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HomeMy WebLinkAbout11-21-08 (3) 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ / ~ ~ ~~ D ~ l 9 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 185-38-9223 08/05/2007 12/04/1949 Decedent's Last Name Suffix Decedent's First Name MI _._. __ Aust Jr. ,Robert A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name _... Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ,_~> 1. Original Return ,.:'_.. 2. Supplemental Return .".:.:a 3. Remainder Return (date of death prior to 12-13-82) .~. 4. Limited Estate ,., .:. 4a. Future Interest Compromise (date of ;~? 5. Federal Estate Tax Return Required death after 12-12-82) ::~~ 6. Decedent Died Testate _"... 7. Decedent Maintained a Living Trust __ 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Witl) (Attach Copy of Trust) .. , 9. Litigation Proceeds Received ~_. 10. Spousal Poverty Credit (date of death "~ ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name _. Daytime Telephone Number _ _.. - __ Michael A. Scherer, Esq (717) 249-6 3 0 - ~o ,, Firm Name (If Applicable) _ REGISTE F..~ILLS USE~LY ~ O'Brien Baric & Scherer ~ ~ rte-- N ~. ~ ' _ ~ ~ ~ First line of address _ _ 7 ~--> ~ _ 19 West South Street I ~-~~ C- L~ -n r"' Second line of address i '~ ~ ~ I " ~ '- ~ i -T} D ~ ' City or Post Office State ZIP Code N ~__ ...--.----.DATE FILED _ _ _; Carlisle PA 17013 Correspondent's a-mail address: 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, orrect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. 31 _ T RE_OF_PERSO RE ONSIBLE FOR FILING RETURN DATE ADDRESS '~ ~ 1308 Brandt Avenue, New Cumberland, PA 17070 SIGNAT € PR~PA~tER OTHER THAN REPRESENTATIVE DATE MVVRCO.y 19 West South Street, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number Robert A Aust 185-38-9223 Decedent's Name: RECAPITULATION 1. Real estate (Schedule A) . .......................................... .. 1. 189,889.80 2. Stocks and Bonds (Schedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ........................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 177,346.26 6. Jointly Owned Property {Schedule F) m;.`~ Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) "`~ Separate Billing Requested..... ... 7. 8. Total Gross Assets (total lines 1-7) ................................. ... 8. 367,236.06 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 18,020.51 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 4,140.98 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ' 22,161.49 12. Net Value of Estate {Line 8 minus Line 11) ........................... ... 12. 345,074.57 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. ' 345,074.57 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0._ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 345,074.57 16. 15,528.35 17. Amount of Line 14 taxable at sibling rate X .12 17. '. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ...................................................... ...19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT r.::= 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER Robert A Aust 185-38-9223 STREET ADDRESS 28 Tunbridge Lane CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 15,528.35 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 14,000.00 C. Discount 700.00 Total Credits (A + B + C) (2) 14,700.00 3. InteresUPenalty if applicable 33.23 D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 33.23 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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) 828.35 A. Enter the interest on the tax due. (5A) 33.23 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 861.58 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death_on_or after July_ 1,_.1994 a_n_d before January_1 .1995, th_e_ta_x_rate imposed on_the net_value_of transfers to_ or for_the use_of the suryiv_ing spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (O) percent [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 four and one-half (4.5) percent, 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 twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (6-98) i ~ ' SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Robert A. Aust, Jr. 21-07-0749 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 propertv would be (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Robert A. Aust, Jr. 21-07-0749 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Robert A. Aust, Jr. 21-07-0749 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Hoffman Roth Funeral Home 2,927.77 2 The Deer Lodge Reception following funeral service. 1,544.70 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City .State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Cumberland Law Journal s. The Sentinel s. Recorder of Deeds ~o. Ibis Appraisal services Zip Zip TOTAL (Also enter on line 9, Recapitulation) I S (If more space is needed, insert additional sheets of the same size) 12,000.00 646.02 350.00 75.00 198.52 38.50 240.00 18,020.51 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Robert A. Aust, Jr. 21-07-0749 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (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 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Jacquelyn Ann Aust Neal 9 Hillltop Circle, Carlisle, PA 17015 FILE NUMBER RELATIONSHIP TO DECEDENT I AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE daughter 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 AND GOVERNMENTAL DISTRIBUTIONS 100% TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) J 9'~' `~ ~.~".~'. Taz Parul No. 40-240748-148 TH/3 D,~ED MADE the .22 ~1 ~- day of February ~ 2000 BETYYEEN ARTHUR V. CIERYO and MARGARET L CIERVO, husband end wife, of 28 Tunbridge Lane, Carlisle, PA 17013, GRANTORS, AND ROBERT A. AUST~ JR., single man, of 1123 Rockledge Drive, Carliate, PA 17013, --~ GRANTEE, -...-~~ IMTNESSETH, that in consideration of One OOM 00 (51.00) Dollar in hand paid, the receipt whereof is hereby acknowledged, the Bald Grantors hereby grant end oortvey in fee simple to the said Grantee. his heirs and assigns, ALL THAT CERTAIN bt or parcel of ground situate in South Middleton Township, Cumberland County, Pennsylvania, more particularly baxrded and described in accordance with Find Subdivision Plan for GresnfisW Phase N-B raoorded in Cumberland County Plan Book 72, Pepe 97 (the'Plan'), as foNows: BEGINNING at a poirrt on Ute northern ripht-0f~ray line d Tuntxidpe Lane (50 feet wide), said point bekp on the dividktp Ifne between Lot No. 123 and Lot No. 124 as drown on the Pfau; thsnos cordrwktp along the said dividing Iine, North 00 depress 47 rnirtutea 54 seoonda Fiat, a dfstanos of 110.29 feet to a point on Iirte of lands now or formerly of Charles J. 11Abiazsk as shown on Cumberiarrd County Plan Book 33, Papa 143; thence corMinuinp along same, South ~ degrees 12 mirxitea OB seconds East, a distertce of 36.00 feat to a point on the dividfrtg Ilne beNtrsen Lot No. 122 and Lot IVo. 123 u aho+Nrt on the Plan; ther-ce oondnukq along the said dividing Ilne, South 00 depress 47 mirxifes 54 seconds West, a distance of 110.29 feet to a point on the northern right-of~way line of Tur~ridpe Lane atarerrtentloned; thence cantinu'~ng along Tunbridge Lane, North 89 degrees 12 minutes 06 seconds West, a distance of 38.00 feet to a point on the dividing __ oabii ~i9 r,er: ~3~~ - ~ ~ ~..' . ---. _... _ __.-.. _ _ ; i --__. Iine between l.ot No. 123 and Lot No. 124 as shown on the Plan, saki point being the point and place d BEGINNING. BEING Lot No. 123 and CONTAINING 3,970.41 square feet. UNDER AND 8UBJECT to a 20 feet wide utility easement located on the northern portion d fhe above described lot es more partfcdlirly i1loMrtt on the Plan. ALSO, UNDER AND 8UBJEl:T to a Master Deelaretion d Covenants, Conditions and Restrictions applk~ble to Buikiinp Lots in Gre~tield Residential pevetopment dated March 4, 1993, and recorded in Cumberland Counly Misc. Book 439, Pape 185. FURTHER. UNDt?ER AND SUBJECT to all easements, restrictions, encumbrances and other matters d record or whk~ a physical inspection d the premises would reveal. BEING the same prorNses wh~h Gresntield Court Limited Parinerehip, a Pennsylvania limited partnership, by deed dated Aupusl 27, 1998, and recorded in'the ORioe d the Recorder d Deeds in end for Ctsrrberland County in peed Book 184, Pape 581, conveyed unto Arthur V. Chrvo and Marpaet L Ciervo, husband and wife, prantars herein. AND the Grantors hereby warrant speGally the property heroin conveyed. IN 1MTNESB WHEREOF, ilia Grantors have hereunto set their hands and seals, the day end year erst above written. W16ness: ~ `~'~ ~~ Arthur V. Ciervo aret L. Ctervc ~_ ~ N U7 , ^"ny_ ~ ~'i.~ r M U ~ T • ~ LL! a , ~:J IA ~ ' [:. ' G •i ~~s~~~~~e ~ ~- ~~~M~ ~~ ~ ~ ~. ~ } ~ ~ ~~ ~~ A rr iPi SOUK 219 PACE 445 ti i~ 0 ~+~ ~ .~+ n,~ ... ,,,,, . _. v coMMOtuw~u.TM of ~NSirr<.v~u- : , :ss. couemr of g1AABERUNC . . On this the Ztner, day d i• b~w~ ~r 2~0, before me the tx~deraiQned GRIOar, pernartally oPP~'~ Arthur V. Cienro end hAerpsret L Ciervo knotNrt bo frts (or satidaGoriy Proven) to bo itts pereoris whose dames ors subsaibed to the wilhln deed and adcnowlsdped tl~at they executed the some for ttte purposes therein coritahed. r WITNE88 rnY hand and oUfddet seal the day and year first atootrewriitert. ~~~~~. f>w r~ry Publla 1hW~ M. Nat ~ Ap.1ff, ~9h~~tW.,%s~~-w. P~~~: .. . t hereby certify that the precise maillnp address d the kraritees la es folbws: , eln+"~•~ ~.. , ,r,. . t'• i/~ ~ti rd ~ ~ • ~ ~. r 4 rA~,1 .:-,-. r 3°•~ W~ AttArn of'~6 acs `' ,~ gt-1, p{ Pennsylvania i i ,d th•~ n(fiice Fnr the recording of Deeds y~~ fMCj~~ r'a 1 Cnnrtly, Faye ._.::,ihtins~~Veyof Recorder tf001f `,~r~.9 PAGE QAS ~~° 4~.,~ ~-- wr.la a o++n aspr haw rsn Z. Gaeh AppraplaN Rer Rahwv hx RnanplMa Clahnad _ ^ WEI a hMnroro rueacrroa , ^ Tronrlr ro IndorMal Davolop~nan Aq.nry. ^ Tronrhr ro o ttvA. (Attach esaphxo Dopy el trod agraannlM IdamRylnq aN banaRdariat.~ ^ Trondar balvraott prktctpal attd agaM. (Attach templNo espy of aganryhhow ppty agnamam.( ^ Tranchtn re Iho Gowmenvreellh, tM UeRSd Sroror and InprvwsntaREw by qiR, dtnlloetron, mndamnatbn er N Rw of cendewnst{en. (1/ condamnanan a in pw of wndamnalkm, onadl copy eF raroktllen.) ^ Trandw iron tnerlgogor ro a heldor eF a tnortgago in darouh. Mongaga Reek Number ,pogo Nunbar ^ GonaeHw or eonlirtnstory deed. (Anach canplMa mpy of tha prier dead bolnp mmcrad ar eonflraad.( ^ Srolwery mrpsraro mncaRdstlon, marpar er dhirlon. (Anal copy el s~nld~ac.( . ® Other (PI aopldn attatnprkm ekkaed, q otltar than Euad ebero.( I JeCI~ WCLC ~'12 ~~ In e ~CI'DUJ ~ tYji na ~r~o~1 Se~Elely,err~. Under pottslNaa of kw, l dndwa rhsr 1 htrva asatnhtod rhh StdanleM, Mdud4q aaanywrylnR MbttrteHan, and M the bM eF my knowhrdga and hafla/r M b twa, targar and anPMb. aarwa u w • wry L RR TO CONY LETR TNIS fORM PIIOPRRLY O A ACN APPLICABLE DOCUMENTATION MAY RlSULT IN TN! RECORDER'S REPUSAL R CORD THE DEED:___ _ _.._. _... _.__.. _._._. BooK '~.9 ~~1,r~..+4~i7 _ _~._ JAMES D. FLOWER, JR. r ESQUIRE we.ud_c( 717 '1 243-5513 Real Adiwr lat. ~e TaxDB Result Details Detailed Results for Parce140-24-0748-146. in the 2004 Tax Assessment Database DistrictNo 40 Parcel ID 40-24-0748-146. MapSuffix HouseNo 28 Direction Street TUNBRIDGE LANE Ownerl AUST, ROBERT A JR C/O PropType R PropDesc LivArea 1820 CurLandVal 20000 CurImpVal 146570 CurTotVal 166570 CurPreNal Acreage .09 CIGrnStat TaxEx 1 SaleAmt 162700 SaleMo 04 SaleDa 14 SaleCe 20 SaleYr 00 DeedBlcPage 00219-00444 YearBlt 1997 HF File Date 10/18/2004 HF Approval_Status A Page 1 of 1 ~A'~ o F .~~~ jr~~z~~ S Zoo ~ http://taxdb.ccpa.net/details.asp?id=40-24-0748-146.&dbselect= l 10/11 /2007 John Hancock Life Insurance Company (U.S.A.) L, John Hancock Annuities Service Center ~Qp~/~ 164 Corporate Drive, Portsmouth, NH 03801-6815 the future Is ours Mailing Address: PO Box 9505, Portsmouth, NH 03802-9505 Y (800)344-1029 www.jhannuities.com October 21, 2008 Michael A Scherer O'Brein, Baric & Scherer 19 West South St Carlisle, PA 17013 Dear Mr. Scherer: Re: CONTRACT/CERTIFICATE # 2235880 This letter is in response to the inquiry recently submitted for the annuity contract referenced above. The date of death value as of 08-OS-2007 was $164,931.96. For privacy issues we cannot release the names of the beneficiaries for this contract. If you have any questions about this letter or the contract, please call us at 800-344-1029. Our Client Services Representatives are available on weekdays from 8:00 a.m. to 6:00 p.m. EST Sincerely, John Hancock Annuity Services Life insurance, annuities, including group annuities are products issued by the fdlowing affiliates: John Hancock Life Insurance Company (U.S.A.)', John Hancock Life Insurance Company and John Hancock Variable Life Insurance Company, Boston, MA • not licensed in New York LT-C-1107 a ,t. ' ' ,,~ 5 .I:1 . ~ .~ ... - d ; ~ t., 6 ESTATE APPRAISAL REPORT OF PERSONAL PROPERTY _,. , OF Robert A. Aust, Jr., deceased date of death {d.o.d.) August O5, 2007 _ 28 Tunbridge Lane Carlisle, PA 17013 ~~ ~~~. for: Debra Blessing, Executrix Michael A. Scherer, Esq. O'Brien, Baric & Scherer 19 West South St. Carlisle, PA 17013 ~~ AS OF: - d.o.d. August O5, 2007 =~ `~: Reported on August 27, 2007 ~ ~~~ .~ e. BY: _~~ . Ibis A raisaC ~~ - SeY~ices z¢S N. Hanover St. P.O. Bo~c 2¢ - ~ Carlsle PA z7oz3 (717) 243-3474 r mfo@rbisapptaisals.com cvww.rbisappratsals. com . ,. ,~ __~,~ . ~ ~---. ,. _ .. APPRAISAL CERTIFICATE I hereby certify that, upon the request for the estate appraisal of the personal property of Robert A. Aust, Jr., deceased, 2$ Tunbridge Lane Carlisle, PA 17013, I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. August O5, 2007 & reported on August 27, 2007. The date of inspection was August 24, 2007. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in FAIR to EXCELLENT condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. 1~is Appraisal e~vices C.A. Director APPRAISAL SUMMARY It is in my opinion, that as of d.o.d August 05, 2007, the Fair Market Value of the personal property of Robert A. Aust, Jr., deceased, 28 Tunbridge Lane Carlisle, PA 17013: (Three Thousand Three Hundred Ninety Eight Dollars and Zero Cents) ($3,398.00) Ibis Appraisal /,$ervices The report must be read in its entirety. The Appraisal Summary ONLY is not the appraisal report. 4 ORRSTOWNBANK A Tradition of Excellence 77 East King Street P.O. Box 250 Shippensburg, PA 17257 August 24, 2007 To: O'Brien, Baric, & Scherer 19 West South Street %ariisle Pa i 7013 From: Traci Shaffer Orrstown Bank Customer Service Center PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Robert A Aust Date of death August 5, 2007 IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK. CHECKING ACCOUNT Account # Title of Account 106001817 Robert A Aust Jr SAVINGS ACCOUNT Account # Title of Account CERTIFICATE OF DEPOSIT Account # Title of Account Date opened Principle Accrued Interest 12/04/00 4380.81 .22 Date opened Principle Date Opened Princi le Accrued Interest Accrued Interest ~o August 28, 2007 Account # 0185389223 MICHEAL A. SCHERER 19 WEST SOUTH ST CARLISLE, PA 17015-7684 Dear MR. SCHERER: The following is the status of ROBERT A. AUST JR.'s account with PSECU as of the date of death. Joint Owner's Name NONE Date of Death 08.05.2007 Date of Birth 12.04.1949 Share Description Open date Balance Accrued Dividend S O1 Regular Shares 08.18.1980 $18.46 $0.00 S 04 Checkuig Shares 4.93 0.00 S 07 Money Market 02.28.2000 0.00 0.00 The dividend earned from January 1, 2007 through the date of death was $0.14. The decedent had no loans with us. We do not have safe deposit boxes for our members. Check for proceeds will be sent under separate cover. If you have any questions, please ca11234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Sincerely, Meade Fairfax Member Service Representative Finance Support Unit Og-aq'~ Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 171 10-2990 717.234.8484 800.237.7328 • Mailing Address. _P.O Box, 67013 Harnsburg PA 17106-7013_ • 717.777.2100 (TDD) 800:472.1967 (TDD) This credit union is federally insured by the National Credit Union Administration. Equal Opportunity Lender WWW.pseCU.COm Date: 5/5/2008 Time: 9:41 AM To: @ 917172495755 AMERITRADE Paqe: 002 May 5, 2008 OBrien Baric and Scherer Michael Scherer Carlisle PA 17013 RE: 885008037 Dear OBrien Baric and Scherer Michael Scherer, We recently received your request for information about the valuation of Robert Aust's account. The valuation for this account is stated below. Please keep this letter for your records. Account 885008037 value as of 08/03/2007 was $7,474.00. The end-of=year account valuation will appear on Internal Revenue Service Form 5498 and will be mailed to the address on file. If you have any questions, please do not hesitate to contact me directly at 800-858-0387, extension 7502, M-F from 8 to 4 ET (excludin8 market holidays). Sincerely, Charlotte Butterfield Resolution Specialist TD AMERITRADE TD AA~RITRAI)E, Division of TD Ai\g'RITRADE, Inc., member FINRA/SIPC. TD A.AfERITRADE is a trademerkjointly owned by TD AMERITRADE IP Company, Inc. and The Toronto-Dominion Bvil;.:~~ 2007 TD A,'vIERITRADE IP Company, Inc. All rigtrts rssen•ed. Used with permission. TDA 2827 L 0T(15 OCT 04 2007 2':54PM HP LRSERJET 3200 p,3 Reprint - 10/4/:007, 3:13pm ROBERT A. RUST, JR. Z87Uiv8RjDGE LANE PH. 717-2~t9-7319 CARLISLE, PA 1,1013 a ., i 0 60-1503 313 3 6 1080019 7 DATE L- ~_ .: ~_, I i D~IL LAttS ~t ~~ ~~ t ,ay ru F1E ORDER (rF , ~J'iii~a7~ r^ 1 ~I ~~, j~ v c u e'.1 E A 7redition of Excellence ~t~ ~ ~:0 3 b 3 b 50 36-: X106 00 ~8 ~ 711' 0 36 21`000004 46 3 S.+' __ __ ~ _- _.__-.__ -__ __ _..__ +tnxnw. C~7 ~~..~i`u~J.`..-~Qcl~ . : •i t,•Jt 1~ t ~ ~r) ~~ ~~~ >t~-li'1 i .~l{ I~'~ ~I~ 1: ~.~ r.~lr~. OI'~Oet2OC-7 ~i I~~ca2s~~'1,412-234.5334 - t3~, ~ ~UJ04 ~ F'~F;_~r}.~j~17 TO TNEACCOUN7`OF . r. ~.t•n- ~_ ~ _.~r~ ': ~'G` i ~1~,e<-i l~~-6@ PAYEE= WITHOUT ~ _ _ - - ~~2~SUl71CE; ABSENCE OE - ~tOORSE~rENTGIIARANTEErD -r -~f1~..._ ~ _ OCT 04 2007 2:54PM HP LASERJET 3200 p.4 Reprint - IO/4/;?007, 3:I3pm R~$ERT A. AUST, JR. 60-16036 28 TUIVBRIDCE LANE PH. 717-2.39-7319 313 3 ~ ~, CARLISLE, PA 17013 106001817 ..... _ DATE IJ{l h~ ~ PAY TO ti ~Y-tti tit, '~'~' - ~ ~. `O 3 T ~ ORD • OF C~ u ~, ~ G DQLLARS U..] ;~ ~,,,, a~s~ea~w~vB1 ~~~~E • rI Traditiart of Extelletue C //~~ nt~.t~ ~$ 21 ~r ~ ~u ~ ~' ~.C73 Z3 L5036i. ~0~ OD 18 .L?' Q36 L ...,.,, I •~/~ V+ i ~- -,r ~ ~ :u ~., z~ Drn ~~ ~~ ~ ~ In0 m~ c~ ~ m z -~ m ACT 04 2007 cc"!:55PM HP LRSERJET 3200 Repaint - 10/4/:2007, 3:13pm --- •- .- - -- - p.5 RQ©ERT A. RUST, jR. so•,sms - ?.8 NNI3RIDGE LANE PH. 7I7-2x14-7319 ~ 3 a~ 4 CARLISLE, 1'A 17013 ~IQ6001 7 D,tTi~ • ~'- 1 /~ t YIiCOIIDEIIOf -- ~ - ~-- c~Rr,acE `-=~-- ~- --- - .. .- --~--" - - ° ~RS~WN~ cr.us ._ .-, ~ T~nditior~ofExccllcr~ce_ ,. _ . _._ , -:d3 L~ i5036~: X06 Q018 i ~~' 03 ~. rl'OODO i~~5?661' ~'~47~'~7 ~ 'SRC=1 ~ PK = ~6' 03~oooa~a ~Re-~~`~~~ ~1~T=~og~t TR'~=3~?uh PK-CS ' b r.: r- r: _ , ~ f . - 7 . ~. 1 ~. 4 ' ,. - .. .. 1 : + ~ t • •.. .- ~ ~~ - - • ~ ~ r. ~ ~ f. ~ C:. ., r l l• L` OCT 04 2007 2':55PM HP LRSERJET 3200 Reprint - 10/4/:2007, 3:14pm p.6 S 5 CLUB 363 ~~ Q ~... •..,.~ ~ Gr ~..~ • ~ 7~adilion of ~'xcelfencc • ~ - ~11C~10 _ _ _ hp •~:Q 3 L 3 L 5D 36~: X06 00 L8 L ~~ 0 6 3 ~~ ~' 000 L 3 38 ~~~ _ _ :; _ _ ~ fi0 i E- ~ 1 fi' i 6 SL7VE~~~ I ~H G~,/ ~ o/~ao7 WYOf~f i S~ 1 NG r Pfl `~ • - ~ ~~ ~ i~cr~~~.la ~ I, ~ .€..~..~.f L•''1 '11L~~~tiY!1 0~''~ f ry. • ~- ? _ -~ - L~ ~ .srL:._ :r l ,. '.~. 5~J"Y~' ~ 1~ ~..~ ~N~ b~! Mre ~a ~r: 2~r~~ .1+ ~~- , ~~ 4 +F~ S• .. __ _ _ * f.w ~ ~ ww•Mrr M~t._ l.~<!^~ ~.. .~.~•\Or~U `.~n_I'T~ .1..'! I'NY+i1•. ' - :~ -.. _ - ,~~ ~ : ~`~; ~ ~, ~' ~e ~ ~}.~~ ~ , e~~~°•Yt•:~s :~'fr.i I.'1. ~.af_F:~~E~:ti~i~'il ).~,; i ' - f _ - _ _ _ ~ I r. r • ' I n .--.. r. RQBERT A. AUST, JR. 60-1303 287~JNBRfDGE LANE PH, 717 ?.~9-7319 ~~~18i CARLISLE, PA 1;ra13 17ATE ~ ~+~ OCT 04 2007 2:55PM HP LRSERJET 3200 p.7 Reprint - 10/4/2007, 3:14pm ROBERT A. RUST, JR. so-tsos~ 2B TUI~ HRfDG£ Lr1NE PH. 717•?.19-7319 CAt2L+SLE, PA I7Hl:f °e 3 : -- s 0 PA1' TO T}IC ORDER +r.w ~iC~tn ~f/ ~d ~~~ cif ~ - -!.~ ~% - ~-y ~ ' • --- ~ ~ -- Itr --- +:03 L3 i503Gi: i06 00 Z8 ~?+I" 033? ~t' 0005000~t' ~~ ~,ti T~ CARRIAGE ~/lv CLUB A 7~aditiott ojExcellence n714 7 941 9~t CJE'~542007 03~ E)C~Q~40 FRP-PHJ LF, Clcl~ ~,Cj4~~ ~ti~... UEt~~SLCl.7 fly: S C~OUC1~t U FT1~-Fj)-f 7 Lfi .. ,., ~ ~~, ~~ - - Fk7L1 ARS ~ `•~•~••,•• r ,,.;, . , ,~ ~ ;t ` [••-~' !. ~ / C r - ~,' ~~ . L' ~^ .~ ~ ~ - 313 3 3 7 106001817/ ~~ DATE q ~ 7"~~ ~, ~~ W OCT 04 2007 2:55PM HP LFISERJET 3200 P•8 ' Reprint - 10/4/2007, 3:14pm ROBERT A. RUST, JR. so-twos 28 TCINBRIDCE LANE PH. 717-Z49-7319 3t3 ~ 6 i060diB 1 CARLISLE, PA 17013 DAT E r ..: i ;;~ ti r~ ~~40 ~Da ...~ DOLLARS 8 ~~~~ v.. T ~., ~udirion ofExcellerete ~ ~ ~ hiF.T~IEl. ....~ _ - - -- - ~ _ •-~= ao 6 -moo-~a -~ ~ o ~ ti. __ __,~~oaooa ~~,o,~, . ~ 1~0.3_i_3_i 5.0 3~~. - -- ----- - --- -- -{ a. -~ ~ ,..~... C ~ Q7l,~17190 J _ ` O E'~ 15~Gt7 7 .- ~- ~~ ~ --- - U3 i 00C~U4U FRB-F~}-f I F..Fi ~ .. ~ ._ • ~ ~~ N- ; ~ ~.~ hZ ~ . ' ~ t .. r ~Z '~+ ~ ' w I~ ~~~~yf~twt. ~L~~ V ~ ~LfLJ ~ i ~ ~ ~ .1. r.~ ~ ~ I , ~r 4~: `~ ~ . jjJ +}{j{j~jj3 ~/'~{ 4 J' ~ i. Y~~~.Ij T 1' . j ~ ~ ~ vr~' . ~ 11 aaFF [[l!~~~ lI~~(('~~ 44^^ ~~A{ { _i V i YJL~~I+~IY V ~ `U • ~ T O ~ ~~ • C!~FF~~ • ^ ~ f w ~' ' `! ±•A~ L~~ sir , ~ ~ j ~~ r . .• o~ ~ ~4~i LAST WILL and TESTAMENT cTr -, , z--~ - , !' ~ ~~ ~,r~ rj ROBERT A. AUST, JR. - =; ~~ ~ ~ `' ~~ __~ ~.._ -r, -~ T c.- _ -. '~ ~ ` .1 ^L I, Robert A. Aust , Jr. of South Middleton Township ,Cumberland County:,' ~~: ~ r;~ ~ . ' Pennsylvania, do hereby declare this to be my Last Will and Testament and hereby revoke all Wills and Codicils previously made by me. I will take this opportunity to memorialize my thoughts at this time in my life; as my life has under gone some major changes in the last year. I realize just how blessed I am every time I gaze upon my dazling daughter Jackie, who I first saw as she emerged from her mother's womb, and I am so proud of her as she has grown up and matured. She as all of us has had a few bumps in the road of life, but has navigated the road very well and has not let me down in any way. My hope is she will take her wonderful mind and someday decide to expand her horizons and go to school : if she wants to pursue something special. I am very fortunate that I see her almost daily and I look at her with nothing but pride, adoration and RESPECT ,more than words can express, because of her decision to give birth to her daughter/my granddaughter Hannah Lynn Aust. I must give a very big compliment to Jackie as she is being a big moral and ~ emotional support to her mother by helping with taking caze of the house and helping meet the financial obligations of the household. The mental ,emotional and physical development of Hannah over her two plus yeazs of life is wonderful and although many of us participate in Hannah's life her mother gets the major credit for her up bringing and rogress-keep up the great job Jackie ! In closing this brief section I am so very very proud of you my dazling daughter Jackie and I hope you find some day a man worthy of you and Hannah if you wish and as I said to you before and now say it again as my father said to me in his Will: Do not blow the money I am leaving you because once it is gone your on your own for more ! ! KNOW that I LOVE YOU more than words can express Dazling Daughter ! ! ! ! ! I pray for you daily !! I want to add that I respect you for coming out and actively supporting the candidate that you know will do the best job as Register of Wills . I have a Best Friend who I love and cherish and that is my former wife Debbie who due to the untimely death of her husband and soul mate and my friend Glenn has had to become very strong and independent very quickly. Al oug suppo e an com o e y her boyfriend Brian she has had to undertake the structuring and maintaining of a home for she, Jackie and Hannah; as well as continue working a second shift job. She has made me so proud in her handling of her limited finances and her budgeting and has gotten a new roof, the pool removed and landscaping done, paid off her mortgage and car and has money set aside for remodeling that she wants done. What a super woman/mom she is and I am happy that she lets me help out with projects when I am looking for busy work and I am so very happy to give her a new car this°yeaz for Christmas . I Love You and' pray for you daily. Oh my Hannah you aze such a joy and Pappy was so fortunate to have retired before you were born, so I could take Gaze of you for those first nine and one half month's and watch you take your first three steps. You brighten up my life every time I see you and talk with you on the phone. I pray each day that you will bring something special to mankind when you aze older as God is with You for sure. I hope that The Big "C" does not get Pappy and that I will be azound to watch you ride your first two wheel bicycle, teach you to drive , be at your high school and college graduations and basically grow old watching you achieve these milestones as I was able to watch your mother grow up. I am sure your mother will save some of my estate for you especially the family photo's and furniture that I got from my pazents, but know I leave you MY LOVE ! I pray for you daily . My daughter Alida has always been so supportive to me especially these last three yeazs or so and I am so very proud of her achievements in her life and now she is soon going to have a second child. We spoke Christmas night and she told me another son is coming to she and Tom. Lucas will have a little brother. I know the power of prayer Dear Ali as I told you Christmas night and I pray with you all for Tom that his health problems aze benign and the new baby as I do for you and Lucas several times a day. God has answered all my prayer's positively to date and I know of no reason for him to stop the positive results. I have tried many times over the year's to give you worldly items and you have always feigned them, so now that I am gone I will not try again, but give you MY LOVE! ITEM ONE: I direct that the expenses of my last illnesses and funeral, my just debts and the expenses of the administration of my estate shall be paid out of my residuary estate as soon as may be practicable and convenient after my death. ITEM TWO: I direct that all estate ,inheritance and other taxes in the nature thereof, together with any interest and penalties thereon becoming payable by reason of my death with respect to property constituting my gross estate for death tax purposes, whether or `~ not such property passes under this will, shall be paid out of my residuary estate as an expense of administration. No person receiving or.having a beneficial interest in property distributed under this will shall at any time be required to contribute to or refund any part of the tax liability hereunder. ITEM THREE: I bequeath all of my jewelry and other personal effects , my household furniture and furnishings and other personal property of like nature (not including cash nr~~ may nwn at the time of my ~leathl , my residence at 28 TLlnbridge Lane Carlisle, Pennsylvania and my motor vehicles to my daughter, JACQUELYN ANN RUST. ITEM FOUR: I devise and bequeath the rest, residue and remainder of my estate, of every nature and wherever situate, to my Trustee hereinafter-named, to be held in trust 2 for the fallowing uses and purposes and subject ~to the terms and conditions hereinafter set forth: (A) My Trustee shall expend upon my daughter ,JACQUELYN ANN AUST, for her medical care, support, welfare and education (including college education, both undergraduate and graduate), so much of the income and to the extent necessary, principal, as my Trustee shall deem best until she attains the age of twenty-five (25) yeazs, taking into consideration, however, all other income and resources available to my said daughter for such purposes from all sources :known to the Trustee. (B) When my said daughter, JACQUELYN ANN AUST, attains the age of twenty-five (25) years, my Trustee shall pay over, transfer, convey and distribute to my said daughter one-half of the value of the then remaining principal of the Trust discharged of the Trust. When my said daughter attains the age of thirty (30) years, my Trustee shall pay over, transfer, convey and iistribute to my said daughter the remaining balance of the principal of the 't'rust, dischazged of the Trust, at which time the Trust shall terminate. (C) When my said daughter, JACQUELYN ANN AUST, shall attain the age of twenty-five (25) years, and until complete distribution of the Trust, my Trustee shall pay to my said daughter all of the income from the Trust in monthly installments payable on or before the last day of each month. If, in the Trustee's judgement, less frequent installments will prove more practicable to the Trust and more beneficial to my daughter, then my Trustee may pay such installments not less than quarter-annually. In addition ,my Trustee shall be fully authorized and shall have sole discretion to pay to my daughter, or to ' expend directly for her benefit, so much of the principal of the Trust as my Trustee shall deem necessazy or desirable from time to time for my daughter's support, health and medical care, education and maintenance in reasonable comfort, taking into consideration all other income and other resources available to her for such purposes from all sources known to my Trustee. ~~ (D) Jn the event of the death of my daughter, JACQUELYN ANN AUST, prior to complete distribution of the Trust ,then upon her death the remaining Trust principal and income shall be held in further Trust in equal share for her then living issue, per stirpes, as hereinafter provided. If upon my daughter's death, she has no then living issue, the Trustee shall distribute the remaining Trust principal and income discharged of the Trust to DEBORAH LYNN BRUNT (formerly DEBORAH LYNN AUST), 9 Hilltop Circle, Carlisle, Pennsylvania, 17013. If DEBORAH LYNN BRUNT shall also then be ,~p..p~~P,~e~te~-sue „ a:..~~L:.~_ . ~i . _. _. income discharged of the Trust to Alida Merino Hodgson. (E) Should my said daughter ,JACQUELYN ANN AUST, die prior to complete distribution of the Trust, the beneficial interest in the remainder of the Trust shall vest in her then living issue as hereinbefore provided, but shall be retained by my Trustee which shall expend upon minor beneficiaries for their medical care, support, welfare and education, or for such other purposes for their benefit as the Trustee, in its sole discretion, from time to time shall consider desirable, so much of the income and principal of their respective shares or portions thereof, as the Trustee deems best, and shall accumulate any income not so expended and add such income to the principal of their respective shazes or portions thereof until such minor beneficiary in turn shall attain the age of twenty-one (21), at which time the principal and accumulated income of each beneficiary's share or portion thereof shall be paid over, transferred, conveyed and distributed to each of them discharged of the Trust. (F) No beneficial interest under any of the Trusts formed and held hereunder , whether in income or principal, shall be subject to anticipation, assignment, attachment, garnishment, pledge, sate or transfer in any manner, nor shall any beneficiary have the power to anticipate, encumber or charge such interest, nor shall such interest while in the possession of the Trustee be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary. ITEM FIVE: In the event that my daughter, JACQUELYN ANN AUST, has attained the age of thirty (30) years at the time of my death, I devise and bequeath the rest, residue and remainder of my estate to my said daughter, disregarding ITEM FOUR set forth above. If my daughter predeceases me, then I devise and bequeath the rest, residue and remainder of my estate to her then living issue under the terms of the Trust set forth in ITEM FOUR above, substituting my daughter's then living issue as the beneficiaries thereunder. If my daughter predeceases me and has no issue living at the time of my death, then I devise and bequeath the rest, residue and remainder of my estate to DEBORAH LYNN BRUNT. If DEBORAH LYNN BRUNT also predeceases me then I ~ devise and bequeath the rest, residue and remainder of my estate to Alida Merino Hodgson. ITEM SIX: I appoint ORRSTOWN BANK of Cazlisle, Pennsylvania as Trustee of the Trust created in ITEM FOUR hereof. `\~ ITEM SEVEN: I appoint my former wife, DEBORAH LYNN BRUNT, as Executrix of this, my Last Will and Testament. ITEM EIGHT: I direct that my Trustee and Executrix, as well as their successors, shall not be required to post bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of five (5) typewritten pages, the first four (4) of which bear my signature in the margin for the purpose of identification, this 23rd day Apri1,2003. (SEAL) Robert A. Aust 4 Signed, sealed, published and declared by the above named testator, Robert A. Aust , Jr. as and for his Last Will and Testament, in the presence of us, who, at his request, in his sight and presence, and in the sight and presence of each other, have hereunto subscribed ou~d names as witnesses. i7o~3 /73/s 5 COMMONWEALTH OF PENNSYLVANIA COUNTY O.F CUMBERLAND SS. //~~ We, obert A. Aust , Jr. Ef3~~ ~-~ ~~"~`" and ~(Cc1~Ve ~~~[rc The testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument of his Last Will and Testament and that he signed willingly and that he executed as his free and voluntary act for the purposes therein expressed ,and that each of the witnesses, in the presence and hearing the testator, signed the Will as witnesses, and that to the best of their knowledge, the testator was at the time eighteen (18) years of age or older, of sound mind and under no constraint or undue influence. Sworn to and subscribed before me this 23rd day of April, 2003. ~.~L-2_~ O)ivia A. R~II Seal Cerliale Bqn, CumbetN ~d C uLe NY Corrnnlrelon ExpLra pry; ~, 2005 , fiber, Pan~tel,IverNage~gatbnotNoferles ~.