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Home My WebLink About02-0783V8/LO/LUVL 19: U4 t"Ah SU'L 571 175U NORK1S JA1-IES PETITION FOR PROBATE and GRANT OF LETTERS Estote of ~ ~i(.L'le,~IV- ~- l!~e6f~T7~ lfo. 2 ~ " O 2 ' 1$ 3 also ktown as To: D c sed. Socio! Security No. ~ ` ~ ' d ~~~ Register of Wills for the County of in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: X1004 (atrre rdrvanl cimunstuncca~, e.g. rettuncinti0n, death of executor, ac.) Decendent was domiciled at death in ~r'L! ~ ~ ~ n D~ County, Penn~S`lvania, with r last family 'ncipal residence at ~P-~> ~ ~ ~~ lf~T K-Q~'~~~ ~s ~ -~ /,~~ (list street, number an rrruttCipality) Decendent, then ..._.JS~ years of age, died ~1 ~CeS~ l ~ ,.}~•e.t./ , at Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the wilt offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death Awned property with estimated values as follows: (if domiciled in Pa.) All personal property (If not domiciled in Pa.} Personal property in Pennsylvania (1f not domiciled in Pa.) Person property in County Value of real estate in Pennsylvania ~~~~ situated as follows: tv WHEREFORE, petitioner(s) respectfully reque~sst~(s) the probate of the last will and codicil(s) presented herewith and the grant of letters -{7s Sfi.1L /!~~'~ r----J~-- (tcstamcnrery; adnttafstrarion e.t.a.; administration d.b.n.at.a.) thcron. C r.~+ / ~p ,~ !~ ~~ y a. ~~ ,o C EO y ~~~ .~ /_ o~ ~ OATH OF' PERSONAL REPItESEIV'x'ATXYE COMMONWEALTH OF PENNSYLVANIA 1 ~~ COUN~'Y Off' CUMBERL~U r ?he petitioner{s) above-named swear(s) or affirm{s) that the statements in the foregoing petition aze true and correct to the best of the knowledge and belief of 'boner(s) and that as personal represen- tati~e(s) of the above dcetdcnt petitioner(s) will well nd t administer a estate a rdlttg to law. /f Sworn to or affirmed and subscribed Y / - ~ ~ ~ be~~~~g~,this~ -day of ~ 19 1 '1, r ro 1,J PRiSfer .~ ~~~ S 30'd, d Oo • D 0 1~-SS cP Your petitioner(s), who is/are 18 years of age orpldyr an t~hje}~xecutl~~ named in the last will of the above decedent, dated ___,111 ~<Gififrtb>~ ( ,~4_~.,,. No. ~ ~ -o~-7R ~ Estate of MIRIAM E KERSTETTER ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW A[1C'tIST 29, ~~f12 Esc _, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 1 1-1-2000 +` described therein be admitted to pprobate and filed of record as the last will of -_ MIRIAM E KERSTETZ•ER and Letters __ TESTAMFI~]'r' Ry _ are hereby granted to JOHN T TINSLEY _ Register of Wills FEES Probate, Letters, Etc. ......... ~ 270.00 Short Certificates( ) .......... ~ 15.00 .ATTORNEY (Sup. cc. LD. No.) 6ti~~~ • xt~a • Aa9es .. ~-~5 , 9 8 icp ~ 5.00 TOTAL ~ 335.00 Filed ..........8.:29-2002 .............. exec picked. up on 8-29-2002 .ADDRESS PHONE PETITION FOR Estate of _ also known as Social Security No. ~`~,. The petition of the undersigned respectfully re~e Your petitioner(s), who is/are 18 years of age or o in the last will of the above decedent, dated and codicil(s) dated _ (state relevant circumstances, e.g. renunciation, death of executor, Decend~nt was domiciled at deat ~ ' h ast family or principal residence (list sweet, number and m Decendent, then ~~~~ ~ years of age, died , 19~ at Except as follows, decedent of marry, was not divorced and did not have a born or after execution of the will offered fo obate; was not the victim of a killing and was ne incompetent: Decendent at death owned property with estim values as follows: (If domiciled in Pa.) All personal propert $ (If not domiciled in Pa.) Personal property in Pe lvania $ (If not domiciled in Pa.) Personal property in Count $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE etit~ner(s) respectfully request(s) the probate of th last will and codicil(s) presented rewith and the'gra ers theron. U C CJ .D .--. d ti ~i ~ C.O ~ 'Y ,~ a 4. 7 ~ C M V] ~"", administration c.t.a.; a'd~ninistration d.b.n.c.t.a.) OATH OF PERSONAS RESENT~iVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF ~ ss The petitioner(s) above-named swear(s) or affirm a statements in the foregoing petition are true and correct tot a best of the knowle ge f of pets ' ner(s) and that as personal represen- tative(s) of the abav~decedent petitioner(s) will well and truly"administer the estate according to law. Sworn to or affirmed~'bsc~bed ~., before me this day of ~' 19 ~ Register No. GRANT OF LETTERS To: Register of Wills for the County of in the Commonwealth of Pennsylvania is that: ran the execut named "°~ ,19 with ; , .. I r.,, ~ i~cr-~ ?IVC+~ is a>rreetl~- e„~~ie~~ iro+7 <dn uri~~,i;ia~ t_~ ~i~~G.f~_I' 1 +;' ;[~_ci ~~J r ~ ~~,~ ,.,. ~, i . ~.viS! ;x~ ti,rGV,~r~{ed tct nc~ ~t_;i[C V'~c~s hccrrci~ O+iicr t~~+ ~' ,n,,: , ,; i~~ a~$•"~;II'~!&~: I~ is ~I1CgSi to duplicate this cOpY by photDSta1 Or ph0~z,:~r~~;"+~ ~~ ;,; 'Y ~, -~ I ~' ~ ~=I 1 yy~~® ' J 1' i~'~ O~ ~ ~~ ~--- C £NT H705. t., Rar. NE7 lREMREiT IN :RMANENT LACK YB( I~ COMMONWEALTH Of PENNSYWANIA ~ DEPARTMENT OF HEALTH ~ VITAL RECORDS CERTIFICATE OF DEATH NAME OF OECEOE/rt 1L.a. Mda.. ~r1 ~ SE, SOCIAL SECURITY NUMBER ~_ ORE OF OERN,MaMA. Gq.'w) ,.MIRIAM E. KERSTETTER emale ,.202 .20 -0763 ugust 17,, 2002 AOE,La,1 B••V•y, VNDER, YEAR UNDER,DAY ORE GF BIRTH BYffNIIACE ICly.nO F,,JICE OS OERHICI.rA aNym.-+.. nar.cw.+an oS,a sS.l OTNER raFp.pn Cweryl M S, ' O D y W,. hrl . 1,OSF„ .y. ,L ~~ 7 ~/ „~~ MY.A•. , OMM• 76 ? rch 29,.19 Mechanicsburg / ,, ^ ERIpAMIrr u ow ^ ,i,,N'"'~°,. ® R.rWrw ^ Sc.cry, O rr. ~ s. T. PA OOUNTY OE DFJBN ~ CRY. BOf10.7VYF OF DEATH EACRR\'NAME,Sna •M„IAan. gMrM.nM nurowi MYS DECEDEM OF NISVANIC ORIGWt RALE-AIIrM.,lr6.n. BMetWM.. •,L ~ ~" M ' Cumberland Upper Allen Twp. ~lt~u.' a.,lr. U+'4.tc-~'~'- w~ . ««~a~.r° ' White ,0. S0. DECEOENt'SUWAL OCCURQION SIIIDUF WSWESi/WWSIRY MRS OECEDENI LVERW OECEDEM'S EDUCR 1iAR1TAI.SOBW -Mrn,S SUR,mSRi SPDUSE ~ tart O+. nrOr,~.nW V.A MMEO F(Y~CES7 N M a0 50 OMrw L v R'ywWdror-dWr AR nRr a..,.rEElKaono,wri~r.e., w0 Nol~ °' 2 a+G°~I uW1dOWed Clerk „Railroad , , ~+~ ewa~.a.a~` Peer en occEOENr~s.w,r«iADDRESSa•..ICn+~.sr..aoaoeR DENry PA ,a.~lr.. p, . ,:.sW. Messiah village RESOENCE ««~ r r . . 100 Mt. A11en Dr. „~.,'°'" CUMBERLAND '°"'I'"OT ,TaC] ~EilMri°a ~"'°"" rn . fiEIEA'i INME (FiIE Mar.. Lrq AMJTNEiI'S NAME IRR MdOr. M.C.n Suwnl Walter W. Brenneman ,..Lola Shaull aRr,AlTrs MAEIiOADDRESS,AM.LCM,o•M1 sw.. zocoa.l 'N~°~in~.sley III ~ 110 Colon Dr./ Dover/ Delaware 19904 asDmaaB,raN RueEOSOarw,rnN•Nr..dc«.rrRC.rnrrr LocR,DN•c„~ro.a,s+r.aocoM. ~~`,'c~nF>,mm ~•'r~~ ~ ,,,A o.,~ 21r. 2002 ,,.Rolli Green Ceme a :,.. SIP Hill,, PA 17011 ~ aF FIR,ER+, R LICENSEE OR RERSON ACTB/O ucEic.'t NUwER NAME ANDAODIIESSOFrACatry °1pN;h `~, ~ o i064/-~-'^- CKLER-WIEDEMAN FH/ 2~.i & Qrgl.I.rrrisrMalrn orMMyw M,•erdry.Ito.reB.. aruom.larM. rMwaw.n•p.w ar.S. LICEfSIE NUMBER OIEE S,GiIED pAr40aA tNM Slgrtlrrlr wMAtll.r rlwdw.rr •.neTrq orryrll..ra•.ML u.. aa- Er..,KBraaMo.IrprOOy OF DERV f'901IOIRICED DEADIMwu.O.y'rnl MRS CASE REFERRED IO ME O OI/~MB+EfVOORONEM G '' 3 o S ,,. M. , . 2y.lMTt Err BI.4.•..•..+yl•r.rmetpfu•o,+aid,uuwln. a..m. Oo nr MUST aA.d Q/t" wcnrw6.ermW+rry Urwt,awetrn.Ul Wlw.. . Mr IM-t O ~ ~r ~ipl Lir onlyan c•IIr an..al in•. ;an.r.m ei.e ~10E WISE Iitr (•~ - ~ A...sowld'M.n _ v OUE IDIOR A3ACONSE~UENCE Oik i Bryr./MErrr..O.r o OUE 701CR ASACOIl9E0UENCE Ofk t 1 B,O Mil ~ c OUE T'OIOR ASACdtlEOUENCE Qfk `'T--- i ,.wrr9eaS•9 a RW11YDCCYRRED 1NLE AN AIJIOVSY MIEi1E AU,OYfYFWENi9 YANHER OF DERN OREOf IN.IUi1Y O.x'rn) TIME Of III.R/IY NJIIRYRMIORKT . DESCgBE,gW PERF+ORMEDT AMItMIE /ISDR /0 . Ato0w11 ^ F.Ir.q rr.Yp.lbn ^ M. r. ^ No D w. ^ w O Erica ^ code nr a Sr.n.nw ^ RIACE aF MwRY • H nrll., car, rI..L racy. •,IO. ocRwNa-.~ cA,/EiM•,. sw a,w b. e,ra~ re. rso• ~H aa. r slDwauREAND~,TIto ea,r,e,Ilaualrwaw ~ 'CEIffM'/EIO /11YfIC1AM f7nyic .^ crMyvywn•d W.I„ wl,.n am•iw a.wcan n•. Vanoun'..S W.n arc cornWrO can t31 TM Sr C..,rwpr.n.al.SS..O•.N.oeun.aSwrMr e•u.•f.l..dm.rwriw.r,N ................................ .................. ~ ~ ~,,~7 „ . LICENSE M,MBER DRE s~(IgM.D.y.''.rl °1~1n-' 1° ~ ' ~ •~RDNOw~c,NBArroceRrlsyWOrNYEIaANCVnyx~.no4+~>..~c~nvww„na~rln.wa~,+•do..r, in0 dW r IM e.uN(.I.M T.NMr M Y•W .......................... ~ a I M Nr A tl r E 6 1 „~. YJo~1 ,d l N . .c1. .M. . I OCCMIW M Ts Mw M.1 r+Iy W W wI.AY.. ON O NAME RiD ADDRESS os aERSON wNO eaMIgTED cwsE of GEa p,.~~,x~n` r~y~p~. «vrw , tf~ M. giQCt M7 •IEEDIOAt EXAMWlR7CORONER oR tl,• euM of u.rM.tlon .nS,w inw.tlq.M.n, In Sty oyinion, a.,h «cun.a ., uw Un,., a.u, .nd prc.. uld du. to Vr uu..(.1.nS MWMN,gratMO ..... ........... .. ... .......................................................................... ~ . ~/~ >Z 1\A7 +J.II+IIJ Ci Jl../~ IJ3l~~i. rl1 1/VX] „i REGISTMR'S SIGNRUIIE AND NUMBER DATE i,LEDIMpM.D•y.>WI 6Lt~ WILL OF MIRIAM E. KERSTETTER a~-~~---~g3 I, MIRIAM E. KERSTETTER, of Cumberland County, Commonwealth of Pennsylvania, declare this to be my Will; and I hereby revoke any and all previous Wills and Codicils of mine. ARTICLE ONE A. To the extent permitted by law, any distribution of my tangible personal property is to be subject to the provisions of any separate memorandum I may leave regarding the distribution of such property. B. I give all of my tangible personal property, not effectively disposed of by memorandum, to such of my nephew, JOHN T. TINSLEY, and my niece, LOLA M. WOLF, as survive me, in full confidence that if both of them survive me, they will divide the property between themselves in an equitable manner; and provided that if either of them does not survive me, and is survived by issue who survive me, then such issue shall receive the share that such deceased person would nave received if living, on as nearly a per stirpital basis as shall he practicable. C. As to any such property not otherwise disposed of effectively, I direct my Executor to sell or otherwise dispose of all such property and to add the net proceeds thereof to my residuary estate. D. For all purposes of this ARTICLE ONE, any beneficiary who does not survive me for a period of at least thirty (30) days shall be deemed to have predeceased me. E. If any of my tangible personal property is to be distributed to a beneficiary who is not eighteen (18) years of age at the time of the distribution, then I direct my Executor to represent such minor beneficiary in the division and distribution of my said tangible personal property. I direct that my Executor be fully discharged upon receiving a written release with respect to such property from either (i) such minor beneficiary, or (ii) a custodian selected by my Executor hereunder, or (iii) any legally competent adult person with whom the minor beneficiary shall be living. F. I direct my Executor to pay, as an expense of settling my estate, all costs of delivering my said tangible personal property to the persons entitled to receive it (such costs to include, but not be limited to, the cost of packaging, delivery, and insurance). G. The term "tangible personal property" is not meant to include cash, bonds, stock certificates, or other similar property which represents debts or intangible personal property. Any insurance policies on my tangible personal property are to go with the property, if possible. ARTICLE TWO I direct my Executor to sell all real estate and real estate interests that I may own at the time of my death and to dispose of the net proceeds thereof as a part of my residuary estate. ARTICLE THREE I give the residue of my estate not hereinbefore disposed of effectively, whatsoever and wheresoever the same may be at the time of my death, but excluding any property, estate, and interests over or in respect of which I shall have a power of appointment at the time of my death., 2 in equal shares, to such of my sister, VERA TINSLEY, my nephew, JOHN T. TINSLEY, and my niece, LOLA M. WOLF, as shall survive me, provided that if any of them do not survive me, but are survived by issue who survive me, then such issue shall receive, ~ stirpes, the share that such deceased person would have received if living; and provided further that any amounts distributable to my sister pursuant to the foregoing, I give to my trustee named later in this Will, and its successors (hereinafter called "Trustee") to be held in trust for the benefit of my sister and to be administered, distributed and ultimately disposed of as provided in ARTICLE FOUR of this my Will. ARTICLE FOUR A. Any assets held by Trustee for the benefit of my sister, VERA TINSLEY, pursuant to the foregoing shall be held by Trustee in further trust hereunder (hereinafter referred to as "My Sister's Trust") and shall be administered in accordance with the provisions of this ARTICLE FOUR. B. Trustee shall hold, invest, and reinvest My Sister's Trust and shall collect the income, and pay out of the income all proper charges, and shall pay over and/or apply so much of the net income and/or principal of such trust to or for the support, maintenance health and general welfare of my sister Vera, at such time or times, and to such extent, as Trustee, in its sole discretion, shall deem to be in her best interest, and shall accumulate the balance of any such income not so paid over or applied and add the same to the principal thereof, to be thenceforth held, administered and/or distributed thereof. C. Any provision hereof to the contrary notwithstanding, if, at any time, this trust has the effect of rendering my said sister ineligible to receive Supplemental Social Security 3 ("SSI") or medicaid or any other governmental financial assistance, or ineligible for any program of public assistance, then My Sister's Trust shall be held, administered and ultimately disposed of in accordance with this Paragraph C of this ARTICLE FOUR of this my Will. 1. Trustee shall accumulate and add to principal the net income of My Sister's Trust. Trustee shall expend so much of the principal of the same for my sister, as Trustee, in its sole discretion, shall deem to be in her best interest in accordance with the following provisions of this Paragraph C. 2. If my said sister is or shall become institutionalized and/or shall be receiving nursing or other professional health care on an "in-home" or other out-patient basis, Trustee's discretion as to the need, propriety or amount of distributions to or for my sister's use and benefit shall be limited solely to providing only those comforts and luxuries not otherwise provided by such institution and/or any such health care professional(s) and/or organization(s), under any publicly-funded program or from any other sources (public or private). Under no circumstances shall Trustee exercise its discretion to utilize funds for the payment of such services that would otherwise be borne by any publicly-funded program or by the institution, and I further direct that any provision of law to the contrary notwithstanding, except as specifically authorized in this Paragraph, no distributions shall be made to or for my sister's benefit if she shall be or become institutionalized and/or shall be receiving nursing or other professional health care on an "in-home" or other out-patient basis. 3. It is my intention by this trust to create a supplemental and emergency fund for my sister's benefit and not to displace assistance which may otherwise be available to her. Trustee has sole, absolute, complete and uncontrolled authority, in its discretion, to distribute 4 principal to or for my sister's benefit for her mental care, recreation, transportation, differentials in cost between housing and shelter for shared and private rooms, supplemental nursing care and similar care which assistance programs may not provide. Trustee shall interpret its authority broadly in exercising its discretion with respect to the expenditure of principal pursuant hereto to include, by way of illustration but not of limitation, expenditures for an automobile; telephone and television service; an electric wheelchair; a mechanical bed; companions for travel; cultural experiences; more sophisticated or experimental medical diagnostic work or treatment, including plastic surgery or other non-medically necessary procedures; private rehabilitative training where assistance programs are not available or provide insufficiently; spending money; additional food; health services not provided; clothing; radios; record/tape/CD players; television sets; videocassette players/recorders; camping; vacations; athletic contests; movies; trips; and money to purchase appropriate gifts for relatives and friends. The purpose of this trust is to provide for humane care and human dignity for my sister and not to disqualify her from public support resources. This is not intended to be a support trust. It is a trust by which Trustee may discretionally supplement support resources, but Trustee may not supplant them. It is a trust to provide for my sister's supplemental (but not support) needs, as Trustee in its sole, absolute, complete and uncontrolled discretion, deems appropriate. 4. In the event this trust has the effect of rendering my sister ineligible to receive 5SI or medicaid or any other governmental financial benefits or ineligible for any program of public assistance, Trustee is authorized, but not required, to terminate this trust, and the balance, principal and accrued and undistributed income, shall be distributed, outright and free 5 from trust, in accordance with the provisions of ARTICLE THREE of this my Will as though my sister had died. 5. Upon the death of my sister, Trustee shall transfer and deliver the balance of My Sister's Trust, outright and free from trust, in accordance with the provisions of ARTICLE THREE of this my Will. ARTICLE FIVE If any real or personal property is to be distributed under my Will to any person who has not yet reached his or her legal majority, then I authorize my Executor to select a qualified custodian for such person under an applicable Uniform Transfers to Minors Act (my Executor may be the Custodian), and to distribute such property to such Custodian to be held, administered, and distributed by the Custodian, in accordance with the provisions of the applicable Uniform Transfers to Minors Act, until such person reaches the latest age at which the custodianship is required to be terminated, whether or not such person has attained his or her legal majority before such age. ARTICLE SIX I direct that my funeral expenses, debts, the costs of administration of my estate, and all legacy, succession, inheritance, transfer, and estate taxes levied or assessed upon or with respect to any property or any interest in property, legal or equitable, which is included as a part of my gross estate for the purpose of any such tax (or which is taken into consideration in computing the amount of any such tax), shall be paid, to the extent possible, out of my residuary estate, and no such tax shall be prorated or apportioned among or charged against the respective interest of any devisee, legatee, beneficiary, transferee, or other recipient or charged against any 6 property passing or which may have passed to any of them, and the Executor of this my Will shall not be entitled to contribution or reimbursement for any portion of any such tax from any person, any statute or rule of law to the contrary notwithstanding. Taxes on all future interests, if any, may be prepaid in the discretion of my Executor. ARTICLE SEVEN A. Subject to any limitations set forth expressly herein, my Executor and the Trustee of each trust created in this my Will shall have the general power to deal with and take action with respect to the property, real or personal, held in the estate it is administering, in the same manner, and to the same extent, as an individual might or could do with respect to her own property. The following powers are not intended to be limiting, but to be illustrative of the general powers to be exercised by my Executor or Trustee. 1. To retain any property constituting the original estate being administered by it or added thereto, without liability for any decrease in the value thereof. 2. To sell at public or private sale, exchange for like or unlike property, convey, repair, alter, improve, lease for terms longer or shorter than such trust, or otherwise dispose of any property for such price, and upon such terms and credits as it may deem proper. 3. To borrow money from anyone, including itself, and to pledge, mortgage, or otherwise encumber any property as security therefor. 4. To invest, reinvest, and change investments from time to time, in such stocks, bonds, notes, securities, andlor other property, real or personal, as it may deem appropriate, irrespective of the rules of investment applying to fiduciaries under any present or future laws of any jurisdiction or state and without any duty to diversify investments. 7 5. To participate in any plan or proceeding for protecting or enforcing any rights, obligations, or interests arising from any property held, or for reorganizing, merging, or adjusting the finances of any corporation issuing the same, to deposit, exchange or surrender stocks or to pay any assessment or any expense incident thereto, and to do any other act or thing that it may deem necessary or advisable in connection therewith. 6. To make any division or distribution in cash or in kind, or partly in cash and partly in kind. 7. To vote directly or by proxy any shares of stock held. 8. To the extent permitted by law, to determine whether expenses or other disbursements, including any expense in connection with the operation, maintenance, improvement, and protection of any property held in such trust, shall be charged against principal or income, or partly against principal and partly against income, and such determination shall be conclusive upon all persons and corporations claiming any interest in such estate being administered. 9. To rely upon such information with respect to heirship, relationship, survivorship, identity, or any other fact relative to determining to whom any property and/or the income therefrom shall be paid or distributed, as it shall have no reason to believe is incorrect, without any liability for so doing. 10. To register any property in bearer form or in its own name or in the name of its nominee, without disclosing its fiduciary capacity. 11. To retain any and all property undivided, if more convenient to do so, until physical division becomes necessary in order to make any distribution therefrom, and 8 until such division is made, to allocate to each share of such estate its proportionate part of the receipts and expenses. 12. To make loans against adequate collateral, to the executor or other representative of the estate of a beneficiary of such trust and/or to purchase any security or other property, real or personal, belonging to the estate of a beneficiary. In no event shall it be responsible or liable in any way for any loss resulting to such estate by reason of any such purchase or loan. 13. To litigate, submit to arbitration, compromise, or settle any claim in favor of or against the estate, and to execute all agreements, deeds and releases necessary or proper in connection therewith. 14. To employ, retain, or consult accountants, investment counsel, attorneys-at-law, and other professional advisors, and to pay them any reasonable fees and expenses in connection therewith. B. With the consent of the Trustee of any trust created in this my Will, any person may add to such trust, or to any share or portion thereof, at any time or times. C. Miscellaneous Administrative Provisions: 1. Trustee shall pay the net income of any trust hereunder, to the beneficiary to whom such income is directed to be paid, at such times as shall be convenient to such beneficiary and agreed to by Trustee. 2. Upon the happening of any event terminating the period during which the income of any trust hereunder is directed to be paid to a beneficiary, then, any statute or rule of law to the contrary notwithstanding, any accrued or other income not actually 9 collected and available for distribution to such beneficiary prior to the happening of such event shall, when collected, be treated as though it had, in fact, accrued after the happening of such event. 3. Trustee shall collect dividends declared on shares of stock delivered to it if such delivery shall occur prior to the record date for such dividends, and Trustee shall treat all such dividends, upon receipt, as income or principal pursuant to law. 4. With respect to interest that shall have accrued but shall not have been paid on any interest-bearing property at the time of its delivery to Trustee, Trustee shall collect and treat such interest, upon receipt, as income or principal pursuant to Pennsylvania law as though such interest had accrued after such delivery. 5. No person or corporation dealing with the Trustee of any trust hereunder shall be obliged to see to the application of money paid or property delivered to Trustee, to inquire into the necessity or propriety of Trustee exercising any of the powers conferred herein upon it, or to determine the existence of any fact upon which Trustee's power to perform any act hereunder may be conditioned. ARTICLE EIGHT A. The Trustee of each trust hereunder shall be such of the following-named persons, in the order named, as shall be living, willing, and able so to act: 1. My nephew, JOHN T. TINSLEY, and my niece, LOLA M. WOLF, jointly, as Co-Trustees (herein, for convenience, collectively referred to as "Trustee"}; provided that if either of them is not living, willing or able so to act, at any time, then the other shall act as the sole Trustee. 10 2. The individual designated by the existing Trustee. B. The existing Trustee of any trust hereunder shall have the right to resign by written notice delivered to the adult income beneficiaries of such trust. In the event of the death, resignation, inability, or refusal of any of the above-named persons to act as Trustee hereunder, the next-named person shall become, without the necessity for any court proceedings therefor, the successor trustee of each trust hereunder. C. If the existing Trustee of any trust hereunder shall resign pursuant to the foregoing provisions, such existing Trustee shall transfer and deliver the property held in such trust, within thirty (30) days of the giving of written notice of such resignation, to the successor trustee provided in paragraph A; or if none, then to a successor trustee nominated and appointed by the existing Trustee, or if none, by a majority of the adult income beneficiaries of such trust, by written notice delivered to such existing Trustee, which successor trustee shall be a bank or trust company in any jurisdiction in the United States having a capital and surplus of at least Twenty Million Dollars ($20,000,000). Upon the transfer and delivery of the property held in such trust to a successor trustee pursuant to the foregoing provisions, such existing Trustee of such trust shall be without any further liability or responsibility with respect thereto. D. Each successor trustee hereunder shall have all the powers, rights, privileges, duties, and discretions herein conferred and imposed upon the original Trustee and shall not be required to look into the acts of its predecessor trustee. E. Trustee shall not be required to file with any Court or officer of any Court any inventory or accounting unless specifically ordered to do so on application of any 11 beneficiary of any trust hereunder, or the Trustee of any such trust, or on the Court's own motion. Trustee shall not be required to give bond or recognizance, with or without surety, before acting as such. Any action taken by Trustee in good faith shall be proper, and I hereby relieve Trustee of all personal liability, except for gross negligence or willful wrongdoing. F. At any time there are Co-Trustees of any trust established hereunder, one Co-Trustee may be designated by the agreement of both Co-Trustees to perform ministerial functions, including banking, check-writing and check-signing functions, and to make and/or direct investment decisions on behalf of both Co-Trustees, and the decisions and actions of such designated Co-Trustee shall be binding upon both Co-Trustees. ARTICLE NINE A. No person or corporation dealing with my Executor shall be obliged to see to the application of any money paid or property delivered to such Executor, or to inquire into the necessity or propriety of such Executor exercising any of the powers conferred herein upon it, or to determine the existence of any fact upon which the Executor's power to perform any act hereunder may be conditioned. B. I authorize my Executor, in its sole and absolute discretion, to use administration expenses as deductions for estate tax purposes or income tax purposes and to use date of death values or optional values for estate tax purposes, regardless of the effect thereof on any of the interests under this my Will, and I direct that there shall be no adjustment of any such interest by reason of any action taken by my Executor pursuant thereto. C. I authorize and empower my Executor to continue and to operate any business or interest therein I may own at the time of my death for such time as they shall deem 12 advisable and the laws or rules of the profession permit; to engage in any other business; to become or remain a partner, general, special or limited in any business; to incorporate any such business and hold the stock thereof as an investment; and to provide capital for and employ agents to manage and operate any such business without liability for the acts of any such agent or for any loss, liability ar indebtedness resulting from the operation thereof if the management is selected with reasonable care. D. For all purposes of this my Will, I direct that any person adopted according to law while under the age of eighteen (18) years shall be deemed to be a child and an issue of the adopting person and an issue of the ascendants of the adopting person, and, furthermore, the children and issue of the child so adopted shall be deemed to be issue of the adopting person and his or her ascendants. Any person adopted after such person shall have attained the age of eighteen (18) years shall not be deemed a child or an issue of the adopting person, nor shall the children and issue of such person be deemed to be issue of the adopting person or his or her ascendants. E. Throughout this my Will and any Codicil hereto, nouns, pronouns, and verbs shall be construed as masculine, feminine, neuter, singular or plural, whichever shall be applicable. In this regard, reference to my Executor or my Trustee in the singular, neuter shall be deemed to refer to any person or persons serving in such office at any time. ARTICLE NINE A. I name my nephew, JOHN T. TIN5LEY, as Executor of this my Last Will and Testament. In the event that he shall not be living, willing, and able so to act hereunder, at any time, or shall renounce his right to serve as Executor, or having been 13 appointed shall cease to be Executor, then I name my niece, LOLA M. WOLF, as Executor of this my Last Will and Testament. B. I direct that my Executor shall not be required to give bond, with or without surety, before receiving letters testamentary hereon. C. I appoint my nephew, JOHN T. TINSLEY, of if he is not living, willing, or able so to act, at any time, then my niece, LOLA M. WOLF, as guardian, of the estate, with respect to which I am authorized to appoint a guardian and have not otherwise done so, of any minor receiving any property free of trust by reason of my death, if such property is in excess of the amount which may be paid to the minor or the person maintaining the minor. The guardian holding property hereunder may distribute the whole or any part of the income and principal thereof to, or expend the same for the benefit of, the minor, or may accumulate the whole or any part of the income, all without liability on the part of the guardian to see to the application thereof and without requiring bond or surety. 14 STATE OF ~~ ) ~) SS. COUNTY OF~,»~~a ~Nr' ) Before me, the subscriber, on this day personally appeared MIRIAM E. KERSTETTER, and known to me to be the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument and, all of these persons being by me first duly sworn, MIRIAM E. KERSTETTER, the Testatrix, declared to me and to the witnesses in my presence that the instrument is her Last Will and Testament and that she had willingly signed or directed another to sign for her, and that she executed it as her free and voluntary act for the purposes therein expressed; and each of the witnesses stated to me, in the presence and hearing of the Testatrix, that such person signed the Will as witness and that to the best of such person's knowledge the Testatrix was eighteen years of age or over, of sound mind and under no constraint or undue influence. ~~ ~ ~~ IRIAM E. KER TETTER i TNESS ESS Subscribed, sworn, and cknow}edged before me by the Testatrix and the above witnesses this ~ day of } ~ u ~ -w h c-l , 2000. T Y PUBLIC illOtt,~fi;~1upC~l ._ ._._.____ --~ Car„~eio J. Cia~aaio, rvQ°ary t .+.!~iit: 16 ~ ernoune Boro, Cun.;0erland f~o:infY MMC/2 1 3 0 5-000 11669 1 621 1 _, Ym!ssiort Ex~iras Fed, ~ 5 ~i~t}~ IN WI NESS WHEREOF, I, MIRIAM E. KERSTETTER, have hereunto set my Hand and Seal this day of / , 2000. Q ~ ~ ! (SEAL) IRIAM E. KER TETTER Signed, sealed, published and declared by the above-named MIRIAM E. KERSTETTER, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto set our hands as witnesse~s(~~day a~d year last aforesaid. of (~ ~ ~~~ ~ ~~tw~-~i ~ES k~t~ ~~~ ~~~ ~~ 'J 15 V` S:1Forms\Cert5.7. doc Rule 5.7(b) Form of Certification of Notice. {For Decedents dying on or after January 1, 1999} CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: MIRIAM E. KERSTETTER Date of Death: August 17, 2002 Estate File Number: 2002-00783 To the Register of Wills of the County of Cumberland: I certify that Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on December 6, 2002 (enter date): {If more space is needed use back of form} NAME ADDRESS Vera Tinsley 120 East Locust Street Mechanicsbur~~ PA 17055-3840 _ _ _ _ _ _ _ _ John Tinsley 110 Colony Drive Dover, DE 19904 _ _ _ _ _ _ Lola M Wolf R R. #~1 Box 127 Lovsville, PA 17047-9710 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: December 6 2002 ate Name of Person Filing this Form Address: Telephone: Capacity: X Mary M. Culley, EscJ. (302) 888-6885 Personal Representative Counsel for Personal Representative OJP/21305-00021840228/1 S: \Forms\Cert5.7.doc Rule 5.7(a) Form of Notice to Beneficiaries and Intestate Heirs. {For Decedents dying on or after January 1, 1999} IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. C is xY'1'Q ~: Q.t.~fl BEFORE THE REGISTER OF WILLS, COUNTY OF ,PENNSYLVANIA In re Estate of Miriam E. Kerstetter ,deceased. File Number 2002-00783 TO: Vera Tinsle 120 East Locust Street Mechanicsburg PA 17055-3840 (Name and Address) Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Miriam E. Kerstetter ,died on the 17th day of AngnSt , 2002 at Cumberland County, Peimsylvania The Decedent died testate (with a Will); or _ The Decedent died intestate (without a Will). The personal representative of the Decedent is John Tinsiev 110 Colonv Drive Dover DE 19904 (Name, Address and elephone number) If the Decedent died testate, the will has been filed with the Office of the Register of Wills of Cumberland County Hanover and High Street Carlisle PA 17013 (717) 240-6345 (Address and Telephone number) If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the Register of Wills of County (Address and Telephone number) A copy of the Will or Petition may be obtained by contacting the Register of Wills and payi charges for du ication. Date: December 6. 2002 Signature: Name: Ma M. Culle Es . Address: Morris. James, Hitchens & Williams L.L.P. 222 Delaware Avenue, P.O. Box 2306 Wilmington, DE 19899-2306 Telephone: 302-888-6885 Capacity: Personal Representative X Counsel for Personal Representative OJPl2l 305-0002/84021 G/ 1 S:\Forms\Cert5.7.doc Rule 5.7(a) Form of Notice to Beneficiaries and Intestate Heirs. {For Decedents dying on or after January 1, 1999} IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pettns,yylw~ania. BEFORE THE REGISTER OF WILLS, COUNTY OF PENNSYLVANIA In re Estate of Miriam E. Kerstetter ,deceased. File Number 2002-00783 TO: Lola M. Wolf R.R. #1 Box 127 Loysville PA 17047-9710 (Name and Address) Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Miriam E. Kerstetter ,died on the 17th day of August , 2002 at Cumberland Counry, Pennsylvania The Decedent died testate (with a Will); or X _ The Decedent died intestate (without a Will). The personal representative of the Decedent is John Tinsley 110 Colony Drive. Dover, DE 19904 ( ame, Address and Telephone number) If the Decedent died testate, the will has been filed with the Office of the Register of Wills of Cumberland County Hanover and High Street Carlisle PA 17013 (717) 240-6345 (Address and Telephone number) If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the Register of Wills of County (Address and elephone number) A copy of the Will or Petition may be obtained by contacting the Register of Wills and payi he charges duplication. Date: December 6. 2002 Signature: Name: Mar M. Culle Es Address: Morris. James, Hitchens & Williams L.L.P. 222 Delaware Avenue, P.O. Box 2306 Wilmington, DE 19899-2306 Telephone: 302-888-6885 Capacity: Personal Representative X Counsel for Personal Representative OJ P/2 l 305-000218402161 f S: \Forms\Cert5.7. doc Rule 5.7(a) Form of Notice to Beneficiaries and Intestate Heirs. {For Decedents dying on or after January 1, 1999} IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or properly will be determined by the intestacy laws of Pennsylvania. l'.-U 1'~ b i~ Q..L,Ar-J ~ BEFORE THE REGISTER OF WILLS, COUNTY OF - ,PENNSYLVANIA In re Estate of Miriam E. Kerstetter ,deceased. File Number 2002-(10783 TO: John Tinslev 110 Colony Drive Dover, DE 19904 (Name and Address) Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Miriam E. Kerstetter ,died on the 17th day of August , 2002 at Cumberland County, Pennsylvania The Decedent died testate (with a Will); or _ The Decedent died intestate (without a Will). The personal representative of the Decedent is John Tinslev, 110 Colonv Drive, Dover, DE 19904 (Name, Address and Telephone number) If the Decedent died testate, the will has been filed with the Office of the Register of Wills of Cumberland County Hanover and High Street, Carlisle, PA 17013 (717) 240-6345 (Address and Telephone number) If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the Register of Wills of County (Address and Telephone number) A copy of the Will or Petition may be obtained by contacting Cite Register of Wills ing a charges for lication. Date: December 6, 2002 Signature: "^ Name: Mar M. Culle Es . - Address: Morris, James, Hitchens & Williams L.L.P. 222 Delaware Avenue. P.O. Box 2306 Wilmington, DE 19899-2306 Telephone: 302-888-6885 Capacity: Personal Representative X Counsel for Personal Representative OJP/21305-0002/84021 G/1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 77128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX111-96) NO. CD 002593 DUPLICATE CULLEY MARY M ESQ PO BOX 2306 WILMINGTON, DE 19899 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssN: 202-20-0763 FILE NUMBER: 2102-0783 DECEDENT NAME: KERSTETTER MIRIAM E DATE OF PAYMENT: 05/21 /2003 POSTMARK DATE: 05/19/2003 COUNTY: CUMBERLAND DATE OF DEATH: 08/ 1 7/2002 101 ~ 529,578.75 TOTAL AMOUNT PAID: REMARKS: JOHN T TiNSLEY C/O MARY M CULLEY ESQUIRE SEAL CHECK# 1012 INITIALS: JA RECEIVED BY: DONNA M. OTTO 529,578.75 DEPUTY REGISTER OF WILLS REGISTER OF WILLS ~L. Estate of Miriam E. Kerstetter ,Deceased File Number: 15- 2002-00783 INVENTORY 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 above referenced decedent. (PEF § 3301) Description of Items included in Inventory Valuation/Fair Market Value as (Attach additional pages as necessary) of Date of Death Stocks & Bonds -See Schedule B Attached 119 310.93 Cash, Bank Deposits -See Schedule E Attached $140,626.16 ~ TOTAL ~ $259,937.09 UWe John T. Tinsley , Personal Representative(s) of the above referenced Estate, verify that the statements made in this inventory are true and correct. UWe understand that false statements herein are made subject to the penalties of 18 Pa C. .Section 4904, relating to sworn falsification to authorities. ~/~ `.. /// / ignature of Personal Repre ntative Signature of Personal Representative John T. Tinsley S:\Forms\Invento ry.doc 10 r -:"11~1~1;.~ a._ .l :~p~ ~1~ ~~ ~~~^~ ~d. ~-i -' REV.1'<<'EX+II~ *' 0<:: I \l - r) ::)- '0 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONll\lEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT,280601 ___~G,PA 17128-l.l:8_~ "-'7t ;i2 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~rstetter, Miriam E. I ~A;;I~/;~;;-(MM-DD-YEA~ lATE OF BIRTH (MM-DD-YEAR) - ---' -. -I (iF APPLICABLE) SURVIVING SPOUSE'S NAME (-LAST FIRST AND MiO[lL-ElNITIAW - -- '-- ~ -OnglnaIRetum- - ~ Supplemental Retum- -- --- o 4. limited Estate 0 4a. Future Interest Compromise (date of death after 12.)2-82) ~ 6, Decedent Died Testate (Allach copy 0 7. Decedent Maintained a living Trust (Attach of Will) copy of Trust) o 9. litigation Proceeds Received 0 10. Spousal Poverty Credit (dale of death between _"- ___"""" "", 12.31-91and1-1-95}~__._ m~'g~I'AU$f'.\!I~I\I,i'.~iil!\l!\!IllIl!llllli,ijli:i',~iilIf AME Mary M. Culley W !I::~CIl u~~ w~8 :r::~.J u~.. ~ ~ z w c w ~ c C\T\CiJ\\. u~:.;t: ON!..)' j b 3. Remainder Retu'rn (date of daalh prior 1012.13-=82) o 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch O) i _. _. (FILE NUMBER 21 02 00783 ~COUNTYCODE~A~ __NU_MBER _ D~~~~~~~~~;NUMBER-----=-__ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE t- SOCIAL SEc~;,~I;u~~:' OF WILLS_ - ,~ m~ IRMNAME(lfapPIi~ ----- --",,--- --------- 8 ~ Morri~, James, Hitchens & Wms. .]lEPHONE NUMBER 302/888-6885 I-----------=--- ~~--=-----=-- -- 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) z o 5 ~ ~ ~ w ~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) P.O. Box 2306 222 Delaware Avenue Wilmington, DE 19899,. ("h; ___ ___~ (f; _~ --------::r--- Naif;' . --"'---,---~ 119,310.93:: -----,- (2) (3) (4) (5) (6) (7) None' None __ . 140,62~.~_;2 . None None (9) (10) 9,567_20 __u__ 3,880.32 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Line 13) 17. Amount of Une 14 taxable at sibling rate z c ~ ~ ~ ~ ~ 8 :l ~ 18. Amount of Line 14 taxable at collateral rate 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a}(1.2) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES x .00 '.,Iilil\eiOin!ll,to: C._..--=---. ,,,...,,,.-,,,,,,"',,,,,,,,,,, 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 16. Amount of Line 14 taxable at I\neal rate 19. Tax Due x ,045 246,489.57 x ,12 x ,15 CHECK HERE IF YOU ARE REQUESTING A REFUND DF AN OVERPAYMENT 20. 0 ci :JJ :0 (D ::;: ~ ON\..\' N - B o ~ C7> r,,;1 (8) 259,937.09 (11) 13,447.52 246,489.57 (12) (13) (14) 246,489.57 (15) (16) (17) 29,578.75 (18) (19) 29,578.75 ""'''''''',,:,,::::~ :::~~'l!~'lIiili!i!1!l'!1!i~lI~!ilIIIil!;gi!iilll!il~ll'l~!m!:I~!Wllii1\l!~~~.!tU.j!!I.;ii';!l".'l:,,"" Copyright 2000 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev, 6-00) Decedent's Complete Address: STREET ADDRESS 1703 Lincoln Drive -- CITY Camp Hill -~ __u~_ -~ ~T;:;;;;~ -~ ----,;---- ~ ,STATE PA ,ZIP 17011-3956 Tax Payments and Credits: 1 ~ Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 29,578.75 Total Credits (A + B + C) (2) 0.00 3. InterestJPenalty if applicable D. Interest E~ Penalty TotallnteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPA YMENT (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) A. Enter the interest on the tax due. (SA) 6. Enter the total of Line 5 + 5A. This is the6ALANCE DUE (56) 0.00 29,578.75 29,578.75 Make Check to: REGISTER OF AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use OT 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?....,.. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.. '~ i D ~ D ~ D ~ 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. Decl8ration pr~parer ottl.13rttJan a persorlal represental~e is based em all information of which prepare, has any k.!lOy.'ledge_ . __ ___' SIGNATURE OF SON RESPO~IBJ.i-i.OR FILING RET N ADDRESS Joh . Ti ~ //::.. 110 ColoIlY Drive v /./ / / ._Dover, DE19904, SIGN E ERSO~f RESPONs'r~G RET . ADDRESS sIGNR1~RTHANREPRESEN -ADDRESS~ - - ~---~ Mary M. Culley DATE ::sf /t1/o3 DATE P.O. Box 2306 222 Delaware Avenue Wilmington, DE 19899 S-~M/6 'f-!J.4E For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the sUNiving spouse is 3% [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 0% [72 P .S. ~9116 (a) (1.1) (ii)]. The statutedoes not exemDta 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 0% [72 P.S. ~9116 (a) (1.2)1- The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (al (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12%. [72 P.S. ~9116 (a) (1.3)1. 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. *' SCHEDULE B STOCKS & BONDS I -~-- --.--.--..----..--.--_____..___n.__ ._.._..__....__ COMMONINEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN i RESIDENT DECEDENT ~ ---_._-_.__.._.__._.~ --.- ESTATE OF Kerstetter, Miriam E. I FILE NUMBER _ _ ~02 - 00783 All property jointly-owned with right of survivorship must be disclosed on Schedule F. -'.- -----.-- -----:---- - I - ---'-- ,:'J~" I M'." ," ,,"woo Moo", M"'. '""' O,,"'~'O, --- -. I""'-'''"~-f'"'o~~~:',:' ; 34,481.28 sh Schwab Value Advantage 34,481.28 2 20,000 sh Bear Steams Cos Inc. 13,288.50 3 ; 20,000 sh Gap Inc. 23,725.00 4 20,000 sh Hertz Corp. 19,556.00 5 20,000 sh Go]dman Sachs Group Inc. ]5,972.00 6 Accrued Dividend on Goldman Sachs Group 2,400.00 7 420 sh Duke Energy Corp. 8,822.10 8 Accrued Dividend on Duke Energy Corp. 216.56 _I TOTAL (Also enter on line 2, Recapitulation) l-U9,310.93- *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. . PERSONAL PROPERTY _ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ________ RESIDEN"'1"D~~ ___I --,.....-...--.------- -.,-----..-..--'.-'.--".----..- ESTATE OF . . Kerstetter, Mmam E. ! FILE NUMBER - I 21-02-00783 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 1 DESCRIPTION VALUE AT DATE OF DEATH --'-'-- 1,289.34 Allfirst Checking Acct #00510-4707-1 2 Allfirst Money Market Acct #00982-9887-9 137,336.82 3 Met Life Railroad Employees Group #1023000 2,000.00 TOTAL (Also enter on Line 5. Recapitulation) 140,626.16 * SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS I L IFrLE NUMBER - L~l~ =JlQ7~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT L-_ ESTATE OF . . Kerstetter, MIflam E. Debts of decedent must be reported on Schedule I. NG1J~Rl-=--=-~ .- n_ DESCRIPTION_ A. FUNERAL EXPENSES: Fackler Weidelman Funeral Home L I I AMOUNT B. I ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. Social Security Number(s) I ErN Number of Personal Representative(s): 2. Street Address City Stale Zip Y ear( s) Commission paid Attorney's Fees Morris James Hitchens & Wililams - Mary M. Culley 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. City Relationship of Claimant to Decedent Probate Fees Register of Wills - Filing fees State Zip 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs I I _I J-- TOTAL (Also enter on line 9, Recapitulation) 4,534.20 5,000.00 33.00 9,567.20 I ~ SCHEDULE I I ~ I DEBTS OF DECEDENT, MORTGAGE COM"""WEALTHO'.ENNS",V,">A I LIABILITIES, & LIENS I INHERITANCE TAX RETURN RESIDENT DECEDENT ----~-------_\- ESTATE OF Kerstetter, Miriam E. ~-I FILE NUMBER-- 21-02-00783 Include unreimbursed medical expenses. ITEM NUMBER I DESCRIPTION AMOUNT Pennsylvania American Water Company 12.68 2 Verizon - Telephone 3 PP&L - Gas and Electric 4 Mobile X-Ray Imaging 5 Alert Pharmacy 6 Messiah Village - Assisted Living 7 Pharmarica 29.97 71.93 26.68 36.32 3,440.37 262.37 TOTAL (Also enter on Line 10, Recapitulation) 3,880.32 REV.1513 E~+ (9.00) *' I SCHEDULE J I I BENEFICIARIES 1 .----1--...._..___..._.__._.__.._....._ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT -.--..---..--.---- ESTATE 6F--Kerste~er, Mi;iam E.- - -- ----- - -IF'LE N~I~B~~ 00783 - ---- NUMBER 1__ . N:ME:::ADDRESS OFPERSON(S) RECEIVING PROPERTY' . ~_R:fi~~;t~ lAMO~~~~T~~~ARE ~ I. 1 TAXABLE DISTRIBUTIONS (include outright spousal distributions) 'I I I 'John T. Tinsley, 110 Colony Drive Nephew 1/3 of estate I Dover, DE 19904 ' 2 I Vera Tinsley, 120 East Locust Street I'Sister Mechanicsburg, PA 17055-3840 3 I Lola M. Wolf, RR #1, Box 127 I Niece I Loysville, PA 17047-9710 11/3 of estate 11/3 of estate Enter dollar amounts for distributions shown above on Jines 15 through 18, as appropriate, on Rev 1500 cover she t II. '[NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS . _ ~TAL ~F PART~NTER TOTAL NON-TAX!>.BLEDISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEf__ ~ ~~-~5- G BUREAU OF INDIVIDUAL rpxes COMMONWEALTH OF PENNSYLVANIA INHERITANCE TpX DIVISION DEPARTMENT OF REVENUE DEPT. 280601 HARR I58DRG, Pa vlza-0601 ~ INHERITANCE TAX STATEMENT OF ACCOUNT RFY-1 W] EM FFp [OI-OS) DATE 07-28-2003 ESTATE OF KERSTETTER MIRIAM E DATE OF DEATH 08-21-2002 FILE NUMBER 21 02-0783 MARY M CULLEY COUNTY CUMBERLAND MORRIS ETAL ACN 101 PO BOX 2306 Anount Ranittad WILMINGTON DE 19899 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO CDURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subnit the upper portion of this Porn With your tax paynent. CUT ALONG THIS LINE --_ RE_TAIN LOWER P_ORTI_ON FOR YOUR RECORDS ~ ----------------------------- REV-1607 EX AFP (O1-03) it~Ei~ INHERITANCE TAX STATEMENT OF ACCOUNT aFUaF ------------------------------------- ESTATE OF KERSTETTER MIRIAM E FILE N0. 21 02-0783 ACN 101 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATETESHOWN BEL WD03 IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-07-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 34,508.54 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID OS-21-2003 CD002593 OD 07-14-2003 CD002806 . 36 47- 29,578.75 . 4,971.66 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. ~ IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE SIDE FOR CALCULATIDN OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 34,513.94 5.40CR .00 5.40CR COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EXI11-961 BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, Pq 1 ]1280601 PENNSYLVANIA {q'~ RECEIVED FROM: INHERITANCE AND ESTATE SAX OFFICIAL RECEIPT , N0. CD 002806 ~~~Fr~ CULLEY MARY M ESQ ~ PO BOX 2306~I,,6n ~ ~,9y WILMINGTON, DE 19899 4~ r~5~ ~ . ~,D N ly ACN ASSESSMENT AMOUNT ~~ ~ CONTROL F~ NUMBER -'--- role ~ -A/~I~' i _ _. ESTATE INFORMATION: ssrv: 2oz-20-o7s3 FILE NUMBER: 2102-0783 DECEDENT NAME: KERSTETTER MIRIAM E DATE OF PAYMENT: 07/16/2003 POSTMARK DATE: 07/14/2003 COUNTY: CUMBERLAND DATE OF DEATH: 08/17/2002 101 ~ 54,971.66 TOTAL AMOUNT PAID: REMARKS: JOHN T TINSLEY C/O MARY M CULLEY ESQUIRE CHECK#1001 INITIALS: JA SEAL RECEIVED BY: 54,971.66 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TA%ES DEPT. 280601 HARRIBBURG, PA 1 ]t 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002905 TINSLEY JOHN T 110 COLONY DRIVE DOVER, DE 19904 - ----- ,old ESTATE INFORMATION: ssrv: zoz-zo-o~s3 FILE NUMBER: 2102-0783 DECEDENT NAME: KERSTETTER MIRIAM E DATE OF PAYMENT: 08/15/2003 POSTMARK DATE: 08/13/2003 CouNTY: CUMBERLAND DATE OF DEATH: 08/ 1 7/2002 REMARKS: CHECK#1003 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 54,971.66 REV-1162 EXI11-961 TOTAL AMOUNT PAID: INITIALS: AC RECEIVED BY: REGISTER OF WILLS 54,971.66 DONNA M. OTTO DEPUTY REGISTER OF WILLS ~~a~~~ Received of JOHN T TINSLEY C/O MARY M CULLEY ES Address 110 COLONY DR DOVER DE 19904 Page No. _~-Estate No. 2121-0~3 Estate of MIRIAM E KERSTETTER Social Security No. 202-20-0763 Died 08-21-2002 Paid 07-16-2003 Postmark Date 07-14-2003 ~ACN 101 ,_, ,: r J __ r^ M e O y ~ ~ `~C a~ ~ ~ ~~~ ~~ ~~-l~ . ~ ~~.~~ ~ ~ ou ~ ~ ~rn c~~,C~~1Z. u~-e. ~szz~ ~~mf- `~ ~- N ~ F , ~J~YI.4~`-t~~~/t-~ ~Ce~exx~ a „~ ~ L,~.~~~o C-~YV~CC-e~-.~-- c~~ Tax $4971.66 Check # int. 1 0 3 ~~ Received of JOHN T TINSLEY C/O Address 110 COLONY DR. DOVER DE 19904 Page No. __~_ Estate No. 21-02-783 Estate of MII2IAM E KERSTETTER Social Security No. 202-20-0763 Died OS-21-2002 Paid 08-15-2003 Postmark Date 08-13-2003 ACN 101 Tax 4 971.66 Check # /~`;~~,3 Int. ,(Zr K r _, ~ % ~- f'S- F% COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL rpxes DEPARTMENT OF REVENUE INHERITANCE TAX RIVISION DEPT. zaobal NDTICE OF INHERITANCE TAx XARRISBXRG, PA 171zs-oboe pppRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-156] F% RFR (R1-OS> ri DATE 07-07-2003 .ESTATE OF KERSTETTER MIRIAM E DATE OF DEATH OB-21-2002 FILE NUMBER 21 02-0783 •~_j ~~~ ~ ~ !:?? ~7~1NTY CUMBERLAND MARY M CULLEY pCN 101 MORRIS ETAL Anount Remitted PD BOX 2306 (- WILMINGTDN DE 19899 ;'t ',"- MAKE CHECK PAYADLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALONG THIS LINE ______~ ___RETAIN FOR YOUR RECORDS ___~ REV-1547 EX AFP iua-u„ nvFaoc - DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT 101 DATE 07-07-2003 ESTATE OF KERSTETTER MIRIAM E FILE NO. 21 02-0783 ACN TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X] CHANGED SEE ATTACHED NOTICE tVATION CONCERNING FUTURE INTERE51 aco ncrcnwc -ISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Neld 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) B. Total Assets (1) ,00 NOTE: To insure proper (2) 119.310.93_ credit to your account, (3) ,OQ submit the upper portion (y) .00 of this Porn with your (5) 140,626.16_ tax payment. (e) .00 (7) .00 (e) 259,937.D9 APPROVED DEDUCTIONS AND EXEMPTIONS: 9,567. 20 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) 880 lU) 3 32 10 Debts/Mortgage Liabilities/Liens (Schedule I) ( . . 13 52 447 . 11. Total Deductions (11) (12) , . 246,489.57 12. Net Value of Tax Return J) ,00 itable/Govarnnental Bequestsi Nonelected 9113 Ch Trusts (Schedule 114) 489.57 246 13. ar , l4, Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines 14, 15 andior sess 16, 17, ed to da 18 and 19 will te. reflect figures that include the total of ALL returns as ASSESSMENT OF TAX: .00 x 00 = .00 15. Anount of Line 14 a4 Spousal rate (15) .00 x 045. .00 16. Anount of Line 14 taxable at Lineal/Class A rate (16) 82 19 163 12 -_ 9,859.58 (17) . , x 17. Anount of Line 14 at Sibling rate 164,326.38 X 15 24,648.96 18 Anount of Line 14 taxable at Collateral/Class B rate (18) 508.54 34 . (19)= , 19. Principal Tax Due AMOUNT PAID INTEREST IS CHARGED THROUGH 07-22-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT 29,578.75 BALANCE OF TAX DUE 4,929.79 INTEREST AND PEN. 41.87 TOTAL DUE 4,971.66 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. pFREFUND .DSEEIREVERSECSIDEADFATHISEFORM FOR)INSTRUCTIONS ,DUE REV~t OO EX (8-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES f)FPT. 280601 ITEM SCHEDULE NO. J I 1-3 Miariam E Kerstetter Sandra J Eslinger INHERITANCE TAX EXPLANATION OF CHANGES EXPLANATION OF CHANGES Changed tax rate from 12 percent to 15 percent since Niece and beneficiary. 2102-0783 101 are a Row Page 1 COURT OF COMMON PLEAS OF CHESTER COUNTY ORPHANS' COURT DIVISION STATUS REPORT UlqDER RULE 6.12 ESTATE OF M~r~m W.: w~r~~r FILE N-UMBER: 2102-0783 DATE OF DEATH: ,DECEASED 8/17/02 Pursuant to RULE 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to the completion of the administration of the above captioned estate: 1. State whether administration of the estate is complete: YES: X NO: 2. If NO, state when the personal representative reasonably believes that the administration will be complete: 3. If YES, state the following: A. Did the personal representative file a final account with the Court: YES: NO: B. Has final distribution to the beneficiaries been made: YES: X NO: C. Has an account been stated informally to the parties in interest: YES: X NO: If copies of receipts, releases, joinders or approvals of formal or informal accounts are attached as exhibits to this report, the originals must first be filed with the Clerk of t~e~r~ohans' C<~urt a~e must be made to the date of filing on each copy. M~rv M (~l l~v / 9Signature ~ ..... ~e~ ~e ~ Print Name Morris James Hitchens & Williams Box Street Address Capacity:__ Per s ~[1 [ ~p~-s~[at ~e X counsel Wilmington: DE 19899-2306 City, State, ZipCode [:~ "~ ..... 302-888-6800 ~ ~ ~3~:>~ Telephone S:\Forms\Form6.12Doc