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HomeMy WebLinkAbout04-0153PETITION FOR PROBATE & GRANT OF LETTERS Estate of Rosemary M. Birrell also known as n/a No. 21-04- To: Register of Wills for the , deceased. County of Cumberland Social Security No. 255-52-2494 Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioner, who is 18 years of age or older and the Executrix named in the Last Will of the above decedent dated .May 27, 2003 , and codicils dated n/a Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 2903 Society Hill Drive, Apt 308, Camp Hill, PA, 17011 Decedent, then 69 308, Camp Hill, PA 17011. years of age, died December 1, 2003 , at .. 2903 Society Hill Drive, Apt 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: n/a 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 PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: $487,000.00 $. 0.00 $... 0.00 $_ 0.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) o.f Petitioner(s):A BONNIE L. BIRRELL 2903 Society Hill Drive, Apt 308 .Camp Hill, PA, 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND The Petitioner(s) above named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that as personal representative of the above decedent, petit;ioner(s) will well and truly administer the estate according to law. or before me this /~<~)~;"' day of ~~ _.. BONNIE L. BIRRELL / ,2004. No. 21-04- /~ Estate of ROSEMARY M. BIRRELL , deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW,/Z'~/dz-/'~"~/ /,~f'~ , 2004, in consideration of the Petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated May 27, 2003 described therein be admitted to probate and filed of record as the Last Will of Rosemary M. Birrell ; and Letters Testamentary are hereby granted to Bonnie L. Birrell FEES Probate, Letters, Etc ........ $-340..00 Short Certificates(3 ) .... $ 9.00 Renunciation(s) ........... $ n/a JCP .................... $ 10.00 Other .... $ 9.00 TOTAL: .... Filed..~2.--./.'~. ~ .C3. ~.' ....... /ReBis~r of Wills( ES, & FISHMAN, P.C. / J~Hughes, Esquire I.D. ~5888~ [ 95 Alexander SprinR Rd, Ste 3, Carlisle, PA 17013  ADDRESS 717-249-6333 PHONE 'vd "o9 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9811110 No. Local Registrar Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 'EX ~o~L,, ..... uN~m,Y .~s~ M, BI~.ll ]=.Ym~e J'- 255 -- 52 -- 2494 J'.~m~r 1, 2003 ~ ~ ~ ~. ~ ~ ~ 1~) .... G~.~~m~ I I U.S.~MED~S~ I ~S~~ I ~2Ah5~5~:~ I 2903 ~ieW Hill ~ive ~ 308 ACTUAL . O~ ,,..~.~ ~r ~len ~ Hill, PA 17011 ~..~* la. 1~. Co~ 17d.~ ' ' ~rl S ~L~-~ IMOTHER'S NAME {Fi,,.M~.U~ ,.. · ~,u~ I,. ~thy S~al 1 ~ngs I~T'S N~E ~ * · IN~ '5 IL~ ~ C' n, ~. ) . ]~o~m~m,~ ~ ~ ]~7T~N I~E ~ m~-N~c.~.m~ L~-C~ ~. "~ ~~ ~~ IZ2b. 012755-L I,,~e~-~er ~ 1903 Mkt St ~.,~ .~ ~ - m~, k~ ~,~u,,~ ,, _ ~ ~ , - . ~ PA 17011 ~~' / I-- ' I I(~.~.~) 124 12:45 PM . 12-1-03 I ~ DUE TO (OR AS A CONSEQUENCE D{JE TO (OR AS A CONSEQUENCE OE): INJURY AT WORK? mln~e~' II Itltld. ' · , · ( ) ~ ~AME '~ID AOORESS OF PERSON WHO OMPLETE° CAU~ OF OEATH (tem27)Typeo~Prln, ~/. ~'*~,'0 6c.¢ ,~c~ a,l/a, F'~- .',-, ,//e ZE: ~d BI. B3~ PO. LAST WILL AND TESTAMENT OF ROSEMARY M. BIRRELL I, ROSEMARY M. BIRRELL, of Cumberland County, Pennsylvania, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient after my death. PAYMENT OF DEATH TAXES SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. PERSONAL PROPERTY THIRD: I bequeath those items of my household furnishings, personal effects, and personal property as I may set forth in a separate signed memorandum to the persons named in that memorandum. DISTRIBUTION OF RESIDUE FOURTH: I give the entire residue of my estate to my children, Kenneth A. Birrell, Bonnie L. Birrell, and Bruce E. Birrell, equally, provided that the share of any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares for my other children. If none of my children shall survive me for a period of thirty (30) days, the entire residue shall be distributed according to the intestacy laws of Pennsylvania. PROTECTION OF BENEFICIARIES (Spendthrift Provision) FIFTH: No interest in income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. TRUSTEE OF ESTATE OF MINORS AND INCAPACITATED BENEFICIARIES SIXTH: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, my executor, as trustee shall hold such income and principal during minority or incapacity and shall be entitled to apply such income and principal to the health, maintenance, support and education of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. My trustee shall be entitled to make direct application hereunder or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Trustee may, in discharge of all the Trustee's duties, pay any minor's share deemed impractical of administration to the parent or other person in charge of the minor or to his or her guardian or to a custodian for the minor under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be distributed to such person upon such person reaching the age of 21. My Trustee shall have the same powers as my executor and shall serve without bond. POWERS OF EXECUTOR SEVENTH: I confer upon my executor the right to sell or otherwise convert any real or personal property at public or private sale, at such time or times, in such manner, and for such price or prices, and upon such terms and conditions as my executor shall determine, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof, without liability of any purchaser for the application of any consideration; to borrow money and to secure its payment by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; to retain any investments at discretion; to invest and reinvest at discretion, without restriction to so-called "legal investments;" to make distribution in cash or in kind; and to do all other acts and things necessary or appropriate in the management, administration and distribution of my estate. APPOINTMENT OF EXECUTOR EIGHTH: I appoint Bonnie L. Birrell, executor of my will. If Bonnie L. Birrell is unable or unwilling to qualify as executor or having qualified is unable or unwilling to act, I then appoint Kenneth A. Birrell as executor hereof. I direct that my executor shall not be required to furnish security in any jurisdiction. INTERCHANGEABILITY OF LANGUAGE NINTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; the feminine may be read to include the masculine and neuter; and the neuter may be read to include the masculine and feminine. HEADINGS TENTH: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. I have signed this will this d)'7 ~c~ day of '277--,7 ,2003 Rosemary M./Birrell Renee E. Heck Ashley J. Pisanick ACKNOWLEDGEMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA: : COUNTY OF CUMBERLAND : SS. I, Rosemary M. Birrell, the testatrix in, and Renee E. Heck and Ashley J. Pisanick, the witnesses to the last will, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: (a) that I, the testatrix, do hereby acknowledge that I signed and executed the instrument as my last will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the witnesses, were present and saw the testatrix sign and execute the instrument as her last will, that she signed it willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as a witness and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. osemar ~M./Birrell Witness, Renee E. Heck I JdoiARIAL SE~l. I JUDD M. AHRL'N~ NOTARY PUBLN~ I ML'CHANIC~BUR(I BORO., ~JMBERt. AND ~0. l, MY COMMISSION EXPIRES MAY 2312005 x~7'~tr~ess, A~l~e~ P~sanick N~hry Public COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0036O3 HUGHES JAMES D 60 WEST POMFRET STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 255-52-2494 FILE NUMBER: 2104-01 53 DECEDENT NAME: BIRRELL ROSEMARY M DATE OF PAYMENT: 02/26/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 1 01 ~16,250.00 'REMARKS: i ~' SEAL JIM HUGHES ESQ CHECK# 3018 TOTAL AMOUNT PAID: $16,250.00 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: ROSEMARY M. BIRRELL DECEMBER 1, 2003 21-04-0153 To the Register: I certify that notice of the beneficial interest 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 19, 2004 . Name Address Kenneth Birrell Bruce Birrell Bonnie Birrell 10906 Bucknell Drive, Apt. 1234, Silver Spring, MD 20902 3524 Darmoor Lane, Olney, MD 20074 2903 Society Hill Drive, Apt. 308, Camp Hill, PA 17011 Notice has now been given to all persons entitle~ept none . Date: 04/01/04 ~x~,~ame James D. Hughes, Esquire Address 95 Alexander Spring Road, Suite 3 Carlisle. PA 17013 Telephone (717) 249-2353 __ Personal Representative __ Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICLa, L USE ONLY FILE NUMBER 21 COUNTY CO DE -- 04 -0153 YF. JU~ NUMBER SOCIAL SECURITY NUMBER 255-52-2494 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER iDECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Birrell Rosemary DATE OF DEATH (MM.OD-YEAR) I DATE OF BIRTH (MM-DO-YEAR) 12/z/2°°3 I I(IF APPL CABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ,~ I XL~ 1. Original Return [~ 2. Supplemental Return I u.I~''O1~ n,~, I L__l 4. Limited Estate I___J 4a. Future Interest Compromise (date of death after 12.12-82) =oo { i'--~'-1 ,, r,'.j / ~ 6. Decedent Died Testate (Attach copy of Will) ~--~ 7. Decedent Maintained a LMng Trust (Attach copy of Trust) ~'-~ 3. Remainder Return (date of death prior to 12-13-82) r'~5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes z tu C:l z o o z 0 u ['--] 9. Litigation Proceeds Received [-~10. Spousal Poverty Credit (d.t. of death between 12-31-91 and 1-1-95) ~'~ 1 1. Election tO tax under Sec. 9113(A) (Attach Sch O) NAME James D. Hughes, Esquire FIRM NAME (If Applicable) SALZMANN HUGHES & FIS~qAN TELEPHONE NUMBER 717-249-6333 COMPLETE MAILING ADDRESS 95 Alexander Spring Road, Suite 3 Carlisle, PA 17013 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. J~ Owned Property (Schedule F) (6) k__.J Separate Billing Requested 7.Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 2. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 0 ii3,68~ii 0 o 267,173 0 8,400 OFFICIAL USE ONLY (8) 389,259 24,361 2,557 (11) 26,918 362,341 0 362,341 (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate. 19. Tax Due 20. 0 x.0 0 (15) 362,341 x.0 45 (16) 0 x .12 (17) 0 x .15 (18) (19) 0 16,305 0 0 16,305 %.,~1~645 1.000 Decedent's Complete Address: ] Si~J=~ ADDRESS 2903 Society Hill Drive ciC~mberland Carlisle I STATE Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 16,250 813 Interest/Penalty if applicable D. Interest 0 E. Penalty 0 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (1) 16,305 17,063 0 758 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 ,~ ~ ~ Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... ~ E~ b. retain the right to designate who shall use the property transferred or its income; ......... ~ r~ c. retain a reversionary interest; or ................................ E~ ~-~ d. receive the promise for life of either payments, benefits or care? ................. ~-I ~ 2. If death occurred after December 12, 1 982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [] ~--~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [] ~-~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which prepare¢ has any knowledge. ADDRESS 2903--~o~ietw/~ll Dr. #308 Camp Hill, PA 17011 · ~ATURE OF~.~,~T~JER THAN REPRESEN'rA~VE ~' /~ D~TE .~ ~der Spring Rd. Suite 3 Carlisle, PA 17013 [~r ~s~f ¢~th 0n or after Janua~ 1, 1995, the tax rate imposed on the net ~lue of tmnsfem to or ~r the use of the su~ng spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (ii)] ~statute does not exempt a transfer to a sullying spouse from t~, and the statutoW r~uirements for disclosure of assets and filing a t~ return are st I applicable e~n if the surviving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate im posed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Seclion 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 3W4646 1.000 REV-1503 EX + (6-9~) C~MMONW~.ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Rosemary M. Birrell FILE NUMBER 21-04-0153 All property jointly-owned with right of survivorship must be disclosed on Schedule F ITEM NUMBER 1. Shares DESCRIPTION 9 3 5 Dodge & Cox Funds 91.688 Shares Evergreen Equity Income Fund 205.485 Shares Evergreen Equity Income Fund 77.62 Shares Evergreen FDS 2,078.294 Shares Evergreen Select Adj. Rate CUSIP: 299913301 427.614 Shares Evergreen Tr. CUSIP: 299909598 Franklin Custodian FDS Inc. dividend recorded 11/28/2003; payable 12/03/2003 Franklin Custodian FDS Inc. dividend recorded 11/28/2003; payable 12/03/2003 10,491.256 Shares Franklin Custodian FDS Inc. CUSIP: 353496300 TOTAL {Also enter on line 2, Recapitulation) $ VALUE AT DATE Of DEATH 56,746 2,097 4,389 1,541 19,806 4,610 136 126 24,235 113,686 3W4696 1.000 (If more space is needed, insert additional sheets of the same size) REV-1508 EX <- (6.98i' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Rosemary M. Birrell Include the proceeds of litigation and the date the proceeds were receh,~d by the estate. FILE NUMBER 21-04-0153 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. iTEM NUiBER/ DESCRIPTION 1996 Chevrolet Cavalier 3 5 6 7 Citizens Bank, checking account Citizens Bank, checking account Miscellaneous personal property PNC Bank certificate of deposit Wachovia Bank NA Wachovia Bank NA VALUE AT DATE Of DEATH 5,000 70,438 116 2,160 100,134 54,452 34,873 3W46AD 1.000 TOTAL (Also enter on Fine (If more space is needed, insert additional sheets of the same size) 267,17~ REV-15~0 EX + COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY Rosemary M. Birrell FILENUMBER 21-04-0153 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV~1500 COVER SHEET DESCRIPTION OF PROPERTY ITEM INCLIJE~E Tm ~ O¢ ~-E T~S~E~E, T~E~R "EL~ONS.~ TO mCEOEN~ ~'C DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBEF TI=E DATE OF TRANSFER' A'ITACH A COPY OF THE OEED FOR REAL ESTATE. VALUE OF ASSET INIt:h(EST (IF,APPLICABLE) VALUE 1. Bonnie Birrell, daughter, cash 11/01/2003 11,400 100.000 3,000 8,400 TOTAL (Also enter on line 7, Recapitulation) $ 8,400 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Rosemary M. Birrell FILE NUMBER -0153 Debts of decedent must be reported on Schedule I. NUMBER A. 1. 2 3 5. 6. 7. FUNERAL EXPENSES: DESCRIPTION Guy Eckerd Excavation Myers Funeral Home St. John's Church COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of PersonaJ Representative(si Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Bonnie L. Birrell StreetAddress 2903 Society Hill Drive Apt. 308 City Camp Hill Relationship of Claimant to Decedent DAUGHTER Probate Fees Accountant's Fees Tax Return Preparer's Fees State PA Zip 17011 Chuck E. Bricker Auctioneer appraisal fee Cumberland Law Journal estate notice publication Total from continuation pages TOTAL (Also enter on line 9, Recapitulation AMOUNT 300 7,325 1,000 11,500 3,500 333 110 75 75 143 :~; 24,361 A'46AG 1.000 (Jr more space is needed, insert additional sheets of the same size) Estate of: Rosemary M. Item No. Description Birrell Schedule H part 2 (Page 3) Amount 5 Register of Wills The Sentinel-Legal estate notice publication Wachovia Securities fee 25 68 50 Total (Carry forward to main schedule) 143 REV-15~.2 EX + (6-98], COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS Rosemary M. Birrell FILE NUMBER 21-04-0153 ITEM NUMBER 3W46AH 1.000 Include unreimbursed medical expenses. DESCRIPTION Holy Spirit Hospital PP&L Society Hill Apartments TOTAL (Also enter on line 10, Recapitulation (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 865 62 1,630 2,55/ REV-1513 EX+ (g-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Rosemary M. Birrell NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutrights~usaldistributions, underSec. 9116(a)(l.2)] Bonnie L. Birrell 2903 Society Hill Drive Camp Hill, PA 17011 FILE NUMBER 21-04-0153 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Daughter 1/3 remainder Bruce E. Birrell 3524 Dartmoor Lane Olney, MD 20074 Son 1/3 remainder Kenneth A. Birrell 10906 Bucknell Drive, Apt. 1234 Silver Spring, MD 20902 Son 1/3 remainder 3W46AI 1.000 ~ AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE ~BLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE,- (If more space is needed, insert additional sheets of the same size) ON REV-1500 COVER SHEET $ 0 AHRENS LAW OFFICES, P.C. 5521 CARLISLE PIKE · MECHANICSBURG, PA 17050 TELEPHONE (717) 697-1800 FAX (717) 697-1866 LAST WILL AND TESTAMENT OF ROSEMARY M. BIRRELL I, ROSEMARY M. BIRRELL, of Cumberland County, Pennsylvania, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient after my death. PAYMENT OF DEATH TAXES SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. PERSONAL PROPERTY THIRD: I bequeath those items of my household furnishings, personal effects, and personal property as I may set forth in a separate signed memorandum to the persons named in that memorandum. DISTRIBUTION OF RESIDUE FOURTH: I give the entire residue of my estate to my children, Kenneth A. Birrell, Bonnie L. Birrell, and Bruce E. Birrell, equally, provided that the share of any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares for my other children. If none of my children shall survive me for a period of thirty (30) days, the entire residue shall be distributed according to the intestacy laws of Pennsylvania. PROTECTION OF BENEFICIARIES (Spendthrift Provision) FIFTH: No interest in income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. TRUSTEE OF ESTATE OF MINORS AND INCAPACITATED BENEFICIARIES SIXTH: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, my executor, as trustee shall hold such income and principal during minority or incapacity and shall be entitled to apply such income and principal to the health, maintenance, support and education of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. My trustee shall be entitled to make direct application hereunder or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Trustee may, in discharge of all the Trustee's duties, pay any minor's share deemed impractical of administration to the parent or other person in charge of the minor or to his or her guardian or to a custodian for the minor under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be distributed to such person upon such person reaching the age of 21. My Trustee shall have the same powers as my executor and shall serve without bond. POWERS OF EXECUTOR SEVENTH: I confer upon my executor the right to sell or otherwise convert any real or personal property at public or private sale, at such time or times, in such manner, and for such price or prices, and upon such terms and conditions as my executor shall determine, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof, without liability of any purchaser for the application of any consideration; to borrow money and to secure its payment by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; to retain any investments at discretion; to invest and reinvest at discretion, without restriction to so-called "legal investments;" to make distribution in cash or in kind; and to do all other acts and things necessary or appropriate in the management, administration and distribution of my estate. APPOINTMENT OF EXECUTOR EIGHTH: I appoint Bonnie L. Birrell, executor of my will. If Bonnie L. Birrell is unable or unwilling to qualify as executor or having qualified is unable or unwilling to act, I then appoint Kenneth A. Birrell as executor hereof. I direct that my executor shall not be required to furnish security in any.jurisdiction. INTERCHANGEABILITY OF LANGUAGE NINTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; the feminine may be read to include the masculine and neuter; and the neuter may be read to include the masculine and feminine. HEADINGS TENTH: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. I have signed this will this ~7' ~ day of '777~-] ,2003 osemary M.~i~ell ' Renee E. Heck Ashley J. Pisar~ick - ACKNOWLEDGEMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND - SS. I, Rosemary M. Birrell, the testatrix in, and Renee E. Heck and Ashley J. Pisanick, the witnesses to the last will, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: (a) that I, the testatrix, do hereby acknowledge that I signed and executed the instrument as my last will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the witnesses, were present and saw the testatrix sign and execute the instrument as her last will, that she signed it willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as a witness and that to the best of our knowledge the testatrix was at that time 1 8 or more years of age, of sound mind and under no constraint or undue influence. °se~arsM./Biri'ell Witness, Renee E. Heck NOTARIkL SEAL JUDD M. AHRENS, NOTARY ~Btle MECHANICSBURG BORO., CUMBERLAND CO. MY COMMISSION EXPIRES MAy 23~ 2OO5 tness, g2sl/fIe33 P~sani~k Ncp{~ry Public WACI-IO~'IA Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 Reference ID: 826450 February 13, 2004 SALZMANN HUGHES & FISHMAN 95 ALEXANDER SPRING ROAD SUITE 3 CARLISLE, PA 17013 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: ROSEMARY M n~!.~_RELL (SSN# 255-52-2494) Date of Death: December 1, 2003 Account Account Type Number CERTIFICATE OF DEPOSIT 247412091702202 LEGAL TITLE: ROSEMARY BIRRELL Deposit Account Information Date of Death Average Date Maturity Interest Balance Balance* Opened Date Rate $54,451.86 2/20/2002 2/20/2007 Accrued YTD Date Interest Interest Paid Closed $87.43 $2,384.88 CHECKING 1010049419340 LEGAL TITLE: ROSEMARY BIRRELL $34,872.50 2/20/2002 $12.90 $317.90 CHECKING 1010071689601 LEGAL TITLE: ROSEMARY BIRRELL $0.00 2/19/2003 N/A * Due to system limitations, we can only provide a twelve month average balance on depository accounts. 9000 000614 No Safe Deposit Box found for customer. Reference ID: 826450 CAP, BROKERAGE and SELF-DIRECTED IRA ACCOUNTS HAVE BEEN CONVERTED TO WACHOVIA SECURITIES. YOUR REQUEST HAS BEEN FORWARDED FOR PROCESSING and WILL BE MAILED UNDER SEPARATE COVER. FOR QUESTIONS REGARDING CAP, BROKERAGE, or SELF-DIRECTED IRA ACCOUNTS PLEASE CALL WACHOVIA SECURITIES at 1-866-874-2717. * Date of death balance does not include accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were  ade during that time period. Servicenter Associate Phone: (540)563-7323 abs; tb )000 000614 CITIZENS BANK 525 William Penn Place Suite 153-2510 Pittsburgh, PA 15219 April 21,2004 SALZMANN, HUGHES & FISHMAN, P.C. 95 ALEXANDER SPRING ROAD, SUITE 3 CARLISLE, ?A 17013 Estate of ROSEMARY M BIRRELL Date of Death: Dec 01, 2003 SSN: 255-52-2494 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884. Sincerely, Ann Rhodes Operations Services CITIZENS BANK Account Number 6202429511 Account Title ROSEMARY M BIRRELL Date Opened Account Type Principal Balance as of DOD Interest from Last Posting to DOD 7/3/2003 Checking $70438.21 $ .00 Account Balance as of DOD $70438.21 YTD Interest to DOD $438.21 CITIZENS BANK Account Number 6100635724 Account Title ROSEMARY M BIRRELL P©A BONNIE L BIRRELL Date Opened 7/29/1999 Account Type · Principal Balance as of DOD Interest from Last Posting to DOD Account Balance as of DOD Checking $116.25 $ .00 $116.25 YTD Interest to DOD $ .00 April 30, 20O4 Salzmann, Hughes & Fishman, p C Attn: James D. Hughes 95 Alexander Spring Road Suite 3 Carlisle, PA 17013 RE: Ms. Rosemary Birrell Dear Mr. James D. Hughes: Thank you for contacting Wachovia Securities, LLC regarding the account(s) of Ms. Rosemary Birrell. Attached is the information regarding the date of death valuation requested. If you have any questions regarding this matter or if you need further assistance, our Estate Processing Specialists are available 8 a.m. to 6 p.m. Monday through Friday at 1-866-874-2717. Sincerely, Rick Shinn Estate Processing Specialist Wachovia Securities Securities and Insurance Products: Not Insured By FDIC Or Any I Federal Government Agency I MAY LOSE VALUE I Not A Deposit Of Or Guaranteed By A Bank Or Any Bank Affiliate Brokerage services offered through Wachovia Securities, LLC, a registered broker-dealer and a separate, non-bank affiliate of Wachovia Corporation. Member NYSE and SIPC. BKDQA 476329928 15324994 state Valuation Report Mark Strube Wachovia Securities 401 South Twon Street Charlotte, NC 28288 Wachovia Securities does not provide tax or legal advice. Please consult with your own tax and legal advisors before taking any action that would have tax consequences. Wachovia Securities is the trade name under which Wachovia Corporation provides brokerage services through two registered broker/dealers: Wachovia Securitie. Inc., member NYSE/SIPC, and Wachovia Securities Financial Network, Inc., member NASD/S]rPC broker/dealer is a separate non-bank affiliate of Wachovia C~rr~raHnn. INot Insured by FDIC or Any Federal Governrnent Agency I MaMZose l/afue I Not a Deposit of or Guaranteed by a Bank or Any Bank Afl. ate The Federal Estate Tax is an excise tax on the right to transfer property at death. The gross estate includes all assets owned at death. This includes: assets held in individual name, the appropriate share of assets owned as tenants in common, one-half of the jointly held property where the joint tenants are husband and wife, and all of jointly-held property where joint tenants are not married to each other - subject to the surviving tenant's ability to prove contribution to the purchase of the property. Life insurance death benefits are included in the gross estate if the insured was the owner of the policy or if the death benefit was payable to the estate of the insured. The Estate Valuation Report provides the value of assets including: Equities, Municipal Bonds, Mutual Funds, Savings Bonds, Corporate and Government Bonds, GNMAs, FNMAs, FHLMCs, CMOs, Unit Investment Trusts (UITs), U.S. Treasuries and Savings Bonds (E, EE, H and HH). Notes Regarding Alternate Valuation Date: All assets are included in the gross estate at their "fair market value" on the Date of Death or if the executor elects, their value six months after date of death, which is referred to as the Alternate Valuation Date. The election between the Date of Death and the Alternate Valuation Date exists to allow the tax burden on an estate to reflect the value of that estate as accurately as possible. For example, the value of an estate can change dramatically during a six-month period of time depending on stock market conditions. This fluctuation can dramatically affect the amount of estate taxes owed. If the Alternate Valuation Date is elected, assets are revalued as of that date. Assets sold or distributed during the six-month period between the Date of Death and Alternate Date are valued at the date of the sale or distribution. Assets remaining are valued on the date six months after the Date of Death. The Alternate Valuation Date can only be used if it results in a reduced tax burden on an estate. When requesting an Alternate Date evaluation, it is possible that not all of the asset values have changed, and you will notice that accruals do not continue to accumulate after the Date of Death. According to IRS Regulation 20.2032-1, any item in an estate that can change in value for any reason other than the simple passage of time can be re-evaluated on the Alternate Valuation Date. Anything else -- accruals, for example, which would only change because more time has elapsed-- keep their Date of Death value. Accruals are simply cash owed to the decedent the day he died. Therefore, if you re-evaluate the value of this cash six months later, it will still be worth the same amount. The value of accruals is unchanged between the Date of Death and the Alternate Valuation Date. Investment items that do not represent cash, however, are re-valued on the Alternate Date because their worth may have changed. Stock, for instance, can change in value with the fortunes of the company and could potentially be worth something much different six months later. It is, therefore, re-evaluated for the Alternate Valuation Date. T-Bills, E and EE Bonds are bought at a discount and rise during the course of their lifetime to their face value. This increase is steady, predictable, and represents accrued interest. Therefore, Alternate Valuation Date reports will show the same value for these securities as Date of Death reports. TERMINOLOGY Date of Death: If that date falls on a holiday or weekend, then the previous and following market dates are used in determining value in the estate. Valuation Date: Date of the historical quotes requested, usually the same as the date of death. Alternate Valuation Date: Date six months after the date of death. Can only be used if estate tax burden is reduced. Security Description: Issuer name, CUSIP number and other informational messages relating to the holding. CUSIP Number: Unique identifiers assigned to every publicly traded security in North America. While such identifiers as ticker symbols can be duplicated across different exchanges and change with a company's name, CUSIPs change much less frequently and their re-use is tightly controlled by strict rules. The word "CUSIP" comes from the name of the group that created them, the Committee for Uniform Securities Identification Procedure, a committee of the American Banking Association. Shares or Par: For stocks, the number of shares or units held. For bonds, the face amount (par). If the quantity is unavailable, the information provided is based upon one share of stock or $1,000 par for bonds. High/Ask, Low/Bid, Mean:. The mean price is calculated as an average of the high and Iow on the valuation date when available. If these prices are not available, such as on holidays or weekends, the mean price is the inversely weighted average of the high and Iow on the nearest trading dates before and after, when these prices are available within one week of the valuation date. If actual trades are not available, the nearest bid and ask prices are substituted. Securities traded on a Canadian exchange are reported with Canadian prices and an exchange rate. The value of the security is report in U.S. Dollars. Security Value: For stocks, the number of shares times the mean price. For bonds, the par value times the mean price, divided by 100. Accrued Dividend: If an equity is ex-dividend for a cash distribution on or before the valuation date but is of record after the valuation date, the dividend is included in the valuation report and is added to the security value. If the date of death is on or after the record date and the dividend is payable after that date, the accrued dividend is listed separately on the report and added to the portfolio's total value. Accrued Interest: Interest is accrued for bonds from and including the last payable date up to but not including the date of death. Interest accruals are calculated on a 30/360-day basis for corporate, government agency and municipal bonds. An actual day basis is used for U.S. Treasury Bonds and Notes. It is assumed that Interest is paid semi-annually and coupon dates fall at six-month intervals corresponding to the maturity date. Stock Dividend (Div.) Dates: "E" denotes the date the dividend was declared. "R" represents the date of record. "P" is the payable date. Bond Interest (Int.) Dates: "F" denotes the date current period interest began accruing and "T" the date to which interest due has been calculated. This Estate Valuation Report provides historical securities pricing as of a particular Date of Death, which you have specified. WS obtains this historical data from Estate Valuations and Pricing Systems, Inc., a company not related to WS, which in turn compiles this information from a number of sources. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. WS assumes no responsibility for the accuracy or completeness of the information you provided, including the Date of Death and the specific securities which are valued. There will typically be assets included in the estate for legal, probate, or tax purposes which are not listed on this report. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. 'DEte %f Death: 12/01/2003 Valuation Date: 12/01/2003 Processing Date: 05/03/2004 Estate Valuation Rosemary Birrell Shares Security or Par Description High/Ask Low/Bid 1) 2078.294 2) 10491.256 EVERGREEN SELECT ADJ RATE FD (29991330t) CL A NASDAQ 12/01/2003 9.53000 Bid FRANKLIN CUSTODIAN FDS INC (353496300) INCOME FD CL A NASDAQ 12/01/2003 2.31000 Bid Div: 0.013 Ex: 12/01/2003 Rec: 11/28/2003 Pay: 12/03/2003 Div: 0.012 Ex: 12/01/2003 Rec: 11/28/2003 Pay: 12/03/2003 Total Value: Total Accrual: Total: $44,303.23 Brokerage account titled as: Rosemary Birrell Account opened 02/06/2002. Portfolio Endnotes Estate of: Rosemary Birrei1 Account: 1532-4994 Report Type: Date of Death Number of Securities: 2 File ID: 1532-4994 Mean and/or Div and Iht Security Adjustments Accruals Value 9.530000 19,806.14 2.310000 136.39 125.90 24,234.80 $44,040.94 $262.29 ---- Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death Value: 12-01-2003 Name: Rosemary Birrell Brokerage account 1532-4998 Account: 257410900502225 Cash Equivalents: Investment Option Balance Accrued lnt/Divs Notes Evergreen Money Market Fund 3.21 $0.00 Total Cash Value: $3.21 ~1 ddition al No tes: Securities listed on Estate Valuation Report. Account titled as: Wachovia Bank, NA C/F Rosemary M. Birrell IRA IRA account opened 02/06/2002. Securities and Insurance Products: Not Insured By FDIC Or Any Federal MAY LOSE VALUE Not a Deposit Of Or Guarenteed By A Bank Or Government Agency Any Bank Affilliaite Brokerage services offered through Wachovia Securities, LLC, a registered broker-dealer and a separate, non-bank affiliate of Wachovia Corporation. Member NYSE and SIPC. **The price ~f~shhre is based on the closing price at the end of regular trading hours for the date of death. Due to certain securities not priced on a daily basis, we can not guarantee that the price given was as of the date of death. The market infonmation contained herein, including but not limited to, prices, quotes and statistics, has been obtained from sources that we believe to be reliable, but we do not offer any guarantees as to its accuracy or completeness. ba~e ~f Death: 12/01/2003 Valuation Date: 12/01/2003 Processing Date: 05/03/2004 Estate Valuation Rosemary M. Birrell Shares Security or Par Description High/Ask Low/Bid 1) 427.614 2) 91.688 3) 205.485 4) 77.62 EVERGREEN TR (299909598) CORE BD FD B NASDAQ 12/01/2003 EVERGREEN EQUITY TR (30023C467) SPL VALUES B NASDAQ 12/01/2003 EVERGREEN EQUITY INCOME FD (30023V200) CL B NASDAQ t2/01/2003 EVERGREEN FDS (300237344) CAP GROWTH B NASDAQ 12/01/2003 10.78000 Bid 22.87000 Bid 21.36000 Bid 19.85000 Bid Total Value: Total Accrual: Total: $12,636.50 Estate of: Rosemary M. Birrell Account: 1532-4998 Report Type: Date of Death Number of Securities: 4 File ID: 15324998 Mean and/or Div and Iht Security Adjustments Accruals Value 10.780000 4,609.68 22.870000 2,096.90 2t.360000 4,389.16 19.850000 1,540.76 $12,636.50 $0.00 Page 1 This report was produced with EstateVai, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, PNCBAN( February27,2004 Salzmann, Hughes & Fishman PC Atten: James D Hughes, Esquire 95 Alexander Spring Rd Ste 3 Carlisle, PA 17013 scp Estate of Rosemary MBi~ell(Deceased) SSN: 255-52-2494 DOD: 12-01-2003 Dear Mr. Hughes: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account#31100237869 Established 10-17-2003 ROSEMARY M BIRRELL DOD balance: $100,091.44 + $42.90 accrued interest Please note that this office only provides date of death balances for deposit accounts (IR_As, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, Helen A Cozad 1-800-762-1775 P7-PFSC-04-F Pittsburgh PA 15219-3128 Member FDIC .... APPRAISAL Personal Property of Appraised by Chuck E. Bricker AU094-L Date ,,, ITEM VALUE ITEM VALUE p.a, coFFE~ ~ff~cd DODGE & COX FUNDS February 23, 2004 SALZMANN HUGHES & FISHMAN PC ATTN JAMES D HUGHES 95 ALEXANDER SPRING RD STE 3 CARLISLE PA 17013-9129 REFERENCE: 02040891 DODGE & COX BALANCED FUND ACCOUNT NUMBER: 00600010728-2 ROSEMARY BIRRELL Dear Mr. Hughes: We are writing concerning the status of the above- referenced account in the Dodge & Cox Funds. On December 1, 2003, this account held 794.656 shares. The price per share of the Fund on that date was $71.410. Therefore, the value of the account on the specified date was $56,746.38. In order to release any other information, transfer or redeem shares held in the account, we require the following documentation: LETTERS TESTAMENTARY An originally certified copy of the court document evidencing the appointment of the Executor or Personal Representative of the Estate. Although a photocopy is acceptable, it must bear original certification by the Court or Clerk of the Court. Such certification must be dated within sixty (60) days of presentment to our office, must be executed in ink by the issuing authority and must bear the original certification stamp. Shareholder Services Boston Financial Data Services P.O. Box 8422 Boston, MA 02266-8422 (800)-621-3979 LETTER OF INSTRUCTIONS A letter of instructions that has been signed in capacity by the Executor or Personal Representative. If the shares are being transferred, the letter must specify the registration for the new account. If the shares are being redeemed, the letter must specify the payee and mailing address for the proceeds check. SIGNATURE GUARANTEE The signature on the submitted letter of instructions must be guaranteed by an eligible guarantor. A signature guarantee may be executed by any "eligible,, guarantor that participates in the Securities Transfer Agents Medallion Program 2000 (STAMP2000). Eligible guarantors include Commercial Banks, Trust Companies, Savings Associations and Credit Unions as defined by the Federal Deposit Insurance Act. Also included are member firms of a domestic stock exchange. The STAMP 2000 Program differs from the previous Medallion Guarantee format by including a unique bar code within the stamp. You should verify with the institution that they are an acceptable (eligible) guarantor prior to signing. A non-STAMP 2000 guarantee or a guarantee by a Notary Public are not acceptable. NEW ACCOUNT APPLICATION If a transfer is being processed the enclosed new Account Application, which must be completed, signed and returned along with the above documentation. Upon receipt, we will act accordingly. If you have any questions, please call 1-800-621-3979. One of our representatives will be pleased to assist you. Sincerely, Christina Stevens Manager Enclosure (s) : Account Application Inventory of the real and personal estate of ROSRMARY M. BIRB~,T, deceaseQ 1996 Chevrolet Cavalier Citizens Bank, checking account Citizens Bank, checking account Miscellaneous personal property PNC Bank certificate of deposit Wachovia Bank NA Wachovia Bank NA 794.656 Shares Dodge & Cox Funds 91.688 Shares Evergreen Equity Income Fund 205.485 Shares Evergreen Equity Income Fund 77.62 Shares Evergreen FDS 2,078.294 Shares Evergreen Select Adj. Rate CUSIP: 299913301 427.614 Shares Evergreen Tr. :USIP: 299909598 Franklin Custodian FDS Inc. dividend recorded 11/28/2003; payable 12/03/2003 Franklin Custodian FDS Inc. dividend recorded 11/28/2003; payable 12/03/2003 10,491.256 Shares Franklin Custodian FD$ Inc. CUSIP: 353496300 5,000 70,438 116 2,160 100,134 54,452 34,873 56,746 2,097 4,389 1,541 19,806 4,610 136 126 24,235 $380,859.00 COMMONWEALTH OF PENNSYLVANIA i.. COUNTY OF CUMIERLAND .l BONNIE L. BIRRRT,T, being duly ~o~n eccording to law, deposes and says that She is ~l~e Executrix of the Estate of ROS~%RY M. BIRR~,T, late of -- .. ~...~~~ ........ --, Cumber/end Count, Pa., deceased and the+ the within ~s an inventory made by her , the said ~e~d~ of the entire estate of se~d decedent, consisting of all the personal property and real estate, except real estate outside fha Commonwealth of Pennsylwnie, end that the figures opposite each item of the Inventory represent ~t's fai~ value ~s of the date of decedent's death. · R~c~ ~ and subscribed before me, ~ June 17 2004 C~de Bom, ~m~n~ County Date of Death Day Executor - Administrator 2903 .,SpcietyHill Dr. #308 17011 Addres~ 12 2003 INSTRUCTIONS I. An inventory must be filed within three months after appointment of persona/representative. 2. A supplement ~nventory must be filed within thirty days of discovery of additional ass~. 3. Additional sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949., BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DTVTSZON DEPT. Z80601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP JAMES D HUGHES ESq SALZMANN ETAL 95 ALEXANDER SPG RD 3 CARLISLE of os-oz-zoo 1 -01- 003 FILE NUMBER 21 04-0153 '04 /~"~:'I~ :~"* i CUMBERLAND 101 PA 17013 Amount Remitted ROSEMARY M MAKE CHECK PAYABLE AND REMIT PAYNENT 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 APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BIRRELL ROSEMARY MFZLE NO. 21 04-0153 ACN 101 DATE 08-02-Z004 TAX RETURN NAS: (X) ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I Real Estate ¢Schedule A) 2 Stocks end Bonds {Schedule B} 3 Closely Held Stock/Partnership Interest (Schedule C) Mortgages/Notes Receivable (Schedule D} 5 Cash/Bank Deposits/Nisc. Personal Property (Schedule E) 6 Jointly O~nad Property (Schedule F) 7 Transfers (Schedule G} 8 Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9 Funeral Expanses/Adm. Costs/Misc. Expenses {Schedule H) 10 Debts/Mortgage Liabilities/Lim~s (Schedule Z) 11 Total Deductions 12 Net Value of Tax Return {2) (,~) .0O 113/686.00 .00 .00 267/173.00 .00 (5) (6) (7) (9) (10) NOTE: To insure proper cred~ to your account, submit the upper portion of this for. ~ith your tax payment. 24,361.00 2~557.00 (11) 26.918. O0 (la) 362,341.00 15 NOTE: ASSESSNENT OF TAX: 15. Amount of Line 1~ at Spousal rata 16. Amount of LJ. na 1fi. taxable at Lineal/CZass A rate 17. Amount of Line 1~ at Sibling rate 18. Amount of L/ne 1~ taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER TNTEREST/PEN pATD (- OZ-Z6-ZO04 CD003603 815.Z5 (z;). .00 x O0 = .00 (~6). 362,341.00 x 045= 16,305.00 (~7), .00 x 12 = .00 (~8) .00 x 15 = .00 (~9)= 16,305.00 AMOUNT PAID 16,250.00 TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE 17,065.Z5 760 .Z5CR .00 760.Z5CR ( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS RE~UTRED. CharitabZe/Govarnmental Bequests; Non-elected 911:5 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax Tf an assessment ,as issued previously, 11nes 1~, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. .00 362,341.00 18 and 19 ~ill ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 8/400.00 (8) 389,259.00 RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collateral) rate on any such futura interest. PURPOSE OF NOTICE: PAYNENT: REFUND ECR): OBJECTIONS: ADHZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Ragistar of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, ASENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13iS). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z~-hour answering service for farms ordering: 1-800-562-2050; services far taxpayers with special hearing and / ar speaking needs: 1-800-q~7-30ZO (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 of receipt of this Notice by: --written protest to the PA Department af Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 17IlS-lOll, 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 ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717] 787-6S05. Sea page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (SI) discount of the tax paid is allowed. Tho 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in tho 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 aith first day of delinquency, or nine (9) months and one [1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at e daily rate of .OOO16q. All taxes which became delinquent on and after January l, 198Z will bear interest at a rate which will vary frae calendar year to calendar year with that rate announced by tho PA Department of Revenue. Tho applicable interest rates for 1982 through gOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor ~ 20Z .0005q8 ~)'~'8-1991 11Z .000301 ~ 9Z .0002q7 1983 16Z .000q38 1992 9Z .O00Z~7 ZOOZ 6Z .00016~ 198~ llZ .000301 1995-199~ 7Z .OOO19Z 2003 5X .000137 1985 132 .000356 1995-1998 92 .0002q7 ZOOq ~Z .O001lO 1986 IOZ .O0027~ 1999 7Z .O0019Z 1987 lOX .O00Z7q 2000 7Z .OOOlgZ --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENTOF REVENUE DEPT. 280601 HARRISBURG, PA17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY 0153 FILE NUMBER 21 -- 04 COUN3'V CODE YEAR NUMBER DECEDENTS NArv~ (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURI~' NUMBER Birrell Rosemary M 255-52-2494 Z W DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RE'r'JI~N MUST BE FILED IN DUPLICATE WITH THE '~ 5/22/1934 u.I 12/1/2003 REGISTER OF WILLS I.~ F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~] 1. Original Return [~ 2, Supplemental Return [~ 3. Remainder Return (date el ¢leath prior to [~]4 Limded Estate [~ 4a Future Interest Compromise (date of death after 12-12-82) [~] 5 Federal Estate Tax Return Required [~6. Decedent Died Testate (Attach copy of V~I) U 7 Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Depeed Boxes [~ 9. Litigation Proceeds Received [~ 1 0 Spousal Poverty Credit (date of ~.ath between 12-31-91 ar~ 1.1.95) [~ 1 1. Election to tax under Sec 9113(A) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME James D. Hughes, Esquire FIRM NAME (If Applicable) SA~LZMANN, HUGHES & FISHMAN TELEPHONE NUMBER 717-249-6333 COMPLETE MAILING ADDRESS 95 Alexander Spring Road, Suite 3 Carlisle, PA 17013 Z Z 1 Reel Estate (Schedule A) {1) 2 Stocksand Bonds {Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Propriatorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5 Cash, Bank Deposits & Misceganeous Personal Properly (Schedule E} (5} 6 Joint ly Owned Property (Schedule F) (6) [~ Separate Billin0 Requeated 7 Inter-VivosTransfers&MiscellaneousNon-ProbatePropedy (7) (Schedule G or L) 8 Total Gross Assets (total Lines 1 9 Funeral Expenses & Administ rative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Sche~ule l) (10) 1 1 Total Deductions (total Lines 9 & 10) 1E Net Value of Estate (Line 8 minus Line 11 ) 1 3 Charitable and Governmental Bequests/Sec 9113 Trusts for w~ich an election to tax has not been made (Schedule J) t4 Net Value Subject to Tax (Line 12 minus Line t3) 0 OFFICIAL USE ONLY 49,198 (s) 49,198 1,515 0 (11) 1,515 47,683 0 47,683 (12) (13) (t4) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15 Amount of Line 14 taxabJe at the spousal tax rate, or transfers under Sec 9116 (a)(1.2) 16 Amount of Line 14 taxableat lineairate 17 Amount of Line 14 taxable at sibling rate 1 8. Amount of Line 14 taxable at collateral rate 19 Tax Due 0 x.O 0 (15) 47,683 xO 45 0 x 12 (17) 0 x .15 (18) (19) 0 2,146 0 0 2,146 > · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH 3W4645 1 000 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Rosemary M. Birrell FILE NUMBER 21-04-0153 Include the proceeds of litigation and the date the proceeds were rec~ved by the estate, A~I property jointly-owned with the right of survivorship must be disclOsed on Schedule F. VALUE AT DATE DESCRIPTION OF DEATH ITEM NUMBER M&T Bank, certificate of deposit $49,198.07 TOTAL (Also enter on line 5, Recapitulation) 4 9, I 98 3W4§AD 1 o00 If more space s needed insed additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rosemary M. Birrell 21-04-0153 Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: 5. 6. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representetive(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Register of Wills, filing fee 1,500 15 TOTAL (Also enter on line 9. Recapitulation) j$ 1,515 3W,~6AG 1 000 (if more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9200) COMMONWEALTH OF PENNSYLVANIA ~NHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Rosemar M. Birrell 21_04_0153 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DO Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 2 Bonnie L. Birrell 242D Asbury Commons Dunwoody, GA 30338 Bruce E. Birrell 3524 Dart_moor Lane Olney, ~D 20074 Kenneth A. Birrell 10906 Bucknell Drive, Apt. 1234 Silver Spring, MD 20902 Daughter Son Son 1/3 1/3 1/3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 3W46Ai 1 000 (If more space is needed, insert additional sheets of the same size) MaTBank November 15, 2004 Salzmann, Hughes & Fishman, P.C. 95 Alexander Spring Road, Suite 8 Car[isle, PA 17013 499 Mitchell Street, Millsbero, DE 19966 RE: Estate of Rosemary M. Birrell Date of Death: December 1, 2003 Social Security Number: 255-52-2494 Dear Mr. Hughes: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. Account Type ........................... Certificate of Deposit Account Number. ....................... 31003913915757 Ownership (Names oD. ............. Rosemary Birrell Opening Date ........................... 08/24/99 Year to Date Interest. ................ $1,009.57 Balance on Date of Deattt .........$49,170.06 Accrued Interest $ 28.01 Total. ...................................... $49,198.07 The above named decedent did not have a safe deposit box with this bank. For any additional information on the above accounts, please contact our High Street Carlisle branch at 717~240-4536. Sincerely, Charlene Warrington, Records Management 1-888-502-4349 BUREAU OF TNDZVTDUAL TAXES INHERTTANC£ TAX D/v'rsI'ON DEPT. 180601 HARR/SBUR(;, PA 17118-0601 JAMES D HUGHES ESQ SALZMANN ETAL 95 ALEXANDER SPG RD $ CARLISLE PA 17015 CONNONNEALTH OF PENNSYLVANTA DEPARTHENT OF REVENUE ZNHER'rTANCE TAX STATEMENT OF ACCOUNT DATE 09-07-Z00q ESTATE OF BIRRELL DATE OF DEATH 12-01-Z003 FILE NUMBER 21 0q-0153 COUNTY CUHBERLAND ACN 101 Amoun'~ Rem i'l:'l:ed REV-IG07 EX AF~ COl-OS) ROSEMARY M HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF NTLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper por~:ion of ~¢his form wi~:h your ~ax payment. CUT ALONG TH'rS LINE ~-* RETA'rN LONER PORT'rON FOR YOUR RECORDS REV-1607 EX AFP (01-03) M~ 'rNHER]:TANCE TAX STATEMENT OF ACCOUNT ESTATE OF BIRRELL ROSEHARY H F/LE NO. 21 0~-0153 ACN 101 DATE 09-07-200~ THIS STATEHENT TS PROV/DED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELOW TS A SUMMARY OF THE PRZNC/PAL. TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED TNTEREST F/GURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 07-26-200R PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 16,305.00 PAYMENT RECEIPT D[SCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-26-200~ 08-16-200q CD003603 REFUND ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQU/RED. ZF TOTAL DUE IS REFLECTED AS A "CRED/T" (CR), 815.25 .00 16, Z.5,0,...00 7~:d .25- TOTAL TAX CREDIT 16,305.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR 'rNSTRUCT'rONS. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF IN©~VIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128 0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11 96) NO. CD 004676 HUGHES JAMES D 95 ALEXANDER SPRING RD SUITE 3 CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 255-52-2494 FILE NUMBER: 2104-01 53 DECEDENT NAME: BIRRELL ROSEMARY M DATE OF PAYMENT: 11/30/2004 POSTMARK DATE: 1 1/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,167.00 TOTAL AMOUNT PAID: $2,167.00 REMARKS: SEAL CHECK//3141 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES INHERITANCE TAX DIVISION PO 80X 280601 HARRISBURG PA 171Z8-06DI NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX r JAMES D HUGHES ESQ SALZMANN ETAL 95 ALEXANDER SPG RD 3 CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-31-2005 BIRRELL 12-01-2003 21 04-0153 CUMBERLAND 101 Amount. R_itt.d '*' ~ REV-1547EX AFP U2.D4> RDSEMARY M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER DF WILLS CUMBERLAND CD CDURT HDUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RrV:r!~-EX'-AFP-rll1":m.-Nli'l"I-C!-OJ!-i:'N'HErtI"i'ANCE-'l"AX.A-Pj5RA.fsEW€ti't:--'(CLoWAJ.CE'-Oir"-.__.__..__.__.- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BIRRELL RDSEMARY M FILE NO. 21 04-0153 ACN 101 DATE 01-31-2005 TAX RETURN WAS, (X I ACCEPTED AS FILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (1) 2. stocks and Bonds [Schedule 5) (2) 3. CloselY Held stock/Partnership Interest (Schedule C) (3) 4. Hortgages/Notes Receivable (Schedule DI (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule EJ (S) 6. Jointly Owned Property (Schedule f) (6) 7. Transfers (Schedule G) (7) 8. Total Assets ND. 01 .00 .00 .00 .00 49,198.00 .00 .00 (81 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule HJ 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (91 1101 1,515.00 .00 (111 1121 1131 1141 NOTE: I~ an assessment was issued previOUSly, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. A.ount of Line l~ at Spousal rate (IS) 16. AMount of Li~ 14 taxable at Lineal/Class A rate (16) 17. A.ount of Line 14 at Sibling rat. (17) 18. A.ount of Line l~ taxable at Collateral/Class B rate (18) 19. Principal Tax Due ED TS. NOTE: To insure proper credit to your account) submit th. upper portion of this form with your tax paYllent. 49,198.00 1.5]'; nn 47,683.00 .00 410,024.00 14, IS and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 410,024.00 X 045 = .00X12= .00 X 15 = 1191= AHOUNT PAID 16,250.00 760.25- 2,167.00 DATE 02-26-2004 08-16-2004 11-30-2004 NUMBER CD003603 REFUND CD004676 INTEREST/PEN PAID (-) 855.26 .00 20.85- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF AODITIONAL INTEREST. .00 18,451. 00 .00 .00 18,451. 00 18,491.16 40.16CR .00 40.16CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED ''1, IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE S- A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I O~ ST A TUS REPORT UNDER RULE 6.12 Name of Decedent: ROSEMARY M. BIRRELL Date of Death: DECEMBER 1, 2003 No. 21-04-0153 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: ~ Yes _ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk han's Court and may be attached to this report. Date: 3/17/05 u-, ...j'- C) X Personal Representative Counsel for Personal Representative Capacity: ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT BUREAU OF INDIVIrwAL.TAX~ INHERITANCE TAX DIVISIQM PO BOX 280601 HARRISBURG PA 17128-0601 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN JAMES D HUGHES SALZMANN ETAL 95 ALEXANDER SPG CARLISLE RD 3 PA 17013 '* REV-1607 EX AFP 112-041 03-07-2005 BIRRELL 12-01-2003 21 04-0153 CUMBERLAND 101 A.ount Re.1Ued ROSEMARY M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, sub.it the upper portion of this for. with your tax pa~ent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~~:r&~~.!5rj{'~..rBl~.~!'......ii;..:rA~f~~1r~l5r.!tl~A~.o~.1~i:~O~...j(...................... ESTATE OF BIRRELL ROSEMARY M FILE NO. 21 04-0153 ACN 101 DATE 03-07-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF lAST ASSESSMENT OR RECORD ADJUSTMENT: 01-24-2005 PRINCIPAL TAX DUE:. PAYMENTS (TAX CREDITS): 18,451.00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-26-2004 CD003603 855.26 16,250.00 08-16-2004 REFUND .00 760.25- 11-30-2004 CD004676 20.85- 2,167.00 02-22-2005 REFUND .00 40.16- TOTAL TAX CREDIT 18,451.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . , SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU MAY BE DUE A REFUND. SEE REVERSE. SIDE OF THIS FORM FOR INSTRUCTIONS. l Name of Decedent: STATUS REPORT UNDER RULE 6.12 /t?c )-C~~4 BONNIE L. BIRRELL Date of Death: December 1.2003 No. 21-04-0153 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: -X- Yes _ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No d. Copies of receipts, releases, joinders and a yals of formal or informal accounts may be filed w. e f 0 han's Court and may be attached to this repo SA ANN HUGHES PC ames D. Hughes. Esquire Name (please type or print) 95 Alexander Spring Road. Suite 3 Address Carlisle. P A 17013 City, State, Zip (717) 249-6333 Telephone Number Date: 11/22/05 c CT) Ln . ' ( I,' C:J Cl.~) C "'''''': Capacity: X Personal Representative Counsel for Personal Representative VL