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HomeMy WebLinkAbout02-0017 PETITION FOR PROBATE and GRANT OF LETTERS Estate of DESSIE E. WEBER No. 21-02-17 also known as To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 204-01-8622 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executor named in the last will of the above decedent, dated Novmber 14, 2000, and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, pennsylvania, with her last family or principal residence-at3.12 Asbury Drive, Lower Allen Township. Decedent, t_he~ 82. ye~..s of age, died December 29, 2001, at Holy Spirit Hospital, Camp Hill, Pennsylvania ~ ~_ Except as fol!ow~s,:de.6edent did not marry, was not divorced and did not have a child bom or adopted after executibn}oi~ fife will offered for probate; was not the victim of a killing and was never adjudicated incompetent:-' Decedent at death owned property with estimated values as foliows: (If domiciled in Pa.) All personal property $ unestimated (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. ~rre~arti~oesl~ih ~ ~-- 2935 H, afnpshire Road Cleveland Heights, OH 44118 (216) 932-5261 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative ..... of the above decedent,,pe'mloner will well and truly adm .'_,;: ~_: d~, '?:. · Sworn to oi fiffi't~ed affd Su6~sdribed ' . before me this' 4th ~ day of'- F~red''M M JANUARY~' , 2002'.: Register NO'. 21-02-17 . Estate of DESSIE E. WEBER, Deceased DECREE OF PROBATE AND GRANT OF LETTERS ANDNOW, JANUARY 8, 2002 ., in cOnsidemtion ofthe petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated November 14, 2000, described therein be admitted to probate and filed of record as the last will of Dessie E. Weber and Letters Testamentary are hereby granted to Fred Martin Moeslein. Will Book # 17 Page 32 ' ~ / ~R~gister of'Wills ' /2 FEES Ivo V. Otto III, E~qgir~ii277_63) Probate, Letters, Etc. $ 515.00 ATFORNEY iSup. Ct. I.D. No.) Short Certificates( ) $ 45.00_ _ MARTSON DEARDORFF WILLIAMS & OTTO l~'r~uar~tion $ ~ 10 East High Street JCP $ 5.00 Carlisle, PA 17013 TOTAL $ · 583'.:0'0::::-_ (717) 243-3341 Filed JANUARY /4, 2002 FAFiLES~,DATAFILE~STATES\7442-petition.lU' 105.805 REV 9~86 ' ~ermanent ,~× ~" ' F:\FILES'~DATAFI LE\WILLS\7442-W. WI LL.4 21-02-17 LAST WILL AND TESTAMENT I, DESSIE E. WEBER, of 312 Asbury Drive, Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revokifig any and all former Wills or Codicils by me made. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, .testamentary expenses and all inheritance taxes (Whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM TWO I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my daughter, SUSAN J. MOESLEIN, if she survives me by thirty (30) days. ITEM THREE I give, devise and bequeath all of the rest, residue' and remainder of my estate, both real and personal property, in the following manner: a. The sum of Two Hundred Seventy-five Thousand Dollars ($275,000.00) shall be divided equally between my grandchildren, TIBIA WEBER and TAMMY WEBER (being the two children of my deceased son, Edward D. Weber).,and shall be added to their shares under subparagraph c. of this ITEM THREE. b. The remainder of the residue of my estate shall be divided into two (2) equal shares, with one such share to be distributed absolutely to my daughter, SUSAN J. MOESLEIN. In the event she shall predecease or fail to survive me, but leave issue surviving, then her share shall be distributed to her issue, per stirpes. In the event my said daughter, SUSAN J. MOESLEIN, shall D.E.W. Page 1 of 7 Pages predecease or fail to survive me and not leave issue surviving, then her share shall be added to the trust to be governed under subparagraph c. hereof. c. The remaining one-half share of my estate residue shall be distributed to my Trustee hereunder and shall be held and administered for the benefit of my grandchildren, TINA WEBER and TAMMY WEBER. The share received hereunder shall be divided into two (2) equal shares and held in trust, one for the benefit of each such beneficiary with the net income thereof to be distributed to or for the benefit of such beneficiaries no less often than quarter-annually. My Trustee may also use so much of the principal as it shall deem necessary for the support, maintenance and education of the beneficiaries thereof but shall permit no other distributions of principal. My Trustee shall distribute absolutely the principal of each of the shares held for such beneficiaries hereunder as follows: One-half (1/2) at such time as a beneficiary thereof shall attain the age of thirty (30) years, and the balance at such time as the beneficiary shall attain the age of forty (40) years. In the event either of the said beneficiaries of the trusts created under this subparagraph c. shall fail to attain the age for distribution and leave issue surviving, then such deceased beneficiary's share shall be held for such issue and shall be distributed in equal shares as each of such issue shall attain the age of twenty-one (21) years. In the event either of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then her share shall be added to the share of the surviving beneficiary of the trusts created under subparagraph c. of this ITEM THREE, or her issue, per stirpes. In the event both of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then iheir shares shall be distributed in accordance with subparagraph b. of this ITEM THREE. d. Notwithstanding any other provisions to the contrary, in no event shall any share be distributed to .any beneficiary later than twenty (20) years after my death. ITEM FOUR POWERS OF EXECUTORAND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, D.E.W. Page 2 of 7 Pages my Executor and Trustee and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in mone~, or partially in kind and partially in money. Distribution in kind shall be made at the market xYalue of the property distributed, and my Trustee, in her absolute discretion, may cause the shoe distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; D.E.W. Page 3 of 7 Pages i. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reOrganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to ~ay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a parmer, in real estate or other property and to act. as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created fiereunder at any time and from time to time within a period of nine (9) months after my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a p .erson not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their s01e disc. retion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; / (2) To a legally appointed guardian of such beneficiaryfo~r the benefit of such beneficiary; D.E.W. Page 4 of 7 Pages (3) To a person having custody of such beneficiary for ithe benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to the~m such power as my personal representatives and Trustee consider desirable and to pay reasonable c6mpensation for such services as may be rendered by such agents, attorneys and proxies; q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM FIVE PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries 9fany trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for of subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attacht~,~ ents, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole op~mon of my Trustee, bp or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise applicatioh of sai~l amounts in any way., ITEM SIX APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my grandson, FRED MARTIN MOESLEIN, as Executor of my estate. I hereby appoint my grandson, FRED MARTIN MOESLEIN, as Trustee of any trusts created under my Last Will and Testament. D.E.W. Page 5 of 7 Pages ITEM SEVEN WAIVER OF BOND I direct that neither .my Executor nor my Trustee shall be required [o file a bond in any ju ~s&cUon to secure the fmthful performance of their duties, nor shall they be eqmred to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this j,.,/d'/~ day of 2000., °~-. _~.-q~a~a~.,_ ~_ (a.], ~.-__-~,._ (SEAL) Dessie E. Weber SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, hav~ hereunto subscribed o~nesses thereto, in the presence of the said Testatrix and of erich other. ~ . D.E.W. Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND · ~ ) We, DESSIEE. WEBER, t/~aa b/- ~77c/u 77-/-' ,and jOQ4r, Ci the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, bein first dui sworn do hereb declare to the unders~ n ' ' . - g Y , y 'g eo authority that the Testatrix signed and '11' executed the instrument as her last Will and that the Testatrix has signed v~ ~ngiy, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in.the presence and hearing of the Testatrix, signed the Will, as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen ye~s of age or older, of sound mind and under no constraint or undue influence. Testatrix Witness Subscribed, sworn to and acknowledged before me by Dessie E. We] Jr, the Testatrix, and subscribed and swom to before me by /l,'a }/. dS)'/-~ 7-ff}-~ and t"fi']7,ar~a- ~, ff~.-/:~TL'~-q , the witnesses, 'this /gr/~day of ~/t..",2000. No~t~ eubli'c ' NOTARIAL SEALI I CORRINE L. MYERS, Notary Public I ' Carlisle Boro, CumberlandCountY ! M Commission Page 7 of 7 Pages F:\FILES\DATAFILE\ESTATES\7442-notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: DESSIE E. WEBER Date of Death: December 29, 2001 File No. 2002-0017 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about February 4, 2002. Susan J. Moeslein, 1939 Lutztown Road, Boiling Springs, PA 17007 Dr. Fred M. Moeslein, Trustee, 2935 Hampshire Road, Cleveland Heights, OH 44118 Tina Weber Smith,' 115 Old Orchard Road, Dillsburg, PA 17019 Tammy Weber, 1147 South Sherboune Drive, Los Angeles, CA 9003:5 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: February 4, 2002 Signature ~ll~ '{~.~a~'- Name Ivo V. Otto III, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 I Attorneys for Personal Representative ..... ' ' - .:. - .' - , ' '.' ~' U' ' '',. ': , , ~ , ' ~ ~ ,,.. .... = ' . ~.. .,'~. '.'~. .-,'7''-~> ..'. -.' '- ..:- '- - '.' ' ....... · De~l ..,LeWlS .... .~. ,-,.., - ,..~ ,.. , ..... : ..... , .... : .~., ·., .... .,..~ '~ : ,' .~ "' ~leff~'e. Nsue.the' ~p~ropfi~fe~ceipf~;and.t ,." . .... ,'..'. - · ~ ' ' ',' · '.' ' '.W-'. ' .': '" ., :.'.'~., ' . ~-, '.~... ~.~ "~ -~*~ :~?~:' ,.' 7.' '"'*' ', ' "':' "'" '- - ' '""":' ''' ~' '; ~. .... '. ... ,- - . :'.. . . . ' '-.~ -' '~ , ,' ~ . ' .: ",..,, ' .,,' . . ',,' '-.: ..!: "~ ~." .-:-?' :,. ' '.' ' -.: 7 '. .'' ''-' -'. ' ~'~'"- ' , ,, ~ ,~ .--,1.-'- :; ,,.,%..' ..'., ~ ~ '''~ '',~. , · ..... - -~:"~ - .', . ~; f~ ~.,~ .-',, ,. .... :,-. '.. '.i'" ", ,5,:,, ', .... ': :'' ':':" ~" 'O',R 'A"T ,I: .~'D.V,'I-C E' '~' COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001006 IVO VICTOR OTTO,III ESQ C/O MARTSON DEARDORFF ET AL TEN EAST HIGH STREET CARLISLE, PA 17013 . ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 $62,000.00 ESTATE INFORMATION: SSN: 204-01-8622 FILE NUMBER: 2102-001 7 DECEDENT NAME: WEBER DESSIE E DATE OF PAYMENT: 03/27/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 2/29/2001 TOTAL AMOUNT PAID: $62,000.00 REMARKS: IVO VICTOR OTTO Iil ESQ C/O MARTSON DEARDORFF ET AL CHECK# 9412 INITIALS: SK SEAL " RECEIVED BY: MARY C. LEWIS " ~ REGISTER OF W'ILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001666 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .................. 101 $1,219.15 ESTATE INFORMATION: SSN: 204-01-8622 FILE NUMBER: 2102-001 7 DECEDENT NAME: WEBER DESSIE E It DATE OF PAYMENT: 09/30/2002 POSTMARK DATE: 09/29/2002 COUNTY: CUMBERLAND DATE OF DEATH: 12/29/2001 TOTAL AMOUNT PAID: $1,219.15 REMARKS: IVO V OTTO ESQUIRE 9 MOS FROM DEATH ON WEEKEND CHECK//9611 INITIALS: SK SEAL RECEIVED BY: MARY C. LEWIS ' REGISTER OF WILLS REGISTER OF WILLS ' 'r, ,,, REV-1500 CO~NWEALT, OF.E..S'~-VAN" INHERITANCE TAX RETURN F'LE"UMSE DEPARTMENT OF REVENUE ~ 21 02 000 ] 7 eE..2,060, RESIDENT DECEDENT HARRISBURG, PA 17128-0601 ~ COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER WEBER, DESSIE E. 204-0 ]-8622 ~: DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) m THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ 12/28/200] 04/]9/1919 . REGISTER OF WILLS *-' IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. OriginalReturn [] 2. SupplementalReturn [] 3. Remainder Retum (date of death prior to12-13-82) ~ m [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after ~: ~: "' 12-12-82) [] 5. Federal Estate Tax Return Required zoo r,, .J []~ 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach ] 8. Total Number of Safe Deposit Boxes o ~. m of Will) copy of Trust) ~ [] 9. Litigation .Proceeds Received [] lO. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A)(AttachschO) 12-31-91 and 1-1-95) ~IAME COMPLETE MAILING ADDRESS ~ z~ Ivo V. Otto, III, Esquire Martson Deardorff Williams & Otto 10 East High Street 'ELEPHONE NUMBER Carlisle, PA 17013 717/243-3341 .C'. 1. Real Estate (Schedule A) (1) None~l}:~' ~____...~)F:FICIAL I')SE.,,,~ ~.:,[~'~I"Y 2. Stocks and Bonds (Schedule B) (2) 790,451.46~! 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None"~, · C 4. Mortgages & Notes Receivable (Schedule D) (4) None ~. ';~ ..' 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 428,303.30 ,.: (Schedule E) 6. Jointly Owned Property (Schedule F) {6) None ; ~ [] Separate Billing Requested ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 365,623.63 ~ (Schedule G or L) <~ 8. Total Gross Assets (total Lines 1-7) (8) ] ,584,378.39 ~: 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 100,402.59 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 6,591.03 11. Total Deductions (total Lines 9 & 10) {11 ) 106,993.62 12. Net Value of Estate (Line 8 minus Line 11 ) (12) 1,477,384.77 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,477,384.77 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal ~ax rate. x .00 : (15) or transfers under Sec. 9116(a)(1.2) .- o 16.Amount of Line 14 taxable at lineal rate 1,477,384.77 x .045 (16) '66,482.31 .~ 17.Amount of Line 14 taxable at sibling rate x .12 ' (17) O ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 66,482.31 20. [] ' Copyright 2000 form software only The Lackner Group, Inc. ! Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 312 Asbury Drive CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 66,482.3 l 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments 62,000.00 C. Discount 3,263.16 Total Credits (A +B+C) (2) 65,263.16 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page I Line 20 to request a refund 5. IfLinel + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. i (5) 1,219.15 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1,219.15 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [] [] 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 secudty at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probata 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. Declara[i~'n of preparer other than the pe.,pe½sonal representative is based on all information of which preparer has any knowledge. . pATE/ ~"/" / /~.-------'--"~-- ~ ClevelandI-Ieights, OH 44118 /// SI~NA~ _ F PREPARER OTHER THAN ~I=I-'I-<ESENTATIVE ADDRESS DATE 10 East High Street ~~"---- Carlisle, PA 17013 ,/..., z//02--. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or 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.  sCHEDULi5 B STOCKS & BONDS COMMONWF. ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESlATE OF FILE NUMBER WEBER, DESSIE E. 21 - 02 - 00017 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION ' UNIT VALUE DEATH 1 Securities listed on attached exhibit marked "Schedule B, Item 1" 790,451.46 TOTAl_ (Also enter on Iin$ 2, Recapitulation) 790,451.46 RE: Estate of Weber, Dessie E. SSN: 204-01-8622 Shares Security Price on Value on date DOD of death 315 General Motors Corp. (GM) 48.5000 $ 15,277.50 2400 Colgate-Palmolive (CL) 57.9100 $ 138,984.00 1200 Fortune Brands (FO) ~39.7750 $ 47,730.00 1200 Gallaher Group PLC (GLH) 26.9950 $ 32,394.00 1968 BP Amoco (BP) 46.5100 $ 91,531.68 682 PNC Financial Services Group (PNC) 55.8750 $ 38,106.75 340 Textron Inc. (TXT) 42.5500 $ 14,467.00 Accrued Dividend, Textron $ 110.50 800 Eli Lilly & Co. (LLY) 79.6850 $ 63,748.00 288 AT&T Corp. (T) 1:8.2075 $ 5,243.76 248 BellSouth Corp. (BLS) 38.8000 $ 9,622.40 458 SBC Communications (SBC) 39.6300 $ 18,150.54 198 Verizon Communications (VZ) 48.4650 $ 9,596.07 1 PPL Electric, Preferred stock 66.0000 $ 66.00 12260.1 Delaware Tax-Free PA fund (DELIX) :7.7800 $ 95,383.58 1724.76 Eaton Vance Tax Managed Cap Apprec 9.6200 $ 16,592.15 1750.4 Eaton Vance Tax Managed Emerging 1.2 (EZMGX) :9.1200 $ 15,963.67 1980.81 Eaton Vance Tax Managed Int'l Gr (ECIGX) 17.4900 $ 14,836.27 1211.91 Eaton Vance Tax Mngd Value 12.5700 $ 15,233.72 6103.89 Eaton Vance Mut. Fds Tr (EMTGX) 20.4700 $ 124,946.63 22467.24 Brokerage Cash Reserves i1.0000 $ 22,467.24 TOTAL $ 790,451.46 F:~FI LES\DATAFILE\ESTATES\7442 l-securlties Schedule '.'B", Item 1  SCHEDULE E CASH, BANK DEPOSITS, & MISC. oo=o.w~_T. OF,ENNS~VAN~ PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WEBER, DESSIE E. 21 - 02 - 00017 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 VALUE AT DATE OF NUMBER DESCRIPTION , DEATH 1 Citizens Bank (formerly Mellon), Deposit Account #142-942-0670 21,851.55 2 Citizens Bank, Deposit Account #885-000-7355 4,986.87 3 Furnishings, per appraisal 4,245.00 4 Proceeds of sale of vehicle 15,000.00 5 Erie Insurance, premium refunds 93.00 6 Jay F. Weber Trust, income distribution for 2001 2,031.00 7 American Skandia Annuity #298070, beneficiary: decedent's estate 66,908.64 ' 8 American Skandia Annuity #298074, beneficiary: decedent's estate 79,764.58 9 Pacific Life Annuity #9778019, beneficiary: decedent's estate 233,422.66 TOTAL (Also enter on Line 5, Recapitulation) 428,303.30  SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATEPROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER WEBER, DESSIE E. i 21 - 02 - 00017 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page_2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF N UMBER Include the name of the transferee, their relationship to decedent and the date of transfer. VALUE OF ASSET INTEREST Attach a copy of the deed for real estate. DECD'S EXCLUSION TAXABLE VALUE · (IF APPLICABLE) 1 Sun America Annuity g49611437, beneficiary: Trustee 323,623.63 100% 323,623.63 under Will 2 12/24/01-Cash gift to Susan and Fred Moeslein, daughter 10,000.00 100% 6,000.0¢ 4,000.00 and son-in-law 3 12/24/01-Cash gift of $10,000 to Tina Weber Smith, 10,000.00 100% 3,000.0C 7,000.00 granddaughter 4 12/24/01-Cash gift orS10,000 to Tammy Weber Sheffield, 10,000.00 100% 3,000.0¢ 7,000.00 granddaughter 5 12/24/01-Cash gift of $10,000 to Frederick Moeslein, 10,000.00 100% 3,000.0C 7,000.00 grandson 6 12/24/01-Cash gift of $I0,000 to Pamela Padgett, 10,000.00 100% 3,000.00 7,000.00 granddaughter 7 12/24/01-Cash gift of $5,000 for Brandon Smith, 5,000.00 100% 3,000.00 2,000.00 great-grandson 8 12/24/01-Cash gift of $5,000 for great-grandson, Mitchell 5,000.00 100% 3,000.00 2,000.00 Smith 9 12/24/01-Cash gift of $5,000 for great-granddaughter, 5,000.00 100% 3,000.00 2,000.00 Katlyn Smith 10 12/24/01-Cash gift of $5,000 for great-grandson, Frederick 5,000.00 100% 3,000.00 2,000.00 Moeslein ! 1 12/24/01-Cash gift of $5,000 for great-granddaughter, 5,000.00 100% 3,000.00 2,000.00 Miranda Moeslein TOTAL (Also enter on line 7, Recapitulation) 365~623.63  SCHEDULE H FUNERAL EXPENSES & OO NW T, OF.ENNS VAN OM N STRATM coSTs INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WEBER, DESSIE E. 21 - 02 - 00017 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Funeral Home 8,809.00 2 James Gingrich Memorials, inscription 95.00 3 Monaghan Presbyterian Church, reception 200.00 B. ADMINISTRATIVE COSTS: 44,000.00 1. Personal Representative's Commissions Fred Martin Moeslein Social Security Number(s) / EIN Number of Personal Representative(s): 191-46-2186 Street Address 2935 Hampshire Road City Cleveland Heights State OH Zip 44118 Year(s) Commission paid 2. Attorney's Fees Martson Deardorff Williams & Otto (estimated) 36,000.00 3. Family Exemption: (If decedent's add?ess is not the same as claimant's, attach explanation Claimant Street Address City State ~ Zip Relationship of Claimant to Decedent 4. Probate Fees 565.00 5. Accountant's Fees 6. Tax Return Preparer's Fees Greenawalt & Co., income tax returns 760.00 7. Other Administrative Costs 1 Dwayne Keller Financial Group, account management fees (estimate) 9,000.00 2 The Sentinel, advertise Letters Testamentary 90.59 3 Cumberland Law Journal, advertise Letters Testamentary 75.00 Total of Continuation Schedule(s) 808.00 TOTAL (Also enter on line 9, Recapitulation) 100,402.59 INHERITANCE TAX RETURN k~l~i~ Costs continued RESIDENT DECEDENT ESTATE OF FILE NUMBER WEBER, DESSIE E. 21 - 02 ~ 00017 4 Register of Wills, short certificates 33.00 5 Overnight carrier fee 25.00 6 Reserved for additional probate fee, Account filing fees and miscellaneous expenses 750.00 Page 2 of Schedule H  _ SCHEDULE I DEBTS OF DECEDENT. MORTGAGE co~.w~T, oF,E..s~w.~, LIABILITIES. & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WEBER, DESSIE E. 21 - 02 - 00017 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 PA Dept. of Revenue, 2001 income tax penalty ' 48.37 2 Internal Revenue Service, balance, 2001 income taxes 107.00 3 PPL, final bill 86.15 4 PA American Water Co., £mal bill 10.98 5 Pharmacy, balance after insurance 29.68 6 Bethany Village, balance due on account 1,608.85 7 U.S. Treasury, 2001 estimated tax payment 3,950.00 8 PA Dept. of Revenue, 2001 estimated tax payment 750.00 TOTAL (Also enter on Line 10, Recapitulation) 6,591.03 ~~ SCHEDULE J CO~MONW~'TH OF PENNS~LVAN,A BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ' FILE NUMBER WEBER, DESSIE E. 21 - 02 - 00017 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE D~ Not List Tmsteelsl ~. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Susan Moeslein Daughter Personal property under 1393 Lutztown Road, Boiling Springs, PA 17007 Item Two and one-half estate residue 2 Fred M. Moeslein, Trustee for benefit of Granddaughters $275,000.00 and Tina Weber Smith and Tammy Weber one-half estate residue Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover sheet ~'[o 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 SHEET CITIZENS BANK Friday, January 25, 2002 Account Number Account Title 142-942-0670 Dessie E Weber Date Opened: 01/29/1971 Account Type: DD Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to DOD as of DOD DOD $21,762.99 $88.56 $21,851.55 $720.16 885-000-7355 Dessie E Weber Date Opened: 12/28/1998 Account Type: DD Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to DOD as of DOD DOD $4,986.87 $0.00 $4,986.87 $2,017.01 414-270 Dessie E Weber Date Opened: 04/28/1989 Account Type: SD Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to DOD as of DOD DOD Page 2 of 2 F'\FILE$\DAT^FILE\WILLS\7442- W. WILL 4 I, DESSIE E. WEBER, of 312 Asbury Drive, Mechanicsburg, Cumberland 'County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me' made. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any rec!pient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM TWO I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my daughter, SUSAN J. MOESLEIN, if she survives me by thirty (30) days. ITEM THREE I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, in the following manner: a. The sum of Two Hundred Seventy-five Thousand Dollars ($275,000.00) shall be divided equally between my grandchildren, TINA WEBER and TAMMY WEBER (being the two chil~lren of my deceased son, Edward D. Weber) and shall be added to their shares under subparagraph c. of this ITEM THREE. b. The remainder of the residue of my estate shall be divided into two (2) equal shares, with one such share to be distributed'absolutely to my daughter, SUSAN J. MOESLEIN. In the event she shall predecease or fail to survive me, but leave issue surviving, then her share shall be distributed to her issue, per stirpes. In the event my sa~d daughter, SUSAN }. MOESLEIN, shall D.E.W. Page 1 of 7 Pages predecease or fail to survive me and not leave issue surviving, then her share shall be added to the trust to be governed under subparagraph c. hereof. '" c. The remaining one-half share of my estate residue shall be distributed to my Trustee hereunder and shall be held and administered for the benefit of my grandchildren, TINA WEBER and TAMMY WEBER. ~The share received hereunder shall be divided into two (2) equal shares and held in trust, one for the benefit of each such beneficiary with the net income thereof to be distributed to or for the benefit of such beneficiaries no less often than quarter-annually. My Trustee may also use so much of the principal as it shall deem necessary for the support, maintenance and education of the beneficiaries thereof but shall permit no other distributions of principal. My Trustee shall distribute absolutely the principal of each of the shares held for such beneficiaries hereunder as follows: One-half (1/2) at such time as a beneficiary thereof shall attain the age of thirty (30) years, and the balance at such time as the beneficiary shall attain the age of forty (40) years. In the event either of the said beneficiaries of the trusts created under this subparagraph c. shall fail to attain the age for distribution and leave issue surviving, then such deceased beneficiary's share shall be held for such issue and shall be distributed in equal shares as each of such issue shall attain the age of twenty-one (21) years. In the event either of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then her share shall be added to the share of the surviving beneficiary of the trusts created under subparagraph c. of this ITEM THREE, or her issue, per stirpes. In the event both of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then their shares shall be distributed in accordance with subparagraph b. of this ITEM THREE. d. NotWithstanding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years at~er my death. ITEM FOUR POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, D.E.W. Page 2 of 7 Pages my Executor and Trustee and their successors, shall have the following discretionax3, powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; fi To assume continuance of the status of any beneficiary with regard to death, mamage~. divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the. market value of the property distributed, and my Trustee, in her absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that disthbuted to any other distributee; D.E.W. Page 3 of 7 Pages i. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint' ownership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness Or mental or physical disability is, in the opinion 'of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; D.E.W. Page 4 of 7 Pages (3)' To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; q. To do all other acts in their judgment necessary or desirable for. the proper management, investment and distribution of my Estate. ITEM FIVE PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may~ apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SIX APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my grandson, FRED MARTIN MOESLEIN, as Executor of my estate. I hereby appoint my grandson, FRED MARTIN MOESLEIN, as Trustee of any trusts created under my Last Will and Testament. D.E.W. Page 5 of 7 Pages ITEM SEVEN WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file a bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this /~/"~ day of '"l ~.e-'l~,vt~¢L.., 2000. Dessie E.. Weber SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed o~messes thereto, in the presence of the said Testatrix and of each other. D.E.W. Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND ) .. the Testatrix and the wimcsses, respectively, whose names are signed to the foregoing instrument, being first duly swom,.do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as.her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her flee and voluntary act for the pm-poses therein expressed, and that each of thc witnesses, in the presence and hearing of thc Testatrix, signed the Will as a witiiess and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testatrix Witness Wit~ss Subscribed, sworn to and acknowledged before me by Dessie E. Weber, the Testatrix, and subscribed and swom to before me by / ~,'~; }'/- d~C; '/-7--/~ and ~Tl, r(2;~. ~, d,r~t'ifi'.Tl-d,~ ,the witnesses, this/~}lay, of t'7'L't~'~,~,*d-'c--, 2000. No~ai:y Public ' ,~- t NOTAFIIAL SEAL ' CORRINE L MYERS. Nota~ Carlisle Bore. CurnberlandCounty_ · Commission Expires May 27 20031 My ....... . Page 7 of 7 Pages ,,,-* ' COHHONWEALTH OF PENNSYLVANZA /, BUREAU OF ZNDZVZDUAL TAXES DEPARTHENT OF REVENUE ZNHERITANCE TAX DZVZSZON DEPT. 280601 NOTZCE OF DETERHZNATZON AND .~s~u~, p~ ~z~-,~o~ ASSESSHENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~=v-~,s EX 'FP [01-D2) [~<::~;'{*C~L.~ ~ ,,~ ~L~ DATE 11-11-2002 ).~.~,~ ..... ~: :,m~ ESTATE OF WEBER DESSIE E DATE OF DEATH 12-29-Z001 '0~ ~,~r~ p FZLE NUHSER 21 02-0'017 ~u~-~ ~:~ COUNTY CU~.~Cn.= IVO V OTTO III ESQ ACN 201 HARTSON ETAL ~,',=~'*' '.' *. ~... :. , ....... ~ Amoun~ Remi~ed CARLZSLE PA 17015 HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGZSTER 0F ~ZLLS CUNBERLAND C0 COURT HOUSE CARLZSLE, PA 1701~ NOTE: To insure proper c~edl~ to youp accoun~ submi~ ~he upper po~ion of ~his form '~l~h your tax CUT ALONG THZS LZNE ~ RETAZN LOgER PORTZON FOR YOUR FZLES REV-~83 EX AFP [01-0E) ~ NOTZCE OF DETERHZNATZON AND ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF ~EBER DESSZE E FZLE NO.21 02-0017 ACN 201 DATE 11-11-2002 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as VerifAed 57;965.00 Z. Pennsylvania Inheritance Tax Assessed 65~219.15 (Excluding Discount and/or Interest) 3. Inher/tance Tax Assessed by Other'States .00 or Territor/es of the Un/ted States (Excluding D/scount and/or Interest) R. Total Inheritance Tax Assessed 63~219.15 5. Pennsylvan/a Estate Tax Due .00 TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID ¢-) AHOUNT PAID ZNTEREST AND PEN. I, .00 TOTAL DUE I .00 ~ZF PAID AFTER TH/S DATE, SEE REVERSE SZDE (/F TOTAL DUE 1S LESS THAN $1, NO PAYNENT ZS REQUZRED FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section 21O`0 (b) of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. ', -- Hake check Or money order payable to: REGISTER OF MILLS, AGENT.. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Zo`-hour answering service for forms ~rdsring: 1-800-562-2050~ services for taxpayers with special hearing and / or speaking needs: 1-800-O`O`7-5020 (TT only). OBJECTIONS: Any party in interest not satisfied.with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice.by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. Z8102I, Harrisburg, PA [71ZB~lOZ1, OR --electing to have the matter determined at audit of the persona[ representative, OR --pppeal to the Orphans' Court. : .. ADHZN- ISTRATIVE CORRECTIONS: Factuai errors discovered on thisassessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Pest Assessment Reviem Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. PENALTY: 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 time period as you would appeal the tax and interest that has been assessed as indicated on this notice. . * INTEREST: For dates of death on or after 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. ' For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes ehich became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .00016O`. All taxes which became delinquent on or after January 1, 1962 will bear interest at a rate which will vary from calendar year to celend~r year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 : 202 .0005O`8 1992 9Z . O00ZO`7 1983 , 167. .000o,58 1995-199O` 72 .000192 198~ 112 .000501 1995-1998 92 .0002O`7 1985 137. .0003S6 1999 72 .000192 1986 107. . O00Z7O` ZOO0 82 .000219 1987 97. . O00ZO`7 2001 92 . 1988-1991 112 .000501 ZOOZ 67. .00016O` --Interest is caXculated as foI1oms: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lO) 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. ~,, CONHONWEALTH OF'PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTHENT OF REVENUE ZNHERZTANCE TAX DZVZSZDN DEPT. Z80601 HARRZSBURG, PA 171Z8-060! NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX '- ' .............. ESTATE OF WEBER DESSIE .E DATE OF DEATH 12-29-2001 ....... ~ COUNTY CUNBERLAND IVO V OTTO ZZZ ESQ ACN 101 HARTSON ETAL 10 E HIGH ST I CARLISLE PA 170'~~:''~:''' HAKE CHECK PAYADLE AND REHIT PAYNENT TO: REGISTER OF WILLS CUHBERLAHD CO COURT HOUSE CARLISLE, PA 1701~ CUT ALONG TNZS LZNE I~ RETAIN LOWER PORT]ON FOR YOUR REcoRDs REV-15~7 EX AFP [01'0~) NOT]CE OF ZNHER]TANCE TAX APPRA]SENENT~ ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF WEBER DESSIE E FZLE NO. 2! 02-0017 ACN 101 DATE 11-11-2002 TAX RETURN HAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN ~ASED ON= ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) .00 NOTE: To insure p~ope~ ~. S~ocks end Bonds (Schedule B) [2) 790/~51.~6 c~edi~ ~o you~ account, $. Closely Held S~ock/Par~ne~ship In~eres~ (Schedule C) ($) .00 submi~ ~he uppe~ portion ~. Hog'gages/No'es Receivable (Schedule D) (~) .00 of ~his fo~m ~i~h you~ $. Cash/Bank Deposi~s/Hisc. Pe~sonal Propa~y (Schedule E) [$) ~28~0~.~0 ~ax payment. 6. Jointly O~ned P~ope~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) ~55~52~.~ B, To,al Asse~s (B) APPROVED DEDUCT]OHS AND EXEHPTZONS: 100,~02.59 9. Funeral Expenses/Adm. Cos~s/Nisc. Expenses [Schedule H) (9) 10. Deb~s/Ho~gage Liabilities/Liens (Schedule Z) (10) 6 ~ 591 . O~ 11. To,al Deductions (11) ] 06. gg3. 12. Ne~ Value of Tax Re~urn {12) 1,~77,$8~.77 15. ChaPi~eble/Gove~nmen~el Bequests; Non-elected 9115 TPus~s {Schedule J) (15) .00 1G. Ne~ Va]ua of Es~a~e Sub~ec~ ~o Tax {1~) NOTE: Z~ an assessment ,as issued pPevlously, 11nas 1~, 15 and/oP 16~ 17~ 18 and 19 Pe~lect ~iguPes that include the total of ALL PetuPns assessed to date. ASSESSNENT OF TAX: 15. Amoun~ of Line 1~ e~ Spousal ~e~e (15} .00 X O0 = .00 16. Amoun~ of Line 1G ~exeble a~ Lineal/Class A re~e {16) 1,~77,$8~.77 x 0~5 = 66,~82.$1 17. Amoun~ of Line 1¢ e~ Sibling ~e~e {17) .00 X 1Z = .00 18. Amoun~ of Line 1¢ ~exable e~ Colle~ePel/Class B re~e (18) .00 X 15 = .00 19. Principal Tax Due (19)= 66,~8Z.$1 TAX CREDITS: PAYHENT REC~ZPT DZSCOUNT I+) AHouNT PAZD DATE NUHBER ZNTEREST/PEN PAZD (-) O$-Z7-ZO02 CD001006 ~,Z65.16 6Z,000.00 09-29-2002 CD001666 .00 1,219.15 TOTAL TAX CREDZT I 66,rt82.51 I~ALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 / TOTAL DUE . O0 ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REI)UZRED. FOR CALCULATZON OF ADDZT]:ONAL TNTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 1Z, 19BI -'- if any future interest in the estate is transferred in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration af any estate foF life or far years, the Commonwealth hereby expressly reserves ~ha right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (72 P.S. Section 9140). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the. reverse side. --Hake check or money order.payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested'by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office · of tho Register of Nills, any of the 23 Revenue District Dffices, or by calling the special Z4-hour answering service for forms ordering: 1-BOO-56Z-ZO50} services for taxpayers .with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance ~f deductions, or assessment of tax (including discount or interest) as shown on this Notlce must object wi'thin sixty (60) days of receipt of this Notice by: ~ ,. , --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB~lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE ' CORRECTIONS: 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. Z&0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident " Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the'decedent's death, a five percont (BI) discount of the tax paid is allowed. PENALTY: The lBZ 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 tho tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST:' * Interest is charged beginning with first day of delinquency, or nine ¢9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at tho rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year ~o calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for la&2 through ZOOZ are: Year 'Interest Rate Daily Intmrast Factor Year Interest Rate Daily Interest Factor 1982 20X .000548 1992 9Z .000247 1983 16Z .000458 1995-1994 7Z .DO019Z 1984 llZ ,000301 1995-1998 9Z .000Z47 / 1985 X~Z .000556 1999 72 .00019Z 1986 102 .000274 ZOO0 82 .000219 1987 9Z .000Z47 ZOO1 9Z .O00Z47 1988-1991 llZ .000501 ZOOZ 6Z .000164 '--Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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 aada after the interest computation date shown on the Notice, additional lntmrest must ba calculated. COMMONWEALTH OF PENNSYLVANIA / BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE*dR DISALLORANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1;4?~Eg AFP [01~02) '~. * DATE 11-11-2002 ~ ~',. : %1. ESTATE OF WEBER DESSIE E - ' DATE OF DEATH 12-29-2001 :" ' FZLE NUMBER 21 02-0017 .... COUNTY CUMBERLAND ...... .ivo V.OTTO III ES~ .'0~ ~E~23 ~ ACN 10I '*' MARTSON ETAL 10 E HIGH ST Amoun~ RemA~ed CARLISLE PA 170~ I HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE; P~ 17015 CUT ALONG THIS LINE ~ RETAIN LO~ER PORTION FOR YOUR RECORDS REV-15~7 EX AFP-(OI-OE)..NOTZCE OF /NHER/TANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WEBER DESSIE E FILE NO. 21 02-0017 ACN 101 DATE 11-11-2002 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNING FUTURE ZNTEREST - SEE REV~ASF APPRAISED VALUE OF RETURN DASED ON: ORIGiNAL'RETURN 1. Real Es*a*e (Schedule A) (1) .00 NOTE:To Ansupe proper E. S~ocks and Bonds (Schedule B) (~) 790~51.~6' credA* ~o your account, $. ~osely Held S~ock/PaP~nershAp In*eros* (Schedule C) (~) .00 submi~ ~he upper fi. Hor*gages/No~es ReceAvable (~,~l~u~_D) iff) .00 , of *hAs form ,A*h your B.,os.s,.,=. 6. Jointly O~ned P~opeP~y (Schedule) ~V~ (6) .00 · ,*{' :' 8. To*al Asse*s (8} 1,58fi, 578.59 APPROVED DEDUCTZONS AND EXEHPTZON~CH~Q~ . ~00 ~OZ 59 9. Funeral Expenses/Adm. Cos*s/H~sc.~~'~duz. H) [9] ' ' 10. Debts/Hot,gage Liabilities/Liens (Schedule I) (10) ~9~.0~ 11. To~al Deductions (11) 12. Ne* Value of Tax Re*u~n (12) 1,~77,~8~.77 1~. ChaPi~able/~ove~n=en~al Bequests; Non-elec*ed 911S T~us~s {Schedule J) {1~) .00 1~. Ne~ Value of Es*a~e Sub~ec~ ~o Tax (1~} 1,~77,~8~.77 HOTE: 1~ an asSess=ent ~as issued pPeviously, 1~nes 1~, 15 an~/op ~6, 17, '18 and 19 ~e~1ect ~iguPes that ~nc~ude the total o~ ALL PetuPns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of Line 1~ a* Spousal ra~e (1S) .00 X O0 = .00 16. Amoun~ of LAne 1~ *axable a* Lineal/Class A ra~e (16) 1,~77,~8~.77 X 0~5 = 66,~82.~1 17. Amoun~ of L/ne 1~ a~ Sibling ra*e (17) .00 X 1~ = .00 18. Amoun~ of LAne 1~ ~axable a~ Collateral/Class B ra~e (18) .00 X 15 = .00 19. Principal Tax Due (19)= TAX CREDZTS=_ PAYHENT ~'~ KEC~ZP] DZSCOUNT (+) DATE NUHBER ZNTEREST/PEN PA/D (-) AHOUNT PAZD 03-27-ZOOZ CD001006 ~,26~.16 62,000.00 09-29-2002 CD001666 .00 1,219.15 TOTAL TAX CREDZT I 66,~82.~1 BALANCE OF TAX DUEl .00 .., ZNTEREST AND PEN. .00 TOTAL 9UE .00 ~ ZF PAID AFTER DATE /NDZCATED, SEE REVERSE ( IF TOTAL DUE 1S LESS THAN $1, NO PAYHENT ZS RE~UZRED. FOR CALCULATZOH OF ADDZTIONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR)] YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOB RESERVATION: Esta~e~ of dec~dents ~i~g-~n ur befo~ December 12, 1982''-= l'f any*futul'e.intarest in the estata-is-transfaP'red in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class O (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of .Section ZlqO of the Inheritance and Estate Tax Act~ Act ES of ZOO0. (7Z P.S. Section 91qO). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills p~inte~ on the reverse side. --Hake check or money order payable to= REGISTER OF HILLS,.AGENT REFUND (CR): A refund of a tax credit~ ~hich was not requested on the Tax Return~ may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Nills~ any of the Z~ Revenue District Offices, or by ca11'ing the special Iq-hour answering service for forms ordering: 1-800-361-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-~?-50Z0 ETT only). · . allowanced*on dlsalloaance'ef deductions~ or assessment of tax (including discount or interest) as sha~n on this Notice.must object within~sixty (60)'days of receipt --~rittmn.protmst to'the PA Dap'affiant of'R~en~e'~ Doa'r~ of ~ppe~'~s~ DeP~. z810zl~ Harrisburg~ PA 171ZO-lOZl~ OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. . ~ ~ ,... ISTRATIVE . ' CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue~ Bureau of individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg~ PA 171~8-0601 ' Phone (717) 787-6~05. See page 5 of the booklet "~nstruc~ions for Inheritance Tax Return for a Resident Decedent" [REV-1501) for an explanation of administratively correctable errors. DISCOUNT: if any tax due is paid ~i~hin three [$) calendar months after the decedent's death~ a five percent [SZ) discount of the tax paid is allowed. PENALTY: The 15Z 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 pmried. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. iNTERESt: interest is charged beginning.with first day of delinquency, or nine [9) months and one (1) day from the data of death~ to the date o~ payment. Taxes ~hich became delinquent before January l~ 198Z bear interest at the rate of six (6Z] percent per annum calculated at a daily rate of .§0016~o All ~axes ~hich became delinquent on and after January l~ 198Z ~ill bear interest at a rate which ~il.! vary from calendar year to calendar year-with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year interest Rate ~aily interest Factor 198Z ZOZ .OOOS~& 1991 91 .0001~7 1983 161 .000~38 ' 199~-199~ 71 ' .000191 ' 198~ llZ .000~01 1995-1998 91 .0002~7 198S 1~Z .000S56 1999 71 .000191 1986 10~ .00017~ 1000 81 .000219 1987 91 .0001¢7 Z00X 91 .0002~7 1988-1991 111 . .000301 1001 - 6~ .00016~ --Xntmrest is caXculated as INTEREST = BALANCE OF TAX UNPAID X- NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes deXinquent will-reflect an interest calculation to fifteen (1S) days beyond the-date-of the assessment. Xf payment is made after the interest computation date sho~n on the Notice, additional interest must be calcuXated. ~t~vo~Y .... ."" · '"' <,5 ,' · ". ' ' , - "' ;'!' ':' ". '"'.'' "" ' '...- EDWARD L...S~H0~b'" .... "' .... '"' ' .... '" ' .... ' ' "' ' ...... "'.:D~s,~LK.'D~O~F-''' ' T~N ~.H~GH STR~T .:. · ...... . ; . .. 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IC'E, · 'A.D,bO.C'ACYTM -  Internal Revenue Service Contact Person: Brian Kaufmann . Cincinnati, OH 45999 Badge Number: 17-14026 Telephone: 1-866-699-4083 (Toll Free Number) Mav 14, 2003 Estate Tax Closing Document (Not a bill for tax due) IVO V OTTO III ESQ TEN E HIGH ST CARLISLE PA 17013 " Estate Name: DESSIE E WEBER Social Security Number: 204-01-8622V Date of Death: 12/29/2001 o ,,o ~-. We have determined the fbllowing: NET ESTATE TAX: $ 346,776.00 STATE DEATH TAX CREDIT: $ 57,963.00 'GENERATION-SKIPPING TAx:' $ 0.00 These figures do not include any interest and penalties that may be charged. Please keep this document in your permanent records. You may need it to complete administration of the estate, such as: close probate proceedings, transfer title to property, and settle state taxes. Keep it with your cancelled check(s) to show that you have met the estate tax obligation. Proof of payment in the amount shown above releases you of personal liability (IRC 2204). If the time for payment in the amount shown above is extended under section 6161, 6163, or 6166, personal liability is not released until full payment has been received. We will not reopen this return unless you notify us of changes to the return, or there is evidence of misrepresentation of a material fact, a clearly defined substantial error based upon an established Service position or a serious administrative omission. (See IRC 7121). Field Director, Cincinnati Compliance Service Center REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: DESSIE E. WEBER Date of Death: December 29, 2001 File No.: 2002-00017 Social Security No.: 204-01-8622 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 No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Awaiting determination by PA Dept. of Revenue and Internal Revenue Service on inheritance tax refund application and amended federal estate tax return. Unknown when those determinations will be received. 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts .m~y be filed with the ~o~.t~ ~ Court and may be attached to this report'' c, ~ Sign r,~, Name: Ivo V. Otto 1II, Esquire ~ :.~ Address: MARTSON DEARDORFF WILLIAMS & OTTO .' ~ '. ~ ~5 Ten East High Street ~ Carlisle, PA 17013 ! . : ---' (717) 243-3341 Counsel for personal representative F:~FILES~DATAFILE~STATI~S\7442- I .ar*p COMMONWEALTH OF 'PENNSYLVANIA ~. _ '// BUREAU OF ZNDTVZDUAL TAXES DEPARTMENT OF. REVENUE /NHER/TANCE TAX DTV[STON DEPT. 28060! NOTICE OF DETERMINATION AND HARR[S~URC, PA ~7~Z~-0~0~ ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~v-,~ .x ~ ~0~-~ ~e~Q~:~., ~ioe of DATE ZZ-ZD-Z00~ H~S[~[ ~f Wills ESTATE OF WEBER DESSZE E DATE OF DEATH 1Z-ZD-Z0~I FILE NUMBER 21 02-0017 '~ FEB 25 A8:29: COUNTY CUMBERLAND' IV0 V OTTO III ESQ ACN 202 MARTSON ETAL 10 E HIGH ST Ot~[k-O~'p:~3aR'S ~OU~' ] Amoun% RemCO*ed CARLISLE 'PA ~eriand Co., ,PA I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER 0F WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701~ NOTE: To insure prope~ cPed/{ ~o youP ~ccoun%, submi% %he uppeP po~%ion of ~his fo~m wi%h youp %~x payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER NN ESTATE OF WEBER DESSIE E FILE NO.Z1 02-0017 ACN 202 DATE 12-Z9-200~ ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 57,965.00 Z. Pennsylvania Inheritance Tax ASsessed 65,219.15 (ExcZuding Discount and/or /nterest) $. Inheritance Tax,Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed . 63~Z19.15 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7 ' Additional PennsyZvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 ~ TOTAL DUE . O0 ~ZF*PAZD AFTER THIS DATE) SEE REVERSE SIDE {IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR)) YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ~UR~OSE OF NOTICE: To fulfill tho requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91qO). PAYMENT: Detach tho top por.tion of this Notice and submit wlth your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REOZBTER. OF N~LLO, A~ENT. REFUND (CR):'A refund of a tax credit may be requested by completing an "AppJication for Refund of Pennsylvania /nheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills,. any of the 13 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and/ar speaking needs: 1-800-~7-3010 (TT only). OBJECTIONS: Any party in interest not satisfied eith the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, OR --electing to have th~ matter determined ~t audit of the personal representative, OR ' --appeal ta the Orphans' Court · .. ADmIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed iff writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviem Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. PENALTY: The 159 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Additional Rennsylvania Estate Tax assessed as a result of a change On the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date tho final notice of the lncrease in Federal Estate Tax is received. Taxes mhich became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .O0016q. All taxes which.became delinquent on or after January 1, 198Z mill bear interest at a rate mhich mill vary from calendar year'to calendar year with that~rate announced by the PA Department of Revenue. The applicable interest rates far 1981 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1981 ZOZ .0005q8 1992 91 .O00Zq7 1983 162 .OOOq38 1993-199q 7Z .O00Xgz 198q 1XZ .000501 1995-1998 9Z .O00Zq7 1985 131 .000356 1999 71 .000191 1986 IOZ .O00Z7q ZOO0 81 .000219 1987 91- / .0002q7 2001 91 .O00Zq7 1988-1991 111: .000301 ZOOZ 61 .00016~ · ' --Interest is calculatad as follows~ INTEREST = BALANCE OF TAX UNPAID X~ NUNBER OF DAYS DELINQUENT X DA/L¥ /NTERBST FACTOR . --Any Notice issued after the tax becomes delinquent ~ill 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 bo calculated. · .... CONHONWEALTH*OF~PENNSYCVANIA BUREAU OF ZND.rV/DUAL TAXES DEPARTNENT OF REVENUE INHERITANCE TAX DIVISION ~ INHERITANCE TAX DEPT. Z80601 .A,R~SBURG, PA ~?~Z8-060~ STATENENT~OF ACCOUNT . REV-I~07 EX AFP (01-05) Reco rded.~©~ice ~,~"r E OS-O[-ZOOq Register of \~];E;STATE OF HEBER ' DESS[E E DATE OF DEATH 12-29-2001 FILE NUH2ER 21 02-0017 '04 . H~R -5 P ~CmmTY ' CUMBERLAND IVO V OTTO II! ESQ ACN 201 HARTSON ETAL ' ~'~ ................... I Amoun~ Remitted 10 E HIGH ST -~':~'~?:*~;-*:i:'~;"~ (~'"' CARLISLE PA 17015 ~..~ ~.~.],'i.i.;:'*.Si ...... I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WIL'LS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credJ~ ~o your account, submJ~ ~he upper portion of ~his form w~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTZON FOR YOUR'RECORDS REV-1607 EX AFP [01-03) NaN INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF WEBER DESSIE E FILE HO. II 02-0017 ACN 201 DATE 05-01:200q TH'rS STATEItENT IS PROVIDED TO ADV.rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHO#N BELO# TS A SUHHARY OF THE PRZNC.rPAL TAX DUE~, APPL.rCATZON OF ALL PAYNENTS, THE CURRENT BALANCE:. AND., .rF APPL/CABLE¢ A PROJECTED TNTEREST F/GURE. ~ DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 11-11-200;" PRINCIPAL TAX DUE: ....................................................................................................................................................................................................................... Z,q56.51 PAYHENTS (TAX CREDITS): PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUiVl]~ER INTEREST/PEN PAID (-) 05-27-2002 CDO01006 .00 1,257.16 09-29-2002 CDOOZ666 .00 1,219.15 ._ TOTAL TAX CREDIT ' , Z,~56.$1 ~ALANCE OF TAX DUE I .00 ~ INTEREST AND PEN. .00 .rF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 S.rDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE .rS LESS THAN $1, %.._ ~. NO PAYHENT 1S REqU/RED. ' *~<~*'~, .rF TOTAL DUE .rS REFLECTED AS A 'CRED.rT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS. ) 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 DECEDENT make check or money order payable to~ REGISTER OF NZLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONNONNEALTH'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-1315). Applications are available at the Office of the Register of Nills, any of the 25 Revenue District Offices or free the Department's Z4-hour' ansmering service for forms ordering: 1-800-362-20S~; services for taxpayers with special hearing and / or speaking needs: 1-800-4~7-3020 (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 '17128-0601,'phona (7[7) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January 18, 1996, the-~irst day after the end of the tax amnesty period. INTEREST: Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate ~hich mill vary from calendar year to calendar year mith that rata announced by the PA Department of Revenue. TI~o applicable interest rates for 1982 through ZOO3 are: Interest Daily ; Interest Daily Interest Daily Year Rate Factor Yea~ Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .000192 1983 162 .000~38 1988-X991 112 .000301 2000 82 .000219 1984 III . 000301 1992 92 . OODZ~7 2001 97. . 000247 1985 152 . 000356 " 1993-1994 72 . 000192 ZOOZ 62 . 000164 1986 102 .00027~ 1995-1998 92 · 0002~,7 2005 52 .000157 --Interest is calculatmd as follows: INTEREST = BALANCE OF TAX UNPAI'D X NUNBER OF DAYS DELTN~UENT X DATLy INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calcu*lation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date she~n on the Notice, additional interest must.be calculated. COHMONWEALTH OF*PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z80601 ZNHERZTANCE TAX HARRISBURG, PA 171Z8-0601 STATEHENT OF ACCOUNT REV-i~D7 EX AFP (01-05) L:.' Recorded.Office of DATE 05-01-Z00q Registsr of Wi)is ESTATE OF WEBER DESSIE E ~ DATE OF DEATH 12-29-2001 FILE NU.BER 2Z 02-00Z7 '04 MAR -5 P3:44 COUNTY CUMBERLAND IVO V OTTO III ESQ ACN 101 HARTSON ETAL ~,~ ..... Amoun~ Remi~ed I CARLISLE PA 1~0~$ .......... :.J L,:,: ;'.~ MAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COUR~ HOUSE CARLISLE, PA '17015 NOTE: To lnsure proper cred/* ~o your account, submi~ ~h® upper por~lon of ~hJs form'wl*h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... -~-'i ~k-~iY~ ~- -fAA- -~ YA-f~ R~-~f - ~-~ -A~-~5 ~k-f - - ~; .................. :" ~-: ~ &~- - ~- -~ p~-_- ~ ~i~-~ ~3- ESTATE OF WEBER DESSIE E FILE NO. Z1 02'-0017 ACN 101 DATE 05-01-200~ THIS STATEHENT 1S PROV/DED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN*THE NAHEDESTATE. SHO#N,BELOH IS A SUNNARY OF THE PR/NC/PAL TAX DUE, APPL/CATION OF ALL PAYHENTS, THE CURRENT BALANCE~ AND, ZF APPL/CABLE, A PROJECTED /NTEREST F/GURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: OZ-ZC-200~ ) PRINCIPAL TAX DUE: ........ : ................................................................................................................................................................................................................. 58,~28.10 PAYHENTS (TAX CREDITS): PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID L DATE NUMBER INTEREST/PEN PAID (-) O$-Z7-ZOOZ CDO01006 Z,921.~1 60,76Z.8~ TOTAL TAX CREDIT I 63,68~.Z5 ~ALANCE OF TAX DUE [ 5,Z56.15CR ZNTEREST AND PEN. ~ .00 IF PAZD AFTER THIS DATE, SEE REVERSE TOTAL DUE ..- 5,256.15CR S/DE FOR CALCULATION OF ADD/T/ONAL /NTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS. ) 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. -- [f RESIDENT DECEDENT make check or money order payable to: REGISTER OF WZLLS, AGENT. -- If NON-RESIDENT OECEDENT make check or money order payable to: COHHONWEALTH OF PENNSYLVANZA.' REFUND (CR): A refund 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-1313). Application's are available at the Office of 'the Register of Hills, any of tho Z3 Revenue District Offices or from the Department's answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and ~ or speaking needs: 1-800-0`0`7-3010 (TT only). REPLY TO: Questions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, 'PA 171ZB-g601, phone (717) 787-6505. DISCOUNT: Tf any tax due is paid within three (3) calendar months after the decedent's death~ a five percent (51) discount of the tax paid is allowed. PENALTY: The 157. tax amnesty non-participa[ion penalty is computed on tho total of the tax and interest assessed, and not paid before January 58, 1996, the first day after the end of tho tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, ar nine (9) months and one (1) day from the d~te of death, to the date of payment. Taxes which became delinquent before January l, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000160`. All taxes which became delinquent on and after January l, 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 1981 through ZOO5 are: .Interest Oaily Interest nelly Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ' ZOZ .00050`8 1987 92 .00020`7 1999 72 .000192 1983 16Z .000q.:58 1988-X991 llZ .000301 2000 82 .O00Z19 1980` llZ .O0030l 1992 91 . 00020`7 ZOOl 91 . 00020,7 1985 132 .000356 1993-1990` 72 .000191 ZOOZ 61 .000160` 1986 102 .000170` 1995-1998 92 . 00020`7 2003 52 .000157 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELXNI~UENT X DALLY TNTEREST FACTOR -LAny Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the ' Notice, additional intermst must be caXculated. COHHONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE ZNHERTTANCE TAX DTVISZON DEPT. 280601 ~ ,ARRZS~UR;, PA l?tZ~-O60t ]:NHERZTANCE TAX RECORD ADJUSTHENT Recorded*Offi¢~ of DATE 02-27-200~ RG~iS~F O~ V~J~II$ ESTATE OF NEBER DESSIE E DATE OF DEATH 12-29-20.0! FILE NUHBER 21 02-0017 '0~ ~AR -5 P3.:45cOUNTY CUHBERLAND IVO V OTTO III ESI~ ACN 101 HARTSON ETAL Amoun~ Remi~*ed 10 E HIGH ST f':l:,r~: ~'~.F.-~,.*-' CARLISLE ~A 170~P, mber;*an~ ~-~' P/\ HAKE CHECK PAYABLE AND 'REHTT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE:.To insure proper credi~ ~o your account, submi~ ~he upper portion Of ~his for; wi~h your ~ex payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1593 EX AFP (01-03) ## ]:NHERZTANCE TAX RECORD ADJUSTHENT ~ ESTATE OF NEBER DESSTE E FILE NO. 21 02-0017 ACN 101: DATE OZ-ZT-ZOOR ADJUSTMENT BASED ON: BOARD OF APPEALS REFUND VALUE OF ESTATE: 1. Rea/ Es~a~e (Schedule A) (1) . 00 2. S~ocks and Bonds (Schedule B) (2) 602z879. OZ $. Closely Held S~ock/Par~nership Inheres* (Schedule C) (:5} . O0 . q. Mortgages/No~es Receivable (Schedule D) (~) . O0 5. Cash/Bank Deposit:s/Misc. Personal Proper~y (Schedule E) (5) ~6~89~. ~0 6. Jointly O~ned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 365~623.63'i 8. To~al Asse~s (8) 1,q05,~95.95 DEDUCTXONS AND EXEMPTXONS: 9. Funeral Expenses/Adminis:~ra:~ive Costs/ Miscellaneous Expenses (Schedule H) (9) 100,q02.59 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 6,591.05 11. To,al Deduc* ion,$ ; (11) 106z995.62 12. Ne~: Value of Tax Re*urn (1~) 1;298;q02.$$ 1:5. Charitable/governmental Bequests; Non-elected 911:5 Trusis (Schedule 'J) (1:5) . O0 lq. Ne* Value of Es*a~e Subjec~ ~o Tax (lq) 11298;q02.$$ TAX: 15. Amount of Line lq at Spousal rate (15) .00 X O0 = . O0 16. Amount of Line lq taxable at Lineal/Class A ra~e (16) llZ98zqOZ.$$X 0~5= 58lq28.10 17. Amoun~ of Line lfi a~ Sibling ra~e (17) .00 x 12 : . O0 18. Amoun~ of Line lq ~axable a'l: Collateral/Class B ra~e (18) .00 X 15 = .00 19. PrinciPal Tax Due (i9) 58zq28.10 TAX CREDZTS: i"AYfll:N I Kl=t;l=/i" I UI:~t. UUN I t · ,I DATE NUMBER ]:NTEREST/PEN PAID (-) AMOUNT PATD O$-Z7-ZOOZ CD001006 2,921.q! 60,762.8q TOTAL TAX CREDIT I' 65,68q.25 BALANCE OF TAX DUEI 5,256.15CR INTEREST AND PEN. I .00 TOTAL DUE I 5,256.15CR IF PAID AFTER DATE INDICATED, SEE REVERSE ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT 1S REQUIRED. FOR CALCULAT/ON OF ADD/TIONAL INTEREST. ~F TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR /NSTRUCTZONS.) 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. -- Hake check or money order payable to: REGISTER OF 'NILLS,'AGENT. REFUND (CR): A refund of a tax credit, ehich Nas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's *2q-hour answering service for forms ordering: 1-eO0-36Z-ZOSO; services for taxpayers aJth special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: gumstions regarding errors contained an this notice should be addressed to:~' PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. DISCOUNT: If any tax duo is paid aJthin three (3) calendar months after the decedent's death, a five perce~t (SI) discount of the tax paid is alloaed. PENALTY: The 151 tax amnesty non-participation penalty is computed on the tara1 of the tax and interest assessed, and not paid before January 18; 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with firs( day of delinquency or nine (9) months and one [1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate ef six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year mith that rate announced by tho PA Department of Revenue. The applicable interest rates for 1982 through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Facto~ 1982 20X .000548 1987 91 .000147 1999 71 .000192 1983 16Z .000°,38 1988-1991 X1Z .000301 ZOOO 8Z .000Z19 1984 IXZ .000501 1992 97. .000247 2001 ' 9Z .500247 198S X3Z .0003S6 1993-1994 71 .000191 ZOOZ 61 .000164 1986 101 ' . 000274 ' 1995-1998 91 . OOOZ~7 Z003 51 .000137 / --Interest is calculated as foIlows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELXNGIUENT X DAILY INTEREST FACTOR --Any Notice issued after the .tax becomes delinquent will reflect an interest calculation to fifteen (15) days ' . beyond the data of the assessment. Tf payment is made after the interest computation date shown on the Notice, additional interest must bm calculated. COMMONWEALTH -OF PENNSYLVANIA BUREAU OF /ND/V/DUAL TAXES . ,DEPARTMENT_ OF REVENUE INHERITANCE.TAX DIVISION ' DEPT. 280601 HARRZSBURG, PA'17118-0601 PENNSYLVANIA ESTATE TAX RECORD ADdUSTMENT REV-162S EX. &FP ' .. _' ecorded*-Ofhce ot DATE o2727- zo O~egist~.,r ESTATE OF WEISER DESSIE · E' ' DATE OF DEATH 12-29-2001 FZL£ NUMI~ER 21 01-0017.0~ ~I~R '.5 P3:45 COUNTY CUMBERLAND IV0 V OTTO III ESQ ACN ;'01 MARTSON ETAL Amour*l: RemJ.'l:'l~J~:~l~k 1,0 E HIGH ST CARLISLE' PA 17015 I MAKE CHECK PAYA]~LE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit ~o your account) subm~ ~he upper portion of ~his fore w~h your ~ax payeen~. CUT ALONG THZS LZNE I~- RETAZN LOWER PORTZON FOR YOUR FZLES ~-: ~ ~-~ - ~- ,~ ~--~ 6~-~ ~- - ~ -, -~ - ~-g~ ~¥C ~-~- -g§ ~-g - ~-g~ - ~-g~ 6~-~ -~-0 ~y~-g ~y- -~- -, - -, .... .--~, ..... ESTATE OF WEBER DESSIE 'E FILE NO.21 02-0017 ACN 201 DATE02-27-Z00~ ADdUSTHENT BASED ON:ADMINISTRATIVE CORRECTION CODE 706 1. Credit For State Death ·Taxes as Verified 57~965.00 .Z. Pennsylvania Inh'eri~ance Tax Assessed 55,506.69 (Excludlng O~scount and/or I~tereS't) 5. Inheritance Tax Assessed by O~her S~a~es .00 or Terrgtories of ~he Un.i'.ted States CExcluding Discount and/or IntereSt) q. Tote/ Inheritance Tax AsSessed " 55[506.69 5. Pennsylvania Estate Tax Due 2~56.$1 6. Amount of Pennsylvania EState Tax Prevgously Assessed Based on Federal Estate 'Tax Re~urn .00 . 7. Additional PennSylvania 'Estate*Tax Due .. .00. TAX CREDZTS: PAYMENT .RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 05-27-2002 CDO01006. .00 1,257.16 09-29-2002 CD0'01666 .00 1~119.15 TOTAL TAX CREDIT I 2,q56.3! ' BALANCE OF TAX DUEl .00 INTEREST AND PEN.. . .00 TOTAL DUE .00 IF PATD AFTER THTS DATE, SEE REVERSE S/DE [ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REI~UTRED. IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CA), YOU MAY FOR CALCULATION OF ADDTTTONAL TNTEREST. 'PAYNENT: Detach the top portion of this Notice and submit mith your payment made payable to the name and address p~inted on the reverse side. -- Hake check or money order payable to: REGISTER oF HILLS, AGENT. REFUND (CR): A refund of a tax credit~ mhich Has nat requested on the Tax Return, may bo. requested by completing an "Application for Refund of Pennsylvania Inheritance and EState Tax". (REV-13Z$). .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 ansmsring service for forms ordering: X-800-36Z-ZO50; services for taxpayers mith special hearing and / speaking needs: 1-800-447-30Z0 (TT only). ' · REPLY TO: Questions regarding errors 'contained an this'notice should be addressed in ~riting to: PA Department of Revenue Bureau of lndividua! Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601, Phone (717} 787-6505. PENALTY: The 15Z tax amnesty non-participation panalty is computed on the total of the tax and interest assessed, and not paid before JanUary 18, 1996, the first day after the end of the tax amnesty period. INTEREST: For Date of Death after 10.3-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (9) months from the date of death (Assessment control number (ACN) lO1 only). For Date of.Death prior to 10-3-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent 'eighteen ([8) months from the date of death (Assessment Control Number (ACH)' ZOI only). Additional Pennsyivanie Estate TaX assessed as a result of a change based on the Federal Estate Tax closing* [attar becomes delinquent at the expiratioq of one (1) month from the. date of the final notice' of the increase in Federal Estate Tax is received. (Assessment Control Number (ACN) ZOZ only.) Taxes ahlch became delinquent before January l, 19aZ boar interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. AIl taxes mhich became delinquent on or after January .1, leDg mill bear interest at a rate mhich mill vary from calendar year to calenda~ year mith that rate announced by the PA Department of Revenue. Tho applicable interest rates for .19az through ZOO3 are: Interest Daily Interest Daily Interest · Daily Year Rate Factor Year Rate Factor Year Rate Factor ie&g , ZOZ . 000Sq8 1987 9Z . O OOZq7 1999 77. . OOO19Z 1983 16Z .000q.38 · 1988-1991 llZ .000301 ZOO0 aZ .00'0Z19 198q 11Z .000301 199Z ' 9Z . 000247 ZOOX 9Z .000247 i985 13Z .000356 1993-1994 7X .O00leZ ZOO2 6Z .OOO164 1986 IOZ .000Z74 1995-1995 9Z .O00gq7 ZOO3 · SZ · 000137 --Interest is calculated as follo~s: · TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELXNI~UENT X 'DAXLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent ail1 reflect an interest calculation to fifteen (15) days beyond' the date of the assessment. If payment· ls made after the interest computation date sheen on the Notice~ additional .interest must be calculated. CONHONWEALTH OF PENNSYLVANIA BUREAU OF /NDIVZDUAL TAXES pEPART~ENT OF REVENUE INHERXTANCE TAX DZVZSION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 PENNSYLVANIA ESTATE TAX RECORD ADJUSTHENT REV-16~$ EX AFP (01-03) DATE 02-ZT-Z00q Recorded*Office of ESTATE OF WEBER Regi.-'*OES s~EWiiIs E DATE OF DEATH 12-Z9-2001 FZLE NUNBER 2! 0Z-0017 COUNTY CUNSERLAND '04 HR -5 P3:45 IVO V OTTO III ESQ ACN 202 NARTSON ETAL Amount Remitt~,~ CARLISLE PA 17015 HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE -' CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit ~he upper portion of ~his form with your tax payment. CUT ALONG THZS LZNE ' · ~ RETAZN LOWER PORTZON FOR YOUR FZLES ESTATE OF WEBER * DESSIE E FILE NO.Z1 02~0017 ACN Z02' DATEO2-27-200q ADJUSTMENT BASED ON:ADNINISTRATIVE CORRECTION CODE FFL 1. Credit Fo~ State Dea~hTaXes as Veri~/ed* " · 57/965.00 Z. PennsylvanAa Inheritance Tax ASsessed 55,506.69 (Excluding Discoun~'and/or Interest) $. Inheritance Tax Assessed bY O~her S~a~es .00 or Territories o~ ~he'UnA~ed S~a~es (Excluding Discoun~ and/or Interest) q. To~al Inheritance. Tax AsseSsed 55z506.69 5. Pennsylvania Estate Tax Due Zz~56.51 6. Amount o~ PennSylvan/a Es~a~e Tax PpevAously Assessed ~ased on Federal Es~a*e Tax Re~urn ' .00 7. Additional Pennsylvania Es~a~e Tax Due - Z,~56.~1 TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) DATE NUN~ER INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 ' INTEREST AND PEN. . O0 TOTAL DUE .00 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY FOR CALCULATION OF ADDZTZONAL ZNTEREST. BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR INSTRUCTIONS.) PAYNENT: Detach the top portion of this Notice and submit mith your payment made payable to the name and address printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NILES, AGENT. REFUND (CR): A refund of a tax credit, which was net requested on the Tax Re.turn, may be requested by completing an 'Application ~or Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ere available at the Office of the Register of Nil[s, any of the Z5 Revenue District Offices or from the Department's Z4-hour answering service for Forms mrderin g: 1-800-~6Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-~q7-50ZO (TT only). .* REPLY TO: Questions regarding errors contained on this notice'should be addressed in writing to: PA Department of Revenum, Bureau of Zndividua[ Taxes, ATTN: Post Assessment RevieN Unit, Dept. ZBO6OL, Harrisburg, PA LTLZe?O6OL, Phone (7[7) 787-6505. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the te~aI of the tax and Interest assessed, and nat paid before January LB, 1996, tho first day after the end of th~ ~ax amnesty period. INTEREST: For Bate of Death after [0-5-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at tho expiration of nine (9) months from the date of death (Assessment control number (ACN) ZOL only). For Data.of Death prior to L0-5-9[ Pennsylvania Estate Tax based mn the Federal Estate Tax return becomes delinquent eighteen (I8) months from the date of death (Assessment Control Number (ACN) ZOL only). Additiona! Pennsylvania Estate Tax assessed as a result of a change based on tho Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date of the final notice of the increase in Federal Estate Tax is received. '(Assessment Control NUmber (ACN) ZOZ only.) Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O00L6q. ALL taxes which became delinquent on or after January [, L98Z will bear interest at a rate which NiLI vary from calendar year to calendar year Nith that rate announced by the PA Department of Revenue. The applicable interest rates for L98Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005~8 L987 9Z .O00Z~7 1999 7Z .O0019Z 1983 16Z .000~58 1988-1991 llZ .000301 ZOO0 8Z .000219 198~ llZ .000501 L99Z 9Z .O00Z~7 ZOO1 9Z .0002~? 1985 13Z .000556 1995-199~ 72 .000192 ZOOZ 62 .00016~ 1986 XOZ .O0027~ 1995~L998 92 .O00Z~7 2003 5Z .000137 --Interest is ca[culatad as follows: INTEREST = BALANCE OF TAX'UNPAID X NUHBER OF 'DAYS DELINQUENT X DAZEY INTEREST FACTOR :-Any Notice issued after tho 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. BOARD OF APPEALS DEPT. 28102~?. ~, ~ COMMQNWEALTH OF PENNSYLVANIA HARRISBURG, PA 17128-1021 DEPARTMENT OF REVENUE Recorded-Office of Register of Wills IVO V OTTO III ESQ IN RE ESTATE OF: MARTSON DEARDORFF ET AL 10 E HIGH ST WEBER DESSIE E "04 M/~R -5 P3:45 CARLISLE PA 17013 DOCKET NO.: 0317332 TAX TYPE: I n h e rita n ceCterk~C;rp!'}~,p.'s Cour'[ APPEAL TYPE Refund Cui'nberland Co., PA FILE NUMBER: 2102-0017 ACN: 101 . APPRAISEMENT: 11/11/2002 · . PETITION FILED: 8/20/2003 EXAMINER: LISA GARLAND DIAZ Direct Dial: (717) 772-3736 Fax: (717) 787-7270 Email: Idiaz@state.pa.us MAILING DATE: February 10, 2004 DECISION AND ORDER On November 11,2002, the Department issued an appraisement and assessment that accepted the original inheritance tax return as filed. Petitioner has now established the Eaton Vance mutual funds reported as items 16, 17, 18, 19 and 20 on Schedule B were not assets of this decedent, but rather assets in a trust established under the Will of decedent's late husband, Jay F. Weber. Those funds must, therefore, be deleted from the inheritance tax return. Petitioner has further established the following unreported assets should be added to Schedule E: $4,290.00 Conseco Sr. Health Insurance Co. 184.00 Erie Insurance refund 3,280.00 Federal Income Tax refund 836.00 Pennsylvania income tax refund $8,590.00 Total Although these adjustments will result in a $7,712.46 inheritance tax overpayment, $2,456.31 of that overpayment must be offset against the additional estate tax obligation. WEBBR DESSIE E ' ~ BOARD DOCKET NO. 0317332 Page 2 of 2 Recoraed..'--)f~l~e of! ~. Reaister o~ .Wills Accordingly, it is hereby, Ordered that the petition for refund is gran~ea-~n-par~. The Department is directed to delete items 16, 17, 18, 19 and 20 fro~4Sc~u~ 73:45 B and increase the taxable value of Schedule E property by $8,590.00 It.i.~. fur,t-b,.e,r, .... ~ Oout't Ctlrnl~¢riand Co., PA Ordered that a refund be issued for any resulting overpayment, plus interbst ~f appropriate. FOR THE BOARD OF APPEALS GERARD J. SALLAVANTI, CHAIRMAN JOSEPH R. SLEEK, MEMBER ANY APPEAL FROM THIS DECISION MUST BE 'FILED WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT ST., SUITE 400, HARRISBURG, PA '17104, WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE (717) 787-2974 A CASH REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF.INDIVIDUAL TAXES. 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) BUREAU OF ZND'rVZDUAL TAXES TNHERZTANCE TAX D'rVTSION DEPT. 280601 HARRISBURG,, PA 17128-0601 1VO V OTTO 11I NARTSON ETAL 10 E HIGH ST CARLISLE ESI~ PA 17013 CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE 06-28-2004 ESTATE OF NEBER DATE OF DEATH 12-29-Z001 FILE NUMBER 21 02-0017 COUNTY CUHBERLAND ACN 101 Amount Rem/'tted REV-160? EX AFP (01-03) DESSIE E HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGTSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, subm/t the upper portLon of this form with your tax payment. CUT ALONG TH'rS LINE ~ RETAZN LONER PORT*rON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~ ZNHER:ZTANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF NEBER DESSIE E FZLE N0.21 02-0017 ACN 101 DATE 06-28-2004 THIS STATEHENT ZS PROVZDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELO# ZSA SUNHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-26-2004 PRINCIPAL TAX DUE: 58,428.10 PAYMENTS CTAX CREDTTS): PAYHENT DATE 05-27-2002 06-10-2004 RECEIPT NUHBER CD001006 REFUND DISCOUNT (+) INTEREST/PEN PAID (-) ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' 2,921 .00 AHOUNT PAID 60,762.84 : TOTAL TAX CREDIT 58,428.10 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR 'rNSTRUCTTONS. } IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DESSIE E. WEBER, ORPHANS' COURT DIVISION DECEASED NO. 2002-0017 FIRST AND PARTIAL ACCOUNT OF FRED MARTIN MOESLEIN, EXECUTOR OF THE ESTATE OF BESSIE E. WEBER, LATE OF LOWER ALLEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: December 29, 2001 Letters Testamentary Granted: January 8, 2002 Letters Advertised: Sentinel - January 15, 22 & 29, 2002 Cumberland Law Journal - January 25, February 1, 8, 2002 Account Stated to June 30, 2004 [The account also indicates the proposed partial distribution of the estate.] SUMMARY PRINCIPAL ~ i;~=~ ~ :~ ~ Receipts $1,368,891.69 r? ~i~ ~ Conversions to Cash 339.59 ;: ~ 1,369,231.28 Adjustments - 1,451.10 i~! :. "~ 1,367,780.18 Less Disbursements -521,386.47 Balance Before Distributions 846,393.71 Distributions to Beneficiaries - 19,245.00 Principal Balance Remaining 827,148.71 INCOME Receipts $ 32,164.20 Less Disbursements -21,746.34 Income Balance Remaining 10,417.86 COMBINED BALANCE REMAINING $ 837,566.57 PRINCIPAL RECEIPTS Assets listed on attached statement marked Schedule "B", Item 1 $ 602,879.02 Citizens Bank, Account 142-942-0670 21,851.55 Citizens Bank, Account 885-000-7355 4,986.87 Jay F. Weber Trust, 2001 income distribution due decedent 2,031.00 Household furnishings and personalty 4,245.00 Proceeds from sale of vehicle 15,000.00 Ameerican Skandia annuity #501283 payable to estate 66,908.64 American Skandia annuity #298070 payable to estate 79,764.58 Pacific Life snnuity #9778019 payable to estate 233,422.66 Sun America annuity #79611437 payable to estate 323,623.63 Erie Insurance, premium refunds 93.00 Conseco Health Insurance, long-term care payments 4,290.00 Erie Insurance, premium refund 184.00 Conseco Health Insurance, refund 239.59 U.S. Treasury, 2001 income tax refund 3,280.00 PA Dept. of Revenue, 2001 income tax refund 836.00 Pa. Dept. of Revenue, inheritance tax refund 5,256.15 TOTAL $1,368,891.69 PRINCIPAL CONVERSIONS TO CASH GAIN/LOSS 1500 shares, common, Colgate-Palmolive Cost basis $ 86,865.00 2/8/02 Proceeds 80,819.78 $ -6,045.22 1068 shares, common, BP Amoco Cost basis $ 49,672.68 2/8/02 Proceeds 49,093.94 -578.74 100 shares, common, Eli Lilly Cost basis $ 7,968.58 2/8/02 Proceeds 7,236.89 -731.69 -2- 288 shares, common, AT&T Costbasis $ 5,243.76 2/8/02 Proceeds 4,569.69 -674.07 248 shares, common, BellSouth Cost basis $ 9,622.40 2/8/02 Proceeds 9,632.81 10.41 198 shares, common, Verizon Cost basis $ 9,596.07 2/8/02 Proceeds 8,822.30 -773.77 12260.1 shares Delaware Tax-Free PA Fund Cost basis $ 95,383.58 9/24/02 Proceeds 100,860.26 5,476.68 American Scandia Annuity #501283 Cost basis $ 66,908.64 10/11/02 Distribution 67,340.64 432.00 American Scandia Annuity #298074 Cost basis $ 79,764.58 10/11/02 Distribution 79,691.43 -73.15 Sun America, Annuity ~496511437 Cost basis $323,623.63 10/30/02 Distribution 323,573.64 -49.99 Pacific Life, Annuity #9778019 Cost basis $233,422.66 10/4/02 Distribution 236,769.79 3,347.13 TOTAL 339.59 ADJUSTMENTS Financial Network Brokerage Cash Reserves (reported on Schedule B, Item 1, attached hereto) Reported date of death value $ 22,467.24 Actual date of death value 21,016.14 - 1,451.10 PRINCIPAL DISBURSEMENTS Citizens Bank, checking, outstanding checks on date of death 4,700.00 02/11/02 Mellon Bank, fee 10.00 02/14/02 Malpezzi Funeral Home 8,809.00 -3- 03/19/02 Bethany Skilled Nursing, account balance 1,608.85 03/22/02 Register of Wills, Agent, inheritance tax payment 62,000.00 03/22/02 Courier fee 13.00 04/08/02 Fred Moeslein, reimbursement for funeral expenses 135.93 05/15/02 Susan Moeslein, reimbursement for expenses paid prior to death and funeral expenses 1,308.00 09/27/02 Register of Wills, Agent, inheritance tax payment 1,219.15 09/27/02 U.S. Treasury, federal estate tax 298,780.85 09/27/02 Courier fee 13.00 10/23/02 U.S. Treasury, federal estate tax 47,995.15 01/09/03 Martson Deardorff Williams & Otto, attorney fees 4,500.00 01/09/03 Martson DeardorffWilliams & Otto, disbursements advanced 1,192.11 01/28/03 U.S. Treasury, interest, federal estate tax 449.43 04/15/03 U.S. Treasury, 2002 fiduciary income tax paid with extension application 65,000.00 07/29/03 Keller Financial Services, copy retrieval fee 2.50 08/15/03 U.S. Treasury, 2002 fiduciary income tax paid with return 19,862.00 08/15/03 PA Dept. of Revenue, fiduciary income tax paid with return 430.00 10/21/03 U.S. Treasury, interest and penalty, fiduciary income tax 2,649.50 04/15/04 U.S. Treasury, 2003 fiduciary income tax 177.00 04/15/04 PA Dept. of Revenue, 2003 fiduciary income tax 531.00. TOTAL $ 521,386.47 PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES To: Susan Moeslein, per Item Two of Will, Household property $ 4,245.00 Vehicle 15,000.00 TOTAL $ 19,245.00 -4- PRINCIPAL BALANCE ON HAND Current Value Fiduciary 06/30/2004 Acquisition Value Cash: Weber Trust, 2001 income distribution 2,031.00 2,031.00 Martson Deardorff Williams & Otto, escrow account 5,256.15 5,256.15 Financial Network account, cash 514,330.13 514,330.13 Stock: 900 shares, BP Amoco 48,213.00 41,859.00 900 shares, Colgate-Palmolive 52,605.00 52,119.00 1200 shares, Fortune Brands 90,516.00 47,730.00 1200 shares, Gallaher Group 58,080.00 32,394.00 315 shares, General Motors Corporation 14,675.85 15,277.50 700 shares, Eli Lilly & Co. 48,937.00 55,779.50 682 shares, PNC Financial 36,200.56 38,106.75 1 share, PPL Electric Utilities, preferred 4.5% 74.88 66.00 458 shares, SBC Communications 11,106.50 18,150.54 340 shares, Textron 20,179.00 14,467.00 TOTAL $ 902,205.07 $ 837,566.57 INFORMATION SCHEDULES - PRINCIPAL Changes in investment holdings: BP Amoco: 12/29/01 1968 shares, common stock, inventoried at $ 91,531.68 02/08/02 1068 shares, sold, carried at 49,671.68 900 shares, remaining, carried at $ 41,859.00 Colgate-Palmolive: 12/29/01 2400 shares, common stock, inventoried at $ 138,984.00 02/08/02 1500 shares, sold, carried at 86,865.00 900 shares, remaining, carded at $ 52,119.00 Eli Lilly & Co.: 12/29/01 800 shares, common stock, inventoried at $ 63,748.00 02/08/02 100 shares, sold, carried at 7,968.50 700 shares, remaining, carded at $ 55,779.50 -5- INCOME RECEIPTS Citizens Bank, interest through closing accounts $ 38.74 AT&T, 2/1/02 dividend 10.80 BellSouth, 2/1/02 dividend 47.12 Verizon, 2/1/02 dividend 76.23 Delaware Tax-Free PA fired, dividends through 9/02 3,516.45 General Motors Corp., dividends through 6/04 1,575.00 Colgate-Palmolive, dividends through 5/04 2,160.00 Fortune Brands, dividends through 6/04 3,276.00 Gallaher Group PLC, dividends through 5/04 6,036.12 BP Amoco, dividends through 6/04 3,708.90 PNC Financial, dividends through 4/04 3,314.52 Textron Inc., dividends through 4/04 994.50 Eli Lilly & Co., dividends through 6/04 2,303.00 SBC Communications, dividends through 5/04 1,400.93 PPL, dividends through 4/04 11.30 Brokerage account, money market fund, dividends through 6/04 3,694.59 TOTAL $ 32,164.20 INCOME DISBURSEMENTS various Foreign taxes withheld from dividends $ 541.86 02/06/02 Keller Financial Group, investment fees 3,988.69 09/20/02 Keller Financial Services, investment fees 4,677.88 11/06/02 Keller Financial Services, investment fees 1,050.00 03/31/03 Keller Financial Services, investment fees 1,946.61 04/17/03 Keller Financial Services, investment fees 1,869.20 08/19/03 Keller Financial Services, investment fees 1,880.84 11/05/03 Keller Investment Services, investment fees 1,873.32 05/19/04 Keller Investment Services, investment fees 3,917.94 TOTAL $ 21,746.34 -6- SSN: 204-01-8622 RE: Estate of Weber, Dessie E. Price on lalue on date Shares DOD of death 48.5000 15,277.50 315 General Motors Corp. (GM) 57.9100 $ 138,984.00 2400 .almolive (CL) 39.7750 47,730.00 1200 Fortune Brands (FO) 26.9950 32,394.00 1200 Gallaher Group PLC (GLH) 46.5100 91,531.68 1968 Amoco (BP) 55.8750 $ 38,106.75 682 PNC Financial Services Group (PNC) 42.5500 $ 14,467.00 340 Textron Inc. (TXT) 110.50 Dividend, Textron 79.6850 $ 63,748.00 800 Lilly & Co. (LLY) 18.2075 5,243.76 288 Corp. (T) 38.8000 $ 9,622.40 248 ~ellSouth Corp. (BLS) 39.6300 $ 18,150.54 458 Communications (SBC) 48.4650 9,596.07 198 Verizon Communicati°ns (VZ) 1 . Electric, Preferred stock 66.0000 66.00 7.7800 $ 95,383.58 12260.1 Delaware Tax-Free PA fund (DELL,X) 1.0000 22,467.24 22467.24 Cash Reserves $ 602,879.02 TOTAL Schedule "B", Item 1 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Fred Martin Moeslein, being duly sworn according to law, deposes and says: That he is the Executor of the Estate ofDessie E. Weber, deceased; that he has faithfully discharged the duties of his office; that the foregoing First and Partial Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occurred more than four (4) months before the filing of the Account. /~ ~,~oesle~n, Executor Sworn and subscribed to before me this ~ day of ~ , -7- IN RE: ESTATE OF : 1N THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA DESSIE E. WEBER, : : ORPHANS' COURT DIVISION DECEASED : NO. 2002-0017 SCHEDULE OF PROPOSED PARTIAL DISTRIBUTION Fred Martin Moeslein, Executor and Trustee under the Last Will and Testament of Dessie E. Weber, deceased, proposes to distribute part of the balance in his hands, to wit: $386,718.75, in accordance with the said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, as follows: TO: TINA WEBER SMITH, age 37, per Item Three of said Will: 1/2 of her 1/2 interest in $275,000.00 plus interest at the rate of 5% per annum for 2.5 years, as follows: Cash $68,750.00 2002 interest 3,437.50 2003 interest 3,437.50 6 months, 2004 interest 1,718.75 $ 77,343.75* TO: TAMMIE WEBER SHEFFIELD, age 34, per Item Three of said Will: 1/2 of her 1/2 interest in $275,000.00 plus interest at the rate of 5% per annum for 2.5 years, as follows: Cash $ 68,750.00 2002 interest 3,437.50 2003 interest 3,437.50 6 months, 2004 interest 1,718.75 $ 77,343.75* TO: FRED MARTIN MOESLEIN, Trustee, per Item Three of said Will: Remainder of $275,000.00 plus interest at the rate of 5% per annum for 2.5 years, to be held in trust for Tina Weber Smith and Tammie Weber Sheffield, until they attain age 40: Cash $137,500.00 2002 interest 6,875.00 2003 interest 6,875.00 6 months, 2004 interest 3,437.50 $154,687.50' *Interest at the rate of 5% per annum from 6/30/04 through date of distribution will be added to distribution TO: SUSAN MOESLEIN, per Item Three of said Will, partial distribution of her 1/2 share of estate residue: Cash $ 77,343.75** **Distribution of residue will be adjusted to equal the direct distributions to decedent's grandaughters indicated above. TOTAL BALANCE FOR DISTRIBUTION $ 386,718.75 -8- STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above partial distribution is proposed in accordance with the Last Will and Testament of Dessie E. Weber and is at the request of Tammie Weber Sheffield due to the fact that final distribution of the estate has been delayed by the filing of Supplemental United States Estate Tax Return and determination thereof by the Internal Revenue Service. Sworn anal subscribed to before me this ~ff- ~f~//~in' o~seslein, Executor day of ~ , o'-~0~ . (/~ $otary/~blic -9- k!::!? ~3~! [~" [[ LAST WILL AND TESTAMENT I, DESSIE E. WEBER, of 312 Asbury Drive, Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and dectare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable 'by my estate or by any rec!pient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM TWO t give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my daughter, SUSAN J. MOESLEIN, if she survives me by thirty (30) days. ITEM T~E I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, in the following manner: a. The stun of Two Hundred Seventy-five Thousand Dollars ($275,000.00) shall be divided equally between my grandchildren, TINA WEBER and TAMMY WEBER (being the two children of my deceased son, Edward D. Weber) and shall be added to their shares under subparagraph c. of this ITEM THREE. b. The remainder of the residue of my estate shall be divided into two (2) equal shares, with one such share to be distributed absolutely to my daughter, SUSAN J. MOESLEIN. In the event she shall predecease or fail to survive me, but leave issue surviving, then her share shall be distributed to her issue, per stirpes. In the event my sa~d daughter, SUSAN ~. MOESLE1N, shall D.E.W. Page l of 7 Pages predecease or fail to survive me and not leave issue surviving, then her share shall be added to the trust to be governed under subparagraph c. hereof. c. The remaining one-half share of my estate residue shall be distributed to my Trustee hereunder and shall be held and administered for the benefit of my grandchildren, TINA WEBER and TAIVIMY WEBER. The share received hereunder shall be divided into two (2) equal shares and held in trust, one for the benefit of each such beneficiary with the net income thereof to be distributed to or for the benefit of such beneficiaries no less often than quarter-annually. My Trustee may also use so much of the principal as it shall deem necessary for the support, maintenance and education of the beneficiaries thereof but shall permit no other distributions of principal. My Trustee shall distribute absolutely the principal of each of the shares held for such beneficiaries hereunder as follows: One-half (1/2) at such time as a beneficiary thereof shall attain the age of thirty (30) years, and the balance at such time as the beneficiary shall attain the age of forty (40) years. In the event either of the said beneficiaries of the trusts created under this subparagraph ¢. shall fail to attain the age for distribution and leave issue surviving, then such deceased beneficiary's share shall be held for such issue and shall be distributed in equal shares as each of such issue shall attain the age of twenty-one (21) years. In the event either of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fall to attain the age for distribution and not leave issue surviving, then her share shall be added to the share of the surviving beneficiary of the trusts created under subparagraph c. of this ITEM THREE, or her issue, per stirpes. In the event both of the said beneficiaries of the trusts created under subparagl'aph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then their shares shall be distributed in accordance with subparagraph b. of this ITEM TF[REE. d. Notwithstanding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years after my death. ITEM FOUR POVffERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, D.E.W. Page 2 of 7 Pages my Executor and Trustee and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities m other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash oron terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor ora higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f. To assume continuance of the status of any beneficiary with regard to death, marriage~ divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in her absolute discretion, may cause the share distributed to any' distributee to be composed of property similar to or different Rom that distributed to any other distributee; D.E.W. Page 3 of 7 Pages i. To exercise any subscription fight in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authofity with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ownership or other business enterprise of wh/ch I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase fi-om the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months alter my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(les) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(les) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (l) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; D.E.W. Page 4 of 7 Pages (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(les) hereunder using such mounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM FIVE PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SIX APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my grandson, FRED MARTIN MOESLEIN, as Executor of my estate. I hereby appoint my grandson, FRED MARTIN MOESLEIN, as Trustee of any trusts created under my Last Will and Testament. D.E.W. Page 5 of 7 Pages ITEM SEVEN WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file a bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,/'-,-/"/~ day of b- Dessie E. Weber SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed o~messes thereto, in the presence of th_e said Testatrix and of each other. DEW. Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) We, DESSIEE. WEBER, /v'~,and J~'J4'rC,'~ the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as.her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the pm-poses therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testatrix Wimess Wi~ess Subscribed, swom to and acknowledged before me by Dessie E. Weber, the Testatrix, and subscribed and sworn to before me by / yv F/. ~Tt-~ ~ and ~/d~-(~-- 7 C'4~--~f7/~ , the wimesses, this/~hy of 2000. NoNfaky PubliC ~ - ' - NOIAFI|AL SEAL CORRINE L MYERS. Nota~ Pub~ My Commiss on E~p res M~Z ~2.[, i hereby certify that wfltte~ notice of the filing of thl~ Statemenl of prc~oc~ed DtstrVoutlon, at~d ~ tile d~e, time and I~e whe~ the same wal be I:meemed to the Co~1 for oon~.m~n and ot the leal de*/to file A copy of said Statemem was included wlth the notice. I here~y certify tl~t written notice of the filing of Stat,emen~ of Pmpcead O~tribu~inn, and of ~ne da~e. time and p~,.~3e when the same wa be Pmeenmd m the Co~t for co~rm~3n and of the la~ (~mJ m ~' wrilten objections to said S~atemen{ of ~.apceed Distribution, has been given to every un~o~d clai~nant axl to eve~7 o~he~ pemon known to t~e accoorm~nt t° have or c~aim an intere~ in the e~ta~ a~ oredt~or, beneficiary. ~ or next of kin. A copy M said Statement was included wilh the notice. Uel~p~ e~ o~ Aep ~eel eq, t to pua uo~eu, utlu~ ,~ ~.o §u11!~ eqt ~ eoll, ou uet~l~ t~l.~/y~lJeo Aqe~eq I REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: DESSIE E. WEBER Date of Death: December 29, 2001 File No.: 2002-00017 Social Security No.' 204-01-8622 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: State whether administration of the estate is complete: Yes ~ No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Awaiting determination by PA Dept. of Revenue and Internal Revenue Service on inheritance tax refund application and amended federal estate tax return. Unknown when those determinations will be received. 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes No bo The separate Orphans' Court No. (if any)for the personal representative's account is: Did the personal representative state an account informally to the parties in interest? Yes No Date: 12/22/04 Copies of receipts, releases, joinders qnd approvals of formal or informal accounts may baffled with the Cler~therQrp~a~s' Court and may be attached to this report. Signature: 'X~ .~~~.~ Name: Ivo V. Otto III, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal representative F:WILES'~DATAFILE~ESTATES\7442-1 .step .. ., 141 003 ~l-O~-~()/7 04/05/2005 07:29 FAX 216 444 9307 CCF DIV OF RADIOLOGY Hb6 Internal Revenue Service Area Director D~te: "- ft-" ~> Departmeet of the Treasury 1000 Liberty Ave..Room 1030 SBjSE:1630:5-2 P.O.Bo.x 2488 Pittsburgh. PA 15230 Estate Df: Dess; e E. Weber Fred Martin Moesle;n 2935 Hampshire Rd. Cleveland Heights, Ohio 44118 Social Security NUllbar: 204-01-8622V' Date of Death: 12/29/2001 Contact Person: Kurt D. Almasy Badge lallber: 25-02584 Telephone: 4' 2-395-5607 (Not Toll Free) .... 1.t_ . ")Il -~.:..'~t.""I'If_...: p, ...... ._*,', _~_~d -~.~ . Estate Tax Cl~~ing-DOCUm~~E (Not a bill for tax due) ~'~""~,,:"''''-l -,. .,.".,....~..~l_........ ......,...., We have determined the following: NET ESTATE TAX: $ $ $ 287.139 STATE DEATH TAX CREDIT: GENERATION-SKIPPING TAX: 48s074 o . These figures do not include any interest or penalties that may be charged. Piease keep this document in your permanent records. You may need it to complete administration of ~he estate, such as: close probate proceedings, transfer title to property, and settle state taxes. Keep it with your cancelled check{s) to show that you have met the estate tax obligation. Proof of payment in the amount shown above releases you of personal liability (IRe 2204). If the tim~ for payment is extended tinder section 6161, 6'63 or 6166, personal liability is not released until full payment has been received. we will not reopen this return. unless you notify us of changes 1:0 tile 'return, or there is evidence of misrepresentation of a material fact~ a clearly defined substantial error based upon an established Service position or a serious administrative omission. (See"IRC 7121) ~#t&-L-- . gnature of Aut rized Official ~OlJ \' S H. ~~FM.AN c.c. Power of Attorney AI=ee Qi F"ee-teJ'" 'AbllP~~P Title ~h~4 ~)~ / Date l-627(Rev .8~02} t)t: =~: );'d "' .~ rl'7 BUIlEAU OF IMlIVI_f"I'llIIES:D nCC'C'" nC INIERITANCE TAX DIVISa.V;,JI'L'L . vl!! [ ../' PO lOX 288601 On""\~;~'1rp l ~ HARRISIIURC PA 111za-06I1 _'c_"),"J",,, '--" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANiA ESTATE TAX RECORD ADJUSTMENT '* REV-16Z$ EX AFP (03-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-12-2005 WEBER 12-29-2001 21 02-0017 CUMBERLAND 201 A.ount _Jtt.., DESSIE E Zll1l5 fJ'R 29 FH 3: 09 IVO V offllGj;'it :li~q' MARTSON 'tT AL 10 E HIGH ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAY,ENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 I NOTE: To in...... p.......r cr-.lit to l/our _t, __U th. _r portion of this for. "ith l/OUr ~_ _to CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES.... , IItv-"t&D'.!r.,{'''r.rllJ'-''lJ!'........M!IMM07IVf7l.Y.ftTf.m.ftY~&l'II'.l~':/lJI'I'M'ffW'iii.................... ESTATE OF WEBER DESSIE E FILE NO.21 02-0017 ACN 201 CODE DATE 04-12-2005 706 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION 1. Credit For State Death Taxes as Verified 48.074.00 2. Penns,ylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 55,506.69 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 5. Pennsylvania Estata Tax Due 55.506.69 .00 4. Total Inharitance Tax Assessed 6. Amount of Pennsylvania Estate Tax Previously Assessed Basad on Federal Estate Tax Return .00 7. Additional Penns,ylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 03-27-2002 CDOOI006 .00 1,237.16 09-29-2002 CDOO1666 .00 1,219.15 . TOTAL TAX CREDIT 12,456.31 BALANCE OF TAX DUE i2,456.31CR INTEREST AND PEN. I .00 TOTAL DUE 2 456.31CR I IF TOTAL IlUE IS LESS THAN fl, III PAYIlEtIT IS IIElIUIREll. .. IF PAID AFTEII THIS DATE, SEE IIEVERSE SIDE IF TOTAL DUE IS IIEFLECTED AS A _DIT" ICIII, VIlU MV FOIl CALCULATION OF ADDITIlIIIAL IIfTEIlEST. BE DUE A IIEFUIlD. SEE REVERSE SIDE OF THIS fOllll fOIl INSTRUCTIOIIS')~:5~ BUIIEAU OF INDIVIIlUAL TAXES ItlERITANCE TAX DIVISION PO lOX zaD6BI HARRJUlB PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVAN1A ESTATE TAX RECORD ADJUSTMENT *' AEY-16ZS EX AFP (03-05] IVO V OTTO III HARTSON ETAL 10 E HIGH ST CARLISLE ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-12-2005 WEBER 12-29-2001 21 02-0017 CUHBERLAND 202 _t _iUed DESSIE E PA 17013 MAKE CHECK PAYABLE AND REMIT PAY,ENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your K:eount, __it the upper portion of this fa,.. with your ~ PQ...,t. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES.... i ~tv.:'[&D'.!r.UY.rllJ'-"lJ!'.....iili.raAm:uVfl.Y5tlTf.m.ftY~&l'II'.l~':/lJI'I'IlIM".Ii...................... ESTATE OF WEBER DESSIE E FILE NO.21 02-0017 ACN 202 CODE DATE 04-12-2005 FFL ADJUSTMENT BASED ON: ADHINISTRATIVE CORRECTION 1. Credit For State Death Taxes as Verified A8.074.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 55,506.69 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount end/or Interest) .00 4. Total Inheritance Tax Assessed 55,506.69 i 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Basad on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Dua .00 ..C) ~ <:>::5 "" t:~ -;:,:.j TAX CREDITS: PAYHENT DATE RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) AHOUNT PAID f" l.D ..", ,.,..; (D \. ) 3 -.,.,...,. P'l o 8 -r1 (J ,"_ rn 00 ,1 '.,) 'L) ,01 . IF PAID AFTEII THIS DATE, SEE IIEVERSE SIDE I FOil CALCULATIlIII Of ADDITIlIIIAL IHTEIlEST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE . DO INTEREST AND PEN. .00 TOTAL DUE .00 IF TOTAL IlUE IS LESS THAN tl, III PAVHENT IS IIElIUIIIED. IF TOTAL IlUE IS REFLECTED AS A -cllEDIT" ICRI, VIlU HAY .1 BE DUE A REFUND. SEE IIEVERSE SIDE DF THIS FOIIH FDR INSTIlUCTIDHS.~~ REV-141OEX(8-ll8} '*' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO Box 280601 HARRISBURG PA 171_1 DECEDENT'S NAME FILE NUMBER , 12102-0017 2101,202 Dessle E. Weber REVIEWED BY ACN Steven James ITEM SCHEOULE NO. EXPLANATION OF CHANGES Based on the Federal Estate Tax Closing Document Issued February 24, 2005, the above referenced ACN's have been adjusted. A request to refund the overpaymen has been submitted. ROW Palla 1 I hereby certify that written notice of thf.'l filing of this Account, and of the date. timtJ and place when the same wtI be pr8lOOted to the Court for confirmatton and oI1he IMt day to file written objections to said Accooot. has bean given to wary unpaid cteirnII1t Md to every other person known to the 8CCXX.I'IiI!In to have or claim an interest in the estate 88 creditor, beneficiary, heir or next of kin. ~~ ~~; I~ ~ '@ ~~~ Ul ~~ cO ~ P-fU)U) ~ OJ ~~~~ 0 ~ 8 8 ~ .. t;: '" P-fQ~ ,..... o2l:fi3~ ~ '" 0 u~~~ .. ~ ['-- ,..... E-i I ~~" 0 ,..... ~ U) ~U)~ u ....l f-< :s '" '" 0 ....l ril '" '" ~ 81 ~ IDt '" '" z rA 00 0: H~~ Z ;;j ~ ~ ~@2 ::J f-< ~ C'1 .. 0 E-iU- ~ . Vl", r ~i~S ril P-f U :r: z ~~i ,..... o'd " z t:.- Z ;:1 ~~i - '" ril '" :r: ~ '" H H ~~~ :>< f-< ^ z ~ ~ U) ~ '" ~ 0 ~ '" ~ :r: !2 o ~ ~ "'" '" ~~ <<: 0 f-< Z ~ ....l U)~~ ~ 3 ~ ~J ~ U) .~ etA 4W" p&pnpU! &aM ~8W8~1l1S PlWS .0 Moo V .U!>t WO Pl8U lO ~ 'AIflpyiluaq 'JOW)QIO . __ ~ Ul )86.I8Wl Of W~ JO s~lt OllwtUllOOO8 94t 04 UMOt.DI U08-.I ~~ ~ 01 PUB' llNWfVP !)!8<Ul N8118 04 ~ ueeq Hlt 'lJOWqJlSK peeocIoJd )0 \U8WBtIIl6 PlIII 04 ~ U8U!JI ~ Of A8p lI8l841 WO pue uotWWlIllOO J(ij Uf'MY.) at Of ~ aq 11M ewes q ~ towtel pus SUi, '818P 84t jO pue 'UO"n<Mt,a pesodoJd '0 l\,Jewel' S!lI1 jO BUlII) 941 JO 2O!)OU uem.lM l~l AJ!lJlY-l Aq~ F:\FILES\DAT AFILE\ESTATES\7442- I .account.2 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION : NO. 21-02-0017 DESSIE E. WEBER, DECEASED SECOND AND FINAL ACCOUNT OF FRED MARTIN MOESLEIN, EXECUTOR OF THE ESTATE OF DESSIE E. WEBER, LATE OF LOWER ALLEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYL VANIA Date of Death: Letters Testamentary Granted: Letters Advertised: Sentinel - Cumberland Law Journal- Account for the period: December 29, 2001 January 8, 2002 January 15, 22 & 29, 2002 January 25, February 1, 8, 2002 June 30, 2004 to April 30, 2005 Purpose of the Account: Fred Martin Moeslein, Executor, offers this account to acquaint interested parties with the transactions that have occurred during his administration. [The account also indicates the proposed distribution of the estate.] It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Ivo V. Otto III, Esquire MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 C:) i..."'..,j (',.,....! ~ SUMMARY Proposed Distribution to Beneficiaries: PRINCIPAL Receipts Conversions to Cash Adjustments Less Disbursements Balance Before Distributions Distributions to Beneficiaries-Specific Distributions to Beneficiaries-Residuary Principal Balance Remaining INCOME Receipts Less Disbursements Income Balance Remaining COMBINED BALANCE REMAINING - Page No. 3 3 4 4 4 4 Current Value [04/30/05] 6 $ 524,343.14 $ 442,239.97 Fiduciary Acquisition Value 1,431,309.60 339.59 1,431,649.19 -1.451.10 1,430,198.09 -598.886.47 831,311.62 -332,914.52 -78.417.38 419,979.72 5 49,472.51 5 -27.212.26 22.260.25 $ 442,,239.97 -2- PRINCIP AL BALANCE ON HAND Current Value Fiduciary [ 04/30/2005] Acquisition Value Financial Network account, cash $ 133,496.09 $ 133,496.09 U.S. Treasury, refund of estate tax 67,838.28 67,838.28 P A Dept. of Revenue, refund of estate tax 2,456.31 2,456.31 900 shares, BP Amoco 54,810.00 41,859.00 900 shares, Colgate-Palmolive 44,811.00 52,119.00 1200 shares, Fortune Brands 101,496.00 47,730.00 1200 shares, Gallaher Group 74,700.00 32,394.00 315 shares, General Motors Corporation 8,404.20 15,277.50 700 shares, Eli Lilly & Co. 40,929.00 55,779.50 682 shares, PNC Financial 36,302.86 38,106.75 1 share, PPL Electric Utilities, preferred 4.5% 80.00 66.00 458 shares, SBC Communications 10,900.40 18,150.54 340 shares, Textron 25.619.00 14.467.00 TOTAL $ 601,843.14 $ 519,739.97 PRINCIPAL RECEIPTS Balance per First and Partial Account confirmed 10/12/2004 PA Dept. of Revenue, refund of income tax PA Dept. of Revenue, refund ofPA estate tax U.S. Treasury, refund of federal estate tax TOTAL PRINCIPAL RECEIPTS $ 1,368,891.69 324.12 2,456.31 59.637.48 $ 1,431,309.60 PRINCIPAL CONVERSIONS TO CASH Balance per First and Partial Account confirmed 10/12/2004 TOTAL PRINCIPAL CONVERSIONS TO CASH GAIN/LOSS $ 339.59 $ 339.59 -3- ADJUSTMENTS Balance per First and Partial Account confirmed 10/12/2004 TOTAL ADJUSTMENTS PRINCIPAL DISBURSEMENTS Balance per First and Partial Account confirmed 10/12/2004 Reserved Keller Financial Services, investment fees and commissions ( estimated) Reserved Fred M. Moeslein, Executor's commission Reserved MARTSON DEARDORFF WILLIAMS & OTTO, attorney fees ( estimated Reserved Filing fees, postage, and other miscellaneous expenses ( estimated) TOTAL PRINCIPAL DISBURSEMENTS $ -1.451.10 $ -1,451.10 $ 521,386.47 10,000.00 44,000.00 22,500.00 1.000.00 $ 598,886.47 PRINCIPAL DISTRIBUTIONS TO BENEFICIARIES Specific Bequests: To: Susan Moeslein, per Item Two of Will, as confirmed in First and $ 19,245.00 Partial Account To: Tina Weber Smith, per Item Three, a, of Will, as confirmed in First and Partial Account plus interest through 10/22/04 $ 77,343.75 1.073.63 Tamie Weber Sheffield, per Item Three, a, of Will, as confirmed in First and Partial Account $ 77,343.75 plus interest through 10/22/04 1.073.63 Fred M. Moeslein, Trustee, per Item Three, a, of Will, as confirmed in First and Partial Account $154,687.50 plus interest through 10/22/04 2.147.26 TOTAL PRINCIPAL DISTRIBUTIONS--SPECIFIC BEQUESTS To: To: Residuary Bequests: To: Susan Moeslein, per Item Three, b, of Will, as confirmed in First and Partial Account as adjusted per Schedule of Proposed Distribution, cash TOTAL PRINCIPAL DISTRIBUTIONS--RESIDUARY -4- $78,417.38 $78,417.38 156.834.76 $ 332,914.52 $ 78.417.38 $ 78,417.38 INCOME RECEIPTS Balance per First and Partial Account confirmed 10/12/04 $ 32,164.20 Brokerage account money market fund, dividends 7/1/04 through 4/30/05 1,659.28 BP Amoco, dividends 7/1/04 through 4/30/05 1,225.80 Colgate-Palmolive, dividends 7/1/04 through 4/30/05 648.00 Eli Lilly & Co., dividends 7/1/04 through 4/30/05 763.00 Fortune Brands, dividends 7/1/04 through 4/30/05 1,188.00 Gallaher Group PLC, dividend 7/1/04 through 4/30/05 889.44 General Motors Corp., dividends 7/1/04 through 4/30/05 472.50 PNC Financial, dividends 7/1/04 through 4/05 1,364.00 PPL, dividends 7/1/04 through 4/30/05 4.52 SBC Communications, dividends 7/1/04 through 4/30/05 433.97 Textron, Inc., dividends 7/1/04 through 4/30/05 459.00 U.S. Treasury, interest on refund of federal estate tax 8.200.80 TOTAL INCOME RECEIPTS $ 49,472.51 INCOME DISBURSEMENTS Balance per First and Partial Account confirmed 10/12/04 $ 21,746.34 08/20/04 Keller Financial Group, investment fees 1,968.21 11/08/04 Keller Financial Services, investment fees 1,962.45 02/10/05 Keller Financial Services, investment fees 1.535.26 TOTAL $ 27,212.26 -5- SCHEDULE OF PROPOSED DISTRIBUTION Current Value [ 4/30/05] [Residuary estate: Residue distributed 10/22/04 Residue per current accounting Total Estate Residue Under Will 78,417.38 524.343.14* $602,760.52 TO: SUSAN J. MOESLEIN, per Item Three, b, of said Will: One-half (112) estate residue: 10/22/04 Distribution of residue Balance of Residuary Distribution to Susan J. Moeslein 301,380.26 -78.417.38 222,962.88 TO: TINA WEBER SMITH, age 37, per Item Three, c, of said Will: One-half of her one-fourth (114) of estate residue: 75,345.07 TO: T AMIE WEBER SHEFFIELD, age 34, per Item Three, c, of said Will: One-half of her one-fourth (114) estate residue: 75,345.07 Fiduciary Acquisition Value 78,417.38 442.239.97* 520,657.35] 260,328.67 -78.417.38 181,911.29 65,082.17 65,082.17 TO: FRED MARTIN MOESLEIN, Trustee, per Item Three, c, of said Will to be held until the beneficiary attains the age of forty (40) years: The remaining one-half of one-fourth (114) share of estate residue for benefit of Tina Weber Smith: 75,345.06 65,082.17 TO: FRED MARTIN MOESLEIN, Trustee, per Item Three, c, of said Will to be held until the beneficiary attains the age of forty (40) years: The remaining one-half of one-fourth (1/4) share of estate residue for benefit of Tamie Weber Sheffield: 75.345.06 65.082.17 TOTAL BALANCE FOR DISTRIBUTION $524,343.14* $442,239.97* -6- STATE OF 0 H 10 COUNTY OF ) ) Fred Martin Moeslein, being duly sworn according to law, deposes and says: That he is the Executor of the Estate ofDessie E. Weber, deceased; that he has faithfully discharged the duties of his office; that the foregoing Second and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occu more than four (4) months before the filing of the Account. Sw~m and subscribe cS'D""- day of GAYlE A. SEAMON Notary Public - State of Ohio My Commission Expires February 13, 2006 -7- F IFILES\DA T AFILE\ WILLS\7442. W WILL 4 (t~ r{'f\ f[f) '\'~/7 r Iq ;! I! iii' ~ \~:~;:.i; t,~~.~_~~J L. ~J LAST WILL AND TESTAMENT 1, DESSIE E. WEBER, of 312 Asbury Drive, Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make~ publish and decI are this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me. made. ITEM ONE I direct that all my legally enforceable debts~ funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any rec~pient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM TWO I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon~ unto my daughter, SUSAN J. MOESLEIN, if she survives me by thirty (30) days. ITEM THREE I give, devise and bequeath all of the rest, residue and remainder afmy estate, both real and personal property, in the following manner: a. The sum of Two Hundred Seventy-five Thousand Dollars ($275,000.00) shall be divided equally between my grandchildren, TINA WEBER and TAMMY WEBER (being the two children of my deceased son, Edward D. Weber) and shall be added to their shares under subparagraph c. of this ITEM THREE. b. The remainder of the residue afmy estate shaH be divided into two (2) equal shares, with one such share to be distributed absolutely to my daughter, SUSAN J. MOESLEIN. In the event she shall predecease or fail to survive me, but leave issue surviving, then her share shall be I . r distributed to her issue, per stirpes. In the event my said daughter, SUSAN J. MOESLEIN, shall ~ D.E.W. Page 1 of 7 Pages predecease or fail to survive me and not leave issue surviving, then her share shall be added to the trust to be governed under subparagraph c. hereof. c. The remaining one-half share of my estate residue shall be distributed to my Trustee hereunder and shall be held and administered for the benefit of my grandchildren:> TINA WEBER and TAMMY WEBER. The share received hereunder shall be divided into two (2) equal shares and held in trust, one for the benefit of each such beneficiary with the net income thereof to be distributed to or for the benefit ofsuch beneficiaries no less often than quarter-annually. My Trustee may also use so much of the principal as it shall deem nec'essary for the support, maintenance and education of the beneficiaries thereofbut shall permit no other distributions of principaL My Trustee shall distribute absolutely the principal of each of the shares held for such beneficiaries hereunder as follows: One-half (1/2) at such time as a beneficiary thereof shall attain the age of thirty (30) years, and the balance at such time as the beneficiary shall attain the age of forty (40) years. In the event either of the said beneficiaries of the trusts created under this subparagraph c. shall fail to attain the age for distribution and leave issue surviving, then such deceased beneficiary's share shall be held for such issue and shall be distributed in equal shares as each of such issue shall attain the age of twenty-one (21) years. In the event either of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then her share shall be added to the share of the surviving beneficiary of the trusts created under subparagraph c. of this ITEM THREE, or her issue, per stirpes. In the event both of the said beneficiaries of the trusts created under subparagraph c. of this ITEM THREE shall fail to attain the age for distribution and not leave issue surviving, then their shares shall be distributed in accordance with subparagraph b. of this ITEM THREE. d. Notwithstanding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years after my death. ITEM FOUR POWERS OF EXECUTOR AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, ~[0 D.E.W. Page 2 of 7 Pages my Executor and Trustee and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose ot: any part of said property, for cash oron terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor ofa higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f To assume continuance of the status of any beneficiary with regard to death, marriagez divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom> all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in her absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; p~w D.E.W. Page 3 of 7 Pages 1. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; o. In the event that any amounts are payable hereunder or under any trust createq hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the tiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary~ (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; JJ?W D.E.W. Page 4 of 7 Pages - (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustee consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; q. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM FIVE PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. If any beneficiary of any trust shall, in the sole opinion of my Trustee, be or become mentally or physically incapacitated, by reason of illness, accident, minority or otherwise, my Trustee may apply either income or principal for the support and welfare of such beneficiary directly or to the person who has the care and control of such beneficiary, without the intervention of any guardian and without obligation to supervise application of said amounts in any way. ITEM SIX APPOINTMENT OF EXECUTOR AND TRUSTEE I nominate, constitute and appoint my grandson, FRED MARTIN MOESLEIN, as Executor of my estate. I hereby appoint my grandson, FRED MARTIN MOESLEIN, as Trustee of any trusts created under my Last Will and Testament. J)~ U D.E.\V. Page 5 of 7 Pages ITEM SEVEN WAIVER OF BOND I direct that neither my Executor nor my Trustee shall be required to file a bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this WilL TN WITNESS WHEREOF I have hereunto set my hand and seal this / ,-/JI; day 0 f '.J Le- t1-L,'yvJ0L-, 2000. ~ A1A-~ ~ LL.) ~ P 1lA,. (SEAL) Dessie E. Weber SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed o~am~ as witnesses thereto, in the presence ofth..e ~aid Testatrix and of :aCh o. ther. ~ q (L~fJ.C- (I. a}ly"i~ I ,\ D.E.W. Page 6 of 7 Pages COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We,DESSIEE.WEBER, /YV V. O-Hv 71T ,and l'fl~rC':.#t Y [It!h--npic,1 'I the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument. being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as.her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the pu.rposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~4~ E-. l~) o.-e ~ ~./ Testatrix ~~-= '-' Witness .--- ~ .~ .' /." . / c /) ~ 4, 4h,'t;t;:: Wi t ess / v Subscribed, sworn to and acknowledged before me by Dessie E. Weber, the Testatrix, and subscribed and sworn to before me by / Vi) )1< 0 f--h .'--rrr and '7nctrC;a. X (!~ht pfdYl , the witnesses, this IscI'day of (~e-r-L7Xd/(~, 2000. , ~1A:~~C~4) No aiy Public , NOT ARIAL SEAL COARlNE L MYERS, Notary Public Carlis\e Born. CumbertandCounty My Commission. E~pj!es. M~'l27. 2003 BUREAU OF INOIVlOUALTAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-16D7 EX AFP (03-05) 0) , DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-06-2005 WEBER 12-29-2001 21 02-0017 CUMBERLAND 201 Mount R_itt.d DESSIE E IVO V OTTO II I MARTSON ETAL 10 E HIGH ST CARLISLE ESQ PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your t.x paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ................................................................................................................ REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~. ESTATE OF WEBER DESSIE E FILE NO.21 02-0017 ACN 201 DATE 06-06-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHEO ESTATE. SHOWN BELOW IS A SUHKARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 PRINCIPAL TAX DUE: .00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-27-2002 CDOOI006 .00 1,237.16 09-29-2002 CDOO1666 .00 1,219.15 05-16-2005 REFUND .00 2,456.31- TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE ~ SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J ~by certify that written notice of the filing of this stement of Proposed Distribution, and of the date. ,m. and place when the same wi be ~ to 1e Court fOr COllln'nelkln end d the I8It d8y to .. :ritten objectiOnI to Mid 9IMemellt of PrOflO"d JlstrlbutiOn. has been given k) every ~ claimant and to ~ other pereon known to the accountllnt to have or c6alm an ~ In the __ as oredIor. benefldary. he/( or nekt d kin. A copy of said Stlltement was included with the notice. i&-;-.~ , f \ 1>>0 00- -oc C/- !:a.!. \ ..'<(""0.. -;:, ~ ~o. ~ G'.::2 C Q. ::~ -Q. ;. ::r 'tI :: !...i7 . 0 c: .'tI- -C/O' ;-:J .~ ~.~~ nO::!: -::r;i ::r!ct co,o. 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I' , " REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: DESSIE E. WEBER Date of Death: December 29,2001 File No. : 2002-00017 Social Security No. : 204-01-8622 Pursuant to Rule 6.12 ofthe 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 thefollowing: a. Did the personal representative file afinal account with the Court? Yes x No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties Tn interest? Yes x (supplemental) No d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may befiled with the Clerk <he orPhamn:may be attached to this report. Signature: Name: Ivo V. Otto III, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative Date: 12/27/05 FIFILESIDA T AFILEIEST A TESI 7442-I.srep I (j ~./.'J '~""-" ~ \ \' J - 1~,S :\2 \ff/ f