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HomeMy WebLinkAbout04-0207PETITION FOR PROBATE and GRANT OF LETTERS Estate of MARGARET C. BOWER No. also known as To: Deceased. Social Security No. 176- 34- 964 ~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut o r in the last will of the above decedent, dated February and codicil(s) dated Register of Wills for the County of Cumberland Commonwealth of Pennsylvania in the named 1994 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in C u mb e r 1 an d County, Pennsylvania, with h er last'familyorprincipalresidenceat ¥or~,~e Parle Health Center, 700 Walnut Bottom Road, Borough of Carlisle, Cumhorl :ant"] (2c~n~xar~ p_A_ 17013 (list street, number and muncipality) Decendent, then 81 years of age, died F e b r u a r y 24 ,Xl~). 2004, at Forest Park Health Center Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 1,000.00 -0- WHEREFORE, petitioner(s) respectfully presented herewith and the grant of letters theron. request(s) the probate of the last will and codicil(s) testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) Peter D. Bower 25 Pheasant Court Mech~nicsburg, PA OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3>. ss' COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and trgJy administer the estate according to law. Sworn to or affirmed and subscribedc ~~ _~-'.~~~~~'"/ ~. before me this ~~. day of / ~d~~)a~.' ~ Register L S Estate Of DECREE OF No. MARGARET C. BOWER , Deceased PROBATE AND GRANT OF LETTERS  200~4i~ AND NOW zJ. ~ YI~~ .... consideration of the petition on the reverse side here6/f, ~atisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 3, 1994 described therein be admitted to probate and filed of record as the last will of M a r g a r e t C. B ow e r and Letters T e s t ament ar y are hereby granted to pov~r B ~ o~.,~ r FEES Probate, Letters, Etc .......... $ /oeSf'z~O aOr~ Certificates( ) ..........$ <~,,<CZO tlon ................ $ ?/9,/pro TOTAL ,. $ _~ ~d~., ~<2(Y Filed ~-~... c~ .... ~,~Zvzv.Sff.. ......... Dale F. Shughart, Jr. 19373 ATTORNEY (Sup. Ct. I.D. b~o8 35 E. High St., Ste 3 Carlisle, PA 17013 ADDRESS (717) 241-4311 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as l,ocal Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9 9 6 4 18 4 FEB 2 6.2004 Local No. Date 2/87 NAME OF DECEDENT (F;r si. MiglO~e. La.~) OOUN'D¢ OF DEATH ~,. Cumberland OECEDENT'S USUAL OCCUP~ION COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Margaret Chapman Bower ,. Female 3. 176 -- 34 9642 4. February 24, 2004 ,. 1-6-1923 7. Pittsburgh,PA · ... Carlisle .. ~rf~rPoxk ~CL~ C~P'ILCC I~''~"'m~"~R""'"c' I,o. White I · -'~ ,-~ ,,,. ,,. ,3. 4 ,,. Married ,,. Dale L. Bower Homemaker DECEDEN?'B M/~MN~ ADDRESS ~lt e~. C ~y~ov~. 5~le. Z~ Co~} 700 Walnut Bottom Road RES,DaNCE ' Carlisle, PA 17013 °"~"°'~ ~m. co~,~ Cumberland ,7,.I-I Louis Rounseville Chapman I~,- Margaret L. Batchelor Peter Bower I~ 25 Pheasant Court, Mechanicsburg, PA 17055 n~ c,.~ .R.~,,~s,~,.~ I(~'~.~,~ I~Cremation Society of I ~O~ ~ ~ ~~ _ - ~l~,, 2-26-2004 ,,= Pennsylvania CrematoryI,,d Harrisburg, PA 17109 -g(~R~~~~~~ I-,. I=.. 4100 Jonestown Road. Harrisburg. PA 17109 ~ ~ ~n ~ / . I~ t~t M ~w~. ~alh ~r~ at t~ time. ~t, ~ ~ stat~. ILICENSE NUMBER Io~a SIGNED ', 'MEDICAl. EXAMINER/CORONER LAST WILL AND TESTAMENT OF MARGARET C. BOWER I, Margaret C. Bower, of the Borough of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that my just debts, funeral expenses, and the expenses of the administration of my estate, including any state, federal or other death taxes payable because of my death, shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of the administration of my estate. ITEM II: I bequeath those items of my personal effects and tangible personal property as set forth in a separate Memorandum, which I shall place with my Will, to the persons therein designated. ITEM III: I bequeath the remaining jewelry, personal effects, household goods and other tangible property owned by me at my death, including any vehicles which I may own at my death together with the insurance thereon (but not including cash or securities) unto my three sons, Ward A. Bower, Peter D. Bower and William B. Bower, to be divided equally among them in as nearly equal shares as possible, as they shall agree. ITEM IV: I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate, whether passing under this Will or otherwise, unto my Trustee hereinafter named, IN TRUST, for the following uses and purposes and subject to the terms and conditions hereinafter set forth. A. During the life of my husband, Dale L. Bower, no portion of the principal of this Trust shall be paid to him or expended for his benefit nor distributed for any other purpose whatsoever except as hereinafter expressly provided. B. No payments of income shall be made from this Trust until the Trustee shall have taken into consideration all of my said husband's available assets and sources of income including entitlement to benefits and services from any local, state or federal government or agency (or from any private agency). C. During the life of my husband, Dale L. Bower, no portion of this Trust either principal or income, shall be subject to anticipation, pledge, assignment or obligation of my said husband nor be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference from the creditors of my said husband or of his estate or of anyone who may be obligated for his support, including any government or governmental agency or private agency which has provided benefits or services to my said husband. D. During the life of my husband, Dale L. Bower, subject to the considerations and stated in Item IV(B) hereof, my Trustee may expend upon my said husband, for his health and medical care, support and maintenance in reasonable comfort so much of the income of the Trust as my Trustee shall determine. My Trustee shall have sole and absolute discretion in determining whether such expenditure for my husband are to be made. It is my desire that the Trustee provide such resources and experiences as will contribute to and make my husband's life as pleasant, comfortable and happy as is feasible. My Trustee shall consult regularly with my sons to ascertain my husband's needs and desires and may follow their recommenations in making payments and expenditures in my husband's behalf. Nothing herein shall preclude the Trustee from purchasing those services and items which promote my said husband's happiness, welfare and development. Any income of the Trust not so expended shall be paid in convenient installments, not less frequently than quarter-annually, in equal shares unto my hereinafter named remainder beneficiaries as set forth in Item IV (H) hereof. E. During the life of my husband, Dale L. Bower, all payments from this Trust which go to his direct benefit shall to be direct payments to the person or entities supplying goods or services to him at the request of the Trustee. F. If my residential real estate is an asset of this Trust, the Trustee may retain it and pay the cost to maintain it for the use of my husband, Dale L. Bower, so long as it may be practical for him to reside there. If at anytime during the existence of this Trust, my said husband is no longer able to reside in that residence, and it appears unlikely that he will be able to return to the residence, then my Trustee, in its sole discretion, shall have the power to sell such residential real estate and add the proceeds the principal of this Trust. G. Should the existence of this Trust disqualify my husband, Dale L. Bower, from eligibility for any substantial governmental or private aid or benefits or services, then this Trust may, in the sole discretion of the Trustee, be terminated and the then remaining principal and any accumulated and undistributed income be distributed to my remainder beneficiaries under Item VI(H) hereof. It is my intention in creating this Trust to provide for the comfort and happiness of my husband, Dale L. Bower, without interfering with, reducing or disqualifying him from aid, benefits or services he would otherwise be entitled to and to maximize the ultimate distributive shares for my remainder beneficiaries. I do hereby specially waive, renounce and disclaim any rights which I, my heirs and assigns, and any other person or entity may otherwise have to seek invasion of the assets of this Trust pursuant to any statute of any jurisdiction. H. Upon the death of my husband, Dale L. Bower, or upon my death if my said husband shall predecease me, this Trust shall terminate and all principal and any accumulated and undistributed income shall be distributed in equal shares unto my three sons, Ward A. Bower, Peter D. Bower and William B. Bower, provided, however, that should any of my said sons be deceased at the time of the death of my husband, Dale L. Bower, if I shall predecease him, or upon my death, if my said husband shall predecease me, his share shall be distributed to his issue, per stirpes, living on such date, and in default of such then living issue, his share shall be added to the shares for my other sons or the then living issue of my other then deceased son(s). ITEM V: All fiduciaries acting under this Will, whether or not named herein, shall have the following powers in addition to those vested in them by the common law, by statute or by the other provisions hereof, all of which shall be exercised in a fiduciary capacity, primarily in the interests of the beneficiaries, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval and effective until actual distribution of all property: A. To retain and to hold any securities or other property, real, personal or mixed, received from my estate without regard to any principle of diversification or risk. B. To invest and reinvest in all forms of property, including stocks, bonds, funds and other securities, whether operated by my Trustees, an affiliate or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they shall deem proper without regard to any principle of diversification or risk. C. To sell at public or private sale, to exchange, or to lease for any period of time any real or personal property, and to give options for sales, exchanges or leases for such prices and upon such terms and conditions as they shall deem proper. D. To hold property in the name of any of the Trusts created hereunder, or in the name of my Trustees without designation of any fiduciary capacity, or in the name of a nominee or unregistered. E. To allocate receipts and expenses to principal or income, or partly to each, as they from time to time, in their sole discretion, shall think proper. Provided, however, this power shall not be construed to give my Trustee the discretion to expend principal except pursuant to the express authority contained in Item IV hereof. F. To vote in person or by proxy all securities, and to become a party to any stockholders' agreements deemed advisable by them in connection with such securities. G. To borrow money from any person or institution, including my Trustees or an affiliate, upon their bond or promissory note, and to secure the repayment thereof by mortgaging, creating a security interest in, pledging or otherwise encumbering any or all real or personal property as they, in their sole discretion, shall choose without regard to the dispositive provisions of this Will. H. To make any divisions or distributions required hereunder, wholly or in part, in kind or in cash, and to make non-prorata distributions of assets in kind. I. To exercise any election or privilege given by the Federal tax and other tax laws, including without limiting the foregoing, the joinder with my said husband in filing income tax returns, the election of the alternate valuation for Federal Estate tax purposes, the election to claim items of deduction for estate tax or for income tax purposes, and to make or not to make equitable adjustments or apportionments for the exercise or nonexercise of any such election or privilege. J. Should the principal of any of the Trusts created hereunder be or become too small so as to make establishment or continuance thereof inadvisable, my Trustee, in its sole discretion, may make immediate distribution of the then remaining balance of the principal and accumulated income of the remainder beneficiaries pursuant to Item IV(H) hereof. K. To compromise any claim or controversy. ITEM VI: I appoint Farmers Trust Company of Carlisle, Cumberland County, Pennsylvania, Trustee of the Trust created under Item IV hereof. My Trustee shall be entitled to compensation for the performance of its services hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are rendered. I direct that the situs of this said Trust for administrative and accounting purposes shall be Cumberland County, Pennsylvania, and all questions concerning the validity, construction and administration of said Trust shall be determined under the laws of the Commonwealth of Pennsylvania. ITEM VII: I appoint my son, Peter D. Bower, Executor of this my last Will and Testament. Should my said son fail to qualify or cease to act as Executor, I appoint my son, William B. Bower, Executor of this my last Will and Testament. ITEM VIII: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this '~F~{_~/day~ of February, 1994 //~t/~//~ ~ ~~/~ [SEAL] ' M~rgaret C. Bower The preceding instrument, consisting of eight (8) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declared by Margaret C. Bower, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Margaret C. Bower, Dale F. Shughart, Jr. and Mary M. Price, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that she had signed willingly, 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 that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by Margaret C. Bower, the Testatrix, and subscribed and sworn to before me by. Dale F. Shughart, Jr., and Mary M. Price, witnesses, this ~-~-~ day of February, 1994. Notar~ublic BONNIE L. COYLY, i~G?;~¥ ~!:~.,$UC MT. NOLL¥ SPRING,,S, P:~ C~,I~:FILAND CO CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Margaret C. Bower Date of Death: February 24, 2004 Estate No. 21-04-0207 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 4, 2004. o o Name Dale L. Bower Address c/o Peter D. Bower 25 Pheasant Court Mechanicsburg, PA 17055 Peter D. Bower 25 Pheasant Court Mechanicsburg, PA 17055 Ward A. Bower 321 Crum Creek Lane Newtown Square, PA 19073 4 William B. Bower Two William Penn Drive · Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except: Date: March 4, 2004 ~ ,~ ,~.w'~-~ / ~ ' ~Dale F. Shughart, Mr// 35 East High Stree~C~uite. Capacity: 203 Carlisle, PA 1701~ ~ ~O Telephone (717) 24~311~ ~e Counsel for Person~~i Repf~sent~ive Peter D. Bower %n ::i. BUREAU OF INDIVIDUAL TAXES ZHHERTTAHCE TAX DTVTSTON DEPT. 180601 HARRISBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-1S¢7 EX AFP ($1-D$) PHILIP S COSENTZNO DILORETO ETAL $$0 LINCOLN NAY EAST CHANBERSBURG · ~ H~R 26 ;DATE 05-29-2004 ~ESTATE OF BRENIZE DATE OF DEATH 01-20-1998 FXLE NUNBER 21 98-0207 ig~JNTY CUHBERLAND ACN 10! .' I Aeoun~ Remitted NICHAEL R HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGTSTER OF NTLLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~.- RETAZN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTTCE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DXSALLONANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX ESTATE OF BRENTZE HTCHAEL R F/LE NO. 11 98-0207 ACN 101 DATE 05-29-2004 TAX RETURN NAS: { X) ACCEPTED AS F/LED { ) CHANGED RESERVAT/ON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks end Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest {Schedule C} ~. Mortgages/Notes Receivable (Schedule D) (~) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Costs/M~sc. Expenses (Schedule H) (9) 10. Debts/Hortgaga Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 15. 1~. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 .00 .00 .00 .00 .00 .00 5,055.00 (8) .00 (11) (12) (15) (1~) NOTE Zf an assessment Nas issued previously, lines 14, 15 and/or 16, 17, re~lect ~/gures that include the total o~ ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amount of Line 1~ at Spousal rate 16. Amount of LZne lr* taxable at Lineal/Class A rate 17. Amount of Line 1~ at Sibling rate 16. Amount of Line lr~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDZTS: PAYMENT REC[XPT DxscOUNT DATE NUMBER INTEREST/PEN PAID (-) NOTE: To insure proper credit to your account] submit the upper portion of this form ~ith your tax payment. .00 5.035.00 5,055.00- 1F PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZT/ONAL /NTEREST. .00 5,035.00- 18 and 19 will (1.r,) .00 X O0 = .00 (16) .00 x 06 = .00 (17) .00 X O0 = .00 (18) .00 x 15 = .00 (19)= . O0 AHOUNT PAID TOTAL TAX CREDXT I I BALANCE OF TAX DUE ~NTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. IF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR)~ YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCT/OHS.) RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coaeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laafuZ Class B (collatara1) rate on any such future lntarest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z3 of 2000. (72 P.S. Section 9140), Detach the top portion of this Notice and submit with your payment to the Register of Nilis printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS, AGENT 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). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour ansaaring service for forms ordering: 1-800-36Z-Z050; services for taxpayers aith special hearing and ! or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Oept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-la01) for an explanation of administratively correctable errors. If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (SI) discount of tho tax paid is allowed. Tho 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. Ail taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2004 ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~ ZOZ .000548 ~'~/~'8-1991 IIX .000301 1983 16Z .000438 199Z 9Z .000247 1984 Z1Z .000301 1993-1994 7Z .00019Z 1985 13Z ,000556 1995-1998 9Z .000247 1986 iOZ .000274 1999 7Z .00019Z 1987 iOZ .000274 2000 7Z .000192 --Interest is calculated as follaas: INTEREST = BALANCE OF Interest Daily Year Rate Factor ZOO1 9Z .000Z47 ZOOZ 6Z .000164 2003 5Z .000137 2004 4Z .000110 TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (13) 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. APR 1 5 2004 IN RE: ESTATE OF MARGARET C. BOWER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-04-j~ ~o7  ORDER OF COURT AND NOW, this day of , 2004, upon review of the foregoing Petition, Lnd direction of the Department of Public Welfare, Office of Chief Counsel, that Dale L. Bower, exercise his right to elect to take against the Will of the above named decedent, Margaret C. Bower, his wife, the Court finds as follows: 1. Dale L. Bower is the Widower of Margaret C. Bower, who died on February 24, 2004. 2. Peter D. Bower is Attorney in Fact for Dale L. Bower under General Durable Power of Attorney dated February 2, 1994 and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Miscellaneous Book 465, Page 590. 3. Dale L. Bower is a resident at Forest Park Nursing Home, receiving Medical Assistance benefits. 4. The Department of Public Welfare is requiring Dale L. Bower to elect to take against the Will of Margaret C. Bower in order to continue to receive Medical Assistance benefits. 5. Without Medical Assistance benefits, Dale L. Bower has no assets with which to make payment of the cost of his care. 6. Dale L. Bower is incapacitated. 7. Based upon the foregoing facts, an exercise by Dale L. IN RE: ESTATE OF MARGARET C. BOWER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-04-~5- Z0q PETITION FOR COURT APPROVAL TO MAKE ELECTION AGAINST WILL PURSUA/~T TO SECTION 2203 OF PROBATE ESTATES ~ FIDUCIARIES CODE AND NOW, comes your Petitioner, Peter D. Bower, Agent under General Durable Power of Attorney for Dale L. Bower, Widower of Margaret C. Bower, by his attorney, Dale F. Shughar~,?Jr.~Esq~, and states as follows: -~ 1. Your Petitioner is Peter D. Bower, an adult individual Who resides at 25 Pheasant Court, Mechanicsburg, PA 17055. -~.~ 2. Peter D. Bower is Attorney-in-Fact for his Father', Dale L. Bower, under General Durable Power of Attorney dated February 2, 1994, and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Miscellaneous Book 465, Page 590. 3. Peter D. Bower is also Executor of the Estate of his Mother, Margaret C. Bower, the above captioned decedent, who died on February 24, 2004, whose Will was duly probated by the Register of Wills in and for Cumberland County, Pennsylvania on March 2, 2004. 4. At the time of the death of his wife, Margaret C. Bower, Dale L. Bower was, and remains, a resident at Forest Park Nursing Home, receiving Medical Assistance benefits. 5. The Commonwealth of Pennsylvania, Department of Public Welfare, Office of General Counsel, has advised your Petitioner and his undersigned attorney that in order to continue receiving Medical Assistance benefits, Dale L. Bower must elect to take against his Wife's Will. A true and correct copy of the Department's Notice of March 16, 2004, is attached hereto, made a part hereof and marked Exhibit "A". 6. Dale L. Bower suffers from Alzheimers disease and is incapacitated and unable to make the election on his own behalf. 7. Section 2206 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa. C.S. 2206 provides that Peter D. Bower, as attorney in fact for Dale L. Bower, may make the election on behalf of his Father, provided the Court shall find that the exercise of the right is advisable. 8. If Dale L. Bower fails to elect to take against the Will of his deceased wife, his Medical Assistance benefits will be terminated, and he will have no assets with which to pay his cost of care. 9. It is therefore in the best interest of Dale L. Bower to elect to take against his Wife's Will. WHEREFORE, your Petitioner prays Your Honorable Court to find that the exercise of an election against the Will of Margaret C. Bower by Dale L. Bower pursuant to Section 2203 of the PEF Code, 2203, is advisable and to authorize and direct Peter D. Bower, as his Attorney in Fact, to exercise the power on behalf of Dale L. Bower. Respectfully ~ubmitted, Dale F. Shugh.~, ~L. Supreme Court I.D. 19373 35 East High Street, Suite 203 Carlisle, PA 17013 Attorney for Peter D. Bower, Power of Attorney VERIFICATION Peter D. Bower, Agent under Durable General Power of Attorney for Dale L. Bower hereby verifies that the facts set forth in the foregoing Petition are true and correct to the best of his knowledge, information and belief, and understands that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsifications. DATE: Lisa B. Dees Assistant Counsel COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE OFFICE OF GENERAL COUNSEL 3rd Floor West, Health & Welfare Building 7t~' & Forester Streets, l-lan'isburg, PA 17120 March 16, 2004 Telephone: Facsimile: 717-783-2800 717-772-0717 Dale F. Shughart, Jr., Esquire 35 East High Street, Ste. 203 Carlisle, PA 17013 (Via Facsimile) Re: The Estate of Margaret C. Bower Dear Attorney Shugart: As per our phone conversation last week, Mr. Bower would be required to elect against his wife's will. It is the position of the Department of Public Welfare ("Department") that when the Community Spouse ("CS") predeceases the Institutionalized Spouse ("IS"), the IS must file for an election within six months of the decedent's date of death or six months of the filing of Grant of Letters, whichever is later. In cases where the Orphans' Court must be petitioned, the Department will be flexible with the time fi'ame required to file the election. A surviving spouse, receiving Medical Assistance ("MA") benefits, who fail to elect against the will jeopardizes his/her eligibility for ongoing MA benefits. Se~ In re Wyineear Estate, 711 A.2d 492 (Pa. Super. 1998); Pema v. Department of Public Welfare, 807 A.2d 310 (Pa. Cmwlth. 2002). An applicant/recipient of MA benefits must take reasonable steps to obtain and make available all resources that he/she is or may be entitled unless good cause is shown for not doing so. 55 Pa. Code {}178.1 (g). ! have reviewed Mrs. Bower's In-evocable Trust which was submitted with her application for MA benefits prior to her death. The corpus of this trust is not an available resource. The income, however, is available and can be used against her patient pay liability. The Cumberland CAO will still make a determination whether Mrs. Bower was entitled to MA benefits. If eligible, Mrs. Bower will receive MA benefits from the date of application to her date of death. Mr. Bower will be required to file a 1/3 election of the value of his deceased wife, Mrs. Bower's, estate. Please call me if you have any additional questions or comments. Sincerely, / Lisa B.Dees IN RE:_ ~ : IN THE COURT OF COMMON PLEAS OF ESTAT~.~'~i~GARET C. BOWER, : CUMBERLAND COUNTY, PENNSYLVANIA DECEAS~ : ORPHANS' COURT DIVISION : ESTATE NO. 21-04-2,~5 'Od ~PR ~5 ~:~-~T~T~ON ~ FOR COURT APPROVAL TO I~KE ELECTION AGAINST ~ILL PURSUANT TO ~ECTION 2203 OF PROBATE ESTATES ~ FIDUCIARIES CODE IA~'~Ow, comes your Petitioner, Peter D. Bower, Agent under General Durable Power of Attorney for Dale L. Bower, Widower of Margaret C. Bower, by his attorney, Dale F. Shughart, Jr., Esquire, and states as follows: 1. Your Petitioner is Peter D. Bower, an adult individual who resides at 25 Pheasant Court, Mechanicsburg, PA 17055. 2. Peter D. Bower is Attorney-in-Fact for his Father, Dale L. Bower, under General Durable Power of Attorney dated February 2, 1994, and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Miscellaneous Book 465, Page 590. 3. Peter D. Bower is also Executor of the Estate of his Mother, Margaret C. Bower, the above captioned decedent, who died on February 24, 2004, whose Will was duly probated by the Register of Wills in and for Cumberland County, Pennsylvania on March 2, 2004. 4. At the time of the death of his wife, Margaret C. Bower, Dale L. Bower was, and remains, a resident at Forest Park Nursing Home, receiving Medical Assistance benefits. 5. The Commonwealth of Pennsylvania, Department of Public Welfare, Office of General Counsel, has advised your Petitioner and his undersigned attorney that in order to continue receiving Medical Assistance benefits, Dale L. Bower must elect to take against his Wife's Will. A true and correct copy of the Department's Notice of March 16, 2004, is attached hereto, made a part hereof and marked Exhibit "A". 6. Dale L. Bower suffers from Alzheimers disease and is incapacitated and unable to make the election on his own behalf. 7. Section 2206 of the Probate Estates and Fiduciaries (PEF) Code, 20 Pa. C.S. 2206 provides that Peter D. Bower, as attorney in fact for Dale L. Bower, may make the election on behalf of his Father, provided the Court shall find that the exercise of the right is advisable. 8. If Dale L. Bower fails to elect to take against the Will of his deceased wife, his Medical Assistance benefits will be terminated, and he will have no assets with which to pay his cost of care. 9. It is therefore in the best interest of Dale L. Bower to elect to take against his Wife's Will. WHEREFORE, your Petitioner prays Your Honorable Court to find that the exercise of an election against the Will of Margaret C. Bower by Dale L. Bower pursuant to Section 2203 of the PEF Code, 2203, is advisable and to authorize and direct Peter D. Bower, as his Attorney in Fact, to exercise the power on behalf of Dale L. Bower. Respectfull~ted, 73Supreme Court ~.U. ~93 35 East High Street, Suite 203 Carlisle, PA 17013 Attorney for Peter D. Bower, Power of Attorney VERIFICATION Peter D. Bower, Agent under Durable General Power of Attorney for Dale L. Bower hereby verifies that the facts set forth in the foregoing Petition are true and correct to the best of his knowledge, information and belief, and understands that false statements herein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsifications. Lisa B. Dees Assistant Counsel COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE OFFICE OF GENERAL COUNSEL 3rd Floor West, Health & Welfare Building 7u, & Forester Streets, Harrisburg, PA 17120 March 16, 2004 Telephone: Facsimile: 717-783-2800 717-772-0717 Dale F. Shughart, Jr., Esquire 35 East High Street, Ste. 203 Carlisle, PA 17013 (Via Facsimile) Re: The Estate of Margaret C. Bower Dear Attorney Shugart: As per our phone conversation last week, Mr. Bower would be required to elect against his wife's will. It is the position of the Department of Public Welfare ("Department") that when the Community Spouse ("CS") predeceases the Institutionalized Spouse ("IS"), the IS must file for an election within six months of the decedent's date of death or six months of the filing of Grant of Letters, whichever is later. In cases where the Orphans' Court must be petitioned, the Department will be flexible with the time frame required to file the election. A surviving spouse, receiving Medical Assistance ("MA") benefits, who fail to elect against the will jeopardizes his/her eligibility for ongoing MA benefits. See In re W¥inegar Estate, 711 A.2d 492 (Pa. Super. 1998); Perna v. Department of Public Welfare_, 807 A.2d 310 (Pa. Cmwlth. 2002). An applicant/recipient of MA benefits must take reasonable steps to obtain and make available all resources that he/she is or may be entitled unless good cause is shown for not doing so. 55 Pa. Code §178.1 (g). I have reviewed Mrs. Bower's Irrevocable Trust which was submitted with her application for MA benefits prior to her death. The corpus of this trust is not an available resource. The income, however, is available and can be used against her patient pay liability. The Cumberland CAO will still make a determination whether Mrs. Bower was entitled to MA benefits. If eligible, Mrs. Bower will receive MA benefits from the date of application to her date of death. Mr. Bower will be required to file a 1/3 election of the value of his deceased wife, Mrs. Bower' s, estate. Please call me if you have any additional questions or comments. Sincerely, Lisa B.l~ees APR 1 5 2004 IN RE: ESTATE OF MARGARET C. BOWER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-04~,9~ J07 ~ ORDER OF COURT AND NOW, this day of , 2004, upon ~nd review of the foregoing Petition, direction of the Department of Public Welfare, office of Chief Counsel, that Dale L. Bower, exercise his right to elect to take against the Will of the above named decedent, Margaret C. Bower, his wife, the Court finds as follows: 1. Dale L. Bower is the Widower of Margaret C. Bower, who died on February 24, 2004. 2. Peter D. Bower is Attorney in Fact for Dale L. Bower under General Durable Power of Attorney dated February 2, 1994 and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Miscellaneous Book 465, Page 590. 3. Dale L. Bower is a resident at Forest Park Nursing Home, receiving Medical Assistance benefits. 4. The Department of Public Welfare is requiring Dale L. Bower to elect to take against the Will of Margaret C. Bower in order to continue to receive Medical Assistance benefits. 5. Without Medical Assistance benefits, Dale L. Bower has no assets with which to make payment of the cost of his care. 6. Dale L. Bower is incapacitated. 7. Based upon the foregoing facts, an exercise by Dale L. Bower of his right to elect against the Will of his wife, Margaret C. Bower, IS ADVISABLE. Peter D. Bower, General Durable Power of Attorney for Dale L. Bower, be and is hereby authorized, pursuant to 20 Pa.C.S.A. 2206, to elect to take against the Will of Margaret C. Bower on behalf of Dale L. Bower pursuant to 20 Pa.C.S. 2203. By the Court, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003959 BOWER PETER D 25 PHEASANT COURT MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 176-34-9642 FILE NUMBER: 21 04-0207 DECEDENT NAME: BOWER MARGARET C DATE OF PAYMENT: 05/20/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/24/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,850.00 TOTAL AMOUNT PAID: $3,850.00 REMARKS: P D BOWER SEAL CHECK//104 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT Bower, Margaret C. 'DATE OF DEATH (M~2DD-YEAR) I~ATE OF BIRTH (MM-OD-YEAR) ! 02/24/2004 01/06/1923 / P APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) Bower, Dale L I Origir~alReturn [] 2 Supplemental Relurn [] 4 Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach ©FVIC~AL USE ONLY 21 04 00207 SOCIAL SECURITY NUMBER 176-34-9642 THIS RETURN MUST BE FILED IN DUPLICATE WiTH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 205-20-3120 [] 5 Federal Estate Tax Return Required 0 8 Total Number of Safe Deposit Boxes cf Will) copy of Trust) i [] 9 L[tigagon Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec 9113(A) (Attach Sch NAME Dale F Shughar[, Jr Esquire FiRM NAME (If applicable) FELEPHONSNUMBER 717/241-4311 COMPLETE MAILING ADDRESS 35 E. High Street, Suite 203 Carlisle, PA 17013 z 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6~ Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 6 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) None 109,459.18 None None 6,46417 None 38,958.00 16,516.74 2,874.41 OFFICIAL USE ONLY (8) tn 154,88I 35 19,391.15 f 2 Net Value of Estate (Line 8 minus Line 11) t 3. 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) (12) 135,490 20 (13) (14) 135,49020 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable st lineal rate x .04~ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18, Amount of Line 14 taxable at collateral rate x ,1 5 (18) 32,177.40 000 103,312,80 4,64908 19. Tax Due (19) 4,64908 Copyright 2000 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev. 6~00) Decedent's Complete Address: S[CI REETTh' ADDRESSI STATE ZIP ] Forest Park Health Care Center 700 Walnut Bottom Road Carlisle I PA 17013 Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2 Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3 (1) 4,64908 3,850.00 202.63 Interest/Penalty if applicable D, Interest E Penalty Total Credits (A + B + C) (2) 4,05263 Total Interest/Penalty (D + E) (3) 0 00 4 If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, (4) Check box on Page 1 Line 20 to request a refund 5 If Line 1 + Line 3is greater than Line 2, enter the difference, Thisisthe TAX DUE. (5) 596.45 A Entertheinterestonthetaxdue. (5A) __ B Enter the total of Line 5 + 5A This is the BALANCE DUE, (5B) 5 9 6 · 4 5 Make Check Payable to: REGISTER OF WILLS, AGENT a. retain the use or income of the property transferred; ......................................................................... [--'l ~ c. retain a reversionary interest; or [~ ~ d. receive the promise for life of either payments, benefits or care? [] [] rece ving adequate consideration? ............................................. [] [] 3 Did decedent own an "in trust for" or payab e upon death bank account or secur y at h s or her death? .......... [] [] con a ns a benef c ary des gna ion? .................................................. [] [] S)G~URE oF ~R~PARER OTHER THAN R~RE SEN~iVE~.S Dale F ~hugha~Jr Esq~r For dates of death on or after July 1, 1994 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfem ~o or for the use of the su~wmg spouse is 3% [72 P.S. ~9116 (a) (1 1 ) (i)]. For dates of death on or a~er Janua~ 1, 1995, the tax rate imposed on the net value of t~nsfem to or for the use of the sullying spouse is 0% [72 P S ~9116 (a) (1.1) (ii)]. The statute does nol exempt a transfer to a su~iving spouse fram tax, and the statuto~ requirement~ for disclosure of a~sets and filing ~ tax return are ~fill applicable even if the ~u~iving spouse is the only beneficial. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child ~enty-one year~ of age or younger at death ~o or for the use of a nat~ra~ 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 [ransfers to or far the use of the decedent's lineal beneficiaries is 45%, except as noted in 72 P,S. ~9116 ~.2) [72 P.S ~9116 (a) The tax rate imposed on the net value of transfers to or for the use of the deceden['~ ~iblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an indwidual who has at least one parent in common with the decedent, whether by blood or adoption ESTATE OF SCHEDULE [] STOCKS& BONDS I FILE NUMBER __ Bower, Margaret C I 21 - 04 - 00207 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM ~ I VALUE AT DATE NUMBER , DESCRIPTION UNIT VALUE ~ 1 -- ASSETS HELD IN MARGARET C BOWER ~ OF DEATH IRREVOCABLE TRUST 109.459 8 Unit value Security value a 430 994 AMERICAN CENTY CAP PORTFOLIOS EQUITY INC INS b. 2075.725 MTB GROUP FDSLCP STK I I c. 661.565 MTB GROUP FDS LCP VAL INST I d 1678.105 MTB GROUP FDS SMCP ST INST I I e. 100.39 THOMPSON PLUMB FDS INC I GROWTH FD 46.98000 4,716.32 , f 55828 VANGUARD INSTL NDEX FD SH BEN iNT 104.50000 5,834.03 g. 1670.151 MTB GROUP FDS INTL EQTY ! I 10.01000 16,718.21 h. 330.599 GOLDMAN SACHS TR 1-[I YLD INSTL 7.98000 2,638.18 i. 1779.423 MTB GROUP FDS INTRM BD I I 10.29000 18,310.26 I J. 759.038 MTB GROUP FDS SHR DUR GV 11 9.75000 7,400.62 k 532,393 MTB GROUP FDS SIRM CORP BD I 1 9.96000 5,301.74 1. 318873 NORTItEAST INVS TR SH BEN INT 7.49000 2,388.36 7.90000 3,404.85 9.30000 19,304.24 10.83000 7,164.75 9.70000 16,277.62 TOTAL (Also enter on line 2, Recapitulation) 109,459.18 [] Mart Investment Group March ! 6, 2004 Dale F. Shughart, Jr. 35 East High Street Carlisle, PA 17013 RE: Estate of Margaret C. Bower Dear Dale: As requested, please find enclosed a valuation of the Margaret C. Bower Irrevocable Trust as of her date of death. As you can see, the value of the securities was $109,459.18. The cash had a value of $3,695.60, bringing the total value to $113,154.78 as of February 24th. As requested, we will await 'your instructions regarding the liquidation or transfer of assets. ' Please feel free to call with any questions. Thank you. Very truly yours, Manufacturers and Traders Trust Company David C. Gority Vice President and Trust Officer Enc. Private Client services ()ne Wesi High Street; Carlisie, pennsylvania:17013 - ~ (717) 240-4505 or 1-800-822-2155 Date of Death: 02/24/2004 Valuation Date: 02/24/2004 Processing Date: 03/10/2004 Estate Valuation Shares Security or Par Description High/Ask Low/Bid Estate of: Margaret C. Bower, Irrev. T/A Account: 431043603 Report Type: Date of Death N~umber of Securities: 12 File ID: Margaret C. Bower, Irrev. Mean and/or Div and Iht Security Adjustments Accruals Value 1) 430.994 2) 2075.725 3) 661.565 4) 1678.105 10) ii) 12) 5) 100.39 A~ERICAN CENTY CAP PORTFODIOS (025076209) EQUITY INC INS NASDAQ 02/24/2004 6) 55.828 MTB GROUP FDS (55376T692) LCP STK I I NASDAQ 02/24/2004 7) 1670.151 MTB GROUP FDS (55376T668) LCP VAL INST I NASDAQ 02/24/2004 8) 330.599 MTB GROUP FDS (55376Tl14) SMCP ST INST I NASDAQ 02/24/2004 9) 1779.423 THOMPSON PLUMB FDS INC (884891300) GROWTH FD NASDAQ 02/24/2004 VANGUARD INSTL INDEX FD (922040100) SH BEN INT NASDAQ 02/24/2004 MTH GROUP FDS (55376T775) INTL EQTY I I NASDAQ 02/24/2004 GOLDMAN SACHS TR {38141W679) HI YLD INSTL NASDAQ 02/24/2004 MTB GROUP FDS (55376T817) 02/24/2004 759.038 MTB GROUP FDS (55376T221) SHR DUR GV I I NASDAQ 02/24/2004 532.303 MTB GROUP FDS (55376T189) STRM CORP BD I I NASDAQ 02/24/2004 318.873 NORTHEAST INVS TR (664210101) SH BEN INT NASDAQ 02/24/2004 7.90000 Bid 7.900000 3,404.85 9.30000 Bid 9.300000 19,304.24 10.83000 Bid 10.830000 7,164.75 9.70000 Bid 9.700090 16,277.62 46.98000 Bid 46.980000 4,716.32 104.50000 Bid 104.500000 5,834.03 10.01000 Rid 10.010000 16,718.21 7.98000 Bid 7.980000 2,638.18 10.29000 Hid 10.290000 18,310.26 9.75000 Bid 9.750000 7,400.62 9.96000 Bid 9.960000 5,301.74 7.49800 Bid 7.490000 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing System%s, Inc. please contact EVP Systems at (818) 313-6300 or www.evpsys.com. 2,388.36 If you have questions, (Revision 7.0.2) Date of Death: 02/24/2004 Valuation Date: 02/24/2004 Processing Date: 03/10/2004 Estate of: Margaret C. Bower, Irrev. ?/A Account: 431043603 Report Type: Date of Death Number of Securities: 12 File ID: Margaret C. Bower, Irrev. T-A Total Value: Total Accrual: Total: $109,459.18 $0.00 $109,459.18 Page 2 This report was produced with EstateVal, a product Of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVp Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.2J COMMONWEALTH OF P ENNSYL¥~IA iNHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY ESTATE OF Bower, Margaret C [FILE NUMBER 21-04-00207 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 ~-. ITEM NUMBER DESCRIPTION 1 2 3 4 Clothing and personal effects Margaret C Bower Irrevocable Trust, Money Market Account at M & T Waypoint Bank Checking Account #100455799 Penn Treaty Life Insurance Co., prescription expense reimbursements VALUE AT DATE OF DEATH 000 3,69560 2,618.57 15000 TOTAL (Also enter on Line 5, Recapitulation) 6,464.17 Wa l R.o.i.n t LOOK FOR US. WE'LL GET YOU THER6. 3/16/2004 DALE F SHUGHART JR 35 E HIGH ST STE 203 CARLISLE PA 17013 The information which you requested on the account(s) of MARGARET C BOWER (Social Security Number 176-34-9642) is/are as follows: Account Number 100455799 Class of Account CHECKING Date Opened 080702 Principal Balance 2618.57 Accrued Interest 0.00 Balance at Date of 2618.57 Death Account Ownership SOLE Name of Joint Owner, if any Date Ownership 080702 Was Established Account Number Class of Account Date Opened Principal Balance Accrued interest Balance at Date of Death Account Ownership Name of Joint Owner, if any Date Ownership Was Established Additional Inlbrmation Requested Sincere!y., ERIN WATTS SENIOR SERVICES REP. F~O. Box 1711, HARRISBURG, PENNSYLVANIA 17105-1711 Toll Fr'E6 I-~31~6-WAYPOINT 0-866-9;39-7646) · IN YORK AREA 717/815-4500 . WWVV. WaUr)oinfla;anb *-nm COMMONWEALTH OF PENNSYLVANIA ~NHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Bower, Margaret C FILE NUMBER' 21 - 04- 00207 ITEM NUMBER Ward Al Bower, son Eight monthly cash gifts of $1,767 each, 3/07/03-10/07/03, $1,350 cash gift 11/15/04, one cash gift $500 2/15/04, This schedule must be completed and filed if the answer to any of questions 1 through 4 on DESCRIPTION OF PROPERTY DATE OF DEATH % OF InCude the name of the transferee their relationship to decedent and the date ol transfer VALUE OF ASSET DECD'S Attach a copy of the deed for real estate i INTEREST 100% 15,986.00i 15,986.00i ]00% Pctcr D, Bower, son Eight monthly cash gifts of $1,767 each, 3/07/03-10/07/03, $I ,350 cash gift 11/15/03, one cash gift $500 2/15/04 William B. Bower, son Eight monthly cash gifts of $1,767 each, 3/07/03, $1,350 cash gift 11/15/03, one cash gift $500 2/15/04 Margaret C. Bower Fund, Irrevocable Trust Agreement dated May 2, 1994, copy attached. Entire Trust distributed to decedent's Estate, Assets are reported on Schedule "B" and "E' 15,986.00 100% 100% page 2 is yes. EXCLUSION TAXABLE VALUE F APPLICABLE) 3,0T~60 12,98600 3,000.00} 12,986 00 3,000 O0 12,98600 TOTAL (Also enter on line 7, Recapitulation) : 38,958.011 STATE OF Bo'¢,er, Margaret C SCHEDULE H FUNERAL EXPENSES & ADMINIS'[RA'nvE COSTS FILE NUMBER 21 - 04- 00207 Debts of decedent must be reported on Schedule I. ITEM i NUMBERi A. !FUNERAL EXPENSES: DESCRIPTION l 2 3 Rolling Green Society, cemetary lot and intermenL Cremation Societs', cremation Peter Bower, family reception. AMOUNT l .? 15 00 800.00 291.47 t ADMINISTRATIVE COSTS: Persona{ Representative's Comm*ssions Peter D Bower Social Security Number(s) / EIN Number of Personal Representative(s): 196-38-8994 Street Address 25 Pheasant Court 2 City Mcchanicsburg State PA Zip 17055 Year(s) Commission paid 2004 Attorney's Fees Dale F, Shughart, Jr., Esquire (estimated) Family Exemption: (if decedent's address is not the same as claimant's, attach explanation) Claimant 4 Street Address City Relationship of Claimant to Decedent Probate Fees Register of Wills State __ Zip Accountant's Fees Tax Return Preparer's Fees ')004 estimated 5,d37 00 6,387 00 272 00 15000 Other Administrative Costs Register of Wills, Short Certificates. The Sentinel, advertise Letters 9OO 95 27 Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 1,160.00 16,516.74 COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT Sd'ledt.le H Bower, Margaret C FILE NUMBER 21 - 04 - 00207 ESTATE OF 3 6 7 8 9 Cumberland Law Journal, advertise Letters Waypint Bank, checks for Estate Register of Wills, Election Against Will and certified copies Certified mail to DPW Register of Wills, filing InventoR, and Inheritance Tax Return Bonnie I, Coyle, notary fees Reserve lbr Account 75OO 3 00 27.00 5 00 25.00 2500 1,000.00 Page 2 of Schedule 11 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Bower, Margaret C. I FILE NUMBER : 21 -04 - 00207 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Checks ',witten before deathl clearning after death: a 635 - Ward Bowcr, gift (reported on Schedule G) 500,00 b. 638 - Crcdit Plan Collection Services, medical bill 111.69 PA Department of Public Welfare, Medical Assistance claim Forest Park, final nursing care bill M & T Bank, Trustee fees AMOUNT i,773 26 26850 22096 TOTAL (Also enter on Line 10, Recapitulation) 2,874.41 SCHEDULE J BENEFICIARIES FILE NUMBER ESTATE OF Bower, Margaret C. 21 - 04 - 00207 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY II. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Dale L. Bower Forest Park Nursing Home 700 Walnut Bottom Road Carlisle, PA 17013 Peter D. Bower 25 Pheasant Court Mechanicsburg, PA 17055 Ward A. Bower 321 Crum Creek Lane Newtown Square, PA 19073 William B. Bower Two William Penn Drive Camp Hill, PA 17011 RELATIONSHIP TO DECEDENT Do Not List Tru~teel~) AMOUNT OR SHARE OF ESTATE Husband ]One-third Sorl l'wo-ninths Son Two-ninths Son Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: i. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT ~EING MADE CHARITABLE AND GOVERNMENTAL DiSTRiBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET [wo-ninths LAST WILL AND TEST~MENT OF MARGARET C. BOWER I, Margaret C. Bower, of the Borough of Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that my just debts, funeral expenses, an~ the expenses of the administration of my estate, including any state, federal or other death taxes payable because of my death, shall be paid from my residuary estate as soon as practicable as a part of the expense of the administration after my decease, of my estate. ITEM II: I bequeath those items of my personal effects and tangible personal property as set forth in a separate Memorandum, which I shall place with my Will, to the persons therein designated. ITEM III: I bequeath the remaining jewelry, personal effects, household goods and other tangible property owned by me at my death, including any vehicles which I may own at my death together with the insurance thereon (but not including cash or securities) unto my three sons, Ward A. Bower, Peter D. Bower and William B. Bower, to be divided equally among them in as nearly equal shares as possible, as they shall agree. ITEM IV: I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate, whether passing under this Will or otherwise, unto my Trustee hereinafter named, IN TRUST, for the following uses and purposes and subject to the terms and conditions hereinafter set forth. A. During the life of my husband, Dale L. Bower, no portion of the principal of this Trust shall be paid to him or expended for his benefit nor distributed for any other purpose whatsoever except as hereinafter expressly provided. B. No payments of income shall be made from this Trust until the Trustee shall have taken into consideration all of my said husband's available assets and sources of income including entitlement to benefits and services from any local, state or federal government or agency (or from any private agency). C. During the life of my husband, Dale L. Bower, no portion of this Trust either principal or income, shall be subject to anticipation, pledge, assignment or obligation of my said husband nor be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference from the creditors of my said husband or of his estate or of anyone who may be obligated for his support, including any government or governmental agency or private agency which has provided benefits or services to my said husband. D. During the life of my husband, Dale L. Bower, subject to the considerations and stated in Item IV(B) hereof, my Trustee may expend upon my said husband, for his health and medical care, support and maintenance in reasonable comfort so much of the income of the Trust as my Trustee shall determine. My Trustee shall have sole and absolute discretion in determining whether such expenditure for my husband are to be made. It is my desire that the Trustee provide such resources and experiences as will contribute to and make my husband's life as pleasant, comfortable and happy as is feasible. My Trustee shall consult regularly with my sons to ascertain my husband's needs and desires and may follow their recommenations in making payments and expenditures in my husband's behalf. Nothing herein shall preclude the Trustee from purchasing those services and items which promote my said husband's happiness, welfare and development. Any income of the Trust not so expended shall be paid in convenient installments, not less frequently than quarter-annually, in equal shares unto my hereinafter named remainder beneficiaries as set forth in Item IV (H) hereof. E. During the life of my husband, Dale L. Bower, all payments from this Trust which go to his direct benefit shall to be direct payments to the person or entities supplying goods or services to him at the request of the Trustee. F. If my residential real estate is an asset of this Trust, the Trustee may retain it and pay the cost to maintain it for the use of my husband, Dale L. Bower, so long as it may be practical for him to reside there. If at anytime during the existence of this Trust, my said husband is no longer able to reside in that residence, and it appears unlikely that he will be able to return to the residence, then my Trustee, in its sole discretion, shall have the power to sell such residential real estate and add the proceeds the principal of this Trust. G. Should the existence of this Trust disqualify my husband, Dale L. Bower, from eligibility for any substantial governmental or private aid or benefits or services, then this Trust may, in the sole discretion of the Trustee, be terminated and the then remaining principal and any accumulated and undistributed income be distributed to my remainder beneficiaries under Item VI(H) hereof. It is my intention in creating this Trust to provide for the comfort and happiness of my husband, Dale L. Bower, without interfering with, reducing or disqualifying him from aid, benefits or services he would otherwise be entitled to and to maximize the ultimate distributive shares for my remainder beneficiaries. I do hereby specially waive, renounce and disclaim any rights which I, my heirs and assigns, and any other person or entity may otherwise have to seek invasion of the assets of this Trust pursuant to any statute of any jurisdiction- H. Upon the death of my husband, Dale L. Bower, or upon my death if my said husband shall predecease me, this Trust shall terminate and all principal and any accumulated and undistributed income shall be distributed in equal shares unto my three sons, Ward A. Bower, Peter D. Bower and William B. Bower, provided, however, that should any of my said sons be deceased at the time of the death of my husband, Dale L. Bower, if I shall predecease him, or upon my death, if my said husband shall predecease me, his share shall be distributed to his issue, per stirpes, living on such date, and in default of such then living issue, his share shall be added to the shares for my other sons or the then living issue of my other then deceased son(s). ITEM V: All fiduciaries acting under this Will, whether or not named herein, shall have the following powers in addition to those vested in them by the common law, by statute or by the other provisions hereof, all of which shall be exercised in a ~iduciary capacity, primarily in the interests of the beneficiaries, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval and effective until actual distribution of all property: A. To retain and to hold any securities or other property, real, personal or mixed, received from my estate without regard to any principle of diversification or risk. B. To invest and reinvest in all forms of property, including stocks, bonds, funds and other securities, whether operated by my Trustees, an affiliate or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they shall deem proper without regard to any principle of diversification or risk. C. To sell at public or private sale, to exchange, or to lease for any period of time any real or personal property, and to give options for sales, exchanges or leases for such prices and upon such terms and conditions as they shall deem proper. D. To hold property in the name of any of the Trusts created hereunder, or in the name of my Trustees without designation of any fiduciary capacity, or in the name of a nominee or unregistered. E. To allocate receipts and expenses to principal or income, or partly to each, as they from time to time, in their sole discretion, shall think proper. Provided, however, this power shall not be construed to give my Trustee the discretion to expend principal except pursuant to the express authority contained in Item IV hereof. F. To vote in person or by proxy all securities, and to become a party to any stockholders' agreements deemed advisable by them in connection with such securities. G. To borrow money from any person or institution, including my Trustees or an affiliate, upon their bond or promissory note, and to secure the repayment thereof by mortgaging, creating a security interest in, pledging or otherwise encumbering any or all real or personal property as they, in their sole discretion, shall choose without regard to the dispositive provisions of this will. H. To make any divisions or distributions required hereunder, wholly or in part, in kind or in cash, and to make non-prorata distributions of assets in kind. I. To exercise any election or privilege given by the Federal tax and other tax laws, including without limiting the foregoing, the joinder with my said husband in filing income tax returns, the election of the alternate valuation for Federal E~tat~ tax purposes, the election to claim items of deduction for estate tax or for income tax purposes, and to make or not to make equitable adjustments or apportionments for the exercise or nonexercise of any such election or privilege. j. Should the principal of any of the Trusts hereunder be or become too small continuance thereof inadvisable, created so as to make establishment or my Trustee, in its sole discretion, may make immediate distribution of the then remaining balance of the principal and accumulated income of the remainder beneficiaries pursuant to Item IV(H) hereof. K. To compromise any claim or controversy. ITEM VI: I appoint Farmers Trust Company of Carlisle, cumberland County, Pennsylvania, Trustee of the Trust created under Item IV hereof. My Trustee shall be entitled to compensation for the performance of its services hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are rendered. I direct that the situs of this said Trust for administrative and accounting purposes shall be Cumberland County, Pennsylvania, and all questions concerning the validity, construction and administration of said Trust shall be determined under the laws of the Commonwealth of Pennsylvania. ITEM VII: I appoint my son, Peter D. Bower, Executor of this my last will and Testament. Should my said son fail to qualify er cease to act as Executor, I appoint my son, william B. Bower, Executor of this my last will and Testament. ITEM VIII: I direct that all fiduciaries acting under this will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this ~ ~/ day of February, 1994 :~ ~. , ~i -/ . .. ~ ~ . r [SEAL] Margaret C. Bower The preceding typewritten pages, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declared by Margaret C. Bower, the Testatrix therein named, and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each other, subscribed our names as witnesses hereto. instrument, consisting of eight (8) other have COMMONWEALTH OF PENNSYLVANIA cOUNTY OF CUMBERLAND We, Margaret C. Bower, Dale F. Shughart, Jr. and Mary M. Price, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that e~ch of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ; Testatrix. witness S,bscribed, sworn to and acknowledged before me by Margaret C. Bower, the Testatrix, and subscribed and sworn to before me by.Dale F. Shughart, Jr., and Mary M. Price, witnesses, this ~' oay of February, 1994. FUNDED IRREVOCABLE TRUST AGREEMENT THIS AGREEMENT OF TRUST executed in multiple counterparts this ~ day of ~\/ , 1994, between MARGARET C. BOWER, of 906 Apple Drive, Mechanicsburg, PA 17055, (hereinafter called SETTLOR) , and FARMERS TRUST COMPANY, (hereinafter, whether one or more, called TRUSTEE), W I TN E S S E TH : FIRST: SETTLOR establishes with TRUSTEE a TRUST, the original Principal of which shall be as shown on Schedule "A" attached hereto and made a part hereof by incorporation herein, receipt of which TRUSTEE acknowledges by executing this Agreement, which property, together with all other property, real or personal, that may be added to the TRUST (such property and additions being hereinafter held by TRUSTEE, IN TRUST, forth below. SECOND: SETTLOR has upon called "Principal"), shall be the terms and provisions set had explained to her and fully understands the consequences of an IRREVOCABLE TRUST and hereby declares that she intends this TRUST to be irrevocable and SETTLOR expressly waives all rights and powers, whether alone or in conjunction with others and regardless of when or from what source SETTLOR may heretofore or hereafter have acquired such rights or powers, to alter, amend, revoke or terminate this TRUST or any of the terms of this Trust Agreement in whole or in part. THIRD: The Principal and Income of this TRUST shall be free from anticipation, assignment, pledge or obligation of SETTLOR or of any beneficiary and shall not be subject to voluntary or involuntary alienation, to any execution or attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy, or anyone obligated for the support of SETTLOR or any beneficiary (including any government or governmental agency or private agency which has provided benefits or services to SETTLOR or to any beneficiary). It is SETTLOR's intention herein to provide for SETTLOR's and any other beneficiary's comfort and happiness without interfering with, reducing or disqualifying anyone from aid, benefits or services he or she would otherwise be entitled to and to maximize the ultimate distributive shares for all of SETTLOR's remainder beneficiaries. SETTLOR does hereby specially waive, renounce and disclaim any rights which she, her heirs and assigns, and any other person or entity may otherwise have to seek invasion of the assets of this TRUST pursuant to any rule of law or statute of any jurisdiction. The TRUSTEE may pay over any sums to be distributed herefrom to the persons herein designated without regard to any attempted anticipation (except as specifically provided in this Agreement), pledging or assignment and without regard to any claim thereto or attempted levy, attachment, seizure or other process against TRUSTEE. FOURTH: Distribution Income and Principal during the 2 lifetime of SETTLOR. A. During the lifetime of SETTLOR, the TRUSTEE, after deducting the expenses of administration of this TRUST, shall pay to the benefit of SETTLOR all of the net Income of this TRUST only upon the SETTLOR's written request to the TRUSTEE for Income. Any Income not paid to SETTLOR, or paid or applied pursuant to Article FOURTH. B., shall be paid in equal shares, annually, to SETTLOR's remainder beneficiaries as set forth in Article FIFTH.B. B. During the lifetime of SETTLOR, should SETTLOR become incapacitated or suffer a disability such that SETTLOR is, in TRUSTEE's opinion, incapable of appropriately receiving or disbursing funds, then TRUSTEE may expend from the net Income, for the benefit of SETTLOR and for the protection and preservation of her property, so much of the net Income as TRUSTEE shall in its sole and absolute discretion shall determine, giving due regard to the following: 1. No payments of income shall be made from this TRUST until the TRUSTEE shall have taken into consideration all of SETTLOR's available assets and sources of income including entitlement to benefits and services from any local, state or federal government or agency (or from any private agency). 2. During the life of SETTLOR and subject to the 3 considerations as stated in Article FOURTH.B.1. hereof, TRUSTEE may expend such portions of the net Income upon SETTLOR, for her health and medical care and support and maintenance in reasonable comfort, as TRUSTEE shall determine. TRUSTEE shall have sole and absolute discretion in determining whether any such expenditures for SETTLOR are to be made. It is SETTLOR's desire that the TRUSTEE provide such resources and experiences as will contribute to and make SETTLOR's life as pleasant, comfortable and happy as is feasible. TRUSTEE shall consult regularly with SETTLOR's sons to ascertain SETTLOR's needs and desires and may follow their recommendations in making payments and expenditures in SETTLOR's behalf. Any income of the TRUST not so expended shall be paid in convenient installments, not less frequently than annually, in equal shares unto SETTLOR's hereinafter named remainder beneficiaries as set forth in Article FIFTH.B. hereof. All income payments from this TRUST which go to SETTLOR's benefit shall be direct payments to the person or entities supplying goods or services to her at the request of the TRUSTEE. Nothing herein shall preclude the TRUSTEE from purchasing those services and items which promote SETTLOR's happiness, welfare and development, including, but not limited 4 to, vacation and recreation trips away from places of residence, expenses for traveling companions if requested or necessary, entertainment expenses, supplemental medical and dental expenses, social services expenses, transportation costs, private room, telephone and television services, a mechanical bed, an electric wheelchair, personal care services, and the like. 3. During the life of SETTLOR, no portion of the Principal of this Trust shall be paid to her or expended for her benefit nor distributed for any other purpose whatsoever except as hereinafter expressly provided. C. Should the existence of this TRUST disqualify SETTLOR or SETTLOR'S spouse, DALE L. BOWER, from eligibility for substantial governmental or private aid or benefits or services, then this TRUST may, in the sole discretion of the TRUSTEE, be terminated and the then remaining Principal and any accumulated and undistributed income be distributed to SETTLOR's remainder beneficiaries under Article FIFTH.B. hereof. D. It is SETTLOR's intention in creating this TRUST to provide for the comfort and happiness of SETTLOR without interfering with, reducing or disqualifying her from aid, benefits or services she would otherwise be entitled to and 5 to maximize the ultimate distributive shares for SETTLOR's remainder beneficiaries. SETTLOR does hereby specially waive, renounce and disclaim any rights which SETTLOR, SETTLOR's heirs and assigns, and any other person or entity may otherwise have to seek invasion of the assets of this TRUST pursuant to any rule of law or statute of any jurisdiction. FIFTH: Distribution of Income and Principal Upon Termination. A. Upon the death of SETTLOR, if SETTLOR is survived by her spouse, DALE L. BOWER, then this TRUST shall terminate and all Principal and any accumulated and undistributed income shall be paid or distributed to SETTLOR's executor or administrator. B. Upon the death of SETTLOR, if SETTLOR is not survived by any spouse (or upon the sooner termination of this TRUST as provided for in Article FOURTH.C. above) this TRUST shall terminate and all Principal and any accumulated and undistributed Income shall be distributed, discharged of TRUST restrictions, in equal shares to such of SETTLOR's three sons, WARD A. BOWER, PETER D. BOWER and WILLIAM B. BOWER, as shall survive the SETTLOR by thirty (30) days. The share of any child who shall fail to survive the SETTLOR by thirty (30) days shall be distributed to his then living issue who do so survive, per stirpes, and in 6 default of such surviving issue, such share shall be added to the share or shares of SETTLOR's other son(s) and/or the surviving issue of deceased son(s) as aforesaid. Provided, however, if any Principal of the trust shall become distributable to a beneficiary who has not attained the age of twenty-one (21) years, the Trustee may in its sole absolute discretion either pay over such Principal and any accrued or undistributed income therefrom at any time to the guardian(s) of the property of such beneficiary, or retain the same for such beneficiary, IN SEPARATE TRUST, until he or she attains the age of twenty-one (21) years. In case of such retention, the Trustee may use or apply so much of the net income and Principal as it deems necessary or advisable from time to time for support, health and medical care, and education (including college education, both undergraduate and graduate) of such beneficiary, or may make payment for these purposes, without further obligation or responsibility to see to the proper expenditure thereof, directly to such beneficiary or to such beneficiary's parent or to any person taking care of such beneficiary. Any Principal or income not so applied shall be distributed to such beneficiary absolutely when he or she attains the age of twenty-one (21) years. If he or she dies before attaining age twenty-one (21), such share shall be distributed to his or her personal representative, 7 discharged of trust. SIXTH: TRUSTEE (whether referred to herein as masculine or feminine, singular or plural, individual or corporate) shall have the following powers (except to the extent limited by Article FOURTH above), in addition to those vested in it by law and by other provisions of this TRUST, applicable to all property, whether Principal or Income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To retain any or all of the assets of this TRUST, real or personal, including TRUSTEE's own stock, without regard to any principle of diversification or risk. B. To invest in all forms of property, including stock, common TRUST funds and mortgage investment funds whether operated by a TRUSTEE or others, without restriction to investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard to any principle of diversification or risk, and including investments in Farmers Trust Company of Carlisle, PA, in the form of stock, checking accounts, savings accounts, certificates of deposit or other investments without limitation as to Federal Deposit Insurance Corporation (or other similar agency) insurance limits for such investments. C. To sell at public or private sale, to exchange, or 8 to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as it deems proper. D. To allocate receipts and expenses to Principal or Income or partly to each as TRUSTEE from time to time thinks proper in its sole discretion. E. To lend to, or purchase from, SETTLOR's executor, even though TRUSTEE is also such executor. F. To hold property in the name of SETTLOR, or in its name without designation of any fiduciary capacity, or in the name of a nominee or unregistered. G. To repair, alter or improve any real or personal property; to borrow money from any fiduciary hereunder, and to pledge, mortgage, or create a security interest in any property held by them as security therefor, and to make upon deem loans, secured or unsecured, such terms and conditions advisable, including loans to interest, for any purpose options of any kind. H. To subscribe for or to stocks, bonds, or other investments; for such purposes and as the TRUSTEE may my estate, with or without whatsoever, and to exercise exercise options for to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting TRUST and to deposit securities 9 thereunder; to vote securities in person or by proxy, in such connection to delegate discretionary powers; and generally to exercise all the rights of security holders or employees of any corporation. I. To compromise, submit to arbitration or release any claim of this TRUST against others and to pay, compromise, or submit to arbitration any claim of others against this TRUST. J. To pay from the Income of the TRUST created herein, monthly payments on any mortgage on real estate owned by SETTLOR or SETTLOR's beneficiaries individually or jointly with another person, if TRUSTEE deems it advisable. K. TRUSTEE, generally, shall have full power and authority to exercise all rights and privileges appurtenant to any property held by TRUSTEE, and to execute and deliver any and all instruments which may be necessary or expedient in the exercise of the powers granted herein. L. TRUSTEE, in addition to other powers granted, shall have the authority but is not directed to purchase and own life insurance on the lives of any or all beneficiaries of the TRUST. In addition, specific authority or power is granted to pay premiums on existing policies as well as those purchased after the creation of the TRUST even though such policies may not be owned by or payable to the TRUSTEE as beneficiary. Premiums may be 10 paid from the Income of the TRUST estate, or, if necessary, from Principal, or from borrowing. M. To continue the operation of any business in which SETTLOR may be interested or engaged (regardless of the form or organization of any such business, whether the same be a sole proprietorship, a partnership or a corporation in which SETTLOR owns all or a substantial portion of the stock and including any farming business and the rental of real estate which SETTLOR may own, either solely or as a co-tenant, including undivided fractional interests), which business or an interest in which shall be received by TRUSTEE, subject to the terms of any agreement which may have been made for the sale of such business or interest or any assets thereof, until such time as TRUSTEE deems it advisable to sell, liquidate or distribute the same in kind. TRUSTEE shall have all the rights and powers in connection with such business, including by way of example and not limitation the powers to operate or join in the operation thereof as a going concern, the right to change the form of any such business by the reorganization thereof, or the formation or re-formation of a general or limited partnership with respect thereto, and also including the right to invest in any business or make agreements for the utilization in any business or lease to or in conjunction with any business the property of this 11 TRUST for such periods of time and upon such terms and conditions and to liquidate or sell the same or any part thereof, all as TRUSTEE shall deem advisable for the best interests of the Beneficiaries hereof, without any liability for loss resulting from the operation of said business except where such loss in the result of gross negligence or fraud on the part of the particular TRUSTEE. TRUSTEE shall be entitled to received, for services in connection with any such business, such additional compensation as may be commensurate therewith. TRUSTEE is specifically authorized and empowered to engage the services of such persons as may be reasonably necessary or desirable to provide legal, accounting and business management expertise to or for such business and to engage employees and agents therefor and to agree for the compensation of such persons in addition to the additional compensation of TRUSTEE provided for above. N. In making distribution of this TRUST, TRUSTEE is hereby granted the power to make non-prorata distribution of assets in kind. O. SETTLOR transfer assets to specifically authorizes TRUSTEE to itself as TRUSTEE by exercise of any power of attorney granted by SETTLOR to it. Such assets so transferred to be held IN TRUST under the terms of this 12 TRUST. P. for the purpose provision herein separate TRUSTs. To treat the entire TRUST estate as a common fund of investment, notwithstanding any for division thereof into shares or Q. If any residential real estate is an asset of this TRUST, the TRUSTEE may retain it and pay the cost to maintain it for the use of SETTLOR and SETTLOR's spouse, DALE L. BOWER, so long as it may be practical for him or her to reside there. If at anytime during the existence of this TRUST, SETTLOR and SETTLOR's spouse, DALE L. BOWER, is no longer able to reside in that residence, and it appears unlikely that he or she will be able to return to the residence, then TRUSTEE, in its sole discretion, shall have the power to sell such residential real estate and add the proceeds the principal of this TRUST. SEVENTH: Subject to the approval of TRUSTEE, anyone may add property, real or personal, to the Principal of this TRUST by deed, will or otherwise. SETTLOR specifically reserves the right to add property to the Principal of this TRUST by deed, will or otherwise, including property added by an attorney-in- fact for SETTLOR (which may also be TRUSTEE) pursuant to authorization contained in the Power of Attorney. EIGHTH: Corporate TRUSTEE shall receive compensation for 13 the performance of its functions hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are performed. The TRUSTEE shall also be reimbursed for all necessary and reasonable expenses incurred in the management and protection of TRUST assets. There shall be no further compensation due the TRUSTEE hereunder at the termination of this TRUST. NINTH: The situs of this TRUST for administrative and accounting purposes shall be in the County of Cumberland, and Commonwealth of Pennsylvania, and all questions pertaining to the construction or validity of the provisions of this instrument shall be governed by the laws of that Commonwealth. Despite the foregoing, the TRUSTEE may, at any time and from time to time, change the situs of any TRUST created hereunder as the TRUSTEE in his sole discretion deems desirable for the benefit or security of this TRUST. The TRUSTEE may elect (or decline to elect) the law of a different jurisdiction and thereafter the court of such other jurisdiction shall have the power to effectuate the purposes of this instrument to such extent. The TRUSTEE may change the situs of any TRUST created hereunder, and may change the situs of one TRUST without changing the situs of other TRUSTS created hereunder. This is a continuing power which will not be exhausted by its use. The determination of the TRUSTEE as to the change of situs shall be 14 conclusive and binding on all persons interested or claiming to be interested in any TRUST hereunder. TENTH: Anything hereinbefore to the contrary notwithstanding TRUSTEE may, in its discretion, pay such sums from income or principal as it deems appropriate to pay the funeral and burial expenses of the SETTLOR or any death taxes payable in SETTLOR's estate attributable to the assets constituting this TRUST. IN WITNESS WHEREOF, SETTLOR has hereunto set her hand the day and year first above written and TRUSTEE has executed this instrument or caused it to be executed and has caused its corporate seal to be affixed hereto. Witness.- Attest: (CORPORATE SEAL) Marg~et C. Bo~er, SETTLOR FARMERS TRUST COMPANY of Carlisle, PA, TRUSTEE By: ~,~ .~ · "~<~q" '/¥ 15 COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND : On the ~ ~/~ day of ~/ , 1994, before me, the subscriber, a Notary Public in '~nd for the Commonwealth of Pennsylvania, residing in the County of Cumberland, personally appeared the above named Margaret C. Bower and in due form of law acknowledged the foregoing Agreement to be her act and deed and desired the same to be recorded as such. WITNESS my hand and Notarial Seal the day and year aforesaid. Notary Public ~ ~--' 16 SCHEDULE "A" ORIGINAL PRINCIPAL OF FUNDED IRREVOCABLE TRUST AGREEMENT BETWEEN MARGARET C. BOWER, SETTLOR AND FARMERS TRUST COMPANY, TRUSTEE DATED: MAY O £ ~ 25,000 par U.S. Treasury Notes 7% due 5-15-94 25,000 par U.S. Treausry Notes 3.875% due 9-30-95 25,000 par U.S. Treausry Notes 7.75% due 2-15-95 25,000 par SLMA 5% due 7-1-1997 $20,695.32 Cash Margaret C. Bower, Settlor //I ~ ' ~' Farmers Trust Company, Trustee Register of Wills of Cumberland County, Pennsylvania Estate of Bower, Margaret C. also known as INVENTORY Peter D. Bower , Deceased No. 21 - 04- 00207 Date of Death 2/24/2004 Social Security No. 176-34-9642 The 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 located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. INVe verify that the statements made in this Inventory are true and correct, tNVe understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: Dale F Shughart, Jr Esquire ID No: 19373 Personal Representative Peter D-. Bower Signature: Signature: Address: 35 E, High Street, Suite 203 Address: 25 Pheasant Court Mechanicsburg, PA 17055 Carlisle, PA 17013 Telephone: 717/241~4311 Telephone: (717) 691-1836 Dated: Personal Property (Attach additional sheets if necessary) Total Personal Property and Real Estate $115,923.35 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Bower, Margaret C. also known as , Deceased ASSETS HELD IN MARGARET C. BOWER IRREVOCABLE TRUST Unit value Security value a. 430994 AMERICAN CENTY CAP PORTFOLIOS EQUITY INC INS 7.90000 3,404,85 b 2075.725 MTB GROUP FDS LCP STK I I 9.30000 19,304.24 c 661565 MTB GROUP FDS LCP VAL INST I 10.83000 7,164.75 d 1678105 MTB GROUP FDS SMCP ST INST I 9.70000 16,277.62 e I00.39 THOMPSON PLUMB FDS INC GROWTH FD 46.98000 4,716.32 £ 55828 VANGUARD INSTL NDEX FD SH BEN INT 104.50000 5,834.03 g. 1670151 MTB GROUP FDSINTLEQTYII I001000 16,718.21 h 330.599 GOLDMAN SACHS TR HI YLD 1NSTL 7.98000 2,638.18 i. 1779.423 MTB GROUP FDS INTRM BD I I 10.29000 18,310.26 j 759 038 MTB GROUP FDS SHR DUR GVI I 9.75000 7,400.62 k 532,393 MTB GROUP FDS STRM CORP BD I 1 9.96000 5,301.74 1 318873 NORTHEAST INVS TR SHBENINT 749000 2,38836 No. 21-04-00207 Date of Death 2/24/2004 Social Security No. 176-34-9642 109,45918 Clothing and personal effects Margaret C Bower Irrevocable Trust, Money Market Account at M & T Waypoint Bank Checking Account #100455799 Penn Treat}_' Life Insurance Co., prescription expense reimbursements Total Personal Property 000 3,695.60 2,61857 150 00 $115~923.35 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11 96) NO. CD 004263 BOWER PETER D 25 PHEASANT COURT MECHANICSBURG, PA 17055 ESTATE INFORMATION: SSN: 176-34-9642 FILE NUMBER: 2104-0207 DECEDENT NAME: BOWER MARGARET C DATE OF PAYMENT: 08/12/2004 POSTMARK DATE: 08/12/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/24/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $596.45 TOTAL AMOUNT PAID: $596.45 REMARKS: PETER D BOWER SEAL CHECK# 106 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS IN RE: ESTATE OF MARGARET C. BOWER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-04-207 ELECTION A~AINST WILL KNOW ALL MEN BY THESE PRESENTS, THAT, I, Peter D. Bower, of 25 Pheasant Court, Mechanicsburg, Pennsylvania 17055, Agent under General Durable Power of Attorney, for Dale L. Bower, of Forest Park Nursing Home, 700 Walnut Bottom Road, Carlisle, Pennsylvania 17013, husband of Margaret C. Bower, who died on February 24, 2004, leaving a Will dated February 3, 1994, duly admitted to probate by the Register of Wills of Cumberland County to the above captioned Estate number, pursuant to Order of Honorable George E. Hoffer, President Judge, dated April 16, 2004, a copy of which is attached hereto, made a part hereof, and marked Exhibit "A", do Elect To Take Against The Will of the said Margaret C. Bower and do not accept the estates and interests therein devised and bequeathed to Dale L. Bower, but on the contrary elect to take such interests in the real and personal estate of said decedent to which he is entitled under the provisions of the Probate, Estates and Fiduciaries Code establishing the share of the surviving spouse who elects to take against the Will of his deceased spouse. IN WITNESS WHEREOF, I have hereunto set my hand,nd gal ~s 12th day of August, 2004 '~' ~ General Durable Power of Attorney for Dale L. Bower, widower of Margaret C. Bower CO~O~EALTH OF PE~SYLV~IA CO~TY OF C~BERLAND On this, the /~ day of August, 2004, before me, a Notary Public, of the Co~onwealth of Pennsylvania, personally appeared the above named Peter D. Bower, ~ent under General Durable Power of Attorney for Dale L. Bower, and in due form of law acknowledged the above Election To Take ~ainst The Will of Margaret C. Bower to be the act and deed of Dale L. Bower, and desired the s~e might be recorded and filed as such. WI~ESS my hand and Notarial seal the day and year aforesaid. e~INIE L COYLE, NOTARY PUBLIC BORO OF CARLIS?.E, CUMBERLAND CO. PA CC MS N OC O R ..I I certify that the decedent died possessed of personal property only. under General Durable Power of Attorney for Dale L. Bower, widower of Margaret C. Bower IN RE: ESTATE OF MARGARET C. BOWER, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NO. 21-04-207 ORDER OF COURT AND NOW, this !~ day of _~L~'~ , 2004, upon review of the foregoing Petition, and direction of the Department of Public Welfare, Office of Chief Counsel, that Dale L. Bower, exercise his right to elect to take against the Will of the above named decedent, Margaret C. Bower, his wife, the Court finds as follows: 1. Dale L. Bower is the Widower of Margaret C. Bower, who died on February 24, 2004. 2. Peter D. Bower is Attorney in Fact for Dale L. Bower under General Durable Power of Attorney dated February 2, 1994 and recorded in the Office of the Recorder of Deeds in and for Cumberland County in Miscellaneous Book 465, Page 590. 3. Dale L. Bower is a resident at Forest Park Nursing Home, receiving Medical Assistanc~ benefits. 4. The Department of Public Welfare is requiring Dale L. Bower to elect to take against the Will of Margaret C. Bower in order to continue to receive Medical Assistance benefits. 5. Without Medical Assistance benefits, Dale L. Bower has no assets with which to make payment of the cost of his care. 6. Dale L. Bower is incapacitated. 7. Based upon the foregoing facts, an exercise by Dale L. Bower of his right to elect against the Will of his wife, Margaret C. Bower, IS ADVISABLE. Peter D. Bower, General Durable Power of Attorney for Dale L. Bower, be and is hereby authorized, pursuant to 20 Pa.C.S.A. 2206, to elect to take against the Will of Margaret C. Bower on behalf of Dale L. Bower pursuant to 20 Pa.C.S. 2203. By the Court, A TRUE COPY FROM RECORD In Testimony wherof, I hereunto set my hand and the seal of said Court at Carlisle, PA ,, , i,i day o 20__ '-' - Clerk of the ~rphans Cour~'~/ Cumberland County ~, BUREAU OF /ND/V/DUAL TAXES /NHERZTAHCE TAX DZV/SZON DEPT. 280601 HARRZSBURG, PA 17118-0601~ ! DALE F SHUGART,.aR~ESQ, ~ STE 203 'D. ~ $5 E HIGH ST CARLISLE PA 17015 CUT ALONG THZS L/NE ~ COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOT/CE OF /NHER/TANCE TAX APPRA/SEMENT, ALLONANCE OR DISALLO#ANCE OF DEDUCT/ONS AND ASSESSHENT OF TAX RE¥-15~? EX kFP [01-OS) DATE lO-Oq-2OOq ESTATE OF BOWER HARGARET C DATE OF DEATH OZ-Zq-ZOOq F/LE NUHBER 21 0~-0207 COUNTY CUHBERLAND ACN 101 Amount Rea/~ted HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAZN LOWER PORT/ON FOR YOUR RECORDS 4 REV-1547 EX AFP (01-03) NOT/CE OF TNHERTTANCE TAX APPRAZSEHENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF BOWER HARGARET C FZLE NO. 21 0~-0207 ACN 101 DATE 10-0q-200~ TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVAT/ON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~nership /ntares* (Schedule C) (3) ~. Mortgages/Notes Rece/veble (Schedule D) (~) 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) 6. Joln~ly O~ned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9 Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10 Debts/Mortgage Liabilities~Liens (Schedule /) 11 Total Deductions 12 Net Value of Tax Return O0 109zq59.18 O0 O0 6~q6q.17 00 $8z958.00 (8) 16,516.7~ (10) Z,87q.q1 (11) (12) NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Ne* Value of Estate Sub,~ect to Tax (1~) Tf an assessment ~as issued previously, 11nas 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. NOTE: To Ansura proper credlt to your account, submit ~ha upper portion of this fore with your ~ax payment. 15q,881.35 ASSESSHENT OF TAX: 16. Amount of Line lfi a~ Spousal rate 16. A.ount of LAne 1~ taxable at L[neal/Class A rate 17. Aeount of Line 1~ e~ SiblAng rate 18. Aeount of LAne 1~ taxable at Collateral/Class D ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT RECEZPT DISCOUNT BATE NUMBER /NTEREST/PEN PA/D (-) 05-20-200q CD005959 202.65 08-12-200q CD00q26~ .00 19.591.15 155,~90.20 /F PA/D AFTER DATE IND/CATED, SEE REVERSE FOR CALCULATZON OF ADD/T/ONAL ZNTEREST. .00 135,q90.20 18 and 19 ~ill (15). $2,177.q0 X O0 = .00 (16) 103,312.80 X Oq5: q,6q9.08 (~7) .00 x 1Z = .00 (lB) .00 x 15 = .00 (19)= q,6q9.08 q,6qg.08 .00 .00 .00 AMOUNT PA/D 3,850.00 596.q5 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ( ZF TOTAL DUE /S LESS THAN $1, NO PAYMENT /S RE~U/RED. ZF TOTAL DUE /S REFLECTED AS A "CRED/T" (CR), YOU MAY BE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1981 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life er 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. To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (71 P.S. Section 91~0). Detach tho top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS) AGENT 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). Applications ara available at the Office of tho Register of Nills, any of the 25 Revenue District Offices, or by calling the special Z~-hour answering service for fores ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-5010 (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written pretest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. ZED601) Harrisburg, PA 171Z6-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacadent's death, a five percent [51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 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 tiaa period es you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. Ali taxes which became delinquent on and after January 1, 1981 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 1981 through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .0005q8 ~'~'~ - 1991 1II .000501 ~ 91 .0001~7 1985 161 .000~56 1991 97. .0001~7 Z002 67. .00016~ 198~ 112 .000301 1995-199~ 72 .000192 2003 57. .000157 1985 132 .000356 1995-1998 97. . OOOZ~7 ZO0~ ~Z .000110 1986 107. .00017~ 1999 7Z .000191 1987 IOZ .00027~ ZOO0 7Z .000192 --Interest is calculated as fellows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice) additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Margaret C. Bower Date of Death: February 24, 2004 Admin. No. 21-04-0207 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to NO.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. approvals of Clerk of the Copies of receipts, releases, joinders and formal or informal accounts may be filed with the Orphans' Court and may be attached to this report. Date: May 2, 2005 Dale F. Sh Supreme Cou I. 35 East High St ett Carlisle, PA 013 (717) 241-4311 Counsel for Personal 9373 Suite 203 Representative eft