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Home My WebLink About03-16-0915056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Depadment of Revenue Bureau of Individual Taxes County Code Year File Number Po eox2eosol INHERITANCE TAX RETURN ~\ r~ ( ~a Hamsburg, PA 17123-0601 RESIDENT DECEDENT o`b l~V, ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death ' 174-OS-2754 06/14/2008 Decedent's Last Name Sheffer _ (If Applicable) Enter Surviving Spouse's Information Below Date of Binh ' 10/11/1916 Suffix Decedent's First Name I Pauline Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW :~; 1. Original Return is=a .__: 4. Limited Estate CJ Ct/i 6. Decedent Died Testate _.i (Attach Copy of Will) r ~ 9. Litigation Proceeds Received c~_') THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER O~ WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-62) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death hetween 12-31-91 and 1-1-95) MI S MI . _. ~ 3. Remainder Return (data of death prior to 12-13-82) c::;..: 5. Federal Estate Tax Return Required __~__ 8. Total Number of Safe Deposit Boxes :~_ J 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPON Name Michael A. Scherer, Esq Firm Name (If Applicable) O'Brien, Boric 8 Schere First line of address 19 W. South Street Second line of address City or Post Offce Carlisle Correspondent's a-mail address CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Daytime Telephone Number (717)249-6873 N REGISTER OF~VPIQ3 UBE ONC44 ~ ?-` State ZIP Code PA '.17013 ~ 1 ~ L -c7 .rte ~ ! i =r-- ~ rTl T f ~~ ' ~: _ r -~ ' ~ ~ ~ ~r =u v--i N i r ~~ DA7"E FILED '~ '~ "~ ~ ' ' ' _._ tX7 i e r Under penalties of perjury, I declare that 1 have examined this return, including accompanying schatlules and statements, and to the best of my knowledge and belief, it is true, correct end complete. Declaration of preparer other than the personal representative is basetl on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN /rr\ J DATE 215 Garland Drive, Carlisle, PA 17013 322 S. Pitt Street, Carlisle, PA 17013 iIGNATJd~,~1F PREPARER OTHER THAN REPRESENTATIVE _ DATE z 19 W. South Street, Carlisle, PA 17013 PLEASE U8E ORIGINAL FORM ONLY Side 1 15056051058 15056051058 ~ e~ ~ \ ~+ ~- ~v o ~~ {~- r REV-1500 EX Decedent's Social Security Number Decedent's Name: PaUllfle S Sheffer 174-05-2754 RECAPITULATION --.--- -- - .. _-..__ _.__ .___-.____. 1 . Real estate (Schedule A) . ......................................... .. . 1. 2 . Stocks and Bonds (Schedule B) .................................... ... 2. 453,992.08 3. Closely Heltl Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. ~, 5. Cash, Bank Deposits 8 Miscellaneous Pemonal Property (Schedule E) ...... .. 5. 277,538.11 6. Jointly Owned Properly (Schedule F) i_>> Separate Billing Requested ..... .. 6. i 6 368.34 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property , (Schedule G) z ~.~_> Separate Billing Requested...... .. 7. '~ 1 278 13 8. Total Gross Assets (total Lmes 1 7)... 8 ........ ~ .. . ~ 739,176.66 9. Funeral Expenses 8 Administrative Costs (Schedule H) ... ' 9 .. , . 39,297.27 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10 ! .............. .. . , 2 189 79 11. Total Deductions (total Lines 9 8 10) ................. 11 ' ................ .. . , 41,4$7.06 12. Nat Value of Estate (Line 8 minus line 11) ............................ .. 12. ~ 697 689 60 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which , . an election to [ax has not been made (Schedule J) ...................... .. 13. 14. Net Valus SubJect to Tax (Line 12 minus Line 13) ...................... .. 14. ~ 697,689.60 AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ~ --~ -- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 - (a)(1.2)X.0_ 15.1 16. Amount of Line 14 taxable - at lineal rate X.045 3,000.00 1g. 135.00 17. Amount of Line 14 taxable - - at sibling rate X .12 ~ 17 18. Amount of Line 14 taxable - at collateral rate X .15 694,689.60 ' 18 104,203,44 19. TAX DUE ........................................................ .19. 104,338.44 15056052059 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ ~ ~ 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number Decedent's Complete Address: ~ i !' DECEDENT'S NAME '~-~ -- PBUIIr10 S Shleffef DECEDENT'S SOCIAL SECURITY NUMBER STREETADDRESS - 174-05-2754 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. CreditslPayments 104,338.44 A. Spousal Poverty Credit B. Prior Payments 100,000.00 __ C. Discount ~ 5,263.00 3. InterestlPenal rf a licable Total Credits (A+ 6 + C) (2) ty PP 105,263.00 D. Interest E. Penalty - - TotallnteresVPenalty (D + E) (3) 4. If Line 2 is greater than Line i + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 924.56 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE . (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :......................................................................................... Yes . ^ No O 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? .............. ^ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on er after July 1, 1994 and before January i, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [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 zero (0) percent [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 lax 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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x)(111. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(x)(1.3)]. Asibling 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-1503 E%+ (6-9a) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA INHERI STOCKS & BONDS TANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Pauline S. Sheffer 21-OS-0745 All property jointly-owned with right or survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~ 1,200 shares Citigroup, Inc (ticker "C") common stock 24,684.00 2. 39 shares Comcast Corporation (CMCSA) common stock 837.33 3. 1018 shares Exelon Corporation (EXC) common stock 90,184.62 4. 800 shares Fortune Brands, Inc. (FO) common stock 52,832.00 5. 5 shares Fair Point Communication (FRP) common stock 36.20 6. 3420 shares Norfolk Southern Corp. (NSC) common stock 215,733.60 7. 25 shares PPBL (PLEUL) preferred stock 1,350.00 8. 912 shares PNC Financial Group (PNC) common stock 54,273.12 9. 12 shares ATBT (T) common stock 434.52 10. 67 shares Travelers Group Inc. (TRV) common stock 3,208.63 11. 280 shares Verizon (VZ) common stock 10,332.00 12. 13 shares Alcatel-Lucent (ALU) common stock 86.06 Decedent died on a Saturday. See attached for average of the mean between the high and low for Friday prior to death and the mean between the high and low on Monday following her death. TOTAL (Also enter on line 2, Recapitulation) ~ E 453,992.08 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) SCNEDti1LE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly~owned wlih right of survlvorshlp must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. M & T Bank Checking Account # 3740150234 10,552.39 2. M & T Bank Savings Account # 15004216208064 25,259.99 3. Sovereign Bank certificate of deposit # 0575133905 10,333.24 4. Sovereign Bank certificate of deposit # 1675202632 13,277.84 5. Sovereign Bank certificate of deposit # 1675202947 13,357.73 6. Sovereign Bank certificate of deposit # 1685211458 7,258.84 7. Sovereign Bank certif cafe of deposit # 1685211466 9,017.84 8. Sovereign Bank certificate of deposit # 1685212100 26,115.01 9. Sovereign Bank certificate of deposit # 2895345425 8,130.43 10. Sovereign Bank certificate of deposit # 2895473144 26,455.64 11. PNC Bank savings account # 5030109915 54,069.69 12. Pennsylvania State Bank account 71,385.67 13. Miisc. checks 686.72 14. Elwood Garden Apartments; security deposit refund 556.77 15. Rowe's Auction: proceeds of sale of personal property 454.65 16. Embarq and PPL refund 41.14 17. United States Treasury: 2008 Economic Stimulus 435.40 18. PA Dept of Revenue: 2007 Income tax refund 9 12 19. Tree Antiques: 140.00 TOTAL (Also enter on line 5, Recapitulation) $ I 277,538.11 (If more space is needed, insert additional sheets of the same size) REV-1509 E%+ (fi-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ea Iwl t trr FILE NUMBER Pauline S. Sheffer _ 21-080745 - Iran asset was made Joint wlthln one year of the decedent's tlate of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A' Dale L. Noggle & Janet E. Noggle niece and her husband e' Eric L. Hollinger C. Michael E. Noggle & Lavon M. Noggle JOINTLY•OWNED PROPERTY: collateral grand-nephew and wife LETTER DATE DESCRIPTION OF PROPERTY ITEM NUMBER FOR JOINT TENANT MgDE JOINT INCLUDE NAME OF FINANCIAL MSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF pEATH ~ of DECD'B DATE of DEATH V IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELP REAL ESTATE. VALUE OFgSSET INTEREST ALUE OF pECEDENT'B INTEREST i. A. OSI07191 Sovereign Bank certificate of deposit # 1685211250 6,600.18 33 2,200.04 2' B. 08129195 Sovereign Bank certificate of deposit # 1685210989 6,070.31 50 3,035.16 3. C. 04176103 Sovereign Bank certificate of deposit # 2895312700 3,399.44 33 1,133.14 TOTAL (Also enter on line 6 Recapitulation) I $ 6 368 34 (If more space is needed, insen additional sheets of the same size) REV-1510 E%a (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEOENT SCNEDIlLE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Pauline S. Sheffer 21-08-07ari I nis scnedule 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 ves. ITEM NUMBE DESCRIPTION OF PROPERTY wcwoe rive rvnms of rae rrvnrvsrervee, rrvela aEUnorvswa ro oeceoervrnrvo R >Ne ~~re or raarvsFea. Annervncacr or rrvs oaeo ron asn~esrnre. DATE OF DEATH VALUE OFASSET %OF DECD'S INTEREST EXCLUSION pF avvucneLel TAl(ABLE VALUE 1 PNC Bank Certificate of Deposit # 31500318870 7,276.13 33 6,000.00 1,278.13 Transferees: Dale L. Noggle and Janet E. Noggle, niece and husband Date of transfer: October 9, 2007 2. Pennsylvania State Bank 5,546.42 33 6,000.00 0.00 Michael E. Noggle and Janet E. Noggle, grand-nephew and wife Date of transfer: August 7, 2007 TOTAL (Also enter on line 7 Recapitulation) 5 I 1,278.13 (It more space is needed, insert additional sheets o(the same size) REV-1511 EX+(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Pauline S. Sheffer 21-OS-0745 Debts of decadent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Hollin er Funeral Home & Cremato Inc. 9 ry~ 6,499.88 2. Photocopies 810 a. Postage 15.99 4. Sentinel: Advertise letters 278 32 s. Cumberland Law Journal: Advertise 75.00 e. ADMINISTRATIVE COSTS: 1. Personal Representatve's Commissions Name of Personal Representative(s) Social Security Number(s)IEIN Number of Personal Representative(s) Street Address City ,State Zip Year(s) Commission Paid: 2. AttomeyFees 28,750.00 3. Family Exemptlon: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _Zip Relationship of Claimant to Decedent 4. Probate Fees 622.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 429.00 7. Computer Share Bond for lost stock certificates 2,025.39 a. Michael Noggle: Federal Express Reimbursement 131.57 9. Janet Noggle: reimburse misc expenses 287 02 10. David Sheibley: trash removal from decedent's apartment 125.00 t 1 Shirley Smith: cleaning of decedent's apartment 50.00 _.. TOTAL (Also enter on line 9, Recapitulation) $ 39.29727 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-08) '' ';~"~~ "~~ Pennsylvania DEaanTMENroEftEVENUE '""Eft'T""`ETA "ET°"" RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Pauline S. Sheffer 21-OS-0745 Rep ort debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreim bursed medical expenses ITEM , NUMBER DESCRIPTION VALUE AT DATE OF DEATH t' Alan Mira, M.D. 233.03 2. Healing Arts Surgical Associates 353.06 3. Blue Mountain Anesthesia 112.96 4. MaslandAssociates 6.52 5. Kinetic Imaging 47 16 6. Carlisle HMA Physicians Associates 105.80 7. Alexander Spring Emergency 21.41 8. Cumbedand Valley Nephrology 6.92 9. Cumbedand Valley Nephrology 37.64 10. PA Dept of Revenue: 2008 Income tax 112.00 11. Pennsylvania Power and Light 53.30 12. Carlisle Medical Associates 31.46 13. Carlisle Regional Medical Center 1,024.00 14. Embarq 30.85 t 5. Moffitt Heart Assoc. 13.68 TOTAL (Also enter on Line 10 Recapitulation) $ 2 189.79 If more space is needed, insert additional sheets of the same size, REV-1513 EX~19-007 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Pauline S. Sheffer 21-08-0745 NUMBER I NAME AND ADDRESS OF PERSON S RECEIVING PROPERTY (~ TAXABLE DISTRIBUTIONS linclude outright spousal disVibutions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(51 AMOUNT OR SHARE OF ESTATE 2 Richard B. Toms, 14401 Marsh Pike, Hagerstown, MD 21742 great nephew 300.00 3. Sally Ann Hellane, 30 N. Main St. Box 433, Smithburg, MD 21783 great niece 300.00 4. Gregory Toms, 19932 Lemuel Lane, Boonsboro, MD 21713 great nephew 300.00 5. Susan Toms, 78C Old National Pike, Hagerstown, MD 21740 great niece 300.00 ti. James Baish, 2820 Ritner Highway, Carlisle, PA 17013 great nephew 300.00 7 Richard Baish, 165 Goodyear Road, Carlisle, PA 17013 great nephew 300.00 8. Michael Noggle, 322 South Pitt Street, Carlisle, PA 17013 great nephew 300.00 g. Jane Ewing, 1435 Rockledge Drive, Carlisle, PA 17015 great niece 300.00 10. Susan Alberson 1432 Private Property Ct., Gloucester Point, VA 23062 step-daugher 500.00 ........_...«.._....=..SEE ATTACHED SHEET«.=.......« ................... ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROU GH 18, AS APPROPRIATE, ON REV -1500 COVER SHEET rr 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 I E 0.00 (If more space is nestled, insert additional sheets of the same size) ESTATE OF PAULINE S. SHEFFER ESTATE NO. 21-08-0745 Continuation of Schedule J 11 12 13. 14 15. 16. 17 18. Phoebe Whidby 6076 Grant Street Charleston, WV 25302 Judy Murphy 7791 Hanoverdale Drive Harrisburg, PA 17112 Denise Shade 55 Hilltop Drive Etters, PA 17319 Paul Sheffer, Jr. 206 York Road Carlisle, PA 17013 Dawn Smoker 104 Louisa Lane Mechanicsburg, PA 17050 Kim Ward 5400 Gumfork Road Gloucester, VA 23061 Jean Toms 1061 Matthew Court Hagerstown, MD 21742 Janet Noggle Dale Noggle 215 Garland Drive Carlisle, PA 17013 step-daughter step-daughter step-daughter step-son step-granddaughter step-granddaughter niece niece nephew-in-law $500.00 $500.00 $500.00 $500.00 $250.00 $250.00 25% residue 75% residue Q MBTBank 499 Mitchell Street, Millsboro, DE 19966 July 30, 2008 Law Offices OBrien, Baric & Scherer 19 West South Street Cazlisle, PA 17013 RE: Estate of Pauline Sheffer Date of Death: June 14, 2005 Social Security Number: 174-OS-2754 Dear Mr. Scherer: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bards the following accounts. 1. Account Type ...................... ..... Checking Account Account Number .................. ..... 3740150234 Ownership (Names off .......... .... Pauline Sheffer Opening Date ...................... .....10/07/98 (account closed 07/ 18/08) Balance on Date of Deathz .... .....$10, 552.39 Accreted Interest $ 0 00 Total .................................. .....$10,552.39 2. Account Type ...................... ..... Savings Account Account Number .................. ..... 15004216208064 Ownership (Names off .......... .... Pauline Sheffer Opening Date ...................... .....03/ 17/08 (account closed 07/ 18/08) Balance on Date of Death..... .....$25,173.98 Accrued Interest $ 86 O 1 Total ................................. ...:. $25, 2 59.99 ~SL_X • Page 2 July 30, 2008 The above named decedent did not have a safe deposit box. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please contact our Stonehedge Branch at 960 Walnut Bottom Road, Carlisle, PA 17013, or # 717-240- 4524. Sincerely 77 /~' ~~~U~;~ ~+JG~~~Z~'i~~j/~~J Charlene Warrington, RecordUs~,f 'Management 1-888-502-4349 tL~~. _=-2C~r~8 ~°: ~ 9. PR _TATE RRM1II' Pennsylvania State Bank A oivi;ion of OLC Bank, N.A. O'Bncn, Baric & Scherer 19 South Street Carlisle Pa 17013 To Whorn It May Concern; 717 243 9645 F.r~2ir~2 Carlisle Office 1 North Hanover Street Carlisle, PA 17013 (717)243-3189 FAX: (717) 2a3-9tia9 www.pastatehank.com At the lime of death 6/lA/08 the account in just Pauline Sheffer's name had a balance of $71,385.67 and had interest added on 6/30 which made the closeout balance 571,81599 Which was already paid out to the Estate of Pauline Sheller's by Janet Noggle. The ocher account was a CD opened in $/7;07 in three names Michael E Noggle or Lawn Noggle or Pauline Sheffer. We removed Pauline's Warne the end of ,Tune. The balance as of date of-death was 1,546.42. If you have any further questions, please contact me_ Yows trtru~ly~, `~~ Annetti i_ Tingle ACOM Pa State Batili 717-243-3189 TOTHL_ P. GJ-? PNCBAN< The Thinking Behind The Money Jnly zs, 2008 Michael A Scherer Attorney at Law Obrien, Baric & Scherer 19 W South St Cazlisle, PA 17013 RE: Pauline S Sheffer SSN: 174-OS-2754 DOD: 06-14-2008 Dear Mr. Scherer: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account# 31500318870 PAULINE S SFJEFFER JANET E NOGGLE DALE L NOGGLE DOD balance: $ 7,275.98 + 2.15 accrued interest Savings Account Account# 5030109915 PAULINE I SHEFFER DOD balance: $ 54,049.76 + 19.93 accrued interest Safe Deposit Box The decedent maintained safe deposit box # 2270 It is located at: Carlisle Branch 105 Noble Blvd Cazlisle, PA 17013 (717)243-6021 Established 10-09-2007 Established 01-24-1983 Page 1 oft G-I~;r .) !~_~ Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sin erely, ,~ (I2,c~G1 ~,,-G~e,~~fir~~ Lori Robertson 1-800-762-1775 P7-PFSC-04-F 500 First Ave Pittsburgh, PA 15219 Member FDIC Page 2 of 2 \~ ~//- s ~= S®vereign Bank ,,, ,~ Court Ordered Processing \ Decedents - MAl-MB3-02-10 - P, O. Box 841005 -Boston, MA 02284 July 29, 2008 Michael A Scherer O'Brien,Baric & Scherer 19 West South Street Carlisle, PA 17013 RE: Estate of Pauline S Sheffer Date of Death: 06/14/2008 Dear Michael A Scherer: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very truly yours, ~~~~/_ Donna Penta Lead Specialist 617-533-1789 _: Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Pauline S Sheffer 174-OS-2754 June 14, 2008 Account#: 0575133905 Type In the name of: Pauline S Sheffer Date of Death Balance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Otherlnfo: Closed 7/18/08 CD Open date: 7/11/1983 $10,316.68 to 5/31/2008 $16.56 Account #: 1 6752 0263 2 Type: CD Open date 4/13/1998 In the name of: Pauline S Sheffer Date of Death Balance: $13,264.63 Int.(YTD) from 1/1/2008 to 5/31/2008 $206.63 Accrued interest to date of death: $13.21 Otherlnfo: Closed 7/18/08 Account #: 1675202947 Type: In the name of: Pauline S Sheffer Date of Death Balance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Otherlnfo: Closed 7/18/08 $29.94 $155.88 $280.84 Account #: 1685210989 Type: CD Open date: 8/29/1995 In the name of: Pauline S Sheffer or Eric L Hollinger Date of Death Balance: $6,059.70 Int.(YTD) from 1/1/2008 to 5/31/2008 $99.74 Accrued interest to date of death: $10.61 Othertnfo: Closed 6/30/08 Account #: 1685211250 Type: CD Open date: 5/7/1997 In the name of: Pauline S Sheffer or Dale L Noggle or Janet E Noggle Date of Death Balance: $6,593.77 Int.(YTD) from 1/1/2008 to 5/31/2008 $99.02 Accrued interest to date of death: $6.41 Otherlnfo: Closed 7/18/08 CD $13,327.79 to 5/31/2008 Open date: 12/18/1998 Page 1 of 3 ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Sovereign Bank Pauline S Sheffer 174-OS-2754 June 14, 2008 Account#: 1685211458 Type: In the name of: Pauline S Sheffer Date of Death Batance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Otherlnfo: Closed 7/18/08 Account#: 1685211466 Type: In the name of: Pauline S Sheffer Date of Death Balance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Otherlnfo: Closed 7/18/08 Account #: 1685212100 Type: In the name of: Pauline S Sheffer Date of Death Balance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Otherlnfo: Closed 7/18/08 Account #: 2895345425 Type: In the name of: Pauline S Sheffer Date of Death Balance: Int.(YTD) from 1/1/2008 Accrued interest to date of death: Other Info: Closed 7/18/08 Open date: 5/2/1992 119.65 Open date: 8/10/1992 CD $7,251.78 to 5/31/2008 $7.06 CD $9,000.00 to 5/31/2008 $17.84 CD $169.53 Open date: 2/25/1993 $25,898.79 to 2/25/2008 6.22 CD $8,121.66 to 5/31/2008 $8.77 $344.68 Open date: 3/13/2002 $106.45 Account #: 2895372700 Type: CD Open date: 4/16/2003 In the name of: Pauline S Sheffer or Michael E Noggle or Lavon M Noggle Date of Death Balance: $3,396.14 Int.(YTD) from 1/1/2008 to 5/31/2008 $g2,g2 Accrued interest to date of death: $3.30 Otherlnfo: Closed 7/14/08 Page 2 of 3 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Pauline S Sheffer 174-OS-2754 June 14, 2008 Account #: 2895473144 Type: CD Open date: 3/14/2004 In the name of: Pauline S Sheffer Date of Death Balance: $26,408.83 Int.(YTD) from 1/1/2008 to 5/31/2008 $440.09 Accrued interest to date of death: $46.81 Otherlnfo: Closed 7/18/08 Page 3 of 3 ~ Date 06/13/08 J Stock ; Date 06/16 0 Stock High Low Average Mean Price Average Low Hioh Citigroup Inc $20.50 $19.90 $20.20 $20.57 $20.94 $20.38 T $21.49 C ___ Comcaet _ $21.82 $21.41 ., $21.62 $21.47 $21.32 $21.03 $21.60 CMCSA Exelon Corp $89.95 $87.78 $88.87 $88.59 $88.30 , $87.24 __ $89.36 EXC Fortune Brd $66.63 $65.54 $66.09 $66.04 $65.79 $65.21 $66.37 FO __ _ __ Fair Point $7.29 $6.94 $7.12 $7.24 $7.36 $7.21 _ , $7.50 FRP Norolk s c $64.23 $62.42 $63.33 $63.08 $62.82 $62.51 $63.12 NSC PPL perferrd $54.00 $54.00 $54.00 _ $54.00 $54.00 _ $54.00 $54.00 PLEUL _ _~ _ PNC financia $60.52 $58.07 $59.30 $59.51 $59.71 $58.23 $61.18 PNC ~ A T 8 T $36.80 $36.03 $36.42 __ $36.21 $35.99 $35.63 $36.34 T__ _ Travlers Grp $48.67 $47.13 $47.90 _ $47.89 $47.87 $47.04 $48.70 TRV ~ Verizon f $37.38 $36.32 $37.35 __ $36.90 $36.45 $36.11 $36.79 Vz ~ Alcatel _ _ _ _ $ I 6.64 __ $6.45 $6.55 $6.62 $6.68 $6.61 __ i $6.75 - Lucent ALU ~ Stock Share total Price Dollar total CUSIP NB Citigroup Inc C 1200 $20.57 $24,s8a.oo *172967101 Comcast Corporation CMCSA 39 $21.47 $837.33 *20030N101 Exelon Corporation EXC __ 1018 $88.59 $90,184.62 *30161N101 Fortune Brands Inc FO 800 $66.04 $52,832.00 *30556o1oa Fair Point Communicat FRP __ 5 $7.24 $36.20 *3a9631101 Norfolk Southern Corp PPL Perferred Stock NSC PLEUL 3420 25 $63.08 , $54.0 $215,733.60 0 1 3$ 50.00 *655844108 *69351U871 PNC Financial Group PNC _ _ 912 $59.51 $54,273.12 *693a751o5 A T & T T__ _ 12 _ _ $36.21 $434.52 _ 002osR102 Travelers Group Inc TRV _ ~_ _ 67 $47.89 __ $3,2oss3 *89417E1a9 Verzion VZ _ 280 _$36.90 $1 0,332.00 _ "92343V104 Alcatel-Lucent ALU __ 13 $6.62 Grand total i Tax rate ~ . $85.05. $a5 s oa 15% *013904305 ~- Taxable $68.098.81 -#~ F1FIlESIDATAFILE~Esmu Planning 115111 ~i11]005 ~ .. ~: C7 CJ' (- G Ca ~ LAST WILL AND TESTAMENT -' ~ ~ r v ~ ~ ' I,, I, PAULINE S. SHEFFER, of Carlisle Borough, Cumberland Coun h',~Paansylttania, „ being of sound and disposing mind and memory, do hereby make, publish a~ declaf~'this :. '' to be my Last Will and Testament, hereby revoking any and all former Wills or Co3icils made by me. 1 I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicab]e after my decease and as part of the administration of my estate. My Executors shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. a. I give, devise and bequeath the sum of FIVE HUNDRED DOLLARS ($500.00) to each of SUSANNE L. ALBERTSON, PAUL H. SHEFFER, JR., JUDY MURPHY, PHOEBE WHIDBY and DENISE SHADE. b. I give, devise and bequeath the sum of TWO HUNDRED FIFTY DOLLARS ($250.00) to each of DAWN SMOKER and KIM RENEE WARD. c. I give, devise and bequeath the sum of THREE HUNDRED DOLLARS ($300.OU) to each ofJAMES BAISH, RICHARD BAISH, JANE EWING, MICHAEL NOGGLE, RICHARD TOMS, SALLY ANN HELLANE, GREG TOMS and SUSAN TOMS. d. Should any of the beneficiaries named under this Item 2 predecease or fail to survive me by more than thirty (30) days, then his or her share shall lapse and then be added to the residue of my estate. -- - - --_- - _- - -_- - -- Page 1-of4-Pages /~ S -S. [Initials] 3. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, in the following manner: a. SEVENTY-FIVEPERCENT(75%)thereofuntoJANETNOGGLE and DALE NOGGLE, or the survivor of them, provided however, that should both of them predecease or fail to survive me by thirty (30) days, then their share shall be distributed to their issue, per stirpes. b. TWENTY-FIVE PERCENT (25%) thereof unto JEAN TOMS, provided, however, that should she predecease or fail to survive me by thirty (30) days, then her share shall be distributed under the terms of Item 5(a), of this my Last Will and Testament. 4. I nominate, constitute and appoint JANET NOGGLE and MICHAEL NOGGLE, or the survivor of them, as Executors of my estate. 5. I direct that my Executors shall not be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 6. I authorize and empower my Executors, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or persona] property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others s. [Initials] , __ __ -_Page2of4Pages _ __ _ _ ___ against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executors consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as maybe necessary to carry out any of these powers. In addition, I direct that my Executors shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,.3oT=day of ~QiiO. ..:.~ .~..f~ ~~rti,~ (SEAL) Pauline S. Sheffer SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. v i~ ~ Page 3-of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. We, Pauline S. Sheffer, Edward L. Schorpp, and ~/lGT6 i<~ ~.- ~. the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best ofhis/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. facr.~.,<...~, Pauline S. Sheffer, Testatrix Witness <<~ Witness Subscribed, sworn to and acknowledged before me by Pauline S. Sheffer, the Testatrix, and subscribed and sworn to before me by Edward L. Schorpp and Utc'Tp~~- ~.(Q~p, ,the witnesses, this 3o~ay of ~'c.~i.,aoo5 . Notary Public ~~-\ V NOTARIAL SEAL CORRINE L MYER3, NOTARY PUBLIC CARLISLE BORO: COUNTY OF CUM98ALAND MY COUIPAISSiON E%PIRES MAY 27, 7A07 Page 4 of 4 Pages