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HomeMy WebLinkAbout03-0703PETITION FOR PROBATE & GRANT OF LETTERS Estate of CLARENCE O. HAMMOND also known as Soc~l SecudtyNo. 189-09-4008 , deceased. No. 21-03- r~<:~.~ To: Register of Wills for the County of Cumber/and Commonwealth of Pennsylvania The Petition of the undersigned respectfully represents that: Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above decedent dated May 2, 2001 , and codicils dated none The Executor named none died Renunciations for none attached hereto. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 1229 Ritner Hi.qhway, Carlisle Borou,qh, Decedent, then 93 years of age, died Au,qust 5 Rehabilitation Center, Middlesex Township, Carlisle, PA ,2003, at Claremont Nursing & 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: Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (If not domiciled in PA) Personal property in PA (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania, situated as follows: 1229 Ritner Hiqhway, Carlisle Borou.qh (formerly S. Middleton Township) $542,O0O.OO $ $50,000.00 WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented herewith and the grant of letters testamentary thereon. Signature(s) and Residence(s) of Petitioner(s): Crea L. Koser 985 Ridge Road Shippensburq, PA 17257 717-423-6992 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND · 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 representative of the above decedent, petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed _~..,~~. before methis 26th day of Au,qust , 2003. Crea L. Koser No. 21-03-7o3 Estate of CLARENCE O. HAMMOND ,, deceased. DECREE OF PROBATE & GRANT OF LETTERS AND NOW, Au,qust 27th ,2003, 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 May 2, 2001 described therein be admitted to probate and filed of record as the Last Will of Clarence O. Hammond ; and Letters Testamentary are hereby granted to Crea L. Koser FEES Probate, Letters, Etc ........ $ 410.00 Short Certificates(-3- ) .... $.9.00 Renunciation(s) ........... $ JCP .................... $10.00 Other Will Pages (-2-) .... $. 6.00 TOTAL: .... $ 435.00 Filed. Aucju~t .27th, · 2003 ......... CAll Attorney Marcus McKnight when letters are finished on 8/27/03 '-' ....... R~gister of Wills Donna M. Otto, 1st Deput!F IRWIN McKNIGHT & HUGHES Marcus A. McKnight III (25476) ATTORNEY (Sup. Ct. I.D. No.) 60 West Pomfret St., Carlisle, PA 17013 ADDRESS 717-249-2353 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Ofrice for permanent filing. WARNING: It is illegal to duplicate this copy by photostat· Fee for this certificate, $2.00 ~ ~ P 9 3 7 4 7 81 ~~~~.. ,, ,. ,,, ~ ? ~ ~,,~ No. ~""~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ,. 9~ '1 ~ I ~ l~9/12/1909 ],.~~. PA]~ I~ ~ ~ ~ C~berXand [~.,idd~esex Twp. [,.~t ~ a ~,h~!~ ~ [,~'~ [,,. White 1229 Ritner Highway Carlisle ~ PA 17013 Clarence J. Hammond ~Crea Koser 1:"';7;7";~-~ ~r~. c~ Cumberland ~985 Ridge Road, Shi~ensbur~, PA 17257 I~.~.~-~ ,~~-.-~.~ ,,~,.~.~.~ I~'"~ I CmerZ~nO County, ~t::~. 08/09/2003 I::: Sprfn~ ~11 ,s. Stella Belle Rine 17257 ~:~O.l~ ~'-Brh-~k-~,w F.H.~ i:D Box 336~ l~q~h~',m1 PA 17257 ,,. ~. ,/,,-Io,. 21-2003-703 LAST WILL AND TESTAMENT I, CLARENCE O. HAMMOND, of South Middleton Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my executrix to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my executrix to sell any realty owned by me at my death, and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I give, devise and bequeath all of my estate of every nature and wherever situate to my niece, Crea L. Koser, absolutely. 4. I nominate and appoint Crea L. Koser, to be the executrix of this my Last Will and Testament; she is to serve as such without bond. 5. I hereby suggest that my personal representative retain the services of Irwin, McKnight & Hughes, as attomeys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2~ day of May, 2001. CLARENCE O. HAMMOND Signed, sealed, published and declared by CLARENCE O. HAMMOND, the above named testator, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and in the presence of each other have subscribed our names as witnesses hereto. 2 ACKNOWLEDGMENT AND AFFIDAVIT WE, CLARENCE O. HAMMOND, CHERYL L. CLELAND and MARTHA L. NOEL, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will, and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a wimess and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. CHERy~TL:' CLELAND M.~UI'HA L. NOEL COMMONWEALTH OF PENNSYLVANIA : : SS: COUNTY OF CUMBERLAND : Subscribed, sworn to and acknowledged before me by, CLARENCE O. HAMMOND, the testator herein and subscribed and sworn to before me by CHERYL L. CLELAND and MARTHA L. NOEL, wimesses, this 2~ day of May, 2001. Roger B. inNin, Notary Public Carlisle Bom, Cumberland County My Commission Expires Oct. 3, 2004 Member, Pennsylvania Association o! Notaries LAW OFFICES IRWIN, McKN1GHT & HUGHES WEST POMFRET PROFESSIONAL BUILDING 60 WEST POMFRET STREET CARLISLE, PENNSYLVANIA 17015-3222 (717) 249-2353 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No.: CLARENCE O. HAMMOND AUGUST 5, 2003 21-03-0703 To the Register: I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October 6, 2003 . Name Ad&ess Crea L. Koser 985 Ridge Road, Shippensburg, PA 17257 Notice has now been given to all persons entitled thereto under R3~ 5.6(a) except none . Date: l 0/06/03 '~'~~~~.,~-.~~......_ ~~'~ 'J/ /~ Signature I~.~& McKNIGHT~) Name Marcus ,~'"l~l~:n'lJl~ Esquire Capacity: Address 60 West Pomfret Street Carlisle, PA 17013 Telephone (717) 249-2353 __ Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIWDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003176 IRWIN MCKNIGHT & HUGHES 60 WEST POMFRET STREET CARLSILE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 189-09-4008 FILE NUMBER: 2103-0703 DECEDENT NAME: HAMMOND CLARENCE O DATE OF PAYMENT: 10/28/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/05/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $99,352.87 TOTAL AMOUNT PAID: $99,352.87 REMARKS: IRWIN ETAL SEAL CHECK# 020412 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX +/6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 171Z8-0601 REV-1500 INHERITANCE TAX RETURN DECEDENT RESIDENT DECEDENT'SNAME(LAST, FIRST, ANDMIDDLEINITIAL) Hammond Clarence 0. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH/MM-DD-YEAR) 08/05/2003 09/12/1909 ( F APPL CABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) cAPB ~ RL IO AC TK ES HP EP CR KO 1. original Return 4. Limited Estate 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) Co" R 5. E C A 6. P I T U 7. L A T 8. I O 9. N 10. 11. 12. 13. 14. C O M 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) r---] 9. Litigation Proceeds Received I 1 10. Spousal Poverty Credit (date of death between 12-31-91 and 1 - 1-95) OFFICIAL USE ONLY FILE NUMBER 21-03-0703 COUNTYCODE YEAR NUMBER NAME Marcus A. McKni~ht Esq. FI RM NAM E (I f Applicable) IRWIN & McKNICHT TELEPHONE NUMBER 717/249-2353 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship Mortgages & Notes Receivable (Schedule D) (4) Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) Jointly Owned Property (Schedule F) (6) Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11 ) SOCIAL SECURITY NUMBER 189-09-4008 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (date of death 3. Remainder Return prior to 12-13-82) 5. Federal EstateTax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS 60 West Pomfret Street West Pomfret Professional Bldg. Carlisle, PA 17013 15o,ooo2i6 None None None 168,460.84 None 418,933.48 38,740.21 1,441.01 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) ,_-OFFICIAL USE ONLY (8) 737,394.32 (11) 40,181.22 (12) 697,213.10 (13) (14) 697,213.10 (is) 0.00 (16) 0.00 (17) O. O0 (18) 104,581.97 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 0.00 x .0 0 16. Amount of Line 14 taxable at lineal rate 0.00 X .0 45 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 18. Amount of Line 14 taxable at collateral rate 697,213.10 X .15 19. Tax Due (19) 104,581.97 TU" T I 0 N Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1229 Ritner Highway CITY Carlisle ISTATE ?A ZiP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 5,229.10 (1) Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 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 recluest a refund (4) 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 104,581.97 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE .BLOCKS 1. Did decedent make a transfer and: Yes No . retaintheuseorincomeofthepropertytransferred; ......................... ~ ~ . 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 afl.er 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? ........................... ' ..... ~-~ ~ 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, 5,229.10 0.00 0.00 99,352.87 0.00 99,352.87 correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. DATE SIGNA/T~E OF PERSON RESPONSIBLE FOR FILING RETURN Crea L. Koser · '~ t ~,J . 985 Ridge Road - ~ ' 7 ..................... / ~ ~ ~ TIVE ~ DATE SIGNATUREOFP~RE~OTH~AN~EPRESENTA IRWIN & McPIC ~:~?e~?~ ;;;~;~;;~;~:~:~'~;~;~:;;~;'~ '~:"~ ~'~',"t'~';'ta~ ;;te imposed on the net value of transfers to or for the use of the For dates of death o~r after January ~, ] u~, F. . . .......... ~ .~ -*-*,,*~ ,-~uirements for d sclosure ot assets [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transter to a surwvmg spouse [rom ~x, ,. ............ / ,~ 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 twen~-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%. except as noted in 72 P.S. 9116(1 2) [72 P.S. 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Form REV-1500 EX (Rev. 6-00) REV-150~' EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence O. Hammond SCHEDULE A REAL ESTATE 189-09-4008 08/05/2003 FILENUMBER 21-03-0703 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with ri~lht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 1229 Ritner Highway, Carlisle, PA 17013 150,000.00 TOTAL (Also enter on line 1, Recapitulation) $ 150,000.00 (If more space is needed, insert additional sheets of the same size) Form REV-1502 EX (Rev. 1-97) Copyright (c) 1996 form software only CPSystems, Inc. REV- 1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence 0. Hammond SS# SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY 189-09-4008 08/05/2003 FILE NUMBER 21-03-0703 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2 3 4 5 6 M&T Bank - savings account #283861 M&T Bank - certificate #903530 M&T Bank - checking account #1344390 Orrstown Bank - certificate Orrstown Bank - burial fund Public sale of personal property TOTAL (Also enter on line 5, Recapitulation) 6,968.59 4,357.61 38,794.19 96,125.92 7,793.43 14 421.10 $ 168,460.84 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV- 1508 EX (Rev. 1-97) REV- 1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence O. Hammond SS~/ SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY 189-09-4008 08/05/2003 FILENUMBER 21-03-0703 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDETHE NAME OF THE TRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER NUMBER ATTACH ACOPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Clarence O. I~ammond 418,933.48 418,933.48 Revocable Trust Agreement dated 12/18/2003; with M&T Investment Group TOTAL (Also enter on line 7, Recapitulation) $ 418,933.48 (If more space is needed, insert additional sheets of the same raze) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) REV- 1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence O. Hammond SS~/ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 189-09-4008 08/05/2003 FILENUMBER 21-03-0703 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Fogelsanger-Bricker Funeral Home 1 2 3 4 5 6 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's Fees IRWIN & McKNIGHT Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant StreetAddress City State Zip RelationshipofClaimanttoDecedent ProbateFees Register of Wills Accountant's Fees TaxReturn Preparer'sFees OtherAdministmtive Costs Cumberland County Landfill - trash removal Cumberland Law Journal - estate notice publication Dan Hershey Auctioneering Service Dan Hershey Auctioneering - commission Register of Wills - filing fees The Sentinel - Legal - estate notice publication TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 7,876.20 25,800.00 435.00 179.50 75.00 2,298.45 1,950.00 31.00 95.06 $ 38,740.21 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV- 1517 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence O, Hammond SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS FILE NUMBER SS~/ 189-09-4008 08/05/2003 21-03-0703 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 Andorra Radiology Borough of Carlisle Central Penn Medical Group Claremont Nursing Home Mobile X-Ray Imaging Penn Power & Light Co. Sprint Telephone TOTAL (Also enter on line 10, Recapitulation) 185.00 30.16 28.40 1,025.96 40.87 52.86 77.76 1,441.01 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) REV- 1513 EX +/9-00/ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clarence O. Hammond SS~/ NUMBER I, II. SCHEDULE J BENEFICIARIES 189-09-4008 08/05/2003 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [includeoutright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Crea L. Koser 985 Ridge Road Shippensburg, PA 17257 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Niece FILE NUMBER 21-03-0703 AMOUNT OR SHARE OF ESTATE remainder ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 Copyright (c) ZOO0 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) AUG. 25,2003 4:42PM N0,434 P, 2 REVOCABLE TRUST AGREEMENT For (M&T B~mk), the Trustee, hereby ~mr ~to the following agre~em, CREATION OF TRUST. WHEREAS, I wish to create a revocable wa~ pfiraarlly for the purpose of being relieved of investment rmponslbilky and to provide for myseffor any person clepen&nt on me it'for any remon I am unable co d/met in w~iting the dispod~ion of income and principal of the Trus~. NOW, THERHFORE, Lu consid~ra~on of thc Tmsme's wiUingness to scrve under this agreement, I transfer and assign' to the True, in ~ru~, the property descn'bed in $~ction 9. This prope.~y, together with all other additiorafl property hereinafter rec~ved by thc Tmsfec, shall be held, managed, invested md distributed in accordance with the following t~rms and con~lidons: I. DISTRIBUTIONS. During the term of the Trust, the Trus~o shall hoId, manage, inv~t and reinvest the trust pwperty, shall collect the income therefrom and shall d/zm'but~ thc net income and so ~tuch of the pr/nc/pal as I may, from t/me to time, request for wha~v~ purpose or pu~posez I may dedgna~¢. Any und/z~but~/n~mo may be added to principal for reinve~tment by the Trostec. If, for any mason, I am unable to clirec~ in writ/ng how to dispose of'the income and principal of the Trust, I authorize and direc~ the Trustee ~o apply such of the income axld prin,/pal formy bene, fk or for the benefit of ally per, on depemient upo~ mc as thc Trustee d~n~ appropriate in i~s sole discretion and ro continue my pat~m of making gif~ to individuals and organizations. I reserve tho right to appoint any part or a~l of the principal of' the trust to ally one or more persons (including myself) by deliver/ng m the Trustee a written instrument executed a~d acknowledged solely by mo or by a duly authorized attorney, in- fact, The Trustee shall not be l/able/'or the good faith cxercise of its discreQon in its d~termi.~do= that I ara capable of manag/ng my affairs. Any paymen~ made to m~ or on my behalf which arc mad~ in good faith shall be deemed proper and th~ Trustee shall have no duty to iuqu/re az to the application of any such paymeurz by ~he r~c/pient. Upon my death, th~ Trustee shaft d/,wt/but~ the principal, together w/th any undisabuted income, to or in trust for such one or more persona or orgamzat/or~ as I may appoint: by Will spec/fically exercis/ag th/s power of appointment or, ~o thc extent I do no~ exercise th/s power, ~o my personal represe~rat/ve of my F~tate, and this Trust shall ~errtl/rla~¢. The receipt of the trust property held under th/s agreement by such person, organ/zap/on, or personal repr~cn~at/ve, -~l~al/release the Tru~me from any further responsibilifie~ with r~pcc~ to such property. This Agreement do~ not serve as a subst/tute for a Last W/fl and Testament. Manufacturers and Traders Trust Company is not represent/ng or advising, directly or indirectly, that this agreement or the trust created hereunder is suitable or appropriate for your particular situatiou. You should consult with your legal advisor regarding the suitability of the Trust and this agreement for your particular situat/on. PC-O04I 10/0o AUG. 25,2003 4'42PM N0,434 P. 3 2. TRUSTEE'S AUTHORITY AND INVESTMENT OF TRUST PROPERTY. In addition to the powers conferred by law, the Trustee shall have the following powers, to be exercised in its absolute d/sere~ion without the order or ratification of any Court:. to reta/n all assets received in kind as investments, without any duty of divers/fic~tion, or to sell the same upon ruoh terms as it shall deem advisable; te invest in dl fonm of prop=ny wifltout regard to sU~ory l/m/rations, including in one or more of the collect/v= investment funds maintaLued by the Trustee or any affiliaze, or such other assets as are acceptable ~o the Trustee; to hold shar~ in any re~/stercd/nvcstment company wlfich may by advised by the Trustee or any affiliate and from which the Trusmc or any affflhte may reedy= compemation as advisor, spomor, manager, ~ustodian, transfer agent, r~gistrar, distn'butor, or service provider; to exchange or lease for any period of rime any real or personal prop=ny and to give options for sales, exchanges and leases; to exen:ise all rights of,security holders including the right to vote personally or by general or limired proxy, any shares of stock; to r~gist~r any securities in the Trustee'.~ name or in th= name of a nomhleel to pay, compromise, settle or release any claim or conifer=ray without court approval; to borrow money from any source, including M_&T Bank and to pledge any real or personal prop~:y pursuant thereto; to delegate discretionary powers as permitted by applicable law; to employ agents, broker~, attormtys and acooun£ants and to treat their comp~lsation as an adm/nistration expense; and m make disrributinn in cash or in ki~d at turret values, in undivided interests or non-pro rata shares, and without regard to income tax basis. ]~y way of illus'~ration and not limitation, the Trustee may inv~ in interest-bearing accounts or in certifica~s of deposit issued by the banking department of ~he Tro.stee, or in securities und~vrittea by syndicams of which the Trus~e is member, bu~ no~ if purchased from said Trustee; and may execute purchases and sal~s through an affiliated discount brokerage service, paying irs regular charges as part of the Irasr administration ~xpemes, -~o lonl~ as it providas servicea of comparable quality and pfic~ as are available From akemative brokerage service fu'm,s. The term "aff'diate" shall include subsidiary of the Trustee or any affiliate ora subsidiary. The Trmxee is not authorized to disclose, pursuant to SEC Rule 14b-I (¢), my name, address, or security pnsitiou(s) of currant and/or fuuire security holdings that the Trust may own from lime to time. The Tru.vtee shall not be I/able to me or any beneficiary of this tms~ for any loss that may result from retaining or making investments pursuant to my d/reotio~. . Any action or distribution made by the Trustee a~ my direolion or with my consenl shall be comidered proper and authorized by this insm~rae~lt, ~otwiths~anding any prey/sion of this ins~ument or rolo of law to the contra,it and the Tm,stce shall not be liable to me or any beneficiary of the ~ru~t on account of any such action or distribution. During my life I shall represent the/hr=rest of all beneficiaries of the trus~ pre~ent and future, con6ngen: or vested, in any act'ion r~gsrding the tn~ and my action shall be binding on all such beneficiaries. 3. ADDITIONS TO TRUST ASSETS. Ir is understood that at a~, rime I may add cash or other property to the Trust created hereunder, provided the same is acceptable re the Trus~, which cash or propel'ey shall become subject to the ~erms and conditions of this agreement. In addition, any other person may add cash or other property to the Trust oreatcd h~rcunder, provided the same is acceptable to the Trust~. In the event of any addition to the Trust hereunder, the Trustee shall have no responsibility for filing any gift tax returns with r~pect thereto, unl~s othenvise agreed to in writing by the 4. REVOCATION AND AMEND~ENT. I expressly rr, serve the fight a~ any time md from rime to time to revoke, alter or amend this agreement by wrirten notice delivered to the Trustee, provided that the duties, powers, compensation or liability of the Trustee shall not be changed without its written consent. Upon receipt of my revocation notice hereunder, the Tv.~t~e shall, within ninety (90) days thereaf~, ddiver all property held hereunder to rae or as I may direct in writing. The Trustee shall be relieved of all liability for acting in accordance with any such directions. I shall be considered as "incapacirat~i" or "ine, apable of managing my affairs~, for purposes of th/s trust when the Trustee receives written eorti~cation from two physicians, one of whom shall be my regular attending physician, tha~ I have become unable to act rationally and prudently in my financial beat interest, regardless of whether there_ has b~en any adjudication of incapacity, mental illness, or need for a committee, conservator, guardian or similar representative. A recovery From incapacity for purposes of this trust shall be upon the r~dpt by th~. Trustee of written certification from two physioians, one of whom shall be my regular a=ending physician, that I am no longer in~apacira~ed arid ara again abla to manage my own financial alfa/rs. The Tmsr~e shall not have any duty zo monitor the health of me or to institute any inquiry into the possible /neapa~ity of me. However, should any such inquiry be reasonably institured, ih= expen~e.s of the inqu/l-y shall be paid from the trust estate. AUG. 2L2003 4'43PM N0,434 P, The Trustee shall uot be liable to myone for relyin~ i~ good faith on the aforementioned physicians' certifications. A physician shall not be liable to anyone for ccnifylng (or failing to cer~y) in good faith that I ~m or am not incapacitated for purposes of this h~strument, and tach physicians shall be indemnifi~l and held harmless from any loss occasioned by such certification or non-codification made [u goocl faith. $. RESIGNATION. The Trustee may resign at any dme widiou~ slating cause by delivering thirty (30) days writ~n notice of' such rc~i~nation to me. In resi~nin§ hereunder, the Tmst~e shall deliver, within ninny (90) days of the cfffective da~ o f its rcsignition notice, ail property held under this s~reement to me or as I may di~ct in writing. 6, COMPENSATION. The Tr~tee shall be entitled to deduct as compcnsa~ion for its sereiccs hereunder a fee which shall be in accordance with i~s sch~dulc of charges in effect such time and in sud~ maker ~ the Thistle may from tillle to time establish. For any ~pccial or ex~aordina.-y services, the Trustee shall be entitled to additional r~a~onablc compe~ation for such services. 7. CHOICE OF LAW, This a~eement and the Trust hgrcby created shall be construed and govgmccl by the laws of P~-~¥l ~,~.4~_ . without regard ~o its conflict of laws pwvisions, / 8. MERGER OF TRUSTEE. Any corporation resulting from any me, er, conversion, reorganization or co~olidadon to which the Trustee may be a party, or any corporation otherwise su~ceedin~ generally to all or thc ~'cater part of the a~s¢~s or business of die Trusr~, shall b¢ th= successor to it as Trusr~-'c hereunder without the cxecution or filing of any paper and without any further action on the pan of any 9. -PROPERTY SCHRDUI.,~. The Tm.~e aclmowledge~ receipt of the property listed below and accepts au'ch property upon the terms and conditions herei~ set forth. ~] The proper~ schedule Lq attached. 10. CONSULTATION WITH ATTORNR¥, I ~nderstand that this a~reement with the Trustee does not ser~e es subsiitute for a Last Will and Testament and that I am hereby adviseg and encouraged to discuss the terms of this a~reement sad its relation to my estate plan with an attorney of my choice. 11. F.,NTIRE A~P-,REM'ENT. This al~rcement constitutes the entire a~reement between the Trustee and me and supersedes all prior or contemporaneous discussions, und~rsumdings or a~reeme~ts between us. i'N WITNF~S WHERBOF, this a~reement ha~ bccn gx~cuted, as of die day and year firs: written above, by u~ and on behalf of the Trustee by its duly authorized officer. Tn,xst=:: Date Date ~UG, 25.2003 4'43PM N0,434 P. 5 COMMOI~;EALTH OF PENNSYLVANIA country OF, CTm%E~,LAm~ ) :SS. ) CO~J~O~LTH COUNTY OF. OF PENNSYT,~ANIA ) : SS. CUMBERLAND _ ) On this 18:h Maria A, Tom kins day of December ,' 20..O.Q_, before me personally appeared ~, to sworn, did depose and ,say ~hat d~ponent residc~ at One We s t me pers°nally known' wb°' being bY mo d~ly Borout~h of Carlisle -- High Street Ln the ~ Cumberland ' Pennsylvania ~ ~a~ d~ponent ~ a Trust Qfficer , ' Count, of MANUFA~ AND TRAD~ TRUST COMPANY,~e co,pomPon d~cn%~d ~ ~n4 wbJzh execumd the forego{ng insmumeur; that ~pon~t knows ~e seal of said corporaffon, rha~ iw wa~ so affixed by order of~ Boszd of D~ec~or~ ofsuoh corpora~on; and that deponent sign~i such/nstrunient by lik~ order. 4:44PM NO, 434 SC~DULE_.A" CLARENCE O-__HAMMOND 0~, oO AGREEMENT OF SALE FOR REAL ESTATE THIS AGREEMENT, made this/_~_~day of October, 2003, by and between CREA L. KOSER, Executrix of the Estate of Clarence O. Hammond, hereinafter called SELLER, and JEFFREY A. NAILOR, of Carlisle, Cumberland County, Pennsylvania, hereinafter called PURCHASER. WITNESSETH: 1. SELLER agrees to sell and convey to PURCHASER, and PURCHASER agrees to purchase and accept the conveyance of 1229 Ritner Highway, Carlisle Borough (formerly South Middleton Township) Cumberland County, Pennsylvania. Said tract is more particularly described in a Deed, a copy of which is being furnished to PURCHASER, incorporated herein by reference and made part hereof, by which the SELLER acquired the said premises, recorded' in Cumberland County. 2. PURCHASER agrees to pay the sum of One Hundred Fifty Thousand and 00/100 Dollars ($150,000.00) for said property in the following manner: ten percent (10%) at the time of the execution of this Agreement, receipt of said sum being hereby acknowledged by SELLER, and the balance of $135,000.00 within forty-five (45) days of this Agreement. The down payment shall be held in escrow by SELLER's attorney, IRWIN & McKNIGHT, until settlement. 3. Settlement shall be held within forty-five (45) days of the date of this Agreement, and it shall be held in the offices of DUNCAN, HARTMAN & DOUGLAS, Attorneys-at-Law, One Irvine Row, Carlisle, Pennsylvania, unless otherwise mutually agreed to between the parties. At settlement, SELLER shall convey good and marketable title in fee simple, such as will be insured by a reputable title insurance company at standard rates, by special warranty deed, free and clear of all encumbrances except easements or restrictions, visible or of record. 4. The SELLER agrees to retain all liability for loss, damage or destruction of the property, including all fixtures and improvements thereon, if applicable, from the time of the signing of this Agreement until closing, and hereby voluntarily waives all rights and privileges, both expressed and implied, which may otherwise be available to SELLER under the doctrine of equitable conversion. 5. At settlement, all realty transfer taxes shall be divided equally between the parties. 6. Real estate taxes shall be prorated to the date of settlement in the customary manner, with all prior taxes being paid in full by SELLER and all subsequent taxes being the responsibility of PURCHASER. County, borough/township and library taxes shall be prorated on a calendar-year basis, and school taxes on a fiscal-year basis. Water and sewer charges, if any, shall also be prorated to the date of settlement. 7. Possession of said premises shall be delivered to PURCHASER at the time of settlement; and until said time of said settlementl SELLER agrees that the said premises shall remain in substantially the same condition as at the time of the execution of this Agreement, reasonable wear and tear excepted. Should said premises not be in such condition, PURCHASER may declare this Agreement null and void and the obligations of the parties hereunder shall cease and terminate. 8 SELLER is not aware of any municipal assessments or charges currently levied or about to be levied against said premises. 9 The PURCHASER has had the opportunity to inspect the premises prior to executing this Agreement of Sale. 10. The interest of the PURCHASER in this Agreement shall not be assignable in whole or in part without the prior written consent of the SELLER. 11. The SELLER shall not be responsible for any points or any other closing costs with regard to any FHA, FmHA or VA mortgages. 12. The PURCHASER shall be responsible for the arrangement of and the payment for any and all inspections required by the PURCHASER'S lending institution or any other inspections of the property as desired by PURCHASER in contemplation of this transaction. In the event that the results of any inspections which are required by the PURCHASER'S lending institution are not within industry standard levels of acceptability and require remediation, such remediation shall be conducted by a qualified professional acceptable to the SELLER, however, the PURCHASER shall be responsible for the arrangement of and payment for remediation which may be warranted pursuant to the terms of this paragraph. 13. Should the PURCHASER fail to make settlement for the property as herein provided, the amount paid down as hand money, to wit: $15,000.00 may be retained by the SELLER as liquidated damages. Should the SELLER fail or refuse to convey as herein provided through no fault of PURCHASER, the PURCHASER may require the return of the hand money paid and reasonable title examination expenses actually incurred by the PURCHASER. 14. The PURCHASER hereby waives the formal tender of the deed if the monies due hereunder are not paid as agreed upon herein. 15. The PURCHASER' has inspected the premises, or had the reasonable opportunity to inspect it or have it inspected, and he agrees to accept this conveyance of the premises in an "as is" condition, including matters of survey, and they have not relied upon any representations by either SELLER or SELLER's attorney, if any, as to the condition of the premises or the state of the title thereto. 16. This Agreement has been executed in the Commonwealth of Pennsylvania and shall be construed and interpreted in accordance with the laws of this Commonwealth. 17. This Agreement together with the Exhibits attached hereto constitutes the entire agreement between the parties with respect to the property, and there are no agreements, representations or warranties, oral or written, which have not been incorporated herein. This Agreement shall not be amended, modified, altered or rescinded or any rights or remedies hereunder waived, except in writing signed by the parties hereto. IN WITNESS WHEREOF, AND INTENDING TO BE BOUND LEGALLY HEREBY, the parties have hereunto set their hands and seals the day and date first above written. WITNESS: ESTATE OF CLARENCE O. HAMMOND CREA L. KOSER, Executrix SELLER I · d AILOR BUYER ~a~le tile // ~- da.~/ of July in the yeo, r o]' o~er Lord on, e t,t~o~sce;~d ~i~8 Au. halted forty-six (1946) . ~et~een HARRY WEAVER and HELEN L. WEAVER, His Wife, of South ~Middleton Township, Cumberland County, Pennsylvania~ hereinafter called a,n,d CLARENCE O. HAM~0ND and VIOLET E. HA~OND, His Wife, of South ~,iiddleton To,~nship, Cunberland County, Permsylva~ia, hereinafter called Gr~n~ee s : · klitne~etil, tht~t in consideration of One i~ h~n,~ pa, id, the receipt whereof is herebl/ ackvowled~'ed, the se$id ffra~t, tors do hereby g'ra, nt tend convey to the Said ffre~ntee ~ , their he~r~ ~d A~ that ce~taln tract of land sltu~te in South Mtde~eton Township, C~berl~d Comuty, Pennsylv~ia, bo~ded ~d described as follows: On the south by the Gove~6r Ritner Highway, one h~dred (lO0) feet; on the east by l~d fo~erl'y of Mrs. Pred~s, now of Sours, five h~dred twenty-three ~d seven-tenths (523.7) feet; on the north by ri~zt of way of the Pe~sylv~ia Railroad; ~d on the west by property fo~erly of George L. Mellinger, now of Archie Akers a~ ~e, containing one h~dred (lO0) feet in front on the Gove~o~ Ritner Highway, ~d extending at ~ even width t~ou~out to the Pemzsylv~ia Railroad right of way on the north. Being the s~e tract of l~d which George L. Mellinger ~d wife, by their deed dated April 16, 1941 ~d recorded in the office of the Recorde~- of Deeds in ~d for C~berl~d County in Deed Book "I", vol. 12, page 140, grmzted ~d conveyed to Harry %Yeaver, one of the gr~toz~s herein. ~is conveyance is z~de subject to the following restrictions: 1. 5his land shall never b9 oEed or occupied by persons not of the Caucasi~ race. 2. No lot shall be less th~ fifty feet in front. M&T Bank 499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120 Irwin, McKnight & Hughes Attorneys At Law West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 Phone (302) 934-2909 F ax (302) 934-2955 September 8, 2003 Re: Estate of Clarence O. Hammond Social Security: 189-09-4008 Date of Death: August 5, 2003 Dear Sir or Madam: Per your inquiry dated August 14, 2003, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Certificate of Deposit Account Number 31003911903530 Ownership (Names oJ) Clarence O. Hammond Opening Date 01/22/02 Balance on Date of Death $4,356.06 Accrued Interest $ 1.55 Total $4,35 7. 61 Type of Account Checking Account Accotmt Number 1344390 Ownership (Names oJ) Clarence 0. Hammond Crea L Koser, POA Opening Date 0 ]/31/97 Balance on Date of Death $38,792.54 Accrued Interest $ 1.65 Total $38,794.19 Type of ,4ccount Account Number Ownership (Names oj~ Opening Date Balance on Date of Death Accrued Interest Total Savings Account 15004198283861 Clarence O. Hammond 10/17/01 $6,967.32 $ 1.27 $6,968.59 Sincerely, TO: ORRSTOWN BANK Law Offices Irwin McKnight & Hughes 60 West Pomfret Street Carlisle, PA 17013 AUG 29 2005 IRW1N McKNIGHT & HUGHES FROM: ORRSTOWN BANK P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: (1) CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT SAVINGS ACCOUNT ACCOUNT NO. TITLE OF ACCOUNT ESTATE OF Clarence O Hammond DECEASED DATE OF DEATH: August 5, 2003 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE DATE OPENED DATE OPENED DATE OF DEATH PRINCIPLE & ACCRUED INTEREST DATE OF DEATH PRINCIPLE & ACCRUED INTEREST (3) CERTIFICATES Of DEPOSIT DATE OF DEATH ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPLE & ACCRUED INTEREST 5060061107 Clarence O Hammond 9/13/00 95,961.60 164.32 30054383 Clarence O Hammond 4/18/96 7,774.83 18.60 Irrevocable Burial Fund Date: 8/26/03 By: Timothea Customer Service Operator P.O. BOX 250 · SHIPPENSBURG, PA 17257 o TEL. (717) 532-6114 MaT Investment Group August 26, 2003 Marcus A. McKnight, III, Esquire Irwin McKnight & Hughes 60 West Pomfret Street Carlisle, PA 17013 Private Client Services One West High Street Carlisle, Pennsylvania 17013 717-240-4560 or Toll Free 1-800-822-2155 CLARENCE O. HAMMOND DATE OF DEATH: AUGUST 5, 2003 IRWIN, Dear Attorney McKnight: M&T Bank was named as trustee under Revocable Trust Agreement dated December 18, 2000 for Clarence O. Hammond. In the agreement, per paragraph 1. DISTRIBUTIONS the trust terminates to Mr. Hammond's estate. Before we can proceed to close the trust, we request a death certificate and original short certificate indicating who is appointed to settle the estate. We also have enclosed a W-9 to complete where highlighted. The tax identification number is the one assigned to the estate. A list of the assets held in the trust is enclosed. Please let us know in writing if the assets are to be sold or delivered in kind to another institution. When a trust is terminated a formal account can be prepared that lists all the transactions from inception to be filed with the Orphan's Court of Cumberland County. A formal account usually takes a couple of months to prepare and there is an administrative fee and a court file charge. An option would be to sign a Receipt, Release and Indemnification Agreement that would waive a formal accounting based on the fact that Mr. Hammond received monthly statements. Please let us know your decision in writing and we will act accordingly. If we can be of further assistance, please contact me. Sincerely, Maria A. Tompkins (Mrs.) Trust Officer ,[lanufacturers and Traders Trust Company Private Client Services PENNSYLVANIA CONTROL ID 419949607 HOLDINGS LIST ~HAMMOND CLARENCE O. SECURITY DESCRIPTION SHARES/PV MARKET VALUE TUA DOD 8/5/03 CASH BASIS P FEDERAL COST ~MKT TAXABLE MONEY MARKET FUNDS MTB PRIME MMKT-INST-FD #142 102,806.7000 102,806.70 MTB PRIME MMKT-INST-FD #142 12,707.7100 12,707.71 PRICED AS OF: 8/25/03 ANNUAL INC/ UNREAL G/L 55376T841 I 720 102,806.70 24.5 0 55376T841 3 89 12,707.71 3.0 0 TAXABLE FIXED INCOME FUNDS GOLDMAN SACHS HIGH YIELD FD-1#527 38141W679 2,199.2560 16,472.43 16,159.63 3.9 MTB INI'ERMED TERM BD-A-FD #147 55376TB33 16,391.1490 168,173.19 172,387.06 40.1 MTB SH DURATN GOVT BD-INST I-FD #120 55376T221 10,556.8170 102,401.12 104,654.02 24.4 NORTHEAST INVESTORS TRUST 664210101 2,332.2410 16,372.33 16,557.66 3.9 425,272.78 100.0 0.00 425,272.78 INVESTMENTS 418,933.48 PRINCIPAL CASH 0.00 TOTAL 418,933.48 INCOME CASH 12,707.71 INV. INCOME CASH -12,707.71 VERY LIQUID BALANCE 115,514.41 1 1,478 313 CURR YIELD 0.7 0.7 9.0 7,950 -4,214 4.7 4,265 -2,253 4.2 1,306 -185 8.0 15,808 3.8 -6,339 ADMIN PG 1 08/26/03 11:27 BUREAU OF ZNDZVIDUAL TAXES TNHERXTANCE TAX DxV~STON DEPT. 28060! HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSENENT~ ALLONANCE OR DISALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX RE¥-1S47 EX AFP (01-DS) MARCUS A MCKNIGHT ESQ IRWIN & MCKNIGHT 60 W POMFRET ST CARLISLE DATE !~STATE OF DATE OF DEATH FILE NUMBER ACN 05-29-200~ HAMMOND 08-05-2005 21 05-0705 CUMBERLAND 101 Amount CLARENCE 0 HAKE CHECK PAYABLE AND REMTT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LZNE I1~ RETAIN LOWER PORTION FOR YOUR RECORDS '~ REV-1567 EX AFP (01-03) NOTICE OF ZNHERITANCE TAX APPRAZSENENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HAMMOND CLARENCE 0 FILE NO. 21 05-0703 ACN 101 DATE 05-29-200~ TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interes~ (Schedule C) ($) q. Mortgages/Notes Recelvable (Schedule D) (~) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F} (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensas/Ad.. Costs/Misc. Expenses (Schedule H] (9) 10. Debts/Mortgage Liabilities/Liens (Schedule ~) (10) 11. To,al Deductions 12. Net Value of Tax Return 150~000.00 .00 .00 .00 168~660.8~4 .00 ~18~955.~8 ~8,7~0.21 1,~1.01 (11) (12) 15. 14. NOTE: Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (1~) Z~: an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rate 16. Amount of Line 1~ taxable at LAneal/Class A rate 17. Aeount of Line 1~ at Sibling rata 18. Amount of Line 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DATE NUMBER 10-28-2005 CD003176 (15), .00 x O0 = (~6). .00 x 0~5= (l?), .00 x 12 : (lB) 697,213.10 X 15 : (19)= DISCOUNT (+) INTEREST/PEN PAID (-) 5,229.10 AMOUNT PAID 99,352.87 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE NOTE: To insure proper credit to your account, submit ~he upper portion of th~s for~ w~th your tax payment. 757,394.32 697,215.10 ZF PAID AFTER DATE ZNDZCATED~ SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL INTEREST. .00 697,215.10 18 and 19 ~ill ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 .00 .00 10~,581.97 .00 .00 .00 10~,581.97 10~,581.97 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Crea L. Koser being duly sworn eccordlng fo law, deposes and says that she is the Executrix of the Estate of Clarence O. Hammond late of West Pennsb~o._ro__ ~9wn~hip -, Cumberland County, Pa., deceased and fha+ the wlfhin is an inventory made by Crea L. Koser , the said Executrix of the entire estate of sa~d decedent, consist;ag of all the personal property and real estate, except real estate outside the Commonwealth of Penn,sylvanla, and fhaf the figures opposite each item of the Inventory represent Ws fair value as of the date of decedent s death. Sworn N~and subscribed/~fore me, Day Crea L. Koser, Executrix 985 Ridge Road Shippensburg, PA 17257 Address 08 2003 Month Year INSTRUCTIONS I. An inventory must be filed within three months after appolnfment of personal representative. 2. A supplement inventory must be filed wifhln fhlrfy days of discovery of additional assets. 3. Addiflonal sheets may be attached as fo personalty or realty 4. See Article IV, Fiduciaries Act of 1949. , om ,,, 0 0 - n Inventory of the real and personal estate of CLARENCE O. HAMMOND deceased 1. 1229 Ritner Highway, Carlisle, PA 17013 ................... 2. M&T Bank - Savings Account #283861 ..................... 3. M&T Bank - Certificate #903530 ....................... 4. M&T Bank - Checking Account #1344390 .................... 5. Orrstown Bank - Certificate ......................... 6. 0rrstown Bank - Burial Fund ......................... 7. Public Sale of Personal Property ..................... TOTAL ............... 150,000 00 6,968 59 4,357161 38,794 19 96,125!92 7,793'43 14,421 10 318,460 84 STATUS REPORT UNDER RULE 6.12 Name of Decedent: CLARENCE O. HAMMOND Date of Death: AUGUST 5, 2003 No. 21-03-0703 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: X Yes ~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? ~ Yes X No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? X Yes No Date: d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerkj>~Orphan's Court and may be 3/25/04attached to this report.~~~ C:~ Signature/ ~ IRWIN & McKNIGHT Marcus A. McKnight III, Esquire Name (please type or print) 60 West Pomfret Street Address Carlisle, PA 17013 City, State, Zip (717) 249-2353 Telephone Number Capacity: X Personal Representative Counsel for Personal Representative