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Home My WebLink About03-0275Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of also known as Betty Hershey Lutz Mary Elizabeth Lutz NO. , Deceased Social Security No. 198-36-1 529 Petltloneris), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or Decedent, dated October 31, 1991 named in the Last Will of the and codicil(s) dated State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: ~0 r-~ B. Grant of Letters of Administration (d.b,n.c.t.a.: pendente rite; durante abeentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland at __325 Wesley Drive, Mechanicsbur.q, Lower Allen Township, PA (list street, number and municipality) Decedent, then 89 years of age, died March 23 ,20 03 , at (Location) 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 Pennsylvania ............................................... $ (If not domiciled in PA) Personal property in County ....................................................... $ Value of real estate in Pennsylvania ................................................................................................... $ Total ................................................................................................................................ $ Real Estate situated as follows: County, Pennsylvania, with his/her last family or principal residence 325 Wesley Drive, Mechan csbur,q, PA __ Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence James H. Lutz 98 Airdrie Road Toronto Ontario M4G1 M3 Canada Form RW-1 Page I of 2 (Cumberland County) - Rev. 9/92 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and 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(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. /' J~me's H. Lutz ~--~ before me this 28th day of March 20 03 nna'M'Ott°[1st Def:)ut¥ ' ~' [~' ~'~ ~/ ~ 7 No. 21-2003-275 Estate of Betty Hershey Lutz, also known as Mary Elizabeth Lutz Deceased Social Security No: 198-36-1529 Date of Death March 23, 2003 AND NOW, March 28th ,20 03., in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [] Testamentary [] of Administration d,b,n,c.t.; pendente lite; durante absentia; durante minoritate are hereby granted to James H. Lutz in the above estate and that the instrument(s) dated October 31, 1991 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $ 865.00 Short Certificate(s)...5. ...... $ 15.00 Renunciation .................. Affidavit ( ) ................. Extra Pages (9) ............ $ 2?.00 Codicil .......................... JCP Fee ........................ $ 10.00 Inventory ....................... Other ............................ Register of Wills Donna M. Otto,lst Deputy Attorney:. Mark R. Parthemer I.D. No 50875 Address: McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166, Harrisburg, PA TOTAL ................ $ 917.00 Telephone (717) 237-5250 Form RW-1 Page 2 of 2 (Cumberland County) - Rev, 9/92 Mailed Letters to Attorney Hark P.Parthemer on 3/28/03. 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 rD the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. P S 0 9 3 8 6 0 MAR 2 2003 No. '~ Dare ,3 Rev 287 NAME OF DECEDENT (F~'sh COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH UNDER 1 YEAR COUN1W OF DF-KTH Cumberland ~ife 325 ~sley ~ive ~ch~csb~, Pa 17050 SEX SOCIAL SECURITY NUMBER DATE OF DEATH ~Mon~. OaT. '*'eat} utZ " Fem~lo '- 198 -- 36 -- 1529 '- March 23,2003 : ~. [] ~.0o,,~,,.., ~ ~ ~ ~ .~ ~ ~s~ ~ } .. June 5,13 7. He.hey,Pa . ~ ~.~r ~len ~ .. ~t~ny Villa~ [~"~'"~"~ ..... ,.. ~ite ,. ........... ey , Mary Rohrer ~* ORMANT'$ NAME ~yp~lPr(llo [,~-R-- '- ~. ames Lutz I~. 98 ~ie R~d To~nto ~t. M4G~3 METH~ ~ ~SITI~ ~ ~ [DATE ~ DIS~TI~ IP~CE ~ ~ Cr~ ~lr~lll~ I(~m'Day'~) ~,,~U ~,(~ ~1 I I ~.--~ 12,.- ~Tgh 31,2003 12,.. He.hey ~te~ 12,d He.he Pa -- ' CEF/TIFIER ~Check o~iy o~} r~ I-3°*. 13,~. M. La IPLACE OF INJURY - Al home. larm, sl~eel, factof'y, oiBcl I INJURY AT WORK? SIGNATURE ANI3ITITLE OF CERT~.~ ,,,. LICENSE NUMBER. /__ E S G~ED (~m. ~V. ~) AME ~D AOORE~S ~ PERSON WH COMPLIED CAU~ ~ OE H ,~. . ~ ~// /~ /~o// DA~E FILED (Month Cay, Yea~} 21-2003-275 10-24-91 WILL of BETTY HERSHEY LUTZ I, BETTY HERSHEY LUTZ, presently of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Tanqible Personal Property. I bequeath such items of my tangible personal property as are specifically itemized on a list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my Will, to the person(s) named thereupon to receive such items, and all of my remaining tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, I bequeath to my son, James H. Lutz, if he survives me, and if my son does not survive me, I bequeath such property to my daughter-in-law, Lois M. Lutz, and if she is not then living, I bequeath such property equally between my grandchildren. If either one of my grandchildren does not survive me, his or her share shall be distributed per stirpes among those of his or her issue who survive me. If there are no such issue, said property shall go to my other grandchild, or if my other grandchild is not then living, shall be distributed per stirpes among those of his or her issue who survive me. With regard to the property passing hereunder, distribution shall be made between my grandchildren on the basis of choices made in order determined by lot and by rotation, and the values as finally determined for federal estate tax purposes shall be determinative with regard to the values of the property chosen, and any ultimate disparity between my grandchildren shall be equalled by such payments between them as may be necessary. If either one of my grandchildren is not then living, the choices to which he or she would have been entitled shall be made by his or her issue in order determined by lot and by rotation. 2. Specific Bequests. bequests: I make the following specific (a) Ten Thousand Dollars ($10,000.00) to my daughter- in-law, Lois M. Lutz, if she survives me. (b) Five Thousand Dollars ($5,000.00) to my nephew, James W. Mink, if he survives me. 3. Residue. I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment, as follows: (a) If I am survived by my son, James H. Lutz, there shall be allocated from such residue an amount equal to the amount of the Generation-Skipping Tax ("GST") exemption available to me after taking into account the allocation (if any) of the GST exemption to "direct skips" made by me, which amount shall be held hereunder in a separate "GST" Trust, pursuant to the terms of Section 4 below, and the then balance of such residue shall be distributed outright to my son. (b) If I am not survived by my son, the then entire balance of such residue shall be held, administered and distributed in a separate GST Trust for the benefit of my daughter-in-law, Lois M. Lutz, which GST Trust shall have the same terms and conditions therefor as there are for the GST Trust which would have existed for my son had he survived me. (c) If I am survived by neither my son nor my daughter-in-law, Lois M. Lutz, the entire balance hereunder shall be distributed per stirpes to the then issue of my son, provided, however, that if any such issue is then under the age of thirty (30) years, his or her share shall be held for him or her under the terms of Section 5 below. 4. Generation Skipping Tax Trust for Son and/or Daughter- In-Law. A separate GST Trust established for my son and after his death for my said daughter-in-law if she survives my son, or for my said daughter-in-law if my son predeceases me, as aforesaid, shall be administered and distributed as follows: (a) Income. The Trustee shall pay the net income from such separate trust at least quarterly to or for the benefit of my son or daughter-in-law, as the case may be, during his/her lifetime. (b) Principal. The Trustee shall from time to time pay such sums from the principal of such separate trust to or for the benefit of my son or my said daughter-in-law as may in the discretion of the Trustee seem proper for his/her support, maintenance and health care, and for the maintenance by him/her of the standard of living maintained by him/her during my lifetime. - 2 - (c) After Lifetime of Son and/or Dauqhter-In T.~W. If my son survives me, at his death, the Trustee shall continue the principal balance in such separate trust for the benefit of my said daughter-in-law if she is then living, under the same terms and conditions as applied to my son during his lifetime, and if my said daughter-in-law is not then living, or upon the death of my said daughter-in-law if she survives my son, the Trustee shall distribute the principal balance in such separate trust per stirpes to the issue of my son, provided, however, that if any such issue is then under the age of thirty (30) years, his/her share shall be held for him/her in a, or shall be added to an already existing, separate trust for him/her hereunder under the terms of Section 5 below. 5. Separate Trusts. The income and principal of a separate trust in which a share from eventual distribution of a GST Trust is held under Section 4 hereof, or a share is held under the terms of Section 3 hereof should my son and my said daughter-in-law not survive me, for a beneficiary pursuant to directions hereinabove made, shall be distributed as follows: (a) Income. The income shall be distributed at least quarterly to or for the benefit of the beneficiary. No payment shall be made under this Subsection which would discharge to any extent the legal obligation of any person for the support of the beneficiary. (b) Principal. The Trustee shall pay from the principal such sums to or for the benefit of any or all of the beneficiary and his or her issue as in the discretion of the Trustee seems proper for their support, maintenance, health care, and education, and such sums to or for the benefit of the beneficiary as in the discretion of the Trustee seems proper to help establish him or her in a business or profession or acquire or furnish a home for him or her, taking into account the reasonably anticipated needs and resources of the beneficiary and his or her issue, their income and estate tax brackets, the desirability of the transaction (if any), and the possible application of any generation-skipping tax. (c) Distribution of Separate Trust. (i) When such beneficiary shall have attained the age of thirty (30) years, the Trustee shall distribute to him or her at his or her written request the entire balance then held in his or her separate trust. - 3 - (ii) If such beneficiary should die before making proper request for the entire balance in his or her separate trust, then the entire balance in his or her separate trust shall at his or her death be distributed, outright or in trust, in such sums or proportions as such beneficiary may direct in his or her last will, expressly referring to his or her separate trust hereunder, but only among my issue; and to the extent that such beneficiary shall fail to exercise effectively his or her limited power of appointment hereunder, the aforementioned balance in his or her separate trust shall then be distributed per stirpes to his or her issue, or, if no such issue survive him or her, per stirpes to the issue of his or her parent who was a child or more remote descendant of myself, or, if no such issue survive him or her, per stirpes to the issue of his or her grandparent who was a child or more remote descendant of myself, if no such issue survive him or her, per stirpes to my issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this Section being added to such separate trust. (d) Disposition Upon Application of Rule Against Perpetuities. Notwithstanding Subsection (c) above, if during the lifetime of a person for whom a separate trust under this Section was established the interest of such person therein becomes void under the applicable rule against perpetuities, then the balance in such separate trust shall then be distributed outright to such person. 6. Survival Clause. If any beneficiary hereunder should die within sixty (60) days after me, or within sixty (60) days after any other person the survival of whom determines his or her rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person for all purposes hereunder. 7. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent by any Court: (a) To retain all or any part of the property of the Settlor, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which the Settlor has an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. - 4 - (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash or other consideration or for such credit terms as they think proper, and upon such terms and for such prices as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (f) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (g) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. - 5 - (h) To register any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (i) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (j) To engage in sales, leases, loans, and other transactions with the estate of the Settlor, the estate of her husband, or any trust established by either of them, even if they are also fiduciaries or beneficiaries thereof. (k) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reimbursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. (1) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 8. Spendthrift Clause. No interest whether in income or principal, whether or not a remainder interest, and whether - 6 - vested or contingent, of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciary(s) for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of any type. 9. Facility of Payments for Minors or Incompetents. Any amounts which are payable or distributable hereunder to a minor or incompetent may, at the discretion of the fiduciary(s), be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 10. Taxes. Unless provided otherwise hereunder, estate, inheritance and succession taxes that may have been assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, whether or not on account of property passing hereunder, may on request of my personal representative and consent of the Trustee be paid out of the balance, if any, under Section 3 which remains after establishing the GST Trust, provided, however, that no such taxes shall be paid out of assets that are not includible in the federal gross estate of the Settlor. 11. Miscellaneous. (a) Adoption. For all purposes hereof, any child of my son who is legally adopted by him shall be deemed a naturally born child of my son, and any issue of any such child shall be considered to be issue of myself. (b) Dauqhter-in-Law. For all purposes hereof, my daughter-in-law, Lois M. Lutz, shall be deemed to be deceased if ever the marriage of my son and my said daughter-in-law terminates other than because of the death of my son, or if during the lifetime of my son, my said daughter-in-law (for reasons which are not beyond her control, such as, but not limited to, ill health) does not continue to cohabit with my son for a period of twelve consecutive months. (c) Successor Trustee. While either James H. Lutz or Lois M. Lutz is a beneficiary of a trust established hereunder, for his or her benefit, he or she shall have the right, for - 7 - reasonable cause, to name a successor Trustee to the Trustee which is then serving, or, if there is no such cause, to name a successor Trustee to the Trustee which is then serving, but upon condition that such successor be a corporate fiduciary which maintains an office for the conduct of fiduciary business (i) within the state of the United States or province of Canada in which either James or Lois, as the case may be, then maintains his or her primary place of residence, or (ii) in Pennsylvania; provided, however, that such right to name a successor Trustee shall not be exercisable more often than one time during any five-year period. Further, if ever the ownership of a Trustee hereunder is changed such that majority control of such Trustee becomes owned by a different owner than was the owner when such Trustee became a Trustee hereunder, or, if ever any Trustee hereunder merges with a corporate fiduciary which is larger than such Trustee hereunder at the time of such merger, either James or Lois, as the case may be, thereafter may designate a successor Trustee for the trust established hereunder for his or her benefit because of such change of majority control, or because of such merger, but, again, upon condition that such successor be a corporate fiduciary which maintains an office for the conduct of fiduciary business (i) within the state of the United States or province of Canada in which either James or Lois, as the case may be, maintains his or her primary place of residence, or (ii) in Pennsylvania; provided, however, that such right to name a successor Trustee shall not be exercisable more often than one time during any five-year period. 12. Gender. Unless the context indicates otherwise, any use of either gender herein shall also include the other gender. 13. Law Governing. This instrument shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 14. Fiduciarie______~s. I appoint my son, James H. Lutz, as Executor hereunder, and if ever he is unable or unwilling so to serve, or to continue so serving, I appoint Mellon Bank to serve in his place. I appoint Mellon Bank as the initial Trustee hereunder. My fiduciary(s) hereunder shall serve as guardian(s) of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the - 8 - power to make such appointment exists under the laws of Pennsylvania. No fiduciary named herein shall be required to furnish bond or other security for the proper performance of his or its duties hereunder. IN WITNESS WHEREOF, I, BETTY HERSHEY LUTZ, herewith set my hand to this, my last Will, typewritten on ten (10) sheets of paper including the self-proving attestation clause and signatures of witnesses, this ]~day of ~'c~-~/ , 1991. HERSHEYdLUTZ ~7 Witnessed: residing at residing at residing at COMMONWEALTH OF PENNSYLVANIA : COUNTY OF &~ ~ : SS: wh._B~TTX HERSHEY LUTZ (the testatrix), '~,~ /~. ~ ..~!,~ ,~ , ~'~. ~~.~ , and ~_ ~. ~?~~ (the wi~ness~) ose names are signed to the foregoing instr6ment, being first ' duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of his or her knowledge - 9 - the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS: TESTATRIX: WITNESS: WITNESS: Subscribed, sworn to and acknowledged before me by BETTY HERSHEY LUTZ. thetes_tatrix and subscr~ed ~n~. sworn before me by ,~.b~ /~. /~'~Q ~/~'t(~. , the witnesse's; this .~l.r~ day of ?',? ~-,o/5~.,.., , :Z~'~rz. Notary Public (SEAL) Judith A. ~"brd!?om, .r'iotary Public Harrisbu.~g, F,~, Da..L',i.~hin County My Commission Expires Sept. 21, 1,9~,3 - lO - McNEES WALLACE & NURICK LLC 100 PINE STREET P. O. BOX 1166 HARRISBURG, PA 17108 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: BETTY HERSHEY LUTZ, also known as MARY ELIZABETH LUTZ Date of Death: March 23, 2003 Will No.' Admin. No.: 21-03-0275 To the Register: I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was mailed or delivered to the following heirs and beneficiaries of the above- captioned estate on May Z, 2003 James H. Lutz 98 Airdrie Road Toronto Ontario Canada M4G1M3 Lois M. Lutz 98 Airdrie Road Toronto Ontario Canada M4G1M3 Cindy Semic Mellon Bank Two North Second Street P.O. Box 1010 Harrisburg, PA 17108-1010 James W. Mink R.R. 2, Box 2494 Cresco, PA 18326 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A. Date: ..¢'///¢~',~' .*"~~~,...~.~ ~ ' ' / Mark R. Parthemer, Esq. / McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 c::, (717) 237-5250 .... ' Counsel for personal representative REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 COUNTY CODE -- 03 0275 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Lutz, Betty H 198-36-1529 Z ' ILl DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I~1 03/23/2003 06/05/1913 REGISTER OF WILLS U.J (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER LLI o. Z z 0 X I,- IX] 1. Original Return 1'~4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) I----"-I 9. Litigation Proceeds Received [~2. Supplemental Return [-'--] 3. Remainder Return (date of death prior to 12-13-82) ~ 4a. Future Interest Compromise (date of death after 12-12-82) r-~ 5. Federal Estate Tax Return Required r~7. Decedent Maintained a Living Trust (Attach copy of Trust) 0 8. Total Number of Safe Deposit Boxes [~ 1 0. Spousai Poverty Credit (date of death between 12-31-91 arid 1-1-95) ~ I 1. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS NAME Elizabeth P. Mullaugh FIRM NAME (If Applicable) McNees Wallace & Nurick LLC TELEPHONE NUMBER 717-237-5243 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) I-~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 1. Total Deductions (total Lines 9 & 10) 1 2. Net Value of Estate (Line 8 minus Line 11) 1 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 0.00 0.00 0.00 0.00 28,994.44 0.00 1,833,665.09 (8) OFFICIAL USE ONLY 1,862,659.53 77,022.94 1,029.61 (11) (12) (13) (14) 78,052.55 1,784,606.98 0.00 1,784,606.98 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.0 0 x .00 __ (15) 16. Amount of Line 14 taxable at lineal rafe 1,779,606.98 x.045 (16) 17. Amount of Line 14 taxable at sibling rate 0. 00 x .12 (17) 18. Amount of Line 14 taxable at collateral rate 5,000. O0 x .15 (18) 19. Tax Due (19) 0.00 80,082.31 0.00 750.00 80,832.31 · · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 Decedent's Complete Address: STREET ADDRESS 325 Wesley Drive CiTY Mechanicsburq Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty STATE 0.00 0.00 0.00 0.00 0.00 (1) Total Credits (A + B + C) (2) ziP 17050 Total Interest/Penalty (D + E) (3) 80f832.31 0.00 0.00 80,832.31 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (5B) 80,832.31 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... ~ ~ b. retain the right to designate who shall use the property transferred or its income; ......... [~ E~ c. retain a reversionary interest; or ................................ r~ [~ d. receive the promise for life of either payments, benefits or care? ................. [---] ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ ~-] [~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [~] ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [~ 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, Declaration of preparer other than the personal representative is based on all information,~.Q~...which preparer has any knowledge. ADORESS 9~ A~rcLrie Road Toronto / Ontario, Canada M4G1M3 Harrisburg, PA 1710 - 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, comect and complete. DATE DATE 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.§ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. 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(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. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2w4646 1.000 REV-1508 EX + (1-97) COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Lutz, Betty H. 21-03-0275 Include the )roceeds 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 1. 2,514.12 2 3 Mellon Bank, Account #254-000-3668; DOD balance. See attached. Accrued interest on Item 1. See attached. United States Treasury - Refund: 2002 U.S. Individual Income Tax Return. Ezra F. Hershey Trust under Will - Pursuant to Section 6, subsection E of the Will of Ezra F. Hershey (the father of Mrs. Lutz), Mrs. Lutz was the income beneficiary of the trust created under the Will during her lifetime. The amount reported is the unpaid interest income due to Mrs. Lutz through her date of death. See attached copy of Will. Bethany Village Retirement Center, Mechanicsburg, PA - refund from final bill. Verizon - refund from final bill. TOTAL (Also enter on line 5, Recapitulation) $ 0.36 2,400.00 22,297.55 1,776.00 6.41 28,994.44 2W46AD 2.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Lutz~ Betty H. 21-03-0275 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DES~IP~ON OF PROPER~ % OF I~M IN~UDE THE NAME OF ~E T~NSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION DECEDE~D~E ~ OF T~NSFER. A~ACH A COPY OF THE TAXABLE VALUE NUMBER ~ED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF ~BLE) 1. Betty Hershey Lutz Revocable 1,801,665.09 100.00 0.00 1,801,665.09 Trust, created February 20, 1991. Assets held in Revocable Trust: Mellon Bank Account N,~mher 10172560BN3. See attached. 2 Cash Gift of $11,000 to James 11,000.00 100.00 3,000.00 8,000.00 Lutz (son) in January 2003 3 Cash Gift of $11,000 to Ryan 11,000.00 100.00 3,000.00 8,000.00 Lutz (grandson) in January 2003 4 Cash Gift of $11,000 to Lois 11,000.00 100.00 3,000.00 8,000.00 Lutz (daughter-in-law) in January 2003 5 Cash Gift of $11,000 to Tracy 11,000.00 100.00 3,000.00 8,000.00 Lutz (granddaughter) in January 2003 TOTAL(Alsoenteronline7, Recapitul~ion) $ 1,833,665.09 (If more space is needed, insert additional sheets of same size.) 2W46AF 2.000 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lutz, Betty H. 21-03-0275 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 5. 6. 7. Tota 1 FUNERAL EXPENSES: Hershey Cemetery, Hershey, PA - Burial Myers-Harner Funeral Home Inc., Camp Hill, Funeral James R. Gingrich Memorials - Grave marker ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) See Schedule attached Social Security Number(s) / EIN Number of Personal Representative(s) Street Address PA - City State Zip Year(s) Commission Paid: Attorney Fees Name: McNees Wallace & Nurick LLC Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Name: Waggoner, Frutiger & Daub T~ ReturnPrepareCsF~s C,~mherland County Register of Wills - Filing Fees re PA Inheritance Tax Return and Inventory (Estimated) McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating $29.60 Postage 5.53 Local Courier 2.00 McNees Wallace & Nurick LLC - Reserve for closing continuation pages .... from TOTAL (Also enter on line 9, Recapitulation) $ 700.00 8,051.00 1,150.00 49,500.00 12,500.00 0.00 917.00 2,000.00 0.00 25.00 37.13 150.00 1,992.81 77,022.94 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: Lutz, Betty H. Schedule H, Part B -- Administrative Costs Page 2 21-03-0275 Item No. Description 9 costs Amount 10 Legal Advertising - C~mherland Law Journal 75.00 11 Legal Advertising - The Patriot-News Co. 111.67 12 13 James H. Lutz - Executor Expenses (postage; obituary) Mellon Bank - administration fees charged in converting assets 120.64 1,685.50 TOTAL. (Carry forward to main schedule) ...... 1,992.81 state of: Lutz, Betty H. Schedule H, Part B -- Personal representatives' Commissions Item No. Description Name: James H. Lutz Social security number: 184-36-6854 Address: 98 Airdrie Road Toronto Ontario, Canada, M4GiM3 Year(s) commissions paid: To be determined Page 2 21-03-0275 Amount 49,500.00 TOTAL. (Carry forward to main schedule) ...... 49,500.00 REV-1512 EX+ (1-97) COMMONWF-ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES,& LIENS ESTATE OF FILE NUMBER Lutz, Betty H. 21-03-0275 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. 520. O0 PA Department of Revenue; Estimated 2003 Income Tax Due (applied 2002 refund of $407 toward estimated 2003 Income Tax Due). Alert Pharmacy - balance due. Veri-Care - medical expenses; balance due. TOTAL (Also enter on line 10, Recapitulation) $ 493.27 16.34 1,029.61 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Lutz, NUMBER 3 4 Betty FILE NUMBER 21-03-0275 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Lutz, Lois M. 98 Airdrie Road Toronto Ontario, Canada M4GiM3 Mink, James W. R.R. 2 Box 2494 Cresco, PA 18326 Lutz, James H. 98 Airdrie Road Toronto Ontario, Canada M4GIM3 GST Trust Mellon Bank, Trustee 2 N 2nd Street, PO Box 1010 Harrisburg, PA 17108-1010 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter-in-Law Nephew Son Trust AMOUNT OR SHARE OF ESTATE 18,000.00 5,000.00 625,606.98 1,120,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NONITAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 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 $ 0.00 2W46AI 1.000 (if more space is needed, insert additional sheets of the same size) Page 2 Estate of: Lutz, Betty H. 21-03-0275 Schedule J Part I -- Beneficiaries I tern No. Name and Address of Person(s) receiving property Relationship Amount or Share of Estate Lutz, Tracy 98 Airdrie Road Toronto Ontario, Canada M4GiM3 Granddaughter 8,000.00 Lutz, Ryan 98 Airdrie Road Toronto Ontario, Canada M4G1M3 Grandson 8,000.00 INDEX ESTATE OF BETTY HERSHEY LUTZ a/k/a MARY ELIZABETH LUTZ PENNSYLVANIA INHERTANCE TAX RETURN RESIDENT DECEDENT TABLE OF CONTENTS (EXHIBITS) Miscellaneous Documents - Copy - Letters Testamentary issued by Cumberland County Register of Wills to James H. Lutz, and a copy of decedent's will dated October 31, 1991 Schedule E - Cash, Bank Deposits, & Misc. Personal Property 1. Mellon Bank, Account #254-000-3668 (Item 1) 2. Copy of Last Will & Testament of Ezra F. Hershey (Item 3) Schedule G - Inter-Vivos Transfers & Misc. Non-Probate Property 1. Betty Hershey Revocable Trust (Item 1) 2. Mellon Bank Account #10172560BN3 (Item 1) {A494581 :} EXHIBIT A Register ef Wills of CUHBERLA_ND County, Pennsylvania Certificate ef Grant ef Letters WHEREAS, en the 28th dated October 31st 1991 Ne. 2003-00215 ESTATE OF a/k/a La~e ef LOWER ALLEN TOWNSHIP CUM~EHL~N~ C~UN'i'~, Deceased Social Security Ne. 198-36-1529 day ef Hatch PA Ne. 21-03-0275 LUTZ BETTY HERSHEY (LAS'I', P'IHS'i', NI~LE) LUTZ HARY ELIZABETH 2003 an instrument was admitted to probate as ~he last will ef LUTZ BETTY HERSHEY a/k/a LUTZ Y~ARY ELIZABETH late of LOWER ALLEN TOWNSHIP , Cb~BERLAND County, who died en the 23rd day of March 2003 and, WHEREAS, a true copy ef the will as probated is annexed hereto. THEREFORE, I, DONNA H. OTTO , Register ef Wills in and for the County of CUMBERLAND in the Commonwealth ef Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to LUTZ JAHES H who has duly qualified as Executor(rix) and has agreed to administer the estate according te law, all ef which fully appears ef record in my Office at CL~MBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, i have hereunto set my hand and affixed the seal ef my Office the 28th day of Harch 2003. Heg~Eer of wilZs ~,2 **NOTE** ALL NAMES ABOVE APPFJIR (LAST, FIRST, MIDDLE) 10-24-91 WILL o__f BETTY HERSHEY LUTZ I, BETTY HERSHEY LUTZ, presently of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Tanqible Personal Property. I bequeath such items of my tangible personal property as are specifically itemized on a list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my Will, to the person(s) named thereupon to receive such items, and all of my remaining tangible personal property not used in business or for the production of income, including without limitation furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, I bequeath to my son, James H. Lutz, if he survives me, and if my son does not survive me, I bequeath such property to my daughter-in-law, Lois M. Lutz, and if she is not then living, I bequeath such property equally between my grandchildren. If either one of my grandchildren does not survive me, his or her share shall be distributed per stirpes among those of his or her issue who survive me. If there are no such issue, said property shall go to my other grandchild, or if my other grandchild is not then living, shall be distributed per stirpes among those of his or her issue who survive me. With regard to the property passing hereunder, distribution shall be made between my grandchildren on the basis of choices made in order determined by lot and by rotation, and the values as finally determined for federal estate tax purposes shall be determinative with regard to the values of the property chosen, and any ultimate disparity between my grandchildren shall be equalled by such payments between them as may be necessary. If either one of my grandchildren is not then living, the choices to which he or she would have been entitled shall be made by his or her issue in order determined by lot and by rotation. 2. Specific Bequests. bequests: I make the following specific (a) Ten Thousand Dollars ($10,000.00) to my daughter- in-law, Lois M. Lutz, if she survives me. (b) Five Thousand Dollars ($5,000.00) to my nephew, James W. Mink, if he survives me. 3. Residue. I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment, as follows: (a) If I am survived by my son, James H. Lutz, there shall be allocated from such residue an amount equal to the amount of the Generation-Skipping Tax ("GST") exemption available to me after taking into account the allocation (if any) of the GST exemption to "direct skips" made by me, which amount shall be held hereunder in a separate "GST" Trust, pursuant to the terms of Section 4 below, and the then balance of such residue shall be distributed outright to my son. (b) If I am not survived by my son, the then entire balance of such residue shall be held, administered and distributed in a separate GST Trust for the benefit of my daughter-in-law, Lois M. Lutz, which GST Trust shall have the same terms and conditions therefor as there are for the GST Trust which would have existed for my son had he survived me. (c) If I am survived by neither my son nor my daughter-in-law, Lois M. Lutz, the entire balance hereunder shall be distributed per stirpes to the then issue of my son, provided, however, that if any such issue is then under the age of thirty (30) years, his or her share shall be held for him or her under the terms of Section 5 below. 4. Generation Skippinq Tax Trust for Son and/or Dauqhter- In-Law. A separate GST Trust established for my son and after his death for my said daughter-in-law if she survives my son, or for my said daughter-in-law if my son predeceases me, as aforesaid, shall be administered and distributed as follows: (a) Income. The Trustee shall pay the net income from such separate trust at least quarterly to or for the benefit of my son or daughter-in-law, as the case may be, during his/her lifetime. (b) Principal. The Trustee shall from time to time pay such sums from the principal of such separate trust to or for the benefit of my son or my said daughter-in-law as may in the discretion of the Trustee seem proper for his/her support, maintenance and health care, and for the maintenance by him/her of the standard of living maintained by him/her during my lifetime. - 2 - (c) After Lifetime of Son and/or Dauqhter-In Law. If my son survives me, at his death, the Trustee shall continue the principal balance in such separate trust for the benefit of my said daughter-in-law if she is then living, under the same ,terms and conditions as applied to my son during his lifetime, and if my said daughter-in-law is not then living, or upon the death of my said daughter-in-law if she survives my son, the Trustee shall distribute the principal balance in such separate trust per stirpes to the issue of my son, provided, however, that if any such issue is then under the age of thirty (30) years, his/her share shall be held for him/her in a, or shall be added to an already existing, separate trust for him/her hereunder under the terms of Section 5 below. 5. Separate Trusts. The income and principal of a separate trust in which a share from eventual distribution of a GST Trust is held under Section 4 hereof, or a share is held under the terms of Section 3 hereof should my son and my said daughter-in-law not survive me, for a beneficiary pursuant to directions hereinabove made, shall be distributed as follows: (a) Income. The income shall be distributed at least quarterly to or for the benefit of the beneficiary. No payment shall be made under this Subsection which would discharge to any extent the legal obligation of any person for the support of the beneficiary. (b) Principal. The Trustee shall pay from the principal such sums to or for the benefit of any or all of the beneficiary and his or her issue as in the discretion of the Trustee seems proper for their support, maintenance, health care, and education, and such sums to or for the benefit of the beneficiary as in the discretion of the Trustee seems proper to help establish him or her in a business or profession or acquire or furnish a home for him or her, taking into account the reasonably anticipated needs and resources of the beneficiary and his or her issue, their income and estate tax brackets, the desirability of the transaction (if any)~ and the possible application of any generation-skipping tax. (c) Distribution of SeDarate Trust. (i) When such beneficiary shall have attained the age of thirty (30) years, the Trustee shall distribute to him or her at his or her written request the entire balance then held in his or her separate trust. - 3 - (ii) If such beneficiary should die before making proper request for the entire balance in his or her separate trust, then the entire balance in his or her separate trust shall at his or her death be distributed, outright or in trust, ~n such sums or proportions as such beneficiary may direct in his or her last will, expressly referring to his or her separate trust hereunder, but only among my issue; and to the extent that such beneficiary shall fail to exercise effectively his or her limited power of appointment hereunder, the aforementioned balance in his or her separate trust shall then be distributed per stirpes to his or her issue, or, if no such issue survive him or her, per stirpes to the issue of his or her parent who was a child or more remote descendant of myself, or, if no such issue survive him or her, per stirpes to the issue of his or her grandparent who was a child or more remote descendant of myself, if no such issue survive him or her, per stirpes to my issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this Section being added to such separate trust. (d) Disposition Upon Application of Rule Aqainst PerDetuities. Notwithstanding Subsection (c) above, if during the lifetime of a person for whom a separate trust under this Section was established the interest of such person therein becomes void under the applicable rule against perpetuities, then the balance in such separate trust shall then be distributed outright to such person. 6. Survival Clause. If any beneficiary hereunder should die within sixty (60) days after me, or within sixty (60) 'days after any other person the survival of whom determines his or her rights hereunder, then such beneficiary shall be deemed to have predeceased me or such other person for all purposes hereunder. 70 Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent by any Court: (a) To retain all or any part of the Property of the Settlor, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which the Settlor has an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be advisable so to do, notwithstanding that said property may not be of a character authorized by law. - 4 - (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash or other consideration or for such credit terms as they think proper, and upon such terms and for such prices as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (f) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (g) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine and for such periods as they think fit. ' - 5 - (h) To register any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (i) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (j) To engage in sales, leases, loans, and other transactions with the estate of the Settlor, the estate of her husband, or any trust established by either of them, even if they are also fiduciaries or beneficiaries thereof. (k) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reimbursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. (1) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights as they in their discretion think best. ' 8. Spendthrift Clause. No interest whether in income or principal, whether or not a remainder interest, and whether - 6 - vested or contingent, of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the.said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciary(s) for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of any type. 9. Facility of Payments for Minors or Incompetents. Any amounts which are payable or distributable hereunder to a minor or incompetent may, at the discretion of the fiduciary(s), be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 10. Taxes. Unless provided otherwise hereunder, estate, inheritance and succession taxes that may have been assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, whether or not on account of property passing hereunder, may on request of my personal representative and consent of the Trustee be paid out of the balance, if any, under Section 3 which remains after establishing the GST Trust, provided, however, that no such taxes shall be paid out of assets that are not includible in the federal gross estate of the Settlor. 11~ Miscellaneous. (a) AdoDtion. For all purposes hereof, any child of my son who is legally adopted by him shall be deemed a naturally born child of my son, and any issue of any such child shall be considered to be issue of myself. (b) Dauqhter-in-Law. For all purposes hereof, my daughter-in-law, Lois M. Lutz, shall be deemed to be deceased if ever the marriage of my son and my said daughter-in-law terminates other than because of the death of my son, or if during the lifetime of my son, my said daughter-in-law (for reasons which are not beyond her control, such as, but not limited to, ill health) does not continue to cohabit with my son for a period of twelve consecutive months. (c) Successor Trustee. While either James H. Lutz or Lois M. Lutz is a beneficiary of a trust established hereunder, for his or her benefit, he or she shall have the right, for - 7 - reasonable cause, to name a successor Trustee to the Trustee which is then serving, or, if there is no such cause, to name a successor Trustee to the Trustee which is then serving, but upon condition that such successor be a corporate fiduciary which maintains an office for the conduct of fiduciary business (i) within the state of the United States or province of Canada in which either James or Lois, as the case may be, then maintains his or her primary place of residence, or (ii) in Pennsylvania; provided, however, that such right to name a successor Trustee shall not be exercisable more often than one time during any five-year period. Further, if ever the ownership of a Trustee hereunder is changed such that majority control of such Trustee becomes owned by a different owner than was the owner when such Trustee became a Trustee hereunder, or, if ever any Trustee hereunder merges with a corporate fiduciary which is larger than such Trustee hereunder at the time of such merger, either James or Lois, as the case may be, thereafter may designate a successor Trustee for the trust established hereunder for his or her benefit because of such change of majority control, or because of such merger, but, again, upon condition that such successor be a corporate fiduciary which maintains an office for the conduct of fiduciary business (i) within the state of the United States or province of Canada in which either James or Lois, as the case may be, maintains his or her primary place of residence, or (ii) in Pennsylvania; provided, however, that such right to name a successor Trustee shall not be exercisable more often than one time during any five-year period. 12. Gender. Unless the context indicates otherwise, any use of either gender herein shall also include the other gender. 13. Law Governing. This instrument shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 14. Fiduciaries. I appoint my son, James H. Lutz, as Executor hereunder, and if ever he is unable or unwilling so to serve, or to continue so serving, I appoint Mellon Bank to serve in his place. I appoint Mellon Bank as the initial Trustee hereunder. My fiduciary(s) hereunder shall serve as guardian(s) of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the - 8 - power to make such appointment exists under the laws of Pennsylvania. No fiduciary named herein shall be required to furnisk bond or other security for the proper performance of his or its duties hereunder. IN WITNESS WHEREOF, I, BETTY HERSHEY LUTZ, herewith set my hand to this, my last Will, typewritten on ten (10) sheets of paper including the self-proving attestation clause and signatures of witnesses, this .~/~day of ~.-~. , 1991. HERSHEY~LUTZ ~ Witnessed: COMMONWEALTH OF PENNSYLVANIA : COUNTY OF ~ ,~'~/% ~ : SS: :/./C/:~,~,Y~-~-~-~,~ , and ~3~ ~ ???:::6~/ (the witnesses) , whose nam~ are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as her last will in the presence of the witnesses and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as witness and that to the best of his or her knowledge - 9 - the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS . TESTATRIX: WITNESS: Subscribed, sworn to and acknowledged before me by BETTY HERSHEY LUTZ. the testat,~,ix and subscribed ~n~,. sworn before me ~:D~ ~/. /?'~¢~( , the witnesse's'~ this .~/.E~ day of / Notary Public (SEAL) NO'I"~A~IAL S? Judith A. k!or,:jcm, ,~otarv Public Harrist:u,.-cj, ::, D~.:.:ihi~ ~ounty My Commission Expire~ Sept. 21, 1993 - 10 - EXHIBIT B NUMBER Mellon Bank Account Number Account Title Monday, June 09, 2003 254-000-3668 Betty H Lutz Date Opened: 03/25/1991 Principal Bal Int from Last as of DOD Posting to DOD $2,514.12 $0.36 Account Type: DD Account Bal YTD Iht to as of DOD DOD $2,514.48 $2.43 Page 2 of 2 NUMBER EXHIBIT C NUMBER SI]"iGLE-T,'I'FE ~ OF TRUST I, Betty Hershey Lutz, of Camp Hill, C~mberland County, Pennsylvania, hereby transfer to COMMONWEALTH NATIONAL BANK as trustee the property described in the annexed schedule to be held IN TRUST as follows: I. Lifetime Trust: During my lifetime my trustee shall invest and manage the property as a separate trust, and make distributions as follows: no Payments: As much, even if all, of the.net income and principal as I may from time to time direct in writing shall be paid either to me or as I may specify; Balance: Any remaining net income shall from time to time be accumulated and added to principal; however, C. Disability: If I am, in my trustee's opinion, disabled by advanced age, illness or other cause, as much of the net income and principal as my trustee may from time to time think desirable for my or my dependent's welfare, comfort, support or emergency needs shall be paid to either of us or applied directly for those purposes. II. Disposition at Death: Upon my death my trustee shall pay the then-remaining principal and any undistributed net income to certain beneficiaries I name on a supplemental beneficiary schedule. If that schedule is not accepted by my trustee or if the schedule is not in existence at my death the principal and income shall be paid to or in trust for such one or rmore persons or organizations on such terms as I may appoint by a will specifically referring to this power of appointment or, in default of appointment or insofar as it is not effective, to my personal representative for distribution as part of my estate. III. Rights Reserved: I reserve the following rights, each of which may be exercised whenever and as often as I may wish: To Add: The right to add to this trust with assets acceptable to B. To Revoke: The right by an Lns~t in writing - other than a will - to revoke or amend this deed and the trust hereunder in part or in whole. However, amendments must be approved by my trustee. Manaqement Provisions: I'authorize my trustee: Retain/Invest: To retain., and to invest in all forms of real and personal property, including cu,{~{~n trust funds, mutual funds and money market deposit accounts operated or offered by my corporate trustee or any affiliate of it, regardless of any limitations imposed by law on investments by trustees, or any principle of law concerning investment diversification; Be Compromise: To compromise claims and to abandon property which, in my trustee's opinion, has little or no value; Ce Borrow: To borrow from anyone, even if the lender is a trustee hereunder, and to pledge property as security for repayment of the funds borrowed; De Sell/Lease: To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales or leases; Capital Chanqes: To join in any merger, reorganization, voting- trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; Allocate: To allocate any property received or charge incurred to principal or income or partly to each, without regard to any law defining principal and income; and G. Distribute: To distribute in cash or in kind. These powers shall extend to all property at any time held by my trustee and shall continue in full force until the actual distribution of all such property. All powers, authorities, and discretion granted by this deed shall be in addition to those granted by law and shall be exercisable without court authorization. V. (kx~ensation: My corporate trustee shall receive compensation in accordance with its standard schedule of fees in effect while its services are performed. VI. situs and Gove~ Law: The situs of this deed shall be in Pennsylvania, and all questions as to the validity or effect of this deed or the administration of the trust hereunder shall be governed by the law of Pennsylvania. Betty H~=hey Lutz ~ ~ (SEAL) Witnesses: COUNTY OF : ss. public, personally ~ppeared Betty Hershey Lutz and in due form of law acknowledged the foregoing instrument to be his act and deed and desired the same to be recorded as such. Witness my hand and notarial seal the day and year aforesaid. The foregoing deed of t~.t ~ delivered, and is hereby accepted, in Pennsylvania, on ~ ~ ~ , 19~/ . COMMO~I,TH NATIONAL BANK S~ REFERRED TO IN THE ANNEXED DF~ OF TRUST / Betty Hershey Lutz, ~r TR07 TR39SS 2560BN LUTZ BETTY HERSHEY T/A AVAILABLE PRICE MARKETED LIST OF ASSETS 03/05/91 PAGE 1 256-0BN FACE 2 000 1 800 6 400 i 6OO 2 480 1 600 15 880 TITLE AMETEK INC ?£L JCM BORDEN INC ~ J COM EXXON CORP ~ J COM HERSHEY FOODS ~EL COM INTL BUSINESS MACH NY COM QUAKER OATS CO N J COM INVESTMENTS MATURITY RATE PRICE AGE MARKET 12.500 25,000.00 .640 0 35.125 63,225.00 1.060 0 54.875 351,200.00 2.680 0 39.750 63,600.00 .900 0 133.500 331,080.00 4.840 0 58.375 93,400.00 1.560 0 927,505.00 PRINCIPAL CASH 285,441.39 TR07 TR39SS 2560BN LUTZ BETTY HERSHEY T/A FACE TITLE FUND TOTAL AVAILABLE PRICE MARKETED LIST OF ASSETS 03/05/91 PAGE 2 256-0BN MATURITY RATE PRICE AGE MARKET 1,212,946,39 ESTIMATED ANNUAL INCOME FOR ACCOUNT: 54,287.69 NUMBER REVOCABLE TRUST ACCOUNT MELLON BANK ACCOUNT #10172560BN3 BETTY HERSHEY LUTZ Item Value at No~ Description Unit Value Date of Death 1 Cash $94,009.64 2 27,910.082 shares of Mellon National Short-Term 12.89 359,760.96 Municipal Bond Fund, CUSIP 58551X660 3 5,790.735 shares of Mellon PA Intermediate 13.025 75,424.32 Municipal Bond Fund, CUSIP 58551X678 4 3,200 shares of Hershey Foods Corp., CUSIP 65.4525 209,448.00 427866108 5 2,760 shares of Pepsico Inc., CUSIP 713448108 40.65 112,194.00 Accrued dividend on Item 5 414.00 6 1,593 shares of Mattel Inc., CUSIP 577081102 22.5475 35,918.17 7 25,600 shares of Exxon Mobil Corp., CUSIP 35.7225 914,496.00 30231G102 $1,801,665.09 {A492876:} 1 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of also known as Betty Hershey Lutz Mary Elizabeth Lutz , Deceased No. 2003-00275 Date of Death: March 23, 2003 Social Security No.198-36-1 529 James H. Lutz Personal Representative of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory, I verify that the statements made in this Inventory are true and correct, I understand that false statements herein are made subject to the penalties of 18 Pa, C,S, Section 4904 relating to unsworn falsification to authorities, Name of Attorney I.D. No.: Address: Elizabeth P. Mullaugh, Esquire 76397 McNEES WALLACE & NURICK LLC 100 Pine Street, PO Box 1166 Harrisburg, PA 17108-1166 Personal Representative: Dated: Telephone: 717-237-5243 Descdption Mellon Bank, Account #254-000-3668 + .36 accrued interest United States Treasury- Refund: 2002 US Individual Income Tax Return Ezra F. Hershey Trust under Will - Decedent was the income beneficiary of the trust created under her father's Will. Unpaid interest income.' Bethany Village Retirement Center - refund from final bill. Verizon - refund from final bill. Revocable Trust of Decedent (paid to estate) (Attach Additional Sheets if necessary) Value $2,514.48 2,400.00 22,297.55 1,776.00 6.41 1,801,665.09 Total: $1,830,659.53 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Cumberland County - Rev. 9/92) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003396 PARTHEMER MARK R ESQ 100 PINE STREET PO 1166 HARRISBURG, PA 17108 ........ fold ESTATE INFORMATION: SSN: 198-36-1529 FILE NUMBER: 2103-0275 DECEDENT NAME: LUTZ BETTY HERSHEY DATE OF PAYMENT: 12/31/2003 POSTMARK DATE: 1 2/30/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $80,832.31 REMARKS- SEAL TOTAL AMOUNT PAID: JAMES H LUTZ C/O MARK R PARTHEMER ESQUIRE CHECK# 1002 INITIALS: JA RECEIVED BY: $80,832.31 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX DTVTSTON DEPT. ZSO6D1 HARRISBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF DETERHZNATZON AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-illS3 EX AFP C01-03) DATE OZ-Zq-ZOOq ESTATE OF LUTZ DATE OF DEATH O3-Z3-ZO03 FILE NUMBER 21 03-0Z75 COUNTY CUMBERLAND ACN 201 BETTY H HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701S NOTE: To insure proper credi:t :to your accoun:t, submi:t :the upper portion of :this form wi:th your :tax paymen:t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES *~ REV-483 EX AFP (01-03) ~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF LUTZ BETTY H F'rLE N0.21 05-0275 ACN 201 DATE ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified Z. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Oiscount and/or Interest) q. Tote! Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: 80~852.31 .00 q0/767.57 80/832.3! .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID IZF PAID AFTER THIS DATE, SEE REVERSE S/DE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AN]) PEN. .00 TOTAL DUE .00 (IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REqUTRED ZF TOTAL DUE IS REFLECTED AS A "CREDTT" (CA), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR TNSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section Zl~O (b) of tha Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to tha Registar of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF #illS, AGENT. A refund of a tax credit amy be requested by complating an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Officas or from the Department's Z~-hour ansaering service for fo,as ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-3010 (TT only). Any party in interest not satisfied aith tha assessment of tax as shown on this notice amy object aithin sixty (60) days of receipt of this Notice by: --writtan protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 171ZB-IOZ1, --electing to have the matter detereinad at audit of the personal reprasentative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Oepartment of Revenua, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. 180601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6SOS. Sea page S of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-lEO1) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on tha total of tha tax and interast assessed, and not paid before January lB, 1996, fha first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notica. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Fade,al Estate Tax return becomes delinquent at the expiration of nine (093 months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Fedara! Estate Tax return becomes dalinquant at fha expiration of eighteen (18) months from tha date of death. Taxes which became dalinquent before January l, 1982 bear interast at the rata of six (6Z) percent per annum calculated at a daily rate af .00016fi. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which w111 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicabla intarest rates for 1981 through Z003 are: Interest Daily Interest Oaily Interest Daily Year Rate Factor Yea._._, Rate Factor Yea__.., Rate Factor 1982 lOX .OOOSq8 1987 91 .O00Zfi7 1999 72 .000191 1983 162 .000~38 1988-1991 llZ .000301 ZOOO 81 .OOOZ19 196q 112 .000301 199Z 92 .OOOZfi7 ZOO1 9X .OOOZfi7 1985 Z3Z .000356 1993-199~ 72 .000192 ZOOZ 6X .OOO16q 1986 102 .00027~ 1995-1998 92 .O00Zq7 2003 52 .000137 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DATL¥ TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interast calculation to fiftaan (15) days beyond the date of the assessaant. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES THHERZTANCE TAX DZVTSTON DEPT. 28D60! HARRTSBURG, PA 17128-0601 COMHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-lSd7 EX AFP (D1-05) ELIZABETH P MULLAUGH MCNEES ETAL PO BOX 1166 HBG .. ~ DATE 02-2q-ZOOq ~:u:~., ESTATE OF LUTZ DATE OF DEATH 03-23-2003 FILE NUMBER 21 03-0275 · UNTY CUMBERLAND FF[:] 27 P 1 'O NAC 1 0 1 BETTY H Amoun'lc Remi~cad MAKE CHECK PAYABLE AND REM/T PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LUTZ BETTY H FILE NO. 21 03-0275 ACN 101 DATE 02-2q-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~narshAp Interest (Schedule C) ($) q. Mar*gages/No,es Receivable (Schedule D) (q) 5. Cash/Bank Deposi~s/Misc. Personal Propar~y (Schedule E) (5) 6. Jointly Owned Proper*y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Cos~s/Misc. Expanses (Schedule H) (9) 10. Deb~s/Nor~gage Liabilities/Liens (Schedule I) (10) 11. To~al Deductions 12. Ne{ Value of Tax Ra~urn .00 .00 .00 .00 28/99q.qA, .00 NOTE: To insure proper cred1~ ~o your account, submi~ ~he upper por~ion of ~his fora wi~h your ~ax payment. 1/855~665.09 (8) 1,862,659.53 77,0ZZ.9q 1,029.61 {11} 78.052.55 {12) 1,78q,606.98 1~. lq. NOTE: ASSESSMENT OF TAX: 15. Amoun~ of L/ne lq a~ Spousal ra~a 16. Amoun~ of Line lq ~axable a~ Lineal/Class A ra~a 17. Amoun~ of Line lq a~ Sibling re~a 16. Aeoun~ of L~ne lq ~axabla a~ Collateral/Class B ra~a 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) Charitable/governmental Bequests; Non-elac~ed 9115 Trusts (Schedule J) (13) Ne~ Value of Es~a~e Subjac~ ~o Tax (lq) .00 1,78q,606.98 Zf an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 will re~lect ~lgures that include the total of ALL returns assessed to date. (1~) .00 x O0 = .00 (16) 1,779,606.98 x Oq5: 80,082.31 (17) .00 x 12 = .00 (18) 5,000.00 x 15 = 750.00 (19)= 80,832.31 DATE 12-30-2003 NUHBER CD003396 INTEREST/PEN PAID .00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-31-2003 AHOUNT PAID 80,832.31 TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL ~NTEREST. 80,832.31 .00 77.52 77.52 ( IF TOTAL DUE TS LESS THAN $1~ NO PAYHENT IS REItUTRED. IF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE= PAYMENT: REFUND (CR)= OBJECTIONS: ADMZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December lZ, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the CommonmeaZth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the lawful Class B (collateral) rata on any such future interest. To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S. Section 91qO). Detach the top portion of this Notice end submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund cf a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Zq-hour answering service for forms ordering: 1-800-361-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-3010 iTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt cf this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Zl, Harrisburg, PA 17118-1021, OR --etectJon to have the matter determined at audit oft he account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lEO1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacadent's death, a five percent (51) discount of the tax paid is allowed. The iSZ tax amnesty non-participation penalty is computed on the toter of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you wouId appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine [93 months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent par annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1962 through ZOO3 ara: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 1981 ZOZ .0005~8 1987 91 .0002q7 1999 7X .000191 1983 16Z .O00q38 1988-1991 111 .DO0301 ZOO0 BZ .000119 198q 111 .000301 1991 91 .O00Zq7 ZOO1 91 .O00Z~7 1985 132 .000356 1993-199q 72 .000191 ZOOZ 62 .00016~ 1986 iOZ .OOOZTq 1995-1998 91 .O00Zq7 Z003 SZ .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DEL'rNI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. McNees Wallace & Nurick,,c attorneys at law LEE ANN C. SHUPP DIRECT DIAL; (717) 237-5484 E-MA~L ADDRESS; LSHUPP~MWN.COM March 11, 2004 VIA CERTIFIED MAIL Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Betty H. Lutz, a/k/a Mary Elizabeth Lutz Date of Death: 3/23/03 Cumberland County No. 2003-00275 Our File No. 21661-0001 Ladies and Gentlemen: please find a check in the amount of $77.52 in payment:of tl~interest;iand Enclosed ~,'~ ~.~ penalties assessed against the above-referenced estate. :~':.~ ~ ...... Please do not hesitate to call if you have any questions Very truly yours, McNE~_~CE & NURICK LLC By ~n n~C.~h~ LCS/ds Enclosures c: James H. Lutz P.O. Box 1166 · 100 PINE STREET · HARRISBURG, PA 17108-1166 · TEL: 717.232.8000 · FAX: 717.237.5300 · WWW. MWN.COM HAZLETON, PA · STATE COLLEGE, PA · COLUMBUS, OH · WASHINGTON, DC BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. ZSO601 HARRZSBURG, PA 171Z8-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-15~7 EX AFP (01 ELIZABETH P MULLAUGH MCNEES ETAL PO BOX 1166 PA 17108 Cle Curt DATE 02-24-2004 .EStaTE OF LUTZ iiD/~£ OF DEATH 05-25-2005 Fi~.E NUHBER 21 05-0275 COUNTY CUHBERLAND BETTY Amoun'l:11'~''~'RIm'i~'(:ed I HAK~ CHECK PAYABLE AND REHZT PAYHENT TI REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~=?~=~--~--;~--~-~-~%~G-~T~-~-~-~?~-~&~%-~--~;~-%~ .............. McNees Wallace & Nurick attorneys at law HO. Box 1166 · 100 PINE STREET.' HARRISBURG, PA 17108-1166 7160 3901 9844 4445 2438 RETURN RECEIPT REQUESTED OFFICER OF THE REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PA 17013 I,,,llt,,,lll,,,,,,ll,,Ih,,ll,,,ll,lh,,,,,lihh,i,i,,,,ll CO"4MONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003674 PARTHEMER MARK R ESQ 100 PINE STREET PO 1166 HARRISBURG, PA 17108 ........ fold ESTATE INFORMATION: SSN: 198-36-1529 FILE NUMBER: 2103- 0275 DECEDENT NAME: LUTZ BETTY HERSHEY DATE OF PAYMENT: 03/15/2004 POSTMARK DATE: 03/1 2/2004 COUNTY: CUMBERLAND DATE OF DEATH: 03/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $77.52 iREMARKS: SEAL CHECK# 1006 TOTAL AMOUNT PAID' $77.52 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERTTANCE TAX DIVISION DEPT. 280601 HARRISBURG,, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '04 APR 26 ELIZABETH P MULLAUGH MCNEES ETAL PO BOX 1166 L~,' HB$ PA 171~~II~b~: REV-1607 EX AFP ~'"~' ~ DATE Oq-lZ-200q ESTATE OF LUTZ BETTY H DATE OF DEATH 05-25-2005 .~.FZLE~ NUMBER 21 03-0275 P1 .... "COUNTY CUMBERLAND ACN 101 Amount Remitted HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Jnsuro proper credit ko your account, submit the upper port,on of th~s form w/th your tax payment. CUT ALONG THIS L'rNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF LUTZ BETTY H FILE NO. 21 03-0275 ACN 101 DATE Oq-12-200q TMTS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHOWN BELOW ZS A SUNMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLICABLE., A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: OZ-Zq-ZOOq PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 80,832.31 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID .00 12-30-2003 03-1Z-ZO0~ CD003396 CDOO367q 77.52- 80,832.31 77.52 IF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgU/RED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), TOTAL TAX CREDZT 80,832.31 ~ALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FORM FOR TNSTRUCTTONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESTDENT DECEDENT make check or money order payable to: REGTSTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMHON#EALTH OF PENNSYLVANTA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices ar free the Department's Z4-hour answering service for fores ordering: 1-BOO-36Z-Z050~ services for taxpayers with specie1 hearing and / or speaking needs: 1-800-q47-SOZO (TT only). REPLY TO: guastions regarding errors contained on this notice should be addressed to: PA Department of Revenuej Bureau of Individual Taxesj ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg~ PA 1712B-0601~ phone (717) 787-6505. DISCOUNT: Zf any tax due ls paid within three (33 calendar months after the decedent's death, a five percent (SI) discount of the tax paid is aZlowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 1B~ 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months end one (1) day frae the date of death, to the date af payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6g) percent par annum calculated at a daily rate of .000164. All taxes which became deZinquant an and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .OOOS4B 1988-1991 llZ .O0030l ZOOl 9Z .000247 1983 16Z .000438 199Z 9Z .000Z47 ZOOZ 6Z .000164 198q llZ .000~01 1993-1994 7Z .O0019Z ZOO3 5Z .000137 1985 13Z .000356 1995-1998 9Z .000247 2004 4~ ,000110 1986 lOZ .000Z74 1999 7Z .OOO19Z 1987 9Z .000E47 ZOO0 8Z .OOOZZ9 --Interest is calculated as follows: /NTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DATLy TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calcuZated. BUREAU OF TNDTVTDUAL TAXES TNHERTTAHCE TAX DTVTSTON DEPT. ZS06DZ HARRTSBURO, PA 17128-0601 ELZZABETH P MULLAUGH MCNEES ETAL PO BOX 1166 HBG PA 17108 CONHONNEALTH OF PENNSYLVANTA DEPARTMENT OF REVENUE NOTTCE OF DETERMZNATZON AND ASSESSHENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER DATE O9-1q-200q ESTATE OF LUTZ DATE OF DEATH FZLE NUHBER 21 0:5-0275 COUNTY CUMBERLAND ACN 202 Amount; Rem ].'l:'l:ed REV-75; El( AFP (01-02) BETTY H MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGZSTER OF NZLLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~:his fore wiJ:h your ~ax payeen~. CUT ALONG THZS LTNE ~ RETAZN LONER PORTTON FOR YOUR FZLES ~ ~g-V-: ~ ~,- -g ~:- -gl~ ~- -~-5 ~'0'~ ~ ..... ;F~ - kb'f f ~g- -5 P- -~g ~g-E~ ik-~f i~-~ - ~1-~ ' Rg-s-g gg-~g ~l:r- ............................ OF PENNSYLVANTA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER #a ESTATE OF LUTZ BETTY H FZLE NO.Z1 05-0Z75 ACN Z0Z DATE 09-1q-Z00q ESTATE TAX DETERHZNAT'rON 1. Credit For S~ate Death Taxes as Verified Pennsylvania Inheritance Tax Assessed (Excluding Discoun~ and/or Interest) 5. Inheritance Tax Assessed by Other States or Territories of ~he United States CExcluding Discount and/or Interest) Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Es~a~e Tax Due TAX CREDITS: 80,8~2.$1 .00 q0,767.57 .00 PAYMENT RECEIPT DZSCOUNT (+) DATE NUMBER ZNTEREST/PEN PAZD (-) AMOUNT PAID ~ZF PAZD AFTER THZS DATE~ SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. TOTAL TAX CRED/T I , BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE (TF TOTAL DUE TS LESS THAN $1~ NO PAYMENT TS RE~UTRED TF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS.) .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfil1 the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 91fi0). Detach the top portion of this Notice and submit with your payment to thm Register of Nills printed en the reverse side. -- Make check or money order payable to: REGISTER OF #ILLS, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISiS). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering: [-800-361-Z050; services for taxpayers aith special hearing and/or speaking needs: [-800-~q7-3010 (TT only). Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty [60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Zl, Harrisburg, PA 17118-1011, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601, Phone (7[7) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-[SOl) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal tho tax and interest that has been assessed es indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1~ 198Z bear intermst at the rate of six (6Z) percent par annum calculated at a daily rate of .O0016q. A11 taxes which became delinquent on or after January 1, 1982 ail1 bear interest at a rate whlch will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable lnterest rates for 1981 through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005q8 1988-1991 llZ .000501 ZOO1 9Z .OOOZq7 1985 162 .000~38 1992 9Z .0002~7 ZOOZ 6Z .00016~ 198~ 112 .000301 1993-199q 7Z .000192 Z003 SZ .000137 1985 132 .000356 1995-1998 91 .O00Zq7 ZOOq ~Z .000110 1986 102 .O00Z7q 1999 72 .000192 1987 9Z .0002q7 2000 8Z .000119 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: BETTY H. LUTZ a/kJa MARY ELIZABETH LUTZ Date of Death: March 23. 2003 Cumberland County Admin No.: 2003-00275 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes X No_ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 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-L 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 Clerk of the Orphans' Court and may be attached to this report. t- C~~~ M cr&N ~ 100 Pine St., PO Box 1166 Harrisburg, PA 17108-1166 (717) 237-5243 ~ Date: February 8, 2005 ("') ~:'_~l I G c".oW' c,'"", roc Pe~oo.' R.p~,""".' J Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/02/2005 PARTHEMER MARK R ESQ 100 PINE STREET P 0 1166 HARRISBURG, PA 17108 RE: Estate of LUTZ BETTY HERSHEY File Number: 2003-00275 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 will become delinquent on: 3/23/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ (.I GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge vi