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HomeMy WebLinkAbout02-0197PETITION FOR PROBATE and GRANT OF LETTERS Estate of JOANNA W. LIPPERT also known as JOANNA L. LIPPERT No. , Deceased Social Security No. 211-12-3594 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ors in the last will &the above decedent, dated February 10, 1998 and codicil(s) dated 21-02-1~7 Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania in the named (state relevant circmnstanees, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland County, Pennsylvania, with h er last family or principal residence at 325 Wesley Drive, Mechanicsbur,q, Lower Allen Townshio. Cumberland County, Pennsylvania (list street, number and municipality) Decedent, then 77 years of age, died 2/12~02 at Carolyn Croxton $1ane Residence, Susquehanna Township, Dauphin County, Pennsylvania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim ora killing and was never ajudicated incompetent: N/A Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: Cumberland County, Pennsylvania $ 5O0,00O.O0 $ $ $ 700,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) fxI'ONATHAN DAVID LIPPERT / C MAR"~ANNETTE LII~PERT-COLEMAN 4413 SAYBROOK LANE HARRISBURG PA 17110 128 VERNA ROAD LEWlSBURG PA 17837 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND~ SS The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and Hl_y a_d.,~ter t~,,~tate .ac~gr~ Sworn to or affirmed and subscribed before me this 22nd day of ~February, 2002. // ~/ // Register 21-02-197 Estate of JOANNAW. LIPPERT, a/k/a JOANNA L. LIPPE~eceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW February 22, 2002 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 10, 1998, described therein be admitted to probate and filed of record as the last will of JOANNA W. LIPPERT, also known as JOANNA L. LIPPERT, deceased and Letters Testamentary are hereby granted to JONATHAN DAVID LIPPERT and MARY JEANNETTE LIPPERT-COLEMAN FEES Probate, Letters, Etc ........ $ 865.00 Short Certificates ( ) ...... $ 15.00 30.00 negation ............ $ JCP $ 5.00 COPSES 3.00 TOTAL $ 3 i~. GO Filed ....................... ~' f~ I~e/g~er of Wills/ ' _ 46715Michael H. Sholley~....~.__.~Esquire ~ ~ ATTORNEY (Sup. Ct. I.D. No.) / ~ 41 South Main Street / /' Middlebur,q PA 17~2 /' ADD. SS ~ 570/837-1771 PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8 0 2 9 3 4 5 ~~ FEB ] 5 2~2 Local Registrar (/ No. Date NAME OF DECEDENT (F,rst M~l~e. La~) .,. Joanna L. ~. 77 v,,. : ~ Dauphin ,,,. Accountant 325 Wesley Drive ,L Mechanicsburg, PA 17055 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH a VITAL RECORDS CERTIFICATE OF DEATH u~u,~ o~, ' ~ [' I' ~ ~ 3594 · bru y , 002 1' February 27 I,~ e~,,.~ Susquehanna ~.. Carolyn Croxton Slane Residence ~.~o~ .... ' J white ', - I,- ~ ~CE~NT EVER iN OECE~NT'S E~T~ I J ~ ~ BUS~ES~N~RY U.S. ~MED F~S? ~TU~ 17a.~ ~ . ' ' Lower Allen ,m.~ Cumberland ~ .a.~ · ' MOTHER'S NAME iF.st. M~t e. Masden SLe ~ama) ,L Albert Lewis Wentz re. Mary Ellza Weaver ~. aonathan D. L~ppert ~.6413 SaTbrook Lane, Harrisburg, PA 17110 ~ ~'~' al,,,. Z /[~0~ ,,.. Humanity Gifts Reglstry I,,,.Philadelphia, PA 19105 SS~H L~NSE~M~R J~E~D~E~ Parthemore FH & CS, Inc. ~a~. FS 012 849 L ,~.p.o. ~ox 431. New Cnmherland. PA 17070-0431 I~ ~* I ~" ~ ~ ~ I I I I I~- a .~~ al . I I~'~'~ ,. ~. I~. ~. I~. _ ' . __ I ~ ' I~' ///I/~1~. ...... ,"'~."~--,~.~.- .......... - ..................................................... a ~,,. [~l/~ I 'D~[c 'MEDICAL EXAMINER/CORONER nt~tn~'OIt the baeielll allled.°f examination., and/od' Investigation. in my opinion, death occu,red it the lime, date. and place, ....................... and due to Ihe cause(a) and [] 8 NORTH THIRD STREET F O. BOX $ I 2 LEWISBURG, F'A 17837 O512 LAST WILL AND TESTAMENT OF JOANNA W. LIPPERT a/k/a JOANNA L. LIPPERT I, JOANNA W. LIPPERT, also known as JOANNA L. LIPPERT, of 1900 Warren Stree' New Cumberland, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, and in accordance with my understanding of worthy Christian stewardship do make, publish, and declare this as for my Last Will and Testament, hereby revoking and making null and void any and all Will and Testaments, or writing in the nature thereof, by me at any time heretofore made. ITEM ONE: I direct that all my just debts and funeral expenses be paid out of my estate as soon as conveniently may be after my death. ITEM TWO: All items of personal or household use or ornament as I may own at my death (including automobiles), and all unexpired insurance thereon, I give as follow: 2.1 I give such items as is set forth in a separate memorandum, which I shall place with my Will, to the persons therein designated. 2.2 The residue of such items i give to such of my children as survive me, in shares of substantially equal value, provided that if any child of mine is then deceased and leaving issue then living, the share that would have been set apart for such then deceased child of mine if he or she were then living shall be set apart for his or her then living issue per stirpes. ITEM THREE: If my husband survives me, I give to my son, JONATHAN DAVID O' Joanna L. Lipp~r~ LAW OFFICES NORTH THIRD STREET P. O. BOX 512 LEWISBURG, PA 17837-0§12 LIPPERT, and my daughter, MARY JEANNETTE LIPPERT-COLEMAN, or the survivor, to hold IN TRUST as Fund A, such amount, if any, as when added to other property passing to my husband and qualifying for the Federal estate tax marital deduction in my estate and to any property paid directly to the Trustees and allocated by them to Fund A, will equal the excess of (i) the value of my gross estate as finally determined for such tax purposes, reduced by all deductions actually allowed other than the marital deduction, over (ii) the amount which, prior to the use of such credits will result in a Federal estate tax in my estate equal to the total of the available unified credit anc the credit for state death taxes (other than those imposed solely to obtain the credit under section 2011 of the Internal Revenue Code). (A) The Trustees shall invest and reinvest Fund A and shall distribute the net income (hereinafter called "Income") and principal as follows: (1) During the lifetime of my husband, the corporate Trustee shall pay the Incom~ quarter-annually to him or for his benefit. (2) Upon my husband's death, any accrued or undistributed Income shall be paid tc his estate, and the Trustees shall pay to his personal representative or directly to the taxing authority from principal such amount, if any, as said personal representative certifies as being the additional death taxes payable by reason of the inclusion of Fund A in my husband's estate for such tax purposes. The rest of the principal shall be added to Fund B hereinafter created, and shall be held or distributed as if I had died at that time. (B) The right of my husband to the Income shall not be subject to assignment, alienation pledge, attachment or claims of creditors. (C) Property distributed in kind in satisfaction of the amount to be held as Fund A shall b{ valued as of the date of distribution. There shall be excluded from Fund A any property or the proceeds of any property which does not qualify for the marital deduction. If my husband and I die ff Joanna W. Lip~eft · LAW OFFICES FETTER, KESSLER & PERSING 8 NORTH THIF~D STREET P O, BOX 512 LEWISBURG, PA 17B37-O512 under circumstances that there is no sufficient evidence that we have died otherwise than simultaneously, it shall be conclusively presumed for the purpose of this Article that my husband survived me. (D) If my husband disclaims his interest in any portion of Fund A, such portion shall be added to Fund B, and my husband shall have all the rights therein hereinafter set forth with the exception of any power of appointment. If my husband dies before accepting any benefits, his personal representative shall have fi~e right to disclaim his interest in all or a portion of Fund A. ITEM FOUR: All the residue of my estate I give to my son, JONATHAN DAVID LIPPERT, and my daughter, MARY JEANNETTE L2PERT-COLEMAN, or the survivor, to hold IN TRUST, to be known as Fund B, as in the manner set forth below: (A) The Trustees shall invest and reinvest Fund B and shall distribute the Income and principal as follows: (1) During the lifetime of my husband, WILLIAM J. LIPPERT, if he survives me, the Trustees shall pay the income quarter-annually to him or for his benefit. (2) Upon the death of my husband, or upon my death if he does not survive me, the balance of the Trust shall be distributed as follows: 2.1 Five per cent (5%) of the balance of the Trust I give to ALBRIGHT COLLEGE, Reading, Pennsylvania, for its endowment fund. 2.2 Four per cent (4%) of the balance of the Trust I give to the ALBRIGHT CARE FOUNDATION, formerly known as UNITED ME'DtODIST CONTINUING CARE FOUNDATION, said funds to be used for benevolent care at RIVERWOODS, formerly known as LEWlSBURG UNITED METHODIST HOMES, of 1 Maplewood Drive, Lewisburg, Pennsylvania. 2.3 Four per cent (4%) of the balance of the Trust I give to the CARE ~~Joanna~~ (SEAL) (SEAL) 3 ~' Joanna L. Lip'p~~ ' LAW OFFICES F O. BOX §12 LEWISBURG, PA 17837-o5 I 2 ASSURANCE ENDOWMENT FUND OF BETHANY VILLAGE OF WESLEY AFFILIATED SERVICES, INC., of 325 Wesley Drive, Mechanicsburg, Pennsylvania, 17055, to be used for benevolent care at BETHANY VILLAGE. 2.4 Four per cent (4%) of the balance of the Trust I give to NEIGHBOR- HOOD CENTER OF THE CENTRAL PENNSYLVANIA CONFERENCE OF THE UNITED METHODIST CHURCH, INC., 1801 North Third Street, Harrisburg, Pennsylvania, for its endowment fund. 2.5 Three per cent (3%) of the balance of the Trust I give to COMMUNITY UNITED METHODIST CHURCH, 16th and Bridge Streets, New Cumberland. Pennsylvania, for its endowment fund. (3) The balance of the Trust shall be divided into as many equal shares as I have children then living and deceased children with issue then living. The share of each livin child shall be distributed to him or her. The share of any deceased child shall be distributedi as is hereunder set forth in subparagraph (A)(4) below. (4) Upon the division into shares under this subparagraph (A)(4) in the case of~ child who is not then living, the principal of my said child's share shall be transferred ant delivered to his or her then living issue per stirpes or, if he or she has none, shall be added equally to the shares of my other children who are either then living or, if deceased, have issue then living and shall be held or distributed as if the latter shares were being set apart at that time; PROVIDED, however, that the share of any grandchild of mine under the age of twenty-one (21) years which is more than the amount which may be paid to the natural guardian of a minor shall be retained in a separate trust, as follows: (5) Until my said grandchild's twenty-first (21st) birthday, the Trustee may pay to my said grandchild or to the person having custody of him or her, without liability on the part of the Trustee to see to the application thereof, or may expend directly such sums from (SE L) fi' Joanna W. Lil~e~ ( LAW OFFICES 8 NORTH THIRD STREET P. O. BOX LEWISBURG, PA 17837-O5 I 2 income or principal as it deems advisable for his or her welfare, comfortable support and education, in view of other income of which it has knowledge, and shall add any excess income to principal and invest it as such. (6) Upon my said grandchild's twenty-first (21 st) birthday, the trust shall terminate and the principal shall be transferred and delivered to him or her free of trust. In the even' of his or her prior death, the principal, including any accrued or undistributed Income, shall be transferred and delivered to or for the benefit of such one or more persons, corporations or other organizations, including his or her estate and creditors, in such portions or amounts and subject to such trusts, terms and conditions as my said grandchild may appoint by specific references to this Article in his or her Will; any unappointed principal shall be transferred and delivered to my said grandchild's surviving children equally or, if he or she has none, to the then living issue per stirpes of his or her parent who was my child, the share of any other grandchild of mine under such age to be added to his or her separate trust hereunder. (7) Should one of my children have no issue living at his or her death or at the later death of the survivor of his or her children, any remaining unappointed portion of my said child's share shall be added equally to the shares of my other children who are either then living or, if deceased, have issue then living and shall be held or distributed as if the latter shares were being set apart at that time. (8) If I have no issue living at the death of the survivor of my husband, and me, and my children, any remaining unappointed principal shall be transferred and delivered to those persons who would have been entitled thereto if my husband and I had each owned one-half (1/2) thereof and we had both died at the time intestate, unmarried and domiciled in Pennsylvania. (9) During the minority of any beneficiaries to whom the Trustee is authorized or LAW OFFICES FETTER, KESSLER & PERSING 8 NORTH THIF~D STREET P O. BOX 512 LEWISBURG. PA 17B37-O512 benefit the principal producing such Income is continued in trust or to whom such principal is distributed under the terms hereof. (E) Corporate distributions received in shares of the distributing corporation shall be allocated to principal, regardless of the number of shares and however described or designated by the distributing corporation. ITEM FIVE: (A) The Trustees hereunder shall have the following powers, in addition to and not in limitation of those granted by law; to accept assets in kind in distribution from my estate; to collect proceeds of insurance on my life and to use such proceeds to purchase assets in kind or to sell the same and to invest and reinvest the proceeds and any other cash in any kind of property, real or personal, or part interest therein, located in the United States or abroad, and in the case of a corporate trustee, including interest-bearing accounts in or certificates issued by the banking department of the corporate Trustee and securities underwritten by syndicates of which the corporate Trustee, is a member but not purchased from the corporate Trustee, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force being waived; to hold income cash uninvested until the next regular payment date, without liability for interest thereon; in the sole discretion of the Trustee, to retain or to purchase policies of life insurance, to pay premiums thereon from income or principal and to exercise all rights of ownership thereover; to pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; to give options for sales, leases and exchanges; to borrow money; to compromise claims; to vote shares of corporate stock, in person or by proxy, in favor of or against management proposals; to carry securities in the name of a nominee, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass by delivery; and to make division or distribution hereunder either in cash or in kind and to allocate to different shares different bases for Federal income tax purposes, as the Trustee deems equitable. The Trustees are ( SEAL ) ~/ Joanna W. ~i~ - 7 ~L. Li'pp~~ (SEAL) LAW OVI=ICES 8 NORTH THIRD STREET P. O. BOX LEWISBURG, PA 17837-O~12 specifically authorized to accept in kind and to retain shares of a coporate trustee stock, with no dut~ on the part of the corporate Trustee to review the same for reinvestment purposes, but shall vot~,l such shares only as directed by the individual Trustee or, if there is none, by a competent adulf Income beneficiary of the trust in which said shares are held. (B) Notwithstanding the foregoing, the Trustees shall have no power in the possession oi which would disqualify Fund A for the purposes of the marital deduction under the Federal estate tax laws. Any property which is not included in my estate for administration purposes but which is paid directly to the Trustees and is not designated for a specific trust shall be divided between Fund A and Fund B in such shares as the Trustees see fit, except that sufficient amounts shall be allocated to Fund A to enable my estate to take advantage of the marital deduction under the Federal estate tax laws to the extent indicated; PROVIDED, however, that any portion of such property which is not part of my gross taxable estate shall be allocated to Fund B and shall not be used for the payment of death taxes or of administration expenses. (C) The Trustee may resign at any time, without stating cause, by petitioning a court of competent jurisdiction to designate and appoint a successor Trustee. In case of the merger or consolidation of a corporate Trustee, the resultant company shall become successor corporate Trustee hereunder without notice to any party. (D) The Trustee shall be entitled to receive annual compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be approved by a court of competent jurisdiction, and is authorized in its sole discretion to sell securities to the extent necessary to pay any portion of such compensation which is chargeable against principal. ITEM SIX: I appoint my son JONATHAN DAVID LIPPERT and my daughter, MARY JEANNETTE LIPPERT-COLEMAN, or the survivor, Executors of this my Will, giving to my a~. ' ~ W. Lip~~ (SEAL) 8 d" Joanna L. Lipp~"rPt LAW OF'FICES 8 NORTH THIRD STREET P. O. BOX 512 Executors the same powers as are hereinbefore given to my Trustees. In the event that neither m) daughter nor my son are able to qualify or serve as executors, I then appoint MELLON BANK, tc be the executor of this my Last Will. No bond shall be required of any fiduciary hereunder in any jurisdiction. No fiduciar~ hereunder shall have any liability for any mistake or error of judgment made in good faith. ITEM SEVEN: I realize that executors and trustees are given discretion by law to make various elections which affect the income and estate taxes payable by estates, trusts and beneficiaries, such as taking administration expenses as deductions for either estate or income tax purposes, selecting options for the payment of employee death benefits, electing to take qualified terminable interests as part of the marital deduction, selecting alternate valuation dates, postponing the payment of taxes, filing joint income tax or gift tax returns and redeeming corporate stock. The decisions made by my fiduciaries in any of these matters shall be binding upon, and not subject to question by, any affected persons; PROVIDED, however, that if a corporate fiduciary is serving, its decision shall also be binding upon any individual co-fiduciary. I rely upon my fiduciaries to take into consideration the total income and estate taxes payable by reason of their decisions including those payable by my survivors, and they are authorized in their discretion, but notl required, to make adjustments between income and principals as a result thereof. They are specifically authorized to file a joint income tax return with my husband for any period during which such a return is permitted, without requiring him to sign an indemnification agreement. ITEM EIGHT: My children are Mary Jeannette Lippert-Coleman of 128 Verna Road, Lewisburg, Pennsylvania, 17837, William Joseph Lippert, Jr., R.D.#1, Box 830, Hinesburg, Vermont, 05461, Timothy Andrew Lippert, P.O. Box 520, Wiscasset, Maine, 04578, and Jonathan David Lippert, 4413 Saybrook Lane, Harrisburg, Pennsylvania, 17110. ITEM NINE: In the event that neither my daughter, Mary Jeannette Lippert-Coleman, or my son, Jonathan David Lippert, are unable to qualify or serve or continue to serve as Trustees, I 6/ Joanna W. Lip~e~ 9 ~/ Joanna L. Lippc4[~' LAW OFFICES FETTER, KESSLER & PERSING El NORTH TH,RD STREET P. O. BOX 5 I 2 LEWISBURG, PA 17B37-O512 then appoint MELLON BANK, Cedar Cliff Branch, Camp Hill, Pennsylvania, to be the successor trustee. ITEM TEN: I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid from the principal of my residuary estate, and no person receiving or having a beneficial interest in any such property, whether under this Will or otherwise, shall at any time be required contribute to or refiznd any part thereof; PROVIDED, however, ihat this direction shall not apply to the taxes on any property included in my estate solely because of a power of appointment thereover which I possess but have not yet exercised or on any qualified terminable interest or to any generation-skipping transfer taxes. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of ~~ , 1998. (SEAL) (SEAL) Signed, sealed, published and declared by JOANNA W. LIPPERT, a/k/a JOANNA L. LIPPERT, the Testatrix above named, as and for her' Will in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses hereto. residing at residing at 10 LAW OFFICES FETTER, KESSLER & PERSINC 8 NORTH T:~IIRD STREET P. O. BOX 512 LEWISBURG, PA 17837-O512 COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF UNION ) ..... .W_.%JOANNA W. LIPPERT, a/k/a JOANNA L. LIPPERT, FREDERICK D. KESSLER ant ~v%-,'c,'~. ?( - ("'~'~,m~ ¢- , the Testatrix and witnesses, respectfully,'~Whose names are signed to the foregoing Will, being first duly sworn according to law, do depose and say that the Testatrix signed and executed the foregoing instrumenl as her Will, that she signed willingly, that she executed it as her free and voluntary act for the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses and that to the best of the knowledge of each of them the Testatrix was at time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~'dTest~at~ix~d~ Witness Subscribed, sworn to and acknowledged before me by JOANNA W. LIPPERT, a/k/a JOANNA L. LIPPERT, the testatrix, and subscribed and sworn to me by Frederick D. Kessler and ~.'<~Ao~-c. ~:--i...ii;..(~c~.~,,'h-- , witnesses, this day of ~'k-,c~,~.~ Notary Public 11 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: JOANNA W. LIPPERT, a/k/a ~IOANNA L. LIPPERT Date of' Death: 2/12/02 Will No,. Admin. No. 2002-00197 To the Register: ~ certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate or~/10/02 ' Name Address Jonathan David Lippert Mary Jeannette Lippert-Coleman 4413 Saybrook Lane Harrisbur.q 128 Verna Road Harrisbur.q Pa 17110 Pa 17837 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except; N/A Date: 5/15/02 Name: MICHAEL H. SHOLLEY. RI: Address: 41 SOl, TH MAIN STREET MIDDLEBURG PA 17842 Telephone(570) 837- 1771 Capacity: X Personal Representative Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 001170 SHOLLEY MICHAEL H 42 SOUTH MAIN STREET MIDDLEBURG, PA 17842 ........ fold ESTATE INFORMATION: SSN: 211-12-3594 FILE NUMBER: 2102-01 97 DECEDENT NAME: LIPPERT JOANNA W DATE OF PAYMENT: 05/13/2002 POSTMARK DATE: 05/1 0/2002 COUNTY: CUMBERLAND DATE! OF DEATH: 02/12/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $42,750.00 TOTAL AMOUNT PAID' $42,750.00 REMARKS: MICHAELH SHOLLEYESQUIRE SEAL CHECK# 114 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS COIvlMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O01819 SHOLLEY MICHAEL H 42 SOUTH MAIN STREET MIDDLEBURG, PA 17842 ........ fold ESTATE INFORMATION: SSN: 211-12-3594 FILE NUMBER: 2102-01 97 DECFDENT NAME: LIPPERT JOANNA W DATF OF PAYMENT: 11/07/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 02/1 2/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 92,546.92 TOTAL AMOUNT PAID' 92,546.92 REMARKS: JONATHAN D LIPPERT C/O MICHAEL H SHOLLEY SEAL CHECK# 118 INITIALS: DO RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS . SHOLLEY, ESQUIRE ~uth Main Street lleburg, PA 17842 3ounty Register of Wills High Street 17013 cumbe[~andl Hanove[ and Ca[~is~e, p/k ESTATE OF: LIPPERT, JOANNA W. IN THE COURT OF COMMON PLEAS OF THE 9TH JUDICIAL DISTRICT OF PENNSYLVANIA CUMBERLAND COUNTY ORPHANS COURT NO. 2002-197 AFFIDAVIT OF SERVICE Michael H. Sholley, Esquire, being duly sworn according to law, deposes and says that he mailed the Notice To Attorney General Of Charitable Interests in this matter by certified mail, return receipt requested to The Honorable Michael Fisher, Attorney General, which delivery is evidenced by the return receipt, dated November 25, 2002, attached hereto as Exhibit "A". MICHAEL ~SQUIRE I. D. No. 48715 41 South Main Street Middleburg, PA 17842 (570)837-1771 Sworn to and subscribed before, p~e this ,5-.~ day of ~ ,2002. Notary Pul~c · Complete item~'~7 2, and 3. Also complete item 4 if Restricted Delivery is desired. · Print your name and address on the reverse so that we can return the card to you. l.~Attach this card to the back of the mailpiece, r on the front if space permits. rticle Addressed to: ~.S'~re J~. I-I Agent ..~ddressee D. ~s d~iv~ add~ d~t~.~..~[ If YES, enter delive~ address below: ~ No ~ 3. Service Type { C ertified Mail Registered [] Insured Mail [] Express Mail [] Return Receipt for Merchandise [] C.O.D. 4. Restricted Delivery? (Extra Fee) [] Yes 2. Article Number (Transfer from service label) 7001 1140 0003 0703 1884 PS Form 3811, August 2001 Domestic Return Receipt 102595-02-M-1035 ,. ,? ¥ ! ! ·e COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002574 LIPPERT JONATHAN DAVID 4413 SAYBROOK LANE HARRISBURG, PA 17110 ........ fold ESTATE INFORMATION: SSN: 211-12-3594 FILE NUMBER: 2102-01 97 DECEDENT NAME: LIPPERT JOANNA W DATF OF PAYMENT: 05/1 9/2003 POSTMARK DATE: 04/28/2003 COUNTY: CUMBERLAND DATE: OF DEATH: 02/12/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $118.30 TOTAL AMOUNT PAID: $118.30 REMARKS: JONATHAN DAVID LIPPERT& MARY JEANNETTE-LIPPERT COLEMAN SEAL CHECK# 1 45 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVZS/ON DEPT. Z80601 HARRISBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE 1,AX $11-A1,EHEN1, OF ACCOUNt, ~!~ ' ESTATE OF DATE OF DEATH FILE NUHBER HZCHAEL H SHOLLEY ESO ACN HAIN ST HIDDLEBURG PA 178~Z : :_~ ] 06-09-2005 LZPPERT 02-12-2002 21 02-0197 CUHBERLAND 101 Amount Remitted REV-I$07 EX AFP CD'l-03) JOANNA HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF NILLS CUHI~ERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper port/on of this for. with your tax payment. CUT ALONG THIS LINE ~ RETAZN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~ 'rNHERZTANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF LIPPERT JOANNA N FILE NO. 21 02-0197 ACN 101 DATE 06-09-2005 THIS STATEMENT TS PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELON TS A SUMMARY OF THE pR'rNCZPAL TAX DUE, APPLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, TF APPLXCABLE, A PROJECTED INTEREST FxGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 04-28-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 47,662.12 PAYHENTS (TAX CREDITS): PAYHENT RECEIPT DATE NUHBER 05-10-2002 11-07-2002 04-28-2005 CD001170 CD001819 CD002574 DISCOUNT (+) I INTEREST/PEN PAID (-) 2,250.00 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT' AHOUNT PATD 42,750.00 2,546.92 118.$0 TOTAL TAX CREDIT 47,662.45 BALANCE OF TAX DUE .$1CR INTEREST AND PEN. .00 TOTAL DUE .S1CR YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Zf RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESXDENT DECEDENT make check ar money order payable to: COMMON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, mhich mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Zq-hour ensnaring service for forms ordering: 1-aOO-36Z-ZOSO~ services for taxpayers mith special hearing and / or speaking needs: 1-80g-fiqT-3OZO (TT only3. REPLY Tm: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Xndividua! Taxes, ATTN: Post Assessment Reviea Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is alloaed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 198Z wiZ1 bear interest at a rate which will vary fro. calendar year to calendar year with that rate announced by the PA Department of Revenue. Interest Daily Year Rate Factor The applicable interest rates for 198Z through ZOO3 ara: Xntarest Daily Xntarest Year Rate Factor Year Rate Daily Factor 198Z ZOZ .0005~8 1987 92 .O00Z~7 1999 7Z .00019Z 1985 1SI .000¢38 1988-1991 llZ .000301 ZOO0 aZ .000219 198q 11Z .000301 199Z 9Z .OOOgq7 ZOO1 9Z .O00Zq7 1985 13Z .000356 1993-199~ 7Z .00019Z 2002 6Z .000164 1986 102 .000274 1995-1998 92 .OOOZq7 2003 5Z .000137 --Xntarast is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill rafXect an interest calculation to fifteen (IS) days beyond the date of the assessment. Xf payment is made after the interest computation date sheen on the Notice, additional interest must be caXculatad. BUR~.~U OF ZNDZVTDUAL TAXES ., */NHERITANCE TAX DIVISION '~ DEPT. :)80601 X%.. HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorde ~.C;~ice of Regis[er of Wills 'O3 HAY-2 41:54 MICHAEL H SHOLLEY ESQ ql S MATH ST Clerk-C. ~" ~'"m MIDDLEBUR$ PA ~).~:~.SOi~ ~ '~ .... c~ i~:~ ~'0., ~A DATE 0q-28-2005 ESTATE OF LIPPERT DATE OF DEATH 02-12-2002 FILE NUMBER 21 02-0197 COUNTY CUMBERLAND ACN 101 Amount Remitted REV-I~? EX AFP (01-05) JOANNA MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARL[SLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LIPPERT JOANNA WFILE NO. 21 02-0197 ACN 101 DATE 0~-28-2003 TAX RETURN NAS: ( } ACCEPTED AS FILED ( X} CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON.' ORIGINAL RETURN 1. Real Estate (Schedule A} (1) 2, Stocks end Bonds (Schedule B) (2) $. Closely Held Stock/Partnershlp Interest (Schedule C) ($) ~. Mortgages/Notes Receivable (Schedule D) (~) 5. Cash/Bank Deposits/MAsc. Personal Property (Schedule E) ($) 6. Jointly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liab111tles/Liens (Schedule I) (10) 11. Total Deduct ions 12. Net Value of Tax Return 732~700.00 570;99q.50 .00 16z8q5.30 93zq05.23 lz535.90 1qZz977.75 (B) 8q,930.q3 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 15. lq. NOTE: 1,557,q58.68 q7,5q6.9Z 115.20 3.02 118.22 ~F TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. TOTAL DUE 1S REFLECTED AS A "CREDIT" (CA), YOU MAY BE DUE REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ASSESSMENT OF TAX: 15. Amount of Line lq et Spousal rate (15) . O0 X 16. Amount of L/ne Zq 'l:axable et LinaaZ/CZass A rata (16) 1,055,062.36 X 17. Amount of Line lq at Sibllng rata (17) 1,5:55.90 x 18. Aeount of LAne lq taxable at Collateral/Class B ra~a (18) .00 X 19. Princlpal Tax Due TAX CREDZTS: PAYMENT I RECE/P1 DTSCOUNT I+) DATE I NUMBER 'rNTEREST/PEN PATD (-) AMOUNT PAID 05-10-2002 CD001170 2,250. O0 q2,750. O0 ].1-07-2002 CD001819 . O0 2..5q6.92 INTEREST IS CHARGED THROUGH 05-13-200:5 TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE IF PATD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. O0 = .00 Oq5 = q7,q77.81 12 = 18q.$1 15 = .00 (1~)= q7,662.12 Charitable/governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (15) qO2,q33.:51 Nat Value of Estate SubSect to Tax (lq) 1,056,598.26 Z'l' an assessment was issued previously, lines 1~, lS and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. 13~q96.68 (11) 98.~27.11 (12) 1,q59,031.57 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND [CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or be~ore December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any astata for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful CIass S (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act; Act 25 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REG/STER OF HILLS; AGENT A refund of a tax credit, which mas not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of NiIIs, any of the 23 Revenue District Offices; or by calling the specie! 24-hour ansaering service for forms ordering= 1-800-362-ZOSO~ services foF taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance; or disalloaance of deductions; or assessment of t~x (including discount or interest} as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021; Harrisburg; PA 17128-1021; OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue; Bureau of Individual Taxes; ATTN: Post Assessment Revise Unit, Dept. 280601; Harrisburg; PA 17128-0601 Phone [717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three [5) calendar months after the decadent's death; a five percent (SX) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18j 1996; the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the data of death; to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1; 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yaa.~ Rate Factor 1982 Z07- . 000S48 1987 97. . 000247 1999 72 . 000192 1983 167. .000438 1988-1991 117. .000301 ZOOD 82 .000219 1984 117. .000301 1992 92 .000247 2001 92 .000247 1985 132 .000356 199:5-1994 72 . 000192 ZOOZ 62 .000164 1986 102 .000274 1995-1998 97. , 000247 2005 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [15) days beyond the date of the assessment. If payment is made after the interest computation data ShOM~ O~ the Notice; additional interest must be calculated. REV-la?0 EX (6-88~' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 Joanna W. Lippert INHERITANCE TAX EXPLANATION OF CHANGES DECEDENT'S NAME REVIEWED BY FILE NUMBER ACN Bill Lyons 101 EXPLANATION OF CHANGES This account is fully taxable. 2101-0197 SCHEDULE F ITEM NO. ROW Page 1 ? :?- BUREAU OF ZND'rVZDUAL TAXES I'NHER'rTAHCE TAX DTVI'STON DEPT. Z8060! HARRISBURG., PA 171Z8-0601 LINDA J LUNDBERG PNC BANK NA PO BOX $08 CAHP HILL COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT Recoraed Office of Registe: ? Wills '03 HRY-2 All.'54 DATE Oq-Zl-ZO0$ ESTATE OF EIFFE DATE OF DEATH 03-02-2002 FILE NUMBER 210Z-OZq8 COUNTY CUMBERLAND ACN 101 PA ~§1~eriand Co., PA, Amoun~ Remitted REV-lSD7 EX AFP (01-D5) VERENA B HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To /nsure proper cred/~ ~o your account, submi~ the upper pore/on of ~hLs fore wi~h your tax payment. CUT ALONG TH'rS LINE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) #NM INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF EIFFE VERENA B FZLE NO. 21 OZ-OZq8 ACN 101 DATE Oq-Z1-ZO03 THIS STATEMENT ZS PROVZDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELO# ZSA SUMMARY OF THE PRZNCZPAL TAX DUE.. APPLZCATZON OF ALL PAYMENTS., THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 03-31-2003 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 1,500.00 05-31-ZOOZ 11-26-2002 CDOO1Zq6 CD001883 .00 28,500.00 3,qZ3.6q ZF PAID AFTER THIS DATE, SEE REVERSE S/DE FOR CALCULATZON OF ADDZTZONAL INTEREST. ZF TOTAL DUE 15 LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), TOTAL TAX CREDIT 33,q23.6q BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCT'rONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CA): A refund of e tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or frae the Department's Z4-hour answering service for fores ordering: 1-800-361-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5010 (TT only). REPLY TO: Questions regarding errors contained an this notice should be addressed to: PA Department of Ravenuej Bureau of Individual Taxesj ATTN: Post Assessment Review Unit, Dept. 18060I, Harrisburg, PA 17118-0601~ phone (717) 787-650S. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacsdent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 1982 will bear interest at a rata which will vary from calendar year to caIendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005q8 1987 91 .O00Zq7 1999 7Z .000191 1983 16Z .0004~8 1988-1991 llZ .000501 ZOO0 8Z .OOOZ19 1984 XIZ .000~01 1992 91 .000247 ZOOl 91 .000247 1985 13Z ,000356 1993-1994 72 .000192 2002 6Z .000164 1986 ZOZ .000274 1995-1998 91 .000247 2005 51 .0001~7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen [15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on tho Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 LEONARD TZNTNER BOSWELL ETAL PO BOX 7ql HBG CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOHANCE OR D/SALLOHANCE OF DEDUCT/ONS AND ASSESSNENT OF TAX Recorce~ Office of DATE Register of Wills ESTATE OF DATE OF DEATH FILE NUNBER '03 HAY-2 ~1 "~SCOUNTY ACN ~-'F~ Court PA 171~eriand Co., PA 0q-28-200:5 CHAPNAN 0:5-16-2002 21 02-0~06 CUNBERLAND 101 Aeoun'~ Reel't'l:ed RE¥-1547 EX AFP CE1-05) GEORGE E HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGTSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I70I:5 CUT ALONG THIS L/NE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF CHAPMAN GEORGE E FILE NO. 21 02-0~06 ACN 101 DATE 0~-28-200:5 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) $. Closely Held S~ock/Par~nership /n~eres~ (Schedule C) (S) ~. Nor~geges/No~es Receivable (Schedule D) S. Cash/Bank DeposL~s/Nisc. Personal Proper~y (Schedule E) ($) 6. Jo/n~ly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXENPTIONS: 9. Funeral Expenses/Adc. Cos~s/N/sc. Expenses (Schedule H) (9) 10. Deb~s/Nor~gage L/ab/li~ies/Liens (Schedule I) (10) 11. To,al Deduc~/ons 12. Ne~ Value of Tax Re~urn 15. lq. Char/~able/Governmen~al Bequests; Non-elec*ed 9115 Trusts (Schedule J) Ne~ Value of Es*e~e Subjec~ ~o Tax lq~522. O0 256~876.~6 259~600.01 (8) 20,666.79 .00 NOTE: To /nsure proper .00 credL~ ~o your account, .00 subei~ ~he upper por~Lon .00 of ~his fore wi~h your ~ax payment. NOTE: 5:50,998. q7 DISCOUNT /NTEREST/PEN PAID (-) IF PA/D AFTER DATE /ND/CATED, SEE REVERSE FOR CALCULATION OF ADD/TIONAL INTEREST. (15) 510,:531.68 x O0 = .00 (16) .00 x Oq5 = .00 (17) . O0 x 12 = . O0 (18), .00 x 15 = .00 (19)= . O0 ANOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ASSESSNENT OF TAX: 1.6. Aeoun't of L/ne 1~ e~ Spousal ra~e 16. Amoun~ of LJ. ne 1~ 'l:axeble a'l: L/neal/Cless A ra'~e 17. Amoun~ of Line lq a~ S/bltng re~e 18. Amoun~ of L/ne lq 'taxable a't Collateral/Class B ra~e 19. Pr/ncipal Tax Due TAX CREDITS: PAYHENT J RECETpI DATE NUMBER .00 .00 .00 .00 ( XF TOTAL DUE XS LESS THAN $1, NO PAYHENT IS REQUIRED. /F TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR TNSTRUCTZONS.) If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 w111 reflect ~igures that include the total of ALL returns assessed to date. .00 (11) 21} .6&~ .79 (12) 510,:5:51.68 (13) . O0 (lq.) 510, :5:51.68 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possess[on or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonmealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the tawful Class B (collatoral) rate on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Rills, any of the 15 Revenue District Offices, or by calling the special Z4-hour ans#ering service for forms ordering: 1-800-561-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-4~7-5020 [TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aJthin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-150I) for an explanation of administratively correctable errors. If any tax duo is paid mithin three (5) calendar months after the decedont's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (613 percent par annum caZculated at a daily rate of .O0016q. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary free calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The appllcable interest rates for 1982 through 2005 are: Daily Interest Daily Interest Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 2OZ .000548 1987 9Z .OOOZq7 1999 71 .O00igZ 1985 161 .000q58 1988-1991 llZ .000~01 2000 82 .000219 1984 llZ .000501 1992 91 .000247 ZOO1 92 .O00Zq7 1985 152 .000~56 1995-199~ 71 .000192 ZOOZ 62 .00016~ 1986 102 .00027~ 1995-1998 9Z .0002~7 2005 5Z .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. TNDTVZDUAL TAXES BUREAU OF INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 RONALD S KEARNS SHITH ETAL 80~ WAYNE AVE CHAHBERSBURG CONHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTTCE OF /NHERTTANCE TAX APPRAZSEHENT, ALLOHANCE OR DTSALLOWANCE OF DEDUCT/ONS AND ASSESSHENT OF TAX ...... DATE Register o~ Wills ESTATE OF DATE OF DEATH _EZLE NUHBER q~3 PLAY-2 gJl~;~10uN'rY ACN Gferk-. ::'-,*s Court PA 17Z0~tmberiand Co., PA 0~-28-2005 BLANCHARD O~-05-ZOOZ 210Z-O~5Z CUHBERLAND 101 DOROTHY H Aeoun~ Remitted I HAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LiNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTXCE OF XNHER~TANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF BLANCHARD DOROTHY H FiLE NO. 21 02-0~52 ACH 101 DATE 0~-28-Z005 TAX RETURN WAS: (X} ACCEPTED AS F/LED ( ) CHANGED RE$~¥ATXON CONCERNING FUTURE iNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (SchoduZo A) (1) 2. Stocks and Bonds (Schedule B) $. Closely Held Stock/Partnership Interest (Schedule C) ($) ~. Hortgagas/Notos Receivable (Schedule D) $. Cash/Bank Daposits/Hisc. Personal Property (SchoduZo E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensos/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Dobts/Hortgaga Liabilities/Liens (Schedule T) (10) 11. Total Deductions 12. Nat Value of Tax Return 15. 14. 135z000.00 .00 .00 .00 Z0~597.15 5z925.65 1~255z595.76 (8) Charitablo/Govornmonta! Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estato Subject to Tax 52,152.26 NOTE: To insure proper credit ~o your account, submit the upper portion of ~his form with your tax payment. 1,59q.,716.5q 01-05-2005 CD001575 CD002012 TF PAID AFTER DATE TNDTCATED, SEE REVERSE FOR CALCULATTON OF ADDITTONAL TNTEREST. 07-05-2002 ASSESSHENT OF TAX: 15. Amount of Line lq at Spousal rate 16. Amount of L/nm 14 taxabXe at Lineal/Class A ra~o (16) 17. Amount of Line 14 at SibXing rate (17) 18. Amount of Line lq ~axable a~ Collateral/Class B rata (18) 19. Principal Tax Duo TAX CREDZTS: PAYfl~NT DATE RECEXPT NUMBER D/~COUNT XNTEREST/PEN PATD (-) ~,515.79 .00 . O0 X O0 = . O0 1,055,117.08 X 0~5= ~6,~90.27 · O0 X 12 = . O0 508,179.~2 X 15 = ~6,226.91 (zg)= 92,717.18 AMOUNT PAiD 82,000.00 6,~01.59 reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDXT BALANCE OF TAX DUE XNTEREST AND PEN. TOTAL DUE 92,717.18 .00 .00 .00 ( XF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS RE;IUTRED. ZF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTTONS.) NOTE: Z~ an assessment was issued previously, 11nas 1~, 15 and/or 16, 17, 18 and 19 will 617.78 (zz) 52.77fl.0~ (za) 1,5~1,9q. 6.50 (z$) 650. O0 (1~) 1,5~1,296.50 RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATZYE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December IZ, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the tawfuI Ciasa B (collateral) rate on any such futura interest. To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of N[lls printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications ara available at the Office of the Register of #ills, any of the Z$ Revenue District Offices, or by calling the special Z4-hour answering service for fores ordering: 1-800-561-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as sheen an this Notice must ob[act eithin sixty (60) days of receipt of this Not[ce by: --written protest to the PA Department of Revenue, Board of AppeaIs, Dept. 181021, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev[aw Unit, Dept. ZB0601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Res[dent Decedent" (REV-ISOl} for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the decadent's death, a five percent (51) discount of the tax paid is elloeed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the data of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 .000247 1999 77. .000192 1983 XSZ .00045B 1988-1991 llX .000501 ZOO0 81 .000219 1984 111 .0005D1 1991 91 .000247 Z001 91 .000247 1985 I~Z .000556 1995-1994 71 .000192 2002 62 .000164 1986 107. .000274 1995-1998 91 .000247 2005 51 .000157 --Xnterast is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELZN{IUENT X DAZLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF *rNDZVZDUAL TAXES TNHERI'TANCE TAX DZVTSTDN DEPT. Z80601 HARRISBURg,, PA 171ZB-0601 RONALD S KEARNS SMITH ETAL 80q NAYNE AVE CHAMBERSBURG CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN Reco~ed-,O~co, of DATE Re~fsta~ ~ ~!~ ESTATE OF DATE OF DEATH FZLE NUHBER MAY -2 ~1 ~4COUNTY ACN 0q-28-2005 BLANCHARD 0~-05-2002 21 02-0~52 CUMBERLAND 201 REV-q83 EX AFP CD1-03) DOROTHY M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your *ex payment. CUT ALONG THIS LINE ~* RETAIN LONER PORTION FOR YOUR FILES REV-~83 EX AFP (01-03) ~- NOTICE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ESTATE OF BLANCHARD DOROTHY M FILE N0.21 02-OqSZ ACN 201 DATE 0q-28-2005 ESTATE TAX DETERMZNATZON 1. Credgt For State Death Taxes as Ver/f/ed 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 5. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding D1scount and/or q. Total Inheritance Tax Assessed 88~q01.$9 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: 88~q01.$9 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 (/F TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQUIRED ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Sect[on 91qO). Detach the top portion of this Not[ce and submit with your payment to the Register of Rills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS~ AGENT. A refund of a tax credit may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications arm available at the Off[ce of the Register of Wills, any of the 23 Revenue District Off[cas or frae the Department's Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers ~ith special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied aith the assessment of tax as shown on this notice may object ~ithin sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171IS-lOg1, --electing to have the matter determined at audit of the personal representative, OR --appeal to tho Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months free the date of death. For dates of death prior to 10-5-91, Pennsylvania Estate Tax based an the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which w[11 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Yea.~.r Rate Factor Yaa.~r Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .OO019Z 1983 16Z .000438 1988-1991 11Z .000301 ZOO0 8Z .000219 2001 9Z .000247 1984 111 .000301 1992 92 .000247 1985 132 .000356 1993-1994 72 .000192 2002 62 .000164 1986 ZOZ .000274 1995-1998 9Z .000247 2003 52 .000137 --Interest is calculated as follo~s: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES TNHERTTANCE TAX DZVZSTON DEPT. 280601 HARRISBURG, PA 17128-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO~/ANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ReCOrOadQf~iC~o ...:, Of DATE ney,s~er of Wills ESTATE OF DATE OF DEATH __FILE NUNBER -2 R1 - COUNTY CHARLES E SHIELDS III ACN 6 CLOUSER RD HECHANICSBURG 0q-28-200:5 FERTENBAUGH 06-11-2002 21 02-0576 CUNBERLAND 101 · ~.~k--~'i::~i!:~5~ ~OU~ Amount Remitted PA ~/u , ~"~m~ertand Co., PA RE¥-15,~7 EX AFP (01-05) W00DROW W HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAZSENENT~ ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF FERTENBAUGH WOODROW WFZLE NO. 21 02-0576 ACN 101 DATE 0q-28-200:5 TAX RETURN gAS: (X} ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNING FUTURE ZN~A~EST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) ~. Stocks and Bonds (Schedule B) (2) 3. CZosoly Hold Stock/Partnership Interest (Schedule C) (3) ~. Mortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits~Misc. Parsonal Property (Schedule E) (~) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schodulo G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Costs/MLsc. Expenses (Schadula H) (9) 10. Debts/Hortgago Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 15. 1~. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Na~ Valua of Estate Sub~act to Tax ~Zq9.6q .00 :5q1718. :56 .00 .00 NOTE: To insure proper cred/t to your account, submit tho upper por~1on ,00 of this form with your tax payaant. .00 (8) 12,8q6.:57 NOTE: :58,968.00 lq. II (11) (12) 26,107 (13) . O0 (1~) 26,107. I-i: an assessment ~as lssued previously, 11nes 14, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amount of L/ne lq at Spousal rate (15) 16. Amount of LLne lq taxable at LinaaZ/Class A rata (16) 17. Amount of LAne lq at S~bling rata (17) 18. Amount of Lina lq taxable at Collateral/Class B rata (18) 19. Principal Tax Duo DISCOUNT INTEREST/PEN PAZD (-) .00 RECEIPI NUMBER 18 and 19 AMOUNT PAID 1,17q.83 1F PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .6q .6q ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR INSTRUCTIONS.) CD002295 TAX CREDITS: PAYMENT DATE 03-15-2003 · 00 x 00 = .00 26,107.ql X 0qS= 1,17q.8:5 · 00 x 12 = ,00 · O0 x 15 = . O0 (19)= 1,17q.83 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession ar enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B Ccollataral) rata on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGZSTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of gills, any of the 13 Revenue District Offices, or by calling the special Z~-haur answering service for forms ordering: 1-800-361-Z080; services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-30Z0 (TT only)o Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 1810Z1, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 171Z8-0601 Phone (717) 767-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid wlthin three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. The ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine [9) months and one (1) day from the date of death, to the date of payment. Taxes mhich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary fram calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19BT through Z003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 201 .OOOS~8 1987 91 .0001~7 1999 71 .000191 1983 161 .000q38 1988-1991 lIT .000301 2000 8Z .000119 198q 11Z .000301 1991 9Z .goozq7 ZOO1 91 .0002q7 1985 132 .000356 X993-199~ 72 .O0019Z ZOOT 61 .00016q 1986 101 .00027~ 1995-1998 91 .0002q7 2003 5Z .000137 --Interest is calculated as fallows: INTEREST = BALANCE OF TAX UNPAZD X NUIJBER OF DAYS DELINQUENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF TNDZVIDUAL TAXES INHERITANCE TAX DTVISTON DEPT. Z80601 HARRISBURg, PA 171ZS-O6D1 DEBRA K WALLET D K WALLET LAW OFFICES 2q N SZND ST CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX flecoroedOffice O~ATE Register of Wil~$ESTATE OF DATE OF DEATH O~-ZS-ZO0$ COLLANBINE 06-17-2002 21 02-060~ CUMBERLAND 101 ACN ~o., PA PA 17011 REV-IS~7 EX AFP C01-05) ROSEHARY Amount Rem i'l'*ad HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:3 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF COLLANBTNE ROSEMARY FILE NO. 21 02-060~ ACN 101 DATE 0~-28-2005 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERS; APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. (2) s. ($) .00 r+. (q) . O0 s. (s) ~z367.~1 6. (6) .00 7. (7) .00 8. Stocks and Bonds (Schedule B) Closely Held Stock~Partnership Interest (Schedule C) Mortgages/Notes Receivable (Schedule D) Cash/Bank Daposits/Nisc. Personal Property (Schedule E) Jointly Owned Property (Schedule F) Transfers (Schedule G) Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule Z) 11. Total Deduct ions 12. Nat Value of Tax Return 15. lq. (9) (10) CharitabZe/governmantal Bequests; Non-elected 9113 Trusts (Schedule J) Nat Value of Estate Subject to Tax :30/000.00 .00 (8) 9,200.95 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. NOTE: ASSESSMENT OF TAX: $~,:367.~1 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZTZONAL ZNTEREST. rAX CREDITS: PAYFIENT DATE 0:3-1~-200:3 · O0 X O0 = . O0 25,1q8.91 X Oq5= 1,1:31.70 · 00 X 1Z = .00 · O0 X 15 = . O0 (19)= 1,131.70 RECEIPI NUMBER CD002296 DISCOUNT INTEREST/PEN PAID (-) .00 ANOUNT PAID 1,1:31.70 TOTAL TAX CREDIT I 1,1:31.70 BALANCE OF TAX DUEI .00 ZNTEREST AND PEN. J .00 TOTAL DUE I .00 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND· SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 15. Amount of Line lq at Spousal rata (15) 16. Amount of Line 1~ taxable at Lineal/Class A rata (16). 17. Amount of Line lq at Sibling rate (17) 18. Amount of Line lq taxable at Collateral~Class B rata (18). 19. Principal Tax Due Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 w111 reflect flgures that include the total of ALL returns assessed to date. 17·55 (11) 9.218.50 (1:') 25,1q8.91 (13) . O0 (z,q.) 25,1~8.91 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates cf decadents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for 1ifa or for years, the Coaeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such futura interest. To fulfill the requlrements of Section glqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS) AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvanla Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special gq-hour answering service for forms ordering: 1-800-36Z-gOSO; services for taxpayers with special hearing end / or speaking needs: 1-SOO-4q7-30ZO iTT onLy). Any party ]n interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (603 days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSIOZ1, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. g80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-650S. Sas page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allowed. The lex tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1) 198g bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1987 97. .000gq7 1999 77. . O0019g 1983 167. .000438 1988-1991 117. .000301 gO00 87. .000219 1984 117. ,000501 199Z 97. .000Z47 ZOOl 97. . O00gq7 1985 137. .000356 1993-199q 77. .000192 ZOO2 67. .00016q 1986 107. . O00ZTq 1995-1998 97. ,0002q7 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~,,, BJREAU"~F TNDZVZDUAL TAXES TNHERTTANCE TAX DTVTSZON DEPT. 180601 HARRISBURG, PA 17118-0601 DALE F SHUGHART STE ZO$ $5 E HIGH ST CARLISLE COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recoraed C ,,_.e of Regis:ret of Witls DATE ESTATE OF DATE OF DEATH ~ ~IAY -2 All .-c~LE NUHBER '"C'bUNTY ACN C;~rK~ ~;: :'; '.'!S Cumberland CO., PA PA 17015 REV-15~7 EX &FP (01-03) 05-05-2005 LEBO 07-05-Z001 Z10Z-06Zq CUMBERLAND 101 Aeoun~ Rem/~ad DAVID C HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF gILLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP [01-03} NOTICE OF INHERITANCE TAX APPRAZSEHENT~ ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF LEBO DAVID CFZLE NO. 11 OZ-06Zq ACN 101 DATE 05-05-2005 TAX RETURN NAS: [ } ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~a (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) :5. Closely Held S~ock/Par~nershlp Tn~eres~ (Schedule C) (:5) (*. Mor)cgagas/No:kas Receivable (Schedule D) (q) S. Cash/Bank Deposit(s/Misc. Personal Propar~y (SchaduZa E) ($) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa~:s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Costs~Misc. Expenses (Schedule H) (9) 10. Dab~s/Mor~gaga Liabill)clas/Lians (Schedule T) (10) 11. Total Deduct/ohs 12. Na~ Value of Tax Re~urn 1~$~7/000.00 21z021.79 205~182.$$ 108zqZ7.71 59~827.07 2Rz678.85 112~878.22 (8) 188,528.39 NOTE: To insure proper crad{~ ~o your account, submi~ ~ha upper portion of ~h~s fora w~h your ~ax payment. Z,q0q,015.95 1:5. lq. NOTE: q2~O1.6q (Zl) 2~D.8~0.0~ (12) 2,175,185.92 Chari~abZe/Govarnean~al Bequests; Non-elected 911:5 Trusts (Schedule J) (15) Na~ Value of Es~a~a Sub.iac~ ~o Tax (lq) if an assessment ~as issued previously, lines lq, 15 and/or 16, 17, .00 2,175,185.82 Z,599.59 (15) 1,017,81q.qq x O0 = .00 (16) 1,155,$71.q9 X Oq5 = 51,991.72 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 51,991.72 AMOUNT PAID 51,250.00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TAX CREDITS: PAYMENT / RECETPT DATE NUMBER 10-05-2002 CD001686 18 and 19 will TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 5q,8q9.59 Z,857.87CR .00 Z,857.87CR ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE REFUND. SEE REVERSE STDE OF THTS FORM FOR ZNSTRUCT/ONS.) DISCOUNT INTEREST/PEN PAID (-) ASSESSHENT OF TAX: 1.6. Amoun'l: of L/ne lq a~ SpousaZ ra~e 16. Aeoun'l~ of L/ne lq ~axabla a* Lineal/Class A re~e 17. Amoun'~ of L/ne lq at Stbl/ng ra~e lB. Amount of L/ne lfi taxable at Collateral/Class B rate 19. Principal Tax Due reflect figures that include the total of ALL returns assessed to date. RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years; tho Cameoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collatara1) rate on any such futura interest. To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit; ehich was not requested on the Tax Return; may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers eith special hearing and ! or speaking needs: 1-800-447-30~0 (TT only). Any party in interest not satisfied with the appraisement, allowance; or disallowance of deductions, or assesseant of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of this Notice by: --eritten protest to the PA Department of Revenue, Board of Appeals; Dept. 2810Zi, Harrisburg, PA 1712B-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes; ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calender months after the decedent's death; e five percent (SI) discount of the tax paid is alloeed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 1S, 1996, the first day after the end of tho tax amnesty period. This non-participation penaLty is appealabLe in the saee manner and in the the saee time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes ahich became delinquent before January l, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 1982 will bear interest at a rate which mill vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Rate Factor Year Rate Factor Year Rata Factor 198Z lOX .000548 1983 I6Z .0004S8 1984 11Z .000301 1985 13Z .000356 1986 IOZ .000274 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID 1987 9Z .0002fi7 1999 7Z .00019Z 1988-1991 IZZ .000301 ZOO0 8Z .000219 1992 9Z .O00Z~7 2001 9Z .000247 1993-1994 7Z .00019Z ZOOZ 62 .000164 1995-1996 9Z .000Z47 2003 5Z .000137 X NUNBER OF DAYS DELZNGIUENT X DAZLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of tho assessment. If payment is made after the interest computation date shown on the Notice; additional interest must ba calculated. REV-1470 EX (6-88)  INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Lebo, David C. 2102-0624 P, EVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES H Vario C-4, $, 7, 10-15, 17-21, 25-29, 33-35, 37-42, 44-49, 50, $4, 55, 63-66, 70, 73-77 these items are not allowable deductions as they are fiduciary expenses and cannot be claimed on the us inheritance tax return. I Vario Items 2-12, 16, 18,19, 20, 22, 23 and 24 are not allowable deductions as they are fiduciary us expenses and cannot be claimed on the inheritance tax return. ROW Page 1 BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 2&0601 HARRISBURG, PA 17128-0601 COHMONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT TRICIA NAYLOR J OSZUSTOWICZ LAW OFC lOq S HANOVER ST CARLISLE Wili~ ESTATE OF DATE OF DEATH FTLE NUMBER '03 ~J~¥-2 ~]]:~COUNTY ACN Pa 17015 ' Oq-lq-200$ HUGHES 06-15-2002 21 02-0691 CUMBERLAND 101 Amoun~ Remitted REV-i[07 EX AFP COl-OS) JEAN C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submit ~he upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS *~( REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF HUGHES JEAN C FILE NO. 21 02-0691 ACN 101 DATE THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHO#N BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTMENT: 05-$1-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 39,475.25 PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 1,975.76 09-12-2002 05-26-2005 CD001612 REFUND .00 38,600.00 1,098.51- ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT- (CR), TOTAL TAX CREDIT 39,475.25 .00 BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR TNSTRUCTZONS. ) PAYMENT: Detach the top portion of this Notice and submit Nith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, Nhich Nas not requested an the Tax Return, may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Mills, any of the Z3 Revenue District Offices or from the Department's Zq-hour ensnaring service for forms ordering: 1-&OO-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-BOO-qq7-$OZO iTT only). REPLY TO: Ouestions regarding errors contained on this notice should ba addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment RavieN Unit, Dept. lB0601, Harrisburg, PA 17128-0601, phone (717) 7B7-650S. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15X tax amnesty non-participation penalty is computed on tho total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning uith first day of delinquency, ar nine Eg) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of slx E6Z) percent per annum calculated at a daily rate of .00016fi. All taxes which became delinquent on and after January 1, 1962 will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate Daily Factor 1999 7Z .000192 198Z 20Z .O005~B 1987 9Z .O00Z~7 1983 16Z .000438 1988-1991 11Z .00050! 2000 81 .000219 198q 11Z .000301 199Z 9Z ,OOOZq7 ZOO1 9~ .0002q7 1985 I3Z .000356 199~-199q 7Z .O00Zez ZOOZ 6Z .O0016q 1986 102 .O00Z71 1995-1998 9Z .O00Zi7 ZOOS 51 .000157 --Interest is calculated as foX1o~s: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Nill reflect an interest calculation to fifteen liS) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DZVTS/ON DEPT. Z8060! HARRISBURG, PA 171Z8-0601 CHARLES E SHIELDS III 6 CLOUSER RD HECHANICSBURG COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX Recoraed. Office~...~,, of DATE n~u,s~.er of Wills ESTATE OF DATE OF DEATH F'rLE NUNBER '03 HAY-2 A11:55COUNTY ACN t~[ 'nl~eria~d (Jo., PA 06-28-2005 PACKER 08-01-2002 21 02-073Z CUHBERLAND 101 Amount ReeAtted REV-lS4? EX &FP (01-0S) ENHA E HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRATSEHENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF PACKER ENHA E FILE NO. 21 02-0732 ACN 101 DATE 06-28-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REV£kSE APPRAISED VALUE OF RETURN BASED ON: 1. Reel Estate (Schedule A) 2. $. $. 6. 7. 8. ORIGINAL RETURN (1) Stocks end Bonds (Schedule B) (2) Closely Held Stock/Partnership /nterest [Schedule C) ($) Nortgages/No~es Receivable (Schedule D) (~) Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5) Jointly Owned Property (Schedule F) (6) Transfers (Schedule G) (7) Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Adc. Cos~:s/Nis¢. Expenses (Schedule H) 10. Debts/Nor~gage Liebilities/LAens (Schedule Z) 11. Tote1 Deduct/ohs 12. Net Value of Tax Return 15. 1~. (9) (10) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax .O0 20,,880.96 .00 .00 816.67 "i.O / 506.37 .00 (8) 3,319.00 NOTE: To insure proper credAt to your account, submit the upper portAon of thAs fora wAth your tax payment. 62,201.98 ASSESSHENT OF TAX: 15. Amount of L/ne 1~ a~ Spousal rate 16. Amount of LAne 1~ taxable a~ LAneal/Class A rate 17. Amount of Line 1~ at SAblAng rate 18. Aeoun* of LAne 1~ taxable at Collateral/Class B rate 19. PrAncipe! Tax Due TAX CREDITS: PAYNENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 03-21-2005 CD002326 .00 (zs) .00 x O0 = .00 (z6) 58,803.66 x 065= 2,666.16 (:1.7) . O0 X 12 = .00 (].8) .00 x 15 = .00 (].9)= 2,666. ].6 ANOUNT PAID 2,666.16 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE TOTAL TAX CREDIT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE 2,666.16.00.00.00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT ZS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) reflect f/gures that include the total of ALL returns assessed to date. Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 Nil1 79.3Z (1].) 3.398.3Z (12) 58,803.66 (].3) .00 (].4) 58,805.66 RESERVATION: PURPOSE OF NOTICE= PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 19az -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such futura interest. To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF NXLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special Iq-hour answering service for forms ordering: 1-BO0-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-4fiT-3OgO iTT only]. Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. g810Zl, Harrisburg, PA 171ZB-10ZI, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6S05. See page 5 of the booklet "Instructions For Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three IS) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with First day of delinquency, or nine (9) months and one (1) day From the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of six (6Z) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate mhich will vary from caZondar year to calendar year with that rate announced by tho PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .OOOSqB 1987 9Z .000247 1999 77. .OOOZgZ 1983 16Z .000438 1988-1991 llZ .000301 ZOO0 87. .OOOZ19 1984 llZ .000301 199Z 9Z . O00Zq7 ZOO1 9Z . OOOZq7 1985 137. .D00356 1993-1994 77. .000192 ZOOg 6Z .000164 1986 lOZ .000Z74 1995-1998 9Z .000Z47 2003 5Z .000137 --Interest is calculated as fallows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DATLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ¸,% / BUREAU OF I'..I'VTOUAL TAXES I'NHER'rTANCE TAX DTVI'SION DEPT. IR060! HARRISBURG, PA 17128-0601 CHARLES J DEHART III ESO CALDWELL & KEARNS 3631N FRONT ST HBG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recoraeu. Office of DATE Register of Wills ESTATE OF DATE OF DEATH FTLE NUMBER '03 HAY -2 Rll :5~OUNTY ACM PA zTzz~edand Co., PA I RE¥-1~47 EX AFP (gl-NS) Oq-ZB-Z00$ BROOKS 06-17-2002 21 02-0769 CUMBERLAND 101 JEAN W MAKE CHECK PAYABLE AND REMTT PAYMENT TO: REGTSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG TH/S LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BROOKS JEAN WFZLE NO. 21 02-0769 ACM 101 DATE 0q-28-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Es~:a'ta (Schedule A) 2. $. q,. 5. 6. 7. 8. ORIGINAL RETURN (1) S~ocks and Bonds (Schedule B) (2) Closely Held S~ock/Par~nership Zn~ares~ (Schedule C) (3) Mortgages/No,as Receivable (Schedule D) (~) Cash/Bank Daposi~s/Hisc. Personal Propar~y (Schedule E) ($) Jointly O~nad Propar~y (Schedule F) (6) Transfers (Schedule G) (7) To,al AssaYs APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Cos~:s/Mis¢. Expanses (Schedule HI 10. Dab,s/Mortgage Liabilities/Liens (Schedule Z) 11. To*al Daduc*tions 12. Na"~ Value of Tax Ra~urn 15. lq. (9) (10) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Na~ Value of Es~a~a Sub~ac~ to Tax q~590.00 .00 11z871.89 3z121.30 .00 .00 NOTE: To insure proper cradi~ ~o your account, sub. i~ ~ha upper portion .00 of ~his form wi~h your ~ax payaan~. (8) 9,879.61 NOTE: 19,583.19 ZO .27 (11) 9 (12} 9,683.31 (15) .00 (].r,) 9,683.31 Zf an assessment ~as issued previously, 1/nes 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of Line lq a~ Spousal ra~a (15) . O0 X O0 : 16. Amoun~ of Line lq ~axabla a~ Lineal/Class A ra~a (16) 9,683.31 X Oq5 = 17. Aaoun~ of Line lq a~ Sibling ra~a (17) .00 X 12 = 18. Aaoun~ of Lina lq ~axabla a~ Colla:tara1/Class B ra~a (18) . O0 X 15 : 19. Principal Tax Due (19)= TAX CREDITS: PAY~ENT DATE 03-19-2003 DISCOUNT (+) INTEREST/PEN PAID (-) .00 AMOUNT PAID q35.75 RECEIPT NUMBER 18 and 19 w111 q35.75 .00 .00 q35.75 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE q35.75 .00 .12 .12 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR 1NSTRUCTZONS.) ZF PAID AFTER DATE /NDZCATED, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL /MTEREST. CD002516 .O0 RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or far years, the Coaeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at tho Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling tho special Z4-hour ansaering service for forms ordering: 1-800-362-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-&00-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloeanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --eXaction to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discount of the tax paid is allowed. The XBZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent par annum calculated at a daily rate of .000164. A11 taxes ~hich became delinquent on and after January 1, 1982 will bear interest at · rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 1982 through 2003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .000192 1983 162 .0004~8 1988-1991 llZ .000301 ZOO0 8X .000219 1984 llX .000301 1992 9Z .000247 2001 9Z .000247 1985 132 .000356 199S-1994 72 .000192 ZOOZ 6Z .000164 1986 IOZ .000274 1995-1998 92 .000247 2005 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVXSION DEPT. 280601 HARRISBURG, PA 171ZB-0601 EDWARD L SCHORPP HARTSON ETAL 10 E HIGH ST CARLISLE COHNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF DETERHZNATZON AND ASSESSNENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN Recoroed.©ffic¢ of DATE eg~s~,~r of Wills ESTATE OF DATE OF DEATH FILE NUHBER ~ ~AY -2 ~1 54 COUNTY ACN ~l~k-~' ~s PA 17~berland Co., PA 05-05-2005 CAROTHERS 06-25-2002 210Z-O8q9 CUNBERLAND 201 Amoun* Remi~ed REV-485 EX AFP (01-05) CHARLES C HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credi~ ~:o your acooun~, subeL~ ~:he upper por~Lon of ~his for. wi~h your ~ex payment. CUT ALONG THIS LTNE ~ RETATN LOWER PORTTON FOR YOUR FILES REV-483 EX AFP (01-03) ~# NOTICE OF DETERHZNATZON AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ## ESTATE OF CAROTHERS CHARLES C FILE N0.21 02-08q9 ACN 201 DATE 05-05-200:5 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) :5. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) ~. Total Inheritance Tax Assessed 15,5~3.15 5. PennsylYania Estate Tax Due .00 TAX CREDITS: 13~5~$.15 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUEI XNTEREST AND PEN. TOTAL DUE . O0 (IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTZONS: ADHZN- ISTRATZVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit mith your payment to the Register of Mills printed on the reverse side. -- Make check or money order payable to: REGISTER OF RILLS, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Mills, any of the 23 Revenue District Offices or free the Department's Zq-hour ansaarin9 service for forms ordering: 1-800-361-Z050; services for taxpayers aith special hearing and / or speaking needs: 1-&OO-4fi7-30ZO iTT only). Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 186601, Harrisburg, PA 17118-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This nan-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z003 are: Interest Daily Interest Daily Interest Daily Yea~ Rate Factor Yea~ Rate Factor Yea~ Rate Factor 1982 ZOZ .O00Sq8 1987 91 .0002q7 1999 71 .000192 1983 16Z .O00q3& 1988-1991 llZ .000301 ZOO0 8Z .000219 198~ 111 .000301 1992 9Z .O00Zq7 2001 92 .0002q7 1985 13Z .000356 1993-199q 7Z .000191 ZOOZ 6Z .O0016q 1986 IOZ .O00Z7fi 1995-1998 9Z .O00Zq7 2003 51 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES TNHER/TANCE TAX D/VZSTON DEPT. 180601 HARRISBURG, PA 17118-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT] ALLO#ANCE OR DZSALLOHANCE OF DEDUCTZONS AND ASSESSHENT OF TAX EDHUND G HYERS JOHNSON ETAL PO BOX 109 LEHOYNE Recoroed-Office OPATE Register of Wills ESTATE OF DATE OF DEATH FTLE NUNBER '0~ ~tAY-2 A]I.*~UNTY ACN Clerk-O';: ?,r-~',~, Court PA z7o~:5~,tJmbedand Co., PA 04-28-200:5 STINEFELT 08-04-2002 21 02-0861 CUNBERLAND 101 Aeoun~ Remi4:'l'ed REV~IS47 EX AFP (01-03) ANNA E HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THIS L]:NE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-Z547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF STINEFELT ANNA E FILE NO. 21 02-0861 ACN 101 DATE 04-28-200:5 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. ReaZ Es~a*e (Schedule A) (1) .00 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Par~narship Zn~arss~ (Schedule C) (3) (*. Nor~gagss/No~ss Receivable (Schedule D) ((*) .00 5. Cash/Bank Daposi~s/Hisc. Personal Propsr~y (Schedule E) ($) 819.67 6. Joln~ly Owned Propar~y (Schedule F) (6) 462.50 7. Transfers (Schedule G) (7) 110.85 8. To,al Assa~s (8) APPROVED DEDUCTIONS AND EXENPTZONS: 1,018.70 9. Funeral Expsnsas/Adm. Cos~s/Nisc. Expenses (Schedule H) (9) 10. Dab~s/Nor~gags Liabilities/Liens (Schedule Z) (10) 65;887.14 11. To,al Deductions (11) 12. Na~ Value of Tax Ra~urn (12) 1;304.65 .00 NOTE: To insure proper cradi~ ~o your account, subs1* ~he upper portion of ~his fora wi~h your ~ax payaen~. 2,697.65 64,208.19- 13. NOTE: Charitable/Governmental Bequests; Non-elected 9113 Trus*s (Schedule J) (13) Ne~ Value of Es~:a~e Subject: ~o Tax (1(,) zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 64,208.19- ASSESSHENT OF TAX: 15. Amoun~ of Line 14 a~ Spousal ra~s 16. Amount: of Line 1(* ~exable a~ Lineal/Class A ra~o 17. Amoun~ of L/ne 1(~ a* Sibllng ra*a 18. Aeoun~: of L/ne 1(* ~axabla a~ Collateral/Class B ra~s 19. Principal Tax Due TAX CREDITS: PAYHENT RECEIPT DATE NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) 18 and 19 w111 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT XS REI~UZRED. ZF TOTAL DUE TS REFLECTED AS A "CRED]:T" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS.) ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZTZONAL ZNTEREST. AHOUNT PA/D (15) .00 x O0 = .00 (16) .00 x Oq5= .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= . O0 RESERVATION: Estates of decedents dying on or before December IZ, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Comecnaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (coltaterel) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special Z4-hour ansaering service for forms ordering: 1-800-361-1050; services for taxpayers ~ith special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object mithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 1712B-1021, OR --election to have the matter determined at audit of the account cf the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviem Unit, Dept. Z80601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-iSG1) for an explanation of administratively correctable errors. If any tax due is paid mithin three (3) calendar months after the decadant's death, a five percent (SI) discount of the tax paid is allo~ed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of tho tax amnesty period. This non-participation penalty is appealable in the same manner and in the tho same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes mhich became delinquent before January 1, 19aZ bear interest at the rate of six (61) percent par annum calculated at a daily rate of .000164. AIl taxes mhich became delinquent on and after January 1, 1982 mill bear interest at a rate ahich ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOOS ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yma.~r Rate Factor 1982 lOX .O00S4B 1987 92 .000247 1999 71 .O0019Z ZOO0 82 .000219 1983 161 .000438 1988-1991 IZZ .000301 1984 111 .000301 1991 91 .000247 2001 91 .000247 1985 151 .000556 1995-1994 7Z .000192 ZOOZ 61 .000164 1986 101 .000174 1995-1998 91 .000147 Z003 51 .000137 --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent alii reflect an interest calculation to fifteen (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF ZNDZVZDUAL TAXES TNHER/TANCE TAX DTVXSXON DEPT. 280601 HARRXSBURG, PA 17128-0601 PETER J RESSLER ESQ HETTE ETAL PO BOX 5950 HBG COHNONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE PA 17110 NOTICE OF INHERXTANCE TAX APPRA/SENENT, ALLONANCE OR D/SALLO#ANCE OF DEDUCTZONS AND ASSESSNENT OF TAX Recor?d Office of Regisi:er of Wi~TE ESTATE OF DATE OF DEATH '0.~ ~I~{¥ -2 A]I~7~I~ NUNBER COURTY ACN Court ~t~mberfand ~., PA 04-28-2005 NALBANDZAN 07-12-2002 21 02-0877 CUHBERLAND 101 Amount Rem'i t tad REV-L;~i? EX &FP (D1-03) JACOB S HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 1701:3 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF NALBAND:LAN JACOB S FZLE NO. 21 02-0877 ACN 101 DATE 04-28-2005 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnersh/p Znterest (Schedule C) ($) q. Nortgages/Notes Rece/vabZe (Schedule D) 5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) ($) 6. Jo/ntly O~nad Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. TotaZ Asse~s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Nisc. Expanses (Schedule H) (9) 10. Dabts/Nortgage Lisbilltles/L/ens (Schedule Z) (10) 11. Total Deduct/ons 12. Nat Value of Tax Return 433.00 .00 NOTE: To insure proper .00 credit to your account, .00 subm/t the upper port/on .00 of this form ~ith your ~ex payment. .O0 .00 (8) 9,782.00 13. 1~. NOTE: 433.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADD/TZONAL /NTEREST. (15) .00 x O0 = .00 (26) .00 x 045= .00 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= . O0 ANOUNT PAZD TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ASSESSHENT OF TAX: 1.6. Amount of L/ne 1~ at Spousal rata 16. Amount of LLne lq taxable at Lineal/Class A rata 17. Amount of L/ne lq at Sibl/ng rata 18. Amount of L~na 1~ taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDXTS: PAYMENT RECEZPT DISCOUNT DATE NUNBER INTEREST/PEN PAZD (-) .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS RE~UZRED. I ZF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THTS FORH FOR TNSTRUCTZONS.) ChsritmbXe/governeental Bmquests; Non-eXacted 9113 Trusts (Schedule J} (13) . O0 Nat Value of Estate Sub~ect '~o Tax (1~) 40,397. O0- Zf an assessBent ~as lssued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 ~111 reflect figures that include the total of ALL returns assessed to date. $1~047.00 (11) ~o.82q.on (12) 40,$97.00- RESERVATION: Estates of decedents dying on or before December 12, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such future interest, PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS= DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act g$ of 2000. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at tho Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown an this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOgl, Harrisburg, PA 171Z8-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. Z8060l, Harrisburg, PA 17liB-0601 Phone (7173 787-650S. See page S of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the totat of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (93 months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 198Z ~i11 bear interest at a rate ~hich a111 vary from calendar year to calendar year wlth that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor IgBz ZOZ .0005q8 1987 9Z .OOOZq? 1999 7Z .OO019Z 1983 162 .000438 1988-1991 112 .000301 2000 8Z .O00Z19 2001 9Z .O00Zq7 1984 llZ .000301 199Z 9Z .O00Zq7 1985 13Z .000356 1993-1994 7Z .00019Z gOOZ 62 .000164 1986 lOX .000Z74 1995-1998 92 .000Z47 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. BUREAU OF INDZVZDUAL TAXES ZNHERITANCE TAX DIVZS/ON DEPT. 280601 HARRZSBURG, PA 17128-0601 JANES K JONES ESQ J K JONES LAW OFFICE 7 IRVINE ROW CARLISLE COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCT/ONS AND ASSESSHENT OF TAX Recoroed Office of DATE RegisteF oi Wills ESTATE OF DATE OF DEATH FZLE NUHBER '03 MAY-2 A115~OUNTY ACH PA 17o1~,urnbertand Co., PA Oq-Z8-Z00$ THOHAS 05-05-2002 21 02-0891 CUHBERLAND 101 Amount REV-1Gd7 EX AFP (01-03) HERREL B HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUH~ERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03) NOT/CE OF ZNHERZTANCE TAX APPRAZSEHENT~ ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF THOHAS HERREL ]~ FZLE NO. 11 02-0891 ACN 101 DATE 0q-28-2003 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( } CHANGED RESERVATZON CONCERNZNO FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Zntarest (Schedule C) ($) ~. Nortgages/Notas Receivable (Schedule D) (~) 5. Cash/Bank Deposits/Nisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expanses/Adm. Costs/Nisc. Expenses (Schedule H) (9) 10. Debts/Nortgaga Liabilltles/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Re~urn 6~373.q6 lq. O0 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this fora with your tax payment. .00 (8) 5,7q6.50 13. lq. NOTE 6,387.q6 6ql .q7 (11) & .387.97 (1;) .51- Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Sub~ect to Tax (lq) Zf an assessaent was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amount of L/ne lq at Spousal rata 16. Aeount of Line 1~ taxable at Lineal/Class A rata 17. Amount of Line 1~ at Sibling rata (17) 18. Amount of Line lq taxable at Collateral/Class B rata (18). 19. Princlpal Tax Due .00 .00 AMOUNT PAZD ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. RECEZP1 NUMBER · O0 x O0 = . O0 · 00 x OqS= .00 · O0 x 12 = . O0 · O0 x 15 = . O0 (19)= . O0 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE .0O .00 .00 .00 ]~F TOTAL DUE 'rs LESS THAN $1,, NO PAYNENT 'rS RE~U'rRED. TF TOTAL DUE ZS REFLECTED AS A "CRED'rT" (CR}~ YOU NAY BE DUE REFUND. SEE REVERSE S'rDE OF TH'rS FORM FOR 'rNSTRUCTIONS. ) DZSCOUNT ZNTEREST/PEN PAZD (-) TAX CREDZTS: PAYII~NT DATE 18 and 19 will RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADH/N- ISTRATIYE CORRECTIONS: DISCOUNT= PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coemon#ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check er money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13IS). Applications ere available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z~-hour ansaering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue) Board of Appeals, Dept. zeloz1) Harrisburg) PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sase manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the dele of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 1982 will beer interest at a rate which Hill very from calendar year to calendar year with that rate announced by the PA Depar~ent of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 1982 ZOZ .0005q8 1987 92 .0D02~7 1999 77. .000192 1985 16Z .000q38 1988-1991 llZ .OOO3Ol 2000 8Z .000219 198¢ 112 .000301 199Z 97. . O00Zq7 ZOO1 92 .0002q7 1985 152 .000356 1993-199q 72 .000192 ZOOZ 62 .00016q 1986 lOZ .00027~ 1995-1998 92 .O00Z~? 2003 52 .000137 --Interest is calculated es follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If paymmnt is made after the interest computation date sheen on the Notice, additional interest must be calculated. BUREAU OF ZNDZV/DUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COHNONWEALTH OF PENNSYLVANIA BEPARTNENT OF REVENUE BRIDGET H WHITLEY KEEFER ETAL 210 WALNUT ST HaG NOT'rCE OF TNHERZTANCE TAX APPRAISEMENT., ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorc,~d Office of BATE Register of Wills ESTATE OF BATE OF BEATH ..~FZ L E NUNBER '03 MY-2 All ""COUNTY ACN Cterk-,O: ,,; :-~'s Court j PA 1711~l'tmbedand CO., PA I 0q-28-2005 CURL 10-12-2002 21 02-09q8 CUNBERLAND 101 RE¥-1547 EX AFP [01-23) HARY L Amount Remitted I HAKE CHECK PAYABLE ANB RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THIS LZNE ~ RETAIN LOWER PORTION FOR YOUR RECORBS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF BEBUCTZONS AND ASSESSNENT OF TAX ESTATE OF CURL HARY L FILE NO. 21 02-09q8 ACN 101 BATE 0q-28-2005 TAX RETURN NAS: [ X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNZNG FUTURE INTEREST - SEE REVERSE APPRAZSEB VALUE OF RETURN BASEB ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnarsh/p Interest (Schedule C) ($) q. Nortgagas/Notas Rece/vable (Schedule D) 5. Cash/Bank Deposits/N/sc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Costs/N/sc. Expenses (Schedule H) (9) 10. Dabts/Nortgaga L/ab/1/t/as/Liens (Schedule Z) (10) 11. Tote1 DeductLons 12. Net Value of Tax Return 15. Char/table/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax 5~5z000.00 .00 .00 .00 .00 .00 52~791.52 (8) .00 .00 (11) (12) (13) NOTE: x~ an assess,ant Nas lssued previously, 11nes 1~, 15 and/or 16, reflect flgures that lnclude the total of ALL returns assessed to date. NOTE: To /nsure proper crad/t to your account, submlt the upper port/on of th/s fora wlth your tax payment. ASSESSHENT OF TAX: 15. Amount of L/ne Xq mt Spousal ra~a 16. Aeount of L/ne lq taxable at L/heal/Class A rata 17. Aeount of L/ne lq at S/bl/ng rata 18. Aeount of L/ne lq taxable at Collateral/Class B rate 19. Pr/nc/pal Tax Due tAX CREBZTS: PAYMENT RECETpT DATE NUMBER DISCOUNT INTEREST/PEN PAID (-) 597,791.52 .§fl 597,791.52 .00 $97,791.52 17, 18 and 19 will ZF PAXD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX BUG INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS RE~UXRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) AHOUNT PATD (15) 597,791.52 x O0 = .00 (16) .00 x Oq5= .00 (17) .00 X 12 = . O0 (18) .00 X 15 = .00 (19)= . O0 RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUHD (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coemoneaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, mhich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-B00-362-Z050; services for taxpayers #ith special hearing and / or speaking needs: 1-800-~47-3020 (TT only). Any party in interest not satisfied with the appraisement) allowance, or disallomance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner end in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rata of six (62) percent par annum calculated at a daily rate of .000164. 211 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which ~iII vary from calendar year to calendar year ~ith that rate announced by the PA Dapartsent of Revenue. The applicable interest rates for 1982 through 2003 arm: lnterast Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 202 . O005r+B 1987 97. . 0002~,7 1999 72 . 000192 1983 162 · 000~,38 1988-1991 117. .000301 2000 82 .000219 198a, 112 . 000301 1992 92 . 0002~7 2001 92 · O002~,7 1985 132 .000356 1993-199~ 72 .000192 ZOOZ 62 .000164 1986 102 . O00ZTq 1995-1998 97. .000247 2003 52 .0001:57 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation data sho~n on the Notice, additional interest must be calculated. BUREAu OF ZNDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG,, PA 17118-0601 PATRICIA R BROWN 10 g POHFRET ST CARLISLE COHHONWEALTH OF PENNSYLVAN'rA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorded~-Offi~-a of~A .......... ' ~ ESTATE OF DATE OF DEATH ~[LE NUHBER ~1 ._C~UNTY 04-28-2005 FRY 11-10-2002 21 02-1048 CUHBERLAND REV-15~I7 EX AFP [01-03) PEARL V ACN 101 MAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FRY PEARL V FILE NO. 21 02-1048 ACN 101 DATE 04-28-2005 TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIEl'HAL RETURN 1. Rmal Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Hold Stock/Partnmrship /ntarmst (Schedule C) (:5) 4. Mortgages/Notes Receivable (Schedule D) (4) .6. Cash/Bank Dmposlts/Nisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTXONS AND EXEMPTIONS: 9. Funeral Expensms/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 12~149.74 .00 .00 NOTE: To insure propmr .00 credit to your account, .00 submit the upper port/on .00 of th~s form with your tax payment. .00 (8) 9,959.82 1:5. 14. NOTE: 1Z,Z49 92,611.72 (11) 102.552.~4 (12) 90,502.80- Charitable/governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5) Nat Value of Estate Sub,~oct to Tax (14) Zf an assessment Nas issuecl previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rata 16. Amount of Line 14 taxable at Lineal/Class A rata 17. Amount of Line 14 mt Sibling rate 18. Amount of L~nm 14 taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYMENT RECEZPT DZSCOUNT (*) DATE NUHBER TNTEREST/PEN PATD (-) TF PATD AFTER DATE TNDTCATED, SEE REVERSE FOR CALCULATTON OF ADDIT/ONAL TNTEREST. 90,502.80- 18 and 19 Nlll .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REGUTRED. TF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR 'rNSTRUCTTONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE AHOUNT PATD (15) .00 X O0 = .00 (16) .00 X 045= .00 (17) .00 x 12 = .00 (18} .00 x 15 = .00 (19)= . O0 RESERVATION: Estates of decedents dying on or before December 1Z, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND OBJECTIONS: ADNIN- ZSTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax*' (REV-1313). Applications are available at the Office of the Register of Rills) any of the 23 Revenue District Offices, or by calling the special Z4-hour one#sting service for forms ordering: 1-B00-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue) Board of Appeals) Dept. 181011) Harrisburg, PA 17128-1021) OR --election to have the matter determined at audit of the account of the personal representative) OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue) Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Oept. 280601, Harrisburg, PA 17118-060! Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. Xf any tax due is paid within three (3) calendar months after the decedant's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January IS, 1996) tho first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. interest is charged beginning with first day of delinquency) or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1) 1981 bear interest at the rata of six (61) percent par annum calculated at e daily rate of .000164. All taxes which became delinquent an and after January 1, 1981 wiXX bear interest at a rate which will vary from calender year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 201 .0005~8 1987 91 .000247 1999 71 .000191 1983 161 .000438 1988-1991 ZlX .000301 2000 81 .000219 1984 XIZ .000301 1991 91 .000247 2001 91 .000247 1985 13Z .000356 1993-1994 7Z .000191 ZOOZ 6X .000164 1986 IOZ .000274 1995-1998 91 .000247 Z003 51 .0D0137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUtIBER OF DAYS DELINQUENT X DAILY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88)  INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME Pearl V Fry FILE NUMBER 2102-1048 REVIEWED BY Deborah Washington ACN 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES H A-5 The deduction for travel expenses has been disallowed. The executor or administrator of the estate is the only person entitled to claim these expenses in conjunction with the administration of the estate. ROW Page 1 BUREAU OF ZNDIVIDUAL TAXES TNHERTTANCE TAX DTVISTON DEPT. 280601 HARRTSBURG, PA 17128-0601 KEITH 0 BRENNEHAN SNELBAKER ETAL 44 W HAIN ST HECHANICSBURG COHHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorded, Office of -2 ml 54 Court Co., PA DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN REV-IGq7 EX AFP (01-OS) 06-28-2003 HARKLEY 11-26-2002 21 02-1107 CUHBERLAND 101 Amoun~ Ramified I FERN E HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG TH/S LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HARKLEY FERN E FILE NO. 21 02-1107 ACN 101 DATE 06-28-2003 TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1). 2. S~ocks and Bonds (Schedule B) (21 $. Closely Held S~ock/Par~narship In~arms~ (Schedule C) (:3) ~. Mortgages/No,es Rece/vabla (Sch~duZe D) E. Cash/Bank Deposits/Misc. Personal Propar~y (Schedule E) ($) 6. Jointly Owned Propar~y (Schedule F} (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTTONS AND EXEMPTIONS: 9. Funeral Expensas/Adm. Cos~cs/Misc. Expanses (Schedule H) (9) 10. Debts/Hor~gaga Liabili~ias/Lians (Schedule I) (10) 11. To,al Deductions 12. Na~ Value of Tax Ra~urn 63z357.91 O0 O0 NOTE: To insure proper O0 credi~ ~o your account, O0 subei~ ~ha upper portion O0 of ~his form w~h your ~ax payment. O0 (8) 10,529.67 13. lq. NOTE: 1~056.25 (11) (12) Charitable/Governmental Bequests; Non-alac~ad 911:3 Trusts (Schedule J) (13) Ne~ Value of Es~a~a Sub~ac~ ~o Tax (lq) :ff an assessment ~as lssued previously, lines 14, 15 and/or 16, 17, reflect f/gures that /nclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amoun~ of L/ne 1~ a~ Spousal ra~e 16. Amoun~ of Line 1~ ~axabla a~ Lineal/Class A ra~a 17. Amoun~ of Line 1~ a~ Sibling ra~a 18. Aeoun~ of Line lq ~axabla a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYMENT RECEXPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 02-20-2003 CD002196 66.53 03-16-2005 CD002289 .00 63,357.91 11.$81.92 31,773.99 .00 31,773.99 18 and 19 w111 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 1,226.00 140.73 AMOUNT PAID 1,631.26 1.66CR .00 1.66CR (15) .00 x O0 = .00 (16) 31,773.99 x 065 = 1,629.82 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 1,629.82 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOOO. (72 P.S. Section 9140). Detach the tap portion of this Notice and submit etth your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available et the Office of the Register of Rills, any of the Z$ Revenue District Offices, or by calling the special Z~-hour ansaering service for forms ordering: 1-800-361-Z050; services for taxpayers eith special hearing and ! or speaking needs: 1-800-~47-3020 (TT only). Any party in interest not satisfied mith the appraisement, allomance, or disallowance of deductions, or assessment of tax (including discount or interest) as shomn on this Notice must object aithin sixty (60) days of receipt of this Notice by: --arittmn protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due ]s paid within three (3) calendar months after the decedent's death, a five percent (EX) discount of the tax paid is allowed. Tho 151 tax amnesty nan-participation penaIty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal tho tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (Ii day from the date of death, to the date of payment. Taxes ehich became deIinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. Al! taxes which became delinquent on and after January l, lgBz will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2003 arm: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 71 .000191 1983 161 .000438 1988-1991 111 .000301 ZOOO 81 .000119 1964 111 .000301 1991 91 .0001~7 2001 91 .000147 1985 132 .000356 1993-1994 72 .OOOl9Z 2OOZ 62 .OOO16~ 1986 lOZ .000274 1995-1998 92 .000247 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data sheen on the Notice, additional interest must be calculated. REV-1470 EX (6-88) ,~~ INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Fern E Markley 2102-1107 REVIEWED BY ACN Deborah Washington 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The value of the estate has been adjusted as the result of the correction of an error in arithmetic. ROW Page 1 BUREAU OF ZNDZVZDUAL TAXES ZNHERTTANCE TAX DTVZSZON DEPT. 180601 HARRTSBURG, PA 171Z8-0601 RICHARD L PLACEY ESQ PLACEY & WRIGHT 3631N FRONT ST HBG COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorooo ©ffice of DATE Register ,~f Wills ESTATE OF DATE OF DEATH F'rLE NUMBER 'Q3 I~Y -2 ~1 5.~COUNTY ACN Clerk-©': :~!~ s,.,c, urt"' .... I PA 171~alm~riand Co., PA I REV-1S4? EX AFP (01-05) 0q-28-2005 BESCHEN 09-12-2002 21 02-112q CUMBERLAND 101 Amoun~ Remi~ed MARY M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BESCHEN MARY M FZLE NO. 21 OZ-11Zq ACN 101 DATE 0q-28-200:5 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedulo A) (1) 2. S~ocks and Bonds (Schedule B) $. Closely Held S~ock/Par~norship Zn~oros~ (Schedule C) ($) q. Mor~gages/No~os Receivable (Schedule D) (q) S. Cash/Bank Deposits/Misc. Personal Propor~y (Schedule E) ($) 6. Jointly O~ned Propor~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expensos/Adm. Cos~s/Nisc. Expanses (Schedule H) (9) 10. Dob~s/Mor~gage Liabilities/Liens (Schedule Z) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn 1~1q9.7~ 55zqO0.87 265~$97.q9 (8) $,250. O0 .00 NOTE: To insure proper .00 credi~ ~o your account, .00 sub~ ~he upper port,on .00 of ~his fora wi~h your ~ax payment. 15. NOTE: $21,9q8.09 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. DATE 12-09-2002 05-25-2005 (1~) .00 X O0 = .00 (16) $17,$Z2.28 X Oq5 = lq,279.50 (17) .00 X 12 = .00 (18) .00 x 15 = .00 (19)= lq,279.50 ASSESSMENT OF TAX: 15. Aeoun~ of Line lq a~ Spousal re~o 16. Aeoun~ of L/no lq ~exablo a~ Lineal/Class A ra~e 17. Amoun~ of Line lq a~ Sibling ra~o 18. Amoun~ of L/no lq ~axablo a~ Collateral/Class B re~o 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+J NUMBER INTEREST/PEN PAID (-} CD001955 6S7.89 CD002559 .00 AMOUNT PAZD 12,500.00 1,121.60 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT 1S REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF TH~S FORM FOR INSTRUCTIONS.) reflect flgures that lnclude the total of ALL returns assessed to date. 1q,Z79.q9 .01 .00 .OZ Charitable/Governmental Bequests; Non-eloc*sd 9115 Trus*s (Schedule J) (1~) . O0 Ne4: Value of Es*e~o Subjoc* ~o Tax (lq) :517, ~22.28 Z~ an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will 1~$75.81 (11) q.&25.8] (12) $17,:522.28 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral} rate on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of 2000. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit ~ith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLS~ AGENT A refund of a tax credit, ~hich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special g4-hour answering service for forms ordering: 1-EgO-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 iTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Zl, Harrisburg, PA 171gE-lOll, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6S05. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three (3) calendar months after the decedant's death, a five percent (57.) discount of the tax paid is allo~ad. The 157. tax amnesty non-participation penalty ts computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation penalty ts appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest ts charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rata of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate ~hich will vary free calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 207. .000548 1967 97. .000247 1999 77. .000192 198:5 167. . 000~,38 1988-1991 117. .000301 ZOO0 87. .000219 1984 117. .000301 199Z 97. .000Z47 ZOO1 97. .000247 1985 137. .000S56 1993-1994 77. .O0019Z ZOO2 67. .000164 1986 107. .000774 1995-1998 97. .000Z47 ZOO3 57. .000137 --Interest is calculated as follows: XNTEREST= BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation data shown on the Notice, additional interest must be calculated. e - '/ ~.. BUREAU OF ZNDZVTDUAL TAXES ZNHERZTANCE TAX DZVTSZON DEPT. 18060! HARRTSBURG, PA 17118-0601 SHELLY J KUNKEL SKARLATOS & ZONARICH 20q STATE ST HBG COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTTCE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR D]:SALLO#ANCE OF DEDUCTTONS AND ASSESSMENT OF TAX Rec~roed-.O~ic~ of DATE Register of Wills ESTATE OF DATE OF DEATH _p.-FZLE NUMBER '03 I~Y -2 R1 '~COUNTY ACN ~erk-O ._;.~s Coua PA 171~;~Im(~ri&fld Co., PA SNEDDON 11-19-2002 21 02-1151 CUMBERLAND 101 HELEN M Amount Ram/fred MAKE CHECK PAYABLE AND REM:ET PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG TH:ES LZNE ~ RETA]:N LONER PORT:EON FOR YOUR RECORDS REV-1547 EX AFP (:01-03) NOTZCE OF ZNHERTTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DTSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF SNEDDON HELEN MFZLE NO. 21 02-1151 ACN 101 DATE 0q-28-200:5 TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATTON CONCERN]:NG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds [Schedule B) (2) $. Closely Held StocklPartnarship Znterost (Schedule C) (5) q. Mortgages/Notes Receivable (Schedule D) E. Cash/Bank Dapos/ts/Misc. Personal Property (Schedule E) (E) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expansas/Adm. Costs/M/sc. Expanses (Schedule H) (9) 10. Debts/Mortgage L/ab/l/tees/Leans (Schedule 1) (10) 11. Total Deduct/ons 12. Net Value of Tax Return .00 :589.95 .00 .00 82~525.72 13z296.95 .00 (8) NOTE: To insure proper credit to your account, subm/t the upper port/on of th/s form w/th your tax payment. 96,210.60 11,$90 :5q9.67 (11) (12) 1] .7~.0.10 8q,q70.50 15. NOTE: Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) N®t Value of Estate Sub,act to Tax (lq) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rate (15) 16. Amount of L/nm lq taxable at Lineal/Class A rata (16) 17. Amount of L/no lfi at Sibling rata (17) 18. Amount of L/ne lfi taxable at Collateral/Class B rata (18) 19. Principal Tax Due DISCOUNT (+J /NTEREST/PEN PAZD (-) TAX CREDTTS: PAYMENT I RECETpT DATE NUMBER 01-21-200:5 CD002072 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULAT/ON OF ADDZTIONAL INTEREST. · O0 X O0 = 8~,q70.50 X Oq5= · O0 X 12 = · 00 x 15 = (19)= AMOUNT PAZD $,800.00 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 190.06 .00 8q,q70.50 18 and 19 w111 .00 :5,801.17 .00 .00 :5,801.17 :5,990.06 188.89CR .00 188.89CR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR ZNSTRUCTZONS.) RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class 8 (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of lOgO. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REgZSTER OF NILLS, AGENT A refund of a tax credit, which wes not requested on the Tax Return, say be requested by completing an "Application far Refund of Pennsylvania Inher[tance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of #ills, any of the ZS Revenue District Offices, or by calling the special Z4-hour answering service far forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disalloeance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 17128-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 171ZS-O601 Phone (7173 787-6505. See page 5 cf the booklet "Instructions ~or Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, er nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January i, 1982 bear interest at the rate of six (67.) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January I, 198Z aill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The appllcabla interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yeast Rate Factor 198Z 20Z .000S48 1987 9Z .0002q7 1999 7Z .ODO19Z 1983 16Z .000438 1988-1991 11Z ,000301 ZOO0 8Z .000219 1984 11Z . 000301 199Z 9Z . 000247 ZOOl 9Z , 000247 1985 13Z .000356 1993-1994 72 .00019Z ZOOZ 6Z . 000164 1986 107. .000274 199S-1998 97. .000247 ZOO3 57. .000137 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPA/D X NUMBER OF DAYS DBLTNQUENT X DA/LY /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shcan on the Notice, additional interest must be calculated. BUREAU OF ZNDTVZDUAL TAXES ZNHERTTANCE TAX D/VISION DEPT. 18060! HARRISBURG, PA 17118-0601 JUDITH A HAGEN q4 BURNICK DR HECHANICSBURG COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX R_iste[ TE OF PA 17050 DATE OF DEATH 04-28-2005 ANGSTADT 01-0q-2005 21 03-0Z$3 CUHBERLAND 101 REV-1;47 EX AFP (01-05) JANES A ]= %.~.~ NUNBER '03 MAY-2 /~'C~TY ACN Clerk-,:~ ~ s f,:;ou~ Aeoun* Reei*ted I Ctlmberiand Co,, PA HAKE CHECK PAYABLE AND RENTT PAYHENT TO: REGTSTER OF HILLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF ANGSTADT JAHES AFZLE NO. 21 05-0255 ACN 101 DATE 04-28-2005 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRATSED VALUE OF RETURN BASED ON: 1. Ram1 Estate (Schedule A) 2. :3. fi. $. 6. 7. 8. 0RIGZNAL RETURN (1) Stocks and Bonds (Schedule B) (2) Closely Held Stock/Partnership Znterest (Schedule C) (:3) Nortgagas/Notes Receivable (Schadula D) (~) Cash/Bank Daposlts/Hisc. Personal Proparty (Schedule E) ($) Jointly Owned Property (Schedule F) (6) Transfers (Schadula O) (7) Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Ada. Costs/Nisc. Expenses (Schedule H) 10. Debts/Nortgage L1abilltles/Liens (Schedule 1) 11. Total Deduct ions 12. Net Value of Tax Return 1:3. lq. (9) (10) Charitable/Governmental Bequests; Non-elected 911:3 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 NOTE: To insure proper .00 credit to your account, .00 subeit the upper portion .00 of this fore with your .00 tax payment. 511176.21 2701515.52 (8) 745.00 521,701.75 .00 (11) 745. O0 (12) 320,956.73 (1:3) . O0 (lq) 320,956.73 NOTE %~ an assessment was lssued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. DISCOUNT INTEREST/PEN PAID (-] 722.15 ASSESSNENT OF TAX: 15. Amount of L/ne 1~ at Spousal rate 16. Amount of Line 1~ taxable at Lineal/Class A rate 17. Amount of Line lq at Sibling rata 18. Amount of L/ne lq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYHENT I RECEIP1 DATE NUHBER 03-17-2003 CD002301 (15) .00 X O0 = .00 (16) 320,956.75 x 0~,5= 14,443.05 (17) .00 X 12 = .00 (18) .00 x 15 : .00 (19)-- 14,443.05 ANOUNT PAID 13,710.90 TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 14,443.05 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT ZS REQUIRED. [F TOTAL DUE ZS REFLECTED AS A "CRED[T' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: Estates of decadents dying on or before December lZ) 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for 1ifa or for years, the Cammonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYHENT: REFUND ¢CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIDNS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILES, AGENT A refund of a tax credit, which was nat requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available et the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special Z~-hour ensnaring service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers aith special hearing and / or speaking needs: 1-800-~7-~0Z0 (TT only). Any party in interest not satisfied with the appraisement, alloaance) ar disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-IOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue) Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601) Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (SI) discount of the tax paid is allowed. Tho 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~. Al1 taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19BI through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .0002q7 1999 7Z .00019Z 1983 162 .000~S8 1988-1991 llZ .000301 ZOO0 8Z .O00Z19 198~ 11Z .000301 199Z 9Z .OOOZ~7 ZOO1 9Z .O00Z~7 1985 13Z .000556 199~-199~ 7Z .00019Z ZOOZ 6Z .00016~ 1986 IOZ .O00ZT~ 1995-1998 9X .O00Z~7 2005 5X .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVIS/ON DEPT. 280601 HARRISBURG, PA 17128-0601 IVO V OTTO III ESQ MARTSON ETAL 10 E HIGH ST CARLISLE COHMONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTTONS AND ASSESSMENT OF TAX Recoroed O ics of DATE Register of Wills ESTATE OF DATE OF DEATH FTLE NUMBER '03 IUY -2 Rll ~OUNTY ·ACN PA 17o1 un, lberiand Co., PA 0q-28-2005 KAUFFMAN 12-2q-2002 21 02-1181 CUMBERLAND 10I Aeoun~ Reei'l:'l:ed RE¥-1547 EX iFF (01-05) JUNE H HAKE CHECK PAYABLE AND REM'rT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KAUFFMAN JUNE H FILE NO. 21 02-1181 ACN 101 DATE 0q-28-2005 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a*e (Schedule A) (1) 2. S{ocks and Bonds (Schedule B) (2) 3. Closely Held S*ocklPar~narship In,eros* (Schedule C) (3) q. Mor~gages/No~os Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. To,aZ Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. To,al Deductions 12. Ne~ Value of Tax Re~urn .00 O0 O0 O0 62z8ql 5q O0 O0 (8) 7,q9q.00 NOTE: To insure proper credi~ ~o your account, subei~ ~he upper portion of ~his fore wi~h your ~ax payment. 15. NOTE: 62,8ql .5q ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATTON OF ADDITIONAL INTEREST. (15) .00 X O0 = .00 (16) 57,269.5~. x Oq5= 1,677.12 (17) .00 X 12 = .00 (18) .00 x 15 = .00 (19)= 1,677.12 AMOUNT PAZD 1,595.26 TOTAL TAX CREDIT BALANCE OF TAX DUE] INTEREST AND PEN. TOTAL DUE ASSESSMENT OF TAX: 1E. Aeoun~ of Line lq a~ Spousal ra~o 16. Aeoun~ of Line 14 ~axabla a~ Lineal/Class A re~e 17. Aeoun~ of Line lq a~ Sibling ra~a 18. Aeoun~ of Line 14 ~axabXe a~ CoX1a~eral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYNEN1 RECETlaT DISCOUNT (+J DATE NUMBER TNTEREST/PEN PATD (-) 05-21-2005 CD002526 85.86 1,677.12 .00 .00 .00 ( TF TOTAL DUE 1S LESS THAN $1, NO PAYMENT TS REQUIRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) Chari~abXa/governeen~el Bequests; Non-eloc*ad 9115 Trusts (Schedule J) (15) . O0 Ne~ Value of Es~a~a Sub~ec~ ~o Tax (14) 57,269.5q Zf an assessment was lssued prev/ously, lines 1~, 15 and/or 16, 17, 18 and 19 will reflect figures that lnclude the total of ALL returns assessed to date. 18.078.20 (11) 25.572.20 (12) 57,269.5q RESERVATION: Estates of decadents dying on or before December 11, 1981 -- if any futura interest in the estate is transferred in possession or enjoyment to Class 8 (cotlateraZ) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laeful Class 8 (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the 13 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-361-10S0; services for taxpayers with special hearing and / or speaking needs: l-B00-447-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance) or disallowance af deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of race[pt of this Not[ce by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of IndividuaI Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty per[od. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BE bear interest at the rate of six (61) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z003 ara: Interest Daily Interest DaiZy Interest Daily Year Rate Factor Year Rate Factor Yeast Rate Factor 1981 lOX .000548 1987 92 .000147 1999 71 .000191 1983 161 .00043B 1988-1991 XXZ .O0030X 2000 81 .OOOZX9 1984 111 .000301 1991 91 .000147 Z001 9Z .000247 1985 132 .000356 199~-1994 71 .000192 2002 61 .000164 1986 lOX .000174 1995=1998 91 .000Z47 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAI'D X NUHBER OF DAYS DELTNI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES THHERZTANCE TAX DZVZS/ON DEPT. zBa6ol HARRISBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX EDHUND G HYERS JOHNSON ETAL PO BOX 109 LEHOYNE RecoraedOffice of BATE ReBister of Wills ESTATE OF BATE OF BEATH FILE NUHBER '03 MAY-2 ~'1 ~5 COUNTY ACN Ct~,rk-{ '~-S Court PA 17 ~l~riand Co., PA REV-1547 EX AFP (01-05) 04-28-2003 RAWSON WILFRED W 12-17-2002 21 03-0014 CUMBERLAND 101 Amount Remitted I HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LTNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03) NOTICE OF ZNHERTTANCE TAX APPRAZSEHENT, ALLOWANCE OR DTSALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF RAWSON WILFRED WFZLE NO. 21 03-0014 ACN 101 DATE 04-28-2003 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) ~. Hortgagas/Notes Receivable (Schedule D) (~) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (S) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funara! Expenses/Adm. Costs/M~sc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Nat Value of Tax Return 80~498.64 .00 731614.98 .00 .00 NOTE: To insure proper credit to your account, submit tho upper portion .00 of this form with your tax payment. .0o (8) 16,581.91 13. 1~. NOTE: 4~487 (11) (12) Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax (1~) If an assess, ant ~as issued previously, 11nas 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 16. Amount of Line 1~ at Spousal rate (15) 16. Amount of Line 1~ taxable at Lineal/Class A rata (16) 17. Aeount of Line 1~ at Sibling rata (17) 18. Amount of Line lq taxable at Collateral/Class B rata (18) 19. Principal Tax Duo 89,139.53 X O0 = 33,261.02 x Oq5= 5,321.76 x 12 = 5,321.76 X 15 = (19)= RECEZPT NUMBER TAX CREDITS: PAYIIENT DATE 03-17-2003 DISCOUNT (+) INTEREST/PEN PAID (-) 146.68 AMOUNT PAID 2,786.9~ 154,113.62 CD002299 133,044.07 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 133,044.07 18 and 19 will TOTAL TAX CREDIT I 2,933.62 BALANCE OF TAX DUEI .00 INTEREST AND PEN. I .00 TOTAL DUE I .00 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS.) .00 1,496.75 638.61 798.26 2,955.62 RESERVATION: Estates of decedents dying on ar before December 12, 19BZ -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commoneealth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the lsaful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REgiSTER OF NZLLS, AGENT A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an "Application far Refund of Pennsylvania Xnharitance and Estate Tax" (REV-13Z3). Applications ars available at the Office of the Register of Nills, any of the 23 Revenue District Offices, ar by calling the special 24-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers eith special hearing and / ar speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shoan on this Notice must object aithin sixty [60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17126-0601 Phone [717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedant's death, a five percent (SI) discount of the tax paid is alloaed. The ISZ tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed ss indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea._._r Rate Factor Year Rate Factor 1982 202 .000548 1987 92 .000247 1999 72 .OOOleZ 1983 16Z .000438 1988-1991 11Z .00030! 2000 BZ .O00ZI9 1984 112 .000301 1992 92 .000247 2OOl 92 .000247 1985 132 .000356 1993-1994 72 .000192 2002 62 .000164 1986 iOZ .000274 1995-1998 9Z .000247 2003 Sg .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNI~UENT X DAILY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DIVISION DEPT. 18060! HARRZ$1~URG, PA 17118-0601 COMHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSENENT, ALLOHANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DAVID W DELUCE JOHNSON ETAL PO BOX 109 LEMOYNE Recoroed©ffice of DATE 04-28-2005 Register of Wills ESTATE OF NYERS DATE OF DEATH 01-ZZ-2005 FILE NUMBER 21 05-0195 '03 HRY-2 ~1 5r~OUNTY CUMBERLAND ACN 101 Clerk-O '" ....... PA 170~['~l, lrnbe~iand Co., PA Aaount Remitted NEY-Iai? EX AFP H V HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NYERS H V FILE NO. 21 05-0195 ACN 101 DATE 04-28-2005 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Hold Stock/Partnership /nterost (Schedule C) (3) 4. Nortgagos/Notos Rocoiveblo (Schedule D) (4) $. Cash/Bank Doposits/Hisc. Personal Proporty (Schodulo E) ($) 6. Jointly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9, Funeral Expensas/Adm. Costs/Niso. Expanses (Schedule H) (9) 10. Dabts/Hortgaga Liabilities/Liens (Schedule z) (10) 11. Total Deductions 12. Net Value of Tax Return 15. 1~. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Sub~act to Tax 1~000.02 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form with your .00 (8) 287.00 .00 1,000.02 ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rate 16. Amount of Line lfi taxable at Lineal/Class A ra~e 17. Amount of Line lq at Sibling rate 16. Aaount of Line 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYH~N1 RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 05-25-2005 CD002555 5.$5 (15) .00 X O0 = .00 (16) .00 x 045 = .00 (27) .00 x 12 = .00 (18) 713.02 x 15 = 106.95 (19)= 106.95 ANOUNT PAID 101.60 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 106.95 .00 .00 .00 ( IF TOTAL DUE ZS LESS THAN $1, NO PAYNENT IS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF TH'rS FORH FOR TNSTRUCTZONS.) reflect flgures that include the t0tal of ALL returns assessed to date. If an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 uill (11) 287. DO (12) 715. OZ (15) . O0 (14) 715.02 RESERVATION: PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADNZN- [STRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or be~ore December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section 2140 of the inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of NiLls printed on the reverse side. --Hake check or money order payable to: REGXSTER OF NXLLS) AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of N/lis, any of the Z3 Revenue Oistrict Offices, or by calling the special [4-hour answering service for forms ordering: I-BO0-36Z-ZOSO; services for taxpayers mith special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --~ritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z81OZ1, Harrisburg, PA 171ZB-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for [nheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. if any tax due is paid within three (5) calendar months after the decedent's death) a five percent (SI) discount of the tax paid is allo~ed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (BX) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January L, 198Z ail1 bear interest at a rate which mill vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO5 are: Interest Daily Interest Daily [nterest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000247 1999 7Z .00019Z 1983 16Z .000438 1988-1991 llZ .000301 2000 BZ .000219 1984 11Z .000501 199Z 9Z .000Z47 ZOOl 9X .000Z47 1985 132 .000~56 1993-1994 72 .OOOlgZ ZOOZ 62 .000164 1986 102 .000274 1995-1998 9Z .000Z47 2003 5Z .000137 --Xnterest is calculated as fell.ms: /NTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DBL/NQUENT X DA/LY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. [f payment is made after the interest computation date sheen on the Notice, additional interest must be calcuZated. ,. BUREAU OF INDIVIDUAL TAXES /NHERTTANCE TAX DTyTSTOH DEPT. 280601 HARRISBURG, PA 17128-0601 JAMES D BOGAR I W MAIN ST SHIREMANSTOWN COMMONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recorcfe~* Office of DATE Register of Wills ESTATE OF DATE OF DEATH -FILE NUNBER '03 ~'~Y -2 ,q,ll 5~)COUNTY ACN PA 17 0 Oerk-C' Cou~ ~lmB~riand ~., ~A 0q-28-2005 GRIB 07-19-2002 21 05-0232 CUMBERLAND 101 Amount Remitted REV-16zi? EX AFP (01-03) MARY MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTTON FOR YouR RECORDS ~ REV-1547 EX AFP (:01-03) NOTICE OF ZNHERZTANCE TAX APPRAISEMENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GRIB MARY FILE NO. 21 05-0252 ACN 101 DATE 0q-28-2005 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Zn~erest (Schedule C) (3) q. Mortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Cosis/Misc. Expenses (Schedule H) (9). 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. To,al Deductions 12. Ne~ Value of Tax Return .00 NOTE: To insure proper .00 credit to your account, .00 subeit the upper portion .00 of this fore with your .00 tax payeent. 1/q3q.qO 1qz15q.05 (8) 2,859.29 13. NOTE: 15,568.q5 2,282.29 (11) 5.]~] .S8 (la) 10,qZ6.87 Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) Value of Estate Subject to Tax (lq) an assesseent was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. .00 10,q26.87 18 and 19 will ASSESSMENT OF TAX: lS. Amount of Line lq et Spousal rate 16. Amoun~ of Line lq taxable a~ Lineal/Class A rate 17. Amoun* of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 05-17-2005 CD002500 .00 IF PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. q69.21 .00 .00 .00 ( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT ZS REQUIRED. TF TOTAL DUE IS REFLECTED AS A "CRED'I'T" (CR).~ YOU MAY BE DUE A REFUND. SEE REVERSE* SIDE OF THIS FORM FOR INSTRUCTIONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE q69.Z1 AMOUNT PAID (is) .00 x O0 = .00 (16). 10,q26.87 x 0~5 = q69.21 (17) . O0 X 1Z = . O0 (18) .00 x 15 = .00 (19)= q69.21 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on ar before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act g$ of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nllls printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS~ AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the Z3 Revenue District Offices, or by calling the specie1 Z4-hour answering service for forms ordering: 1-800-$6Z-ZO50~ services for taxpayers with special hearing and / or speaking needs: 1-800-447-$0Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171Ze-10Z1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (7173 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after thm and of the tax amnesty period. This non-participation penalty is appealable Jn the same manner and In the the same ties period es you would appeal the tax and interest that has been assessed as indicated an this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rata which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: lnterest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .000548 1987 9Z .000247 1999 7X .00019Z 1983 167- .000438 1988-1991 117. .000301 2000 8Z .000Z19 1984 117. .000301 1992 9Z .000247 2001 9;: .000247 1985 13Z .000356 1993-1994 7Z .000192 ZOOZ 67. . 000164 1986 102 .000274 1995-1998 9Z .000Z47 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must ba calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'B NAME (LAST, FIRST, AND MIDDLE INITIAL) IL_IPPERT~ JOANNA W. [)ATE OF DEATH (MM-DO-Year) I DATE OF BIRTH (MM-DO-Year) 02/12/2002 I 02/27/1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) / FILE NIJMBEE 2 1 -0 2 0 1 C~JtCPf COOl[ YEA~ 9 7 SOCIAL SECURITY NUMBER 2 1 1-1 2-3 5 9 4 THIS RETURN I~UST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 8OClAL SECURITY NUMBER [X---~ 1. Odginal Return ['-'] 4. Limited Estate [X---] 6. Decedent Died Testate (^ttac~com of w~) ["-] 9. Litigalion Proceeds Received r'-~ 2. supplemental Return E]4a. Futura Interest Compmmisa (ate of death alta- 1242-82) r-'] 7. Decedent Maintained a Living Trust (^racn mo~ of Tr~s~) E~]10. Spousal Poverty Credit (d~e of (~ath between ~2-31-9~ an~ 14-~) E~]3. Remainder Return (dateofdem [~'to 12-13-82) E~]5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes F-']11. Election to tax under Sec. 9113(A) (^,ac~ sc~ o) 'THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME MICHAEL h. SHOLLEY~ ESQUIRE FIRM NAME (If Applicable) 'TELEPHONE NUMBER 5170/837-1771 COMPLETE MAILING ADDRESS 41 SOUTH MAIN STREET MIDDLEBURG Pa 17842 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F-) (6) E~] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Unes 1-7) 9. 10. 11. 12. 13. Funeral Expenses & Adminislmtive Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Unes 9 & 10) Net Value of Estate (Une 8 minus Une 11) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Line 13) (14) 732~700.00 570,9;g4~50 16i845.30 93~405.23 1 ~535.90 141~977.75 ¢) 84~930.43 13~496.68 OFFICIAL USE ONLY 1 ~557,458.68 98~427.11 (12) (13) 1,459,031.57 402,433.31 1,056,598.26 SEE INSTRUCTIONS ON REVERSE SlOE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rata, or tmnsfem under Sec. 9116 (a)(1.2) X ~ (15) 16. Amount of Line 14 taxabteat lineal rate 1 ~056~598.26 x .045 (16) 17. Amount of Une 14 taxable et sibling rata X .12 (17) 18. Amount of Une 14 taxable at collateral rote X . 15 (18) 19. Tax Due (19) 47,546.92 47~546.92 > > BE SURE TO ANSWER ALL QUESTIONS ONREVERSE:SIDE AND RECHECK MATH: De?____e~ e nt'j__Tii~ om piete Address: iSmEET~DD 325 WESLEY DRIVE Ic~ MECHANICSBURG ' ISTATE Pa I zip 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A, Spousal Povedy Credit B. Prior Payments C. Discount 42,750.00 2,250.00 InterestJPenalty if applicable D. Interest E. Penalty (1) Total Credits ( A + B + C ) (2) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference, This is the OVERPAYMENT. Check box on Page I Erie 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT Total Interest/Penalty ( D + E ) 47~546.92 45~000.00 0.00 2T546.92 2,546.92 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; ........................................................................... [] [] b. retain the fight to designate who shall use the property transferred or its income; .......................................[] [] c. retain a reversionary interest; or .................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care?. ........................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideratiQa2 ........................................................................................... [] [] 3. Did decedent own an "in trust for' or payable upon death bank account or secudty at his or her death? ................ [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designatio[~? .................................................................................................... [] [] IF 'FHE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penal'ie~ d paiury, I declare ~ I have eXamned ~ relurn, including acing schedules and statamems, and to the best of my knm, aedge and bailer, it is lrue, con'ect and complete. DATE / / DATE 41 :South Main Street, Middleburg, PA 17842 For dates; of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the survMng spouse is the only beneficiary. For dates of death on or after Ju~ 1, 2000: The tax rate imposed on the net~alue of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the deoeclent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116( 1.2) [72 P.S. ~116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(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. COMMONWEN.TH OF PENNSYLVANIA INHERITANCE TAX RETURN I~,~IDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER LIPPERT. JOANNA W, ~1 O~ 0197 All real property owaed solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing cet~, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is joietly-ownad with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Two-thirds (2/3) interest in 21 acres of industrially zoned land in North Middleton Township, Cumberland County, Pennsylvania, valued at $24,000.00 per acre One-third (1/3) interest in 47.9 acres of industrially zoned land in North Middleton Township, Cumberland County, Pennsylvania, valued at $24,000.00 per acre 768 square-foot cottage situate on leased land in Central Oak Heights, West Milton, Kelly Township, Union County, Pennsylvania. See attached appraisal. VALUE AT DATE OF DEATH 336,000.00 383,200.00 13,500.00 TOTAL (Also enter on line 1, Recapitulation) $ 732,700.00 (If more space is needed, insert additional sheets of the same size) SCHEDULE B STOCKS & BONDS ESTATE OF LIPPERT. JOANNA W. All propert~j jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER 2'1 0~ ,0197 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1 O0 shares of DTE Energy Company common stock @ $41.365/share 4,136.50 2,403 shares of M & T Bank Corp. common stoCk @ $74.63/share 4,776 shares of Wachovia Corp. common stock @ $31.425/share 3,210.031 shares of Vanguard Windsor II Fund @ $24.64/share 3,720.922 shares of Vanguard Windsor Fund @ $14.94/share 40.714 shares of Vanguard 500 Index Fund @ $102.27/share 45,000 Fox Chapel PA Auth. Waterworks Rev. MBIA, OPN 5.25%, due 5/15/08, ~lus accrued interest .~5,000 Philadelphia PA Hosp. & HEFA Rev., OPN 5.75 %, due 1/1/19, plus iaccrued interest 25,000 West Shore Area PA Hosp. Auth. Rev., Holy Spirit PRJ MBIA, OPN 5.65%, due 1/1/14, plus accrued interest TOTAL (Also enter on tine 2, Recapitulation) 179,335.89 150,085.80 79,095.16 55,590.57 4,163.82 46,108.76 26,100.21 26,377.79 570~994.50 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF LIPPERT. JOANNA W. All property jointly-owned with the dght of survivorship must be disclosed on Schedule F. RLE NUMBER :~1 o:~ 0197 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 16,845.3O Balance owed on Demand Note from Timothy A, Lippert - $16,800.00, plus accrued interest thereon TOTAL (Also enter on line 4, RecapitulatJonl 161845.30 (If more space is needed, insert additional sheets of the same size) INHI:RITANC~ TAX RL~rlJRN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER LIPPERT, JOANNA W. ~1 0;~ 0197 Indite the proceeds of litigalJon and the date the proceeds were received by the estate. All prope~j jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEIVl VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PSECU Regular Shares (S1), plus accrued dividend 208.63 10. 11. 12. 13. PSECU Checking Shares (S4), plus accrued dividend PSECU Money Market (S7), plus accrued dividend PSECU 24-month Certificate (S50), plus accrued dividend PSECU 24-month Certificate (S51), plus accrued dividend PNC Certificate of Deposit #31800217673, plus accrued interest Personal property owned by decedent - see attached appraisal 999 Buick Century automobile JS Treasury 2001 individual income tax refund PA Department of Revenue 2001 individual income tax refund Interest paid from Central Pennsylvania Conference on loan paid in full prior to death Homeowners and automobile insurance refund Hospice of Central PA refund TOTAL (Also enter on line 5, Recapitulation) 16,765.68 8,216.31 11,069.85 10,905.54 21,420.97 3,630.00 11,000.00 5,823.00 345.00 274.25 146.00 3,600.00 $ 93~405.23 (If more space is needed, insert additional sheets of the same size) CX]I~MONWEALTH OF PENNSYLVANIA INHERITANOE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF LIPPERT. JOANNA W, If an asset was made joint Mthin one year of the decedont's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. John M. Lippert B MaR/Alice Lippert FILE NUMBER 21 02 0197 ADDRESS RELATIONSHIP TO DECEDENT Brother 424 Bethany Drive Mechanicsburg, PA 17055 424 Bethany Drive Mechanicsburg, PA 17055 Sister-in-Law JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Ir~ name of tinanc~al ir~itu'don and bank account numbor or similar identifying numbe~. Attach DATE OF DEATH DECD'$ VALUE OF NUMBER TENANT JOINT deed for jointly-held mai estate. VALUE OF ASSET INTEREST DECEDENT'S INTERE~ 1. A,B 1986 M & T partnership checking account 4,607.76 33.333 1,535.9C TOTAL (Also enter on line 6, Recapitulation) $ 1 (if more space is needed, insert additional sheets of the same size) INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & · MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER LIPPERT. JOANNA W, 21 02 0197 Th,is schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE N~&E OF THE TRANSFEREE. THEIR RELA'IION.~IP TO DECEDENT ANO THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 1. 5,762.084 shares Vanguard Windsor II Fund @ 24.64/share 141,977.75 100. 0.00 141,977.76 TOTAL (Also enter on line 7, Recapitulation) $ 141,977.7( (if more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF LIPPERT, JOANNA W. Debts of decedent must be reported on Schedule L FILE NUMBER gl o;~ 0197 ITEM NUMBER DESCRIPTION AMOUNT 2. 3. 4. 5. 6. 7. 8. 9. 11 12.. 13. 14. 16. FUNERAL EXPENSES: Parthemore Funeral Home Rev. Jim Browning - honorarium Larry Focht - honorarium Bud vase for memorial service Honorarium for organist United Methodist Women - honorarium Memorial service meal Memorial service flowers Memorial letter supplies ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Represanlalive (s) Social Secudty Number(s) / EIN Number of Personal Representative(s) Slmet Address City. State Year(s) Commission Paid: Attorney Fees Michael H. Sholley, Esq. Family Exem¢on: (if decedent's address is not the same as claimant's, attach explanation) Claimant Zip Sffeet Address city sta~e zip Relationship of Claimant to Decedent Probate Fees Cumberland Co. Register of Wills - 918.00 2 Short Certs. - 6.00 Accountanfs Fees Tax Return Preparer's Fees Laird S. Gemberling, II - 2001 and 2002 personal federal and state income tax returns Clarke-American - estate checks The Sentinel - estate ad Cumberland Law Journal - estate ad Bank service charge Chuck Bricker - appraisal of personal property Harrisburg Moving & Storage Stapres - moving supplies Obituaries Postage expenses FedEX charges Notary fee 1,049.54 100.00 100. O0 29.67 100.00 100. O0 765.68 158.46 64.59 15,500. O0 924.OO 350.00 18.30 116.51 75.00 3.00 60.00 331.87 39.00 241.80 41.37 31.64 2.00 TOTAL (Also enter on line 9, Recapitulation) $ 84~930.43 (If more space is needed, insert additional sheets of the same size) SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES,& LIENS ESTATE OF LIPPERT, ,JOANNA W. Include unreimbursed medical expenses. FILE NUMBER 02 0197 ITEM NUMBER DESCRIPTION AMOUNT 1. PSECU VISA -final bill 67.20 3 10. 11. 12. 13, 14. 15. Bethany Village - final rent Bethany Village - personal care expenses Women's Cancer Center of Central PA - medical bill Alert Pharmacy - final pharmacy bill AT&T - final long distance telephone bill Verizon - final telephone bill American Express - final credit card bill AT&T Wireless - final wireless telephone bill Pinnacle Health - medical bill Holy Spirit Hospital - medical bill Reconciling Ministries Network - uncashed check #3756 from PSECU account ;ommunity United Methodist Church - uncashed check #3751 from PSECU account Samara Foundation of Vermont - uncashed check #3759 from PSECU account Cremation Society of PA uncashed check # 3749 from PSECU a(~count ., TOTAL (Also enter on line 10, Recapitulation) 2,070.30 78.48 100.00 54.58 38.69 20.87 26.13 27.23 12.00 33.30 330.00 220.00 10,000.00 35.00 13~496.68 (If more space is needed, insert additional sheets of the same size) REV-1513 F.X + (~m' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF LIPPER'I'. JOANNA W. NUMBER I. 1. 2. 3. 4. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outfight spousal distributions, and ~ansfers under Sec. 9116 (a)(1.2)] Mary Jeannette Lippert-Coleman 128 Vema Road Lewisburg, PA 17837 William Joseph Lippert, Jr. R.D. #1, Box 830 Hinesburg, VT 05461 Timothy Andrew Lippert P.O. Box 520 Wiscasset, ME 04578 Jonathan David Lippert 4413 Saybrook Lane Harrisburg, PA 17110 FILE NUMBER 21 02 0197 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Daughter Son Son Son 20% of residuary 20% of residuary 20% of residuary 20% of residuary ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Albright College Reading, PA Albright Care Foundation 1 Maplewood Drive Lewisburg, PA 17837 Care Assurance Endowment Fund of Bethany Village of Wesley Affiliated Services, Inc. 325 WesleyDrive Mechanicsburg, PA 17055 65,113.89 52,091.11 52,091.11 TOTAL OF PART 1] - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET $ 402,433.31 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent LIPPERT, JOANNA W. 21 02 Page 1 Schedule H - Funeral Expenses & Administrative Costs - B7. 0197 ITEM NUMBER DESCRIPTION AMOUNT 18. 19. 8% realtor's commission on decedent's interest in real estate 1% transfer tax on decedent's interest in real estate 57,536.00 7,192.00 SUBTOTAL SCHEDULE H-B7 64,728.00 Continuation of REV-1500 Inheritance Tax Return Resident Decedent LIPPERT, JOANNA W. 21 02 Page 2 Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens 0197 ITEM NUMBER DESCRIPTION AMOUNT 16. PFLAG - uncashed check # 3757 from PSECU account 300.00 17. 18. Alert Pharmacy - uncashed check #3758 from PSECU account WESTAB - 2001 local income tax 79.21 3.69 SUBTOTAL SCHEDULE I 382.90 GRAND TOTAL SCHEDULE I $ 13,496.68 ' Continuation of REV-1500 Inheritance Tax Return Resident Decedent LIPPERT, JOANNA W. 21 02 Page 3 0197 Schedule J- BeneficiaHes- 2B B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Neighborhood Center of the Central Pennsylvania Conference of the United Methodist Church, Inc., 1801 N. Third Street Harrisburg, PA Community United Methodist Church 16th and Bridge Streets New Cumberland, PA Samara Foundation of Vermont 52,091.11 39,068.34 141,977.75 SUBTOTAL SCHEDULE J-2B 233,137,20 OPTION ~G~ THIS PURCHASE OPTION AGREEMENT (this "Agreement") made as ofthe 9t~ day of June, 2000 between and among JOHN M. LIPPERT AND BEI~Alt B. LIPPERT (collectively, "Lippert"), M.4JtY ALICE L1PPERT, AND JOANNE LIPPERT (all ofthe ~-O,q~/,4- foregoing individuals h~einafter collectively referred to as "Optionor"), and DP OPERATING P.M1TNERSHIP, L.P., a Delaware limited partnership ("Optionee"). .RECITALS A. Optionor is the owner of those certain parcels of real property located at I201 Newville Road, North Middleton Town,skip, Cumberland County, Penmylvania, consisting of approximately 68.9 acres in the aggregate, known as Tax parcels ~9-08-579-001 and 29-08~ 579-002, and as more particularly described in the legal descriptions of Tracts 2 and 3 from the copy of ~e deed attached hereto as Exhibit ,8 and made a part hereof (the "Real Property"). B. Lippert is the owner of that certain real property, together with the single family residence erected thereon located at 1201 Newville Road, North Middleton Town~hip, Cumberland County, Pennsylvania. consisting of approxirnately one (1) acre, tmown as Tax parcel #29-20-1790-001, and as more paxticularly described in the legal descriptions attached hereto as Exkit~t Bt_ and Exhibit ~2 and made a part hereof (the "Residence")(the Real Property and the Residence hereinafter collectively referred to as the "Property"). C. Opfionee desires an exclusive option to purchase the Property as more particularly described herein. D. Optionor is willing to grant Optionee an exclusive option to purchase the Property under the terms and conditions hereina~er set forth. NOW, TI-IEREFORE, in consideration of the mutual covenants and promises set forth iii tlzis Agreer~ent, and tbr other good and valuable comideration, the receipt and sufficiency of which are acknowledged by the parties to this AgreemenX, the parries, intending to be legally bound, hereby agree as follows: 1. Deposit. Optionee has paid the sum of Seventeen Thousand Two Hundred Fifty Dollars ($17,250.00) (the "Down Payment") to Wolfe & Shearer (the "Escrow Agent") consomting a deposit to be applied pro rata toward the payment of the purchase price at each Closing (as hereinafter defined), if any, based on the number of acres purchased to the total acres of the Property. The Down Payment, together with all interest earned thereon, shall constitute the "Deposit" paid under this Agreement. The Deposit shall be deposited by Escrow Agent in an interest- bearing money market account held in escrow by the Escrow Agent until disbursed according to the terms of r. his Agreement. The Federal Tax I. D. # of Optionee is 88-0374272. o° {L0205~0.~) Documeats to be tPurni~h~.bv 2.1. Contracts and Documents. ConcerRing ConclidO~ of Property. Within t~n (10) days of the date hcr~f, Optionor sh~ll deliver to Optionce all information in Opdonor's possc~ssion relating to the physic.~l and environmental condition of the Properly, including, but not limited to, the following: 2.1.1. Copies of all reports in Optionor's possession regarding soil or subsurface conditions of the Property; 2.1,2. Copies of all licenses, permits, plans, approvals or the like in Optionor's possession, rclating to the Property (evidencing compliance with applicable laws and regulations, restrictive covenants, if any-, and other title encumbrances); 2.1.3. Copies of ail engineering studies and surveys; and 2.1.4. Copies of all inspection repons, maps, environmental reports, regulatory correspondence, and existing contract~ or agreements, including, without lLmitation, leases affecting, or concerning, the Property or any part thereof. 2.2. Tax Bills and Other Documents. Within ten (I0) days after receipt of any of the following by Optionor (or within ten (10) days after the date hereof, in the case of items already in Optionor's possession), but in no event later than the closing on any Agreement of Sale, Opdonor shall deliver to Optionee copies of the following: 2.2.1. Any tax bill, notice or statement of assessed value, or notice of change in a tax rate affecting the Property or any part thereof; and 2.2.2. Any notice of an aamal or alleged violation of any governmental law or regulation with respect to the Property. !lls~eetion Period; Ogtio. nee's Termination Rights: Subs~uent_Eve~t~ Develql~ment Approvals 3. I. In~p.ection Peri.od. Opdonor aclmowledges that Optionee is pursuing development of the Property concurrently with the development of adjacent properties owned by the Estate of Hazel Brame (collectively the "Adjacent Properties"). For purposes of this Agreement, the term "Inspection Period"" shall mean that period of time conunencing as of the earlier of (i) June 30, 2000, or (ii) the date Purchase Agreements are executed for all of the Adjacent Prc~perties and expiring ninety (90) days thereafter. During the Inspection Period, Optionee, at Optionee's sole cost and expense, may (a) investigate and inspect, to the extent 2 3.2.1 necessary in Optionee's sole judt~ment (i) the Property in respect of title thereto, (fi) the cond/t/on of the Property, (iff) the presence on the Property of I-I~z~dous Waste (as hereinafter defined), (iv) the suitability of the PrOperty for the Development Project (as hereina/ter def'med), and (v) ail planning and entitlement processes for the Property that Optionee deems necessary for the Dcvelopmem Project. Provided Optionor is not in default of its obligations under th/s Agreement and this Agreement terminates without Oprionee acqu/ring title to all of the Property, Optionce shall furn/sh Optionor with copies of all repons prepared in connection with Optionee's inspect/on of the Property, as received by Optionee. Optionor shall have no recourse against Opt/onee with respect to the accuracy or completeness of such repons. Prior Conditions; Subsequent Evenr_~, In undertaking the inspections and investigations referred to in Section 3.1 hereof, unless Oprionee gives notice of Optionee'$ dissatisfaction in respect of such inspections and investigations in the manner provided in Section 3.3, Optionee sh~l be treated as having accepted the condition or status of the matters in question as of the expiration of the Inspection Period. Titl___~e. 3.2.1.1 Title Report. Prior to the expiration of the Inspection Period, Optionee shall obtain, at Optionee's expense, a title commitment (,"Title Report") in respect of the Property from Lawyers Title Insurance Company or another national rifle insurance company (the "Tide Company"), together with copies of ail documems underlying any encumbrances to record title (" Exceptions") shown on the Title Report. Unless Oprionee gives notice to Oprionor as provided in Section 3.2.1.3 on account of one or more of the Exceptions, any matters shown in any such Title Repor~ (other than matters relating to the so-called "Survey Exception") shall be treated as ~Perm/tted Exceptions". 3.2.1.2ALTA..Survey. Prior to the expiration of the Inspection Period, Optionee, at Oprionee's expense, shall, upon completion of the Title Report, promptly obtain an ALTA Survey of the Property (the "Survey") (along with a Surveyor's Certificate addressed to the Title Company), which (i) does not disclose any facts on account of which the Title Company would take exception under the Owner's title insurance policy (on the current ALTA Form B with the standard printed exceptions deleted) to be issued to Optionee at any Closing (the "Title Insurance Potty") and (ii) confirms that the acreage and configuration of the Property are as anticipated under r.h/s Agreement, or as may be other,v/se mutually agreed upon by the parties. Un/ess Opt/onee gives fiotice to Oprionor as provided in Section 3.2.1.3 on account of any matters shown in the Survey, such maUers shall be treated as errmtted Exceptions". ,,p · 3.2.2 3.2.3 {L0205,1.46.5} 3.2.1.3 ' D.T.~. Any Exception in the Title Report or matters shown on the Survey in respect of which Optionee gives notice.to Optionor in writing before the expiration of the Inspection Peridd shall be referred to as a "Title Defect". Optionor shall have ninety (90) days to clear any Title Deli:ct (" Optionor's Cure Period") other than monetary hens which Optionor can agree to satisfy at the first Closing on any portion of the Property subject to such monetary lien. ,If Optionor fails to clear any such Title Defect within Optionor s Cure Period, Optionee may terminate this Agreement as provided in Section 3.3. As USed herein, the term "Subsequent Title Defect" shall mean a title or survey matter arising sqlbsequent to the respective dates of the Title Report and the Survey. Haza__~rdous Waste. Prior to the expiration of the Inspection Period, Optionee, at Optionee's expense, may undertake an investigation of the Property (and adjacent premises) for the presence thereon of Hazardous Waste and obtain such reports as Optionee deems advisable. 3.2.2.1Hazardous Waste. As used in this Agreement, the term "Hazardous Waste" means and includes, without limitation, asbestos and any substance containing asbestos, the group of organic compounds knowu as polychlorinated biphenyl, flammable explosives, radioactive materials, chemicals known to cause cancer or reproductive toxicity, pollutants, effluents, contaminants, emissions or related materials and any items included in the definition of hazardous or toxic wastes, materials or substances under the Environmental Laws (as hereinafter defined). 3.2.2.2Subsequent Hazardous Waste Event. As used herein, the term "Subsequent Hazardous' Waste Eve~nt" shall mean the disposal or release (or threat of release) of Hazardous Waste on the Property (or on adjacent premises) subsequent to the latest date of any report obtained by Optionee during the hazardous waste investigation undertaken by Optionee pursuant to the first paragraph of this Section 3.2.2. Condition of Propertsz.. Prior to the expiration of the Inspection Period, Optionee may obtain, at Optionee's expense, an engineering report based on an inspection of the Property and the utilities and other improvements serving the same including, without limitation, to the extent Optionee so elects, soft and subsurface conditions, arid storm drain,ge systems (the "Engineering Report"). Optionee may also conduct such other investigation as Optionee deems advisable to determine whether or not all public utility service, including, without li/nitation, storm and sanitary sewer, water, gas and electric of capacity adequate to serve the Property tbr its intended use, are locatecI and physically available at or within the 3.3 3.4. boundaries of the Property. $.2.3.1Su_..~!~uent I~,,opert~. De,£cct. As used herein, the term "Subsequent Property Defect" shall mean a defect or condition which occurs or arises in respect of thc Propcrt7 subsequent to · e date of the Engineering Report. 3.2.4 Development Proj~t. Oprdonor acknowledges that Optionee ~ntends to develop the Proper .ty as a Class "A" Indus~r/al Building wh/ch w/il include warehousing and/or di~u-/bution space as well as the various other support services ~pical for a project of this scope (the "Development Project"). During the Inspection Period, Optionee may, at Optionee's expense, investigate the feasibility of effecfing the Development Proiect including, but not limited to, reviewing governmental correspondencj, restrictions and agreements, surveying, am[ investigating planning, p/atting, approval and permitting requirements of needed utility services, requirernenrs for the issuance of building permits and other matters relevant to the planning and entitlement process. During the Inspection Period, Optionee may also, at its sole option, make application for the Development Approvals (as hereinafter defined). .Optionee's. Termination Rights. In the event Opfionee is not satisfied with the Property in respect of any of n'ae matters set forth in Section 3.2 hereof, Optionee shall notify Optionor and the Escrow Agent in writing to such effect on or before the expiration of the Inspection Period or, in the event of a Title Defect, Optionor's Cure Period, whichever is later. Upon such notice, the Deposit shall be repaid to Optionee and this Agreement will terminate without recourse to the parties. In the event Optionee does not give such notice, Optionee shall be treated as being satisfied as to all such matters as of the expiration of Inspection Period. .Optionor's Obligations as to Subsequent Event:';. In the event Optionee Ires not terminated this Agreement as provided in Section 3.3 hereof and a Subsequent Title Defect, a Subsequent Hazardous Waste Event or a Subsequent Property Detect arises or occurs, then the following provisions s~all apply: (a) If such Subsequent Title Defect, Subsequent Hazardous Waste Event or Subsequent Property Defect arises from action or inaction on the part of Optionor, its partners, employees, agents or contractors, Optionor shall use reasonable efforts to correct the same at Optionor's cost and expense; provided, that if Optionor is unable or unwilling to effect such correction Optionee may terminate this Agreement, whm'eupon Optionor shall reimburse Optionee for Optionee's actual out-of-pocket costs incurred in connection with Optionee's efforts to purchase the Property pursuant to this Agreement. In the event of termination under this Section 3.4(a), Optionee shall also receive a refund of the Deposit. ' It' such Subsequent Title Defect, Subsequent Hazardous Waste Event or 5 Subsequent Property Defect is not due to the act/on or inact/on of the aforesaid part/es, Optionc~ shall have the option to (i) bear the cost and expense, if any, associated with such defect if it elects to proceed with a purchase of that. po~on of the Property subject thereto with a corresponding; adjustment in the Purchase Price as agreed to by Optionee and Opt/onor, or (ii) terminate ds Agreement and receive a refund of the Deposit. 3. $ Development Approv~. 3.5.1 _A0provals. Optionor agrees that Optionee shall have the right to seek any and ail governmental approvals, permits or deterrn~u~_tions which Optionee in its sole judgment determines are required to construct and use the Development Project, including, but not t[raitcd to, (i) approvals tbr utility services, including, without limitation, municipal sewer and water service; (ii) filing and approval of a Land Development Plan for the Propervf; (iii) PermDOT Highway Occupancy Permit; (iv) utility extension agreements; and (v) any required joint permit with respect to wetlands (the "Development Approvals"). Optionor will cooperate with Optionee m all reasonable efforts Optionee may make in seeking the Development Approvals including, without limitation, executing any and ail applications required therefor, provided that, except as otherwise provided herein, Optionor shall at no time be requ/red to spend any of its own funds or any substantial amounts of its own time in connection with any of the activities referred to in this Section 3.5. Optionee agrees from and after the Inspection Period to pursue, with diligence, the Development Approvals, Optienor aclmowledging, however, that the timing, sequence and thc manner in which the Development Approvals are pursued shall be at thc discretion of Optionee. Optionee agrees to use good faith efforts to keep Optionor intbrmed of the status of the efforts of Optionee to secure the Development Approvals. 3.5.2 ~. Optionee shall have two hundred ten (210) days from the end of the Inspection Period to file for and to obtain the Development Approvals. (the "Approval Period"). In the event Optionee makes application for any Development Approval and thc same is denied or disapproved or, if approved, appealed, Optionee may either (i) terminate tkis Agreement by notice to Optionor and receive a refund of the Deposit or (ii) legally contest such denial, disapproval or appeal. If at any time during the period of time Optionee is seeking the Development Approvals, Optionee determines, in its sole discretion, that the entitlements are not obtainable or the conditions of such approvals are too costly, restrictive or prohibitive, Optionee may terminate this Agreement by wriv. en notice to Optionor on or before the later of (i) expir4tion of the Approval Period, including any extensions thereof, or (ii) thirty-five (35) days after/'mai municipal approval o/~ Optionee's Land Development Plan and the Deposit : shall be returned to Optionee. Except as otherwise expressly provided here/n, the Deposit shall become norn:efundable on the later of (i) thirty- 6 five (35) days fo//owing final manic' Development Pl ,. t;;, .,_. rpal approval of Opdonee' an o. ~,,/u]c cx~raZ~o~ ~-*~ - s La~d Plan -~ u ut mc APproval Period, any extensions thereof under Sect/on 3.$.3. includ/ng 3.5.3 ~. Opt/onee may, at Opdonee's sole option, extend the Approval Period for two' (2) extension per/ods of sixty (60) days ~ch (each an "Extension Pehod') by,/n each case, written notice and payment of Five Thousand Dollars ($5,000) to Optionor on or before the expiration of the Approval Period Or the first Extension Per/od, as the case may be. Dur/ng such extensions, Opt/onee may proceed/n its efforts to obtain the Development Approvals. However, Opt/onee may obtain the Extension Periods at its sole opt/on even it if has obta/ned, or obtains dur/ng any Extension Per/od, the Development Approvals. If Oprionee determines during any Extension Period,/n its sole discretion, that the Development Approvals are not obta;mabie or the condit/ons of such approvals are too cosrty, restrict/ye or prohibit/ye, Opt/once may terminate this Agreement withour recourse to the parties by written not/ce to Opt/onor/n wh/ch event Opdonee shall receive a refund of thc Deposit. If Optionee has not ~erm/nated this Agreement and the Development Approvals have not been obtained on or before the cxpirat/on of the last Extension Period, Optionee may, at Opt/onee's opt/on, by written notice to Optionor (i) term/tmte this A~eemenr without recourse to the parries in wkich event the Deposit shall be refunded to Opt/onee, or (ii) proc, ccd with this Agreement with the cont/nuing r/ght, but not ~e obligation, to purchase the Property in wkich case the Deposit shall be nonrefundable except as otherwise eXpressly provided herein. Any extension Pa~unent under this SeCtion 3.5.3 will be nonrefundabie, except in the case of a termination resulting fi.om a default by Optionor, but shatl bc applicable to the Purchase pr/ce, pro rata, at each clos/ng, if any, based on the number of acres Purchased to thc total acres of the Property,. Ac~cess. From the date of this Agreement until Closing, Optlonec shall have and is hereby granted the r/ght and l/cease to conduct any physical tests, sampI/ngs and investigations of the Property w/x/ch Opt/onee des/res, including, without 1/mitadon, those described in Section 3.2 hereof. Opt/onee shall take reasonable precautions not to cause any damage to the Property by Opt/onee or its agents and Optionee sba/1 restore the Property to the same cond/t/on that e:dsted pr/or ro said studies. Opt/onee sh~ indemnify and hold Optionor harrnl~s from and aga/nst any claims, damages, su/ts, costs, or expenses (including, w/thom t/rnitat/on, reasonable attorney's fees) ar/sing out of or related to the performance of the studies by Opt/onee, Platting, Opt/onee, at Opt/onee's sole cost and expense shall be responsible for thc cost of creating a legal parcel or pare. els, at Ov6oncc's elocon, for'the .transfe=ed to Opt/onee, including, without limita~on; thc cost of obta/ning a subdivision plan and legal description. ~Per/ods. 7 -QP-Q-~. Commencing on the Option Per/od Commencement Date (as hereinafter defined), Opdoncc may reserve up to six (6) opt/on periods of six (6) months each (each such period an "Opt/on Period") by written notice to Optionor on or before thc commencement date of such Option Period and the payment to Opdonor of Five Thousand Dollars ($5,000,00)(each such payment an "Option Payment"). Option Payments by Opt/once are nonrefundabIe and not applicable to thc purchase price paid for any portion of the Property. Opdonee's option rights shall bc an exclusive option. Notwithsr. anding anything stated elsewhere in this Agreement to the contrary, this Agreement shall become effective as and constitute an executory contract for the purchase of the Property, or some portion thereof, between Optionor and Optionee if and when, and only it' and when, Optionee exercises the option granted hereunder as provided in Section 4.3 here/ri. Subject to the foregoing and to the provisions of Section 4.6 herein, the Property may be purchased in such increments and at such times as Optionee so elects. ~rch~e Pfic_e_ on Prope.rts[ Subject tO Opdo__~n. 4,2.1. Thc purchase price for that portion of the Property purchased as a resu/t of an exercise o/' the option granted under Section 4.1 herein shall be Twent3,. Four Thousand Dollars ($24,000.00) per Acre purchased, if any, excluding the Residence. The purchase price per Acre shall be/ncreased four percent (4%) on the first, second and third anniversaries of the fn'st day of the first Option Period. "Acre" shall be calculated by excluding existing public road right-of-ways and the area of the Residence. 4.2.2. A fixed purchase price of One Hundred Sixty Thousand Dollars ($160, 000 . 00) shall be paid for the Residence if purchased by ~ptionee. Ma_[ign. er of Exercise: Closing. Prior to ex'piration or termination thereof, Optionee may exercise the option granted under Section 4.1 herein in whole or in part (with no less than 30 acres at a time) by notifying Optionor in writing of its election to do so (any such notice an "Exercise Notice") after which time the parties shall promptly enter into an Agreement of Sale in the form am.~ched hereto as Exkibir C~ for that portion of the Property identified in the Exercise Notice. Any such Exercise Notice shall specify the date, time and place of the closing, a~ well as the portion of the Property to be l~urchasexl, at which the purchase price determined under Section'4.2 herein shall be paid and al/of Opdonor's rights, title .and intere, t in and to that portion of the Property. to be purchased shall be sold, transferred, assigned and 8 4.4. 4.6. ,~L0205446,5} Conveyed to Option~, or Optionee's assignee (a "Clos/ng'). Ail Closings shall be made on or before the 20th day follow/nh the dare of an Exercise Notice, but no later than tWenty (20) days after the expiration of thc last Opt/on Period, time to be of the essence, unless extend~i by mutual consent/n writing signed by the parties hereto. Thc date on which a Closing actually occurs shall be referr~ to as a "Closing Date." · Or_aloft. Period (~omraenc.emcut Date. As used here/n, "Option Period Commencement Date" means that date which is the later of: (i) The expiration of the Approval Period, including any Extension Periods; (ii) Thirty-five (35) days after final municipal approval of Optionee's Land Development Plan, or (iii) If Optionee, on or before the expiration of the Approval Period, obtains the nonbindtng written commitment of the Carlisle Suburban Authoriv,,, that the Authority's san/tary sewer system will be extended to the intersection of Rts. 465 and 64! (the "Sewer Extension"), then that date which is nine (9) months prior to the anticipated completion date of the Sewer Extension set forth in said commitment. It the Option Period Commencement date is delayed due to the Sewer Extension beyond the Approval Period,/ncluding any Extension Periods, there shall be no additional payments from Opdonee to Opdonor during any such sanitary sewer holding period. Terminat/on O.f.A~reeme~_:, Optionce may term/hate this Agreement at any time for any reason during any Option Period without obligation to make further Option Payments to Optionor. Other Re uimments Related to Exercise of Orion. NotWithstanding anything to the con~ary herein, if Optionee delivers an Exercise Notice for the Residence, Closing shall occur on such date as is selected by Optionee, but no earlier than the later of (i) one hundred twenty (120) days from the date of such Exerc/se Notice, or (ii) luly 3I, 2002, unless otherwise agreed by Optionor and Optionee in wr/ting. In addition, should Optionce fail to purchase, or fail to deliver an E. xe. rcise Notice to purchase, at least thirty (30) acres of m me aggregate, on or before the exn' ati'n, ,,~,~,,~ ~,~..-.2~.~ .Ir ........ ~,.~ ~um m uption Period, if any, this Agreement shall terminate and Optionee shall have no thrther rights to purchase any portion of the Property. If this Agreement is not terminated pursuant to the provisions of the preceding sentence, and notwithstandin~anything to the contrary herein, Oprionee shall purchase the remainder of the Property, in such increments as Optionee' elects, on or before the expiration of the Iast Option Period and shall 'continue to reserve the remaining Option 9 Periods under Section 4.1 until such time as Opt./onee has delivered an Exercise Notice for the last remaining portion of the PropcnT, ~. Optionor represents, warrants and covenants m Opt/onee tha~ there are not now any existing leases and/or licenses with respect to the Property other than the lease of the farm home to a tenant and an agreement with a farmer permitting the farmer to farm the Property (the "Existing Agreemems"). So long as this Agreement is in full force and effect, Optionor shall not (i) enter into any other leases with respect to the Property, (ii') renew the Existing Agreements without the written consent of Optionee, or (iii) give any other parties any rights of occupancy or possession of all or any portion of the Property without the written consent of Optionee; provided, however, that under no circumstances shall Optionor enter into a lease or liceme with respect to any portion of the Property that will survive the Closing on the purchase of that portion of the Property by Optionee. Subject to the foregoing, Optionee will use best efforts during the Inspection Period and the Approval Per/od to avoid unreasonable interference with the use of the Property by Optionee's current tenants. Optionee agrees m reimburse the tenant farming the Property for any damage to crops resulting from Optionee's tests or inspections. Optionor's Repr. esentat/omq? Wa~..anties and Covenantc. Optionor represents and warrants to Optionee and covenants and agrees with Optionee as follows: (i) (a) Optionor has full power and authority to execute and deliver this Agreement and all documents now or hereafter to be executed and delivered by Optionor pursuant to this Agreement ("Optionor's Documents") and to perform all obligations arising under this Agreement and under Optionor's Docmenls, (b) this Agreement and Optionor's Documents will each constitute the legal, valid and binding obligations of Optionor, enforceable in accordance with their respective terms, covenants and conditions, subject only to bankruptcy, insolvency, reorganization and similar laws or equitable principles relating to or affecting the enforcement of creditor's rights generally, and (c) there are no present clairm, defenses (personal or otherwise) or offsets to the validity or enforceability against Optionor of this Agreement and Optionor's Documents. (ii) This Agreement and Optionor's Documents do not and will not contravene any present judgment, order, decree, writ or injunction, or any provision of any currently apphcable governmental law or regulation. If Optionee exercises the option granted under Section 4.1 herein, the conveyance of the Property, or any portion thereof, and the delivery of this Agreement and Optionor's Documents will not result in a breach of, constitute a default under, {Lm05~6.5) 10 {L0~0~446.~} (iii) (iv) or require consent pursuant to, any credit agreement, lease, indentttre, mortgage, deed of Umst, purchase agreement, gum'anty or other immn~ent to which Optionor is presently a party or by which Opfionor or its assets is presently bound or affected and which will not be discharged or paid at the Closing on the portion of the Property so purchased by Optionee. There are no actual or, to the best of Optionor's lmowledge, threamned or contemplated, suits, actions or proceedings with respect to all or part of the Property (a) for condemnation, (b) alleging any violation of any applicable governmental laws and regulations or (c) which could result in a lien on or lis pendens affecting all or par~ of the Property. As of the Closing on any portion of the Property, no persons will be employed by Optionor at the Properly. With respect to environmental matters affect~ug thc Property: (a) Optionor has not received any Environmental Notice (as herei~mfter defined) from any applicable governmental authority seeking any informat/on or alleging wy violation of any Environmental Laws (as hereinafter defined). (b) Optionor has not violated any Environmental Laws. (c) Optionor has not stored any Hazardous Waste on the Property or generated or used any Hazardous Waste in connection with Optionor's use of the Property. (d) To the best of Optionor's k~owledge, no predecessor in interest to Optionor stored any Hazardous Waste on the Property or generated or used any Hazardous Waste in connection with its use of the Property. (e) No underground storage tank is located at or oa the Property and the removal of any tanks previously removed from the Property was carried out in compliance with all applicable laws ~ a manner acceptable to the then Pennsylvania Department of Environmental Resources, and all applicable environmental permits were obtained in cotmection therewi~. (~) There are no incinerators or cesspools on the Property; however, there are two (2) septic tanks on the Property, and Optionor will identify their location, if known. (g) The Property is not being used as a waste storage or disposal site for Haz~dous Waste and, to the best of Optionor's knowledge, was not so used by Optionor's 11 {L020544.6.E} (vi) (vii) (.j) (i) predecessors in interest. No concEtion, circurmr~llce or set of ~c~ c~sts on ~e prope~ ~ ~mtimt~ ~ env~o~en~ ~d to ~e h~, safe~ or prope~ of ~e ~jacent l~downers. As ~ed hereN, ~e t~ "Env~omen~ ~ws" s~ me~ ~y f~, state, or loc~ statute, or--ce, re~la~on, a~afive ~ce or dffective, or a~s~ative or judici~ decree or o~er pemg m. ~e envffoment ~clu~g, wi~out l~m~on, ~e Comprehemive Envffom~ Response Co~e~afion ~d Liabfli~ Act ("CERCLA"), 42 U.S.C. ~9601 et seq., Resource Conservation ~d Recove~ Act, 42 U.S.C. ~}6901, er seq., Water Poll~on Consol Act, 33 U.S.C. }}1251, et seq., S~ Mining Consol ~nd Recitation Act, 30 U.S.C. ~}1201 er seq., ~d ~e re~lafiom prom~gated ~d~ ~ese s~ ~d ~y simil~ Penn.sylv~ statutes ~d re~lafio~. As used herein "Enviromen~ Notice' shall me~ any su~o~, citation, directive, order, cla~, litigation, pleading, Nvesdgadon, proceed~g, jud~ent, le~er or any o~er wri~en or oral comu~c~ion ~om ~e UNted States E=v~romenml Protection Agency, the Pe~sylvam D~ent of Envkomen~ Protection (or its predec~sor ~e Penmylv~a Dep~ent of Enviromenml Resources), or ~y o~er f~er~, state or loc~ agency or an~ofi~, or ~y o~er endW or ~y individu~ concerning ~y ~te~o~ or ~tendoml act or omssion which has rmulted ~ or my reset ~ ~e release of ~y H~dous W~te into ~e envkoment, includ~g ~e surhce water, ~o~d water, soil, ak or o~er enviromen~ m~N, or o~er violation or alleg~ violation of Enviromen~ Laws and s~lI expressly include the mposition of ~y lien purser m Envkomental Subject to the provisions of Section 5 herein, Optionor h:tq not entered into any contracts, either recorded or unrecorded, written or oral, impairing all or any portion of the Property, or the use of it, and Optionor shall not enter into any contract impairing all or any portion of the Property, or the use thereof, so long as the purchase option hereunder remain.~ in effect and, with respect to any portion of the Property for which Optionor and Optionee have entered into an Agreement of Sal~ through the Closing; Optionor shall not do anything during the term of this Agreement to adversely affect title to the Property; 12 (viii) l::or so long as the purchase op~on hereunder rm'nains in effect atl~3, with respect to any portion of the Property for wh/ch Optionor and Optionee enter into an Agreement of Sale, until the Closing, Optionor sbal! not, and shall not allow any third parry to, store or locate any Hazardous Waste, tx'ash or other debris on or under the Property, which will have an adverse effect upon the use, development and/or value of the Property; and Optionot shall take all reasonable efforts to prevent such storage or location of Hazardous Waste, trash and other debris by any third parties; (ix) Optionor has no knowledge of any special assessments or condemnation proceedings presently pending or proposed which affect the Property; (x) Optionor has not received notice of any violation of applicable land or municipal ordinances or regulations (including, without limitation, housing, building, safety and fire ordinances and regulations) or of any applicable rule or regulation of any federal or state governmental agency having jurisdiction over the Property; (x_i) Ail documents furnished to Optionee by Optionor pursuant to this Agreement are true and complete originals or copies of the originals of such documents, have not been modified or discharged in any way other than as indicated in the copies furnished to Optionee and constitute all of the documents falling within tho category of furnished documents described. (xii) To the best of Op~ionor's knowledge, no moratorium on development exists with regard to the Property or with regard to the provision of any utility service to the Property, iucinding, without limitation, sewer and water service. These representations and warranties slmll be true and correct in ail respects as of each Closing. Should any such warranty or representation be fa/se, inaccurate or misleading at any Closing, then Optionee, at its option, may termln~,te this Agreement and pursue such remedies as may be available to Optionee under this Agreement or at law or in equity. Conditions Precedent. Optionee's exercise of any purchase option hereunder notwithstanding, an express condition precedent to Optionee's obligation to close any U:aasaction is the troth and con'ecmess of all Optionor's representations and warranties and the fulfillment of all of Optionor's covenants at all times during the term of this Agreement as of each such Closing. Prorations. If Optionee exercises its purchase option hereunder, real estate taxes and all other proratable items shall be prorated for that portion of the Property so purchased as of the Closing Date. In the event th~ taxes for the year of Closing are unknown, the proration will be based upon such taxes for the prior year at day of Closing, and the then latest trax appraiser's assessment of such portion and, at the request of either party, such taxes for the year of Closing shall be re-prorated 13 10. I1. 12. and adjusted When the tax bill for the year of Closing is received and the actual amount of taxes is known. Improvement Lien~, If Oprionee exercises its purchase option hcreuncter, certified, conf'wrned or ratified liens for governmenta/improvements or specia_l assessments as of the Closing Date on that portion of the Property purchased shall be pa/d in full by Optionor. Optionee sba//not cause any improveraent liens to be placed against the Property during the term .hereof; provided, that to the extent that any such improvement liem are imposed and to the extent that Optionee does not purchase the entire Property, then Opdonee shai/cause said improvement liens to be released at its sole cost and e.'rpense and shall farther indemn/fv and hold Optionor hanvJess from any losses incurred by Optionor as a result of r. he imposition of said improvement liens. The representations and indernnky provisions of this section sha~l survive ~e expiration or earlier termination of fids Agreement and any Closings hereunder. Conveyance and Possessi.on. At each Closing, Oprionor shall Convey good and marketable absolute fee simple rifle to that portion of the Property. to be transferred to Optionee, or Optionee's assignee, by special warranty deed, free and clear of all cia/ms, liens and encumbrances orber titan thc Permitted Exc~dons, which title shall be irksurable bv the Title Company at regular rates. The deed shall be prepared by Optionor's attorney at its expense. At Optionee's request, the deed shall contain as r_he description'of the Property a survey description thereof by metes and bounds prepared ~d certified as such to Optionor's artomey, at Optionee's expense, by a professional surveyor licensed and registered in the Commonwealth of Permsylvartia. Possession of the real estate to be tramferred shaiI be given at Closing. Realty transfer taxes shall be divided equally between Optionor and Optionee. Optionee shall be responsible for its own attorney's fees, al1 recording costs (except costs to remove liens agaimt the Property) and'rifle inSurance.  . Optionee shall be entitled ro assign Optionee's fights uuder any greement of Sale entered into hereunder irt whole or in part as provided in Section 13 of Extfibit C hereto. InderanJtv. 12. I. By Optioaor, Optionor, for itself and its successors and assigns, hereby agrees to defend, indenmify and hold harmless Oprionee and irs successors and assi~ from and against any and all claims, demand,s, judgments, damages, actions, causes of action, injuries, administrative orders, consent agreements ~ orders, liabilities, penalties, costs, and expenses of any kind whatsoever (including, without 1Lin/ration, reasonable attorneys' fees) arising from the achvities of Option°r or its agents on, or with respect to, the Property~ including, without iirrdtation, any and all ciaires, demands, jaclgmenrs, damages, actions, causes of action, injuries, adrnkdstrative orders, consent agreements and orders, liabilities, penalti~, costs, and expemes of any kind whatsoever (including, without limitation, reasonable attorneys' fees) 14 resulting from a breach of any of the representations and warranties made in Section 6 herein. 12.2. By Optionee. Optionee, for itself and its successors and assigns, hereby agrees to defend, indemnify and hold harmless Optionor and its successors and assigns from and against any and all cl~ime, demands, judgments, damoges, actions, causes of action, injuries, admlnistrative orders, consent agreements and orders, liabilities, penalties, costs, and expenses of any kind whatsoever (including, without limitation, reasonable attorneys' fees) arising from the activities of Optionee or its agents or assignees in conducting the investigation of the Property permitted under Section 3.1 above. 13. Brokerage, 13.1. Commercial Industrial Realty. Company ("CIR") is acting as agent for Optionee and Wolfe & Shearer is acting as agent for Optionor in connection with the sale of the Property. Neither party is aware of any other agent entitled to a commission for the sale of the Property,. Optionor shall be solely responsible for payment to CIR of a total :realtor's commission equal to fi~ percent (50 %) of the listed commission and for any commissions pa.vable to Wolfe & Shearer. Each party shall defend, indemnify and save the other party harmless from any liability for any finder's fee or broker's fee or commission agreed to by the inderm~fying pax~, in connection with the Sale or purchase of any portion of the Properb, other than stated txerein. 13.2. Optionee may erect on the Property a real estate marketing sign. The exact location of the real estate marketing sign is subject to the approval of Optionor, such approval not to be unreasonably withheld. The sign will advertise available warehouse and/or distribution space under option identifying CIR as broker. 14. Risk of Lo~, Ail risk of loss shall remain with Optionor until each Closing on a portion of the Property at which time the risk of loss on the portion of the Property so U:ansferred shall shift to the purchaser. 15. Emlnent Domain. If any part of the Property is taken by eminent domain prior to the Closing on said part, Olxionee shall have the option to (i) void ~ Agreement and recover a refund of the Deposit, or (ii) elect to proceed in which case Optionee's rights hereunder shall continue as if that part of the Property so condemned was not part of the Property as of the date hereof and Optionee's purchase option shall continue unaffected by such condemnation except for the modification of the Property subject to this Agreement and the correspondkng modification of Optionee's obligations with respect thereto. 16.' OI)tionqr.'s Remedy for Nonperforman_ce or B.~:~,'h_. If Optionee refuses without cause to perform its obligations under tiffs Agreement, Optionor shall have : the right, after written demand upon Optionee and Optionee's failure or refusal to : comply therewith within fifteen (15)-business days after receipt of such written L0'205446.s} 15 17. 18. demaud, to cancel this Agreement and retain the Deposit, as liquidated damages, in which event this Agreement shall be deemed null and void and the parties shall be released from all further obligations and liabilities under this Agreement. This shall be OpOonor's sole remedy at law, i/1 equity or otherwise. Optionee'~q Remedy, for Nonperform~a~ce or. Breae:!~. If Optionor is in dethult with respect to, breaches, or fails to perform one or more of the representations, covenants, warranties or other terms of rl~ Agreement, and such default, breach or failure is not cured or corrected vathin fifteen (15) business days aft,r receipt of written notice thereof given by Optionee to Optionor, Optionee may, at its option, either (a) cancel this Agreement, in which event the Deposit shall be promptly returned to Optionee and the parties shall be released from ail fin'ther obligations and liabilities under this Agreement. (b) sue for specific performance, or (c) in the case of a willfuI default or fraudulent misrepresentation by Optionor, Proceed to enforce any rights or remedies it may have with respect to riffs Agreement at law or in equity, including, but not limited to, damages, in lieu of the return of the Depos/t. Miscellaneous. 18.1. Recitals. The recitals preceding Section 1 of this Agreernent constitute a material part of this Agreement, and are expressly/-ucorporated herein by reference. 18.2. Notices. All notices, requests, dern~nds, directions and ot!aer commu- nications required or permitted under the provisions of this A~eement, or otherwise with respect hereto, shall be in writing and shall be: (i) mailed by first class registered or certified mai/, return receipt requested, postage prepaid; or (ii) sc, at by next day business courier (such as Federal Express or the like); or (iii) personally delivered; or (iv) transmitted by fa,t, telegram or telex (with a hard copy to follow within twenty-four (24) hours by th'st class registered or certified mail, return receipt requested, postage prepaid, or by next day business courier (such as Federal Express or the like), or by personal delivery), as follows: {L0205~6.5} 16 if to Optionor, to: Mr. John M. Lippert Ms. Beulah B. Lippert Ms. Mary Alice Lippert Ms. Joanne Lippert c/o Wolfe & Shearer 33 South Pitt Street Carlisle, Pe.rmsylvania 17013 Attention: Mr. Buz Wolfe Facsim/le No.: (717) 234-04.72 With a copy to: Martson Deardorff Wi]liana & Otto Arm: Ivo V. Otto, III, Esquire i0 East High Street Carlisle. PA 17013 Facsimile No.: (717) 243-1850 ~L0205446,5} if to Optionee, to: DP Operating Partnerskip, L.P. c/o Dermody Properties 1200 Financial Boulevard Reno, Nevada 89502 Attention: Aaron Paris, CO0 Facsimile No.: (702) 856-0831 with copies to: Eckert Seamaus Cherin & Mellott, LLC :213 Market Street Eighth Floor Harrisburg, Pennsylvania 17101 Attention: Ronald M. Lucas, Esquire Richard L. Grubb, Esquire Facsimile No.: (717) 237-6019 NAI Conanercial Indus~ial Realty Company 1015 Mumma Road Wormleysburg, Penn~ytvan.ia 17043 Attention: Mr. Michael I. Alderman Facsimile No.: (7t7) 975-9835 or to such other address(es) or to the atter~tion of such other person(s) and officer(s) as the addressee of any such notice shall have previously 17 18.3. 18.4. i85. I8.6. 18.'7. i8.8. 18.9. 18.10. {L0205,i46.5} furn/shed to the sender in writing. Each notice or mmmunication which shall bc transmilxed in the manner described above, or which shall be delivered to a telegraph company, shall be deemed sufficiently given, served, sent, or received for all purposes at such time as it is sent to the addressee (with return receipt, delivery receipt or with respect to a telex the answer back, or a fax thc activity repor: being deemed conclusive evidence of such ma/ling, transmission or delivery,), or at such time as delivery is refused by the addressee on presentation. Governing Law. This Agreement has been negotiated in Pennsylvania, and it shall be comtmed and governed in accordance with the laws of the Commonwealth of Penmylvania, includ/ng its statutes of limitation but without application of conflicts of laws principles. Entire Agreement. This Agreement constitutes the entire A~ecment between the parties and may not be changed, altered or modified except by an imtmment in writing signed by Optionor and Optionee. Binding Effect. All of the terms of this Agreement, including but not limited to the representations, warranties and covenants of Optionor, stlall be binding upon and shall inure to the benefit of the parties to this Agreement and their respective heirs, successors and assigns. Partial Invalidity. If any term, provision, covenant or condition of this Agreement, or any application thereof, should be held by a court of competent jurisdiction to be invalid, void or unenforceable, the remainder of ~s Agreement shall continue in full force and effect and shall in no way be 'affected, impaired or invalidated. No Joint Venture, Partnership, Agency, Etc. This Agreement shall not be construed as in any way establishing a parmerst:dp, joint venture, express or implied agency, or employer-employee relationship between Opfionee and Optionor. No Third Party Beneficiaries, This Agreement is tbr the sole benefit of the parties hereto, their respective successors and permitted assi~s, and no other person or entity shall be entitled to rely upon or receive an5' benefit from tiffs Agreement or any term hereof. No Waiver. No consem or waiver, express or implied, by Optionee to or of any breach of any representation, covenant or warranty of Opdon0r shall be construed as a consent or waiver to or of any other breach of the same or any other representation, covenant or warranty.. Remedies. All of the rights and remedies of either party, under this Agreement are intended to be distract, separate and cumulative and no such right or remedy herein or therein .mentioned is intended to be in exclusion of or a waiver of any of the'others. 18 18.11. 18.12. 18.13. 18.14. 18.15. 18.16. 18.17. film-wival. The covenants, warranties, representations and indemnities contained herein shall survive the expiration or earlier termination of this Agreement and any Closings hereunder. No Personal Liability. No officer, director, member or general or limited partner of Opdonee, parmer of a partner of Optionee, no disclosed or undisclosed principal of Opdonee, and no person or enti~ in any way affiliated with Optionee, or any other person other than Optionee shall have any lability with respect to this Agreement, any insm.~ment delivered by Optionee at the Closing, or the transaction contemplated hereby, ~or shall the property of any such person or entity be subject to attachment, levy, execution or other judicial process. Expenses, Except as expressly otherwise provided, the parties shall each pay their own costs and expenses in connection with the negotiation, execution and delivery of this Agreement and Optionor's Documents. Captions, The captions appearing at the commencement of the Articles and Sections hereof arc descriptive only and for convenience in reference to th/s Agreement and in no way whatsoever define, limit or describe the scope or intent of this Agreement. Pronouns. Masculine or feminine pronouns shall be substituted for the neuter form and vice versa in any place or places herein in which the context requires such substitution or substitutions. Confidentiality. Neither party, shall provide this Agreement or a copy or summary hereof to any person or entity or disclose its existence or aay of the provisions thereof without the prior written consent of the other, except as may be required by law or order of court, or as may be required to obtain approvals and/or financing. Counterparts. This Agreement may be executed in any number of counterparts, with each such counterpart being deemed to be an original instrument. {L0205446.5} ~z' ~ t-£.--s'['ag.', r. & 19 SCOTT M. MERTZ, CRPA Stale Certified General Appratser SUSQUEHANN, ~ kLLEY APPRAISAL SERVICES Real ~ .it, ,.,~ Appraisers & Advisors 1817 Mark~ SI ~et, l,~wisburg, PA 17837-1288 Ph, ,ne ;7~ / 5'.'i',-8811 · 800-747-1585 I .,X (570) 524-9975 February 5, 2002 Mary J. Lippert 128 Verna Road Lewisburg, PA 17837 RE: Joanna Lippert Central Oak Heights West Milton, PA 17886 Dear Ms. Lippert: Pursuant to your recent request for a property valuation on the above- mentioned property. The property is a cottage located in Central Oak Heights. This is in Kelly Township, south of the Village of West Milton, off of U.S. Route #15. The cottage is on leased land. There is an annual rental fee. The Union County Courthouse has a tax number for this cottage and is known as tax parcel #06-046-18.6. The current assessed value is 2,336 and the 2001-2002 taxes are $199.03. The zoning is (RU) residential urban and the surrounding properties are residential single family and agricultural. The property is serviced by public water, septic, and electricity. The location of the property .is not in a FEMA flood zone. As per the courthouse records the cottage has 768 square feet of living area and was constructed in 1910. The cottage has a fireplace and two bedrooms. The overall condition of the subject property i~ fair to average. There were three transfers in this area in the past three years. Date Parcel Sales Price SQ.FT. Price per Sq. Ft. 10-2000 06-46-18.5 $18,000.00 1,109 $17.66 07-1999 06-46-18.25 $13,500.00 600 $22.50 08-1998 06-46-18.53 $12,500.00 776 $16.11 The above transfers indicat~ and $22.50. cost per square foot between $16.11 Based on the three recent transfers in this area, the opinion of value should be between $13,000.00 and $14,000.00. This appraiser did not view the interior of the property. The utilities are not operating between October and April. This is a seasonal dwelling. This valuation is for the daughter of the owner. There is no sales agreement on the subject property and the property is not listed for sale. There is no available data to establish market time for this type of property. Respectfully Submitted, Scott M. Mertz/G.R.I. Pennsylvania Certified General Appraiser ~',~ ~ ~ '~'~ .. . ~>~-~ ~ CROSS ROAOS OR _~L East Lewisburg ~ I~.UM rnEE ALV _ .H.~:,....~..* ,~.V EXit:; t - ..!::.,. [,: - ~Zo 8~ © I I APPRAISALC) Personal Propertyof ,~-$7'-~FL<: 0(' '~I.)A,dM~ Z./??E~T gS:LI PA, Appraised by Chuck E. Bricker AU094-L Date ~. - ~_L) - ITEM VALUE ITEM VALUE Will No.: c~ O0 2- (~ [ q --~ Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [-] No 15~ o If the answer is No, state when the persona~ represcutafive reasonably believes that the adm~r~istration will be complete: 12~t~ ~C~mi~,, ~ c~('il~ 3. If the answer to No. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes _ No I~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ["] No' Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the. Orphans' Court and may be attached to this report. A N~me Address 5?0- / 7.7/ Telephone No. Capacity: [--] Personal Representative [5~ Counsel for personal representative BUREAU OF ZNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA ZT1ZB-o6n! COMMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF DETERNZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV~~83 EX AFP CO*I-OS) ~ O~ DATE 02-Z6-Z00~ ~ ..... ; ~ VViit$ ESTATE OF LIPPERT DATE OF DEATH 02-12-2002 FILE NUMBER 21 02-0197 '04 FEB20 ~1:20 COUNTY CUMSERLAND MICHAEL H SHOLLEY ESQ ACN 201 ql S HAIN ST D"LEBuRG'~5©d~178~2 I Am°un'Rem'~*ed I ~m~{:;~ Co.,PA JOANNA W MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To Ansure proper credi~ ~o your account) submi~ ~he upper portion of (his fore wi~h your ~ax payment. CUT ALONG THIS LZNE I1~ RETAIN LOWER PORTION FOR YOUR FZLES ~ REV-483 EX AFP (01-03) #- NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~ ESTATE OF LIPPERT JOANNA W FZLE N0.21 02-0197 ACN 201 DATE 02-16-200~ ESTATE TAX DETERMZNATZON 27/928. 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inher/tance Tax Assessed (Excluding Discount and/or Interest) q5/q12.12 Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 q. Total Inher/tance Tax Assessed 5. PennsyZvania Estate Tax Due TAX: CREDITS= PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~TF PATD AFTER THTS DATE~ SEE REVERSE STDE FOR CALCULATION OF ADDTTTONAL TNTEREST. TOTAL TAX CREDIT I DALANCE OF TAX DUEI .00 INTEREST AND PEN. I .00 TOTAL DUE / . O0 (TF TOTAL DUE KS LESS THAN $1, NO PAYHENT TS REQUIRED ZF TOTAL DUE KS REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORH FOR ZNSTRUCTTONS.) ~5/~12.12 .00 .00 PURPOSE OF NOTICE: PAYNENT: To fulfill tho requirements of Section ZlqO (b) of the 1.nharitanca and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Sectlon 91.q0}. Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NZLLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application far Refund of Pennsylvania 1.nharitance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Iq-hour ansaering service for fores ordering: 1.-800-36Z-Z050; services for taxpayers with specie! hearing and / or speaking needs: 1.-800-~7-30Z0 (TT only). OBJECT1.0HS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZB-IOZ1, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADM1.N- 1.STRAT1.¥E CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decadent" (REV-IS01) for an explanation of administratively correctable errors. OR PENALTY: INTEREST: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on or after January 1, 19BZ will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.~r Rate Factor Yea~ Rate Factor. 1982 20Z .O005q8 1987 9Z .O00Z~7 1999 7Z .00019Z 1983 16Z .000~38 1988-1991 llZ .000301 ZOO0 8Z .000219 198~ XXZ .000301 X99Z 9Z .0002~7 ZOO! 9Z .OOOZq7 1985 13Z .000356 1993-199~ 72 .O0019Z 2002 6Z .00016~ 1986 lOX .00027~ 1995-1998 9Z .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment, l'f payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 '04 FEB 20 :21 MICHAEL H SHOLLEY ESQ 41 S NATN S,T ~ MIDDLEBURG ~5'~i~. PA -Z784~OUrt COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~ ~2[ DATE ©[ ~iJJS ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-24-2004 LZPPERT 02-12-2002 21 02-0197 CUMBERLAND 202 Amount RemLtted REV-TS(; EX AFP C01-02) JOANNA W HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper port:ion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ REV-736 EX AFP (01-02) N~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ESTATE OF LIPPERT JOANNA W FILE NO.Z! 02-0!97 ACN 20Z DATE 02-24-2004 ESTATE TAX DETERHZNATZON 1. Credi~ For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discoun~ and/or Interest) TAX CREDITS Inheritance Tax Assessed by 0~her Sta~es or Territories of ~he United S~a~es (Excluding Discount and/or Interest) Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsy!vania Estate Tax Previous!y Assessed Based on Federal Estate Tax Return Additiona! Pennsylvania Estate Tax Due 45,412.12 27,928.13 PAYMENT DATE .0O RECEIPT NUNBER 45~41Z.12 .00 .00 .00 ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CREDZT-~ BALANCE OF TAX DUEI INTEREST AND PEN./ TOTAL DUE / (IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REI)UZRED ZF TOTAL DUE TS REFLECTED AS A 'CRED/T" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTTONS.) .00 .00 .00 .00 NOTICE: pAYMENT: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section Detach the top portion of this Notice end submit ~ith your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF #ILLS~ AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of tho 23 Revenue District Offices or free tho Department's iq-hour answering service for fores ordering: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: 1-800-36Z-Z050~ services for taxpayers ~ith special hearing and/or speaking needs: 1-800-4qT-30ZO (TT only). Any party in interest not satisfied aith the assessment of tax as sho~n on this notice may object Nithin sixty (60) days of receipt of this Notice by: --uritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ze-lOZ1, --electing to have the matter determined at audit of the persona! representative, OR --appeal to tho Orphans' Court PENALTY: iNTEREST: OR FactuaZ errors discovered on this assessment should be addressed in uriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviaa Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6508. Sea page 5 of the booklet -Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at tho expiration of one (1) month from the date tho final notice of the increase in Federal Estate Tax is received. Taxes ~hich became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent par annum calculated at a daily rate of .00016q. All taxes ~hich became delinquent on or after January 1, 198Z ~ill bear interest at a rate ~hich ~i11 vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Yea.~r Interest Rate Daily Interest Factor 1982 ZOZ .0005q8 199Z 9Z .O00Z~? 1983 16Z .OOO~B 1993-199q 7Z .OO019Z 198q llZ .000301 1995-1998 92 .O00Zq7 1985 132 .000356 1999 7Z .000192 1986 lOX .O00ZT~ ZOO0 eX .000219 1987 92 .000Z¢7 2001 9Z .O00Z~7 1988-1991 llZ .000301 ZOOZ 62 .00016q --Interest is calculated as foXloas: 'rNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. If payment is made after the interest computation date sho.n on the Notice, additional interest must be calculated. JRD/June 30, 1992/17858 Date: January 10, 2005 LIPPERT JONATHAN ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA RE: Estate of LIPPERT JOANNA W File Number: 2002-0197 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. CC: This filing will become delinquent on: 02/12/2005 Your prompt attention to this matter will be appreciated. Thank you. File Counsel Personal Representative (s) Judge Sincerely, GLENDA FARNER STRAS U REGISTER OF WILLS u__ C}C':l (.LJ .~- ( " -~ G~_ - L~" C' :::-_J '..- J...) (~L C.J r -', lTj o:~ STATUS REPORT1JNDERRULE 6,12 Name of Decedent: Joanna W. Lippert Date of Death: 02/12/02 Will No.: 2002-00197 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No JKl 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Januarv 2006 3. lithe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to ~~ /I Date:1.11AL05 ! II ~ Signature "--. '----- r.') c" C'o.! Mirh~pl R S~011QY Name 41 South Main Street Middleburg, PA 17842 Address 0... CD 570-837 -1771 Telephone No. Lr:;. ~.-:> = '" L~ ,",.- o:.";':~ c-> Capacity: n Personal Representative !19 Counsel for .personal representative o (fA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPAHNS' COURT DIVISION FIRST AND FINAL ACCOUNT OF JONATHAN DA VID LIPPERT and MARY JEANNETTE LIPPERT-COLEMAN, EXECUTORS FOR THE ESTATE OF JOANNA W. LIPPERT, DECEASED LATE OF LOWER ALLEN TOWNSHIP Date of Death: Date of Appointment: Dates of Advertising in Cumberland Law Journal: Dates of Advertising in The Sentinel: Accounting for Period: February 12,2002 February 22, 2002 March 22, 29, and AprilS, 2002 March 15,22, and 29, 2002 February 22, 2002 to July 20, 2005 Purpose of Account: Jonathan David Lippert and Mary Jeannette Lippert-Coleman, Executors, offers this account to acquaint interested parties with the transactions that have occurred during their administration. It is important that the account be carefully examined. Requests for additional information, or questions, or objections, can be discussed with: Michael H. Sholley, Esquire 41 South Main Street Middleburg, P A 17842 (570) 837-1771 ,..., C~) ~:?\ C) '~S{j ~\;~Q c_~ c:: r'- f"-J Cl -'J ~? U1 v ;:~~ - -:~J [""'"1 ;-:1::\ - ,~:;) C) '0"-;-1 -Tl '0 __ I-n . ') "-i~ SUMMARY OF ACCOUNT Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 Income Receipts Less Disbursements Fiduciary Acquisition Page Value 10 853,113.26 1-2 1,398,741.47 3-4 28,886.49 1,427,627.96 5-6 20,182.90 6 ] 8,442.30 6 48,246.02 86,871.22 1,340,756.74 7 487,643.48 8 840,402.95 9 12,710.31 0.0 Proposed Distribution to Beneficiaries Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts Less Disbursements: Administration Expenses Fees and Commissions Taxes Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand Balance before Distributions Distributions to Beneficiaries Income Balance on Hand 12,710.31 Combined Balance on Hand 853,113.26 0--. Page 1 RECEIPTS OF PRINCIPAL Estate of Joanna W. Lippert As of 7/20/05 Fiduciary Acquisition Assest Listed in Inventory Value (Valued as of date of death) Real Estate 21 acres in North Middleton Township 336,000.00 47.9 acres in North Middleton Township 383,200.00 719,200.00 Checking Accounts PSECU Savings Account 206.00 PSECU Checking Account 16,765.64 PSECU 24-month Certificate 11,069.85 PSECU 24-month Certificate 10,905.54 PNC Certificate of Deposit 21.420.97 60,368.00 Money Market Accounts PSECU Money Market Account 8,000.00 On-Demand Note Demand Note from Timothy A. Lippert 16,000.00 Stock 100 shares of DTE Energy Co. 4,136.50 2,403 shares of M&T 179,323.94 4,776 shares ofWachovia Corp. 150,085.80 3,201.031 shares of Vanguard Windsor II 79,095.16 3,702.922 shares of Vanguard Fund 55,590.57 40.714 shares of Vanguard 500 Index Fund 4,163.82 45,000 shares of Fox Chapel PA 46,108.76 25,000 shares Philadelphia P A Hasp. 26,100.21 25,000 shares West Shore Area PA Hosp. 26,377.79 570,985.22 RECEIPTS OF PRINCIPAL Estate of Joanna W. Lippert As of 7/20/05 Misc. Personal Property Interest from Central P A Conf. Lippert Partnership 1999 Buick Century Automobile 274.25 3,000.00 11,000.00 14,274.25 Refunds 2001 US Treasury Tax Refund 2001 PA State Tax Refund Hospice of Central P A Homeowner's and Auto Insurance 5,823.00 345.00 3,600.00 146.00 9,914.00 TOTAL INVENTORY 1,398,741.47 Page 2 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 Gain Loss 06/29/05 Sale of asset: 21 acres in North Middleton Township 47.9 acres in North Middleton Township Net Proceeds 735,173.45 Appraised Value 719,200.00 15,973.45 11/18/02 Cashing in Asset: PNC Certificate of Deposit Net Proceeds 22,039.82 Appraised Value 21.420.97 618.85 11/19/02 Cashing in Asset: PSECU Certificate of Deposits Net Proceeds 23,143.02 Appraised Value 2 1,975.39 1,167.63 03/27/02 Cashing in Asset: PSECU Money Market Account Net Proceeds 8,921.83 Appraised Value 8,216.31 705.52 12/05/02 Sale of Asset: 100 Shares of DTE Energy Co. Net Proceeds 4,371.91 Appraised Value 4,136.50 235.41 2,403 Shares of M&T Net Proceeds 191,853.82 Appraised Value 179,335.89 12,517.93 Page 3 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 4,776 Shares ofWachovia Corp. Net Proceeds Appraised Value 168,042.43 150,085.80 40.714 Shares of Vanguard 500 Index Fund Net Proceeds Appraised Value 3,454.70 4.163.82 3,702.922 Shares of Vanguard Fund Net Proceeds Appraised Value 45,998.34 55,590.57 3,201.031 Shares of Vanguard Windsor II Fund Net Proceeds Appraised Value 69,116.03 79,095.16 05/09/02 Sale of Asset: Gain 17,956.63 Page 4 Loss 709.12 9,592.23 9,979.13 25,000 Bonds for Philadelphia PA Hospital and 25,000 Bonds for West Shore Area PA Hospital Net Proceeds Appraised Value 52,390.92 52,4 78.00 OS/20/02 Sale of Asset: 45,000 Bonds for Fox Chapel PA Net Proceeds Appraised Value 46,187.39 46.108.76 Net Gain NET GAIN 78.63 28,886.49 28,886.49 87.08 Page 5 DISBURSEMENTS OR PRINCIPAL Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 Administration Expenses Pathemore Funeral Home Rev. Jim Browning - Honorarium Larry Focht - Honorarium Bud Vase for Memorial Service Honorarium for Organist United Methodist Women - Honorarium Memorial Service Meal Memorial Service Flowers Memorial Letter Supplies Clarke-American - Estate Checks The Sentinel - Estate Ad Cumberland Law Joumal- Estate Ad Bank Service Charge Chuck Bricker - appraisal of personal property Harrisburg Moving and Storage Staples - Moving Supplies Obituaries Postage Expenses FedEx Charges Notary Fee PSECU Visa Bill Bethany Village - Rent Bethany Village - Personal Care Expense Woman's Cancer Center - Medical Bill Alert Pharmacy - Bill AT&T - Phone Bill Verizon - Phone Bill American Express - Credit Card AT&T Wireless Bill - Phone Bill Pinnacle Health - Medical Bill Holy Spirit Hospital - Medical Bill Reconciling Ministries Network Community United Methodist Church Samara Foundation of Vermont Cremation Society of P A PFLAG Alert Pharmacy Expressly Yours Catering Expressly Yours Catering Carlisle Memorial Service, Inc. 1,049.54 100.00 100.00 29.67 100.00 ]00.00 2,023.40 158.46 64.59 18.30 116.51 75.00 3.00 60.00 331.87 39.00 241.80 41.37 31.64 2.00 67.20 2,070.30 78.48 100.00 54.58 38.69 20.87 26.13 27.23 12.00 33.30 330.00 220.00 10,000.00 35.00 300.00 79.21 75.003274.39 150.00 Page 6 DISBURSEMENTS OR PRINCIPAL Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 Mary Jeannette Lippert-Coleman William J. Lippert, Jr. Jonathan D. Lippert Fees and Commissions Michael H. Sholley, Esquire - Legal Fees Cumberland Co. Register of Wills Short Certificates Laird Gemberling, II 2001 and 2002 Tax Returns Ameritrade Legal Fees Cumberland Co. Register of Wills Cumberland Co. Register of Wills Michael H. Sholley, Esquire - Legal Fees Laird Gemberling, II 2003, 2004, & 2005 Fid. Taxes Taxes WESTAB - 2001 Local Income Tax U.S. Treasury P A Dept. of Revenue P A Dept. of Revenue P A Inheritance Tax P A State Inheritance Tax U.S. Treasury U.S. Treasury P A Dept. of Revenue P A Dept. of Revenue U.S. Treasury P A Dept. of Revenue TOTAL DISBURSEMENTS OF PRINCIPAL 1,222.13 235.00 47.24 20,182.90 15,500.00 918.00 6.00 350.00 120.00 118.30 880.00 300.00 250.00 18,442.30 3.69 341.00 13.00 525.00 42,750.00 2,546.92 1,646.71 50.00 41.00 45.70 218.00 65.00 48,246.02 86,871.22 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Estate of Joanna W. Lippert For Period 2/22/02 Through 7120/05 12/16/02 Estate Checking Account Partial Distributions Check # 122 to William Joseph Lippert, Jr. 33,160.87 Check # 123 to Timothy Andrew Lippert 33,160.87 Check # 125 to Mary Jeannette Lippert-Coleman 33,160.87 Check # 126 to Jonathan David Lippert 33,160.87 Check # 127 to Albright College Endowment Fund 8,750.00 7,000.00 Check # 128 to Albright Care Foundation Check # 129 to Bethany Village Care Assurance Fund 7,000.00 Check # 130 to Neighborhood Center 7,000.00 Check # 131 to Community United Methodist Church 5,250.00 03/1 0/03 Estate Checking Account Partial Distribution Check # 134 to William Joseph Lippert, Jr. 80,000.00 Check # 133 to Mary Jeannette Lippert-Coleman 80,000.00 Check # 135 to Jonathan David Lippert 80,000.00 Check # 136 to Albright College Endowment Fund 20,000.00 Check # 137 to Albright Care Foundation 16,000.00 Check # 138 to Bethany Village Care Assurance Fund 16,000.00 Check # 139 to Neighborhood Center 16,000.00 Check # 140 to Community United Methodist Church 12,000.00 TOTAL DISTRIBUTION OF PRICIPAL TO BENEFICIARIES 487,643.48 Page 7 PRINCIP AL BALANCE ON HAND Estate of Joanna W. Lippert As 00/20/05 Current Value Checking Accounts Estate Checking Account Estate Money Market Account 5,143.10 847,970.16 Less: Income balance on hand 12,710.31 PRINCIPAL BALANCE ON HAND 840,402.95 Carrying Value Page 8 Page 9 RECEIPTS OF INCOME Estate of Joanna W. Lippert For Period 2/22/05 Through 7/20105 Dividends Wachovia Quarterly Stock Dividend M&T Stock Dividend Wachovia Quarterly Stock Dividend M&T Stock Dividend DTE Energy Dividend Wachovia Quarterly Stock Dividend M&T Stock Dividend DTE Energy Dividend Wachovia Quarterly Stock Dividend M&T Stock Dividend Total Dividends Interest Loan Interest Loan Interest Estate Money Market Account Estate Ameritrade Account Estate Checking Account Service Charge Total Interest TOTAL RECEIPTS OF INCOME 1,146.24 600.75 1,146.24 600.75 51.50 1,241.76 600.75 51.50 1,241.76 720.90 7,402.15 840.00 336.00 4,107.98 4.63 57.55 (38.00) 5,308.16 12,710.31 . . , " PROPOSED DISTRIBUTION TO BENEFICIARIES Estate of Joanna W. Lippert For Period 2/22/02 Through 7/20/05 Check to William Joseph Lippert, Jr. 154,622.65 Check to Timothy Andrew Lippert 234,622.65 Check to Mary Jeannette Lippert-Coleman 154,622.65 Check to Jonathan David Lippert 154,622.65 Check to Albright College Endowment Fund 38,655.66 Check to Albright Care Foundation 30,924.53 30,924.53 Check to Bethany Village Care Assurance Fund Check to Neighborhood Center 30,924.53 Check to Community United Methodist Church 23,193.41 TOTAL PROPOSED DISTRIBUTIONS TO BENEFICIARIES 853,113.56 Page 10 COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~hvn Jonathan David Lippert and Mary Jeannette Lippert-Coleman, Executors under the Last Will and Testament of Joanna W. Lippert, hereby declare under penalty of perjury that they have fully and faithfully discharged the duties of their office; that the foregoing First and Final Accounting is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to their knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the estate have been paid. ~~~~ lf0NATHAN DAVID LIPPERT . tf1!/l~~~~-{7~ MA 'Jt1.f NNETTE LIP RT-COLEMAN COMMONWEALTH OF PENNSYLVANIA COUNTY OF J)~ ) ) ss. ) On this, the J.D<Wl day of ~ ,2005, before me, the undersigned officer, personally appeared Jo han DaVid Lippert, known to me or satIsfactonly proven to be the person whose name is subscribed above, and acknowledged that they executed the same for the purposes contained therein. IN WITNESS WHEREOF, I hereunto set my hand and offici 7 '- seal. NOTARIAL SEAL Megan T. McClain, Notan' I'I'lbUc City ~f ~!B.IJiI)~!'~ ,;oullty sroneJCpIl"" 'er .8, 2006 COMMONWEALTH OF PENNSYLVANIA ) ) ss. COUNTY OF ) On this, the I q 'f/A. day of (~ll' J "1---. , 2005, before me, the undersigned officer, personally appe~ Jeannette Lippert-Coleman, known to me or satisfactorily proven to be the person whose name is subscribed above, and acknowledged that they executed the same for the purposes contained therein. IN WITNESS WHEREOF, I h~'reu to "t my hand 7d offidal "al. _~ If ~pJ ot ry Public COMMONWEALTH OF PENNSYLv. Notarial Seal L!=slie A. Feehrer, Notary Public Mlddleburg Bom, Snyder County My CommiSSion Expires Jan. 7, 2008 (SEAL) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FIRST AND FINAL ACCOUNT OF JONATHAN DAVID LIPPERT AND MARY JEANNETTE LIPPERT -COLEMAN, EXECUTORS FOR THE ESTATE OF JOANNA W. LIPPERT, DECEASED LATE OF LOWER ALLEN TOWNSHIP Date of Death: Date of Appointment: Dates of Advertising in Cumberland Law Journal: Dates of Advertising in The Sentinel: Accounting for Period: February 12, 2002 February 22, 2002 March 22,29, and April 5, 2002 March 15, 22 and 29, 2002 February 22, 2002 to July 20, 20D! Purpose of Account: Jonathan David Lippert and Mary Jeannette Lippert-Coleman, Executors, offers this account to acquaint interested parties with the transactions that have occurred during their adminiatration. It is important that the account be carefully examined. Requests ft additional information, or questions, or objections, can be discuss' with: Michael H. Sholley, Esquire 41 South Main Street Middleburg, PA 17842 (570) 837-1771 I hereby certify that written notice of the filing of this Account, and the date, time and place when the same will be presented to the Court for confirmation and the last day to file written objections to said Account, has been given to every unpaid claimant and to every other person known to the accountant to have or claim an interest in the estate as creditor, beneficiary, heir or next of kin I hereby certify that writ notice of the filing of th Statement of Propposed Distribution, and the date time and place when the sa will be presented to the C for confirmation and of th last day to file written objections to said Stateme of Proposed Distribution, been given to every unpaid claimant and to every othe person know to the account to have or claim an intere in the estate as creditor, beneficiary, heir or next A copy of said Statement w include~Tith the notice. dC~ ~ ~/ ..~ "a~l~ou aq~ q~lL~apnl~ul SBM ~Uallia~B~S P1BS 10 Ado~ V JO ~xau ~o ~laq 'A~Bl~lJauaq '~o~lpa~~ SB a~B~sa aq~ ul ~sa~a~ul UB llilBl~ ~o a^Bq o~ ~uB~uno~~B aq~ o~ MOU~ uos~ad ~aq~o A~a^a o~ pUE ~UEllilEl~ plEdun A~a^a O~ Ua^lb uaaq SEq 'uol~nql~~sla pasodo~d JO ~Uallia~E~S P1ES o~ suol~~a~qo ua~~l~M al11 o~ AEP ~sEl aq~ JO pUB U01~Blli~11UO~ ~OJ ~~noJ aq~ O~ pa~uasa~d aq 111M alliES aq~ uaqM a~Eld pUE allil~ 'a~Bp aq~ pUB 'uol~nql~~sla pasoddo~d 10 ~uallia~E~S slq~ JO bUll1J aq~ JO a~l~ou ua~~l~M ~Bq~ AJ1~~a~ Aqa~aq I 1 , Ul~ JO ~xau ~o ~laq 'A~El~11auaq '~o~lpa~~ SE a~E~sa aq~ ul ~sa~a~ul UE llilEl~ ~o a^Bq o~ ~uB~uno~~B aq~ o~ UMOU~ uos~ad ~aq~o A~a^a o~ pUE ~UEllilEl~ plEdun A~a^a O~ Ua^lb uaaq SBq '~uno~~v P1ES o~ suol~~a~qo ua~~l~M al1J o~ ABP ~sBl aq~ pUB U01~Blli~lJuo~ ~01 ~~noJ aq~ O~ pa~uasa~d aq 111M alliES aq~ uaqM a~Bld pUE allil~ 'a~Ep aq~ pUE '~uno~~v slq~ 10 bUll1J aq~ JO a~l~ou ua~~l~M ~Bq~ A11~~a~ Aqa~aq I ~LL~-Lf:9 (OLS) Zv9L~ Vd 'b~nqalPP1W ~aa~~s ulBW q~nos ~v a~lnbs~ 'Aalloqs "H laEq~lW :q~lM passn~slP aq UE~ 'suol~~a~qo ~o 'suol~sanb ~o 'U01~Elli~OJUl lEuol~lPPE ~oJ s~sanball "paullliBxa AllnJa~E~ aq ~uno~~E aq~ ~Eq~ ~uE~~odllil sl ~I "U01~B~~BlullliPB ~laq~ bUl~np pa~~n~~o a^Eq ~Eq~ SU01~~ESUE~~ aq~ q~lM sal~~Ed pa~sa~a~ul ~ulBnb~B o~ ~uno~~B slq~ s~aJJo 's~o~n~ax~ 'uBllialoJ-~~addl~ a~~auuBa~ A~BW pUB ~~addl~ Pl^Ba UBq~EUO~ :~uno~~v JO asod~nd saoz 'az Aln~ O~ ZOOZ 'zz A~En~qad ZOOZ '6Z pUE ZZ 'S~ q~~EW :pol~ad ~oJ bUl~uno~~v :laul~uas aqoL ul bU1Sl~~a^PV JO sa~Ea :IBu~no~ MB~ pUBl~aqwnJ ul 6ulSl~~a^PV JO sa~Ea :~uaw~uloddv JO a~Ea :q~Eao JO a~Ea ~ zaDz 's 11~dv pUB '6Z'ZZ q~~BW zooz 'zz A~En~qad ZODZ 'Z~ A~En~qad ~ 9-J I - -a ~ dIHSNMOoL N~~~V H~MO~ dO 3oLV~ a3SV3J3a 'oLH3ddI~ "M VNNVO~ dO 3oLVoLS~ ~HoL HOd SHOoLDJ3X3 'NVW3~OJ- oLH3ddI~ aoLoL3NNV3~ XHVW aNV oLH3ddI~ OI^Va NVHoLVNO~ dO oLNDOJJV ~VNld GNV oLSHld "") 141 "'s "Ill ....14 UO!lnq"llllp. 10 .In "p9lj:>. l>&.odOJd 411M .OUllpJOOOIl UI ~:~.~.9!_ ~"C:LI~~IHIIIP pu. ~I.l"t~ NOISI^Ia oLHDOJ ,SNVHdHO aNV~H38WDJ dO SV~~d NOWWOJ dO oLHDOJ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/04/2006 SHOLLEY MICHAEL H 42 SOUTH MAIN STREET MIDDLEBURG, PA 17842 RE: Estate of LIPPERT JOANNA W File Number: 2002-00197 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 2/12/2006 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~~ ~._--=_'L._..., _..l~"':'(l."'!lll'_ _.e~__...._1i_-_p__..:;:! z(""I_.......--...!l-- Jro..\l::::~.!l.:S;I'.lt::JL. IIJIl ~'l/ U.!l.1Si lL>>J!. \0IULl!.UlUllCJi.'~<:lLJlJl.U 'V'lVIULl!.li.tL.Y STAroS REPORT tJNDER RULE 6.12 Name of Decedent: .lnrlnnrl W To; pppr.... Date of Death: February 12, 2002 "Estate No.: 21-02-0197 . Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: YesU No 0 2. If the answer is No, state when the personal representative reasonably believes that the administtation will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative fiie a final account with the CoUrt? . Yes:Ed No 0 b. The separate Orphans' Comt No. (if any) for the personal representative's account is: c. Did the personal representative state ~"1 account informally to the pmiies in interest? Yes 0 No Iik c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk oftbe ' Court and may be attached to this report. ..___---- Signature Date: 2/08/06 ...--" fI!:" Michael Name 41 s. ,::::::) Address Middleburg, FA 17842 Telephone No. 570-837-1771 C' " r-. ~ I~ v---'--~l' Dc--~s=-.,.....;...;....T&;>. L-apaCilj: L.J .l. CJ,.,:,v.1.la.. J..'~"""rJ1;.... ...uo.a.t...i.. \..... ~ Counsel for persoTlal representative \(=t (