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Home My WebLink About02-01-08 , ., ---I 15056041147 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 0611 Date of Birth 161325626 06142007 11281940 Decedent's Last Name Suffix Decedent's First Name MI NELSON CHARLES J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 181 1. Original Return 0 2. Supplemental Return o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) 181 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death . between 12-31-91 and 1-1-95) o o 8. Total Number of Safe Deposit Boxes o 11.Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DALE F SHUGHART, JR. ESQUIRE 7172414311 Firm Name (If Applicable) .n' ~:} REGISTER~ILLS Usi-=ONL Y . . I First line of address 10 WEST HIGH STREET \.J Second line of address -:;.;;... i'v CARLISLE PA ZIP Code 17013 DAlE FILED o City or Post Office State Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete Declaration preparer other than the personal representative is based on all information of which preparer has any knoWledge. s RE OF P~RSON RES LING RETURN DATE Brian Nelson I ~I oB Dale F Shughart, Jr. Esquire /0 CO 10 West High Street, Carlisle, PA 17013 L Side 1 15056041147 15056041147 ---I --.I 15056042148 REV-1500 EX Decedent's Name: NELSON, CHARLES J. RECAPITULATION 1, Real Estate (Schedule A)",.,."".......................,......".,............"..........."....."..."....... 1. 2. Stocks and Bonds (Schedule B)........"""....""".............................".".................".. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)"....".. 3. 4. Mortgages & Notes Receivable (Schedule D)"."......."...."..."".."".."......"....."...... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)"..".""..... 5. 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested...."....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested.."...."... 7. 8. Total Gross Assets (total Lines 1-7)....."............."............".......".........""............. 8. 9. Funeral Expenses & Administrative Costs (Schedule H).."......"".".....""...".......... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)............".................. 10. 11. Total Deductions (total Lines 9 & 10).."............".".."..................................".....".. 11. 12. Net Value of Estate (Line 8 minus Line 11 )"........"""...................................""...." 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J)..."..".."........""....".""....."."... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13)..".."...."......."."....."................ 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1 .2) X .00 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. Tax Due..........."......"...."...."...."".....".."..........""..."........................"".."""....".... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. L Side 2 15056042148 Decedent's Social Security Number 161325626 17,102.27 17,102.27 15,695.09 12,784.65 28,479.74 -11,377.47 -11,377.47 0.00 D 15056042148 --.I REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Nelson, Charles J. STREET ADDRESS 21 Hidden Noll Road File Number 21 - 07 - 0611 CITY Carlisle STATE ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 3. InteresVPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 TotallnteresVPenalty (0 + 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 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 0.00 (5A) (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. x b. retain the right to designate who shall use the property transferred or its income;.................................... x c. retain a reversionary interest; or.................................................................................................................. x d. receive the promise for life of either payments, benefits or care?.............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ...... .... ......................... ...................... ............... .... ................ ............ ........ ....... x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?...... ........................ ... ....... ... ...... ............ .......... ... ........................................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption. '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Nelson, Charles J. FILE NUMBER 21 - 07 - 0611 Include 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 DESCRIPTION VALUE AT DATE OF DEATH 1,107.02 Household goods, furniture and furnishings and miscellaneous personal effects of monetary value, valued in accordance with actual sale prices. 2 Orrstown Bank Checking Account #106000509 Principal 762.00 Accrued interest .02 762.02 3 AEGIS Insurance Company, refund of premium 30.25 4 One-half ownership interest, as tenant in common, to a 2001 Heritage Mobile Home situate at 21 Hiddon Valley Road, Carlisle, PA. Value based upon actual sale price pursuant to attached Order of Court. 15,000.00 5 Robert Hughes, 2007 real estate tax proration on mobile home sale 192.66 6 Robert Hughes, lot rent proration. 10.32 TOTAL (Also enter on Line 5, Recapitulation) 17,102.27 .~ }~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H RJNERAL EXPENSES & ADMINSTRA11VE COSTS Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: A. Hollinger Funeral Home, funeral FILE NUMBER 21 - 07 - 0611 ESTATE OF Nelson, Charles J. DESCRIPTION AMOUNT 2,518.00 2 Eby Granite Works, grave marker 2,258.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Brian Nelson Social Security Number(s) I EIN Number of Personal Representative(s): 500.00 Street Address 35 Elm Drive City Carlisle State P A Zip 17013 2. Year(s) Commission paid 2008 Attorney's Fees Dale F. Shughart, Jr. (estimated) 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 6,000.00 Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Register of Wills (paid 55, owe 40) 95.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Register of Wills, Short Certificates 8.00 TOTAL (Also enter on line 9, Recapitulation) 15,695.09 '. SchecUe H FunemI Expenses & Admir1stralive Costs contirJJed COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nelson, Charles J. 2 Cumberland Law Journal, advertising 3 The Sentinel, advertising 4 PPL, electric bills 5 North Middleton Authority Sewer and Water 6 Robin Sollenberger, Tax Collector, 2007 real estate taxes on mobile home 7 Park Place Properties, commission on sale of mobile home 8 Northview Manor, lot rent 9 Robert Hughes, repair water leaks 10 Terrance Kimble, appraisal of mobile home 11 Fred Gettys, lot rent 12 Register of Wills, filing Inheritance Tax Return and Inventory and Petition. 13 Mobile Home Doctor, winterization and dewinterization 14 Doug and Ann Reeder, cleaning mobile home 15 Bonnie Coyle, notary fees 16 Register of Wills, reserve for accounting FILE NUMBER 21 - 07 - 0611 75.00 160.64 32.07 348.96 524.42 1,250.00 615.00 37.50 100.00 335.00 45.00 87.50 180.00 25.00 500.00 Page 2 of Schedule H ,~ ~ SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nelson, Charles J. FILE NUMBER 21 - 07 - 0611 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT Debit charges against personal checking account after death: 6/21 AOL, internet server 51.80 6/21 People PC, computer service 25.80 6/21 Orrstown Bank, service fee 3.00 80.60 2 Checks written before death, clearing after death 6/22 #859, Fred Gettys, lot rent 305.00 3 Cumberland County Tax Claim Bureau, 2006 mobile home real estate taxes past due 441.37 4 PharAmerica, medical bill 34.02 5 Kinetic Imaging, medical bill 40.00 6 Cumberland-Goodwill Fire & Rescue, ambulance 47.96 7 Claremont Nursing Home, nursing care 295.78 8 Carlisle Ear, Nose & Throat, medical bill 213.67 9 Carlisle, HMA Physician Management, medical bill 67.81 10 PA Department of Revenue, 2005 state income taxes owed 1,757.20 11 Robin K. Sollenberger, 2007 personal taxes 11.00 12 Midland Credit Management (MCM), credit card balance 574.18 13 AOL, internet bill 25.90 14 PPL, electric bill 105.93 TOTAL (Also enter on Line 10, Recapitulation) 12,784.65 ~ .~ SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nelson, Charles J. FILE NUMBER 21 - 07 - 0611 Include unreimbursed medical expenses. ITEM NUMBER 15 DESCRIPTION AMOUNT Members 1 st FCU, loan balance, owed jointly with Ruby Gehr Estate, one-half total reported 243.29 16 Members 1st FCU, loan balance due on repossessed vehicle, jointly owed with Ruby Gehr Estate, one-half total reported. 4,020.95 17 Susquehanna Valley FCU, loan balance owed jointly with Ruby Gehr Estate, one-half total reported 3.288.27 18 Carlisle Propane, fuel bill 715.53 19 York Waste Disposal, trash bill 41.67 20 Carlisle Cardiology Assoc., medical bill more than six months past due at death 474.52 Page 2 of Schedule I REV-1513 EX+ (9-00) .... i . ( .!u'<-_ - .....:..... -,,*--~ , . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 - 07 - 0611 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Nelson, Charles J. NUMBER Brian Nelson 35 Elm Drive Carlisle, PA 17013 Son One-quarter 2 Scott Nelson 75 Red Tank Road Boiling Springs, PA 17007 son One-quarter 3 Barry Nelson 34 East Street Mt. Holly Springs, PA 17065 son One-quarter Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-1513 EX+ (9-00) *' ~- , . ~ .~". .c'.., SCHEDULE J BENEFICIARIES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nelson, Charles J. I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 4 Evelyn R. Reeder, Executor Estatea of Ruby I Gehr, decd 570 Old York Road Boiling Springs, PA 17007 NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) none FILE NUMBER 21 - 07 - 0611 SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) One-quarter Page 2 of Schedule J M = V) = = = N = = <C N <C = ...... = I N = = I ...... = = I = = = N =..... =N I 0'> C"JO =\0 =0'> I"" Vl..... 0:::0 0:::..... =...... '" '" '" N g ORRSTOWNBANK A Tradition of Excellence P.O. Box 250 Shippensburg, P A 17257 ORRS Date 6/25/07 Primary Account Enclosures Page 1 106000509 2 - ---- - - - - 1111111111111111111111111.1.111111111111.111111111111.11111111 2000 0.8804 AV 0.312 TR00008 - - - - Charles J Nelson 21 Hidden Noll Road Carlisle PA 17013-9609 - Building? Buying? Remodeling? We can help! 1.888.0RRSTOWN - orrstown.com CHECKING ACCOUNTS Account Ti tle Charles J Nelson 50+ Interest Checking Image Account Number 106000509 Previous Balance 617.82 1 Deposits/Credits 144.18 3 Cheeks/Debits 382.60 Service Fee 3.00 Interest Paid .02 Current Balance 376.42 Overdraft item fees this statement period Overdraft item fees year to date Return item fees this statement period Return item fees year to date Number of Enclosures Statement Dates S/29/07 tin:u Days In The Statement Period Average Ledger Average Collected Interest Earned Annual Percentage Yield Earned 2007 Interest Paid 2 6/25/07 28 691. SO 691. SO .02 o. on .06 .00 1,050.00 .00 30.00 ACTIVITY IN DATE ORDER Date Description Amount Balance 5/31 Deposit Correction Credit 144.18 762.00 6/21 POS PUR. 06/19 51. 80- 710.20 TWX*AOL SERVICE 0607 800-827-6364 NY 999999 6/21 POS PUR. 06/19 25.80- 684.40 PEOPLE PC INT SVC 866-226-1015 CA 999999 6/22 Check 859 305.00- 379.40 6/25 Interest Deposit .02 379.42 6/25 Total Service Fee 3.00- 376.42 - --- - - - - - - - ORRSTOWNBANK A Tradition of Excellence Date 6/25/07 Primary Account Enclosures Page 2 106000509 2 Charles J Nelson 21 Hidden Noll Road Carlisle PA 17013 50+ Interest Checking Image Service Charge Disclosure Date Total Service Fee 6/25 ** Image Fee ** 106000509 (Continued) Amount 3.00- Date Check No 6/22 859 * Denotes missing check numbers CHECK SUMMARY Amount 305.00 Interest Rate Summary 5/28 6/22 o.osoooo%- O.OOOOOO%- ~ THANK YOU FOR BANKING WITH ORRSTOWN BANK V) = = = N = = 1.0 N 1.0 = ..... = I N = = I ..... = = I = = = N = = I "'" = = I V) c::: c::: a - ~ - - - - - - - - <'? = Vl = = = N = = 0.0 N 0.0 = ....... = I N = = I ..-. = = I = = = N = = I <'? = = J Vl cr cr C> .ORRSTOWNBANK A Tradition of Excellence ORRSTOWH IlANK ....~ flA.1nv IlISCElLAlEOV9 CHECl<II<l CREDIT :........-, tt='~-l..:J::j.r.?.;;p :-- ~ ..._... _n, ~=::fh-"'-~~~=,:~ i . # ftH.ooo5'o." .: 500 I-aDO 21: ..."" * 3{" S-3/-<J7 m!!! (Zt_ o:t_ o:t.... ~...."'" ~...... - $ 1"1/'1'/'8 Date Account Number 6/25/07 Page 3 00000106000509 I~-'.'''- .. ... ..... owu.llS J. NELSON llHlDllE.'1 NOLL ROAD CARl.JSJ.E, PA IJ\lI3 . BOo: -~#'. ':~--' .. ~...._. ,.... . ...."" I -;::-6 i - I DAly. .:1"1 , V ~"i>> L~ r ~ 'v - ~4;jT;J$ 'J C7~ v" "1...4,.J~ fI.."~~'L. <j r~~.(.n~ M IE:" - .;;. ,':l~ J.jCW8 ~0011( : ~-- - ~ ~~--!-~ ,:OHB50U,': ~O& 00050'" 085'1. '. 869 Chk It 859 06/22/07 $305.00 Chk It 0 05/3~/07 $~44.~8 IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF CHARLES J. NELSON Deceased NO. 21-07-0611 ORDER OF COURT AND NOW, this 26th day of December, 2007, following a hearing, the proposed sale of a one-half interest in a 2001 Heritage mobile home by Brian Nelson, executor to Robert Hughes, lS approved pursuant to 20 Pa. C.S. Section 3353, such sale to have the effect of a judicial sale. No bond shall be required. By the Court, J. J. Michael A. Scherer, Esquire 19 West South Street Carlisle, PA 17013 For Estate of Ruby I. Gehr Dale F. Shughart, Esquire 10 West High Street Carlisle, PA 17013 For the Estate of Charles J. Nelson C) :i""J ~~~ -.j')?--,::: Steven Howell, Esquire 619 Bridge Street New Cumberland, PA 17070 For Susquehanna Valley Federal Credit Union ~~31~ '-- :JJ ~-"-1 Pcb t'...;) = c=;.) = <- ~ :0 ::~-~.~~ :~~ r:-"} I f'V -0 c ,--) --- ~}~j -:.-,~ (P' "-j " I'r'l -.:::::... N '../~~ '~~~~; N Pennsylvania; Pennsylvania; and 11icts! )(/fill ctub W'ts!ctttttnl OF CHARLES J. NELSON B. My son, SCOTT NELSON, of Mt. Holly Springs, c. My son, BRIAN NELSON, of Mt. Holly Springs, Pennsylvania; D. RUBY GEHR, of 1502 Holly Pike, Carlisle, Pennsylvania. THIRD: In the event that my children fail to survive me, I hereby give, the share of that child to his children, if any, in equal shares, per stirpes. Should RUBY GEHR fail to survive me, I give the share of my estate which she would have received to my children, in equal shares, or to the issue of any dece~sed child. LASTL Y: I nominate, constitute and appoint RUBY GEHR, to be the Executrix of this my Last Will and Testament. In the event that the said RUBY GEHR, shall be unable to serve as Executrix for any reason, I appoint my son, BRIAN NELSON, as Executor. No Executor or Executrix shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 6Yk day of tf)~ ,1999. . ~~ r" l!(" ..I.. Fffi J1i! h~ arles J. son' . SIGNED,. SEALED, PUBLISHED and DECLARED in the presence of: .;~ -n.d'" ))tL.'1}<lf2A j -....-- 2 }. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss I, CHARLES J. NELSON, Testator, whose name is signed to the attached or 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 willingly; and that I signed it as I'DY free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledge NELSON, the Testator, this G, +:J.... day of ,/ : .j . . L ,1.- /; t.. ... _ of '---v-.. _ ~..c..': NOTARIAL SEW. MERI.ENe J. MAFlHeVI<A, NOTARY P\.~~ ;: CARUSI..E, CUMBEFII..AMJ COUI'flY. P'>' MY COMMISSION EXPIRES JUNE 6, ;i!()l).. . 3 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We, James D. Flower, Jr. and Linda Jumper the witnesses whose names are signed to the attached or 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 he signed willingly and that he executed it as his free and volunlaly act for the purpqses 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. and Linda Jumper Swam or affirmed to and subscribed to before me by James D. Flower, day of c() iL/rYIu{ .' this 1999. lL) {.+\ J . ~ / Q, '^ , ' /If-h,' /? .. L-N-<'~v~ v W'~ " . . ..1 SS. . l NOTARIAL SEAl MERlENE J. ~ NOTARY PUBuc CARUSl.E. CUMBERl..ANo COUNTY, PA MY COMMISSION EXPIRES JUNE 8, 2002 4 DALE F. SHUGHART, JR. ATTORNEY AT LAW lOWEST HIGH STREET CARLISLE, PENNSYLVANIA 17013 Telephone 17l7} 241-4311 Facsimile (717) 241-4021 OF COUNSEL HAMILTON C. DAVIS January 21, 2008 LEGAL ASSISTANT BONNIE L. COYLE Estate of Charles J. Nelson c/o Brian Nelson, Executor TO: Dale F. Shughart, Jr., Esquire EIN: 25-1802515 Professional services rendered as follows: 06/20/07 - Preliminary office conference. 06/21/07 - Preparation of probate forms and Renunciation. 06/26/07 - Take Renunciation to hospital for execution; probate Will; office conference with Brian. 1.7 06/28/07 - Prepare and mail Beneficiary Notices and Advertisement; letter to clients and beneficiaries. 1.0 06/29/07 - Brief review of bills; letter to client. 07/18/07 - Review and organize files; letter to Federal Credit Union and Attorney Scherer; telephone conference with Attorney Scherer; office conference with client; second fax to Attorney Scherer. 07/19/07 - Message from Attorney Scherer; letter to Attorney Scherer and creditors. 07/23/07 - Letter from Carlisle Cardiologist and Attorneys Howell and Scherer; letter to Carlisle Cardiologist, client and Attorney Howell. 07/24/07 - Telephone conference with Attorney Scherer. 07/25/07 - Receive information from Susquehanna Valley FCU and AEGIS; letter to client and Attorney Scherer. 07/30/07 - Receive information from client; to client. 08/02/007 - Letter to Citi Financial and conference with client, Scherer and Reeder. $ 25.00 1.0 .3 2.8 2.1 1.0 .2 .3 letter .4 1.0 January 21,2008 Page 2 DALE F. SHUGHART, JR. oa/07/07 - Review copy of appraisal; letter to Attorney Scherer. .2 oa/Oa/07 - Review file; letter to AOL, fax to Attorney Scherer and letter to client; telephone conference with Scott Morrison. 1.0 oa/13/07 - Review information from client; fax to Attorney Scherer and letter to client. .7 Oa/15/07 - Fax from Attorney Scherer and letter to client. .3 Oa/16/07 - Telephone conference with client; review file. .3 Oa/17/07 - Review file; fax to Attorney Scherer; telephone conference with Attorney Scherer and client. .6 Oa/22/07 - Review file; letter to Attorney Scherer and client. .a oa/29/07 - Review file to prepare for office conference with client; office conference with client; letters to Attorney Scherer and client. 1.3 09/12/07 - Telephone conference with Attorney Scherer; letter to Attorney Scherer and letter to Brian. .7 09/1a/07 - Review documents; letter to Brian. .5 09/20/07 - Fax from and to Attorney Scherer with carbon copy to client. .3 09/21/07 - Pay PP&L; forward to client and Attorney Scherer. .2 09/24/07 - Fax to Attorney Scherer. .1 09/27/07 - Letter from Attorneys Scherer and Howell; letter to Attorneys Scherer and Howell. 1.0 10/01/07 - Fax from Attorney Scherer; fax to Attorney Scherer and letter to client. .6 10/10/07 - Fax from Attorney Scherer; fax to Attorney Scherer and letter to client. .a 10/30/07 - Receive various faxes from Attorney Scherer; letter to client. .a 10/31/07 - Letter to Mobile Home Park and Attorney Scherer. .4 11/06/07 - Telephone conference with client; fax from Attorney Howell; letter to client. .5 January 21, 2008 Page 3 DALE F. SHUGHART, JR. 11/09/07 - Telephone conference with Attorney Scherer. 11/19/07 - Pay bills; letter to North View Mobile Horne Park and client; fax to Attorney Scherer. - Telephone conference with client. - Fax from and to Attorney Scherer. - Review information from Park Place; letter to Park Place. 12/05/07 - Telephone conference with Diane Brinton; fax to Attorneys Howell and Scherer. 12/06/07 - Telephone conference with Attorney Scherer (2). 12/10-11 - Preparing Accounting information, Petition and Exhibits; reviewing and organizing bills; filing and presenting Petition; compiling bills from Brian. 12/13/07 - Telephone conference with George Thompson at Carlisle Propane. 12/26/07 - Prepare for and represent client at court hearing. 12/31/07 - Paying creditors; letter to client and Attorney Scherer. 01/14/08 - Receive refund check; revise statements; fax to Attorney Scherer. 01/18/08 - Preparing letter to .2 11/21/07 11/26/07 11/29/07 . 5 .2 .3 .8 . 7 . 5 6.5 .2 3.0 1.5 1.0 Inheritance Tax Return and client. ~ Total hours - 41.3 Total fee at $125/hr.* Total fees due and owing - Total estimated fees - * My normal hourly billing rate is $200 per hour. I reduced my hourly rate due to the insolvent nature of this estate for all Priority I, 3 and 4 claims to be paid. $5,162.50 $5,187.50 $6,000.00