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HomeMy WebLinkAbout02-0239 PETITION FOR PROBATE and GRANT OF LETTERS No. 2~-02- Estate of Virginia V. Dreher To: also known as N/A, Deceased. Register of Wills for the Social Security No.: 182-22-6951 County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner who is 18 years of aglor older and the Executrix named in the last will of the above decedent, dated November 14, 1997, and codicil(s) dated: None. Decedent was domiciled at death in Cumberland County, pennsylvania, with her last family or principal residence at 130 Comvay Street, Carlisle, PA 17013 (Borough of Carlisle). Decedent, then 79 years of age, died February 26, 2002, at Thornwald Home, 442 Walnut bottom Road, Carlisle, PA 17013. 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: No exceptions. Decedent at death owned property with estimated values as follows: $ Unestimated All personal property $_ (If domiciled in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County $ $_ If not domiciled in PA) Value of real estate in pennsylvania situated as follows: 130 Conway Street, Carlisle, PA 17013. WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters Testamentary thereon. N~. Baish Carlisle, PA 17013 {717) 776-3576 cOMMONWEALTH OF PENNSYLVANIA ) ) ss cOUNTY OF CUMBERLAND . ments in the foregoing petition are true --- ars or affirms that the state] ......... ,,~ reoresentatives of the e fitioner above-.name, d ,swe__a ~,~u~¢ of oetitioners anu tlaat aa correTcc~ toPet~e best of the knowleage mau o ...... the estate according to law. above decedent petitioner will well and truly administTr~/~ Sworn to or kffirmed and subscribed before me /-/--~¢'¢~,~q at~gy~G. Bais~ this 6~ch _ day of ..___~RCI-1 --, 2002 2 Estate of Virginia V. Dreher, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW March 6 ,2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated November 14, 1997, described therein be admitted to probate and filed of record as the last will of Virginia V. Dreher and Letters Testamentary are hereby granted to Nancy G. Baish. C./~ewis,~R/egister o~Wills' FEES Probate, Letters, Etc ...... $ 270,00 Short Certificates (6) ..... $ 18.00 JCP $. 5.00 TOTAL ~ $ 302.00 Filed ...M~R.C[J.6,..20.02 .................. called attorney on 3-6-02 Robert R. Black, Esquire 36 South Hanover Street Carlisle, PA 17013 (717) 243-3727 (06267) his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 8168936 No. Local Registrar F E B 2, ? 2002 Date COMMONWEALTH OF PENNSYLVANIA o DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH '- Virginia V. Dreher ,. F [,. 182 -- 22 -- 6951 [,. 2/26/2002 ~'-~-~:'~--~'-~.~ I Farmers Trust Co. Vault Supervisor I,,t Bank 130 Conway Str. ~.~ ,~Carlisle, PA 17013 ~ ,,. Albert - Dreher ,t Kathryn - Vale ~ Nancy G. Baish ~ 101 ~r Rd., C~rlisle, PA 17013 ~.~O o~ O1,,, 3/1/2002 ,,,~t. Zion ~te~ ,,, ~n~ ~., PA ~ ~~~ ~~~ I~ FD 012633 L ~g B~ers ~e~l H~, ~lisle, PA 17013 'MEDICAL EXAMINER/CORONER ,,...-...,., ,~.,~ ....................................................................................[] z?, zo-~ z_ /.3 LAST WILL AND TESTAMENT OF VIRGINIA V. DREHER I, VIRGINIA V. DREHER, of the Borough of Carlisle, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient after my death. PAYMENT OF DEATH TAXES SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. BEQUESTS THIRD: I give the indicated mounts or items to the following individuals who survive me: (a) To Nancy G. Baish, my friend, the pin that I received from the Mary Hoy estate. If Nancy G. Baish shall not survive me, I give this pin to Jane B. Ewing. Co) To Jane B. Ewing, my friend, the diamond ring that I received from the Mary Hoy estate. If Jane B. Ewing shall not survive me, I give this ring to Nancy G. Baish. (c) To Effie Jane Ewing, my friend, my three diamond rings (white) being my engagement ring, my wedding ring and the diamond ring that I received from my mother. If Effie Jane Ewing shall not survive me, I give these rings to Nancy G. Baish and Jane B. Ewing or the survivor thereof. initials BEQUESTS FOURTH: I give my shares of stock in Keystone Financial Corporation in equal shares to Nancy G. Baish, Richard G. Baish, James E. Baish, and Jane B. Ewing. If any beneficiary in this paragraph shall not survive me, then the gift to such beneficiary shall lapse and shall be added to the share or shares of the other beneficiaries in this paragraph. DISTRIBUTION OF RESIDUE FIFTH: I give the rest of my estate as follows: To Nancy G. Baish, Richard G. Baish, James E. Balsh and Jane B. Ewing, or the survivors thereof, in equal shares, two-thirds (2/3) of such residue. (b) To Effie Jane Ewing, one-sixth (1/6) of such residue. If Effie Jane Ewing does not survive me, her share shall be added to and distributed in accordance with paragraph (a) immediately preceding. (c) To the First Evangelical Lutheran Church, Carlisle, Pennsylvania, one-sixth (1/6) of such residue. POWERS OF EXECUTRIX SIXTH: I confer upon my executor the fight to sell or otherwise convert any real or personal property at public or private sale, at such time or times, in such manner, and for such price or prices, and upon such terms and conditions as my executor shall determine, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof, without liability of any purchaser for the application of any consideration; to borrow money and to secure its payment by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof; to retain any investments at discretion; to invest and reinvest at discretion, without restriction to so-called "legal investments;" to make distribution in cash or in kind; and to do all other acts and things necessary or appropriate in the management, administration and distribution of my estate. APPOINTMENT OF EXECUTRIX initials SEVENTH: I appoint Nancy G. Baish executrix of my will. I direct that my executrix shall not be required to furnish security in any jurisdiction. INTERCHANGEABILITY OF LANGUAGE EIGHTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; the feminine may be read to include the masculine and neuter; and the neuter may be read to include the masculine and feminine. HEADINGS NINTH: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. Ihave signed this will this Jz~day of /qO~/~ ~ ~{~2,, , 1997. Vir~a V. Dreher - Wimess Wimess ACKNOWLEDGMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Virginia V. Dreher, the testatrix in, ..., the witnesses to the last will, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: (a) that I, the testatrix, do hereby acknowledge that I signed and executed the instrmnent as my last will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the witnesses, were present and saw the testatrix sign and execute the instrument as her last will, that she signed it willingly and 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 a witness 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. rest(('trix Wimess Witness Notary Public CERTIFICATION OF NOTICE UNDER RULE 5.6 (c) Name of Decedent: Virginia E. Dreher Date of Death: February 26, 2002 Will No.: 21-02-0239 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 · March 13, 2002. Name Nancy G. Baish James E. Baish Richard G. Baish Jane B. Ewing Effie Jane Ewing First Evangelical Lutheran Church Address 101 Goodyear Road, Carlisle, PA 17103 100 North 32"a Street, Camp Hill, PA 17011 101 Goodyear Road, Carlisle, PA 17013 220 Adams Road, Carlisle, PA 17013 267 South West Street, Apt. 1, Carlisle, PA 17013 100 East High Street, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None. Date: 36 South Hanover Street Carlisle, Pennsylvania 17013 Telephone (717) 243-3727 Capacity:,~ X Personal Representative __ Counsel for Personal Representative PA INHERITANCE TAX PREPAYMENT z/-o ¢ PA Taxable Assets: Cash and Securities Real Estate Personal Property Annuities Jt Prope~y-non spouse Miscellaneous'~/4~ Less: Bequests to Charity~O~ ~9~ Funeral~ /.2g;:~&:~ General Debts Admin Expenses Attorney Fee Executor Fee Miscellaneous Estimated Net Taxable Estate Reduction for estimated net taxable estate Estimated Net Taxable Estate-Reduced %o 0oo X80% &o O00 $ $ $ $ Taxable at 0% =$ Taxable at 4.5%=$ Taxable at 12% =$ ~t.~/}O~} Taxableat 15%=$ "~(/o; i'_')O~'~ TOTAL PREPAYMENTS $ / SOO 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 001225 BAISH NANCY G 101 GOODYEAR RD CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 182-22-6951 FILE NUMBER: 2102-0239 DECEDENT NAME: DREHER VIRGINIA V DATE OF PAYMENT: 05/28/2002 POSTMARK DATE: 05/24/2002 COUNTY: CUMBERLAND DATE OF DEATH: 02/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $30,000.00 REMARKS: NANCY G BAISH TOTAL AMOUNT PAID: $30,000.00 SEAL CHECK# 121 INITIALS: DO RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX (6-00) / ~ COMMONWEALTH OF  PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 02 023 COUNTY CODE YEAR NUMBER H- Z Z O uJ O (,3 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) DRE_T"I~R, VIRGTNT_A V. SOCIAL SECURITY NUMBER 182_ 22 _ 6951 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 02/26/2002 06/20/1922 IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS [~1. Original Return [-~4. Limited Estate ~[6. Decedent Died Testate (Attach copy of Will) F'~9. Litigation Proceeds Received I---~ 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [~ 4a. Future Interest Compromise (date of death after 12-12-82) [-~ 5. Federal Estate Tax Return Required ~']7. Decedent Maintained a Living Trust (Attach copy of Trust) A 8. Total Number of Safe Deposit Boxes E~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~] 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME ROBERT R. BLACK, ESQUIRE FIRM NAME (IfApplicoble) LANDIS & BLACK TELEPHONE NUMBER 717--243--3727 COMPLETE MAILING ADDRESS 36 South Hanover Street Carlisle, Pennsylvania 17103 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 (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) 11. Total Beductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. (7) 116,522.84 251,277.70 0.00 0.00 47,300.84 0.00 0.00 (9) (lO) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (8) 34,190.87 3,043.82 (11) (12) (13) (14) OFFICIAL USE ONLY 415,101.38 37,234.69 377,866.69 44,164.67 333,702.02 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 __ 16. Amount of Line 14 taxable at lineal rate x .0 __ 17. Amount of Line 14 taxable at sibling rate x .12 333.702.02 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. (15) (16) (17) (18) (19) 50,055.31 50,055.31 Decedent's Complete Address: STREET ADDRESS 180 COt~t,~Y S~ CITY CARLISLE STATE PA JZlP 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 1,578.90 Total Credits ( A + B + C ) (2) (1) 50,055.31 3. Interest/Penalty if applicable D. Interest E. Penalty 4. 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 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Total Interest/Penalty ( D + E ) 31,578.90 (3) (4) 18,476.41 (5) (5A) (5B) 18,476.41 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS AS PART OF THE RETURN. 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 property transferred or its income; ............................................ [] c. retain a reversionary interest; or .......................................................................................................................... [] d. receive the premise 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 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S,G,^TURE OF ,ERSON FOR RETURN .~DD~RESS / '- -- 10~year Road, Carlisle, Pe~sylv~ia 17013 SIGNATURE ~RE~TH~ T~EP~SENTATIVE ADDRESS ' ///DATE ! 36 South Hanover Street, Carlisle, Pennsylvania 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 RS. {}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 RS. {}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 RS. {}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. Estate of Dreher, Virginia V. SCHEDULE A REAL ESTATE File Number 21-02-239 Ail l~d property owned solely or aa a tenant in common must be reimrted at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, nether being compelled to buy or sell, both having reasonable knowledge oflhe relevant facts. Real property which is Jointly-owned with right of survivorship must be disclosed on Schedule F. Item Number 1. Description Lot of ground with improvements erected thereon situate at 130 Conway Street, Carlisle, Cumberland County, Pennsylvania 17013, as recorded in Cumberland County Recorder of Deeds Office at Deed Book "P", Volume 35, Page 312, property number 04-21-0322-109. See settlement statement for sale of property attached hereto. Gross proceeds $118,924.00 - $2,401.16 = $116,522.84 Value at Date of Death $116,522.84 TOTAL (Also enter on line 1, Recapitulation) $116,522.84 SCHEDULE B STOCKS AND BONDS Estate of File Number Drehcr, Virginia V. 21-02-239 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) Item Value at Date Number Description of Death 600 shares of BellSouth Corp. ~ $39.10 per share. 1,800 shares of Wilmington Trust Corp. ~ $65.73 per share. 1,438 shares of M&T Bank ~ $76.15 per share, see copy of certificate attached hereto. $23,460.00 $118,314.00 $109,503.70 TOTAL (also enter on line 2, Recapitulation) $251,277.70 Estate of Drcher, Virginia V. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY File Number 21-02-239 Item Number 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Description Principal of M&T Trust Co., Virginia Vale Dreher tua aeeoum no. 411927601 principal See attached account interest Stock of M&T Trust reported at Schedule B. Comcast, refund M&T Bank, close checking account 590193. See attached letter. Moffet Heart Associates, refund The Sentinel, refund Shipley Oil Co., refund AAA, refund Proceeds, sale of 1996 Taurus Ford Sedan, VIN 1FALP52U2TA1466070 Proceeds, public sale of personal property by Kenny's Auction, net. One Beacon Insurance, refund of auto and homeowners insurance Proceeds, public sale of personal property by Kermy's Auction, net. Appraisal of diamond rings. See appraisal report attached hereto. $13,213.23 462.82 TOTAL (also enter on line 5, Recapitulation) Value at Date of Death $13,676.05 $83.05 $4,792.57 $490.00 $85.48 $1,260.93 $9.12 $6,000.00 $16,494.37 $413.00 $620.62 $3,375.00 $47,300.19 Estate of Dreher, Virginia V. ITEM NUMBER 3. 4. 5. 6. 7 8. 9. 10. 11. 12. 14. 15. 16. 17. 18. Bo SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS File Number 21-02-239 DESCRIPTION FUNERAL EXPENSES: Ewing Brothers Funeral Home, services Carlisle Memorial Services, Inc., lettering ADMINISTRATIVE COSTS: Personal Representative Commissions Nancy G. Balsh SSN: 101 Goodyear Road, Carlisle, PA 17013 Year(s) Commission Paid: 2002-2003 Attorney Fees - Landis & Black Family Exemption- N/A Probate Fees - Landis & Black Accountant's Fees Tax Return Preparer's Fees - Greenawalt & Co. Sprint, invoice PP&L Utilities, invoice Borough of Carlisle, invoice Sprint, invoice PP&L Utilities, invoice Borough of Carlisle, invoice PP&L Utilities, invoice Borough of Carlisle, invoice PP&L Utilities, invoice Borough of Carlisle, invoice One Beacon Insurance, homeowners policy premium Diversified Appraisal Services, real estate appraisal TOTAL (Also enter on line 9, Recapitulation) AMOUNT $7,170.00 $150.00 $15,450.00 $7,500.00 $600.00 $1,000.00 $54.71 $36.98 $13.53 $109.84 $36.95 $13.53 $37.00 $13.53 $36.83 $13.53 $312.00 $250.00 continued on next page Estote of: Dreher, Vir~nia V. CONTINUATION SCHEDULE Continuation of Schedule H Item Number 19. 20. 21. 22. 23. 24. 25. Description Sprint, invoice PP&L Utilities, invoice David Sheibley, trash hauling PP&L Utilities, invoice Borough of Carlisle, final water/sewer invoice IBIS Appraisal Services, jewelry appraisal. Closing and filing Releases TOTAL (Also enter on line 9, Recapitulation) Amount $6.20 $37.OO $650.O0 $25.71 $23.53 $150.00 $500.00 $34,190.87 SCHEDULE I DEBTS OF DECEDENT MORTGAGE LIABILITIES AND LIENS Estate of Dreher, Virginia V. File Number 21-02-239 Item Number 2. 3. 4. 5. 6. 7. 8. 9. Description C.V. Reprology, invoice West Shore E.M.S., invoice Darlene Moyer, T.C., personal tax Darlene Moyer, T.C., real estate tax U.S. Treasury, 2001 income tax PA Department of Revenue, 2001 income tax West Shore E.M.S., invoice Carlisle Regional Medical Center, invoice Carlisle Regional Medical Center, invoice Amount $100.00 $378.00 $9.90 $542.96 $561.00 $539.00 $63.00 $57.96 $792.00 TOTAL (Also enter on line 10, Recapitulation) $3,043.82 SCHEDULE J BENEFICIARIES Estate of File Nund~r Dreher, Virginia V. 21-02-239 Relationship to Decedent Amount or Share Number Name and Address of Person(s) Receiving Property Do Not List Trustee(s) of Estate I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. Nancy G. Baish, 101 Goodyear Road, Carlisle, PA None Pin and 1/6 of SSN: 190-26-7196 residue 2. James E. Baish, 100 N. 32nd St., Camp Hill, PA None 1/6 of residue SSN: 197-40-5857 3. Richard G. Baish, 101 Goodyear Road, Carlisle, PA None 1/6 of residue SSN: 197-40-5856 4. Jane B. Ewing, 220 Adams Road, Carlisle, PA None Ring and 1/6 of SSN: 197-40-5855 residue 5. Erie Jane Ewing, 267 S. West St., Apt 1, Carlisle, PA None Rings and 1/6 of SSN: 180-28-7257 residue ENTER DO~.LAR .a~OUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS A. Spousal distributions under Section 9113 for which an election to tax is no~ being made. NONE B. Charitable and Governmental Distributions First Evangelical Lutheran Church 100 East High Street Carlisle, PA 17103 1/6 of residue or TOTAL OF PART II - Enter Total Non-Taxable Distributions on Line 13 of REV 1500 Cover Sheet $44,164.67 $44,164.67 LAST WILL AND TESTAMENT OF VIRGINIA V. DREHER I, VIRGINIA V. DREHER, of the Borough of Carlisle, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient after my death. PAYMENT OF DEATH TAXES SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. BEQUESTS THIRD: I give the indicated amounts or items to the following individuals who survive me: (a) (b) (c) To Nancy G. Baish, my friend, the pin that I received from the Mary Hoy estate. If Nancy G. Baish shall not survive me, I give this pin to Jane B. Ewing. To Jane B. Ewing, my friend, the diamond ring that I received from the Mary Hoy estate. If Jane B. Ewing shall not survive me, I give this ting to Nancy G. Baish. To Effie Jane Ewing, my friend, my three diamond rings (white) being my engagement ring, my wedding ring and the diamond ting that I received from my mother. If Effie Jane Ewing shall not survive me, I give these rings to Nancy (3. Baish and Jane B.'Ewing or the survivor thereof. initials BEQUESTS FOURTH: I give my shares of stock in Keystone Financial Corporation in equal shares to Nancy G. Baish, Richard G. Baish, James E. Baish, and Jane B. Ewing. If any beneficiary in this paragraph shall not survive me, then the gift to such beneficiary shall lapse and shall be added to the share or shares of the other beneficiaries in this paragraph. DISTRIBUTION OF RESIDUE FIFTH: I give the rest of my estate as follows: (a) To Nancy G. Baish, Richard G. Baish, James E. Baish and Jane B. Ewing, or the survivors thereof, in equal shares, two-thirds (2/3) of such residue. (b) To Effie Jane Ewing, one-sixth (1/6) of such residue. If Effie Jane Ewing does not survive me, her share shall be added to and distributed in accordance with paragraph (a) immediately preceding. (c) To the First Evangelical Lutheran Church, Carlisle, Pennsylvania, one-sixth (1/6) of such residue. POWERS OF EXECUTRIX SIXTH: I confer upon my executor the right to sell or otherwise convert any real or personal property at public or private sale, at such time or times, in such manner, and for such price or prices, and upon such terms and conditions as my executor shall determine, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof, without liability of any purchaser for the application of any consideration; to borrow money and to secure its payment by mortgage of real or personal property, pledge of investments or otherwise, without liability on the part of the lenders to see to the application thereof..: to retain any investments at discretion; to invest and reinvest at discretion, without restricti°n to so-called "legal investments;" to make distribution in cash or in kind; and to do all other acts and things necessary or appropriate in the management, administration and distribution of my estate. APPOINTMENT OF EXECUTRIX initials SEVENTH: I appoint Nancy G. Baish executrix of my will. I direct that my executrix shall not be required to furnish security in any jurisdiction. INTERCHANGEABILITY OF LANGUAGE EIGHTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; the feminine may be read to include the masculine and neuter; and the neuter may be read to include the masculine and feminine. HEADINGS NINTIt: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. I have signed this will this /cP~day of /~ O~/¢~/4[ ~.~., , 1997. vir~ii~a V. Dreher Witness Witness ACKNOWLEDGMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Virginia V. Dreher, the testatrix in, , the wimesses to the last will, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: (a) that I, the testatrix, do hereby acknowledge that I signed and executed the instrument as my last will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the wimesses, were present and saw the testatrix sign and execute the instrument as her last will, that she signed it willingly and 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 a wimess 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. Tes~/trix Wiu~ess Wimess . Notary Public U.S. DEPARTMENT ~ H~ING & UR~ D~EL~E~ ~ Y~ ~E REOt~D TO FILE A ~T~. A NE~E~E S~LEMENT STA~ME~ ~ ~L ~ ~ ~ ~ ~ tl~ I~EM ~ RE~O TO II. Type Of Loan I. ~ F~ 2. ~ Fmt~ 3. B ~. U~. 5. Fi~ H~ 7. L~n ~r 8. ~lgago I~=a= ~se Num~ ~. ~ VA 5. ~ ConY. C. NOTE: ' ' ' ' D. NA~ ANDA~~ I ~ N~.~A~ T.I.N.~SEL~ ~- N~E~~LE~R 8~[ ~[[~ D=~ 365 ~= S~L ~s[e, ~A [7013 ~[~s[e, ~ ~7013 G. PR~i y L~ATION H. ~11~ENT AGENT ~30 ~a~ S~[ ~=~ ~. Btam, ~ ~[~s[e, ~A ~70~3 f 04-2~-0322-[09 ~ OF ~E~ L ~ DA~ 36 ~ ~ ~ SUMMARY OF BORROWER'S ~ANSA~ON K. SUMMARY OF SELLER'S ~ANSA~ON lo3. ~t~.~ c~ k, ~t t li.e I~) [, 703.50 _4o5+ - . I~ Ci,y~--,,,.= 7/15 m 12/31/02 249.0( 4~. O,y~.,ax= 7/15 ,o 12/31/02 249.0f I~.Sc~=,=, 7/15/02 m 6/30/03 1,175.00 ~.Sc~I,as~ 7/15/02 ,o 6/30/03 ~20. G~ a~OU~ OUn FROa~ BORROW~ 120,627.50 42~ CRO.~ aWOU~ OU8 TO S~ 1 5~. REDU~ION$ IN AMOU~ DUE TO '..20L ~i~=~ 17,500.00 ~- ~ ~i~ (~=i~; 17~500.0( 2~. T~ALPAID~rlFORBORROiVER 17,500.00 ~2~ T~ACREOU~ONmA~O~DUE.~Fi]~ 19,901.1i 3~. CASI! A T SE~I~IE~ FROAI~O BORROWER 6~. CASII AT ~i-F~ME~ TO/FROM ~l' Gm~am~td~f~°~ttli~120? 120t627.50 ~l- O~an~m~e~llcr(li~4~) [~8,924.0( 301. ~a~nlspaidbyHm~row~(line2201 ~7r500.00 ~ ~lb=ina~d~glketlineS20) ~9t901.~ 303. CASll ~FROM ~TO BORnOWER ~03,127.50 ~.CA~ ~F~ ~rO S~R 99,022.84 ,d. lo the be$1 Of my knowledge and bellel, it is a true and accurate statement of all recetpls and disbursements made ~ my account or by me in Ibis Iransacllo~. I turlher cerli~y thai I have received a copy Of this HUD-1 Settlemen! Slalemenl. I dbecl and aulhotize the Sell/omen! Agent .... Setllemen[ Agec! is riel responsible ro~ the ac. curacy Io make Ihe dis~buhofls rodicaled hereo~ roi' my account, recognizing thai the ' ~/?~.,~: . . ' vaUdliY Of dlebursemen, ernoun,s o~ Ihe completeness Of charges made by othe~.. Any 83'1 We].l.incjb::~ Dr-.t (-~nrl~slet PA 17013 'fo Iha besl ol myJ.~wMd~ Ihej~D-I Selllemenl Statement which ! h---'-~-~'as -- - SETTLEMENT CIIARGIQ; 700. TOTAL SALESIIIROA'ER'S COAIAIISSIOA': S 800~ ITEMS PAYABLE I1~ CONNECTIOI~ I¥1TII LOAN ~O~. Undctwrhln~ 900. ITEMS RE~Q{]IRED BY IoEI~DER TO liE PAID IN ADVANCE. lO00. RESERVES DEPOSITED WITII lENDER I001. Ilazatd Insurancc 1007. I100. TITI°E CIIARGE$ fcc Io ~ & Bla~ 1300. ADDITIONAL .~'ETTLEMENT CIIARGE$ Page 2 BORROWER'S · SFJA.ER 'S FUNDS AT FUNDS AT S.E-I'FLEM .ENT SETI'L .EMFoNT 28.50 ~2. Darlene er Tax Collector 2002-2003 School T [303. 1307. 1308. 1400. TOTAL SETTLFJIIEAIT CiiARGES (e~ier o~ iine$10$, SrcIion.i ~tt $O2, $ec~ion lO 1~703.50 2,401.16 SOLICITATION OF SELLER(S) TAXPAYERIDENTIFICATION NUMBER SELLER I MAY []E SU~JEC! 10 ' · AYER IDENTIFICATION NUMI~ER (T3.N.) IS NOT PROVIOED. SELLER(S) WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENT TO THE UNI'i'ED STATES ON THIS OR ANy OTHER SIMILAR FORM. PENALTIES UPON CONVICTION CAN INCLUOE A FINE AND IMPRISONMENT. FOR DETAILS SEE: TITLE 18 U,S, CODE. SECTIONS I00[ AND 1010. c.~O r- oo oo o.~ oo ~.--I r-' 0'~ --I 0 o-~mO O--Iz '-I .< Om O'" crq 0 0 0 ~. m 0 0 0 ~.~ rq o ...( 0 F- Or) -'4 0 0 --I -ri 0 I'- ..q --I ,0 ?l I I I ol ol I I I ! -.~ 0~' 00~ 0-,.~ ~< April 16, 2002 Estate Search The Estate of: Date of Death (D.O.D.) To Whom It May Concern: VIRGINIA V DREHER 2/26/2002 Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Titl.e Type CHK 590193 Opening Branch VIRGINIA V DREHER 4319 D.O.D. Accrued Interest Balances (Includes Accr. Int.) $4792.57 $.00 2. Loans, Mortgages, or other obligations rifled in the decedent's name Account Number Amount Owed Account Description No Safe Deposit Box tiffed in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION BY: Authorized Signature DATE: MRnllf~U~.hlr~m ~nd Tmdnrn Tnmt ~,,nmnnnu · 11¢1f1 Wnhrl~ Flri~/~ DF) Rnv 7R7 R~ffnln IM¥ 1,49ziCLf/7R7 I~~"~ ,,' CERTIFICATE OF TITLE FOR a VEHICLE I~j 962700013002509-001 I I~i~i 1FALP52V2TA146670 96 PORE) 49882693502 I~ SDN 0 VA 10/21/96 005067 0 I~;~- bODY TYPe I dUP ~ 3EAt CAP ~ Pbmo~ TiTl~ 3TAre ~ ODO~.P~OCO ~at~ I ooo~.~,~ I o~o~. I 10/21/96, I I I I , I ~ ~ 3 - NOT THE ~TU~ MILEAGE-O~METER REGISTERED OWNER(S) ~', TITLE BRANDS I~: 130 CONWAY ST ; [~ ~L ,~ ~L~ ~ ~--U~ ; H ~ AGRICULTURAL VEHICLE ~:: '~ P - F~MERLY A POLICE ~ :;' X - FORMERLY A TA~ ri~J FINANCIAL T~UST CO /: · ' IL ~ ~ ,, ...... d lien~lder is listed, upon .tisfact,o. of the ,imt lien the ~ ~ I ~{_~ C. J ~ iienholder must fo~ard this Title to the ~reau of Motor Vehicle~ with ~e I~ ~ ~AUTHORIZED REPRESE~T~E : t~ CARLISLE PA 17013 cert as ofthedal ...... theohcmal ..... dsoftheP .... m .... De rtment BRADLEY ~[~ of Transportat ..... flect Ihat lhe pemon(s) ..... party named he ...... the lawful ..... SUB~R BED AND S~RN ; ~ a~¥ng or tit~ w'th a co~r, 0t~r t~ y~r s~e, c~k o~ of ~2~ T~ BmF~R= .= ' t~se ~Ocks. If ~ bilk is c~ked ti ~ will ~ ss~d aa "Tenan s n ~m~n" ~ ~ ~ ~" .... ~0~L DAY Y~AR A ~ ~nt Te~nts with Right o~ ~rship ~ ~at~ gl o~ ~r till~ ;~ k B ~ Tenants in ~m~n (on death Of ~e ow~r, inlemst of d~eas~ owner ~ ~ ~es ,o h,s ~ her hei ...... tale). [~ ' O~T~ CHECK ~OX ~; . FIRST UENHOLDER: ~ DATE ' IF NO LIEN ' ~ ' CHECK BOX ~' The u~ersig~ ~reby makes applbation for Certificate of Tit,e lo t~ ~hic~e descried ~ ab~, subject IO I~ e~umbra~es a~ olher ~al cbims set I~lh ~re. SECOND LIENHOLDER :~ STREET ' . (TY ired within 20 days Unl~~°=r,,,~e, ,s~a;e.'' , LAST ' FIRST , M-II IIV'~ [urther Der fy Iha he vehicle is Iree o any encumbrar~ce and t ow ers Ip [s he e STATE ZIP (~URRD~ASE~A iRPRICE LAST - FIRST SUBSCRIBED AND SWORN TC BEFORE ME: MO DAY YEAR PURCHASER OR FULL PURCHASE PRICE ZIP OR DIN STATE PURCHASER SIGNATURE DO-PURCHASER SIGNATURE I/We certify, to the besl of my/our knowledge inat the odometer reading ~s ] Re ecs ~e amount of reded.ge [] Is NOT the actual mileage, RIBED AND SWORN TO BEFORE ME MO DAY YEAR SIGNATURE OF SELLER SELLER MUST HANOPRINT NAME HERE LAST FIRST PURCHASER OR FULL BUSINFSS NAME DO.PURCHASER STREET ADDRESS CITY PURCHASE PRICE STATE lIP OR BIN p~RCHASER SIGNAIURE i DO ~,IOT N©'1AF~IZi:. UNit:SS ..,d~;',~E,D IN PRESENCE. OF A NOTARY AN "'L: ;'puRCHASER'S Ni~ME '.;:AND SELLER'~.t.A;DE .~ >..~',~, ' .:,,:. ,:.,',.:, " t/We certify· to the best of my/our knowledge that the odometer reading is Re ecs I~e amot)nt ol rnlle~ IS NOT the aclual mileage SUBSCRIBED ANB SWORN TO BEFORE ME ~o DAY YE,~R MUST HANDPRINT NAME HERE' ~ST PURCHASER OR FULL BUSINESS NAME CO.PURCHASER STREET ADDRESS FIRST CITY OURCHASE pRK;E / ZIP OR DIN 'STATE' APPRAISAL REPORT OF PERSONAL PROPERTY OF Virginia V. Dreher (deceased) Robert R. Black Attorney at Law Landis & Black 36 South Hanover St. Carlisle, PA 17013 AS OF: February 26, 2002 (d.o.d.) REPORT PRODUCED ON: September 01, 2002 BY___2  I. BIS APPRAISAL SERVICES P.O. BOX 24 CAR.LISI.E, PA 17018 (717) 24,3-3474 fax (717) 2,58-9502 Ibisas@earthlink.net APPRAISAL CERTIFICATE I hereby certify that, upon the request for the appraisal of the personal property of Virginia V. Dreher (deceased), I have personally and physically inspected the listed personal property. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF February 26, 2002 (date of death). The date of inspection was August 30, 2002. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in GOOD condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. All values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. APPRAISAL SUMMARY It is in my opinion, that, as of this 1st day of September, 2002, the Fair Market Value of the personal property of Virginia V. Dreher (deceased): (Three Thousand Three Hundred Seventy Five Dollars and Zero Cents) ($3,375.00) APP SAL ~ ~ SERVICES The re crt must be read in its entire . The A raisal Summa. ONL Y is not the a raisal re crt. Personal Property Listing & Gemstones ?in. Platinum filigree and diamond pin. 2 518" long. Seventeen di'~onds, Old European cut, collective Color GH. Total carat weight: 0.70. File: rO306367.j, pag._ Ring. Platinum filigree and diamond ring. Size 3. Thirteen diamonds, Old European cut, collective Color GI-L Total carat weight: 2.38. Corresponding Digital Photograph File:rO306394.jpg $375.00 $2,200.00 Ring p!otinum, 18-karat yellow gold, and diamond solitaire ring. Size 4 1/2. One diamond, Old European cut, Color I, Clarity VS~. Carat weight: 0.41. Corresponding Digital Photograph File: rO306382.jpg $350.00 Ring. 14-karat white gold and diamond solitaire ring Size 5 1/2. One diamond, Round Brilliant cut, Color II, Clarity Iv Carat weight: 0.30. Diamond is chipped. Corresponding Digital Photograph File: rO306384jpg $200.00 Ring. 14-karat white gold and diamond ring. Size 5 3/4. Five diamonds total. Center diamond: Round Brilliant cut, Color I, Clarity Sl,. Four diamonds: Single cut, Color HI, Clarity SI~. Total carat weight: 0.26. Corresponding Digital Photograph File: rO306385.jpg $250.00 Jewelry & Gem~ones Total APPRAISAL SUMMARY (COPY) It is in my opinion, that, as of this 1st day of September, 2002, the Fair Market Value of the personal property of Virginia V. Dreher (deceased): (Three Thousand Three Hundred Seventy Five Dollars and Zero Cents) ($3,375.00) APPRAISAL SERVICES The report must be read in its entirety. The Appraisal Summary ONL Yin. .not the appraisal report: 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 001799 ROBERT R BLACK ESQUIRE 36 S HANOVER STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 182-22-6951 FILE NUMBER: 21 02-0239 DECEDENT NAME: DREHER VIRGINIA V DATE OF PAYMENT: 11/01/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/26/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $18,476.41 TOTAL AMOUNT PAID: $18,476.41 REMARKS' ROBERT R BLACK ESQUIRE SEAL CHECK# 136 INITIALS: JA RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES THHERTTANCE TAX DIVTSTON DEPT. Z80601 HARRTSRURG, PA 171Z8-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ROBERT R BLACK $6 S HANOVER ST CARLISLE PA17015 DATE 12-02-2002 ESTATE OF DREHER DATE OF DEATH 02-26-2002 FILE NUMBER 21 OZ-OZ39 COUNTY CUHBERLAND ACN 101 I Amount Remitted VIRGINIA V HAKE CHECK PAYABLE AND REH'rT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETA/N LOWER PORT/ON FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-02) NOT]:CE OF ZNHER]:TANCE TAX APPRA/SENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCT]:ONS AND ASSESSHENT OF TAX ESTATE OF DREHER VIRGINIA V FILE NO. 21 02-0239 ACH 101 DATE 12-02-2002 TAX RETURN WAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE APPRA/SED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership /nterest (Schedule C) ($) q. Mortgages~No'es Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage LiabAlitAes/Liens (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return 116z522.Sq Z51~Z77.70 .00 .00 q7~300.8~ .00 .00 (8) $~,190.87 NOTE: To insure proper credit to your account, sub.~t the upper portion of th~s form w3th your tax payment. 15. lq. NOTE: ~15,101.38 SaO~$.8Z (11) 57.234.69 (12) 377,866.69 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Sub~ect to Tax (1~) If an assess;ant ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amount of Line 1~ at Spousal rata 16. Amount of Line 1~ taxable at Lineal/Class A rata 17. Amount of Line 1~ at Sibling rata 18. Amount of Line lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDZTS: PAYNENT RECEZPT DZSCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 05-2q-ZOOZ CDOO1225 1,578.95 11-01-ZOOZ CD001799 .00 fiq,16q.67 333,702.02 18 and 19 #ill ZF PAID AFTER DATE /ND/CATED, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL INTEREST. (15) .00 X O0 = .00 (16) .00 X Oq5: .00 (17) . O0 X 12 : . O0 (18) 333,702.02 x 15 : 50,055.$1 (19)= 50,055.31 AMOUNT PAID 30,000.00 18,q76 .ql TOTAL TAX CREDZT I 50,055.36 BALANCE OF TAX DUE .05CR INTEREST AND PEN. .00 TOTAL DUE .05CR ( ZF TOTAL DUE ZS LESS THAN 91, NO PAYMENT 15 REQUIRED. ZF TOTAL DUE ~S REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR INSTRUCTIONS.) ESTATE OF VIRGINIA V. DREHER, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 02 - 239 FIRST AND FINAL ACCOUNT OF NANCY G. BAISH, EXECUTRIX OF THE ESTATE OF VIRGINIA V. DREHER, LATE OF THE BOROUGH OF CARLISLE, CUMBERLAND COUNTY~ PENNSYLVANIA Date of Death: February 26, 2002 Letters Testamentary Granted: March 6, 2002 Letters Advertised: Sentinel - March 14, 21 & 28, 2002 Cumberland Law Journal - March 22, 29 & April 5, 2002 Account Stated as Final SUMMARY & INDEX PRINCIPAL Receipts Conversions (Gain) Less Disbursements Balance Before Distributions Advancements to Beneficiaries Principal Balance Remaining PAGE 2 381,646.55 3 24,957.39 5 - 95,922.49 6 310,681.45 -198,000.00 112,681.45 INCOME Receipts Less Disbursements Income Balance Remaining 1,517.82 0.00 1,517.82 COMBINED BALANCE REMAINING $114,199.27 2002 3/15 3/15 3/15 3/15 3/15 3/25 3/26 5/1 5/31 6/11 7/11 7/23 8/16 8/23 8/23 9/4 10/14 10/14 10/14 RECEIPTS OF PRINCIPAL M&T Trust Company, balance of cash in trust account #411927601 principal $13,213.23 interest 462.82 M&T Trust Company, received from trust account #411927601, 600 shares of Bell South Corp. ~ 39.10 per share M&T Trust Company, received from trust account #411927601 1,800 shares of Wilmington Trust Corp. ~ 67.73 per share Real estate at 130 Conway Street, Carlisle, appraisal value by Diversified Appraisal services Comcast, refund M&T Bank, close checking account #590193 Moffitt Heart Associates, refund The Sentinel, refund m&t Bank, final cash distribution Shipley Oil Co., refund AAA, refund Proceeds, sale of 1996 Taurus automobile Kenny's Auction, proceeds, sale of personal property Kenny's Auction, proceeds, sale of personal property One Beacon Insurance, refund of auto and homeowners insurance Kenny's Auction, proceeds, sale of personal property PP&L, refund Bequest, as per Last Will, 1,438 shares of M&T Bank ~ 76.15 Bequest, as per Last Will, jewelry, as per appraisal Total Receipts of Principal $13,676.05 $23,460.00 $118,314.00 $82,000.00 $83.05 $4,792.57 $490.00 $85.48 $1,037.70 $1,260.93 $9.12 $6,000.00 $16,494.37 $596.62 $413.00 $24.00 $30.96 $109,503.70 $3,375.00 $381,646.55 2 2002 5/24 PRINCIPAL CONVERSIONS TO CASH M&T Securities, net proceeds, sale of 1,800 shares of Wilmington Trust Corp. Proceeds Account Value $114,820.72 $118,314.00 7/19 Sale of real estate at 130 Conway, Street, net proceeds Proceeds Account Value $116,522.84 $ 82,000.00 2003 1/16 M&T Securities, net proceeds, sale of 600 shares of BellSouth Corp. Proceeds Account Value $17,387.81 $23,460.00 Net Gain on Conversion Gain $34,522.84 Loss $3,493.28 $6,072.17 $24,957.39 2002 3/25 3/25 3/25 3/25 3/25 3/25 3/25 3/25 3/25 3/25 3/25 DISBURSEMENTS OF PRINCIPAL Sprint, invoice PP&L, invoice Borough of Carlisle, water and sewer CV Reprology, invoice West Shore EMS Darlene Moyer, Tax Collector, personal tax Darlene Moyer, Tax Collector, real estate tax Ewing Brothers, funeral bill U.S. Treasury, 2001 income tax U.S. Treasury, 2002 estimated payment PA Department of Revenue, 2001 income tax $54.71 $36.98 $13.53 $100.00 $378.00 $9.90 $542.96 $7,170.00 $561.00 $500.00 $539.00 3 3/25 3/25 3/25 3/25 4/11 4/11 4/22 4/22 5/1 5/21 5/22 6/10 6/10 6/20 6/20 7/1 7/3 7/16 7/19 8/16 8/16 8/16 8/16 8/16 9/4 PA Department of Revenue, 2002 estimated payment Greenawalt & Co., professional services, CPA Sprint, invoice PP&L, invoice West Shore EMS, invoice Carlisle Regional Medical Center, invoice Borough of Carlisle, water and sewer Carlisle Regional Medical Center, invoice PP&L, invoice Register of Wills, Agent, on account PA Inheritance tax Borough of Carlisle, water and sewer PP&L, invoice Carlisle Memorial Service, Inc., lettering Borough of Carlisle, water and sewer One Beacon Insurance, homeowners policy Diversified Appraisal Service, real estate appraisal Sprim, invoice PP&L, invoice David Sheibley, trash removal Borough of Carlisle, water and sewer PP&L, invoice Nancy G. Baish, on account, Executrix commission Landis & Black, on account, attorney fees Landis & Black, costs advanced IBIS Appraisal Services, jewelry appraisal $300.00 $490.00 $109.84 $36.95 $63.00 $57.96 $13.53 $792.00 $37.00 $30,000.00 $13.53 $36.83 $150.00 $13.53 $312.00 $250.00 $6.20 $37.00 $650.00 $23.53 $25.71 $7,000.00 $3,500.00 $451.39 $150.00 4 10/14 11/14 2003 1/7 1/7 Register of Wills, Agent, balance of PA Inheritance Tax Register of Wills, additional probate fee Nancy G. Baish, on account, Executrix commission Landis & Black, on account, attorney fees Reserved: IRS and PA income taxes Closing and filing: First and Final Account and Releases, Total Disbursements of Principal $18,476.41 $70.00 $8,450.00 $4,000.00 $10,000.00 $500.00 $95,922.49 2002 4/8 7/16 10/14 4/7 to 1/17 RECEIPTS OF INCOME M&T Bank, stock dividend M&T Bank, stock dividend M&T Bank, stock divident M&T Bank, interest on estate account #108005809 Total Receipts of Income $359.50 $359.50 $359.50 $439.32 $1,517.82 2002 10/14 10/14 10/14 10/14 10/14 ADVANCEMENTS TO BENEFICIARIES Nancy G. Baish, advance distribution James E. Baish, advance distribution Richard G. Baish, advance distribution Jane B. Ewing, advance distribution Effie Jane Ewing, advance distribution $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 10/14 2003 1/7 1/7 1/7 1/7 1/7 1/7 First Evangelical Lutheran Church, advance distribution Nancy G. Baish, advance distribution James E. Baish, advance distribution Richard G. Baish, advance distribution Jane B. Ewing, advance distribution Effie Jane Ewing, advance distribution First Evangelical Lutheran Church Total Advancements to Beneficiaries $25,000.00 $8,000.00 $8,000.00 $8,000.00 $8,000.00 $8,000.00 $8,ooo.oo $198,000.00 6 ESTATE OF VIRGINIA V. DREHER, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21 - 02 - 239 SCHEDULE OF PROPOSED DISTRIBUTION TO: Combined Balance for Distribution Remaining as per First and Final Account Nancy G. Baish, Richard G. Baish, James E. Baish and Jane B. Ewing. 1,438 shares of Keystone Financial Corp., now M&T Bank, stock as per paragraph FOURTH of Will Nancy G. Baish, Jane B. Ewing and Effie Jane Ewing. Jewelry, as per paragraph THIRD of Will. Residue of estate, as per paragraph FIFTH of Will: a. Nancy G. Baish, one-sixth of residue b. Richard G. Baish, one-sixth of residue c. James E. Baish, one-sixth of residue d. Jane B. Ewing, one-sixth of residue e. Effie Jane Ewing, one-sixth of residue f. First Evangelical Lutheran Church, one-sixth of residue TOTAL BALANCE FOR DISTRIBUTION $109,503.70 $3,375.00 $220.10 $220.10 $220.10 $220.09 $220.09 $220.09 $114,199.27 $114,199.27 Nancy G. Baish, Executrix, under the Last Will and Testament of Virginia V. Dreher, deceased, hereby declares under penalties of perjury that she has fully and faithfully discharged the duties of her office; that the foregoing First and Final Account is tree and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that the first complete advertisement of the grant of 7 letters was more than four months from the date the account was filed; that, to her knowledge, there are no claims now outstanding against the Estate; and that all taxes presently due from the estate have been paid. She understands that false statements herein are made subject to the penalties of 18 Pa. C.S.A. 4904 relating to unswom falsification to authorities. 'hancy C~B~ish, E~ecutfix LAST WILL AND TESTAMENT OF VIRGINIA V. DREHER I, VIRGINIA V. DREHER, of the Borough of Carlisle, declare this to be my Last Will, hereby revoking all prior wills and codicils. FUNERAL EXPENSES FIRST: I direct the payment of my funeral expenses, including my gravemarker, as soon as may be convenient -after my death. PAYMENT OF DEATH TAXES THIRD: survive me: SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of administration of my estate. BEQUESTS I give the indicated amounts or items to the following individuals who (a) (b) (c) To Nancy G. Baish, my friend, the pin that I received from the Mary Hoy estate. If Nancy G. Baish shall not survive me, I give this pin to Jane B. Ewing. To Jane B. Ewing, my friend, the diamond ring that I received from the Mary Hoy estate. If Jane B. Ewing shall not survive me, I give this ring to Nancy G. Baish. To Effie Jane Ewing, my friend, my three diamond rings (white) being my engagement ring, my wedding ring and the diamond ring that I received from my mother. If Effie Jane Ewing shall not survive me, I give these rings to Nancy G. Baish and Jane B.-Ewing or the survivor thereof. initials SEVENTH: I appoint Nancy G. Baish executrix of my will. I direct that my executrix shall not be required to furnish security in any jurisdiction. INTERCHANGEABILITY OF LANGUAGE EIGHTH: Words used in the singular may be read to include the plural or the plural may be read as the singular. Similarly, the masculine form may be read to include the feminine and neuter; thc feminine may bc read to include the masculine and neuter; and thc neuter may be read to include the masculine and feminine. NINTH: The headings used on the various paragraphs of this will are included for convenience only and shall have no legal significance. I have signed this will this /~'~-~day of t~OV'~- lq (,,~-.JQ, , 1997. Vir~a V. Dreher Wimess Witness ACKNOWLEDGMENT and AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Virginia V. Dreher, the testatrix in, ~o,-n ~.~ /~/V~,~v,x and ,. the witnesses to the last will, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: (a) that I, the testatrix, do hereby acknowledge that I signed and executed the insmunent as my last will, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and (b) that we, the wimesses, were present and saw the testatrix sign and execute the instrument as her last will, that she signed it willingly and executed it as her free and voluntary act for the purposes therein expressed; that each of us in the heating and sight of the testatrix signed the will as a wimess 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. Tesg~trix Wimess Witness Notary Public i:~'leffCl~. I~z~' or ntaxt of. kin. A copy of ~.ek~ ~n~ w~?,s ir~J~ed wf~h the STATUS REPORT UNDER RULE 6.12 Name of Decedent: Virginia V. Dreher Date of Death: February 26, 2002 Will No. 21-02-239 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration oft he above-captioned estate: State whether administration of the estate is complete: Yes XX No If the answer is NO, state when the personal representative reasonably believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes XX No bo The separate Orphans' Court No. (if any) for the personal representative's account is: Did the personal representative state an account informally to the parties in interest? Yes No 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. :7 Capacity: 36 South Hanover Street Carlisle, Pennsylvania 17013 (717) 243-3727 __ Personal Representative X Counsel for Personal Representative