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Home My WebLink About03-0823PETITION FOR PROBATE and GRANT OF LETTERS Estate of ~xf~t/'l,4 ~e';Ov,~ De'4q No. also known as '~ ¥-a ~,, ~ £, £ o-JLta, t~ To: Deceased. Social Security No. ~ ~ ~' ~ / 2~ ~ ~/ / -/ ~ Register of Wills for the County of Ct~berland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executoq. in the last will of the above decedent, dated and codicil(s) dated ~ c~ ~ I ~ '~ '~ in the named ,19__ (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in ~ t~>e,d~a,,~ County, Pennsylvania, with hE-~, last family or p~rincipal residence at ~q' b~ t~ t~.A- ~ - (list street, number and muncipality) Decendent, years of age, died ~J g)~ '~0 ~ %~o~ '~ , 19. , then Except as follows, decedent did not marry~ wa~ not divorc~ ari~-~lid-~-0~--h~¢~-~-c'hil-d Corn or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Donna M. Otto, 1st Deputy 1-- NO. 21-2003-82~ Estate Of SYLVIA SEIDENBERG, A/K/A SYLVIA E.SEIDEN~RRC~. Deceased DECREE OF PROBATE AND GRANT OF LETTERS October 10th AND NOW the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated October 21st, 2002 described therein be admitted to probate and filed of record as the last will of . ~-:, A/K/A SYLVIA E. SEIDENBERG and Letters TEST/kl~NT/~Y l~X 20Q~in consideration of the petition on SYLVIA SEIDENBERG, IVlORTOl~,. i S~DElx~E~ are hereby granted to FEES Probate, Letters, Etc .......... $ 40.00 Short Certificates(1 ) .......... $ 3.00 ~.x-P~jes-(4).- $ 12.00' JCP $ 10.00 TOTAL __ S 65.00 Filed . .Oc..t.o.b.e..r..1.0.~.h, 2.0.Q3 .............. ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE MAILED LEITERS RI) ATTORNEY ON 10/10/03 (3) Orders and Tax papers mailed also. 21-2003-823 Last Will of SYLVIA SEIDENBERG I, SYLVIA SEIDENBERG, a resident of Cumberland County, Pennsylvania, declare that this is my will. I hereby revoke all of my previous wills and codicils. Article One Introductory Provisions Section 1. Marital Status I am currently married and my spouse's name is MORTON SE]DENBERG. All references to "my spouse" in my will are to him. Section 2. Children The names and birth dates of my children are: HARVEY A. SEIDENBERG, bom March 2, 1949 ROBERT S. SEIDENBERG, bom April 25, 1952 NANETTE S. KORN, bom June 29, 1955 JO S. RICKARD, bom January 7, 1961 All references to my children in my will are to this child, as well as any children subsequently bom to me, or legally adopted by me. Page 1 Article Two Appointment of My Personal Representative Section 1. Nomination of My Personal Representatives I appoint MORTON SEIDENBERG to be my personal representative. If MORTON SEIDENBERG cannot act, or is unwilling to act, I appoint the following successor personal representatives in the order in which their names appear: Harvey A. Seidenberg, then; George Rickard, if and only if, at the beginning of his agency he is married to my daughter and continues to be married to my daughter during the duration of his agency, then; Jo S. Rickard and Nanette S. Kom. Section 2. Waiver of Bond No bond or undertaking shall be required of any Personal Representative nominated in my will. Section 3. General Powers My Personal Representative shall have full authority to administer my estate under the laws of the State of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Pennsylvania Probate, Estates and Fiduciaries Code. Page 2 Article Three Disposition of My Property Section 1. Distribution to My Revocable Living Trust I give all of my property of whatever nature and kind, wherever located to my revocable living trust known as: MORTON SEIDENBERG, sole Trustee, or his successors in trust, under the SYLVIA SEIDENBERG LIVING TRUST, dated October 21, 2002, and any amendments thereto. Article Four Death Taxes Section 1. Definition of Death Taxes The term "death taxes" as used in my will shall mean all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death including penalties and interest by excluding the following. a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. Co Any federal or state tax imposed on a generation-skipping transfer as that term is defined in the federal tax laws unless the application tax statutes provide that the generation-skipping transfer tax is payable directly out of the assets of my gross estate. Page 3 Section 2. Payment of Death Taxes Pursuant to the terms of my revocable living trust all death taxes whether or not attributable to property inventoried in my probate estate shall be paid by the Trustee from that trust. However, if that trust does not exist at the time of my death or if the assets of that trust are insufficient to pay the death taxes in full, I direct my personal representative to pay any death taxes that cannot be paid by the trustee form the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this will. Notwithstanding any other provision in my trust all death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons receiving such property. Article Five General Provisions Section 1. No Contest Clause If any person or entity other than me singularly or in conjunction with any other person or entity, directly or indirectly contests in any court the validity of this will including any codicils thereto, the right of that person or entity to take any interest in my estate shall cease and that person or entity shall be deemed to have predeceased me. Section 2. Captions The captions of Articles, Sections and Paragraphs used in this will are for convenience of reference only, and shall have no significance in the construction or interpretation of this will. Section 3. Severability Should any of the provisions of my will be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this will, and all invalid provisions shall be wholly disregarded in interpreting this will. Page 4 Section 4. Governing Law This will shall be construed, regulated and governed by, and in accordance with, the laws of the State of Pennsylvania. I signed this, my last will, on this c>Q / day of ~""~ ~ ~ti~·~.'L , 2002. SYLVIA SEIDENBERG (5/ The foregoing Will was, on the day and year written above, published and declared by Sylvia Seidenberg in our presence to her Will. We, in her presence and at this request and in the presence of each other, have attested the same and have signed our names as attesting witnesses. We declare that at the time of our attestation of this Will Sylvia Seidenberg was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or constraint. Witness Address: Witness A~mss: Page 5 STATE OF PENNSYLVANIA ) ) SS: COUNTY OF CUMBERLAND ) We, Sylvia Seidenberg, ~A~,~cl-l.~_~km~s and ~nn~ C.h,~_ , the Testatrix and the witnesses, respectively, whose names are signed to the foregoing Will, having been sworn, declared to the undersigned officer that the Testatrix, in the presence of witnesses signed the instrument-as her last Will, that she signed, and that each of the witnesses, in the presence of the Testatrix and in the presence of each other, signed the Will as a witness. ~v] a/~ei~le~bekg,';r est atrix t,~] Witness /&ub.scribed and sworn before me by ,,qylvia Seidenberg the Testatrix, and by ~, ~. ~4, k~X and-~bhnn0._~. ~ , the witnesses on this~t day of Q30-. ,2002. NoOn, Public ' ' - My Commission Expires: NOTARIAL SEAL Elizabeth M. MacGee, Notary Public East Pennsboro Township, Coum'y of Cumberland My Commission Expires Dec. 8, 2003 Page 6 SYLVIA SEIDENBERG j. Michael Lucas, JD, CPA ATTORNEY-AT-LAW 150 Cherry Street Terre Haute, Indiana 47807 Name of Decedent: Date of Death: Will No. 4 7.,I CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on : Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Address ~q '~ (~~ ~ , '7/7' Telephone( ) ~::~:~/ "' [-~,,~(~ Capacity: [' Personal Representative Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 iNHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER COUNTY CODE YEAR NUMBER x E~]I. Original Return r-~4. Limited Estate r'--j 6. Decedent Died Testate (Attach copy of Will) i--'-]9. Litigation Proceeds Received [~2. Supplemental Return [~] 4a. Future Interest Compromise (date of death al~er 12-12-82) [-~i7. Decedent Maintained a Living Trust (Attach copy of Trust) E~10. Spousal Poverty Credit (date of death be~een 12-31-91 and NAME J. MICEAEL LUCAS, JD, CPA FIRM NAME (If Applicable) TELEPHONE NUMBER 812/232-8956 i'--'] 3. (date of death prior ~ 12-13-82) Remainder Return i---I. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes E~] 11. to tax 9113(A)IZttach Sch O) Election under Sec. COMPLETE MAILING ADDRESS J. MICHAEL LOC. AS, J-D., CPA 150 CHERRY STREET ~gR.RE BA171'E, IN 47807 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 (5) (Schedule E) 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) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) t OFFICIAL USE ONLY NONE '-' (7:: ~ NONE ~ - ,!::: .~ NONE '"~ NONE NONE NONE ,:~69256 7379 (8) ___269_256 NONE (11) 7379 (12) 261877 (13) 261877 (14) -0- 15. SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 (15) 16, Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) --O-- Z ~U ~3 Z 0 UJ 0 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Z SEIDENBERG, SYLVIA 088 - 12 - 9119 l'~ DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH {MM-OD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ILl 7/20/03 5/1/24 REGISTER OF WILLS iii (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER SEIDENEERG, MORTON Decedent's COmplete Address: STREET ADDRESS 69 DEWALT DRTVE CITY STATE ZiP MECBANIC SBITRG PA 17050-1724 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) -o- Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on. Page 1 Line 20 to request a refund (4) 5. If Line'1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE, Make Check Payable to: REGISTER OF WILLS, AGENT (5) -O- (5A) (5B) -~-O- PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS O 69 DEWALT DRIVE, MECBANICSBURG, PA 17050-1724 SIGNATURE OF PREPARER OTHER THAN REPR~F..~ENTATIVE DATE .- ADDRESS 150 Cherry Street, Terre Haute, IN 47807 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. §9116 la) (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 la) (1.1) (ii)i 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 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 paren 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 a individual who has at least one parent in common with the decedent, whether by blood or adoption. 1510 EX+{1-97) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFEES & MISC. NON-PROBATE PROPERTY ESTATE OF S'Y].VI.A SEIDENBERG FILE NUMBER 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. DESCRIPTION OF PROPERTY % OF ITEM INCLUDETHENAMEOFTHETRANSFEREE, THEIRRELATIONSHIPTODECEDENTANDTHE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE ATTACH A COPY OF THE DEED FOR REAL ESTATE. NUMBER VALUE OF ASSET INTEREST I~EAP._~CASLE) 1. HOUSE dlqD LAND AT 69 D~'H~/A.LT DRIVE, MECH-'axlqlCSBIJR. G, PA (SEE ATTACHED dlqdl.YS I S) 194,000 194,000 2 M]EP, RILL LYlqC'H BP, OK]ERAGE ACCOUIq']~ No. 872-43362 (SEE ATTACHED) 66,097 66,097 3 VANGUARI) ',4LLINGTON l~'UlqU, IN3/ESTOR SHJLRJES dggOUlq']~ {800094522 - 349.969 S~S @ $26.17 9,159 9,159 TOTAL (Also enter on line 7, Recapitulation) $ 269.256 (If more space is needed, insert additional sheets of the same size) REV-1511EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT SCHEBULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER S~/LVIA SEIDENBERG Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 5, 6. 7. FUNERAL EXPENSES: R~ESE YtI~ flOE · TNC. ROI~F..RGER tvl~OR. IA~S ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Secudty Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees State Zip 4,719 2,595 65 TOTAL (Also enter on line 9, Recapitulation) $ 7,379 (If more space is needed, insert additional sheets of the same size) R,EV-1513 EX+ (9-00,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER SYLVIA SEIDEI~BERG . RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY BO Not List Trustee(s) OF ESTATE I 1. II 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV~1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE SEIDEI~BERG IRREVOCABLE TRUS~ A B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 261,877 (If more space is needed, insert additional sheets of the same size) 261,877 AMENDMENT TO THE MORTON SEIDENBERG AND SYLVIA SEIDENBERG JOINT REVOCABLE TRUST ..DATED FEBRUARY 28, 199~. THIS AMENDMENT to the Morton Seidenberg and Sylvia Seidenberg Joint Revocable Trust dated February 28, 1992, is by and between Morton Seidenberg and Sylvia Seidenberg as "Settlors" and Morton Seidenberg and Sylvia Seidenberg as "Trustees". follows: (A) WITNESSETH THAT: Article I (C) of said Trust is hereby deleted in its entirety. In its place new Article I (C) is as ARTICLE I (C) In the event of the death of one of the Settlors, the Credit Shelter Trust ("Trust A") hereinafter created shall be irrevocable. With respect to the remainder of the Trusted assets ("Trust B") the surviving Settlor, by signed instrument delivered to the Trustee during his or her lifetime, may revoke this Agreement in whole or in part and amend it from time to time in any respect. Therefore, the surviving Settlor shall have complete control over the trusted assets not forming a part of the Credit Shelter Trust. (B) follows: Article II (D) of said Trust is hereby deleted in its entirety. In its place new Article II (D) is as ARTICLE II (D) (1) Upon the death of the first Settlor to die, and after satisfaction of all debt and tax obligation, the Trustee shall retain as the Decedent's Trust cash and property or any combination thereof, having value in an amount equal to the Federal Unified Estate and Gift Tax Exemption equivalent (presently $600,000) reduced by any utilization of the Federal Unified Estate and Gift Tax Exemption by the deceased Settlor during his or her lifetime. All assets in excess of said exemption shall comprise the surviving Settlor's Trust. The deceased Settlor's Trust shall be known as "Trust A" and the surviving Settlor's Trust sha!l as "Trust B". (D) (2) Decedent's Trust A shall be irrevocable and the Trustee shall distribute all of the income to the surviving Settlor not less frequently than quarterly. Further, the Trustee may make limited discretionmy disthbutions of the principal of Trust A as in the Trustee's sole discretion shall be necessary or advisable from tm~e to time for the medical care and comfortable maintenance of the surviving spouse. Provided, however, such distributions of principal shall occur only if all other assets available to the surviving Settlor have been exhausted. (D) (3) Upon the death of the surviving Settlor, the Trustee shall distribute Trust A to the Settlor's children Harvey A. Seidenberg, Robert Seidenberg, Jo C. Rickard and Nanette Seidenberg Korn, share and share alike, per stirpes. (D) (4) Surviving Settlor's Trust B shall consist of the balance of the trusted assets not forming a part of Trust A. The Trustee shall select the assets to form Trust A and non- productive assets shall be allocated to Trust B. (D) (5) The Surviving Settlor shall have complete and unfettered control over Trust B. Upon the death of the Surviving Settlor, and after satisfaction of all debt and tax obhgation, the Trustee shall disthbute Trust B to the Settlor's children, share and share alike. In the event any of the Settlors' children shall predecease Settlors and leave no lawful issue, then the survimg child or children shall take equally the share such deceased child would have taken had such child survived th6 Settlors. If, however, any child so predeceasing Settlors shall leave lawful issue, such issue shall take by representation and per stirpes between them the share which his or her parent would have taken had such parent survived Settlors. Settlors declare their children presently to be Harvey A. Seidenberg, Robert Seidenberg, Jo C. Rickard and Nanette Seidenberg Kom. (c) follows: Article Ill (E) of said Trust is hereby deleted in its entirety. In its place new Article III (E) is as ARTICLE III (E) At such time as both thc Scttlors shall die, resign, be determined mentally incompetent as provided herein, be otherwise removed or disqualified, or fail or refuse to act as Trustee, thru they hereby appoint Harvey A. Scidenberg, Jo C. Rickard and Nanette Seidenberg Kom as Successor Co-Trustees. If any Successor Trustee dies, resigns or is unable or unwilling to act as Trustee thc Alternate Trustee shall bc Robert Seidenbcrg. Successor Co°Trustees shall act in concert and not individually. Provided, however, if more than one of them dies, resigns or is unable or unwilling to act as Trustee, then the remaining Successor Trustees or Trustee may act for this Trust. In all other respects the Morton Seidenberg and Sylvia Seidenberg Joint Revocable Trust dated February 28, 1992, is ratified, republished and confu'med. WITNESS WHEREOF the undersigned has executed this AMENDMENT this :r_~ day of ~-'//:-/ , 199 SETTLORS: Morton Seidenberg TRUSTEES: Morton Seidenberg ~ylvia Seidenberg ' ' ,ff STATE OF PENNSYLVANIA ) ) SS: COUNTY OF ~_ft,qt[~rlb,a'.t3 · ) Before me, a Notary Public in and for said county and state personally appeared Morion Seidenberg and Sylvia Seidenberg, husband and wife, known to me to be Morton Seidenberg and Sylvia Seidenberg and who upon oath acknowledged the execution of the above and foregoing AMENDMENT, and who, liaving been duly sworn under the penalties of perjury, stated that the facts and matters therein set forth are true and correct. W1TNESS my hand, and notarial seal this /'..~ dayof ~J,q-/v'r/,q ."-x./ ,199~ Signalur¢ Printed My Commission Expires: :c, co My County of Residence: MORTON SEIDENBERG AND SYLVIA SEIDENBERG JOINT REVOCABLE TRUST THIS REVOCABLE TRUST AGREEMENT is made this '~ ~ ~/~ ~-~ , . -- dan of Cum~erland-Co~, 1992, by and between Morton Seidenberg, of State of Pennsylvania, and Sylvia Seidenberg, of Cumberland County, State of Pennsylvania hush hereinafter called "Settlors .... ~ ...... ' and and wife, , ~u ~r~on Seidenberg and Sylvia Seidenberg (or their successor), hereinafter referred to as the "Co-Trustees-. ~ WITNES SETH; The Settlors jointly have delivered to the Co-Trustees the sum of one dollar (1.00), and any other property as itemized in SCHEDULE "A" attached hereto, as the initial corpus of said Trust, receipt of which the Co-Trustees hereby acknowledge. The Co- Trustees agree to hold such property and any other property which the Co-Trustees may, pursuant to the provisions of this agreement, at any time hereafter hold or acquire for the purposes and on the terms set forth herein. As .Co-Trustees, Settlors have the.powers and discretions set forth in the trust laws of the State of Pennsylvania, all of which may be exercised without authorization by any court. The Successor Co-Trustees shall have the same powers. Schedule B is attached hereto and £mcorporated by reference. The property which the Co-Trustees have received and any other property which the Co-Trustees may receive shall be administered as follows: ARTICLE I (A). Any person may, at any time and from time to time, transfer property (including, but not limited to, the proceeds of life insurance which are payable to the Co-Trustees), which is acceptable to the Co-Trustees, to the Trust Estate, by deed, assignment, bequest, or devise, and if so added, all such additions shall be subject to the provisions of this Trust Agreement. (B). The Settlors acting jointly may, by signed instrument delivered to the Co-Trustee, revoke this Agreement in whole or in part and amend it from time to time in any respect. No amendment changing the powers, duties, or compensation of the Co-Trustees shall be effective unless approved in writing by the Co-Trustees. (c). In the event of.one of the deaths of the Settlors, the surviving Settlor may revoke this Agreement in whole or part and · amend it from time to time in any respect. Therefore, the surviving Settlor shall have complete control over these assets to dispose of the same as he or she deems best. No amendment changing the powers, duties, or compensation of the Trustee shall be effective unless approved in writing by such Trustee. ARTICLE II them, (~e During the lives of the Settlors and the survivor of Co-Trustee shall pay all the net income of the Trust Estate and such portions of the principal as the Settlors may from time to time direct in writing, to the Settlors or otherwise as they, or the survivor of them, may direct in writing. (B). If the Settlors should at any time request less than the annual net income of the Trust to be distributed to them, any such undistributed net income which is not disposed of by the terms of this Paragraph shall be added to the principal of the Trust at the end of each year. (C). In the event of an apparent incompetency of the Settlor, Morton Seidenberg, the Settlor, Morton Seidenberg may be declared incompetent for the sake of this Trust by the majority of Sylvia Seidenberg, Harvey A. Seidenberg, Robert Seidenberg, Nannette Korn, Jo C. RiCk&rd an4 the Morton Seidenberg family physician, which determination shall be set out in writing and delivered to the Co- Trustees. The Co-Trustees may use or apply so much of the net income and any portion of the principal or all of the principal for the support, maintenance, and welfare of said Settlor or make the payments directly to such Settlor, the duly qualified legal representative of the Settlor, or by making payments directly for the use and benefit of such Settlor in order that the Settlor might maintain the standard of living to which he has become accustomed. (C)(2). In the event of an apparent incompetency of the Settlor, Sylvia Seidenberg, the Settlor, Sylvia Seidenberg may be declared incompetent for the sake of this Trust by the majority of Morton Seidenberg, Harvey A. Seidenberg, Robert Seidenberg, Nannette Korn, Jo C. Rickard and the Sylvia Seidenberg family physician, which determination shall be set out in writing and delivered to the Co-Trustees. The Co-Trustees may use or apply so much of the net income and any portion of the principal or all of the principal for the support, maintenance, and welfare of said Settlor or make the payments directly to such Settlor, the duly qualified legal representative of the Settlor, or by making payments directly for the use and benefit of such Settlor in order that the Settlor might maintain the standard of living to which she has become accustomed. ' (D). Upon the death of both Settlors, and after satisfaction of all debt and tax obligations, the Co-Trustees shall distribute all of the Trust Estate, including any additions thereto to the children of the Settlors, share and share alike. In the event any of the Settlors' children predecease the Settlors leaving no lawful issue, then the surviving child or children shall take equally the share such deceased child would have taken had such child survived the Settlors. If, however, any child so predeceasing Settlors shall leave issue, such issue shall take, by representation and per stirpes between them the share which his or her parent would have taken had such parent survived Settlors. Settlors declare their children to be Harvey A. Seidmnberg, Robert Seidenberg, Nannette (Seidenberg) Korn and Jo C. (Seidenberg) Rickard. (E). After'distribution as herein provided, this Trust shall .terminate. Provided, however, in the event any beneficiary hereunder shall not have attained the age of twenty five (25) years, this Trust shall continue with respect to such beneficiary,s share until he or she shall attain the age of twenty five (25) years. When each such beneficiary shall have attained the age of twenty five (25) years, this Trust shall terminate as to such beneficiary and the Co-Trustees shall thereupon pay or distribute to such beneficiary his or her share in this Trust together with any accumulations attributable thereto. ARTICLE III (A). The Co-Trustees (and each Successor Co-Trustee) of the Trust, which is established under this Trust Agreement, have the general power to deal with any property, real or personal, as freely as the Settlors might in the handling of their own affairs. In addition to the powers conferred by law, such general power may be exercised independently and without the prior or subsequent approval of any court of judicial authority, and no person who deals with the Co-Trustees shall be required to inquire into the propriety of any of the Co-Trustees, actions, nor shall any person who transfers money or other property to the Co-Trustees be required to see to the application of such money or other property. However, notwithstanding any other provision in this or in any other Article in this Trust Agreement, no general or specific power which is granted by law or in this or in any other Article in this Trust Agreement may be exercised in such a manner so as to disqualify any transfers for the estate tax martial deduction. Further, notwithstanding any other provisions in this or in any other Article in this Trust Agreement, no restriction or limitation or other type of provision which is stated in this or in any other Article in this Trust Agreement shall be applicable in any manner t.o the powers or interest of the Co-Trustees or to the interests of any other person so as to disqualify any transfers for the estate tax marital deduction. Further, in acquiring, investing, reinvesting, exchanging, retaining, selling, and managing the Trust Estate, the Co-Trustees shall exercise the judgement and care under the circumstances then prevailing which individuals of prudence, discretion, and intelligence in the management of their own affairs, not in regard to speculation, but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital. Within the limitations of the foregoing standards, the Co-Trustees are authorized to acquire and retain every kind of property (real, personal, or mixed) and every kind of investment (including, but not limited to, bonds, debentures, and other corporate obligations, common or preferred shares, and real estate mortgages which individual of prudence, discretion, and intelligence acquire or retain for their own account). And, within the limitations of the foregoing standard, the Co-Trustees are authorized to retain property properly acquired, without limitation as to time and without regard to the suitability of the property for original purchase.' (B). Notwithstanding any other provision of a prior Article, during the minority or incapacity of any beneficiary (other than the Settlors) to whom or for whom all or any portion of the Trust Estate which is established under this Trust Agreement, is authorized or directed to be distributed, the Co-Trustees may distribute such Trust Estate in any one (1) or more of the following ways= directly to such beneficiary; to the guardian of the person or of the property of such beneficiary; to a relative of such beneficiary upon the agreement of such relative to spend such trust Estate solely for the support, maintenance, health, or education of such beneficiary. (C). Notwithstanding any Other provision of a prior Article, no interest (including, but not limited to, any interest in future income or principal) of any beneficiary in the Trust Estate, which is established under'this Trust Agreement, shall be subject to any attachment or encumberment, nor to the claims of any creditor, and no such interest may be transferred, assigned, anticipated, pledged, sold, alienated, encumbered or otherwise disposed of either voluntarily or involuntarily. (D). To the extent that any such requirement may be legally waived, no Co-Trustees shall ever be required: to give any bond as a Co-Trustee; to qualify before, or be appointed by any court; or, .to obtain the order or approval of any court in the exercise of any power or discretion which is granted to the Co-Trustees under the provisions of this Agreement, although the Co-Trustees may do so, in their sole discretion. Further, the Co-Trustees are relieved from any requirements as to routine court accountings which may now or hereafter be required by law in any jurisdiction, although the Co-Trustees ares obtaining judicial approval of the Co-Trustees, accounting. (E). At such time as both of the Settlors shall resign, be determined mentally incompetent as provided herein, die, be otherwise removed or disqualified, or fail or refuse to act as Trustee, then they hereby appoint Harvey A. Seidenberg and Jo C. Rickard as First Successor Co-Trustees. At such time as either Co-Trustee shall die, resign, or fail or refuse to act as Trustee, then the First Alternate Successor Co-Trustee shall be Nannette (Seidenberg) Korn. If Nannette Korn dies, resigns, fails or refuses to act as Co-Trustee the Second Alternate Successor Co- Trustee shall be Robert Seidenberg. Successor Co-Trustee shall act in concert and no~ individually. (F). Said Suocessor Co-Tru,~tees shall serve as Successor Co- Trustees only in the event his o>- her predecessor fails or refuses to act. (G). A~.y Succes&(,r Co-~rustee shall accept without examination or review, the accounts rendered and the property delivered by or for a predec.~ss~r Co-Trustee, without incurring any liability er responsibilit}, f'~.So doing. (H). :Each Successor :~o-Trustee shall have all of the titles, powers, ~'~d obligations of the Co-Trustee succeeded, without the necessi~.y of any conveyan~ or transfer. Each successor Co-Trustee shall not be liable or ~esponsible in any way for any acts or default~ of any predecessor Co-Trustee, nor for any loss or expense from or occasioned by ~nything done or neglected to be done by any predecessor Co-Trust~.~z, but such successor Co-Trustee shall be liable only for his own acts and defaults in respect to the property actually received by it as such Co-Trustee. (I). This Trust Agreement contains the entire Trust Agreement between the Settlers and Settlors agree this Trust Agreement may not be changed o~lly, but may be changed by a written agreement. (J). This instrument and the disposition hereunder shall be construed and regulated and their validity and effect shall be determined bT' the law of the State of Pennsylvania. IN ~2T~ESS WHEREOF, the parties have executed this Trust agreement the day and year first above written and the Settlors have for better identification initialed each prior page. CO-TRUSTEES: Morton Seidenberg ~ 'Syl~i~ Seideaberg ' d'- FIRST SUCCESSOR CO-TRUSTEE: Dated: Dated: Harvey A. Seidenb~ FIRST ALTERNATE SUCCESSOR TRUSTEE: SECOND ALTERNATE SUCCESSOR TRUST.E~. / ~ Dated: [')~/;~Q~/C?<~ . Robert Seiaehberg /~/ State of ) SS County of C~'~..~_°=rland ) Before me, the undersigned, a Notary Public duly commissioned and acting in and for the said County and State, on this day personally appeared Morton Seidenberg and Sylvia Seidenberg, known to me to be the persons whose names are subscribed to the foregoing instrument, and stated that they executed the same for the purposes and consideration therein expressed. ~ Given under my hand and official seal this ~.br'%l,G~'U , 1992. day of ~dtary Public My Commission Expires: My C.ounty of Residence: (SEAL) SCHEDULE "A" FORMING PART OF THE MORTON SEIDENBERG SYLVIA SEIDENBERG JOINT REVOCABLE TRUST DATED :~,~¢~,,~" /?q~ Page 1 ONE DOLLAR To designate your Trust as owner of any property, you would use the following: Morton Seidenberg and Sylvia Seidenberg, as Co-Trustees, or the Successor Co-Trustees, under the SEIDENBERG Joint Revocable Trust dated ~~ ~.ft~ t~9~ and any amendments thereof. /SylVia Sei~enberg ~' SCHEDULE "B" FORMING PART OF THE MORTON SEIDENBERG A~D SYLVIA SEIDENBERG ~OINT REVOCABLE TRUST Page I ~Decial Instructionq Dated: Morton S eidenber~ /SylVia Seid{nb-~g /J-~< Note: Sign Schedule B and date the day of its completion. Then, should you wish to change or cancel your special instructions, mark this Schedule "B": "Only this Schedule "B" void this . day of ., nd sign again. Write a new SchedUle "B" with any new special bequests, sign and date. ~-~6-®4 19:~4 SEIDE~BERG CLU and ~$$0CI~TE$ ID=81228277~? jAcK GAUGHEN R£A[TORE R A' Mechanicsburg Office 101 Old Schoolhouse Lane Mechanicsburg, PA 17055 (7]7) 697-4673 (717} 697-0822 FAX February 18, 2004 Dear Mr. Seidenberg; I have completed a competitive market analysis for you as requested. This analysis has not been performed in accordance with the Uniform Standards of Professional Appraisal Practice which requires valuers to act as unbiased, disinterested third parties with impartial~ ity, objectivity and independence and without accommodation of personal interest. It is not to be construed as an appraisal and may not be used as such for any purpose. The comparables used to determine value are enclosed. I based my search on style, homes on large lots, Cumberland Valley School District and the age of the properties. In my opinion the suggested price range for you home would be $I91,000 to $194,000. Please call me if you should have questions or you would like additional information. Sincerely, ludy Robbins Sales Associate Inde~ndently Owned And Operated By NRT Incorporated www,jgr, com 18:59 SEIDENBERG CLU and ASSOCIATES ID~81223277~7 P,~2 83-86-84 18:59 SEIDENBERG CLU and ASSOCIATES ID=8122~27787 P~gc I of 2 Status Sold Type Detached SO; ]ACK GAUGH£N ERA-GAUG3 14 OAK RIDGE DR City CARUSLE CLD: 8/31/2001 Area 6 Nun Middlesex SubdivisionlRON STONE P,[DGE Dir TRZNDLE ROAD R/HICKORY L/OAK RD. 0 llnc: Conventional Sch Dist Cumberlnd LP$ ~ SP$ $197,000 County Cumber Tot Sq Ft Above 2251 Lot Dim 196X172Xi96X183 Design Traditional Bsmt Full # Br 4 # Bth: F2 Level Bth: F Room Lvl Dim LR Level [ 15X24.5 DR Level ! 15Xl1.5 FR Level i 23.5X12 DEN KIT Level I 15X11.5 OR 1Foyer OR 2 OR 3 H 2 H Room Lvl Dim NBR Level 2 17X12.5 BR1 BR2 Level 2 13X13 BR3 Level 2 12.SX19 BR4 Level 2 13.5X9 Square Ft Source Public Records Square Feet Below Acres 0.80 Year Built +/- 1968 Style 2 Story Const Frame Ext P_ar.~n~r Garage, Attached, Pay ' ' # FP 2 rax 2412 Year 00/01 Possession SETT ~0ndo Fee Appl Range, Microwave, Dishwasher, Disposal, Water Soft~ Misc. Roor~ Cool Heat Pump Heat Electric, Other Aux Heat Wt Swr Septic, Well Ext Feature Deck, Storm Windows, Exist, Other Equip Smoke Detectors, Garage Door Opener Dinin9 STORYBOOK SETI~NG & TLC MAKE THIS PROPERTY A BUYER'S RARE OPPORTUNrI'Y. WOODED SC lTING WITH ABUNDANT W[LDUFE. SCREEN PORCH, PATIO, FULL EXPOSED LL, STORAGE UNDER GARAGE, 2 FTREPLACES, KTTCHEN WTrH W/NDOw POPULAR FLOOR PLAN, ALL WINDOW TREATMENTS, ABUNDANT FINISHED AREA IN EXPOSED BASEMENT. WONT LAST. S SHO: Call List Office SAC 3 BAC 3 LA 3OYCE SEALOVER LA 2 KE[TH SEALOVER LA3 LBX CPLB LO ]ACK GAUGHEN ERA-GAUG3 Office(717); OAC 0 TLC LT Exclusive Right (717) 732-6667 OW SLEP (717) 612-5155 Virtual Tour Information provided is deemed reliable but not guaranteed. http://cpml.fnismls.com~aragort/search/CustomLayout aspgview=29&layout id=711 &Lis 2/18/2004 18:59 SEIDENBERG CLU and ASSOCIATES ID=81223277G? P.G4 Paragon Reports Page Piclure MLS # Class Price ~dr~ss State Status I1 il ........ i1 h '10066471 ..........100792,08 [1001M'062 ................ ]10088724 ......... Residential/Farm "' Residential/Farm ..... I~esidentiaFFarm ............ IResidentiai)Farm ' De~ached ........ Detached .............. JD~tached .................... IDetached .......... 6 ............ ~ .......... :;.':'"i~ ........................... I~ .................. ~.)7,ooo .......... $~9~.~.00 ............. "l~-3:~0 ................. l$2o8.oo'o' .................. 14'OAK RIDGE DR.. [" ' 17 BARE RD J8 oAK-~i'i~i~'R~) ..............1~5'Hickol~"~d~'" CAR. LJ,S.LE ........... ~ECHANiCSB'URG ......... I ._C.~.I~I-iSI~E ............. JCarlisle .......... v* ~^ ....""'" . '1 I'~X ................... IP^ ................. 17013 17050 p~O~3 ............ h70~3 " ~,~ ~.~."'.. '.. ... .... 'l~<~ ....... :::... ':: ...... l~" ....".. Picture MLS # Class type Address City State' ' z4; ".".':.': ...... ..".'.'. ....... '.'.".' $1a~us 8 [ Empty ] II Empty ] ........... 10084976 Empty J ..... I[ .Empty. ) .... Resldentia. llF. arm Empty ] ...... j( Empty ]. ................ ' Detached ...... Empty ] I[ Empty ] ~ ~'"ptY ] ..... ..." .:i~.~Pty').:'.:'.L'_-:'-::.:_:_ '." $209,900 Emptyi ..__ I[-.E..mply.[ ................. : -' 448 BERNHEISEL .B.~iDG Empty. ] .... i." ' . .... Ii. Empty ] CARL)S!:E ............Empty] .............. l{EmPty-] ...................... 170:13 .................. ':':"'": '" [ Emp!y.] ........... I( ~,~6~-i-'- Emp~j ! Empty'] ....... Empty ] ......... EmPty ] ......... Empty ]::'. ...... [Empty·:). Empty } Empty,.] .......... [.E,.~p~.! ........ Empty ] [ E~e,~'i"'__:'/:: ............ http://cpml.fnismls.cqm/Paragon/Search/PrintReports.asr)x?r)e=m ? /~ ./')nn. 0a-06-04 19:00 SEIDENBERG CLU and ASSOCIATES ID=8122327707 P Page 1 of 2 Status Sold Type D=Lached City CARLISLE LP$ $209,900 SO: THE HOMESTEAD GROUP REALTOR CLD: 2/27/2003 .~ MT 91 Finc: Conventional SP$ $203,000 8 OAK RIDGE RD Area 6 .,1~.084o62 Hun Middlesex SubdivisionIRONSTONE RIDGE Sch Dist Cumberlnd Dir TRUNDLE RD.(RT641) TO HICKORY RD.~ T/RTO BIRCH, T/L TO OAK RIDGE County Cumber Tot Sci Ft Above 3269 Square Ft Source Public Records Lot Dim Acres 0.82 Year Built +/- 1963 Design Traditional Style 2 Story Const Frame Bsm.t Exposed/Walkout~ Fullt Partia. lly Rni: Parking 2 Car Garage, Intecjral ' # Br 4 # Bth: F3 H 1 # FP 0 Tax' 2710 Year Level Bth: F H Condo, Fee Room Lvl Dim Room Lvl Dim Appl Range ' LR Level I [3X22 MBR Level 2 14X14 Misc. Room.Family Room, Laundry Room, Office/Computer DRLevet ! llXi4 BR! Cool Central Air FR Level t 20X16 BR2 Level 2 11X[3 Heat Hot Water, Oil, Other DEN Level I 12X16 BR3 Level 2 11X!3 Aux Heat KIT Level I [2Xlq BR4 Level 2 !0X12 t/Vt Swr Septic, Well OR [Other Level ! [3X20 Ext Feature Deck OR 2 Equip Whirlpool Tub, Ceiling Fan OR 3 Dining Formal Dining Room ' SPACIOUS IRONSTONE RIDGE HOME iN A LOVELY WOODED $1:i I triG. HONE WAS HANDIcAP MODIFIED IN '96 & WOULD AS IN HOHE OFFICE OR IN-LAW QUARTERS. TILTWINOOWS THROUGHOUT, NEW WELL PUMP, ROOF NEW IH ~J6, UPGRAI ELECTRIC. SPA/EXERCISE ROOH HAS BUILT IN 3ACUZZI. A HUST SEE PROPERTY! Square Feet Below Ext Aluminum, Brick, O 02-03 Possession SHO: Call List: Office LBX CPr4L SAC 0 BAC 3. OAC TLC LA MITCHELL $ GELBAUGH (717) 249-68~5 LA2 LA3 LO RE/MAX STERLING ASSOCI~ Office(717); LT Exclusive Right OW HAHPSON Virtual Tour Information provided Is deemed reliable but not guaranteed. http://cpml.fnismls.com/Paragon/search/CustomLayout, asp?view=29&layout_id=711 &Lis.,. 2/18/2004 ~)8-86-84 19:88 SEIDEIqBERG CLU and ASSOCIATES .Listing Custom Detail ID=81223277~7 P.86 Status Sold Type Detached City Carlisle LP$ $214,900 SO; 3ACK GAUGMEN ERA-GAUG2 CLD:9/16/2003 -I 325 Hickory Rd. Area 6 MT L22 Fine: ConvenUonal ~1OO$8724 SP$ $208,000 Mun Middlesex SubdivisionIronstone Ridge Dir TR[NDLE RD. TO HICKORY RD. TO HOUSE ON RIGHT Sch Dist Cumberlnd County Cumber Tot Sq Ft Above 2302 Lot Dim Design Traditional Bsmt Full~ Partially Finished # Br 4 # BUt: F2 H Level Bth: F2 Room Lvl Dim LR Level i 22X14 DR Level I 12X13 FR Level ! 14X22 DEN KIT Level 1 1SXll OR 1Fia¥ Root OR 2Worksho~ Square Ft Source Public Records Acres 0.70 Year Built +[- 1976 Style 2 Story Const Frame Parking 2 Ca_r Garage, Attached, Der 1 # FP 1 tax 2426 H 1 :ondo Room Lvl Dim MBR Level 2 12X17 BR1 BR2 Level 2 :[1X14 BR3 Level 2 12)(10 BR4 Level 2 10Xll Square Feet Below Ext Aluminum, Brick Year 02-03 Fee Possession Appl Range, Dishwasher Misc. Room.'Famil¥ Room, Rec/Play Room Cool Central Air ileat Baseboard, Electric, Heat Pump Aux Heat Wt Swr Septic, Well Ext Feature Out Buildings, Porch Equip OR 3Laundry f Dinin9 Eat-In Kitchent Formal Dininc, I Room iMPECCABLY MA]NTA/NED IRONSTONE RIDGE 2 ETORY SITUATED ON A LOVELY, PARTIALLY WOODED LOT. SPACIOUSLY WTFH AN EAT-iN KITCHEN, FORMAL LR & DR AND A LARGE FAMILY ROOM LEADING TO THE REAR SCREENED PORCH. DE[ 16X24 GARAGE AS AN ADDED BONUS. HEAT PUMP NEW IN '00, ROOF NEW iN ~JT. PART[ALLY FiNiSHED LL TOO. A PLEAS[ SHOWt SilO: SAC LA' LA2 LA3 Call List Office, Lockbox LBX CPLB 0 BAC ,3 OAC TLC MITCHELL S GELBAUGH (7~.7) 249-6865 LO RE/MAX STERL/NG ASSOCIP Office(717); LT Exclusive Right OW virtual Tour Information provided Is deemed reliable but not guaranteed. http://cpml.fnismls.com/Paragon/search/CustomLayout.asp?view~29&layout_id=711 &Lis... 2/18/2004 1~3-1~6-t~¢ 19:1~1 SEIDEIXlBERG CLU and ASSOCIATES ID=812232771~7 P.[17 · .,~mtg ~u~to, u ~.,~raii Page 1 o1'~ Status Sold Type Detached City CARL/SLE LP$ $209,900 SO: RE/MAX REALTY ASSOCLRTES CLD:4/25/200.,3 MT 87 Fine: Conventional 448 BERNHE[SEL BRIDGE RD Area $ 10084976 Mun Niddlesex Subdivision S(:h Dist Curnberlnd Dir RT 11S R/RIDGE HILL @ HESS STAT/ON) L/BERNHEISEL BRIDGE #448 ON LEFT. SP$ $209,900 County Cumber Tot Sq Ft Above 2475 ' Lot Dim Design Traditional Bsmt FulI~ Partially Finished #Bt4 #Bth:F2 ,~,H Level Bth; F ~' fl 0 # FP Room Lvl Dim Room Lvl Dim LR Leved 1 MBR Level 2 DR BR1 Level 2 FR Level I BR2 Level 2 DEN E~eIOWB I~R3 BelowB KIT Level 1 BR4 OR lSunroom Level 1 OR 2Laundry f Level 1 Square Ft Source Public Records Acres 1.11 Year Built +/- 1983 Style 2 Story Const Frame Parkin9 2 Car Gara~le, Attachedr Det 2 Tax 2020 Year Condo Fee Appl Ran'ge, Mk:rowave, Dishwasher, Water Softe~Lr Misc. Room~aundry Room, Other Cool Central Air Heat Forced Air, Natural Gas Aux Heat Wt Swr Private Sewer, Private Water Ext Feature Hot Tub, Pool~ Inground, Porch Equip Square Feet Below Ex/ Aluminum, Brick '02/03 Posses~i~)'n SETT OR 3 Dining LOVELY CV HONE ON OVER AN ACRE. 4 BRS~ 2 BATHS, BEAUTTFUL UPDA] ED KITCHEN, NEWER WINDOWS, GAS FURNACE HOT TUB, PAVED DRIVE & C/A. DETACHED $ CAR + 2 CAR Aq-rACHED GARAGE, LARGE ROOMS~ 2 F]REPLACES~ EXTENS1VI~ LANDSCAPINGI T]LED SUNROOM & 1ST FLR LAUNDRY. GREAT PROPERTYt SHO: Call Est Office LBX CPLB LO JACK GAUGHEN ERA-GAUG3 Office(717); SAC 3 BAC 3 OAC 3 TLC LT Exclusive Right LA SHERI STANSFIELD (717) 249-9~9 OW KEEFER LA2 LA 3 Virtual Tour Information prOvided Is deemed reliable but not guaranteed. http://cpml.fnismls.com/Paragon/search/Customi.ayout.asp?view~.29&layout_id-_711 &Lis... 2/18/2004 193-196-S4 19:191 SEIDEI~IBF~RG CLU and ASSOCIATES ID=81223277197 P.S8 Status Sold Type Detached City MECHANIC~-BURG LP$ $189,000 $O: GEORGE L EBENER &ASSOC[ATES CLD.'9/30/2003 59 DEWALT DRIVE Area 6 MT 11 Finc: Conventional SP$ $183,000 10093217 Hun Silver Spring Subdivision Sch Dist Cumbednd County Cumber Dir RT 114 W TO L/WI~OWM[~ PARK RD. L/DEWALT TO #S9 AT SIGN. Tot Sq Ft Above 2320 Square Ft Source Public Records Lot Dim 31000 Acres Year Built +1- 1990 Design Colonial Style 2 Stor~ Const Frame Bsmt Concrete Floorr Garage Accessr Part Parkin9 2 Car Gar. age # Br 4 # Bth: F2 H I # FP 1 Level Bth: F2 H 1 Room Lvl Dim Room Lvl Dim LR Level I 14.4X13.5 MBR Level 2 16.2X13.6 DR Level I 13.4X12 BR! Level 2 15.6X12.7 FR Level I 18.6X13.6 BR2 Level 2 14.6Xll.8 DEN BR3 I_~vel 2 13.6X12 K1T Level I BR4 OR 1Foyer OR 2 OR 3 20.6X13,5 Level 1 fax 2062 Year 2003 Condo No Fee Square Feet Below Ext Vinyl Possession SE1TLEMI Appl Range, Dishwasher, Disposal, Water Softener Misc. Roor~Foyer Cool Ceiling Fan, Central Mr, Heat Pump Heat Heat Pump Aux Heat Gas Fireplace Wt Swr Septic, Well Ext Feature Deck, Porch Equip Smoke Detectors, Garage Door Opener, Ceiling Fan, Dining Formal Dinin9 Room PEACEFUL SERENITY YET ONLY S MINUTES FROM EVERYTHING YOU NEED. PRIVATE, WOODED AREA. 1 YEAR OLD HEAT PUMP/WATER HEATER. WATCH THE WILDLIFE FROM FRONT PORCH OR REAR DECK. NICELY MAINTAINED HOME IN AVER EXCELLENT LOC. AT[ON. SHO: Call Ust Office, Lockbox LBX SAC 3 BAC 3 OAC TLC LA .lOAN DOUGHERTY LA2 LA3 CPML LO PRUDENTIAL THOMPSON W Office(717); LT Exdusive Right OW Virtual Tour Information provided Is deemed reliable but not guaranteed. http ://cpml. fifismls,com/Paragon/search/CustomLayout, asp?view=29&layout_id=711 &Lis... 2/18/2004 ~B-8~=.~ 19:~2 SEIDENBERG CLU and ASSOCIATES ID=81223277~? P.~9 ~Status SOld Type Detached City ME~ANiCS.BURG SO: 3ACK GAUGHEN ERA-GAUG1 CLD:8/22/2002 'MT 54 '"' Area 6 '~ 17 BARE RD Mun Silver Spring Subdivision Dir FROM MECH, WEST/TR]NDLE, R/BARE RD TO HOME ON LEFT 2448 Tot Sq Ft Above Lot Dim 147 X 129 Design Traditional B~,iL Partial # Br 4 # Bth: F2 Level Bth: F Room Lvl Dim LR 12.5X10.5 DRLevel 1 11Xll.6 FR Level i 20X25 DEN KIT Level ! 13X[1.6 OR 1Sunroom Level OR 2Worksho[ H 1 H Room Lvl Dim MBRLcvel 2 14,SX13.5 Fine: Other Sch Dist Cumbednd LP$ $199,900 SP$ $199,900 County Cumber Square Feet Below Ext Numinum SHO: C. ali Ust Office SAC 0 BAC 3 LA ]OYCE CLARK LA2 LA3 OAC LBX CPLI~-FRT DR TLC (717) 737-6~06 LO RE, MAX REALTY ASSOCLAI~ Office(717) LT Exdusive Right OW COOPER Virtual Tour In[ormatlon provided is deemed reliable but not guaranteed. OR 3Laundry F BelOwB Dinin~l Breakfast Roomr Formal Dinin9 Room MOVE-IN CONDITION HOME W/MANY UPGRADES & ADDTI~ONS IN LAb-T FEW YEARS. THE HOME FEATURES A .16X35 INGR POOL W/PR]VACY FENCE & NICE LANDSCAPING, "GREAT RM" IS ACCENTED W/CORNER RREPLACE, CERAMIC TILE FLOOR. ROOM OPENS TO SUNNY FLOFL[DA RM THAT GIVES ACCESS TO POOL & REAR YARD.GARAGE WITH WORKSHOP IS 26X36.~ HP,WTR HTR,CARPET,10 TiLT WNDWS(0[-02) Cool ' Ceiling Fan, Heat Pump. Heat Electric, Heat Pump Aux Heat Wt Swr Public Water, Septic Ext Feature Out Buildings~ Outside Lighting, Patio, Pool, 1: Equip Smoke Detectors~ Garage Door Opener, Ceiling Fan, · BR1 Level 2 13Xll.5 BR2 Level 2 12.8Xll. S BR3 Level 2 11.5X9.5 BR4 20X9.5 Square Ft ~ource Public; Records Acres 0.57 Year Built +/- 1979 Style 2 Story Const Frame Parking 2 Car Gara~le, Paved Driver ( # FP I 'aX 1983 Year 2001 Poss~_~;on SI:I I LE :ondo Fee -Appl Range, Microwave~ Dishwasher, Disposal, Refrigerator, Misc- Roon~Family .Room, Florida Room~ Foyer~ Laundry Rex Historical Pricing Inquiry Page 1 of 1 Historical Pricing Inquiry AIB - ALLIED IRISH BKS P L C Cusip: 019228402 Date High Price Low Price · Close Price Volume 07/18/2003 28.800 28.400 28.700 87300 300 shares $ 8,580.00 BA - BOEING CO Cusip: 097023105 Date High Price Low PHce Close Price Volume 07/18/2003 33.350 32.520 33.350 4037600 200 shares $ 6,588.00 GXM - GENERAL MTRS CORP Cusip: 370442741 Date High Price Low Price Close Price Volume 07/18/2003 24.600 24.410 24.500 203100 300 shares $ 7,353.00 HSY- HERSHEY FOODS CORP Cusip: 427866108 200 shares Date High Price Low Price Close Price Volume 07/18/2003 73.679 72.480 73.610 484000 $ 14,616.00 JHI - HANCOCK JOHN INVT TR Cusip: 410142103 Date High Price Low Price Close Price Volume 07/18/2003 20.060 19.990 20.050 10300 0 shares 2,002.50 MO - ALTRIA GROUP INC Date High Price Low Price Close Price 07/18/2003 40.400 39.940 40.280 MTB - M Et T BK CORP Date High Price Low Price Close Price 07/18/2003 90.220 88.600 90.060 Cusip: 02209S103 50 shares Volume $ 2,008.50 7331800 Cusip: 552617104 ~126 shares Volume 296700 $ 11,265.66 PNC - PNC FINL SVCS GROUP INC Cusip: 693475105 100 shares Date High Price Low Price Close Pdce Volume $ 4,778. O0 07/18/2003 48.220 47.330 47.980 767500 SC - SHELL TRANS Et TRADING PLC Cusip: 822703609 100 shares Date High Price Low Price Close Price Volume 07/18/2003 39.000 38.410 38.950 860400 $ 3,871.00 SO- SOUTHERN CO Cusip: 842587107 175 shares Date High Price Low Price Close Price Volume 07/18/2003 29.170 28.370 29.070 3238000 $ 5,034.75 Merrill Lynch Account 872- Sylvia Seidenberg TR 49594 The information has been obtained from sources we believe to be reflab[e but we do not guarantee its accuracy. Past performance is not indicative of future performance. $ 66,097.41 http://hpi.worldnet.ml.com/hpi/HPITable.asp?SearchType= 1 &StartDate=20030718&EndDate=20030718&Adju 2/6/04 PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION STATUS REPORT UNDER RULE 6.12 Name of Decedent: SYLVIA Date of Death: July 20, Will No.: 2003-00823 SEIDENBERG aka SYLVIA E. SEIDENBERG 2003 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes × No 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 x 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 Signature (MAH:rmffAM3) R.W. - 27 MORTON SEIDENBERG Name(Pleasetypeorprint) 69 Dewalt Drive Mechanicsburg, PA Capacity: x Address Telephone No. Personal Representative Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 J MICHAEL LUCAS 150 CHERRY ST TERRE HAUTE IN ~7807 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX DATE 06-21-2004 ESTATE OF SEIDENBERG DATE OF DEATH 07-20-2005 FILE NUNBER 21 05-0825 COUNTY CUMBERLAND ACN 101 Amount Remitted REV-J547 EX AFP (01-05) SYLVIA HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP ¢01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SEIDENBERG SYLVIA FILE NO. 21 03-0823 ACN 101 DATE 06-21-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERN[NO FUTURE INTEREST - SEE REVERSF APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) S. Closely Held Stock/Partnership Interest (Schedule C) ~. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 1S. 14. Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule Net Value of Estate Subject to Tax .00 · 00 .00 .00 .00 .00 269r256.00 (8) NOTE: To insure proper credit to your account, submit the upper port/on of this form with your tax payment. 269,256.00 7,379.00 7,379. no 261,877.00 261,877.00 .00 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will * ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID AMOUNT PAID TOTAL TAX CREDIT { .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 C IF TOTAL DUE IS LESS THAN ~[, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT DATE RECEIPT NUMBER reflect figures that include the total of ALL returns assessed to date· ...0.0 x O0 = .00 ::~o o x 0~...~ = . o o .00 x 1'2' = .00 · 00 x i~. = .00 c~) = .00 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) 16. Amount of Line 14 taxable at Lineal/Class A rate C16). 17. Amount of L/ne 14 at Sibling rate 18. Amount of L/ne 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: RESERVATION= PURPOSE OF NOTICE= PAYMENT: REFUND CCR)= OBJECTIONS= ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT: PENALTY; INTEREST= Estates of decedents d~ing off or before December 12, [982 -- if anY future interest in the estate is transferred in possession or enSoyment to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the la~ful Class B Ccollateral) rate on any such future interest. To fulfill the requirements of Section 2[40 of the Inheritance and Estate Tax Act, Act 25 of 2000. C72 P.S. Section Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to= REGZSTBR OF NZLLS, AGENT A refund of a tax credit, which ~as not requested on the Tax Return, may be requested by completing an '°Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-[SiS). Applications are available at the Office of the Register of Nills, any of the 25 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: [-800-$62-2050; services for taxpayers with special hearing and / or speaking needs= 1-800-447-$020 (TT only). AnY party tn interest not satisfied ~ith the appraisement, allouance, or disallowance of deductions, or assessment of tax Cincluding discount or interest) as sho~n on this Notice must obSect ~ithin sixty (&O) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determ/ned at audit of the 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 Revie~ Unit, Dept. 280601, Harrisburg, PA 17128-0&0[ Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-[501) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three CS) calendar months after the decedent's death, a five percent CSX) discount of the tax paid is allo~ed. The ISX tax amnesty non-participation penalty ts 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 ~ould 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 (9) months and one C1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 1982 bear interest at the rate of six C&X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 ~ill bear interest at a rate uhich ~tll vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are= Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor '~"~"~8-1991 llX .000501 ~ 20X .000548 1992 9Y. .000247 1985 I&X .000458 1984 11X .000501 199~,- 1994 7X .000192 1985 ISY. .000556 1995-1998 9Y. .000247 1986 10~. .000274 1999 7Y. .000192 1987 IOY. .000274 2000 7X .000192 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAXD Daily Year Rate Factor ~ 9X .000247 2002 &X .000164 200S 5X ,000157 2004 ~ .000110 X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated.