The URL can be used to link to this page

Home My WebLink About02-0004,Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of ETHEL G. ENGLE "~"'"~'". · ' · No. 21-02-0004 also known as Late of Upper Allen Township , Deceased Social Security No. 174-38-4749 GERALD W. ENGLE (J. Martin Engle, J. Harold Engle and Richard G. Engle have renounced) 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 and aver that Petitioner(s) is/are the execut or named in the Last Will of the Decedent, dated 2/25/92 ~ ~, ,~ ~' ., and.c~dicil(s) dated ~ ,,~ ' ' Except as follows D d for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration ~.. (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minodtate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 920 Messiah Village, Mechanicsburg, PA (Upper Allen Township) (list street, number and municipality) Decedent, then 87 years of age, died December 4 ,2001 , at Messiah Village~ MeChanicsburg, PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $. (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ 555,000.00 5557000.00 Real Estate 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 appropriate form to the undersigned: Signature Typed or printed name and residence ,..~~,"~,~,)~,.--"" ~"" "' ~ J Gerald W. En,91e / 145 Airport Road, Marietta~ PA 17547 Oath of Personal Representative Commonwealth of Pennsylvania COUnty Of Cumberland The Petitioner(s) above-named swear(s) and 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 ac rding to w. ~n _ . ~ ~"T 1 c w Sworn to and affirmed and subscribed Gerald W. Engle before me this 3rd day of JANUARY 2002 A i DECREE OF REGISTER Cumberland County, Pennsylvania Estate of ETHEL G. ENGLE Deceased also known as Social Security No: 174-38-4749 No. 21-02-0004 Date of Death: 12/4/01 AND NOW, .TANIIARY 4 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary ^ of Administration (c.t.a., d.b.n.c.t.; pendente life; durante absentia; durante minoritate) are hereby granted to Gerald W. Engle in the above estate and that the instrument(s), if any, dated 2/25/92 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES etters .................................... $ ~ -~ ~' ~~ ~ 3 7 5.00 ~--" , ~'~~ 1° _ ~ ;~, ~ , ~ : - ~~ ~_ ~~ ~'~_' ~,1'`~i ~' , /~~~ ~-_ ' ~ l/ Register of ills ~ ~ ~ Short Certificate(s) ............... $ 15.00 Renunciation .......................... $ 5.00 Affidavit ( ) ....................... $ Extra Pages ( ) .............. $ 27.00 Codicil ................................. $ JCP Fee ................................. $ 5.00 Attorney: John M. Smith, Esq. Inventory & Tax Forms ............. $ I.D. No: #19520 Other ...................................... $ Address: 222 S. Market St., Suite 201, P.O. Box 267 Elizabethtown PA 17022 TOTAL ............................ .$ 427.00 Telephone: 717 367-1370 DATE FILED: ~~'' ~ ~`~~ ~~ ~'-~~ ,~ Register of Wills of Cumberland County, PennSylvania RENUNCIATION Estate of Ethel G. Engle also known as Messiah Village, Cumberland County , Deceased NO. 21-02a0006, The undersigned. J. Martin Engle, J. Harold Engle and Richard G. En§le, sons, (Relationship) (Capacity) of the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters Testamentary be issued to Gerald W. Engle Witness ~ ~ ~- hand this ~ ¢'~ day of //,~(Signature) 920 Messiah Village, P.O. Box 2015 Mechanicsburg PA 17055 Z ,/ · "~3~ Sunrise Boulevard Elizabethtown PA 17022 ~.~ , 44] 3 winthrop Drive Harrisbur9 PA ]7~ ~2 (Address) sworn to or affirmed and subscribed e,ore me this My Commission Expires: *si~/n error as JM M~gle Notarial SeM Maria C. Clouser, Notary Public Elizabethtown Bom, Lancaster County My Commission Expires July 7, 2005 NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. lin I, ETHEL G. ENGLE,. of the Township of Upper Allen, County of Cumberland and Commonwealth of Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any former. Will or Writing in the nature thereof by me at any time heretofore made. FIRST: I order and direct my Executor hereinafter named to pay all my just debts and funeral expenses, including the cost of the final lettering to be placed on my grave marker on my grave lot in the Bossler Church Cemetery, West Donegal Township, Lancaster County, Pennsylvania, where I desire to be buried, as soon as can be conveniently done after my decease. SECOND: I hereby order and direct that all inheritance, estate transfer, succession and death taxes, of any kind whatsoever, other than income taxes and death taxes on the special"use"value of real estate, and special"use"value of qualifying businesses, (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 with respect to any pension, profit sharing or retirement plan, or other employee benefit plan, shall be paid out of the principal of my Credit Shelter Trust passRng under para- graph FOURTHherein. Taxes on future interests shall be prepaid.. Such payment shall be made as an expense of administration and without apportionment and reimbursement. I also empower my Executor: (i) to allocate any of my unused federal generation skipping transfer tax exemption to any property of which I am the transferor for the purposes of such tax (whether or not passing under'.e~sWill), (ii) to exclude any such property from any such allocation, and (iii) to make any related election, all as they in their sole an'd"conclusive discretion deem most advantageous and equitable. I direct that no party in interest to the transfer of such property shall have any claim against my Executor or my estate or any claim for equitable reimbursement or any other cause. THIRD:' PERSONAL AND HOUSEHOLD EFFECTS: I give all my auto- mobiles, clothing,jewelry, books, pictures, furniture and furn- ishings, and other articles of personal or household use, together with all insurance relating thereto, to my husband, J. Martin Engle, if he survives me. 'If my husband does not survive me, I give all such property and insurance, if any, to my children who survive me, to be divided among them in accordance with certain lists which can be found with this my Last Will and Testament and specifying items to go to my'children. In the event that such lists cannot~be found~ or there are other items of personal property not.' shown on such lists, then those items of personal property shall be distributed among~my'~children as they agree, or in the absence of agreement, as my Executors may-think appropriate, provided that any articles undistributed or unselected may be~ s61d and the proceeds thereof added to my Residuary Estate. ~OURTH: CREDIT SHELTER TRUST: If my said husband, J. Martin Engle, survives me, I give to my Trustees a sum equal to the dollar amount, if any, which can pass free of federal estate tax in my estate by reason of the unified credit against federal estate tax allowable to my estate, (the "credit shelter amount "), reduced by the aggregate of (1) all items includible in my estate for federal estate tax purposes which either are disposed of in previous articles of this Will or pass outside of this Will but only if such items do not qualify for the federal estate taxmar~t~l deduction or the federal estate tax charitable deduction, and (2) the amount of any administration expenses claimed as income tax rather than estate tax deductions, and (3) the amount of any state death taxes payable by my estate. My Trustees shall hold this sum IN TRUST, during the life of.my husband, J. Martin Engle, or until the earlier termina- tion of the Trust for the following purposes. (1) In the discretion of my Trustees, to pay any part or all of the income to, or accumulate any part'or all of such -2- income for the benefit of, any one or more of my husband, J. Martin Engle, and my issue in any degree, or add any part'or all of such income to the principal of the Trust. I direct my Trustees to'consider the needs of my husband with regard to these distributions and to interpret the provisions of this paragraph with respect to distribution of income liberally. (2) To pay to any one or more of my husband, J. Martin Engle, and my issue in any degree, at any time or times during the continuance~Of the Trust, such sums from or any part or all of the principal as my Trustees may, in their discretion, deter. mine tolbe reasonablyne!c~easary for the support, maintenance, education (including college and graduate schools), health or other benefit of the person ~owhom the payment is made, or to meet th'e costs of any ~illness or accident which may affect such person. The term "reasonably necessary" as used in this paragraph is to be liberally interpreted by my Trustees in order to'best benefit the beneficiaries hereto in such a way as I could and would do if living. (3) To pay any principal remaining at my husband's death to my children then living in equal shares, or if a child of mine predecease me, then to their children in equal shares, per stirpes, as my husband may appoint by~a Will, in which he expressly refers to the power hereby given to hi~m. (4) If my husband fails to exercise, or does not fully and effectively exercise, the power of apPointment given to him in subparagraph (3) above, my Trustees shall pay the prin- cipal, if any, remaining at my husband's death and not effec~ tively appointed by him, to my children, of if a child of mine predecease me, to that child's child or children in equal. shares, per stirpes. FIFTHs:" QUALIFIED 'TERMINABLE INTEREST PROPERTY TRUST: If my husbahd, J. Martin Engle, survives me, I give my residuary estate to my Trustees, IN TRUST, during the life of my husband, for the following purposes: -3- (1) To pay the income to him in'convenient installments at least quarter-annually. (2) To pay to him at any time and from time to time such sums from or such part of the principal of the Trust, including the whole thereof, as my Trustees may, in their sole discre- tion, determine to, be necessary or desirable to. permit him~to maintain his usual standard of living, and to pay the costs of any illness or accident which may affect him. (3) To pay any principal remaining at my husband's death to any one or more of my then. living issue, in such shares, on such terms, outright or in trust,.as my husband may appoint by a Will in which he expressly refers to the powers hereby given to him. (4) If my husband fails to exercise, or does not fully and effectively exercise, the power of appointment granted to him in Subparagraph (3) above, upon my husband's death, to pay the Executors of my husband's estate all income accrued but undistributed at the date of my husband's death. My Trustees shall then dispose of the then remaining principal as follows: (A) To pay to the Executors of my husband's estate, out of the principal of the Trust, an amount equal to the estate, inheritance, transfer, suc.cession or other death taxes ("death taxes"), federal, state and other, payable by reason of the inclusion of part or all of the Trust property in his estate. Such payment shall be equal to the amount by which (1) the total of such death taxes paid by my husband's estate exceeds (2) the total of such death taxes which would have been payable if such part or all of the Trust property had not been included in his estate. The determination by my husband's Executors of the amount payable hereunder shall be final. I direct my Trustees to pay such amount promptly upon written request of my husband's Executors. The final determination of the -4- amount due hereunder shall be based upon the values as finally determined for federal estate tax purposes in my husband's estate. After payment of the amount finally determined to.be due hereunder, my Trustees shall be dis- charged from any further liability with respect, to such payment. My husband may waive his estate's right to pay- ment under this~!subparagraph by a Will, executed after my death, in which he specifically refers to the right to payment hereby given to his estate. (b) To,pay the principal, if any, remaining at my husband's death and after the payment required by sub- paragraph (a) has been made, to my then living issue, per stirpes. SIXTH: TRUSTEE: I herewith nominate, constitute and appoint my sons, J. Harold Engle, Richard G. Engle and Gerald W. Engle, or the survivors or survivor thereof, to act as Co-Trustees under the Trust established in Paragraphs FOURTH and FIFTH of this my Last Will and Testament. If all of my sons should predecease me, then I nominate, constitute and appoint the Farmers First Bank, Lititz, Pennsylvania, to act as Trustee under the Trust established in Paragraphs FOURTH and FIFTH of. this my Last Will and Testament. SEVENTH: PROTECTIVE PROVISION: No interest income or princi-~ pal shall be assignableby, or available to anyone having a claim against a beneficiary, before actual payment to the beneficiary. EIGHTH: TAX OPTIONS: I authorize my Co-Trustees to treat administrative or other expenses of the Trust hereunder as income tax or estate tax deductions or both, without regard to whether they are paid from principal or income or whether the size of the Credit Shelter Trust will be affected thereby, and without requiring adjustments between principal and~income from any resulting effect on income or estate taxes. NINTH: POWERS OF FIDUCIARIES: I authorize my FiduCiaries hereunder to act in the following respects: -5- (A) To retain and'~,to'invest in all forms of real and personal property - including stock or other securities of any Corporate Trustee or of a holding company~controlling any Corporate Trustee - regardless of any limitations imposed by law on investments by Trustees; (B) To compromise claims and to abandon property which, in the Trustee's opinion has little or no value. (C) To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with~respect thereto; (D) 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 sale or lease; (E) To make loans to and to buy property from my or my husband's Executors or Administrators, or the Trustee of any generation skipping trust of which I am a deemed transferor; (~F) To borrow from anyone, even if the lender is a Trustee hereunder, and to pledge propert~y as security for repayment of the funds borrowed; (G) To apply directly for my husband's benefit all sums to which he is entitled from any TrUst under this my Last Will and Testament, if in the Trustees' opinion, he is dis- abled by advanced age,, illness or other cause; (H) To pay the burial expenses including a marker for my husband and any of my children who die during the term of any Trust; (I) To purchase hospitalization, surgical and/or majOr medical insurance for the beneficiaries under any Trust; (J) To pay off.any remaining mortgage on any home owned by me and/or my husband; (K) To allocate any property received orcharge incurred to principal or income or partly to each, without regard to any law defining principal and income; provided that this Authority shall not extend to t~eCredit Shelter Trust; -6- (L) To partition,, subdiVide or improve real. estate and to enter into agreement concerning the partition, subdivison, improvement, zoning or management ~of any .real estate in which any trust hereunder has an i'nterest and to impose or extin- guish restrictions on any such real estate. (M) To distribute in kind and to allocate specific assets among the beneficiaries (including any Trust hereunder) in such proportions as my Trustees may think best, so long as the total market .value of any beneficiary's share is not affected by such allocation and there is an equitable appor- tionment of the aggregate appreciation or depreciation for .~ income tax bases; provided that nothing in this paragraph shall affect the provisi6ns set forth above regarding satis- faction of the Credit Shelter Trust; (N) My. Trustees in exercising a-ny~discretionary powers given to them under any provision of this Will, need not take into consideration any other assets or income owned by or available to the person to whom a discretionary payment is under consideration, except that my Trustees shall be pro- hibited from making any payments in reimbursement to any governmental entity which may have incurred expense for the benefit of a beneficiary, and my Trustees shall not pay any obligation of a beneficiary which obligation is otherwise payable by any governmental entity or pursuant to any govern- mental program for reimbursement or payment. These powers shall extend to all property at any time held by my Fiduciaries and shall~ continue, in full force until the actual distribution of all such property. All powers, authorities, and discretion granted herein shall be in addition to those granted~by law and shall be exercisable without leave of Court. TENTH: I nominate, consti,tute and apPoint the Farmers First Bank, Lititz, Pennsylvania, to act as~guardian of the estate of any minor beneficiaries under this my Last Will and Testament, and any other beneficiary physically or mentally unable to manage his -7- or her affairs. Such Guardian shall have the power to use princi- ! pal as well as income, from time to time, for the minor's or ' physically or mentally disabled beneficiary's support, welfare and education, and shall have the authority to invest the principal and any accumulated income, including proceeds of life insurance, in income producing real estate and in any securities, stocks, common/trust funds, whether of the corporate guardian or any other'~ financial institution, money market funds, or other personal pro- perty, which the Guardian may deem for the best interests of the minor or physically or mentally disabled beneficiary according to the standards of prudent investment without~being confined to so- called legal investments. ELEVENTH: Any beneficiary hereunder may add to the principal of any'of the Trusts hereunder by deed or by Will or otherwise. TWELFTH: My Trustees shall have the power, but not the duty, to make 'such payments from the principal of the Credit Shelter Trust as my Trustees may think desirable to facilitate the settle- ment of my Es~tate, and in .the exercise' of~ this pOwer my. Trustees may pay, in-whole or in part, any or all of (i) my debts (including debts for which my husband is also liable), (ii) the expenses of my funeral and burial, and (iii) death taxes (except generation- skipping transfer taxes and taxes on benefits from a qualified employee plan) and administration expenses in connection with my estate, even though they do not relate to property becoming subject to this Will; provided'~h~a't no property which would be exempt from United States Federal Estate Tax if not payable to my Co-Executors or Administrators shall be used to make any payments under this Article. Neilher my Executors or any beneficiary of my estate shall be required to reimburse my Trustees for any such expenditures. THIRTEENTH: My Trustees shall receive compensation in accord- ance with the standard schedule of fees in effect and prevailing in the area when the services are performed. FOURTEENTH: Any fiduciary nominated herein may resign by delivering a written resignation to the other fiduciaries then in office. FIFTEENTH: Any fiduciary may at any time and from time to time delegate to one or more of the fiduciaries then in office all~ of the powers exercisable~by' the delegating fiduciary. Each action taken by the fiduciary or fiduciaries to whom the powers are dele- gated shall be as effective as if the delegating fiduciary had joined in the action. Such designation shall be made in writing and shall continue for the perio~ stated in writing. SIXTEENTH: No fiduciary appointed in this Will and no duly appointed Executor shall be required'~to give or enter into any bond or security in any jurisdiction. SEVENTEENTH: If my husband, J. Martin Engle, and~I should die under Such circumstances that it cannot be determined which of us died first, my husband shall be deemed to have survived me. EIGHTEENTH: I nominate, constitute and appoint my husband, J. Martin Engle, to be the Executor of this my Last Will andTestament. In the event that he should predecease me'or otherwise be unable to serve, then I nominate, constitute and appoint my sons, J. Harold Engle, Richard G. Engle and Gerald W. Engle, or the survivor or survivors thereof, to be the Co-Executors of this my Last Will and Testament. In the event that.alt of the above named parties should predecease me or otherwise be unable to serve, then I nominate, constitute and appoint the Farmers First Bank, Lititz,iPennsylvania, to act as Executor of this my Last Will and Testament. Said Executor~pz Co-Executors to serve in such capacity in any juris- diction without the necessity of giving any bond. IN WITNES~WHEREOF, I have hereunto set my hand and seal this 25 day of February , in the year of our Lord, Nineteen Hundred Ninety-two (1992). ETHEL G. E~GLE ~ (SEAL) SIGNED, sealed, published and declared by the above named Testatrix, ETHEL G. ENGLE? ad and for her Last Will and Testament, 9 'in the presence of us, who, at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses thereto. / . r~siding at residing at residing at Elizabethtown, PA. Elizabethtown, PA. Elizabethtown, PA. COMMONWEALTH OF PENNSYLVANIA COUNTY OF LANCASTER ) ) SS: ) WE, ETHEL G.'~ ENGLE, ~Henry F. Gingrich , Maria C. Consoli , and ' Rheba M. Leonard , the Testatrix and witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the under- signed authority that the Testatrix signed and executed the instru- ment as her Last Will and TestAment and'that she signed willingly, and that she executed it as her free and voluntary act for the pur- poses therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will ~as. witness 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. ~HEL~ ENG~L~E,' TES 'G.~' ' ~- TKTRIX WITNESS SUBSCRIBE__D, sworn to and acknowledged before me by ETHEL G. .ENGLE, the Testatrix, and subscribed and sworn to before me by Henry F. Gingrich , Maria C. Consoli , and Rheba M. Leonard , witnesses, on February 25 , 1992. -10- Notary Public7 ~ Boro, ~ Ooun~ oF ETHEL G. ENGLE GiNGRiCH, SMITH, KLINGENSMITH & DOLAN ATTORNEYS AT LAW ELIZABETHTOWN, PA AND LANCASTER, PA Recorded Of 2ce of Registei· of Wilts '02 J~N-3 P2:09 Oumberiand,.~,,,'~-- PA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Ethel G. Enqle Date of Death: 12/4/01 Will No. 21-02-0004 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 1/15/02 · Name Address J. Martin Engle ,i 920 Messiah Village, P.O. Box 2015 Mechanicsburq PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:~ Date: 1/15/02 0¢_2 Capacity: · Signature John M. Smith, Esq. Name: Ginqrich, Smith, Klinqensmith & Dolan Address: 222 S. Market St., Suite 201, P.O. Box 267 Elizabethtown PA 17022 Telephone(717) 367- 1370 X Personal Representative Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OOO91O SMITH JOHN M 222 S. MARKET ST. STE.201 ELIZABETHTOWN, PA 17022 ........ fold ESTATE INFORMATION: SSN: 174-38-4749 FILE NUMBER: 2102-0004 DECEDENT NAME: ENGLE ETHEL G DATE OF PAYMENT: 03/01/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/04/2001 'TOTAL AMOUNT PAID: ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $18,000.00 $18,000.00 REMARKS' GERALDWENGLE C/O JOHN M SMITH ESQUIRE SEAL CHECK# 0077 INITIALS: DO RECEIVED BY' REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS ATTORN~AT LAW John M. Smith Thomas G. Klingensmith Kevin D. Dolan Jeffrey S. Shank JoAnne Murphy Julie M. Cooper Henry F. Gingrich (1952-2001) 222 South Market Street Suite 201 P. O. Box 267 Elizabethtown, PA 17022 Phone (71.7) 367-1370 Fax (717) 367-3219 45 East Orange Street Lancaster, PA 17602 Phone (717) 393-3684 Fax (717) 393-0653 Web Site WWW.GSKDLAW.COM E-mail gskdlaw@earthlink.net August 29, 2002 Register of Wills Cumberland County Courthouse . One Courthouse Square Carlisle, PA 17013 Estate of Ethel G. Engle 'lq~. 21-02-0004 Dear Sir or Madam:. Enclosed please find the original and two copies of the Pennsylvania Inheritance Tax Return and Inventory. Kindly file the originals, time-stamp the copies and return to me in the enclosed envelope. A check in the amount of $300.76 made payable to the Register of Wills, Agent is enclosed for the inheritance tax due. Thank you for your assistance in this matter. Very truly yours, JMS:tjt Enclosures Federal Express Register of Wills of Cumberland County, INVENTORY Estate of ENGLE, Ethel G. also known as ~erald W. Engle , Deceased Pennsylvania No. 21 - 02- 0004 Date of Death 12/4/2001 Social Security No. 174-38-4749 The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: John M. Smith I.D. No.: 19520 Address: 222 South Market Street, Suite 201 P.O. Box 267 Elizabethtown, PA 17022 Telephone: 717/367-1370 Personal Representa~iv~e Signature: ~-~.~~, ~/~ . Gerald W. Engle Signature: Signature: Address: i45 Airport Road Marietta, PA 17547 Telephone: (717)653-1893 Dated: ?'t ~'Oc*/0 ~~'-' Personal Property Lord Abbett & Co. Affiliated Fund Class A, 935.006 shares @ $13.51 per share First Union Securities as follows: 20M Bethlehem Wtr 5.00% 11/15/09 105.169, which includes accrued interest of $52.78 25M Conestoga Valley SD 5.15% 4/15/12 1'04.533, which includes accrued interest of $175.24 25M Conrad Weiser SD 6.20% 12/15/05 1'09.621 which includes accrued interest of $727.64 25M Gettysburg SD 5.85% 11/15/05 108.468 which includes accrued interest of $77.19 1 OM Lancaster Hsp 6.00% 6/1/07 100.000, which includes accrued interest of $5.00 20M Lancaster Swr 5.00% 4/i/07 104.309 which includes accrued interest of $175.00 25M Millersville GO 5.00% 12/1/05 104.891 which includes accrued interest of $10.42 15M Shippensburg SD 5.00% 11/15/11 102.747 which includes accrued interest of $39.58. 12,631.93 21,086.58 26,308.49 28,132.89 27,194.19 10,005.00 21,036.80 26,233.17 15,451.63 (Attach additional sheets if necessary) Total Personal Property and Real Estate $549,724.47 Register of Wills of Cumberland County, Pennsylvania Estate of ENGLE, Ethel G. also known as INVENTORY continued , Deceased No. 21-02-0004 Date of Death 12/4/2001 Social Security No. 174-38-4749 20M Spring-Ford SD 5.80% 2/1/12 106.817 which includes accrued interest of $396.33 25M Springdale GO 5.00% 12/1/08 101.521 which includes accrued interest of $10.42 25M Wyomissing PA ASD 5.20% 5/1/06 104.849 which includes accrued interest of $119.17 Money Market, which includes accrued interest of $1.60 Next Financial Group, Van Kampen fund 761.504 shares ~ $13.36 per share Susquehanna Bancshares, 1171 shares ~ $20.55 per share Community Bank Savings Account #4500519120 Community Bank Certificate 0f Deposit 1/4500519133 Northwest Savings Bank Certificate of Deposit/12013014432 which includes accrued interest of $102.03 to date of death Northwest Savings Bank Certificate of Deposit #2013019381 which includes accrued interest of $51.07 to date of death Northwest Savings Bank Certificate of Deposit #2013021791 which includes accrued interest of $216.98 to date of death · PNC Bank Account #31900219132 which includes accrued interest of $85.21 to date of death Union National Community Bank, Certificate of Deposit #520009997-2 which includes accrued interest of $73.34 to date of death Waypoint Bank Certificate of Deposit #1400015088 which includes accrued interest of $2,054.46 to date of death Waypoint Bank Certificate of Deposit #18000013227 which includes accrued interest of $858.75 to date of death Total Personal Property 21,759.73 25,390.67 26,331.42 13,697.82 10,173.69 24,064.05 503.22 35,156.22 27,203.47 10,656.37 21,030.76 25,272.83 10,489.36 77,162.38 32,751.80 $549,724.47 2 Dolan ATrOt{N~[~ AT L4W John M. Smith Thomas G. Klingensmith Kevin D. Dolan Jeffrey S. Shank JoAnne Murphy Julie M. Cooper Henry F. Gingrich (1952-2001) 222 South Market Street Suite 201 ~ P. O. Box 267 Elizabetht°wn, PA 170~.2 Phone (717) 367-1370~'--~ Fax (717) 367-3219 · 45 East Orange Street Lancaster, PA 17602 Phone (717) 393-3684 Fax (717) 393-0653 Web Site WVVVV.GSKDLAW.CoM E-mail gskdlaw@earthlink.net September 3, 2002 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA '17013 ate of EthelG. Engle ~ ...... D.ear Sue: , Enclosed please find Check #46467 in the amount of $23.00 for the filing fee for the Inheritance Tax Return and Inventory in the above matter. Thank you for your assistance in this matter. JMS:tjt Enclosure · Very truly yours, GINGRICH~ SMIT!,~H & DOLAN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OFINDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX ' OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001582 JOHN M SMITH ESQUIRE 222 S MARKET STREET STE 201 ELIZABETHTOWN, PA 17022 ........ fo~d ESTATE INFORMATION: SSN: 174-38-4749 FILE NUMBER: 2102-0004 DECEDENT NAME: ENGLE ETHEL G' DATE OF PAYMENT: 08/30/2002 POSTMARK DATE: 08/29/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/O4/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 9300.76 TOTAL AMOUNT PAID: 9300.76 REMARKS: JOHN M SMITH ESQ.C/OGINGRICK SMITH ET AL -OVERNIGHT EXPRESS SEAL CHECK# 46437 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS ' "' · COMMONWEALTH OF PENNSYLVANIA ·~' DEPARTMENT OF REVENUE ,'~ · ~, DEPT· 280601 HARRISBURG, PA 17128-O601 REV-15O0 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 02 0004 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ENGLE, Ethel g. 174-38-4749 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 12/04/2001 11/15/1914 .. REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Engle, J. Martin goo [] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future Inter6st Compromise (date of death after 12-12-82) [] ' 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 3. Remainder Return (date of death prior to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION Must BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ~AME John M. Smith :IRM NAME (If applicable) Gingrich, Smith, Klingensmith & Doian FELEPHONE NUMBER 717/367-1370 COMPLETE MAILING ADDRESS 222 South Market Street, Suite 20 ] P.O. Box 267 Elizabethtown, PA 17022 2. 3. 4. 7. 8. 9. 10. 13. 14. ~ea, Estate (Schedule A) /?' : (1) Stocks and Bonds (Schedule B) (2) Closely Held Corporation, Partnership or Sole-Proprietorship (3) Mortgages & Notes Receivable (Schedule D) (4) Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) None 309,498.06 None None 240,226.41 None None 21,524.59 Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11 ) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY (~) 549,724.47 21,524.59 528,199.88 528,199.88 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, 100,463.62 x .00 or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 427,736.26 ~x .045 (15) (16) 0.00 19,248.13 19,248.13 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. [] x .15 (18) (19) >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyr.~ht 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: " STREET ADDRESS Messiah Village 920 Messiah Village ICITY Mechanicsburg PA 17055 STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 18,000.00 947.37 (1) Total Credits (A + B + C) (2) '(3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT Total Interest/Penalty (D + E) 19,248.13 18,947.37 0.00 300.76 300.76 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; ................................................................................ [] [] b. retain the right to designate who shall use the property transferred or its income; ..................................[] [] c. retain a reversionary interest; or ............................................................................................................... ~ [] 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? ..................................................... .. .............................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ........ [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. [] [] 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 belief it is true, correct and complete. Declaration of preparer other than the personat representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ~;;~"J DA~.) jI . '~IGN~,TURE OFFll~RS(~NIRESPONSI~/~E FOR)~ILING RETURN ADDRESS h45 Airport Roa,d, ~ arietta, PA 173,~/ John Mi Smith//~ / . 222 South Market Street, Suite 201 P.O. Box 267 , Elizabethtown, PA 17022 ~ For dates of dl~th 7n 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 3% [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 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [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 4.5%, 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 12% [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 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(I 1-96) CD 00O910 SMITH JOHN M 222 S. MARKET ST. STE.201 ELIZABETHTOWN, PA 17022 .... :--- fold ESTATE INFORMATION: SSN: 174-38-4749 FILE NUMBER: 2102-0004 DECEDENT NAME: ENGLE ETHEL G DATE OF PAYMENT: 03/01/2002. POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND .... ' ':' ' ':' DATE OF DEATH: 12/04/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $18,000.00 TOTAL AMOUNT PAID: 8,000.00 REMARKS: GERALDWENGLE C/O JOHN M SMITH ESQUIRE 'SEAL CHECK#O077 INITIALS: DO RECEIVED BY: TAXPAYER MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - 0004 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE NUMBER OF DEATH 1 Lord Abbett A Co. Affiliated Fund Class A, 935.006 shares ~ $13.51 per share 12,631.93 2 First Union Securities as follows: 3 20M Bethlehem Wtr 5.00% 11/15/09 105.169, which includes accrued interest of 21,086.58 $52.78 4 25M Conestoga Valley SD 5.15% 4/15/12 104.533, which includes accrued interest 26,308.49 of $175.24 5 25M Conrad Weiser SD 6.20% 12/15/05 109.621 which includes accrued interest of 28,132.89 $727.64 6 25M Gettysburg SD 5.85% 11/15/05 108.468 which includes accrued interest of '27,194.19 $77.19 7 10M Lancaster Hsp 6.00% 6/1/07 100.000, which includes accrued interest of $5.00 10,005.00 8 20M Lancaster Swr 5.00% 4/1/07 104.309 which includes accrued interest of .. 21,036.80 $175.00 9 25M Millersville GO 5.00% 12/1/05 104.891 which includes accrued interest of 26,233.17 $10.42 10 15M Shippensburg SD 5.00% 11/15/11 102.747 which includes accrued interest of 15,451.63 $39.58. 11 20M Spring-Ford SD 5.80% 2/1/12 106.817 which includes accrued interest of 21,759.73 $396.33 12 25M Springdale GO 5.00% 12/1/08 101.521 which includes accrued interest of 25,390.67 $10.42 13 25M Wyomissing PA ASD 5.20% 5/1/06 104.849 which includes accrued interest of 26,331.42 $119.17 14 Money Market, which includes accrued interest of $1.60 13,697.82 15 Next Financial Group, Van Kampen fund 761.504 shares ~ $13.36 per share 10,173.69 Total of Continuation Schedule(s) 24,064.05 TOTAL (Also enter on line 2, Recapitulation) 309,498.06 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS continued ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - 0004 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE NUMBER OF DEATH 16 Susquehanna Bancshares, 1171 shares ~ $20.55 per share 24,064.05 Page 2 of Schedule B Securities First Union Securities 919 Russell Drive PO Box 800 Lebanon, PA 17042 Tel 717 273-8818 800 274-8818 : Fax 717 270-5312 January 17, 2002 John Smith, Esquire PO Box 267 Elizabethtown, PA 17022 RE: Estate 'of Ethel G. Engle Date of Death: December 4, 2001 Dear Atty. Smith: The following are the date of death values for the securities held in Ethel Engle's single First Union Securities account on the date of her death. Bethlehem .Wtr 5.00% 11/15/09 Accd Interest conestoga .....Valley SD5A5% 4/15/12 20M 25M 25M 25M IOM 20M 25M 15M 20M 25M 25M Accd Interest Conrad Weiser SD 6.20% Accd Interest GettysbUrg'SD 5.85% Accd Interest .. Lancaster Hsp 6.00% Accd Interest Lancaster Swr 5.00% Accd Interest Millersville GO 5.00% Accd Interest Shippensburg SD 5.00% Accd Interest Spring-Ford SD 5.80% Accd Interest Springdale GO 5.00% Accd Interest Wyomissing PA ASD 5.20% Accd Interest Money Market Accd Interest i 2/15/05 11/15/05 6/1/07 4/1/07 12/1/05 11/15/11' 2/1/12 12/1/08 5/1/06 105.169 $21,033.80 '":{. 104.533 $26,133.25 '~' $ '175.24 109.621 $27,405.25 $ 727.64. 108.468 $27,117.00 $ 77.19 100.000 $10,000.00 $ 5.00 104.309 $20,861.80 $ 175.00 104.891 $26,222.75 $ 10.42 102.747 $15,412.05 $ 39.58' 106.817 $21,363.40 $ 396.33 101.521 $25,380.25 $" "10.42 i04.849 $26,212.25 $ 119.17 $13,696.22 $ 1.60 First Union Securities, Inc. Member NYSE/SIPC If I can be of further assistance, please contact me. Bonnie S. Yocum Associate Vice President / Registered Administrative Associate "The above summary of prices/quotes/statistics contained herein have been obtained from soumes believed to be reliable but are not necessarily complete and cannot be guaranteed. In some instances the prices may not reflect the value at which securities could be sold." Executing the power o./vision, values financial and voice to change. destinies group Kim C. Haas Investment Professional. February 7, 2002 1661 Ridge Road Telford, PA 18969 2'15-234-0483 John M. Smith · ' '' "' '": Gin~ich, Smith, Klingensmith & Dolan 222 S. Market St., Ste. 201 PO Box 267 .. Elizabethtown, PA 17022 Dear Mr. Smith, In response_to y°ur'.requ~st, listed below isthe accoUnt'that Ethel. G::Engle had through-my... !: i:'-... office: ' ' '" ':' '" ' ' Van Kampen Enterprise Fund- 761.504 shares Value of account on 12/4/01 - $10,173.69 Share price on 12/4/01 - $13.36 ,. This account was set up to pay out dividends and capital gains in cash. The only distribution that was made from this account in 2001 was a capital gain, in the amount of $17.21, on 3/21/01. If I can be of further assistance, please feel free to call me. Sincerely, The information contained herein is obtained from sources that are believed to be reliable. This information is provided for reference.purposes only? and no representation is made as to its accuracy. Should any conflict exist between this statement and any statements or confimiati6ns pro~,ided by a'ptoduct sponsor or brokerage firm; the latter shall prevail. Member NASD and SIPC SUSQUEHANNA BANCSHARES Pri~es Available: 01/02/87. through 02/22/02 Ticker: SUSQ Date Volume High/Ask Low/Bid 12/04/01 17,200 20.55 20.02 Close 20.55 Sunday, February 24, 2002 America Online:TRACYFOUR Page 1 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ' ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - 0004 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 DESCRIPTION VALUE AT DATE NUMBER OF DEATH '1 Community Bank Savings Account #4500519120 503.22 Community Bank Certificate of Deposit #4500519133 Northwest Savings Bank Certificate of Deposit #2013014432 which includes accrued interest of $102.03 to date of death Northwest Savings Bank Certificate of Deposit #2013019381 which includes accrued interest of $51.07 to date of death Northwest Savings Bank Certificate of Deposit #2013021791 which includes accrued interest of $216.98 to date of death PNC Bank Account #31900219132 which includes accrued interest of $85.21 to date of death Union National Community Bank, Certificate of Deposit #520009997-2 which includes accrued interest of $73.34 to date of death Waypoint Bank Certificate of Deposit # 1400015088 which includes accrued interest of $2,054.46 to date of death Waypoint Bank Certificate of Deposit # 18000013227 which includes accrued interest of $858.75 to date of death TOTAL (Also enter on Line 5, Recapitulation) 35,156.22 27,203.47 10,656.37 21,030.76 25,272.83 10,489.36 77,162.38 32,751.80 240,226.41 Banks January 29, 2002 Gingrich, Smith, Klingensmith & Dolan 222 South Market Street Suite 201 P.O. Box 267 Elizabethtown, Pa 17022 Estate of Ethel G. Engle Date of Death: December 4, 2001 Social Security #174-38-4749 Dear Mr. John M. Smith: In response to your request concerning Ethel G. Engle, I have two accounts listed with Community Banks in her name only. Mrs. Engle has a savings account #4500519120: The close out balance as of December 4, 2001, including accrued interest would have been $ 503.22. She also has a certificate of deposit #4500519133. The close out balance as of December 4, 2001, . including accrued interest would have been $ 35,156.22. If you have [my further questions regarding Mrs. Ethel G. Engle, please feel free to call me during regular business hours. Thank you, Kathy Snyder ' · -Customer Service'Representative.... · Community Banks, Linglestown Branch (717)909-3400 P.O. Box 350 · Millersburg, PA 17061 · Phone 1-800-331-8362 'NORTHWEST SAVINGS BANK 24 WI:ST ORANGE STRE~--T o P. O. BOX 1726 - LANCASTEF::~ PENNSYLVANIA I7601~1726 - [717] 392~i264 January 25, 2002 Gingrich, Smith, Klingensmith & Dolan Attorneys at Law' 222 S Market St, Ste. 201 P.O. Box 267 Elizabethtown, PA 17022 Re: ~:the! G Engle. Date of Deathi December 4, 2001 Social Security No: 174-38-4749 I hereby verify that the following is a complete list of all accounts held by th.e decedent at this institution as of the date of death. Account Number Class /'[y. pe of Account Date Opened :Ow: .hershiP 201'3014432 c~rtificate Of Deposit 08-21-00 -iiidividual Name 6f Joint. ' ' .... ........... Owner(s) . . -.-... (if applicable) . Date Ownership Established With :Joint O':.'n~.r ' .. Interesl Paid Year to Date ' Account Balance as of Date 0'f Death $1624.49 (2.0{) ! ) $27,101.44 $705.40 (200!) ......... . $10,605.30 $1'116.49 ('20011} ...... $20,813,78 A CI~NTURy OF: SERVIOE PNCBAI K February 15, 2002 Gerald W. Eagle 222 South Market Street, Suite 201 P.O. Box 26'/ Elizabethtown, PA 17022 RE: Estate of Ethel ~. En~le, deceased SSN: 174-38-4749 DOD: 12/4/2001 Dear Mr. Engle: In response to your request for Date of Death balances for the customer noted above, our records show the following: · Certificates of Deposit Account # 31900219132 ETHEL G ENGLE DOD balance: $2~,187.62 + $85.21 accrued interest Account #31700215072 J MARTIN ENGLE ETHEL G ENGLE DOD balance: $50,720.68 + $35.18 accrued inte~sx Checidng A~ount Account #5002026346 J MART~ ENGLE ETHEL G ENGLE DOD balance: $5,497,18 + $0.68 accrued interest Established 09/06/2001 Established 07/28/2001 Established 07118/2000 Sa~ngs Account Account #5002056123 $ MARTIN ENGLE ETHEL (3 ENGLE DOD balance: $126,539.59 + $263.37 accrued interest Established 03/26/2001 Page I of 2 Safe Deposit Box #2 Located: ~ MARTIN ENGLE "ETHEL G ENGLE Established 07/18/20~0 MESSIAH Vn-LAOE BRA.N~ viLLAGE COMMONS - t00 MT. ALLEN DRIVE MECHA]qlCSBURO PA 17055 717-691-4090 Please note that this office only provides date of death balances for deposit accouuts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or pwvide statements. If you need assistancc with aay of these items, please call t.aSS-PNC-BANK (1.888.762-2265) or stop by your local PHC Bank branch office. Sincerely, Rachcllc Wells 1-800-762-I'/75 p7-pF$¢-04-F 500 first Ave. Pittsburgh PA 15219 Page 2 of 2 Member FDIC UnionNational COMMUNITY BANK January 29, 2002 Gingrich, Smith, Klingensmith & Dolan Attn: John M. Smith 222 'South Market Street, Suite 201 PO. Box 267 Elizabethtown PA 17022-0267 I01 EAST MAIN STREET RO. BOX 567 MOUNT JOY, PA 17552 TEL 717-653.1441 RE: Estate of - Ethel G. Engle Date of Death - December 4, 2001 Dear John: There follows the information you requested on the accounts of Ethel G. Engle as of December 4, 2001. The accounts are solely owned with J Martin Engle as attorney-in-fact, if unable to act J Harold Engle: Opened Balance Acr I~.t Ytd Int. Rate CD 520009997-2 01/19/01 10,416.02 0.00 372.30 5.55% 73.34 416.02 5.45% There is no safe deposit box on record. If you should have any questions, please, do not .hesitate to call. Sincerely, .... UNION NATIONAL COMMUNITY BANK Lisa M. Halbleib AVP, Deposit Operations Manager LMH:alb COLUMBIA ELIZABETHTOWN HEMPFIELD MANHEIM M AY TO~/N MOUNT JOY Way p o.i.n.t LOOK' FOR US. WE'LL GET-YOU THERE. 01/25/2002 GSK & D 222 S MARKET ST SUITE 201 ELIZABETHTOWN PA 17022 The information which you requested on the account(s) of ETHEL ENGLE DECEASED (Social Security Number 174-38-4749) is/are as follows: Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership SOLE Name of Joint Own. er, if any Date Ownership Was Established Account Number Class of Account Date Opened Principal. Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established 1400015088 18000013227 CERTIFICATE CERTIFICATE 06/19/00 07/05/00 75107.92 31893.05 2054.46 858.75 77162.38 32751.80 SOLE Additional Information Requested PLEASE COMPLETE W-9 ja2erely/Zo._ SENIOR SERVICES REP. RO. Box 1711. HARRISBURG. PENNSYt.VANIA 17105-1711 Toll Free I-EI(~6-WAYPOINT (I-866-929-7646) · ~NVv. wagpointbank.com COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ,6DIV~BS'IRATIVE ~ ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - 0004 Debts of decedent must be reported on Schedule I. 'ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: Funeral expenses and meal ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2002 Attorney's Fees Gingrich, Smith, Klingensmith & Dolan -- John M. Smith Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant J. Martin Engle Street Address Messiah Village City Mechanicsburg Relationship of Claimant to Decedent Probate Fees Letters Testamentary State PA Zip 17055 Spouse Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal, estate advertising The Sentinel, estate advertising Total of Continuation Schedule(s) TOTAL (AlSo enter on line 9, Recapitulation) 6,032.00 10,900.00 3,500.00 427.00 75.00 90.59 500.00' 21,524.59 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedl.~ H ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 02 - 0004 Final closing costs 500.00 Page 2 ofScheduleH REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - )004 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Not Li~LTJ'ustee(~) Io TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 IN TRUST FOR J. MARTIN ENGLE Spouse Entire Residue Pursuant to Paragraph "Fourth" of the decedent's Last Will and Testament }20 Messiah Village Mechanicsburg, PA 17055 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 II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE' I, .ETMEL G..ENGLE~..of the Township of Upper Allen, County of Cumberland and Commonwealth of Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any former Will or Writing in the nature thereof by me at any time heretofore made .................................................................... FIRST: I order and direct my Executor hereinafter named to pay all my just debts and funeral expenses,'including the cost of the final lettering to be placed'on my grave marker on my grave lot in the Bossier Church Cemetery, West Donegal Township, Lancaster County, Pennsylvania, where I desire to be buried, as soon as can be conveniently done after my decease ....................... SECOND: I hereby order and direct that all inheritance, estate transfer, succession and death taxes, of any kind whatsoever, other than income taxes and death taxes on the special "use" value Of real estate, and special "use" value of qualifying businesses, (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 with respect to any pension, profit sharing or retirement plan, or other employee benefit plan, shall be paid out of the principal of my Credit Shelter Trust passing under para- graph FOURTH herein. Taxes on future interests shall be prepaid. Such payment shall be made as an. expense of administration and without apportionment and reimbursement .......................... I also empower my Executor: (i) to allocate any of my unused federal generation skipping transfer tax exemption to any property of which I am the transferor for the purposes of such tax (whether or not passing under th:i'sWill), (ii) to exclude any such property from any such allocation, and (iii) to make any related election, all as they in their sole and conclusive discretion deem most advantageous and equitable. I direct that no party in interest to the transfer of such property shall have any claim against my Executor or my estate or any claim for equitable reimbursement or any other cause THIRD: PERSONAL AND HOUSEHOLD EFFECTS: I give all my auto- mobiles, clothing,jewelry, books, pictures, furniture and furn- ishings, and other articles of personal or household use, together with all insurance relating thereto, to my husband, J. Martin Engle if he survives me. If my husband does not survive me, I give all such property and insurance, if any, to my children who survive me, to be divided among them in accordance with certain lists which can be found with this my Last Will and Testament and specifying items to go to my children. In the event that such lists cannot be found or there are other items of personal property not shown on such lists, then those items of personal property shall be distributed among my children as they agree, Or in the absence of agreement, as my Executors may think appropriate, provided that any articles undistributed or unselected may be sold and the proceeds thereof added to my Residuary Estate FOURTH: CREDIT SHELTER TRUST: If my said husband, J. Martin Engle, survives me, I give to my Trustees a sum equal to the dollar amount, if any, which ca~ pass free of federal estate tax in my estate by reason of the unified credit against federal estate tax allowable to my estate, (the "credit shelter amount "), reduced by the aggregate of (1) all items includible in my estate for federal estate tax purposes which either are disposed of in previous articles of this Will or pass outside of this Will but only if such items do not qualify for the federal estate tax marital deduction or the federal estate tax charitable deduction, and (2) the amount of any administration expenses claimed as income tax rather than estat~ tax deductions, and (3) the amount of any state death taxes payable by my estate. My Trustees shall hold this sum IN TRUST, during the life of my husband, J. Martin Engle, or until the earlier termina- tion of the Trust for the following purposes (1) In the discretion of my Trustees, to pay any part Or all of the income to, or accumulate any part or all of such -2- income for the benefit of, any one or more of my husband, J. Martin Engle, and my issue in any degree, or add any part or all of such income to the principal of the Trust. I direct my Trustees to consider the needs of my husband with regard to these distributions and to interpret the provisions of this paragraph with respect to distribution of income liberally. (2) To pay to any one or more of my husband, J. Martin Engle, and my issue in any degree, at any time or times during .the continuance~of the Trust, such sums from or any part or all of the principal as my Trustees may, in their discretion, deter- mine to be reasonably necessary for the support, maintenance, education (including college and graduate schools), health or other benefit of the person to whom the payment is made, or to meet the costs of any illness or accident which may affect such person. The term "reasonably necessary" as used in this paragraph is to be liberally interpreted by my Trustees in order to best benefit the beneficiaries hereto in such a way as I could and would do if living ........................................................ (3) To pay any principal remaining at my husband's death .to my children then living in equal shares', or if a child of mine predecease me, then to their children in equal shares, per stirpes, as my husband may appoint bya Will, in which he expressly refers to the power hereby given to him ..... (4) If my husband fails to exercise, or does not fully and effectively exercise, the power of appointment given to him in subparagraph (3) above, my Trustees shall pay the prin- cipal, if any, remaining at my husband's death and not effec- tively appointed'by him, to my children, of if a child of mine predecease me, to that child's child or children in equal shares, per stirpes. ~ FI~TH.! ..... QUA~E~D.=~.ERM!NABLE!NT~pRO. PERTy~.TRUST~ If my husband, J. Martin Engle, survives me, I give my residuary estate to my Trustees, IN TRUST, during the life of my husband, for the following purposes: .............. -3- (1) To pay the income to him in convenient installments at least quarte~-annually ................................................... (2) To pay to him at any time and from time to time such sums from or such part of the principal of the Trust, including the whole thereof, as my Trustees may, in their sole discre- tion, determine to be necessary or desirable to permit him to maintain his usual standard of living, and to pay the costs of any illness or accident which may affect him ...................... (3) To pay any principal remaining at my husband's death to any one or more of my then living issue, in such shares, on such terms, outright or in trust, as my husband may appoint by a Will in which he expressly refers to the powers hereby given to him ..................................................... (4) If my husband fails to exercise, or doe's not fully and effectively exercise, the power of appointment granted to him in Subparagraph (3) above, upon my husband's death, to pay the Executors of my husband's estate all income accrned but undistributed at the date of my husband's death. My Trustees shall then dispose of the then remaining principal as follows: (A) To pay to the Executors of my husband's estate, out of the principal of the Trust, an amount equal to the estate, inheritance, transfer, succession or other death taxes ("death taxes"), federal, state and other, payable by reason of the inclusion of part or all of the Trust property in his estate. Such payment shall be equal to the amount by which (1) the total of such death taxes paid by my husband's estate exceeds (2) the total of such death taxes which would have been payable if such part or all of the Trust property had not been included in his esta-~e-~ The determination by my husband's Executors of the amount payable hereunder shall be final. I direct my Trustees to pay such amount promptly upon written request of my husband's Executors. The final determination of the -4- amount due hereunder shall be based upon the values as finally determined for federal estate tax purposes in my husband's estate. After payment of the amount finally determined tobe due hereunder, my Trustees shall be dis- charged from any further liability with respect to such payment. My husband may waive his estate's right to pay- ment under this subparagraph by a Will, executed after my death, in which he specifically refers to the right to payment hereby given to his estate (b) To pay the principal, if any, remaining at my husband's death and after the payment required by sub- paragraph (a) has been made, to my then living issue, per stirpes SIXTH: TRUSTEE: I herewith nominate, constitute and appoint my sons, J. Harold Engle, Richard G. Engle and Gerald W. Engle, or the survivors or survivor thereof, to act as Co-Trustees under the Trust established in Paragraphs FOURTH and FIFTH of' this my Last Will and Testament. If all of my sons should predecease me, then I nominate, constitute and appoint the Farmers First Bank, Lititz, Pennsylvania, to act as Trustee under the Trust established in Paragraphs FOURTH and FIFTH of this my Last Will and Testament. SEVENTH: PROTECTIVE PROVISION: No interest income or princi- pal shall be assignable by, or available to anyone having a claim against a beneficiary, before actual payment to the beneficiary. EIGHTH: TAX OPTIONS: I authorize my C~-Trustees to treat administrative or other expenses of the Trust hereunder as income tax or estate tax deductions or both, without regard to whether they are paid from principal or income or whether the size of the Credit Shelter Trust will be affected thereby, and without requiring adjustments between principal and income from any resulting effect on income or estate taxes NINTH: POWERS OF FIDUCIARIES: I authorize my Fiduciaries hereunder to act in the following respects: -5- (A) To retain and to invest in all forms of real and personal property - including stock or other securities of any Corporate Trustee or of a holding company c6ntrolling any Corporate Trustee - regardless of any limitations imposed by law on investments by Trustees; ................................ (B) To compromise claims and to abandon property which, in the Trustee's opinion has little or no value (C) To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; .... (D) 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 sale or lease; ................ (E) To make loans to and to buy property from my or my husband's Executors or Administrators, or the Trustee of any generation skipping trust of which I am a deemed transferor; (F) To borrow from anyone, even if the lender is a Trustee hereunder, and to pledge property as security for repayment of the funds borrowed; .................. (G) To apply directly for my husband's benefit all sums to which he is entitled from any Trust under this my Last Will and Testament, if in the Trustees' opinion, he is dis- abled by advanced age, illness or other cause; ........... (H) To pay the burial expenses including a marker for my husband and any of my children who die during the term of any Trust; ............................. , ............. (I) To purchase hospitalization, surgical and/or major medical insurance for the beneficiaries under any Trust; (J) To pay off any remaining mortgage on any home owned by me and/or my husband; (K) To allocate any property received or charge incurred to principal or income or partly to each, without regard to any law defining principal and income; provided that this Authority shall not extend to the Credit Shelter Trust; -6- (L) To partition, subdivide or improve real estate and to enter into agreement concerning the partition, subdivison, improvement, zoning or management of any real estate in which any trust hereunder has an interest and to impose or extin- guish restrictions on any such real estate ............. (M) To distribute in kind and to allocate specific assets among the beneficiaries (including any Trust hereunder) in such proportions as my Trustees may think best, so long as the total market value of any beneficiary's share is not affected by such allocation and there is an equitable appor- tionment of the aggregate appreciation or depreciation for income tax bases; provided that nothing in this paragraph shall affect the provisions set forth above regarding satis- faction of the Credit Shelter Trust; .~ (N) My Trustees in exercising anydiscret'ionary powers given to them under any provision of this Will, need not take into consideration any other assets or income owned by or available to the person to whom a discretionary payment is under consideration, except that my Trustees shall be pro- hibited from making any payments in reimbursement to any governmental entity which may have incurred expense for the benefit of a beneficiary, and my Trustees shall not pay any obligation of a beneficiary which obligation is otherwise payable by any governmental entity or pursuant to any govern- mental program for reimbursement or payment. These powers shall extend to all property at any time held by my Fiduciaries and shall continue in full force until the actual distribution of all such property. All powers, authorities, and discretion granted herein shall be in addition to those granted by law and shall be exercisable without leave of Court. TENTH~ I nominate, constitute and appoint the Farmers First Bank, Lititz, Pennsylvania, to act as guardian of the estate of any minor beneficiaries under this my Last Will and Testament, and any other beneficiary physically or mentally unable to manage his -7- or her affairs. Such Guardian shall have the power to Use princi- pal as well as income, from time to time, for the minor's or physically or mentally disabled beneficiary's support, welfare and education, and shall-have the authority to invest the principal and any accumulated income, including proceeds of life insurance, in income producing real estate and in any securities, ~tocks, common trust funds, whether of the corporate guardian or any other financial institution, money market funds, or other personal pro- perty, which the Guardian may deem for the best interests of the minor or physically or mentally disabled beneficiary according to the standards of prudent investment without being confined to so- called legal investments ................................................................................. ELEVENTH: Any beneficiary hereunder may add to the principal of any of the Trusts hereunder by deed or by Will or otherwise. TWELFTH: My Trustees shall have the power, but not the duty, to make such payments from the principal of the Credit Shelter Trust as my Trustees may think desirable to facilitate the settle- ment of my Estate, and in the exercise of this power my Trustees may pay, in whole or in part, any or all of (i) my debts (including debts for which my husband is also liable), (ii) the expenses of my funeral and burial, and (iii) death taxes (except generation- skipping transfer taxes and taxes on benefits from a qualified employee plan) and administration expenses in connection with my estate, even though they do not relate to property becoming subject to this Will; provided that no property which would be exempt from United States Federal Estate Tax if not payable to my Co-Executors or Administrators shall be used to make any payments under this Article. Neither my Executors or any beneficiary of my estate shall be required to reimburse my Trustees-for any such-expendL~u~.s-- TH.%RTE~NTHj My Trustees shall receive compensation in accord- ance with the standard schedule of fees in effect and prevailing in the area when the services are performed ~.~0UR~EENTH?.~ Any fiduciary nominated herein may resign by delivering a written resignation to the other fiduciaries then in office -8- ~IFTEENT~!.:. Any fiduciary may at any time and from time to time delegate to one or more of the fiduciaries then in office all of the powers exercisable by the delegating fiduciary. Each action taken by the fiduciary or fiduciaries to whom the powers are dele- gated shall be as effective as if the delegating fiduciary had joined in the action. Such designation shall be made in writing. and shall continue for the period stated in writing. .. SIXTEENTH: No fiduciary appointed in this Will and no duly appointed Executor shall be required to give or enter into any bond or security in any jurisdiction ....................................... ' ...... SEVENTEENTH: If my husband, J. Martin Engle, and I should die under such circumstances that it cannot be determined which of us died first, my husband shall be deemed to have survived me ...... EIGHTEENTH: I nominate, constitute and appoint my husband, J. Martin Engle, to be the Executor of this my Last Will and Testament. In the event that he should predecea~se me or otherwise be unable to serve, then I nominate, constitute and appoint my sons, J. Harold Engle, Richard G. Engle and Gerald W. Engle, or the survivor or survivors thereof, to be the Co-Executors of this my Last Will and Testament. In the event that all of the above named parties should predecease me or otherwise be unable to serve, then I nominate, constitute and'appoint the Farmers First Bank, Lititz,Pennsylvania, to act as Executor of this my Last Will and Testament. Said Executor~or Co-Executors to serve in such capacity in any juris- diction without the necessity of giving any bond. IN_..~!~Ess WHEREOF, I have hereunto set my hand and seal this 25 day of February , in the year of our Lord, Nineteen Hundred Ninety-two (1992). .............................. ETHEL G. ENGLE ~ (SEAL) SIGNED.., sealed, published and declared by the above named Testatrix, ETHEL:..G... ~NG~.~ as and for her Last Will and Testament, -9- in the presence of us, who, at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses thereto /~/~ :/~~-~ residing at Elizabeth town, PA. · residing at Elizabethtown, PA. ~~ ~. ,/~~ residing at mlizabethtown, PA. COMMONWEALTH OF PENNSYLVANIA ) ........................................................ ) SS: COUNTy OF LANCASTER ) w~.._~.%~5_q..ENq~E~ Henry F. Gingrich , Maria C. Consoli , and Rheba M. Leonard , the Testatrix and witnesses r~vely, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the under- signed authority that the Testatrix signed and executed the instru- ment as her Last Will and Testament and that she signed willingly, and that she executed it as her free and voluntary act for the pur- poses therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness 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. WITNESS WITNESS sUps~.R~.BEp, sworn to and acknowledged before me by ET~E.~_.~ ENGLE, the Testatrix, and subscribed and sworn to before me by Henry F. Gingrich , Maria C. Consoli , and Rheba M. Leonard , witnesses, on February 25 , 1992. -10- Notary Public.' REV:'4514 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEI:XJLE K LFE ESTATE, ANNUrFY &TERM CERI'A~ ESTATE OF FILE NUMBER ENGLE, Ethel G. 21 - 02 - 0004 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. [] Will [] Intervivos Deed of Trust [] Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE J. Martin EAgle 12/15/1912 89 I[] Life or [] Term of Years I[] Life or [] Term of Years II-I Life or [] Term of Years I[] Life or [] Term of Years 1, Value of fund from which life estate is payable $ 528,199.88 0.19020 100~463.62 2. Actuarial factor per appropriate table Interest table rate- [] 3 1/2% [] 6% [] 10% [] Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) $ [ ANNUITY INTEREST CALCULATION f NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUITY IS ANNUITANTS DATE OF BIRTH DATE OF DEATH PAYABLE [] Life or · [] Term of Years [] Life or [] Term of Years [] Life or [] Term of Years [] Life or [] Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout- [] Weekly (52) [] Bi-weekly (26) [] Semi-annually (2) [] Annually (1) 3, Amount of payout per period 4. Aggregate annual payment. Line 2 multiplied by Line 3 · 5. Annuity Factor (see instructions) Interest table rate - [] Monthly (12) [] Other []31/2% []6% []10% [] Variable Rate 6. Adjustment Factor (see instructions) [] Quarterly (4) .0.00 Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. vice area is provided for your internal use 5ce must be m~rked on airbill. l'FedEx Service: FedS, PR I OR I T¥ OVERNI ( HT FRI e~p~ ~;S2314 29AU$02 Deliver By: AA 17013 MDT' 371' 993 ~m ~po~ncanhe~ovedforRecipie~s~co~s.. ~ Packag~ up to Date 8/29/02 Fed~ Trackin9 Number 8371993q0710 ~. Fe"~ Prior~ Ovemig~ Fo,~ Standard 0~ ..... ~e~m, hoister, ......... .. ~ N&A bus ness momi.o ~ Overnight~ Fed~ Rr~ Overnight ..... ~ ~ed~2Day ' ~ Fed~ ~press Saver Address 222 S NAFZ~{Eq" ST ~TE 20~ ". c[w ELZ ZABE'THTONN , :.' ' -. S~te ~A ZIP ~ 70~ ~'.'~'~Fe~Enveope* ~ Fed~Pak* ~ O~er Your I~mal Billing Reference U~e "~ grid ~ed~ S~ Pek HO~Weekflay ... HO~S~ay , :'"'. Recipie~s ? '~ ~ai[.u. o~rF~ P~ ~ at Fed~ Loca~m ~ at Fod~ Locauon Name ~egiSt~Z of Wills Phone7!7 Company C~berland County .Courthouse :.l~ No ~ ~, ~ Yes I - ~' O~lce Addre~ One Courthouse 8qua~e "':" 7? P~m aitho:' L ..By sig~6 ~u a~ome ~ m de,er ~s s~ent ~o~ ob~g a signa~re . .... -~ ~ and agree~Md~mn~andholdusha~ie~oma~resu~o Cla~s. Gingrich, Smith, Klingensmith &. Dolan Attorneys at' Law 222 South Market Streei, Ste. 201 P. O. Box 267 Elizabethtown, PA '17022 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTEN: Sue 4 John M. Smith Thomas G. Klingensmith Kevin D. Dolan Jeffrey S. Shank JoAnne Murphy Jutie M. Cooper Henry F. Gingrich (1952-2001) 222 South Market Street Suite 201 P. O. Box 267 Elizabethtown, PA 17022 Phone (717) 367-1370 Fax (717) 367-3219 4 45 East Orange Street Lancaster, PA 17602 Phone (717) 393-3684 Fax (717) 393-0653 ATTORNEYSAT LAW October 15, 2002 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Ethel G. Engle No. 21-02-0004 Dear Register: Referencing the above estate I enclose herewith to you a Praecipe to withdraw the appearance of the undersigned as Attorney for the Executor in the Estate which I would ask that you please file and time-stamp and return a true and correct copy to me in the pre-addressed stamped envelope I have enclosed. Also enclosed is a Praecipe to enter the appearance of Thomas J. Ahrens, Esq. as Attorney for the Executor. Please return atime-stamped copy of that to me as well. Thank you very much for your attention. ENSMITH & DOLAN web site WWW.GSKDLAW.COM E-mail gskdlaw@earthlink.net JMS:tjt Enclosure cc: Gerald Engle cc: Thomas J. Ahrens Very truly yours, s 4 In Re: Estate of In the Court of Common Pleas Ethel G. Engle :Cumberland County, Pennsylvania Orphans' Court Division 4 of 2002 Praecipe To Withdraw Appearance To the Clerk of the Orphans' Court: Kindly withdraw my appearance as counsel for the Estate of Ethel G. Engle. Respectfully submitted, GSK&D, Attorneys At Law 222 S. Market Street, Suite 201 P.O. Box 267 Elizabethtown, PA 17022 By M. Smith Dated: ~(;~', l~~ ?~O~ 2~ ~ BUR.E~A~AU OF INDIVIDUAL TAXES TNHERTTANCE TAX DZVTS/ON :~DEPT. 280601 ' HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-i~? EX AFP (01-D$) JOHN M SMITH GINGRICH ETAL PO BOX 267 ELIZABETHTOWN '03 JAN31 P2:01 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-05-2005 ENGLE 12-0q-2001 21 02-O00q CUMBERLAND 101 Aaoun~ Reai~tad ETHEL G MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORT/ON FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ENGLE ETHEL GFZLE NO. 21 OZ-O00q ACN 101 DATE 02-05-2005 TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Estate (SchaduZa A) 2. $. q. 5. 6. 7. 8. ORIGINAL RETURN (1) S~ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par~nership Zn*ares~ (Schedule C) ($) Mortgages/No,as Receivable (Schedule D) (q) Cash/Bank Deposits/Misc. Personal Propar~y (Schedule E) (5) Jointly O~nad Propar~y (Schedule F) (6) Transfers (Schedule G) (7) To,al AssaYs APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Cos'cs/Misc. Expanses (Schedule H) 10. Dab~s/Hor~gaga Liabilities/Liens (Schedule Z) 11. Total Deductions 12. Na~ Value of Tax Ra~urn 15. lq. (9) (10) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Es~a~e Sub~ac~ ~o Tax .O0 $09~q98.06 .00 .00 2qO~226.ql. .00 .00 (8) 21,52q.59 .00 NOTE: To insure proper credi~ ~o your account, subai~ the upper portion of ~h~s form with your ~ax payaen~. 5q9,72q.q7 (11) 21.52~.59 (12) 528,199.88 (13) . O0 (1~.) 528,199.88 NOTE: ]:'f an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aaoun~ of Line lq a~ Spousal ra~e 16. Amount of Line lq ~axable a~ Lineal/Class A rate 17. A.oun~ of Line 1~ a~ Sibling ra~e 18. Aaoun~ of Line 1~ ~axable a~ Collateral/Class B ra~e 19. Princi)al Tax Due TAX CREDITS: PAYMENT RECEIPT' DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) 03-01-2002 CDO00910 9q7.~7 08-29-2002 CDO01582 .00 (1~) .00 x O0 = .00 (16) 528,199.88 x Oq5 = 25,768.99 (17) . O0 x 12 = . O0 (la) .00 x 15 = .00 (19)= 25,768.99 AMOUNT PA/D 18,000.00 300.76 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE INTEREST IS CHARGED THROUGH 02-18-2005 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM 19,2q8.13 q,520.86 117.8q q,658.70 ZF PAID AFTER DATE INDICATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. FOR CALCULAT/ON OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT= PENALTY= INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the CommonNealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes· at the laaful Class B (collateral) rate on any such future interest. To ~ulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: RESISTER OF ~ILLS, ASENT A ~efund of a tax credit, which was not requested on the Tax Return, may ba requested by completing*an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513}. Application~ ara available at the Office . cf.the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour ansaering service for forms ordering: 1-800-562-Z050~ services for taxpayers with special hearing and / ar Speaking.needs: 1-800-447-5020 (TT Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or ~ssassmsnt of tax (including discount 0~. interest} as shown on this Notice must ob~ect ~ithin sixty (60} days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account 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. 180601, Harrisburg, PA 17128-0601 Phone (717} 787-6505. See page 5 of the booklet ~Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. .' . - If any tax.due is bald withln three ($) calendar months after*the *d~cedent's death, a five ~ercent*(SZ) discount of the tax paid is allowed. -. The 152 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 ~ime period as you would appaa~ the tax and interest that has been assessed as indicated an this notice. Interest is charged beginning with fi~t day of delinquency, or nine (9} months ~nd one (1) day from the date of death, to' the date of payment. Taxes ahich became delinquent before January 1, 1982 bear in~erest at the rate of six (62) percent per annum calculated at a daily rate'of .000164. All taxes which became delinquent on and after January 1, 1982 ~ill bear interest at a rate which ~ill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 ara: Interest Daily Interest Daily Interest Dally Year Rate Factor Year Rate Factor Year Rate Factor 1982 ' 207. . 000548' 1987 97. . 000247 1999 71 . 000192 1983 : 161 .000438 1988-1991 llZ* i .000301 ZOO0 81 .000219 1984 III .000301 1992 92 . 000147 : ZOO1 92 ' . 000247 1985 131 .000356 1993-199~ 71 .000191 Z002 . . 62 * .000164 1986 107. .0n0274 1995-1998 91 .000247 ~ ZOOS 52 .000157 --Interest i~ calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER 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 sheen on the Notice, additional interest must be calculated. REV*1470 EX*A) COMMONVVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 . INHERITANCE TAX. EXPLANATION OF CHANGE~.' DECEDENTS NAME REVIEVVED BY SCHEDULE ITl N Ethel G. Engle FILE NUMBER 2102-0004 ACN Bill Lyons 101 EXPLANATION OF CHANGES Under the terms of the Credit Shelter trust, the trustee may distribute income and principal to issue during the lifetime of the surviving spouse. In the absence of a request for a future interest compromise, the Department has the right to assess tax at the highest rate in the chain of potential distributions. Therefore, the tax has been assessed at 4.5% on the value of the trust. ROW Page 1 AHRENS LAW OFFICES, P.C. -4 Pt :53 March 3, 2003 5521 CARLISLE PIKE MECHANICSBURG, PA 17050 TELEPHONE (717) 697-1800 FAX (717) 697-1866 Register of Wills, Cumberland County Cumberland County Courthouse Carlisle, PA 17013 Re: Estate of Ethel G. Engle File tl 21-02-0004 Enclosed please find a Schedule M for the PA Inheritance Tax return filed for the Estate of Ethel G. Engle. The schedule was inadvertently omitted from the original return. I have also sent a copy of the schedule to Bill Lyons of the Department of Revenue along with the. supporting financial information required by the Department of Revenue. If you have any questions, please contact our office at 697-1800 and request to speak to Judd Ahrens. Thank you. Sincerely yours, Thomas J. Ahrens W W W . A H R E N S G R 0 U P . C O M REV-1647 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover SI ~eet) ESTATE OF FILE NUMBER Engle, Ethe! (5 2 ] - 02 - 0004 This schedule is appropriate only for Estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return []Will []Trust []Other I. Beneficiaries AGE TO NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHD.t Y 1. J. Martin Engle Spouse 12/15/1912 89 2. J. Harold Engle Son 10/15/1936 65 3. Richard G. Engle Son 09/15/1941 60 4. Gerald W. Engle Son 07/11/1948 53 5. Ii. II1. IV. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawa! within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal rig_b_ht. [] Unlimited right of withdrawal [] Limited right of withdrawal Explanation of Compromise Offer: The estate proposes that neither the spouse nor the issue of the decedent will invade the trust principal during the lifetime of the spouse. Mailed to the Department under separate cover are financial statements for each of the issue. These financial statements show that the issue are self-sufficient. They wish that the decedent's spouse enjoy the trust during his lifetime. Second, the spouse, by his financial statement, has shown that there will be no need to invade the trust for his benefit. Therefore, the estate chooses to pay the remainder interest of the residuary trust at the 4.5% tax rate. Summary of Compromise Offer: 1. Amount of Future Interest: 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) 3. Value of Line 1 passing to spouse at appropriate tax rate Check One [] 6% [] 3% [] 0% (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate [] 6% [] 4.5% (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) 427,736.26 427,736.26 427,736.26 BUREAU OF ZNDZVTDUAL TAXES TNHERZTANCE TAX D/VTSTON DEPT. 280601 HARRISBURG, PA 17128-06gl 'THOMAS J AHRENS,ESQ 5521 CARLISLE PIKE MECHANICSBURG PA 17050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADdUSTMENT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-0q-2005 ENGLE 1Z-Oq-ZO01 21 02-000~ CUMBERLAND 101 Amount REV-/693 EX AFP ETHEL G MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper port/on of this form with your tax payment. CUT ALONG THIS LINE ~ RETA]:N LOWER PORTION FOR YOUR RECORDS ~ REV-1593 EX AFP (01-03) ~a INHERITANCE TAX RECORD ADJUSTMENT ~ ESTATE OF ENGLE ETHEL G FILE NO. 21 02-O00q ACN i01 DATE 06-0q-2005 ADdUSTMENT BASED ON: PROTEST BOARD DECISION VALUE OF ESTATE: 1. Real Estate (Schedule A) 2. Stocks end Bends (ScheduZa B) $. Closely Held Stock/Partnership Interest (Schedule C) q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Persona! Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule g) 8. Total Assets DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Nat Value of Tax Return (1) .00 (2) $09/q98.06 (-~) :00 .00 (5) ZqO/2Z6.ql (6) .00 (7) .00 (8) (9) 21,52q.59 (lO) .00 (11) (12) 15. lq. TAX: 15. 16. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax Amount of Line lq at Spousal rata Amount of Line lq taxable at Lineal/Class A rate TAX CREDITS: I'AYIltN I DATE 17. Amount of Line lq at Sibling rata 18. Amount of Line lq taxable at Collateral/Class B rata 19. Principal Tax Due K~C~I~I UI~CUUNI t+J NUMBER INTEREST/PEN PAID (-) CD000910 CD001582 05-01-2002 08-29-2002 (15) (16) (17) (18) INTEREST IS CHARGED THROUGH 06-19-2005 AT THE RATES APPLICABLE AS OUTLINED ON THE 9q7.57 .00 REVERSE SIDE OF THIS FORM ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 549,7Zq.q7 21/52q.59 528/199.88 .00 18,000.00 500.76 TOTAL TAX CREDIT I BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 19,Zq8.15 q,520.86 192.78 q,713.6q AMOUNT pAID (15) (1~) 528/199.88 .OOX O0 = .00 528/199.88x Oq5= 25/768.99 .OOx 12 = .00 .OOX 15'= .00 (19) 15/768.99 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make chock or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested an the Tax Return, may bm requested by completing mn 'Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-151~3. Applications are available at the Office of the Register of Nills, any of tho Z$ Revenue District Offices or from the Department's Iq-hour answering service for forms ordering: 1-800-~62-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-4q7-$020 (TT only). REPLY TO: DISCOUNT: PENALTY: INTEREST: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harr.isburg, PA 17128-0601, Phone (717) 787-6505. If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the tote! of the tax and interest aSSessed, and not paid before J~nuary 18, 1996, the first day after the end of the tax amnesty period. 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 l, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary ~rmm calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOS 'are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOg - .0005q8 1987 9Z .O00Zq7 .1999 72 .000192 198~ 162 .000q38 1988-1991 112 .000~01 ZOO0 82 .000219 1984 112 .OD0301 ~ 1992 92 .000247 2001 92 .0002q7 1985 132 . ;000556 199~-1994 72 .000192 200Z 62 .O0016q 1986 102 .00027q 1995-1998 92 .OOOZ4? 2005 52 .000137 --Interest is calculated as 'follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELIN[IUBNT 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. ~ In Re: Estate of Ethel G. Engle · In the Court of Common Pleas · Cumberland CoUnty, Pennsylvania · Orphans' Court Division · 4 of 2002 Praecipe To Enter Appearance To the Clerk of the Orphans' Court: Kindly enter my appearance as counsel for the Estate of Ethel G. Engle. My Supreme Court I.D. # is 80143. Respectfully submitted, Ahrens Law Offices, P.C. 5521 Carlisle Pike Mechanicsburg, PA 17050 (717) 697-1800 Dated: PA. Reg. No. 80143 AHRENS LAW OFFicES, P.O. 5521 CARLISLE PIKE MECHANICSBUR~(.u~,PA ; ~h,,.1.7050-,, _ Register of Wills, Cumberland County Cumberland County Courthouse Carlisle, PA 17013 BOARD OF APPEALS DEPT. 281021 HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE THOMAS J AHRENS ESQ 5521 CARLISLE PIKE MECHANICSBURG PA 17050 IN RE ESTATE OF: ENGLE ETHEL G DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: 0304355 Inheritance Protest 2102-0004 101 2/3/2003 2/26/2003 LISA GARLAND DIAZ Direct Dial: (717) 772-3736 Fax: (717) 787-7270 Email: Idiaz@state.pa.us May 7, 2003 DECISION AND ORDER On February 3, 2003, the Department issued an appraisement and assessment which concluded that the Credit Shelter Trust created under Article Fourth of decedent's Will allowed for distributions of income and principal to decedent's issue during the lifetime of decedent's surviving spouse. Absent a request for a future interest compromise, the Department assessed tax on the $528,199.88 Credit Shelter Trust at the 4.5% lineal rate, the highest rate in the chain of potential distributions. Petitioner requests that the Credit Shelter Trust be taxed as a simple life estate to decedent's spouse and a remainder interest to decedent's issue, petitioner contends there is no need to invade the Trust as decedent's surviving spouse and three children are seE~i~tf~m~n~ubmitted to this Board has established the surviving spouse has sufficient independent means which are more than adequate to provide for his support, maintenance, education, health or other benefits, or to meet the costs of any illness or accident. Absent a need for income or principal distributions, the Board finds that there · ~/ ENGLE ETHEL G BOARD DOCKET NO. 0304355 Page2of3 ~ -- is no basis for a compromise. The Department properly determined that the credit shelter trust is taxable in its entirety at the 4.5% rate applicable to issue of the decedent. Accordingly, it is hereby, Ordered that the protest is denied. 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) Advising Investors for Over a Century TM Member New York Stock Exchange, Inc.~Member SIPC 00010 ' AF 70684829 DATE AMOUNT ACCOUNT NO. 06/04/03 F'AYEE: REGISTER OF WILLS - AGEN] '/~" , ,/../. ',, ,. ..~' ,. NON-NEGOTIABLE PLEASE D~ACH BEFORE CASHING Legg Mason Wood Walked Incorporated 214 Senate Avenue, 7th Flood P.O. Box 8853, Camp Hill, PA 17001 · 8853 /' '--- - ' 'g-,:gd-for Over a Century ~-~dEi~i~Investors for O~e,. ~tors for Over?~rdySM . Advising Investors for Over a Centurys~ . Advisi~, Frys, . Adv~, ,estors for Over a CenturysM · Savising Investors for Over ~stors or ~ . s~ . . ~ ~~ Advising Investors for Over a Cen~ Adoisil ~ ~,n~ x.~stors for O~er a ce.~' . ~a~,~.n~ Investors for O~er il'""i f COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 002647 LEGG MASON WOOD WALKER INC 214 SENATE AVENUE 7TH FLOOR P O BOX 8853 CAMP HILL, PA 17001-8853 ESTATE INFORMATION: SSN: 174-38-4749 FILE NUMBER: 21 02-0004 DECEDENT NAME: ENGLE ETHEL G DATE OF PAYMENT: 06/05/2003 POSTMARK DATE: 06/04/2003 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/04/2001 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,707.44 TOTAL AMOUNT PAID' $4,707.44 REMARKS: FRED F FRANKLIN C/O LEGG MASON WOOD WALKER INC SEAL CHECK# 70684829 INITIALS: SK RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WILLS IN RE: REGISTER OF WILLS OF CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ESTATE OF Ethel G Engle NO. 2002-0004 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Will No.: 2002-0004 Ethel G Engle December 4, 2001 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the 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. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? The separate Orphans' Court No. (if any),~or,[,he personal representative's Did the personal representative state an account informally to the parties in interest? Yes X No do Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature Thomas J. Ahrens, J.D. Name (Please type or print). 5521 Carlisle Pike Mechanicsburg, PA 17050 Address · ~: (717) 697-1800. ~..~. Telephon.e,No. Capacity: __ X Personal Representative Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES I~NHERTTANCE TAX DTVTSION DEPT. 280601 HARRXSBURG, PA 17128-060X THOHAS J AHRENS,ESQ 5521 CARLISLE PIKE HECHANICSBURG PA 17050 CONHONWEALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT Reglst~. ' ESTATE OF DATE OF DEATH ACN I Cumbert~na ~o., PA 06-16-2005 ENGLE 12-04-2001 21'02-0004 CUHBERLAND 101 Amoun~ Remi~ed REV-1607 EX AFP (01-05) ETHEL G HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ *he upper portion of ~his form wi~h your *ex peymen~. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) x~x TNHERZTANCE TAX STATEHENT OF ACCOUNT xx~ ESTATE OF ENGLE ETHEL G FILE NO. 21 02-0004 ACN 101 DATE 06-16-2005 THIS STATENENT IS' PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHOI,/N BELOW ZS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE., AND., ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHEHT OR RECORD ADJUSTHENT: 06-05-2005 PRINCIPAL TAX DUE: ................................................................................................................................................................ ~ ................. PAYHENTS (TAX CREDITS): 25,768.99 PAYHENT RECEIPT DISCOUNT (+) DATE NUHSER INTEREST/PEN PAID (-) AHOUNT PAID 05-01-2002 08-29-2002 06-04-2005 CDO00910 CD001582 CD0026~7 ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), 947.57 .00 185.49- 18,000.00 500.76 ~,707.q~ TOTAL TAX CREDZT 23,772.08 BALANCE OF TAX DUE 5.09CR ZNTEREST AND PEN. .00 TOTAL DUE 5.09CR YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FORN FOR ZNSTRUCT/ONS. ) PAYNENT: 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 D~CEDE~T make check or money order payable to: REGISTER OF HILLS, AGENT. -- If NON-RES/DENT DECEDENT make check ar money order payable*to: COHHONHEALTH 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-IS13). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from'the Department's Z4-hour answering service for form~ ordering: 1-800-362-2050; services for taxpayers with special hearing and ! or speaking needs: 1-&00-4~7-3020 (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 17128-0601j* phone (717) 787-6505. DISCOUNT: any tax due is paid within three (3) calendar months after the decedent's death, a five percent [52) discount the tax paid is allowed. PENALTY: The 152 tax amnesty non-participation penalty is computed on the total of the t~x 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 deathj to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016~. 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 1981 ZOZ .000548 1987 91 .000147 1999 71 .OOOlgZ 1983 162 .000~38 1988-1991 llZ .000301 ZOO0 82 .000219 1984 Z1Z .000501 1992 9Z .000247 Z001 9Z .000247 1985 13X .000356 1993-199~ 72 .000192 2002 62 .00016~ 1986 102 .OOOZ7~ 1995-1998 9Z .O00Zq7 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUI{BER 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 ti~e ihterest computation date shown on the Notice, additional interest must be calculated.