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HomeMy WebLinkAbout03-0470 LAW OFFICES OF BALPH, NICOLl.S, MITSOS, FLANNERY & CLARK A PROFESSIONAL CORPORATION SUITE 300, SKY BANK BUILDING 14 NORTH MERCER STREET NEW CASTLE, PENNSYLVANIA 16101-3765 DONALD J. NICOLLS CHRIS J. MITSOS RICHARD E. FLANNERY PHILLIP L. CLARK, JR. JOHN W. FLANNERY DAVID T. MOJOCK ALLEN L. PALMER THOMAS J. BASHARA, II TEL.: (724) 658-2000 FAX: (724) 658-4346 April 3, 2006 WILUAM R. BALPH 1930-1992 JAMES E. CHAMBERS 1909-1994 Mr Wm. A. Kramer, 2nd P. O. Box 1170 Carlisle, PA 17013 Re: Estate of Mary S. Kramer Dear Bill: Saturday, I received from your Register of Wills a notice that the status report by personal representative (Rule 6.12) has not been filed. It appears you received a copy of this communication which I received and I am now turning it over to you for completion and filing. My records indicate this same notice was sent out under cover April 15, 2005, which I turned over to you under my cover of April 18, 2005. My regards to Heather, Ann and George. Sincerely, John W. Flannery db Enclosure cc: Ms. Glenda Farner Strasbaugh (/Jj. j\ ,~' Register of Wi Us ofCumberhma County STATUS REPORTtJNDERRULE 6.12 Name of Decedent: ;}/} II f( y . S KtrAlYL(R Date of Death: S" / ,7 / }C"(,' :3 I ' Estate No.: ,) Cl -3./ (:' C '1-7 () 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 wh~ ad..."l"'inistration of the estate is complete: Yes J3" No 0 2, If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal r~entative file a final account with the Court? Yes 0 No If- . b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal r~;entative state an account informally to the parties in interest? Yes g . No 0 c. Copies of receipts, releases, joinders and approval of fonnal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report Date: AtIlt '2r It I Address Git", !( Signature A tV tv! 'J/!<; ti> Ii i I/[LL) ta/LU',U& lit< / ?( ( 3 l 117) 21f3 3337 T phone-No. He ffr-'-A.- Name Capacity: Wersonal Representative o Counsel for personal representative (~:;/) Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estateof Mary S. Kramer No. also known as , Deceased Social Security No. 18/-i. - 36- 6747 Ann K. Hoffer and Wm. A. Kramer, 2nd Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE 'A' or 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut ors the Decedent, dated 12/17/2001 and codicil(s) dated None named in the last Will of State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence Ann K. Hoffer Wm. A. Kramer, 2nd George E. Hoffer Heather H. Kramer Mary Windowmaker Daughter 1315 Son IP O Son-in-Law 315 NoneDaughter-in-Law IP 3330 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland West Willow St., Carlisle, PA Box 1170, Carlisle, PA 17013 West Willow St., Carlisle, PA Box 1170, Carlisle, PA 17013 Springview Road, Carlisle, PA County, Pennsylvania with his/her last family or principal residence at 327 Springview Road, West Pennsboro Township, Carlisle, PA 17013 (list street, number, and municipality) Decedent, then 86 years of age, died 05/17/2003 at 327 Springview Road, Carlisle, PA, PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania $ 500,000.00 $ Undetermined situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersi~lned: Si~lnature Typedorprintednameandresidence Ann K. Hof£er 315 West Willow Street, Carlisle, PA 17013 Wm. A. Kramer, 2nd P 0 Box 1170, Carlisle, PA 17013 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed '~ /~~ Ann K. Hoffj~z before me this 9th day of JUNE 2003 Wm. A. Krame~, 2nd ' ~ [,~. ~ F~r the Re{:JiStel(J No. o& - q-lo Estate of Mary S, Kra~er Deceased Social Security No: 184-36- 6747 Date of Death: 05/17/2003 AND NOW, JUNE 9, 2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary r~ of Administration (c.t.a.; d.b.n.c.ta.; pendente lite; durante absentia; durante minoritate) are hereby granted to Ann K. Hoffer and Wm. A. Kramer, 2nd in the above estate and that the instrument(s) dated 12/17/2001 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........... $ 340.00 Short Certificate(s) ..... $ ~)- Fir) Renunciation ........ $ Affidavits ( ) .... $ Extra Pages ( ) .... $ 74_ NFl Codicil ........... $ ~ ~ Re~ister ~;'~lls {~ ..... J -~k~ Attorney: John W. Flannery I.D. No: Address: 06060 Balph,Nicolls,Mitsos,Flannery & 300 Sky Bank Building 14 North Mercer Street New Castle, PA 16101 JCP Fee .......... $ 10.00 Telephone: 724/658-2000 Inventory .......... $ Other ........... $ TOTAL ......... $ 404.00 filed 6-9-2003 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc, walked upstairs to ~udge h~9~nfl~]~/~1099~) Register of \'ViH5 or Cumberla.nd Co 121; t-y STATUS REPORT lTNuERRu'LE 6.12 l\ame of Decedent: I j/ !iF!:: Y J. k<~' A rVi. <:~/2. Dlte of Deatb: <j^ /; ~~ l 7 / n ~. l Estate No.. .' " : . ....;. '7 t_..-- '- f -" t..- P1J:'SU2.Dt to Rule 6.12 of the Supreme Court OrphaDS' Court Rules, I repo=-'( the following Vvitc~ respect to completion of the adn--.inistratioD of the above-captioned estate: 1. State whether administration of the estate is complete: Yes C& NoD . , If the answer is No, state whe:l the personal representative reasonably believes that the admirjstration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties lti interest? Yes JSQ No 0 c. Copies of receipts, releases, joinders and approval of fonnal or informal accounts may be filed 'Aith the Clerk of the Orphans' Court 2.tid may be attached to this report Date::'.,;,,"), / ~' /~' ',n_ -<;1 , .//i ~~-' ,""-",,,,/ ~./ .u!J" n. Y)'1/iVV""'.L; ~:.1fi :::'lgnature . // '/,")/7 ri J'/,,(.ri /-?-L'::--l"-:< .><,/'.... ~) Name ", // () /'.).c' ^ / l "'7 Address (/F~/,:;! .-4:.,' ..':'. I ;;;, /...r;? .,:"'" " '7 I -i I I ~:x ":-,/1 .;;:..' .;;;' ~r;~ TC>:CIo--,,~,r. 0 ~~r ,_.'~:-,dun~ _ '- u. Cap 2..t.: It)-': iXPerso7:.al Representa:ive ! i CD::r~5el :or personal :-e?~ese:-_:2.::,;,"e Estate of also known as Register of Wills of OATH Mary S. Kramer Cumberland County, Pennsylvania OF SUBSCRIBING WITNESS No.~l-O$o ,-t-tO , Deceased Heather H. Kramer George E. Hoffer (each) a subscribing witness to the J'~ codicil(s> ~ will(s) presented herewith, (each) being duly qualified according to law depose(s) and say(s) that she/he/they was/were present and saw the above Testator/rix) sign the same and that she/he/they signed as a witness at the request of Testator(rix) in his/her/their presence and r~ in the presence of each other J~ in the presence of the other subscribing witness(es/. P 0 Box 1170 (Address) (Signature~ ~ ~stE ' ~l~owY3 treet V Carlisle, PA 17013 (Address) Sworn to or affirmed and subscribed before me th% 9th day of JUNE 2003 My Commission E,,pires: (signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-2 (1991) 105.805 REV 9/86 This is to certify that thc inf'ormation here given is correctly copied f'rom an original certificate oF death duly F~led with me as I.ocal Registrar. The original certificate will be. Forwarded to the State Vital Records OFfice For permanem filing. WARNING: It is ille0al to duplicate this ¢op¥ by photostat or photograph. Fee for this certificate, $2.00 P 9283702 No. Local Registrar HAY 2 7 2003 Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH !. Mary Swank Kramer , p~-~ , 184 -- 36 -- 6747 - -' ' ' .~(t..~. u.~.,~. ~ u.o.. ~.~ I o*.~0.... , .~.~,c-..-- ILt'~'~ [', p. ~y 17, 2~3 I I' " - ' _ C~rland W.Pe~s~ro , ~27 Sprzngvzew Rd. ~cTu~ ~risle, PA 17013 -~-~ ,-,~ean 315 West Will~ St., ~rlisle, PA 17013 . I ........ ~unera~ H~ ,~. ~ ~t~c~r St., ~rllsle, PA 17013 BALPHs NICOLLS~ MITSOS, FLANNERY & CLARK ATTORNEYS AT LAW 4-00 SKY BANK BLDG. NEWCASTLE, PA 16101 LAST WILL AND TESTAMENT OF MARY S. KRAMER l, MARY $, KRAMER, of West Pennsboro Township, Cumberland County, Pennsylvania, do make this my Will, hereby revoking any and all Wills at any time heretofore made by me. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as soon as may be convenient after my death. SECOND: Except as I may have provided in a memorandum signed by me and attached to my copy of this Will, I give my tangible personal property in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, the share of any child who predeceases me to go to his or her issue who survive me, per stirpes, or if he or she has none, to be added to the other share. THIRD: I give the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to my son-in-law, GEORGE E. HOFFER, if he survives me. FOURTH: I give the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to my daughter-in-law, HEATHER H. KRAMER, if she survives me. FIFTH: I give the sum of FIVE THOUSAND DOLLARS ($5,000.00) to MARY WINDOWMAKER, if she survives me. SIXTH: I give the sum of FIFTEEN HUNDRED DOLLARS ($1,500.00) to MIKE CHESTNUT, if he survives me. SEVENTH: I give the sum of FIFTEEN HUNDRED DOLLARS ($1,500.00) to ROBERT AND WILMA CHESTNUT, or the survivor thereof. EIGHTH: I give, devise and bequeath the sum of TWO HUNDRED FIFTY THOUSAND DOLLARS ($250,000.00) to my son, WM. A. KRAMER, 2ND, in trust, for the benefit of my granddaughter, LAUREN H. KRAMER, in accordance with the following uses and purposes: (A) During the lifetime of my granddaughter, LAUREN H. KRAMER, my Trustee shall pay the Income from her trust quarter-annually to or for the benefit of my said grandchild, and if the Trustee considers the Income to be insufficient, in view of other readily available funds of which he has knowledge, to provide for the welfare and comfortable support of my said grandchild and her family, including the purchase of a personal residence, educational expenses and funeral expenses, the Trustee is authorized, in his discretion, to use such sums from principal as he deems advisable therefor; PROVIDED, however, that prior to my said grandchild's twenty-first (21 st) birthday, the Trustee may add to principal and invest as such any Income which he considers not to be needed for such purposes; and PROVIDED, further, that after her twenty- first (21 st) birthday, my said grandchild may withdraw one-third (1/3) of the principal, and that after her twenty-fifth (25th) birthday, my said grandchild may withdraw one- half (1/2) of the principal, and that after her thirtieth (30th) birthday, my said grandchild may withdraw any or all of the principal. If the principal becomes insufficient in the opinion of the Trustee to warrant the continuance of the trust, the Trustee is authorized, in his discretion, to pay the remaining principal to my said grandchild free of trust. -2- (B) Upon the death of said grandchild, if her trust has not already terminated, the principal of my said grandchild's share shall be transferred and delivered to or for the benefit of such one or more persons, corporations or other organizations, in such portions or amounts and subject to such trusts, terms and conditions as my said grandchild may appoint by specific reference to this Article in her Will; PROVIDED, however, that any amount which was not subject to my said grandchild's power of withdrawal immediately prior to her death may only be appointed in favor of one or more of her lineal descendants. If my said grandchild does not exercise this power of appointment in full, then unappointed principal shall be transferred and delivered to her then living issue, per stirpes; PROVIDED, however, that the share of any great grandchild of mine under the age of twenty-one (21) years which is more than the amount which may be paid to the natural guardian of a minor shall be retained in a separate trust as follows: (C) Until my said great grandchild's twenty-first (21 st) birthday, the Trustee may pay to my said great grandchild or to the person having custody of him or her, without liability on the part of the Trustee to see to the application thereof, or may expend directly such sums from Income or principal as he deems advisable for his or her welfare, comfortable support and education, in view of other income of which he has knowledge, and shall add any excess Income to principal and invest it as such. (D) Upon my said great grandchild's twenty-first (21st) birthday, the trust shall terminate, and the principal shall be transferred and delivered to him or her free of trust. In the event of his or her prior death, the principal, including any accrued or undistributed Income, shall be transferred and delivered to or for the benefit of such one or more persons, corporations, or other organizations, including his or her estate and creditors, in such portions or amounts and subject to such trusts, terms and conditions as my said great grandchild may appoint by specific reference to this Article in his or her Will; any unappointed principal shall be transferred and delivered to said great grandchild's surviving children equally or, if he or she has none, to the then living issue, per stirpes, of his or her parent who was my grandchild, the share of any other great grandchild of mine under such age to be added to his or her separate trust thereunder. (E) Upon the death of my great grandchildren, any remaining unappointed principal shall be transferred and delivered in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, or the survivor thereof. (F) If any remainderman under the foregoing provisions is a minor and is entitled to a share in excess of the amount which may be paid to his or her natural guardian, such share shall vest in said remainderman but shall be retained in a separate trust until the eighteenth (18th) birthday of said remainderman, at which time the trust shall terminate and the principal shall be transferred and delivered to him or her free of trust. During such minority period, the Trustee may pay to the person having custody of said remainderman, without liability on the part of the Trustee to see to the application thereof, or may expend directly so much of the Income and principal as he or she deems advisable for the welfare, comfortable support and education of said remainderman and shall add any excess Income to principal and invest it as such. In the event of the death of said remainderman during minority, the Trustee is authorized in his or her discretion to pay part or all of the funeral expenses, and the remaining principal shall be transferred and delivered to said remainderman's estate. -4- (G) The interest of any beneficiary hereunder, including a remainderman, in Income or principal, shall not be subject to assignment, alienation, pledge, attachment or claims of creditors until after payment has actually been made by the Trustee as hereinbefore provided. (H) Upon the death of any Income beneficiary, any Income accrued by the Trustee subsequent to the last Income payment date shall be paid to the person or persons for whose benefit the principal producing such Income is continued in trust or to whom such principal is distributed under the terms hereof. (I) Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. NINTH: I give, devise and bequeath the sum of TWENTY-FIVE THOUSAND DOLLARS ($25,000.00) to THE FINANCIAL TRUST SERVICES CO. of Carlisle, Pennsylvania, or any corporation or association that may succeed to its trust business, IN TRUST NEVERTHELESS, for the benefit of the CUMBERLAND COUNTY HISTORICAL SOCIETY, Carlisle, Pennsylvania. The income therefrom shall be paid annually to the CUMBERLAND COUNTY HISTORICAL SOCIETY in memory of my late husband, JOSEPH LEYBURN KRAMER. The use thereof by the CUMBERLAND COUNTY HISTORICAL SOCIETY shall be in accordance with the instructions given to the Society from time to time by my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, and in the absence thereof, as the Society shall deem to be in its best interest. The income is not to be used for operating expenses. The Trustee shall accept and add to the principal of the trust such contributions as my children may make from time to time. -.5- TENTH: All the residue of my estate I give in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, the share of any child who predeceases me to go to his or her issue who survive me, per stirpes, or, if he or she has none, to be added equally to the other share. PROVIDED, HOWEVER, if my son, WM. A. KRAMER, 2ND, predeceases me and is survived by my granddaughter, LAUREN H. KRAMER, her share is to be added to the trust created for her hereunder at paragraph EIGHTH. ELEVENTH: (A) The Trustee hereunder shall have the following powers in addition to and not in limitation of those granted by law: to accept assets in kind in distribution from my estate; to collect proceeds of insurance on my life and to use such proceeds to purchase assets from my estate or to make loans to my estate; to retain assets in kind or to sell the same and to invest and reinvest the proceeds and any other cash in any kind of property, real or personal, or part interest therein, located in the United States or abroad, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being waived; to hold income cash uninvested until the next regular payment date, without liability for interest thereon; to retain or to purchase policies of life insurance, to pay premiums thereon from income or principal and to exercise all rights of ownership thereover; to pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; to give options for sales, leases and exchanges; to borrow money; to compromise claims; to vote shares of corporate stock, in person or by proxy, in favor of or against management proposals; to carry securities in the name of a nominee, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; and to make division or distribution hereunder either in cash or in kind and to allocate to different shares different kinds of or interests in property and property -6- having different bases for Federal income tax purposes, as the Trustee deems equitable. (B) If directed to hold any specific assets in kind, the Trustee shall not be held responsible for diminution of asset value. (C) The Trustee hereunder shall have the power to combine a trust with any other trust, whether created by the Testatrix or another person, if the terms of the trusts are substantially the same and the Trustee is the same. (D) In the event of the inability or unwillingness of the original individual Trustee to continue to serve in such capacity, my daughter, ANN K. HOFFER, shall become individual Trustee; but in the case of the latter's death, resignation or incapacity, the income beneficiary of any trust created hereunder shall petition a court of competent jurisdiction to designate and appoint a successor Trustee, individual and/or corporate. Any petition presented to a court of competent jurisdiction shall include any wishes that I may have expressed during my lifetime with respect to the designation and appointment of a successor Trustee. TWELFTH: I appoint my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, or the survivor thereof, Executors of this, my Will, giving to my Executors the same powers as are hereinbefore given to my Trustee. No bond shall be required of any fiduciary hereunder in any jurisdiction. No fiduciary hereunder shall have any liability for any mistake or error of judgment made in good faith. THIRTEENTH: I realize that executors and trustees are given discretion by law to make various elections which affect the income and estate taxes payable by estates, trusts and beneficiaries, as well as the relative shares of beneficiaries, such as taking administration expenses as deductions for either estate or income tax purposes, selecting options for the payment of employee death benefits, selecting alternate valuation dates, postponing the payment of taxes, and redeeming corporate stock. The decisions made by my fiduciaries in any of these matters shall be binding upon, and not subject to question by, any affected persons. I rely upon my fiduciaries to take into consideration the total income and estate taxes payable by reason of their decisions, including those payable by my survivors, and they are authorized in their discretion, but not required, to make adjustments between income and principal as a result thereof. FOURTEENTH: I appoint WM. A. KRAMER, 2ND guardian of the estate of any minor receiving any sums of money, real property or other intangible personal property free of trust by reason of my death, if such property is in excess of the amount which may be paid to the natural guardian; and I authorize said guardian, in its sole discretion and without order of court, to retain such property in kind or to sell the same, giving good title to any real estate, to invest and reinvest without being limited to "legal" investments and to use both income and principal for the minor's welfare, comfortable support and education, including college expenses. FIFTEENTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, which passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, under this Will, shall at any time be required to contribute to or refund any part thereof; PROVIDED, however, that any property that constitutes my gross estate which does not pass under this Will, said taxes due FIFTEENTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, which passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, under this Will, shall at any time be required to contribute to or refund any part thereof; PROVIDED, however, that any property that constitutes my gross estate which does not pass under this Will, said taxes due thereon shall not be paid from the principal of my residuary estate, but shall be paid by the recipient of any property that passes outside of my Will. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /? ~ day of December, 2001. Mary S. I~ramer NOW this instrument, consisting of this and eight (8) other typewritten pages, was signed, sealed, published and declared by MARY S. KRAMER, the Testatrix above named, as and for her Will in the presence of us who, at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses hereto. Address: Address: -9- 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 002890 HOFFER ANN K 315 WEST WILLOW STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 184-36-6747 FILE NUMBER: 2103-0470 DECEDENT NAME: KRAMER MARY S DATE OF PAYMENT: 08/11/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $90,000.00 REMARKS: ANN K HOFFER TOTAL AMOUNT PAID: $90,000.00 SEAL CHECK# 1004 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Rule 5.7(b) form CER TIFICA TION OF NO TICE under RULE 5. 6 (a) Name of Decedent MARY S. KRAMER Date of Death May 17, 2003 Estate No. 21- 03- 00470 To the Register: I certify that Notice of Estate Administration required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or before August 1, 2003. Name Address Ann K. Hoffer 315 West Willow Street~ Carlisle~ PA 17013 Wm. A. Kramer~ 2nd Georee E. Hoffer Heather H. Kramer Mary Windowmaker Mike Chestnut Robert & Wilma Chesnut Lauren H. Kramer Manufacturers and Traders Trust Co. P O Box 1170, Carlisle, PA 17013 315 West Willow Street, Carlisle, PA 17013 P O Box 1170, Carlisle, PA 17013 333 Springview Road, Carlisle~ PA 17013 37 Mt. View Terrace, Newville, PA 17241 37 Mt. View Terrace~ Newville~ PA 17241 16689 Narrows Drive, Jupiter~ FL 33477 One West High Street, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except: None Date: October 7, 2003 Signature Name Address W. Fla~'-nery c/o Balph, Nicolls Mitsos, Flmmery & Clark 300 Sky Bank Bldg, 14 N Mercer St, New Castle, PA Telephone (724) 658-2000 Capacity: X Personal Representative __Counsel for Personal Representative (This form must be filed with the Register of Wills within 10 daFs after giving Notice of Estate Administration to the beneficiaries.) 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 003574 KRAMER WM. A, 2ND P O BOX 1170 CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 184-36-6747 FILE NUMBER: 2103-0470 DECEDENT NAME: KRAMER MARY S DATE OF PAYMENT: 02/1 8/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,714.16 REMARKS: WILLIAM KRAMER SEAL CHECK# 1011 TOTAL AMOUNT PAID' $5,714.16 INITIALS: AC RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS r EV- !,-~,>0 EX (6-00) ~ oo nnn a. z z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) KRAMER, MARY S DATE OF DEATH (MM-OD-YEAR) DATE OF BIRTH (MM-DO-YEAR 05/17/2003 02/14/1917 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [~ 1. Onginal Return L~ 2. Supplemental Return OFFICIAL USE ONLY FILE NUMBER 21 -- 2003 COUNTY CODE YEAR 0470 NUMBER SOCIAL SECURITY NUMBER 184-36-6747 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 1 3. Remainder Return (date of death prior to 12-13-82) [----~ 4 Limited Estate r~6. Decedent Died Testate (Altach copy of Will) [~9. Litigation Proceeds Received [~] 4a Future Interest Compromise (date of death after 12-12-82) J'~ 5. Federal Estate Tax Return Required r---] 7. Decedent Maintained a Living Trust (Attach copy of Trust) i 8. Total Number of Safe Deposit Boxes ~ 10. Spousal Povedy Credit (,~a~e o1 ,~eath be~wee~ 12-31-91 anti 1-1-95) ~ 1 1. Election to tax under Sec. 9113(A)(^~tach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS MICHAEL B DEVLIN FIRM NAME(IfApplicable) P O BOX 668 BOYER & RITTER CARLISLE, PA 17013 TELEPHONE NUMBER 717-249-3414 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3 Closely Held Corporation, Partnership or Sole-Propnetorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Propedy (Schedule F) (6) ~---] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) $ Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1 0. Debts of Decedent, Modgage Liabilities. & Liens (Sct~edule I) (10) 1 1. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 1 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 560,000.00 1,648,069.00~ 0.00~ 0.00~ 119,159.00~ii 167,055.17~ 0.00_~>~ OFFICIAL USE ONLY O 2,494,283.17 231,565.00 24,135.00 (11) 255,700.00 2,238,583.17 25,000.00 (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 2,213,583.17 SEE INSTAUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate t8. Amount of Line 14 taxable at collateral rate 19. Tax Due 0.00 x .00__ (15) 2,205,583.00 x045 (16) 0.00 x .12 (17) 8,000.00 x .15 (18) (19) > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 0.00 99,251.00 0.00 1,200.00 100,451.00 2W4645 1 000 Decedent's Complete Address: 'S[NbEi ADDRESS C/O ANN K HOFFER 315 W WILLOW STREET CITY CARL I S LE STATE PA Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 90,000.00 4r736.84 0.00 0.00 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMEN_T~. Check box on Page 1 Line 20 to request a refund (4) ZIP 17013 100~451.00 94,736.84 0.00 5,714.16 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A, Enter the interest on the tax due. (5A). 0.00 Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 5r714.16 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... [-~ [~ b. retain the right to designate who shall use the properly transferred or its income; ......... E~ E~ c. retain a reversionary interest; or ................................ E~ [~ d. receive the promise for life of either payments, benefits or care? ................. F'--1 [~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ ~ [~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? E~ ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ E~ [~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is Irue, correct and complete Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge SIGNATURE.QE PERS .ON..IRE,.~PO/I~IBLE FOR FILING RETURN ADDRESS ~lb W WILI~W 'STREF. T CARLISLE,/DA PA 17013 ~._~ ~,~, DATE SIGNATURE O~ PREPARER OTHER THAN REPRESENTATIVE D, ATE ADDRESSP O BCX 668 CARLISLE, PA 17013 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 surviwng spouse is 3% [72 P.S § 9916 (a) (1.1) (i)]. For dates of death on or after January 1. 1995. the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiaw. For dates of death on or after July 1. 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)( 1 2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 PS § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2w4646 1 00o ~EV-1502E× + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER KRAMER, MARY S 21-2003-0470 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price 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 property which is jointly-owned with fight of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. RESIDENCE - 327 SPRINGVIEW RD, CARLISLE, PA - ACTUAL SALE 560,000.00 PRICE TOTAL (Also enter on line 1, Recapitulation) $ 560 r 000. 00 2w4695 2000 (If more space is needed, insert additional sheets of the same size) 101 D NAME AND ADDRESS OF BORROWER: ! OMB N0,2502-0265 ~r B TYPO'OF LOAN 1 E}FHA 2 [~FmHA 3 ~CON-~ UNINS 4 OVA 5 ~-~CONV INS U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 6 FILE NUMBER 7 LOAN NUMBER HIGHLANDgPRINGVIE SETTLEMENT STATEMENT 8 MORTGAGE'INS CASE' NUMBER NOTE: Th~s form Is furnished to g¢ve you a statement o/actual settlement costs Amounts paid lo and by the settlement agenl are shown Items marked "[POC.]" were paid outs/de the ctos/ng, they are shown here for/nformahona/purposes and are not included tn the totals ! O 3t98 (H,OHLANDSPR!NO'ViE PFD/HIOHLANDSPRfNOVfE/19) Zane R. H~ghlands and Vicki L H~ghlands 125 Hill Lane Newville, PA 17241 G PROPERTY LOCATION 327 Spnngwew Road Carlisle, PA 17013 Cumberland County, Pennsylvania E NAME AND ADDRESS OF SELLER Estate of Mary S Kramer AnnK HofferandWilliamA Kramer. fl 327 Spnngview Road Carlisle, PA 17013 !02 Personal Property 103 Settlement Charges to Borrower (Line 1400) 104 H SETTLEMENT AGENT 25-1894310 105 Salzmann, Hughes & Fishman, P C PLACE OF SETTLEMENT 95 Alexander Spring Road, Su~te 3 Carlisle, PA 17013 J S__UMMARY OF BORROWER'_.~S TRANSACTION Contract Sales Price 1,060,000 00 15,248.75 66 13 106 Count¥/-f'wp Taxes 12,'17/03 to 12/31/03 107 School Taxes 12./17/03 to 07/01/04 4405 108 Assessments to 109 110 1!1 1!2 120 GROSS AMOUNT DUE FROM BORROWER 1,079,720.13 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER 201 Deposit or earnest money 30,00000 202 Principal Amount of New Loan(s) 203 Existing loan(s) taken subiect to 600,000 00 Credit to Buyer for Radon Adl.~strnents For/terns Unpald By Se//er County/'Twp Taxes to Credit to Buyer for Window 1.000 00 1,000 00 710 !11 School Taxes to ~12 Assessments to ~13 2~ TOTAL PAID BY/FOR BORROWER 632,00000 _)0. CASH AT SETTLEMENT FROM/TO BORROWER: _)! Gros~ss Amount Due From Borrower (Line 120) Less Amount Paid By/For Borrower (Line 220) 13 CASH ( X FROM)( TO)BORROWER 1.079,720 13 632,000 00 44772O 13 F NAME AND ADDRESS OF LENDER Orrstown Bank P O Box 250 ShJppensburg, PA 17257 t. SETTLEMENT DATE: December 17, 2003 ;TION 401 Contract SaJes Price 402 Personal Property 403 404 405 vnce 406 Count¥/Twp Taxes 12/17/03 to i2/31/03 407 School Taxes 408 Assessments J 1,060,000 00 506. ~osiI disb as proceeds) 508 Credit to Buyer for Window ~ 1,000.00 509 Credit to Buyer for Radon i 1 ~000 O0 Adlustrnents For Items Unpaid B)/ Seller 510 Count~,~q"wp Taxes to 511 School Taxes to 512 Assessments to 513 514 515 6613 12/17103 to 07/01/04 4,405 25 to 409 410 411 412 420 GRQSS AMOUNT DUE TO SELLER 1 O64,471 38 2TIONS IN AMOUNT DUE TO SELLER: 501 Excess Deposit (See Instruchons) 502 Settlement Charges to Seller (Line 1400) I 574,650 00 503 Existing loan(s) taken subject to 04 Payoff of first Mortgage loft of second Mortgage 516 518 )lace Screen to Carhsle Glass Service I 206 70 519 520 TOTAL REDUCTION AMOUNT DUE SELLER I 576,856 70 TO/FROM SELl ER: 601 Gross Amount Due To Seller (Line 420) I 1 r064,471 38 602 Less Reductions Due Seller (Line 520) !( 576.85670) 603 CASH( X TO)( FROM)SELLER ! 487,61488 REV~1503 EX + (1-g7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER KRAMER, MARY S 21-2003-0470 All property jointly-owned with right of survivorship must be disclosed on Schedule F. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ABBOTT LABS-2000 SHARES BP AMOCO - 16,656 SH BP AMOCO DIVIDEND 5/14/03 DOW CHEMICAL - 480 SH GEN ELEC - 17800 SH 3M - 2900 SH US SAVINGS BOND # M1661785HH US SAVINGS BOND # M1661786HH 86,150.00 676,567.00 6,329.00 15,168.00 498,311.00 363,544.00 1,000.00 1,000.00 TOTAL (Also enter on line 2, Recapitulation) $ 1,648,069.00 2w4696 3 ooo (If more space is needed, insert additional sheets of the same size) REV-1508 E~( + (1-97') COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER KRA-N"~R, MARY S 21-2003-0470 Include ITEM NUMBER 2 3 4 5 6 7 8 the ~roceeds 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. VALUE AT DATE DESCRIPTION CASH IN SAFE DEP BOX ORRSTOWN CHECKING ACCOUNT - 106001840 SUNTRUST CHECKING ACCOUNT - 0398005821908 EVERGREEN MONEY MARKET CAVALIER STATION WAGON HOUSEHOLD FURNISHINGS - FUND-WACHOVIA SEE ATTACHED APPRAISAL CASH DEPOSIT TO ORRSTOWN ACCT 5/20 MASS MUTUAL LIFE INS POLICY # 2106591 ON LIFE OF WM. A. KRAMER 2ND - CSV MASS MUTUAL LIFE INS POLICY # 2199305 ON LIFE OF WM. A. KRAMER 2ND - CSV TOTAL (Also enter on line 5, Recapitulation} OF DEATH 400.00 2,805.00 900.00 17,787.00 500.00 74,070.00 455.00 11,175.00 11,067.00 119,159.00 2W46AD 2 000 (If more space is needed, insed additional sheets of the same size) PRIMARY ACCOUNT ENCLOSURES MARY S FOR3IMER 327 SPRINGVIEW ROAD CARLISLE PA 17013 Page 1 106001840 WE PUT THE LOW IN LO;~NS! ASK ~d~OUT OUR SPECIAL LOW P~ATE HOME EQUITY LINE TODAY! CALL 1-888-ORRSTOW-N ABOUT THIS LIMITED TIME OFFER! CHECKING ACCOUNTS ACCOUNT TITLE MARY S KR3~MER CARRIAGE CLUB OPP W/SAFE ACCOUNT NI3MBER PREVIOUS BALi~NCE 1 DEPOSITS/CREDITS 12 CHECKS/DEBITS SERVICE FEE INTEREST PAID CURRENT BALA/~CE 106001840 4,595.99 454.80 5,050.79 .00 .37 .00 CHECK SAFEKEEPING Statement Dates 5/12/03 thru DAYS IN THE STATEMENT PERIOD AVER_AGE LEDGER AVERAGE COLLECTED Interest Earned Annual Percentage Yield Earned 2003 Interest Paid 6/10/03 3O 3,033.12 3,021.30 .37 0.15% 2.97 ACTIVITY IN DATE OP~DER DATE DESCRIPTION 5/13 CHECK 894 5/14 CHECK 891 5/14 CHECK 893 5/15 CHECK 898 5/15 CHECK 897 5/15 CHECK 895 5/15 CHECK 892 5/20 DEPOSIT 5/22 CHECK 899 5/22 CHECK 901 5/22 CHECK 900 5/29 CHECK 902 6/10 Interest Deposit TR3%CE NO AMOUNT 0~0012520 100.70- 030072940 768.17- 030102940 115.00- 060169230 720.49- 060169240 43.30- 060169250 5.00- 030078960 38.70- 060205330 454.80 010010730 131.28- 030080970 39.07- 030058160 27.05- 030101400 36.00- 050231030 .37 3,026.50- 6/10 CLOSE INTEREST BEARING ACCOUNT 050231030 BALA/~CE 4,495.29 3,727.12 3,612.12 2,891.63 2,848.33 2,843.33 2,804.63 3,259.43 3,128.25 3,089.18 3,062.13 3,026.13 3,026.50 .00 SUNTRUST BANK P 0 BOX 622227 ORLANDO FL 52862-2227 Page 1 of 1 63/B10/0175/0 /~0 0598005821908 07/18/2005 SuNll usT MARY S KRAMER 527 SPRINGVIEW RD CARLISLE PA 17015-9465 Account Statement Questions? Please call 1-800-786-8787 THANK YOU FOR BANKING WITH SUNTRUST. TO LEARN MORE ABOUT HOW SUNTRUST CAN MEET YOUR FINANCIAL SERVICES NEEDS, PLEASE VISIT OUR WEB SITE AT WWW.SUNTRUST.COM. Account Summary Account Type HORIZON 50 CHECKING Account Number 0398005821908 Slatement Period 06/18/2003 - 07/18/2003 Description Amount Description Amount Beginning Balance $900.39 Average Balance $406.62 Deposils/Credits $.00 Average Collected Balance $406.62 Checks $.00 Number of Days in Statement Period 31 Withdrawals/Debits $900.39 Ending Balance $.00 Withdrawals/ Date Debits Paid 07/02 Amount Description 900.39 CLOSING DEBIT Withdrawals/Debits: 1 Balance Activity History Date 06/18 Balance 900.39 Collected Balance 900.39 Date 07/02 Balance .00 Collected Balance .00 CAP^ccOUNT STATEMENT 5101/2003 thru 5/31/2003 WY31 4 WI R P 22,5, MARY S KRAMER CAP Account number: Investment Account number: Activity Summary 9070750996 49149315 Opening Evergreen Money Market Fund Sl $ 3,043.65 Month To Date Year to Date Additions to Cash Deposits 0.00 0.00 Income and Short Term Distributions 197.68 664.01 Proceeds from Securities Sold and Redeemed 15,503.16 88,743.29 Other Additions I 0.00 0.00 Total Additions to Cash ' $15,700.84 $89,407.30 Subtractions from Cash ATM and Check Card Withdrawals 0.00 0.0u Checks and Other Withdrawals 16,535.16 100,258.44 Securities Purchased 0.00 0.OU Other Subtractions 0.00 160.0o $16,535.16 $100,418.44 Total Subtractions from Cash ~o y.3. ' _; Closing Evergreen Money Market Fund Sl Portfolio Holdings $ 2,209.33 Investments in stocks, bonds, mutual funds and other securities are offered through WACHOVIA SECURITIES, INC. This section includes estimated unrealized gains or losses for your reformation only and should not be used for tax purposes. If acquisition information is not available, the gain/loss information may not be displayed and section and summary totals may not reflect your complete portfolio. Cost basis information provided by the account owner is not verified by Fir'. Clearing Corporation and should not be retied upon for legal or tax purposes. Bonds purchased at a premium or 0 I.D. (Original Issue D~scount) will be carried at the original cost ba'. Factored bonds (GNMA, CMO, etc.) will be adjusted for paydown of principal. Systematic investments m mutual funds and reinvested dividends for mutual funds and stocks have be consolidated for each position. Unit cost data for systematic investments and di~4dend reinvestment securities is provided for informafional purposes only and is a non-weighted avert To update your cost information or provide om/ged cost/nlormahon, contact your Financial Advisor. Estimated Annual Income reflects the estimated amount you would earn on a security if your current position and/ts related income remained constant for a year. Est/mated Annual Y/eld reflects the current estimated annual income d/'wded by the current valu~ of the secunry as of the statement closing date and refers to dividends and interest income only. Typically, /t does not reflect total return. Porrfoflo Holdings continued on next page 'O204OO 1981000' RSMFtWiPQ !qrokerage accounts are carried by First Clearing Corporahon member NYSE and SIPC. ' CAP^cco STATEMENT 5/01/2003 thru 5/31 ~2003 WY31 6 Wl R P 2~.5' MARY S KRAMER CAP Account number: Investment Account number: 9070750996 49149315 Detail of Realized Gain/Loss YTD c:ontinued Des cription Subtotal BELLSOUTH CORP Quantity Acquisition Date Acquisition Cost Sale Date 1,100.00000 0.00 Sale Proceeds 4O,775.74 600.00000 12/02/2002 Not available 1/02/2003 15,802.57 Reah; Gain/L, O. Not availa! GENERAL ELECTRIC COMPANY Subtotal Total. Common Stock 600.00000 3/20/2003 Not available 4/17/2003 545.00000 3/20/2003 Not available 5/12/2003 1,145.00000 0.00 16,661.82 15,503.16 32,164.98 Not availal Not availal 0. Total - Realized Gain/Loss YTD ..$0.00 ~o.oo 8_$_._~_743.29 ._$._~_743.29 $0, Activ__~ Detail b Ca~ Additions to Cash Income and Short Term Distributions Account Date Type Transacfion (~~ASH DIVIDEND Description ABBOTT LABORATORIES 051503 800 Amount 5/30 CAP ACCOUNT INTEREST/DIVIDEND Total - Income and Short Term Distributions 1.68 Account ActMty continued on next page $197.68 '0304001981000' RBMRW1PQ I IIIIItillllllllllllllllllllllllllllllllllllllllllllllllllllllllll!llll Brokerage accounts are carried by First Clearing Corporation, rP,~mber NYSE snd $1PC. page 6 of 7 CAPAccous - STATEMENT 5/01/2003 thru 5/31/2003 WY31 7 WI R P MARY S KRAMER CAP Account number: Investment Account number: Activit_y Detail 9070750996' 49149315 continued Proceeds from Securities Sold and Redeemed Account Date Type Transaction Descnption ~CASH SALE GENERAL ELECTRIC COMPANY Total - Proceeds from Securities Sold and Redeemed Quantify 545.00000- 28.96OO Amount $15,503.16 Total Additions to Cash Subtractions from Cash Checks and Other Withdrawals $15,700.84 Transaction Type/ Date Check Number Descn~hon ~ 1029 DEBORJAH PIPER TAX COLLECTOR 5/21 1030 BETRA 5121 1031 MARY W!NDOWMAKER Total. Checks and Other Withdrawals Other Investment Activity_* Account Expense Tract~ng Category Amount 14,579.50 1,000.00 $16,535.16 Date Type Transaction Description 5/14 BROKERAGE CREDIT 5/15 BROKERAGE CREDIT Quantity Amount 15,503.16 · These transactions should not be,used for account reconcihation. 196.00 Brokerage accounts ale carried by First Clearing Corpora ion To: Re: Ann Hoffer 315 W, Willow Street Carlisle, PA 17013 William G. Rowe, Appraiser 211 Old Stone House Rd. Carlisle, PA 17013 Personal Property Appraisal Estate of Mary S. Kramer 329 Springview Road Carlisle, PA 17013 Date: August 28, 2003 LINDEN HALL ANTIQUES 211 OLD STONE HOUSE ROAD CARLISLE, PA 17013 717-249-1978 LAUNDRY ROOM Jelly cupboard - pine Rocker Brass hall tree Rayo lamp, electrified Misc. household Print Stool Drop-leaf table - walnut - as is Room-size refrigerator Washerldryer KITCHEN Table/4 chairs T.V. - small Small appliances Pots/pans/bakeware Knick knacks Bottles - collector Stemware Candle holders (2) Set dishes - some damage Rug Oak office clock Collector plates PORCH Wicker set Chopping block Patio set Lamps $500.00 $15.00 $5.00 $30.00 $10.00 $5.00 $10.00 $125.00 $2O.OO $110.00 $250.00 $10.00 $2O.00 $15.00 $30,00 $60.00 $15.00 $2O.0O $85.00 $25.O0 $2O0.OO $15.00 $450.00 $125.00 $90.00 $20.00 Kramer Appraisal I 8/28/2003 DINING ROOM Room-size rug - worn Throw rugs (4) Empire sideboard- 1920% Dining room lable - 3 part - 1920's Set decorated plank chairs Painting, Ed Hodgson Corner cupboard - walnut Platters Cut glass Plates Mary Gregory glass Cheese dish Silver plate compote German cylinder music box Tole tray - large Card table- Chippendale Lamp Clock, Grandfather - walnut case - Carlisle Painting, Groome Misc. collectibtes LIVING ROOM Modern sofa Upholstered chair Foot stool Victorian side chair Victorian arm chair Victorian chairs (4) Tankards Wedgewood collection Knick knacks Mary Gregory glassware Large tureen - cracked Oriental china Coffee pot ~ soft paste Paper weights Sheraton card tables - matching pair Whale oil lamps (2) Painting Cut glassware Blue glass vase Floor lamp Banquet table - 2 part Pair lamps Room-size rug - blue Sarouk Room-size rug - white Kerman Small oriental stand Large gold-leaf mirror Gold-leaf mirror - 3 section Empire drop-leaf table Lamp, brass Small sofa Stool Fireplace accessories Small rugs (2) Prints $350.00 $52500 $5OO.O0 $500.00 $600.00 $500.00 $3,500.00 $135.00 $130.00 $40.0O $110.00 $75.0O $15.00 $4,000.O0 $75.00 $6,000.00 $65.00 $18,000.00 $250.00 $45.00 $90.00 $45.00 $115.00 $8500 $145.00 $400.00 $90.00 $140.00 $10.00 $120.00 $50.00 $65.0O $175.00 $110.00 $5,000.00 $120.00 $50.00 $110700 $50.O0 $125.00 $1,200.00 $150.00 $1,600.00 $650.00 $100.00 $500.00 $150.00 $450.00 $115.00 $65.0O $10.00 $350.00 $215.00 $45.00 Kramer Appraisal 2 8~28~2003 BEDROOM Walnut slanFlid desk Gord-leaf frames - pair Lamp 400-day clock Ink well Rocker Runner/throw rug Chest of drawers - cherry Frames Quilt Quilt rack TV. Dresser- 1920's Prints (2) - Courier & Ives Small throw rugs (2) BATHROOM/HALLWAY Collection of prints Marble top table Lamp BEDROOM Desk/chair Chest of drawers - English Rug Stand Rocker Throw rug File cabinet Shaving mirror Lamp Marble top table Lamp Frame Coal shuttle DEN Farm table -Chippendale style sofa Swivel chair/ottoman Upholstered arm chair Books Tilt table Fireplace accessories O.G mantle clock Floor lamp Lamps Stool Room-size rug - heavy wear Throw rug Prints Nest of stands Mahogany drop-leaf table $3,250.00 $SO.O0 $3O.00 $20.O0 $40.00 $45.00 $325.00 $500.00 $95.00 $125.00 $35.00 $35.00 $6O.0O $80.00 $200.00 $150.00 $250.00 $65.00 $125.00 $850.00 $600.00 $35.00 $55.00 $110.00 $5.0O $115.00 $5O.0O $150.00 $85.00 $2O.OO $20.00 $500.00 $150.00 $85.00 $90.00 $10.00 $115.00 $45.00 $165.00 $5.00 $80.OO $5.00 $150.00 $85.0O $15.00 $55.00 $105.00 Kramer Appraisal 3 8/28/2003 HALLWAY Lamp Mirror Server/sideboard - mahogany (Baer) Settee- upholstered Chippendale mirror - damage STUDY China cabinet Knick knacks/collectibles Plates Mahogany table Room-size rug Upholstered chair Drop*leaf table Empire stand - 2 drawer Mahogany West Minister chime tall case clock Dog paintings (2) Upholstered chair Coal shuttle Cast iron still bank Candle mold Foot stool Mahogany round table STAIRWAY Portrait paintings - pair Oriental stand Lamp Mirror UPSTAIRS HALLWAY Throw rugs (2) Stand Lamp Fireside screen - adjustable BEDROOM Chest of drawers - cherry Clock Frames Child's table Throw rugs (3) Lamp Round stand Sewing stand Pitcher Frames BEDROOM Single bed Candle stand Night stand Chest of drawers/mirror Rocker Throw rugs (3) Lamp $8500 $5OOO $525,00 $190.00 $145,00 $150.00 $160.00 $30.00 $150.00 $350.00 $3500 $105,00 $200,00 $1,500.00 $250.00 $85.0O $30.00 $25.00 $15.00 $30.00 $25O.OO $45O.OO $125.00 $35.OO $285.00 $35O.OO $10.00 $85.OO $165.00 $750.00 $100.00 $110.00 $50.00 $450.00 $5O.OO $45.00 $40.00 $15.00 $165.00 $35.00 $45.00 $100.00 $300.00 $25.0O $425.00 $10.00 Kramer Appraisal 4 8/28/2003 Prints BATHROOM Table Stand Towel rack Wash bowl/pitcher BEDROOM Bedroom set (different rooms) Oak rocker Stand Rug Bed Prints J Pair lamps Books Jug Small chest Throw rugs (2) BASEMENT Lawn furniture Sofa frame Chair Wagon seat High chair Baskets Pewter Tool box Silver flatware Misc. silver Jardinaire Sewing machine Prints Safe Misc. household Child's desk/chair Child's chair Hobby horse Small of'rice cupboard-. Bookcase Mirror Dishes/housewares Stroller Prints/frames Child's desk Wheelbarrow Twin beds Telephone stand Toys/trains/etc. China closet GARAGE/STORAGE BARN Old Ford tractor/Brush Hog John Deere mower ~ old Cad $25.00 $100.00 $45.00 $30.00 $60.00 $750.00 $100.00 $3O.OO $285.OO $5O.OO $100.00 $35.OO $1000 $15.00 $35.00 $225.00 $85.00 $100.00 $10.00 $95.00 $50.00 $10.00 $175.00 $35.00 $25O.00 $165.00 $120.00 $35.00 $30.00 $2OO.OO $45.OO $35.00 $10.00 $225.00 $100.00 ~5o.oo $3O.OO $60.00 $50.00 $100.00 $10.00 $150.00 $40.OO $10.00 $245.00 $150.00 $550.00 $25O.OO $10.00 Kramer Appraisal 5 8/28/2003 Sleigh - as is Dinner bell Fencing Misc. tools Cabinet Ladder $125.00 $9O.0O $150 O0 $50.00 $45.00 $20.00 TOTAL $74,070.00 William G. Rowe Kramer Appraisal 6 812812003 '.].an 113 04 01 : OGp Flccu Cutter ;AN 16 '04 10:30 FROI~:~SSMUTUAL NEW BUS 717-241 -2350 p. 2 T-415 P 02/02 F-9~4 MassMutual FINANCIAL GROUP THE BLUE CHIP COMPANIES'* WILL/XM KRAMER II PO BOX 117O CAR.LISLE PA 17013 J'anuary 16, 2004 Dear Kramer: RE: Insured(s): Wm^ K.ramer 2nd Policy No(s): 21993(15, 2106591 The MassMutual FLnancial Group family of companies values your continued business. Thank you for the opportunity to aaeiat you in the pursuit of your financial gnma. Listed below is the cash value information you requested. These values are based on our records as of May 17, 2003. Any changes to the contracts occurring after that date may not be reflected. ~ Basic Value Dtvldond Val,ue Add~l Value_ Loan Principal 2199305 $7.163.00 $10,'t78.82 $286.7f) $6,508.20 2106591 $7,163.00 $10,178.62 $285.00 $6,407.91 ~oanlntoras~ ~etValua $53.30 $11,0~682 $4358 $11,175.13 The Basic Value represents the guaranteed cash value plus any refund value. Thc Additional Value, available on some policies, is a settlement dividend payable upon termination oft. he policy. The Net Value is the sum oft. he Basic Value, the Dividend Value, and the Additional Falue less the Loan Principal and Loan Interest. If you wish to discuss this letter, please contact mc at the number below. For additional services or inquiries, you may contact your financial services representative, Robert J Langan; call our Customer Service Center at 1-800-272-2216; or visit us online at www.massmutuai.com, gincerely, Denise Harriman Life Customer Service 1-800-272-2216 (Option g: Ext. 46080) ,REV-1509 EX.- (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER KRAMER, MARY S 21-2003-0470 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. iHOFFER, ANN K DAUGHTER B. KRA.-'~ER 2ND, WM A 315 W WILLOW STREET CARLISLE, PA 17013 904 GLENDALE CRT CARLISLE, PA 17013 SON JOINTLY-OWNED PROPERTY: LETTFJ~ DATE DESCRIPTION OF PROPERTY % DE DATE OF DEATH ITEM FOR JOIN'r MADE Include name of financial inslitution and bank account number or DATE OF DEATH DECD'S VALUE OF NUMBER TE~NANT JOINT similar identifying number Attach deed for jointly-helcJ real estate VALUE OF ASSET INTEREST DECEDENTS INTEREST 1, AB FARM-327 SPRINGVIEW RD, 500,001.50 33.33 166,667.17 CARLISLE, PA ACTUAL SALE PRICE 2 AB KRAMER FARM M&T BANK 1,164.00 33.33 388.00 ACCOUNT # 1191853 TOTAL (Also enter on line 6, Reca@itulation) $ 16 7,0 5 5.17 2W46AE 2000 (If more space is needed, insert additional sheets of same size) U.S. DEPARTMENT OF HOUSING& URBAN DEVELOPMENT ~6 FIiLE NUMBER 3 E~CONV ~ ~ ~"~A 5 ~-'~CONV INS SETTLEMENT STATEMENT ! H GHLAND~PRINGViE 1 7 LOAN NUMBER J8 MORTGAGE INS CASE NUMBER C NOTE: Th/sf°rm~sfum/shedtogiveyouastatementofactualsettlementcosls ~Pa/el°an~bythese~ementagentareshown Items marked "[POC.]" were pa~ outslOe the closing, they are shown here for/nf~rmehona/purposes and are not ~ncluded in the totals D NAME AND ADDRESS OF BORROWER 3/9~ E NAME AND ADDRESS OF SELLER Zane R H~ghiands and Vicki L Highlands 125 Hill Lane Newville, PA 17241 G PROPERTY LOCATION 327 Sprmgview Road Carhsle, PA 17013 Cumberland County, Pennsylvania J SUMMARY OF BORROWER'S TRANSACTION i01 Contract Sales Price 102 Personal Proj:)erty i03 Setllement Charges to Borrower (Line 1400) 104 105 106 Counb Taxes 107 School Taxes 108. Assessments 109 110 12./17/03 to 07/01/04 1!1 to 112 120. GROSS AMOUNT DUE FROM BORROWER Estate of Mary S Kramer Ann K Hoffer and William A Kramer, II 327 Sprmgwew Road Carlisle, PA 17013 H SETTLEMENT AGENT 25-1894310 Salzmann, Hughes & F~shman, p C (HIGHLANDS PRINt Vi...~.~,~ PFDIHIGHLANOSPRfNGViE/19) F NAME AND ADDRESS OF LENDER: ZOo. AMOUNTS PAID BY OR IN BEHALF Deposit or earnest money Existing loan(s) taken sublect to Principal Amount of New Loan(s) PLACE OF SETTLEMENT 95 Alexander Springt%adl Suite 3 Carlisle, PA 17013 Orrstown Bank P O Box 250 Shippensburg, PA 17257 I SETTLEMENT DATE: December 17, 2003  i 1,060,000 00 [402 Personal Property ' 15,248 751 14°3 12/17/03 to 12/31/03 ~ 66.13 66 13 _??.?oo ooj 503. Existing loan(s) taken sub~ect to first Mortgage of second Mortgage 506 )osit disb as proceeds/ !08 Credit to Buyer for Window 1,000 00 508 Credit to Buyer for Window 1,000.00 '09 Credit to Buyer for Radon 1,000.00 :509 CredJtt%B.~ce~rft~Ra~d.o~___ I 1,000.00 Adlustments For Items Unpaid By Seller ~ 1..~0. Count¥/Twp Taxes to ---- ~ ........... ~ .~m~ unmo,¢_~__~[. Seller 11 School Taxes to ~ 12 Assessments to 632000 00 510 Count D Taxes to 511 School Taxes to 512 Assessments to 513 514 515 516 ~iace Screen to Carhsle Glass Service 518 519 520. TOTAL REDUCTION AMOUNT DUE SELLER 206 70 576,856 70 '0 TOTAL PAID BY/FOR BORROWER 0.____CASH AT SETTLEMENT FROM/TO BORROWER: l__~Gross_ Amount Due From Borrower (Line 120) Less Amount Paid By/For Borrower (Lie 220) CASH ( X FRCM ) ( TO)BORROWER ' 1 .( Gross Amount Due To Seller (Line 420) -ER: ! 1,064,471 38 i( 632,000 00) 602 Less Reductions Due Seller (Line 520) i( 576,856.70) i 447,720 603 CASH ( X TO) ( FROM) SELLER 487,614.68 M rBank Manufacturers and Traders -I rust Company FOR INQUIRIES CALL: STONEHEDGE (717) 2qO-4S2q KRAMER FARM MARY S KRAMER ANN K HOFFER 327 SPRINGVIEW RD CARLISLE PA 17013-9A65 OD 1 Oq3qSM M 021 ACCOUNT TYPE BUSINESS CHECKING I ACCOUNT NUMBER 1 il STATEMENT PERIOD I 11918..q3 q/01/03 - q/30/03 BEGINNING BALANCE $891.37 DEPOSITs ~: CREDITS SO0. O0 LEsS CHECKS I~ DEBITS la. 72 : LESS SERVICE CHARGES t 10. O0 DEPOSITS CHECKS DATE TRANSACTION DESCRIPTION g CREDITS g DEBITS BALANCE q/Oi BEGINNING BALANCE $891.37 q/OB SERVICE CHARGE $10.00 881.37 q/16 DEPOSIT $300.00 1,I81.37 q/23 CHECK NUHBER 055q 16.72 NUMBER OF DEPOSITS/CHECKS PAID 1 1 CHECKS PAZD I CHECK "0. DATE AMOUNT CHECK NO. DATE AMOUNT CHECK NO. DATE AMOUNT NUMBER OF CHECKS PAID AMOUNT OF CHECKS PAID $16.72 EFFECTIVE JUNE 1~ 2003, MgT BANK'S STANDARD FEE FOR EACH CHECK OR ELECTRONIC DEBIT DRAWN ON YOUR ACCOUNT THAT IS RETURNED ON ACCOUNT OF, OR IS PAID AGAINST, INSUFFICIENT FUNDS OR UNCOLLECTED BALANCES WILL BE INCREASED TO $31.00. EV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER KRAMER, MARY S 21-2003-0470 Debts of decedent must be reported on Schedule I. ITEM NUMBER 5. 6. 7. 8 9 10 12 Tota DESCRIPTION FUNERAL EXPENSES: HOFFMAN FUNERAL HOME ALLENBERRY - RECEPTION MEMORIAL ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) ANN' K HOFFER & WM A KI~,.lV~R 2N'D Social Secu rity Number(s) / EIN Number of Personal Representative(s) 17 2- 3 6- 0 67 0 Street Address 315 W WILLOW STREET City CAi:LLISLE State PA Zip 17013 Year(s) Commission Paid: 2003 - 30000: Attorney Fees Name: JACK FLA.N'NERY Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees NaAte: BOYER & RITTER Tax Return Preparer's Fees PROBATE FEE COPIES FILING FEE NOTARY - CAR APPRAISAL- L FOOTE APPRAISAL - ROWE' S 1 from continuation pages .... TOTAL (Aisc enter on line 9, Recapitulation) AMOUNT 9,528.00 368.00 340.00 100,000.00 2,399.00 0.00 0.00 5,000.00 0.00 404.00 55.00 15.00 10.00 600.00 250.00 112,596.00 231,565.00 2W46AG 2 000 (If more space is needed, insert additional sheets of same size) Estate of: KRAMER, MARY S Schedule H, Part B -- Administrative Costs Item NO. Description 13 MOVING SAFE 14 PROPERTY MAINTENANCE & CLEANING 15 FLORIDA PROPERTY TAX 16 SETTLEMENT COSTS - SALE OF RESIDENCE 17 AUCTIONEER FEES 18 PA REAL ESTATE TAXES NET 19 INSURANCE 20 UTILITIES 21 REPAIRS & MAINTENANCE 22 RESERVE Page 2 21-2003-0470 Amount 150.00 4,052.00 2,129.00 76,857.00 12,742.00 3,713.00 1,377.00 1,730.00 7,346.00 2,500.00 TOTAL. (Carry forward to main schedule) ...... 112,596.00 REV-1512 EX+ (1-97) COMMONVVF_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDEI~' DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGELIABILITIES,& LIENS ESTATE OF FILE NUMBER KRAMER, [VARy S 21-2003-0470 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 2 3 4 5 BETRA HOME CARE MARY WINDOWMAKER - HOUSEKEEPER CHECKS CLEARING ORRSTOWN ACCT AFTER DEATH NURSING SUPPLIES UTILITIES TOTAL (Also enter on tine 10, Recapitulation) 22,266.00 1,000.00 233.00 453.00 183.00 24,135.00 2W46AH 2 000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER KRAI'~R MARY S 23.-2003-0470 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLEDISTRIBUTIONS[includeoutrights~usaldistributions. andtrans~rs underSec. 9116(a)(1.2)] HOFFER, ANN K 315 W WILLOW STREET CARLISLE, PA 17013 KRAMER 2ND, WM A 904 GLENDALE CRT CARLISLE, PA 17013 HOFFER, GEORGE E 315 W WILLOW STREET CARLISLE, PA 17013 KRAMER, HEATHER H 904 GLENDALE CRT CARLISLE, PA 17013 WINDOWMAKER, MARY R D #4, BOX 333 SPRINGVIEW RD CARLISLE, PA 17013 DAUGHTER SON SON-IN-LAW DAUGHTER-IN-LAW 947,792.00 947,791.00 30,000.00 30,000.00 5,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE ANDGOVERNMENTALDISTRIBUTIONS CUMBERLAND COUNTY HISTORICAL SOCIETY 21 N PITT STREET CARLISLE, PA 17013 25,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 2,5,000. O0 2W46AI 1000 (If more space is needed, insert additional sheets of the same size) Page 2 E~tate of: KRAMER, MARY S 21-2003-0470 Schedule J Part I -- Beneficiaries Item No. Name and Address of Person(s) receiving property Relationship Amount or Share of Estate 8 KRAMER, TRUST FBO LAUREN H 904 GLENDALE CRT CARLISLE, PA 17013 CHESTNUT, ROBERT 37 MT VIEW TERRACE NEWVILLE, PA 17241 CHESTNTJT, MICHAEL 37 MT VIEW TERRACE NEWVILLE, PA 17241 GRANDDAUGHTER 250,000.00 1,500.00 1,500.00 706 (Rev. August 2003) Department of the Treasury Internal Revenue Ser~ce United States Estate (and Generation-Skipping Transfer) Tax Return Estate of a citizen or resident of the United States (see separate instructions)· To be filed for decedents dying after December 31, 2002, and before January 1, 2004· For Paperwork Reduction Act Notice, see the separate instructions· OMB No. 1545-0015 la Decedent's first name and middle initial (and maiden name, if any) X~ARY S lb Decedent's last name KRAMER 3a Legal residence (domicile) at time of death (county. state, and 3b Year domicile established 4 Date of birth ZIP code, or foreign country) CUMBERLAND CO 1937 02/14/1917 6b Executor's address (number and street including apadment or suite no or rural 6a Name of executor (see page 3 of the instructions) ~ K HOFFER & WM A KRAMER 2ND 2 Decedent's Social Security No. 184-36-6747 5 Date of death 05/17/2003 6c Executor's social security number (see page 3 of the instructions) 172-36-0670 7a Name and location of court where will was probated or estate administered route; city, town, or post office; state; and ZIP code) 315 W WILLOW STREET CARLISLE, PA 17013 7b Case number 21 03 0470 CUMBERLAND COUNTY COURT, CARLISLE, PA "' 8 If decedent died testate, check here · Z and attach a certified copy of the will. I 9 If Form 4768 is attached, check here · 10 If Schedule R-1 is attached, check here · 1 Total gross estate less exclusion (from Part 5, Recapitulation, page 3, item 12) ................ 2 f 665 f 981.00 2 Total allowable deductions (from Part 5, Recapitulation, page 3, item 23) ................... 280 ¢ 700.00 3 Taxable estate (subtract line 2 from line 1) .................................. 2,385,281.00 4 Adjusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts that are includible in decedent's gross estate (section 2001 (b)))... 3,525.00 5 Add lines 3 and 4 ............................................. 6 Tentative tax on the amount on line 5 from Table A on page 4 of the instructions ............... 7 Total gift tax payable with respect to gifts made by the decedent after December 31, 1976. Include gift taxes by the decedent's spouse for such spouse's share of split gifts (section 2513) only if the decedent was the donor of these gifts and they are includible in the decedent's gross estate (see instructions) ...... 0 · 00 8 Gross estate tax (subtract line 7 from line 6) ................................. 971,315.00 9 Maximum unified credit (applicable credit amount) against estate tax ...... 9 345,800.00 c 10 Adjustment to unified credit (applicable credit amount). (This adjustment ,0 .,9 may not exceed $6,000. See page 5 of the instructions.) ............. 0.00 ~ I Allowable unified credit (applicable credit amount) (subtract line 10 from line 9) ............... 345,800.00 ~' 2 Subtract line 11 from line 8 (but do not enter less than zero) ......................... 625 r515.00 ~ 3 Credit for state death taxes (cannot exoeed line 12). Attach credit evidence (see instructions). Figure ~- the credit by using the amount on line 3 less $60,000. See Table B in the instructions. ~,i Enter the amount here from Table B · x .50 ................. · 64,811.00 I:: 4 Subtract line 13 from line 12 ........................................ 560,704.00 ~' 5 Credit for Federal gift taxes on pre-1977 gifts (section 2012) (attach 6 Credit for foreign death taxes (from Schedule(s) P)· (Attach Form(s) 706-CE.) ................................ 16 0.00 7 Credit for tax on prior transfers (from Schedule Q) ................ 0.00 8 Total (add lines 15, 16, and 17) ....................................... 0.00 9 Net estate tax (subtract line 18 from line 14) ................................ 560, ?04.00 !0 Generation-skipping transfer taxes (from Schedule R, Part 2, line 10) ..................... 0.00 21 Total transfer taxes (add lines 19 and 20) .................................. 560,704.00 22 Prior payments. Explain in an attached statement ................ 22 0.0C 23 United States Treasury bonds redeemed in payment of estate tax ........ 23 0.00 24 Total (add lines 22 and 23) ......................................... 0.00 25 Balance due (or overpayment) (subtract line 24 from line 21) ......................... 560,704.00 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true correct and complete.4Declaration of preparer other than the executor is based on all information of which preparer has any knowledge. Signature(s) of executo'r(~)l > ' ' ' P 0 BOX 668 CAR',ISLE, ,'A 17013 %. other than Signature of pr¢~lar-'~ -- executo~ Address (and ZIP code) Dat~ 2,388,806.00 971,315.00 JSA LAST WILL AND TESTAMENT OF MARY S. KRAMER BALPH, NICOLLS, MITSOS, FLANNERY & CLARK ATTORNEYS AT LAW 400 SKY BANK BLDG. 2WCASTLE, PA 16101 I, MARY S. KRAMER, of West Pennsboro Township, Cumberland County, Pennsylvania, do make this my Will, hereby revoking any and al(-Wills at any time heretot~ore made by me. FIRST: I direct that the expenses of my last illness and funeral be paid out of my estate as soon as may be convenient after my death. SECOND: Except as I may have provided in a memorandum signed by me and attached to my copy of this Will, I give my tangible personal property in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, the share of any child who predeceases me to go to his or her issue who survive me, per stirpes, or if he or she has none, to be added to the other share. THIRD: I give the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to my son-in-law, GEORGE E. HOFFER, if he survives me. FOURTH: I give the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to my daughter-in-law, HEATHER H. KRAMER, if she surviw~s me. FIFTH: I give the sum of FIVE THOUSAND DOLLARS ($5,000.00) to MARY WINDOWMAKER, if she survives me. SIXTH: I give the sum of FIFTEEN HUNDRED DOLLARS ($1,500.00) to MIKE CHESTNUT, if he survives me. SEVENTH: I give the sum of FIFTEEN HUNDRED DOLLARS ($1,500.00) to ROBERT AND WILMA CHESTNUT, or the survivor thereof. EIGHTH: I give, devise and bequeath the sum of TWO HUNDRED FIFTY THOUSAND DOLLARS ($250,000.00) to my son, WM. A. KRAMER, 2ND, in trust;- for the benefit of my granddaughter, LAUREN H. KRAMER, in accordance with the following uses and purposes: (A) During the lifetime of my granddaughter, LAUREN H. KRAMER, my Trustee shall pay the Income from her trust quarter-annually to or for the benefit of my said grandchild, and if the Trustee considers the Income to be insufficient, in view of other readily available funds of which he has knowledge, to provide for the welfare and comfortable support of my said grandchild and her family, including the purchase of a personal residence, educational expenses and funeral expenses, the Trustee is authorized, in his discret¢ion, to use such sums from principal as he deems advisable therefor; PROVIDED, however, that prior to my said grandchild's twenty-first (21 st) birthday, the Tr~stee may add to principal and invest as such any Income which he considers not to be needed for such purpo_ses; and PROVIDED, further, that after her twenty- first (21 st) birthday, my said grandchild may withdraw one-third (1/3) of the principal, and that after her twenty-fifth (25th) birthday, my said grandchild may withdraw one- half (1/2) of the principal, and that after her thirtieth (30th) birthday, my said grandchild may withdraw any or all of the principal. If the principal becomes insufficient in the opinion of the Trustee to warrant the continuance of the trust, the Trustee is authorized, in his discretion, to pay the remaining principal to my said grandchild free of trust. -2- (B) Upon the death of said grandchild, if her trust has not already terminated, the principal of my said grandchild's share shall be transferred and delivered to or for the benefit of such one or more persons, corporations or other organizations, in such portions or amounts and subject to such trusts, terms and conditions as my said grandchild may appoint by specific reference to this Article in her Will; PROVIDED, however, that any amount which was not - subject to my said grandchild's power of withdrawal immediately prior to her death may only be appointed in favor of one or more of her lineal descendants. If my said grandc, hild does not exercise this power of appointment in full, then unappointed principal shall be transferred and delivered to her then living issue, per stirpes; PROVIDED, however, that the share of any great grandchild of mine under the'age. of twenty-one (21) years which is more than the amount which may be paid to the natural guardian of a minor shall be retained in a separate trust as follows: (C) Until my said great grandchild's twenty,-first (21st) birthday, the Trustee may pay to my said great grandchild or to the person having custody of him or her, without liability on the part of the Trustee to see to the application thereof, or may expend directly such sums from Income or principal as he deems advisable for his or her welfare, comfortable support and education, in view of other income of which he has knowledge, and shall add any excess Income to principal and invest it as such. (D) Upon my said great grandchild's twenty-first (21 st) birthday, the trust shall terminate, and the principal shall be transferred and delivered to him or her free of trust. In the event of his or her prior death, the principal, including any accrued or undistributed Income, shall be transferred and delivered to or for the benefit of such one or more persons, corporations, or other organizations, including his or her estate and creditors, in such -3- portions or amounts and subject to such trusts, terms and conditions as my said great grandchild may appoint by specific reference to this Article in his or her Will; any unappointed principal shall be transferred and delivered to said great grandchild's surviving children equally or, if he or she has none, to the then living issue, per stirpes, of his or her parent who was my grandchild, the share of any other great grandchild of mine under such age-to be added to his or her separate trust thereunder. (E) Upon the death of my great grandchildren, any remaining unappointed principal shall be transferred and delivered in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, ctr the survivor thereof. (F) If any remainderman under the foregoing provisions is a minor and is entitled to a share in excess of the amount which may be paid to his or her natural guardian, such share shall vest in said remair~derman but shall be retained in a separate trust until the eighteenth (18th) birthday of said remainderman, at which time the trust shall terminate and the principCal shall be transferred and delivered to him or her free of trust. During such minorilly period, the Trustee may pay to the pers_on having custody of said remainderman, without liability on the part of the Trustee to see to the application thereof, or may expend directly so much of the Income and principal as he or she deems advisable for the welfare, comfortable support and education of said remair~derman and shall add any excess Income to principal and invest it as such. In the event of the death of said remainderman during minority, the Trustee is authorized in his or her discretion to pay part or all of the funeral expenses, and the remair~ing principal shall be transferred and delivered to said remainderman's estate. (G) The interest of any beneficiary hereurtder, including a remainderman, in Income or principal, shall not be subject to assignment, alienation, pledge, attachment or claims of creditors until after payment has actually been made by the Trustee as hereinbefore provided. (H) Upon the death of any Income beneficiary, any Income accrued by the Trustee subsequent to the last Income payme,nt date shall be paid to the person or persons for whose benefit the principal produoing such Income is continued in trust or to whom such principal is distributed under the terms hereof. (I) Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the humbler of shares and however described or designated by the distributing corporation. NINTH: I give, devise and bequeath the sum of TWENTY-FIVE THOUSAND DOLLARS ($25,000.00) to THE FINANCIAL TRUST SERVI~CES CO. of Carlisle, Pennsylvania, or any corporation or association that may succeed to its trust business, IN TRUST NEVERTHELESS, for the benefit of the CUMRERLAND COUNTY HISTORICAL SOCIETY, Carlisle, Pennsylvania. The income therefrom shall be paid annually to the CUMBERLAND COUNTY HISTORICAL SOCIETY in memory of my late husband, JOSEPH LEYBURN KRAMER. The use thereof by the CUMBERLAND COUNTY HISTORICAL SOCIETY shall be in accordance with the instructions given to the Society from time to time by my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, and in the absence thereof, as the Society shall deem to be in its best interest. The income is not to be used for operating expenses. The Trustee shall accept and add to the principal of the trust such contributions as my children may make from time to time. TENTH: All the residue of my estate I give in equal shares to my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, the share of any chiild who predeceases me to go to his or her issue who survive me, per stirpes, or, if he or she has none, to be added equally to the other share. PROVIDED, HOWEiVER,' if my son, WM. A. KRAMER, 2ND, predeceases me and is survived by my granddaughter, LA~UREN H. KRAMER, her share is to-be added to the trust created for her hereunder at paragraph EIGHTH. ELEVENTH: (A) The Trustee hereunder shall have the following powers in addition to and not in limitation of those granted by law: to accept assets in kind in distribution from my estate; to collect proceeds of insurance on my life and to use such proceeds to purchase assets from my estate or to make loans to my estate; to retain assets in kind or to sell the same and to invest and reinve,,i~t the proceeds and any other cash in any kind of property, real or personal, or inl;erest therein, located in the United States or abroad, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being waived; to hold income cash uninvested until the next regular payment date, without liability for interest thereon; to retain or to purchase policies of life insurance, to pay premiums thereon from income or principal and to exercise all rights of ownership thereover; to pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; to give options for sales, leases and exchar~ges; to borrow money; to compromise claims; to vote shares of corporate stock, in person or by proxy, in favor of or against management proposals; to carry securities in the name of a nominee, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; and to make division or distribution hereunder either in cash or in kind and to allocate to different shares different kinds of or interests in property and property having: different bases for Federal income tax purposes, as the Trustee deems equitaPle. (B) If directed to hold any specific assets in kind, the Trustee shall not be held responsible for diminution of asset value. (C) The Trustee hereunder shall have the power' to combine a trust with any other trust, whether created by the Testatrix or another person, if the terms of the trusts are substantially the same and the Trustee is the Same. (D) In the event of the inability or unwillingness of the original individual Trustee to continue to serve in such capacity, my daughter, ANN K. HOFFER, shall become individual Trustee; but in the case of the latl. er's death, resignation or incapacity, the income beneficiary of any trust created hereunder shall petition a court of competent jurisdiction to designate and appoir~t a successor Trustee, individual and/or corporate. Any petition presented to a court of competent jurisdiction shall include any wishes that I may have expressed during my lifetime with respect to the designation and appointment of a successor Trustee. TWELFTH: I appoint my children, ANN K. HOFFER and WM. A. KRAMER, 2ND, or the survivor thereof, Executors of this, my Will, giving to my Executors the same powers as are hereinbefore given to my Trustee. No bond shall be required of any fiduciary hereunder in any jurisdiction. No fiduciary hereunder shall have any liability for any mistake or error of judgment made in good faith. THIRTEENTH- I realize that executors and trustees are g~ven discretion by law to make various elections which affect the income and estate taxes payable by estates, trusts and beneficiaries, as Well as the relative shares of -'7- beneficiaries, such as taking administration expenses as deductions for either estate or income tax purposes, selecting options for the payment of employee death benefits, selecting alternate valuation dates, postponing the payment of taxes, and redeeming corporate stock. The decisions made by my fiduciaries in any of these matters shall be binding upon, and not subject to question by, any affected persons. I rely upon my fiduciaries to take into cdnsideration the total income and~estate taxes payable by reason of their decisions, including those payable by my survivors, and they are authorized in their discretion, but not required, to make adjustments betwee, n income and principal as a result thereof. FOURTEENTH: I appoint WM. A. KRAMER, 2ND guardian of the estate of any minor receiving any sums of money, real property or other intangible personal property free of trust by reason of my death, if such property is in excess of the amount which may be paid to the natural guardian; and I authorize said guardian, in its sole discretion and without order of court, to retain such property in kind or' to sell the same, giving good title to any real estate, to invest and reinvest without being limited to "legal" investments and to use both income and principal for the minor's welfare, comfortable support and education, including college expenses. !FIFTEENTH- I direct that all estate, inheritance and other tax_es in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, which passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, under this Will, shall at any time be required to contribute to or refund any part thereof; PROVIDED, however, that any property that constitutes my gross estate which does not pass under this Will, said taxes due -8- IN WITNESS WHEREOF, day of' December, 2001. FIFTEENTH: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payabl,e because of my death with respect to the property constituting my gross estate for death tax purposes, which passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, under this Will, shall at any time be required to contribute to or refund any part thereof; PROVIDED, however, that any property that constitutes my gross estate which does not pass under this Will, said taxes due thereon shall not be paid from the principal of my residuary estate, but shall be paid by the ~recipient of any property that passes outside of my Will. have hereunto set my hand and seal this /? ~ Mary S. I~ramer (SEAL) NOW this instrument, consisting of this and eight (8) other typewritten pages, was signed, sealed, published and declared by MARY S. KRAMER, the Testatrix abovemamed, as and for her Will in the presence of us who, ather request, in her presence, and in the presence of each other, have hereunto subscribed our names as witngsses hereto. Addres's: Address: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA I 7128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002890 HOFFER ANN K 315 WEST WILLOW STREET CARLISLE, PA 17013 ESTATE INFORMATION: SSN: 184-36-6747 FILE NUMBER: 2103-0470 DECEDENT NAME: KRAMER MARY S DATE OF PAYMENT: 08/11/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2003 ACN ASSESSMENT- CONTROL NUMBER AMOUNT 101 I $90,000.00 REMARKS: ANN K HOFFER TOTAL AMOUNT PAID: $90,000.00 SEAL CHECK//1004 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS TAXPAYER Form 706 (Rev. 8-2003) Estate of: ~Y s ~',,~R 184-36-6747 Part 3 - Elections by the Executor Pleasecheck ~e "Yes" or "No" box for each question. (See instructions beginning on page 6.) Yes N o I Do you elect alternate valuation? 2 Do you elect special use valuation? If "Yes," you must complete and attach Schedule A-1. 2 ~ 3 Do you elect to pay the taxes in installments as described in section 61667 If "Yes," you must attach the additional information described on page 9 of the instructions. 3 4 Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in section 61637 . . . ~A.& a ,'~ ..... I I--z ..... z: ................................................ 4 X Part 4 - General Information (Note: Please attach the necessary supplemental documents. You must attach the death certificate.) (See instructions on page 10) Authorization to receive confidential tax information under Regs. sec. 601~504(b)(2)(i); to act as the estate's representative before the IRS; and to make written or oral presentations on behalf of the estate if retum prepared by an attorney, accountant, or enrolled agent for the executor: Name of representative (print or type) ~ State Address (number, street, and room or suite no., city, state, and ZIP code) M C E,. D,.VL , iPA P 0 668 C L SLE, 17013 I declarethatlamthe L._J attorney/ I Xlcertified public accountant/ I enro ed agent (you must check the applicable box)for the executor and prepared this return for the executor. I am not under suspension or disbarment from practice before the Internal Revenue S er-vice and am qualified to practice in the state shown Sigqatur~! j j/)' 1/~ ~,.....,..------...~ CAF number Date Telephone number 2600-57451R 717 249 3414 I Deathcerti~catenumberandissuingauth~rity(attachac~py~fthedeathcedifi~tet~thisreturn)~ 3085722 PA DEPT OF HEALTH 2 Decedent'sbusinessoroccupation. lfretired, checkhere ~lXlandstatedecedent,sformerbusinessor~cupation. Marital status of the decedent at time of death: Married Widow or widower - Name, SSN, and date of death of deceased spouse ~JOSEPH L KRAMER 186 -2 8-4736 07/28/1977 Single ......................................................................... Legally separated Divorced - Date divorce decree became final ~' 4a Surviving spouse's name 4b Social security number 4c A mount received (see page 10 of the instructions)0.00 5 Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule O ) (see instructions). F or Privacy A ct Notice ( applicable t o individual b eneficiaries only), see t he Instructions f or F erin 1 040. Name of individual, trust, or estate receiving $5,000 or more Identifying number Relationship to decedent Amount (see instructions) ANN K HOFFER WM A KRAMER 2ND GEORGE E HOFFER HEATHER H KRAMER MARY WINDOWMAKER TRUST FBO LAUREN H KRAMER 172-36-0670 161-34-4126 204-28-1501 202-48-4684 176-34-8815 183-62-6689 DAUGHTER SON SON-IN-LAW DAUGHTER-IN-LAW GRANDDAUGHTER All unascertainable beneficiaries and those who receive less than $5,000 ......................... ~,. Total 753,112.00 654,244.00 3~,000.00 30,000.00 5,000.00 250,000.00 3,000.00 1,725,356.00 6 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or estate) (see pa,qe 10 of the instructions)? X JSA (continued on next page) Page 2 3R8001 2000 i09 905 REV(01/03/ This is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953. WARNING: It is illegal to duplicate this copy by photostat or photograph. ,.,08 ,' 2.= No. .-'. ,., Charles Hardester State Registrar Date .t0s :43n., ~Je? COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH : ~ C~rland W.Penns~ro ~ 327 Sprinaview Rd {'~ 'Q""--~" ,,.. Home.er 7 Sprzngvlew Rd. ,ctu~ ~risle, PA 17013 ,,. Russell Chars Swa~ ] Mar aret McK ~ Ann K Hoffer · ' I~ 315 West Willow St , ~rlisle P ~as~s,t~ ~ ~ · - , A 17013 ~ ~,~ .... ~ ........ Form 706 (Rev. 8-2003) Part 4 - General Information (continued) 184-36-6747 Please check t~e 'Yes" or "No" box for each question. 7a Have Federal gift tax returns ever been filed.'? ~f "Yes," please attach copies of the returns, if available, and furnish the following information: 7 b Period(s) covered 7c Internal Revenue office(s) where filed See Schedule attached If you answer "Yes" to any of questions 8-16, you must attach additional information as described in the instructions. 8 a Was there any insurance on the decedent's life that is not included on the return as part of the gross estate? ............. b Did the decedent own any insurance on the life of another that is not included in the gross estate? .................. 9 Did the decedent at the time of death own any property as a joint tenant with right of survivorship in which (a) one or more of the other joint tenants was someone other than the decedent's spouse, and (b) less than the full value of the property is included on the return as part of the gross estate? If "Yes," you must complete and attach Schedule E ................. Did the decedent, at the time of death, own any interest in a partnership or unincorporated business or any stock in an inactive or closely held corporation? .................................................... 10 11 Did the decedent make any transfer described in section 2035, 2036, 2037, or 2038 (see the instructions for Schedule G beginning on -page 13 of the separate instructions)? If "Yes," you must complete and attach Schedule G ................ 12 Were there in existence at the time of the decedent's death: --- a Any trusts created by the decedent during his or her lifetime? b Any trusts not created by the decedent under which the decedent possessed any power, beneficial interest, or trusteeship? 13 Did the decedent ever possess, exercise, or release any general power of appointment? If "Yes," you must complete and attach Schedule H 14 Was the marital deduction computed under the transitional rule of Public Law 97-34, section 403(e)(3) (Economic Recovery Tax Act of 1981)? If "Yes," attach a separate computation of the marital deduction, enter the amount on item 20 of the Recapitulation, and note on item 20 "computation attached." No X X X X X 15 Was the decedent, immediately before death, receiving an annuity described in the "General" paragraph of the instructions for Schedule I? If "Yes," you must complete and attach Schedule I .................................. X 16 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a pre*deceased spouse under section 2056(b)(7) and which is not reported on this return? If "Yes," attach an explanation ................... X Part 5 - Recapitulation Item numbe~ Gross estate Alternate value Value at date of death I Schedule A* Real Estate ............................. 1 .5 60 ~ 0 0 0.0 0 2 Schedule B- Stocks and Bonds .......................... 2 1,648,069.00 3 Schedule C - Mortgages, Notes, and Cash ..................... 3 21,892.00 4 Schedule D - Insurance on the Decedent's Life (attach Form(s) 712) ........ 4 27,448.00 5 Schedule E - Jointly Owned Property (attach Form(s) 712 for life insurance) ..... 5 311,3 0 5.0 0 6 Schedule F - Other Miscellaneous Property (attach Form(s) 712 for life insurance).. 6 97,2 67.00 7 Schedule G - Transfers During Decedent's Life (att. Form(s) 712 for life insurance).. 7 0.00 8 Schedule H - Powers of Appointment ....................... 8 0.0 0 9 Schedule I - Annuities .............................. 9 0.0 0 10 Total gross estate (add items 1 through 9) ............... '-~'. .... 10 2,665,981.00 11 Schedule U - Qualified Conservation Easement Exclusion 11 0.00 12 Total gross estate less exclusion (subtract item 11 from item 10). Enter here and on line I of Part 2 - Tax Computation ....................... 12 2,665,981.00 Item n umber Deductions Amount 13 Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims ...... 13 2 31,5 65.0 0 14 Schedule K - Debts of the Decedent .................................... 14 24,135 · 00 15 Schedule K - Modgages and Liens ..................................... t $ 0.0 0 16 Total of items 13 through 15 ........................................ 16 2 5 5, '70 0.0 0 17 Allowable amount of deductions from item 16 (see the instructions for item 17 of the Recapitulation) ..... 17 255, '700.00 18 Schedule L - Net Losses During Administration 18 0.0 0 19 Schedule L - Expenses Incurred in Administering Property Not Subject to Claims 19 0.0 0 20 Schedule M - Bequests, etc., to Surviving Spouse .............................. 20 0.00 21 Schedule O - Charitable, Public, and Similar Gifts and Bequests ........................ 21 2 5,00 0.0 0 22 Schedule T - Qualified Family-Owned Business Interest Deduction ...................... 22 0.00 23 Total allowable deductions (add items 17 through 22). Enter here and on line 2 of the Tax Computation .... 23 2 8 0, '7 0 0.0 0 Page 3 JSA 3R8002 1 000 ~U tation of Generation-Sk~ Transfer Tax Paqe~4 Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and exemptions claimed) on Schedule C. Part 1 -- Generatl~Transfers A B C D E Item No. Value Split Gifts F (from Schedule A, (from Schedule A, (enter 1/2 of col. B) Subtract col. C Nontaxable Net Transfer Part 2, col. A) Part 2, col. E) (see instructions.~_._ from col. B portion of transfer (subtract col. E I from col. D_._~ 2 3 4 5 6 tf you elected gift splitting and your spouse Split gifts from Value included Net transfer was required to fda a separate Form 709 spouse's Form 709 from spouse's Nontaxable (subtract col. E (see the instructions for "Split Gifts"), you (enter item number) Form 709 portion of transfer must enter all of the gifts shown on Schedule A, Part 2, of your spouse's Form from col. D) 709 here. S- fn column C, enter the item number of each S- gift m the order it appears in column A of your spouse's Schedule A, Part 2. We have S- preprinted the pref*x '%-" to distinguish your S- spouse's item numbers from your own when you complete column A of Schedule C, S- Part 3, In column O, for each gift, enter the amount S- 'eported in column C, Schedule C, Part 1, S- ~f your spouse's Form 709. - S- =art 2 -- GST Exemption Ree~nnlllaflnn I ) and Section 2652(aX3) Election Check box I~ I I if you are making a section 2652(a)(3) (special QTIP) election (see instructions) Enter the item numbers (from Schedule A) of the gifts for which you are making this election · 1 Maximum allowable exemption ................................................................ 2 Total exemption used for periods before filing this return 3 Exemption available for this return (subtract line 2 from line 1) ........................................ 4 Exemption claimed on this return (from Part 3, col. C total, below) ..................................... 5 Exemption allocated to transfers not shown on Part 3, below. You musl attach a Notice of Allocation. (See instructions.) .............................................................................. 6 Add lines 4 and5 Part 3 -- Tax. Computation A B Item No. Net transfer (from (from Schedule C, $ch. C, Part ~) Part 1, col. F) 1 2 7 Exemption available for future transfers (subtract line 6 from line 3/ . 5 C GST Exemption Allocated D Divide col. C by col. B Total exemption claimed. Enter here and on line 4, Part 2, above. May not exceed line 3, Part 2, above .................... E 'F G Inclusion Maximum Applicable Rate subtract col. D Estate (multiply col. E from Tax Rate Total generation-skipping transfer tax. Enter here, on line 14 of Schedule A, Part 3, and on line 16 of the Tax Computation on page 1. (If more space is needed, attach additional sheets of same size.) c~,~ 8 7094 NTF tg424 GLD 5850 1 $1,000,000 ,3f525 996~475 0 0 0 996t475 H Generation-Skipping Transfer Tax Estate of: MARY S KRAMER 184-36-6747 Period Covered 1997 1998 1999 2001 2002 Gift Tax Returns I.R.S. Office PHILADELPHIA PHILADELPHIA PHILADELPHIA CINCINNATI CINCINNATI orm 709 Department of the Treasury internal Revenue Service United States Gift (and Generation-Skipping Transfer) Tax Return ouB No t545-oo20 n 13 15 16 17 18 14 15 16 17 ~"~ /19 .~ Sign Here Paid Preparer's Use Only 1 Donor's first name and middle imhal MARY S Address ('number, street, and apartment number) 3 Donor's social security number [fRAMER 184-36-6747 · See separate instructions. ~ 2 Donor's last name 5 Legal residence (domicile) (county and state) CUMBERLAND, PA 7 Cnfizensh~p 327 SPRINGVIEW ROAD 6 City, state, and ZIP code CAR-LISLE, PA 17013 US 8 If the donor died during the year, check here · L_~ and enter date of death 9 If you received an extension of time to file this Form 709, check here · and attach the Form 4868, 2688, 2350, or exlension letler 10 Enter the total number of donees listed on Schedule A- count each person only once. · 5 X 11 a Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If the answer is "No," do not complete line 11b . . , 1 i b If the answer to line 11 a is "Yes," has your address changed since you last flied Form 709 (or 709-A)? ........ X 12 Gifts by husband or wife to third parties, - Do you consent to have the gifts (including generation-skipping transfers) made by you and by your spouse to third parties during the calendar year considered as made one-half by each of you? (See instructions,) (If the answer is "Yes," the following information must be furnished and your spouse must sign the consent shown below, If the answer is "No," skip lines 13-18 and ~;o to Schedule A.I .................. Name of consenting spouse 114 SSN Were you married to one another during the entire calendar year? (see instruct ohs) If the answer to15 is "No," check whether I I married divorced or I J ........... g ...... Will a gift tax return for this calendar year be filed by your spouse? Consent of Spouse. I consent to have the gifts (and generation-skipping transfers) made by me and by my spouse to third parties during the calendar /ear considered as made one-half by each of us We are both aware of the joint and several liability for tax created by the execution of this consent. nature · Date · 1 Enter the amount from Schedule A, Part 3, line 15 2 Enter the amount from Schedule B, line 3 3 Total taxable gifts (add lines 1 and 2) 4 Tax computed on amount on line 3 (see Table for Computing Tax in separate instructions) . . . 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) . . . 6 Balance (subtract line 5 from line 4) ................................. 7 Maximum unified credit (nonresident aliens, see instructions) 8 Enter the unified credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) 9 Balance (subtract line 8 from line 7) 10 Enter 20% (20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977 (see instructions) ....................... 11 Balance (subtract line 10 from line 9) 12 Unified credit (enter the smaller of tine 6 or line 11) 1 3 Credit for foreign gift taxes (see instructions) Total credits (add lines 12 and 13) .................................. Balance (subtract line 14 from line 6) (do not enter less than zero) Generation-skipping transfer taxes (from Schedule C, Part 3, col. H, Tot;I) ............. No 0.00 3,525.00 3,525.00 634.50 634.50 0.00 345,800.00 635.00 345,165.00 0.00 345,165.00 0.00 0.00 0.00 0.00 0.00 Total tax (add lines 15 and 16) 0 o 00 Gift and generation-skipping transfer taxes prepaid with extension of time to file ........ 0 · 00 If line 18 is less than line 17, enter balance due (see instructions) 0.00 If line 18 is ,qreater than line 17~ enter amount to be refunded 0.00 Under penalties of perjury, I declare that I have examined this return, including any accompanying schedules and statements, and to the best of my knowledge and behet, it 15 true. correct, and complete. Declaration of preparer (other than donor) ~s based on afl information of whici~ preparer has any kno'Medge ~' Signature ofdonor J Date /Dat~ Preparer's · ~" k · 's name (or yqu. rs if seff.e_mEioye¢), address, and ZiI~ code JSA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 12 of the separate instructions for this form. ICheck if self-employed I~ ~-~ Form 709 (2002) Form 709 (2002) ~~~_utation of Taxable Gifts (Includir~.=_Transfers in Trust) Page 2 B ~ · Check here if you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified state tuition program as made ratably over a 5-year period beginning this year. See instructions. Attach explanation. Part 1 Gifts Subject Only to Gift Tax. Gifts less political organization, medical, and educational exclusions - see instructions A B Item · Donee's name and address / C D E · Relationship to donor (if any) / Donor's adjusted Date Value at number · Description of gift basis otgift of gift date of gift · If the gift was made by means of a trust, enter trust's EIN and attach a description or copy of the trust instrument (see instructions) · If the gift was of securities, give CUSIP number 1 Schedule attached lSee Total of Part 1 (add amounts from Pad 1, column E) I~ Part 2 - Gifts That are Direct Skips and are Subject to Both Gift Tax and Generation-Skipping Transfer Tax. You must list the gifts 30t220.00 in chronological order. Gifts less political organization, medical, and educational exclusions - see instructions. (Also list here direct skips that are subject only to the GST tax at this time as the result of the termination of an "estate tax inclusion period." See instructions.) A item number B · Donee's nameand address · Relationship to donor (if any) · Description of gift · If the gift was made by means of a trust, enter trust's EIN and attach a description or copy of the trust instrument (see instructions) · If the gift was of securities, give CUSIP number See Schedule attached Total of Part 2 (add amounts from Pad 2, column Part 3 - Taxable Gift Reconciliation C Donor's adjusted basis of gift D Date of gift E Value at date of gift 7¢555.00 11 12 13 14 I Total value of gifts of donor (add totals from column E of Pads 1 and 2) .................. 2 One-half of items attributable to spouse (see instructions) 3 Balance (subtract line 2 from line 1) ..................................... 4 Gifts of spouse to be included (from Schedule A, Part 3, line 2 of spouse's return - see instructions) If any of the gifts included on this line are also subject to the generation-skipping transfer tax, check here · ~ and enter those gifts also on Schedule C, Part 1. 5 Total gifts (add lines 3 and 4) 6 Total annual exclusions for gift; .;s;e~l ~ ~h;~u;e'A" (;n~;l~d'in~ ',ir~e'4', ;1~o~/;)is;; i~s"trt~c;i~n;)' i i i i ? Total included amount of gifts (subtract line 6 from line 5) Deductions (see instructions) ......................... $ Giftsofintereststospouseforwhichamaritaldeductionwillbeclaimed. based t ~I on items of ScheduleA 0 00 9 Exclusions attributable to gifts on line 8 0.00 10 Marital deduction - subtract line 9 from line 8 10 0. Charitable deduction, based on items less exclusions 11 0. 00 Total deductions - add lines 10 and 11 15 Subtract line 12 from line 7 ,.~enerauon-sK~ppmg transfer taxes payable with this Form 709 (from Schedule C, Part 3 col. H Total) . Taxable gifts (add lines 13 and 14). Enter here and on line 1 of the Tax Computation on page 1 ..... __ 37,775.00 0.00 37,775.00 0.00 37,775.00 37,775.00 0.00 0.00 0.00 0.00 0.00 JSA (If more space is needed, attach additional sheets of same size.) Form 709 (2002) ~ARY S KRAHER SSN: 184-36-6747 A Item No. Schedule A -- Part 1 Gifts Subject Only to Gift Tax B Donee's name, relationship to donor, address, and description C Donor's Adj. Basis D Date of Gift Page: E Value of Gift OTHER GIFTS ANN K HOFFER (DAUGHTER) 315 W WILLOW STREET CARLISLE, PA 17013 240 SH RAYTHEON CO STOCK GEORGE HOFFER (SON-IN-LAW) 312 W WILLOW STREET CARLISLE, PA 17013 240 SH RAYTHEON STOCK WILLIAM A KRAMER (SON) 16648 NARROWS DRIVE JUPITER, FL 33477 240 SH RAYTHEON STOCK HEATHER H KRAMER (DAUGHTER-IN-LAW) 16648 NARROWS DRIVE JUPITER, FL 33477 240 SH RAYTHEON STOCK 900.00 900.00 900.00 900.00 01/04/2002 01/04/2002 01/04/2002 01/04/2002 7,555.00 7,555.00 7,555.00 7,555.00 30,220.00 P1ARY S KRAMER SSN: 184-36-6747 Page: A I tern No. 1 Schedule A -- Part 2 Gifts Which are Direct Skips and are Subject to Both Gift Tax and GST Tax B Donee's naJne, relationship to donor, address, and description WM KRAMER II TUA FBO L KRAMER (GRANDDAUGHTER) 16648 NARROWS DRIVE JUPITER, FL 33477 C D E Donor's Adj. Date of Value of Basis Gift Gift 900.00 01/04/2002 7,555.O0 240 SH RAYTHEON STOCK 7,5-55.00 Form 709 ~20021 J.'[ej;l=l~].lJ~J;~'_,. Computation of Taxable Gifts (continued) 16 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 8 of Schedule A.) If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(f), and a. The trust (or other property) is listed on Schedule A, and b. The value of the trust (or other property) is entered in whole or in part as a deduction on line 8, Part 3 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under section 2523(f). If less than the entire value of the trust (or other property) that the donor has included in Part 1 of Schedule A is entered as a deduction on line 8, the donor shall be considered to have made an election only as to a fraction of the trust (or other property), The numerator of this fraction is equal to the amount of the trust (or olher property) deducted on line 10 of Part 3, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Part 1 of Schedule A. If you make the QTIP election (see instructions for line 8 of Schedule A), the terminable interest property involved will be included in your spouse's gross eslate upon his or her death (section 2044). If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interesl, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax (see Transfer of Certain Life Estates on page 4 of the~structions). 17 Election Out of QTIP Treatment of Annuities ~-~ · Check here if you elect under section 2523(f)(6) NOT to treat as qualified terminable interest property any joint and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(f). (See instructions.) Enter the item numbers (from Schedule A) for the annuities for which you are making this election · II-'[.,]~l=l~llJl;~:! Gifts From Prior Periods If you answered "Yes" on line 11a of page 1, Part 1, see the instructions for completing Schedule B. If you answered "No," skip to the Tax Computation on page I (or Schedule C, if applicable). A I C D Calendar year ort B Amount of unified Amount of specific E calendar quarter Internal Revenue office credit against gift tax exemption for prior Amount of (see instruchons) where prior return was filed for periods after periods ending before taxable gifts -- t December 31, 1976 January 1, 1977 1997I PHILADELPHIA 635.00 3,525.00 1998 PHILADELPHIA 0.00 0.00 1999 PHILADELPHIA 0.00 0 . 00 2001 CINCINNATI 0.00 0.00 1 Totals for prior periods ...................... [ 1 635. 00 0.0C~' 3 r 525.00 2 Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000 ............ 2 0.00 3 Total amount of taxable gifts for prior periods (add amount, column E, line 1, and amount, if any, on line 2), (Enter here and on line 2 of the Tax Computation on page 1 .) ...................... 3 3,52 5.0 0 (If more space/s needed, attach additional sheets of same size.) Form 7 0 9 (2002) utation of Generation-S~ Transfer Tax Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be tuffy reported (including value and exemptions claimed) on Schedule C, Part I ~ Generat~ Transfers A Ilem No (from Schedule A, Part 2, col A) 1 2 3 4 5 6 If you elected gift splitting and your spouse was required to file a separate Form 709 (see the instructions for "Split Gifts"), you must enter all of the git~s shown on Schedule A, Part 2, of your spouse's Form 709 here In column C, enter the item number of each gift in the order it appears in column A of your spouse's ScheduleA, Part2 We have preprinted the prefix 'S-" to distinguish your spouse's item numbers from your own when you complete column A of Schedule C, Part 3 In column D, for each gift, enter the amount B Value (from Schedule A, Part 2, col E) Split Gifts (enter 1/2 of col B) (see instructions) 0.00 D Subtract col C from col 8 Split gifts from Value included spouse's Form 709 from spouse's (enter item number) Form 709 S- S- 7 r 555.0( 7,555.00 E Nontaxable portion of transfer F Net Transfer (subtract col E 7 ¢ 555. O0 reported in column C, Schedule C, Part 1, of S- your spouse's Form 709 ' S- Part 2 - GST Exemption Reconciliatio~ (Section 2631) and Section 2652(a)(3) Election from col D) 0.00 Nontaxable Net transfer portion of transfer (subtract col. E from cot. D) Check box ~,- I 1 if you are making a section 2652(a)(3) (special QTIP) election (see instructions) Enter the item numbers (from Schedule A) of the gifts for which you are making this election I~ I Maximum allowable exemption (see instructions) 2 Total exemption used for periods before filing this return 3 Exemption available for this return (subtract line 2 from line 1) 4 Exemption claimed on this return (from Part 3, col. C total, below) 5 Exemption allocated to transfers not shown on Part 3, below. You must attach a Notice of A ocation. (See instructions.) .................................................... 6 Add lines 4 and 5 7 ExempHon available for future transfers (subtract line 6 from line 3) Part 3 - Tax Computation 1,100,000.00 0.00 1,100~000.00 0.00 0.00 0.00 1,100rO00.O0 Item No Net transfer C D 1 E F G H (from Schedule (from Schedule C, GST Exemption Divide col C Inclusion Ratio Maximum Applicable Rate Generation-Skipping C, Pan 1) Part 1, col F) Allocated by col B (subtract col. D Estate Tax (multiply col. E Transfer Tax from 1 000) Rate by col, F) (multiply col Bbycol G) 1 O. O0 O. O0 1. 000 O. 000 50%(50) 0. 0000% 0 O0 2 ' 3 50% 4 50% (5o) 5 50°/0 (.so) 6 r 50% (5o) 50% (5o) 50% (5o) 50% ( t 50% (50) $0% (so) Total exemption claimed. Enter here and on line 4, Part 2, Total generation-skipping transfer tax. Enter here, on line 14 above. May not exceed line 3, of ScheduleA, Part3, andon line 16 of the Tax Computation Part 2, above ........... 0.00 onpa~le 1 0.00 (If more space is needed ~lf,.~r'h .~¢trfifin~l ch~,o ~- ..... ;~_ ~ .......................... same size, Form 709 (2002) G E N E R A L N F O R M A T I O N Form 709 l United States Gift (& Generation-Skipping Transfer)Tax Return t oU~No.l~45_oo20 Department of the Treasury (Section 6019 of the Internal Revenue Code) (For gifts made during calendar year 2001 ) Iht .... IR ...... S ...... · See separate instructions. 2001 1 Donor's first name and middle initial 2 Donor's last name MARY S J KRA/~ER p 4 Address (number, street, and apartment number) A 327 SPRINGVIEW ROAD T 6 City, state, and ZIP code CARLISLE, PA 17013 I 8 If the donor died during the year, check here · L__J and enter date of death , · L(es No 9 If you received an ext. of time to file this Form 709, check here · [~ & allach the Form 4868, 2688, 2350, or extension lerler 10 Enter the total number of Separate donees listed on Schedule A -- count each person only once... · 5 : 11 a Have you (the donor) previously flied a Form 709 (or 709-A) for any other year? If anSwer is "No," do not complete line 11 b.. X 3 Donor's social security number 184-36-6747 5 Legal residence (domicile) (county & state CUt'~RLAND, PA 7 Citizenship by you and by your spouse to third parties during the calendar year considered as made one-hal/by each of you? (See instructions.) (tf the answer is "Yes," the following information must be furnished and your spouse must sign the consent shown below. If the answer ia "No~'" skip lines 13-18 and go to Schedule A.) 13 Name of consenting spouse [ 14 SSN 15 Were you marded to one another during the entire calendar year? (see instructions). 16 If anSwer to 15 is "No," check wheth~divorced or]~widowed, & give date (see inst.) · 17 will a gift tax return for this calendar year be filed by your spouse? 18 11 b If the answer to line 11 a is "Yes," has your address changed since you last filed Form 709 (or 709-A)? .................. 12 Gifts by husband or wife to third padies -- Do you consent to have the gifts (including genera*Jon-skipping transfers) made Consent of Spouse -- I consent to have the gifts (and generation-ski ping transfers) made by me and by my spouse to third parties dudng the calendar year cons dared as made one-half by each of us. Re are both aware of the joint and severaJliability for tax created by the execution of this consent Consenting spouse's signature · Date · I Enler the amount from Schedule A, Part 3, line 15 2 Enter the amount from Schedule B, line 3 ......................................... t-12 3 Total laxable gifts (add lines 1 and 2). ' .............................................. 4 Tax computed on amount on tine 3 (see Table for Computing Tax in separate instructions) ........ 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) ......... 6 5 Balance (subtract line 5 from line 4) ............................................... .-~ 7 Maximum unified credit (nonresident aliens, see instructions) .............................. '-~ 8 Enter the unified credit against tax allowable for all pnor periods (from Sch. B, line 1, col. C) ........ '-~ 9 Balance (subtract line 8 from line 7) .................................................... 9 0 Enter 20% (.20) of the amount allowed as a specific exemption for gifts made afler September 8, 1976, and before January 1, 1977 (see instructions) 11 Balance (subtract line 10 from line 9). ' ........................................... 10 c / 12 Unified credit (enter the smaller of line 6 or line 11 ) ................................ MO~13 Credit for foreign gift taxes (see instruct ons) .... ~/14 Total credits (add lines 12 and 13) ............................... . . ;~A/15 Balance(subtractline 14 fromline 6, (do .o t~r,,~.~m ....... ' ................ 14~ ........ ten ............... / ......................... cAI,I Jlt~ Generation-skipping transfer taxes (from Schedu e C-.Part 3 col H Tots ) I o i/ /18 Gift and generation-skipping transfer taxes prepaid with extension of time to file ................. °Krl 119 Ifline18islessthanline 17'enterbalancedue(seeinstructiOns) ............................. MOLl20 If line 18 is greater than line 17, enter amount to be refunded ........................... 20/ I Under penalties of perjury, [ declare that I have examined this returr~ in i J Here · k----- I' - I Preparer's Use Only Preparer's : l,,,.~lle~ f Firm's name (or , BO~ER & 't, (..j-~..~ yours if ~kp---~'~ RITi'ER ~lf-employed), ~ ~ 668 ~ address, & ZIP code C~ZS~, ~ ~70~3 Phoneno. ~ For Disclosure, Privacy Act, and Pape~ork Reduction Act Notice, see the separate instructions for this form. CAA ~ 7091 NTF 2555647 GED 4222 ~Opyrlght 2001 GreatJand/Nelco - Forms Software Only 0.00 3,525.00 3,525.00 634.50 634.50 0.00 220.550.00 635.00 219,915.00 0.00 219,915.00 0.00 0.00 0.00 0.00 0.00 Form 709 (2001) 0.00 0.00 0.00 0.00 -- lCheck if self- employed.. · Form 709 (2001) ~ Computation of Taxable Gift~g Transfers in Trust) A Does the value of any item listed on Schedule A reflect any valuation discount? If the answer is "Yes," see instructions ...... Page 2 Yes~ 10 11 12 13 14 15 (If more space is needed, attach additional sheets of same size.) B-~'-~'~ Check here if you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified state tuition program as made ratably over a 5-year pedod beginning this year. See instructions. Altach explanation. Part -- Gifts Subject Only to Gift Tax. Gifts less political organization, rnedical, and educational exclusions -- see instruclions A B · Donee's name and address C D E Item · Relationship to donor (if any) Donor's adjusted Date Value at number · Description of gift basis of gift of gift date of gift · if gift was made by means of trust, enter trust's EIN & arlach a description or copy of trust instrument (see instructions) · If the gift was of securities, give CUSIP number See Schedule attached Total of Pad 1 (add amounts from Par'[ 1, column E) chronological order. Gifts less political oraanization medica, and educational exclusions -- see instructions. (A so list here direct skips that are subj~ect only to the GST tax at this time as~_~e result of the termination of an "estate tax inclusion period." See instructions.) Item · Donee's name and address C D E · Relationship to donor (if any) Donor's adjusted Date Value at numbe. · Description of gift basis of gift of gift date of gift · If gift was made by means of trust, enter trusl's EIN & attach a description or copy of trust inslrument (see instructions) · If the gift was of securities, give CUSIP number See Schedule attached Total of Pad 2 (add amounls from Part 2, column E) Part 3 -- Taxable Gift Reconciliation · 10,000.00 1 Total value of gifts of donor (add totals from column E of Parts 1 and 2) 2 One-half of items ............................. 50,000.00 attributable to spouse (see instructions) 3 Balance (subtract line 2 from]the t) .................................................... i 0.00 4 G ftS of spouse to be nc uded (from Schedu e A, Part 3, line 2 of spouse's return -- see instructions) ....... 50,000.00 0.00 If any of lhe gifts included on this line are also subject to the generation-skipping transfer tax, check here · ~ and enter those gifts also on Schedule C, Part 1. 5 Total gifts (add lines 3 and 4) ................. 6 Total annual exclusions for ............................................. 50,000.00 gifts listed on Schedule A (including line 4 above) (see instructions) ........... 7 Total included amount of gifts (subtract line 6 from line 5) 50,000.00 Deductions (see instructions) ........................................ 0.00 8 Gifts of interests to spouse for which a marital deduction will be claimed, based ~ on items of ScheduleA .............. 0 00 9 Exclusions atlributable to gifts on line 8. ' Marital deduction -- subtract line 9 from line 8 .......................... 0.0C Charitable deduction, based on items less exclusions ..... 0. Total deductions -- add lines 10 and 11. ..................................................... 0.00 Subtract line 12 from line 7 .......................................................... Generat on-sk pp ng transfer taxes payabe wth th s Form 709 (from Schedule C, Part 3, col. H, Total) ...... 0. O0 0.00 Taxable gifts (add lines 13 and 14). Enter here and on line 1 of the Tax Computation on page 1 ........... 0.00 Form 709 (2001) CAA 1 7092 NTF 2555648 GLD 4222 Copyright 2001 Greatland/Nelco - Forms Software Only R5%RY S KRAMER SSN: 184-36-6747 A I tern No. Schedule A -- Part 1 Gifts Subject Only to Gift Tax B Donee's narae, relationship to donor, address, and description C Donor's Adj. Basis D Date of Gift Page: E Value of Gift 2 6 OTHER GIFTS ANN K HOFFER (DAUGHTER) 315 W WILLOW STREET ~ CARLISLE, PA 17013 200 SH COCA COLA STOCK ANN K HOFFER (DAUGHTER) CASH GEORGE HOFFER (SON-IN-LAW) 312 W WILLOW STREET CARLISLE, PA 17013 200 SH COCA COLA STOCK GEORGE HOFFER (SON-IN-LAW) CASH HEATHER H KRAMER (DAUGHTER-IN-LAW) 16648 NARROWS DRIVE JUPITER, FL 33477 200 SH COCA COLA STOCK HEATHER H KRAMER (DAUGHTER-IN-LAW) CASH WILLIAM A KRAMER (SON) 16648 NARROWS DRIVE JUPITER, FL 33477 200 SH COCA COLA STOCK WILLIAM A KRAMER (SON) CASH 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 9,250.00 750.00 9,250.00 750.00 9,250.00 750.00 9,250.00 750.00 40,000.00 V/AR¥ S KRAMER SSN: 184-36-6747 Page: A I tern No. 1 Schedule A -- Part 2 Gifts Which are Direct Skips and are Subject to Both Gift Tax and GST Tax B Donee's na/ne, relationship to donor, address, and description ~4 KRAMER II TUA FBO L KRAMER (GRANDDAUGHTER) 16648 NARROWS DRIVE JUPITER, FL 33477 200 SHARES COCA COLA STOCK WM KRAMER II TUA FBO L KRAMER (GRANDDAUGHTER) CASH C D E Donor's Adj. Date of Value of Basis Gift Gift 0.00 12/14/2001 9,250.00 0.00 12/14/2001 750.00 10,O00.00 Form 709 (2001) l SCHEDULE A I Computation of Taxable Gifts (continued) Page 3 10 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 8 of Schedule A.) If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(0, and a. The trust (or other property) is listed on Schedule A, and b. The value of the trust (or other property) is entered in whole or in part as a deduction on line 8, Part 3 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest properly under section 2523(0. If less than the entire value of the trust (or other property) that the donor has included in Part I of Schedule A is entered as a deduction on line 8, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on line 10 of Part 3, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Part I of Schedule A. If you make the QTIP election (see instructions for line 8 of Schedule A), the terminable interest properly involved will be included in your spouse's gross estate upon his or her death (section 2044). If your spouse disposes (by gill or otherwise) of all or part of the qualifying life income interest, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax (see Transfer of Certain Life Estates in the instructions). 17 Election Out of QTIP Treatment of Annuities -- ~'~ Check here if you elect under section 2523(0(6) NOT to treat as qualified terminable interest pro-p~rly any joint and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(0. (See instructions.) Enter the item numbers (from Schedule A) for the annuities for which you are making this election · l SCHEDULE BI Gifts From Prior Periods If you answered "Yes" on line 1 la of page 1, Pad 1, see the instructions for completing Schedule B. If you answered "No," skip to the Tax Computation on page I (or Schedule C, if applicable). A C D Calendar year or B Amount of unified Amount of specificI E calendar quarter Internal Revenue office credit against gift tax exemption for prior Amount of (see instructions) where prior return was filed for periods afler periods end. before taxable gifts December 31, 1976 January 1, 1977 1997 PHILADELPHIA 635.0C 3,525.0( 1998 PHILADELPHIA 0.00 0.0C 1999 PHILADELPHIA 0 . 00 0 . 0C I T°tals f°r pri°r peri°ds (wi'h°ut adjustment f°r reduced specificl exemption) I 635. 0 --0. 00 3,525 00 2 Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000 ................ 2 0.00 3 Total amount of taxable gifts for prior periods (add amount, column E, line 1, and amount, if any, on line 2). (Enter here and on line 2 of the Tax Computation on page 1 .). 3 3,525 · 00 ets of same size) GLD 5850 Copyright 2001 Greatland/Netco - Forms Software Only Form 709 (2001) CAA t 7093 NTF 2555649 Form 709 (2001) l SCHEDULE C ]~_mputation of Generation-Skip___ping Transfer Tax Page 4 Note: Inter vivos direct skips that are completely excluded by the GST exemption must slill be fully reported (including value and exemptions claimed) on Schedule C. Part 1 -- Generation-Skipping Transfers A Item No. (from Schedule Pan 2, col. A) 3 B Value (from Schedule A, Part 2, col. E) 9,250.00 750.00 C Split Gifts D E F (enter 1/2 of col. B) Subtract col. C Nontaxable Net Transfer (see instructions) from col. B portion of transfer (subtract col. E from col. D) ~ 0. O0 9,250. O0 9,250. O0 O. OI ~- 0.00 750 00 750.00 0.0( Split gifts from Value included spouse's Form 709 from spouse's Nontaxable Net transfer (enter item number) Form 709 portion of transfer (subtract col. E from col. D) S- S- S_ S- S_ S- S- Jf you elected gift splitting and your spouse was required to file a separate Form 709 (see the instructions for "Split G~fts'~, you must enter all of the gifts shown on Schedule A, Part 2, of your spouse's Form 709 here. In column C, enter the item number of each gift in the order it appears in column A of your spouse's Schedule A, Part 2. We have preprmted the pref~x"S-" to d~shnguish your spouse's item numbers from your own when you complete column A of Schedule C, Part 3. In column D, for each gift, enter the amount reported ir1 column C, Schedule C, Part 1, of your spouse's Form 709. 7 Exemption available for future transfers (subtract line 6 from line 3) Part 3 -- Tax Computation Part 2 -- GST Exemption Reconciliation (Section 2631) and Sectlo 2652(a)(3) Election Check box · [ J Jf you are making a section 2652(a)(3) (speciat QTIP election (see instructions) Enter the item numbers (from Schedule A) of the gifts for which you are making this election · 1 Maximum allowable exemption (see instructions) .................................................. 1 3., 060,000.00 2 Total exemption used for periods before filing this return ............................................ 0.00 3 Exemption available for this return (subtract line 2 from line 1) ........................................ 3., 060,000.00 4 Exemption claimed on this return (from Part 3, col. C total, below) ..................................... 0.00 5 Exemption allocated to transfers not shown on Part 3, below. You must attach a Notice of Allocation. (See instructions.) .............................................................................. 5 0.00 6 Add lines4 and 5 .......................................................................... 6 0.00 Jk ooo.oo A Item No. (from Sch. C, Part 1) 1 2 3 4 B Net transfer (from Schedule C, Part 1, col. F) Total exert orion claimed. Enter C GST Exemption Allocated 0.00 0.00 0.00 0.00 here and on line 4, Part 2, above. May not exceed line 3, Part 2, above 0 0 0 (If more space is needed, attach additional sheets of same size.) D Divide col. C by col. B 1. 000 E F Inclusion Ratio Maximum subtract col. D Eslate from 1.000) Tax Rate O. 00( 55% (.55) 0,000 55% (.55) 55% (.55) 55% (.55) 55% (.55) 55% (55) 55% (.55) 55% (.55) 55% (.55) 55% (.55) G Applicable Rate (multiply col. E by col. F) 0.0000% 0.0000% Total generation-skipping transfer tax. Enter here, on line 14 of Schedule A. Par13, and on line 16 of the Tax Computation on page 1. H Generation-Skipping Transfer Tax (multiply col. B by col. G) 0.00 0.00 0.00 Form 709 (2oo4) CAA 'J WT0gC'J NTF 2557590 Copyright 2001 Greatland/Nelco - Forms Software Only Form 709 Department of the Treasury Internal Revenue Service P A R T G E N E R A L I N F O R M A T I O N 1 Donor's first name and middle initial NARY S 4 Address (number, street, and apartment number) United States Gift (& Generation-Skipping Transfer) Tax Return I o~BNo, ts.5-002g (Section 6019 of the Internal Revenue Code) (For gifts made during calendar year 1999) 1999 · See separate instructions. For Privacy Act Notice, see the Instructions for Form 1040. Donor's last name 327 SPR//~G VIEW ROAD 6 City, state, and ZIP code 3 Donor's social security number 184-36-6747 5 Legal residence (dornicile) (county and state) 7 Citizenship US CARLISIJE, PA 17013 8 If the donor died during the year, check here · L__J and enter date of death ~ ' . 9 If you received an extension of time to file this Form 709, check · & atlach the Form 4868, 2688, 2350, or extension letter 10 Enter the total number of separate donees listed on Schedule A -- count each person only once.. · 5 1 la Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If answer is "No," do not complete line 11b.. 1 lb If the answer to line 11a is "Yes," has your address changed since you last filed Form 709 (or 709-A)? .................. 12 Gifts by husband or wife to third parties. -- Do you consent to have the gifts (including generation-skipping transfers) made 13 15 16 17 18 by you and by your spouse to third parties during the calendar year considered as made one-half by each of you? (S~e instructions.) (If the answer is '"Yes," the following information must be furnished and your spouse must sign the consent shown below. If the answer Is "No," skip lines 13-18 and go to Schedule A.) Name of consenting spouse 114 SSN Were you married fo one another during the entire calendar year? (see instructions) If answer to 15 is "No," check whethe~divorced or~w dowed & give date (see inst.) · Will a gift tax return for this calendar year be filed by your spouse?. Consent of Spouse -- I consent to have gifts (& generation-skipping transfers) made by me and by m souse to third' -- year considered as made one-half bv each of us We p. hc~rh nU~r,~ ~,; ............. .Y p part~es during calendar _ . ar ........... u, ju,m ~ several llaDlll'~y I'or tax created by execution of this consent. Ye~ No T A C H C H E C K or M O N E O R D E R Consenting spouse's signature · Date · I Enter the amount from Schedule A, Part 3, line 15. 2 Enter the amount from Schedule B, line 3 ........................................ 0 3 Total taxable gifts (add lines 1 and 2). ' .............................................. 3 ! 525 .................................................. 3,525 4 Tax computed on amount on line 3 (see Table for Computing Tax in separate instructions) ......... 635 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) ......... 635 6 Balance (subtract line 5 from line 4) .................................................... 0 7 Maximum unified credit (nonresident aliens, see instructions) ................................ 211.300.00 8 Enter the unified credit against tax allowable for all prior periods (from Sch. B, line 1. col. C) ........ 635 9 Balance (subtract line 8 from line 7) .................................................... 210,665 10 Enter 20% (.20) of the amount allowed as a specific exemption for gi~ts made after September 8. 1976, and before January 1. 1977 (see instructions) 11 Balance (subtract line 10 from line 9) ............................................ 0 ................................................... 210,665 12 Unified credit (enter the smaller of line 6 or line 11) 13 Credit for foreign gift faxes (see instructions) ........................................ 0 14 Total credits (add lines 12 and 13). -- 15 Balance (subtract line 14 from line 6) (do not enter less than zero) ............................ 0 16 Generation-skipping transfer taxes (from Schedule C, Part 3, col. H, Total) ...................... 0 17 Total tax (add lines 15 and 16) ........................................................ 0 18 Gift and generation-skipping transfer taxes prepaid with extension of time to file ................. 0 19 If line 18 is less than line 17, enter BALANCE DUE (see instructions) ........................... 0 20 If line 18 is greater than line 17, enter AMOUNT TO BE REFUNDED ........................ 0 Under penalties of perjury, I declare that I have examined this return, including any accompanying schedules and statements, and to the best of my knowledge and belief it ~$ true, correct, and complete. Declaration of preparer (other than donor) *s based on all information of which preparer has any knowledge. Donor's signature · than donor) · Preparer's address ]~'~J~ ~¢JR.~.'J.'I'J~,, ~, [90 ROX 668 (other than donor) · (~:~-~S~_~! PA 17013 For Paperwork Reduction Act Notice, see separate Instructions for this form. CAA 9 7091 NTF 23926 GLD 4222 Date · Form 709 (1999) Form 709 (1999) ~utation of Taxable Gifts (including Transfers in Trust) ~ A Does the value of any item listed on Schedule A reflect any valuation d scount? If the answer is '~es," see instructions ...... Yes ~ ~--~ '~ Check here if you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified state tuition program as made ratably over a 5__-year period beginnin~g this year. See instructions. Attach explanation. Part -- Gifts Subject Only to Gift Tax. Gifts less political organization, medical, and educational exclusions -- see instructions A B Item · Donee's name and address C D E · Relationship to donor (if any) Donor's adjusted Date Value at numbe~ · Description of gift basis of gift of gift date of gift · If the gift was made by means of a trust, enter trust's identifying number and attach a copy of the trust inslrument · If the gift was of securities, give CUSIP number See Schedule attached Total of Part 1 (add amounts from Part 1, co~unln E) 39 8~_~_96 Part 2 -- Gifts chronological order. Gifts less political organization, medical, and educational exclusions -- see instructions. (Also list her subject only to the GST tax at this time as lhe result of the termination of an "estate tax inclusion period." See instructions. A Item numb~ That are Direct Skips and are Subject to Both Gift Tax and Generation-Skipping Transfer Tax. You must list the gifts In direct skips that are B · Donee's name and address · Relationship to donor (if any) · Description of gift · If the gift was made by means of a trust, enter trust's identifying number and attach a copy of the trust instrument · If the gift was of securities, give CUSIP number WMKRAMER II T/U/A/ 16648 NARROWS DRIVE JUPITER, FL 33477 147 SH COCA COLA ODMMON STOCK C Donor's adjusted basis of gift 827 D Date of gift 01/04/99 Total of Part 2 (add amounts from Part 2, column E) Part 3 -- Taxable Gift Reconciliation I Total value of gifts of donor (add totals from column E of Parts I and 2) 2 One-half of items -- ' ............................ attributable to spouse (see instructioJ~s) . 3 ' Balance (subtract line 2 from line 1) ......................................................... 4 Girts of spouse to be included (from Schedule A, Part 3 line 2 of spouse's return -- see instructions) ....... If any of the gifts included on this line are also subject to the generation-skipping transfer tax, check here ~, L---J and enter those gifts also on Schedule C, Part 1. 5 Total gifts (add lines 3 and 4) .............................................................. 6 Total annual exclusions for gifts listed on Schedule A (including line 4, above) (see instructions) ........... 7 Total included amount of gifts (subtract line 6 from line 5). Deductions (see instructions) ........................................ on ~tems .... of Schedule A ...... 0 9 Exclusions attributable to gifts on line 8 ............................ 0 10 Marital deduction -- subtract line 9 from line 8 .......................... "10 0 I Charitable deduction, based on items less exclusions .... 11 0 12 Total deductions -- add lines 10 and 11. Subtract line 12 from line 7 ............................................................... 14 Generation-skipping transfer taxes payable with this Form 709 (from Schedule C Part 3, col. H, Total) ...... 15 Taxable gifts (add lines 13 and 14). Enter here and on line Iot the Tax Computation instructions .......... more space is needed, attach additional sheets of same size.) E Value at date of gift 9,959 49¢855 0 49¢855 0 49~855 49~855 0 0 0 0 0 CAA 9 7092 r~TF 23927 GLD 4222 Form 709 (1999) Copyright 1999 Greatland/Nelco LP- Forms Software Only MARY S KRAMER SSN: 184-36-6747 SCHEDULE A -- Part 1 Gif~ Subject~ly to Gift A Item No. B Donee's name, relationship to donor, address, and description C Donor' s Adj. Basis O/HER GI~TS ANN K HOFFER (DAUGHTER) 315 W WILLOW STREET CARLISLE, PA 17013 109 SH DOW CH~I~ICAL CO COMMON STK GEORGE HOFFER (SON-IN-LAW) 312 W WILLOW STREET CARLISLE, PA 17013 109 SH DOW CH~I~ICAL COMMON STK WIr,r,TkM A KRAMER (SON) 16648 NARROWS DR_ZVE JI_TPTTER~ 1~ 33477 109 b-"ri DOW CHISV~CAL ~N STK HFA~ HALT, KRAlVIElq (DAUGRTt~-]]N-ZAW) 16648 NARR(~$ DRIVE 3L1P]-TER, FL 33477 109 SH DO~ ~CAL COMlVK)N ~ 609 609 609 609 D Date of Gift 01/04/99 01/04/99 01/04/99 01/04/99 Page E Value of Gift 9,974 9,974 9,974 9,974 39,896 Form 709 (1999) ~utation of Taxable Gifts (continued) 16 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 8 of Schedule A.) If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(0' and a. The trust (or other property) is listed on Schedule A, and b. The value of the trust (or other property} is entered in whole or in part as a deduction on line 8, Part 3 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other properb/) treated as qualified terminable interest property under section 2523(0. If less than the entire value of the trust (or other property) that the donor has included in Part 1 of Schedule A is entered as a deduction on line 8, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on line 10 of Part 3, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Part I of Schedule A. If you make the QTIP election (see instructions for line 8 of Schedule A), the terminable interest property involved will be included in your spouse's gross estate upon his or her death (section 2044). If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax (see Transfer of Certain Life Estates in the instructions). 17 Election Out of QTIP Treatment of Annultles ~--~ .~ Check here if you elect under section 2523(f)(6) NOT to treat as qualified terminable interest property any joint and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(0. (See instructions.) Enter the item numbers (from Schedule A) for the annuities for which you are making this election · IS~ED'UEEBI Gifts From Prior Periods If you answered "Yes" on line 11a of page 1, Part 1, see the Instructions for completing Schedule B. If you answered "No," skip to the Tax Computation on page 1 (or Schedule C, If applicable). Calendar year or B C Amount of unified Amount o~)specific E calendar quader Internal Revenue office credit against gift tax exemption for prior Amount of (see instructions) where prior return was filed for periods after periods ending before {December 31, 1976 January 1, 1977 taxable gifts 1997 PHILADEf ,PH/_A 635 3,525 1998 PHI~,PHIA I Totals for prior periods (without adjustment for reduced specific I exemption) ......... .' ................ 7-..i'. .......... l 1 635 0 -- 3~525 2 Amount, if any by which total specific exemption, line 1, column D, is more than $30,000 ................ / 2 0 3 Total amount of taxable gifts for prior periods (add amount, column E, line 1, and amount, if any, on line 2). (Enter here and on line 2 of the Tax Computation on page 1.). 3 3 t 52.5 (If more space is ne~.d~d ~tt~r~h ~'l,~itlnn~l oh~t~ ~; ..... :-- · ............................... same size.) Form 709 (1999) CAA 9 7093 NTF 23928 GLD 5850 Copyright 1999 GreaHand/Nelco LP - Forms Software Only Form 709 (1999) ISCHEDULE Cl Computation of Generation-Skipping Transfer Tax Page 4 Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and exemptions claimed) on Schedule C. Part 1 -- Generation-Skipping Transfers A B C D E Item No. Value Split Gifts F (from Schedule A, (from Schedule A, (enter 1/2 of col. B) Subtract col. C Nontaxable Net Transfer Part 2, col. A) Part 2, col. E) (see instructions) from col. B portion of transfer (subtract col. E from col. D) 1 9 ,959 9,959 9,959 0 2 3 4 5 6 If yOU elected girt splitting and your spouse Split gifts from Value included was required to file a separate Form 709 Net transfer spouse's Form 709 from spouse's Nontaxable (subtract col. E (.see the instructions for "Split Gifts"), you (enter item number) Form 709 POrtion of transfer must enter all of the gift5 shown On from col. D) Schedule A, Part 2, of your spouse's Form - 709 here. S- In column C, enter the item number of each S- gift in the order it appears in column A of your spouse's Schedule A, Part 2. We have S- preprlnted the prefix 'S-"to distinguish your S- spouse's item numbers from your own when you complete column A of Schedule C, S- Part 3. In column O, for each gift, enter the amountS- reported m column C, Schedule C, Part 1, S- of your spouse's Form 709, S- Check box · t j if you are making a section 2652(a)(3) (special QTIP) election (see instructions) 't (Section 2631) and Section 2652(a)(3) Election Enter the item numbers (from Schedule A) of the gifts for which you are making this election · 1 Maximum aflowabte exemption (see instructions) .................................................. 2 Total exemption used for periods before filing this return 3 Exemption available for this return (subtract line 2 from line 1) ........................................ 4 Exemption claimed on this return (from Part 3, col. C total, below) ..................................... 5 Exemption allocated to transfers not shown on Part 3, below. You must attach a Notice of Allocation. (See instructions.) .............................................................................. 6 Add lines 4 and 5 7 Exemption available for future transfers (subtract line 6 from line 3) .................................... Part 3 -~ Tax Computa_tlon 1 2 3 1 ? 006 ? 475 1,010,000 3,525 17006,475 0 A B C D E F G H uem No. Net transfer inclusion Ratio MaximurT Applicable Rate Generation-Skipping (from (from Schedule C, GST Exemption Divide col. C (subtract col. D Estate (multiply col. E Transfer Tax Sch. C, Part 1) Part 1, col. F) Allocated by cot. B from 1.000) Tax Rate by col. F) (multiply col. B by col. G) I 0 0 1. 000 0. 000 55% (.55) 0. 0000% 0 2 55% (.55) 3 55% (.55) 4 55% (.55) 6 55% (.55) 55% (.55) 55% (.55) 55% (.55) 55% (.55) ~otal exemption claimed. Enter here and on line 4, Part 2, above. Total generation-skipping transfer tax. Enter here, on May not exceed line 3, Part 2, line 14 of Schedule A, Part 3, and on line 16 of the Tax / a~bove ..................... 0 Computation on page 1I 0 ill more ~o~r.~ i~ n~l~H ~tt~.,-h ~.~.-~Jfi~n~l ~k~*~ ~ .... :. ' ............................. of same size.) Form 709 (1999) CAA 9 7094 NTF ~392g GLD 5850 Form 709 United States Gift (& Generation-Skipping Transfer) Tax Return (Section 6019 of the Internal Revenue Code) (For gifts made after December 31, 1997) Internal Revenue Service · See separate Instructions. For Privacy Act Notice, see the Instructions for Form 1040. Donor's first name and middle initial 1 MARYS 4 Address (number, street, and apartment number) P 327 SPRING VIEW ROAD A R 6 City, state, and ZIP code T 1 T A C H C H E C K or M O N E Y O R D E R H E J, 2 Donor's last name G E N E R A L I N F O R M A T I O N OMB No. 1545-0020 3 Donor's social security number 184-36-6747 5 Legal residence (domicile) {county and state) ~ERLAND f PA 7 Citizenship CARLISLEf PA 17013 8 If the donor died during the year, check here · L__J and enter date of death 9 If you received an extension of time to file this Form 709, check · ~ & atlach the Form 4868, 2688, 2350, or extension letter 10 Enter the total number of separate donees listed on Schedule A -- count each person only once.. · 4 11a Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If answer is "No," do not complete line 11b.. 115 If the answer to line 11a is "Yes," has your address changed since you last filed Form 709 (or 709-A)? .................. 12 Gifts-by husband or wife to third parties. -- Do you consent to have the gifts (including generation-skipping transfers) made by you and by your spouse to third parties during the ~endar year considered as made one-half by each of you? (See instructions.) (If the answer is "Yes," the following information must be furnished and your spouse must sign the consent shown below. If the answer Is 'No,~llnes 13-18 and goto Schedule A.) 13 Name of consentin.~..spouse 15 -~ 14 SSN _Were_.~u marrie_.__d to on__e anothe__r ~ ~ instructions) 16 ~' answer t~' 15 is ;"No," che--'~'whethe~vorce~widowed, & ~nst.) · 17 Will a gift tax return for this calendar y_~ar be filed b o~ouse?. 18 Consent of Spouse -- I consent to have gifts (& generation-skipping transfers) made by me and by my spouse to third parties during ~alen~-'ar year considered as made one-half by each of us. We are both aware of joint & several liability for tax created by execution of this consent. Consentln~l spouse's sl~lnature · Date · 1 Enter the amount from Schedule A, Part 3, line 15. 2 Enter the amounl from Schedule B, line 3 ........................................ 0 3 Total taxable gifts (add lines I and 2). ' .............................................. 3 .................................................. 3~525 4 Tax computed on amount on line 3 (see Table for Computing Tax in separate instructions) ......... 635 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) ......... 635 6 Balance (subtract line 5 from line 4) .................................................... 0 7 Maximum unified credit (nonresident aliens, see instructions) ................................ 202,050.00 8 Enter the unified credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) ........ 635 9 Balance (subtract line 8 from line 7) .................................................... 201! 415 Enter 20% (.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977 (see instructions) 11 Balance (subtract line 10 from line 9) ............................................ 0 ................................................... 201~415 12 Unified credit (enter the smaller of line 6 or line 11) 13 Credit for foreign gift taxes (see instructions) ........................................ 0 14 Total credits (add lines 12 and 13) ..................................................... 0 15 Balance (subtract line 14 from line 6) (do not enter less than zero) ............................ 0 16 Generation-skipping transfer taxes (from Schedule C, Part 3, col. H, Total) ...................... 0 17 Total tax (add lines 15 and 16) ........................................................ 0 18 Gift and generation-skipping transfer taxes prepaid with extension of time to file ................. 0 19 If line 18 is less than line 17, enter BALANCE DUE (see instructions) ........................... 0 20 If line 18 is greater than line 17, enter AMOUNT TO BE REFUNDED 0 Under penalties of perjury, I declare that I have examined this return, including any accompanying schedules and statements, an d 1o the best of my knowledge and belief it ~s true, correct, and complete. Declaration cf preparer (other than donor) is based on all information of which preparer has any knowledge. nature · Y~ No (other than donor) · Preparer's address ~]~:~,~ Ri'.L'I'.,%-~, CPAS, P O BOX 668 than donor~ · CARL.IST,"R.t PA 17013 Date · Date · For Paperwork Reduction Act Notice, see page 8 of the separate Instructions for this form. CAA 8 7091 NTF ~9421 GLD 4222 Form 709 (1998) ~U Pa eo,.~.~. ration of Taxable Gifts A Does the value of any item listed on Schedule A reflect any valuation discount? If the answer is '~'es," see instructions ...... Ye__._~s~ B-~'~ Check here if you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified state tuition program as made ratably over a 5- ear eriod be innin this ear. See instructions. Attach e_~planation. Part -- Gifts Su~o Gift Tax. Gifts less~anization, medical, and educational exclusions -- see instructions A B Item · Donee's name and address C D number · Relationship to donor (if any) Donor's adjusted Date · Description of gift basis of gift of gift · If the gift was made by means of a trust, enter trust's identifying number and aftach a copy of the trust instrument · If the gift was of securities, give CUSIP number See Schedule attached Total of Part I (add amounts from Part 1, column E) E Value at date of gift 39 93 A Item number Part 2 -- Gifts That are Direct Skips and are Subject to Both Gift Tax and Generation-Skipping Transfer Tax. You must list the gifts In chronological order. Gifts less political organization, medical, and educational exclusions -- see instructions. (Also list her, subject only to the GST tax at this time as the result of the termination of an "estate tax inclusion period." See instructions. B · Donee's name and address · Relationship to donor (if any) · Description of gift · II the gift was made by means of a trust, enter trust's identifying number and attach a copy of the trust instrument · If the gift was of securities, give CUSIP number C Donor's adjusted basis of gift Total of Part 2 (add amounts from Part 2, column E) Part 3 -- Taxable Gift Reconciliation I Total value of gifts of donor (add totals from column E of Parls I and 2) 2 One-half of items ............................. -- attributable to spouse (see inslructions) . 3 Balance (subtract line 2 from line 1) 4 Gifts of spouse to be included (from Schedule A, Part 3, line 2 of spouse's return -- see instructions) ....... If any of the gifts included on this line are also subject to the generation-skipping transfer tax, check here I~ ~ and enter those gifts also on Schedule C, Part 1. 5 Total gifts (add lines 3 and 4) ........................................................ 6 Total annua exc us ons for g fts sted on Schedule A (including line 4, above) (see instructions) ........... 7 Total included amount of gifts (subtract line 6 from line 5). Deductions (see instructions) ........................................ on items of Schedule A .............. 0 9 Exclusions attributable to gifts on line 8 ................................ 0 10 Marital deduction -- subtract line 9 from line 8 .......................... 0 11 Charitable deduction, based on items less exclusions ..... 0 12 Total deductions -- add lines 10 and 11 13 ................................ Subtract line 12 from line 7 ............................................................. 14 Generat on-sk pp ng transfer taxes payable with this Form 709 (from Schedule C, Part 3, col. H, Total) ...... 15 Taxable gifts (add lines 13 and 14~). Enter here and on line I of the Tax Computation on page 1 ........... (If more space is needed, attach additional sheets of same size.) CAA 8 7092 NTF 19422 GLD 5852 D Date of gift direct skips that are E Value at date of gift 0 39~932 0 39/932 0 39r932 39f932 0 0 0 0 0 MARY S KRAMER SSN: 184-36-6747 SCHEDULE A -- Part 1 Gifts Subject Only to Gift Tax A Item No. B Donee's name, relationship to donor, address, and description C Donor' s Adj. Basis 2 OTHER GI~TS ANN K HOFFER (DAUGHTER) 315 W WILLOW STRk~TF CARLISLE, PA 17013 -- 110 SH DOW CH~b[[CAL CO COMSK)N STK G~O~GE HOFFER (SON-IN-LAW) 312 W WILLOW STREET CARLISLE, PA 17013 110 SH DOW CH~I~ICAL ~N STK WIT,T,TAM A KRAMER (SON) 16648 NARROWS DRIVE JUPITER, FL 33477 110 SH D(~ CH]D,IICAL CO1T~N STK HEATHER HAT.T, KRAMER (DAUGHTER-:U4-LAW) 16648 NARROWS DR/VE JUPITER, FL 33477 110 SH DOW C~q~I~ COMMON STK 614 614 614 614 D Date of Gift 12/16/98 12/16/98 12/16/98 12/16/98 Page E Value of Gift 9,983 9,983 9,983 9,983 39,932 Form ?0~ (1998I JS~EDUEE!AI Computation of Taxable Gifts (continued) Paqe 3 16 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 8 of Schedule A.) If a trust (or other property) meets the requirements of qualified lerminable interest properly under section 2523(0, and a. The trust (or other proper%,) is listed on Schedule A, and b. The value of the trust (or other property) is entered in whole or in part as a deduction on line 8, Part 3 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest proper%/ under section 2523(0. If less than the entire value of the trust (or other property) that the donor has included in Part I of Schedule A is entered as a deduction on line 8, the donor shall be considered to have made an election only as to a fraction of the trust (or other proper%,). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on line 10 of Part 3, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Part I of Schedule A. tf you make the QTIP election (see instructions for line 8 of Schedule A), the terminable interest property involved will be included in your spouse's gross estate upon his or her death (seclion 2044). If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, he or she will be considered to have made a transfer of the entire property that is subject Io the gift tax (see Transfer of Certain Life Estates on page 3 of the instructions). 17 Election Out of QTIP Treatment of Annuities -~ r---] ,,~ Check here if you elect under section 2523(f)(6) NOT to treat as qualified terminable interest property any j~)~i'~t and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest proper%, under section 2523(~). (See instructions.) Enter the item numbers (from Schedule A~) for the annuities for which you are makin~l this election ~, J$~EDUEEiBJ Gifts From Prior Periods If you answered "Yes" on line 11a of page 1, Part 1, see the Instructions for completing Schedule B. If you answered "No," skip to the Tax Computation on )a~e 1 (or Schedule C, If applicable). A B C D Amount of unified Calendar year or Amount of specific E calendar quarter Internal Revenue office credit against gift tax exemption for prior Amount of (see instructions) where prior return was filed for periods after periods ending before taxable gifts December 31, 1976 January 1, 1977 1997 PHILADk-~,PH/_A 635 3,525 1 Totals for prior periods (without adjustment for reduced specific J exemption)J ~- 635 0 3 ~ 525 2 Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000 ................ 2 0 3 Total amount of taxable gifts for prior periods (add amount, column E, line 1, and amount, if any, on line 27. (Enter here and on line 2 of the Tax Computation on page 1.1. 3 3~ 525 onal sheets of same s~ze.) CAA 8 7093 NTF 19423 GLD 5850 Copyright Forms Software Only, 1998 Nelco Form 709 United States Gift (& Generation-Skipping Transfer) Tax Return I (Rev. December 1996) (Section 6019 of the Inlernal Revenue Code) (For gifts made after December 31 1991) OMB No. 1545~0020 Department of the Treasury Calendar year 19 97 ' Internal Revenue Serv,ce · See se_.~arate Instructions. For ~e the Instructions fo~ I Donor's first name and middle initial .N[Z~z~¥S ~~ last name 3 Donor's social security number P 4 Address (number, street, and apartment number) 184--36--6747 A 327 ~ '~I~ ~)O_~D 5 Legalresidence(domicile)(county&state) R 6 City, state, and ZiP code C-ff'-]J"~]~T-,~7~'~I'D_z PA C_~Sr_J~ PA 17013 7 Citizenship [] us 8 If the donor died during the year, check here · and enter date of death , · Ye: No 9 If you received an extension of time to file this Form 709, check · [] & attach the Form 4868, 2688, 2350, or extension letter 10 Enter the total number of separate donees listed on Schedule A -- count each ~ once... · 1 1 la Have you (the ~ ~-re~ ~ed a ~ any other year? If answ~'r is No, do not complete line 11 b,. 1 lb If the answer to tine 11 a is 'Wes," has your address chan~ou last filed Form 709 (or 709_._____~A)? .................. 12 Gifts by husband or wife to third parties. -- Do you consent to have the gifts (including generation-skipping transfers) made by you and by your spouse to third parties during the~calendar year considered as made one-half by eac~h of you? (See instructions.) (If the answer is '"Yes," the following information must be furnished and your spouse must sign the consent shown below. If the answer Is "No," sk_~llnes 13-18 and go to Schedule A...~_. Name of consentin.=q._~ouse 114 SSN T 1 G E N E R A L N F O R M A T O N A C H E C K or M O N E Y O R 13 15 16 Wer.__~e .)~.~ _mar_tried. to o n.___~e a n__~ot her du ri n the entire calendar year? (see instructions). If answer to 15 ~s "No," check whether widowed & lye date (see inst ) Will a_.gift tax return/or this calendar year be filed by our spouse? ~ . 18 Consent of Spouse -- I consent to have gifts (& generation-skipping transfers)made by me and by my spouse to third parties duri~'g ca~end-~--r year considered as made one-half by each of us. We are both aware of joint & several liability for tax created by execution of this consent. Consenting signature · I Enter the amount from Schedule A, Part 3, line 15. Date · ........................................ 3r 525 2 Enter the amount Irom Schedule B, line 3 .............................................. 3 Total taxable gi~ts (add lines I and 2) ............................................... 0 4 Tax computed on amount on ne 3 (see Tab e for Computing Tax in separate instructions) ......... 3 r 525 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) ......... 635 6 Balance (subtracl line 5 from line 4) ............................... 0 7 ................. 635 Maximum unified credit (nonresident aliens, see instructions) ................................ 8 Enter the unified credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) ........ 192,800.00 9 0 Balance (subtract line 8 from line 7) ................................................... r0 Enter 20% (.20) of the amount a owed as a specific exemption for gifts made after September 8, 1976, 192. f 800 and before January 1, 1977 (see instructions) ............................................ 11 Balance (subtract line 10 from line 9) ................................... 0 12 Unified credit (enter the smaller of line 6 or line 11) ............ - ...... i. ii. i. i. '. iiiiiiiii 192r 800 13 Credit for foreign gift taxes (see instructions) ............................................. 635 o 14 Total credits (add lines 12 and 13) .................................................... 15 Balance (subtract line 14 from line 6) (do not enter less than zero) ......................... -- 635 0 16 Generation-sk pp ng transfer taxes (from Schedu e C, Part 3, col. H, Total) ...................... 0 17 Total tax (add lines 15 and 16) ........................................................ 0 18 Gift and generation-skipping transfer taxes prepaid with extension of time to file ................. 0 19 If line 18 Js less than line 17, enter BALANCE DUE (see instructions) ........................... 0 20 If line 18 is Ireater than line 17, enter AMOUNT TO BE REFUNDED Under penalties of perjury I declare that I have examined this return, including any accompanying schedules and statements and to the best© of my knowledge and belief it is true, correct, and complete. Declaraiion of preparer (other than donor) is based on all information ot which preparer has any knowledge. Donor's D I sic~nature · ~E I Preparer's n / signature H J (°ther than donor)· ~'~ L/'-) f..~ .,~.....~ ~ E / Preparer's ~ R /address ]~)~q[ &~;~.'.L'I'J~,' C~AS, p O BOX 668 L~' (other than ct .... )· CARI~SL~. PA 17013 For Paperwork Reduction Act Notice, see page 1 of the separate Instructions for this form. CAA 7091 NTF 8518 Copyright Forms Software Only, 1996 Nelco, Inc. N967091 Date · Form 709 (Rev. 12-96) utation of Taxable Gifts Doe., the value of a_~_.y_ item listed on Schedule A reflect an__..~.y valuation discount? If the answer is '~'es," see instructions ......... Part -- Gifts Subject Onl______~y to Gift Tax. Gifts less political o._rgan zation, medical, and education~ A B -- Item · Donee's name and address C number · Relationship to donor (if any) Donor's adjusted · DesCription of gift basis of gift · If thegift was made by means of a trust, enter trust's identi~,ing number and attach a copy of the trust instrument · If the gift was of securities, give CUSIP number Total of PaR 1 (add amounts from Part 1, column E) exclusions -- see instructions D E Date Value at of gift date of gift Part 2 -- Gifts That are Direct Skips and are Subject to Both Gift Tax and Generation-Skipping Transfer Tax. You must list the gifts In chronological order. Gifts less political organization, medical, and educational exclusions -- see instructions. (Also list here direct skips that are subject only to the GST tax at this time as the result of the termination of an "estate tax inclusion period." See instructions.) A Item numbe B · Donee's name and address · Relationship to donor (if any) · Description of gift · If the,gift was made by means of a trust, enter trusts identifying number and attach a copv of the trust instrument · If the gift was of securities, give CUSIP number LAUREN KRAMER (GRANDDAUGHTER) 16648 NARROWS DR JUPITER, FL 33477 20O SH COCA COLA STOCK C Donor's adjusted basis of gift 1,125 D Date of gift Total of Part 2 (add amounts from Part 2, column E_._~_) Part 3 -- Taxable Gift Reconciliation I Total value of gifts of donor (add totals from column E of Parts 1 and 2) 2 One-hatFof items ............................. attributable to spouse (see instructions) 3 Balance (subtract line 2 from line 1) ................................................... 4 Gifts of spouse to be included (from Schedule A, Part 3, line 2 of spouse's return -- see instructions) ....... If any of the gifts included on this line are also subject fo the generation-skipping transfer tax 5 here I~ [] and enter those gifts also on Schedu e C, Part 1. check Total gifts (add lines 3 and 4) ................... 6 Total annual exclusions for ........................................... gifts listed on Schedule A (including line 4, above) (see instructions) ........... 7' Total included amount of gifts (subtract line 6 from line 5). Deductions (see instructions) ........................................ 8 Gifts of Jnterests to spouse for which a marital deduction will be claJmed, based l~iI on items of Schedule A ............. 9 Exclusions attributable to gifts on line 8 ............................. - 0 10 Marital deduction -- subtract line 9/rom line 8 .......................... 0 11 Charitable deduction, based on items less exclusions ..... 0 12 Total deductions -- add lines 10 and 11. Subtract line 12 from line 7 ........................................................ 14 Generat on-sk pp ng transfer taxes payab e w th th s Form 709 (from Schedule C, Part 3, col. H, Total) ...... 15 Taxable i?q.~.dd lines 13 and 14). Enter here and on line I of the Tax Computation on page 1 (If more space is needed, attach additional sheets of same size.) c~ 7092 NTF 8519 Copyright Forms Software Only, 1996 Ne;co, Jrlc. N967092 E Value at date of gift 05/21/97 13,525 13 ~ 525 0 13 t 525 0 13f525 10/000 3/525 0 3 / 525 0 ~U ration of Taxable Gifts 16 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 8 of Schedule A.) If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(0, and a. The trust (or other property) is listed on Schedule A, and b. The value of the trust (or other property) is entered in whole or in part as a deduction on line 8, Part 3 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under section 2523(f). If less than the entire value of the trust (or other property) that the donor has included in Par1 1 of Schedule A is entered as a deduction on line 8, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on line 10 of Part 3, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Part 1 of Schedule A. If you make the QTIP election (see instructions for line 8 of Schedule A), the terminable interest property involved will be included in your spouse's gross estate upon his or her death (section 2044). If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax (see Transfer of Certain Life Estates on page 3 of the instructions). 17 Election Out of QTIP Treatment of Annuities -- [-~,~ Check here if you elect under section 2523(f)(6) NOT to treat as qualified terminable interest property any joint and survivor annuities t-'~at are reported on Schedule A and would otherwise be treated as qualified terminable interest propertY'under section 2523(f). (See instructions.) E.nt~e.r the i!ere.numbers from Schedule A) for the annuities for which are makin.~.this · ~~ Fr~i~'~ ~'e~ ~ election If you answered "Yes" on line 11a of page 1, Part 1, see the Instructions for completing Schedule B. If you answered "No," skip to the Tax Co , ,~^ ,.,u,.pu,.~uon on )a~le 1 (or Schedule C, If applicable). - ........ A C Calendar year or B Amount of unified Amount o[~specific ' E calendar quarter Internal Revenue office credit against gift tax exemption for prior Amount of (see instructions) where prior return was filed for periods after periods ending before December 31, 1976 January 1, 1977 taxable gifts 1 Totals for prior periods (without adjustment for reduced specific exemption) 1 2 Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000 ................ 2 3 Total amount of taxable gilts for prior periods (add amount, column E, line 1, and amount, if any, on line 2). (Enter here and on line 2 of the Tax Computation on page 1.). more space is needed, attach additionnl _~h~t~ nf r~nr-r~ o;~ ~ ................................ 3 ze.) CAA 7093 NTF 8521 Copyright Forms Software Only, 1996 Nelco, Inc. N967093 utation of Generation-Ski~_.~g Transfer Tax Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (including value and exemptions claimed) on Schedule C. Part I -- Generatl~Transfers A Item No, (from Schedule Part 2, col._L~_ B Value (from Schedule A, Part 2, col~ If you elected gift sphtting and your spouse was required to file a separate Form 709 (see the instructions for "Split Gifts"), you must enter ali of the gifts shown on Schedule A, Part 2, of your spouse~-Form 709 here. In column C, enter the item number of each gdt in the order it appears in column A of your spouse's Schedule A, Part 2. We have preprmted the prefix "S-" to distinguish ycur spouse's item numbers from your own when you complete column A of Schedule C, Part 3. In column D, for each gift, enter the amount reported in column C, Schedule C, Part 1, of your spouse's Form 709, C Split Gifts (enter 1/2 of col. B) (see instructions[___ Split gifts from spouse's Form 709 (enter item number) S- S- S- S- S- S- D Subtract col. C from col, B Value included from spouse's Form 709 E Nontaxable portion of transfer lO oz_9~o~ Nontaxable portion of transfer F Net Transfer (subtract col. E from col. D) Net transfer (subtract col. E from col, D) ..S- Part 2 -- GST Exemption Reconciliation (Section 26317 and Section 2652(aX31 Election Check box · LJ if you are making a section 2652(a)(3) (special QTIP) election (see instructions) Enter the item numbers (from Schedule A) of the gills for which you are making this election · 1 Maximum allowable exemption ................................................................ 2 7 Exem[~tion available for future transfers [subtract line 6 from line 3) Part 3 -- Tax Computation -- A B C D E-- F Item No. Net transfer Inclusion Ratio, Maximum (from (from Schedule C, GST Exemption Divide col, C subtract col. D Estate Sch. C, Part 1) Part 1, col. F) Allocated by col. B ~ from 1.000) Tax Rate 1 3 5_z_~.~__25 3 5._~25 1. 000 O. 000 55% (.55______D 55% (.5 55% (.55____L 55% (.55.._.__._._Z) Total exert )tion claimed. Enter ~ here anc on line 4, Part 2, Total generation-skipping transfer tax. Enter here, on line above. May not exceed line 3, 14 of Schedule A, Part 3, and on line 16 of the Tax Part 2, above .............. 3 t 525 Computation on page 1 (If more space is needed, attach additional sheets of same size.) CAA 7094 NTF 8522 Copyright Forms Software Only. 1996 Nelco, Inc. N9670g4 Total exemption used for periods belore filing this return ............................................ 3 Exemption availabJe for this return (subtract line 2 from line 1) ........................................ 4 Exemption claimed on this return (from Part 3, col. C total, below) .................................. 5 Exemption allocated to transfers not shown on Part 3, below. You must attach a Notice of Allocation. (See instructions.) ............................................. ~ ................................ 6 Add lines 4 and 5 .......................................................................... 1~ 000~ 000 3~ 525 0 3~ 525 996 4_L.~75 G Applicable Rate (multiply col. E by col. F) O. 0000% H Generation-Skipping Transfer Tax (multiply col. B b col. G) 0 Form 706 (Rev. 8-2003) Estateof: MARY S KRAMER 184~36-6747 SCHEDULE A - Real Estate · For jointly owned property that must be disclosed on Schedule E, see the instructions on the reverse side of Schedule E. · Real estate that is part of a sole proprietorship should be shown on Schedule F. · Real estate that is included in the gross estate under section 2035, 2036, 2037, or 2038 should be shown on Schedule G. · Real estate that is included in the gross estate under section 2041 should be shown on Schedule H. · If you elect section 2032A valuation you must complete Schedule A and Schedule A-1 Item Alternate number Description valuation date Alternate value Value at date of death 1 RESIDENCE - 327 SPRINGVIEW RD, CARLISLE, 560,000.0C PA - ACTUAL SALE PRICE Total from continuation schedules or additional sheets attached to this schedule . 0.00 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at item 1.) .......... 560 000 0o JSA 3M8003 1.000 more space ~s needed, attach the continuation schedule from the end of this package or additional sheets of th~ same size.) (See the instructions on the reverse side.) Schedule A - Page 4 U S -EPARTM-' - ~ ~AN OMB NO. 2502-0265 M~ :L~¢;, / L~J~I~ t~UM~FR: C NOTE: Th~s fo~ ~S furnished to g/ve you a statement of actual seglement costs. Amounts pa¢d to and by the se~ement agent are shown. Items marked '[POC]' were paid outside the closing, they are shown here for mfo~at¢onal purposes and are not included in the totals. ~ 10 3/98 (HiGHLANDSPRINOViE PFDtHiGHLANDSPR~NGViE/tg) D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: Zane R. Highlands and Vicki L. Highlands 125 Hill Lane Newville, PA 17241 G. PROPERTY LOCATION: 327 Springview Road Carlisle, PA 17013 Cumberland County, Pennsylvania Estate of Mary S Kramer Ann K. Hoffer and William A. Kramer, II 327 Springview Road Carlisle, PA 17013 H SETTLEMENT AGENT: 25-1894310 Salzmann, Hughes & Fishman, PC Orrstown Bank P.O Box 250 Shippensburg. PA 17257 PLACE OF SETTLEMENT 95Alexander Spring Road, Suite 3 Carlisle, PA 17013 I. SETTLEMENT DATE: December 17, 2003 101 Contract Sales Price 102 Personal Property !03. Settlement Charges to Borrower (Line 1400) 104 105. 12/17/03 106 Taxes to 12/31/03 107 School Taxes 12/17/03 to 07/01/04 108. Assessments to 109 110. 1!1. 12 120. GROSS AMOUNT DUE FROM BORROWER AMOUNT: or earnest money 202. Principal Amount of New Loan(s) 203 Existing loan(s) taken subiect to '204. 205. -'-~ j 40~;.' pC;rrst;anCat 15,248.75 I I 403. - ~I 404. 500. REDUC~ 1,079,7201 30,00000 506. 501 Excess Deposit (See Instructions) 502. Settlement Charges to Seller (Line 1400) 503 Existing loan(s) taken subiect to first Mortgage second Morlqage 600,000.00 1,060,00000 208. Credit to Bu~/er for Window 1,00000 209. Credit to,~ut~r~ocr~ R~.do, n.. ....... _L 1,000.00 · ,.:~.= ...... ~, ~, .=.~ ~J~ ,belier 210. County/Twp. Taxes to 211. School Taxes to 212 Assessments to ?20. TOTAL PAID BY/FOR BORROWER ~00. CASH AT S.. -ETTLEMENT FROM/TO BORROWER: ~0._11 Gross Amount Due From Borrower (Line 120) '~u ~P_ai.d. By/For Borrower (Line 220) 03CAS~ ( X FROM) ( TO ) BORR'~--E'~ 66.13 4,405.25 )osit disb. as proceeds) 508. Credit to Buyer for Window 509. Credit to for Radon 510. County/Twp. Taxes 511. School Taxes 512. Assessments to to 1,064,471.38 574,650.00 1 000.00 1,00000 513. 514. 515. 516 Screen to Carlisle Glass Service I 206.70 518 519, 520. 632,000.O0 : 1 TO TAL REDUCTION AMOUNT DUE SELLER J 576,85670 i01 Gross Amount Due To Seller (Line 420) 602 Less Reductions Due Seller (Line 520) CASH ( X TO)( FROM) SELLER ER: t064~471.38 576,856.70) 487,614.68 Fgrm 706 (Rev. 8-2003) Estate of: MARY S KRAMER 184-36-6747 SCHEDULE B - Stocks and Bonds (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E. Item Description including face amount of bonds or number of shares and par Unit value Alternate Alternate value Value at date of death number value where needed for identification Give 9-digit CUSIP number, valuation date CUSIP number See Schedule attached Total from continuation schedules (or additional sheets) attached to this schedule.. 3., 64, 8,069.00 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at item 2.) ........... 1,648,069.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule B are in the separate instructions.) Schedule B - Page 12 JSA Estate of: MARY S KRAMER Item No. Description Schedule B -- Stocks and Bonds Unit Val. Alternate CUSIP Val. Date Alternate Value Page 2 184-36-6747 Value at Date of Death i ABBOTT LABS-2000 SHARES 2 BP AMOCO - 16,656 SH 3 BP AMOCO DIVIDEND 5/14/03 4 DOW CHEMICAL 480 SH 5 GEN ELEC - 17800 SH 6 3M - 2900 SH 7 US SAVINGS BOND-# M1661785HH 8 US SAVINGS BOND # M1661786HH 43.075 40.62 0.38 31.6 27.995 125.36 1000 1000 86,150.00 676,567.00 6,329.00 15,168.00 498,311.00 363,544.00 1,000.00 1,000.00 TOTAL. (Carry forward to main schedule) ...... 1,648,069.00 Form 706 {Rev 8-2003) Estate of: MA~¥ S ~R 184-36-6747 SCHEDULE C - Mortgages, Notes, and Cash (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) Item Alternate number Description valuation date Alternate value Value at date of death I CASH IN SAFE DEP BOX 400.0(] 2 ORRSTOWN CHECKING ACCOUNT - 106001840 2,805.00 3 SUNTRUST CHECKING ACCOUNT - 0398005821908 900.00 4 EVERGREEN MONEY MARKET FUND-WACHOVIA 17,787.00 Total from continuation schedules (or additional sheets) attached to this schedule.. 0.00 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at item 3.) ........... 21,892.00 JSA 3M8009 1 000 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) Schedule C - Page 13 MARY S KRAMER 327 S PRINGVIEW CARLISLE PA 17013 6/10/03 PRIMARY ACCOUNT ENCLOSURES Page 1 106001840 WE PUT THE LOW IN LOANS! ASK AJ3OUT OUR SPECIA/~ LOW P~ATE HOME EQUITY LINE TODAY! CALL 1-888-ORRSTOWN ABOUT THIS LIMITED TIME OFFER! CHECKING ACCOUNTS ACCOUNT TITLE MARY S KRAMER CARRIAGE CLUB OPP W/SAFE ACCOUNT N-LTMBER PREVIOUS BALANCE 1 DEPOSITS/CREDITS 12 CHECKS/DEBITS SERVICE FEE INTEREST PAID CURRENT BALANCE 106001840 4,595.99 454.80 5,050.79 .00 .37 .00 CHECK SAFEKEEPING Statement Dates 5/12/03 thru DAYS IN THE STATEMENT PERIOD AVERAGE LEDGER AVERAGE COLLECTED Interest Earned Annual Percentage Yield Earned 2003 Interest Paid 6/10/03 30 3,033.12 3,021.30 .37 0.15% 2.97 ACTIVITY IN DATE ORDER DATE DESCRIPTION 5/13 CHECK 894 5/14 CHECK 891 5/14 CHECK 893 5/15 CHECK 898 5/15 CHECK 897 5/15 CHECK 895 5/15 CHECK 892 5/20 DEPOSIT 5/22 CHECK 899 5/22 CHECK 901 5/22 CHECK 900 5/29 CHECK 902 6/10 Interest Deposit TP~ACE NO AMOUNT 010012520 100.70- 030072940 768.17- 030102940 115.00- 060169230 720.49- 060169240 43.30- 060169250 5.00- 030078960 38.70- 060205330 454.80 010010730 131.18- 030080970 39.07- 030058160 27.05- 030101400 36.00- 050231030 .37 3,026.50- 6/10 CLOSE INTEREST BEARING ACCOUNT 050231030 BALANCE 4,495.29 3,727.12 3,612.12 2,891.63 2,848.33 2,843.33 2,804.63 3,259.43 3,128.25 3,089.18 3,062.13 3,026.13 3,026.50 .00 SUNTRUST BANK P 0 BOX &22227 ORLANDO FL 32862-2227 Page 1 of 1 63/B10/0175/0 /~0 0598005821908 07/18/2003 $ UST h,,llh,,llh,,,,,Ih,lhhh,,h,hlh,,hhlh,,Ih,,,h,II MARY S KRAMER 327 SPRINGVIEW RD CARLISLE PA 17013-9~65 Account Statement questAons? Please call 1-800-786~8787 THANK YOU FOR BANKING WITH SUNTRUST. TO LEARN MORE ABOUT HOW SUNTRUST CAN MEET YOUR FINANCIAL SERVICES NEEDS, PLEASE VISIT OUR WEB SITE AT WWW.SUNTRUST.COM. Account Summary Account Type HORIZON 50 CHECKING Account Number 0398005821908 Stalement Period 06/18/2003 - 07/18/2003 Description Amount Description Amount Beginning Balance $900.39 Average Balance $406.62 Deposils/Credits $.00 Average Collected Balance $406.62 Checks $.00 Number of Days in Statement Period 31 Withdrawals/Debits $900.39 Ending Balance $.00 Withdrawals/ Date Amount Description Debits Paid 07/02 900.39 CLOSING DEBIT Withdrawals/Debits: 1 Balance Activity History Date 06/18 Balance 900.39 Collected Balance 900.39 Date 07/02 Balance .00 Collected Balance .00 CAPAccouN STATEMENT 5/01/2003 thru 5/31/2003 WY31 4 Wl R P 22,86~ MARY S KRAMER CAP Account number: Investment Account number: Activity__Summary 9O7O75O996 49149315 $ 3,043.65 Additions to Cash Month To Date Year to Date __~!posits 0.00 0.00 Income and Short Term Dist__.~ributions 197.68 664.01 Proceeds from Securities Sold and Redeemed 15,503.16 Other Additions 8~ Total Additions to Cash 0.00 0.00 $15,700.84 Opening Evergreen Money Market Fund S1 $89,407.30 Subtractions fr__9om Cash ATM and Check Card Withdrawals Checks and Other Withdrawals 0.00 0.00 Securities P_~.u rchased Other Su..._~btractions Total Subtractions from Cash Closing Evergreen Money Market Fund S1 Portfolio Holdings 1_~,.6 535.16 100_..,_258.44 0.00 0.00 0.00 160.00 $16,535.16 $100,418.44 $ 2,209.33 Investments in stocks, bonds, mutual funds and other securities are offered through WACHOVIA SECURITIES, INC. This section includes estimated unrealized gains or losses for vour information only and should not be used for tax purposes. If acquisition information is not available, the ain/Ioss information may not be displayed and section and summary t~ls may not reflect your complete portfolio. Cost basis Information provided by the account owner is not veri~iZed by First Cleating Corporation and should not be relied upon for legal or tax purposes. Bonds purchased at a premium or O. I.D. (Original Issue Discount) will be carried at the original cost basis. Factored bonds (GNMA, CMO, etc.) will be adjusted for paydown of principal. Systematic investments in mutual funds an~reinvested dividends for mutual funds and stocks have been consofidated for each position. Unit cost data for systematic investments and dividend reinvestment securities is provided for informational purposes only and is a non-weiahted average. To update your cost information or provide omitted cost information, contact your Financial Advisor. Estimated Annual Income reflects the estimated amount you would e~rn on a security if your current position and its related income remained constant for a year. Estimated Annual Yield reflects the current estimated annual income divided by the current value of the security as of the statement closing date an¢ refers to dividends and interest income only. Typically, it does not reflect total return. Portfolio Holdings continued on next page '02040019810C0' RBMRW1PQ Brokerage accounts are carried by First Clearing Corporation, member NYSE and SIPC. page 4 of 7 CAP^ccou STATEMENT 5/0112003 thru 5/31/2003 WY31 6 Wl R P 570. MARY S KRAMER CAP Account number: Investment Account number: 9070750996 4914931~5 Detail of Realized Gain/Loss YTD continued Description Subtotal BELLSOUTH CORP Quantity 1,100.00000 600.00000 Acquisition Date Acquisition Cost 0.00 Sale Date 12/02/2002 Not available 1/02/2003 Sale Proceeds 40,775.74 15,802.57 Real,ed Gain/Loss 0.00 Not available GENERAL ELECTRIC COMPANY Subtotal Total- Common Stock Total - Realized _Gain/Loss YTD 600.00000 545.00000 1,145.00000 3/20/2003 Not available" 4/17/2003 3/20/2003 Not available 5/12/2003 0.00 -so.oo _So.oo 16,661.82 15,503.16 32,164.98 _.~.~_743.29 8.~_~743.29 Not available Not available 0.00 Activl b~~~,~~ Additions to Cash Income and Short Term Distributions Account Date Type Transaction ~CASH DIVIDEND 5/3O Descriptior~ ABBOTT LABORATORIES 051503 800 CAP ACCOUNT INTEREST/DIVIDEND Amount Total - Income and Short Term Distributions Account Activity continued on next page 1.68 $197.68 *03040019810OO' RBMRW1PQ Brokerage accounts are carried by First Clearing Corporation, membei' NYSE and SIPC. page 6 of 7 WA(UI-IOVI~ / CAP^ccouNT MARY S KRAMER CAP Account number: Investment Account number: STATEMENT 5/01/2003 thru 5/31/2003 WY31 7 W1 R P 9070750996' 49149315 ActivityDetail b Ca~ continued Proceeds from Securities Sold and Redeemed Account Date Type Transaction Description Quantity Price Amount ~CASH SALE GENERAL ELECTRIC COMPANY 545.00000- 28.9600 Total - Proceeds from Securities Sold and Redeemed ~ Total Additions to Cash $15,503.16 $15,700.84 Subtractions from Cash Checks and Other Withdrawals Transaction Type/ Date Check Number Description Expense  Tracto'ng Category Amount 1029 DEBORAH PIPER TAX COLLECTOR 5/21 1030 BETRA ~ 5/21 1031 MARY WINDOWMAKER 'T 14,579.50 Total. Checks and Other Withdrawals 1,000.00 $16,535.16 Other Investment Activity* Account Date Type Transaction Description Quantity Price Amount 5/14 BROKERAGE CREDIT 15,503.16 5/15 BROKERAGE CREDIT * These transactions should not be used for account reconciliation. 196.00 Brokerage accounts are carried by First Clearing Corporation, member NYSE and SIPC. page 7 of 7 Form 706 IRev 8-20031 Estate of: ~,RY s ~AAZ,,~R 184-36-6747 SCHEDULE D - Insurance on the Decedent's Life You must list all policies on the life of the decedent and attach a Form 712 for each Item Alternate number Description valuation date Alternate value Value at date of death I PENN ~UTUAL INS CO POLICY # 5040319 - 0.00 DECEDENT HAD NO INCIDENTS OF OWNERSHIP 2 PENN MUTUAL INS CO POLICY # 6502549 - 0.00 DECEDENT HAD NO INCIDENTS OF OWNERSHIP 3 PENN MUTUAL INS CO POLICY # 6641280 0.00 DECEDENT HAD NO INCIDENTS OF OWNERSHIP 4 NEW YORK LIFE IN POLICY # 25057293 27,448.00 Total from continuation schedules (or additional sheets) attached to this schedule.. 0.00 TOTAL. (Also enter on Part 5, Recap tulation, page 3, at item 4.) ........... 27,448 00 more s~ac., i~ np~d~d =tt=~-h th ..... ; .................. ' uation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) JSA Schedule D - Page 15 712 R,v ^ugu,, 994 Life Insurance Statement Department of the Treasury Internal Revenue Service Decedent--insured (To Be Filed by the Executor ~th United States Estate Tax Return, Form 706 or Form 706-NA) 1 Decedent's first name and middle initial 1 2 Decedent's last name MARY. S rKRAMER 5 Name and address of insurance company 3 Decedent's social security no. (if known)~ 4 Date of death 161-34-4126 !05/17/200:3 _~nn Mutual Life Ir~surance Company. Philadelphia, Pa, 19172 6 Type of policy ' - - _Traditional Whole Life 8 Owner's name. If decedent is not owner, / 9 Date issued attach copy of application. .ANN KRAMER ~08/13/1964 12 Value of the policy at the 13 Amount of premium (see instructions) time of assignment 7 Policy number 5040319 10 Assignor's name. Attach copy of / 11 Date assigned assignment. 4 Name of beneficiaries WILLIAM A KRAMER II. ANN K HOFFEF~ 15 Face amount of policy 16 Indemnity benefits 17 Additional insurance 18 Otherbenefits 19 Principal of any indebtedness to the company that is deductible in determining net proceeds 20 Interest on indebtedness (line 19) accrued to date of death ' ' 21 Amount of accumulated dividends ~_$$ ~_~.~. 22 Amount of post-mortem dividends 23 Amount of returned premium IS 81 1'5 24 Amount of proceeds if payable in one sum IS 30 2R9 37 25 Value of proceeds as of date of death (if not payable in one sum) IS ' 26 Policy provisions concerning deferred payments or installments. Note: If other than lump-sum settlement is authorized for a surwving spouse, attach a copy of the insurance policy. 27 Amount of installments 28 Date of birth, sex, and name of any person the duration of whose life may measure the number of payments. 29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits 30 Basis (mortality table and rate of insterest) used by insurer in valuing installment benefits. 31 Was the insured the annuitant or beneficiary of any annuity contract issed by the company? [] Yes 32 Names of companies witch which decedent carried other policies and amount of such policies if this information is disclosed by your records. [] No The undersigned officer of the above-named insurance company hereby cedifies that this statemenl sets forth lrue and correcl information. Title ' Assistant Vice President, Customer Service Dale of Certification ° 7/10/2003 Instructions Papen,vork Reduction Act Nolice.-We ask for/he information on this form to carry out Ihe Inlernal Revenue laws of the Uniled States. You are required to give us the information. We need it to ensure that you are complying with lhese laws and to allow us to figure and collecl Ihe right amount of lax. The time needed to complete and file this form will vary depending on individual circumslances. The estimated average time is: Form Recordkeeping Preparing the form 712 18 hrs., 25 min. 18 min. If you have comments concerning the accuracy of these time estimates or ;uggeslions for making this form more simple, we would be happy to hear from ou. You can write to both the IRS and the Office of Management and Budget al the addresses lisled in the instructions of the lax return with which this form is filed. DO NOT send the tax form to either of these offices. Instead, return it to the execulor or representative who requested it. Statement of Insurer.-This slalement must be made, on behalf of the insuranc company that issued the policy, by an officer of the company having access to the records of the company. For purposes of Ibis statement, a facsimile signalure may be used in lieu of a manual signature and if used, shall be binding as a manual signature. Separale statements.-File a separale Form 712 for each policy. Line 13.-Report on line 13 the annual premium, not the cumulative premium to date of death. If death occurred after the end of the premium period, report the last annual premium. 712 (Rev August 1994) Department of the Treasury Internal Revenue Service Life Insurance Statement OMB No 154~0022 Decedent--Insured (To Be Filed by the Executor With United States Estate Tax Return, Form 706 or Form 706-NA) 1 Decedent's first name and middle initial [2 Decedent'slastname 13 Decedent's social security no. (if known) 14 Dateofdeath MARY. S /KRAMER /161-34-4126 105/17/2003 5 Name and address of insurance company Penn Mutual Life Insurance Company, Philadelphia. Pa. 19172 6 Type of policy Traditional Whole Life 8 Owner's name. If decedent is not owner, / 9 Date issued attach copy of application. WILLIAM A KRAMER 2ND ESQ /04/24/1976 12 Value of the policy at the / 13 Amount of premium (see instructions) time of assignment 15 Face amount of policy ~ 16 Indemnity benefits 7 Policy number 8502549 10 Assignor's name. Attach copy of assignment. 14 Name of beneficiaries WILLIAM A KRAMER II, ANN K HOF 17 Additional insurance 18 Other benefits 19 Principal of any indebtedness to the company that is deductible in determining net proceeds 20 Interest on indebtedness (line 19) accrued to date of death 21 Amount of accumulated dividends 22 Amount of post-modem dividends 23 Amount of returned premium 24 Amount of proceeds if payable in one sum 25 Value of proceeds as of date of death (if not payable in one sum) 26 Policy provisions concerning deferred payments or installments. Note: ff other than lump-sum settlement is autho#zed for a surv~ving spouse, attach a copy of the insurance poficy. 27 Amount of installments 28 Date of birth, sex, and name of any person the duration of whose life may measure the number of payments. 29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits 30 Basis (modality table and rate of insterest) used by insurer in valuing installment benefits. 11 Date assigned -'ER $1R.RRn nn $16.76.q 11 $ 599 87 r)5 $48.96 $687.50 $31,959 65 $ 31 Was the insured the annuitant or beneficiary of any annuity contract issed by the company? [] Yes [] No 32 Names of companies with which decedent carried other policies and amountof such policies if this information is disclosed by your records. The undersigned officer of the above-named insurance company hereby certifies thai this statement sets forlh true and correct information. Title ° Assistant Vice President, Customer Service Date of Certification ° 7/10/2003 Instructions Papen,vork Reduction Act Nolice.-We ask for the information on this form Io carry out the Internal Revenue laws of Ihe United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amounl of tax. The time needed to complele and file Ihis form will vary depending on individual circumslances. The estimated average lime is: Form Recordkeeping Preparing the form 712 18 hrs., 25 min. 18 min. If you have comments concerning the accuracy of these time estimates or ;uggestions for making lhis form more simple, we would be happy to hear from ~ou. You can write to both the IRS and the Office of Management and Budget al the addresses listed in Ihe instructions of the tax return with which this form is filed. DO NOT send the tax form Io eilher of these offices. Instead, return it to lhe executor or representative who requesled it. Statement of Insurer.-This statement must be made, on behalf of lhe insuranc company thal issued the policy, by an officer of the company having access to the records of the company. For purposes of lhis stalement, a facsimile signature may be used in lieu of a manual signature and if used, shall be binding as a manual signature. Separale statements.-File a separate Form 712 for each policy. Line 13.-Repod on line 13 the annual premium, not the cumulalive premium to dale of death. If death occurred after the end of Ihe premium period, reporl Ihe last annual premium. Forf~ 712 / ev ,.gust,gg, Life Insurance Statement Department of the Treasury Internal Revenue Service Decedent--Insured (To Be Filed by the Executor With United States Estate Tax Return, Form 70( 1 Decedent's first name and middle initial MARY, S 5 Name and address of insurance company 2 Decedent's last name KRAMER 3 Decedent's social security no (if known) 161-34-4126 OMB NO 1545~0022 or Form 706-NA) 4 Date of death 05/17/2003 Penn Mutual Life Insurance Company. Philadelphia. Pa, 19172 6 Type of policy ' ' ' Traditional Whole Life 8 Owner's name. If decedent is not owner, / 9 Date issued attach copy of application. WILLIAM A KRAMER 2ND ESQ 108/13/1978 12 Value of the policy at the / 13 Amount of premium (see instructions) time of assignment 15 Face amount of policy 16 Indemnity benefits 17 Additional insurance 18 Other benefits 7 Policy number 6641280 10 Assignor's name. Attach copy of assignment. 14 Name of beneficiaries WILLIAM A KRAMER II, ANN K HOF 19 Principal of any indebtedness to the company that is deductible in determining net proceeds 20 Interest on indebtedness (line 19) accrued to date of death 21 Amount of accumulated dividends 22 Amount of post-modem dividends 23 Amount of returned premium 24 Amount of proceeds if payable in one sum 25 Value of proceeds as of date of death (if not payable in one sum) 26 Policy provisions concerning deferred payments or installments. Note: If other than lump-sum settlement is authorized for a sur~fving spouse, attach a copy of the insurance poficy. 27 Amount of installments 28 Date of birth, sex, and name of any person the duration of whose life may measure the number of payments. 29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits 30 Basis (mortality table and rate of insterest) used by insurer in valuing installment benefits. 11 Date assigned -'ER $ .'"4~ Aq_q .q(3 $ $ ~R,?R7 71 $ $ $ $ $1 232 80 $1,108 7,5 $ 78.528 66 $ 31 Was the insured the annuitant or beneficiary of any annuity contract issed by the company? [] Yes 32 Names of companies with which decedent carried other policies and amount of such policies if this information is disclosed by your records. [] No The undersigned officer of the above-named insurance company hereby certifies that this statement sets forth true and Correcl information. Title ° Assistant Vice President, Customer Service Date of Certification ° 7/1 0/2003 Instructions Paperwork Reduction Acl Nolice.-VVe ask for lhe information on lhis form to carry out the Internal Revenue laws of the United States, You are required to give us lhe information. We need it to ensure that you are complying with these laws and to allow us to figure and collect Ihe right amount of tax. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Form Recordkeeping Preparing the form 712 18 hrs., 25 min. 18 min. If you have commenls concerning the accuracy of lhese lime estimales or ;uggeslions for making this form more simple, we would be happy to hear from rou. You can wrile to bolh the IRS and the Office of Managemenl and Budget at the addresses listed in the instructions of lhe lax return with which Ihis form is filed. DO NOT send the tax form Io either of these offices. Instead, return it to lhe executor or representative who requested it. Statement of Insurer.-This statement must be made, on behalf of the insuranc company that issued the policy, by an officer of lhe company having access Io the records of lhe company. For purposes of this statemenl, a facsimile signalure may be used in lieu of a manual signature and if used, shall be binding as a manual signalure. Separale statemenls.-File a separate Form 712 for each policy. Line 13.-Report on line 13 Ihe annual premium, not the cumulative premium to date of dealh. If death occurred after the end of the premium period, report the last annual premium. (Rev September 1993) I LIFE INSURANCE STATEMENT Department of the Treasury Internal Revenue Service ~ Decedent--Insured (To be Filed with Federal Estate Tax Return, Form 706) VSCA3CA OMB No. 1545-0022 1 Decedent's first name and middle initial MARY S 5 Name and address of ~nsurance company 2 Decedent's last name KRAMER 3 Decedent's soc.sec.no. 14 Date of death 184-36-6747 05-17-03 NEW YORK LIFE INSURANCE COMPANY, 51 MADISON AVENUE, NEW YORK, N.Y. 10010 6 Kind of policy FPOO/L LIFE 8 Owner's name. Ir decedent is not the owner, please attach copy ot application. SAME AS INSURED 10 Assignor's name. Please aRach copy of assignment. 12 Value of the policy at the time of assignment. I 13 Amount of premium 14 Names of beneficiaries 14ILLIAM A KRAMER II , ANN K HOFFER 7 Policy number 25 057 293 9 Date issued 03--15--54 11 Date assigned 15 Face amount ot policy 16 Indemnity benefits 17 Additional insurance 18 Other benehts 19 Principal of any indebtedness to the company deductible in determining net proceeds 20 interest on indebtedness (item 19) accrued to date of death 21 Amount of accumulated dividends 22 Amount of post-mortem dividends 23 Amount ot returned premium 24 Amount of proceeds if payable in one sum 25 Value of proceeds as of date ot death {it not payable in one sum) 26 Policy provisions concerning deterred payments or installments. Note:If other than lump-sum settlement is author/zed for a surwving spouse, p/ease attach a copy of the Insurance policy. 27 Amount of installments 28 Date of birth, sex, and name of' any person the duration of whose life may measure the number of payments. 29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits 30 Basis (Mortality table and rate of interest) used by insurer in valuing installment benefits. 10,000.00 27,383.00 10,412.00 89.86 567.03 27,448.17 31 Was the insured the annuitant or beneficiary of any annuity contract issued by the comDanv'~ y 32 Names of companies with which decedent carried other policies and amount of such policies if this information is disclosed by your records. The undersigned orl'icer of the above-named insurance company hereby certifies that this statement sets forth true and correct information. Signature > ' / /~' Title > Assistant Vice President Date of Cerlification > 07-03-03 ~ Instructions Paperwork Reduction Act Notice.-- The Paperwork Reduction Act of 1980 Statement of Insurer. -- This statement must be made. on behalf of the says we must tell you why we are collecting this information, how we will use insurance company which issued the policy, b,,v an officer of the company it.and whether you have to give t to us. We ask for the information to carry out having access to the records of the company. ~-or purposes of this statement.a the Internal Revenue laws of the United Stales We need it to ensure that you facsimile signature may be used in lieu of a manual signature and if used. shall are complying with these laws and to allow us to figure and collect the right be binding as a manual signature. ' amount of tax. You are required to give uslhis information. Separate Statements.-- A separate statement must be filed for each policy. Form 712 (Rev. 9-83) · Form 706 (Rev. 8-2003) Estate of: Y,_ARY S ~R 184-36-6747 SCHEDULE E - Jointly Owned Property (If you elect section 2032A valuation, you must complete Schedule E and Schedule A-1.) PART 1. - Qualified Joint Interests - Interests Held by the Decedent and His or Her Spouse as the Only Joint Tenants (Section 2040(b)(2)) Item Description Alternate number For securities, give CUSIP number, valuation date Alternate value Value at date of death See Schedule attached Total from continuation schedules (or additional sheets) attached to this schedule . 0.00 la Totals I la 0.00 lb Amounts included in gross estate (one-half of line'la) · · ·I lb 0 00 PAINT 9 All ("~fh~,r I,~,;~- I~* .... ~ ' 2a State the name and address of each surviving co-tenant If there are more than three surviving co-tenants, list the additional co-tenants on an attached sheet. Name Address(numberandstreet, city, state, andZIPc~e) 315 W WILLOW STREET A. ANN K ~OFFER CARLISLE,PA 17013 904 GLENDALE CRT B. WM A KRAMER 2ND ~ARLISLE,PA 17013 Item number Enter letter for co-tenant See Description (including alternate valuation date if any) For securities, give CUSIP number. Schedule attached Percentage includible Includible alternate value Includible value at date of death Total from continuation schedules (or additional sheets) attached to this schedule . i 3 11, 3 0 5 0 0 2b Total ' other joint interests ........................ 2 b I 311 305 00 3 Total includible joint interests (add lines lb and 2b). Also enter on Part 5, 3 ' ' Recapitulation, page 3, at item 5 311 , 305.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) Schedule E - Page 17 JSA 3M8011 1 000 · Estate of: MARY S KRAMER Schedule E, Part 2 -- Ail Other Joint Interests Item Cot. Unit Val. Percent Alternate No. Let. Description CUSIP Includible Value 1 A CONDO-JUPITER, FL - SEE 50.0000% Page 2 184-36-6747 Value at Date of Death 2 AB 3 AB ATTACHED APPRAISAL FARM-327 SPRINGVIEW RD, CARLISLE, PA - ACTUAL SALE PRICE KRAMER FARM M&T BANK ACCOUNT # 1191853 33.3333% 33.3333% 144,250.00 166,667.00 388.00 TOTAL. (Carry forward to main schedule) ...... 311,305.00 .Feb 02~13/200,1 15:44 FAX 5617430127 ILLUSTRATED PRUPEIt'I'I~5 Estate of Mary S. Kramer, Deceased 16550 Trader's Crossing #146 Jonathan's Landing Jupiter, FL 33477 Dear Ann and Bilk I have reMewed the comparable sales for the above condominium. The sales are f ,r similar condominiums located in the same village within Jonathan's Landing. They are as folio,,,, ~: Street Address 6599 Trader's Crossing # 137 6551 Trader's Crossing #145 6599 Trader's Crossing #234 6671 Trader's Crossing #222 6600 Trader's Crossing #252 Sale Dale Sale Price 11/2002 $285,000 11/2002 $285,000 1212002 $285,000 5/2003 $287,500 5/2003 $300,000 The average selling price for the above condominiums is $288,500. I am familiar with all of the above condominiums, as well as the unit locat0ed at 16 ;50 Trader's Crossing #146. The urfits listed above me the same size, gene.Tal quality and con lition. Based on the comparable sales and my l~rsonal experie~ace and knowledge as a Realtor, i' is my opinion that as of May 17, 2003, the fair market value of the unit was $288,500. I have been a Realtor for 30 years and have sold property exclusively in Jonathan' Landing for the past 6 years. I have no interest in the property being valuecI~ Illustrated Properties 16823 Captain .9(irle Drive Jupiter, FIarida 33477 56x~74~-256x jonathanslanding.com CHtR4.$TIE'S Zane R. H,ghlands and Vicki L H~ghlands 25 Hill Lane Newville. PA 17241 ~ ~ ~ B TYPE OF LOAN OMB NO. 2502-0265 U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT ~ FII~E NUMB~F~'~' ' ' - ~L~,--,.-,¢~v uNINS 4 ~--~VA 5 L..~CONV SETTLEMENT STATEMENT.~ ~ ~ - ~" ~ -- C NOTE: Th~sf°~sfurn~shedtog~veyouastatementofactualse I items marked "fPOCl" were ~a/~ ~.._.~ ....... ~ em~nt costs Amouofs aid ~o an b ' ~he Se~em , - ~ ......... .u c,os,ng, ,ney are Shown here for ,nfo~t, ona/P~/~Y~es and are ~; agent are shown ~ InCluded in the totals 1 f, 3198 fHiGNLANDSPR~'NGvlE PFDIHIGH~NOSPRINGViE/19} D NAME AND ADDRESS OF BORROWER: E NAME AND ADDRESS OF SELLER ~ND ADDRESS OF LE~DER G. PROPERTY LOCATION 327 Sprlngwew Road Car sle, PA 17013 Cumberland County, Pennsylvama Estate of Mary S Kramer Orrstown Bank Ann K Hoffer and William A Kramer. II P O Box 250 327 Springview Road Carlis e. PA 17013 Sh~ppensburg. PA 17257 H SETTLEMENT AGENT 25-1894310 Salzmann. Hughes& Fishman. p C ~--I SETTLEMENT DATE: PLACE OF SETTLEMENT -- 1 December17. 2003 95 Alexander Spring Road, Suite 3 Carlisle, PA 17013 101 Contract Sales Price 102 Personal Property 1,060,000 00 103 Settlement Charg_es to Borrowe~ 104 15,24875 105 106 Count, Taxes 12_./17t03 to 12/31/03 66.13 107 School Taxes 12/17/03 to 07101/04 4,405 25 108 Assessments to 109 110 1!1 112 120. GROSS AMOUNT DUE FROM BORROWER AMOUi~ 201 Deposit or earnest money 202 Principal Amount of New Loan(s) 30,000 00 600,00000 _;203 Existin~ loan(s) taken subject to ?04 .~05 ?O6 ~07. Credit to Buyer for Window 1,000 O0 '09 Credit to Buyer for Radon Adlbstments For Items Unpaid By Sel/er 10 County/Twp. Taxes 1o 11 School Taxes to 12 Assessments to 13¸ 1,000 O0 ~RO WER ~ROM/TO BORROWER: Gross Amount Due From Borrower (Line 120/ CAS~'X FROM) (TO) BORROWER 632,000 00 1 632,000 447 518 519 401 Contract Sales Price r 402 Personal Pro~aed...y__. i 1,060,000 00 4O3 404 ,._.____ 405 ?ce 406 Coun Taxes 12/17/03 to 12/31/03 407 SchootTaxes 1Z'17/03 to 07/01/04 408 Assessments to 4O9 410 411 412 501 Excess D~ _ 6613 4,405 25 UE TO SELLER 1 064 471 38 See Instrucbons) 502 Settlement Char~Tes Io Seller (Line 1400) 503 Existin, -- Payoff of first Mortgage of second Mortqage 5O6 574,650 00 i -- disb 508 Credit to .~r for Window 509 Credit 1o for Radon 1,000.00 I 1,0De-D0 510 Counl 2 Taxes -- to 511 School Taxes to 512 Assessments --to 513 514 515 516 )lace Screen to Carlisle Glass Service 206 70 TOTAL REDUCTION AMOUNT DUE SEL~ -" i 576,85670 602 Gross Amount Due To Seller (Line 420) Less Reduchons Due Seller (Line 520) CASH( .>(TO) ( FROM) SELLER -ER: i 1 064 471 38 I( 576,856 70) I 487,61468 /~¢ ,¢& 7 MaT Manufacturers and Traders Trust Company FOR INQUIRIES CALL: STONEHEDGE (717) 240-q. S2O, KRAMER FARM MARY S KRAMER ANN K HOFFER 327 SPRINGVIEW RD CARLISLE PA 17015-9q65 oo BEGINNING BALANCE $891.37 :OEPO~ZT~CREDZT~ : 3oo.oo DEPOSITS CHECKS DATE TRANSACTION DESCRIPTION & CREDITS & DEBITS BALANCE q/01 BEGINNING BALANCE S891.37 q/08 SERVICE CHARGE $10.00 881.37 4/16 DEPOSIT $300.00 1~181.37 q/23 CHECK NUMBER OSSq 16.72 1~16q.6S NUMBER OF DEPOSITS/CHECKS PAID I I CHECK NO. DATE AMOUNT CHECK NO. DATE AMOUNT CHECK NO. DATE AMOUNT 55q q/23 16.72 · - GAP IN CHECK SEQUENCE R - CHECK RETURNED NUMBER OF CHECKS PAID AHOUNT OF CHECKS PAIO $16.72 EFFECTIVE JUNE 1/ 2003, NgT BANK'S STANDARD FEE FOR EACH CHECK OR ELECTRONIC DEBIT DRAWN ON YOUR ACCOUNT THAT IS RETURNED ON ACCOUNT OF, OR IS PAID AGAINST, INSUFFICIENT FUNDS OR UNCOLLECTED BALANCES MILL BE INCREASED TO $31.00. NANuFACTUI PAGE I OF I · Form 706 (Rev. 8-2003) Estate of: ¥¢J~tY S [~:~J~R 184 -36-6747 SCHEDULE F - Other Miscellaneous Property Not Reportable Under Any Other Schedule (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E) (If you elect section 2032A valuation, you must complete Schedule F and Schedule A-1.) Did the decedent at the time of death own any articles of artistic or collectible value in excess of $3,000 or any IYes collections whose artistic or collectible value combined at date of death exceeded $10,0007 If "Yes," submit full details on this schedule and attach appraisals. 2 Has the decedent's estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent's employment or death? If "Yes," submit full details on this schedule. ' ....... Did the decedent at the time of death have, or have access to, a safe deposit box? If "Yes," state location, and if held in joint names of decedent and another, state name and relationship of joint depositor. M & T BANK 960 WALNIIT BOTTOM RD, CARLISLE, PA If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted. X Item Description number For securities, give CUSIP number. 1 CAVALIER STATION WAGON 2 HOUSEHOLD FURNISHINGS SEE ATTACHED APPRAISAL 3 CASH DEPOSIT TO ORRSTOWI~ ACCT 5/20 4 MASS MUTUAL LIFE INS POLICY # 2106591 ON LIFE OF WM. A. KRAMER 2ND - CSV 5 MASS MUTUAL LIFE INS POLICY # 2199305 ON LIFE OF WM. A. KRAMER 2ND - CSV Alternate valuation date Total from continuation schedules (or additional sheets) attached to this schedule.. TOTAL. (Also enter on Part 5, Recap tulation, page 3, at item 6.) ........... (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of th (See the instructions on the reverse side.) JSA 3M8012 1000 Alternate value Value at date of death No 500.00 74,070.00 455.00 11,175.00 11,067.00 0.00 97,267.00 samesize.) Schedule F- Page 19 To~ Re: Ann Hoffer 315 W. Willow Street Carlisle, PA 17013 William G. Rowe, Appraiser 211 Old Stone House Rd. Carlisle, PA 17013 Personal Property Appraisal Estate of Mary S. Kramer__~ 329 Springview Road Carlisle, PA 17013 Date: August 28, 2003 LINDEN HALL ANTIQUES 211 OLD STONE HOUSE ROAD CARLISLE, PA 17013 717-249-1978 LAUNDRY ROOM Jelly cupboard - pine Rocker Brass hall tree Rayo lamp, electrified Misc. household Print Stool Drop-leaf table - walnut - as is Room-size refrigerator Washer/dryer KITCHEN Table/4 chairs T.V. - small Small appliances Pots/pans/bakeware Knick knacks Bottles - collector Stemware Candle holders (2) Set dishes - some damage Rug Oak office clock Collector plates PORCH Wicker set Chopping block Patio set Lamps $500.00 $15.00 $5.OO $30.OO $10.00 $5.OO $10.00 $125.00 $20.00 $110.00 $250.00 $10.00 $20.00 $15.00 $3O.0O $60.00 $15.00 $20.00 $85.00 $25.00 $200.00 $15.00 $450.00 $125.00 $90.00 $20.00 Kramer Appraisal 1 8/28/2003 DINING ROOM Room-size rug - worn Throw rugs (4) Empire sideboard - 1920's Dining room table - 3 part - 1920's Set decorated plank chairs Painting, Ed Hodgson Corner cupboard - walnut Platters Cut glass Plates Mary Gregory glass Cheese dish Silver plate compote German cylinder music box Tole tray- large Card table - Chippendale Lamp Clock, Grandfather - walnut case - Carlisle Painting, Groome Misc. collectibles LIVING ROOM Modern sofa Upholstered chair Foot stool Victorian side chair Victorian arm chair Victorian chairs (4) Tankards Wedgewood collection Knick knacks Mary Gregory glassware Large tureen - cracked Oriental china Coffee pot - soft paste Paper weights Sheraton card tables - matching pair Whale oil lamps (2) Painting Cut glassware Blue glass vase -- Floor lamp Banquet table - 2 part Pair lamps Room-size rug - blue Sarouk Room-size rug - white Kerman Small oriental stand Large gold-leaf mirror Gold-leaf mirror - 3 section Empire drop-leaf table Lamp, brass Small sofa Stool Fireplace accessories Small rugs (2) Prints $350.00 $525.00 $500.00 $500.00 $600.00 $500.00 $3,500.00 $135.00 $13Q00 $40.00 $110.00 $75.00 $15.00 $4,000.00 $75.00 $6,000.00 $65.00 $16,000.00 $250.00 $45.00 $90.00 $45.00 $115.00 $85OO $145.00 $400.00 $90.00 $140.00 $10.00 $120.00 $50.00 $65.00 $175.00 $110.00 $5,000.00 $120.00 $50.00 $110.00 $50.00 $125.00 $1,200.00 $150.00 $1,600.00 $650.00 $100.00 $500.00 $150.00 $450.00 $115.00 $65.00 $10.00 $350.00 $215.00 $45.00 Kramer Appraisal 2 8/28/2003 _BEDROOM Walnut slant-lid desk Gold-leaf frames - pair Lamp 400-day clock Ink well Rocker Runner/throw rug Chest of drawers - cherry Frames Quilt Quilt rack Dresser - 1920's Prints (2) - Courier & Ives Small throw rugs (2) .BATH ROOM/HALLWAY Collection of prints Marble top table Lamp BEDROOM Desk/chair Chest of drawers - English Rug Stand Rocker Throw rug File cabinet Shaving mirror Lamp Marble top table Lamp Frame Coal shuttle DE_._~N Farm table Chippendale style sofa Swivel chair/ottoman Upholstered arm chair Books Tilt table Fireplace accessories O.G. mantle clock Floor lamp Lamps Stool Room-size rug - heavy wear Throw rug Prints Nest of stands Mahogany drop-leaf table Kramer Appraisal $3,250.00 $80.00 $30.00 $20.00 $40.00 $45.00 $325.00 $500.00 $95.00 $125.00 $35.00 $35.00 $60.00 $80.00 $200.00 $150.00 $250.00 $65.00 $125.00 $850.00 $600.00 $35.00 $55.00 $110.00 $5.00 $115.00 $50.00 $150.00 $85.00 $20.00 $20.00 $500.00 $150.00 $85.00 $90.00 $10.00 $115.00 $45.00 $165.00 $5.00 $80.00 $5.00 $150.00 $85.00 $15.00 $55.00 $105.00 3 8/28/2003 HALLWAY Lamp Mirror Server/sideboard - mahogany (Baer) Settee- upholstered Chippendale mirror - damage STUDY China cabinet Knick knacks/collectibles Plates Mahogany table Room-size rug Upholstered chair Drop-leaf table Empire stand - 2 drawer Mahogany West Minister chime tall case clock Dog paintings (2) Upholstered chair Coal shuttle Cast iron still bank Candle mold Foot stool Mahogany round table STAIRWAY Portrait paintings - pair Oriental stand Lamp Mirror UPSTAIRS HALLWAY Throw rugs (2) Stand Lamp Fireside screen - adjustable BEDROOM Chest of drawers - cherry Clock Frames Child's table Throw rugs (3) Lamp Round stand Sewing stand Pitcher Frames BEDROOM Single bed Candle stand Night stand Chest of drawers/mirror Rocker Throw rugs (3) Lamp $85.00 $50.00 $525.00 $190.00 $145.00 $150.00 $160.00 $30.0O $150.00 $35O.00 $35.O0 $105.00 $200.00 $1,500.00 $250.00 $85.00 $30.O0 $25.00 $15.00 $30.00 $250.00 $450.00 $125.00 $35.00 $285.00 $350.00 $10.00 $85OO $165OO $750.00 $100.00 $110.00 $50.00 $450.00 $50.00 $45.00 $40.00 $15.00 $165.00 $35.00 $45.0O $100.00 $3O0.0O $25.00 $425.00 $10.00 Kramer Appraisal 4 8/28/2003 Prints BATHROOM Table Stand Towel rack Wash bowl/pitcher BEDROOM Bedroom set (different rooms) Oak rocker Stand Rug Bed Prints Pair lamps Books Jug Small chest Throw rugs (2) BASEMENT Lawn furniture Sofa frame Chair Wagon seat High chair Baskets Pewter Tool box Silver flatware Misc. silver Jardinaire Sewing machine Prints Safe Misc. household Child's desk/chair Child's chair Hobby horse Small office cupboard Bookcase Mirror Dishes/housewares Stroller Prints/frames Child's desk Wheelbarrow Twin beds Telephone stand Toys/trains/etc. China closet GARAGE/STORAGE BARN Old Ford tractor/Brush Hog John Deere mower - old Cart $25.00 $100.00 $45.00 $30.00 $60.00 $750.00 $100.00 $30.00 $285.00 $50.00 $100.00 $35.OO $10.00 $15.00 $35.OO $225.O0 $85.00 $100.00 $10.00 $95.00 $50.00 $10.00 $175.00 $35.OO $25O.OO $165.00 $120.00 $35.OO $3O.OO $2OO.OO $45.OO $35.00 $10.00 $225.00 ___$100.00 $50.00 $30.00 $60.00 $50.00 $100.00 $10.00 $150.00 $40.00 $10.00 $245.00 $150.00 $550.00 $250.00 $10.O0 Kramer Appraisal 5 8/28/2003 Sleigh - as is Dinner bell Fencing Misc. tools Cabinet Ladder $125.00 $9O.0O $150.00 $5O.0O $45.OO $20.00 TOTAL $74,070.00 William G. Rowe Kramer Appraisal 6 8/28/2003 1~ 04 01: OGp Rocu Cutter JAN 11; '04 10:30 I:RO~:~S$1~UTU^L 14£~? BUS 717-241 -2~50 T-415 P. OZ/02 Io.2 THE BLUE CHIP CDMPAN]I~5'" WILLIAM }</L4.A~ER II PO BOX 1170 CAR.LISLE PA 17013 lanuary 16, 2004 Dear Kr'o. mer: RE: Insured(s): Wm A ICramer 2nd Policy No(s): 2 199305, 2106591 -- The MassMutual Financial Group family of companies values your continued business. Thank you for the oppommity to a~i~t you in the pursuit ofyour financial goals. Listed below is the cash value information you requested. These values are based on our records as of May 17, 2003. Any changes to the contracts occurring after that date maynot be reflected. o~__qLW. J~. 8~1c Value {3{vtden;{ Value Add' VaLue Loan Prlnctoi{{ Lo,~n I~toFes~ Net Value 2199305 $7,163.1)0 $10,178.82 .... $288.?-0- $6,508,20 $53.30 $11,086,82 2106591 $7,163.00 S10,178.§2 $285.00 $6,407,91 $43.58 $11,175.13 The Basic Value represents the guaranteed cash value plus any refund value. The ~dditional Value, available on some policim, is a settlement dividend payable upon termination of thc policy. The Net Value is the sum oft. he Basic Value, the Dividend Value, and the ~4dditional Value less the Loan Principal and Loan Interest. If you wish to discuss this letter, please contact mc at the number below. For additional services or inquiries, you may contact your financial services representative, Robert J Langan; call our Customer Service Center at 1 ~800,-272-2216; or visit us online at www.massmutuai.com, ~incerely, Denise Harriman Life Customer Service 1-800-272-2216 (Option 8: Ext. 46080) Form 706 (Rev, 8-2003) Estateof: MARY S KRAMER 184-36-6747 SCHEDULE J. Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Note: Do not list on this schedule expenses of administering property not subject to claims. For those expenses, see the instructions for Schedule L. If executors' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for Federal income tax purposes. They are allowable as an income tax deduction on Form 1041 if a vaiver ' ..................... o ,,,~u ,u w,~vu u]e ueauc~on on ~-orm 706 (see the Form 1041 instructions). Item number Description Expense amount Total amount A. Funeral expenses: 1 HOFFMAN FU'NERAL HOME 9,528.0C 2 ALLEN'BERRY - RECEPTION 368.00 Total funeral expenses ............................ · 10,236.00 B. Administration expenses: 1 Executors' commissions - amount estimated/3c:,rccd ,,-.',,~/~,=~ (Strike out the words that do not apply.)' 100,000.00 2 Attorney fees amount,,-,~,.,,o+ - v ......... d/~u .... upcn/paid. (Strike out the words that do not apply.)... 2,399.00 3 Accountant fees - amount estimated/a~,L~. (Strike out the words that do not apply.) ........ _5_, _00_0__0_0_ 4 Miscellaneous expenses: Expense amount 4 PROBATE FEE 404.0C 5 COPIES 55.00 6 FILING FEE 15.00 ? :NOTARY - CAR 10.00 8 APPRAZSAL~L FOOTE 600.00 9 APPRAISAL - ROWE' S 250.00 10 MOVING SAFE 150.00 11 PROPERTY MAINTENANCE & CLEA/9'ING 4,052.00 12 'FLORIDA PRO__P~ERTY TAX 2,129.00 13 SETTLEMENT COSTS SALE OF RESIDENCE 76,857.00 14 AUCTIONEER FEES 12,742.00 15 PA REAL ESTATE TAXES NET 3,713.0C 16 INSURANCE 1,377.00 Total miscellaneous expenses from continuation schedules (or additional sheets) attached to this schedule ............................... 11,576.00 Total miscellaneous expenses ...................................... · 113,930.00 TOTAL. (Also enter on Part 5~ Recapitulation, page 3, at item 13.) ...................... · 231,565.00 more space is needed, attach the continu~tinn c;¢.h~,"4,]1~ frnm fh~ ~.,.4 ~ ~; .... , ............ (See the instructions on the reverse side.) JSA 3M8015 I 000 [his package or additional sheets of the same size.) Schedule J - Page 23 .Estate of: MARY S KRAMER Item No. 3 MEMORIAL Schedule J, Part A -- Funeral Expenses Description Page 2 184-36-6747 Amount 340.00 TOTAL. (Carry forward to main schedule) ...... 340.00 ,Estate of: MARY S KRAMER Item No. Schedule J, Part B -- Administration Expenses Description 17 UTILITIES 18 REPAIRS & MAINTENANCE 19 RESERVE Page 2 184-36-6747 Amount 1,730.00 7,346.00 2,500.00 TOTAL. (Carry forward to main schedule) ...... 11,576.00 Form 706 (Rev. 8-2003L Estate of: ~RY S ICR.~v~R 184-36-6747 Item number 1 2 3 SCHEDULE K - Debts of the Decedent, and Mortgages and Liens Debts of the Decedent - Creditor and nature of claim, and allowable death taxes BETRA HOME CARE ~ARY WINDOWMAKER - HOUSEKEEPER ~HECKS CLEARING ORRSTOWN ACCT AFTER DEATH NURSING SUPPLIES ~TILITIES Amount unpaid to date 0.00 0.00 0.00 0.00 0.00 Amount in contest 0.00 0 00 0 00 0.00 0.00 Amount claimed as a deduction 22,266.00 1,000.00 233.00 453.00 183.00 Total from continuation schedules (or additional sheets) attached to this schedule TOTAL. (Also enter on Part 5, Recapitulation page 3, at item 14.) Item number Mortgages and Liens - Description 0.00 24,135.00 Amount Total from continuation schedules .(.or additional sheets.)_attached to this schedule 0.0 0 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at item 15.) 0.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule K are in the separate instructions.) JSA Schedule K - Page 25 3M8016 1 000 Form 706 (Rev. 8-2003) Estate of: MARY 184-36-6747 SCHEDULE O - Charitable, Public, and Similar Gifts and Bequests la If the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions affecting the charitable deductions claimed in this schedule? ........................ tf "Yes," full details must be submitted with this schedule. According to the information and belief of the person or persons filing this return, is any such action planned? If "Yes," full details must be submitted with this schedule. Did any property pass to charity as the result of a qualified disclaimer? ............................ If "Yes," attach a copy of the written disclaimer required by section 2518(b). Yes No x X x Item number Name and address of beneficiary CUMBERLAND COUNTY HISTORICAL sOCIETY 21 N PITT STREET J CARLISLE, PA 17013 Character of institution Total from continuation schedules (or additional sheets) attached to this schedule ................. Amount 25,000.00 0.00 3 4a b C d 5 Total -- Federal estate tax payable out of property interests listed above Other death taxes payable out of property interests listed above Federal and state GST taxes payable out of property interests listed above 48 ; 0.00 0.00 O.OC Add items 4a, b, and c .......................................... Net value of property interests listed above (subtract 4d from 3). Also enter on Part 5, Recapitulation, page 3, at item 21 25,000.00 0.00 25~000.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule O are in the separate instructions.) JSA Schedule O - Page 31 3M8019 1 000 COMMONWEALTH OF PENNSYLVANIA DE~"ARTMENT 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 003742 HOFFER ANN K 315 WEST WILLOW STREET CARLISLE, PA 17013 ........ fold I ESTATE INFORMATION: SSN: 184-36-6747 FILE NUMBER: 2103-0470 DECEDENT NAME: KRAMER MARY S DATE OF PAYMENT: 03/31/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,797.00 I !REMARKS: - CHECK//168 :-~' SEAL TOTAL AMOUNT PAID: $1,797.00 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Estate of Mary S Kramer 315 West Willow Street Carlisle PA 17013 ORDER OF ~ [.~ .(~j¢~,.¢ ~// Or~r;t~'n~,~r~--v-_ B-;nk ....... '~/~ / Shippensburg, PA 17257 60-1503/313 168 DATE ~ DOLLARS RE'~-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFIC~LUSE ONLY FILE NUMBER 21 COUN'rY CODE -- 2003 0470 j YEaR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ KRAMER, MARY S Z 184-36-6747 LM DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 'n~s ~ MUST BE FILED IN DUPLICATE WITH THE w 05/17/2003 I 02/1&/1917 REGISTER OF WILLS III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) i SOCIAL SECURITY NUMBER J J 1. Odginal Return ~4. Limited Estate ~']6. Decedent Died Testate (Attach copy of Will) ~9. Litigation Proceeds Received Z ~ 2. Supplemental Retum ~ 3. Remainder Return (date of death pdor to 12-13-82) [~ 48, Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required ~7. Decedent Maintained a Living Trust (Attach copy of Trust) 1 8. Total Number of Safe Deposit Boxes r--'] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~] 11. Election to tax under Sec. 9113(A)(Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS O z MICHAEL B DEVLIN FIRM NAME (If Applicable) BOYER & RITTER TELEPHONE NUMBER 717 -249-3414 P 0 BOX 668 CARLISLE, PA 17013 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3, Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) [~ Separete Billing Requested 7.Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0.00 39r930.00 (8) (11) (12) (13) 0.00 0.00 0.00 0.00 0.00 ~:tCIAL USE ONLY 39,930.00 0.00 0.00 0.00 39,930.00 0.00 (14) 39,930.00 SEE INSTRi~TiONS ON REVERSE SIDE FOR APPLICABLE RATES 0.00 x.00__ (15) 39 ~ 930.00 x .045 (16) 0.00 x .12 (17) 0.00 x,15 (18) (19) 0.00 1,797.00 0.00 0.00 1,797.00 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1000 'Decedent's Complete Address: S3REET ADDRESS C/O ANN K }{OFFER 315 W WILLOW STREET CITY i STATE iZip CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 0.00 0.00 0.00 (~) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 1~797.00 0.00 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1,797.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE, Make Check Pa to: REGISTER OF WILLS, AGENT (5B) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS lf797.00 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... b. retain the right to designate who shall use the property transferred or its income; ......... r-~ ~-] c. retain a reversionary interest; or ................................ d. receive the promise for life of either payments, benefits or care? ................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [--'] r~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ~-~ r~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [--"] r~7] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF,~PERSON RE~;~PO_N,,SlBLE FOR FILING RETURN ADORESS 3lb W WIL~4~F~ STi~d~W,T -~ · CARLISLE, PA 17013 SIGNATURE 0¢ P~EPARER OTHER THAN REPRESENTATIVE ADORESSP 0 BO~ 668 CARLISLE, PA 17013 DA/5 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.§ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger et death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. §9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2W4646 1.000 ,'~EV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER KRAME]~, MARY S 21-2003-0470 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 2055 SHARES GENERAL ELECTRIC COt~4ON STOCK GIFT":U TO 5 INDIVIDUALS ON 3/20/03 - FMV LESS $3000 PER INDIVIDUAL GIFT ALLOWANCE TOTAL (Also enter on line 2, Recapitulation) $ VALUE AT DATE Of DEATH 39,930. O0 39,930.00 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) 'REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER KRAMER, MARY S NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutrights~usaldistributions, andtransfers underSec. 9116(a)(1.2)] HOFFER, ANN K 315 W WILLOW STREET CARLISLE, PA 17013 KRAMER 2ND, WM A 904 GLENDALE CRT CARLISLE, PA 17013 HOFFER, GEORGE E 315 W WILLOW STREET CARLISLE, PA 17013 KRAMER, HEATHER H 904 GLENDALE CRT CARLISLE, PA 17013 KRAMER, TRUST FBO LAUREN H 904 GLENDALE CRT CARLISLE, PA 17013 21-2003-0471 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) DAUGHTER SON SON-IN-LAW DAUGHTER-IN-LAW GRANDDAUGHTER AMOUNT OR SHARE OF ESTATE 7,986.00 7,986.00 7,986.00 7,986.00 7,986.00 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) orm 709 I Deparlment of the Treasury I (For gifts made during calendar year 2003) Internal Revenue Service J · See separate instructions. 1 Donor's first name and middle initial I 2 Donor's last name MARY S I KRAMER 4 Address (number, street, and apartment number) United States Gift (and Generation-Skipping Transfer) Tax Return oma No. t848-0020 @03 3 Donor's social security number 184--36-6747 C/O ANN K HOFFER 315 W WILLOW STREET 6 City, state, and ZiP code CARLISLE~ PA 17013 5 Legalresidenco(d~ici~)(c~ntyendstate) CUMBERLAND, PA 7 Citizenship US .~ 8 If the donor died during the year, checkhere · L.~J and enter date of death 1~_a¥ 17, 2003 . Yes 9 If you received an extension of time to file this Form 709, check here · [] and attach the Form 4868, 2688, 2350, or extension letter. 10 Enter the total number of donees listed on Schedule A- count each person only once. · 5 c 1 la Have you (the donor) previously filed a Form 709 (or 709-A) for any other year? If "No," skip line 1 lb ............... X 1 lb If the answer to line 1 la is "Yes," has your address changed since you last flied Form 709 (or 709-A)~ ~ 12 Gifts by husband or wife to third parties. - Do you consent to have the gifts (including generation-skipping transfers) made (~ by you and by your spouse to third parties during the calendar year considered as made one-half by each of you~ (See ..- instructions.) (If the answer is "Yes," the following information must be furnished and your spouse must sign the consent = shown below. If the answer is "No," skip lines 13-18 and go to Schedule A.) ......................... I~. 13 Name of consenting spouse I 14 SSN / 15 Were you married to one another during the entire calendar year~ (see instructions) 16 If the answer to15 is "No." check whetherI ImarrieUl Idivorc. edor,,[ Iw,.ow.,.~0,~'...,.(...~r~...)· 17 Will a gift tax return for this year be filed by your spouse? (If Yes, mail both returns in the same envelope.) ..... 1 8 consent of Spouse - I consent to have the gifts (and generation-skipping transfers) mede by me and by my spouse to third parties during the calendar year considered as made one-half by each of us. We are both aware of the joint end several liability for tax created by the execution of this consent. Date 1 Enter the amount from Schedule A, Part 4, line 11 2 Enter the amount from Schedule B, line 3 .............................. 3 Total taxable gifts (add lines 1 and 2) ................................ 4 Tax computed on amount on line 3 (see Table for Computing Tax in separate instructions) . . . 5 Tax computed on amount on line 2 (see Table for Computing Tax in separate instructions) . . . 6 Balance (subtract line 5 from line 4) ................................. 7 Maximum unified credit (nonresident aliens, see instructions) ................... 8 Enter the unified credit against tax allowable for all prior periods (from Sch. B, line 1, col. C) . . 9 Balance (subtract line 8 from line 7) ................................. 10 Enter 20% (.20) of the amount allowed as a specific exemption for gifts made after September 8, 1976, and before January 1, 1977 (see instructions) ....................... 11 Balance (subtract line 10 from line 9) ................................ 12 Unified credit (enter the smaller of line 6 or line 11) ........................ 13 Credit for foreign gift taxes (see instructions) ............................ 0.00 3,525.00 3~525.00 634.50 634.50 0.00 345,800.00 635.00 345~165.00 0.00 345 165.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14 15 16 ~o ~. Sign Here Paid Preparer's Total credits (add lines 12 and 13) .................................. Balance (subtract line 14 from line 6) (do not enter less than zero) ................ Generation-skipping transfer taxes (from Schedule C, Part 3, col. H, Total) ............. Total tax (add lines 15 and 16) .................................... Gift and generation-skipping transfer taxes prepaid with extension of time to file If line 18 is less than line 17, enter balance due (see instructions) ................. If line 18 is ,qreater than line 17, enter amount to be refunded 0.00 Under penalties of perjury. I declare that I have examined this retum, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, end complete. Declaration of preparer (other than donor) is based on all information of which preparer has any knowledge. Date j~ Signature of don~-,,~ F~reparer's k. ( ~,/ / :,gnature · "-Z'")C3 L,~ ~'~ ~'~~ ~irm's0ame(or ~BO~ & RITTER, ~'O BOX 668 yours i~ self-emZl~lOy~) ~ address, and c~e' ~IS~, PA 17013 j Use Only I I Phone no. · For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 12 of the separate Inetructlone for this form. JSA 3S9081 1 000 ICheck if self-employed 717 249 3414 Form 709 (2003) Form 709 (2003) Page 2 ~':f-~]-=l=lm]"Jl~'-'l Computation of Taxable Gif'~ (Includin9 transfers in trust) (see instructions) A Does the value of any item listed on Schedule A reflect any valuation discount? If "Yes," see instructions Yes I J No I X I B I I · Check here if you elect under section 529(c)(2)(B) to treat any transfers made this year to a qualified state tuition program as made ratably over a 5-year period beginning this year. See instructions. Attach explanation. Part I Gifts Subject Only to Gift Tax. Gifts less political orqanization, medical, and educational exclus~ Total of Part 1 (add amounts from Part 1, column HI B G H A · Donee's name and address D E F For split Net transfer Item · Relationship to donor (if any) C Donor's adjusted Date Value at gifts, enter (subtract number · Description ofgift basis ofgift ofgiff date of gift 1/2 of col. Gfrom · If the gift was of securities, give CUSIP no. column F col. F) 1 See Schedule attached 'iris. 43,944.00 Part 2 - Direct skips - gifts that are direct skips and are subject to both gift tax and generation-skipping transfer tax. You must list the gifts in chronolo§ical order. B G H A · Donee's name and address C D E F For split Net transfer Item · Relationship to donor (if any) 2632(b) Donor's adjusted Date Value at gifts, enter (subtract number · Description of gift , election basis of gift of gift date of gift 1/2 of col. G from · If the gift was of securities, give CUSIP no. out column F col F) 1 See Schedule attached Total of Part 2 (add amounts from Part 2, column H) · 3.0,986. O0 Part 3 - Indirect skips - gifts to trusts that are currently subject to gift tax and may later be subject to generation-skipping transfer tax. You must list these gifts in chronological order. B G H A · Donee's name and address C D E F For split Net transfer Item · Relationship to donor (if any) 2632(c) Donor's adjusted Date Value at gifts, enter (subtract number · Description of gift election basis of gift of gift date of gift 1/2 of col. G from · if the gift was of securities, give CUSIP no. out column F col. F) 1 Total of Part 3 (add amounts from Part 3~ column H) . . (If more space is needed, attach additional sheets of same size.) 0.00 Form 709 (2003) .~tRY S KRAMER ~SN-- 184-36-6747 A Item No. Schedule A -- Part 1 Gifts Subject Only to Gift Tax B Donee's name, relationship to donor, address, and description D Donor's Adj. Basis E Date of Gift F Value of Gift For Split gifts, enter 1/2 of col. F OTHER GIFTS ANN K HOFFER (DAUGHTER) 315 W WILLOW STREET CARLISLE, PA 17013 411 SHARES ~EN ELEC COMMON STOCK WM A KRAMER 2ND (SON) 904 ~LENDALE CRT CARLISLE, PA 17013 411 SHARES ~EN ELEC COMMON STOCK ~EOR~E E HOFFER (SON-IN-LAW) 315 W WILLOW STREET CARLISLE, PA 17013 411 SHARES ~EN ELEC COMMON STOCK HEATHER H KRAMER (DAU~HTER-IN-LAW) 904 ~LENDALE CRT CARLISLE, PA 17013 411 SHARES ~EN ELEC COMMON STOCK 5,836.00 03/20/2003 5,836.00 03/20/2003 5,836.00 03/20/2003 5,836.00 03/20/2003 10,986.00 10,986.00 10,986.00 10,986.00 0.00 0.00 0.00 0.00 Page: I H Net transfer(sub. col. ~ from F) 10,986.00 10,986.00 10,986.00 10,986.00 43,944.00 .~ARY S KRAMER ~SN.' 184-36-6747 A Item No. Schedule A -- Part 2 Direct Skips B C Donee's name, relationship to donor, 2632(b) address, and description Elect. D Donor's Adj. Basis E Date of Gift F Value of Gift G For Split gifts, enter 1/2 of col. F TRUST FBO LAUREN H KRAMER (GRANDDAUGHTER) 904 GLENDALE CRT CARLISLE, PA 17013 411 SHARES GEN ELEC COMMON STOCK 5,836.00 03/20/2003 10,986.00 0.00 Page: I H Net transfer(sub. col. G from F) 10,986.00 10,986.00 Form 709 (2003) Pag, e 3 Part 4 - Taxable Gift Reconciliation 1 Total value of gifts of donor (add totals from column H of Parts 1,2, and 3) .................... 2 Total annual exclusions for gifts listed on line 1 (see instructions) ......................... 3 Total included amount of gifts (subtract line 2 from line 1) ............................ Deductions (see instructions) 4 Gifts of interests to spouse for which a marital deduction will be claimed, based O.OO 0.00 0.00 0.00 54~930.00 54r930.00 0.00 Exclusions attributable to gifts on line 4 ...................... Marital deduction - subtract line 5 from line 4 ................... Charitable deduction, based on items ......... less exclusions ...... Total deductions - add lines 6 and 7 8 Subtract line 8 from line 3 10 Generation-skipping transfer taxes payable with this Form 709 (from Schedule C, Part 3, col. H, Total) ....... ~ 11 Taxable ~ifts (add lines 9 and 10}. Enter here and on line 1 of the Tax Computation on page 1 ........... 11 ~.~e~-'l=ll]lJl=lF_,l Computation of Taxable Gifts (continued) 12 Terminable Interest (QTIP) Marital Deduction. (See instructions for line 4 of Schedule A.) If a trust (or other property) meets the requirements of qualified terminable interest property under section 2523(0, and a. The trust (or other property) is listed on Schedule A, and b. The value of the trust (or other property) is entered in whole or in part as a deduction on line 4, Part 4 of Schedule A, then the donor shall be deemed to have made an election to have such trust (or other property) treated as qualified terminable interest property under section 2523(f). If less than the entire value of the trust (or other property) that the donor has included in Parts 1 and 3 of Schedule A is entered as a deduction on line 4, the donor shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator of this fraction is equal to the amount of the trust (or other property) deducted on line 6 of Part 4, Schedule A. The denominator is equal to the total value of the trust (or other property) listed in Parts 1 and 3 of Schedule A. If you make the QTIP election (see instructions for tine 4 of Schedule A), the terminable interest property involved will be included in your spouse's gross estate upon his or her death (section 2044). If your spouse disposes (by gift or otherwise) of all or part of the qualifying life income interest, he or she will be considered to have made a transfer of the entire property that is subject to the gift tax (see Transfer of Certain Life Estates on page 4 of the instructions). 13 Election Out of QTIP Treatment of Annuities r~ · Check here if you elect under section 2523(f)(6) NOT to treat as qualified terminable interest property any joint and survivor annuities that are reported on Schedule A and would otherwise be treated as qualified terminable interest property under section 2523(f). (See instructions.) Enter the item numbers (from Schedule A) for the annuities for which you are making this election · l-"t:~]-"l=ll]lJ!=l:! Gifts From Prior Periods 0.00 0.00 0.00 0.00 If you answered "Yes" on line 11a of page 1, Part 1, see the instructions for completing Schedule B. If you answered "No," skip to the Tax Computation on page 1 (or Schedule C, if applicable). A C D Calendar year or B Amount of unified Amount of specific E calendar quarter Internal Revenue office credit against gift tax exemption for prior Amount of (see instructions) where prior return was filed for periods after periods ending before taxable gifts December 31, 1976 January 1, 1977 1997 PHILADELPHIA 635.00 3,525.0( 1998 PHILADELPHIA 0.00 0.0 ¢ 1999 PHILADELPHIA 0.00 0.0(~ 2001 CINCINNATI 0.00 0.00 2002 CINCINNATI 0 · 00 0.00 I Totals for prior periods ...................... I 1 635.00 0.00 3,525.00 2 Amount, if any, by which total specific exemption, line 1, column D, is more than $30,000 ............ 2 0. O0 3 Total amount of taxable gifts for prior periods (add amount, column E, line 1, and amount, if any, on line 2). (Enter here and on line 2 of the Tax Computation on page 1.) ...................... 3 3,525. O0 (If more space is needed, attach additional sheets of same size.) Form 709 (2003) JSA $S9083 i 0oo Form 709 I20031 E..'[e~-'l=ll]lJl;[e] Computation of Generation-Skipping Transfer Tax Pa(je 4 Note: Inter vivos direct skips that are completely excluded by the GST exemption must still be fully reported (includin ' value and exemptions claimed) on Schedule C. Part 1 - Generation-Skipp A Item No. (from Schedule Part 2, col. A) 1 ng Transfers B C D Value (from Schedule A, Nontaxable Net Transfer (subtract Part 2, col. H) portion of transfer col. C from col. B) 10r 986.00 10; 986.00 0.00 Gifts made by spouse (for g ft splitting only) Part 2 - GST Exemption Reconciliation (Section 2631) and Section 2652(a)(3) Election Check box ~ I I if you are making a section 2652(a)(3) (special QTIP) election (see instructions) Enter the item numbers (from Schedule A) of the gifts for which you are making this election I~ I Maximum allowable exemption (see instructions) ................................... 2 Total exemption used for periods before filing this return 3 Exemption available for this return (subtract line 2 from line 1) ............................ 1,120,000.00 0.00 1,120,000.00 0.00 0.00 0.00 0.00 1,120,000.00 4 Exemption claimed on this return (from Part 3, col. C total, below) ........................... 5 Allocation of exemption to transfers reported on Schedule A, Part 3 6 Exemption allocated to transfers not shown on line 4 or 5, above. You must attach a Notice of Allocation. (See instructions.) .................................................. 7 Add lines 4, 5, and 6 8 Exemption available for future transfers (subtract line 7 from line 3) .......................... Part 3 - Tax Computation A B E F G H item No. Net transfer C D Inclusion Ratio Maximum Applicable Rate Generation-Skipping (from Schedule (from Schedule C, GST Exemption Divide col. C (subtract cct. D Estate Tax (multiply col. E Transfer Tax Allocated by col. B c, Par~ 1) Part 1, col. D) from 1.000) Rate by col. F) (multiply cct. B by col. G) 1 49% (.49) 2 49% (.49) 3 0.00 0.00 1.00(~ 0.000 49% (.49) O. 0000~ 0.0( 4 49% (.49) 5 49% (.49) 6 49% (.49) 49% (.49) 49% (.49) 49% (.49) 49% (.49) 49% {.49) 49% (.49) Total exemption claimed. Enter here and on line 4, Part 2, Total generation-skipping transfer tax. Enter here, on line 10 above. May not exceed line 3, of Schedule A, Part 4, and on line 16 of the Tax Computation ,Part 2~ above ........... 0.00 on parle 1 .......................... 0.00 (If more space is needed, attach additional sheets of same size.) Form 709 (2003) JSA 3S90841 ooo BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DZVTSION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX NICHAEL B DEVLIN BOYER & RITTER PO BOX 668 CARLISLE APR 2O DATE ESTATE OF DATE OF DEATH FILE NUMBER ACN Oq-19-ZOOq KRANER 05-17-2005 21 05-0q70 CUHBERLAND 101 Amount Remitted RE¥-15~7 EX AFP NARY S HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION 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 KRAMER MARY S FILE NO. 21 05-0q70 ACH 101 DATE Oq-19-200q TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS.=, APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) ~. Stocks and Bonds (Schedule B) 3. Closely Held Stock~Partnership Interest (Schedule C) q. Nor~gages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Daposits/M/sc. Personal Property (Schedule E) (5) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funera! Expanses/Ada. Costs/M/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/abil/~/es/L/ens (Schedule I) (10)_ 11. To~el Deduct/ons (1). 560/000.00 (2) 1/6q8/069.00 (3) .00 .0O 119/159.00 167/055.17 .00 (8) 231,565.00 2q,135.00 (11) 12. 13. NOTE: Nat Value of Tax Return (12) Char/table/Governeanta! Bequests; Non-aZected 911:3 Trusts (Schedule J) (13) Nat Value of Estate Sub.~ect ~o Tax Zf an assessment was issued previously, 11nas 14, 15 and/er 16, 17, 25,000.00 2,213,583.17 q,736.8q .00 DI$COUNT INTEREST/PEN PAID (-) (1.;) .00 X O0 = .00 (16) 2,205,583.00 x 0~5= 99,251.00 (17) .00 x 12 = .00 (18) 8,000.00 x 15 = 1,200.00 (19)= 100,~51.00 AMOUNT PAID 90,000.00 5,71q.16 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSNENT OF TAX: 15. Aeount of L/ne lq at Spousal rata 16. Amount of L/ne lq taxable at Lineal~Class A rata 17. Amount of Line lr, at S/bllng rata 18. Aeoun~ of L/ne lq taxable a~ Collateral/Class B rata 19. Pr/nc/pal Tax Due TAX CREDITS: : PAYNENT / RECETPT DATE NUMBER 08-11-2005 CD002890 02-18-200q CD00557~. 18 and 19 ~ill TOTAL TAX CREDIT I 100,q51.00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. I .65 TOTAL DUE / .65 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS~ NOTE: To insure proper credit to your account, subei~ the upper por~ion of th/s fore wi~h your tax payment. 2,q9q,285.17 25~.700.00 2,258,585.17 reflect figures that /nclude the total of ALL returns assessed to date. RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laeful Class S (collateral) rate on any such future interest. To fulfill the requirements of Section Z1~0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 9140). PAYHENT: Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT REFUND (CR): A refund of a tax credit, mhich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: I-BOO-$BZ-Z05O; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-30Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as 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. ZBIOZI, Harrisburg, PA I7IZB-1OZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. PURPOSE OF NOTICE: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: 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. Z80601, Harrisburg, PA 171ZD-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-I50I) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedsnt's death, a five percent (SI) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January I8, 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 tho 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 delinqusncy~ or nine (9) months and Dna (l) day from the date of death, to the date of payment. Taxes which became delinquent before January l, IeBZ bear interest at the rate of six (BZ) percent par annum calculated at a daily rate of .O00IBq. AIl taxes which became delinquent on and after January l, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Oepartaent of Revenue. The applicable interest rates for IeBZ through ZOO4 are: Interest Daily Interest Daily Interest 1983 1984 1985 1986 1987 --Interest Rate Factor Year Rate Factor 20Z .0005~8 '['~'8-1991 11Z .000501 162 .O00~3B 1992 9Z .000Z47 llZ .000301 1993-1994 72 .O00lgZ 13Z .000356 1995-1998 9Z .000Z47 lOX .000274 1999 7Z .O0019Z lOZ .000Z74 ZOO0 7Z .OO019Z iS calculatad as follows: Daily Year Rate Factor ~ 9X .O00Zq7 200Z 6Z .00016~ ZOO3 52 .000137 2004 4Z .000110 INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. ~'80AOI HARRISBURG, PA 171~'8-060] '04 APR 2O HICHAEL B DEVLZN BOYER & RITTER PO BOX 668 CARLISLE COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF DETERHZNATZON AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN :35 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACM REV-483 EX AFP C01-05) 04-19-2004 KRAHER HARY S 05-17-2003 21 03-0470 CUMBERLAND 201 Amoun~ Remi~ed ~ MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE NOTE. To irlsure ~r~--r ....... . CARLISLE, PA 17013 P '.'P- ~.--qz[ xo your account) subei~ ~he upper POrtion of ~his fo~. wi~h your ~ax pa ~_~G THIS LINE ~ RETAIN LO ...... REV-483 g~'~'~:~] ..... ~--;~=:=--==--~.~~.[~ YOUR FILES nu/~ OF DETERHZNATZON-~k~-'~~¥ ............................ OF PENNSYLVANIA ESTATE TAX BASE~ ON FEDERAL ESTATE TAX RETURN NN ESTATE OF KRAHER HARY S FZLE N0.21 0~-0~70 ACN 201 DATE 0~-19-200~ ESTATE TAX DETERHZNATZON Credit For State Death Taxes as Verified Pennsylvania Inheritance Tax Assessed (ExcZuding Discount and/or Interest) Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) TotaZ Inheritance Tax Assessed Pennsylvania Estate Tax Due 5. TAX CREDITS: PAYMENT DATE RECEIPT NUMBER 95~714.16 64/811.00 .00 95~714.16 .00 ~ZF PAID AFTER THIS DATE) SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID AMOUNT PAID TOTAL TAX CREDIT 'BALANCE OF TAX DUE ' INTEREST AND PEN. TOTAL DUE (IF TOTAL DUE ZS LES,' THAN SI) NO PAYMENT ZS REQUIRED ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CA)) YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. .°°l .00 .00 .00 PURPOSE OF NOT[CE: PAYMENT: To fulfill the requirements of Section 2140 [b] of the Inheritance and Estate Tax Act, Act 25 of (7Z P.S. Section 9lqO). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. -- Make 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 Xnheritanca and Estate Tax" (REV-1515}. Applications are available at the Office of the Register of #ills, any of the Z3 Revenue District Offices or frei the Department's Zq-hour ansaering service for forms ordering: i-BOO-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-80O-qq7-3OZO (TT onlY). OBJECTIONS: Any party in interest not satisfied with tho 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. ZalOZ1, Harrisburg, PA [7lIB-lOg1, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADMIN- to: PA Department of Revenue, ISTRAT[VE CORRECT[OHS: Factual errors discovered an this assessment should be addressed in writing Bureau of individual Taxes, ATTN: Post Assessment Review Unit, Dept. Ia0601, Harrisburg, PA 171Za-06Ol, Phone (717) 787-6505. Sam page 5 of the booklet -instructions for inheritance Tax Return for a Resident Decedent" (REV-1SO1) far an explanation of administratively correctable errors. 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 end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. iNTEREST: 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 (093 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 C18) months from the date of death. Taxes which became delinquent before January l, 19az bear interest at the rate of six (BI) percent per annum January 1, 198Z will bear calculated at a daily rata of .OOO16q. All taxes which became delinquent on or after announced by tho PA interest at a rate which will vary from calendar year to calendar year with that rate Department of Revenue. The applicable interest rates for [98Z through ZOO4 are: Interest Daily Interest Daily ~ Rate. Factor Ye.~ar 19BZ lOX .000548 1988-1991 1983 16Z .000438 1992 1984 llX .000301 1993-1994 1985 13Z .000356 1995-1998 1986 lOX .000Z74 1999 1986 IOZ .000Z74 ZOO0 --Interest is calculated as follows: Interest Daily Rate . Factor Yaa~ Rate Factor X1Z .000301 ZOOX 9Z .000Z47 9Z .O00Zq7 ZOOZ 6Z .000164 7Z .O0019Z ZOO3 5Z .000137 9Z .000247 2004 4Z .000110 7Z .00019Z az .000Z19 XNTEREST= BALANCE OF TAX UNPATM X NUtIBER OF DAYS DELINQUENT X DA/LY 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. [f payment is made after the interest computation date shown on the Notice, additional interest must be calculated- BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DZVTSZON DEPT. 180601 HARRTSBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-lSd7 EX &FP (01-05) DATE 05-O$-ZOOq ESTATE OF KRAMER DATE OF DEATH 05-17-Z005 F/LE NUMBER 21 05-0q70 COUNTY CUMBERLAND MICHAEL B DEVLIN ACN 101 BOYER & RITTER Aeoun~ Remi~ed PO BOX 668 CARLISLE PA 17015 MARY S MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP ¢01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KRAMER MARY S FILE NO. 21 05-0q70 ACN 101 DATE 05-05-200q TAX RETURN NAS: (X) ACCEPTED AS F/LED { ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEHENTAL RETURN NO. 01 1. Real Estate (Schedule A) 2. S~ocks and Bonds (Schedule B) {2) 59~950 3. Closely Held S~ock/Par~nership In~eres~ (Schedule C) q. Mortgages/No,es Receivable (Schedule D) (q). S. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) ($). 6. Join~ly Owned Proper~y {Schedule F) {6) 7. Transfers (Schedule G) (7) 8. To~a! Asse~s 0O .00 O0 O0 O0 O0 O0 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of this form wi~h your tax payment. (8) 59,950.00 APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Cos~s/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabili~ies/Liens (Schedule 1) (10) .00 11. To,al Deductions (11) .ilo 12. Ne~ Value of Tax Re~urn {12} 59,950.00 13. Chari~able/Governmen~al Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Ne~ Value of Es~a~e Subjec~ ~o Tax (14) 2,255,515.17 NOTE: Z~ an assessment was $ssued previously, lanes 14, 15 and/or 16, 17, 18 and 19 w~11 reflect f$gures that Snclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line lq a~ Spousal ra~e 16. Amount of L'Zne 14 taxable a~ Lineal/Class A re~e 17. Amoun~ of Line 14 a~ Sibling ra~e 18. Amoun~ of Line lq ~:axable a~ Collateral/Class B ra~e AMOUNT PA/D 90,000.00 5,71q.16 ! ,797. O0 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE lOZ,Zq8.00 .00 9.15 9.15 19. Principal Tax Due TAX CREDITS: PAYMENT RECE/PT DATE NUMBER 08-11-2005 CD002890 02-18-200q CD00557~ 05-51-200q CDOO57q2 D/SCOUNT (+J INTEREST/PEN PA/D (-) q,756.8q .00 .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF Oq-Ol-ZOOq ZF PAID AFTER DATE IND/CATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE 1S 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 (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred tn possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ehlch was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ars available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Iq-hour answering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-¢&7-5020 (TT only). Any party in interest not satisfied with the appraisement, allowance, 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: --mritten protest to the PA Department of Revenue, Board of Appealsj Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. Xf any tax due is paid within three (3) calendar months after the decedent's death, a five percent (523 discount of the tax paid is allowed. The 1SZ tax amnesty non-participation oenalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the firs~ 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 date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016q. Al1 taxes Nhlch became delinquent on and after January 1, 1982 wiX1 bear interest at a rate which mill vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200fi are: Xnterest Daily Interest Daily Interest Dally Year Rate Factor Year Rate Factor Year Rate Factor ~ 20Z .0005~8 1988-1991 11X .000301 2001 9Z .0002q7 1985 162 .000fi58 1992 92 . OOOZq7 200Z 6X .00016~ 198~ IIZ .000301 1993-199q 7Z .000192 2003 52 .000137 1985 13Z .000356 1995-1998 9Z .0002~7 200q ~-Z .OOOllO 1986 IOZ . O00Z7q 1999 72 .000192 1987 lOX .00027q 2000 77. .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELINQUENT X DAILY /NTEREST 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. 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 003916 FLANNERY JOHN W, ESQ. 300 SKY BANK BUILDING 14 NORTH MERCER STREET NEW CASTLE, PA 16101 ........ fold ESTATE INFORMATION: SSN: 184-36-6747 FILE NUMBER: 2103-0470 DECEDENT NAME: KRAMER MARY S DATE OF PAYMENT: 05/07/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $9.13 TOTAL AMOUNT PAID: $9.13 REMARKS: SEAL CHECK//170 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Estate of Mary S Kramer 315 West Willow Street Carlisle PA 17013 ~("~ l ~) 60-1503/313 170 Orrstown Bank Shippensburg, PA 17257 MEMO ~ BUREAU OF ZNDTVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171ZB-0601 CONNONgEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT; ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX RE¥-1S~7 EX AFP (Di-OS) N~CHAEL ~ DEVLIN BOYER & R~TTER PO BOX 668 CARLISLE ~----~*CUT ALONG THZS LZNE PA 17015 RETAZN L~ER PORTZQP gnp VnllR pc~nD~e DATE 05-03-2004 ESTATE OF KRANER NARY DATE OF DEATH 05-17-2003 FZLE NUNDER 21 03-0470 CUNBERLAND ACN 101 I Amoun'l: ~. I ~) Remi'~t:ed I HAKE CHECK PAYABLE AND REN'rT PAYNENT TO.' RESTSTER OF WTLLS CUNBERLAND CO COURT HOUSE CARLTSLE, PA 17013 ~ BOYFR & RITTER CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS 141 West High St., Carlisle, PA 17013-2913 P.O. Box 668, Carlisle, PA 17013-0668 Register of Wills Cumberland County Courthouse Carlisle, PA 17013 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG., PA 27128-0601 MICHAEL B DEVLIN BOYER & RITTER PO BOX 668 CARLISLE PA 17013 CONMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACM REV-Il;O? EX AFP 06-1~-200~ KRAMER MARY S 05-17-2005 21 05-0470 CUMBERLAND 101 Amoun~ Remi~ed I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WTLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper cred~: ~:o your account:, submit: ~he upper port,on of ~his form w~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-Z607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF KRANER MARY S FILE NO. 21 05-0470 ACN 101 DATE 06-14-2004 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAILED ESTATE. SHONN BELON ZSA SUIIHARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYIIENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FZOURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 05-05-200~ PRINCIPAL TAX DUE: PAYHENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (- 4,756.84 08-11-2005 02-18-2004 05-31-2004 05-07-2004 102,248.00 CD002890 CD003574 CD003742 CD003916 .00 .00 9.13- ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ) AMOUNT PAID 90,000.00 5,7~.16 1,7'97.00 9.13 TOTAL TAX CREDIT BALANCE OF TAX DUI INTEREST AND PEN. TOTAL DUE IF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU IlAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) C 102,248. O0 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS~ AGENT. _- [f NUN-RESIDENT DECEDENT make check or money order payable to: CONMONNEALTH OF PENNSYLVANIA- REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an -Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-13I$). Applications are available at the Office of the Register of #ills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: [-&OO-36Z-ZOSO~ services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-3OZO (TT onlY). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 17liB-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is alloaad. PENALTY: The lex tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, [996, the first day after the end 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 l, 19BI bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January l, 19DZ will bear interest at a rate which w111 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through zooq ara: Interest Interest Daily Interest Daily Rate Factor Year Rate Factor Year Rate Factor Year 2001 9Z .0002~7 1982 log ~00056~ 1988-1991 112 .000301 1983 16Z .000438 199Z 9Z .O00Z~7 ZOOZ 62 .000164 1964 llZ .000301 1993-1996 7Z .O0019Z 2003 5Z .000137 1985 13Z .000356 1995-1998 9Z .000267 2004 6Z .000110 1966 lOX .000276 1999 7Z .O0019Z 1987 9X .O00Zq7 2000 8Z ,000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --ANY Notice issued after the tax becomes delinquent 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- Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 4/15/2005 FLANNERY JOHN W, ESQ. 300 SKY BANK BUILDING 14 NORTH MERCER STREET NEW CASTLE, PA 16101 RE: Estate of KRAMER MARY S File Number: 2003-00470 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 5/17/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ (j GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge vA Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Wacr $ ~A'Y1M Date of Death: ..5'/1 ? /;') 9 , Estate No.: c2CTZ:?3- 00.-/'70 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 adrn~i~tiOIi of the estate is complete: Yes 0 No @" 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: / /1.-.-1 AU',,: JT" r 11 r:;~",~ ..:1 z:;;, ~ 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 b. The separate Orphans' Court No. Cifany) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval offormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. <:0 ~)21A~"""_n,A2.,A 4vf; Signature iJm A ~A-.M~. ,,2A~h Name Po ~~)C 1/70 (?d1~/~/SLL:. ;)/1 j 7~/.3 Address ' Date: ,~/II /~.~ I ,.0 If) .. - ?17 - ov/'/ -c23~ Telephone No. Capacity: []"Personal Representative o Counsel for personal representative uR ~umoerland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/29/2006 FLANNERY JOHN W 14 NORTHG MERCER ST STE 300 NEW CASTLE, PA 16101 RE: Estate of KRAMER MARY S File Number: 2003-00470 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 5/17/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register of WilleU One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/29/2006 HOFFER ANN K 315 WEST WILLOW STREET CARLISLE, PA 17013 RE: Estate of KRAMER MARY S File Number: 2003-00470 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 5/17/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel L.UlIlDer..Lana count.y -- Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/29/2006 KRAMER WM. A, 2ND POBOX 1170 CARLISLE, PA 17013 RE: Estate of KRAMER MARY S File Number: 2003-00470 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 5/17/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel LAW OFFICES OF BALPH, NICOLLS, MITSOS, FLANNERY & CLARK A PROFESSIONAL CORPORATION SUITE 300, SKY BANK BUilDING 14 NORTH MERCER STREET NEW CASTLE, PENNSYLVANIA 16101-3765 DONALD J. NICOLLS CHRIS J. MITSOS RICHARD E. FLANNERY PHilLIP L. CLARK, JR. JOHN W. FLANNERY DAVID T. MOJOCK AllEN L. PALMER THOMAS J. BASHARA, II TEL.: (724) 658-2000 FAX: (724) 658-4346 April 3, 2006 WILLIAM R. BAlPH 1930-1992 JAMES E. CHAMBERS 1909-1994 Mr. Wm. A. Kramer, 2nd P. O. Box 1170 Carlisle, PA 17013 Re: Estate of Mary S. Kramer Dear Bill: Saturday, I received from your Register of Wills a notice that the status report by personal representative (Rule 6.12) has not been filed. It appears you received a copy of this communication which I received and I am now turning it over to you for completion and filing. My records indicate this same notice was sent out under cover April 15, 2005, which I turned over to you under my cover of Apri I 18, 2005. My regards to Heather, Ann and George. Sincerely, John W. Flannery db Enclosure cc: Ms. Glenda Farner Strasbaugh ~r'..~ I ,/ In Re: Estate of KRAMER MARY S ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 2003-00470 NOTICE OF FAILURE TO FILE STATUS REPORT Personal Representative: HOFFER ANN K Counsel for Personal Representative: FLANNERY JOHN W Date of Decedent's Death: 5/1712003 The Orphans' Court record indicates that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Com1 Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report. If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of such delinquency and the undersigned will requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 5/31/2006 k~'~ / / Glenda Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File In Re: Estate of KRAMER MARY S ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 2003-00470 NOTICE OF FAILURE TO FILE STATUS REPORT Personal Representative: HOFFER ANN K Counsel for Personal Representative: FLANNERY JOHN W Date of Decedent's Death: 5/17/2003 The Orphans' Court record indicates that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Comi Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report. If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of such delinquency and the undersigned will requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 5/31/2006 ~ V MArd.4tJ L?t~j , Glenda Farner Strasbaugh Clerk of the Orphans' Court .~ fJ I , _/ Distribution: Personal Representative Counsel for Personal Representative Estate File In Re: Estate of KRAMER MARY S ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 2003-00470 NOTICE OF FAILURE TO FILE STATUS REPORT Personal Representative: KRAMER WM. A, 2ND Counsel for Personal Representative: FLANNERY JOHN W Date of Decedent's Death: 5/17/2003 The Orphans' Court record indicates that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, is hereby given by that the you have ten (10) day to file the Status Report. If the required 6.12 form is not filed in accordance with Rule 6.12 the Court will be notified of such delinquency and the undersigned will requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 5/31/2006 ,~ft L~J I ( . . . Glenda Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone : (717) 240-6345 Ci BICE OF E G 16 RECORD" pr7 VIILLS it 19 10 11 r) Date : 2/19/2015 ORPHANS' TUCK PATRICIA PO BOX 27 WALNUTBOTTOM, PA 17266 RE: Estate of SHEAFFER MARGARET M File Number: 2013-00470 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6 . 12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS ' COURT RULES, .NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992 , the personal representative or his counsel, within two (2) years of the decedent ' s death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 3/14/2015 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice . Sincerely,, Lisa M. Grayson, Esq. Clerk of the Orphans ' Court