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HomeMy WebLinkAbout02-0140 PETITION FOR GRANT OF LETTERS Estate of JANE P. DRENNAN also known as JOHN F. DRENNAN, JR. , Deceased No. 21-02-140 Social Security No. 018248373 Petitioner(s), who is/are 18 years of age or older, apply)ies) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut OR Decedent, dated 12/1/00 and codicil(s) dated N/A named in the Last Will of the 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 incapacitated: B. Grant of Letters of Administration (c.ta., d.b.n.c.ta: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with his/her last family or principal residence at 1009 TURNBRIDGE LANE, MECHANICSBURG, PA 17050 Decedent, then 71 (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property ......................................... $ (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ (list street, number and municipality) years of age, died JANUARY 26 ,2002 , at HOMELAND CENTER, HARRISBURG, PA g'.~, Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence I I JOHN F. DRENNAN, JR. 1009 TURNBRIDGE LANE MECHANICSBURG, PA 17050 I'1- Oath of Personal Representative Commonwealth of Pennsylvania County of CUMBERLAND The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate acCordirjg~. Sworn to and affirmed and subscribedbefore me this 7th day of DECREE OF REGISTER Estate of ,,IA_NE.P~ _D,P~E_NNAN Deceased No. 21-02-140 also known as Social Security No: 018248373 Date of Death:.1/26/02 AND NOW, FEBRUAAY 8 , 2002 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before mb, IT iS DECREED that Letters I~ Testamentary D of Administration ((c.t.a., d.b.n.c.t pendente lite; durante absentia; durante minoriate) are hereby granted to JOHN F. DRENNAN, JR. in the above estate and that the instrument(s), if any, dated DEceMBER 1, 2000 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. FEES Letters .................................... $ 200.00 Short Certificates(s) ....... .~...~..... $ 45.00 Renunciat on .......................... $ Extra Pages ( ) ............... $ 1.5.00 I.T.R ....................................... $ JCP Fee ................................. $ 5. O0 Inventory ................................$ Other ...................................... $ TOTAL ............................. $ 265.00 Attorney: DEAN A. WEIDNER, ESQUIRE I.D. No: 06363 Address: WIX, WENGER & WEIDNER, P.O. BOX 845 HARRISBURG PA 17108 Telephone: (717) 234-4182 DATE FILED: his is to certify that the information here given is correctly copied from an original certificate of death dgly filed with me as Local l~gistrar. The original certificate will be forwarded to the State Vital Records Office for, permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8066052 21-02-140 Local Registrar Date COMMONWEALTH OF PENNSYLVANIA · OEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH I-- LAST WILL AND TESTAMENT OF JANE P. DRENNAN I, Jane P. Drennan, of Hampden Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my Estate or by any recipient of any property, shall be paid by my Executor out of the property passing under this Will, which is not specifically devised or bequeathed, as an expense and cost of administration of my Estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax paid by my Executor even though on proceeds of insurance or other property not passing under this Will. ITEM I1: I direct that my Executor purchase a new grave stone for the Lynch Family Plot at the St. Patrick's Cemetery in Chicopee, Massachusetts, if the current grave stone is not there or is in poor condition and cannot be reasonably restored, and that such expense shall be paid from my residuary estate as part of the expense of the administration of my estate. ITEM II1: I hereby make the following specific bequests: (a) To Joseph M. Donahue of Alexandria, Virginia; Mark R. Donahue of Suffield, Connecticut; and Kelly Ann Donahue of Andover, Connecticut, the children of my good friend, Joan Donahue, the sum of Four Hundred Dollars ($400.00) each. If any beneficiary set forth in this Item III(a) does not survive me, then the gift to such beneficiary shall lapse and be distributed as part of my residuary estate. Page 1 of 6 (b) To the Holy Name of Jesus Roman Catholic Church of Chicopee Massachusetts, or its successor, the sum of Three Thousand Dollars ($3,000.00), in memory of my parents, John and Lillian Drennan, and of me, to be used for the purpose of an addition to or the enhancement of the chapel, as deemed appropriate by the then serving priest. It is my intention that this bequest qualify for a charitable deduction under the Internal Revenue Code of 1986, as the same may be amended or modified from time to time. ITEM IV: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, of whatever nature and wherever situated, to the following individuals, to be divided among them in as equal shares as practicable: My brother, John F. Drennan, Jr. of Mechanicsburg, Pennsylvania; my sister-in-law, Mary Vita Drennan of Mechanicsburg, Pennsylvania; my nephew, John F. Drennan, III of New Cumberland, Pennsylvania; my nieces, Joann M. Phillips of Eldersburg, Maryland; Mary D. Drabik of Lutherville, Maryland; and Patricia J. Drennan of Baltimore, Maryland; and the children of my sister-in-law, Mary Vita Drennan, being Francis X. Durkin, II of Washington, D.C.; and Christian J. Durkin of Mechanicsburg, Pennsylvania. If any of the above named beneficiaries shall predecease me, the share that would otherwise have been distributed to such predeceased beneficiary under this Item IV shall be added to and included with the distribution made to the surviving beneficiaries. ITEM V: In the settlement of my Estate, my Executor shall possess, among others, the following powers to be executed for the best interest of the beneficiaries: (a) To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my Estate, any or all real or personal estate or interest therein, whether owned by me severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the Page 2 of 6 (b) (c) (d) (e) (f) (h) (i) (J) (k) application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor in this Item V(a) or elsewhere in my Will. To pay all costs, taxes, expenses and charges in connection with the administration of my Estate. My Executor shall pay expenses of my last illness and funeral expenses. To distribute my Estate in kind or in money. If any assets are distributed in kind, they shall be distributed at their respective value(s) on the date(s) of their distribution. To retain any investments I may have at my death so long as my Executor may deem it advisable to my Estate so to do. To vary investments, when deemed desirable by my Executor and to invest in such bonds, stocks, notes, money markets, real estate mortgages or other securities or in such other property, real or personal, as he shall deem wise, without being restricted to so-called "legal investments." To mortgage real estate and to make leases of real estate. To borrow money from any party to pay indebtedness of mine or of my Estate, expenses of administration or inheritance, legacy, estate and other taxes. To vote any shares of stock which form a part of the Estate and to otherwise exercise all the powers incident to the ownership of such stock. In the discretion of my Executor, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the Estate. To distribute my personal property directly to the Guardian of the person of any minor beneficiaries hereunder. To elect such settlement options as deemed most appropriate by my Executor with respect to any pension, profit sharing or other retirement plan in which I am a participant. Page 3 of 6 (I) To do all other acts in the judgment of my Executor necessary or desirable for the proper and advantageous management, investment and distribution of my Estate. ITEM VI: Any person who shall have died at the same time as me, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, or who shall fail to survive me by ninety (90) days, shall be deemed to have predeceased me. ITEM VII: If at any time any minor child or legally incompetent person shall be entitled to receive any assets hereunder, I hereby nominate, constitute and appoint my Executor to act as Guardian of the assets payable to such person. Said Guardian may receive and administer all assets authorized by law and shall have full authority to use such assets, both principal and income, in any manner said Guardian shall deem advisable for the best interest of such person, including college, university, post-graduate or other education, without securing court order. Said Guardian shall have all the rights and privileges as to the Guardianship and the assets thereof as are herein granted to my Executor as to my Estate and the assets therein. ITEM VIII: I nominate, constitute and appoint brother, John F. Drennan, Jr., to be my Executor. In the event of the death, resignation, refusal or inability of John F. Drennan, Jr., to serve as my Executor, I nominate, constitute and appoint my sister-in- law, Mary Vita Drennan, to serve as Executor in his place. My Executor and Guardian are specifically relieved from the duty or obligation of filing any bond or bonds. IN WITNESS WHEREOF, I have set my hand and seal to this my Last Will and Testament, consisting of this, the next two, and the preceding three pages this 1st day of December, 2000. Jar~ ~. Drennan Page 4 of 6 SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testatrix, Jane 'P. Drennan, as and for her Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof· ~~-----__----~~ Add ress ,~5 c~r ~ ~- ¢c~..,~ Address Address ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA · · SS. COUNTY OF ~'o¢''' be'''- ~ ~''''~ c~ · I, Jane 'P. Drennan, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Jane T. Drennan, the Testatrix, this 1st day of December, 2000. Jane 'R. Drennan, Testatrix ~t~ Public ~ / ~ ~ My Commissio~xpires: (SEAL) Page 5 of 6 Notarial Seal Lisa M. Long, Notary Public Harrisburg, Dauphin County My Commission Expires April 28, 2001 COMMONWEALTH OF PENNSYLVANIA ' SS. We, ~o,o S ~'-'~t-~¢-,-~-c~ , .P,,~-----~m ~q . t.j.D~'_~rYe~ , and , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness, in the hearing and sight of the Testatrix, signed the Will as a witness; and that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by ~,J ~n '~. ~r., ~- ~,.~.~__ ~ c~ ~-,~,-- , and 2000· , witnesses, this 1st day of December, Witness Witness My Commissi6Fr'Expires: (SEAL) F:\dbw\Wills\Drennan~Jane T, - Will.doc I Notarial $~,- ~i I.isa M. Long, N~)IrlW Pl~blic Harrisburg, I~auphin County My Commission Expires ^~ril 2& 2001 Page 6 of 6 IN THE COURT OF COMMON PLEAS FOR CUMBERLAND COUNTY, PENNSYLVANIA Register of Wills' Office IN RE: ESTATE OF JANE P. DRENNAN, Deceased DATE OF DEATH: 1/26/2002 ESTATE NO. 2002-00140 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) TO THE REGISTER: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on February 13, 2002: John F. Drennan, Jr. 1009 Turnbridge Lane Mechanicsburg, PA 17050 Christian J. Durkin 1009 Turnbridge Lane Mechanicsburg, PA 17050 Mary Vita Drennan 1009 Turnbridge Lane Mechanicsburg, PA 17050 Francis X. Durkin, II 2315 40th Place N.W. Washington, D.C. 20007 John F. Drennan, III 513 Bridge Street Apartment 3 New Cumberland, PA 17070 Joseph M. Donahue C/O Mark R. Donahue 40 Ellifon Street Suffield, CT 06078 Joann M. Phillips 632 Tanglewood Drive Eldersburg, MD 21784 Mary D. Drabik 1823 Orwig Road New Freedom, PA 17349 Patricia J. Drennan 1471 Hilcrest Court #707 Camp Hill, PA 17011 Kelly Ann Donahue C/O Mark R. Donahue 40 Ellifon Street Suffield, CT 06078 Mark R. Donahue 40 Ellifon Street Suffield, CT 06078 Holy Name of Jesus Roman Catholic Church South Street Chicopee, MA 01013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A Respectfully submitted, WIX, WENGER & WEIDNER By: Dean A. Weidner, Esquire Attorney ID No. 06363 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 (717) 234-4182 Counsel for Executor Dated: February 13, 2002 ~o© o o,~o I.-.-' o ° RICHARD H. WIX THOMAS L WENGER DEAN A. WEIDNER STEVEN C. WILDS THERESA L. SHADE WIX * DAVID R. GETZ STEPHEN J, DZURANIN STEVEN R. WILLIAMS SEAN P. DELANEY Also Member Massachusetts Bar WIX, WENGER & WEIDNER A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.com 4705 DUKE STREET HARRISBURG, PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) April 22, 2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Jane P. Drennan File No. 2002-00140 Dear Ms. Lewis: We enclose our client's check in the amount of $78,375.00, made payable to the "Register of Wills, Agent," representing the estimated inheritance tax due on behalf of the above-captioned estate. Please process this payment at your earliest convenience. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, WENGER & WEIDNER Denise B. Williamson Paralegal /dbw Enclosure cc: Mr. John F. Drennan, Jr., Executor Dean A. Weidner, Esquire 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 001102 WEIDNER DEAN A ESQUIRE WIX WENGER & WEIDNER 508 N SECOND ST PO BOX 845 HARRISBURG, PA 17108-0845 fold ESTATE INFORMATION: SSN: 018-24-8373 FILE NUMBER: 2102-01 40 DECEDENT NAME: DRENNAN dANE P DATE OF PAYMENT: 04/23/2002 POSTMARK DATE: 04/22/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $78,375.00 TOTAL AMOUNT PAID: $78,375.0O REMARKS' JOHN F DRENNAN JR C/O DEAN A WEIDNER ESQUIRE SEAL CHECK//102 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV-;15OO EX + (6-O0) I-- Z 141 1:3 LLI (.3 Z Z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Drennan, Jane P. DATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) 01/26/2002 I 10/28/1930 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) N/A OFFICIAL USE ONLY FILE NUMBER SOCIAL SECURITY NUMBER 0 1 8-2 4-8 3 7 3 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER r~-11. Original Return [~4. Limited Estate r'~6. Decedent Died Testate {Attach copy of Will} j'~J 9. Litigation Proceeds Received []2. Supplemental Retum E~4a. Future Interest Compromise (date of dea~ after 12-12-82) ]--1 7. Decedent Maintained a Living Trust (At,ch copy of Trust) r"'~ 10. Spousal Pove~ Credit (date of death between 12-31-91 and 1-1-95) ] 3. RemainderRetum (dateofdeathpdorto12-13-82) --"]5. Federal Estate Tax Return Required O 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME Dean A. Weidner, Esquire FIRM NAME (If Applicable) Wix, Wen~er & Weidner TELEPHONE NUMBER {717) 234-4182 COMPLETE MAILING ADDRESS 508 North Second Street P.O. Box 845 Harrisbur~ PA 17108-0845 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) 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 41 263.55~. 134 361. 51,138.59 532,902.26 (8) 759,666.27 15,138.70 3,370.53 (11) 18,509.23 741,157.04 (12) (13) (14) 3,000.00 738,157.04 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) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. X X 195,824.87 x .12 542,332.17 x .15 (15) (16) (17) (18) (19) 23,498.98 81,349.83 104,848.81 Decedent's Complete Address: STREET ADDRESS 1009 Tunbridge Lane CITY Mechanicsburg ISTATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due(Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 78~375.00 47125.00 (1) Total Credits ( A + B + C ) (2) 104,848.81 82,500.00 0.00 22,348.81 22,348.81 No interest/Penalty if applicable D. Interest E. Penalty 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 + 5A. This is the BALANCE DUE. (SB) 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 a. retain the use or income of the property transferred; ........................................................................... [] b. retain the right to designate who shall use the property transferred or its income; ........................................ [] c. retain a reversionary interest; or ...................................................................................................... [] d. receive the promise for life of either payments, benefits or care? ............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................................... [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury dec are that I have examined this return, nc uding 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 informat on of which preparer has any knowledge. SIGNATURE~ OF PERSON,RESPONSIBLE ~~'-~ FOR FILING ~.' ~"L'O~~''''~ RETURN ~C)/,~ 7 D,~."~'r:t~,, ~ ADDRESS John/t-'~'. Drennan, Jr., ~xecutor ~ / ,4 1009 Tunbridge Lan,c, Mecl~anicsbur~l PA 17050 ADDRESS Dean A V~eid'n~r, ~:squireNVix, Wenger & Weidner P.O. Box 845, Harrisburg // WE PA 17108-0845 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 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Drennan. Jane P. All real properly 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 property 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 survivorship must be disclosed on Schedule F. ITEM NUMBER None DESCRIPTION TOTAL (Also enter on line 1, Recapitulation) $ VALUE AT DATE OF DEATH 0.00 REV-I~3 EX * (1.97} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS& BONDS ESTATE OF Drennan. Jane P. AIIpropertyjointly-ownedwithrightofsu~ivomhipmustbedisclosedonScheduleF. FILE NUMBER ITEM NUMBER DESCRIPTION 1. 260 shares Anheuser Busch Companies, Inc. (maintained in Prudential Securities Acct #044-311658) 160 shares Baxter International Inc. (maintained in Prudential Securities Acct #044-311658) 66 shares BellSouth Corp. (maintained in Prudential Securities Acct #044-311658) DOD value: $2,550.08; Accrued Dividends: $12.54 16 shares Edwards Lifesciences Group (maintained in Prudential Securities Acct #044-311658) 62 shares Northeast Utilities (maintained in Prudential Securities Acct #044-311658) 165 shares Verizon Communications (maintained in Prudential Securities Acct #044-311658) DOD value: $7,880.44; Accrued Dividends: $63.53 294 shares of MetLife, Inc. stock at $30.045/share SECURITY VALUATION SHEETS ATTACHED TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH 11,934.00 8,422.40 2,562,62 431.80 1,135.53 7,943.97 8,833.23 41,263.55 (If more space is needed, insert additional sheets of the same size) REV. 1504 EX, (I-97) ~ SOMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEOENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Drennan, Jane P, Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. None O.OO TOTAL (Also enter on line 3, Recapitulation) $ REV-1507 EX * (1-9~') ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER Drennan, Jan~ P. All property jointly.owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. None 0.00 TOTAL (Also enter on line 4, Recapitulation) $ REV. 1508 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Drennan, Jane P, Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 10,011.40 10. Community Banks, N.A. Certificate of Deposit No. 4600078732 Principal balance: $10,000; Accrued interest: $11.40 (valuation letter attached) Command Money Fund (maintained in Prudential Securities Acct #044-311658) Commerce Bank Checking Acct No. 513147850 Principal balance: $27,374.30; Accrued interest: $15.82 Refund - 2001 PA-40 personal income taxes Refund - 2001 IRS 1040 personal income taxes Diamond Ring (appraisal attached) Ordinary wearing apparel 1,287.068 shares American Express Mutual Fund IRA Account No. 012829401947002 at $5.910/share (no designated beneficiary - valuation letter attached) 1,809.946 shares American Express Mutual Fund IRA Account No. 033729401944002 at $9.200/share (no designated beneficiary - valuation letter attached) American Express Annuity Account No. 930030933921004 (estate is designated beneficiary - valuation letter attached) 32,524.00 27,390.12 452.00 3,901.00 1,900.00 200.00 7,606.57 16,651.50 33,725.28 TOTAL (Also enter on line 5, Recapitulation) $ 134,361.87 (If more space is needed, insert additional sheets of the same size) REV. I~9 EX *(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Drennan, Jane P, 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. John F. Drennan, Jr. Brother 1009 Tunbridge Lane Mechanicsburg, PA 17050 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF qUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTERES' 1. A. 1/4/00 142 shares Northeast Utilities @ $18.315/share 2,600.73 50. 1,300.37 (maintained in Prudential Securities Acct #044-316099 JWROS) 2. A. 1/4/00 3,004.037 shares Alliance Growth & Income Fund 10,574.21 50. 5,287.11 (maintained in Prudential Securities Acct #044-316099 JWROS) 3. A. 1/4/00 1,793.555 shares Phoenix Aberdeen Intem'l Fund 13,846.24 50. 6,923.12 (maintained in Prudential Securities Acct #044-316099 JWROS) 4. A. 1/4/00 1,129.079 shares Phoenix Engemann Cap Growth Fund 17,207.16 50. 8,603.58 (maintained in Prudential Securities Acct #044-316099 JWROS) 5. A. 1/4/00 999.983 shares Dreyfus Fund 9,919.83 50. 4,959.92 (maintained in Prudential Securities Acct #044-316099 JWROS) 5. A. 1/4/00 3,292.322 shares Phoenix Oakhurst Balanced Fund 48,034.98 50. 24,017.49 (maintained in Prudential Securities Acct #044-316099 JWROS) 7. A. 1/4/00 Command Money Market Fund 94.00 50. 47.0C (maintained in Prudential Securities Acct #044-316099 JWROS) TOTAL (Also enter on line 6, Recapitulation) $ 51,138.5,,. (If more space is needed, insert additional sheets of the same size) REV-1510 EX--(1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF :ILE NUMBER Drenn~n, ,)~n~ P. This schedule must be compieted and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is es. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OFTHE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTANDTHE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE qUMBER ATTAC, A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (iF APPLICABLE) 1. Midland National Life Annuity Contract #1600162105 14,368.00 100. 14,368.00 Beneficiaries: Joann Phillips, Mary Jo Drabik, Patricia Jane Drennan and John F. Drennan, III (valued per lump sum calculation set forth in attached correspondence) 2. New York Life Ins Co. Annuity Contract #51020743 110,463.49 100. 110,463.49 Beneficiaries: John F. Drennan, Jr., Joann Phillips, John Drennan, III, Mary Drabik, and Patricia Drennan (valued per date of death cash value as set forth in attached correspondence) 3. New York Life Ins. Co. Annuity Contract #51020946 41,765.03 100. 41,765.03 Beneficiaries: John F. Drennan, Jr., Joann Phillips, John Drennan, III, Mary Drabik, and Patricia Drennan (valued per date of death cash value as set forth in attached correspondence) 4. New York Life Ins. Co. Annuity Contract #51020934 113,435.27 100. 113,435.27 Beneficiaries: Joann Phillips, John Drennan, III, Mary Drabik, and Patricia Drennan (valued per date of death cash value as set forth in attached correspondence) 5. Prudential Securities IRA Acct #044-R59293 59,500.54 100. 59,500.54 Beneficiaries: John F. Drennan, Jr., Joann Phillips, John Drennan, III, Mary Drabik, and Patricia Drennan (itemization of account holdings and securities valuations attached) 6. Prudential Securities Discovery Select Annuity 124,322.37 100. 124,322.37 (maintained in Prudential Securities Acct #044-311658) Beneficiaries: John F. Drennan, Jr., Joann Phillips, John Drennan, Ill, Mary Drabik, and Patricia Drennan (valued per cash value as set forth on statement attached) 7. American Express Annuity Account No. 930014648594004 69,047.56 100. 69,047.56 Beneficiaries: Joanne Drennan, John Drennan, Mary Jo Drennan, and Patricia Drennan :(valued per date of death cash value as set forth in attached correspondence) TOTAL (Also enter on line 7, Recapitulation) $ 532,902.2( REV-1511EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Drennan. Jane P. Debtsofdecedentmustberepo~edon Schedulel. FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT 1, 2. 3. 4. 5. 2 8. 9. 10. 11. 12. 13. FUNERAL EXPENSES: Neill Funeral Home, Inc. Corridan Funeral Home (Chicopee, MA) Clergy Donation Collegian Court Restaurant (reception) Bixler's Flowers ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Wix, Wenger & Weidner (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Accountant's Fees TaxRetum Preparer's Fees Kenneth Fry, CPA Preparation of 2001 personal income tax returns Cumberland Law Journal (legal advertising) Sentinel (general advertising) Commerce Bank (estate checks) Morrow Diamonds (jewelry appraisal) Appraise Security Valuation Service John F. Drennan, Jr. - Reimbursement of travel expenses to/from Massachusetts John F'. Drennan, Jr. - Reimbursement of out-of-pocket expenses 4,015.00 4,152.25 25.00 298.66 90.10 4,800.00 265.00 230.00 75.00 97.07 16.75 125.00 85.50 825.20 38.17 TOTAL (Also enter on line 9, Recapitulation) $ 15,138.70 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES~ & LIENS ESTATE OF FILE NUMBER Drennan. Jane P. Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. Homeland Center Nursing Home 3,329.91 Quantum Imaging Pinnacle Health 16.50 24.12 TOTAL (Also enter on line 10, Recapitulation) $ 3,370.53 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Drennan Jane p. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE II. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] Joseph M. Donahue 6931 Spelman Drive Springfield, VA 22153 Mark R. Donahue 40 Ellison Street Suffield, CT 06078 Kelly Ann Donahue (c/o Mark Donahue) 40 EIlison Street Suffield, CT 06078 John F. Drennan, Jr. 1009 Tunbridge Lane Mechanicsburg, PA 17050 Mary Vita Drennan 1009 Tunbridge Lane Mechanicsburg, PA 17050 John F. Drennan, III 513 Bridge Street - Apt 3 New Cumberland, PA 17070 Joann M. Phillips 632 Tanglewood Drive Eldersburg, MD 21784 Friend Friend Friend Brother Sister-in-law Nephew Niece 400.00 400.00 400.00 1/8 residue + interest in Schedule G-2,3,5,6 annuities 1/8 residue 1/8 residue + interest in Schedule G annuities 1/8 residue + interest in Schedule G annuities 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 Holy Name of Jesus Roman Catholic Church South Street Chicopee, MA 01013 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 3,000.00 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Drennan, Jane P. Pa,~e 1 Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ! TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8. Mary D. Drabik Niece 1/8 residue + interest 1823 Orwig Road ~n Schedule G- New Freedom, PA 17349 annuities 9. Patricia J. Drennan Niece 1/8 residue + interest 1471 Hillcrest Court #707 m Schedule G- Camp Hill, PA 17011 annuities 10. Francis X. Durkin, II Nephew 1/8 residue 2314 40th Place N.W. Washington, D.C. 20007 11. Christian J. Durkin Nephew 1/8 residue 1009 Tunbridge Lane Mechanicsburg, PA 17050 LAST WILL AND TESTAMENT __ OF JANE P. DRENNAN I, Jane P. Drennan, of Hampden Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my Estate or by any recipient of any property, shall be paid by my Executor out of the property passing under this Will, which is not specifically devised or bequeathed, as an expense and cost of administration of my Estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax paid by my Executor even though on proceeds of insurance or other property not passing under this Will. LTEM I1: I direct that my Executor purchase a new grave stone for the Lynch Family Plot at the st. Patrick's Cemetery in Chicopee, Massachusetts, if the current grave stone is not there or is in poor condition and cannot be reasonably restored, and that such expense shall be paid from my residuary estate as part of the expense of the administration of my estate. ITEM II1: I hereby make the following specific bequests: (a) To Joseph M. Donahue of Alexandria, Virginia; Mark R. Donahue of Suffield, Connecticut; and Kelly Ann Donahue of Andover, Connecticut, the children of my good friend, Joan Donahue, the sum of Four Hundred Dollars ($400.00) each. If any beneficiary set forth in this Item III(a) does not survive me, then the gift to such beneficiary shall lapse and be distributed as part of my residuary estate. Page 1 of 6 (b) To the Holy Name of Jesus Roman Catholic Church of Chicopee Massachusetts, or its successor, the sum of Three Thousand Dollars ($3,000.00), in memory of my parents, John and Lillian Drennan, and of me, to be used for the purpose of an addition to or the enhancement of the chapel, as deemed appropriate by the then serving priest. It is my intention that this bequest qualify for a charitable deduction under the Internal Revenue Code of 1986, as the same may be amended or modified from time to time. ITEM IV: I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, of whatever nature and wherever situated, to the following individuals, to be divided among them in as equal shares as practicable: My brother, John F. Drennan, Jr. of Mechanicsburg, Pennsylvania; my sister-in-law, Mary Vita Drennan of Mechanicsburg, Pennsylvania; my nephew, John F. Drennan, III of New Cumberland, Pennsylvania; my nieces, Joann M. Phillips of Eldersburg, Maryland; Mary D. Drabik of Lutherville, Maryland; and Patricia J. Drennan of Baltimore, Maryland;.. and the children of my sister-in-law, Mary- Vita Drennan, being Francis X. Durkin, II of Washington, D.C.; and Christian J. Durkin of Mechanicsburg, Pennsylvania. If any of the above named beneficiaries shall predecease me, the share that would otherwise have been distributed to such predeceased beneficiary under this Item IV shall be added to and included with the distribution made to the surviving beneficiaries. ITEM V: In the settlement of my Estate, my Executor shall possess, among others, the following powers to be executed for the best interest of the beneficiaries: (a) To sell either at public or private sale and upon such terms and conditions as my Executor may deem advantageous to my Estate, any or all real or personal estate or 'interest therein, whether owned by me severally or in conjunction with other persons or acquired after my death by my Executor, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the Page 2 of 6 (b) (c) (d) (e) (f) (g) (h) (i) (J) (k) application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my Executor in this Item V(a) or elsewhere in my Will. To pay all costs, taxes, expenses and charges in connection with the administration of my Estate. My Executor shall pay expenses of my last illness and funeral expenses. To distribute my Estate in kind or in money. distributed in kind, they shall be distributed value(s) on the date(s) of their distribution. If any assets are at their respective To retain any investments I may have at my death so long as my Executor may deem it advisable to my Estate so to do. To vary investments, when deemed desirable by my Executor and to invest in such bonds, stocks, notes, money markets, real estate mortgages or other securities or in such other property, real or personal, as he shall deem wise, without being restricted to so-called "legal investments." To mortgage real estate and to make leases of real estate. To borrow money from any party to pay indebtedness of mine or of my Estate, expenses of administration or inheritance, legacy, estate and other taxes. To vote any shares of stock which form a part of the Estate and to otherwise exercise all the powers incident to the ownership of such stock. In the discretion of my Executor, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the Estate. To distribute my personal property directly to the Guardian of the person of any minor beneficiaries hereunder. To elect such settlement options as deemed most appropriate by my Executor with respect to any pension, profit sharing or other retirement plan in which I am a participant. Page 3 of 6 (I) To do all other acts in the judgment of my Executor necessary or desirable for the proper and advantageous management, investment and distribution of my Estate. ITEM Vh Any person who shall have died at the same time as me, or in a common disaster with me, or under such circumstances that it is difficult or impossible to determine who died first, or who shall fail to survive me by ninety (90) days, shall be deemed to have predeceased me. ITEM VII: If at any time any minor child or legally incompetent person shall be entitled to receive any assets hereunder, I hereby nominate, constitute and appoint my Executor to act as Guardian of the assets payable to such person. Said Guardian may receive and administer all assets authorized by law and shall have full authority to use such assets, both principal and income, in any manner said Guardian shall deem advisable for the best interest of such person, including college, university, post-graduate or other education, without securing court order. Said Guardian shall have all the rights.... and privileges as to the Guardianship and the assets thereof as are herein granted to my Executor as to my Estate and the assets therein. ITEM VIII: I nominate, constitute and appoint brother, John F. Drennan, Jr., to be my Executor. In the event of the death, resignation, refusal or inability of John F. Drennan, Jr., to serve as my Executor, I nominate, constitute and appoint my sister-in- law, Mary Vita Drennan, to serve as Executor in his place. My Executor and Guardian are specifically relieved from the duty or obligation of filing any bond or bonds. IN WITNESS WHEREOF, I have set my hand and seal to this my Last Will and Testament, consisting of this, the next two, and the preceding three pages this Ist day of December, 2000. Jan~. Drennan Page 4 of 6 SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Testatrix, Jane 'P. Drennan, as and for her Will, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof. .---'~'~ ~ - Address. tos' Address Address. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA · COUNTY OF ~'O¢''' be''- t ~'c~¢ · SS. I, Jane 'P. Drennan, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Jane T. Drennan, the Testatrix, this 1st day of December, 2000. Jane 'R. Drennan, Testatrix ~t~:mmissi __ . (SEAL) Page 5 of 6 Notarial Seal Usa M. Long, Notary Public Harrisburg, Dauphin County My Commission Expires April 28, 2001 COMMONWEALTH OF: PENNSYLVANIA · COUNTYOF ~'0~'-~, b~,-~-~c~ ' SS. We, K~o~r~ % ~\~¢-,-h-~ , .__F~:~, CA . ~,._~e'_~n~.--- , and , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness, in the hearing and sight of the Testatrix, signed the Will as a witness; and that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. 2000. Sworn to or affirmed and subscribed to before me by ~,J,¢~ '~. t'-~ ~,,-,.~;o,'~. ~ ~ c~ ?~-e-' , and , witnesses, this 1st day of December, Witness Witness ~O~ry Public///// ~) My CommissidR~_xpires: (SEAL) F:\dbw~Wills~Drennan~Jane T. - Will.doc I Notarial Se?.l Lisa M. Long, Notary Public Harrisburg, Dauphin County My Commission Expires April 28, 2001 Page 6 of 6 o o o o O0 O0 O0 ~0 8 § ~ o ~ ~ ° m II 11 II Il Il Il ~ 0 0 ~ -,,.I · 0 ~ Itl I1~ 0 0 · 0 .~ Itl 0 0 r~ H I cO o o a) II a) a) II a) H H m Q) 4~ ~J 'U ~ 0 0 *~1 ~ 0 ~ 0.~ ,gl · ~ 0 0 0.~ ~ ~ 0 ~ 0 ~ 0 · O~ ~ 0 0 ~ 0 ~ · 0 ~.,0 0.~ m 0 Community Banks, N.A. RE: Estate of Jane P. Drennan DATE OF DEATH: January 26, 2002_. Dear Sir: Enclosed please find a copy of the information requested on the above mentioned individual's accounts. The information furnished is on the date of death, unless otherwise noted. If you have any questions regarding the given information, please feel free to contact me. ookkeep ing Dept. P.O. Box 350, Millersburg, PA 17061-Phone- 1-800-331-8362 Community Banks, N.A. ACCOUNT NUMBER(S) TYPE OF ACCOUNT DATE OPENED PRINCIPAL BALANCE ACCRUED INTEREST TILL DATE OF DEATH BALANCE AT DATE OF DEATH MATURITY DATE ACCOUNT OWNERSHIP NAME OF JOINT OWNER, IF AN¥ DATE JOINT OWNERSHIP WAS ESTABLISHED ANY ADDITIONAL INFORMATION INTEREST RATE DATE .. EO, Box 350, Millersburg, PA 17061-Ph~me- 1-800-331-8362 Commerce Bank. March 25, 2002 Wix, Wenger & Weidner Attorneys At Law 508 N 2nd St P O BOX 845 Harrisburg, PA 17108-0845 Dear Sir/Madam: RE: Estate of: Jane P Drennan Social Security #: 018-24-8373 Date of Death: January 26, 2002 In reference to the letter regarding the above mentioned Estate, we would like to inform you of the information that we have researched and found. Type: Checking Account #: 513147850 Date Opened: 4/25/00 Date Closed: 2/13/02 Primary Owner: Jane P Drennan Date of Death Balance: $27,390.12 Principal Balance: $27,374.30 Accrued Interest: $15.82 If there are any questions or additional information that is needed, please feel free to contact me at (717) 795-7118 ext. 3151. Sincerely, Wanda J. Morris CIF Associate Commerce Bank/HBG, N.A. P.O. Box 8599 100 Senate Avenue Camp Hill, Pennsylvania 17001-8599 MO OW Where every selection is brilliant. MORROW DIAMONDS 3750 Market Street Camp H/Il, PA 17011 (717) 737-5808 Fax: (717) 737-5981 www. morrowdimuonds.com NAME/OWNER: John Drennan 1009 Tunbridge Lane Mechanicsburg, PA 17050 DATE OF APPRAISAL: March 4, 2002 APPRAISER: .]'ill Morrow, Graduate Gemologist (GIA) PURPOSE OF APPILAISAL: The purpose of this appraisal is to grade and estimate the value of this jewelry for insurance coverage to replace with like kind and quality. ITEM DESCRIPTION: This lady's diamond ring is in a 14 KT white gold illusion setting. It has a center Old European Cut diamond with two diamonds flanking it on each side. The center cut diamond is prong set. The shank has two sizing beads. ITEM EVALUATION: Because the grading was done in the mounting, all grades and measurements are estimated to the extent the mounting allows using Gin_ standards and practices. The Old European Cut diamond in this ring measures approximately 5.2 x 3.55 mm depth and weighs an estimated .57 CT. The diamond is SI1 (Slightly Included 1) in clarity and J-K-L in color. The unpolished girdle is slightly thick to medium and the diamond has an extra large culet. The table measures 2.6 mm; the pavilion depth is estimated at 47%; and as in most Old European Cut diamonds, the crown is steep, approximately 41 degrees. The full cut round side diamonds descend in size from approximately 3.0 mm or an estimated .10 CT each to an estimated 2.5 mm or an estimated .05 CT each. These diamonds are SI2 (Slightly Included 2) in clarity and J-K-L in color. Only one of the end diamonds has slight fluorescence; the other four diamonds are inert. The ring is .87 CTTW. The ring is in fair condition, showing normal wear. MARKET LEVEL: This ring would be found in the secondary market; i.e. those dealers and jewelers who specialize in used, antique, or estate jewelry. VALUATION: $1900.00 - Replacement: Comparable DISCLOSURE: I hnve no financial interest in this diamond nor do I anticipate any. The fee for this appraisal was not contingent upon value and reflects our normal and customary fee schedule. "~/ &~. o v // · ? &PR-09-2002 TUE 09:29 RM FRX NO, ?, 03 IDS LIFE INSURANCE COMPANY AMERICAN EXPRESS FUNDS AMERICAN EXPRESS CERTIFICATE COMPANY AMERICAN EXPRESS BROKERAGE 70100 AXP Financial Center Minneapolis, MN $6474 JAY GARLAND PENICA AMERICAN EXPRESS FTNANCfAL ADV 3500 MARKET ST STE 200 CAMP HfLL, PA 17011-4353 De~r SAY GARLAND PENICA: '/1rank you for your r~c~nt inqt~,-y regarding IA_,N~ P DRENNAN% aocotmts. Those ,-tm the values of accounts as of 01/26/2002. At th~ end of this le~r, you will find a list of bencficiari~ shown in our iniihl review of the deceased's accounts. Account Information Mutual Funds ~ccountNumL~f 01282940194 7002 033729401944002 IRA - no b~n¢fieiary designated IRA - no beneficiary designated Annuities-Postlg$$ Account Nugt~f 93001464859 4 004 93003093392 1004 ~)~g .mhin Individual Individual Mutu,'flFunds AccountNumber ~.9~l,.Yalue # ofsham~ Asset ValuePqr~.,~re 012929401947 002 $7606.57 1287.068 5.910 033729401944 002 $16651.5 1809.946 9.200 Annuities ,- Post 1985 Ae¢ount Numbcr 93001~64859 4004 93003093392 1 004 Total Value_ $69047.56 $33725.28 Pl~'~se note tlmt rite values indicaled for ,'my Life Insurance product(s) r~fle, c:t the gross death benefit at date of de, ih, not thc'cash value. The dine of dtmtk values provided ~rc for estate tax purposes and are not a value to be paid.. AcCounts nmy be subject to n~rkot fluctuation as governed by each product. Insomnce and annuities are issued by lOS UM Inouronce Company, on American Express company. Amir[con Express 8rokefoge [s provided by American Express Rnanchl Advisors Inc. 0 0 o 0 0 0 o 0 ,.-I ~-I 0 0 o ,cF 0 0 0 0 0 O~ 0 0 0 0 0 0 0 0 MIDL,,%N'D LIFi Lisa Olson Claims Depar~men~ January 28, 2002 John Drennan 1009 Turnbridge Lane Mechanicsbur~, PA 17055-9133 RE.! Supplemental Contract Number 1600162105 . Jane p. Drennan Dear Mr. Drennan: '~" '" -- Thank you for the recent notification of the death of your sister. On behalf of the Company, please accept our sincere condolences on your loss. Please have the beneficiaries coat, lets the enclosed claim form~ and return them with a certified copy of Jane's death certificate. for the above contract The beneficiaries on record are Joaun Phillips, Mary Jo fr.abik, Patricta Jane Drennan and John F. Drennan ZZZ. They may either~to cake a lum~ sum in the ~ount of approximately $3,592 each or continue payments of $407.19 each until September 1, 2006. X have enclosed return envelopes for their convenience. 1£ you have any ~ueationa, please contact me at the telephone number listed below, Extension 32276. Sincerely, Lisa 01son Repetitive Pay Specialist EnclosureB NEW YORK LIFE INSURANCE COMPANY NEW YORK LIFE INSURANCE COMPANY AND ANNUITY CORPORATION (A DELAWARE CORPORATION) PO BOX 6916, CLEVELAND OH 44101, (800) 695-9873 The Company You Keep February l3,2002 DENISE B WILLIAMSON WIX WENGER & WEIDNER 508 N SECOND ST PO BOX 845 HARRISBURG PA 17108 Decedent: Claim: Policy: Jane P Drennan 748008 51020943,51020746,51020934 Dear Ms Williamson: I am pleased to respond to your request for tax information on the above noted annuity contracts. As a 712 is not applicable to a contract other than life insurance, the following information should be of assistance to you. The figures quoted are strictly for tax purposes. Issue Date for annuity 51020943 -December 27, 1994 Cash Value as of 01/26/02 - $110,463.49 Issue Date for annuity 51020746 - December 23, 1994 Cash Value as of 01/26/02 - $ 41,765.03 Issue Date for annuity 51020934 - December 27, 1994 Cash Value as of 01/26/02 - $113,435.27 The named beneficiaries of annuities 51020943 and 51020746 are Jane's brother, John, and her nieces and nephews Joanne Phillips, John Drennan BI, Mary Drabik and Patricia Drennan. The named beneficiaries of annuity 51020934 are only the nieces and nephews. I hope that this information is of assistance to you. If you have any questions, please feel free to contact me. Sincerely, Sr. Service Associate Cleveland Service Center cc: Chris Cloutier, V56 Realtime Positions Re'altime Positions Name: As of: 01/28/02 9:09 AM Contact: !~r' i New AT_Position_s Details Me_mo 1044~3! Jfi5'8'i018 MS Jane P Drennan ~ Home 717-732-5166 ,, Stoa rtp f~D~a_y ZPSN_ MPSN Page 1 of l ~-' select option -~> ; TOTALS: Market Value: $32,358.9:L Net Worth: $64,883.22 Gain/(Loss): ($546.Z2) * NOTE: quotes for Equities, Options and Closed End Mutual Funds are delayed by at least 20 minutes. Type Total Cost Market Gain/ [nfo qty Symbol / Description Price Average Cost Value (Loss~ Rating Equities and Options 2 260 BUD 46.030 $11,621.91 $11,967.80 $345.89 BUY ANHEUSER BUSCH COMPANZES ZNC 44.70 2.97% 2 160 BAX 52.520 N/C $8,403.20 N/C HQLD BAXTER ZNTERNATTONAL ZNC N/C 2 66 BLS 38.340 N/C $2,S30.44 N/C ZACKS BELLSOUTH CORP N/C 2 16 EW 27.010 N/C $432.16 N/C ZACKS EDWARDS LTFESCTENCES CORP N/C 2 62 NU 18.280 N/C $1,133.36 N/C ZACK$ NORTHEAST UTZI. ZTTES N/C 2 16S VZ 47.830 $4,240.11' $7,891.gs ($892.01)* ZACKS VERIZON COMMUNICATTONS 60.S7* (21.03%) Money Market Funds 2 32,S24 CDMXX 1.000 $32, S24.00 COMMAND MONEY FUND Annuities & ]:nsurance N/A PRCDSA N/A N/A $124,322.37 N/A PRUCO DISCOVERY SELECT N/A # - The price and certain values shown for this security are derived from the prior business day's closing price (or, if unavailable, the last Bid price). Tn instances where a gain(loss) has not been calculated for a particular taxlot due to incomplete information, summary totals may not reflect a comprehensive view of your complete portfolio. Summaries where this may apply are marked with an (*). If any cost basis information has been supplied by either you or your Financial Advisor, a box ([]) appears. Records ~-8 of 8 Page: ! of 1 This representation of your account history is not the official record of your account. It is for informational purposes only and has been prepared to assist you with your investment planning. Your Prudential Securities Client Statement is the official record of your account. Therefore, if there are any discrepancies between this information and your Client Statement, you should rely on the Client Statement and call your local Branch Manager with any questions. http://branchserver.prusec.com/funcRTIME/apsnlist.asp 1/28/2002 kl u~ 0 0 rJ ¢'4 0 0 co 0 o o 0 4-} lq 0 RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C. WILDS THERESA L. SHADE WIX DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WILLIAMS SEAN P. DELANEY TRACY L. UPDIKE · AlSO Member Massachusetts Bar WIX, WENGER & WEIDNER A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.corn 4705 DUKE STREET HARRISBURG, PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) August29,2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Jane P. Drennan - File No. 2002-00140 Dear Ms. Lewis: We enclose the following documents for filing on behalf of the above-captioned estate: 1. The original and two copies of the Inheritance Tax Return; 2. Our check in the amount of $15.00 representing your filing fee for the return; Our client's check in the amount of $22,348.81, made payable to the "Register of Wills, Agent," representing the additional tax due; 4. The original and two copies of an estate Inventory; and 5. Our check in the amount of $10.00 representing your filing fee for same. Please process these documents at your earliest convenience and return time- stamped copies of the Inheritance Tax Return and Inventory to our office. A self-addressed, stamped envelope is enclosed for your convenience. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, W~/NGER & WEIDNER Paralegal /dbw Enclosure cc: Mr. John F. Drennan, Jr., Executor 000~ ~ oO~ INVENTORY Estate of Drennan, Jane P. also known as , Deceased No. 2002 00140 Date of Death 1/26/02 Social Security No. 018248373 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 in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside 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 made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address: Dean A. Weidner, Esquire 06363 508 North Second Street Harrisbur~ PA 17108 Personal R.~pr.e~en tative: ',J John F. Drennan, Jr., Executor Dated Telephone: (717) 234-4182 Description 260 shares Anheuser Busch Companies, Inc. 160 shares Baxter International Inc. 66 shares BellSouth Corp. 16 shares Edwards Lifesciences Group 62 shares Nodheast Utilities 165 shares Verizon Communications (Attach Additional Sheets if necessary) Total Value :- 11,934.00 8,422.40 2,562.62 431.80 1,135.53 7,943.97 175,425.42 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Drennan, Jane P. Continuation of Inventory Page 1 Description of Inventory Description 294 shares of MetLife, Inc. stock at $30.045/share Community Banks, N.A. Certificate of Deposit No. 4600078732 Command Money Fund Commerce Bank Checking Acct No. 513147850 Refund - 2001 PA-40 personal income taxes Refund - 2001 IRS 1040 personal income taxes Diamond Ring 1,287.068 shares American Express Mutual Fund IRA at $5.91 O/share 1,809.946 shares American Express Mutual Fund IRA at $9.200/share American Express Annuity 2002 00140 Value 8,833.23 10,011.40 32,524.00 27,390.12 452.00 3,901.00 1,900.00 7,606.57 16,651.50 33,725.28 Subtotal $ 142,995.10 Grand Total $ 175,425.42 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 001583 WEIDNER DEAN A ESQUIRE WIX WENGER & WEIDNER PO BOX 845 508 N SECOND STREET HARRISBURG, PA 17101 ........ fold ESTATE INFORMATION: SSN: 018-24-8373 FILE NUMBER: 2102-01 40 DECEDENT NAME: DRENNAN JANE P DATE OF PAYMENT: 08/30/2002 POSTMARK DATE: 08/29/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $22,348.81 REMARKS: TOTAL AMOUNT PAID: JOHN F DRENNAN JR C/O DEAN A WEIDNER ESQUIRE $22,348.81 SEAL CHECK# 103 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BL'~.E.~qJ OF .TNDI'VTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DEAN A WEZDNER ESQ WIX ETAL PO BOX 8q5 HBG PA 1711pii)' DATE ESTATE OF DATE OF DEATH FILE NUHBER ii}COUNTY ACN 10-07-2001 DRENNAN 01-16-2002 21 02-01~0 CUMBERLAND 101 Amoun'~ Rem/~*ad REV-1;*? EX &FP JANE p HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'* RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF DRENNAN JANE P FILE NO. 21 02-01~0 ACN 101 DATE 10-07-2002 TAX RETURN gAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE ZNI~EST - SEE REVERSF APPRAISED VALUE OF RETURN BASED ON: ORI'GTNAL RETURN 1. Real Es*a~a (Schedule A) (1) 2. S*ocks and Bonds (Schedule B) (2) 3. Closely Held S~:ock/Par~narsh/p Zn~:ares~ (Schedule C) ($) ~. Hor~gagas/No~as Receivable (Schedule D) (~) 5. Cash/Bank Daposi~¢s/Hisc. Personal Propar~y (Schedule E} (S) 6. Jo/n~ly Owned Propar~y (Schedule F) (6).. 7. Transfers (Schedule G) (7) 8. To,el Assa~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Cos~:s/Hisc. Expanses (Schedule H) (9) 10. Dab~s/Hor~:gaga L1abili~ias/Lians (Schedule 1) (10) 11. To'~al Deductions 411265.55 .00 154~$61.87 51~158.59 5521901.26 (8) 15,158.70 $~370.53 (11) 12. 1:5. NOTE: .00 NOTE: To insure proper cradi~ ~o your accoun*, sube/~ ~ha upper portion .00 of ~his fora ~i~h your ~ax payman~. 759,666.27 ]8.509.~3 7~1,157.04 CD001585 D/SCOUNT (+) INTEREST/PEN PAID (-) ~,125.00 .00 BE HADE BY 10-26-2002~. reflect figures that include the total of ALL returns assessed to date. (1;) .00 x O0 = .00 (16). .00 x OR5= .00 (17) 157,~65.$7 x 12 = 16,495.61 (18) 600,695.67 x 15 = 90,104.05 (19)= 106,599.66 AHOUNT PAID 78,375.00 22,$~8.81 IF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULATION OF ADD/TZONAL INTEREST. PAYMENT NUSl TOTAL TAX CREDIT I 104,8~8.81 BALANCE OF TAX DUEI 1,750.85 INTEREST AND PEN. I .00 TOTAL DUE I 1,750.85 ( ZF TOTAL DUE [S LESS THAN $1, NO PAYHENT [S REgUZRED. ZF TOTAL DUE [S REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS.) 08-29-2002 ASSESSHENT OF TAX: 15. Amoun~ of L/ne lq m~ Spousal ra~a 16. Amoun~ of Line lq ~exeble m~ Lineal/CZass A ra~a 17. Amoun~ of Line lq a~ SibZing ra~a 18. Amoun~ of L/ne 1~ ~axab/a a~ Col/a~aral/Class B ra~e 19. Princlpal Tax Due TAX CREDITS: PAYflENT RECE/PT DATE NUHBER 0~-22-2002 CD001102 Ne~: Value of Tax Re~:urn (12) Charitable/Governmental Bmques*s; Non-alec*ed 9113 Trusts (Schedule J) (1:5) :~, 000. He* Value of Es~:a4:e Subjec4: ~:o Tax (1~) 738,157. Z~ an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S. Section 91q0). Detach the tap portion of this Notice and submit with your payment to the Register of #ills printed on the reverse side. --Hake check or money order payable to: REGZSTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling tho special Z4-hour answering service for forms ordering: 1-800-~SZ-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30ZO (TT only). Any partY in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-IOZ1, OR --election to have the matter determined st audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6508. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (aZ) discount of the tax paid is allowed. 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 penalty is appealable in the same manner and in the the same tiao period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and cna (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rata of six (SI) percent per annum calcutated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ ere: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 199Z 9Z .O00gq7 1983 162 .000q38 1993-1994 7Z .O0019Z 1984 11Z .000301 1995-1998 92 .O00Zq7 1985 13X .000356 1999 7Z .00019Z 1986 lOX .O00Z7q ZOO0 8Z .000219 1987 9X .000Z47 ZOO1 9Z .O00Zq7 1988-1991 11Z .000301 ZOOZ 6Z .O0016q --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX~6-85)  INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF ~NO~WDU^, T~XES OF CHANGES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME Drennan, Jane P. FILE NUMBER REVIEWED BY 2102-0140 Daniel Heck ACE 101 I I P-.I~ SCHEDULE NO. EXPLANATION OF CHANGES The estate has been adjusted to show correct distribution. The decedent's brother receives the jointly held accounts of $51,138.59 + 115 of annuities 2,3,5,6 on schedule G of $22,092.70, $8,353.01, $11,900.11, $24,864.48 and 1/8 of the residue of the estate of $19,114.53 this equals a total of $137,463.37. The remaining amount of the estate is taxable at the 15 collateral tax rate. A sister in law is a collateral beneficiary. Bequest and jointly held and other non-probate asset come out of the estate before determining the residue of the estate. ROW Page 1 REV-1162 EX(11-96) ENNSYLVANIA JCE AND ESTATE TAX FICIAL RECEIPT NO. CD 001 761 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,750.85 1-24-8373 ~L AMOUNT PAID: $1,750.85 SEAL CHECK# 1Ub INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C. WILDS THERESA L. SHADE WIX * DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WILLIAMS SEAN P. DELANEY TRACY L. UPDIKE * Also Member Massachusetts Bar WIX, WENGER & WEIDNER A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw, com 4705 DUKE STREET HARRISBURG, PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) October 21,2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Jane P. Drennan File No. 21 02-0140 Dear Ms. Lewis: We enclose our client's Check No. 105 in the amount of $1,750.85, made payable to the "Register of Wills, Agent," representing the additional inheritance tax due from the above-captioned estate. Please process this payment at your earliest convenience. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. /dbw Enclosure cc: Dean ~'. Weidn'er, Esquir'~, Sincerely, wix, WENGER & WEIDNER D~nise B. Williamson Paralegal UREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. ZBO6DZ HARRISBURG, PA 17118-060]. COMMONWEALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-02) DATE 11-04-2002 ESTATE OF DRENNAN DATE OF DEATH 01-26-2002 FILE NUMBER 21 02-0140 'i :: -' ~ ' COUNTY CUHBERLAND DEAN A WEIDNER ESQ WIX ETAL ACN 101 PO BOX 845 HBG PA 17108 JANE p MAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi* ~he upper portion of ~hi; fore wJ*h your *ex payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-02) x~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF DRENNAN JANE P FILE NO. 21 02-0140 ACN 101 DATE 11-04-2002 THTS STATEHENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN BELON IS A SUHNARY OF THE PR/NC/PAL TAX DUE, APPL/CATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND~ ZF APPLICABLE, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTMENT: 10-07-2002 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYNENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 04-22-2002 08-29-2002 10-21-2002 106,599.66 CD001102 CD001585 CD001761 .00 .00 78,575.00 22,548.81 1,750.85 ZF PA/D AFTER TH/S DATE, SEE REVERSE S/DE FOR CALCULAT/ON OF ADDITIONAL /NTEREST. /F TOTAL DUE /S LESS THAN $1~ NO PAYHENT /S REQU/RED. ZF TOTAL DUE 1S REFLECTED AS A "CRED/T" (CR), TOTAL TAX CREDIT 106,599.66 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS. ) PAYHENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WZLLS~ AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHNON#EALTN OF PENNSYLVANIA. REFUND (CA): A refund of a tax credit, which was not requested on tho Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: l-BO0-362-ZO50; services for taxpayers with spec[aZ hearing and / or speaking needs: 1-800-447-5010 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 150601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 151 tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of death, to the data of payment. Taxes which became delinquent before January l, 19BZ bear interest at the rata of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent an and after January l, I981 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for [gBZ through Z00Z are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 1992 92 .000247 198~ 16Z .000~38 1993-199~ 71 .000192 1964 llZ .000301 1995-1998 92 .000247 1985 13Z .000356 1999 7Z .000191 1986 lOZ .000174 ZOO0 82 .000119 1987 91 .000247 ZOO1 91 .000247 1988-1991 llX .000501 2002 6Z .000164 --Interest is calculated as follows: XNTEREST = BALANCE OF TAX UNPATD )[ NUtlBER OF DAYS DELTNI;~UENT X DATLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REP_ORT_UNPER RULE6.12 Name of Decedent: Date of Death: Estate No.: Jane P. Drennan Januaq 26,2002 2002-00140 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules. I report the following with respect to completion of the administration of the above-captioned estate' State whether administration of the estate is complete: Yes X No If the answer is No, state when the personal representative reasonably believes that the administration will be complete: N/A 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes No X The separate Orphans' Court No. (if any) for the personal representative's account is: N/A Did the personal representative state an account informally to the parties in interest? Yes X No Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Respectfully submitted, WIX, WENGER & WEIDNER Dean A. Weidner, Esquire Attorney ID No. 06363 508 Nortl~ Second Street P.O. Box 845 Harrisburg, PA 17108-0845 (717) 234-4182 .- Counsel for personal Dated: June ":~ 2003 representative