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HomeMy WebLinkAbout03-0272Register of Wills of Cumberland PETITION FOR GRANT Estate of Marjorie E German also known as Allfirst Trust Co. of PA, N.A. County, Pennsylvania OF LETTERS , Deceased Social Security No. 174- 20 - 5808 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE 'A' or 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/ara the execut or named in the last Will of the Decedent, dated 09/19/1997 and codicil(s) dated None Allfirst Trust Company of Pennsylvania, N.A. is the successor to Dauphin Deposit Bank and Trust Company State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or,adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c.ta.; d.b.n.c.ta; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania with his/her last family or principal residence at Decedent, then 87 years of age, died 325 W~ssley Drive, Apt. 133, Lower Allen Township, Mechanicsbur~, PA 17055 03/20/2003 PA (list street, number, and municipality) at Bethany Village, Mechanicsbur~, (Location) 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 407,000.00 situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I I/// -- Si~lnature Typed or printed name and residence ~~ l~~f~. Allfirst Trust Co. of PA, N.A., Mail Code 001-02-05 ~_- /X~./.%,_ P.O. Box 2961, Harrisburg, PA 17105. ~-~,cca~-~',~--'"'/'O'" Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSysterns, Inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania 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 Petitio/D~r(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer thj~/b~ate a~.cording ,to law. . Sworn to or affirmed and subscribed ~-l-l~rst ~tr~st C6. of_ PA, N.A., p-J-C ~ For the Register' No. Estate of Marj orie E Carman Social Security No: 174-20-5808 AND NOW, Deceased Date of Death: 03/20/2003 , 200 ~ , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary r-"] of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) are hereby granted to A11first~.~._ ~ Trusl::z.p~..~Co.~o£. ?A, N.A., ~-~ eC~,.~-~'c,*'" 7~ ~)~_/~ ~t.~.. /~ ~--~lX~' in the above estate and that the instrument(s) dated 09/19/1997 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........... $ .... Register o~ ~1~- U ~- U Short Certificate(s) ..... $ Renunciation ........ $ Attorney: Neil E. Hendershot, Esquire Affidavits ( ) .... Extra Pages ( ) .... Codicil ........... JCP Fee .......... Inventory .......... Other ........... $ I.D. No: 23316 Address: Goldberg, Katzman & Shipman, PC 320 Market Street P.O. Box 1268 Harrisburg, PA 17108-1268 Telephone: 717/234-4161 tOtaL ......... $ Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSysterns, Inc. Form RW-1 (1991) REGISTER OF WILLS OF COUNTY OATH OF~SUBSCI~mING WITNESS _ ,~L~ ~ ~ ,=~-~ ~_ ~ a mbscn~Mng witne~ to the win presented herewith,~ being duly quaUfied accordin8 to h~, ,lepo~s) and sans) ~ ~ '-- ~ ,~ ~-- p~t --d ~w the testat, ~/ , sisn ~he same and that 3igned as a withes at the request of tcatat ,~;'~' in ~ prc~cnce and (in the presence of each other) (in the pre~.nce of the other subscribin~ wime~s(cs}). Sworn to or ~T~rm~ ~ed and subscribed before me this~/~ day of REGISTER OF WILLS OF COUNTY OATH OF NON-SUBSCRIBING WITNESS (ear, h) a subscribe~, betel'o, (e~..h) being duly qualified according to law, depose(s) and sa, av(s) that , ~ ~, e t .~ . familiar with thc 3i~ature of ;/iq a ~-; n c;' e. ~, o ,~c~,dn, teatat ~,'x of (oac of thc subSeribi~ witae,~ to) the ~ printed her~ith ~d that .<~ ~- to the best of Sworn to or affirmed and subscril~zl before me this c~ "~ ~ ~ ~y of codicil believes thc signature on the will is in thc handwriting of .~'~ ~ kno~led~ ~d belief. (Address) (Addre~z) his is to certify that the information here given is correctly copied from an original certificate of death dui>' filed with me as Local R.egistrar. The original certificate will be fbrwarded to the State \/ital Records ()fl]ce for permanent ~ling. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8921156 No. Local Registrar Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH LAST WILL AND TESTAMENT OF MARJORIE E. GARMAN LAST WILL AND TESTAMENT OF MARJORIE E. GARMAN I, MARJORIE E. GARMAN, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, do hereby make and declare this to be my Last Will and Testament, and I do hereby revoke and make null and void all prior Wills and Codicils made by me at any time heretofore. ITEM I. I direct that all my legally valid debts, funeral and administrative expenses, and debts incurred or payable because of my death, shall be paid by my Executor, hereinafter named, from my residuary estate as soon after my death as practicable. Ail death taxes, including federal, state, and other death taxes, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed thereon, shall be considered an expense of administration of my estate, without apportionment or right of reimbursement. Taxes on future interests may be prepaid. ITEM II. I give and bequeath certain items of tangible personal property that are solely owned by me at the time of my death and that are identified in any separate writing directing distribution thereof after my death which is dated and is signed by me at the end thereof, to those persons designated in such separate writing who survive me. If any item of tangible personal property is identified in more than one separate writing, I direct that, unless stated to the contrary, the separate writing bearing the last date shall govern the disposition of such item. ITEM III. I give and bequeath my sterling silver place settings and service to my niece, MARY KATHERINE BOROCZ, now of Lewisberry, Pennsylvania, if she survives me by thirty (30) days; but if she should not so survive me, then I make such bequest to her husband, MICHAEL S. BOROCZ, also now ofLewisberry, Pennsylv~ if he survives me by thirty (30) days; but if he should not so survive me, then I make such bequest to their one son, MICHAEL S. BOROCZ, JR. ITEM IV. I bequeath the household and personal effects, jewelry, automobiles, and other tangible personalty of like nature that are solely owned by me at the time of my death, not otherwise disposed of above, to GERAI,DINE PORTER, now of Tampa, Florida, if she survives me by thirty 00) days; but if she should not so survive me, then I make such bequest to her husband, R. GAIJF~ PORTER, also now of Tampa, Florida, if he survives me by thirty (30) days; but if he should not so survive me, then I make such bequest to their one son, WILLIAM H. PORTER. ITEM V. set forth below: I make the following pecuniary bequests to the persons or organization -2- A. Twenty-Five Thousand Dollars ($25,000.00) to ZION LUTHERAN CHURCH, now located at 15 South Fourth Street, Harrisburg, Pennsylvania, or its successors in interest, for its general or endowment purposes, "In Memory of Henry A. and Marjofie A. B. Twenty-Five Thousand Dollars ($25,000.00) to BETHANY VILLAGE RETIREMENT CENTER, now of Mechaniesburg, Pennsylvania, or its successors in interest, for its general or endowment purposes, "In Memory of Henry A. and Marjorie A. Garman". C. Five Thousand Dollars ($5,000.00) to BETHANY VILLAGE RETIREMENT CENTER, now of Mechanicsburg, Pennsylv~a, or its successors in interest, for purposes of its "Center Care Assurance Fund", if still in operation, but if not, then to its endowment fund, "In Memory of Henry A. and Marjorie A. Crarman". D. Five Thousand Dollars ($5,000.00) to HARRISBURG CIVIC CLUB, now located at 612 North Front Street, Harrisburg, Pennsylvania, or its successors in interest, if any (but, if not, then this -3 - bequest shall lapse), for its general purposes, "In Memory of Henry A. and Marjorie A. Garman". E. Ten Thousand Dollars ($10,000.00) to GERALDINE PORTER, now of Tampa, Florida, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. F. Ten Thousand Dollars ($10,000.00) to WILLIAM H. PORTER, now of Tampa, Florida, if he survives me by thirty (30) days; but, if he should not so survive me, then this bequest shall lapse. G. Ten Thousand Dollars ($10,000.00) to R. GALE PORTER, now of Tampa, Florida, if he survives me by thirty (30) days; but, if he should not so survive me, then this bequest shall lapse. H. Ten Thousand Dollars ($10,000.00) to MRS. RUSSELL WALTERS, now of Tampa, Florida, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. -4- I. Ten Thousand Dollars ($10,000.00) to SUZANNE MAINZER, now of Tampa, Florida, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. J. Ten Thousand Dollars ($10,000.00) to niece, MARY KATHERINE BOROCZ, now of Tampa, Florida, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. K. Ten Thousand Dollars ($10,000.00) to my niece, NORA R. WALLOWER, now of New York, New York, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. ITEM VI. I give, devise and bequeath all of the residue of my estate, whether real, personal, or mixed, and wherever situate, including any property subject to any power of appointment which I may now have or hereafter acquire, to GERALDINE PORTER, now of Tampa, Florida, if she survives me by thirty (30) days; but if she should not so survive me, then I make such bequest to her husband, R. GALE PORTER, also now of Tampa, Florida, if he survives me by thirty (30) days; -5- but if he should not so survive me, then I make such bequest to the then-living issue of Geraldine and R. Gale Porter, per stirpes. ITEM VII. I hereby appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, now of Harrisburg, Pennsylvania, or its successors in interest, to serve as the executor (the "Executor"), of this, my Last Will and Testament. ITEM VIII. I hereby direct my Executor to utilize the law firm with which Neil Hendershot, Esq., is associated as counsel for my Estate. ITEM IX. I direct that my Executor shall not be required to give bond or post any other security for the faithful performance of duties in any jurisdiction. ITEM X. My Executor shall have the following powers in addition to those invested in them by law and by other provisions of my Will applicable to all property, whether exercisable without Court approval, and effective until distribution of all principal of income, property: A. To retain any investments I may have at my death so long as my Executor may deem it advisable to my Estate so to do. -6- B. To vary investments, when deemed desirable by my Executor, and to invest in such bonds, common trust funds controlled by my Executor, stocks, notes, real estate mortgages, or other securities or in such other property, real or personal, as my Executor deem wise, without being restricted to so-called legal investments. C. In order to effect a division of the principal of my Estate or for any other purpose, including any final distribution, my Executor is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. D. To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my Estate, any or all real or personal estate or interests therein owned by my Estate severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to -7- make, execute, acknowledge, and deliver any and all deeds, assignments, options, or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon my Executor in this paragraph or elsewhere in my Will. E. To mortgage real estate, and to make leases of real estate for any period of time as is deemed reasonable by them. F. To borrow money from any party to pay indebtedness of mine, or of my Estate, expenses of administration, or inheritance, legacy, estate or other taxes. G. To pay all costs, taxes, expenses, and charges in connection with the administration of my Estate. My Executor shall pay expenses of my last illness and funeral expenses. H. To vote any shares of stock which form a part of my Estate, and to otherwise exercise all the powers incident to the ownership of such stock. I. In the discretion of my Executor, to unite with other owners of s'mailar property in camfing out any plans for the reorganization of any corporation or company whose securities form a part of my Estate. -8- J. To employ accountants, agents, investment counsel, brokers, bank or trust company to perform services for and at the expense of my estate or any trust or trusts hereunder for which such services are performed and to carry or register investments in the name of the nominee of such agent, broker, bank or trust company. The expenses and charges for such services shall be charged against principal or income or partly against each as my Executor may determine. My Executor are expressly relieved of any liability or responsibility whatsoever for any act or failure to act by, or for following the advice of, such accountants, agents, investment counsel, brokers, bank or trust company, so long as my Executor exercise due care in their selection. The fact that an Executor may be a member, shareholder or employee of any accounting, investment or brokerage firm, agent, or bank or trust company so employed shall not be deemed a conflict of interest. Any compensation paid pursuant to this subparagraph shall not affect in any manner the amount of or the fight of my Executor to receive commissions as a fiduciary. ITEM XI. Any person who shall have died at the same time as me, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased me. -9- ITEM XII. Should any legatee or devisee under this Will die within thirty (30) days after the date of my death, he or she shall be deemed to have predeceased me for the purposes under this Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, consisting often (10) typewritten pages, this t/~' day of September, 1997. We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix, MARJORIE E. GARMAN, as and for her Last Will and Testament, in the presence of us, who at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. residing at residing at - 10- LAW 0~1~'I C E $ GOLDBERG, KATZMAN & SHIPMAN, P.C. ~O MARKET STREET STRAWBERRy SQUARE P. O, BOX 1~0~ HARRISBURG~ PENNSYLVANIA 17108-1~8 IN RE: ESTATE OF MARJORIE E. GARMAN, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 2005-00272 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No. Marjorie E. Garman, deceased March 20, 2003 Admin. No. 2003-00272 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 8, 2003: Mary Katherine Borocz Geraldine Porter Zion Lutheran Church Bethany Village Retirement Center Harrisburg Civic Club William H. Porter R. Gale Porter, Jr. Michelle Walters Suzanne Mainzer Nora R. Wallower 130 Wheatland Road, Lewisberry, PA 17339 2603 Merida Lane, Tampa, FL 33618 15 South Fourth Street, Harrisburg, PA 17101 325 Wesley Drive, Mechanicsburg, PA 17055 612 North Front Street, Harrisburg, PA 17101 c/o Geraldine Porter, 2603 Merida Lane, Tampa, FL 33618 5150 San Jose, Tampa, FL 33629 c/o Geraldine Porter, 2603 Merida Lane, Tampa, FL 33618 2509 Cozumel Drive, Tampa, FL 33618 537 East Sixth Street, New York, NY 10009 Date Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A. Signature Name Address ~Neil E. Hendershot, Esquire Goldberg, Katzman & Shipman, P.C. P.O. Box 1268 Telephone Harrisburg, PA 17108-1268 (717) 234-4161 Capacity: X Personal Representative Counsel for personal representative 320 MARKET STREET · STRAWBERRY SQUARE P.O. BOX 1268 · HARRISBURG, PENNSYLVANIA 17108-1268 717.234.4161 · 717.234.6808 (FAX) GOLDBERG, KATZMAN ~ SHIPMAN, P.G. ATTORNEYS AT LAW June 17, 2003 OF COUNSEL F. LEE SHIPMAN COUNSEL JOSHUA D. LOCK ARNOLD B. KOGAN ARTHUR L. GOLDBERG (1951-2000) HARRY B. GOLDBERG (1961-1998) RONALD M. KATZMAN PAUL J. ESPOSITO Nb;II, HENDERSHOT J. JAY COOPER THOMAS E. BRENNER JOHN A. STATLER APRIL L. STRANG-KUTAY GUY H. BROO~<S JEV~ERSON J. SmPMAN JERRY J. RUSSO MICHAEl. J. CROCENZI THOMAS J. WEBER STEVEN E. GRUBB JOHN DELORENZO JOHN R. NINOSKY ROYCE L. MORRIS DAVID M. STECKEI, HEATHER L. PATERNO Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Certified Mail, Return Receipt Requested No. 7002 2410 0001 2356 2915 Re~ Estate of Marjorie E. Garman, deceased No. 2003-00272 Dear Sir or Madam: Enclosed is check number 20430858 in the amount of Fourteen Thousand Seven Hundred Twenty-five Dollars ($14,725.00) representing a pre-payment of Pennsylvania Inheritance Tax for the above-referenced Estate. Please provide us with a receipt for this payment. If you have any questions, please feel free to contact me at the above telephone number. Enclosures 94049.2 Very truly yours, Cheryl L. Baker, CL~ Certified Legal AssiStant CARLISLE OFFICE: 717.245.0597 ' YORK OFFICE: 717.843.7912 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 002699 HENDERSHOT NElL ESQ P O BOX 1268 HARRISBURG, PA 17108-1268 ........ fold ESTATE INFORMATION: SSN: 174-20-5808 FILE NUMBER: 2103-0272 DECEDENT NAME: GARMAN MARJORIE E DATE OF PAYMENT: 06/1 8/2003 POSTMARK DATE: 06/17/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $14,725.00 REMARKS: TOTAL AMOUNT PAID' NElL HENDERSHOT ESQUIRE $14,725.00 SEAL CHECK# 20430858 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS STRAWBERRY SQUARE SBURG, PENNSYLVANIA 17108-1268 7002 2410 0001 2356 2915 I GOLDBERG, KA'FZMAN /kTTORNEYS AT LAW ~ SHIPMan, P.C. ~ $ · JUN 1 Yl :':~7 l~gister of Wills ~rland County. COurthouse fiS~;~ilhdUse Square ~ Carlisle, PA 17013 M&T Investment Group A/C NAME {~ ~ ~l~/th ~ I~F~JCRIE A/C NO. ~.,0344 DETACH AND RETAIN THIS PORTION FOR YOUR RECORDS FOR 6X a~: RLIH a~ PCPILLE~ No. 40003661 DATE 12i16/C3 REMITTANCE AMOUNT INCOME I PRINCIPAL 5,856.29 AC~IhISIR~IIYE EXPENSE ~21-C3-C272 CS 1140 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 003344 M & T INVESTMENT GROUP C/O RUTH ANN MILLER TR DEPT 213 MARKET STREET HARRISBURG, PA 17101 ........ fold ESTATE INFORMATION: SSN: 174-20-5808 FILE NUMBER: 2103-0272 DECEDENT NAME: GARMAN MARJORIE E DATE OF PAYMENT: 12/19/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,856.29 TOTAL AMOUNT PAID' $5,856.29 REMARKS: M &TINVESTMETGROUP C/O RUTH ANN MCMILLEN TR DEPT SEAL CHECK# 400036613 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX + (6-00) OFFICIAL USE ONLY FILE NUMBER 21-03-0272 COUNTY CODE YEAR NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT SOCIAL SECURITY NUMBER 174-20-5808 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Garman Mariorie E. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 03/20/2003 ] 05/13/1915 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE RLED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER  1. original Return 2. Supplemental Return 3. Remainder Return prior zo w'-/.~-e~) C A P B 4. Limited Estate . Future Interest Compromise (date of death after 1Z- 1Z-8Z) 6. Federal Estate Tax Return Required HDRL l: ~ I O 6, Decedent Died Testate Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes ~: ~ A C (Attach copy of Will) (Attach copy of Trust) KOTK ES II~ 9. Litigation Proceeds Received r--Il0. Spousal Poverty Credit r--'] ll. Electlon to tax under Sec. 9113(A) I (date of death between 12-31-91 and 1-1-95) (Attach Sch O) I NAME COMPLETE MAILING ADDRESS C g ~len O R DN ~ FIRM.~pplicable)~ ~ 213 Market Street R '[rust uompa_ny, [~.uccessor to E NE TE[EPH6NE NUMBER S T Company o[ PA. NA~ ~arr~sDurg, ra.~.~u- [ 717/255-2109 T A X C O M T T I 0 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ---[ 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) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. None 383,014.88 None None 31,747.41 None -0- 38,194.75 5,783.27 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES OFFICIAL USE ONLY (e) 414,762.29 (11) 43,978.02 (12) 370,784.27 (13) 25,000.00 (14) 345,784.27 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 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 0.00 X .0 0 (16) 0.00 0.00 X .0 45 (16) 0.00 0.00 X .12 (17) 0.00 55,200.00 X .15 (18) 8,280.00 (19) 8,280.00 Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 325 Wesley Drive Bethany Village CITY Mechanicsbur~ STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2, Credits/Payments A. Spousal Poverty Credit B. Prior Payments C, Discount (1) 0.00 725.00 775.00 21,356.29 Interest/Penalty if applicable D. Interest E. Penalty Total Credits ( A + B + C ) (:~) Total Interest/Penalty ( 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 Z0 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5Al B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 15,500.00 0.00 0.00 5,856.29 0.00 5,856.29 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... ~ [~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. rece ve the prom se for fe of ether payments, benefits or care? ............. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~--~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ~ ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~ ~ 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 an~omplete. Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge. ~///SIGN'¥r~JI~OFP'EJ;i'SO'NRESPONSIBLEFORFLNGRETURN/] / ./'~ Manufacturers and Traders Trust Corn an- DATE · ~ P y, %-.~/~7/~/ / /~//~/~/~// // /' __($D_qgg~_aP; to Allfirst Trust CompaD~ of ,~ /. j ~)-- v VJ//~~ PA. NA] .................................... ~!/~/~ ~ ~: ~EPA~E~OfHER ~N REPRESENTATIVE ¢ . ~ D~T~ ~[ v ~ ~ ~ . / Goldbero, Katzman & Sh~man, P.C. ~/ ~~/ /~ ~ ~1~r126~A ~/~ / For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (al (1.1) (ill. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (al (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (al (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(aX1)]. 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(aX1.3)]. 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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6~00) REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESI DENT DECEDENT ESTATE OF Marjorie E. Garman SS# SCHEDULE B STOCKS & BONDS 174-20-5808 03/20/2003 FILENUMBER 21-03-0272 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNITVALUE OFDEATH Assets received from Decedent's Intervivos Trust under Agreement of Trust dated 10/06/92, Valued per Trustee's Statement of Gross Assets (Copies Attached) 1 7,534.681 shares ARK Fds Income Portfolio 10.41000 78,436.03 Accrued Interest 169.85 2 7,602.946 shares ARK Fds Intermediate Fixed Income 10.36999 78,842.55 Portfolio Accrued Interest 177.70 3 5,652.045 shares ARK Fds Short Term Bond Portfolio 9.960000 56,294.37 Accrued Interest 100.92 4 7,726.686 shares ARK Fds US Government Bond Portfolio 10.02999 77,498.66 Accrued Interest 155.18 5 4,113.075 shares ARK Fds Value Equity Portfolio 7.160000 29,449.62 6 2,000 shares First Energy Corporation 30.945 61,890.00 TOTAL(Alsoenteronline2, Recapitulation) 383,014.88 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1503 EX (Rev. 1-97) REV- 1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Marjorie E. Garman SS# 174-20-5808 03/20/2003 21-03-0272 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Assets received from Decedent's Intervivos Trust under Agreement of Trust dated 10/06/92, Valued per Trustee's Statement of Gross Assets (Copies Attached) ARK Money Market Portfolio - Principal Cash Accrued Interest Bethany Village - Cash found in Room Forethought Refund on Prepaid Funeral Expenses PA G.I. Consultants Refund on Overpayment PNC Checking Account #50-8003-3242 (Copy of the Bank Letter Attached) Rolling Green Cemetery - Refund on Burial Vault The Patriot News Company - Refund on Newspaper Subscription Coins Sales Price Household Effects - Appraised Value 23,762.35 12.36 28.00 1,854.20 15.10 4,321.10 825.00 274.30 200.00 455.00 TOTAL (Also enter on line 5, Recapitulation) $ 31,747.41 (If more space is needed, insert additional sheets of the same size) Copyright(c) 1996 form software onl¥ CPSystems, lnc. Form REV-1508 EX (Rev. 1-97) REV - 1510 EX + (1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Marjorie E. Garman SS~ 174-20-5808 03/20/2003 21-03-0272 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDETHE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Trust under Agreement dated October 6, 1992 between Henry A. and Marjorie E. Garman, as Settlors, and Dauphin Deposit Bank and Trust Company (now Manufacturers and Traders Trust Company) as Trustee. Upon death of last Settlor, Trust terminated and Assets were distributed to the Executor of the Estate, as reported elsewhere on: Schedule B Items 1 thru 6 Schedule E - Item 1 TOTAL (Also enter on line 7, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same s~ze) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) EV- 1511 EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENTDECEDENT ESTATE OF Marjorie E. Garman SS# SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 174-20-5808 03/20/2003 FILE NUMBER 21-03 -0272 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: ADMINISTRATIVE COSTS:Manufacturers and Traders Trust Personal Representative's Commissions (Successor to Allfirst Name of Personal Representative(s) ~PA~ MA) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 213 Market Street Company, Trust Company 52-2206238 City Harrisbur~ State PA Zip l7101 Year(s) Commission Paid: Attorney's Fees Goldberg, Katzman & Shipman, PC 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 Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Chuck Bricker - Appraisal Fee on Household Effects Goldberg, Katzman & Shipman, P.C. Reimbursement for Cost of Advertising and Proof of Publication in the Cumberland Journal Goldberg, Katzman and Shipman P.C. Out-of-Pocket Expenses Reimbursement for Goldberg, Katzman and Shipman P.C. - Reserve for Estate Administration Closing Costs Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) AMOUNT of 18,551.29 18,551.29 392.00 30.00 75.00 237.62 100.00 257.55 $ 38,194.75 (if more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) Estate of: Marjorie E. Garman Soc Sec #: 174-20-5808 Date of Death: 03/20/2003 Continuation of Schedule H-B7 (Other Administrative Costs) Item Description Amount Reserve for Cost of Closing at Register's Office Goldberg, Katzman & Shipmen, PC Reimbursement for Cost of Advertising and Proof of Publication in the Patriot News Co. Cumberland County Register of Wills - One Short Certificate Cumberland County Register of Wills - Filing Fee for Inventory and PA Inheritance Tax Return 100.00 123.55 3.00 31.00 257.55 REV- 1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marjorie E. SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS Garman SSf/ 174-20-5808 03/20/2003 FILE NUMBER 21-03-0272 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 8 9 10 Allfirst Trust Company of PA, NA - Trustee Fee 3/5 thru 3/20/03 Bethany Village - Balance due on Account Bethany Village - Medicare Co-Insurance Days Bethany Village - Unreimbursed Medical Expense Conner-Rich Associates - Unreimbursed Medical Expense David L. Dinger, CPA - 2002 Tax Preparation Fee PA Department of Revenue - 2002 Personal Income Tax The Foot Care Center - Unreimbursed Medical Expense Verizon - Telephone Expense Final Bill Vericare - Unreimbursed Medical Expense Balance due TOTAL (Also enter on line 10, Recapitulation) 43.18 104.92 4,935.00 120.02 38.99 100.00 84.00 13.74 17.38 326.04 $ 5,783.27 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1512 EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marjorie E. Garman SS~/ NUMBER II. SCHEDULE J BENEFICIARIES 174-20-5808 03/20/2003 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 911~a~1.2)] Mary Katherine Borocz 130 Wheatland Road Lewisberry, PA 17339 FILENUMBER 21-03-0272 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Niece AMOUNT OR SHARE OF ESTATE 200.00 Appraised Value Sterling Silver Place Setting per Item III of the Will 10,000.00 Specific Bequest per Item V(J) of the Will ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Zion Lutheran Church 25,000.00 15 South Fourth Street Specific Harrisburg, PA 17101 Bequest per Item V(A) of the Will 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 2.5,000.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) Estate of: Marjorie E. Garman Soc Sec #: 174-20-5808 Date of Death: 03/20/2003 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship Amount or Share of Estate 2 4 5 6 Geraldine Porter 2603 Merida Lane Tampa, FL 33618 William H. Porter c/o Geraldine Porter 2603 Merida Lane Tampa, FL 33618 R. Gale Porter 5150 San Jose Street Tampa, FL 33629 Michele Walters (Mrs. Russell Walters) c/o Geraldine Porter 2603 Merida Lane Tampa, FL 33618 Suzanne Mainzer 2509 Cozumel Drive Tampa, FL 33618 Nora R. Wallower No. 5 537 East Sixth St. New York City, NY 10009 Step-Daughter Step- Grandchild Step- Grandchild Step- Grandchild Step- Grandchild Niece 255.00 Appraised Value Household Effects per Item IV of the Will 10,000.00 Specific Bequest per Item V(E) of the Will Entire Residue of Estate 10,000.00 Specific Bequest per Item V(F) of the Will 10,000.00 Specific Bequest per Item V(G) of the Will 10,000.00 Specific Bequest per Item V(H) of the Will 10,000.00 Specific Bequest per Item V(I) of the Will 10,000.00 Specific Bequest per Item V(K) of the Will Estate of: Marjorie E. Garman Soc Sec #: 174-20-5808 Date of Death: 03/20/2003 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship Amount or Share of Estate 8 Bethany Village Retirement Center N/K/A: Wesley Affiliated Services Inc. 325 Wesley Drive Mechanicsburg, PA 17055 Harrisburg Civic Club 612 North Front Street Harrisburg, PA 17101 30,000.00 Specific Bequest per Item V(B) (C) of the Will 5,000.00 Specific Bequest per Item V(D) of the Will Exhibit A: Exhibit B: Exhibit C: Exhibit D: Exhibit E: Exhibit F: 104345.1 Index to Exhibits Pennsylvania Inheritance Tax Return Estate of Marjorie E. Garman, deceased Copy of the Certificate of Grant of Letters and Last Will and Testament Copy of Revocable Trust Agreement by and between Henry A. and Marjorie E. Garman, Settlors and Dauphin Deposit Bank and Trust Company, Trustee dated October 6, 1992 Copy of Statement of Gross Assets and Estate Valuation of Trust Assets Copy of PNC Bank letter dated 8/5/03 regarding date of death balance Copy of Appraisal for personal property Copy of Pennsylvania Inheritance and Estate Tax Official Receipt for prepayment dated June 18, 2003 · COMM0~WEALTH 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 003745 SHETROM MARY E 311 BEAVER AVENUE ENOLA, PA 17025 ........ fold ESTATE INFORMATION: SSN: 176-10-8424 FILE NUMBER: 21 93-0272 DECEDENT NAME: SHETROM MARTIN L DATE OF PAYMENT: 03/31/2004 POSTMARK DATE: 03/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/08/1992 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $200.00 REMARKS: TOTAL AMOUNT PAID' $200.00 SEAL CHECK# 91930895111 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMO-"NWEALTH 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 003743 SHETROM MARY E 311 BEAVER AVENUE ENOLA, PA 17025 fold ESTATE INFORMATION: SSN: 176-10-8424 FILE NUMBER: 21 93-0272 DECEDENT NAME: SHETROM MARTIN L DATE OF PAYMENT: 03/30/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/08/1992 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $200.00 REMARKS: SEAL CHECK# 91930895111 TOTAL AMOUNT PAID: $200.00 INITIALS: JA RECEIVED BY: REGISTER OF WILLS In Re: ESTATE OF MARJORIE E. GARMAN, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : No. 21-03-0272 FINAL RECEIPT, RELEASE AND REFUNDING AGREEMENT THIS FINAL RECEIPT, RELEASE AND REFUNDING AGREEMENT (this "Agreement") is executed, intended to be effective as of the ,-.~ day of~, 2004, by GERALDINE PORTER, residuary beneficiary under the Last Will and Testament of Marjorie E. Garman. Bo Recitals ~ ' The Decedent, Marjorie E. Garman, of Lower Allen Township, Cumberlan~t'County, Pennsylvania, died on March 20, 2003. The Decedent left a Last Will and Testament, dated September 19, 1997 (the "Will"), which was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania (the "Register"), under the above-referenced case number. Allfirst Trust Company of Pennsylvania, N.A., now by merger Manufacturers and Traders Trust Company, successor to Dauphin Deposit Bank & Trust Company was appointed by the Register as executor (the "Executor") of the Estate ofMarjorie E. Garman, deceased (the "Estate"), and has functioned in that role to date. Page 1 Do The aforesaid beneficiary has the following interest under the Will and in the Estate, as provided in a residuary bequest (the "Bequest") as follows: "ITEM VI. I give, devise and bequeath all of the residue of my estate, whether real, personal or mixed, and wherever situate, including any property subject to any power of appointment which I may now have or hereafter acquire, to GERALDINE PORTER, now of Tampa, Florida, if she survives meby thirty (30) days; but if she does not so survive me, then I make such bequest to her husband R. GALE PORTER, also now of Tampa, Florida, if he survives me by thirty (30) days; but if he should not survive me, then I make such bequest to the then-living issue of Geraldine and R. Gale porter, per stirpes." Provisions NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that I, GERALDINE PORTER, the residual legatee and heir of the estate ofMarjorie E. Garman, (hereinafter called the "HEIR"), do hereby acknowledge to have had and received from Manufacturers and Traders Trust Company, Executor, the sum of ONE HUNDRED TWO THOUSAND THREE HUNDRED SIXTY-ONE AND 03/100--DOLLARS ($102,361.03), representing the balance of my full share of the residue of said Estate. I do acknowledge the following: 1. That I have examined the Fiduciary's account, a copy of which is attached as Exhibit "A", and have approved the same, together with statements of the Henry A and Marjorie E. Garman Trust under Agreement dated October 6, 1992, for the period January 1, 2003, through January 12, 2004; and Page 2 2. That in order to avoid additional delay and expense in the administration and distribution of said Estate, I waive the filing and audit of said account in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and I so hereby agree that in the event it should ever become necessary to file said account and have it audited by any court of competent jurisdiction, I will bear my full share of the expenses and fees connected herewith. 3. That I have assumed that there are no additional debts of said Marjorie E. Garman, and agree that any debt of said Marjorie E. Garman should at any time become payable, I will discharge my full share of said obligation and any cost or expense in connection with the determination of the collectability of any such debt. 4. That in the event an erroneous distribution has been made to me upon this Receipt and Release, occasioned by a mistake of fact or law, regardless of any party's negligence in making said distribution, I agree to refund to the Executor the amount erroneously distributed to me. 5. That I do hereby remise, release, quitclaim and forever discharge the said Manufacturers and Traders Trust Company, Executor, and also Goldberg Katzman, P.C., counsel for the Estate ("Counsel") their heirs, administrators, successors and assigns, of and from all claims, accounts, demands, and reckonings, for, by, or in connection with the administration and distribution of said Estate. I further agree to indemnify said Executor and Counsel against all liability, loss or expense which may be incurred by the Executor and Counsel as the result of the settlement of this account, or of the distribution being made upon this Receipt and Release, regardless of any party's negligence in making this distribution, to the extent of my distributive share. 6. This Agreement shall be interpreted pursuant to and governed by the laws of the Commonwealth of Pennsylvania, and shall inure to the benefit of and be binding upon the Page 3 Beneficiary and the Executor, and their respective personal representatives and heirs at law, as the case may be. 7. This Agreement may be recorded, in the discretion of the Executor, as evidence of the matters set forth herein. IN WITNESS WHEREOF, I have hereunto set my hand and seal the day and year first written above. WITNESS: ~/~~. [~/?(eSEAL ) Geraldine Porter 110944.1 Page 4 STATE OF FLORIDA SS: On this, the c~ day of ("]"Of dP_~ ,2004, before me, a Notary Public in and for said State and County, Personally appeared Geraldine Porter, known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Final Receipt, Release, and Refunding Agreement, and acknowledged that she executed the same for the purposes therein contained and desires that the same be recorded as such.. 110944.1 WITNESS my hand and seal the day and year aforesaid Notary Public (SEAL) Page 5 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 0RPHANS' COURT DIVISION NO. 21-03 -0272 ESTATE OF MARJORIE E. GARMAN, DECEASED FIRST AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of Pennsylvania, N.A., Executor Date of Death: Date of Executor's Appointment: Date of First Advertisement of Letters: The Patriot-News Cumberland Law Journal Accounting for the Period: March 20, 2003 March 28, 2003 April 22, 29, and May 6, 2003 April 18, 25, and May 2, 2003 March 20, 2003 to June 8, 2004 Purpose of Account: Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of Pennsylvania, N.A., Executor, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Manufacturers and Traders Trust Company 213 Market Street Harrisburg, PA 17101 (717) 255-2109 OR Neil Hendershot, Esquire Goldman, Katzman & Shipman PC 320 Market Street Harrisburg, PA 17108-1268 (717) 234-4161 SUMMARY OF ACCOLTNT Estate of Marjorie E. Garman, Deceased For Period of 03/20/2003 through 06/08/2004 Page Proposed Distributions to Beneficiaries 19 PRINCIPAL Receipts: Per Inventory Filed 3-4 Subsequent Principal Receipts 4 Net Gain (or Loss) on Sales or Other Disposition 5 Less Disbursements: Debts of Decedent 6 Administration Expenses 7 Federal and State Taxes 7 Fees and Commissions 7-8 Balance before Distributions Distributions to Beneficiaries 9-10 Principal Balance on Hand 11 For Information: Investments Made Changes in Investment Holdings 12-13 INCOME Receipts: This Account 14-15 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements 16 Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand 17 Investments Made Changes in Investment Holdings 18 COMBINED BALANCE ON HAND Current Value 102,361.03 Fiduciary Acquisition Value 102,361.03 418,375.71 46.54 1,434.62 419,856.87 6,689.55 735.10 20,581.29 37,042.90 65,048.84 354,808.03 255,455.00 99,353.03 3,201.93 0.00 3,201.93 193.93 3,008.00 0.00 3,008.00 102,361.03 RECEIPTS OF PRINCIPAL Assets listed in the Inventory and Appraisement as filed Received from Henry A. and Marjorie E. Garman Trust - Ark Money Market Portfolio - Principal Cash Accrued Interest Bethany Village - Cash Found in Room Forethought - Refund on Pre-paid Funeral Expenses PA G.I. Consultants - Refund on Overpayment PNC Checking Account #50-8003-3242 Date of Death Balance Received from Metlife - Proceeds on Policy #6724188C Rolling Green Cemetery - Refund on Burial Vault The Patriot-News Refund on Newspaper Subscription PERSONAL PROPERTY: Coins - Sales Price Household Effects - Appraised Value 23,762.35 12.36 28.00 1,854.20 15.10 4,321.10 3,613.42 825.00 274.30 200.00 455.00 Fiduciary Acquisition Value 34,705.83 655.00 06/02/04 Received from Henry A. and Marjorie E. Garman Trust STOCKS/LISTED: 7,602.946 shares Ark Funds Intermediate Fixed Income Portfolio Accrued Interest 7,534.681 shares Ark Funds Income Portfolio Accrued Interest 5,652.045 shares Ark Funds Short Term Bond Portfolio Accrued Interest 7,726.686 shares Ark Funds US Government Bond Portfolio Accrued Interest 4,113.075 shares Ark Funds Value Equity Portfolio 2,000 shares First Energy Corporation 78,842 55 177 70 78,436 03 169 85 56,294 37 100 92 77,498 66 155 18 29,449:62 61,890.00 SUBSEQUENT PRINCIPAL RECEIPTS: Received from Vericare - 46.54 Refund TOTAL RECEIPTS OF PRINCIPAL ............... 383,014.88 46.54 418,422.25 04/11/03 04/11/03 04/11/03 04/11/03 04/1~/03 04/15/03 05/22/03 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL 7,602.946 shares Ark Funds Intermediate Fixed Income Portfolio Net Proceeds 79,298.73 Fid. Acq. Value 78,842.55 7,534.681 shares Ark Funds Income Portfolio Net Proceeds 78,963.46 Fid. Acq. Value 78,436.D3 5,652.045 shares Ark Funds Short Term Bond Portfolio Net Proceeds 56,350.89 Fid. Acq. Value 56,294.37 7,726.686 shares Ark Funds US Government Bond Portfolio Net Proceeds 77,807.73 Fid. Acq. Value 77,498.66 4,113.075 shares Ark Funds Value Equity Portfolio Net Proceeds 29,243.96 Fid. Acq. Value 29,449.62 2,000 shares First Energy Corporation Net Proceeds 62,181.08 Fid. Acq. Value 61,890.00 Coins - Sales Price Net Proceeds 200.00 Fid. Acq. Value 200.00 TOTAL GAINS AND LOSSES/PRINCIPAL ........... LESS LOSS ............................. NET GAIN OR LOSS ........................... Gain Loss 456.18 527.43 56.52 309.07 205.66 291.08 0.00 1,640.28 205.66 205.66 1,434.62 DISBURSEMENTS OF PRINCIPAL 04/10/03 04/14/03 04/15/03 04/29/03 o5/oe/o3 05/13/03 05/30/03 0~/05/03 06/25/03 07/16/03 07/31/03 08/01/03 09/12/03 01/07/04 01/12/04 02/03/04 DEBTS OF DECEDENT PA Department of Revenue - 2002 Personal Income Tax Balance Due 84.00 David L. Dinger, CPA - 2002 Tax Preparation Fee 100.00 Allfirst Trust Company of PA, N.A. - Trustee Fee - 3/5 through 3/30/03 Vericare - Unreimbursed Medical Expense 43.18 137.72 Verizon - Utility Expense - Final Bill 17.38 Connor-Rich Associates - Unreimbursed Medical Expense 9.77 Vericare - Unreimbursed Medical Expense 94.16 Connor-Rich Associates Unreimbursed Medical Expense 29.22 Vericare - Unreimbursed Medical Expense 94.16 Bethany Village - Balance Due on Account 104 92 Bethany Village - Medicare Co-Insurance Days 4,935 O0 The Foot Care Center - Unreimbursed Medical Expense 13 74 Bethany Village Unreimbursed Medical Expense 120 02 Central PA MRI Center - Unreimbursed Medical Expense 875 00 Bethany Villa9e Unreimbursed Medical Expense 15 64 Bethany Village 15 64 Unreimbursed Medical Expense TOTAL DEBTS OF DECEDENT ............................. 6,689.55 04/10/03 04/10/03 05/01/03 06/25/03 11/10/03 12/16/03 12/16/03 06/13/03 12/16/03 o7/15/o3 Ol/2O/O4 o6/o8/o4 ADMINISTRATION EXPENSES Goldberg, Katzman & Shipman PC - Reimbursement of out-of-pocket Expense 27.00 Goldberg, Katzman & Shipman PC - Reimbursement of Probate Fee 392.00 Chuck Bricker - Appraisal Fee on Household Effects 30.00 Goldberg, Katzman & Shipman PC - Reimbursement of Cost of Advertisement and Proof of Publication 252.10 Cumberland County Register of Wills - 1 Short Certificate 3.00 Cumberland County Register of Wills - Cost of Filing Inventory 16.00 Cumberland County Register of 15.00 Wills Cost of Filing PA Inheritance Tax Return TOTAL ADMINISTRATION EXPENSES ....................... FEDERAL AND STATE TAXES Cumberland County Register of Wills - $15,000. less 5% Discount 775.00 14,725.00 Cumberland County Register of 5,856.29 Wills - PA Inheritance Tax Balance Due TOTAL FEDERAL AND STATE TAXES ....................... FEES AND COMMISSIONS Goldberg, Katzman & Shipman PC - One-half of Attorney Fee 7,296.07 Goldberg, Katzman & Shipman PC Legal Expense 86.80 Goldberg, Katzman & Shipman PC Advance on Balance of Attorney Fee 7,000.00 735.10 20,581.29 RESERVE: Goldber9, Katzman & Shipman PC Balance of Attorney's Fee 4,008.74 Goldberg, Katzman & Shipman PC Estate Administration Closing Fees 100.00 Manufacturers and Traders 18,551.29 Trust Company - Executor's Fee TOTAL FEES AND COMMISSIONS .......................... TOTAL DISBURSEMENTS OF PRINCIPAL .................... 37,042.90 65,048.84 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Bethany Village Retirement Center, N/fA Wesley Affiliated Services Inc. 05/30/03 Specific Bequest Per Item V(B) and (C) of the Will 30,000.00 Mary Katherine Borocz 06/13/03 11/05/03 Harrisburg Civic Club 02/24/04 Specific Bequest - Per Item V(J) of the Will Household Effects - Sterlin9 Silver, Per Item III of the Will Specific Bequest - Per Item V(D) of the Will 10,000.00 200.00 10,200.00 5,000.00 Suzanne Mainzer 05/30/03 Specific Bequest V(I) of the Will Per Item 10,000.00 Geraldine Porter 05/30/03 05/30/03 05/25/04 R. Gale Porter 05/30/03 Household Effects - Appraised Value, As per Item IV of the Will Specific Bequest - Per Item V(E) of the Will Advance Distribution - As per Item VI of the Will Specific Bequest - Per Item V(G) of the Will 255.00 10,000.00 125,000.00 135,255.00 10,000.00 9 William }{. Porter 05/30/03 Specific Bequest - Per Item V(F) of the Will 10,000.00 Nora R. Wallower 05/30/03 Specific Bequest V(K) of the Will Per Item 10,000.00 Michele Walters (Mrs. Russell Walters) 05/30/03 Specific Bequest - Per Item V(H) of the Will 10,000.00 Zion Lutheran Church 05/30/03 Specific Bequest - Per Item V(A) of the Will TOTAL DISTRIBUTIONS TO BENEFICIARIES ...... 25,000.00 255,455.00 10 PRINCIPAL BALANCE ON EAND Units Description MTB Money Market - Inst I Fund $420 Current Value or as Noted Fiduciary Acquisition Value 99,353.03 99,353.03 99,353.03 99,353.03 1! CHANGES IN INVESTMENT HOLDINGS PRINCIPAL Ark Funds Intermediate Fixed Income Portfolio 03/20/03 7,602.946 shares inventoried 04/11/03 (7,602.946)shares sold 0 Cost 78,842.55 (78,842.55) 0.00 Ark Funds Income Portfolio 03/20/03 7,534.681 shares 04/11/03 (7,534.681)shares 0 inventoried sold 78,436.03 (78,436.03) 0.00 Ark Money Market Portfolio 08/15/03 delivered in merger conversion to MTB Money Market - Inst I - Fund #420 (258,035.39) (258,035.39) Ark Funds Short Term Bond Portfolio 03/20/03 5,652.045 shares inventoried 04/11/03 (5,652.045)shares sold 56,294.37 (56,294.37) 0.00 Ark Funds US Government Bond Portfolio 03/20/03 7,726.686 shares 04/11/03 (7,726.686)shares 0 inventoried sold 77,498.66 (77,498.66) 0.00 Ark Funds Value Equity Portfolio 03/20/03 4,113.075 shares 04/11/03 (4,113.075)shares 0 inventoried sold 29,449.62 (29,449.62) 0.00 Coins 03/20/03 inventoried 05/22/03 sold 200.00 (200.00) 0.00 First Energy Corporation 03/20/03 2,000 shares 04/15/03 (2,000) shares 0 inventoried sold Household Effects 03/20/03 05/30/03 ~1/05/03 inventoried distributed distributed 61,890.00 (61,890.00) 0.00 455.00 (255.00) (200.0O) 0.00 MTB Money Market - Inst I Fund #420 08/15/03 received in merger conversion from Ark Money Market Portfolio 258,035.39 258,035.39 13 RECEIPTS OF INCOME DIVIDENDS Ark Funds Value Equity Portfolio 04/15/03 Transferred from Trust TOTAL DIVIDEND INCOME ..................... 44.71 44.71 INTEREST Ark Funds Intermediate Fixed Income Portfolio 04/15/03 Transferred from Trust 05/01/o3 05/28/03 Transferred from Trust Ark Funds Income Portfolio 04/15/03 Transferred from Trust o5/ol/o3 05/28/03 Transferred from Trust Ark Money Market Portfolio 04/15/03 05/01/03 05/28/03 06/02/03 07/01/03 o8/01/03 08/27/03 Transferred from Trust Transferred from Trust Ark Funds Short Term Bond Portfolio 04/15/03 Transferred from Trust 05/01/03 05/28/03 Transferred from Trust 97.73 70.69 t9.23 93.42 70.97 17.78 6.80 223.23 1.54 341.77 213.64 184.65 77.40 55.51 40.52 10.10 187.65 182.17 1,049.03 106.13 14 Ark Funds US Government Bond Portfolio 04/15/03 Transferred from Trust o5/ol/o3 05/28/03 Transferred from Trust 85.35 61.79 15.82 MetLife Life Insurance Policy 11/14/03 Interest on claim MTB Money Market - Inst I Fund #420 o9/02/o3 lO/Ol/O3 11/o5/o3 12/05/03 Ol/O2/O4 02/02/04 o3/ol/o4 04/01/04 os/o3/o4 o6/ol/o4 94.95 146.99 150.83 153.42 153 79 150 99 138 84 145 67 137 79 127 10 TOTAL INTEREST INCOME ..................... TOTAL RECEIPTS OF INCOME .................. 162.96 68.91 1,400.37 3,157.22 3,201.93 15 07/25/03 08/25/03 o9/25/o3 10/27/03 11/25/03 12/26/03 Ol/26/o4 02/25/04 03/25/04 04/15/04 04/26/04 05/25/04 05/26/04 DISBURSEMENTS OF INCOME Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - CommIssion Manufacturers and Traders Trust Company - CommissIon Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - CommIssion Manufacturers and Traders Trust Company - Commission Transferred to Trust - Trustee's fee 3/21/03 - 4/05/03 Manufacturers and Traders Trust Company - Commission Manufacturers and Traders Trust Company - Commission Manufacturers and Traders 12.82 11.08 10.34 8.82 9.05 9.20 .9.22 9.06 8.33 40.47 8.74 8.26 48.54 Trust Company - Commission - 4/1/03-6/25/03 TOTAL DISBURSEMENTS OF INCOME .................. 193.93 16 INCOME BALANCE ON HAND Units Description Current Value or as Noted Fiduciary Acquisition Value MTB Money Market - Inst I Fund #420 3,008.00 3,008.00 3,008.00 3,008.00 ]7 CHANGES IN INVESTMENT HOLDINGS INCOME Ark Money Market Portfolio 08/15/03 delivered in merger conversion to MTB Money Market - Inst I - Fund #420 Cost (1,553.42) (1,553.42) MTB Money Market Inst I Fund #420 i 08/15/03 received in merger conversion from Ark Money Market Portfolio 1,553.42 1,553.42 PROPOSED DISTRIBUTIONS TO BENEFICIARIES Units Current Value or as Noted Fiduciary Acquisition Value Geraldine Porter Entire Residue as per Item IV of the Will: Principal: Cash Less Advance Distribution Income: Cash 224,353.03 (125,000.00) 3,008.00 102,361,03 224,353.03 (125,000.00) 3,008.00 102,361.03 19 AFFIDAVIT Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of Pennsylvania, N.A., Executor of the Estate of MARJORIE E. GARMAN, deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to its knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that more than four months have elapsed since th~first/ complete advertisement of the granting of letters in this Estate. ManUfacturers and Tra~ers ~rust Company, Executor Subscribed and sworn to by before me this I day of ~~ , 2004. Notary 'Public Notarial Seal Deanna L. Welts, Notary Public Hardsburg. Dauphin County My Commission Expires Dec, 6. 2004 Member. Pennsylvania Association ol Nolades 20 EXHIBIT A Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-0.0272 PA No. 21-03-0272 ESTATE OF GARMANMARJORIE E (~'r, ~'±~s'r, WHEREAS, on the 28th [ated September 19th 1997 Late of LOWER ALLEN TOWNSHIP Deceased Social Security No. 174-20-5808 day of March zas admitted to probate as the last will of GARMAN MARJORIE E 2003 an instrument [ate of LOWER ALLEN TOWNSHIP , CUMBERLAND County, who died on the 20th day of March 2003 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , Register of Wills in and for zhe County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify zhat I have this day granted Letters TESTAMENTARY to ALLFIRST TR CO OF PA NA SUCCES and TO DAUPHIN DEPOSIT BANK & TR who have duly qualified as Executor(rix) and have agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 28th day of March 2003. LAST WILL AND TESTAMENT OF MARJORIE E. GARMAN scz~nd md esgosmg ,~'amn6 de. hereby make and d,~*-~-~ eh:: to be my Last Will and Testament, axed hereby revoke and m~re null and void ail prior Wills and Codicils made by me at any time heretofore. ITEM i. i direct that all my legally valid debts, funeral and admknSstrative expenses, and debts incurred or payable because of my death, shall be paid by my Executor, hereinafter named, from my residuary estate as soon after my death as practicable. All death taxes, including federal, state, and other death taxes, ,~th respect to the property forming my gross estate for tax purposes, whether or not passing under this W~fll, including any interest or penalty imposed thereon, shall be considered an expense of administration of my estate, without apportionment or fight of reimbursement. Taxes on future interests may be prepaid. ITEM II. I give and bequeath ~ items of tangible personal property that are solely owned by me at the time of my death and that are identified in any separate writing directing distribution thereof after my death which is dated and is signed by me at the end thereof, to those ~TEM ~-[.. ~ ~_ve and bequeath my ster~i~kng si_tver place settings a_ad service to my ,-~* .... }¢_~' ~(~_T',r.-~.~,P._Bi~.% BOR@CZ, now of Lewisberry, ?ennsyiv~a, if she survives me by r2i.:zv ('-'.0) days: but k~ sic should not so survive me, then ! m~_~e such ~-~o,.qu..~,"~-+ '~ her husbmad. ,¢,.~L.~n.~_EF-.L ~ BOROCZ, ~.tso now o~ Lew. sberry, Perm~%,'lvania, ffhe m.,Sves me by ~htrty (30) days; but if he should not so sun4ve me, then i make such bequest to their one son, ICrC!-L~£L $. ITEM IV. [ bequeath the household and personal effects, jewelry', automobiles, and other tangible persormlty of like nature that are solely owned by me at the time of my death, not othercckse disposed of above, to GERAf D12'irE PORTER, now- of Tampa, Florida, if she survi_ves me by thirty (30) days; but if she should not so survive me, then I make such bequest to her husband, K. GALE POP. TEK also now of Tampa, ~orida, if he survives me by thirty (30) days; but if he should not so survive me, then I make such bequest to their one son, WILLIAM H. PORTER. ITEM V. set foilh below: I make the following pecuniary bequests to the persons or organization -2- successors ~ interest, rot ks gener~ B. TwenBT-Fbe Thousand Doll,s ($25,000.00) to BETPL~_NY ~qI~LA~E RETtRE~,~__~NT CENTE_~. now o~ Me~hanicsburg, PennsylYania~ or its suo¢essors ~n fnterest, [or ft~ general or endowment purposes, "In Memon7 of Heng~ A. and Marjorie .& Garman". C. Five Thousand Dollars ($5,000.00) to BETHANY YTLLAGE RETIREMENT CENTER, now of Mechanicsburg, Pennsylvania, or its successors in interest, for purposes of its "Center Care. Assurance Fund", if still in operation, but if not, then to its endowment fund, "In Memory of Henry A. and Marjorie A_ Garman". D. Five Thousand Dollars ($5,000.00) to HARRISBUKG CIVIC CLUB, now located at 612 North Front Street, Harrisburg, Penn~lvania, or its successors in interest, if any (but, if not, then this -3 - PO~_TER, now ot T~mpa, Flond~ k~ she sun, yes me by t~ (x ~) days; but, k' she should not so s~n4ve me, then this bequest sh~ F. T~n Thousand Dollars ($ I 0,000.00) to W~_..LLAZvi[ H. PO92ER, now of Tampa, Florida, if he survives me by thirty .(30) days; but, fi`he should not so survive me, then this bequest shall lapse. G. Ten Thousand Dollars ($I0,000.00) to R. GALE PORTER, now of Tampa, Florida, if he survives me by thirty (30) days; but, if he should not so survive me, then this bequest shall lapse. H. Ten Thousand Dollars ($10,000.00) to MRS. RUSSRt.I. WALTERS, now of Tampa, Florida, if she survives me by thirty (30) days; but, if she should not so survive me, then this bequest shall lapse. -4- days: but, E she sho~d not so sun,ire me, then t~s bequest sha~ Ten Thousand Do~ars ($1%000.0©) to niece, 1,-/:l~Y ~~q~ BO~:OCZ, new of Tampa, Florida, ~ she su~ives me by tbJny O0) days; but, ff' she should not so sundve me, then th~s bequest shall lapse. K. Ten Thousand Dollars ($t0,000.00) to mir niece, NORA R. WALLOWER, now of New York, New York, if she survives me by thirty (30) days; but, if she should not so suaw-ive me, then this bequest shall lapse. · .ITEM VI. I give, devise and bequeath all of the residUe of my estate, whether real, personal, or mixed, and wherever situate, including any property subject to any power of appointment which ! may now have or hereafter acquire, to GERALDINE PORTER, now of Tampa, Florida, if she survives me by tldrty (30) days; but if she should not so survive me, then ! make such bequest to her husband, R. GALE PORTER, also now of Tampa, Florida, if he survives me by thirty (30) days; -5- iTEi"¥'i YU i _~_ereoy appok.~t DAU-P_~,.'Ti'~I DEPOSIT B:-~K .~_N-~ now ~ ~sbm~, Pem~-~v~ or ks successors ~ ~terea, to s.e~e as the ~+~.~"~ ofrSJs, my Last W~! and Testmnent i~!~,f "kwh. i hereby direct my- Executor to utilize the law f~nn with v~rdch Ne~ Hendershot, Esq., is associated as counsel for my Estate. iTEM t~X. I direct that my Executor shall not be required to give bond or post may other security for the faithful performance of duties in any jurisdictiom ITEM X. My Executor shall have the following powers in addition to those invested in them by law and by other provisions of my Will applicable to all property, whether principal of income, exercisable without Court. approval, and effective until distribution of all property: A. To retain any investments I may have at my death so long as my Executor may deem it advisable to my Estate so to do. -6- ~nd to ~vest Ln such bonds, co~mm~on trust ~,mds ¢ontro![ed ~=' - u~ ~.~V ~xecutoL stocks, ~m~r s~cuMties or ~_ such other prope~%7, real or cerson~, as my Executor deem: wise, ,;dthom ..... = resmcres to so-c~led legal 2zvestmenrs. C. hq order to e~'em a division of file principal of my Estate or for any other pmrpose, inctudkag any ~ distribution% my Executor is authorized to said dk4siorm or dis~butions of the personalty and real~: partly or wholly- in kind. such division or distribution is made in kin~ said assets are required to be divided or distributed at their respective values on the date or dates of their division or distribution. D. To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my Estate, any or all real or personal estate or interests therein owned by my Estate severally or in conjunction with other personS or acquiredafter my death by mi, Execut°r, and to conSummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to -7- ~,~ n .... ~.~, ~.; desirable, m ca~ym~ out ~nv nr the z, owers upon _ ..... -~-Lnt~J'~ _ ,. ' , . E. Ta~ mortg~e real estate, and ta ma&e leases of real estate for m~,.' pe~od oftLme a~ ~s ~eemed ~ ~ ' ~ -~ _ . r~asoname by them. To borrow money fi-om any paw./- to pay 'k~debtedness of mine, or of my =stale, expenses m admirfi~trauon, or inheritance, legacy, estate or other taxes. G. To pay all costs, taxes, expenses, and charges in connection with the administration of my Estate. My Executor shall pay expenses of my last illness and funeral expenses. H. To vote any shares of stock which form a part of my Estate, and to otherwise exercise all the powers incident to the 'Ownership of such stOck. I, In the discretion of my Executor, to unite with other owners of s'nnilar property in canying out any plans for the reorganization of any corporation or company whose securities form a part of my Estate. -8- ba~2~_ or 'truest comp~:.~ to pe~ ser~ees f:~r and a'r the expense of my estate or ~y t~_,-s~ or ~_~s~s hereunder ~br wig/ch suct~ serv_~ces m-e pe~o_,~-~ned mad to carry or re~er ~vestrnents ~ the name of the non~.;~.ee of such agent, broker, bm'Jr or trust company. The expenses Md charges for such services shall be charged against p~ncipal or '2ncome or partly aga/ns~ each as my E~[eeutor may determine. My Executor are expressly re, eyed of any !iabi~ty or responsib/iity whatsoever for any ~ct or failure to act by, or for following the advice of, such accountmts, agents, investmeat counsel, brokers, bank or nnst comI~any, so long as my Executor exercise due care in their selection. The fact that an Executor may be a member, shareholder or employee of any accounting, investment or brokerage firm, agent, or bank or trust company so employed shall not be deemed a conflict of interest. Any compensation paid pursuant to this subparagraph shall not affect in any manner the amount of or the right of my Executor to receive commissions as a fiduciary. Any person who shall have died at the same time as me, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased me. -9- have hereunto set my hand and se~ to this my Last W~ and ~'.::.,pe~ciae_u n~c~=~._=~, -'~his:~ F f day of September,_ [997. We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix, MARJOltlW. E. GARMAN, as and for her Last Will and Testament, in the presence of us, who at her request and in her presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof., the said Testatrix was of sound and disposing mind and memory. residing at 'residing at -10- EXHIBIT B REVOCABLE TRUST AGREEMENT by and between HENRY A. AND MARJORIE E. GARMAN Settlors and Dauphin Deposit Bank and Trust Company, Trustee 7/89 We, Hert~ff A. Garman and Marjorie E. Garman (Settlors) of Cumberlnnd County , hereby transfer to Dauphin Deposit Bank and Trust Company (hereinafter called the Trustee), a Pennsylvania bank and trust company, such prolvertv as may be delivered contemporaneously herewith, or at such time or times hereafter, to be held in Trust as follows: FIRST: Dispositive Provisions For Our Benefit - During our lifetime: A. All of the net income shall be paid to us at least quarterly or shall be ~vaid or accumulated and added to principal, as we, or the survivor of us, may direct in writing; B. As much of the principal as we mav from time to time request in writing shall be paid to us, or as we, or the survivor of us, may otherwise direct; C. If, in the Trustee's opinion, either of us at any time is unable to act or to apply the payments to our own best interest and advantage, the Trustee may apply direct!y for our benefit as much of the income and/-or principal as the'Trustee may, from time to time, deem appropriate for our welfare, comfort, suvvort or emergency needs, directly and Without the intervention of a guardian,'a'nd may add to principal as much of the income as the Trustee deems advisable. ' D. Trustee shall keep true and correct books of account, which books of account shall at all reasonable times be open to the inspection of Settlors or their duly appointed representative. Trustee shall also render quarterly to Settlors a detailed statement showing all receipts and disbursements o'n account of the trust estate and the manner and form in which the trust estate is invested at the time of the rendition of such statement. SECOND: Dispositive Provisions After Death - Upon the death of either Settlor, this trust shall continue in existence for the use of the surviving Settlor. Upon the death of the surviving Settlor, while the trust continues, the Trustee shall pay the then-remaining principal and income to the Executor or Administrator of the Estate of the surviving Settlor. THIRD: Right to Revoke and Amend: Settlors reser~,e the right to revoke or amend this trust, in whole or in part, at any time and from time to time by an instrument in writing, delivered to the Trustee and intended to take effedt during our li.fetmes; except that the duties, powers and liabilities of the Trustee shall not be changed without its written consent. THIRD: Right to Revoke and Amend (Continued): This right of revocation and amendment also is reserved for the survivor of us, and is exercisable by the surviv.or by himself or herself alone. The Trustee reserves the ri ht, at· ~ uu~r estate to us, or to the survivor of tls f~o,. ,a,,,a~?2,..__ ,L ,,,,~,u . fees and any expenses then due and payable. , a .... ~",~w,-un~5 meretrom its FOURTH: Additions to Trust: Subject to the approval of the Trustee, either of us, or any other entity, may add property, real and personal, to the principal of this trust. FIFTH: Trustee's Powers: In addition to the powers ~'ranted by law, our Trustee shall have the followin~ discretionary powers, aivvlicaC~le · · ,w. lu. c..h shall be exercisa]~le without leave of c~---t _'_4 ,_ ,,to pn..nclpal an_d income, · wu,~ t a~tcl sllall contlllUe until mstrmution is actually made: A. To accept and retain any or all prolvertv at any time h any other manner hero=~ ........ :__ ~ , ,. ,. . ereafter delivered or in Trustee, or of a hold~"~'~n~nUvUcoe~ ~nc,~.u°n.~; s~ck .or other securities of the ~ .y CUlll:rotlln~ me lrustee; B. ,To !n. vest..in all forms of proper,t?' (includin , but not · · · rem estate, all tvves of _ . g by way of hm~tat~on trust funds and' bno .... st~o_c_k.-.s,_,b,ond.s,,oF~.o, ns, a.nd participations in common' lvrescribed b sta ,,~y m,~.er runcl_s.~; wm'~ou.t being.c, or~ined to investmen - y tute and w~thout being reqmred to diversify; ts C. To buy investments at a premium or discount; D. To hold property unregistered or in the name of a nominee; E. To give proxies, both ministorial and discretionary; F. To compromise claims; G. To join in any merger, consolidation, reorganization, voting trust plan, or other concerted 'action of security holders, and to delegate discretionary duties with respect thereto; ' H. To borrow from Dauphin Deposit Bank and Trust _ap,c[. t.o. pledge real or personal vror~ert-v a ...... :,_. ,_ Co,mpa. ny, or from. others, ~ecurlrles uDoll su- ~o,- ..... F_-__t-,.., o o~-,.u,~ty mere/or; to loan casa r ch ....,~ ,a,u cvnumons as trustees deem appropriate· or I. To sell at public or private sale for cash or credit or partly for each to exchange, to mxprove or to lease for any veriod of time property.; and to give options for .qal,.- -z-,- . , any real or personal ..... ~, ~xcnanges, or leases. J. To allocate any property received or char~re incurred t or partly to each, wuthout beth- ,-~,-~--, · ,., , ., o. principal or income ' o ~,~,,~-u rs appty me usual rules of trust accounting; K. To distribute in cash or in kind or partly in each; L. To retain any part or aH of mv business interests held in this Trust as long as the Trustee colBiaers it advisabl~ to do so; and to conduct, alone or with others, any such business in which either or both of us are engage, with all the ~wers of ~n omer or with respect thereto, includ~g the power to delegate dis~e~ona~ duties to others and to a a · ~er~n; to ifiv~t oth . - P y d~uate corn e~atlon to a er prover~ m such h,,~i ...... ~ ,P. ~y such t~ fo~. - ........ ~, a~u ro incorporate ~t or change S~: Compensa~on: ~e trustee sha~ be compe~ted ~ accordance ~th standard schedule of charg~ in effect from ~me to time doing the period of its se~Ices, ~d thru com~ensa~xon sha~ be prod from mo ~ o fro~ each m ~e sole d~ret~- ~ ,~ .... P p r income or r~eipt of Tmstee's torrent fee sch~ule, w~O h subj~t to re,sion from t~e to ~,, ~ ~ne ~stee. ~etUors hereby ac~owl~ time. creditor, s~use ,~ ...... ~ sublet to a,ac~ent, le or se~ pr ~r~ r~e~Dt ~er~f ~- ~ .... ~ or r~e~ver ~n bank~t~ ~-- ,z ., , ~t~u~p~ an~c~pauon (except ~ .... ~,:~ ~ may ap~sr' ~thout reffaro to an pledging or a~i~ent undid ,u,_o~c~ pr~v~e~ ~ t~ a ree~ent, Y or attemvt~ le~ -,,--u-- ~ u~ ~ ~$r, an9 without re ard to g · ) ' ':, ~,,~,~enr, se=ute or o~er roc~ ~ a' ~ cla~_~ereto P g ~t e~t~r or both of us. ~I~: Gu~hip: If at any time hereaf J~m~cfion to ~ve a Gua-~; .......... ter, a pr~e~ff ~ i~fiat~ expr~ Mtention t~* s~- ~).ap~mt~ lor ~e ~tate of ei~x- ~c ..- :i;7 Deuos~t B~ and T~st Co ..... ~g ~ch a dete~mation, a ~t Da ' both of or :ts cce or, as t .... ..,uph a,=o. h~ ~=~u~un of eltRer NINe: ~w ~v~ T~se This ~$t ~ creat~ and accept~ ~ ~e Commonwe~th of Pen~ylvama ~d s~ M aU r~ be govem~ by and sh~ have i~ si~s at C~ber~d Cowry, Pe~ylv~a. on Before executing th~ do~nent you may ~t to co~ult ~th your Attorney to ~su~ that your ~s~ are ~ set forth ac~rately a~d i~ proper legal fora. The foregoing trust is hereby acc E×ecutea'on Dauphin Deposit Bank and Trust Company COUNTY OF ) ) On this, the day of ,19 , before me, a notary public in and for tile said Conu'nonwealth and County, p~onally appeared foregoing Revocable Trust Agreement and acknowled ed that t'h nown to me (or satisfactorily proven) to be the persons whose names are subscribeeci to the same for the purlvoses therein contained, g y executed the WITN~$ my hand and notarial seal. EXHIBIT C ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A. TRUSTEE UNDER AGREEMENT WITH · HENRY A. AND MARJORIE E. GARMAN HENRY D/O/D - 11/16/96 MARJORIE D/O/D - 03/20/03 STATEMENT OF GROSS ASSETS ON 03/20/03' PRINCIPAL: CASH: ARK Money Market Accrued interest $ 23,762.35 12.36 STOCK 7,534.681 shs ARK Funds Income Portfolio Accrued Interest 78,436.03 169.85 7,602.946 shs ARK Funds Intermediate Fixed Income Portfolio Accrued Interest 78,842.55 177.70 5,652.045 shs ARK Funds Short Term Bond Portfolio .......... 56,294 37 Accrued Interest 100.92 4,113.075 shs ARK Funds Value Equity Portfolio 29,449.62 7,726.686 shs ARK Funds U. S. Government Bond Portfolio Accrued Interest 77,498.66 155.18 2,000 shs Firstenergy Corp. 61.890.00 383,014.88 $ 23,774.71 *SEE ATTACHED "ESTATE VALUATION- REPORT FOR DETAILS. Date of Death: 03/20/2003 Valuation Date: 03/20/2003 Processing Date: 03/27/2003 Shares Security or Par Description Estate Valuation High/Ask Low/Bid Estate of: Marjor:ie Report Type: Dake Number of SecLn jl j~:::: 6 Mean and/or Div and Iht Adjustments Accruals Security Value 1) 2) 3) 4) 7534.681 ARK FDS (040711301) INCOME PTFL NASDAQ 03/20/2003 7602.946 ARK FDS (040711640) INTER FIX INST NASDAQ 03/20/2003 5652.045 ARK FDS (040711483) SH TERM BD INS NASDAQ 03/20/2003 7726.686 ARK FDS (040711475) US GOVT BD INS NASDAQ 03/20/2003 5) 2000 FIRSTENERGY CORP (337932107) NYSE 03/20/2003 10.41000 Bid 10.410000 10.37000 Bid i 10.370000 9.96000 Bid 10.03000 Bid 31.18000 30.21000 H/L 9.960000 10.030000 30.945000 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, contact EVP Systems at (818) 313-6300. (Revision 6.3.3) 78,8,') }~. ', 56,29d . 3,' 77,498.6~, 6] , P(~ ). Inc. If you have quesl:iOllS, Date of Death: 03/'20/2003 Valuation Date: 03/20/2003 Processing Date: 03/27/2003 Shares Security or Par Description 6) 4113.075 ARK FDS (040711533) VAL EQTY INSTL NASDAQ 03/20/2003 Total Value: Total Accrual: Total: $382,411.23 High/Ask Low/Bid 7.16000 Bid Estate of: M;~]? ~c,]: 'i e i ;,, ~ ln,~]rl Report Type: l)a~e, ,:,1 I,~al.h Number of Sec'~ ~ i, :;: (; Mean and/or Div and Adjustments Accruals Security Value 7.160000 a ~e, ,c,. ,> $0.00 29, 4,19. Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. contact EVP Systems at (818) 313-6300. (Revision 6.3.3) EXHIBIT D O. PNCBANK August 5, _00o Allfu'st At-tn: Mrs. Ruth Arm McMillen 213 Market St. Harrisburg, PA 17101-2127 scp Estate ofMarjorie E Oarman (Deceased) SSN: 174-20-5808 DOD: 03-20-2003 Dear lVlrs. McMillen: In response to your request for Date of Death balances for the customer noted above, our records show the following: Chec 'king Account Account~5080033242 Established 04- t 8-1996 MARJORIE E GARMAN DOD balance: $4..~~ 1.10 Non interest beahng account Please note that this office only provides date of death balances for deposit accounts (IK~_s, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need ass/stance with any of these items, please call !-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. .Sincerely, Erica L Schleget PNC Decedent Reporting Firstside Center 500 First Ave, 4th Fi C_rF Piusburgh PA i 52 i 9-3 i 28 i-800-762-i 775 EXHIBIT E ""' '" APPRAISAL Personal Pr . /~'_.'.: ~ '?..,., ~ ~ ¥: I,.., ,~,.~ ~,,, ,, . ,, ,, ~,.- .,.' ::,,, , .:,,~ ,~ .....~. -: ,,-..~. .~;, ,>' ~'/.:x ,".I i..."//L..~_.:6 ,."'? c ~- ,'/~' / .~,-", _.. / Appraised by ChUck E. Bricker. AU094-L Date z? ITEM : VALUE ::'ITEM VALUE /'~ ",.. ~' ~ ~ ~' EXHIBIT F COM~IONWEALTH 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 002699 HENDERSHOT NElL ESQ P O BOX 1268 HARRISBURG, PA 17108-1268 ........ fold ESTATE INFORMATION: SSN: 174-20-5808 FILE NUMBER: 2103-0272 DECEDENT NAME: GARMAN MARJORIE E DATE OF PAYMENT: 06/18/2003 POSTMARK DATE: 06/1 7/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/20/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $14,725.00 REMARKS: TOTAL AMOUNT PAID: NElL HENDERSHOT ESQUIRE $14,725.00 SEAL CHECK# 20430858 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS TAXPAYER Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Marj orie E. Garman also known as , Deceased No. 21-03-0272 Date of Death 03/20/2003 Social Security No. 174-20- 5808 Manufacturers and Traders Trust Company, (Successor to A]l¢~r,~r Tr,,mr P. nmnnnv of Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include a~l of t~e personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. PA, NA) Name of Attorney: Nell Hendershot, Esquire I.O. No.: 23316 Address: 320 Market St. P.O. Box 1268 Telephone: Harrisburg, PA 17108-1268 717/234-4161 ersonalRepre,se..ntatiye"~[anufact~T~ and_Trader_s Trust ompany, t~u~ce~so.z~ cA A±$~t~rst j~'ru~t Company f PA, NA) Signature: ~SST. VICE PRESIDENT ~ TRUST rTM "' Address: 213 Ha:~e~ S~:ee~ Harrisburs, PA 17101 Telephone: 717/255-2109 Description (See continuation page(s) attached) (Attach additional sheets if necessary) Value Total: 418,375.71 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form i~RW-? (199;!) Estate of: Date of Death: County: INVENTORY Marjorie E. Garman 03/20/2003 Cumberland CASH: Received from Henry A. and Marjorie E. Garman Trust - ARK Money Market Portfolio - Principal Cash Accrued Interest Bethany Village - Cash found in Room Forethought - Refund on Prepaid Funeral Expenses PA G.I. Consultants - Refund on Overpayment PNC Checking Account #50-8003-3242 Date of Death Balance Received from Metlife Proceeds on Policy #6724188C Rolling Green Cemetery - Refund on Burial Vault The Patriot News Company - Refund on Newspaper Subscription 23,762.35 12.36 28.00 1,854.20 15.10 4,321.10 3,613.42 825.00 274.30 34,705.83 PERSONAL PROPERTY: Coins Sales Price Household Effects - Appraised Value 200.00 455.00 655.00 Estate of: Date of Death: County: Marjorie E. Garman 03/20/2003 Cumberland Received from Henry A. and Marjorie E. Garman Trust: STOCKS/LISTED: 7,534.681 shares ARK Fds Income Portfolio Accrued Interest 78,436.03 169.85 7,602.946 shares ARK Fds Intermediate Fixed Income Portfolio Accrued Interest 78,842.55 177.70 5,652.045 shares ARK Fds Short Term Bond Portfolio Accrued Interest 56,294.37 100.92 7,726.686 shares ARK Fds US Government Bond Portfolio Accrued Interest 77,498.66 155.18 4,113.075 shares ARK Fds Value Equity Portfolio 29,449.62 2,000 shares First Energy 61,890.00 Corporation 383,014.88 TOTAL RECEIPTS OF PRINCIPAL ............... 418,375.71 2 ]~Uk.r~AU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRTSRURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-I~7 EX AFP (01-05) RUTH ANN MCMILLEN MFG & TRADERS TR CO 215 MARKET ST HBG DATE 05-22-2004 ESTATE OF GARMAN DATE OF DEATH 05-20-2005 FILE NUHBER 21 05-0272 M~OUNTY CUHBERLAND ACN 101 PA 171~r~UiTiDC;.L~ . Amount Remitted MARJORIE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *-~ REV-1547 EX AFP C01-05~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GARMAN MARJORIE E FILE NO. 21 05-0272 ACN 101 DATE 0~-22-2004 TAX RETURN WAS: C ) ACCEPTED AS FILED C X~ CHANGED SEE ATTACHED NOT[CE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I Real Estate CSchedule A) 2 Stocks and Bonds CSchedule B) Closely Held Stock/Partnership Interest CSchedule C) Mortgages/Notes Receivable CSchedule D) 5 Cash/Bank Deposits/Misc. Personal Property CSchedule E) 6 Jointly Owned Property CSchedule F) 7. Transfers CSchedule G} 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/N/sc. Expenses (Schedule H} 10. Debts/Mortgage Liabilities/Liens CSchedule I~ 11. Total Deductions 12. Net Value of Tax Return .00 585~014.88 cs} $1~747.41 (6} .00 (7) .00 NOTE: To insure proper credit to your account, submit the upper portion of this form w/th your tax payment. 414,762.29 (9) CIO) 58,194.75 5,785.27 ctl) ~.978.n? (i2) $70,784.27 15. 1~. NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts CSchedule J) C15) 25,000.00 Net Value of Estate Sub3ect to Tax (1~) $45,784.27 If an assessment was lssued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rate (15) 16. Amount of L/ne 1~ taxable at Lineal/Class A rate C16) 17. Amount of Line 1~ at Sibling rate C17) 18. Amount of L/ne 1~ taxable at Collateral/Class B rate (18) ,al Tax Due RECEIPT DISCOUNT C+) NUMBER INTEREST/PEN PAID C-) CD002699 775.00 CD005544 .00 19. Princi TAX CREDITS PAYMENT DATE 06-17-200~ 12-19-2005 .00 x O0 = .00 290,584.27 x 045 = 15,076.29 .00 x 12 = .00 55,200.00 x 15 = 8,280.00 (19)= 21,556.29 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID 14,725.00 5,856.29 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 21,556.29 .00 .00 .oo ( IF TOTAL DUE IS LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CA), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 ::)ECEDENT'S NAME FILE NUMBER Marjorie E Garman 2103-0272 ~EVIEWED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES J 2-3-4- The residue of the estate is taxable at 4.5 percent. 5-6- ROW Page ~ . Register of Wills of Cumberland Couuty STATUS REPORT UNDER RULE 6.12 Name of Decedent: Mariorie E. Garman Date of Death: March 20, 2003 Estate No.: 2003-00272 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: I. State whether administration of the estate is complete: . Yes ill No 0 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. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes D No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval offormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 1. -'-1--0 ::) Trust Company E. Garman r--- Ruth Ann McMillen Name L'_ 213 Market Street, Harrisburg, PA Address L 717 255-2109 Telephone No. ( Capacity: IKl Personal Representative o Counsel for personal representative 17101 J STATUS REPORT UNDER RULE 6.12 Name of Decedent: Mariorie E. Garman Date of Death: March 20. 2003 Will No. Admin. 2003-00272 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or information accounts may .b. e filed with thZCler of the Orphans' J Court and may be attac~ed~ rep~ /, . ~ Date: (i:lhr;;-/aJ ~ C;,PL&de4)( t ( Signature . f"'- , , Neil E. Hendershot. Esauire Goldberg Katzman. P.C. 320 Market Street. P.O. Box 1268 Harrisburg. PA 17108-1268 (717) 234-4161 1'-'+ I.,' Telephone Capacity: _ Personal Representative ....x..- Counsel for personal representative 118423.1 J Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/02/2005 HENDERSHOT NEIL ESQ POBOX 1268 HARRISBURG, PA 17108-1268 RE: Estate of GARMAN MARJORIE E File Number: 2003-00272 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: 3/20/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ ,1 '..,...J GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ;