HomeMy WebLinkAbout03-0515PETITION FOR PROBATE and GRANT OF LETTERS
Estate of'.~_ ~rttc~ 1~ R~S~eI' No.
also known as To:
Social Security No. 0 c[ $. ?,~ _ 0'_~ 7Doeceased'
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the executo
in the last wilt of the above decedent, dated /q'ov'&r-r~ bc~x-
and codicil(s) dated
Register of Wills for the
County of ~_ctnah~4~]a ~
Commonwealth of Pennsylvania
in the
named
, 19 96,
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~_~_e. n~.J~0_t-'[o rr a~ County, Pennsylvania, with
h ~_(' last family or principal residence at ~c./~- ]vh~r.~d,4 Z,q r~ e_
(list street, number andTmuncipalit4 ' '
Decendent. then 7 7 vear,s of age, died ~-~E-DF'~-xo-] ] ~' .!~ c,,~,oo ~
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows: _ ~5
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant o f letters Te s tame n t a ry
theron. , (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 3
COUNTY OF Cumberland f ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed r-~
,bedore me this . 19th day of l~= _ _ ~ ~
Donna M. Otto,lst'De/ou~'yR~/d4.- ~_ _~ ~~ " ~
/ 7--
No. 21-2003-515
Estate Of SONIA B ROSNER , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW June 25 th t~ 200,~[n consideration of the petition.on
the .reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated November 26th, 1996
described therein be admitted to probate and filed of record as the last will of
Sonia B. Rosner ....
and Letters Test amen t ary
areherebygrantedto Dr. Lawrence Gold~t~_in and Rafh
FEES
Probate, Letters, Etc .......... $ 305.00
Short Certificates( % .......... $ 15.00
10.00
JCP $
TOTAL
Filed . J. UP.e..25.th, .20.(13 ..............
Donna M. ottRoe'gi,'~%%fV~eputy
A]-rORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
Mailed letters to Executor on 6/25/03
·
OFFICE of VITAL STATISTICS
CERTIFIED COPY
TYPE OR
PRINTIN
PERMANENT
BLACK~K
CERTIFICATE OF DEATH
FLORIDA
FIRST MIDDLE LAST
3. DATE OF DEATH IMon'th, DaZ Year)
048-t2-~087(
HARTFORD ~ CONNECTICUT
WESTISDE REGION~ ~DICAL B~OWA~
T~CHER EDUCATION ~IED ROSNER
:F~RIDA ~ BRO S~RISE 8595 SUNRISE
~ES
'~gS 33322 [s~,~ [ WHITE I(°'~ [: ~, '
'SOLoMoN DAVID ~UTZ I ~NA MIRSKY ~ ,
{Signature ~ Title) ·
(of Llcerr~eat
~tAPEL
8135 W. MO NAB ROAD, TAMARAC, FL.~ 33321
23a. On the bads of .xaminaUon and/or tnvesllgatlon, in my ocinlon dealh occurred
INgtla~l]re and ltt~) ~ I~
8:28 P. J M
Form 512)
2g. tF FEMALE, WAg THERE A
('PHYSICIAN. MEDICAL EXAMINER) ( Type or P~9
~00 w. LAUDERDALE
mode of
~ DUE TO ~R AS A CO._N~EQt~E OF): '
I
t
(Yea Or No)
' TH, IS IS A CERTIFIED TRUE AND CORRECT COPY OF THE OFFICIAL RECORD ON FILE tN THIS:OFFICE:
C, hlef flegistrar State Registrar,
THIS DOCUMENT IS PRINTED OR PHOTOCOPIED ON SECURITY PAPER WiTH A WATERMARK OF TH~ GREAT
SEAL OF THE STATE OF FLORIDA. DO NOT ACCEPT WITHOUT VERIFYING THE PRESENCE OF THE WATERMARK.
A NS SPECIAL LINES WITH TEXT AND SEALS IN THERMOCHROMIC INK. "
LAST WILL AND TEST~N~NT OF
SONIA B. ROSNER
I, SONIA B. ROSNER, also known as SHANEE ROSNER, of
Cumberland County, Pennsylvania, do hereby make this my Last Will
and Testament, revoking any former Wills and Codicils made by me.
FIRST: I am married to Saul Rosner, and all references to
my husband in this Will are to him. I have three children:
Haskell David Rosner (born November 18, 1947); Beth Goldstein
(born March 29, 1950); and Susan Flynn (born December 29, 1951).
These and any other children born to or adopted by my husband and
me are described in this Will as "my children," or as "a child of
mine." Any person born to or adopted by a child of mine is
described in this Will as "my issue." Provided, however, that no
adopted person shall benefit hereunder unless the order or decree
of adoption is entered before such adopted person attains the age
of twenty-one (21) years.
SECOND: I give my tangible personal property and all
casualty insurance that I am carrying on tangible personal
property, to my husband, or, if he does not survive me, I give
such property to such of my children who are living at my death
to be divided equitably among or between them as they may deter-
mine, or, if they are unable to agree, as my Personal Representa-
tive shall determine, after considering the wishes of such
children. I have complete confidence that my husband, my chil-
-1-
dren or my Personal Representative will honor any written in-
structions that I may leave with regard to tangible personal
property. Any such property not so distributed shall be sold,
and the proceeds added to my residuary estate to pass as hereaf-
ter described.
THIRD: If my husband fails to survive me, I give the sum of
Ten Thousand Dollars ($10,000) to Temple Beth Shalom of Greater
Harrisburg, 913 Allendale Road, Mechanicsburg, Pennsylvania, to
be added to the Endowment Fund.
FOURTH: I give, devise and bequeath the rest, residue and
remainder of my estate, real and personal, to my husband. Should
he not survive me, or to the extent that he, his duly authorized
agent, guardian, personal representative or any other successor
in interest, disclaims any interest, I give, devise and bequeath
the rest, residue and remainder, or the disclaimed interest
therein or portion thereof, to my Trustee, hereinafter named, IN
TRUST NEVERTHELESS, to be held, administered and distributed for
all purposes as part of the Bypass Trust.
FIFTH: The Bypass Trust shall be held, administered and
distributed as follows:
(1) My Trustee shall pay to or apply for the benefit
of any one or more of my husband, my children and my issue, until
division into shares pursuant to Paragraph (3), all of the net
income from the Bypass Trust in convenient installments in such
-2-
shares and proportions as my Trustee in its sole discretion shall
determine primarily for the medical care, education, support and
maintenance in reasonable comfort of my husband, children and
issue, taking into consideration to the extent my Trustee deems
advisable, any other income or resources of my husband, children
and issue known to my Trustee, considering that my husband is the
primary object of my bounty.
(2) Prior to division into shares pursuant to Para-
graph (3), my Trustee may pay to or apply for the benefit of any
one or more of my husband, children and issue such sums from the
principal of the Bypass Trust in such shares and proportions as
in its sole discretion shall be necessary or advisable from time
to time for the medical care, education, support and maintenance
in reasonable comfort of my husband, children and issue, taking
into consideration to the extent my Trustee deems advisable, any
other income or resources of my husband, children and issue known
to my Trustee, considering that my husband is the primary object
of my bounty. Any payment or application of benefits for a
beneficiary pursuant to this Paragraph shall be charged against
this Trust as a whole rather than against the ultimate distribu-
tive share of such beneficiary to whom or for whose benefit the
payment is made.
(3) Upon the death of my husband, or upon my death, if
my husband did not survive me, the entire remaining principal of
-3-
the Bypass Trust shall be divided into two (2) equal separate
shares, and distributed as follows:
(a) One (1) share shall be distributed per capita
to my then-living children, subject to the provisions
of Article SIXTH.
(b) One (1) share shall be distributed per capita
to my then-living issue, subject to the provisions of
Article SIXTH.
(c) Should none of my children be living at that
time, then the share provided in subparagraph (a) shall
be distributed per capita to my then-living issue.
(d) Should none of my issue be living at that
time, then the share provided in subparagraph (b) shall
be distributed per capita to my then-living children.
(4) If at the time of my death, or at any later time
prior to final distribution hereunder, my husband, my children,
and all my issue are deceased and no other disposition of the
property is directed by this Trust, then and in that event only,
the then-remaining property of this Trust, together with any
undistributed income, shall be paid over and distributed to
Temple Beth Shalom of Greater Harrisburg, 913 Allendale Road,
Mechanicsburg, Pennsylvania, to be added to the Endowment Fund.
SIXTH: If any share hereunder becomes distributable to a
beneficiary who has not attained the Outright Distribution Age,
-4-
as herein defined, then such share shall immediately vest in such
beneficiary, but notwithstanding the provisions herein, my
Trustee shall retain possession of such share in trust for such
beneficiary until such beneficiary attains the Outright Distribu-
tion Age, using so much of the net income and principal of such
share as my Trustee deems necessary to provide for the proper
medical care, education, support and maintenance in reasonable
comfort of such beneficiary, taking into consideration to the
extent my Trustee deems advisable any other income or resources
of such beneficiary or his or her parents known to my Trustee.
Any income not so paid or applied shall be accumulated and added
to principal. Such beneficiary's share shall be paid over and
distributed to such beneficiary upon attaining the Outright
Distribution Age, or if he or she shall sooner die, to his or her
executors or administrators. I recommend that my Trustee consid-
er distributing all income from such share to such beneficiary
when such beneficiary attains the age of twenty-one (21) years.
My Trustee shall have with respect to each share so retained all
the powers and discretions had with respect to the trusts created
herein generally.
The Outright Distribution Age shall be defined as followed:
(1) In the case of my son, Haskell David Rosner, the
age of sixty-five (65) years;
(2) In the case of my daughters, Beth Goldstein and
Susan Flynn, the age of fifty (50) years;
(3) In the case of my issue, as defined in Article
ONE, the age of thirty (30) years.
SEVENTH: Anything in this Will to the contrary notwith-
standing, no trust created herein shall continue beyond twenty-
one (21) years after the deaths of the last to die of my issue
living at the time of my death; upon the expiration of such
period, all trusts shall terminate and all the assets thereof
shall be distributed to those beneficiaries (and in the same
proportions) as are then entitled to receive the income there-
from.
EIGHTH: If any beneficiary and I should die under such
circumstances as would render it doubtful whether the beneficiary
or I died first, then it shall be conclusively presumed for the
purposes of this my Will that the beneficiary predeceased me.
NINTH: (1) I name my daughter, Beth Goldstein, and my son-
in-law, Dr. Lawrence Goldstein, as my Personal Representatives.
If either of them is unable or unwilling to serve, then the other
shall serve alone as my Personal Representative. I direct that
my Personal Representative, and their successors, herein referred
to as my Personal Representative regardless of number or gender,
serve without bond in any jurisdiction in which called upon to
act.
(2) I name my daughter, Beth Goldstein, and my son-in-
law, Dr. Lawrence Goldstein, as my Co-Trustees. If either of
them is unable or unwilling to serve, I name my son, Haskell
David Rosner, as the successor Co-Trustee. I direct that my Co-
Trustees, and their successors, herein referred to as my Trustee
regardless of number or gender, serve without bond in any juris-
diction in which called upon to act.
(3) Except as otherwise provided herein, if all of the
persons named in Paragraph (2) above, or any successor as herein
defined should fail to qualify as Trustee hereunder, or for any
reason should cease to act in such capacity, the successor or
substitute Trustee shall be some individual or financial institu-
tion with trust powers, which successor or substitute Trustee
shall be designated in a written instrument filed with the court
having jurisdiction over the probate of my estate and signed by
my husband, or if he fails to act, signed by or on behalf of a
majority of my children who have attained the age eighteen (18)
years, or if they fail to act, by the court having jurisdiction
over the Trust. The situs of the Trust may be transferred to the
situs of such successor or substitute Trustee by designation in
the written instrument.
(4) For services as Personal Representative and
Trustee, my Personal Representative and Trustee shall receive
reasonable compensation.
TENTH: (1) I give to any Personal Representative and to
any Trustee named in this Will or any Codicil hereto or to any
successor or substitute Personal Representative or Trustee all of
the powers enumerated in this Will and all of the powers applica-
ble by law to fiduciaries in the Commonwealth of Pennsylvania and
in particular through the Pennsylvania Probate, Estates and Fidu-
ciaries Code, as effective and as in effect on the date of my
death, during the administration and until the completion of the
distribution of my estate, and until the termination of all
trusts created in this Will or any Codicil hereto and until the
completion of the distribution of the assets of such trusts. I
direct that all such powers shall be construed in the broadest
possible manner and shall be exercisable without court authoriza-
tion.
(2) In determining the federal estate and income tax
liabilities of my estate, my Personal Representative shall have
discretion to select the valuation date and to determine whether
any or all of the allowable administration expenses in my estate
shall be used as federal estate tax deductions or as federal
income tax deductions and shall have the discretion to file a
joint income tax return with my husband.
(3) If at any time any trust created hereunder (or any
share thereof if the trust shall have been divided into shares)
shall be of such value that, in the opinion of my Trustee, the
-8-
administration expense of holding the assets contained therein in
trust is not justified, my Trustee, in its absolute discretion,
may terminate such trust and distribute the trust property to the
person or persons then entitled to receive or have the benefit of
the income therefrom or the legal representative of such person.
If there is more than one income beneficiary, my Trustee shall
make such distribution to such income beneficiaries in the
proportion in which they are beneficiaries or if no proportion is
designated in equal shares to such beneficiaries.
(4) My Personal Representative and Trustee are autho-
rized and empowered to acquire and to retain, either permanently
or for such period of time as my Personal Representative or
Trustee may determine, any assets, including the capital stock of
any closely held corporation, whether such assets are or are not
of the character approved or authorized by law for investment by
fiduciaries and whether such assets do or do not represent an
overconcentration in one investment.
(5) My Personal Representative and my Trustee are
authorized and empowered to disclaim any interest, in whole or in
part, of which I, my Personal Representative, or my Trustee, may
be the beneficiary, devisee, or legatee, by executing an appro-
priate instrument (in accordance with section 2518 of the Inter-
nal Revenue Code of 1986, as amended, or such similar section as
may then be in effect).
-9-
(6) My Personal Representative and Trustee are autho-
rized and empowered to sell at public or private sale, or ex-
change, and to encumber or lease, for any period of time, any
real or personal property and to give options to buy or lease any
such property. Additionally, my Personal Representative and
Trustee are authorized and empowered to compromise claims, to
borrow from anyone (including a fiduciary hereunder) and to
pledge property as security therefor, to make loans to and to buy
property from anyone (including a fiduciary or beneficiary
hereunder); provided that any such loans shall be adequately
secured and at a fair interest rate.
(7) My Personal Representative and Trustee are autho-
rized and empowered to allocate property, charges on property,
receipts and income among and between principal or income, or
partly to each, without regard to any law defining principal and
income.
ELEVENTH: No person who at any time is acting as a co-
trustee (if any) hereunder shall have any power or obligation to
participate in or to exercise any discretionary authority that I
have given to my Trustee to pay principal or income to such
person, or for his or her benefit or in relief of his or her
legal obligations. Such discretionary authority shall be exer-
cised solely by the disinterested co-trustee(s).
TWELFTH: No interest of any beneficiary under this Will,
any Codicil hereto, or any trust created herein, shall be subject
to anticipation or to voluntary or involuntary alienation.
THIRTEENTH: All estate, inheritance, succession and other
death taxes imposed or payable by reason of my death and interest
and penalties thereon with respect to all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this Will, shall be paid out of the residue of my
estate, as if such taxes were expenses of administration, without
apportionment or right of reimbursement. I authorize my Personal
Representative and Trustee to pay all such taxes at such time or
times as deemed advisable.
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this o~ ~ day of~~~4 , 1996.
S~NIA B. ROSNER~
_~~ ~~~_ (SEAL)
also known as SHkNEE ROSNER
SIGNED, SEALED, PUBLISHED, and
DECLARED by SONIA B. ROSNER,
as and for her Last Will and
Testament, on the day and year
last above written, in the
presence of us, who, at her
request, in her presence, and
in the presence of each other,
all being present at the same
time, have hereunto subscribed
our names as witnesses:
-12-
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
~ , : SS.
COUNTY OF c~.~ C.~ ~_.~ :
WE, SONIA B. ROSNER (also known as SHANEE ROSNER), the Testatrix,
-~3k~'~:~x" ~ ~'\~'~'-~'~ , the witnesses, respectively, whose names
are sig~d to the att~hed or foregoing instrument, being first duly
sworn, do hereby declare to the undersigned authority that the Testa-
trix signed and executed the instrument as her Last Will and that she
had signed willingly (willingly directed another to sign for her), and
that she executed it as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and
hearing of the Testatrix, signed the Will as witness and to the best
of his or her knowledge the Testatrix was at that time eighteen (18)
years of age or older, of sound mind, and under no constraint or undue
influence.
gO,IA B. ROSNER, Testatrix
also known as SHANEE ROSNER
Witness
W~t~ess ~ ~$'~'
Subscribed, sworn to, and acknowledged before me by SONIA B. ROSNER,
also known as SHANEE ROSNER, the Testatrix, and subscribed and sworn
to before me by ~.~.Q~._~<~--~
and %,i'3~c~(i~,~.~ <~'V~,~-~q , W~esses, this ~Q~ day
of ~AC~,'~.<~, 1996.
Notary ~ublic / x
-13-
LAST
WILL AND TESTAMENT
OF
SONIA B. ROSNER
KeefeR, WOOD, ALLEN <~ RAHAL
2 I O WALNUT STREET
MAILINg ADDRESS - P. O. BOX 11963
HARRISBUR(3, Pa 17108- ~963
Bridget M. Whitley, Esq.
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Will No.
To the Register:
I certify that notice of (beneficial interest) 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 5~_.,J:~.~b~f' .~/ Roo3 :
Name Address
Notice has now been given to ~1 persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Name
Address
Telephone VI 7) 7~ 3 -- ID
Capacity: ~ Personal Representative
__Counsel for personal representative
November 25, 2003
Ms Beth D. Goldstein
3540 Countryside Lane
Camp Hill, Pa. 17011-1523
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPARTMENT 280601
HARRISBURG, PA 17128-0601
Telephone
(717) 787-3930
FAX (717) 772-0412
Dear Ms Goldstein:
Re:
Estate of Sonia B. Rosner's
File Number 2103-0515
This is in response to your request for an extension of time to file the Inheritance Tax Return for
the above estate.
In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for
filing the return is extended for an additional period of six months. This extension will avoid the
imposition of a penalty for failure to make a timely return. However, it does not prevent interest from
accruing on any tax remaining unpaid after the delinquent date.
The return must be filed with the Register of Wills on or before May 18,2004. Because Section
2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s)
will be granted that would exceed the maximum time permitted.
Claudia Mafia, ~ervisor
Document Processing Unit
Inheritance Tax Division
00 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1
COUNTY CODE
-- 0 3 0 0 5 1 5
YEAR NUMBER
DECEDENTSNAME(LAST, FIRST, ANDMIDDLEINITIAL)
Rosner, Sonia B. (Shanee)
DA~0FDEATH(MM-DD-YEAR) DAmOFBIR~(MM-DD-YEAR
02-18--2003 10--08-1925
SOCl~ SECURI~ NUMBER
048-12-0870
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURI~ NUMBER
Saul Rosner 042-12-5883
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
"' [~ [~] 2. Supplemental Return [~] 3. Remainder Retum (date of death pdor to 12-13-82)
I- 1. Original Return
¢.~ --~n,.~. I[~ 4. Limited Estate ~] 4a. Future Interest Comprom,se (date of death after 12-12-82) E~ 5. Federal Estate Tax Retum Required
u.i O.CD
-,- OOn,~ I [~ 6. Decedent Died Testate (Altach copy of Will) [~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) 6. Total Number of Safe Deposit Boxes
r--] 9. Litigation Proceeds Received [~ 10. Spousal Poverty Credit (date of death bet .... ,2-3,-91ar~ ,-,-95) r---] 11. Election to tax under Sec. 9113(A)(A,achSchO)
THIS SECTION MUST BE coMpLETED. ALL cORRESPONDENCE AND CONFIDENTi~ TAX INFORMATION SHOULD BEDiRECTED TO::
z
z
0
LU
0
z
Z
O
X
NAME
LORRAINE R. NAGY
F~RM NAME(IfApplicable)
KERN AND COMPANY
~LEPHONE NUMBER
(717) 763-0888
COMPLETE MAILING ADDRESS
2331 MARKET STREET
CAMP HILL, PA 17011
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)
----]Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
1 1. Total Deductions (total Lines 9 & 10)
1 2. 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)
14. Net Value Subject to Tax (Line 12 minus Line 13)
299,000.00
145,047.77
0.00
0.00
23,000.00
223,766.67
117,094.20
OFFICIAL USE ONLY
(8)
8,620.00
807,908.64
(11)
(12)
(13)
(14)
8r620.00
799,288.64
799,288.64
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18, Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
799~288.64
x.0 00 (15)
x .0 __ (16)
x .12 (17)
x .15 (16)
(19)
> > BE ~U~E TO ~SWER"~E QUE~IONS ON/RE~/ERSE SIDE~D REGHECK'MATH
2W4645 1.000
Decedent's Complete Address:
S3REET ADDRESS
895 MANDY LANE
CAMP HILL
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE
ZIP
17011
Interest/Penalty if applicable D. Interest
E. Penalty
Total Credits (A + B + C)
.00
(2)
Total Interest/Penalty(D + E) (3)
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)
.00
.00
5. If Line I + 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)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) .00
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 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? ............................ E]]]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ri [~]
4. Did decedent own an Individual Retirement Account, annuity, or other non~probate property which
contains a beneficiary designation? ................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPQNSIBLE FOR FILING RETURN
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
////, -'-
DATE
DATE
KERN AND COMPANY, P.C. 2331 MARKET STREET, CAMP HILL PA 17011
For d ares of death on or after July t, 1994 and before January 1, 1995. the tax rate imposed on the net va~ue of t~ansfers to or for the use of 1he sun~ving 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 im posed 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 im posed 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 i m posed on the net value of transfers to or for the use of the decadent'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
REV-1502 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
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 pdce at which property v~uld be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable know~edge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
Primary residence located at 895 Mandy Lane, Camp Hill, PA
Apartment at 6 Refidim Street, Tel-Aviv, Israel
128,400.00
170,600.00
TOTAL (Also enter on line 1, Recapitulation) $ 2 99,000 o 00
2w46953.000 (If more space is needed, insert additional sheets of the same size)
REV-150.3 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
iTEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2.
3.
4.
5.
6.
7.
8.
9.
10.
11
12
13
14
15
16
17
3,238.27 Shares of Reserve Primary Fund (FBW acct#71891029)
300 Shares of Dell Computer (FBW acct#71891029)
250 Shares of Intuit Inc. (FBW acct#71891029)
200 Shares of Msdw Cap Trust PFD (FBW acct#71891029)
33,528.95 Shares of Schwab Govt Money Fund (Schwab Acct#76305731
218.8354 Shares of Bancroft Conv Fund Inc (Schwab Acct#76305732
1081 Shares of Citigroup Inc. (Schwab Acct#76305732)
13 Shares of Delphi Corp. (Schwab Acct#76305732)
500 Shares of Dynergy Inc Class A (Schwab Acct#76305732)
262 Shares Exelon Corp (Schwab Acct#76305732)
396 Shares FleetBoston Financial (Schwab Acct#76305732)
20 Shares General Motors Corp (Schwab Acct#76305732)
10 Shares Highlands Ins Group (Schwab Acct#76305732)
750 Shares May Dept. Stores (Schwab Acct#76305732)
300 Shares Nuveen Mun Value Fund (Schwab Acct#76305732)
46 Shares Travelers Property Casualty Cls A (Schwab Acct#763057~
95 Shares Travelers Property Casualty Cls B (Schwab Acct#763057~
2
12
3,238.27
7,801.50
11,262.50
5.020.00
33.528.95
3.978.43
35.721.65
110.76
930.00
12,772.50
9,909.90
676.40
0.00
15,135.00
2,775.00
713.46
1,473.45
TOTAL (Also enter on line 2, Recapitulation) $ 145,047.77
2W4696 4.000 (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
Sonia Rosner
FILE NUMBER
21-03-00515
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
2000 Toyota Avalon XLS
Furnishings and Personal Belongings
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
18,000.00
5,000.00
23,000.00
2W46AD 3.000
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-55515
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. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
LErm~ DATE ~SCPJP~ON OF PROPER~ % Of DATE OF DEA~
ITEM FOR JOIm MADE INCLUDE ~ME OF FLUVIAL I~TI~ION A~ BANI( ACCOUNT DA~ OF DEA~
NUMBER TENANT JOINT I~l~l~R OR ~MI~R I~1~1~ NUMBER. AWA~ DEED FOR DECD'S V~UE OF
~I~Y-I~LD ~L ESTA~. VALUE OF ASSET INTEREST ~CEDEN~S INTEREST
1. A. pre-1999 109,106.21 Shares
Schwab Govt Money Fund
held in Schwab Acct#7630-56C'9 109,106.21 50% 54,553.11
2. A. pre-1999 160 Shares Citigroup Inc.
held in Schwab Acct#7630-5609 5,287.2 50% 2,643.60
3. A. 1988 300 Shares Du Pont
held in Schwab Acct#7630-5609 11,391 50% 5,695.5
4. A. 1977,1986 300 Shares IBM
held in Schwab Acct#7630-56C9 23,611.5 50% 11,805.75
5. A. 1988 6 Shares
Travelers Property Casualty
Class A
held in Schwab Acct#7630-5609 93.06 50% 46.53
6. IA. 1988 14 Shares
Travelers Property Casualty
Class B
held in Schwab Acct#7630-56~9 217.14 50% 108.57
7. A. pre-1999 100 Shares La Quinta
held in Schwab Acct#7630-5609 394.5 50% 197.25
TOTAL(Alsoenteronline6, Re~pitulation) $ continued on next paq~
~W46AE 3.000 (if m~rR ~n~. i~ n~a ~..~ ~*=-.-i -~ ..........
sheets of the same size)
REV-I~09 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
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 ADORESS RELATIONSHIP TO DECEDENT
A. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
~=TrER DATE ~SCRIPTION OF PROPER~ % OF DA~ Of DEA~
ITEM FOR JOl~ MADE I~LUDE ~ME OF FI~I~ INSTITUTION AND BANK AC~UNT DA~ OF DEA~ DECD'S V~UE OF
NLiM~ER OR ~MILAR IDE~I~I~ NUMSER. A~A~ ~ED FOR
NUMBER TE~m JOINT ~I~Y-Fi~DREAL E~ATE. V~UE OFASSET INTEREST ~DEN'CS IN~ST
8. A. pre-1999 24,243.52 Shares
Reserve Primary Fund
held in Ferris, Baker Watts
Account #71891027 24,243.52 50% 12,121.76
9. A. pre-1999 1,667 Shares
Nuveen Divid Advantage
iMun Fd 2
held in Ferris, Baker Watts
Account #71891027 23,696.41 50% 11,848.21
10 A. pre-1999 200 Shares Altria Group
held in Ferris, Baker Watts
Account #71891027 7,578.00 50% 3,789.00
11. A. pre-1999 200
BF Goodrigh Capital Quips
Set A 8.3% due 9/30/2025
held in Ferris, Baker Watts
Account #71891027 5,050.00 50% 2,525.00
12. A. pre-1999 800
Bsch Finance Ltd Pfd Set G
8.125% 20,816.00 50% 10,408.00
TOTAL(Alsoenter0nline6, Re~pitulation) $ continued on next page
2W46AE 3.000 (If more space is needed, insert additional sheets of the same size)
REV-I~09 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE F
JOINTLY-OWNED PROPERTY
Sonia Rosner
FILENUMBER
21-03-00515
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
A. Saul Rosner
JOINTLY-OWNED PROPERTY:
I TE M DATE
MADE
NUMBER JOINT
13. pre-1999
14. pre-1999
15. pre-1999
16.
17.
pre-1999
pre-1999
DESCRIPTION OF PROPERTY
895 Mandy Lane
Camp Hill, PA 17011
INCLUDE NAME OF FINANCIAL INSTITIJTION AND BA~( ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINtly-HELD REAL ESTATE.
400
Bank One Cap I Pfd 8%
due 9-15-2029
held in Ferris, Baker Watts
Account #71891027
400
Bell South Cap Fdg Sr Quibs
7.375% 9-1-2039 B/E
held in Ferris, Baker Watts
Account #71891027
400
Bergen Cap Tr I Toprs 7.8%
due 6-30-2039
held in Ferris, Baker Watts
Account #71891027
Watts
DATE OF DEATH
VALUE OF ASSET
10,474.00
10,500.00
9,640.00
200 Shares Citigroup
held in Ferris, Baker
Account #71891027
6,609.00
9,010.75
%OF
DECD'S
INTEREST
50%
50%
50%
5O%
5O%
RELATIONSHIP TO DECEDENT
350
Corp Bckd Tr Ctfs 01-15 JPM
Capital Sec I 7.2%
held in Ferris, Baker Watts
Account #71891027
DATE OF DEATH
VALUE OF
DECEDEN'FS INTEREST
Spouse
5,237.00
5,250.00
4,820.00
3,304.50
4,505.38
TOTAL .[Also enter on line ~
(If more space is needed, insert additional sheets of the same size)
2W46AE3.000 :inued on next a e
REV-15;~9 EX + (6-96)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
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. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
~n~R DA~ ~SCRIPTION Of PROPER~ % Of DA~ OF DEA~
ITEM FOR JO~ MADE INCLUDE NAME OF FINANCI~ I~TIT~IONA~ BAAl( ACCO~ DA~ OF DEA~ DECD'S V~UE OF
NUMBER TE~N JOINT NLMBF-R OR ~MI~R I~1~1~ NLIM~R. A~A~ DEED FOR
~I~Y4-ELD REAL ESTATE. VALUE OF ASSET INTEREST ~CEDE~S IN'REST
18. A. 1988 300 Shares DuPont
held in Ferris,Baker Watts
Account #71891027 11,391.00 50% 5,695.50
19. A. pre-1999 1000 Shares
Dynergy Inc New C1 A
held in Ferris,Baker Watts
Account #71891027 1,860.00 50% 930.00
20. A. 1999 :400
EIX Trust II Pfd 8.6% Quips
due 10-29-2029 B/E
(Edison Intl)
held in Ferris,Baker Watts
Account #71891027 10,100.00 50% 5,050.00
21. A. 1955 400
General Motors $25 Par Sr
Note 7.25%
held in Ferris,Baker Watts
Account #71891027 9,938.00 50% 4,969.00
22. A. 1977, 1986'500 Shares IBM
held in Ferris,Baker Watts
Account #71891027 39,352.50 50% 19,676.25
TOTAL(Alsoenteronline6, Re~pitulation) $ continued on next paq~
iAE 3.000 (If more space is needed, insert additional sheets of the same size}
REV-lC09 EX + (C>98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
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. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
L~TER DATE ~S~IP~ON OF PROPER~ % Of DA~ OF DEATH
ITEM FOR JOl~ MADE INCLUDE ~ME OF Ft~I~ I~TI~ION A~ ~ A~O~
NUMBER TENANT JOINT NL~ ~ ~Ul~ IDE~I~I~ NI. JNI~R. A~ACH DEED FOR DA~ OF DEA~ DECD'S VALUE OF
~Y-I-E~LD ~L ESTATE. VALUE OF ~SET INTEREST DECEDE~S IN'REST
23. A. pre-1999 200 Shares Intuit
held in Ferris, Baker Watts
account #71891027 9,010.00 50% 4,505.00
24. A. 1996 100 Shares
Kennametal Inc Cap Stk
held in Ferris, Baker Watts
account #71891027 3,015.00 50% 1,507.50
25. A. pre-1999 1000
Litchfield Cap Tr I Pfd Gtd
Tr Secs Sr A 10% B/E
held in Ferris, Baker Watts
account #71891027 10,990.00 50% 5,495.00
26. A. pre-1999 200
MSDW Cap Trust I 7.1% Pfd
Cap Secs Ftd by Morgan Stnly
Dean Wttr 2/28/2038
held in Ferris, Baker Watts
account #71891027 5,003.00 50% 2,501.50
27. A. pre-1999 400
Merrill Lynch & Co Inc 9%
Dep Shs Rep Ser A 1/400
Cum Pfd
held in Ferris, Baker Watts
account #71891027 11,350.00 50% 5,675.00
TOTAL(Alsoenteronline6, Re~pitulation) $ continued on next paq3
pace , insert additional sheets of the same size)
REV-15~9 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 23-03-00515
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. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIP~ON OF PROPER~ % ~ DATE OF DEA~
ITEM FOR JOl~ MADE INCLUDE ~ME OF FINANCI~ I~TI~ION A~ BANK A~O~
NUMBER TE~ JOINT NL~ OR ~MI~ IDE~I~I~ NUMAR. A~A~ ~ED FOR DA~ OF DEA~ DECD'S VALUE OF
~I~Y-I~LD RE-AL ESTATE. V~UE OF ASSET INTEREST ~CEDEN~S IN'REST
28. A. pre-1999 200
NASDAQ-100 Trust Sr i B/E
held in Ferris, Baker Watts
account #71891027 5,002.00 50% 2,501.00
29. A. pre-1999 300 Northwest Capital Tr
8.75%
held in Ferris, Baker Watts
account #71891027 8,049.00 50% 4,024.50
30. A. 1981 400 Shares PPL
held in Ferris, Baker Watts
account #71891027 13,284.00 50% 6,642.00
31. A. pre-1999 300 Rhone Poulenc Overseas
8.125% Cum Gtd Pref Sr A
held in Ferris, Baker Watts
account #71891027 7,684.50 50% 3,842.25
32. A. pre-1988 8 Travelers Ppty Casualty
Corp New C1 A
held in Ferris, Baker Watts
account #71891027 124.08 50% 62.04
33. A. 1988 17 Travelers Ppty Casualty
Corp New C1 B
held in Ferris, Baker Watts
account #71891027 263.67 50% 131.84
TOTAL(Alsoenteronline6, Re~pitulation) $ continued on next paqe
2W46AE 3.000 (If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
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. Saul Rosner Spouse
895 Mandy Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
LET-rER DA~ ~SCRIPTION OF PROPER~ % OF DA~ OF DEATH
ITEM FOR JOl~ MADE INCLUDE NAME OF FINANCIAL I~TIT~ION A~ ~ AC~ DA~ OF DEATH DECD'S VALUE OF
NUVI~ ~ ~MI~R IDE~I~I~ NUMBER. A~A~ ~ED FOR
NUMBER TE~ JOINT ~f~Y*I-ELD ~L ESTATE. V~UE OF ASSET INTEREST ~CEDE~S INTEREST
34. A. 1996 150 Shares Tyco Intl Ltd Ne~
held in Ferris, Baker Watts
account #71891027 2,318.25 50% 1,159.13
35. A. pre-1999 !600 XL Capital Ltd Perp
7.625%
held in Ferris, Baker Watts
account #71891027 15,588.00 50% 7,794.00
36. A. pre-1999 Call Intuit Corp $50 Exp
1/17/04
held in Ferris, Baker Watts
account #71891027 1,420.00 50% 710.00
37. A. pre-1999 Joint Checking Account
M&T Bank (formerly Allfirst)
account #38344025 4,072.00 50% 2,036.00
TOTAL(AIs0enteronline6. Re~pitulation) $ 223,766.67
2W46AE 3.000 (If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
This schedule must be completed and filed if the answer to any of questions 1 throu ih 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM iNC~.U~ l~ NAME OF ~ TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBEF T~ DATE OF "{T~SFER. A~FTAOH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. ;Ferris, Baker Watts IRA (Sonia)
account #71891026
Decedent' s Spouse, Saul Rosner
named as beneficiary 117,094.20 100% 0 117,094.20
TOTAL (Also enter on line 7, Recapitulation) $
117,094.20
(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 &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Sonia Rosner 21-03-00515
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
2.
3.
4.
5.
5.
6.
7.
FUNERAL EXPENSES:
Funeral (Reese Funeral Home)
Funeral Transportation (Rohrer Charter Co.)
Funeral Reception (Boscov's Catering)
Headstone (Gingrich Memorials)
Cemetery Plot (Beth Shalom Cemetery)
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
Attorney Fees
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
Letters of Testamentary
Accountant's Fees
Kern and Company, P.C.
Tax Return Preparer's Fees
TOTAL (Also enter on line 9, Recapitulation) $
2,765.00
262.00
1,593.00
2,075.00
750.00
375.00
800.00
8,620.00
2W46AG3.000 (Ifmorespaceisneeded, inse~additi~alsheetsofthesamesize)
Schwab Account #7630-5732 (Sonia)
Description Quantity High Low Average Market
Price on Price on Price on Value on
2/18/03 2/18/03 2/18/03 2/18/03
Schwab Govt Money Fund 33,528.95 1.00 1.00 1.00 33,528.95
Bancroft Conv Fund Inc 218.8354 18.26 18.10 18.18 3,978.43
Citigroup Inc 1081 33.55 32.54 33.05 35,721.65
Delphi Corp. 13 8.68 8.36 8.52 110.76
Dynergy Inc Class A 500 1.91 1.81 1.86 930.00
Exelon Corp 262 49.50 48.00 48.75 12,772.50
FleetBoston Financial 396 25.34 24.71 25.03 9,909.90
General Motors Corp 20 34.64 33.00 33.82 676.40
Highlands Ins Group 10 0.00 0.00 0.00 0.00
May Dept. Stores 750 20.45 19.91 20.18 15,135.00
Nuveen Mun Value Fund 300 9.29 9.21 9.25 2,775.00
Travelers Property Casualty 46 15.82 15.20 15.51 713.46
Class A
Travelers Property Casualty 95 15.87 15.15 15.51 1,473.45
Class B
Total ] 117,725.50
Ferris, Baker Watts #?1891029 (Sonia)
Description Quantity High Low Average Market
Price on Price on Price on Value on
2/18/03 2/18/03 2/18/03 2/18/03
Reserve Primary Fund 3,238.27 1.00 1.00 1.00 3,238.27
Dell Computer 300 26.50 25.51 26.01 7,801.50
Intuit Inc 250 45.73 44.37 45.05 11,262.50
Msdw Cap Trust PFD~ 200 25.10 5,020.00
Total 27,322.27
This is a 2/28/03 value. The 2/18/03 value could not be determined.
Schwab Account #7630-5609 (Saul & Sonia)
Description Quantity High Low Average Market Value
Price on Price on Price on on 2/18/03
2/18/03 2/18/03 2/18/03
Schwab Govt Money Fund 109,106.21 1.00 1.00 1.00 109,106.21
Citigroup Inc 160 33.55 32.54 33.05 5,287.20
Du Pont 300 38.27 37.67 37.97 11,391.00
IBM 300 79.50 77.91 78.71 23,611.50
Travelers Property Casualty 6 15.82 15.20 15.51 93.06
Class A
Travelers Property Casualty 14 15.87 15.15 15.51 217.14
Class B
La Quinta 100 4.01 3.88 3.95 394.50
Total ] ] 150,100.61
Ferris, Baker Watts Account #71891027 (Saul & Sonia)
Description Quantity High Low Average Market
Price on Price on Price on Value on
2/18/03 2/18/03 2/18/03 2/18/03
Reserve Primary Fund 24,243.52 1.00 1.00 1.00 24,243.52
Nuveen Divid Advantage 1667 14.28 14.15 14.22 23,696.41
Mun Fd 2
Altria Group 200 38.22 37.56 37.89 7,578.00
BF Goodrich Capital Quips 200 25.34 25.16 25.25 5,050.00
Ser A 8.3% due 9/30/2025
Bsch Finance Ltd Pfd Ser G 800 26.02 20,816.00
8.125%~
Bank One Cap I Pfd 8% 9-15- 400 26.25 26.12 26.19 10,474.00
29
Bellsouth Cap Fdg Sr Quibs 400 26.35 26.15 26.25 10,500.00
7.375%
9-1-39 B/E
Bergen Cap Tr I Toprs 7.8% 400 24.30 23.90 24.10 9,640.00
due
6-30-39
Citigroup 200 33.55 32.54 33.05 6,609.00
Corp Bckd Tr Ctfs 01-15 JPM 350 25.79 25.70 25.75 9,010.75
Capital Sec 1 7.2%
Du Pont 300 38.27 37.67 37.97 11,391.00
Dynergy Inc New C1A 1000 1.91 1.81 1.86 1,860.00
ED{ Trust II Pfd 8.6% Quips 400 25.30 25.20 25.25 10,100.00
due 10-29-29 B/E (Edison
Intl)
General Motors $25 Par Sr 400 24.94 24.75 24.85 9,938.00
Note 7.25%
IBM 500 79.50 77.91 78.71 39,352.50
Description Quantity High Low Average Market
Price on Price on Price on Value on
2/18/03 2/18/03 2/18/03 2/18/03
Intuit 200 45.73 44.37 45.05 9,010.00
Kennametal Inc Cap Stk 100 30.60 29.70 30.15 3,015.00
Litchfield Cap Tr I Pfd Gtd Tr 1000 10.99 10.99 10.99 10,990.00
Secs Sr A 10% B/E
MSDW Cap Trust 1 7.1% Pfd 200 25.03 25.00 25.02 5,003.00
Cap Secs Gtd by Morgan
Smly Dean Wtter 2/28/38
Merrill Lynch & Co Inc 9% 400 28.47 28.28 28.38 11,350.00
Dep Shs Rep Ser A 1/400
Cum Pfd
NASDAQ-100 Trust Sr 1 B/E 200 25.34 24.68 25.01 5,002.00
Northwest Capital Tr I Pfd 300 26.95 26.71 26.83 8,049.00
8.75%
PPL 400 33.72 32.70 33.21 13,284.00
Rhone Poulenc Overseas 300 25.65 25.58 25.62 7,684.50
8.125% Cum Gtd Pref Sr A
Travelers Ppty Casualty Corp 8 15.82 15.20 15.51 124.08
New C1 A
Travelers Ppty Casualty Corp 17 15.87 15.15 15.51 263.67
New C1 B
Tyco Intl Ltd New 150 15.61 15.30 15.46 2,318.25
XL Capital Ltd Perp 7.625% 600 26.11 25.85 25.98 15,588.00
Call Intuit Corp $50 Exp 1,420.00
1/17/042
Total ] 1293,360.68
~This is a 2/28/03 value. The 2/18/03 value could not be determined.
Ferris, Baker Watts Account #71891026 (Sonia IRA)
Description Quantity High Low Average Market
Price on Price on Price on Value on
2/18/03 2/18/03 2/18/03 2/18/03
Reserve Primary Fund 28,274.85 1.00 1.00 1.00! 28,274.85
Fedl Home Loan Mtg Corp 20,000 3,677.14
REMIC1
Fedl Natl Mtg Assn Cpn2 20,000 8,135.43
Fedl Home Loan Mtg Corp 20,000 22,147.52
REMIC~
Agere Systems Class A 2 1.55 1.49 1.52 3.04
Agere Systems Class B 52 1.53 1.40 1.47 76.18
Avaya Inc 16 2.44 2.27 2.36 37.68
Bsch Finance Ltd Pfd~ 200 26.02 5,204.00
Equity Office Pptys Pfd~ 500 25.32 12,660.00
General Motors Corp 300 34.64 33.00 33.82 10,146.00
Hancock Invt Tr Class B 1,082.794 12.87 12.87 12.87 13,935.56
La Quinta 440 4.01 3.88 3.95 1,735.80
Lucent Technologies 200 1.80 1.74 1.77 354.00
NPB Cap Tr 400 26.10 26.01 26.06 10,422.00
Call GM~ 285.00
Total I 117,094.20
This is a 2/28/03 value. The 2/18/03 value could not be determined.
This is an adjusted 2/28/03 value. The 2/18/03 value could not be determined.
LAST WILL AND TESTAMENT OF
SONIA B. ROSNER
I, SONIA B. ROSNER, also known as SHANEE ROSNER, of
Cumberland County, Pennsylvania, do hereby make this my Last Will
and Testament, revoking any former Wills and Codicils made by me.
FIRST: I am married to Saul Rosner, and all references to
my husband in this Will are to him. I have three children:
Haskell David Rosner (born November 18, 1947); Beth Goldstein
(born March 29, 1950); and Susan Flynn (born December 29, 1951).
These and any other children born to or adopted by my husband and
me are described in this Will as "my children,', or as "a child of
mine." Any person born to or adopted by a child of mine is
described in this Will as "my issue.', Provided, however, that no
adopted person shall benefit hereunder unless the order or decree
of adoption is entered before such adopted person attains the age
of twenty-one (21) years.
SECOND: I give my tangible personal property and all
casualty insurance that I am carrying on tangible personal
property, to my husband, or, if he does not survive me, I give
such property to such of my children who are living at my death
to be divided equitably among or between them as they may deter-
mine, or, if they are unable to agree, as my Personal Representa-
tive shall determine, after considering the wishes of such
children. I have complete confidence that my husband, my chil-
-1-
dren or my Personal Representative will honor any written in-
structions that I may leave with regard to tangible personal
property. Any such property not so distributed shall be sold,
and the proceeds added to my residuary estate to pass as hereaf-
ter described.
THIRD: If my husband fails to survive me, I give the sum of
Ten Thousand Dollars ($10,000) to Temple Beth Shalom of Greater
Harrisburg, 913 Allendale Road, Mechanicsburg, Pennsylvania, to
be added to the Endowment Fund.
FOURTH: I give, devise and bequeath the rest, residue and
remainder of my estate, real and personal, to my husband. Should
he not survive me, or to the extent that he, his duly authorized
agent, guardian, personal representative or any other successor
in interest, disclaims any interest, I give, devise and bequeath
the rest, residue and remainder, or the disclaimed interest
therein or portion thereof, to my Trustee, hereinafter named, IN
TRUST NEVERTHELESS, to be held, administered and distributed for
all purposes as part of the Bypass Trust.
FIFTH: The Bypass Trust shall be held, administered and
distributed as follows:
(1) My Trustee shall pay to or apply for the benefit
of any one or more of my husband, my children and my issue, until
division into shares pursuant to Paragraph (3), all of the net
income from the Bypass Trust in convenient installments in such
-2-
shares and proportions as my Trustee in its sole discretion shall
determine primarily for the medical care, education, support and
maintenance in reasonable comfort of my husband, children and
issue, taking into consideration to the extent my Trustee deems
advisable, any other income or resources of my husband, children
and issue known to my Trustee, considering that my husband is the
primary object of my bounty.
(2) Prior to division into shares pursuant to Para-
graph (3), my Trustee may pay to or apply for the benefit of any
one or more of my husband, children and issue such sums from the
principal of the Bypass Trust in such shares and proportions as
in its sole discretion shall be necessary or advisable from time
to time for the medical care, education, support and maintenance
in reasonable comfort of my husband, children and issue, taking
into consideration to the extent my Trustee deems advisable, any
other income or resources of my husband, children and issue known
to my Trustee, considering that my husband is the primary object
of my bounty. Any payment or application of benefits for a
beneficiary pursuant to this Paragraph shall be charged against
this Trust as a whole rather than against the ultimate distribu-
tive share of such beneficiary to whom or for whose benefit the
payment is made.
(3) Upon the death of my husband, or upon my death, if
my husband did not survive me, the entire remaining principal of
-3-
the Bypass Trust shall be divided into two (2) equal separate
shares, and distributed as follows:
(a) One (1) share shall be distributed per capita
to my then-living children, subject to the provisions
of Article SIXTH.
(b) One (1) share shall be distributed per capita
to my then-living issue, subject to the provisions of
Article SIXTH.
(c) Should none of my children be living at that
time, then the share provided in subparagraph (a) shall
be distributed per capita to my then-living issue.
(d) Should none of my issue be living at that
time, then the share provided in subparagraph (b) shall
be distributed per capita to my then-living children.
(4) If at the time of my death, or at any later time
prior to final distribution hereunder, my husband, my children,
and all my issue are deceased and no other disposition of the
property is directed by this Trust, then and in that event only,
the then-remaining property of this Trust, together with any
undistributed income, shall be paid over and distributed to
Temple Beth Shalom of Greater Harrisburg, 913 Allendale Road,
Mechanicsburg, Pennsylvania, to be added to the Endowment Fund.
SIXTH: If any share hereunder becomes distributable to a
beneficiary who has not attained the Outright Distribution Age,
-4-
as herein defined, then such share shall immediately vest in such
beneficiary, but notwithstanding the provisions herein, my
Trustee shall retain possession of such share in trust for such
beneficiary until such beneficiary attains the Outright Distribu-
tion Age, using so much of the net income and principal of such
share as my Trustee deems necessary to provide for the proper
medical care, education, support and maintenance in reasonable
comfort of such beneficiary, taking into consideration to the
extent my Trustee deems advisable any other income or resources
of such beneficiary or his or her parents known to my Trustee.
Any income not so paid or applied shall be accumulated and added
to principal. Such beneficiary,s share shall be paid over and
distributed to such beneficiary upon attaining the Outright
Distribution Age, or if he or she shall sooner die, to his or her
executors or administrators. I recommend that my Trustee consid-
er distributing all income from such share to such beneficiary
when such beneficiary attains the age of twenty-one (21) years.
My Trustee shall have with respect to each share so retained all
the powers and discretions had with respect to the trusts created
herein generally.
The Outright Distribution Age shall be defined as followed:
(1) In the case of my son, Haskell David Rosner, the
age of sixty-five (65) years;
-5-
(2) In the case of my daughters, Beth Goldstein and
Susan Flynn, the age of fifty (50) years;
(3) In the case of my issue, as defined in Article
ONE, the age of thirty (30) years.
SEVENTH: Anything in this Will to the contrary notwith-
standing, no trust created herein shall continue beyond twenty-
one (21) years after the deaths of the last to die of my issue
living at the time of my death; upon the expiration of such
period, all trusts shall terminate and all the assets thereof
shall be distributed to those beneficiaries (and in the same
proportions) as are then entitled to receive the income there-
from.
EIGHTH: If any beneficiary and I should die under such
circumstances as would render it doubtful whether the beneficiary
or I died first, then it shall be conclusively presumed for the
purposes of this my Will that the beneficiary predeceased me.
NINTH: (1) I name my daughter, Beth Goldstein, and my son-
in-law, Dr. Lawrence Goldstein, as my Personal Representatives.
If either of them is unable or unwilling to serve, then the other
shall serve alone as my Personal Representative. I direct that
my Personal Representative, and their successors, herein referred
to as my Personal Representative regardless of number or gender,
serve without bond in any jurisdiction in which called upon to
act.
-6-
(2) I name my daughter, Beth Goldstein, and my son-in-
law, Dr. Lawrence Goldstein, as my Co-Trustees. If either of
them is unable or unwilling to serve, I name my son, Haskell
David Rosner, as the successor Co-Trustee. I direct that my Co-
Trustees, and their successors, herein referred to as my Trustee
regardless of number or gender, serve without bond in any juris-
diction in which called upon to act.
(3) Except as otherwise provided herein, if all of the
persons named in Paragraph (2) above, or any successor as herein
defined should fail to qualify as Trustee hereunder, or for any
reason should cease to act in such capacity, the successor or
substitute Trustee shall be some individual or financial institu-
tion with trust powers, which successor or substitute Trustee
shall be designated in a written instrument filed with the court
having jurisdiction over the probate of my estate and signed by
my husband, or if he fails to act, signed by or on behalf of a
majority of my children who have attained the age eighteen (18)
years, or if they fail to act, by the court having jurisdiction
over the Trust. The situs of the Trust may be transferred to the
situs of such successor or substitute Trustee by designation in
the written instrument.
(4) For services as Personal Representative and
Trustee, my Personal Representative and Trustee shall receive
reasonable compensation.
TENTH: (1) I give to any Personal Representative and to
any Trustee named in this Will or any Codicil hereto or to any
successor or substitute Personal Representative or Trustee all of
the powers enumerated in this Will and all of the powers applica-
ble by law to fiduciaries in the Commonwealth of Pennsylvania and
in particular through the Pennsylvania Probate, Estates and Fidu-
ciaries Code, as effective and as in effect on the date of my
death, during the administration and until the completion of the
distribution of my estate, and until the termination of all
trusts created in this Will or any Codicil hereto and until the
completion of the distribution of the assets of such trusts. I
direct that all such powers shall be construed in the broadest
possible manner and shall be exercisable without court authoriza-
tion.
(2) In determining the federal estate and income tax
liabilities of my estate, my Personal Representative shall have
discretion to select the valuation date and to determine whether
any or all of the allowable administration expenses in my estate
shall be used as federal estate tax deductions or as federal
income tax deductions and shall have the discretion to file a
joint income tax return with my husband.
(3) If at any time any trust created hereunder (or any
share thereof if the trust shall have been divided into shares)
shall be of such value that, in the opinion of my Trustee, the
-8-
administration expense of holding the assets contained therein in
trust is not justified, my Trustee, in its absolute discretion,
may terminate such trust and distribute the trust property to the
person or persons then entitled to receive or have the benefit of
the income therefrom or the legal representative of such person.
If there is more than one income beneficiary, my Trustee shall
make such distribution to such income beneficiaries in the
proportion in which they are beneficiaries or if no proportion is
designated in equal shares to such beneficiaries.
(4) My Personal Representative and Trustee are autho-
rized and empowered to acquire and to retain, either permanently
or for such period of time as my Personal Representative or
Trustee may determine, any assets, including the capital stock of
any closely held corporation, whether such assets are or are not
of the character approved or authorized by law for investment by
fiduciaries and whether such assets do or do not represent an
overconcentration in one investment.
(5) My Personal Representative and my Trustee are
authorized and empowered to disclaim any interest, in whole or in
part, of which I, my Personal Representative, or my Trustee, may
be the beneficiary, devisee, or legatee, by executing an appro-
priate instrument (in accordance with section 2518 of the Inter-
nal Revenue Code of 1986, as amended, or such similar section as
may then be in effect).
-9-
(6) My Personal Representative and Trustee are autho-
rized and empowered to sell at public or private sale, or ex-
change, and to encumber or lease, for any period of time, any
real or personal property and to give options to buy or lease any
such property. Additionally, my Personal Representative and
Trustee are authorized and empowered to compromise claims, to -
borrow from anyone (including a fiduciary hereunder) and to
pledge property as security therefor, to make loans to and to buy
property from anyone (including a fiduciary or beneficiary
hereunder); provided that any such loans shall be adequately
secured and at a fair interest rate.
(7) My Personal Representative and Trustee are autho-
rized and empowered to allocate property, charges on property,
receipts and income among and between principal or income, or
partly to each, without regard to any law defining principal and
income.
ELEVENTH: No person who at any time is acting as a co-
trustee (if any) hereunder shall have any power or obligation to
participate in or to exercise any discretionary authority that I
have given to my Trustee to pay principal or income to such
person, or for his or her benefit or in relief of his or her
legal obligations. Such discretionary authority shall be exer-
cised solely by the disinterested co-trustee(s).
-10-
TWELFTH: No interest of any beneficiary under this Will,
any Codicil hereto, or any trust created herein, shall be subject
to anticipation or to voluntary or involuntary alienation.
THIRTEENTH: All estate, inheritance, succession and other
death taxes imposed or payable by reason of my death and interest
and penalties thereon with respect to all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this Will, shall be paid out of the residue of my
estate, as if such taxes were expenses of administration, without
apportionment or right of reimbursement. I authorize my Personal
Representative and Trustee to pay all such taxes at such time or
times as deemed advisable.
-11-
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this o~ ~ day of~?~~~ , 1996.
S~NIA B. ROSNER~
~~~ ~~/~ _ ( SEAL)
also known as SHkNEE ROSNER
SIGNED, SEALED, PUBLISHED, and
DECLARED by SONIA B. ROSNER,
as and for her Last Will and
Testament, on the day and year
last above written, in the
presence of us, who, at her
request, in her presence, .and
in the presence of each other,
all being present at the same
time, have hereunto subscribed
our names as witnesses:
-12-
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF ,O._~C~ ~.~.-~'--- :
SS.
WE, SONIA B. ROSNER (also known as SHANEE ROSNER), the Testatrix,
and -~...~ .~k~_~_~_.~ , ~l_~i_ ~C~-- , and
~C1%~ ~%~-~=~. , the witnesses, respectively, whose names
are sig~d to the atta"~ed or foregoing instrument, being first duly
sworn, do hereby declare to the undersigned authority that the Testa-
trix signed and executed the instrument as her Last Will and that she
had signed willingly (willingly directed another to sign for her), and
that she executed it as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and
hearing of the Testatrix, signed the Will as witness and to the best
of his or her knowledge the Testatrix was at that time eighteen (18)
years of age or older, of sound mind, and under no constraint or undue
influence.
gO~I~ ~. ROSNER, Testatrix
also known as SHANEE ROSNER
Witness
Subscribed, sworn to, and acknowledged before me by SONIA B. ROSNER,
also known as SHANEE ROSNER, the Testatrix, and subscribed and sworn
to before me by ~.\C_i~
, ~esses, this .:_~2~ --' day
Notary Public
-13-
·
OFFICE of VITAL STATISTICS
· CERTIFIED COPY
"- "t~ ~* -*-~'' /... 't,, I - '. .
~'R~ ,,, CERTIFICATE OF DEATH
BLAC~ INK LOCAI~-FILE "O. , FLORIDA
I~' '",4~;,.~,~. ;,;;:?,,,,,.} ,,[., $ONIA B. ROSNER IF
~3. OATE'~DEA'I~I (.~h, 0~,,~ Year) 4. SOC~4. SECUR TY NUMBER 5L .AGE-LiII Blrlhday SO. UNDER I yE.AR 5¢. UNOI:R I Da7 .
~,'.. ,.FS~RUAE¥";...18 ,~ E2003 048-12-0870 [
~ ' ~r,~;~ ~l~J~.~ ~ ~ 7 BIRTHPLACE C~ty end Stale o/Focelgn Couq fy) 8, WA~ DECEDENT EVE~ IN U.S.
HOSPITAL: -- In~atlenl ~ ER~Oulpallenl -- DOA OTHER: __Nurek~ Home -- Residence ~ Other ISpe~t~ ~
WESTISDE REGIONAL MEDICAL CENTER PLANTATION I ' BRowARD
u~ ~-~ .~a EDUCATION M.MLRI ED ~, SAUL ROSNER
~?!~ti,~'~51~ ; :'~i~o~ SUNRISE 8595 SUNRISE. ~ES
' |~ ~3~.~,~i~E CIT~i"I j 13~. ZIp ~ 14. WAS[SpecEyNoo~Ye~_liyes, sp~HalUan. C. uban,DECE~ENT OF HI~PANIC OR H~ITIAN DRIOIN? Specg~.
t~t~ .~3~ ~ NAf~E.(F~¢~ ~/d~/e. [~sQ I ~e. MOTHER'S NAME {F~t, M~lle, M~k~en SumJr~e) .
'~':S6LOMON":bAViD KRAUTZ I ANNA MIRSKY '
: 1~. II~ORMANT's NAME [~'~) lg.b. MAIUNG ADDRESS (Street an~ Numb~ or Rulal Roufe N~nber, C~y or Tow~ SraM. Z~ Code} -
fiAIIT..ROsN~R - -- 8595 SUNRISE LAKES BOULEVARD #301, SUNRISE, FL. 33322
zo.. ~. METHOO Of D~8~osmoN 120~ PLACE OF DisPosrr~os (t~me o~ cem~le~ ~ernmo~. o~ ~ 20c. LOCATION - C~
,., ,,. -- '~m~ .~ '.~:~ '.O~ (Sp,~ : BETH SHALOM CEMETERY MECHANICSBURG, PA.
·
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~ 2~N~EOFA~EN~SiC~IFOTHERT~NCERTIFIER(~mP~O ~ ~ ~ MEDICAL ~INE~5 C~E t
~ A5~ ~HN~ H.D. 4~00 W. O~9 ~A~ ~OUL~VA~ ~. ~UD[~AL[~ T~O~[DA 333[3
THIS IS A CERTIFIED TRUE AND CORRECT COPY OF THE OFFICIAL RECORD ON FILE IN THIS OFFICE
BYDePUty Ohio! Registrar State Registrar
.." i!~
,,,,., ,,.,,,.,.,.: .,-.,, ,",,,,,,,D O"O.,',.,":,, W,',',-, ,, w,,',',:..,.,:,,, O, c,,,..,-r
SEAL OF THE STATE OF FLORIDA. DO NOT ACCEPT WITHOUT VERIFYING THE PRESENCE OF THE WATERMARK.
Z ~:4~'294 4 *E~''ENTFAC~CO'~A,NSA..LT,-COLOREOSAO.~.O.NOA.O~OLOE..OS~DS~L...E.AC.
CONTAINS SPECIAL LINES WITH TEXT AND SEALS IN THERMOCNROMIC INK,
· .! DOH FORM 1564 (10-98)
HEAL~
STATE OF PENNSYLVANIA
COUNTY OF CUMBERLAND
estate of ROSNER SONIA B
(L~I~'I', ~'±~'1', M±~)
in said county, deceased, to
GOLDSTEIN BETH
(L~k~'f, ~'±~'1', ~±~)
SHORT CERTIFICATE
DONNA M. OTTO
Register for the Probate of Wills and Granting
Letters of Administration &c. in and for said
County of CUMBERLAND do hereby certify that on
the 25th day of June A.D.,
Two Thousand and Three,
Letters TESTAMENTARY
in common form were granted by the Register of
said County, on the
, late of HAMPDEN TOWNSHIP
GOLDSTEIN DR LAWRENCE
(~A~'l', ~'±~S'±',
and
and that same has not since been revoked.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of said office at CARLISLE, PENNSYLVANIA, this 27th day of August
A.D., Two Thousand and Three.
File No.
PA File No.
Date of Death
s.s. #
2003-00515
21-03-0515
2/18/2003 ~~C~'~_\~ ~,~.~. ~/')~- 0 ~'/'~1~_ ' ~~l~J/[ Register
048-12-0870
NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL
Register of Wills of Cumberland County, Pennsylvania
Estate of Sonia B. Rosner
also known as Shanee B. Rosner
INVENTORY
No. 2003-00515
Date of Death February 18, 2003
, Deceased Social Security No. 048-1 2-0870
We, Beth Goldstein and Lawrence Goldstein
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that
false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to
authorities.
Attorney'. Brid.qet M. Whitley
I.D. No.: 33580
Address: 210 Walnut Street Dated
Harrisburfl~ PA 17101
Telephone: (717) 255-8027
Description
Stocks and Bonds
300 shs Dell Computer @ 26.01
250 shs Intuit, Inc. @ 44.37
200 shs MSDW Cap Trust PFD @ 25.10
218.8354 shs Bancroft Conv Fund @ 18.18
1,081 shs Citigroup, Inc. @ 33.05
13 shs Delphi Corp. @ 8.52
500 shs Dynergy, Inc. CIA @ 1.86
262 shs Exelon Corp. @ 48.75
396 shs FleetBoston Financial @ 25.03
20 shs General Motors Corp. @ 33.82
10 shs Highlands Ins. Group @ 0.00
750 shs May Dept. Stores @ 20.18
300 shs Nuveen Mun. Value Fund @ 9.25
46 shs Travelers Property Casualty CIA @ 15.51
95 shs Travelers Property Casualty CI B @ 15.51
Cash Accounts
Schwab Govt Money Fund
Reserve Primary Fund
Household Goods and Personal Effects
2000 Toyota Avalon XLS
Personal Property
Insurance Payable to Executor
Bankers' Life
(Attach Additional Sheets if necessary)
Value
7,801.5O
11,262.50
5,020.00
3,978.43
35,721.65
110.76
930.00
12,772.50
9,909.90
676.40
0.00
15,135.00
2,775.00
713.46
1,473.45
33,528.95
3,238.27
18,000.00
5,000.00
2,906.20
Total: $170,953.97
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the
value of each item, but such figures should not be extended into the total of the Inventory.
Form RW-7 IDauphin County) - Rew 9/92
MEMORANDUM OF REAL ESTATE LOCATED
OUTSIDE OF THE COMMONWEALTH OF PENNSYLVANIA
Apartment located at 6 Refidim Street, Tel-Aviv, Israel $170,600.00
Name of Decedent:
STATUS REPORT UNDER RULE 6.17
SONIA B. ROSNER
Date of Death:
FEBRUARY 18, 2003
Will No. 2003-00515 Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes X No
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
Date:
3. If the answer to No. 1 is Yes, state the following:
ao
MARCH 25, 2004
Did the personal representative file a final account with the Court?
Yes No X
The separate Orphans' Court No. (if any) for the personal representative's
account is NOT APPLICABLE
Did the personal representative state an account informally to the parties
in interest? Yes No X
Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of Orphans' Court and may
be attached to this report.
Signature
BETH D. GOLDSTEIN, EXEC.
LAURENCE GOLDSTEIN, EXEC.
Name (Please type or print)
3540 COUNTRYSIDE LANE
CAMP HILL, PA 17011-1523
Address
(717) 763-1024
Telephone Number
Capacity:
X
Personal Representative
Counsel for personal representative
~BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. :~80601
HARRISBURG, PA 171Z8~0601
LORRAINE R NAGY
KERN & CO
2331HARKET ST
CAHP HILL
CUT ALONG THZS LZNE
REV-1547 EX AFP (01-03)
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTZONS AND ASSESSNENT OF TAX
R~?'~'* ' i~:'~ DATE 03-15-Z004
ESTATE OF R()SNER
DATE OF DEATH 01-18-2003
'0~ i~?.? ~ .... ~ -'~ FZLE NUHBER 21 03-0515
COUNTY CUHBERLAND
ACN 10 !
~ [ Amoun~
PA Z'70~Z
RE¥-1547 EX AFP Cgl-OS)
SONIA B
HAKE CHECK PAYABLE AND RENZT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO C()URT H()USE
CARLISLE, PA 17013
~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~
NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWANCE OR
ESTATE OF ROSNER
DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX
S()NIA B FZLE NO. 21 03-0515 ACN 101
DATE 03-15-200q
TAX RETURN WAS: (X) ACCEPTED AS FZLED
RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE
( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. ReeZ Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)..
$. CZosely Hold Stock/Partnership Interest (Schedule C) ($)
4. Not'gages/Notes Rocaivabla (Schedule D) (4)
S. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (S)
6. Jointly O~nad Property (Schedule F) (6)
7. Transfers (Schedule G) (?)
8. Tote1 Assets
APPROVED DEDUCTZONS AND EXENPTZONS:
9. Funeral Expensos/Adm. Costs/HLsc. Expenses (Schedule H) (9)
10. Debts/Nortgage Liebilltles/Lians (Schedule Z) (10)
11. Total Deductions
12. Net Value of Tax Return
15.
14.
Cheritablo/Governmentel Bequests; Non-elected 9115 Trusts (Schedule J)
Not Valuo of Estate Sub3ect to Tax
299z000.00
145,047.77
.00
.0O
23~000.00
223~766.67
117~094.20
(8}
8,620.00
.O0
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form ~ith your
tax payment.
807,908.64
17. Amount of Line 14 et SibZ/ng rate
18. Amount of Line 14 taxable et Collaterel/Class B rate
19. Principal Tax Due
TAX CREBZTS:
PAYfl[NT REC~ZPT D~$C~NT (+)
DATE NUHBER ZNTEREST/PEN PAZD (-)
(17) .00 x 12 = .00
(lB) .00 X 15 = .00
(19)= . O0
ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZT/ONAL ZNTEREST.
AHOUNT PAZD
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~UZRED. ~
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.)
.°°l
.00
.00
.00
NOTE: :Z~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSHENT OF TAX: "
15. Amount of L/no 14 at Spousal rate (16) 799,188.64 X O0 = .00
16. Amount of L/no 14 taxable at L/noel/Class A rate (16) . O0 X 045 = .00
8.62o.n0
799,288.64
.00
799,Z88.64
RESERVATION: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment ta Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
(7Z P.S.
PURPOSE OF
NOT[CE: To fulfill the requirements of Section 11~0 of the Znheritance and Estate Tax Act, Act Z5 of ZOOO.
Section 91~0).
PAYHENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NXLLS, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an -Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of Nills~ any of the 15 Revenue District Offices, or bY calling the special Z~-hour
answering service far forms ordering: 1-BO0-SeZ-ZO50; services for taxpayers with special hearing and / or
speaking needs: 1-BO0-~7-50ZO [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. 281021, Harrisburg, PA i?IZa-IOZX, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to tha Orphans' Court.
ADNIN- Revenue,
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of
Bureau cf Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 1711B-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: [f any tax due is paid within three (5) calendar months after tho decedant's death, a five percent (SI) discount of
the tax paid is allowed.
pENALTY: The 151 tax amnestY non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date af
death, to the date of payment. Taxes which became delinquent before January 1, [961 bear interest at the rata of
six (61) percent per annum calculated at a daily rate of .O0016~. ALl taxes which became delinquent on and after
January 1, 1981 will bear interest at a rate which wiXX vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOfi ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
~ ~ ,ooos~ ~ff'8-199l ltl ,oooso~" ~ 9x .oooz~7'
1985 16Z .o0o~58 1991 9x .oooz~7 zooz 6x .ooox6~
198~ ltl .000301 1995-199~ 7X .O0019Z ZOOS 5Z .000137
1985 15Z .000356 1995-1998 9X .O00Z~7 ZO0~ ~X .000110
1986 lOX .000Z74 1999 ?X .00019Z
1987 lOX .O00Z7q ZOO0 7Z .O0019Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY /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. Xf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT3 ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-03-2006
STROCK
07-10-2003
21 04-0515
CUMBERLAND
101
APPEAL DATE: 06-02-2006
( See reverse side under Objections)
Amount Remitted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE3 PA 17013
9~!_~~9~~_!~~~_~~~~______~___~~!~!~_~9~~~_~9~!!9~_~9~_!9~~_~~~9~P~__~____________________
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ROBERT L FILE NO. 21 04-0515 ACN 101
; il-.'
STEVEN W FAHNEstOCK
S W FAHNESTOCK & ASSOC
1513 CEDAR CLIFF DR
CAMP HILL PA 17011
ESTATE OF
STROCK
REV-1547 EX AFP (06-05)
ROBERT
L
TAX RETURN WAS: (X) ACCEPTED AS FILED
DATE 04-03-2006
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
9243179.04
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental aequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE: I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class a rate (18)
19. Principal Tax Due
TAX CRE ITS:
DATE
06-02-2004
+
INTEREST/PEN PAID (-)
138.86-
v'
. IF PAID AFTER DATE INDICATED3 SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
(9)
(10)
323214.00
NOTE: To insure proper
credit to your account3
submit the upper portion
of this form with your
tax payment.
9243179.04
32.214 00
8913965.04
3623666.40
5293298.64
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00
233818.44
.00
.00
233818.44
253861.14
23042.70CR
.00
23042.7DCR
IF TOTAL DUE IS LESS THAN $13 NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)3 YOU MAY BE DU
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.00
(11)
(12)
(13)
(14)
.00 X 00 =
5293298.64 x 045 =
.00 x 12 =
.00 x 15 =
(19)=
AMOUNT PAID
263000.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE