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HomeMy WebLinkAbout03-0807Estate of also known as PETITION FOR PROBATE and GRANT OF LETTERS 7 To: Register of Wills for the Deceased. County of Cumberland in the Commonwealth of Pennsylvania MAXINE H. AUX Social Security No. 524-03-9512 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 March 12, 1997 and codicil(s) dated [NONE]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 635 Mooreland Avenue, Carlisle Borough. Decedent, then 88 years of age, died September 28, 2003, 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: $ unesfimated $ WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. George Wd[4ux 635 Mooreland Avenue Carlisle, PA 17013 (717) 243-1165 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 we!! and truly administer the estate according to law. Sworn to or affirmed and subscribed ~ ~ ~ before me this 7~ch day of Ge ;rg w. ux /~,~./t/M.~LOctober ,-~ ..... /7,003 . Donna M. Otto, 1st De. Duty - / l~lster~./~j..) 17- 1654 No. 21-2003-807 Estate of MAXINE H. AUX, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, October 7th. 2003 , 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 March 12, 1997, described therein be admitted to probate and filed of record as the last will of Maxine H. Aux and Letters Testamentary are hereby granted to George W. Aux. Will Book # Page FEES Probate, Letters, Etc. Short Certificates(6 ) !~ x-Pages JCP TOTAL $ 445.00 $ 18.00 (7) $ 21.'00 $ 10.00 $ 494.00 ' ' Register of Wills f ~".. fi, "/h 3_. Donna M. Otto,'lst Deputy ~~ Ivo V. Otto III, Esquire (27763) ~ ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed October 7th, 2003 CALLED ATTORNEY ON 10-7-2003 F:~FILES~DATAFILE~ESTATES\6250-7.pctition.ltr his is to certify that the information here given is correctly copied from an original certificate of death dui3, filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 96i0004 No. SEP 2 Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH ,. Maxine H. Aux 88 ~,,. : Carlisle Regional Medical Cumberland Carlisle Center i,.~_ .... ~.~,~ ~. · ,,L Homemaker J,,~ Own Home ~E] ~[] E,~,~ 635 M~reland Ave. ,~s~ ~ ,,~.~ ~rl' ~ ,~ isle, PA 17013 [,,. ~na Clark ~. 635 M~rel~d Ave., Carlisle, Pa 17013 ~grkt~e Cremation Serv. York, Pa 17~ 219 N. Hanover St., ~rlisle, Pa 17013 ; Jan. 8,1915 Knlghtst ~ ~ [] J~ ; ,,. /,. I,,: ....... I"' o -: ..... [] · I'~ White ENT NK ,,. Edqar Hereon W. Aux [] Oct. 1, 2003 -.20 03 .......................... ' , . n p * othecauses and 21-2003=807 F:~ILES~DATAFILE\WILLS\6250-W,WIL LAST WILL AND TESTAMENT o~l-O 3-ffO7 I, MAXINE H. AUX, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from those assets held or passing under ITEM FIVE hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWQ I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my husband, GEORGE W. AUX, if he survives me by thirty (30) days, otherwise (subject to the provisions of ITEM THREE hereof) to my children who so survive me to be divided equally among them as they agree. My Executor shall sell any property as to which there is no such agreement within sixty (60) days after the admission of this Last Will and Testament to probate and shall add the proceeds to the residue of my estate. ITEM THREE In the event my said husband, GEORGE W. AUX, shall predecease or fail to survive me by thirty (30) days, then I give such items of personalty as are itemized in a certain list attached hereto to the persons named thereon, which list is signed and dated by me at the end thereof. ITEM F_M_EO__U__R_ If my husband, GEORGE W. AUX, survives me, in order to obtain the portion of the marital deduction allowed in my estate by the Federal tax laws that will eliminate all Federal estate taxes payable as a result of my death, my Executor shall divide my residuary estate into two portions known as the "Marital Fund" and the "Credit Trust." A. The Marital Fund, which shall not be reduced by any taxes payable by reason of my death, shall be that fractional proportion of the entire residuary estate determined as follows: 1. The numerator of such fractional proportion of my residuary estate shall be Page 1 of 8 Pages M.H.A. the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal estate tax being payable as a result of my death, after allowing for the unified credit against Federal estate tax and all available credits and deductions claimed. The numerator shall be reduced by the value of any other property which passes to my said husband, GEORGE W. AUX, which qualifies for the marital deduction and reduced by that amount, if any, which, when added to my taxable estate, will result in Federal estate tax no larger than the credit for State death taxes allowed in my estate without increasing any State death taxes payable as a result of my death. 2. The denominator of this fraction shall be the value of the entire residuary estate. Values assigned to the property for the purposes of this computation shall be those values finally determined for Federal estate tax purposes. The Marital Fund shall be distributed outright to my husband, GEORGE W. AUX, as soon as practicable after my death. B. The Credit Trust shall be held and managed by my Trustees in accordance with ITEM FIVE of this my Last Will and Testament. C. My Executor shall have the power to distribute assets in cash or in kind to the Marital Fund and to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to the income tax basis on such property. In making these allocations, my Executor shall use the value of the assets as of the date or dates of distribution so that each distribution shares proportionately in the appreciation or depreciation of assets between the date of my death and the date or dates for distribution. However, no allocation of assets shall be made to the Marital Fund which does not qualify for the marital deduction. To the extent that other assets which qualify for the marital deduction are available, there shall not be allocated to the Marital Fund (a) assets with respect to which an estate tax credit for foreign taxes paid is allowable or (b) any payments under an employees trust or retirement annuity contract of the type described in Section 2039(c) of the Internal Revenue Code or subsequent provisions of similar import or (c) United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal estate tax. In computing the marital deduction all generation-skipping transfers for which I am the "deemed Page 2 of 8 Pages M.H.A. transferor" shall be disregarded. D. IfI am not survived by my husband, GEORGE W. AUX, I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM FIVE, A through E hereof. E. If my said husband, GEORGE W. AUX, survives me and disclaims any portion of the Marital Fund, such portion shall be added to the Credit Trust. F. If my said husband, GEORGE W. AUX, and I die simultaneously, or under circumstances which render it difficult to determine who died first, I shall be deemed to have survived my said husband, GEORGE W. AUX, for all purposes of this my Last Will and Testament. ITEM FIVE CREDIT TRUST My Trustees shall hold the assets received under ITEM FOUR hereof, if any, for the following purposes: A. To pay the net income, at least quarter-annually, to my husband, GEORGE W. AUX, for life. In addition, my Trustees, in their sole discretion, may invade the principal of the trust to provide for the proper and adequate support of my husband, GEORGE W. AUX. B. My Trustees shall pay to my husband, GEORGE W. AUX, annually, such stun from the principal of the trust as he may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the trust hereunder. C. Upon the death of my husband, GEORGE W. AUX, my Trustees shall divide the principal of the trust into three (3) shares. One such share shall be distributed absolutely to my son, GEORGE W. AUX, JR. One such share shall be distributed absolutely to my son, JAMES R. AUX. The third such share shall be held by my Trustees in trust for my daughter, JUDITH A. CLARKSON, under the following terms and conditions: 1. My Trustees shall pay the net income, at least quarter-annually, to my said daughter, JUDITH A. CLARKSON, for her life. 2. Upon the death of my said daughter, JUDITH A. CLARKSON, my Trustees Page 3 of 8 Pages M.H.A. shall continue to hold the principal of such trust for the benefit of her children, DAVID C. MANOOGIAN and LAWRENCE CLARKSON, in equal shares. I direct that each of said grandchildren, DAVID C. MANOOGIAN and LAWRENCE CLARKSON, shall have the right of withdrawal of his equal share of the principal and any accumulated income of said trust as each attains the age of thirty (30) years. D. In the event that any of my said children shall fall to survive my husband and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustees and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustees shall use as much of the principal as they shall deem desirable for said purposes. My Trustees shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of thirty (30) years. In the event that any of my children shall fail to survive my husband and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. E. Notwithstanding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years after the later of the death of my husband or me. ITEM SIX POWERS OF EXECUTOR AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; Page 4 of 8 Pages M.H.A. C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustees, in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any parmership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; Page 5 of 8 Pages M.H.A. L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a parmer, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: Directly to such beneficiary; To a legally appointed guardian of such beneficiary for the benefit of such (1) (2) beneficiary; (3) beneficiary; (4) To a person having custody of such beneficiary for the benefit of such By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. Page 6 of 8 Pages M.H.A. ITEM SEVEN PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. APPOINTMENT OF EXECUTOR AND TRUSTEES I nominate, constitute and appoint my husband, GEORGE W. AUX, as Executor of my estate. In the event that my said husband shall predecease me or fall to act as Executor, then my said son, GEORGE W. AUX, JR., shall serve as sole Executor of my estate. I hereby appoint my son, GEORGE W. AUX, JR., and FINANCIAL TRUST SERVICES COMPANY, of Carlisle, Pennsylvania, as Co- Trustees of any trust created hereunder. In the event that my said son, GEORGE W. AUX, JR., shall fall or be unwilling to continue to act as Co-Trustee, then I appoint my said son, JAMES R. AUX, to act as co-Trustee of any trust created hereunder. ITEM NINE WAIVER OF BOND I direct that neither my Executor nor my Trustees shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this [~4K day of f'F, uxrC-~x , 1997. Maxine'H. Aux (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 7 of dages 0 COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Maxine H. Aux, 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· M~ine'H./Aux Sworn or affirmed to and acknowledged before me by Maxine H. Aux, the Testatrix, this {gl'g' day of ~YX~rO~ ,1997· Notary Public COMMONWEALTH OF PENNSYLVANIA ) I Notarial Seal Corrine L. Myers, Notary Public · SS. I Carlisle Boro, Cumberland County COUNTY OF CUMBERLAND ) i. My Commission Expires May 27, 1999 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 Maxine H. Aux, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes 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 18 or more years of age, of sound mind and under no constraint or undue influence, d~'X ~~x A ress lO E. Swom or affirmed to and subscribed before me this 1c2- ' ~lay of Notary Public Page 8 of 8 Pages ,1997. Notarial Seal Corr?e L. Myers, Notary Public C~dis,e Boro, Cumberland County Commission Expires May 27, 1999 ani~ i slantent ~f MAXINE H. AUX A PROFESSIONAL CORPORATION ATTORNEYS -&ND COUNSELLORS AT LAW TEN EAST HIGH STIKEET CARLISLE, PENNSYLVANIA 17013 F:\FILES\DATAFILE~ESTATES\6250-7.notice.cer CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Maxine H. Aux Date of Death: September 28, 2003 File No. 21-03-0807 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 December 10, 2003. Mr. George W. Aux 635 Mooreland Avenue Carlisle, PA 17013 Ms. Judith A. Clarkson 511 South West Street Carlisle, PA 17013 Mr. George W. Aux, Jr. Individually and as Trustee 3514 Wood Pile Road Alexandria, VA 22310 Mr. James R. Aux 142 Virginia Avenue Carlisle, PA 17013 Ms. Jane F. Burke Trust Officer M & T Investment Group P.O. Box 220 Carlisle, PA 17013 Date: Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Signature Name December 10, 2003 Ivo V. Otto 1II, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative MARTSON DEARDORFF WILLIAMS & OTTO TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 FACSIMILE (717) 243-1850 INTERNET www. mdwo.com December 22, 2003 ATTORNEYS ~ COUNSELLORS AT LAW WILLIAM E MARTSON JOHN B. FOWLER III EDWARD L. SCHORPP DANIEL K. DEARDORFF THOMAS J. WILLIAMS * IVO V. O-Fro III GEORGE B. FALLER JR.* CARL C. RISCH DAVID R. GALLOWAY ANTHONY T. LUCIDO CHRISTOPHER E. RICE STEVEN J. SHANAHAN · BOARD CERTIFIED CIVIL TRIAL SPECIALIST HAND DELIVERED Office of Register of Wills Cumberland County Courthouse Carlisle, PA 17013 Estate ofMaxine H. Aux Estate No. 21-03-0807 Date of Death: September 28, 2003 SSN: 524-03-9517 Dear Clerk: Enclosed with this letter is estate check number 103 in the amount of $30,000.00 representing payment of Pennsylvania Inheritance Tax in the above-referenced estate. Will you please issue the appropriate receipt and forward it to me at the above address. Thank you in' advance for your prompt attention to this matter. Very truly yours, MARTSON DEARDORFF WILLIAMS & OTTO IVO/vlo Enclosure F:\FI LES\DATAFILE\ESTATES\6250-7 row.intx Ivo V. Otto III INFORMATION · ADVICE · ADVOCACYTM COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD O03361 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 524-03-9512 FILE NUMBER: 2103-0807 DECEDENT NAME: AUX MAXINE H DATE OF PAYMENT: 1 2/22/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 09/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $30,000.00 TOTAL AMOUNT PAID: $30,000.00 REMARKS: SEAL CHECK# 103 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY 03 00807 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER AUX, MAXINE H. 524-03-9512 ua~' DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 13 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ 09/28/2003 01/08/1915 REGISTER OF WILLS IF APPLICABLE) SURV V NG SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Aux, George W. [] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future interest Compromise (date of death after 12-12-82) [] 6, Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) THIS SECTION MUST BE COMPLETEDi ALL CORRESPONDENCE AND CONFIDENTIAL TAx INFoRMATIoN SHouLD BE DIRECTED TO: ,LAME Ivo V. Otto III, Esquire :IRM NAME (If applicable) Martson DeardorffWilliams & Otto pdor to 12-13-82) [] 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) TELEPHONE NUMBER 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) None 777,773.22 None None,i!:;:: 152,905.41' None:::: 11,720.85 375.28 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) x .00 x .045 x .12 x .15 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, 1 6 8, 13 1.3 1 or transfers under Sec. 9116(a)(1.2) 750,451.19 16.Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. (8) OFFICIAL USE ONLY 930,678.63 (11) 12,096.13 918,582.50 918,582.50 (12) (13) (14) (15) 0.00 (16) 33,770.30 (17) (18) (19) 33,770.30 >> BE SURE TO ANSWER ALL 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: [~STREETADDRESS 635 Mooreland Avenue crr¥ Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 30,000.00 1,578.95 (1) 33,770.30 Total Credits (A + B + C) (2) 31,578.95 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) 2,1 9 1.3 5 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~. ~ ] 9 ]. 3 5 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 representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS George W..,.,.Au~ _ ~t.[~., "t~ 'e / 635 Mooreland Avenue ~ [~¢,t--~¢~ Carlisle, PA 17013 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS D~,TE DATE SIGNATUI~OF PREPAREPt,.OTHER THAN REPRESENTATIVE ADDRESS DATE Ivo V. 0 I E ui }t~/kI~I~l~li~ ~ - Ten East High Street 'v 1, ~ }..., 5~jO~)~ Carlisle, PA 17013 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 SCHEDULE B STOCKS & BONDS ESTATE OF AUX, MAXINE H. FILE NUMBER 21 - 03 - 00807 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE OI NUMBER DESCRIPTION UNIT VALUE DEATH 1 Salomon Smith Barney Acct. No. 724-13877-16, investments as listed on attached 735,801.66 Estate Valuation reports 2 41,971.56 units Smith Barney Money Funds Cust Port CL A ~ $1.00 41,971.56 TOTAL (Also enter on line 2, Recapitulation) 777,773.22 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FILE NUMBER AUX, MAXINE H. 21 - 03 - 00807 Include the proceeds of litigation and the date the proceeds were received by the estate. All propertyjointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 9 MBNA America Bank, NA, Acct No. 57-243664-0 [65,270.58 + 31.66 accrued interest] Members 1st, Savings Acct. No. 76823-00 [221.29 + 9.20 accrued interest] Members ist CD # 76823-48 [15,000.00 + 2.34 accrued interest] Members 1st CD # 76823-40 [20540.77 + 45.58 accrued interest] New York Life Insurance Policy No. 21 096 250; Owner: Decedent; Insured: George W. Aux; net cash value Equitable Life Insurance Policy No. 08 447 761; Owner: Decedent; Insured: George W. Aux (Ownership automatically transfers to insured); net cash value Army & Air Force Mutual Aid Assn, Life Insurance Policy No. D-17200XOL; Owner: Decedent; Insured: George W. Aux; net cash value Army & Air Force Mutual Aid Assn Life Insurance Policy No. 17200-3XOL; Owner: Decedent; Insured: George W. Aux; net cash value John Hancock Life Insurance Policy No. 5011195; Owner: Decedent; Insured: George W. Aux; net cash value TOTAL (Aisc enter on Line 5, Recapitulation) 65,302.24 230.49 15,002.34 20,586.35 22,544.39 2,973.81 7,404.77 4,698.66 14,162.36 152,905.41 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF AUX, MAXINE H. FILE NUMBER 21 - 03 - 00807 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1 FUNERAL EXPENSES: Hoffrnan-Roth Funeral Home, Carlisle, PA 17013 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 DeardorffWilliams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, short certificates EVP, stock valuation reports 2,859.00 8,000.00 464.00 9.00 103.85 Total of Continuation Schedule(s) 285.00 TOTAL (Also enter on line 9, Recapitulation) 11,720.85 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ,~;h~lul~ H Funeral Expenses & Admin~ Costs continued ESTATE OF AUX, MAXINE H. FILE NUMBER 21 03-00807 3 S.W. Barrett Real Estate & Appraisal Services 275.00 Register of Wills, filing fee 10.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF AUX, MAXINE H. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 - 03 - 00807 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 DESCRIPTION United Church of Christ Homes, balance due Central Penn Medical Group Emergency, balance due Andora Radiology, balance due TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 320.43 28.40 26.45 375.28 I~.EV-1513~ EX+ (9-00)~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF AUX, MAXINE H. SCHEDULE J BENEFICIARIES FILE NUMBER 21-03-00807 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE [. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 George W. Aux, Jr. and Manufacturers and Traders Trust Company, Spouse 165,157.50 Trustees lbo George W. Aux, present value of Credit Trust 635 Mooreland Avenue, Carlisle, PA 17013 2 George W. Aux, Jr. and Manufacturers and Traders Trust Company, Children and 750,451.19 Trustees lbo George W. Aux, remainder value of Credit Trust Grandchildren 3 George W. Aux Spouse $2,973.81 (ownership 635 Mooreland Avenue of Equitable Life Carlisle, PA 17013 Policy (E-6) 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 REV-1647 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF AUX, MAX1NE H. SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rev-1500 Cover Sheet) FILE NUMBER 21 - 03 - 00807 This schedule is appropriate only for Estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return []Will []Trust []Other I1. Ill. IV. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. George W. Aux Spouse 05/27/1915 88 2. George W. Aux, Jr. Child 3. James R. Aux Child 4. Judith A. Clarkson Child 5. Children of Judith A. Clarkson Grandchildren For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exemse a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal ri.qht. [] Unlimited right of withdrawal [] Limited right of withdrawal Explanation of Compromise Offer: Date of Death Value of Trust Age of Life Tenant at nearest birthdate Federal Section 7520 rate for September 2003 Remainder Factor Present Value of Spousal Interest Remainder Value of Trust 915608.69 88 4.20% 81.962% 165,157.50 750,451.19 see footnote (1) Footnote (1) From Federal Table S Single Life Remainder Factor - Life Interest Holder Age 88 and 4.2% Rate Internal Revenue Service Temp. Reg. Section 20.2031-7T Summary of Compromise Offer: 1. Amount of Future Interest: 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) 3. Value of Line 1 passing to spouse at appropriate tax rate Check One []6% []3% []0% (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate [] 6°/, [] 4.5% (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) 165,157.50 750,451.19 915,608.69 915,608.69 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SQ-IEDULE 0 ELECrlON UNDER SEC. 9113(A) (SPOLLS.N_ DISTRIBUTIONS) ESTATE OF AUX, MA~INE H. FILE NUMBER 21 - 03 - 00807 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Credit Trust Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin spouse under a Section 9113 (A) trust or similar arrangement. ] DESCRIPTION Entire residue (Schedules B and E (except Sch. E, Item 6) less Schedules H and I) VALUE 915,608.69 Part A Total 915,608.69 Part B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. DESCRIPTION 1 Entire estate residue Part B Total VALUE 915,608.69 915,608.69 (If more space is needed, insert additional sheets of the same size) Date of Death: Valuation Date: Processing Date: 09/28/2003 09/28/2003 Ol/26/2oo4 Estate Valuation Shares Security or Par Description High/Ask Low/Bid Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 53 File ID: 6250-7.1 Mean and/or Div and Int Security Adjustments Accruals Value 1) 280 2) 3) 4) 5) ABBOTT I~ABS (002824100) NYSE 09/26/2003 42.61900 41.87000 H/L 09/29/2003 42.99000 42.15000 H/L 260 AIR PRODS & CHEMS INC (009158106) NYSE 09/26/2003 45.28000 44.50000 H/L 09/29/2003 46.21000 45.53000 H/L Prices for 09/29/2003 adjusted up for dividend(s): 0.23 240 ALLTEL CORP (020039103) NYSE 09/26/2003 46.80000 45.99000 H/L 09/29/2003 47.21000 46.51000 H/L Div: 0.35 Ex: 09/04/2003 Rec: 09/08/2003 Pay: 10/03/2003 255 ALTRIA GROUP INC (02209S103) NYSE 09/26/2003 43.80000 43.28000 H/L 09/29/2003 43.50000 43.10000 H/L Div: 0.68 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/09/2003 380 AMERICAN EXPRESS CO (025816109) NYSE 09/26/2003 45.37000 44.73000 H/L 09/29/2003 45.85000 44.96000 H/L 6) 395 7) 220 8) 435 9) 1o) 11) AMERICAN INTL GROUP INC (026874107) NYSE 09/26/2003 58.60000 57.49000 H/L 09/29/2003 58.38000 57.43000 H/L BANK OF AMERICA CORPORATION (060505104) NYSE 09/26/2003 79.07000 78.33000 H/L 09/29/2003 78.80000 77.79000 H/L BANK NEW YORK INC (064057102) NYSE 09/26/2003 29.10000 28.71000 H/L 09/29/2003 29.55000 28.99000 H/L 315 BANK ONE CORP (06423A103) NYSE 09/26/2003 38.18000 37.60000 H/L 09/29/2003 38.63900 38.06000 H/L Div: 0.25 Ex: 09/10/2003 Rec: 09/12/2003 Pay: 10/01/2003 870 BI=AC}CROCK INVT QUALITY MUN TR (09247D105) NYSE 09/26/2003 13.95000 13.83000 H/L 09/29/2003 13.93000 13.87000 H/L Div: 0.07618 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 430 BLACKROCK STRATEGIC MUN TR (09248T109) NYSE 09/26/2003 14.02000 14.00000 H/L 09/29/2003 14.10000 14.02000 H/L Div: 0.07958 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 42.407250 45.380000 46.627500 43.420000 45.227500 57.975000 78.497500 29.087500 38.119750 13.895000 14.035000 84.00 173.40 78.75 66.28 34.22 11,874.03 11,798.80 11,190.60 11,072.10 17,186.45 22,900.13 17,269.45 L2,653.06 ~2,007.72 12,088.65 6,035.05 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: Valuation Date: Processing Date: Shares or Par 09/28/2003 09/28/2003 01/26/2004 Security Description High/Ask Low/Bid Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 53 File ID: 6250-7.1 Mean and/or Div and Int Security Adjustments Accruals Value 12) 213 13) 160 14) 320 15) 310 16) 17) 18) 19) CHASE CAP V (161479209) CAP SEC E7.03% NYSE 09/26/2003 25.10000 25.04000 H/L 09/29/2003 25.12000 25.10000 H/L Div: 0.43937 Ex: 09/25/2003 Rec: 09/29/2003 Pay: 09/30/2003 + ELECTRONIC DATA SYS NEW (285661104) NYSE 09/26/2003 20.30000 20.04000 H/L 09/29/2003 20.56000 20.15000 H/L EXXON MOBIL CORP (30231G102) NYSE 09/26/2003 37.00000 36.55000 H/L 09/29/2003 37.07000 36.61000 H/L FEDERAL NATL MTG ASSN (313586109) NYSE 09/26/2003 69.05000 68.31000 H/L 09/29/2003 69.90000 68.70000 H/L 150 GANNETT INC (364730101) NYSE 09/26/2003 78.22000 77.60000 H/L 09/29/2003 78.64000 77.57000 H/L Div: 0.25 Ex: 09/10/2003 Rec: 09/13/2003 Pay: 10/01/2003 425 GENERAL ELEC CO (369604103) NYSE 09/26/2003 30.31000 29.31000 H/L 09/29/2003 30.66000 29.98000 H/L Div: 0.19 Ex: 09/25/2003 Rec: 09/29/2003 Pay: 10/27/2003 + 640 HEWLETT PACKARD CO (428236103) NYSE 09/26/2003 19.58500 19.25000 H/L 09/29/2003 19.68000 19.26000 H/L Div: 0.08 Ex: 09/15/2003 Rec: 09/17/2003 Pay: 10/08/2003 405 HOME DEPOT INC (437076102) NYSE 09/26/2003 32.44000 31.90000 H/L 09/29/2003 32.20000 31.69000 H/L 20) 175 21) 100 22) 295 ILLINOIS TOOL WKS INC (452308109) NYSE 09/26/2003 68.04000 67.30000 H/L 09/29/2003 67.85000 66.75000 H/L Div: 0.24 Ex: 09/26/2003 Rec: 09/30/2003 Pay: 10/20/2003 + INTEL CORP (458140100) NASDAQ 09/26/2003 27.84000 27.22000 H/L 09/29/2003 28.40000 27.47000 H/L INTERPUBLIC GROUP COS INC (460690100) NYSE 09/26/2003 14.12000 13.70000 H/L 09/29/2003 14.09000 13.81000 H/L 25.090000 0.439370 25.529370 5,437.76 20.262500 3,242.00 36.807500 11,778.40 68.990000 21,386.90 78.007500 11,701.12 37.50 30.065000 0.190000 30.255000 12,858.38 19.443750 12,444.00 51.20 32.057500 12,983.29 67.485000 0.240000 67.725000 11,851.88 27.732500 2,773.25 13.930000 4,109.35 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: Valuation Date: Processing Date: Shares or Par 09/28/2003 09/28/2003 01/26/2004 Security Description High/Ask Low/Bid Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 53 File ID: 6250-7.1 Mean and/or Div and Int Security Adjustments Accruals Value 23) 195 24) 80 25) 245 26) 800 27) 1520 28) 29) 30) 31) 32) 33) JOHNSON & JOHNSON (478160104) NYSE 09/26/2003 49.64000 49.09000 H/L 09/29/2003 49.92000 49.13000 H/L M~RSH & MCLENNAN COS INC (571748102) NYSE 09/26/2003 48.47000 48.00000 H/L 09/29/2003 48.60000 48.10000 H/L MORGIZN STANLEY (617446448) COM NEW NYSE 09/26/2003 50.64000 49.78000 H/L 09/29/2003 51.48000 50.42000 H/L MORG~LN ST/LNLEY (61745P585) QULTY MUN SECS NYSE 09/26/2003 14.02000 13.94000 09/29/2003 14.04000 13.93000 H/L MORGAN STkNLEY (61745P791) INSD MUN INCM NYSE 09/26/2003 14.55000 14.35000 H/L 09/29/2003 14.57000 14.50000 H/L 1240 MUNIVEST FD INC (626295109) ASE 09/26/2003 8.96000 8.91000 H/L 09/29/2003 8.98000 8.93000 H/L Div: 0.053 Ex: 09/12/2003 Rec: 09/16/2003 Pay: 09/29/2003 390 MUNIYIELD INSD FD INC (62630E107) NYSE 09/26/2003 14.42000 14.30000 H/L 09/29/2003 14.42000 14.35000 H/L Div: 0.079 Ex: 09/12/2003 Rec: 09/16/2003 Pay: 09/29/2003 365 NEWELL RUBBERM3~ID INC (651229106) NYSE 09/26/2003 21.39000 21.17000 H/L 09/29/2003 21.66000 21.22000 H/L 140 NIKE INC (654106103) NYSE 09/26/2003 60.98000 59.77000 H/L 09/29/2003 61.25000 60.66000 H/L Div: 0.14 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 760 NUVEEN PERFORMANCE PLUS MLrN FD {67062P108) NYSE 09/26/2003 14.55000 14.46000 H/L 09/29/2003 14.66000 14.52000 H/L Div: 0.081 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 775 NUVEEN PREM INCOME ML~N FD (67062T100) NYSE 09/26/2003 14.25000 14.15000 H/L 09/29/2003 14.26000 14.19000 H/L Div: 0.08 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 49.445000 9,641.77 48.292500 3,863.40 50.580000 12,392.10 13.982500 11,186.00 14.492500 22,028.60 8.945000 11,091.80 65.72 14.372500 5,605.28 30.81 21.360000 7,796.40 60.665000 8,493.10 19.60 14.547500 11,056.10 61.56 14.212500 11,014.69 62.00 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date %f Death: Valuation Date: Processing Date: Shares or Par 34) 765 35) 36) 37) 38) 39) 40) 41) 42) 43) 09/28/2003 09/28/2003 0~/26/2004 Security Description High/Ask Low/Bid NIB;EEN PREM INCOME MUN FD 2 (67063W102) NYSE 09/26/2003 14.40000 14.34000 H/L 09/29/2003 14.47000 14.35000 Div: 0.0815 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 750 NUVEEN DIVID ~JDVANTAGE MUN FD (67066V101) NYSE 09/26/2003 14.90000 14.82000 H/L 09/29/2003 14.95000 14.90000 H/L Div: 0.0855 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 1545 NUVEEN INSD PREM INCOME MUN 2 (6706D8104) NYSE 09/26/2003 13.99000 13.89000 H/L 09/29/2003 14.03000 13.93000 H/L Div: 0.073 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 870 NUVEEN PREM INCOME MI/N FD 4 (6706K4105) NYSE 09/26/2003 12.63000 12.51000 H/L 09/29/2003 12.64000 12.56000 H/L Div: 0.071 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 770 N-JVEEN SELECT QUALITY MUN FD (670973106) NYSE 09/26/2003 14.67000 14.54000 H/L 09/29/2003 14.76000 14.62000 H/L Div: 0.083 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 780 NIIVEEN QUALITY INCOME MLrN FD (670977107) NYSE 09/26/2003 14.30000 14.20000 H/L 09/29/2003 14.37000 14.31000 H/L Div: 0.0805 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 745 N-JVEEN INSD MLrN OPPOR%~U-NITY FD (670984103) NYSE 09/26/2003 15.64000 15.51000 H/L 09/29/2003 15.68000 15.60000 H/L Div: 0.081 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 750 NUVEEN PREMIER INSD MUN INCOME (670987106) NYSE 09/26/2003 15.37000 15.29000 H/L 09/29/2003 15.42000 15.39000 H/L Div: 0.0815 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 175 OMNICOM GROUP INC (681919106) NYSE 09/26/2003 74.25000 72.10000 H/L 09/29/2003 73.00000 71.72000 H/L Div: 0.2 Ex: 09/24/2003 Rec: 09/26/2003 Pay: 10/07/2003 375 PEPSICO INC (713448108) NYSE 09/26/2003 45.81000 45.28000 H/L 09/29/2003 46.52000 45.19000 H/L Div: 0.16 Ex: 09/10/2003 Rec: 09/12/2003 Pay: 09/30/2003 Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 53 File ID: 6250-7.1 Mean and/or Div and Int Security Adjustments Accruals Value 14.390000 11,008.35 62.35 14.892500 11,169.38 64.13 13.960000 21,568.20 112.79 12.585000 10,948.95 61.77 14.647500 11,278.58 63.91 14.295000 11,150.10 62.79 15.607500 11,627.59 60.34 15.367500 11,525.63 61.13 72.767500 12,734.31 35.00 45.700000 17,137.50 60.00 Page 4 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: Valuation Date: Processing Date: 09/28/2003 09/28/2003 01/26/2004 Shares or Par Security Description High/Ask Low/Bid 44) 325 PFIZER INC (717081103) NYSE 09/26/2003 30.85000 30.25000 H/L 09/29/2003 31.00000 30.50000 H/L 45) 320 PITNEY BOWES INC (724479100) NYSE 09/26/2003 38.95000 38.50000 H/L 09/29/2003 38.96000 38.33000 H/L 46) 125 PROCTER & GkMBLE CO (742718109) NYSE 09/26/2003 92.30000 91.52000 H/L 09/29/2003 92.92000 91.72000 H/L 47) 363 ROYCE VALUE TR INC (780910204) PFD NYSE 09/26/2003 25.05000 25.05000 H/L 09/29/2003 25.00000 25.00000 H/L 48) 120 SBC COMaMLrNICATIONS INC (78387G103) NYSE 09/26/2003 22.21000 21.80000 H/L 09/29/2003 22.08000 21.65000 H/L 49) 5O) 585 SYNO1rOS FINL CORP (87161C105) NYSE 09/26/2003 25.43000 25.00000 H/L 09/29/2003 25.65000 25.15000 H/L Div: 0.165 Ex: 09/17/2003 Rec: 09/19/2003 Pay: 10/01/2003 205 T~kRGET CORP (87612E106) NYSE 09/26/2003 39.11000 38.24000 H/L 09/29/2003 38.55000 36.85000 H/L 51) 48O LrNITEDHEALTH GROUP INC (91324P102) NYSE 09/26/2003 48.53000 48.00000 H/L 09/29/2003 48.98000 48.18000 H/L 52) 47O WELLS FA2~GO & CO NEW (949746101) NYSE 09/26/2003 51.50000 50.96000 H/L 09/29/2003 51.75000 51.10000 H/L 53) 10000 YORK CNTY PA HOSP AUTH REV REV BDS (986392MM7) FT Intr. DTD: 09/01/1998 Mat: 12/01/2012 4.8% 09/26/2003 105.36500 09/29/2003 105.49400 Int: 06/01/2003 to 09/28/2003 105.11500 A/B 105.24400 A/B Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 53 File ID: 6250-7.1 Mean and/or Div and Int Security Adjustments Accruals Value 30.650000 9,961.25 38.685000 12,379.20 92.115000 11,514.38 25.025000 9,084.07 21.935000 2,632.20 25.307500 14,804.89 96.53 38.187500 7,828.44 48.422500 23,242.80 51.327500 24,123.92 105.304500 10,530.45 156.00 Total Value: Total Accrual: Total: $628,723.58 $1,661.78 $627,061.80 Page 5 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, Date of Death: Valuation Date: Processing Date: 09/28/2003 09/28/2003 11/05/2003 Estate Valuation Shares Security or Par Description High/Ask Low/Bid 1) 274 2) 755 20000 4) 10000 5) 10000 6) 20000 7) 25000 NATIONAL WESTMINSTER BK PLC (638539809) CAP A EX7.875% NYSE 09/26/2003 25.47000 25.47000 H/L 09/29/2003 25.50000 25.45000 H/L NUVEEN PREMIER MUN INCOME FD (670988104) NYSE 09/26/2003 14.58000 14.50000 H/L 09/29/2003 14.63000 14.51000 H/L Div: 0.0825 Ex: 09/11/2003 Rec: 09/15/2003 Pay: 10/01/2003 ~BRIDGE PA AREA SCH DIST G.O BDS (023362HL3) FT InSr. DTD: 10/15/2002 Mat: 05/01/2009 3% 09/26/2003 101.74500 09/29/2003 101.87500 Iht: 05/01/2003 to 09/28/2003 BEAR VY PA JT AUTH WTR REV REV BDS (07384PBE4) FT Intr. DTD: 02/15/2001 Mat: 05/01/2012 4.5% 09/26/2003 102.57100 09/29/2003 102.64300 Iht: 05/01/2003 to 09/28/2003 PENNSYLVANIA HSG FIN AGY SINGLE FA (708792SF4) FT Intr. DTD: 07/01/1997 Mat: 04/01/2008 5.05% 09/26/2003 105.86400 09/29/2003 105.86000 Iht: 04/01/2003 to 09/28/2003 PENNSYLVANIA ST G.O. BDS (709141AU9) FT Intr. DTD: 11/15/1995 Mat: 11/15/2012 5% 09/26/2003 107.42100 09/29/2003 107.41400 Iht: 05/15/2003 to 09/28/2003 PHILADELPHIA PA HOSPS & HIGHER HOSP REV (717903TM0) FT Intr. DTD: 06/01/1993 Mat: 02/15/2021 5% 09/26/2003 09/29/2003 Iht: 08/15/2003 to 09/28/2003 101.49500 A/B 101.62500 A/B 102.47200 A/B 102.54400 A/B 105.86400 A/B 105.86000 A/B 107.33400 A/B 107.32700 A/B 100.75900 100.70600 A/B 100.87600 100.82300 A/B Estate of: Maxine H. Aux Estate Report Type: Date of Death Number of Securities: 7 File ID: 6250-7 Mean and/or Div and Iht Security Adjustments Accruals Value 25.472500 6,979.47 14.555000 10,989.03 62.29 101.685000 20,337.00 245.00 102.557500 10,255.75 183.75 105.862000 10,586.20 248.29 107.374000 21,474.80 369.44 100.791000 25,197.75 149.31 Total Value: Total Accrual: Total: $107,078.08 $1,258.08 $105,820.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing SysEems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If yOU have questions, A M E R I C A® MBNA AMERICA BANK, N.A. P. O. BOX 15103 WILMINGTON, DE 19850-5103 1- (800) -353-1734 MAXINE H AUX GEORGE W AUX POA 635 MOORELAND AVE CARLISLE PA 17013 ACCOUNT NUMBER 57-243664-0 FOR CHANGE OF ADDRESS, PLEASE USE THE REVERSE SIDE OF THIS FORM. MOAA GOLDSAVERS MONEY MARKET ACCOUNT STATEMENT PERIOD FROM 9/18/03 THROUGH 10/17/03 ACCOUNT NUMBER NUMBER OF DAYS 30 PAGE 1 57-243664-o ACCOUNT SUMMARY INFORMATION ACCOUNT SUMMARY: INTEREST SUMMARY: BEGINNING BALANCE TOTAL I DEPOSITS/CREDITS TOTAL WITHDRAWALS/DEBITS. ENDING BALANCE AVERAGE BALANCE NUMBER OF DEPOSITS/CREDITS. NUMBER OF WITHDRAWALS/DEBITS 44,237.06 21,119.87 0.00 62, .ll 2 0 ANNUAL PERCENTAGE YIELD EARNED INTEREST EARNED THIS PERIOD AVERAGE BALANCE FOR YIELD CALC CALENDAR YTD INTEREST PAID CALENDAR YTD INTEREST WITHHELD 1.69~ 445.27 0.00 TRANSACTION HISTORY INFORMATION POST EFF DATE DATE 9/18 9/23 9/22 10/17 10/17 10/]7 TRANSACTION DESCRIPTION BEGINNING BALANCE PRINCIPAL PAYOUT TRANSFERRED FROM TDA INTEREST PAYMENT ENDING BALANCE TRANSACT I ON AMOUNT 21,0~.52 · 35 BALANCE -- §5,35§.93 65,356.93 iNTEREST RATE HISTORY IMPORTANT NEWS INTEREST DATE RATE 9/18/O3 1.593 9/22/03 ] LOOKING FOR A HIGH-YIELD CD? LOCK IN THE 60-MONTH MOAA-SPONSORED CD AT ***** 4.13~ ANNUAL PEBCENTAGE YIELD (APY) ***** OFFERED 10/20/03-10/26/03. THE REQUIRED MINIMUM OPENING BALANCE IS 52,500. A PENALTY MAY BE IMPOSED FOR EARLY WITHDRAWAL OF CD PRINCIPAL. WITHDRAWALS AND FEES MAY REDUCE EARNINGS ON THE ACCOUNT. MEMBER FDIC. MOAA-SPONSORED MONEY MARKET ANNUAL PERCENTAGE YIELDS (APYS) OFFERED 10/20/03 ~0/26/03: 51,000 - $49,999 1.60~ ~P 550,000+ 1.70~ APY MINIMUM OPENING DEPOSIT IS 51,000. FOR BALANCES BELOW $1,000, THE APY IS CURRENTLY .26%. FEES MAY REDUCE THE EARNINGS ON THE ACCOUNT. THE APY(S) MAY CHANGE AFTER THE ACCOUNT IS OPENED. MEMBER FDIC. 3454 907 FDIC INSURED MEMBERS 1" 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 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 Name of Joint Owner 76823 -00 01/15/1988 $221.29 $9/20 $23O.49 None 76823 -40 76823 -48 10/11/2002 09/23/2003* $20,540.77 $15,000.00 $45.58 $2.34 $20,586.35 $15,002.34 None None *Established by transfer of funds from 76823-00 Me~nisBERS 1sT ~EDERAL CREDIT UNION e A. Wolfe Insurance Supervisor October 15, 2003 Estate of: MAXINE H. AUX Date of Death: 09/28/2003 Social Security Number: 524-03-9512 5000 Louise Drive · P.O. Box 40 · Mechanicsburg, Pennsylvania 17055 ", · (7~7) 697-1161 · www. membersl st.org The Company You Keep® October 27, 2003 ATTN CORRINE L MYERS MDW & O TEN EAST HIGH STREET CARLISLE PA 17013 New York Life Insurance Company P.O. Box 6916 Cleveland, OH 44101 1-800-695-9873 www. newyorklife.com Agent/Representative: James D Day LUTCF (717) 232-2555 Insured(s): Policy(s): Claim No.: George W Aux 21 096 250 Dear Ms. Myers: On behalf of New York Life, I extend our sincere sympathy on the death of MAXINE H AUX, who was the owner of this policy. Since a successor owner was not named, the interest of the policy is now vested in the Estate of MAXINE H AUX. Therefore, ownership must be transferred through the estate. I am in receipt of the letters of appointment of the estate representative, which you sent us. Please have the estate representative, George W. Aux, complete the enclosed transfer of ownership and change of beneficiary request forms. A Form 712 cannot be produced until the actual transfer of the ownership of the policy. The net cash value as of the date of death is $22,544.39. When all of the information is received, we will review the file and advise you if additional · ~ "*'"" ca!! requirements are needed to transfer ownership of the policy. !fyou ha,,~ any quvs,~v,,s, please me at the toll-free number above. Sincerely, Theresa A: Hakkio Customer Service Representative Enc. 2 cc: James D Day LUTCF V39 F, orm 712 (Rev. 5-2000) Page 2 Living Insured (File With Form 709. United States Gift (and Generation-Skipping Transfer) Tax Return May also be filed with Form 706, United States Estate (and Generation- Skipping Transfer) Tax Return, or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, where decedent owned insurance on life of another.I SECTION A--General Information 36 First name and middle initial of donor (or decedent) Maxine 37 Last name 38 Social Security number Aux 524-03-9512 39 Date of gift for which valuation data submitted ....................... > 40 Date of decedent's death for which valuation data submitted ................. > I September 28, 2003 SECTION B--Policy Information 41 Name of Insured I 42 Sex I 43 Date of bidh George W Aux I Male I May 27, 1915 44 45 Name and address of insurance company EQUITABLE, NATIONAL OPERATION CENTER, P.O. BOX 1047, CHARLOTTE, NORTH CAROLINA 28201-1047 Type of Policy I 46 Policy number Twenty Payment Life I 08 447 761 47 Face amount 1,000.00 49 Gross premium Paid-Up by Terms 50 Frequency of pal 51 Assignee's name None 53 If irrevocable designation of beneficiary made, name of 54 Sex 55 Date of birth, beneficiary if known 57 If other than simple designation, quote in full. (Attach additional sheets if necessary.) This policy was issued with all ownership rights vested in Maxine Aux, and after her death the Insured. 48 Issue date April 25, 193i ment N/A 52 Date assigned N/A 56 Date designated 58 If policy is not paid up: a Interpolated terminal reserve on date of death, assignment, or irrevocable designation of beneficiary ...................................... b Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary ............................... c Add adjustment on account of dividends to credit of policy ............... d Total (add lines a, b, and c) .......................................... e Outstanding indebtedness against policy .................................. f Net total value of the policy (for gift or estate tax purposes)(subtract line e from line d) ............ 59 If policy is either paid up or a single premium: a Total cost, on date of death, assignment, or irrevocable designation of beneficiary, of a single- premium policy on life of insured at attained age, for original face amount plus any additional paid-up insurance (additional face amount $2.183.00) (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have been purchased by the insured and state the cost thereof, using for such purpose the same formula and basis employed, on the date specified, by the company in calculating single premiums.) b Adjustment on account of dividends to credit of policy ................. c Total (add lines 59a and 59b) ......................................... d Outstanding indebtedness against policy ................................... e Net total value of policy (for,,,gil~"q~r estate tax purposes)(subtract line 59d from line 59c) ........... The undersigned officer of the above-need inCurance company hereby certifies that this statement sets forth true and correct information. Signature: Title: Vice President October 24, 2003 934.28 2.039.53 Date of Certification: 2.973.81 0.00 2,973.81 Form 712 (Rev. 5-2000) E~-l~ll! Living Insured Page (File with Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. May also be filed with Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, where decedent owned insurance on life of another.) SECTION A--General Information 36 First name and middle initial of donor (or decedent) I 37 Last name I 38 Social security number Maxine H. ~ Aux I 524 i 03 i 9512 39 Date of gift for which valuation data submitted ................... · 40 Date of decedent's death for which valuation data submitted ·I09/28/2003 SECTION B--Policy Information 41 Name of insured 142 Sex I 43 Date of birth George W. Aux I Male I 5/2711915 44 Name and address of insurance company Army & Air Force Mutual Aid Assn., 102 Sheridan Avenue, Ft Myer, VA 22211-t 110 45 Type of policy 146 Policy number 147 Faceamount148 issuedate Whole Life D-17200XOL $10,000 3/16/1948 49 Gross premium 50 Frequency of payment $121.68 per annum 0 (paid up) 51 Assignee's name Maxine H. Aux 53 If irrevocable designation of beneficiary made, name of I 54 Sex beneficiary N/A N/A 57 If other than simple designation, quote in full. (Attach additional sheets if necessary.) N/A 52 Date assigned 2/1/1998 55 Date of birth, 56 Date if known designated N/A N/A 58 If policy is not paid up: a Interpolated terminal reserve on date of death, assignment, or irrevocable designation of beneficiary ................. b Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary ............ c Add adjustment on account of dividends to credit of policy ..... d Total (add lines 58a, b, and c) ....................... e Outstanding indebtedness against policy .................... f Net total value of the policy (for gift or estate tax purposes) (subtract line 58e from line 58d) . 59 If policy is either paid up or a single premium: a Total cost, on date of death, assignment, or irrevocable designation of beneficiary, of a single-premium policy on life of insured at attained age, for original face amount plus any additional paid-up insurance (additional face amount $ ) ............. (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have been purchased by the insured and state , the cost thereof, using for such purpose the same formula and basis employed, 59b on the date specified, by the company in calculating single premiums.) b Adjustment on account of dividends to credit of policy ....... 0 c Total (add lines 59a and 59b) ...................... d Outstanding indebtedness against policy ................. e Net total va ue of policy (for g ft or estate tax purposes) (subtract line 59d from line 59c) ..... The undersigned officer of the above-named insurance forth true and correct information. / Signature, r~.~_. 58a 0 ~ 58b 0 58c 0 59___~_a $7,407.77 $7,404.77 0 $7,404.77 company (or appropriate Federal agency or retirement system official) hereby certifies that this statement sets Form 712 (Rev. 5-2000) Form 712 (Rev. 5-2000) Page Living Insured (File with Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. May also be filed with Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, where decedent owned insurance on life of another.) 36 SECTION A--General Information First name and middle initial of donor (or decedent) 37 Last name Maxine H. Aux 38 Social .secur!ty number 524i 03 ! 9512 39 Date of gift for which valuation data submitted ................... · 09/2812003 40 Date of decedent's death for which valuation data submitted .............. · SECTION B--Policy Information 41 Name of insured 1 42 Sex George W. Aux I Male 44 Name and address of insurance company Army & Air Force Mutual Aid Assn., 102 Sheridan Avenue, Ft Myer, VA 22211-1110 43 Date of bi~h 5/2711915 45 Type of policy I 46 Policy number I 47 Whole Life I 17200-3XOL I 49 Gross premium 50 $114.12 per annum 51 Assignee's name Maxine H. Aux 53 If irrevocable designation of beneficiary made, name of I 54 Sex beneficiary N/A NIA 57 If other than simple designation, quote in full, (Attach additional sheets if necessary,) N/A 55 Face amount 48 Issue date $5,000 01/011t964 Frequency of payment 0 (paid up) 52 Date assigned Date of birth, 56 2/111998 Date if known designated N/A N/A 58 c f 59 a If policy is not paid up: Interpolated terminal reserve on date of death, assignment, or irrevocable designation of beneficiary ................. Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary ............ Add adjustment on account of dividends to credit of policy ..... Total (add lines 58a, b, and c) ....................... Outstanding indebtedness against policy .................... Net total value of the policy (for gift or estate tax purposes) (subtract line 58e from line 58d) If policy is either paid up or a single premium: Total cost, on date of death, assignment, or irrevocable designation of beneficiary, of a single-premium policy on life of insured at attained age, for original face amount plus any additional paid-up insurance (additional face amount $ ) ............. (If a single-premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have been purchased by the insured and state the cost thereof, using for such purpose the same formula and basis employed, on the date specified, by the company in calculating single premiums.) Adjustment on account of dividends to credit of policy ....... 58a 0 ~ 58b 0 58c 0 59a $4,698.66 59b 0 b c Total (add lines 59a and 59b) ....................... $4,698.66 d Outstanding indebtedness against policy .................... 0 e Net total value of policy (for gift or estate tax purposes) (subtract line 59d from line 59c) ..... $4,698.66 The undersigned officer of the above-named insurance company (or appropriate Federal agency or retirement system official) hereby certifies [hat this statement sets forth true and correct information, j~ , . , /~Ce.ificafion * i ~ ¢~?Lg Form 712 (Rev. 5-2000) I¢orm 712 Page 1 'LiVing.Insured: (File With United States Gift Tax Return, Form 709. May Be Filed With United States Estate Tax Return, Form 706 or Form 706-NA, Where Decedent Owned Insurance on Life of Another) SECTION A - GENERAL INFORMATION 1 First name and middle initial of donor (or decedent) 12 Last Name I 3 Social Security Number Maxine HI AuxI : : 4 Date of gift for which valuation data submitted ...................................................... 5 Date of decedent's death for which valuation data submitted ......................................... I 28-Sep-03 SECTION B - POLICY INFORMATION 6 Name of Insured I 7 Sex 18 Date of Birth Geor~le W AuxJ MaleI 5/27/1915 9 Name and Address of Insurance Company John Hancock Life Insurance Company P.O. Box 111 Boston, MA 02117 10 Type of Policy Ill Policy Number 12 Face Amount 113 Issue Date Whole LifeI 5011195 $5,000J 5/1/1950 14 Gross Premium 15 Frequency of Payment Full}/Paid Up Paid Up 16 Assignee's Name 17 Date Assigned 18 If Irrevocable Designation of Beneficiary Made, Name of Beneficiary 119 Sex 120 Date of Birth, if known 21 Date Designated I I 22 If Other Than Simple Designation, Quote in Full (attach additional sheets if necessary) 23 If policy is not paid up: A Interpolated terminal reserve on date of death, assignment or irrevocable designation of beneficiary $14,162.36 B Add proportion of gross premium paid beyond date of death, assignment, or irrevocable designation of beneficiary C Add adjustment on account of dividends to credit of policy D Total (add lines A, B, and C) 14,162.36 E Outstanding Indebtedness against policy $0.00 F Net total value of the policy (for gift or estate tax purposes (subtract line E from line D) $14,162.36 24 If policy is either paid up or a single premium: A Total cost, on date of death, assignment, or irrevocable designation of beneficiary of a single premium policy on life of insured at attained age, for original face amount plus any additional paid-up insurance (additional face amount $ (If a single premium policy for the total face amount would not have been issued on the life of the insured as of the date specified, nevertheless, assume that such a policy could then have have been purchased by the insured and state the cost thereof, using for such purpose the same formula and basis employed, on the date specified, by the company in calculating single premiums). B Adjustment on account of dividends to credit of policy C Total (add lines 24A and 24B) D Outstanding indebtedness against policy E Net total value of policy (for gift or estate tax purposes) (subtract line 24D from line 24C) The undersigned Officer of the above-named Insurance Company hereby certifies that this statement sets forth true and correct information Signature ~ ~ Title Vice President Date of Certification 12/23/2003 F:~FILES~DATAFILE\WILLS\6250-W.WIL ORIGI~AIL R~t'AINED BY: LAW A PI~OFF.~ilONAL t"ORPORATIOI~ ~ARLiSL~ PA LAST ~LL AND TESTAMENT I, ~E H. A~, of~e Borou~ of C~lisle, C~berl~d Co~, Pe~sylv~ia, being of sold ~d disposing mind ~d memo~, do hereby m~e, publish ~d decl~e this to be my Last Will ~d Testier, hereby revoking ~y ~d all foyer Wills or Codicils by me made. ITEM ONE I direct that all my just debts, ~neral expenses, test~ent~ expenses and all i~erit~ce t~es sh~l be paid to the extent possible ~om those ~sets held or p~sing ~der I~M FIVE hereof as soon as practicable a~er my dece~e ~d as p~ of the admi~stration of my estate. ITEM TWO I give all of my personal ~d household effects, automobiles, boats ~d collections, if ~y, and any insur~ce policies thereon, ~to my husb~d, GEORGE W. AUX, if he s~ives me by · ~ (30) days, o~e~se (subject to the provisions of ITEM THeE hereo0 to my children who so s~ive me to be divided eq~ly ~ong ~em as ~ey agree. My Executor sh~l sell ~y prope~ ~ to which there is no such agreement within sixty (60) days a~er the admission of this Last Will ~d Test~ent to probate ~d shall add ~e proceeds to the residue of my estate. ITEM T~E In ~e event my s~d h~b~d, GEORGE W. A~, sh~l predece~e or f~l to s~ive me by ~i~ (30) days, then I give such items ofpersonal~ ~ ~e itemized in a ce~n list a~ached hereto to the persons n~ed thereon, which list is signed ~d dated by me at the end thereof. ITEM FOUR If my h~b~d, GEORGE W. A~, s~ives me, in order to obtain ~e potion of~e deduction allowed in my estate by the Federal t~ laws that will eliminate ~1 Federal estate taxes payable as a result of my death, my Executor shall divide my residu~ estate into ~o potions ~o~ as the 'M~tal F~d' ~d the "Credit T~st.' A. ~e M~tal F~d, which shall not be reduced by ~y t~es payable by reason of my death, shall be that fractional propo~ion of the entire residu~ estate dete~ined as follows: 1. ~e n~erator of such fractional propo~ion of my residu~ estate shall be Page 1 of 8 Pages M.H.A. the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal estate tax being payable as a result of my death, after allowing for the unified credit against Federal estate tax and ail available credits and deductions claimed. The numerator shall be reduced by the value of any other property which passes to my said husband, GEORGE W. AUX, which quaiifies for the marital deduction and reduced by that amount, if any, which, when added to my taxable estate, will result in Federal estate tax no larger than the credit for State death taxes ailowed in my estate without increasing any State death taxes payable as a result of my death. 2. The denominator of this fraction shall be the value of the entire residuary estate. Values assigned to the property for the purposes of this computation shall be those values finally determined for Federal estate tax purposes. The Marital Fund shall be distributed outright to my husband, GEORGE W. AUX, as soon as practicable after my death. B. The Credit Trust shail be held and managed by my Trustees in accordance with ITEM FIVE of this my Last Will and Testament. C. My Executor shall have the power to distribute assets in cash or in kind to the Marital Fund and to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to the income tax basis on such property. In making these allocations, my Executor shall use the vaiue of the assets as of the date or dates of distribution so that each distribution shares proportionately in the appreciation or depreciation of assets between the date of my death and the date or dates for distribution. However, no allocation of assets shall be made to the Marital Fund which does not qualify for the marital deduction. To the extent that other assets which qualify for the marital deduction are available, there shall not be allocated to the Marital Fund (a) assets with respect to which an estate tax credit for foreign taxes paid is allowable or (b) any payments under an employees trust or retirement annuity contract of the type described in Section 2039(c) of the Intemal Revenue Code or subsequent provisions of similar import or (c) United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal estate tax. In computing the marital deduction all generation-skipping transfers for which I am the "deemed Page 2 of 8 Pages M.H.A. transferor" shall be disregarded. D. IfI am not survived by my husband, GEORGE W. AUX, I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM FIVE, A through E hereof. E. If my said husband, GEORGE W. AUX, survives me and disclaims any portion of the Marital Fund, such portion shall be added to the Credit Trust. F. If my said husband, GEORGE W. AUX, and I die simultaneously, or under circumstances which render it difficult to determine who died first, I shall be deemed to have survived my said husband, GEORGE W. AUX, for all purposes of this my Last Will and Testament. ITEM FIVE CREDIT TRUST My Trustees shall hold the assets received under ITEM FOUR hereof, if any, for the following purposes: A. To pay the net income, at least quarter-annually, to my husband, GEORGE W. AUX, for life. In addition, my Trustees, in their sole discretion, may invade the principal of the trust to provide for the proper and adequate support of my husband, GEORGE W. AUX. B. My Trustees shall pay to my husband, GEORGE W. AUX, annually, such sum from the principal of the trust as he may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the trust hereunder. C. Upon the death of my husband, GEORGE W. AUX, my Trustees shall divide the principal of the trust into three (3) shares. One such share shall be distributed absolutely to my son, GEORGE W. AUX, JR. One such share shall be distributed absolutely to my son, JAMES R. AUX. The third such share shall be held by my Trustees in trust for my daughter, JUDITH A. CLARKSON, under the following terms and conditions: 1. My Trustees shall pay the net income, at least quarter-annually, to my said daughter, JUDITH A. CLARKSON, for her life. 2. Upon the death of my said daughter, JUDITH A. CLARKSON, my Trustees Page 3 of 8 Pages M.H.A. shall continue to hold the principal of such trust for the benefit of her children, DAVID C. MANOOGIAN and LAWRENCE CLARKSON, in equal shares. I direct that each of said grandchildren, DAVID C. MANOOGIAN and LAWRENCE CLARKSON, shall have the right of withdrawal of his equal share of the principal and any accumulated income of said trust as each attains the age of thirty (30) years. D. In the event that any of my said children shall fail to survive my husband and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustees and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustees shall use as much of the principal as they shall deem desirable for said purposes. My Trustees shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of thirty (30) years. In the event that any of my children shall fail to survive my husband and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. E. Notwithstanding any other provisions to the contrary, in no event shall any share be distributed to any beneficiary later than twenty (20) years after the later of the death of my husband or me. ITEM SIX POWERS OF EXECUTOR AND TRUSTEES In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executor and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: A. To retain any property of any nature received by them for whatever period they shall deem advisable; B. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; Page 4 of 8 Pages M.H.A. C. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; D. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; E. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; F. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; G. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; H. To make any distribution hereunder either in kind or in money, or partially in kind and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustees, in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; I. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise ail rights of investors; J. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; K. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; Page 5 of 8 Pages M.H.A. L. To compromise claims; M. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; N. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; O. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; (2) To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; (3) To a person having custody of such beneficiary for the benefit of such beneficiary; (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; Q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. R. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. Page 6 of 8 Pages M.H.A. ITEM SEVEN PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM EIGHT APPOINTMENT OF EXECUTOR AND TRUSTEES I nominate, constitute and appoint my husband, GEORGE W. AUX, as Executor of my estate. In the event that my said husband shall predecease me or fail to act as Executor, then my said son, GEORGE W. AUX, JR., shall serve as sole Executor of my estate. I hereby appoint my son, GEORGE W. AUX, JR., and FINANCIAL TRUST SERVICES COMPANY, of Carlisle, Pennsylvania, as Co- Trustees of any trust created hereunder. In the event that my said son, GEORGE W. AUX, JR., shall fail or be unwilling to continue to act as Co-Trustee, then I appoint my said son, JAMES R. AUX, to act as co-Trustee of any trust created hereunder. ITEM NINE WAIVER OF BOND I direct that neither my Executor nor my Trustees shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. WHEREOF I have hereunto set my hand and seal this ~¢146' day of IN WITNESS £Fxa.rC.3,,. , 1997. SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Maxine H. Aux, 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. Maxine H. Aux / Swom or affirmed to and acknowledged before me by Maxine H. Aux, the Testatrix, this Igl.4h' day of 'D-v'x~c0J~ , 1997. Notary Public 6./ Notarial Seal COMMONWEALTH OF PENNSYLVANIA ) Corrine L. Myers, Notary Public Carlisle Boro, Cumberland County · SS. M.y Commission Expires May 27, 1999 COUNTY OF CUMBERLAND ) 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 Maxine H. Aux, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes 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 18 or more years of age, of sound mind and under no constraint or undue influence. d~\ A ress lO E. )qT,cr/n Swom or affirmed to and subscribed before me this /cg-' ~lay of Notary Public ,1997. Page 8 of 8 Pages Notarial Soal Cor;ine L. Myers. Notary Public Co,lisle Boro, Cumberland County : ~"v ::2ommission Expires May 27, 1999 COMMONWEALTH OF PENNSYLVANIA DEPA :~TMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 003740 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 524-03-9512 FILE NUMBER: 2103-0807 DECEDENT NAME: AUX MAXINE H DATE OF PAYMENT: 03/31/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 09/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $2,191.35 REMARKS: SEAL CHECK# 1 O6 TOTAL AMOUNT PAID: $2,191.35 INITIALS: JA RECEIVED BY.' GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZVTDUAL TAXES TNHERTTAHCE TAX DTVZSZON DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSMENT OF TAX IVO V OTTO III ESQ '0,~ MARTSON ETAL 10 E HIGH ST CARLISLE PA 1701~':t, REV-1547 EX AFP DATE 05-Zq-2OOq ESTATE OF AUX MAXINE H DATE OF DEATH 09-28-2005 FILE NUMBER 21 05-0807 ::i:]-~BUNTY. -, CUMBERLAND ACN 101 ABount Ree'i tted HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-154? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF AUX MAXIME H FILE NO. 21 03-0807 ACN 101 DATE 05-2q-ZOOR TAX RETURN HAS: { X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORTGTNAL RETURN 1. Real Esta*e (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) ~. Closely Held Stock/Partnership Tntarast (Schedule C) ~. Mortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfors (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/AdB. Costs~Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage LiabiZitles/Lians (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return 777~773.ZZ .00 152~905.ql .00 .00 NOTE: To insure proper credit to your account, submit the upper portion .00 of this form w/th your tax payment. .00 (8) 930,678.65 11,720.85 $75.28 (11) ]2.o96.]~ (12) 918,58Z.50 13. lq. NOTE: ASSESSMENT OF TAX: 15. ABount of Line lq at Spousal rata 16. ABount of L/ne lq taxable at LAneal/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Llne lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYMFNT DATE Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Not Value of Estate Subject to Tax :Xf an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect figures that /nclude the total of ALL returns assessed to date. 12-22-200~ RECEIPT NUMBER 03-31-200q D/SCOUNT (+) INTEREST/PEN PAID (-) 1,578.95 .00 .00 918,582.50 18 and 19 will CD005361 CD00$7q0 (15) 168,151.$1 x 00 = .00 (16) 750,q51.19 x 0q5= 33,770.;30 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 33,770.30 IF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADD/TIONAL /NTEREST. AMOUNT PAID 50,000.00 2,191.35 TOTAL TAX CREDIT I 33,770.30 BALANCE OF TAX DUEI .00 INTEREST AND PEN. I .00 TOTAL DUE I .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS RE~IUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December ZZ, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for lifo or for years, the Coaeoneaaith hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To ~ulfil! the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 9140). PAYHEHT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILES, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at tho Office of the Rag[star of Hills, any of tho Z3 Revenue District Offices, or by calling tho special Z4-hour answering service for forms ordaFing: 1-DOO-36Z-ZOSO; services for taxpayers aith special hearing and / or speaking needs: l-BOO-~47-30ZO (TT only). OBJECT[OHS: Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty (60) days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZl, Harrisburg, PA I?IZB-iOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for inheritance Tax Return for a Resident Decedent" (REV-150I) for an explanation of administratively correctable errors. DISCOUNT: If any tax duo is paid within three (3) calendar months after tho decedent's death, a five percent (SZ) discount of the tax paid is allowed. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assassad~ and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa per[od es you would appeal tho tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest st the rate of six (DX) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1~ 1982 will bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Dai[y interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .0005~8 1988-1991 11Z ~O0030X ~ 9X .O00Z~7 1983 16Z .000~38 199Z 9Z .0002~7 200Z 6Z .00016~ 1964 llX .000301 1993-199~ 7Z .OOOlQZ ZOO3 52 .000137 1985 13Z .000356 1995-1998 92 .O00Z~7 ZOO4 42 .000110 1986 IOZ .O0027~ 1999 7Z .OOO19Z 1987 IOZ .00027~ ZOO0 7Z .O0019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice~ additional interest must bm calculated. J z COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 03 COUNTY CODE YEAR 00807 NUMBER OECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER AUX, MAX1NE H 524-03-9512 uJ CATE OF DEATH (MM-DO-YEAR) DATE Of BIRTH (MM-DO-YEAR) ¢3 THIS RETURN MUST SE FILED fN DUPLICATE WITH THE ,?, 09/28/2003 01/08/1915 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, F~RST AND MIDDLE iNITIAL) AUX, GEORGE W [] 1 Original Return [] 2, Supplemental Return SOCIAL SECURITY NUMBER 577-52-3897 ] 3. Remainder Return (date of death pdcr to 12-13-82) ] 4. Limited Estate [] 48. Future Interest Compromise (date of death abet 12-12-82) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes [] 9 Litigation Proceeds Received [] 10. Spousal Povedy Credit (date ol dealh between [] 11.Election to tax under Sec, 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Ivo V. Otto III, Esquire :IRM NAME (If applicable) Martson Deardorff Williams & Otto 'ELEPHONE NUMSER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Modgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) COMPLETE MAILING ADDRESS Ten East High Street · Carlisle, PA 17013 (1) None (2) 2,218.60 (3) None (4) None (5) None (6) None (7) None (9) 77.26 (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (8) 2,218.60 01) 77.26 (12) 2,141.34 (13) (14) 2,141.34 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, 386.26 or transfers under Sec. 9116(a)(1.2) x .00 (15) 0.00 16. Amount of Line 14 taxable at lineal rate 1,755.08 x .045 (16) 78.98 78.98 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .12 (17) x .15 (18) (19) ;>~ BE SURE TO ANSWER ALL 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: ISTREETADDRESS 635 Mooreland Avenue CITY Carlisle IsTATE PA IzIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount InteresEPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) Total InterestJPenalty (D + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) 78.98 (2) 0.00 (3) 0.00 (4) (5) 78.98 (SA) 78.98 Make Check Payable to: REGISTER OP 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 properly transferred; .............................................................................. [] [] b. retain the right to designate who shall use the properly transferred or its income; .................................... [] c. retain a reversionary interest; or ................................................................................... d. receive the promise for life of either payments, benefits or cere? .............................................................. [] 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. George W, Aux ., ~ ~./., ~ 442 Walnut Bottom Road Carlisle, PA 17013 DATE DATE SlGNATU OF PREPAR ER THAN REPRESENTATIVE Ten East High Street Carlisle, Pg/ 17013 DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §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 PEN N $'~LVANIA INHERITANCE TAX RETURN RESIliENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER AUX, MAX[NE H 21 - 03 - 00807 All propertyjointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE O NUMBER DESCRIPTION UNIT VALUE DEATH 1 80 shares Intel Corp (458140100) 27.7325 2,218.60 TOTAL (Also enter on line 2, Recapitulation) 2,218.60 COMk~)NWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE$1OENT DECEDENT SCHEDULE H FUNERAL E)~:~ENSES & ADMIN~TIVE COSTS ESTATE OF AUX, MAX[NE H FILE NUMBER 21 - 03 - 00807 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: ~,DMINISTRATIVE 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 Family Exemption: (if decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Correction to original return Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, filing fee Register of Wills, certified copy of Will for Trustee Total of Continuation Schedule(s) 30.00 10.00 31.00 6.26 TOTAL (Also enter on line 9, Recapitulation) 7'7.26 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral Ex~pem~ & Adminisl~fdve Cosls continued ESTATE OF AUX, MAXINE H FILE NUMBER 21-03-00807 3 Certified mail, Intemal Revenue Service 6.26 Page 2 of Schedule H SCHEDULE J BENEFICIARIES ESTATE OF AUX, MAXINE H FILE NUMBER 21 - 03- 00807 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVrNG PROPERTY DECEDENT Dn Nef [ r., Tr,,~,~e!~i) OF ESTATE II. TAXABLE DISTRIBUTIONS (include outright spousal distributions) George W. Aux, Jr. and Manufacturers and Traders Trust Company, Trustees lbo George W. Aux, present value of Credit Trust (see original Schedule O) George W. Aux, Jr. and Manufacturers and Traders Trust Company, Trustees, lbo George W. Aux, remainder value of Credit Trust (see original Schedule O) Spouse Children and Srandchildren nter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Rev 1500 cover she, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 386.26 1,755.08 COMMONWEALTH OF P~NNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF LNOIVlDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV 1162 EX(11-96) NO. CD 004307 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 524-03-9512 FILE NUMBER: 2103-0807 DECEDENT NAME: AUX MAXlNE H DATE OF PAYMENT: 08/26/2004 POSTMARK DATE: 08/26/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $78.98 TOTAL AMOUNT PAID: $78.98 REMARKS: SEAL CHECK//107 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF /NDIVZDUAL TAXES ZHHERZTANCE TAX DTV/S/ON DEPT. 260601 HARRTSBURG, PA 17126-0601 IVO V OTTO III ESQ '04 HARTSON ETAL 10 E HIGH ST L] :, CARLISLE P~':¢~1~, COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF /NHERZTANCE TAX APPRA/SEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1547 EX AFP DATE 10-11-200~ ESTATE OF AUX DATE OF DEATH 09-28-2003 FILE NUNBER 21 03-0807 COUNTY CUHBERLAND ACN 101 r Amoun~ Reei~ed HAXINE H HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF AUX HAXINE H FILE NO. 21 03-0807 ACN 101 DATE 10-11-200~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE XNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEHENTAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~narship Zn~eres~ (Schedule C) ($) ~. Hor~gagas/No~es Receivable (Schedule D) (~) E. Cash/Bank Daposi~s/Hisc. Personal Proper~y (Schedule E) (5) 6. Jointly O~nad Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Expensas/Adm. Cos~s/Hisc. Expanses (Schedule H) (9) 10. Dab~s/Hor~gage Liabili~ias/Lians (Schedule Z) (10) 11. To,al Deductions 12. Ne~ Value of Tax Ra~urn NO. 01 .00 2~218.60 .00 .00 .00 .00 .00 (8) 77.26 .00 NOTE: To insure proper cred/~ ~o your account, subai~ ~ha upper portion of ~his form ~i~h your ~ax payman~. 15. 1~. NOTE: ASSESSHENT OF TAX: 15. Amoun~ of Line 1~, a~ Spousal ra~a 16. Aeoun~ of LLna 1~ ~axable a~ LineaX/Class A ra~e 17. Amoun~ of Line 1~ a~ Sibling ra~e 18. Amoun~ of Line lq ~axabla a~ Collateral/Class B ra~a 19. PrincipaZ Tax Due TAX CREDZTS PAYHENT R[CETpT DTSCOUNT (+] DATE HUNBER INTEREST/PEN PA/D (-) 12-22-2003 CD003361 1,578.95 05-$1-200~ CD0037~0 .00 08-26-200~ CDOOR307 . O0 (~) 168,517.57 x O0 = .00 (16) 752,206.27 x 0~5 = $3,8~9.28 (17). . O0 x 12 = . O0 (lB), .00 x 15 = .00 (zg)= $$,8~9.28 AHOUNT PAID Chari~abXa/Govarnman~al Bequests; Non-eXacted 9115 Trusts (Schedule J) (15) .00 Ne~ Value of Es~a~e Sub.~ec~ ~o Tax (1~) 920,723.8R Zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns assessed to date. 30,000.00 2,191.35 78.98 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (11) 77.2~ (~2) 2,1~1.$~ TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 33,8q9.28 .00 .51 .51 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE,I/~' A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) 2,218.60 RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND [CR]: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: iNTEREST: Estates of decedents dying on or before December 12, lgBZ -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Comaonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the la~ful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF N/LES, AGENT A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are avaiIabls mt the Office of the Register of Mills, any of the Z3 Revenue District Offices, or by calling the special gq-hour answering service for forms ordering: 1-800-36Z-Z050~ services for taxpayers ~ith special hearing and / or speaking needs: 1-BOO-447-30ZO (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disalloaance of deductions, or assessment of tax [including discount or interest) as shone on this Notice must object ~ithin sixty [60) days of receipt of this Notice by: --~ritten protest to the PA Department of Revenue) Board of Appeals, Dept. ZBiOZ1, Harrisburg, PA 1712B-10gl, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes) ATTN: Post Assessment Revie~ Unit, Dept. 280601, Harrisburg, PA 171Z&-0601 Phone [717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" [REV-lBO1) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three [3) calendar months after the decsdent's death, a five percent [SX) discount of the tax paid is allowed. The ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ~ith first day of delinquency, or nine (9) months and one [1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 198g bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 198Z will bear interest st a rate ~hich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through gO04 are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor ~'~ ZDZ .000548 ~'~-1991 117. .000301 1983 167. .00043B 1992 92 .000047 1984 llZ .000301 1993-1994 77. .000192 1985 132 .000356 1995-199B 97. .000247 1986 102 .000274 1999 72 .000192 1967 102 .000274 ZOO0 7Z .000192 --interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID Interest Daily Year Rate Factor ~'~ 9X .000247 ZOO[ 6Z .000164 Z003 52 .000137 Z004 4Z .000110 X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15} days beyond the date of the assessment. [f payment is made after the interest computation data sho~n on the Notlce, additional interest must be calculated. BUREAU OF ZNDZVTDUAL TAXES IHHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171ZB-0601 IVO V OTTO III ESQ MARTSON ETAL 10 E HIGH ST CARLISLE PA 17015 CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-q83 EX AFP (01-03) DATE 09-20-200q ESTATE OF AUX DATE OF DEATH 09-28-2005 FILE NUMBER 21 05-0807 COUNTY CUMBERLAND ACN 201 Amoun'l: Remi'l:'l:ed MAXINE H HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~hm upper portion of ~his form wi~h your ~ax payment, CUT ALONG THIS L'rNE ~ RETAIN LONER PORTION FOR YOUR F'rLES *""~ REV-483 EX AFP (01-03) xx NOTICE OF DETERMINATION AND ASSESSHENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN x~ ESTATE OF AUX HAXTNE H FILE N0.21 05-0807 ACN 201 DATE 09-20-200q 1. Cred/t For State Death Taxes as VerifAed 2. Pennsylvania Inheritance Tax Assessed (Excluding Discoun~ and/or /nterest) 5. Inheritance Tax Assessed by Other States or Territories of the United Sta~es (Excluding O/scount and/or Interest) q. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: .00 32/191.35 .00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE . O0 ~ZF PAID AFTER THTS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REI~UZRED FOR CALCULATTON OF ADDTTZONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CA}, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: PAYHENT: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF #ILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available et the Office of the Register of Hills, any of the 25 Revenue District Offices or from the Department's Z4-hour ensnaring service for fores ordering: 1-800-562-Z050; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-5020 (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --electing to have the matter determined at audit of the personal representative, OR --appea! to the Orphans' Court. ADNIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Dureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO1) for an explanation of administratively correctable errors. OR PENALTY: INTEREST: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and net paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes ehich became delinquent on or after January 1, 1982 mill bear interest at a rate which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 are: Interest Daily Interest Daily Interest Daily Yea~ Rate Factor Yea~ Rate Factor Yea[ Rate Factor 1982 202 .000548 1988-1991 IXZ .000501 ZOOl 92 .000247 1985 162 .000458 1992 92 .000247 2002 62 .00D164 1984 X1Z .OO050l 1995-X99~ 7Z .000192 2005 5Z .000157 1985 lSZ .000356 1995-1998 92 .000247 2004 42 .000110 1986 XOZ .000274 1999 72 .O00Xgz 1986 lOZ .000274 ZOO0 8Z .O00ZZ9 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES XNHER/TANCE TAX DZVZSZnN DEPT. Z80601 HARRZSBURG, PA 171Z8-0601 ]VO V OTTO ]I! ESQ MARTSON ETAL 10 E HIGH ST CARLISLE PA 17015 COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF DETERHZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER DATE ESTATE OF DATE OF DEATH FZLE NUMBER COUNTY ACN I 09-27-Z00q AUX 09-28-2005 21 05-0807 CUHBERLAND 202 Aeount Reei t'l:ed MAXINE H HAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subeit the upper port/on of this fore w/th your tax payeent. CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR FZLES ~ REV-736 EX AFP (OZ-OZ) #~ NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ESTATE OF AUX MAX]NE H FZLE N0.21 03-0807 ACN 202 DATE 09-27-200q ESTATE TAX DETERMZNATZON 1. Credit For State Death Taxes as Vet/lied .00 2. Pennsylvania 1nheritance Tax Assessed (Excluding Discount and/or Interest) 32,191.35 .00 Znheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or ~nterest) q. Total Inheritance Tax Assessed 32~191.35 5. Pennsylvania Estate Tax Due .00 6 o TAX Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return Additiona! Pennsylvania Estate Tax Due CREDZTS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER ~NTEREST/PEN PAID ¢-) AMOUNT ~ZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. TOTAL TAX CREDZT I BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE (~F TOTAL DUE ~S LESS THAN $~, NO PAYMENT ZS RE~U~RED IF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR INSTRUCTZONS.) .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: To fulfill tho requirements of Section glqO of the inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of the ZS Revenue District Offices or from the Department's Zq-hour anseering service for forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-q47-30ZO (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may abject within sixty (603 days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZGIOZI, Harrisburg, PA 17liB-lOll, --electing to have the matter determined at audit of the personal representative, OR --appeal to tho Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue~ Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, Phone [717) 787-6S05. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiao period as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .O0016q. All taxes ehich became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Tho applicable interest rates for 1982 through ZOOq are: Department of Revenue. interest Daily Interest Daily lnterest Daily Year Rate Factor Year Rate . Factor Year Rate Factor X98Z lOX .O00Sq8 1988-1991 XXZ .000501 ZOOi 9Z .000247 1983 lBX .000~8 199Z 9Z .OOOZq7 ZOOZ 6Z .O0016q 198q llZ .000301 1995-199q 7Z .O0019Z ZOO5 5X .000137 1985 X3Z .000~56 1995-1998 9Z .OOOZq7 2004 qX .OO0110 1986 lOX .O0027~ 1999 72 .O0019Z 1987 92 .O00Zq7 ZOO0 8Z .O00Z19 is calculated as follows: --Interest INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNI~U~NT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must be calculated. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: MAXINE H. AUX Date of Death: September 28, 2003 FileNo.: 21-03-0807 Social Security No.: 524-03-9512 Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. 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 the following: a. Did the personal representative file afinal account with the Court? Yes No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. IL ~. ~~~ C ,,1]ate:-:. Januarr2,Qi 2005 Signature: . t'3 . c", U; Name: Ivo V. Otto III, Esquire i' 0 (L I.L ( Address: MARTSON DEARDORFF WILLIAMS & OTTO C'>," C:'C:\ '0 "C:: Ten East High Street C~. C) Co' "'~. Carlisle, PA 17013 ~ ::-"3 u~~ (717) 243-3341 t;3 ._"> 00"" Counsel for personal representative c:.,_ b <=) F:\FILESlSAt AFlLE\EST A TES\109951srep Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 8/30/2005 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 RE: Estate of AUX MAXINE H File Number: 2003-00807 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 9/28/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~.~ ~ GLENDA FAP~ER STP~SBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge eQ