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Home My WebLink About04-0461~rtat~ o~e Elizabeth P. Kutz ,.~/,.~t~ N~. 172-01-294(~ ~ The pe~don of ~e ~~~ ~~y ~~ ~ · e ~ ~ of ~e a~ve ~ ~_ January 8 md ~s) ~ PETITION FOR PROBATE and GRA~NT OF LE-rl'~ To: itegst~r of W'flh f~ tim C~ Of Cumberland _ in the Commonwealth of P~ led Dec~ndem was domiciled at death in Cumberland h er la.st family or pdndp~ re~den~ at 940 Walnut Bottom Co~y, P~ wiLtl Road I~dent, then 94 years ofage, died April 29, ~ 2004 ~ Manor Care Na.a]th ServiceS .... Exc~t as follows, dec.lent did aot marry, was not divorced and did not have a cht~ bora or adopted after execution of the vail offered for probate; was not the vicr. im of a Irlrt;.~ and was ne~er adjudicaled incompetent: De~'ndcnt a~ dca~ owned property with es~nazcd values as forlows: (If domiciled in P~-) A~I pemonal prop~7 (If not dom/cried I~ P~.) Personal propcn7 in (If not domic,~ed ~ 1~) P~momd proI~rrf in County $ Value of r~l ~vm~e in P~-~I~-;~ situated az follows: $ ~62,800 i! pre~entcd herewith and the ~l"ant of Ietter~ Testamental;y ~0.. ~gufactuvrs ~~~~t Com~~e~ Corp., cessor ~y merger to Allfirst Trust Co. ~of PA, N.A.,formerly ~no~ as Altfirst_ Bank, formerly kno~ as ~B Bank, Successor ~y merger to Dauphin Depos~k a~d Tr st Company 213 Market Street ~o~s ~rkin. Vigg~t Harrisburg. PA 171Ol and Trust Officer OATH OF PERSONAL REPRESENTATIVE COM~dO~~ OF PENNSYLVANIA COUNTY OF Cumberland The l~"titioaer(s) above-named swear(s) or afFu'm(s) that the statemcnts in thc foregoing pelition are true and correct to the ~ of thc knowledge and belief of petitioner(s) and that as per~nal rcpre~a- -- - ~uc~ ~£ ~ ~om a r orr ,Suc b m rger to Allfirst ~o~O ~ ~A, A orm r~l x f rs~¥fn~ B, ~c to ~au~n_~Den~O~riutstBa~ok - zoo ~r - "~ .... ~ .~_ ~, .., ~ J _ ~f~omas Morkin. ViceJlr_~ide~t ~ l -- - his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P .19327520 No. 43 Rev. 2/87 94 ~-- Local Registrar (~ :~ ~ Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH Elizabeth P. Kutz ,',,. ! 1-5-1o Cumberland Carlisle BIRTHPLACE (Cev and Stale 0t Fc~e~n Counlry) York, PA Amt Depot D~C~:I.~:NT'S MAIUNG AD(:}RESS (S~-e~. CAyTovm. Slale, Zip Codel DECEDENT'S 940 WaInut Bottom Road RESIDENCE Carlisle, PA 17013 FATHER'S NAME (First, Mi~:lle. Last) "Unknown" Matthew Mannix IHOSP~TAL ManorCare Health Services u.s. ~MED ~OaCES? OECEDEN*' ,,! 2 tl¥ 1711. Stat. Pennsylvania ,r.. co~ Cumberland White N~vm* Nlmnm~. W~ Widowed ,~.~.~ Carlisle Prowell 4-30-04 012755-L I NAME ~.DA~O~O~ ~*L,r~ I,,=.Myers-Harner FH, 1903 Mkt St, CH, PA 17011" L~EN~ NUMBER ~S CA~ REFERRED ~ MESCAL E~MINE~R? ~ ~/ DUE TO (OR A~CONSEQUENCE 0t~: DUE ~ (~ AS A C~E~E~E ~: ~E ~ (~ ~ A CO~QUE ~E ~: MOTHER*S NAME (First, MKtd/,e. Mia(Jell Su~ name} I,.. Helen "Unknown" ~,~. 3/~ Golf Course Rd., S. Burlington7 ~ 05403 ...... ~,,. t. Olivet Cemetery ~,,, York, PA EGM/December 20, 1990/1670 OF ELIZABETH P. KUTZ T ELIZABETH P. K~.~, of the Borough cf New Cumberland, Cumberland County, Pennsylvania, being of sound an~isposing mind memory and understanding, do hereby make, publish a~'dec~re th~s as and for my Last Will and Testament, hereby revoking and _~aking void any and all wills or codicils at any time heretofore mad~ by me. ARTICLE I .~ I direct the payment of all my legal debts, and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my Residuary Estate as part of the expense of the administration of my Estate. ARTICLE I give and bequeath the sum of One Thousand ($1,000.00) Dollars unto VIRGINIA SKAGGS, Miami, Florida, provided she survives me. ARTICLE III I give and bequeath unto my sister, HELEN M. JONES, 325 Bailey Street, New Cumberland, Pennsylvania, my grandfather's clock, corner cupboard with contents thereof, and bachelor chest with serving EGM/December 20, 1990/1670 board, provided she survives me. I give and bequeath the remainder of my household and personal effects and other tangible personalty of like nature (not including cash or securities) together with any existing insurance thereon, unto my sister, HELEN M. JONES, provided she survives me. ~TICLE IV I give and bequeath the sum of Three Thousand ($3,000.00) Dollars each unto each of the following: (a) My grandniece, MEREDITH Lancaster, Pennsylvania. MANNIX, (b) My grandnephew, JAMIE Lancaster, Pennsylvania. MANNIX, (c) (d) My grandniece, KATHARINEMANNIX, Waitsfield, Vermont. CAROL FREY, Lancaster, Pennsylvania, provided she survives me. ARTICLE V Ail the rest, residue and remainder of my Estate, whatsoever nature and wheresoever situate, I give, devise and bequeath as follows: (a) Forty (40%) percent thereof unto my nephew, MATTHEW J. MANNIX, Waitsfield, Vermont, provided that should he predecease me, I give, devise and bequeath the same unto his then-living issue, per stirpes by representation. EGM/December 20, 1990/1670 (b) Sixty (60%) percent thereof unto my sister, HELEN M. JONES, provided she survives me. In the event my sister, Helen M. Jones, predeceases me, I give, devise and bequeath her share unto my nephew, MATTHEW J. MANNIX, or his then-living issue per stirpes by representation should he also predecease me. ARTICLE VI In the event that any beneficiary of the residue of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, I give, devise and bequeath such share unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Camp Hill, Pennsylvania, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee's discretion, may be necessary or appropriate for such beneficiary's support and education (including college education, both graduate and undergraduate, and vocational training) without regard to his or her ability to provide for such support or education or to make payment for these purposes, without further responsibility, to such beneficiary or to any person taking care of such beneficiary. Trustee shall distribute the balance of the then- remaining principal and any income accumulated thereon unto such beneficiary when he or she reaches the age of twenty-one (21) years, at which time the Trust as to that beneficiary shall terminate. In the event any beneficiary dies before receiving his or her final distribution hereunder, such beneficiary,s Trust shall terminate and the balance of principal and income shall be paid over to the estate of such beneficiary. EGM/December 20, 1990/1670 ARTICLE VII During the time any portion of my Estate remains in Trust, the same shall not be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over income and principal as hereinbefore determined to the parties designated, as their interest may appear, without regard to any attempted anticipation, pledge or assignment by any beneficiary, and without regard to any claim thereto or attempted levy, attachment, seizure or other process, provided that if any such levy or seizure, or other process, shall be authorized by law or specific order of any Court having jurisdiction, Trustee shall not be liable to any beneficiary for violation hereof by reason of the same. ARTICLE VIII If at any time during the continuance of any Trust created hereunder, the Trustee in its sole and absolute discretion determines that the size of any individual Trust account has become so small as to be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust, then in such circumstances, the Trustee may without further authorization distribute the balance of the principal and income in such Trust account to the Beneficiary then-entitled to the income therefrom, and upon such distribution the Trustee shall be released from further obligation with respect to that account and shall not be subject to any claim from any person who may have had a future interest in such Trust account had it been continued in Trust. ARTICLE IX I name, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, Executor of this my Last Will and Testament. EGM/December 20, 1990/1670 IN WITNESS WHEREOF, I have hereunto set my hand and seal, this ~ day of ~ , 1991. Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. EGM/December 20, 1990/1670 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : ss. COUNTY OF CUMBERLAND : We, ELIZABETH P. ,KUTZ, ~c~% ~ . %~_~3~.~ . , and , the Testatri~and ~he witnesses, respectively, whose"~ames are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Subscribed, sworn to and acknowledged before me by ELIZABETH p. KUTZ, Testatrix, and subscribed and sworn to before me by {~.~ ~.~~3~ ~%. ,and ~.~ ,~ ~<t~-~ , witnesses, this y of .~ , 19~1. Notary NOTARIAL SEAL D[ANNE LENIG, NOTARY PUBLIC LEMOYNE BORO. CUMBERLAND CO, MY COMMISSION EXPIRES DEC. 21, l~3J Elizabeth P. Kutz ~ D~'~d ' F~L~ o! _-------- DECREE OF PROBATE AND GRANT OF LET~ Al'iD NOW ~'~ \~ January 8~ 1991 IT 13 DI~ d~ the insmmm~s) d~_,~ the ~ ~ ~f , Elizabeth P. Kutz ~d ~ Testamenta~ ~~~~_ Manufacturers & Successor by merger to Allfirst Tr as Allfirst Bank formerl kno~ as ~ to ' ' Bank and Trust Company l%obate, l.,et~rs, Etc.'~'~ ..e~.- ~- '~n nn ~o~~5) .......... ~ ~5.00 JCP Fee . ~ 10.00 T~ ~ ~ " Edmund G. Myers (20558) '301 Market Street - Lemoyne, (717) 761-4540 PHOI~ PA 17043 Elizabeth P. Kutz . D~~ ' E~a2 of DECREE OF PROBATE AND GRKNT OF ~ - AlqD NOW ~ ~famo~ proof ba~n~ b~m p~mc~ed before me,. the hc~rumcn~s) da[~ January 8, 1991 descn, bed therein be ,,~,.,;tted to prolate zacl tiled of recta'd as the last will °'f Elizabeth P. Kutz alldLct~er~ Testamentar~ areher~ra~l~__Manufacturers & Successor by merger to Allfirst T~p~t Company mf pA. W_A_: formar]y ~nnwn as Allfirst Bank formerly known as FMB Bank. ~,,ppp~=~ to pauohJn Dppm~l Bank and Trust Company Edmund G. Myers (20558) ~- $ '~?n_ nn ~ozx ~5) .......... $ 15.00 JCP Fee ~ 10.00 TOTAL , ,5;.: ' ' F~ed ..... '301 Market Street - Lemoyne, PA 17043 (717) 761-4540 PHOl~ CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Date of Death: Will No. Elizabeth P. Kutz April 29, 2004 217~461 Admin. No. To the Register: I certify that the notice of (beneficial interest) estate administration required by Rule 5.6 (a) of the Supreme Court, Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned Estate on 5/17/04: Sallie Matthew J. Mannix Meredith Mannix Katharine Mannix Jamie Mannix Carol Frey Address 579 Golf Course Road, South Burlington, VT 05403 c/o Matthew J. Mannix, 579 Golf Course Road, South Burlington, VT 05403 c/o Matthew J. Mannix, 579 Golf Course Road, South Burlington, VT 05403 c/o Carol Frey, 3615 Columbia Drive, Lancaster, PA 17603-4022 3615 Columbia Avenue, Lancaster, PA 17603-4022 Notice has now been given to all pe/rs?s entitled thereto under Rule 5.6 (a) except, Date: _~,f~./~/~/ Signature ' Title gJs~-~tar~t Vic~ President & T~ Officer~ malne~ Manufacturers and Traders Trust Company Address: Telephone: P.O. Box 2961, Harrisburg, PA 17105-2961 (717) 255-2109 Capacity: X __ Personal Representative __ Counsel for Personal R~iatative ~ M~T Investment Group 213 Market Street, Harrisburg, PA 17101-2127 Register of Wil{s, ~, 1 Courthouse Square Carlisle, PA 17013 i,.llh.llh,,,,,Ih,lh,,Ih,,Ihhh-,i,Ihh'hh'"lhl Investment Group MaT Sank, 213 Market Street, Harrisburg, PA 17101-2127 717 255 2059 July 12, 2004 Register of Wills, Cumberland County 1 Courthouse Square Carlisle, PA 17013 RE: Elizabeth P. Kutz Estate #2004-00461 Dear Sir or Madam: Enclosed please find a check in the amount of $42,750.00 for the payment on Pennsylvania Inheritance Tax in the amount of $45,000.00, less a 5% discount of $2,250.00. I have enclosed a self-addressed envelope to mail the receipt of payment to us. Thank you for your cooperation in this matter. Very truly yours, Sharon L. Bradnick Trust Associate II SLB:sb Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128 O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11 96) NO. CD 004161 M&T TRUST COMPANY 213 MARKET ST HARRISBURG, PA 17101 ........ fold ESTATE INFORMATION: SSN: 172-01-2940 FILE NUMBER: 2104-0461 DECEDENT NAME: KUTZ ELIZABETH P DATE OF PAYMENT: 07/14/2004 POSTMARK DATE: 07/13/2004 COUNTY: CUMBERLAND DATE OF DEATH: 04/29/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $42,750.00 REMARKS: TOTAL AMOUNT PAID: $42,750.00 CHECK# 083548998 SEAL INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS MaT Investment Group MsT Bank, 213 Market Street, Harrisburg, PA 17101-2127 717 255 2059 September 29, 2004 Cumberland County Court House ATTN: Register of Wills Office 1 Court House Square Carlisle, PA 17013 Estate of Elizabeth P. Kutz No. 2004-00461 Dear Sir or Madam: Enclosed for filing are three (3) originals of the Inventory and Inheritance Tax Return for the above Estate. Also enclosed are three (3) Trust Funds checks: one in the amount of $4,204.70, which represents the balance due on the Pennsylvania Inheritance Tax; and the other two checks are for the filing fees of the Inventory and the Inheritance Tax Return. Would you kindly time-stamp one of the originals and return it to me at the address as follows: Manufacturers and Traders Trust Company 213 Market Street Harrisburg, PA 17101 ATTN: Ruth Ann McMillen, Assistant Vice President & Trust Officer Thank you for your cooperation in this matter. Very tnfly4~ours, (Mrs.) Ruth Ann McMillen Assistant Vice President & Trust Officer RAM/lt Enclosures C: Edmund J. Myers, Esquire REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Kutz Elizabeth P. 04/29/2004 I 01/05/3.910 DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) (iF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) CAPB HpRL EDIO chAC voTK " ES R E C A P I T U L A T I 0 N C O M T I 0 N Limited Estate . Future Interest Compromise (d~te of desth sfter 1Z- 1Z-82) Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of WIll} (Attach copy of Trust) L--J 9. Litigation Proceeds Received [ 110. Spousar Poverty Credit (date of de~th between 12-31-91 and 1 - 1-95) OFFICIAL USE ONLY FILE NUMBER 21-04-046i COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 172-01-2940 THIS RETURN MUST BE FILED IN DUPLICATE W~TH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER U e - (date of death · ~. Remaln(3er Return prior to 1Z-13-8Z) 5. Federal Estate Tax Return Required 0 8. Total N umber of Safe Deposit Boxes ~ 11. Election to tax under Sec. 9113(A) (Attsch Sch O) NAME Ruth Ann McMillen, A.V.P. & T.O. FI RM NAM E (if Applicable) Manufacturers and Traders Trust Company TELEPHONE NUMBER 717/255-2109 COMPLETE MNL[NG ADDRESS 213 Market Street Harrisburg, PA 17101 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ] Separate Bil)ing Requested 7. toter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedu)e H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 0 (10) 11. Total Deductions (total Lines 9 8; 10) 1Z. Net Value of Estate (Line 8 minus Line 11) 13. 14, (1) None (2) 352, (3) N;Sz~e (4) N~ne 10,697% 90 Nene ~0~ 34,050.53 1,174.49 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Sub~ect to Tax (Line 12 minus Line 13) (8) (~) (12) (13) (14) OFFICIAL USE ONLY (,,g 363,256.38 35,225.02 328,031.36 328,031.36 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 0.00 X .0 0 16. Amount of Line 14 taxable at lineal rate 0.00 X .0 45 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 18. Amount of Line 14 taxable at collateral rate 32 8,033.. 36 X .15 19. Tax Due (lS) (~7) (18) (19) 0.00 0.00 0.00 491204.70 49,204.70 Copyright (c) ~000 form software only The Lackner Group, Inc. Form REV-I$00 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 940 Walnut Bottom Road CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 42,750.00 2,250.00 3. Interest/Penalty if applicable D. Interest E. Penalty STATE ZIP PA 17013 (1) 49,204.70 45,000.00 0.00 0.00 4,204.70 0.00 4,204.70 Total Credits ( A + B + C ) Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the d~erence. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 8. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due, (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (8B) 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 propel17 transferred; ......................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for llfe of either payments, benefits or care? ................... Z. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ~ ~'] 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ r-~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Ur~ler pena!~ of perjury, I declare that I have examined't his return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct ,and c~rnp]ete. Declaration of preparer other than the persona] representative Is based on all information of which preparer has any knowledge. SiGN UR OF RS~N RESPO $1BLE FO PILING TURN DATE N/~)R/J~ )F~ 3~$! ~,~ G/RTE Manufacturers a~d Traders Trust Company / / ~~/~ I~/[/~ 213 Market Street ~/~ b / ..................................................... ' 4~ Harrisburg, PA 17101 S~G'I~T U R E O F'PR~EPAR I~R C~T HI~R T ~ A~ ~.~,~N T ATrV E ~S~VtC~' Manufacturers and Traders Trust Company DATE I~ -~us~ omc~ . _ .2.~_ .3_ ~__=~.. _S~r. ?? ............................. Narrisbur~, PA 17101 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary, For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)], The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(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. 9116(aXl.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common w~th the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, lac+ Form REV-1500 EX (Rev. 6-00) REV- ~3 EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Elizabeth P. Kutz SS# 172-01-2940 04/29/2004 21-04-0461 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNITVALUE OF DEATH Received from Elizabeth P. Kutz Trust: 1 1,000 shares Lucent Technologies Inc. 3,540.00 2 19,341.005 shares MTB Short Term Corporation Bd-Inst 190,702.31 I-#518 Accrued Interest 324.55 3 2,373.955 shares MTB Equity Income Portfolio-Inst I 23,027.36 Fund #43 Accrued Dividend 16.62 4 4,375.534 shares MTB Large Cap Stock Inst I Fund #315 39,948.63 5 5,663.057 shares MTB US Government Bond Inst I Fund 53,799.04 #822 Accrued Interest 199.97 6 $1,000 U.S. Savings Bonds Series I~H 4% due 5/01/11 1,000.00 7 $40,000 U.S. Savings Bonds Series HH 4% due 3/01/20 40,000.00 TOTAL(Alsoenteronline2, Recap~ul~ion) 352,558.48 0f more space is needed, insert additional sheets of the sarre size) Copyright (c) 1996 form software only CPSystems, linc. Form REV- 1503 EX (Rev. 1-97) REV-~'O~ EX * COMMONWEALTHOFPENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY FILE NUMBER Elizabeth P. Kutz SS~/ 172-01-2940 04/29/2004 21-04-0461 Include theproceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH MTB Money Market-Inst I Fund 6420 - Principal Cash - Date of Death Balance - Received from Elizabeth P. Kutz Trust Accrued Interest MTB Money Market-Inst I Fund ~420 - Income Cash - Date of Death Balance - Received from Elizabeth P. Kutz Trust PA Department of Revenue - 2003 Individual Income Tax Refund - Received from Elizabeth P. Kutz Trust PPL Service Corporation - Reimbursement of Overpayment for Medical Insurance TOTAL (Also enter on line 5, Recapitulation) (if more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, 7,923.95 4.69 2,481.93 51.00 236.33 $ 10,697.90 Form REV-I$08 EX (Rev. 1-97) REV-I~0 EX*0-97) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA I NHERITANCETAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Elizabeth P. Kutz SS~/ 172-01-2940 04/29/2004 21-04-0461 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is )'es. DESCRIPTION OF PROPERTY % OF INCLUD TH NAM OFTH TR NSF REE THEIR ITEM RELATIONSHI~ TO~ECE~ENT A~ T~E D~E O~ TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTER. VALUE OF ASSET INTEREST CF ~PLICABL~ 1 Manufacturers and Traders Trust Company, Co-Trustee under Revocable Trust Agreement with Helen M. Jones (DOD 8/19/02) f/b/o Elizabeth P. Kutz. Upon Death of Settlor, Trust Terminated and Assets were distributed to the Personal Representative of the Estate. See Schedule B Items 1 thru 7 See Schedule E Items 1 thru 3 TOTAL(Alsoen~ronJine7, RecapRul~ion) $ 0.00 (if more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSysterns, Inc. Form REV-1510 EX (Rev. 1-97) R~v-~. ~x,0-9~ SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RES[DENT DECEDENT ESTATE OF Elizabeth P. Kutz SS~/ 172-01-2940 04/29/2004 FILE NUMBER 21- 04- 0461 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 2 3 7. 1 2 3 4 5 FUNERAL EXPENSES: 3ames R. Gingrtch Memorials - Cemetery Inscription Matthew J. Mannix - Reimbursement of Burial Expenses paid to the Mt. Olivet Cemetery Myers Marner Funeral Home, Inc. - Funeral Expense ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Manufacturers and Traders Trust Comp; Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 213 Market Street Harrisburg State PA Zip 17101 Year(s) Commission Paid: Attorney's Fees Johnson, Duffle, Stewart & Wetdner Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland County Register of Wills - Eight Short Certificates Cum~berland Law Journal - Cost of Advertising and Proof of Publication Patriot-News Company - Cost of Advertising and Proof of Publication Vital Records - Death Certificate for Janet Mannix Reserve for Filing Fees 100.00 700.00 5,502.00 16,850.00 ty 10,000.00 330.00 24.00 75.00 260.53 9.00 200.00 TOTAL (Also enter on line 9, Recapitulation) 34,050.53 (If more space is needed, insert additional sheets of the same size) Copyrlg ht (c) 1996 form software only CPSystems, [nc, Form REV-1511 EX (Rev. 1 REV- 1~1Z EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EBTATE OF Elizabeth P. Kutz SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SS~/ 172-01-2940 04/29/2004 FILE NUMBER 21 - 04 - 0461 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT Country Meadows of West Shore - Nursing Home Expense Fast Tax Trust Services ~ 2003 Tax Preparation Fee Guistwite Family Practice - Medical Expense Manufacturers and Traders Trust Company - Trustee Fee 4/05/04 4/29/04 Mobile X-Ray Services - Medical Expense Physicians of Rehabilitation Med - Medical Expense West Shore EMS - Medical Expense 486.55 400.00 24.19 166.30 17.08 26.68 53.69 TOTAL (Also enter on line 10, Recapitulation) 1,174.49 (If more space is needed, insert additional sheets of the same size) Copyright(c) 1996 form software o~lh/CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) REV-l'g13 EX + {9-00) I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Eitzabeth ?, Kutz SS~/ i72-01-2940 NUMBER I1. SCHEDULE J BENEFICIARIES 04/29/2004 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and tra~fers under Sec. 9116~(1.~] Meredith Mannix Lawrence 1550 A Lovell Ct. Patuxent River, MD 20670 Jamie Mannix 3615 Columbia Avenue Lancaster, PA 17603 Katherine Mannix c/o Matthew J. Mannix 8415 Seminole Street Philadelphia, PA 19118 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Grandniece Grandnephew Grandniece FILE NUMBER 21-04-0461 AMOUNT OR SHARE OF ESTATE 3,000.00 Cash Bequest per Article IV (a) of the Will 3,000.00 Cash Bequest per Article IV (b) of the Will 3,000.00 Cash Bequest per Article IV (c) of the Will ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) Z000 form sol.rare only T he Lackner Group, Inc. Form REV- 1513 EX (Rev. 9-00) Estate of: Elizabeth P. Kutz Soc Sec #: 172-01-2940 Date of Death: 04/29/2004 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship Share of Estate 4 5 6 7 Carol Frey 3615 Columbia Avenue Lancaster, PA 17603 Matthew J. Mannix 8415 Seminole Street Philadelphia, PA 19118 Helen M. Jones (Deceased 8/19/02) Virginia Skaggs (unable to locate at this time) Friend Nephew 3,000.00 Cash Bequest per Article IV (d) of the Will Entire Residue per Article V (a) of the Will OF EL~'Z~BETH Po KUTZ I, ELIZABETH P. ~JTZ, of the Borough of New Cumberland, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all wills or codicils at any time heretofore made by me. ~RTICLE I 'I direct the payment of all my legal debts, and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my Residuary Estate as part of the expense of the administration of my Estate. ARTICLE I give and bequeath the sum of One Thousand ($1,000.00) Dollars unto VIRGINIA SKAGGS, Miami, Florida, provided she survives me. ARTICLE III I give and bequeath unto my sister, HELEN M. JONES, 325 Bailey Street, New Cumberland, Pennsylvania, my grandfather's clock, corner cupboard with contents thereof, and bachelor chest with serving board, provided she survives me.. I give and bequeath the remainder of my household and personal effects and other tangible personalty of like nature (not including cash or securities) together with any existing insurance thereon, unto my sister, HELEN M. JONES, provided she survives me. ARTICLE IV I give and bequeath the sum of Three Thousand ($3,000.00) Dollars each unto each of the following: (a) My grandniece, MEREDITH MANNIX, Lancaster, Pennsylvania. (b) My grandnephew, JAMIE MANNIX, Lancaster, Pennsylvania. (c) My grandniece, KATHARINEMANNIX, Waitsfield, Vermont. (d) CAROL FREY, Lancaster, Pennsylvania, provided she survives me. ARTICLE V Ail the rest, residue and remainder of my Estate, whatsoever nature and wheresoever situate, I give, devise and bequeath as follows: (a) Forty (40%) percent thereof unto my nephew, MATTHEW J. MANNIX, Waitsfield, Vermont, provided that should he predecease me, I give, devise and bequeath the same unto his then-living issue, per stirpes by representation. (b) Sixty (60%) percent thereof unto my sister, HELEN M. JONES, provided she survives me. In the event my sister, Helen M. Jones, predeceases me, I give, devise and bequeath her share unto my nephew, MATTHEW $. MANNIX, or his then-living issue per stirpes by representation should he also predecease me. ARTICLE VI In the event that any beneficiary of the residue of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, I give, devise and bequeath such share unto DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Camp Hill, Pennsylvania, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in Trustee's discretion, may be necessary or appropriate for such beneficiary's support and education (including college education, both graduate and undergraduate, and vocational training) without regard to his or her ability to provide for such support or education or to make payment for these purposes, without further responsibility, to such beneficiary or to any person taking care of such beneficiary. Trustee shall distribute the balance of the then- remaining principal and any income accumulated thereon unto such beneficiary when he or she reaches the age of twenty-one (21) years, at which time the Trust as to that beneficiary shall terminate. In the event any beneficiary dies before receiving his or her final distribution hereunder, such beneficiary's Trust shall terminate and the balance of principal and income shall be paid over to the estate of such beneficiary. ARTICLE VII During the time any portion of my Estate remains in Trust, the same shall not be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over income and principal as hereinbefore determined to the parties designated, as their interest may appear, without regard to any attempted anticipation, pledge or assignment by any beneficiary, and without regard to any claim thereto or attempted levy, attachment, seizure or other process, provided that if any such levy or seizure, or other process, shall be authorized by law or specific order of any Court having jurisdiction, Trustee shall not be liable to any beneficiary for violation hereof by reason of the same. ARTICLE VIII If at any time during the continuance of any Trust created hereunder, the Trustee in its sole and absolute discretion determines that the size of any individual Trust account has become so small as to be impractical to continue to hold in Trust and uneconomical to continue to administer as a Trust, then in such circumstances, the Trustee may without further authorization distribute the balance of the principal and income in such Trust account to the Beneficiary then-entitled to the income therefrom, and upon such distribution the Trustee shall be released from further obligation with respect to that account and shall not be subject to any claim from any person who may have had a future interest in such Trust account had it been continued in Trust. i~.RTICLE IX I name, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, Executor of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this SEAL) Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : We, ELIZABETH P. KUTZ, ~-~ ~ .%~".~3~3c~ · , and ~ ~.C~.. C%_ ~. ~k~-J , the Testatri~and ~he witnesses, respectively, whose'~ames are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Witness Subscribed, sworn to and acknowledged before me by ELIZABETH P. KUTZ, Testatrix, and subscribed and sworn to before me by ~ .~_~..~ ~ . ~4~3~fy ~' , and ~~ ,~,~ , witnesses, Notary Publ~ ~ NOTARIAL SEAL DIANNE LEN)B, NOTARY PUBLIC L~MOYNE BORO. CUMBERLAND MY COMMISSION EXPIRES DEC. 21, 19~3 REVOCABLE TRUST AGREEMENT by and between Helen M. Jones with Dauphin Deposit Bank and Trust Company as Co-Attorneys in Fact for Elizabeth P. Kutz and Helen M. Jones with Dauphin Deposit Bank and Trust Company, as Co- Trustees For the Benefit of Elizabeth P. Kutz 7/89 I, Helen M. Jones and Dauphin Deposit Bank and Trust Company as Co-Attorneys-in-Fact for Elizabeth P. Kutz, hereby transfer to Dauphin Deposit Bank and TruSt Company and Helen M. Jones (hereinafter called the Co-Trustees. such property as may be delivered contemporaneously herewith, or at such time or times hereafter, to be held in Trust as follows: FIRST: Dispositive Provisions For My Benefit - During my lifetime: A. All of the net income shall be paid to me at least quarterlY or shall be paid or accumulated and added to principal, as I may direct in writing; B. As much of the principal as I may from time to time request in writing shall be paid to me. or as I may otherwise direct; C. If. in the Co-Trustees's opinion. I am at any time unable to act or to apply the payments to my own best interest and advantage, the Co-Trustees may apply directly for my benefit as much of the income and]or principal as the Co_Trustees may, from time to time. deem appropriate for mv welfare, comfort, support or emergency needs, directly and without the intervention ~f a guardian, and may add to principal as much of the income as the Co-Trustees deem advisable. D. Co-Trustees shall keep true and correct books of account, which books of account shall at all reasonable times be open to the inspection of Settlor or his duly appointed representative. Co-Trustees shall also quarterly render Settlor a detailed statement showing all receipts and disbursements on account of the trust estate and the manner and form in which the trust estate is invested at the time of the rendition of such statement. SECOND: Dispositive Provisions After My Death - Upon my death while the trust continues, the Co-Trustees shall pay the then-remaining principal and income to my Executor or Administrator for disposition as part of my Estate. THIRD: Right to Revoke and Amend: I reserve the right to revoke or amend this trust, in whole or in part, at any time and from time to time by an instrument in writing, delivered to the Co-Trustees and intended to take effect during my lifetime; except that the duties, powers and liabilities of the Co-Trustees shall not be changed without its written consent. The Co-Trustees reserve the rioht, at any time upon thirty (30) days advance written notice to me, to resign the trust and ~leliver t~e trust estate to me, after deducting therefrom its fees and any expenses then due and payable. FOURTH: Additions to Trust: Subject to the approval of the Co,Trustees. either I or any other entity may add property, real and personal, to the principal of this trust. FIFTH: Co-Trustees's Powers: In addition to the powers granted by law, my Co-Trustees shall have the following discretionary, powers, applicable to principal and income, which shall be exercisable without leave of court and shall continue until distribution is actually made: A. To accept and retain any or all property at any time hereafter delivered or in any other manner hereafter acquired, including stock or other securities of the Co-Trustees, or of a holding company controlling the Co-Trustees; B. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks, bonds, options, and participations in common trust funds and money market funds); without being confined to investments prescribed by statute and without being required to diversify; C. To buy investments at a premium or discount; D. To hold property unregistered or in the name of a nominee; E. To give proxies, both ministerial and discretionary; F. To compromise claims: G. To join in any merger, consolidation, reorganization, voting trust plan. or other concerted action of security holders, and to delegate discretionary duties with respect thereto: H. To borrow from Dauphin Deposit Bank and Trust Company or from others, and to pledge real or personal property as security therefor; to loan cash or securities upon such terms and conditions as Co-Trusteess deem appropriate. I. To sell at public or private sale for cash or credit or partly for each to exchange, to improve or to lease for any period of time, any real or personal property; and to give options for sales, exchanges, or leases. J. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual rules of trust accounting; K. To distribute in cash or in kind or partly in each: To retain any part or all of my business interests held in this Trust as long as the Co- Trustees consider it advisable to do so; and to conduct, alone or with others, any such business in which I am engaged, with all the powers of an owner or with respect thereto, including the power to delegate discretionary duties to others and to pay adequate compensation to any such person: to invest other proper~y in such business, and to incorporate it or change its form. This power includes the right to take ail appropriate actions to prevent, identify, or respond to actual or threatened violations of any environmental law or regulation thereunder. To disclaim, in whole or in part. any interests in property for any reason, including, but not limited to a concern that such property could cause potential liability under the federal, state or local environmental law. SIXTH: Compensation: The Co-Trustees shall be compensated in accordance with their standard schedule of charges in effect from time to time during the period of its services, and this compensation shall be paid from principal or income or partly from each in the sole discretion of the Co-Trustees. Settlor hereby acknowledges receipt of Co-Tmstees's current fee schedule, which is subject to revision from time to time. SEVENTH: Non-Assignment: No part of the income or principal of the property held under this Trust shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or Co-Trustees or receiver in bankruptcy prior to actual receipt thereof. The Co- Trustees shall pay over the net income and the principal to the persons herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided in this agreement), pledging or assignment under the Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against me. EIGHTH: Law Governing Trust: This trust is created and accepted in the Commonwealth of Pennsylvania and shall in all respects be governed by its laws and shall have its situs at Cumberland County, Pennsylvania. Executed on ', ~t,,/,/ -? ?- - , 1997 / NOTE: Before executing this document you may want to consult with your Attorney to assure that your wishes are being set forth accurately and in proper legal form. WITNESS: Helen M. Jones, PoA j'7 -~/ , ~/' ~, ~ Dauphin~posit'Bank and ~ffist ~bmpany, PoA The foregoing trust is hereby accepted. Executed on ~)Uz-~' Zg', ,.c:~ 1997 Dauphin Deposit Bank and Trust Company · Sen~r Vice President j COMMONWEALTH OF PENNSYLVANIA COUNTY OF On this. the .[~ ~?~ffl day of ..5~/~', 1997, before me.a notary public in and for the I¥¢.,&~/~. JT~.,. ' said Commonwealth ~d County, personally appeared '~( ' ' ~..~ ~ //, c~ ' known to me (or satisfactorily proven) to be the person whose name is subscribed to the foregoing Revocable Trust Agreement and acknowledged that she executed the same for the purposes therein contained. WITNESS my hand and notarial seal. Notary Public My Commission Expires: (SEAL) '" Notarial Sea I Jc~anne M. Crouthamel, Notary Public I Harrisburg, Dauphin Count~ [ My Commission Expires June 14, 1999 MANUFACTURERS AND TRADERS TRUST COMPANY CO-TRUSTEE UNDER REVOCABLE TRUST AGREEMENT with Helen M. Jones (DOD 8/19/02) F/B/O ELIZABETH P. KUTZ DATE OF DEATH 04/29/04) $1,000.00 $40,000.00 1,000 shs 2,373.955 shs 4,375.534 shs 19,341.005 shs 5,663.057 shs PRINCIPAL: MTB Money Market $ 7,923.95 Accrued Interest 4.69 U. S. Savings Bonds, Series HH, 4% due 5/1/11 1,000.00 U.S.. Savings Bonds, Series HH, 4% due 3/1/20 40,000.00 Lucent Technologies 3,540.00 MTB Group Funds - Equity 23,027.36 Accrued Dividend 16.62 MTB Group Funds - Large Cap 39,948.63 MTB .Group Funds - Short Term 190,702.31 Accrued Interest 324.55 MTB Group Funds - U.S. Government Bond Fund 53,799.04 Accrued Interest 199.97 INCOME: MTB Money Market Less: Tmstee's Fee 4/05/04 - 04/29/04 2,481.93 (166.30) Date of Death: 04/29/2004 Valuation Date: 04/29/2004 Processing Date: 04/30/2004 Shares Security or Par Description Estate Valuation High/Ask Low/Bid Estate of: Elizabeth P Kutz. Report Type: Date of Death Number of Securities: 9 File ID: kutz Mean and/or Div and Iht Security Adjustments Accruals Value 1) 7923.95 2) 2481.93 3) 1000 MTB GROUP FDS (55376T429) MMKT INSTL I NASDAQ No pricing information MTB GROUP FDS (55376T429) MMKT INSTL I NASDAQ No pricing information UNITED STATES SVG BD SER HH (912550FS4) 04/29/2004 100.00000 Bid 100.000000 N/A N/A 1,000.00 4) 40000 UNITED STATES SVG BD SER HH (912550LC2) 04/29/2004 100.00000 Bid 100.000000 40,000.00 5) 1000 LUCENT TECHNOLOGIES INC (549463107) NYSE 04/29/2004 3.65000 3.43000 H/L 3.540000 3,540.00 6) 2373.955 MTB GROUP FDS (55376T601) EQTY INCM II NASDAQ 04/29/2004 Div: 0.007 Ex: 04/20/2004 Rec: 9.70000 Bid 04/19/2004 Pay: 04/30/2004 9.700000 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. contact EVP Systems at (818) 313-6300. (Revision 6.3.3) 23,027.36 16.62 If you have questions, please Date of Death: 04/29/2004 Valuation Date: 04/29/2004 Processing Date: 04/30/2004 Shares Security or Par Description High/Ask Low/Bid Estate of: Elizabeth P Kut~ Report Type: Date of Death Number of Securities: R File ID: kutz Mean and/or Div and Iht Security Adjustments Accruals Value 7) 4375.534 8) 19341.005 9) 5663.057 MTB GROUP FDS (55376T692) LCP STK I I NASDAQ 04/29/2004 MTB GROUP FDS (55376T189) STRM CORP BD I I NASDAQ 04/29/2004 MTB GROUP FDS (55376V705) US GV BD I I NASDAQ 04/29/2004 9.13000 Bid 9.86000 Bid 9.50000 Bid 9.130000 9.860000 9.500000 39,948.63 190,702.31 53,799.04 Total Value: Total Accrual: Total: $352,033.96 $16.62 $352,017.34 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. contact EVP Systems at (818) 313-6300. (Revision 6.3.3) If you have questions, please Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Elizabeth P. Kutz also known as No. 2004-00461 Date of Death 04/29/2004 , Deceased Social Security No. 172- 01- 2940 Manufacturers and Traders Trust Company Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include a~l of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/~Ve understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Personal Representa~V/e ~- ' / ,-~ -- ' Edmund G. Myers, Esquire Signatu ~lufacturers An~a~[~lt go. 20558 Signature: _,~ ~,,~.__ _ _ ~ Address: 301 Market Street Address: 213 Market Street Lemo.yne, PA 17043 Harrisburg, PA 17101 Telephone: 717/761-4540 Telephone: 717/255-2109 Description (See continuation page(s) attached) (Attach additional sheets if necessary) Value Total: 371,289.11 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Assoclatlort Copyright (c) 1996 form software only CPSysterns. {nc. Form #Ri-7 (199Z) Estate of: Date of Death: County: INVENTORY Elizabeth P. Kutz 04/29/2004 Cumberland 1,000 19,341.005 2,373.955 CASH: Federal Employees' Group Life Insurance - Life Insurance Proceeds Metlife Insurance Company - Life Insurance Proceeds MTB Money Market-Inst I Fund %420 - Principal Cash - Date of Death Balance - Received from The Elizabeth P. Kutz Trust Accrued Interest MTB Money Market-Inst I Fund #420 - Income Cash - Date of Death Balance - Received from The Elizabeth P. Kutz Trust PA Department of Revenue - 2003 Individual Income Tax Refund - Received from the Elizabeth P. Kutz Trust PPL Service Corporation - Reimbursement of Overpayment for Medical Insurance Received from Elizabeth P. Kutz Trust STOCKS/LISTED: shares Lucent Technologies Inc. shares MTB Short Term Corporation Bd-Inst I-#518 Accrued Interest shares MTB Equity Income Portfolio-Inst I Fund ~43 Accrued Dividend 2,500.00 5,532.73 7,923.95 4.69 2,481.93 51.00 236.33 3,540.00 190,702.31 324.55 23,027.36 16.62 18,730.63 Estate of: Date of Death: County: Elizabeth P. Kutz 04/29/2004 Cumberland 4,375.534 shares MTB Large Cap Stock Inst I Fund %315 5,663.057 shares MTB US Government Bond Inst I Fund %822 Accrued Interest 39,948.63 53,799.04 199.97 311,558.48 Received from Elizabeth P. Kutz Trust BONDS: $1,000 U.S. Savings Bonds Series HH 4% due 5/01/11 1,000.00 $40,000 U.S. Savings Bonds 40,000.00 Series HH 4% due 3/01/20 41,000.00 TOTAL RECEIPTS OF PRINCIPAL ............... 371,289.11 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004464 M&T TRUST COMPANY 213 MARKET ST HARRISBURG, PA 17101 ESTATE INFORMATION: SSN: 172-01-2940 FiLE NUMBER: 2104- 0461 DECEDENT NAME: KUTZ ELIZABETH P DATE OF PAYMENT: 10/04/2004 POSTMARK DATE: 10/01/2004 COUNTY: CUMBERLAND DATE OF DEATH: 04/29/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,204.70 TOTAL AMOUNT PAID: $4,204.70 REMARKS: SEAL CHECK# 083562488 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Cumberland County Court House ATTN: Register of Wills Office 1 Court House Square£j Carlisle, PA 17013 BUREAU OF ZNDZVTDUAL TAXES TNHERTTANCE TAX DTVTSTON PO BOX 280601 HARRTSBURG; PA 17128-0601 RUTH ANN MCHILLEN M 8 T TRUST CO 213 HARKET ST HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF XNHERXTANCE TAX APPRAXSEMENT, ALLOWANCE OR DXSALLOWANCE OF DEDUCTXONS AND ASSESSMENT OF TAX REV-1547 EX AFP (n9-04) DATE 11-29-200q ESTATE OF KUTZ DATE OF DEATH 0q-29-200~ FILE NUMBER 21 0~-0~61 COUNTY CUMBERLAND ACN 101 I Amoun* Rem/~ted ELIZABETH P MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~,E REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KUTZ ELIZABETH P FILE NO. 21 0~-0q61 ACN 101 DATE 11-29-200q TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es*a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S*ock/Per~nersh/p Zn~eres~ (Schedule C) (3) q. Mortgages/No,es Receivable (Schedule D) (q) $. Cash/Bank Deposits/Misc. Personal Proper*y (Schedule E) ($) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To~el Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/ab/lilies/Liens (Schedule Z) (10) 11. To,al Deduc~/ons 12. Ne~ Value of Tax Re*urn 352z558.q8 .00 10z697.90 .00 .00 NOTE: To /nsure proper credi~ *o your account, sube/~ ~he upper pore/on .00 of ~h/s fora w/~h your ~ax payment. (8) 3q,050.53 1,17q.q9 (11) 35.225.02 (12) 328,031.36 13. lq. NOTE: ASSESSMENT OF TAX: 15. Amoun~ of L/ne lq a* Spousal ra~e 16. Amount: of L/ne lq ~axable a~ L/heal/Class A ra~e 17. Amoun4: of L/ne lq e4: Sibl/ng re4:e 18. Amoun~c of L/ne lq ~axable a~ Colla~:eral/Class B ra~e 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER /NTEREST/PEN PAXD (-) 07-13-200q CDOOql61 2,250.00 10-01-200~ CDOOq~6~ .00 xf an assesseent was issued previously, lines 1~, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. (15) .00 x O0 = .00 (16) .00 X 0~'5 = .00 (17) .00 x 12 = .00 (18) 328,031.36 x 15 = q9,20~.70 (~)= q9,Z0q.70 AMOUNT pAID q2,750.00 q,20q.70 Char/~abla/Governeen~el Bequests; Non-elected 9115 Trusts (Schedule J) Ne{ Value of Es~e~e Sub~ec~ ~o Tax .00 328,031.36 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 363,256.38 18 and 19 will TOTAL TAX CREDIT BALANCE OF TAX DUE XNTEREST AND PEN. TOTAL DUE qg,z0q.70 .00 .00 .00 ( XF TOTAL DUE IS LESS THAN $1, NO PAYMENT XS REgUXRED. ~[ XF TOTAL DUE XS REFLECTED AS A "CREDXT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SXDE OF THXS FORM FOR /NSTRUCTXONS.) .00 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY= INTEREST: Estates of decadents dying on or before December ZZ, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to CIass B (coIlateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the laaful Class B (collateral) rata on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TZ P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of ~itls printed on the reverse side. --Make check or money order payable to: REGXSTBR OF NXLLS, AGENT A refund of e tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Xnheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.Da.us, any Register of Nills or Revenue District Office, or from the Department's Zq-hour ansaering service for forms orders: 1-800-36Z-2050; services for taxpayers uith special hearing and/or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appreiseent, allowance or diselloeance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Beard of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 2810Z1, Harrisburg, PA 171ZB-10Z1. Petitions may not be foxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. 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, P.O. Box Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Znstructions for inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount of the tax paid is allowed. The 15g 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (GZ) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary fram calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO4 ere: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 207. .OOOS48 ~'~J~'B - 1991 11X .000501 ~ 97. .000247 1983 16X .000438 1992 9Z . O00Z47 ZOOZ 67. .000164 1984 llZ .000301 1993-1994 72 .000192 2003 5Z .000137 1985 132 .000356 1995-1998 92 .000Z47 2004 4Z .000110 1986 lOX . O00Z7q 1999 7Z .00019Z 1987 107, .000Z74 ZOOO 7Z . OO019Z --Interest is calculated as follows: I'NTERBST = BALANCE OF TAX UNPATD X NUI~BER OF DAYS DEL/NQUENT X DATLY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent wiX1 reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additionat interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/07/2006 MYERS EDMUND G 301 MARKET STREET POBOX 109 LEMOYNE, PA 17043 RE: Estate of KUTZ ELIZABETH P File Number: 2004-00461 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 4/29/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~,u~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) (7- Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (71 7 ) 24 0 - 6345 Date: 3/07/2006 M&T TRUST COMPANY 213 MARKET ST HARRISBURG, PA 17101 RE: Estate of KUTZ ELIZABETH P File Number: 2004-00461 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent1s death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 4/29/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans 1 Court cc: File Counsel J7 Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Elizabeth P. Kutz Date of Death: April 29, 2004 Estate No.: 21-04-00461 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 ill No 0 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 0 No IKl 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 1XJ No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~/J~ Signature Date: :J/~/~f- en U? 0"'\ I Name Edmund G. Myers, Attorney Johnson, Duffie, Stewart & Weidner 301 Market st., P. o. Box 109 Address Lemoyne, PA 17043-0109 (717) 761-4!140 Telephone No. ~____.:......,.. n D,.,.....,.,,,..........nl Do"'"'~.a.C"o......+t")+;'(ro '-'a.pa.vu.'y . L...l 1. '-'.L i:)Vu.a.l. 1. '-'''''loll. ~"'-'J.J.I.u.u v "" ]XX Counsel for personal representative fI