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HomeMy WebLinkAbout02-0188 EGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of George F. Sandel also known as , Deceased Social Security No. 204-01-9462 Petitioner(s), who is/are 18 years of age or older, apply)ies) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or Decedent, dated 1/20/84 and codicil(s) dated 4/6/98 The co-Executrix, Carolyn S. Anderson~ has renounced as Executrix. named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 325 Wesley Driver Mechanicsburg~ PA 17055 (Lower Allen Township) (list street, number and municipality) Decedent, then 90 years of age, died February 3 ,2002 , at Holy Spirit Hospital~ Camp Hill (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA All personal property ......................................... $ (if not domiciled in PA Personal property in Pennsylvania .................... $ (if not domiciled in PA Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: 10~000.00 10,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appr form to the undersigned: Si Typed or printed name and residence Sandra L. Drummond~ Relationship Manager IFulton Financial Advisors~ N.A., successor to Fulton Bank One Penn Square Lancaster, PA 1'7602 RW- - q4-3 Oath of Personal Representative Commonwealth of Pennsylvania County of The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the esttate according to !aw/2 /q f'"-") Sworn to and affirmed and subscribed ...j , ~/, ...... / before me this 2 0 th day of FEBRUARY 2002 DECREE OF REGISTER Estate of Ge0rqe F. Sandel Deceased also known as Social Security No: 204-01-9462 AND NOW, FRBRUARY 20, 2002 reverse side hereon, satisfactory proof having been presented before me, Date of Death: 2/3/02 , in consideration of the Petition on the IT IS DECREED that Letters I~ Testamentary [~ of Administration TESTAMENTARY ((c.ta., d.b.n.c.t; pendente lite; durante absentia; durante minoriate) are hereby granted to FULTON FINANCIAL ADVISORS. N.A. in the above estate and that the instrument(s), if any, dated 01-20-1984 and codicil dated 04-06-1998 described in the Petition be admitted to probate and filed of record as the Last Will of Decedent. FEES Letters .................................... Short Certificates(s) ............... Renunciation .......................... $ Extra Pages( 2 ) ............... $ I.T.R ....................................... $ JCP Fee ................................. $ Inventory ................................ $ Other....C...0...D..I...C..I...L. ................. $ $ 50. O0 9.00 $ 5.00 6.00 5.00 13.50 TOTAL ............................. $ 8 8.5 0 Signature Attorney: Charles J. DeHart, III, Esquire I.D. No: 15617 Address: 3631 North Front Street Harrisburg PA 17110 Telephone: (717) 232-7661 DATE FILED: 0'7---20-- O.Z REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Georoe F. Sandel Date of Death: 2/3/02 Will No. Admin. No. ZJ- 02.- / ~ ~ To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 2/22/02 · Name Address Carolyn S. Anderson Mary E. Sandel 40 Boardwalk Place Park Ridqe 536 The Alameda Berkeley IL 60068 CA 94707 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: Capacity: Signature Charles ~.'~DDeHart, III, Esquire Name: Charles J. DeHart. III. Esouire Address: 3631 North Front Street Harrisburq PA 17110 Telephone(232)-7661 X Personal Representative Counsel for Personal Representative REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA OATH Estate of George F. Sandel also known as SUBSCRIBING WITNESS No. OF , Deceased Charles J. DeHart~ III, Esquire (each) a subscribing witness to the [~ codicil(s) I~ will(s) presented herewith, (each) duly qualified according to law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence and~ in the presence of each other I~ in the presence of the other subscribing witness(es). (Signature) 3631 North Front Street Harrisburg PA 17110 (Address) (Signature) (Address) Sworn to or affirmed and subscribed before me this ? n ~-~ day of FEBRUARY 2002 ~2' '"~ '~ ' ~' N~aw~blic~ MARY C LEWIS My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. RW-2 21-02-188 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA OATH OF NON-SUBSCRIBING WITNESS Charles J. DeHart, III, Esquire (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that he is familiar with the signature of George F. Sandel codicil subscribing witnesses to) the ~fl~ presented herewith and that he codicil ~ is in the handwriting of George F. Sandel to the best of his , testat or of (one of the · believes the signature on the · knowledge and belief. Sworn to or affirmed and sub- scribed before me this. 20th day of FEBRUARY 2002 M~RY ~ - / L~dI SFor the Register 3631 North Fron/nt Street (Name) Harrisburg, PA 17110 ' ," (Address) ' d (Address) LG:gV 0~833 Register of Wills of ~ County, Pennsylvania RENUNCIATION E~ate of ~;~or~,~_ g. 5'r~e~ No. ,-2/- OD -- / ~/~' also known as , Deceased The undersigned, / (Relationsh'ip') (Capacity) the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters -~'~J~[.L~4%'~-¢,C-C~ be issued to ~'c~--ilCOr~ J~'0'-14;~/l~/'z,~/ Witness r~y hand this (Signature) (Address) (Signature) (Address) of Sworn to or affirmed and subscribed before me this ~ day of .~r~_~ , 20 O~ Nc;t~'y- Fublic~ My Commission Expires: ~r~]~,~ ~, NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. RW-I~ (Rvsd 9/92) 6G:~,~ 07.. ~3~ his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Loca! Registrar. The original certificate will be forwarded to the State Vttal Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8066198 No. Local RegistrX4' ~ ~Dat~' COMMONWEALTH OF PENNSYLVANIA o DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH REGISTRAR'S SIGNATURE AND NUMBER 21-02-188 21-02-181 LAST WILL AND TESTAMENT OF GEORGE F. SANDEL I, GEORGE F. SANDEL, of Hummelstown, Pennsylvania, being of sound mind, memory and understanding, do make and publish this my Last Will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. ITEM I. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my decease. As soon as practical after my death, I direct my Executor or next of kin, before embalming, to place my body in the hands of the Humanity Gifts Registry of the State of Pennsylvania for delivery to the Hershey Medical School, Hershey, Pennsylvania, for studies in the promotion of scientific medicine and ultimate cremation. Further, I direct cremation with others, and burial of the ashes with others, in the burial plot of the Anatomical Board. Any necessary costs which are not paid by the State Anatomical Board shall be paid from my estate up to $500. ITEM II. declare that my wife, For purposes of information, I Kathryn, and myself own as joint tenants by entireties all of our personal household goods and possessions contained within our home including furniture, rugs and other household effects. the consent of any beneficiary. ITEM VII. It is hereby directed that my executor, hereinafter named, shall pay all inheritance, state, succession and legacy taxes to which my estate or the transfer of any property hereunder may be subject and to charge such tax as part of the administration, payable out of my residuary estate. ITEM VIII. I nominate, constitute and appoint my wife, Kathryn Witmer Sandel, and Fulton Bank, Co-Executors of this my Last Will and Testament. IN WITNESS ~EREOF, I have hereunto set my hand and seal this ~ <, ~ day of ·'~-~'~ ~ , /~'. The preceding instrument, consisting of this, and two other typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, published and declared by GEORGE F. SANDEL, the Testator therein named, as and for his Last Will, in the presence of us, who at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. Residing at Residing at 21-02-188 FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF GEORGE F. SANDEL I, GEORGE F. SANDEL, of Bethany Village, Mechanicsburg, Cumberland County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated January 20, 1984. ITEM I. I hereby revoke Item VIII of my Last Will and Testament and in lieu thereof provide as follows: I nominate, constitute and appoint my daughter, Carolyn S. Anderson, and Fulton Bank to be and act as co-Executors of this my Last Will and Testament. No personal representative or fiduciary appointed herein shall be required to post bond or give any security. ITEM II. In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated January 20, 1984. IN WITNESS WHEREOF, I have hereunto set my hand and seal this , 1998. ORGS~F. SANDEL Signed, published and declared on the date thereof by the above- named GEORGE F. SANDEL as and for the sole Codicil to his Last Will and Testament dated January 20, 1984, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. ~7~_~ ~. ~,~ Residing at Residing at 83 -718/99478-1 ALL STATE LEGAL SUPPLY CO FORM NO 67152 BF · 67153 BL · (57 155-GY · 67 ~ 56 WH ., 04 FULTON FINANCIAL ADVISORS' P.O. BOX 3215 LANCASTER, PA 17604 NEW ADDRESS OR NAME ACCOUNT NUMBER: 11-F146-01-0 REGISTER OF WILLS FOR CUMBERLAND COUNTY '02 i PF]-2 PLEASE INDICATE ADDRESS OR NAME CHANGES AND RETURN FULTON FINANCIAL ADVISORS' 1039077 11-F146-01-0 GEORGE F SANDEL ESTATE CRF INC: $0.00 PRIN: $3.00 TOTAL: $3.00 DATE 04/01/02 CHECK N0.1039077 02040135204 REGISTER OF WILLS FOR CUMBERLAND MISCELLANEOUS ADMINISTRATION EXPENSES SHORT CERTIFICATE CHECK NUMBER: 1039077 Writer's Direct Dial Number (717) 291-2719 FULTON FINANCIAL ADVISORS' Making Success Personal? April 2, 2002 Register of Wills of Cumberland Co. Cumberland County Courthouse Hanover and High Streets Carlisle, PA 17013 Re: Estate of George F. Sandel, Deceased No. 2002-00188 Dear Sir/Madam' Fulton Financial Advisors, N.A. has been named executor of the Estate of George F. Sandel who died February 3, 2002. As executor we are requesting one (1) short certificate in order to proceed with the estate settlement. A check for $3.00 is enclosed, along with a self-addressed, postage-paid envelope for mailing the short certificate to us. Thank you for your assistance. Sincerely yours, Carol R. Fahnestock Estate Settlement Manager Enclosures One Penn Square, Lancaster, PA 17602 · www. fultonfinancialadvisors.com Investments ° Wealth Management ° Corporate and Retirement Services · Private Banking ° Insurance Writer's Direct, Dial Number (717) 291-2719 I FULTON FINANCIAL ADVISORS Mokl'ng Success Personal,:'; 'April ~,9, 2002 Register of Wills of Cumberland County Cumberland County Courthouse Hanover and High Streets Car sle, PA 17013 Re: Estate of George F. Sandel, Deceased No. 2002-00188 Dear Sir/Madam: Enclosed is a check, in the amount of $12,825.00, for the Pennsylvania Inheritance Tax prepayment in the George F. Sandel Estate. Please forward the PA Inheritance Tax receipt to me at the following address: Carol R. Fahnestock, Estate Settlement Manager Fulton Financial Advisors, N.A. P.O. Box 7989 Lancaster, PA 17604 If you should have any questions, please do not hesitate to contact me. CRF:clo Enclosure: Check c Charles J. DeHart, III, Esquire Sincerely yours, Carol R. Fahnestock Estate Settlement Manager One Penn Square, Lancaster, PA 17602 · www. fultonfinancialadvisors.com Investments · Wealth Management · Corporate and Retirement Services · Private Banking · Insurance HARRISBURG. PA 17128-0601 04 FULTON FINANCIAL ADVISORS' P.O. BOX 3215 LANCASTER, PA 17604 NEW ADDRESS OR NAME '02 A?R30 ~1!'~ REGISTER OF WILLS AGENT FOR THE COMMONWEALTH OF PA ACCOUNT NUMBER: 11-Fl 46-01-0 PLEASE INDICATE ADDRESS OR NAME CHANGES AND RETURN FULTON FINANCIAL ADVISORS' 1039942 11-F146-01-0 GEORGE F SANDEL ESTATE CRF INC: $0.00 PRIN: $12,825.00 TOTAL: $12,825.00 DATE 04/29/02 CHECK N0.1039942 02042946026 REGISTER OF WILLS AGENT STATE INHERITANCE TAX OR ESTATE TAX PA INHERITANCE TAX PREPAYMENT GEORGE F. SANDEL ESTATE NO. 2002-00188 CHECK NUMBER: 1039942 g · Insurance FULTON FINANCIAL ADVISORS Making Success Personal:" Writer's Direct Dial Number (717) 291-2719 October 8, 2002 Register of Wills of Cumberland County Cumberland County Courthouse Hanover and High Streets Carlisle, PA 17013 Re.' Estate of George F. Sandel, Deceased No. 21-2002-0188 Dear Sir/Madam: Enclosed is an original and (3) copies of the PA Inheritance Tax Return and an original and (3) copies of the Inventory for the George F. Sandel Estate. I am also enclosing a check in the amount of $13.00 to file the Inventory, a check in the amount of $15.00 to file the PA Inheritance Tax Return and a check, in the amount of $449.19, for the balance due of PA Inheritance Tax. Would you be kind enough to time-stamp the copies of the Inventory and PA Inheritance Tax Return and return them to me in the enclosed envelope. Thank you for your assistance and cooperation. Should you have any questions, please contact my office. CRF:clo Enclosures cc: Charles J. DeHart, III, Esquire Sincerely yours, Carol R. Fahnestock Estate Settlement Manager One Penn Square, Lancaster, PA 17602 · www. fultonfinancialadvisors.com Investments ° Wealth Management ° Corporate and Retirement Services ° Private Banking * Insurance I Cumberland Register of Wills of ~ County, Pennsylvemia INVENTORY Est~e of George F. Sandel ;IJ~O ~d~own ~ No. 21-2002-0188 Date of De~tla February 3, 2002 204-01-9462 ,, Deceased Social Se~t,/No. Repmsm,tadve(-,) of t~e al:ave Esmm, ~ ~ Pe~n~ Charles d. DeHart, III, Esquire BY: Caroi' ~. ~a~nes[o~K, Estate Settlement N~me af Al~ame¥: ~I a n a _o e r Ii3. Na .: 1 561 7 3631 North Front Street Oamd October 8, 2002 Address: Telephane: Harrisburg, PA. 17110 (717) 232-7661 See Attached V~ue $25,540.32 RW-~ GEORGE F. SANDEL ESTATE INVENTORY REAL ESTATE None PERSONAL PROPERTY 2. 3. 4. 5. 6. 8. 9. 10. 11. 12. 13. 14. Fulton Bank Checking Account No. 1600-53584 317.330 shares Fulton Financial Corporation ~ 22.7325 per share Lower Allen Township - Ambulance Membership Refund 33 shares Hershey Foods Corporation ~ 70.11 per share Verizon - Refund - Cancellation of Telephone Service PNC Bank Checking Account No. 5070075553 Accrued interest to date of death Horst Auction Center - Proceeds from sale of Personal Property Horst Auction Center - Proceeds from sale of Coins PA Department of Revenue - refund of overpayment of state income tax U.S. Treasury - refund of overpayment of federal income tax GE Capital Assurance - refund of long term care unearned premium Commonwealth of PA PSERS - prorated pension from 2/1/02 - 2/3/02 Erie Insurance Group - refund unearned homeowners premium Cash TOTAL PERSONAL PROPERTY $ 8,200.80 7,213.69 45.00 2,313.63 10.32 821.04 .09 3,613.00 154.50 117.00 2,164.00 767.12 20.47 19.00 80.66. $ 25,540.32 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I i REV-1500 q IINHERITANCE TAX RETURNIF,LE UMSE. ' ' RESIDENT DECEDENT 2002 I COUNTY CODE YEAR 0188 NUMBER DECE- DENT CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TION TAX COMPU- TATION DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Sandel, George F. DATE OF DEATH (MM-DD-YEAR) 02/03/0~ I DATE OF BIRTH (MM-DD-YEAR) 09/18/1911 SOCIAL SECURITY NUMBER 204-01-9462 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER  1. Original Retum ~ 2. Supplemental Return 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust (Attach copy of Will) (Attach a copy of Trust) 9. Litigation Proceeds Received 10. Spousal poverty Credit (date of death between 12-31o91 and 1-1-95) NAME Thomas W. Shields FIRM NAME (If Applicable) Fulton Financial Advisors, NA TELEPHONE NUMBER 717-291-2726 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required i 8. Total Number of Safe Deposit Boxes ~-I 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS O~e Pel'~ Squa_.--'e P.O. Box 3215 Lancaster, PA 17604 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Co~poretion, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) I-1 Separate Billing Requested (6) :[~ne 9,527.33 None None 16,013.00 None 302,140.77 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 14,962.32 2,736.78 OFFICIAL USE ONLY 327,681.10 (11) 17,699.10 (12) 309,982.00 (13) None (14) 309,982.00 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 (15) 16. Amountof Line 14 taxable at lineai rate 309,982.00 x .0 45 (16) 13,949.19 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 (17) 0.00 18. Amount of Line 14 taxable at collateral rate 0 . 0 0 X .15 (18) 0.0 0 19. Tax Due (19) 13,949.19 0 PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: George F. Sandel 21-2002-0188 ~Y OF A;~OCATICNS TO BSNEFICIARIES Taxable at lineal rate M. Elizabeth Sandel Carolyn S. Anderson 154,991.00 154,991.00 309,982.00 PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 325 Wesley Drive CITY I STATE ZIP i Mectmgnicsburq PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 12,825.00 C. Discount 675.00 13,949.19 Total Credits (A + B + C) (2) 13,500.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Bna 20 to request a refund (4) 5. If Line I + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 449.19 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 449.19 Make Chock Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did docedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................................... ~X~ b. retain the right to designate who shall use the property transferred Or its income; ................. c. retain a reversionary interest; or ........................................................ d. receive the promise for life of either payments, benefits or care? .............................. 2. If death occurred after Docember 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................... 3. Did docedent own an "in trust for" or payable upon death bank account or socurity at his or her death? ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................ E] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of j~.rjury I doclare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true corroct and complete. Declaration of preparer other than the personal representative is based on information of which preparer has any know edge. SIGNATURE OF PERSON RESP_ONSIBLE FOR FILING RETURN D~,TEj ADDRESS See Schedule attached SIGNATURE OF PREPARER 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. It 9116 (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.S. Ii 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. Ii9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedant's lineal baneficiades is 4.5%, except as noted in 72.P.S. § 9116(1.2) [72 P.S. %9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedant's siblings is 12% [72 P.S. Ii 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only Estate of: George F. Sandel 21-2002-0188 The following person(s) are signing the return as representative(s) of the estate: Thomas W. Shields, for Fulton Financial Advisors, NA One Penn Square, P.O. Box 3215 Lancaster, PA 17604 REV-150'3 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER George F. SaD~_e! 21-2002-0188 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM' NO. 2 DESCRIPTION 317.330 Shs Fulton Financial Corporation 33 Shs Hershey Foods Corp TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 7,213.70 2,313.63 $ 9,527.33 7 CPA31 NTF 10905 Copyright Forms Software Only, 1997 Nelco, Inc. REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & IMISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER George F. Sandel 21-2002-0188 Include proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with d~lht of survivorship must be disclosed on Sch. F. ITEM NO. 1 2 3 4 10 11 12 DESCRIPTION Fulton Bank Checkin~ Account No. 1600-53584 PNC Bank Checkin~ Account No. 5070075553 Accrued interest Cash found in decedent's possession Lower Allen Township Ambulance membership refund Verizon Refund for cancellation of service Horst Auction Center Gross proceeds frc~ sale of personal property Horst Auction Center Gross proceeds from sale of coins Pennsylvania Department of Revenue Refund of overpayment of 2001 state income tax US Treasury RefuDx~ of overpayment of 2001 federal income tax GE Capital Assurance Refund of unearned premium Erie Insurance Group Refund of enearned homeowner's insurance Public Service En~ployees Retirement System Final prorated pension amount due decedent TOTAL (Also enter on line 5, Recapitulation) $ VALUE AT DATE OF DEATH 8,200.80 821.04 0.09 80.66 45.00 10.32 3,613.00 154.50 117.00 2,164.00 767.12 19.00 20.47 16,013.00 7 CPA81 NTF 10908 Copyright Forms Software Only, 1997 Nelco, Inc. (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER George F. SaD_C]RI 21-2002-0188 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF EXCLUSION INCLUDE NAME OF THE TRANSFEREE, THEIR ITEM RELATIONSHIP TO DECD & DATE OF TRANSFER. DATE OF DEATH DECD'S (IF TAXABLE VALUE NO. A'VI'ACH COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST APPLICABLE) Fulton Financial Advisors, Trustee under agreement dated January 20, 1984 with George F. Sandel and Catherine Witmer Sandel, Settlors. The assets of this trust are listed below, Items 1 through 6. See copy of said agreement attached Note: George F. Sandel predeceased Catherine Sandel 1 5,396.63 Uts GS Financial Square 5,396.63 Treasury Obligation Money Market Fund 2 6,633 Uts Fulton Financial Advisors 67,097.44 Government Incc~e Fund 3 11,731 Uts Fulton Financial 123,404.25 Advisors Tax Emempt Income Fom~ 4 1,445.581 SEI Tax Exempt PA 15,424.35 Municipal Fund B 5 975 Uts Fulton Financial Advisors 53,022.16 Ccmnon Stock Fund 6 Principal and income cash on hand 10,795.94 Total from continuation page (s) 27,000.00 TOTAL (Also enter on line 7, Recapitulation) $ 302,140.77 7 CPA01 NTF 10910 (If more space is needed, insert additional sheets of the same size' Copyright Forms Software Only, 1997 Nelco, inc. Estate of: George F. Sandel SCHEDLTLEG -- Inter-Vivos Transfers and Non-Probate Property % Of Date of Death Decd's Description Value of Asset Interest Exclusion Page 2 21-2002-0188 Taxable Value 6 Gifts made within one year of decedent's death: 7 Cash gift to M. Elizabeth Sandel on 04/30/01 8 Cash gift to M. Elizabeth Sandel on Ol/O8/O2 9 Cash gift to M. Elizabeth Sandel on 01/25/02 10 Cash gift to CarolynS. Anderson on 04/30/01 11 Cash gift to CarolynS. Anderson on 01/08/02 8,000.00 100 3,000.00 10,000.00 100 3,000.00 1,000.00 100 0.00 10,000.00 100 3,000.00 10,000.00 100 3,000.00 5,000.00 7,000.00 1,000.00 7,000.00 7,000.00 TOTAL.(Carry forward tomain schedule) ...... 27,000.00 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER C~o~cje F. Sand~ 21-2002.-0188 ITEM NO. A. Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: See Schedule attached Total from continuation page(s) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Fulton Financial Advisors, NA Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attomey Fees Nc-ET~: C. cq~ll & ~a._7'T'L~ 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 estimated Accountant's Fees Tax Return Preparer's Fees See Schedule attached Total from continuation page(s) TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 1,986.58 5,000.00 6,000.00 0.00 300. O0 0.00 0.00 1,675.74 14,962.32 7 CPA11 NTF 10911 Copyright Forms Software Only. 1997 Nelco, inc. (If more space is needed, insert additional sheets of the same size) Estate of: Item No. Sandel SCHEEIK~ H, PART A -- Funeral Expenses Description 3 4 5 9 10 Neill Funeral Home, Inc Royer's Flower Shop Flowers Gratuities for minister and musicians Martha Crook Catering services Kosta Caterir~ services BJ's Wh~le~e Club and Sheetz Miscellaneous luncheon costs Print Express Memorial cards Reliable Photo Memorial photoc3raph Smaland Picture frame GingrichMemorials Gravemarker Page 2 21-2002-0188 Amount 380.00 190.78 375.00 402.10 277.74 60.22 120.00 32.55 3.19 145.00 ~.(Carryforwaz~tomain schedule) ...... 1,986.58 Estate of: Item No. Sandel SCHEDULE H, PART B -- Administrative Costs Description Page 2 21-2002-0188 Amount 7 Register of Wills Short certificates 8 Cumberland Law Journal Estate legal advertising 9 Sentinel Estate legal advertising 10 EVP Systems Inc Charge for date of death valuations 11 Horst Auction Center Pick-up fees 12 Horst Auction Center Auctioneer fees 13 Hess & Hess 2001 Tax preparation fee 14 Hess & Hess 2002 Tax preparation fee 12.00 75.00 90.59 4.65 250.00 753.50 245.00 245.00 TOTAL.(Carz~ forward tomain schedule) ...... 1,675.74 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBEr~ George F. Sao_~el 21-2002-0188 Include unreimbursed medical expenses, ITEM NO. DESCRIPTION AMOUNT 4 5 9 10 Fulton Bank Visa Account ~,b. 4482 5655 0100 1144 Balance due Bethany Skilled Nursing Nursing care Bethany Court Apartments Apartment fee The Foot Care Center Services rendered Verizon Telephone service AT&T Telephone service Holy Spirit Hospital Medical services Connor-Rich Associates, Internal Medicine Medical services Fulton Bank Checking Account No. 1600-53584 Check written prior to death aDx~ cashed subsequent thereto Check #6092 Lower Allen Township ~ - $45.00 PNC Bank Checking Account No. 5070075553 Checks written prior to death and cashed subsequent thereto Check #912 Fulton Bank Visa Card - $300.37 Check #913 Verizon - $17.55 TOTAL (Also enter on line 10, Recapitulation) $ 233.56 919.19 551.10 37.00 15.41 60.60 532.00 25.00 45. O0 317.92 2,736.78 7 CPA12 NTF 10912 Copyright Forms Software Only, 1997 Ne~co, Inc. (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF C-eorce F. Sandel FILE NUMBER 21-2002-0188 NO. II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) M. Elizabeth Sandel 536 The Alameda Berkeley, CA 94070 Carolyn S. Anderson 40 Boardwalk Place ParkRidge, IL 60068 RELATIONSHIP TO DECEDENT Do Not Ust Trustee(s) Daughter Daughter AMOUNT OR SHARE OF ESTATE 154,991.00 154,991.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLEANDGOVERNMENTALDISTRIBUTIONS None TOTAL OF PART ~ -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0 o 00 7 CPA13 NTF 10913 (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. Fulton Bank CAPITAL DIVISION · LANCASTER/CHESTER DIVISION DROVERS BANK DIVISION · GREAT VALLEY DIVISION (717)291-2437 March 7, 2002 Fulton Financial Advisors One Penn Square Lancaster, Pennsylvania 17602 Dear Ms. Fahnestock: RE: George F. Sandel, deceased February 3, 2002 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: Visa # 4482565501001144, open 11/1976, limit $2,500.00, balance $255.43, last paid January 22,2002. Joint with Carolyn S. Anderson. Checking # 1600-53584, open 5/1/1973, balance $8,200.80. Carolyn S. Anderson Power of Attorney. The decedent also has 317 shares of Fulton Financial Corporate Stock in his name only. Please contact Fulton Financial Advisors at (717) 291-2546 if you require additional stock information. If you should have any further questions, please do not hesitate to comact me. Very truly yours, Karen D. Hillegas Credit Inquiry Processor P O Box 4887 Lancaster, PA 17604 www.fultanbank.com 1-800-FULTON-4 SANDEL FAMILY TRUST ,THIS REVOCABLE INTER VIVOS TRUST made thistleS,, day of ~ ~between GEORGE F SANDEL and CATHERINE WITMER SANDEL, his wife, of Hummelstown, Dauphin County, Pennsylvania, hereinafter called "Grantors" and FULTON BANK, of Lancaster, Pennsylvania, hereinafter called "Trustee". WITNESSETH: Grantors have crated this trust for the purpose of providing a management vehicle into which they will deposit funds for their support and maintenance during the remainder of the their lives. Upon the death of each of the Grantors, Trustee will receive certain ~ssets from the probate estate as a result of a "pourover' provision in their Will. Furthermore, Trustee will receive certain proceeds of life insurance policies on the lives of each. Upon the deaths of both Grantors herein, the Trustee has been provided with specific instructions for the disposition of any trust principal and accumulated income then remaining. I. DISPOSITIVE, PROVISIONS DURING THE LIFETIME OF THE GRANTORS.: During the lifetime of each of the Grantors herein, the Trustee shall hold such assets in trust upon the following terms and conditions: A. The Trustee shall distribute to the Grantors or the survivor of them in at least quarterly payments all of the net income generated by the trust principal. B. The Trustee shall distribute such amounts of principal as the Grantors or the survivor of them may direct from time to time whether for the benefit of themselves, any member of the family or any other person or institution. C. In the event of the mental or physical incapacity of. either Grantor as certified to the Trustee by their personal physician, Trustee shall at its discretion expend such income and principal as it shall deem advisable for the comfort, care, maintenance and support of the Grantors. D. Any net income in any year which is not disposed of by the preceding provisions of this paragraph shall be added to and become a part of the principal of this trust. II. DISPOSITIVE PROVISIONS UPON THE DEATH OF THE SURVIVING GRANTOR: Upon the death of the surviving Grantor, the Trustee shall distribute the principal and the accumulated interest then remain- ing in its hands in the following manner: A. Trustee shall pay to the Executor of the surviving Grantor's estate such amounts as may be necessary to Supplement his or her estate in order to pay taxes and administration expenses. B. Trustee shall distribute the remaining balance unto Settlor's children, Carolyn Sandel Anderson and Mary Elizabeth Sandel, in equal shares, share and share alike, or their issue, per stirpes. C. In the event there are no surviving issue of the Grantors, the principal balance and accumulated interest shall be distributed in equal shares unto the following charities: 1. The General Scholarship Fund of Bucknell University, Lewisburg, Pennsylvania. 2. The General Scholarship Fund of Lebanon Valley College, Annville, Pennsylvania. 3. The Bread for the World, Washington, D. C. III. ADMINISTRATIVE POWERS: We authorize the Trustee and any successors in trust to exercise the following powers in its sole discretion which shall be effective without court order or approval: A. To retain' any or all of the assets which it may receive from my probate estate, if any, without regard to any principal of diversification, risk or productivity. B. To invest in all forms of property without restriction to investments authorized for any type of fiduciary, including any common trust funds maintained by the Trustee or in stock obliga- tions of the Trustee. C. To compromise any claim or controversy. D. In its sole discretion, to loan money to or to purchase assets from my probate estate, and also to pay from any assets received directly by the Trustee by virtue of my death, except assets that are exampt from any federal estate tax, any inheritance tax, estate or other tax imposed by reason of my death and particularly any such financial burden requested by my Executor. E. To borrow money from any person, including the Trustee and to mortgage or pledge any real or personal property. F. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases all for such prices and upon such terms and conditions as it deems proper. To repair, alter or improve any real or personal Go property. H. To distribute in cash or in kind or partly in each at valuations fixed by it. I. To purchase investments at premiums and to charge premiums to income or principal or partly to each. J. To subscribe for or to exercise options for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and to generally exercise all the rights of security holders or employees of any corporation. K. To register securities in the name of a nominee or in such manner that title shall pass by delivery. L. To assume continuance of the status of any beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable, without liability for disbursements made on such assumption. M. To add to the principal of the trust funds any real or personal property received from any person by deed, will or in any other manner. N. To exercise all power, authority and discretion Given by this instrument after the termination of any trust created herein until the same is fully distributed. O. To commingle the assets of the trust funds in any one or more common funds for greater convenience and flexibility. P. To employ attorneys, accountants, engineers and such other persons, professional or otherwise, as may be necessary for the proper administration of this trust agreement and to pay their compensation from the SANDEL FAMILY TRUST. Q. To carry any type of insurance policy on beneficiaries of this trust agreement and to pay premiums thereon from the SANDEL FAMILY TRUST. R. To pay such amounts from the income or principal of the SANDEL FAMILY TRUST which it shall determine as proper and reason- able to compensate the Guardian of the person of any child of mine under the age of 18 years. IV. REVOKE OR AMEND: The Grantors reserve the power to amend, supplement or revoke this trust any time by Giving written notice to the Trustee. The consent of the Trustee shall be necessary in the event of amendment or supplement but it shall not be necessary in the case of revocation. We further reserve the right to revoke any will which contains pour-over provision of my residuary estate into this trust. We also reserve the right to fund this trust with property of any kind subject to the consent of the Trustee to accept the same. V. INSURANCE POLICY: In addition to such other powers as may be given in this Agreement, the Trustee hereunder shall have the power, with regard to the policies placed in trust herein, or of which it is the beneficiary in accordance with the terms of this Agreement, to make all necessary pools of death under said policies, to execute any receipts for the proceeds thereof and to institute any actions to collect said proceeds. During Grantor's lifetime, the Grantors shall be responsible for the payment of all premiums and shall specifically reserve the following rights: A. To add other insurance to the trust by making the policy available to the Trustee. B. To receive and apply dividends. C. To obtain from the respective insurance companies such advances or loans on account of the policies that may be available. D. To sell, assign or pledge a policy. E. To change the beneficiary of a policy. F. To withdraw a policy in order to exercise the reserved right or for any other purpose. VII. MINORITY AND DISABILITY PROVISION: Unless otherwise provided for herein, any income or princi- pal payable to any beneficiary who is a minor or to a beneficiary who, in the sole judgment of my Trustee, Fulton Bank, is mentally or physically incapacitated, shall be held in a separate trust agreement during such minority, or incapacity. Trustee is authorized, in its exclusive discretion, to expend from income or principal such sum or sums as may be necessary for the comfort, care, maintenance, support and education of such minor or incapacitated beneficiary, directly, without the intervention of a guardian or committee; or Trustee may pay the same to any person having care or control of said beneficiary or with whom the beneficiary resides, without any duty on the part of Trustee to supervise or inquire into the application of the funds by any person to whom payment is so made. Any income and principal not so expended by Trustee shall be retained by Trustee and paid to the beneficiary upon termination of the incapacity (including minority), or to the estate of the beneficiary if he or she dies before reaching the age of twenty-one (21) years or while still incapacitated, as the case may be, unless otherwise provided herein. VIII. SITUS: This trust agreement has been created under the laws of the Commonwealth of Pennsylvania and its validity, construction and administration shall be determined by the laws of that state. IX. COMPENSATION OF CORPORATE TRUSTEE~ The compensation of the Corporate Trustee when acting hereunder shall be established in accordance with its standard schedule of fees as may be in effect from time to time. X. INVESTMENT CONSULTATION: The Grantors shall have the right to determine whether or not they wish the Trustee to retain complete investment discretion or consult with them concerning any changes to be made in the investment portfolio. IN WITNESS WHEREOF, We, GEORGE F. SANDEL and KATHRYN WITMER SANDEL, the Settlors of this trust agreement, have set our hands and seal the day and year first above written and the Trustee has thereafter caused it to be accepted by an appropriate and author- ized officer accepted by an appropriate and authorized officer and its corporate seal affixed. WI TNESS .- ~/RGE F. SANDEL, Settlor K~H/RYN WITMER SANDEL, Settlor Accepted this c~ ~ day of ~//~~~_~_ , ATTEST: The FULTON BANK /Aut/h~/~zed officer, Trustee 9EK*T BV~ FFA W~ALTH M~M FULTONi 331 77~.7; FEB-4-02 17:431 PAcE 2 TO 23 ! ?747 P. 82 LAST WILL AND TESTAMENT OF ': I. GEORGe F. SAND~, of Hu~stown, Pennsylvania. ~e&ng' of sound mind, memory and understanding,..do make and publish this my Last Will and Testament¢ hereby revoking and makl=ng v0'id &Il former Wills by me at any time heretofore made. ITEEt I. ! direct that afl my ~ust debts and funeral e~penses be fully pai~ and satisfied as soon a~ conveniently may be after my decease.'{ As soon as Dractical a~ter my death, I direct my Executor or nex~ of kin, before embalming, to DlaPe my body in the hands o~ ~,e gumani~y tilts ~eg~rY of the State of pennsylvania for del£~er~ to the 8ershey Ned:~ca! School, Rershey, ~ennsylvania, for s~dies in ~he Or.Orion of scient~f£¢ medicine and ultimate cremation. Further, I cremation w~th others, and bur~a! of ~he'ashes w~th o~her's, in the bur~al plot of ~he Anatomical ~oard. ;Any necessary cOStS, are no~ paid by the State Anatomical ~oard shall be paid :from m7 estate'up to $500. ~TF~ ~. For purposes o~ fnformat.fo~, declare that my wife, Kathryn, and myself own a~ ~o£nt te~a,~e by entireties a~! of ou~ .personal household ~oOds a~ contained within our home including furniture, rugs and other. household effects. BEt~ 8Y~, FFA W~ALTH WOW FULTONi 231 7747; FE§-4-02 17:44; PA~E 9/6 TO 23177~7 P.03 ITEM III, I give:onto my wife, Eathryn, all of my tangible and personal property, includiug any automobiles which I 'may own at the time of my death~ provided she Survives my death,by thirty (30) daym. ITEM IV. In the, event my wife, Katbryn, does not survive or does not survive m¥~death by thirty (30~ days ! give un-to my children such tar~ible personal property as they may select, in such shares as they may d, termine, and the rest ~aid property to be ~old and the proceeds added to. my ~esidgary estate. ITEM V. All o: the rest, residue and remainder Of my estate, I give unto Fulton Bank, in [rug~,.tO be added to and beco~e'a Dart of the Sandel Family Trust as created by my ~i~e 6nd mg~e~ and dated ~he ~ : day o~ &~. ' conferred by law, I'authorize my Executor in absolute discretion: A. To retain ~n the form received, and to sell either at public or private sale any real or PersOnal property. B. To manage real estate. C, To inV'est iR all foz-ms oZ ~)rop~rty without restridtion to inves~ents a~hor/zed for any tFpe of ~fiduciary. D. To exercise any optional right, s arisip9 f3r~ o~ne~ship of E. To c~promlse claims without ~Grt approval, and ~ichout FEB-4-O2 17:44; PAOE 4/8 ,u ~317747 P.04 the consent of any beneficiary. ITEM Vii. it is hereby directed fhat my executor, hereinafter named, shall pay all inherits'hca, .state. succession and legacy taxes to which my.estate or t:he transfer of any property hereunder may be subject sod to charge such tax as part of the administration, payable ou~.:of my residuary:estate. ITEM VIII, ! nominate, constitute and appoint my wife, Kathryn Wltmer San4el, and Fulton Bank, Co-Executors of this my Last Will and Testament. IN WITNESS*WHEREOF, I have hereunto set my hand and seal this _ 2o _ ' ' "~'-~"~ { S~AL ) The p~ecedin9 instrument, consisting of this,"and two other · typewritten pages, each identified by the signature of the TestatOr, was on the date thereof signed, published and. declared by GEORGE P. SAND~L, the Testator therein named, aS and for' his Last Will, in the presence of us, who at his request, in his presence and in the presence, of each other, have subscribed our .names as witnesses hereto. Residing at ~EN.T BY;. FFA WEALTH UOM FULTON~ ;93'1 77~7~ FEE-4-02 17:44~ PAOE B/8 TO ~3Z7747 p.~5 J FIRST CODICIL TO THE LAST W~LL AND TEsT'AMeNT O~ GEORGE F. SANDAL I, GEORGE F. Cumberland County, S~£L, of Bethany Village, Mechanicsburg, Pennsylvania, declare this to be uhe sole Codicil to my Last Will and Testamen. t dated January 20, 1984. ITEM I_ I hereby ~evoke Item VIII of my Last Will and Testament and in lieu thereof!provide as follows: i nominate, constitute and appoint my daughter, Carolyn S. AndersOn, an~ Fulton Bank to be and act as co-Executors of thisimy Last Will and Testament. No personal representative or fiduciary appointed herein shall be required to post b~nd or give any security. ITEM II. In all o~her respects, I herebyratify, confirm and republish my Last will and Testament dated JanUary 20, 1984.. IN W[TNIEES W/4~REOF, I have hereu~ se~ my b~n~ and sea! this ,: 1998 ?~ORG~ F. SANDRL ~EN.T P.Y: FFA W~ALTI-.I U(3~..,,FULTONi ~3~ FEB-4-O~ t7:45.; PAOE ~/~ ~ u 232'/94? P. Signed, published and declare~ on the !da=e thereof bylthe above- named ~ORGE F. SANDEL.as and for the s01e Codicil ~o his Las= will and Testament dated January 20, 1984, in the presence Of us, who, at his request, in hie presence, and in lthe presence of each other, have subscribed our names as wi~nesseslhereto. ~~ Residin~ a~ 83- 718/9N478-1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 0017O6 DEHART CHARLES J III ESQ 3631 NORTH FRONT ST HARRISBURG, PA 17110 ........ fold ESTATE INFORMATION: SSN: 204-01-9462 :ILE NUMBER: 2102-01 88 DECEDENT NAME: SANDEL GEORGE F DATE OF PAYMENT: 10/09/2002 POSTMARK DATE: 10/08/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/03/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $449.19 TOTAL AMOUNT PAID: $449.19 REMARKS: CAROL R FAHNESTOCK C/O CHARLES J DEHART III ESQ SEAL CHECK# 1044121 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES THHERITANCE TAX DIV/STON DEPT. 280601 HARRISBURG., PA 17128-0601 COMHONgEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOt/ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX THOMAS W SHIELDS FULTON FINANCIAL ADVS PO BOX 5215 LANCASTER PA 17~04 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-02-2002 SANDEL 02-05-2002 21 02-0188 CUHBERLAND 101 Aaoun~ Reai~ed GEORGE F HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SANDEL GEORGE F FILE NO. 21 02-0188 ACN 101 DATE 12-02-Z002 TAX RETURN t/AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNZNG 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) $. Closely Held S~ock/Per~nership In~eras~ (Schedule C) ($) 4. Nor~gages/No~as Receivable (Schedule D) (4) 5. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (5) 6. Jo/n~ly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7} 8. To,al Asse~s APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Cos~s/N/sc. Expenses (Schedule H) (9) 10. Debts/Hot,gage Liabilities/Liens (Schedule Z) (10) 11. To,al Deduc~/ons 12. Ne~ Value of Tax Re~urn 9~527 .00 16z015.00 .00 .00 NOTE: To insure proper cred/~ ~o your account, subai~ ~he upper port,on .00 of ~h/s form w/ih your ~ax payaen~. 502~140.77 14,962.$2 15. NOTE: 2,7:56.78 (11) (12) Char/~abla/Governaen~al Baques~cs; Non-elected 9115 Trusts (Schedule J) (15) Ne~: Value of Es~:a~e Subjec~ ~:o Tax (14) Zf an assessBent ,as issued previously, lines 14, 15 and/or 16, 17, reflect figures that /nclude the total of ALL returns assessed to date. (~5), .00 x 00 = (16) 509,982.00 x 045= (17). .00 x 12 = ([8) .00 x 15 : (19}= ASSESSNENT OF TAX: 15. Aaoun~ of L/ne 14 a~ Spousal ra~e 16. Aaoun~ of L/ne 14 ~axable a~ Lineal/Class A ra~e 17. Amoun~ of Line 14 a~ Sibling ra~e 18. Aaoun~ of Line 14 ~axable a~ Collateral/Class B ra~e 19. Pr/nci>a! Tax Due TAX CREDITS: PAYHENT RECE/PT DISCOUNT (+} BATE NUHBER INTEREST/PEN PAID (-) 04-29-2002 CD001151 675.00 10-08-2002 CD001706 .00 AHOUNT PAID 12,825.00 IF PAID AFTER BATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~,49.19 527,681.10 17.699.]0 309,982.00 .00 309,982.00 18 and 19 g111 .00 15,949.19 .00 .00 15,949.19 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 15,949.19 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REDUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOT[CE: PAYNENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to CXass B (collateral) beneficiaries of the decedent after the expiration of any estate for lifo or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z$ of gO00. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF NZLLB~ 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 Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Hills) any of the 13 Revenue District Offices) or by calling the special gq-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-30ZO (TT only). Any party in interest net satisfied with the appraisement, allaaance) 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. 2810gl) Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative) OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should bm addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17128-0601 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. Zf any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. 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 end of the tax amnesty period. This non-participation pmnalty is appealable in the same manner and in tho the same time 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, 1982 bear interest at the rate of six (61) percent par annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 198g 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. Tho applicable interest rates for 1982 through ZOOm are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z Z07. .0005q8 1991 91 1983 167. .000q38 1993 - 199q 77. 198q 111 .000501 1995-1998 91 1985 131 .000356 1999 71 1986 XOZ . O00g7q ZOOO 8Z 1987 9Z . O00Zq7 ZOO1 9Z 1988-1991 llZ .000301 2001 62 --Interest is calculated es foXloas: INTEREST = BALANCE OF TAX UNPAZD .O00Zq7 .O00lgz .O00Zq7 .000192 .O00Z19 .O00Zq7 .O0016q X NUHBER OF DAYS DELTNQUENT X DALLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY COMMONWEALTH OF PENNSYLVANIA ORPHANS' COURT DIVISION IN THE ESTATE OF GEORGE F. SANDEL No. 2002-00188 DECEASED RECEIPT AND RELEASE AGREEMENT WHEREAS, Fulton Financial Advisors, N.A. was appointed executor under the will of George F. Sandel dated April 6, 1998, and WHEREAS, George F. Sandel died on February 3, 2002, and WHEREAS, Item V of his will states: "All of the rest, residue and remainder of my estate, I give unto Fulton Bank, in trust, to be added to and become a part of the Sandel Family Trust as created by my wife and myself dated January 20, 1984." WHEREAS, Fulton Financial Advisors, N.A. is successor to Fulton Bank. WHEREAS, Fulton Financial Advisors, N.A., Trustee, has examined the attached accounting and acknowledges that it is complete and accurate, hereby waiving any right to demand the filing of a formal court accounting by Fulton Financial Advisors, N.A., and approves the acts and transactions of the estate in the administration of the estate; and WHEREAS, it is the desire of the parties hereto that distribution of the balance of principal and income be made without the formality of the filing of an accounting in the above referenced Court or any other court having jurisdiction; and WHEREAS, Fulton Financial Advisors, N.A. is willing to make such distribution upon receipt of the release and indemnification provided for in this Agreement. NOW THEREFORE, KNOWALL MEN BY THESE PRESENTS that the undersigned does hereby request Fulton Financial Advisors, N.A. to make distribution of the balance of the estate without the filing of an accounting for audit and approval by the court having jurisdiction. The undersigned, in consideration of the payment and delivery to it of the following: Principal Cash 0.00 Income Cash 137.60 the receipt of which is hereby acknowledged, for itself, its successors and assigns does remise, release, quit-claim and forever discharge Fulton Financial Advisors, N.A., individually and as executor aforesaid, its respective successors and assigns, of and from all actions, suits, payments, accounts, claims and demands whatsoever or by reason thereof, and from any suit, payment, claim or liability arising from the administration of the estate, including, but not limited to, the administration of any common trust fund by the Fulton Financial Advisors, N.A. or arising from any losses on investments including, but not limited to, investments in any common trust fund administered by Fulton Financial Advisors, N.A., and hereby agrees that any court having jurisdiction may by its decree discharge Fulton Financial Advisors as executor. The undersigned further agrees to indemnify and hold harmless Fulton Financial Advisors, N.A., its successors and assigns, from and against any and all claims, loss, liability or damage which it may suffer or to which it may be subjected by reason of the settlement of the account and the distribution of assets of the said estate without approval of the court having jurisdiction. In consideration of the distribution to the undersigned of the property described above, the undersigned agrees to pay Fulton Financial Advisors, N.A. any amount up to the value of the property that may be necessary in the future to discharge any liabilities of the estate. The undersigned further declares that it is its intention to be legally bound by the execution of this Agreement. IN WITNESS WHEREOF, the undersigned has hereunto set its hand and seal this day of January, 2003. COMMONWEALTH OF PENNSYLVANIA Fulton ~...an_cial .Advisors, N.A., Trustee · SS: COUNTY OF LANCASTER · On this'SD day of January, 2003, b_efqre,me, a Notary Public, personally appeared :~ ,,~'. /~A)/~ whoacknowledged ~ self to be theG~w-~o,,,,2+-~s ~-~ 0~f~.~of Fulton Financial Advisors, N.A., ' I Trustee, and that as sucl'ts ~-~ r__,~e'ng authorized to do so, h~/she executed the within instrument for the purposes therein contained by signing the name of Fulton Financial Advisors by ~ self as ~:o~ ~.~'.~L/-~r~ZZ-~ O-F~.-.' IN WITNESS WHEREOF, I hereunto set my hand and seal. / NOTARY PUBLIC MY COMMISSION EXPIRES: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA No. 21-02-01885 ESTATE OF GEORGE F. SANDEL LATE OF CUMBERLAND COUNTY FIRST AND FINAL ACCOUNT OF FULTON FINANCIAL ADVISORS, EXECUTOR Date of Death: Letters Granted: First Complete Date of Advertisement: Account Stated To: 2/1/02 2/20/02 3/1/02 1/8/03 Principal Receipts Gain on Conversion Disbursements Distributions Income Receipts Disbursements Distributions SUMMARY $30,192.63 656.50 30,768.47 80.66 $144.53 6.93 137.00 $0.00 0.00 PRINCIPAL RECEIPTS Personal Property listed on Inventory .5150 shares Hershey Foods Corporation @ 70.1 l/share 2/28/02 Public School Employees' - February, 2002 annuity payment deposited into PNC Bank checking Account 1/9/03 George F. Sandel Trust - transfer of fund to pay final estate expenses TOTAL PRINCIPAL RECEIPTS $25,540.32 36.10 204.65 4.411.56 $3O, 192.63 2/27/02 3/19/02 3/28/02 4/8/02 CONVERSIONS TO CASH .330 share Fulton Financial Corp. Proceeds $7.53 Inventory 7.49 shares Hershey Foods Corporation Inventory $36.10 Proceeds 35.81 317 shares Fulton Financial Corp. Proceeds $7,896.35 Inventory 7,206.20 33 shares Hershey Foods Corporation Inventory $2,313.63 Proceeds 2,280.23 Totals Gain On Conversion GAIN 0.04 69O. 15 690.19 LOSS 0.29 33.40 33.69 656.50 2/22~02 2/28/02 PRINCIPAL DISBURSEMENTS Check written on Fulton Bank checking account prior to death but cashed following death to Lower Allen Township EMS $45.00 Check written on PNC Bank checking account prior to death but cashed following death to Fulton Bank VISA $300.37 and Verizon $17.55 PNC Bank - dues priority 50 plus account PNC Bank - interest withholding Register of Wills - three short certificates Charles J. DeHart, Esquire - reimburse probate cost ($88.50) and estate advertisement cost ($75.00) Fulton Bank - debt of decedent; balance due on VISA Bethany Skilled Nursing - balance due nursing care 1/02 Bethany Court Apartments - balance due apartment fee 1/02 $45.00 317.92 4.00 0.03 9.00 163.50 233.56 919.19 551.10 3/1/02 3/7~O2 3/12~02 3/19~02 3/22/02 3/26/02 3/27/02 4/1/02 4/3/02 4/8/02 4/25/02 4/29/02 5/13/02 6/12/02 7/24/02 9/24/02 10/8/02 The Foot Care Center - debt of decedent; balance due Verizon - balance due telephone service EVP Systems, Inc. - asset valuation fee Public School Employees' System - reimbursement February 2002 payment Carolyn S. Anderson - reimbursement for flowers ($190.78), gratuities ($375), memorial cards, photo & frame ($155.74), luncheon ($740.06), balance of funeral bill ($380) Mellon Investor Services - service fee on sale of Hershey Foods Corp. stock Horst Auction Center - pick-up fee Horst Auction Center - auctioneer fee on sale of personal property A T & T - balance due long distance telephone service Caldwell & Kearns - reimburse estate advertisement cost Register of Wills - short certificate Hess & Hess - preparation of 2001 income tax returns Fulton Financial Advisors - tax information gathering fee Holy Spirit+B117 Hospital- balance due hospital bill Horst Auctioneers - auctioneer fee on sale of coins Register of Wills - prepayment of Pa. Inheritance tax EVP Systems, Inc. - asset valuation fee Conner - Rich Asso. - balance due doctor bill Horst Auction Center - auctioneer fee on sale of personal property James Gingrich Memorials - gravemarker inscription cost Register of Wills - balance due Pa. inheritance tax Register of Wills - cost to file inventory Register of Wills - cost to file Pa. inheritance tax return Caldwell & Kearns - attorney fee Fulton Financial Advisors - executor commission TOTAL PRINCIPAL DISBURSEMENTS 37.00 15.41 3.10 204.65 1,841.58 15.00 250.00 653.30 60.60 90.59 3.00 220.00 25.00 532.00 30.90 12,825.00 1.55 25.00 69.30 145.00 449.19 13.00 15.00 6,000.00 5.000.00 30,768.47 PRINCIPAL DISTRIBUTIONS Carolyn S. Anderson and M. Elizabeth Sandel - coins at face value (listed as cash on Inventory) TOTAL PRINCIPAL DISTRIBUTIONS $80.66 $8O.66 INCOME RECEIPTS 3/21/02 PNC Bank checking account - interest after d/o/d 4/15/02 Fulton Financial Corporation - dividend 10/22/02 Hershey Foods Corporation - dividend payable 9/13/02 11/7/02 Hershey Foods Corporation - dividend payable 6/14/02 0.18 53.89 0.05 0.04 Goldman Sachs FinancialSquare Treasury Obligation Money Market Fund - interest 2/1/02-2/28/02 2.51 3/1/02-3/31/02 8.78 4/1/02-4/30/02 18.59 5/1/02-5/31/02 6.88 6/1/02-6/30/02 8.57 7/1/02-7/31/02 8.60 8/1/02-8/31/02 8.67 9/1/02-9/30/02 8.36 10/1/02-10/31/02 6.99 77.95 Federated Treasury Obligation Money Market Fund - interest 10/1/02-10/31/02 1.05 11/1/02-11/30/02 5.83 12/1/02-12/31/02 5.54 Total Income Receipts $144.53 INCOME DISBURSEMENTS Fulton Financial Advisors - income commissions TOTAL INCOME DISBURSEMENTS $6.99 $6.93 INCOME DISTRIBUTIONS 1/9/03 George Sandel Trust - estate income TOTAL INCOME DISTRIBUTIONS $137.60 $137.60 VERIFICATION Carol R. Fahnestock, Estate Settlement Manager, Fulton Financial Advisors, N.A., successor to Fulton Bank, verifies that Fulton Financial Advisors, N.A., is the Executor of the Estate of George F. Sandel, deceased; and that the Executor has fully and faithfully discharged the duties of its office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that to her knowledge there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. I understand that false statements are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. By: FULTON FINANCIAL ADVISORS, NA. Carol R. Fahnestock Estate Settlement Manager STATUS REPORT UNDER RULE 6.12 Name of Decedent' Georqe F. Sandel Date of Death' 2/3/02 Will No. 21-2002-0188 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' State whether administration of the estate is complete' Yes × 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: account with the Court ? Did the personal representative file a final Yes 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, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date' 1/29/03 Si~ature Charles J. DeHart, III Name (Please type or print ) 3631 North Front Street Harrisburq PA Address 17110 ( 717 ) -2327661 Tel. No. Capacity X Personal Representative Counsel for personal representative