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Home My WebLink About01-0413 Estafe of CHARLOTTE H. CHRISTIE also known as PETITION FOR PROBATE and GRANT OF LETTERS ~I-OI- ~/3 No. To: Register of Wills for the . Deceased. County of CUMBERLAND in the Social Security No. 211-20-7698 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executQr in the last will of the above decedent, dated AUGUST 6, 1998 and codicil(s) dated _ named , 19~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Oecendent was domiciled at death in CUMBERLAND her last family or principal residence at 2212 YALE AVENUE, County, Pennsylvania, with CAMP HILL. PA 17011 (list street, number and muncipality) Oecendent, then __ 7 5~~ years of age, died APRIL 3, , ~ 2001 , at HERSHEY , PENNSYLVANIA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Oecendent 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: $ 100,000.00 $ $ $ TOTAL $100,000 00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters TESTAMENTARY (testamentary; administration c.La.; administration d.b.n.c.La.) theron. V'l d) u c:: 'lJ ~3 'lJ ..... cx::'lJ c:: -00 t::"= C\S"'= ---II) ~o.. 'lJ '- =:; 0 Oil t:: 01) Vi ~uJ:~ 'WJ~~ IE~~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA I sc-o COUNTY OF CUMBERLAND J :s The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirme,d and subscribed { ~ w. ~. ~ before 2hiS. . ~ '" ~~~oJ RUSSELL W. CHRISTIE ~ ~~;f'", ~ e. d. . ~ Or''Z; ~ Regis r ~ /0 -- .1 ::<~, -~3 N 21-01-413 o. Estate of CHARLOTTE H. CHRISTIE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW APRIL 25 XF9 2001, 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 AUGUST 6, 1998 described therein be admitted to probate and filed of record as the last will of CHARLOTTE H. CHRISTIE and Letters TESTAMENTARY are hereby granted to RUSSELL W. CHRISTIE --tY)n~(j(;'>'~01)(~ ~~J ~.(j ,,~+OAA(~ . Re~ister of Wills FEES Probate, Letters, Etc. ......... $ 200.00 Short Certificates( )2.5........ $ 75 . 00 ~~4TM.~G~..4.... $ 12.00. JCP $ 5.00 TOTAL _ $ 292.00 Filed .i?-~?-~.~. ??'. .~99.1. . . . . . . . . . . . . . . . . . WAYNE M. PECHT, ESQUIRE AITORNEY (Sup. Ct. 1.0. No.) 38904 415 FALLOWFIELD ROAD, SUITE 102 CAMP HILL, PA 17011-4906 ADDRESS 717-612-5802 PHONE MAILED TO ATTORNEY APRIL 26, 2001 Fi \ This IS to c('rtit~, that the information here given is correctly copied from ,lfl original ce~titlc:He of death clul!: tlled \vith Local Registrar. The original certificate will be forwarded to the State Vital Records Ofhce tor permanenr filmg, me as WARNING: It is illegal to duplicate this copy by photostat or photograph. No. /fifiii"if77ij;;;~ A"if~ ...~\\UlF PE;;~~~-~ \\\~.....r;/ ----",(1'/1 "-~ l~~ ~~"\. I~~~~'!a 9< \~\ I'~~! '. \~~ ~ C)(', :#__:' )h~ ~t.-"i .'i-J-' ~ ... \, -, , -. -. , :'\ \~ * \.- '. ~ . '/ * ~ \. ~,~' >", .' .~~l \-:"'.:?%"'" .... / ~/ ~--",,!IME'-Nll\~ ~~,~/ #"..." \) ,II' ;/ "'/"/I~ /' 1 (",?'i/~'/ " ./ ;{;~? ifMU-411J'--d ~ 1 1 R . /1 ~oCd eglsrrar U Fee for this certificate. $2.00 P 7295813 APR 0 4 2001 Date ,J Rev 2187 COMMONWEALTH OF PENNSYLVANIA e DEPARTMENT OF HEALTH e VITAL RECORDS CERTIFICATE OF DEATH .....,.S DECEDENT EVER IN US. ARMED FORCES? YN 0 Nol9 SEX 2. Female STAlE FILE NUMBER SOCIAL SECURITY NUM8ER NAME Of DECEDENT (F,r51 MIddI8.lasll 1. Charlotte H. Christie J. 211 - 20 - 7698 UNDER 1 YEAR Monlha Days UNDER 1 D~ Houra BIRTHf>LACE (CoIy and ~E Of OEIUH (Ct>eck only OPe - __ oflstruchOrlS on Olhe. -I Stale'" Fcreogn Coonlfyl HOSPITAL: - Phila., PA InpII".~ ERIOuIpa".nl 0 DOA 0 1. ... FACILITY NAME (II 1'01 ,n5l'luhO". give street and number' lit. Dauphin DECEDENT'S USUAL OCCUMION (~~_:O~':::zt.:i' Hanemaker . 11.. 11b. DECEDENT'S MAIliNG AOORESS (Sl.eeI. Cdyfbown. ~. Zop Codel Ie. Derry Twp. 2212 Yale Avenue Camp Hill, Pa 17011 1.. DECEDENT'S ACTUAL RESIDENCe (See II\SIfUCIlOf\S on olher Sldel 12. l1a. Slate pp.nn~y 1 V;:'ln ; ;::) MARtTAL STIUUS . Married Never Married. Widowed. Divorced (Specify) 1.. Married White SURVIVING SPOUSE III ..,/e. gMI"'-' name) 15, Russell W. Christir 11b. Coon Did decedenI .... .. a ('l1mQE'rl and -.ship? I1d.~ :t...~.::o/ MOTHER'S NAME (F..t Moddle. 1101_ Surname) 11c.0 ..... ~nllived;" Russell W. Christie DATE Of DISPOSITION (_. Day.__' o 4-6-01 21b. Camp Hill CJlyt't- FRliER'S NAME (First. MlddIe. last) I.. INFORMANT'S NAME (T ypelPronl) Ste hen W. Hartwell METHOD Of DISPOSITION BunaI ex CrematlOft 0 Renwvallrorn Slata 0 00nMi0n 0 Other (Speedy 21L SIGNATURE Of FUNERAL SER Hill Cemete:ry Camp Hill, Pa 17011 2:1!!. ~~.ms23a-conlY_~" . otying - ;~ physician. not a_bIe a'l 1 death 10 ~..aIy ca.- of_h. ~__...... 24-28 mual be complated by -=-...... wIIo pronouncea death ~ U ~a 27. MAT I: Enter the diseases. in,uries or complicallons wllich caused the death. Do nolantarlhe mode 01 ay lial 0I!itf one ca.... on each - LICENSE NUMBER Ub. 012755-L of my knowledge. death occurred allhe tome. dala and p1ac. slaled (Signalure and Tole) NAME AND ADDRESS Of FACIUTY Uc. ers-Hamer FH, LICENSE NUMBER 1903 Mkt St, CH, Pa 17011 ORE SIGNED (MonIh. Day. 'lUf1 23b. 23c. ~ CASE REFERRED TO MEDICAL EXAMINERiCORONER? ..... 0 NoKJ L WERE AUtOPSY FINDINGS AloWU\8LE PRIOfIlO COMPLETION OF CAUSE OF OERH? 21. I Approxl/llala :::-'..=.:: I I I PART II: Other Signillcanl c:ondIliona contribuling 10 death. but not rnulIing in the uncI8f1ying __ ~ in PJV{T I. MANNER Of DEATH DATE OF INJURY (Monltl. Day. _) TIME OF INJURY INJURY IU WORK? DESCRIBE HOW INJURY OCCURRED. ....0 No~ Y.. 0 NoD Suicide 00 o o Horntc:ide o o o PlACE OF INJURY. A' home. farm. 81r_. lactory, ollie. 1>uiIdIn9. "c. ,Spacolv) JOa. ..... 0 NoD Natural Accident P.ndlng In.....igation Could not be dalermmed M. 3Oc. 3011. LOCIUION (S1r_. Cdy/Town. Slale) 28a. Zlb. CERTIFIER IChecl< oniy one) "CERTIFYING PHYSICIAN (Physoc.an Ceflolyong cause ~ death wh"" anOlher phVSIC"," has plonourw:ed dealh ana comple1ed lIem 231 To the _ 01 my knowleclge. deelll occurnd _10 the ceuH(s) and menner.. sle_. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 29. o ~.: "PAONOUNClNG AND CERTIFYING ,,"YSICIAN (PtlVSC18n both ;)ronounc,"9 oeath and cerulyong 10 causa 01 deathl ~ To the beet 01 my knowledga. claalll occurrlld al lI\e lima, date. and plac.. and clue 10 the cau..(s) and manner la silted.. ....................... ~ "MEDICAl. EXAMINER/CORONER V ~ On the baM of examination and/or Investigation, in my opinion. dealh occurred at the tlm.. dale. and plac., and due to the cau..(e) and _nner as .Ial,.,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lJ1.'REGISTRAR'~,)ND~~~~ LJ . r-~m ~~~H I n . :w. ~/ SAIDIS, SHUFF & MASLAND AlTORNEYSeATeLAW 2109 Market Street Camp Hill, P A l 21-01-413 LAST WILL AND TESTAMENT OF CHARLOTTE H. CHRISTIE I, CHARLOTTE H. CHRISTIE, of the Borough of Camp Hill, Cumberland County, Pennsylvania, being of full age and sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last will and Testament, hereby revoking all Wills and Codicils previously made by me. ITEM ONE A. In the Trust referred to in Item Three of this, my Last will and Testament, I have authorized my Trustee to provide for the payment of all (a) my legally enforceable debts; (b) the expenses of my last illness and funeral; (c) the administration expenses payable by reason of my debt; and, (d) the estate and inheritance taxes (including interest and penalty, if any) payable in any jurisdiction by reason of my dea th (including those taxes and expenses payable wi th respect to assets which do not pass under that trust) . B. Any debts, expenses and death taxes not paid by my designated trustees, shall be payable by my executor out of my residuary estate without apportionment and without seeking reimbursement recovery or contribution from any person. trt~ ITEM TWO A. I give all the tangible personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel and other articles of household or personal use or adornment, to my beloved spouse, RUSSELL W. CHRISTIE, if he is living on the 30th day after the date of my death, or if my spouse, RUSSELL W. CHRISTIE, is not then living, to such of my children as are living on the 30th day after the date of my death, In shares of substantially equal value, to be divided in such manner as they shall agree, or, if they shall fail to agree upon a division within six months after the date of my death, as my personal representative shall determine. B. All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. SAIDIS, ITEM THREE SHUFF & MASLAND I give all my residuary estate, which shall not ATIORNEYSeATeLAW 2109 Market Street incl ude any property over which I have a power of appointment, Camp Hill. P A 2 c- rl ~. SAIDIS, SHUFF & MASLAND ATfORNEYSeATeLAW 2109 Market Street Camp Hill. PA to the acting trustee or trustees of that certain trust already created by me known as the CHARLOTTE H. CHRISTIE REVOCABLE LIVING TRUST, dated ~ 0,15- , 1998, as in effect at my death of which I am currently trustee and my sons, Russell Scott Christie and Craig Allen Christie are currently successor trustees. ITEM FOUR A. I hereby appoint my spouse, RUSSELL W. CHRISTIE, as executor of my estate, or in the event my spouse, Russell W. Christie, fails or ceases to act as executor of my estate, I appoint my sons, RUSSELL SCOTT CHRISTIE and CRAIG ALLEN CHRISTIE, as co-executors. None of my executors shall be required to post bond in this or any other jurisdiction. B. I empower my executors (1) to make such elections under the clauses that tax my personal representative deems advisable including an election to create qualified terminable interest property for estate tax purposes and, (2) to qualify any portion of the marital trust for the federal estate tax marital deduction and, (3) to exercise his or their discretion in the payment of postponement of the payment of Pennsylvania inheritance tax. 3 C t1-Q SAIDIS, SHUFF & MAS LAND ATfORNEYSeATeLAW 2109 Market Street Camp Hill, PA ITEM FIVE For the purpose of determining who is the descendent of mine or any other person, legal adoption before the person adopted reaches the age of 18 years shall be the equivalent in all respects to a blood relationship. seal this IN WITNESS WHEREOF, I have hereunto set my hand and tal!- day of ~ , 1998. \. tVl()J~ili ~- 0~~ CHARLOTTE H. CHRISTIE Signed, sealed, published and declared by CHARLOTTE H. CHRISTIE, Testatrix therein named, on this and three (3) other sheets of paper as and for her Last Will and Testament in our presence, who, in her presence and at her and in the presence of each other have hereunto subscribed our names as attesting witnesses. ~.~ ~~L/J f Name ~ ~ C~ddLi{~fd- &o/1ddt1/1 #- Yb) 4 SAIDIS, SHUFF & MASLAND A1TORNEYSeATeLA W 2109 Market Street Camp Hill. P A COMMONWEALTH OF PENNSYLVANIA) SSe COUNTY CUMBERLAND) OF WE, the undersigned, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instru-ment, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Will as witnesses and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. LQ^--~~ \4 I Cj) L>4'~~ Testatrix p Witness Subscribed, sworn to and acknowledged before me by the testatri~, and subscribe9?ands~orn to before me by both witnesses, this 6 i;7.~ day of /-7Ur-/' , 1998. ~firr#f 7 . No ary P. . c --...., Notarial Seal Shelby L. Yingling, Notary Public Camp Hill.BC?ro, Cumberland County My CommisSion Expires April 8. 200C' Member Pennsylvania Associ;:tif)l' nl ~nl,;i;~! 5 Ji- CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Charlotte H. Christie Date of Death: April 3, 2001 Will No.: 2001-00413 To the Register: I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on June 12, 2001: Russell W. Christie 2212 Yale Avenue, Camp Hill, P A 17011 Russell Scott Christie and 507 Deubler Road, Camp Hill, P A 17011 Craig Allen Christie, Trustees of the Charlotte H. Christie Trust Notice has now been given to all persons entitled thereto under Rule 5.6 (a). Date: June 12, 2001 Wayn M. Pecht, Esquire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 102 Camp Hill, P A 17011-4906 Capacity: Counsel for Personal Representative --- t:: y " IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF Wll.,LS, COUNTY OF CUMBERLAND, CARLISLE, PA In re Estate of Charlotte H. Christie, deceased, Estate No: 2001-00413 TO: Russell Scott Christie and Craig Allen Christie, Trustees of the Charlotte H. Christie Trust 507 Deubler Road Camp Hill, P A 17011 Please take notice of the death of decedent and the grant of letters to the personal representative named below. The Decedent, Charlotte H. Christie, died on the 3rd day of April 2001, at Derry Township, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is: Russell W. Christie 2212 Yale Avenue Camp Hill, P A 17011 The Will has been filed with the Office of the Register of Wills of Cumberland County, One Courthouse Square, Carlisle, P A 17013. Phone number 717-240-6345. Date: cr;;~ /1- J-.oo I , A copy of the Will may be obtained by contacting the Register of Wills and pa~ Wayne echt, Esquire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 102 Camp Hill, P A 17011-4906 17108 Capacity: Telephone 717-612-5802 Counsel for Personal Representative .., .. ' IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, PA In re Estate of Charlotte H. Christie, deceased, Estate No: 2001-00413 TO: Russell Scott Christie and Craig Allen Christie, Trustees of the Charlotte H. Christie Trust 507 Deubler Road Camp Hill, PA 17011 Please take notice of the death of decedent and the grant of letters to the personal representative named below. The Decedent, Charlotte H. Christie, died on the 3rd day of April 2001, at Derry Township, Dauphin County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is: Russell W. Christie 2212 Yale Avenue Camp Hill, PA 17011 The Will has been filed with the Office of the Register of Wills of Cumberland County, One Courthouse Square, Carlisle, P A 17013. Phone number 717-240-6345. A copy of the Will may be obtained by contacting the Register of Wills and paJ1 g the charges for duplication. Date: cr;~ /1- ]....00 I , Wayne echt, Esquire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 102 Camp Hill, P A 17011-4906 17108 Capacity: Telephone 717-612-5802 Counsel for Personal Representative .. Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Charlotte H. Christie also known as No. 2001-0413 Date of Death April 3, 2001 , Deceased Social Security No. 211-20-7698 Russell W. Christie. Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Wayne M. Pecht Personal Representative: ~e tlJ, ~ I.D. No.: 38904 06-Z}-OZ- Address: Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011-4906 Dated Telephone: 717-612-5802 Description Value SEE ATTACHED (Attach Additional Sheets if necessary) Total $33,959.75 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Dauphin County - Rev. 9/92) Estate of Charlotte H. Christie Date of Death: April 3, 2001 1 . 2. 3. 4. 5. 973.158 shs The Growth Fund of Washington 327.797 shs Allied Capital Corporation 12 shs Ratheon Company T/W-Bessie T. Hartwell - income accrued to date of death Replacement check for 2/07/95 dividend from First Fidelity Bancorporation Capital Blue Cross - refund 6. TOTAL 2001-0413 $24,144.05 6,730.00 359.52 2,574.48 116.00 35.70 $33,959.75 ~ .... r...O o ~ ~ ' o ~ ~ ~ ~~~ Cl) ~ d'. ~~p... 6-3.-= ~ ,1"\ ~ ~U~~ ~ UJ 8 .-I ~ -=:r U ~ e:$ ~ ~ ~ e ~ e:$ ~, ~ '-' (/)~ ~ ~ 0 rIl rIlr- ~ ~ ~ rIl ."'" 0 4!t. ."'" ~ e ~ t~ ~or ,..J. 0 0 ~ . ~ ~u ~ w~~~~ ~.~ ~ ~ w i~wo Jb-c:2~~~3 ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG1 PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN * REV-483 EX AFP C01-05) WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-24-2003 CHRISTIE 04-03-2001 21 01-0413 CUMBERLAND 201 CHARLOTTE H Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE~ PA 17013 NOTE: To insure proper credit to your account~ submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V =483--EX--AFP--[Or:.-03'j-----.-.-Ncfffc'E--oF--liET'E-RMItfATIcfi-Aifli-As-sESS-MENT----------------------- - - - - -- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF CHRISTIE CHARLOTTE H FILE NO.21 01-0413 ESTATE TAX DETERMINATION ACN 201 DATE 11-24-2003 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE~ SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $l~ NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ) b -c2-Q ~ ~3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN * REV-756 EX AFP (01-02) 12-01-2003 CHRISTIE 04-03-2001 21 01-0413 CUMBERLAND 202 CHARLOTTE H Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE~ PA 17013 NOTE: To insure proper credit to your account~ submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V:736--EX-1rFP--[oi~-02)-----.-.-NO-ficE--OF--nETE-RMIN1rfIo-N-AN-n-As-sESS-HENY----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF CHRISTIE CHARLOTTE H FILE NO.21 01-0413 ESTATE TAX DETERMINATION ACN 202 DATE 12-01-2003 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE~ SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $l~ NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A '"CREDIT'" (CR)~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ /6-~c2"-~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COllNTY ACN 10-14-2002 CHRISTIE 04-03-2001 21 01-0413 CUMBERLAND 101 WAYNE M PECHT ESQ KEEFER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 *' REY-1547 EX AFP (01-021 CHARLOTTE H Allount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ HE-V =iS4-j-ix--AFP--(tff:02Y-Ncffici--OF-.rtiHiifiTAifci-i"-AX-A-PPRA-isiHENT~--AL1-owAi.fci-(rR------------ - - --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CHRISTIE CHARLOTTE H FILE NO. 21 01-0413 ACN 101 DATE 10-14-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 31,233.65 .00 .00 2,726.18 .00 786,862.72 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines reflect figures that include the total of ~ ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: (9) (10) 35,188.10 NOTE: To insure proper credit to your account, subllit the upper portion of this form with your tax paYllent. 820,822.55 35.408 75 785,413.80 768,571.15 16,842.65 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 .00 .00 .00 .00 ",n"'l'Il KI:\;I:.LI"I II l + J AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 220.65 (11) (12) (13) (14) 16,842.65 X 00 = .00 X 045= .00 X 12 = .00 X 15 = (19)= . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) STATUS REPORT UNDER RULE 6.12 / Sh '" .' Nan1e of Decedent: Charlotte H. Christie Date of Death: April 3, 2001 Will No.: 2001-00413 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No m 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 6/30/03 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 Date: March c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this relfrtl ;J II _ 20, 2003 ~~ j/0r Signature Wayne M. Pecht, Esquire Name Keefer Wood Allen & Rahal, LLP 415 FRllowfif>.ln "RORn) ~ll;rf>. 101 Address Camp Hill, PA 17011-4906 717-612-5802 Telephone No. Capacity: 0 Personal Representative [Xl Counsel for personal representative Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (71 7) 240 - 6345 Date: 3/10/2003 RUSSELL W CHRISTIE 2212 YALE AVENUE CAMP HILL, PA 17011 RE: Estate of CHRISTIE CHARLOTTE H File Number: 2001-00413 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 will become delinquent on: 4/03/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: JFile Counsel Judge RE\"\500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 lir ;).:>..1, :> ~ DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG. PA 17128-0601 RESIDENT DECEDENT 21 2001 0413 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Christie, Charlotte H. 211-20-7698 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 04/03/01 08/15/1925 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Christie, Russell W. 3. Remainder Return CHECK ~' Original Return ~' Supplemental Return @ (date of death prior to 12-13-82) APPRO- 4. limited Estate 40. Future Interest Compromise 5. Federal Estate Tax Return Required (dale of death after 12-12-82) PRIATE 6. Decedent Died Teslate 7. Decedent Maintained a Uving Trust 00 8. Total Number of Safe Deposit Boxes (Attach copy of Will) kAnaCh a copy 01 Trust) BLOCKS 9. litigation Proceeds Received 10. pousal Poverty Credit (date of death between 0 11. Election 10 lax under Sec 9113(1\) l2-3H}1 and '-1-95) (Attach SchO) wl~~~;M!!iUjj!$!#.Wi!\iiU';\li\ti;;tt%'$91l1l!;\~m1I~.;eQ\ii!~Itt~'ifA1!ljijFQ!lMi!'itlQj1ji$l@i!iliPl'l~!'l!Rijqlll!lrrqi NAME COMPLETE MAILING ADDRESS COR- Wayne M. Pecht, Esquire 415 Fallowfield Road, Suite 301 RE- FIRM NAME (If Applicable) Carrp Hill, PA 17011-4906 SPON DENT Keefer WocxJ. Allen & Rahal, LLP TELEPHONE NUMBER 717-612-5802 - '. Q.fFICIAL USE ONLY 1. Real Estate (Schedule A) (1) None . 2. Stocks and Bonds (Schedule B) (2) 31,233.65 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule 0) (4) None , 5. Cash, Bank Deposits & Miscellaneous Personal 1 Property (Schedule E) (5) 2,726.18 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None RECA- t. '.~' PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 786,862.72 8. Total Grass Assets (total Lines 1~7) (8) 820,822.55 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 35,188.10 10. Debts of Decedent, Mongage Liabilities, & Liens (Schedule I} (10) 220.65 11, Total Deductions (total lines 9 & 10) (11) 35,408.75 12. Net Value of Estate (Line 8 minus Line 11) (12) 785,413.80 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax (13) 768,571.15 has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 16,842.65 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Une 14 taxable at the spousal tax rate, or transfers under See, 9'116 {e.)(1.2} 16,842.65 x.o 0 (15) 0.00 TAX 16. Amount of Line 14 taxable allineal rate 0.00 X.O ~ (16) 0.00 - COMPU- 17. Amount ctUne 14taxable al sibling rate 0.00 X .12 (17) 0.00 TATION 18. Amount of Line 14 taxable at collateral rate 0.00 X .15 (18) 0.00 19. Tax Due (19) 0.00 20. 0 1~!i;i<jj!$'U;'iFYP1lAAlfjjIfQliii;$iil!l$@ijSW!olPPFAN;Q~pP;i'Mi;jijfil \ ........ .............\A?-$Ii;$IJI'\l!,1.Q.Al'l$WI;$A4PQQ~ll1mI$J::\tlfl\\l!l!~Atit\al!Ii'WIllOQW1W\TH,,'<.... .... . PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP . Forms Software Only PAi\EV-1500 EX (6-00) Decedent's Com lete Address: STREET ADDRESS 2212 Yale Avenue Page 2 CITY STATE PA ZIP 17011 Hill Tax Payments and Credits: ,. Tax Due (Page' Une 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (11 0.00 Total Credits (A + B + C) (2) 0.00 3. InteresVPenaJty if applicable D. Interest E. Penalty TotallnterestJPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. 11 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. ..Make.Check Payable to,. REGISTER OF WILLS. AGENT (3) 0.00 (4) (51 0.00 (SA) 0.00 (5B) 0.00 ,."...---".......---.-.......--.......--..,...,.".....,-,'......''-,-,''''''''''',-''','''',,'--,-','''' --,-,....".--,.."",.,."'"._,...,._,-,....,,',, ,-,.""- ',-"" """",,","",, ,',","'.. ,.,",......,......"...". ',""., ,"',".",',''''.,','''' ~[~~g~~~~~i@rif~~~6IT6~i~aaQ~~f16~~~~~~6i~a~~;;~;;1~f~~~~~ii6~iii~f~~r66kgI 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . I ~ b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . c. retainareversionaryinterest;or.....,. ..."... ......... .......... d. receive the promise for fife of either payments, benetrts or care? . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......................................... 8 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? eg 4. Did decedent own an Individual Retirement Account, annuity, or other non~probate property which contains a beneficiary designation? .,................................................ ~ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 0/ preparer other than the personal representative is based on information of which preparer has any knowledge. SIGNATU OF PERSON RESPONSIBL IJR FILING RETURN DATE 06 -2 - 0"2.. PRESENTATIVE DATE t - If'~()'-z....- ADDRESS 415 Fallawfield Road, Suite 102, Camp Hill, PA 17011-4906 00 [72P.S !l9116(a)(1.1)(i)]. For dates 01 death 01) or a1\er January 1, 1995, the tax rate is imposed on the r'let value of transfers to or for the use 01 the surviving spouse is 0% {72 P.S. !l9116 (a) (1.1) (ii)J. The statU1e r1~!l nnt AXAmnt a transfer to a surviving spouse from tax, and the statutory reQuirements for disclosure of assets and filing a tax retvm are still applicable even it the surviving spouse iSlhe only beneficiary. For dates 01 death on or after July 1, 2000' The tax rate imposed on the net value 01 transfers lrom a deceased child twenty-one years of age or younger at death to or for the use of a naturai parent, an adoptive parent, or a stepparent of the child is 0% {72 P .S. i9116{a}{1.2)] The tax rate imposed on the net value 01 transfers to orforthe use of the decedent's lineal ber'leficiaries is 4.5%, except as noted in 72.P.S i 9116(7.2) [72 P.S. %9116(a)(1)J The tax rate imposed on the net vaiue of translers to or for the use of the decedent's siblin,>!s is 12% \72 P.S. i9116(a)(1.3)]. A sibling is delined. under Section 9102, as an individual who has at ieast one parent in common with the decedent. whether by blood or adoption. o PA15002 NTF 29756 Copyright 2000 Greatland/Neico LP - Forms Software Only Estate of: Charlotte H. Christie 21-2001-0413 The following person(s) are signing the return as representative(s) of the estate: Russell W. Christie 2212 Yale Avenue Carrp Hill, PA 17011 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Charlotte H. Christie SCHEDULE B STOCKS & BONDS FILE NUMBER 21-2001-0413 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 973 _ 158 shs The Growth Fund of Washington 24,144.05 2 327.797 shs Allied capital Co:rp:>ration 6,730.08 3 12 shs Raytheon Conpany 359.52 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 31,233.65 7 CPA31 NTF 10905 CopyriQht Forms Software Only, 1997 Nelco, Inc. REV.,150BEX +(1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Charlotte H. Christie SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-2001-0413 Inch..lQe proceeds 01 litigation Be date proceeds were received by the estate All prop. lolntly-owned with rlaht of survivorship must be disclosed on Sch. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 1 T /W Bessie T. Hartwell - - incare accrued to date of date 2,574.48 2 Replacement check for 2/07/95 dividend from First Fidelity Bancorporation 116.00 3 Capital Blue Cross -- refund 35.70 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,726.18 7 CPA81 NTF 10908 Copyright Forms Software Only, 1997 Nelco, Inc REV.1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Charlotte H. Christie SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2001-0413 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NO. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF EXCLUSION DECD'S (IF INTEREST APPLICABLE) TAXABLE VALUE 1 First Union National Bank IRA #257020060287743; beneficiary: Russell W. Christie 11,796_35 2 First Union National Bank IRA #25702009890997; beneficiary: Russell W_ Christie 5,046.30 On August 6, 1998 decedent created a revocable living trust of which she was the trustee. Decedent retained the right to incc:me and principal distributions during her lifetirre . 3 1,028 shs AT&T Corp., ccmron 20,868.40 4 Dividend accrued to date of death on 1,028 shs AT&T Corp., ccmron 38.55 5 596 shs Alltel Corp., ccmron 30,810.22 6 59 shs AVAYA, Inc., =n 691.19 7 308 shs Bank of America Corp., =n 16,248.54 8 200 shs Baxter International, Inc., ccmron 18,216.00 9 927 shs BellSouth Corp., ccmron 37,747.44 10 2,335 shs BP, PLC ADR 112,558.68 11 104 soo Delphi Autarotive System Corp., ccmron 1,428.44 12 Dividend accrued to date of death on 104 shs Delphi Autarotive Systerr Corp., ccmron 7.28 Total frem =ntinuation paqe (s) 531,405.33 7 CPA01 NTF 10910 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 786,862.72 Ccpyfi'll\"l\ Forms Sonware Only, 1997 Nelco, lrlc. Estate of: Charlotte H. Christie Page 2 21-2001-0413 SCHEDULE G -- Inter-Vivos Transfers and Non-Probate Property Item No. Description 13 40 shs Edwards Lifesciences Corp., camon 14 1,600 shs El Paso Corp., camon 15 24 shs Electronic Data Systems Corp., cam= 16 635 shs First Union Corp., camon 17 900 shs First Virginia Banks, Inc., c= 18 Dividend accrued to date of death on 900. shs First Virginia Banks, Inc., camon 19 150 shs General M::>tors Corp., cam= 20 18 shs General Motors Corp., Class H 21 48 shs Intrepid Capital Corp., ccmron 22 16 shs Ke= McGee Corp., carrron 23 708 shs Lucent Technclogies, Inc., camon 24416 shs Mueller Industries, Inc., camon 25 34 shs NCR Corp., NEW camon 26 2,026 shs CGE Energy Corp., camon 27 100 shs Occidental Petroleum Corp., c= 28 Dividend accrued to date of death on 100 shs Occidental Petroleum Corp., ccmron TOTAL. (Ca=y forward to rrain schedule) Date of Death Value of Asset % Of Deed's Interest EXclusion Taxable Value 754.40 100,152.00 1,296.60 20,577.18 39,073.50 342.00. 7,653.75 331. 65 75.0.0 1,0.10..88 5,685.24 11,939.20. 1,264.46 46,587.87 2,437.0.0. 25.0.0 239,205.73 Estate of: Charlotte H. Christie Page 3 21-2001-0413 SCHEDULE G -- Inter-Vivos Transfers and Non-Probate Property Item No. Description 29 110 shs Puget Energy, Inc., NEW, COlTIlDn 30 382 soo (Jtlest Ccmrunications International, Inc., COlTIlDn 31 323 shs Riggs National Corp. Washington, 0:::, ccmmn 32 1,814 shs SBC Ccmrunications, Inc., ccmmn 33 333 soo Southern Union Co., NEW, cormnn 34 96 shs Sunoco, Inc., camon 35 2,021 shs Verizon Camunications, COlTIlDn 36 540 shs Vodafone Group PLC NEW Sponsored ADR 37 100 shs Charles E. Smith Res Realty, Inc., ccmron 38 Cash held in Schwab One Money Market Fund 39 Interest accrued to date of death on Schwab One M::>ney Market Fund Date of Death Value of Asset TOTAL. (Carry forward to main schedule) . . . . . . % Of Deed's Interest Exclusion Taxable Value 2,544.85 13,087.32 5,097.34 78,918.07 6,693.30 3,043.20 97,412.20 14,466.59 4,495.00 66,398.18 43.55 292,199.60 REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Charlotte H. Christie SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2001-0413 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION A. FUNERAL EXPENSES: AMOUNT 1 Myers-Han1er Funeral Horre, Inc. 7,291.00 2 Jarres R. Gingrich Merrorials -- gravetTl3rker 3,070.00 3 Carrp Hill Cerretery 350.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address City State 0.00 Zip Year(s) Commission Paid: 2. 3. Attorney Fees Narre: Keefer Wcx::x:l Allen & Rahal, LLP Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Clairnant Russell W. Christie Street Address 2212 Yale Avenue City Carrp Hill Relationship of Claimant to Decedent 20,000.00 3,500.00 State Survi vinq Spouse PA Zip 17011 4. Probate Fees 292.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7 Cumber land Law Journal legal advertising 75.00 8 The Patriot-News -- legal advertising 110.10 9 Keefer Wcx::x:l Allen & Rahal, LLP - reimburserrent for miscellaneous expenses 500.00 TOTA.L (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 35,188.10 1 CPA11 NTF 10911 Copyright Forms Software Only, 1997 NelcQ, Inc. AEV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Charlotte H. Christie Include unreimbursed medical expenses ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES. & LIENS FILE NUMBER 21-2001-0413 DESCRIPTION AMOUNT 1 Pennsylvania Departrrent of Revenue -- incare tax due for period 1/01/01 - 4/03/01 220.65 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 220 . 65 Copyl'ight Fcltm'o SC1\ware Only. '997 Nelco. hlC. REV.1513EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Charlotte H_ Christie No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Russell W. Christie 2212 Yale Avenue Carrp Hill, PA 17011 FILE NUMBER 21-2001-0413 RELATIONSHIP TO DECEDENT AMOUNT OR Do Not Ust Trustee(s) SHARE OF ESTATE Surviving spouse 16,842.65 ENTER DOLLAR AMTS. FOR DISTRIBS. 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 NOT BEING MADE 1 Charlotte H. Christie Marital Trust 2 Charlotte H. Christie Residuary Trust B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 1 CPA13 NTF 10913 COPYright Forms Sottware Only, 1997 NQlco, Inc. TOTAL OF PART 11-. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 130F REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) 93,571.15 675,000.00 768,571.15 Charlotte H. Christie Estate Supporting Schedule Pennsylvania Inheritance Tax Return Allocation of Assets to Beneficiaries of Estate Net Value of Estate for $ 785,413.80 Pennsylvania Inheritance Tax Purposes Property passing to or for the sole use of Russell W. Christie: Schedule G, Items 1 and 2 $ 16,842.65 Russell W. Christie Marital $ 93,571.15 Trust Russell W. Christie Residuary $ 675,000.00 Trust Total allocated to $ 785,413.80 beneficiaries Charlotte H. Christie Estate Supporting Schedule Pennsylvania Inheritance Tax Return Calculation of Amounts Passing to Russell W. Christie Residuary Trust and Russell W. Christie Marital Trust Net Value of Estate for $ 785,413.80 Pennsylvania Inheritance Tax Purposes Less Schedule G, Items 1 and $ (16,842.65) 2 passing to Russell W. Christie Residue of Estate/Trust: $ 768,571.15 Calculation of Russell W. Christie Residuary Trust (Applicable Credit Trust) Maximum amount sheltered $ 675,000.00 by applicable credit Maximum amount sheltered $ 0.00 by state death tax credit: Less State Death Taxes: $ 0.00 Net Amount, Residuary Trust $ 675,000.00 $ 675,000.00 Balance of Residuary Estate $ 93,571.15 allocable to Russell W. Christie Marital Trust ESTATE OF CHARLOTTE H. CHRISTIE CALCULATION OF RUSSELL W. CHRISTIE MARITAL TRUST and RESIDUARY TRUST Under Article Third of the Charlotte H. Christie Revocable Living Trust, the trustees are instructed to hold in a separate trust "the minimum amount which must be added to the value of all other property in settlor's gross taxable estate for which the marital deduction is allowed in order to give settlor's estate a marital deduction that will reduce federal estate tax on settlor's estate to the lowest possible amount." This amount is to be calculated after taking into account allowed deductions under IRC ~~2053 and 2054. The state death tax credit is to be used only if the use of the credit will not increase the amount of state death taxes paid. This trust is denominated the Marital Trust Amounts not placed in the Marital Trust are to be held in a Residuary Trust under Article Seventh of the Trust Agreement. Basis of Calculation All references are to the Federal Estate Tax Schedules Gross Estate: $ 1,057,630.55 Less property passing to spouse: Schedule E Schedule F Less Deductible Charges: Schedule J Schedule K $ $ (236,808.00) (16,842.65) Net to Distribute before Taxes $ $ $ 0.00 (220.65) 803,759.25 Calculation of Trust Amounts Russell W. Christie Marital Trust Russell W. Christie Residuarv Trust Calculation of Residuary Trust: Maximum amount sheltered $ by applicable credit Plus State Death Tax Shelter $ Amount Less Pennsylvania $ Inheritance Tax Amount of Residuary Trust: $ Balance' Russell W. Christie $ Marital Trust 675,000.00 0.00 0.00 675,000.00 128,759.25 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 January 8, 2002 Telephone (717) 787-3930 FAX (717) 772-0412 Law Offices of Keefer,Wood, Allen & Rahal 415 Fallowfield Road - Suite 102 Camp Hill, Pa.17011- 4906 Re: Estate of Charlotte H. Christie File Number 2101-0413 Dear Mr Pecht: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before July 3,2002. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerel.y, \"""'_' ,', " ",' ,.,;1 (/fj/-;;)' . ~ - Jeffrey-D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division SAlOIS, SHUFF & MASLAND ATMRNEYS"ATitLAW 2109 Market Street Camp Hill. PA LAST WILL AND TESTAMENT OF CHARLOTTE H. CHRISTIE I, CHARLOTTE H. CHRISTIE, of the Borough of Camp Hill, Cumberland County, Pennsylvania, being of full age and sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all Wills and Codicils previously made by me. ITEM ONE A. In the Trust referred to in Item Three of this, my Last Will and Testament, I have authorized my Trustee to provide for the payment of all (a) my legally enforceable debts; (b) the expenses of my last illness and funeral; (c) the administration expenses payable by reason of my debt; and, (d) the estate and inheritance taxes (including interest and penalty, if any) payable in any jurisdiction DY reason of my death (including those taxes and expenses payable with respect to assets which do not pass under that trust). B. Any debts, expenses and death taxes not paid by my designated trustees, shall be payable by my executor out of my residuary estate without apportionment and without seeking reimbursement recovery or contribution from any person. CJ1~ I i I i I I i i , I , , , , i I \ I I I [ I I I I I I , I \ . ITEM TWO A. I give all the tangible personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel and other articles of household or personal use or adornment, to my beloved spouse, RUSSELL W. CHRISTIE, if he is living on the 30th day after the date of my death, or if my spouse, RUSSELL W. CHRISTIE, is not then living, to such of my children as are living on the 30th day after the date of my death, in shares of substantially equal value, to be divided in such manner as they shall agree, or, if they shall fail to agree upon a division within six months after the date of my death, as my personal representative shall determine. B. All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. SAlOIS, ITEM THREE SHUFF & MASLAND I give all my residuary estate, which shall not ATTORNEYS_AT-LAW 2109 Markel Street include any property over which I have a power of appointment, Camp Hill. P^ 2 L~~' to the acting trustee or trustees of that certain trust already created by me known as the CHARLOTTE H. (pI:!.. , CHRISTIE REVOCABLE LIVING TRUST, dated ~ 1998, as in effect at my death of which I am currently trustee and my sons, Russell Scott Christie and Craig Allen Christie are currently successor trustees. ITEM FOUR A. I hereby appoint my spouse, RUSSELL W. CHRISTIE, as executor of my estate, or in the event my spouse, Russell W. Christie, fails or ceases to act as executor of my estate, I appoint my sons, RUSSELL SCOTT CHRISTIE and CRAIG ALLEN CHRISTIE, as co-executors. None of my executors shall be required to post bond in this or any other jurisdiction. B. I empower my executors (1) to make such elections under the clauses that tax my personal representative deems advisable including an election to create qualified terminable interest property for estate tax purposes and, (2) to qualify any portion of the marital trust for the federal estate tax marital deduction and, (3) to exercise his SAIDIS, or their discretion in the payment of postponement of the SHUFF & MAS LAND payment of Pennsylvania inheritance tax. ^~^T.LAW 2109 Market Street Camp Hill. PA 3 C. \Vl SAIDIS, SHUFF & MAS LAND ^~^T.uW 2109 Market Street Camp Hill. PA ITEM FIVE For the purpose of determining who is the descendent of mine or any other person, legal adoption before the person adopted reaches the age of 18 years shall be the equivalent in all respects to a blood relationship. seal this IN WITNESS WHEREOF, (;7! , 1998. I have hereunto set my hand and ~~ day of \. rt,,,J;;rr.; ~ C'Q~ CHARLOTTE H. CHRISTIE Signed, sealed, published and declared by CHARLOTTE H. CHRISTIE, Testatrix therein named, on this and three (3) other sheets of paper as and for her Last Will and Testament in our presence, who, in her presence and at her and in the presence of each other have hereunto subscribed our names as attesting witnesses. ~)l ~IT) 1. Name b-A- - {" ~ddfi~ ~ f6-- &//'~ #// ft Address v?ne-t 4 SAlOIS, SHUFF & MAS LAND ATrORNEYS.AT-UW 2109 Market Street Camp Hill. PA " COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instru-ment, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executedl it as her free will and voluntary act for the purposes thereinj expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Will as witnesses and that tol the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Dl^-'~ \4, e..r.L>4'~ Testatrix p Witness Subscribed, sworn to and acknowledged before me by the testatriA, and subscribe97and s~orn to before me by both witnesses, this r1; 'tA- day of /-Nr-r , 1998. ~ ~fJr#( / . No ary B . c Notarial Seal Shelby L. Yingling, Notary Public Camp Hill Boro. Cumberland County My Commission Expires April 8. 200(. Member Pennsylvania Associ2fior nI ~;nl<l~;;'<:! 5 ., CHARLOTTE H. CHRISTIE REVOCABLE LIVING TRUST This trust agreement is made in duplicate this (g ~ day of tL... r/.J.J , 1998, between Charlotte H. Christie, hereinafter called "Settlor", and Charlotte H. Christie, hereinafter called "Trustee" and is to be called the .CHARLOTTE H. CHRISTIE LIVING TRUST" . Fundinq of Trust FIRST: Settlor hereby transfers to trustee the assets listed in Schedule "A". Settlor, as well as others, shall have the right to deposit additional property with the trust. Trustee shall hold all property that is transferred to this trust on the terms herein set forth. Lifetime Trust SECOND: A. During the life of Settlor, trustee shall pay and distribute to settlor and her husband any principal and income from the trust estate as settlor may direct in writing lodged with the trust records. Checks drawn on accounts in the name of this trust and signed by settlor as trustee shall constitute such writing. Any gifts to individuals and recognized charities (I.R.S. 11501 (o) {3} organizations) , directed by settlor to be made from this trust shall be considered a withdrawal by settlor and shall be deemed to have been made directly by settlor. .. B. If at any time settlor shall become incapacitated by reason of age or mental or physical disability, the successor co-trustees, in their absolute discretion, may apply the income and principal hereunder to or for the benefit of settlor or her husband for their health, maintenance and support. Marital Trust THIRD: On settlor's death, if settlor's husband, Russell W. Christie, survives settlor, trustee shall hold in separate trust without deduction for estate or inheritance taxes the minimum amount which must be added to the value of all other property in settlor's gross taxable estate for which the marital deduction is allowed in order to give settlor's estate a marital deduction that will reduce federal estate tax on settlor's estate to the lowest possible amount. Such minimum amount shall be determined after first taking into account the aggregate amount of the deductions allowed under Sections 2053 and 2054 of the Internal Revenue Code of 1986, as amended, and its successors and any credits except the following: A. The state death tax credit to the extent that its use would require an increase in the amount of state death taxes paid; and_ B. The credit for tax on prior transfers to the extent that credit arises from transfers to settlor 2 " from individuals who die after settlor. The size of this trust shall be determined as though settlor's executor elected to qualify it for the marital deduction in accordance with Section 2056(b) (7) of the Internal Revenue Code or its successors, regardless of whether settlor's executors, in fact, so elect. Settlor recognizes that, depending on the amount of other bequests, the amount of settlor's non-testamentary dispositions, the amount of state death taxes, and other factors, the marital trust may be non-existent. Property not qualified for the marital deduction shall not be allocated to the marital trust. Trustees shall select and distribute to the marital trust the cash, securities, and other property that shall constitute the marital trust, employing for the purpose of valuation the adjusted basis of the asset for federal estate tax purposes, provided that the assets distributed shall be selected in such a manner that they shall have an aggregate fair market value fairly representative of the appreciation or depreciation in the value to the date or dates of distribution of all assets then available for distribution. During the lifetime of settlor's spouse, trustee shall hold and distribute the marital trust as follows: trustees shall pay and distribute to or for the benefit of settlor's spouse the entire net income from the principal of the marital trust, and these 3 payments shall be made periodically but not less frequently than quarterly. In addition, trustees shall from time to time pay to settlor's spouse, or shall apply directly for the benefit of the spouse, as much of the principal of the marital trust as trustee, in its absolute discretion, may consider desirable for the spouse's heath, maintenance, and support, after considering all resources available to the spouse. If settlor's spouse and settlor should die under circumstances that render the order of their deaths uncertain, for the purposes of this gift it shall be conclusively presumed that settlor's spouse survived settlor. In such event, however, (in lieu of the amount above specified), this gift shall consist of the amount but no more of the principal held under this agreement without deduction for estate or inheritance taxes that must be added to the value of all other property for which the marital deduction is allowed, in order to give settlor's estate a marital deduction that would result in the lowest total of federal estate tax on settlor's estate and settlor's spouse's estate. Such amount shall be determined on the assumption that settlor's spouse died after settlor on the date of settlor's death and that the spouse's estate was valued as of the date on, and in the manner in, which settlor's estate is valued for federal estate tax purposes. If any property that is part of the marital trust shall be or become unproductive of income consistent with its value, settlor's 4 . husband may require trustee to make it productive or convert it within a reasonable time to property that is clearly productive of income consistent with its value. Oualified Terminable Interest Property Election FOURTH: By will, settlor has given the executor the absolute discretion to determine whether to elect Section 2056(b) (7) of the Internal Revenue Code of 1986, or its successors, to qualify any portion of the marital trust for the federal estate tax marital deduction. Generally, settlor anticipates that settlor's executor will elect to minimize the estate tax payable by settlor's estate. However, settlor expects that some consideration be given to the estate tax payable in the estate of settlor's spouse, especially if the spouse should die prior to the time the election is made. The determination of settlor's executor with respect to the exercise of the election shall be conclusive on all affected persons. Distribution of Marital Trust Upon the Death of Settlor's Spouse FIFTH: On the death of settlor's spouse, trustee shall deduct and pay to the spouse's personal representative, from that portion of the principal of the marital trust, an amount equal to any additional administration expenses and estate and inheritance taxes assessed against the spouse's estate by reason of the 5 inclusion in it for tax purposes of the then-remaining principal of the marital trust. Such amount shall be determined by my trustee, whose determination shall be conclusive, and trustee may rely on a written certification of the personal representative of the estate of settlor's spouse of the amounts payable as being correct. Any then-remaining balance of unappointed principal of the marital trust shall be distributed to such one or more persons who are descendent's of mine, or who at any time were married to a descendent of mine, as my spouse may appoint by will specifically referring to this power of appointment. In absence of the exercise of her power of appointment, said unappointed principal shall be added to and form a part of the principal of the residuary trust and held as though originally a part of it. If the residuary trust shall not have been created for any reason or shall have been exhausted, the remaining principal shall be held in trust on terms and conditions specified for the residuary trust. Effect of Disclaimer of Marital Trust SIXTH: If settlor's spouse or the guardian or personal representative of the spouse's estate should disclaim the spouse's interest in any portion or all of the marital trust, the disclaimed property shall be added to the residuary trust to be held and distributed as though originally a part of it. If the residuary trust shall not have been created for any reason or shall have been 6 exhausted, such portion of the marital trust shall be held and distributed on the same terms and conditions provided below for the residuary trust. All of the provisions of the residuary trust in favor of settlor's spouse shall apply to the disclaimed property despite the disclaimer, except to the extent the spouse explicitly disclaims the benefit of such provisions (in their application to the disclaimed property) as well. Residuarv Trust SEVENTH: On settlor's death, if settlor's spouse, Russell W. Christie, survives settlor for a period of thirty (30) days, trustee shall segregate in a separate trust ("residuary trust"), the remaining principal held under this trust agreement and hold the same in trust on the following terms: A. Trustee shall pay the net income from the residuary trust at least as frequently as quarterly to or for the benefit of settlor's spouse. In addition, trustee shall pay and distribute to or for the benefit of settlor's spouse as much of the principal as trustee, other than settlor's spouse, in its absolute discretion, may consider desirable for the spouse's t:eath, maintenance, and support, after considering all resources available to the spouse. 7 ., B. Upon the death of settlor's spouse, if the inter-spousal exemption from Pennsylvania death taxes was applied at the time of settlor's death to this trust, trustees shall pay from the principal of such trust the Pennsylvania death taxes, plus any interest and penalties thereon, due on the trust property at the death of settlor's spouse. The then remaining principal shall be distributed to settlor's children, Russell Scott Christie and Craig Allen Christie, the share of a deceased child to be distributed to her issue, per stirpes. Distribution of Residuarv Trust if Settlor's Spouse Does Not Survive Settlor EIGHTH: If settlor's spouse does not survive settlor for a period of thirty (30) days, trustee shall distribute the residuary trust to such of settlor's issue, the share of a deceased child to be paid to his issue, per stirpes. Adopted Persons NINTH: In the construction of any gift in this agreement to any person or persons described by relationship to settlor or to another, any person adopted under the age of eighteen (18) years, whether adopted before or after settlor's death, shall be 8 considered the "child" and "issue" of the person's adopting parent or parents. Income Undistributed at Death of Beneficiarv TENTH: All income that is undistributed and accrued at a beneficiary's death shall be treated as if it accrued afterwards. Minors and Incaoacitated Persons ELEVENTH: If any income or principal becomes payable to any person who is under the age of 21 (hereinafter designated as a minor), or who is who in incapacitated, trustee shall hold such income and principal during minority or incapacity and shall be entitled to apply such income and principal to the health, maintenance, education, and support of such person during minority or incapacity without the appointment of any guardian or committee or any authority of court. Trustee shall be entitled to make direct application under this agreement or to make application by payment of income and principal to the parent or other person in charge of such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled shall be paid and distributed to such person on the termination of minority or incapacity. 9 Protection of Beneficiaries (Soendthrift Provision) TWELFTH: No income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary before actual payment to the beneficiary; provided, however, any beneficiary may assign any part or all of the beneficiary's interest in my estate to anyone or more of the beneficiaries of my descendants. Powers of Trustee THIRTEENTH: Trustee and her successors shall have the following powers in addition to those given by law to be exercised by them in their absolute discretion, which powers shall be applicable to all property held by them, including property held for minors or incapacitated persons effective without the order of any court, and until actual distribution of all such property. A. To retain any investments at discretion; B. To invest and reinvest at discretion without the obligation to diversify and without restriction to so-called "legal investments", with the specific right to invest in stocks, bonds and real estate, including non-income producing residential real estate for the occupancy of any present income 10 beneficiary or beneficiaries, and in such common trust, diversified, money market and mutual funds as my trustee deems appropriate, including any such funds of any corporate fiduciary hereunder or any successor or affiliated corporation or a holding company controlling it; C. To sell, to grant options for the sale of, or otherwise to convert any real or personal property or interest therein, at public or private sale, for such prices, at such times, in such manner and on such terms as they may think proper, and to execute and deliver good and sufficient conveyances, assignments and transfers thereof without liability of any purchaser to see to the application of the purchase money; D. To borrow money and to secure its repayment 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; E. To compromise claims by or against settlor's estate or any trust created hereunder; F. To allocate and distribute different kinds or disproportionate shares of property or undivided interest in property among beneficiaries or trusts, in 11 cash or in kind, or partly in each; G. In any division of principal into separate trusts or shares, and in any distribution of trusts or shares, to allocate to any trust, share, or beneficiary, property different from the property allocated to another trust, share, or beneficiary as the (corporate or disinterested) trustee using fair market values on the date of division or distribution, deems appropriate; provided however, this power shall not be exercised in a manner contrary to any specific allocation of property elsewhere in this trust in a manner that renders ineligible all of any part of any gift for any tax deduction; H. To register investments in the name of an nominee or to hold the same unregistered in such form that they will pass by delivery; I. To join in any recapitalization, merger, reorganization or voting trust plan affecting investments; to deposit securities under agreement; to subscribe for stock and bond privileges; and generally to exercise all rights of security holders; J. To manage, operate, repair, alter or improve real estate or other property, and to lease real estate and other property on such terms and for such 12 period as trustee deems advisable even for more than five (5) years and beyond the duration of any trust; K. To receive from settlor or from any other source any real or personal property as additions to this trust by deed, will or in any other manner; L. To associate with them in the absence of a corporate fiduciary, an accountant, custodian, investment advisor and other agents and to compensate them from principal or income or both, as trustees shall determine, such compensation to be a reduction of the compensation of trustees, if any; M. To associate with them at any time, in their absolute discretion and of their choice, a corporate fiduciary which shall have the same powers as trustee, such designation by trustee and acceptance by a corporate fiduciary to be in witting; N. To delegate to a corporation the exercise of any powers, with the same effect as if the trustee delegating such power had joined in the exercise of such power, and to revoke any such power, provided, however, that the revocation of any such delegation shall be in writing delivered to and accepted by the corporate fiduciary; 13 o. To combine, without prior court approval, any trust herein with any other trust with substantially similar provisions, although such other trust may have been created by separate instruments and by different persons, and, if necessary to protect different future interests, to value the assets at the time of such combination and to record the proportionate interest of each separate trust in the combined fund, provided however, that no such combination shall be permitted if the effect of such combination would be (1) to violate the applicable rule against perpetuities; (2) to disqualify any interest in one or more of such trusts for a deduction for federal estate tax purposes which would otherwise be allowable; or (3) to cause the loss of the exempt status of one or more of such trusts from the imposition of the generation-skipping tax; P. To exercise any stock options which the trustee may receive; to borrow such funds from any source as the trustee may deem necessary for the exercise of such options; and to pledge assets as trustee deems appropriate for this purpose; Q. To permit any present beneficiary to occupy any real estate forming part of any trust without rent or on such other terms and conditions as the 14 (corporate or disinterested] trustee shall determine; R. No trustee shall be required to qualify before, be appointed by, or, in the absence of a breach of trust, account to any count (and failure to account alone shall not be considered such a breach); nor shall trustee be required to obtain the order or approval of any court in the exercise of any power or decision granted hereunder; and s. To do all other acts and things necessary and appropriate in the management, administration and distribution of this trust. Pavment of Taxes on Settlor's Estate FOURTEENTH: Trustee shall pay any estate, inheritance and other death taxes, together with interest and penalties that shall be payable by reason of settlor's death upon the property comprising her gross estate for tax purposes to the extent that the same shall not be paid by settlor's executor. For such purposes, trustee may advance to the executor of settlor such amount as may be required by the executor of settlor for the payment of such taxes. Trustee shall payor advance the same out of the principal of the residuary trust. 15 Loans and Advances to Executors of Settlor's Estate and the Estate of Settlor's Husband FIFTEENTH: Trustee is further authorized in its absolute discretion, to make such loans, advances or expenditures out of the principal of the residuary trust as trustee may consider desirable in order to facilitate the settlement of the settlor's estate. In exercising such authority, trustee may pay in whole or in part the expenses of settlor's last illness and burial, debts, income taxes, estate or inheritance taxes, legacies, commissions, counsel fees and other administration expenses, owing by settlor or by reason of her death, which payments may be made directly by trustee or to the execution of settlor, and neither said executor nor any beneficiary shall be required to reimburse the trustee for any funds so loaned, advanced or expended. Likewise, on the death of settlor's husband, trustee may make similar loans, advances or expenditures as trustee, in its absolute discretion, may consider desirable in order to facilitate the settlement of her estate, which shall be made out of the principal of the marital trust to the extent that the same has not been appointed by him and is sufficient for such purposes, otherwise such loans, advances or expenditures may be made from the principal of the residuary trust. Riqht to Revoke or Amend Trust Reserved SIXTEENTH: Settlor reserves the right to revoke or amend 16 this trust agreement in whole or in part at any time and from time to time by written instrument delivered to the trust records during the lifetime of settlor. The duties, powers and liabilities of trustee shall not be changed without his or their written consent. Appointment of Substituted Trustee SEVENTEENTH: Following the resignation, incapacity or death of settlor, Russell Scott Christie and Craig Allen Christie, by signifying their acceptance in writing delivered to the trust records, shall become trustees hereunder. If either of them is unable or unwilling to act or to continue to act, then the other designated person shall become sole trustee. Should both substitute trustees be unable or unwilling to serve as such, then I appoint PNC Bank, N.A. as trustee. Waiver of Bond EIGHTEENTH: No fiduciary serving hereunder shall be required to furnish bond in any jurisdiction, and if any bond is necessary, no surety shall be required. Definition of Incapacitv NINETEENTH: In determining whether settlor has become incapacitated so that successor trustees are authorized to exercise their authority as set forth herein, successor trustees shall 17 , " t obtain a certificate signed by two (2) licensed physicians, including the settlor's personal physician, if any, stating that settlor is physically or mentally incapable of handling her own financial affairs and shall lodge such certificates with the trust records. Comoensation of Fiduciaries TWENTIETH: Any corporate trustees serving hereunder shall be compensated as such in accordance with its standard charges for such trust services in effect from time to time during which such services are performed. Pennsylvania Law Governinq TWENTY-FIRST: Questions pertaining to the validity, construction and administration of the trusts created under this instrument shall be determined in accordance with the laws of this Commonwealth of Pennsylvania. Interchanqeabilitv of Lanquaqe TWENTY-SECOND; 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 18 " , feminine. Headinqs TWENTY-THIRD: The headings used on the various paragraphs of this trust agreement are included for convenience only and shall have no legal significance. IN WITNESS WHEREOF, the parties hereto have set their hands and seals on this (J).J'l~ ,B98. the u-t. day of d. aJ..Q -;:n, '~. ~; CHARLOTTE H. CHRISTIE, SETTLOR '~ ~ 4-4: ()" W~ ~ C2~<-..L,"tk N. ~. CHARLOTTE H. CHRISTIE, TRUSTEE ~9 IN THE MATTER OF THE · ESTATE OF CHARLOTTE H. CHRISTIE, · DECEASED · IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT D1VISION NO. 2001-00413 ESTATE SETTLEMENT AGREEMENT THIS AGREEMENT, made this ~3,/~/day of May 2003, WITNESSETH' THE CIRCUMSTANCES leading up to the execution of this Agreement ar~as follows: 1. Charlotte H. Christie (the "Decedent"), a married woman, died testate on April 3,2001, and Russell W. Christie duly qualified with the Register of Wills of Cumberland County, Pennsylvania as Executor (the "Executor") of her probate Estate (the "Estate"). 2. The Will provides as follows: ITEM TWO: (A) I give all the tangible personal property that I own at my death, including any household furniture and furnishings, automobiles, books, pictures, jewelry, art objects, hobby equipment and collections, wearing apparel and other articles of household or personal use or adornment, to my beloved spouse, RUSSELL W. CHRISTIE, if he is living on the 30th day after the date of my death, or if my spouse, RUSSELL W. CHRISTIE, is not then living, to such of my children as are living on the 30th day after the date of my death, in shares of substantially equal value, to be divided in such manner as they shall agree, or, if they shall fail to agree upon a division within six months after the date of my death, as my personal representative shall determine. - 1 - ITEM THREE: I give all my residuary estate, which shall not include any property over which I have a power of appointment, to the acting trustee or trustees of that certain trust already created by me known as the CHARLOTTE H. CHRISTIE REVOCABLE LIVING TRUST, dated August 6, 1998, as in effect at my death of which I am currently trustee and my sons, Russell Scott Christie and Craig Allen Christie are currently successor trustees. 3. Russell W. Christie and Russell Scott Christie and Craig Allen Christie, Co- Trustees of the Charlotte H. Christie Revocable Living Trust dated August 6,1998 (the "Benefi- ciaries'') desire the Executor to settle the Estate informally in order to avoid the expense and delay involved with the formal adjudication of a First and Final Account by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania (the "Court"). 4. The Beneficiaries desire to forever settle and compromise any and all claims and rights which they may possess, now or hereafter, in the Estate and to confirm their acceptance of the Informal Account (the "Account") and the Schedule of Distribution (the "Schedule") which are attached hereto as Exhibits "A" and "B", respectively, and incorporated herein by this reference. The Beneficiaries desire that the terms of the Schedule be in full satisfaction of their rights in the Estate. 5. The Beneficiaries wish to release the Executor and to indemnify him against any and all claims that may be asserted against the Estate or the Executor after the date hereof. 6. The Executor is willing to settle the Estate informally in consideration of the indemnifications hereinafter provided by the Beneficiaries. -2- NOW, THEREFORE, in consideration of the foregoing and intending to be legally bound, jointly and severally, the Beneficiaries, for themselves, their heirs, personal representa- tives, successors and assigns: 1. Represent and warrant that they have read and understand this Agreement and confirm that the facts set forth above are true and correct, to the best of their knowledge, information, and belief. 2. Acknowledge receipt of a copy of the Account and a copy of the Schedule. 3. Declare that they have had the opportunity to review the Account and based upon an examination (or on their decision not to make such an examination), they are satisfied that they have sufficient information to make an informed waiver of their right to a formal accounting with the Court, and do hereby waive the filing and auditing of the same. 4. Accept the Account, examined or not, as if the same had been duly filed with and audited, adjudicated, and confirmed absolutely by the Court. 5. Acknowledge that the distributive share or amount received shall be in full satisfaction of their respective entitlements under the Will, and ac- knowledge that they have each received their respective shares. 6. Release, remise, quitclaim and forever discharge the Executor, his heirs, personal representatives, successors and assigns, from and against all claims that they, as residuary legatees and heirs had, now have, or may in the future have, in connection with the Estate. -3- 7. Agree to refund on demand, all or any part of any aforesaid distribution, which has been determined by the Executor, or by the Court, or by any court of competent jurisdiction to have been improperly made. 8. Agree to indemnify and hold harmless the Executor, his heirs, personal representatives, successors and assigns, from and against any and all claims, loss, liability or damage (whether or not related to the negligence of the Executor) that may hereafter be asserted against the Estate or against the Executor. 9. Consent to the Court exercising personal jurisdiction over them in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, and intending to be legally bound, the Beneficiaries have placed their hands and seals on the attached Consents to this Estate Settlement Agreement. -4- CONSENT TO ESTATE SETTLEMENT AGREEMENT I, RUSSELL W. CHRISTIE, hereby consent to and join in the Estate Settlement Agree- ment relating to the Estate of Charlotte H. Christie, deceased, a copy of which Estate Settlement Agreement has been provided to me. RUSSELL W. CHRISTIE COMMONWEALTH OF PENNSYLVANIA · COUNTY OF (~x-Joa..cJ,_a~ · SS. On this, the ~ 3d~d day of ~ 2003, before me, the undersigned officer, personally appeared RUSSELL W. CHRISTIE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacities and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. NOTARIAL ~EAL ..9¥N.T..H.,IA_ J. RULE, ,No.tary P~ ~amp tlin ~oro., L;um~erfand County MY_Comm ssi__on Expires Jan. 24, 2004 -5- CONSENT TO ESTATE SETTLEMENT AGREEMENT We, RUSSELL SCOTT CHRISTIE and CRAIG ALLEN CHRISTIE, Co-Trustees of the Charlotte H. Christie Revocable Living Trust dated August 6, 1998, hereby consent to and join in the Estate Settlement Agreement relating to the Estate of Charlotte H. Christie, deceased, a copy of which Estate Settlement Agreement has been provided to each of us. RUSSELL SCOTT CHRISTIE, Co-Trustee C~IG~~-Trustee COMMONWEALTH OF PENNSYLVANIA · COUNTY OF ~/ · SS. On this, the ~ day of /¢I 4'/ 2003, before me, the undersigned officer, personally appeared RUSSELL SCOTT CHRISTIE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacity and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. -6- ary Public LOUIS LiSFtANDi~' k!otary Public ~Ci~ of Harrisburg, Dau-hin C STATE OF FLORIDA COUNTY OF ..~ ~-q...j~.J On this, the ~ day of .t~f[,.~' 2003, before me, the undersigned officer, personally appeared CRAIG ALLEN CHRISTIE, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same in the capacity and for the purposes therein contained. IN WITNESS WHEREOF, I hereunder set my hand and official seal. Notary Public -7- Exhibit "A" Accounting for the Estate of Charlotte H. Christie, Deceased Receipts of Principal Assets Listed in Inventory (Valued as of Date of Death) 973.158 shs The Growth Fund of Washington 327.797 shs Allied Capital Corporation 12 shs Raytheon Company T/W-Bessie T. Hartwell -- income accrued to date of death Replacement check for 2/07/95 dividend from First Fidelity Bancorporation Capital Blue Cross - refund Total Inventory Receipts Subsequent to Inventory 12/31/01 12/31/02 The Growth Fund of Washington n/k/a Value Opportunities Fund A Shares Capital Gain Distribution Capital Gain Distribution Total Receipts of Principal $24,144.05 6,730.00 359.52 2,574.48 116.00 35.70 2,834.01 3,048.95 $33,959.75 5,882.96 $39,842.71 -1- 12 shs Raytheon Company Inventoried Reverse Stock Split 0.6 shs Raytheon Company Received per reverse stock split Sold Total Principal Conversions Into Cash Principal Conversions Into Cash 359.52 359.52 359.52 348.82 Gain -0- Loss -0- 10.70 $10.70 Disbursements of Principal Administration Expenses 07/01/02 Register of Wills of Cumberland County- filing fees $23.00 Keefer Wood Allen & Rahal, LLP - reimbursement for legal advertising, miscellaneous expenses, etc. 02/07/02 XXXXX Reserve 215.02 500.00 Federal and State Taxes 04/03/02 Pennsylvania Department of Revenue - PA40 income tax $173.26 07/01/02 Pennsylvania Department of Revenue - fiduciary income tax 80.00 Attorneys Fees Keefer Wood Allen & Rahal, LLP - attorney fees 02/07/02 TOTAL EXPENSE DISBURSEMENTS $738.02 253.26 1,843.50 $2,834.78 $2,834.78 -2- Principal Distributions to Beneficiaries NONE Total Principal Distributions to Beneficiaries -0- Principal Capital Changes Allied Capital Corporation (New) 327.797 shs Inventoried First Union Bank Checking Account # 1010041727137 Deposit Deposit Withdrawn Withdrawn Withdrawn Withdrawn The Growth Fund of Washington n/k/a Value Opportunities Fund A Shares 973.158 shs Inventoried 134.824 shs Capital Gain Distribution 1,107.982 shs 193.707 shs Capital Gain Distribution 1,301.689 shs $6,730.00 $ 500.52 2,574.48 $3,075.00 (2,058.52) $1,016.48 (173.26) $ 843.22 (8o.0o) $ 763.22 (23.00) $ 740.22 $24,144.05 2,834.01 $26,978.O6 3,048.95 $30,027.01 Raytheon Company 12 shs Inventoried (12) shs -0- 0.6 shs 0.6 shs (0.6) shs -0- Reverse Stock Split Received per Reverse Stock Split Sold $359.52 -0_..2- $359.52 -0__2- $359.52 (359.52) -0._z- -3- Receipts of Income Dividends and Interest The Growth Fund of Washington n/k/a Value Opportunities Fund A Shares 06/25/01 12/23/02 Allied Capital Corporation (New) 06/29/01 09/28/01 12/28/01 03/28/02 06/18/02 09/27/02 12/27/02 01/09/03 03/28/03 Net Receipts of Income $19.46 66.52 $163.90 170.74 174.67 185.18 195.85 204.46 209.91 11.53 219.43 $85.98 1,535.67 $1,621.65 The Growth Fund of Washington n/k/a Value Opportunities Fund A Shares 0.727 shs Dividend Reinvestment 4.226 shs Dividend Reinvestment 4.953 shs Allied Capital Corporation (New) 6.983 shs Dividend Reinvestment 7.701 shs 14.684 shs 6.918 shs 21.602 shs 6.700 shs 28.302 shs 9.017 shs 37.319 shs 9.727 shs Dividend Reinvestment Dividend Reinvestment Dividend Reinvestment Dividend Reinvestment Dividend Reinvestment Income Investments $19.46 66.52 $85.98 $ 163.90 170.74 $ 334.64 174.67 $ 509.31 185.18 $ 694.49 195.85 $ 890.34 204.46 -4- 47.046 shs 9.624 shs 56.670 shs 0.499 shs 57.169 shs 10.972 shs 68.141 shs Dividend Reinvestment Dividend Reinvestment Dividend Reinvestment $1,094.80 209.91 $1,304.71 11.53 $1,316.24 219.43 $1,535.67 Income Distributions to Beneficiaries NONE Total Income Distributions to Beneficiaries TOTAL ASSETS AVA/LABLE FOR DISTRIBUTION $38,618.88 -5- EXHIBIT "B" SCHEDULE OF DISTRIBUTION To.' Russell Scott Christie and Craig Allen Christie, Co-Trustees of the Charlotte H. Christie Marital Trust dated August 6, 1998 1,306.642 shs The Growth Fund of Washington n/k/a Value Opportunities Fund A Shares 395.938 shs Allied Capital Corporation (New) Cash $30,112.99 8,265.67 240.22 TOTAL ASSETS DISTRIBUTED $38,618.88 /% STATUS REPORT UNDER RULE 6.12 Name of Decedent: Charlotte H. Christie Date of Death' April 3, 2001 No. 2001-00413 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: X Yes __ 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: ao Did the personal representative file a final account with the Court? Yes X No 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? X Yes __ No Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of Orphan's Court and may be attached to this report. Date: Capacity: StephenCL. Grose,~"Esc~uire Keefer Wood Allen & Rahal, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011-4906 717-612-5802 __ Personal Representative x Counsel for Personal Representative