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06-26-09 (2)
J 1505607120 REV-1500 PA Department of Revenue ~ (06-05) OFFICIAL USE ONLY Bureau of Individual Taxes county code Year File Number PO 60X.280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 9 0151 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 198 30 2025 O1 30 2009 04 28 1921 Decedent's Last Name Suffix Decedent's First Name MI PAULE S JEAN yJ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 2. Supplemental Return ^ 3, Remainder Return (date of death 4. Limited Estate ^ prior to 12-13-82) 4a, Future Interest compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12.82) 6. Decedent Died Testate (Attach Copy of Will) ^ ~, Decedent AAaintained a Living Trust (Attach Copy of Trust) 1 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ~ 10, betv~veenl 12o~ertv ~ ~ (-dat~~f death ^ 11. Election to tax under Sec. 9113(A) 1 ~ 1 (Attach Sch. O) CORRESPONDENT - THiS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D. BOGAR 717 737 8761 Firm Name (If Applicable) BOGAR & HIPP LAW OFFICES First line of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 REGISTER Q!'~AALLS USE LY ~ L i ~: ~~ ~ `; _'; ~ ~ tv ~ ~ -. _ ; ~ ~ , f' s ~ "'7'! "~~ ~~ DA's D ~ : , c~+ Correspondent's e-mail address: 1 b o g a r~ b o g a r l a w. c o m Under penalties of pery'ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, SIG ~elR OF PER ON pEg t~ D eGE raAR FOfN reQ~ bother than the personal representative is based on all information of which preparer has any knowledge. James D. Bogar One st Main Street, Shiremanstown, PA 17011 `~ SIG R OF PREP ER THAN REPRESENTATIVE DATE James D. Bogar annRF c One West Main Stre~Shiremanstown, PA 17011 Side 1 L 1505607120 1505607120 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 %y..~..~ ~~.,/ ~, ..~/'~'../~-~~~ ~fi Name Address1 Address2 City, State, Zip VNarren D. Wllliss Date 1120 Baldlwin Street Mechanicsburg, PA 17055 .~/ ,~9 J 1505607220 REV-1500 EX o'SNe~: Jean W. Paules Decedent's Social Security Number 19 8 3 0 2 02 5 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 8 6, 0 7 5. 7 8 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 2 3 9 , 2 3 7 . 2 2 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 3 2 5 , 313.0 0 9. Funeral Ex enses & Administrative Costs Schedule H .......................... P ( ) .............. 9. 6 3 , 7 4 8 . 4 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 810) ...................................................................... 11, 6 3, 7 4 8. 4 9 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 2 61 , 5 6 4.51 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 9 , 0 0 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 2 5 2 , 5 6 4.51 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 . 0 0 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 2 5 2, 5 6 4.51 18. 19. Tax Due .................................................. ................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 0.00 0.00 37,884.68 37,884.68 0 Slde 2 L 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-09-0151 DECEDENTS NAME Jean W. Paules STREET ADDRESS 100 Mt. Allen Drive CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty 40,897.50 1,894.23 Total Credits (A + B + C) (1) 37,884.68 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. q, Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (2) 42,791.73 (3) (4) 4,907.05 (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................:.......................................... x b. retain the right to designate who shall use the property transferred or its income :.................................... x c. retain a reversionary interest; or .................................................................................................................. x d. receive the promise for life of either payments, benefits or care? .............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 0 3. Did decedent own an "in trust fors or payable upon death bank account or security at his or her death?......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. §9116 (a) (1.1) (i)j. 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 zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)). The statute does not exemot 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 zero (0) percent [72 P.S. §9116 (a) (1.2)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. J 48500041046 REV-485 EX (1-07) SAFE DEPOSIT BOX INVENTORY PA Department of Revenue PLEASE USE ORIGINAL FORM ONLY Soaal Security or Death Certificate Number Date of Death ,County Code Year File Number { 1 f 9 r 8 'T 3~5 0~`'2 ~0 12 5 ~. ~~~ +~~ ~ ~~~=i2' t0r a ~ r~ :! , ,., . ~, . f ~ j ~ ~: F. ~', . y ' Decedent s Last tVame Suffix ~ Flrst Name ~- Mi ADDRESS OF DECEDENT STREET 100 Mt. Allen Drive CITY: STATE: ZIP CODE: , Mechanicsbur PA 17055 NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX NAME: James D. Bogar, Esquire i ~ STREET ADDRESS: 1 west Main Street CITY: STATE: Shirem n ZIP CODE: NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. NAME: James D. Bogar, Esquire RELATIONSHIP: None STREET ADDRESS: 1 West Main Street CITY: STATE; Shiremanstown,~~ ~ ` ~ PA ZIP CODE: • 17011 • '` b. NAME: ~ .. , , •' , , . ~ .. • ' .. RELATIONSHIP; , . ~ ~, , Warren D. Williss ~ ~ ~ =St~~son-in-Law `~ ~ + "• STREET ADDRESS. ' • 1220 Baldwin Street ~ .k . '~ .' • yCITi': ~' - - - - • STATE: Mechanicsbur. PA ZIP CODE: 1 . c. NAME: RELATIONSHIP: r ~ ' STREET ADDRESS: CITY: STATE: ZIP CODE: NAME AND ADDRESS~OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED NAME: M & T Bank STREET ADDRESS: 5219 Sim son Ferr Road, CITY: STATE: Mechanicsbur PA ZIP CODE: 17050 NAME OF PERSON MAKING LAST ENTRY DATE AND TIME OF LAST ENTRY DATE OF CONTRAC O RENT BOX • NUMBER OF BOX ~ 19~R 170 1 TITLE UNDER WHICH BOX IS REGISTERED Jean w. Paules NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. NAME: Ul1rr i~'~/ti d• ~1' 4~6'SS STREET ADDRESS: 1 ~ 20 ~3aBdGctun $'~~ CITY: ~~( t, _ -_ _ STATE ZIP CODE: l~lo N~i~CT[__ i~~~'' NAME AND TITLE OF EMPLOYEE TAKING THE INVENTORY b. NAME: STREET ADDRESS: CITY: STATE: ZIP CODE: WAS A WILL IN THE BOX? ^ YES ~ NO ff yes, a. Date of will: 1 `~C ~ ~ 1 t ~~~~ b. Name and address of personal representative, ffnamed in the will II NAME: J r~~. ~-~eP(. u,9,~t~w D. U~.ri~~l~ STREET ADDRESS: CITY: STATE: ZIP CODE: t ~k ~~ F~cee,~ ~~~~ ~. S~utua zoo ~1 c. Name and address of attorney, if any, NAME: • . . STREET ADDRESS: 48500041046 g k~l~~ `~'i3~t CITY: .' STATE: ~ ~ ZIP CODE: ' . 48500041046 ~. REV 485 EX ~~~~ ®~~~~~~ ~®~ ~~v~~T~~~ Page of ~NS~~~C~~~~S (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e:, jointly held, payable on death, etc. (4) . Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank '~ and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. (8) All other contents. (9) Return completed form to: DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION PO BOX 280601 ' HARRISBURG, PA 17128-0601 ITEM NO. ~ ITEM DESCRIPTION ~~ ~~ ~. Old G~.i9NG4f' C~ ~~1,~. ~ ~ ~ ~ ~Ct~ O ~ fA9 . • I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COPY OF CORRECT A COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DEPOSIT BOX INVENTORY: v v ~ ~ PRINT NAME ,, ,~ ~ ~L ({~ PRINT N ~ ~ ~ y ~W~`w " ~ ~~`~r ~iWQ 1~I~T~ ~} `~J'~I~ PRINT TITLE DATE CHECK APPROPRIATE BOX: ,~ ~ (~„ -~ I, (:/-,~ ,~0,(„~j ~i~~~~,Q~ Executor(trix) ~ Administrator(trix) ~,~P~~/ `~'Dy ~1""~ ~~O 1~~G Estate Representative ~ Joint owner of safe deposit box NOTE: Attach additional 8'/2" x 11" sheet(s) if necessary or use duplicates of this page of form. The Department is authorized by law, 42 U.S.C. §405 (c)(2)(C)(i), to require disclosure of Social Security numbers in connection with administering state tax Jaws. The Department uses the Social Security number to identify the decedent and personal representatives of the estate. The Commonwealth may also use the information in exchange of tax information agreements with Federal and focal taxing authorities. The state law prohibits the Commonwealth's personnel from disclosing confidential tax information except for official ourcoses. ftsv-1503 EX+ (6-98) scHE~u~E s STOCKS ~ BONDS COMMONWEALTH OF PENNSYLVANIA INHERn'ANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 All property jolntly-0wnsd witlf dpM of survlvorshtp must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Ameriprise Financial -Account No. 157127127001; 86.075.78 mutual fund values per attached statement TOTAL (Also enter on Line 2, Recapitulation) 86,075.78 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) OST f~dvinor~~~pas~~' 4ntine Service and Transac#ions ~~eriprise Frnortetal~ Training Group tD: 0508 X022 7 QO'I Grandfathered: Yes Group Enrollment: Standard !Enrollment Date: 08/31/2006 ~4ssociated Client IDs 1571 2712 7 001 JEAN W PAULES Total vat.ue of accounts shown beio~r. X86,075.78 The total value of accounts does not include all products and accounts as shown on the client Consolidated Statement. The total value is not reduced by any outstanding Overdraft Protection or Cana balances. Non-Qualif ed Accounts Cost Value as of Mutual Funds Basis ~ Shares 01/30/2409 TAX-EXEMPT HI IN - A JEAN WPAULES TOD 0000 0011 5508 9022 9 002 $71,129.21 14,681.446 $56,869.47 TAX-EXEMPT HI IN - A JEAN W PAULES TOD 0000 0021 5508 9022 8 002 $35,000.00 7,539.915 $29,206.31 Dotes: • The cost basis may not be accurate if the fund's shares were transferred to the account as a gift or inheritance. Disclosures: This service is intended for informational purposes only and is not an official report of any accounts. Accuracy, completeness and timeliness cannot be guaranteed. mow. Corporate Entities and Important Disclosures, Web Site Rules and Regulations, Privacy Statem n and About E-mail Fraud. Copyright ©2003-2007 Ameriprise Financial. All Rights Reserved. Users of this site agree to be bound by the terms of the Ameriprise Web Site Rules and Regulations. Yage 1 of 1 https://www8.ex.is.ameriprise.com/OST/secure/AccountListByProduct/AccountListByProduct.asp 2/2/2009 Rev-'1608 EX+ (8A8) co~suoNwEA~rH of r~NSVwANU- MHERRANCE TAX RETURN RE8IDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 Include the proceeds of litigation and the date the proceeds were received by the estate. All propsAy lointlY-0wned with tlN right of survivorship mwt M disdoeed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash - 24 - $1.00 silver coins from safe deposit box 24.00 2 M 8z T -Checking Account No. 67574734; date of death balance X5,032.09; accrued 5 032 23 interest y0.14 , . 3 Raymond James Investment Account - No. 44856714; value per attached statement 63.870.30 dated January 30, 2009; a date of death letter was requested, but was never received 4 Raymond James Investment Account - No. 79243270; value per attached statement 138.614.16 dated January 30, 2009; a date of death letter was requested, but never received 5 1990 Cadillac Sedan - VIN# 1G6CD5335L4228855; sold at auction; see Rowe's 1 750 00 Auction Service invoice attached. , . 6 Jewelry -Sold at auction; see Cordier Antiquest invoice attached 3,260.00 7 Jewelry -Sold at auction; see Cordier Antiques invoice attached. 57.50 8 Personal Property -sold at auction; see Rowe's Auction Service invoice attached. 505.00 9 Erie Insurance -Car insurance refund 197.00 10 Highmark -Refund of health insurance premium 147.93 11 Pennsylvania Department of Revenue - 2008 Personal Income Tax Refund 2,721.00 12 US Treasury - 2008 Personal Income Tax Refund 300.00 13 Verizon -Refund 36.16 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 239.237.22 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rsv-1608 EX+ (8-®8) SCHED~JLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY CON"AON"~^~TM °F ~""SYI.VANIA continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Q MsrTSank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 James D. Bogar Attorney At Law One West Main Street Shiremanstown, Pennsylvania 17011 Re: Estate of Jean W. Paules Social Security: 198-30-2025 Date of Death: January 30, 2009 Phone (888)502-4349 Fax (302)934-2955 February 20, 2009 Dear Sir or Madam: Per your inquiry dated February 11, 2009, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 67574734 Ownership (Names o~ Jean W Paules Opening Date 8/28/64 Closed 2/17/09 Balance on Date of Death $ S, 032.09 Accrued Interest $ 0.14 Total ---~ ------------------------ - $ S, 032.23 - ---------------------- Please be advised; there was no safe deposit box fund for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the ' above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Mechanicsburg Office # 717-255-2031. S' erely, Tracie Hare Adjustment Services ~e1 FINAN['~in~ ~~OV1CE~ ~n~r^ M~ m 0~ r N A 8 D/$ I P C James Bogar One West Main Street Shiremanstown, PA 17011 Dear Mr. Bogar, 3920 Market Street Camp Hill, PA 17011 (717) 761-2655 (800) 617-2655 Enclosed you will find the statements for the two Paules' accounts with values as requested at the time of death. As noted on the statements, one was ' opened October 24, 2006 and one was opened at another office and transferred to our office April of 2006. I have sent to the home office the certificates you faxed and also faxed the LOA to begin the issuing of checks as requested. If you have any questions please give me a call at 761-2655. Regards, _ r `~~~~ ~~~~ .21 ~~~tc,~t r •• N N N N W a > ~nr_ N Q A Q y ~~ ~~ ~~ n~ g .- C N m w O W A ~~ N G 7 ~ O L 0 ~ ~ t >' i~ 5 ~ 0 2 oe 7 W I O S V n D ~ ~ ~ ^ `+ ~ '~ C ~ ~ O ~ v rn ® ®~ D ,7 ~ m ~ ~ ~ $ w ~: C7 w ~ ~ O ~ . N T ~ m C O m q .~ C z. y ~ O m iA b9 fA 69 ffl fig 69 O O W W ~~~pp O O ~ ~ ~ ~ O O A U1 ~ A ~ ~ ~ ~ ~ m 0° ~ ~ ~ a ~ ~ ~ C ~ ~ ~ ~ N a m $ m • .,~ n ~ ~ ~ ~ ~ c~ ~ n ~ m •+ ~ ~ t=!~ C ? ~ rF ~ ~ m O C G ~ ~ ~ c o 69 ffl fR FR 69 fR b9 fA fA N-, N ~n , C J Q. ~ ,~ m ~D ~ °' ~ cn o 5 in o m O O 01 ~ N ~ O C ~ W m ~ ~ ~p cD g 3 ~O O O N O O O O ~ W ~ ~ O p O O O p p pp O N p S ODD .~+~ ~ ... ? Ef3 ff! EF? fA 69 d4 b9 &9 EA N Q m . ~ C 6 C i g m ^' t~ ~ ~ O! w A OD ~ ~ C O O O N O O O O N ~ " S $ oa $ $~ N B ~ m ~ Value in 000's O Gj Gi3 GGA N ~ ~ Q v !~J1 ? N O ~ a ' A O ~ p W Q O ~ V O n C C ~ rt Dm o ~ Q ~ °: Oa O fQ 7 lp L C 7 O W O O W L O ca r+ 3 rt ~^~ ^ IN i ~, • t ~• D 3F+f1~ m I-~~ rn 2 O ~ Z 2oo73aT~ vnicvcDD W S ~ ~.. cri~or Z Z D-~Iv f O N V1 {/1 w W N 0 N CD rf ~' ^~ •/ O C rr r N N O Of O 0 N r w ~+ a+ Q < S 0 8~ N p' n ~ o ~° 77' fA v c D .. c m N v O W W ~ v 00 rn~ c~ c~ L ~vp L I I 1 i N O A i~ ~ m ~ ~ 3 ~. a m n m ~, ~ ~ o ~ ' z ~ ~ ~ w m m °' m ~ Go ~ o ~ N ~ ~ ~ w ~ ~_ • m ~ ~ m ~ ~, m ~ ~ ~ ~ ~ m ~ w ~ CD w c 3 O Q ~ 1 Q ~ a ~ ~ i ~ ~ ..L O C ~ ~ w ~ J ~ CJ1 j A OppD OD O !J1 Op p. ~ N ~ GJ N S y S 0 rt ~ ~ ~ fF? tf3 d! 69 69 b3 £A &4 ER , C µl O ~ j W con ~ ~ W A ao ao o W car, o f ~ .+ o p , g N ~ W IV g ~ g p W O Value in 000's y> ~ ~ ~ N N N Q w o rn w ~ rn w A _ O pp ~ ~O W ~ O (~ ~ CEO ~ n -~ ~ O 0 /~i W ~ _ O~ 0 ®®~ ?~ ~ m n c ~ ~ ~.,: _ ~, - m ~' o ~ ~ ~ ~ c ~ ~ w ~ m ~' ~ ~ ~ ~ ~ ~ N ~ c0 N ~ C .~A WC~Tt O1 ~ i ~ ~ ~ N m w m D~ ~ w -. ~ ~ ~ ~ ~ O ~Q oe ~ ~ oe ~ ~ 7 m 0 c 0 0 ~i S N .-f .+ ~^~• F N D i 3~ D mND~~n nn,no zD~~f tni~vNDD Wf'T1~c c--i~7or ~zvrnm G1 3 Z !/s D~vN r V N i w w N ~"J V ~_ N T~T r~I v n n 0 r+ C ~ _. a J .~ y ~~~~~7 .+ DEPARTMENT OF TRANSPORTATION 2 ~ 38 CERTIFICATE OF TITLE FOR A VEHICLE .:; issued in accordance with Section 1105 of the,.Yahicle f~.ode, Tide 75, 1'ennsylvsala Consolidated Statutes ~~~ ;; :..a,~; ~~....{`~ - 893240052000600-001 ~: ' . • 5 9 3 ~~12 GENEVA DRIVE CODE LEGEND M E C H`~1 l~.I C S B U R G P A 17 0 5 5 - ~~ - f<€~ A-ANTIQUE VEHICLE ^' C -CLASSIC VEHICLE ... .'.... F•.::~- OUT OF STATE VEHICLE .. :.FI`'~.AGRICULTURAL VEHICLE ~r . VEHICLE •• ::1=t ..RECONSTRUCTED LE ,... :<~:~>FORMERLY.A TAXI ,:. `. ~•w ... .~•.;,.~;sr :,;~.;. 42488491401 PA 0 90 CADILL~AC S.D~11 TITLE NUMBER DUPL YEAR MAKE F VEHICLE SEAT CAP OF ORIGIN :i. 5::. - 3~6,~~5~~35L4228855 . ,. ':aIEHK:1:f IDENTIFICJITION NUMBER MAX GROSS VEHICLE WEIGHT MAX GROSS .WEIGHT ~~~~v~,::>::;~ 2:~~>~Q5/89 12/05/89 ~ 0 U EN WEIGHT ::1C~,l3~uUED DATE PA TRLED ODOMETER Il7'RCHi4SE': CODES 'e vehicle describ~pd ~berieon ~ subject to the following liens: FIRST LIII~T FAVQ,~t: OFs;'.`~. ,A... titi...~:.,~~ID _ '• 4: .. ....:.. ~. .. v:::: ~ w: ¢4i: :: ...;:: •..... ii?'' ' .. .. BY r~;:. . AuTHO~tzen RE,~RESirxrATlvE SECOND LIEN FAVOR OF: ~ ~ • .. ., .. . _ : • _., .. _ . .... LIII~T RELEASE' - ,~„~ ••. L1EI~i HOE;DFR v; ~ ;':. BY AUT'HORIZE'D REPRESF~NTATIVE y,.:Y ~ uw+y, at M l~4. / cerdty that nasooabk diligence bas bem used h1 eu~aing the statements ~";, ~ ,,Jr' ~,- °`'~ ~ pxsmted k the applkatlam for Certificate of Title to the vehicle descn'bed heron, '~" '~ ^ {:3 s ~ ~ and that the ploaf of ownership of said vehicle pm, anted with said application i; •~ ;^ waaants the issuance of this certlficite naming the applicant as lawtLl owner of said vehlck Wherrfore, I ~/~ l~~ x-J {.~~~~ ~q.• _I ~s,~E. ,,~'` '~L,,~i.~;• ,7~ '~~'` eertify that Bs W ~ frOfG ln.~.(IYG{I IOW QYY. t~ W/~a~ !tl~, .~' Yr a~ 4~:~:/ records of the PenasylvanL Department of Transportation reflect that said applicant k~WA4~D1t~1~tJSALIbi~, 3s the lawiirl owner of .said vehicle Secretary of Transportation _ 06/05/2009 12:20 7177319630 PAGE 02!03 CORDIER ANTIQUES Consignor S®ttlement Cordier Antiques & Fine Art CO #: 532 2151 Markot Street Camp HiNi, PA 17091 Date: 4/14l20Q9 Page: 1 Phone: 717-?31-8662 Fax:717~731~9830 Consignor: 106 Jean W Pnules Estai~ C/0 Jamos Bogar 1 West AAaln St Shirema~stwvr-, PA 17011 Phone:717-737-8761 . Auction: Spring 2009 Catalog Auction Lot# Dosaiption Quantity Un(t Price Ext.Price CornmlBuyBaclc F.xpensea 582 14K Yellow Gold Horse Pendant 1.00 110.00 110.00 -27.50 0.00 DESCRIPTION: Horse pendant in marked 14K yellow gad. On an 18" marked 14K yellow gold puzzle rope chain, Pendant 718" x 3/4". 4.1 dwt (6.4 grams). 583 .22 Carat Diamond Bow Pin 1.00 110.00 ].x.0.00 -27.50 0.00 DESCRIPTION: ~amond bow pin in marked 14K ~relfow grid, One approximately .22 carat round brilliant cut diamond. VS1 clarity, H Dolor, 2" x 1-112". 4.4 dwt (8,8 grams), 604 Pearl & Gold Bracelet and Earrings 1.00 60.00 60.00 -15.00 0.00 DESCRIPTION; Pearl and gold bracelet and eanings. Double strand pearl and 10K yellow gold bracele# with forty-eight S.25mm ko 5mm round Akoya cultured pearls. 7-1l2". One pair of marked 14K yellow gold and pearl screwbadc earrings each with twelve 2.5mm to 5.5mm round Akoya culh~rad pearls,15.4 dwt (24.0 grams). 606 Greduated Cultured Pei Necklace 1.00 90.00 90.00 -22.50 0.00 DESCRIPTION: GraduaiFed peati neddace containing sixt~two 5.25mm to 8.5mm round Akoya cultured pearls. White light rose color, good luster, smooth surface, heavy nacre. 18-1/2". 608 Two Diamond Pendent .51 CTW 1.00 190.00 190.00 -47.50 0 , 00 DESCRIPTION; Diamond pendant in marked 14K white gold. One .18 carat and one .33 carat round brilliant cut dlamonds..51 ctw. VS2 clarity, G color, On an 18" white gold rope chain. 1.4 dwt (2,2 grarnsj. 614 1.15 Carat biamond Solitaire Ring 1.00 1, 600 , 00 1, 600.00 -400.00 0.00 DESCRIPTIaN; Diamond solitaire ring in marked 14K yellow gold. One 1.15 caret round brilliant cut diamond. VS2 clarity, G color. Size 6-112.2 dwt (3.1 grams). Appraised value $7,000,00 06/05/2009 12:20 7177319630 CORDIER ANTIQUES PAGE 03/03 Conalgnor Settlemen# ~ordler Antiques & Fine Art 21.61 Market Street Camp Hilt, PA 17011 Phone: 717-731-8662 Fax: 71 T-731-9830 {appraisal ~cluded). CO #: 532 Qate: 4114/2009 Page: 2 622 1,56 CTW Diamond Ear Studs x . 00 1,].00.00 Z ,loo . 00 -2 7 5.00 0.00 DESCRIPTION: Diamond ear studs in 14K yellow gold with threaded posts end nuts. One .74 carat and one .82 carat round br~liant cut diamonds. SI1 clarity, H-I col~.1.1 dwt (1.7 grams). Appraised value $5,800.00 {appraisal included), COMM1331C~N ,l~,~:TT_ Calculate Commission By: Each Commission Structure Type: Fixed Total Quantity: 7.00 Total Invoice Sale Price; 3,260.00 Total Commission: ( 815.00) Total Due to Consignor; 2,445.00 Total Payments: 0.00 Balance; ~2 ,445.00 Positive Balance, Monies Owed to Consignor any Amount 25~ Consignor Settlement Cordier Antiques & Fine Art 2151 Market Street Camp Hill, PA 17011 Phone: 717-731-8662 Fax: 717-731-9830 Consienor: 1046 Jean W Paules Estate C/0 James Bogar 1 West Main St Shiremanstown, PA 17011 Phone:717-737-8761 Auction: Variety Auction 4/19/09 Lot# Description CO #: 583 Date: 4/19/2009 Page: 1 Quantity Unit Price Ext.Price CommBuyBack Expenses __ -- 415 71. box lot misc modem jewelry 1.00 ------------------------------------------------------------------------------------------------------------- 480 commemora~ve silver dollar 1.00 ------------------------------------------------------------------------------------------------------------- 45.00 45.00 -11.25 0.00 Bid Card # 105 12.50 12..50 -3.13 0.00 Bid Card # 124 Total Quantity: 2.00 Total Invoice Sale Price: 57.50 Total Commission: ( 14.38) Total Due to Consignor: 43.12 Total Payments: 0.00 Balance: $43.12 Positive Balance, Monies Owed to Consignor COMMISSION SETTINGS '• Calculate Commission By: Each Commission Structure Type: Fixed Any Amount 25% ROWE'S AUCTION SERVICE 2505 Rimer Highway Carlisle, PA 17015 Apri18, 2009 To: James D. Bogar, Attorney 1 West Main St. Shiremanstown, PA 17011 From: Rowe's Auction Service 2505 Rimer Highway Carlisle, PA 17015 Re: Estate of Jean W. Paules Personal Property Auction Personal Property Auction Total $505.00 Less 35% conunission -176.75 Total $328.25 Automobile $1750.00 Less 25% commission -437.50: Total $1312.50 Total Due Estate $1640.75 ~=-= =~--z--= ~ Rowe's Auction Service William G. Rowe -, ~, ~ci ~ t? W ~.'~"»' :C1""~: ~=L~~ ~ is x ~t.'~,.:s # ~9 +r•1 L^: ~` t"'t i»l l c'~. ~. t'~ i'i .:} ~ ~ " ~1 ~. ~` ~* ~i~i~~w r'aw~'s~t~~i»t~'t iari~~r~vi~~r trat3~ 5~~:~ ].~m~nt ~a~~-r- FS c'~ t~ ~ a ~. ~'~~iT! D~SC'r"•i~viai"i ~amfil ~'r'1~~ C;?~'}1 -rat~i »- C; ~:~ d d ~. ~. ~ ~:.: ~. ~. to r ,..' ~ . .~ LPL -- ~ e ~ a f ~ a r-~ e 1 i ~ ~ ~. ~' ~. ~tk ~• ~. ~ L ~- ~7 a a ri ~ t.. ~~' ~. ~. r i~ ~ ~~. -- f 1 n ~ ~ r, ~ ~ ~. :~ . ~~ -- L~ L -'- ~. ~ d a r~ c 1 ~ ~~ ~ t i~ a l f ~~ I I~ ~: 1 L. r =L.+KJ '-' ~4 i_ "- i'{ ]. ~ C ~"i ~ Y'i m i"{ ~ 1 ~ ~ ~ # $'r -~f' ~ a ~ 5 a i C'i # # •3#' ~ t3 ~ ~ i."t '~ r % ~ ~ i"2 ~ fa is r L ~ .5~' Si f.' '~'' h.4 E.~ Sr ~ ~ 4 L3 '•t°~' "i~"'i~' (]J 1~ t c . a ~ i ~~ r ' ~ I~ L. -- ~ ~ :. ~ -~ ~' ~' f~ a ~ ~ a ~. d # ~' a~ 77 ~ 4 t t I y fi ' ;~1( -" Lt i.... "" ~'t 1. ~ C'. E"i ~ Tl ~ ~ L€ f 1" tr' ~ t .. .~ .2. r "..' ~ 1... "~ ~ 3. ~ ~ r 1. ~ ~ m ~ it .i. .f, w ~~ ~~ } `» ~ t_i !~ i-j t» r' iN wt't~ ~ !' ~ u a i'~ ~ ~ ~ _» ~ ; '~"~' ~' i~''s a'~ ~ t'i i d r`.' ~ fit' 4. k ~ 1»~ 2.». "'» ~ St..~ : i ». t:n it[ 2~"d' ~i L. .2. d. ^ sL. -- ~ L - dt~ ~ ~ ~l~t'~ ~ a t ~ a ? d :~'a~'~' Y~t~ - G~ia,~~ ~~'~ ~~a~ saZd ~'~~ -- L. ~. - p_ a. 1 .L !.3 ~ ~ -~- ~- ri 1~.t a -L S u ~. z j ~' •x• ~ t • -. ••». 9~ 1 s l.~ Ct 2 ! ~ L1 ~` t ~ L~ ~. ~'~ '.~ L:.. .i. t., r ~t +i..~ ==t r m rr~ x ri ~ ~ r~ d ~, - w ~. ~:~ ~~t ~ ~ . - -1-•i -»i ~ . z.. .~. ~. ^ ~c!~~ "j '~ ! ' } te . { .~ ` ` / .. (, ~ t 1 +».l ~ ~'~ ~ i ti» I ` ~ ~ 1i.' {../ 1 L t»"~ ~ 7 ~"~ ii ~ ~t ~ i y( j ~i f(~ 1(»I ~" p iL`t 2. .».. . 1 ~ u ~ ~ f i.l .: SCR .F 3. ~' :1 r. ~..~ ~ ^ ~E.; w ti ..s ? .}.. 1. + ..... ~.~ ~:[ 1'''1 ~`'t» L.i 1'»' i»l ~i~ :~ •1 i~3 ... .. ; ••t tM. .1 1. ~ 't r ~t '7..'7. t..~~ r ~+ ~ f , ~ t ~•'" ~~ l 11»j ... C.~ ~ l:.' ».t .. t i a to ir. a. ..7 jL. r ' ~ Sii~ t Sw F '~..~ '1_S ... T_» -.! ..... ~'l..~ ~~ »f TL~ Tr Y ~` LJ Y ~I~ S..T ~^_ u.. T L ~: .. .'_ Sa ~ ff~ ~ s ~r ~ ~'••1'ii Si '..~ i t L• ii ~aw~' ~ ~t~_~ct i an ~~r~ ~ i C~r~]. is1~4 FT~t ~~~~.~ W Rh! &~ Y r" a w e s e`t i_t c t i a 3"i s i r".:~ i c~ Y C: ~.7 IYi I ~~tt ~.t~lif@ilt S~ll~i•~. 7 P a g ~.•~ r~ .i Y Kra 7"• ~~ ~ ~"~ L.. g L ~ ~..~ Y ~1 Ih "T~r~~ Camni~ ~;~ct~ Tt~mw Tat~1. ~a~rm~ y Y it J {"i c~ i ~ i•{ '71 a s_t ~ {] r' ~' J f : r" i~.i t.I s i i T t~ ~ ~ ~'[ c:~ i~3 c ~ +»i i:: w i i % i i ~ AIG Annuity Insurance Company P.O. Box 871 Amarillo, Texas 79105-0871 800.424.4990 March 20, 2009 ., James D. Bogar Attorney At Law One West Main Street Shiremanstown PA 17011 Re: Deceased: Jean Paules Contract #: FJ207658 Dear Mr. Bogar: Thank you for your recent inquiry regarding the referenced annuity contract(s). It is our pleasure to be of service to you. We will be mailing initial claim packets in a separate letter for the beneficiaries to complete. 1. Account Holder: Jean Paules 2. Policy: FJ207658 3. Value as of January 30, 2009; was $22,721.94 4. Issue Date: November 15, 2000 We hope this information is helpful; however, should you have additional questions or require further assistance, please feel free to contact our Client Care Center at 1-800-424-4990. Sincerely, / ~. ,/~c= 0 Melody Whitt Claims Department ~; ~: c AIG Annuity Insurance Company Member of American International Group, Inc. ~v-~~a~ Ex+ t~z sst COMMONWEALTH OF PENN3YWANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Warren D. Williss Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 1120 Baldwin Street C;~y Mechanicsburg State PA zip 17055 Year(s) Commission paid 11,895.00 9,759.00 2. Attorney's Fees Bogar 8z Hipp Law Offices 19,518.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 372.00 5. Accountant's Fees 685.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 21,519.49 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 63,748.49 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 ITEM DESCRIPTION AMOUNT NUMBER Funeral Expenses 1 East Harrisburg Cemetery -grave opening 1,525.00 2 Myers-Harner Funeral Home -funeral bill 10,370.00 H-A Subtotal 11,895.00 Other Admini>$trative Costs 3 Aetna Life Insurance Company -reclamation of overpayment of annuity 244.55 4 Alert Pharmacy -prescription drug bill 172.33 5 Capital Area Health Association -medical bill 78.02 6 Cordier Antiques -Commission on sale of jewelry 815.00 7 Cordier Antiques -Commission on sale of jewelry 14.38 8 Cumberland Law Journal -fee for Executors' Notice 75.00 9 Hale Indian River Groves 38.93 10 Henderson 8~ Company Jewelers -Fee for jewelry appraisal 170.00 11 Heritage Medical Group -medical bill 56.98 12 Journal Publications -fee for Executors' Notice 91.00 13 Messiah Village -final statement 7,856.68 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 ITEM NUMBER DESCRIPTION AMOUNT 14 Register of Wills -short certificate 4.00 15 Register of Wills, Agent - PA Inheritance Tax payment made as a result of a request 4,965.44 for separate billing for PA Inheritance Tax due for the remainder return for Residuary Trust and U/A - 7/1388 in the Estate of L. Blair Paules, 21-80-0460. Reference is made to the one page attachment to the return, which attachment appears immediately following schedule J. A copy of the return is attach hereto and incorporated herein. 16 Register of Wills, Agent - PA Inheritance Tax payment made as a result of a request 1.311.37 for separate billing for PA Inheritance Tax due for the remainder return for Marital Trust under the Last Will and Testament of L. Blair Paules in the Estate of L. Blair Paules, 21-80-0460. Reference is made to the two page attachment to the return, which attachment appears immediately following schedule J. A copy of the return is attach hereto and incorporated herein. 17 RESERVES: -fees to conclude administration of Estate, including filing fees, 5,000.00 accounting, final 2009 Income tax returns and fidicuary income tax returns 18 Rowe's Auction Service - commision for sale of 1990 Cadillac and miscellaneous 614.25 personal property 19 US Postal Service -Certified mail to forward car title 5.32 20 US Postal Service -certified mail to Prudential 6.24 H-B7 Subtotal 21,519.49 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) 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) PFJUL~S T/F~ BOGAR JAMES D ONE WEST MAIN ST SHIREMANSTOWN, PA 17011 fold ESTATE INFORMATION: ssN: 163-16-8817 FILE NUMBER: 2180-0460 DECEDENT NAME: PAULES L BLAIR DATE OF PAYMENT: 05/22/2009 POSTMARK DATE: 05/22/2009 COUNTY: CUMBERLAND DATE OF DEATH: 06/25/ 1980 REMARKS: ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ X4,965.44 TOTAL AMOUNT PAID: $4,965.44 CHECK# 1001 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER 5056051058 "-'' REV-1500 Ex cDS-05> PA Department of Revenue • Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-OSO1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death t'~"- i 163-16-8817 ~ ! 06/25/1980 Decedent's Last Marne Suffix r--•-------- Paules i i (If Applicable) Enter Surviving Spouse's Information Befow Spouse's Last Name Suffix I _i Paules OFFICIAL USE ONLY Couniv Code Year File Number 21 ~ ! 80 0460 Date of Birth j ~ s i Decedent's First Name Mi ~"~ L. Blair Spouse's First Name MI Jean ~~ I Spouse s Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1. Original Return Q 2. Supplemental Return t~ 3. Remainder Return (date of death prior to 12-13-82) C} 4. Limited Estate C~ 4a. Future Interest Compromise (date of Q 5. Federal Estate Tax Return Required death after 12-12-82) p 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) C? 9. Utigation Proceeds Received Q 10. Spousal Poverty Credit (date of death Q 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ~ Robert R. Church, Esq. ~ (717) 255-8059 ~ .Firm Name (If Applicable) REGISTER OF WILLS USE ONLY Keefer Wood, eta , , i First line of address I I P.O. Box 11963 ~ •n ~ I I Second line of address ~ T ~ ' r~r ~~ City or Post Office State - ZIP Code =; b` ~. - ` ~~ ~-~ 1 Harrisburg i P A ~~ t ~ ;17108-1963 { t ~- -~ ,'' ~ , ~ ~ f " 1 Correspondent's a-mail address: rchurch@keeferwood.com ~' w `~' ~ -~ n I dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, Under pe Iti s of perjury , it is true o ect an rgplete; DedareUon of preparer other than the personal representative is based on alt information of which preparer has any knowledge - - - ---.._.. / /t na-oF _ .. f~uth Ann McMillen, Vice President, M8~T Bank, P.O. Box 2961, Harrisburg, PA 17108-2961 SIGNATURE OF AREA O~~/~HAN RE ESE~J~ATIVE DATE ADDRES Robert R. Church, Esq., P.O. Box 11963, Harrisburg, PA 17108-1963 PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 i ~ 15056052059 L. Blair Paules ~ 163-16-8817 ~ Decedent a Name: RECAPITULATION -._- -•.-.•.---... . ~ ' 1. Reef estate Schedule A) .......................................... 1. ~ ~ 0.00 2. Stacks and Bonds (Schedule 8) ................. ............... 2. ' - ......W.........._,..u,w,,,._. 0.00 .,......_..,.....-,.......,.~....~ 3. Closely Held Corporation. Partnership or Sole-Proprietorship (Schedule C} ..... 3. j ~. ~~~ ~ - 0.00 ~ 4 ~ 0.00 4. Mart a es & Notes Receivable {Schedule D} ....... ................... 9 9 ... . ~ ~ ~.,....,~,,._ ,_,.~.- -----------------I 5. Cash, Bank Deposits ~ Mfscellaneous Personal Property (Schedule E) ...... , . 5. ~ ~~ 0.00 8. Jointly Owned Property (Schedule F) t~ Separate Bllang Requested ....... 6. I ~... 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G} t~1 Separete Billing Requested........ 7. 260 195.32 8. Total Gross Assets (total Lines 1-7) ..... . .............................. 8, ~ ~~.T~~~~~~ 260,195.321 ~ ~~ 9. Funeral Expenses BAdrninistratlve Costs (Schedule H} . .................... 9. i r...--.......'-..._._.., I 11,923.22 ~--j 10. Debts of Decedent, Mortgage Liabilities, Sc Liens (Schedule 1} .......... . ..... 10. i 0.00 11. Total Deductions (total Lines 9 S 10} ................................. . . 11. 11,923.22 j 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 248,272.10 i3. Charitable and Governmental BequestslSec 9113 Trusts for which 1 ~ ~ 514 73 ~ 165 an election to tax has not been made (Schedule J) ...... . ................ 3. ~~~~w . , ~~~ 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ~ ....._ , 82,757.37 TAX COMPUTATION -SEE WSTRUCTIONS FOR APPLICAI3LE RATES 15. Amount of Line 14 taxable ~ ousal tax rate at the s . p ~.. -___, _ ,_ transfers under Sec. 9116 ~ ~~' (a)(1.2) X .0_ 0.00 15. 1t3. Amount of Line 14 taxable at lineal rate X .0 ~ 82,757.37 16. 17. Amount of Line 14 taxable 0 00 at sibling rata X .12 . 17. 18. Amount of Line 14 taxable 00 0 at collateral rate X .15 f . 18. 19. TAX DUE .........................................................19. REV 1800 EX Decedent's Soclai Security Number -__- -- -~ ~...~..._.. 0.00 i ~ 4,965.44 ~ _.rY______.- .~.~~ 0.00 ~ ...,..r...~.....,.......,......,......,...~........~.... o.oo T a,ss5.4a , 20. FILL IN THE OVAL IF YOU ARE REt~UESTING A REFUNb OF AN OVERPAYMENT L 15056052059 Side Z ~7 15056052059 REV 1500 EX Page 3 Decedent's Complete Address: L. Blair Paules 249 Ridge Hill Road Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2 Line 19y 2. CreditslPayments 0.00 A Spousal Poverty Cred(t 0.00 B. Prior Payments C. Discount 0.00 21 f ~ $0 ~~0460 DECEDENTS SOCtAI SECURITY NUMBER 163-1 fi-8817 PA Total Credits (A + B + C 3. InterestlPenalty if applicable 0.00 D. Interest E. Penalty 0.00 - Total interesflPenaliy { D + E 4. If Line 2 is greater than Line i + Une 3, enter the difference. This Is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. if line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. ZIP 17055 (1} 4,965.44 (2) 0.00 (3S 0.00 (~? 0.00 (3) 4,965.44 (5A} 0.00 (5s) 4,9fi5.44 Make Check Payable fo: REGISTER OR WILLS, AGENT PLEASE ANSiNER 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 proper#y+transferred :.....................N.NN.N..........N...........................N.........N ....... ^ ~ b. retatn the right to designate who shaA use the properly transferred or its income : ..................................... ~ ....... ^ ~~~'' '~/j,~ Interest; or.NNN...UN.NONquu•NN.NN.NO.NP.HNNNNN.N.N.NN...NN.uNN.... U...UNNNNN.H.N.g revs c. retain .e .. ~B~Y . . NHN. ^ Y.~ d receive the prorNse for life of either payments, benefits or care? ....N ....................N...........................N...... ....... 2. If death occurred after December 12,1982, did decedent transfer property within one year of death ^ without receiving adequate cOnsiderailan? ........................N....................N.......N.................................N..............N.. 3. Old decedent own an'in trust for• or payable upon death bank account or security at his or her death?..........N.. ^ 4. Did decedent own an individual Re9rement Account, annuity, or other non-prate properly which ^ contains a benefialary designaiion? .............................N.....N...N.....NN.......................N......N............................ ....... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before January 1, t 995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3} percent [72 P.S. §9116 (a} (1.1} (i}]. For dates of death on or after January 1, 1895, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent -(72 i? S. §9116 {a} {1.1} (il}J. The statute doh no( ex_., emnt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are stilt 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 ar younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0} percent [721?S. §9116{a}(1.2)j. The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries Is four and one-half (4.5} percent, except as noted in 72 P.S. §9116(1.2} (72 P S. §91 i 6(a)(1 }]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve {12) percent 172 P.S. §9116(a)(1.3}), A sibling (s defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 'h A EV -1510 EX+ (8-98) SDHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER VIVOS TRANSFERS & INHERITANCETAxRETURN NIISC, NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF ~ PiLE NUMBER L, Biair Pauses 21 80 0460 -~Le_ __L_J..~~ ~..-a L. ......-~.•~d ,w.l fa.a ~tth^ a1f^w^rto anv of ausatiaa~ i throuphA on the ravars~ aide ofth~ R$V•-7b00 CDVERSHEETIs yaa. ITEM NUM ~ uw w«-..vr. nw-...~ --...r.-~-. ~..- ---- - __ -- - - QESCRIPl'I N OF PROPER INCLUDE NAMEOF~TRANSFEREE,REL.ATIONSMIPTQDECEDENTA DATE OFTRANBFER. ATTACM COPYOF DEED FOR REAL ESTATE DATE OF DEATH VALUE OF ASSET 9COFDEC'S INTEREST q(CLUSION IFAPPLICABLE) Ti~XABLE vVALUE 1 479.9640 units of Bridgeway U Itra Smail 0.00 0.00 4,161.29 Company Market Fund (CUSIP: 108747403); These funds were part of Residuary Trust U!A 7- 31-78, M&T Bank Trust Account #1154693fi03 2 11,150.8100 MTB Money Market » Inst I Fund # 11,150.81 100 0.40 11,150.81 420 (CUSIP - 553767429): These funds were . part of Residuary Trust U/A 7»31-78, M&T Bank Trust Account #1154693603 3 117.4450 units of CRM Mid Cap Value Fund 2,123.41 100 0.00 2,123.41 Institutional #32 (CUSIP - 92934R769): These funds were part of Residuary Trust UTA 7-31-78, M&T Bank Trust Account #1154693603 4 2,064.5820 units of Federated Strategic Value 0.00 100% 0.00 7,329.27 Fund (CUSIP - 314172560): These funds were part of Residuary Trust U/A 7-31»78, M&T Bank Trust Account #1154693603 5 378.4440 units of LSV Value Equity Fund 3,379.50 100% 0.00 3,379.50 (CUSIP - 00758M634): These funds were part of Residuary Trust UTA 7-31-78, M&T Bank Trust Account #1154693603 6 349.2390 units of~MT6 Mid Cap~Growth - inst i 2,521.51 100 0:00 2,521,51 Fund #401 (CUSIP - 553767510): These funds were part of Residuary Trust U!A 7-31-78, M&T Bank Trust Account #1154693603 7 204.8200 units of MTB Small Cap Growth - Inst 1,847.48 100% 0,00 1,847.48 1 Fund #555 (CUSIP - 553767148): These funds were part of Residuary Trust U!A 7-731-78, M&T Bank Trust Account #1154693603 8 600.7700 units of T Rowe Price institutional 5,382.90 100% 0.00 5,382.90 Large-Cap Growth Fund (CUSIP • 45775L408): These funds were part of Residuary Trust U!A 7- 31-78, M&T Bank Trust Account #1154693603 9 531.3370 units of Vanguard Institutional Index 40,174.39 100% 0.00 40,174.39 Fd Fd #94 (CUSIP - 922040100}; These funds 76 124 182 Total from continuation Schedules} . , TOTAL (Also enter on line 7, Recapitulation) I 260,195.32 -. . T-".~~~r r.-.m Iwr~1 (If more space is needed, Insert additional sheets of the same size) ~~ ''~ Page 2 Estate of: L, Blair Paules 21 80 0460 Schedule G -Inter-Vivos Transfers and Misc. Non-Probate Property Item Num _ Description of Pro~ertX , ,_ ~._ Date of Death % of pees Exclusion Taxable Value of Asset Int~,er_ est _ (if ~ ~tcable) Value 9 were part of Residuary Trust UlA 7-31-?8, M&T Bank Trust Account #1154693603 10 182.9880 units of Alpine International Real p.00 100% 0.00 1,914.05 Estate Equity Fund (CUSIP - 020940409): These funds were part of Residuary Trust U/A 7- 31-78, M&T Bank Trust Account #1154693603 11 530.7800 units of Harbor International Fund #11 18,550.76 100% 0.00 18,550.78 (CUSIP - 411511306): These funds were part of Residuary Trust U/A 7-31-78, M&T Bank Trust Account#1154693603 12 10,911.7420 units of Federated Totai Return 110,754.18 100% 0.00 110,754.18 Bond Fund {CUSIP - 31428Q820): These funds were part of Residuary Trust U/A 7-31-78, M&T Bank Trust Account #1154693603 13 1,3$5.9170 units of MT8 Intermediate Term 13,720.58 100% 0.00 13,720.58 Bond - Inst I Fund #220 {CUSIP - 55376T817): These funds were part of Residuary Trust U/A 7- 31-78, M&T Bank Trust Account #1154693603 14 1738.5280 units of Rldgeworth SE IX Floating 12,673.87 100% 0.00 12,673.87 Rate High Income Fund Ciass i Shares (CUSIP - 76fi28T660): These funds were part of Residuary Trust UlA 7-39-78, M&T Bank Trust Account #1154693603 15 24,511.3200 units of MTB Money Market - lnst I 24,511.32 100% 0.00 24,511.32 Fund #420 (CUSIP - 55376T429): These funds were part of Residuary Trust U/A 7-31-78, M&T Bank Trust Account #1154693603 TOTAL. (Carry forward to main schedule) ...... 182,124,7fi ~ n qEV-1611 EX+{i0-08) SCHEDULE H COMMONw£ALTIi OF PENNSYLVANIA FUNERAL EXPENSES. & . INHERITANCE TAX RETURN ADMtNtSTRATIVE COSTS RESIDENTDECEDENT FILE NUMBER ESTATE OF ~') 8O 0460 L. Blalr Pauies Debts of decedent must be reported on Schedule I. ~ , A, ~ FUNERAL. EXPENSES: B, ApMINISTRATIVE CASTS: 1. Personal Representatlve's Commisslans Name of Personal Representative(s) Street Address aty State Zip Year(s) CAmrnission Paid: 2. i4ttomey Fees- Keefer Wood Allen & Rahal, LLP estimated attys. 7,200,00 ees fQQr prepara ion of inh rite ce tax rema der returnee d ~egal doc~iments ~or t~~st d~ ri~utio~ ~ e~~i$rtation) 3, Family Exemption: (if decedent's a rase Is rw~tfie same as c m , gaimant " StreeE Address aty State ztp Relationship of gaimant to Decedent 4. I Probate Fees s. I Accountant's Fees 8. Tax Retum Preparer's Fees 7 M&T Bank post-mortem trustee commissions to April 5, 2009 2,123.22 8 M&T Bank termination fee/commission 2,600.00 TOTAL (Also enter on line 9, Recapitulation) 11,923.22 (If more space Is needed, Insert additional sheets of the same size) n REV-1bt~ EX+{D-OOi SCHEQULE J COMMONWEALTH OF PENNSYLVANIA BENEFIC1ARl ES INHERITANCE TAX RETURN REBID ENT DECEQENT ESTA E OE L. Blair Paules ~uMeE NAME AND DRESS OF PERSONS RECEIVING PROPERT I TAXABLE DISTRIBUTIONS [include outfight spousal distllbtdtons, and transfers under Sec. 9118(a)(1.2)J Jean W. Paules Warren D. Willis, 33.34% per Article II, Paragraph (f) of Trust UTA 7-31-78 21 80 0460 DECEDENT AMOUNT OR ugt spouse 0.00 ~ 82,757.37 ENTER 00! LAR AMOUNTB FOR DISTRIB UTIONB SHOWN ABOVE ON LIN ES 18 TH ROUQH 18, AS APP ROPRIATE, ON REV-1800 COVE R SH E ET II NON-TAXABLE DISTRIBUTIONS: ' A. SPOUSAL DISTRIBUTIONS UNDER SEC. 91 i3 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE ANO GOVERNMENTAL DISTRIBUTIONS See schedule attached 1fi5,514.73 TOTAL OP PART it -ENTER TOTAL. NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 105,514.73 (if more space Is needed, Insect additional sheets of the same size) ,, Page 2 21 80 0460 Estate of; L. Blair Paules Schedule J2 -Part 8 Charitable and Governmental Distributions Descr tion Amount It~ 1 Trinity United Methodist Church 55,171.58 22.22%, per Article Il, Paragraph (f} of Trust U/A 7-31-78 New Kingston, PA 2 Polyclinic Medical Center of Harrisburg (now 55,171.58 by merger, Pinnacle Health Systems) 22.22% per Article II, Para.. (f1 of Trust U/A 7-31-78 Harrisburg, PA 3 Masonic Homes of Elizabethtown 55,171.57 22.22%, per Article Il, Paragraph (f} of Trust U/A 7-31-78 Elizabethtown, PA TOTAL. (Carry forward to main schedule} .... , . 165,514.73 L. Blair Paules, deceased Social Security No. 163-16-8817 Attachment to RSV-1500, Fertnsylvania Inheritance 'Tax Remainder Return for Residuary Trust U/A 7-31-78 This Fennsylvania Inheritance Tax Remainder Return is being filed by M&T $ank, Trustee, to report the value on January 30, 2009 of the Residuary Trust, which was established by Trust Agreement dated July 31,1978, and of which ~.. 81air Paules and his wife, Jean W. Paules, were co-settiors. ~ea~a W. Paules wad the surviving spouse and life tenant of this Residuary Trust. She died an January 30, 2009, triggering the filing of this Remainder Return. Per Article II, Paragraph (f} of the Trust ~igreement, dated July 31, 1978, the remainder of the Residuary Trust is now distributable to the decedent's son-in-law, Warren D. Williss {33.34%) and tq three charitable organizations: Trinity United Methodist church (22.22%}; Folyclinic Medical Center of Harrisburg (now by merger, Pinxiacle Health Systerns}(22.22%); and Masonic Homes of $lizabethtown (22.22%). The one-third share distributable to the decedent's son-in-law, Warren D. Williss, is taxable at the rate of b%, as provided by Pennsylvania inheritance tax law applicable when the Residuary Trust became irrevocable, on the death of ~.. flair Paules, on June 25, 198p. At that time, Pennsylvania inheritance taxes on the decedent's other assets, and upon the life interest of the surviving spouse, Jean W. Paules, were paid in full at the rate of 6%. The Trustee has requested separate billing for the inheritance tax due, based upon the tax apportionment clause of the Last Will and Testament of Jean W. Paules, dated Ivfay 6,1996, a copy of which is attached hereto. Article NINTH of said Will provides as follows: r~NTH: I direct that all inheritance, estate, transfer, succession .and .death .taxes, mf any kind whatsoever, which may be .payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. Accordingly, the Pennsylvania inheritance tax for this Remainder Return should be billed and addressed as follows: Warren D, Williss and James ~. Bogar, Co-Executors Estate of Jean W. Paules, Deceased c/o James D. $ogar, Esquire One West Main Street Shizemanstown, PA 17011 Concurrent with the filing of this Remainder Return, the Trustee is also filing a Remainder Return for the Marital Trust U/W ~,. Blair Paules, Deceased. P'or clarity and administrative convenience, these tax returns have been filed separately. ti J Oo C~ C~ C~ C~ O REVOCABLE TRUST AGREEMENT TRUST AGREEMENT Made July ~~, 1978, between Z. GLAIR PAU3~ES and JEAN WOLFE PAULES, his wife, both of Mechanicsburg (R. D. 1), Cumberland County, Pennsylvania {hereinafter called the "Settlors") and DAUPHIN DEPOSIT BANK AND TRUST COMPANY of Harris- burg, Dauphin County, Pennsylvania {hereinafter called the "Trustee"). • X. TRUST PROPERTX. For good and valuable consideration, the Settlors hereby transfer and convey to the Trustee, in Trust, the tract of land and the residence constructed thereon, owned by them and located at Ridge Hill Road, New Kingstown (R. D. l) Mechanicsburg, ~~ Pennsylvania thereinafter xeferred to as the "Homestead"), such transfer and conveyance being made by Deed of even date, herewith; To Have and To Hold the same and any cash, securities or other property which the Trustee may, pursuant to any provisions of this Trust Agreement, at any time hereafter hold or acquire, in Trust, all of such property being hereafter referred to collectively as the "Trust", for the uses and purposes and upon the terms and conditions herein set forth. II. DISPOSITIVE PROVISIONS. Trustee shall hold, manage, invest and reinvest the Trust and collect the income therefrom and shall use, distribute and dispose of the principal and net income as follows: {a) So long as either of the Settlors is living and the Homestead is held as an asset of the Trust, it shall be made available, rent free, as a place of residence for the Settlors sooK 3'7U PAGE 99"r ~,.~ ,~ O C~ C~ C~ O p ox the surviving Settlor, as the case may be, and Betty Louise Paules (the daughter of L. Blair Paules and the stepdaughter of Jean Wolfe Paules). The Settlors or the surviving Settlor shall. assume all costs and expenses of operating and maintaining the Homestead while so used, including utilities, zepairs, insurance premiums, taxes, assessments and other operating charges. (b) So long as both Settlors are living, the Trustee shall pay all of the net income derived from any assets held in Trust, in quarterly or other convenient installments to the Sett]~vrs. (c) If Settlor L. Blaf r Paules should die leaving Settlor Jeari Wolfe Paules to survive him, then so long as she lives, all of the net income from the Trust shall be paid to her and Betty Louise Paules or applied directly for their benefit, (sub- ject to the provision of Section IV hereof). (d) If Settlor Jean Wolfe Paules should die ]~eaving Settlor Z. Blaix Paules to survive her, then so long as he lives, all of the net income of the Trust shall be paid to him or applied directly for his benefit. . (e) Upon the death of the surviving Settlor, if the Homestead is still held as an asset of the Trust, it shall be sold and, so long as Betty Louise Paules is living, so much of the net income of the Trust shall be paid to or applied directly for her benefit as the Trustee, in its sole discretion, may deem advisable for her proper health, comfort and maintenance, and any remainder of the net income from the Trust shall be paid directly or applied for the benefit of Betty Louise Paules and Janet Paules Willies (or her issue if she is deceased leaving issue) at such times and in such respective amounts as the Trustee, in its sole discretion, may deem advisable. -2- ~o~x 3'7U eAUE 9g~ .~ 0 G°~ C~ O (f) Upon the death of Betty Louise Paules, if Janet Paules Williss is surviving, then the entixe net inoome of the Trust shall be paid to or applied directly for the benefit of Janet Paules Williss, so long as she is living. Upon the death of Janet Paules Williss, if she leaves issue surviving, all of the net income of the Trust shall be paid to ox applied directly for the benefit of her issue, at such time and in such respective amounts as the Trustee, in its sole discretion, may deem advisable, auch payments to oontinue until there is no living child of Janet Paules Williss who has not attained the age of twenty-ane (21) years. When the time arrives that thexe is no living child of Janet Paules Williss who has not attained the age of twenty-one (21) years, the Trustee shall make complete distribution of all principal and undistri- buted income in its bands and the Trust shall. terminate. Such distribution shall be made to the issue of Janet Paules Williss, in such respective amounts as the Trustee, in its sole discretion, may deem advisable. Upon the death of Janet Paules Williss, if she does not leave issue surviving, then the Trust shall terminate and one-third (1/3) of the principal and any undistributed income thexefram shall be paid over, absolutely, to her husband, warren Williss, if he is then surviving and if he and Janet Paules Williss were living together as husband and wife at the time of Ner death. The remaining two-thirds (2/3) of the principal and any undistri- buted income, or if Warren Williss shall not then be surviving or if he and Janet Paules Williss were 'not living together as husband and wife at the time of her death, the entixe amount thereof, sha3,X be paid over, in equal shares, to the Trinity United Methodist Church of New Kingstown, Pennsylvania, the 3- ~~BK 37U PAGE ~9~ 1 f ~ Polyclinic Medical Center of Harrisburg, Pennsylvania, and the Masona.c Homes of Elizabethtown, Pennsylvania. (g) If, at the time of the death of Betty Louise Paules, Janet Paules Williss is already deceased but leaves issue to survive her, then the Trust shall be administered with respect to such issue 3.n the same manner as set forth in the second pars-- graph of subsection (f) of this Section xI. If, at the time of the death of Betty Louise Paules, 3anet Paules Williss is already deceased, without leaving issue to survive her, then the Trust shall terminate and the principal and any undistributed income shall be distributed in the same manner as provided in the third paragraph of subsection {f) of this Section II. {h) If, upon the death of the last Settlor to survive, Betty Louise Paules is surviving but Janet Paules willies is de- ceased without leaving issue surviving, then all of the income from the Trust shall be paid to or applied directly for the benefit of Betty Louise Paules, so long as she is living. Upon the death of Betty Louise Paules, the Trust sha11 terminate and the prin- cipal and any undistributed income therefrom shat.]. De distributed in the same manner as provided in the third paragraph of sub- section (f) of this Section II. (i} If, upon t}~e death of the Last Settlor to survive, Janet Paules Williss, is surviving but Betty Louise Paules is de- id t t ll b h T h i o or rus e pa e s a ncome of t ceased, the entire applied directly for the benefit of Janet Paules Williss, so long ~ as she li~-es, and upon the death of Janet Paules Wit,liss,~ the Trust shall be administered in the same manner as provided in the secand and third paragraphs of subsection (f) of this Section II. -q_ ao~K 3`~U Pac~iU(?(; D ~'( . i ~ • 0 f the last Settlor to survive th th d ) If • , e ea o , upon (j Betty Louise Paules is deceased and Janet Paules Williss is also deceased but leaves issue swrviving her, then the Trust shall be administered with respect to such issue in the same manner as provided in the second paragraph 'of subsection {f) of this Section II. ive st S ttl r to sur th f th l th d k f , o a e o v ea e { ) I , upon e Betty Louise Paules is deceased and ~Tanet Paules Williss is also deceased, without leaving issue surviving, the Trust shall ter- minate and the principal and any undistributed income therefrom shall be distributed in the manner as provided in the third para- graph of subsection (f) of this Section II. III. INVASION OF PRINCIPAL, . Subject to the limitation hereinafter set forth, as much of the principal of the Trust as the Trustee, in its sole discretion, may deem advisable~or neoessary for the welfare, comfort and support of any beneficiary of the Trust may be paid to or applied directly for the. benefit of any such beneficiary by the Trustee at any bx~tte , However, the Trustee shall not invade the principal of the Trust for the benefit~of any other beneficiary than the Settlo rs or the survivor of them, or Betty Louise Paules, while any of such beneficiaries is iivin9. ' -5- sofl~ 3'7p g~c~.t(3Q1. s D 0 ' IV. TRUSTEE'S DISCRETION AS TO DISTRIBUTION OF INCOME. In deciding the. respective amounts of income and principal to be paid to any beneficiaries of the Trust hereunder, the Trustee sha11 have full power and authority for any reason which, in its judgment shall. seem sufficient, to depart from equality of treatment as among them. More particularly, it is the intent that the Trustee may depart from equality of treatment for, but not limited to, the following reasons: Physical or mental handicap of any beneficiary (particularly, Betty Louise . Paules) ; differences in the respective amounts of income or other funds available to any beneficiary; differences in the respective amounts of income or principal previously received from the Trust and differences in amounts required for adequate support and maintenance. During any period when bath Settlor Jean Wolfe Paules, and Betty Louis Paules are living, the income fxom the Trust to be paid to them or applied fox their benefit shall be paid in such respective amounts as will make their respective total annual incomes approximately equal, after taking into account any income which either of them znay have from all other sources. V. DISTRIBUTIONS TO BETTY LOUISE PAULES. Aay distribution•of principal or income of the Trust ' to be made to or applied directly for the benefit of Betty Louise Paules at any time, shall be made with particular care so as to best provide for her health,•comfort and maintenance, in view of her need for special attention and protection. Y vI. REMaR~zIAC~. If ,lean Wolfe Paules should be the surviving Settlor and -6- 0 Boox 3'7() eacf iQ~~ O C~ (~S G°~ C~ O p should remarry, then no further payments o£ income or principal shall be made to her from the Trust and such Trust shall be ad- ministered as though she became deceased as of the time of such remarriage. VII .' . 5HRINKAGE OF ASSETS OF TRUST. If the principal of the Trust shall at any time have a market value of less than Five Thousand (5,000) Dollars, the Trustee shall immediately pay over the same, free and clear of all trusts, to the person or persons to wham it is then authorized to pay income from the Trust, in such respective amounts as, in its sole discretion, it may deem advisable. VY'II. FAILURE OF BENEFICIARIES. If, at any time during the continuance of the Trust it should develop that none of the beneficiaries to whom the Trustee is authorized to gay income is alive, then the Trust shall im- mediately terminate and the principal and any undistributed incame therefrom shall be distributed in the manner set forth in the third paragraph of subsection (f) of Section XI hereof. ' Y x. SIMULTANEOUS DEATH OF SETTLORS. If Settlors should die simultaneously or under circum- stances which are such that the order of their deaths cannot be ascertained with reasonable certainty, it is directed that Settlor, Jean Golfe Paules, shall be deemed to have survived Settlor, L. Blair Paules,~ notwithstanding any provisions of law establishing a contrary presumption. ..~_ • ~aoyc 3'7() Pac~ l0 () O X; • DISADILxTX OP ANY $EIQEFICIARX.. If, in the opinion of the Trustee, any beneficiary hereunder is or becomes mentally or physically disabled, it may, at its discretion, apply any income or principal directly for the welfare, aomfart and support of such beneficiary without the intervention of a guaxdian, ox pay the same to any person having the care or control of said beneficiary or with whom the bene- ficiary resides without duty on the part of the Trustee to supervise or inquire into the application of such funds. XI. SPENDTHRIFT CLAUSE. All principal and income of the Trust shall, anti]. actual distribution to the beneficiary, be free of debts, contracts, alienations and anticipations og any beneficiary, and the same shall not be liable to any levy, attachment, execution or sequestration while in the possession of the Trustee. XII.'• ADDITIONAL PROPERTY. - The Settlors reserve the right for themselves or either of them, or any other person, to increase the Trust by trans- ferring or delivering assets to the Trustee, or by having the pro- ceeds of insurance policies made payable to the Trustee, ar by bequest or devise by Will. The Settlors or surviving Settlor, as the case may be, shall notify the Trustee in writing of any policies so made payable to ft, or deliver such palicies to the Trustee as the custodian thereof. The duties and liabilities of the Trustee ~ shall, under no circumstances, be substantially incxeased by incxeases in the Trust, except with its written consent. 8- , . 600K 3'70 PACE~O~}'~' i . D XIII. MERGER OR CONSOLIDATION AFFECTING TRUSTEE. Tf tie Trustee shall merge with or be consolidated with another corporation, said other corporation shall succeed to all the duties and all the powexs, including discretionary powers herein gxanted to such Trustee XIV. ACCOUNTING BX TRUSTEE. The Trustee shall keep all the accounts and records of the Trust created hereunder and semi-annually, or oftener, shall render to the Settlors, or the survivor of them, during their lifetime, statements showing all receipts, disbursements, and investment transactions. After the death of the survivor of the Settlors, the Trustee shall render, at least• semi-annually, to each adult beneficiary then entitled to incoa-e under the terms of any Trust created hereunder, a statement showing in detail, receipts, disbursements, and distributions of both principal and income of the Trust. TRUSTEE . XV. COMPENSATION OF The Trustee shall be entitled to compensation for its services hereunder in accordance with Wts standard schedule of charges currently in effect at the time its services are per- formed. Xv2. TAx PROVISION. • The Trust shall not be charged with the payment of any • Federal Estate Taxes, or any Inheritance Taxes, in connection with the death of either Settlor, except to the extent that the assets' in his or her testamentary estate shall be insufficient to dis- charge such taxes. The Trustee may xely conclusively upon written -9-- g40K 3'7U PACE~O~~ D Oo C~ N~ ~lli C~ C~ C W O advice from the Executor of his testamentary estate, or upon any other evidence, as to the existence of such insufficiency and the amount thereof. xf the Trustee shall be xequired to pay any such taxes, they shall be charged against the corpus of the Trust. xvx z . sx____~s . The Trust herein provided for shall not take effect until the execution of this Agreement by both the Settlors and . the Trustee, and the Agreement shall be construed in all xe- spects according to the laws of the Commonwealth 'of Pennsylvania. XVx7I. AMENDMENT AND RBVOCATxON. Settlor L. Blair Paules, shall have the right at any time, and from time to time, by instrument in writing, signed and delivered to the Trustee, during his lifetime, to modify, amend or revoke, in Whsle or in part, this Agreement or any Trust hereby created. To the extent thus revoked, the Trustee shall deliver the principal of the Trust involved to the Settlor, L. B1 air Paules or his nominee, upon receiving a proper receipt, and shall execute and deliver any instruments required to release all interests of the Trustee in such 'property. No modification shall diminish the compensation of the Trustee or increase its obli- gation without its consent in writing. Upon the death of Settlor L. Blair Paules, this Trust shall immediately become irrevocable. XIX. TRUSTEE'S POWERS . In the administration of the Trust provided for hereunder, the Trustee shall have the. following powexs: -10- BODK 3`7U PAGE 1U~ F: 0 C~ C~ G°~ O p ~l (a} To retain, whether originally a part of the Trust or subsequently acquired, and to .purchase or otherwise acquire and to retain, any property, whether ox not such property is authorized by law for investment by fiduciaries, or is unsecured, unproductive, or of a wasting nature, all without diversification as to kind and amount. (b} To transfer, sell, exchange, partition, lease mortgage, Pledge, gave options upon, or otherwise dispose of any property at any time held by it, at public or private sale• or otherwise, for cash or other consideration or on credit, and upon such terms, and conditions, with or without security, and for such price, as it may determine, Provided, however, that during the lifetime of the Settlors, ar the Survivor of them, the Trustee shall not sell or encumber the Homestead or any other assets placed in Trust hereunder, without the written consent of -the Settlors, or the Survivor of them, as the case may be. (c} To hold any part of the assets of the Trust in cash or uninvested for any period deemed advisable. (d1 To extend, modify,-or weave the terms of any bond and mortgage at any time forming part of the Trust; to foreclose any such mortgage ox take title to the prcperty securing it by deed in lieu of foreclosure or otherwise; to protect or redeem any such property from forfeiture for non-payment of taxes or other liens; and generally to exercise as to such bond and mort- gage or such property all powers that an absolute owner might exercise. (e) To exercise any option, right or privilege to convert bonds, notes, stocks, or other securities, or to subscribe for -ll- eooK 370 P~c~.Lt}tl t .~ O additional or other bonds, notes, stocks, or other secuxities; to make such convexsions or subscziptions, to make payments thexefor, and to advance or borrow money fox the purpose of exercising any such option, right, or privilege; and to hold as investments such bonds, notes, stocks, and other securities so acquired, notwithstanding that they are not of a character au- thorized for investments by law or by other provisions of this Agreement. (f) Ta vote any corporate stock held by it through its designees, or by proxy, with or without power of substitution, and to execute authority or proxies to one or moxe designees or nominees. {g) To bozxow money from the Trustee's banking depart- ment or from any other lender for any trust purpose and to pledge all or part of the Trust to secure such borrowing, without in-- curring any personal liability thexefor. {h) To pay, extend, renew, modify, or compromise, upon such terms as it may determine, and upon such evidence as it may deem sufficient, any obligation or claim, including taxes, either in favor of or against the Trust. (i) To hold or register any securities or other property of the Trust in the names of a nom~.nee or a.n such form as to pass by delivery, with or without indicating the fiduciary character of such securities or othex property. (j) To hold any separate parts or shares of the Trust ~vhol.ly or partly in undivide8 form for convenience of investment and administration. (k) To divide and d3.stribute the Trust in kind or in money, ox partly in each, or by way of undivided interests, and -12.. b04K 37() PAGEIU~~ D . C~ Oo N~ ~11i L C~ C C~ G°~ C~ O p £or such purposes to value any property to be thus divided ox distr~.buted at £air niaxket values at the .date of dates of dis- tribution. IN WITNESS WHEREQF, the Settlors and the Trustee have executed an8 sealed this Agreement the date and year first above written. Witness: Q.' . L . BLAI R PAUx.L~S ~~ (SEAL) "' J WOLFE P LES ATTEST: DAUPHIN OSIT SANK AND TRUST COMPANY 4 i .•...... ./ •-. .. ~'r, ~ ~~f' ' ; ~ :CCRCtAR7 ..:..• -13- ~o~x 37U e~cti1U()g ~-`"~ COMMONWEALTI; OF PENNSYLVANIA: :~ss. COUNTY OIL' DAUPHIN On this, the 1~`'' day of August, 1978, before rne, the undersigned officer, personally appeared ~(+,~..$.~,J W•~~L''`°~ who acknowledged himself to be the ~5~-~-- ~.~~~c~ ~°.c~~ of DAUPHIN DEPOSIT BANK AND TRUST ~OMPAAIY, and that he as such, • being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of the cor ozation b himself as ~5`~'a-~ ~~O~w~ P Y `$ ~~~. IN WITNESS WHEREOF, 1 hezeunto set my hand and official ' seal. • t`~'i`i1if~~~~••~: t+'r ~; • a ~ rte, No ry Pub ]. c ,~ c,; ; ;; ~ ;~3'~. • =~3 . My Commission Expire: ti.; :~~~~"~`' ~-r c ~ ~ fr~n, a~p:,~~ : ~~-,-~~~ ' M+~ iiti P r ~: ~: ~ . - ~ _ e~, . ,. ~, +~ i. ' a' .... r ~~ a ~ 7 • ' ~ . ' ~ ~.i i'~ l.1 t-. r,~ w.. ~"~ ' ~~ ~~ Ci Q) w ~oox ~'~t1 ~acE.~Q3..t~ d L~ Oo C~ ~I C~ C~ G~ O p COMMONWEALTH OF PENNSYLVANIA: ss, COUNTY OP DAUPI3xN ; On this, the 9th day of August, 1978, before rne, the undersigned officer, ,personally appeared JEAN WOLFS PAIJLES known to me (or satisfactorily proven) to be the person whose name is subscribed to the w3 thin instrument, and acknowledged that she executed the same fox the purposes therein contained. IN•WxTNESS WHEREOF, X hereunto set my hand and official seal . ~' •, .:y,~. nry.. f •j Y~ ~7 ~ 1~~~t ~~ ~~~~ ,~ Notary Publ c ~ ~~~' ~a-`a~~~':`"'~'-:~""`° M Commission Ex ire ~ ~~~,° ,•.o, Y P $ = Na7~4,KY-~i~t1'~G MY Cflmmissiun•Ezpita June ~ 1381 Hatlsbur~, Pa. Daypbin C~uatY BDAK 3'7U PAGE.~.~~.j O M ~, C~ ~( C~ O p COMMONWEALTH OF PENNSYLVANIA: ss. COUNTY OF DAUPHIN on this, the 9th day of August, 1978, before me, the undersigned officex, personally appeared L. BLAIR PAULES known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained, IN WITNESS WHEREOF, I hereunto set my hand and official ,~~n,. seal . ~,'~~~~~''•~,~ C ~ ,. • ~. / ~, +~-w }at ~ tixt . ..c~rw.r/ -_ ~ y~ • ,~„/ .~ ~, BLS • Notary ,Publi ~ c'am' G , ~ , ~ ~ ,eV~'7~" ~o•~sRY puuti My Conuaission Expires: MY c~s~on Expiu: ~vaa ~ lsn gWrisbu:~ h, DaupAin Conaty ~,. r,~~ . ~~ ~~ ~. i ~, ~~ _..s r,~,. ._ r~" Pf ~ to csf NeROt~'ylveu~ls ~ ~~~ Il1 ~ri~Jr'i •,~ ~ ,. ~tc.~ In and Way r ~ ~ • ~ ~ • ~.. . . i i.'!tQ3 LtCys tk~~~ 7 800K 3~t~ PAGE.L~~~~ n ti L'~ SILL ,STD '~'~~T~-N.~~N~` OF JEAN ~. PAULES I, JEAN W. PAULES, of Upper Allen Township, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath the sum of one Thousand and N o/ 10 0 ( $ l , 0 0 0.0 4 ~ Do 11 ax's to the TRIO CHAPTER , ORDER O F EASTERN STAR, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appropriate. S, CO I give and bequeath the sum of One Thousand and No/ 10 0 ( $1, 0 4 0.0 0 ) Dol l ors to .the MARGARET V • Tn7ATEP,MAN MEMORIAL COURT NO. 105, ORDER 4F THE AMARANTH, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appro~ priate. ~;x2~ta: ~ I give and bequeath the sung of One Thousand and Rio/104 ( $1, 000.00) Dollars to the pRDER OF THE WHYTE SHRINE 4F JERUSALEM, BETHANY SHRINE N0. 7, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate . ov T I give and bequeath the sum of One Thousand and No/140 .($1, 000, 00) Dollars to the OZEMB TEMPi~E D,Z~UGHTERS QF THE NILE, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate, FT I give and bequeath the sum of Five Thousand and No/104 ($5, 004.OD) Dollars to the TRINITY UNITED NlETHQDZST CHURCH, of New Kingstown, Pennsylvania, to be used For general church purposes as they deem appropriate . H: S devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including ary property over which I hold power of appointment, said property including, but not necessarily being limited to, ZEL-3 ZZ019Z0d 86fii-Z -WO~i3 0~ ~ ZL 601-0Z-~@ ., ~. d the trust created under the Last Will and Testament of L. Bla~.x Paules, my late husband,. and any other trust that a.s maintained by Dauphin Deposit Bank and Trust Company of Harrisburg, Pennsyl- vania, and together with any ~.nsurance po~.icies thereon, as follows; {A) one-seventh (1/7 } thereof to my niece, BETTY IRENE BIXLER, of B©x 219, R.D. #1, Marietta, Pennsylvania. (B} One-seventh { 1/7 ) thereof to my niece, 'AYE KETTERING, of 5Q6 E. Park Street, Elizabethtown, Pennsylvania. (C) One-seventh { 1/7 ~ thereof to my niece, SHIRLEY WEAI~TD, of 134 E. Main Street, Mount Joy, Pennsyl~rania. (D) Qne-seventh { 1/7 ) thereof to my step--brother, JOHN D. PECK, of 950 Cagney Lane No. 204, Newport Beach, California. { E) One-seventh (1/7) thereof to my niece, PEGGY ROSOY,, of 3937 Daryl Drive, Landisville, Pennsylvania. (F} One-seventh (1/7} thereof to my niece, PA,TRSCIA BROADS, of 125 Harter Street, Maytown, Pennsylvania. (G } One--seventh { 1/7 } thereof to my step-daughter, JANET PAULES WILLISS, of 11.20 Baldwin Street, Mechanicsburg, .P.ennsylvani.a.. SEVENT Should any of the individuals named in Clause SIXTH hereinabove predecease rne, Z direct that their share or shares under this, my Last Will and Testament, be divided equally among my surviving residuary beneficiaries as set forth in Clause SIXTH. Z~~x: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: tA} To sell at public or private sale, or to lease, for any period of time, any real ox personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without secur~.ty) or 2 DEL-3 ZZ8/L~0 d 86~-Z -W0~33 ~Z ~ ZZ 60 ,--0Z-~0 ., z ,. conditions as are deemed propex. This inc~.udes the power to give ~.egally sufficient instruments fox transfer of the property and to.receive the proceeds of any disposition of it. (8) To partition, subdivide, or improve real estate and to enter into agreements ooncerning the partition, subdivi, sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of ~.,ittle or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- ara.es, as are deemed proper, without regard to any principle of diversificat~,on, risk or productivity. • (E) To exercise any option, right or priv~.lege granted in insurance policies or in ether investments. (F} To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G} To make distzibutions to my herein Warned benefi.ci-- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for ~.nvestment purposes . (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plank to the extent the plan or the law perma.ts them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. NI, N,~H: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which 3 LEL-3 ZZ0/8L0d 86b-Z -WO~i3 L~ ~ ZL 60 --OZ-~i0 • Y ~ ~~ may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. H: Y nominate and appoznt "WARREN D. WzLT.,ISS, of i12~ Baldwin street, Mechanicsburg, Pennsylvania, and JAMES D. SOLAR, Ca-Executors of this, my Last Will and Testament, Y direct that gay Co-Executors, and their successors, shall nat be required to. post security or a bond for the performance of their dut:tes in any jurisdiction. IN WITNESS WHEREOF, I have hereunt© set my hand and seal to this, my Last Will and Testament, this ~ day of ~~~,, , 19 9 6 . (SEAL) J W . PAULES Signed, sealed, published and declared by the above- named Testatrix as and for her Last. Will 'and Testament in our presence, who, at her request, fn her presence and in the presence of each other, have hereunto Subscribed our names as attesting witnesses. Address Address ~: ~_ l~, n r 4 tiEL-3 ZZ0/6ti0d 86~i-Z -I~Od3 ~L ~ Z~ 60 ,-0Z-~0 .~ i +~ CO~-9t-AOFV WirA~.7H OF P$~NSYl.V, A l ~ . ss: COUN?'Y QP CUl~+i$$RLAAtA r• . x, Brenton M. t-Ialce, Trust' Officer of Dac,~hin Ae.~.~;~•I~.~clc ansi `~`~,~„_~;~tut~,~~n;~ ~ _ boing duly •stvorn according #a law, deposes and says that ~a.t i~ • Exe,~ut~or ~ •.of the i;state of L. I31a,~- Pa ~e~,,, late of r..•.S~-L~~~-S~grjxigs-To~anslzip---..-.- , .Cumberland County, Pa., deceased and that the within is an inventory made by ~.unh~Ilep ~~~ r R~ lr an~i ~s,~,~_, ~•he said ,~ec~,~,Qr of the entire estate of said decedent, consisting of aU the personal proparty and •rea! estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's .fair value as of the date of decedent's death : - Dauph3.n Deposit Bank and Trust Company, Execute . ~. ~ of the estate o~ L. Blair Paules •• • • • and subscribed before me, . gam; . , Trust Officer~Xe~~tQr - ~~*~#~ . lg ~ - .. ~ ., ~ . 213 Ma.rkat Street - H~rr~hul•.za,,,r ~P~4~cl ~ T,~An i. a 'I 7 ~. 1 . • Date of Death 25 ~ June . 1980 . bey ~ ivlonth Year ~ , . ~ 1N57RUCTfONS ~. An inventory must be filed within three months after appointment of personal representative. - 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional 'sheets may be attached as to personalty or realty , ~. See Article !Y, fiduciaries Act of 1949. • . k . •rl . N . ~ 1 i3 ~ H } - 11.) '-- W ~ ~ ~ • O ~ W ~ .N O ~ ° " a t~. . ~ W w ~ w ~ ~ ~ ~ a ~, '` z z ° ° '~ ~ o ! . z ~ a ~ ~ ~ ~ - a ~ a ~- ,~ ~ o ~. ~, • f ;~ a ~ " • .. r U a ~ ~ . °~ ~ 0 -~ o 0 i.% a+ ~• PENNSYLVANIA DEPARTMENT OF REVEI~..c •{ BU~tEA OF ACCOUNTS SETTLEMEI•' INHERITANCE TAX ASSESSMCNT lOl ~~ CONTROL N0. P,O. BOX 205b RECORD ADJUSTMENT ' HA RRISBURG, PA i 7105 DATE 12- 7- 2 ESTATE OF PAULES L B FILE NO. 21 80-0460 DATE OF DEATH 06-25-BO COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE ZIPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYAaLE TD "REGISTER OF WILLS, AGENT." WILLIAM H WOOD ESQ BOX 1226 210 WALNUT ST HBG PA 17101 PLEASE RETURN THIS PORT ~'ON . T D REGISTER OF . WILLS IF PAYMENT DUE CUT ALONG THIS LINE **INHERZTANCE TAX RECORD ADJUSTMENT** ESTATE GF PAULES L B FILE N0.21 BO-0460 ACN lOl DATE 12-27-82 ADJUSTMENT BASI*D ON: ADMINISTRATIVE CORRECTION VALUE OF ESTATE: i , Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership interest (Schedule C) 4. Mortgages and Notes (Schedule D) . 5. •C,sh & Misc®Ilaneous Personal Property (Schedule E) 6. Jointly Owned Property !Schedule F) 7. Transfers (Schedule G) 8. Total Gross Assets DEDUCTxONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule H) 10. DebtslMortgages/Liens ichedule I) •1.1. •Total Deductions _ 12. Net Value of Estate t 3. Charitab{e Bequests (Schedule • J) 14. Net Value Sub ject to Tax ( t) .00 • (2) .00 ( 3} .00 ( 4) .00 (5) 415x994.91 ~ f3) .00 - t 7) 215,000.00 ( 6) 630, 994.91 9} .00 (10) 34, 756.74 - (1 1) ,,, 34, 756.74 (Y2) 596 r 238.1? t 13) 1, 000.00 (14) 595,238.17 TAX: 15, Amount of line 14 taxable at 6% rate 1 B. Amount of line 14 taxable at 15°Yo rate 17, Principal Tsx Due TAX CREDITS: (15) •391,244.44 X.Dfi~ 23 , 474.67 (t6)i 500.00 X.15= 75.00 • { 17} 23 , 549.67 PAYMENT RECEIPT DISCOUNT (+} AMOUNT PAID DATE # INTEREST {-) 04-OZ-81 000593 30.90- 24,061.03 * 11= PAID AFTER DATE INDICATED SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST RETAYN THIS PORTION FOR FOUR RECORDS TOTAL TAX CREDIT BALANCE QF TAX DIJE 4$0.46CR. INTEREST .00 , i TOTAL DUE 480.46CR I llf Balance Due is less than ~ 1.00 no payment is required) ti ~F REVENUE r ~- INHERITANCE TAX .} •~ EXAMINATION ,,c 8327 EXPLANATION OF CHANC;~.S ,~ISBURG, PA 17105 pECEDENT'S NAME G~ -~''~ "~ ITEM SCHEDULE N0. EXPLANATION OF CHANGES .~ /~ ~J..+ / // _ / ~// I .....'f Yom- / ' - -~ it ._ _ ~~ /-- ~~ FILE N0. ~~"G~~J-•- U~~C~ ~. ~ 3~. ' .,~ - ~ f~ ciao. ~~ ~'(,~G~Tv ~ . -.oo /~ ~ ~~~ t r~-~f. X36 ~~ ~ f7d ~ ~~~ ~~ 7, ~~ ~ .~~~ = ~~,,~3.6 ~ TAX EXAMINER: PAGE dG ~.// 4 REV•~449 EX+ (3.00) " r~ r,OMMONW,EALTH a1~ PErINSYLYANIA • DEPART1dT3NT ol: F2EYENU'± TRAMSFI:R INH t:RtTAt1CE TAX RESIDENT (}c~CED>:N•T AFFIDAVIT QF ~ I r, FIDUCIARY (instructions on Reverse Side) Bstate'of __ L. R7 air Pattrtg~ _ast Address- 249 Ride Hill Road , Mech$ni~,sb fig, P~_ ~705.~ (CITY! (.°STATE) (Z•IP) Date of Death __ JttnQ ?5~, ~ ~,~, Sacial~ Security No. 163-1,6-8817 _ Bureau File Ne. County File No. I. Decedent died: - ~ ' { } Intestate I`without a will} (xp) Testate (leaving a last will •--copy attached) :. Is the filing of a Federal Bs#ate Tax Return required for #his estate? (X ) executor/ar~a~e ~ }Administrator/Administratrix Name ~,unh~tn n,~,~,,gfC B~t~nd...S.ruB.t {~~zanX--- Address 213 Ma~j~g~ ,St.~~ _ _Harrisbur f. Pennsylvania 17101 ~ CITY) (STATE) ZIP) Yes..~,.._ Nn _______~, All correspondence should 6e mailed to ( )Attorney (X } Fiduciary.- . If an attorney is representing the estate, indicate: Dame _S~i11 lam N_ 1aLnSL _„ Address List all so{e deposit boxes re istered in the decedent's individual name or jointly with, ~or os an a ent or deputy of another, o~r in decedent's individual name with right of access by anot~er as agent ur deputy. Include the Home and address of the bank or other institution where the safe deposit box is located, the name (s) in which the box is registered and the relationship of the joint holders to the decedent. f . NAME AHD ADDRESS OF SANK'•OR OTHER 1NSTTTUTIaN N WHICH DEClrDENT MAINTAINED A SAFI: DEAOSTT BOX NAML OR NAk.IrS !N WHICH SARI: 1)EPa5T7 SOX !S REGISTERED RELATIONSHIP OF JOINT ~• HOLDERS TO DECirD>:h1T ohin De osit Bank anld Trust Com an L. Blair Paules - Carlisle Pike Jean W. Paules Wife 3 C__ arlisle Pike BeCt L. Paules Dau hter Eder penalties of perjury, I declare that I have examined this return, incl+rding accompanying schedules and ' aternents, and to the best of my knowledge and belief it is true, -correct and complete. I}auphiat Deposit Banlc and Trust Co. , Executor of the Estate of L. Blair Paules By~ " Trtt~t- tlf'.uATtIDC nC ~In11f iADV flffi rAr h l 7C 1 REV+450 t 180) - ~COMMONWEALTH OF pENNSY•LYANIA SCHEDULE "A" a: DEPARTMENT OF REVENUE ,•., - TRANSFER 1NHER(TANCE TAX REAL pR~PERTY ,~i~ , •. RESIDENT DECEpENT Instructions on Reverse Sidey ' ESTATE 0 P L. • Blair Pauses ESTIMATED DEPARTMENT 'M - DESCRIPTION MARKET YA~UATION - - .VALUE ' (OFFICIAL USF' • - ONLY Nave - - ~ . ~ ' TOTAL THIS PAGE v~as1 awt~y-~~~ .~ ~ "SCHEDULE rip„ `. e,,_ )~MONiYEALTH of PENN5YLVANIA ~ PERSONAL PROPERTY ,~y .y~, ~., DEPARTMENT OF REVENUE j,,~,. 4 TRANSFER INH E Rf TANCE TAX (/nsrrucrions on Reverse Sidel 6' ~ 11' "' f~ ` , RESIDENT DECEDENT ~ ~ ' ti ,{. ,~ . ~~ : ~. Mate of L, ,air Pa,~1es ~~ ~ ~ UNIT MARKET D ~ D ALUA7 N T O. DESCRIPTION VALUE Y AL U E lOFF/ G/AL USE ONL CASH AND CASH ITF.I+1S Claim payment f~orn Pennsylvania Blue Shield - . 65-Special Benefits Claim payment from Pennsylvania Blue Shield - Medicare Benefits .' Claim payment from National Home Life Assurance Company Death Benef Sts from Travelers Insurance Policy, Policy ~ 8052SNW202 . Claim payment from Travelers Premium Refund Polic Death Benefits .from Aetna Life and Casualty Polic , Policy ~ N242.4243 SECURITIES: 8, 000 Shares ~ ANSP Incorporated Mortgage of Great American Realty. Incorporated, on real estate 'situated, R.D. ~1 Box 406 Ridge Hill Road, Mechanicsburg, Pennsylvania, more fully des cribed in Mortgage dated July -5, 197. Recorded i the Recorder of Deeds for Cumberland County, Mort 'gage Book 645, Page 5. Accrued Interest MISCELLANEOUS: . 1973 Dodge Van -Appraised Value 1966 Cadillac Sedan ~- Appraised Value Trailer -Appraised Value Tools - .Sales Value If odditional space is necessary, use $~~" x 11" sheets. $ 30.00 1,040.00 47b.00 ' 20,000.00 892 ;l4 9,000.00 3oo,so4. o0 74,961.00 6,561.69 850.00 ' loo.oo lso.oo 1,434.08 TOTAL ~ $ 415, 998.91 ~. Rev-4~s~ ~ t-eot• 1 SCHEQULE "C" OMMoNWEALTH OF PENNSYLVANIA TRANSFERS ~z, ~~ ` ~E pARTh~•ENT Of REVENUE TRANSFER INHERITANCE TAX e~ ~~ •~ RESIpEN7 DECEDENT - ~ ~ ~ L. 131azr Paules ~ ` INSTRUCTIONS:. . Answer the questions on reverse~side. • I f the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per 11 !1 11 1! it !f Schedules A, B, or E, its estimated market value at date of death, dates of transfer to whom transferred an •eiationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to. the transferred property. ~ .. ~ ESTIMATED DEPT.. YALUATIOr D~ .. .. ' DESCRIPTION . • MARKET YALU E ~OFF1ClAL USF ONL Trus~t~ Agreement July 31, 1978, between L. Blair Paules and Jean Wolfe Paules, his wife, and Dauphin Deposit • Bank• and Trust Company of Harrisburg, Dauphin County, • •. Pennsylvania. • . Real Estate Situate at 249 Ridge•Hi1l Road, Mechanics- ~ ~ •• • burg, Pennsylvania. riore fully described in Dead dated July 31, 1978. Recarded'in Recorder of Deeds for Cum- ' berland County, Deed Book A, Volume 28, Page 849. • 'Appraised Value ~ $ 215,000. ' ~ ~ ~ TOTAL THIS PAGE ~ $ 215, 000.00 ~. V M I ~ ...+ .- ++ .+ -~ C01111VlONWEALTH 01~ PENNSYI»VANIA ~ gENE1=ICIARIES ~~ DEP.AFiTMENTOF R&VGNUE TRANSFER (NNI:RITANCE TAX RESIDENT DECEDENT' (Instructions on Reverse Side1 Estate of ~ `~ BENE~IC1ARlES AND ADDRESSES REL„ATIONSHIQ SURVIVED DECEDENT DAIS OF BIRTH INTEREST 0~ BENEt=1CIAR' • ~ .Ro Pro ert and Li e P van a 7055 T e a es ssiah Tillage • " Succeedin Life Tena I Mt. Allen Drive :hanicsbur PA 17055 .et Paules Williss Dau titer • Yes - 3 000. Be uest 0 Baldwin Street S eedin ife Tena hanicsbur PA 17055 nit IInited Methodist Church Yes 1 000. Be uest kins~ston : Penns Ivania 17072 500. Be uest hanicsbur PA 17055 -~--•- .~ hin Deposit Bank and Trust Co. Residue above beneficiaries are living at this time except far the following: . NAME DATE QF DEATN r ~IMONW&ALTH OF PSNNSYI,VANIA \ SCHEDULE "E" aSdw .. pEPAR•~C'H1ENT OF RCV>:NUE f TRANSFER INHERITANCE TAX s01NTLY OWNED PROPERTY RESIDENT DECtDENT .. ~ (Ins#ruc#la~~s an Reverse Side) :ate of„ L. Bair Paules TOTAL • '~ DFSCRi PTIOA,I MAR I;ET VALUE ~ Household effects and furnishings - . Appraised Value $ 4, 781.00 The following assets registered in the names o L. Blair Paules or Jean W. Paules: ~ • Harris Savings Association• ~ ~~ Savings Account $ 925.66 Accrued Interest 24.87. Harris Savings Association Savings Certificate 10,570.79 Accrued Interest 391.95 Harris Savings Association Savings Certificate 10,070.79 Accrued Interest 393.57 Harr~.s Savings Association Savings Certificate 5,808.12 Accrued Interest - 222.96 Harris Savings Association Savings Certif scare • ~' S ~ 265.6$ Accrued Intere~s.t x.08.79 Harris Savings Association Savings Certificate 2,089.02 Accrued Interest 82.83 Carlisle Building and Loan Association Savings Account 5,365.79 Accrued Interest ~ 192.4b ' Carlisle Building and Loan Association Savings Account 6,051.1b Accrued Interest 224.66 Cumberland Valley Savings and Loan Association Savings Account 1,068.04 Accrured Interest 29.27 Cumberland Valley Savings and Loan Association Savings Account _ _ 5,000.00 , ~ -, e„ TOTAL $ 58,•955.21 PE _ R VALUE OP ~ DEPARTMENT DECEDENT'S VALUATIQN INTEREST lOtflclal~ Use•Only1 T ToTa ~. T~ 1 s ~A~ E ~• ~, • NWEALTH QF PENNSYLVANIA \ " 'r d Mo OM D~pA'1RTMiNT OF R[VENUE SCHEDULE TRANSFER INHCRITANCE TAX JOIN7l.Y 01NN~D PROPERTY RESIDENT DI^Cl:DENT state at • jlnstructlons on Reverse Side1 L. Blair Paules ___.___ . 'Pn ~ pLSCR~PT1bM ~, State Capital Savings Association Savings Account $ 540.90 ' Accrued Interest 14.57 State Capital Savings. Association Savings Account ~ 19,620.24 Accrued Interest ~ 724.20 The fo3.lowing Aasets• registered in the names of L. Blair Paules and Jean W. Paules as tenants by the entirety: First Federal Savings and Loan Association Savings Account 408.30 Accrued Earnings 1.48 First Federal Savings-and Loan Association Savings Account 6,282.34 Accrued Earnings 30.97 First Federal Savings and Loan Association Savings Account •. 1,086.47 Accrued Earnings 5.53 Mortgage of Fred M. Essis and Katrina F. Essis on real estate situated Silver Spring Township • more fully described in Mortgage dated Novem- ber 29, 1974. Recorded in the Recorder of Deed for Cumberland County, Mortgage Book 584, Page 63 . 39,697_.52 TOTAL $ 68,412.52 TOTAL 1= VAi.IfE OF DEPARTMENT MA.RY.ET ~ pECEDENT'S VALUATION VAi.UE ~IT INTEREST • lOfflcial Use pnly TOTAL T~lS E'ACE ti. • ~~-~ REV•4S'3 EX+ {3-eon ~~ SCHEDULE ~~ F" ~' ~ ! ~COMN40.NWEALTH OF PENNSYLVANIA "~~ DEPARTMENT OF REVENU& STATEMENT OF DEBTS TRANSFER INHERITANCE TAk AND DEDUCTIONS °' •' RI:S1131rNT DECEDENT ~ „ f =state of T., R~ ai r P7,~i~p,S Date of Death 6/2~! 0~.._ File No. WHEN CLA1M!'NG THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: alai mant Jean ~J. Paules Relationship to Decedent .,~ Spouse ~~ _ , claimant's Address at time of Decedent's Qeath 2~+ Ride Road Mechanicsbur PA 170 5 ITEM NO. DATE NAM>; OF PAYEE REMARKS AMOUNT Jul 7 Mar C. Lewis Re aster of Wills Probate of Wi11 Letters Testamentar Short Certificates 107. s lidated Water Co. Water service 3 21 80 to 6 20 80 28. • 15 Cumberland Law Journal Advertisin Estate/Proof of Publica- • tion 18. 1$ Pol clinic Medical Center Institutional Care 5/22/80 to 6/25/8 78. Au 1 Penns lvania Power and Li~ht Electric service. to 7123/$0 287. om an 'Proof of Publication 61. w e so sates ~ Professional service to 6 22/80 81.6. Pro essional service to 6 26/80 8Q. e A rais~al of ersonal articles 60. a o Statistics Ten Death Certificates '~ 30. A raisal of 249 Rid a Hill Road 125. i P we and Li ht Electric service to 8 22/80 311. • 19 Mrs. L. B. Paules Reimbursement for~Thermador Oven • ~Repa-r `~ ~96 . Oct. l Paul W. Rider Tax Collector Real Estate Tax 1,b14. W. Faules Famil exem tion 2,000. u eral Home Inc. Funeral a enses 2,8 44. Dec. 26 Keefer Wood Allen & Rahal Prepare Trust Agreement, Wills, Powe • •of Attorney and Miscellaneous expens s ~ 508. Lea services Mort a e satisf in _, ! e ent and recordin Deed ~ 578. ToTA~, $ 9, 643. lereby certify that to~the best of my knowledge and belief fihe foregoing is a just and true statement of debts, funeral ' penses and expenses of administration submitted to the estate as deduc#ions for Inheritance Tax purposes. ~ . SIGNATURE OF FIDUCIARY DATE • OFFICIAL USE ONLY BTS AND DEDUCTIONS ARE ALLOWED iN THE St1M QF w~ AT % TAX RATE REV•4b5 E~~ X3.80) ~ .~ ~.COMPII~IdWBAL.TI-I OFPENN5Yl.VANIA SCHEDULE "F" ~ ~~3'~." ~ , . ~ M pl:paRTMe=NT o!: a>~v~NU~ STATEMENT Oir i7EBTS •: ~ '• TRANSFER INHl;RITANCE TAk AND DEDUCTIONS RESIDENT DECEpl;NT j '• ' =~ ~, t. f~ :state of _L. }il air Pa~~„~~~ Date of Death b/25/8Q File No WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING: • ~lairnant ~ Jean W. Paules Refatfonship to Decedent •Spouse ~taimant's Address at time of Decedent's Death 249 Rid a Hill Road, Mechanicsburg, PA 17055 ITEM DATE NO. NAME OF PAYEE REMARKS AMOUNT Lewi & Bockius Le al services $ 1,457. od Allen & Rahal Claim of L. B. Paules A ainst R. B. ' ~ Keohane 525. RESER~IE TO PAY THE FOLLOWING: • Cost of filing 150. ' Dau hin Deposit Bank and Trust Execu'tor's fee 15, 47.9. • Com any ~~ William Wood Attorney's fee 7,500. ToTA~. $ 25 112.9 iereby certify that to the best of rray knowledge and belief the foregoing is a just and true statement of debts, funeral ;penses and expenses of adrnir~s~rat~on submitted to th~ eta#e as~ieducLtX~ utp~rln~~ri~t~r~c~~'~~~r~~s~s: Blair Daup in eposil.; Bank an rust . , Paules - . 51C3NATURE OF FIDUCIARY OFFICIAL USE ONL iBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ • .. cer . oa-re . AT TAX RATE ,, { ~ C;EAARTf~ISNT OF RF_VENUE (~- ''~tF May 28, 1956, P.I.. 1757, and Act of June 1 ;961, 't'~~~, ~wG` ,, ~. ' gUFtE~IU OF FIELD OPERATIONS P.L. 373, as amended) , Application is hereby {fled for the approval of on exernntion from Pennsylvania Transfer lnf~eritance Tax on the transfer of the property described below; '~ 1. Bureau File f 2. Date of Death June ~25 1980 3. Date of Approval • ~ ~4. Name of Decedent Z• Blair Paules • -, - . ,- 5. Thr Cammonwealth's appraised value o~ the property for which an exemption is claimed is $1, 000.00__ (Mole: 4`lhere the property is other than a specified amount of cosh, the exemption cannot be approved until the vo(ue of the property has been established by appraisal by the Cornmonvrealth, except in those eases where the amount of•the gift • or bsciuest represents a stated fractional or percentage portion of the entire estate or the entire residua. In these cases enter such fractional or percentage amount above). • 6. Check fine manner in which the transfer was effected and submit a copy of the document authotixing the transfer, unless such material has been previously filed. ~ • Y1lLL ~; DEAD Q; ~ TRUST INpENTURE O; SURYlYDRSHlP ,L7; OTHER O; (lf other, explain) • 7. Correct Business Name and Address of Charitable Organization receiving property: MAF~E Trinity, United Methodist Church ' -- ADDRESS_Newkingston, Pennsylvania •• [~ See listing on reverse side for additional cF~oritable organizations covered. ' $. l certify that the information contained herein is, to the best of my knowledge and belief, free and correct. • Daupphin Deposit• Bank and Trust Company, Executor of the Estat • of L. Blair Paules Signature of Applicant ,4lddress A# .Applicant ~ __213 Market R~tr.-eet. Harri~sbur~, PennsY~.yan3a 1.7~0~, ~ Official Title___Tr~~t Officer Date This form must be completed' in triplicate and al! three copies delivered to the Register of Wi11s for the County in which the decedent resided, or in which letters were issued for anon-resident decedent's estate. Ifthe decedent.was anon-resident of Pennsylvania and fetters were not issued by a Pennsylvania Register of Wi11s, deliver all three copies to the Director, Bureau of Field Operations, Penna. Department of Revenue, P.O. Box 297U, Harrisburg, Pa: 77'i05. ' Do not write below this line - For Official Use Only 'PR__rOY.ED: For the Secretary of Revenue (Signa.ture ~f Register of'Nil.ls} (County) (Date o•f Approval) REFERRED to Bureau Headquarters ~ Approved O • For Secretary of Revenue • Denied* Q (Initials of Register of YrilJs) (Authorized Signature) (County} (Title) (Date of lZeferro!) (Date of Action) '. * See reverse side for reasons MUST BE PILED IN TRIPLICATE 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 REV-1162 EX(11-96) N0. CD 01 1276 BOGAR JAMES D ONE WEST MAIN ST SHIREMANSTOWN, PA 17011 fold ESTATE INFORMATION: SsN: 163-16-8817 FILE NUMBER: 2180-0460 DECEDENT NAME: PAULES L BLAIR DATE OF PAYMENT: 05/22/2009 POSTMARK DATE: 05/22/2009 COUNTY: CUMBERLAND DATE OF DEATH: 06/25/ 1980 REMARKS: CHECK#1002 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ $1,311.37 TOTAL AMOUNT PAID: INITIALS: JN 51,31 1.37 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER .,~ • ..~ R E~1/-15 0 0 EX (os-05, ' PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 u,.,;~-,~~m ~e ~~~~a.rtam 15056051058 OFFICIAL USE ONLY County Code Year _ Fle Number INHERITANCE TAX RETURN ~ 2 M 80 :0460 ~. RESIDENT DECEDENT - ENTER DECEDENT INFORMATION BELOW Social Security Number _ Date of Death ~~ 06/25/1980 163-16-8817 ••~• 4 ^ - •~ Suffix Decedent's Last N`~me ._._.---------~ - i ;Paules i -- --- (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix ;_----- ~ 1 I Paules Date of Birth _r__ __ 3 Decedent's First Name _~~ MI i i L. Blair E I ~~ Spouse's First Name MI .----- - - ---------' r"""'~ Jean ~W ii Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 198-30-2025 ~ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW C~ 3. Remainder Return (date of death ~ 1. Original Retum C~ 2. Supplemental Retum prior to 12-13-82) t~ Future Interest Compromise (date of ~1 5. Federal Estate Tax Retum Required 4a ~ 4. Limited Estate . death after 12-12-82) Decedent Died Testate C? {~j 6 8. Total Number of Safe Deposit Boxes 7. Decedent Maintained a Living Trust . (Attach Copy of Will) ~ (Attach Copy of Trust) Oj nder Sec. 9113(A) f death £~ 11 • t 10 ~ ~ 9. Litigation Proceeds Received 95) (Attach Sch. and 1tl1 ' between 12.3 91 • CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIALDT~timFe Telephone NumbeE DIRECTED T0: Name __....._ __._.. ~ (717) 255-8059 h Es ;Robert R. Churc , q __ r--° Firm Name (If Applicable Keefer Wood, eta First line of address P.O. Box 11963 Second line of address City or Post Office ~~~ State Harrisburg REGISTER OF WILLS USE ONLY _ ! ~ n ~ ~ '== ~ ~ f ~ -; F~ PAT~~ ? 3 _ ~.._._._.-~--t ca ~'' ~_~ - u~ r~ Correspondent's a-mail address: rchurch@keeferwood.com Under p.eq~allies of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is ,rf:orreyfernd~ycomplete. Declaration of preparer other than the personal representative is based on all information of which prepay 0 TE any knowledge. SIG U pF PERS~N• 7~~ ~~I~LE ~O FILING RETURN ~ }~ ~t~ "r ~~ [~ ~ ~- f;/' ~$Q~tESS Ruth Ann McMillen, Vice President, M8~T Bank, P.O. Box 2961, Harrisburg, PA 17105-2961 DATE SIGNATURE Q~ P PAR OTH~ IAN REPRE~ENTATIV~r~ .) Robert R. Church, Esq., P.O. Box 11963, Harr sburg, PA 17108-1963 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 ZIP Code 17108-1963 ~1 T 15056052059 Rav 150a ~x n~da~r's Name: ~•• ~3iair Paules transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .t) 45 17. Amount of Lina 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 RECAPI'TUL.ATION 1. Real estate (Schedule A) ............................ . ................ 1. 2. Stocks and Bonds {Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , .... 3. 4. Mortgages & Notes Receivable {Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ....... 6. 7 Inter-Vivos Transfers li< Mtacelianeous Non-Probate Properly . {Schedule G) C~ Separate Billing Requested........ 7. 8. Total Gross Assets (totaE Lines 1-7) .................................... 8. 8. Funeral Expenses & Administrative Costs (Schedule M) ..................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Uens (Schedule I) ................ 10. 11. Total Deductlona (iotal'Lines 9 t~ 10) ................................... 11. 12. Net Value of testate (Line 8 minus Line 11) ....... ....................... 12. 13. Charitable and Governmental BequestsiSec 9113 Trusts for which an election to tax has not been made (Schedule J) ....... . ................ 13. 14. Net Value Subject to Tax (Line 12 mfnus Line 13) ........................ 14. TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATE$ 15. Amount of Una 14 taxable at the spousal tax refs, or 15. 16. 17. 18. 19. TAX DUE ......................................................... 18. Decedent's Social Sacurlly Number 163-16-8817 0.00 t ...~,..-.............._._,.................,y...~...,. 0.001 ...y...........,,....~,..ri........... ..................,~ 0.00 0.00 ...~..._~_._~-- ----•--i D.00 0.00 w~~ 25,483.84 ,,,..,..-.-..u...____-- -- - - ...~......t 25,463.84 2,866.58 I 8,02fi.46 , 1 Q,893.04~ 14,570.80 ......-..r.........- .._.....~ 0.00 ~ 14,570.80 ~ 0.00 0.00 ~ o.oo . 2,185.62 .., w ~....... _.....,,,..,.,...,. ~ ,,,. _..._w......._. ._........ 2,185.62 i _....._......_...._,..._.~ 20. FILL IN THte OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ 15056052059 Side2 15056052059 REV 1600 EX Page 3 Decedent's Complete Address: L. Blair Paules 249 Ridge Hill Road Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditsiPayments p,pp A. Spousal Poverty Credit ~ 874.25 B. Prior Payments 00 0 C. Discount . 3. InterestlPenalty ifapplicable 0.00 D Interest 21 (~ 80 ~ (a46o pECEOENTS SOCIAL SECURITY NUMBER 163-16-8817 PA ~ 17055 Total Credits (A + B + C ) (1) (2) 2,185.62 ______r_ 874.25 E. Penalty 0.00 Total InterestlPenalty (D + E) (3) 4. If Line 2 is greater than Une i + Line 3, enter the difference. This is the OVERPAYMENT. (4) Fill in oval on Page 2, Line 20 to request a refund. b. If Line 1 + Line 3 is greater Than Une 2, enter the difference. This is the TAX DUE. (') A. Enter the Interest on the tax due. (8A) B. Enter the total of Une 6 + 5A. This is the BALANCE DUE. (8SJ o.oo 0.00 1,311.37 o.oo 1,311.37 Make Check Payable fo: REGISTER GF WlLLS, AGFIVT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent matte a transfer and: Yes No a. retain the use or income of the property transferred;..... b. retain the right to designate who shall use the property transferred or Its income : ............................................ ^ c. retain. a reversionary interes#~ or ...................... .......,................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...........................................:.......................... ^ 2. if death occurred after December 12,1982, did decedent transfer property within one year of death . without rec~hring adequate constderation? .......................-.................................................................................... ^ 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? ............................. ^ 1F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART t?F THE RETURN. For dates of death on or after July 1, 9994 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 Three {3} percent i72 P.S. §9116 (a} (1.i) (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 zero (0) percent (72 P.S. §9116 (a) {1.9) (ii}J. The statute des 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 io or far the use of a natural parent, an adoptive parent, or a stepparent of the child is zero {0) percent [72 P.S. §9f 16(a)(1.2)j. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §91i6(a){1)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12} percent [72 P.S. §9116(a)(1.3)I. 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. ~i ~ REV-1810 EX+(8-08) SCHEDULE C ~OMMONW, EAI.THOFPENN$Yt.VANIA INTER-VIVOS TRANSFERS & INtiERITANCETAXRE7URN MISC. NON-PROBATE PROPERTY REgIDENTDECEDENT FILE NUMBER ESTATE OF 21 80 0460 I~. Blair Paules This schedule meet be completed and tiled If the enswerto any sf questions 1 through ~1 on the reverse side of thaREV-1600 C,pVER SH EET la yea. o il~rrloN of P oP ITEM ENCLUPE 7aAE FER. ATTACFt COP1fOF' DEEP FOR REACESTATES VA T E OF ASS INTEREST IFAPPLlCA8 E TyAALUE All1M bA7E OF N _ 1 9,452.8500 units of MTB Money Market -Ins# I 1,452,85 100% 1,452.85 Fund #420 (CUSIP - 553767429}: These funds were part of Marital Trust UtV1l L. Blair Paules, deceased, M&T Bank Trust Account # 1204693624 2 1652.6010 units of Federated Total Return bond 16,773.90 100% 16,773.90 Fund: These funds were part of Mari#al Trust U/VU L Blair Paules, deceased, M&T Bank Trust Account #1204693624 3 753.9320 units of MTB lJS Governmen# Bond 7,230.21 7,230.21 Inst I Fund #822 (CUSIP- 5537fiV705): These funds were part of Marital Trust U/V1/ L. Blair Paules, deceased, M&T Bank Trust Account # 1204693624 4 6.8800 units of MTB Money Market -Ins# I Fund 8.88 6'88 #420 (CUSIP - 553767429): These funds were part of Marital Trust U!W L. Blair Paules, deceased, M&T Bank Trust Accoun# # 1204693624 TOTAL {Also enter on line 7, Recapitulation) ~ 25,463.84 (li more space Is Headed, Insert additional sheets of the same size) •i REV-1b11 EX; (10-6A) SCHEDULE H • CpMMONWEALTH OF PENNSYLVANIA FUNERAL EXPE11tSES & INHERITANCETAXRET4~RN ADMINISTRATIVE COSTS REglOENTDECEDENT FILE NUMBER ESTATE OF 21 $0 0460 L. Blair Pa~lles Oebis of decadent must be reported an Schedule !. ley r,aer~oiornnnl AMOUNT q, ~ FUNERAL IXPENSES: g, ADMINISTRATIVE COSTS: ~, Personal Representat(ve's Corntnisslons Name of Personal Represernative(s) Street Address qty State Zlp Year(s) Conunisston Paid: 1,800.00 2, tom Fees- Keefer Wood Alll n && Rahal LT,P..es aced attys. fees~for p eparation of in~ierit;ance ax rema~c~osinarn and legal ~ocuments for trust d~ts~ri'~ution 3, Faintly Exemption: (if decedent's address is not the same as clairnarn's, attach explanatlon~ Clalrnant Street Address sty State Zip Relationship of Claimant to Decedent 4, Probate Fees 5, Accountant's Fees g, Tax Return Preparet's Fees 7 M&T Bank post-mortem trustee commissions to April 5, 2009 816.58 $ M&T Bank termination feelcommission 250.00 TOTAL (Also enter on line 9, Recapitulation) 2,866.58 (if mare space la needed, insert addlttonal sheets of the same size) a Estate af: L. Blair Paules Schedule J, Part I -Taxable Distributions Page 2 21 80 0460 Amount or Share Nurn. Relationshi io Decede_ n,~ t _ of Estate _„ Name and Address o,,,~f P_erson(s Receiving Property _ , ----.~-- ~ 2,42$.67 ~~ TBetty Irene Bfxler, 116 share {16.67%) by niece by marriage exercise of test. pwr. of appoint. VFW Jean W Paules, deed., widow of L. Blair Paules o Faye Kettering, 116 share {16.67 /o) by niece b marriage y 2,428.67 exercise of test. pwr. of appoint. UJVII Jean W Paules, deed., widow of L. Blair Paules o Shirley Vlfealand, 1/6 share {16.67 /o) by niece by marriage 2,428.67 exercise of test. pwr. of appoint. U/W Jean W Paules, deed., widow of L. Blair Paules John D. Peck, 1/6 share {16.67%) by step-brother of widow ~ 2,428.67 exercise of test. pwr. of appoint. UIUV Jean W Paules, deed., widow of L. Blair Paules Peggy Rosol, 116 share (16.67%) by niece by marriage 2,428.67 exercise of test. pwr. of appoint. U/W Jean W Paules, deed., widow of I_. Blair Paules Patricia Rhoads, 116 share (~ 6.67%) by niece by marriage 2,428.67 exercise of test, pwr. of appoint. U/W Jean W Paules, deed., widow of L. Blair Paules Jean Vlf. Paules Surviving spouse 0.00 Janet Paules Wllliss Pre-deceased daughter 0.00 ~. flair Paules, deceased Social Security I~Io. 163-14-8817 Afitachment to REV-1500, Pennsylvania Inheritance Tax Remainder Retuz~n for Marital Trust I;,Tnder Last Will of L. Blair Paules This Pennsylvania Inheritance Tax Remainder Return is being filed by 1~&T $anle~ Trustee, to report the value on January 30, 2009 of the Nfarital Trust, which was estavb~ ~e under the Last Will of L. Blair Paules, who died on June 25,198Q. Jean W. Paules surviving spouse and life tenant of this Marital Trust. She died on January 30, 2009, triggering the filing of this Remainder Return. i,. Blair Paules, the testator, was survived, inter alia, by his wife Jean W. Paules, who was the life beneficiary of the Marital Trust. Under the Last Will of L. Blair Paules, Jean W. Pa~es was given a testamentary general power of appointment to dispose of the assets of the Iv.Iar Trust at her death. Jean W. Paules died testate on Jan~'Y 30, 2009 and her Last Will and Testament, dated May ~, 1996, was duly probated in Cumberland County, Pennsylvania (entered to ~'A. Inh. Tax No. 21-09-0151). A copy of her Last Will is attached hereto. By Article SIXTH of the Last Wiil of Jean W. Paules, she gave and bequeathed the residue of her estate, including any property over which she held a power of appointment, to seven named individuals, only six of whom survived her. Her step-daughter Janet F. Williss died on March 28, 2008. Accordingly, under the terms of the Last Wi11 of Jean W. Paules, the residue of her probate estate, including the assets of the Marital Trust U/W, were appointed to the s~xe surviving individuals named and described on Schedule J of this Remainder Return. 'Vi~ith exception of John I~. Peck, who is the step-brother of Jean W. Paules, all of the other appointees under the Last Will of Jean W. Paules are collateral relatives, transfers to whom are taxable at the rate of ~15%. Although a more favorable.~inheritance tans rate of 12% is currently applicable to transfers to one's siblings, the Trustee understands that in this situation the proper inheritance tax rate for the transfer to Sohn D. Peck, step-brother, is fine 15% rate applicable in 1980 when L. Blair Paules died subject, nevertheless, to the below-described tax credit. As shown on the attached Inheritance Tax Record Adjustment and Inheritance Tax Explanation of Changes prepared by the Department of Revenue in 19$2, in connection with the original inheritance tax return of L. Blair Paules, the Department of Revenue assesse ~e inheritance tax on the Marital Trust U/'4V at the rate of 6%, upon the expectation tha remainder of the Marital Trust would eventually be distributed to the decedent's daughters, who were named as the primary remainder beneficiaries. Unfortunately, the decedent's daughters both predeceased the life tenant Jean W. Paules. Betty L. Paules died May 19, 1989 and Janet Williss died March 28, 2008. They were the decedent's daughters from his first marriage, and the step-daughters of Jean W. Paules, the life tenant, who died on January 30, 2fl09, and whose death triggered the filing of this Remainder Return. Page 1 of 2 L. Blair Paules, deceased Social Security No. 163-16-8817 Attachment to RI~V-1500, Pennsylvania Inheritance Tax Remainder Return fox Marital Trust Under T~,ast Will of L. Blair Paules As 6% Pennsylvania inheritance tax was paid on the entire value of the Marital Trust ixl 1980, the Trustee believes and hereby claims an inheritance tax credit in the amount of $874.25, based upon 6% of the value of the taxable assets of the Marital Trust on January 30, 2009, the date of the death of the life tenant, Jean W. Paules. With the application of this tax credit, the effective inheritance tax rate on the Marital Trust is thereby reduced from I S% ove3•all to 9%. The Trustee has requested separate billing for the inheritance tax due, based upon the tax apportionment clause of the 1;.ast Will and Testament of Jean W. Paules, dated May 6, 1996, a copy of which is attached hereto. Article NINTH of said Will provides as follows: N~N'TH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my zesiduaxy estate. Accordingly, the Pennsylvania inheritance tax for this Remainder Return should be addressed as follows: Warren D. Williss and James D. Boger, Co-Executors Estate of Jean W. Paules,l?eceased c% James D. Boger, Esquire (Jne West Main Street Shiremanstown, FA 17011 Concurrent with the filing of this Remainder Return, the Trustee is also filing a Remainder Return for the Residuary Trust U/A 7-31-78, which was established by the said L. Blair Paules and his wife Jean W. Paules, as co-settlors. For clarity and administrative convenience, these tax returns have been filed separately. Page 2 of 2 ~, U .,AST WILL AND TESTAMENT DF L . H LEI R PAULES O ' I, L. GLAIR P,A.ULES, of Mechanicsburg, (R. D. 1) C,amber- lsnd County, Pennsylvania, do hereby matte:, publish and declare .~ this as and for mY Last W33.J. and Testament, 'hereby revoking any M L~ C~ G°3 O p Wi3.ls by me at anytime heretofore made. • 'xTEN! I.' I order . an8 direct that .all my just debts and fzaneral expenses be paid by my Executor hereinafter named as soon • as may conveniently be 'dome after my decease:: . • • .: ITEM II. If my wife,' JE~,N WOLFS PATJLES, is living • thirty• (30). days after •my death, I, give and bequeath 'to her all .. ' r of my household goods, furniture, furnishings, ~ personal. effects, •• jet~elry and other tangible property, including any automobile or • automobiles I may own, together with-the policies of insurance •'. carried thereon, but excluding all tangible personal property • comprising the equipment used in or in connection with the office ' and the 'shop which 'I maintain at my residence. • ' - ; If my wife 'is not living at tire, end of. such thirty (30 } • day period,•I,give and bequeath all such property which would • otherwise have passed to my wife; to my daughters,,BETT3C LOUISE PAULES and JANET PAULES WILLISS, share grid share alike, and if . only one of them is survivi.r~g, I give acid bequeath all of said • • , property to the surv..vor. ~ • -"~_ - - • • ~~-~' wife JEAN WOLFS PAiJLES, shall survive ITEM III. I~ my ~ • ~ ,' me, I give,'devise a.nd bequeath to my~Tsustee hereinafter named, that fractional share of my residuary estate which is the minimum _ ~ Witnesses : ~~cc'' ~ ~S ~~f ~ ~~ (%~ (SEAL) :/~ ' D` ~ ~ ~ •' necessary to secure the lesser of (a) the maximum marital de-- O duct3.on allowable for Federal Estate Tax purposes and {b) the min3.mum marital. deduction wha.ch, after taking into• account the . unified credit available to my estate far~Federal Estate Tax purposes, will. result in no Federal Estate Tax. kiy Executox • - shall have full power and the so],e discretion to satisfy this Trust wholly yr partly in cash oz kind and to select the assets • ~ which shall constitute this Trust,•Provided, however,'that all •property so selected shall~be valued at the value thereof as • finally detexmined for Federal Estate Tax purposes, Provided, , further, that my Executor,•in order to iwplement this Trust, shall .~ distribute to my Trustee assets, including cash, having an aggxe- : gate fait market value at the date or dates of distribution • amounting to no less than the amount of this Trust as finally de- . . termi~ed for Federal Estate Tax purposes; and Provided, further, ~ •~• ~ . , that there shall not be included in this Trust any asset or the . • . proceeds of any asset (a) which does not qualify for the marital deduction for Federal Estate Tax purposes, or (b) with respect .~ to which•any tax credit or deduction shall be available because • it shall be subject to both Federal Estate an8 Income Tax (except to the••exterit that assets of tay estate other thaw those herein described are not sufficient, in which event assets oz the proceeds of assets which do not qualify for such marital deduetion•shall be the last to be used to satisfy this Trust). The exercise of the - foregoing power and discretion by my Executer shall not be subject to question by or on behalf:of any beneficiary under this Z4i11, regardless of its effect upon the interest o£ such beneficiary. • ~ My Trustee shall hold, manage, invest and reinvest th3:s O p witnesses: ~/./~~ ,, • , `' ~ SEAL ) _2_ share in Tr~.~ collect the income therefrom . a dispose of the D` •. • . principal, and net fncome therefrom as follows: (1) Commencing 'at the date of•my death and during the lifetime of Iny wife, JEAN WOLFT PAULES: • {a) All of the net income from this Trust • shall be paid to her in convenient installments, no less a fre uentl than uarterl q y q y. • Cb) 'Nly Trustee may pay to or apply directly t f h b fit i f thi f the i l T h ' or rus • er ene so muc s pr nc pa o o • •~ as~it may, in its sole discretion, consider necessary to ' su ame ~ • ort and maint r in•sub tantiall the in h pp . s y a e s • standard of living as she enjoyed at the time of my • d atY h5: d f •li d ' h ' d h ll b d i c e w ar to cover ~, stan o v ng s eeme a e ' some 'of .the luxuries of life, including a, reasonable t f ti d l . amoun o recrea on an trave .. • , • (c} My wife, JEAN WOLFE•PAULES, shall have the right to withdraw ftom the•psincfpal of this Trust _ such amount, up to a total of T?ive Thousand {$5,000.00} Dollars during each 'calendar year, as she may request • • of the Trustee 'in writing. (~) Upon the death 'of my vtife, JEAN V10ZFE PAULES, my Trustee shall pay over the then remaining principal of this Trust, together with 'all income undistributed at the date of her deaths • ~ {a} To such.'person or persons, inc~.ud~.ng her estate, in such proportions, in•such•manner and far such estates as my said wife 'shall. appoint by will or Deed, given • expressly referring to the power of appaintment • . Witnesses: ~a r'f f~ • ~~- ~~~~~ l ~ ~~ ~..._a..~ ~t:.-c. 1. (SEAL) Y ' ~ ~ ~- ,t,n ~ • ~ t ' w ~~ r ` t • . ' M ~ • • . l4 [P ~ __`` D' O Eli/ C~ C~ C~ G3 O p hereby, ,uy .tention being that such genes ,, .,wer may be exercised by my said wife alone and in a7.7. events; or {b) In default of such appointment, my Trustee shall pay over both the principal and any undistri- buted income of this Trust to DAUPHIN DEPOSIT BANK AND TRUST COMPANX of Harrisburg', Dauphin County, Pennsylvania, Trustee under a Revocable Trust Agree- ' ' ment which I and my wife, JEAN WOLFS PAULES, entered into with it under date of•July 31, 1978, to be held and administered by said Trustee in accordance with ' the tuns' and conditions of that Agreement, Provided, however, that such portion of the Federal Estate Tax, including penalties an8 interest thereon, as may be ' imposed on. my said wife's estate by reason of the • inclusion of this Trust in her gross estate subject -to Federal Tax, shall first be paid out of the a::se t~ of this Trust. r {c) If my•wife, JEAN WOLFE•PAULES, shall not ' survive me, this ITEM ZII of .my bast T~Till and Testa- ment shall not become effective. ..~ ITEM IV. I hereby give and bequeath the amount of One ' Thousand ($1,400.04? Dollars to the TRINITY II~TITED METHODIST CSURCH of iQ~w &ingstowa r Cumberland County, Peennsylvani8. . V. I hereb give and bequeath the amount of Three . ITEM .Y • Thousand {$3,400.44) Dollars to my daughter, JANET PAULES WILLISS, if she is living at the time of .my death. . Witnesses: ~, / .'~ X23 ~ -~ ~/.~~ ,.~.' . /~,~~ ~ •., ~+. , . .~c. (SEAL } s / ti t ~ .~--L~c.ee._ ... _-~. a ~ ~ • -.4- . • ~ ~ .. _. JT . I hereby give and bequea -...e amount of ~~ Three Thousand {~ 3, 000.00) Do13.ars, to my daughter, BETTY Y,OUxSE • PAULES, if shs is living at the time of my death. '~ ITEM VII. x hereby give and bequeath the amount of Five I3undred ($500.00} Dollars to PEARL BARRICK, of R. A. 4, Mechanicsburg, Pennsylvania, zf she is living at the time of my death . •' • ITEM VIII. I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and. wheresoever situate, to DAL1'PHIN DEPOSIT BANK AND TRUST COMPANY of Harrisburg, Dauphin County, Pennsylvania, Trustee under a • Revocable Trust Agreement which I and my wife, JEAN WOLFS PAULES, • entered into with it under date of July 31, 1978, the assets • passing hereunder to be held and administered by said Trustee; in Trust, in accordance with the terms and conditions of that Agreement. ITEM IX. If my wife and I die simultaneously or under ~cixcumstances which are such that the order of our deaths cannot be ascertained with reasonable•certainty, I direct that my wife shall be deesged to have survived me,, notwithstanding any pro- visions of law establishing a contrary presumption. xTEM X. A11 estate, inheritance, legacy, succession or transfer taxes (including any interest and penalties thereon} . imposed by any domestic or foreign laws now or hereafter in Witnesses: • ~7-~ ~ f ~ti-t..1 ~-r .1' ~ /~c... •~ . c_ ~ {SEAL ) J"L i /~ ~ ~.. ~4~ • r~.~'t • . , , .. . / ' •! -5- ~ - ~ •. .. .~ ' JJ]]CC~~~ f~ ~ . . .. :At~.ati~Y+~ a ~ / ~~' f ~ R • ~ ~ ~•~'sl .:~. sir {w'?': ~, • ~~.i~.. • force with r to all property, taxable deY ;h Xaws by whether or not such property passes under reason of my death, • th3.a, my Will, and whether such taxes be payable by my estate or O ~ ~ such roperty, shall be paid by my ' by any recipient of any P Executor out of my residuary estate as part of the expenses of the administration thereof. , ITEM XI. ,I hereby nominate, constitute and appoint DAUPHIN DEPO5IT BANK AND TRUST COMPANY of Harrisburg, Dauphin • County, Pennsylvania, its successor or successors by any merger, ' conversion or consolidation, as the Executor of this, my Last• Will an8 Testament. • ITEM XII. I expressly authorize and empower my Executor ' in its sole and absolute discretion: • (a) To invest and reinvest all or any part of my estate in such stocks, bonds,•securitie~ or other property, real or • personal, as may be deemed •proper, without being conf3aned to the investments prescribed by statute as legal investments for • fiduciaries. • (b~ To sell real and personal property at public or private sale, both for purposes of administration and distribu- tion, for such prices and upon such terms as to cash and credit • as may be deemed proper, without liability on the purchasers to see to the appl~.cation of the purchase money. ' (c)• To lease real property and to mortgage, develop, ' repair, improve, e~:change or join in•the paYtition of real Property. Witnesses: !• ~ ~ ` r~ ~~ ~ (SEA ~____ is/ ~ ~~-. • -s- O p ~. O C~ [~ U11 O p . {d, exercise any subscription, pti ae or con-- version right in connection with any security held hereunder and • to consent to or participate in any reorganisation, conso~.idation or merger in any eorporat~.on, company or association, the securi- ties of which may be held hereunder. .. (e) To comgromise any claim, by or against my estate without the consent of any beneficiary. • (f) To cagy investments in the name of a nominee or nominees. _ . {g) Toy borrow money from any lender, including my Executor; and to pledge any assets of.my estate as security • therefor. +"'"';~•, • ~ ys. (h~• ~,~To~`make any distribution hereunder, either in r• k~.nd. or in' money, or partially in kind and partially in money. t •• :t , ' ~ ' •. (i) '• •Vot~.~in person or by proxy, any securities held !• by it ~ hezeunder: `; ..•. `.;~ • ' . ~ (j) r' •^Ke~p"~ reasonable amounts of cash in bunt. vn in vc: n Ced . .. _ , , ... i ..• . {k)'• ' Tri,•da~all other acts necessary or. desirablc for i ,.. ' •''` •.,,~%'• ;.. c estate . thg prop~'r man~~eme~;~,, investment or_ distribution of my • SN WITNESS WHEREOF, I, L. BLAIR PAULES, the Testator, • have•to this Last Will and Testament, written on seven {7) sheets of paper, set my hand and seal this ~'~ day of , 1978. Signed, sealed, published) and declared by the above ) named, L. BL.AIR P1~UL•ES , .as) and far his Last Will and) Testament, in the presence) /~ • . •, of. us who have hereunto ) ~s'~ ,~r~J~•~-~'`-' ~ . (SEA subscribed our names at ) j 7„ BLAIR PAULES his .request as witnesses ) thereto, in the presence ) of the said ,Testator, and ') • of each other. ) / /~a ' J Gam/ ~'~~r~ 1 -) _ .. ! . •+'~•~ ~~!' . JEAN W. PAULE6 of U er Allen Township, Cumberland I, JEAN W. PAULES, pp County, Pennsylvania, make, publish and declare tha.s as ,and for my Last Will and Testament, hereby revoking all other Wills and Codic~.ls heretofore made by me. FIRST: I give and bequeath the sum of One Thousand and No/100 ($2,000.00) Dollars to the TRIO CHAPTER, ORDER Og EASTERN STAR, of Mechanicsburg, Pennsylvania, to use for genera. purposes as they deem appropriate. E~COKD; S give and bequeath the sum of One Thousand sand Nv/ 10 0 ( $1, 0 0 0 . o o ~ Do 11 ors to the MARGARET v • WATERMAN MEMORIAL COURT NO. 105, ORDER OF THE AMARANTH- of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appro- priate. TH~: =give and bequeath the sum of One Thousand and ~o/~.oo. ($l, 000.00) Dollars to the ORDER OF THE WHITE SHRINE ©F O'ERUSALEM, BETHANY SHRINE N0. 7, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate. . ~oV T T give and bequeath the sum of one Thousand and No/140 ( $1, 000.00) Dollars to the OZEMB TEMPLE DAUGHTERS OF' THE NILE, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate, ,'~„I~'TH: I give and bequeath the sum of Five Thousand and No/100 ($5, 000.OD) Dollars to the TRINITY UNrTED METHODIST CHURCH, of New Ka.ngstown, Pennsylvania, to be used for general church purposes as they deem appropriate. SIXTH: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property aver which I hold power of appointment, said property including, but not necessari~.y being limited to, tiEL-3 ZZ0/9Z0d 86~i-Z --WOH3 0L ~ Z~ 60 ,-~?..-fiiP1 ~. ~~~ the trust created under the Last Will and Testament of L. Blair Paules, my late husband, and any other trust that is maintained by Dauphin Deposit Bank and Trust Company of Harrisburg, Pennsyl-~ vania, and together with any insurance policies thereon, as follows (A) One-seventh (l/7) thereof to my niece, BETTY IRENE BIXLER, of Box 119, R.D. #1, Marietta, Pennsylvania. (B} One-seventh (1/7) thereof to zny niece, PAYE KLTTERZNG, of 546 E. Park Street, Elizabethtown, Pennsylvan~.a. (C) One-seventh {1/7} thereof to my niece, SHIRLEY WEA7ND, .of 134 E. Main Street, Mount Joy, PennSylvan~,a. {D) One-seventh (1/7) thereof to my step--brother, JOHN D. PECK, of 950 Cagney Lane No. 204, Newport Beach, California. (E) One-seventh {1/7) thereof to my niece, PEGGY ROSOL, of 337 Daryl Drive, Landisville, Pennsylvania. (~'} One-seventh (1/7) thereof to my niece, PA,TRTCIA BROADS, of 125 Harter Street, Maytown, Pennsylvania. . (G ) One-seventh (1/~ ) thereof to my stepdaughter, JANET PAULES WII,T,ISS, of 1120 Baldwin Street, Mechanicsburg, Pennsylvan~.a . SEVENTH: Should any of the individuals named in Clause SIXTH hereinabove predecease me, I da.rect that their share or shares under this, my Last Will and Testament, be divided equally among my surviving residuary beneficiaries as set forth in Clause SIXTH. 2~ GHTH: In addition to all powers granted to them by law and by other provisions of this Will, Y give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual. distributa.on of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or 2 DEL-3 ZZ@/LLOd 86~i-Z -W~fi:~ T.Z :7.T. ~~- .-P17.-~~ b 1. 1- ~ . a a conditions as are deemed proper. This includes the power to g~.va legally sufficient instruments for transfer of the property and to.receive the proceeds of any disposition of it. {B} To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C} To compromise any claim or controversy and to abandon any property which is o~ litt3.e or no value. {D) To invest in all forms of property, i.ncludin+g stacks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci-- ar~.es, as are deemed proper, without regard to any principle of diversification, risk or productivity. • {E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F} To exercise any election or privilege given by the Federal and other tax laws, including, but nat necessarily being limited to, personal income, gift and estate or ~.nheritance tax laws. (G} To make distributions to my herein named benefici- ari es in cash or in kind or partly in each. {H) To barrow money from themselves or others in order ~to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for ~.nvestment purposes. {I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exerc~.se any other rights which they may have under the plan, in whatever manner they consider advisable. NINTH: I direct that all inhexltance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which 3 L8L-3 ZZ0/8Z0d 86b-1, -t~J~N~i r,T. ~ 7.T fi~ .--~?-five ~ , 1 ~ ~ may be payable by reason of my death, whether or not w~.th respect to property pass~.ng under this Will, shall be paid out of the principal of my res~.duary estate. T I nom~.nate and appo~.nt' WARREN D. WILLISS, of 3120 Baldwin Street, Mechanicsburg, Pennsylvania, and JAMES D, BOGAR, Co-Executors of this, my Vast Will and Testament. 1 direct that my Co-Executors, and their successors, shall not be required to post security ox a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~ day of -~~,, , 19 9 6 . ~~-~-~.-~~ { SEAL} JE W. PAULES signed, sealed, published and declared by the a.bove- named Testatrix as and for her Fast Wi1l~and Testament in our presence, who, at her .xec~uest, ~.n her presence and i I3 'b~2e presence of each other, have hereunto subscra.bed our names as attesting witnesses. Address Address .. .~ 4 ZEL-3 ZZ0/6L0d 86~-Z -WO~i3 ~~~ZL 60,-0Z-~0 .. COtv4AAO~AIWRA~.TH OF !';r~Ai5Y1.V, A • ss: • GOUN'~Y 4F CUi1$B;:RLAMA r Y, Brenton M. ~Ialce, Trust 0•L-ficer o~~t?h,.~n enosi~~ B~nl~and '~' ~~. Ccmg;~y boing duly swS~7..L~......_. according to law, deposes and says thAt k~ ~t i~ Executes ~ 'of the Fstate of ._ L. J3'lai.~, Pau'les late of ..._S~.~e~g~$s--~'~~LP--------+-- ~--~---~ •. , .Cumberland Counfy~ Pa., de;ceased and tErat the within is an inventory made by ._ILsainhi n pp,~,st T.r.~.~st-Compan3~--.., the said Ex-~s,~.~tor of t>,e entire estate of said decedent, consisting of all the personal property and •reai estate, except real estate outside the Com•rnonweaith of Pennsylvania, and that the figures apposite Each item of the lnvdntory represent it's .fair value as of the date of decedent's death : - Dauphin Deposit Bank and Trust Company, Execu.tc • ~. of the Estate of L. Blair Paules • ~ and subscribed before me, ~ . BY.:._...., ~, . • ~ Trust Officer~ecufor - •~i~n~-~xy;~4tr •213 Market Street • • ~~r3]1:~..Y~1113"-~~•--~ P~- ='-n~~`~ 1 tt A n '~_ ,~ 7 '1 1 Date o•f Death 25 ~ June . x.980 • . pQy Month Year lN51'RUC7'lnNS , 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirfiy days of discovery of additional assets. 3. Additional 'sheets may be attached as to personalty or realty , 4. See Article iY, Fiduciaries Act of i 949. 0 Z F.L. O LLZS Z >- w d Q.. ~.. W ~ W _ °' u. u. 4 W O O Z ~ O o "~ Z u~.i Q .,~ . H ~ m N ~ ~ U y ~ ~ o , te n ~ , - ~ ~ • ~ ~ U ~ ~a ~, O %. Ol • ~ ~ O d .r a ~ ..~ J J U u- m ~• ~. w c 0 .Q ~~NNSYI„VANIA DEPARTMENT OF REVEi.,.c INHERITANCE TAX { ASSESSMENT BURE~Ai OF ACCOUNTS SETTLEMEP' CONTROL NO , 101 P 0 BOX 2055 ' HARRISBURG, PA 171 D5 RECORD ADJUSTMENT DATE . 7- 2 ESTATE OF PAULES L B 1=ILE N0. 21 80-0460 DATE OF DEATH 06-25-~0 ~ COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREDIT TO YpUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX ' PAYMENT TO THE REQISIER OF WILLS OF THE ABOVi: COUNTY. MAKE CHECKS PAYABLE TO "REC~ISTI~R DF WILLS, AGENT." WILLIAM H WOOD ESQ . BOX .1226 210 WALNUT ST - HBG PA 17101 PLEASE RETURN THIS PORT ION . TO REGI STE'R OF . WILLS IF PAYMENT DUE CUT ALONG-TH1S L1NE ---____..-----------------------------___..__------____-• **INHERITANCE TAX RECORD AD.IUSTMENT** ESTATE OF PAULES L B FILE N0.21 BO-0460 ACN 101 DATE 12-27-82 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION VALUE OF ESTATE: 1. Resl Estate {Schedule A) 2. Stooks and Bonds {Schedule B} 3. Closely Held Stook/Partnership Interest {Schedule C) 4. Mortgages and Notes {Schedule D) 5. -Cash & Miscellaneous Personal Property {Schedule E) 6. Jointly Owned Property {Schedule F) 7. Transfers {Schedule G) 8. Total Gross Assets DEDUCTION5 AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/Miscellaneous Expenses {Schedule H) 10. Debts/Mortgages/Liens (Schedule l} 1 1. Total ~Deductlc~ns 12. Net Value of Estate 13. Charitable Bequests tSchedule J) 14. Net Value Sub jeci to Tax TAX; 15. Amount of line 14 taxable at 6% rate 16. Arnaunt of tine 14 taxable at 15'9'e rate 17. Principal Tax Due TAX CREDITS: { ,) .oo { 2) .00 - ( 3) . o0 { 4} .00 { 5} 415 , 994.91 ( 6) .00 ' { 7} __ 215 , 000.00 ( 8) 630, 994.91 { 9) .00 { 10) 34, 756.74 ' {1 i} ,_,_ 34,756.74 (1'2) 596, 238.17 t 13) _„ 1, 000.00 (14) 595,238.17 (15)_ 391, 244.44 X.06 23,474.67 (16),,,_ , 500.00 X.15 = 75.00 ~ 17} 23 , 549.67 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE - # INTEREST (-) 04-02-81 000593 31).90- 24,061.03 +~ IF PAID AFTER DATE INDICATED SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST RETAIN THIS PORTION FOR YOUR RECORDS TQTAI_ TAX CREDi7 .13 BALAIYCJ: OF TAX DUE 480.46CR. INTEREST .00 TOTAL DUE 480.46CR (If Balance Due is less than # 1.00 no payment is required) ,~ ,, ~ ~~ REVENUE F ~4 EXAMINATION ,.c 8327 +~SBURG, PA 17105 tNHERfTANCE TAX EXPLANATt~N OF CHANV~S DECEDENT'S NAME Gf ITEM SCHEDULE No. EXPLANATION OF CHANGES .~ S ~ 3~. ~' ~~ f~ CJA~.dr~ c~'r~~~, ~da ~. . ~ ~ ~~ .t.+ ~ r . ~~ .... , ~~~ TAX EXAMINER: PAGE ~~~ 4 REV.~~449 EXt (3.80} 1 coMMONwEALTit oJc PErENSYLYANJA • DEPARTMENT 01: REYENU~ TRANSFER INIIERITANGE TAX t2ESIDl±NT DECEDENT AFF(DAV1T 4F FIDUCIARY (lnstructlons an Reverse Side) ~ ~ ~f r Estote~of L• ~i1~~~Ps~Lt~-es - =ast Address. 249 Ridge Nill Road rlechani„~sbt~g., P,~I~CS~ (CITY) (..TATS) (Zil'} I. Decedent died: Date of Death Tttn~,.~,~, 191 ._ Social Security No. ].63-1b-8$17 ,~, Bureau File l~lo. . County Fite No. ( ) Intestate (without a will} (X') Testate {leaving a last will --copy attached} . '. is the filing of o rederal Estate Tax Return required for #his estate? Yes~.~,. No ._.,...~,,, . (X }Executor/~~ ( }Administrator/Administratrix Name Daunh____~ L..nPgst~.tr l~ na_~~~nd rrt~~ {'~ctm~.nX . Address 213. arke t $>rsee t Harrisburg. Pennsylvania 17101 (CITY} jS7ATE} tZtP} . All correspondence shoo Id be mailed to ( } Attorney { X } Fiduciary. . tf on attorney is representing the estate, indicate: Nome raj 1 ~ iam~ H - .I~ia.JyL Address ~ L~z1xu>lt ,SrrP~ r, }~,g, 't 22~______ ' p ~ t~iTY.} (~S. ~E-T.E} (zlPi List all safe deposit boxes re istered in the decedent's individual name or jointly with, •or as an agent or deputy of another, ar In decedent s In~~vldual name with nght of access by anot~ler as agent or deputy, include the name and address of the bank or other institution where the safe deposit box is located, the Warne (s) in which the box is registered and the relationship of the joint holders to the decedent. . . NAME AND ADDRE55 OF J3ANK~olt ©THER tNSTtTUTIl3N N WJMICH D>CEDENT MAINTAINED A SAI:E DEPOSIT BOX NAME OR NAN~ES 1N WNICH SAFE DEPOSIT BOX !S Ri:GISTERED RELAT1flNSHlP of JoiNT ~• HOLDERS TO DECEDENT Ytin De osit Bank avid Trust Com an L. Blair Paules . Carlisle Pilce Jean W. Paules Wife 3 Car a.sle Pilce Bett L. Paules Dau hter Eder Pena{ties of perjury, !declare that 1 have examined this return, including accompanying schedules and aternents, and to the best of my knowledge and belief it is true, .correct and complete. • Dauphin Deposit Bank and Trust Co., Executor of the Estate of L. Blair Paules M By : ' Tr~tfit' ct~:tiATiiac na a~n~~rtaev (}ff'i rar .,a,rr ' I 1 l h` ' 1+ R ~".4°° "-8°' ~ SCHEDULE "A" !~`~ COMMONWEALTH OF t~ENNSY•LYANIA DEPARTMENT OF REVENUE ~~ RITaNCE TAX REAL PROPERTY ~~~ ,'~~ TRANSFER 1NHE ~w r RESIDENT DECEDENT .~ ~lnstructlons on Reverse Side) . ESTATE 0 F L. Bla~.r Paules - ~ • • ESTIMATED DEPARTMENT 'M ~ DESCRIPTION ~ MARKET YALUA?ION • - .VALUE • (OFFICIAL USE• ONLY None ~ ~ ~ . TOTAL THIS PAGE 1 ~~.~~~ ~~r.ta-~,u~ ~ ~ SCHEDULE „6„ .~.~, ~MM(3~lWEALTH OF PENNSYLVANIA PERSONAE. PROPERTY ~~ ., pEPARTMENT OF REVENUE 4 TRANSFER INH E RITAiJCE TAX Instructions on Reverse Side) • ~~~ !r " ~. }~ `~ RESIDENT DECEDENT' ~ ~ '~ '~ .. ~ ~ ~~~f :fate of ,~ ~n~ ~ ~ Y p~~tles _^ EM DESCRfPT10N 0. CASH AND CASH ITEMS : Claim payment from Pennsylvania Blue Shield •- . 65-Special. Benefits Claim payment from Pennsylvania Blue Shield -- Medicare Benefits • ' Claim payment from National Home Life Assurance Company Death Benefits from Travelers Insurance Policy, Policy ~~ so52sNw2o2 • Claim payment from Travelers Premium Refund Polic Death Benefits .from Aetna Life and Casualty Polic Policy ifs N2424243 SECORITIES : ,. • • . . 8,000 Shares' AMP Incorporated lybrtgage of Great American Realty. Incorporated, on real esCate'situated, R.D. ~~1 Box 406 Ridge Hill Road, Mechanicsburg, Pennsylvania, more fully des• cribed in Mortgage dated July •5, 197$. Recorded ii the Recorder of Deeds for Cumberland County, Mort• gaffe Book 645, Pale 5. Accrued Ynterest MISCELLANEOUS: 1973 Dodge Van - Appraised Value • 19b6 Cadillac Sedan- Appraised Value Trailer - Appraised Value Tools -- .Sales Value UNIT ESTIMATEp DEPARTMENT YALU1: .MARKET ~ VALUA710N YAt~U E ~ loF~~cia~. usF oNc $ 30.00 • 1,040..00 47b.00 zo,ooo.oo 892 X14 9,000.00 300,504.00 • 74,9b1.00 6,5b1.59 •850.00 100.00 • ~ 150.00 1,434.08 • ~ TOTAL ~ $ 415 , 998.91 (f additional .spflce is necessary, use $~i" x i 1" sheets. . .. REV 4'SR (~1•BOi' ~ SCHEpULE ~`lilr i~~ Coy„{~ONWEAT.TH OF PENNSYI.YANlA TRANSFERS ~ ;'~ .~~' ~ "~ pE PARTMEN7 0!+ REVENUE TRANSRER !N}{ERlTAkCE TAX ~'1 i ~ y RES1pEN7 DECEpENT . o L. Blair Pau es ~ ~-~ ESTATE F .., -----~ ""i- INSTRUCTIONS: • • Answer the quesfions on reverse•side, • if the answer to any of the ctuesti4ns on the reverse side is "Yes," provide a description of the property transferred per It fl ~l 11 « ~! Schedules A, B, or E, its estimated market value at Bate of death, dates of transfer, to whom transferred an •elationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to. the transferred property. EM .. ~ E5TlMATED DEpT..YALUATI0~ ~R . • • • DESCR1PT10N . • •. .. MARKcT YALUE ~QFFICIAL USF DIVL _ Trus~t• Agreement suly 3l, 1978, between L. Blair Paules and Jean Wolfe Paules, his wife, and Dauphin Deposit • • Bank• and Trust Company of• Harrisburg, Dauphin County, • •. Pennsylvania. •. ~ ~- • Real Estate Situate at 249 Ridge• fli11 Road, Mechanics- •, • burg, Pennsylvania. More fully described in Deed dated July 31, 1978. Recorded'in Recorder of Deeds for Cum- , Berland County, Deed Book A, Volume 28, Page 849. • ~ Appraised Value - $ 215, 000.. . ~ .~ TOTAL THIS PAGE L$ 215, 000.00 ~• ~` VY//M•/ V WM V COiV}MONtiNE~AI~TH OF PENNSYLVANIA BENEFICIARIES D>:pAHT~VIENT O>~ Rl;VGNUE TRANSFER INHERI7AN~E TAX RES1DkNT DEC>:DENT (Instructions on Reversa Side1 Esta-Ce of •z BENEf1CIARIES AND ADDRESSES - RELATlONSH!>' SURVIVED DECEDENT DATE OF BIRTH IN-TER~ST OF S~NRFICIAR' - - oa - Pro ert and Life / P van 7055 n • e Pa es Isiah Village -' Succeedin Life Tena ~ Mt. Allen Drive - :hanicsbur PA 17055 .et Paules Willies Dau titer ~ Yes - - 3 000. Be uest 0 Baldwin Street Su ceedin i e ena hanicsbur PA 17055 - nit United Methodist Church Yes 1 000. Be uest kin~ston~ Penns lvania 17072 500. Be uest hanicsbur PA 17055 - - .~ hin Deposit Bank and Trust Co. Residue above beneficiaries are iiving at this time except for the foilowing: NgME ~ DATE 0 F DEATH ~1MO~IW)>:~ii.T`~rl OF PENN'~YI.VANiA DEPART1v1ENT 0>• REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEt7ENT SC~iEDULE "E" ,;OINTLY ©WNED PROPERTY (lnstructivns on Reverse Side) :ate of L. Blair Paules . DESCROPTiD1'•J TOTAL • MARY.I=T VALUE P ~ R~ ~ VALUE OI~ DECEDENT'S INTEREST DEI'ARTNIENT VALU/~T10N (Off/clal Use~anlyl Household effects and furnishings ~ Appraised Value $ 4, 781.00 . The fo1-lowing assets registered in the names o • L. Blair Paules or Jean W. Paules:~ '. - Harris Savings Association• ~ •• • Savings Account $ 925.6b Accrued Interest 24.87• - Harris Savings Association Savings Certificate 10,570.79 Accrued Interest 391.95 Harris Savings Association • Savings Certificate 10,070.79 Accrued Interest ~ ~ 393.57 Harr~.s Savings Association Savings Certificate 5,808.12 ~ • Accrued Interest - 222.96 Harris Savings Association . Savings Certificate S,2b5.b8 Accrued Interest ~:UB - 79 - ~` Harris Savings Association Savings Certificate 2,089.02 Accrued Interest 82.83 Carlisle Building and Loan Association Savings Account 5,365.79 Accrued Interest 192.46 . Carlisle Building and Loan Association Savings Account b,051.16 . Accrued Interest 224.66 Cumberland Valley Savings and Loan Association • Savings Account ~ 1,068.04 Accrued Interest 29.27 Cumberland Valley Savings and Loan Association Savings Account 5,000.00 I TOTAL $ 58, 955.21 • TOTAL Tai tS l~AG E ~. OMNI.ONNi~A~TH OF PENNSYLVANJA 1 •~ DirPApTMENTOF RCVENUE SCf"~EQUE.E rr~rr ' ' ~ TRANSFER lNHEAJTANCB TAX JOINTLY tiWNED PROPERTY RJ:SIDENT DECl;DJsNT (lnstrucrlons on Reverse S1deJ ' state of L. Blair Paules P ~ TOTAL ~ VALUE OP DEPARTMENT ;M DESCRIPTI01`1 ~ N1l~-.RI:ET c T DECEDENT S VALlJATION ~, VALUE ~J~ T 1 NTE R EST • l~fficiel Use Dnly State Capital Savings Association .. ,~'~ . Savings Account $ 540.90 • Accrued Interest 14.57 • State Cap~.tal Savings. Association Savings Account ~ 19, 620.24 .' ' ~ ~ . Accrued Interest - ~ 724.20 • The following Assets. registered in the names • of L. Blair Paules and Jean W. Paules as _ tenants by the entirety: First Federal Savings and Loan .Association savings Account 408.30 - Accrued Earnings 1.48 • First Federal Savings and Loan Association Savings Account b,282.34 . Accrued Earnings 30.97 • First Federal Savings and Loan Association Savings Account ,. 1,086.47 Accrued Earnings 5.53 Mortgage of Fred M. Essis and Katrina F. Essis on real eJatate situated Silver Spring Township • more fully described in Mortgage dated Novem- ber 29, 1974. Recorded in the Recorder of Deed . for Cumberland County, Mortgage Boak 584, ' Page 63. 39,697.52 • TOTAL $ 68,412.52 TOTAt~ THiS i~AGE ~. `Z~+~,~ RE1~•ag'~'rt;X~+(3-soy SCHEpULE'~F~~ '~ '' CpIV1Ni0NWEAL7H OF PENNSYLVANIA DEPARTMENT OF REVENUE STATIrMENT 01= DEBTS '~ TRANSl=ER INf-lERf7ANCE TAX AND DEDUCTIONS ~ ~ '"'' RESip>rN1 DECCDENT ;state of y. Rt sir Eat,1a~ Date of Death b/2b~80 File No. WHEN CLAIMING THE FAMILY EXEMPTIQN, CQMPLETE THE F4LLOVIJING: ~Jairnant Jean W. Paules Relationship to Deceden# _Spouse ~ __,~____~,~ ~ r ~r....~.~r..r.r.wr~ . ~Jaimant's Address at time of Decedent's Death 24 Rid a Hi Road echanicsbur PA 17055 ITEM DATE NO. NAME Of= PAYEE ~ ~ REMARKS ~ AMOUNT Jul 7 Mar C. Lewis Re inter of Wills Probate of Will Letters Testamentar Short Certificates ~ ~ 107• e n C solidated Water Co. Slater service 3 21 80 to 6 20/80 28. • 15 Cumberland Law Journal Advertisin Estate/Proof of Publica- tion ~ ~ 18. 18 Pol clinic Medical Center Institutional Care 5/22/80 to 6/25/8 7$. Au 1 Penns lv nia Power and Li ht Electric service t:o 7/23/80 287. o ewe C m an 'Proof of Publication 61. w e ociates Professional service to 6 22/84 816. • Pro essional service to b 2b/80 8Q. A sisal of ersonal articles b0. o tatistics ~ Ten Death Certificates '~ 30. A sisal of 249 Rid a Hill Road 125. is Powe and Li ht Electric service to 8/22 80 311. 19 Mrs. L. B. Paules Reimbursement for'Thermador Oven Repair '~ ~9b. Oct. 1 Paul W. Rider Tax Collector Real Estate Tax 1,614. 7 a W. P ules Famil exem tion 2,000. neral Home Inc. Funeral a enses 2,844. Dec. 2b Keefer Wood Allen & Rahal Prepare Trust Agreement, Wills, Powe ~, •of Attorney and Miscellaneous expens s l 508. Le a1 services Mort a e satisf in _, ~ ment and recordin Deed ~ 578. T{7TAL ~ 9, 643. Hereby certify that to~the best of my knowledge and belief the foregoing is a just and true statement of debts funeral penses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes. SIGNATURE OF FlDUC[ARY DATE ' OFFICIAL USE ONE.Y BTS AND DEDUCTIONS ARE ALi.OWED JN THE SUM OF w~ AT % TAX RATE R E Vt4~5.5<~~~•. '~ 3.00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT ' SCHEDULE -.F., STATEMPNT OF DEBTS AND pE•DUCTIONS F FIDUCIAf1Y :state of J.. ~le.~.r P~tU e,~ Date of Death b/25/$n File No. UVHEN CLAIMING THE FAMILI/ EXEMPTION, COMPLETE THE FOLL0INING: ~la~mant Jean W. Paules Relationship to Decedent Spouse ~lalrnant's Address at time of Decedent's Death 249 Rid a Hill Road, Mechanicsburg, PA 17055 ITEM NO. DATE NAME OF PAYEE REMARKS ~ AMOUNT ~~ ewis & Bockius Le al services $ 1,457. o A1.len & Rahal Claim of L. B. Paules A ainst R. B. ' Keohane 525. RESERVE TO PAY THE FOLLOWING: Cost of filing 150. ' Dau hin Deposit Bank and Trust Executor's fee ~ 15,479. • Corn an William Wood Attorney's fee 7,500. TOTAL $ 25 ,112.9 tereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral penses and expenses of adrni is~rat'on subbmit#ed to th tate as edu ions f tn~ri~~>~c~~'~~~ar~~s~s. Blair Daup~Zn 1~eposiis Bank ancg rust Go. , ~xecutpc~r . Paules ~ ... B :BTS AND DEDUCTIONS AftE ALLOWED IN THE SUM 0s= ~ • .- AT %TAX RATE =,~ L st SiGNATUR OFFICIAL USE ONLY .~~. ~'• , ~~ a ~, r . _ _,. •~ H f i• DATE ti~ _., ~'DL'p~(R~~~lEN7 OF REVErlUE CA "^~f Moy 28, 1956, P.L. 1757, and Act of June 1 '9b1, +~,~1 •;yr~~,-'{ ,~ BUK[AU OF FIELD OPERA710NS P.L. 373, as amended} ~~. Application is hereby filed far the opprovai 1. Bureau File tj of an exemption from r ennsylvania Transfer inheritance Tax on the transfer of~t4e property 2• Date of Death June 251980 ____ described below: 3. Date of Approval ' • 4. Name of Gecedea t L • Blair Paules 5. 7hs Cgmmorrweaith's appraised value of the property for which an exemption i s claimed is ~ 1, 040.00 (Mote; 17here the properi~y is other than a specified amount of cash, the exemption cannot be approved until the value of the properly has been es#ablished by aippraisal by the Commonwealth, except in those cases where tits amount of•the gift • or b-quest represents a stated fractional or percentage portion of tf~e entire estate or the entire residue. In those cases enter such fractional or percentage amount above}. b. Check the manner in which the transfer vros effected and submit a copy of the document authorizing the transfer, unless such materio) has been previously filed. • • ~ • Yl1tL L~; DERD O; TRUST INDENTURE O; SURYIYORSHIP L?; OTHER O; (lf other, explain) 7. Correct [3usiness Name and Address of Charitable Organization receiving property: MAME _ Trinity United Methodist Church ADDRE55_ Newkin~ston, Pennsylvania ^ See listing on reverse side for additional charitable organizations covered. ' 8. (certify that the information contained herein is, to the best of my knowledge and belief, true and correct. Dauphip Deposit• Bank and Trust Company, Executor of the Estat • of L. Blair Paules Signature of Apps icant Addres3 AF Appl~IGant~ • 2~ ~ ?+~a:rket Street, ~I~ar-risbur•~, Pennsylvania 1.71,01 Officio{ Title gust Officer Date This form must be cot~pieted'in triplicate and a!i three copies delivered to the Register of Wilis for the County in•wi~ich the deoede;~t resided, or in which letters were issued for anon-resident decodent's estate. If the decedent was a nonresident of Pennsylvania and tatters were not issued by a Pennsylvania Register of Wilis, deliver al! three copies to the Director, Bureau of Field Operations, Penna. Department of Revenue, P.O, Box 2970, Harrisburg, Pa. 77705. 0o not write below this line . For Official Ilse Only 'PR~OY.Ep: For fine Secretary of Revenue (Signature of Register of 4'/ilis) REFERRED to Bureau Headquarters (initials of Register o•F IYills) (County) (date o•f Approve!} (County) (Date of Referral) MUST BE FtLEp IN TRtPLlCaTE Approved O - For Secretary of P.evenue Denied* O {Authorized Signature) {Ti tie) (Date of Action) * See reverse side for reasons SCHEDULE J COMMNHENRV ITAANCECTAXRETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Paules, Jean W. 21-09-0151 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY Do Not Ust T s (Words) ($$$) I • TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet II • NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See continuation schedule(s) attached 9,000.00 A AAA AA TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 (~F Ktv-~ 5uu ~uvtrt arltt I ~ ~,vv~.vv Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J me BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Jean W. Paules 01/30/2009 198-30-2025 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) (~~~) 1 Betty Irene Bixier Deceased Predeceased Decedent -date of death -1/3/99 2 Faye Kettering Niece Twenty percent of 506 East Park Street rest, residue and Elizabethtown, PA 17022 remainder 3 John Peck Other Twenty percent of 950 Cagney Lane #204 rest, residue and Newport Beach, CA 92663 remainder 4 Patricia W. Rhoads Niece Twenty percent of 125 Harter Street rest, residue and PO Box 292 remainder Marietta, PA 17547 5 Peggy W. Rosol Niece Twenty percent of 681 Eagle's View rest, residue and Lancaster, PA 17601 remainder 6 Shirley Wealand Niece Twenty percent of 28 N. Gay Street rest, residue and Marietta, PA 17547 remainder 7 Janet Paules Wiiliss Deceased Predeceased Decedent -date of death 3/28/08 1 SCHEDULE J-IIB CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued ESTATE OF (FILE NUMBER Paules, Jean W. _ 21-09-0151 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J-IIB (Rev. 6-98) LAST WILL AND TESTAMENT o~ JEAN W. PAULES z I, JEAN W. PAULES, of Upper Allen Township, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the TRIO CHAPTER, ORDER OF EASTERN STAR, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appropriate. $E_: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the MARGARET V. WATERMAN MEMORIAL COURT NO. 105, ORDER OF THE AMARANTH, of Mechanicsburg, Pennsylvania, to use for general purposes as they deem appro- priate. H~ IRD: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the ORDER OF THE WHITE SHRINE OF JERUSALEM, BETHANY SHRINE NO. 7, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate. O~URTH: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the OZEMB TEMPLE DAUGHTERS OF THE NILE, of Harrisburg, Pennsylvania, to use for general purposes as they deem appropriate. I~ FTH: I give and bequeath the sum of Five Thousand and No/100 ($5,000.00) Dollars to the TRINITY UNITED METHODIST CHURCH, of New Kingstown, Pennsylvania, to be used for general church purposes as they deem appropriate. LSIXTH: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment, said property including, but not necessarily being limited to, v the trust created under the Last Will and Testament of L. Blair Paules, my late husband, and any other trust that is maintained by Dauphin Deposit Bank and Trust Company of Harrisburg, Pennsyl- vania, and together with any insurance policies thereon, as follows: (A) One-seventh (1/7) thereof to my niece, BETTY IRENE BIXLER, of Box 119, R.D. #1, Marietta, Pennsylvania. (B) One-seventh (1/7) thereof to my niece, FAYE KETTERING, of 506 E. Park Street, Elizabethtown, Pennsylvania. (C) One-seventh (1/7) thereof to my niece, SHIRLEY WEALAND, of 134 E. Main Street, Mount Joy, Pennsylvania. (D) One-seventh (1/7) thereof to my step-brother, JOHN D. PECK, of 950 Cagney Lane No. 204, Newport Beach, California. (E) One-seventh (1/7) thereof to my niece, PEGGY ROSOL, of 3937 Daryl Drive, Landisville, Pennsylvania. (F) One-seventh (1/7) thereof to my niece, PATRICIA BROADS, of 125 Harter Street, Maytown, Pennsylvania. (G) One-seventh (1/7) thereof to my step-daughter, JANET PAULES WILLISS, of 1120 Baldwin Street, Mechanicsburg, Pennsylvania. SEVENTH: Should any of the individuals named in Clause SIXTH hereinabove predecease me, I direct that their share or shares under this, my Last Will and Testament, be divided equally among my surviving residuary beneficiaries as set forth in Clause SIXTH. I~ GHTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or 2 conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the lan or the law permits them to do so, and to exercise P any other rights which they may have under the plan, in whatever manner they consider advisable. c ICJ NTH: I direct that all inheritance, estate, trans- ~J~ fer, succession and death taxes, of any kind whatsoever, which 3 may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. H: I nominate and appoint~WARREN D. WILLISS, of 1120 Baldwin Street, Mechanicsburg, Pennsylvania, and JAMES D. BOGAR, Co-Executors of this, my Last Will and Testament. I direct that my Co-Executors, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~ day of -~~ , 1996. J W. PAULES Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will~and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address ter........, f. .- , 4 S~ o .~ ~~ ~ 3~0 ~ 3~~ '(~a1~°~