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HomeMy WebLinkAbout02-0176 IN THE COURT OF COMMON PLEAS OF CUMBERLAND ORPHANS' COURT DIVISIONCOUNTY' PENNSYLVANIA 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT RELEASE AND REFUNDING AGREEMENT I, Harry J. Rubin, Trustee of the trust under Article 4 (d) of the Will, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date ~ / 1104893.1 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT RELEASE AND REFUNDING AGREEMENT I, Harry J. Rubin, Trustee of the trust under Article 4 (c) of the Will, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from al/claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date__ ~/~.~na~.~r_~y ~ w ess: 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER WILL OF : NO. 2002-00176 EILEEN K. LASDAY, : DECEASED, : DECLINATION OF APPOINTMENT AS TESTAMENTARY CO-TRUSTEE TO THE HONORABLE ILrDGES OF THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA Thc undersigned, a duly authorized individual on behalf of Mellon Bank, N.A., named as Testamentary Co-Trustee over those certain trusts established under Article 4 of the Decedent's Last Will dated November I, 2001, hereby declines its right to administer said Trusts. Witness my hand this ) ~ ~?~'~ ~>' c3~.;~ ' day of [toy, ember, 20037. ? ATTEST: MELLON BANK, N.A. 'tie: ~:d~~- Title: SCOTT S ...... Lt. FIRST VICE PRESIDENT SWORN TO AND SUBSCRIBED Be~s j~ day of Maureen A. Reynolds, Nota~ Pub ic I Philadelphia, Philadelphia CounW My Commission Expires Mar. 29, 2004 ~ Member, Pennsylvania Association o~ Notaries 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT RELEASE AND REFUNDING AGREEMENT I, Frances Marie Fencel, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date /~/ ~ utah,~ Witness:  Frances Marie Fencel 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Frances Marie Fencel, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K: Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the balance of all jewelry not specifically bequeathed in the Will and Codicil dated November 1, 2001, and referred to in Article 1 of the Will and Article 1, subparagraph viii of the Codicil. I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. ~ f~_.Lendj~g to be legally bound hereby, ~5~, ~<, 2oo2. ~ hereunto set my hand and seal this ~ day of i,~ A/N. Frances Marie Fencel 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND REI JEASE We, Frances Marie Fencel and Brian Eugene Morris, beneficiaries of tangible persona/ property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that we have received from Harry J. Rubin, Executor. all of the tangible personal property not specifically bequeathed in the Will and referred to in'Article 2 of the Will dated November 1, 2001. We hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. We hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. -- Intending, to he.legally bound hereby, we hereunto set of ~'t~ ~'~,'~002. our hands and seals this ~_~L~ day Witness: Frances Marie Fencel -- '~g~orris (SEAL) 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED _RECEIPT AND RELEASE I, Brian Eugene Morris, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following item of tangible personal property: Description Ruby and diamond ring set in rose gold I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a role of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate.  nding to be legally bound hereby, I hereunto set my hand and seal this/~E~ day of , 2002. 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 21-02-00! 76 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT, RELEASE AND REFUNDING AGREEMENT I, Harry J. Rubin, Trustee of the trust under Article 4 (d) of the Will, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date Witness: Ha~J. ub' T stee 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DWISION 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT, RELEASE AND REFUNDING AGREEMENT I, Harry J. Rubin, Trustee of the trust under Article 4 (c) of the Will, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date ~[P~'~t~-~,--J_- ~)t5) ff Witness: 15 .., ~u~, , ~!~ _~_ 1104893,1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION TRUST UNDER WILL OF : NO. 2002~00176 EILEEN K. LASDAY, : DECEASED, : DECLINATION OF APPOINTMENT AS TESTAMENTARY CO-TRUSTEE TO THE HONORABLE JUDGES OF THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA Thc undersigned, a duly authorized individual on behalf of Mellon Bank, N.A., named as Testamentary Co-Trustee over those certain trusts established under Article 4 of the Decedent's Last Will dated November 1, 2001, hereby declines its fight to administer said Trusts. / Witness my hand this/~ ~ ~-0~ ~ ~r _df~7i, day of De,~mvber, 200~ ? ATTEST: MELLON BANK, N.A. · : ~ ' . Title: SCOTT S. FIRST VICE PRESIDENT SWORN TO AND SUBSCRIBED /~7~ day of Notary Public Notarial Seal Maureen A, Reynolds, Notary Public Philadelphia, Philadelphia County My Commission Expires Mar. 29, 2004 Member, Pennsylvania Association ot Notaries IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANSI COURT DIVISION 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT, RELEASE AND REFUNDING AGREEMENT I, Frances Marie Fencel, a beneficiary of the estate of Eileen K. Lasday, deceased, having reviewed the first and final account presented to me by Harry J. Rubin, executor, and hereby state as follows: 1. I have received from the executor all property, in kind and cash, which is to be distributed to me in full satisfaction of my entire interest in the estate. 2. I approve the transactions shown in the account and release and discharge the executor from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the estate. 3. I agree to refund to the executor, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date /~ ~ a~o~/L . Frances Marie Fencel 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Frances Marie Fencel, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K: Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the balance of all jewelry not specifically bequeathed in the Will and Codicil dated November 1, 2001, and referred to in Article 1 of the Will and Article 1, subparagraph viii of the Codicil. I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a role of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. ~ ~.~nd~ng to be legally bound hereby, I hereunto set my hand and seal this _~ day of ~ ~ 2002. W~ [ness: / 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE We, Frances Marie Feneel and Brian Eugene Morris, beneficiaries of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that we have received from Harry J. Rubin, Executor, all of the tangible personal property not specifically bequeathed in the Will and referred to in Article 2 of the Will dated November 1, 2001. We hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. We hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. _ Intendine to be, legally bound hereby, we hereunto set our hands and seals this [ ~_..L~ day of-.~_.~/', ~002. ! Witness: Frances Marie Fencel 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Brian Eugene Morris, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following item of tangible personal property: Description Ruby and diamond ring set in rose gold I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a. decree of eourt or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate.  ending to be legally bound hereby, I hereunto set my hand and seal this ~ day of ,2002. Wi ess: ~ (SEAL) 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLANDCOUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Robin Lasday Fencel, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following items of tangible personal property: Description 1. Opal ring with CZ baguettes 2. Aquamarine and diamond pendant and matching ring I hereby accept and approve the distribution of the foregoing property with the same fome and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. ~_ ~en~ing to be legally bound hereby, I hereunto set my hand and seal thi~t:~ day of _~:~_, 2002. Witness: ~.~ Robin Lasday F~ncel / 7 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Jamie Jones Morris, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following items of tangible personal property: Description h Two-tone gold emerald and diamond bracelet with 15 matching links 2. Emerald and diamond 18 kt. band ring 3. Sapphire and diamond slide I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. Intending to be legally bound hereby, I hereunto set my hand and seal this :~r~d day of ~4~,~, 2002. 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Victoria Eileen Stewart, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following items of tangible personal property: Description 1. Diamond slide with 14 matching diamonds set in two vertical rows 2. 14 kt. marquise cut peridot ring 3. Sapphire and diamond pinky ring 4. "By pass" ring I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. Intending to be legally bound hereby, I hereunto set my hand and seal this ~rd. day of ~-~e..+og -e ~' ,2002. Witness: 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Jane T. Friedensen, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following items of tangible personal property: Description h One-quarter inch diamond cut bangle bracelet 2. Black pearl necklace I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. G Intending to be legally bound hereby, I hereunto set my hand and seal this ~ ~ day of e~t~o~-n~' ,2002. Witness: ~j( 1104893.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION File No. 21-02-00176 ESTATE OF EILEEN K. LASDAY, DECEASED RECEIPT AND RELEASE I, Cora H. Jackson, a beneficiary of tangible personal property as set forth in the Last Will and Testament of Eileen K. Lasday, deceased, hereby acknowledge that I have received from Harry J. Rubin, Executor, the following items of tangible personal property: Description 1. Sapphire and diamond bangle bracelet 2. Marquise cut sapphire solitaire ring I hereby accept and approve the distribution of the foregoing property with the same force and effect as if the property had been distributed in conformity with a decree of court or in accordance with a rule of court after confirmation of an account. I hereby remise, release, quitclaim and discharge the executor of and from the foregoing property and of and from all actions, suits, payments, accounts, reckonings, claims and demands relating to the property or otherwise relating to my interest in the estate or to any other matter pertaining to the administration and distribution of the foregoing assets of the estate. Intending to be legally bound hereby, I hereunto set my hand and seal this ~r~ day of ~e. fleo ¢,~r" ,2002. Witness: / /. - ./ // ,' / ',~/~' Coi"~'"~. J ki~..~ ,/ 1104893.1 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Eileen K Lasday No ~, ~ -_ 0~i ' I'~ b also known as Eileen H. Lasda¥ , Deceased Social Security No. 172-36-0334 Harry J. Rubin Petitioner, who is 18 years of age or older, applies for: COMPLETE 'A' OR 'B' BELOW:) [] A. Probate and Grant of Letters Testamentary and avers that Petitioner is the executor named in the Will of the Decedent, dated November 1, 2001 and Codicil dated November 1, 2001 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 bom or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: NO EXCEPTIONS [] B. Grant of Letters of Administration (c.t.a.: d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 508 Deubler Road, Camp Hill Borough, Cumberland County, Pennsylvania (list street, number and municipality) Decedent, then 55 years of age, died February 7, 2002 , at 508 Deubler Road, Camp Hill, PA 17011 (location) Decedent owned property with estimated values as follows: (If domiciled in PA All personal property ........................ $ 400,000.00 (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 .............................................................................. $ 400,000.00 Real Estate situated as follows: None Wherefore Petitioner respectfully requests grant of letters in the appropriate form to the undersigned: i~(~~ ~~e Typed or printed name and residence ~ . Harry J. Rubin, 240 North Third Street, P. O. Box 1129. Harrisburg, PA 17108-1129 f / ,~?.,~. OATH OF PERSONAL REPRESENTATIVE Commonwealth of Pennsylvania County of~':o~__ Cumberland The Petitioners above-named swear or affirm that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioners and that, as personal re' )resentatives of the Decedent, Petitioners will well and truly administer the estate according to law. !~~,~.~ ~~/~ ~._, Sworn to or affirmed and subscribed ~/~ ~ ~. before me this lath day of I Ha( J.~_,_,_~tibint/"'4' ,92- ) February , 2002 · ~/Fo? the Register Mary C. Lewis Estate of Eileen K. Lasday deceased No 21-02-176 also known as Eileen H. Lasda¥ Social Security No: 172-36-0334 Date of Death: February_ 7, 2002 AND NOW, February 14th, ,2002, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters I-~lTestamentary [] ofAdministration<t.a.,d.b.n.clt.a~;- = ~.~ cD ~r~ ~ pendet~it~, durant~'a~bsentia;}~lu '~te minoritate) are hereby granted to Harry J. Rubin i rn in the above estate and that the instruments dated November 1,2001 and November 1,200 ~z~ described in the Petition be admitted to probate and filed of record as the last Will of De~6dent. ~ LetterSshort Certificate(s)...1..2. .......................... $$ 30536.00.00 ~ Register 6f~Wills Mary C. Lew]_s // t~7 Codicil 10.50 Affidavits ( ) ........... $ ~' ~ Extra Pages (14) ........$ 42 o 00 Attorney , ~ ~ Harry J. Rubin Codicil ......................... $ I.D. No: ~4] JCP Fee ....................... $ 5.00 Address 240 North Third Street, P. O. Box 1129 Inventory ..................... $ Harrisburg, PA 17108-1129 Other ........................... $ Telephone: (717) 637-6239 TOTAL ......... $ 402.50 DATE FILED: FLaor-av-,/ 14th,2002 MAILED LE~I~RS TO ATTONNEY HA~RY J. RUBIN, ESQU~ IRE 21-2002-176 Will I, Eileen K. Lasday, of Cumberland County, Pennsylvania, hereby revoke all prior wills and codicils and make, publish, and declare this instrument to be my last will. Article 1 Tangible Personal Property: Jewelry. I give certain items of tangible personal property consisting of jewelry, together with all my rights with respect to all insurance relating to these items, as may be provided in a separate memorandum, dated and signed by me, making specific reference to this will. Article 2 Tangible Personal Property: Balance. I give all my tangible personal property not effectively disposed of by preceding provision of this will, not including any property used in a trade or business or any property held primarily for investment purposes, together with all my rights with respect to all insurance relating to this property, to my children who survive me, to be divided between them as they may agree, or, if and to the extent they cannot agree, by each of them selecting an item or items of equal value in turn, with the order of selection to be determined by lot, so that the division between them will be as nearly equal in value as possible. All costs of insuring, packing, shipping, and delivering this property shall be paid by my executors as a general administration expense of my estate. Article 3 Real Estate. I give any residential real property solely owned by me at the time of my death to my daughter. Article 4 Residuary Estate. I give all the residue of my estate, of whatever nature and wherever located, including any property described in but not effectively disposed of by preceding provisions of this will, but not including any property subject to a power of appointment held by me at my death, it being my intention not to exercise any power of this nature, as follows: (a) If my daughter survives me, I give one-half (1/2) of this residue to my daughter. (b) If my daughter does not survive me but leaves descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held in trust. My trustees shall divide the property belonging to this trust into shares in respect of my daughter's descendants who survive me, per stirpes. Each share set aside in respect of a child or more remote descendant of my daughter (hereinafter referred to as the beneficiary) who has reached the age of twenty-five (25) years shall be distributed to the beneficiary.. Each share set aside in respect of a beneficiary who has not reached the age of twenty-five (25) years shall be held in a separate trust in respect of the beneficiary. Until the beneficiary reaches the age of twenty-five (25) years or until the death of the beneficiary, whichever shall be the first to occur, my trustees shall pay or apply the net income of the trust at quarterly or other convenient intervals, but at least annually, to or for the benefit of the beneficiary. In addition, my trustees may at any time or from time to time pay to or apply for the benefit of the beneficiary such amount or amounts from the principal of the trust, whether all, part or none, as my trustees may, in their sole discretion, determine. In exercising this discretionary power, my trustees may but need not consider any other resources of the beneficiary and shall give primary consideration to the needs of the beneficiary. When the beneficiary reaches the age of twenty-five (25) years or upon the death of the beneficiary, whichever shall be the first to occur, my trustees shall distribute all property then belonging to the principal of the trust to the beneficiary if the beneficiary is then living or, if the beneficiary is not then living, to the descendants of the beneficiary who are then living, per stirpes, or, if there are no descendants of the beneficiary who are then living, to my daughter's descendants who are then living, per stirpes, or, if there are no descendants of my daughter who are then living, to my descendants who are then living, per stirpes, or, if there are no descendants of mine who are then living, to the organizations set forth in paragraph (f) of this article, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. (c) If my son survives me and leaves descendants who survive me, I give one- fourth (1/4) of this residue to my trustees, to be held in trust. If my son survives me and leaves no descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held in trust. During the life of my son, my trustees shall pay or apply the net income of this trust at quarterly or other convenient intervals but at least annually to or for the benefit of my son. In addition, my trustees may at any time or from time to time pay to or apply for the benefit of my son such amount or amounts from the principal of the trust whether all, part or none, as my trustees in their sole discretion determine. In exercising this discretionary power, my trustees may but need not consider any other resources of my son and shall give primary consideration to the needs of my son. Upon the death of my son, my trustees shall divide all of the remaining property then belonging to the income and principal of the trust into shares in respect of my son's descendants who are then living, per stirpes, and shall distribute this property to these descendants; provided, however, that any share which would otherwise pass to a descendant of my son who has not reached the age of twenty-five (25) years shall instead be added to the principal of any trust that is then being held in respect of that descendant under this article or shall otherwise be set aside in a separate trust to be held in respect of that descendant in accordance with the provisions of this article. If no descendants of my son are then living, my trustees shall distribute this property outright to my daughter if she is then living or, if she is not then living, to the descendants of my daughter who are then living, per stirpes, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. If no descendants of my son are then living and if neither my daughter nor any descendants of my daughter are then living, my trustees shall distribute this property to the organizations set forth in paragraph (f) of this article. (d) If my son survives me and leaves descendants who survive me, I give one- fourth (1/4) of this residue to my trustees, to be held in trust. If my son does not survive me but leaves descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held in trust. My trustees shall divide the property belonging to this trust into shares in respect of my son's descendants who survive me, per stirpes. Each share set aside in respect of a child or more remote descendant of my son (hereinafter referred to as the beneficiary) who has reached the age of twenty-five (25) years shall be distributed to the beneficiary. Each share set aside in respect of a beneficiary who has not reached the age of twenty-five (25) years shall be held in a separate trust in respect of the beneficiary. Until the beneficiary reaches the age of twenty-five (25) years or until the death of the beneficiary, whichever shall be the first to occur, my trustees shall pay or apply the net income of the trust at quarterly or other convenient intervals, but at least annually, to or for the benefit of the beneficiary. In addition, my trustees may at any time or from time to time pay to or apply for the benefit of the beneficiary such amount or amounts from the principal of the trust, whether all, part or none, as my trustees may, in their sole discretion, determine. In exercising this discretionary power, my trustees may but need not consider any other resources of the beneficiary and shall give primary consideration to the needs of the beneficiary. When the beneficiary reaches the age of twenty-five (25) years or upon the death of the beneficiary, whichever shall be the first to occur, my trustees shall distribute all property then belonging to the principal of the trust to the beneficiary if the beneficiary is then living or, if the beneficiary is not then living, to the descendants of the beneficiary who are then living, per stirpes, or, if there are no descendants of the beneficiary who are then living, to my son's descendants who are then living, per stirpes, or, if there are no descendants of my son who are then living, to my descendants who are then living, per sfirpes, or, if there are no descendants of mine who are then living, to the organizations set forth in paragraph (f) of this article, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. (e) If either my daughter or my son does not survive me and leaves no descendants who survive me, I give that portion of the residue which otherwise would have passed to or for the benefit of my deceased daughter or son and/or her or his descendants to my trustees in trust or outright to or for the benefit of my surviving son or daughter and/or his or her descendants in accordance with the foregoing provisions of this article. If none among my daughter or my son or any descendants of my daughter or my son survive me, I give all of the residue of my estate in accordance with the provisions of paragraph (f) of this article. (f) If no descendants of mine survive me, I give all of the residue of my estate to the following in equal shares: (1) St. Timothy's Lutheran Church, Camp Hill, Pennsylvania, and (2) Hospice of Central Pennsylvania, Enola, Pennsylvania. Article 5 Death Taxes. I direct that all transfer, estate, inheritance, succession, and other death taxes that become payable by reason of my death, not including generation-skipping transfer taxes, with respect to all property included in the computation of the taxes, whether or not passing under this will, shall be paid out of my estate in the same manner as a general administration expense, without apportionment. Article 6 Younger Beneficiaries. Whenever any property, whether income or principal, shall vest pursuant to the provisions of this will in a beneficiary who has not reached the age of 21 years, my executors shall have the power upon the distribution of the property to hold the property in a separate fired to be managed for the benefit of the beneficiary. Until the beneficiary reaches the age of 21 years, or until the prior death of the beneficiary, my executors may in their sole discretion pay or apply the income or principal of the fund to or for the benefit of the beneficiary. Any income that is not distributed shall be added to principal. When the beneficiary reaches the age of 21 years, or upon the prior death of the beneficiary, my executors shall distribute all property then belonging to the income and principal of the fund to the beneficiary or the estate of the beneficiary. The authority conferred on my executors by this article shall be construed as an administrative power and shall not be deemed to postpone the vesting of any interest in property held for the benefit of a beneficiary pursuant to this article. 4 Article 7 Spendthrift Provision. Except as otherwise required by law, no interest of any beneficiary in any property passing under this will, whether income or principal, shall be subject to anticipation or assignment by the beneficiary or to attachment or other legal process by any person having a claim against the beneficiary while in the possession of my executors. Article 8 Administrative Powers. I authorize my executors and trustees, as the case may be, with respect to all property held by them in any capacity under this will, to exercise in their sole discretion and without prior authority from any court, in addition to all powers conferred on them by law, the following powers: (a) Power to purchase or otherwise acquire and to retain any property, whether or not authorized for investments by law, and whether or not productive, without diversification as to kind or amount. (b) Power to transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and conditions, with or without security, and for such price as they may determine. (c) Power to hold or register any securities or other property in the name of a nominee or in such form as to pass by delivery, with or without indicating their fiduciary character. (d) Power to vote any corporate stock in person, through designees, or by proxy, with or without power of substitution, and to execute authority or proxies to one or more designees or nominees. (e) Power to join in and to deposit securities under any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure, or voting trust and generally to exercise all the rights and powers of a security holder of any corporation. (f) Power to borrow money and to pledge or mortgage property to secure the borrowing, without incurring personal liability. (g) Power to compromise or settle claims and other controversies on such terms as they shall determine. (h) Power to invest in the stock or other securities of any corporate trustee or the holding company of any corporate trustee or in any common trust fund maintained by any corporate trustee or any affiliate of a corporate trustee or in any investment company or investment trust for which any corporate trustee or any affiliate of a corporate trustee acts and receives compensation for acting as investment advisor, custodian, transfer agent, registrar, sponsor, distributor, or manager. (i) Power to allocate any property received or any charge incurred either to principal or income or partly to each without regard to any law defining principal and income. (j) Power to exercise any tax elections provided by law without requiring adjustment between principal and income for any resulting effect on income or estate taxes. (k) Power to divide any trust held under this will into two or more separate trusts based on the fair market value of the trust assets at the time of the division. (1) Power to combine any trust held under this will with any other trust having substantially the same provisions, whether created under this will or created by me or another person under a different instrument. (m) Power to change the situs of any trust held under this will fi.om the jurisdiction in which the trust is then being administered to a different jurisdiction by a signed instrument filed with the trust records. (n) Power to terminate any trust held under this will by distributing the principal of the trust to or among the beneficiary or beneficiaries then entitled or eligible to receive the income of the trust in such shares or proportions as my trustees shall determine. (o) Power to make distributions in cash or in kind, or partly in each, or by way of undivided interests, without making pro rata distributions of specific assets, and without regard to the income tax basis of specific assets allocated to any beneficiary. (p) Power to distribute any property that shall vest in or become distributable to (i) a beneficiary who is a minor or who is otherwise subject to a legal disability, by distributing the property to or for the benefit of the beneficiary directly, without the intervention ora guardian, or by distributing the property to a guardian of the estate of the beneficiary, or, in the case of a minor beneficiary, by distributing the property to a parent or guardian of the person or other person having care and custody of the beneficiary, and (ii) a beneficiary who has not reached the age of 21 years, by distributing the property to such person or banking institution, including any executor or trustee, as my executors or trustees may designate as custodian for the beneficiary under a transfers to minors act, or by distributing the property to my executors or trustees to be held in a separate fund to be managed for the benefit of the beneficiary under this will. (q) Power in my executors to disclaim on my behalf any interest in property that would otherwise have passed to me by any means prior to my death. (r) Power to retain and to pay the fees and expenses of attorneys, accountants, custodians, investment counsel, and other agents and advisors, without reducing the compensation payable to my executors or trustees. Article 9 Executors. I appoint Harry J. Rubin, Esquire, York, Pennsylvania, or, if he fails to qualify or ceases to act as executor, Frederick S. Spangler, Esquire, York, Pennsylvania, to serve as successor executor in place of my spouse. If both Harry J. Rubin and Frederick S. Spangler fail to qualify or cease to act as executor, I appoint my daughter, Frances Made Fencel to serve as successor executor. No executor shall be required to give a bond or other security in any jurisdiction. Article 10 Trustees. I appoint Harry J. Rubin, Esquire, York, Pennsylvania, and Mellon Bank, N.A., Harrisburg, Pennsylvania, to serve as trustees of any trust created under this will. If Harry J. Rubin, Esquire, shall fail to qualify or cease to act as trustee, I appoint Frederick S. Spangler, Esquire, York, Pennsylvania, to serve as successor trustee in place of Harry J. Rubin, Esquire. If both Harry J. Rubin, Esquire, and Frederick S. Spangler, Esquire, fail to qualify or cease to act as trustee, Mellon Bank N.A., shall continue to act as sole trustee. Harry J. Rubin, Esquire, York, Pennsylvania, or, if he is unable to act, Frederick S. Spangler, Esquire, York, Pennsylvania, or, if he is unable to act, the managing partner of the law firm of Barley, Snyder, Senft & Cohen, or any law firm successor thereto, shall have the power to remove any financial institution previously serving as corporate trustee, subject to the appointment of a successor corporate trustee, and to appoint any other qualified financial institution to serve as successor corporate trustee. Any removal shall be accomplished, and any appointment shall be made and accepted, by a signed instrument. Any corporate trustee shall be entitled to receive compensation for its services in any fiduciary capacity under this will in accordance with its published schedule of rates fi.om time to time in effect when the services are performed. No trustee shall be required to give a bond or other security in any jurisdiction. Article 11 References. As used in this will, all references to my children, daughter or son shall be deemed to refer collectively or individually, as the context requires, to my daughter, Frances Made Fencel, and my son, Brian Eugene Morris. All references to my descendants shall be deemed to refer to my children and the descendants of my children. I have signed this instrument as my last will on this date: mfcx/.e, ffl~--- ! i~oz~ ~ Eileen K. Lasday Signed, published, and declared by the above named testatrix as and for her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses. Residence Residence Acknowledgment Commonwealth of Pennsylvania County of Cumberland I, Eileen K. Lasday, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, 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 Eileen K. Lasday, the testatrix, on this date: ]Xfo,.,_~/~e_~.-' -/-- ~c~ ! / Eileer~K. Lasday - Affidavit Commonwealth of Pennsylvania County of Cumberland We, ~ C ~/ t~/~ t..'~ and ~_.Tf~. ~77)~ t~tv",, , the witnesses whose names are signed to tl;te attached or foregoing instrument, having been duly qualified according to law, hereby 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 witness, and that to the best of our knowledge the testatrix was at that time 1 8 or more years of age, of sound mind, and under no constraint or undue influence. ,.,~wom to or affirmed and subscribed to before me by ~~ ~'~ Z-Tt~ ~ and ~f//~? ~~,,~. ,witnesses, on this date: /k,/~>v/e.~/ap_~ /i 2~t hjr/10302001/1026453.1 10 Commonwealth of Pennsylvania County of York On this, the .day of November, 2001, before me ~,- , the undersigned officer, personally appeared Harry J. Rubin, known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the testatrix and witnesses. In witness whereof, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL CAROLE E. SLAGLE, Notary Public City of York, York County Commission Expires July 26, 2004 1027215.1 21-2002-176 Codicil I, Eileen K. Lasday, of Cumberland County, Pennsylvania, hereby make, publish and declare this instrument to be a first codicil to my last will dated November 1, 2001. Article 1 Disposition of Jewelry. Pursuant to Article 1 of my will, I direct that the following items of jewelry owned by me at my death shall be disposed of as follows: (i) I give to my son, Brian Eugene Morris, my ruby and diamond ring set in rose gold. (ii) I give to my daughter-in-law, Jamie Jones Morris, my ladies two-tone gold emerald and diamond bracelet with 15 matching links, my emerald and diamond 18K band ring, and my sapphire and diamond slide. (iii) I give to my granddaughter, Robin Lasday Fencel, my opal ring with CZ baguettes and my aquamarine and diamond pendant and matching ring. (iv) I give to my niece, Victoria Eileen Stewart, my diamond slide with 14 matching diamonds set in two vertical rows, my 14K marquise cut peridot ring, my sapphire and diamond "pinky," and my "by pass" ring. (v) I give to my sister, Cora H. Jackson, my sapphire and diamond bangle bracelet and my marquise cut sapphire solitaire ring. (vi) I give to my sister, Jane T. Friedensen, my one-quarter inch diamond cut bangle bracelet and my black pearl necklace.. (vii) I give to my friend, Linda Goldhart, my large link 18K gold chunky bracelet. (viii) I give all of my remaining jewelry to my daughter, Frances Marie Fencel. Article 2 Ratification. In all other respects, I ratify, confirm and republish my last will dated November 1, 2001. I have signed this instrument as a codicil to my last will, dated November 1, 2001, on this date: A/ove.~n~_~- J_. ~DD ! ! Eileen K. Lasday Signed, published and declared by the above named testatrix as and for a codicil to her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses. Residence ~5~Ft~:~~' ~~ Residence ? 2 Commonwealth of Pennsylvania County of Cumberland I, Eileen K. Lasday, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, hereby acknowledge that I signed and executed the instrument as a codicil to 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 Eileen K. Lasday, the testatrix, on this date: Eil~'een K. Lasday Commonwealth of Pennsylvania County of Cumberland We, na. Sam~e:ra~e t~r~ and ~'-/te--O. rl~)-' tS~)~-'o~v-} , the witnesses whose signed to the attached or foregoing instrument, having been duly qualified according to law, hereby depose and say that we were present and saw the testatrix sign and execute the instrument as a codicil to 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 codicil as 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 ~'~ £y' ~.~ ~t..,,qr/ and -~-"/~or- t~5,~ t.., r~ , witnesses, on this date: A~.~/~:,_,--~ 9, ,D?a::9/' Witness hjr/10312001/1026441.1 4 Commonwealth of Pennsylvania County of York On this, the ~d day of November, 2001, before me the undersigned officer, personally appeared Harry J. Rubin, known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the testatrix and witnesses. In witness whereof, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL CAROLE E. SLAGLE, Notary Public City of York, York County My Commission Expires July 26, 2004 1027215.1 This 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. ~',~,~ Local Registrar No. ~,~ Da~e COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH ', VITAL RECORDS CERTIFICATE OF DEATH oo ~ ~ ~ ,-ulnc)~ne f'A 17043 ....... / ' 21-2002-176 240 North Third Street Harry J. Rubin, Esquire P.O. Box 1129 '0) '~"~ -7 '"~ -:tO I ~f~ Direct Dial Number: 717.238.8263 Harrisburg, PA 17108-1129 E-mail: hmbin~barley.eom Tel 717.238.8263 Fax 717.238.8278 www.barley.com [~t I ?': May 6, 2002 Hon. Mary C. Lewis Register of Wills of Cumberland County Cumberland County Courthouse, Room 102 Carlisle, PA 17013 Re: Estate ofEileen K. Lasday File No: 21-2002-00176 Dear Ms. Lewis: I am the executor of the above estate. The decedent died on February 7, 2002. I am enclosing a check for $42,750.00 as an advance payment of Pennsylvania Inheritance Tax as follows: $1,000,000 x 4.5% = $45,000.00 less 5% ($2,250.00) = $42,750.00. Please send me your receipt for this payment. Thank you. Sincerely, Harry J. Rubin h jr/05062002/1075289.1 Barley, Snyder, Senft & Cohen, LLC Harrisburg. York. Lancaster. Reading · Berwyn. Hanover. Chambersburg COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001154 RUBIN HARRY J ESQ SUITE 300 240 NORTH 3RD STREET P O BOX 1129 HARRISBURG, PA 17108-1129 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $42,750.00 ESTATE INFORMATION: SSN: 172-36-0334 FILE NUMBER: 2102-0176 DECEDENT NAME: LASDAY EILEEN K DATE OF PAYMENT: 05/07/2002 POSTMARK DATE: 05/06/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/07/2002 TOTAL AMOUNT PAID. $42,750.00 REMARKS: HARRYJ RUBIN ESQUIRE CHECK# 129 INITIALS: CW SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001818 RUBIN HARRY J ESQUIRE PO BOX 15012 YORK, PA 17405-7012 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 99,702.00 ESTATE INFORMATION: SSN: 172-36-0334 FILE NUMBER: 2102-01 76 DECEDENT NAME: LASDAY EILEEN K DATE OF PAYMENT: 11/07/2002 POSTMARK DATE: 11/06/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/07/2002 TOTAL AMOUNT PAID: 99,702.00 REMARKS: HARRYJ RUBIN CHECK# 168 INITIALS: CW SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS 240 North Third Street P.O. Box 1129 Harrisburg, PA 17108-1129 Tel (717) 238-8263 Fax (717) 238-8278 Attorneys at Law Harrisburg Lancaster York www.barley.com Reading Berwyn Hanover Chambersburg Harry J. Rubin, Esquire Direct Dial Number: 717.238.8263 E-mail: hrubin~barley.com November 6, 2002 Mary C. Lewis, Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, PA 17013 Re: Eilcen K. Lasday (deceased) SSN: 172-36-0334 File No. 21-02-00176 Dear Mrs. Lewis: Enclosed are the following for filing in thc above captioned estate: 1. Pennsylvania Inheritance Tax Return (REV-1500), in duplicate; 2. Copy of the United States Estate Tax Return (Form 706) together with exhibits attached; 3. Copy of the Florida Estate Tax Return (Form F-706); 4. Estate check in the amount of $9,702.00, in payment of PA inheritance tax; 5. Estate check in the amount of $15.00, in payment of the filing fee. Should you have any questions about the enclosed items, please do not hesitate to contact me. . Enclosures 1121890.1 PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 508 Deubler Road Cumberland County CITY I STATE Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 54,702 2. Credits/Payments A. Spousal Poverty Credit 0 B. Prior Payments 42,750 C. Discount 2,250 Total Credits (A + B + C) (2) AS,000 3. Interest/Penalty if applicable D. Interest 0 E. Penalty 0 Total Interest/Penalty (D + E) (3) 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Une 20 to request a refund (4) 0 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 9,702 A. Enter the interest on the tax due. (5A) 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 9,702 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 ~'ansferred; ....................................... 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 ether payments benef ts 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 d;~t'h~ .... ~ 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. kUnnder penalties of.[ ?j~Lry, I d~;a~e4hat I have examined this return, including accompanying schedules and statements, and to the best of my ewl~'dge and be~I f,-it~i~ true, correct ai~d complete. Declaration of preparer other than the personal representative is based on information of whlch)~reparer has! ~ny kkoWl~d_qe. ~/ [ '~ 240 Nort~ T[~ Street, P. O. BOX 1129 Harrisburg, PA 17108-1129 SIGNATURE OF ~ [PARER OTHER THAN REPRESENTATIVE DATE ADDRESS 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. Il 9118 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.e. g 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surv v ng 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. Ii9116(aX1.2)]. 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. Ii 9118(1.2) [72 P.S. Ii 9116(aX1)]. 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. Ii 9116(aX1.31]. 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. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA SCHEDULE B INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILENUMBER Eileen K. Lasday 21-02-00176 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NO. DESCRIPTION OF DEATH 11. 1,000 Shares Amgen Inc, Common CUSIP: 03116210 56,710 2 800 Shares Citigroup, Inc., common CUSIP: 172967101 35,556 Dividend accrued on 02/07/2002 128 3 900 Shares Dow Chemical Co, common CUSIP: 26054310 26,438 4 1,200 Shares E I Du Pont De Nemours & Co., common CUSIP: 263534109 50,454 5 2,600 Shares Exxon Mobil Corp, Common CUSIP: 30231G10 100,958 6 6,900 Shares General Electric Co., Common CUSIP: 36960410 256,677 7 1,200 Shares Johnson & Johnson, Common CUSIP: 47816010 67,740 8 2,000 Shares Lilly Eli & Co, Common CUSIP: 53245710 146,140 9 2,146 Shares Pennsylvania State Bank Camp Hill CUSIP: 709142103 20,977 10 132.896 Shares Van Kampen Emerging Growth Fund, Class C CUSIP: 92113B304 4,670 Total from continuation pages 1,418 TOTAL (Also enter on line 2, Recapitulation) 767,865 (If more space is needed, insert additional sheets of the same size) 9 PA15031 NTF 10872 Copyright 1999 Greatland/Nelco LP - Forms Software Only Schedule B (Page 2) Estate of: Eileen K. Lasday Item Value at Date No. Description of Death 11 273.243 Shares Van Kampen Equity Trust II, Technology Class CUSIP: 92114U301 1,290 12 16 Shares Worldcom, Inc. GA New MCI Group, common CUSIP: 98157D304 128 Total (Carry forward to main schedule) 1,418 REV- 1508 EX + (1-97) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Eileen K Lasday 21-02-00176 Include proceeds of litigation & date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 11. Bank of America, checkin9 account no. 001676545634 420 2 Bank of America, credit card credit balance 201 3 Fulton Bank, checking account no. 1201-35758 24,446 4 Fulton Bank, money market account no. 9904-46864 90,388 5 Mellon Bank Line of Credit No. 0275-04704-114, Credit Balance 21 6 Mellon Bank checking account no. 252-110-3693 127 7 SunTrust Bank, checking account no. 0337000639426 4 8 Capital Blue Cross, premium refund 461 9 Colburn Insurance Service, term life premium refund 44 10 Erie Insurance Group, automobile insurance premium refund 82 11 Erie Insurance Group, premium refund 2 12 Linen Source, refund for returned merchandise 109 13 HealthSouth, medical benefits 72 14 Furniture, furnishings and antiques, per appraisal of Elizabeth Brady Antiques (attached) 5,477 Total from continuation pages 5,336 TOTAL (Also enter on line 5, Recapitulation) $ 12 7,19 0 (If more space is needed, insert additional sheets of the same size) 9 PA15081 NTF 1087.5 Copyright 1999 Greatland/Nelco LP - Forms Software Only Schedule E (Page 2) _ Estate of: Eileen K Lasday Item Value at Date No. Description of Death 15 Jewelry, per appraisal of Mountz Jewelers dtd. 06/20/02 5,336 Total (Carry forward to main schedule) 5,336 REV-1510 EX + (1-97) SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Eileen K Lasday 21-02-00176 This schedule must be completed and filed if the answer to any of questions 1 throu9h 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'$ EXCLUSION TAXABLE VALUE NO. ATTACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 11. Fidelity Investments IRA account no. 142429457 (see attached list) 22,078 100.000 0 22,078 2 Salomon Smith Barney IRA No. 724-65445-19-001 (see attached list) 399,313 100.000 0 399,313 3 Vanguard Group IRA account no. 09908255563, (see attached list) 384,602 100.000 0 384,602 TOTAL (Also enter on line 7, Recapitulation) $ 805,993 13 13A'~=-~'~ NTF 10877 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only REV- 1511EX + (1-97) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Eileen K Lasday 21-02-00176 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1, 1 Neill Funeral Home 3,642 2 Country Club of Harrisburg, funeral luncheon 292 B, ADMINISTRATIVE COSTS: 1, Personal Representative's Commissions 9,0 0 0 Name of Personal Representative(s) Harry J. Rubin Social Security Number(s)/EIN No, of Personal Representative(s) 160 - 2 0 - 4 4 61 Street Address 240 N. Third Street C~yHarr i sburg State PA Zip 17108 - 1129 Year(s) Commission Paid: 2003 2. Attorney Fees 9, 000 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,5 0 0 Claimant Frances M. Fencel Street Address 508 Deubler Road CityCamp Hill State PA Zip 17011 Relationship of Claimant to Decedent DAUGHTER 4. Probate Fees 5, Accountant's Fees 6, Tax ReturnPreparer'sFees 7, 1 Register of Wills, Letters Testamentary, short certificates and filing fees 1,050 2 Patriot News Company, estate advertisement 189 3 Cumberland Law Journal, legal notice 75 Total from continuation pages 1,274 TOTAL (Also enter on line 9, Recapitulation) $ 2 8,0 2 0 (If more space is needed, insert additional sheets of the same size) 9 PA15111 NTF 10878 Copyright 1999 Greatland/Nelco LP - Forms Software Only Schedule H part 2 (Page 2) Estate of: Eileen K Lasday Item No. Description Amount 4 Barley, Snyder, Senft & Cohen, reimbursement for long distance telephone calls, postage, fax and photocopy charges 150 5 Fulton Bank, check charge 31 6 Checks Unlimited, checks for estate account 7 7 SunTrust Bank, fee to close checking account 4 8 Evaluation Services, Inc., securities valuations 109 9 Federal Express Corporation, courier charges 29 10 Elizabeth Brady Antiques, personal property appraisal 250 11 Mountz Jewelers, jewelry apraisal 595 12 Frances Fencel, reimbursement for Sprint ($36.34), LCEC electric ($18.37) and postage ($22.26) 77 13 Frances Fencel, reimbursement for postage to return merchandise purchased by decedent for credit to decedent's account 22 Total (Carry forward to main schedule) 1,274 REV-1512 EX + (1-97) SCHEDULE I COMMON%VEALTH OF PENNSY~ANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Eileen K Lasday 21-02-00176 Include unmimbursed medical expenses. ITEM NO. DESCRIPTION AMOUNT 1. 1 Outstanding checks on Fulton Bank checking account, written prior to death, paid after death 259 2 AT&T Wireless, cell phone service 33 3 Bank of America, credit card no. 4356-0077-0437-2454 60 4 L C E C, electric service 25 5 Var Tec Telecom, Inc., long distance service 9 6 Verizon, final telephone service 49 7 PA Department of Revenue, 2001 / Form PA 40 tax 468 8 United States Treasury, 2001 / Form 1040 tax 844 9 Holy Spirit Hospital, medical services 38 10 Quantum Imaging & Therapeutic Assoc., Inc., medical services 81 11 VNA of Central Pa., medical expense 455 12 Young's Medical Equipment, medical expense 31 Total from continuation pages 458,233 TOTAL (Also enter on line 10, Recapitulation) $ 4 6 0,5 8 6 9 PA15121 NTF 10874 (If more space is needed, insert additional sheets of the same size) Copyright 1999 Greatland/Nelco LP - Forms Software Only Schedule I (Page 2) Estate of: Eileen K Lasday Item No. Description Amount 13 Mortgage dated 10/01/1998, $150,000.00, 7%, to Bank of America, assignee, secured by Unit 703, Princess Del Mar Condominium, principal balance ($144,478.48), plus interest from 01/16/02 to 02/07/02 ($609.58) 144,478 Interest accrued to 02/07/2002 610 14 Salomon Smith Barney, Portfolio Credit Line No. 724-00841-16-001, Principal ($312,426.16) plus interest at 4.875% from 01/22/02 to 02/07/02 ($719.01) 313,145 Total (Carry forward to main schedule) 458,233 REV- 1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA SCHEDULE J INHERITANCE TAX RETURN BENEFICIARI ES RESIDENT DECEDENT ESTATE OF FILE NUMBER Eileen K Lasday 21-02-00176 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and ~'ansfers under Sec. 9116 (a) (1.2)] 1 1. Frances M. Fencel 508 Deubler Road ~amp Hill, PA 17011 Furniture: $ 2,738.50 lewelry: $3,745.70 50% of IRAs on Schedule G: ~402,996.50 50% of residue: $197,817.65 Daughter 607,298 ?otal from continuation pages 605,143 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE~ ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET 0 (If more space is needed, insert additional sheets of the same size) 0 PA15131 NTF 33293 Copyright 2000 Greatland/Nelco LP - Forms Software Only Schedule J part 1 (Page 2) Estate of: Eileen K Lasday Item No. Description Relation Amount 2 Brian E. Morris 257R North Street Harrisburg, PA 17101 Furniture: $2,738.50 50% of IRAS on Schedule G: $402,996.50 25% of residue: $98,908.82 Son 504,644 3 Bailey Morris 35 Winding Hill Drive Mechanicsburg, PA 17055 25% of residue: $98,908.82 Grandson 98,909 4 Robin Lasday Fencel 508 Deubler Road Camp Hill, PA 17011 Jewelry: $215.00 Granddaughter 215 5 Jane T. Friedensen Hautin 2826 Croix Place Raleigh, NC 27614 Jewelry: $75.00 Sister 75 6 Victoria Eileen Stewart 8508 Pleasant Plains Road Towson, MD 21286 Jewelry: $325.00 Niece 325 7 Jamie Jones Morris 35 Winding Hill Drive Mechanicsburg, PA 17055 Jewelry: $975.00 None 975 Total (Carry forward to main schedule) 0 21-2002-176 Codicil I, Eileen K. Lasday, of Cumberland County, Pennsylvania, hereby make, publish and declare this instrument to be a first codicil to my last will dated November 1, 2001. Article 1 Disposition of Jewelry. Pursuant to Article 1 of my will, I direct that the following items of jewelry owned by me at my death shall be disposed of as follows: (i) I give to my son, Brian Eugene Morris, my ruby and diamond ring set in rose gold. (ii) I give to my daughter-in-law, Jamie Jones Morris, my ladies two-tone gold emerald and diamond bracelet with 15 matching links, my emerald and diamond 18K band ting, and my sapphire and diamond slide. (iii) I give to my granddaughter, Robin Lasday Fencel, my opal ring with CZ baguettes and my aquamarine and diamond pendant and matching ring. (iv) I give to my niece, Victoria Eileen Stewart, my diamond slide with 14 matching diamonds set in two vertical rows, my 14K marquise cut peridot ting, my sapphire and diamond "pinky," and my "by pass" ring. (v) I give to my sister, Cora H. Jackson, my sapphire and diamond bangle bracelet and my marquise cut sapphire solitaire ring. I (vi) I give to my sister, Jane T. Friedensen, my one-quarter inch diamond cut bangle bracelet and my black pearl necklace.. (vii) I give to my friend, Linda Goldhart, my large link 18K gold chunky bracelet. (viii) ! give all of my remaining jewelry to my daughter, Frances Marie Fencel. Article 2 Ratification. In all other respects, I ratify, confirm and republish my last will dated November 1, 2001. l J4 I I I have signed this instrument as a codicil to my last will, dated November 1, 2001, on this date: A/~ ~.'e. oaJx~_,- ./_ ~.DD ! ! Eileen K. Las'd'hy - ~ Signed, published and declared by the above named testatrix as and for a codicil to her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as wimesses. /~~ ~_.)~(-x3')~ Residence ._ 2 Commonwealth of Pennsylvania County of Cumberland I, Eileen K. Lasday, the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, hereby acknowledge that I signed and executed the instrument as a codicil to 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 Eileen K. Lasday, the testatrix, on this date: Eil~en K. Lasday Commonwealth of Pennsylvania County of Cumberland We, ..5'"'L-~cy' ~2~w'rl/I and ~Z'-/eO~)-' Dkotm , the witnesses whose names--are signed to the attached or foregoing instrument, having been dul~ qualified according to law, hereby depose and say that we were present and saw the testatrix sign and execute the instrument as a codicil to 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 codicil as 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. ._.., Swom to or affirmed and subscribed to before me by ~b'~£/ ~.~ht..,,q// and -/"~"[~ ~J: ~/v9 ., witnesses, on this date: AJo~'~m/z?r' // ~r'x:5~/ Witness h jr/10312001/I 026441. I -- 4 Commonwealth of Pennsylvania County of York On this, the day of November, 2001, before me ~..~. _~,/'~t~//~.'' the undersigned officer, personally appeared Harry J. Rubin, known to me or ~" satisfactorily proven to be a member of the bar of the highest court of Pennsylvania and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the testatrix and witnesses. In witness whereof, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL CAROLE E..SLAGLE, Notary Public City of York, York County M~ Commission Expires July 26, 2004 , 1027215.1 21-2002-176 Will I, Eileen K. Lasday, of Cumberland County, Pennsylvania, hereby revoke all prior wills and codicils and make, publish, and declare this instrument to be my last will. Article 1 Tangible Personal Property: Jewelr7. I give certain items of tangible personal property consisting of jewelry, together with all my fights with respect to all insurance relating to these items, as may be provided in a separate memorandum, dated and signed by me, making specific reference to this will. Article2 Tangible Personal Property: Balance. I give all my tangible personal property not effectively disposed of by preceding provision of this will, not including any property used in a trade or business or any property held pi/madly for investment purposes, together with all my rights with respect to all insurance relating to this property, to my children who survive me, to be divided between them as they may agree, or, if and to the extent they cannot agree, by each of them selecting an item or items of equal value in turn, with the order of selection to be determined by lot, so that the division between them will be as nearly equal in value as possible. All costs of insuring, packing, shipping, and delivering this property shall be paid by my executors as a general administration expense of my estate. Article 3 Real Estate. I give any residential real property solely owned by me at the time of my death to my daughter. Article 4 Residuary Estate. I give all the residue of my estate, of whatever nature and wherever located, including any property described in but not effectively disposed of by preceding provisions of this will, but not including any property subject to a power of appointment held by me at my death, it being my intention not to exercise any power of this nature, as follows: (a) If my daughter survives me, I give one-half (1/2) of this residue to my daughter. (b) If my daughter does not survive me but leaves descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held in trust. My trustees shall divide the property belonging to this trust into shares in respect of my daughter's descendants who survive me, per stirpes. Each share set aside in respect of a child or more remote descendant of my daughter (hereinafter referred to as the beneficiary) who has reached the age of twenty-five (25) years shall be distributed to the beneficiary.. Each share set aside in respect of a beneficiary who has not reached the age of twenty-five (25) years shall be held in a separate trust in respect of the beneficiary. Until the beneficiary reaches the age of twenty-five (25) years or until the death of the beneficiary, whichever shall be the first to occur, my trustees shall pay or apply the net income of the trust at quarterly or other convenient intervals, but at least annually, to or for the benefit of the beneficiary. In addition, my trustees may at any time or from time to time pay to or apply for the benefit of the beneficiary such amount or amounts from the principal of the trust, whether all, part or none, as my trustees may, in their sole discretion, determine. In exercising this discretionary power, my trustees may but need not consider any other resources of the beneficiary and shall give primary consideration to the needs of the beneficiary. When the beneficiary reaches the age of twenty-five (25) years or upon the death of the beneficiary, whichever shall be the first to occur, my trustees shall distribute all property then belonging to the principal of the trust to the beneficiary if the beneficiary is then hying or, if the beneficiary is not then living, to the descendants of the beneficiary who are then living, per stirpes, or, if there are no descendants of the beneficiary who are then living, to my daughter's descendants who are then living, per stirpes, or, if there are no descendants of my daughter who are then living, to my descendants who are then living, per stirpes, or, if there are no descendants of mine who are then living, to the organizations set forth in paragraph (f') of this article, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. (c) If my son survives me and leaves descendants who survive me, I give one- fourth (1/4) of this residue to my trustees, to be held in trust. If my son survives me and leaves no descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held in trust. During the life of my son, my trustees shall pay or apply the net income of this trust at quarterly or other convenient intervals but at least annually to or for the benefit of my son. In addition, my Irustees may at any time or from time to time pay to or apply for the benefit of my son such amount or amounts from the principal of the trust whether all, part or none, as my trustees in their sole discretion determine. In exercising this discretionary power, my trustees may but need not consider any other resources of my son and shall give primary consideration to the needs of my son. " 2 Upon the death of my son, my trustees shall divide all of the remaimng property then belonging to the income and principal of the trust into shares in respect of' my son's descendants who are then living, per stirpes, and shall distribute this property to these descendants; provided, however, that any share which would otherwise pass to a descendant of my son who has not reached the age of twenty-five (25) years shall instead be added to the principal of any trust that is then being held in respect of that descendant under this article or shall other, vise be set aside in a separate trust to be held in respect of that descendant in accordance with the provisions of this article. If no descendants of my son are then living, my trustees shall distribute this property outright to my daughter if she is then living or, if she is not then living, to the descendants of my daughter who are then living, per stirpes, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. If no descendants of my son are then living and if neither my daughter nor any descendants of my daughter are then living, my trustees shall distribute this property to the organizations set forth in paragraph (f) of this article. (d) If my son survives me and leaves descendants who survive me, I give one- fourth (1/4) of this residue to my trustees, to be held in trust. If my son does not survive me but leaves descendants who survive me, I give one-half (1/2) of this residue to my trustees, to be held i in trust. My trustees shall divide the property belonging to this trust into shares in respect of my son's descendants who survive me, per stirpes. Each share set aside in respect of a child or more remote descendant of my son (hereinafter referred to as the beneficiary) who has reached the age of twenty-five (25) years shall be distributed to the beneficiary. Each share set aside in respect of a beneficiary who has not reached the age of twenty-five (25) years shall be held in a separate trust in respect of the beneficiary. Until the beneficiary reaches the age of twenty-five (25) years or until the death of the beneficiary, whichever shall be the first to occur, my trustees shall pay or apply the net income of the trust at quarterly or other convenient intervals, but at least annually, to or for the benefit of the beneficiary. In addition, my trustees may at any time or from time to time pay to or apply for the benefit of the beneficiary such amount or amounts fi.om the principal of the trust, whether all, pan or none, as my trustees may, in their sole discretion, determine. In exercising this discretionary power, my trustees may but need not consider any other resources of the beneficiary and shall give primary consideration to the needs of the beneficiary. When the beneficiary reaches the age of twenty-five (25) years or upon the death of the beneficiary, whichever shall be the first to occur, my trustees shall distribute all property then belonging to the principal of the trust to the beneficiary if the beneficiary is then living or, if the beneficiary is not then living, to the descendants of the beneficiary who are then living, per stirpes, or, if there are no descendants of the beneficiary who are then living, to my son's descendants who are then living, per stirpes, or, if there are no descendants of my son who are then living, to my descendants who are then living, per stirpes, or, if there are no descendants of mine who are then living, to the organizations set forth in paragraph (f) of this article, provided, in all cases, that any property that would otherwise pass to an individual for whom a trust is otherwise being held under the provisions of this article shall instead be added to the principal of the trust that is then being held in respect of that individual under this article or shall otherwise be set aside in a separate trust to be held in respect of that individual in accordance with the provisions of this article. (e) If either my daughter or my son does not survive me and leaves no descendants who survive me, I give that portion of the residue which otherwise would have passed to or for the benefit of my deceased daughter or son and/or her or his descendants to my trustees in trust or outright to or for the benefit of my surviving son or daughter and/or his or her descendants in accordance with the foregoing provisions of this article. If none among my daughter or my son or any descendants of my daughter or my son survive me, I give all of the residue of my estate in accordance with the provisions of paragraph (f) of this article. (f) If no descendants of mine survive me, I give all of the residue of my estate to the following in equal shares: (1) St. Timothy's Lutheran Church, Camp Hill, Pennsylvania, and (2) Hospice of Central Penn,~ylvania, Enola, Pennsylvania. Article 5 Death Taxes. I direct that all transfer, estate, inheritance, succession, and other death taxes that become payable by reason of my death, not including generation-skipping transfer taxes, with respect to all property included in the computation of the taxes, whether or not passing under this will, shall be paid out of my estate in the same manner as a general administration expense, without apportionment. Article 6 Younger Beneficiaries. Whenever any property, whether income or principal, shall vest pursuant to the provisions of this will in a beneficiary who has not reached the age of 21 years, my executors shall have the power upon the distribution of the property to hold the property in a separate fund to be managed for the benefit of the beneficiary. Until the befleficiary reaches the age of 21 years, or until the prior death of the beneficiary, my executors may in their sole discretion pay or apply the income or principal of the fund to or for the benefit of the beneficiary. Any income that is not distributed shall be added to principal. When the beneficiary reaches the age of 21 years, or upon the prior death of the beneficiary, my executors shall distribute all property then belonging to the income and principal of the fund to the beneficiary or the estate of the beneficiary. The authority conferred on my executors by this article shall be construed as an administrative power and shall not be deemed to postpone the vesting of any interest in property held for the benefit of a beneficiary pursuant to this article. Article 7 Spendthrift Provision. Except as otherwise required by law, no interest of any beneficiary in any property passing under this will, whether income or principal, shall be subject to anticipation or assignment by the beneficiary or to attachment or other legal process by any person having a claim against the beneficiary while in the possession of my executors. Article 8 Administrative Powers. I authorize my executors and trustees, as the case may be, with respect to all property held by them in any capacity under this will, to exercise in their sole discretion and without prior authority fi.om any court, in addition to all powers conferred on them by law, the following powers: (a) Power to purchase or othenvise acquire and to retain any property, whether or not authorized for investments by law, and whether or not productive, without diversification as to kind or amount. (b) Power to transfer, sell, exchange, partition, lease, mortgage, pledge, give options upon, or otherwise dispose of any property, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and conditions, with or without security, and for such price as they may determine. (c) Power to hold or register any securities or other property in the name of a nominee or in such form as to pass by delivery, with or without indicating their fiduciary character. (d) Power to vote any corporate stock in person, through designees, or by proxy, with or without power of substitution, and to execute authority or proxies to one or more designees or nominees. (e) Power to join in and to deposit securities under any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure, or voting trust and generally to exercise all the rights and powers of a security holder of any corporation. (f) Power to borrow money and to pledge or mortgage property to secure the borrowing, without incurring personal liability. (g) Power to compromise or settle claims and other controversies on such terms as they shall determine. (h) Power to invest in the stock or other securities of any corporate trustee or the holding company of any corporate trustee or in any common trust fund maintained by any corporate trustee or any affiliate of a corporate trustee or in any investment company or investment trust for '- 5 which any corporate trustee or any affiliate of a corporate trustee acts and receives compensation for acting as investment advisor, custodian, transfer agent, registrar, sponsor, distributor, or manager. (i) Power to allocate any property received or any charge incurred either to principal or income or partly to each without regard to any law defining principal and income. (j) Power to exercise any tax elections provided by law without requiting adjustment between principal and income for any resulting effect on income or estate taxes. (k) Power to divide any trust held under this will into two or more separate trusts based on the fair market value of the trust assets at the time of the division. (1) Power to combine any trust held under this will with any other trust having substantially the same provisions, whether created under this will or created by me or another person under a different instrument. (m) Power to change the situs of any trust held under this will from the jurisdiction in which the trust is then being administered to a different jurisdiction by a signed instnnnent filed with the trust records. (n) Power to terminate any trust held under this will by distributing the principal of the trust to or among the beneficiary or beneficiaries then entitled or eligible to receive the income of the trust in such shares or proportions as my trustees shall determine. (o) Power to make distributions in cash or in kind, or partly in each, or by way of undivided interests, without making pro rata distributions of specific assets, and without regard to the income tax basis of specific assets allocated to any beneficiary. (p) Power to distribute any property that shall vest in or become distributable to (i) a beneficiary who is a minor or who is otherwise subject to a legal disability, by distributing the property to or for the benefit of the beneficiary directly, without the intervention of a guardian, or by distributing the property to a guardian of the estate of the beneficiary, or, in the case of a minor beneficiary, by distributing the property to a parent or guardian of the person or other person having care and custody of the beneficiary, and (ii) a beneficiary who has not reached the age of 21 years, by distributing the property to such person or banking institution, including any executor or trustee, as my executors or trustees may designate as custodian for the beneficiary under a transfers to minors act, or by distributing the properly to my executors or trustees to be held in a separate fund to be managed for the benefit of the beneficiary under this will. (q) Power in my executors to disclaim on my behalf any interest in property that would otherwise have passed to me by any means prior to my death. (r) Power to retain and to pay the fees and expenses of attorneys, accountants, custodians, investment counsel, and other agents and advisors, without reducing the compensation payable to my executors or trustees. Article 9 Executors. I appoint Harry J. Rubin, Esquire, York, Pennsylvania, or, if he fails to qualify or ceases to act as executor, Frederick S. Spangler, Esquire, York, Pennsylvania, to serve as successor executor in place of my spouse. If both Harry J. Rubin and Frederick S. Spangler fail to qualify or cease to act as executor, I appoint my daughter, Frances Marie Fencel to serve as successor executor. No executor shall be required to give a bond or other security in any jurisdiction. Article 10 Trustees. I appoint Harry J. Rubin, Esquire, York, Pennsylvania, and Mellon Bank, N.A., Harrisburg, Pennsylvania, to serve as trustees of any trust created under this will. If Harry J. Rubin, Esquire, shall fail to qualify or cease to act as trustee, I appoint Frederick S. Spangler, Esquire, York, Pennsylvania, to serve as successor trustee in place of Harry J. Rubin, Esquire. If both Harry J. Rubin, Esquire, and Frederick S. Spangler, Esquire, fail to qualify or cease to act as trustee, Mellon Bank N.A., shall continue to act as sole trustee. Harry J. Rubin, Esquire, York, Pennsylvania, or, if he is unable to act, Frederick S. Spangler, Esquire, York, Pennsylvania, or, if he is unable to act, the managing partner of the law firm of Barley, Snyder, Senf[& Cohen, or any law firm successor thereto, shall have the power to remove any financial insttufion previously serving as corporate trustee, subject to the appointment of a successor corporate trustee, and to appoint any other qualified financial institution to serve as successor corporate trustee. Any removal shall be accomplished, and any appointment shall be made and accepted, by a signed insmmaent. Any corporate trustee shall be entitled to receive compensation for its services in any fiduciary capacity under this will in accordance with its published schedule of rates from time to time in effect when the services are performed. No trustee shall be required to give a bond or other security in any jurisdiction. Article 11 References. As used in this will, all references to my children, daughter or son shall be deemed to refer collectively or individually, as the context requires, to my daughter, Frances Marie Fencel, and my son, Brian Eugene Moms. All references to my descendants shall be deemed to refer to my children and the descendants of my children. I have si. gned this instrument as my last will on this date: A/cv-e,~ _;.~ Eileen K. Lasday O Signed, published, and declared by the above named testatrix as and for her last will, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as wimesses. 8 Acknowledgment Commonwealth of Pennsylvania County of Cumberland I, Eileen K. Lasday, the testatrix whose name is signed to the attached or foregoing instmmem, having been duly qualified according to law, 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 Eileen K. Lasday, the testatrix, on this date: ]~j~,~/~_j _7_. Et~ / E~een K. Lasda~ - & Affidavit Commonwealth of Pennsylvania County of Cumberland We, ~c.~ ~/-~tpr~,q and ~7)/~t~tv-h. ,the witnesses whose names are signed to tile attached or foregoing instrument, having been duly qualified according to law, hereby 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 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. ,~t.qwom to or affirmed and subscribed to before me by ~6c~ ~-~ Z~t~ ~ and ~--/ff.,l~? ~/~,~ t~,~) , witnesses, on this date: A/~d'e_-to~ )~ 2~ t h jr/10302001/1026453.1 10 VALUATION of Personal Property for: The Estate of Eileen K. Lasday - Deceased Camp Hill, Pennsylvania Prepared by: Elizabeth Brady ELIZABETH BRADY ANTIQUES 1608 Lori Lane Harrisburg, PA 17110 717-545-2158 i I ELIZABETH BRADY ANTIQUES 1608 Lori Lane Harrisburg, PA 17110 717-545-2158 Fax: 717-232-9454 Email: !izbrady 1608~earthlink. net The following in my experienced opinion is the Fair Market Value of the described items I examined and researched for the Estate ofEileen K. Lasday. My qualifications and experience used to value this personal property are: 1. I have been an active participant in the Antiques Trade for over 25 years. 2. During this time I have exhibited at quality Antiques Shows in Pennsylvania, New Jersey, New York, Maryland, Virginia and the District of Columbia. 3. I owned an Open Antiques Shop for many years in Harrisburg, PA. 4. For over 25 years I have held active memberships in the Pennsylvania Antiques Dealers Association and the Capital Region Antique Dealers Association. 5. My Antiques Research Library contains over 300 volumes covering a broad range of personal property. 6. Past clients for whom I provided Opinions of Value include various Banks, Individuals and Auction Houses. It is my researched conclusion and opinion that the subject property consisting of 31 items are valued at $ 5,477.00. Elizabeth {5~,.a)dy Date Decorator Items Ceramic Vegetable Wall Hanging, Ceramic Vegetable Centerpiece, Small Wooden Figure, Green China Shell, Pewter Card Holder, China Cube for Sugar, Pr Brass Candleholders, 3 Pr Crystal Candleholders, Four various pieces of China, 3 Art Glass Vases, Art Glass Charger, Oriental Figure, Two small Pictures, Small Craft Mirror, Various small China items. $200. Pictures 9 Pictures, Various Floral Scenes, Some Prints - Other Pastel Watercolors. Unknown Artists. Framed. $275. 4 Oriental Prints. $850. Household Items 18 pcs. Corelle Dinnerware, Various small pcs. of China, 3 China Casseroles with Lids, 4 wine glasses, S&P Shakers, Glass Pitcher, Crystal Vase, 4 Soup Bowls, 3 Coffee Mugs, 3 pcs. Pressed Glass, 3 Ashtrays. $125. Furniture Bedroom Furniture: King-size Headboard and Triple Dresser with Mirror. All Blue Finish, some use and wear marks. Approximately 20 years old. $350. Pair of White French Provincial Night Stands. Noticeable damage to tops. 20 years old. $100. Lingerie Chest. White French provincial. Davis Furniture Co. Approx. 20 years old. Use and wear marks. $250. Chest - Dresser Chest - two Large Drawers, 2 Small Drawers at top. Painted White. $300. Black Lacquer Oriental Dining Room Chair. $125. Property Description and Valuation Antiques White China Soup Tureen with Figural Cherub Lid Finial. Approximately 12" Wide x 10' High. Marked Wein, Germany. Condition Good $75. Porcelain Sugar Bowl and Lid Marked Herend. Condition Good. $25. White Porcelain Urn/Lid. Approx. 6" High. Marked Coalport. Condition Good. $45. Porcelain Hinged Box, Pink and Rose Decorations. 6 ½"L x 3 ½"W x I"H. France. Condition Good. $50. Hand painted Dresser Jar w/Lid. Limoges China. Approx. 3 ½" Diameter. Condition Good. $20. Small China Box with Hinge, Capi-di-monti. Condition Good $15. Chinese Imari Bowl on wood Stand. 11 ½" Diameter, 5" High. Condition Good. $250. Chinese Imari Cylinder Shape Jar with Lid. 5 ½" High. Condition Good. $75. Chinese Imari Plates, Pair, Condition Good. 9 ½" Diameter with Wooden Easels. $250. Vanity Set, Glass Perfume Bottle approx. 3" High, Glass dish or Pin Tray with Brass Accent on both pieces. Condition Good. $60. Vanity Item, Small Glass Dresser Jar with Picture on top. Condition Good. $45. Victorian Art Glass Vase, Green with Gold Decoration. Condition Good. $60. Silver plate Oval Tray, used under perfume bottles. Condition Good. 6" x 10" $7. 17 Pcs. Orrefors Crystal Goblets, Rhapsody Clear Pattem. Excellent Condition $500. Elegant Crystal Glassware, Pink with Gold Rims. 46 pcs. $460. China or Curio Cabinet - Green Finish, Double Doors, Glass Shelves. Modern. $450. Round Cocktail Table, Brass and Glass. Approximately 48" Diameter. Modem. $150. File Cabinet Modem Particle Board. $75. Lamps Cut Glass Lamp with Shade 36" High. $95. China Ginger Jar Lamp with Shade, White with Lotus Flowers. 20" High. $60. China Lamp with Shade Greek Figures 26" High. $75 Small Blue and White Ceramic Table Lamp 18" High. $60. Items with damage 3 German Figurines, Pair Bisque Figures, Ginger Jar, Imari Jar/Lid, Porcelain Frame, Crystal Decanter missing Stopper, Porcelain Rose, Dresden Lamp Base, Tall Cut Glass Vase, Lamp with Birds, Crystal Bell. No value. MOUNTZ Trust Your Special Moments To Mountz. June 20, 2002 Harry Rubin P.O. Box 1129 Harrisburg, PA 17108-1129 Dear Harry Rubin, At your request I examined the jewelry you submitted for valuation and have provided an opinion of the Fair Market Value for the estate ofEileen Lasday. This report is valid only in its entirety and the final figure excludes any applicable taxes. You may wish to take this into consideration when using the report. The value conclusions are subject to limiting conditions that are set forth in the body of the report. To the best of my knowledge and experience, I estimate the jewelry has a total Fair Market Value of $5,335.70. Photographs are included with the original report for your reference. I suggest that you keep your copy of this report in a safe place. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). If I can be of any further assistance, please call. Sincerely, Linda L. Cunningham G.G. Certified Gemologist Appraiser, AGS Enclosures ,(A~;,'4 ) a780 Trindle Road · Camp lull, PA 17011 * (717) 763-1199 '~' www.mouintzj~wclors.c'onl Table of Contents · Letter of Transmittal · Table of Contents · Purpose · Intended Use · Definition of FairMarket Value · Approach to Value · Market · Limiting Conditions · Subscriptions Retained for Value Consulting · Metal Markets · Certification · List of Laboratory Insmunents · Item Descriptions · Photograph(s) · Biographical Information This report is valid only in its entirety and for its stated purpose and intended use and was prepared in accordance with thc Uniform Standards of Professional Appraisal Practice (USPAP). Statements and Limiting Conditions Purpose The purpose of this report is to describe and document the quality of the jewelry listed and to estimate it's Fair Market Value. Intended Use The intended use of this report is for providing an estate appraisal listing the Fair Market Value for use in the resolution of the Eileen Lasday. Valuation Date: Definition of Fair Market Value The fair market value is the price at which the property would change hands between a willing buyer and willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts. The fair market value of a particular item of property.., is not to be determined by a forced sale price. Nor is the fair market value of an item of property to be determined by the sale price of the item in a market other than that in which such item is most commonly sold to the public, taking into account location of the item wherever appropriate. Taken from Treasury Regulation 20.2031-1 (b) Approach to Value There are three traditional approaches to value that are as follows: Income approach: Applies to income producing properties and is Used only if an income situation or rental property can be identified. Market Data approach: Compares the qualities of the subject item to an article with similar or identical qualities, and researches and records current verifiable sales of such merchandise. Cost approach: Establishes the total value of an item by considering the value of its component parts (precious metal content, gemstone weights and qualities, labor, and any other fees) together with the appropriate retail markup according to the norms of the jewelers in the locale, supply and demand, and the current state of the marketplace. Fair Market Value is estimated using the market data approach. Neither the income approach nor the cost approach apply in establishing Fair Market Value. However, thc cost approach to value was used to check on the reasonableness or market values found. Market To value an item a market (and market level) must be recognized. The most appropriate market for jewelry can vary depending upon the article's age, condition, quality, intrinsic content, aesthetic appeal, provenance, current fashion trends, artistic interpretation, period of mmmfacture among others. The type of retail outlet that most commonly carries thc items being appraised is considered to be thc most appropriate market. However, the auction market was also considered as another appropriate market in establishing Fair market Value for this type of jewelry. Limiting Conditions The jewelry described within has been analyzed and graded in accordance with prescribed grading standards using "state of thc art" methods and precision laboratory equipment. Jewelry constructed solely of, or in combination with, precious metals (i.e. platinum, palladium, yellow or white gold and/or silver) is tested, analyzed and described for its type and content of such metal. Unless otherwise stated, all gemstone weights, grades and measurements are approximate and stones have not been removed from their mountings. Diamonds are graded with the prescribed grading nomenclature of the Gemological Institute of America (GIA) and the use of pre-graded permanent master diamond color comparison stones. Colored stones are color graded according to the GIA color grading system. Unless otherwise stated, all colored stones listed on this appraisal report have probably been subjected to various treatments to improve their appearance. Treatments are considered usual and customary practices when properly disclosed and when done without intent to defraud the consumer. The treatments are mostly stable and do not require special care. When a treatment is detected and considered unusual it will be so noted by this appraiser. Some treatments are reversible and re-treatable. It may be beyond the scope of an appraisal to determine exact treatment methods or the amount of treatment present. Some treatments require sophisticated equipment not found in a standard gemological laboratory. Prevailing market values are based on these universally practiced and accepted processes by the gems and jewelry trade. Sources are assumed to be reliable and the appraiser does not assume responsibility for their information. The appraiser assumes the ownership of the subject property is tree as stated by the client. The fees paid for this appraisal do not include the services of the appraiser for any other matter. In particular, fees paid to date do not include any of the appraiser's time or services in connection with any statement, testimony or other matters before an insurance company, its agents, employees or any court or other body in connection with the property herein described. If the appraiser is required to testify or to make any statements to a third party concerning the described property and/or appraisal, the applicant shall pay the appraiser for all of such time and services so rendered. This document is limited to its stated intended use and is invalid if all items listed in the Table of Contents are not present. Unless expressly stated, the items appraised are in good condition. Any serious deficiencies and repairs are noted. Ordinary wear and tear is not noted. The information in this report is confidential. This appraisal process does not discover liens, encumbrances, or fractional interests but, ffknown, they are noted. The limited owner of this appraisal is the party for Whom the work was performed. Possession of this report does not provide title to the items appraised. Possession of this report, any portion of this report, or any copy thereof, does not include the right of publication without the appraiser's written consent. Use of the information contained in the appraisal is invalid ff all items listed in the Table of Contents are not present. Each item described in this report has been photographed and file copies of thc photograph(s)as well as a copy of the report are maintained in the appraiser's files for at least five years after the report date. Third parties may rely on the information in this report for the defined purpose and intended use only. Third parties requiring further information than what is in the report must obtain the written permission of the owner of the appraisal before the appraiser will discus the report. No changes may be made to this report by anyone other than the appraiser. The appraiser cannot be responsible for unauthorized alterations. The professional relationship between the appraiser and the client ends with the delivery of this report. Subscriptions Retained for Value Consulting Drucker, Richard - The Guide. Northbrook, IL Rapaport, Martin - Rapaport Diamond Report, New York, NY Metal Market 06/20/2002 Gold $325.80 Silver $4.98 Platinum $548.00 List of Laboratory Instruments Binocular microscope Leveridge gauge Electronic scale Thermal conductivity diamond tester Touchstone and acids Ultraviolet light unit Spectrascope Proportionscope Polariscope Dichroscope Refractometer Chelsea color filter Heavy liquids Diamond light and graded master comparison diamonds Certification I hereby certify that, to the best of my lmowledge and belief: · The statements of fact eon~ned in this report are tree and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my unbiased professional.analysis, opinions, and conclusions. · I have no present or prospective inlerest in the pmpexty that is the subject of this report and I have no personal interest or bias with respect to the parties involved. My compensation is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of my client, the amount of the value estimate, the a, ainment of a stipulated result, or the occurrence of a subsequent event. · I have made a personal inspection of the property that is the subject of this report. · No one provided significant professional assistance to the person signing this report. · My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. Linda L. Cunning~am G.G. & Certified Gemologist Appraiser, AGS 06/20/2002 · Prepared For: Harry Rubin Date: 06/20/2002 P.O. Box 1'129 HarrisbUrg, PA 17108-1129 Item 1 ' Gold Overlay Chain One 24" long, twisted rope chain with a barrel shaped bar clasp. The bracelet is stamped "KREMENTZ," is yellow gold plated, and weighs 7.4 grams. Chain Attributes Design: Twisted Rope Length: 24.00 inches Metal type: Gold plated Clasp: Barrel Total Approximate Estate Value Excluding Tax $2.00 Item 2 10K Snake Chain One 10K yellow gold, 17 1/2"'long, 5.3 mm wide, 3.5 mm thick snake chain. The chain has a double folding clasp, is stamped "IOKT FORSTNER" on the clasp and chain end, and weighs 40.3 grams. 25.9 DWT Chain Attributes Design: Snake Length / Width: 17.50 inches / 5.30 mm Metal type: 10K yellow gold Clasp: Double folding Total Approximate Estate Value Excluding Tax $132.00 Item 3 Rope Chain One 14K yellow diamond cut rope chain. The chain is 20 1/4" long, 1.8 mm wide with a barrel clasp and figure eight safety. The chain is stamped "MA 14K" and "MC" on the clasp's tongue and weighs 5.47 grams. 3.5 DWT. Chain Attributes Design: Diamond cut rope Length / Width: 20.25 inches / 1.80 mm Metal type: 14K yellow gold Clasp: Barrel Total Approximate Estate Value Excluding Tax $25.00 Item 4 Omega Necklace One 14K yellow gold, flat omega necldace. The necklace is 16" long, 6.7 nun wide, and weighs 32.6 grams. (21.0 DWT) The necklace has a hidden box clasp and a figure eight safety. The necklace is stamped "14K ITALY" and "JWD" on the.back of the clasp. Chain Attributes Design: Flat Omega Length/Width: 16,00 inches / 6.70 mm Metal type: 14K yellow gold Clasp: Concealed box Total Approximate Estate Value Excluding Tax $150.00 Item 5 Black Imitation Pearl Necklace with Enhancer One 17" long necklace with thirty nine, 9 mm imitation black pearls. The clasp is 800 silver (less silver content then sterling) with twelve imitation diamonds and one imitation pearl. The necklace also has a goldstone enhancer with one, 10 mm imitation black pearl and synthetic clear stones. The necklace clasp is stamped Total Approximate Estate Value Excluding Tax $75.00 Item 6 Emerald and Diamond Ring One 18K yellow gold band style ring with alternating diamonds and emeralds. The ting. is 4 mm wide at the top and tapers to 2.3 mm at the bottom. The ring has five, 2.5 - 2.6 mm square step cut emeralds alternating with four, 2.4 nun round brilliant cut diamonds, all channel set. The ring is stamped "18K" and weighs 3.23 grams. 2.1 DWT. Diamond Melee Attributes Shape and cut: Round full cut Measurements: 2.4 mm Number of diamonds: 4 Total Weight: .20 cts. (estimated) /I ~(~ ~ Clarity: VS Color: G EmeraId Melee Attributes Shape and cut: Square step cut Measurements: 2.5 - 2.6 mm Number: 5 Total Weight: .40 cts. (estimated) Clarity: VS Color: Fine color Total Approximate Estate Value Excluding Tax $165.00 Item 7 Diamond Slide One 14K yellow gold slide with one, approximately 1.50 carat, old EuroPean cut diamond. The slide is 22.2 mm wide.and 27.5 mm long, and resembles the two ends of a draped cloth with the diamond between the two ends. The diamond is set in a four prong, yell°w gold, peg head. The slide is stamped "14K" and weighs ~9,16 grams. 5.9 DWT Diamond Grading Report Shape and Cut: Old European. Measurements: 7.38 x 7.31 x 4.35 mm (approximate) Weight: 1.50 Cts. (estimated) Depth: 59.20% Table: 47.7% Girdle: Medium, frosted " Finish Polish: Fair Symmetry: Fair Clarity: I-1 Color: M Fluorescence: None (lw) Total Approximate Estate Value Excluding Tax $1,625.00 Item 8 Diamond Brooch One 14K yellow gold, round open work brooch. The brooch is 33 mmround and has a hinged pin and catch and hinged loop bail on the back. The brooch has one, approximately .26 carat, old European cut diamond set in the center surrounded by six spirals with six empty six prong heads. The outer row has six, approximately .02 carat each, old mine cut diamonds alternating with three, approximately .08 - .09 carat each, old mine cut diamonds. Three heads are empty, ail of the diamonds are set with six prong, yellow gold heads. The brooch weighs 8.8 grams. 5.6 DWT Diamond Attributes Shape and cut: Old European Measurements: 3.97 x 3.82 x 2.83 mm (approximate) Weight: 0.26 Cts. (estimated) Clarity: SI-2 Color: I Diamond Melee Attributes Shape and cut: Old mine cut Measurements: 1.6 - 1.8 mm Number of diamonds: 6 Total Weight: .12 cts. (estimated) Clarity: VS-2 - S1-1 Color: I Diamond Attributes Shape and cut: Mine cut Measurements: 2.70 x 2.80 x mm (approximate) Weight: 0.08 Cts. (estimated) Clarity: VS Color: I Diamond Attributes Shape and cut: Mine cut Measurements: 3.00 x 2.70 x nun (approximate) Weight: 0.09 Cts. (estimated) Clarity: SI-1 Color: I Diamond Attributes Shape and cut: Mine cut Measurements: 2.70 x 2.80 x mm (approximate) Weight: 0.08 Cts. (estimated) Clarity: I-1 Color: I Total Approximate Estate Value Excluding Tax $285.00 Item 9 Costume Brooch One white base metal, double wing shaped brooch, 2 3/8" wide with six dangling, 5.0 mm round faceted, foil back glass. The wings are covered with pave set round foil back glass and there are one round and four European cut foil backs in a row in the center of the wings. The brooch has no trademark and several stones are missing. Total Approximate Estate Value Excluding Tax $7.00 Item 10 Diamond Slide One 14K yellow gold diamond slide. The slide is 6 1/2mm wide, 15.1 mm long, with a flat back. The back is hinged at the bottom and has a snap lock at the top. The slide has fourteen, approximately .06 - .07 carat each, round brilliant cut diamonds, channel set in two rows of seven. The slide is stamped "14K SG" and weighs 2.8 grams. 1.8 DWT Diamond Melee Attributes ~ ~,~. ~ Shape and cut: Round full cut ,, "~'~ Measurements: 2.5 - 2.7 mm Weight: 0.06 to 0.07 cts. each Number of diamonds: 14 Total Weight: .88 cts. (estimated) Clarity: I-1 Color: G-H Total Approximate Estate Value Excluding Tax $325.00 Item 11 Gold. Filled Earrings One pair of gold-filled earrings, non-pierced~ screw backs with 7.25 mm balls at the top and one 9 mm ball dangling:from the upper ball. The earrings are stamped "1/20 12 K.G.F." Total .approximate Estate Value Excluding Tax $1.00 Item 12 Green Synthetic Spinel Ring One 14K yellow gold with one 15 x 7 synthetic spinel and two, 1.2 nun round single cut cubic zirconias. The marquise is set with two chevron prongs and the cubic z~reonias are set with two prongs each. The ring is stamped "14K DQ CZ" and weighs 4.02 grams. 2.6 DWT. Total Approximate Estate Value Excluding Tax $15.00 Item 13 Sterling Silver Ring One sterling silver filigree ring with one 16 x 12 mm oval brownish yellow citrine, eight marquesitcs, and a 2.5 mm round cabochon black onyx. Total Approximate Estate Value Excluding Tax $5.00 Item 14 Jade Pendant One 14K yellow gold, 53.5 mm (2 1/8") round jadeite jade ',pi" pendant. The pendant is disc shaped, pierced in the center with gold Chinese characters. The pendant has a gold rim and butterflies at 3, 6, 9, and 12 o'clock. The pendant has an open wire bail, which is stamped "14K." The jade is light, mottled grayish green. The pendant weighs 27.8 grams. 17.9 DWT Total Approximate Estate Value Excluding Tax $40.00 Item 15 Jade Bracelet One jadeite jade hinged bangle bracelet, 8.2 mm wide, 2 3/4" outer diameter with engraved 14K yellow gold hidden hinges. The bracelet is brownish orange to light grayish green on one side and mostly grayish blue green with a small amount of orange on the other side. The jade is lightly carved with flowers. The bracelet is stamped "14K 585 CKG." Total Approximate Estate Value Excluding Tax $120.00 Item 16 Aquamarine and Diamond Ring One 14K yellow gold ring with one 8.2 x 6.25 x 4 nun oval faceted aquamarine set with four prongs in the center. TWelve, approximately .025 carat each, round brilliant cut diamonds surround the aquamarine and are set with three shared prongs each. The ring is stamped "14K" and weighs 2.6 grams. 1.7 DWT. Aquamarine Attributes Shape and cut: Oval faceted Measurements: 8.20 x 6.25 x 4.00 mm (approximate) Weight: 1.13 Cts. (estimated) {i~i~ ~:}')~ t'~ Color: Light greenish blue ~ - ' Comments: 40% window Diamond Melee Attributes Shape and cut: Round full cut x Measurements: 1.8 mm Number of diamonds: 12 Total Weight: .30 cts. (estimated) Cladty: VS Color: G-H Total Approximate Estate Value Excluding Tax $165.00 Item 17 Aquamarine and Diamond Pendant One 14K yellow gold pendant with one 8 x 10 oval faceted aquamarine set in a four prong pendant basket. The pendant has three, approximately .025 carat each, single cut diamonds set with four prongs each in a cluster above the aquamarine. The bail is a double wire, hidden behind the diamOnd. The pendant has no stampings or trademark and weighs 1.6 grams. 1.0 DWT. Aquamarine Attributes Shape and cut: Oval faceted Measurements: 8.00 x 10.00 x 4.25 mm (approximate) Weight: 1.87 Cts. (estimated) Clarity: VS Color: Very light, greenish blue Diamond Melee Attributes Shape and cut: Round single cut Measurements: 1.8 mm Number of diamonds: 3 Total Weight: .08 cts. (estimated) Clarity: I-1 Color: I-J Total Approximate Estate Value Excluding Tax $50.00 Item 18 Diamond Slide One 14K yellow gold slide with three old European cut diamonds and one tapered baguette diamond. The slide measures 1 1/8" long, 17.58 mm wide at the center diamonds. The slide is a flattened X shape with a thin bar at each end, which goes under a necklace. The legs of the X curve inward slightly. Five, approximately .03 - .05 carat each, round brilliant cut diamonds are channel set into the X from top left to /' tQ bottom right. One, approximately .20 carat and one; approximately ~3 carat, old. European cut diamonds ~;/' ~ are set in four prong, yell0w gold heads at 3 and 9 o'clock, between the legs of the "X." One, approximately .37 carat, old E~ cut diamond is set in the notch at the top of the X. One, approximately .14 carat, tapered baguette diamond is bar set in the notch at the bottom of the X with the small end toward the notch. The slide has no trademarks or stampings and weighs 4.7 grams. 3.0 DWT. Diamond Attributes Shape and cut: Old European Measurements: 3.97 x 3.97 x 2.08 mm (approximate) Weight: 0.20 Cts. (estimated) Clarity: SI-1 Color: H Diamond Attributes Shape and cut: Old European Measurements: 3.91 x 4.03 x 2.33 mm (approximate) Weight: 0.23 Cts. (estimated) Clarity: SI-1 Color: H Diamond Attributes Shape and cut: Old European Measurements: 4.80 x 4.93 x 2.48 mm (approximate) Weight: 0.37 Cts.. (estimated) Clarity: I-I Color: I Diamond Melee Attributes Shape and cut: Round full cut Measurements: 2.0 - 2.4 mm Weight: 0.03 to 0..05 cts. each ' Number of diamonds: 5 Total Weight: .20 cts. (estimated) Clarity: VS Color: G-H Diamond Melee Attributes Shape and cut: Tapered baguette Measurements: 4.25 x 2.5 x 1.5 mm Number of diamonds: 1 Total Weight: .14 cts. (estimated) Clarity: VS Color: G Total Approximate Estate Value Excluding Tax $597.00 Item 19. Jade Earrings One pair of 14K yellow gold, screw back, drop style eanings with jadeite jade. Each earring has a gold top with a'loop at the bottom and two. curved ribbons going up from the loop. A bow is ~attached to the bottoTM of the loop and a four prong basket head hangs from the bow. A jadeite cabochon is set in each basket. The eanings are stamped "14K," have no trademark, and weigh 7.6 gramg. 4.9 DWT. Jadeite Attributes Shape and cut: pear shaped faceted Measurements: 15.14 x 10.16 x 3.60 nun (apProXimate) Color: Medium, slightly grayish green Comments: Jade is slightly mottled and is dyed. Jadeite Attributes Shape and cut: lear shaped faceted Measurements: 15.21 x 10.12 x 3.63 mm (aPproXimate) Color: Medium dark, moderately, strong green Comments: Jade is slightly mottled and is'dyed. Total ApproXimate Estate Value Excluding Tax $75.00 Item 20 Emerald and Diamond Slide Pendant One 14K yellow gold figure'eight style slide pendant. The pendant is 37 mm long and 13.9 mm wide. Twelve, approximately .02 carat each, round brilliant cut diamonds are set in a row with three prongs each in the center front of the "8." A diamond and emerald cluster is soldered into the bottom loop. The emerald weighs approXimately .42 carat and is set with four prongs in the center of the cluster. Sixteen, approXimately .02 - .025 carat each, round brilliant cut diamonds are prong set around, and lower than the emerald, at varying heights. The emerald and diamond cluster appears to be. cut from a ring. The slide is marked "14KP" and has an illegible trademark, which appears to be a "DQI." The slide weighs 7.7 grams. 4.9 DWT. Emerald Attributes Shape and cut: Oval faceted Measurements: 5.65 x 4.50 x 2.87 nun (approximate) Weight: 0.42 Cts. (estimated) Clarity: VS Color: Medium dark, moderately strong to strong, very slight bluish green Comments: 40% window Diamond Melee Attributes Shape and cut: 27 Round full cut and 1 single Measurements: 1.7 - 1.8 mm Weight: 0.02 to 0.025 cts. each Number of diamonds: 28 Total Weight: .69 cts. (estimated) Clarity: VS - SI Color: G-H Total Approximate Estate Value Excluding Tax $600.00 Item 21 Gold Brooch One 14K yellow gold brooch. The brooch is 26 x 12.5 mm and has a hinged pin and non-locking catch on the back. The brooch is designed as a tri-color leaf with stem anda snake with its head and tail on the leaf and the center of the snake coiled under the leaf andarOund the stem. The leaf has translucent green, yellow and orange enamel., There is one, approximately .01 carat, round brilliant cut diamond bezel set ia the snakes head. The diamond is badly chipped. The catch is'stamped, 14K" and has the Krementz trademark. ' Total Approximate Estate Value Excluding Tax $45.00 Item 22 Sapphire and Diamond Slide Pendant One 14K yellow gold triangular shaped slide pendant with one, approximately .05 carat, round brilliant cut diamond and one, approximately 1.09 carat, oval blue sapphffe. The gemstones are both bezel set. The slide measures 38 mm wide at the top, 25 mm long and has open sides and back. The slide has a concave triangle on the right. The sapphire is set at the top inside corner of the concave triangle. The diamond is set at the top center of the slide. The left side of the slide has a waVY top. The slide is stamped "14K 585" and has an illegible trademark. The slide weighs 8.8 grams. 5.7 DWT. Sapphire Attributes Shape and cut: Oval faceted Measurements: 7.00 x 5.00 x 3.81 mm (approximate) Weight: 1.09 Cts. (estimated) ' Clarity: VS Color: Dark, moderately strong blue Diamond Attributes Shape and cut: Round brilliant Measurements: 2.50 x 2.50 x mm (approximate) Weight: 0.05 Cts. (estimated) Clarity: SI-2 Color: I Total Approximate Estate Value Excluding Tax $330.00 Item 23 Cubic Zirconia Slide Pendant One 14K yellow gold, 13.5 mm round "bead" slide. The slide is covered with forty, 2.8 mm round brilliant cut cubic zirconias. The cubic zirconia are pave' set. The slide is hollow, has no stumpings or trademark, and weighs 4.4 grams. 2.9 DWT. Total Approximate Estate Value Excluding Tax $16.70 Item 24 Diamond and Emerald Bracelet One 14K yellow gold bracelet set with fourteen marquise shaped emeralds, 72, approximately .02 - .04 carat each, round brilliant cut diamonds, and 120 baguette diamonds. The bracelet is cast, 7" long, 8 mm wide, has fifteen links and a hidden box clasp with a figure eight safety. The bracelet is rhodium plated on the top. Each link has one, approximately .23 carat each, marquise shaped emeralds surrounded by one, approximately .04 carat, and four, approximately .02 carat each, round brilliant cut diamonds and eight, approximately .02 - .03 carat each, baguettes. All of the diamonds and emeralds are prong set, most with two prongs each. The bracelet has no trademark or metal stampings, has a total diamond weight of approximately 4.46 carats and weighs 18.5 grams. 11.8 DWT. One emerald and three, approximately .02 carat each, round brilliant cut diamonds are missing. Several stones are loose. CONDITION: FAIR. Emerald Melee Attributes Shape and cut: Marquise shaped faceted Measurements: 6 x 3 mm Number: 14 Total Weight: 3.22 cts. (estimated) Clarity: I-3 Comments: Five are chipped. Diamond Melee Attributes Shape and cut: Round full cut Weight: 0.02 to 0.04 cts. each Number of diamonds: 73 Total Weight: 1.76 cts. (estimated) Cladty: I-3 Color: I-J Diamond Melee Attributes Shape and cut: Baguette Measurements: 2.2 x 1.2, 2.8 x .75 mm Number of diamonds: 120 Total Weight: 2.70 cts. (estimated) Clarity: I-2 Color: I-J Total Approximate Estate Value Excluding Tax $480.00 Item 25 Lady's Wristwatch One goldstone lady's Sheffield, covered wristwatch. The watch has a hinged cover with nineteen imitation pearls with four synthetic blue stones. The watch has a one jewel, calibre 5001, mechanical movement. The watch has a link, tapered, Florentine finish band. Total Approximate Estate Value Excluding Tax $5.00 Total Approximate Estate Value for All Items - Excluding Tax: $5,335.70 Five thousand three hundred thirty-five dollars and seventy cents Signature of Appraiser: ,~n.~'~(~.~~'/~7'~,,77~/'"~.~ ....... ~nda L. Cunningham G.G. Certified Gemologist Appraiser, AGS' Biographical Background and Qualifications Appraiser's Name Linda L. Cunningham G.G. Education: Bachelor of Arts, the University of Missouri, 1981. Graduate Gemologist, C~mological Institute of America, 1992. Registered Jeweler, American Gem Society, 1998. Certified Gemologist, American Gem Society, 1999. Certified Gemologist Appraiser, American Gem Society, 2001. Business: In the jewelry trade since 1995. Estate of File No. Eileen K. Lasday 21-02-00176 SCHEDULE G INTER-VIVOS TRANSFERS & MISCELLANEOUS NON-PROBATE PROPERTY Item no. 1: Fidelity Investments IRA account no. 142429457, containing the following investments: Description Date of death value A 41.539 shs. Fidelity Magellan Fund 4,011.42 B 256.166 shs. Fidelity Growth Company Fund 12,246.44 C 211.826 shs. Fidelity OTC Fund 5,820.37 Total 22,078.23 Estate of File No. Eileen K. Lasday 21-02-00176 SCHEDULE G INTER-VIVOS TRANSFERS & MISCELLANEOUS NON-PROBATE PROPERTY Item no. 2: Salomon Smith Bamey IRA account no. 724-65445-19-001, containing the following investments: Description Date of death value A 114 shs. Agilent Technologies, Inc., common 3,050.07 B 300 shs. American Home Products Corp., com. 18,943.50 C 16 shs. Avaya, Inc., common 89.04 D 600 shs. Bank of America Corp., common 35,796.00 E 200 shs. Bristol Myers Squibb Co., common 8,545.00 F 3600 shs. Cisco Systems, Inc., common 63,036.00 G 2000 shs. Citigroup, Inc., common 88,890.00 Accrued dividend due 02/22/02 320.00 H 200 shs. Dell Computer Corp., common 5,347.00 I 600 shs. Hewlett Packard Co., common 12,648.00 J 3400 shs. Intel Corp., common 111,503.00 Accrued dividend due 02/22/02 68.00 K 300 shs. Chase Manhattan Corp. New, common 9,063.00 L 200 shs. Lucent Technologies, Inc., common 1,167.00 M 1200 shs. Motorola, Inc., common 14,718.00 N 20 shs. Zimmer Holdings, Inc., common 677.20 O 481.3730 shs. Van Kampen Emerging Growth 16,915.45 Fund, Class C P Salomon Smith Barney Money Fund 8,536.45 and Bank Deposit Program Total 399,312.71 Estate of File No. Eileen K. Lasday 21-02-00176 SCHEDULE G INTER-VIVOS TRANSFERS & MISCELLANEOUS NON-PROBATE PROPERTY Item no. 3: Vanguard Group IRA account no. 09908255563, containing the following investments: Description Date of death value A 638 shs. Vanguard Prime Money 638.00 Market Fund B 1166.809 shs. Vanguard Asset Allocation Fund 24,584.66 C 176.779 shs. Vanguard Growth & Income Fund 4,695.25 D 1791.203 shs. Vanguard Growth Index Fund 45,389.08 E 1210.302 shs. Vanguard Health Care Fund 136,025.84 F 801.372 shs. Vanguard Mid-Cap Index Fund 63,416.02 G 801.372 shs. Vanguard Small Cap 49,467.86 Growth Index Fund H shs. Vanguard Small Cap Index Fund 17,677.76 I 3016.391 shs. Vanguard U. S. Growth Index Fund 42,707.17 Total 384,601.64 · Mortgage Statement 01 / 16/2002 PO Box 35140 Louisville, KY 40232-5140 Any activity after this date will appear on the next billing statement. Loan Number: 0026942854 BankofAmerica Property Address: ~_~ 174 S COLLIER BLVD MARCO ISLAND FL 34145 P~cipal Balance * as of 01/16 $144,478.48 Escrow Balance * as of 01/16 $773.99 Unpaid Late Charges $. 00 · Pleuc note this is not a payofffigure. To obtain the full amount requ red to pay offyo~ oan, plca~c call us. Payment Factors 003630 Interest Rate 7. 00000% EILEEN H LASDAY Principal & Interest $997.96 4902 CARLISLE PK PMBI25 EscrowPayment $356.87 MECHANICSBURG PA 17055 Optional Products $. O0 ~scella~eous $. O0 Total Payment $1,354.83 Year to Date Principal $154.27 Interest $843.69 Taxes $. 00 H )CUstomer Service 1.800.444.4302 D 1.800.866.9875 omeownct:s Insttrance 1.877.557.4851 Important Messages MaiI Payments to: PO BOX 17404 BALTIMORE MD 21297-1404 Automat ic Payment: Concerned about your mortgage payment getting lost in the mail? Sign up for Automatic Payment and your worry will be over. With Automatic Payment we will deduct your monthly payment from the checking or savings account of your choice. Signing up is easy; complete the Automatic Payment Authorization fo~m online by visiting ~.bankofamerica.com/martgage and put your mind at ease. It-is our pleasure to service this account for you. Please contact us at any time if you require assistance. Thank you for being an important part of Bank of America. We appreciate your business and value you as a customer. r Since Your Last Statement / / Want to confirm your payment was received? You can by visiting www.bankofamerica, com/mortgage and click on "Sign In." Once enrolled, you will be able to see on line if your payment was received. Plus, you will be able to review your account's history, the balance and other information about your mortgage. Enroll today! Bank of America Mortgage is a division of Bank of America, N.A. a:ln2lstncpH-oi ~1~ KY-133 I \/4//%.'~-.c//,~_/ COHNONNEALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ~b~ INHERITANCE TAX DZVZSZON D£PT. ZBOeOZ NOTZCE OF DETERHZNATZON AND HARRZSBURG, PA]?]ZB-OeOZ ASSESSHENT OF PENNSYLVANZA' ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .v-~..,~p~.-.~ DATE 12-25-2002 ESTATE OF LASDAY EILEEN K DATE OF DEATH 02-07-2002 FZLE NUNBER 21 02-0176 .~ COUNTY CUHBERLAND HARRY J RUBIN ESQ ACN Z01 BARLEY ETAL PO BO× 1129 ,' Amoun~ Reei~ed HBG PA 17108 HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGTSTER OF WTLLS CUNBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ex payment. CUT ALONG THZS LZNE I~* RETAZN LO~ER PORTZON FOR YOUR FZLES ~'~ REV-483 EX AFP (01-02) ~ NOTZCE OF DETERHZNATZON AND ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN #. ESTATE OF LASDAY ETLEEH K FZLE N0.21 02-0176 ACN 201 DATE 12-25-2002 ESTATE TAX DETERHZNATZON 1. Credi~ For S~a~e Death Taxes as Verified 55z259.00 2. Pennsylvania Tnheri~ance Tax Assessed 52;550.00 (Excluding Discoun~ and/or Tn~erest) ~. Tnheri~ance Tax Assessed by O~her S~a~es .00 or Territories of ~he United States (Excluding Discoun~ and/or Tn~eres~) ~. To~al Tnheri~ance Tax Assessed 52;~50.00 5. Pennsylvania Estate Tax Due 2z909.00 TAX CREDZTS: PAYHENT RECETPT ! DTSCOUNT (+) DATE NUHBER TNTEREST/PEN PATD (-) ANOUNT PAID NTEREST TS CHARGED THROUGH 12-:51-2002 TOTAL TAX CREDZT I .00 AT THE RATES APPLTCABLE AS OUTLTNED ON THE BALANCE OF TAX DUEl 2,909.00 REVERSE SZDE OF THZS FORN.~ ZNTEREST AND PEN. 25.76 TOTAL DUE 2,95~.76 ~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE (ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REI;)UZRED FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO (b) of tho Inheritance and Estate Tax Act, Act 25 of 2000. (7Z P.S. Section 91qO). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Rake check or money order payable to: REGISTER OF NZLLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-1313). Applications are available at tho Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Iq-hour ensmering service for forms ordering: 1-600-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-fiq7-$020 (TT OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice amy object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to tho Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. PENALTY: Tho 1S7' 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 end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (183 months free the date of death. Taxes which became delinquent before January l, 1982 bear interest at the rate of six (623 percent per annum caIculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 207. .0005c~,8 1992 97. . O00Zq7 1983 167. .000q38 1993-199~ 77. .000192 198~ 117. .000301 1995-1998 97. .0002q7 1985 137. .000356 1999 77. .000192 1966 lex . O00Z7fi ZOO0 87' .000219 1987 97' .0002~7 ZOO/ 97. . O00Z~7 1988-1991 117. .000301 2002 67. .O0016q --Interest is calculated as follows: TNTERKST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DKLXNQUBNT X DAXLY I'NTBREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to flftean (15) days beyond tho date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. /~]2"~"'/'*~'~/ COHNON.EALTH OF PENNSYLVANIA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE mt~_~ iNHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-i~4? EX AFP (DI-OZ) DATE 12-25-2002 ESTATE OF LASDAY EILEEN K DATE OF DEATH 02-07-2002 FILE NUHBER 21 02-0176 · · COUNTY CUHBERLAND HARRY d RUBIN ESQ ACN 101 BARLEY ETAL Amoun~ RamA~ed PO BOX 1129 HBG PA 1~108 HAKE CHECK PAYABLE AND RENIT PAYNENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF LASDAY EILEEN K FILE NO. 21 02-0176 ACN 101 DATE 12-25-2002 TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNZNG FUTURE ZNTEREST- SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~a (Schedule A) (1) .00 NOTE: To Ansure proper 2. S~ocks and Bonds (Schedule B) (2) 767;865.00 cradA~ ~o your account, $. Closely Held S~ock/Par~narship Zn~eres~ (Schedule C) ($) .00 submA* ~ha upper por*Aon 4. Nor~gages/No~es ReceLvable (Schedule D) (4) .00 of ~hAs form wi~h your 5. Cash/Bank Deposi~s/HAsc. Personal Proper~y (Schedule E) (5) 127;190.00 ~ax payment. 6. Jointly Owned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 805~99~.00 8. To*al Asse~s (8) 1,701,0q7.00 APPROVED DEDUCTIONS AND EXEHPTIONS: 28,020.00 9. Funeral Expensas/Adm. Costs/H/sc. Expanses (Schedule H) (9) 10. Dab*s/Nor~gage LAabAIA~Aes/Liens (Schedule I) (10) fi60;586.00 11. To,al Deduc~Aons (11) ~B.~07.0~ 12. Ne~ Value of Tax Re*urn (12) 1,212,q~1.00 13. CharA~able/Governman~el Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Ne~ Value of Es~a~e Subjec~ *o Tax (14) 1,212,~1.00 NOTE: If an assessment ~as issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amoun~ of L/ne 14 a~ Spousal ra~e (15). .00 X O0 = .00 16. Amoun* of L/ne 14 ~axable a~ Lineal/Class A ra~e (16). 1,212,0~1.00 X OR5 = 5~,5q2.00 17. Amoun~ of LAne 14 a~ S1bling ra~a (17). 75.00 X 12 = 9.00 18. Amoun~ of L/ne 14 ~axabla a~ Collateral/Class B ra*e (18) ~25.00 X 15 = ~9.00 19. PrAncApal Tax Due (19)= 5~,600.00 TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) ANOUNT PA~D DATE NUHBER ZNTEREST/PEN PAID (-) 05-06-2002 CD00115~ 2,250.00 ~2,750.00 11-06-2001 CD001818 .00 9,702.00 TOTAL TAX CREDIT 5fi,702.00 BALANCE OF TAX DUE[ 102.00CR INTEREST AND PEN. .00 TOTAL DUE 102.00CR IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT ZS REQUZRED. FOR CALCULATION OF ADDZTZONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulflll the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (72 P.S. Section 9140). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NXLLS, AGENT REFUND (CR): 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-IS15). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-BO0-56Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-~020 (TT only). OBJECTIONS: Any party in interest nat 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. 281021, Harrisburg, PA 1712B-1021, OR --election to have the matter detarmlned at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADNIN- ISTRATIVE CORRECTIDNS: Factual errors discovered on this assessment should be addressed in writing tm: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decaden~' (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three ($) calendar months after the decsdent's death, a five percent (52) discount of the tax paid is allowed. PENALTY: The lSZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not peld before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rets of .000164. All taxes which became delinquent on and after January 1, 1982 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 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .00054B 1992 9Z .000247 1985 162 .00043B 1993-1994 72 .000192 1984 llZ .OO030l 1995-1998 92 .000247 1985 l$Z .000356 1999 72 .000192 1986 lOX .000274 ZOO0 82 .000219 1967 9Z .0002q7 ZOO1 92 .000Z47 1988-1991 X1Z .000301 ZOOZ 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST 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. REV-1470 ~_~:; (6-88) · ~ INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 2806O1 HARRISBURG, PA 17128-0601 DECEDENq'S NAME~ .~ .. FILE NUMBER Eileen K. -asuay 2102-0176 REVIEVVED BY ACN Sheila Megonnell 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES J 7 Changed tax rate from 15% to 4.5% since a daughter-in-law is a lineal beneficiary. The value of the estate has been adjusted as the result of the correction of an error in arithmetic. ROW Page 1 STATUS REPORT UNDER RULE 6.12 d( Name of Decedent: Eileen H. Lasday Date of Death: February 7, 2002 · Will No. 21-02-0176 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court rules, I report the following with respect to completion of the administration of the above captioned estate: 1. State whether administration of the estate is complete: Yes No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: June 30, 2004 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, j oinders and approvals of formal o...lXinf, qrmal accounts may be filed with the Clerk of the Orphans' Court and may be attached tq~ this reportr-,, Harry J. Rubi[~j/V I.D. No. 07424 100 East Market Street P. O. Box 15012 York, PA 17405 Telephone: (717) 846-8888 Capacity: Counsel for personal representative 934844.1 BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE COMMONgEALTH OF PENNSYLVANIA INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 1712B-0601 INHERITANCE TAX STATEHENT OF ACCOUNT R£V-1687 EX AFP (B1-05) DATE 01-13-2003 ESTATE OF LASDAY EZLEEN K DATE OF DEATH 02-07-2002 FILE NUMBER 21 02-0176 HARRY J RUBZN ESG i~ ..i COUNTY CUMBERLAND BARLEY ETAL ACN 201 PO BOX 1129 Amount Remittmd HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) ### INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF LASDAY EILEEN K FILE N0.21 02-0176 ACN 201 DATE 01-15-2003 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHOWN BELOW ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND*, ZF APPLICABLE, A PROdECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT= 12-16-2002 PRINCIPAL TAX DUE= ........................................................................................................................................................................................................................... Z*,909.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-06-2002 CD001818 .00 102.00 INTEREST IS CHARGED THROUGH 01-28-2003 TOTAL TAX CREDIT 102 O0 AT THE RATES APPLICABLE AS OUTLINED ON THE ' REVERSE SIDE OF THTS FORM.~ BALANCE OF TAX DUE 2,807.00 INTEREST AND PEN. 35.63 ~ ZF PAID AFTER THIS DATE., SEE REVERSE TOTAL DUE 2,8qZ.63 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { ZF TOTAL DUE ZS LESS THAN $1., NO PAYMENT ZS REgIUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" {CA}*, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYNENT: Detach the tap portion of this Notice and submit ~ith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGZSTER OF N:ILLS~ AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHNON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, ~hich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z¢-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-BOO-4~7-$OZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid ~ithin three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allo~ed. PENALTY: The 15X tax amnesty non-participation penalty is computed on the tote1 of the tax and interest assessed, and not paid before January 18, 1996, the first day attar 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 date of payment. Taxes which became delinquent before January 1, lgBz bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January l, 198Z will bear interest at a rate which wi1! vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for lgBz through ZOOS are: interest Daily Interest Daily [nterest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 1982 ZOZ .O005q8 1987 92 .ooogq7 1999 7Z .OO019Z 1983 162 .000q38 1988-1991 llZ .O003O! ZOOO 8Z .O00Z19 1984 llZ .000301 1992 92 .0002q7 2001 92 .0002~7 1985 132 .000~56 199~-199q 7Z .000192 ZOOZ 62 .O0016q 1986 IOZ .O0027~ 1995-1998 9Z .O00Zq7 2003 5Z .000137 --Interest is calculated as follot~s: :INTEREST = BALANCE OF TAX UNPA:[D X NUNBER OF DAYS DEL:INI~UENT X DA:ILY :INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. COHHON#EALTH OF PENNSYLVANZA BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ZNHERZTANCE TAX DZVZSION DEPT. 280601 HARRISBURG, PA 17128-0601 ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I~07 EX AFP (01-05) DATE ESTATE OF LASDAY EZLEEN K DATE OF DEATH 02-07-2002 FZLE NUHBER 21 02-0176 .'~ -.~ i-!COUNTY CUHBERLAND HARRY J RUBZN ESQ .......... :"~ BARLEY ETAL ACN 101 PO BOX 1129 Amoun~ Remi~*ed HBG PA 1710~.! I HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGZSTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submit the upper portion of this fore with your tax payment. CUT ALONG THZS LZNE ~'* RETAZN LONER PORTZON FOR YOUR RECORDS REV-1607 EX AFP (01-03) ~ ZNHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF LASDAY EILEEN K F'rLE NO. 21 02-0176 ACN 101 DATE 01-13-2003 TH'rS STATr'~.E~T TS PROV'rBED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN 'rN THE NANEO ESTATE. SHONN BELOW TS A SUNHARY OF THE PRINCIPAL TAX DUE, APPL.rCATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE, A PROJECTED 'rNTEREST FT;URE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 12-16-2002 PRINCIPAL TAX DUE: 54,600.00 PAYHENTS (TAX CREDITS): PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID 05-06-2002 CD001154 2,250.00 42,750.00 11-06-2002 CD001818 .00 9,600.00 TOTAL TAX CRED'rT 54,600.00 BALANCE OF TAX DUE .00 'rNTEREST AND PEN. . O0 'rF pATD AFTER TH'rS DATE, SEE REVERSE TOTAL DUE .00 S'rDE FOR CALCULATTON OF ADDTT'rONAL /NTEREST. TF TOTAL DUE 'rs LESS THAN $1, NO PAYHENT 'rs RE{iU'rRED. 'rF TOTAL DUE 'rS REFLECTED AS A "CRED.rT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THTS FORH FOR ZNSTRUCT.rONS. ) PAYNENT: 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 sake check or money order payable to: REG/STER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHNONNEALTH OF PENNSYLVANIA. REFUND (CR): 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-1315). Applications are available at the Office of the Register of Nills, any of the Z5 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-~47-$0Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, phone C717) 787-6505. DISCOUNT: If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the toter of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax aenesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of six (Bi) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 198Z will bear interest at a rate ~hich 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 ZOO3 ars: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year__ Rate Factor 198Z 207. .000548 1987 9Z .000Z47 1999 7Z .00019Z 1983 162 .000458 1988-1991 llZ .000301 ZOO0 8Z .000Z19 1984 11Z .000301 199Z 9Z .000Z47 ZOO1 9X . O00Z~7 1985 13Z .000356 1993-1994 7X .O0019Z ZOOZ 62 .00016~ 1986 lOZ .000274 1995-1998 92 .000247 2003 52 .000137 --Interest is calculated es follows: TNTEREST = BALANCE OF TAX UNPATD X NUHBER OF DAYS DEL/NQUENT X DA/LY I'NTEREST 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. COMMONNEALTH OF PENNSYLVANZA ,~ DEPT. 280601 HARRZSBURG, PA171ZB-0601 PENNSYLVANZA ESTATE TAX RECORD ADdUSTHENT DATE 01-16-2005 ESTATE OF LASDAY EZLEEN K DATE OF DEATH 02-07-2002 .~.~ FZLE NUMBER 21 02-0176 ..... cOuNT¥ ..... :~" CUMBERLAND HARRY J RUBIN ESQ ACN 201 BARLEY ETAL PO BOX 1129 HBG PA 17108 MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGZSTER OF WZLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insurs proper credi* ~o your mccoun*, sube1~ ~hs uppm- portion of *his form wi~h your CUT ALONG THZS L~NE ~ RETAIN LOWER PORTZON FOR YOUR FZLES REV-16E3 EX AFP (01-03) ~ PENNSYLVANZA ESTATE TAX RECORD ADdUSTMENT #~ ESTATE OF LASDAY EILEEN K FZLE N0.21 02-0176 ACM 201 DATE 01-16-20,~ AD~USTHENT BASED ON:ADMINISTRATIVE CORRECTION CODE 706 1. Credit For Sta~e Death Taxes as Verieied 55~259.00 2. Pennsylvania ~nheri~ance Tax Assessed 52,$50.00 CExcludinG Discoun~ and/or Interest) $. Inheritance Tax Assessed by O~her S,ares 17,852.00 or TerrA*or/es o~ ~he Un/~ed S~a~es (ExcludinD D1scoun~ and/or Interest) ~. Total Inheritance Tax Assessed 70~182.00 5. Pennsylvania Estate Tax Due .00 6. Amoun~ of Pennsylvania Estate Tax Previously Assessed Based on Federal Es~a~e Tax Re~urn .00 7. Add1*1onal Pennsylvania Estate Tax Due .00 TAX CREDZTS PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID 11-06-2002 CD001818 .00 102.00 TOTAL TAX CREDZT I 102.00 BALANCE OF TAX DUEI 102.00CR TNTEREST AND PEN. / .00 TOTAL DUE / 102.00CR TF PATD AFTER THTS DATE, SEE REVERSE STDE ( TF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REI~UTRED. FOR CALCULATTON OF ADDTTTONAL TNTEREST. TF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THTS FORH FOR TNSTRUCTTONS. PAYHENT: Detach the top portion of this Notice and submit mith your payment made payable ta the name and address printed on the reverse side. -- Hake check or money order payabte to: REGISTER OF HILLS, AGENT. REFUND (CA): A refund of a tax creditj mhich Has not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Hills, any of the Z5 Revenue District Offices or from the Department's Z4-hour answering service for forms orderin g: 1-800-$6Z-Z050; services for taxpayers mith special hearing and / ar speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTH: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601~ Phone (717) 787-6505. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. INTEREST: For Data of Death after 10-$-91 Pannsylvanla Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (9) months from the date of death (Assessment contra1 number (ACN) ZOl only). For Date of Death prior to 10-5-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent eighteen (18) months from the date of death (Assessment Control Number (ACH) lO1 only). Additional Pennsylvania Estate Tax assessed as e result of a change based on the Federal Estate Tax closing letter becomes delinquent at the expiration of Dna (1) month from the date of the final notice of the increase in Fadera! Estate Tax is received. (Assessment Control Number (ACN) ZOZ only.) Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rote of .000164. All taxes ~hich became delinquent on or after January 1, 198Z ~i1! bear interest at a rate ~hich uti! vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO3 arm: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z lOX .0fl0548 1987 9Z .000247 1999 7X .00019Z 1983 16Z .000438 1988-1991 IIX .000301 2000 8Z .000Z19 1984 llg .000301 1992 9g .000247 ZOOl 9g .000247 198S I~Z .000356 1993-1994 7Z .000192 ZOOZ 6Z .000X64 1986 lOX .000274 1995-1998 92 .000247 ZOO3 5Z .0001~7 --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 (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. REV-1470 EX (~88)  INHERITANCE TAX COMMONWEALTH C~: PENb.'$Y. LVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME LASDAY, EILEEN K. FILE NUMBER REVIEWED BY 21 02-0176 MARTHA J. MILLER ACN 201 ITEM SCHEDULE NO. EXPLANATION OF CHANGES ADJUSTED A C N 201 TO ALLOW CREDIT FOR THE FLORIDA TAX. NOTE: THE FEDERAL CLOSING LETTER HAS NOT BEEN RECEIVED. Page 1 COMMONNEALTH OF PENNSYLVANZA BUREAU OF ZNUZVZDUAL TAXES DEPARTMENT OF REVENUE ZNHERITANCE TAX DZVZSZON DEPT. 280601 HARRZSSURG, PA 17128-060! NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ~_ :~i~:~ ©~ DATE 02-16-2004 i-~ ,:~? '~/~i!~S ESTATE OF LASDAY EILEEN K DATE OF DEATH 02-07-2002 FZLE NUMBER 21 02-0176 HARRY J RUB~01~' E~B 20 ~1 220 COUNTY CUMBERLAND BARLEY ETAL ACM 202 PO BOX 11~.,~ i~ ~.~Ur[ Amoun~ Remi~ed MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGZSTER OF NZLLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment. CUT ALONG THIS LZNE ~ RETAZN LONER PORTION FOR YOUR FILES REV-736 EX AFP (01-02) x# NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ESTATE OF LASDAY EILEEN K FZLE N0.21 02-0176 ACM 202 DATE 02-16-2004 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verified 55,259.00 Z. PennsylvanAa Inher/tance Tax Assessed 52,$50.00 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States 17,832.00 or Territories of the Un/ted States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 70z182.00 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Add/tiona! Pennsy/vania Estate Tax Due .00 TAX CREDZTS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDZT J .00 BALANCE OF TAX DUEl . O0 ZNTEREST AND PEN. . O0 TOTAL DUE . O0 ~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE (ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) ~ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z5 of ZOOO. (TI P.S. Section PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payeble to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Hills, any of the Z5 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-562-Z050; services for taxpayers with special hearing and/or speaking needs: 1-BOO-44?-50ZO (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB060I, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January lA, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 19BI bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rata 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 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 199Z 9X .000Z47 1983 162 .000438 1995-1994 7Z .O0019Z 1984 llZ .000501 1995-1998 9Z .000Z47 1985 lSX .000556 1999 72 .000192 1986 lOX .000274 ZOO0 8Z .000Z19 19B7 9X .000247 2001 9Z .000Z47 196B-1991 11X .000501 ZOOZ 6X .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST 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. 100 East Market Street P.O. Box 15012 York, PA 17405-7012 Tel 717.846.8888 Fax 717.843.8492 Catherine R. Dietz, Paralegal www.barley, com E-Mail: cdietz~barley.com September 29, 2004 Mary C. Lewis, Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, PA 17013 Re: Estate ofEileen K. Lasday File No. 21-02-00176 Dear Mrs. Lewis: Enclosed, in duplicate, is Status Report pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules in the above captioned estate. Please returned a stamped copy to us in the enclosed envelope. Very truly yours, Catherine R. Dietz Enclosure Paralegal 1062390 , · .- c~ .14 Barley, Sm/der, Senti & Cohen, LLC York. Lancaster. Harrisburg · Reading. Berwyn · Hanover' Chambersburg STATUS REPORT UNDER RULE 6.12 Name of Decedent: Eileen K. Lasday Date of Death: February 7, 2002 Will No. 21-02-00176 Admin. No. Cumberland County Pursuant to Rule 6.12 of the Supreme Court Orphans' Court rules, I report the following with respect to completion of the administration of the above captioned estate: 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the-~ .--LT, Clerk of the ~ Orphans'~ ~C9t4-- Court and may be attac,hed to Date: ~ __.f_9._ __ . _ A .... Signature ~ Harry J. I.D. No. 07424 100 East Market Street L.~J ~ ..; P.O. Box 15012 ~ . :: York, PA 17405 ~ ~ = (717) - ~ Telephone: 846-8888 Capacity: Counsel for personal representative 934844.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 21-02-00176 ESTATE OF EILEEN K. LASDA Y, DECEASED RECEIPT, RELEASE AND REFUNDING AGREEMENT WHEREAS, Eileen K. Lasday died on February 7, 2002, testate; and WHEREAS, pursuant to her last will filed at #21-02-00176 in the Office ofthe Register of Wills of Cumberland County, Pennsylvania, Harry J. Rubin, executor, administered her estate and distributed her property to Harry J. Rubin, trustee; and WHEREAS, pursuant to the provisions of Article 4(c) of the last will of Eileen K. Lasday, Harry J. Rubin as trustee received a distribution for the benefit of Brian E. Morris as beneficiary; and WHEREAS, Harry J. Rubin, trustee, has determined the amount received is too small to be held in trust and administered and desires, pursuant to the authority given to him under Article 8(n) of the last will of Eileen K. Lasday, to terminate the trust and to distribute the property thet~of outright to Brian E. Morris. , , : NOW, THEREFORE, Brian E. Morris, hereby states as follows: L I have received from the executor the sum of $12,500.00 in cash, in full ,_: satisfaction of my entire interest in the trust established for my benefit under the last will of Eileen K. Lasday. 2. I approve the transactions shown by Harry J. Rubin, trustee, and release and discharge the trustee from all claims and demands relating to the property distributed to me or otherwise relating to my interest in the trust or to any other matter pertaining to the administration 1353680.1 J and distribution of the trust. 3. I agree to refund to the trustee, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date Jk. '"' u-; t ~. ;> en s' I Witness: ~ Commonwealth of Pennsylvania County of Cumberland Before me, G~ ~ ()l ~4-rl2.tt\{"\V\ , a notary public in and for the state and county aforesaid, personally appeared Brian E. Morris, known to m or satisfactorily proven to be the person who executed the foregoing Receipt, Release and Refunding Agreement, and acknowledged that he executed the Agreement for the purposes therein contained. Sworn to and subscribed before me this ~ day of January, 2005. .)jet 0) ~\I\l SQtt~ oY- ~ Notary Public My commission expires: . 'JOT ARiA;: SEAL GAil M S4:TAZAHI\' Notary PUbliC City of~amsburg Dauphin Count My Commission Expires December 4, JUDb 1353680.1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION 21-02-00176 ESTATE OF EILEEN K. LASDA Y, DECEASED RECEIPT. RELEASE AND REFUNDING AGREEMENT WHEREAS, Eileen K. Lasday died on February 7, 2002, testate; and WHEREAS, pursuant to her last will filed at #21-02-00176 in the Office of the Register of Wills of Cumberland County, Pennsylvania, Harry 1. Rubin, executor, administered her estate and distributed her property to Harry J. Rubin, trustee; and WHEREAS, pursuant to the provisions of Article 4(d) of the last will of Eileen K. Lasday, Harry J. Rubin as trustee received a distribution for the benefit of Bailey Morris, a minor, the sole descendant of Brian E. Morris, son of the deceased, as beneficiary thereunder; and WHEREAS, Harry J. Rubin, trustee, has determined the amount received is too small to be held in trust and administered and desires, pursuant to the authority given to him under Article 8(n) and 8(p) of the last will of Eileen K. Lasday, to terminate the trust and to distribute the "",..,"l property outright to Frances M. Fencel as Custodian for Bailey Morris under the Pennsylvania; n Uniform Transfers to Minors Act. -) I ....,J NOW, THEREFORE, Frances M. Fencel, hereby states as follows: 1",,) 1. I have received from the executor the sum of $12,500.00 in cash, in:.fu1l U"I satisfaction of the entire interest in the trust established for the benefit of Bailey Morris under the last will of Eileen K. Lasday. 2. I approve the transactions shown by Harry J. Rubin, trustee, and release and discharge the trustee from all claims and demands relating to the property distributed to me or 1353692.1 o ~ otherwise relating to my interest in the trust or to any other matter pertaining to the administration and distribution of the trust. 3. I agree to refund to the trustee, on demand, any portion of the property distributed to me which may at any time be determined to have been distributed improperly for any reason whatsoever. I have signed and sealed this receipt, release and refunding instrument, intending to be legally bound, on this date a~ 7~) ;;J.o() <;' Witness: ~ItUu.-i- ;17. ii.,,<-~ Frances M. Fencel, Custodian for Bailey Morris ~l,11. 'In~At.ff ~lmcr~ Commonwealth of Pennsylvania County of Cumberland Before me, S l'~::C-l Y'\ ~ \..-Z l' U~-'T , a notary public in and for the state and county aforesaid, personally appeared Frances M. Fencel, known to me or satisfactorily proven to be the person who executed the foregoing Receipt, Release and Refunding Agreement, and acknowledged that she executed the Agreement for the purposes therein contained. Sworn to and subscribed before me this A5 day of January, 2005. //~ l' L1u~ C ~ ~ U~~'- Notary Public I My commission expires: NOTARIAL SEAL SUSAN J. MILLER NaJary Public Camp Hill Bore, Curnbeiianr,j County My Commission Expires Sep~ '19. 2005 1353692.1