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HomeMy WebLinkAbout01-0326 Estate of also known as late of Abner M. Wolgemuth n/a UDDer Allen TownshiD, Cumberland County Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS No. 21-2001- g~i6 Social Security No. 195-26-3638 Petitioner, who is 18 years of age or older, applies for: (COMPLETE "A" OR "B" BELOW:) (X) A. Probate and Grant of Letters and aver that Petitioner is the Executor named in the Last Will of the Decedent dated February 12, 1985 and codicil dated n/a Hamilton Bank is now bv merger First Union National Bank 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 incapacitated: n/a ( ) B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioners after a proper search have ascertained the Decedent left no Will and was survived by the followin souse if an and heirs: Name Relationshi Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at_ 634 Messsiah Village, P.O. Box 2015, Mechanicsburg, PA 17055-2015 (UDDer Allen TownshiD (list street, number and municipality) Decedent at death owned property with estimated values as follows: Decedent, then~ years of age, died February 17 , 1994, at Messiah Village, UDDer Allen Two., Cumberland Co., P A (Location) (if domiciled in P A) (if not domiciled in PA) (if not domiciled in PA) Value of real estate in PA Total All personal property Personal property in P A Personal property in County $ 89,000.00 $ $ $ $ 89.000.00 Real Estate situated as follows: Wherefor, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant ofletters in the appropriate form to the undersigned: T ed or rinted n First Union National Bank b : Michele J. Garman, Vice President and Trust Officer 100 N. ueen Street, P.O. Box 3959 Lancaster, P A 17604-3959 Oath of Personal Representative Commonwealth of Pennsylvania County of~ LANCAS'IER The Petitioner above-named swears that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administer the estate according to law. . before me this _12th _ day of March Sworn to and affirmed and subscribed DECREE OF REGISTER Estate of Abner M. Wolgemuth No. 21-2001- V6 also known as n/a Social Security No: 195-26-3638 , Deceased Date of Death: February 17. 1994 AND NOW MARCH 26, , proof having been presented before me, , 2001, in consideration of the Petition on the reverse side hereon, satisfactory IT IS DECREED that Letters (X) testamentary (c.t.a., d.b.n.c.t.; pende~te rite; dura~'absentia; durante minoritate) are hereby granted to First Union National Bank in the above estate and that the instrument, if any, dated February 12. 1985 (Will) described in the Petition be admitted to probate and filed of record as the last Will of Decedent. ~~~:~e~ifi~~~~s( ~). ill: ~ Renunciation ......... $ Extra Pages (3) . . . . . . . . $ ..................... $ LT.R . . . . . . . . . . . . . . . . $ JCP Fee ............. $ Inventory ............ $ Other ............... $ TOTAL ............. $ 200.00 3.00 Register 0 ills MARY CLEWIS Attorney: Carl R. Hallgren LD. No: 06952 Address: Morgan. Hallgren. Crosswell & Kane PC 700 North Duke Street P.O. Box 4686 Lancaster. P A 17604-4686 Telephone: (717) 299-5251 FEES 9.00 5.00 DATE FILED: 214.oe 8..11.00 MARCH 26, 2001 Mailed letters to bank on 3-~6-01 Hl05.112 REV. 8-88 (FEE FOR THIS CERTI FICA TE $2.00) WARNING: IT IS ILLEGAL TO ALTER THIS COpy OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS CERT. NO. 2005475 ~--'\ 4 JI 0!r~/ v LOCAL REGISTRAR'S CERTIFICATION OF DEATH Ifill 'I ertification Name of Decedent l~ fl ,Ifl.~ . Sex /J1..1iL Social S::U'ity No. / ? s - d..IL. ~z:J f . Date of Death 17 1~/?tL Date of Birth ..3//9 / / ?O&r Birthplace f!. iVM l/t1t1-1.. ~>>;B , II..- I I . ~~ '../1.. -~ Pennsylvania Occupation ~ - /S" M c:;:own fl/-;%:Jt t. P ,-tate /7/65-&f1/5'" fl~/~~~ PI-.. I nterval Be n Onset and Death (a) W 11 iuJ.s. {/.Un.. J 1'J7lt bJlhmiLm I nW-... (b) (c) (d) Part II: Other Significant condittJ;diJ-t.i.t<J../ Manner of Death: Natural ~ Accident D Suicide D Describe how injury occurred: Homicide D Pending Investigation D Could not be Determined D (M.D., D.O., Coroner, M.E.) Address This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. -3YY J I' '\ -, la$t Bill aM Q}t$tmtttnt I. ABNER M. WOLGEMUTH. of the Township of East Donegal. County of Lancaster and Commonwealth of Pennsylvania. make and publish this my Last Will and Testament. hereby revoking and making void all former Wills by me at any time heretofore made. FIRST: I direct that my just debts and funeral expenses shall be paid out of my estate as soon as conveniently may be done after my death. SECOND: I declare that my wife. ORPHA G. WOLGEMUTH. and I own all of the furniture. rugs and other household effects as tenants by the entireties. and the same shall pass to her absolutely. THIRD: I give and bequeath to my wife, ORPHA G. WOLGEMUTH, all tangible personal property. including any automobiles which I may own at the time of my death, together with any policies of insurance thereon; PROVIDED. however, that if my said wife should fail to survive me for a period of thirty (30) days. I give and bequeath to my surviving children and to the issue of any of my children then deceased, so much of said property as they or the person having custody of any of them may select, in equal value shares per stirpes. (unless they or the person having custody of any of them shall otherwise agree) and the rest of said property shall be sold and the proceeds added to my residuary estate. In the event such beneficiary should then be a minor, I authorize my Executor to deliver such minor's share of said property without bond, to the person having custody of such minor, and the receipts of such person shall be a complete discharge of all obligations of my Executor with regard to such minor's share of said property. FOURTH: All the rest. residue and remainder of my estate. real and personal, and wherever situate, I give. devise and bequeath to HAMILTON BANK, in trust. to be added to and form a part of the trust or trusts under that certain day of ~ Trust Agreement already created by me and dated the '21~ A.D., 1985, as amended from time to time. by a complete Restatement or otherwise. whether prior to or subsequent to the date of the execution of this Will, or in the event that such trust should not be in existence at the time of my death. to be held by said Trustee under and subject to the terms and conditions of a trust, which terms and conditions shall be exactly the same as those specified in my aforesaid Trust Agreement as it existed at the time of the execution of this my Will, or of the last Codicil hereto, with like effect as if said terms and conditions were set forth and incorporated herein verbatim. FIFTH: I appoint HAMILTON BANK, Guardian of any property which passes to a minor with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so. The Guardian is also authorized to receive and manage the proceeds of any life insurance policy or policies payable to said minor. Such Guardian shall have the power to use principal as well as income, from time to time, for the minor's support, welfare and education without regard to his or her parent's ability to provide for such support, welfare and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. The Guardian shall have authority to invest the principal and any accumulated income in income-producing real estate and in any securities, stocks or other personal property which the Guardian may deem for the best interests of the minor according to the standards of prudent investment without being confined to so-called legal investments. SIXTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, other than any generation-skipping taxes, (including any interest and penalties thereon) which may be payable by reason of my death, whether or not with respect to property passing under this Will, other than on property passing under the aforesaid Trust Agreement, shall (except to the extent that the Trustee under said Trust Agreement may pay the same pursuant to a direction or discretion set forth in said Trust Agreement) be paid out of the principal of my residuary estate and shall be borne by "Trust B" created under said Trust Agreement. Taxes on future interests may be prepaid. SEVENTH: I constitute and appoint HAMILTON BANK, Executor of this Will. Except as may be specifically stated to the contrary in other provisions of this Will, I authorize any personal representative of my estate to exercise the following powers, in addition to those given by law, to be exercised in the sole discretion of my personal representative: to retain any real and personal property which may at any time form part of my estate for as long as my personal representative may deem advisable; to repair, alter, improve or lease, for any - 2 - , . . . . . . . . period of time, any real or personal property and to give options for leases; to sell any real or personal property at public or private sale, for cash or credit, with or without security; to exchange or to partition any real or personal property and to give options for sales or exchanges; to compromise claims without court approval; to retain and pay agents, employees, accountants and counsel for advice and other professional services; to make distribution in kind; and to invest and reinvest according to the standards of prudent investment without being confined to so-called legal investments. No Executor, Guardian or Trustee named herein shall be required to give bond or security in order to qualify as such or to perform any duties of such appointment, regardless of place of residence. IN WITNESS WHEREOF, I have to this Will, typewritten on four (4) sheets, set my hand and seal this 1~1R day of p~ , A.D., Nineteen Hundred and Eighty-five (1985). ~ (h ..p-v"uJ.T' ;\]l E -- -. &~H (SEAL) Signed, sealed, published and declared by the above named ABNER M. WOLGEMUTH, as and for his Last Will and Testament in the presence of us, who at his request and in his presence and in the presence of each other, have subscribed our names as witnesses thereto. ~ residing at ~h.Q J?tH-. ~~ residing at ~. 'f1u. / 7&cJ~ COMMONWEALTH OF PENNSYLVANIA ) ) ) SS: COUNTY OF LANCASTER I, ABNER M. WOLGEMUTH, Testator, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it - 3 - . . . . , , " , , ; i willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ;;Aq,,*_. *= ABNER M. OL EMUTH (SEAL) Sworn or affirmed to, subscribed to and acknowledged before me, by ABNER M. WOLGEMUTH, the Testator, this 12th day of February 1985. ~ l ~6~ ~y P~blic COUNTY OF LANCASTER ) ) ) liRACE L WALTERS, NotaIy PublIc Lancaster, Lancaster County '~\I ~(immj!l!lirll'l AxDires: May 5, 1988 COMMONWEALTH OF PENNSYLVANIA SS: We, Carl R. Hallgren and Annp~t~ Hp~nlpy , the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator sign and execute the instrument as his Last Will; that ABNER M. WOLGEMUTH signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that, to the best of our knowledge, the Testator was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. ~ a~~ Witness~ Sworn or affirmed to and subscribed to before me by Carl R. Hallgren and Annesta Headley , witnesses, this 12th day of February , 1985. ~Y6~ Notary Public GRACE L. WALTERS, Notary Public Lancaster. Lancaster County My commission 8X!)lres: May 5.1988 - 4 - I /b -c:lc:UJ - Y ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT J DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN CARL R HALLGREN MORGAN ETAL PO BOX 4686 LANCASTER PA :17604-4686 02-28-2003 WOLGEMUTH 02-17-1994 21 01-0326 CUMBERLAND 101 Allount Rellitted '* REV-159S EX AFP 101-OS) ABNER M 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=is9-j-E3f-AFP--rOY=03Y-----..-iiiHERYfANC-E'-i'iri-RE-coRir-ADj-Usi'ifE'Ni'--..------------------------ -- - -- ESTATE OF WOLGEMUTH ABNER M FILE NO. 21 01-0326 ACN 101 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: 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 9113 Trusts Net Value of Estate Subject to Tax 10. 11. 12. 13. 14. TAX: 15. Allount of Line 14 at Spousal rate 16. Allount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: DATE 05-12-1994 09-06-1994 NUMBER XA863172 MM914233 INTEREST/PEN PAID (-) 1.275.00 .00 U) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 137.49 .00 809.156.50 (8) DATE 02-28-2003 (9) ClO) 15.347.51 3.020.43 Cll) Cl2) Cl3) Cl4) 809.293.99 18.367.94 790.926.05 .00 790.926.05 .00 47.455.56 .00 .00 47.455.56 47.455.56 .00 .00 .00 · IF PAID AFTER DATE INDICATED. SEE REVERSE (IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ..CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) (Schedule J) (5) (6) (7) (8) .OOX 00 = 790.926.05X 06 = .OOX 00 = .OOX 15 = Cl9) AMOUNT PAID 24.225.00 21.955.56 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE REV-1470 EX (6-88) *' COMMONWEALTH ibF PEf,IN.YlVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME INHERITANCE TAX EXPLANATION OF CHANGES ABNER M WOLGEMUTH FILE NUMBER REVIEWED BY Dianne McClain ACN 2101-0326 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax has been adjusted to reflect the correct County File Number. The Inheritance Tax Return was assessed and accepted under County File Number 3694-0718, but the died a resident of Cumberland County. ROW PaQe 1 J-- CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Abner M. Wolgemuth Date of Death: February 17, 1994 Estate No.: 21-2001-0326 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 beneficiary ofthe above-captioned estate on April 11, 2001: Name Address First Union National Bank - PA6907, Trustee c/o Carolyn J. Bortzfield Trust and Estate Administration 100 North Queen Street P.O. Box 3959 Lancaster, P A 17604 Notice has now been given to all persons entitled thereto und Rule 5.6(a). Capacity: _ Personal Representative Carl R. Hallgren Morgan, Hallgren, Crosswell & Kane, P.C. ..lLCounsel for Personal 700 North Duke Street Representatives P.O. Box 4686 Lancaster, P A 17604-4686 Date: Apri11!. 2001 Private Capital Management First Union National Bank P A6907 100 North Queen Street PO Box 3959 Lancaster, P A 17604 Direct Dial: 717-291-3410 Fax: 717-291-3315 Toll Free: 800-222-2150 f~N April 23, 2001 Register of Wills Cumberland Co. Court House Hanover and High Street Carlisle, Pa. 17013 Attn: Donna Dear Donna: Re: Abner Wolgemuth Estate .;.1 \- 0 \ - '0 ~ Enclosed find our check in the amount of $20 to file the Inventory and the Receipt and Release. Attached to the Receipt and Release is Exhibit A and Exhibit B. Exhibit A is the First and Final Account and Exhibit B is a copy of the Pennsylvania Inheritance Tax Return with the acceptance letter attached. You may recall that we filed the decedent's trust with the Register of Wills' office in Lancaster, then filed the Pennsylvania Inhertance Tax Return reporting all assets held in the trust and paying the tax due. As a part of the trust, there was a mortgage. However, we later discovered that the mortgage had not been assigned to the trust. Therefore to have the executor assign it to the trust, we needed to probate the will, in your office since the decedent was a resident of Cumberland Co., and then the executor could sign the necessary papers. I realize this is confusing but should you have any questions, please give me a call. 617 - J 7/-' '/ I (j ) Sincerely yours, ~~p Carolyn J.'-it'rtzfield- ) Trust and Estate Administration Cb .- ~ Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Abner M. W ol2emuth also known as nfa No. J(j 2991 93I6 oH- 0\- ~;)J.O Date of Death February 17. 1994 , Deceased Social Security No. 195-26-3638 Personal Representative of the above Estate, deceased, verifies that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. We verify that the statements made in this inventory are true and correct. We understand that false statements herein made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. MORGAN, HALLGREN, CROSSWELL & KANE, P.C. Name of Attorney: Carl R. Hallgren Personal Representative: First u~4 Bank by: ~f7~ ~o/;V:br //( 100 North Oueen Street. P.O. Box 3959 I.D. No.: 06952 Address: 700 N. Duke St.. P.O. Box 4686 Lancaster. P A 17604-4686 Lancaster. P A 17604-3959 Telephone: (717) 299-5251 Date .y:~/7-01 Description Value 1. Bond secured by Mortgage of Dwight L. Wolgemuth and Roxanne K. Wolgemuth, husband and wife, dated May 10, 1988, and recorded in Mortgage Book 2386, Page 191, in the Lancaster County Recorder of Deeds Office, interest at 7.75%, principal $89,000.00; a/i $3,154.63 $ 92.154.63 TOTAL INVENTORY: $ 92,154.63 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. ~ " .' ~ 4. 22-20450-041001 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN THE ESTATE OF: ) ) ABNER M. WOLGEMUTH, DECEASED ) LATE OF UPPER ALLEN TOWNSHIP ) CUMBERLAND COUNTY, PENNSYL VANIA ) NO. 21-2001-0326 RECEIPT AND RELEASE KNOW ALL MEN BY THESE PRESENTS, that First Union National Bank, Trustee (hereinafter called "Trustee"), being the beneficiary of the entire residue of the Estate of Abner M, Wolgemuth, deceased, ("the Decedent"), under the Last Will and Testament ofthe Decedent filed for probate in the Office ofthe Register of Wills in and for Cumberland County, Pennsylvania, does hereby acknowledge that upon execution ofthis Release it shall receive from First Union National Bank, Executor ofthe Last Will and Testament of the Decedent (hereinafter called "Executor"), the Assignment of Mortgage of Dwight L. Wolgemuth and Roxanne K. Wolgemuth to Abner M. Wolgemuth dated May 10, 1988, and recorded on the same date in the Recorder of Deeds Office in and for Lancaster County, Pennsylvania in Mortgage Book 2386, Page 191, together with the Bond recited therein, in full satisfaction and paYment of its share, claim, bequest, of, in and to the aforesaid Estate ofthe Decedent in the hands of the Executor as indicated by the First and Final Account of said Executor attached hereto and marked Exhibit "A". The Trustee also acknowledges that it has paid all ofthe expenses ofthe Estate for the reason that the only asset of the Estate was distributed to it in kind and that the First and Final Account is correct and that the only asset to distribute to the Trustee is the aforesaid Bond and Mortgage, which is in accordance with the Last Will and Testament of the Decedent in all " \. . .. respects and the Trustee waives its right to have an account adjudicated by the Orphans' Court of Cumberland County. And now, therefore, the Trustee, by these presents, remises, releases, quitclaims and forever discharges the Executor ofthe Estate ofthe Decedent and its successors and assigns, of and from the said Assignment of Mortgage and of and from all actions, reckonings, claims and demands whatsoever or by reason thereof, and of and from every other act, matter, cause or thing touching or covering the same. The Trustee acknowledges that the inheritance tax on the asset ofthe Estate was paid in 1994, as the asset was reported, inadvertently, as an asset ofthe Trust and was set forth in said Pennsylvania Inheritance Tax Return as Item 13 on Schedule G. The Trustee agrees that at all times in the future and whenever necessary, appropriate or convenient, the Trustee shall make, execute and deliver to the said Executor, and/or to any other party or parties, any and all instruments, documents, conveyances, deeds, releases, or other writings of any kind necessary or convenient to carry out the intention of this Release and to permit, assist and enable the Executor to fulfill its duties with reference to said Estate and all the assets thereof. In consideration of the distribution as aforesaid, the Trustee hereby agrees to indemnify and hold harmless, the Executor ofthe Estate of the Decedent, from and against any and all claims, loss, liability or damages which it may suffer or to which it may be subjected (including all tax liability and including liability, loss and expense resulting from its own negligence) to the extent that monies or anything of value have been or will be received by the Trustee as a result of such negligence; and the Trustee does further declare it to be its intention to be legally bound by the execution of this instrument. 2 .. " '- . .. The Trustee has hereunto executed this Receipt and Release this 4;/ ,2001. r Ii day of Witness: ~.. c:~\. . by: Who w es that he or she is authorized t /sign this Receipt and Release on behalf of First Union NatiO~W h _ Print Name ~ /~ Title 3 .~ '. 22-20450-041001 EXHffiIT "A" IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION IN THE ESTATE OF: ) ) ABNER M. WOLGEMUTH, DECEASED ) LATE OF UPPER ALLEN TOWNSHIP ) CUMBERLAND COUNTY, PENNSYL VANIA ) NO. 21-2001-0326 FIRST AND FINAL ACCOUNT OF FIRST UNION NATIONAL BANK, EXECUTOR OF THE ESTATE OF ABNER M. WOLGEMUTH, DECEASED, WHO DIED ON FEBRUARY 17, 1994 PRINCIPAL RECEIPTS 1. As per Inventory filed on even date herewith TOTAL PRINCIPAL RECEIPTS: $ 92.154.63 $ 92,154.63 PRINCIPAL PAYMENTS None, for the reason that the beneficiary, First Union National Bank, Trustee, has received in kind the only asset of the Estate and shall pay all expenses relating to the Estate. PRINCIPAL PAYMENTS: o ~ . " EXHIBIT "B" , . REV-1547 EX AFP (08-94*) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ACN 1 0 1 ESTATE OF WOLGEMUTH DATE OF DEATH 02-17-94 ABNER M FILE NO. COUNTY DATE 12-19-94 36 94-0718 LANCASTER NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT" REMIT PAYMENT TO: CAROLYN J BORTZFIELD CORESTATES BANK NA PO BOX 3959 LANCASTER PA 17604 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REGISTER OF WILLS LANCASTER CO COURT HOUSE LANCASTER, PA 17602 Amount Remi Hed ~EV; i54-j-tX--A~~--fc1f:94Y-NOT-icE-CF-Yt~HER-if:.i~cf-T~~X-XPPRXfs~If€NT-,--AL.l-ow:.~fcf-c~'i----------- - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WOLGEMUTH ABNER M FILE NO. 36 94-0718 ACN 101 DATE 12-19-94 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED If an assessment was issued previously, lines 14, 15 and/or i6, 17 ana l~ will reTlect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. A.ount of Line 14 taxable at Li..al/Class A rate 17. Amcunt of Line 14 taxable at Collateral/Class B rate 18. Principal Tax Due RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: (15) (16) (17) TAX CREDITS: .00 .00 .00 .00 137.49 .00 809,156.50 (8) 809,293.99 15,347.51 3.020.43 (11) (12) (13) (14) 18.367 94 790,926.05 .00 790,926.05 . 00 X . 00: 790,926.05 x.06: .00 X.15: .00 47,455.56 .00 47,455.56 (18) PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) 05-12-94 XA863172 1,275.00 24,225.00 09-06-94 MM914233 .00 21,955.56 TOTAL TAX CREDIT 47,455.56 BALANCE OF TAX DUE .00 INTEREST .00 TOTAL DUE .00 * 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.) -, . 'REV-ISOO EX+lll-il) ~. COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS) FOR DATES OF DEATH AFTER 12/31/91 CHECK HERE IF A SPOUSAL POVERTY CREDIT IS CLAIMED FILE NUMBER 36-94-0718 DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL) COUNTY CODE YEAR DECEDENT'S COMPLETE ADDRESS Messiah Village 100 Mt. Allen Drive, P.O. MechanicsbJrg, PA 17055 County Lancaster Box 2015 NUMBER DECEDENT Wol emuth Abner M. SOCIAL SECURITY NUMBER 195-26-3638 1. Original Return 4. Mortgages and Notes Receivable (Schedule D) ( 4) -0- 5. Cash. Bank Deposits & Miscellaneous Personal ( 5) 137.49 Property (Schedule E) 6. Jointly Owned Property (Schedule F) ( 6) -0- RECAP IT - 7. Transfers (Schedule G) (Schedule l) ( 7) 809,156.50 ULATION 8. Total Gross Assets (total lines 1-7) ( 8) 9. Funeral Expenses. Administrative Costs. ( 9) 15,347.51 Miscellaneous Expenses (Schedule H) 10. Debts, Mortgage Uabilities, Uens (Schedule I) (10) 3,020.43 11. Total Deductions (total lines 9 & 10) (11) 12. Net Value of Estate (line 8 minus line 11) (12) 13. Charitable and Governmental Bequests (Schedule J) (13) 14. Net Value Subject to Tax (line 12 minus line 13) (14) 15. Amount of line 14 taxable at 6% rate (15) 790,926.05 x .06 = (Include values from Schedule K or Schedule M.) 16. Amount of line 14 taxable at 15% rate (16) -0- x .15 = (Include values from Schedule K or Schedule M.) 17. Principal tax due (Add tax from line 15 and from line 16.) (17) 18. Credits Spousal Poverty Credit Prior Payments Discount Interest N/A + 24,225.00+ 1,275.00 - -0- (18) 19. If line 18 is greater than line 17, enter the difference on line 19. This is the OVERPAYMENT. (19) ~Ch.ck here tf youarerequestlngar8tUntforyoutoW:~ymeftt;"'1 20. If line 17 is greater than line 18. enter the difference on line 20. This is the TAX DUE. ~-J~)~ A. Enter the interest on the balance due on line 2OA. / aJ (20A) B. Enter the total of line 20 and 20A on line 20B. This is the BALANCE DUE. V(b', / J2~) '\ ) Make Check Payable to: Register 01 Wills, Agent / AJ ~ / ",-,-,'..., BE-SURE.TOANSWERAl.J.;QueST1ONS.ON'i:'AGE'~'ANOTO'RE~....U iHi:/iH',' Under penalties of perjury, I declare that t have examined this return, Including accomp_anYlng schedules and statements, and to the best ~f my knowledge and belief, it is true, correct and complete. I declare that all real estate has bee!'1 reported at true market value. Declaration of reparer other than the personal representat"".ls based on all informatIon of which preparer has any knowledge. Core tat an N. A- ADDRESS P.O. Box 3959 DATE cf;/}/ /9 r LancRRter PA 17604 CHECK APPRO- PRrA TE BLOCKS CORRES- PONDENT TAX COMPUTA- TION DATE OF BIRTH 3 19 06 2. Supplemental Return 3. Remainder Return (for dates of dealh pnor to 12-13-82) ~5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes o 4. Umited Estate 0 4a. Future Interest Compromise (for dates of death after 12-12-82) ~ 6. Decedent Died Testate El 7. Decedent Maintained a Uving Trust (Attach copy of Will) (Attach copy of Trust) 'ALL'CORRESPONDENCEAND'CONFIDENT1ALTAXIHFORMAT1on'$ftdl.Jl..ti'IiE'DIRE~P,rqi.::iiH,:!!:::: NAME COMPLETE MAIUNG ADDRESS carol J. Bortzfield CoreStates Bank N. A. TELEPHONE NUMBER P.O. Box 3959 717-291-3627 ~ PA 17604 1. Real Estate (Schedule A) ( 1) -0- 2. Stocks and Bonds (Schedule B) ( 2) -0- 3. Closely Held Stock/Partnership Interest (Schedule C) ( 3) -0- :)~ijj;~i:~;iij [[~mm~1~1~j]i~1' [~f~~::~: ::><:d::;];nim1:H ::;~ 809,293.99 18,367.94 790,926.05 -0- 790,926.05 47,455.56 -0- 47,455.56 25,500.00 -0- 21,955.56 -0- 21,955.56 PA15001 NTF 1209 DATE COPYflghl Forms Software Only. 1993 Nelco, Inc. N93PAOOl " . SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Please Print or Type FILE NUMBER REV-1508 EX. (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Abner M. Wolgemuth (All property Jointly-owned with the Right of Survivorship must be disclosed on Schedule F) ITEM NO, DESCRIPTION VALUE AT DATE OF DEATH 1 Nissley Funeral Home, Ltd. - refurrl overpayment 63.14 2 AARP, medical re~t 34.43 3 AARP, pharmacy refurrl 39.92 TOTAL (Also enter on line 5, Recapitulation) $ (Attach additional 8 1/2" X 11" sheets if more space is needed.) 137.49 PA15081 NTF 1215 Copynghl Form. Software Only, 1993 Nelco, Inc. N93PA081 / REV-1510 EX + (2-87) SCHEDULE G TRANSFERS . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF PLEASE PRINT OR lYPE FILE NUMBER Abner M. Wolgemuth nns SCH. MUST BE COMPlETED & FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES. DESCRIPTION OF PROPERlY DECO. DOLLAR VALUE ITEM Include name of the transferee, their EXCLUSION TOTAL VALUE % OF DECEDENTS NO. relationship to decedent, date of transfer. OF ASSET INT. INTEREST A. Decedent on February 12, 1985 entered into a revocable trust agreement with CoreStates Bank N. A. A ropy of said agreement is sul:mitted herewith. Assets of said trust as of the date of death of Abner M. Wolgemuth on February 17, 1994 were as follows: 1. 584 Shs. CoreStates Financial 15,366.50 Corporation, Cornroc>n, NYSE, eusip No. 218695104, @ 26.31250 2. $25,000 Dallas PA School District, 25,286.75 6.750%, Due 06/01/1997, CUsip No. 235177AV4, @ 101.14700 Accrued interest to date of death 360.94 on $25,000 Dallas PA School District, from 12/01/93 3. $25,000 Dauphin County PA General 26,639.00 Authority Revenue, 6.900%, Due 08/01/2000, CUsip No. 238259SR7, @ 106.55600 Accrued interest to date of death 81.46 on $25, 000 DaUFhin County PA General Authority Revenue, from 02/01/94 4. $25,000 North Wales PA Water 27,696.50 Authority Water Revenue, . 6.70%, Due 11/01/1998, eusip No. 663226DE5, @ 110.78600 Accrued interest to date of death 497.85 on $25,000 North Wales PA Water Authority Revenue Water Revenue, from 11/01/93 5. $25, 000 Pennsylvania state, Secon:::i 26,775.25 Total from continuation paqe(s) 686,452.25 TOTAL (Also enter on line 7, Recapitulation) $ 809,156.50 (If more space is needed, insert additional sheets of same size.) PA15101 NTF 1217A Copynghl Forms Sollware Only, 1993 Nelco, Inc. N93PA101 . Estate of: Abner M. wolgemuth SOIEDULE G - Transfers Item No. Total Value Exclusion of Asset Description Series A, 6.600%, Due 11/01/1996, CUsip No. 709139081, @ 107.10100 Accrued interest to date of death on $25,000 Pennsylvania state, from 11/01/93 6. 5,116 Units Corestates PA Tax Exempt Trust, @ 9.42389 7. 432 Units Corestates Gr~ & Income Equity Trust, @ 178.75500 8. 7,920.26 Units CoreF\md Fiduciary Reserve F\md, principal cash, @ 1.00000 9.1,211.72 Units CoreF\md Fiduciary Reserve, income cash, @ 1. 00000 10. $61,000 Note, Dtd. 11/1/89, 8.00%, to DNight Wolgemuth Interest due on $61,000 note to DNight Wolgemuth, from 11/01/89 11. $15,000 Note, 7.75%, to DNight & Roxanne Wolgemuth Interest on $15,000 DNight & Roxanne Wolgemuth Note, from 01/01/94 12. $4,500 Note, 6.75%, to Thomas E. DuPree & June C. WOlgemuth Accrued interest to date of death on $4,500 Thamas E. DuPree & June C. Wolgemuth Note, from 02/01/94 13. $89,000 Note, 7.75%, DNight & Roxanne WOlgemuth Interest on $89,000 DNight & Roxanne Wolgemuth Note, from 09/01/93 'rol'AL. (Carry forward to main schedule) Decedent Percent Interest Page 2 Dollar Value of Decedent's Interest 490.42 48,212.67 77,222.16 7,920.26 1,211. 72 61,000.00 20,935.12 15,000.00 149.46 4,500.00 14.15 89,000.00 3,154.63 328,810.59 -. Estate of: Abner M. Wolgemuth SOiEDULE G - Transfers Item No. Description B. Decedent on June 10, 1993 transferred the following assets from the above identified revocable trust to a revocable trust owned by his spouse, Orpha G. Wolgemuth. Assets are valued as of the date of death of Abner M. Wolgemuth on February 17, 1994 1. 7,841 Units CoreStates Bond Trust, @ 8.61210 2. 23,206 Units CoreStates PA Tax Exempt Trust, @ 9.42390 3. 373 Units CoreStates Gr~ & Income Equity Trust, @ 178.75500 4. Cash 'TOl'AL. (Carry forward to Il'ain schedule) Total Value Exclusion of Asset 3,000.00 64,527.48 Decedent Percent Interest 100% Page 3 Dollar Value of Decedent' s Interest 64,527.48 218,691.02 66,675.62 7,747.54 357,641. 66 . , COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Print or Type REV-IS1' EX+(7-UI ESTATE OF Abner M. Wolqemuth ITEM NO. A. Funeral Expenses: FILE NUMBER DESCRIPTION AMOUNT 1 Nissley Funeral Home, Ltd. - funeral services of Abner M. Wolgemuth 6,314.60 B. Administrative Costs: 1. Personal Representative Commissions Social Security Number of Personal Representative: Year Commissions paid. 0.00 2. Attorney Fees Morgan Hallgren Crosswell & Kane, P.C. 5,500.00 3. Family Exemption Claimant Orpha G. Wolgemuth Address of Claimant at decedenfs death 2,000.00 Relationship Spouse Street Address 634 Messiah Village, P.o. Box 2015 City MechanicsbJrg S1ate PA Zip Code 17055 4. Probate Fees 0.00 C. Miscellaneous Expenses: 1 Register of Wills, Lancaster County - File & Record Trust Document of Abner Wolgemuth 38.00 2 Register of Wills, Lancaster County - fee for Filing PA Inheritance Tax 5.00 3 CoreStates Bank N. A. - conunission on estate assets held in revocable trust 1,489.91 TOTAL (Also enter on line 9, Recapitulation) $ (If more space Is needed, Insert addlUonal sheets of same size.) 15,347.51 PA15111 NTF 121& COPYright Forms Software Only, 1993 NeIce, Inc. N93PA 111 . REV-1S12 EX o (lIiJ) COMMONWEAL TH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIOENT OECEOENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Please Print or Type IFILE NUMBER ESTATE OF Abner M. Wolgemuth ITEM NO. DESCRIPTION AMOUNT 1 EHSF Services Corporation - medical transp::>rtation 288.25 2 PP&L - electric service to 2/19/94 239.56 3 University Physicians - professional medical services 11. 78 4 Bell of PA - telephone service to 3/19/94 123.34 5 Uni veristy Physicians - professional medical services 11.78 6 Harrisb...rrg Radiology Associates, P.C. - professional medical services 9.70 7 University Physicians - professional medical services 72.15 8 Messiah Village - nursing home care 1,818.13 9 Messiah Vaillage - phannacy services 24.70 10 Lawrence B. zi.nunerman, M.D. - professional rredical services 64.94 11 University Hospital - professional medical services 96.33 12 University Hospital - professional medical services 259.77 TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of same size.) $ 3,020.43 PA15121 NTF 2880 COPYright Forms Software Only, 1993 Nelco, Inc. N93PA121 . .' . ~, .. \- REV-IS13 EX 0(2-47) COMMONWEALTH OF PENNS)'LVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Abner M Wol th 0 19emu ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NO. SHARE OF ESTATE A. Taxable Bequests: 1 Abner M. Wolgemuth Trust for benefit of SUrvi vi..nq spouse 433,284.39 CoreStates Bank N. A., Trustee P.O. Box 3959 Lancaster , PA 17604 2 Orpha G. Wolgemuth Trust for benefit of Surviving Spouse 357,641. 66 CoreStates Bank N. A., Trustee P.O. Box 3959 Lancaster, PA 17604 NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE ITEM NO. B. Charitable and Governmental Bequests: None PA15131 TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) (If more space Is needed, Insert additional sheets of same size) $ 0.00 NTF 1220A COPYright Forms Software Only. 1993 Nelco,lnc. N93PA131