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HomeMy WebLinkAbout03-0629 - . PETITION FOR PROBATE and GRANT OF LETTERS Estate of Mary Jane Lowe No. ~/- /)3- w29 also known as Mary Jayne Lowe To: Register of Wills for the , Deceased. County of Cumberland in the Social Security No. 207-07-8959 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut rix named in the last will of the above decedent, dated January 28 ,19~ and codicil(s) dated NONE (state relevant circnmstances, e.g. renunciation. death of executor, etc.) Decendent was domiciled at death in rl1m....",..-J!>nrl County, Pennsylvania, with her last family or principal residence at 204 Hllmmpl Av } T pmnynp J PA l.t...,... B.~."'.sh (list street, number and muncipality) Decendent, then 82 years of age, died July 23 .~ 2003 , at The Middletown Home 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; N()N"R Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 150.000 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ lUU,UUU Value of real estate in Pennsylvania $ situated as follows: 204 Hummel Ay.. Lemoyne. PA 17043 .. WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters te!'ltamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. - '" -~~n~h~ 'ir OJ c U '0_ .- '" "'~ U ... a:U c 495 Second Street '00 c': l:U": Highspire, PA 1 7014 _u ~c.. u... :;0 'iU c .. fi5 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF Cumberland J 58 The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- ta6ve(s) of the above deoed.", peti60ner(s) will w~y -0;:;:; t~~ to law. Sworn to or aff"~ed*- and subscribed { ~ before .e this . ~. day of ~ ~~ a l:: ~ egister \,_ \ 55~ 14- ," . N .21- ~ - iP.2.'J o. Estate of Mary Jane Lowe , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW j,tl_, in consideration of the petition on the reverse side eof, sat factory proof having been presented before me, IT IS ,DECREED that the instrument(s) dated January 28. 1999 . described therein be admitted to probate and filed of record as the last will of Mary Jane Lowe ; and Letters Testamentary are hereby granted to Jeri Ann Blanch ~n,,--,mntmliJf ilf"~ fJR.1~~ lRegister of Wills t} ~ FEES Probate, Letters, Etc. ......... $~70. 00 Debra K. Wallet (23989) Short Certificates( ).......... $ JQ. 00 ATTORNEY (Sup. Ct. I.D. No.) ~q;",tian.~~.~.... $ C).OO 24 N. 32nd St.. Camp Hill. PA 17011 ~1I. P $ /O.OD ADDRESS Filed .... .i. y.-~~~~ =. ~: ~.~ . (717) 737-1300 ~~~ g-4-Q3 PHONE oc = (~, 8 ~ -" C r- UJ -... u ~ 0 V"i cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 6/15/2005 WALLET DEBRA K 24 N 3200 ST CAMP HILL, PA 17011 RE: Estate of LOWE MARY JANE File Number: 2003-00629 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2 ) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 7/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~..!~!Aj~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge uA H 10'UHVl REV q/i{(; This 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 Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~n~g~ P 9268920 JUL 2 5 2003 No. Date 'l~V 2/87 COMMONWEALTH OF PENNSYLVANIA. OEPARTMENT OF HEALTH. VITAL RECOROS CERTIFICATE OF DEATH srATE FILE ~UM'eEA ~.AMEO~~~~NTI"~~d~.~~LOW~'-'---------------- - -- -__-------- :E;ema-;J:~C;~;UAiTV-N~"~EA 8 ---- )3 .)003 ....GE (last Blflhday) UNDER 1 YEAA UNDER 1 DAY BIRTHPLACe ;c.I'r dr-d PLACE OF DEATH jf)'€(;k only fJl'e -- '>t!e ,nSllU(.l,f",~onOft>el SltJel 82 Monch. 1 Da.,s HOOfS i Minutes ';itala Of t-crt:t<Jn Cex;(llly) HospiTAL- Lemoyne, Pa. I"pa".'" [J r~"'" DOAD g';:,ty) 0 Yrs. ER/Oulpalllm. U . 5. . 7. ... COUNTY OF DERH FACilITY NAME (II 1101 11l!;H'ldIOo. give slr~l and numbef, Dauphin 14. Th( ,A1 "CJ V It' . White lllI. ... DECEDENT'S USUAL OCCUPATION KINO OF RUSINE SSlINOUSTRY WAS DECEDENT e"EA IN MARITAL STATUS. Mamed SURVIVING SPOVSE (Give kllld a .WOIk done during InosI former A & P us. ARMED FORCeS? NaWlir Manlftd. Widowed, (II Nile. ;)Ive Il'lSlO8n name) n!ea:~"'.ho"';ure"';~ V.50 NoG( DiYOfc8d (Speclfyl . 11.. 11b. store ... ,.widowed DECEOE~Td 4A1l1NG ADOAESsiSlreet CltyfTown. State. Zip Codel DECEDENT'S 17.. Slale Pa. . Humme Ave. ACTUAL Did S~iatara IWp RESIDENCE decedenl Lemoyne, Pa. 17043 lSee In.rUCllOll& 1lY9lna on other SIde) l1b. Coun",.. Da Uph;i n IO\llrnSlup? 17d.D :h=...i=ot ... cltylboro FATHER'S NAME (rlfSI. MiOdle. Last) MOTHEA'S NAME IFlIsl, Middle. Malden SlJmamel ... II. D. Pisle INFORMANT'S NAME (T ypelPru...11 INF OQRESS IStreet. CltylTown, Stale. lip Codel .k Jeri Ann Blanch _495 2nd st H' 170H METHOD OF DiSPOSITION DATE OF D'SPOSHION PLACE OF DISPOSITION. Name of Cemetery, Crematory LOCATION - CilylTown. State. Zip Code . Bunal rn Cremation 0 Remo."., Irom Sial. 0 (Monlh, Day, Yea!) or Ottt.r Place Camp Hill, Pa. DonatIOn 0 Other (SpecIfy D .,I . 21.. 21d. . ::~\Drrn=~E~ PERSON ACTING AS SUCH &C.S.lnc. 324 Com~et. items 23a..c ani., when cartlfylng physICian IS not a\/attable at time of death to eeRily cause of death IIams 24.26 must be campl.11K! by person who pronounces death. .02003 ... Ifdhlry arresl, Shock or hear1lalluf. . Approlumat. PAATII: OtMr significant ~conlributingto~ath, bul: : interval berv.Hn nol resulting in the undettying tauH given in PART I. IMMEDIATE CAUSE (FInal I oflMl: and dealh aLC~nVE tff.4/ir 6,t.ulL I disease Of COl"\ddlO(l I 'usulhnglOdealhl_ a L I ?V.vC I {; H........c;u , Sequenti...., IiII coodihons I: , if any, ktading 10 immedla.e , cause. Ent... UNOERLytNQ , CAUSE (n&ease or Il1fU'Y I . !hat lOIt6aled events DUE TO (OR AS A CONSEQUENCE OF), I ,esutIlng Ifl oealh) LAST . WAS AN AUTOPSY WERE AUTOPSY FINDtNGS MANNER OF DEATH DATE OF INJURY TIME OF INJURY INJURY AT WORK? DESCRlse HOW INJURY OCCURRED. PERFORMED? AVAlLASlE PRIOR 10 {MOnltl. Day. Y~an COMPLETION OF CAUSE ~ D OF DEATH? Natural Homicide D NoD D D Yos Accident Pending InveslIgation D No I't- Vos D NoD D o ~CE OF INJURY - AI home, larm.O:~e.l. factory, ottic. ... Yo. SuICide Could noc be delemllned ..., buddlng.8tc.\Sp6CI'v. ...., ... '00. CERTIFIER (Check onl., one) .CERTlFYtHG PHYSICIAN (PhYSICian celltlYlng caus~ of death .....he" another phySICoan has plonounced deal'" "no ~om~.ert!d Ilem 2Jl D To lhe be.. o. my knowledge, d.ath occurred dUelo the cau..(sJ and manner a. atated. . . PRONOUNCING AND CERTIFYING PHYSiCIAN IPhyslClan bolh >J10I1OUflClng tlealh d/ld cer1IIYlflg 10 cause 01 dedthl 0 To the betlt of my knowl~., d..th occurred a' the lime, de'e, .nd place, "nd due to the CaUH(.)"nd manner.s slated.. 'MEDICAL EXAMINER/CORDNER On the bllllo' .lImination Ind/orinvestigation, in my opinion, duth occurred at the time, dale, and place, and due to the uuse(s) and D manner.. slated.. , . . . . . . . . .. .......... _ . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . , . . . . . , . . . 31a. REGISTRAR'S SIGN....TURE AND NUMBER ~k~~ ,:1./I:lI/I/1 PS: lid/?3 J3 .__._-_..~~_._-~-_._-- . -.--.-- " ~(JD3 .- (P,:l-1 ClCo: d ;:: ~'!" ::\ VJ r:t ' (~ '-- c:: r w ...... -0 ~ 0 Vl .~ . . LAST WILL AND TESTAMENT OF MARY JANE LOWE ~, - D,3 - io,1.Cf I, MARY JANE LOWE of the Borough of Lemoyne, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. ITEM 1: I devise and bequeath the following: A. The sum of One Thousand Dollars ($1,000.00) called Helen O. Krause Animal Foundation, Inc. of Mechanicsburg, Pennsylvania, or its successors. B. The sum of One Thousand Five Hundred Dollars ($1,500.00) to my friend, LINDA WAGNER of 945 Old Mountain Road, Dillsburg, Pennsylvania 17019. C. The sum of Seven Thousand Dollars ($7,000.00) to each of my grandchildren, namely: (1) Stacy Ann Lowe of97 Lexington Avenue, New York, New York 10016. ~~~ (2) Steven Thomas Lowe of 165 Kerry Lynn Court, Williamstown, New Jersey 08094. 8~ H ~ (3) Amanda Lowe, C/O Conway Travel and Tour Agency, 10 Nate Whipple ~~ \~ Highway, Cumberland, Rhode Island 02864 ~~ ITEM 2: I request my personal representative to consider making distribution of items ,,~0 of personal property to individuals who are noted in a memorandum separate from this my Last \, . -,.-.~~ Will. The separate memorandum may be contained in my safety deposit box or with my other valuable papers. 1 . \ ITEM 3: I devise and bequeath the residue of my estate of every nature and wheresoever situate, together with insurance thereon, in equal shares, to JERI ANN BLANCH and MICHELE nAO of 705 New Bloomfield Road, Duncannon, Pennsylvania 17020, or to their respective issue. ITEM 4: My funeral and burial expenses are pre-arranged and are paid in full through Musselman Funeral Home, Inc. of324 Hummel Avenue, Lemoyne, Pennsylvania. My body is to be interred at Rolling Green Cemetery, 1811 Carlisle Road, Camp Hill, Pennsylvania, where I made pre-arrangements and paid in full for same. ITEM 5:1 appoint my niece, JERI ANN BLANCH of 495 Second Street, Highspire, Pennsylvania 17034, Executrix of this my Last Will. Should JERI ANN BLANCH fail to qualify or cease to act as my Executrix, I appoint my niece, MICHELE nAO, Executor of this my Last Will. ITEM 6: I direct that my personal representatives or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ~ rLI ITEM 7: I direct that all my just debts and funeral expenses be paid as soon as practical s: 0 after my death. H ~rLI ,~ ~ ~~ ~ ~ C:::::tcX; ~~ 2 l IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will ~ f'~ay of l I and Testament, this !/;t1~L(crl<--- , 1999. L 77 f1irY / / }A . ~.. c?ut/.r/ , MARY J LOWE /' Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. residing at 1'15" ~ d Jt:..) 'f./;~, 'ria, nO:31 '3ClOI ~ 5'[-- esiding at ~ {I .dJ ) ~. lTOll 3 ~ " I ~ COMMONWEALTH OF PENNSYLVANIA ) ) ss: COUNTY OF CUMBERLAND ) We, MARY JANE LOWE, ]6,.U iL/rJ 1J~ , and , !ftttry ( (1t-//IJ-L- , the Testatrix and the witnesses respectively, whose J names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as witness and that to the best of his or her knowledge, the Testatrix was at the time eighteen (18) years of older, of sound mind and under no constraint or undue influence. 7 -; C<;J ~Ji~~~ 71~:7151~/ WItness t ~ Subscribed, sworn and acknowledged before me E /e< /V 13 t!:.y4lE by MARY JANE LOWE, the Testatrix, and subscribed and sworn to before me by / .:r ULI A-NtJ 6L~ and 1Ie.t\~ F. OIf~<- , the witnesses, this 2.~ dayof -::r~ ,19 . A~4 ~ -Notary Public . / (SEAL) ~NOfAIWSIAI. . ' .. COYNI. NoNry Public 'lIit,..." Twp., Omlberlond County, PA 4 "" c......on ExpIreI Jun. 26, 2000 . . ... '~.'~ ~ f t ,,' )~ u, I '..-:' ~...... Ll._ - r (Yj _J 1 :=J .. 'J (Yj ! '.. t ~ -. -~ ,r' -' ~~ rt , j I - - ( J' I I I E-i I z r.:l I :E: f;l:l ..:e Z ~ Eo 5 I E-i r.:l 1 Ul :::: ~ -< ~ !:: ~ r.:l 0 o...:l ~ < ~ I E-i H o~VJp..~ Eo . , l Cl r.:l ~ >- III ...l " l Z ~ Z r.:l ill ...l ('l 10: ... " II ..:e 0 ..:e ~~~=E" IJ ~O~Q,t- H Z E- 0 ~ .~ H >t f;l:l ~ ~ -< I H p::: == 0 ! :::: ..:e ! :E: I E-i Ul ..:e H .1 - . l ~ ~ COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003138 WALLET DEBRA K ESQUIRE 24 N 32ND STREET CAMP HILL, PA 17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER ____un fold ---.._---- -------- 101 I $34,500.00 ESTATE INFORMATION: SSN: 207-07-8959 I FILE NUMBER: 2103-0629 I DECEDENT NAME: LOWE MARY JANE I DATE OF PAYMENT: 10/17/2003 I POSTMARK DATE: 00/00/0000 I COUNTY: CUMBERLAND I DATE OF DEATH: 07/23/2003 I I TOTAL AMOUNT PAID: $34,500.00 REMARKS: JERI A BLANCH C/O DEBRA K WALLET ESQUIRE CHECK#12 INITIALS: AC SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS - BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Mary Jane Lowe Date of Death: July 23, 2003 Will No. 2003-00629 To the Register: I certify that notice of beneficial interest 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 October 23, 2003. Name Address J eri Ann Blanch 495 Second Street Highspire, PA 17034 Michele Jiao 705 New Bloomfield Road Duncannon, P A 17020 Linda Wagner 945 Old Mountain Road Dillsburg, PA 17019 Stacy Ann Lowe 1217 Washington Street, #20A Hoboken, NJ 07030 Steven Thomas Lowe 165 Kerry Lynn Court Williamstown, NJ 08094 Amanda Lowe 27 Webster Street Newport, RI 02840 Helen O. Krause Animal Foundation, Inc. P.O. Box 311 Mechanicsburg, P A 17055-0311 - Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: October 23. 2003 ~b ~,~.r Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 (717) 737-1300 Counsel for personal representative EV.".m.'....' . I REV -1500 OF"IG;AL USE ONLY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN FILE NUMBER DEPAR6~~~T2~~~VENUE RESIDENT DECEDENT 21 03 00629 HARRISBURG, PA 17128-0601 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Lowe, Mary Jane 207-07-8959 ... ~ DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ 07/23/2003 i 07/31/1920 REGISTER OF WillS Q (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) -'-------- SOCIAL SECURITY NUMBER I -- 1. Original Return 2. Supplemental Return D 3. Remainder Retum (date of death prior to 12-13-82) w lO: 5 III 4, Limited Estate 4a. Future Interest Compromise (date of death after D 5. Federal Estate Tax Return Required o ll:: lO: 12-12-82) wQ.o G li! 9 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach 1 8. Total Number of Safe Deposit Boxes ll: III of Will) copy oITrust) cc 9. Litigation Proceeds Received 10. .... IIlz II! l!l IRM NAME (If applicable) ~ i5 Law Offices of Debra K Wallet 24 North 32nd Street o Q. ~. Camp Hill, PA 17011 ELEPHONE NUMBER 717/737-1300 I:. Real "'tate (Sohed,', A) (1) _ u 96,871.7'1;, . ""'''' "CO"" I 2. Stocks and Bonds (Schedule B) (2) 23,000.0~...-_.\ " ~ I' I 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)_ None ~ 4. Mortgages & Notes Receivable (Schedule D) (4) None;:O '-- N 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 147987.44 W (Schedule E) _ ' . 6. Jointly Owned Property (Schedule F) (6) None ~ i5 D Separate Billing Requested -- ~ ,7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None ~ i:! ! (Schedule G or L) ~ 8. Total Gross Assets (total Lines 1-7) (8) 267,859.17 o __ II! 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 4,025.20 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 4,565.03 11. Total Deductions (total Lines 9 & 10) (11) 8,590.23 12. Net Value of Estate (Line 8 minus Line 11) (12) 259,268.94 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) 1,000.00 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 258,268.94 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate. x .00 (15) or transfers under Sec. 9116(a)(1.2) --_~___ _ ~ 16.Amount of Line 14 taxable at lineal rate 21,000.00 x .045 (16) 945.00 .... -~--_._--_.._-- - ~-~- ~ ::> !i 17.Amount of Line 14 taxable at sibling rate x .12 (17) o _'_ o ~ 18. Amount of Line 14 taxable at collateral rate 237,268.94 x .15 (18) 35,590.34 1,9. Tax D,e (19) 36,535.3' I 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2000 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev. 6-00) \J. Decedent's Complete Address: STREET ADDRESS 204 Hummel Avenue CITY Lemoyne I STATE PA I ZIP 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1 ) 36,535.34 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments 34,500.00 C. Discount 1,815.79 Total Credits (A + 8 + C) (2) 36,315.79 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 219.55 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) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 219.55 Make Check Payable to: REGISTER OF WILLS, AGENT .I.il~m I -r .IlWII1W LL;Jifl=' .g~ilfllll ][1] l.. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. "'''';, the "'" 0' ;'oom, of th, P"'po", .""lerred;..... ....... .... ... .... ... .... ..................................................~ I b. ~:::~ ~h~e~~~~i:~:~s:~~e~~s~~~. .~~~~~ .~.~.~. ~.~~. :.~~:.~~.~. ~~~.~~~~~~~~. ~~. ~~~ .i.~.~.~~~:::::::::::::::::::::::::::::::::::: c. 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?................................................................................................................... 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ contains a beneficiary designation?................................................................................................................. .0 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 pe~ury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Jeri nn ~Ian 495 Second Street 1~/otf Highspire, P A 17034 ADDRESS o'ATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Debra K. Wallet 24 North 32nd Street 1IIfi.~ 1/. ~ Camp Hill, PA 17011 '" (22/0a/ _^'__~ m.. __I*''' "if'-" , ,..mmw re." . For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 99116 (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. 99116 (a) (1.1) (ii)]. The statute does not exemDe 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. 99116 (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. 99116 1.2) [72 P.S. 99116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (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. *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Lowe, Mary Jane 21 - 03 - 00629 All real property owned solel~ or as a tenant in common must be re~orted at fair market value. Fair market value is defined as the price at which property would be exc anged between a willing buyer and a wil ing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 204 Hummel Avenue, Lemoyne, P A 17043 96,871.73 (based on proceeds from sale - see attached HUD 1) TOTAL (Also enter on Line 1, Recapitulation) 96,871.73 , " -. OMB NO. 2502-0265 ~ A. B. TYPE OF LOAN: U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 1.DFHA 2.DFmHA 3. ~CONV. UNINS. 4.DvA 5. DCONV. INS. 6. FILE NUMBER: 17. LOAN NUMBER: SETTLEMENT STATEMENT NAUGLE 3004000995 8. MORTGAGE INS CASE NUMBER: OLD MORTGAGE INS CASE NUMBER: 6.625%\F\698 JSG C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked "[POCr were paid outside the closing; they are shown here for informational purposes and are not included in the totals. 1.0 3/98 (Naugle.pfdlNAUGLE/15) D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER: JIMMIE B. NAUGLE ESTATE OF MARY JAYNE LONG LOWE GATEWAY FUNDING 204 HUMMEL AVENUE LEMOYNE, PA 17043 G. PROPERTY LOCATION: H. SETTLEMENT AGENT: 25-1857112 I. SETTLEMENT DATE: 204 HUMMEL AVENUE Midstate Abstract Company LEMOYNE, PA 17043 September 23, 2003 CUMBERLAND County, Pennsylvania PLACE OF SETTLEMENT 2331 Market Street Camp Hill, PA 17011 J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract Sales Price 110,000.00 401. Contract Sales Price 110,000.00 102. Personal Property 402. Personal Property 103. Settlement CharQes to Borrower (Line 1400) 4,981.47 403. 104. 404. 105. 405. Adiustments For Items Paid Bv Seller in advance Adjustments For Items Paid By Seller in advance 106. CitvfTown Taxes to 406. CityfTown Taxes to 107. County Taxes 09/23/03 to 01/01/04 101.46 407. County Taxes 09/23/03 to 01/01/04 101.46 108. School Taxes 09/23/03 to 07/01/04 829.08 408. School Taxes 09/23/03 to 07/01/04 829.08 109. Trash Pro Ration 09/23/03 to 10/01/03 2.96 409. Trash Pro Ration 09/23/03 to 10/01/03 2.96 110. 410. 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 115,914.97 420. GROSS AMOUNT DUE TO SELLER 110,933.50 200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 1,000.00 501. Excess Deposit (See Instructions) 202. Principal Amount of New Loan(s) 109,100.00 502. Settlement Charaes to Seller (Line 1400) 10,742.77 203. ExistinQ loan(s) taken subiect to 503. ExistinQ loan(s) taken subiect to 204. 504. Payoff of first Mortgage 205. 505. Payoff of second Mortaaae 206. 506. 207. 507. (Deposit disb. as oroceeds) 208. Seller Paid Prepaids 1,944.26 508. Seller Paid Prepaids 1,944.26 209. Seller Paid Closino Cost 1 374.74 509. Seller Paid Closina Cost 1 374.74 JJrI;II~'rru:u"J'r.o t::nr 1I.o.-t" II"noi'" ell C.ollnr Jl,J;..^'__....I_ c".. "_ _ 1'"",...._:;.1 D.. C"'_II__ ~ page ;{ L. SETTLEMENT CHARGES 700. TOTAL COMMISSION Based on Price $ @. % 7,700.00 PAID FROM PAID FROM Division of Commission (fine 700! as Follows: BORROWER'S SELLER'S 701. $ 4,425.00 to REALTY EXECUTIVES FUNDS AT FUNDS AT 702. $ 3,275.00 to RE/MAX REALTY ASSOCIATES SETTLEMENT SETTLEMENT 703. Commission Paid at Settlement 7,700.00 704. to 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Origination Fee % to 802. Loan Discount % to 803. Appraisal Fee to LEO, ARMAN - LG CO 325.00 804. Credit Report to FACTUAL DATA 50.00 805. Lender's Inspection Fee to GATEWAY FUNDING 75.00 806. Commitment/Lock Fee to GATEWAY FUNDING 75.00 807. Tax Service Fee to GATEWAY FUNDING 81.00 808. UW.lProcessing Fee to GATEWAY FUNDING 75.00 809. Flood Certification Fee to FIRST AMERICAN FLOOD 17.50 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 09/23/03 to 10/01/03 @ $ /day ( 8 days %) 158.42 902. MortQaQe Insurance Premiumfor months to GA TEWA Y FUNDING 1,600.00 903. Hazard Insurance Premium for 1.0 years to 904. FHA MIP CASH PORTION 1.0 years to GATEWAY FUNDING .' 12.50 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance 4.000 months $ 33.42 oer month 133.68 1002. Mortgage Insurance months $ 44.57 per month 1003. CityfTown Taxes months $ oer month 1004. County Taxes 9.000 months I $ 30.23 oer month 272.07 1005. School Taxes 5.000 months @ $ 87.80 per month 439.00 1006. FHA MIP CASH PORTION months ( $ oer month 1007. months $ oer month 1008. AQQreqate Adjustment months il. $ oer month -390.45 1100. TITLE CHARGES 1101. Settlement or Closinq Fee to 1102. Abstract or Title Search to 1103. Title Examination to 1104. Title Ihsurance Binder to 1105. Document Preparation to 1106. Closing Service Letter to Midstate Abstract Company 35.00 1107. Attorney's Fees to (includes above item numbers: ) 1108. Title Insurance to MIDSTATE ABSTRACT 918.75 (includes above item numbers11 02, 1103 & 1104 ) 1109. Lender's Coverage $ 109,100.00 1110. Owner's Coverage $ 110,000.00 1111. Endorsements 100, 300, 8.1 to Midstate Abstract Company 150.00 1112. Notary Fee Cash 1113. Notary Fee to Cash 5.00 1114. 2003 School Taxes to Faith A. Nicola, Treasurer 1,075.84 1115. Home Warranty ___ - to HSA Home Warranty 399.00 *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 2 $10,000 Series HH Savings Bonds 20,000.00 2 3 $1,000 Series HH Savings Bonds 3,000.00 TOTAL (Also enter on line 2, Recapitulation) 23,000.00 . SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Fulton Bank CD #522-0092477 29,909.55 2 Fulton Bank CD #052-0111694 11,760.16 3 PNC Checking Account #5140129078 38,218.93 4 Waypoint Bank CD #555299949 13,249.47 5 M&T CD #31003914526115 17,537.77 6 M&T CD #31003914490435 18,348.40 7 M&T CD #31003914481450 15,545.27 8 Household items purchased with sale of home 700.00 9 Household items based on proceeds from auction 1,115.00 10 1994 Chevrolet Cavalier (based on appraisal) 400.00 11 Comcast Cable refund 15.88 12 Harleysville Insurance refunds 576.00 13 United Healthcare refund 572.04 14 Holy Spirit Hospital refund 22.72 15 Verizon refund 5.45 16 Heritage Medical Group refund 10.80 TOTAL (Also enter on Line 5, Recapitulation) 147,987.44 . SCHEDULE H I FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA ADMINISTRATIVE COSTS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: I PREPAID B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State _ Zip Year(s) Commission paid 2. Attomey's Fees Debra K. Wallet, Esq. 3,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 344.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees Kathee Hoyer 30.00 7. Other Administrative Costs 1 Cumberland Law Journal (advertisement of grant ofletters) 75.00 2 The Patriot News (advertisement of grant of letters) 67.09 Total of Continuation Schedule(s) 509,11 TOTAL (Also enter on line 9, Recapitulation) 4,025.20 *' Schedule H Funeral Expenses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Administrative Costs continued RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 3 Joseph Jaio (home repair) 63.11 4 Pennsylvania American Water 46.83 5 Verizon 78.17 6 PP&L 84.38 7 UGI 11.62 8 Jack O'Neill (grass cutting) 175.00 9 Photocopies, postage, mileage, etc. 50.00 Page 2 of Schedule H *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 The Middletown Home 4,070.43 2 VOl 25.33 3 PP&L 48.30 4 Lower Swatara EMS 65.00 5 Holy Spirit Hospital 28.40 6 Bankcard Services 36.26 7 Nephrology Assoc. of Central PA 29.02 8 Internists of Central P A 37.58 9 Pathology Assoc. of Central P A 12.98 10 Morritt Heart & Vascular Group 24.77 11 Heritage Medical Group 49.63 12 Robert 1. Kantor, M.D. 26.67 13 Quantum Imaging & Therapeutic 83.46 14 Douglas A. Bream, DPM, PC 2.71 15 Hettick Internal Medicine 4.19 16 East Shore Surgical Assoc. 10.15 17 Bronstein Jeffries, PA 10.15 TOTAL (Also enter on Line 10, Recapitulation) 4,565.03 REV-1513 EX+ (9.00) *' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lowe, Mary Jane I FILE NUMBER 21 - 03 - 00629 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE nn" I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Linda Wagner Friend 1,500.00 945 Old Mountain Rd., Dillsburg, P A 17019 2 Stacy Ann Lowe Granddaughter 7,000.00 1217 Washington St., #20A, Hoboken, NJ 07030 3 Steven Thomas Lowe Grandson 7,000.00 165 Kerry Lynn Ct., Williamstown, NJ 08094 4 Amanda Lowe Granddaughter 7,000.00 27 Webster St., Newport, RI 02840 5 Michele Jiao Niece 1/2 of residuary estate 705 New Bloomfield Rd., Duncannon, P A 17020 6 Jeri Ann Blanch Niece 1/2 of residuary estate 495 Second St., Highspire, P A 17034 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Helen O. Krause Animal Foundation 1,000.00 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 1,000.00 REV-485 EX+ (9-00) '* SAFE DEPOSIT BOX COMMONWEALTH OF PENNSYLVANIA INVENTORY DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT, 280601 HARRISBURG. PA 17128-0601 Please Print or Type MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AND RETURNED TO ABOVE ADDRESS COUNTY CODE FILE NUMBER SOCIAL SECURITY OR DEATH CERTIFICATE NUMBER ^ 7 0'''' ,~ ~ -,~ co--- - ,I - '1"'1 :; ~? . DECEDENT'S NAME (LAST. FIRST. MIDDLE) DATE OF DEATH I.. 0 WE- m I~ " ME. . 7. ~ J. c 3 ' (STREET) (STATE) (ZIP CODE) /~~\~ /r,~~.J';,~"';" /\l~.," /;.. /1/) )"~<"/:J 1') L f1 /1/C:;ff. (CITY) (STATE) (ZIP CODE) /VI) 'r fc..../ rl'ld I: ,f'1 tJ /7c/j NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. (NAME) .JI. - (RELATIONSHIP) ,c1} I j) '-/llvC.j,l ~f' r. . (STREET NAME) (CITY) (STATE) (ZIP CODE) '11')' ft '" ;'1 jr 1-1//-/1 l-riJ/1 b /J/l j7c l'~r- b. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) (ZIP CODE) c. (NAME) (RELATIONSHIP) (STREET NAME) (CITY) (STATE) (ZIP CODE) . NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED (NAME) I.IV C i'11A/,K. (STREET NAME) (CITY) (STATE) (ZIP CODE) 3 Jt fill) {,.. ~ i"r A/;.-....... C- V/YI/JI'II~r.J /~ I ? fZ:- 7C' I NAME OF PERSON MAKING LAST ENTRY DATE AND TIME OF LAST ENTRY jf/lt IV .-v i:JLI1,vc./-/ 7;'6',c.J. lYe 'Tlft} ~ _ 1.'7:11/'..4 DATE OF CONTRACT TO RENT BOX NUMBER OF BOX . TITLE UNDER WHICH BOX IS REQUESTED i.( .J... ~f <1. 7 o..f ,cJ. ~ TI9 y.......c l. a c.c,..,c ~ :Tf Jl'U 1J,v"", NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. (NAME) J I b. (NAME) - II -- (STREET ADDRESS) It (STREET ADDRESS) 1/ (CITY) (STATE) (ZIP CODE) (CITY) (STATE) (ZIP CODE) I ( . NAME AND mLE OF EMPLOYEE TAKING THE INVENTORY 1119 /y!UA...e /l... WAS A WILL IN THE BOX? DYES ONO If yes, a. Date of will: . b. Name and address of personal representative, If named In the will (NAME) (STREET NAME) (CITY) (STATE) (ZIP CODE) c. Name and address of attorney, if any (NAME) (STREET NAME) (CITY) (STATE) (ZIP CODE) :II ~ 0 m ~ mZ ~ ~ ~ ~p - - -- ~ ~ ~ - ;::m _:I: m C Z> x ....J ~ ~ ~ !j:II c;; _m ~ ~se '" ~ 0 0 ::r ;:: > 0;:: \') (\ 0 :II mo ~ :II ~2 1ii :II:E '=' - =::. ~ m ~~~~ f - ~ ~ :::t:- :II"'llm~ m -"'-f~::r :D i'ii ~S:loo m ~"T1"T1 :::j :II"'ll .....-.mm I\) <z Ol m2 ~ 2m c-< ~ m!< )> 2 )> -- .. ~ ::::- n .... 0 " ;:: ~ 2 -< Z > ;:: m eft ~ -... zO <" III~ n Zeft m :D ...' -f 'ii O~ ('; !j =Z I!:! lD 0 a 2 eft 0 2 C ;:: lD m :D 0 en "T1 m d !j 0 ;= en 0 m ~ lD ~ ~ m )> 2 -f m ~ 0 ,.... c m "TI en ;:: 0 c m lD en Iii "T1 m 0 m 0 l/J C :II c: :II Z m ~ 0 2 0 2 C <- :s: c lD 2 m 0 :II -f :::: 6 ...... :D 2 ..... m :E C) ::j Iii ~ -fl/J ::r m-f :II :II 0 m mn ~ "- 0'"' .:. z~ Ol ~, U1 t ZO >z ;::0 , ml/J $ 0 "TI LAST WILL AND TESTAMENT OF MARY JANE LOWE I, MARY JANE LOWE of the Borough ofLemoyne, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. ITEM 1: I devise and bequeath the following: A. The sum of One Thousand Dollars ($1,000.00) called Helen O. Krause Animal Foundation, Inc. of Mechanics burg, Pennsylvania, or its successors. B. The sum of One Thousand Five Hundred Dollars ($1,500.00) to my friend, LINDA WAGNER of 945 Old Mountain Road, Dillsburg, Pennsylvania 170 I 9. C. The sum of Seven Thousand Dollars ($7,000.00) to each of my grandchildren, namely: (1) Stacy Ann Lowe of97 Lexington Avenue, New York, New York 10016. (2) Steven Thomas Lowe of 165 Kerry Lynn Court, Williamstown, New Jersey ~ ~ ~ ~.~ ~ 08094. >-( ~ ~ (3) Amanda Lowe, C/O Conway Travel and Tour Agency, 10 Nate Whipple ~\~ Highway, Cumberland, Rhode Island 02864 ~~ ITEM 2: I request my personal representative to consider making distribution of items ~:E: '" of personal property to individuals who are noted in a memorandum separate from this my Last "\'--.", Will. The separate memorandum may be contained in my safety deposit box or with my other valuable papers. 1 ITEM 3: I devise and bequeath the residue of my estate of every nature and wheresoever situate, together with insurance thereon, in equal shares, to JERI ANN BLANCH and MICHELE JIAO of 705 New Bloomfield Road, Duncannon, Pennsylvania 17020, or to their respective issue. ITEM 4: My funeral and burial expenses are pre-arranged and are paid in full through Musselman Funeral Home, Inc. of324 Hummel Avenue, Lemoyne, Pennsylvania. My body is to be interred at Rolling Green Cemetery, 1811 Carlisle Road, Camp Hill, Pennsylvania, where I made pre-arrangements and paid in full for same. ITEM 5:1 appoint my niece, JERI ANN BLANCH of 495 Second Street, Highspire, Pennsylvania 17034, Executrix of this my Last Will. Should JERI ANN BLANCH fail to qualify or cease to act as my Executrix, I appoint my niece, MICHELE JIAO, Executor of this my Last Will. ITEM 6: I direct that my personal representatives or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. _J r.:I ITEM 7: I direct that all my just debts and funeral expenses be paid as soon as practical ~~ ::: 0 after my death. ~ ~ ... ~r.:I "..r" . Z ...:x: ~I-J ~ ~ r::::..:x: ~::E: 2 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will l and Testament, this 'J 1'day of ;/ .--If('(tld"j'__ , 1999., L J; / \.fl ') , / / I Jf.,{ f?Y/-'i{. C -ft&~ , MARY JANE LOWE / Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. residing at 195" ~hi d jt.) '1.h1~, 'tiel, no 31 '3ClOt ~ 5(-- esiding at ~ (I .L{j ) ~ iT t'J l I 3 . COMMONWEALTH OF PENNSYLVANIA ) ) ss: COUNTY OF CUMBERLAND ) We, MARY JANE LOWE, ]6ru /4NrJ b~ , and , ff~~ r (11..1 /11 ~ , the Testatrix and the witnesses respectively, whose J names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the will as witness and that to the best of his or her knowledge, the Testatrix was at the time eighteen (18) years of older, of sound mind and under no constraint or undue influence. )7 Lre; '-?1?f4(~. n&1 MARY J LOWE ( C)v;-{~(i~A1/ &J/J(I'~/ ?I~H~d WItness T a;<- Subscribed, sworn and acknowledged before me E /e< /l/ 13 e.v4lE by MARY JANE LOWE, the Testatrix, and subscribed and sworn to before me by / .:JUt, A-JJ~ 6L~ and .IIU\~ F. ~I/~<- , the witnesses, this 2~ day of -:J~~ ,199 . ( A~4 en~) Notary Public ~ NOfAIIMSIAI. ....... COINI. ....., "'bile IIiLt'.....,.., Cutwberlancl County, PA 4 Mr c.......on hpIrw Jvn. 26, 2000 . ,. ... _. .- - STATUS REPORT UNDER RULE 6.12 - Name of Deced~nt: Mary Jane Lowe Date of Deat1?-: July 23, 2003 Will No. 2003-00629 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No X 2. If the answer is No, state when the persona~ representative reasonably believes that the administration will be complete: August 1, 2004 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 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? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 4/22/04 ~1oW.. ~. W~ Signature Debra K. Wallet, Esq. Name (Please type or print) I ' '~'qUj'\~'} .. :-) 24 N. 32nd St., Camp Hill, PA 17011 Address S l: Z d [Z l:1d~ Va. (717 ) 737-1300 Tel. No. Capacity: Personal Representative X Counsel for personal representative (MAH:rmf/AM3) Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Lowe, Mary Jane No. 21 - 03 - 00629 --- -~-~~_._- also known as Date of Death 7/23/2003 , Deceased Social Security No. 207-07-8959 Jeri Ann Blanch The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Represe~~ative. ~ Attorney: Debra K. Wallet Signature: ~;JJ,/J?./Jt. j J . Ann Blanch 1.0. No.: 23989 Signature: Signature: Address: 24 North 32nd Street Address: 495 Second Street Camp Hill, PA 17011 Highspire, P A 17034 Telephone: 717/737-1300 Telephone: (717) 939-0058 Dated: ~ ~~I ~oocf- Personal Property 2 $10,000 Series HH Savings Bonds 20,000.00 ,,-.. ,- :-.1\_ . c:5 ~1'~ 3 $1,000 Series HH Savings Bonds =:: ii' (.),000.00 :::S -- ~ -. C) ,; :::> Fulton Bank CD #522-0092477 -0 29,909.55 :::::J N Fulton Bank CD #O52-0111694 LV 11,760.16 "0 PNC Checking Account #5140129078 1',) c..' 38,218.93 .~ Ul Waypoint Bank CD #555299949 13,249.47 M&T CD #31003914526115 17,537.77 M&T CD #31003914490435 18,348.40 M&T CD #31003914481450 15,545.27 Household items purchased with sale of home 700.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $267,859.17 v-. Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Lowe, Mary Jane No. 21 - 03 - 00629 also known as Date of Death 7/23/2003 , Deceased Social Security No. 207-07-8959 Household items based on proceeds from auction 1,115.00 1994 Chevrolet Cavalier (based on appraisal) 400.00 Comcast Cable refund 15.88 Harleysville Insurance refunds 576.00 United Healthcare refund 572.04 Holy Spirit Hospital refund 22.72 Verizon refund 5.45 Heritage Medical Group refund 10.80 Total Personal Property $170,987.44 Real Estate 204 Hummel Avenue, Lemoyne, P A 17043 96,871.73 (based on proceeds from sale - see attached HUD 1) Total Real Estate $96,871.73 2 - .Law {)ffi~e~ of DEBRA K. WALLET 24 N. 32nd STREET CAMP HILL, PA 17011-2917 PHONE: (717) 737-1300 E mail: Walletdeb@aol.com FAX: (717) 761-5319 April 22, 2004 r'\ ,.. :.-.1 L_ ;. d 71 :..:.:.: fl' Glenda F. Strasbaugh, Register of Wills .....- ~ _.J C Cumberland County Courthouse ,,- ~ ; -c.1 One Courthouse Square ::::0 N Carlisle, PA 17013 w -0 Re: Estate of Mary Jane Lowe - N --' ,- Will No. 2003-00629 Vi Dear Ms. Strasbaugh: Enclosed are an original and one copy of the Pennsylvania Inheritance Tax Return, a check in the amount of $219.55 representing the remainder of the inheritance tax due, one copy of an Inventory of the Estate, and one copy of a Status Report Under Rule 6.12 for filing in the above-captioned estate. I have also enclosed a check in the amount of $25.00 . representing the filing fees for the tax return and the inventory. I have enclosed two copies of the first page of each to be stamped in and returned to me in the enclosed pre-addressed envelope. Thank you. Sincerely yours, \.(J~", 1l. LJ~ Debra K. Wallet DKW/mml Ene. cc: Jeri Ann Blanch, Executrix .1 . V COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003863 WALLET DEBRA K 24 N 32ND ST CAMP HILL, PA 17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER hn____ fold ---~------ ---~---- 101 I $219.55 ESTATE INFORMATION: SSN: 207-07-8959 I FILE NUMBER: 2103-0629 I DECEDENT NAME: LOWE MARY JANE I DA TE OF PAYMENT: 04/23/2004 I POSTMARK DATE: 04/23/2004 I COUNTY: CUMBERLAND I DATE OF DEATH: 07/23/2003 I I TOTAL AMOUNT PAID: $219.55 REMARKS: CHECK#150 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS r- ~ I I I I , i , I: ,.~: u) . . ;}SI c"; J (') ::; c._ smA\. JO 1: . ~ ::5- ~S"o M ! N '\.<1' bt?~." 0-1 t 1 Ie> (;: ~":.J J , IV 11\I SSV'O ISH ~ 9;::~9L~ M313I''l H "lo ~. ' ~~ : . 86 [, 0 ~(f~>- ~ @..;;- . ,.-- Y. 39vJ.SOd ':m -_._- ~ ';\~" -R3. K COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1m EX AFP [01-051 DATE 06-14-2004 ESTATE OF LOWE MARY J DATE OF DEATH 07-23-2003 FILE NUMBER 21 03-0629 COUNTY CUMBERLAND DEBRA K WALLET ACN 101 o K WALLET LAW OFFICES I ...~t "_itt.. I 24 N 32ND ST CAMP HILL PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ rffv=i5'4j-i3f-AFP-foY=oiY-NoYici--oF-YNHiiiiTANcE-TAx-'A-PPR'A-isii'-ENT~--AL.l-OWAi,rCE-(fR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LOWE MARY J FILE NO. 21 03-0629 ACN 101 DATE 06-14-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 96 ,871 . 73 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 23,000.00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 147 ,987 .44 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 267,859.17 APPROVED DEDUCTIONS AND EXEMPT~ONS: 4,025.20 9. Funeral Expenses/Adm. CostS/M1SC. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule IJ (10) 4.565.03 11. Total Deductions (11) 8.590 23 12. Net Value of Tax Return (2) 259,268.94 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 1,000.00 14. Net Value of Estate Subject to Tax (14) 258,268.94 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (5) . 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate (6) 21,000.00 X 045 = 945.00 17. Amount of Line 14 at Sibling rate (17J .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 237,268.94 X 15 = 35,590.34 19. Principal Tax Due' (19)= 36,535.34 TAX CREDITS: iiAT-E" / '~:-n';:w- INTEREST/PEN P~+~D (_) AMOUNT PAID 10-17-2003 ~'-{g~i~V ,.,-,~'l.. 1,8~5 .79) 34,500.00 04-23-2004 . .. . - - ~OO 219.55 TOTAL TAX CREDIT 36,535.34 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE,11 . A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) V~ RESERVATION: Estates Df decedents dying Dn Dr befDre December lZ, 198Z -- if any future interest in the estate is transferred in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes at the lawful Class B (cDllateral) rate Dn any such future interest. PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn Zl40 Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (n P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. --Make check Dr mDney Drder payable tD: REGISTER OF MILLS, AGENT REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices, Dr by calling the special Z4-hDur answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-30Z0 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within ~ixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt. ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assesSMent shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 PhDne (717) 787-6505. See page 5 Df the bDDklet "InstructiDns fDr Inheritance Tax Return fDr a Resident Decedent" (REV-1501) fDr an explanatiDn Df administrativelY cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (57.) discDunt Df the tax paid is allDwed. PENALTY: The 157. tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtel Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU wDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (67.) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z004 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr An zor- ~ Im-1991 -nr- :oornT nn ~ .~ 1983 167. .000438 199Z 9X .000Z47 ZOOZ 6X .000164 1984 11X .000301 1993-1994 n .00019Z Z003 5X .000137 1985 13X .000356 1995-1998 9X .000Z47 Z004 4X .000110 1986 lOX .000Z74 1999 n .00019Z 1987 lOX .000Z74 ZOOO n .00019Z --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. _. - STATUS REPORT UNDER RULE 6.12 _ ,....." (") ~ Name of Decedent: Mary Jane Lowe ~o ~:o fg . ,-r;~ 0 1~r.:.1 0 "1 '::: (") t"Tl C, " 0 ,-(ate of Death: July 23, 2003 ~c.J5Er- n (:2 i~; U :z;rn N en f'l <-:- (f) 5? N .V (:J W;ll No 2003-00629 Adm;n No (:':).00 C) ..... . ...... ,". C-fl:r;.. -" ~:.:S ;; :: ~:C: ;=r~ Pursuant to Rule 6.12 of the Supreme Court Or:~ns' -;-;- ;~--'l"n Court Rules, I report the following with respect to completio~ ofG'? ~ the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 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 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? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 12/20/04 ~~ ~. ~ Signature Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, PA 17011 Address (717) 737-1300 Tel. No. Capacity: Personal Representative X Counsel for personal representative (MAH:rmf/AM3) IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED No. 2003-00629 r-~ 10 c,~ c::::" =. APPROVAL OF ACCOUNT, WAIVER, RECEIPT, ~~g ~; :::rJrr1 r;t,C) RELEASE AND AGREEMENT OF INDEMNITY fCi"?o 1,'"1 G)(~ , ;'~~~&i ~ (_75 =c, -':.,.-4 t.~1 ':"{;:.::::1 f'~ '':1 ~~'3 ': ':' -'./ .....,~ C:JC)n (-)(.~ The circumstances leading up to the execution of this instrument are as follow~? F..' -n ~ "'";TJ ?,;.~; ?5 ~ ..l_, _._ ~_rn .'1":1 ---i . ~ 1. Mary Jane Lowe died on July 23, 2003, leaving a Will dated Januaij28, 1999,-, (no -'--1 {.n naming Jeri Ann Blanch as Executrix. 2. Letters Testamentary were granted to Jeri Ann Blanch by the Register of Wills of Cumberland County on August 4, 2003. 3. Those beneficiaries receiving specific bequests have already received those bequests and have released the Executrix (see Exhibit A, consisting of these releases, attached hereto) . 4. It is the desire of the Lowe residuary heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incident to such court proceeding, and the Executrix is willing to make such distribution upon the execution of this instrument. 5. An account of the administration of the Estate of Mary Jane Lowe has been prepared by the Executrix. A copy is attached hereto (Exhibit B). 6. In consideration of the foregoing, each of the undersigned hereby: A. Represents and warrants that she has read and understands this instrument and that the facts set forth above are true and correct to the best of her knowledge, information and belief; S' B. Declares that she has examined the attached account of the administration of the Estate and the attached schedule of distribution; that she finds them to be true and correct in all particulars; that she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awarded to her; C. Waives the filing and auditing of the account of the administration of the Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Executrix to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to her of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution to her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof; -2- F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges Jeri Ann Blanch individually and in her capacity as Executrix, from any and all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the administration of the Lowe Estate; G. Agrees to indemnify and hold harmless, to the extent of the funds received by him hereunder Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of her administration of the Estate, the settlement of her Executrix's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him and upon her heirs, executors, administrators and assigns. Executed on December 17 .2004. ~))hm/t!JMJdv (Seal) J ANN BLANCH ItkA.L ~\~ (Seal) MICHELE JIAO -3- IIAN 0 '1 Jon!, wI , I,' IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $1,000 from the Estate of Mary lane Lowe. I understand that this represents the full distribution due to the Foundation. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, leri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. I hereby state that I am authorized to sign this document on behalf of the Helen O. Krause Animal Foundation, Inc. HELEN O. KRAUSE ANIMAL FOUNDATION, INC. by: ~(}~ ~ rrA-~ C~ ~ ,tLJ;ra- EXHIBIT A OEC 2 4 2003 IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $1,500 from the Estate of Mary Jane Lowe. I understand that this represents the full distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. 4r. Z'x:u;~~ I DA WAGNER -- JAN 0 2 2004 - IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $7,000 from the Estate of Mary Jane Lowe. I understand that this represents the full distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. ~thm~_ STACY ANN LOWE DEe 2 9 2003 - IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $7,000 from the Estate of Mary Jane Lowe. I understand that this represents the full distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. jf~, L1v STEVEN THOMAS LOWE GEe 2 [) 2003 IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $7,000 from the Estate of Mary Jane Lowe. I understand that this represents the full distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. 1Mo. ~ ~ IJ/I//6- - AMANDA LOWE SILVIA C"rc " n 700' 1,1,: ,-~ \.< ).-' IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $37,500 from the Estate of Mary Jane Lowe. I understand that this represents a partial distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. -Jr:i;iL ~ t~ /2 -Lb -..2~ MICHELE JIAO() DEe 2 9 2003 IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MARY JANE LOWE, DECEASED #2003-00629 I hereby acknowledge receipt of $37,500 from the Estate of Mary Jane Lowe. I understand that this represents a partial distribution. My signature below acknowledges receipt of the check. By my signature, I also agree to refund to the Executrix any amount which may at any time be determined to have been an erroneous distribution, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agree that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executrix shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof. I agree to indemnify and hold harmless, to the extent of the funds received in this distribution, Jeri Ann Blanch, individually and in her capacity as Executrix, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which she may suffer or to which she may be subjected by reason of this distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate. (;IPJJ L11AV 1~~ Joo ANN BLANCH BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2003-00629 FIRST AND FINAL ACCOUNT OF JERI ANN BLANCH, Executrix For ESTATE OF MARY JANE LOWE, Deceased Date of Death: July 23, 2003 Date of Executrix's Appointment: August 4, 2003 Accounting for the Period: August 4,2003 to November 30,2004 PURPOSE OF ACCOUNT: Jeri Ann Blanch, Executrix, offers this Account to acquaint interested parties with the transactions that have occurred during her administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 J.D. #23989 (717) 737-1300 EXHIBIT B SUMMARY OF ACCOUNT Fiduciary Current Acquisition Page Value Value Proposed Distribution to Beneficiaries 7 $129,635.53 PRINCIPAL Receipts 2-3 $268,059.17 Less Disbursements Debts of Decedent 3 $4,598.14 Administration Expenses 4 995.20 Federal and State Taxes 4 35,032.55 Fees and Commissions 4 3,030.00 $43,655.89 Principal Balance on Hand $224,403.28 INCOME Receipts 5 $3,732.25 Income Balance on Hand $3,732.25 Balance Before Distributions $228,135.53 Distributions to Beneficiaries 6 98,500.00 Combined Balance on Hand $129,635.53 RECEIPTS OF PRINCIPAL Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: Fulton Bank CD #522-0092477 $29,909.55 CD #052-0111694 11,760.16 PNCBank Checking Account #5140129078 38,218.93 Waypoint Bank CD #555299949 13 ,249.47 M&TBank CD #31003914526115 17,537.77 CD #31003914490435 18,348.40 CD #31003914481450 15,545.27 $144,569.55 Tanwble Personal Property: Household items purchased with $700.00 sale of home Household items based on proceeds 1,115.00 from auction 1994 Chevrolet Cavalier 400.00 $2,215.00 Stocks and Bonds: 2 $10,000 Series HH Savings Bonds $20,000.00 3 $1,000 Series HH Savings Bonds 3,000.00 $23,000.00 Realty: 204 Hummel Avenue Lemoyne, PA 17043 $96,871.73 2 Refunds: Comcast Cable refund $15.88 Harleysville Insurance refunds 576.00 United Healthcare refund 572.04 Holy Spirit Hospital refund 22.72 Verizon refund 5.45 Heritage Medical Group refund 10.80 $1,202.89 TOTAL ASSETS LISTED IN INVENTORY: $267,859.17 Receipts Subsequent to Inventory (Valued When Received) 2003 Federal Income Tax refund $200.00 TOTAL RECEIPTS OF PRINCIPAL: $268,059,17 DISBURSEMENTS OF PRINCIPAL Debts of Decedent: The Middletown Home $4,070.43 UGI 25.33 PP&L 48.30 Lower Swatara EMS 65.00 Holy Spirit Hospital 28.40 Bankcard Services 36.26 Nephrology Assoc. of Central P A 29.02 Internists of Central P A 37.58 Pathology Assoc. of Central P A 12.98 3 Moffitt Heart & Vascular Group 55.34 Heritage Medical Group 52.17 Robert J. Kantor, M.D. 26.67 Quantum Imaging & Therapeutic 83.46 Douglas A. Bream, DPM, PC 2.71 Hettick Internal Medicine 4.19 East Shore Surgical Assoc. 10.15 Bronstein Jeffries, P A 10.15 $4,598.14 Administration Expenses: Probate Fees $329.00 Cumberland Law Journal 75.00 (advertisement of grant of letters) The Patriot News 67.09 (advertisement of grant of letters) Joseph Jaio (home repair) 63.11 Pennsylvania American Water 46.83 Verizon 78.17 PP&L 84.38 UGI 11.62 Jack O'Neill (grass cutting) 175.00 Photocopies, postage, mileage, etc. 50.00 Reserve for Filing of Account 15.00 $995.20 Federal and State Taxes: P A Inheritance Tax $34,719.55 PA Dept of Revenue 32.00 2003 Fiduciary Taxes Internal Revenue Service 81.00 2003 Fiduciary Taxes Reserves for 2004 Fiduciary Taxes 200.00 $35,032.55 Fees and Commissions: Debra K. Wallet, Esq. - Atty. fees $3,000.00 Kathee Hoyer (tax preparation) 30.00 $3,030.00 4 RECEIPTS OF INCOME Interest Series HH Savings Bonds 03/17/04 $460.00 M & T Bank Money Market Accounts 10/03/03 59.42 10/16/03 27.46 10/24/03 139.10 11/25/03 171.47 12/18/03 118.06 $515.51 Citizens Bank Money Market Account 09/12/03 $104.58 10/14/03 139.05 11/14/03 144.85 12/11/03 133.55 01/14/04 168.23 02/12/04 146.58 03/11/04 187.75 04/13/04 229.64 05/13/04 209.35 06/11/04 202.92 07/14/04 231.27 08/12/04 203.60 09/14/04 232.04 10/14/04 211.33 11/12/04 204.61 $2,749.35 Estate Checking Account 09/12/03 $1.20 10/14/03 1.28 11/14/03 4.85 12/18/03 .06 7.39 TOTAL RECEIPTS OF INCOME: $3,732.25 5 DISTRIBUTION TO BENEFICIARIES TO: Helen O. Krause Animal Foundation $1,000.00 P.O. Box 311 Mechanicsburg, P A 17055-0311 Linda Wagner 1,500.00 945 Old Mountain Rd. Dillsburg, PA 17019 Stacy Ann Lowe 7,000.00 1217 Washington St., #20A Hoboken, NJ 07030 Steven Thomas Lowe 7,000.00 165 Kerry Lynn Ct. Williamstown, NJ 08094 Amanda Lowe 7,000.00 27 Webster St. Newport, RI 02840 Michele Jiao 37,500.00 705 New Bloomfield Rd. Duncannon, P A 17020 Jeri Ann Blanch 37,500.00 495 Second St. Highspire, PA 17034 TOTAL DISTRIBUTION TO BENEFICIARIES: $98,500.00 6 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: Michele Jiao $64,817.76 705 New Bloomfield Rd. Duncannon, P A 17020 Jeri Ann Blanch $64,817.77 495 Second St. Highspire, PA 17034 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: $129,635.53 7