HomeMy WebLinkAbout04-0113 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of' E ~ I 't. Xt ~uz '~,~ ~ ~,.x/ No.
also known as E~l~-q~dtvt ~,.~r~n~.~gt
/
· Deceased.
Social Security No. ~.~ - ,~ ~ ~l~t~'
To:
Register of Wills for the
County of
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut
in the last will of the above decedent, dated ~A 0 ¢. t~o ~o
and codicil(s) dated
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in (~,~ v ~x~ County, Pennsylvania, with
h ~ ( last family or principal residence at .'5;t ~. ~t~ ,'~x~t ~ rt4a ~ hc,~, ¢ ~.~
(list street, number and muncipality)
Decendent, then q~ y. earsofage, died ~0~X~6¥~{ {~ ~ ~C)O~,
at. 1-~,/ -'~ht~ ,4~ t4oxo~.~k
Except' ~s follows,~decedent did no~ marry, was not divorced and did not have a child born or adopte(~
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows: ~?~._
WHEREFORE, petitioner(s) respectfully request(s) the p. robate of the last will and codicil(s)
presented herewith and the grant of letters -4-¢~-~ ~,e~4-~,)/
theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~
COUNTY OF ~&~-~c.~ :ss
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirn~ed ~tnd subscribed
befg~'e me this . '_~.~v~.~ dav of
Estate Of ELIZABETH J SANKEY A/K/A ELIZABETH .~ANKFY , Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW FEBRUARY 6, 2004
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated 1 1-6-?0f)~
described therein be admitted to probate and filed of record as the last will of
ELIZABETH J SANKEY A/K/A ELIZABETH SANKEY
and Letters TESTAMENTARY
are hereby granted to WILLIAM A SANKEY
, in consideration of the petition on
FEES
Probate, Letters, Etc .......... $
Short Certificates( ) .......... $
~ s~o .oo
TOT~ ~ S'~ ~ m~
Filed . ~Z .~ .2 .~~: ..............
ATTORNEY (Sup. Ct. I.D. No.)
....3
~od,(~o~.. '~t~ss
PHONE
REGISTER OF WILLS OF Curler:and COUNTY
OATH O,F SUBSCRIBING WITNESS
Anne C. Partridge and Dorothy C. Loy
(each) a subscribing wimps to the will presented herewith, (each) being duly qualified according to
law, depose{s) and .~ayfs) that they w_e. re present and saw
Elizabeth J, Sankey
thc testat r q -. , sign thc same and that They signed as a witness at the
request of testa~ in b er_. presence and (in the presence of each other) (in the presence of thc
other subscribing witness(es)).
Sworn to Or affirmed and subscribed before
me this ,~7 ~ day of
/ - _ /R~g~ster
REGISTI~ OF WILLS ~ ~,COUNTY
--OAR0 N I~ Ill
that....... I , ll i}7 l k~I ~~~tlyfg~b* ~ the si~ature.... on the., ~ ,b,~ on the w~w% X Nlc i~i~ the handwriting of
to the best of ~ge and ~
Sworn to or affir~ and sub~ before
Register (~re~)
(Name)
(Addresx)
his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded 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 9813905
No.
Local Registrar
Date
'05.; 43 F~ev
Elizabeth Sanke'
92 : ,
COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH ,, VITAL RECORDS
CERTIFICATE OF DEATH
Cumberland
26
1911
E. Pennsboro Twp.
,. female '- 206 -- 28 -- 7805
Holy Spirit Hospital
OEC~'S M~ A~ ~ ~. C~. ~. ~ C~l
522 W. Main Street
Mechanicsburg, PA 17055
,,,.s~... Pennsylvania
Cumberland
JOAIE O~ OE~TH ~M(w~. Day. Yeaq
4, January 11, 2004
Harry Howard Johnson
Elizabeth S. Whitlock
Married ,~.William A. Sankey
ir~. c(wn~ 17&~i~ J'in ~
~,~-~ Mechanicsburg
I,,. Bridget McHale
I~. 5008 Kylock Road~ Mechanicsburg~ PA 17055
~'~Y'~) I~ --" ....... " I ' ~' '~
l.,.. FD 013 340 L
rthemore FH & CS, Inc.
t~,~, 70--0431
~ ~0 {Off A.~ A CONSEQUENCE
(Mo.~. Day. Ye~)
~ 10 {~q AS A CON~OI~ENCE
OU~ TO ~:]R AS A CONS~OUE NCE C~
~ll~e~ bi_~l. 0.1 e.xaminltJon Ind/M investigation, in my opinion, deltb~e.4Mrred It the I me, dale. and place and dui to the cause(i) and
BE IT REMEMBERED, that I, ELIZABETH J. SANKEY, of Mechanicsburg,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my last Will and Testament, hereby
revoking and making void all former wills by me at any time made.
FIRST: I order and direct that all my just debts and funeral expenses shall be paid
as soon as conveniently may be after my decease.
SECOND: I give, devise and bequeath all of my personal effects, including
household furniture and furnishings, and any car I may own at the time of my decease, to
my husband, WILLIAM A. SANKEY; and if deceased then to my daughter, ELIZABETH
S. WHITLOCK.
THIRD: If my husband, WILLIAM A. SANKEY, survives me, I direct that my
Trustees, hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the
maximum marital deduction allowable to my estate for Federal estate tax purposes,
reduced by an amount, if any, needed to increase my taxable estate to the largest amount
that after allowing for the applicable credit amount and any other credits available to my
estate, will result in no Federal estate tax, to keep it invested and to make distribution as
follows:
1. To pay my husband, the net income thereon.
2. As much of the principal as my Trustees may from time to time
think desirable for his welfare comfort or support shall be paid to
him.
3. Upon the death of my husband any remaining principal and income
accumulated thereon shall be paid to such one or more persons or
organizations, including his estate, on such terms as he may appoint
by his will specifically referring to this power of appointment.
4. In the event my husband does not exhaust his power of
appointment under the preceding paragraph, on his death, then the
balance of the unappointment principal and any income
accumulated thereon shall be added to my residuary trust.
FOURTH: All the rest, residue and remainder of my estate, real, personal and
mixed, of whatsoever kind and wheresoever situate, I give, devise and bequeath to my
Trustee, in Trust for my husband, WILLIAM A. SANKEY, to keep it invested and to
distribute the net income therefrom and the principal itself as follows:
1. To pay my said husband the net income thereon.
2. To pay to or apply for the benefit of my said husband, as much of
e
the principal as
medical, dental,
invalidism.
my trustee deems advisable for his health and
hospital and nursing expenses and expenses of
Upon the death of my said husband the Trust shall terminate and
the principal and any income accumulated thereon shall be
distributed as follows:
A. I give and bequeath
Be
Ce
De
the sum of TWO HUNDRED
TWENTY FIVE THOUSAND ($225,000.00) DOLLARS to
my grandson, WILLIAM K. WHITLOCK, JR.
I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, ROBERT H.
WHITLOCK.
I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, JOHN B.
WHITLOCK.
The balance of the principal to my trustees for my daughter,
ELIZABETH S. WHITLOCK
1. To pay the net income to my said daughter.
2. The Trustee may apply the net income of the Trust
established herein for the support of ELIZABETH S.
WHITLOCK, should she, by reason of age, illness or
any other cause, in the opinion of the Trustee, be
incapable of disbursing said income.
The Trustee is authorized, in its absolute discretion,
to use principal for the health, maintenance and
e
0
support of ELIZABETH S. WHITLOCK, provided,
however, that in determining whether to use
principal pursuant thereto, the Trustee shall consider
the funds available to ELIZABETH S. WHITLOCK.
Upon the death of my said daughter the trust shall
terminate and the principal and any income
accumulated thereon shall be distributed to my
grandson, WILLIAM K. WHITLOCK, JR., my
grandson, ROBERT H. WHITLOCK, and my
grandson, JOHN B. WHITLOCK, equally, share and
share alike, the issue of any who may be deceased to
take the share his or her parent would have taken if
living.
To apply income of principal to which any beneficiary
is entitled directly for his or her maintenance and
support should they deem such beneficiary incapable
of receiving the same by reason of age, illness or any
infirmity or incapacity, or to pay the same to such
person as they select to disburse it, whose receipt shall
be a complete acquittance therefor, without the
intervention of any guardian.
FIFTH: No interest of any beneficiary under this Will or any codicil hereto shall
be subject to anticipation or voluntary alienation, and the personal receipt of such
beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless
otherwise provided herein.
SIXTH: I authorize my Executrix and Trustee to retain and to invest in all forms
of real and personal property, regardless of any limitations imposed by law on investments
by executors or any principle of law concerning investment diversification.
SEVENTH: All Federal Estate, State Inheritance Tax and other death taxes
payable because of my death, with respect to the property forming my gross estate passing
under this will, including any interest or penalty imposed in connection with such tax,
shall be paid from my residuary estate, before its division into shares, in the same manner
as an administrative expense.
EIGHTH: I nominate, constitute and appoint my husband, WILLIAM A.
SANKEY, Executor of, and my husband, WILLIAM A. SANKEY and MELLON BANK,
N.A., of Mechanicsburg, Pennsylvania, as Trustees under this my Last Will and Testament.
In the event my said husband cannot act or continue to act as Executor for any reason, I
nominate and appoint MELLON BANK, N.A., Executor of this, my Last Will and
Testament. In the event my husband cannot act or continue to act as Trustee for any
reason, I nominate and appoint MELLON BANK, N.A., to serve as the sole Trustee. No
fiduciary acting hereunder shall be required to post bond or enter security in any
jurisdiction.
IN WITNESS WHEREOF I have hereunto set my hand and seal this
'~-~ day of [~/r~' ~.! ? ,~ :
,~ ~'~': C !-~ , A.D. 2001.
ELIZ ,AJSETH J. SA ~pKFxY
(SEAL)
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, in her presence and
in the presence of each other, have hereunto subscribed our names as witnesses.
cd
WILL
-0F-
ELIZABETH J.
SANKEY
RICHARD J. EMBERY
Law OFfices
EMBERY, OUTTER$ON & FUGES, P. C.
A PROFESSIONAL CORPORATION
300 HUNTINGDON PIKE
ROCKLEDGE, PENNSYLVANIA 19046-4445
(~15) 663-9005
CERTIFICATION OF NOTICE UNDER RULE 5.6
Name of Decedent: Elizabeth J. Sankey
Date of Death: January 11, 2004
File Number: 21 04 113
To the Register:
I certify that notice of beneficial interest required by Rule 5.6{a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on
Name Address
William A. Sankey 325 Wesley Drive, Apt. 109, Mechanicsburg, PA 17055
William K. Whitlock, Jr. 1935 Sterretts Gap Ave., Carlisle, PA 17013
Robert H. Whitlock 5017 Wood Box Lane, Mechanicsburg, PA't7055
John B. Whitlock 409 S. Baltimore Ave., Mount Holly Springs, PA 17065
Elizabeth Whitlock 5008 Kylock Road, Mechanicsburg, PA 17055
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Address 300 Huntingdon Pike.
Rockledge, PA 19046
Telephone ! 215 I
Capacity:
X
663 9005
Personal Representative
Counsel for Personal Representative
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0001
REV-1500
OFFICIAL USE ONLY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
~- 'Sankey Elizabeth
f'tLuZDATE OF DEATH (MM-DD*YEAR) DATE OF BIRTH (MM4~O-YEAR)
o I 01/11/2004 12/26/1911
ILl I(IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
IWiiliam A. Sanke¥
FILE NUMBER
21 04 0113
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
206-28-7805
J
THIS RETURN MUST BE FILED IN DUPLICATE '~flTH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
179-05-3451
~ [~1. Original Return [~ 2. Supplemental Return [~ 3. Remainder Return {date of death prior to 12-13-8
~ [~ 4. Limited Estate [~ 4a, Future Interest Compromise (date of death after 12-12-82) [~ 5, Federal Estate Tax Return Required
~:oo
~ [~ 9. LiSgation Proceeds Received E~ lO. Spou~al Poverty Credit Id.teofde.,h~..12-3,-a,..d,-,-,~l E~] 11.Etaction totaxunde, Sec. 9113(A)~t.c,s~
SF. N
Richard J. Embery, Esq.
Z
FIRM NAME (If Applicable)
Embery, Outterson & Fuges
TELEPHONE NUMBER
215-663-9005
1. Real Estata ( Schedule A) (1)
2. Stccks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes ReceNable (Scheduta D) (4)
COMPL~E MAILING ADDRESS
300 Huntingdon Pike
Rockledge, PA 19046
0.00
317,617.75
0.00
0.00
145,061.56
0.00
10,612.14
21,471.86
0.00
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
(8) 473,291.45
(11) 21,471.86
(12) 451,819.59
(13) 0. 00
14. Net Value Subject to Tax {Line 12 minus Line 13} (14)
451,819.59
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax 451, 819.59 0 . 00
rate, or transfers under Sec. 911B {a)(1.2) x .O 0 . 00 (15)
1§. AmountofLine14taxableatlinealrata 0.00 x.O45 (16) 0.00
17. Amount of Line 14 taxable at sibling rate 0 . 00 x .12 (17) 0 . 00
18. Amount of Line 14 taxable at collateral rate 0 . 00 x .15 (18) 0 . 00
19. Tax Due (lB) 0 . 00
>> BE SURETO ANSWER ALL OU~T ONSON R~ERSE S OE AND RECHECK MATH < <
D,~cedent's Complete Address:
STREET ADORESS
S_treet
I Curaber land
STATE J ZIP
PA 17055-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0.00
B. Prior Payments 0.00
C. Discount 0.00
3. Interest/Penalty if applicable
D. Interest 0.00
E. Penalty 0.00
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
(1) o. aa
0.00
0.00
0.00
0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Une 20 to request a refund
(4)
5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
Enter the interest on the tax due.
(5A) 0.0 0
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ....................... [~ ~l
b. retain the right to designate who shall use the properly transferred or its income; ......... r~ ~
c. retain a reversionary interest; or ................................ [~ ~l
d. receive the promise for life of either payments, benefits or care? ................. I~ ~
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 properly 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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN · ~ · OATE
ADDRESS
325 Wesley Drive, Apt.. 1.09,~Mechanicsburg PA 17055
3 H~fnti~ ge, PA 19046
~ H~fnt'~3~n Pike, Rockl~d
o~ a stepparent of the child is 0% [ 72 P,S. § 911 §(a)( 1.2)].
' REV-~503~X + {1-97)
COMMONWEAL'tH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
Elizabeth J. Sankey 21-04-0113
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
VALUE AT DATE
iTEM
NUMBER DESCRIPTION OF DEATH
1.
58,415.00
2
6
7
8
9
10
2,000 Shares
Bellsouth Corp.
20,000 Par
Carlynton PA S/D GO NR/AAA FSA
REG 4.00% DUE 10/1/2007
25,000 Par
Citigroup Inc. 5% due 3/6/2007
1,600 Shares
Exxon Mobil Corp.
25,000 Par
General Electric Cap Corp.
due 2/15/2007
5%
500 Shares
Green Mountain Power Corp.
1,000 Shares
Progress Energy Inc.
1,000 Shares
Teco Energy Inc.
1,000 Shares
U S Steel Corp.
500 Shares
Verizon Corp Backed TR Ctf
7.625%
TOTAL (Also enter on line 2. Recapitulation) $ 317,617.75
HASPX.XNUMBER (If more space is needed, insert additional sheets of the same size)
21,075.00
26,692.50
64,808.00
26,742.25
11,452.50
44,832.50
14,765.00
35,020.00
13,815.00
· 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
Elizabeth J. Sankey 21-04-0113
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
4
5
6
7
8
Citizens Bank
Acct. ~6140721342
Interest accrued to 01/11/2004
Citizens Bank
Acct. #6140698294
Interest accrued to 01/11/2004
Citizens Bank
Acct.~ 6140709954
Interest accrued to 01/11/2004
Citizens Bank
Acct. ~6140724945
Interest accrued to 01/11/2004
Citizens Bank
Acct. #6140719461
Interest accrued to 01/11/2004
M&T Bank-Certificate
~31003914503238
Interest accrued to 01/11/2004
Oppenheimer Money Market Fund
Wachovia Bank
Cert. #247412051816925
Interest accrued to 01/11/2004
13,161.87
3.55
24,390.31
51.03
14,042.91
26.90
19,479.36
36.81
17,539.77
19.45
15,140.76
37.46
0.20
41,088.34
42.84
TOTAL(Also enter on line 5, Recapitulation) $ 145, 061 . 56
HASPXXNUMBER (If more space is needed, inselt additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Elizabeth J. Sankey 21-04-0113
This ~heclule must becompletedandfilediftheanswertoanyofquestionslthro[ h4ontherever~ sideoftheREV-1500COVERSHEETJsyes.
~RI~ION OF PROPER~ % OF
ITEM I~LU~ THE NAME OF THE T~NSFEREE. THEIR ~ON~IP TO DATE OF DEATH DECD'S EXCLUSION
OECE~NT AND THE DATE OF T~NSFER~ ATTACH A COW OF THE TAXABLE VALUE
NUMBE~ DEED FOR GAL ESTATE. VALUE OF ASSET INTEREST (~F APPt.~ABLE)
1. AIGD~nuity Insurance Company
Contract ~FJ245767 10,612.14 100.000 0.00 10,612.14
Beneficiary - William A.
Sankey, Husband
TOTAL(Alsoenteronline7, Recapitu~ation) $
10,612.14
(If more spaceis needed, insertadditlonalshee~ ofsame size.)
HASPXXNUMSER
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Elizabeth J. Sankey
FILE NUMBER
21-04-0113
Debts of a=---;-,~ must be reported on Schedule I.
ITEM
NUMBER
2
3
FUNERALEXPENSES:
Old Village Restaurant
Funeral luncheon
Parthemore Funeral Home
Servies
Whitemarsh Memorial Park
Funeral
DESCRIPTION
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
St~et Address
City Sram __ Zip
Yea~s) Commission Paid:
Attorney Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State__ Zip
RelationshipofClaimantto Decedent
Probate Fees
Accountant's Fees
Tax Return Prepareds Fees
Wachovia Bank
Checkbook charge
AMOUNT
158.56
7,919.72
3,419.00
8.00
TOTAL(Also enter on line 9, Recapitulation) $ 21,471 . 86
HASpXXNUMBER (If more space is needed, insert additional sheets of same size)
716.58
9,250.00
REV-1513 EX+ (9~0)
COMMONWEALTH OF PEN NS'~fLVANIA
INHERITANCE TAX RETURN
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Elizabeth J. Sankey 21 04 0113
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trust®e(s) OF ESTATE
I1.
TAXABLE OI~RIBUTIONS [include outdght spou~l distributi~s, and tmn~em
underS~.9116(a)(l~2)]
Residual Trust U/W of
Elizabeth J. Sankey
rust
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIAT!
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
$451,819.59
ON REV-1500 COVER SHEET
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF R EV-1500 COVER SHEET $
HASPXXNUMBER (If more space is needed, insert additional sheets of the same size)
BE IT REMEMBERED, that I, ELIZABETH J. SANKEY, of Mechanicsburg,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my last Will and Testament, hereby
revoking and making void all former wills by me at any time made.
FIRST: I order and direct that all my just debts and funeral expenses shall be paid
as soon as conveniently may be after my decease.
SECOND: I give, devise and bequeath all of my personal effects, including
household furniture and furnishings, and any car I may own at the time of my decease, to
my husband, WILLIAM A. SANKEY; and if deceased then to my daughter, ELIZABETH
S. WHITLOCK.
THIRD: If my husband, WILLIAM A. SANKEY, survives me, I direct that my
Trustees, hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the
maximum marital deduction allowable to my estate for Federal estate tax purposes,
reduced by an amount, if any, needed to increase my taxable estate to the largest amount
that after allowing for the applicable credit amount and any other credits available to my
estate, will result in no Federal estate tax, to keep it invested and to make distribution as
follows:
1.
2.
To pay my husband, the net income thereon.
As much of the principal as my Trustees may from time to time
think desirable for his welfare comfort or support shall be paid to
him.
3. Upon the death of my husband any remaining principal and income
accumulated thereon shall be paid to such one or more persons or
organizations, including his estate, on such terms as he may appoint
by his will specifically referring to this power of appointment.
4. In the event my husband does not exhaust his power of
appointment under the preceding paragraph, on his death, then the
balance of the unappointment principal and any income
accumulated thereon shall be added to my residuary trust.
FOURTH: All the rest, residue and remainder of my estate, real, personal and
mixed, of whatsoever kind and wheresoever situate, I give, devise and bequeath to my
Trustee, in Trust for my husband, WILLIAM A. SANKEY, to keep it invested and to
distribute the net income therefrom and the principal itself as follows:
1. To pay my said husband the net income thereon.
2. To pay to or apply for the benefit of my said husband, as much of
the principal as my trustee deems advisable for his health and
medical, dental, hospital and nursing expenses and expenses of
invalidism.
3. Upon the death of my said husband the Trust shall terminate and
the principal and any income accumulated thereon shall be
distributed as follows:
A. I give and bequeath
De
the sum of TWO HUNDRED
TWENTY FIVE THOUSAND ($225,000.00) DOLLARS to
my grandson, WILLIAM K. WHITLOCK, JR.
I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, ROBERT H.
WHITLOCK.
I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, JOHN B.
WHITLOCK.
The balance of the principal to my trustees for my daughter,
ELIZABETH S. WHITLOCK
1. To pay the net income to my said daughter.
2. The Trustee may apply the net income of the Trust
established herein for the support of ELIZABETH S.
WHITLOCK, should she, by reason of age, illness or
any other cause, in the opinion of the Trustee, be
incapable of disbursing said income.
3. The Trustee is authorized, in its absolute discretion,
to use principal for the health, maintenance and
support of ELIZABETH S. WHITLOCK, provided,
however, that in determining whether to use
principal pursuant thereto, the Trustee shall consider
the funds available to ELIZABETH S. WHITLOCK.
Upon the death of my said daughter the trust shall
terminate and the principal and any income
accumulated thereon shall be distributed to my
grandson, WILLIAM K. WHITLOCK, JR., my
grandson, ROBERT H. WI-IITLOCK, and my
grandson,JOHN B. WHITLOCK, equally, share and
share alike, the issue of any who may be deceased to
take the share his or her parent would have taken if
living.
To apply income of principal to which any beneficiary
is entitled directly for his or her maintenance and
support should they deem such beneficiary incapable
of receiving the same by reason of age, illness or any
infirmity or incapacity, or to pay the same to such
person as they select to disburse it, whose receipt shall
be a complete acquittance therefor, without the
intervention of any guardian.
FIFTH: No interest of any beneficiary under this Will or any codicil hereto shall
be subject to anticipation or voluntary alienation, and the personal receipt of such
beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless
otherwise provided herein.
SIXTH: I authorize my Executrix and Trustee to retain and to invest in all forms
of real and personal property, regardless of any limitations imposed by law on investments
by executors or any principle of law concerning investment diversification.
SEVENTH: All Federal Estate, State Inheritance Tax and other death taxes
payable because of my death, with respect to the property forming my gross estate passing
under this will, including any interest or penalty imposed in connection with such tax,
shall be paid from my residuary estate, before its division into shares, in the same manner
as an administrative expense.
EIGHTH: I nominate, constitute and appoint my husband, WILLIAM A.
SANKEY, Executor of, and my husband, WILLIAM A. SANKEY and MELLON BANK,
N.A., of Mechanicsburg, Pennsylvania, as Trustees under this my Last Will and Testament.
In the event my said husband cannot act or continue to act as Executor for any reason, I
nominate and appoint MELLON BANK, N.A., Executor of this, my Last Will and
Testament. In the event my husband cannot act or continue to act as Trustee for any
reason, I nominate and appoint MELLON BANK, N.A., to serve as the sole Trustee. No
fiduciary acting hereunder shall be required to post bond or enter security in any
jurisdiction.
IN WITNESS WHEREOF I have hereunto set my hand and seal this
.- ~ C r~ , A.D. 2001.
day of ~' '''~'~ c~ ~
(SEAL)
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, in her presence and
in the presence of each other, have hereunto subscribed our names as witnesses.
CITIZENS BANK
Account Number 6140721342
Account Title ELIZABETH J SANKEY
Date Opened 1/5/98
Account Type Time Deposits
Principal Balance as of DOD $13161.87
Interest from Last Posting to DOD $3.55
Account Balance as of DOD $13165.42
YTD Interest to DOD $54.97
CITIZENS BANK
Account Number 6140698294
Accotmt Title ELIZABETH J SANKEY
Date Opened 5/9/95
Account Type Time Deposits
Principal Balance as of DOD $24390.31
Interest from Last Posting to DOD $51.03
Account Balance as of DOD $24441.34
YTD Interest to DOD $51.02
CITIZENS BANK
Account Number 6140709954
Account Title ELIZABETH J SANKEY
Date Opened 1/21/97
Account Type Time Deposits
Principal Balance as of DOD $14042.91
Interest from Last Posting to DOD $26.90
Account Balance as of DOD $14069.81
YTD Interest to DOD $43.79
CITIZENS BANK
Account Number 6140724945
Account Title ELIZABETH J SANKEY
Date Opened 3/12/98
Account Type Time Deposits
Principal Balance as of DOD $19479.36
Interest from Last Posting to DOD $36.81
Account Balance as of DOD $19516.17
YTD Interest to DOD $40.74
CITIZENS BANK
Account Number 6140719461
Account Title ELIZABETH J SANKEY
Date Opened 10/29/97
Account Type Time Deposits
Principal Balance as of DOD $17539.77
Interest from Last Posting to DOD $19.45
Account Balance as of DOD $17559.22
YTD Interest to DOD $54.66
499 Mitchell Road, Millsboro, DE 19966 Mail Code 501-120
Embery, Outterson & Fuges
Attorneys At Law
300 Huntingdon Pike
Rockledge, PA 19046-4445
Phone (302) 934-2909
F ax 002) 934-2955
March 10, 2004
Re: Estate of Elizabeth d Sankeg
Social Security: 206-28-7805
Date of Death: danuar¥ i i,2004'
Dear Sir or Madam:
Per your inquiry dated February 19, 2004, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
7)~pe of Account
Account Number
Ownership (Name~ o./)
Opening Date
Balance on Date of Death
Accrued lnterest
Total
Certificate of Deposit
31003914503238
Elizabeth d Sankey
07/03/95
$15,140.76
$ 37.46
For further account information, closures and/or reimbursement of funds please call the Mechanicsburg Office at #717-255-2031.
We were unable to locate any safe deposit box for the above-mentioned decedent.
Records Management
Wachovia Bank N.A.
Balance Confirmation Services
P O Box 40028
Roanoke, VA 24022-7313
Reference ID: 829527
February 19, 2004
EMBERY OUTTERSON & FUGES
300 HUNTINGDON PIKE
ROCKLEDGE, PA 19046-4445
SUBJECT: Verification / Confirmation of Account and Balance Information provided for:
Customer: ELIZABETH J SAINKEY (SSN# 206-28-7805)
Date of Death: January 11, 2004
Type Number
CERTIFICATE OF DEPOSIT 247412051816925
LEGAL TITLE: ELIZABETH J. SANKEY
Deposit Account Information
Date of Death Average Date Maturity
Balance Balance* Opened Date
$41,088,34 8/15/2002 8/15/2005
Interest Accrued YTD Date
Rate Interest Interest Paid Closed
$42.84 $0.00
Type Number
ANNUITY WNFCAFJ245767
LEGAL TITLE: ELIZABETH J. SANKEY
AMERICAN GENERAL - For information regarding annuities, please call 8004244990
* Due to system limitations, we can only provide a twelve month average balance on depository accounts.
Other Account Information
Date of Balance Date Date
Opened Closed
8/15/2002
Ledger Collected
0000 000614
Register of Wills of
Cumberland
INVENTORY
County, Pennsylvania
Estateof Sankey Elizabeth J. No.
also known as Date of Death
, D~mi~bcurity No.
21-04-0113
01/11/2004
206-28-7805
William A. Sankey
PersenalRepressota~s)oftheahove ~tate, deceasnd, ver~ythat~eiternspppeadnginthe ~lowinglnventory~cl~eellof the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Dsoedent, that the valuation
placed opposite each item of said Inventory repressots its fair value as of the date of the Decedeat's death, and that Dsoedent owned
no real estate outside of the Cemmenwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I/~Ne verify that the statements made in this Inventory are tree and correct. INVe understand that false statements herein
are mede subject to the penaitiea of 18 Pa. C.S. Section 4904 relating to unswem falsification to authorities.
Name of
Attorney:
Personal Representative
Richard J. Embery, Esq. Signature:
I.D. No.: 56267
Talepheae:
300 Huntingdon Pike
Rockled~e, PA 19046
(215) 663-9005
Signature:
Address:
Telephone:
Dated:
William A~ Sank~y' ~
325 Wesley Drive, Apt. 109
Mechaniesbur~, PA 17055
(717) 697-2693
Description
See attached sheets.
(Attach additional sheets if necessary)
Total: $462,679.31
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the alectiea of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
Estate of Elizabeth J. Sankey
Estate InventOry
Valued as of Date of Death
Face
Value
No. of
Shares
2,000
1,600
500
1,000
1,000
Cash & Cash Equivalents
Citizens Bank
Acct. ~6140721342
Interest at Date of Death
Citizens Bank
Acct. ~6140698294
Interest at Date of Death
Citizens Bank
Acct.# 6140709954
Interest at Date of Death
Citizens Bank
Acct. #6140724945
Interest at Date of Death
Citizens Bank
Acct. #6140719461
Interest at Date of Death
M&T Bank-Certificate
#31003914503238
Interest at Date of Death
Oppenheimer Money Market Fund
Wachovia Bank
Cert. 0247412051816925
Interest at Date of Death
Total Cash & Cash Equivalents
Stocks
Bellsouth Corp.
Exxon Mobil Corp.
Green Mountain Power Corp.
Progress Energy Inc.
Teco Energy Inc.
$ 13,161.87
3.55
24,390.31
51.03
14,042.91
26.90
19,479.36
36.81
17,539.77
19.45
15,140.76
37.46
0.20
41,088.34
42.84
$ 58,415.00
64,808.00
11,452.50
44,832.50
14,765.00
145,061.56
Page 1 (1)
Estate Inventory
No. of
Shares
1,000
50O
Par
Value
20,000
25,000
25,000
Stocks
U S Steel Corp.
Verizon Corp Backed TR Ctf
7.625%
Total Stocks
Bonds, Debentures & T-Bills
Carlynton PA S/D GO NR/AAA FSA
REG 4.00% DUE 10/1/2007
Citigroup Inc. 5% due 3/6/2007
General Electric Cap Corp. 5%
due 2/15/2007
Total Bonds, Debentures & T-Bills
Total Inventory
$ 35,020.00
13,815.00
$ 243,108.00
$ 21,075.00
26,692.50
26,742.25
74,509.75
$ 462,679.31
Page 2 (2)
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. ~ of 2004
Estate of ELIZABETH J. SANKEY, Deceased
PETITION FOR THE REMOVAL OF A CO-TRUSTEE
AND THE APPOINTMENT OF THE SOLE TRIJSTEE ~
To the Honorable, the Judges of said Court:
The Petition of William A. Sankey, Executor of the Will of Eliz~eth J. ~ey, de~eased
and Co-Trustee under the Will of Elizabeth J. Sankey, Deceased, respectfully states that:
I. Elizabeth J. Sar[key died on January 11, 2004, a resident of Mechanicsburg
Borough, Cumberland County, Pennsylvania, leaving a Will dated November 6, 2001, a true and
correct copy of which is attached hereto as Exhibit "A'.
2. By Item FOURTH of her Will, Testatrix directed that her residuary estate be held
in trust and that the income and as much principal as the Trustee deems advisable for his health
and medical, dental, hospital and nursing expenses and expenses of invalidism be paid her
husband, William A. Sankey, for his lifetime and upon his death she further directed the
following:
"Upon the death of my said husband the Trust shall terminate and the principal
and any income accumulated thereon shall be distributed as follows:
I give and bequeath the sum of TWO HUNDRED TWENTY-
FIVE THOUSAND ($225,000.00) DOLLARS to my grandson,
WILLIAM K. WHITLOCK, JR.
(1)
I give and bequeath the sum of FIFTY THOUSAND ($50,000.00)
DOLLARS to my grandson, ROBERT H. WHITLOCK.
I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, JOHN B.
WHITLOCK.
The balance of the principal to my trustees for my daughter,
ELIZABETH S. WHITLOCK
1. To pay the net income to my said daughter.
The Trustee may apply the net income of the Trust
established herein for the support of ELIZABETH S.
WHITLOCK, should she, by reason of age, illness or any
other cause, in the opinion of the Trustee, be incapable of
disbursing said income.
The Trustee is authorized, in its absolute discretion, to use
principal for the health, maintenance and support of
ELIZABETH S. WHITLOCK, provided, however, that in
determining whether to use principal pursuant thereto, the
Trustee shall consider the funds available to ELIZABETH
S. WHITLOCK.
Upon the death of my said daughter the trust shall
t~mdnate and the principal and any income accumulated
thereon shall be distributed to my grandson, WILLIAM
K. WHITLOCK, JR., my grandson, ROBERT H.
WHITLOCK, and my grandson, JOHN B. WHITLOCK,
equally, share and share alike, the issue of any who may
be deceased to take the share his or her parent would have
taken if living.
To apply income of principal to which any beneficiary is
entitled directly for his or her maintenance and support
should they deem such beneficiary incapable of receiving
the same by mason of age, illness or any infirmity or
incapacity, or to pay the same to such person as they
select to disburse it, whose receipt shall be a complete
acquittance therefore, without the intervention of any
guardian."
(2)
3. By Item EIGHTH of her Will, Testatrix appointed William A. Sankey and Mellon
Bank, N.A. as Trustees of the residuary trust.
4. This Petition is filed because the said Mellon Bank, N.A. has renounced its right
to serve on August 18, 2004. The original Renunciation is attached hereto as Exhibit "B".
5. The First and Final Account of the said William A. Sankey, Trustee, as stated by
William A. Sankey, Executor of the Will of Elizabeth J. Sankey, has been stated to the parties in
interest informally and all parties have signed their Receipt and Release forms. The Account
shows a principal balance of $441,207.45 and income of $4,253.43 as of June 1, 2004 and a
market value of $448,941.98 as of August 31, 2004. A copy of the Account is attached hereto
as Exhibit "C".
The parties in interest are as follows:
William A. Sankey
325 Wesley Drive-Apt. 109
Mechanicsburg, PA 17055
Elizabeth Whitlock
5008 Kylock Road
Mechanicsburg, PA 17055
William K. Whitlock, Jr.
1935 Sterretts Gape Ave.
Carlisle, PA 17013
Robert H. Whitlock
5017 Wood Box Lane
Mechanicsburg, PA 17055
John B. Whitlock
409 S. Baltimore Avenue
Mount Holly Springs, PA 17065
Husband Life Tenant
Daughter Contingent Remainderman
Grandson Contingent Remainderman
Grandson Contingent Remainderman
Grandson Contingent Remainderman
(3)
7. The consents of all of the above parties in interest who are sui juris to this Petition
are attached hereto as Exhibit "D".
8. The proposed sole Trustee is William A. Sankey, 325 Wesley Drive, Apt. 109,
Mechanicsburg, PA 17055. The consent of the proposed Trustee is attached hereto as Exhibit
9. Because Mellon Bank, N.A. has renounced its fight to serve as Co-Trustee, it is
necessary that this Court appoint William A. Sankey as sole Trustee to administer the assets of
this Trust.
WHEREFORE, Petitioner respectfully requests this Court to appoint William A. Sankey
as sole Trustee of the residuary trust under the Will of Elizabeth J. Sankey, Deceased.
William A. Sankey, Executor of the ~11 of
Elizabeth J. Sankey, Deceased Trustee
(4)
COMMONWEALTH OF PENNSYLVANIA:
· SS·
COUNTY OF ~.~q-~.,z.~ :
William A. Sankey, being duly sworn according to law, deposes and says that the facts
set forth in the foregoing petition are tree and correct to the best of his knowledge, information
and belief and that all adult parties in interest have consented to this petition.
William A. Sankey
Petitioner
Sworn and subscribed to before
me this o2./x~4- day of
~ ,2004.
' Nota~-y Public ~'
COMMON~NEALTH OF PENNSYLVANIA
I..ow~ Allen Two., Cun',/~land Counly
Member, Pennsylvania Association Of Notaries
(5)
BE IT REMEMBERED, that I, ELIZABETH J. SANKEY, of Mechanicsburg,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my last Will and Testament, hereby
revoking and making void all former wills by me at any time made.
FIRST: I order and direct that all my just debts and funeral expenses shall be paid
as soon as conveniently may be after my decease.
SECOND: I give, devise and bequeath all of my personal effects, including
household furniture and furnishings, and any car I may own at the time of my decease, to
my husband, WILLIAM A. SANKEY; and if deceased then to my daughter, ELIZABETH
S. WHITLOCK.
THIRD: If my husband, WILLIAM A. SANKEY, survives me, I direct that my
Trustees, hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the
maximum marital deduction allowable to my estate for Federal estate tax purposes,
reduced by an amount, if any, needed to increase my taxable estate to the largest amount
that after allowing for the applicable credit amount and any other credits available to my
estate, will result in no Federal estate tax, to keep it invested and to make distribution as
follows:
1.
2.
To pay my husband, the net income thereon.
As much of the principal as my Trustees may from time to time
think desirable for his welfare comfort or support shall be paid to
him.
3. Upon the death of my husband any remaining principal and income
accumulated thereon shall be paid to such one or more persons or
organizations, including his estate, on such terms as he may appoint
by his will specifically referring to this power of appointment.
4. In the event my husband does not exhaust his power of
appointment under the preceding paragraph, on his death, then the
balance of the unappointment principal and any income
accumulated thereon shall be added to my residuary trust.
FOURTH: All the rest, residue and remainder of my estate, real, personal and
mixed, of whatsoever kind and wheresoever situate, I give, devise and bequeath to my
Trustee, in Trust for my husband, WILLIAM A. SANKEY, to keep it invested and to
distribute the net income therefrom and the principal itself as follows:
1. To pay my said husband the net income thereon.
2. To pay to or apply for the benefit of my said husband, as much of
the principal as my trustee deems advisable for his health and
medical, dental, hospital and nursing expenses and expenses of
invalidism.
3. Upon the death of my said husband the Trust shall terminate and
the principal and any income accumulated thereon shall be
distributed as follows:
A. I give and bequeath the sum of TWO HLrNDRED
TWENTY FIVE THOUSAND ($225,000.00) DOLLARS to
my grandson, WILLIAM K. WHITLOCK, JR.
B. I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, ROBERT H.
WHITLOCK.
C. I give and bequeath the sum of FIFTY THOUSAND
($50,000.00) DOLLARS to my grandson, JOHN B.
WHITLOCK.
D. The balance of the principal to my trustees for my daughter,
ELIZABETH S. WHITLOCK
1. To pay the net income to my said daughter.
2. The Trustee may apply the net income of the Trust
established herein for the support of ELIZABETH S.
WHITLOCK, should she, by reason of age, illness or
any other cause, in the opinion of the Trustee, be
incapable of disbursing said income.
3. The Trustee is authorized, in its absolute discretion,
to use principal for the health, maintenance and
support of ELIZABETH S. WHITLOCK, provided,
however, that in determining whether to use
principal pursuant thereto, the Trustee shall consider
the funds available to ELIZABETH S. WHITLOCK.
Upon the death of my said daughter the trust shall
terminate and the principal and any income
accumulated thereon shall be distributed to my
grandson, WILLIAM K. WHITLOCK, JR., my
grandson, ROBERT H. WHITLOCK, and my
grandson,JOHN B. WHITLOCK, equally, share and
share alike, the issue of any who may be deceased to
take the share his or her parent would have taken if
living.
To apply income of principal to which any beneficiary
is entitled directly for his or her maintenance and
support should they deem such beneficiary incapable
of receiving the same by reason of age, illness or any
infirmity or incapacity, or to pay the same to such
person as they select to disburse it, whose receipt shall
be a complete acquittance therefor, without the
intervention of any guardian.
FIFTH: No interest of any beneficiary under this Will or any codicil hereto shall
be subject to anticipation or voluntary alienation, and the personal receipt of such
beneficiary shall be the sufficient and only discharge of my Executor and Trustee unless
otherwise provided herein.
SIXTH: I authorize my Executrix and Trustee to retain and to invest in all forms
of real and personal property, regardless of any limitations imposed by law on investments
by executors or any principle of law concerning investment diversification.
SEVENTH: All Federal Estate, State Inheritance Tax and other death taxes
payable because of my death, with respect to the property forming my gross estate passing
under this will, including any interest or penalty imposed in connection with such tax,
shall be paid from my residuary estate, before its division into shares, in the same manner
as an administrative expense.
EIGHTH: I nominate, constitute and appoint my husband, WILLIAM A.
SANKEY, Executor of, and my husband, WILLIAM A. SANKEY and MELLON BANK,
N.A., of Mechanicsburg, Pennsylvania, as Trustees under this my Last Will and Testament.
In the event my said husband cannot act or continue to act as Executor for any reason, I
nominate and appoint MELLON BANK, N.A., Executor of this, my Last Will and
Testament. In the event my husband cannot act or continue to act as Trustee for any
reason, I nominate and appoint MELLON BANK, N.A., to serve as the sole Trustee. No
fiduciary acting hereunder shall be required to post bond or enter security in any
jurisdiction.
IN WITNESS WHEREOF I have hereunto set my hand and seal this
day of [}/es C (~.~ ~"
~ C ~ , A.D. 2001.
'O'~LIZ ~A;~B, ETH i. SA~E¥ ~
(SEAL)
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, in her presence and
in the presence of each other, have hereunto subscribed our names as witnesses.
Register of Wills of Cumberland County, Pennsylvania
RENUNCIATION
INRE:
ESTATE OF ELIZABETH J. SANKEY,
DECEASED
No.
The undersigned, a duly authorized individual on behalf of Mellon Bank, N.A., named
as a Co-Trustee in Article EIGHTH of the Decedent's Last Will and Testament dated
November 6, 2001, hereby renounces its right to serve as a Co-Trustee and respectfully
requests that the remaining Trustee serve as the sole Trustee.
Witness my hand this
ATTEST:
SWORN TO AND SUBSCRIBED
B~fore~ /~;:~ day of
,2004.
Notary Public
day of August, 2004.
MELLON BANK, N.A.
BY: l?gl'A'~[ ~ ~
Title:
My Commission expires:
COURT OF COMMON PLEAS OF CUMBERLAND., PA '
ORPHANS' COURT DIVISION
FIRST AND FINAL ACCOUNTING OF
William A. Sankey, Executor
For
Date of Death:
Date of Appointment:
Accounting for the Period:
Estate of Elizabeth J. Sankey ~ certi;~ ~:~,~ i~ :~ ~:~-, ,,,:~,
2004 ~
January 11,
Februa~ 06, 2004
Janua~ 11, 2004 to
Purpose of Account: The above fiduciary offers this account to acquaint interested parties with the
transactions that have occurred during his/her administration.
It is important that the account be carefully examined.
Requests for additional information, or questions, or objections,
can be discussed with:
Richard J. Embery, Esquire
300 Huntingdon Pike
Rockledge, PA 19046
Signatures:
Estate of Elizabeth J. Sankey
Summary of Account
Principal
Receipts
$ 462,679.31
Less Disbursements:
Funeral Expenses
Administrative Expenses
Fees & Commissions
Principal Balance On Hand
Income
Receipts
Income Balance on Hand
11,497.28
8.00
9,966.58
211471.86
441,207.45
4,253.43
4,253.43
Combined Balance on Hand
$ 445,460.88
Page 1 (1)
Estate of Elizabeth J. Sankey
Receipts of Principal
FACE
Cash and Cash Equivalents
citizens Bank
Acct. #6140721342
Interest to Date of Death
Citizens Bank
Acct. ~6140698294
Interest to Date of Death
citizens Bank
Acct.# 6140709954
Interest to Date of Death
Citizens Bank
Acct. #6140724945
Interest to Date of Death
citizens Bank
Acct. #6140719461
Interest to Date of Death
M&T Bank-Certificate
#31003914503238
Interest to Date of Death
Oppenheimer Money Market Fund
Wachovia Bank
Cert. #247412051816925
Interest to Date of Death
Total Cash and Cash Equivalents
Inventory Value
01/11/2004
$ 13,161.87
3.55
24,390.31
51.03
14,042.91
26.90
19,479.36
36.81
17,539.77
19.45
15,140.76
37.46
0.20
41,088.34
42.84
145,061.56
Page 1 (2)
Receipts of Principal (Continued)
No. of
Shares
2,000
1,600
600
1,000
1,000
1,000
50O
Par
Value
20,000
25,000
25,000
Stocks
Bellsouth Corp.
Exxon Mobil Corp.
Green Mountain Power Corp.
Progress Energy Inc.
Teco Energy Inc.
U S Steel Corp.
Verizon Corp Backed TR Ctf
7.625%
Total Stocks
Bonds, Debentures & T-Bills
Carlynton PA S/D GO NR/AAA FSA
REG 4.00% DUE 10/1/2007
Citigroup Inc. 5% due 3/6/2007
General Electric Cap Corp. 5%
due 2/15/2007
Total Bonds, Debentures & T-Bills
Total Receipts of Principal
Inventory Value
01/11/2004
58,415.00
64,808.00
11,452.50
44,832.50
14,765.00
35,020.00
13,815.00
$
Inventory Value
01111/2004
21,075.00
26,692.50
26,742.25
243,108.00
74,509.75
$ 462,679.31
Page 2 (3)
Estate of Elizabeth J. Sankey
Disbursements of Principal
Date Paid
01/14/2004
01 / 14/2004
01/21/2004
03/13/2004
03/02/2004
06/01/2004
Funeral Expenses
Old Village Restaurant
Luncheon
Total Old Village Restaurant
Parthemore Funeral Home
Funeral services
Total Parthemore Funeral Home
Whitemarsh Memorial Park
Interment
Granite Memorial
Total Whitemarsh Memorial Park
Total Funeral Expenses
Administration Expenses
Wachovia Bank
Checkbook charge
Total Wachovia Bank
Total Administration Expenses
Fees and Commissions
Embery, Outterson & Fuges
Services
Amount Paid
158.56
158.56
7,919.72
7,919.72
$ 1,120.00
2,299.00
$ 3,419.00
$ 11,497.28
8,00
8.00
8.0o
9,250.00
Page I (4)
Disbursements of Principal (Continued)
Date Paid
Amount Paid
06/01/2004
Fees and Commissions
Administrative costs:
Probate fee $383.00
Advertising 307.58
Notary fees 7.00
Tax letter 10.00
Telephone 9.00
Total Embery, Outterson & Fuges
Total Fees and Commissions
Total Disbursements of Principal
716.58
9,966.58
9,966.58
$ 2~,471.86
Page 2 (5)
Estate of Elizabeth J. Sankey
Receipts of Income
Income Collected
Bellsouth Corp.
02/02/2004 Dividend on 2,000 Shares
05/03/2004 Dividend on 2,000 Shares
Carlynton PA S/D GO NR/AAA FSA
REG 4.00% DUE 10/1/2007
04/01/2004 Interest on 20,000 Par
Citizens Bank
Acct.#6140721342
05/07/2004 Interest
Less accrued portion
Citizens Bank
Acct.#6140698294
05/07/2004 Interest to closin9
Less accrued portion
Citizens Bank
Acct.# 6140709954
05/07/2004 Interest to closin9
Less accrued portion
Citizens Bank
Acct. #6140724945
05/07/2004 Interest to closing
Less accrued portion
$ 500.00
500.00
$ 400.00
$ 53.10
(3.55)
$ 146.31
(51.03)
$ 149.24
(26.90)
$ 107.90
(36.81)
1,000.00
400.00
49.55
95.28
122.34
71.09
Page 1 (6)
Receipts of Income (Continued)
Citizens Bank
Acct. #6140719461
05/07/2004 Interest to closing
Less accrued portion
General Electric Cap Corp. 5% due
2/15/2007
02/17/2004 Interest on 25,000 Par
Green Mountain Power Corp.
03/31/2004 Dividend on 500 Shares
M&T Bank-Certificate
#31003914503238
01/31/2004 Interest to closing
Less accrued portion
Oppenheimer Money Market Fund
02/20/2004 Interest
03/19/2004 Interest
04/16/2004 Interest
05/21/2004 Interest
Progress Energy Inc.
02/02/2004 Dividend on 1,000 Shares
05/03/2004 Dividend on 1,000 Shares
Teco Energy Inc.
02/17/2004 Dividend on 1,000 Shares
05/17/2004 Dividend on 1,000 Shares
172.12
(19.45)
625.00
110.00
64.80
(37.46)
0.04
0.12
0.04
0.05
575.00
575.00
190.00
190.00
152.67
625.00
110.00
27.34
0.25
1,150.00
380.00
Page 2 (7)
Receipts of Income (Continued)
Wachovia Bank
Ce~.#247412051816925
02/20/2004 Interest to closing
Less accrued portion
Wachovia Bank
Estate Savings Acct.
05/28/2004 Interest
Total IncOme Received
$ 104.46
(42.84)
$ 8.29
61.62
8.29
4,253.43
Page 3 (8)
ELIZABETH J. SANKEY
Schedule of Distribution
Balance for Distribution:
Awarded as follows:
To:
William A. Sankey, Trustee
Residual Trust U/W of Elizabeth J. Sankey
Entire Residue-Consisting of: Cash
2,000 shs. BellSouth Corp.
1,600 shs. Exxon Mobil Corp.
500 shs. Green Mountain Power
1,000 shs. Progress Energy Inc.
1,000 shs. Teco Energy Inc.
1,000 shs. U.S. Steel Corp.
500 shs.
$20,000
$25,000
$25,000
$127,843.13
58,415.00
64,808.00
11,452.50
44,832.50
14,765.00
35,020.00
13,815.00
Verizon Corp Backed TR Ctf 7.625%
Carlynton PA S/D GO NPJAAA FSA
REG 4.00% Bd. due 10/1/2007 21,075.00
Citigroup Inc. 5% Bd due 3/6/207 26,692.50
General Electric Cap Corp. 5% Bd.
Due 2/15/2007 26,742.25
$445,460.88
$445,460.88
WILLIAM A.SANKEY /~/
(SEAL)
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF MONTGOMERY:
WILLIAM A. SANKEY, being duly sworn according to law deposes and says that the account as
stated is true and correct.
WILLIAM A. SANKEY
(SEAL)
Sworn to and Subscribed
before me this /'~' ~
dayof ~(4~-f~-u/i ,2004.
I, the undersigned, being one of the parties in interest in the ESTATE OF
ELIZABETH J. SANKEY, Deceased, hereby certify that I have examined the foregoing Account
of William A. Sankey, Executor, and find the same correct both as to the charges and discharges
therein. I hereby acknowledge the transfer of funds to the testamentary trust under the Will of the
late Elizabeth J. Sankey dated November 6, 2001 as shown by said Account and hereby release
and discharge the said William A. Sankey, Executor from any and all liability and from any and
all further accounting in Court or elsewhere.
Soc. Sec. No.
COUNTY OFtZ~,-_.la-~.t/~-~4 :
On the ~ t~day of~,ltx~.-, 2004, personally appeared before me, a Notary
PublicfortheStateof'-~'~--~x,~,;v~ , residing in the City Of ~-"~x? X-~,~t_
ELIZABETH WHITLOCK, who acknowledged the foregoing release to be her act and deed and
desired the same to be recorded as such.
Not~ubli~
NOTARIAL SEAL
LOUIS J. LORE, Notary Public
Camp Hill Boro, Cumberland Count
My Commission Expires April 14, 2007
I, the undersigned, being one of the parties in interest in the ESTATE OF
ELIZABETH J. SANKEY, Deceased, hereby certify that I have examined the foregoing Account of
William A. Sankey, Executor, and find the same correct both as to the charges and discharges
therein. I hereby acknowledge the transfer of funds to the testamentary trust under the Will of the
late Elizabeth J. Sankey dated November 6, 2001 as shown by said Account and hereby release and
discharge the said William A. Sankey, Executor from any and all liability and from any Nd all
further accounting in Court or elsewhere.
WILLIAM K. WHITLOCK, JR.
(SEAL)
Soc. Sec. No. I$~' ,f'$' 3 ¥12
Wimesses:
coumv
On the 2-1 *~-ay of ~-~,~004, personally appeared before me, a Notary
Public for the State of~/~z~ . residing in the City of ~,f~/~ ~Z.~' ,
WILLIAM K. WHITL6CK, JR., who acknowledged the foregoing release to be his act and deed
and desired the same to be recorded as such.
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal ]
Viola Roe~e, Notary Public /
ML Holly Springs Bom, Cumbedand County [
My Commisslc~ Expires Nov, 21, 2007 J
Member, Pennsylvania Association Of Notaries
Notary Public
~.r~,'
I, the undersigned, being one of the parties in interest in the ESTATE OF
ELIZABETH J. SANKEY, Deceased, hereby certify that I have examined the foregoing Account of
William A. Sankey, Executor, and find the same correct both as to the charges and discharges
therein. I hereby acknowledge the t~ansfer of funds to the testamentary trust under the Will of the
late Elizabeth J. Sankey dated November 6, 2001 as shown by said Account and hereby release and
discharge the said William A. Sankey, Executor from any and all liability and from any and all
further accounting in Court or elsewhere.
STATE OF ~l~q~vc.,~ct
COUNTY OF (_'v,~9~c~\e~ ~c\
ROBERT H. WHITLOCK
(SEAL)
Soc. Sec.
On the b3c-X day of "xl,) ~ - ,2004, personally~appeared before me, a Notary
Public for the State of ~)¢~ , residing in the City of ~ ~q9 I&~\ ,
ROBERT H. WHITLOCK, who acknowledged the foregoing release to be his act and deed and
desired the same to be recorded as such.
J (. lotar k jic
CG~ONWF...ALTH Or' PENNeYLVANIA
NOTARIAL SEAL ]
KENNETH L. FRY JR., Notary Publ{c ]
Camp Hill Boro, Cumberland Coumy ]
I, the undersigned, being one of the parties in interest in the ESTATE OF
ELIZABETH J. SANKEY, Deceased, hereby certify that I have examined the foregoing Account
of William A. Sankey, Executor, and find the same correct both as to the charges and discharges
therein. I hereby acknowledge the transfer of funds to the testamentary trust under the Will of the
late Elizabeth J. Sankey dated November 6, 2001 as shown by said Account and hereby release
and discharge the said William A. Sankey, Executor from any and all liability and from any and
all further accounting in Court or elsewhere.
sod B. WmTLOC :
Soc. Sec. No. C.C
Wimesses:
STATE OF
On the '2~L~(V~day of ?X~e~q 2004, personally appeared before me, a Notary
Public for the State o~,\x~ a~i~, residing in the City of~, ~\¼ 57 c ~ _x-~_ , JOHN
B. WHITLOCK, JR., who ac~noWledged the foregoing release to be his a~c and deed and desired
the same to be recorded as such.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
Consent
I, Elizabeth Whitlock, being the Testator's daughter and the contingent residual
remainderman of the residuary trust under Item FOURTH of the Will of Elizabeth J. Sankey,
Deceased, hereby consent to the removal of Mellon Bank, N.A. as Co-Trustee and the
appointment of William A. Sankey as sole Trustee.
ELIZ)ABETH WHITLOCK
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
Consent
I, William K. Whitlock, Jr. being the Testator's grandson and the contingent
remainderman under Item FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby
consent to the removal of Mellon Bank, N.A. as Co-Trustee and the appointment of William A.
Sankey as sole Trustee.
WILLIAM K. WHITLOCK, JR.
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DWISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
Consent
I, Robert H. Whitlock, being the Testator's grandson and the contingent remainderman
under Item FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby consent to the
removal of Mellon Bank, N.A. as Co-Trustee and the appointment of William A. Sankey as sole
Trustee.
ROBERT H. W~I~TLOCK
COMM OF m
COUNTY OF CUMB,I'~
SWOFtN BEFORE ME
OOMMONWEALTH Oi" PENNSYLVANIA
i": NOTARIAL SEAL
KENNETH L. FRY JR., Notanj Public
Camp Hill Boro, Cumberland County
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DWISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
Consent
I, John B. Whitlock, being the Testator's grandson and the contingent remainderman
under Item FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby consent to the
removal of Mellon Bank, N.A. as Co-Trustee and the appointment of William A. Sankey as sole
Trustee.
COMMONWEALTH OF PENNSYLVANIA '~ SS
COI~NTY OF CUMBERLAND ..! :
me, a ~tary public, this 2L~''~
of
COMMONWEALTH OF PENNSYLVANI^
NOTARIAL SEAL
SUZANNE M. MYERS. NoIapj
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
CONSENT TO SERVE AS A TRUSTEE
William A. Sankey hereby consents to serve as sole Trustee of the residuary trust under
the Will of Elizabeth J. Sankey, Deceased.
Dated: 7> ~-! - W/7/
WILLIAM A. SANKEY ~'
' OCT '1 1 2004
1N THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. I I~ of 2004
Estate of ELIZABETH J. SANKEY, Deceased
. ~ DECREE
t
Now, ,2004, upon consideration of the annexed Petition, it is
hereby ORDERED and DECREED that WILLIAM A. SANKEY is appointed sole Trustee &the
residuary trust under the Will of Elizabeth J. Sankey, Deceased.
BUREAU OF TNDZVZDUAL TAXES
TNHERTTAHCE TAX DTVTSTON
DEPT. Z80601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
RE¥-15¢? EX AFP (D1-OS)
RICHARD J EMBERY ESQ
EMBERY ETAL
500 HUNTINGDON PIKE
ROCKLEDGE PA 190q6
DATE 09-20-200q
ESTATE OF SANKEY
DATE OF DEATH 01-11-200~
FILE NUMBER 21 0~-0115
COUNTY CUMBERLAND
ACN 101
Amoun'l: Remi'l:'l:ed
ELIZABETH J
MAKE CHECK PAYABLE AND REHIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~ RETAZN LONER PORTION FOR YOUR RECO.I~_.~.
DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT ..:BP*TAX
r
ESTATE OF SANKEY ELIZABETH J FILE NO. 21 Ofi-Oll$
TAX RETURN ~/AS: (X) ACCEPTED AS FILED ( ) CHANG~-D
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON.' ORTGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~nership ]:n~eres~ (Schedule C) ($)
q. Mor:~gagas/No~:es Receivable (Schedule D) (q)
5. Cash/Bank Deposi~cs/Misc. Personal Proper~y (Schedule E)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ada. Cos~s/Misc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabili:~ias/Liens (Schedule T) (10)
11.
12.
15.
1~.
NOTE:
.00
lq5z061.56
.00
10z612.1~
21,~71.86
.00 ~OTE: ~b insure proper
~:~credi~ ~O-"~our account,
~:~subm~ ~he upper portion
.00 of ~his fora wi~h your
~ax payment.
(B) q75,291.q5
21.q71.86
q51,819.59
.00
To,al Deductions (11)
Ne~ Value of Tax Re~urn (12)
Charitable/governmental Bequests; Non-elec~ed 9115 Trusts (Schedule J) (15)
Ne~ Value of Es*a~e Sub,ac* ~o Tax (lq)
If an assesseent was issued previously, lines 14, 15 and/or 16,
reflect figures that include the total of ALL returns assessed to date.
.00
q51,819.59
.00
.00
17, 18 and 19 t~'i11
ASSESSMENT OF TAX:
15. Amoun~ of Line lq a~ Spousal ra~a
16. Amoun~ of Line lq *axable a~ Lineal/Class A ra~a
17. Amoun~ of Line lq a~ Sibling ra~m
18. Amoun~ of Line Zq ~axable a~ Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECE/PT DISCOUNT (+)
DATE NUNBER /NTEREST/PEN PAID (-)
(~s) q51,819.59 x O0 =
(16) .00 x Oq5=
(17) . O0 x 12 =
(18) .00 x 15 =
(19)=
ZF PAID AFTER DATE /NDZCATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
AMOUNT PAID
TOTAL TAX CREDIT I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.°°I
.00
.00
.00
( ZF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS REQUIRED. ~'/~
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)~ YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
Estates of decadents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) banaficiaries of the decedent after the expiration of any estatm for
life or for years, tha Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CA):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Saction 21~0 of the Inheritance and Estate Tax Actj Act Z3 of ZOO0. (72 P.S.
Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REGISTER OF N/ELS, 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-1313). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling tha special Zq-hour
answering sarvica for forms ordering: 1-800-362-2050; sarvicas for taxpayers with special hearing and / or
speaking needs: 1-800-~q7-3020 (TT only).
Any party in interest not satisfied with the appralsemantj allowance, or disallowance of deductions, or assessment
of tax (including discount or interast) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--mritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appaal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page 5 of tha booklet "Instructions for Inheritance Tax Return for a Rasident
Decedent" (REV-IS01) for an explanation of administratively correctabla errors.
If any tax due is paid within three (5) calendar months after tho decedent's death, a five percent (5Z) discount of
the tax paid is aZlomed.
The 15X tax amnesty non-participation penalty is computed an the total of tha tax and interast assassed, and not
paid bafora January 18, 1996, the first day after tha end of tha tax amnasty pariod. This non-participation
penalty is appealable in the same mannar and in tha the same tiaa pariod as you would appaal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged baginning with first day of delinquency, or nine (9) months and one (1) day from tha date of
death, to tha date of payment. Taxes which became delinquent before January 1, 1982 bear intarest at the rate of
six [62) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquant on and after
January 1, 1982 mill bear interest at a rate which will vary from calandar year to calendar year aith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000518 1'i~'8-1991 IiX .0fl0301 ~ 9X .O00Zq7
1983 162 .000q38 1992 92 .0002i7 2002 62 .00016q
198q IIZ .000301 1993-199~ 72 .000192 2003 52 .000137
1985 132 .000356 1995-1998 92 .0002q7 200~ qZ .000110
1986 lOX .O00Z7q 1999 72 .000192
1987 iOZ .O00Z7q ZOO0 7Z .000192
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINtiUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill raflect 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.
5T A TUS REPORT UNDER RULE 6.12
Name of Decedent: Elizabeth J. Sankey
Date of Death: January 11, 2004
File Number:
21 04 113
Pursuant to Rule 6.12 of the Supreme Court Orphans'. Court Rules, I report the following with respect to the
completion of the administration of the above.captioned estate:
1. State whether administration of the estate is complete:
Yes~ No_
2. If the answer is No, state when the personal representative reasonable believes that the administration will
be complete:
3. If the answer to No. 1 is Yes, State the following:
a. Did the personal rppresentative file a final account with the Court?
Yes _ No..L
b. The separate Orphans' Court No. (If any) for the account is:
c. Did the personal representative state an account informally to the parties in interest?
~~ ~- .
d. Did the personal representatives file receipts, releases, joinders or approvals of formal or informal
accounts with the Clerk of the Orphans' Court? Yes _ No 1L-
Date~.;:) March 17, 2005
C'')
"',',/":',1
Rock1edge, IA 19046
Telephone: (215 I 663-9005
Personal Representative
x Counsel for Personal Representative
~)
r
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
a/ - o y- oii3
No. -~
Estate of ELIZABETH J. SANKEY, Deceased
PETITION
The Petition of Richard J. Embery and Elizabeth S. Whitlock, Executors of the Will of
William A. Sankey, deceased Trustee under the Will of Elizabeth J. Sankey, Deceased,
respectfiilly states that:
1. Elizabeth J. Sankey died on January 11, 2004, a resident of Cumberland County,
Pennsylvania, leaving a Will dated November 6, 2001, a true and correct copy of
which is attached hereto as Exhibit "A".
2. By Item FOURTH of her Will, Testatrix directed that her residuary estate
be held in trust and that the income be paid to her husband, William A.
Sankey for his lifetime, upon his death she further directed Two Hundred
Twenty-five Thousand ($225,000.00) dollars to her grandson, William K.
Whitlock, Jr., Fifty Thousand ($50,000.00) Dollars to grandson, Robert
H. Whitlock, Fifty Thousand ($50,000.00) Dollars to grandson, John B.
Whitlock and the balance to her daughter, Elizabeth S. Whitlock, income
for life and a limited right to principal.
By Item EIGHTH of her Will, Testatrix appointed William A. Sankey and Mellon
Bank, N.A. as Co-Trustees of the residuary trust. However on October 15, 2004
William A. Sankey was appointed as sole trustee and no successor trustee is
provided for in the Decree, a copy of which is attached hereto as Exhibit "B".
4. This Petition is filed because the said William A. Sankey died on January 25,
2009.
5. The current statement of the trust account shows a balance of principal
of $421,834.79 as of January 31, 2009.
6. The parties in interest are as follows:
Elizabeth S. Whitlock Daughter Life Tenant
5008 Kylock Road
Mechanicsburg, PA 17055
William K. Whitlock, Jr. Grandson $225,000.00 Legacy
2640 Enola Road
Cazlisle, PA 17015
Robert H. Whitlock Grandson $50,000.00 Legacy
5017 Wood Box Lane
Mechanicsburg, PA 17055
John B. Whitlock Grandson $50,000.00 Legacy
409 S. Baltimore Avenue
Mount Holly Springs, PA 17065
7. The consents of all of the above parties in interest who aze sui juris to this Petition
are attached hereto as Exhibit "C".
8. The proposed substituted Trustees are Richazd J. Embery and Elizabeth S.
Whitlock, Pennsylvania residents. The consent of the proposed Trustees aze
attached hereto as Exhibit "D"
9. Because there is no Trustee now living to administer the assets of this Trust it is
necessary that this Court appoint a new Trustee.
WHEREFORE, Petitioners respectfully request this Court to appoint Richazd J. Embery
and Elizabeth S. Whitlock as substituted Trustees of the residuary trust under the Will of
Elizabeth J. Sankey, Deceased.
,~
" e Will of
William A. Sankey, Deceased Trustee
`_~~ ~1 •t `6R f~
Elizabeth S. Whitlock, Executor of the Will of
William A. Sankey, Deceased Trustee
I, Richard J. Embery, verify that I am the Petitioner in the within petition, and that the
facts contained in the foregoing petition are true and correct to the best of my lmowledge,
information and belief; and that this verification is subject to the penalties of I8 Pa. C.S.A.
§4904 relative to unsworn falsification to authorities.
mbe
Petitioner
Dated: ~ O/pQ
I, Elizabeth S. Whitlock, verify that I am the Petitioner in the within petition, and that the
facts contained in the foregoing petition are true and correct to the best of my knowledge,
information and belief; and that this verification is subject to the penalties of 18 Pa. C.S.A.
§4904 relative to unsworn falsification to authorities.
Elizab~th S. Whitlock
Petitioner
Dated: 3' ~()' UQ~
BE IT REMEMBERED, that I, ELIZABETH J. SANKEY, of Mechanicsburg,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my last Will and Testament, hereby
revoking and making void all former wills by me at any time made.
FIRST: I order and direct that all my just debts and funeral expenses shall be paid
as soon as conveniently may be after my decease.
SECOND: I give, devise and bequeath all of my personal effects, including
household furniture and furnishings, and any car I may own at the time of my decease, to
my husband, WILLIAM A. SANKEY; and if deceased then to my daughter, ELIZABETH
S. WHITLOC&
THIRD: If my husband, WILLIAM A. SANKEY, survives me, I direct that my
Trustees, hereinafter named, hold, IN TRUST, an amount free of all taxes equal to the
maximum marital deduction allowable to my estate for Federal estate tax purposes,
reduced by an amount, if any, needed to increase my taxable estate to the largest amount
that after allowing for the applicable credit amount and any other credits available to my
estate, will result in no Federal estate tax, to keep it invested and to make distribution as
follows:
1. To pay my husband, the net income thereon.
2. As much of the principal as my Trustees may from time to time
think desirable for his welfare comfort or support shall be paid to
him.
3. Upon the death of my husband any remaining principal and income
accumulated. thereon shall be paid to such one or more persons or
organizations, including his estate, on such terms as he may appoint
by his will specifically referring to this power of appointment,
4. In the evrnt my husband does not exhaust his power of
appointment under the preceding paragraph, on his death, then the
balance of the unappointment principal and any income
accumulated thereon shall be added to my residuary trust,
FOURTH: All the rest, residue and remainder of my estate, real, personal and
mixed, of whatsoever kind and wheresoever situate, I give, devise and bequeath to my
Trustce, in Trust for my husband, WILLIAM A. SANKEY, to keep it invested and to
distribute the net income therefrom and the principal itself as follows:
1. To pay my said husband the net income thereon.
2. To pay to or apply for the benefit of my said husband, as much of
the prindpal as my trustee deems advisable for his health and
medical, drntal, hospital and nursing expenses and exprnses of
invalidism.
3. Upon the death of my said husband the Trust shall terminate and
the principal and any income accumulated thereon shall be
distributed as follows:
A. I give and bequeath the sum of TWO HUNDRED
TWENTY FIVE THOUSAND (sz2s,ooo.oo) DOLLARS to
my grandson, WILLIAM K. wHITLOCK, JR
B. I give and bequeath the sum of FIFTY THOUSAND
(550,000.00) DOLLARS to my grandson, ROBERT H.
WHITLOCK.
C. I give and bequeath the sum of FIFTY THOUSAND
(550,000.00) DOLLARS to my grandson, JOHN B.
WHITLOCK.
D. The balance of the principal to my trustees for my daughter,
ELIZABETH S. WHITLOCK
1. To pay the net income to my said daughter.
2. The Trustee may apply the net inwme of the Trust
established herein for the support of ELIZABETH S.
WHITLOCK, should she, by reason of age, illness or
any other cause, in the opinion of the Trustee, be
incapable of disbursing said income.
3. The Trustee is authorized, in its absolute discretion,
to use principal for the health, maintenance and
support of ELIZABETH S. WHITLOCK, provided,
however, that. in determining whether to use
principal pursuant thereto, the Trustee shall consider
the funds available to ELIZABETH S. WHITLOCK.
4. Upon the death of my said daughter the trust shall
terminate and the principal and any income
accumulated thereon shall be distributed to my
grandson, WILLIAM & WHITLOCIf, JR., my
grandson, ROBERT H. WHITLOCK, and my
grandson, JOHN B. WHITLOCK, equally, shaze and
share alike, the issue of any who xnay be deceased to
take the shaze his or her pazent would have taken if
living.
5. To apply income of principal to which any beneficiary
is entitled directly for his or her maintenance and
support should they deem such beneficiary incapable
of receiving the same by reason of age, illness or any
infirmity or incapacity, or to pay the same to such
person as they select to disburse it, whose receipt shall
be a complete acquittance therefor, without the
intervention of any guardian,
FIFTH: No interest of any beneficiary under this Will or any codicil hereto shall
be subject to anticipation or voluntary alienation, and the personal receipt of such
beneficiary shall be the sufficient and only discharge of my Executor and Trustce unless
otherwise provided herein.
SIXTH; I authorize my Executrix and Trustce to retain and to invest in all forms
of real and personal property, regardless of any limitations imposed by law on investments
by executors or any principle of law concerning investment diversification.
SEVENTH; All Federal Estate, State Inheritance Tax and other death taxes
payable because of my death, with respect to the property foraung my gross estate passing
under this will, including any interest or penalty imposed in connection with such tax,
shall be paid from my residuary estate, before its division into shares, in the same manner
as an administrative expense.
EIGHTH: I nominate, constitute and appoint my husband, WILLIAM A.
SANKEY, Executor of, and my husband, WILLIAM A. SANKEY and MFi.i ON BANG,
N.A., of Mechanicsburg, Pennsylvania, as Trustees under this my Last Will and Testament.
In the event my said husband cannot act or continue to act as Executor for any reason, I
nominate and appoint MELLON BANK, N.A.,.Executor of this, my Last Will and
Testament. In the event my husband cannot act or continue to act as Trustee for any
reason, I nominate and appoint MELLON BANK, N.A., to serve as the sole Trustee. No
fiduciary acting hereunder shall be required to post bond or, enter security is any
jurisdiction.
1N WITNESS WHEREOF I have hereunto set my hand and seal this
i
~_day of n~~ t1 ~_ t'~1 ('S ~ {~ A.D. 2001.
,~'
µELI7.TH J. s N
Signed, Scaled, 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, in her presence and
in the presence of each other, have hereunto subscribed our names as witnesses.
~m~d ~ ~~
__.~_
EXHIBIT "B"
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. of 2004
Estate of ELIZABETH J. SANKEY, Deceased
DECREE
Now, O (,~' I_ j , 2004, tgwn consideration of the annexed Petition, it is
hereby ORDERED and DECREED that WII,LIAM A. SANKEY is appointed sole Trustee of the
residuary trust under the Will of Elizabeth J. Sankey, Deceased.
,.
A TRUE COPY FROM RECORD
In Testimony wharof, 1 hereunto
set my hand and the seal
of.s~id Court at Carlisle, PA
This av nf!!r-l-~tL...~n R"t~
EXHIBIT "C„
JOINDER AND CONSENT
I, William K. Whitlock, Jr. being the Testator's grandson and the legacy beneficiary
under Item FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby consent to the
appointment of Richard J. Embery and Elizabeth S. Whitlock as substitute Trustee.
WILLIAM K. WHITLOCK, JR~~ ~^' ~y
JOINDER AND CONSENT
I, Robert H. Whitlock, being the Testator's grandson and the legacy beneficiary under
Item FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby consent to the appointment
of Richard J. Embery and Elizabeth S. Whitlock as substitute Trustee.
~~ti ~~
ROBERT H. TTLOCK
JOINDER AND CONSENT
I, John B. Whitlock, being the Testator's grandson and the legacy beneficiary under Item
FOURTH of the Will of Elizabeth J. Sankey, Deceased, hereby consent to the appointment of
Richazd J. Embery and Elizabeth S. Whitlock as substitute Trustee.
JO B. WHTTLOCK
EXHIBIT "D"
CONSENT TO SERVE AS A TRUSTEE
Richard J. Embery hereby consents to serve as substituted Trustee of the residuary trust
under the Will of Elizabeth J. Sankey, Deceased.
CONSENT TO SERVE AS A TRUSTEE
Elizabeth S. Whitlock hereby consents to serve as substituted Trustee of the residuary
trust under the Will of Elizabeth J. Sankey, Deceased.
Dated:_~J_~U' ~ i~ ~~_'r.11.~5.~,1 ~^ ~-`SC,J
ELIZ ETH S. WHTTLOCK
~,pR 3 0 20~8~
~,
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLANIA
ORPHANS' COURT DIVISION
No. e
Estate of ELIZABETH J. SANKEY, Deceased
PETITION FOR APPOINTMENT OF TRUSTEE
IN ACCORDANCE WITH 20 Pa. C.S.A. §7101
DECREE
Now, V~ t z ~ , 2009, upon consideration of the annexed Petition, it is
hereby ORDERED and SCREED that Richard J. Embery and Elizabeth S. Whitlock are
appointed substituted Trustees of the residuary trust under the Will of Elizabeth J. Sankey,
Deceased.
~'~~
1 ~ - ~ ~
d ~ C:~ t,.
J.
,,
_, ..
G
~.
~-:
In Re: ELIZABETH J SANKEY
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
N0.21-04-0113
CERTIFICATE OF SERVICE OF ORDER
ORDER DATE: OS-06-09
JUDGE'S INITIALS:
TIME STAMP DATE: OS-06-09
IN RE: DECREE
SERVICE TO: EMBERY OUTTERSON AND FUGES PC
METHOD OF MAILING:
® USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED: 05/06/09
ENVELOPES PROVIDED BY:
® PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
SERVICE TO:
METHOD OF MAILING:
^ USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED:
ENVELOPES PROVIDED BY:
^ PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
Depu
Clerk of Orphans' Court