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03-0146
ALLEN E. HENCH A'I-rORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED COUNTY, · IN THE COURT OF COMMON · PLEAS OF CUMBERLAND · PENNSYLVANIA · ORPHANS' COURT DIVISION · NO. 21-03-0146 MOTION SEEKING LEAVE AND PERMISSION OF COURT FOR EMMA RHODES TO FILE SUBPEONA AND PURSUE DISCOVERY EmlTla AND NOW, to wit, this day of January, 2004, comes the Movant, E. Rhodes, who respectfully represents as follows: 1. Movant is Emma E. Rhodes, sui juris, of 1 Coon Road, Gardners, PA 17324· 2. Movant resided with and was a beneficiary, both by testamentary gift as well as lifetime transactions, from Decedent, S. Leon Weidner, died on February 9, 2003. 3. Harold S, Irwin, III, Esquire, was appointed Executor by virtue of the Will dated November 16, 2000, and duly probated in Cumberland County Courthouse, Register of Wills Office. 4. The decedent had resided with Emma Rhodes, to whom he made certain bequests and provisions in his Will, as indicated above. 5. In addition, the decedent, over his lifetime, had given to Emma Rhodes certain items of value and also provided for joint ownership of certain accounts, including certificates of deposit. 6. Movant sincerely believes that two such joint Certificates of Deposit existed as of the time of the death of decedent. 7. When Mr. Irwin, as Executor, came to the residence of Emma Rhodes, which was the residence of the decedent, to get the decedent's important papers, Mrs. Rhodes, to the best of her recollection, delivered to him all documents, including two certificate of Deposits, one of $20,000 and a $15,000 Certificate that was owned jointly by Emma Rhodes and the decedent, as well as an interest check on such a joint account, also issued in joint name. 8. Emma Rhodes was unaware that title to both the Certificates and the interest check belonged to her. 9. Upon learning that the jointly owned certificates should have remained in the possession of Movant, Movant requested that Mr. Irwin return same. 10. Mr Irwin returned one Certificate and advised that there was no second certificate. 11. Mr. Irwin deposited the jointly owned interest check and retained same as an Estate asset, rather than return same to Emma Rhodes, as property of the co- owner. 12. Notice of the claim of Emma Rhodes was given to Mr. Irwin by letter of July 14, 2003 and the notice of same filed with the Register of Wills by said letter. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 13. Movant cannot remember the names of the banks, in that decedent dealt with several, and Movant has no records to assist her in being more specific in her claim. 14. The Movant has acquired substantial background information from several banks, with which decedent and Movant dealt, but cannot remember which bank had issued the believed Certificate of Deposit and check. 15. Movant desires that the Court grant leave to Movant to seek the issuance of a subpoena duces tecum and other discovery for the production of records and documents, to ascertain the history of the aforementioned accounts to see if she can verify her belief of the existence of another joint certificate. 16. Mr. Irwin has also cooperated with Movant in supplying much background information, but has explained to Movant his belief and explanation of why Movant is mistaken in her contention that a second joint certificate existed. 17. Movant acknowledges the logic of the explanation advanced by Mr. Irwin but Movant, in all sincerity, believes that Mr. Irwin is mistaken. 18. Movant has incurred much time and expense in attempts to reconstruct the financial dealings of decedent, but her records are poor, and any additional documentation to confirm or refute her belief, are in the possession of either Mr. Irwin or the banks in question. 19. Movant believes that the 1099s of prior years may give an indication of more than one certificate was in joint name of decedent and Movant. 20. Copies of 1099s were requested from Mr. Irwin, who in paragraph 4 of his letter of October 24, 2003, indicates he would not supply same. 21. The banks in question, have provided extensive background information and account histories, but no 1099 copies. 22. One bank, Adams County Bank, has been helpful and cooperative, but indicates that further information would be provided only if a subpoena was issued. 23. Movant believes that if the Adams County Bank could also provide details on checks cashed in December 2002 and January 2003, she could determine if her belief is correct. 24. Movant gave notice last month to Mr. Irwin of a possible Petition to the Court, to seek discovery and other action as to Mr. Irwin. 25. Mr. Irwin responded with his letter of November 8, 2003, a copy of which is attached, in which he indicated he would seek sanctions. 26. In view of the letter, Movant has decided not to seek a Rule as to Mr. Irwin at this time, but still would like to pursue discovery as to the Banks and H & R Block, decedent's tax preparer. 27. Still, neither Movant nor her counsel wants to do anything that is determined inappropriate, in bad faith, or abusive of the system---or which would subject her or counsel to the threatened sanctions or penalties. 28. Accordingly, Movant seeks guidance from the Court and the Court's approval that her efforts can be pursued without risk of penalty or sanction. 29. A copy of the within is being sent to Mr. Irwin, with whom she has had best or good relationship, but with whom she believes there exists an honest difference in the recollection of the facts. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 30. Movant believes that, with the information she seeks, she can either confirm her belief, or conclude that she is in fact mistaken. 31. IfMovant can conclude that she is mistaken, and Mr. Irwin is correct, she will discontinue all efforts. 32. Yet, Movant, after and upon repeated interrogation from her counsel, insists that she believes her contention that two joint Certificates existed, is, in fact correct and she believes she has a specific, vivid memory of seeing two Certificates (and one joint check) following decedent's death--all of which she specifically recalls giving to Mr. Irwin. 33. Movant does not desire to cause Mr. Irwin any distress, difficulty or extra work or expense, and certainly does not want to suggest any impropriety, but does sincerely want to be able to conclude, with certainty, that she was mistaken, or is in fact, correct. WHEREFORE, Movant prays that the Court offer guidance and grant leave and authorization file subpoenas and seek discovery and to do so with the approval of the Court and that such efforts of discovery as to banks, H & R Block are appropriate and will not subject her or her counsel to penalty or sanction from Mr. Irwin. Respectfully su~nitted, / ALLEN E. HENCH, ES( UIRE Word\Common\weidnerpetition ALLEN E. HENCH A'Iq'ORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 Emma E. Rhodes appeared before me and verified that the statements made in the Motion are true and correct to the best of her knowledge, information and belief and that she understands that false statements are made subject to law as provided in Title 18 Pa.C.S. 4904 relating to unswom falsifications to authorities. Notary Public ' ' ~] ' My Commission Expires: ~ar/i$Ie, Ournberl~'n~°~ary PUblic I Ss/on ~.._ ,~u bounty Common/weidnermotion HAROLD $. IRWIN, I I ! NATHAN C. WOLF RHONDA ~ iRWIN ROBERT D. STAMBALIGH KERi L, LEiPOLD IRWIN LAW OFFICE GAHL/ILi/PENNIYI, VANM '/70'/3 www. irwinlawoffice, corn e-rne~7: irwlnlaw~earfllllnk, net 717-2,4,3,..6090 F~IONE 717-243-9200 FAc~MILE F~4CSlM!LE COVER SHEET To: oompany: Phone: FAX: ALLEN HENCH 567-3139 567-3130 From: Phone: Fax: HAL IRWIN 717-243-6090 717-243-9200 Date: Pages including this cover page: November 8, 2003 1 RE: WEIDNER ESTATE ALLEN - I HAVE REVIEWED YOUR LETTER AND THE PETITION YOU INDICATE YOU ARE ABOUT TO FILE. GIVEN THE INAPPROPRIATENESS OF THE CLAIMS OF YOUR CLIENT AND YOUR FACIUTATION OF SUCH CLAIMS, ALL I CAN DO AT THIS POINT IS REMIND YOU THAT THE SANCTIONS AND PENALTIES FOR WRONGFUL USE OF CIVIL PROCEEDINGS MAY BE APPLIED NOT ONLY AGAINST THE LITIGANT, BUT ALSO AGAINST THE ATTORNEY INVOLVED. THERE 18 NO BASIS TO BELIEVE THAT THIS CLAIM 18 WELL-FOUNDED IN FACT OR WARRANTED BY EXISTING LAW OR FOR WHICH A GOOD FAITH ARGUMENT CAN BE MADE. FURTHERMORE, WE HAVE PROVIDED YOU WITH THE EXPLANATION FOR YOUR CLIENT'S CONFUSION AND A REASONABLE WAY TO VERIFY THE NON-EXISTENCE OF ANOTHER CD. I WILL NOT HESITATE TO PURSUE ALL AVAILABLE REMEDIES FROM ALL AVAILABLE SOURCES IF YOU PROCEED WITH THIS ARBITRARY AND BASELESS PETITION. HAL NOTE: If you cid not r~etve Mi ofth~ pages or If you h~ve lir~y problem with the :lirlty of this ~ plea# ~lll ut at the number Ileted on this ~tarhel~ THN~IK YOUI CONFIDENTIALIT~f NOTICE: Thla fix eorltlll~li ~onfldimtlai Information wflic~ may alee be legaay I~' privileged. It lo ~-nteflded only for tl~a use of Ih4 mcICIM~e4 namiKI above. I~ you ire not the Intended r4~lplent, or ~e emplO .y~14 or IigoPt responsible for delivering K to tile intended ~¢lpient, you are hereby notified that any dlesemlnltJon or coping of thl~ fix or ~he taldng of any a;tio~ on the reliance on ~ oontents o?*,~,l& te;L';O~;lid ;,~formstlon may be at,italy prOhibited. If you recatva thio fax In error, please ~otlfy ue IfllmecIlately by tllophOfle lind return the entire f~c to the above acidra~a via the US Postal Sen4ce. THAHK YOU! 1N RE: ESTATE OF S. LEON WEIDNER, DECEASED IN THE COURT OF COMMON PLEAS ORPHANS' COURT DIVISION CUMBERLAND COUNTY, PENNSYLVANIA NO. 21-2003-0146 RULE WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why the relief requested should not be granted. RULE RETURNABLE within 20 days of service. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 28th day of January, 2004. lvty t~omnnss~on expires on t e onoay ( January, 2006 IN RE: ESTATE OF · S. LEON WEIDNER, · DECEASED · IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-03-0146 ORDER OF COURT AND NOW, this 27th day of January, 2004, upon consideration of the Motion Seeking Leave and Permission of Court for Emma Rhodes To File Subpoena and Pursue Discovery, a Rule is hereby issued upon the Estate of S. Leon Weidner, Deceased., to show cause why the relief requested should not be granted. RULE RETURNABLE within 20 days of service. il;nMEa~te~n;1 rh;eEt s q' Newport, PA 17074 Attorney for Movant Emma E. Rhodes Harold S. Irwin, III, Esq. 64 South Pitt Street Carlisle, PA 17013 Executor of the Estate of S. Leon Weidner, Deceased :rc BY THE COURT, siey Oier,~r., ' J.' PETITION FOR PROBATE and GRANT OF LETTERS Estate of S. LEON WEIDNER also known as STANLEY LEON WEIDNER, Deceased.To: Register of Wills County of Cumberland in the Social Security No. 211 - 26 - 6603 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner, who is 18 years of age or older, is one of the personal representatives named in the last will of the above decedent, dated November 16, 2000. Decedent was domiciled at death in DICKINSON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, with his last family or principal residence at 1 COON ROAD, GARDNERS, CUMBERLAND COUNTY, PENNSYLVANIA 17324. ~:~ Decedent, then 89 years of age, died FEBRUARY,, 2003 at 1 COON ROAD, GARDNERS, CUMBERLAND COUNTY, PENNSYLVANIA 17324. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent. Decedent at death owned property with estimated values as 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 situated as follows: TOTAL $ 275,000.00 $ $ $ 75,000.00 $ 350,000.00 WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and the grant of letters testamentary thereon. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA : COUNTY OF CUMBERLAND : The petitioner above-named swears that the statements in the foregoing petition are true and correct to the best of the knowledge of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer t~~ Sworn to and subscribed before me this ~,.~+l~lay of ~r'AR(:~.D S. IRWJ"N, III February, 2003. Estate of S. LEON WEIDNER, aka STANLEY LEON WEIDNER, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, February 20, 2003, in consideration of the petition attached hereto, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated November 16, 2000, described therein, be admitted to probate and filed of record as the last will of S. LEON WEIDNER, aka STANLEY LEON WEIDNER, and Letters Testamentary are hereby granted to HAROLD S. IRWIN, III. FEES Probate, Letters, Etc. $ Short Certificates $ ~l~J~lt~X xtr~ p~ge~ jcp $ TOTAL $ Filed: ,~n.~.nn 30. O0 10.00 360.00 called atty 2-20-2003 Register o~ Wills ; ~ ' ' HAROLD S. IRWIN III((ID NO}299 ) 35 East High Street x ~_..,/ Carlisle, PA 17013 717-243-6090 LAST WILL AND TESTAMENT I, S. LEON WEIDNER, of 1 Coon Road, Gardners, Cumberland County, Pennsylvania 17324, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. My gun safe and any motor vehicle I may own at my death to A. Linwood Starner; B. Any personal property which I have purchased at auction for repair and resale to Emma E. Rhodes; and all the C. Rest, residue and remainder as follows: 1.) To Emma E. Rhodes, a life estate in my residence and the contents therein that belong to me, located at 1 Coon Road, Gardners, Cumberland County, Pennsylvania, for and during the term of her natural life, or until she cohabits with another man, or until she ceases to desire to occupy the residence as her personal residence, whichever shall first occur. During the term of her life estate, Emma E. Rhodes shall be responsible for the expenses of maintenance of the real estate and for the payment of real estate taxes and homeowners insurance premiums on the property. 2.) follows: The balance of my estate I give, devise and bequeath as A.) 50% to K. Rochelle Whitney, to be held in trust by my hereinafter named trustee, according to the following terms and conditions: The trustee, as well as my representative, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death and shall be under no duty to convert it into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use of K. Rochelle Whitney only, and only for such expenses as may be documented to the sole satisfaction of the trustee for the repair and maintenance of the residence of K. Rochelle Whitney or for the purchase of a replacement residence, or to accumulate it in the sole discretion of the trustee. The principal of this trust shall be distributed to K. Rochelle Whitney according to the following schedule: (1 .) estate; One-third upon the final administration of my (2.) One-half of the balance on the fifth anniversary of the final administration of my estate; and (3.) The balance on the tenth anniversary of the final administration of my estate. In the event that K. Rochelle Whitney predeceases me or predeceases any distribution of the principal or income of this trust, then whatever remains of the income or principal of this trust shall be added to the trust established in the following subparagraph for Tammy L. Walborn and shall be distributed in accordance with the terms thereof. In the event that Tammy L. Walborn predeceases the happening of this event, then whatever remains of the principal and interest of this trust shall be distributed in accordance with the terms provided in the following subparagraph if Tammy L. Walborn predeceases the final distribution of that trust. B.) 50% to Tammy L. Walborn, to be held in trust by my hereinafter named trustee, according to the following terms and conditions: The trustee, as well as my representative, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death and shall be under no duty to convert it into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use of Tammy L. Walborn, or to accumulate it in the sole discretion of the trustee. However, my trustee shall pay over to Tammy L. Walborn annually, or more often in the sole discretion of the trustee, the net income of the trust estate for and during the term of this trust. The principal of this trust shall be distributed to Tammy L. Walborn according to the following schedule: (1.) estate; One-third upon the final administration of my (2.) One-half of the balance on the fifth anniversary of the final administration of my estate; and (3.) The balance on the tenth anniversary of the final administration of my estate. In the event that Tammy L. Walborn predeceases me or predeceases any distribution of the principal or income of this trust, then whatever remains of the income or principal of this trust shall be distributed to her children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living, subject to the same trust provisions as provided for Tammy L. VValborn except that distribution of the principal of the trust estate shall be made according to the following schedule: (A.) One-third when the youngest beneficiary reaches the age of twenty-five (25) years; (B.) One-half of the balance when the youngest beneficiary reaches the age of thirty (30) years; and (C.) The balance when the youngest beneficiary reaches the age of thirty-five (35) years. In the event that Tammy L. Walborn dies without issue, then whatever remains of the principal or income of either trust shall be distributed to ^. Linwood Starner, or if he is deceased, to his children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living, and subject to the same trust provisions as are provided herein for Tammy L. Walborn. 4. All share of principal and income given herein shall be free from anticipation, assignment, pledge or obligation of the beneficiaries or any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of creditors of the beneficiaries or any of them. 5. I nominate and appoint Harold S. Irwin, III to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint A. Linwood Starner to be the substitute personal representative with the same powers and without the filing of any bond. 6. I appoint Orrstown Bank, Carlisle, Pennsylvania to be the trustee of any trust created herein. 7. I suggest that my personal representative retain the services of Harold S. Irwin, i11, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 16th day of November, 2000. S. LEON WEti:)"~ER Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, S. LEON WEIDNER, RHONDA S. VON KLITZING and HEATHER A. BARBOUR, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. S. LEON WEIDNER ~ RHONDA S. VON K[.~ZING (/ //7 HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND · Subscribed, sworn to and acknowledged before me by S. LEON WEIDNER, the testator herein, and subscribed and sworn to before me by RHONDA S. VON KLITZlNG and HEATHER A. BARBOUR, witnesses, this 16th day of November, 2000. S. LEON WEIDNER LAW OFFICES HAROLD S. IRWIN,, III ATTORNEY-AT-LAW 36 SOUTH PITT STREET CARLISLE, PENNSYLVANIA 17013 717-243-6090 Fax-243-9200 CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. To the Register: S. LEON WEIDNER, aka STANLEY LEON WEIDNER FEBRUARY 9, 2003 2003 - 00146 Admin. No. 21 - 03 - 00146 I bertify that notice of beneficial interest or estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February 25, 2003: Name Address A LINWOOD STARNER EMMA E RHODES 2167 WINKVILLE RD BIGLERVILLE PA 17307 1 COON RD GARDNERS PA 17324 K ROCHELLE WHITNEY TAMMY L WALBORN ORRSTOWN BANK 2326 SHERMANS VALLEY RD ELLIOTTSBURG PA 17024 2375 WALNUT BOTTOM RD CARLISLE PA 17013 77 E KING ST SHIPPENSBURG PA 17257 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE ~ February 25; 2003 RE 35 East High Street, Suite 201 Carlisle, PA 17013 717-243-6090 Exec/Atty for Estate of S. LEON WEIDNER REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEOENT'S NAME (LAST. FIRST AND MIDDLE INiTiALj WEIDNER, S. LEON aka WEIDNER, STANLEY LEON DECEMBER 25, 1913 {3,C-6C-M~mR 9, 2003 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST -~NO MIDOLE INITIAL) ISOCIAL SECURITY NUMBER I OFFICIAL USE ONLY COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 211 - 26 - 6603 X 1. Original Return 2. Supplemental Return X 4. Limited Estate __'ta. Future Interest Compromise (for dates of death after 12-12-82) X 6. Decedent Died Testate __ 7. Decedent Maintained a Living Trust (Attach copy of Will) EX. A (Attach copy of Trust) __ 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death be~een 12-31-91 and 1-1-95) THiS SSCTIO. MU. ,=,COM~L~~ NAME HAROLD S. IRWIN, III TELEPHONE NUMBER 717-243-6090 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Ctosely Held StockJPartnership Interest (Schedule C) (3) 4. Mortgages and Notes Receivable (Schedule D) (4) 5. Cash. Bank Dep & Misc Personal Property (Sched E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers / Misc. Property(Schedule G) (Schedule L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Sched H) (9) 10. Debts, Mortgage Liabilities & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) ! 3. Charitable and Governmental Bequests (schedule J) 14. Net Value Subject to Tax (Line 12 minus Lir~e 13) 3. Remainder Return (dates of death pdor to 12-13-82) __ 5. Federal Estate Tax Return Req __ 8. Total No. of Safe Deposit Boxes __ 11. Election to tax (Sec. 9113(A)) (Attach Sch O) COMPLETE MAILING ADDRESS 35 EAST HIGH STREET, SUITES 201/202 CARLISLE, PA 17013 OFFICIAL USE ONLY (8) 490,591.87 (11) 43,771.66 (12 446,820.21 (13) 0.00 (14) 446,820.21 84,000.00 186,551.96 0.00 0.00 181,208.14 38,831.77 .~?, 0.00 42,723.16 1,048.50 15. Amount of Line 14 taxable at the spousal rate 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 19. Tax due x. = (15) 0.00 $413,526.33 x .045 = (16) 18,608.68 X .12 = (17) 0.00 $33,293.88 X .15 = (18) 4,994.08 (19) 23,602.76 20. ~ ~.!:71 ....... , .... ~_-i;i -~. · · BE SURETO ANSWER ALLQUES..~, 0~' 'ON REV, ERSE;S!DE Decedent's Complete Address: t STREET ADORESS 1 COON ROAD CITY I $TATE IZIP GARDNERS PA 17324 Tax Payments and Credits: 1. Tax Due (Page I Line 18) 2. Credits / payments A. Spousal Poverty Credit B. Prior Payments C. Discount $1,180.14 Interest / Penalty if applicable D. Interest E. Penalty Total Credits (A+B+C) Total InterestJPenaity (D+E) (3) 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) (1) $23,602.76 (2) $1,180.14 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $22,422.62 A. Enter the interest on the tax due. (5A). B. Enter the total of Line 5+5A. This is the BALANCE DUE, (5B)$22,422.62 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use of income of the property transferred; ................................... X b. retain the right to designate who shall use the property transferred or its income; ........ X c. retain a reversionary interest; or ........................................................................... X d. receive the promise for life of either payments, benefits or care? ............................... X 2. If death occurred on or before December 123, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................... N/A 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...................................................................................................... X 4. Did decedent own an individual retirement account, annuity, or other non-probate property? ...... X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN 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 personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE 35 EAST HIGH STREET, CARLISI F~ PA 17013 MAY , 2003 SIGNATURE OF PREPARER OTHER THAN PERSONAL REPRESENTATIVE ADDRESS DATE 35 EAST HIGH STREET, CARLISLE, PA 17013 MAY ,200:3 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. Section 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. Section 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. Section 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. Section 9116 (1.2)[72 P.S. Section 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. Section 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-1502 EX + (12-85) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF LEON S. WEIDNER, aka S. LEON WEIDNER FILE NUMBER 2003 - 0146 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. HOUSE AND LOT OF GROUND AT 1 COON ROAD, GARDNERS, PENNSYLVANIA 17324 (Value based on appraisal attached as Exhibit "B") NOTE: **Life Estate to Emma R. Rhodes (See Exhibit "C" - Life Estate Schedule) $24,323.88 **Remainder interests to Rochelle Whitney (daughter) and Tammy Walborn (granddaughter): TOTAL $ 84,000.00 59,676.12 $84,000.00 TOTAL (Also enter on Line 1, Recapitulation) $ 84,000.00 (If more space is needed, insert additional sheets of same size.) REVo1503 EX + (4-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS ANDBONDS ESTATE OF LEON S. WEIDNER, aka S. LEON WEIDNER FILE NUMBER 2003 - 0146 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH KNOUSE FOODS COOPERATIVE, INC. - 47 Shares Preferred Stock (Value based on letter attached as Exhibit "D") MOUNTAIN ORCHARDS COOPERATIVE, INC. - Revolving Fund Certificates (Valued at Face Value and attached as Exhibit "E") U.S. SAVINGS BONDS - (Values based on Department of the Treasu~ Savings Bond Redemption Chart as itemized on chart attached as Exhibit "F"): A. Series E Bonds (Note: Joint owner listed as "MIW" [Mildred I. Weidner] on Exhibit "F" is deceased spouse of decedent) .............................. $ 91,690.00 B. Series EE Bonds (Note: Joint owner listed as "MIW" [Mildred L. Weidner] on Exhibit "F" is deceased spouse of decedent. Joint owner listed as "KRW" [K. Rochelle Whitney] on Exhibit "F" is daughter of decedent and these bonds are itemized on Schedule "F") ................................ $ 15,165.20 C. Series HH Bonds (Note: Joint owner listed as "MIW" [Mildred I. Weidner] on Exhibit "F" is deceased spouse of decedent) .............................. $ 71,000.00 TOTAL INDIVIDUALLY OWNED BONDS ..................... $177,855.20 $ 4,700.00 3,996.76 177,855.20 TOTAL (Also enter on Line 2. Recapitulation) $ 186,551.96 (If more space is needed, insert additional sheets of same size.) REV-1504 EX + (3-92) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE C CLOSELY HELD STOCK PARTNERSHIP AND PROPRIETORSHIP LEON S. WEIDNER, aka S. LEON WEIDNER ITEM DESCRIPTION NUMBER NONE I FILE NUMBER 2003 - 0146 VALUE AT DATE OF DEATH TOTAL (ALSO enter on Line 3, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1507 EX + (6-86) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES AND NOTES RECEIVABLE ESTATE OF FILE NUMBER LEON S. WEIDNER, aka S. LEON WEIDNER 2003 - 0146 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH NONE TOTAL (Also enter on Line 4, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) REV-1508 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER LEON S. WEIDNER, aka S. LEON WEIDNER 2003 - 0146 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 8o 10. 11. 12. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS (Value based on appraisal attached as Exhibit "G") MISCELLANEOUS FURNITURE AND HOUSEHOLD GOODS (Value based on auction sale prices as documented in Exhibit "H")[NOTE: Devised to Emma R. Rhodes and taxed at 15%] 1999 DODGE DAKOTA PICKUP TRUCK (Value based on Kelley Blue Book valuation attached as Exhibit "1") ADAMS COUNTY NATIONAL BANK - Checking Account No. 612596 (value based on bank statement attached as Exhibit "J") ADAMS COUNTY NATIONAL BANK - Certificate of Deposit No. 141173 (Value based on bank letter attached as Exhibit "J") ADAMS COUNTY NATIONAL BANK - Certificate of Deposit No. 152428 (Value based (~n bank letter attached as Exhibit "J") ALLFIRST BANK - Certificate of Deposit No. 87008100860149 (value based on bank letter attached as Exhibit "K") M & T Bank - Certificate of Deposit No. 331003910797140 (value based on bank letter a~ached as Exhibit "L") WAYPOINT BANK - Certificate of Deposit No. 8000017461 (Value based on bank letter attached as Exhibit "M" WAYPOINT BANK - Certificate of Deposit No. 8000036870 (Value based on bank letter attached as Exhibit "M") WAYPOINT BANK - Certificate of Deposit No. 800 - 0045408 (Value based on bank statement attached at Exhibit "M") I.R.S. - Income Tax Refund TOTAL (Also enter on Line 5, Recapitulation) $ 976.00 1,479.50 8,970.00 7,090.96 20,154.20 20,006.71 20,178.86 15,022.01 25,024.16 20,030.16 40,033.58 2,242.00 $181,208.14 (If more space is needed, insert additional sheets of same size.) REV-1509 EX + (12-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF LEON S. WEIDNER, aka S. LEON WEIDNER FILE NUMBER 2003 - 0146 Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT A. TAMMY L. WALBORN B. K. ROCHELLE WHITNEY C. EMMA E. RHODES 1375 WALNUT BOTTOM ROAD CARLISLE PA 17013 2326 SHERMANS VALLEY ROAD ELLIOTTSBURG PA I COON ROAD GARDNERS PA 17324 GRANDDAUGHTER DAUGHTER FRIEND Jointly-owned property: ITEM LETTER DATE DESCRIPTION OF PROPERTY TOTAL DECD'S DOLLAR NO. FOR MADE VALUE % INT. VALUE O JOINT JOINT OF ASSET DECEDENT'S TENANT INTEREST 1. A. 05/22196 ADAMS COUNTY NATIONAL BANK - Certificate of Deposit No. 152420 (Value based on bank statement attached at Exhibit "J") $20,040.22 50% $10,020.1 2. A. 10/29/96 ADAMS COUNTY NATIONAL BANK - Certificate of Deposit No. 159165 (Value based on bank statement attached at Exhibit "J") 15,005.84 50% 7,502.9 3. A. 12/06/96 ALLFIRST BANK - Certificate of Deposit No. 87008140606189 (Value based on bank letter attached at Exhibit "k" 20,003.92 50% 10,001.9 4. B. 12/85,86 U.S. SAVINGS BONDS - Series E (Values based on Department of Treasury Savings Bond Redemption Chart and as itemized on chart attached at Exhibit "F") 2,584.80 50% 1,292.4 ADAMS COUNTY NATIONAL BANK - Certificate of 5. C. 06/19/97 Deposit No. 138817 (Value based on bank statement attached at Exhibit "J") 20,028.77 50% ' 10,014.3 TOTAL (Also enter on Line 6, Recapitulation) $ 38,831.7 (if more space is needed, insert additional sheets of sarne size.) REV-1510 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTERVIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER LEON S. WEIDNER, aka S. LEON WEIDNER 2003 - 0146 THIS SCHEDULE MUST BE COMPLE]-ED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES. ITEM DESCRIPTION OF PROPERTY DATE OF NUMBER Include name of the transferee, their relationship to decede~lt, date of transfer DEATH % OF EXCLUSION TAXABLE VALUE OF DECD'S (if applicable) VALUE ASSET INTEREST TOTAL (Also enter on Line 7, Recapitulation) NONE (If more space is needed, insert additional sheets of same size.) EV-1511 EX + (7-88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER LEON S. WEIDNER, aka S. LEON WEIDNER 2003 - 0146 ITEM DESCRIPTION AMOUNT NUMBER A. Funeral Expenses: 1. DUGAN FUNERAL HOME, INC. $ 5,232.20 B. Administrative Costs: 1. Personal Representative Commissions: HAROLD S. IRWIN, III 17,717.76 Social Security Number of Personal Representative:: Year Commissions Paid: 2003 2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 18,467.76 3. Family Exemption: Claimant Relationship Address of Claimant at decedent's death: Street Address City State Zip Code 4. Probate Fees: REGISTER OF WILLS 360.00 C. Miscellaneous Expenses: 1. REGISTER OF WILLS - File Inventory and Appraisement 25.00 2. HAROLD S. IRWIN, III - Notary Fees 10.00 3. NATIONWIDE INSURANCE -Automobile Insurance 201.10 4. CAROLYN McQUILLEN, TAX COLLECTOR - 200212003 Ctyrrwp Real Estate Taxes 173.55 5. REDDING AUCTION SERVICE - Personal Property Appraisal 95.00 6. THE SENTINEL - Legal Advertising 115.79 7. CUMBERLAND LAW JOURNAL - Legal Advertising 75.00 8. DIVERSIFIED APPRAISAL SERVICE - Real Estate Appraisal 250.00 TOTAL $ 42,723.16 (If mom space is needed, insert additional sheets of same size.) REV-1512 EX + (1-93) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULEI DEBTS OF DECEDENT, MORTGAGES, LIABILITIES AND LIENS FILE NUMBER LEON S. WEIDNER, aka S. LEON WEIDNER 2003 - 0146 ITEM DESCRIPTION AMOUNT NUMBER 2. 3. 4. METROPOLITAN EDISON COMPANY - Electric Bills SPRINT - Phone Bill PA. DEPARTMENT OF REVENUE - 2002 Personal Income Tax YELLOW BREECHES EMS, INC. - Medical Bill $ 744.30 178.45 44.00 81.75 TOTAL (Also enter on Line 10, Recapitulation) $ 1,048.50 (If more space is needed, insert additional sheets of same size.) REV-1513 EX + (2-87) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LEON S. WEIDNER, aka S. LEON WEIDNER SCHEDULE J BENEFICIARIES 'FILE NUMBER 2003 - 0146 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR NUMBER SHARE OF ESTATE A. Taxable Bequests: 1. EMMA E RHODES FRIEND LIFE ESTATE IN 1 COON RD RESIDENCE AND MISC. GARDNERS PA 17324 PERSONAL PROPERTY 2. K ROCHELLE WHITNEY DAUGHTER 50% RESIDUE 2326 SHERMANS VALLEY RD ELLIOTTSBURG PA 17024 3. TAMMY L WALBORN GRANDDAUGHTER 50% RESIDUE 2375 WALNUT BOTTOM RD CARLISLE PA 17013 4. A LINWOOD STARNER NEPHEW DODGE TRUCK 2167 WINKVILLE RD BIGLERVILLE PA 17307 ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR NUMBER SHARE OF ESTATE B. Charitable and Governmental Bequests: NONE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Line 13, Recapitulation) $ NONE (If mom space is needed, insert additional sheets of same size.) EXHIBIT "A" LAST WILL AND TESTAMENT I, S. LEON WEIDNER, of 1 Coon Road, Gardners, Cumberland County, Pennsylvania 17324, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such pedod of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. My gun safe and any motor vehicle I may own at my death to A. Linwood Starner; B. Any personal property which I have purchased at auction for repair and resale to Emma E. Rhodes; and all the C. Rest, residue and remainder as follows: 1.) To Emma E. Rhodes, a life estate in my residence and the contents therein that belong to me, located at 1 Coon Road, Gardners, Cumberland County, Pennsylvania, for and during the term of her natural life, or until she cohabits with another man, or until she ceases to desire to occupy the residence as her personal residence, whichever shall first occur. During the term of her life estate, Emma E. Rhodes shall be responsible for the expenses of maintenance of the real estate and for the subparagraph if Tammy L. Walborn predeceases the final distribution of that trust. B.) 50% to Tammy L. Walbom, to be held in trust by my hereinafter named trustee, according to the following terms and conditions: The trustee, as well as my representative, is hereby authorized to retain, unconverted, any property, real or personal, that I may own at my death and shall be under no duty to convert it into legal investments. The trustee shall have the power and authority to sell, transfer, convey, invest and reinvest and to pay over the net income of the trust property, to or for the use of Tammy L. Walbom, or to accumulate it in the sole discretion of the trustee. However, my trustee shall pay over to Tammy L. Walbom annually, or more often in the sole discretion of the trustee, the net income of the trust estate for and during the term of this trust. The principal of this trust shall be distributed to Tammy L. Walborn according to the following schedule: (1 .) estate; One-third upon the final administration of my (2.) One-half of the balance on the fifth anniversary of the final administration of my estate; and (3.) The balance on the tenth anniversary of the final administration of my estate. In the event that Tammy L. Walborn predeceases me or predeceases any distribution of the principal or income of this trust, then whatever remains of the income or principal of this trust shall be distributed to her children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living, subject to the same trust provisions as provided for Tammy L. Walborn except that distribution of the principal of the trust estate shall be made according to the following schedule: (A.) One-third when the youngest beneficiary reaches the age of twenty-five (25) years; (B.) One-half of the balance when the youngest beneficiary reaches the age of thirty (30) years; and (C.) The balance when the youngest beneficiary reaches the age of thirty-five (35) years. In the event that Tammy L. Walborn dies without issue, then whatever remains of the principal or income of either trust shall be distributed to A. Linwood Starner, or if he is deceased, to his children, share and share alike, the child or children of any deceased child taking the share their parent would have taken if living, and subject to the same trust provisions as are provided herein for Tammy L. Walborn. 4. All share of principal and income given herein shall be free from anticipation, assignment, pledge or obligation of the beneficiaries or any of them, and shall not be subject to any execution, attachment, levy or sequestration or other claims of creditors of the beneficiaries or any of them. 5. I nominate and appoint Harold S. Irwin, III to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint A. Linwood Starner to be the substitute personal representative with the same powers and without the filing of any bond. 6. I appoint Orrstown Bank, Carlisle, Pennsylvania to be the trustee of any trust created herein. 7. I suggest that my personal representative retain the services of Harold S. Irwin, Ill, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 16th day of November, 2000. S. LEON WEIDNER Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, S. LEON WEIDNER, RHONDA S. VON KLITZING and HEATHER A. BARBOUR, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at,that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. S. LEON WEIDNER ~ -) RHONDA S. YON KLITZING HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA · :SS: COUNTY OF CUMBERLAND · Subscribed, sworn to and acknowledged before me by S. LEON WEIDNER, the testator herein, and subscribed and sworn to before me by RHONDA S. VON KLITZlNG and HEATHER A. BARBOUR, witnesses, this 16t" day of November, 2000. Notary Public - / EXHIBIT "B" APPRAISAL REPORT OF A SINGLE-FAMILY DWELLING LOCATED AT 1 COON ROAD GARDNERS, PENNSYLVANIA PREPARED FOR THE ESTATE OF S. LEON WEIDNER AS OF FEBRUARY 29, 2003 BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: TAX PARCEL NUMBER: IMPROVEMENTS: PROPERTY RIGHTS: OWNERSHIP HISTORY: SCOPE OF THE ASSIGNMENT: OBJECTIVE: EFFECTIVE DATE: HIGHEST AND BEST USE: COST APPROACH: SALES APPROACH: INCOME APPROACH: FINAL VALUE CONCLUSION: 1 Coon Road Gardners, Pennsylvania 08-16-0212-005 A single-family dwelling. Fee simple interest. The subject property is owned by S. Leon Weidner. The property was purchased on August 31, 1940 for a reported consideration of $1.00 and ownership transferred on deed reference 14-O-346. The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. To estimate the market value of the subject property as unencumbered. February 29, 2003. Use as a single-family residence. N.A. $84,000 N.A. $84,000 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF S. LEON WEIDNER the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in Dickinson Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a stake near a locust tree on the northerly side of the Bendersville Road; thence along the side of the road South 603A degrees West 118.25 feet to a stake in the side of the road near the junction with the Racoon Road; thence along the side of the Racoon Road; thence by land now or formerly of Harry E. Weidner North 28~ degrees East 165 feet, more or less, to an iron pin on the side of the nm; thence still by the North 603A degrees East 114.2 feet to an iron pin; thence still by land of the said Weidner South 29¼ degrees East 141.5 feet to the stake at the locust tree, the place of beginning. Containing one-half acre, more or less. To the best of my knowledge and belief the statements contained in this report are tree and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of February 29, 2003 is: EIGHTY-FOUR THOUSAND DOLLARS $84,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. Certified General Appraiser GA-000014-L PURPOSE OF TI:iE APPRAISAL The purpose of this appraisal is to estimate the Market Value of the subject property as of February 29, 2003. Market Value, as defined by the courts, is the most probable price estimated in terms of money which a property will bring if exposed for sale in the open market, allowing a reasonable time finding a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which a willing seller would sell and a willing buyer would buy, neither being under abnormal pressure. HIGHEST ANDBEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and after seeing the site, neighborhood, and area, it is my opinion that the present use of the subject is its Highest and Best Use. SITE DATA ADDRESS: TOWNSHIP: COUNTY: STATE: LOT SIZE: SEWERS: WATER: ELECTRICITY: LANDSCAPING: 1 Coon Road Dickinson Cumberland Pennsylvania Approximately one-half acre. On-site septic system. On-site well. Met-Ed Typical for the area, with a sodded lawn, trees and shrubs. None. DETRIMENTAL INFLUENCES Pride of ownership is evident throughout the neighborhood. DESCRIPTION OF IMPROVEMENTS GENERAL DESCRIPTION: One-story detached single-family dwelling containing approximately 936 square feet of gross living area above grade, with an attached two-car garage. CONDITION: Exterior: Average Interior: Average ROOMS: First Floor: Basement: Living room, kitchen, den, laundry room, two bedrooms and a full bathroom. Full, with one-half concrete floor. EXTERIOR: Foundation: Walls: Sash: Gutters: Roof.' Concrete block. Vinyl siding. Wood-framed, double-hung. Aluminum, painted. Asphalt shingles. 5 INTERIOR, PRINCIPAL ROOMS: Flooring: Walls: Ceilings: Trim: Carpet Plaster and wood paneling. Acoustical tile blocks. Wood, natural finish. KITCHEN: Cabinets: Counters: Walls: Flooring: Sink: Wood, natural finisl~ Formica Plaster, papered. Vinyl Double-bowl, stainless steel. BATHROOM: Flooring: Carpet Walls: Paneling Bathtub: Built-in, with shower. Lavatory: Wall-mounted. Water closet: Two-piece. Medicine cabinet: Built-in. CONSTRUCTION: Joists: Wood Beams: Wood Columns: Steel Plumbing: Copper and iron. HEATING: Baseboard electric. HOT WATER: Electric, 40-gallon. ELECTRIC: Circuit breaker system, 200-ampere. OTHER: Attached to the side of the dwelling is a concrete slab patio and there is a there is a 624 square foot detached concrete block storage building also on the site. GENERAL CONDITION: All improvements are considered to be in average condition on the interior and on the exterior, with mechanical systems appearing to be adequate and functioning properly. THE APPRAISAL PROCESS Three approaches to value are generally included in an appraisal report. These techniques include the cost approach, sales comparison approach, and income approach to value. The cost approach to value is based on the assumption that the reproduction cost of a building plus land value, tends to set the upper limit to value. A key assumption is that a newly conslamcted building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to a new facility. Due to the age of the subject improvements, the cost approach is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per square foot of building area. The income approach concerns itself with present worth of the future potential benefits of a property. The initial estimate involves the net income, which a fully informed person is justified in assuming the property will produce during its remaining useful life. This estimated net income is then capitalized into a value estimate, based upon the level of risk as compared with that of a similar type and class. Since homes similar to the subject are not typically utilized as income-producing investment properties, the income approach to value is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: SALE NO. 1: Location: Date of Sale: Sale Price: Size: Unit Price: 4351 Carlisle Road, Gardners. June 1, 2002. $92,900 1,087 square feet. $85.46 per square foot. SALE NO. 2: Location: Date of Sale: Sale Price: Size: Unit Price: 145 Fairview Drive, Carlisle. March 29, 2002. $75,500 960 square feet. $78.65 per square foot. SALE NO. 3: Location: Date of Sale: Sale Price: Size: Unit Price: 2157 Newville Road, Carlisle. August 29, 2002. $72,000 972 square feet. $74.07 per square foot. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; ifa significant item in the comparable is inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Comparison Approach is $84,000. SALES COMPARISON ANALYSIS ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 Address Proximity to Subj~t ~lc Price Price / Sq. Ft. OLA Data Source ADJUSTMENTS Sales or Financing Concessions Date of Sale / Time Location Site / View Construotion I Coon Road 4351 Cafliste Road G-anthers Gardners N.A. $85.46 haspeetion DESCRIPTION As of 2-29-03 Avexage One-story de~ched Vinyl siding Central Penn MLS 145 Fai~view Driv~ 2157 Newville Road Carlisle Carlisle $75,500 $78.65 Central Penn MLS DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. None VA -3,000 6-1-02 3-29-02 Similar .44 acm -9,300 Similar Brick Superior .24 acne Similar Vinyl sidinS Age 61 years 55 years 18 years -7,600 Condition +7,600 Similar Tot. Bed. Bath 5 2 l 1,087 squar~ fe~t -4,500 Average Tot. Bed. Bath 5 2 1 936 squa~ f~t Similar Full basement Similar Tot. Bed. Bath 5 3 1 960 square feet Two-ear ~"a ~;e Ctawlspa~e +5,000 Av~xa~e Similar Baseboard elee~e Oil-fired FHA Similar +3,000 None +6,000 +3,000 Wood dee, k. +5,000 Patio, storal]e bldg. Typical for the One-car Porch, enel. porch_ Similar Nolle Fi~laoe Above Grade Room Count Gross Living Area Basement &Finished Rooms Below Grade Similar Similar Similar Functional Utility Garage / Porches, Patios Pools, ~c. Special Energy Efficient Items Fi~plac~(s) Oth~ (e.g. kitch~ -8,800 $84,100 +8,400 $83,900 $74.07 Central P~m MLS DESCRIPTION $ Adjust. None 8-29-02 Superior -7,200 .39 acre Similar Aluminum siding 80 ye.~s Similm Tot. Bed. ] Bath I 6 3 1 972 square f~t Similar Similar Similar Porch +6,000 Similar Similar Similar +4,000 S76,000 FINAL INDICATED VALUE OF SUBJECT PROPERTY: $84,000 UNDERLYING ASSUMPTIONS AND LIMITING CONDITIONS SUBJECT TO THIS APPRAISAL o I assume no responsibility for matters legal in nature, nor do I render any opinion as to the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. The legal description used herein is correct. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. I assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineer/ng which might be required to discover such factors. The information, estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be tree and correct. However, no responsibility for accuracy can be assumed by me. This report is to be used in its entirety and only for the purpose for which it was rendered. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts no responsibility for damages suffered by any third party as a result of reliance on or decisions made or actions taken based on this report. 10 CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: 1. The statements of fact contained in this report are true and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. 3. I have no present of prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetermined results. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. This appraisal report has been made in conformity with the Uniform Standards of Professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. 11 10. No one other than the undersigned prepared the analyses, conclusions, and opinions concerning real estate that are set forth in this appraisal report. Larry E. Foote Certified General Appraiser GA-000014-L 12 LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: 1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers, warehouses, and manufacturing facilities. EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. Associate Bachelor of Business Administration, Harrisburg Area Community College, 1974. Diploma, Carlisle Senior High School, 1965. Certificate, Pennsylvania Realtors Institute, GRI I, GRI H, GRI III. Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104, CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential Valuation, American Institute of Real Estate Appraisers. Appraisal Procedures, Appraisal Institute. Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. Report Writing and Valuation Analysis, Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser #GA-000014-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania PROFESSIONAL DESIGNATIONS: GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANIZATION AFFILIATIONS: National Association of Realtors Appraisal S~6on. Carlisle Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. 13 PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank Cumberland-Perry Association for Retarded Citizens Carlisle Suburban Authority Members 1 ~ Federal Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt & Company, CPA Smith's Transfer Corporation Carlisle Depa,Uxaent of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc. Prudential Relocation Services Lender's Choice Market Intelligence, Incorporated United Telephone Employees Federal Credit Union Cumberland County Commissioners Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Cmttysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services, Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation Drovers Bank American Home Bank Trans Union M&T Mortgage Corporation Cody Financial Mortgage Services Wa)point Bank Northwest Savings Bank Blue Ball National Bank Adams County National Bank Countrywide Home Loans Am-row Mortgage Various law firms and individuals 14 I PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS 15 EXHIBIT "C" COMMONWEALTH OF PENNSYLVANIA LIFE ESTATE, ANNUITY & TERM INHERITANCE TA~( RETURN CERTAIN RESIDENT DECEDENT (Check Box 4 on Rev-t 500 Cover Sheet} ESTATE OF LEON S. WEIDNER, aka S. LEON WEIDNER FILE NUMBER 2003 -- 01 46 This schedule is top be used for all single life, joint or successive life estate and term certain calculations. For date of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. X Will Intervivos Deed of Trust Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF LIFE TENANTS DATE OF BIRTH NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS VALUE OF DATE OF DEATH PAY ABLE ASSET EMMA R. RHODES 1925 78 ~ Life or ~ Term of Years $ 84,000.00 1. Value of fund from which life estate is payable: $ 84,000.00 2. Actuarial factor per appropriate table: 0.28957 Interest table rate - 3 '/2% 6% 10% X Variable Rate 5.6% 3. Value of life estate (Line 1 multiplied by Line 2) $ 24,323.88 ANNUITY INTEREST CALCULATION NAME(S) OF ANNUITANTS DATE OF BIRTH NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS VALUE OF DATE OF DEATH PAY ABLE ASSET __ Life or ~ Term of Years 1. Value of fund from which life estate is payable: 2. Check appropriate block below and enter corresponding (number): Frequency of payout - Weekly (52) Bi-weekly (26) Monthly (12) Semi-annual (2) Annual (1) Other 3. Amount of payout per period: 4. Aggregate annual payment. Line 2 multiplied by Line 3: 5. Annuity Factor (see instructions): Interest table rate - 3 1/2% 6% 10% Variable Rate 6. Adjustment Factor (see instruction): 7. Value of annuity - If using 3 t/2 %, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: Line 4 x Line 5 x Line 6) + Line 3 Quarterly (4) NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. EXHIBIT "D" KNOUS FOODS Knouse Foods Cooperative, Inc. 800 Peach Glen - Idaville Road Peach Glen, Pennsylvania 17375-0001 Tel: (717) 677-8181 Fax: (717) 677-7069 Twx: 910 997-0548 April 3, 2003 Harold S. Irwin, III, Esquire Hitner House, Suites 201 and 202 35 East High Street Carlisle, PA 17013 Re~ . Estate of S. Leon Weidner SSN: 211-26-6603 K.F. Account No. 72140 Dear Mr. Irwin: Per your April 1 letter, I submit the following. On February 9, 2003, S. Leon Weidner owned forty-seven (47) shares of Knouse Foods Cooperative, Inc. Preferred Stock valued at $100.00 per share. The preferred stock can be liquidated through this office. There is an endorsement section on the reverse side of Certificate No. 17017. As executor, you should sign the certificate in the lower right- hand comer and have someone sign to the let~ thereof as a witness. Forward the executed certificate to us and we will purchase back the stock at its face value of $4,700. Or, you have the option of transferring the stock to an heir, in which case we would need the certificate with your endorsement, plus the name, address and social security number of the person who is to receive the stock. Should you need any further information, please feel free to contact us. Very truly yours, KNOUSE FOODS COOPERATIVE, INC. Mary J. Myers Assistant Secretary EXHIBIT" "' 7eries 19 .... (').. Amount $...?..6....8..? .... .~'- .~a~ S,'l)t{uifl,t!r 24, 1984 , . ,.'.. - ~ ~~~~]. ~, ~ Leon Sqeidner '~[118 eg~i~]ga ~[]a~ ............................................................................................................................................................................................... : ........................................ baa ruml~bed ..... D.Bg...tkU.~d z-.e d. Eo ~_~.;~.: 5.~x..~xzd__8.9.l.lDD .......................................................................................................................... to tbl~ a=~ocl~tloa ~ c~pltal, ~ubJect to t~e feilowla~ ee~fllMea=: 1.Thin anti other revolvluff*fuad c~rtlfleates of the aame uerl~ arm ~tirnhle' la the =ole dlseretlou of the board of directors, either Iully or on n pro rata bsala, but eertffle, te~ Issued lu prior years shall be entitled to prlor!ty (exCept ns hereinafter provided) lu retirement. 2.The amount stated In this certificate shall bear only such tare of ~terent, ~ any, as the board of dlrecto~ m~y fix, frmm time to lime, ~ no eveat to exe~d slx ~rceut per aunum. 8. Thin eertlflent~ Is transferable oaly on the ~oks of the nssoc~tlon. 4. Thin and other eertlfleate~ are subject In nil regpeetn to the by-lawn o~ Ihe nssoet~Hon nnd are Junior ami subordinate ~o ~11 debts of the nsnoelnHon, botl~ secured nfld unsecured. Ill*on the winding up or iiqulduthm of the association In uny re.liner ~fter full ~yment to nil of its creditor., nnd retirement of all outslnndlnw preferred stock In full or on n pro rats 5nsf8 without priority, plus nil accrued and unpaid dividends, ~11 revolving-fund eertillentms shall then be retired In full or on n pro rata basis, without priority. IN WITNEgS Wil~ltl~Ol,'. MOUNTAIN O~CllAltD CO-OP~ItATIV~, INC,, ham eaunmd this certificate to be ~gned by Its duly authorized officers and to ') ' Sept ember 1986 ~/['~ I"ol't y-'[ h roe &TTR~T He,'retary MOUNTAIN ORCIIARD CO-OPERATIVE INC. ,//~., i ~ ,/-.,,/ ' ]~y ..+./....d.,L....(_~:...~.~:...L..(.L,,_.~.(,.:z£.~LtL ~:4 .............. President . ties._ 19.S 8,, Amount $ .... ,,,,s ,,rnlS',ea Fifty eight and 25./.100 ....... .......................................................................................................................................................................................................................................................... dollars to this a~soclatlon a. capital, subject to the following eondltlone: I. This all(l ()tiler revolvloR'fund crrtlflcates of tile .ame series are retlrable in the sole dlscrelhm of llze hoard of directors, either fully or oo a pro rala basis, I)ut certlfh'nles Issa,'d ~n prior y~ra shall be entlth'd to prlorlly (except as hereinafter provided} in retirement, 2 Till, oltlollll~ slated In lifts refill'Irate shall h~mr only such rate of Inlerell, if a~y, as the board of dlrerlors may fix, from lime to time, il/ no event 3. Tills cel'tifh'ste Is transferable only on the books of the nssochllh)~). 4. This and other certificates are aul)Ject In all rt, sl)(,cts to Ihe by-laws of Ibc aaaoclalloo and are Jonlor ami subordinate to all debts of the association. holh avvllr(ql un(l IlnSe('ot'vd. Up~li Hie wlotllng oO or IIqul(latlon of the aasoclatloll iii tiny nlanuvr uflet' full i)a~int,nt to all of I~s creditors, aud the r,'llrvlnvllt of all oltl~talldlllg IJf'c[vl'l'ed stock lo frill or oH a I/to I'ata baals wl(ho~t prlorlly, i)ltia all accrued and Hlll)ald dividends, all revolvilig-fuud certificates shall then be reticed hi full or on a pro rata baals, without priority, IN WITNESS WIII~ItEOI,', MOUNTAIN 01ICIIARD CO-OPERATIVE. INC., tiaa caused thl~ certificate to be elgned by lt. duly authorized officers and to be seate,l ,vita it..esl tht. .............. ~..S..~ ................ day of. D e u emb e..r ............................... ~uTo. President I95.7.. .... Amount 76 .. __Ue~dner , ,, Leon TInS CgnT~VmS ~H~ ............................................................................................................................................................................................................................................. h.s r.r.lshea One hl~.~...dlT, ed and 761100 .............. :-..-. .......... ' ...... .................................................................................................................................................................................................................................................. dollars to thle association aa capital, subject to tba following conditions: I. This and other rew~lvhlg, fund ccrtlfleatos of the same aerl~ are reflrable In.the ~ole dlscrell~m of lhe board of directors, either fully or on ~ pro mtn basis, but certlflcale~ la,ned lu prior yenr~ ~hall be entitled to priority (except aa hereinafter proYhled} In retirement. ~. TIw amount staled In Ibis eerllflcate sh~ll bear only nueh rate of Interenl, If nny, n~ iht board of dlrectorO m~y fix, from thne to time, lu no event 3. 'l'hl~ certificate Is transferable only on the books of the a,,oclatlon. 4. This and other certificates are subject in all respects to the by-laws of the association aud are Junior and subordinate to all debts of the association, both secured ami unsecured. Upon the winding up or liquidation of the aasociatiou In an) manner after full payment to all of its creditors, and ~l~e rvllrvment of all outstanding preferred ~tock in full or on a pro rata bnals without priority, plus all accrued aud uopa[d dividends, all revolving-fund certificates ~hall then be retired In full or on · pro rata basis, without priority. IN WITNESS WIIEREOF, MOUNTAIN ORt?IIARD CO-OPEItATIVE, INC., has ea~tsed tbl~ certlflcata to ba signed by its duly authorized officers and to be Ilec emb er sealed with Its aaal this .................... .'.J:.,,.~...~. .......... dal ~f ...... ; .................................................................. 1970. 2 MOUNTAIN/ORSHARD CO-O~Ei~'A~T~IVE, INC. · '- President flevies 19 ~9.. . Amount $ ...... Seventy. two and 88./..100 ................................................. do,,ars has furnlshsd to thl. association aa capital, subject to tha followln~ coudltlons: I. This and oilier rev(llviltg,-ftltld cPrllfl¢.alea of lite same ~erles art, rvtlrnble In the sole dlwcrell,,n of l}m~} board of direct.rs, ellher fully or Olm a l)ro rata basis, but cerlifh'aie~ iswued In prior y~ura shall be entltl*,d to prlorlly (excopt a{ hercitmfter provided) in retirement. ~. ']'he amount stated In fhls certificate shall bear only such rate of Interest, if tiny,' a~ the b.ard of directors may fix, /rom time to time, In no event h) exceed six I)ercenl per anll{llll. :l. 'l'lll~ certificate Is transfel'~ll)le only on the books of the 4. This and other cerliflcates ar,, subject In all resl)oCts to tho by-laws of the n~,clJ{tlon nmi are Junior and subordlnale to an debts of the association, b,mlh s4~('ilr(e,] Hti(I iiiiNo('url'({. I}IHIll Ihe Willllillg Il i or il{ Uhhltioll ,,f tile n~soclIItIOIi I11 till) HIiIIIIII,{' llftel' 1'{111 IIII~IIWII[ lo nil Of II~ credit~q's, Illlll the l't, llr*.llli'n[ (if all i}lltSilill(llllg i}ref{.l'l'i,d ~ock In [llll or oll 8 pro i'~1111 [}llX{N wll io{l[ ill' orily, plu{ ull ~qcrlle{I I111(1 Ulll}llld dlvidUlld~, all certlficl~{~ {ll~ll thuu I)e i'etlre~l hi [~{11 or on a pro rut~ bllsl~, wltl~uut priority. IN WITNESS WIIEltEOF, MOUNTAIN ORCI1ARD CO-OPEIIATIVE, INC., has caused thli certificate to be signed by lis duly authorized officers and to be sealwd with Its seal this .............. 1,~..'~. ................ day af ...~....~I..Q~I.~'J,b.~I.~ Secretary CO-QPE~ATIVE, INC. ,...%:t...'-" 5 / .... ~:,4':~:~ ....................... President _ __S_e~r_~es. 19.. 6.0.. Amo~mt $ .... 11,~ [,eon Wetdner TIll8 CEItTIFIEil THAT .......................................................................................................................................................................... ; ................................................................ has furol~hed ..............................................................One hu.E!.dred £or'tx ........................................ l;Pweo ..and 0.9/.~0.0. ............................................................................................................................... ................. aoll, r, to thl~ n~sociatlon as capilal, subject to tile following condltlool: I. This and uther revolvlug,-fund e,,rilrlente,~ of tile lame .eries are reth'.hle Itl the sole 41errelh,n of lhe hoard of dlreefora, either fully or on a pro rain busla, but cer[ffi<'ule~ I~w'd In prior yearn ~hall be entitled to prlorlly (axe.pt a~ bercin.ftec pr.~ldedl in retlrcmcot. 2. Th. ami)lin{ stated In this certifi('ate .hall I~,ar only su('h rate of lut(,rest, if nuy, at the board or directors may fix, from time ti, time, In no event :l. 'l'hl~ certificate Is traueferuble ouly on the books of tho association. 4. 'l'l~is and other cerlificates nrc subJeet in all reap.vie lo tho hy-law~ of lite a~a.eitillon al.I .re junl-r and mlhordinafe 1o all debts of Ibc aseoclntlon. 'u Ilq'lOvl t O~ N [ O tel nd llg n'vgel'red stock In f fll or ou fl lifo i'alJI 111[~18 I~ilhotlt priority. I~]Ul nil Icc'riled and ~llpaid dividends, nil revolving-fund certificate~ ~hall then be retired in full or on a pro rata ba~l., without prior IN WITNgSS WllgRgOF, MOUNTAIN ORCIIARD' CO-OPEItATIVR, INC.. bn~ caused this certificate to be =lgned by Ifa dul~ authorized offlcera and to be ~ecretary °ORCIIARD OPERATIVE, INC. / ........................ l'resl,lell! Series 19. ~ 6.1 _Amou~nt $::, One hundred i;ht rty and 2{}/] O0 ...................... .-..---..-..-_.-....-...-.-.-....-....-...-...-..-.._-...-...-.._-. dolla~, has furnished ................................................................................................ : .............................................................................................................. to this association as capital, subject to the followln~ conditions: I. This and other revolvlng, fuod certificates of the same series are reth'al.le In the sole discretion ol' the board of directors, either fulll or ou s pro I'ltla busls, but cerllfh'ale. I.sued h, prior years shall be eutllh, d to prforlly {uxcept n. hereloafter provided) in retirement. ~. The amount stated In lhl. cerllftcate shall bear Only such rate of Interest, If nny, aa the b~ard Of directors may fix, from time to time, In no event to exceed 81I percent per flllnUlll, 3. This c,rtlflcate Is tran~fernhle only ou the books of the assocluilon. 4. This and other certificates are subject In all respects to the by-laws 0f the association and are Junior and subordlnale to all debls of the association, I,ot i mcure~ a~ d u isecurvd. {limn Ihe wllldlng up or liquhhtthm of the flssochtlloll In an3 manner after full pa}'meut Io all of its creditors, sod the rcllrement of all outstanding preferred stock In full or on a pro ratu basis wlihout priority, plu~ alt accrued hud unpaid dividends, all revolving-fund certiflcatel shall then be reth'ed In full or on a pro rata basis, without priority. IN WITNESS WIIEREOF, MOUNTAIN ORCHARD 'Co-oPERATIVE, INC., hai caused thl~ e~rtlflcat, to b~ Ilgnad by its duly authorized officers and to be with n, ,esl tala .......................... ~.~.~... ~ar of ...... I~.¢Q~).~.~ ..................... 1~7.. 8ser~tar~ ORCHARD CO, xOPI~RATIVE, INC. ........................ Preslden II 19 62 Amount Tills CERTIFIltlS ~HAT Leon We.trinet , hns furni.he~ .O..n..9.. hu. n..d, red e.i. ~.,,_h t.,~.:'.¢e..v..~.n....iLo..4.. 5.~/..%0.0..-....-..-...-...-....-..-....-...-..-....-...-..-...-...-..-...-..-....-..-....-, .-_ .-._.-..-...-. ~ :: ..-. ..-...-...-.. tn lhl~ a~$oclatlon as capllal, ~bJect to the l'ollowlag eandltlons: I. Thh~ and oilier revolving, fund cerlli'h'ales of lift.' same series are relh'able In the lois dlserell.n of th~ board of dlrnetor~, cllher f.lly or on a pro ruin basld, bul certlth'ntes I~m'd In prior yenru ~hnll b~ entitled to priority lexcepi ~ts hereinatler pro¥1ded) Ill reth'emer, l. '2. Tbs nme.lit slated In Ibis cerllflcal, shall bear,only such rate et Intere~l, If any. aa the board of dlreclorz may iix, from time to time, In no event lo ext'£,t,(I 14i1[ I)~l'(.'Olll 0~'1' IIIIIiIIIn. . :1. This certlfhrnte la translatable only on the booki oI the n~#oelullon. 4. This and other certificates fir,, subject In fill respvcts Irt tile by-lnws of llie association and are Jnnlor and suhordlnflle lo fill delfts of the essoclfltlon, both secured find unsecured. II1.,. the wlmllug till or llquldatlo..f tile n'~soelalion In any ....ivv a~ter f. II I~nYmvnt t. all -f Its creditors, slid the retln,ment of all outstn.dlng preferred stock In full or on o )re rntu basle wilhnut ,fierily, 4.s all accrued and nopald dividends, all revolving-ruud certificated shall then be retired iff full or on a pro rata basis, without priority, ,. IN WITNI'flSS WIIERIgOF, MOUNTAIN OItCIIARD OO.OPERATIVE. INC., ha~ caused this cerllftcats to be signed by Its duly authorized officers and to be ................................................... : ............................................... ~,.~..;..i ........................................................................................................ ' ....................................................................................... to this assoclatlou as capital, Subject to tbe following con41tlona: I. Thls nnll other rowfivlng, fond evrtll'h'~stes of the a~nie 8eries nrc lelh'nhlo In the s~de dl~er,,ll,,n of thy I,mrd of dlre~'lors, elfher fillly or oil a pro rnt~ Imsl~, bo( certlfh'ales I~SLIV([ ~1 prior 3'o$1rs 81111][ be eutlth'd Io prlorlly le~eel}t' i~ )l{~l't~lllil[tel' pr,,vidod) In reth'enmnt. ~. The ~moonl ~fnled i~l lh}8 verlil'iv:tt,~ shall bt, al' only ~lch rate o~ luterest, If airy, tis the bourd ~,g (lirector8 may fix, from time to tlnle, In no event :: This certlfh'~tte Is teansfet'~dfi,~ only on the books o~ the 4. This uml olhor eertlfivates nv,' uobject hi fill respects to the hy-l~tws of th(~ n~fi~;1olhtn n~.l nrc Junior and zulmrdlnafo to all del)Is of the certlfici~te~ ~hall then be rellred in foil of on · PrO rflta bnsls, without priority.. IN WITNgS8 Wlll~ligO[,', MOUN'I'AIN Oliell~IiD et)-OPgllA~'lVg, I~e., h~s can~ed this evrtiflcale 1o be ~lgue(I by Its duly aulhorlzed 0ffleer~ end to be M( INC. ,,¥ ................. l'resldent . _Se~ries 19..~ .6.~. Amount $_.,.2.9.3.: 7_..9._,,j~ TIII8 egRTIFlgfl T~T Leon Wel~er · . ...... ' 2 ~;',~: ~. '., ............................................... r.': .............................................. ff:'""'v""~r'' .................................................................................................... '"'" ............................................ . ................................ to this a~soclatton as capital, ~ubJect to the following eondltton~: ., ~', ~ ' ~ 1.This and other revolvlnwfund certificates of the same series are retlrahle In the sole dl~crell,,n of the IRmrd of directors, either fully or on a rata ba~l~, but certlfteate~ I~ut.d ~n prior year~ shell be eutlth'd to priority (except n~ hereinafter provhled) In retirement. ~.The .mount stated In this certificate shall hear', only such rate or Interest, If n~y, a~ the b.ard of directors may fix, from time to time. In no event to exceed six percent per I[llllHIII. ,: 3. Thl~ e~rtlflcate 15 tr~n.fernhl~ only on th~ book~ of the n~oelatlon. 4. This ~nd other eertlfle~te~ are nubJect In nil respects to tho by-lnw~ et th~ nsnoc~nHon nnd nra J.nlor ~nd 8ubordtnat~ to ~ll debls of ~he both secured Iiil{] tulsevured. IJl~-n tile winding Ul} or liquidation of the Rsmocl~llofl Ill lilly IllillllHq' after full pfl}'tllt, llt to all of Its creditors, itlltl the retirement of all outstanding preferred ~toek Jn full or on a pro rntn bnslo without priority, plus all necruefl and unpntd dividends, nil revolviug-fuud eertlfh'nte~ shall then be retired In full or on a pro rata bamls, without priority. IN WITNg88 WHgRgOP, MOUNWAIN ORCHARD ~O-OPEItATIVE, INC., hfl$ eau~od this c*rtlfleatm to bm"alffn~ by Its duly ~uthorlzed officers and to be ,,~*,d ~t~., .,.S tnt, ..................... Z2.~ ......... ~. o~ ~0..~h~.r ..................................... BY ¸ ............................ .Series 19 ...7.:.'. Amount $. MOUNTAIN ORCHARD CO-OPERATIVE, IN(;. ~. ~ ~1~"( .' [,ec.n Welcl~e~ . · ' :, ; .............................. : ............. t~ ........................................... ~ .......... , ............................................ t~F"'rT""~]~rvi'; ............................................. ~r ~:~X hund,:'~'~ ,~,~ety;. t,~o nnd ~97~g0.~-~--~ ......................... ~ l.t~lsbe~ ................... : .......................................................................................................... ~'~'?'[['r ........................................~ ........... t ......... ~';'~ ................ ~ ............................. ~oll~r~ to lids association ~ capital, ~ubJect to the follo;vlng coudttlon~: I. This and other revolvlng.f, nd c,,rlig{cn{es of Ibc re.ne ~t, rh.s nrc rellral,~¢"h~ 't}~iO01a dlsrreU~m of the 'bo~rd 0f dlr~ci.ors, either fully or on ~ pro t'.h, I.,$i~, I,ul t. erlH'lcalca Ism.,,{ In prl,~r years shall {m eoii{h.d lo prior}~y:(~,X¢~¢t am hervlm~flt, r pr.~ld~{~l In retlrvmlmt. 2, Th,. amooo{ s{a{ed In {hl~ vvviH'l,'ato shall bear ollly wucil rah. of {ute{'t,{~ If auI, asthO board of director~ may glx. from time to time, in no ~vcut 3. This cerllflc~Hs Is transferable only on the books of tile a.socla{lon. rvtiremeut or all outai~indlng wel'et*rvd sLeek Ill fllll or on a pro rata bu~Ja,'~Jth~ ~[g~[ty, phl~ dl[ met'r~ud a~dp0p~ld dividends, all ce '1 'ca es 8 all ~ len be retired n f~ Il or on · pro rata ba~ ~ wllhout p~l~ ,' , IN wI'rNEsS WllEitl*;OlV, M{}UNTAIN ORCI{~'I{D CO OPIgI{ATIVE, 'i1 r ~z~ this ~rtlflC~te to bo ~lgued by ItS duly authorized officers nad {o be senWd ~ith its seal this ] ~ I d.y of D') O~;';"[~q~'r" :.~.,., ............. . MOl ORCHAI~I), CO-OPERATIVE, 1NC. .. i ,.LC.EL.....(. / r (/ ,': ~:: (...C l,y ... ~errctary I're~iden L O2 ..q .. .~. :. -'~ ~--, / ; · ~? ' ' ~ ,n ..'~ Leon 1~ eidner ' :: Tills CI~RTIFIE8 THAT ..................................................................................................................................................... ........................................................................................... to tills association as capital, subject to the following conditions: · .' , I. Till. ami olher revolvlng-f, ml certlflcafe9 Of the sn~ne aeries are retlrable In' :tile ~ole dlscrelhm nf the board ot dlfeetorn, either fully or oaa pro rain bosis, but curlil'lcalcs issued In prior yearn shall be entitled to priority {c~Cel,t as hereinafter provided) h~ retirameut. 2. The ul~lOlmt stated In this cerllfh,ate .hall bear only ~.ch rate of ~tereat, if any, as lhe ~ard of directors may fir, from time to time, In no e~ent 3. This certificate I~ transferable only on the books of the a~soclatlon. 4. This and other cerliflcate~ are m~bJm'l In .11 respects to the hy-lnw~ of the association and are Jnulor ami mlbordlnrle lo nil d~q)l, of the bi)ih ~l~cIIl'('lJ Illld ilnsl,Clll'C(J, IIIHHI Ih(' wln(Jlaff ~]) or JJ(lllJdutJiin of the nisoclatlon In lilly lalllJller after ftdJ jllyUll, llJ to all of II~ uredltors, illll Ihe c'erllfieales shall theu be retired la full or on a pro rata basil, without priority. , IN WITNESS WIIEREOF. MOUNTAIN ORCHARD: CO-OPERATIVIO, INC.,.baa ~aused this certificate to be signed by lis duly authorized officers aud to be Series 19..}!i.. Amount · /" ~ .... ' '~):"~? ~x -~ _ ', :;> ~ . .\,' ,. ,~ .,- .. S. Leoi~ 'Weidner TIllS CERT~FI~.~ THAT ha~ furulshed ................ ~. .................................................................................................................................................................................... ' ........................................................ to thl~ ~socl~tion ~ c~plt~l, ~ubJect to th~ lollowlng condition*: I. 'l'lll~ nmi other revolvlng4uml c,,rllf~c~tes o~ lhe ~ame ~erles are retlrabl~ In the ~ole dlseretb,o of tho I,~ard of dlrector~, either fully or ~u · pro rola basis, but cerllt'lcute~ issued h~ prior years slmll be entitled to priority {except as hereinafter provided) In retirement. 2. The amount stated In this certificate ~hali bear only such rate of Interest, It anL as tb~ ~ard ~ dlrectora may fix, ~rem time to time. In uo event to exceed slx percent per QOIIUIH. 3. This certificate is transferable only on the books of [he a~soelatlon. 4. This and other certificates are s.bJect in nil respects to the by-lnws of the association snd are Junior and su~rdinate to all debte of the aseoclaHon. both secared and unsecured. Upon Ihe winding up or liquhlntlon of the a~s~'lalion in uny mnnner hr{er full Imyment to all of Its creditor~, and rvth'ement of all outstanding preferred stock In full or on a pro tala basls'wlth0~t priority, plu~ all accrued a~d Unpaid dividends, all revolvlug-fund certificates shall then be retired In full or on a pro ra~ ba~ls, without pr~rlty. IN WITNESS WIiERE~I~OUNTAIN ORCII~RD CO-OPERATIVE_ ha~ caused this certificate to be ulgued by I~ duly authorized officers and to be sealed with its seal Ibis ........................................day ot ~ ATTEST Tills CERTIFIE~ TIIAT ......................... ; '" .' "' to this association as capital subject to th, following condltlon~: I. This find olher few,lYing-fired certlfbm{es of th~ ~ams series are retlrablS 'Ill 'the'sole dlacre~l,.t of the board of directors, either fully or ~n · pro rata ba~ls, but ccrllficulca Issued lu prior years ~llall I,e t. nlHled to priority (eXCel~t as bi~rt'lnafl~r pro~lded) In retirement. 2. The amonnt staled In this cvrllflcate ~hall bear only such rate of I~tere~t, ff any, a~ tho ~ard of dlrector~ may fix, from tlmo to time, In no 3. This c~rtificate Is transferable only on the boo~s of the association. 4. Thla and other certificates are subJocl In all r.speets to the hy-htws of the assotqallolt find are Junh)r and subordinate to all tl(,I)t~ of the as~ociafldm, I")lh set'llr('(J Itll([ tillst.(ztll'ed. Jill(ill Ille wlndlnff al) or ]lqill(httl(m of the nts(¢lauon III any billllHt, r after full plyllltqlt {o all or lis creditors, and (he retirement of all outstanding iff'eh, trod stock In full or ou a Dro ralu busts wlthoat prJerlty, plu~ uti aqcru~d elduOpald dlvldendl, all revolving.fund certificates shall then he retired In fiflt or on a pro rata basil, without pr~rltY; . . , 1N WI'PNICSS WIIEItEOF ~IO~NTAIN ORCII~RD ~.OP~ItA~V~,.IN~.i ~s~d th~ certlflcato to be ~lgumd by Its duly authorized offlcmri and to be MOUNTAIN OIiCtlARD~CO-OI~RA, TIVE, INC. ........... .:.: .... :..u:! ....... 1. .......... ............... ; r', ,' ¢' ' ' ?' ~ '>k ,-x ,.~' - . :-" , i' ~,. ~-Z... >, . . :I .' j!! I I',,~ Leon tins c~:RTI~S ThAT ~ek~ner ............................................ to this association ~ capttai,,subject to the gotlowlng condltionm: 1.'l'hlj and oilier revolving-fund certlflcnle9 of the same ~erles are retlrnbl~*.l~J ;th~ ~ole dlscrellon of ~te bvard of dlreclors, either fully or on a pro rain baslJ, but ccrlll'lculvJ issued lu prior year~ sliall bc entitled ~o priority (¥~cept as hereinafter provided) la reth'em~flt. 2. The amount st~led In lhls cerlifh'ale shall bear only such rate of ~tere~t, ff any, as Ilia ~ard of dlrectori may fig, from tlm~ to time, In no went ill eJCCCd JJx jtercanJ itel' iiItnUlU, 3. This certlficaie Is trnnsferable only on the'boobs of the aisoclallon. 4. This and other certificates fire subject In all. respects to the by-laws of the association nmi are Junior and subordinate to all debli of the association. ,gib secured and unsecured. Upon file winding up or llquhlutlon of the ~Jsoclatlon lu any manner after full ~yment to ali of its creditors, and rutirement of all outshtndlng preferr~,d stock la full or on a pro rain busis without prior ty, pins ali accrued amd unpaid dividends, all revolving-fund certificates shall then be retired In full or on a pro rata basis, without pr~rity,' 1N WITNESS WIIERE()~~, MOUNTAIN ORCIIARI~ COOPERATIVE..~g., has tanged thi2 certificate to be signed by its duly authorized officers and to be ~,,,,,.~ ,~,,~ ,,, ,~, ,~,~ 7th ~,~ o~' October 197~.. ~..~,...';.~"- ...:..: ........ ATTEST ~ecrelary By ,PERATIVE, INC. l're~ldent Serie I9.Z7..,. Amount Tins c]~RTI]~]S,~ ?--~T ' "Leon ..__~_v~e3.aner , .......................................... ~:}~:! ................ . ........ i ................. ,~?...~ .......................... a~;-v: ........ ~'~')'"'"'~ ~1~'"', ................................................. '~ ......................................... : ........................... ..... One ,Hundred Fo~t~ ~eVen,~nd ~(,/!0~,'.'~'-~" ....... r ...... ~ ...... ' ..... '-- don., nas Iuru sueo .- ; ................ ~%-~ .............'-~ -, ............. r~ ........... ~ ......v' · -~ ~{'~'-'~' ' ~? ...................................,l"r"~ .............., ...................................................... to this assoc atlon ~ capital, subject to'~ ~bllowlng conditions , . .;.,". ' ' .... · . : , [ { , ~ , ,: , 1. This ami olber revol*l.¢-[,ud ~ertlflcales of t~e s~me series nra ~eilrlll~i~.,I, ~.(~d~. dlserell,m o{ the b~rd of directors, either [ulll or eu s vro ' t I ,. ~ but c~rtlf'lcalet lusuvd I~t I I'i ~r )'ear~, ~ a I m e ti I el! tO prlull~y, {vfqe~t Aa l ereinaflor provided) in retirement. 3. The fllllotlfl{ .tnfe,I In this c(,rllfk, afe ul.all beat onlx sud~ rate of"~te~eat,'~ sa~, il ibm ~ard of directors may fix. frell time to time. la no event 3. This certlfl('ste Is t~ansferable only on the books of the nuaoclMIon. 4. 'l'hl~ ~nd other cvtliflente~ nrc s.bJect in nil ~espeeta fo the hy.l,w~ ~f the as~oclatlon and are Junior ~nd .uhordlnnte to all d,,bta of the n~eoclnfh)n, 8el'lilt'f] Hit J IIIIHI'ClII'Ud, IJlIOII the WIIIdI~K II I Or [iquh]l!tlOll of the fl~oclatlOn In ally lalllloer lifter full ps~oli'flt to all of ils ('realtors· and lhe rvrh'vmt,nt og all outslundlnff I)referr('(l stock In Full or on fl pro rata basl~ wltllo~t priority, plus ull icccued and u~pald dlvldeudd, ull revolvlug-fund celt ficates shall t leu be retired In ful or on · pro rt~ bas s without IN WITNESS WHEREQ~ MOUNTAIN OII~IIiR~ eO-OPglliTIY~, l~e, th~ certificate to be slgn~ b~ I~ dui~ authorized officers iud to be ATTEST · ;, ..,.,- .................. [....L.L..~.(. ..... c...., ..... ( ..... l ........ Nl'('l'l' t SYy -- MOUNTAIN ORCItARD CO-OPERATIVE, INC. .' President EXHIBIT "F" ESTATE OF S. LEON WEIDNER Savings Bonds Page One SERIAL NO. DATE I OWNER I FACE AMT I ~O~ VALUE E BONDS D86560515E 10/64 SLW / MIW 500.00 $ 4,340.80 D86946953E 10/64 SLW / MIW 500.00 4,340.80 D87480325E 10/64 SLW / MIW 500.00 4,340.80 D87480326E 10/64 SLVV / MIW 500.00 4,340.80 M87014495E 10/64 SLW / MIW 1,000.00 8,681.60 M87016396E 11/64 SLW / MIW 1,000.00 8,681.60 D87480327E 12/64 SLW / MIW 500.00 4,283.00 D87482137E 12/64 SLW / MIW 500.00 4,283.00 D87482138E 12/64 ' SLW / MIW 500.00 4,283.00 D87554568E 10/65 SLW / MIW 500.00 3,386.20 D87554570E 10/65 SLW / MIW 500.00 3,386.00 D87554569E 11/65 SLW / MIW 500.00 3,386.00 D87903286E 11/65 SLW / MIW 500.00 3,386.00 D93831855E 08/71 SLW / MIW 500.00 2,527.20 D94186996E 11/71 SLVV / MIW 500.00 2,527.20 D94492986E 08/71 SLW / MIW 500.00 2,527.20 D94681969E 11/71 SLW / MIW 500.00 2,527.20 D95084991E 02/72 SLW / MIW 500.00 2,523.40 D101057444E 11/72 SLW / MIW 500.00 2,561.00 M101103716E 11/72 SLW / MIW 1,000.00 5,122.00 M101103717E 11/72 SLW / MIW 1,000.00 5,122.00 D101166676E 12/72 SLW / MIW 500.00 2,566.60 D101166677E 12/72 SLW / MIW 500.00 2,566.60 TOTAL E $ 91,690.00 EE BONDS D2392468EE 12/83 SLW / MIW 500.00 790.40 D4988572EE 12/83 SLW / MIW 500.00 790.40 D4988573EE 12/83 SLW / MIW 500.00 790.40 D4988574EE 12/83 SLW / MIW 500.00 790.40 D5048597EE 12/83 SLW / MIW 500.00 790.40 D5048598EE 12/83 SLVV / MIW 500.00 790.40 D5452565EE 12/83 SLW / MIW 500.00 790.40 D5452566EE 12/83 SLW / MIW 500.00 790.40 D5452567EE 12/83 SLW / MIW 500.00 790.40 M5766450EE 12/83 SLW / MIW 1,000.00 1,580.80 M5766451EE 12/83 SLW / MIW 1,000.00 1,580.80 M5784936EE 12/83 SLW / MIW 1,000.00 1,580.80 ESTATE OF S. LEON WEIDNER Savings Bonds Page Two I OW.E, I ^CE I O V^LUE EE BONDS M5971497EE 12/83 SLW / MIW 1,000.00 1,580.80 M5971498EE 12/83 SLW / MIW 1,000.00 1,580.80 D010271599EE 12/85 SLW / KRW 500.00 689.20 D010271600EE 12/85 SLW / KRW 500.00 689.20 M 19459766EE 12/86 SLW / KRW 1,000.00 1,206.40 D1738407EE 11/87 KRW 500.00 572.40 D21708374 E E 10/89 KRW 500.00 572.40 TOTAL EE $ 16,310.00 SERIES HH M2168871HH 05/87 SLW / MIW 1,000.00 1,000.00 X300557HH 05/87 SLW / MIW 10,000.00 10,000.00 V481378HH 12/87 SLW / MIW 5,000.00 5,000.00 M2502967HH 06/88 SLW / MIW 1,000.00 1,000.00 M2502968HH 06/88 SLW. MIW 1,000.00 1,000.00 M2502969HH 06/88 SLW / MIW 1,000.00 1,000.00 D1947595HH 07/88 SLW / MIW 500.00 500.00 M2585081 HH 07/88 SLW / MIW 1,000.00 1,000.00 M2585082HH 07/88 SLW / MIW 1,000.00 1,000.00 M2585083HH 07/88 SLW / MIW 1,000.00 1,000.00 M6515826HH 12/97 SLW 1,000.00 1,000.00 M6515827H H 12/97 SLW 1,000.00 1,000.00 M6515828HH 12/97 SLW 1,000.00 1,000.00 V1295155HH 12/97 SLW 5,000.00 5,000.00 X886958 H H 12/97 SLW 10,000.00 10,000.00 V1369598H H 12/98 SLW 5,000.00 5,000.00 V1369599H H 12/98 SLW 5,000.00 5,000.00 V1369600H H 12/98 SLW 5,000.00 5,000.00 V1369601 HH 12/98 SLW 5,000.00 5,000.00 V1369602H H 12/98 SLW 5,000.00 5,000.00 V1369603H H 12/98 SLW 5,000.00 5,000.00 D5119913HH 11/99 SLW 500.00 500.00 TOTAL HH $ 71,000.00 TOTAL ALL $ 179,000.60 EXHIBIT "G" Office 717-334-6941 Residence 717-334-6598 REDDIN(5 AHCTION SERVICE C. DAVID REDDING, Auctioneer 1085 TABLE ROCK ROAD GETTYSBURG, PENNSYLVANIA 17325 PA #AU-742-L Monday, March 03 - 2003 Mr. Harold S. Irwin III - Attorney 35 East High Street Carlisle, PA 17013 In Re: STANLEY LEON WEIDENER 1 COONROAD GARDNER& PA 17324 PERSONAL PROPERTY APPRAISAL Small Sylvania Color Television Dinette Set Montgomery Wards Microwave Console Sewing Machine Mahogany End Stand - With Drawer Upholstered Arm Recliner Glass Front Bookcase - (3-Shelf) Various Lot Cup/Saucer Sets - Figurines - Glassware - Etc. Upholstered Sofa- (3-cushion) Upholstered Recliner Goose-Neck Platform Rocker End Stand - (2-Drawer) Philco Color Television End Table - With Drawer Various Lot Wall Pictures Bookcase - (2-Shelf) Bookcase Double Bed - Chest Of Drawers - Dresser With Wall Mirror Storage Chest Bookcase Single Bed - Small Dresser With Mirror & Chest Of Drawers Stepladder - (6 Foot) Aluminum Shifting Ladder Portable Air Compressor Misc. Lawn & Garden Hand Tools 15.00 10.00 15.00 5.00 20.00 15.00 35.00 20.00 15.00 25.00 30.00 15.00 15.00 8.00 15.00 10.00 100.00 10.00 100.00 8.00 15.00 80.00 80.00 PAGE 2: PERSONAL PROPERTY APPRAISAL CONTINUED One (1) Piece Blind-Door Storage Cupboard Metal Shelf Organizer - With Hardware China Cabinet - With Glass 2-Door Top & Bottom Storage With 2-Doors Various Lot Small Hand Tools Misc. Lot Small Hand Power Tools - Grinder - Saw - Dolls - Etc. 65.00 70.00 45.00 60.00 75.00 TOTAL APPRAISAL VALUE: $ 9 76. O0 APPRAISED B Y: C. DAVID REDDING - A UCTIONEfrfr PA LICENSE NO. AU-OO742-L ~/ EXHIBIT "H" Office 717-334-694! REDDING AUCTION SERVICE C. DAVID REDOING, Auctioneer 1085 TABLE ROCK ROAD GETTYSBURG, PENNSYLVANIA 17325 PA #AU-742-L Monday, May 05 - 2003 Residence 717-334-6598 Mr. Harold S. Irwh~ III - Attorney 35 East High Street Carlisle, PA 17013 In Re: STANLEY LEON WEIDENER 1 COON ROAD GARDNERS, P.4 17324 PERSONAL PROPERTY APPRAISAl. Various Lot Of Various Sized Tarps Bag Wagons Folding Chairs Red Wagon Lot Canning Jars, Other Various Jars Of Sort Misc. Lot Glass Jugs & Cigar Boxes Misc. Cast Banks & Figurines Hatchets Old Sleds & Traps Misc. Lot Children's Toys Twenty (20) Various Model Trucks & Toys Various Canning Jars - (Some Being Blue) Cheese Boxes - Hangers & Hunting Knives Several Buckets Lot Various Sized Crocks Rope - Brown Bags - Jars- Etc. Bench Vise Figurine Clock Civil War Books Of Sort Crocks - "Roseville" Toaster - Bowls - Gallon Jug - Crock - Pie Plate & Sorted Items Bench Grinder Animal Figurines With Bobbing Heads Floor J'ack - (2-Ton) Otd Woodcn Pull Toys Nut Cracker- Small "Rosevitle' Pieces -Coffee Grinder- Peanut Jar- Bowl & Pitcher Set - Hair Cutter Sets - Etc. 35.00 20.00 3.00 10.00 6.00 30.00 40.00 10.00 25.00 15.00 100.00 5.00 10.00 7.00 70.00 6.00 10.00 3.00 25.00 12.00 9.00 8.00 18.00 7.00 32.00 45.00 PAGE 2: PERSON,4L PROPERTYdPPR,4I&4L CO,VTLYUED Wrench Sets - Bolt Cutters - Hydraulic Floor Jack - Brushes - Etc. Housewares - Silverware - Crocks - Angle Grinder - Marbles & Sort Reproduction Cast Bells With Figurines Pellet Guns & Pellets - And BB-Guns lewelry Boxes - Walking Stick - Silverware - Comic Books Several Arrow-Head Cases Picture Frames - "Prince Albert" Tins - Clocks - Baskets - Hats - Metal & Other Figurines - Dolls - Stuffed Toys Dolls - Various Toys - "Shirley Temple" Videos - Children's Books - Etc. Flags - Various Toys - Scooter - "Bobbing Head" Figures - Bibles - - Telephones - Lap Robes - Food Grinder - Large Pump - Lanterns - Coffee Grinder - Milk Bottles - Coal Bucket - Baskets - Etc. Baby Carriage - Clothing Rack - Housewares - Oil Lamp Pocket Knives Buck-Saws - 2-Man Saws - Pliers - Wooden Planes - Lawn & Garden Tools Electric Heaters - Cast Iron Pump And Misc. Items Blankets - Sheets - Etc. 29.00 32.50 22.00 100.00 22.00 31.00 65.00 1 t0.00 90.00 140.00 25.00 110.00 105.00 22.00 15.00 TO TA L 71PPIL4ISAL VALUE: $ 1479.50 APPRAISED BY: C. D,4 VID REDDING - ,4 UCTION~rjER PA LICENSE NO. EXHIBIT "1" Kelley Blue Book Used Car Values Page I of 2 Blue Book 77~e Trusted Rmsoutc, New Car Pricing Build a Car Zncentives quat~y SaUngs Ownership Cost Email Updates My Car's Value Used Car Retail Free Price (~uote Buy a Us(Hr Car Sell Your Car HotorcycJes Financing Insurance Lemon Check Warranties Gar Reviews Car Previews Decision Guides Advice About kbb Home Blue Book Used Car Retail Report Pennsylvania · April 7, 2003 1999 Dodge Dakota Long Bed Engine: V6 3.9 Liter Trans: 5 Speed Manual Drive: 2 Wheel Drive Mileage: 59,000 Buy a Used Car Free Lemon Check Auto Loans from 3.99% APR insurance Quote Warranty Quote Payment Calculator Review of This Car Find this car on eBay IVlotors Equipment Air Conditioning Power Steering AM/FM Stereo Cassette Dual Front Air Bags Retail Value $8,970 The Kelley Blue Book Suggested Retail Value represents the amount an auto dealer might ask for a specific vehicle. The Suggested Retail Value is a starting point for negotiation therefore the actual sale price will vary. Popularity, condition, warranty, color and local market conditions will be factors involved in determining a final price. This retail value is not a trade-in or private party value. This Suggested Retail Value assumes that the vehicle has been fully reconditioned and has a clean title history. The Suggested Retail Value also allows for advertising, sale commissions, insurance and other costs of doing business as a dealer. Host vehicles being offered at this price have passed an inspection and some may carry a warranty. Subscribe to Blue Book Mar~r~ Get a Private Party Value Get invoice & MSRP on New Cars Get Financing Before You Shop Select, Select, Select, Copyright © 2003 by Kelley Blue Book Co., All Rights Reserved. MarApr 2003 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions.(v.03031) EXHIBIT "J" NATIONAL BANK April 17, 2003 Harold S. Irwin, III Hitner House, Suites 201 and 202 35 East High Street Carlisle, PA 17013 Re: Estate of S. Leon Weidner Dear Mr. Irwin, Ilk The following information is being provided as per your request: Acct. Type Acct. Acct. Acc. Int. Ownership Date Number Principal to DOD Joint On DOD. C.D. 159165 $15,000.00 $5.84 Jt. w/ 10/29/96 Tammy Walborn zC.D. 152428 $20,000.00 $6.71 Individual N/A ,-C.D. ! 52420 $20,000.00 $40.22 Jt. w/ 5/22/96 Tammy Walborn .,C.D. 141173 $20,000.00 $154.20 Individul N/A A2.D. 138817 $20,000.00 $28.77 .lt. w/ 6/19/97 Emma Rhodes .,Checking 612596 $7,090.15 $.81 Individual N/A Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please feel free to contact me. Sincerely, Lois A. Kime Deposit Services EXHIBIT "K" all rst' Division of M&T Bank April 7, 2003 Harold S. Irwin, III Attorney at Law Hitner House, Suites 201 and 202 35 East High Street Carlisle, Pennsylvania 17013 RE: Estate of S. Leon Weidner Date of Death: February 9, 2003 Social Security Number: 211-26-6603 Dear Mr. Irwin: In response to your request, please be advised of the following accounts the above- named decedent had with this bank and the balances on the date of death. Account Type ........................... Certificate of Deposit/24 MOS/1.890000 Account Number ....................... 87008100860149 Ownership (Names oO ................ S. Leon Weidner Opening Date ............................ 05/05/95 Balance on Date of Death ........... $ 20,173.64 Accrued Interest ....................... 5.22 Total ...................................... $ 20,178.86 Account Type ........................... CD Income Prot./24 MOS/1.790000 Account Number ....................... 87008140606189 Ownership (Names of) ................ Tammy L. Walbom or S. Leon Weidner Opening Date ............................ 12/06/96 Balance on Date of Death ........... $ 20,000.00 Accrued Interest ....................... 3.92 Total ...................................... $ 20,003.92 · Page 2 April 7, 2003 This response does not apply to any assets held with AIIfirst Brokerage, where AIIfirst Bank is Serving as a ~rustee, nor to any credit cards owned by Bank of Amerfca beatfng Alffirst Bank's name. For further account information, closures and/or reimbursement of funds refer to below branch. 812 1/2 West High Street, Carlisle, PA 17013, telephone 717-240-6717, or 255 South Spring Garden Street, Carlisle, PA 17013, telephone 717-240-6734. Sincerely, Mary Anne Macielag Associate I/ClS (302) 934-2240 EXHIBIT "L" Manufacturers and Traders Trust Company. 1100 Wehrle Drive, RO. Box 767, Buffalo. NY 14240-0767 April l l, 2003 RE: Estate Search The Estate of.' Date of Death (D.O.D.) To Whom It May Concern: Identified below is the account intbrmation requested. I. M&T Bank accounts in which the decedent's name appears: ST.~NLEY L WEIDNER 2/09/2003 Account Account Number Account Title Opening Branch D.0.D. Accrued Interest Type Balances (Includes Accr. Int.) CD 31003910797140 S LEON WEIDNER 4331 $15,022.01 $22.0l 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION Authorized Signature DATE: EXHIBIT "M" LOOK FOR L. 5 ',~VE'LL G6T YOU THERE 04/11/2003 HAROLD S IRWIN III 35 E HIGHS T CARLISLE PA 17013 The information which you requested on the account(s) of S LEON WEIDNER (Social Security Number 211-26-6603) is/are as follows: Account Number 8000017461 8000036870 8000045408 Class of Account CERTIFICATE CERTIFICATE CERTIFICATE Date Opened 07/14/95 11/12/97 08/27/98 Principal Balance 25000.00 20000.00 40000.00 Accrued Interest 24.16 30.16 33.58 Balance at Date of 25024.16 20030.16 40033.58 Death Account Ownership SOLE Name of Joint Owner, if any Date Ownership Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established SOLE TRU/BEN TAMMY WALBORN 08/27/98 Additional Information Requested 2/~rely~ ~/~ SENIOR SERVICES REP. P.O. Box 171 I. HARRISBURG, PENNSYLVANIA 17105-1711 Inventory of the real and personal estate of S. LEON WEIDNER aka STANLEY LEON WEIDNER, deceased 1. HOUSE AND LOT OF GROUND AT 1 COON ROAD, GARDNERS, PA $ 84,000 00 2. KNOUSE FOODS COOPERATIVE, INC. - 47 Shares Preferred Stock 4,700 00 3. MOUNTAIN ORCHARDS COOPERATIVE, INC.- Revolving Fund Certificates 3,996 76 4. U.S. SAVINGS BONDS: A. Series E Bonds (Note: Joint owner listed as "MIW" [Mildred I. Weidner] .............................. $ 91,690.00 B. Series EE Bonds (Note: Joint owner listed as "MIW" [Mildred L. Weidner]. Joint owner listed as "KRW" [K. Rochelle Whitney] ............... $ 15,165.20 C. Series HH Bonds (Note: Joint owner listed as "MIW" [Mildred I. Weidner] .............................. $ 71,000.00 TOTAL INDIVIDUALLY OWNED BONDS ........... ~ ...... $177,855.20 177,855 20 5. FURNITURE AND MISCELLANEOUS HOUSEHOLD GOODS 976 00 6. MISCELLANEOUS FURNITURE AND HOUSEHOLD GOODS 1,479 50 7. 1999 DODGE DAKOTA PICKUP TRUCK 8,970 00 8. ADAMS COUNTY NATIONAL BANK- Checking Account No. 612595 7,090 96 9. ADAMS COUNTY NATIONAL BANK- Certificate of Deposit No. 141173 20,154 20 10. ADAMS COUNTY NATIONAL BANK- Certificate of Deposit No. 152428 20,006 71 11. ALLFIRST BANK- Certificate of Deposit No. 8100860149 20,178 86 12. M & T BANK- Certificate of Deposit No. 331003910797140 15,022 01 13. WAYPOINT BANK- Certificate of Deposit No. 800 - 0017461 25,024 16 14. WAYPOINT BANK - Certificate of Deposit No. 800 - 036870 20,030 16 15. WAYPOINT BANK - Certificate of Deposit No. 800 - 0045408 40,033 58 16. ADAMS COUNTY NATIONAL BANK- Jointly Owned Certificate of Deposit No. 152420 10,020 11 17. U.S. SERIES EE SAVINGS BONDS -Jointly Owned 1,292 40 18. ADAMS COUNTY NATIONAL BANK- Jointly Owned Certificate of Deposit No. 138817 10,014 38 19. ADAMS COUNTY NATIONAL BANK- Jointly Owned Certificate of Deposit No. 159165 7,502 92 20. I.R.S.- Income Tax refund 2,242 00 21. ALLFIRST BANK- Jointly Owned Certificate of Deposit No. 87008140606189 10,001 96 TOTAL 490,591 87 COMMONWEALTH OF PENNSYLVANIA: :SS: COUNTY OF CUMBERLAND : HAROLD S. IRWIN, III, being duly sworn according to law, deposes and says that he is the executor of the estate of S. LEON WEIDNER, aka STANLEY LEON WEIDNER, late of Dickinson Township, Cumberland County, Pennsylvania, deceased, and that the within inventory made by him, the said executor, of the entire estate of said decedent, consisting of all of 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~dent's death. Sworn to and subscribed before me _~7~ day of May, 2003. HAROLD S. IRWI~ Executor I ~IIE L COYI.,E, NOTARY PUBL,IC I I aOROOF CAm.roLE ~ CO. ~A I IV' C(~I~ EXPIRE80C'T~ 17, 2006 09 FEBRUARY 2003 Date of Death: Day Month INSTRUCTIONS Year 2. 3. 4. An inventory must be filed within three months after appointment of personal representative. A supplemental inventory must be filed within thirty days of discovery of additional assets. Additional sheets may be attached as to personalty or realty. See Article iV, Fiduciaries Act of 1949. COMNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8060! HARRISBURG, PA 171Z8-060! RE¥-']G~i$ EX AFP (09-00) '0~ JUN 16 EMMA E RHODES I COON RD GARDNERS PA 173Zq (,',iLia,: ~ ' ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FILE NO. Z1 03-0146 ACN 03109963 DATE 03-17-2003 ,.~ TYPE OF ACCOUNT .ii:~EST. OF S L WEIDNER [] SAVINeS S.S. NO. Z11-Z6-6603 []CHECKING DATE OF DEATH 0Z-09-2003 [] TRUST P 3 .~JNTY CUMBERLAND [] CERTIF. REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ADAMS COUNTY NATIONAL BANK has provided the Department aith the information listed beloN which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you ears a joint owner/beneficiary of this account. If YOU feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance with the Inheritance Tax Lams of the Commonwealth of Pennsylvania. Questions Bay be ensnared by calling (717) 787-A327, COMPLETE PART ! BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun* No. 138817 Da*e 06-19-1997 Es*ablishad Accoun* Balance 20,028.77 Percen* Taxable X 50.000 Aaoun* Subject to Tax 10,0 lq. 39 Tax Rata X .15 Potential Tax Due 1,502.16 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Mills. Make check payable to: "Register of #ills, Agent". NOTE: If tax payments ara made within three (3) months of the dscadant's date of death, you may deduct e 5Z discount of the tax due. Any inheritance tax due Nill become delinquent nine (93 months after the date of death. PART TAXPAYER RESPONSE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain CHECK ONE BLOCK ONLY PART TAX LINE a discount or avoid interest, er you may check box "A" and return this notice to the Register of #ills and an official assessment wil! be issued by the PA Department of Revenue. B. [--IThe above asset has been or will be reported and tax paid eith the Pennsylvania Inheritance Tax return ta be filed by the dacadant's representative. C. D The above information is incorrect and/or debts end deductions were paid by you. You must complete PART [~and/or PART F'lbalow. If you indicate a differan* tax rata, please state your rela*~onsh~p *o deceden*: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Da*e Es*ablished 2. Aocoun* Balance ~. Percent Taxable fi. Amount SubSec* to Tax S. Debts and Deductions 6. Aaoun* Taxable 7. Tax Ra*a 8. Tax Dun PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Eh*er on Line ; of Tax Coapu*ation) Under penal*ies of perjury, Z declare *hat *he facts I have repor*ed above ara ~rue, correct and knowledge and belief. compla*e to *ha bas* of ey~ ? HOME ('2 /.~r ) ~ ~ _ ~ ~ TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL ZNFORMATION 1. FAZLURE TO RESPOND NZLL RESULT ~N AN OFFiCiAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the dacedant°s date of death. 3. A joint account is taxable even though the dscsdent's name was added as a eat[er of convenience. q. Accounts (including those held between husband and wife3 ehich the decedent put in joint names within one year prior to death ers fully taxable as transfers. 5. Accounts established jointly between husband and wife acrs than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING ZNSTRUCT~ONS - PART ! TAXPAYER RESPONSE 1. BLOCK A - [f the information and computation in the notice are correct and deductions are not being claimed, place an in block 'A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them eJth your check for the amount of tax to the Register of Wills of tho county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-15qB EX) upon receipt of the return free the Regis[ar of Wills. Z. BLOCK B - [f the asset specified on this notice has been or mill be reported and tax paid eith the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes; Oep[ ZBOO01, Harrisburg, PA 17118-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and according to the instructions below. Sign two copies and subelt thee with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an officio! assessment (Fora REV-1548 EX) upon receipt of the return from the Regis[ar of Hills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originatty was sstabtished or titled in the manner axis[lng at date of death. MOTE: For a decedent dying after 12/12/BZ: Accounts which the decedent put in joint names within one (13 year of death ara taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (Nx) appears before your first name in the address portion of this notice, the $3;000 exclusion already has been deducted from the account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the data of death. Tho percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the dscedent's death: I DIVTDED BY TOTAL NUMBER OF DTVTOED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVTVINg JOINT OWNERS Example: A joint asset registered in the name of the decedent and two other persons. I DZVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS3 = .167 X 100 = 16.71 (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the dscsdent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): L DZVZDED BY TOTAL NUMBER OF SURVZVZNG JOZNT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFZCZARTES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .SO X 100 = SOX (TAXABLE FOR EACH SURVIVOR3 The amount subject to tax (line q) is determined by multiplying the account balance (llne 13 by tho percent taxable (Line 5. Enter the total of the debts and deductions Listed in Part 3. 6. The amount taxable (1ina 63 is determined by subtracting the debts and deductions (1ins 53 free the amount subject to tax (Line 4). 7. Enter the appropriate tax rate (Line 7) es determined below. Date of Death Spouse Linea! Sibling I 07/01/9q to 12/31/9q $Z 6X 01/01/95 to 06/30/00 OX 6Z 07/01/00 to present OX wThe tax rate imposed on the nat value of transfers from a deceased child twenty-one years of age or younger at death to or for the usa of a natural parent, an adoptive parent, or a stapparent of tho child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Chi[dren" includes natural children ahether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents end their descendents; whether or not they have been adopted by others; adopted descendents and their descendants and step-descendants. "Siblings" ars defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" ciasa of heirs incIudes a11 other beneficiaries. CLAIMED DEDUCTIONS PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsibZe for payment; or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decadent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 1/Z" x 11". Proof of payment may be requested by the PA Department of Revenue. BUREAU OF ZNDTVZDUAL TAXES TNHER'rTANCE TAX DZVIS'rDN DEPT. 28060]. HARRZSBURC, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-15~7 EX &FP (gl-gS) HAROLD S IRWIN STE 201 202 35 E HIGH ST CARLISLE III i;~ DATE · ESTATE OF DATE OF DEATH FILE NUMBER JUN 30 &$ :00 COUNTY ACN 06-30-Z003 WEIDNER 02-09-2003 Z1 03-01q6 CUHBERLAND 101 Amount Remitted STANLEY L HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NEIDNER STANLEY L FILE NO. 21 03-01q6 ACN 101 DATE 06-30-2003 TAX RETURN NAS: (X} ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks end Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 8qzO00.O0 1861551.96 .00 .00 181~208.1~ 38~831.77 .00 (8) ~2,723.16 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 13. NOTE: q90,591.87 (15), .00 x O0 = .00 (16) q13,526.33 x 0~.5= 18,608.68 (17) .00 x 12 = . O0 (18) 33,293.88 x 15 = ~,99q.08 (19)= 23,602.76 AMOUNT PAID I 1,180.1~ 22,qZZ.62 TOTAL TAX CREDIT 23,602.76 BALANCE OF TAX DUEI .00 INTEREST AND PEN. I .00 TOTAL DUE I .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQU/RED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ASSESSMENT OF TAX.' 15. Amount of Line lq at Spouse1 rate 16. Amount of Line lq taxable et Lineal/Class A rate 17. Amount of Line lq et Stbling rate 18. Amount of Line lq taxable at Collateral/Class B rate 19. Princi >el Tax Due TAX CREDITS: 'PAYMENT RECEIPT DISCOUNT I+) DATE NUMBER I'NTEREST/PEN PAID (-) 05-08-Z003 CD002538 reflect figures that include the total of ALL returns assessed to date. ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDIT/ONAL INTEREST. Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0 Net Value of Estate Subject to Tax (lq} qq6,820.21 Zf an assess, eot was issued previously, lines lq, 15 and/or 16, 17, 18 and 19 will 1,0q8.50 (11) ~.3.771. && (12) qq6,8ZO.Z1 RESERVATION: Estates of decedents dying on or before December I2, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE= PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act g$ of ZOO0. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Make check or money order payable to= REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Raturnj say be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30ZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days cf receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. ID0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea 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 aithin three (3) calendar months after the decadent's death, a five percent (SZ) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would 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, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily /nterest Daily Year Rate Factor Yea__r Rate Factor Yea__r Rate Factor 198Z lOX .O00SqB 1987 9Z .0002q7 1999 7Z .O0019Z 1983 16Z .000438 1988-1991 XIZ .000301 ZOO0 8Z .000Z19 198q 11Z .000301 199Z 9Z ,O00Zq7 ZOO1 9Z .O00Z~7 1985 15Z .000556 1995-1994 7Z .00019Z 2002 6Z .00016~ 1986 IOZ .000274 1995-1998 9Z .OOOZ47 2005 52 .0001~7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPA'rD X NUNBER OF DAYS DELTNGIUENT 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 tho assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ALLEN E. HENCH, LAW OFFICES 220 MARKET STREET (CORNER OF MARKET AND SECOND AND ONE-/~F NEWPORT, PENNSYLVANIA I70'74 (717) 567-3139 ~.,;,~:~ FAX NUMBER (7 I 7) 567-3130 [.~{ q~:!~ Emaih attorney@pa.net July 16, 2003 Cumberland County Courthouse Attn: Register of Wills Hanover and High Streets Carlisle, PA 17013 Re: Rhodes v. Weidner Estate Dear Sir or Madam: I enclose a copy of a letter representing notice of a claim. AEH:gmu Enclosure 7-16-03-27 Sincerely, Allen E. Hench ALLEN E. HENCH LAW OFFICES 220 MARKET STREET (CORNER OF MARKET AND 3ECOND AND ONE-HALF ~TREET) NEWPORT, PENNSYLVANIA I (717) 567-3139 FAX NUMBER (717) 567-31 30 Email: attorney@pa.net L:,i July 14, 2003 Howard S. Irwin, III, Esquire 35 E. High Street Carlisle, Pa. 17013 Re: Rhodes v. Weidner Estate Dear Hal: We have been contacted by Emma E. Rhodes. As you know, Ms. Rhodes was an acquaintance of Stanley Leon Weidner, who died on February 9, 2003. It is my understanding that Mr. Weidner provided, in his Will and through jointly owned accounts, (and/or POD or TOD accounts) for Ms. Rhodes. I understand specifically that Ms. Rhodes gave to you, and you had in your possession, one such account, in certificate of deposit form, for $15,000. I write to ask about the time flame for the transfer and the delivery of Ms. Rhodes' account to her. We would ask that that be done forthwith so that no further steps are necessary. I understand that you may allege that the certificate was previously delivered to Ms. Rhodes. That suggestion is specifically denied by Ms. Rhodes. In the meantime, please consider this letter as a formal claim against the Estate for the sum of $15,000, plus all accrued interest. I am sending a copy of the within to the Office of the Register of Wills for formal filing. If you need anything further, I would ask that you call me directly. I appreciate your cooperation. Sincerely, Allen E. Hench AEH:gmu cc: Emma E. Rhodes t-R~g~ster of Wills 7-9-03-3 ALLEN E. HENCH ATTORNEY-AT-LAW 224 MARKET STREET NEWPORT, PA 17074 '0~ JUL l~ Cumberland County Courthouse Attn: Register of Wills Hanover and High Streets Carlisle, PA 17013 I,,,llh,,lll,,,,,,lh,lh,,ll,,,Ihli..,,ll,,,lll ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION :NO. 21-03-0146 ORDER AND NOW, to wit, this 2~ ~ay of March, 2004, upon Motion of Timothy N. Atherton, Esquire, on behalf of Emma E. Rhodes, and the consent of Attorney Hal Irwin, the Court hereby makes the Rule issued on January 28, 2004, absolute and grants Movant leave and specific permission to pursue the issuance of subpoenas and other discovery, to banks and H&R Block, as deemed necessary and appropriate for the purpose of either confirming or refuting her belief in the existence of two jointly-owned certificates as of the time of death of the decedent. The Court further orders that such discovery, referenced above, shall not subject Emma E. Rhodes or her counsel to penalty or sanction. Mr. Irwin shall supply, within 20 days, to the attorneys for Emma E. Rhodes copies of all 1099s with respect to S. Leon Weidner and/or the Estate of S. Leon Weidner. BY THE COURT 9f: Z.d 9~ 8,~N ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 557-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : 1N THE COURT OF COMMON : PLEAS OF CUMBERLAND COUNTY, :PENNSYLVANIA : ORPHANS' COURT DIVISION :NO. 21-03-0146 MOTION TO MAKE RULE ABSOLUTE AND NOW, to wit, this / ay of March, 2004, comes tli~ Mova~ Emn~mF~j Rhodes, who respectfully represents as follows: 1. By letter dated January 20, 2004, Movant submitted for filing With tl~ Court.. Motion seeking leave and permission to file subpoenas and pursue discovery iri.~ the above matter. -~ 2. On January 27, 2004, the Court entered an Order issuing a Rule up~ the Estg~e of S. Leon Weidner, deceased, to show cause why the relief should not be granted. 3. On January 28, 2004, the clerk of Orphans' Court issued the Rule upon the Estate, returnable within twenty (20) days of service. 4. On February 1, 2004, Attorney Hal Irwin acknowledged by fax receipt of the Rule, but indicated that he had not received a copy of the Petition. 5. By letter dated February 4, 2004, copies of the Petition and Order were served by first class mail on Attorney Irwin. By fax dated February 16, 2004, a copy of which is attached hereto and made a part hereof as Exhibit A, Attorney Irwin acknowledged receipt of the February 4, 2004 letter. In the February 16, 2004 fax, Mr. Irwin indicated that he had no objection to Movant seeking discovery from the banks or H&R Block and requested confirmation that no discovery was sought of him or his staff pursuant to Movant's Petition. He further indicated that upon confirmation that no discovery was sought from him or his staff he would not oppose the Petition. On February 29, 2004, by handwritten note on the February 16th fax, Attorney Allen Hench confirmed by fax that no discovery was sought of Mr. Irwin or his staff. In the February 16, 2004 fax, Mr. Irwin confirmed an earlier offer to supply to Movant's Attorneys copies of all 1099s received by the Estate. ALLEN E. HENCH A~CrORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 10. By hand written note on the February 16, 3004 Fax Mr. Hench accepted the offer made by Mr. Irwin to provide the 1099s which he noted should have all been received by that time. 11. To date the 1099's have not been provided. WHEREFORE, Movant respectfully requests that the Court make the Rule issued on January 28, 2004 permanent, grant leave and specific permission to the Movant to pursue issuance of subpoenas and other discovery with respect to the banks and H&R Block, and require that Mr. Irwin, within 20 days, provide to the attorneys for Movant, as he has agreed, all 1099s and pertaining to S. Leon Weidner and/or the Estate of S. Leon Weidner. Respectfully submitted, Timothy N. AV~e~to~ Supreme Court ID, 19656 220 Market Street, Newport, Pa 17074 Con, non: Weidner Motion to Make Rule Absolute Frba: IRWIN LAW .TFiOE HAROLD S, iRWIN, I I I NATHAN C. WOLF RHONDA $, IRWIN ROBERT D, eTAMBAUGH KERI ~. L, EIPOLO 7~7 248 02/16,/2004 IRWIN LAW OFFICE GARI. I~I. Ee PENN&YI,.VANIA ~7'0t3 www. irwinlawoffice.cx~m e.mail: irwinlaw~earthlink, r~t FACSIMILE COVER.SHEET TO: ALLEN HENCH Company: Phone: 567-3139 FAX: 567-3130 From: HAL IRWIN Phone: 717-243-6090 Fax: 717-243-9200 ]0' 14 #161 P.O01/O0I 717,243-6090 PHON[ 7' 7-245-9200 Date: Pages including this cover page: February 16, 2004 1 RE: WEIDNER ESTATE ALLEN - Your February 4, 2004 letter and the Col)les of the petition and order which were attached arrived in my office while I wes on vacation last week. Therefore, I will consider myself to have been served on the day of my return - today - February 16, 200~. I certainly have no obJe~lon to you Issuing subpoenas and other discovery directed to banl~ and H & R Block - or any other source but me and my staff. In fact, es previously offered, once I am satisfied that all 1099's have been received, I have no objection to providing you with copies of those. It ia not, however, sufficiently clear to ma that the petition and order limit your right of diacovary to those sources of Information. If you will confirm in writing that you are not requesting anything of me, I will not oppose your petition. If you cannot confirm that neither I nor my staff are subject in any way to this petition and order and that any such discovery would require you to file a almilar petition epeolfl~ally relating to me and my staff and permitting ma to respond and I or to file for eanctlor~s if deemed appropriate, then I will file reaponaes eseklng a hearing on the matter. If I have not r~'.eive(;l~.n answer from you by March accordingly. '"~'/~,,~-~" ~,~'~,~ NOTE: If you die .or m~.elve all m' the ..ga ~ If you I~.~I ~T~ pr~ble~ wilh the clarity of thi$~x, number lieted on thie letterhead. THANK YOUI CONFIDENTIJd_ITY NOTICE: This fix GOntaine r,~nfldentlel Information which may al~o b~ leflally pr I~lvll~ect, It In~ended on~ for the ule e~ ~he addressee named above, If ~u ire n~t the intended recipient, or the eml~ley~ gr agent responsible fo( delivering it to the interK~KI m~ipient, you ire hereby nMlfled that any dissemination or copying of this fix or the taking of shy aeaon on the relllnr.,e on [t10 oorttel'l~ of thl~ telecopled lnfMmitiOn may be (ulGtly prohlblte4d, If you receive thi~ fix in urn)r, please notify ue Immedlitel~ bytelephone and return the entire fax to the above e(Idres6 via the~/~~ US PO~taJ Sel~lGe. THANK YOU! DATE: TO: ALLEN E. HEN CH ATTORN EY..AT4.,AW 224 MARKET STREET NEWPORT., PENNSYLVANIA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 ~ FAX COVER LETTER FAX# RE: TOTAL NUMBER OF PAGES, INCLUDING THIS COVER LETTER: CO~NTS: CONFIDENTIALITY NOTICE THE INFORMATION CONTAINED IN THIS TRANSMISSION IS INTENDED FOR THE USE OF THE ABOVE-NAMED RECIPIENT ONLY. IT M~Y CONTAIN PRIVILEGED OR CONFIDENTIAL INFORMATION, THE UNAUTHORIZED USE, DISCLOSURE, REPRODUCTION, DISTRIBUTION, OR RETRANSMISSION OF WHICH IS PROHIBITED. IF YOU HAVERECEIVED THIS FAX INERROR, PT.~SECALL OUR OFFICE AT THE NUMBER ABOVE SO THAT WE M~Y ARRANGE FOR THE RETURN OF THIS FAX TO US AT NO COST TO YOU. THANK YOU. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 CERTIFICATE OF SERVICE AND NOW, this 11th day of March, 2004, I, Timothy N. Atherton, hereby certify that I have this day served the following person with a copy of the Order and the Motion to Make Rule Absolute, by first class, United States Mail, postage pre- paid, addressed as follows: Harold S. Irwin, IH, Esquire 35 East High Street Carlisle, PA 17013 t-F~eteneh Lgw Offices hy lkl. Xtherton Attorney ID No. 19656 220 Market Street, Newport, Pa 17074 Attorneys for the Defendants Common: Weidner Cert. Of Service ALLEN E. HENCH LAW OFFICES 220 MARKET STREET (CORNER OF MARKET AND SECOND/~ ONE-HALF STREET) NEWPORT, PENNSYLVANIA 17074 (7 ! 7) 567-3139 Fax NUMBER (717) 567-3130 Email: attorney@pa.net Timothy N. Atherton, Esq. April 6, 2004 Cumberland County Courthouse Register of Wills 1 Courthouse Square Carlisle, PA 17013 J '"'~" ....... In re: Estate of S. Leon Weidn~ deceased Orphan's Court DivisiOn No. 21-03-0146 Dear Recorder' Enclosed please find an original and one copy of a Certificate of Service in the above matter. I have also enclosed a self-addressed, stamped envelope. Would you please time stamp the copy and return it to my attention in the envelope enclosed? TNA:bsz Enclosure 4-6-04T- 1 Sincerely, Timothy N. Atherton ALLEN E HENCH ATTORNEY AT LAW 224 MARKET ST NEWPORT, PA 17074 TEL: (717) 567 3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEDNER, DECEASED : IN THE COURT OF COMMON : PLEAS OF CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 CERTIFICATE OF SERVICE AND NOW, this 1st day of April, 2004, I, Timothy N. Atherton, hereby certify that I have this day served the following person with a copy of the Order and the Motion to Make Rule Absolute, by first class, United States Mail, postage pre- paid, addressed as follows: Harold S. Irwin, III, Esquire 35 East High Street Carlisle, PA 17013 Allen E. Hench Law Offices Timothy N. Atherton Attorney ID No. 19656 220 Market Street, Newport, Pa 17074 Attorneys for the Defendants Common: Weidner Cert. Of Service ""El ' ALLEN E. HENCH A'I-rORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DWISION : NO. 21-03-0146 CERTIFICATE PREREQUISTE TO SERVICE OF A SUBPOENA PURSUANT TO RULE 4009.22 As a prerequiste to service of a subpoena for documents and things pursuant to Rule 4009.22 Plaintiffs certify that Date: (1) a notice of intent to serve the subpoena with a copy of the subpoena attached thereto was mailed or delivered to each party at least twenty days prior to the date on which the subpoena is sought to be served, (2) a copy of the notice of intent, including the proposed subpoena, is attached to this certificate, (3) no objection to the subpoena has been received, and (4) the subpoena which will be served is identical to the subpoena which is attached to the notice of intent to serve the subpoena. . Timothy NJ At~ert'0-~, i~squire Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Plaintiffs ALLEN E. HENCH A~-'fORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE' ESTATE OF S. LEON WE I DNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, :PENNSYLVANIA :ORPHANS' COURT DIVISION : NO. 21-03-0146 NOTICE OF INTENT TO SERVE A SUBPOENA TO PRODUCE DOCUMENTS AND THINGS FOR DISCOVERY PURSUANT TO RULE 4009.21 Emma E. Rhodes intends to serve a subpoena identical to the one that is attached to this notice. You have twenty (20) days from the date listed below in which to file of record and serve upon the undersigned an objection to the subpoena. If no objections is made the subpoena may be served. ~"~a 1~. Rhodes - ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST, NEWPORT, PA 17074 TEL: (717) 567-3139 FAX; (717) 567-3130 [lq RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 SUBPOENA TO PRODUCE DOCUMENTS OR TH1NGS FOR DISCOVERY PURSUANT TO RULE 4009.22 TO: H & R BLOCK: Within twenty (20) days after service of this subpoena, you are ordered by the court to produce the following documents or things: All documents, whether printed, recorded, filmed, or reproduced by any other mechanical process, or written or produced by hand, and whether an original, master or copy, including without limitation, all state and federal tax returns, IRS form 1099s, records, agreements, contracts, letters, summaries, memoranda, records of telephone conversations, meetings, and financial and business records pertaining or relating to S. Leon Weidner a/k/a Leon Weidner and/or Emma E. Rhodes a/k/a Emma Rhodes. at Allen E. Hench Law Offices 220 Market Street Newport, PA 17074 You may deliver or mail legible copies of the documents or produce things requested by this subpoena, together with the certificate of compliance, to the party making this request at the address listed above. You have the right to seek in advance the reasonable cost of preparing the copies or producing the things sought. If you fail to produce the documents or things required by this subpoena within twen?y (20) days after its service, the party serving this subpoena may seek a court order compelling you to comply with it. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 This subpoena was issued at the request of the following person: Timothy N. Atherton, Esquire Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Emma E. Rhodes Date: Seal of the Court BY THE COURT CLERK OF ORPHANS' COURT '~ ',..~t.~l ALLEN E. HENCH ' A3-DORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 CERTIFICATE PREREQUISTE TO SERVICE OF A SUBPOENA PURSUANT TO RULE 4009.22 As a prerequiste to service of a subpoena for documents and things pursuant to Rule 4009.22 Plaintiffs certify that Date: (1) a notice of intent to serve the subpoena with a copy of the subpoena attached thereto was mailed or delivered to each party at least twenty days prior to the date on which the subpoena is sought to be served, (2) a copy of the notice of intent, including the proposed subpoena, is attached to this certificate, (3) no objection to the subpoena has been received, and (4) the subpoena which will be served is identical to the subp_~a which is attached t° the n°tice °fintent t° serve the subp°ena' ~_ )"I/"" ...... r," ~,,,../(/~. ~ , Timo-~hy N. ,~tnerton, ~sqmre Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Plaintiffs ALLEN E. HENCH A~-rORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE' ESTATE OF S. LEON WE I D NER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION :NO. 21-03-0146 NOTICE OF INTENT TO SERVE A SUBPOENA TO PRODUCE DOCUMENTS AND THINGS FOR DISCOVERY PURSUANT TO RULE 4009.21 Emma E. Rhodes intends to serve a subpoena identical to the one that is attached to this notice. You have twenty (20) days from the date listed below in which to file of record and serve upon the undersigned an objection to the subpoena. If no objections is made the subpoena may be served. Date: ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION :NO. 21-03-0146 SUBPOENA TO PRODUCE DOCUMENTS OR THINGS FOR DISCOVERY PURSUANT TO RULE 4009.22 TO: .~DAMS COUNTY NATIONAL BANK: Within twenty (20) days after service of this subpoena, you are ordered by the court to produce the following documents or things: All documents, whether printed, recorded, filmed, or reproduced by any other mechanical process, or written or produced by hand, and whether an original, master or copy, including without limitation, books, records, agreements, contracts, certificates of deposit, checks, statement of accounts, receipts, deposits, notes, letters, summaries, memoranda, records of telephone conversations, meetings, IRS form 1099s, and financial and business records pertaining or relating to any matter, account, investment or thing in which S. Leon Weidner a/k/a Leon Weidner had an ownership interest, from 1995 to the present, including, without limitation, all renewals, additions, history of transactions etc. with respect thereto; and describing the ownership interest of S. Leon Weidner a/k/a Leon Weidner and the interest of others, if any, therein. at Allen E. Hench Law Offices 220 Market Street Newport, PA 17074 You may deliver or mail legible copies of the documents or produce things requested by this subpoena, together with the certificate of compliance, to the party making this request at the address listed above. You have the right to seek in advance the reasonable cost of preparing the copies or producing the things sought. If you fail to produce the documents or things required by this subpoena within twenty (20) days after its service, the party serving this subpoena may seek a court order compelling you to comply with it. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 Date: Seal of the Court This subpoena was issued at the request of the following person: Timothy N. Atherton, Esquire Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Emma E. Rhodes BY THE COURT B~.~ .... CLERK OF OILr~HANS' COURT ' ix._:,,?-~-. ALLEN E. HENC,~'- A'I=rORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : 1N THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, :PENNSYLVANIA :ORPHANS' COURT DIVISION :NO. 21-03-0146 CERTIFICATE PREREQUISTE TO SERVICE OF A SUBPOENA PURSUANT TO RULE 4009.22 As a prerequiste to service of a subpoena for documents and things pursuant to Rule 4009.22 Plaintiffs certify that Date: (1) (2) (3) (4) a notice of intent to serve the subpoena with a copy of the subpoena attached thereto was mailed or delivered to each party at least twenty days prior to the date on which the subpoena is sought to be served, a copy of the notice of intent, including the proposed subpoena, is attached to this certificate, no objection to the subpoena has been received, and the subpoena which will be served is identical to the subpoena which is attached to the notice of intent to serve the subpoena ~._...---~, ~__ Timothy BI. Atherton, Esquir~ Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Plaintiffs ALLEN E. HENCH A3~'ORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 1N RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, :PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 NOTICE OF 1NTENT TO SERVE A SUBPOENA TO PRODUCE DOCUMENTS AND THINGS FOR DISCOVERY PURSUANT TO RULE 4009.21 Emma E. Rhodes intends to serve a subpoena identical to the one that is attached to this notice. You have twenty (20) days from the date listed below in which to file of record and serve upon the undersigned an objection to the subpoena. If no objections is made the subpoena may be served. ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: (717) 567-3139 FAX: (717) 567-3130 IN RE: ESTATE OF S. LEON WEIDNER, DECEASED : IN THE COURT OF COMMON PLEAS : OF COMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-03-0146 SUBPOENA TO PRODUCE DOCUMENTS OR THINGS FOR DISCOVERY PURSUANT TO RULE 4009.22 TO: ALLFIRST A DIVISION OF M & T BANK: Within twenty (20) days after service of this subpoena, you are ordered by the court to produce the following documents or things: All documents, whether printed, recorded, filmed, or reproduced by any other mechanical process, or written or produced by hand, and whether an original, master or copy, including without limitation, books, records, agreements, contracts, certificates of deposit, checks, statement of accounts, receipts, deposits, notes, letters, summaries, memoranda, records of telephone conversations, meetings, IRS form 1099's, and financial and business records pertaining or relating to any matter, account, investment or thing in which S. Leon Weidner a/k/a Leon Weidner had an ownership interest, from 1995 to the present, including, without limitation, all renewals, additions, history of transactions etc. with respect thereto; and describing the ownership interest of S. Leon Weidner a/k/a Leon Weidner and the interest of others, if any, therein. at Allen E. Hench Law Offices 220 Market Street Newport, PA 17074 You may deliver or mail legible copies of the documents or produce things requested by this subpoena, together with the certificate of compliance, to the party making this request at the address listed above. You have the fight to seek in advance the reasonable cost of preparing the copies or producing the things sought. If you fail to produce the documents or things required by this subpoena within twenty (20) days after its service, the party serving this subpoena may seek a court order compelling you to comply with it. Date: This subpoena was issued at the request of the following person: Timothy N. Atherton, Esquire Supreme Court I.D. No. 19656 220 Market Street Newport, PA 17074 (717) 567-3139 Attorney for Emma E. Rhodes BY THE COURT CLERK OF ORPHANS' COUJ3,~.~.ff~ _ Seal of the Court ALLEN E. HENCH ATTORNEY AT LAW 224 MARKET ST. NEWPORT, PA 17074 TEL: {717) 567-3139 FAX: (717) 567-3130 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 IRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 RE: Estate of WEIDNER S. LEON File Number: 2003-00146 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in-the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 2/09/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS CC: File Personal Representative(s) Judge LL C) L.l,! (j G=-, I_L c; c=.~, I}.:} C___J C\: C) C) Lu a:..: STATUS REPORT UNDER RULE 6.12 Name of Decedent: S. LEON WEIDNER Date of Death: 2/9/2003 Will No. 21 - 03 - 00146 Admin. No. 2103 - 0146 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. account with the Court? Did the personal representative file a final Yes No X b . The separate Orphans' Court No. (if any) for the personal representative's account is : N/A 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 re rt . Date: 1/12/2005 HAROLD S. IRWIN. III Name (Please type or print) 64 SOUTH PITT STREET CARLISLE PA 17013 Address co j 5:~! ( 717 ) - 2436090 Tel.No. a: c5 C"? t2 'Z: : W~ ~-1 <-~ ; c..)::L: ~:> u X Capacity : z o<c: -) ,~ C;) = ...... Personal Representative Counsel for personal representative J