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HomeMy WebLinkAbout04-0238 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of Kathryn R Wilbert Uo.~./'-4~ '~- ~..~ also known as Kathryn R Wilbert , Deceased Social Security No. 189091030 Etalena F Bard Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ,rix named in the Last Will of the [ Decedent, dated 4/17/2003 and codicil(s) dated State relevant circui~siances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: [] B . Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendei~e lite, durante absent,a; durante minor,tare) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence (COMPLETE IN ALL CASES:) Affach additional sheets if necessary, Decedent was domiciled at death in Cumberland County, Pennsylvania,.~ith his/he.~ast family or principal residence at 1700 Market Street, Camp Hill Borou~]h . ~_~ ,.;...:;, (list street, number and municipality) t.O Decedent, then 86 years of age, died March 2 ,2004 , at Manor Care Nursing Home (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ 250,000.00 (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ 250,000.00 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence I Etalena F Bard 506 Thomas Road Camp Hill PA 17011 RW-7 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate accor~g to law. ~/) Sworn to and affirmed and subscribed .;~ Etalena F Bard before me this /~7,,'/ day of March, 2004. - DECREE OF REGISTER Estate of Kathryn R Wilbert Deceased No. c~,'/-~ also known as Social Security No: 189091030 Date of Death: 3~2004 AND NOW, 1'2"2'-'~""~¢ /// ,~ in consideration of-~e Petition r / ' ' on the everse rode hereon, sat sfactory proof having been presented before me, IT IS DECREED that Letters I~ Testamentary I~ of Administration '-o (c.t.a., d.b.n.c.t; pendente lit~;;d~Jiante ab;tia duran~ mi~odtate) are hereby granted to Etalena F Bard in the above estate and that the instrument(s), if any, dated April 17, 2003 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ 270.00 J.~L~3 ~ / ' Register oiCVVil, ~ -~.,~ ~"-~__~ Short Certificate(s) ............... $ 12.00 Renunciation .......................... $ Extra Pages (4@$3) .............. $ 12.00 Attorney Codicil ................................. $ JCP Fee ................................. $ 10.00 Attorney: Jan L Brown Inventory & Tax Forms ............. $ I.D. No: 67993 Other ...................................... $ Address: 845 Sir Thomas Court Suite 12 Harrisburg PA 17109 TOTAL ............................. $ 304.00 Telephone: 717-541-5550 DATE FILED: 3/10/2004 H105.805 REV 9/86 This is to certi~ that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9964534 No. '~ Date )5.143 Rev. ~87 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH c:  N~E OF DECEDENT ~F~sI M~d~ ~.~ ~ STATE~:~E~UM~R ~ ~ ' ~ AGE (Last Bi~ay) 2. uemale ~ t~9 -- 09 ,~. 1030 ' ' a =~ B'~*'''~'~,~ .. ~. "~ . ~. ~.~ =~o~,.~. ~~.~.,~ .....~~2. 200~ ~ ~ ] Days I H~inutes I (M~,Day, Year) / st=t=~=~=~&'~) ~o=~&: ~ ~ ~ ' ~' .ct Z._ C TION { ~ ~ of~ ~ du~ most R IN DECEDENTS EDUCATION ~ ~IT~ STA~S Ma~ ' ~, Secretary I Hamilton ..... / v..~ .o~ I ~'~-- co,~.. I o~(i~'~' I (.w,,... ' ]1 lb. O~tl~ (~) (14 ~ ~6~c~.~.~,~,.~.o~.~<~.., ~,~o~. ~,.. ~,,~,,~ I,~. I''.~2 I I,. ~vo=~a ~ I ACT~"rs ,,.. s,a,.__PA ' ~0., 1'c. ~ Yes, de~en, lived ~ J ~p ~ 1700 Harke~ S~ree~ ~EmD~CE . C a~ Hi (S~ ins~ns ~ve ~ a ~ 1701[ ~,.r.~.) ,,~.coun~ Cumberland ,o~n,~ ,,~ ~ ~o.~.~n,,~v~ ...... ~ ~lHk~ N~E (F~st, Mid~, L~I) ...... ~ wi~ln a~ual limits of ~[~lii citgo. MOTHER'S NAME (F~st, Middle, Ma~e~ S~a~) ~a. ~ilson ~. ~ilber~ ~. Esther Susan Bixler METHOD OF OISPOSITION , 12Ob. as Noah, Camp ~Ill, P~ 17011 DATE OF DISPOSITION P~CE OF DISPOS T ON- Name of ~ ~o.~D ~u.., DCr~.~o. ~ .... ~,~ D I~ ........... , Io~o~r., .......m~'.~?"~ SI NA 1b O~ 2~c PA Crematory Har 22~. C~te ~te~ 23a~ only ~ ~ 1 09 7 ge~ 24-26 must ~ ~plet~ by Tl~ - . ...... · u *. , ~rox~mate PART Il: Other s~nirmant ~di~s ~tdbuti~ ~ dea~, ~t IMMED~TE CAUSE (Final , inlewal be~r not resulgng in ~e unde~y~g ~use gNen ~ PART L msul~ng iff ~am)~ a. ~ ~ any, ~ading ~o ~te{ DUE TO (OR AS A }ONSE~NCE~): ~use. Enter UNDERLYING =AUSE (Dissase ~ ~ju~ c. resul~ng ~ dealh ) ~ST d. ~AUSE ~Natura, ~ Homi~de - /'*'.., m Pendinglnvest~ationmi / 28a J28b. I** ~I~CE~FiNJURY-AIhome fa~ strut facio~ office ILOCATi~ ;~:~7~ NAmE AND ~rEs~o ~r~ON W~ COMP~TED CAUSE OF .~s~r.s ~.atu.~ anu .u~.~r ~. ~/~ ~ DATE FILED {M~. Day. Year) LAST WILL AND TESTAMENT OF KATHRYN R. WILBERT I, KATHRYN R. WILBERT, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not inclUding any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV I give the sum of FIFTEEN THOUSAND DOLLARS ($15,000.00) to my good friend, ETALENA F. BARD, of Cumberland County, Pennsylvania, in recognition of many instances of her kindness and assistance over the past several years. If, however, my friend, ETALENA F. BARD, fails to survive me, this gift to her shall lapse and become part of my residuary estate. Article V All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to: my brother-in-law, E. RAY GOTTSHALL, of Pompano Beach, Florida, and my nieces: JANET E. BLOMGREN, KATHRYN E. COLLMAN, LORI E. GOTTSHALL, SUSAN J. WELLNER, and NANCY J. WILLIAMSON. If any of my beneficiaries predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she has no issue, the share(s) arc to be added equally to the other shares. Article VI I nominate, constitute, and appoint my friend, ETALENA F. BARD as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my attorney, JAN L. BROWN of JAN L. BROWN & ASSOCIATES, or its successors, or an attorney of Jan L. Brown & Associates, or its successors, currently of 845 Sir Thomas Court, Suite 12, Harrisburg, Pennsylvania, successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix or successor Executor shall receive reasonable compensation for services rendered to my estate. Article VII In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising fi.om the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, -3- (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATI-IRYN R. WILBERT, hereby set my hand to this my Last Will and Testament, on '~ 'I~L IqI ~ 003 2003, at Harrisburg, Pennsylvania. KATI-IRY0~I R. WILBERT In our presence, the above-named KATHRYN R. WILBERT signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address -4- I, KATI-IRYN R, WILBERT, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by KATHRYN R. W1LBERT, the Testatrix on q- ]-7 2003. KATI-IRYI~I R. WILBERT i, flq:o~ Public ' 'x I ' NOTARIAL SEAL ~ I .II~A.#OLLAND, NOTARYPUBLI~ J co...' t ,,.' 20. i We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me and i/~ox~//~ ~). /9-rch, Wi-thes~ ...... witnesses, on q-./7 ,2003. I[SSICA A. H0U. AN0, N01ARY PUBlIC '~'~ i NOTARIAL SEAL ' , CITY OF HARRISBURG. DAUPHIN COUNTY MY COMMISSION EXPIRES MARCH 4, 2_0? _1 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Kathrvn R Wilbert Date of Death: 3/2/2004 Will No. 2004-00238 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 3/19/2004 · Name Address Etalena F Bard 506 Thomas Road Camp Hill PA 17011 E Ray Gottshall 2217 Cypress Island Drive Apt 204 Pompano Beach FL 33069 Janet Blomgren 2500 NW 8th Ave Fort L{~ud~rdale FL 33311 Kathryn E Collman 2334 Cypress Bend Drive Apt 712 Pompano Beach FL 33069 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:. Sig L Brown Esquire Name: Jan L Brown & Associate~ Address: 845 SirTh0mas Covrt Suite 12 Harrisburg PA 1710~) ~ i,'~:'), Telephone(717) 541- 5550 Z~: ~ (:J Z~ ~JV~ ~70. Capacity: Personal Representative ~( Counsel for Personal ~ .... Representative Continuation of Certification of Notice Under Rule 5.6(a) Kathryn R Wilbert 3/2/2004 Page 1 Names and addresses Name Address ~ - - Lori E Gottshall 2311 S Cypress Bend Apt 317 Pompano Beach FL 33069 Susan J Wellner 172 Union Road Wales MA 01081 Nancy J Williamson 628 8th St N Apt 5 Naples F L 34102 JAN L. BROWN & ASSOCIATES ATTORNEY AND COUNSELOR AT LAW Ow~ E~u~ G~ 845 SI. THOMAS COURT SUITE 12 HA~SSU~, PA 17109 Email: jlbassoc@verizon.net TELEPHO. E (717) 541-5550 Jan L. Brown, Esquire* FACSiMiLE (717) 541-9223 Brenda F. Kephart, LegaiAssistant Jacqueline A. Kelly, Esquire Paula K. White, Legal Assis~nt · ~urrTED a PA ^.D ~ST.~CT OF COtUUBa Judith A. Ebersole, Administrative Assistant May 18, 2004 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Kathryn R. Wilbert Social Security No. 189-09-1030 File No. 2004-00238 PA File No. 21-04-0238 Gentlemen or Ladies: Enclosed please find the following items for filing with the Register of Wills: 1. Inventory. 2. Inheritance Tax Return in duplicate. 3. Estate Check 104 in the amount of $25 for the filing fee. 4. Estate Check 105 in the amount of $34,281.24 in payment of the tax shown to be due. Please time stamp and return our file copies of these documents. A return envelope is provided. If you have any questions, feel free to contact this office. Sincerely, Brenda F. Kephart Legal Assistant bfk Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-11 62 EX(11-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003960 BROWN JAN L 845 SIR THOMAS COURT SUITE 12 HARRISBURG, PA 17109 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $34,281.24 ESTATE INFORMATION: SSN: 189-09-1030 FILE NUMBER: 2104-0238 DECEDENT NAME: WlLBERT KATHRYN R DATE OF PAYMENT: 05/20/2004 POSTMARK DATE: 05/19/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/02/2004 TOTAL AMOUNT PAID: $34,281.24 REMARKS: CHECK//105 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Wilbert Kathryn R No. 2004 00238 also known as Date of Death 3/2/2004 Kathryn R Wilbert , Deceased Social Security No 189091030 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Jan L Brown Esquire Etalena F Bard I.D. No.: 67993 Address: 845 Sir Thomas Court Suite 12 Dated 5/18/04 Harrisburg] PA 17109 Telephone: 717-541-5550 Description :~lue Wachovia Bank; Checking Account 1100001270518 ~ 22,783.55 Wachovia Bank; Money Market 1010084089861 ;..:. 234,791.48 Wachovia Bank; IRA 257410060272189 19,993.23 Estate of Kathryn R Wilbert, beneficiary United States Treasury; Social Security benefit check 1,183.00 HCR Manor Care; personal care account refund 341.63 Verizon; refund 4.81 Total 281,097.70 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory, RW-4 Continuation of Inventory Wilbert Kathryn R 2004 00238 Pa,qe 1 Description of Inventory Description Value Prudential Financial; group life insurance death benefit 2,000.00 Estate of Kathryn R Wilbert, beneficiary Subtotal $ 2,000.00 Grand Total $ 281,097.70 REV-1500 EX + (6-00) COMMONWEALTH OF REV-1500 o~,c,^~u.~o.,~ OEPARTME.T OF REVENUE INHERITANCE TAX RETURN F,LE.U.BER DEPT. 280601 HARR'SBUR . PA17128-0601 RESlDENT DECEDENT 2 1-0 4 0 2 3 8 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z Wilbert Kathryn R w 1 8 9-0 9- 1 0 3 0 t'"t DATE OF DEATH (UU-DD-Year) I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I O 03/02/2004 08/30/1917 REGISTER OF WILLS U.J (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) t'~ SOCIAL SECURITY NUMBER ~-"' [] 1. Original Retum E~ 2. Supplemental Retum [--] 3. Remainder Retum (date ofdeathpdorto 12-13-82) ,,, O,=,~ ~- G [] 4. Limited Estate E~ 4a. Future Interest Compromise (date of death after 12-12-82) E~ 5. Federal Estate Tax Retum Required ~:= ~.~' m ~ [] 6. Decedent Died Testate (Attach copy of Will) ~ 7. Decedent Maintained a Living Trust (Aftach copy of Trust} ~ 8. Total Number of Safe Deposit Boxes '~ E~ 9. Litigation Proceeds Received r~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1.95) E~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) ~_ THIS SECTION MUST BE COMPL~t=D, ALL CORRESPONDENCE AND CONFIDEN'I'IAL TAX INFORMATION SHOULD BE DIRECTED TO: z NAME "' COMPLETE MAILING ADDRESS z Jan L Brown Esquire o ~- FIRM NAME (If Applicable) LI.I ~- Jan L Brown & Associates 845 Sir Thomas Court Suite 12 o TELEPHONE NUMBER 717-541-5550 Harrisburq PA 17109 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) =~ .; 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) I ~r: 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 279,097.70 Z (Schedule E) _O 6. Jointly Owned Property (Schedule F) (6) ~ J'~ Separate Billing Requested ~'~J ~) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) I'-- (Schedule G or L) ,,~ 8. Total Gross Assets (total Lines 1-7) (8) 279,097.70 L,U 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 28~826.56 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1,923.16 11. Total Deductions (total Lines 9 & 10) (11) 30~ 749.72 12. Net Value of Estate (Line 8 minus Line 11) (12) 248~347.98 13. Charitable end Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 248,347.98 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES  15. Amount of Line 14 taxable at the spousal tax ,~ rate, or transfers underSec. 9116 (a)(1.2) 0.00 X __ (15) 0.00  16. Amount of Line14 taxable at lineal rate 0.00 X __ (16) 0.00  17. Amount of Line 14 taxable at sibling rate 38~891.33 X .12 (17) 4,666.96 ~O 18. Amount of Line14 taxable at collateral rate 209,456.65 x .15 (18) 31,418.50  19. Tax Due (19) 36,085.46 20. > > BE:SURE TO ANSWER ALL QUESTIONS ON R~MERSE SIDE AND RECHE~ < Decedent's Complete Address: STREET ADDRESS 1700 Market Street Camp Hill Borough CITY Camp Hill I STATE PA I Z~P 17011 Tax Payments and Credits: 1. Tax Due(Page 1 Line 19) 2. Credits/Payments (1) 36~085.46 A. Spousal Poverty Credit B. Prior Payments C. Discount 1,804.22 3. Interest/Penalty if applicable Total Credits ( A + B + C ) (2) 1,804.22 D. Interest E. Penalty 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. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 34,281.24 A. Enter the interest on the tax due. (EA) B. Enter the total of Line 5 + EA. This is the BALANCE DUE. (ED) 34~281.24 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........................................ [] [] c. retain a reversionary interest; or d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...~s.ta.te...i.~...b.e~£...~ f....I/{~ ..................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PER~.N RESPONSIBLE FOR FILING PZVTURN ADDRESS 506 Thomas Road / / Camp ~ SIGNATURE OF PREPAR,~R~ ~ PA 17011 DATE ..¢-/?-0¥ ADDRESS 845 ~{~'l~.omas Court Suite 12 Harris'bt~,~, PA 17109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the ecedent s I neal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + (6-98) ~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONALPROPERTY ESTATE OF FILE NUMBER Wilbert Kathryn R ;~1 04 0238 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Wachovia Bank; Checking Account 1100001270518 22,783.55 2 Wachovia Bank; Money Market 1010084089861 234,791.48 3 Wachovia Bank; IRA 257410060272189 19,993.23 Estate of Kathryn R Wilbert, beneficiary 4 United States Treasury; Social Security benefit check 1,183.00 5 HCR Manor Care; personal care account refund 341.63 6 Verizon; refund 4.81 TOTAL (Also enter on line 5, Recapitulation) $ 279,097.70 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & J INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF ~ FILE NUMBER Wilbert Kathryn R 21 04 0238 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: AMOUNT 1. Cremation Society of PA 25.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Etalena F Bard 11,373.00 Social Secudty Number(s)/EIN Number of Personal Representative(s) Street Address 506 Thomas Road City .Camp Hill s~.~, PA Zip 17011 Year(s) Commission Paid: 2004 & 2005 (50%) 2. Attorney Fees Jan L Brown & Associates 16,746.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State .. Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 346.00 5. Accountant's Fees 6. Tax Return Preparer's Fees H&R Block; 2003 income tax return 45.00 7. Cumberland Law Journal; legal advertising 8 The Patriot-News; legal advertising 75.00 9 Postmaster 211.81 4.75 TOTAL (Also enter on line 9, Recapitulation) $ 28~826.56 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) ~ SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT, INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Wilbert Kathryn R 21 04 0238 Include unreimbursed medical expenses, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Mobile X Ray 20.15 2 Hal S Fineburg MD 23.60 3 HCR Manor Care 1,109.62 4 NeighborCare Pharmacy 745.19 5 Verizon 24.60 TOTAL (Also enter on line 10, Recapitulation) $ 1,923. lIS (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-nn~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wilbert K~thryn R ;~1 04 0238 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Bo Not List Trustee(s) OF ESTATE }'. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] 1. Etalena F Bard, friend Collateral 15,000.00 506 Thomas Rd, Camp Hill, PA 17011 2 E Ray Gottshall, brother-in-law Sibling 38,891.33 2217 Cypress Island Dr #204, Pompano Beach, FL 33069 1/6 residue 3 Janet G Blomgren, niece Collateral 38,891.33 2500 NW 8 Ave, Ft Lauderdale, FL 33311 1/6 residue 4 Kathryn Collman, niece Collateral 38,891.33 2334 Cypress Bend Dr #712, Pompano Beach, FL 33069 1/6 residue 5 Lori Gottshall, niece Collateral 38,891.33 2311 S Cypress Bend Dr #317, Pompano Beach, FL 33069 1/6 residue 6 Susan Jayne Wellner, niece Collateral 38,891.33 172 Union Rd, Wales, MA 01081 1/6 residue 7 Nancy J Williamson, niece Collateral 38,891.33 628 8th St N Apt 5, Naples, FL 34102 1/6 residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Wilbert Kathryn R No. 2004 00238 also known as Date of Death 3~2~2004 Kathryn R Wilbert , Deceased Social Security No. 189091030 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory, lANe verify that the statements made in this inventory are true and correct, lANe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: Name of Attorney: Jan L Brown Esquire Etalena F Bard LB. No.: 67993 Address: 845 Sir Thomas Court Suite 12 Dated 5/18/04 Harrisburq PA 17109 Telephone: 717-541-5550 Description ::r~lue Wachovia Bank; Checking Account 1100001270518 r.,) 22,783.55 Wachovia Bank; Money Market 1010084089861 ~. 234,791.48 Wachovia Bank; IRA 257410060272189 19,993.23 Estate of Kathryn R Wilbert, beneficiary United States Treasury; Social Security benefit check 1,183.00 HCR Manor Care; personal care account refund 341.63 Verizon; refund 4.81 Total 281,097.70 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Continuation of Inventory Wilbert Kathryn R 2004 00238 Page 1 Description of Inventory Description Value Prudential Financial; group life insurance death benefit 2,000.00 Estate of Kathryn R Wilbert, beneficiary Subtotal $ 2,000.00 Grand Total $ 281,097.70 LAST WILL AND TESTAMENT OF KATHRYN R. WILBERT I, KATHRYN R. WILBERT, now domiciled in Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement fi'om any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of ~anY property over which I have the power of appointment. ':'" Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV I give the sum of FIFTEEN THOUSAND DOLLARS ($15,000.00) to my good friend, ETALENA F. BARD, of Cumberland County, Pennsylvania, in recognition of many instances of her kindness and assistance over the past several years. If, however, my friend, ETALENA F. BARD, fails to survive me, this gift to her shall lapse and become part of my residuary estate. Article V All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to: my brother-in-law, E. RAY GOTTSHALL, of Pompano Beach, Florida, and my nieces: JANET E. BLOMGREN, KATHRYN E. COLLMAN, LORI E. GOTTSHALL, SUSAN J. WELLNER, and NANCY J. WILLIAMSON. If any of my beneficiaries predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she has no issue, the share(s) are to be added equally to the other shares. Article VI I nominate, constitute, and appoint my fi-lend, ETA_LENA F. BARD as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my attorney, JAN L. BROWN of JAN L. BROWN & ASSOCIATES, or its successors, or an attorney of Jan L. Brown & Associates, or its successors, currently of 845 Sir Thomas Court, Suite 12, Harrisburg, Pennsylvania, successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix or successor Executor shall receive reasonable compensation for services rendered to my estate. Article VII In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, -3- (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATHRYN R. WILBERT, hereby set my hand to this my Last Will and Testament, on ~ ~.,~\~- ~1~ ~ ~JO~ 2003, at Harrisburg, Pennsylvania. KATHRY~ R. WILBERT In our presence, the above-named KATHRYN R. WILBERT signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address -4- I, KATHRYN R. WILBERT, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by KATHRYN R. WlLBERT, the Testatrix on L/- / 7 2003. KATHRY~ R. WILBERT /"lqroXt~ Ph~lic ' ! M~ COMMISSION EXPIR~ MARCH 4, 2006 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me and -/:~o.~/,2 2{'). /O-rc/~, Wi-t~es-s--' ..... witnesses, on ~'/'-/7 ,2003. "~/-~C/2." ~J, ~ ~ ~-4~,~0~2 . Witness -5- II'lillililll'ili[ " & ASSOCIATES UNSELORS AT LAW .ISH GAP ;OURT, SUITE 12 ,~A 17109 }urthouse COHNONNEALTH OF PENNSYLVANIA ~.. ~k ,~ BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISIOH DEPT. ZBO601 NOTICE OF INHERITANCE TAX HARRISBURG, PA 171Z&-O601 APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-I;47EXAFP(01-O$) DATE 07-05-200q ESTATE OF NZLBERT KATHRYN R DATE OF DEATH 05-02-200q FILE NUHBER 21 0~-0Z$8 *i~.~ ,~!_ _~ ~.. COUNTY CUHBERLAND JAN L BRONN ESQ ACM 101 J L BRO~N & ASSOCS Aeoun~ Roei~od ] 8~5 SIR THOHAS CT 1~ ' I HBG PA ~?!09 MAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LO#ER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOgA~-~-~-~ ................. DZSALLOgANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NILBERT KATHRYN R FILE NO. 21 0~-0258 ACN 101 DATE 07-05-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A] (1) .00 NOTE: To insure proper 2. S~ocks and Bonds (Schedule B) (2) .OiO crodi~ ~o your account, $. Closely Hold S~ock/Par~nership In~eros~ (Schedule C) ($) .OiO subei~ ~he upper portion q. Mortgages/No'as Receivable (Schedule D) (q) .00 of ~his form wi~h your 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (E) 279;097.7,0 ~ax payment. 6. Jointly Owned Propor~y (Schedule F) (6) .OiO 7. Transfers (Schedule G) (7} .00 8. To,al Asso~s (8) 279,097.70 APPROVED DEDUCTZONS AND EXENPTZONS: Z8,826.56 9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Dobbs/Mortgage Liabili~ies/Lions (Schedule I) (10) 1,9Z$.L6 11. To,al Deductions (11) S0.7q9.72 12. Ne~ Value of Tax Re~urn (12} Zq8,$~7.98 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 lq. No~ Value of Es(a(o Sub~ec~ ~o Tax (=lq) Zq8,$q7.98 NOTE: Z~ an assessment was issued previously, 11nos 14, 15 and/or 16, 17, 18 and 19 w111 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of Line lq a~ Spousal ra~o (15) .00 X O0 = .00 16. Amoun~ of Line lq ~axablo a~ Lineal/Class A ra~a (16) . O0 X 0~5 = . O0 17. Amount of Line lq a~ Sibling rata (17) 38,891.53 x 12 = q,666.96 18. Aeoun~ of Line lq taxable at Collateral/Class B ra~o (18) 209,q56.65 x 15 = $1,q18.50 19. Princi ~al Tax Duo (19)= $6,085. q6 TAX CREDITS PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) O5-19-ZOOq CD005960 1,80~.27 Sq,Z81.2q TOTAL TAX CREDIT I 36,085.51 BALANCE OF TAX DUEl .05CA INTEREST AND PEN. . O0 TOTAL DUE .05CA IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UZRED. FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CA), YOU NAY BE DUE SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.)~F41~ A REFUND. RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coeaenmaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class D (collateral) rate on any such future interest, PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91q0). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS~ AGENT REFUND (CR): A refund of a tax credit, ehich ems 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 the Register of Rills, any of the Z3 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shomn on this Notice must object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZB1021, 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. ADNIN- ISTRATIVE CDRRECTIONS: Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 17128-0601 Phone (717} ?87-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501} for an axplanatlon of administratively correctable errors. DISCOUNT: If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: 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 (6X) percent per annum calculated at a daily rate of .00016~. AIl taxes mhich became delinquent on and after January 1, 1982 mill bear interest at a rate which mill vary free calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZO0~ ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor ~ 20Z .O005qB 1988-1991 11Z .000301 ~ 9Z .O00Z~7 1963 16Z .000q38 1992 gZ .O00Zq7 ZOOZ 6Z .00016q 198q 112 .000301 1993-199q 7Z .00019Z ZOO3 52 .000137 1985 152 .000356 1995-1998 9X .O00Zq7 ZOOq q2 .000110 1986 lOX .O00ZTq 1999 7Z .O0019Z 1987 lOX .O00ZTq ZOOO 7Z .00019Z --Interest is calculatad as follows: INTEREST = BALANCE OF 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 (1S) days beyond the date of the assessment. If payment is made after the interest computation date sheen on tho Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF KATHRYN R. WILBERT, DECEASED FILE NO. 2004-00238 FAMILY AGREEMENT AND FINAL RELEASE THIS AGREEMENT by and between ETALENA F. BARD, as Executrix of the Estate of KATHRYN R. WILBERT, Deceased, and ETALENA F. BARD, E. RAY GOTTSHALL, JANET G. BLOMGREN~ KATHRYN COLLMAN, LORI GOTTSHALL, SUSAN JAYNE WELLNER and NANCY J. WILLIAMSON, individually. WHEREAS, KATHRYN R. WILBERT, late of Camp Hill Borough, Cumberland County, Pennsylvania, died testate on March 2, 2004, having first made her Last Will and Testament dated April 17, 2003, which instrument was admitted to probate and is recorded in Cumberland County Courthouse, Register of Wills, File No. 2004-00238; WHEREAS, ETALENA F. BARD has been duly appointed as Executrix of the Estate of Kathryn R. Wilbert, Deceased; and WHEREAS, the parties in interest under the Last Will and Testament of Kathryn R. Wilbert, Deceased, are: 1. Etalena F. Bard, friend; 2. E. Ray Gottshall, brother-in-law; 3. Janet G. Blomgren, niece; . 4. Kathryn Collman, niece; 5. Loft Gottshall, niece; 6. Susan Jayne Wellner, niece; and 7. Nancy J. Williamson, niece. Page I ofl0 WHEREAS, ETALENA F. BARD is entitled to a specific bequest of FIFTEEN THOUSAND DOLLARS ($15,000); WHEREAS, E. RAY GOTTSHALL, JANET G. BLOMGREN, KATHRYN COLLMAN, LORI GOTTSHALL, SUSAN JAYNE WELLNER and NANCY J. WILLIAMSON are each entitled to one-sixth (1/6) of the residuary estate; WHEREAS, each of the parties to this Agreement have been furnished with a complete listing of the estate assets, receipts and disbursements as set forth on the Statement of Account as attached hereto and marked as Exhibit A; WHEREAS, it is the desire of the parties to this Agreement that final distribution of this estate be accomplished without a formal accounting to the Orphans' Court Division of the Court of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense, delay and publicity of a formal accounting; WHEREAS, the parties to this Agreement each acknowledge to have received a proposed Schedule of Distribution attached hereto and marked as Exhibit A. NOW, THEREFORE, WITNESSETH, in consideration of the mutual promises, covenants and agreements recited herein, the parties do agree as follows: 1. Each of the parties to this Agreement does hereby release and forever discharge the said Executrix, ETALENA F. BARD, her heirs, executors, administrators and assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, and JAN L. BROWN, ESQUIRE from any and all liability which may from time to time arise in connection with their service as Executrix and Attorneys of the Estate ofKathryn R. Wilbert, Deceased. The parties do further Page 2 of 10 agree to indemnify and hold them harmless from any and all liability which may arise against the estate from creditors or claimants. 2. Each of the parties does hereby acknowledge receipt of the assets described on the Schedule of Distribution attached hereto. 3. Each of the parties acknowledges that this Agreement shaI1 be indexed and recorded in the estate proceedings and that the terms hereof shall be binding upon their respective heirs, successors, administrators and assigns. 4. Each of the parties do further agree with each other and the aforesaid Executrix that should any liability come due to the estate of the said decedent after the signing of this Agreement, each will contribute pro rata his/her share of the estate to satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said estate or the aforesaid Executrix after the signing, sealing and delivery of this Agreement. 5. This Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. Page 3 of 10 1N WITNESS WHEREOF, I have hereunto set my hand and seal this ~__~ day of k/ZTZ~,-~' ,2004. WITNESS: ETA~-ENA F. BA~, Executrix and Beneficia~ COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF DA-I3P~~~~i On this the ~ day of ,,.~z:-- z>~ ,2004 before me, a Notary Public, the undersigned officer, personally appeared ETALENA F. BARD, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknoxvledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ta~y'Pul~lic , ' , -- ~, : ' ~-;:Eh ho!ayPubc [ Page 4 of 10 IN V~ ITNESS WHEREOF, I have hereunto set my hand and seal this ~ daF' of ~ L y ,2004, / WITNESS: E. RAY ~,GOT2'SH-ALL, BerJeficiary STATE OF FLORIDA SS: COUNTY OF ,<z5:'~-¢ On this the ~4~.] day of _.~ ~-?' ,2004 before me, a Notary- Public, the undersigned officer, personally appeared E. RAY GOTTSHALL, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. 1N WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public Page 5 of' l 0 IN WITNESS WHEREOF, I have hereunto set my hand and seal this ,~7-~ _ day of .4 ' ,2004. WITNESS: J~'4ET G. BLOMGREN, B~eficiary STATE OF FLORIDA SS: COUNTY OF ~ ~-~ On this the /r?2 < day of ,-_5 ' '-/ ,2004 before me, a Notary Public, the undersigned officer, personally appeared JANET G. BLOMGREN, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. iN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public Page 6 of I 0 IN WITNESS WHEREOF, I have hereunto set my hand and seal this "'~ .-~ ~ day of .... ~ '/ ,2004. WITNESS: ~THR~COLLMAN, Beneficia~ STATE OF FLORIDA SS: COUNTY OF On this the ~-.'~< day of ,~v ~ ' ~ , 2004 before me, a Notary Public, the undersigned officer, personally appeared KATHRYN COLLMAN, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. iN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public r- ~ - STANLEY S. ~'~'IS'hlEWSK[ Page 7 of 10 IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~z · day of WITNESS: (~ /~ LORI GOTTSHALL, Beneficiary STATE OF FLORIDA . _~ SS: COUNTY OF i~.t_~-4 e~ On this the .2' / day of ,2004 before me, a Notary Public, the undersigned officer, personally appeared LORI GOTTSHALL, known?~o~_e or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Page 8 of 10 ,~ t"~ IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~ day of ~30 ~ x/ 2004. WITNESS: / - ^ / SUSAN J ~A/~ W'~LLNER, Beneficiary STATE OF'FLORIDA~ tBhG%dC qk6c?~ % : : SS: COUNTY OF gC )c~h3 ~' ?_7%~ : On this the ~'2 '~'- day of '-}U ~ "/ ,2004 before me, a Notary Public, the undersigned officer, personally appeared SUSAN JAYNE WELLNER, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Page 9 of 10 1N WITNESS WHEREOF, I have hereunto set my hand and seal this ,'2._fl R(~ day of ~ ~ , 2004. WITNESS: ~ ~v ........ N~2qCY J.~VILL[~kMSON, Beneficiary STATE OF DI~h~A SS: COUNTY OF/'~A/eOC~/ Onthisthe ,_7P'd dayof ~a~7~,£/' , 2004 before me, aNotary Public, the undersigned officer, personally appeared NANCY J. WILLIAMSON, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. 1N WITNESS WHEREOF, I hereunto set my hand and official seal. ROBERT B. HOLLISTER Notary Public, State of :~erpelual Commission ORC 147.03 Page 10 of 10 STATEMENT OF ACCOUNT OF THE ESTATE OF KATHRYN R. WILBERT Personal Property Wachovia Bank Checking 1100001270518 $22,783.55 Wachovia Bank Money Market 1010084089861 $234,791.48 Wachovia Bank IRA 257410060272189 $19,993.23 US Treasury; Social Security benefit check $1,183.00 Prudential Financial; life insurance death benefit $2,000.00 Reimbursements/refunds $371.81 Total Probate Property $281,123.07 Income earned since date of death Interest income as of 7/22/04 $850.61 Total Income $850.61 Expenses Funeral -$25.00 Legal fee; Jan L Brown -$16,746.00 Administrative costs -$12,055.56 Debts of decedent -$1,923.16 Inheritance Tax -$34,281.24 Reserve for income tax and additional obligations -$1,542.72 Total Expenses -$66,573.68 Net Available for Distribution $215,400.00 8/17/2004 Exhibit A, Page 1 DISTRIBUTION TO BENEFICIARIES ACCORDING TO TERMS OF WILL* Etalena F. Bard, friend Specific bequest; cash distribution $15,000.00 E. Ray Gottshall, brother-in-law, 1/6 residue Cash distribution $33,400.00 Janet G. Blomgren, niece, 1/6 residue Cash distribution $33,400.00 Kathryn Collman, niece, 1/6 residue Cash distribution $33,400.00 Lori Gottshall, niece, 1/6 residue Cash distribution $33,400.00 Susan Jayne Wellner, niece, 1/6 residue Cash distribution $33,400.00 Nancy J. Williamson, niece, 1/6 residue Cash distribution $33,400.00 Total Distribution $215,400.00 *Actual cash distribution may be increased or decreased based on interest accrued, market value of assets, presentation of an obligation and/or payment of additional charges. Reserve will be distributed equally between the residuary heirs after final payment of all obligations. After final distribution is made, the beneficiaries agree to reimburse the personal representative if called upon to pay further liabilities of the decedent in the future. 8/17/2004 Exhibit A, Page 2 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Wilbert Kathryn R Date of Death: 3/2/2004 Will No. 2004-00238 Admin. No. 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. account with the Court? Did the personal representative file a final Yes No X b . The separate Orphans' Court No. (if any) for the personal representative's account is : c . Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 3/17/2005 Signarureft:.g ~ Jan L Brown Esauire Name (Please type or print) 845 Sir Thomas Court Suite 12 Harrisbura PA 17109 Address (717 ) 541- 5550 Tel. No . Capacity : Personal Representative X Counsel for personal representative . \ '.1':j ss . \ ,'.. \2 SDiJL ~