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HomeMy WebLinkAbout04-0376PETITION FOR PROBATE and GRANT OF LETTERS Estate of ~.~z'~ ~/__ ~/, CA'~o,w s-rg~ also known as · Deceased. Social Security No. /~5-A-'O ~ ~.~/ 3~ The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut~lx~ in the last wilt of the above decedent, dated ~c~c+ ~ and codicil(s) dated To: Register of Wills for the County of Commonwealth of Pennsylvania in the named ,19 9~2. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in (Z,_,,~c~_ n ~_a.,,,_o County, Pennsylvania, with htr,0, last family or principal residence at ioR W0 ~4~,~ .~/-,~e~r~ ~r/,e~'r,,~,~% ~ (list street, number and muncipality) Decendent, then ~'~___ years of age, died /4444 c/4 o2~ ,~~ Excep~ 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: ~'ff/J 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: $ /,5'~ ooo,~ WHEREFORE, petitiOner(s) respectfully request(s) the probate of the last will and codicil(s) presented herF~ith and the grant of letters theron. ~ (testamentary; a/ministration c.t.a.; administration d.b.n.c.t.a.) OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF ~' ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate gccording to law. Sworn to or aff?med and subscribed c '~ ~T~'~-t~/. ~/~~' befo~ me this ~ ~ day ofI / Register of Wills of Cumberland County, Pennsylvania OATH OF NON-SUBSCRIBING WITNESS Estate of ~7-/z/~.? ,~/ ~ ~/.,~:2/2 '/~-~'~. :.~,~ also known as , Deceased (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that (I am/we are) familiar with the signature of ~,/~'£.Z. ,~ ~//~,~,~,,,.~z--~-.,¢.... , testat/~./'.~- of (one of the subscribing witnesses to) the will/codicil presented herewith and that 7Z2'~ believe~, the signature on the will/codicil is in the handwriting of ~-T,~'~-A~ to the best of ?,/-/~/,;~ knowledge and belief. Sworn to or affirmed and subscribed before me this /~c~'~'' day of / For the~egister ~zz_j/~/c_~~z~'~/ Sworn to or affirmed and subscribed before me this day of ' /' (Signature) (Signature) For the Register ,20 (Signature) ARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH CERT. NO. T 5655417 April 1, 2004 Date of Issue of This Certification Name of Decedent Ethel L. Chronister Female 185-50-9518 3-29-2004 Sex ........... Social Security No ................................ Date of Death Date of Birth July 23, 1917 Birthplace Darby, PA Place of Death Holy Spirit Hospital Cumberland E.Pennsboro Twp. Pennsylvania Race ........... White Occupation Homemaker Armed Forces? (Yes or No) No Decedent's Marital Status Widow Mailing Address 103 West Main Street Shiremanstown Informant Fae K. Maslowski Funeral Director Michael J. Shalonis Name and Address of ~ Funeral Establishment Michael J. Shalonis Funeral Home, 206 Maple Ave., Marysville,PA PA 17011 Part I: h'nmediate Cause C.V.A. (Cerebrovascular Accident) (b) (c) Interval Between Onset and Death Part ii: Other Significant Conditions Manner of Death Natural MX AccidentLmm: Suicide ~' L__ Homicide Pending Investigation Could not be Determined Describe how injury occurred: Name and Title of Cedfier H. Cohen M.D. Address (M.D., D.O:. Coroner, M.E.) 4713 E. Trindle Rd., Mechanicsburg, PA 17050 'This is to certify 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././] ~.//,~,.,. S 0 - 45 S April 1, 2004 101 Barnett St., New Bloomfield, PA 17068 OF ETHEL L. CHRONISTER I, ETHEL L. CHRONISTER, of Shiremanstown, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I direct the payment of all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid from my residuary estate as soon as practical after my decease as a part of the expenses of the administration of my estate. SECOND: I give and bequeath the motor vehicle owned by me, if any, at the date of my death, to my grandson, JOHN A. VERNACCHIO, JR. THIRD: I devise and bequeath all the rest, residue and remainder of my estate as follows: (A) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 103-105 West Main Street, Shiremanstown, Pennsylvania, to my daughter, FAE K. MASLOWSKI, for her life so lonq~s she pays all the costs of maintenance thereof including, but mot n~essa~Xy being limited to real estate taxes, municipal aSsessments, assess- ments, insurance and upkeep and ordinary repairs, saidOproperty to be insured in an amount equal to the fair market valu~<Jof said property. Upon the death of FAE K. MASLOWSKI or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 103-105 West Main Street, Shiremanstown, Pennsylvania, to my granddaughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. (B) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 1130 Thrush Lane, Norristown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 1130 Thrush Lane, Norristown, Pennsylvania, to my grandson, JEFFREY A. VERNACCHIO, or should he predecease me, to his issue per stirpes by representation. If JEFFREY A. VERNACCHIO is not survived by issue, then to his brother, JOHN A. VERNACCHIO, JR. (C) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 101 West Main Street, Shiremanstown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 101 West Main Street, Shiremanstown, Pennsylvania, to my grandson, JEFFREY A. VERNACCHIO, or should he predecease me, to his issue per stirpes by representation. If JEFFREY A. VERNACCHIO is not survived by issue, then to his brother, JOHN A. VERNACCHIO, JR. (D) I give and devise all that real estate being improved with a dwelling' house, same being known and numbered as 107 West Main Street, Shiremanstown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 107 West Main Street, Shiremanstown, Pennsylvania, to my grandson, JOHN A. VERNACCHIO, JR., or should he predecease me, to his issue per stirpes by representation. If JOHN A. VERNACCHIO, JR. is not survived by issue, then to his brother, JEFFREY A. VERNACCHIO. (E) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 109 West Main Street, Shiremanstown, Pennsylvania, to my daughter, FAE K. MASLOWSKI, for her life so long as she .pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of FAE K. MASLOWSKI or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 109 West Main Street, Shiremanstown, Pennsylvania, to my granddaughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. (F) I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, together with any insurance policies thereon, in equal shares, to my daughters, FAE K. MASLOWSKI and DELORES JEAN VERNACCHIO. Should my daughter, DELORES JEAN VERNACCHIO, predecease me, I devise and bequeath her share under this, my Last Will and Testa- ment, except as set forth hereinabove, in equal shares, to her children, JOHN A. VERNACCHIO, JR., and JEFFREY A. VERNACCHIO, or should they predecease me, to their issue per stirpes by represen- tation, or, in the further event that they are not survived by issue, then to each other such that all would pass to JEFFREY A. VERNACCHIO or JOHN A. VERNACCHIO, JR. Should my daughter, FAE K. MASLOWSKI, predecease me, I devise and bequeath her share under this my Last will and Testament, except as set forth hereinabove, to her daughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, 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 (including credit, with or without security) or condi- tions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being 4 limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the princi- pal of my residuary estate. SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint my daughters, FAE K. MASLOWSKI and DELORES JEAN VERNACCHIO, Co-Executrixes of this, my Last Will and Testament. I direct that my Co-Executrixes, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal 1992. ETHEL L. CHRONISTER Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address ~~ 6 JAMES D. BOGAR JENNIFER B. HIPP* *Also admitted to New Jersey Bar JAMES D. BOGAR ATTORNEY AT LAW ONE WEST MAIN STREET SHIREMANSTOWN. PENNSYLVANIA 17011 e-mail mall@bogarlaw.com May 26, 2004 TELEPHONE (717) 737-8761 FACSIMILE (717) 737-2086 Direct e-ma/l Jbogar@bogarlaw. com Glenda Farner Strausbaug Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Ethel L. Chronister Dear Ms. Strausbaug: Please accept this letter as my entry of appearance for the above-referenced Estate. Please contact me if you require any further information. Es rY truly yours, D. ~AR JDB/blw CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Ethel L. Chronister Date of Death: March 29, 2004 Will No. 21-04-0376 Admin. No. 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 May 25, 2004: Name Address Fae K. Maslowski Delores Jean Vernacchio Sherri J. Haines John A. Vernacchio, Jr. 704 East Coover Street Mechanicsburg, PA 17055 1130 Thrush Lane Audubon, PA 19403 704 East Coover Street Mechanicsburg, PA 17055 3071 Chalmers Court Rockvale, TN 37153 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: Capacity: Shiremanstown, PA 17011 (717) 737-8761 Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004092 MASLOWSKI FAE K 704 E COOVER STREET MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN.' 185-50-9518 FILE NUMBER: 2104-0376 DECEDENT NAME: CHRONISTER ETHEL L DATE OF PAYMENT: 06/25/2004 POSTMARK DATE: 06/25/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/29/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $17,798.16 REMARKS: F K MASLOWSKI TOTAL AMOUNT PAID: $17,798.16 SEAL CHECK#102 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX + (6-00) CAPB HpRL EpIO caAC ~TK "-ES C O R R E S R E C A P I T U L A T I O N C O M T I 0 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. ;'80601 HARRISBURG, PA 171;'8-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Chronister Ethel L. DATE OF DEATH (MM-OD-YEAR) J DATE OF BIRTH (MM-OD-YEAR) 03/29/2004 I 07/23/1917 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)  1. Original Return ~ 247! Supplemental Return 4, Limited Estate · Future lnterest Compromise (date of death after 1;'-1;'-8;') 6. Decedent Died Testate · Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) j~J 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death between 1Z -31 - g 1 and 1 - 1 - 95) OFFICIAL USE ONLY FILE NUMBER 21-04-0376 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 185- 50- 9518 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [date of death 3. Remainder Return prior to 17-13-8;') 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes J~J Election to tax under Sec. 9113(A) 1'1. (Attach Sch O) NAME James D. Bosar Esquire FI RM NAME (If Applicable) TELEPHONE NUMBER 717,/737-876% COMPLETEMAILINGADDRESS One West Main Street Shiremanstown, PA 17011 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) r-~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. 418,614.00 None Non~' None 600.00 4,594.78 None 7,396.72 81.01 OFFtCIAL USE ONLY (8) 423,808.78 (11) 7,477.73 (12) 416,331.05 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13} made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) 416,331.05 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 416,331.05 X .0 0 (15) 0.00 X .0 45 (16) 18,734.90 X .12 (17) 0.00 X .15 (18) 0.00 19. Tax Due (19) 18,734.90 Copyright (c) ;'000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 103 West Main Street CITY STATE ZiP Shiremanstown PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 17,798.16 936.75 (1) Total Credits ( A + B + C ) (2) 18,734.90 18,734.91 0.00 0.00 0.00 0.00 0.00 Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to re~luest a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) 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. retaintheuseorJncomeofthepropertytransferred; ......................... ~ ~ 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? ................................ C--] ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. C--] ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR~E2.....~/ji/OF PERSON RESPONSIRL~E FOR FILlinG RETURN Fac K Mas low;ki DATE -'v /t, .................... SIGNAT~E OF PREPARE~ OTHER THAN REPRESENTATIVE J~es D Bogar Esquire ~-~ // ~ ~. - One Wes; Main Street ~ _ ~' 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 decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) ZOOO form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Ethel L. Chronister SS# 185-50-9518 03/29/2004 ******************************************************** Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. Signature Marne Address Line 1 Address Line 2 City, State, Zip Date Delores Jean Vernacchio 1130 Thrush Lane Audubon, PA 19403 REV-1502 EX + (1-97) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TM RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ethel L. Chron±ster SS# 185-50-9518 03/29/2004 21-04-0376 All real property owned solely or as a tenant in common must be reposed at fair market value. Fair market value is defined as the price at which prope~ would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledcle of the relevant facto. Real property which is jointly-owned with right of survivorship mu~ be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE ~ OF DEATH 1 All that certain piece or parcel of real estate having - erected thereon a dwelling house being known and numbered as 109 West Main Street, Shiremanstown, Pennsylvania, being Tax Parcel No. 37-23-0557-187. The property was acquired by Melvin C. Chronister and Ethel L. Chronister, husband and wife, by Deed dated January 24, 1980, a copy of which is attached heret~ and incorporated herein. The said Melvin C. Chronister died September 18, 1989 whereupon full and complete title became vested solely in Ethel L. Chronister, the decedent herein. It respectfully suggested that the fair market value of the real estate is as follows: $145,670 (county assessed value) x 1.05 (common level ratio factor) = $152,953.50. (Note: This propert will be conveyed to Fac K. Maslowski, daughter, for a life esl and thereafter to granddaughter, both being lineal descendants with an applicable tax rate of 4.5%) 2 Ail that certain piece or parcel of real estate having - erected thereon a dwelling house being known and numbered as 103 West Main Street, Shiremanstown, Pennsylvania, being Tax Parcel No. 37-23-0557-189. The property was acquired by Melvin C. Chronister and Ethel L. Chronister, husband and wife, by Deed dated October 16, 1959, a copy of which is attached hereto and incorporated herein. The said Melvin C. Chronister died September 18, 1989 whereupon full and complete title became vested solely in Ethel L. Chronister, the decedent herein. It is respectfully suggested that the fair market value of the real estate is as follows: $253,010 (county assessed value) x 1.05 (common level ratio factor) = $265,660.50. (Note: This propert will be conveyed to Fac K. Maslowski, daughter, for a life estal and thereafter to granddaughter, both being lineal descendants with an applicable tax reate of 4.5%) 152,953.50 265,660.50 TOTAL (Also enter on line 1, Recapitulation) $ 418,614. O0 (If more space is needed, insert additional sheets of the same size) Copyrfg ht (c) 1996 form software only CPSystems, I nc. Form RIc'V- '~ {~0:; EX (Rev. 1- 97) ~el*AT--Warranly Oecd, Short Form, Act Of Ileflry Hall, Inc.. Ind;ana, Pa. MAI)I,3 7'111'3 i) ~t4~ day of ·/~,.~.~. (,f o.r Lo,'(I o.e lh(m.~(~mt .ine h.ndred eighty (1980) RE~OflDE~'orFIC~ OF THE RECOROER OF OU#BERLANO COUNTY P£NNSYLYANIA Fie 5 I0 AH '80 i. the bb~RY E. STEFFEE, widow, of the Borough of Shiremanstown, Cumberland County, Pem~sylvania, MELVIN C. C}~C~ffSTER and ETHEL L. CHRONISTER, his wife, 'of the Borough of Shiremanstown, Ct~,berland County, Pennsylvania, W;TN~3$$I,JTH. tha! ~,~ ¢o,si~er~o, ,,f Forty-five Thous~d ($45,000.00) · - ....................................................................... DoHers. ~n luoul Intid, the receipt whereof is h('r('b!t aek?to.,l(.tltled, th(' s(tid flrant,,v do es h. erebtl t/rant and convey to the said gra;tteeS, their heirs ~d assigns: ' ~L ql~T CERTAIN lot of gro~d situated in the Borough of Shiremansto~, Cowry of C~berl~d, State of Pe~sylv~1a, bonded ~d described ~ fo11~s, to Mt: BEGI~ING at a point on the nortbe~ side of ~est Main Street at co~er of lot now or fomerly of Otho B. Greenawalt ~d Huld~ M. ¢reenasalt, l~s wife; thence westwardly by the northe~ line of West Ma~ Street fifty (50)' feet to a point at corner of 1~ now or fomerly of the Ma~ Eberly Estate; thence ~rthwardly by the line of the said lot now or fomerly of Ma~ Eberly Estate one h~dred ~d s~ty-nine ~d three-tenths (169.3) feet to a twenty feet wide alley; thence eastwardly along the southem line of said alley fifty (50) feet to a point at co,er of lot now or fo~erly of Otho B. Greenawalt ~d H~d~ M. Greenawalt, aforesaid; thence southwardly by the line of said lot one h~dred s~ty-nine ~d three-tenths (169.3) feet to West ~ Street the place of BEGI~ING. ' [L~VING THEREON ERECTED fi dwelling house known and numbered as 109 West Main Street, Shiremanstown. BEING the same premises which Samuel H. Sipe, widower, by his Deed dated January 15, 1958, and recorded in the Cumberland County Recorder of Deeds Office in Deed Book "F", Volume 18, Page 445, granted and conveyed unto Paul A. Steffee and Mary E. Steffee, his wife. /~e said Paul A. Steffee died November 29, 1979, titus vesting the entire title in Mary E. Steffee, the Grantor herein. T}~ said lot is sold subject to the condition that no building or buildings shall be erected on said lot nearer to the street line of Main Street thm~ thirty ~30} feet. Cumb. Co., Pc. School Dist. Cumb. Co., Pa ~ Roal ;:fate TransF,er Ta~ I~ ~eel ~sf~t~ Trlnsf~ T~x Cumb, Co. ~[If. Col. AgL ~ C,,,,b. Co. Dist. Col. AgI. ~ BOOX V'28 Pace 653 AND the s~tid tlra,tor hereby covenantS and agree $ that she will marra~,t GENERALLY the propert~ hereby conveyed. IN II'ITN, I,.'SS I'VItEI~.EOI,', sab! tlr~u~l.r h. $ here.ri, lo scl her lh.e day a,.d !lear first ~bove ~origtett. It.nd and seal 8tr, te of PENNSYLVANIA Co.nO! of CI~IBER. I. AN'D ¢)n Ibis, Ihe &lt,, day of 'lhe ..,le'rsiyned o/ricer, pet;~onally ~peared t88. * Mary Ii. Ste££ee , I!lb)O . be.fore mr, knomn to me for satisfactorily prove*O to be the person mhose name ~S s.bscribed to the .,ilhi. inslr..ment, and acknowledged that s he executed the same for the parposes thareb~. conlai.ned. IN WITNPjS~ WHEREOF, I hereunto set m~ hand and o~c~l seal ;. :~,' .'~ ~. ~,~ .': .... i/ % ...., _ %... t / ..... d/~ ,.~:.,.," ~ ,:t.'.-:,~' ~ ....... ' - , ~ ~{::% .....e' ,' eoo V28 664 ............. ~S'l.le of (',onnt!t of On thi.% the day the tmde~;~igned o].lice~, perso~ly appeared , 19 , before kn.wn, to me (or sati.~[acto.ri~y proven) ~o be the person whose name sttbscribod to the .,itbin inslru, ment, t~nd acknowledged that he executed the same for the p.rposes thereb~ cmtlained. .. IN WITNL'SS IVItEREOF, I gere~tnto set m.~ hand and o~cial seal. Title o[ O.~cer. I do hereby certify that the precise residence and complete poat o]fice address the within named gray, tee S /s 103 ~est Main Street, Shiremanstown, PA am,~s u. l~ogar, ~fqu~-f~ .................................. Attorney fo?' . ........ ~ ................................... COMMONWEAL, T,H OF PENNSYI.,VANI~A~ ] Co,,~ ,,f ........... ?_._._.~ ~'~RECORDED'on is ................ ~ ....... day Of ....................... ~~ A. D. 19.~..(~ in tke Reco,'der', o~ee of the said Go,,,,ty, in De~ B~ V ~ Vol ........d.~ ..... Pa~e .... ~..~ Given ,nder my hand and the seal of the ~aid u~ce, t~e data a~,uc ~orittan. ..... 28 655 TIIIS DEED day of October in the year of our Lord one thousand nine hundred fifty-nine (1959) Between LEMOYNE TRUST COMPANY, Administrator d.b.n, of the Estate of Lottie B. Shopp, late of the Borough of Shiremanstown, Cumberland County, Pennsylvania, deceased, party of the first part, Grsutor AND MELVIN C. CIIRONISTER and ETHEL L. CIIRONISTER, his wife, of the Borough of ~arysville, County of Perry and State of Pennsylvania, Grantees, WITNESSETH, that in consideration of the sum of Twenty-one Thousand Dollars (~21,0OO.00) in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby §rant and envoy to the said Grantees, ALL That certain lot of ground situated in the Borough of Shiremanstown~ in the County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at an iron pin on the northern side of Main Street at corner of land of Albert Sipe and ~lizabeth M. Sipe~ his wife; thence westwardly by the northern street line of Main Street sixty-five (65) feet to a point at corner of land, now or late of Mary Eberly~ deceased; thence northwardly by the line of land now or late of Mary Eberly, deceased~ one hundred sixty-nine and three-tenths (169.3) feet to a point at the line of a twenty feet wide public alley, which said alley has been dedicated to public use by Henry B. Eberly, surviving executor of the last will and testament of Mary Eberly, deceased; thence eastwardly by the south- ern line of said alley sixty-five $65) feet to an iron pin at corner of lands of the aforesaid Albert Sipe and Elizabeth M. Sipe~ thence southwardly by the line of seid lot of Albert Sipe and Elizabeth M. Sipe one hundred sixty-nine and three-tenths (169.3) feet to an iron pin on the street line of said Main Street at the place of Beginning. Having thereon erected a double brick dwelling house~ known as 103-105 W. Main Street, Shiremanstown, Penna. BEING the same premises which Martha L. Hoopy, widow, by deed dated April 12, 1932 and recorded in the Cumber- land County Hecorder's Office in Deed Book "H", Vol. 1~, Page 12, granted and conveyed unto David M. Shopp and Lottie B. Shopp, his wife. The said David B. Shopp died July 14, 1953, leaving to survive Lottie B. Shopp) in whom title to said real estate remained vested as the surviving tenant by the entireties. The said Lottie B. Shopp died December 7, 1953 intestate and Letters of Administration were duly issued to Jacob C. Shopp. The said Jacob C. Shopp died February 9, 1959 and Letters of Administration, d.b.n, ~ere duly issued to the Lemoyne Trust Com~n¥, grantor herein. ~iND the said grantor does hereby covenant that it will warrant specially the 'property hereby conveyed. IN WI.TNESS WHEREOF the LI~OYNE TI/I~ST COMPANY has caused the .-',.., ~J d execution of these presents by its proper officers and heret~ ~ ........ '~ .... affixed its corporate seal. ~;~74' Q , %,,~ ,,. ATTEST: ~- LEMOYNE TRUST COMPANY "~- ' ~"3';'" i/CO"DED-OFFIC/OFIHE Admi~strator d~b.n, of the Estate CtEm(O~COURTS& of Co%tie O. Shopp ~RECO~ OF DEEDS h~eb7/~''~ certify that the Resideu~ and Po~ Office of within Grantee is ) '<' Grantee or Atty. COUNTY OF CUMBERLAND ) On ~his, ~he 16~h day of October ~959~ before me, %he under- signed officer, personally appeared John S. Myers who acknowledged himself to be the President of Lemoyne Trust Company, a corporation, and that he as such President, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the corporation by himself as c" ,.. · ..... ~'0~' :.F"'"~*3:o.. .... :~,,'~'IN'e~'I~'SS,; ~'. .: ~HEREOF, I hereunto set my hand and official seal. %, ~"-~><,... ,., >...' Zo/,.. ~, ...., ',,% -~ ,,. ~ · ,.. ..'. .. - 2 - State REV- 1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel L. Chronister SS~/ SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY 185-50-9518 03/29/2004 FILE NUMBER 21-04-0376 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION Capital Blue Cross Refund of Premium Contents of home and personal property, sold at private sale TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 100.00 500.00 $ 600.00 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) REV-1509 EX + (1-97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ethel L. Chronister SS~/ 185-50-9518 03/29/2004 21-04-0376 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Fae K. Maslowski Daughter 17055 B. Delores Jean Vernacchio Co 704 East Coover St. Mechanicsburg, PA 1130 Thrush Lane Audubon, PA 19403 Daughter JOINTLY-OWNED PROPERTY: LE I~ [ ~R DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financialinstitution and bank account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT Attach deed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S INTERE$ 1 B 05/11/99 1991 Buick Century Vehicle 875.00 50.00% 437.50 - VIN 1G4AH54N5M6410968, value as per attached appraisal 2 A 08/29/64 M&T Bank - Checking Account 8,314.56 50.00% 4,157.28 No. 22662456, date of death balance $8,314.56, accrued interest $8,314.56 TOTAL (Also enter on line 6, Recapitulation) $ 4,594.78 more space ~s needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I$09 EX (Rev. 1-97) FREYSINGER PONTIAC, GMC, BUICK, MAZDA, HYUNDAI, INC, 6251 CARLISLE PIKE / MECHANICSBURG, PA 17050 · TEL. 717-766-8422 VEHICLE IDENTIFICATION NO.: YE~R/M~KE/MODEL: FAIR MARKET COF~NTS: VALUE AS OF March 29, ~oo4 : $ ~ 7S -- ABOVE iNFORFiATION PROVIDED BY: M Bank June 2,2004 James D. Bogar Attorney At Law One West Main Street Shiremanstown, PA 17011 499 Mitchell Street, Millsbero, DE 19966 Estate of Ethel L. Chronister Date of Death: March 29, 2004'~ Social Security Number: 185-50-9518 Dear Mr. Bogar: In response to your request, please be advised that at the t/me of death, the above- named decedent had on deposit with this bank the following accounts. Account Type ........................... Checking Account Account Number. ...................... 22662456 Ownership (Names oj') ..............Ethel L. Chronister, Fae K. Maslowski Opening Date ........................... 08/28/64 Balance on Date of Death. ......... $8,314.56 Accrued Interest $ 0.00 Total. ...................................... $8,314.56 Sincerely, ~/, . ~ ~.~.j~.,~.~ ~ ~.~ ,.. ?n(~. Charlene Wan-ington, Recorc~s Management 1-888-502-4349 REV- 1511 EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel L. Chronister SS~/ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 185-50-9518 03/29/2004 FILE NUMBER 21-04-0376 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION Funeral Luncheon 1 2 3 4 1 2 3 4 5 FUNERAL EXPENSES: Betty Jane Callagher Comcast - Cable Bill-Final Preparation Helen Weaver - Funeral Luncheon Preparation Marlene Brack~ill Funeral Luncheon Preparation Total of Continuation Schedule(s) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees James D. Bogar Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Waggoner, Frutiger & Daub Tax Return Preparer's Fees Other Administrative Costs Gibbons Fastag - Vehicle transfer to beneficiary Lower Alien Township - Sewer Biii Pennsylvania American Water Company - Final Bill PPL Final Bill RESERVES: Costs to conclude administration of Estate including filing fee for PA Inheritance Tax Return, Inventory and First & Final Account; preparation of Personal and Fiduciary Income Tax Returns TOTAL ('Also enter on line 9, Recapitulation) AMOUNT 25.00 16.33 10.00 10.00 220.39 5,180.00 266.00 350.00 103.00 24.00 80.72 111.28 1,000.00 7,396.72 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, inc. Form REV-l$11 EX (Rev. 1-97) Estate of: Ethel L. Chronister Soc Sec #: 185-50-9518 Date of Death: 03/29/2004 Continuation of Schedule H-A (Funeral Expenses) Item Description Amourlt 5 Marysville-Rye Senior Center - Funeral Luncheon Rice Memorial Works Monument Engraving 125.39 95.00 220.39 REV-151Z EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE T,~X RETURN RESIDENT DECEDENT ESTATE OF Ethel L. Chronister SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 185-50-9518 03/29/2004 FILE NUMBER 21~04-0376 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 West Shore Ambulance Final Bill TOTAL (Also enter on line 10, Recapitulation) AMOUNT 81.01 $ 81.01 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-151Z EX {Rev. t-97) REV- 1513 EX, (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ethel L. Chronister SS~/ 1 II. SCHEDULE J BENEFICIARIES 185-50-9518 03/29/2004 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 911~a~1.2)] Sherri J. Haines 704 East Coover St. Mechanicsburg, PA 17055 Fae K. Maslowski 704 East Coover Street Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Granddaughter Daughter FILE NUMBER 21-04-0376 AMOUNT OR SHARE OF ESTATE Remainder person for real estate being known and numbered as 103-105 West Main Street, Shiremanstown, PA and 109 West Main Street, Shiremanstown, PA Real estate known and numbered as ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) Z~300 form software only The L~ckner Group, Inc. Form REV-1513 EX (Rev. 9-00) Estate of: Ethel L. Chronister Soc Sec #: 185-50-9518 Date of Death: 03/29/2004 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship ~Jnount or Share of Estate 4 Delores Jean Vernacchio 1130 Thrush Lane Audubon, PA 19403 John A. Vernacchio, Jr. 3071 Chalmers Court Rockvale, TN 37153 Daughter Grandson 103-105 West Main Street and 109 West Main Street, Shiremanstown, PA for her life and rest, residue and remainder Real estate being known and numbered as 1130 Thrush Lane, Norristown, PA and real estate being known and numbered as 101 West Main Street and 107 West Main Street, Shiremanstown, PA for her life; and rest, residue and remainder (Note: Above listed real estate was transferred to Beneficiary in excess of one year prior to Decedents date of death.) Motor Vehicle owned by Decedent at date of death o~ ETHEL L. CHRONISTER I, ETHEL L. CHRONISTER, of Shiremanstown, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I direct the payment of all my just debts and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid from my residuary estate as soon as practical after my decease as a part of the expenses of the administration of my estate. SECOND: I give and bequeath the motor vehicle owned by me, if any, at the date of my death, to my grandson, JOHN A. VERNACCHIO, JR. THIRD: I devise and bequeath all the rest, residue and remainder of my estate as follows: (A) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 103-105 West Main Street, Shiremanstown, Pennsylvania, to my daughter, FAE K. MASLOWSKI, for her life so lonq as she pays all the costs of maintenance thereof including, but~fi~t n~uessaYily being limited to real estate taxes, municipal assessments, assess- ments, insurance and upkeep and ordinary repairs, sai~property to be insured in an amount equal to the fair market :valu~of said property. Upon the death of FAE K. MASLOWSKI or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 103-105 West Main Street, Shiremanstown, Pennsylvania, to my granddaughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. (B) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 1130 Thrush Lane, Norristown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 1130 Thrush Lane, Norristown, Pennsylvania, to my grandson, JEFFREY ~. VERNACCHIO, or should he predecease me, to his issue per stirpes by representation. If JEFFREY A. VERNACCHIO is not survived by issue, then to his brother, JOHN A. VERNACCHIO, JR. (C) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 101 West Main Street, Shiremanstown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 101 West Main Street, Shiremanstown, Pennsylvania, to my grandson, JEFFREY A. VERNACCHIO, or should he predecease me, to his issue per stirpes by representation. If JEFFREY A. VERNACCHIO is not survived by issue, then to his brother, JOHN A. VERNACCHIO, JR. (D) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 107 West Main Street, Shiremanstown, Pennsylvania, to my daughter, DELORES JEAN VERNACCHIO, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said .property. Upon the death of DELORES JEAN VERNACCHIO or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 107 West Main Street, Shiremanstown, Pennsylvania, to my grandson, JOHN A. VERNACCHIO, JR., or should he predecease me, to his issue per stirpes by r~presentation. If JOHN A. VERNACCHIO, JR. is not survived by issue, then to his brother, JEFFREY A. VERNACCHIO. (E) I give and devise all that real estate being improved with a dwelling house, same being known and numbered as 109 West Main Street, Shiremanstown, Pennsylvania, to my daughter, FAE K. MASLOWSKI, for her life so long as she pays all the costs of maintenance thereof including, but not necessarily being limited to real estate taxes, municipal assessments, assessments, insurance and upkeep and ordinary repairs, said property to be insured in an amount equal to the fair market value of said property. Upon the death of FAE K. MASLOWSKI or at such prior time as she fails to otherwise adhere to the conditions of the life estate imposed herein, I give and devise 109 West Main Street, Shiremanstown, Pennsylvania, to my granddaughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. (F) I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, together with any insurance policies thereon, in equal shares, to my daughters, FAE K. MASLOWSKI and DELORES JEAN VERNACCHIO. Should my daughter, DELORES JEAN VERNAC~HIO, predecease me, I devise and bequeath her share under this, my Last Will and Testa- ment, except as set forth hereinabove, in equal shares, to her children, JOHN A. VERNACCHIO, JR., and JEFFREY A. VERNACCHIO, or should they predecease me, to their issue per stirpes by represen- tation, or, in the further event that they are not survived-by issue, then to each other such that all would pass to JEFFREY A. VERNACCHIO or JOHN A. VERNACCHIO, JR. Should my daughter, FAE K. .MASLOWSKI, predecease me, I devise and bequeath her share under this my Last will and Testament, except as set forth hereinabove, to her daughter, SHERRI J. HAINES, or should she predecease me, to her issue per stirpes by representation. FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, 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 (including credit, with or without security) or condi- tions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without re~ard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in'cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner'they consider advisable. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the princi- pal of my residuary estate. SIXTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. SEVENTH: I nominate and appoint my daughters, FAE K. MASLOWSKI and DELORES JEAN VERNACCHIO, ~o-Executrixes of this, my Last Will and Testament. I direct that my Co-Executrixes, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal 1992. ETHEL L. CHRONISTER Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Ethel L. Chronister also known as , Deceased No. 21-04-0376 Date of Death 03/29/2004 Social Security No. 185 - 50 - 9518 Fae K. Maslowski and Delores Jean Vernacchio, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address: James D. Bo~ar Esquire 19475 One West Main Street Shiremanstown, PA 17011 717/737-8761 Personal Representative Signature: Fae K. Masl~wski/ o Signature: Delores J~an Vernacchio Address: 704 East Coover St. Telephone: Mechanicsbur~, PA 17055 Telephone: 717/691-0746 Description ,'"'~alue (See continuation page(s) attached) (Attach additional sheets if necessary) Total: 419,214. O0 NOTE: The Memorandum of real estate out~ide the Commonwealth of Pennsylvania may, at the election of the personal representative. include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Penn~tlvanla Rar ..~q~ociatlon Copyright (c) 1996 form software only CPSystems, Inc. Form #R W-1 (199z} Estate of: Date of Death: County: INVENTORY Ethel L. Chronister 03/29/2004 Cumberland CASH: Capital Blue Cross Pre~ium Refund of 100.00 PERSONAL PROPERTY: Contents of home and personal property, sold at private sale 500.00 100.00 REAL ESTATE/PA: Ail that certain piece or parcel of real estate having erected thereon a dwelling house being known and numbered as 109 West Main Street, Shiremanstown, Pennsylvania, being Tax Parcel No. 37-23-0557-187. The property was acquired by Melvin C. Chronister and Ethel L. Chronister, husband and wife, by Deed dated January 24, 1980, a copy of which is attached hereto and incorporated herein. The said Melvin C. Chronister died September 18, 1989 whereupon full and complete title became vested solely in Ethel L. Chronister, the decedent herein. It is respectfully suggested that the fair market value of the 152,953.50 500.00 -1- real estate is as follows: $145,670 (county assessed value) x 1.05 (common level ratio factor) = $152,953.50. (Note: This property will be conveyed to Fae K. Maslowski, daughter, for a life estate and thereafter to granddaughter, both being lineal descendants with an applicable tax rate of 4.5%) Ail that certain piece or parcel of real estate having - erected thereon a dwelling house being known and numbered as 103 West Main Street, Shiremanstown, Pennsylvania, being Tax Parcel No. 37-23-0557-189. The property was acquired by Melvin C. Chronister and Ethel L. Chronister, husband and wife, by Deed dated October 16, 1959, a copy of which is attached hereto and incorporated herein. The said Melvin C. Chronister died September 18, 1989 whereupon full and complete title became vested solely in Ethel L. Chronister, the decedent herein. It is respectfully suggested that the fair market value of the real estate is as follows: $253,010 (county assessed value) x 1.05 (common level ratio factor) = $265,660.50. (Note: This property will be conveyed to Fae K. 265,660.50 -2- Maslowski, daughter, for a life estate and thereafter to granddaughter, both being lineal descendants with an applicable tax reate of 4.5~) TOTAL RECEIPTS OF PRINCIPAL ............... 418,614.00 419,214.00 Dar Wi Co¸ th~ STATUS REPORT UNDER RULE 6.12 Decedent: Ethel L. Chronister Death: 3/29/2004 21-04-0376 Admin. No. Pursuant to Rule 6 m 12 of the Supreme Court I report the following with respect to ninistration of the above-captioned estate: Orphans' completion State whether administration of the estate is com Yes X No 2. If the answer is No, state when the personal re~es~ntatl e reasonably believes that the administration will · If the answer to No. 1 is Yes, state the followin ac( a. Did the personal representative file a final with the Court? Yes No X th~ b. The separate Orphans' Court No. (if any) for sonal representative's account is: ac( C. Did the personal representative state an informally to the parties in interest? Yes X No ap~ Ce] Da! dm Copies of receipts, releases, joinders and is of formal or informal accounts may be filed with the the Orphans' Court and may be attached to this report.~ Sign%~ure~ James D. Bogar, Esquire Name {Please type or print) One West Main St. Shiremanstown, PA 17011 Address ,f ,lete: be nf/AM3) (717I 737-8761 Tel. No. Capacity: __Personal Representa Counsel for persona representative tire BUREAU OF INDZVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JANES D BOGAR ESQ I W HAIN ST SHIREHANSTOWN PA 17011 CONNONgEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLO#ANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-1547 EX &FP DATE 08-16-2004 ESTATE OF CHRONISTER ETHEL L DATE OF DEATH 05-29-2004 FILE NUNBER 21 04-0576 COUNTY CUNBERLAND ACN 101 Aaoun~ Rem/~ad HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF NZLLS CUNBERLAND CO COURT HOUSE ..2 CARLISLE, PA 17013 ~__u_~_~_..~_~z__s.&~_ ...... ~ _._~_~_z.._ .~_o_..;._., ?.ORTZON FOR YOUR RECO.DS ~ .._.EV-1547 EX.~!~FP (~1-03) ,~TICE OF ZNHERZ~AN~-~-A'~ "A'~P~'A'£~E'~--~ONA-N-~k OR = ' ALLO"ANOE OF DEDUCTIONS AND ASSESSNENT OF OF~ *~HRON~TER ESTATE ET.ELL F LE .0. 04-0576 AC. 101 DATE 08-16- 0. TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*a*a (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Hold S~ock/Par~norsh/p /n,ores* (Schodulo C) (3) ~. Hor~gagas/No~os Roco~vablo (Schodulo D) 5. Cash/Bank Depos1~s/H1sc. Personal Propar~y (Schedule E) (5) 6. Jointly Ovnad Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Dab's/Mortgage Liabili~ias/Lians (Schedule 1) (10) 11. To,al Daduc~/ons 12. Na~ Value of Tax Re~urn 15. lq. Chari~abla/Govarneen~al Bequests; Non-elected 9115 Trusts (Schedule J) Na~ Value of Es~a~a Sub~ec~ to Tax 418~61~.00 .00 .00 .00 600.00 4~594.78 .00 (8) 7,~96.72 NOTE: To insure proper credi~ ~o your account, subeL~ ~ha upper portion of ~hls form wi~h your ~ax payment. NOTE: 425,808.78 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TAX CREDITS: PAYHENT DATE 06-25-2004 REC./P1 NUHBER CD004092 DISCOUNT (+J INTEREST/PEN PAID (-) 936.75 reflect figures that include the total of ALL returns assessed to date. · O0 x O0 = . O0 416,$31.05 x 045= 18,734.90 · O0 x 12 = . O0 · O0 x 15 = . O0 (19)= 18,754.90 ANOUNT PAID 17,798.16 ASSESSNENT OF TAX: 15. Aaoun~ of Line 1~ a~ Spousal ra*a 16. Aaoun~ of L/ne lfi ~axabla a~ Lineal/Class A ra~a (16). 17. Aaoun* of Line lfi a~ Sibling ra~a (17) 18. Aaoun~ of Line lfi *axabla a* Collateral/Class B ra~a (18) 19. Prlnclpal Tax Due TOTAL TAX CREDIT BALANCE OF TAX INTEREST AND PEN. [ .00 TOTAL DUE [ .O1CRI ~ ( ZF TOTAL DUE TS LESS THAN $1, NO PAYNENT TS RE~UTRED. [F TOTAL DUE TS REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR TNSTRUCTZONS.) If an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 will 81.01 (11] 7.477.73 (12) 416, $31.05 (13) . O0 (1~) 416,331.05 RESERVATION: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class 6 (collateral) beneficiaries of the decedent after the expiration of any estate for life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the la=ful Class D (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: --Hake check or coney order payable to: REGISTER OF N[LLS, AGENT REFUND (CR): A refund of a tax credit, ahich ~as not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-561-Z050; services for taxpayers ~ith special hearing and / or speaking needs: 1-600-447-5010 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assesseent of tax (including discount or interest) as shoNn on this Notice must object within sixty (60) days of receipt of this Notice by: --~ritten protest to the PA Depart=ant of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 15 of ZODO. [7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, 6ureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (51) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and lnterest assessed, and not paid before January 16, 1996, the first day after the end of the tax amnesty per]od. 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 is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rata of six (61) percent per annum calculated at a daily rate of .000164. All 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 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor [.~ '~. ~ ~'~'8-1991 111 .000301 ~ 9X .000Z47 1985 161 .000458 1992 91 .000247 ZOOZ 61 .000164 198~ 111 .000501 1995-1994 71 .000191 200~ 51 .0001~7 1965 1~Z .000556 1995-1998 9~ .000147 1004 4~ .000110 1986 10~ .000274 1999 7~ .000191 1987 101 .000174 ZOO0 7~ .000191 --Interest is calculated as foIlows: INTEREST = BALANCE OF TAX UNPAID X NUIIBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (151 days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must be calculated. OR