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HomeMy WebLinkAbout03-0293Estate of also known as Register of Wills of PETITION Clarrissa C. Bouldin Cumberland County, Pennsylvania FOR GRANT OF LETTERS No. , Deceased Social Security No. 19]. - 09-4020 Ann B. Sensenich and Emeline C. Lucas 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 Testamentary and aver that Petitioner(s) is/are the execut rices named in the last Will of the Decedent, dated 03/12/1996 and codicil(s) dated None State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: ~T/^ B. Grant of Letters of Administration (c.ta.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: i Name Relationship Residence (COMPLy- IF- IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania with his/her last family or principal residence at i Alliance Drive, Apt. Decedent, then 89 years of age, died 03/21/2003 Decedent 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 202 BT, Borough of Carlisle, Carlisle, PA (liststreet, number, and municipality) at Pittsburgh, PA (Location) 17013 142,000.00 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 undersic~ned: Si~lnature Typedorprintednameandresidence Ann B. Sensenich 17 Hope Drive, Boiling Springs, PA 17007 Emeline C. Lucas 875 Eppley Drive, Mechanicsburg, PA 17055 / ? Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 0997) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed bef°re me this 28t1~ay°f FZzzFLMarch , 2003 !- . T For ihe Re~ister ' Donna M. Otto,lst Deputy Social Security No: AND NOW, No. Estate of Clarrissa C. Bouldin 191- 09-4020 Date of Death: 03/21/2003 April 3rd, , 21-2003-293 Deceased 2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary ~ Of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; durante absentia; durante minodtate) are hereby granted to Ann B. Sensenich and Emeline C. Lucas in the above estate and that the instrument(s) dated 03/12/1996 Short Certificate(s). ( 6 ).. $ Renunciation ........ $ Affidavits ( ) .... described in the Petition be admitted to probate and filed of record as the last Will of Decedent. Letters ........... $ 235.00 ' ' Register of Wills 18.00 . Donna M.Otto, 1st Deputy A,orney: James D. Bosar, Esquire I.D. No: PA 19475 Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717/737-8761 Extra Pages ( 5 ) .... * 15.00 Codicil ........... $ JCP Fee .......... $ 10. O0 Inventory .......... $ Other ........... $ TOTAL ......... $ 278.00 MAILED LE%~fERS TO.~.ATTORNEY JAMES D. BOGAR ON 4/3/03 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991) REGISTER OF WILLS OF c~~ COUNTY OATH OF SUBSCRIBING WITNESS James D. Pogar, Esquire (e~h) a subscribing witness to the wi~ presented herewith, ~ being duly qualified accord/ng to law, depose(s) and say(s) that he was present and saw Clarrissa C. Bould in the testatrix , sign [he same and that he signed as a witness at the request of testat rix in h er presence and (in the presence of each other) ~ Sworn to or affu'med and subscribed before Jam~s D..Boga_~ff, ~F~_q~_ ~_re me this 28th day of One W. Main-S~. marne) ~, Marg~ /~1., . /%200_3 Shiremanstown, PA 17011 (Name) (Address) 21-2003-293 REGISTER OF WILLS OF CLT~mUm-D COUNTY OATH OF NON-SUBSCRIBING WITNESS Ann B. Sensenich and Emeline C. Lucas , (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that they are fan611= wiuh the signature of Clarrissa C. Bould in , testa[rix of _ - the will presented herewith and codicil that each believes the signature on the will is in the handwriting of Clarrissa C. Bouldin to the best of their knowledge and belief. Ann B. Senffenlch f .~me this 2.8.th day of 17 Hope Drive (;~me) ~N ~r~h, , , [~ 2003 Boiling Springs, PA 17007 ' '- ' ~ 875 ~pley D~ve i~ame] Mec~icsBurq, PA 17055 (A ddr~s) 21-2003-293 I,AST WILL AND TESTAMENT CI~d~R~88A C. BOUnDeN I, CLARRISSA C. BOULDIN, of Silver Spring Township, 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 bequeath such of my tangible personal property as is set forth in a separate dated and signed Memo- randum, which dated and signed Memorandum shall be placed with or attached to this, my Last Will and Testament, to the individuals designated therein. It is my intent that the last dated and signed Memorandum shall control. If there is no Memorandum, it is my intent that all of my tangible personal property shall be and become a part of my residuary estate. SECOND: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, ANN B. SENSENICH, EMELINE C. LUCAS, and EDWARD J. BOULDIN, JR., provided that should any of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving children as provided herein. THIRD: Should any of my grandchildren or great-grand- children not have attained the age of twenty-one (21) years at the time for distribution to him or her, I give, devise and bequeath the share of each such grandchild or great-grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild's or great-grandchild's educa- tion (including college, trade school or other similar training or education), support and welfare as my Trustee or Trustees, in their sole discretion, deem advisable. My Trustee or Trustees may make the payments for the support and maintenance of my grandchildren or great-grandchildren directly to said grandchild- ren or great-grandchildren or to their parents as required. Any payments made by my Trustee or Trustees pursuant hereto shall be made without further responsibility to the said grandchildren or great-grandchildren, or their parents, or to any person taking care of my grandchildren or great-grandchildren. The Trustee or Trustees, in exercising their discretionary authority with respect to the payment of income or principal of the within Trust to my grandchildren or great-grandchildren, shall take into consideration any income or other resources available to my grandchildren or great-grandchildren from sources outside this Trust. In addition, my hereinafter named Trustee or Trustees shall have the right, in their sole discretion, to purchase and pay for out of the principal, as well as income, such insurance policies as will provide for the grandchild's or great-grand- child's medical care. Any income or principal not so applied shall be dis- tributed to each grandchild or great-grandchild when he or she attains the age of twenty-one (21) years. In the event any of my grandchildren or great-grandchildren predeceases me or dies prior to the termination of this Trust, the interest of said grandchild or great-grandchild in said Trust shall cease with any income and principal being divided evenly between or among my other grand- children or great-grandchildren or the separate trusts established hereunder for their benefit. If, however, said grandchild or great-grandchild is survived by any children, my Trustee or Trustees shall pay net income of the Trust to or apply the same for the benefit of such children of my deceased grand- child or great-grandchild, in such amount or amounts as my Trustee or Trustees, in their sole discretion, deem advisable for 2 the support, welfare and maintenance of said children. Any income or principal not so applied shall be distributed when such children of my deceased grandchild or great-grandchild attain the age of twenty-one (21) years. 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 proper- ty, 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 conditions 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, subdivi- sion, 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 limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- 3 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 nominate and appoint WILLIAM E. LUCAS, husband of EMELINE C. LUCAS, of 875 Eppley Drive, Mechanicsburg, Pennsylvania, as Trustee of the hereinabove described trusts for my grandchildren. I direct that my Trustee shall serve without bond and shall receive fair and reasonable compensation. SIXTH: I nominate and appoint ANN B. SENSENICH and EMELINE C. LUCAS, as Co-Trustees of the hereinabove described trusts for my great-grandchildren. I direct that my Co-Trustees shall serve without bond and shall receive fair and reasonable compensation. SEVENTH: I direct that all inheritance, estate, trans- fer, 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 principal of my residuary estate. EIGHTH: I nominate and appoint ANN B. SENSENICH and EMELINE C. LUCAS, Co-Executrixes of this, my Last Will and Testament. I direct that my Co-Executrixes, and their succes- sors, 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 4 seal to this, my Last Will and Testament, this \ ~ day of ~~o , 1996. CLARRISSA C. BOULDIN 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 5 MEMORANDUM In accordance with the provisions of Clause FIRST of my Last Will and Testament, dated ~~ i~ , 1996, I direct that the following described personal property be given outright to those individuals so designated: I have prepared and maintained a small notebook for each of my children. Each notebook contains a specific list of items of personal property, furniture and contents of my home. Said list will govern the distribution of all property so listed. Date CLARRISSA C. BOULDIN (SEAL) OF CLARRISSA C. BOULDIN JAMES D. BOGAR LAW OFFICES JAMES D. BOGAR, ESQUIRE ANDREW C. SI~IEELY. ESQUIRE I W£ST MAIN STREET SHIREMANSTOWN, PENNSYLVANIA 17011 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Clarrissa C. Bouldin Date of Death: March 21, 2003 Will No. 21-03-0293 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 April 4, 2003: Name Address Ann B. Sensenich Emeline C. Lucas Edward J. Bouldin, Jr. 17 Hope Drive Boiling Springs, PA 17007 875 Eppley Drive Mechancisburg, PA 17055 421 Main Street Irwin, PA 15642 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: 4/19/03 ~e~e~[ ~r~ t~ire Shiremansto~, PA 17011 (717) 737-8761 Capacity: Personal Representative X Counsel for Personal Representative JAMES D. BOGAR JENNIFER B. HIPP* *Also admitted to New Jersey Bar JA~F~S D. B OGAR ATTORNEY AT LAW ONE WEST MAIN STREET SHIREMANSTOWN, PENNSYLVANIA 17011 e-marl mafl@bogarlaw.com June 18, 2003 TELEPHONE (717) 737-8761 FACSIMILE (717) 737-2086 Direct e-mall jbogar@bogarlaw, com VIA HAND DELIVERY Donna Otto Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: The Estate of Clarrissa C. Bouldin No. 21-03-0293 Date of Death: March 21, 2003 Dear Ms. Otto: I represent the Estate of Clarrissa C. Bouldin. Enclosed is a check made payable to the Register of Wills in the amount of $5,472.00, same constituting a prepayment at discount on account of Pennsylvania inheritance taxes in the above-captioned estate. The prepayment is determined as follows: $128,000.00 multiplied by 4.5% or $5,760.00, less discount in the amount of 5% or $288.00, resulting in payment of $5,472.00. Please provide me with the appropriate receipt in this matter. Your time and consideration in this matter are greatly appreciated. JDB/leb Enclosure CC: Very truly yours, JAMES D. ~AR Ann B. Sensenich, Co-Executrix Emeline C. Lucas, Co-Executrix 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 00270O BOGAR JAMES D ESQUIRE ONE WEST MAIN STREET SHIREMANSTOWN, PA 17011 ........ fold ESTATE INFORMATION: SSN: 191-09-4020 FILE NUMBER: 2103-0293 DECEDENT NAME: BOULDIN CLARRISSA C DATE OF PAYMENT: 06/18/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,472.00 TOTAL AMOUNT PAID: $5,472.00 REMARKS: EMELINEC LUCAS C/O JAMES D BOGAR ESQUIRE SEAL CHECK# OO95 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES THHERTTANCE TAX DZVZSTON DEPT. 18060! HARRTSBURG, PA 17128-0601 JAMES D BOGAR ESQ I W MAIN ST SHIREMANSTOWN PA 17011 CONNONk/EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 11-17-2005 ESTATE OF BOULDIN DATE OF DEATH 03-21-2003 FILE NUMBER 21 03-0293 COUNTY CUMBERLAND ACN 101 Aeount Remitted REV-16,~? EX AFP c01-05) CLARRISSA C HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF k/ILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THTS LZNE ~ RETAIN LOk/ER PORTION FOR YOUR RECORDS -~( REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEIdENT, ALLOk/ANCE OR DZSALLOk/ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF BOULDZN CLARRZSSA C FILE NO. 21 03-0293 ACN 101 DATE 11-17-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks end Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Rece/vable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Tote1 Deductions 12. Net Value of Tax Return 15. 14. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax 36~172.15 .00 111;153.19 .00 .00 NOTE: To insure proper credit to your account, submit the upper portion .00 of this fore with your tax payment. .00 (8) 17,218.36 .0O NOTE: 147,~15.3~ (11) 17.218.36 (12) 130,206.98 (15) . O0 (14) 130,206.98 Zf an assessment ~as issued prev/ously, lines 1~, 15 and/or 16, 17, reflect figures that /nclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 1.6. Amount of L/ne 14 at Spouse1 re~e (1.6) 16. Aeount of Line 14 taxable at Lineal/Class A rate (16). 17. Amount of Line 14 et Sibling rate (17). 18. Amount of Line 14 taxable et Collateral/Class B rate (18). 19. Principal Tax Due RECEIPI NUNBER D/SCOUNT INTEREST/PEN PAID (-) 288. O0 .00 18 and 19 ~111 ANOUNT PAID 5,~72.00 99.31 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE 06-18-2003 10-01-Z005 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 5,859.31 .00 .00 .00 ( IF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS RE{IUTRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) TAX CREDITS: PAYII~NT DATE CDOOZ700 CD003072 .00 X O0 = .00 130,206.98 x 0~5= 5,859.31 .00 x 12 = .00 .00 x 15 = .00 (~9)= 5,859.31 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collatara1) beneficiaries of the decedent after the expiration of any estate far life or far years, tho Coamonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B [collateral) rate on any such future interest. To full111 the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which was not requested on the Tax Raturn~ amy bo requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications era available at the Office of the Register of Nails, any of the Z$ Revenue District Offices, or by calling the special 24-hour ansaaring service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-4q7-30Z0 (TT only). Any party in interest not satisfied aith the appraisement, alloaance, or disalloeance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR --election to have the matter determined et audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Indivldual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloaed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same ties 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 rate of six (61) percent per annum calculated at a daily rate of .OO016q. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate ahich 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 Z003 ara: Interest Dally Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000247 1999 7Z .000191 1983 161 .000438 198B-1991 llX .000501 ZOO0 8Z .000119 1984 111 .000301 1991 92 .000247 2001 91 .000247 1985 13Z .000356 1993-1994 7Z .OO019Z 2002 6Z .000164 1986 101 .000174 1995-1998 9Z .000247 2003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is sade after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Clarrissa C. Bouldin Date of Death: ~arch 21, 2003 Wi 11 No. 21-03-0293 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: 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. ! is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. James D. Bogar, Esquire Name (Please type or print) One West Main St. Shiremanstown, PA 17011 Address {717 ) 737-8761 Tel. No. Capacity: __Personal Representative (MAH:rmf/AM3) 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 003072 BOGAR JAMES D ESQUIRE 1 W MAIN STREET SHIREMANSTOWN, PA 17011 fold ESTATE INFORMATION: SSN: 191-09-4020 FILE NUMBER: 2103-0293 DECEDENT NAME: BOULDIN CLARRISSA C DATE OF PAYMENT: 10/01/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 03/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $99.31 TOTAL AMOUNT PAID: $99.31 REMARKS: EMELINEC LUCAS C/O JAMES BOGAR ESQUIRE SEAL CHECK# 109 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-I$00 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-03-0293 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Bouldin Clarrissa C. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 03/21/2003 01/11/1914 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) cAPB HpRL EpIO AC ~TK Co. R E C A P I T U L A T I O N C 0 M T I 0 SOCIAL SECURITY NUMBER 191-09-4020 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. Original Return ~ 247! Supplemental Return 4. Limited Estate . Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) I I 9. Litigatio. Proceeds Received II 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) U (date of death .A. 3. Remainder Return prior to 12-13-~.') 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes ~'] . Election to tax under Sec. 9113(A) 1 I (Attach Sch O) NAME James D. Bo~ar Esquire FIRM NAME (if Applicable) TELEPHONE NUMBER 717,/737-8761 COMPLETE MAILING ADDRESS 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) ~ 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, None 36,272.15 None None 111,153.19 None None 17,218.36 None OFFICIAL uSE ONLY (8) 147,425.34 (11) 17,218.36 (12) 130,206.98 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) 130,206.98 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 130,206.98 X .0 0 (15) 0.00 X .0 45 (16) 5,859.31 X .12 (17) 0.00 X .15 (18). O. O0 19. Tax Due (19) 5,859.31 Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1 Alliance Drive Apt. 202 BT CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) Z. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 5,472.00 C. Discount 288.00 5,859.31 Total Credits ( A + B + C ) (2) 5,760.00 3. interest/Penalty if applicable 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) 99.31 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 99.31 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. retaintheuseorincomeofthepropertytransferred; ......................... 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? ................................ [-'"-1 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? ................................ ~--~ 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 PERSON RESPONSIBLE FOR FILING RETURN Ann B · Sens enich DATE ~ ~, ,,~~~ __~7___H_o_p__e__D_~__i_v_e_Boilin~; SprinF~s, .................................. PA 17007 ~Z~' SiGNATURE OF PREPARER OTHER THAN REPRESENTATIVE JE~ltes D. Bogar Esqt. lire DATE \ ^ [ , . One West Main Stree~ For daie~ of death ~r~ or af~'er' J~liy il i'~9~ 'and' ~f0re' ~ua'~ 'i 'i 995~' ~e'~a~ rate'i~s;d' ~' [~ ~'e~ val'~ 'of tr~n~fe;~ to or 'fo~ t~e'u~e 0f ~he surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after Janua~ 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 statuto~ requirements for disclosure of assets and filin~ a tax return are still applicable even if the su~iving spouse is the only beneficial. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twen~-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) ~000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) ADDITIONAL Personal Representatives Estate of Clarrissa C. Bouldin SS# 191-09-4020 03/21/2003 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. Marne Address Line 1 Address Line 2 City, State, Zip Date Emeline C. Lucas 875 Eppley Drive Mechanicsburg, PA 17055 REV- 1503 EX * (1-97) COMMONWEALTHOFPENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Clarrissa C. Bouldin $S# 191-09-4020 '03/21/2003 AIIpropertyjointly-owned withrightofsurvivorship mustbedisclosedonScheduleF. FILE NUMBER 21-03 -0293 ITEM VALUE AT DATE NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 787.89522 shares PNC Investments Securities 44.73 35,242.55 Investment Account No. 17236824 2 33 Prudential Securities Inc. CUSIP 744320102 31.20 1,029.60 TOTAL (Also enter on line 2, Recapitulation) 36,272.15 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. [nc. Form REV-1503 EX (Rev. 1-97) PNC INVESTMENTS ~ dixdsion ofJ.J.B. Hi~liard, W ~ L?h~ lm member N'tSF ,!hi: May 13, 2003 James D. Bogar Attorney at Law One West Main Street Shiremanstown, PA 17011 Re: Estate of Clarrissa C. Bouldin The actual date the account was opened was 11/01/1995. The account was titled Clarrissa C. Bouldin (individual account). The items needed to distribute the assets among the beneficiaries are as follows: Letter Of Authorization Stating: -Names of Beneficiaries -Address of Beneficiaries -Social Security Numbers -D.O.B's (if beneficiary is a minor, custodian info needed) -Number of Shares of each position for each beneficiary. The letter of authorization needs to be signed by the Executor of the Estate. If you have any questions, please feel free to contact me at 800-762-0123. Sincerely, ( J?finine M. Koepke "S'ales Assistant to Regis T. Sulkowski Financial Advisor A member of The PNC Financial Services Group Two PNC Plaza 620 Libcrty Avenue Pil!sburgh ?ennsv~vrm,~ 15222 www. pncinvestments.com Important Investor Information: Dare ot Death: 03/21/2003 valuatiOn Da:e: 03/21/2003 processing Da:e: 04/15/2003 s~ares Securi:y or Par Descrip:ion 787.89522 PNC FINL SVCS GROUP INC (6934751053 03/21/2003 Total value: Total Accrual: Total: $35,242.55 ~state valua%ion High/Ask {5.60000 Low/Bid Es:a:e of: CLAI~I$SA C. BOULDIN Accoun:: 17236824 ~epor: Ty~e: Date of Dea~ Number of SecuIities: 1 File 1D: BouLDIN,CLA~RI$SA Me~ ~d/ar Div ~ ~t Seedily A~jus~e:~S AcceSS Value 43.86000 H/L 44.730000 $0.00 35,2¢2.55 $35,2¢2.55 Page 1 was Oroduced wi:h gs:a:e~al, a ~roduc: o~ ~s:a:e yaluations & Pricing Systems, .... ~ ~,a~ams a: (8181 313-6300. (Revision 6-¢.031 you have The Estate of Clarissa C. Bouldin Date of Death' March 21, 2003 Company Cusip Symbol Prudential Total Sales Value a/o DOD Price Per Quantity 03/21/03 Value Share Commission 744320102 PRU 33 $31.20 $1,029.60 $36.14 $65.00 Net Proceeds $1,127.56 /MI quotations have been ~ frozn lhe hisloricat ','~;?abase and oilier applicable research sources. '~, ese quoiatioris have been carefully checked btl; ,lieir accuracy is not Ali capilal c!~a~fles ~nay nol be reflecled in lhe ~l)ove vaJualiorl. REV- 1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Clarrissa C. Bouldin SS# 191-09-4020 03/21/2003 21-03-0293 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Chapel Point - Entrance Fee Refund 1 2 4 8 9 10 11 12 13 PNC Bank, N.A. - Certificate of Deposit, Account No. 31000211402 date of death balance $5,000.00, accrued interest $10.94 PNC Bank, N.A. - Checking Account, Account No. 5140180958, date of death balance $973.00, accrued interest $0.00 PNC Bank, N.A. - Savings Account, Account No. 5000679183, date o: death balance $9,211.54, accrued interest $2.58 Smith Barney Citigroup 724-21316-18 008 Smith Barney Citigroup 724-21316-18 008 Smith Barney Citigroup 724-21316-18 008 Cash and Money Market Funds, Account No Discover Bank CD, Account No. Huntington National Bank CD, Account No Sprint - Telephone-Refund of Credit Balance The Sentinel - Refund USAA - Refund of Automobile Insurance Policy USAA Refund Automobile and Tenant Insurance 1993 Buick Park Avenue, VIN 1G4CW53LXP1637296 Personal Property Sold at Private Sale TOTAL (Also enter on line 5, Recapitulation) 66,250.00 5,010.94 973.00 9,412.12 10.63 20,211.60 5,201.60 5.07 25.96 145.88 656.39 2,500.00 750.00 $ 111,153.19 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, [nc. Form REV-1508 EX (Rev. 1-97) '" Ch_aRe t'Otnt¢ at Carlisle 770 South Hanover Street Carlisle. PA 17013 April 14, 2003 Telephone: 717-249-1363 Fax: 717-249-951 I Website: www.chapelpointe.com Mr. James D. Bogar Attorney at Law One West Main Street Shiremanstown, PA 17011 Dear Mr. Bogar: I am responding to your March 31, 2003, letter to Linda Amsley inquiring about the refundable apartment entrance fee due to the estate of Clarrissa C. Bouldin and the policies relating to such refunds. I have attached a spreadsheet that shows the calculation of the $66,250 refund. According to Mrs. Bouldin's residency agreement (copy enclosed), the refund will be paid within 30 days after the apartment has been reoccupied by a new resident and the entrance fee for the reoccupied apartment has been paid in full. If the apartment is not reoccupied within six months of the surrender date, 50% of the refund due will be paid on the six-month anniversary of the surrender date. If the apartment is not reoccupied by the one-year anniversary of the surrender date, the remaining 50% of the refund will be paid. We have no way of knowing when the apartment will be reoccupied. We certainly hope that it will be before October 1, 2003, which will be the six-month anniversary of the surrender date. If you have any questions, please contact me. Sincerely, Richard A. Lehmann Director of Financial Services CC: Linda Amsley retirement community of The Christian and Missionary Alliance PNCBAN< April28,203 James D. Bogar One West Main Street Shiremanstown, PA 17011 Estate of Clarissa C. Bouldin, deceased SSN; 191-09-4020 DOD: 3/21/2003 In response to your request for Date of Death ba!~uces for the customer noted above, our records show the following: Certificate of Deposit Account #31000211402 CLARRI$SA C BOULDIN DOD balance: $5,000.00 + $10.94 accrued interest Established 03/21/2003 Account #5140180958 CLARRI$SA C BOULDI2q DOD balance: $973.00 + $0.00 accrued interest ~;tabl/~hed 08101/1967 Savings Account AccounI #5000679 lg3 CLARRISSA C BOULDIN DOD balance: $9,211.54 + $2.58 accrued interest Established 04/19/1996 For Brokerage information, please call 1-800-762-6111. ~ #17236824 Page 1 of 2 Please note that this office only provides date of d~ath balances for d~msit accounts (IKAs, CDs, Ch~-g and Savings accounts). We do not process ~ny financial transactions or provide statements. If you nccd assistance wi~ any of these items, please call 1-8$8-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, Rachelle Wells 1-800-762-1775 P7-PFSC..04-F 500 fi~s~ Ave. Pi~burgh PA 15219 Page 2 of 2 M~mber FDIC SMITH BARNEY c t groupJ April l 1, 2003 James D. Bogar Attorney At Law One West Main Street Shiremanstown, PA 17011 Dear James: Listed below, please find the date of death values for the account of Clarfissa C. Bouldin. call me if you have any questions. Please Security Cash and Money Market Funds Discover Bank CD Huntington Nat'l Bank CD Total Account Value Clarrissa C. Bouldin Value of Account on March 21, 2003 Quantity 10.63 20,000 5,000 Bid 1.00 101.06 104.03 Ask 1.00 101.06 104.03 Value $10.63 $20,211.60 $5.201.60 $2£423.83 Sincerely, ~M. Becker Registered Sales Assistant to Robert Beard Vice President - Investments Financial Consultant The information herein has been obtained from sources' we believe to be reliable, but do not guarantee it's accuracy or completeness. Citigroup Global Market~ }nc. I ! North 3rd Street, 2nd Floor Harrisburg. PA 17101 Tel 717 780 1'~00 Fax '1? 233 2090 Toil-r?ee 800 23- 1-00 CHEVROLET, INC. 3400 Hartzdale Drive at Capital City Mall Drive · Camp Hill, PA 17011 · Phone (717'~ 761-0600 4/22/03 Owner of Vehicle: Clarrissa C. Bouldin Vehicle Identification Number: 1G4CW53LXP 163 7296 Year/Make/Model: 1993 Buick Park Avenue Fair Market Value as of 03/21/2003: $2500.00 Above Information Provided By: (Title) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarrissa C. Bouldin SS~/ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 191-09-4020 03/21/2003 FILENUMBER 21-03-0293 Debts of decedent must be reported on Schedule I. ITEM NUMBER 1 2 3 4 2 3 4 DESCRIPTION FUNERALEXPENSES: Anthony Hoke - Funeral Services-Clean-up Deb Brandburg - Funeral Services-Clean-up Dr. Gilchrist Eulogy Ewing Brothers Funeral Home - Funeral/Burial 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 Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Legg Mason Wood Walker, Inc. - Stock State Zip Commission for Sale of Prudential Register of Wills Short Certificates 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 Sprint - Telephone Bill-Final AMOUNT 25.00 25.00 100.00 9,456.60 1,371.52 4,812.50 278.00 65.00 9.00 850.00 43.90 Total of Continuation Schedule (s) 181.84 TOTAL (Also enter on line 9, Recapitulation) 17,218.36 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) Estate of: Clarrissa C. Bouldin Soc Sec #: 191-09-4020 Date of Death: 03/21/2003 Continuation of Schedule H-A (Funeral Expenses) Item Description Amount 5 Innovative Graphic Funeral Announcements 6 Susan Yingst - Funeral Luncheon 7 Wayne Noss Flowers Funeral Flowers 8 Westminster Cemetery - Grave Opening 26.75 362.67 37.10 945.00 1,371.52 Estate of: Clarrissa C. Bouldin Soc Sec #: 191-09-4020 Date of Death: 03/21/2003 Continuation of Schedule H-B7 (Other Administrative Costs) Item Description Amount 5 U.S. Postal Service - Certified Mail to EquiServe 6 USAA - Automobile Insurance 7 USAA - Automobile Insurance 4.42 61.72 115.70 181.84 REV- 1513 EX * (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Clarrissa C. Bouldin SS~/ 191-09-4020 03/21/2003 21-03-0293 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING pROpERTY Do Not List Trustee(s) OF ESTATE II. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1 Edward J. Bouldin, Jr. 421 Main Street Irwin, PA 15642 Emeline C. Lucas 875 Eppley Drive Mechanicsburg, PA 17055 Ann B. Sensenich 17 Hope Drive Boiling Springs, PA 17007 Son Daughter Daughter One third (1/3) of rest, residue and remainder One third (1/3) of rest, residue and remainder One third (1/3) of rest, residue and remainder 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) ;)000 form software only The Lackner Group. Inc. Form REV-1513 EX (Rev. 9-00) I,AST WILL AND TESTAMENT OP CLARRISSA C. BOULDIN I, CLARRISSA C. BOULDIN, of Silver Spring Township, 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 bequeath such of my tangible personal property as is set forth in a separate dated and signed Memo- randum, which dated and signed Memorandum shall be placed with or attached to this, my Last Will and Testament, to the individuals designated therein. It is my intent that the last dated and signed Memorandum shall control. If there is no Memorandum, it is my intent that all of my tangible personal property shall be and become a part of my residuary estate. SECOND: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, ANN B. SENSENICH, EMELINE C. LUCAS, and EDWARD J. BOULDIN, JR., provided that should any of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation, and if there be a failure of same, then I give and bequeath such deceased child's share to my surviving children as provided herein. THIRD: Should any of my grandchildren or great-grand- children not have attained the age of twenty-one (21) years at the time for distribution to him or her, I give, devise and bequeath the share of each such grandchild or great-grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild's or great-grandchild's educa- tion (including college, trade school or other similar training or education), support and welfare as my Trustee or Trustees, in their sole discretion, deem advisable. My Trustee or Trustees may make the payments for the support and maintenance of my grandchildren or great-grandchildren directly to said grandchild- ren or great-grandchildren or to their parents as required. Any payments made by my Trustee or Trustees pursuant hereto shall be made without further responsibility to the said grandchildren or great-grandchildren, or their parents, or to any person taking care of my grandchildren or great-grandchildren. The Trustee or Trustees, in exercising their discretionary authority with respect to the payment of income or principal of the within Trust to my grandchildren or great-grandchildren, shall take into consideration any income or other resources available to my grandchildren or great-grandchildren from sources outside this Trust. In addition, my hereinafter named Trustee or Trustees shall have the right, in their sole discretion, to purchase and pay for out of the principal, as well as income, such insurance policies as will provide for the grandchild's or great-grand- child's medical care. Any income or principal not so applied shall be dis- tributed to each grandchild or great-grandchild when he or she attains the age of twenty-one (21) years. In the event any of my grandchildren or great-grandchildren predeceases me or dies prior to the termination of this Trust, the interest of said grandchild or great-grandchild in said Trust shall cease with any income and principal being divided evenly between or among my other grand- children or great-grandchildren or the separate trusts established hereunder for their benefit. If, however, said grandchild or great-grandchild is survived by any children, my Trustee or Trustees shall pay net income of the Trust to or apply the same for the benefit of such children of my deceased grand- child or great-grandchild, in such amount or amounts as my Trustee or Trustees, in their sole discretion, deem advisable for the support, welfare and maintenance of said children. Any income or principal not so applied shall be distributed when such children of my deceased grandchild or great-grandchild attain the age of twenty-one (21) years. ~OUR~: 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 proper- ty, 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 conditions 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, subdivi- sion, 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 limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- 3 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 nominate and appoint WILLIAM E. LUCAS, husband of EMELINE C. LUCAS, of 875 Eppley Drive, Mechanicsburg, Pennsylvania, as Trustee of the hereinabove described trusts for my grandchildren. I direct that my Trustee shall serve without bond and shall receive fair and reasonable compensation. SIXTH: I nominate and appoint ANN B. SENSENICH and EMELINE C. LUCAS, as Co-Trustees of the hereinabove described trusts for my great-grandchildren. I direct that my Co-Trustees shall serve without bond and shall receive fair and reasonable compensation. SEVENTH: I direct that all inheritance, estate, trans- fer, 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 principal of my residuary estate. EIGHTH: I nominate and appoint ANN B. SENSENICH and EMELINE C. LUCAS, Co-Executrixes of this, my Last Will and Testament. I direct that my Co-Executrixes, and their succes- sors, 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 4 seal to this, my Last Will and Testament, this \ ~ day of CLARRISSA C. BOULDIN 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 5 MEMORANDUM In accordance with the provisions of Clause FIRST of my Last Will and Testament, dated ~'~/~c~ i~ , 1996, I direct that the following described personal property be given outright to those individuals so designated: I have prepared and maintained a small notebook for each of my children. Each notebook contains a specific list of items of personal property, furniture and contents of my home. Said list will govern the distribution of all property so listed. Date :~ ~.k ~ ~ % ~k-~.:~~ (i~ ~: ~2t~-~ ~ (SEAL) CLARRISSA C. BOULDIN E Register of Wills of Estate of Clarrissa C. Bouldin also known as CUMBERLAND INVENTORY County, Pennsylvania . Deceased No. 21-03-0293 Date of Death 03/21/2003 Social Security No. 191~09-4020 Ann B. Sensenich and Emeline C. Lucas, 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. Personal Representative Name of Attorney: James D. Bo~ar Esquire S,gnature: A/jD.~. ,~/~ ~,~/C=nseni~'~.~~ Address: One West Main Street Address: 17 Hope Drive Shiremanstown, PA 17011 Boilin~ Sprinss, PA 17007 Telephone: 717/737-8761 Telephone: 717/258-6544 Dated: Description (See continuation page(s) attached) (Attach additional sheets if necessary) Value Total: 147,425.34 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form t~IRW-7 (1997) Estate of: Date of Death: County: INVENTORY Clarrissa C. Bouldin 03/21/2003 Cumberland CASH: Chapel Point Refund Entrance Fee PNC Bank, N.A. Certificate of Deposit, Account No. 31000211402, date of death balance $5,000.00, accrued interest $10.94 PNC Bank, N.A. Checking Account, Account No. 5140180958, date of death balance $973.00, accrued interest $0.00 PNC Bank, N.A. Savings Account, Account No. 5000679183, date of death balance $9,211.54, accrued interest $2.58 Smith Barney Citigroup Cash and Money Market Funds, Account No. 724-21316-18 008 Smith Barney Citigroup Discover Bank CD, Account No. 724-21316-18 008 Smith Barney Citigroup Huntington National Bank CD, Account No. 724-21316-18 008 Sprint - Telephone-Refund of Credit Balance 66,250.00 5,010.94 973.00 9,412.12 10.63 20,211.60 5,201.60 5.07 -1- The Sentinel Refund USAA Refund of Automobile Insurance Policy USAA Refund Automobile and Tenant Insurance 25.96 145.88 656.39 PERSONAL PROPERTY: 1993 Buick Park Avenue, VIN 1G4CW53LXP1637296 Personal Property Sold at Private Sale 2,500.00 750.00 STOCKS/LISTED: 787.89522 shares PNC Investments - Securities Investment Account No. 17236824 33 Prudential Securities Inc. CUSIP 744320102 35,242.55 1,029.60 TOTAL RECEIPTS OF PRINCIPAL ............... 107,903.19 3,250.00 36,272.15 147,425.34 -2-