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HomeMy WebLinkAbout04-0230EARL $. KEIM, I1 REGISTER OF WILLS AND CLERK OF THE ORPHANS COURT COURT OF COMMON PLEAS OF WESTMORELAND COUNTY - ORPHANS COURT DIVISION 2 N MAIN STREET, STE 301 reen burg, enna. 15601 PHONE: 724-830-3176 TAYLOR E. TROIANO Claef Deputy DEBORAH FRISCH Second Depu .ty WILLIAM F. CARUTHERS Solicitors March 5,2004 Register of Wills Cumberland County Carlisle, Pa. 17013-3387 Dear Sir/Madam: Enclosed please 'find the paperwork in the Esta~e'of ~ JEANNE R. DUFFIELD. We have sworn in your xecut~r: and~i E .. ~o have bren advised to send it along to you. ~D.:.. cD If we may be of any future assistance, please do not hesitate to call on us. Sin~ely, .... ' ....... ' ~ i ....... ESK/cs Enclosures: Original Will Original Death Certificate Estate Information Sheet Petition for Grant of Letters Check #0884 Register of Wills of Cra.be=land County, Pennsylvania .... PETIT1ONJ=OR GRANT OF LETTERS ~ E~a~ of JEANNE R. DUFFIELD No. 21-04-~) aL~o known as JEANNE R. BENNER , Deceased Social Security No. 208-05-5583 Lateof Lower Allen Township PETmONER(S)0 WHO IS/ARE 18 YEARS OF AGE OR OLDER, APPLY(lES) FOR: (Complete 'A' Or 'B' Below:.) [] A. Probate and Grant of Letters Testamentan/and aver ~hat Petitioner(~) ~ the execut or of the Decedent, dated Au§ust 31, 2001 Except as follows, Decedent did not merry, was not divorced, and did not have a child bom or adopted after execution of the documents offered for probate: was not the victim of a killing and was never adjudicated incompetent [] B. Grant Letters of Administration (c.c.a.: ~t.t~.n~ t~ immleme rM. ' : dumm~ mb~,Wm': ~,mme mmealate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was suwived by the following spouse (if any) and heirs: Counly, Pennsylva~ with his/her last famay 17055 I (C-O.'-'PLI::~E IN AU. CA~.:~:) A~.,.~ aG,~.--~: sJ-.~.-~ ~ ~. ~ent ~ dom~ at d~ffi ~ C~berland otpH~msi~'at 432 Wesley Drive~ Mechanicsbur~, PA ~ent, then 91 yearn of age. died January 1 [ .~ 2004 at De~ent at ~ath ~ ~ with esti~ted values ~ foll~: (If'd~ii~ in PA) All pe~nal pm~ (If ~t ~m~i~ ~ PA) (If not ~1~ ~ PA) Value of ~1 es~ in P~n~. s~t~ ~ foll~s: Ligonier To, ship, Lower Allen Township Over Pemonal property ~ Pennsy~an~ Pemonal property ~ County Westmoreland Cn.n~v. Penn~vlv~ni~ $ 2,000.00 Unknown Wherefore, Petitioner(s) respectfully request(s) the probate of the last W;il and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: ~_~.~_ ~__.. Name . Robert Eugene B~nne~- ° Address 1290 Griffith Road~ LiRonier. PA 15~8 Oath of Personal Representative Commonwealth of Pennsylvania County of Ctmberlaud The Petitioner(s) above-named swear(s) or allirm(s) that the statements in the Ioregoing Petition are true and correcl lo the best of the knowledge and beliel of Pelilicner(s) and that. as personal representatives(s) of the Decedent, Petitioner(s) will well and truly adminisler the estate according Io law. Sworn to or affirmed and subscribed belore me this 4/~t~' day ol 2004 REGISTER FOR THE REGISTER Estale of No. JEANNE R. DUFF[ELD Deceased. Social Security No. 208~05-5583 Date of Death .January 11~ 2004 ' AND NOW, , Ii'tX 2004 j in consideration ol this Petition on the reverse side heron, satislactory prool having been presented belore me, IT IS DECREED that Letters [] Testamentary [] O! Administration are hereby granled to Robert Eugene Benner in the above estate and that the instruments(s) dated AuRust 31, 2001 described in the Petition to admitted Io probate and filed o! record as the last Will of Decedent. FEES Probate, Letters ........................ $ Advertisement. Leith'rs .............. Short Certilicates (5) ............. $ 15.00 Family Exemption ............ ~ ........ $ Renunciation ............................. $ Inventory ................................... $ JCP Fee ........ ~ ............. ~ ............. $ ................... $ TOTAL.'.....,, .............................. $ 275.00 ATTY. Richard F. F!ickinger ADDRESS: 300 North Market Street Ligonier, 'P~ 15658 TEL.NO. 724-238-0300 I.D.No:'05802 10.00 · Balance Due on LeCte:s .......... Date Bal. Due on Le£cers Paid... his is to certify that the information here given is correctly copied from an original certificate of death duly filed wiih me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. :43Rev.~87 Fee for this certificate, $2.00 P 9813933 No. COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECOR~ CERTIFICATE OF DEATH Local Registrar JAN 15 z,,o4 Date SEX SOCIAL SECURITY NUMSER 91 v,,. : : . ~u.~ .... ~ ~.6-17-1912 7 Dunmore,PA 2,~,--,~ E~,~ ~ ~ "- ~S ~--~ ' ' I~. n ]~ Bethany Village [ .......~o~ 432 Wesley Drive [RESIDUE ~m chanicsburg, PA 17055 ~.~ ~,~ ese Robert E. Benner MOTHER'S NAME (F*r si. M~dCe, Moro.el Surname) · Cily/To, m. Sram. Zip Co~! Cremation Society of =AC,U~Y Cremation So 4100 Jonestown Rd LICENSE NUMBER PA PERFORMED? O DATE OF INJURY TIME OF INJURy COMPLETION O~ OEATH ? NaluraJ Hom~kte :EET JFiER (Cb~c~ only one To FAO be~t of my knowledge, death occurred due 1o the cauoe(s) and meflfle¢ mi stated ..................................................... LAST WILL AND TESTAMENT OF JEANNE R. DUFFIELD I, JEANNE R. DUFFIELD, of Hampden Township, Cumberland County, Pennsylvania, make this my Last Will and Testament thereby rev~!~l all ii~ior w[!~nd codicils made by me. ~ .,,,'i' FIRST: I devise to my son, Robert Eugene Benner, if he survives meii my house and lot located on Two Mile Road, Ligonier Township, Westmor ~el~nd ::.'~' o Go~y, ~onnsglvania, if I own it at tho timo of my doath. I diroc~ my fixocutor to satisfy any oncumbrancos on tho said propo~g from tho rosiduo of my ostato. SECOND: I grant to my Executor the power to distribute in kind to any of my lineal descendants, items of tangible personal property having individual values not exceeding One Thousand ($1,000.00) Dollars. In making such distribution, the Executor shall have sole and absolute discretion and need not adhere to any prescribed proration or make adjustments in other bequests. In doing so I ask him to take into account the sentimental attachments the descendants may have to such items and to my intentions as communicated to the Executor during my lifetime. THIRD: All the rest, residue and remainder of my estate, both real and personal, of whatever kind and whereever situated, including any items previously devised August 31, 2001 or bequeathed herein to persons who do not survive me, I devise and bequeath in the following shares: ^. Sixty percent to my son, Robert Eugene Benner, if he survives, or if he fails to survive me leaving issue surviving, to his issue on a per stirpes basis; B. Thirteen percent to my granddaughter, Heidi Lynn Paxton (hereafter "Trustee") in trust nevertheless for the benefit of her living children pursuant to the terms enumerated in Item Fourth herein; C. Thirteen percent to my grandson, Robert Reese Benner (hereafter "Trustee") in trust nevertheless for the benefit of his living children pursuant to the terms enumerated in Item Fourth herein; D. Thirteen percent to my grandson, David Eugene Benner; E. One percent to the Camp Hill United Methodist Church, Camp Hill, Pennsylvania, for use primarily for the care, maintenance and replacement of a Kawai baby grand piano donated by me; FOURTH: The trust established in Sub Items Third B and Third C above, and each of them, shall be subject to the following terms and conditions: A. Each Trustee shall serve without bond or compensation; B. Each Trustee shall hold, invest and reinvest in legal investments; C. Each Trustee may at his or her discretion make distributions from time- to-time for emergency needs of the beneficiary, including but not limited to, health needs August 31,2001 and educational needs, even though such distributions may decrease Trustee's duty of support to the beneficiary. D. Each Trustee shall make distribution, upon proper release, to each beneficiary upon the beneficiary's reaching the age of 21 years. E. If the beneficiary has reached the age of 21 years at the time for distribution from my Estate to the Trustee, the Executor may make distribution of the pro rata amount for that trust, directly to the beneficiary, upon proper release. F. Should any Trustee predecease me, renounce or fail to qualify, or having qualified ceases to qualify, the Executor shall have the power to appoint a substitute Trustee. FIFTH: I hereby appoint my son, Robert Eugene Benner, as Executor of my estate. I instruct the said Executor not to attempt to collect or set off any loans or advancements for education expenses to residuary heirs, and I excuse the said Executor from accounting for such loans or advances. In the event my Executor should predecease me, renounce, fail to qualify, or having qualified, cease to qualify, I appoint my granddaughter, Heidi Lynne Paxton as Executrix in his place, and she may serve without posting bond. August 31, 2001 IN WITNESS WHEREOF, I hereunto place my hand and seal this ,~ ~ day of August, 2001. This is page four of a four-page will. I have signed and dated the first three pages. (.~EANNE R. I~rI~FIE~ Signed, sealed, published and declared by the above named testatrix, JEANNE R. DUFFIELD, as and for her Last Will and Testament in the sight and presence of us, who at her request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses: COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN · SS. I, JEANNE R. DUFFIELD, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to and subscribed before me this ~ ~ day of August, 2001. Notary Public (SEAL) Notar al Seal / Victoria R. Moore, Notary Public Harrisburg, Dauphin County My Commission Expire~ Sept. 3, 2002 Member, Pennsylvania Association ot Notaries COMMONWEALTH OF PENNSYLVANIA · COUNTY OF DAUPHIN · SS. Each of the undersigned, being duly sworn, says: The within will was subscribed in our presence by JEANNE R. DUFFIELD, the testatrix, on the 31st day of August, 2001. At the time the instrument was so subscribed, the testatrix declared such instrument to be her last will and testament. The undersigned thereupon signed their names as attesting witnesses at the end of such will, at the request of the testatrix and in the presence of the testatrix and in the presence of each other. At the time of so executing such will, the testatrix was over the age of eighteen (18) years, of sound mind, memory and understanding, under no restraint and in no respect incompetent to make a will. In the respective opinions of the undersigned, the testatrix was able to read, write and converse in the English language and was not suffering from any defect of sight, hearing, speech or other physical impairment, or from any mental impairment, that would prevent the execution of a valid will. Each of the undersigned was acquainted with the testatrix and makes this affidavit at the testatrix's request. The within will was shown to the undersigned at the time of this affidavit was made and was examined by each of them as to the signatures of the testatrix and the undersigned. Such will was executed as a single, original instrument and not in counterparts. The formalities or execution and attestation were supervised by Carroll F. Purdy, an attorney-at-law. //~. rT// Sworn to and subscribed before me this ~':~ ["~L'~'r~ 0J~'~ day of August, 2001. Notary Public My Commission Expires: I Notarial Seal Victoria R. Moore, Notary Public Harrisburg, Dauphin County My Commission Exp res Sept. 3, 2002 Member, ?en~sylvania Association of Notaries LAW OFFICES OF FLICKINGER & BARR RICHARD lq'. I~LICKINGER J. DUSTIN BARR TELEPHONE 724-2384}300 FAX 724-238-1300 300 NORTH MARKET STREET LIGONIER, PENNSYLVANIA 15658 www.ligonierlaw, com April 7, 2004 VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED #7002 3150 0000 4686 5115 Ms. Glenda F. Strausbaugh Register of Wills, Cumberland County One Courthouse Squ~ "~ Carlisle PA 17~YJ87 ~ RE: /Estate of Jeanne R. Duffield / Dear Ms Strau~ ~ Enclosed is a check in the amount of $18,525.00 for inheritance taxes~or the above-stated estate. An envelope is enclosed for your convenience to return a receipt for payment to our office. If you should have questions, please do not hesitate to call. Very truly yours, Lea Ann reslar Assistant to Richard F. Flickinger RFF/lak Enclosures pc: Robert E. Benner LAW OFFICES OF FLICKINGER & BARR 300 NORTH MARKET STREET LIGONIER, PENNSYLVANIA 15658 7002 3150 0000 4686 5115 MS. GLENDA F. STRAUSBAUGH REGISTER OF WILLS, CUMBERLAND COUNTY ONE COURTHOUSE SQUARE CARLISLE PA 17013-3387 I,,,lll,,,lll,,,,,,ll,,ll,,,ll,,,Ihl,,l,l,,,Ih,,ll 3.392 02 i,,,111,,,111,,,,,,1i,,11,,,1i,,,i1,i,1,,,,i,11,1,,I,I .... i1,1 IN THE OFFICE OF THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No. JEANNE R. DUFFIELD, a/k/a JEANNE R. BENNER January 11, 2004 21-04-0230 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 March 20, 2004. Name Address Robert Eugene Benner 1290 Griffith Road, Ligonier, PA 15658 Heidi Lynn Paxton 631 Nash Street, Herndon, VA 20170 Trustee for Ian L. Paxton, Abigail E. Paxton, and Alexandra R. Paxton Robert Reese Benner Whitewood B5, R. R. #3, Pittsfield, MA 01210 Trustee for Colin J. Benner and William R. Benner David Eugene Benner 1290 Griffith Road, Ligonier, PA 15658 Camp Hill United Methodist Church 417 South 22nd Street, Camp Hill, PA 17011 Office of the Attorney General 564 Forbes Avenue, Pittsburgh, PA 159219 Charitabl~!~ ~rustS &. Orga]~ ,~lt~ionsil :~ Section Notice has.~now~: i.been'_-7~ given,,!,, t~lall persons enti!led~ereto under Rule 5.6(a). Date: March 24, 2004 '" ~~J~ ~ Name: Richard F. FJieiX~ge~/ ~':' :~ :~:?~ Address: 300 North I~larket Sfreet Ligonier, Pertngylvffnia 15658-1233 Telephone: Capacity: __ 724-238-0300 Personal Representative X Counsel for Personal Representative 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 003792 FLICKINGER RICHARD F 300 NORTH MARKET STREET LIGONIER, PA 15658 ........ fold ESTATE INFORMATION: SSN: 208~05-5583 FILE NUMBER: 2104-0230 DECEDENT NAME: DUFFIELD JEANNE R DATE OF PAYMENT: O4/12/2OO4 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 01/11/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $18,525.00 :REMARKS: .... SEAL CHECK#0123 TOTAL AMOUNT PAID: $18,525.00 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS 04/~.4/2004 11:55 724-238-1300 LAW OFFICES OF FLICKINGER & BARR ~ICHARD F. FLICR~GER & DOST~ BAm~ WWW. LIGONIERLAW. COH PAGE 300 Noara ~ STaS~T www. l~.~m COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT 21 -- 04 0230 {~N~SN~M~(LAST. FIRST. ANOMID(DtEINfflAL) Du££ield, Jeanne 01/.11/2004 06/17/19'12 r APPLICABLE) SURVNING SPOUSES NAME (LAST. FIRST, AND MIDDLE INITIAL) r~7] 10rigina~ Return [~ 2. Sup~h~nmtal Return [~] 3. Remai.de- Return (date of deet~ p~or to I~'] 4. Limited Estate I'~l 4a- Fu(ure Intel'est C°mp~ise (dine e( deell~ after 12-12'82) [~ 5. Fe~l E~at~ Tax Return Required r~l 6 Decedeflt Died Testata (Attacl~ ~°Y c~ ~4) r--I 7 Decede~ t Maintained a L~ng T~ust (Attach ceey of Tmsq -- 8. Total NU m ber ~ Safe Deport Boxas ~ 9 Litigatio~ Proceeds Received [~] 10 SpouSalPoveflyCredit dat~efde.thbetwe*.~2.3,.~.~4.~ ~ 11 ~l~t~ntole~under~ec. g113(A)(A~a~s~o) NAME Richard F. Fli~kinger FiRM NAME (If Applicable) Law Offices of FZickinger & Bart 724-238-0300 300 Nort~ Market S~reet Ligonier, PA 15658 45,500.0% 0.0~ Real Eatale (Schedule A) (1) (Schedule E) (5) 900. O0 J~ Owned Property (Schedule F) (6) 343,033.42 L~Sep~eBil#ngReq~ed for Schedule G, Item 2 435,478.27 9¢463.01 426~015.26 0.00 14 Net Value Subject to Tax (Line 12 minus Line 13) 15 Amount of Line 14 taxabMat the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16 Amount of Line 14 taxable at lineal rote 17 Amount of Line 14 taxable at sibling nKe 19. Tax Due (14) 426,015.26 0.00 x .00 (15) 0.00 426,015.26 x.045 (16) 19,170.69 0.00 x.~2 (17) 0.00 0.00 x 15 (18) 0.00 (19) 19,170.69 2W464§ 1.000 Decedent's Complete Address: STREET ADDRESS 432 Wesley Drive CITY Mechanicsburg I~~E I zr7055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2 Credits/Payments A Spousal Poverty Credit B. Prior Payments C Discount (1 ) 19,170.69 0.00 18,525.00 975.00 Total Credits (A + B + C) (2) 19,500.00 3 Interest/Penalty if applicable D. Interest E Penalty 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 4 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 329.31 5 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. (5A) B Enter the total of Line 5 + 5A. (5B) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: 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. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2 If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . ., D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [Z] 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 pen21ties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief. it is true. correct and complete Declaration of preparer other than the personal representative is based on aJJ Information of which preparer has any knowledge Yes No D D D D 00 00 00 00 [R] [R] DATE 10/13/2003 DATE 10/13/2003 ........................................:...:.:.:.:.:.:.:.:.:-:.;.:-:-:-:-:.:.:-:.:.:.:.:.:.:.:.:.:.:.:.:.:.:-:.:-:-:.:.:-:.:.:.:-:-:.:.:.:.:.: ... .....................,............................................ .... ...... ...... 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 PS ~l9916 (a) (1 1) (I)] For dates of death on or after January 1, 1995. the tax rate Imposed on the net value of transfers to or for the use of the survIVIng spouse is 0% [72 P.S S 9116 (a) (1 1) (ii)) The statute does not exempt a transfer to a survIving spouse from tax. and the statutory requirements for disclosure of assets and filing a tax return are stili applicable even If the survIVing spouse IS the only beneficiary For dates of death on or after July 1. 2000 The tax rate 1m posed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent an adoptive parent, or a sterparent of the child IS 0% [72 P S S 9116(a)( 12)] The tax late rmposed on the net value of transfers to or for the use of the decedent's lineal beneflclarres IS 45%. except as noted in 72 PS S 9116(1.2) [72 PS s9116(a)(1)] The tax rate 1m posed on the net value of transfers to or for the use of the decedent's Siblings IS 12% (72 P S S 9116(a)(1 .3)] A sibling is defined, under Section 9102. as an Ind,vldu31 who has at least one parent In common with the decedent, whether by blood or adoption 2W4646 1.000 LAST WILL AND TESTAMENT OF JEANNE R. DUFFIELD I, JEANNE R. DUFFIELD, of Hampden Township, Cumberland County, Pennsylvania, make this my Last Will and Testament thereby revoking all pdor wills and codicils made by me. FIRST: I devise to my son, Robert Eugene Benner, if he survives me, my house and lot located on Two Mile Road, Ligonier Township, Westmoreland County, Pennsylvania, if I own it at the time of my death. I direct my Executor to satisfy any encumbrances on the said property from the residue of my estate. SECOND: I grant to my Executor the power to distribute in kind to any of my lineal descendants, items of tangible personal property having individual values not exceeding One Thousand ($1,000.00) Dollars. In making such distribution, the Executor shall have sole and absolute discretion and need not adhere to any prescribed proration or make adjustments in other bequests. In doing so I ask him to take into account the sentimental attachments the descendants may have to such items and to my intentions as communicated to the Executor during my lifetime. THIRD: All the rest, residue and remainder of my estate, both real and personal, of whatever kind and whereevar situated, including any items previously devised Page I August 31,2001 ~ eBed ' speeu taleeq 'ol pel!.W!l lou lnq §u!pnlou! '/ue!o!teueq eql jo speeu/~oueO~eme Jot ew!l*ol *em!l mo~J suo!lnq.uls!p mlem uo!leJos!p ~eq JO s!q le,~m eelsru£ qoe:a '0 '.sluemlse^u! le§el u! lse~u!e~ pue 1se^u! 'ploq Ileqs eelsmj, qoe3 "El '.uo!lesuedmoo JO puoq Tno~M roues Ileqs eelsruj, qoe3 'V :suo!~puoo puc stmel §u?~OllOJ eql Ol loe[qns eq Ileqs 'meql jo qoee pue 'e^oqe O PJ!q.L pue t3 pJ!tLL smell qns u! peqs!lqeise lsml eq/ :H.LI:IflO-I :etu ~q peleuop oue!d pue~§ ~cleq .mt~eN e jo luetueoeldm pue eoueueTu!em 'meo eql ~oj ~l.Uem.ud esn ~o~ 'e!UenlXsuued 'II!H dtueo 'qoJnqo ls!poqlel61 pe~ulq II!H dtueo eql el lueo~ed cue '3 :~euuefl eue§n3 plAeQ 'uospue~§ ,~m ol lueo~ed ueel~!q.L 'Q '.u!eJeq tLunod mell u! peleJeLunue stmel eql ol luens~nd ue~Pl!qo §U~!l s!q ~o l!.,teueq eql~ol sseleq,ue^eu 1sm1 u! (~eelsmj.. ~e14ee~eq) ~euueE] eseeld l~eqol:l 'uospum§ ~m ol lue:ued ueel~!q£ '0 :u!eJeq ql~no_d mell u! pele~emnue su. uel eql ol luens~nd ueJpl!qo §u.~!l ~eq to Iueueq eql Joj sseleql~e^eu 1sm1 u! (.eelsm.L. ~e~eeJeq) UOlXed uu~q !p!eH '~elq§neppue~5 ~m ol lueoued ueel~!q/ 'Il '.s!seq sed~!ls Jed e uo enss! s!q ol '§u!^?uns enss! §u!^eel em e .~puns ol si!et eq }! ~o 'se^?uns eq i! '~euue~ eue§n3 l~eqold 'uos ~m ol lueo~ed/qx!s 'V :se~eqs §u!~OllOi eLI1 U! qleenbeq pue es~ep I 'em e^.uuns lou op otl~ suos~ecl ol u!e~eq peqleenbeq Jo and educational ~,ccds, even though such distributions may decrease Trustee's duty of support to the beneficiary. D. Each Trustee shall make distribution, upon proper release, to each beneficiary upon the beneficiary's reaching the age of 21 yearn. E. If the beneficiary has reached the age of 21 years at the time for distribution from my Estate to the Trustee, the Executor may make distribution of the pm rata amount for that trust, directly to the beneficiary, upon proper release. F. Should any Trustee predecease me, renounce or fail to qualify, or having qualified ceases to qualify, the Executor shall have the power to appoint a substitute Trustee. FIFTH: I hereby appoint my son, Robert Eugene Benner, as Executor of my estate. I instruct the said Executor not to attempt to collect or set off any loans or advancements for education expenses to residuary heirs, and I excuse the said Executor from accounting for such loans or advances. In the event my Executor should predecease me, renounce, fail to qualify, or having qualified, cease to qualify, I appoint my granddaughter, Heidi Lynne Paxton as Executrix in his place, and she may serve without posting bond. Page 3 August 31, 2001 IN WITNESS WHEREOF, I hereunto place my hand and seal this ~C~ ~ day of August, 2001. This is page four of a four-page will. I have signed and dated the first three pages. ~(.~3-~ ,~-'~, ~") ~,.~/~,_~ ~<S E A L ) (~JEANNE R. [~FIE~I~ Signed, sealed, published and declared by the above named testatrix, JEANNE R. DUFFIELD, as and for her Last Will and Testament in the sight and presence of us, who at her request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses: COMMONWEALTH OF PENNSYLVANIA : : COUNTY OF DAUPHIN : SS. I, JEANNE R. DUFFIELD, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Swom to and subscribed before me this ~1 ~ , day of August, 2001. Notary Public (~,~~ ~ ,"~t k_~..~.~,, (SEAL) ~ Jean n"e'"'R. Dl~ld COMMONWEALTH OF PENNSYLVANIA : : COUNTY OF DAUPHIN : SS. Each of the undersigned, being duly sworn, says: The within will was subscribed in our presence by JEANNE R. DUFFIELD, the testatrix, on the 31a day of August, 2001. At the time the instrument was so subscribed, the testatrix declared such instrument to be her last will and testament. The undersigned thereupon signed their names as attesting witnesses at the end of such will, at the request of the testatrix and in the presence of the testatrix and in the presence of each other. At the time of so executing such will, the testatrix was over the age of eighteen (18) years, of sound mind, memory and understanding, under no restraint and in no respect incompetent to make a will. In the respective opinions of the undersigned, the testatrix was able to read, write and converse in the English language and was not suffering from any defect of sight, hearing, speech or other physical impairment, or from any mental impairment, that would prevent the execution of a valid will. Each of the undersigned was acquainted with the testatrix and makes this affidavit at the testatrix's request. The within will was shown to the undersigned at the time of this affidavit was made and was examined by each of them as to the signatures of the testatrix and the undersigned. Such will was executed as a single, original instrument and not in counterparts. The formalities or execution and attestation were supervised by Carroll F. Purdy, an attomey-at-law. Swom to and subscribed before me this day of August, 2001. Notary Public My Commission Expires: No~allal Seal COMMONWEALTH OF PENNSYLVANIA INHERrTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAl_ESTATE ESTATE OF RLE NUMaER Duffield, Jeanne R. 21-04-0230 ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. Two Mile Run Road, Ligonier, PA 45,500.00 DALL THAT CERTAIN right-of-way and lot situate in the Township of Ligonier, County of Westmoreland and Cormnonwealth of Pennsylvania, bounded and described as follows: ©RIGHT-OF-WAY: BEGINNING at a point in the center of Ligonier Township Road No. 609, also known as Dickey Road, said point being North 48 33' West, 213.7 feet from corner common to lands of William Chester Hudson, Jr., et ux., lands of Margaret Urch, lands of Rudell J. Urch and lands of Ralph M. Jones and Margaret A. Jones, his wife; thence from said point of beginning, South 84 17' West, 230.5 feet to a point and South 47 52' West, 328.7 feet; thence continuing through land of P~alph M. Jones, et ux., South 53 32' West, 267.6 feet; North 86 26' West, 98.9 feet; and North 41 45' East, 102.6 feet; extending 10 feet on either side of the line just described and to be used for ingress, egress and regress to and from and for the laying of utility lines to the parcel of land hereinafter described, in co~on with the rights of others to use the said right-of-way. []TRACT OF LAND: BEGINNING at an iron pin, which pin is located South 51 18' East, 6 feet from the end of the right-of-way above described; thence through land of Ralph M. Jones, et ux., North 51 thence by sa~, North 38 thence by same, South 81 thence by sazne, South 15 thence by same, South 51 thence by same, South 38 18' West, 192.9 feet to an iron pin; 42' East, 390.0 feet to an iron pin; 48' East, 163.0 feet to an iron pin; 18' East, 95.0 feet to an iron pin; 42' West, 112.0 feet to an iron pin; 42' West, 307.2 feet to an iron pin, being the place of beginning. []HAVING thereon erected a single family dwelling. 0BEING the same right-of-way and parcel of land which David E. Emert by his deed dated June 25, 1981, and recorded in the Office of the Recorder of Deeds of Westmoreland County, Pennsylvania, in Deed Book Volume 2390, Page 399, granted and conv~yed to Jeanne R. Benner. []Tax Map No. 51-15-00-0-112 ~Assessed Value - $17,630.00 TOTAL (Also enter on line 1, Recapitulation) $ 4.5 t .500.00 2w4695 2 030 (If more space is needed, insert additional sheets of the same size) · Glenn E Ray ~lppraisals 112 McGolly Street Ligonie~, P.4 15658 Telephone (724) 238-224.; Ymrch 25, 2004 Estate of Jeanne R. Duffield c/o Robert E. Benner, Exec. 1290 Griffith Road Ligonier, PA 15658 Re: Appraisal of the property, owned by the Estate of Jeanne R. Duffield, situated off Dickey Road, in Ligonier Township, Westmoreland County, Pennsylvania, as described below. Dear Mr. Benner: As requested by you, I have appraised the property, owned by the Estate of Jeanne R. Duffield, as of January 11, 2004, the date of her death. The purpose of this appraisal is to determine the fair market value at that time and in the present condition. This is a Limited Appraisal and is being appraised as a Restricted Use Appraisal Report. A statement of my Appraiser's Standards and Qualifications is at~ tached and is a part of the appraisal. The property consists of 1.96 acres, as shown on a copy of County Map # 51-15, parcel # 112. It would also be described on DBV 2390/399 and is assessed by the County at $17,630.00. The property is zoned by Ligonier Township as R-2, Residential. Water for the property is supplied from a well on the property and their is a septic system for sewage collection. Both of these ma~ need to be tested atcthe request of a purchaser. Access to the house is by a dirt driveway that also crosses other property. The property contains a frame,:round shape house that has log pillars to hold the wall and support the roof. There is a frame roof with rolled roofing for a covering. The external walls are stucco type of material, each section being between the logs. There is just one floor with the sloped roof over it. The floor is covered with vinyl or carpet. Most of the house is in need of repair or renovation. There is a kitchen- living room, entry room, three bedrooms and a bathroom. Ail of the rooms encircle a large stone chimney with fireplace. This stone structure is the main support or stabilizer for the house. The windows are'double glazed and in need of repair. There is also electric base board heaters in the rooms. Appraised Value: ................................................ $ 45,500.00 Respeetfu.~ submitted Lie.# BA-003079-L .03Ac Q 5.6 A~ @ 99.675 AC. ® '" 55.821Ac. ~ 1.024 AC 14.41 Ar,. APPRAISER'S STANDARDs and qUALIFICATIONS Definition of Fair Market Value: The most probable price that a property should bring in a competitive and open market under all conditions requis~te to a fair ~ale, the seller and thei:b~y~r,~ss~h acting prudently and knowledgeably and assuming the price is not affected by undue stimulus. This is based on the property being on the open market for a reasonable time and the sale being completed by a specified date, that title is good and marketable and that the terms are in cash or by a financial arrangement as agreed upon. I certify that, to the best of my knowledge and belief: 1- The statements of fact contained in the report are true and correct. 2- My analyses, opinion and conclusions were developed and reported in accordance with the Uniform Standards of Professional Appraisal Practice, and that no one has provided any significant professional assistance to me, unless so stated in the report. 3- I have made a personal inspection of the property and both an internal and externa inspection of the improvements thereon, and that I have noted any major adverse conditions, to the best of my ability. 4- I have estimated the land value in the cost'approach at its highest and best use and the improvements at their contributory value. 5- I have examined the available flood maps if it appaars that the property is in a flood area, as near as I can determine, and have so noted in the report, but I do not guarantee that accuracy. 6- I have no present or prospective interest in the property appraised or in any proceeds to be derived therefrom, and have no personal interes~ or bias with respect to any parties involved. ?- I will not give testimony or appear in court because I have made the appraisal, unless specific arrangements to do so have been made beforehand. 8- It is my understanding that the intended use of this report is for establishing a value of property for estate, tax, divorce or marketing valuation purposes. Any other use may or may not be within the scope of this limited appraisal summary It is not for use ~'~in~nci~ ~, '~opert~. 'Only the par~fes ~rdering the apprais~¢ or those approved by them are entitled to the information on the report. 9- The scope of my work was to view the. property, both external and internal, view maps and records that are available and comparing it to other sales and by the cost method, less depreciation. I retain my work file in my office, which is available for use of any information from it, only to those listed on the report. 10- ~y compensation is not contingent upon the reporting of any predetermined value, or on the amount of the appraised 9slue, or the favor of any parties involved. 11- No personal property or contents is a part of this appraisal unless it is do stated in the report. The appraiser does not guarantee any conditions or problems regarding the following: lead based paint, asbestos, septic system, wet basement, water supply, its purity or distance from a septic system, insulation, wiring of switch boxes, air conditioning, plumbing, heating, roof age or condition, termite or other pest infestation, radon gas, crawl space and ventilation of same, zoning, easements, flood area or zone, size of site or property boundaries, and if the house is vacant that there is no damage due to freezing. The appraiser has no knowledge and does not guarantee the value of coal, gas, oil, other minerals of timber on the premises.(All of these items can be inspected or tested by Other professionals in that field of work and knowledge.) _ Glenn p. Ray Broker/Appraiser Lie.# BA-0030?9-L DEN 3B~ U 12X12FLRSV¥.OT ~9~ REV-1508 EX + (197) COMMONWEALTH OF PENNSYLVANIA IhIHERITA NCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Duffield, Jeanne R. 21-04-0230 Include the .roceeds of litigation and the date the proceeds were received by the estate All properb/jointly-owned with the right of survivorsh must be disclosed on Schedul~ F. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 900. O0 Penn Treaty Network America Ins. Co. Claim Pal~aent TOTAL(Also enter on line 5, Recapitulation) 900. O0 2W46AO 2.000 (If more space is needed, insert additional sheets of the same stze) SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER D~££ield, Jeaz'uze R. 21-04-0230 If an asset was made joint within one year of the decedent's date of death, it must be r~ mi Schedule O. ~JRVIViV, G JOINT TENANT(S) NAME NZ~RESS RELA'~(~'~SNIP TO DEC~DENT A. Benner, Robert E. Son 1290 Griffith Road Ligonier, PA 15658' 1. ~. 12/01/2000 ALLEGHENY ENERGY INC 2,492.50 50.00 1,246.25 CUSIP: 017361106 Shares/Par: 200 F~change: New York Stock Exchange COM 2 A 12/01/2000 AMCORE BK NA ROCKFORD ILL 49,934.34 50.00 24,967.17 CUSIP: 02341VJB2 Shares/Par: 50000 Exchange: Financial Times Interactive Data DTD: 11/19/2003 Mat: 11/19/2004 1.5% Int: 11/19/2003 to 01/11/2004:108.33 3 A 12/01/2000 BEAL BK SSB DALLAS TEX 50,110.49 50.00 25,055.24 CUSIP: 07368~D88 Shares/Par: 50000 Exchange: Financial Times Interactive Data DTD: 08/27/2003 Mat: 05/26/2004 1.2% Int: 08/27/2003 to 01/11/2004:223.33 Total from continuation pages .... 291,764.76 TOTAL(Alsoen~ronline6,~..~,~.) $ 343,033.42 Estate of: Duffield, Jeanne R. Schedule F -- Jointly-Owned Property Date % of Item Mad~ Date of death Deoe~ent~s No. L~tt. Joint Description Value of asset Interest Pa~e 2 21-04=0230' Value at Date of Deat~ 4 A 12/01/2000 EATON VANCE INVT TR 35,429.38 50.00 CUSIP: 27826H578 Shares/Par: 3320.467 Exchange: Mutual Fund (as quoted by NASDAQ) PA LTD MUNA 5 A 12/01/2000 EVERGREEN FNDTN TR 35,357.36 50.00 CUSIP: 300233509 Shares/Par: 2145.471 Exchange: Mutual Fund (as quoted byNASDAQ) CL C 6 A 12/01/2000 EVERGREEN MUN TR 25,567.38 50.00 CUSIP: 300258720 Shares/Par: 3408.984 Exchange: Mutual Fund (as quoted byNASDAQ) TAX FREE CL C 7 A 12/01/2000 FIRSTBANK P R SAN J~AN 40,230.57 50.00 CUSIP: 33761K6A8 Shares/Par: 40000 Exchange: Financial Times Interactive Data DTD: 07/30/2003 Mat: 01/30/2004 1.35% Iht: 07/30/2003 to 01/11/2004:241.50 8 A 12/01/2000 FRANKLIN BK SSB TX 25,376.64 50.00 CUSIP: 352465EW7 Shares/Par: 25000 Exchange: Financial Times Interactiv~ Data DTD: 02/26/2003 Mat: 02/26/2004 1.75% Int: 02/26/2003 to 01/11/2004:382.81 9 A 12/01/2000 GOVEI~4ENT SECS INCOME FD 21.13 50.00 CUSIP: 383743523 Shares/Par: 1625 17,714.69 17,678.68 12,783.69 20,115.28 12,688.32 10.56 Estate of: Duffield, Jeanne R. schedule F -- Jointly-Owned Property Date % of Item Mac~ Date of death Deoec~ent'a No. Lett. Joint Description Value of asset Interest Page 3 21-04-0230 Value at Date of Death 10 A 12/01/2000 11 A 12/01/2000 12 A 12/01/2000 13 A 12/01/2000 14 A 12/01/2000 Exchange: Miscellaneous UT ~ SER I Carryover & doily interest:: N/A Last price available on 11/19/2003 G~qVILLE FIRST BK SC CUSIP: 39607PBQ1 Shares/Par: 50000 Exchange: Financial Times Interactive Data DTD: 09/25/2003 Mat: 06/25/2004 1.25% Znt: 09/25/2003 to 01/11/2004:184.03 INDYMAC BK F S B PASADENA CUSIP: 45660RAR7 Shares/Par: 50000 Exchange: Financial Times Interactive Data DTD: 11/26/2003 Mat: 08/26/2004 1.4% Iht: 11/26/2003 to 01/11/2004:87.50 NEW PERSPECTIVE FD INC CUSIP: 648018109 Shares/Par: 536. 317 Exchange: Mutual F~nd (as quoted blt NASDAQ) C0t4 NUVEEN INVT TR CUSIP: 67064Y503 Shares/Par: 664. 696 Exchange: Mutual Fund (as quoted b~ NASDAQ) L CAP VALUE A NUVEEN PA INVT QUALITY MUN FD CUSIP: 670972108 50,057.43 49,950.51 13,563.46 15,201.60 6,292.38 50.00 50.00 50.00 50.00 50.00 25,028.72 24,975.26 6,781.73 7,600.80 3,146.19 Estate of: Duffield, Jeanne R. Schedule F -- Jointly-Owned Property Date % of Item Made Date of death Deoedent~s No. Lett. Joint Description Value of asset Interest Pa~e 4 21-04~0230' value at Date of Death Shares/Par: 398 Exchange: New York Stock Exchange COM 15 A 12/01/2000 NUVEEN TAX EX UNIT TR INSD PA CUSIP: 6706H8464 Shares/Par: 100 Exchange: Miscellaneous UT SER 208 M Carryover & daily interest:: 28.00 10,344.00 50.00 5,172.00 16 A 12/01/2000 NUVEEN TAX EX UNIT TR INSD PA CUSIP: 6706H8852 Shares/Par: 200 Exchange: Miscellaneous UT SER221 M Carryover & daily interest:: 60.00 20,752.00 50.00 10,376.00 17 A 12/01/2000 NUVEEN TAX EXUNIT TR INSD PA CUSIP: 6706H8498 Shares/Par: 100 Exchange: Misoellaneous UT SER209 M Carryover & daily interest:: 35.00 10,748.00 50.00 5,374.00 18 A 12/01/2000 NUVEEN TAX EXUNIT TR INSD PA CUSIP: 6706H8589 Shares/Par: 60 Exchange: Miscellaneous UT SER 212 M Carryover & daily interest:: 15.60 6,183.30 SO.O0 3,091.65 19 A 12/01/2000 NUVEEN TAX EXEMPTUNIT TR PA CUSIP: 6706H9702 3,845.32 50.00 1,922.66 Estate of: Duffield, Jeanne R. Schedule F -- Jointly-Owned Property Date % of Item Made Date of cleath Deoedent~s No. Lett. Joint Description Value of asset Interest Page 5 21-04-0230 Value at Date of Death 20 A 12/01/2000 21 A 12/01/2000 22 A 12/01/2000 23 A 12/01/2000 Shares/Par: 55 Exchange: Miscellaneous UT SER 190 M Carryover & daily interest:: 12.10 NUVEEN TAX EXEMPT UNIT TR PA CUSIP: 67096J185 Shares/Par: 50 Exchange: Miscellaneous UT SER 178 S Carryover & daily interest:: 12.50 NUVEEN TAX Ft~/4PT UNIT TR PA CUSIP: 6706H9330 Shares/Par: 100 Exchange: Miscellaneous UT SER 177 S CarL~rov~r & daily interest:: 71.00 NU%~q TAX EXEMPT UNIT TR PA CUSIP: 6706H9637 Shares/Par: 250 Exohange: Miscellaneous UT SER 187 S Carryover & daily interest:: 85.00 PENNSYLVANIA INSDMUNS INCM TR CUSIP: 70884B612 Shares/Par: 20 Exchange: Miscellaneous UT SER 108 S Carryover & daily interest:: 38.40 855.50 4,684.00 7,793.75 3,969.20 50.00 50.00 50.00 50.00 427.75 2,342.00 3,896.88 1,984.60 24 A 12/01/2000 PENNSYLVANIA INSD MUNS INCM 1,817.48 50.00 908.74 TR Estate of: Duffield, Jeanne R. Schedule F -- Jointly-Owned Property Date % of Item Ma~e Date of death Deoeo~--nt's No. Lett. Joint Description Value of asset Interest Page 21-04h0230 Value at Date of Death 25 A 12/01/2000 26 A 12/01/2000 27 A 12/01/2000 28 A 12/01/2000 29 A 12/02/1998 CUSIP: 70884B695 Shares/Par: 15 Exchange: Miscellaneous UT SER 112 S Carryover & daily interest:: 27.15 PENNSYLVANIA INSD MUNS INCM TR CUSIP: ?0884B232 Shares/Par: 20 Exchange: b~iscellaneous UT SER 89 S Carryover &ctaily interest:: 36.00 PENRSYLVANIA INSD MUNS INCM TR CUSIP: 70884B273 Shares/Par: 5 Exchange: Miscellaneous UT SER 91 S Carryover & daily interest:: 8.25 TEMPLETON FDS INC CUSIP: 880196209 Shares/Par: 818.149 Exchange: Mutual Fund (as quoted by NASDAQ) FOREIGN FDA WASHINGTON MUT INVS FD INC CUSIP: 939330106 Shares/Par: 3312.416 Exchange: Mutual Fund (as quoted hyNASDAQ) COM Certificate of Deposit Stander~Bank Ligonier, PA 15658 Joint w/Robert E. Benner 3,375.60 660.02 8,917.82 95,795.07 2,500.51 50.00 50.00 50.00 50.00 50.00 1,687.80 330.01 4,458.91 47,897.54 1,250.26 Es'tare ~f: Duffield, Jeanne R. Schedule F -- Jointly-Owned Property Date % of Item Made Date of death Decedent~s No. Lett. Joint Description Value of asset Interest Page 7 21-04-0230 Value at Date of Death 30 A 12/01/1998 18-Month Certificate of 506.31 50.00 Deposit 53 PA State Employees Credit Union Harrisburg, PA 31 A 12/01/1998 24 Month Certificate of 599.09 50.00 Deposit 51 PA State Employees Credit Union Harrisburg, PA 32 A 12/01/1998 24-Month Certificate of 599.26 50.00 Deposit 50 PA State Employees Credit Union Harrisburg, PA 33 A 12/01/1998 9-Month Certificate of 505.17 50.00 Deposit 52 PA State En~loyees Credit Union Harrisburg, PA 34 A 12/01/1998 Savings Account 1,493.14 50.00 PA State Employees Credit Union Harrisburg, PA 35 A 12/01/1998 Personal Checking 8,662.90 50.00 Acct#14988224 MT Bank Harrisburg, PA 17101 Joint w/Robert E. Benner Established 1985 36 A 12/01/2000 Personal ~4Account #2917-7852 Janney Montgomer~ Scott Ligonier, PA 15658 Joint w/Robert E. Benner 91,874.23 50.00 253.16 299.55 299.63 252.59 746.57 4,331.45 45,937.11 TOTAL. (Carry forward to main schedule) ...... 291,764.76 REV-1510 EX + (1~7) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Duffield~ Jeanne R. FILE ~R 21-04-0230 This schedule must be completed and filed if the answer to any of questions 1 throc h 4 on the reverse side of the REV-1500 COVER SHEET is ye~. 1. Delaware Contract ~MN404252 15,654.51 100.00 0.00 15,654.5] Robert E. Benner, Son 1290 Griffith Road Ligonier, PA 15658 2 Manulife Contract #235848 15,316.95 100.00 0.00 15,316.95 5401 Ellswor t~ Pittsburgh, PA 15232 ~* Separate Billing Requested 3 MetLife Contract #146697-2 10,340.83 100.00 0.0~ 10,340.83 Robert E. Renner, Son 1290 Griffith Road Ligonier, PA 15658 4 MetLife Contract #143696-7 20,049.51 100.00 0.00 20,049.51 Robert E. Rennet, Son 1290 Griffith Road Ligonier, PA 15658 61,361.80 COMMONWEALTH OF PENNSYLVANIA INHERITANC~ TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Duffield, Jeanne R. 21-04-0230 Debts of decedent must be reported on Schedule I. ITEM NUMBER 2 3 4 5 8 9 10 FUNERAL EXPENSES: Cremation Society of Pennsylvania - Patriot News Obits Ca~p Hill DMC - Columbarium Plaque Bethany Village - Housing for Family Robert Miller - Memorial Service Deborah Circle, CHUM - Memorial Se=vice ADMINISTRATIVE COSTS: Personal Representath,~'s Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Name= Richard F. Flickinger Family Exemption: (If decedent's address is not the same as c~aimant's, attach explanation) Claimant Street Address Ci~ State __ Zip RelationshipofClaimant~ Decedent ~obatepaes Accountant's Fees TaxRetum ~e~rer'sFees Cumberland County Law Journal - Estate Notice The Sentinel - Estate Notice Earl S. Keim II, Register - Transfer probate fee Glenda F. Stasbaugh, Register - Filing Inventory Glenda F.Strasbaugh, Register - Filing Inheritance Tax Return TOTAL (Atso enter on line 9, Recapitulation) AMOUNT 196.60 92.00 150.00 100.00 100.00 0.00 7,900.00 0.00 320.00 0.00 0.00 75.00 102.11 5.00 13.00 15.00 175.00 9,243.71 (If more space is needed, insert additional sheets of same size) E'state' of: Duffield, Jeanne R. Schedule H, Part A -- Funeral Expenses Item No. Description 0 6 7 Cynthia Raski Fuller - Memorial Service Matthew Wensel - Memorial Service Page 2 21-04-0230 Amount 100.00 75.00 TOTAL. (Carry forward to main schedule) ...... 175.00 COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESICENT D~CEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES,& LIENS ESTATE OF FILE NUMBER Duffield, Jeanne R. 21-04-0230 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 2 3 4 Camp Hill UMC - Two weeks, 2004 Verizon - Final phone bill Alert Pharmacy - Pharmacy bill Discover Titanium - Household 140.00 1.06 21.00 57.24 TOTAL (Also enter on line 10, Recapitulation) $ 219.30 2W46AH 2000 (If more space is needed, insert additional sheets of the same size) No. 21-04-0230 of the real estate, goods, chattels, rights, and credits which were of JEANNE R. DUFFIELD, late of Lower AllenTownship, Cumberland County, Pennsylvania, deceased. Cash on Hand Penn Treaty Network America ins. 3440 Lehigh Street Allentown, PA 18103 $ 900.00 Other Real Property Two Mile Run Road, Ligonier, PA ALL THAT CERTAIN right-of-way and lot situate in the Township of Ligonier, County of Westmoreland and Commonwealth of Pennsylvania, bounded and described as follows: RIGHT-OF-WAY: BEGINNING at a point in the center of Ligonier Township Road No. 609, also known as Dickey Road, said point being North 48 33' West, 213.7 feet from corner common to lands of William Chester Hudson, Jr., et ux., lands of Margaret Urch, lands of Rudell J. Urch and lands of Ralph M. Jones and Margaret A. Jones, his wife; thence from said point of beginning, South 84 17' West, 230.5 feet to a point and South 47 52' West, 328.7 feet; thence continuing through land of Ralph M. Jones, et ux., South 53 32' West, 267.6 feet; North 86 26' West, 98.9 feet; and North 41 45' East, 102.6 feet; extending 10 feet on either side of the line just described and to be used for ingress, egress and regress to and from and for the laying of utility lines to the parcel of land hereinafter described, in cormmon with the rights of others to use the said right-of-way. TRACT OF LAND: BEGINNING at an iron pin, which pin is located South 51 18' East, 6 feet from the end of the right-of-way above described; thence through land of Ralph M. Jones, et ux., North 51 18' West, 192.9 feet to an iron pin; thence by same, North 38 42' East, 390.0 feet to an iron pin; thence by same, South 81 48' East, 163.0 feet to an iron pin; thence by same, South 15 18' East, 95.0 feet to an iron pin; thence by same, South 51 42' West, 112.0 feet to an iron pin; thence by same, South 38 42' West, 307.2 feet to an iron pin, being the place of beginning. HAVING thereon erected a single family dwelling. BEING the same right-of-way and parcel of land which David E. Emert by his deed dated June 25, 1981, and recorded in the Office of the Recorder of Deeds of Westmoreland County, Pennsylvania, in Deed Book Volume 2390, Page 399, granted and conveyed to Jeanne R. Benner. Tax Map No. 51-15-00-0-112 Assessed Value - $17,630.00 Life Insurance Prudential Financial Policy Nos. 090576032 and 095431559 P.O. Box 2450 Jacksonville, FL 32232 TOTAL INVENTORY $ 45,500.00 2,745.07 $ 49,145.07 VERIFICATION OF EXECUTOR OR ADMINISTRATOR I, Robert Eugene Benner, Executor of the Last Will and Testament of JEANNE R. DUFFIELD, aka JEANNE R. BENNER,, verify that the foregoing schedules constitute a complete inventory and appraisement of the real and personal property which were of said decedent at the time of death and that the values enumerated, determined and stated by the undersigned are the fair values of said items based on a just appraisement of each item, to the best of my knowledge and belief. I understand that false statements which are made herein are subject to penalties of 18 Pa. C. S. §4904 (relating to unsworn falsification to authorities). Robert Eugene Be~er ' - Executor COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE OF TNHERZTANCE TAX BZVTSTON ~,FFtL,,,L NOTICE OF ZNHER~CTANCE TAX po Box ZBOCOX r~r~,Tr~x'F~ ['".?~ '~, I ~APPRATSEHENT, ALLONANCE OR DTSALLONANCE HARR%SBURG, PA 171z8-0601 ~:&.j~:} L-~., ~¢%..v OF DEDUCT%ONS AND ASSESSHENT OF TAX 200 OEC 2.9 9: ! 0 CLERK OF ORPHANS COURT RICHARD F 6E,I(", ~ ;'~ '"" :500 N HARKET ST LIGONIER PA 15658 DATE 12-27-200~ ESTATE OF DUFFIELD DATE OF DEATH 01-11-200~ FILE NUHBER 21 0~-0250 COUNTY CUH~ERLAND ACN 101 Amoun~ Rem1~ed REV-lSd? EX &FP (Dg-O~} JEANNE R HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF DUFFIELD JEANNE R FZLE NO. 21 0~-0250 ACN 101 DATE 12-27-200~ TAX RETURN NAS: ( ) ACCEPTED AS FZLED (X) CHANGED SEE ATTACHED NOTICE RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN SASED ON: ORIGINAL RETURN 1. Reel Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held Sl:ock/Partnersh~p Tn*ares* (Schedula C) ($) ~, Nor~geges/No~es Receivable (Schedule D) (~) 5. Cash/Bank Daposil:s/Nisc. Personal Proper~y (Schedule E) (5) 6. Jointly O~ned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~el Assel:s APPROVED DEDUCT%OHS AND EXENPTZONS: 9. Funeral Expenses/Ad.. Cosl:s/Nisc. Expanses (Schedule H) (9) 10. Debl:s/Nor~gage Liabilities/Liens (Schedule T) (10) 11. To~al Deductions 12. Ne~ Value of Tax Re~urn ~5;500.00 .00 .00 .O0 900.00 ~055.~2 ~6~0~.85 9,2~$.71 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of this form .i~h your ~ax payment. 15. 1~. NOTE: ~$5,~78.27 219.50 (11) 9.~63.01 (z2) ~26,015.26 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15} Ne~ Value of Es~a~e Sub~ec~ ~o Tax Zf an assessment ~as issued previously, 11nes 1~, 15 and/or 16, 17, reflect figures that lnclude the total o~ ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of L/ne 1~ at: Spousal re~a (15) 16. Amounl: of Line 1~ ~axabla al: Lineal/Class A re~a (16) 17. A.oun~ of Line lq al: Sibling ral:a (17) 18. A.ounl: of Line lq l:axable al: Collateral/Class B ral:e (18) 19. Principal Tax Due /NTEREST/PEN PAZD (-) 958.55 RECEZPT NUNBER .00 ~26,015.26 ANOUNT PA~D 18,525. O0 ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. . O0 x O0 = . O0 ~26,015.26 x 0~5= 19,170.69 · O0 x 12 = . O0 · O0 x 15 = . O0 (19)= 19,170.69 TOTAL TAX CREDZT [ 19,q85.53 BALANCE OF TAX DUEI $12.8qCR ZNTEREST AND PEN. I .00 TOTAL DUE I $12.8~CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT- (CR), YOU NAY BE DUE ~J A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.) C~_~x-~ CD003792 TAX CREDZTS: PAYH~NT DATE 0~-07-200~ 18 and 19 ~111 REV-1470 EX (6-88)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER Duffield, Jeanne R. 2104-0230 REVIEVVED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 2 To be billed directly by the Department. ROW Page 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .. . (r~f?;Eft~TANCE TAX STAt~MB~T OF ACCOUNT 28 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN RICHARD F FLICKINGER 300 N MARKET ST LIGONIER PA 15658 '* REY-1U7 EX AFP 112-D4) 01-18-2005 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 101 JEANNE R Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE .~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~~:t&~~.!5r.i~~..(81.:6!'........;..:rA~f~e1r~l5r.~'A~A~.b,r.l~t:~O~...j(...................... ESTATE OF DUFFIELD JEANNE R FILE NO.21 04-0230 ACN 101 DATE 01-18-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYMENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-20-2004 PRINCIPAL TAX DUE:. PAYMENTS (TAX CREDITS): 19.170.69 PAVMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-07-2004 CD003792 958.53 ~.525.00 12-29-2004 ~ REFUND .00 312.84- TOTAL TAX CREDIT 19.170.69 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) s.~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REESE JAMES L 5401 ELLSWORTH PITTSBURGH, PA 15232 ______n fold ESTATE INFORMATION: SSN: 208-05-5583 FILE NUMBER: 2104-0230 DECEDENT NAME: DUFFIELD JEANNE R DATE OF PAYMENT: 02/14/2005 POSTMARK DATE: 02/14/2005 COUNTY: CUMBERLAND DATE OF DEATH: 01/11/2004 NO. CD 004940 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,838.03 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2771 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $1,838.03 GLENDA FARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RICHARD F FLICKINGER 300 N MARKET ST LIGONIER PA 15658 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-28-2005 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 101 Allount Rellitted '* REV-1607 EX AFP (03-05) JEANNE R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .... ................................................................................................................ REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DUFFIELD JEANNE R FILE NO. 21 04-0230 ACN 101 DATE 03-28-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-27-2004 PRINCIPAL TAX DUE: 19.170.69 PAYMENTS (TAX CREDITS): PAYMENT DATE 04-07-2004 12-29-2004 02-14-2005 RECEIPT NUMBER CDo03792 REFUND CDo0494o DISCOUNT (+) INTEREST/PEN PAID (-) 958.53 .00 .00 AMOUNT PAID 18.525.00 312.84- 1.838.03 ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER THIS DATE. SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l -1':.' Ct-) -.J 21.008.72 1.838.o3CR .00 1.838.o3CR <OLs.~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* .-...........".'- BUREAU OF INDIVlDUAL'TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISE"ENTL ALLONANCE OR DISALLONANCE OF DEDUCTION~, AND ASSESS"ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1S0 EX AF' 112-D41 12 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 04-11-2005 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 208-05-5583 04000224 Allount Rellitted JEANNE R JAMES L REESE 5401 ELLSWORTH PITTSBURGH PA 15232 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ___ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-Y=is4-i-ix--AFP--Coi-:03i------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-11-2005 ESTATE OF DUFFIELD JEANNE R DATE OF DEATH 01-11-2004 COUNTY CUMBERLAND FILE NO. 21 04-0230 TAX RETURN WAS: S.S/D.C. NO. 208-05-5583 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 04000224 FINANCIAL INSTITUTION: MANULIFE ACCOUNT NO. 235848 TYPE OF ACCOUNT: () SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-31-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 15,316.95 1. 000 15,316.95 .00 15,316.95 .12 1,838.03 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 04-19-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,838.03 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 43.82 TOTAL DUE 1,881.85 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. --- _PUPft_.. ""Tnll< nil< TUTc:. "'nllM FOR INSTRUCTIONS. ) Q~~ r- BUREAU OF COLLHCTIONS & T AXP A YER SERVICES PO BOX 281,()41 HARRlS'':''JRG PA 17128.1041 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Inheritance Tax Liabilitv DelinQuencv Notification REESE 5401 ELLSWORTH PITTSBURGH JAMES L Notice Date: Estate 0 f: DUFFIELD SSN: Date of Death: File Number: Date of Assessment: ACN: PA 15232 *' REV-866 AFP (04-05) 07/15/2005 JEANNE R 208-05-5583 01-11-2004 21 04-0230 04-11-2005 04000224 Our records indicate a delinquent inheritance tax liability for the above estate. Outlined below is a summary of our records. Additional interest is calculated and included in the balance to fifteen (15) days from the date of this notice. TAX INTEREST PENALTY CREDIT 1,838.03 68.50 .00 PER DAY FROM ADDITIONAL INTEREST- ADD .25 BALANCE 1,906.53 07-26-2005 The fuheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine months of the decedent's death. To avoid further action including additional costs and interest, the above amount due must be paid within 15 days from the date of this notice. Please detach and return the lower portion with yoU! your payment to the Register of Wills of the county indicated. Make check or money order payable to "Register of Wills, Agent". If the above balance due has been paid recently, please disregard this notice. If you have any questions regarding this notice, please contact: Harrisburg Call Center." ;-'5 (717)783-3000') ~j~ . "" TDD# 1-800-447-3020 (Service for taxpayers with special hearing ahd/or --..:.:...; speaking needs) '" , 1 I ">~ ________..__________.__________.__"_________..~._____________.._._________________________________________________________________...__.____________________________._,_.,..~::_~~------.~Ll-__----.;.LL:J--- . ') -'.J ,1,1 !'1 ,--::> " PLEASE RETIJRN THIS PORTION WITH YOUR PAYMENT TO THE REGISTER OF WILLS LISTED BELOW Estate of: DUFFIELD SSN: Date of Death: File Number: Date of Assessment: ACN: JEANNE R 208-05-5583 01-11-2004 21 04-0230 04-11-2005 04000224 j"..,) ''0 .;c- REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 8 IS (~.J \?.e.1I ~-bc~~d:k~ ~ C-\lN -l) \\w) ~ [,:'-~"',r'n'''''.:;\ ("q:i(,\~ r:c BUREAU OF INDIVIDUAL'"i'Adll-',,) '" ,e". '. INHERITANCE TAX DIVISION PO BOX Z8D60l HARRISBURG PA 171Z8-D6Dl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE J:NHERJ:TANCE TAX STATEMENT OF ACCOUNT "'n~; ,': jr"' L"l,l,.. h_'l_1 1,... ,",H r:: r I J 1: 07 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 1':' ,":,'! n'- ,-,' ~ ~~..< \ '" - or:,: RICHARD E;'FLXCKINGER 300 N MARKET ST LIGONIER PA 1565B '* REV-16D7 EX AFP (03-05) OB-08-2005 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 101 AlIOUftt R_itted JEANNE R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax pay.snt. - --+ RETAIN LOWER PORTION FOR YOUR RECORDS --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DUFFIELD JEANNE R FILE NO.21 04-0230 ACN 101 DATE 08-08-2005 THIS STATEKENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECOR~ADJUSTMENT, 12-27-2004 PRINCIPAL TAX DUE, 19,170.69 PAYMENTS (TAX CREDITS), PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-07-2004 ....... CD003792 958.53 18,525.00 12-29-2004 "'- REFUND .00 312.84- TOTAL TAX CREDIT 19,170.69 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIr' (CRJ, YDU MAYBE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J " ~ BUREAU OF INOIVIOUa:rr:~:::f\ (j~W'~ ('f INHERITANCE TAX DIVISI0~'-:V;'_~'._') ".,. "v~_, PO BDX 280601 ':\,:,'~:: !-::\'"" " HARRISBURG PA 17128-0601" . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE :INHER:ITANCE TAX STATEMENT OF ACCOUNT * REV-1607 EX AFP (03-05) 2D% ,~lIG 12 Pi1 I: 08 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-08-2005 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 04000224 A.aunt RMli ttad JEANNE R C!_EQ~< C,,- JAMES ,., 'L REESE . 5401 ElLSWORTH PITTSBURGH PA 15232 [, MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, sub. it the upper portion of this for. with your tax pay.ent. CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS - --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DUFFIElD JEANNE R FILE NO.21 04-0230 ACN 04000224 DATE 08--08-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOH IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-11-2005 PRINCIPAL TAX DUE: If.838. 03 PAYMENTS (TAX CREDITS), BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-14-2005 CD004940 .00 1,838.03 ANCE OF UNPAID INTEREST/PENALTV AS OF 02-15-2005 TOTAL TAX CREDIT 1,.llIl8.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. 27.71 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 27.71 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YDU HAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I Q..~-.J. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ",.." ""~-'1 ,It,,ll::l.E~-XTANCE TAX :~.:.:.)Ot1)STAT'!+1ENt OF ACCOUNT REV-1607 EX AFP (03-05) ?n:'~ .,",,~".. ..~: L \~I '-00. '.~ _" i '. I) n ~ i~_. ',..i DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-29-2005 DUFFIElD 01-11-2004 21 04-0230 CUMBERLAND 04000224 JEANNE R r: ( (\.... JAMES L REESE 5401 ELLSWORTH PITTSBURGH /*., I Amount Remitted PA 15232 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF DUFFIELD JEANNE R FILE NO.21 04-0230 ACN 04000224 DATE 09-29-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-11-2005 PRINCIPAL TAX DUE: 1,838.03 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-14-2005 J CD004940 .00 1,838.03 09-28-2005 WRITEOFF .00 27.71 TOTAL TAX CREDIT 1.838.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J ~\fI'- PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If payment if for a RESIDENT DECEDENT, make check or money order payable to: Register of Wills, Agent If payment if for a NON-RESIDENT DECEDENT, make check or money order payable to: Commonwealth of Pennsylvania Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of PennsYlvania Inheritance and Estate Tax" (REV-13l3). Applications are available online at www.revenue.state.oa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTV: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Vear Rate Factor Vear Rate Factor Vear Rate Factor 1982 20% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 n .000192 2003 5% .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 n .000192 2005 5% .000137 1987 9% .000247 2000 8% .000219 --Interest is calculated as follows: INTEREST BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills On~ Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/16/2005 BENNER ROBERT EUGENE 1290 GRIFFITH ROAD LIGONIER, PA 15658 RE: Estate of DUFFIELD JEANNE R File Number: 2004-00230 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 is due by: 1/11/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~=/=/=:r REGISTER OF WILLS cc: File Counsel Judge 1/:(; LA W OFFICES OF FLICKINGER & BARR TELEPHONE 724-238-0300 FAX 724-238-1300 RICHARD F. FLICKINGER J. DUSTIN BARR 300 NORTH MARKET STREET LIGONIER, PENNSYLVANIA 15658 www.ligonierlaw.com December 14,2005 Glenda Farner Strasbaugh Register of Wills Cumberland County COUl1house One COUl1house Square Carlisle, P A 17013 Dear Ms. Strasbaugh: Enclosed is a Receipt and Release for filing in the Estate of Jeanne R. Duffield whereby the sole heir is acknowledging receipt of the balances due him, together with a check for $5.00 for the filling fee, and a Status Rep0l1 Under Rule 6.12 showing that the adminish'ation of the estate is complete. If anything fUl1her is needed, please let me know. RFF /pjz Enclosures r +-. ~ ~~~? ("I .....:oe... \-\ ~~ ~j ~ Regis~el' orVViH.s; of CUillb.edand County STATUS REPORT UNDER RULE 6.12 Name of Decedent: DUFFIELD, Jeanne R. Date of Death: January 11, 2004 Estate No.: 21-04-0230 . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration of the above-captioned estate: 1. State whether ad..'TIinistration of the estate is complete: Yes IX! No 0 2. lfthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lfthe answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No IXl 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 lXl No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. C Date: 12/14/05 ,"'- --, C~-J ~." I' Richard Name 300 North Market Street Ligonier, PA 15658 Address c~ C'l L:" 724/238-0300 Telephone No. Capacity: 0 Personal Representative IX! Counsel for personal representative '~'1: IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Deceased ) ) ) ) ) ) No. 21-2004-0230 INRE: Estate of DUFFIELD, JEANNE R., aka Benner, Jeanne R., RECEIPT AND RELEASE I, Robeli Eugene Benner, do hereby acknowledge to have received from Robeli Eugene Benner, Executor of the Last Will and Testament of JEANNE R. DUFFIELD, the real estate specifically devised to me. I celiify that the residue ofthe estate (in excess of the specifically devised real estate) was entirely consumed in the administration of the estate, and that no amount remains to be distributed to any heirs. I waive all fwiher accountings and notices, and release and discharge Robeli Eugene Benner, from any further duties and from all liability as Executor. Intending to be legally bound, I have hereunto set my hand and seal this 28th day of April, 2005. ~~~ Robeli Eugene Benner {,,"'>.,'J k.'__ Cl i _ ( -) Vt Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/06/2005 FLICKINGER RICHARD R 300 N MARKET STREET LIGONIER, PA 15658-1233 RE: Estate of DUFFIELD JEANNE R File Number: 2004-00230 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. I, 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 is due by: 1/11/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~JV(~' ' ? Fl,. ... ,1/ v.t;;",~':.'!A' . .' "<.<."..,,-, 'J.,. (.,,, '....J' ' _ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~t/ CC MOI~WEA.L TH OF PENNSYl V ANII' DE; ,RTMENT OF REVENUE BUI <,0 OF I ~uIVIDUAL TAXES DEP-I 280601 HARRISEURG. PI' 17126-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FLlCI<INGER RICHARD R 300 N MARKET STREET L1GONIER, PA 15658-1233 -------- f,)ld ESTATE INFORMATION: SSN: 208-05-5583 FILE NUMBER: 2104-0230 DECEDENT NAME: DUFFIELD JEANNE R DATE OF PAYMENT: 06/30/2006 POSTMARK DATE: 06/28/2006 COUNTY: CUMBERLAND DATE OF DEATH: 01/11/2004 NO. CD 006911 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $73.95 I I I I I I I I TOTAL AMOUNT PAID: REMARI<S: CHECK# 110 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS $73.95 GLENDA FARNER STRASBAUGH REGISTER OF WILLS LA W OFFICES OF FLICKINGER & BARR TELEPHONE 714-238-0300 FAX 72.t-238-1300 RICHARD F. FLlCKINGEH J. DUST!:" BAHR 300 NOHTH M\RKET STREET LIGO\'IER, PE:"\'SYIX\NL\ 15658 www.ligonicrlaw.coll1 June 28, 2006 Glenda Famer Strasbaugh Cumberland County Register of Wills One COUl1house Square Carlisle, P A 17013-3387 RE: Estate of Jeanne R. Duffield SSAN: 208-05-5583 File No: 21-04-0230 Dear Ms. Strasbaugh: Enclosed are a Supplemental Inheritance Tax Return and check in the amount of $73.95 for payment of inheritance tax for the above estate. Please date and time stamp the copy and return it to our office in the envelope provided. If you have any questions, please do not hesitate to contact me. Sincerely, ~~~dJD M)0rYk5 K't::;~mas ' Legal Assistant to Richard F. Flickinger . , Enclosures 1 ) n (..Jl '7 ~ =- , - ,- ----- ......~ " V \..-'-.;, J ~ C NJ.~-.( 1/ 41 'l:f.:: \ c~ l ooo~ ~~~~ r t<lO r-\ 0 ?O. ';P' cngt'"' r ~ t<l~~'? >-O~o~ ';P'got<l cnot;d ~t<l~cn ocn>-j~ ,....,g"""';P' l;) ...-Icn 0., ~ .~ o:l l;)t<l0~ CP ~0 -.! ,..,~ ~ ~. ~ ~ ~ e.~ n ~~~ ~l"d Z ~z r'" ~ ~ ~~ ~ ~ 'i ag.~o ~~~s ~ ~ ~~ ~. ~ '" .... ~ ,..wo- ~~...-\ tIl~~ oo~~ ~~ ~ ~ /' ,..-. "\ .:::r:l , ~' 1 -) , /) ) 1 ) ~ .<- I . ---I 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security NlJmber Date of Death OFFICIAl. USE ONLY ~O~~,!tCode ,Y!~~, INHERITANCE TAX RETURN RESIDENT DECEDENT 21 04 File Number 0230 Date of Birth 208-05-5583 01/11/2004 06/17/1912 Decedent's Last Name Suffix Decedent's First Name Ml Duffield Jeanne R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW c:" 1 , Original Retum (8:, 2, Supplemental Retum c::::J 3. Remainder Return (date of death prior to 12-13-82) C=' 5. Federal Estate Tax Return Required c:) 4. Limited Estate C) 4a. Future Interest Compromise (date of death after 12-12-82) c::::J 7. Decedent Maintained a Living Trust (AttaCh Copy of Trust) c::::J 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 8. Total Number of Safe Deposit Boxes ~; 6. Decedent Died Testate (Attach Copy of Will) c.-:> 9, Litigation Proceeds Received c> 11. 1::lection to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Richard F. Flickinger Firm Name (If Applicable) REGISTER OF WILLS USE ONLY Flickinger & Barr First line of address ,1 , Ligonier 15658 ,1 300 North Market Street Second line of address ; ) City or Post Office State ZIP Code Correspondent's e-mail address:richard@ligonierlaw.com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infomnation of which preparer has any knowledge. ::~Ei-~:d1~~:~ ____ ~_____~_,_______ 6l2~E 06 1290 Griffith Road, Ligonier, PA 15658 ~- REP E ---- -. RE -ESENTATNE------'----- ---,--- DATE 612fllO_6 15658 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 --' --.J 15056052059 REV-1500 EX Decedent's Name: Jeanne R Duffield RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. 2. Stocks and Bonds (Schedule B) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) C:J Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) CJ Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. Decedent's Social 208-05-5583 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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subjectto Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . .. 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 427,530.83 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 1,515.57 436,993.84 9,463.01 427,530.83 15. 16. 17. 18. 427,530.83 19,238.89 19,238.89 15056052059 --.J Decedent's Complete Address: DECEDENTS NAME Jeanne ---~-------------- STREET ADDRESS 432 Wesley Drive FiJ~N!Jm!?~r ... !0230 REV-1500 EX Page 3 R Duffield DECEDENTS SOCIAL SECURITY NUMBER 208-05-5583 CITY Mechanicsbu rg I STATE ~~--- . .-7'-;7~;~-- Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 19,238.89 Total Credits ( A + 8 + C ) (2) 19,170.69 3. Interest'Penalty if applicable D. Interest E. Penalty --. .--- Totallnterest'Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, Line 20 to request a refund. (4) 8. Enter the total of Line S + 5A. This is the BALANCE DUE. (5) (SA) (58) 68.20 5.75 73.95 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 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;.......................................................................................... D ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ D ~ c. retain a reversionary interest; or.......................................................................................................................... D [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent[72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [7:2 P.S. 99116(a)(1.3)]. A si bling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. LAST WILL AND TESTAMENT OF JEANNE R. DUFFIELD I, JEANNE R. DUFFIELD, of Hampden Township, Cumberiand County, Pennsylvania, make this my Last Will and Testament thereby revoking all prior wiUs and codicils made by me. FIRST: I devise to my son, Robert Eugene Benner, if he survives me, my house and lot located on Two Mile Road, Ligonier Township, 'Nestmoreland County, Pennsylvania, if I own it at the time of my death. I direct my Executor to satisfy any encumbrances on the said property from the residue of my estate!. SECOND: I grant to my Executor the power to distribute in kind to any of my lineal descendants, items of tangible personal property havingr individual values not exceeding One Thousand ($1 ,000.00) Dollars. In making such distribution, the Executor shall have sole and absolute discretion and need not adhere to any prescribed proration or make adjustments in other bequests. In doing so I ask him to take into account the sentimental attachments the descendants may have to such items and to my intentions as communicated to the Executor during my lifetime. THIRD: All the rest, residue and remainder of my estate, both real and personal, of whatever kind and whereever situated, including any itHms previously devised Page 1 ~n~",,~' 'R .\l~~r\ , / \.::::,. ..- August 31 , 2001 or bequeathed herein to persons who do not survive me, I devise and bequeath in the following shares: A. Sixty percent to my son, Robert Eugene Benner, if he survives, or if he fails to survive me leaving issue surviving, to his issue on a per stirpes basis; B. Thirteen percent to my granddaughter, Heidi Lynn Paxton (hereafter "Trustee") in trust nevertheless for the benefit of her living children pursuant to the terms enumerated in Item Fourth herein; C. Thirteen percent to my grandson, Robert Reese Benner (hereafter "Trustee") in trust nevertheless for the benefit of his living children pursuant to the terms enumerated in Item Fourth herein; D. Thirteen percent to my grandson, David Eugene Benner; E. One percent to the Camp Hill United Methodist Church, Camp Hill, Pennsylvania, for use primarily for the care, maintenance and replacement of a Kawai baby grand piano donated by me; FOURTH: The trust established in Sub Items Third B and Third C above, and each of them, shall be subject to the following terms and conditions: A. Each Trustee shall serve without bond or compensation; B. Each Trustee shall hold, invest and reinvest in legal investments; C. Each Trustee may at his or her discretion make distributions from time- to-time for emergency needs of the beneficiary, including but not limited to, health needs Page 2 ] I 7 li. ~.Y" '-.- - .~ ,JJ" ~" \<;\.. August 31, 2001 and educational needs, even though such distributions may decrease Trustee's duty of support to the beneficiary. D. Each Trustee shall make distribution, upon proper release, to each beneficiary upon the beneficiary's reaching the age of 21 years. E. If the beneficiary .has reached the age of 21 years at the time for distribution from my Estate to the Trustee, the Executor may make distribution! of the pro rata amount for that trust, directly to the beneficiary, upon proper release. F. Should any Trustee predecease me, renounce or fail to qualify, or having qualified ceases to quality, the Executor shall have the power ito appoint a substitute Trustee. FIFTH: I hereby appoint my son, Robert Eugene Benner, as Executor of my estate. I instruct the said Executor not to attempt to collect or set off any loans or advancements for education expenses to residuary heirs, and I excuse the said Executor from accounting for such loans or advances. In the event my Executor should predecease me, renounce, fail to qualify, or having qualified, cease to qualify, I appoint my granddaughter, Heidi Lynne Paxton as Executrix in his place, and she may serve without posting bond. Page 3 ~ r;.__ ~ ...__ -.. \ E;g' \t '- ~ u.t~J'~ ~~ August 31, 2001 IN WITNESS WHEREOF, I hereunto place my hand and sHal this ,3 \ day of August, 2001. This is page four of a four-page will. I have signed and dated the first three pages. Signed, sealed, published and declared by the abovH named testatrix, JEANNE R. DUFFIELD, as and for her Last Will and Testament in the sight and presence of us, who at her request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses: {~'L>-L.L(F'.~~ Q '\ II -r ffl LLl.l COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN I, JEANNE R. DUFFIELD, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. :u-. i< . \ U:~~'-f;l (SEAL) Jeanne R. D' Id Sworn to and subscribed before me this 51 ?t day of August, 2001. ~lth~'R ~ Notary Public Not8riaI Seal . V=::~~IC My Commission expireS ~ 3, 2002 Member, Pennsvlvania A!;SOClatlOl1 of NotarieS COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN Each of the undersigned, being duly sworn, says: The within will was subscribed in our presence by JEANNE A. DUFFIELD, the testatrix, on the 31st day of August, 2001. At the time the instrument was so subscribed, the testatrix declared such instrument to be her last will and testament. The undersigned thereupon signed their names as attesting witnesses at the end of such will, at the request of the testatrix and in the presence of the testatrix and in the presence of each other. At the time of so executing such will, the testatrix was over the age of eighteen (18) years, of sound mind, memory and understandiing, under no restraint and in no respect incompetent to make a will. In the respective opinions of the undersigned, the testatrix was able to read, write and converse in the English language and was not suffering from any defect of sight, hearing, speech or other physical impairment, or from any mental impairment, that would prevent the execution of a valid will. Each of the undersigned was acquainted with the testatrix and makes this affidavit at the testatrix's request. The within will was shown to the undersigned at the time of this affidavit was made and was examined by each of them as to the signatures of the testatrix and the undersigned. Such will was executed as a single, original instrument and not in counterparts. The formalities or execution and attestation were supervised by Carroll F. Purdy, an attorney-at-law. 14 " Ii -:---'. r:7 0 ~"l-~L~ \-- , I( LLJ---",~ ttl } Jn1 o/~f'- ~,~ Sworn to and subscribed before me this day of August, 2001. ~L~ 1.. ~ Notary Public My Commission Expires: NotarIaJ Seal Victoria R. Moore, Notary Public Harrisburg, ()auphin County My Commission Expires Sept 3, 2002 AssocIation Of Notaries REV-1508 EX+ (6-98) , (\.;.~.'>\ t:" m'~1' 4:jl1/~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISe. PERSONAL PROPERTY ESTATE OF Duffield, Jeanne R. FILE NUMBER 21-04-0230 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 Commonwealth of Pennsylvania, Bureau of Unclaimed Property Vi\LUE AT DATE OF DEATH 1,515.57 TOTAL (Also enter on line 5, Recapitulation) $ 1,515.57 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Jeanne R. Duffield SCHEDULE J BENEFICIARIES FILE NUMBER 21-04-0230 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tmstee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (al (1.2)] 1 Robert E. Benner Son 1290 Griffith Road, Ligonier, PA 15658 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE c~r-r"'~'"\'"':.r.J....D.rc~c ,"\'c "1 ::.i)J",L)JlDIT,.JCr::ljlE I.INHERITANCE TAX "Pfft~~~ttTj'ALLOWANCE OR DISALLOWANCE :-'OF -DEDUC-TIONSAND ASSESSMENT OF TAX *' j' REV-1547 EX AFP (06-05) RICHARD F FLICKINGER 300 N MARKET ST LIGONIER 9: 580ATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN JEANNE R 09-18-2006 DUFFIElD 01-11-2004 21 04-0230 CUMBERLAND 501 APPEAL DATE: 11-17-2006 ( See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~~!_~~9~~_!~~~-~~~~------~---~~!!!~_~9~~~_~9~!!9~_~9~_!9~~_~~~9~~!__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JEANNE R FILE NO. 21 04-0230 ACN 501 zour ,,;-p 22 r, U I 0 ,f:: c_ HII PA 15658 ESTATE OF DUFFIElD DATE 09-18-2006 TAX RETURN WAS: ()() ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets .00 .00 .00 .00 1.515.57 .00 .00 (8) NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adn. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governnental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 1,515.57 .00 .00 (11) (12) (13) (14) 00 1,515.57 .00 1,515.57 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate (15) 16. Anount of Line 14 taxable at Lineal/Class A rate (16) 17. Anount of Line 14 at Sibling rate (17) 18. Anount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due .00 1,515.57 .00 .00 X 00 = X 045 = X 12 = X 15 = TAX CREDITS: l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-28-2006 CD006911 5.75- 73.95 TOTAL TAX CREDIT 68.20 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 (19)= .00 68.20 .00 .00 68.20 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '\ INHERITANCE TAX <<UREAU OF INDIVIDUAL TAXE!f;vn~-::-n ("':1.-'-:(':: ire RECORD ADJUSTMENT ~~H~~~T~=~~oIAX DIVISION , _'N i~d~ l'i,';':JO,INTLY HELD OR TRUST ASSETS HARRISBURG PA 171Z8-0601 ", ' . REV-1604 EX AFP (03-05) 200& OCT 31 MilO: 20 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-29-2006 DUFFIELD 01-11-2004 21 04-0230 CUMBERLAND 208-05-5583 04000224 Allount Rellitted JEANNE R CLERi.~ Cif: JAMES L R....DltV', COURT 5401 ELLSWORT~W.. [:}\ PITTSBURGH PA 15232 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +- ----------------------------------------------------------------------------------------------------------------------------------------------------------------- REV-l&04 EX AFP (03-05) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 09-29-2006 ESTATE OF DUFFIELD JEANNE R DATE OF DEATH 01-11-2004 COUNTY CUMBERLAND FILE NO. 21 04-0230 ADJUSTMENT BASED ON: S.S/D.C. NO. 208-05-5583 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 04000224 FINANCIAL INSTITUTION: MANULIFE ACCOUNT NO. 235848 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 01-31-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 15.316.95 1. 000 15.316.95 .00 15.316.95 .12 1.838.03 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: IIREGISTER OF WILLS, AGENT.II TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-14-2005 CD004940 .00 1.838.03 09-28-2005 WRITEOFF .00 27.71 TOTAL TAX CREDIT 1.838.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE 00 . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (6-88) ~. " *' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENrS NAME FILE NUMBER REVIEWED BY ACN 2104-0230 04000224 JEANNE DUFFIELD ITEM SCHEDULE NO. EXPLANATION OF CHANGES The Department of Revenue has waived the outstanding liability as not collectable. This Agency however, reserves the right to collect the tax, penalty and interest at a later date. Paqe 1