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HomeMy WebLinkAbout04-0198PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as C. DARLENE GUNKEL Deceased Social Security No. 186-30-5132 No. To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executor named in the last will of the above decedent, dated January 5, 1999, and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 123 Strayer Drive, Carlisle, South Middleton Township. Decedent, then 67 years of age, died February 21, 2004, at Carlisle Regional Medical Center, Carlisle, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: 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: South Middleton Township, Cumberland County $ unestimated $ Sunestimated WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. Gary 123 Str~er Drive Carlisle, PA 17013 (717) 249-0105 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are tree and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent~ petitioner will well and truly administer the esta~ Sworn to or affirmed and subscribed before me this_~)~-~7y/ · day of Gary L./C~kel Estate of C. Darlene Gunkel, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, ~,~/eO,~,ez/ '~7 6~'~/ , 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 January 5, 1999, described therein be admitted to probate and filed of record as the last will of C. Darlene Gunkel and Letters Testamentary are hereby granted to Gary L. Gunkel. Will Book # Page FEES Probate, Letters, Etc. Short Certificates( ) l~ei~u~n~ia~on TOTAL $ ~-.~/, / Edward L. SchorpP, Esquire (17495) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIgaMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed ~.- 0_, 7- ~)~/ F 5FILESXDATAFILE~ESTATES\I 015 5 -2 petition. Itt 105.8{}5 RF¥ 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 No. /.~/ ! Local Registrar FEB 2 4' 2004 .~{~ B~~ ,,' ~.;; ENl ...... ~ Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH D~CE D~N~ '$ U~UAL OCCUI%~]~ KJNO OF BU$1~£ S$~NC~)$'i'~y ~S D~EDENT EVER IN ~CEDENT'S E~AT~ [ (~~ ~ Automotive us MEDF~E5? [ (s~e~?~c~w , Widowed~"AtST"Us'~ I ~s~ ,,, Secretary ,,~ 1,,. J,,. 12 J q ,,. 123 Strayer Dr. Carlisle PA 17013 ,L ,~.~ Cumberland ,, Bruce 0. Barrick ~'r~'~dabaugh ~*__.ms~ ....... Gary L. Gunkel I~J~~.~.~.~,PA 17013 ~ ~ ~ ~'--~*"~ ~['27Z~04 [~. Zion Cemetery IMechaniesburg PA 17055 ~~T~~%° ,,t [ ~ ...... ~"~'~1 Home Ins 15 Blg Sprln9 Ave ~f~'~ ~ ~ ~ I~,.'-~ /%6~'S ~ ~wvllle PA 17241 I,. LAST ~VILL AND TESTAMENT OF C. DARLENE GUNKEL I, C. Darlene Gunkel, a legal resident of North Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. THIRD: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my son, Gary L. Gunkel. Should my son, Gary L. Gunkel, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate in equal shares to Kenneth A. Barrick and Terri Blosser, provided that should either of them predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share for the other person named herein. FOURTH: I nominate, constitute and appoint my son Gary L. Gunkel, Executor, of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of the said Gary L. Gunkel, I nominate, constitute, and appoint Ten'i Blosser, Executrix, of this, my Last Will and Testament. I hereby relieve my Executor or his successor from the necessity of posting security in connection with their duties as such in any jmSsdiction in which they may be called upon to act, insofar as I am able by law so to do. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will :r:,~t and Testament, consisting of two typewritten pages, each of which bears my initials, this day of (.7-~~fi'~' ,1999. C. Darlene Gunkel, Testatrix Signed, sealed, published, and declared by the above-named Testatrix, C. Darlene Gunkel, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~ ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, C. Darlene Gunkel, Testatrix, whose name is signed to the attached or foregoing instmmem, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. this .S,l~om or ~o and acknowl/.edged before me by C. Darlene Gunkel, the Testatrix, 999. Testatrix, C. Darlene Gunkel Notary Public' Notarial Seal [ Sussn K. Guyot, Notary Public C~rtiste Boro, Cumberland County ~',qv Commission Expires Sept. 4, 1999 M~mb~'~,r, ~.nn~;i~a"fii~OCi~i{Ion of Notari~ ' AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Edward L. Schorpp and Lt m aa witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that C. Darlene Gunkel signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed and subscribed to before me by E~.L. Scho .rpp ~rd [,j~o,~ /~. '~ , witnesses, this ~'~t:!~. day oY~~l~ ,1999. EAL) Witness (SEAL) Notarial Seal Susan K. Guyer, Notary Public Carlisle Boro, Cumberland County My Commission Expires Sept. 4, 1999 M~mber, Palln~ylva~la'-~s~laflo~ of Notaries (SEAL) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ()FFi(,~IAL LJ~.~E ONLY FILE NUMBER 21 04 00198 COUNTY CODE YEAR NUMBER DFCEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) GUNKEL, C. DARLENE DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 02/21/2004 01/13/1937 IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 186-30-5132 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [] 1. OriginalReturn [] 2. SupplementalReturn [] 3. Remainder Retum (date of death pfior to12-13-82) tJJ ~!O~ [] 4. Limited Estate [] 4a'FuturelnterestC°mpr°mise(date°fdeathafter, 2-'12-82) :i:OO ,,,, ~ [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach O [ m of Will) copy of TnJst) < [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and %%95) . ~- Edward L. Schorpp, Esquire n, ,-, fIRM NAME (If applicable) n,z o o Martson Deardorff Williams & Otto [] 5. Federal Estate Tax Return Required I 8. Total Number of Safe Deposit Boxes [] 1 I. Election to tax under Sec. 9113(A) (Attach Sch O) z JMBER 717/243 -3341 COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 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) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 116,380'00~i 113,357.28 None None 82,930.43 25,546.54 86,741.69 25,160.91 45,227.15 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 424,955.94 70,388.06 354,567.88 354,567.88 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z 9 16.Amount of Line 14 taxable at lineal rate 354,567.88 x .045 (16) 15,955.55 = 17. Amount of Line 14 taxable at sibling rate x .12 (17) O  18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 15,955.55 20. [] >> BE SURE TO ANSWER A[[ QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: I STREETADDRESS 123 Drive Strayer CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 797.78 STATE PA 17013 (1) Total Credits (A + B + C) (2) 15,955.55 797.78 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 5,15 7.77 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ] 5 ~ ] 5 '7 o '77 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .................................................................................. [] [] b. retain the right to designate who shall use the property transferred or its income; .................................... ~ c. retain a reversionary interest; or ............ . ................ [] [] d. receive the promise for life of either payments, benefits or care? .............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. preparer other than the personal representativB is. b;~§~'(~ on all inforrr~tion of which preparer has any knowledge. SIGNATURE OF PERSON RESP~2EE~OR F,~I~G RETURN ADDRESS Gary L. Gunkel~'~'/'/ 123 Strayer Drive Carlisle,-PA 17013 SIGNATURE OF PERSON'P~SPONSIBLE FOR FILING RETURN ADDRESS DATE DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS Edward I Ten East High Street Carlisle, PA 17013 DATE For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. {}9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GUNKEL, C. DARLENE SCHEDULE A REAL ESTATE FILE NUMBER 21 - 04- OO198 All real property owned 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 w Iling seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Condominium at 123 Strayer Drive, Carlisle, PA, known as Parcel No. 40-23-0602-064; value is 2004 assessed value for Cumberland County TOTAL (Also enter on Line 1, Recapitulation) VALUE AT DATE OF DEATH 116,380.00 116,380.00 COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GUNKEL, C. DARLENE SCHEDULE B STOCKS & BONDS !FILE NUMBER 21 - 04 - 00198 All propertyjointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE OI NUMBER DESCRIPTION UNIT VALUE DEATH 1 648 shares, common, General Motors Corporation (370442105) 48.53025 31,447.60 2 Accrued dividend to No. I 324.00 3 128 shares, common, Electronic Data Systems (285661104) 19.8000 2,534.40 4 Accrued dividend to No. 3 19.20 5 1254 shares, common, PNC Financial Corp. (693475105 56.9925 71,468.60 6 41 shares, common, Raytheon Co. (755111507) 31.6400 1,297.24 7 452 shares, common, Delphi Corp. (247126105) 10.3325 4,670.29 8 79 shares, Hughes Electronics Corp. (444418107) 16.9300 1,337.47 9 8 shares, News Corp LTD (652487802) 32.3100 258.48 TOTAL (Aisc enter on line 2, Recapitulation) 113,357.28 COMMONWEALTH OF PENNSYLVAN~ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF GUNKEL, C. DARLENE FILE NUMBER 21 - 04- 00198 Include the .proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 2 3 4 5 6 7 8 9 M&T Bank, checking #852317 U.S. Treasury, 2003 income tax refund PA Dept. of Revenue, 2003 income tax refund Members 1st Savings #128656-00 Members 1 st Investment Savings #128656-05 Members 1st Certificate #128656-51 One 2.5 gold piece, 1902, good condition Household goods 1993 Honda Accord, appraised value TOTAL (Also enter on Line 5, Recapitulation) 445.63 1,216.00 133.00 8,046.15 10,368.05 60,271.60 200.00 250.00 2,000.00 82,930.43 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER GUNKEL, C. DARLENE 21 - 04-00198 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Gary L. Gunkel 123 Strayer Drive Carlisle, PA 17013 Son JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY % OF DATE OF DEATH LE'I-I'ER DATE Include name of financial institution and bank account number DATE OF DEATH DECD'S VALUE OF ITEM FOR JOINT MADE :)r similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT'S INTERES'I NUMBER TENANT JOINT ~state. 1 A 11/28/2001 Legg Mason Acct. #360-02072 51,093.08 50% 25,546.54 TOTAL (Also enter on line 6, Recapitulation) 25,546.54 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF GUNKEL, C. DARLENE FILE NUMBER 21 - 04 - 00198 This schedule must be completed and filed if the answer to any of questions I througt~ 4 on page ITEM DESCRIPTION OF PROPERTY N UMBER Include the name of the transferee, their relationship to decedent and the date of transfer. DATE OF DEATH % OF Attach a copy of the deed for real estate. VALUE OF ASSET DECD'S EXCLUSION TAXABLE VALUE (IF APPLICABLE INTEREST 1 American National Insurance Company, Annuity 50,000.0C 100% 50,000.00 #14306077; beneficiary: Gary L. Gunkel, son 2 TIAA Annuity No. C020192-5; beneficiary: Gary L. 7,057.37 100% 7,057.37 Gunkel, son 3 CREF Annuity No. U020192-3; beneficiary: Gary L. 8,634.18 100% 8,634.18 Gunkel, son 4 Fidelity Investments, Dickinson College Retirement 12,698.66 100% 12,698.66 Account #SB004587; beneficiary: Gary L. Gunkel, son 5 Cash transferred 1/29/04 to Gary L. Gunkel, son 11,351.48 100% 3,000.00 8,351.48 TOTAL (Also enter on line 7, Recapitulation) 86,741.69 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF GUNKEL, C. DARLENE FILE NUMBER 21 - 04- 00198 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Egger Funeral Home, Newville, PA ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) Family Exemption: {If decedent's address is not the same as claimant's, attach explanation) Claimant Gary L. Gunkel Street Address 123 Strayer Drive City Carlisle State PA Zip 17013 Relationship of Claimant to Decedent Son Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs EVP Systems, stock valuation report Cumberland Law Journal, advertising Letters Testamentary Smith Elliott & Keams (2003 income tax returns) 4,543.00 15,000.00 3,500.00 281.00 220.00 15.50 75.00 Total of Continuation Schedule(s) 1,526.41 TOTAL (Also enter on line 9, Recapitulation) 25,]60.9! COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GUNKEL, C. DARLENE Schedule H Funeral Expenses & .Z~lmin~ Costs continued FILE NUMBER 21 - 04 - 00198 8 9 10 The Sentinel, advertising Letters Testamentary Certified Mail, Dept. of Public Welfare Register of Wills, short certificates Register of Wills, filing fee, Inheritance Tax Return South Middleton Township Municipal Authority, water/sewer pending distribution of real estate Property Management Inc., condominium fees pending distribution of real estate PPL, electric service pending distribution of real estate Reserved for additional probate, filing fees for account, miscellaneous maintenance expenses pending completion of estate 105.53 4.42 6.00 15.00 101.00 578.46 216.00 500.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GUNKEL, C. DARLENE SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 04- 00198 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 4 5 6 7 8 9 10 11 12 DESCRIPTION U.S. Treasury, 2004 income tax estimated payment PA Dept. of Revenue, 2004 income tax estimated payment Members 1st, Second Mortgage Loan #128656-03 LLBean MBNA America, Acct. #4800 1218 9677 8295, account payable Outstanding checks, M&T Bank checking Comcast, account payable Condominium Association, account payable PPL, account payable Judy A. Campbell, 2004 County/township real estate taxes from 1/1/04 Central Penn Medical Group Emergency, medical services not covered by insurance Forest Park Health Center, account payable Sprint, account payable TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 240.00 133.00 31,762.28 12,243.15 4.30 86.00 96.41 206.00 279.12 57.77 54.00 65.12 45,227.15 REV-1513 EX+ (9-00) ~ SCHEDULE J eOM MONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER GUNKEL, C. DARLENE 21 - 04 - 00198 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE L TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Gary L. Ounkel Son Entire residue 123 Strayer Drive Carlisle, PA 17013 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Page 1 of 1 Detailed Results for Parcel 40-23-0602-064.-U351233 in the 2004 Tax Assessment Database - Proposed DistrictNo 40 Parcel ID 40-23-0602-064.-U351233 MapSuffix HouseNo 123 Direction Street STRAYER DRIVE Ownerl GUNKEL, C DARLENE Owner2 i PropType R PropDesc LivArea 1135 CurLandVal 0 CurlmpVal 116380 CurTotVai 116380 CurPrefVal Acreage .00 CIGrnStat TaxEx 1 SaleAmt 104900 SaleMo 11 SaleDa 22 SaleCe 19 SaleYr 99 DeedBkPage 00211-00959 YearBlt 1989 HF File Date HF_Approval_Status http ://taxdb.ccpa.net/details. asp?id=40-23 -0602-064.-U3 5123 3 &dbselect= 1 4/8/2004 MEMBERS 1st FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest to Date of Death Name of Joint Owner INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest to Date of Death Name of Joint Owner CERTIFICATE OF DEPOSIT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest to Date of Death Name of Beneficiary LOAN ACCOUNT: Account Number/Suffix Date of Disbursement Principal Balance at Date of Death Loan Description Name of Co-Maker Collateral Securing Loan 128656-00 09/10/1996 $8,O4O.99 $5.16 $8,046.15 None 128656 -05 09/10/1992 $1 O,362.O9 $5.96 $10,368.05 None 50.14. E, Z'k.~ ~' 128656 -51 12/28/2000 $60,045.24 $226.36 $60,271.6O None 128656 -03 o3/12/2oo3 ~cH. 3:, ~:q-~ ,~ $31,762.28' 2"d Mortgage None Property: 123 Strayer Drive, Carlisle, PA *Credit life insurance purchased on loan '4 MEMBERS 1sT FEDERAL CREDIT UNION "D~nise A. Wolfe ~; Insurance Supervisor March 9, 2004 Estate of: C. DARLENE GUNKEL Date of Death: February 21, 2004 Social Security: 186-30-5132 5(~00'Louise Drive · P.O. Box 40 - Mechanicsburg, Pennsylvania ~'7055 · (717) 697-1161 · www. memberslst.org , L.g. ,.I~SO., Wood. h?co~'porai'ed 7t?~ 25'$ ~ 43¢'? Member New Yeti', S~ock March 9, 2004 Mr. Edward L. Schorpp 10 East High Street Carlisle, PA 17013 Dear Mr. Schorpp, Enclosed is the valuation of account #360-02072 as of February 21, 2004. Per our records, the account was opened as a joint account on January 11, 1999. If you have any other questions or need additional information, please contact me at 258-4363. Sin~cerely, , Brian Fields Financial Advisor Darlene Gunkel Amount DESCRIPTION 50000 Cross Country Bank. Del Cusip: 227482gGE0 499.24 Cash SUBTOTAL TOTAL PRICE DATE SECURITY ACCRUED VALUE DIV/INT 2/21/04 50000.00 593.84 499.24 $50,499.24 $593.84 $5TT~g3¥08- .................................. pR ,FER F) Account S~atemer~! Legg Mason Wood Walker, Mernber New York Stock Exchange, I~c./Meamber Page: 1 Account: 360-02072 F.A.: 2NS January 31, 2004 Last Statement December 31, 2003 THE FIELDS GROUP LEGG HASON HOOD NALKER o,19 STONE[HEDGE DRIVE SUJ~TE 1 CAI~LTSLE PA 17013-9128 (717) 2-68-0,363 (800) 30,8-1776 C DARLENE GUNKEL & GARY L GUNKEL 125 STRAYER DRIVE CARLISLE PA [7013-0,0,08 76O h,,llh,,lih,,,.Ih,lh,l,,I,h,ilh,,I,,h,,hh,lhh,,li Cash Balance 0,99.07 Certificates of Deposit -62,629.00 This Statement .53,128.07 Last Statement -63, 09ii. 38 You may have purchased mutual funds, annuities, limited partnerships or other investments which are not reported as positions on this statement. If so, you will receive periodic statements directly from the fund, insurance company or partnership. This Month Year to Date Other Income Credit Interest 0.19 0.19 Taxable Income 0.19 0.19 Cash Opening Balance 0,98.88 Closing Balance 699.07 Date Transaction Quantity Description Price Amount 01/30 INTEREST INTEREST ON CREDIT BALANCE $.19 AT O.q6OZ 12/31 THRU 01/29 Securities prices used in your portfolio summary are obtained from outside services and their accuracy cannot be guaranteed. These values are provided as a general guide but in some cases may not reflect the actual market price. If an exact price is needed, contact your Financial Advisor. Certificates of Deposit Quantity Description Price Market Value SO,O00 CROSS fiTRY BK HILHINGTON DEL 10-6.258 052.629.00 C/D FEDL IJ~SD TO lOOM ACT/365 DATED DATE 11/28/0! DUE 11/28/2006 S.lOOZ MN 28 -- Estimated -- Annual Cu~ent Income Yield 02,550.00 Market Value of Certificates of Deposit 100.0% of Portfoho ~-62~629.00 Statement Continued on Reverse Side See Enclosed Brokerage Account Statement Disclosure For Important Information 760 274 1,335ZBA 11 01/31/04; 16:09 36O-O0913 :.,.LBear ~eo=k I,,,llhl,,h,hh,h,lh,,I,h,,hlh,hh,,hlh,I ,able to: MBNA AMERICA P.O. BOX 15287 WILMINGTON, DE 19886-5287 For account Information call 1-800-297-2326 Pdnt change of address or new telephone number below IMBN ,J 1997 ACCOUNT NUMBER PAYMENT DUE DATE NEW BALANCE TOTAL TOTAL MINIMUM PAYMENT DUE AMOUNT ENCLOSED DETACH TOP PORTION AND RETURN WffH PAYMENT C DARLENE GUNKEL 123 STRAYER DR CARLISLE PA 17013-440823 Address C~ State 23p ( ) ( ) 08 Home phone Worn phone Account Number Credit Uae Cash or Credit Available 01224315000196000004800121896778295 ~/;;,~,. Cycle Cloaln~ Date Total Minimum Pa~ ~ ~ ~ ~ 4800121896778295 $12,3oo.oo j $56.85 J 30 Posting Transaction Reference Card I Categoflf J Transactions Date Date Number Type MARCH 2004 STATEMENT :'AYMENTS AND CREDZTS )3/01 3492 VS PAYMENT - THANK YOU )URCHASES AND ,aDJUSTMENTS )2/10 02/08 3217 VS C WALMART #2574 CARLISLE PA TOTAL FOR BZLLZNG CYCLE FROM 02/08/2004 THROUGH 03/08/2004 LL BEAN COUPON DOLLARS: · 07 MONTHLY .60 AVAILABLE 03/08/04 $196.00 Charges J04/05/04 Credits (CFi} 201 .00 CR 15.41 $1B.41 $201.00 CR AN IMPORTANT AMENDMENT TO YOUR ACCOUNT TERMS IS ENCLOSED. VISIT THE NEW L.L.BEAN FACTORY STORE IN WEST LEBANON, NEW HAMPSHIRE, AND DISCOVER OUR WIDE VARIETY OF APPAREL, OUTDOOR GEAR, HOME GOODS, AND MORE. L.L.BEAN VISA CREDIT CARD CUSTOMERS ENOOY FREE REGULAR SHIPPING ON L.L BEAN ORDERS AND FREE MONOGRAMMING--WHEN OFFERED. SOME EXCEPTIONS APPLY. IMPORTANT NEWS SUMMARY OF TRANSACTIONS TOTAL MINIMUM PAYMENT DUE Previous Balance $12,247.02 (-) Payments and Credits $201.00 (+) Cash Advances $0.00 (+) Purchesea and AdJusflllants Corresponding Annual Percentage Rate 17.98% 17.98% 17.98% $15.41 FINANCECHARGE$CHEDULE Cal~ PeflodlcR~e Cash Advances A. BALANCE TRANSFERS, CHECKS.o.049260% DLY B. ATM, BANK ................. 0.049260% DLY C. PURCHASES 0.049260% DLY Periodic Rate (+) Transaction Fee (=) New Balance J J NANCECI~E$ FINANCE CHARGE$ /....Total ']~lJl Past Due Amount ................. $0.00 Current Payment .................. $].96.00 $181.72 $0.00 ~, $12,243.15 H TctalMInlmum Payme~ **' ...... " II Due ...................................... $196.00 Balance FOR YOUR SATISFACTION, EVERY HOUR, EVERY DAY Subject to · For Cuslomer Safisfaclien amd up to lhe minule automated informalJon ndudin9, Finance Charge balance, av~able c~edit, paymanls received, payments due, due date, payme~l ad,'ess inf(Xmalien, o~ to request duplicate statemanls, call 1-800-297--2326. $0.00 · Fo~ TDD ('retecemmunicalion Device for b~e DeBt) assistance, call 1-800-346-3178. $0. O0 · Mail paymenls to: MBNA AMERICA, P.O. BOX 15287, WILMINGTON, DE $12,296. ?3 19886-5287. . Billing rights are preserved enly by wrillea nqu ry Mai b Iling inquiries using f(Xm On the back and other inquiries to: ' MBNA AMERICA_ P.O_ BOX 15026_ WILMINGTON. DF 1 g850-5026. ' ' ' ' FOR THIS BILLING PERIOD: ANNUAL PERCENTAGE RATE ................... 17.98% LAST WIfLL AND TESTAB'i[ENT Co DAI~dL, ENE GUNIKEL I, Co ]~r~ene G~mtke~, a legal resident of North Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. ]FII]RST: I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. T~IIRll]): I devise and bequeath the residue of my estate, of every nature and wherever situate, to my son, Gary L. Gunkel. Should my son, Gary L. Gunkel, predecease me or die on or before the thirtieth day following my death: I devise and bequeath the residue of my estate in equal shares to Kenneth A. Barrick and Terri Blosser, provided that should either of them predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share for the other person named herein. ]FOURTH: I nominate, constitute and appoint my son Gary L. Gunkel, Executor, of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of the said Gary L. Gunkel, I nominate, constitute, and appoint Terri Blosser, Executrix, of this, my Last Will and Testament. I hereby relieve my Executor or his successor from the necessity of posting security in connection with their duties as such in any jurisdiction in which they may be called upon to act, insofar as I am able by law so to do. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will ~_,,,_~ and Testament, consisting of two typewritten pages, each of which bears my initials, this -.-~--~ dayof ~7-~e./,,-~ y ,1999. C. Darlene Gunkel, Testatrix (SEAL) Signed, sealed, published, and declared by the above-named Testatrix, C. Darlene Gunkel, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ACKN©WL1EtDGMIIgNT COMMONWEALTH OF PENNSYLVANIA ) couNTY OF CUMBERLAND ) SS. I, C. Darlene Gunkel, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. this morafxtoand acknowl. J_edged before me by C. Darlene Ounkel, the Testatrix, day of-~ba-~~ ,1999. Testatrix, C. Darlene Gunkel Notar a Seal Si. s3r~ K Guv:~.r Notary Public ~ 4v C3n-m'fiss~on Expires Se~t. 4 1999 ............ ~ ...... ........... COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Edward L. Schorpp and the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that C. Darlene Gunkel signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen or more years of age, of sound mind, and under no constraint or undue influence. ,Swom or affirmed and subscribed to before me by E~.L. Scho .rpp ~ i.,..t~.~,.; /{. i;'!'.,~3.~/,~, witnesses, this ~'tl:~ day o~ ,1999. Witness, Edward' L. Scho~-pp' (SEAL) Notarial Seal Susan K. Guyer, Notary Public Carlisle Bolo, Cumbariand County i My Commission Expires Sept. 4, 1999 (SEAL) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF ~NDIVlDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003964 GUNKEL GARY L 123 STRAYER DRIVE CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 186-30-5132 FILE NUMBER: 2104-01 98 DECEDENT NAME: GUNKEL C DARLENE DATE OF PAYMENT: 05/21/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/21/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $15,157.77 REMARKS: GARY L GUNKEL TOTAL AMOUNT PAID: $15,157.77 SEAL CHECK# 112 INITIALS: SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS F:\FILES\DATAFILE\ESTATES\ 10155-2.notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: C. Darlene Gunkel Date of Death: February 21, 2004 File No. 21-04-0198 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about May 21, 2004. Gary L. Gunkel 123 Strayer Drive Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: May 21, 2004 Signature Name Edward L. Scho~p, E~'quire' / MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-060! COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT) ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX REV-lO47 EX AFP (01-o3) EDWARD L SCHORPP ESQ MARTSON ETAL 10 E HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 07-I9-ZOOq GUNKEL 02-21-200q 21 0~-0198 CUHBERLAND 101 Amoun~ RamL'l:'~ad C D HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND C0 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 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GUNKEL C D FILE NO. 21 0q-0198 ACN 101 DATE 07-19-200q TAX RETURN NAS: (X) ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. RaaZ Es~a~a (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S*ock/Par*narsh/p Zn~aras~ (Schedule C) ($) q. Nor~cgagas/No~as Receivable (Schedule D) (~,) 5. Cash/Bank Deposi~s/Hisc. Personal Proper~:y (Schedule E) ($) 6. Jo/n~ly O,ned Propar*y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assa*s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expansas/Adm. Costs/H/sc. Expenses (Schedule H} (9) 10. Dab~s/Hor~gaga L/ab/lib/es/Liens (Schedule I) (10) 11. To,al Daduc~/ons 12. Na~ VaZua of Tax Ra~urn 116z380.00 113z357.28 .00 .O0 82~950.~3 25~5R6.5q 86~7~1.69 25,160.91 q5,227.15 (11) (12) 15. lq. NOTE: Char/~able/Govarnmen~al Bequests; Non-elected 911:5 Trusts (Schedule J) (13) NB'l: Value of Es~a~a Sub~ac~: ~co Tax (1~) [f an assess;ent ~as 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. Amoun~ of L/ne 1~ a~ Spousal ra~a 16. Amoun~ of L/ne 1~ ~axmble a~ Lineal~Class A ra~e 17. Amoun~ of L/ne lq a~ S/bling ra~e 18. Amoun~ of L/nm 1~ ~axable a~ Colla~aral/Class B ra~e 19. Pr/nc~pal Tax Due TAX CREDITS: PAYHENT RECEIP1 DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) 05-21-200~ CD00396~ 797.78 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDZT/ONAL /NTEREST. (16) (16) (17) (18) NOTE: To Lnsure proper crad/~ ~o your account, subm/~ ~he upper por~/on of ~h/s fora ~/~h your ~ax payment. qZq,955.9q 70.~R8.0~ 35~,567.88 .00 35~,567.88 18 and 19 will O0 --..'"~'* x = · ::: :" ): :~ ~5,955 55 AMOUNT 15,955.55 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ( IF TOTAL DUE 1S LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR}, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coeeonwealth hereby expressly reserves the right to appraise and assess transfer Xnheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADH/N- XSTRATIVE CORRECTIONS: D~SCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TZ P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which Has not requested on the Tax Return, may be requested by completing an #Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications ars available at the Office of the Register of Hills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-56Z-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-~47-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, er assessment of tax (including discount or interest) as shown 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. Z81021, Harrisburg, PA 171ZS-10Z1, OR --election to have the matter determined at audit of the account of the personal represantativa~ OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of [ndividual Taxes, ATTN: Post Assessment Reviee 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. [f 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 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat 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 from the date of death, to the data of payment. Taxes which became deIinquent before January 1, 198Z bear interest at the rate of six (BZ) 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 ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548' 1988-1991 11Z .000501" ZOOX 9Z .000247 1985 16Z .000438 199Z 9Z .000247 ZOO2 6Z .000164 1984 11Z .000301 1995-1994 7Z .00019Z ZOO5 5Z .000157 1985 1SI .000556 1995-1998 92 .000247 2004 42 .000110 1986 lOX .000274 1999 7Z .00019Z 1987 lOZ .000274 ZOO0 7Z .O0019Z --Interest is calculated as follows: XNTEREST = BALANCE OF TAX UNPAXD X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. IN RE: ESTATE OF C. DARLENE GUNKEL, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : : ORPHANS' COURT DiVISION : NO. 2004-0198 FIRST AND FINAL ACCOUNT OF GARY L. GUNKEL, EXECUTOR OF THE ESTATE OF C. DARLENE GUNKEL, LATE OF SOUTH MIDDLETON TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA Date of Death: Letters Testamentary Granted: Letters Advertised: Sentinel - Cumberland Law Journal - Account Stated to February 21, 2004 February 27, 2004 March 9, 16 & 23, 2004 March 12, 19 & 26, 2004 July 15, 2004 [The account also indicates the proposed distribution of the estate.1 SUMMARY PRINCIPAL Receipts Conversions to Cash Less Disbursements Principal Balance Remaining $ 312,972.50 -9,519.35 303,453.15 -38,765.13 264,688.02 INCOME Receipts Less Disbursements 1,444.66 0.00 Income Balance Remaining Total for Distribution Distributions to Beneficiaries 1,444.66 266,132.66 -32,450.00 BALANCE FOR DISTRIBUTION $ 233~682.68 ASSETS COMPRISING ESTATE: Residence, 123 Strayer Drive, Carlisle, PA M&T Bank estate checking account, cash (after reserved disbursements) Legg Mason, Estate Account #360-01138, cash balance as of 7/12/04 Legg Mason, Estate Account #360-01138, 52 shares PNC TOTAL PRINCIPAL RECEIPTS Residence, 123 Strayer Drive, Carlisle, PA Assets listed on Schedule B, Inheritance Tax Return, attached hereto Assets listed on Schedule E, Inheritance Tax Return, attached hereto Miscellaneous deposit New Corp., cash in lieu of fractional shares Hughes Electric, cash in lieu of fractional shares TOTAL $ 116,380.00 12,837.20 101,501.87 2,963.61 $ 233,682.68 $116,380.00 113,357.28 82,930.43 280.02 24.31 0.46 $ 312,972.50 PRINCIPAL CONVERSIONS TO CASH 648 shares, common, General Motors Corporation Cost basis: Redemption proceeds: 128 shares, common, Electronic Data Systems Cost basis: Redemption proceeds 1202 shares, common, PNC Financial Corp. Cost basis: Redemption: 41 shares, common, Raytheon Co. Cost basis: Redemption: 31,447.60 28,180.78 2,534.40 2,269.94 68,504.99 62,924.43 1,297.24 1,349.05 GAIN/LOSS $ -3,266.82 -264.46 -5,580.56 51.81 -2- 452 shares, common, Delphi Corp. Cost basis: 4,670.29 Redemption: 4,313.42 79 shares, Hughes Electronics Corp. (now DirectTV Gr., Inc.) Cost basis: 1,337.47 Redemption: 1,297.71 8 shares, News Corp. LTD Cost basis: 258.48 Redemption: 195.79 TOTAL PRINCIPAL DISBURSEMENTS various various 03/24/04 various 03/24/04 03/24/04 03/24/04 03/24/04 03/24/04 03/24/04 03/24/04 04/08/04 04/08/04 04/08/04 04/13/04 04/20/04 05/20/04 Outstanding check on date of death, M&T checking #852317 PPL Judy A. Campbell, Twp. real estate and personal taxes Central Penn Medical Group Emergency Forest Park Health Center, account payable MBNA America, balance due Property Management Inc., condo association fees Sprint, account payable SEK, preparation of 2003 personal income tax returns US Treasury, 2003 refund applied to 2004 estimated payment PA Dept. Rev., 2003 refund applied to 2004 estimated payment Carlisle Area Tax Bureau, Gary Gunkel personal taxes SMTMA, account payable Bond fee for stock replacement Peerless Insurance, vehicle insurance Comcast, account payable Andorra Radiology, account payable -356.87 -39.76 -62.6~ $ -9,519.35 $ 4.30 126.68 279.12 57.77 54.00 12,243.15 96.41 65.12 220.00 240.00 133.00 103.00 101.00 20.00 438.00 85.36 116.00 -3- 05/20/04 05/20/04 05/20/04 06/01/04 reserved reserved reserved TOTAL Register of Wills, Agent, Inheritance Tax payment Martson Deardorff Williams & Otto, interim attorneys' fees Martson Deardorff Williams & Otto, disbursements Register of Wills, probate fee Certified mailing fee The Sentinel, advertising letters Cumberland Law Journal, advertising letters EVP, stock valuation Register of Wills, short certificates Register of Wills, filing fee, Inheritance Tax return Register of Wills, additional probate fee Gary L. Gunkel, family exemption Martson Deardorff Williams & Otto, balance of attorneys' fees Reserved for additional filing fees and miscellaneous expenses 281.00 4.42 105.53 75.00 15.50 6.00 15.00 INCOME RECEIPTS Members 1 st, savings, interest through closing Members 1 st, investment savings, interest through closing Members 1 st CD, interest through closing M&T estate checking account, interest through 7/2/04 Delphi, 4/12/04 dividend American National Insurance, income distribution PNC, 4/26/04 dividend Legg Mason, estate account, interest on credit balance through 6/30/04 TOTAL INCOME DISBURSEMENTS None TOTAL -4- 15,157.77 2,977.00 477.45 70.00 3,500.00 2,000.00 200.00 $ 38,765.13 $ 4.41 5.96 624.21 7.13 31.64 143.76 627.00 0.55 $ 1,444.66 $ 0.00 $ 0.00 DISTRIBUTIONS TO BENEFICIARIES To: Gary L. Gunkel 1993 Honda $2.5 gold coin 2,000.00 200.00 Household goods 250.00 Cash 30,000.00 TOTAL $ 32,450.00 Gary L. 'Cca~, Executor COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) Gary L. Gunkel, being duly sworn according to law, deposes and says: That he is the Executor of the Estate of C. Darlene Gunkel, deceased; that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that to his knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the estate have been paid; and that the Grant of Letters Testamentary and the first complete advertisement thereof occmred more than four (4) months before the filing of the Account. Sworn and subscribed to before me this ~'~[~X_ day of ~3~,~x~_ , cO. z5/) -/ Notary Public -- ' ' /~ - NOTARIAL SEAL CORRINE L. MYERS, NOTARY PUBLIC CARLISLE BORO, COUNTY OF CUMBERLAND! MY COMMISSION EXPIRES MAY 27, 2007 -5- SCHEDULE B STOCKS &BONDS COMMONWEALTH OF PENNSYI.VAN IA IN[4ER/'~ANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER GUNKEL, C. DARLENE 21 - 04 - 00198 All propertyJolntly-ownefl with right of survivorship must be disclosed on Schedule F. iTEM VALUE AT DATE C NUMBER DESCRIPTION UNIT VALUE DEATH 1 648 shares, common, General Motors Corporation (370442105) 48.53025 31,447.60 2 Accrued dividend to No. 1 324.00 3 128 shares, common, Electronic Data Systems (285661 I04) 19.8000 2,534.40 4 Accrued dividend to No. 3 19.20 5 1254 shares, common, PNC Financial Corp. (693475105 56.9925 71,468.60 6 41 shares, common, Raythaon Co. (755111507) 31.6400 1,297.24 7 452 shares, common, Delphi Corp. (247126105) 10.3325 4,670.29 8 79 shares, Hughes Electronics Corp. (444418107) 16.9300 1,337.47 9 8 shares, News Corp LTD (652487802) 32.3100 258.48 TOTAL (Also enter on line 2, Recapitulation) 113,357.28 SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER GLTNKEL, C. DARLENE 21 - 04 - 00198 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshfp must be disclosed on schedule F. ITEM IVALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 2 3 4 5 6 7 8 9 M&T Bank, checking #852317 U.S. Treasury, 2003 income tax refund PA Dept. of Revenue, 2003 income tax refund Members 1st Savings #128656-00 Members 1st Investment Savings #128656~05 Members 1st Certificate #128656-51 One 2.5 gold piece, 1902, good condition Household goods 1993 Honda Accord, appraised value 445.63 1,216.00 133.00 8,046.15 10,368.05 60,271.60 200.00 250.00 2,000.00 TOTAL (Also enter on Line 5, Recapitulation) 82,930.43 SCHEDULE OF PROPOSED DISTRIBUTION Gary L. Gunkel, Executor of the Last Will and Testament of C. Darlene Gunkel, deceased, proposes to distribute the balance in his hands, to wit: $233,682.68, in accordance with the said Last Will and Testament as heretofore filed in the Office of the Register of Wills of Cumberland County, Pennsylvania, as follows: TO: Gary L. Gunkel, per Item Third of said Will: In Kind: Residence, 123 Strayer Drive, Carlisle, PA Legg Mason account # 360-01138, cash balance Legg Mason account #360-01138, 52 shares PNC Cash $116,380.00 101,501.87 2,963.61 12,837.20 TOTAL BALANCE FOR DISTRIBUTION $233,682.68 STATEMENT OF THE REASONS FOR THE PROPOSED DISTRIBUTION The above distribution is proposed in accordance with the Last Will and Testament cfC. Darlene Gunkel. Sworn and subscribed to before me this day of ~ x_ , ~oost ~ ~ Not~blic ~ NOTARIAL SEAL I CORR~NE L. MYERS, NOTARY PUBLIC ~ CARLISLE BORO, COUN~ OF CUMBERLANB ~ MY COMMISSION~,~, ~xPl~, ES MAY 27. 2007 ~ -6- @F I, Co II~or~ene Gunke~, a legal resident of North Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking all other wills and codicils heretofore made by me. I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. . T~IIRD: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my son, Gary L. Gunkel. Should my son, Gary L. Gunkel, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate in equal shares to Kenneth A. Barrick and Terri Blosser, provided that should either of them predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share for the other person named herein. FOURTH: I nominate, constitute and appoint my son Gary L. Gunkel, Executor, of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of the said Gary L. Gunkel, I nominate, constitute, and appoint Terri Blosser, Executrix, of this, my Last Will and Testament. I hereby relieve my Executor or his successor from the necessity of posting security in connection with their duties as such in any jurisdiction in which they may be called upon to act, insofar as I am able by !aw so to do. IN WITNESS WHEREOF, t have hereunto set my hand and seal to this, my Last Will and Testament, conststmg of two typewritten pages, each of wfuch bears my ~mtlals, th~s dayof ~7-~e~'~,,J''' ~ 1999. C. Darlene ~unkel, Testatrix Signed, sealed, published, and declared by the above-named Testatrix, C. Darlene Gunkel, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~.~ .~~/..- ACKN@WLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, C. Darlene Gunkel, Testatrix, whose name ~s signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that [ signed it as my free and voluntary act for the purposes therein expressed. ,.~rn or af~-"~-'~kxto and acknow?,.edged before me by C. Darlene Gunkel, the Testatrix, this ~.~ day of ~ , 1999. Testatrix, C. Darlene Gunkel AFF]~DA¥]~T COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) We, Edward L. Schorpp and i..t:::' ~i 0 ~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that C. Darlene Gunkel signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen or more years of age, of sound mind, and under no constraint or undue influence. Sworn or affirmed and subscribed to before me by Ed~'~ L. Schorpp i~.~;~/-', g,, :!.~-r,'~ ,witnesses, this ~"~ dayo' ~M~ ,1999. Witness (SEAL) Notariat Seal Susan K. Guyer, N~taq Public Cadisle Bolo, Cumberland Ceunt~ My Commission Expires Sept. 4, 1999 (SEAL) ~ iqoret>y ce~fy that written notice of the filing of This Account, and o( the date, time and place ,vhen the same will be peeee~ted to the Court or conflwnation and of the ~ day to file written ~bjectioes to said Aggour,~ he~ been give~ to 9ve~'y unpaid ~ arid to every other person knoWn to the acd~l~[Itant ~ have or claim an interest in the es~as ~edlto~, beneficiary, heir or next of Idn. i hereby certify that written notice of the filing of {his Account, end of the date, time and p~ace ,vhen the same will be ~tod to the Court o~ confirmatio~ and of the la~ day to file written ,Ojection$ to said Acx3ou~3t, has be~m given to ~,very unpaid ~ and to eve~ other person known to the ~ to have o~ claim an interest in the estatllas c~lito~, beneficial, ne}~ or next of kill. IN RE: ESTATE OF C. DARLENE GUNKEL, DECEASED : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2004-0198 DECREE AWARJMNG REAL ESTATE AND NOW, this ? dayof ~n , 2004, it appearing that the First and Final Account and Schedule of Proposed~istribution of Gary L. Gunkel, Executor of the Estate of C. Darlene Gunkel, late of South Middleton Township, Cumberland County, Pennsylvania, have been filed and advertised in accordance with law and rules of Court and the same have been confirmed by the Orphans' Court of Cumberland County, Pennsylvania, on August 24, 2004, and it appearing that said Executor, Gary L. Gunkel, in his Schedule of Proposed Distribution claims the distribution of the real estate in kind to Gary L. Gunkel, it is ordered, adjudged and decreed that the hereinafter described real estate is hereby awarded to Gary L. Gunkel and his heirs and assigns: ALL THAT CERTAIN unit in the property known, named and identified in the Declaration referred to below as "Forest Meadow, a Condominium", located at 123 Strayer Drive, South Middleton Township, Cumberland County, Pennsylvania, which has heretofore been submitted to the provisions of the Pennsylvania Uniform Condominium Act, 68 PA C.S.A. Section 3301, et seq., by recording in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, the Declaration dated November 1, 1985, and recorded on November 1, 1985, in Miscellaneous Book 310, Page 1090, Amendments thereto, dated September 16, 1986, and recorded September 16, 1986, in Miscellaneous Book 323, Page 337, Amendments dated April 24, 1987, and recorded April 24, 1987, in Miscellaneous Book 332, Page 878, Amendments dated December 23, 1987, and recorded December 23, 1987, in Miscellaneous Book 344, Page 272, and further Amendments thereto dated January 31, 1989, and recorded January 31, 1989, in Miscellaneous Book 360, Page 131, being and designated in such Declaration and Amendments as Unit #35, (known as a Locust Model), as more fully described in such Declaration and interest in the Common Elements (as defined in such Declaration and Amendments of 1.80%). BEING the same premises which Joseph W. McDermond, Jr., individually and as Executor of the Estate of Joseph W. McDermond, deceased, by Deed dated November 17, 1999, and recorded in Cumberland County, PA, Deed Book 211, Page 959, granted and conveyed unto C. Darlene Gunkel. The said C. Darlene Gunkel having died February 21, 2004, Letters Testamentary were grante_d2gnto Gary L. Gnnkel by the Register of Wills of Cumberland County. ~ ~: ' The Recorder of Deeds in and for said County of Cumberland is directed to record this Decree among the deeds in his official capacity and to index the same in the Grantor index against the Estate of C. Darlene Gunkel and in the Grantee index to Gary L. Gunkel, in accordance with the Pennsylvania Probate, Estates and Fiduciary Code of 1972, as amended, Sections 3534-3536. By the Court, CERTIFICATION OF ADDRESS I hereby certify the precise residence and complete post office address of the within named Grantee is 123 Strayer Drive, Carlisle, PA 17013. Dated: Attorney for Estate of C. Darlene Gunkel (NTS) MARTSON DEARDORFF WILLIAMS ~ OTTO INFORMATION. ADVlC~. ADVOC..~CY ATTORNEYS & COUNSELLORS AT LAW TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 Name of Decedent: Date of Death: File No. : Social Security No.: REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) C. DARLENE GUNKEL February 21,2004 21-04-0198 186-30-5132 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state thefollowing: a. Did the personal representative file afinal account with the Court? Yes x No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? y~ No x d. Date: April 7, 2005 C") I' F: IFlLESIDA T AFILEIEST A TESI I 0 155 .2.srep Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signatl{W~~~ Name: Edward L. Schorpp, Esquire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PAl 70 13 (717) 243-3341 Counsel for personal representative u-R