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HomeMy WebLinkAbout03-0446PETITION FOR PROBATE and GRANT OF LETTERS also known as To: &1-,03- 4q- ~ Deceased. Social Security No. / [ t9 . ~ ~ -- ~Z~k The petition of the undersigned resp-~ully represents that: Your petitioner(s), who is/are 18 years of age or older, an the executor/ in the last wilt of the above decedent, dated and codicil(s) dated ~ ./.-Insam2r~ Register of~,Vills for the County of_A./t~ igt-~uPr~_._~ Commonwealth of Pennsylvania in the named ,19 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in (~ ~t~-z~t ~/-s~ County, Pennsylvania, with h ~/2 last family O~ principal residence~t (list street, number and muncipality) Decendent, then t~O years of age, died /t4 ff~/ q-~? ~ ,19~_~t~_..~, Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: WHEREFORE, petitioner(s) respectfull~j~-r-e~uest(s) thex. q2r3~~ of the la_~;:,~tqll ~md.-.codicil(s) presented herewith and the grant of letters _~.-~_~.,'.~d ? -~ ~ _-' ~ '""~'_,.z2,---- ~ .,r~-~. I' 'tz~'7't9 ~ c-qJ~,et ~ ~ (,~__~stamentary; administration c.t.a.; a~ministration d.b.n.c.t.a.) theron. OATH OF PERSONAL REPRESENTATIVE COMMONWE.~,, H OF PENNSYLVANIA COUNTY OF ( L0 ~tgt;::r~t .,er~ . f 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) w'~,~_~d~ tr~r_the~ estate according to law. Sworn to or affirmed and subscribed before me this c9.c{ -I-i-~ day_of ~-- ~ Register Jeffrey R. Bascelli, CELA 2282 Hamburg Turnpike Wayne, New Jersey 07470 (973) 616-9887 Attorney for the Estate of Margaret Bruce Southall IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REGISTER of WILLS - CUMBERLAND COUNTY COMMONWEALTH of PENNSYLVANIA FINAL INFORMAL ACCOUNTING & STATEMENT OF DISTRIBUTION Petitioner, James F. Bruce, in his capacity as the Executor of the Estate of Margaret Bruce Southall, deceased as of May 28, 2003 with letters of administration granted as of May 30, 2003 by the Register of Wills - Cumberland County - Commonwealth of Pennsylvania - Cumberland County Courthouse - Carlisle, Pennsylvania states as follows: 1. I hereby present my statement of account for the above estate together with the names and addresses of those to whom distribution is made. 2. The items of expense listed below have been presented to me for payment, and I find them just, accurate and supported. I have charged the principal and income of the estate to discharge ~he expenses. The names of the heirs and distributees are as follows: NAME ADDRESS RELATION Greer Southall c/o Henry Southall William R. Bruce David A. Bruce James F. Bruce P.O. Box 250 Morrisville, VT 25661 P.O. Box 6 Fortiscue, NJ 08321 4451 Druck Valley Rd York, PA 17406 284 Weaver Lane Martinsburg, WV 25401 stepgrandchild nephew nephew nephew Thomas Hardy P.O. Box 89 Bluemont, VA 20135 nephew First Presbyterian Reverend Jon Black Sharyn Cole Holden Southall Brooke Southall c/o Carol Southall Caroline Henry Southall c/o Carol Southall Alexander Clark Southall c/o Carol Southall Sarah McCone Southall c/o Carol Southall On the Square Carlisle, PA 17013 526 Stanton Road Flemington, NJ 08822 P.O. Box 250 Morrisville, VT 25661 1 Fogg Farm Rd. Freeport, ME 04032 1 Fogg Farm Rd. Freeport, ME 04032 1 Fogg Farm Rd. Freeport, ME 04032 1 Fogg Farm Rd. Freeport, ME 04032 charity niece stepgrandchild grandchild stepgrandchild stepgrandchild stepgrandchild The assets of the estate are as follows: (See Annexed Schedule "A") TOTAL ESTATE ASSETS: $1,989,979.00 The expenses of the estate are as follows: (See Annexed Schedule "B") TOTAL ESTATE EXPENSES: $396,689.00 The income of the estate is as follows: (See Annexed Schedule "C") TOTAL ESTATE INCOME: $110,321.00 7. Distribution to the heirs of the deceased has been as follows: (See Annexed Schedule ~D") TOTAL AMOUNT AVAILABLE FOR DISTRIBUTION: TOTAL DISTRIBUTED: UNDISTRIBUTED BALANCE: $1,703,611.00 $1,703,611.00 $0.00 8. The estate funds have been distributed to the respective ~ries in accordance with the Decedent's Last Will and 9. I assume the responsibility for the accuracy and ustification for all disbursements from the Estate of Margaret Southall to all parties named herein. WHEREFORE, the petitioners request this final informal :ing and statement of distribution be accepted as filed. August~, 2004 SCHEDULE ASSETS Jacqueline L. Powell and Associates, Inc 43A Brookwood Avenue, Suite E Carlisle, PA Morgan Stanley 1650 Tysons Boulevard, McLean, VA Account No. 631-035251 (NOD) Account No. 631-034893 (NOD/James F. Bruce) Presbyterian Foundation Annuity 200 East 12th Street Jeffersonville, IN Beneficiary - First Presbyterian Church $1,712,882.00 $99,828.00 $151,257.00 $26,012.00 TOTAL: $1,989,979.00 4 SCHEDULE "B" EXPENSES 10. 11. 12. 13. Funeral Expenses (funeral and monument installation) Ck. #1001/1003 Executor's Commission a. Corpus Ck. #1005/1012 b. Income Ck. #1026 Jacqueline L. Powell & Associates Ck. #1002/1006 Attorney Fees Ck. #1010 Cumberland County Register of Wills Internal Revenue Service - Estate Tax Ck. #1008/1022 Commonwealth of Pennsylvania a. Inheritance Tax Ck. #1007/1013 b. Estate Tax Executor Expense Reimbursement Ck. 1004/1011 Internal Revenue Service Individual Income Tax Ck. #1019 Commonwealth of Pennsylvania Individual Income Tax Ck. #1020 Boyer and Ritter Ck. #1021/1025 Internal Revenue Service Fiduciary Income Tax Ck. #1023 Commonwealth of Pennsylvania Fiduciary Income Tax Ck. #1024 $5,443.00 $99,499.00 $5,516.00 $1,994.00 $59,699.00 $905.00 $10,199.00 $161,836.00 $27,845.00 $356.00 $727.00 $2,106.00 $1,200.00 $16,458.00 $2,906.00 TOTAL: $396,689.00 SCHEDULE "C" INCOME Interest; capital gain as well as estate capital growth $110,321.00 TOTAL: $110,321.00 SCHEDULE ~D" HEIRS/DISTRIBUTEES NAME/ADDRESS Greer Southall c/o Henry Southall P.O. Box 250 Morrisville, VT 25661 Holden Southall c/o Henry Southall, FiD P.O. Box 250 Morrisville, VT 25661 Sarah McCone Southall c/o Carol Southall 1 Fogg Farm Road Freeport, ME 04032 Alexander Clark Southall c/o Carol Southall 1 Fogg Farm Road Freeport, FIE 04032 Caroline Henry Southall c/o Carol Southall 1Fogg Farm Road Freeport, ME 04032 Brooke Southall c/o Carol Southall 1 Fogg Farm Road Freeport, ME 04032 William R. Bruce P.O. Box 6 Fortiscue, NJ 08321 David A. Bruce 4451 Druck Valley Road York, PA 17406 James F. Bruce 284 Weaver Lane Martinsburg, WV 25401 DISTRIBUTION Specific Bequest $5, 000. O0 Specific Bequest $5, 000. O0 Specific Bequest $5,000. O0 Specific Bequest $5,000. O0 Speci fi c Bequest Ss, ooo. oo Speci fi c Bequest $5,000. O0 5~ of residuary estate $74,817. O0 5~ of residuary estate $74,817. O0 $151,257.00(jt. account) 20~ of residuary estate $299,268. O0 Thomas Hardy P.O. Box 89 Bluemont, VA 20135 Sharyn Cole 526 Stanton Stati°n Road Flemington, NJ 08822 First Presbyterian Church Reverend Jon Black On the Square Carlisle, PA 17013 12.5% of residuary estate $187,043. O0 12.5% of residuary estate $187,043.00 $26, 012. O0 (Annuity) 45% of residuary estate $673,354. O0 TOTAL: *$1,703,611.00 *Subject to market fluctuation prior to distribution 8 IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS Attorney: Jeffrey R. Bascelli, CELA 2282 Hamburg Turnpike Wayne, New Jersey (973) 616-0887 KNOW ALL PERSONS BY THESE PRESENTS, that we, Henry Southail and Sarah C. Southail, parents, next friends and custodians of Greer Southall, an infant, ail residing at P.O. Box 250, Morrisville, Vermont 05661, herein designated as the Obligor, are hereby held and fu'mly bound, joimly and severally, unto James F. Bruce, herein designated as the Obligee, in the sum of $5,000.00 lawful money of the United States of America, to be paid to the Obligee or the Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made we bind ourselves, our heirs, executors and administrators firmly by these presents. THE CONDITION OF THE ABOVE OBLIGATION is such, that whereas thc Obligor has received fi:om the Obligee the sum of $5,000.00; AND IN CONSIDERATION THEREFOR, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee fi:om ail claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisee, then and in that case, if any part of the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devises, which the said executor or achninistrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of said debts or for the payment of proportional part of the said devises; or If the Obligor be a distributee, then and in that case, if any debt or debts truly owing by the intestate shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator the Obligor's ratable part of such debt or debts out of the part and share so ailocated to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be deemed to include ail taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to, Federal, Pennsylvania, or other State or Sovereignty transfer, inheritance, estate, death, transfer and income taxes, together with interest, penalties, costs, expenses and counsel fees, if any. If the withiu instrument is executed by more than one person, then words used in the singular shall be considered to include the plural, and wherever herein any particular gender is used it shall be inclusive of the masculine, feminine and neuter gender where the text so requires. Signed, sealed and delivered in the presence of: W~ess to both Henry Southall Sarah C. Southall STATE OF VERMONT COUNTY OF LAMOILLE TOWN OF MORRISTOWN Be it remembered that on February 10, 2004 before me, the subscriber, personally appeared Henry Southall and Sarah C. Southall, who, 1 am satisfied, are the persons named in and who executed the within instrument and thereupon acknowledged that they and each of them signed, sealed and delivered the same as his and her act and deed for the uses and purposes therein expressed. NG~yAnn Condon Public, State of Vermont Qualified in Lamoille County Commission Expires 2/10/07 IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA' CUMBERLAND COUNTY REGISTER OF WILLS Jeffrey R. Bascelli, CELA Address: 2282 Hamburg Turnpike Wayne, New Jersey 07470 (973) 616-9887 KNOW ALL ~ BY THESE PRESENTS, That I, WILLIAM R. BRUCE, at P.O. Box 6, Fortiscue, New Jersey, herein designated the Obligor, are hereby held and firmly bound unto JAMES F. herein designated as the Obligee, in the sum of $74,817.00 money of the United States of America, to be paid to the ee or to Obligee's certain Attorney, successors in office or for which payment well and truly to be made I bind ,self, my heirs, executors and administrators firmly by these S. THE CONDITION OF THE ABOVE OBLIGATION is such, that whereas ~he Obligor has received from the Obligee the sum of $74,817.00. AND' INi·~CON$!DERATION THEREFORE, the Obligor has remised, ~ an~ forever discharged and by these' pr6se~t~''does remise~ and forever discharge the Obligee from all claims and . an equity, on,~account of or in whatsoever, in law or ~ to the estate of the said deCe~Se~'""and' °f' Obligo~'s interest the~n.' ' ' "J" """~ NOW THEREFORE, if the Obligor be a 'devisee, then and in that case if any part or the whole of such devise shall at any time ~er appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to' ~he administrator, the Obligor's ratab, le part of such debt or debts`.. 'out of the part and share so allotted to ~he Obligor. Then· the above-'obligation to be 'v0fd/,".or else to be 'and remain in fdll' force and virtue. The words "debt or debts" wherever used herein shall be ~eemed to include all taxes imposed upon or chargeable to the ~state or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together ~ith interest, penalties, costs, expenses and counsel fees, if ~ny. If more than one person executed the within instrument, then ~ords used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it ~hall be inclusive of the masculine, feminine and neuter gender, ~here the text so requires. Signed, Sealed and delivered in the presence of: WILLIAM a .~UCE STATE OF NEW JERSEY : BE IT R~ER~D, that on September /~ , 2004, before me, the subscriber, personally appeared, WILLIAM R. BRUCE, who, .I am satisfied, is the person.named'in and who executed the within instrument and thereupon acknowledged that he signed, sealed and delivered the same as his act and deed for the uses and purposes therein expressed. -2- JUDITH F. LOPER NOTARY PUBLIC OF NEW JERSEY My Commission Expires July 7, 2008 IN THE HATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS kttorneys: Jeffrey R. Bascelli, CELA ~ffice Address= 2282 Hamburg Turnpike Wayne, New Jersey 07470 telephone= (973) 616-9887 KNOW AL~'~ 'BY THESE PRESENTS; "That I, DAVID A. BRUCE, residing at 4451 Druck Valley Road, York, Pennsylvania, herein ~esignated as the Obligor, are hereby held and firmly bound unto TAMES F. BRUCE, herein designated as the Obligee, in the sum of ~74,817.00 lawful money of the United States of America, to be )aid to the Obligee or to Obligee's' certain Attgrne~, successors in off~'ce or assigns., for which payment', weli'and tru, ly to be' made I' bi~d myself, my heirs, executors and admihistrat0rs fir ' by THE COA~DITZON OF THE ABOVE OBLIGATION is such, ~h~t wherehs zhe Obligor has received from the Obligee"the sum of' $74,817.00. AND IN CONSIDERATION THEREFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and ~emands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisee, then and in that ~ase if any"part or the whole of such~ deVise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise 'or'~isees, which the said executor or administrator may not hav~'~her aSsets~t© pay, ~he Obligor~will r~t:~rn'sai~'devi'~e or such part there6f as may be necessary for 'the Paymeht Of'the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise du!y~m&de to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be ~eemed to include all taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together with interest, penalties, costs, expenses and counsel fees, if any. If more than one person executed the within instrument, then words used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: | Sp~r~e~mu./Tw~., Yo~ county _ L MY~~r~'9'~ - STATE OF PENNSYLVANIA : COUIqTY OF yOt" k DAVID A. BRUCe. BE IT R~EM~E~ED, that on September /~.~ , 2004, before me, the subscriber, personally appeared, DAVID A. BRUCE, who, I am satisfied, is the person named in and who executed the within instrument and ~ thereupon acknowledged that he signed, sealed and delivered the same as his act and deed for the uses and purposes therein expressed. Nom,mlSeal ~._ . Cheil ~. ~~ - 2 - Sprlngettsbu~/Twp.. Yo~k County My Commissi~ Ex, res Sept- 9. 2006 IN THE MATTER OF THE ESTATE OF MARC4tRET BRUCE SOUT~ALL REFUNDINa BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REaISTER OF WILLS ~ttorneys: Jeffrey R. Bascelli, CELA 9ffice Address= 2282 Hamburg Turnpike Wayne, New Jersey 07470 relephone~ (973) 616-9887 KNOW ALL ~4EN BY THESE PRESE~T~, That I, JAMES F. BRUCE, residing at 284 Weaver Lane, Martinsburg, West Virginia, herein designated as the Obligor, are hereby held and firmly bound unto YAMES F. BRUCE, herein designated as the Obligee, in the sum of 1299,268.00 lawful money of the United States of America, to be )aid to the Obligee or to Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made bind myself, my heirs, executors and administrators firmly by these presents. THE CO~DITXON OF T~E ABOVE OBLX~ATZON is such, that whereas the Obligor has received from the Obligee the sum of $299,268.00. AA~D I.N CON~I~TZON T~Fa~%EFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW ~RE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be ~emed to include all taxes imposed upon or chargeable to the ~state or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together Nith interest, penalties, costs, expenses and counsel fees, if ~ny. If more than one person executed the within instrument, then ~ords used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: STATE OF WEST VIRGINIA COUNTY OF BE IT P.~EJ~HE~, that on August ~ , 2004, before me, the subscriber, personally~ appeared, JAMES F. BRUCE, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that he signed, sealed and delivered the same as his act and deed for the uses and purposes therein expressed. IN THE MATTER OF THE ESTATE OF MARC4%RET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS ~ttorneys= Jeffrey R. Bascelli, CELA Dffice Address: 2282 Hamburg Turnpike Wayne, New Jersey 07470 ~elephone= (973) 616-9887 KNOW ALL ~ BY THESE PRE~ENT$, That I, THOMAS HARDY, residing at P.O. Box 89, Bluemont, Virginia, herein designated as 2he Obligor, are hereby held and firmly bound unto JAMES F. BRUCE, ~erein designated as the Obligee, in the sum of $187,043.00 lawful honey of the United States of America, to be paid to the Obligee Dr to Obligee's certain Attorney, successors in office or assigns, Eor which payment well and truly to be made I bind myself, my ~eirs, executors and administrators firmly by these presents. THE COA~DITION OF T~E ABOVE OBLZGATZON is such, that whereas 2he Obligor has received from the Obligee the sum of $187,043.00. AND IN CONSIDERATION T~EREFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered for otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be ~eemed to include all taxes imposed upon or chargeable to the ~state or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together Nith interest, penalties, costs, expenses and counsel fees, if ~ny. If more than one person executed the within instrument, then ~ords used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: ~~' ~ THOMAS HkRDY STATE OF VIRGINIA : "E IT R~4~~D, that on September ~-, 2004, Oefore me, the subscriber, personally appeared, T~OMAS F~%RD¥, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that he signed, sealed and delivered the same as his act and deed for the uses and purposes therein expressed. -2- My Commission Expires: Jury 31, 2006 IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS kttorneys: Jeffrey R. Bascelli, CELA Dffice Address: 2282 Hamburg Turnpike Wayne, New Jersey 07470 telephone: (973) 616-9887 KNOW ALL ~ BY THESE PRESENTS, That, FIRST PRESBYTERIAN ~HURCH by REVEREND JON BLACK, residing at On the Square, Carlisle, Pennsylvania, herein designated as the Obligor, are hereby held ~nd firmly bound unto JAMES F. BRUCE, herein designated as the Dbligee, in the sum of $673,354.00 lawful money .of the United ~tates of America, to be paid to the Obligee or to Obligee's ~ertain Attorney, successors in office or assigns, for which payment well and truly to be made I bind myself, my heirs, ~xecutors and administrators firmly by these presents. THE CONDITION OF THE ABOVE OBLIGATION is such, that whereas 5he Obligor has received from the Obligee the sum of $673,354.00. AND IN CONSIDERATION THEREFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be ieemed to include all taxes imposed upon or chargeable to the ~state or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together ~ith interest, penalties, costs, expenses and counsel fees, if ~ny. If more than one person executed the within instrument, then ~ords used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it ~hall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: ~by REVEREND JON BLACK STATE OF PENNSYLVANIA: COUNTY OF ~,~1~.~: BE IT R~BEKED, that on September /~/ , 2004, before me, the subscriber, personally appeared, FIRST PRESBYTERIAN CHURCH by REVEREND JON BLACK, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that she signed, sealed and delivered the same as her act and deed for the uses and purposes therein expressed. IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS attorneys: Jeffrey R. Bascelli, CELA ~ffice Address:2282 Hamburg Turnpike Wayne, New Jersey 07470 !elephone: (973) 616-9887 R~OWALLMENBYT~ESE PRESENTS, That I, SHARYN COLE, residing at 526 Stanton Station Road, Flemington, New Jersey, herein designated as the Obligor, are hereby held and firmly bound unto JAMES F. BRUCE, herein designated as the Obligee, in the sum of $187,043.00 lawful money of the United States of America, to be paid to the Obligee or to Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made I bind myself, my heirs, executors and administrators firmly by these presents. T~E CO~qDITION OF T~E ABOVE OBLICzATION is such, that whereas the Obligor has received from the Obligee the sum of $187,043.00. AND IN CONSIDERATION THEREFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Oblige'e from all claims and demands whatSoeVer, in~':~law or in equity; on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW TW~EFORE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be leemed to include all taxes imposed upon or chargeable to the ~state or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together ~ith interest, penalties, costs, expenses and counsel fees, if ~ny. If more than one person executed the within instrument, then ~ords used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed ~and delivered STATE OF NEW JERSEY: oF BE IT ~E~HEHED, that on September ~ , 2004, before me, the subscriber, personally appeared, SHARYN COLE, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that she signed, sealed and delivered the same as her act and deed for the uses and purposes therein expressed. -2- MATTHEW LAUDENBACH NOTARY PUBLIC STATE OF NEW JERSEY My Commissioa Expi~ JUNE 26, 2007 IN THE MATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS Attorney: Jeffrey R. Bascelli, CELA 2282 Hamburg Turnpike Wayne, New Jersey (973) 616-0887 KNOW ALL PERSONS BY THESE PRESENTS, that we, Henry Southall and Sarah C. Southall, parents, next friends and custodians of Holden Southall, an infant, all residing at P.O. Box 250, Morrisville, Vermom 05661, herein designated as the Obligor, are hereby held and firmly bound, jointly and severally, unto James F. Bruce, herein designated as the Obligee, in the sum of $5,000.00 lawful money oftbe United States of America, to be paid to the Obligee or the Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made we bind ourselves, our heirs, executors and administrators firmly by these presents. THE CONDITION OF THE ABOVE OBLIGATION is such, that whereas the Obligor has received from the Obligee the sum of $5,000.00; AND IN CONSIDERATION THEREFOR, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisce, then and in that case, if any part of the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devises, which the said executor or achninistrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of said debts or for the payment of proportional part of the said devises; or If the Obligor be a distributee, then and in that case, if any debt or debts truly owing by the intestate shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator the Obligor's ratable part of such debt or debts out of the part and share so allocated to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be deemed to include all taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to, Federal, Pennsylvania, or other State or Sovereignty transfer, inheritance, estate, death, transfer and income taxes, together with interest, penalties, costs, expenses and counsel fees, if any. If the within instrument is executed by more than one person, then words used in the singular shall be considered to include the plural, and wherever herein any particular gender is used it shall be inclusive of the masculine, feminine and neuter gender where the text so requires. Signed, sealed and delivered in the presence of: (~imess to both Henry Southall Sarah C. Southall STATE OF VERMONT COUNTY OF LAMOILLE TOWN OF MORRISTOWN Be it remembered that on February 10, 2004 before me, the subscriber, personally appeared Henry Southall and Sarah C. Southall, who, 1 am satisfied, are the persons named in and who executed the within instrument and thereupon acknowledged that they and each of them signed, sealed and delivered the same as his and her act and deed for the uses and purposes therein expressed. Oen~dm Condon Nota~ Public, State of Vermont Qualified in Lamoille County Commission Expires 2/10/07 THE t4ATTER OF THE ESTATE OF MARGARET BRUCE SOUTHALL Attorneys: Jeffrey R. Bascelli, CELA Office Address: 2282 Hamburg Turnpike Wayne, New Jersey 07470 Telephone: (973) 616-9887 KNOW ALL ~EN BY THESE PRESENTS, That I, BROOKE SOUTHALL. residing at 1 Fogg Farm Road, FreePort, Maine, herein designated as the Obligor, are hereby held and firmly bound unto JAMES F. BRUCE, herein designated as the Oblig.e~" in the sum of $5,000.00 lawful money of the United' states of"America, to be paid to the Obligee or to Obligee,s certain A~t0~ney]'. successors in office or assigns, for which";Pa ment' 'Well be made bind myself, my heirs, ex~cdtors~ a~d!~admih~'~0rs firmly by these presentS..., ';i~ ,' ;'~'~'~ ii ' .'~i ':;,~: ~. ' ' ;, ',:.~' .~'. ;::',,~'. ~i'~ ~,',': -'~" ~ THE CONDITION OF T~E ABOVE OBLZC.%TXON is such, that whereas the Obligor has received from the Obligee t.he sum of $5,000.00. AND iN CONSIDERATION T~EHEFORE, the .Obligor .has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the ~aid deceased and of Obligor's interest therein. NOW THEREFORE, if the Obligor be a devisee, then and in that case: if~.a~pa~, or,the whole of such devise shall at any time hereafter ~ppea~to b9 .wanting to discharge any'~'debt .or debts..~ devise' or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part ~thereof as may be necessary for 'the payment of the said debts or for the payment of a proportional part of' the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's-ratable part of such debt or debts, out of the part and share ..so allotted to the i iThen th~-. above ,°bl~gation to .be void,., or' else, to be and remain in full force and vir~tUe. The words "debt or debts" wherever used herein shall be deemed to include all ~taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and~income taxes, together with interest, penaltiss, costs, expense~ and counsel fees, if any. I~ more than gne...Dgrson exg.cB~D~4[.~..q:,~.~t~%n~.~st~r~e~t,.~.hep words used in the s~ngUlar shall' be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of ~he masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: ROOK~ SOUTHALL STATE OF COUNTY OF BE XT ~~n,. ,. that on ~d~%( ~,i:. 2-00~ before me, the subscriber, personally appeared, BROOKE.'SOUTHALL, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged thatshe signed, sealed and delivered the same as her act and deed for the uses and purposes therein expressed. -2- IN THE MATTER OF THE ESTATE OF MAR~%RET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBE~ COUNTY REGISTER OF WILLS Attorneys= Jeffrey R. Bascelli, CELA Office Address= 2282 Hamburg Turnpike Wayne, New Jersey 07470 Telephone= (973) 616-9887 ~OW ALL 9&EN BY T~ESE PRE~ENT$, That I, CAROLINE ~NRY SOUTHALL, residing at 1 Fog9 Farm Road, Freeport, Maine, herein 'designated as the Obligor, are hereby held and firmly bound unto JAMES F. BRUCE, herein designated as the Obligee, in the sum of $5,000.00 lawful money of the United States of America, to be paid to the Obligee or to Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made I bind myself, my heirs, executors and administrators firmly by these presents. THE CO~ITION OF T~E ABOVE OBLIGATION is such, that whereas the Obligor has received from the Obligee the sum of $5,000.00. AND IN CONSZDERATION T~EREFORE, the Obligor has remised, ueleased and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, .in law or in .equity, on account of or in respect to the estate of the said deceased and of Obligor's interest therein. NOW ~RE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be ~eemed to include all taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together with interest, penalties, costs, expenses and counsel fees, if any. If more than one person executed the within instrument, then words used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: CA OL N HE X SOUTHA L STATE OF .' ~ ~ ~ XT ~, that on---~0~1~¢~7, ~DOq before me, the subscriber, personally appeared, CAROLI~-~ F~-RY S0UTF~A~L, who, I am satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that she signed, sealed and delivered the same as her act and deed for the uses and purposes therein expressed. IN THE MATTER OF THE ESTATE OF MARC4%RET BRUCE SOUTHALL REFUNDING BOND AND RELEASE COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COUNTY REGISTER OF WILLS Attorneys: Jeffrey R. Bascelli, CELA Office Address: 2282 Hamburg Turnpike Wayne, New Jersey 07470 Telephone: (973) 616-9887 KNOW ALL ~EN BY T~ESE PRESENTS, That I, ALEXANDER CLARK SOUTHALL, residing at 1 Fogg Farm Road, Freeport, Maine, herein designated as the Obligor, are hereby held and firmly bound unto JAMES F. BRUCE, herein designated as the Obligee, in the sum of $5,000.00 lawful money of the United States of America, to be paid to the Obligee or to Obligee's certain Attorney, successors in office or assigns, for which payment well and truly to be made I bind myself, my heirs, executors and administrators firmly by these presents. T~E CONDITION OF T~E ABOVE OBLI~TION is such, that whereas the Obligor has received from the Obligee the sum of $5,000.00. AND IN CONSIDERATION T~EHEFORE, the Obligor has remised, released and forever discharged and by these presents does remise, release and forever discharge the Obligee from all claims and demands whatsoever, in law or in equity, on account of or in respect to the estate of the said deceased 'and of Obligor's interest therein. NOW T~EHEFORE, if the Obligor be a devisee, then and in that case if any part or the whole of such devise shall at any time hereafter appear to be wanting to discharge any debt or debts, devise or devisees, which the said executor or administrator may not have other assets to pay, the Obligor will return said devise or such part thereof as may be necessary for the payment of the said debts or for the payment of a proportional part of the said devises; or If the Obligor be a distributee, then and in that case if any debt or debts, truly owing by the intestate, shall be afterwards sued for and recovered or otherwise duly made to appear, and which there shall be no other assets to pay, Obligor shall refund and pay back to the administrator, the Obligor's ratable part of such debt or debts, out of the part and share so allotted to the Obligor. Then the above obligation to be void, or else to be and remain in full force and virtue. The words "debt or debts" wherever used herein shall be deemed to include all taxes imposed upon or chargeable to the estate or owed by the deceased, including but not limited to Federal, New Jersey, or other State or Sovereignty transfer inheritance, estate, death, transfer and income taxes, together with interest, penalties, costs, expenses and counsel fees, if any. If more than one person executed the within instrument, then words used in the singular shall be considered to include the plural, and wherever herein any particular gender is used, it shall be inclusive of the masculine, feminine and neuter gender, where the text so requires. Signed, Sealed and delivered in the presence of: STATE OF COUNTY OF ~ ~T ~, that on ~/~~~ZLbefore me, the subscriber, personally appeared, ALEXANDER CLARK MOUTHALL, who, I mm satisfied, is the person named in and who executed the within instrument and thereupon acknowledged that he signed, sealed and delivered the same as his act and deed for the uses and purposes ;herein expressed. My Commission Expires October 16, 2009 -2- _STATUS REPORT UNDER RULE 6.12 Name of Decedent: Margaret B. Southall Date of Death: 5/28/03 Will No.: 2003-00446 Admin. No.: 21-03-0446 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No [--I 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: o and may be attached t~~~.~ ~_~i~a~ If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final a~ount with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal r~res~ntative's account is: _ c. Did the personal representative state an account informally to the parties in interest? Yes [~1 No ~ c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court JAMES F. BRUCE Name 284 Weaver Lane c,~ Martinsburg, West Virginia 25401 ""~ Address :~':: 304-274-3060 c~ ...~- Telephone No. C_~E~cit~: [] Personal Representat!? ........... ...................... -[~ C~-u~e~ fo~-p~n~l- representative No. ~C, ULYH ALL , Deceased Estate Of DEC~E OF PROBATE AND G~NT OF LET~RS AND NOW the .reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of. tqqAR'O. ARE_T t,~. M~ULT~ALL_ and Letters T~51--/q i'~'~Es..K~ ~ are hereby granted to k3"f~ fy]~,..% F. , in consideration of the petitionon FEES Probate, Letters, Etc .......... $ Short Certificates(b)....' .......$ .... : .............. Regis~r of Wills ,r-~' It ~\ ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE his is to carter? that the infbrmation here given is correctly copied from an original certificate of death duly filed with me as Local Re, gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. P 9330626 No. ~ ' / Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH t. Margaret Bruce Southall Female 110 - 01- 90',*. Sep 16, Paterson, E.,~.~.,.., [] Cumberland Carlisle Thomwald Home o,.o,.~,~.: ~o ~.~.~ Law Y.H-I NoE~ E~m..~,,s~.~ Legal secretary <o.,21 1: ~' CATE OF DEATH M~nth Day, Year 7025 14. May 28, 2003 No [] ~e [] If yes, ~,pec~y Cuban, (Spec,ly) M~, ~e~ R~n, e~. ~ite ~v~d DECEDENT'S MAILING ADDRESS (Steel, City/Town, State. Zip Code) t?a. State 442 Walnut Bottom Road RESIDENCE Carlisle. Pa. 17013 (s~ i~lrucli~s FATHER'S NAME (First, Middle, Last) James Bruce Did 170. [] Yes, decedent lived in decedent live in a NO. decedent lived Cumberland ,~...~? ~Td. I'-]x.x~..c~,~ ~m., oL Carlisle MOTHER'S NAME (Ftrit' Middle' Maiden Sumama~llliamin a Innes [~y~,~t) James F. Bruce METHOD OF DISPOSITION [] May 31,2003 FD~012662-L cerlitycau~e o~death. ~?{r ~ ~.1 ~ INFORMANTS R I C' t 2bb. I~L~8~ ~.~ ~Wn~a~,c~{/25401-6624 PLACE OF DISPOSITION- ~ ct~ Cemetal'/, Cr emato~/ .•CATION - C~ty/Town, Stale. Zip Code Cedar Lawn Cemetep/ Paterson, New Jersey Myers Funeral Home, Inc. 37 East Main Street Mechanicsburg, Pa LICENSE NUMBER Yes [] PART I1: Yea,) Other significant cond~o~s conldbu[ing lo death but not rssulting in the underlying cause g~ven in PART L MANNER OF DEATH DATE OF INJURY TIME OF INJURY INJURY AT WORK? [ DESCRIBE ItOW INJURY OCCURRED PERFORMED? (M~h Day, Ye&r) I Natural ~ Homicide U y r'-I N I-'1 '1 es No Yes NO SU ~c~de CouLd flor be determined "W [] [] [ '' U UIpLACEOFINJURY Athome farm s~ee, tackxy ofllc~ ILOCATiON{Stree,c¥'rown. Sae) CERTIFIER (Check o~ly ~e) BIONAIRE 'PTRoOtNhIO~eNICiIoNO ANO CERTIFYING PNY.CIAN (Physician both p~'onourm, il~9 death em:l ce~F/ing ....... NAME AND ADDRESS OF PERSON WHO COMPLETED CAUSE OF DEA'~H On the balls of ixamlnatlOrl and/~t L. tvllrlglnml, in my opinion, death occurred it th~ time, date, and place, and due to the CaUlel(i) and ~...i.~l (~.I", '~)1- ~1,.~ ~ ~ ~ ~/~ - - ~.~ REG.IS~r 'S SIGNATURE AND NUMBER DATE FILED (M~th, Day, Yea~) OF MARGARET B. SOUTHALL I, MARGARET B. SOUTHALL, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. FIRST I direct that all my just debts, expenses of my last illness, funeral expenses, attorney's fees and administration expenses, be paid as soon after my death as may be practicable. SECOND I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, other than any generation skipping taxes, (including any interest and penalties thereon), which may be payable by reason of my death with respect to property passing under this Will, shall be paid out of the property giving rise to such taxes on an incremental tax basis. THIRD I give and bequeath all of the items of tangible personal property that are designated in the most recently dated separate writing in existence at my death, which is signed by me and describes the items given with reasonable certainty to the persons specified in that writing. It is to be conclusively presumed that I have left no separate writing if one has not been found by or delivered to my Executor within sixty (60) days after my death. I give and bequeath all my remaining tangible personal property not disposed of by the separate writing (whether by omission or because I have left no valid separate writing) to my nephew, JAMES F. BRUCE. FOURTH I hereby give and bequeath the sum of $5,000.00 to each of the following individuals, provided they survive me by thirty (30) days: A. BROOKE R. SOUTHALL B. CAROLINE HENRY SOUTHALL C. ALEXANDER CLARK SOUTHALL D. SARAH McCONE SOUTHALL E. HOLDEN SOUTHALL F. EACH AND EVERY CHILD, INCLUDING ADOPTED CHILDREN, OF MY STEPSON, HENRY SOUTHALL In the event that any of the above named individuals are under the age of twenty-one (21), thirty (30) days following my death, then their share shall be held IN TRUST in accordance with the terms set forth hereinafter. FIFTH All the rest, residue, and remainder of my property and estate, real and personal, of whatever nature and wherever situated, I give, devise and bequeath in the following manner: Ae B. C. D. E. F. I hereby g~ve, devise and bequeath to my nephew, THOMAS HARDY, twelve and one-half percent (12 ½ %) of my remainder estate. I hereby g~ve, devise and bequeath to my niece, SHARYN COLE, twelve and one- half percent (12 ½ %) of my remainder estate. I hereby g~ve, devise and bequeath to my nephew, DAVID A. BRUCE, five percent (5%) of my remainder estate. ! hereby g~ve, devise and bequeath to my nephew, WILLIAM BRUCE, five percent (5%) of my remainder estate. I hereby g~ve, devise and bequeath to my nephew, JAMES F. BRUCE, twenty percent (20%) of my remainder estate. I hereby g~ve, devise and bequeath to the FIRST PRESBYTERIAN CHURCH of 2A N. Hanover Street, Carlisle, Pennsylvania, forty-five percent (45%) of my remainder estate, to be used for any church purpose at the discretion of the gov.erning body of the church. SIXTH For any TRUST created in Paragraph 4 above, I, direct that my TRUSTEE shall hold, invest and reinvest any share in TRUST and shall accumulate the income arising therefrom until the beneficiary of said TRUST shall attain the age of twenty-one (21) years, at which time the sl~are of the beneficiary, including principal and income attributed to their share shall be paid to them. In the event any beneficiary of said TRUST fail to attain the age of twenty-one (21) years, then his or her share shall be added to the shares of the remaining beneficiaries in that class equally. SEVENTH I hereby nominate, constitute and appoint my nephew, JAMES F. BRUCE, as EXECUTOR under the provisions of my Last Will and Testament and as TRUSTEE of the TRUST created in paragraph 4 above. In the event he shall be unable or unwilling to so serve, then I appoint DAVID A. BRUCE to act in his place. I further direct that neither my EXECUTOR nor my TRUSTEE shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. EIGHTH I authorize and empower my EXECUTOR and TRUSTEE, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all.property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge' any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary to carry out any of these powers. NINTH Each individual acting as EXECUTOR and TRUSTEE hereunder shall be entitled to reasonable compensation, which may be renounced by them. IN WITNESS WHEREOF, I have hereunder set my hand and seal this of (L~._~ ,2001. day MARG ARET B.-S )UTHALL ~TNESS ' bWI~ESS ~VITNESS J ~/ ACKNOWLEDGEMENT I, MARGARET B. SOUTHALL, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to the law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed and acknowledged before me by MARGARET B. SOUTHALL, the Testatrix, this /~JV4, day of ~ ,2001. AFFIDAVIT We, Margaret B. Southall, ~'~'~ ~.~ , the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Last Will and Testament as witness and that to the best of their knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. TESTATRIX, Bf~.~,~,., ,r~£..y.~.~ , of Carlisle, PA 17013 witnesses, this Subscribed, swom to and acknowledged before me by Margaret B. Southall, day of Testatrix, and subscribed and sworn to before me by 2001. , the Name of Decedent: CERTIFICATION OF NOTICE UNDER RULE $.6(a) Margaret B. Southall Date of Death: May 28, 2003 Will No. 2003-00446 Admin. No. PA No. 21-03-0446 Tot he Re,stet: I certify that notice of (beneficial M~rest) ~ administration requked by Rule 5.6(a) of the Orphans' Court Rules was served on or m~led to the ~llowing beneficiaries of the above-captioned estate on July 21, 2003 Name Ad&ess See Attached Schedule "A" Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Not Applicable Date: September 8, 2003 Signature Name Jeffrey R. Bascelli, CELA Address Attorney-at-Law 2282 Hamburg Turnpike Wayne, New Jersey 07470 Telephone (973) 616-9887 Capacity: __ Personal Representative.. X .Counsel for personal representative SCHEDULE "A" -- NOTICE OF ESTATE ADMINISTRATION CHECKLIST AS PER PARAGRAPH FOURTH OF THE DECEDENT'S LAST WILL and TESTAMENT: 1. Brooke Southall c/o Carol Southall 1 Fogg Farm Road Freeport, Me 04032 2. Caroline Henry Southall c/o Carol Southall 1 Fogg Farm Road Freeport, Me 04032 Alexander Clark Southall c/o Carol Southall 1 Fogg Farm Road Freeport, Me 04032 Sarah McCone Southall c/o Carol Southall 1 Fogg Farm Road Freeport, Me 04032 Holden Southall c/o Henry Southall, MD P.O. Box 250 Morrsiville, VT 25661 Greer Southall c/o Henry Southall, MD P.O. Box 250 Mordsville, VT 25661 o AS PER PARAGRAPH FIFTH OF THE DEDECENT'S LAST WILL and TESTAMENT: 7. William R. Bmee P.O. Box 6 Fortiscue, NJ 08321 8. David A. Bruce 4451 Dmck Valley Road York, PA 17406 Thomas Hardy P.O. Box 89 Bluemont, VA 20135 Sharyn Cole 526 Stanton Station Road Flemington, NJ 08822 Reverend Jon Black First Presbyterian Church On the Square Carlisle, PA 17013 10. 11. JEFFREY R. BASCELLI, CELA ATTORNEY AT LAW December 18, 2003 Reply to: 2282 Hamburg Turnpike Wayne, New Jersey 07470 , Tel. (973) 616-9887 Fax (973) 616-2657 , E-mail: jrbcela@aol.com Website: lawyers.com/jrbcela Admitted in New Jersey Admitted in Pennsylvania Cumberland County Register of Wills Courthouse 1 Courthouse Square Carlisle, Pennsylvania 17013-3387 RE: Estate of Margaret B. Southall Dear Sir/Madam: Enclosed please find Commonwealth of Pennsylvania-Resident Decedent -Inheritance Tax Return (Form REV-1500), in duplicate, together with Estate of Margaret B. Southall check number 1007 made payable to the "Pennsylvania Department of Revenue" in the amount of $160,517.00 as and for transfer inheritance tax. Kindly process the enclosed inheritance and estate tax returns at your earliest convenience thereafter forwarding to my firm the tax clearance documentation. Should this matter require further discussion, please feel free to communicate with my firm. Thank you for your cooperation with this matter. CELA: Certified as an Elder Law Attorney by the ABA Accredited National Elder Law Foundation COMMONWEALTH OF PENNSYLVANIA 'DEPARTM'ENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I-- Z U.I U.I 14,1 -,-o~ fl. o LU REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Southall, Margaret B. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 5/28/2003 ] 9/16/1912 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) N/A E~I. Original Return [-'~ 4. Limited Estate FI6. Decedent Died Testate (Attech copy of Will) E~]9. Litigation Proceeds Received NAME Jeffrey FIRM NAME (ffApplicable) --]2. Supplemental Retum F-148. Future Interest Compromise (date of death after 12.12-82) [~7. Decedent Maintained a Living Trust (Attach copy of Trust) [--]10. Spousal Poverty Credit (date of death bet~ean 12-31-91 and 1-1-95) OFFICIAL USE ONLY FILE NUMBER -o% Ooqq COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 110 - 01 - 7025 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER --N/A -- TELEPHONE NUMBER 973-616-9887 R. Bascelli, CET,A [~3. Remainder Return (date of death prior te 12-13.82) [--~ 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (A~ach Sch O) (8) $1,989,979.00 OFFICIAL USE ONLY (11) ~ 166~614.00 (12) $1.823.365,00 (13) ~ 753~255.00 (14) $1,070.110.00 COMPLETE MAILING ADDRESS 2282 Hamburg Turnpike Wayne, NJ 07470 1. Real Estate (Schedule A) (1) $0. OO 2. Stocks and Bonds (Schedule B) (2) $1 ;812.710.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) $ 0.0 0 4. Mortgages & Notes Receivable (Schedule D) (4) $ O. O0 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ~;O, O0 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) $ 1.5 1,2 5 7. OO [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) $ 2 6,0 12. O0 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) $ .16 6,614. OO 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) (10) ,~ 0. O0 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line'13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax $ 000 _ rate, or transfers under Sec. 9116 (a)(1.2) -- ~ -- x .0 (15) $ 0. OO 16. Amount of Line 14 taxable at lineal rate $ O. O0 x .0 (16) __$. O. O0 17. Amount of Line 14 taxable at Sibling rate $ O, O0 x 12 (17)$ 0, OO 18. Amount of Line 14 taxable at collateral rate $1,070,110.00 x.15 (18) $160,517.00 19. Tax Due (19) $160=c;17.OCl .Decedent'~ Complete Address: S~EET ADDRESS 442 Walnut Bottom Road ' STATE J ZIP Cl~ Carlisle Pennsylvania 170~3 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pfior Payments C. Discount Total Credits (A + B + C ) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) 4. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page t Line 20 to request a refund (1)$160,517.00 (2) $ O. OO (3) $ O, OO (4) $ o.oo 5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)$160.517.00 A. Enter the interest on the tax due. (5A) $ 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) S 1 6 0.5 1 7. OO Make Check Payable to: REGISTER OF WILLS, AGENT Ir IIIIIIa II II I Ilal II II III IIIIII I ri PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the fight to designate who shall use the property transferred or its income; ............................................ [] [] ~. 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 Imnsfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .: ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Becl~ratJon of preparer other than the personal,~r_~ntaUve is based on all information of which preparer has any knowledge. ~F PERSO~FOR FILING RETURN A~___~~~ESS - ' - SIGNATUREfl3E-I;~4~OTHER THAN REPRESENTATIVE Under penalUes of perjur% I dedare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Jeffrey R. Bascelli, CELA ADDRESS 2282 Hamburg Turnpike, Wayne, New Jersey 07470 II I 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 rote 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 sail applicable even if the surviving spouse is the only benefidary. For dates of death on or after July 1, 2000: The tax rote imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {9116(1.2) [72 P.S. {9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 RS. {9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedenL whether by blood or adoption. R~-~.~F'x+ ¢-9z)~"~'~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. Southall SCHEDULE A REAL ESTATE FILE NUMBER All real property owned solely or as a tenant in common must be reported at fair market value. Fair market va',ue is defined as the pdce at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real proPer~'y which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 0.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) COUMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. Southall SCHEDULE B STOCKS & BONDS FILE NUMBER All property joint¥o~med with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Jacqueline L. Powell and Associates, Inc. 43A Brookwood Avenue Suite 3 Carlisle, Pennsylvania NOD Exhibit "A" Morgan Stanley c/o John Sichenze, II First Vice President 1650 Tysons Boulevard McLean, VA Account No. 631-035251 - NOD Exhibit "B" TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH $1,712,882.00 $ 99,828.00 $1,812,710.00 (If more space is needed, insert additional sheets of the same size) I~'V-15~4 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANC~ TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP Southall FILE NUMBER Schedule C-1 or C-2 (Including all suppo~lJng information) must be attached for each closely-held corpomibn/pamlnemhip interest of the decedent, other than a sole-proprietorship. See instruc'dons for the suppomtng informaUon te be submil~d for sole-propri~rships. ITEM NUMBER DESCRIPTION 1. NONE VALUE AT DATE OF DEATH $ o.oo TOTAL (Also enter on line 3, Recapitulation) $ 0. O0 (If more space is needed, insert additional sheets of the same size) REV-1507 EX * (1-~7) COMMONWEALTH OF PENNSYLVANL~ INHERITANCE TAX RETURN RESIDENT DECEDENT E$¥ATE OF Margaret B. Southall SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. NONE TOTAL (Also enter on line 4, Recapitulation) $ 0. O0 (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH $ o.oo SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. Southall Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE O. O0 FILE NUMBER TOTAL (Also enter on line 5, Recapitulation) $ O. OO (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER Southall B~assetwasmade~i~w{thino~yearofthec~:~mt'sdateofdeath, Rmu~m~rtedon~h~u~G. SU~IVIflG JOINT TE~NT(S) ~ME ~O~S3 RE~TIONSHIP TO DE.DENT A. James F. Bruce Bo 284 Weaver Lane Martinsburg, WV Nephew JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial instit~ and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for join~-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES' 1. A. UNK. Morgan Stanley $151,257.00 100% $151,257.00 c/o John Sichenze, II First Vice President 1650 Tysons Boulevard McLean, VA Account No. 631-034893 TOTAL (Also enter on line 6, Recapitulation) $151,2 5 7. O0 (If more space is needed, insert additional sheets of the same size) R. EV-1510 F.X* (1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~largaret B. Southall SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROP~-~m ¥ % OF ITEM INCtUDE THE NNaEOF'i'HE'FRN~SFEREE, THEIR RELATIONSHIP TO DECEDENTN~IDTHE DA~E o~m~as~.~ DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER An'ACH A COPY OF THE DEED FOR REAL ESTA]E. VALUE OF ASSET INTEREST {IF APPUCABO:) 1. Presybyterian Foundation $26,012.00 100% NONE $26,012.00 200 East Twelfth Street Jeffersonville, IN BenefiCiary - First Presbyterian Church Carlisle, Pennsylvania Reverend Jon Black Exhibit "C" TOTAL (Also enter on line 7, Recapitulation) $ $26,012.00 (If more space ~s needed, insert additional sheets of the same size) REV-1511 EX+ (12-99)~ COMMONWEALTH O~: PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule ]. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: 5. 6. 7. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) James F Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 284 Weaver Lane State WV City Mar t-[ n.~]3ur ~ Year(s) Commission Paid: 2003 and 2004 Attomey Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant ... Zip 25401 Street Address N/A City State__Zip Relationship of Claimant to Decedent Probate Fees EXHIBIT "E" Accountant's Fees Tax Return Preparer's Fees Jacqueline L. Powell and Exhibit "D" Associates, Inc. $ 5,443.00 $ 99,499.00 $ 59,699.00 $ 905.00 0.00 0.00 $'1,068.00 TOTAL (Also enter on line 9, Recapitulation) $16 6,614. O0 (If more space is needed, insert additional sheets of the Same size) R~-1512 ~ + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES~ & LIENS ESTATE OF FILE NUMBER Margaret B. Southall Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. NONE O. O0 TOTAL (Also enter on line 10, Recapitulation) $ O. O0 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-O0) COMMONWEALTH OF ~ENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret B. Southall SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee{s) OF ESTATE ! 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] SEE ATTACHED SCHEDULE "A" ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Bo CHARffABLEANDGOVERNMEN~LDISTRIBUTIONS FIRST PRESBYTERIAN CHURCH 2A North Hanover Street Carlisle, Pennsylvania Reverend Jon Black $753,255.00 TOTAL OF PART 1'1 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $-753,255. O0 (If more space is needed, insert additional sheets of the same size) 'given is correctly copied from an original,~cate of death duly ~ed with me as ', , be forwarded to the State Vital Records (. :e for permanent ~g. Registrar / Date MONWEALTH C)F PENNSYLVAHbK · DEPARTMENT OF HEad. TH · VITAL RECORD8 ..~..,.~ ........................ CERTIFICATE OF DEATH : .~c~,.K B '- Margaret Bruce $outhell 1' I-el~le It 110.. -= , 01-- 7025 [~. May , Z~ ~l~ ' Cumberland I Carli-~le I ' · Thornw~ld Home .... -- ~ I~J~,L~~c'*'"' t7~ vvl~ite Ill '*' I~ I~ I h i ffi "--'~e~v I ~ I ,-~ ~ I~1; ~, I ~ I ~ t~~ ' II1~ It~. I~' T 1t~ I ~"' I~~~~ ,.~ Cum~dand, ~, ,,. ~~. Cadml. I~A~"~l~'~ Ja~s Bru~ Im~~'~~ll~m~a Innes I ~L I "' ~~. I~m~ I~~~d~.~ IL~-~ ~.~ ~ ~ ~B %~~~B nl-~'~ u.y31 2~3 I'~b ~ar~C~ I PanG, ~ ~m~~~m*~~ I~~ ..... ~. I~~~ . ~ ........ l~an~r- pa 170' OF MARGARET B. $OUTHALL I, MARGARET B. SOUTItALL, of the Borough of Carlisle, C~_~mberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. FIRST I direct that all my just debts, expemes of my last illness, funeral expenses, attorney's fees and ~dmlni~tion experlses, be paid as soon after my death as may be practicable. SECOND I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, other than any generation skipping taxes, (including any interest and penalties thereon), which may be payable by reason of my death with respect to property passing under this Will, shall be paid out of the property giving rise to such taxes on an ~cremental tax basis. TI~RD I give and bequeath all of the items of tangible personal property that are designated in the most recently dated separate writing in existence at my death, which is signed by me and describes the items given with reasonable certainty to the persons specified in that writing. It is to be conclusively presumed that I have lef~ no separate writing if one has not been found by or delivered to my Executor within sixty (60) days after my death. I give and bequeath ali my remaining tangible personal property not dispes~ of by the separate writing (whether by omission or because I have left no valid separate writing) to my nephew, ,lAMES F. BRUCE. FOURTH I hereby give and bequeath the sum of $5,000.00 to each of the following individuals, provided they survive me by thirty (30) days: A. BROOKE R. SOUTHALL B. CAROLINE I:W~NRY SOUTHALL C. ALEXANDER CLARK SOUTHALL D. SARAH McCONE SO UTHP, LI, E. HOLDEN SOUTHALL F. EACH AND EVERY CHILD, INCLUDING ADOPTED CIlII.I}REN, OF MY STEPSON, [I'ENRY SOUTHP, I,I. In the event that any of the above named individuals are under the age of twenty-one (21), thirty (30) days following my death,. then their share shall be held IN TRUST in accordance with the terms set forth hereinafl~. All the rest, residue, and remainder.of my property and estate, real and personal, of whatever nature and wherever situated, I give, devise and bequeath in the following ~nanner: A. I hereby give, devise and bequeath to my nephew, THOMAS HARDY, twelve and one-halfpacent (12 ½ %) ofmy remainder estate. B. I hereby glve, devise and bequeath to my niece, SHARYN COLE, twelve and one- half percent (12 ½ %) of my rem,inder estate. C. I hereby lpve, devise and bequeath to my nephew, DAVID A. BRUCE, five percent (5%) of my remainder estate. D. I hereby glve, devise and bequeath to my n~hew, WlI.LIAM BRUCE, five percent (5%) of my remainder estate. E. I hereby g~ve, devise and bequeath to my n~bew, JAMES F. BRUCE, twenty percent (20%) of my remainder estate. F. I hereby g~ve, devise and.bequeath to the FIRST PRESBYTERIAN CttURCIi of 2A N. Hanover Street, Carlisle, Pennsylvania, forty-five percent (45%) of my remainder estate, to be used for any church purpose at the discretion of the governing body of the church. SIXTIt For any TRUST created in Paragraph 4 above, I- direct that my TRUSTEE shall hold, invest and reinvest any share in TRUST and shall accumulate the income arising therefrom until the beneficiary of said TRUST shall attain the age of twenty-one (21) years, at which time the sliare of the beneficiary, including principal and income .attributed to their share shall be paid to them. In the event any beneficiary of said TRUST fail to attain the age of twenty-one (21) years, then his or her share shall be added to the shares of the remaining beneficiaries in that class equally. SEVENTH I hereby nominate, constitute and appoint my nephew, JAMES F. BRUCE, as EXECUTOR under the provisions of my Last Will and Testament and as TRUSTEE of the TRUST created in paragraph 4 above. In the event he shall be unable or ui~.w/lling to so serve, then I appoint DAVID A. BRUCE to act in his place. I further direct that neither my EXECUTOR nor my TRUSTEE shall be required to .file a bond to secure the faithful performance of their duties in any jurisdiction. EIGHTH I authorize and empower my EXECUTOR and TRUSTEE, in their sole and absolute discretion, to purchase or otherwise acquire and retzln any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all.property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the pwtection and preservation of my estate; to mortgage or pledg~ any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any c]olm.~ or demands of my estate agsin~ others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instrmnents as may be necessary to carry out av, y of these powers. Each individual acting as EXECUTOR and TRUSTEE hereunder shall be entitled to reasonable compensation, which may be renounced by them. of IN WITNESS WIIEREOF, I have hereunder set my hand and seal thi.~  ,2001. day ACKNO~G~ I, MARGARET B. SOUTHALL, the Testatrix whose name is signed to the attached or foregoing iasm~ment, having been duly qualified according to the law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and tha~ I signed it aa my free and voluntary act for the purposes therein expressed. Sworn or affirmed and acknowl~edged before me by MARGARET B. SOUTHALL, the TcstaWix, this //~V~, day of ~ ,2001. 6tlrr AFFIDAVIT are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instmmen.t as her Last Will and Testament and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the wimesses, in the presence and hearing of the Testatrix signed the Last Will.and Testament as witness and that to the best of their knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by Margaret B. Southall, Testatrix, and subscribed and sworn to before me by ~ & fo,~d[ witllesses, this day of ~ C~~ 43A Brookwood Avenue, Suite 6, Cadisle, PA 17013 (717) 258-0751; fax (717) 2589731 Date of' Death Values Mrs. Margaret Southail 5AD-023670 As of May 28, 2003 Cash ,~ Cash Equivalents Brokerage Cash Reserves BCR 54,480.4 i 0 $1.00 $54,480.41 BP PL~Z Spons ADR BP 984.000 $42. I 0 $41,426.40 Chevron Texaco CVX 600.000 $70.61 $42,366.00 Exxon Mobil XOM 2, I 12.000 $36.45 $76,982.40 Financial Fleet Boston Financial FBI: 7,800.000 $29.45 $229,710.00 Industrial Cyclicals General Electric GE 16,100.000 $28.27 $435,147.00 Insurance A~.e~rican International Group AIG I 4,239.000 $56.72 $240,436.08 Telecommunication I '-oool Margaret Southall Date of Death Values, Page i of'2 Securities offered th~o~k Financial Nets~ork Im~ment Corl~aO. om Member MPC. Registered Broil~Dealer Jacqueline L Po~ell ~ Associates, Inc. and Financial blc,~soork are not aff///ated~ Utilities Progress Energy I PGN I 500'0001 $46.85 $23,425.00 Progress Energy I PGN I 1,530.0001 $46.85 $71,680.50 Progress Energy Co~ngent Value Ob I 743263~ I 1,200.000 1 SO. 12 Sl44.00 . . $26,496.00 Bonds Electronic Data Systems Corp 285659AD0 60,000.000 $103.50 $62, 100.00 PA Higher EDL FACS 709172EJ5 40,000.000 $ I 01.85 $40,738.80 Bond Funds nVance FioatJng Rate Templeton PA T/F Income heimer IJmited Term Govt ECBI. X 7,638.809 $9.69 $74,020.06 FRPAX 4,856.801 $10.70 $51,967.77 OLTCX 4,656.75 7 $10.34 $48,150.87 VPAIX 4,675.924 $ I 1.99 $56,064.33 Margaret Southall Date of Death Value% Page 2 of 2 Morga Stanley 440 West Jubal Early Drive Suite 260 Winchester, VA 22601-6343 toll free 888 842 9595 tel 540 723 2460 fax 540 723 2470 May 28, 2003 James F. Bruce 284 Weaver Lane Martinsburg, WV 25401-6624 RE: 631-034893-234 631-035251-234 Dear Mr. Bruce: I have enclosed the forms necessary to process AAs. SouthhaU's accounts after her recent death. For her single name account (631-035251) to be transferred to an estate account, I have enclosed an Active Assets Account® Application as you indicated you would need to write checks on the account as well as An Affidavit of Domicile and Debts. Please complete the highlighted areas on the Active Assets Account® Application and all of the information on the Affidavit of Domicile and Debts. For the Transfer on Death account (631-034893) I have enclosed the Affidavit of Entitlement for this account which you need to complete as well as an Affidavit of Domicile and Debts. I have also enclosed a W-9 for the new account for you into which we will transfer the account's assets. I will also need a copy of the Death Certificate and your court appointment as executor for each account. You indicated you would need the valuation of her accounts on the day of her death. The ~--~ ~ market value of631-035251 account was $99,828 and of 631-034893 was $151,257. ~ ~ However, these accounts all hold Bonds or Federally Insured Deposits and are priced once a '~ month by our firm. Therefore, the value on her fray 31, 2003, statement would also be an accurate value of her estate at her death. Should you have any questions, please feel free to call John or myself. Sincerely, Vicki D'Errico Sr. Reg. Client Service Associate Enclosu res ': ~ ' ~ pRESBYTERIAN < ~ · ,~ FOUNDATIONTM June 5, 2003 First Presbyterian Church Atto: Clerk of Session 2A N. Hanover Street Carlisle, PA 17013 Dear Friend: As you may know, Margaret Southall passed away in May of 2003. Margaret Southall had established an annuity with the Presbyterian Foundation and specified that following her lifetime, the remaining beneficial interest is to be paid to your organization. Enclosed is a check for $26,012.28 representing the remaining value in Ms. Southall's gift. Ms. Southall placed no restrictions on how this money is to be used. We are sending a copy of this letter to the Executor so he will know Ms. Southall's wishes have been followed. Should you have any questions, or require further service, please contact one of our Client Service Representatives at (800) 858-6127, or send e-mail to clientservices~fdn.pcusa, org. Sincerely, Cindy K. Yates Account Termination Specialist Enc: Check for $26,012.28 cc: James F. Bruce, Executor Estate Of ~argaret B. $outhg~ 003 please cut a check fo~ assets under 3acqUetine L. pov~el~ & AssociateS, Inc. $680.46 1. o3 - MaY gS,o3 Apr¢ 2~,03 _ lune 30,03 $38~ .99 $1068.45 ESTATE OF MAR~AI JAMES F. 8RUcI 2~ WEAVER MARTINSBURG, ?o~~mJacquel~ne L. thousand Estate Of Margaret B. Southall James F. Bruce, Executor 284 Weaver Lane Martinsburg, WV 25401-6624 304 274-3060 July 7,2003 Jeffrey R. Bascelli, CELA 2282 Hamburg Turnpike Wayne, NJ 07470 Dear Jeff, Please cut a check for assets under management to: Jacqueline L. Powell & Associates, Inc. April 1, 03 - May 28,03 May 29,03 - June 30,03 Total $680.46 $387.99 $1068.45 Executor ESTATE OF MARGARET B, SOUTHALL JAMES F. BRUCE, EXECUTOR 284 WEAVER LANE MARTINSBURG, WV 25401 ~'~a 10 0 2 519 8002394735 DATE July 15 , 2003 ~ PAYTOTH~ Jacqueline L. Powell & Associates, Inc. iORDER OF One thousand sixty eight and 45/100- J $i !,068.4~, ~m~o Asset Management ~:OS~,ciOt, SBt, l: I~00~3ct4735'l' James F. Bruce RECEIPT FOR PAYMENT Cumberland_County - Register Of Wills Hanover and High Street Carlisle, PA I7013 Receipt Date 5/30/2003 Receip~ Time 16:09:45 Receipt No. 1032991 SOUTHALL MARGARET B File Number Remarks 2003-00446 JAMES BRUCE VZ Transaction Description PETITION FOR PROBA SHORT CERTIFICATE EXTRA PAGES JCP FEE Distribution Of Receipt Payment Amount Payee Name 865.00 18.00 12.00 10.00 CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN BUREAU OF RECEIPTS & CNTR M.D Check# 976 ~905.00 Total Received ......... 905 00 V 8 4 0 3 8 JEFFREY R. BASCELLt. 2282 HAMBURG TURNPIt'(E ]EXPRESS (INT'L) [ ~] DOCUMENTS ONLY :!;A'IURDAY DELIVERY E-~ i1 ~ fZ V84 038 2'~ 1000 295 6 ! Ii111 IIII IIIIII IIIIII1! IIIIIII IIIIIIII IIIIII III WAYNE N, I 0101011202609 11/00 W WAL 21.0A 01/2003 United Parcel Service, Louisville KY DATE OF SHIPMENT ID NUMBER V840 3879 XRX JEFFREY R. BASCELLI, CELA ATTORNEY AT LAW Cumberland County Register of Wills Courthouse 1 Courthouse Square Carlisle, Pennsylvania 17013-3387 December 18, 2003 Reply to: 2282 Hamburg Turnpike Wayne, New Jersey 07470 , Tel. (973) 616-9887 Fax (973) 616-2657 , E-mail: jrbcela@aol.com Website: lawyers.com/jrbcela Admitted in New Jersey Admitted in Pennsylvania RE: Estate of Margaret B. Southall Dear Sir/Madam: Enclosed please find United States Estate Tax Return (Form 706), in duplicate, together with Estate of Margaret B. Southall check number 1009 made payable to the "Pennsylvania Department of Revenue" in the amount of $27,844.50 as and for Pennsylvania estate tax. Kindly process the enclosed inheritance and estate tax returns at your earliest convenience thereafter forwarding to my firm the tax clearance documentation. Should this matter require further discussion, please feel free to communicate with my firm. Thank you for your cooperation with this matter. CELA: Certified as an Elder Law Attorney by the ABA Accredited National Elder Law Foundation 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 0O3368 BRUCE JAMES F 284 WEAVER LANE MARTINSBURG, WV 25401 ........ fold ESTATE INFORMATION: SSN: 110-01-7025 FILE NUMBER: 2103-0446 DECEDENT NAME: SOUTHALL MARGARET B DATE OF PAYMENT: 12/23/2003 POSTMARK DATE: 12~09~2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 202 $27,844.50 TOTAL AMOUNT PAID: $27,844.50 REMARKS: JAMES F BRUCE SEAL CHECK# 1009 INITIALS' DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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 003369 BRUCE JAMES F 284 WEAVER LANE MARTINSBURG, WV 25401 ........ fold ESTATE INFORMATION: SSN: 110-01-7025 FILE NUMBER: 2103-0446 DECEDENT NAME: SOUTHALL MARGARET B DATE OF PAYMENT: 12/23/2003 POSTMARK DATE: 12/09/2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $160,517.00 REMARKS: JAMES F BRUCE CHECK#1007 SEAL TOTAL AMOUNT PAID: 60,517.00 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSZON DEPT. 180601 HARRISBURG, PR 17128-0601 JEFFREY R BASCELLI 2282 HAMBURG TURNPIKE WAYNE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX +=~,,,::"i" : ,_ ; :~ ~;f DATE 02-16-200q ....... O~ .... ESTATE OF SOUTHALL DATE OF DEATH 05-28-2005 FTLE NUMBER 21 0$-0qq6 '04 FEB 13 P3:28 COUNTY CUMBERLAND ACN 101 Aeoun~ Reei~ed REV-16~i? EX AFP COl-03) MARGARET B MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP [01-033 NOTICE OF 1NHERZTANCE TAX APPRAZSEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SOUTHALL MARGARET B FILE NO. 210$-Oqq6 ACN 101 DATE OZ-16-ZOOq TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (;~) 3. Closely Held S~cock/Par~norship ln~eres~ (Schedule C) ($) ~. Mor~gages/No~os Receivable (Schedule D) (~) 5. Cash/Bank Doposi~cs/Misc. Personal Proper~y (Schedule E) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) a. To~el Asse~s APPROVED DEDUCTTONS AND EXEMPTIONS: 9. Funeral Expensos/Adm. Cosmos~Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabili~ies/Lions (Schedule 1) (10) 11. To,al Deduc~/ons 12. Ne~ Value of Tax Re~urn 15. lq. .00 1~812~710.00 .00 .00 .00 151~257.00 26~012.00 (B} 158,615.00 NOTE: To insure proper crodi~ ~o your account, submit ~he upper portion of ~his fore wi~h your ~ax payment. 1,989,979.00 Charitable~governmental Bequests; Non-elected 9113 Trusts (Schedule J) Ne~ Value of Es~a~o Subjec~ ~o Tax .00 (11) 158.~15.00 (la) 1,851,$6~.00 (13) 756,85q.75 (2~) 1,07q,509.25 NOTE: Zf an assessment was lssued previously, lines lq, 15 and/or 16, 17, 18 and 19 w111 re~lect ~lgures that lnclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of Line Zq a~ Spousal ra~:o 16. Amoun~ of Line Zq ~exable a~ Lineal/Class A ra~o 17. Amoun~ of Line lq e~ Sibling ra~e 18. Amounf of Line lq faxable ef Colleferal/Class B rare 19. Prlncipal Tax Due TAX CREDTTS: PAYMENT RECE&r I DISCOUNT (+ J DATE NUMBER /NTEREST/PEN PA/D (-) 12-09-200:5 CD005569 .00 INTEREST IS CHARGED THROUGH 05-02-200q AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM (15) .00 x O0 = .00 (26) .00 x Oq5= .00 (17) . O0 X 12 = .00 (lB) 1,07q,509.25 X 15 = 161,176.$8 (19)= 161,176.$8 AMOUNT PATD 160,517.00 TOTAL TAX CREDIT J 160,517.00 BALANCE OF TAX DUEl 659.$8 INTEREST AND PEN. .22 TOTAL DUE 659.60 ZF pATD AFTER DATE TNDTCATED, SEE REVERSE ( ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REOUTRED. FOR CALCULATTON OF ADD/T/ONAL TNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTIONS: ADH[N- ISTRAT/VE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to CLass B (collateral) beneficiaries of the decedent after the expiration of any estate for Life or for years, the CommonueaLth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the la,rut Class B (colLateral) rate on any such future interest. To ~ulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act g$ of gO00. (TI P.S. Section 9140). Detach the top portion of this Notice and submit ~ith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ~hich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Xnheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special g4-hour answering service for forms ordering: 1-800-$6Z-EOSO; services for taxpayers ~ith special hearing and / or speaking needs: 1-800-447-30g0 (TT Any party in interest not satisfied ~ith tho appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) es sho~n on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZS-LOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of individual Taxes, ATTN: Post Assessment Review Unit, Dept. g80601, Harrisburg, PA 17LZ8-060! Phone (717) 787-6505. See page 5 of the booklet "instructions for inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. [f any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is a11owed. The 15Z tax amnesty non-participation penalty is computed on the tote1 of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you 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 data of payment. Taxes which became delinquent before January 1, 198g bear interest at the rate of six (6Z3 percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z 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 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. . 000548 1987 97. . 000247 1999 77. . 000191 1983 167. .000438 1988-1991 117. .000301 ZOO0 87. .000119 1984 117. . 000301 1991 91 . 000247 2001 97. . 000247 1985 127. .000256 1993-1994 77. .000192 2002 67. .000164 1986 107. .000174 1995-1998 97. .000147 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. REV-1470 EX (6-88)  INHERITANCE TAX , EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Margart B Southall 2103-0446 REVIEWED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The deduction for personal representative commissions have been reduced from H B-1 $99,499.00 to 91,500.00. No information was submitted with the return to indicate a demand for extraordinary services. The Department bases its ruling on the assets filed for inheritance tax purposes, reasonableness, research and complexity of the estate. ROW Page 1 JEFFREY R. BASCELLI, CELA ATTORNEY AT LAW Reply to: 2282 Hamburg Turnpike Wayne, New Jersey 07470 , Tel. (973) 616-9887 Fax (973) 616-2657 , E-mail: jrbcela@aol.com Website: lawyers.com/jrbcela Admitted in New Jersey Admitted in Pennsylvania February 27, 2004 Register of Wills Cumberland County Court House Carlisle, Pennsylvania 17013 RE: Estate of Margaret B. Southall Dear Sir/Madam: Enclosed please find Estate of Margaret B. Southall check number 1013 made payable to "Register of Wills" in the amount of $659.60 as and for the additional assessment of Pennsylvania inheritance tax. Kindly process same at your earliest convenience. Should this matter require further dialogue, please feel free to communicate with my staff and/or me. Thank you for your attention to this matter. ~CSELLI Cc: James Bruce CELA: Certified as an Elder Law Attorney by the ABA Accredited National Elder Law Foundation BUREAU OF INDTVTDUAL TAXES TNHERTTAHCE T;.X DI'VTSTON DEPT. ~'80601 HARRTS.BURG, PA 171Z8-0601 JEFFREY R BASCELL! 2282 HAMBURG TURNPIKE WAYNE NJ 07~70 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ;': :~DATE 02-16-200~ ~''t ::: ESTATE OF SOUTHALL DATE OF DEATH 05-28-2005 ,?.,.,.,,.,,, ,, MAR-5 T CUMBERLAND ACN 101 I REV-1G~7 EX AFP CDI-D3) MARGARET I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'~ RETAIN LOWER PORT/ON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SOUTHALL MARGARET B FILE NO. 21 05-0~6 ACM 101 DATE 02-16-200~ TAX RETURN NAS: ( ) ACCEPTED AS FILED { X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRATSED VALUE OF RETURN BASED ON.' ORIGINAL RETURN 1. Real Es~a~o (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) $. Closely Held S~ock/Par~nership In{aras{ (Schedule C) ($) r~. Hor~cgagos/No~cos Receivable (Schedule D) (~) E. Cash/Bank Deposi~s/Hisc. Personal Propor~y (Schedule E) (5) 6. Jointly Owned Proper*y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa~cs APPROVED DEDUCTIONS AND EXEMPTIONS: ~ 9. Funeral Expenses/Adm. Cos~s/Hisc. Expanses (Schedule H) 10. Deb~s/Hor~gaga L/abilities/Liens (Schedule I) (10) 11. To,al Deductions 12. No~ Value of Tax Ra~urn 15. .00 1/812/710.00 .00 .00 .00 151/257.00 26/012.00 (8) 158,615.00 Char/~able/govarnman~al Bequests; Non-aloc*ad 9115 Trusts (Schedule J) Ne~ Value of Es*a~a Sub~ec~ ~o Tax .O0 (11) (12) (13) (1~) NOTE: NOTE: To /nsure proper cradi~ ~o your account, submi~ ~ha upper por~/on of ~his form w/~h your ~ax payment. 1,989,979.00 1,851,36fi.00 756,85R.75 1,07~,509.25 Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of Line lfi a* Spousal re~a (15) 16. Amoun~ of L/ne 1~ ~axabla a~ Lineal/Class A ra~a (16). 17. Aeoun* of L/ne 1~ a~ S1bling ra~e (17). 18. Aaoun* of L/no lq ~axable a~ Collateral/Class B ra~e (18) 19. Principal Tax Due DISCOUNT (+) INTEREST/PEN PAID (-) .0O TAX CREDITS: PAYH~NT DATE 12-09-2005 . O0 x O0 = . O0 x 0~5 = · O0 x 12 = 1,07R,509.25 x 15 = (19)= RECEIPT NUHBER 18 and 19 w111 TOTAL TAX CREDIT BALANCE OF TAX DUEl REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE ~ ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 160,517.00 659.38 .22 659.60 ( IF TOTAL DUE TS LESS THAN $1, NO PAYHENT IS REI~U/RED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) AHOUNT PAID 160,517.00 INTEREST IS CHARGED THROUGH 05-02-200~ AT 'THE RATES APPLICABLE AS OUTLINED ON THE CD00~$69 .00 .00 .00 161,176.$8 161,176.~8 RESERVATION: Estates of decedents dying on er before December IZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly resmrves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NDTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act g$ of ZOO0. (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. --Make check ar money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of gills, any of the 25 Revenue District Offices, or by calling the special Z4-hour anseering service for fores ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). Any party in interest not satisfied with the appraismeent, alloaance, or disalloeance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171ZS-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6S05. 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 pai~ within three ($) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appaa! the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, ar nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest et the rate of six (61) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate ahich will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.....r Rate Factor Year Rate Factor 1982 20Z .000548 1987 9Z .000247 1999 7Z .O00leZ 1983 16X .000438 1988-1991 llZ .000501 ZOO0 OX .000219 1984 11Z .000501 199Z 9Z .000247 ZOOZ 9Z .000247 1985 15Z .000556 1993-1994 72 .00019Z ZOOZ 6Z .00016q 1986 102 .000274 1995-1998 92 .000247 2005 52 .000157 --Interest is calculated as folloes: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) ,~~ INHERITANCE TAX EXPLANATION ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER Margart B Southall 2103-0446 REVIEVVED BY ACN Sandra J Eslinger 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES The deduction for personal representative commissions have been reduced from H B-1 $99,499.00 to 91,500.00. No information was submitted with the return to indicate a demand for extraordinary services. The Department bases its ruling on the assets filed for inheritance tax purposes, reasonableness, research and complexity of the estate. ORIGINAL Page 1 JEFFREY R. BASCELLI, CELA ATTORNEY AT LAW 2282 Hamburg Turnpike Wayne, New Jersey 07470 o$0 MAILED FROM ZIP CODE Register of Wills Cumberland County Court House Carlisle, Pennsylvania 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BURE,~U OF INDIVIDUAL TAXES DEPT. ~'"$ 0 6 01 H,~RRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O03646 BASCELLI JEFFREY R 2282 HABURG TURNPIKE WAYNE, NJ 07470 fold ESTATE INFORMATION: :FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: SSN: 110-01-7025 2103 - 0446 SOUTHALL MARGARET B 03/O5/2004 03/03/2004 CUMBERLAND O5/28/2OO3 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $659.6O iREMARKS: SEAL TOTAL AMOUNT PAID: JAMES F BRUCE EXECUTOR C/O JEFFREY R BASCELLI,CELA CHECK//1013 INITIALS: SK RECEIVED BY: $659.60 GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF TNDTVTDUAL TAXES TNHERTTANCE TAX DTVTS/ON DEPT. Z80601 HARR/SBURG, PA 171Z8-0601 COHNONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-03) JEFFREY R IIASCELLI 2282 HANIIURG TURNPIKE WAYNE NJ 07~70C BATE 0R-05-Z00~ ~ESTATE OF SOUTHALL DATE OF DEATH 05-Z8-Z005 FZLE NUHDER 21 05-0~6 ~NTY CUHIIERLAND ACN 101 Amoun~ Remi~ed NARGARET B HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHIIERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your account:, submi~ ~he upper portion of ~his form wi~h your ~ax payment:. CUT ALONG TH'rS L'rNE ~ RETAIN LOWER PORT'rON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) ### INHERITANCE TAX STATENENT OF ACCOUNT ESTATE OF SOUTHALL NARGARET It FILE NO. 21 05-0q~6 ACN 101 DATE 0~-05-Z00~ THTS STATENENT ZS PROVZDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELON ZSA SUNNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FZGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 02-16-Z00~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYNENTS (TAX CREDITS): 161,176.58 PAYNENT RECEIPT DISCOUNT (+) DATE NUNBER INTEREST/PEN PAID (-) ANOUNT PAID .00 12-09-2005 05-05-200~ CD005569 CD0036~6 .ZZ- 160,517.00 659.60 ZF PATD AFTER THTS DATE, SEE REVERSE STDE FOR CALCULATTON OF ADDTTTONAL TNTEREST. ( ZF TOTAL DUE TS LESS THAN $1, NO PAYHENT 1S REQUTRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDTT' (CR), TOTAL TAX CREDIT 161,176.58 BALANCE OF TAX DUE .00 INTEREST AND PEN. .07 TOTAL DUE .07 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR TNSTRUCTTONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGTSTER OF #ILLS, AGENT. -- zf NON-RES[DENT DECEDENT make check or money order payable to: CONHON#EALTH OF PENNSYLVANTA. REFUND [CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: gumstions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DZSCOUNT: If any tax due is paid within three (5) calendar months after the dacedant's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to tho date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 198Z will bear interest at a rate which wilt 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 arm: interest Daily Intarest Daily Year Rate Factor Year Rate Factor Year 1982 lOX .000548 1988-1991 111 .000301 2001 1983 161 .000438 1991 91 .000247 2001 1984 112 .000301 1993-1994 72 .000191 2003 1985 13Z .ODORS6 1995-1998 91 .000147 2004 1986 101 .000274 1999 72 .000192 1987 9Z .000147 ZOO0 8Z .000119 Interest Daily Rate Factor .000247 .000164 .000137 .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DATLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after tho interest computation date shown on the Notice, additlonaZ interest must ba calculated. BUREAU OF ZNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURg, PA 17128-06nl JEFFREY R BASCELL! 2Z8Z HANBURG TURNPZKE NAYNE NJ 07q70 CONNONNEALTH OF PENNSYLVANTA BEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF: ACCOUNT REV-1607 EX AFP (01-OS) BATE Oq-O5-200R ESTATE OF SOUTHALL NARGARET B BATE OF BEATH 05-28-2005 FILE NUNBER 21 05-0~6 CUNBERLAND 101 HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insurm propmr crmd~ ~o your m¢¢oun~, submi~ ~hm uppmr- portion of ~his form wi~h your ~ax payment. CUT ALONG THZ$ LZNE ~ RETAZN LONER PORTZON FOR YOL;R RECORGS REV-Z607 EX AFP (01'03) ~# ZNHERZTANCE TAX STATENENT OF ACCOUNT ESTATE OF SOUTHALL NARGARET B FILE NO. 21 05-0q~6 ACN 101 BATE Oq-O5-Z00~ THIS STATEHENT ZS PROVIDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHO#N BELO# ZSA SUNNARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE, A PROJECTED ZNTEREST FZgURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 0Z-16-200~ PRINCIPAL TAX DUE: PAYNENTS (TAX CREDITS) 161,176.$8 PAYMENT DATE 1Z-O9-Z005 O$-O$-ZOOq RECEIPT NUMBER CD003569 CDOO56q6 DISCOUNT (+) INTEREST/PEN PAID (-) .O0 AMOUNT PAID .ZZ- ZF PAID AFTER THZS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDZTZONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS. 160,517.00 659.60 TOTAL TAX CREDIT 161,176.$8 BALANCE OF TAX DUE .00 INTEREST AND PEN. .07 TOTAL DUE .07 PAYMENT: Detach the top port[on of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WZLLS~ AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an ,'Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Wills, any of the g$ Revenue District Offices or from the Department's 2~-hour answering service for forms ordering: 1-800-36Z-ZOSD; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-3OZg (TT onlY). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, HarriSburg, PA 171Z8-9601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 1SI tax amnesty non-participation penalty is computed on the total oF the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning #ith first day oF delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of on and after ~ (6Z) percent par annum calculated at a daily rate of .00016fi. All taxes which became delinquent ~.~r:~. ~ r?~ ..!~h ~{11 ~ry ~rna calendar year to calendar year with that rate announced by the PA Department oF Revenue. The applicable interest rates for 1982 through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor. 198Z 20Z .0005q8 1988-199[ llZ .go0301 2001 92 .O00Zq7 1983 16Z .000q38 1992 92 .O00Zq7 200Z 62 .O0016q 198q 11Z .000301 1993-199q 7Z .O0019Z 2003 5Z .000137 1985 132 .000356 1995-1998 92 .O00Zq7 ZO0~ ~Z .O00XlO 1986 XflZ .O00Z7q 1999 72 .00019Z 1987 92 .O00Z~7 ZOO0 8Z .O00Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DALLY TNTEREST FACTOR --Any Notice issued aFter the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made aFter the interest computation date shown on the Notice, additional interest oust be calculated. JEFFREY R. BASCELLI, CELA ATTORNEY AT LAW 2282 Hamburg Tumptl~e~ ,ord~d,.( Wayne, New Jersey 07470 '04 I'ili¥ ---3 Register of Wills Cumberland County Court House Carlisle, PA 17013 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 003895 BASCELLI JEFFREY R 2282 HABURG TURNPIKE WAYNE, NJ 07470 fold ESTATE INFORMATION: SSN: 110-01-7025 FILE NUMBER: 2103-0446 DECEDENT NAME: SOUTHALL MARGARET B DATE OF PAYMENT: 05/03/2004 POSTMARK DATE: 04/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 05/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $.07 REMARKS: TOTAL AMOUNT PAID: $.07 SEAL CHECK# 4479 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDZVZDUAL TAXES TNHERTTANCE TAX DTVISTON DEPT. 280601 HARRISBURG, PA 171ZS-D601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN JEFFREY R BASCELLI 2282 HAMBURG TURNPIKE NAYNE NJ 07q70 DATE 07-26-200~ ESTATE OF SOUTHALL DATE OF DEATH 05-Z8-Z005 FZLE NUMBER 21 05-0~6 COUNTY CUHBERLAND ACN 201 Aeount Rem J. tted HARGARET B HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, subm/t the upper port/on of th/s fore w/th your tax payment. CUT ALONG THIS LINE ~ RETATN LONER PORTTON FOR YOUR FILES ~ REV-483 EX AFP (01-03) x~ NOTTCE OF DETERHTNATZON AND ASSESSMENT OF PENNSYLVANTA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN x~ ESTATE OF SOUTHALL MARGARET B FILE NO.Z1 03-0~6 ACN 201 DATE 07-26-200~ ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Veri~:ied 1~572.50 Z. Pennsylvania Inheritance Tax Assessed (Exc/uding Discount and/or Interest) 161~176.$8 5. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) ~. Total Inheritance Tax Assessed 161~176.58 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 {/F TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR}, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .O0 PURPOSE OF NOTICE: PAYNENT: To fulfill the requirements of Section Zi~O (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NXLLS) AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "'Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Rag[star of Hills, any of the 23 Revenue District Offices or from the Department's Zq-hour answering service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-~qT-30ZO £TT only). ODJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10ZI, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADHIN- XSTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Xndividual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. Sea page 5 of the booklet "Xnstructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. OR PENALTY: INTEREST: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six [eZ) percent per annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on or after January X, 198Z 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 200fi are: Interest DaiXy Interest Daily Interest Daily Yea.~r Rate ~actor Yea~ Rate Factor Year Rate Factor 1982 ZOZ .0005~8 1988-1991 11X .000301 ZOOl 9Z .O00Zfi7 1983 16Z .000~38 1992 9Z .0002~7 ZOO2 6Z .000164 196q 112 .000301 1993-199q 7X .O0019Z 2003 5Z .000137 1985 13Z .000356 1995-1998 92 .0002~7 200~ ~Z .OOOllO 1986 XOZ .O00Z7q 1999 7Z .O0019Z 1986 IOZ .00027~ ZOO0 8Z .000Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DELINQUENT X DAZLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Tf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES INHERZTANCE TAX DIVTSTON DEPT. Z80601 HARRISBURG, PA 171Z8-0601 JEFFREY R BASCELLI 2282 HAHBURG TURNPIKE WAYNE NJ 07470 COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF DETERHZNATZON AND ASSESSHENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER DATE ESTATE OF DATE OF DEATH FZLE NUHBER COUNTY ACN I 08-02-2004 SOUTHALL 05-28-2003 21 03-0446 CUHBERLAND ZOZ Aeoun'~ Ree J,'l:'~:ed REV-7$6 EX 6FP (01-02) HARGARET B HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, subei~c ~he upper portion of ~his fore w/~h your ~ax payment. CUT ALONG THIS LZNE ~'~ RETAZN LOWER PORT~ON FOR YOUR F~LES ~ REV-736 EX AFP (01-02) ~ NOT/CE OF DETERHZNATZON AND ASSESSNENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ESTATE OF SOUTHALL HARGARET B FZLE NO.Z1 05-0446 ACN 202 DATE 08-OZ-ZO04 ESTATE TAX DETERHZNATZON 1. Cred/t For State Death Taxes as Vet/f/ed 18,563.00 Z. Pennsylvan/a Inher/tance Tax Assessed (Exclud/ng Discount and/or Interest) 161,176.38 .00 Inher/tance Tax Assessed by Other States or Territories of the Un/ted States (Exclud/ng D/scount and/or Interest) Total Inher/tance Tax Assessed 161~176.38 5. Pennsylvan/a Estate Tax Due .00 6. Amount of Pennsylvan/a Estate Tax Prev/ously Assessed Based on Federal Estate Tax Return 7. Add/t/one1 Pennsylvan/a Estate Tax Due TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID ¢-) 12-09-2003 CD003368 .00 ~/F PA/D AFTER TH/S DATE, SEE REVERSE S/DE FOR CALCULATION OF ADDITIONAL INTEREST. .00 .00 TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE (ZF TOTAL DUE ZS LESS THAN 91, NO PAYHENT ZS RE~U/RED ZF TOTAL DUE IS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) 27,844.50 27,844.50C! .00 27,844.50C! PURPOSE OF NOTICE: PAYNENT: To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Hake check or money order payable to: REGXSTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices or fram the Department's Z~-hour answering servlca for fores ordering: 1-800-36Z-ZOSO; services far taxpayers with special hearing and/ar speaking needs: 1-800-~7-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --alerting to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court ADNIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviaa Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) far an explanation of administratively correctable errors. The 152 tax amnesty non-participation penalty is computed on the tatar of the tax and interest assessed, and not paid before January lB, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has bean assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing 1attar becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (BX) percent per annum calculated at a daily rate of .00016~. Ali taxes which became delinquent on or after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are: Interest Daily Interest Daily Interest Daily Yaa.~_r Rate Factor Yej.r Rate Factor Yea~ Rate Factor 1982 ZOZ .O00S~B 1988-1991 IIZ .000301 ZOOX 92 .0002~7 1983 162 .000438 1992 9Z .0002~7 ZOOZ 62 .00016~ 198~ 112 .000301 1993-199~ 72 .000192 2003 52 .000137 1985 132 .000356 1995-1998 9Z .OOOZ~7 ZOOq qZ .000110 1986 10Z .00027~ 1999 7Z .O0019Z 1987 92 .0002~7 2000 8Z .000219 --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNpATD X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15} days beyond the data of the assessment. Tf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSZON DEPT. 280601 HARRTSBURG, PA 17].28-06nl COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF: ACCOUNT REV-1607 EX AFP COl-OS) JEFFREY R BASCELLI 2282 HAHBURG TURNPIKE NAYNE NJ 07470 DATE 06-01-Z004 ESTATE OF SOUTHALL DATE OF DEATH 05-28-2005 FILE NUMBER 21 0:3-0446 COUNTY CUMBERLAND ACN 101 I Amoun~ Rem J.'l=~ed MARGARET HAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account`, submi~ ~he upper portion of ~his form wi~h your ~=x payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF SOUTHALL MARGARET B FILE NO. Z1 05-0446 ACN 101 DATE 06-01-2004 TH'rS STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELO# TS A SUHNARY OF THE PR/NC/PAL TAX DUE., APPLTCATTON OF ALL PAYHENTS, THE CURRENT BALANCE, AND`, TF APPL'rCABLE`, A PROJECTED TNTEREST F'rGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-16-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 161,176.$8 PAYMENTS (TAX CREDITS): PAYMENT DATE 12-09-Z005 05-05-2004 04-$0-2004 RECEIPT NUMBER CD005569 CD005646 CD005895 ZF PAID AFTER THIS DATE`, SEE REVERSE SZDE FOR CALCULATION OF ADDITIONAL INTEREST. { ZF TOTAL DUE ZS LESS THAN $1`, NO PAYHENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID .0O .22- .07- 160,517.00 659.60 .07 TOTAL TAX CREDIT 161,176.$8 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR TNSTRUCTTONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check ar money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Mills, any of the Z3 Revenue District Offices or frei the Department's Zq-hour answering service for fores ordering: 1-800-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-~q7-30ZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17IZB-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (HZ) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. Ali taxes which became delinquent on and after January l, 19az wiIl 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 198Z through ZOOq are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 19BI ZOX .OOOSq& 198B-1991 llZ .000301 ZOO1 1983 16Z .OOOq3B 199Z 9Z .0002q7 ZOOZ 19Bq llZ .000301 1993-199q 7Z .O0019Z ZOO3 1965 13Z .OO03H6 1995-1996 9Z .O00Zq7 ZOOq 1986 lOX .O00ZTq 1999 7Z .OOOZgZ 1987 9Z .O00Zq7 ZOO0 8Z .000Z19 Interest Daily Rate Factor .O00Zq7 .00016q .000137 .000110 --Interest is calculated as fellows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.