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Home My WebLink About08-14-091505607121 -a REV-1500 Ex (O6-OS) OFFICIAL USE ONLY PA Department of Revenue Bureau of IndNldual Taxes County Code Year Flle Number Poeox2eosD1 INHERITANCE TAX RETURN 2 1 0 9 0 0 9 8 HertisWm PA 17128-0601 RESIDENT DECEDENT _ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 0 9 0 5 7 6 8 5 0 1 2 2 2 0 0 9 0 4 0 2 1 9 1 8 Decedent's Last Name Suffix Decedent's First Name MI B E Y E R S M A R Y L O U I S E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Return (date of death poor to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Ratum Required death after 12-12-82) ® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 6. Total Number of Safe Deposit Boxes (Attach Copy of WIII) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31.91 and 1.1-95) (Attach Seh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD SE DIRECTED T0: Name Daytime Telephone Number J O E L R Z U L L I N G E R 7 1 7 2 6 4 6 0 2 9 Finn Name (If Applicable) RE61 OF WILLS~E ONLY ~ Z U L L I N G E R D A V I S, P .. C B c ~ First line of address ~ ~ ~~I~ 1 4 N O R T H M A I N S T R E E i rn _ d T ~ ~~~~ ~- _- ddd' _ Second line of address CC77 r p ~ v C ~ Tr .5. {J~ S U I T E 2 0 0 ~ -- City or Post ~ce Stets ZIP Code ~ DATE FILEgV C H A M B E R S B U R G P A 1 7 2 0 1 Correspondent's a-mail address: Slue 7 1505607121 1505607121 J , J 1505607221 REV-1500 EX Decedent's Social Security Number Deoedent'a Name: MARY LOUISE BEYERS 2 0 9 0 5 7 6 8 5 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 2. Stocks antl Bontls (Schedule B) .................................. 2. 3. Closet' Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ........................ 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. inter•Vivos Transfers 8 Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Grose Assets (total Lines 1-7) ........................... B. 1 3 9 2 7 5, 6 5 1 9 7 9 9 9, 2 8 3 0 2 9 0, 2 5 5 2 7 2, 5 0 3 7 2 8 3 7, 6 8 9. Funeral Expenses 8 Administrative Costs (Schedule H) ................ 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............ 10. 11. Total Deductions (total Lines 9 8 10) ........................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 13. Charitable and Governmental Bequests/Sec 91 t3 Trusts for which an election to tax has not been made (Schedule J) .................. 13. 14. Net Value Subject to lax (Line 12 minus Line 13) ......... .. ..... .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9118 16. Amount of Line 14 taxable at lineal rate X .045 3 2 4 7 1 6. 5 8 ts. 17. Amount of Line 14 taxable at sibling rata X .12 0 . 0 Q t7, 18. Amount of Line 14laxable at collateral rate X .15 O . O O 18, 19. Tax Due ................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3 8 4 3 1, B 8 3 1 6 9, 9 6 4 1 6 0 1, B 4 3 3 1 2 3 5, 8 4 6 5 1 9, 2 6 3 2 4 7 1 6. 5 8 ~. 0 ~ 1 4 6 1 2. 2 5 ~. ~ ~ ~ . ~ L] 1 4 6 1 2. 2 5 Side 2 L 15056117221 1505607221 REV•i5D0 EX Pape 3 Decedent's Complete Address: File Number 21 09 0098 DECEDENTS NAME MARY LOUISE BEYERS STREET ADDRESS 101 South Queen Street CITY STATE 21P Shi ensbur PA 17257 Tax Payments and Credits: 1 • Tax Due (Page 2 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty fi applicable D. Interest E. Penalty 4. 12.825.00 675.00 If Line 2 is greater than Une 1 +Line 3, enter the dliference. This is the OVERPAYMENT. Fill Irt oval on Page 2, Line 20 to request a refund. 5. If Line 1 +Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (1) 14.612.25 Total Credits (A * B +C) (2) 13, 500.00 Total lnteresUPenalty(D+E) {3) 0,00 (4) 0.00 (5) 1,112,25 (SA) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (58) 1,112,25 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 properly Vansferted or its income : ........................ ... ^ c. retain a reversionary interest; or .......................................................................................... ... ...... ^ d. receive the promise for life of either payments, benefits or cere7 ................................................. ...... ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate considerafion7 ................................................................................. ...... ^ 3. Did decedent own an "intrust for' or payable upon death bank arxounl or security at his or her death? ... ...... ^ 4. Did decedem own an Individual ReOrement Aarount, annuity, or other non-probate property which contains a beneficiary designafion7 ............................................................................................ ...... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on a after January 1,1995, the tax rate imposed on the net value of transfers to or fa the use of the surviving spouse is zero (O) percent [/2 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 Ne only benefiaary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twentyone years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent (72 P.S. §9116(a)(1.2)]. The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiades is four and one-haH (4.5) percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [!2 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has al least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX + (8-96) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE lNHERRANCE TAX RETURN ESTATE OF F0.E NUMBER MARY LOUISE BEYERS 21 09 0098 All real properly owned eokly or as a tanaM to common must be reporOSd at fair market value. Falr market value fs defined as the price etwhich property would be exchanged between a wllling buyer and a willing seller, neigrer being compelled to buy or sell, both having reasonable knowletlge of the relevant facts. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 3ross proceeds from sale of real estate situate at 01 South Queen Street, Shippensburg, PA, to 7atthew A. Reath 2. Received on proration of real estate taxes ~ 275.65 _.. --___ ___ _... mmeresoeretaneeded.inaarteddMbnalatreeborthesamesize) REV-1503 EX+ (8.98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INNERlTANCE TAX RETURN RESIDENT DECEDENT MARY LOUISE BEYERS 21 09 0098 All property Jointly-ovmed with dght of sunNonhip must be dkebsed on Sehedub F. ITEM DESCRIPTION 3rrill Lynch Account #697-14843, consis shown on attached valuation, including date of death accrued TOTAL (Also enter on line 2, Recapitulation) ~ S VALUE AT DATE 197, 999.28 ----- - -. - -.- - rn mnm Hoare Ia needed. frtsert additlonal ahBeb of the same size) REV•150a EX+ (6-9a) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER MARY LOUISE BEYERS 21 09 0098 Include the proceeds of Iltpetlon and the date me proceeds were received by dre esta~. All props Jel owned whh rl M of survHonehl must be dlscbsed on SchaduN F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Personal property appraised by Carl E. Ocker, with copy attached 4,525.D0 2. Prorated payment from State Employees' Retirement System 155.90 3. Genworth Financial, benefit for nursing home care 5,280.00 4. PA Revenue Refund 229.63 5. Genworth Financial, refund of unearned premium 998.62 6. Net proceeds from sale of personal property by 19,090.61 Carl E. Ocker, Auctioneer 7. Refund, Embarq 10.49 TOTAL (Also enter on line 5, Recapitulation) ~ S -. _ --..._.... __._. 11fmOm BDSCe l3 needed. insen addlllOrlel3heel3 Of the 88n1e 3178) REV-1509 EX + (8-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN MARY LOUISE BEYERS 21 09 0098 If an asset was made iolM whhln one yur of the deeedaM'a date of tleath, h moat be nparted on Sehedub G. SURVIVING JOINT TENANT(S) NAME ADDRESS DECEDENT A. Mary Ann JOINTLY.DWNED PROPERTY: Richmond Highway, #301 ndria, VA 22306 oaugnter ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTfTUTION AND BANKACCOUNT NUMBER OR SIMILAR IDENTIFYINGNUMBER ATTACH DEED FORJOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ABSET %OF DECDS INTEREST DATE OF DEATH VALUE OF DECEDENI"S MTEREST 1. A. 3/07 Checking Account #104833, Orrstown Bank, 1,538.21 50. 769.11 including interest accrued to date of death 2. A 3/07 Savings Account #703001083, Orrstown Bank, 9,006.76 50. 4,503.39 including interest accrued to date of death TOTAL (Also enter on line 6, Recapdulation) kLVerl additlonal sheets of Ub same size) REV-1511 EX+(10-OB) COMMONWEALTH OF PENNSYLVANIA SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MARY LOUISE BEYERS 21 09 0098 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsanger Bricker Funeral Home, funeral expenses 10,665.60 2. Food for meal after funeral 401.34 B. 1. ADMINISTRATIVE COSTS: Personal Representative'sCommissions Name of Personal RepreseMatNe (s) Street Address Clly State Zip Year(s) Commission Paid: p, AdomeyFees Joel R. Zullinger 8,500.00 3. Famiy Exemption: (If decedent's address is not the same as claimant's, attach expWnation) Claimant Street Address City State Zip Relatlonship of Claimant to Decedent 4. Probate Fees Letters - 260.00; short certificates 24.00; automation 5.00; JCP fee 10.00; 434.00 will 15.00; filing return 20.00; additional probate fee 100.00 5 AxountanCs Fees 6. Tax Rehm Preparefs Fees 7. Mary Ann Rudy, reimbursement for lock 113.41 8. Shively Motors, vehicle service 21.46 9. Nationwide Insurance, vehicle insurance 110.01 10. Comcast, cable service 39.19 11. Ausherman Bros., apppraisal of real estate 300.00 12. Telecom USA, telephone service 46.97 13. Leffler Energy, fuel oil 306.00 14. Cumberland Law Journal, advertise letters 75.00 15. Penelec, utilities 87.14 16. Embarq, telephone service 38.00 17. Comcast, cable service 39.19 18. Nationwide Insurance, vehicle insurance 110.02 TOTAL (Also enter on line 9, Recapitulation) S 38.431.88 (If more space b needed, Insert eddltlonal sheet of the same stray Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARY LOUISE BEYERS 21 09 0098 Decedent's Name Pege 1 File Number Schedule H -Funeral Expenses 8 Administrative Costs - B7. ITEM NUMBER DESCRIPTION AMOUNT 19. News-Chronicle, advertise letters 8.25 20. Telecom USA, telephone service 28.65 21. Borough of Shippensburg, water, sewer and refuse service 203.56 22. Pittman 8 Davis, due on monthly fruit account 39.00 23. Mary Ann Rudy, executor of the estate, mileage reimbursement 594.00 24. Penelec, utilities 84.09 25. Shippensburg Borough, dumpster fee 25.00 26. Nationwide, vehicle insurance (monthly) 110.02 27. Comcast, cable service 39.19 28. Brad Etchberger, prepare individual income tax returns 370.50 29. Mary Ann Rudy, executor of the estate, mileage reimbursement 594.00 30. Embarq, telephone service 33.34 31. Shippensburg Borough, dumpster fees 74.60 32. Penelec, utilities 69.70 33. Embarq, telephone services 34.92 34. Comcast, cable service 39.19 35. Nationwide, vehicle insurance 110.02 36. Telecom USA, telephone service 28.90 37. Zullinger Brenize, lawn maintenance 55.65 38. Telecom USA, telephone service 28.90 39. Embarq, telephone service 33.34 40. Penelec, utilities 76.69 41. Zullinger Brenize, lawn maintenance 55.65 42. Shippensburg Borough, dumpster fee 25.00 43. TC Hauling, removal of trash prior to sale of real estate 750.00 44. Carl E. Ocker, Auctioneer, appraisal of personal property 125.00 45. Shippensburg Borough, final dumpster fee 56.00 46. Funds paid for Seller's assistance at sale of real estate 4,170.00 47. 2009 County and Borough real estate taxes paid at sale of real estate 591.53 48. Real Estate Excel, commission on sale of real estate 6,360.00 49. Real Estate Excel, transaction fee at sale of real estate 250.00 50. 1 % Realty Transfer Tax paid at sale of real estate 1,390.00 51. Borough of Shippensburg, final water, sewer and refuse bill 223.56 52. Briggett Gregg, cleaning residence prior to sale 270.00 53. Zullinger-Brenize, lawn maintenance prior to sale 111.30 54. Roger Chestnut, repair work 65.00 SUBTOTAL SCHEDULE H-B7 I 17,144.55 REV-1572 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANU\ DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, 8r LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY LOUISE BEYERS 21 09 0098 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbureed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Penelec, utilities 87.03 2. Telecom, telephone service 28.65 3. Comcast, cable service 49.24 4. D&L Gulf, gas 69.03 5. State Employees' Retirement System, return of 83.09 overpayment 6. Embarq, telephone service 33.19 7. Chambersburg Hospital, medical services 6.36 8. Shippensburg Health Care, medical services 12.00 9. Pittman & Davis, balance due on account 19.50 10. Leffler Energy, balance due for fuel oil 338.53 11. Pharma Care, balance due for prescriptions 122.52 12. Patriot News, balance due on subscription 10.75 13. Reader's Digest, balance due on subscription 23.29 14. Shippensburg Health Care, balance due on 1,848.00 medical care 15. Bathers Internal Medicine, balance due for 40.00 medical care TOTAL (Also enter on line 10, Recapitulation) S 3.169.96 (If more space b needed, Insen addebnel sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARY LOUISE BEYERS Decedent's Neme Schedule I -Debts of Decedent, Mortgage Liabilltles, & Liens 21 09 0098 File Number ITEM NUMBER DESCRIPTION AMOUNT 16. Zullinger Brenize, balance due on account for lawn work and maintenance 388,78 SUBTDTALSCHEDULEI 898,78 GRANDTOTALSCHEDULEI S 3,169.96 REV-t 513 EX+(9-0°) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE J BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s- AMOUNT OR OF ESTATE I TAXABLE DISTRIBUTIONS (include outrightapousal distributions, and 4ansfers under Sec. 9116 (e (1. 1. Eric Reeser Lineal 6,519.27 P.O. Box 63 2% of residue Rico, CO 81332 2. Will Reeser Lineal 6,519.27 5505 N. Wilbur Street 2% of residue Portland, OR 97217 3. Ann Reeser Lineal 6,519.27 P.O. Box 1896 2% of residue Telluride, CO 81435 4. Emily Ryan Lineal 6,519.27 5807 W. Lake Road 2% of residue Conesus, NY 14435 5. Mary Ann Rudy Lineal 91,114.25 6441 Richmond Highway, #301 22.5% residue85,841.75 Alexandria, VA 22305 #1 &2-Sch F - 5272.50 6. William E. Beyers, Jr. Lineal 60,841.75 P.O. Box 531252 22.5% of residue, less St. Petersburg, FL 33747 25,000.per para. V of will 7. Beverly D. Ryan Lineal 85,841.75 906 S. Washington Street, Apt. 211 22.5% of residue Alexandria, VA 22314-4266 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Shippensburg University Foundation, Inc. 1871 Old Main Drive Shippensburg, PA 17257 2% of residue 6,519.26 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I ; space is needed, insen Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARY LOUISE BEYERS 21 09 0098 Decedent's Name Paga 3 File Number Schedule J -Beneficiaries -1 NUMBER NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Tru s) AMOUNT OR SHARE OF ESTATE Y TAXABLE DISTRIBUTIONS (include outright spousal distdbutions) 8. Jane A. Beyers Lineal 60,841.75 101 S. Washington Street 22.5% of residue, less Shippensburg, PA 17257 25,000.per para V of will JRZ - 5.l beyers.2 January 31, 2008 LAST WILL AND T85TAMENT I, Mary Louise Beyers, of 101 South Queen Street, Shippensburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made. I. ~. ,~ R I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my decease as a part of the expense of the administration of my estate. II. I give, devise and becTUeath the residue of my estate of every nature and wherever situate as follows: A. Two percent thereof to Shippensburg University Foundation, Inc.; B. Two percent thereof to my grandson, Eric Reeser, if he survives me by thirty days. In the event my said grandson predeceases me or dies on or before the thirtieth day following my death, his share shall be i distributed equally among my remaining grandchildren in these remaining paragraphs C, D, and E; C. Two percent thereof to my grandson, Will Reeser, if he survives me by thirty days. In the event my said grandson predeceases me or dies on or before the thirtieth day following my death, his share shall be distributed equally among my remaining grandchildren in these remaining paragraphs B, D and E; D. Two percent thereof to my granddaughter, Ann Reeser, if she survives me by thirty days. In the event my said granddaughter predeceases me or dies on or before the thirtieth day following my death, her share shall be distributed equally among my remaining grandchildren in these remaining paragraphs B, C, and E; E. Two percent thereof to my granddaughter, Emily Ryan, if she survives me by thirty days. In the event my said granddaughter predeceases me or dies on or before the thirtieth day following my death, her share shall be distributed equally among my remaining grandchildren in these remaining paragraphs B, C and D; F. Ninety percent thereof to my children, namely Mary Ann Rudy, William E. Beyers, Jr., Beverly D. Ryan and Jane A. Beyers, in equal shares, provided that the share of any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to said beneficiary's issue, per stirpes, living on the Page 2 thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share or shares of my other then-living children. G. when issue is used herein, it shall not include step- children, II2. Any distribution to be made to my daughter, Jane A. Beyers, shall not be distributed outright to her, but shall be distributed I ~~ to my daughters, Mary Ann Rudy and Beverly D. Ryan, IN TRUST, for the benefit of my daughter, Jane A. Beyers, as follows: A. During the life of my daughter, Jane A. Beyers, no portion of the principal of this trust shall be paid to said beneficiary or expended for said beneficiary's benefit nor distributed for any other purposes whatsoever except as hereinafter expressly provided. B. No payments of income shall be made from this trust to or for the benefit of my daughter, Jane A. Beyers, until the trustee has taken into consideration all of said beneficiary's available assets and sources of income including entitlement to benefits and services from any local, state or Federal government or agency (or from any private agency). C. During the life of my daughter, Jane A. Beyers, no portion of this trust, either principal or income, shall Page 3 fiJ ,~ ,F s D E be subject to anticipation, pledge, assignment or obligation of my daughter, Jane A. Beyers, nor be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference from the creditors of my daughter, Jane A. Beyers, or of said beneficiary's estate or of any one who may be obligated for said beneficiary's support, including any government or governmental agency or private agency which has provided benefits or services to my daughter, Jane A. Beyers. During the life of my daughter, Jane A. Beyers, subject to the consideration stated in subparagraph B and C herein, my trustee may expend upon my daughter, Jane A. Beyers, for said beneficiary's health and medical care, support and maintenance and reasonable comfort, so much of the income or the principal of the trust as my trustee shall determine. My trustee shall have sole and absolute discretion in determining whether such expenditure for is to be made. It is my desire that the trustee provide such resources and experiences that will contribute to and make my daughter's life as pleasant, comfortable and happy as if feasible. It is my intention that this trust be a supplemental needs trust (and not a support trust) for the supplemental and special needs of my daughter, Jane A. Beyers. During the life of my daughter, Jane A. Beyers, all Page 4 payments from this trust which go for said beneficiary's direct benefit shall be direct payments to the person or entity supplying regular services to said beneficiary at the request of the trustee. F. Should the existence of this trust disqualify my daughter, Jane A. Beyers, from eligibility for any substantial government or private aid or benefits or services, then this trust may, in the sole discretion, of the trustee be terminated and the then-remaining principal and any accumulated and undistributed income be distributed to my remainder beneficiaries under subparagraph G hereof. G. Upon the death of my daughter, Jane A. Beyers, this trust shall terminate and all principal and any accumulated and undistributed income shall be distributed to my issue, per stirpes, living at the time of my daughter's death. IV. My daughter, Mary Ann Rudy, shall be given the opportunity to purchase my real estate at 101 South queen Street, Shippensburg, Pennsylvania, at its value as established by appraisal for Pennsylvania inheritance tax purposes, and my executor may credit my daughter's share of my estate against the amount due for my home. For any additional amount owed, my daughter may sign a promissory note amortized over a ten-year period at five percent Page 5 interest payable to my three remaining beneficiaries equally. V. As of the time I have executed this will, I have over the years, already given my son, William E. Beyers, Jr., the sum of approximately $25,000.00, and my daughter, Jane A. Beyers, the sum of approximately $25,000.00. In order to be fair to all my children, I direct my executor to deduct from the share of said child under this will the amount I gave them out of necessity over the years. VI. In the event that anyone entitled to a share of my estate shall be under the age of eighteen years at the time for distribution to such beneficiary, I constitute and appoint my executors as guardian of any property which passes either under this will or otherwise to said minor. Said guardian shall in the guardian's sole discretion and without order of court, use principal as well as income from time to time as may appear to be necessary for the minor's welfare, comfort, medical care, recreation, support and education, without responsibility to the minor or to any person taking care of the minor; and the remaining balance in the hands of said guardian shall be distributed to said minor when the minor attains the age of eighteen years. If such Page 6 minor dies prior to attaining the age of eighteen years, said guardian is authorized in the guardian's discretion to pay part or all of the minor's funeral expenses and the remaining balance in the hands of said guardian shall be distributed to the minor's personal representative. In the event the funds held by the guardian for any minor become in the opinion of the guardian too small for proper and efficient administration, the guardian, in the guardian's sole discretion, may deposit such funds in a savings account in the name of the minor. VI2. Any fiduciary under this will shall have the following powers in addition to those vested in them by law and by other provisions ~f my will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. To sell at public or private sale, to exchange or to Page 7 lease for any period of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. E. To compromise any claim or controversy. F. To distribute in cash or in kind or partly in each. G. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. VIII. I direct that all taxes that may be assessed in consequence of ny 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. IX. The interest of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation; and the principal and income shall be paid by the trustee or guardian directly to or for the use of the beneficiary entitled thereto, without regard to any assignment, order, attachment or Page 8 claim whatever. X. I appoint my daughter, Mary Ann Rudy, as executrix of this my will. Should my daughter, Mary Ann Rudy, predecease me, fail to qualify or cease to act, I appoint my daughter, Beverly D. Ryan, as executrix of this my will. XI. No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, consisting of eleven typewritten pages, the first eight of which bear my signature in trh~e margin for the purpose of identification this 1~~ day of ~,nr± l ZQQ$ . (SEAL) Signed, sealed, published and declared by the above-named testatrix as and for her last will and testament in our presence, who in her presence, at her request and in the presence of each Page 9 other have hereunto set our hands as attesting witnesses. We, Mary Louise Beyers, ~(5P~ t2. 7Lillinck2r and ~~ ml~ e~ ~~C the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and testament and that she executed it as her free and voluntary act for the purposes therein expressed and that each of the witnesses, in the presence and hearing of the said testatrix, signed the will as witnesses and to the best of their knowledge, said signer was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Page 10 Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and Sworn to befor~mea y ofe above-~amed witnesses this ~ Y n ~.'1 fY1NAA f m Cr ~~~0~1 - r Notary 1'ub7~-p COMMONWEALTH OP PENNSYLVANfA Notarial Seal P+gNa M. Stlfaefier, Notary Public Shlppenstwlg Eoro, Cum6erlard Courtly My Commisskxs E~yfees May 95, 2079 Member, Pennevlven(a Fs=ncia!!on of Notaries Page 11 rtam nuu-i IYetll m nenow[x oaa.[ A. Se~1Pi171P.Tlt S1.8tEI11CSlt U.B. Daparlment Gf Housing entl Urban Development mvnl Nn 9602A2851axoireG 1113 02 0 0 81 1. FHA 2. ~FmHA 3, ~Conv. Usuu. 6. File Number 1.Inm Number B. MONgsge lvmence CUe Number 2 m Ie MIYMa4 wpw pYSnNww~tdedYN MlwYnl coeu amwnu p4a m.na yMa nWemenl epenlenwoM. TXIeExpresa senlements Nam C. Note: u.m. nee'(p.e.c.Y»M peN wwaeu. ewl~p~Nmrr.w.ne.m nw la lrnm.nm eumw mvs.dlrciuaemn. wua. r WMNING:MY. oYnebkMnNptymeM ltlw WMnenb btbe LHllw SMwMNb or d1.s WnNrlorm. PeneMlw upon D. NAME OF BORROWER: Matthew A. Reath E.NAME OF SEI,I,ER: Estate Of Mary Louise Beyers F.NAME OF I.INDER: SGVereignSmk v G. PROPERTY ADDRESS: 101 $. Queen S Vee[, $hippensburgr PA 17257 x. sern.EMENr acErrr: PA Real Estate Settlement Services, LLC J RR TRANS N: I N' 139 000.00 139 000.00 4 442.10 O6 30 09 12 31 09 2]2.55 O6 30 09 12 31 09 2]2.55 Ofi 30 09 O6 30 09 3.10 06 30 09 O6 30 09 3.10 143 ]1] A5 139 2]5.65 1 000.00 134 830.00 B 223.56 1^n~ t4nchnnicnbur Buildin S L 2009 co borou h x 591.53 Carol A. Cnrmack Tex Collecto 500.00 4 no.oG 4 1]0.00 140 500.00 12 985.09 143 ]1].75 139 2]5.65 190 500.00 12 985.09 3 21].]5 126 290.56 Enp~ylyleM. PWXyd~dJMwncYOn WlteNlmpo~se mmWjw 11 Mle lYmb rcyuYeE lp ps pT~dlaJ eM IM IPBtl EMmmlaWlll bpb NlWnrepalN. Tie CONnclylu Peu Ew~d6etl orflleereWm, tln 301 RaevwYdYe Ne (LOS Ra~ewdNY tremeNm. ~~~ yy nUmpM, pJ ~mry Ml~ubpcpl b tlNl~m UMW otiNwllmpoetl OyGlm'. Fa plneNn M pMNry.l CwIXylbel Nye rum~l ~lonn en Nls sYlune~it Y mydmleaupt~'kMtlA nu m~wrAw ows TN: ._ /-_ ~ SELLERIS)sIGN/.TIRE(8}. I SELLERS( NEW 1MILING AGGRESS'. BELIfP(E) PHONE rvpuaERS'. U.3. DfiPARTMENT OF FIOUSMG AND URP' V DEVELOPMENT Pile Number: SIIO^ "98 PAGE 2 J I I M NI ' -- PAID FROM PAID FROM 139 00 0.00 ~ 6 360 .00 BORROWER'S SELLER'S FUNDS A7 FUNDS AT SETTLEMENT SETTLEMEN T 6 360.00 Aeal Ea tats excel 6 3fi0. 00 Real Estnte Ezcal 250.00 250. 00 Cantrnl Penn rsiaere P.O.C. 299.00 eu er LR 111.00 ceC C aniea LR 26.00 LSI Tax 9erv'cae LA 63.00 9ovaze" n HMk LR 3.50 FIS F1ooQ Sarvi cee LR ].50 [dERS LA 6.95 ' O6 30 2009 0] O1 2009 1].]901 1 Da c LR 17.]9 Eria P.O. C. 534.00 Hu a 3 44. 50 LA 133.50 5 44. 81 LR 224.05 13 94. 48 LR 1 228.24 9ovezei Bank LR -268.2] 0. 00 Sal LVUUnv Ru has P.C. 29.00 NOL8 Pvblic 30.00 i Stewart Title Guarant PA RE 95 969.34 134 830.00 139 000.00 - 869. 34 Stewart Title Guarant PA RE 55 150.00 Stewart xi tle Guarant PA R8 SS 35.00 AN 39.50 66.50 105.00 1 390.00 ~ 1 390.00 1 390.00 ~ 1 390. 00 Sel LmaM Hu hee P.C. 20 0 Salzmann eu has P.C. ~ 10.00 Shi en ebuz eorou h 223. 56 4 442.10 8 223. 56 MUD LERTIFILgTION OF BUYER AND 6F1LER In . MIN aa...pw NUpn s.u.mm, Mn.m.m ..e m,r. xlpwap..mew.Ll,u.w.ma.~~.LNM.m.ma.Il L~apu.m a.em..m..u mm. o. ~,w.®.m o, ev m. M N.n I mh mNln...,.o.N.a. mpv of M. NUOi s:~.m.m sm.m.m. M.lln A. m E.I.a of . LO WAfl HIND: IT I6 ALRIME TO NNOK1HpLY MINE fAL6E 6TPTEMEHT6 TO ME ^.~Ua 18F11MmFnIBeWmml uRM111 MVF p,.pmm N.Ow~Po maMF mmunl.I WFlm..tlkn. VHIIED STATE60N T1180R AM'BIMIWtfMM. PENAITIEb UPON LONNCTION M6N WI yu TF6MFW LF ENWmEIn.®IG Wp WF M. Fm. CAN IHLWDE A FINE ANp IMFgI60NMEM. FOR DETAIL66EE TRLE 19: U.B. CODE BECTION 1D]I AND SECTION 10t o. 4, ~ a, 9 ~,,, 6 3m o9 Feb 11 2889 15:38:52 17177734435 -> 717 264 1884 Merrill Lynch Page 883 Feb I1 ZB89 15:39:25 17177739435 -> 717 264 1884 Merrill Lynch Page BB4 -> 717 264 1884 Merrill Lynch Page 805 ?eb 11 2809 15:48:05 17177734435 CARL E. OCKER - AUCTIONEER - 4401 Philadelphia Avenue Chambersburg, PA 17201 (717) 264-6578 Personal Property Appraisal for Mary Lou Beyers Estate 101 S Queen St Shippensburg, PA 17257 LIVBVG ROOM LULLING ARM CHAIR ............................................................................................... ...................................35.00 WING BACK MARLBORO CHAIR ............................................................................ ...................................25.00 MOORE CROFT LAMP ............................................................................................... .................................250.00 WALNUT ARM CHAIR W17H DAMAGED CANE SEAT .......................... _............ ...................................20.00 WALNUT MT WASH STAND ..................................................................................... .................................175.00 MAGAZINE RACK ...................................................................................................... ...................................10.00 3 CARVED SHORE BIRDS .......................................................................................... ...................................25.00 CI~IERAY EMPIRE BUTLERS DESK .......................................................................... .................................750.00 MARLBORO LEG SOFA ............................................................................................. ...................................50.00 OAK SPIDER LEG STAND ........................................................................................ .....................................25.00 BRASS JARDTNERE ................................................................................................... ......................................5.00 6 GLASS CANDLESTTCKS ........................................................................................ ....................................50.00 DINING ROOM JOIN'T'ED TEDDY BEAR ............................................................................................ ....................................50.00 ROYAL DOULTON CHINA "CANTERBURY" SERVICE 12 .................................. ..................................250.00 PAIR VASELEdE CANDLE STTCKS ......................................................................... ....................................25.00 LARGE GLASS CANDLESTTCKS ............................................................................. ....................................25.00 CHILDS ROCKER ....................................................................................................... ....................................65.00 TOWLE STERLING SERVICE FOR 12, 4 PLACE SETTINGS ................................. ................................1200.00 SINGLE CANDLESTICK ............................................................................................ ....................................15.00 GREEN CASED SHADE TABLE LAMP ................................................................... ..................................100.00 2 IRON FROG DOOR STOPS ..................................................................................... ....................................30.00 PAIR BRASS SCONCES, WINTER COTTAGE ........................................................ .......:..............................5.00 PORCR FISH CREELS, RODS .................................................................................................. ....................................35.00 GAMES ............................................................................................................................ .................................. ~.uu TIN PUNCH PTE SAFE ................................................................................................... ...............................250.00 KITCHEN DINETTE SET ................................................................................................................. .................................35.00 BEDROOM ONE CHERRY RAYMOND SMITH SPOOL POSTER BED ................................................. ...............................300.00 RAYMOND SMITH CI-TERRY DOUBLE 9 DRAWER DRESSER .............................. ...............................300.00 SET OF H RIDER HAGGARD BOOKS ......................................................................... .................................25.00 TV ROOM BAMBOO FURNITURE SET ......................................................................................... .................................40.00 WINDSOR STYLE CHAIR ............................................................................................ .................................25.00 MARBLE BASE ETCHES KEROSENE LAMP ............................................................ .................................35.00 CANDLE STICK ............................................................................................................. ...................................5.00 BEDROOM TWO RAYMOND SMITH WALNUT ONE DRAWER NIGHT STAND ............................... .................................75.0(1 CLOTHES TREE ............................................................................................................. ...................................5.00 BEDROOM TRREE ORIENTAL MAIAHN GAME ....................................... KEROSENE LAMP, BLACK MARBLE AND BRASS 2 BLACK BRAIDED RUGS .......................................... LUGGAGE RACK ......................................................... BATHROOM CRYSTAL CANDLESTICK COLLECTION ................ TOTAL, 30.00 ..5.00 I, DO HEREBY CERTIFY that I have examined the tangible personal property of Mary Lou Beyers Estate, ]Ol S Queen St, Shippensbutg, PA 17257 And do value and appraise the same at 54,505.00 as being fair market Value of said property on this date of April 25, 2009 Date ~? s~q Carl E. Ocke Appraiser 4~sTOwly B~ A Tradition. of Excellence February 3, 2009 To: Zullinger -Davis 14 North Main Street Suite 200 Chambersburg Pa 17201 From: Traci Yohe Orrstown Bank Customer Service Center PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Mary Louise Beyers Date of death January 22, 2008 IT IS HERERBY CERTIFIED THAT THE ABOVE' NAMED DECEDENT. ON THE .ABOVE DATE. HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK. CHECKING ACCOUNT Account # Title of Account Date opened Principal Accrued Interest 104833 Mary Louise Beyers 01/10/83 1538.16 0.05 Maryann Rudy -joint on 3/15/07 SAVINGSACCOUNT Account # Title of Account Date opened Principal Accrued Interest 703001083 Mary Louise Beyers 09/17/97 9,005.42 1.36 Maryann Rudy -joint on 3/15/07 CERTIFICATE OF DEPOSTI' Account # Title of Account Date Opened Principal Accrued Interest vn. nnx 2sn . Shinnensbur¢__PA 17257 •717.530.3530! 717.532.47~3_tax LAW OFFICES OF ZULLINGER - DAVIS PROFESSIONAL CORPORATION JOEL R ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 Jce ~ 11ing~r(a).ZUllingerlaw.com Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Register: HAMII.TON C. DAMS Dale F. Shugbart, Jr. 20 East Burd Street, Suite 6 of counsel P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax:717-530-5222 hatniltondavislaw(~camcast.net 0 August 13, 2009 QQ ~'v r- c ~ , , =cn~ _ r ~~_ ; ~~ ~, ~ ~ J ~ ~~ N ~ r RE: Estate of Mary Louise Beyers File No. 21-09-0098 Enclosed for filing in your office ate an original and one copy of the PA Inheritance Tax Return for the above estate. The stapled copy stays in your office and the copy with a binder clip goes to the PA Department of Revenue. Also enclosed ate the following checks: • Register of Wills, Agent - $1,112.25, representing payment of the balance due on PA Inheritance Tax; • Register of Wills - $120.00, representing filing fee for the return of $20.00 and additional probate fee of $100.00. If anything further is required, please advise to my Chambersbutg office. Thank you. Very tlru, lQy yours, el R. Zu)}fc ~~x V` Encls. ; ~ o0 0 I I m N `- '. ~ ~ ~.4. 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