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HomeMy WebLinkAbout02-0028T OF LETTERS £state of al&o known ag '-J~< E. SCHUMACHER , Deceased. Social Security No. 194-16-6056 The petition of the undersigned respectfully represen~ that~ Your petitioner(s), who isz;m-- 18 years &age or older an the executrix in the last will of the above decedent, dated M~,3 ~ n and codicil(s) dated No. _ 21-02i28 To: Register of Wilh for the County of Cumberland in Commonw~lth bf Pennsylvan~~ ...... the named .19 99 (state relevant circnmstances, e.g. rentmei~oon, death of executor, etc.) Decendent was domiciled at death in Ct~land County, Pennsylv. ania, w/th last family or principal r, esideI~ce at '~a~ a c'c~n,~-c~oa Rd. t Han~n Township, Ch~mherland County, Pennsy±vanxa (list street, number and muncipnllty) Decendent, then 78 y~xsofaue died Nove. r~r 17, 2001 .,~ " at_tI~..S.p~i, rit~ Hospital, E. P~ro Twp., CumDer±m~d Go~Ly, FA Exceptas ~'0llbws, decedent did not marry, was not divorced and did not have a child.born or o tee~ after executio-n~¢ffi~fi.~5_will offered for probate; was not the victim ora killin and was never ad'ua~di p incompetent,: .'~-'/,-- ¢ . _ g J d:cated Decendent at dNa'th: bwn<ed property with estimated values as follows: (If d6miciled in'l~a~):_ Li All personal property (If not domiciied ir~ Pa.~ Personal property in PennSylvania (If not d_omic_.il(dT..iia-'p~!~) Personal property in County V. alue of rial esiate'-ih' Pennsylvania s,tuated ~as: f6ildws~' $50O,0O0.OO $ WHEREFORE,. petitioner(s) respectftiiiy request(s)"the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary therom , (,=t~u~: aclministration c.t.a.: administration d.b.n.c.:.a.) Virgi M. Scnumacner 3814 Conestoga Road .Camp Hill, PA 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA "[_ as COUNTY OF ...CJ!~~ f 111 ' ' ' ' .J~ ' /' e petmone, rfs);a~Jeve.na~n..e~! swear(s) or affirm(s) that the statemenu · - ' :~'~ ~-..' ...... --9 . .. n the foregom entlon are tru. e a,n~ cocr,egL.to' the best,of~the~knowledge and belief of petmonerfs~ and tauvetsl of th~,h~ b6ve.de~ceden'c~et'-kioner(s) will well__and mdy admi~'ter :" :'- Swornto or affirmed and' .mbscribed .- ,,e__ ~-,.;.o~. before me this 10th ~ · 5' day of [ Vir~fiHnia .~AN;;AR¥ - ~ ~1~ 2002 | NO. 21-02-28 E~taie of Ja'ck, a" E. Schumacher ,Deceased'. DECREE .OF PROBATE AND GRANT OF LETTERS AND NOW JANUARY 11 - ~2002 , in consideration of the petition on the reverse side hereof, satisfactory proof having been pre~ented before me, IT IS DECREED that the instrument(s) dated May 18, 1999 described therein be admitted to probate and filed of record a~ the laat will of Jack E. Schumacher and Letters Testamentarv are hereby granted to Virqinia M. Schumacher Filed 340.00 6.00 30.00 FEES Probate, Letters, Etc .......... $. Short CertifiCates( ) .......... $ muon ................ $ JCP $. 5.00 TOTAL $ 381,00 .... J~UAKY. 10o. ~QO2 ............. Gerald J. shek']etsJi #40486 . ATTORNEY (Sup. 'Ct. I.D..No.) 414 Bridge St., New Cumberland, PA 17070 ADDRESS (717) 774-7435 PHONE H105.805 REV 9/86 ~ '/~l'mss~s~to ceru~tnat' tne~nrormanon~nere ~, S: :FLocal~Ke~lstr//r. l~'he: onglHal,.'certih~ate~;~wtll ~ ': ~'> .¢;~5' '%,~ ~4~' .:¢:~ W~NING:~ (~'7;/:~'~' ~'~ "~5 ?~ '~:~; /~ ":::' ~ ~ ~ ~- .~ , ~ ,: Fee, for this '~ ~ x~ ;~, 'b ~/'~ ~ ' ?? ~ ', ~ {,,..;.~ "~, g-' '~ ,~: ~' *' ' 'mS?/~. ~.-'4 :- "V ~ ~",, r~' '" o:.:~ .,'.~: ,~,,c/ ' ....... z. ,..~-~z ~:7~ '..194.;5%,~. :,16 .T 6056 '.; ~mer 17,2001 j)~, ~, ,* e~',' ? '* ?"~' t~ ~:" ,.a ' '~ ='5 ~~ 7..-,~¥ = ,Pe ,~m ~.., HOly Su~' Hospital, <, X ~' '. ~' ]~'.~,~ .... ' ,' t' . ';~-.. ,:', > - aaz~,:, ...: ..;~:~ l~s~. 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' · 5' '~ ?~,-/.5..;..' .:%.~,' -;'- A- ~ ' . , ~ [] ¢ ep\wi~ls\schumher.je\5-99 ~ LAST WILL AND TESTAMENT OF JACK E. SCHUMACHER 21-02-28 I, JACK E. SCHUMACHER, of Hampden Township, County of Cumberland, and Ccmmonwea!th of Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities) together with any existing insurance thereon, to my wife, VIRGINIA M. SCHUMACHER, if she survives me by thirty (30) days. Should my wife, VIRGINIA M. SCHUMACHER, not be living on the thirty-first (31st) day after my death, I bequeath such tangible personalty and insurance 'thereon to such of.my children, THOMAS E. SCHUMACHER, SUSAN M. MARGOTTA and CATHY M. SCHUMACHER, as are living on the thirty-first (31st) day after m~ death, to be divided among them by my Executor with due regard for their personal preferences in as nearly equal shares as practical. ITEM II: If my wife, VIRGINIA M. SCHUMACHER, survives me by thirty (30) days, and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I devise Page 1 of 11 and bequeath to my wife, VIRGINIA M. SCHUMACHER, absolutely, an amount equal to the least amount (based upon values as finally determined for federal estate tax pUrposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting Of my taxable estate by reason of generation-skipping transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction, or any similar benefit, allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise than pursuant .to this Item II, the value of such property shall be taken into consideration in calculating the size of the gift under this Item II. B. No property ineligible for the marital deduction, or any similar benefit, shall be distributed to this gift for my wife, VIRGINIA M. SCHUMACHER, pursuant to this Item II. C. Either cash or investments or both may be allocated to the gift under this Item II. Page 2 of 11 D. Any property allocated under this Item II in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (pLus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally determined for 'federal estate tax purposes. E. If any provision of this Item II shall result in depriv- ing my estate of the marital deduction for federal estate tax pur- poses, such provision is hereby revoked and this Item II shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. ITEM III: If my wife, VIRGINIA M. SCHUMACHER, survives me by thirty (30) days, I devise and bequeath the residue of'my estate, of every nature and wherever situate, to the Co-Trustees hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom to my wife, VIRGINIA M. SCHUMACHER, for and during her lifetime in such periodic installments as Co-Trustees shall find convenient, but at least as often as quarter-annually. Page 3 of 11 B. As much of the principal of this trust as Co-Trustees, in their sole discretion, may from time to time think advisable for the support of my wife to maintain her in the station of life to which she is accustomed at my death, shall be either paid to her or else applied directly for her benefit by Co-Trustees after taking into a~count her other readily available assets and sources of income. C. Co-Trustees may apply the net income of this trust for the support of my wife, VIRGINIA M. SCHUMACHER, should she by reason of age, illness.or other cause, in the opinion of Co-Trustees, be incapable of disbursing it. D. In addition to the above provisions, my wife shall have the power to direct Co-Trustees to pay to her or to apply out of principal in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the trust principal. This power is non-cumulative and can be exercised only by an instrument in writing Signed by my wife, and delivered to Co-Trustees. E. Upon the death of my wife, VIRGINIA M. SCHUMACHER, or upon my death should my wife predecease me, the Co-Trustees shall distribute the balance of the principal and any accumulated and undistributed income pursuant to the provisions of Item IV herein. Page 4 of 11 ITEM IV: If my wife, VIRGINIA M. SCHUMACHER, predeceases me or dies on or before the thirtieth (30th) day following my death, or upon the death of my. wife as provided in Item III.E. herein, I devise and bequeath all of my estate, of every nature wherever situate in equal shares to such of my children, THOMAS E. SCHUMACHER, SUSAN M. MARGOTTA and CATHY M. SCHUMACHER, as survive me by thirty (30) days. Should any of my above named children predecease or die on or before the thirtieth (30th) day following my death, I devise and bequeath the share of such child to his issue, per stirpes, living on the thirty- first (31st) day following my death; and should any such child of mine leave no such issue living on the thirty-first '(31st) day following my death, I devise and bequeath the share of such child to my issue, per stirpes, living on the thirty-first (31st) day following my death. ITEM V: Should any person entitled to a share of my estate not have attained the age of twenty-one (21) years at the time of distri- bution to him or her or, in the opinion of ~he Co-Trustees, be incapa- ble of disbursing his or her share because of illness or other cause, I devise and bequeath the share of each such issue to the Co-Trustees hereinafter named, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in the Co-Trustees' discretion, may be necessary or Page 5 of 11 appropriate for such child's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support or education, to make payment for these purposes, without further responsibility, to such child or such child's parents or to any person taking care of such child. Any principal or income not so applied shall be distributed to such child absolutely when he or she attains the age of twenty-one (21) years or become competent. If he or'she dies before obtaining age twenty-one (21) years or before becoming competent, the trust shall terminate and such shares shall be distributed to his or her personal representative. ITEM VI: The interests'of the beneficiaries hereunder shall not be subject to anticipation or voluntary or involuntary alienation. ITEM VII: Ail federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, together with any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate without apPortionment or right of reimbursement. ITEM VIII: My Executrix and Co-Trustees shall have the following powers in addition to those vested in them by law, and by other Page 6 of 11 provisions of my will applicable to all property, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution of all property: A. To retain any or all of the assets of my estate, real or personal, including stock of a corporate fiduciary or of its parent holding company, without regard to any principle of diversification. B. To invest in all forms of property, including stocks, common trust funds and mortgage investment funds whether operated by my corporate fiduciary or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, and Without regard to any principle of diversification. C. To sell at public or private sale, to exchange or ,to lease for any.period Of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income, or partly to each, as they, from time to time, think proper in their sole discretion. E. To borrow from, or to sell to, my Co-Trustees even though such Co-Trustees may be my Executrix. F. To compromise any claim or controversy. Page 7 of 11. G. To join with my wife, VIRGINIA M. SCHUMACHER, or. her· personal representative, in filing a joint income tax return without requiring her to indemnify my estate against liability for the tax attributable to her income and to consent.to any gift made by my wife during my lifetime being treated as having been made one-half by me for purposes of the federal gift tax law. ITEM IX: I appoint my wife, VIRGINIA M. S~HUMACHER, and my son, THOMAS E. SCHUMACHER, Co-Trustees of any trusts created by this my last will. Should my son, THOMAS E.~ SCHUMACHER, fail to'qualify or cease to act as a Co-Trustee, I appoint my daughter, 'CATHY M. SCHUMACHER, Co-Trustee of any trusts created by this my last will. ITEM X: I appoint my wife, VIRGINIA M. SCHUMACHER~ Executrix of this my last will. Should my wife, VIRGINIA M. SCHUMACHER, fail to qualify or cease to act as Executrix, I appoint my son, THOMAS E. SCHUMACHER', Executor with the same powers and duties of this my last will. Should my son, THOMAS E. SCHUMACHER, fail to qualify or cease to act as 'Executor, I appoint my daughter~ CATHY M. SCHUMACHER, Executrix wfth the same powers and duties of this my last will. ITEM Xi: .I direct that my Executrix and Co-Trustees and their successors shall not be required to give bond for the faithful perforr mance of their duties in any jurisdiction. Page 8 of 11 IN WITNESS W~EREOF, I, JACK E hand and seal this t~ day of CHI/MACHER, have hereunto set my ' SIGNED, SEALED, PUBLISHED and DECLARED by JACK E. SCHUMACHER, the Testator above named, as and for his Last Will and Testament, and in the presence of us, who at his request, in his presence and in the presence of each other, have subscribed our names as witnesses. Witness Witness COMMONWEALTH OF PENNSYLVANIA) ) ss. COUNTY OF CUMBERLAND ) I, JACK E. SCHUMACHER, the Testator whose name is signed to the atta'ched or foregoing instrument, having been duly qualified according to law do hereby acknowledge that I signed and executed this instru- ment as my last will; that I signed it willingly and that I signed it as my free and voluntary act for the p~r~oses~e~..~.ei~ containedi_ ,. t/ JACK E. sCHUMACHER Page 9 of 11 Sworn to or affirmed to and acknowledged before me by JACK E. SCHUMACHER, the Testator, this ./~/~ day of , 1999. l NOTARi'AL SEAL '1 KAYE R. LUCKEY, Nota~ Public I New Cumberland Boro. Curr,berland Co.~ My Commission Expires March 27, 2001 ~ COMMONWEALTH OF PENNSYLVANIA) ) SS. COUNTY OF CUMBERLAND ) · / ' the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw Testator sign and execute the instrument as his last will; that Testator signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the will as' Page 10 of 11 witnesses; that to the best of our knowledge, the Testator was at that~ time'eighteen or more years of age, of sound mind and under no con- straint or undue influence./w'~~~~~~~-/~ Sworn to or affirmed to and acknowledged before me by this ]~ day of ~. , 1999. , witnesses, i' NOTARY-AL SEAL KAYE R. LUCKEZ Notary Public New Cumberland Boro Cumberland Co. My Commission Expires March 27, 2001 / ~otary Page 11 of 11 ( REV-1500 EX + (6-00) [ OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIAI REV-1500 l / 2"- ] (' DEPARTMENT OF REVENUE ___ __ · DEPT. 280601 INHERITANCE TAX RETURN/F,LENUM~ER HARRISBURG, PA17128-0601. ' RESIDENTDECEDENT//COUNTY'~IcoDEYEAR2002 NUMBER00028 DECE- DENT CHECK APPRO- PRIATE BLOCKS CDR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Schumacher, Jack E. SOCIAL SECURITY NUMBER 194-16-60~6 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 11/17/01 04/18/1923 (IFAPPLICABLE) SURVIVING SPOUSE'SNAME(LAST, FIRST, AND MIDDLEINITIAL SOCIALSECURITYNUMBER Schumacher, Virginia M. THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 2. Supplemental Return 48..Future Interest Compromise (date of death alter 12-12-82) 7. Decedent Maintained a Living Trust (Attach a copy of Trust) 10. Spousal Poverty Credit (date ol death between '12-31-91 and 1-1-95) 3. Remainder Return - [~ (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes E 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Gerald J. Shekletski, Esq. FIRM NAME (If Applicable) Stone, Lafaver & Shek!etski TELEPHONE NUMBER (717) 774-7435 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property' (Schedule E) (5) 6. Jointly Owned Property (Schedule F) E] Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) COMPLETE MAILINGADDRESS 414 Bridge St. P.O. Box E New Cumberland, PA 17070 ~e ~:S'.::86 ?,None i?N~ne 506,3.17 ~52 -O 315,633.04 OFF ,C..]A.~U S E ONLY 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts ct Decedent. Mo,'lgage Liabilities. & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 28,697.67 None 822,049.42 (11) 28,697.67 (12) 793,351.75__ (13) 477,718.71 (14) 315,633.04 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. ortransfers underSec. 9116(a)(1.2) 3]-5/633.04 x .0 0 (15) 0.00 16. Amount of Line14 taxable at lineal rate ' 0o00 X .0 4.5 (16) 0.00 17. Amount of Line 14 taxable at sibiing rate 0. 00 X .12 (17) 0. 00 18. Amount of Line 14 taxable at collateral rate 0 · 00 X .15 (18) 0. 00 19. Tax Due (19) 0.00 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only J Page 2 PA REV-1500 EX (6-00) · Decedent's Complete Address: STREET ADDRESS 3814 Conestoga Road CITY I STATE I Z'P Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enier the difference. This is the Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE, (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) OVERPAYMENT. (4) ($) (5A) (5B) TAX DUE. 0.00 0.00 0.00 0.00 0.00 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................ I 1 b. retain the right to designate who shall use the property transferred or its income; ................. c. retain a reversionary interest; or ........................................................ d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... ~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................ [~ D 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 perj.ury, I declare that I have examined this retum, including a.cco .m, pan~/ing schedules and statements and to the, best of my knowledge and behef, ~t is true, correct and complete. Declaration et preparer omer man me personal representative is based on inrorrnation of which preparer has any knowledge. . DATE ' ~ATURE ~ON RESPONSIBLE FOR FILING RETURN . ADDRESS/// ~' / ' See Sc~ed~ attached SIGNATURE~~H~REPAR E ,~N TATIVE ADDI~ESS ~ · 414 Bridge Street, New Cumberland, PA 17070 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 is 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 exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive perent, 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 I[neat 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. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: Jack E. Schumacher -2002-00028 The following person(s) Virginia M. Schumacher 3814 Conestcga Road Camp Hill, PA 17011 are signing the return as representative (s) of the estate: LAST WILL AND TESTAMENT OF JACK ~. SCHUMACHER I, JACK E. SCHUMACHER, of Hampden Township, County of Cumberland, and Commonwealth of Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I: I bequeath my automobiles, household and personal effects and other tangible D=~sonalty of like nature (not including . cash or securities) tcgesher with any existing insurance thereon, to my wife, VIRGINIA M. SCH%%'~3~CHER, if she survives me by thirty (30) days. Should my wife, V2RG!NiA M. SCHUMACHER, not be living on the 5hirty-first (3!st) day afser my death, I bequeath such tangible personalty and insuranc~ thereon to such of my children, TH©~_%S E. as are living ~.~UM3~C~ER SUSAN M. .~RGOTTA and CATHY M SCHUMACHER - on %he thirty-first (2is~> day after my death, to be divided among 5hem by my Executor with due regard for their personal preferences in as nearly equal shares as practical. ~_TEM II: If my wife, VIRGINIA M. SCHUMACHER, survives me by tkirsy (30) days, and if the federal estate tax due because of my a~aSh will be reduced by making 'this g~ for her benefit, I devise Page 1 of 11 and bequeath to my wife, VIRGINIA M. SCHUMACHER, absolutely, an amount equal'to the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction, or'any similar benefit, is allowable with respect to any property, including property held by entireties, which my wife has received prior to my death or at my death will receive otherwise than pursuant to this Item II, the value of such property shall be taken into consideration in calculating the size of the gift under this Item II. B. No property ineligible for the marital deduction, or any similar benefit, shall be distributed to this gift for my wife, ViRGINiA M. SCHUMACHER, pursuant to this Item II. C. Either cash or investments or both may be alioca~ed to the gift under this Item II. Page 2 of 1! D. Any properny a!ioca'ned under this Item i! in kind shall be valued at the value at which it is finally included in m!' gross esnaue for federal estate tax purpos=s ~o~r~S=d that the acsrecaue marken value thereof on the dane of ai!oca~ion (plus the value as ~~ ue ~ax purposes of allo finally determined for ...... 1 esEa proueruy qualifying for the marital deducnion) is a~ least ecual uhe dc, ilar value of the marital deduction == =inally determined for ==~-=~ estate tax purposes. E. If any provision o~ this Item ii shall result in deoriv- ~-~ my estate of the marital deduction for federal estate tax pur- coses such urovision is hereby r .... i.-~d =~ this Item II shal~ be read ~s if any porEion thereof inc~n=~suenz w~zk allowance of the marital __,~.~ .... _ion for federal ~=-=~= ~a:.: ~u~o=~_ _.~ ...... ~ null and void. iTEM III: If my wife, ViRGINiA M. SCHU~.'RCHER, survives me by ~kirty (~0)_ days, I devise and b~uu~=~h~. ~ .... Ehe ~=sidue of my estate, every nature and wherever situane, to the Co-Trustees hereinafter g ..-~===s~, iN TRUST, for the fo!!owin ' uses ant ~surDoses: ' ~=; . wi~ ViRGINiA A. To pay the nee income un ...... m ~o my _e, ... _ =mze~ime in such periodic ins~a!~m=~s S.2H~'~CHER, for and durins her ~ ' ~ . as Co-Trustees shall find convenient, bu~ au least as often as suaruer-annuaiiy. Page 3 of !i B. As much of the principal of this trust as Co-Trustees, in their sole discretion, may from time to time think advisable for the support of my wife to maintain her in the station of life to which she is accustomed at my death, shall be either paid to her or else applied directly for her benefit by Co-Trustees after taking into account her other readily available assets and sources of income. C. Co-Trustees may apply the net income of this trust for the support of my' wife, VIRGINIA M. SCHUMACHER, should she by reason of age, illness or other cause, in the opinion of Co-Trustees, be incapable of disbursing it. D. In addition to the above provisions, my wife shall have the power to direct Co-Trustees to pay to her or to apply out of principal in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the trust principal. This power is non-cumulative and can be exercised only by an instrument in writing signed by my wife, and delivered to Co-Trustees. E. Upon the death of my wife, VIRGINIA M. SCHUMACHER, 'or upon my death should my wife predecease me, the Co-Trustees shall distribute the balance of the principal and any accumulated and undistributed income pursuant to the provisions of Item IV herein. Page 4 of 11 ITEM !V: If my wife, viRGiNIA M. SCHC,7~ACHER, predeceases me d{== on or before the Chi~-~,-~, (30Ch) day Following my death, or ~he deauh of my wife as provided in icom !i!.E. herein, I devise and ....... n___z_, situate b=~=ath all of my esnane~ of =very nanure ~ =~=~ ~ in ecua! snare=_ ~o such of my ~_=e_~.~,~ THO~.S E. S~x~_A,~nmR, SUS~ M. ~ARGOTTA and CATHY M. SCH~ACHmR, as s=_,.=ve me by =~r~v (30) days Should . . prea__~a=~ or die on or before the any of mv above named children ' '~ -- zm~ziezh (30th) day fe!iowing my death, i devise and bequeaZh zhe share of such child zo ~q ~su~ ~ emirs, es living on the theory- firsZ {31st). day following my deazh; and ~hsu!d any such child of mine ~-,~ such issue ~ivinc on ~ine ~hirz','-firs~ (~ls~) day fo!!owina my · ~h, I devise and '~ .... ~:~ ~,,~ ~:.,~-~ '-~ ~,'~ child to my issue s-irDes, living on the ~hirEv-firsE (3iai" iav following my deaEh. TTm~[ V: Should any ~=~ .... -~ ......... n enni~s ._~. a share of my esEan~ no~ have a~tained the age of ~wenEy-one 2!) years a~ the time of dis~~- bunion ~o him or her or, in ~m:_..~ opinion_ ~ -e~_..~ Co-Trus~ees, be incaea- hie of disbursing his or her share because of illness or other cause, ! devise and bequeath the share of each sush issue ~e the Co-Trusnees hereinafner named, IN SEPARATE TRUST, ~.o held, manage, invest and re_~,~_~ ~he share se received, and ~he ~cruF~u!~ion of income nhereon, and te use and a~Div ~he income and principal, or so much ~hereof as, in ~he Ce-Trusnees' discreEicn, ~a'f be necessary or Page 5 of i! appropriate for such child's support and education (including college education, both graduate and undergraduate) wfthout regard to his or her parent's ability to provide for such support or education, to make payment for these purposes, without further responsibility, to such child or such child's parents or to any person taking care of such child. Any principal or income not so applied shall be distributed to such child absolutely when he or she attains the age of twenty-one (21) years or become competent. If he or she dies before obtaining age twenty-one (21) years or before becoming competent, the trust shall terminate and such shares shall be distributed to his or her personal representative. ITEM VI: The interests of the beneficiaries hereunder shall not be subject to anticipation or voluntary or involuntary'alienation. ITEM VII: Ail federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this will, together with any interest or penalty imposed in connection with such tax, shall be considered a part of the expense of the administration of my estate and shall be paid from my residuary estate without apportionment or right of reimbursement. ITEM VIII: My Executrix and Co-Trustees shall have the following powers in addition to those vested in them by law, and by other Page 6 of 11 erovisions of my will applicable to all property, whether pr~m ~=~ ~sable without courn income, including property held for minors, eDurovai and effective until acuua! disuribu~ion of all property: A. To retain any or all of the asseus of my estate, real or ~,-=~n~~.~_~_, including stock of a cornoran=. ~ fiduciary or of its parent koidinc company, without, retard to any Drin~iuie of diversification B. To invest in all forms of properuy, including stocks, common trust funds and mcrugage invesEmenu funds whether operaned by my corporate fiduciary or ouhers, wiuhout ~==~iction to investmenus aunhorized for Pennsylvania fiduciaries, as they deem proper, and ' ' ~~' of diversification. w~nouU regard to any ~~ ...... ±e - C. To sell au ~ub!ic or urivaEe sale, to exchange or to ieese for any period of uime, any real or uersona! property and to give options for sales, exchanges or leases, for such prices and uuon such ~erms or conditions as they deem proper. D. To a!!oca~e receipts and expenses to principal or ..... m~, or paruiy to each, as uhey, ==~m nime to time, think ~roper in -heir sole discretion. E. To borrow from, or to sell to, my Co,Trustees even i]iouch such CO-~ ~ ~ ¼~ =~uste~_ may ~ my ~ To comuromise a~v claim or conuroversy. Page 7 of i! G. To join with my wife, VIRGINIA M. SCHUMACHER, or her personal representative, in filing a joint income tax return withou~ requiring her to indemnify my estate against liability for the tax attributable to her income and to consent to any gift made by my wife during my lifetime being treated as having been made one-half by me for purposes of the federal gift tax law. ITEM IX: I appoint my wife, VIRGINIA M. SCHUMACHER, and my son, THOMAS E. SCHUMACHER, Co-Trustees of any trusts created by this my last will. Should my son, THOMAS E. SCHUMACHER, fail to qualify or cease to ac~ as a Co-Trustee, I appoint my daughter, CATHY M. SCHUMACHER, CO-Trustee of any trusts created by this my last will. ITEM X: I appoint my wife, VIRGINIA M. SCHUMACHER, Executrix of this my last will. Should my wife, VIRGINIA M. SCHUMACHER, fail to qualify or cease to act as Executrix, I appoint my son, THOMAS E. SCHUMACHER, Executor with the same powers and duties of this my last will. Should my son, THOMAS E. SCHUMACHER, fail to qualify or cease to act as Executor, I appoint my daughter, CATHY M. SCHUMACHER, Executrix with the same powers and duties of this my last will. ITEM XI: I direct that my Executrix and Co-Trustees and their successors shall not be required to give bond for the faithful perfor- mance of their duties in any jurisdiction. Page 8 of 11 IN WITNESS WHEREOF, I, JACK E? SCHUMACHER, have hereunto se5 my day of hand and seal this /<" SIGNED, SEALED, PUBLISHED and DECLARED by JACK E. S=HUNLAC..~R / the Testator above named, as and for his Last Will and Testament,' and in the presence of us, who at his request, in his presence and in the presence of each other, have subscribed our names as witnesses. WiUness ~× Address / /' COMMOm'[EALTH OF PENNSYLVANIA) ) SS. COUNTY OF CUMBERLAND ) I, JACK E. SCHUMACHER, the Testator whose name is signed to the autached or foregoing instrument, having been duly qualified according law do hereby acknowledge that I signed and executed this instru- ment as my last will; that I signed it willingly and that I signed it my ~== and voluntary act for the ~r~oses ~he~ei~ contained. Page 9 of !! Sworn to or affirmed to and acknowledged before me by JACK E. SCHUMACHER, the Testator, this ,/,~" day of ~3[~ , 1999. NOTAR;AL SEAL KAYE R. LUCKEY, Nom.~' Public New Cumherl3nd Boro. Cumbefiand Co. My Commission Expires March 27, 2005 COMMONWEALTH OF PENNSYLVANIA) ) ss. COUNTY OF CUMBERLAND ' ) the witneSses wh~-s~ names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw Testator sign and execute the instrument as his last will; that Testator signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing, and sight of the Testator signed the will as Page 10 of 11 witnesses; that to the best of our knowledge, the Testator was at that time eighteen or more years of age, of sound mind and under no con- straint or undue influence. Witnes~ ~'/ Sworn to or affirmed to and acknowledged before me by this /~k day of ~hL~-~ , 1999. 0 , Witnesses, i NO]'AR~;,L SEAL KA¥£ R. LUCKE¥, Nolary Public New Cumberland Doro Cumt~ertand H · . . · , Co. L ' y CommIssion Expires M~rch 27 20.01 Page 11 of 11 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Jack E. Schumacher -2002-00028 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH U.S. Series EE Savings Bond (copy attached) TOTAL (Also enter on line 2, Recapitulation) $ 98.86 98.86 7 CPA31 NTF 10905 (If more space is needed, insert additional sheets of the same size) *. L_'-:- :;~'; :; DATE I. ~~ '------ NOVEMDER . ~ ~ ' HILL ~'~ ';~.-~ CAMF ,' ,~~P ", ~f~- , ~ ' REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Jack E. Schumacher -2002-00028 Include proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. DESCRIPTION Leg~mason investment account number 360-02231 TOTAL (Also enter on line 5, Recapitulation) $ 7 CPA81 NTF 10908 Copyright Forms Sottware Only, 1997 Nelco, Inc. (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 506,317.52 506,317.52 L2/04,'280i L5:84 717-258-4492 LEGG HASON CARLISLE F~G£ al L~:gg Mason Wood WsIkor, Incorporated 4~t9 Stonehedge Drive. Suite I, Carlisle. PA 17#15,9~25 7.~7 , 258 · 4,?63 M?rnt~er New York $~¢k g,~chang~, Inc~tmb~r $1PC December 4, ~2001 Stone LeFaver & Shekletski Arm: Attorney Jerry Shekletski 414 Bridge S:~eet Nexv Cumberland, PA 17070 Attorney Shekletski: Per your request, following you will find a listing of holdings, their market high and low (where applicable), registration, and accrued interest for Jack Schumacher's assets at Legg Mason. Because Mr. Schumacher passed away on a Saturday when there are no markets open for trading, the values are taken fi.om the previous trading day being Friday, November 16°', 2001. Please feel fr{:e to contact me ifI can be of further assistance. Sincerely, Barbara J. Miller Associate Financial Advisor ,~Djm REV-1510 EX + (!-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Jack E. Schumacher -2002-00028 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF EXCLUSION INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'S (IF TAXABLE VALUE NO. ATI'ACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) 1 Leggmason IPA account number 261,451.78 100% 0.00 261,451.78 360-70348 2 Metlife Policy number Cl116955 54,181.26 100% 0.00 54,181.26 I TOTAL (Also enter on line 7, Recapitulation) $ 315., 633.04 7 CPA01 NTF 10910 C :.ayngh; Forms Software O;:ly, 1997 Neico, Inc. (If more space is needed, insert additional sheets of the same size) i2/e~,,2eei ~is:ea 7i?-258-4~92 U~GG MASON CAR~i~_E PAGE iP. gg Mason Wood We~kef,/ncorporat~d 4~ Stonehedge Drive, Suit~ I, CaMisle, PA 17013.g128 7!7,258 · M ~b~r New Y~rk S~ck ~chan~, Inc~mber S/PC December 4, :2001 Stone LeFaver & Shekletski Atto: Attomi;y Jerry Sheldetski 414 Bridge S!~reet New Cumberland, PA 17070 Attorney Sh~letski: Per your request, following you will find a listing 0fholdings, their market high and Iow (where applicable), registration, and accrued interest for.lack Schumaeher's assets at Legg Mason. Because Mr. Schuraacher passed away on a Saturday when there are no markets open for trading, the values are taken from the prex~ious trading day being Friday,. November 16% 2001. Please feel free io contact me ifI can be of further assistance. Sincerely, : Barbara ~[. Miller Associate Fir~ancial Advisor CB 399d 3]sI-rdgO NOSgW 993] MetLife Investo~ February 27, 2002 GERALD SHEKLETSKI 414 BRIDGE ST NEW CUMBERLAND PA 17070 C Free Form P.O. Box 14593 Des Moines, IA 50306-3593 METLIFE INVESTORS GROUP P.O. BOX 14593 DES MOINES, IA 50306 1-(800) 678-4536 Please direct any questions to the above address / phone number. ACCOUNT STATEMENT STATEMENT OF ACCOUNT IS ISSUED BY METLIFE INVESTORS GROUP, INC. iON BEHALF OF THE CAPITOL LIFE INSURANCE COMPANY POLICY NUMBER C1116955 JACK E SCHUMACHER 3814 CONESTOGA RD CAMP HILL, PA 17011 THIS ST:,TtMENT CONFIRMS TRANSACTIONS FOR THE PERIOD : SSN OR TAX-I.D. NO. CONTRACT. NUMBER CERTIFICATE NUMBER ' FORM 10/18/82 TO 10/18/01 194-16-6056 240050341 24001008? N 240 TF~,~J'.~$AC, TIO~.' T~A;'~S TF;Ai'~$ACT;OI'~ UNIT Ur~JlTS CREDITED ACCOUNT VALUES EFF. DATE CODE AMOUNT VALUE OR DEDUCTED SURRENDER ANNUITY SECURANNUITY/240 10/18/82 PURCHASE PAYMENT OF $15,000.00 PA~T OF YOUR PURCHASE PAYMENT HAS BEEN APPLIED UNDER A SUPPLEMENTARY CONTRACT TO PROVIDE ~ INCOME. THIS PORTION IS REFERRED TO BELOW AS THE GUARANTEED INCOME ACCOUNT AND IS NOT AVAI~E FOR Ci~S~ITHDRAWALS. THE REMAINING PORTION OF YOUR PAYMENT HAS BEEN RETAINED IN A GUARANTEED ACCUMULATION ACCOUNT TO PROVIDE FOR FUTURE INCOME OR CASH NEEDS. GUARANTEED INCOME ACCOUNT 10/18/82 PMT 6,432.81 10/18/01 CURNENT VALUE .OO 23,546.57 THIS ACC0dNF CAN ONLY. BE APPLIED TO PROVIDE ANNUITY INCOME AND IS NOT AVAILABLE FOR CASH WITHDRAWALS. HAD YOU ELECTED TO RECEIVE ANNUITY INCOME EFFECTIVE TODAY, YOUR BENEFIT PAYMENTS WOULD HAVE BEEN COMPUTED USING THE CURRENT ANNUITY VALUE ABOVE. ACCUMULATION ACCOUNT GUARANTEED 10/18/82 PMT 8,567.19 10/18/83 ADH 25.00- 10/18/84 ADH 30.00- 10/18/85 ADH 30.00- 10/18/86 ADH 30.00- 10/18/87 AD,~ 30.OO- 10/18/88 ADH 30.00- 10/18/89 AOM 30.00- 10/18/90 ADH 30.00- 10/18/$1 AD~ 30.00- 10/18/92 AUM 30.00- 10/18/93 AD~ 30.00- 10/18/94 ADH 30.00- 10/18/95 ADH 30.00- 10/18/96 ADH 30.00- 10/18/97 AD~ 30.00- 10/18/98 AD~ 30.00- 10/18/99 ADH 30.00- 10/18/00 ADH 30.00- 10/18/01 ADH 30.00- 10/18/01 CURRENT VALUE THIS ACCOUNT WILL CONTINUE TO ACCUMULATE TO THE NORMAL ANNUITY DATE. 26,767.64 30,634.69 AND MAY BE APPLIED TO PROVIDE FOR INCOME OR CASH NEEDS PRIOR TOTAL ACCOUNT VALUE GAIN IN ANNUITY VALUE 54,181.26 39,181.26 TOTAL VALUE HISTORY OF TOTAL PURCHASE TOTAL APPLIED TO PROVIDE GAIN IN ANNUITY TOTAL ANNUITY ANNUITY VALUE ' PAYMENTS WITHDRAWALS ANNUITY INCOME VALUE' VALUE -~ T21M h £ CF.E(0510 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H .... FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Jack E. Schumacher -2002-00028 lebts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT 7 8 9 FUNERAL EXPENSES: Myers-Hamer Funeral Home, 1903 Market St. Camp Hill, PA 17011 Inc. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Name: Gerald J. Shekletski, Esq. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip - Patriot-News - The ~rlandLaw Journal Realty - appraisal fee TOTAL (Also enter on line 9, Recapitulation) 7,839.00 0.00 20,000.00 0.00 Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Legal advertising Legal advertising Bridge Street 381.00 0.00 0.00 102.67 75.00 300.00 28,697.67 (If more space is needed, insert additional sheets of the same size) 7 CPA11 NTF 10911 Copyright Forms Software Only, 1997 Nelco, Inc. REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Jack E. Schumacher -2002-00028 RELATIONSHIP TO DECEDENT AMOUNT OR No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) SHARE OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal distributions) II. Virginia M. Schumacher 3814 Conestoga Road Camp Hill, PA 17011 Surviving spouse 315,633.04 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17. AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Credit Shelter Trust B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None TOTAL OF PART [~ -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 477,718.71 477,718.71 $ 7 CPA13 NTF 10913 C,caynght Forms Software On~y, 't997 Nelco, Inc. (If more space is needed, insert additional sheets of the same size) Inventory of the real and personal estate of Jack E. Schumacher deceased PERSONAL PROPERTY 1. U.S. Series EE Savings Bond 2. Leggmason investment account number 360-02231 REAL PROPERTY NONE ~.98 06,317 06,416 8 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Virginia M. Schumacher being duJy sworn accord;ng to la~, deposes and says that She is the Executrix o{ the Estate o{ Jack E. Schumacher late of Hamp_d--e_-n_T_°._w._n_s_.h..i_? , Cumberland County, Pa., deceased and that fha wifhin is an inventory made by ~irqinia M. Schumacher .., the said Executrix of the ant;re estate of said decedent, consist;ng of all the personal property and rea~ estate, except real estate outside the Commonwealth of Pennsylvania. and that the f~gures opposite each item of the InYe,fory represe,f ;t's fair va~ue as of the date of decedent's death. and subscribed before me, ×200 Virginia M. Schumacher, E×~.cutrix ,Conestoga Rd., Camp Hill, PA 17011 Date of Death 17 November 2001 2. 3. 4. Day Month Year INSTRUCTIONS An inventory must be filed wifh;n three months after appoinfmenf of personal representative. A supplement inventory must be filed within fh;rfy days of discovery of add;flonal assets. Additional sheets may be attached as fo personalty or realty See Article IV, Fiduciaries Act of 1949. ,r CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Jack E. Schumacher Date of Death: November 17, 2001 Will No. '2002-00028 To the Register: I certify that notice of beneficial interest 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 January 21, 2002. Virginia M. Schumacher 3814 Conestoga Road Camp Hill, PA 17011 Notice has now been given to all Rule 5.6(a) . Date: persoptitled thereto under Gerald ~. Shekletski, Esquire 414 Bridge Street New Cumberland, PA 17070 717-774-7435 Capacity: X Personal Representative Counsel for Personal Representative BUREAU OF XNDIVIDUAL TAXES INHERITANCE TAX DTVXSI'ON DEPT. 28060'1 HARRISBURG, PA 17128-0601 GERALD J SHEKLETSK! ESQ STONE ETAL PO BOX E NEN CUHeERLAND CONHONNEALTH OF pENNSYLVANI'A DEPARTNENT OF REVENUE NOTICE OF DETERHZNATZON AND ASSESSNENT OF. PENNSYLVANI'A ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN F~ecOf(,i'~;i ~[?[~i;i:~:.~i~ C;~~' DATE ~;i.'-'~-~F~,i' :~,~ ~'~/~3 ESTATE OF DATE OF DEATH F;LE NUHBER JUL-1 ~O :Od COUNTY ACN 07-01-2002 SCHUHACHER 11-17-2002 21 02-0028 CUHBERLAND 201 REV-~85 EX AFP ¢01-02) JACK E HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF NZLLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper crodi~ ~o your account:, submit: ~he upper por~ion of ~his fora wi~:h your ~ex payment:. CUT ALONG THIS LXNE I~ RETAIN LONER PORTION FOR YOUR FTLES ~ REV-483 EX AFP (01-02) ~ NOTXCE OF DETERNZNATZON.AND ASSESSNENT OF PENNSYLVANXA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF SCHUHACHER JACK E F]:LE NO.Z10Z-OOZ8 ACN 201 DATE 07-01-2002 ESTATE TAX DETERHZNATZON 1. Credit For S~ate Death Taxes as Ver/J:ied .00 2. Pennsylvania Inheritance Tax Assessed (Exqluding Discount and/or Interest) .00 .00 Inheritance Tax Assessed by Other States or Territories o~ the Un/ted States (Excluding Discount and/or Interest) ~. Total Inheritance Tax Assessed .00 .00 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYNENT RECEIPT DISCOUNT (+) DATE NUH~ER INTEREST/PEN PAID (-) ~IF PAXD AFTER THXS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. AHOUNT PAID TOTAL TAX CREDTT I .00 BALANCE OF TAX DUEl .00 'rNTEREST AND PEN. . O0 TOTAL DUE .0 {IF TOTAL DUE IS LES; THAN $1, NO PAYHENT IS RE&~UIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CR}, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJEcTIoNS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (TI P.S. Section 91q0). Detach ~he top. portion of this Notice and submit with your payment to the Register of Nills printed on the rqverse side. -- Make check or money order payable to: REGISTER OF #ILLS, AGENT. A re'fund of a taxcredit may be requested bY completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). APplications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering servica for forms ordering: 1-8~O-36Z-Z050; services for taxpayers with special hearing and / or speaking neads:.l-BOO-q~7-5OZO (TT only). Any party in interast not satisfied aith the assessment of tax as shown on this notica may object within sixty (60) days of recaipt of this Notice by: --written protest to the PA Department of Revenuej Board of ~ppeals, Dept. ZBlOZl, Harrisburg, PA 171Z8-1021, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxesj ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA' 171Z8-0601~ Phone (717) 787-6505. See page 5 of the booklet "'Instructions for Inheritance Tax Return far a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the 'total of.the tax and interest assessed~ and not paid bafere January 18, 1996, the first day after the.end of tho tax amnesty period. This non-participation penalty is appealabla in the same manner and in the fha same time pariod as you would appaal the tax and interest that has been assessed as indicated on this notice. ' For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on tha Federal Estate Tax return becomes delinquent at tha expiration of nine (09) months from the date af death. For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return bacomes delinquent at the expiration of aighteen (18) months from the date of death. Taxes which became dalinquent before January 1, 198Z'bear ~nterest at the'~a~a of six (BZ) percent par annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on ar after January 1, 198Z a111 bear interest at a rate which.will vary from calendar yaa~ to Calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through gOOg are: Year Interest Rate Daily Interest Factor ' Year m 1982 207. . O00S~8 1992 9Z 1983 167. .000~36 1993-199~ 77. 198~ llX .000301 1995-1998 97. 1985 13Z .000556 1999 77. 1986 lOX . O00Z7q ZOO0 8X 1987 9Y. . O00Zq.7 2001 97. 1986-1991 117. .000501 2OOg 67. --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI;IUENT Interest Rate Daily Interest Factor .O00Zq7 .O0019Z .O00Zq7 .00019Z .O00ZI9 .O00Zq7 .O0016q X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will raflect.an interast calculation to fifteen (15) days . beyond the date of fha assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF TNDZVZDUAL TAXES TNHERZTANCE TAX D/VZSZON DEPT. 280601 HARRXSBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVAN/A DEPARTHENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSHENT OF,. PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN R~rj~.i~:~o-('.:,'.!¢h:~ L;. Of DATE ~et~ig~P," Of Vt;!ii:~ ESTATE OF GERALD J SHEKLETSKI ES0 STONE ETAL PO BOX E t~,,~,~.~.,, ..., ~"';7 ''.. ti:O,.;Fi.,. NEW CUHBERLAND '02 JUL-1 AIO:O6 07-01-2002 SCHUMACHER DATE OF DEATH 11-17-200I FILE NUMBER 21 02-0028 COUNTY CUMBERLAND ACN 201 Amoun'l: Remi'l:'l:ed REV-485 EX AFP (01-02) JACK E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE' CARLISLE, PA 17015' NOTE: To insure proper credi~ ~o your account, subm/~ ~he upper portion of ~hAs form wi~h your ~ax payment. CUT ALONG THIS LINE ~- RETAIN LOWER PORT'rON FOR YOUR FILES ~ REV-483 EX AFP (01-02) ~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF SCHUMACHER JACK E FILE N0.21 02-0028 ACN 201' DATE 07-01-2002 ESTATE TAX DETERMINATION .00 1. Credit For Sta~e Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed .00 (Excluding Discoun~ and/er Interest) ~. InherA~ance Tax Assessed by O~her S~a~es .00 or Terr/*ories of the United States (Excluding Discoun~ and/or Interest) q. To*al Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: .. PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. I TOTAL DUE J .00 ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED FOR CALCULATION OF ADDITIONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS.) · °°I .00 .00 PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- /STRATZVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S. Section 91~0). Detach'the top portion 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: REGISTER OF NILES) AGENT. A'refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Offica of thaRagistmr of Nills, any of the 13 Revenue District Offices or from the Department's Z4-hour ansaaring service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only}. Any p~rty in interest not satisfied with tha assessment of tax as shomn on this-notice may object within sixty (60} days of receipt of this Notice by: --w~itten protest to the PA Department of Revenue, Board of Appaals, Dept. 181021)* Harrisburg, PA 17118-1011, --electing to have tha matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Ravenue~ Bureau of Individual Taxes, ATTN: Post Assessment Reviem Unit, Dept. 280601, Harrisburg, PA 17118-0601, 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. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interes~ 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 sams manner and in the the same time period as you mould appea½ the tax and interest that has been assessed as indicated on this notice. '* ' For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate.Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91~ Pennsylvania Estate Tax based on the Federal Estate Tax return bacomes delinquent at the expiration of eighteen (18} months from the date of death~ Taxes which became delinquent before January 1, 1'982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January' 1, 1981 will bear interest at a rate which will vary fram calendar year to calendar year with that rate announced by the'PA Department of Revenue. The applicable interest rates for 1981 through ZOOZ are: Year Interest Rate Daily Interest Factor 1982 ZOZ .0005~8 1983 161 .000~38 1984 111 .000301 1985 131 .000356 1986 102 .000174 1987 91 .000247 1988-1991 111 .000301 Year Interest Rate 1992 91 1993-1994 72 1995-1998 92 1999 7Z ZOO0 82 ZOO1 91 2002 61 Daily Interest Factor .000247 .000192 .000247 .000192 .000119 .000147 .000164 --Interest is calculated as foXXows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZEY TNTEREST 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 paymeqt is made after the interest computation date shown on the Notice, additional interest must be calculated. INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 GERALD J SHEKLETSK! ESQ STONE ETAL PO BOX E NEN CUHBERLAND '' CONHO~NEALTH OF'PENNSYLVANIA DEPARTHENT OF REVENUE NOTTCE OF ZNHER/TANCE TAX APPRAZSEHENT, ALYO~'~CE*OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ~eCOF{:i'::;,':-L; ,'~ ;", C O~ DATE DATE OF DEATH FZLE NUHBER '02 JUL -9 /~11:4~OUNTY ACN I PA t7070 07-01-2002 SCHUHACHER 11-17-2001 21 02-0028 CUHBERLAND 101 Amoun'~ Ram1 ~:'l:ed REV-i$~? EX AFP {01-02) JACK E HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP [01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF SCHUHACHER JACK E FILE NO. 21 OZ-OOZ8 ACN 101 DATE 07-01-Z002 TAX RETURN NAS: (X} ACCEPTED AS FILED ( )*CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Es'~a'l:e (Schedule A) 2. $. r~. $. 6. 7. 8. ORIGINAL RETURN (1) S~ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par~nership In~ares~ (Schedule C) ($) Hot,gages/No,as Receivable (Schedule D) (~) Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) Jointly Owned Proper~y (Schedule F) (6) Transfers (Schedule G) (7) To,al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expansas/Adm. Costs/Hisc. Expanses (Schedule H) 10. Dab,s/Mortgage Liabilities/Liens (Schedule T) 11. To,al Deductions 12. Ne~ Value of Tax Ra~urn 1:5. lq. (9) Chari*able/govarnmen*al Bequests; Non-elected 9115 Trus*s (Schedule J) Na~ Value of Es~a~e Sub5ac* ~o Tax .00 98.86 .00 .00 506~317.52 .00 315~633.0~ 28,697.67 .O0 NOTE: To insure proper cred~ ~o your account, submA~ ~he upper portion of ~h~s for. w~h your ~ax payment. NOTE: 822,0~9.~2 (15) 315,633.0R x O0 = .00 (16) .00 X 0~5= .00 (17) .00 X 12 = .00 (18) .00 x 15 = .00 (19)= . O0 ANOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. 'TOTAL DUE ASSESSNENT OF TAX: 15. Amoun~ of Line lq at Spousal ra~e 16. Amoun'~ of Line lq ~axable a~ L~neal/Class A ra~e 17. A.oun~ of Line lr* a~ Sibllng ra~e 18. Amoun~ of Line lq ~caxabla a~c Collateral/Class B ra~a 19. Prlnc1=al Tax Due TAX CREDITS PAYNENT RECE'rpT DTSCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 .00 .00 .00 ( XF TOTAL DUE XS LESS THAN $1, NO PAYHENT TS RE~UTRED. XF TOTAL DUE TS REFLECTED AS A 'CREDXT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SXDE OF TH'rS FORH FOR TNSTRUCT'rONS.) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 N111 reflect figures that include the total of ALL returns assessed to date. (11) 28.697.67 (12) 793,351.75 (15) ~77,718.71 (lq) 315,633.0q RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December ii, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estatefor life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes · at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of Z000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Mak~ check or money order payable to: REGISTER OF NZLLS, AGENT A refund of a tax credit, which mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I~I~}. Applications are available at the Office of the Register of Nills, any of the 25 Revenue District Offices, or by calling the special Zq-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-~020 (TT only).. Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object aithin.sixty (60) days of receipt of . ' this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the O~phans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 1712&-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. '.. If any tax due 'is paid mithin three ($) calendar months after the decedent's death, a five percent ('SX) discount of the tax paid is allowed. The 15X 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 and of the tax amnesty period. This non-participation penalty is' appealable in the same manner and in the tho same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ai(h 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, 19B2 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982.mill bear interes~ at a rate which mill vary fram calendar year to calendar yearwith that rate announced by tho PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ . 00056,8 1992 97. .000247 1985 162 .000~8 199~-199q * 72 .000192 198q 1~12 .O0050X ' 1995-1998 92 .000247 1985 ZSZ . O00~S6 1999 72 .000192 1986 lOX .000274 ZOOO 82 .000219 1987 92 . O00Zq7 Z001 92 .0002q7 1988-1991 llZ .000~01 ZOOZ 6Z . OO016q --Interest is calculated as folloms: ZNTEREST= BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELZNQUBNT X DAZLY /NTEREST FACTOR --Any Notice'issu~d after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. UREAU OF ZNDZVZDUAL TAXES TNHER/TANCE TAX DXVZSTOH DEPT. ZBo6a1 HARRTSBURG, PA 171Z8-0601 GERALD J SHEKLETSK! ESQ STONE ETAL PO BOX E '.,'-' NEU CUHBERLAND PA ~*~070 ' '' CONNONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF DETERHZNATZON AND ASSESSNENT,~OF*,PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~:?~:i'..~:,i' q:~?~/ii!~ ESTATE OF DATE OF DEATH FZLE NUHBER i'? ,~ COUNTY ACN 11-19-2002 SCHUNACHER 11-17-2001 21 02-0028 CUNBERLAND 202 Amoun'l: Rem i'l:'l:ed REV-?S& EX AFP (01-0:*) JACK E HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~:he upper pore/on of ~h[s form wi~h your ~ax payment. CUT ALONG THZS LZNE ~ RETAZN LOHER PORTZON FOR YOUR FXLES ~ REV-736 EX AFP (:01-02) NN NOTZCE OF DETERNZNATZON AND ASSESSHENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER .~ ESTATE OF SCHUHACHER JACK E FZLE NO.Z1 02-0028 ACN ZOZ DATE 11-19-2002 ESTATE TAX DETERHZNATZON 1. Credi'c For S~ca~e Dea*h Taxes as Ver/fied .00., 2. Pennsylvania Inher/*ance Tax Assessed (Excluding Discount and/or Interest) .00 Inheritance Tax Assessed by O~her Sta~es or Territories of ~he United Sta~es (Excluding Discoun~ and/or Interest) ~. Total Inheritance Tax Assessed .00 .00 .00 .00 5. Pennsylvania Es~a~e Tax Due 6. Amoun~ of Pennsylvania Es~a~e Tax Prevlously Assessed Based on Federal Es~a~e Tax Re~urn 7. Additional Pennsylvania Estate Tax Due TAX CREDZTS PAYNENT RECEIPT DISCOUNT .(+) DATE NUHBER INTEREST/PEN PAID (-) ANOUNT PAID ~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. TOTAL TAX CRED/T I BALANCE OF TAX DUEl ZNTEREST AND PEN. TOTAL DUE (XF TOTAL DUE XS LESS THAN $1, NO PAYHENT TS REQUXRED XF TOTAL DUE XS REFLECTED AS A 'CREDXT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SXDE OF THXS FORN FOR ZNSTRUCTXONS.) .00 .00 .00 .00 PURPOSE OF NOTICE: ' PAYNENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: Year Interest Rate 198Z 20Z 1983 16Z 198q llZ 1985 1986 ZOZ 1987 9Z 1988-1991 IZZ --Interest is calculated as folloss: INTEREST = BALANCE OF TAX UNPAID To fulfill the requirements of Section ZlqO of the Inheritance'and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91fig). . . .' Detach the top portion of this Notice and submit aith your payment to the Ragistar of Nills printed on the . ~eversa side. ' -- Make check or money order payable to: REGISTER OF NZLLS, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Esi.ate Tax" (REV-1313). Applications are available at the'Office of the Register of NJlls, any of the Z3 Revenue District Offices or from the Department's Iq-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers aith specie! hearing and/or speaking needs: 1-800-~qT-50ZO (TT only). Any party in interest not satisfied aith the assessment of tax as shomn on this notice may object ~ithin sixty (60) days of receipt of this Notice by: --~ritten protest to the PA Department of Revenue, Board of Appaa~.s, Dept. 281021, Harrisburg, PA 171ZB-lOZl, --electing to have the matter determined at'audit of the personal representative, OR ' --appeal to the Orphans' Court Factual errors discovered on this assessment should bm addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment RmvieH Unit, Dept. Z&0601, Harrisburg, PA 171Z8-0601, Phone (7173 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. The lEX tax amnesty non-participation penalty is computed on tho 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 ~ould appeal 'the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing. 'letter becomes delinquent at the expiration of one (1) month from the data the final notice of the increase in Federal Estate Tax is received. Taxes ~hich became d~linquent befor~ January 1, ~98Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .O0016q. All taxes ahich became delinquent on or after January 1, 198Z ~ill bear interest at a rata.~hich ~ill vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Daily Interest Factor Year Interest Rate Daily Interest Factor .0005q8 199Z 9Z .OOOZq7 .000~38 1995-199~ 72 .O0019g .000301 1995-199& 92 .O00Zq7 .000356 1999 72 .O0019Z .O00ZTfi ZOO0 82 .OOOgl9 .O00Zq7 2001 9Z .... O00Zq7 -. .000301 ZOOZ 6Z .00016q X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date o~- the assessment. If payment, is made after the interest computation date sho~n on the Notice, additional interest must be calculated. OR STATUS REPORT UNDER RULE 6.12 Name of Decedent: Jack E. Schumacher Date of Death: November 17, 2001 Will No. 2002-00028 To the Register: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes No X (b) The separate Orphans' Court No. (if any) for personal representative's account is: N/A the (c) Did the personal representative state an account informally to the parties in interest? Yes X No Date: (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the OrPhans' Court and may be attached to this report.~//~ ~ ~~~ o~ ~,'~ Gerald ~'. ~hekletski, Esquire ~ ~> ~ 414 Bridge Street New Cumberland, PA 17070 717-774-7435 Capacity: Personal Representative X Counsel for Personal Representative