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Home My WebLink About10-14-09 (3)15056051058 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes H PO BOX 280601 INHERITANCE TAX RETURN Hartisburg, PA 17128-osol RESIDENT DECEDENT 21 09 0108 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 210-26-6286 01 /17/2009 06/28/1934 Decedent's Last Name Suffix Decedent's First Name -vll PIPER MERLE E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI n/a Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Orginal Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limded Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust ~ oC 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:' Name Daytime Telephone Number t~.s {717) 240-450 ~ Firm Name (If Applicable) c~~ ~ p REGISTER OF W1L tt$E ON M&T Bank l9~ ' ~_~ r-ri First line of address ~ ? .F` ~~ ~~ Attn. Jane F. Burke, VP t ; .~. =='s ~ '~ : - t rti '7C Second line of address ~ ~~ tV --t ~ One West High Street o- -- V City or Post Office State ZIP Code DATE FILED Carlisle PA 17013 Correspondent's a-mail address: under penalties of pery'ury, 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, coned and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE PERSON S tSIBLE FOR FILING RETURN DATE - ~p-~-o 9 ADDRESS _ _ ryla-T ~--~ K , ~ 1~ ~5 i ~-cU~l -, CA~(2.~.1 Std , (~~q I ~y 13 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE UsE ORIt31NAL FORM ONLY 15056051058 Side 1 15056051058 ~~ ~;~ f"'f "Y ~--'{y s -.'i i'"~t'1 --,-" -'n _. -r-t :~ } c.v' `_~ -f , 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: MERLE E PIPER . 210-26-6286 RECAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. 608,500.00 2. Stocks and Bonds (Schedule B) .................................... ... 2. 130,411.32 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 0.00 4. Mortgages $ Notes Receivable (Schedule D) .......................... ... 4. 0.00 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... ... 5. 145,230.63 6. Jointly Owned Property (Schedule F) +:;": ' Separate Billing Requested .... ... 6. 4, 551.26 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested..... ... 7. 228,148.65 8. Total Gross Assets (total Lines 1-7) ................................. __ ... 8. 1,116,841.86 9. Funeral Expenses Administrative Costs (Schedule H) .................. ... 9. 76,826.05 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 28,130.44 11. Total Deductions (total Lines 9 $ 10) ................................ ... 11. 104,956.49 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 1,011,885.37 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 1,011,885.37 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES __ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .t) 45 1, 011, 885.37 16. 45, 534.84 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 45,534.84 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 ' 0108 DECEDENTS NAME DECEDENT'S SOCIAL SECURITY NUMBER MERLE E PIPER 210-26-6286 STREETADDRESS 401 Mt. Rock Road - - cirr Newville srarE zlP PA 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 30, 000.00 C. Discount 1,578.95 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty { D + E } (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (q) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 6. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT (1) 45, 534.84 31, 578.95 0.00 13, 955.89 13,955.89 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care1 ...................................................................... ^ 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 "intrust for" or payable upon death bank account or security at his or her death? .............. ^ ^Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ~ ^ IF THE ANSYVER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after Juty 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the suurviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a){1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1,3)]. Asibling isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTATE INHERITANCE TAx RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1' 401 Mt. Rock Road, Newville, PA 17241; Cumberland County Deed Book 18E Page 76 {Appraisal Attached} 184,000.00 2 425 Mt. Rock Road, Newville, PA 17241; Cumberland County Deed Book 200 Page 1137 Owned Tenants in Common with Joseph E. Piper, Jr., Dorothy M. Finkenbinder and William L. Piper--Estate has a 25% undivided interest. (Appraisals attached Dnrersified Appraisal Services $1,360,000 and RSR Realtors LLC $1,400,000-Average $1,380,000) 345,000.00 3 431 Mt. Rock Road, Newville, PA 17241; Cumberland County Deed Book 34U Page 275 Owned Tenants in Common with Joseph E. Piper, Jr., Dorothy M. Finkenbinder and William L. Piper--Estate has a 25% undivided interest (Appraisals attached Divers~ed Appraisal Services $135,000 and RSR Realtors LLC $120,000--Average $127,500) 31,875.00 4 405 Mt. Rock Road, Newville, PA 17241; Cumberland County Deed Book 34U Page 268 Owned Tenants in Common with Joseph E. Piper, Jr., Dorothy M. Finkenbinder and William L. Piper--Estate has a 25°r6 undivided interest (Appraisals attached Diversfied Appraisal Services $131,000 and RSR Realtors LLC $125,000-Average $128,000) 32,000.00 5 Cabin Three Square Hollow Road, Newville, PA 17241; Cumberland County Deed Book 34U Page 272 Owned Tenants in Common with Joseph E. Piper, Jr., Dorothy M. Finkenbinder and William L. Piper--Estate has a 25% undivided interest (Appraisals attached Diversified Appraisal Services $75,000 and RSR Realtors LLC $50,OOQ-Average $62,500} 15,625.00 TOTAL {Also enter on Line 1, Recapitulation.) ~ $ 608,500.00 If mare space is needed, insert additional sheets of the same size. REV-1503 EX+ (6-98) SCNEpULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21-09-0108 All property joirKlyowned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) SCNEDVLE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 Include the proceeds of litigation and the date the proceeds were received by the estate. All properly jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUEAT DATE OF DEATH 1 CUNA Mutual Group, premium refund 1.10 2 F8~M Trust, Checking Acct. 33-07387 5, 813.03 3 F&M Trust, Money market Acct. 71-08788 2,200.70 4 Farmers National Bank/Adams County National Bank, Checking Acct. 220914 20,149.36 5 Cornerstone Federal Credit Union, Acct. 5314 890.63 6 The News-Chronicle Co., subscription refund 19.26 7 The Arthritis Foundation, subscription refund 4 99 8 Erie Insurance Group, premium refund 76.00 9 Popular Mechanics, subscription refund 17.33 10 Central PA Conference The United Methodist Church, Cft.19743 25,000.00 11 Central PA Conference The United Methodist Church, Cft. 29391 10,000.00 12 Redemption VISA Travelers Cheques 210.00 13 Union Fidelity Life Insurance Co., premium refund 7.63 14 Mayo Foundation, subscription refund 19 29 15 AMA Insurance Agency, Inc., premium refund 9 26 16 Adams Electric Co-0p, final co-op payment 34.35 17 Cash 3.49 18 Proceeds sale 2007 Chevrolet Colorado 13,200.00 19 Proceeds sale 1992 Dodge Pick-Up Truck 510.00 20 Proceeds sale 2005 Chevrolet Uplander 11,000.00 21 Proceeds sale Personal Property 17,141.50 22 Massey Harris Pony Tractor, as appraised (appraisal attached) 4, 000.00 23 Massey Harris 333 Tractor, as appraised (appraisal attached) 3,500.00 24 Farm Equipment, 25°k undivided interest of $65,355 Appraised Value owned with Joseph E. Piper, Sr., Dorothy M. Finkenbinder and William L. Piper 16, 338.75 TOTAL (Also enter on line 5, Recapitulation) S (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) ~ SCHEDULE E /+~ p ~/~ BANK DEPOSITS Se MISC. V~"~SH , , COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 Include the proceeds of IRigation and the date the proceeds were received by the estate. All property jointly-owned with ripM of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Balance Forward 130,146.67 25 1988 Chevrolet K2500 4x4 Silverado Pick-Up, 25%undivided interest of $1,000 Appraised Value owned with Joseph E. Piper, Sr., Dorothy M. Finkenbinder and William L. Piper (appraisal attached) 250.00 26 Piper Acres Checking Acct. 178047 Adams County National Bank, 25°r6 undivided interest in balance of $48,291.45 owned with Joseph E. Piper, Sr., Dorothy M. Finkenbinder and William L. Piper 12,072.86 27 Piper Acres Rental Checking Acct. 225169 Adams County National Bank, 25°~ undivided interest in balance of $11,044.39 owned with Joseph E. Piper, Sr., Dorothy M. Finkenbinder and William L. Piper 2,761.10 TOTAL (Also enter on line 5, Recapitulation) S I 145,230.63 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEpt1LE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 N an asset was made joint wikhin one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Galen E. Piper B. Galen E. Piper Gary E. Piper Gerald E. Piper C. ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLXHELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST OATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. 04/08/99 747 ACNB Corp. 8,459.78 50% 4,229.89 2 B 05/25/01 Adams County National Bank CD 39912065 1,285.47 25% 321.37 JOINTLY-OWNED PROPERTY: 967 Ridge Road, Shippensburg, PA 17257 Son 967 Ridge Road, Shippensburg, PA 17257 Son 1125 Lining Court, Charleston, SC 29407-7754 Son 250 Big Spring Road, Newville, PA 17241 Son TOTAL (Also enter on line fi, Recapitulation) I S 4,551.26 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~LE 6 INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 This schedule must be completed and filed H the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. - ITEM NUMBER - -- DESCRIPTION OF PROPERTY INCLUDE THE NAA&OFTHETRANSFEREE,THEIRRELATIDNSHIPTODECEDENTAND THE DATE OF TRANSFER.AT7ACHACOPYOFTHEDEEDFORREALE5TAT6. DATE OF DEATH VALUE OF ASSET °k OFDECD'S INTEREST EXCLUSION iraPPlicne~Ei TAXABLE VALUE ~ IRA 9000123000 Adams County National Bank-Beneficiaries: Galen E. Piper, Gary E. Piper and Gerald E. Piper (Sons) 159,801.21 100 159,801.21 2 Erie Family Life Insurance Flex Premium Deferred Annuity- Beneficiaries: Galen E. Piper, Gary E. Piper and Gerald E. Piper (Sons) 68,347.44 100 68,347.44 TOTAL (Also enter on line 7 Recapitulation) ; I 228,148.65 (H nave space is needed, insert additional sheets of the same size) REV-1511 EX+(12-99) SCNEpuLE M COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 Dsbts oT decedent must be sported on ScMdule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Egger Funeral Home, Inc. 10,006.27 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) M&T Bank, Administrator CTA Social Security Number(s)/EIN Number of Personal Representative(s) 16 0538020 street Address One West High Street city Carlisle ,state PA Zip 17013 Year(s) Commission Paid: 2010 2. Attorney Fees Charles E. Shields, III, Esquire 3. Family l~cemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountants Fees 6. Tax Return Preparer's Fees ~. Cumberland Law Journal, advertising Letters of Administration CTA s The Sentinel, advertising Letters of Administration CTA s R&W Equipment Co., farm equipment appraisal fee t o Diversified Appraisal Services, real estate appraisals > > RSR Appraisers, real estate appraisals ~ 2 Closing 8 Filing Expenses 31,068.32 26, 350.00 601.00 75.00 134.44 241.02 1, 850.00 5, 000.00 1, 500.00 TOTAL (Also enter on line 9, Recapitulation} !~ $ 76, 826.05 (Ii more space is needed, insert additional sheets of the same size) T ' Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES ~t LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21-09-0108 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1~ Cornerstone Federal Credit Union, balance loan 5314-06 9,260.84 2 Checks presented after DOD to Farmers National Bank Checking Acct. 220914: Chk 3182 dtd 12/31/08 Newville Community Ambulance 75.00 Chk 3186 dtd 1/17/09 Zack Piper 300.00 Chk 3187 dtd 1/17/09 PPL 97.70 Chk 3189 dtd 1/17/09 Ed Fuels, Inc. 17.16 Chk 3190 dtd 1/17/09 GM Credit Card 489.35 Chk 3188 dtd 1!17/09 Embarq 38.57 Debit Continental General, payment 253.33 3 The News Chronicle Co., Piper Advertising 31.50 4 Edmil Fuels, Inc. 15.79 5 Mohammad Ismail, M.D., balance due 135.00 6 PPL, service 510.00 7 Embarq, service 30.50 8 Deborah Piper, Tax Collector, County Real Estate Taxes 401 Mt. Rock Road property 355.07 9 SES Insurance, liability property premium 1,175.00 10 Gary J. Mullen, water softner repairs 539.77 11 CTCB, local and city Income Tax 97.10 12 PA Dept. of Revenue, tax due PA 40 94.00 13 U.S. Treasury, tax due Form 1040 1,508.00 14 Howard's Accounting, tax preparation fee 235.00 15 Tri-County Abstract Service 175.00 16 Tyco Electronics, refund pension overpayment 314.58 17 Gary J. Mullen, repairs 179.98 18 Joseph E. Piper, Sr., reimburse for mowing and tractor repairs 500.00 TOTAL (Also enter on Line 10, Recapitulation) ~ If more space is needed, insert additional sheets of the same size RF11--~'1 EX +- ('~-vhj Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES 8t LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E. PIPER 21 09 0108 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1~ Balance Forward 16,428.25 19 Hilton's Lock Service, replace locks 401 Mt. Rock Road, Newville, PA 380.80 20 Terry Lindsey, $780 trash removal and $120 removal of 24 tires 900.00 21 Autospa, detailing Chevrolet Uplander and Chevroet Colorado 400.00 22 Carl E. Ocker, Auctioneer Fee 3,404.00 23 The Sentinel, advertising 401 Mt. Rock Road, Newville, PA property 222.04 24 Ryan Leppo, reimburse for house Sale Sign 58.02 25 Deborah Piper, Tax Collector, Scholl Real Estate Taxes 1,834.20 26 Waste Management of Central PA, roll-off service 628.19 27 K.M. Daugherty, cleaning services 401 Mt. Rock Road, Newville, PA property 480.00 28 Galen E. Piper, reimburse for tractor batteries 299.84 29 Jackson's Landscaping, repair lawn 280.00 30 The News Chronicle Co., advertising 401 Mt. Rock Road, Newville, PA properly 54.00 31 Piper Acres Rental, pro rata share of real estate expenses 2,761.10 TOTAL (Also enter on Line 10, Recapitulation) I # 28,130.44 If more space is needed, insert additional sheets of the same size. j it Pennsylvania SCHEDULE ~ DEPARTMENT Of REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MERLE E PIPER 21-09-0108 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 and transfers under Sec. 9116 (a) (1.2}.} 1. Galen E. Piper, 967 Ridge Road, Shippensburg, PA 17257 Son 1/3 of Residue 2 Gary E. Piper, 1125 Lining Court, Charleston, SC 29407-7754 Son 1/3 of Residue 3 Gerald E. Piper, 250 Big Spring Road, Newville, PA 17241 Son 1/3 of Residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A 5 APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUT10N5 UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ If more space is needed, insert additional sheets of the same size. February 7, 2009 M & T Investment Group Attn: Jane F Burke 1 West High St Carlisle, PA 17013 R.e• Estate of Merle F Piper Social Security # 210-26-6286 Jane, Here is the information you requested concerning date of death values of Merle E Piper accounts at F & M Trust Company. As of January 17, 2009 Checking account #33-07387 balance was $5813.03 and Money Market account #71- 08788 balance was $2200.70. If you have. any questions or require any additional information, please contact. me. Sincerely, Andrea A. Crider Customer Service Representative/Head Teller FEB 11 ZO~~ 717-264-6116- 888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010 ' 'FfNANCfAL SOLUt10NS,.. FROM PEOPLE YOU KNOW r l ~iJ.L~~J1J~11 ~J COL;~~IY NATIONAL BANK February 20, 2009 M & T Investment Group PO Box 220 Carlisle PA 17013 Re: Estate of Merle E. Piper Dear Ms. Burke: The following information is being provided as per your request: Acct. Type Account No. Account Accrued Ownership Date Opened Principal on Interest to D.O.D. D.O.D. C.D. 39912065 $1,274.49 $10.98 Jt. w/ Galen, 5/25/01 Gary & Gerald Piper on 5/25/01 IRA 9000123000 $159,603.48 $197.73 Individual 2/15/07 03 Checking 225169 $11,044.39 $.25 Piper Rentals 6/2/00 Checking 220914 $20,148.82 $.54 Individual 6/24/85 Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional in formation, please contact me at (717)339-5116. Sincerely, Lois A Kime Deposit Services PO Box 3129, GETI'YSBURG, PA 17325 ~ er~oNe 717.334.3161 I rou Fxee 888.334.2262 ~ ww~v acnb.com CORNERSTONE Federal Credit Union P O Box 1181, 5 East Gate Drive, Carlisle, PA 17015 Telephone (717)249-1661 FAX (717) 249-8208 Member founded -Service based www.cornerstonefcu.coop February 11, 2009 Jane F Burke, Vice President M&T Investment Group One West High Street P O Box 220 Carlisle, PA 17013 RE: Estate of Merle E. Piper Jane, As requested in your letter dated February 6, 2009 enclosed is a check payable to the "Estate of Merle E. Piper". Merle's Regular Share Account is now closed. The date of death balance for the Regular Share Account was $890.63, see enclosed statement. If you require any additional•information, please do not hesitate to contact me at 717- 249-1661 ext 240. Sincerely, Donna J. Micke Financial Services Administrator Enclosures MEMBER SAVINGS ACCOUNTS FEDERALLY INSURED TO $100,000 BY THE NATIONAL CREDIT UNION ADMINISTRATION ...._~ CENTRAL PENN aYL~AI~IA CC3NFEREN~~ THE UNiTED'METHODIST CHURGI-°i 30~ PV1UL.C3t_FifZY t7R1~1F_ • i?O. B(~X ~'Q.rs3 • i~1t::.Ct-1RNl(:Sk'si,1t~G. !'>=~ 17t7wa•-ZG53 • 1-trl.:~~f-9C)TJG (71?j 'w~i•~27~ March 5, 2009 Jane F. Burke, Vice President ' ' - - M&TInvestment Group 'PO Box 220 One West High'Street Carlisle, PA 17013 Dear Ms. Burke,.. In response to yourFebruary 5, 2009 inquiry on-the investment account of Mr. Merle E. Piper, the certificates_listed' in the table below representahe funds in his account. The current value is $35,000.00. On May 1, 2009 an interest check will be mailed to Mr: Piper's estate for the, interest his investment has .earned this year. To obtain the funds in Mr. Piper's account, please mail the original certificates to'the address above with correspondence'instructing us to release these funds to the estate. Cert'No: Date ' Amount :..19743 December 10, 2007 - __ $ 25,000.00 29391 : September 5, 2008' $ 10,000:00 . ..Teti! $35,000.00 CC3UNCIL ~3N ~INANGE AND ADMINIaTRATiC7N _. -- - _. - _. _~ --r - -- - - -- 771243-2686 R & W EQUIPMENT CQ. 7~,- ~nc~ • uwr, iwo o~to~ Eaur~uEr~ of au ~~ 'tlii~'ittETi '~{ 1F1Ul1STAU1l. b CbA151'RUCT~QN EOl3lPMFNf s v w r • a u ~• st s r f 2,570 i~tn~r Hwy.: ,~ purr ~ ..,, C~I'r~i@. PA 7 701b j ESTATE OF MERLE E. PIPER 80. Massey Harris Pony frt & rear wheel weights + loader 4 000.00 81. Massey Harris 333 rear weights .x,500.00 '• . ~~ ~~ ?17f243.28$6 R & W EQUIPMENT C~. ~- fay • u-wN Nvo E c>F ~t.t. rrr~ ~ Ht~'.~''~LER ~~ NDUSTAW. 3 COWSFFiUCTION EflIHPME[VT r a w s n v~- Mr s w r 2510 Rltner Hwy ~,,,a„ri~~ Catfi~a, PA 17015 The value of the following equipment was assessed by using current book value and average auction pricing at recent auctions. These are estimated values and as such may have marginal increases or decreases depending on market fluctuations and anomalies. X 1,,,~ ~' Thomas M. Wivell President - R & W Equipment Company . ~ • 717/243-2686 ~ ~ w Eou~P~~~rr ca. ~~ FAi~A • LAWN MID t3AiiDEN E~]lJIP1~IENT QF ALL TYPES ~ ~~~L~R INOUS'fRIAL b COP~iTFlIJG"T10Ni EAUIPMBVT r v w r i a v~~ r ~ w ~, 2510 Ratner Hwy: .e.~„r„ ~ „N Carlisle, PA 17015 PIPER ACRES 4/16/2009 1. IH 720 4 BTM SEMI MTD PLOW 2. 8 FT DRAG HARROW 3. WGN ROCK 4. J.D. KBA 9' TRAILER DISC 5. 2 DLJNHAM CULTI PACKERS 6. OLIVER 8' DISC 7. J.D. C 10 3 POINT HARROW 8. SIMPLICITY 17 GTH (696 HRS) 9. ALLIS CHALMERS B W/ 60' MOWER 10. SIMPLICITY BROADMAN 16 HP HYDRO 11. WHITE 543 PARTS UNIT 12. 2 BTM 3 POINT PLOW 13. PULL TYPE WEEDER 14. 12 FT DRAG HARROW 15. MF 235 LDR AND BKTS 16. 3 WOODEN HAY WAGONS 17. 1 WOODEN HAY WAGON 18. HORSE DRAWN HARROW AND DOUBLE TREE 52 TOOTH 19. WGN GEAR FOR HARROW 20. 8 FT DUNHAM 21. N.I. 327 NARROW ROW CORN PICKER 22. N.I. SINGLE AXLE SPREADER 23. 3 POINT POTATO CULT 24. 3 PT REAR BLADE 25. 3 PT PITTSBURG WEEDER 26. 3 PT WHEEL RAKE AND FARM HAND 27. 2 SAUDER HYD LOADERS 25.00 EA $1500.00 50.00 25.00 200.00 50.00 25.00 150.00 400.00 750.00 450.00 60.00 150.00 . 45.00 50.00 800.00 700.00 500.00 175.00 25.00 75.00 3250.00 450.00 45.00 175.00 50.00 100.00 50.00 28. 1 SAUDER FRONT BLADE 25.00 29. BRILLION 18 FT S TINE HARROW 2200.00 30. FARMHAND 14 FT CULTIl'ACKER $1400.00 31. J.D. 8200 DRILL 18 DISC 2400.00 32. KILL BROS 350 BIN WAGON ON 8 TON W/ HYD AUGER 2500.00 33.2 ROW J.D. PLANTER 350.00 34. 3 PT MASSEY FURG. RAKE 450.00 35.2 WHEEL TRAILER W/ 2' BALL 800.00 36. N.H. 276 BALER W/ 58 THROWER & 55 PU 2800.00 37. 3 PT PITTSBURG CULT 75.00 38. KILL BROS 350 BIN WAGON ON 8 TON /AUGER 1800.00 39. 3 PT BLY SPREADER 1250 750.00 40. 3 PT BUCK SAW 100.00 41. 3 PT N.H. MOWER 7 FT 1100.00 42. 2 BTM PLOW W/ COLETERS 500.00 43. 3 PT POST HOLE DIGGER 100.00 44. WOODS L59 MOWER 250.00 45. J.D. 16 BOOT W/GRASS SEEDER FBA 700.00 46. DEMCO 3PT SPRAYER RM 1989 S/N 89033 750.00 47. WOODS ROTARY MOWER 6FT 400.00 48. YORK MODEL 55 6FT H.D. BLADE 400.00 49. SHOP TOOLS, DRILL, COMP,JACK,BATT CHRGR 500.00 50. ATHENS 131 DISC 1000.00 51. SOUDER LOADER ON 65 MF 40.00 52. WHITE 543 4 ROW NARROW PLANTER 400.00 53. M.F. 285 2WD 18.4X34 RBR 3536 HRS MULTI POWER 8,000.00 54. M.F. 65 MULTI POWER SGW 688519 2700.00 55. M.F. 180 NF MULTI POWER CDW-644003117 5233-7 6,000.00 56. M.F. 2675 20.8X38 3010 HRS 24 SPEED 9 R-OOT448 10,000.00 57. 10 SHANK BUSH HOG CHISEL PLOW W/ GAUGE WHEELS 850.00 58. ATHENS 9'6" 131 DISC 400.00 59. BRILLION MANUAL FOLD 5 TINE 750.00 60. ZIlVIl~~RMAN 32 FT ELEVATOR 1800.00 61.2 12FT GATES 100.00 62.1 8' GATE 40.00 63.1 10' GATE 50.00 64. K M-S.SAS JACKSON WHEELBARROWS 55.00 65. 1 K-8 JACKSON WHEELBARROW 65.00 66. GIRTON FEED CART 45.00 67. PLATFORM SCALES 100.00 ,. 68. ALUMINUM EXTENTION LADDER 65.00: _ __ 69. GAS GRILL 10.00 70. 4" VISE $ 50.00 71. GRINDER 225.00 72.2 MILK CANS 30 EACH 60.00 73. BUTCHER KETTLES 280 EACH 1120.00 74. TUBES 150.00 75. KNIVES 150.00 76. GRINDERS 125.00 77. STUFFER 180.00 78. TABLE 65.00 79. 3 BENCHES 2 PORTABLE 1 PERM. 35 EACH 110.00 $ 65,355.00 ~ ~ ~ Chevrolet Pontiac & Cadillac 730 East King Street 5hippensburg, PA 17257 (717)532-2121 Fax (71'n 532-3658 Piper Acres Partnership William L.-Piper -Partner 350 Barnstable Rd. Carlisle, PA 17015 ' Dear Mr. Piper, www.hhchev.com We inspected your 1988 Chevrolet K2500 4x4 Regulaz Cab Long Box Silverado Pickup, VIN 2GCFK24H2J1193516, with 76,875 miles, S.OLiter V8, automatic transmission, air and cruise control. It has certain attributes affecting the value including: Radio not working Air conditioning not working Engine has a miss Driver seat is badly worn . __ _ . - __ Headliner is falling down Tailgate latch does not work correctly Rust on both cab corners _ Rust azo'und the rear wheel well azeas Paint is delaminating in several areas Based on the condition of the vehicle, it has a fair mazket value of $1,000.00 in the "as is" condition. We are of the opinion that a "private party" market value for this vehicle in the present condition would be $1,800.00. We will be happy to assist the Partnership in disposing of the vehicle by purchasing it outright or by accepting it as a trade-in on a new or newer vehicle at the $1,000.00 value stated above. We appreciate the opportunity to have reviewed your vehicle and will look forward to assisting you further in the future. If you have any questions or need additional information you may call me at any time at 717-532-2121 x142, Sincerely yours, W. Mickey Nye Dealer ADAMS COUNTY NATIONAL BANK & " Ft1RME][ZS NATIONAL BANK OF NEWVILLE A Divirivn ofRdamt County National Bank Beginning Balance Statement Date: 01/31/09 Account #: 178047 """'"'"""AUTO'"ALL FOR AADC 170 4773 0.9860 AB 0.351 25 2 97 I.,,1 16,, I 11,,,,,,16 h h I.1,,,.I I.I„d I, J„I I,,, I J,1„h I PIPER ACRES 2465 RITNER HWY CARLISLE PA 17015-9378 801 Page 1 ~~~~~~ ~~~~.. ~ ~ 2~~9 BY: -------------------. IT'S OUR BUSINESS TO SUPPORT THE FINANCIAL NEEDS OF YOURS. Your business is important to you. we understand. choose us as your partner to finance your business initiatives. our wide range of loans and lines of credit offer flexibility. Choose fixed or variable rates, and terms of 30 days to 25 years. Contact us toll free 1.888.334.ACNB (2262). BUSINESS CHECKING CHECKING STATEMENT Account # 178047 Account Summary Previous Statement Balance 12/31/08 + Deposits and Other Credits 1 -Checks Paid or Other Debits 6 - Service Charges + Interest Paid Ending Balance Days in Statement Period 31 Activity Ending Balance 628.53 1,445.31- .00- .00 S48,919.98 Account Detail Date Activity Description Deposits/Credits Checks/Debits Balance BEGINNING BALANCE 01-07 CHECK # 1592 49, 736.76 01-14 CHECK # 1594 181.61 49, 555.15 01-14 CHECK # 1597 607.60 48,947.55 01-15 SUBURBAN PROPANE CHECK PYMT 171.37 48, 776.18 SERIAL NUMBER: 1593 423.38 48, 352.80 2028 01-15 EMBARQ BILL PYMT SERIAL NUMBER: 1596 25.31 48, 327.49 """'""*5436 01-16 CHECK # 1595 - --____~-_ _~_~__-_-__._ _ _- --_.___ _ 36 ~ - 48,291.45 1-31 NDING BALANCE _._ _. _-,._ -_ 628.5 3 __ ._._._.._ __ -__ 48, 919.98 48,919.98 549,736.76 P(1 Rnv '31 7(] (:rrr~~cor rn.- DA 1 7'37C ~ nrrnwrr 77 7 '1'3d 'l l fl ~ r.... ,-.~..r 7 pQp ZZR_ A /`ATE /'~'1G7\ _..._..~... ,...1......-. J. P. Wolfe Insurance, Inc. 96 S. High St. Newville, PA 17241 (717)776-5213 February 9, 2009 M&T Investment Group Private Client Services P O BOX 220 One West High St. Carlisle, PA 17013 Attn: Jane F. Burke Re: Merle E. Piper Erie Flex Premium Deferred Annuity # 537390 ___ _---_ -- Dear Ms. Burke, _ _ - We received your correspondence regarding Merle E. Piper and the annuity that he had with our agency. The date of death value for this account was $68,347.44. The beneficiaries of this account were his three sons: Galen E. Piper, Gary E. Piper, and Gerald E. Piper. They stopped by the office on January 23 , 2008, and completed all necessary claim paperwork to surrender the annuity. I'm returning the original Short Certificate for your files. If you have any further questions, please feel free"to call. Thank you, ~~ ~ ~ hn P Wolfe II, CIC P Wolfe Insurance, Inc. EEB 1 ~ ~'~~9