 4/1971 $126.60 $107.85 6.47% 4/2001 2
Q2569403052E $25 E 3/1971 $126.60 $107.85 6.47% 3/2001 2
Q2569403570E $25 E 5/1971 $126.60 $107.85 6.47% 5/2001 2
Q2584128162E $25 E 6/1971 $125.59 $106.84 6.48% 6/2001 6/2001
Q2584128160E $25 E 6/1971 $125.59 $106.84 6.48% 6/2001 6/2001
Q2584128161E $25 E 6/1971 $125.59 $106.84 6.48% 6/2001 6/2001
Q2603195106E $25 E 9/1971 $121.91 $103.16 6.49% 7/2001 9/2001
Q2603195577E $25 E 10/1971 $121. 91 $103.16 6.49% 8/2001 10/2001
Q2622485553E $25 E 11/1971 $121. 91 $103.16 6.49% 9/2001 11/2001
Q2622485554E $25 E 12/1971 $122.20 $103.45 6.49% 10/2001 12/2001
Q2628194060E $25 E 1/1972 $122.60 $103.85 6.50% 11/2001 1/2002
Q2628194868E $25 E 2/1972 $120.48 $101.73 6.56% 6/2001 2/2002
Q5002932365E $25 E 3/1972 $120.49 $101. 74 6.56% 7/2001 3/2002
Q5011 05 94 66E $25 E 4/1972 $120.49 $101.74 6.56% 8/2001 4/2002
Q5012572142E $25 E 5/1972 $120.49 $101.74 6.56% 9/2001 5/2002
Q5019446967E $25 E 6/1972 $120.83 $102.08 6.57% 10/2001 6/2002
Q5019446966E $25 E 6/1972 $120.83 $102.08 6.57% 10/2001 6/2002
Q5019446965E $25 E 8/1972 $119.87 $101.12 6.66% 6/2001 8/2002
1 = Not eligible for payment (purchase price) 2 = Matured (exchangable for HH) 3 = Matured (not exchangable)
* = Possibly eligible for U.S. Savings Bond Education Benefit Program.
See footnotes on Inventory Totals page.
3
.d4-c'llll1 Ie:- f'l1
r>Nl.J:jHNK l. 1 r Uer>HK Ilo/eN I
'H c' (f'l:> f:Jl'J:> ( r> . llc'/tlc'
0. PNCBAN<
CHECKING ACCOUNT
#5140020639
Established 08/07/1993
EVA P FLEISHER.
DOD Balance: $35,638.76 + $13.19 accrued interest
Our office only provides date of death balances for IRA's, CD's, Checking and
Savings accounts. We do ~ Financial Transactions or Statement Orders. For
Further information please call1-8004-BANKER or your local PNC Branch and
ask to speak with a Financial Services Representative.
Sincerely,
~ uJJ2JJ{)-
Rachelle Wells
1-800-762-1775
Page 2 of2
A member of The PNC fin3ncilll Services Group
Or'lt PNC Plaza 249 Fifth Av....r'lul" Pittsburgh PcnnsvlvilrJiil 157.72 2707
TOn::L P. 02
.....J'--"""~~
(,
~
@ Mellon Bank
Account
Number Account Title
Tuesday, July 31, 2001
Eva P Fleisher
250-073046-C
Date Opened: 05/19/1993
Principal BalInt from Last
as of DOD Posting to DOD
$36,672.98 $1,226.36
Account Type: TO
Account Bal YTD Int to
as of DOD DOD
$37,899.34 $1,226.36
"
Page 2 of 2
..
A
,-
Eva P. Fleisher T/U/A
Market Value as of May 3, 2001
Market
Value
8,410.75 shares Nationwide Fund - Class D
314 shares Common Trust Fund - Fixed Income
Harris Savings C/D #7100002867
Harris Savings C/D #7100002870
P A State Bank C/D #040373
PNC Bank C/D #21001018209
PNC Bank C/D #21001018210
Fulton Bank C/D #222-0015665
Temporary Investment Fund
$ 161,825.23 $
321,736.03
54,041.95
108,061.89
58,972.13
43,962.69
27,541.15
42,653.89
82,037.91
Total Trust Assets at Date of Death
Accrued
Interest
0.00
1,199.41
1,802.35
230.71
154.12
96.55
1,566.65
55.37
Total
Value
$ 161,825.23
321,736.03
55,241.36
109,864.24
59,202.84
44,116.81
27,637.70
44,220.54
82,093.28
$ 900,832.87 $ 5,105.16 $ 905,938.03
It
.' . J&-~357~ P
BURElftPOF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
RAcr':
'02 M/\f~-l
H11 :23
THOMAS E FLOWER
SAlOIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
C;,S!r7
Climb, .
PA 17011
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-26-2002
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
v,*
REY-15~7 EX AFP <01-02)
EVA
P
Allount Rellitted
U)
(2)
(3)
(4)
(5)
(6)
(7)
.00
3,000.00
.00
.00
220,213.92
.00
905,938.03
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 ~
REV =iS4-j-E3f-AFP--foY:02Y-NO'T-icE--OF-YNHEififAifcE-YA'X-APPRA-isEirENT~--ALroWANcE-(fR------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FLEISHER EVA P FILE NO. 21 01-0588 ACN 101 DATE 02-26-2002
TAX RETURN WAS: ) ACCEPTED AS FILED ( x) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Hortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. Allount of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
NOTE:
66,443.08
3.956.31
(11)
(12)
(3)
(4)
(9)
UO)
.00
.00
.00
1,058,752.56
X 00 =
X 045 =
X 12 =
X 15 =
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
(8)
1,129,151.95
70.399 39
1,058,752.56
.00
1,058,752.56
(9)=
.00
.00
.00
158,812.89
158,812.89
, ~...~ "..........-, l+J AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 03-13-2002 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 158,812.89
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 989.72
TOTAL DUE 159,802.61
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION: Estates Df decedents dying Dn Dr befDre December 12, 1982 -- if any future interest in the estate is transferred
in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr
life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes
at the lawful Class B (cDllateral) rate Dn any such future interest.
PURPOSE OF
NOTICE:
TD fulfill the requirements Df SectiDn 2140 Df the Inheritance and Estate Tax Act, Act 23 Df 2000. (72 P.S.
SectiDn 9140).
PAYMENT:
Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side.
--Make check Dr mDney Drder payable tD: REGISTER OF MILLS. AGENT
REFUND (CR):
A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn
fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office
Df the Register Df Wills, any Df the 23 Revenue District Offices, Dr by calling the special 24-hDur
answering service fDr fDrms Drdering: 1-800-362-2050; services fDr taxpayers with special hearing and I Dr
speaking needs: 1-800-447-3020 (TT Dnly).
OBJECTIONS:
Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment
Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df
this NDtice by:
--written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR
--appeal tD the Orphans' CDurt.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue,
Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident
Decedent" (REV-1501) fDr an explanatiDn Df administrativelY cDrrectable errDrs.
DISCOUNT:
If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (57.) discDunt Df
the tax paid is allDwed.
PENALTY:
The 157. tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt
paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn
penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest
that has been assessed as indicated Dn this nDtice.
INTEREST:
Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df
death, tD the date Df payment. Taxes which became delinquent befDre January 1, 1982 bear interest at the rate Df
six (67.) percent per annum calculated at a dailY rate Df .000164. All taxes which became delinquent Dn and after
January 1, 1982 will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate
annDunced by the PA Department Df Revenue. The applicable interest rates fDr 1982 thrDugh 2002 are:
Year Interest Rate Daily Interest FactDr Year Interest Rate Daily Interest FactDr
1982 207. .000548 1992 97. .000247
1983 167. .000438 1993-1994 n .000192
1984 117. .000301 1995-1998 97. .000247
1985 137. .000356 1999 n .000192
1986 107. .000274 2000 87. .000219
1987 97. .000247 2001 97. .000247
1988-1991 117. .000301 2002 67. .000164
--Interest is calculated as fDllDws:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the
NDtice, additiDnal interest must be calculated.
( . ---
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME
Eva P Fleisher
FILE NUMBER
Sandra J Eslinger
ACN
2101-0588
101
REVIEWED BY
ITEM
SCHEDULE NO.
H 87 -5-
6
EXPLANATION OF CHANGES
The value of this item has been suspended from the appraisement of the return until the
final value can be determined. A supplemental return must be filed when the value of the
suspended item is determined.
ROW
Page 1
,;::~ - .~; :~, '-/'. 'C. /co
.' t:- UC'j,;r - c
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-U07 EX iFP 101-021
Rec
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
.02
['11\1~ -3
[11 :! 8
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-04-2002
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
EVA
P
Allount Rellitted
,
\j;:,.
PA(lilOl.l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV :i6ffj-Ex-AFP--foY:02Y------...--iNi..-ERITANc'E--TAx--STA-fEH'E-NT-cfF'-AC-coUiff--...---------------------
ESTATE OF FLEISHER EVA P FILE NO.21 01-0588 ACN 101 DATE 03-04-2002
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-26-2002
PR I NCI PAL TAX DUE: ...........................................................................................................................................................................................................................
158,812.89
PAYMENTS (TAX CREDITS):
INT
AT
REV
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-14-2002 CDOO0757 .00 157,715.02
EREST IS CHARGED THROUGH 03-19-2002 TOTAL TAX CREDIT 157,715.02
THE RATES APPLICABLE AS OUTLINED ON THE
ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 1,097.87
INTEREST AND PEN. 7.92
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 1,105.79
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
C IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department.s 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent.s death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Daily Interest Factor
Year
Interest Rate
Daily Interest Factor
Year
Interest Rate
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7Z .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7Z .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
'\ / b --;? 3J7- c~ >
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*
REV-IU7 EX AFP 101-021
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
'02 APf~-1
ESQ
rJ,lfJ :02
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-18-2002
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
EVA
P
G."
rp~l1f1611
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE;;=i6o-j-Ex--AFP--(Oi-:02)-------...--iNH-ERiT~NCE--fAX--STA-fEME-Nf-o-F-AClCOUN-f--.ii.---------------------
ESTATE OF FLEISHER EVA P FILE NO. 21 01-0588 ACN 101 DATE 03-18-2002
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-26-2002
P R I NCI PAL TAX DU E : ...........................................................................................................................................................................................................................
158,812.89
PAYMENTS (TAX CREDITS):
INT
AT
REV
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-14-2002 CDOO0757 .00 157,715.02
EREST IS CHARGED THROUGH 04-02-2002 TOTAL TAX CREDIT 157,715.02
THE RATES APPLICABLE AS OUTLINED ON THE
ERSE SIDE OF THIS FORM.~ BALANCE OF TAX DUE 1,097.87
INTEREST AND PEN. 10.44
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 1,108.31
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
PAVMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLV TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENAL TV:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day froll the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Vear
Interest Rate
Daily Interest Factor
Year
Interest Rate
Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 n .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 n .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
\, /6-~8R--p
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17J28-0601
t .......
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
w
REV-1595 EX AFP 112-001
ESQ
'02
IlI:j) 10
J"l .. J
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-08-2002
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
EVA
P
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
? :09
Allount Rellitted
~.;
PA I~PJ.1l
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-v=is9:f-Ex--AFP--fi2-:oo1------.il-iN-HERi-fANc-€-TA-i-RE-CORU--ADJiUSTMiENT-il.-----------------------------
ESTATE OF FLEISHER
EVA
P FILE NO. 21 01-0588
ACN 101
DATE
04-08-2002
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
ADMINISTRATIVE CORRECTION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
3,000.00
.00
.00
220,213.92
.00
905,938.03
(8)
1,129,151.95
10.
11.
12.
13.
14.
TAX:
15. Allount of
16. Allount of
17. Allount of
18. Allount of
19. Principal
TAX CREDITS:
9. Funeral Expenses/Adllinistrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governllental Bequests; Non-elected
Net Value of Estate Subject to Tax
(9)
(10)
74,397.33
3,956.31
(11)
(12)
(13)
(14)
78,353.64
1.050,798.31
.00
1.050,798.31
9113 Trusts (Schedule J)
Line
Line
Line
Line
14 at Spousal rate
14 taxable at Lineal/Class A rate
14 at Sibling rate
14 taxable at Collateral/Class B rate
(15)
(16)
(17)
(18)
.OOX 00 =
.OOX 045=
.00x 12 =
1.050,798.31X 15 =
(19)
.00
.00
.00
157,619.75
157,619.75
Tax Due
........... . (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-14-2002 CDOO0757 .00 157,715.02
TOTAL TAX CREDIT 157,715.02
BALANCE OF TAX DUE 95.27CR
INTEREST AND PEN. .00
TOTAL DUE 95.27CR
· IF PAID AFTER DATE INDICATED, 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.)
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Make check or 1I0ney order payable to: REGISTER OF WILLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or froll the Departllent's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLY
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone
(717J 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax allnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day froll the date of
death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year
Interest Rate
DailY Interest Factor
Year
Interest Rate
Daily Interest Factor
1982 20% .000548 1992 9%
1983 16% .000438 1993-1994 n
1984 11% .000301 1995-1998 9%
1985 13% .000356 1999 n
1986 10% .000274 2000 8%
1987 9% .000247 2001 9%
1988-1991 11% .000301 2002 6%
.000247
.000192
.000247
.000192
.000219
.000247
.000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becolles delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEAL THfOP PEf<lf'<~YLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
Fleisher Eva
FILE NUMBER
Emerson Luciano
ACN
2101-0588
101
REVIEWED BY
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
The original return has been adjusted allowing for suspended items totaling the
amount of $7,954.25 and disallowing $7,549.91 in fiduciary fees.
Paqe 1
o (Jr
L,
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Eva P. Fleisher
Date of Death: May 3,2001
Will No. 2001-00588 Admin. No. ~1 81 aCCB
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion ofthe administration ofthe above-captioned estate:
1. State whether administration of the estate is complete: Yes --X; No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. Ifthe answer to No. 1 is Yes, state the following:
No X
a. Did the personal representative file a final account with the Court? Yes_;
account is:
b. The separate Orphans' Court No. (if any) for the personal representative's
c. Did the personal representative state an account informally to the parties
in interest? Yes X; No
d. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report.
Date: 1 - "7-0 ,- f) 3
~~
Signature
Name: Thomas E. Flower, Esquire
LD. No. 83993
SAIDIS, SHUFF, FLOWER & LINDSAY
2109 Market Street
Camp Hill, P A 17011
(717) 737-3405
Capacity: _ Personal Representative
~ Counsel for Personal Representative
~6-~3~~cP
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
,
THOMAS E FlOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-25-2003
FlEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
ESQ
'*
REY-1593 EX AFP 101-03)
EVA
P
Allount Rellitted
PA 17011
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-Y=is91j-E)f-AFP--foi-:oii------.ii-iN-HERI-fANc-E-TA-i-RE-CORD--ADj-USTM-ENT-ii.-----------------------------
ESTATE OF FLEISHER
EVA
P FILE NO. 21 01-0588
ACN 101
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
3,000.00
.00
.00
220,213.92
.00
905,938.03
(8)
9. Funeral Expenses/Adllinistrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governllental Bequests; Non-elected
Net Value of Estate Subject to Tax
(9)
(10)
74,397.33
3,956.31
(11)
(12)
(13)
(14)
10.
11.
12.
13.
14.
TAX:
15. Allount of
16. Allount of
17. Allount of
18. Allount of
19. Principal
TAX CREDITS:
9113 Trusts (Schedule J)
Line 14 at Spousal rate
Line 14 taxable at Lineal/Class A rate
Line 14 at Sibling rate
Line 14 taxable at Collateral/Class B rate
Tax Due
(5)
(16)
(17)
(8)
.OOX 00 =
.OOX 045=
.OOX 12 =
1, 050,798.31 X 15 =
(9)
DATE
02-25-2003
1,129,151.95
78,353.64
1,050,798.31
.00
1,050,798.31
.00
.00
.00
157,619.75
157,619.75
.. .-. . l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-14-2002 CDOO0757 .00 157,715.02
TOTAL TAX CREDIT 157,715.02
BALANCE OF TAX DUE 95.27CR
INTEREST AND PEN. .00
TOTAL DUE 95.27CR
· IF PAID AFTER DATE INDICATED, 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.)
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
__ Make check or money order payable to: REGISTER OF WILLS. AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
REPLY
TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17IZ8-0601, Phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency or nine (9) months and one (I) day from the date of
death to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January I, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZO% .000548 1987 .9% .000Z47 1999 n .00019Z
1983 16% .000438 1988-1991 11% .000301 ZOOO 8% .000Z19
1984 11% .000301 199Z 9% .000Z47 ZOOI 9% .000Z47
1985 13% .000356 1993-1994 n .00019Z ZOOZ 6% .000164
1986 10% .000Z74 1995-1998 9% .000Z47 Z003 5% .000137
nInterest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
,.
I
BOARD OF APPEALS
DEPT. 281021
HARRISBURG. PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
THOMAS E FLOWER ESQ
SAlOIS ET AL
2109 MARKET ST
CAMP HILL PA 17011
IN RE ESTATE OF:
EVA P FLEISHER
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
~
0210313
INHERITANCE
PROTEST
21 01-0588
101
02-26-02
05-01-02
DONNA E. AUMENT
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
Email: daument@state.pa.us
FEBRUARY 12, 2003
At issue is the Department's disallowance of the trustee's fees totaling $7,549.91
claimed by Hershey Trust Company as an expense of the administration of the estate.
Section 2127(1) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 99127(1),
states "All reasonable expenses of administration of the decedent's estate and of the
assets includible in the decedent's taxable estate are deductible." In Peterson Est., 649
A.2d 1007 (Pa.Cmwlth. 1994), the Court stated "It is well settled that expenses
necessarily incurred in preserving and distributing the estate may be deducted and that
expenditures not essential to the proper settlement of the estate, but incurred for the
benefit of the heirs, legatees, or devisees, may not be taken as deductions."
Article I of the Revocable Trust Agreement dated August 21,2000, provides that
the trustee "shall hold, maintain, invest and reinvest the trust estate for the benefit of
settlor. It shall collect the income therefrom and first pay any expenses of the trust,
Page 1 of 2
oil
EVA P FLEISHER
BOARD DOCKET NO. 0210313
Page 2 of 2
,"
including trustee's reasonable expenses incurred in performance of its duties and
reasonable compensation to the trustee for its services." Upon the death of the settlor,
the trust continues for the benefit of the settlor's sister and brother. Article IV grants the
trustee the power to make such expenditures out of the trust as it may consider
desirable in order to facilitate the settlement of the estate of the settlor. The trustee may
pay in whole or in part any of certain enumerated items, including "all other items in
connection with the settlement of the estate," but neither the executor or administrator is
required to reimburse the trustee for any funds so paid.
The Board concludes that the fees claimed for administration of the estate by the
trustee are properly payable out of the trust and not out of the general estate. Further,
as the trust assets pass outside the estate, the trustee fees and other costs incurred in
maintaining or distributing such property inure to the benefit of the transferees, not the
estate. In the opinion of this Board, the Department's disallowance of the trustee fee
was proper.
/ ~~ #I'
Accordingly, it is hereby Ordered that the protest is denied.
The appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
Joseph R. Sleek, Member
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS:1-800-447-3020 (TT ONLY).
/6 -c:23J7-c~
~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REY-!U7 EX AFP (01-03)
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
'03 APR 28 P 2 :59
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
03-31-2003
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
101
EVA
P
()21;C
. PA
PAl 7inTI08, >"u,>
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV = i6ifj-Ex-AFP--foY:oiY------...--iNiiERITANCE--fAx--sTATEME-tif-o-F'-Ac-couiff--...------------------ - --
ESTATE OF FLEISHER
EVA
P FILE NO.21 01-0588
ACN 101
DATE 03-31-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-24-2003
P R I N C I PAL TAX DUE: ...........................................................................................................................................................................................................................
157,619.75
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-14-2002 CDOO0757 .00 157,715.02
03-17-2003 REFUND .00 95.27-
TOTAL TAX CREDIT 157,619.75
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE 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. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount
of the tax paid is allowed.
PENALTY:
The l5Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20Z .000548 1987 9Z .000247 1999 n .000192
1983 l6Z .000438 1988-1991 HZ .000301 2000 8Z .000219
1984 HZ .000301 1992 9Z .000247 2001 9Z .000247
1985 l3Z .000356 1993-1994 n .000192 2002 6Z .000164
1986 10Z .000274 1995-1998 9Z .000247 2003 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
///; .'
\,
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
(
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
'*
REY-4U EX AFP (01-05>
RfJ.
He'
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
'OJ JUN-2
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
All : 1 ltPUNTY
ACN
05-26-2003
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
201
EVA
P
Amount Remitted
t.~;S'1 "
PA 170lCumbEfie
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RE-V=4i3--EX-~FP--[oi~-03)-----.-i-NO-ffcE--OF--DETE-RHIN~TIo1i-AN-D-As1iEss1iENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF FLEISHER
EVA
P FILE NO.21 01-0588
ESTATE TAX DETERMINATION
ACN 201
DATE 05-26-2003
I. Credit For State Death Taxes as Verified
36,070.73
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
157,619.75
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
157. 619.75
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 23 of 2000.
(72 P.S. Section 9140).
Oetach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS I AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills,
any of the 23 Revenue District Offices or from the Oepartment's 24-hour answering service for forms ordering:
1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January I, 1982 bear interest at the rate of six (67.) percent per annum
calculated at a daily rate of .000164. All taxes which became delinquent on or after January I, 1982 will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
'!!!2r --B!!!- ~ ~ ....B2!!.... ~ ~ ~ ~
1982 207. .000548 1987 97. .000247 1999 77- .000192
1983 167. .000438 1988-1991 117. .000301 2000 87. .000219
1984 117. .000301 1992 97. .000247 2001 97. .000247
1985 137. .000356 1993-1994 77- .000192 2002 67. .000164
1986 107. .000274 1995-1998 97. .000247 2003 57. .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
Rec,)'
Ri3;.'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
JUN -2 All :19 COUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
REY-736 EX iFP [Dl-D21
THOMAS E FLOWER
SAIDIS ETAL
2109 MARKET ST
CAMP HILL
ESQ
'03
06-03-2003
FLEISHER
05-03-2001
21 01-0588
CUMBERLAND
202
EVA P
Allount Rellitted
"
L:iElh
PA l7Q':Unbc.
F--i'...
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
RE-V=736--EX--AFP--{oi~-02)-----.ii-NO-ficE--OF--UETE-RMIN-ATIO-N-AN-U-AS-SESS-MENy-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF FLEISHER
EVA
P FILE NO.2l 01-0588
ESTATE TAX DETERMINATION
ACN 202
DATE 06-03-2003
1. Credit For State Death Taxes as Verified
36,070.73
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
157,619.75
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
157,619.75
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.J
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S.
Section 9140).
Detach the top portion
reverse side.
-- Make check or money
of this Notice and submit with your payment to the Register of Wills printed on the
order payable to:
REGISTER OF MILLS, AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills,
any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering:
l-800-36Z-Z050; services for taxpayers with special hearing and/or speaking needs: l-800-447-30Z0 (TT only).
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z8060l, Harrisburg, PA l7lZ8-060l,
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-150l) for an explanation of administratively correctable errors.
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6%) percent per annum
calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z will bear
interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA
Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z ZO% .000548 199Z 9% .000Z47
1983 16% .000438 1993-1994 7% .00019Z
1984 11% .000301 1995-1998 9% .000Z47
1985 13% .000356 1999 7% .00019Z
1986 10% .000Z74 ZOOO 8% .000Z19
1987 9% .000Z47 ZOOl 9% .000Z47
1988-1991 11% .000301 ZOOZ 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.