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HomeMy WebLinkAbout03-0483Register of Wills of C berland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Helen A. Clark also known as William C. Clark , Deceased Petitioner(s), who is/are 18 years of age or older, apply(les) for: Social Security No. 166-12 - 1942 (COMPLETE 'A' or 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut or the Decedent, dated 05/06/87 and codicil(s) dated Non. e named in the last Will of 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: [] B. Grant of Letters of Administration (c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; 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 Residence 3 (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cu-mberland County, Pennsylvania with his/her last family or principalresidenceat 846 Anthony Drive , Hampden Township (list street, number, and municipality) Decedent, then 81 years of age, died 05/31 , 03,at Holy Spirit Hospital, Camp Hill, PA 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 (Location) 50,000.00 160,000.00 situated as follows: 846 Anthony Drive, Mechanicsburg, Hampden Township, 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 a~iate form to the undersigned: ~ _Signature ~rinted name and residence ___C. Clark 3117 King St., Alexandria, VA 22302 Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~./~ C. ~ before me this/c~ day cf For the Register William C. Clark NO, Estate of Helen A. Clark Deceased Social Security No: 166- 12- 1942 Date of Death: 05/31/03 AND NOW, ~----~///~j..~ /~/ '~J ,r~°L~;iderati°n of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~-~ Testamentary ~ Of Administration !'i: ' ~_ ? , (c.t.a.; d.b.n.c.ta.; pendente lit~!,durante al:~ntia; durante mino~itate~ are hereby granted to William C. Clark in the above estate and that the instrument(s) dated 05/06/87 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........... Short Certificate(s) ..... Renu nciation ........ $ Attorney: David J. Lenox Affidavits ( ) .... Extra Pages ( ) .... I.D. No: 29078 The Wiley Group Address: One S. Baltimore St. Codicil ........... $ Dillsbur~, PA 17019 JCP Fee .......... $ Telephone: 717/432 - 9666 Inventory .......... $ Other ........... $ /~"~, 0 4'~') TOTAL ......... $ C:~4:~D,,. ~'"J) Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, inc. Form RW-1 (1991) Form S-3006 EXECUTORS BOND County of Cumberland , Peunsylv/mia. ~,state of Hden A. Clark } No of lat~ of Helen A. Clark deceased KNOW ALL ~ l~ ~ PRF.~ That wo Willian C, Clark as Principal, and The Ohio Casualty Insu~n~ Company . a co.or.on of~e Sram of Ohlo , ~i an~odzct to become sole su~W In ~e Comm~weal~ ofPe~sylvanla, ~e held and ~ly bound uaw ~e Commonweal~ of Pc~sylv~ia, for · e ~o of~osc iut~e~ted tn ~ estate, in ~e sum of One H~d ~o~d ~ n~c~ ( $ _100t000' Dollar, to be paid to the ~id Commonw~Ith, to which ps~en~ well and ~ly ~o be made, we do bind o~lves, jointly and severally, for and in ~e whole, our h~[~, executo~, adm~is~to~, successom and asstgns, and eaoh and eve~ of ~em, fimly by these presents. Soal~ with our seals and dated 6-11~3 TIIE CONDITION OF THIS OBLIGATION I8, That if the above bounden William C. Clark Stat= of Pennsylvania County of Cumberland Executor or any of them, shell well and truly administm the estate according to law, this obligation, shall be void as to those who shall $o administer the estate; but otherwise, it ~h~ll remain in force. Sealed and delivered in the presence of: ~/, (Se~l) The Ohio Cas~l~surance Com_~¢.~ any I, William C, Clark do sol¢~mlly swear that. as the Executor or,he esr. ate of Helen A. Clark deceased, I will well and l~uIy administ~' the es~a~e of said decedent, accordinE to law, Sworn and subscribed before mc llkts day of A.D. and leners of admir~Jstradon granted u~lto CERTIFIED COPY OF POWER OF ATTORNEY THE OHIO CASUALTY INSURANCE COMPANY WEST AMERICAN INSURANCE COMPANY No. 35-931 Know Ail Men by These Presents: That THE OHIO CASUALTY INSURANCE COMPANY, an Ohio Corporation, and VfEST AMERICAN INSURANCE COMPANY, an Indiana Corporation, in pursuance of authority granted by Axticle VI, Section 7 of the By-Laws of The Ohio Casualty Insurance Company and Article VI, Section 1 of West American Insurance Company, do hereby nominate, constitute and appoint: John J. Richardson, Jr. or Lisa B. Richardson of Dillsburg, Pennsylvania its true and lawful agent (s) and attorney (s)-in-fact, to make, execute, seal and deliver for and on its behalf as surety, and as its act and deed any and all BONDS, UNDERTAKINGS, and RECOGNIZANCES, not exceeding in any single instance ONE MILLION ($I,000,000.00) DOLLARS, excluding, however, any bond(s) or underIaking(s) guaranteeing the payment of notes and interest thereon And the execution of such bonds or undcrIakings in pursuance of these presents, shall be as binding upon said Companies, as fully and amply, to all intents and proposes, as if they had been duly executed and acknowledged by the regularly elected officers of the Companies at their administrative offices in Hamilton, Ohio, in their own proper persons. The authority granted hereunder supersedes any previous authority heretofore granted the above named attorney(s)-in-fact. In WITNESS WHEREOF, the undersigned officer of the said The Ohio Casualty Insurance Company and West American Insurance Company has hereunto subscribed his name and affixed the Corporate Seal of each Company this 7th day of November, 2001. STATE OF OI~O, COUNTY OF BUTLER Sam Lawrence, Assistant Secretary On this 7th day of November, 2001 before the subscriber, a Notary Public of the State of Ohio, in and for the County of Butler, duly commissioned and qualified, came Sam Lawrence, Assistant Secretary of THE OI-HO CASUALTY INSURANCE COMPANY and WEST AMERICAN INSURANCE COMPANY, to me personally known to be the individual and officer described in, and who executed the preceding inslrument, and he acknowledged the execution of the same, and being by me duly sworn deposeth and salth, that he is the officer of the Companies aforesaid, and that the seals affixed to the preceding instrument are the Corporate Seals of said Companies, and the said Corporate Seals and his signature as officer were duly affixed and subscribed to the said insmunent by the authority and direction of the said Corporations. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed my Official Seal at the City of Hamiltun, State of Ohio, the day and year first above written. Notary Public in and for County of Butler, State of Ohio My Commission expires August 6, 2002. This power of attorney is granted under and by authority of Article VI, Section 7 of the By-Laws of The Ohio Casualty Insurance Company and Article VI, Section I of West American Insurance Company, extracts from which read: Article VI, Section 7. APPOINTMENT OF ATTORNEYS-IN-FACT, ETC. "The chairman of the board, the president, any vice-president, the secretary or any assistant secretary of each of these Companies shall be and is hereby vested with full power and authority to appoint attorneys-in-fact for the purpose of signing the name of the Companies as surety to, and to execute, at~ach the corporate seal, acknowledge and deliver any and all bonds, recognizances, stipulations, undertakings or other instruments of suretyship and policies of insurance to be given in favor of any individual, firm, corporation, or the official representative thereof or to any county or state or any or boards of county or state, or the United States of America, or to any other political subdivision." , , official board Article VI, Section 1. APPOINTMENT OF RESIDENT OFFICERS. '"fhe Chairman of the Board, the President, any Vice President, a Secretary or any Assistant Secretary shall be and is hereby vested with full power and authority to appoint attorneys in fact for the purpose of signing the name of the corporation as surety or guarantor, and to execute, attach the corporate seal, acknowledge and deliver any and all bonds, recognizances, stipulations, undertakings or other instruments of surety-ship or guarantee, and policies of insurance to be given in favor of an individual, firm, corporation, or the official representative thereof, or to any county or state, or any official board or boards of any county or state, or the United States of America, or to any other political subdivision." This instrument is signed and sealed by facsimile as authorized by the following Resolution adopted by the respective directors of the Companies (adopted May 27, 1970-The Ohio Casualty Insurance Company; adopted April 24, 1980-West American Insurance Company): "RESOLVED that the signature of any officer of the Company authorized by the By-Laws to appoint attorneys in fact, the signature of the Secretary or any Assistant Secretary certifying to the correctness of any copy of a power of attorney and the seal of the Company may be affixed by facsimile to any power of attorney or copy thereof issued on behalf of the Company. Such signatures and seal are hereby adopted by the Company as original signatures and seal, to be valid and binding upon the Company with the same force and effect as though manually affixed." CERTIFICATE I, the undersigned Assistant Secretary of The Ohio Casualty Insurance Company and West American Insurance Company, do hereby certify that the foregoing power of attorney, the referenced By-Laws of the Companies and the above Resolution of their Boards of Directors are tree and correct copies and are in full force and effect on this date. IN WITNESS WHEREOF, I have hereunto set my hand and the seals of the Companies this _ ./~ '~ _ day of ~'~--~-,~..,d[ ~ Assistant Secretary S-4300 '03 JUN 12 P1:48 '03 .JUf~I 12 P1:49 WILL I, HELEN A. CLARK, of the Township of Hampden, County of Cumberland, Commonwealth of Pennsylvania, declare this to be my Last Will and Testament and revoke any and all prior Wills and Codicils made by me. ITEM I: I direct my Executor hereinafter named to pay all my just debts, funeral and burial expenses as soon after my decease as practicable, as well as all death taxes, whether state or federal, which may be assessed against my estate, as part of the costs of administration. ITEM II: I give, devise and bequeath my entire estate of whatever nature and wherever situate at the time of my death to my husband, RAY CLARK, provided he shall survive me by at least sixty days. ITEM III: My husband, RAY CLARK, and I are now joint owners of a residence in Cumberland County, Pennsylvania, which is our usual home. If, however, my husband survives me and at my death our usual home is held in any manner which will not result in passage of full title to him by operation of law, I devise my entire interest in said home to him. If he does not survive me, then said property shall pass under Item IV hereof. ITEM IV: Should my husband predecease me or die on or before the sixtieth day following my death, I give and bequeath my entire estate to my son, WILLIAM C. CLARK, of Alexandria, Virginia, per stirpes. ITEM V: No interest of any beneficiary of my estate, either in income or principal, shall be subject to anticipation or to pledge, assignment, sale or transfer in any manner, nor shall my beneficiary have any power in any manner to charge or encumber his or her interest, either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of the Executor for the liability arising from his or her debts, contracts, torts or other engagements of any type. ITEM VI: All death taxes (not income taxes) that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be considered a part of the expense of the administration of my estate, and my Executor shall have the absolute power in his discretion to pay the same at once whether or not the law under which they are imposed permits the postponement of payment of all or part of them to a later date. ITEM VII: I direct and empower my Executor to sell any and all real estate of which I die seized, at such time and upon such terms as he may deem best, and to deliver good and sufficient deeds therefor to the purchaser(s) thereof. ITEM VIII: If my husband and I should die under such circumstances that it cannot be determined which of us died first, he shall be deemed to have predeceased me for all purposes hereunder. ITEM IX: In addition to the powers granted by law, my Executor shall have the following powers which shall be exercisable without leave of Court and shall continue until distribution is actually made: A. To retain any or all property, real or personal, owned by me at my death, and to invest in all forms of property without being confined to legal investments; B. To sell at public or private sale for cash or credit, or partly for each, to exchange, or to lease for any period of times, any or all property, real or personal, and to give options for sales, exchanges, or leases; C. To borrow from or to sell to anyone, including the Trustee under my Trust Agreement referred to above, even if the fiduciary involved is on both sides of a given transaction; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions hereof; E. To compromise claims; F. To distribute in cash or kind, or partly each; and G. To make a partial distribution at such time or times as is expedient to carry out the objections of this Will and the aforesaid Trust Agreement. ITEM X: Should any person entitled to a share of my estate be under the age of twenty-five years at the time for distribution to him or her, I devise and bequeath the share of such person to Sovran Bank, N.A., or its successor, of Alexandria, Virginia, IN TRUST, to hold, manage, invest and reinvest the corpus or principal and use and apply the income or principal, or so much thereof as in the Trustee's discretion, may be necessary or appropriate for their support, maintenance and education until they respectively attain the age of twenty-five years when such share or shares so held shall be distributed to him or her absolutely. ITEM XI: I nominate, constitute and appoint my husband, RAY CLARK, Executor of this my Last Will and Testament. Should my husband fail to qualify or cease to act as Executor, I appoint my son, WILLIAM C. CLARK, of Alexandria, Virginia, Executor of this my Last Will and Testament. Should my son fail to qualify or cease to act as Executor, I appoint FULTON BANK, or its successor, of Harrisburg, Pennsylvania, Executor, of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /~ day of ~z/ , 1987, at the end hereof, composed in all of six pages, including the self-proving attestation clause and signatures of witnesses. HELEN A. CLARK ( SEAL ) COMMONWEALTH OF PENNSYLVANIA: : SS: COUNTY OF : We, HELEN A. CLARK, the Testatrix and Dn~ ?.. ~nv~r and h~ ~ ~==~r , the witnesses, whose names are signed to-th~ ~A~-~oregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed, sealed, published, acknowledged, and declared the instrument as her Last Will and Testament; and that he 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 joint presence of each other and in the presence and hearing of the Testatrix, signed the instrument as witness to his Last Will and Testament; and that to the best of their knowledge the Testatrix was at the time eiqhteen years of age or older, was of sound and disposing mind~ memory and understanding, and was under no constraint or undue influence. HELEN A CLARK, Test trix uum-N ~. ~'~D~:{{,, / -----W-l=L,r~ss---~. Subscribed, sworn to and acknowledged before me, the undersigned officer, by HELEN A. CLARK, the Testatrix, and subscribed and sworn to before me by DONN L. SNYDER and DIANE E. GRISSINGER and witnesses, in the presence of each other, this 6th day of May , ~~ ~~ -- Y ~ommissioh Expi~ss l'~:;w_rnb~r 21, 1981 J'Jarrisbur& PA D~phm County LAST WILL AND TESTAMENT OF HELEN A. CLARK LAW O F'F'IC E..6 DONN L. SNYDER 212 LoCt~T STREET P 0 Box 741 HARRISBURG. PA 17108 71-Z-233-117~3 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Helen A. Clark Date of Death: May 31, 2003 Estate Number: 21-03-0483 To the Register: I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on June 26, 2003: Name Address William C. Clark 3117 King St., Alexandria, VA 22302 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) except N/A. Date: June 26,2003 ~'c~ ~. ~/~-~ ' Signatur~ Name: David J. Lenox, Esquire Address: One S. Baltimore St. Dillsburg, PA 17019 Telephone: (717) 432-9666 Capacity: Counsel for personal Rep. 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 003049 LENOX DAVID J ESQ 305 ROBIN HOOD RD DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 166-12-1942 FILE NUMBER: 2103-0483 DECEDENT NAME: CLARK HELEN A DATE OF PAYMENT: 09/23/2003 POSTMARK DATE: 09/20/2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $709.50 REMARKS: TOTAL AMOUNT PAID: DAVID LENOX ESQUIRE $709.50 SEAL CHECK# 1423 INITIALS: VZ RECEIVED BY.' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMON~VEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-06{31 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY ~=ILE NUMBER 21 03 00483 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Clark, Helen A. 166-12-1942 DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 05/3 1/2003 01/22/1922 REGISTER OF WILLS SOCIAL SECURITY NUMBER APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) [] [] [] [] 12-31-91 and 1-1-95 ~AME David J Lenox 1. Original Return [] 2. Supplemental Retum [] 3, Remainder Return (date of death prior to 12-13-82) 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Nurnber of Safe Deposit Boxes of Will) copy of Trust) 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach $ch O) COMPLETE MAILING ADDRESS :IRM NAME (If applicable) The Wiley Group rELEPHONE NUMBER 717/432-9666 1 S. Baltimore Street Dillsburg, PA 17019 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) [] 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) 179,900.00' -0- None None 27,130.18 37,465.39 21,810.82 58,077.81 5,327.43 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) OFFICIAL USE ONLY (8) 266,306.39 63,405.24 202,901.15 202,901.15 (11) (12) (13) (14) 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) x .00 (15) 16,Amount of Line 14 taxable at lineal rate 202,901.15 x .045 (18) 9,130.55 9,130.55 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .12 (17) x .15 (18) (19) 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-tS00 EX (Rev. 6-00) Decedent's Complete Address: ISTR~i~r ADDRESS CITY Mechanicsburg 846 Anthony Drive STATE PA ]ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 8,000.00 421.05 Interest/Penalty if applicable D. Interest E. Penalty 9,130.55 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page I Line 20 to request a refund 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 8,421.05 0.00 709.50 709.50 (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No 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 perjur~, 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 an_y~k~owledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS William C. Clark ~x~/~ ~, ~ 3117 kip-g St' Alexandria, VA 22302 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER~JqAN REPRESENTATIVE ADDRESS DATE David J Lenox ~ / //' / / / ~ / Y ~ / 1 S. Baltimore Street c~,/~,,/~ _ Dillsburg, Pa 17019 7. ~'~/U~.~ 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 (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 decedenrs 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. WILL I, HELEN A. CLARK, of the Township of Hampden, County of Cumberland, Commonwealth of Pennsylvania, declare this to be my Last Will and Testament and revoke any and all prior Wills and Codicils made by me. ITEM I: I direct my Executor hereinafter named to pay all my just debts, funeral and burial expenses as soon after my decease as practicable, as well as all death taxes, whether state or federal, which may be assessed against my estate, as part of the costs of administration. ITEM II: I give, devise and bequeath my entire estate of whatever nature and wherever situate at the time of my death to my husband, RAY CLARK, provided he shall survive me by at least sixty days. ITEM III: My husband, RAY CLARK, and I are now joint owners of a residence in Cumberland County, Pennsylvania, which is our usual home. If, however, my husband, survives me and at my death our usual home is held in any manner which will not result in passage of full title to him by operation of law, I devise my entire interest in said home to him. If he does not survive me, then said property shall. pass under Item IV .hereof. ITEM IV: Should my husband predecease me or die on or before the sixtieth day following my death, I give and bequeath my entire estate to my son, WILLIAM C. CLARK, of Alexandria, Virginia, per stirpes. ITEM V: No interest of any beneficiary of my estate, either in income or principal, shall be subject to anticipation or to pledge, assignment, sale or transfer in any manner, nor shall my beneficiary have any power in any manner to charge or encumber his or her interest, either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of the Executor for the liability arising from his or her debts, contracts~ torts or other engagements of any type. ITEM VI: All death taxes (not income taxes) that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be considered a part of 'the expense of the administration of my estate, and my Executor shall have the absolute power in his discretion to pay the same at once whether or not the law under which they are imposed permits the postponement of payment of all or part of them to a later date. ITEM VII: I direct and empower my Executor to sell any and all real estate of which I die seized, at such time and upon such terms as he may deem best, and to deliver good and sufficient deeds therefor to the purchaser(s) thereof. ITEM VIIi: If my husband and i should die under such circumstances that it cannot be determined which of us died first, he shall be deemed to have predeceased me for all purposes hereunder. ITEM IX: In addition to the powers granted by law, my Executor shall have the following powers which shall be exercisable without leave of Court and shall continue until distribution is actually made: A. To retain any or all property, real or personal, owned by me at my death, and to invest in all forms of property without being confined to legal investments; B. To sell at public or private sale for cash or credit, or partly for each, to exchange, or to lease for any period of times, any or all property, real or personal, and to give options for sales, exchanges, or leases~ C. To borrow from or to sell to anyone, including the Trustee under my Trust Agreement referred to above, even if the fiduciary involved is on both sides of a given transaction; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions hereof; E. To compromise claims; F. To distribute in cash or kind, or partly each; and G. To make a partial distribution at such time or times as is expedient to carry out the objections of this Will and the aforesaid Trust Agreement° ITEM X: Should any person entitled to a share of my estate be under the age of twenty-five years at the time for distribution to him or her, I devise and bequeath the share of such person to Sovran Bank, N.A., or its successor, of Alexandria, Virginia, iN TRUST, to hold, manage, invest and reinvest the corpus or principal and use and apply the income or principal, or so much thereof as in the Trustee~s discretion, may be necessary or appropriate for their support, maintenance and education until they respectively attain the age of twenty-five years when such share or shares so held shall be distributed to him or her absolutely. ITEM I nominate, constitute and appoint my husband, PAY CLARK~ Executor of this my Last Will and Testament. Should my husband fail to qualify or cease to act as Executor, I appoint my son, WILLIAM C. CLARK~ of Alexandria, Virginia, Executor of this my Last Will and Testament. Should my son fail to qualify or cease to act as Executor, I appoint FULTON BANK, or its successor~ of Harrisburg, Pennsylvania, Executor, of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of ~x/ , 1987, at the end hereof, composed in all of six pagesf including the self-proving attestation clause and signatures of witnesses. HELEN A. CLARK (SEAL) CO~D4ONWEALTH OF PENNSYLVANIA: : SS: COUNTY OF : We, HELEN A~ CLARK, the Testatrix and D~n~ l._ gnvH~r and . n~=~= E a~==~=r , the Witnesses, wKose names are signed to-the instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed, sealed, published, acknowledged, and declared the instrument as her Last Will and Testament; and that he 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 joint presence of each other and in the presence and hearing of the Testatrix, signed the instrument as witness to his Last Will and Testament; and that to the best of their knowledge the Testatrix was at the time eighteen years of age or older, was of sound and disposing mind, memory and understanding, and was under no constraint or undue influence. HELEN A~ CLARK, Testatrix DIANE E. I ' [~7Witnes~ Subscribed, sworn to and acknowledged before me, the undersigned officer, by HELEN A. CLARK, the Testatrix, and subscribed and sworn to before me by DONN Lo SNYDER and DIANE E. GRISSINGER and witnesses, in the presence of each other, this 6th day of May ~ ~-A ~ ,~ SCHEDULE A REAL ESTATE COMMONWEAL'IH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark, Helen A. FILE NUMBER 21 - 03 - 00483 All real prope .r~y owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which propert~ would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable_knowledge of the relevant facts. Real property which is jointly-owned with right of survivorshi must b schedule r. p e disclosed on ITEM NUMBER DESCRIPTION ! 2 Sale of real estate - 846 Anthony Drive, Mec.hanicsburg, Cumberland County, PA: TOTAL (Also enter on Line l, Recapitulation) VALUE AT DATE Of DEATH 179,900.00 179,900.00 09/0~/~003 08:gg FAX 717671~?i8 T.A. OF HBG 002/'003 A. U.S. DEPARTMENT OF HOUSING AND O'R~AN DEVELOPMgNT ~ETTLEMENT ~TATEM ENT T.A, of Harrisburg, LLP 4775 Linglcstown R. oad HarrisbUrg, ?~aasylvaaia 17112 717.~71~71~ ~: 717-~V1-~71~ HARI25-2336 '-~-. J~OTE: Thi~ ~orm i~ fi~rn~sh~d ~o ~e you a s~t of o~mni s~tl~ cos~. ~mo~ p~d gO ~d by Ibc $~l~t ~mt ~e sh~n. E~ S~r: W~am C, ~ Executor of~c E~atc ofHet~ A. Cl~k 846 A~ony Ddve G. Propmy: H~pdm Tow~hJp Lot 40, F~ Pl~ No. 2, Pa~ of g~on E, Deiml~ M~or, Book 32, Page I0 Dauph~ C0~, J, 8umma~ of ~o~ow~r's Tram~ou ] ~ Samm~ of Sell~'s Transa*fion 10fi.~ [ Town T~ 406. ClW ~ T~ Tins County / F~th Taxes Stp 2, 2003 thru Dec 3 I,-- 107. 2003 127. tt0 108. ~ahool Taxes Sop 2, 2003 llu'a Jun 30 2004 1,251.79 109, Scv, m'/T_r~.hJ~ep2.,2003~t~'-uS_e~30~2003 .31,21 12___~0..Gross &mooing Due f~om Borrower: . 185,817,93 ,,,~100. A,motult. s Paid,,.b,y or ia'Behalf, of Borrower: -20l' D~sit / Em'nest M °n.~-Z 4,000.0( 202. Pri~i'~fI~u~ Leas . 6.0.000.0( 203. 205. 206. 210. Cit~ /Town Ta.x~ 2l 1, C0tmty/P._~ish Taxe~' 212. School T~es 220. To~I Paid by / for Borrower: 64,000.00 300. Cash:~t..S. etdemeai~o,n:Fral~drr~wer:, ., 301. Gross AmOunt dU~ from Bolro-wc:r (lino 120) ] g5.81'7.93 302. I_~ss ~olmt 303. Cash From Borrower: 64,000.00. $121,817.95 marked 179300,00 County/Parish Taxes Stp 2, 2003 thru Dec 31 -- 407. 2003 ' 127.80 4.08_. 8choolT~x~$~.2,~2003thruJu,~0,2004 ' ' 409. Se.werfPrnsh $~a~ 2~ 200~ th~ Sep 30;2003 31.21 4_20. Gross Amount Due to Seller: 500. Redueflbus:iu..A~u, ount D'ud 502. S~tlem.e~t ~KCS to So~ (Li~.~ 4~ 504. Payoff ofFi~t Mo~ m Wa~o~t B~k 506. P~e Mon~Mo~go 510. GW/Tom T~ -~12. SchOOl T~ ~20, Total R~flo~s ia Amour Due 181,710.80 14~04_8..43 17,462.74 32~111.17 .600, Ca,h ~t'8 ettllunea~ti~ 2.~om ~ller~. 601. Gro~.'A~no-u~ ~ duo m Sellat. 01ae 420) ]III,H ] 0}80 · 602. L~s R-~lu~ttons Amount due .qeller_(line 5205 32,11 l. 17 603. Cash To Seller: $149,199.63 1 hay, ¢~ruthlly rt-v/~w~d 0ne I-IUD- l Sm'llemml Sla~mmi ~md t~ thc ~ ol"my lmowl~gc ~md belief, il. is a irue md accustom ~a~cnt of all re~cipm and disbm'~em~u made ou my ~coo~mt or by me m ~ li'ao~action, l flu'ther cra-lily that I have receiv~fl a =opy oFHUD- I SaUlcment 8memmg. C~rl L. MO,er -- Seller: William C. Clark, Ex~umr of thc E~t~ta o f H=I~ A. ~larl{ Bor~owe~. Carol K. The HI-/D- 1 Serllem~t S~a~mmmt which I have p~d is a Ir~c a~d a~curale account of ~11~ tramaofion. I hw~ cau*~l or will cause thc fun~ m b~ disbursed ill n~ordanc~ with lht~ s~tamlmr. · S~'tl~mmt Agent: Date: Stpt~nbm-2, 2003 K. aye E.K. opc *'" FileNo.: HAR125.Z.336 TA K322759 WARD'IN'G; It i, a erim~ to knowingly make £al~ nat,=mm'~ts tn ~he UMmd Stat~ on thi~ or any other ~hnilar form, Pmaltim upon conviction include ~ finn or imprisonment For d*t~ih ~: Titln 1 It U.S. Code Section 100 ! and Section 1010. ['IUD - 1 May 2002 Se. ptemb~r 2, 2003 9:15 AM OMB NO. 2502-026J R~SPA hlmdbook 4305.2 09/02/~003 08~37 FAX 717~71~715 T.A. OF HB6 ' Scffi~ment D.,e:ScpV;~mber2,2003 Lo Settlemen~ Charge~ 700. T~al s'al~'s / Brokei't.sTCd~iralmsid~: ' ,' . . ".. Based.un'i~.lee Di~siou ~ ~ommission ~ f011ows, ' 701.5,422.00 to ~. 5,372.00 tO 7~. O~ , ,'{ .705. Tn~.$acdon/Proc~aing Fee to RF_~M AX Ruaky A~o~iates 706- ?roceSSi.n.g F~:c tO ~ ~R~al_._~fessiouals __ 800. Item~ Payable ,iu Cnnnz~flofi wi~ l.~'a',ffm.. 801. Loan Ori~Snatlon Fao to Counllvr~eBank/Hm'rlaburst 802. Loma Discount to Commerce BankYli, lmburg: N.A. _~03. Apprmsd Fe~ to Eliot D, Goldsteln 804. Credit F, eport to [2omnm'~ Bang/Hatfisbazg, N~A. -- 805. Lendees In~p. ection F~. __ 806, Mortgage haaur .an. o~ Application 807. Assump_.tlon Fee 808. T~x Service C. onu'act Fcc 809. Flood Cm'tifiea0on zo Cou-aueme Bank/Harrisburg, N.A. __ .gl0. DocumcntPr _*~3radou to ~omra*r¢oBanldltarrisbu_rlt, N,3. 811. Unden'weitin/[ Fee,to Comm.-ce B~,bur~, 812. Coufi~"Fe~ ~ 90'0.. Items R .~l.nlred .by Lelud'er.t~ be,Pakl'iu ,~vli~¢e: . 901. la.Lea'est from S~.2, 2003 to Oct l, 2003 902. Mortg~ In~artmge Premium 903. Ha:mrd lasuranc~ Premlmu 904. Flo~:l Insurance Pr,anium .1._~000. Re,era'e, Depdsil~d ~lth'L. edder:'j '.. " 1001. H~ ~ranco ... '~ 1003- ei~ Frop~m ~ ' 1004. County Pro~ T~ ~ 1005. Sch~l T~ ,il'00, Titl~Ch~g~s: ,,' , ," :",, · : ~ .. ,' ...... 1101, S*~r or Clo~m~ F~_ .. ' 'ql_ _[102_ A~ot or ~tlp $~ck ~' 1104, ~tl~ ~s~ce B~d~ t 105. Docnra,:nt PreEarmSoa 1106. N.o~ Fern to Kay3 ~ ..Kope 1107. Aeomey Fees (Mclud~ above tteau umnber$; ¥108. Title Insurance 1o T,A- of Harrisbm'g, (includes above its 1109- Lmadmr's CovmragE_ _ 60,000.00 Pd~k Pram'urn 1110. Own~s Gov.em._~ 17~,900.00 I~ l~:mium l 11 h Eudorsem~uts: 100,..30.0: 8.1 t~ ;r.A. o£Hm, HsburF. ~ '-- 1 i 12, Closin. g. Servi¢~ Lc. mx to 1113. Ovmmi h~ T_A_ Tttl~ln~unmem Co.mpimy 1200;'~veram~t Rc~r~g..and T~er Chgrges: ' 1201. E*~rding Fe~: D~ 41.50 M~gage ..... 1202. Ci~/~m~/s~pr D~ J.,7~%00 Mon~. 1202. ~e t~s~ps; -. D~ 1.799.00. Monga~ 1,258.75 o.00 _.. 0.00 13__._.0.0. Additi6nal ~htl e m 6&,t. Ch~/xg~s: [ :. 1301. $urvqS__' ' .... 1303, Home W~m~ ro ~ 13~-2003 Sch~IT~ to K~ W, 1400', Td~'Skffi~efit Charg~ ~fi~ On ~ 105, $ecfiafi ~ 'and ~e 502, $~'c~on ~003/003 Number: HAR125-2336 TA K322759 Paid from Paid from Borrower's Seller'S Funds Funds at: at Settlement Settlement __ !.0,794.00 123.00 -- 125.00 I 300.00 15.00 150.00 245.00 18.00 12.00 1,258.75 150.00_ 35,00 99.00 1 ~799..00 1,799~00 395,00 .!~507.93 HUD-I May 2002 OMB No, 2502-0265 Si:pt~rnber 2, 2003 9:15 ~ II_ESPA handbook 4305.2 COMMONV~.ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark, Helen A. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 - 03 - 00483 Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivomhlp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 2 3 4 5 6 7 8 9 10 11 Misc. Personal Property: Waypoint Bank Checking #2222030213: Penn Treaty Refund: HGS Admin Refund: Sale of 1999 Buick Sdn: Waypoint Bank Certificate #7100033025: Waypoint Bank Certificate #8000045155: 5,053.00 2,617.70 707.62 37.10 6,375.00 11,107.91 1,231.85 TOTAL (Also enter on Line $, Recapitulation) 27,130.18 APPRAISAL FOR THE ESTATE OF HELEN CLARK ITEM AMOUNT KENMORE WASHER t75.00 KENMORE DRYER 150.00 KNICKKNACKS SHELF 20.00 BENCH 45.00 HAMPER 35.00 ELECTRIC CHAJNSAW 15.00 CRAFTSMAN TABLE SAW 55.00 BLACK & DECKER SAW ' 7,00 JIGSAW ' 5.00 RAKE METAL SHELVES 25.0( !PLATE COLLECTION EDGER · 150.0C 7.00 8.0( WEEDEATERS CHIPPER SHREDDER 35.00; CHIPPER 25.00 WALLPICTURE NORITAKE BOWLS 35.00 HAND TOOLS WALL CLOCK 35.00 OAK TABLE 16(3 OAK CHAIRS 4 @ $10.00 EACH 40.00 STAND TABLE 30,00 SHELF 5,00 PICTURES MICROWAVE 'I ............. MSC DISHES - CUPS - KITCHEN iTEMS MSC PICTUF COFFEE TABLE RECLINER 25.00 15,00 ODD CHAIR WD STOOL COUNTRY STYLE SOFA 35.00 60.00 75.00 25,0( 15.0( i 100.00 LG END TABLES 2 @ $50.00 EACH '-i' 100.00 TABLE LIGHTS 3 ¢___.. $10.00 '?, 30.00 FLOOR MODEL TV 150,00 LG WD BOOKSHELVES_2__~ $75.00 EACH FLOOR LIGHT 25.00 KNICK KNACKS 100.00 WALL PICTURE 2 @ $50.00 EACH 100.00 5 PC WICKER SET KIRBY SWEEPER 75.00 CROCKS q' 75.00 JUG LIGHTS 2 @ $30.00 EACH 60.~ JUG 30.1 WD FRAME CHAIRS 3 @ $15.00 WD SHELF W/BASKETS BATHROOM WALL SHELF SOL BED CHEST OF ERS NIGHT STAND 45.00 35.00 35.00 50.00 10.00 APPRAISAL FOR THE ESTATE OF HELEN CLARK ROCKER , 35.00 WALL PICTURES 4 @ $15.00 EACH i 60.00 LIGHTS .................................................. 35 00 DINING ROOM SUITE 350.00 MARBLE STAND i 25.(~ MARBLE STAND i ................ SOFA 75.00 ODD CHAIRS 2 @ $25.00 EACH :~ 50.00 FLOOR LIGHT i 10.00 SMALL CHEST i 75.00 TABLE LIGHTS ', 10.00 STAND TABLE ¢ ~ WD STOOL 7.00 COFFEE TABLE ~ 30.00 ~-~-~TAN~5 ................................................. 15.0~ ROUND END TABLE__ ....................................... u 25.00 ......................................................... 35.00 FLOOR LIGHT .............. -~ ........................................................... ....................................................... 3.00 CURIO CABINET MSC WD PIECES ............................................. ' 20.00 WALL MIRROR 25.00 AREA RUG HOWARD MILLER GRANDFATHER ~LOCK i 325,00 WD BENCH W/CUSHIONS .................................................. ; 50.oo PICTURE DOLL ~ 7.OO SGL BED 35 00 ! ~-O-~-~-E-~H E S q? ...................................................... i ....................................... .... - WD CUPBOARD ; 75.00 ....................................... i 15.oo FILE CABINET ................... i ....... ~ ..................................... ~(~ TV STAND SM TV 15.~ , 3.00 CAST IRON i 7.00 ADJUSTABLE BED ~ 175.00: DRESSER W/MIRROR i ......... ~5.'00 3 DRAWER STAND 50.00 CHEST OF DRAW~-S-- .................................... -~- ............... 80,00 SEWING MACHINE STOOL 10.00 NIGHT STAND t5.00 TABLE LIGHTS 2 @ :$10.00 20.00 PICTURE 20.00 QUILT RACK ---- 7.00 PHONE STAND 35.00 ODD CHAIR 10.00 TOTAL 51053.00 8/11/2003 THE WILEY OKOUP 1 S BALTIMORE ST DILLSBURG PA 17019 The informmion which you requested on-the account(s) of HELEN A CLARK (Social Security Number 166121942 ) i~(are as follows: Account Number 2222030213 Class of'Account CHECKING Date Opened 030183 Principal Balance 2617.70 Balance at Dale of 2617.70 Death ^ceount Ownership SOLE Name of Joint Owner., if any Date Ownership 030183 Wa,,; E,~tabli.~hed Account N~Lmber C]ass of Account Date Opened Principal Balance Accrued Interest Balance at Date of Demh Account Ownership Name of Joint Owner, if any Date Ovmemhip Was Established 6000010159 CERTIFICATE 020300 11446.63 11.67 11458.30 3100013022 3106103332 3134096317 3181527140 CEKTIFICATE CHECKINO RE'I'I]~EM'~.NT RETIREMENT 041699 020783 011486 110896 I1937.47 45524.38 6665.71 1696.11 25.27 6.55 30,24 2,97 11962.69 45530.93 6695.95 1699.08 JTO YTO WILLIAM C WILL1A2VIC CLARK CLARK 041699 020783 7100033025 8000045J55 CERTIFICATE CERTIFICATE t03102 113098 11092.51 1229.93 15.40 1.92 11107.91 1231.85 3195527409 RETIREMENT 020397 835.64 .92 836,56 SOLE SOLE SOLE YI'O SOLE SOLE WILLIAM C CLARK 020300 103 102 I 13098 011486 110896 020397 Additional 'l'n£ormatioa Requestect SENIOR SERVICES REP. P.O. Box 171 I, HARRt~BUR6. PeNN~YIS~NIA 17105-1711 TOll F~{~ I.~-WAYI~OiNT (I-~5~-~)-~71B4t~) · IN YORK AR6A 717/815-4S00 · www. wagpotntbank.cem COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Clark, Helen A. FILE NUMBER 21 - 03 - 00483 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. William C. Clark 846 Anthony Drive son Mechanicsburg, PA 17055 JOINTLY OWNED PROPERTY: ITEM NUMBER 1 2 3 4 5 7 8 9 l0 ll 12 13 14 15 ]6 LETTER I DATE FOR JOINT MADE TENANT JOINT A. 02/0?/1983 A. 02/03/2000 A. 08/31/1983 A. 10/26/1983 A. 12/21/1982 A. 02/15/1983 A. ~ 04/12/1983 A. 06/07/1983 A. 12/06/2083 A. 10/11/1983 A. 08/16/1983 A. 01/31/1984! A. 03/27/1984 05/22/1984 A. 07/17/1984 A. DESCRIPTION OF PROPERTY ~' estate · J y- d real4VALUE OF ASSET Waypoint Bank Certificate #3100013022: I 11,962.~ Waypoint Bank Checking #3106103332: Waypoint Bank Certificate #6000010159: US Savings Bond - LI 11158375EE: US Savings Bond - L 112331144EE: US Savings Bond - L117127444EE: US Savings Bond - L 122576519EE: US Savings Bond - L 123036213EE: US Savings Bond - L123240001EE: US Savings Bond - 056845434EE: US Savings Bond - 056703033EE: US Savings Bond - 05705816SEE: US Savings Bond - 048776374EE: US Savings Bond - 069763614EE: US Savings Bond - 069802712EE: Total of Continuation Schedule(s) 45,530.93 11,458.31~ 100.8z 100.8z 96.22 94.3~ 87.12 83.8C 165.12 165.12 165.12 160.41 158.0t 158.0~ 153.20 % OF 1 DATE OF DEATH DECD'S [ VALUE OF INTEREST DECEDENT'S INTEREST 50% 50% 50% IOO%i 100o/ 5,981.35 22,765.47 5,729.15 100.84 100.84 100% 100%l 100%! 100°/~ 100%I 100%I 96.22 94.32 87.12 83.80 165.12 165.12 100% 100% 100% 100% 100% 165.12 160.48 158.08 158.08 153.20 1,301.08 ...... TOTAL (Also enter on line 6, Recapitulation i 37,465.39 SCHEDULE F JOINTLY-OWNED PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark, Helen A. FILE NUMBER 21 - 03 - 00483 If an asset was made joint within one year of the decedent'$ date of death, it must be reported on schedule G. 17 18 19 JOINTLY OWNED PROPERTY DESCR ,T O. OF RO ERW ITEM LETTER / ,D. ,AT~E._ )nclude name of financial institution and bank account number NUMBER FORTENANT t Y~"'~JOINT/ ~,w,.,m,~ restate.Dr similar identiflfing number. Attach deed for jointly-held real A/ 09/11/1984t US Savings Bond - 0770853~ / A. 11/06/1984 J US Savings Bond - 07720160SEE: 20 21 22 23 24 25 A. A. A. A. A. A. 01/02/198~ 02/26/1985 04/23/1985 06/18/1985 08/13/1985 12/03/1985 10/08/1985 US Savings Bond - 064415368EE: US Savings Bond - 064458292EE: US Savings Bond - 064549666EE: US Savings Bond - 089062493EE: US Savings Bond - 088784422EE: US Savings Bond - 089034547EE: US Savings Bond - 08923264EE: DATE OF DEATH 150.881 100%] 146.281 100% 143.92 100%I 143.92t 100°/~ 143.401 100%I 140.60 100%i 140.61 100% 140.6( 100% DATE OF DEATH VALUE OF DECEDENTS INTEREST 150.88 150.88 146.28 143.92 143.92 143.40 140.60 140.60 140.60 Page 2 of Schedule F '1/2003 THE WILEY OKOUP 1 S BALTIMORE ST DILLSBU'RG PA 17019 The information which you requested on the account(s) of HELEN A CLARK (Social Security Number 166121942 ) iv/are as follows: Account Number 2222030213 3100013022 3106103332 Class of Account CHECKING CERTIFICATE CI'IECKINO Da(e Opened 030183 041699 020783 Principal Balance 2617.70 11937.47 45524.38 Accrued Inter~st 25.22 6.55 Bal~ee at Date of 2617.70 11962.69 45530.93 Death Account Ownership SOLE JTO JTO Name of Joint WILLIAM C WILL1AM C Owner, if any CLARK CLARK Date Ownership 030183 041699 020783 Was Established 6000010159 7100033025 8000045'155 Account Number CERTIFICATE CERTIFICATE CERTIFICATE CJass of Account 020300 103 [02 I 13098 Date Opened 11446.63 11092.51 1229.93 Principal Balance 11.67 15.40 1.92 Accrued/nterest 11458.30 l 1107,91 1231.85 Balance at Date of Death yro SOLB SOLE Account Owner,~hlp WILLIAM C Name of Joint CLARK Owner, if any Date Ownership 020300 103 i 02 I 13098 Wa~ Established 3134096317 3181527140 3195527409 RETIILEMENT RETIREMENT RETIREMENT 011486 110896 020397 6665.71 1696. I 1 835.64 30.24 2.97 .92 6695.95 1699.011 836.56 SOLE SOLE SOLE 01 t486 I ~0896 020397 Additional hfonnat/on Requestecl Sm', OR S aV C $ ~-0. 8ox I7l !, HARRI~BUI~G. P~NN~Y%%~NIA i7105-1711 Toll Fr'e~ 1-866-WAvi~OINT (I-8~;6;-D~9-7646). IN YORK AR~_a~ ?l?/SIS-4SO0 · www. wat.~polntbank,com l'~!l..Lta~. C C~RK 220-6~-7B08 SELIES EE Li!! 166121:942 ! 7~HE1-EN A CLARK 166--12,-19z42 i546 A.NTEION¥ DRt VE ~ECHA;S;IICSBURG PA 1705~ SERIES EE CLARK 2,20-66-'?808 UT ; ;OCT 26 82; : ~ L~ ':: '~"' '~ '~ 44 EEi WHICH IS THE FIRST DAY OF ' CLARK 166-12-19~+2 OCT t983 846 ANTHONY DR'!VE MECHAN. tCSBuRG PA t~61219~2 17055 220-66'-7808 EE AT ?H£ MATURr'i'Y HEREOF WlLJ. PAY "~""~"~ .......... ~ '~~'~ .... ~ WHICH IS THE F~RST DAY OF 7;~E'LEN A CL~'RK ANTHONY DR.I V~E MECHAN[CSBURG PA 17055 OR W,I.LLIAN C CLARK 220--66--780.8 OCT' 11 '83 : ¢ EE ~HELEN 'A CLARK 166-12-19/+2 ANTHONY 9RI.¥F_ 166121942 1 MECHANICSBURG PA .[7055 WILLIAM C CL~RK 220-66-7808 ISSUE; DATE: WHICH IS THE: F}RST DAY OF ........ . 1 83 ~HELEN ~ CL~RK i66-12-1942 DEC Z9~3 846 ANTHGNY DRIVE MECHANICSBUR. G PA 17055 OR NILLI.aM C CLARK 220-66-7808 ;,JAN 31 84; S RD S EE .c~'~:: ';~ ~ ~ ~l , ~ ~' ~-- ~ ' ~ t ~HELEN a CLARK 166-12-1942 846 ANTHONY CRIVE 1661.21~42 I MECHAN tCSBURG p~ 17055 OR W[LLJA'M C CLaR~ 220-66-7808 SERIES EE 069 ISSUE DATI~ WHI'CH IS THE FIRST DAY OF 7,::, 3 6 -~ 4 E E seams EE HELEN a CLARK 166-12--1942 ~46 AN'THO~'Y DR:!~.E M~CH~N::[ C S BURG PA 17055 ~66121942 I WILLIA~ C CLAR~ 22~-66-78~8 'WHICH IS THE FIRST DAY OF ~HELEN A CLAR~ [66-t2-[942 8~ ANTHONY DRIVE 166121942 HEC:HANICS~URG PA 17055 OR WILLIA~ C EL.aRK 220-'66-'7808 84~ ~THCNY ~RtV~ 1.6~121942 sE ms EE 8~6 ANTHONY 'DRIVE 1661219~2 ~E~HA .... , N ~,~ SBU~G P~ 17055 DT/' OR ~ILLIA~ C CLAR'~ 22'0-66-7808 F ............................. ~ .... ., 08~ ,,e 232 EE~ SEKIES .... ~=~ ...... ~HELEN a CLARK 166-12-19t2 8~6 AN~.HONY.DRIVE MECHINtC$BURG PA 17055 166121942 t OR WILLIAM C CLAR~ 220-66-7808 Redemption Date: U,S. Savings Bond Transaction Customer Copy 6112~2003 Issue Redemption Backup Series Denomination Date Value Interest Withholding EE $50,00 De / 1982 $96.22v/ $71.22 $0,00 EE $100.00 Se/ 1984 $~50.88~/ $100.88 $0.00 EE $100.00 No / 1984 $[46.28 ¥~ $96.28 $0,00 EE $[00.00 Jan / ~985 $143.92 v/ $93.92 $0.00 EE $100.00 Nar/ [985 $143.92v/ $93.92 $0,00 EE $[00.00 Ha / [98$ $143.40¥' $93,40 $0.00 EE $100.00 Jul/ [985 $140.60 ¥~ $90.60 $0.00 Total: 7 Bond(s) $965.22 $640.22 $0.00 The interest earned on Series EE bonds issued on or after January 1990 may be wholly or partially exempt from Federal income tax under the provisions of the U.S. Savings Bond Education Benefit Program. For further information concerning the benefits and restrictions that apply, please contact the :Internal Revenue Service. Redemption Date: U,S. Savings Bond Transaction Customer Copy 6/12/2003 Series Issue Redemption Backup Denomination Date Value Interest Withholding I EE $50.00 Au / 1982 $100.84 ,/~ $75.84 $0.00 2 EE $50.00 Feb / 1983 $94.32 ~/ $69.32 $0.00 3 EE $50.00 Apr / 1983 $87.12,~,/ $62.12 $0.00 4 EE $50.00 Ma / 1983 $83.80 r,~,' $58.80 $0.00 5 EE $100.00 Oct / 1983 $165.12 V~ $115.12 $0.00 6 EE $100.00 AU / 1984 $150.88 S/ $100.88 $0.00 7 EE $100.00 Oct / 1985 $140.60 X/' $90.60 $0.00 Total: 7 Bond(s) $822.68 $572.68 $0.00 The interest earned on Series EE bonds issued on or after ~lanuary 1990 may be wholly or partially exempt from Federal income tax under the provisions of the U.S. Savings Bond Education Benefit Program. For further information concerning the benefits and restrictions that apply, please contact the ]:nternal Revenue Service. Redemption Date: U.S. Savings Bond Transaction Customer Copy 6/! 2/2003 Issue Redemption Backup Series Denomination Date Value Interest Withholding 1 EE $50.00 Oct/ 1982 $100.84`/ $75.84 $0.00 2 EE $100,00 3un / 1984 $153,20~ $103.20 $0.00 3 EE $100.00 Apr/ 1984 $158.08 ~ $108.08 $0.00 4 EE $100.00 Feb/ 1984 $158.08v/ $108.08 $0.00 5 EE $100.00 De / 1983 $160.48~/ $110.48 $0.00 6 EE $100,00 3ul/i 1983 $165,12'/ $115.12 $0,00 7 EE $100.00' Se / 1983 $165.12 '/ $115.12 $0.00 8 EE $100.00 Au / 1985 $140.60 %/ $90.60 $0.00 Total: 8 Bond(s) $1,201.52 $826.52 $0.00 The interest earned on Series EE bonds issued on or after 3anuary 1990 may be wholly or partially exempt from Federal income tax under the provisions of the U.S. Savings Bond Education Benefit Program. For further information concerning the benefits and restrictions that apply, please contact the ]Internal Revenue Service. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY I FILE NUMBER Clark, Helen A. 21 - 03 - 00483 This schedule must be completed and filed if the answer to any of questions I throu,qh~4 0n page_: is ]/es. ITEM NUMBER l 2 3 4 DESCRIPTION OF PROPERTY Include the name of the transferee, their mlationshlp to decedent and the date of transfer. Attach a copy of the deed for real estate. Waypoint Bank Retirement Account: #3134096317 Waypoint Bank Retirement Account #3181527140: Waypoint Bank Retirement Account #3195527409: MetLife Total Control Account #4030857901: DATE OF DEATH VALUE OF ASSET 6,695.95 1,699.08 836.5~ 12,579.23 % OF DECD'S INTEREST 100% 100% 100% 100% EXCLUSIOI~ (IF APPLICABLE TAXABLE VALUE 6,695.95 1,699.08 835.56 12,579.23 M~Life and,Affiliates Total Control Account 485-E US Highway 1 South 4th Floor lseiin, NJ 08830 Te1:1-800-638-7283 July 29, 2003 David J Lenox, Esquire 1 South Baltimore Street Dillsburg, PA 17019 Helen A Clark TOTAL CONTROL ACCOUNT 4030857901 Dear Mr. Lenox: ! am responding to your request for the date of death balance regarding the above account. The balance in the above account was $12,579.23 on 05/31/03, which includes interest earned orS 31.62. If you have m~y further question, you may call our Customer Service Representatives Monday through Friday 8:00 a.m. to 6:00 p.m. Eastern Time. Sincerely, ' Pat McGowan AUG-11-200~ 1~:]0 FROM:WAYPOINT 7179097481 T0:943~04~6 W aup i n P.2-2 8/11/2003 THE WILEY GROUP 1 S BALTIMORE ST DILLSBURG PA 17019 The information which you requested on-the ~count(s) of HELEN A CLARK (Social Security Number 166] 21942 ) isJare as follows: Account Ntmlber 2222030213 3100013022 3106103332 Class of Account CHECKING Cb2KTIFICATE CI-IECKI'NO Date Opened 030183 041699 020783 Principal Balance 2617.70 11937.47 45524.38 Accnled Interest 25.22 6.55 Balance at Date of 2617.70 11962,69 45530.93 Death Aceoum Ownership SOLE JTO Name of Join! WILLIAM C WILLIAM C Owner., if any CLA R K CLARK Date Ownership 030183 041699 020783 Was E~tabli~hcd 6000010159 7100033025 8000045'J 55 Account' Number CERTIFICATE CERTIFICATE EK FIFICATE C'~ , CJass of Account 020300 103102 113098 Date Opened 11446.63 ] 1092,51 1229,93 Principal Balance '11,67 15.40 1.92 Accrued Interest 11458.30 11107,91 1231.85 Balance at Date of Death J'l'0 SOLE SOLE Account Ownership WILLIAM C Name of Joim CLARK Owner, if any Date Ownership 020300 103102 I 13098 Was Established 3134096317 3181527140 3195527409 RETIILEMENT RETIREMENT RETIREMENT 011486 110896 020397 6665.71 1696.1 ! 835.64 30,24 2,97 .92 6695.95 1699.08 836~56 SOLE SOLE SOLE 011486 '110896 020397 Additioaal Iafotnmtioa Requested WAT~ L/~ c~_~.~k SENIOR SERVICES REP, PO. Box 171 I, HAI~Iqle~I~Ug~L D~NN.~NIA 17105-1711 Toll Free 1-866-WAYPOINT (I-SE;6;-9~9-76;a6) - IN YORK AIaEA 717/81S-4SO0 · w1/vw, wagpolntbank, com COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF 4 5 6 El. 1. Clark, Helen A. Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: 1 Neill Funeral Home: 2 Good Shepard Church: 3 Organist: Soloist: Good Shephard Church (meal): Flowers: ADMINISTRATIVE COSTS: Personal Representative's Commissions 2 DESCRIPTION Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid " Attorney's Fees Wiley, Lenox, Colgan, & Marzzacco, P.C.: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant FILE NUMBER 21 - 03 - 00483 Street Address C~ty Relationship of Claimant to Decedent Probate Fees Register of Wills: Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal (advertise): The Sentinel (advertise): State Zip AMOUNT 7,475.30 100.00 100.00 75.00 200.00 50.00 12,376.36 - 355.00 75.00 102.11 Total of Continuation Schedule(s) 37,169.04 TOTAL (Also enter on line 9, Recapitulation) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~H 4 5 6 7 8 9 10 11 12 Clark, Helen A. Filing Fee: Sellers costs on sale of real estate: The Dillsburg Agency (Executor's bond): Personal Property Appraisal fee: Plumbing repair: US Postal Service: All Smart Movers: US Treasury (CSRS refund): US Treasury (CSRS refund): Wittington Mowing: FILE NUMBER 21 03-00483 25.00 32,111.17 368.00 100.00 1154.00 14.80 850.00 1,201.07 1,765.00 580.00 Page 2 of Schedule H CONINIONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark, Helen A. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03 - 00483 Include unmimbumed medical expenses. ITEM NUMBER 1 2 3 4 5 6 7 Mary Baxter (cleaning) Holy Spirit Hospital: Sewer bill: Kelly Home Services: Verizon: Waypoint Bank (mortgage payments): PP&L: DESCRIPTION AMOUNT 500.00 840.00 99.00 1,371.75 108.47 1,544.79 863.42 TOTAL (Also enter on Line 10, Recapitulation) 5.,327.43 REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Clark, Helen A. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) William C. Clark 3117 King St. Alexandria, VA 22303 FILE NUMBER 21 - 03 - 00483 RELATIONSHIP TO DECEDENT Do ~.i,~m~.s) __ ~on IA. SPOUSAL DISTRIBUT ONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE lb. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS AMOUNT OR SHARE OF ESTATE one hundred percent. Register of Wills of Cumberland County, Pennsylvania INVENTORY' Estate of Clark, Helen A. also known as No. 21 -03- 00483 Date of Death 5/31/2003 , Deceased Social Security No. ]66-12-1942 William C. Clark The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decadent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: I.D. No.: Address: Telephone: Personal Representative David J Lenox Signature: William C. Clark __ , ,~ / 29078 Signature: ___~,~__~,.~_.~ ~ ...... Signature: 1 S. Baltimore Street Dillsburg, Pa 17019 Address: 3117 king St. Alexandria, VA 22302 717/432-9666 Telephone: 703-578-3740 Dated: Misc. Personal Property: 5,053.00 Waypoint Bank Checking #2222030213: Penn Treaty l~ftmd: 2,617.70 707.62 HGS Admirv~Refund: ~q 37.10 Sale of 1999'Buick Sdn: '2_. -' ~ 6,375.00 Waypoint B~fik Certificate #7100033025: '~ 11,107.91 Total Personal Property $25,898.3~ (Attach additional sheets if necessary) Total Personal Property and Real Estate Register of Wills of Cumberland County, Pennsylvania Estate of Clark, Helen A. also known as INVENTORY continued , Deceased No. 21-03-00483 Date of Death 5/31/2003 Social Security No. 166-12-1942 Real Estate Sale of real estate - 846 Anthony Drive, Mechanicsburg, Cumberland County, PA: 179,900.00 Total Real Estate $179,900.00 2 Name of Decedent: Date of Death: Will No. ,?1-05 STATUS REPORT UNDER RULE 6.12 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the ad ,rn, inistration 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: If the answer to No. I is Yes, state the following: ' a. Did the personal representative file a final account with the Court? Yes No ~ b. The separate Orphans' Coud No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ,.,." No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this repod. Date: Name (Please type dr prin~ Address ~, ~s~ ¢~ I~ o ~ Tel. No. ~ Capacity: Personal Representative Counsel for personal representative Jan M. Wiley David J. Lenox Timothy J. Colgan Christopher J. Marzzacco August 29, 2003 THE XVILEY GROUP Attorneys at Law Wiley, Lenox, Colgan & Marzzacco, P.C. David E. Hershey Diana Woodside Bradley A. Winnick Jennifer U Frechette Stephanie L. Mihalko Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 In Re: Estate of Helen A. Clark Number 21-03-0483 Dear Register: Enclosed please find a check from the Estate of Helen A. Clark in the mount of $8,000 for prepayment of inheritance tax. Please return a receipt to my office in the envelope provided. Thank you for your assistance. Sincerely, DJL/sdg encl. cc. William C. Clark 1 South Baltimore Street · Dillsburg, PA 17019 · Phone: (71 7) 432-9666 · (800) 682-4250 · Fax: (717) 432-0426 Offices in Harrisburg · York · Carbondale www. wileygrouplaw, com 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 O0296O THE WILEY GROUP C/O DAVID J LENOX ONE SOUTH BALTIMORE STREET DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 166-12-1942 FILE NUMBER: 2103-0483 DECEDENT NAME: CLARK HELEN A DATE OF PAYMENT: 08/29/2003 POSTMARK DATE: 08/29/2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/31/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $8,000.00 TOTAL AMOUNT PAID: $8,000.00 REMARKS: WILLIAM C CLARK C/O THE WILEY GROUP,TAX PAY HAND DELIVERED SEAL CHECK# 111 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS TO: THE WILEY GROUP Attorneys At Law I S. Baltimore Street Dillsburg, PA 17019 REGISTER OF WILLs CUMBERLAND CO. COURTHOUSE ONE COURTHousE SQUARE CARLISLE, PA 17013 BUREAU OF INDIVIDUAL TAXES /NHER/TANCE TAX DTYTSZON DEPT. 280601 HARRISBURG, PA 17128-060! DAVID J LENOX NZLEY GROUP I S BALTIMORE ST DILLSBURG CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 11-10-2003 ESTATE OF CLARK DATE OF DEATH 05-31-2003 FILE NUMBER 21 03-0q83 ~.':COUNTY CUHBERLAND ACN 101 Amoun~ Remitted REV-1647 EX &FP (OZ-OS) HELEN A PA'1'7019 ' MAKE CHECK PAYADLE AND REHZT PAYMENT TO: REGISTER OF ~ILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV 1547 EX AFP (01 03) NOTICE OF INHERITANCE TAX APPRAZSEMEN~'~C-~O#A~ OR ESTATE OF CLARK DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX HELEN AFZLE NO. 21 03-0q83 ACN 101 DATE 11-10-2003 TAX RETURN NAS: (X) ACCEPTED AS FTLED RESERVATION CONCERNING FUTURE ~NTEREST - SEE REVERSE ( ) CHANGED APPRAISED VALUE OF RETURN ~ASED ON: ORIGINAL RETURN 1. RaaZ Estate (Schedule A) (1).. E. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) fi. Nortgages/No~as Receivable (Schedule D) (~) 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) 6. Jointly O~nad Propar~y (Schedule F) (6). 7. Transfers (Schedule G) 8. Total Asse~s (7). APPROVED DEDUCTZONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10) 11. To,al Deductions 12. Nat Value of Tax Return 179z900.00 .00 .00 .00 27~130.18 37zq65.39 21~810.82 58,077.81 5,327.q3 (11) _ NOTE: To insure proper credit to your account, submit the upper port/on of this fore with your ~ax payment. 266,306.39 ~;3.~05.~q 202,901.15 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZT[ONAL ZNTEREST. CD0030q9 DISCOUNT (+) ZNTEREST/PEN PAZD (-) qZ1.05 .00 AMOUNT PAID 8,000.00 709~ TOTAL TAX CREDZT ~- · ALANCE OF TAX DUEJ ZNTEREST AND PEN. I TOTAL DUE / 9,130.55 .00 .oo .o0 IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS RE~UTRED. ZF TOTAL DUE *rs REFLECTED AS A "CRED*rT' (CR}, YOU NAY BE DUE REFUND. SEE REVERSE S*rDE OF TH*rS FORM FOR *rNSTRUCT*rONS. } TAX CREDITS: PAYHENT DATE 08-29-2003 09-20-2003 RECE/P1 NUMBER CD002960 (12) 13. Charitable/Governmental Bequests; Non-aZactad 9115 Trusts (Schedule J) (15) .00 lq. Net Value of Estate Subject to Tax (xq) 202,901.15 NOTE: Zf an assessment was issued Previously, lines 14, 15 and/or 16, 17, 18 and 19 refZect f/gures that /nclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun~ of Line lq at Spousal ra~a (15) .00 X O0 = .00 16. Amount of Line lq ~axable at Lineal/Class A rata (16) 202,901.15 X Oq5 = 9,130.55 17. Amount of Line lq at Sibling re~a (17) .00 X 12 = .00 18. Amount of Line lq taxable at Collateral/Class B rata (18) O0 X 15 19. Principal Tax Due ' ' = .00 (19)= 9,130.55 RESERVATION= Estates of decadents dying on er before Da(ember 1Z, 1981 -- 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 Colaon#ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laeful Class B (collateral) rata on any such future interest. PURPOSE OF NOTICE: To ~u[fil! the requirements of Section ZlqO of the Inheritance and Estate Tax Act) Act 15 of ZOO0. (TZ P.S. Section 9140). pAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REG/GTER OF N/ELS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may bo requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515}. Applications are available at the Office of the Register of Nills, any of the 15 Revenue District Offices, or by calling tho special Z4-hour answering service for fores ordering: 1-BO0-561-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-5010 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance) or disalloaance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue) Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA iT1ZB-IOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: 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. lB0601) Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sea page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SX) discount of the tax paid is alloaed. PENALTY: 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 and of the tax amnesty period. This non-participation pana11LV is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which be(aaa delinquent before January 1, 1981 bear interest at the rata of six (6Z) percent per annum calculated at a daily rate of .00016~. AIL taxes which became delinquent on end after January 1, 1981 will bear interest et a rate which ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z005 ara: Interest Daily Znterest Daily Daily Factor Year Rate Factor Yaa.~r Rata 1982 ZOZ .OOOS~S 1987 9Z 1983 161 .O00~SB 1988-1991 ZZZ 198~ 11X .000301 1991 9Z 1985 132 .000356 199~-199q 7Z 1986 lOX .O00Z7~ 1995-1998 9X --Interest is calculated as follows: Interest Factor Year Rate .O00Zq7 1999 ?Z .000191 .000501 2000 81 .000119 .0002~7 2001 9Z .O00Zq7 .000192 ZOOZ 6Z .00016q .0002~7 2003 51 .000137 XNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'NQUENT X DAXLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculatad. REV-15OO EX + (6*00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 t -0 0 COUNTY CODE YEAR 0 4 8 3 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL KAUFFMAN; PAUL J. DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) O4112/2OO0 I Ol110/1 920 (IF APPLICABLE) SURVIVING SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL) KAUFFMAN; MARIE E. SOCIALSECURITYNUMBER t 8 4 - I 2 - 4 9 8 6 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER t 7 9- I 2- 4 I I 6 r~l, Original Return r~4. Limited Estate [-~6. Decedent Died Testate (Attach copyofwiiD r-'] 9. Litigation Proceeds Received r-~2. Supplemental Return O4a. Future Interest Compromise (date of beath alter 12.12-82) D7. Decedent Maintained a Living Trust (Attac~ copyof Trust) [~]10, Spousal Poverty Credit (date o! dea~ between 12-31-91 and 1-1-95) D3. Remainder Return (dateofdeath pdorto 12.13-82) O5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes '--]11. Election to tax under Sec. 9113(A) (A~ach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS NAME MURREL R. WALTERS III ESQ FIRM NAME (If Applicable) TELEPHONE NUMBER 717/6974650 54 EAST MAIN STREET MECHANICSBURG PA 17055 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Pa~ership 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) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Line.~ 1-7) 9. Funeral Expenses & AdministralJve 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) 20;000.00 OFFICIAL USE ONLY (8) 20;000.00 3;875.00 (11) 3~875.00 16,125.00 (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) t6;125.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 91~16 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 16;125.00 X 0 (15) X ~ (16) 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at coilateral rate X .12 (17) X .15 (18) 19. Tax Due 20. [] (19) > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent.'s Complete Address: STREETADDRESS 90 WINTER LANE CITY ENOLA STATE PA IZIP 17025 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 5o (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) 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) 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) B: Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 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 pedury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is tie, 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 MARIE E. KAUFFMAN / ~/~'/// ADDRESS MURREL I~. WALTERS III ESQ 54 EAST MAIN STREET~ MECHANICSBURG DATE PA "17025 PA t7055 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 (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 exem0t 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. REV-1508 EX + (1-9;~. ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ~ FILE NUMBER KAUFFMAN. PAUl. ,,J. Include the proceeds of liUgation 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. NATHAN & LEWIS SECURITIES 20~000.00 CERTIFICATE OF DEPOSIT TOTAL (Also enter on line 5, Recapitulation) $ 20~000.00 (If more space is needed, insert additional sheets of the same size) REV-151'~EX* (1-97} ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF KAUFFMAN. PAUL ,.I, Debts of decedent must be reported on Schedule I. FILE NUMBER O0 0483 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Bo ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Social Secudty Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attomey Fees MURREL R. WALTERS III ESQ Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant MARIE E. KAUFFMAN Zip Street Address 90 WINTER LANE City ENOLA State PA Zip 17025 Relationship of Claimant to Decedent WIFE Probate Fees REGISTER OF WILLS ~ CUMBERLAND COUNTY Accountant's Fees Tax Return Preparer's Fees TOTAL (Also enter on line 9. Recapitulation) $ 300.00 3,500.00 75.00 3~875.00 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-nm COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF KAUFFMAN, PAUl. ,,I. NUMBER I. 1. 1. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outfight spousal distributions, and transfers under Sec. 9116 (a)(1.2)] MARIE E. KAUFFMAN 90 WINTER LANE ENOLA~ PA 17025 FILE NUMBER 21 917 04~3 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE SURVIVING SPOUSE lOO% 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size)