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Home My WebLink About03-0055Estate of also known as NANCY F. JUMPER PETITION FOR PROBATE and GRANT OF LETTERS To: ,Deceased. Social Security No. 052-26-2687 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the executor in the last will of he above decedent, dated June 25~ and codicils(s) dated No Codicils Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania named 20 02 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with her (3-~z~-'°a'~ _ . ~last[eI f~.n~_ .',1E(/~x 42.tgto]or principal residence ..... at 15 Rockaway Drive, Camp Hill, PA 17011 ' ~list street, number and municipality) Decedent, then 69 years of age, died January 6 ,20 03 at Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No exceptions Decedent at death owned property with estimated vales as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: TOTAL $39,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary thereon. rAMES R. J JMPER OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ] ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal representative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed bg,fore me this 21st day of [] Janualx . ~ /3 20 03 Donna N. Otto, 1st Depu'tyffegi~c~r No. 21-2003-55 Estate of NANCY F. JUMPER , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW January 21st 20 03 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated June 25, 2002 described therein be admitted to probate and filed of record as the last will of Nancy F. Jumper and Letters Testamentary are hereby granted to James R. Jumper FEES Probate, Letters, Etc .......... $ 70.00 Short Certificates (?) ......... $ 21.00 Renunciation ............... $ x-Pages ( 3 ) 9.00 JCP $ 10.00 TOTAL $ 110.00 Filed Jar~ary. 21st., 21503 ................ - ' Regist~i~°f Wills" Donna M. Otto, 1st Deputy Herbem G. Rupp, Jr., - 01597 A'ITORNEY (Sup. Ct. I.D. No.) 355 N. 21st St., Suite 205, Camp Hill, PA 17011 ADDRESS 717-761-3459 PHONE Mailed Letters to Attorney on January 21, 2003. his is to certify that the information here given is correctly copied fi'om an original certificate of death duls' 61o. t wit!-, m,. as Local Rqgistrar. The original certificate will be fbrwarded to thc State Vital l{ccords Office i'ot pc'rmane',~t tlhm,~. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8778092 No. l.ocal R%istrar ~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH z'e ~1 : I I / ~/ ..... / ... /,~ E~ . I I _ I~ I I I I ...... ~ .... ~ I I ~.~ ~ [ E~~ I ~ I ~ ~ ~c .... ~ ~s,.,.D 1~.~,.~ ~,~. 21-2003-55 LAST WILL AND TESTAMENT OF NANCY F. JUMPER I, NANCY F. JUMPER, of 15 Rockaway Drive, Camp Hill,.Pennsylvania, 1 7011, being of sound and disposing mind and memory, do hereby make, publish and declare this for and as my Last Will and Testament hereby revoking any and all Wills or Codicils by me at any time heretofore made. ITEM I - I am a widow and I have four children: DAVID LEE JUMPER, JOYCE EILEEN KREUTER, AMY CAROL ZULLO and JAMES RICHARD JUMPER, and they are described in this Will collectively as "my children" and individually as "my son" or "my daughter". ITEM II - I give my tangible personal property and all insurances thereon to my children who survive me by thirty (30) days.. I have complete confidence that my children will carry out my wishes on a list or memorandum which refers to this Will. If no such list is found within thirty (30) days of my death, it shall be presumed that no such list exists. RUPP and MEIKLE, 355 NORTH 21sT STREET, SUITE 205, CAMP HILL, PENNSYLVANIA 17011 Page 1of 3 Initials~/ ITEM III - All the rest, residue and remainder of my Estate, real, personal and mixed I give, devise and bequeath to whoever is my Trustee of Nancy F. Jumper Irrevocable Trust Agreement signed by me dated June 7, 2002, to be held and distributed under the terms of said Agreement of Trust. ITEM IV- Until distribution, no gift or beneficial anticipation or to voluntary or involuntary alienation. interest shall be subject to ITEM V - All death taxes (and interest and penalties thereon in) imposed as a result of my death upon any property passing under my Will or the said Trust Agreement but not otherwise, shall be paid out of my residuary estate. ITEM VI - (1) I give to my Executor named in this Will or any Codicil hereto or to any substitute Executor the power to sell real estate and all of the powers now applicable by lawto fiduciaries in the Commonwealth of Pennsylvania and in particular to the Pennsylvania Probate Estates and Fiduciaries Code as effective and in effect on the date hereof during the administration and until the completion of the distribution of my Estate. (2) If there be any property located outside the Commonwealth of Pennsylvania, in which I may have an interest at the time of my death, which cannot be Page 2of 3 n~t~a s~ conveniently administered as provided herein, then I authorize, but do not require, my Executor to appoint a Bank or Trust Company with trust powers, to administer such property according to the terms of this Will. ITEM VII - I appoint my son, JAMES R. JUMPER, to be the Executor of this my Last Will and Testament. In the event my son predeceases me or refuses to serve, I appoint my daughter, JOYCE EILEEN KREUTER, to be the successor Executrix of this my Last Will and Testament. ITEM Vlll - jurisdiction. My Executor/Executrix shall not be required to post security in any of IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ (~. D~_~_, ,2002. day I<iA~,I CY ,1~.' JUMP~R'' residing Page 3of 3 Initials~]/ COMMONWEALTH OF PENNSYLVANIA COUNTY OF C(_imbC~£JCLI~C~ WE, NANCY F. JUMPER, : · SS. I~L(~ ~L ~ pp , and the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing will, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at the time eighteen (18) year of age or older, of sound mind, and under no constraint or undue influence. Witness Witness Subscribed, sworn to, and acknowledged befor~ me by NANCY F. JUMPER, the Testatrix, and subscribed and sworn to before me by ~i(~ t'~Jr~d i~ ~r~ , and ~'! r~Ck~._~/ I I~¢~ ) , witnesse~, this ~) 'd~y of June, 2002· Notary Public u (SEAL) NOTARIAL SEAL J BARBARA J. KOCHER, Notary Public J Camp Hill Boro, Cumberland County J My Commission Expires Oct. 22, 2005 J CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Nancy F. Jumper Date of Death: January 6, 2003 Will No. Admin. No. 2003-00055 To the Register: I certify that notice of beneficial interest 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 10, 2003: Name Address David Lee Jumper, 15 Rockaway Drive, Camp Hill, PA 17011 Joyce Eileen Kreuter, 519 McBath Street, State College, PA 16801 Amy Carol Zullo, 614 Hummel Avenue, Lemoyne, PA 17043 James Richard Jumper, 226 First Street, Lemoyne, PA 17043 James Richard Jumper, Trustee of the Nancy F. Jumper Irrevocable Trust Aqreement dated June 7, 2002, 226 First Street, Lemoyne, PA 17043 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Date: March 10, 2003 Capacity: Name Address X Signature ~H~rb~rt G. Rupp, Jr., Esquire ~'~N. 21st St., Suite 205 Camp Hill, PA 17011 Telephone (717) 761-3459 Personal Representative 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 002396 JUMPER JAMES R 226 FIRST STREET LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 052-26-2687 FILE NUMBER: 2103-0055 DECEDENT NAME: JUMPER NANCY F DATE OF PAYMENT: 04/04/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 01/06/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15,950.00 REMARKS: JAMES R JUMPER CHECK# 610 SEAL TOTAL AMOUNT PAID' $15,950.00 INITIALS' DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Register of Wills Courthouse are HERBERT G. RUPP, JR. RICHARD C. RUPP ANN MEIKLE ERIKSSON (1954-82) LAW OFFICES RUPP AND MEIKLE A PROFESSIONAL CORPORATION 355 NORTH 21ST STREET, SUITE 205 CAMP HILL, PA 17011 (717) 761-3459 E-MAIL: RUPPLAW1OAOL.COM September 16, 2003 MAILING ADDRESS P.O. BOX 395 CAMP HILL, PA 17001-0395 TELEFAX: (717) 730-0214 Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Nancy F. Jumper, deceased No. 2003-00055 Our File No.: J-3712.02 Dear Madam: Enclosed are the following items: · Original and photocopy of 1500 Return for the Estate · Inventory · Our check payable to your order in the amount of $28.00 Please file the Inventory and 1500 Returns and send your receipt fo~,~~ filing to me. '~ ~ Thank you. ~~ ~/,/~_~ Very truly yours, HGR/lin ~Jr. Enclosures (4) 500 ~(X6-O0) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 Rev-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONlY (.~/j FILE NUMBER 21 03 0055 County Code Year Number Z Z 0 o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) NANCY F. JUMPER DATE OF DEATH (MM-DD-YEAR) IDATE OF BIRTH (MM-DD-YEAR) i January 6, 2003 IMaY 4, 1933 IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 1~. Original Return 4. Limited Estate Decedent Died Testate (Attach copy of Will) Litigation Proceeds Received SOCIAL SECURITY NUMBER 052-26-2687 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 2. Supplemental Return ]_._~3. Remainder 4a. Future Interest Comprise (date of death afl[a' 12-12-82) US. Federal Estate Tax Return Required 7. Decedent Maintained a Living Trust (^fl[~h a copy of Trust) 8. Total Number of Safe Deposit Boxes 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) r~ 11. Election to tax under Sec. 9113(A) NAME Herbert G. Rupp, Jr,, EsqUire FIRM NAME (if Applicable) RuPp and Meikle TELEPHONE NUMBER '.717~76i-3459 ICOMPLETE MAILING ADDRESS 1355 N. 21" St., Ste. 205 Icamp Hill, PA 17011 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) [~ Separate Billing Requested 7. Inter-Vivos Transfers & Misc. Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) ~0~00, $0.00 $o.0o $o.oo $47,037.77 $0.00 $332,437.61 OFFICIAL USE ONLY (8) $7,984.O5 $3,359.19 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (aX1.2) 16. Amount of line 14 taxable at lineal rate 17. Amount of line 14 taxable at sibling rate 18. Amount of line 14 taxable at collateral rate 19. Tax Due 20. ~ $379,475.38 $11.343.24 $368,132.14 $0.00 $368,132.14 $368,132.14 x x .045 x .12 x .15 (15) (16) (17) (18) (19) $0.00 $16,565.95 $0.00 $0.00 $16,565.95 Decedent's Complete Address: ISTREET ADDRESS 15 R°Ckaway Drive TM Camp Hill ISTATE IZIP PA 117011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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 revisionary interest; or d. receive the promise for life of either payments, benefits or care? $16~565.95 $16.565.95 $0.00 $o.oo $0.00 $0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS 1. Yes No If death occurred after December 12, 1982, did decedent transfer property within on year of death without receiving adequate consideration? ~ ~ Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer other than the personal representative is based on all the information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADD'SS ~ ?~' 226 First Street, Lemoyne, PA ¥~043 DATE. SIGNATURE OF PREPARER OTHER THAnE.REPRESENTATIVE 355 N-21't St., Ste. 205, Camp Hill, PA :17011 DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9t 16 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. RUPP AND MEIKLE A PROFESSIONAL CORPORATION 355 NORTH 21~'I'"'~"~T, SUITE 205 CAMP HILL, PA 17011 LAST WILL AND TESTAMENT OF NANCY F. JUMPER I, NANCY F. JUMPER, of 15 Rockaway Drive, Camp Hill, Pennsylvania, 17011, being of sound and disposing mind and memory, do hereby make, publish and declare this for and as my Last Will and Testament hereby revoking any and all Wills or Codicils by me at any time heretofore made. ITEM I - I am a widow and I have four children: DAVID LEE JUMPER, JOYCE EILEEN KREUTER, AMY CAROL ZULLO and JAMES RICHARD JUMPER, and they are described in this Will collectively as "my children" and individually as "my son" or "my daughter". ITEM II - I give my tangible personal property and all insurances thereon to my children who survive me by thirty (30) days.. I have complete confidence that my children will carry out my wishes on a list or memorandum which refers to this Will. If no such list is found within thirty (30) days of my death, it shall be presumed that no such list exists. RUPP and MEIKLE, 355 NORTH 21s; STREET, SUITE 205, CAMP HILL, PENNSYLVANIA 17011 Page 1of 3 · · Initials ITEM III - All the rest, residue and remainder of my Estate, real, personal and mixed I give, devise and bequeath to whoever is my Trustee of Nancy F. Jumper Irrevocable Trust Agreement signed by me dated June 7, 2002, to be held and distributed under the terms of said Agreement of Trust. ITEM IV- Until distribution, no gift or beneficial anticipation or to voluntary or involuntary alienation. interest shall be subject to ITEM V - All death taxes (and interest and penalties thereon in) imposed as a result of my death upon any property passing under my Will or the said Trust Agreement but not otherwise, shall be paid out of my residuary estate. ITEM VI - (1) I give to my Executor named in this Will or any Codicil hereto or to any substitute Executor the power to sell real estate and all of the powers now applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular to the Pennsylvania Probate Estates and Fiduciaries Code as effective and in effect on the date hereof during the administration and until the completion of the distribution of my Estate. (2) If there be any property located outside the Commonwealth of Pennsylvania, in which I may have an interest at the time of my death, which cannot be Page 2of 3 Initials.~;~,?,'~ conveniently administered as provided herein, then I authorize, but do not require, my Executor to appoint a Bank or Trust Company with trust powers, to administer such property according to the terms of this Will. ITEM VII - I appoint my son, JAMES R. JUMPER, to be the Executor of this my Last Will and Testament. In the event my son predeceases me or refuses to serve, I appoint my daughter, JOYCE EILEEN KREUTER, to be the successor Executrix of this my Last Will and Testament. ITEM Vlll - jurisdiction. My Executor/Executrix shall not be required to post security in any of IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~j (_c f')~-~_~ ,2002. day /i~[ -~ !') 27, '~.(_.-L--(SEAL) NANCY ~ JUMPER" '" residing at:?)-r'l_ _ 'Hill Page 3of 3 Initials ~ ~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF CCi ~ ~ICLI~ : SS. : WE, NANCY F. JUMPER, Lino v i..Mail / )'Y~I(C~ aL ~L 1[')l_'9 , and the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing will, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly (or willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at the time eighteen (18) year of age or older, of sound mind, and under no constraint or undue influence. Witness / ~ Witness Subscribed, sworn to, and acknowledged before me by NANCY F. JUMPER, the Testatrix, and subscribed and sworn to before me by ~i0 I'-Y'tKC] A( ~ ,~.,D , and ~'! r~dL<-~a_~ I tk. lo~ ) , witnesse~, this ~% - day of June, 2002. Notary Public (SEAL) NOTARIAL SEAL BARBARA J. KOCHER, Notary Public Camp Hill Boro, Cumberland County My Commission Expires Oct. 22, 2005 REV-1508 EX + (1-97X1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NANCY F. JUMPER SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 2103-0055 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. $15,079.60 Legacy Bank Certificate of Deposit - No. 100078856 - Valuation letter attached Susquehanna Valley Federal Credit Union - Valuation letter attached Shara Account No. 90300 Share Account No. 356300 PNC Bank Checking Account No. 5140032592 - Valuation letter attached Massachusetts Mutual Benefit Management Account No. 820088498 - Account Statement Attached 1999 Chevrolet Lumina -Appraisal attached -Iousehold property - List attached TOTAL (Also enter on line 5, Recapitulation) $490.57 $5,157.89 $3,932.13 $14,139.83 $6,999.00 $1,238.75 $47,037.77 (If more space is needed, insert additional sheets of the same size) 2600 Commerce Drive PO Box 60947 Harrisburg, PA 17106-0947 Phone 717-441-3400 Fax 717-441-3410 T011 Free 1-800-436-2124 xvxvw, thelegacybank.com February 12, 2003 James R. Jumper 226 First Street Lemoyne, PA 17043 Subject: Certificate of Deposit # !00078856 Dear Jim: This xvill confirm the balance in the above referenced account as of January 6, 2003: Principal Balance - $15,072.76 Accrued Interest - $6.84 The account xvas held in the name of Nancy F. Jumper. Please let me knoxv if you need anything else. Thank you. Sinc%e. ly, /// .// /.- . Linda Smith Director of Branch Admnistrafion SUSQUEHANNA FEDERAL CREDIT UNION February 12, 2003 Nancy F. Jumper Estate c/o James R. Jumper, Executor 226 First Street Lemoyne, PA 17043 Dear Mr. Jumper: Please accept our condolences on the recent passing of your mother. We also will remember her fondly. The information you will need for the Inheritance Tax return is as follows: 1. Share account 903.00 had a date of death balance of $490.49 plus $0.08 accrued interest for a total value of $490.57. 2. Share account 3563-00 had a date of death balance of $5157.03 plus $0.86 accrued interest for a total value of $5157.89. Neither of the above accounts had a joint owner. As per your request, we have closed both accounts. The checks are enclosed. There is a life insurance benefit associated with account 903-00. This benefit is based on the age of the member when various deposits have been made. I estimate the insurance to be $487. Please provide us with a death certificate so that we may file the claim. The Estate will be the beneficiary. If there are any questions, feel free to call. Sincerely, Larry L. Stoner President/CEO 3850 HARTZDALE DRIVE · CAMP HILL, PA 17011-7809 LOCAL: (717) 737-4152 TOLL FREE: (800) 948-1454 FAX: (717) 737-0589 PNC Bank, N.A. 3549 Capital Civ' Mall Drive Camp Hill, PA 17011 717 761 0897 Tel 717 731 8145 Fax March 21, 2003 PNCBANK James Jumper 226 1st Street Lemoyne PA 17043 RE: Nancy F. Jumper//5140032592 Date of Death: 01/06/2003 James, The balance in your mother's checking account on the date of death was $3931.45. The amount of accrued interest on the date of death was 68 cents. If you have any further questions regarding your mother's account please feel free to contact me. Regards, Mary A{ice Bitner Branch Service Manager 87/89/2883 13:85 7L773878-35 Mass Mutual Life Ins. Co. 1295 Stame Street SLamlom Hi60 SprLngfie!d, Iv~ 01111 NAlqCY E JUMPER 15 ROC~AWAY DRIVE C_~MP HILL PA 17011 h,,llh,,llh,,,,,Ih,,lll,,,Ihl,,,,Ih,,,ll,,,Ihhl,,I,,ll ASS UTUAI, BENEFIT MANAGEMENT ACCOUNT Page 1 PRIMARY STATE~4ENT ACCOUNT NLH~BER CLOSING DATE TAX ID NO: 052-26-2687 BENEFIT MANAGEMENT ACCOUNT NO. LAST STATEMENT . TOTAL AMOUNT ] NO. I TOTAL AMOUNT 14,153.87 1.55 ......... J-'"~ ACCOUNT ~%%NS~CTZONS DAT~ ........... AMOUNT ............. BALANCE... DESCRIPTION 0~/06 1.55 14,15~.42 CREDIT-INTEREST 06/06 14,155.42- 0.00 RATE HISTORY DATE ............ RATE 05/21 0.250% 820088498 BALANCE THIS STATE~4ENT WITHDRAWAL-CLOSING-CHECK CLOSEOUT-TREA~ CK DATE ............ RATE ****** CURRENT INTEREST RATE ****** INTEREST CREDITED YEAR-TO-DATE 0.250% ****** 16.17 ****** MINIMIIMBALANCE REMINDER IF YOUR ACCOUNT FALLS BELOW $1,000, IT WILL CLOSE AUTOMATICALLY. BALANCE + INTEREST WILL BE SENT TO YOU IMMEDIATELY AFTER THE 20TH DAY OF THE FOLLOWING MONT~. ********** END OF STATEMENT ********** NOTICH: See reverse sl~e fcr reconciliation of thls saatem~n= and Xm~ortant information. 789-~2 3400 Hartzdale Drive at Capital City Mall Drive · Camp Hill, PA 17011 · Phone (717) 761-0600 NANCY F. JUMPER ESTATE RECAP OF INVENTORY OF PERSONAL PROPERTY S SENTIMENTAL VALUE ONLY N NORMAL O OLD, NOT ANTIQUE A ALMOST NEW V VARIES B BROKEN, POOR CONDITION QTY DECSRIPTION CODE ESTIMATE OF VALUE 40 20 2 12 8 2 24 2 15 2 3 2 9 PLASTIC CHRISTMAS TREE WAFFLE IRON WOODEN CHILDREN'S DESK AND CHAIR SET DESK LAMP PORTABLE FAN HEAVY DUTY PLASTIC 3 SHELF SHELVING MISC BOOKS MISC. CHRISTMAS DECORATION VAPORIZER FOOD PROCESSOR VINYL LUNCH BOXES MISC. CHILDREN'S BOOKS CURTAINS, SETS STANDING FLOOR LAMP JIGSAW PUZZLES BOARD GAMES PURSE - CROCHETED "BELT" PURSE WALL PICTURES & FRAMES FAMILY MEMORABILIA, MISC. "KNICK KNACKS" PILLOWS IMITATION LEATHER "BRIEFCASE" SUITCASE, CLOTH WICKER BASKET ELECTRIC HAIR DRYER SEWING MACHINE FOLD-UP CARD TABLE CALLER ID BOX CHEAP PLASTIC DESK PHONE BATTERIES, ASST SIZES (POSSIBLY DEAD) "CROSS" PENS (DIFFERENT MANUFACTURER) METAL FOLDING CHAIRS APPROX. 3' x 3' WOODEN COFFEE TABLE 13" SHARP COLOR TELEVISON ONEIDA SILVERWARE SET DECORATIVE ALUMINUM HOTPLATE METAL LAPTOP TV TRAY 13" MIKASA CHRISTMAS CAKE SERVER (GLASS) BASIC FIRST AID KITS PLASTIC HAIRBRUSHES AND COMBS N O O N N A V V N N N N N N N N N N N S N N O N O O,B O N N N,B A O N N O N O N N N $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1.00 5.00 5.00 3.00 3.00 20.00 10.00 2.50 3.00 10.00 2.00 2.00 10.00 5.00 0.50 1.00 0.50 0.50 1.00 2.00 2.00 2.00 0.50 2.00 5.00 0.25 1.00 5.00 15.00 2.00 20.00 5.00 5.00 0.50 5.00 1.00 0.25 12 2 10 2 24 18 12 9 24 6 3 6 4 2O 5 2 12 14 2 60 24 8 24 TOOTHBRUSHES, UNOPENED IN BOX TOOTHPASTE TUBES, UNUSED RUBBER ICE BAG BATH SPONGE MISC. FIRST AID, GAUZE, BANDAGES,ADHES. TAPE SCENTED DECORATIVE CANDLE, UNUSED CLOTH PLACEMATS (SETS OF 6 AND 4) HAND MIRRORS CLOTH WASHCLOTHES BATH TOWELS HAND TOWELS CLOTH DISH TOWELS PAPER PLACEMATS TABLECLOTHS BEDSHEETS PILLOWCASES HANDMADE AFGHAN 60 WATT LIGHT BULBS STYROFOAM BOWLS & CHINETTE PLATES PLASTIC BOWLS ROOM DEODIRIZERS WAX CANDLES 14" x 7" TUPPERWARE CONTAINER BOX OF FACIAL TISSUES BOXES OF PLASTIC STORAGE BAGS CURTAIN RODS, 2 PIECES FOR I WINDOW CHEESECLOTH "DUSTER", 2 FT WOODEN HANDLE JACK STRAWS GAMES/BLOCKS POSSIBLE ANTIQUE, BUT PICES ARE BROKEN AND MISSING POTHOLDERS MISC. PAPER ART SUPPLIES METAL SERVING PLATTER ASST. PAPER & PLASTIC PICNIC SUPPLIES METAL COOKIE CUTTERS, CLOSE TO BEING "ANTIQUE CERAMIC PLATES SMALL CERAMIC CROCK SMALL GLASS CANDY JAR SMALL METAL BOOKCASE, 3 SHELF MISC. HARD AND SOFCOVER BOOKS HANGERS ROLLS CHRISTMAS WRAP, 2 UNUSED ELDON JUMPER'S RETIREMENT PLAQUE ELDON JUMPER'S FRAMED B.S. DEGREE US STATE QUARTERS AND MISC. COINS STEREO EQUIPMENT (PARTS?) CLOCK RADIO 50' COAXIAL TV CABLE MICROSONICS BIRD CALL PHONOGRAPH SET PAPER NOVELTY BEVERAGE NAPKINS FAMILY PHOTOS N N N N N N N N N N N N N N N N N N N N N N N N O N O N O N O N N N O N N N S S N B O,B A N N S $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1.00 2.00 0.50 1.00 0.50 3.00 1.00 1.00 5.00 2.00 1.50 0.25 3.00 5.00 2.00 5.00 4.00 1.00 2.00 1.00 2.00 1.00 0.25 3.00 0.25 0.25 1.00 1.00 5.00 3.00 20.00 2.00 0.50 1.00 5.00 5.00 0.25 1.00 19.50 5.00 0.50 100 200 3 100 2 20 48 ASST. MEMORABILIA(LIGHTER, COIN BANK, NOVELTY ITEMS) WOODEN ROCKING CHAIR 2 DRAWER METAL FILING CABINET CASIO FA2650A ADDING MACHINE 3 PIECE WOODEN DESK UNIT WHITE ENVELOPES JASON MODEL 26F BINOCULARS 4 ROLLS ADDING MACHINE TAPE RADIO SHACK EC3027 ADDING MACHINE ZENITH RADIO LOW POWER FIELD/OPERA GLASSES ASSORTED HARDCOVER ATLASES NOTEBOOK PAPER AND GRAPH PAPER CLIPBOARD 3 DOZEN 1.5 VOLT WATCH BATTERIES HI-Q "HEXED" GAME RADIO SHACK OUTDOOR THERMOMETER BOSTON ELECTRIC PENCIL SHARPENER LINT BRUSH 65 YR OLD BIBLE PICTURE CARDS SWISS ARMY KNIFE METAL JOHN WEITZ BRAND MEN'S WATCHBAND WEBSTER'S DICTIONARY PORTABLE ALARM CLOCK/RADIO COLORED MEAD FILE FOLDERS SMALL PRINTS OF PAINTINGS APRIL 2002 SPRINT PHONEBOOK FRAMED "MUTSS" COMIC STRIP BLOOD PRESSURE MONITOR UNOPENED "PILOT" PEN SELF-UPDATING ELECTRONIC CLOCK s $ o $ 5.oo O $ 4.00 O $ 1.00 O $ 25.00 N $ 2.00 N $ 5.00 N $ 1.00 O $ 1.00 O.B $ - O $ - O,B $ 2.0O N $ 0.50 0 $ 0.25 N $ 2.00 O $ 0.25 N $ 1.50 O $ O.25 N $ 0.25 B $ 3.00 A $ 10.00 N $ 1.00 O $ 2.OO O $ O.5O a $ 3.00 O $ O.25 N $ N $ 0.25 N $ 10.00 N $ 0.50 N $ 5.00 BOXED FOOD ASST CLEANING SUPPLIES, SPRAY CONTAINERS ETC... KITCHEN UTENSILS - MICROWAVE OVEN IRON $ - $ 40.00 4 CUPS,2 TEAPOT, 2 GRAVYBOAT, 2SMALL PLATTER, 3 WICKER BASKET, 3 PLASTIC BOWL,PIE PLATE, GRINDER, OJ SQUEEZER, SIFTER, NUT CHOPPER, METAL GRATER, JAR OPENER, 4 PIE PAN, 30 COOKIE CUTTER, THERMOS, 4 PLASTIC PITCHER, 2 CERAMIC PITCHER, SERVING BOWL, TOOTHPICKS, ROLLING PIN, 10 CANDLE(USED), METAL PAIL, 8 POTHOLDER KNIVES, FORKS, SPOONS, 12 POTS, 6 MIXING BOWLS, 3 CASSEROLE DISH, 2 MUFFIN PAN, 2 STRAINER, 2 FRYING PAN, PAPER TOWEL HOLDER, 50 STORAGE CONTAINER, 3 DISH HOLDER, 2 DEVILED EGG HOLDER, FRYING PAN, 3 PLATTER, 24 BOWL, 19 CUP, 30 PLATE, BUTTERDISH, SUGAR AND CREAM CONTAINERS, ELECTRIC CAN OPENER, BLENDER, COOKIE SHEET, 10 COOKING KNIFE, 6 SPOONS AND SPATULAS, 3 HAND CAN OPENER, ASST HAND UTENSILS, 10 BAKING PAN, 2 COOKIE RACK 10 MEASURING CUP, 20 COOKING PAMPHLET, 4 GLASS COASTER N $ 7.00 N $ 3.00 6 2O 2 MIXERS N $ 3.O0 WOODEN TABLE AND CHAIRS, ALMOST ANTIQUE O $ 75.00 WOODEN DESK O $ 20.00 BATTERY POWERED WALL CLOCK N $ 1.00 LIGHTBULBS AND MATCHES $ MARBLES, PUZZLE BOOKS, JIGSAW PUZZLE, N $ 1.00 WOODEN STEP STOOL O $ 1.00 TELEPHONE N $ 4.00 PLAYING CARDS AND DICE N $ 1.00 ASST. OFFICE SUPPLIES- PENS, TAPE, NOTECARDS, PENCIL N $ 2.00 3 SCISSORS SHOELACES, BATTERIES, NAIL CLIPPERS O, B $ DUST BUSTER N $ 2.00 TOASTER N $ 2.00 17 NYLONS, 2 WASHBAG, STRING, BRAS, GIRDLES, SOCKS $ 15 HEAVY BLANKET, 5 SHEET, 4 PILLOWCASES,3 HOMEMADE N $ 18.50 3 LIGHT BLANKET PANASONIC PHONE N $ 7.00 ELECTRIC BLANKET N $ 1.00 US FLAG N $ 5.00 CLOTH SUIT CARRIER N $ 1.50 11 DRESSER COVER, 6 TABLECLOTH, 6 CROCHETED RESTS, N $ 8.50 6 DRESSER MAT, CHAIR BACK COVERS DRESS, 21 SWEATER, CROCHETED SHAWL, 14 LONGSLEEVE N $ 35.00 JACKET, 26 T-SHIRT, 4 LIGHT PANTS, CAMISOLE, 7 HOUSECOAT, 9 PAJAMA SLIP, SLIPPERS, 20 BELT, 10 SCARF, 2 NEW GLOVES, 3 OLD GLOVES, 3 SWEATSHIRT, 6 PANTS, 50 BLOUSES, DRESSES & SHIRTS ASST BABY CLOTHES N $ 2.00 CEDAR CHESTS (CLOSE TO BEING ANTIQUE) O $ 40.00 LAMP N $ 11.00 STUFFED CAT A $ 5.00 4 APRON, 11 HANKERCHIEF, LEG WARMERS, 3 BABY BIB, N $ 4.00 SAFETY PINS, 2 TINS, BUTTONS, SMALL WICKER BASKET, SE N $ 4.50 AND SUPPLIES, BACKSCRATCHER, SHOEHORN,7 COMBS AND BRUSHES, NAIL KIT,7 PURSE, 2 COIN PURSE MEDALLION, DIPLOMA AND PHOTO, PLATES PAINTED BY CHI S $ ASST COSTUME JEWELRY, CAMEO, 3 PINS N $ 8.00 TRAVEL ALARM N $ 1.00 PILLOW N $ 2.00 MIRROR O $ 2.00 HIGHBOY DRESSER O $ 40.00 PLASTIC COOLER N $ 1.00 NECKTIE O $ 0.50 VACUUM CLEANER N $ 10.00 "BROWNIE" CAMERA O $ 11.00 BOY SCOUT MEMORABILIA, OLD BOWLING SHOES S $ 5 BASKET, MUG, HANGERS, HAT, SHOESHINE KIT, WRAPPING N $ 3.00 PAPER CUPS AND PLATES,2 WOOD BOX, DOG STATUE, JAR, FABRIC MILKCAN O $ 1.00 SUITCASE SET N $ 3.00 MISC.MEDICINE CABINET ITEMS - OINTMENT, LOTION, ETC... $ 2 13 24 40 2 PLASTIC TRASH CAN $ 0.25 MISC. BATHROOM CLEANING SUPPLIES $ ENCLOSED CAT LITTERBOX $ 5.00 SOAP, SHAMPOO $ _ 3 WOMEN SUNHAT, LONDON FOG JACKET LINER, 5 SWEATER, 2 RAIN JACK $ 15.00 8 WINTER COAT, 6 SPRING JACKET, 2 PAIR WOMEN'S BOOTS, 1 PAIR MEN'S BOOTS, 10 WINTER SCARF, 6 WINTER HAT, 16 PAIR GLOVE AND MITTEN, STADIUM CUSHION AND COVER N $ 0.25 MOUNTED US FLAG, SMALL US FLAG O $ 1.00 LAWN CHAIR N $ 1.00 MINI UMBRELLA N $ 4.00 WOODEN TOY CHEST O $ 5.00 SIDEWALK CHALK $ PLASTIC PLANT POT N $ 1.50 ALUMINUM EXTENSION LADDER O $ 3.00 ALUMINUM STEP LADDER N $ 3.00 2HP ELECTRIC EDGER N $ 10.00 ELECTRIC HEDGE TRIMMER N $ 10.00 PAINT & PAINTING SUPPLIES N $ 5.00 2 GARDEN RAKE,PRUNING CLIPPERS, AXE,2 BROOM, 2 SNO O,N $ 3.00 3 METAL TRASH CAN, 1 HEAVY PLASTIC TRASH CAN N $ 3.00 BIRD FEEDER N $ 5.00 50' ELECTRIC EXTENSION CORD N $ 3.00 SNAPPER LAWN MOWER N $ 25.00 SPREADER N $ 10.00 1 SET PVC LAWN FURNITURE N $ 25.00 GARDEN HOSE N $ 1.00 METAL GAS CAN N $ 0.25 PLASTIC BUCKET N $ 0.25 MISC. STORAGE CONTAINERS N $ 1.00 METAL TOOL CABINET O,B $ 1.00 ASSORTED HAND TOOLS N $ 3.00 ASST. HOUSE CLEANING SUPPLIES $ MAILBOX O $ 0.50 CARD TABLE O $ 0.25 ASST. MEMORABILIA, KNICK-KNACKS, BOOKS, CHURCH BULL S $ WALL PICTURE AND FRAME O $ 1.00 WOODEN ROCKING CHAIR, CLOSE TO ANTIQUE O $ 5.00 METAL TV TRAY W/FOLDING LEGS O $ 1.00 LA-Z-BOY RECLINER O $ 10.00 PLASTIC MILK CRATE N $ 1.00 SOFA - FOLD OUT BED N $ 25.00 CROCHETED MORSE COAT OF ARMS S $ SMOKE ALARM N $ 1.00 DECORATIVE DESK LAMP O $ 10.00 SMALL WOODEN TABLE O $ 2.00 2 SHELF WOODEN BOOKSHELF O $ 3.00 ASST. BOOKS, BIBLES O,S $ 5.00 PURSE N $ 0.50 LAUNDRY BASKET N $ 0.25 COFFE TABLE - CERAMIC TOP O $ 3.00 2 3 250 18 TAPE VIDEO TAPE HOLDERS 10 ORIGINAL VIDEOCASSETTES, 30 "RECORDED" VIDEO CAS FLASHLIGHTS RECORD CABINET RECORDS - EST. 150 OUT OF PRINT IN GOOD CONDITION 25" RCA COLOR TV WITH REMOTE QUARTZ LADIES WRISTWATCH OLD REFRIGERATOR OLD WASHER AND DRYER N N N N O,N N N $ $ $ $ $ $ $ $ $ $ 2.00 10.00 3.00 5.00 75.00 50.00 5.00 25.00 100.00 1,238.75 REV~1510 EX + (1-97X1} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NANCY F. JUMPER SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2103-0055 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF DECD'S TAXABLE ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH INTEREST EXCLUSION VALUE NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE} 1. James R. Jumper, Trustee of Nancy F. Jumper Irrevocable Trust dated June ~7, 2002 - Real estate - 15 Rockaway Drive, Lower Allen Township, iCumberland County, Pennsylvania - transferred by deed dated June 7, 2002 $104,500.00 100.0% $3,000.00 $101,500.00 2. Nancy F. Jumper Irrevocable Trust dated June 7, 2002 - cash transferred on June 14, 2002 $230,937.61 100.0% $230,937.61 TOTAL (Also enter on line 7, Recapitulation) $332,437.61 (If more space is needed, insert additional sheets of the same size) EV-1511 EX + (1-97Xl) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NANCY F. JUMPER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 2103-0055 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 5. 6 7. 8. 9, FUNERAL EXPENSES: James R. Jumper - reimbursement for dinner after funeral ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) James R. Jumper Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 226 First Street 168-56-6422 City Lemoyne State PA Zip 17043 Year(sl Commission Paid: Attorney Fees - Rupp and Meikle (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Register of Wills, Probate, Letters, Short Certificates Tax Return Preparer's Fees Patriot News - Advertising Estate Cumberland Law Journal - Advertising Estate Register of Wills o Filing Inventory and 1500 Return Notary Fees Appraisal Solutions - real estate appraisal Zip - Samuel Barbush - 2002 1040 and PA 40 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $179.00 $2,345.00 $4,400.00 $110.00 $375.00 $182.05 $75.00 $28.00 $15.00 $275.00 $7,984.05 NANCY F. JUMPER 1500 INHERITANCE TAX RETURN SCHEDULE H ITEM 2 - ATTORNEY'S FEES EXPLANATION A substantial part of the legal fees were incurred in working out a Family Settlement Agreement by and among the children of the Testatrix REV-1512 EX + (1-97Xl) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NANCY F, JUMPER SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIESr & LIENS FILE NUMBER 2103-0055 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 2. 3, 4. 5. 6. 7. 8. 9. National City Bank - credit card balance Eye Care Plus - eye exam UGI Utilities - gas services Pa. American Water Co. - water services Verizon - telephone services PPL - electric services Comcast Cable - cable tv services David Jumper - caretaker fee for residence Cleve Frederickson Ubmry - balance of pledge Bonnie Miller, Treasurer - 2003 real estate taxes - local and county TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) $123.16 $10.00 $96.37 $43.67 $181.28 $190.67 $113.49 $200.00 $2,000.00 $400.55 $3,359.19 REV-1513 EX + (9-00)) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF NANCY F. JUMPER FILE NUMBER 2103-0055 NUMBER L RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] David Lee Jumper 15 Rockaway Drive Camp Hill, PA 17011 Joyce Eileen Kreuter 519 McBath Street State College, PA 16801 Amy Carol Zullo 814 Hummel Avenue Lemoyne, PA 17043 By Will By Irrevocable Living Trust By Will By Irrevocable Living Trust By Will By Irrevocable Living Trust James Richard Jumper By Will 226 First Street By Irrevocable Living Trust Lemoyne, PA 17043 ~opy of dlspositive pages and signature page of Nancy F. Jumper In'evocable Living Trust attached. Son D~ughter Daughter ~on 1/4 personal property 1/4 residue of trust 1/4 personal property 1/4 residue of trust 1/4 personal property 1/4 residue of trust 1/4 personal property 1/4 residue of trust :NTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $0.00 (If more space is needed, insert additional sheets of the same size) NANCY F. JUMPER IRREVOCABLE TRUST AGREEMENT THIS TRUST AGREEMENT is entered into on the date set forth on the signature page hereof, by and between NANCY F. JUMPER of 15 Rockaway Drive, Camp Hill, PA 17011, as Settlor, and JAMES R. JUMPER of 226 First Street, Lemoyne, PA 17043, as Trustee. ARTICLE I TRUST PROPERTY The Settlor has heretofore transferred and delivered or will transfer and deliver to the Trustee, without consideration, the property described in Schedule A attached hereto. Additional property, real or personal, or any interest therein, acceptable to the Trustee, may be transferred to this trust by the Settlor or any other person. The Trustee agrees to hold, manage, and distribute the property described in Schedule A and all other property hereafter received (the "Trust Estate"), in trust, as hereinafter provided. This Trust shall be known as the NANCY F. JUMPER IRREVOCABLE TRUST. A. During the Settlor's Lifetime. The income of this Trust shall be paid to the Settlor for and during her life, at such times as elected by her, but she shall elect to take the Trust income or not to take the Trust income, at least annually. B. Prohibition Against Distributions of Corpus to Settlor. Notwithstanding anything contained in this instrument to the contrary, and without exception of any kind or nature, Settlor hereby renounces all interests, either vested or contingent, including reversionary interests and possibilities of reverter, which Settlor might at any time otherwise be held to have in the corpus of any trust hereunder and, except as otherwise provided herein, Trustee is not authorized to make distributions of the corpus of this Trust to Settlor, directly or indirectly. C. Division of Trust Into Separate Shares Upon Death of Settlor. Upon the death of the Settlor, the Trustee shull divide the balance of the trust estate (and any additions thereto from any source) into separate equal shares as follows:, one (1) such equal share shall be paid to each child of Settlor then living and one (1) such equal share shall be set aside for each group composed of the living issue of a deceased child of Settlor on the principle of representation. D. Each share for the children of a predeceased child of the Settlor shall be held in separate and discrete Trusts for his or her maintenance, education, health and welfare. Such part or parts of the income and/or corpus of the Trust may be paid to or for the benefit of each such child and such part or parts of the income which are not so paid shall be accumulated and made a part of the corpus of the Trust. At the time each child attains the age of 22 years, he or she shall receive one-half of the balance of his or her Trust corpus and at the time such child attains the age of 26 years he or she shall receive the balance of his Trust corpus together with any accumulated and undistributed income, at which time his or her Trust shall terminate. ARTICLE II DISTRIBUTIONS OF CORPUS The Trustee shall have the discretion to distribute corpus to or for the benefit of the children of the Settlor for support, health, education and maintenance, taking into consideration the value of the Trust estate, the relative needs of each Beneficiary, and any other factors the Trustee believes to be relevant. The Trustee may make distributions to any one or more of the Beneficiaries. No Beneficiary shall have any ascertainable right, title or interest to any portion of the Trust estate, whether determined actuarily or otherwise and the Trustee shall have the discretion to completely withhold distributions from any one Beneficiary. Any distributions made shall be charged to the Trust estate as a whole and shall not affect the amount distributed to any Beneficiary upon termination of the Trust. A Trustee - Beneficiary may not make distributions to himself / herself for any reason without the approval of all of the other then living Beneficiaries and if there are no other then living Beneficiaries, without the approval of a Trust Officer of a bank in the Harrisburg, PA area. ARTICLE III CERTAIN DISTRIBUTIONS AND MANAGEMENT OF CERTAIN ASSETS A. Instruction About Qualified S Corporation Trust. The purpose of this instruction is to be sure that if any trust the Trustee creates under this document holds stock in one or more S Corporations, that trust will qualify as a Subchapter S Trust under Code Section 1361 as it then exists or is amended. Therefore, if any trust under this document becomes the owner of any stock in an S Corporation, the Trustee of that trust shall follow the provisions of that trust to the extent those provisions are not inconsistent with this instruction; and regardless of any other provisions of that trust, the trustee shall follow these instructions to preserve the trust's qualification and to prevent the corporation from losing its S status: There shall be only one income beneficiary of that trust. All income of that trust (within the meaning of Code Section 643(b)) shall be distributed to the beneficiary thereof at least annually. The Trustee's distribution, if any, of the trust's principal shall be to only the income beneficiary during that beneficiary's lifetime. 2 TRUSTEES' SIGNATURE IN WITNESS WHEREOF, the parties hereto have execUted and delivered this Trust in Camp Hill, Cumberland County, Pennsylvania. Trustee SETTLOR'S SIGNATURE The undersigned Settlor certifies that she has read the foregoing Agreement and Declaration of Trust, and that it correctly states the terms and conditions under which the Trust Estate is to be held, managed and disposed of by the Trustee. The undersigned Settlor approves of this Trust in all particulars and requests the Trustee to execute it. At Camp Hill, Cumberland County, Pennsylvania. Nancy F. Jumpe~,~Settlor WITNESSES The above Instrument was executed in our presence by the Trustee and the Settlor. ~. l Witness Date:?) Witness 16 Register of Wills Cumberland INVENTORY County, Pennsylvania Estate of Nancy F. Jumper No. 2103-0055 also known as Date of Death JanuarY6, 2003 , Deceased Social Secudty No.: 052,26-2687 Personal Representative(s) of the above Estate, deceased, vedfy that the items appearing in the following inventory include all of the personal assets wherever situate end all of the real estate in the Commonwealth of Pennsylvania of said, Decedent that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and th Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We vedfy that the statements made in this inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. I.D. No.: 01597 J,-, R. JUMPER, TOR Address 355 N 21't St., Ste. 205 Dated camp Hill, PA 17011 717~761,3459 Telephone: Legacy Bank Certificate of Deposit - No. 100078856 Susquehanna Valley Federal Credit Union Sharo Account No. 90300 Share Account No. 356300 Description PNC Bank Checking Account No. 5140032502 Massachusetts Mutual Benefit Management Account No. 820088498 1999 Chevrolet Lumina Household Property Susquehanna Valley Credit Union Insurance Death Benefit Total from Continuation Page(s) (Attach additional sheets if necessary) Total: Value $15,079.60 $490.57 $5,157.89 $3,932.13 $14,139.83 $6,999.00 $1,238.75 $490.47 $0.00 $47,528.24 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DZVZSTON DEPT. 280601 HARRISBURG, PA 17118-0601 CONHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT~ ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-1647 EX AFP (gl-B6) HERBERT G RUPP JR ESQ RUPP & HEIKLE $55 N 21ST ST STE 205 CANP HILL PA 1701"1 DATE 10-27-2005 ESTATE OF JUHPER DATE OF DEATH 01-06-2005 ...~FILE NUNBER 21 05-0055 '~]COUNTY CUHBERLAND ACN 101 I Amount Rem/fred CUT ALONG THIS LINE NANCY HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAHD CO COURT HOUSE CARLISLE; PA I70I$ RETAIN LOWER PORTION FOR YOUR RECORDS 4 REV-1547 EX AFP (01-03) NOT/CE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF JUHPER NANCY F FILE NO. 21 03-0055 ACN 101 DATE 10-27-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Rea1 Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (5) 4. Hortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Adm. Costs/Hisc. Expanses (Schedule H) (9) 10. Debts/Nortgage LiabLlities/Liens (Schedule I) (10) 11. Total Deductions 12. Nat Value of Tax Return ~7~037.77 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper port,on .00 of this form ~ith your tax payment. 7,98~.05 3.359.19 (ll) 11 .~.Z~ (12) 368,132. ASSESSNENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rata 17. Amount of Line 14 at Sibling rata 18. Amount of Line 14 taxable at Collateral/Class B rata 19. PrLncipel Tax Due TAX CREDITS: PAYHENT RECE/PT DISCOUNT (+J DATE NUHBER ~NTEREST/PEN PAID (-) 0~-0~-2003 CD002396 828.30 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDIT/ONAL INTEREST. 15. 14. NOTE: reflect figures that include the total of ALL returns assessed to date. (is) .00 x O0 = .00 (16) 368,13Z.lq x OqS= 16,565.95 (17) . O0 x 12 = .00 (18) .00 x 15 = .00 (19)= 16,565.95 AHOUNT PAID 15,950.00 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J} (13) . O0 Nat Value of Estate Subject to Tax (14) 368,131. lq Zf an assessment was issued prev/ously, lines 1~, 15 and/er 16, 17, 18 and 19 w111 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 16,778.30 212.35CR .00 212.35CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS.) 332~R37.61 (8) 379,R75.38 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December ZZ, 1981 -- if any future interest in the estate Js transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. To fulfill the requirements of Section 110,0 of the Inheritance and Estate Tax Act, Act Z$ of Z000. (71 P.S. Section 910,0). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available et the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special g0,-hour ansaaring service far forms ordering: 1-800-:561-1050; services for taxpayers eith special hearing end / or speaking needs: 1-800-q0,7-:5010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloeance cf deductions, ar assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty [60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17128-1011, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of IndividuaI Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. If any tax due is paid within three (:5) calendar months after the decadent's death, a five percent (5Z) discount of the tax paid is alloeed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you advid appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000160,. Ali taxes which became delinquent on and after January 1, 1981 mill 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 1981 through 200`5 ere: Interest Daily Interest Daily Tnterast Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207' . 00050`8 1987 97, . 00020,7 1999 71 · 000192 198:5 16Z .0000,38 1988-1991 llZ .goo`sOl 2000 8Z .000219 1980, 117, .000:501 1991 9Z .00020`7 ZOO1 97, .00020`7 1985 1:51 .000:556 199:5-1990, 72 .000192 ZOOZ 61 .000160` 1986 101 .000270` 1995-1998 9X .00020`7 200:5 5Z .0001'57 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY ZNTBREST 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TNHERTTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (0]-05~ HERBERT G RUPP JR ESQ RUPP & HEIKLE 555 N 21ST ST STE 205 CAMP HILL PA 17011 DATE 12-01-2005 ESTATE OF JUMPER DATE OF DEATH 01-06-2005 FILE NUHBER 21 05-0055 COUNTY CUHBERLAND ACM 101 Amount Remitted NANCY MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper port/on of this form w/th your tax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP C01-05) INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF JUHPER NANCY F FILE NO. 21 05-0055 ACN 101 DATE 12-01-2005 THIS STATENENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-27-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 16,565.95 PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~ 828.50 04-04-2005 11-12-2005 CD002596 REFUND .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CE}, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR [NSTRUCTIONS. 15,950.00 212.35- TOTAL TAX CREDIT 16,565.95 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 HERBERT G. RUPP, JR. RICHARD C. RUPP ANN MEIKLE ERIKSSON (1954-82) LAW OFFICES RUPP AND MEIKLE A PROFESSIONAL CORPORATION 355 NORTH 21ST STREET, SUITE 205 tAMP HILL, PA 17011 (717) 761-3459 E-MAIL: RUPPLAW I~AOL.COM April 14, 2004 MAILING ADDRESS P.O. BOX 395 CAMP HILL, PA 17001-0395 TELEFAX: (717) 730-0214 Ms. Glenda F. Strausbaug Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Dear Ms. Strausbaug Please find enclosed original and copy of Status Report Under Rule 6.12 for the above-referenced Estate. Please file the original and return the time-stamped copy to me in the enclosed self-addressed stamped envelope. Thank you. HGR/lin Enclosures (3) Yours sincerely, ~upp, Jr. Name of Decedent: STATUS REPORT UNDER RULE 6.12 Nancy F. Jumper Date of Death Will No.: Admin. No.: 21-03-0055 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: State whether administration of the estate is complete: Yes X No If the answer is No, state when the personal representative reasonably believes the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes No X bo Co The separate Orphans' Court No. (if any) for the personal representative is: Did the personal representative state an account informally to the parties in interest9 Yes ~ No - ' do Copies of receipts, releases,joinders and approvals of form or informal accounts maybe filed with the Clerk of the Orphans' Court and may be attached to this report. Previously filed on Date: 4/14/04 Herbert G. Rupp, Jr., Esquire Name (Please type or print) 355 N 21st St., Ste. 205, Camp Hill, PA 17011 Address 170. 717-761-3459 Telephone Number -~¢E Capacity: Personal Representative X Counsel for personal representative EXHIBIT D Savings Bond Calculator Page 1 of 3 '12/2002 Bond Series Denomination t4soo Serial Number # Bonds To~! Price To~l Interest 31 $9,600.00 $25,871.04 Issue Serial Number Issue Date Series Denom Price 57262407 01/1989 EE $500 $250.00 57262406 01/1989 EE 500 250.00 57262405 01/1989 EE 500 250.00 57262404 01/1989 EE 500 250.00 57262403 01/1989 EE 500 250.00 57262402 01/1989 EE 500 250.00 57262401 01/1989 EE 500 250.00 57262400 01/1989 EE 500 250.00 57262399 01/1989 EE 500 250.00 57262398 01/1989 EE 500 250.00 57262397 01/1989 EE 500 250.00 57262396 01/1989 EE 500 250.00 75408773 01/1989 EE 1,000 500.00 75408772 01/1989 EE 1,000 500.00 75408771 01/1989 EE 1,000 500.00 75408770 01/1989 EE 1,000 500.00 75408769 01/1989 EE 1,000 500.00 75408768 01/1989 EE 1,000 500.00 Issue Date Interest Value $289.40 $539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 Total Value YTD Interest $35,471.04 $1,379.52 Interest Next Final Rate Accrual Maturity Note 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 file://H:\Glant,%20Ira\Savings%20Bond%20Calculator%20Glant.htm 2/24/2003 Savings Bond Calculator Page 2 of 3 214675294 03/1976 E 214675293 03/1976 E 214675292 03/1976 E 214675291 03/1976 E 214675290 03/1976 E 214675289 03/1976 E 214675288 03/1976 E 214675287 03/1976 E 214675286 03/1976 E 212397296 03/1976 E 212397295 03/1976 E 213519366 03/1976 E 213519365 03/1976 E l [ Viewing Bonds 1-31 200 150.00 200 150.00 200 150.00 200 150.00 200 150.00 200 150.00 200 150.00 200 150.00 200 150.00 500 375.00 500 375.00 1,000 750.00 1,000 750.00 788.56 788.56 788.56 788.56 788.56 788.56 788.56 788.56 788.56 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 938.56 4.00% 03/2003 03/2006 1,971.40 2,346.40 4.00% 03/2003 03/2006 1,971.40 2,346.40 4.00% 03/2003 03/2006 3,942.80 4,692.80 4.00% 03/2003 03/2006 3,942.80 4,692.80 4.00% 03/2003 03/2006 Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty ME Matured (Exchangeable for MN Matured (Not Exchangeable for HH) Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator ~ C C C' file://H:\Glant,%20Ira\Savings%20Bond%20Calculator%20Glant.htm 2/24/2003 EXHIBIT E Joseph James Jewelers TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry busin~es, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: NAME: Ira Giant ADDRESS: 2398 Famham Creek Road Warsau VA 22572 we estimate the value as listed for insurance or other purposes at the current retail value, excluding Federal and other taxes. In making this Appraisal we DO NOT agree to purchase or replace the ~rticl~. DESCRIPTION One United States $3.00 gold piece. The coin is dated 1878 and is in very f'me condition. The reverse of the coin has lead contamination and a clasp. Value: $100.00 JAME~,~. I~AVIS P.G. March 10,2003 The foregoing Appraisal is ma~ ~.~ t~ unders/eaglding thg the Apl~raiser ~sumes go liability ~vith respecl, t0,,ang, ac.4ila~Lmay btxtal~n.~a thg,h,asis o.f..this. ABPraisal. du-~ast Ma~n btreet * rvlecnamcsDurg, ~ 't /UDD ' t/'~/J/~b-~E~z~ Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of [RA B. GLANT also known as , Deceased No. 21-03-0056 Date of Death 12/28/2002 Social Security No. 717 - 10- 6703 IRA B GLANT, Jr., Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Edmund G. Myers I.D. No.: 20558 Address: P. O. Box 109 Lemoyne, PA 17043-0109 Telephone: 717/761-4540 Signature: ~ ,(~"~ ~ ~~. ~_ Signature: IRA B GLANT, Jr. ~ Address: 2398 Farnham Creek Road Warsaw, VA 22572 Telephone: 804/394- 2337 Dated: Description (See continuation page(s) attached) Value (Attach additional sheets if necessary) Total: ~':~ 265,868.59 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (199Z) Estate of: Date of Death: County: IRA B. GLANT 12/28/2oo2 Cumberland INVENTORY CASH: ARK Money Market Account held for the benefit of the IRA GLANT Trust C.P. Medical Group - Refund due to overpayment Prudential Financial Life Insurance Policy M06372627 PERSONAL PROPERTY: One United States $3.00 Gold Piece dated 1878. Appraised by Joseph James Jewelers. STOCKS/LISTED: 2.000 shares American Financial Group, Inc. Ohio 2,377.580 shares ARK Funds - Value Equity Instl. 2,540.650 shares ARK Funds INTER FIX INST 2,548.420 shares ARK Funds Short Term Bd Ins 6,014.67 23.82 5,644.75 100.00 45.76 17,285.01 26,422.76 25,458.72 11,683.24 100.00 2,572.016 shares ARK Funds US Government Bonds Ins. 1,336.898 shares ARK FDS - Blue Chip Inst. 2,159.309 shares ARK Funds Equity Inc. Ins 2,432.432 shares ARK Funds Eq. Index Instl 111.919 shares ARK Funds Small Cap. Instl. 232.739 shares ARK Funds - Mid Capital Instl. 2,500.000 shares ARK Funds - Income PTFL 159.642 shares Harbor Fund Intl Fd Instl 126.000 shares Penn Treaty American Corp. 51.000 shares Wachovia Corporation 2nd New .26,054.52 16,417.11 17,382.44 17 927.02 1,369.89 2,325.06 26 175.00 4,351.84 220.82 1,866.86 BONDS: United States Savings Bonds Series E and Series EE 35,471.04 183,302.81 35,471.04 REAL ESTATE/PA: 9.45 Acres of Real Estate located on Dark Hollow Road, Wheatfield Township, Perry County, Pennsylvania. Deed dated January 6, 1961 and recorded in Volume 166 Page 54. Tax Parcel Number: 290,116.00-102~000. 35,311.50 TOTAL RECEIPTS OF PRINCIPAL ............... 35,311.50 265,868.59 -3- 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 003052 MYERS EDMUND G 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 DUPLICATE ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ fold 101 82,328.57 ESTATE INFORMATION: SSN: 717-10-6703 FILE NUMBER: 2103-0056 DECEDENT NAME: GLANT IRA B DATE OF PAYMENT: 09/24/2003 POSTMARK DATE: 09/23/2003 COUNTY: CUMBERLAND DATE OF DEATH: 12/28/2002 REMARKS: TOTAL AMOUNT PAID: IRA B GLANT JR (EXECUTOR) C/O EDMUND G MYERS ESQ 82,328.57 SEAL CHECK# 1009 INITIALS' JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS ?-// BUREAU OF INDTVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z&0601 HARRISBURG, PA 17128-0601 CONHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX EDHUND G MYERS JOHNSON ETAL PO BOX 109 ~ LEMOYNE PA 170~ DATE 11-10-2005 ESTATE OF GLANT DATE OF DEATH 1Z-Z8-ZOOZ FILE NUMBER 21 05-0056 COUNTY CUMBERLAND ACN 101 Amount Rea/~ed REV-1Sgi7 EX AFP C01-03) IRA B HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THXS L/NE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GLANT IRA B FILE NO. 21 03-0056 ACN 101 DATE 11-10-2003 TAX RETURN NAS: { X} ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~a (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership Interest (Schedule C) ~'. Nor~geges/No~es ReceJ. vable (Schedule D) 5. Cash/Bank Deposi~s/Nisc. Personal Proper4:y (Schedule E) (S) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To4:aZ Asse~s APPROVED DEDUCT]:ONS AND EXEHPTZONS: 9. Funeral Expenses/Adm. Cosmos/Misc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage Llabili'cies/L/ens (Schedule I) (10) 11. To,al Deductions 12. Na~ Value of Tax Re~urn 35/311.50 218,773.85 .00 .00 6,158.q9 .00 NOTE: To insure proper cred/~ ~o your account, subm/~ ~he upper portion of ~h~s fore w/~h your ~ax pay.en~. 5,722.11 1~q19.58 (11) 7.141 (12) 276,691.76 15. lq. NOTE: ASSESSHENT OF TAX: 15. A.oun'l: of L/ne 1~ a~ Spousal ra~a 16. A.oun~ of Line le ~axabZe a~ Lineal/Class A ra~e 17. A.oun~ of L/ne lq a* Sibling ra*a 18. A.oun~ of L/ne lq ~axabla a~ Collateral/Class B ra~a 19. Pr/ncJ )al Tax Due TAX CREDZTS PAYtlENT KECEZPT UT$COUNT DATE NUMBER INTEREST/PEN PA/D (-) 05-28-2005 CD002565 500.00 09-25-2005 CD005052 . O0 INTEREST IS CHARGED THROUGH 11-25-2005 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE (1.;) .00 X O0 = .00 (16) 276,691.76 x 0~5= 12,~51.15 (17) .00 x 12 = .00 (lB) .00 X 15 = .00 (19)= 12,~51.1S AHOUNT PATD 9,500.00 2,328.57 Char/~able/Govarn.en~al Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0 Ne~ Value of Es~a4:e Sub,ac4: 4:o Tax (lq) 276,691.76 Z~ an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 wlll reflect figures that include the total of ALL returns assessed to date. 12,328.57 122.56 .97 125.5S ( IF TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 25/609.61 (S) 285,855.~5 RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of Z000. (TI P.S. Section 9140). PAYHENT= REFUND (CR): OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which ems not requested on the Tax Return, say ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at the Office of the Register of Nills, any of the Z5 Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: 1-800-S6Z-ZOSO; services for taxpayers with special hearing and / ar speaking needs: 1-800-447-50Z0 (TT only). Any party in interest not satisfied with the appraisement, elloeanca, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object .ithin sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZl, Harrisburg, PA 171Za-IOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviea Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone [717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax end interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, ar 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 rata of six (6Z) percent per annum calculated at e daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 mill bear interest et a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department cf Revenue. The applicable interest rates for 198Z through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 198Z ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1985 16Z .000458 1988-1991 Ill .000~01 2000 8Z .000219 1984 llZ .000501 199Z 9Z .000247 ZOOX 9Z .O00Z47 1985 15Z .000556 1995-1994 72 .O0019Z ZOOZ 6Z .000164 1986 lOX .000274 1995-1998 9Z .000247 ZOO5 5Z .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after tho interest computation date shown on the Notice, additional interest must bo calculated. LAW OFFICES JOHNSON, DUFFIE, STEWART g WEIDNER 301 MARKET STREET P. O. BOX 100 LEMOYNE, PENNSYLVANIA 17043-0109 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL ,70 i 3+390 i 02 I,,,llh,,lll,,,,,,ll,,Ih,,Ih,,li,ll,,,,, JERRY R. DUFFIE RICHARD W. STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE RALPH H. WRIGHT, JR. DAVID J. LANZA MARK C. DUFFIE MELISSA PEEL GREEVY MICHAEL J. CASSIDY ROBERT M. WALKER Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL Dear Register: LAW OFFICES JOHNSON, DUFFLE, STEWART & WEIDNER i Professional Corporation 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WEBSITE: www.jdsw, com TELEPHONE 717-761-4540 FACSIMILE 717-761-3015 E-MAIL mail@jdsw, com November 21, 2003 Re~ HORACE A. JOHNSON COUNSEL TO THE FIRM E-MAIL dlw@jdsw.com Estate of Ira B. Giant SSN: 717-10-6703 Date of Death: December 28, 2002 Your File No. 21-03-0056 Enclosed please find Estate Check No. 1014 in the amount of $123.53. This payment represents additional tax due including interest. Please provide a receipt along with the enclosed copy of this correspondence, time stamped and returned in the enclosed self-addressed stamped envelope. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this matter. Very truly yours, /JONSON, ~UFFIE, STEWART & WEIDNER Legal Assistant cc: Ira B. Glant, Jr., Executor :221270 BUREAU OF ZNDZVZDUAL TAXES INHERXTANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 EDHUND G NYERS JOHNSON ETAL PO BOX 109 LENOYNE PA 170~$ CONNONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FZLE NUNBER COUNTY ACN 1~-1o-~oo~ GLANT 12-28-2002 21 03-0056 CUMBERLAND 101 REV-l;47 EX AFP C01-03) IRA /,~ Amoun* Remi**ed HAKE CHECK PAYABLE AND REHIT PAYNENT TO: RESISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 RETAZN LOWER PORTZON FOR YOUR RECORDS *~ CUT ALONG THZS LZNE I~* 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 003270 MYERS EDMUND G 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 fold ESTATE INFORMATION: SSN: 717-10-6703 FILE NUMBER: 21 03-0056 DECEDENT NAME: GLANT IRA B DATE OF PAYMENT: 11/24/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 12/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $123.53 TOTAL AMOUNT PAID: $123.53 REMARKS: RECEVIED OF IRA BGLANTIN CO EDMUND G MYERS, ESQ. SEAL CHECK//1014 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: STATUS REPORT UNDER RULE 6.12 IRA B. GLANT December 28, 2002 Will No. 2003-0056 Admin No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the Estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: If the answer to NO. 1 is Yes, state the following: ao Yes b. Did the personal representative file a final account with the Court? No X The separate Orphans' Court No. (if any) for the personal representative's Account is: parties of interest? Did the personal representative state an account informally to the Yes X No d. Copies of receipts, releases, j oinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: December 10, 2003 Signature EDMUND G. MYERS JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Capacity: __Personal Representative (x) Counsel for Personal Representative BUREAU OF ZNDTVZDUAL TAXES TNHERTTANCE TAX DZYZSZON DEPT. Z80601 HARRTSBURg, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-03) EDMUND G MYERS JOHNSON ETAL PO BOX 109 LEMOYNE PA 170q3 DATE 1Z-ZZ-200$ ESTATE OF GLANT DATE OF DEATH 1z-ze-zo02 FILE NUMBER Z1 05-0056 COUNTY CUMBERLAND ACN 101 Amoun'k Rem ~.'l:'l:ed I IRA B MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper crmd/~ ~o your account, subm/~ ~he upper por~ion of ~hJs form wi~h your ~ax payment. CUT ALONG THIS L'rNE ~ RETA'rN LONER PORT'rON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) ### INHERITANCE TAX STATEMENT OF ACCOUNT NN~ ESTATE OF GLANT IRA B F'rLE NO. 21 05-0056 ACN 101 DATE 1Z-II-ZOOS THTS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHOWN BELOW TS A SUMMARY OF THE PRTNCTpAL TAX DUE, APPLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-10-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 12,q51.15 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 05-28-2005 09-25-2005 11-2q-2005 CD002563 CDOO305Z CDOO3Z70 500.00 .00 .96- 9,500.00 2,328.57 123.53 ZF PAID AFTER THIS DATE, SEE REVERSE S/DE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" TOTAL TAX CREDIT 1Z,q51.1q .O1CR BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .01CR YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Zf RESIDENT DECEDENT make check or money order payable to: REGTSTER OF #TLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON~/EALTH OF PENNSYLVANTA. 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-1313). AppZications are available mt the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Zq-hour answering service for fores ordering: 1-800-36Z-1050; services for taxpayers with speciaI hearing and / or speaking needs: 1-800-qq7-5010 (TT only3. REPLY TD: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17126-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. PENALTY: The 151 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, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1961 ~ill bear interest at a rate ~hich ~il1 vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1981 20Z .000548 1987 91 .000247 1999 71 .OOOlgZ 1983 161 .000438 1988-1991 llZ .000301 2000 81 .000219 1984 llZ .000301 1991 92 .000247 ZOO1 92 .000147 1985 132 .000356 1993-1994 72 .O0019Z ZOOZ 62 .000164 1986 101 .000274 1995-1998 92 .000147 ZOO3 52 .000137 --Interest is calculated ms follows: I'NTEREST = BALANCE OF TAX UNPAI'D X NUMBER OF DAYS DBLI'NQUBNT X DATLY TNTEREST 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.