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HomeMy WebLinkAbout02-0056PETITION FOR PROBATE and GRANT OF LETTERS Estate of Gerald F. Gilbert, Jr. also known as ,Deceased. Social Security No. 204-26-5933 No. 21-02-56 To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older and the execut rix named in the last will of the above decedent, dated October 3 ,1988, and codicil dated' 'Ahgust 16, 1993 ~" r'. ; '~/I - tstate relevant circumstances e.g. renunciation, death of executor, etc.) Decedentwas dormcfled,at death m HampdenTownship, Cumberland County, Pennsylvama, with his'last family orp~fin~fii~l'~esidence at 14 Devonshire Square, Mechanicsburg, PA 17055 -- ' - - 3. ,~. ~ (list street, number and municipality) Decedent, then.~ 75 ~ y~ars of age, died December 2, ,2001, at - Mesi-afi ,v.~ill~ge Upper Allen Township, Cumberland County, PA Except as follows,-dec-edenfdid not marry, was not divorced and did not have a child bom or adopted after execution of. the ~vilio~f~.~d for probate; was not the victim of a killing and was never adjudicated incompetent: _ .- ~- " · Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania TOTAL · situated as follows: $1,000.00 $ $1,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Signature(s) of Petitioner(s) Shirley L. Gilbert Testamentary thereon. (testamentary; administration c.t.a; administration d.b.n.c.t.a.) · Residence(s) of Petitioner(s) 14 Devonshire Square, Mechanicsburg, PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA : : SS COUNTY OF CUMBERLAND : The pe~i~J~;~e~i~amed swear(s) or affirm(s) that the statements in the foregoing petition are tree and co~6t,~the"b~St-"~'fthffiuowledge and belief of petitioner and that as personal representative of the ,;' ' · . a ~,.'~.'~.~ ~ . . , · above deced,ept peUUoner vall.w~ell and truly administer the estate according to law. SwOm to Or affirmed and subsC~b'ed ~ ,.~.__'~.~.~ . '-.-D ~ before~ne this 14th ., da~.'of Shirley L. Gilbert  UARY - ! 2002 '~~~ S ignamre(s) / 57-~.~5,/~/~:z~ NO. 21-02-~6 Estate of GERALD F. GILBERT, JR. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW this 16 day of January 20 02 , in consideration of the petition on the reverse side hereof, satisfactory proof having been present to me. IT IS DECREED that the instrument dated October 3, 1988 and August 16, 1993 described therein be admitted to probate and filed of record as the last will of Gerald F. Gilbert, Jr. and Letters Testamentary are hereby granted to Shirley L. Gilbert Will Book # Page ~ Re3~te~ FEES J.~es Probate, letters, Etc ............ $ 18.00 ~b~ ~a.'ficates ( ) ........... $ 9. O0 ~ttom Kenuh-cYa'tion ....................... $ lO. 50 3~251 x-page ~OTAL $ 50 (717) 763-1121 Filed .... ~I~ .....t.6.r...200-2 .............................. (Sup. Ct. I.D~ No.) . npson Ferr~ Road, Camp Hill, PA 17011 Phone :138607 21-02-56 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS James E. Reid, Jr. and Rebecca D. Reid (each) a subscribing witness to the first codicil dated 8/16/93 presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that they were present and saw Gerald F. Gilbert, Jr the testator,.sign the same and that they signed as a witness at the request of testator in his presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to 6r af£n-med and subscribed befOre me this/4/ lJSlIIl,Notarial Seal Kathleen D. Snyder, Notary Pul~ll~ Lower Allen Twp., Cumberland County My Commission .Expires June 9, 2004 Feni~ylvania Association si Notaries 2622 Walnut Street, Camp Hill, PA 17011 (Address) · (Name) 2622 Walnut Street, Camp Hill, PA 17011 (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of , testat of (one of the subscribing witnesses) the codicil/will presented herewith and that believes the signature on the codicil/will is in the handwriting of to the best of knowledge and belief. Sworn to or affirrned and sub- ' scribed before me this day of ,20__. (Name) (Address) (Name) (Address) For the Register 138605 21-02-56 I, Gerald F. GiLbert, Jr., of 27 Meadow Drive, 'Camp Hill, York County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereJoy revoking ~all Wills and Codicils by me at any time made. ~ I. I direct that all · funeral expenses, legal debts, -expenses of administration and inheritance and estate taxes beccmting due by reason of my death, whether such taxes may be payable -by my estate, or by any recipient of any property, shall be paid by my Executor out of the property paSsing under It~n V of this Will as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain reimburs~zent for any such tax paid by him, even though on proceeds of insurance or other prOperty not passing under this Will.. In the 'absolute discreti°n of my Executor, such taxes may be 'paid inm~diately or payment my be postponed on future or re~minder interests until the time possession thereof accrues to the beneficiaries. ~ II. Upon my death I. bequeath the following items of personalty to the individuals hereinbelow listed if living at the time of my death: (a) my record collection to my son-in-law, Daniel E~ Cale; (b) my book COllection to my daughter, Heidi J: Flurkey; and (c) my "Baron von Stiegel" perfume bottle to my grandson, Luke J. Flurkey, it being my desire that he possess this ite~n as a family heirloc~n and pass it to his children in the future. Page One of Five Gerald F. Gilbert, Jr. er' ~ III. If my wife, Shirley L. Gilbert, has predeceased me, I give, devise and bequeath the follc~ing real estate and personal and cash bequests to the extent they form a part of my estate as follows: (a) 27 M~adow Drive, Camp Hill, PennsylvaD~a., to my daughter, ~retchen L, Cale, if then living, but if not then living, to her issue, per stirpes; (b) Unit 404, Golden Shores Condcmttnium Associates, Inc., 21st Street and Dune Drive, Stone H~rhor, New Jersey to my daughter, Heidi J. Flurkey, if then living, but. if not then living, to my daughter, Gretchen L. Cale, if then living but if not then-living, to her issue, per stirpes. I d~ rect that 'each of these properties that fo~m a part of my estate at the time of my death shall be appraised, and that the difference in value as used for estate tax purposes between the highest valuation, and lowest ~aluation shall be paid in cash, or in kind, by my Executor, out of the residue of my estate to the daughter or her issue, as the case may be Who has received the low~st valued propertY. In the event only one of the properties fo~ns a part of~ my estate at the time of my death then the daUghter, or her issue, as the .case may be, who does not receive such property shall receive frc~ the Executor out of the residue of my estate in cash, or in kind, the difference between zero and the estate tax valuation for the property forming a part of my estate. (c) The sum of Five Thousand and 00/100 ($5,000.00) Dollars, United States currency, to Cc~ty United Methodist Church, 16th and Bridge Street, New Cumberland, PennsylV-~nia to be used for the purchase of a new church organ; (d) Tw~ (2) peg chairs to my daughter, Gretchen L. Cale; (e) Hitchcock chair and grandfather clock to my grandson, Luke J. Flurkey; and Page Tw~ of Five Gerald F. Gilbert, Jr. (f) Two (2) needlepoint chairs to my daughter, Heidi J. Flurkey. ~ IV. I bequeath my automobiles, household and personal effects and other tangible personalty-of like natur~ not heretofore specificaliy beqUeathed, to my wife, Shirley L. Gilbert, if she survives me by thirty (30) days. Should my wife, Shirley L. Gilbert, not be living on the thirty-first (31st). day after my death, I bequeath such tangible personalty to my daughters, or the then living issue of a deceased child, per stirpes, to be divided between th~ by my Executor with due regard for their personal preferences, in as nearly equal shares as ~ractiCal. Any articles not divided between my children, or the then living issue of a deceased child, per stirpes, are to be sold and the proceeds paid to th~ in as nearly equal shares as ~ V? Subject to the provisions of Items II, III or IV herefn, I give, devise and bequeath all of my property, real, perSonal and mixed, not disposed of in the prece4ing portions of this Will to Dr. James F. Fe~man, 6 Oriole Drive, Wy~-,issing, P~runsyl~a, IN TRUST NEVERT~.~, to be held, administered and distributed in accordance with the teanm~ of~ a certain Acgre~_nt of Trust executed by Dr. James F. and any' amendments thereto effective at the time of my death. ~ VI. In the settlement of my estate, my Executrix (hereinafter Executor) and Successor Executor shall possess, among others, the follc~ing powerS to be exercised for the best interests .of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor may deem it advisable to .my estate to do so. Page Three of Five Gerald F. Gilbert, Jr. (b) To v-~ry investments, when deemed desirable by my Executor, and to invest in such bonds, c~,,on trust funds controlled by my Trustee, stocks, notes, real estate mortgages, or other securities or in Such other property, real or personal, as my Executor de,ns wise. (c) In order to effect a division of the principal of my estate or for any other purpose, including any final .distribution, the Executor is authorized to make said divisions or distributions 'of the personalty and realty partly or wholly in kind. If sUch division or distribution is made in kind, said assets'are rec~red to be divided or distributed at their respective v~lues on the date or dates of their division or distribution. (d) To sell either at public or pri~ate sale and upon such tenms and conditions as the Executor may de~n aahrantageous to the estate, any or all real or -personal estate or interests therein owned by the estate severally or in conjunction with Other persons or ac~red after my death by my Executor, and to consulate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make in~.,~ry into the vmlidity of said sale or sales; also, to make, 'execute, acknowledge and deliver any and all deeds, assignments, ·options or other writings which may be necessary or .desirable, in carrying out any of the powers conferred upon my Executor in this Paragraph or elsewhere in my Will. (e) TO mortgage real estate, and to make leases of real estate. (f) To borrow money frc~n any party, to pay indebtedness of mine, or of my estate, expenses of adminiStration or inheritance, legacy, estate or other taxes. Page Four of Five -*% ~ ~ -~l.~ ~ Gerald F. Gilbert, Jr. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate. My executor shall pay expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of the estate, and to otherwise exercise ' all the powers incident to the ownership of such stock. ~ vii. Any person, other than. Shirley L. Gilbert, who shall have died at the time as Testator, or in a cc~mon disaster with him, or under such~ circumstances that it is difficult or impossible to ~detennine who died first, shall be deemed to have predeceased me. If Testator and Shirley L. Gilbert die at the same time, or in a o~,,,on disaster, or under such circumstances that it is difficult or impossible to determine who died first, Testator shall be deemed to have predeceased Shirley L. Gilbert. ~ ~ VIII. I ncm%inate, constitute and appoint my wife, Shirley L. Gilbert, to be Executrix (herein "Executor") of my estate~ Should my wife, Shirley L. Gilbert, fail to qualify for any reason or cease to act as Executor, I appoint my attorney, James E. Reid, Jr., Escalate, 2622 Wa]nut Street, Camp Hill, Pennsylvania, ~as my Successor Executor. My Executor and Successor Executor are specifically r~lieved frcm the duty or obligation of filing any bond or other security. ~ IX. I ncmtinate, constitute and appoint Dr. James F. F~n~an, 6 Oriole Drive, Wyomissing, Pennsylvania as TrUStee of the Trust Created in It~n V of. this my Last Will and Testament. Should Dr. James F. Feeman fail to qualify for any reason or cease to act as Trustee, .I. appoint my attorney, James E. Reid, Jr., 2622 Walnut Street, Camp Hill, Pennsylvania as my Successor Trustee. Page Five of Five Gerald F. Gilbert, Jr. My Trustee and Successor Trustee are specifiCally relieved f;-~]-~ the duty and obligation of filing any bond or other security. IN ~ ~a~, I set my hand and seal to this, my Last Will and Tes_tamant, Us % ~ day of G~T. , ~988. Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and five (5) other typewritten pages, signed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by Gerald F. Gilbert, Jr., the Testator herein named, as and for his Last Will and Testament in our presence, who, at his request, in his.presence and in the presence of each other, have subscribed our names as witnesses whereof. J I, Gerald F. Gilbert, Jr., the Testator whose name is signed to the attached or forgoing instrument, having been duly qualified acco_rding to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my fr~e and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Gerald F. Gilbert, Jr., the Testator, this day of ~, 1988. Gerald ~. Gilb~,- J~.V . NOI'ARIAL SEAL ROSF. ANN NEBINGER, Notary',Public . Harrisburg, Dauphin C~ounty "'., . ~, ~ , , ~e ~esses .~ose ~s ~ si~ ~~t as ~s ~st Will; ~t ~e ~s~tor si~ ~l~ingly ~ ~t~ it ~ ~s f~ ~d ~1~ a~ for ~e ~ses ~~ ~s~; ~t ~ .~cr~g ~ess ~ ~e b~g~.2~ sight of ~e ~s~r si~ ~e Will as a ~ess; ~t to ~e ~st"of ~ ~l~ge ~e ~s~tor ~s at ~t ~ 18 or ~ ~s of. age, of ~so~d ~d ~d ~er no ~~t or ~due ~lu~. ~,~~ , ~esses, ~s ~~yof ~~1988. © 21.02-56 FIST CODICIL TO THE LAST WILL AND TESTAMENT GERALD F. GILBERTt JR. I, GERALD F. GILBERT, JR., of 14 Devonshire Square, Mechanicsburg, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be the First Codicil to my Last Will and Testament dated October 3, 1988. ITEM I. The following new Item III is added to Page 2 and 3 of the aforesaid Last Will and Testament dated October 3, 1988: If my wife, SHIRLEY L. GILBERT, has predeceased me, I give, devise and bequeath the following real estate and personal and'cash bequests to the extent they form a part of my Estate as follows: (a) 14 Devonshire Square, Mechanicsburg, Pennsylvania, to my daughter, Heidi J. Flurkey, if then living, but if not then living, to my daughter, Gretchen L. Cale, if then living but if not then living, to her issue, per stirpes; (b) Unit 404, Golden Shores COndominium Associates, Inc., 21st Street and Dune Drive, Stone Harbor, New Jersey to my daughter Gretchen L. Cale, if then living, but if not then living, to her issue, per stirpes; Page i of 3 I direct that each of these properties that for a part of my Estate at the time of my death shall be appraised and that the difference in value as used for estate tax purposes between the highest valuation and lowest valuation shall be paid in case, or in kind, by my Executor, out of the residue of my Estate to the daughter or her issue, as the case may be who has received the lowest valued property. In the event only one (1) of the properties forms a part of my Estate'at the time of my death, then the daughter, or her issue, as the case may be, who does not receive such property shall receive from the Executor out of the residue of my Estate in cash, or in kind, the difference between zero (0) and the estate tax valuation for the property forming a part of my Estate. (c) The sum of FIVE THOUSAND ($5,000.00) DOLLARS, United State currency, to the Community United Methodist Church, 16th and Bridge Street, New Cumberland, Pennsylvania to be used for the purchase of a new church organ; (d) Two (2) peg Chairs to my daughter, Gretchen L. Cale; (e) Hitchcock chair and grandfather clock to my grandson, Luke J. Flurkey; and (f) Two (2) needlepoint chairs to my daughter, Heidi J. Flurkey. Page 2 of 3 IN WITNESS WHEREOF, I, GERALD F. GILBERT, JR., hereby set my hand to this First .Codicil to my Last Will and Testament dated October 3, 1988 on this {~ day of August, 1993. Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and two (2) other typewritten pages, was on the date thereof signed, published and declared by GERALD F. GILBERT, JR., the Testator herein named, as and for his First Codicil to his Last Will and Testament dated October 3, 1988 in our presence, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses whereof. WITNESS Page 3 of 3 COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : ON THIS, the !~7~day of August, 1993, before me, a notary public, the undersigned officer, personally appeared GERALD F. GILBERT, JR., known to me or proven satisfactorily to be the person whose name is subscribed to the foregoing First Codicil to his Last Will and Testament dated October 3, 1988 in the presence of witnesses and acknowledged that he executed the same for, the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my name and official seal. /Notary /~ublic My Commission Expires: NOTARIAL SEAL STACEY L FINK. Notary Public East Mancheste[ Twp., Yo['.k Co. My Commissio9 '~ ~;..r,~s. 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REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: PA File No.: Gerald F. Gilbert, Jr. December 2, 2001 21-02-0056 SSN: 204-26-5933 To the Register of Wills of Cumberland County, Pennsylvania: 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 April 3, 2002. Name Address Shirley L. Gilbert 145 Devonshire Square Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: none. Date: April 2, 2002 ~ri'LEdquiA~, P.C. P.O. Box 88 Harrisburg, PA 17108 (717) 763-1121 Capacity: X Personal Representative Counsel for Personal Representative 141549 SHUM , WRITER'S DIRECT DIAL NUMBER: 707.909.1809 WRITER'S E-MAIL: reid@shumakerwilliams.com August 30, 2002 Ms. Mary C. Lewis, Register of Wills CUMBERLAND COUNTY COURTHOUSE One Courthouse Squre Carlisle, PA 17013-3387 Estate of Gerald F. Gilbert; Jr; Our File No.: 02-516 Dear Ms. Lewis: PleaSe".find. enclOSed two (2)original· and one (1) copy. of. the:Pennsylvania Inheritance Tax for the Estate of Gerald F. Gilbert, Jr. A check in the amount of $20.00 is also included for the above-referenced estate. Kindly date stamp and return the copy of.the remm to us in the self- addressed stamped envelope provided. Thank you in advance for your assistance in this matter. Very truly yours, · James E. Reid, Esquire JER/ble 146819 Enclosures CORRESPOI~.DENCE: P. O2 BOX 88 HARRIS BURG; pA'l 7108 PHONE:' 7.1~.763.1121 FAX:':717.763.7419 STATE COLLEG:i/?PA 814.234.3211 TOwsoN, MD 410.825.5223 READING, PA 610.929.5808 mail@shumakerwilliams.com EV~*f'500 ~ + (8-00)  COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~'~ DEPT. 280601 HARRISBURG, PA 17128-0601 t-. Z Z o UJ tY O (LAST, FIRST, AND MIDDLE INITIAL F. Jr. (MM-DD-Year) 12/02/200i REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT IDATE OF BIRTH (MM-OD-Year) 04/28/1926 F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Gilbert, Shiriey L. OFFICIAL USE ONLY FILE NUMBER 2 1 -0 2 0 0 5 6 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 2 0 4-2 6-5 9 3 3 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIALSECURITYNUMBER [~] 1. Original Return I'-I 4. Limited Es te D6. Decedent Died Testate (Attach COpy of W'.q) [--] 9. Litigation Proceeds Received D2. Supplemental Retum D4a. Future Interest Compromise (date of death after 12-12.-82) D7. Decedent Maintained a Living Trust (A~tach copy of Trust) O 10. Spousal Poverty Credit (date of dea~ between 12-31-91 and 1-1-95) D3. Remainder Retum (dateofdeath pdor to 12-13-82) [~5. Federal Estate Tax Return Required __ 8, Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch O) ..,THIS :S E~Ti~N' MOST: B'E: ~OMPLETE~:'iALL NAME James E. Reid, Jr. Esquire FIRM NAME (IfApplicable) Shumaker Williams, P.C. TELEPHONE NUMBER (717) 763-1121 COMPLETE MAILING ADDRESS 3425 Simpson Ferry Road P.O. Box 88 (17108) Camp Hill Pa 17011 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 (5) (Schedule E) 6. Join'dy Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Llabd~tJes. & bens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) 9. 13. Charitable and Govemmental 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) ["~ CO.O0 302~J-34.00 .... '0.00 :~- '.0.00 ~ '.270.00 -.:~' ~ 0.00 2~004~677.00 OFFICIAL USE ONLY ' 23~505.50 2~307,081.00 (11) 23,505.50 (12) (13) 2,283,575.50 0.00 (14) 0.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16, Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate transfers, to 2,283~575.50, X 0 (15) spouse tnon-taxab±e) estate insolvent~' 185.00 × .045 (16) X .12 (17) estate insolvent 85.00 X .15 (18) 0.00 0.00 0.00 0.00 19. Tax Due (19) 20. [~ · r · . '11 ,' ' II ~ , ' I~1 I , ~ I~ -,,' I ,~ -, _.' .'.' ~. : '~ :. '- ;/'~:"5, BE'SURE'TO:ANSWER ALL QUESTIONS ON. RE~ERSE:SIDEAND,RECHECK MA~H:::~ 'i-,; 'i :~,~,,,- i Decedent's Complete Address: .STREET ADDRESS 14 Devonshire Square CITY ISTATE PA ments and Credits: (Page 1 Line 19) (1) 7050 0.00 A. Spousal Poverty Credit B. Pdor Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + B + C Total Interest/Penalty ( D + E ) (2) 0.00 0.00 (3) 4.If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make atransfer and: Yes No a. retain the use or income of the properly transferred; ........................................................................... [] [] b. retain the dght 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. ~f death ~ccurred after December12~1982, did decedent transfer pr~perty within ~ne year ~f death . without receiving adequate consideration?. .............................................................................................. [] [] 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON .RESPONSIBLE FOR FILING RETURN ADDRESS 14 Devonshi(e Square · Mecl~anicsburg SIGNATURE OF P~.~y~VE,.....~.....______ ADDRESS (425 ~i'~15~Ferry Roa'~-'~"~ I~,am_..~p/Hill, PA 17011 DATE PA 17050 DATE 8/30/02 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. REV-1503E~+(1-97)~. ~ * ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS& BONDS FILE NUMBER 21 °2 0O56 ip must be disclosed on Schedule F. TEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 302,134.00 Harsco Corporation 9,084 Shares of Common Stock, Par $1.25, CUSIP 001-210-41586410 High 11/30/01 - $33,84 Low 11/30/01 - .$33.18 High 12/03/01 - $33.49 Low 12/03/01 - $33.00 Average $33.26 TOTAL (Also enter on line 2, Recapitulation) $ 302~ 134.00 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY FILE NUMBER 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 NUMBER DESCRIPTION OF DEATH 1. 35.00 Bottle, Perfume-Amethyst, damaged See listed Item No. 1, appraisal attached Collection of Books See listed Item No. 2, appraisal attached Collection of Records, 33 1/3 rpm See listed Item No. 3, appraisal attached 150.00 85.00 TOTAL (Also enter on line 5, Recapitulation) $ 270.00 (If more space ~s needed, insert additional sheets of the same size) REV-1510 EX + (t-97)~ t ~' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 02 0056 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 ',es. 1 DESCRIPTION OF PROPERTY % OF TEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH ' DECD'S. EXCLUSION TAXABLE VALUE NUMBER ATi'ACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 1. Gerald F. Gilbert, Jr. 1,194,027.00 100. 100.00 0.00 IRA Rollover -Vanguard NC #09865140960, 11,331.759 shs Vanguard 500 Index Fund 11/30/01 - $105.37 12/03/01 - $104.48 =Average $104.93 2 Gerald F, Gilbert, Jr. 810,650.00 100. 100.00 0.00 IRA Rollover - Vanguard NC #9865140847 78,984.466 shares Vanguard Total Bond Market Index 11/30/01 - $10.26 12/03/01 - $10.26 Average - $10.26 TOTAL (Also enter on line 7, Recapitulation) $ 2~004,677.0C (If more space is needed, insert additional sheets of the same size) REV-1511EX + (1-97}~ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ;IDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER ITEM NUMBER 5, 6. 7. 9. 10. DESCRIPTION -~NERAL EXPENSES: Parthemore Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Secudty Number(s) / EIN Number of Personal Representative(s) Street Address c~ State Year(s) Commission Paid: AttomeyFees Shumaker Williams, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills of Cumberland County Accountant's Fees Crystal Hackett, CPA Tax Return Preparer's Fees Crystal Hackett, CPA Register of Wills, Cumberland County Death certificates Inventory Tax return Patriot News advertisement notice Cumberland County Law Journal advertisement notice Appraisal - Linden Hall Antiques TOTAL (Also enter on line 9, Recapitulation) AMOUNT 5,000.00 15,500.00 69.50 2,000.00 500.00 9.00 10.00 10.00 212.00 75.O0 120.00 23,505.50 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (~nm COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~.SIDENT DECEDENT SCHEDULE J BENEFICIARIES II. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] Heidi Jo Flurkey 6590 Jonestown Road Harrisburg, PA 17112 S. S. #209-52L9456 Daniel E. Cale 9 Argale LAne Mechancisburg, PA 17055 S. S. #172-52-6210 Luke Flurkey 6590 Jonestown Road Harrisburg, PA 17112 S, S. #176-520-9411 Daughter Son-in-law Grandson FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Bo Not List Tm~ee(s) OF ESTATE 50.00 specific bequest) $85.00 (specific bequest) $35.OO (specific bequest) See Linden Hallappraisal attached ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) 10~.805 REV 9/86 COMMONWEALTH OF PENNSYLVANIA e DEPARTMENT~FHEALTH VITA[~'RE(~ORDS,%, %"~'r' i;~i'~ ....... Register of Wills of CUMBERLAND County, Pennsylvania certificate of Grant of Letters WHEREAS, on the 16th dated October 3rd 1988 No. 2002-00056 PA No. 21-02-0056 ESTATE OF GILBERT GERALD F JR (I~AS'I', r'l~'i', SlUUb~) Late of HAMPDEN TOWNSHIP CUI~E~J-I~-~ND CUU~'I'X , Deceased Social Security No. 204-26-5933 day of January & Auqus5 16th 1993 2002 instruments were admitted to probate as the last will and codicil of GILBERT GERALD F JR late of HAMPDEN TOWNSHIP , CUMBERLAND County, who died on the 2nd day of December 2001 and, WHEREAS, a true copy of the will & codicil as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the count~"of ~UMBERLANb in t~e-~-0-h~e~th o~ ~nnsylvania'~' h~eby certify that I have this day granted Letters TESTAMENTARY to GILBERT SHIRLEY L of my Office the 16th day of January who has duly qualified as Executor(rix) and has agreed to administer the estate according to law, all of which.fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, cARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal 2002. **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) I, Gerald F. Gilbert, Jr., of 27 Mead~ Drive, Camp Hill, York County, Pennsylvania, do make, publish and declare this to be my Last 'Will and Testament, hereby revoking all Wills and Codicils by n~ at any time made. ~ I. I . d'~ that all funeral expenses, legal debts, '~es of administration and inheritance and estate taxes beccr~Cng due by r~ason oi my death, whether such taxes may be payable by my estate or by any recipient of any pr~, . shall be paid by my Executor out of the proper~ passing under It~u V of this Will as an expense and cost of administration of my estate. My Executor shall have no duty or obligation to obtain r~imburs~uent for any Such tax paid by him, even though on proceeds of insurance or other property not passing under this will. In the absolute discretion of my EXecutor, such taxes may be paid i~tely or payment may be postponed on future or r~inder, interests until the time possession thereof accrues to the baneficiaries. ~ II. Upon my death I bequeath the following it~us of persoDalty to the individuals hereinbelc~ listed if living at the time of my death: (a) my record collection to my son-in-law, Daniel El Cale; (b) my book collection to my daughter, Heidi J. Flurkey; and (c) my "Baron yon Stiegel" per~ume bottle to my grandson, Luke J. Flurkey, it being my desire that he possess this it~u as a family heirlocxn and pass it to his children in the future. Page One of Five Gerald F. Gl ] be/~c, Jr. ~ III. If my wife, Shirley L~ Gilbert, has predeceased me, I give, devise and bequeath the following real estate and personal and cash bequests to the extent they fon~ a part of my estate as follows: (a) 27 M~adc~ Drive, Camp Hill, Pennsylvap~a, to my daughter, Gretchen L. Cale, if then living, but if not then living, to her issue, per stirpes; (b) Unit 404, Golden Shores Condc~inium Associates, Inc., 21st Street 'and Dune Drive, Stone _p~rbor, New Jersey to my daughter, Heidi J. Flurkey, if then living, but if not then living; to my daughter, Gretchen L. Ca]e, if then living but if not then living, to her issue, per s~_irpes. I direct that each of these properties that forum a part of my estate at the time of my death shall be appraised and that the di.f~erence in value as used for estate tax purposes bet~n the highest valuation and lowest valuation shall be paid in cash, or in kind, by my Executor, out of the residue of my estate to the daughter or her issue, as the case may be who has received the low~st valued property. Tn the event only one of the properties fo~ns a part of my estate at the time of my death then the daughter, or her issue, as the case may be, who does not receive .such property shall receive fr~n the Executor out of the residue of my estate in cash, or in kind, the -difference-between zero and the estate tax valuation for the property fomming a part of my estate. (c) The sum of Five Thousand and 00/100 ($5,000.00) Dollars, United States currency, to Cc~mnnit}, United Methodist Church, 16th and Bridge Street, New Cumberland, Pennsylvania to be used for the purchase of a new church or,_an; (d) Two (2) peg_ chairs to my daughter, Gretchen L. Cale; (e) Hitchcock chair and grandfather clock to my grandson, Luke J. Flurkey; and Page Two of Five Gerald F. Gilbert, Jr. (f) Two (2) needlepoint chairs to my daughter, Heidi J. Flurkey. ~ IV. I bequeath my aut~n°biles, household and personal effects and other tangible personalty~°f 1 ~ke nature not heretofore specificaliy bequeathed, to my wife, Shirley L. Gilbert, if she survives me by thirty (30) day~. Should my wife, Shirley L. Gilbert, not be living on the thirty-f~t (31st) day after my death, I bequeath such tangible persopa]ty to my .daughters, or the then living issue of a deceased ch/ld, per st~rpes, to be divided between th~n by my Executor with due regard for their personal preferences, in as nearly ~equal shares as practical. Any articles not divided between my children, or the then living issue oi a dec~a~ed child, per st~rpes, are to be sold and the proceeds pa/d to th~n in as nearly ec~a]' shares as ~ V. Subject to the provisions of Iters II, III or IV herein, ! give, devise and bequeath ali of my property, real, personal and mixed, not disposed of in the preceding portions of this Will to Dr. Janie-s--F.-Fe~ran, '6-~Oriole-Drive, -Wyu',',~ssing, Pennsylv-unia, IN TRUST NEVEK~/~.~, to be held, administered and distributed in accordance with the te~ms of a certain Aqrr_ e~T~t of Trust executed by Dr. James F. Fe~man, as Trustee, and ms, as Grantor, on the day of OCT- .., 19 and_any-amandmen%s--the-reto-ef.fective-at-the time of .my death. ~ VI. In the settlement of my estate, my Executrix (hereinafter Executor) and Successor Executor shall possess, among others, the fOllowing pod_rs to be exercised for the best interests of the beneficiaries: (a) To re~in any investn~nts 1 ~ay have at my death so long as my Executor ~y dean it advisable to my estate to do so. Page Three of Five Gera/d F. Gilbert, Jr. (b) To vary investments, when de,hsd desirable'by my Executor, and to invest in such bonds, cu,,~-on trust funds controlled by my Trustee, stocks, notes, real estate mortgages, or other securities o_r in such other p~p~y, real or persomal, as. my Executor de~ns wise. (c) In order to effect a division of the princ'~pal of my estate or for any Other purpose, incl,~ing any final distribution, the Executor is authorized to make said divisions or distributions'of .the personalty and realty partly or wholly in kind. If such division or distribution, is made in kind, said assets a~e rec~¥~ to be d/vided or distributed at theJ_r respect/ye values on the date or dates of their division or distribution. (d) To sell .either at public or private sale and upton such te~ms and conditions as the Executor may desm advantageous to the estate, any or all real or personal estate or interests therein owned by the estate severally or in conjunction with other persons or acceder ed after my death by my Executor, and to cons~,~i~te said sale or sales by sufficient deeds or other insets to the purchaser or purchasers, conv~ying a fee simple title, free and clear of all trust and without obligmtion or liability of the purchaser or purcP=xsers to see to the application of the purchase money or to make inc~y into the v~lidity of said sa~e or sales; also' to make, 'e~e,'-'-~cknc~le~ge and delive~ any and al~-' deeds, assi?mmsnts,-options or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon my Executor in this Parmgraph or elsewhere in my Will. (e) To mortgage real estate', and to make leases of real estate. (f) To borrcw money fr~n any party, to pay indebtedness of mine, or of my estate, expenses of administration or inheritance, legacy, estate or other taxes. Page Four of Five Gerald F. Gilbert, Jr. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate. My executor shall pay expenses of my last illness and (h) To vote any shares of stock which fo~ a part of the estate, and to otherwise exercise all the pomp_rs incident to the o~nership of such stock. ~ VII. Any person, other than. Shirley L. Gilbert, who Shall have died at the time as Testator, or in a c~,,,on disaster with him, or under such circumstances that it. is difficult or impossible to determine who died first, shall be denned to have predeceased m~. If Testator and Shirley L. Gilbert die at the same time, or in a c~,,on disastex, or under such circumstances that it is difficult or inlpossible to determine who died first, Testator shall be deemsd to have predeceased Shirley L. ~ VIII. I nGninat~, constitute and appoint my wife, Shirley L.' Gilbert, to be 'Executrix (herein "Executor") of my estate. Should my w~fe, shirley L. Gilbert, fail to qualify for any reason or cease 'tO. act as..ExecutorT-I "appoint 'my attorney,--Uames E. Reid, Jr., Escalate, 2622 Walnut Street, Camp Hill, Pennsylvania, as my SucceSsor Executor. 'My Executor and Successor Executor'are specifically relieved frcm the duty or obliqation of filinq_any_ bond or other sec_ur_ ity.. ~ IX. I nGninate, constitute and appoint Dr. James F. F~n~mn, 6 Oriole Drive, W~-,gssing, Pennsylvania as Trustee of the Trust created in It~n V of this my Last Will and Tes~t. Should Dr. James F. Feeman fail to qualify for any reason or cease to act as Trustee, I appoint my attorney, James E. Reid, Jx., 2622 Walnut Street, Camp Hill, pennSYlvania as my Successor Trustee. Page Five of Five Gerald F. Gi ] bert, Jr. My Trustee and Successor Trustee are specifically r~lieved fr~n the duty and obligation of filing any bond or other security. ]2~ W~ ~q~, I set my hand and seal to this, my Last Will and Tes_tam~nt, Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and five (5) other t~itten pages, signed at the bottom of each page for security, purposes, was on the date thereof signed, published and declared by Gerald F. Gilbert, Jr., the Testator herein named, as ah~-fd~-~i~-l~-t Will-a~d Te-stamant-in-our-presence, who;--at his-r~quest, in his presence and'in the presence of each other, have subscribed our names as witnesses --- whereof-. ~- I, Gerald F. 'Gilbert, Jr., the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknc~ledge that I signed and executed the instrument as my !~st Will; and ~that I signed it willingly and as my free and voluntary act for the purposes therein expressed. S~rn to or affirmed and acknowledged before me by Gerald F. Gilbert, Jr., the Testator, this ~ day of ~, 1988. Gerald F. Gilb~ ,- Jr .' - NOTARIAL SEAL ROSEANN NEBINGER Notsry. ubhc · Ilertisbur~, Dauphin age, of"so~d ~ ~ ~ no ~~t or ~due ~lu~. j RO~EANN NEB~NGER, No~ar'f Public Ma~i~bu~g, Dauphin Cou~ FIST CODICIL TO THE LAST WILL AND TESTAMENT OF GERALD F. GILBERTm JR. I, GERALD F. GILBERT, JR., of 14 Devonshire Square, Mechanicsburg, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be the Firs~ Codicil to my Last Will. and Testament dated October 3, 1988. ITEM I. The following new Item III is added to Page 2 and 3 of the aforesaid Last Will and Testament dated October. 3, 1988: If my wife, SHIRLEY L. GILBERT, has predeceased me, I give, devise and bequeath the following real estate and personal and Cash bequests to the extent they form a part of my Estate as follows: (a) 14 Devonshire Square, Mechanicsburg, Pennsylvania, to my daughter, H~di J. ~Fl~'e~~ then '~iving, bu~ ~f hot'-then i i~-ing, to-my daughter, Gretchen L. Cale, if then living but if not then living, to her issue, per.stirpes; (b) Unit 404, Golden Shores Condominium Associates, Inc., 21st Street and Dune Drive, Stone Harbor, New jersey to my daughter Gretchen L, Cale, if then living, but if not then living, to her issue, per stirpes; Page i of 3 I direct that each of these properties that for a part of my Estate.at 'the time of my death shall be appraised and that the difference in value as used for estate tax purposes between the highest valuation and lowest valuation shall be paid in case, or in kind, by my Executor, out of the residue of my Estate to the daughter or her issue, as the case may be who has received the lowest valued property. 'In the event only one (1) of the properties forms a part of my Estate at the time of my death, then the daughter, or her issue, as the case may be, who does not receive such property shall receive from the Executor out of the residue of my Estate in cash, or in kind, the difference between zero (0) and the estate tax valuatiOn for the property forming a part of my Estate. (c) The sum of FIVE THOUSAND ($5,000.00) DOLLARS, United state currency, to the Community United Methodist Church, 16th and Bridge Street, New Cumberland, Pennsylvania to be used for the ~_~pu_r~ha_se~of_a_~ew.._-~-hu~ch--o~ga~; (d) Two (2) peg chairs to my daughter, Gretchen L. Cale; (e) Hitchcock chair and grandfather clock to my grandson, Luke J. Flurkey; and (f) Two (2) needlepoint chairs to my daughter, Heidi J. Flurkey. Page Z of 3 IN WITNESS WHEREOF, I, GERALD F. GILBERT, JR., hereby set my hand to this First Codicil to my Last Will and Testament dated October 3, 1988-on this f(P( day of August, 1993. Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and two '(2) other typewritten pages, was on the date thereof signed, published and declared by GERALD F. GILBERT, JR., the Testator herein named, as ....... and_.fo~ his First Codicil to h~.s_~Las~, will and Testament dated October 3, 1988 in our presence, who, at his request' in his presence and in the presence of each other, have subscribed our names as witnesses whereof. ~I~CNES S WITNESS Page 3 of 3 COMMONWEALTH OF" PENNSYLVANIA COUNTY OF DAUPHIN s ON THIS, the /~'~l~day of August, 1993, before me, a notary public, the undersigned officer, personally appeared GERALD F. GILBERT, JR., known to me or proven satisfactorily to be the perSon whose name is subscribed to the foregoing First Codicil to his Last Will and Testament dated October 3, 1988 in the presence witnesses and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my name and official seal. /~Notary ~ublic My Commission Expires: NOTARIAL SEAL STACEY L FINK, Notary Public East Manchester.-Twp.. York Co. Mv Cornmission E~5;res ,Feb. 19. 1-°96 LINDEN HALL AN11OUES 211 OLD SIONE HOUSE ROAI) CARLISLE, PA 17013 717-249-1978 April 1, 2002 TO: 0ames .E. Reid Jr.Attorney 2109 Market Street Camp Hill, Pa. 17011 FROM: William,G. Rowe, APpraiser 211 old' Stone House Road CariJsie, Pa. ~70~: RE: Gerald F. Gilbert Jr. Estate D O D December 2, 2001 14 Devonshire Drive Mechanicsburg, Pa. 17055 Personal Property Appraisal pAGE L/STE_D 2. 3. ]_TEMPS 5ott]e, Perfume-Amethyst,Damaged Collection of 5ook-= Col'~ect~on of }~ecord£, 33 1/3 rpm 35.00 150.00 85.00 Will~am G. ~owe Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters WHEREAS, on the 16th dated October 3rd 1988 No. 2002-00056 PA No. 21z02-0056 ESTATE OF GILBERT GERALD F JR Late of HAMPDEN TOWNSHIP Deceased Social Security No. 204-26-5933 day of January & August 16th 1993 2002 instruments were admitted to probate as the last will and codicil of GILBERT GERALD F JR late of HAMPDEN TOWNSHIP , CUMBERLAND County, *who died on the 2nd day of December 2001 and, WHEREAS, a true copy of the will & codicil as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY · to GILBERT SHIRLEY L who has duly qualified as Executor(rix) and has agreed to administer the estate according to law, all of which fully appears of record in my .Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 16th day of January 2002. **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) I, Gerald F. Gilbert, Jr., of 27 M~a_ dc~ Drive, Camp Hill, York County, Pennsylv-~nia, do make, publish and declare this to be my last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ~ I. I d~rect that all funeral expenses, legal debts, 'expenses of administrmtion and inheritance and estate taxes beccnd~g due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any pro~, shall be paid by my Executor out of the property passing under It~n V of this Will as an expense and cost of administrmtion of my estate. My Executor shall have no duty or obligation to obtain reimburs~m~nnt for any such tax paid by him, even though on pr~ of insurance or other property not passing under this Will. In the absolute disczetion of my Executor, such taxes may be paid ~tely or payment may be postponed on future or r~inder interests until the time possession thereof accrues to the beneficiaries. ~ II. Upon my death I bequeath the following it~ns of persomm]ty to the individuals hereinbelow listed if living 'at the time of my death: (a) my record collection to my son-in-law, Daniel El Ca!e; (b) my book collection to my daughter, Heidi J. Flurkey; and (c) my "Baron von Stie~el" perfume bottle to my grandson, Luke J. Flurkey, it being my desLre that he possess this it~n as a family he,flown and pass it to his children in the future. Page One of Five Gerald F. G~] heft, Jr. ~ III. If my wife, Shirley L. Gilbert, has pmsdeceased me, I give, devise and bequeath the following real estate and personal and cash bequests to the extent they fonn a part of my estate as follows: ~ (a) 27 _M~a~ dc~ Drive, Camp Hill, Pennsylvania, to my daughter, Gretchen L. Cale, if then living, but if not then living, to her issue, per stirpes; (b) Unit 404, Golden Shores Condcxuinium Associates, Inc., 21st Street and Dune Drive, Stone Farbor, New Jersey to my daughter, Heidi J. Flurkey, if then living, but if not then liring, to my daughter, Gretchen L. Ca]e, if then living but if not then living, to her issue, per st_ir p es. I direct that each of these properties that fozm a part of my estate at the time of my death shall be appraised and that the difference in value as used for estate tax purposes bet~c~n the h/ghest valuation .and lowest valuation shall be Paid in cash, or in kind, by my Executor, cut of the residue of my estate to the daughter or her issue, as the case may be who bas received the low~st valued pro~. In the event only one of the properties fozms a part of my estate at the time of my death then the daughter, or her issue, as the case may be, who does not receive such property shall receive frcm the Executor out of the residue of my estate in cash, or in kind, the difference bet~n zero and the estate tax valuation for the pro~ fonning a part of my estate. (c) currency, to Cc~auunity United Methodist Church, 16th and Bridge Street, Cumberland, Pennsylvania to be used for the purchase of a new chUrch organ; The sum of Five Thousand and 00/100 ($5,000.00) Dollars, United States (d) (e) Page Tw~of Five Two (2) peg chairs to mydaughter, Gretchen L. Cale; Hitchcock chair and grandfather clock tomy grandson, Luke J. Flurkey; Gerald F. Gilbert, jr. (f) Two (2) needlepoint cba~ rs to my daughter, Heidi J. Flurkey. ~ IV. I bequeath my automobiles, household and personal effects and other tangible personalty-'of like nature not heretofore specificaliy bequeathed, to my wife, Shirley L. Gilbert, if she survives me by thirty (30) days. Should my wife, Shirley L. Gilbert, not be living on the thirty-first (31st) day after my death, I bequeath such tangible personalty to my daughters, or the then living issue of a deceased child, per stirpes, to be divided betn~n them by my Executor with due regard for their perso~al preferences, in as nearly equal shares as .~ractical. Any articles' not divided betw~=j~ my children, or the then living issue of a deo=~ed child, per st~rpes, are to be sold and the proceeds paid to th~ in as nearly equal-shares as ~ V. Subject to the provisions of Itens II, III or IV herefn, I give, devise and bequeath all of my property, real, personal and mixed, not disposed of in the preceding portions of this Will to Dr. James F. Feeman, 6 Oriole Drive, W~,,~ssing, Pennsylvania, IN TRUST NEVER~4~.RqS, to be held, admiD~-~tered and distributed in accordance with the terms of a certain Agreement of Trust executed'by Dr. James F. and any amendments thereto effective at the time of my death. ~ VI. In the settlement of my estate, my Executrix (hereinafter Executor) and Successor Executor shall possess, among others, the following p~rs to be exercised for the best interests of the beneficiaries: (a) To retain any investments 1 may have at my death so long as my Executor may dean it advisable to my estate to do so. Page Three of Five Gerald F. Gilbert, Jr. (b) To vary investments, when deemed desirable by my Executor, and to invest in such bor~_~$, c~,',~on trust funds controlled by my Trustee, stocks, notes, real estate mortgages, or other securities or in such other urope~, real or personal, as my Executor de~ns wise. (c) in order to effect a division of the principal of my estate or for any other purpose, including any final distribution, the Executor is authorized to make said divisions or distributi°ns of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, sa/d assets are rec~;-ed to be d/added or distributed at their respeciJv~ values on the date or dates of their division or distribution. (d) To sell either at public or private sale and upon such tennns and conditions as the Executor may de~n adarantageous to the estate, any or all real or personal estate or interests therein owned by the estate severally or in conjunction with other persons or acceder ed after my death by my Executor, and to cons~,',~te said sale or sales by sufficient deeds or other instruments to the purchaser Or purchasables, conveying a fee simple title, fr~e and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of sa/d sa~e or sales; also, to make, ....... exec~e'~'~'~0~dge' a~d deliver any and all deeds, assignments,, options or other writings which may be necessary or desirable, in carry~ out any of the powers conferred upon my Executor in this Paragraph or elsewhere in my Will. (e) To mortgage ~ estate, and to make leases of real estate. (f) To borrow money fr~m any party, to pay indebtedness of mine, or of my estate, expenses of administ_r~tion or inheritance, legacy, estate or other taxes. Page Four of Five Gerald F. G~]bert, Jr. (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate. My executor shall pay expenses of my last illness and funeral expenses. (h) To vote any shares of stock which form a part of the estate, and to otherwise exercise all the powers incident to the ownership of such stock. ~ VI/. Any person, other than Shirley L. Gilbert, who shall have died at the time as Testator, or in a oa,,,on disaster with him, or under such cLrcumstances that it is difficu/t or impossible to determine who died first, shall be d~ued to have predeceased me. If Testator and Shirley L. Gilbert die at the same tim~, or in a cc, ti,on disaster, or under such cJ_rcumstances that it is difficult or impossible to determine who died first, Testator shall be deemed to have predeceased Shirley L. ~ VIII. I n~uinate, constitute and appoint my wife, Shirley L.' Gilbert, to be ExecutrLx (herein "Executor") o~ my estate. Should my wife, shirley L. Gilbert, fail =_to.~=.q~a_ !ify for _any .reason or.. cease=_to act_--as=. Executor-,-:I-appoint-my=-attorney~,-.James E. Reid, Jr., Esquire, 2622 Walnut Street, Camp Hill, Pennsylvania, as my Successor Executor. My Executor and Successor Executor ar~ specifically relieved frc~ the duty or obligation of filing any bond or other security. ~ IX. I ncnttnate, constitute and appoint Dr. James F. Fe~m~n, 6 Oriole Drive, Wy~uissing, Pennsylvania as Trustee of the Trust created in It~ V of this my Last Will and Testament. Shou/d Dr. James F. F~-~nn fail .to qualify for any reason or cease to act as Trustee, I appoint my attorney, James E. Reid, Jr., 2622 Walnut Street, Camp Hill, Pennsylvan/a as my Successor Trustee. Page Five of Five Gerald F. Gilbert, Jr. My Trustee and Successor Trustee are specifically r~lieved f~u. the duty and obligation of filing any bond or other security. 1~ ~ ~, I set my hand and seal to this, my last Will and Tes_tament, ~s % ~ ~y of G~T. , ~988. Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and five (5) other typewritten pages, signed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by Gerald F. Gilbert, Jr., the Testator herein named, as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses I, Gerald F. Gilbert, Jr., the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified acco_rding to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my fr~e and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Gerald F. Gilbert, Jr., the Gerald ~. G~]b~r{,-J~.v' NOTARIAL SEAL , j ROS['ANN NEBING[R. Notary Public t Harrisbur~ Dauphin County tO ~e a~~ or fo~o~g'~~t, ~g d~y ~a]~fi~ ac~~ ~ 1~, do de~se ~d ~y ~t ~ ~ p~s~t ~ saw ~e ~~r si~ ~ ~~ ~e ~~t as ~s ~st Will; ~t ~e ~s~r si~ ~l]~ngly ~ ~~ it ~ ~s ~ ~ ~l~ a~-for ~e ~ses ~~ ~s~; ~t ~ ~cr~g ~ess ~ ~e h~ ~ sight' of ~e ~s~r si~ ~e Will as a ~ess; ~t ~ ~e ~st of ~ ~]~ge ~e ~s~tor ~s at ~t ~ 18 or ~ ~s o~. age, of sold ~ ~ ~ no ~~t or ~due ~lu~. s .cr ~.~~., ~esses, ~s ~~y of ~~~ 1988. j ROSEANN NEB~N$ER. Notery.Public j H, rrisburg. Dauphin Coun~ j ~ ~i~i~ bpire& ~r~ 14, FIST CODICIL TO THE LAST WILL AND TESTAMENT OF GERALD F. GILBERT, JR. I, GERALD F. GILBERT, JR., of 14 Devonshire Square, Mechanicsburg, Cumberland County, Pennsylvania, do hereby make, publish and declare this to be the First Codicil to my Last Will. and Testament dated October 3, 1988. ITEM I. The following new Item III is added to Page 2 and 3 of the aforesaid Last Will and Testament dated October 3, 1988: If my wife, SHIRLEY L. GILBERT, has predeceased me, I give, devise and bequeath the following real estate and personal and cash bequests to the extent they form a part of my Estate as follows: (a) 14 Devonshire Square, Mechanicsburg, Pennsylvania, to my daughter, Heidi J. Flurkey, if then living, but if not then living, to my daughter, Gretchen L. Cale, if then living but if not then living, to her issue, per stirpes; (b) Unit 404, Golden Shores Condominium Associates, Inc., 21st Street and Dune Drive, Stone Harbor, New Jersey to my daughter Gretchen L. Cale, if then living, but if not then living, to her issue, per stirpes; Page i of 3 I direct that each of these properties that for a part of my Estate'at the time of my death shall be appraised and that the difference in value as used for estate tax purposes between the highest valuation and lowest valuation shall be paid in case, or in kind, by my Executor, out of the residue of my Estate to the daughter or her issue, as the case may be who has received the lowest valued property. 'In the event 'only one (1) of the properties forms a part of my Estate at the time of my death, then the daughter, or her issue, as the case may be, who does not receive such property shall receive from the Executor out of the residue of my Estate in cash, or in kind, the difference between zero (0) and the estate tax valuation for the property forming a part of my Estate. (c) The sum of FIVE THOUSAND ($5,000.00) DOLLARS, United State currency, to the Community United Methodist Church, 16th and Bridge Street, New Cumberland, Pennsylvania to be used for the purchase_o~__a_new_church organ; ..... (d) Two (2) peg chairs to my daughter, Gretchen L. Cale; (e) Hitchcock chair and grandfather clock to my grandson, Luke J. Flurkey; and (f) Two (2) needlepoint chairs to my daughter, Heidi J. Flurkey. Page 2 of 3 IN WITNESS WHEREOF, I, GERALD F. GILBERT, JR., hereby set my hand to this First Codicil to my .Last Will and Testament dated October 3, 1988 on this ~(~ day of August, 1993. Gerald F. Gilbert, Jr. The preceding instrument, consisting of this and two (2) other typewritten pages, was on the date thereof signed, published and declared by GERALD F. GILBERT, JR., the Testator herein named, as and for his First Codicil to his Last Will and Testament dated October 3, 1988 in our presence, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesSes whereof. WITNESS Page 3 of 3 COMMONWEALTH OF'-PENNSYLV~.NIA : : ss. COUNTY OF D~UPHIN : ON THIS, the /~'~day of August, 1993, before me, a notary public, the undersigned officer, personally appeared GERALD F. GILBERT, JR., known to me or proven satisfactorily to be the person whose name is subscribed to the foregoing First Codicil to his Last Will and Testament dated October 3, 1988 in the presence o~ witnesses and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my name and official seal. /~Notary ~ublic My Commission Expires: NOTARIAL SEAL STACEY t.. FINK. Notary Public East Manchester '[wp., York Co. My Commission 'E~o~res .Feb. 19. 1996 0 INVENTORY Estate of Gerald F. Gilbert, Jr. No. 21 02 0056 also known as Date of Death 12/2/01 Social Security No. 204-26-5933 , Deceased Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the fOllowing inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory.' I/We verify that the statements made in this inventory are true and correct. I/VVe understand that false statements herein made. ar6 subje-ct'~0 the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. ~' Personal Representative: Name (~f Attorney: James E. Reid~ Jr. Shirley L. Gilbert. I.D. No.: 18032 14 Devonshire S~I., Me(~h~'hicsbur,q,-PA'-'" Dated August 30, 2002 Address: 3425 Simpson Ferry Road Camp Hill PA 17011 Telephone: 717-909-1809 Description Schedule B - Stocks and Bonds Schedule E- Miscellaneous Personal Property Schedule G - Miscellaneous Non-Probate Property Schedule H - Funeral Expenses and Administrative Costs (Attach Additional Sheets if necessary) Value 302,134.00 270.00 '2,004,677.00 '23,505.50 Total 2,307,081.00 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 COMMONWEALTH OF PENNSYLVANIA · :SS COUNTY OF CUMBERLAND ' Shirley L. Gilbert, being duly appointed.Executrix according to law, depgses and says that she Shirley L. Gilbert, Executrix of the Estate of Gerald F. Gilbert late of Mechanicsburg Borough, Cumberland County, Pennsylvania, deceased and that the within is an inventory made. by Shirley L. Gilbert, the said Executrix of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania and that the figures oPposite each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn to and subscribed before me this 30th day of August ,2002. Notary Sigmiture: ~ ' Notarial Seal .... ! Kathleen D. Snyder, Notary Public ! Lower Allen l'vip., Cumberland County / My Commission Expires June 9, 2004 1 Member, Pennsylvania Associat. ion ot Notaries Executok - Administrator 1/4 Devonsh±re Square Mechanicsburg, PA 1705'5 Address Date of Death 21 Day 2001 hi December Month Year "' g ? 0 > © © BUREAU OF INDIVIDUAL TAY~i~ ZHHERZTAHCE TAX DTI/TSZON DEPT, Z80601 HARRTSBURG,, PA 171Z8-0601 JAMES E REID JR ESQ SHUMAKER WILLIAMS PO BOX 88 CAHP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ReCO,*(~,5,~.:.. ~,ii,. :*, .',$,;~ '2~f DATE' F!"g'~:i*V?e~ ~:~f ~/?iii~ ESTATE OF DATE OF DEATH FTLE NUMBER ACN PA 1701~1ul~E3'':'~'~:-:?',' :..,,2,~ .~. lO-2Z-ZOOZ GILBERT 12-02-2001 21 02-0056 CUMBERLAND 101 Amoun~ RemJ~ad REV-15~7 EX AFP (01-0~') GERALD F : HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-15~7 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GILBERT GERALD F FILE NO. 21 02-0056 ACN 101 DATE 10-22-2002 TAX RETURN gAS: ( ) ACCEPTED AS FILED ( X~ CHANGED sEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Es~a~e (Schedule A) :~. $. 6. 7. 8. ORIGINAL RETURN (1) S*ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par*nership Zn~eres~ (Schedule C) ($) Mortgages/No,es Recalvable (Schedule D) (~) Cash/Bank Daposi*s/Hisc. Personal Proper~y (Schedule E) (5) Joln~ly O~ned Proper*y (Schedule F) (6) Transfers (Schedule G) (7) To*al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Cos'~s/Hisc. Expenses (Schedule H) 10. Deb*s/Nor~gage Liabilities/Liens (Schedule Z) 11. To'al Deduc~:ions 12. Na~ Value of Tax Ra~urn 15. 1~. (9) (10) .0O 302~13~.00 .00 .00 270.00 .00 Z~OOR~677.00 CharA~able/Governmen~al Bequests; Non-elec~ed 9115 Trusts (Schedule J) Na~ Value of Es~a~a Sub~ac~ ~o Tax 23,505.50 .0O NOTE: To insure proper cradi~ *o your accoun% SUbmi* *ha upper portion of ~his form ~i~h your ~ax payment. NOTE: 2,307,081.00 INTEREST IS CHARGED THROUGH 11-06-ZOOZ ~ AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM (~s) 2,285,575.50 x O0 = .00 (16) 185.00 x 0~5 = 8.52 (17}. .00 x 12 = .00 (18), 85.00 x 15 = 12.75 (19)= 21.07 AMOUNT PA/D TOTAL TAX CREDIT BALANCE OF TAX DUEJ INTEREST AND PEN. I TOTAL DUE I' ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. ASSESSMENT OF TAX: 15. Amoun'l: of Line 1~ a~ Spousal ra~e 16. Amount of Line 1~ taxable at Lineal/Class A rata 17. Amount of Line 1~ a~ Sibling ra~e 18. Amoun~ of LAne 1~ ~axable a* Colla~caral/Class B ra~e 19. Principal TaX Due TAX CREDITS ! PAYHENT RECEiPi DISCOUNT DATE NUMBER TNTEREST/PEN PA/D .00 21 .07 .ZZ 21.29 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REQUIRED. ZF TOTAL DUE TS REFLECTED AS A "CRED/T" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TRTS FORH FOR ZNSTRUCTTONS.) Zf an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. (11) (12) 2,283,575.50 (15) . O0 (~) 2,283,575.50 RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNZN- ZSTRATZVE 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 8 (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 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 ZOO0. (72 P.S. Section 91~0). 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 NILLSj AGENT 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 ere available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling thm special 2~-hour answering service for fores ordering: 1-800-362-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-3020 ITT only). Any party in'interest not satisfied with the appraisement, allowance, or disallowance o~ deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: 7-written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. *' Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of lndividua! Taxes, ATTN: Post Assessment Reviea 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-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five perce~t (52) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016~. All taxes ahich 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. Tho appllc~ble interest rates for 1982 through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 202 .0005~8 i992 91 , .000247 1983 162 .000~$6 1993-199~ 72 .000192 198q 112 .000301 1995-1998 91 .000Z~7 1985 132 .000356 1999 71 .000192 1986 102 .00027~ ZOO0 82 .000219 1987 92 .0002~7 ZOO1 92 .0002~7 1988-1991 112 .000301 . ZOOZ 62 .OOO16fi --Xnterest is calculated as fallows: 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 made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) '~ INHERITANCE TAX ExPLANA¥ibN COMMONWEALTH oF PENNSYLVANIA · DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Gerald F. Gilbert, Jr. 2102-0056 REVIEWED BY ACN CHARLES WRIGHT 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Specific bequest~ are taxable outright to the beneficiary. ROW Page 1 GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA :ORPHANS' COURT DIVISION .NO. On the Petition of Shirley L. Gilbert FINAL ORDER OF COURT FOR THE AMENDMENT OF THE REVOCABLE TRUST AGREEMENT DATED OCTOBER 3~ 1988 ADJUDGED and DECREED, that Dr. James F. Feeman, as the Trustee of the Gerald F. Gilbert, Jr., Revocable Trust Agreement dated October 3,~ 1988, will have the authority to: 1. Add the Grantor's daughter, Heidi J. Flurkey, as successor Trustee to the Trust Agreement; and 2. Amend Article VI of the Trust Agreement to distribute the Trust assets outright to the Grantor's daughters, in equal shares, upon~ the death of the Grantor's wife. BY THE COURT: GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 On the Petition of Shirley L. Gilbert : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS.' COURT DIVISION · No. ;t PETITION TO AMEND REVOCABLE TRUST AGREEMENT TO THE HONORABLE PRESIDENT JUDGE OF SAID COURT: NOW COMES, Petitioner, Shirley L. Gilbert, by and through her attorney, Marielle F. Hazen, Esquire, and files the within Petition to amend the Gerald F. Gilbert, Jr., Revocable Trust Agreement dated October 3, 1988, and in support hereof, avers as follows: 1. Gerald F. Gilbert, Jr., executed a Revocable Trust Agreement on October 3, 1988 (hereinafter referred to as the "Trust Agreement"). A copy of the Trust Agreement is attached hereto as Exhibit "A." 2. Gerald F. Gilbert, Jr., Grantor of the Trust Agreement, died testate on December 2, 2001. Gerald F. Gilbert, Jr., was survived by his wife, Shirley L. Gilbert, of 14 Devonshire Square, Mechanicsburg, Pennsylvania 17050, and his two daughters: Heidi J. Flurkey, of 6590 Jonestown Road, Harrisburg, Pennsylvania 17112; and Gretchen L. Cale, of 9 Argali Lane, Mechanicsburg, Pennsylvania 17055. 3. Dr. James F. Feeman, of 2000 Cambridge Avenue, Apt. 353, Wyomissing, Pennsylvania 19610, is the Trustee of the Trust Agreement. 4. Pursuant to the terms of the Trust Agreement, the Trust is to be held for the benefit of Shirley L. Gilbert during her lifetime. 5. After the death of Shirley L. Gilbert, the Trust Agreement provides for the Trust to be held for the benefit ofHeidi J. Flurkey and Gretchen L. Cale (the "daughters") as follows: (a.) One-Third (1/3) of the balance of the trust is to be distributed in equal shares to the daughters at the death of Shirley L. Gilbert; (b.) One-Third (1/3) of the balance is to be distributed to ~the daughters four (4) years after the death of Shirley L. Gilbert; and (c.) The remaining Trust assets are to be distributed to the daughters ten (10) years after the death of Shirley L. Gilbert. 6. The Grantor's daughters are currently forty-four (44) and forty-two (42) years of age. 7. The assets contained in the Trust Agreement are currently Three Hundred Thousand Dollars ($300,000.00) in stocks. 8. The Trustee, Dr. James F. Feeman, is eighty-two (82) years of age and has some health concerns. 9. Shirley L. Gilbert wants to ensure a smooth transition should Dr. Feeman be unable to continue serving as Trustee. 10. Grantor and Shirley L. Gilbert's daughter, Heidi J. Flurkey is willing to serve as successor Trustee. 11. The current Trustee, Shirley L. Gilbert and the Grantor's other daughter, Gretchen L. Cale, all agree to the appointment of Heidi J. Flurkey as successor Trustee. (Attached hereto as Exhibits "B" and "C" are Joinders of Gretchen L. Cale and Dr. James F. Feeman). 12. Shirley L. Gilbert believes the Grantor, her husband, expected the Trust Agreement to be funded with significantly more assets than the Three Hundred Thousand Dollars ($300,000.00) actually held in the Trust. 13. Shirley L. Gilbert believes it is unreasonable and unnecessarily costly to continue holding.assets in the Trust Agreement for ten (10). years after her death. 14. Shirley L. Gilbert, Dr. James F. Feeman, Heidi J. Flurkey, and Gretchen L. Cale all join in this request to amend the Trust to provide for full outright distribution upon the death. of Shirley L. Gilbert. (Joinders of all interested parties are attached hereto as Exhibits "D," "E," and "F"). 15. Petitioner requests this Honorable Court to permit the Trustee to amend the Trust Agreement, as follows (A copy of the proposed Amendment is attached hereto as Exhibit "G"): a. Petitioner requests this Honorable Court to permit the Grantor's daughter, Heidi J. Flurkey, to be appointed as successor Trustee to the Trust Agreement, in the event of the current Trustee's death, renunciation, or inability whatsoever to act as Trustee. b. Petitioner also requests this Honorable Court to permit the Trustee to amend Article VI of the Trust Agreement to distribute the Trust assets outfight to the Grantor's daughters upon the death of the Grantor's wife. WHEREFORE, Petitioner respectfully requests this Honorable Court to enter an Order authorizing the Trustee of the Gerald F. Gilbert, Jr., Revocable Trust Agreement to designate Heidi J. Flurkey as successor Trustee and to provide for full distribution to the remainder beneficiaries after the death of Shirley L. Gilbert. Respectfully submitted, JAN L. BROWN & ASSOCIATES Date: Attorney for Petitioner Attorney ID No. 68003 845 Sir Thomas Court, Suite 12 Harrisburg, Pennsylvania 17109 (717)541-5550 COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN · SS: On this, the c~ J day of 0~., 2002, t~efore me, the undersigned officer, personally appeared Dr. James F. Feeman, who, being duly sworn according to law, does depose and say that the facts set forth in the foregoing Petition are tree and correct to the best of his knowledge, information and belief. IN WITNESS WHEREOF, I hereunder set my hand and official seal. SWORN to and subscribed before me this ~2~] day of ,2002. Public NOTARIAL SEAL ~$~ICA 1. HOLLAND, NOTARY PUBLIC glTY OF HARRISBURG, DAUPHIN COUNTY COMMISSION EXPIRES MARCH 4, 2006 VERIFICATION I verify that the statements made in this Petition are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904, relating to unswom falsification to authorities. Shirley L. Gilb~ert ~xhibit "A'~ ~4T.q ~~ OF ~UST, made and entered into this ~ ~ day of C? , County, Pennsylv-unia, party of the first part, hereinafter called "Grantor", and-DR. JAMES F. FEEMAN, of 6 Oriole Drive, W~ssing, Pennsylv-onia, party of the second part, hereinafter called "Trustee". W~FREAS, the Grantor desires to create a RevoCable Trust cont~inJ_ng certain assets for the purposes as hereinafter set ~orth. B[7~, ~/EREFCRE, in consideration of the mutual covenants and agreements herein contained, it is agreed by and betw~_n the parties hereto as follows: ARTICr~. I. It is agreed that Grantor, or any other party or person, frcm time to time, may make any assets,, subject to the tenns of this Agreement by transfer during his lifetime, or by Will. AR~/CLE II. Upon receipt by the Trustee of any assets prior to or by reason of the death of Grantor, the Trustee shall hold, administer and distribute said assets, proceeds and funds IN TRUST NEVERT~RW.F. SS, under the following tenns and conditions of this Agresment of Trust. AR~ICr.F. III. During the lifetime of Grantor, Trustee shall pay the entire net incc~e from the Trust Estate in convenient J_nstallments to Grantor or otherwise as he may from. time to time direct in writing, and the Trustee shall also pay to him such part or all of the principal of the Trust Estate as he shall request in writing frcm time to time. If at any time or times Grantor is under a legal disability, or by reason of illness or mental or physical disability is, in the opinion of the Trustee, unable to properly manage his affairs, the Trustee shall use the Lnccme and such part or all of the principal of the Trust Estate as it deems necessary or advisable, in such manner as it deems best, for the care, support, comfort and w~lfare of the Grantor, or for any other purpose the Trustee deems to be for the best interests of the Grantor. ARTICLF. IV. From and after the death of the Grantor, the Trustee shall divide all of said assets, proceeds or funds into tw~ (2) parts, each of which shall be held in Trust and constitute a separate Trust Fund, to be known as "Trust A" and "Trust B". From the proceeds or funds owned by Grantor and other assets transferred by Grantor's Will, there shall be placed in, and be part of, Trust A an amount equal to the lesser of (a) the maximum marital deduction allowable for federal estate tax purposes, and (b) the minimum amount which after taking into account all credits and deductions available to Grantor's estate for federal estate tax purposes, will result in no federal estate tax. If any property not passing um~er this Article qualifies for the marital deduction or any similar benefit allowable under the federal estate tax law in force when Grantor dies, the value of that property sba] l be taken into consideration in detenmin/ng the size of this bequest. No property ineligible for the marital deduction or for any similar benefit shall be allocated to this bequest. Notwithstanding anything herein to the contrary, any distributions wholly or partly in property in order to supplement the provisions hereof, shall be distributed at the Value or values, fairly representative on the date or dates of distribution, of. appreciation or depreciation, in the value of all property available for distribution in satisfaction hereof. AR~IC~.R V. The following provisions shall apply to Trust A: (a) The Trustee shall have, hold, manage, invest and reinvest the principal of said Trust, collect the income, and, beginning at Grantor's death, pay over the net inccme in ~terly installments to Grantor's wife, SHIRLEY L. G77.BERT, during her lifetime. The Trustee shall f~. time to time pay directly to Grantor's wife, or a person designated by her, such amounts of the principal of this Trust as Grantor's wife may at any time and frc~ time to time request in writing, delivered to said Trustee, or such amounts as the Trustee, in its discretion, deems necessary for her proper support, maintenance, hospital, medical, nursing and nursing hc~e care, if, in the opLnion of the Trustee, her other income is insufficient for these purposes, or on account of legal disability, mental or physical disability, by' reason of illness, Grantor's wife is unable to properly manage her affairs. (b) Upon the death of said wife during the continued existence of this Trust, the Trustee shall convey and pay over all of the r~ining assets, whether corpus or incc~e, to or for the benefit of such person or persons or corporation or corporations, or the estate of said wife, in such amounts o~ proportions, and in such lawful interests or estates, whether absolutely or in trust, as said .wife, only by specific reference to this Power of Appointment, may have directed either by instrument filed with the Trustee during her lifetime or by her Last Will and Testament. This Power of Appointment shall be exercisable by said wife alone and in all events. If the above Power of Appointment is for any reason not validly exercised by said wife in whole or in part during her lifetime or in her I~st Will and Testament, then upon her death such portion or all of the principal of this Trust or such interests and estates therein as shall not have been validly appointed by her shall be added to the assets governed by Article VI of this Agreement of Trust. (c) Notwithstanding anything to the contrary contained in this Agreement of ~k~st, the 'Prustee of this Trust shall not retain beyond a reasonable time any property which may at any time be or bec~me unproductive, nor shall it invest in unproductive property. (d) If said wife should not survive the Grantor, then the provisions of this Article shall be void, and the assets, proceeds and funds which would have constituted the foregoing Trust shall be placed in Trust B and shall be governed by Article VI herein. AR~ICLR VI. The foregoing provisions shall apply to Trust B: (a) The Trustee shall have, hold, manage, invest and reinvest the principal of said Trust, collect the inccme, and pay over the net income in quarterly installments to Grantor's wife, SHIRLEY L. GILBERT, as the Trustee deems acb.~isable Ln its absolute discretion. (b) The Trustee shall pay to or expend and apply for the benefit of Grantor's wife, SHIRLEY LJ GII.~ERT, such amount of principal under this Trust B as said Trustee, in its discretion, de~ms necessary or desirable from1 time to time for her medical care, support and welfare, taking into consideration all other inccme and sources of support available to said wife frc~ all sources known to said Corporate Trustee and then~ only after exhaustion of all assets comprising Trust A. (c) In addition, Grantor's wife may, upon written request to the Trustee, withdraw fr~m the principal of Trust B annually, but on a non- accumulative basis, the greater of Five Thousand ($5,000.00) Dollars or five percent (5%) of principal each year. (d) .Upon the death of Grantor's wife, or if she has predeceased Grantor, then~ upon Grantor's death the Trustee shall distribute an amount equal to one-third (1/3) of the assets of this Trust, in equal parts, to Grantor's then living daughters, or to their issue, per stirpes. (e) Until final distribution of the assets of this Trust, the Trustee sb~ll hold, manage, invest and reinvest the rem~uing principal and collect the incc~e, and pay over the net inc~e in q~arterly installments in equal shares to Grantor's then living daughters, or to their issue, per stirpes. (f) The Trustee may, in his sole discretion, pay to or expend and apply for the benefit of Grantor's then living daughters, or their issue, per stirpes, such amounts of principal under this Trust B, as said Trustee de~us necessary for their medical care, support, w~lfare or education, taking into consideration all other inc~ue and sources of support available to Grantor's then living daughters, or their issue, per stirpes, fr~m all sources known to said Trustee. (g) Five (5) years after the later of the death of Grantor's wife, or if she has predeceased him, Grantor's death, the Trustee shall pay over one-third (1/3) of the assets of. this Trust, in equal parts, to Grantor's then living daughters, or to their issue, per stLrpes. Ten (10) years after the death of the later of Grantor's wife, or if she has predeceased h/m, Grantor's death, this Trust shall ten~inate and the Trustee shall distribute the r~ning assets of this Trust in equal shares to Grantor's then living daughters, or to their issue, per ~tirpes. AR~ICLW. VII. No part of the inccme or principal of the property held under these Trusts shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net incc~e and the principal to the parties herein designated, as their interests 'may appear, without regard to any attempted anticipation (except as specifically provided in this instrument), pledging or assignment by any beneficiary under a Trust, and without regard to any claim thereto attachment, seizure or other process against said or attempted levy, beneficiary. · AR~I~.R VIII. The Trustee shall possess, among others, the following powers, to be exercised for the best interests of the beneficiaries: (a) To vary or to retain investments, when deemed desirable by the Trustee, and to invest in such bonds, cc~r~n trust funds .controlled by the Trustee, stocks, notes, real estate mortgages or securities, or in such other property, real or personal, as the Trustee shall desm wise. (b) In order to effect a division of the principal of a Trust or for any other purpose, includ/ng any final distribution of a Trust, the Trustee is authorized to make said division or distribution of the personalty and realty, partly or wholly in kind. If such divisions or distributions are made in kind, said assets are to be divided or distributed at their respective value(s) on the date(s ) of their division or ~istribution. (c) To sell either at public or private sale and upon such ten~s and conditions as the Trustee may deem advantageous to a Trust, any or all 6 real or personal estate or interests therein owned by a Trust severally or in conjunction with other persons, and to consunmate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money, or to make inquiry into the validity of said sale or sales; also to make, execute, acknowledge aD~ deliver any and all deeds, assists, options or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon the Trustee in this Paragraph or elsewhere in this Lnstrument. (d) To mortgage real estate and to make leases of real estate. (e) To borrow money frc~ any party to pay indebtedness of a Trust and taxes; the provisions of this Paragraph shall not, however, authorize any borrowing fr~m Trust A. (f) To pay all costs, expenses and charges in connecti°n with the administration of a Trust including a reasonable ccm~ensation to agents, investment counsel, brokers, accountants, attonneys and the like. (g) All estate, inheritance and other taxes which are payable by reason of Grantor's death in respect to any assets received by the Trustee, and any interest or penalty thereon, shall be paid from the assets constituting Trust B. (h) To execute proxies, powers of attorney and similar acts and vote any shares of stock which fozm a part of a Trust. (i) TO assign or to hold in a Trust an undivided portion of any asset. AR~ICLW. IX. It is agreed that the Grantor may by instrument in writing, delivered to~ the Trustee, modify, alter or revoke this Agreemeat in whole, or in part, provided that the duties, powers, cca~p~nsation and liability of the Trustee shall not be changed without its written consent. A~U/C~.w.X. No bond or other security for the faithful performance of duties hereunder shall be recruited of any Trustee. ARTIC~.w. XI. No Trustee or individual serving in his capacity as such shall be liable for any action or default in connection wi th the administration of this Trust, unless caused by his own gross negligence or by a willful c~L,,,,~ssion by him of an act in breach of trust. AR~ICLW. x/¥. The Trustee herein shall be entitled to receive annually compensation for services hereunder in accordance with the no~nally acceptable schedule of compensation paid a Corporate Trustee in the HarriSburg, Pennsyl~a area for similar services. when"those services are perfommed. IN ~ WH~OF, GERALD F. GILBERT, JR. has hereunto set his hand and seal, ~and DR. JAMES F. FEEMAN has. hereunto set his hand and seal as Trustee; and all on the day and year first above written. GERALD F. GII.MERT, JR. (s~) (S~L) COMMONWEALTH OF PENNSYLVANIA' ) ) ss. COUNTY OF DAUPHIN ) On this, the ~ day of ~~_j~ , 1988, before me, a Notary Public, the undersigned officer, personally appeared GERALD F. GILBERT, JR., known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. .LN WI'INESS WHEREOF, I hereunto set my b~m~d and official seal. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN On this, the 3~ day of ) ) ss. ) , 1988, before me, a Notary Public, the undersigned officer, personally appeared DR. JAMES F. FEEMAN, known to me (or satisfactorily proven) to be the person whose nam~ is subscribed to the withJ~ instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official .seal. Notary Public GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : : NO. On the Petition of Shirley L. Gilbert JOINDER I, GRETCHEN L. CALE, join in this Petition to Amend Revocable Trust Agreement, L. filed by Shirley~F5 Gilbert, to designate Heidi J. Flurkey as successor Trustee of the above- captioned Trust Agreement. Wimess: COUNTY OF · ON THIS, the ],[o day of ~ ~.t~ ,2002, before mca Notary Public for the Commonwealth of Pennsylvania, personally appeared GRETCHEN L. CALE, known to me to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notary Public /c// Sw~ara Twp,, Dauphin County My Comndssion Expires Oct. 17, 2005 Exhibit "B" IN RE: GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. On the Petition of Shirley L. Gilbert ' JOINDER I, DR. JAMES F. FEEMAN, join in this Petition to Amend Revocable Trust Agreement, k. filed by Shirley ~. Gilbert, to designate Heidi J. Flurkey as successor Trustee of the above- captioned Trust Agreement. Witness: COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF /~ ON THIS, the '7 ~ day of' ~) C_~ ~_~ · SS: ,2002, before me a Notary Public for the Commonwealth of Pennsylvania, personally appeared'DR. JAMES F. FEEMAN, known to me to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Notarial Seal Bonita A. Shingle, Notmy Public Wyomissing Bom, Befits County My Commission Expires Oct. 17. 2005 Exhibit "C" GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 On the Petition of Shirley L. Gilbert : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : : NO. JOINDER I, DR. JAMES F. FEEMAN, join in this Petition to Amend Revocable Trust Agreement L. filed by Shirley~. Gilbert to provide for full distribution to the remainder beneficiaries after the death of Shirley L. Gilbert. Witness: COMMONWEALTH OF PENNSYLVANIA · /~ 'SS: COUNTY OF ~ · / THIS, the ay ofr-c~ .0t....x?O~ O--?~Y , 2002, before me a Notary Public for ON the Commonwealth of Pennsylvania, personally appeared DR. JAMES F. FEEMAN, known to me to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ary Public Notarial Seal ' I Bonita A. Shingle, Noltu7 Public Wyomissing Bom, Berks County My Commission Expires Oct. 17,2005 GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : : NO. On the Petition of Shirley L. Gilbert JOINDER I, HEIDI J. FLURKEY, join in this Petition to Amend Revocable Trust Agreement filed by Shirley ~.'Gilbert to provide for full distribution to the remainder beneficiaries after the death of Shirley L. Gilbert. Wimess: HEIDI~. FLU~ COMMONWEALTH OF PENNSYLVANIA · SS: ONTHIS, the/~'~ dayof 0C..-/-t9 bE"r" ,2002, beforemeaNotaryeublic for the Commonwealth of Pennsylvania, personally appeared HEIDI J. FLURKEY, known to me to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained· IN WITNESS WHEREOF, I have hereunto set my hand and official seal· No c Exhibit "E" Notarial Seal Cindy K. Bitner. Notary Public Harrisburg, Dauphin County My Commission Expires Apr. 14, 2003 *,::*tuber ~enn,qv!vRni,',. n~sociation of Notaries GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, : PENNSYLVANIA :ORPHANS' COURT DIVISION : NO. On the Petition of Shirley L. Gilbert JOINDER I, GRETCHEN L. CALE, join in this Petition to Amend Revocable Trust Agreement filed 'by Shirley/K'.'Gilbert to provide for full distribution to the remainder beneficiaries after the death.of Shirley L. Gilbert. Witness: COMMONWEALTH OF PENNSYLVANIA : .ss, COUNTY OF · ON THIS, the [ ¢ day of 0~~ , 2002, before meg Notary Public for the Commonwealth of Pennsylvania, personally appeared GRETCHEN L. CALE, known to me to be the person whose name is sub'scribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~lotary Public ~_~],~. Exhibit "F" FIRST AMENDMENT TO REVOCABLE TRUST AGREEMENT DATED OCTOBER 3, 1988 WHEREAS, Grantor, Gerald F. Gilbert, Jr., executed a Revocable Trust Agreement dated October 3, 1988 (the "Trust"); WHEREAS, the Trust designates Dr. James F. Feeman as Trustee; WHEREAS, the Trust was unfunded until the death of the Grantor on December 2, 2001; WHEREAS, the Trust is now funded with approximately Three Hundred Thousand Dollars ($300,000.00) in stocks; WHEREAS, the Trustee is eighty-two (82) years old and has some health concerns; WHEREAS, the Trustee wants to ensure a smooth transition should he be unable to continue serving as Trustee; WHEREAS, given the relatively small value of the trust and the age of the Grantor's children, the Trustee believes it is unnecessary to continue the Trust beyond the death of the Grantor's spouse; and WHEREAS, approval of the Orphans' Court Division of the Cumberland County Court of Common Pleas to amend the Trust accordingly was obtained on . (A copy of the Court Order is attached hereto as Exhibit "A"). NOW THEREFORE, this First Amendment to the Trust Agreement dated October 3, 1988, by Dr. James F. Feeman, Trustee, is made this __ day of ., 2002, pursuant to Court authority as follows: 1. FIRST: Current Trustee, Dr. James F. Feeman, designates a successor Trustee in the event of his death, renunciation, or inability to act. Trustee designates the following successor Trustee: HEIDI J. FLURKEY 6590 Jonestown Road .Harrisburg, PA 17112 2. SECOND: Trustee deletes Sections (d) through (g) of Article VI in their entirety and inserts the following section (d) their place: "(d) Upon the death of Grantor's wife, the Trustee shall distribute the remaining assets .of this Trust in equal parts outright, to Grantor's then living daughters, or to their issue, per stirpes." Exhibit "G" 3. THIRD: Trustee confirms and readopts the remaining provisions of the Trust Agreement reserving himself the right to further amend the Trust Agreement and this amendment thereto. IN WITNESS WHEREOF, Trustee has hereunder set his hand and seal this day and year first written. WITNESS: Witness DR. JAMES F. FEEMAN, TRUSTEE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF · SS: On this __.day of ,2002, before me, the undersigned Notary Public, personally appeared DR. JAMES F. FEEMAN, Trustee, known to me to be the individual whose name is subscribed to the within instrument and acknowledged that she executed the same as her free act and deed and for the purposes therein contained. In Testimony Whereof I have subscribed my name and affixed my official seal in the County and State aforesaid, on the day and year above written. Notary Public GERALD F. GILBERT, JR. Revocable Trust Agreement Dated October 3, 1988 On the Petition of Dr. James F. Feeman : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, :PENNSYLVANIA : ORPHANS' COURT DIVISION : : NO. CERTIFICATE OF SERVICE I, Marielle F. Hazen, Esquire, certify that on ~) 64. ,~q ., 2002, I served a true and correct copy of the within Petition on the party(ies) named below, by depositing same in the United States mail, certified mail, postage prepaid as follows: Dr. James F. Feeman 2000 Cambridge Avenue Apt. 353 Wyomissing, PA 19610-2838 Heidi J. Flurkey 6590 Jonestown Road Harrisburg, PA 17112 Gretchen L. Cale 9 Argali Lane ' Mechanicsburg, PA 17055 Marielle F. H-~en, Esquire Jan L. Brown & Associates 845 Sir Thomas Court ~' Suite 12 Harrisburg, PA 17109 (717) 541-5550 Marielle F. Hazen Attorney at Law 2000 Linglestown Road Suite 303 Harrisburg, PA 17110 HazenElderLaw~paonline.com (717) 540-4332 (717) 540-4313 F~zq Certified Elder Law Attorney by the National Elder Law Foundation Licensed in Pennsylvania and Texas August 13, 2003 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Roi Estate of Gerald F. Gilbert, Jr. No. 2002-00056 To: The Register of Wills: Enclosed for filing please £md the original and one copy of each of the following documents: Praecipe for Entry of Appearance; and Status Report Under Rule 6.12 Please date-stamp the copies and retum them to me in the enclosed envelope. Thank you for your time and assistance. C', c~ ._. '. "O '~'"~ Sl~ey LgG~lbert, Executrix Sincerely, IN RE: ESTATE OF GERALD F. GILBERT, JR. IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00056 PRAECIPE FOR ENTRY OF APPEARANCE TO: Register of Wills Kindly enter my appearance as attorney of record for Shirley L. Gilbert, Executrix of the Estate of Gerald F. Gilbert, Jr. Respectfifliy submitted, lq[~iell~ F.'~iazen, ~sq. Attorney for Petitioner PA I.D. #68003 2000 Linglestown Road Suite 303 Harrisburg, PA 17109 (717) 540-4332 ! I STATUS REPORT UNDER RULE 6.12 Name of Decedent: Gerald F. Gilbert. Jr. Date of Death: 12/2/2001 Will No. 2oo2-0005~ Admin. No. ;21-02-0056 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 r~presentative file a fmal account with the Court ? Yes ~ No X 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 X No ~ 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. Signature '" Marielle F. Hazen. Es<]uire Nmiae' (Piea~e- type or print ) 2000 Cinglestown Road, Suite 303 Harrisb[Ira PA Address 17110 (717)-5404332 Tel. N~>. Capacity' __ Personal Representative X Counsel for personal representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DX¥ZSZON DEPT. 180601 HARRISBURG, PA 17118-060! JAMES E REID JR ESQ SHUMAKER WILLIAMS PO BOX 88 CAMP HILL .PA 17011 COMMONWEALTH. OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~C'-r?,~i'.~,-" .'..::< DATE L3*. : ~,.' ,~ ,. '.';*! ESTATE OF 12-15-2005 GILBERT '03 DEC 22 r, DATE OF DEATH 1Z-OZ-ZO01 FZLE NUNBER Zl OZ-O0S6 ~q.U~I.~Ty CUMBERLAND ACN 201 Amount Remitted KEV-~IS$ EX AFP (01-M) GERALD F HAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGI'STER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THZS LINE ~ RETAIN 'LOWER PORTION FOR yOUR FILES' ~ REV-483 EX AFP (01-03) ~ NOTICE OF DETERNZNATZON AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~# ESTATE OF GILBERT GERALD F FILE N0.21 02-0056 ACN Z01 DATE 12-15-2005 ESTATE TAX DETERHZNATZON 1. 'Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 21.07 .00 Inheritance Tax Assessed by Other States or Territories of the Uni'ted States (Excluding Discount and/or Interest), ~. Total Inheritance Tax Assessed 21.07 '.00 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT DATE RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT ] .00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. I - .00 TOTAL DUE I .00 mZF PAZD AFTER THIS DATE, SEE REVERSE SIDE (ZF 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 FORN FOR ZNSTRUCTZONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section Zl~O (b) of the Inheritance and Estate Tax Act, Act ZS of 2000. (7Z P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Hake 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 Estate Tax" ~REV-[3ZS}. Applications ara available at the Office of the Register of NilIs, any of the Z5 Revenue District Offlcas or from tha Department's'Iq-hour answering service for forms ordering: I-BO0-56Z-ZO50; services for taxpayers with special hoarlng and / or. speaking needs: [-800-q~7-50ZO (TT onIy). Any party in interest not satisfied with 'tha 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. Z81021, Harrisburg, PA 17128-lOZ1, --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 mritlng t6: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Pest Assessment Review 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-1501) for an explanatlon 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 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. For dates of death on or after 10-5-9i, 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 becomes delinquent, at the expiration of elghteen ([8) months from tha date of death. Taxes which became delinquent before January I, [~BZ bear interest at the rate of six (6Z) percent per annum calculated at a daily rata'of .O0016q. AIl taxes.which became delinquent on or after January [, [gBZ wi[[ bear interest at a rate which wi[[ vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for [98Z through ZOO5 are: Interest Daily Interest Year Rate Factor Rate 198Z 1985 198~ 1986 Daily Interest Daily Yea.__.r Factor Yea~ Rate Factor ZOZ .OOOSq8 1987 9Z .O00Zq7 [999 7Z .00019Z 162 .000q58 1988-1991 Ill .000501 ZOO0 82 .OOOZ19 112 .000301 199Z 9Z .O00Zq7 ZOO1 92 .000Z47 15Z .000356 1993-1994 7Z .O00[gz ZOOZ 6Z .O0016q 102 .00027q 1995-1998 92 .O00Z~7 2003 5Z ,000157 --Interest is calculatad as follows: INTEREST = BALANCE OF TAX UNPA/D X NUNBBR 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 made after the interest computation date shown on the Notice~ additional lntarest must be.calculated. ~.BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280&01 HARRISBURG, PA 17128-0601 JAMES E REID JR ESQ SHUHAKER WILLIAMS PO BOX 88 CAMP HILL PA 17011 'COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF pENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~: ~ il [.~ ~ ~t ~ [I T DATE 12-22-200.5 .';'.*:F : tESTATE OF GILBERT DATE OF DEATH 12-02-2001 FILE NUMBER 21 02-0056 '04 JAN -2 ~ (.~'O.p~TY CUMBERLAND ACN 202 Amount Remitted GERALD F MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV-7$6 EX AFP (01-02) ~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~ ESTATE OF ~ILBERT GERALD F FILE N0.21 02-0056 ACN 202 DATE' 12-22-2005 ESTATE TAX DETERMTNATTON 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed CExcluding Discount and/or Interest) 21.07 .00 Inheritance Tax Assessed by Other States or Territories of the United States CExcluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due .00 Amount of Pennsylvania Estate Tax Previ'ously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS PAYMENT RECEIPT ' DISCOUNT C+) AMOUNT DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX CREDIT I BALANCE OF TAX DUE ,. INTEREST AND PEN. TOTAL DUE ~IF PAID AFTER THIS DATE, SEE REVERSE SIDE CIF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR}, YOU MAY ~E DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 .00 .00 .00 21.07 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND CCR): OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill .the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payabl~ to: REgIST~'R OF NILLS, 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 are available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering~ 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only)o Any party in interest not sati'sfied wlth the assessment of tax as shown on this notice may object within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --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 be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review 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-1501) for an explanation of administratively correctable errors. 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 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. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing Zetter becomes deZinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which becam~ delinquent before January 1, 1982 bear i~terest at the rate of six C&X) percent per annum calculated at a daily r~te of .00016~. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar.year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor m 1982 20Y. .000548 1992 9Y. .000247 1983 16Y. .000438 1993-199~q 7Y. .000192' 1984 1 l~. .000301 1995-1998 9Y. .0002~7 1985 13Y, .000356 1999 7Y. .000192 198~ 10Y, .000274 2000 8X .000219 * 1987 9Y, .000247 2001 9Y. .000247 1988-1991 llY. .000301 2002 &Y. .000164 --Interest is calculated as follows: /NTERE~T = BALANCE OF TAX UNPA/D X NUHBER OF DAY8 D£L/N~UENT X DATL¥ TNTERE6T FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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.