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HomeMy WebLinkAbout04-0497 PETITION FOR PROBATE and GRANT OF LETTERS Estate of Paul E. Kieffer No. ~-(.50c- ~q~ also known as To: Register of Wills for the Social Security No. 203-20-402// Deceased. County of C,,mhorl mhd in the 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 execut or named in the last will of the above decedent, dated Ap,--~ 1 77; 1 OR? ,19 and codicil(s) dated Betty A. K~effer died December 20, 1990 (state relevant circ,mstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 7039 Wertzville Road Mmehmn~e~qburg_. PA (Silver Spr~n~ Townsl,ip) (list street, number and muncipality) Decendent, then years of age, died May 17 ,19. 2004 at 14nlv .qn'lr'[t- ttn.qp-~enl; Em.~' Pmnn.qhn'ro Town.qh'lp ExcePt a~ f-o~l~vs, 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: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 100.000.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 300,000.00 situated as follows: ~i!ver Spring Tc-;:nship ).nd Washington To~-nship~ ~u,.utmmoc~&~.u WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters :"h (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. · 7 ? ~ ~/int Road New' K~n~ston. PA O OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA -I COUNTY OF ~--~.~,',~¢x~.~.~..~ ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best cf 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 affirmed and subscribed ~ /) ~ ,-,~ r~ ~ ~Q~'~~bgister ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Paul E,Kieffer Date of Death: May 17, 2004 Will No. 04-0497 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 X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. ! is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes~ No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. ' ~_ Signature John M. Eakin Name (Please type or print) · ~ Market Square Building, MechanicsburE, PA 17055 Address .... ( 717 ) 766-3172 Tel . No. Capacity: __Personal Representative X Counsel f~,~' personal represent~ (~H:rmf/~3) No. o~t- Oq..- t4q-~ Estate of' ~.~ ~- ~3~.~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW ~X~-'~ ,_ .~-~L~. ~).00~c' )j// , in consideration of the petition on the reverse side hereof,,~s~tisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filed of record as the last will of and Letters \-'--~:c~,~-~c,~ ~ '~ are hereby granted FEES Probate, Letters, Etc .......... Short Certificates( ) .......... $ I ~_. ~ ATTORNEY (Sup. Ct. I.D. No.) $ lO. ~ ADDRESS TOTAL __ $ '--,~ · O O ................................. PHONE ;' REV a, sa WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR (fEE FORTq.~; TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. CERTIFICA~ E 52 00~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH CE~. NO. T 5643568 *~,' 05-19-2004 21-Oq- qn Name of Decedent Paul E. ~effer Sex Male Social Secudty No. 203-20-4024 D~te of Denth 05-17-2004 Date of B~rth 08-12-1928 BiahCaoe ~1 Domsife, PA Place of Death Holy Sp~t Hospital Cmberl~d Crop Hill pennsylvania Race ~ite Occupation Mainten~ce C~enter Armed Forces? (Yes or No) Decedent's Marital Status Widowed Mailing Address 7039 We~ville Road Mechmcsb~g PA Informant L~ P. ~e~er Funeral Director Stephen R. RoSe.el Name and Address of Funeral Establishment Stephen R. RoSe.el F~eral Home 113} ~dge Road, ~gerstom, PA Intorval Part I: Imme0iate Cause Onset an~ Death (a) Acute Renal Faille (~) H~okalemia H~otension ..... Part Il: Ot~r ~i~nil~ant Oon~itions ~alac ~ass ~gew Manner of Death Describe how injury occurred: Natural ~ Homicide ~ ,',3 Accident ~_] Pending Investigation ~ Suicide ~ Could not be Determined RobeA D. Eus~os, M.D. Name and Title of Ce~fier (M.D., D.C., Coroner, M.E.) Address C~ ~ill, ~A This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing/?~~,,q ,9..~A ~k"~ ~.~/~'J/zv~54-498 05-19-2004 ~4 W~t"S~8~''~ ~l~~'~ ~o REGISTER OF WILLS OF Cumberland COUNTY OATH OF SUBSCRIBING WITNESS John M. Eakin ~_ Ar. ma M. codicil (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that ~ ~ ~ ~ - present and saw Paul E. Kieffer the testat or , sign the same and that ~ ' ~ signed as a witness at the request of testat or in h is presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). '~?"tL ~/~'~(~ Sworn to or affirmed and subscribed before me this 27th day of ~ / am May 19. 2004 Marke~ Square Building Mechanicsburg u ~ (Name) 319 S. Market Mechanicsburg REGISTER OF WILLS OF O-__,ox,~x~w,6 COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified accordin~o law, depose{s) and say(s) that codicil testat tv~ of (one of the subscribing witnesses to) the ~ presented herewith and codicil that ,-~X~'~- believes the signature on the will is in the handwriting of to the best of ,~xL,~ knowledge and belief. "~'-./~/~)t.4/ /) )/' /~;: Sworn to or affirmed and subscribed before - r - - ~'~'x--%~(~~~ster3 (Name) (Address) O O , LAST WILL AND TESTAMENT OF PAUL E. KIEFFER I, PAUL E. KIEFFER, of the Township of Silver Spring, Cumberland County and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I direct the payment of all my just debts .and funeral expenses as soon after my decease as the same can conveniently be done. All the rest, residue and remainder of my estate~ real, personal and mixed, of whatsoever kind and wheresoever situate, I give, devise and bequeath to my w±fe, Betty A. Kiel£er. 3. In the event my wife should predecease me or die within thirty (30) days of my death, then I give, devise and bequeath my entire estate, real, personal and mixed, to my son, Larry Po Kieffer. 4~ I nominate, constitute and appoint my wife, Betty A. Kieffer, to be the Executrix of this my Last Will and Testament and shOuld she be unwilling or unable to act as such for any -1- reason, then in such event, I nominate, constitute and appoint my son, Larry P. Kieffer, to be the Executor of this my Last Will and Testament, in her place and stead. IN WITNESS WHEREOF I have hereunto set my hand and seal this~ ~ day of , 1982. Signed sealed published and declared by the above named Paul E. Kief£er, as and for his Last W±ll and Testament, in the presence of us who have subscribed our names here to as witnesses, at the request of said testator, in his presence and in the presence of each other. -2- CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Paul E. Kieffer Date of Death: May 17, 2004 Will No. 21-04-0&97 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on : Name Address None - Larry P. M~mffmr: ~w~o,,~r im eho onlv hair Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None Date: 6/9/04 ~,: Signature t Name John M, Eakin Address Market Square Building Mechanicsburg, PA 17055 Telephone (713 766-3172 Capacity: ~ Personal Representative X Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11 96) PENNSYLVANIA RECEIVED FROM: INNI::RITANCF AND EgTATE TAX OFFICIAL RECEIPT NO. CD 004273 EAKIN J MICHAEL DISTRICT ATTORNEY'S OFFICE CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 $6,000.00 ESTATE INFORMATION: SSN: 203 20 4024 FILE NUMBER: 2104-0497 DECEDENT NAME: KIEFFER PAUL E DATE OF PAYMENT: 08/16/2004 POSTMARK DATE: 08/1 612004 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2004 TOTAL AMOUNT PAID: $6,000.00 REMARKS: CHECK# 1011 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS OOMMONW LTHOF REV'1500 OFFICIAL USE ONLY PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN 2 1 _ 0 4 0 4 9 7 '~HARRISBURG, PA17128-0601 RESIDENT DECEDENT couN coe DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I-- Z Kieffer Paul E. 203 - 20 - 4024 ~J ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST DE FILED IN DUPLICATE WITH THE LU O May 17, 2004 August 12, 1928 REGISTER OF WILLS iii (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIODLE INITIAL) SOCIAL SECURITY NUMSER w [] 1. Onginal Return [] 2, Supplemental Return [] 3. Remainder Return (date of death pdor to 12-13-82) Oa.o;~ ¢ ~[] 4. Limited Estate [] 4a. Future Interest Compromise (da~e ofdsath a~er 12-12~2) [] 5. Federal Es~ata Tax Return Required ~:oo o ~ a~ [] 6. Decedent Died Testate (^~ch copy of Will) [] 7. Decedent Maintained a Living Trust (At'ach copy of Trus0 -- 8. Total Number of Safe Deposit Boxes < [] 9. Litigation Proceeds Received [] 10. Spousal Poverb/Credit (dat. <~ldeath ~).tw~er, lz-31-Dl a,~d 1-195) [] 11, Election to tax under Sec. 9113(A) (A,a~ Sch O) ~u NAME c~ COMPLETE MAILING ADDRESS z John M. Eakin o e. FIRM NAME (IfApplicable) John M. Eakin ~ Market Square Building o TELEPHONE NUMBER Mechanicsburg, PA 17055 o (717) 766-3172 1. Real Estate (Schedule A) (1) 166,000. O0 OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) ~ ~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ~ ~ 4. Mortgages & Notes Receivable (Schedule D) (4) ~ 5. Cash, Bank Deposits & Miscellaneous Personal Proparty (5) 1 1 2,260.70 ;' I  (Schedule E) 6. Jointly Owned Property (Schedule F) {6) .5,697.56 ': :'  [] Separate Billing Requested ' =:~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probata Proparty (7) r,, ii, (Schedu~ G or L) ~ 8. Total Gross Assets (total Unes 1-7) (8) 283,958.26 O 20,214.96 ~.J 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 129.80 11. Total Deductions (total Lines 9 & 10) (11) 20,344.76 12. Net Value of Estate (Line 8 minus Line 11) (12) 263,613.50 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 263,613.50 ~._ rata, or transfers under Sec. 9116(a)(l.2) x .0__ (15) . 16. Amount of Line14 taxable at lineal rata 263,613.50 x .0 4~ (16) 11,862.61 ~ 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 11,862.61 (19) ~×l~0/ OFFICIAL USE ONLY ~?~. COMMONWEALTH OF REV'1500 ~ PENNSYLVANIA ~~,~ DEPARTMENT OF REVENUE DEPT. 28060 INHERITANCE TAX RETURN FILENUMBER 2 1 _ 0 4 0 4 9 7 ~HARRISBURG, PA 17128'0601 RESIDENT DECEDENT COUNTY CODE YEAR NUMaER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I-- Z Kief fer Paul E. 203 - 20 - 4024 I,M DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I,U REGISTER OF WILLS O May 17, 2004 August 12, 1928 LLJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~=J[~] 1, Odginal Return ~ 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [] 5. Federal Estate Tax Return Required ~ ~ ~ [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after ~OO [] 6. Decedent Died Testate (A~ copy of Will) [] 7. Decedent Maintained a Living Trust (A~ch copy oITrust) __ 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) < [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death belween 12-31-91 and m NAME COMPLETE MAILING ADDRESS z John M. Eaktn o John M. Eakin a. FIRM NAME Of Applicable) ~ Market Square Building a: TELEPHONE NUMBER Mechanicsburg, PA 17055 u ~717) 766-3172 1. Real Estate (Schedule A) (1) 166,000. O0 OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) ~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) r'¢ ~ C 4. Mortgages & Notes Receivable (Schedule D) (4) [: ~ 5, Cash, Sank Deposits & Miscellaneous Personal Property (5) 112,260.70 ~"  (Schedule E) : "~ 6. Jointly Owned Property (Schedule F) (6) 5,6 9 7.5 6 '::: ~ <~ [] Separate Billing Requested ~' ' ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) I'-- (Schedule G or L) ~ 283,958.26 .1~ 8. Total Gross Assets (total Lines 1-7) (8) O 20,214.96 LM 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 129.80 11. Total Deductions (total Lines 9 & 10) (11) 20,344.76 12. Net Value of Estate (Line 8 minus Line 11) (12) 263 ~ 613.50 13, Cbedtable and Govemmenfel Bequests/Sec 9113 Trusts for which an elect~on to tax has not been {13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 263,613 · 50 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable the at spousal tax ~ rate, ortransfersunderSec. 9116(a)(1.2) x .0__ (15) ..~ 16. Amount of Line14 taxable at lineal rate 263,613.50 x.0 45 (16) 11,862.61 17. Amount of Line 14 taxable at sibling rate x .12 (17) oOt~ 18. Amount of Line 14 taxable at collateral rate x .15 (18)  19. Tax Due (19) 11,862.61 Decedent's Complete Address: STREET ADDRESS 272 Locust Point Road CTY New Kingstown ISTATE PA I zIP 17072 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 11,862.61 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments 6, OOO. O0 C. Discount SOU. UU Tota~ Credits (A + B + C ) (2) 6,300. O0 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5, If Line 1 + Line 3 is greater than Line 21 enter the difference, This is the TAX DUE. (5) 5,5 62.6 1 A. Enter the interest on the tax due, (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 5,562.61 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the dght to designate who shall use the properly transferred or its income; ............................................ [] [] c~ retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accempanyrng schedules and statements, and to the best of my knowledge and belief, it is true, comect and complete. Declarahon of preparer has any knowledge $~AT~ ~ P A~£$$ For dates of death on or after July 1, 1994 and before January 1, 1995, : value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. {}9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 RS. {}9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blcod or adoption. SCHEDULE A CO~ON~EA~. O~ PENNSVLVAN,A REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E. Kieffer 2104-0497 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which 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. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~' House and lot of ground in Silver Springs Township, $ 145,000.00 see attached appraisal Tract of mountain land in Washington Township Northumberland $ 21,000.00 County, see attached appraisal TOTAL (Also enter on line 1, Recapitulation) S 166,000.00 (If more space is needed, insert additional sheets of same size.) rF,~o. WE~t~vL~eq Paqe #~1 SUMMANY OF SALIENT FEATURES Sale Price $ N/A Date ol Sale N/A Size (Square Feet) 1,452 Price per S~are Foot $ Leca6efl AVERAGE Age 52 YEARS Cor,,~on AVERAGE Total Ro~ms Bedrooms 3 Baths ~ ....... p un-'~lerlter Quantitative Analysis A~pralsal Repo~ ~.. ,~. WERT~L7039 ~ ~A C~rent 0~er ~EF~ER ES~E ..... 0ccuoafli ~ Owner ~ Tenant ~ Vacant BoiRup ~0~75% ~25-75% [ ]Undo25% Deman~supply ~Shodage ~ ]Pnbalance[ ]Oversupply ~) (yfs) l~RCE,applic. A~E E~ ~ Water WELL V~UE~USTMEmS OESCRI.ION ~SCRIP110N ' -~u~s: ~' ~ - ~ ~2~0o ~ ' I $ 3,~0 ~+ ~-~ 8,7~ ?OT~ ~ * _.~ F~ ~Jo, WE~/LT0§§l Pafle~I Underwriter Quantitative Analysis Appraisal Report r.o No, WERTZVLT039 Provide Ihe foflowing information for all Comfominium Projects: RojeofTy~e: [~Prknar/Residence []Seco~HomeofRecrealional ~RoworTow~house [~Garden [~Midrise r~Highrfse [] STATEMENT OF LIMITING CONOITIONS AND APPRAISER'S CERTIFICATION ~ Underwriter Quantitative Analysis Appraisal Report P.. No. WERTZYL703G APPRAISER'S CERTIFICATION: The Appraiser ce~ffies and agrees that: 1. I ~o~ Ibis apprals~ by (1) personally inspecting ~rom the stre~ the subject prope~ and neighborhood and each of the repo~. I fu~er ce~y that I have adequate inlorma~ion abo~ the physical characteristics of the subject prope~y and the comparable sales to deverop 2. I have researched and analyzed the comparable sa~es and ogenng~lislings in the subject ma~ area and have reposed the comparable sa~es in this repo~ that are the best dva~lable fo~ the subject pmpe~y I f~her codify that adequate c~parable marka data exists In the general market ama lo develop a leliable sales comparison analysis for the subject properly. the adverse condEiens on the markelabil~ of the sub,ecl prope~y I have .ct kuowingly w~hheld any significant i~fmmation from the apprais~ In the vicin~ M the subje~ propedy or on any other bas~s pruhibiled by law comp~sagon an~or emplo~enl for pedormmg the ~pp~atsal I did ~ot base the appraisal ~po~ on a requested minimum valuation. · e effective date of the appraisal (unless I have ~he~se md~cated in this roped that the appraisal is a comp~e appraisal, in ~ich case. ~e Depaffure Provision does not ap~y) 10. I ackno~e lhat a~ estimate of a reasonable Pine Icl expusure m the open mmkel is a condfliofl in the dMIn~ion of manet value. iff the Neigh~ section of Ibis repod The marketing peduO concluded Ior Ihe subject properly at the estimaed market value is Date ~ RepoWSigna~re: 7-7~ Date ~t RepoWSignatme: E~imtlon Date of Ce~fication or License: 6/3o/~5 Expiration Date of Codification or License: A~RE~ ~ PR~ER~ APPliED: MEC~I~BURG, PA 170~-1~3 SUBJECT PROPER~ ~ED V~UE ~ SU~E~ PR~R~ $ t45,~o .... , Did not inspect subject properly E~ DA~ ~ ~PRAI~C~N ~28-~ Did inspect e~edor of subject prope~ from s~ ,, Old Inspect Inteflor ~d e~edor of subject prope~ Name: COMPARABLE SALES - ~ Did inspect e~edor of comparable sa(es from ~re~ Company Address: ~RK~ SOUARE BUILDING ISL~ND APPRAISALS 375 EAST DRIVE, SUNBUY, PA 17801 ReNo, KIEFFER-P.AUG APPRAISAL OF LOCATED AT: DORN$1FE, PA, 17823 FOR: ATTORNEY JOHN F. AKIN MARKET SQUARE BLDG, MAIN & MARKET, MECHANICSBURG, PA :. BORROWER: AS OF: August t8, 2004 · ~ BY: WILL~AM $TANKIE~NICZ, ASSISTANT MAUREEN MILLER, RL~01981-L ISLAND APPRAISALS 378 EAST DRIVE, SUNBUy, PA 17801 / 08/18/2004 JOHN I~AKIN ESQUIRE ATTORNEY JOHN EAKIN MARKET SQUARE BLDG. MAIN & MARKET, MECHANICSBURG, PA File Number: K~EFEER-P.AUG DEAR ATTORNY EAKIN: In accordance with your request, I have person]ally inspecled and appraised the real property at: RD. DORNSIFE, PA, 17823 The purpose of this appraisal is 1o estimate the market value of the subject property, as Yacant. The property rights appraised are the fee simple interest in the site. In my opinion, the estimated market value of the property as of August 18, 2004 is: $21,000 Twenty-One Thousand Dollars The attached report contains lhe description, analysis and supportive data for the conclusions, final estimate of Yalue, descriptive photographs, limiting conditions and appropriate certifications. RESPECll:ULLY SUBMITTED, WILLIAM STANKIEWICZ, ASSISTANT MAUREEN MILLER, RL-00198'I-L ISLAND APPRAISAL§ LAND APPRAISAL REPORT F~ No KIEFFER-P.AUG Address R.D. Census Tract 4297-9623 LENDER D~SCR~TIONARY USE Comb/ NORTHUMBERLAN State PA 7JpCode 17823 SaleR.~ $ 367 (ATTACHED) Date PAUL E. KIEFFER ESTATE ~ Refermce SEE ABOVE Modgaga Amount $ RURAL AREA, WITHIN REASONABLE PROXIMITY TO AMENITIES SUCH AS SCHOOLS, SHOPPING, EMPLOYMENT, ETC. Eimen~s SEE ATTACHED LEGAL DESCRIPTION Tago~aphy SLOPING Site Nee 19.025 ACRES C~ner Lol ~NO Size TYPICAL FOR AREA Z~lng C~;;',~ NO LOCAL ZONING Zoning C~nce N/A Shage IRREGULAR HI(3HEST & BEST USE: r~t U~ X Otha~ Use Drainage APPREARS ADEQUATE Gas NONE CL, t~utta' NONE Drk~'ay NONE S~m Sewer NONS Alley NONE FEMA* MsFZone 4219450001 B EASEMENTS, ENCROACHMENTS, SPECIAL ASSESSMENTS, SLIDE AREAS, ETC. THAT WOULD HAVE ANY NEGATIVE AFFECT ON VALUE OR MARKETABILITY. 7 MILES 5 MILES 3 MILES F~tl~ SITE 12000=1 24000~1 33000=1 INSPECTION MLS DRIVEBY MLS DRIVEBY MLS DRIVEBY ~ ~r Rmnd~ CASH : CASH CONY I WATER NONE NONE : ON SI~ WELL NONE I SEPTIC NONE NONE ; PERC TESTED PERC TESTED TOPO SLOPING SLOPING ~ SLOPING ROLLING AFFORDED SALE 1 Com~eeie end Conditions o! Appraiser: UNLESS OTHERWISE IND[CATED HEREIN THERE ARE NO SPECIFIC CONDITIONS TO WHICH Fine~ Recon~atlon: THE SALES COMPARISON APPROACH WAS GIVEN THE MOST WEIGHT IN DETERMINING THE FINAL ESTIMATE Review Aagreiee~ ~&~g~ ~"~,,,~ [~Oid [] D~ Not SCHEDULE E COMMONWEALTH OE PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. 'NHERITANCE TM RETURN PERSONAL PROPERTY RESIDENTDECEDENT ESTATE OF FILE NUMBER Paul E. Kieffer 2104-0497 Include We process ~ i~a~n and ~e da~ ~e process were receiv~ by ~e ~tate. All pm~ ~i~mwned with ~e rlgM of suwivomhip mu~ be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PNC Bank IRA =Accdunt'~# 52472966, See attached 39,034.80 2. PNC Bank Account # 50-7002-3286, See attached 3,407.39 3. 1987 Ford Truck, See attached appraisal 780.00 4. 1998 Pontiac Bonneville SE sedan 4D, See attached 2,010.00 5. 1984 Ronda Aspencade, See attached 2,485.00 6. 1973 Suzuki 185, Trail Bike TS185K, See attached 600.00 7. Patriot News - subscription refund 121.10 8. Retirement chec~ 5/1~ - PNC IRA Account 52472966 - uncashed 350.00 9. Evergreen Investments, Account # 340403, See attached 22,311.00 10. Evergreen Investments, Account # 150107, See attached 30,787.06 11. Miscellaneous furniture, See attached 5,385.00 12. Van Eck Global, Account # 36079, See attached 4,989.35 TOTAL (Also enter on line 5. Recapitulation) $ 112,260.70 (If more space is needed, insert additional sheets of the same size) PNC 1, VESTMENTS Retirement Account Statement Mcmb¢~ N^S~ a.~ S~VC May I - May 31, 2004 Page I of 5 P.O. Box 32760 Louisville, KY 40232 CONTACT INFORMATION Account Number 52472966 Your Financial Consultant (J20V) Office Servicing Your Accuunt ':~ r-Ol" ~? 1CZ I~-- :~ HAROLD BESHAW 4242 CARLISLE PiKE HILLIARD LYONS CUST FOR (717) 730-2289 CAMP HILL, PA 17011 PAUL E KIEFFER IRA Customer Service Desk 7039 WERTZVlLLE RD 1-800-762-6111 MECHANICSBURG PA 17050-1543 Access your account online at www,pncinvestments.com ACCOUNT VALUE Cash Equivalents $39,034.80 Assets held at PNC Investments $0.00 Assets not held at PNC Investments $0.00 I N V E S 'r O R I N F O R M A T I O N Total Account Value as of May 31, 2004 $39,034.80 Investo~ Update Total Account Value as of April 30, 2004 $39,568.03 Many families spend all year planning their next vacation. Total Account Value as of December 31, 2003 $41,041.10 How much time have you spent planning for your financial future? PNC Investments can help you plan for your future and reach your financial goals. Talk to your PNC Investments Financial Consultant today. ASSET MiX Premium Plm Account Statement I'NC I;;,nk ~. PNCBAN< Primary account mlmber: 50-7002-3286 Page 1 of 2 For the period 04/22/2004 to O$/20/2004 Ntlmber of enclosures: 5 M N PAUL E K~EFFER ~For24-hourb~nking, cos~omerse~iceand ~ interest rate in~ormalion, sign-on to 70~9 ~ERTZV~ LLE RD ~ Account Link ~ by Web on pncbank.com HECHANICSBURG PA 17050-15q5 orcall 1-888-PNC-BANK ~Write to: Customer Se~ice PO Box 609 Pittsburgh PA 15230-9738 ~.Visit us at pncbank.com ~IDD terminal: 1-800~$31-1~48 Introducing Identity Theft Reimbursement Insurance A Iiew ,~ccou]u Feature has heen added Io yotlr 1)remium Relationship Bankilig PJan at no addiliollal c.st to yot. ~ otr package n.w I"-rides up to $5,000 in hlen~ity Theft Relmht.'scmenl hlsurat~ce*. If you become a viclim, this insurance will reimburse you For cci htill oul-of-pocket cosls you it~cur 1o regain your iden y, such as legal tees, ]osl wages, long dislance phone calls~ filing fees, IlOlal'y I~es, mid poslaffe. Idet~lil)' IheFl is a ffrowitlg problem and oCCtll'S whet; someone uses yotll' llallle OF I~ersotlal ilfformaliotl Io assume )'our idetuily. Goluac( your local brm~ch lo ge~ a SlUlllllaFy O[ Benefits [O1'111, Of fur more h~formalion call 1-888 I'NG-BANK. Premium Plan Paul E Kieffer Interest Cheokillg Aecmmt Summary Account numbe~: ~0-7002-3286 Account Link ~ number: 0203204024 ~alance Summary Please see ll~e Activity Detail section for additional information. Average monthly Charges 2,720.68 .00 Transaction S.mmary ~ (.) 0 transactions ATM transactions ATM transactions Illterest Summary As of 05/20, a total of ~.80 in i.terest was Annual Percentage Number of days Average coge~ted Interest Earned earned this year. Yield Earned (APYE} In interest period balance for APYE this period o. Ioz 29 2,610.02 .22 FORM953R-0104 BLUE BOOK TRADE-IN VALUE Pennsylvania · June 4, 2004 1987 Ford F250 Long Bed See Loca LsUngsofThsCar Found thai : List Your Car For Sale Online Buy a NeW Car _F_ _re e Le m~ n_ ~c h_e_.c~ Auto Loans from 3,85% APR Engine: V8 5.0 Liter Znsurance Quote Trans: 4 Speed Manual Payment Calculator Drive: 4 Wheel Drive Mileage: 132,000 Equipment Custom Power Steering Air Conditioning AH/FH Stereo Consumer Rated Condition: Fair "Fair" condition means that the vehicle probably has some mechanical or cosmetic defects, but Is still in safe running condition. The paint, body and/or Interior need work to be performed by a professional In order to be sold. The tires need to be replaced. There '~'~ ,~/~i~ may be some repairable rust damage. The value of cars In this category may vary widely. A clean title history s assumed. Even after ~' significant reconditioning this vehicle may not qualify for the Blue ' I~ ~'~t~ J ~'~.~.~_~ Book Suggested Retail value. Trade-In Value ~LJs~c_y~ouF C@r F~o[_Sale_On__ne $780 ~_. Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep In mind that the dealer ~trr must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and Insurance and standing behind the vehicle for any mechanical or safety problems· ~a PrN~te Party Value Get Znvolce & HSRp Qrl New Ca~ ~ ~ ~u~J~,~4'/,~I '-t't.~tc/~_ in~. BS20 Carlisle Pike · Mechamcsburg PA '17050 (717)-766-47S~ · www. mooafferty.~om BLUE BOOK TRADE-IN VALUE Pennsylvania · June 4, 2004 1998 Pontiac Bonneville SE Sedan 4D "i., See Local LisUngs of This Car List 'four Car For Sue On ne Buy a New~ Car F r e_e_L_e _m_o~ _C h~e~c k Auto Loans f~om 3.85% APR Engine: V6 3,8 Liter Insurance Quote Trans: Automatic Payment Calculator Drive: Front Wheel Drive Mileage: 99,000 Equipment Air Conditioning Tilt Wheel Dual Front Air Bags Power Steering Cruise Control ABS (4-Wheel) Power Windows AM/FM Stereo Power Door Locks Cassette Consumer Rated Condition: Fair "Fair" condition means that the vehicle probably has some mechanical or cosmetic defects, but is still in safe running condition. The paint, body and/or Interior need work to be performed by a professional in order to be sold, The tires need to be replaced. There may be some repairable rust damage. The value of cars in this category may vary widely. A clean title h!s~ory is assumed. Even after significant reconditioning this vehicle may not qualify for the Blue Book Suggested Retail value. Trade-In Value L_!st Your Car For Sale Onli.ne $2,010 Trade-in value represents what you might expect to receive from a dealer for this consumer owned vehicle. Keep in mind that the dealer must then absorb the cost of making the vehicle ready for sale, advertising, sales commissions, arranging financing and insurance and standing behind the vehicle for any mechanical or safety problems. Get * Private Party Value 6~20 Gadisle ~iko · Mechanicsburg · ~^ 17050 · (717)-7~0-4755 6427 Carlisle Pike ~* Mechanicsburg, PA 17055 tax (717} 79~-8605 -~ (717) 795-8604 b~[; I~e-r~ v~zu~ /] ~4p~5 ATV ~ SNOg~M~OBI~'E~ WATERCRAFT 07-16-04 08:54a,, "From-E V C INSTITUTIONAL SERVICES 6179102714 T-?06 P 01/O~ F-884 Pn~ Ottice Box ~4oo vergreen Investments" Inly 15, 2004 John M. Eakin Fax: 717691-3281 RE: Crux#: 00142110 High Yield Bond-A #646-~ 811340403 Mid Cap Growth Fund-A #651-741150187 Paul E. Kieffer & Betty A. Kieffer Jt Ten Dear Mr. Eakin: Thank you for your telephone call regm'ding the above account. Below are the valuations you requested: t : Date per Shire 4 Valae ~ ,Account No. NO. Of Sh 651-741150187 ~ May 17,20~ [ 6,751.5481 $4.56 { $30,787.061 Please visit us online at www. evergreeninvestments, com, for more inl~m~ation about Everlgeen Funds. Our website offers mx ~ray of help~l intonation including 2003 tax information, ~ invea~ent education cent~, account h~fo~atiort, fired prices, fund perform~ce ~d general info~ation about Ev~een F~ds. MAY-i-2002 WED 01:56AM ID: PAGE:I Appraiagl i")r Z':,t, nt, c of F~ul Kiefcr, '/(_3'? :,-'.[zville ,ia., :loch. l_eq'.her re::lincr 25.00 r~covd circ.,ut 20.00 WoC~] rc, ck~ p 40.00 air 2on,'ti t, icner 2(; O0 wa ,~k.:,r 35 Od drill i'.t.,;:~;:: 250 O0 i:~l. uc hand tools ~75 O0 s',. Ul.:rigi~t. freezer 65.0U 1~. Up]'ig?,% fz'ceze~' 80.00 Hcredles safe 65.00 Iver Johnsori :nod.50 ;*idewtnder 22 95.00 qb': Sidekick 22 mod 929 100.00 Hossber~ ~OOA '12~;(t :lod B37459 165.00 Hanger 22 I2od 103-13 375.00 g~PR-28-21EI02 SUtl 01:56PH ID: Pi:t~iE: 1 appraisal Rc,"i,~d:~,r~ 760 (larie,,~a~t,'r ~0-C6 US ~evcloer Co. 22 }000 '.]enerator ~0. O0 Fama]] I W' ~c, rn wa%er Far::a~l A 1716 4~0.00 Cub Ca,Ici 4? uowcr ~]~c': 2~0.00 Yard ~laci]i;le riding ~::owcr 200. O0 Push-hog O' 150.00 Tot~tl A?~:'aiz~]: $5385.00 Fe~ for Consolidated Statement VanEck Page 1 of 2 Reporting Period: 4/1/2004 to 6/30/2004 Consolid~mi ~m~to~: Van Eck Global h,,llh,,llh..h hlh. h,,ll ~o. P.O. Box 218407 l~nsas City, MO PA~ E ~E~R & O~CO~SDONOT ~121-8407 BE~ A ~E~R ~ T~ ~I~ABRO~D~ER ~ 4 ONYO~ACCO~ ~nd ~c~ MEC~CSB~G PA 17050 800-826-5~ 800-826-1223 Divers~ng your po~olio ~ asset classes &at are not hi~y co.elated to gene~l financi~ ~ch~es mmke~ can lower overa~ po~olio risk and provide gro~ oppo~ni~cs. Please speak to your Fm~c~ ad.set about your risk tole~nce and an asset ~ocafion plan &at wor~ for you. 800-345-8506 Account Income Summary Total Manet Value 800-544~653 as of 6/30/2004 u~m~ ~ ~ts ~flod Year-W-~ ~nd ~o Dividend $0. ~ $0.00 $ 5,302.25 800-826-1115 Short-t~rm g~Olt~l Oaln $0. ~ $0.00 Lono-tgrm capital Oaln $0. ~ $0.00 W~b ~m ·otal $0. ~ $0.00 ~.~eckcom Portfolio Summary As of 613012004 Beginning Closing % of Share Shares balance balance assets pdce owned Van EcR International Investors Gold-A $6,502.65 $5,302.25 100.0% $9.32 568.911 Total Equity Funde $6,502.65 $5,302.25 100.0% Total Market Value $6,502.65 $5,302.25 100. ~ SCHEDULE F COMMO~W~^LT. OF P~.NSYLV^N,^JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Paul E.Kieffer 2104-0497 Joint tenant(s): NAME ADDRESS RELATIONSHIP TO DECEDENT A. Patricia Adams 140 Auport Drive None Carlisle, PA 17013 Bo Co Jointly-owned property: LETTER ITEM FOR DATE TOTAL VALUE DECD'S DOLLAR VALUE OF NUMBEE JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST TENANT JOINT 1. A 4/2~/03 Certificate of Dep. Ref# 31000237867 PNC Bank Principle $ 7,133.60 Interest $ 12.96 $ 7,146.56 50% $ 3,~.28 A 4/24/03 Certificate of Deposit 31100233783 - PNC Bank $ 4,246.17, .75% interest Principle $ 4,246.17 Interest $ 2.40 $ 4,248.57 50% $ 2,124.29 TOTAL (Also enter on line 6, Recapitulation) S 5,697.56 (If more space is needed insert additional sheets of same size) .EV-t tt r2-991, SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E. Kieffer 2104-0497 Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Rothermel Funeral Home 6,989.46 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Larry F. Kteffer 7,000.00 Social Security Number(s)/EIN Number of Personal Representative(s) StreetAddress 272 Locust Point Road FA 17072 City New Kingstown State Zip Year(s)Oommission Paid: half fn 2004, half in 2005 2. Attorney Fees 4,900. O0 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Letters Testementary 336.00 8. Commonwealth of Pa, Transfer Auto title 3 titles @22.50 $ 67.50 9. Commonwealth of Pa, Transfer Auto Title Pontiac $ 64.00 10. Pa License Broker, Transfer Auto Title $ 48.00 11. Central Penn Appraisal~ Real Estate Appraisal (Item Al) ~ 250.00 12. Reserved for costs of conveying real estate $ 150.00 13. Frank Potteiger, personal property appraisals $ 60.00 14. Island Appriasals, REal Estate Appraisal (Item A2) $ 300.00 15. Reserved for release, notary $ 50.00 TOTAL (Also enter on line 9, Recapitulation) $ 2,0,214.96 more space is needed, insert additional sheets of the same size) -, ~.l~b,~,~.', SCItEDULE I (;O~,tMt,NWEAIIlIOr r~'~lusY[v^lll^DEBTS OF DECEDENT, .rJnrml~ll,:F ,AX .I:,ur.I MORI'GAGE/IAltI/I liPS gl" lENS ES1A1E OF FILE NUMBER ~au~ ~. K~e~e~ Include iiIil~llllJJlllS~(I IIledlcaJ II~Y NUMBER DESCRIPilOII AMOUfIT 1. Ve~oD $ 28.30 2. PPaL 64.80 3. Penn ~aste 36.70 I'O1AL (Also enler on llne 10, Recepilulalion) $ 129 o 80 (11 mole si)ace is needed, insed addilionel sheels of Ihe seine size) REV-1513 EX+ (9-00~ SCHEDULE l COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Paul E. Kieffer 2104-0497 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List l~ustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Larry Kieffer son entire estate 272 Locust Point Road New Kingstown, PA ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF FART 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) LAST WILL AND TESTAMENT OF PAUL E KIEFEEK I, PAUL E. KIEFFER, of the Township of Silver Spring, Cumberland County and State of Pennsylvania, being of sound 'n publish and disposing mind, memory and understandl g, do make, and declare this my Last will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my Just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my estate, real, personal and mixed of whatsoeuer kind and wheresoever situate, I give, devise and bequeath, to my wife, Betty A, Kieffer. 3. In the event my wife should predecease me or die within thirty (30). days of my death, then I give, devise and bequeath my entire estate, real, personal and mixed, to my son, Larry p. Kieffer. 4, I nominate, constitute and appoint my wife, Betty A. Kieffer, to be the Executrix of this my Last Will and Testament and should she be unwilling or unable to act as such for any reason, then in such event, I nominatg constitute and appoint my son, Larry P. Kieffer, to be the Executor of this my Last Will and Testament, in her place and stead. IN WITNESS WHEREOF I have hereunto set my hand and seal · this~ ~ ~ day of '~*~i , 1982. Signed, sealed, published and declared by the above n~ed Paul E. Kieffer, as and for his Last Will and Testament, in the presence of us who have subscribed our names hereto as witnesses, at the request of said testator, in his presence and in the presence of each other, REV-1162 EX(11 96) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004355 EAKIN J MICHAEL DISTRICT ATTORNEY'S OFFICE CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold 101 $5,562.61 ESTATE INFORMATION: SSN: 203-20-4024 FILE NUMBER: 2104- 0497 DECEDENT NAME: KIEFFER PAUL E DATE OF PAYMENT: 09/09/2004 POSTMARK DATE: 09/09/2004 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2004 TOTAL AMOUNT PAID: ~5,562.61 REMARKS: CHECK# 1013 INITIALS: JA SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Inventory of the real and personal estate of Paul E. Kteffer deceased PERSONAL PROPERTY PNC Bank Account # 52472966 $ 39,03~ 80 PNC Bank Account # 50-7002-3286 $ 3,407 39 1987 Ford Truck $ 78£ 00 1998 Pontiac Bonneville SE Sedan 4D $ 2,01C 00 1984 Honda Aspencade $ 2,48~ 00 1973 Suzuki 185, Trail Bike TS185K $ 60C 00 Patriot News - subscription refund $ 121 10 Retirement check 5/17 - PNC IRA Accuont # 52472966 $ 35£ 00 Evergreen Investments Account # 340403 $ 22,311 00 Evergreen Investments Account # 150107 $ 30,787 06 Miscellaneous furniture $ 5,38~ 00 Total $107,271.35 REAL ESTATE House and Lot of groung in Silver Spring Township $145,00£1.00 Tract of mountain land in WAshington Township Northumberland County $ 21,00~1.00 Total $166,00~ ~00 Estate Total $273,271 35 COMMONWEALTH OF PENNSYLVANIA ~L ss: COUNTY OF CUMBERLAND ~ Larry Kieffer being duly sworn according to law, deposes and says that he ~ of the Estate of Paul E. Kieffer late of S~ lv~r Sp~rin~ ~o~-~Ed~LD ., Cumberland County, Pa., deceased and that the within is an inventory made by Larry K~ffer , the said exec,,tor of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedenf's death. ~UO{v'~ and subscribed before me,~ / ~ isfrafor ~. COMMONWEALTH OFPSNNS~VANIA 272 Locust Point Roads New KtnKsto~, PA  ~fial ~al Address M~nni~t-g ~, Oum~ ~ My ~m~ ~j~ JU~ 27, ~7 Dele of Denfh Day ~onfh Year INSTRUCTIONS I. An inventory must be filed wlfhin three months after appointment of personal represenfaflve. 2. A supplement inventory must be filed wlfhln fhlrty days of discovery of additional assets. 3. Addlflonal sheets may be attached as to personalty or realty 4. See Article IV, Fiduciaries Act of 1949. COHMONWEALTH OF PENNSYLVANZA ~. BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TAX ~VISION DEPT. 180~ ' HARRISBU~ 'A I7ZZ8-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX R£V-lS4?EXAFP(01-O$) i- DATE 11-08-200q ESTATE OF KIEFFER PAUL E DATE OF DEATH 05-17-200q FILE NUMBER 210q-Oq97 ..... ~ COUNTY CUMBERLAND JOHN M EAKIN ACN 101 MARKET SQUARE BLDG Amount Remitted MECHANICSBURG ~pA 17055 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THXS LXNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-15~7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAISEMENT; ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KIEFFER PAUL E FZLE NO. 210q-Oq97 ACN 101 DATE 11-08-200q TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATZON CONCERNZNG FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 166z000.00 NOTE: To insure proper 2. Stocks end Bonds (Schedule B) (2) .00 credit to your account, $. Closely Held Stock/Partnership Interest (Schedule C) ($) .00 submit the upper port/on q. Mortgages/Notes Receivable (Schedule D) (q) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($) 112;260.70 tax payment. 6. Jointly Owned Property (Schedule F) (6) 5;697.56 7. Transfers (Schedule G) (7) .00 B. Total Assets (8) 285,958.26 APPROVED DEDUCTIONS AND EXEMPTIONS: 20,21q.96 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 129.80 11. Tote1 Deductlons (11) ~g.~qq.7& 12. Net Value of Tax Return (12) 265,615.50 15. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) .00 lq. Net Value of Estate Sub~ect to Tax (lq) 26~,615.50 NOTE: Z~ an assessment ~as issued previously, lines lq, 15 and/or 16, 17, 18 and 19 ~111 reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rate (15) .00 X O0 = .00 16. Amount of Line lq taxable at Lineal/Class A rate (16) 257,915.9q X Oq5: 11,606.22 17. Amount of Line lq et Sibling rate (17) . O0 X 12 = .00 18. Amount of Line lq taxable at Collateral/Class B rate (18) 5,697.56 X 15 = 85q.65 19. Principal Tax Due (19)= 12, q60.85 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-16-200q CDOOqZ7~ $15.79 6,000.00 09-09-200q CD00~$55 .00 5,561.61 PAYMENT MUST BE MADE BY 02-17-2005~. TOTAL TAX CREDIT I 11,878.q0 BALANCE OF TAX DUEl 582.q5 TNTEREST AND PEN. .00 TOTAL DUE 582. ~5 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS RE{~UIRED. FOR CALCULATION OF ADDITIONAL INTEREST. TF TOTAL DUE TS REFLECTED AS A 'CREDTT" (CR), YOU MAY BE DUE~/~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decadents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawfuI Class B (collatarat) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 91~0). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on tho reverse side. --Make check or money order payable to: REG/STER OF NILES, AGENT REFUND (CR): A refund of a tax credit, which was not requested on tho Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Wills, any of the 22 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers eith special hearing and / or speaking needs: 1-BOO-~7-50ZO (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of race[pt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADmIN- ISTRATIVE CORRECTIONS: Factual mrrors discovmrad on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rmv[aw Unit, Dept. 280601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (2) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the tote1 of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in tho same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day frae the date of death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (6Z) percent par annum calcuIatmd at a daily rate of .00016~. A11 taxes which became delinquent on and after January l, 1981 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for X98Z through ZO0~ ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .O005~D 1988-1991 XXZ .000301 ZOO1 9Z .0001~7 1962 161 .000q58 1991 91 .0001~7 ZOOZ 61 .D0016~ 198~ 111 .000501 1995-199~ 7X .000192 2002 51 .000157 1985 15X .000~56 1995-1998 91 .0002~7 200~ ~Z .000110 1986 102 .00027q 1999 71 .000191 1987 iOZ .00017~ ZOO0 71 .000191 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) *  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Paul E Kieffer 2104-0497 REVIEWED BY ACN Deborah Washington 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES F 1&2 These accounts are taxable outright to the beneficiary before determining residue. ROW Page 1 JOHN M. EAKIN A'I-I'DRNEY AT LAW MECHANICEJBURB, PA. 1'7055 November 10, 2004 Register of Wills Cumberland County Courthouse Carlisle, PA 17013 . ~ .:-' Re: Paul E. Kieffer Estate No. 04-0497 Gentlemen: Enclosed is a check in the amount of $582.45 shown on the attach_ed audit. Very truly yours, John M. Eakin COMMONWEALTH OF PENNSYLVANIA REV 11 62 EX(11-96) OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004706 KIEFFER LARRY P 272 LOCUST POINT ROAD NEW KINGSTOWN, PA 17072 ACN ASSESSMENT AMOUNT CONTROL NUMBER ....... fold .......... 101 $582.45 ESTATE INFORMATION: SSN: 203-20-4024 FILE! NUMBER: 2104-0497 DECEDENT NAME: KIEFFER PAUL E DATE OF PAYMENT: 12/07/2004 POSTMARK DATE: 12/07/2004 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2004 TOTAL AMOUNT PAID: $582.45 REMARKS: CHECK//1018 INITIALS: MW SFAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TARftC::r-;iJi crTj('C ()C INHERITANCE TAX INHERITANCE TAX DIVISION ' J1.; ..' 'I, ,':/L ~,I STATEMENT OF ACCOUNT PO BOX 280601 .," ,I ! "-: HARRISBURG PA 17128-0601 ' *' REV-1U7 E~ AFP 112-041 ZOD5 JI~N 21, AM 8: 21 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-10-2005 KIEFFER 05-17-2004 21 04-0497 CUMBERLAND 101 PAUL E CL"'I:,i( n,: .L" ......-, Oppl ,t, '. ','n ('~(\! If'''''''' "": n'\''''~ ,~) ;U\Ji.}j"", i JOHN M EAKI6U!.' , . " MARKET SQUARE BLDG MECHANICSBURG PA 17055 Amount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this for.. with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~~:r&~~.!5r.~~J..rGl~.6J'.......i...:rA~!~e1r",A5r.~tA.,tA~.b1r.Aec:60~...j(i..................... ESTATE OF KIEFFER PAUL E FILE NO.21 04-0497 ACN 101 DATE 01-10-2005 THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW IS A SU""ARY OF THE PRINCIPAL TAX DUE, APPLICATIDN OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 11-08-2004 PRINCIPAL TAX DUE:, 12,460.85 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-16-2004 CD004273 315.79 6,000.00 09-09-2004 CD004355 .00 5,562.61 12-07-2004 CD004706 .00 582.45 TOTAL TAX CREDIT 12,460.85 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $l~ NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR).. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. ) s-b <+- Commonwealth of Pennsylvania Department of Revenue Bureau oflndividual Taxes PO Box 280601 Harrisburg P A 17128-0601 " )":i i'{~ I~~ ~<! ::.~~ '-'i..... w<n "'''' 0.;;; ..~ (' UL ",'-", ;..;, ... At ,.tj M4iLm ill R[AL,i'~G F'A. H METER'7 MS GLENDA FARNER REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 " , I ~ \) "2;. r-',,) r<} L.'.I._F:5t"I!s :l. 70:\. ::;: 1...111...111......11.,11".11...11.11...,..1111...,.,1111...1 --.~ > ",,'" " Patricia Adams 140 Ailport Dr, Carlisle, P A 17013 I - I ,..;,\lRGp - ~ -- PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 ('J '-C) -,"t '\',P ",\'- ~"~~; ;\ ."~"))I " I: r') /" / Jl-A/' E-143 ex (3-99) Zip Code Attention: TIC 340 111.111.11111.11..1.11111.111111111111.1111111.11111 DEX55 (9.93) '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES Dear Register of Wills: /' . ,., Enclosed you will find: ~heck(s) Ddacuments(s) which were received by the D~p:arment ~:Revenu~in error. These may be processed according to normal procedures. ., .,' i _:) J REMINDER: The POST MARK DATE on envelope attached to any checks enclosed mu:stJ appeOrcln your Official Receipt. : h' I Thank you. Sincerely, John Murphy, Chief Inheritance Tax Division (717) 787-6201 I'.J N f'..) ~._'_. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 * INFORMATION NOTICE AND .TAXPAYER RESPONSE FILE NO. 21 04-0497 ACN 04130956 DATE 08-30-2004 REV-l!lU-UAFPI09.,DDl TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST IX] CERTIF. TO: .-,' ,... .,- ::j' Iii EST. OF PAUL E KIEFFER 22s.s. NO. 203-20-4024 DATE OF DEATH 05-17-2004 COUNTY CUMBERLAND ** PATRICI ADAMS 7039 WERTZVILLE RD MECHANICSBURG PA 17050 REMIT PAYMENT AND FORMS REGISTER DF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this infor.ation is incorrect, please obtain written correction fro~ the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 31700237867 Data 02-23-2004 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 4,144.36 100.00 4,144.36 .15 621.65 To insure proper credit to your account, two (2) copies of this notice .ust accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax payments are .ade within three (3) months of the decedent's date of death, you may deduct a 5X discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) months after the date of death. Tax PART TAXPAYER RESPONSE [!]li!i!i!~I~~.iiii.!i!!_lIiii!!j~~~!!!i!"~!!!!i~~ii!i~~1i!i~Ui~~!~Ij!!i!i~.!iii~n~ll_iii!Rali!iil!1!i!!.~~ii!ii~F~~I!!!iil [CHECK ] ONE BLOCK ONLY A. D The above inforllation and tax due is correct. 1. You .ay choose to rellit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you lIay check box "A" and return this notice to the Register of Wills and an official assess.ent will be issued by the PA Department of Revenue. B. 0 The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. C. 0 The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 0 and/or PART @] below. PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable ~. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due TAX ON JOINT/TRUST ACCOUNTS If you indicate a different tax rate, please state your relationship. to decedent: OF 1 2 3 4 5 6 7 8 x x PART [!J DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I $ I TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. HOME ( WORK ( TELEPHONE ) ) NUMBER DATE TAXPAYER SIGNATURE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicabh interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxabla even though the decedent.s name was added as a .atter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint namas within one year prior to death arB fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accaunts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS PART 1 TAXPAYER RESPONSE 1. BLOCK A - If the information and cOllputation in the notice are correct and deductions are not being claimed, place an "X" in block "An of Part I of the nTaxpayer Response" section. Sign two copies and submit thell with your check for the a_aunt of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assess_ent (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. 8LOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent"s representative, place an nxn in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notIce in for_at ion is incorrect and/or deductions are being clailled, check block "C" and COllplete Parts 2 and 3 according to the instructions below. Sign two copies and submit the_ with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official asseSSMent (Form REV-1548 EX) upon receipt of the return frog the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account originallY was established or titled in the _anner existing at date of death. For a decedent dying after 12/12/82: Accounts which the decedent put in joint na_es within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the nu.ber of accounts held. If a double asterisk (MM) appears before your first na_e in the address portion of this notice, the $3,000 exclusion already has been deducted fro. the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than Jne year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF JOINT OWNERS Exa.ple: A joint asset registered DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BV 2 (SURVIVORS) = .167 X 100 16.7~ (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individualCs) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES )( 100 PERCENT TAXABLE Exa.ple: Joint eccount registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X 100 SOX (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is deter.ined by .ultiplying the account balance (line 2) by the percent taxable (line 3). S. Enter the total of the debts and deductions listed in Part 3. 6. The a.ount taxable (line 6) Is determined by sUbtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the apprepriate tax rate (line 7) as determined belew. _The tax rate 1mposed on the net value of transfers fro. a deceased Ch1ld twenty-one years ef age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is OX. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether er not they have been adopted by ethers, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in com.on with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Date of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3Y. 6Y. 15Y. 15Y. 01/01/95 to 06/30/00 OY. 6Y. 15Y. 15Y. 07/01/00 to present OY. 4.5%- 12Y. 15Y. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deter.ined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish preof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" xII", Preof of payment may be requested by the PA Depart.ent of Ravenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ADAMS PATRICIA 7039 WERTZVlllE RD MECHANICSBURG, PA 17050 nn_n_ fold ESTATE INFORMATION: SSN: 203-20-4024 FILE NUMBER: 2104-0497 DECEDENT NAME: KIEFFER PAUL E DATE OF PAYMENT: 02/22/2005 POSTMARK DATE: 02/08/2005 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2004 NO. CD 004976 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04130956 I $621.65 I I I I I I I I TOTAL AMOUNT PAID: $621.65 REMARKS: CHECK# 01190369 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2.80601 HARRISBURG, PA 17128-06Dl *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 04-0497 04130957 08-30-2004 REV.15lf3EXAFPIIl9-00} ?Z Pi] 2: 22 EST. OF PAUL E KIEFFER 5.5. NO. 203-20-4024 DATE OF DEATH 05-17-2004 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKING o TRUST IX] CERTIF. [,. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PATRICIA ADAMS 7039 WERTZVILLE RD MECHANICSBURG PA 17050 PNC BANK has provided the Depart.ent with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, YOU were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction fro. the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Co~.onwealth of Pennsylvania. Questions may be answered by callina (717) 787-8327. COMPLETE PART 1 BELOW . . Account No. 31100235783 . SEE REVERSE SIDE FOR Date 04-24-2003 Established FILING AND PAYMENT INSTRUCTIONS Account Balance 4,280.22 Percent Taxable X 50 . 000 Allount Subject to Tax 2, 140 . 11 Tax Rate X .15 Potential Tax Due 321 . 02 PART TAXPAYER RESPONSE [!] .i~~.ll!l!.!!!l*,_l!l!l~~~~!l!!!l!l.!.'i-! ii ~~!m!~l!l1I~'!!I!!!.l!'ij~~lj~~i!~iP!m'lm!l~g;!ml~!J~~!':!:':!:i:!:i:_'I'I*,~~~!I!I~I!1'~~~~'I'II!!~~CI!!!!!!!!1 ~~,.~"',.~",.,.,.,.,.,.,.",.,.,.,.,.",.,.",.,.,,,.,.,.'.'.'.'n.""""""""""""""""''''''''''''''''''":':':'''~':''~~'''~ll!ili:~':::''''''''''~':'~''''~'''~'''~'''':'!l'':ii~::+:"~~."'''''''''''':':'''' ',.,."'',.,.:,,.:.!.:.:.:.:.,,,.,.,.,.'.'.'.'.'.'.'.'.'.'''.'.'.'.'.'.'.'''.'.'.'.'.'''.'.'.'.'.'.'.'.'.'.""'.'.'.'.'".''''''''''''''''''''''''''''''''' To insure proper credit to your account, two (Z) copies of this notice ~ust accompany your payment to the Register of Wills. Make check payable to: "Register of WillS, Agent". NOTE: If tax pay.ents are made within three (3) ~onths of the decedent's date of death, you .ay deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. [CHECK ] ONE BLOCK ONLY A. c=J The above information and tax due is correct. 1. You may choose to remit pay.ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. B. c=J The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent"s representative. C. c=J The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 0 and/or PART ~ below. PART ~ TAX RETURN - COMPUTATION OF LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 4. Allount Subject to Tax 4 5. Debts and Deductions 5 6. Allount Taxable 6 7. Tax Rate 7 8. Tax Due 8 TAX ON JOINT/TRUST ACCOUNTS If you indicate a different tax rate} please state your relationship to decedent: x x PART I!J DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax COllputation) I $ Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the best of my knowledge and belief. HOME ( WORK ( TELEPHONE ) ) NUMBER DATE TAXPAYER SIGNATURE GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on infor.ation submitted by the financial institution. Z. Inheritance tax beeo.us delinquent nine months after tha decedent's date of death. 3. A joint account is taxable even though the decadent's name was added as a .atter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife .ore than one year prior to death are not taxable. 6. Accounts hsld by a decedent "in trust far" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 TAXPAYER RESPONSE 1. BLOCK A - If the information and co.putation in the notice are correct and deductions are not being Claimed, place an "X" in block "A" of Part 1 of the "T8xpayer Response" section. SIgn two copies and submit them with your check for the a.ount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an officIal assess~ent (For. REV-I548 EX) upon receipt of the return fro~ the Register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, plBce an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one COpy and return to the pA Department of Revenue, BureBU of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice infor.ation is incorrect and/or deductions are being claimed, check block "C" and complete Parts 2 and 3 according to the instructions below. Sign two copies and sub.it thell with your check for the amount of tax payable to the Register of Wills of the county indicated. The PA Departllent of Revenue will issue an official assess_ent (For~ REV-1548 EX) upon receipt of the return from the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter NOTE: the date the account originallY was established or titled in the manner existing at date of death. For a decedent dying Bfter 12/12/82: Accounts which the decedent put in joint names within one (I) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (MM) appears before your first name in the address portion of this notice, the $3,000 exclusion already has been deducted fro. the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. Tha percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one yeJr prior to the decedent.s death: 1 DIVIDED BY TOTAL NUMBER OF JOINT OWNERS Example: A joint asset registered DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE SURVIVING JOINT OWNERS in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) ; .167 X 100 16.7~ (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Exa~ple: Joint account registered in the name of the decedent and two other persons and est8blished within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X IDD 50~ (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by mUltiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The a.ount taxable (line 6) is deter~ined by SUbtracting the debts and deductions (line 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. MThe tax rate l.posed on the net value of transfers from a deceased child twenty-ane years of age or younger at death to or for the use of a naturel parent, an adoptive parent, or a stepparent of the child is O~. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the nBtural parents and their descendents, whether or not they have been adopted by others, adoptad descendents and their descendants and step-descendants. "siblings" are defined as individuals who have at least one parent in comman with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. Dat. of Death Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 1.5% 07/01/00 to present 0% 4..5%- 12% 15% CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are deter~ined as follows: A. You legally are responsible for pay~ent, or the estate subject to administration by a personal representative is insufficient to pay the deductible ite.s. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being clai.ed .ust be itellized fully in Part 3. If additional space is needed, use plain paper 8 1/Z" x n". Proof of paYllent .ay be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ADAMS PATRICIA 7039 WERTZVlllE RD MECHANICSBURG, PA 17050 u_nn_ fold ESTATE INFORMATION: SSN: 203-20-4024 FILE NUMBER: 2104-0497 DECEDENT NAME: KIEFFER PAUL E DATE OF PAYMENT: 02/22/2005 POSTMARK DATE: 02/08/2005 COUNTY: CUMBERLAND DATE OF DEATH: 05/17/2004 NO. CD 004977 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04130957 I $321.02 I I I I I I I I TOTAL AMOUNT PAID: $321.02 REMARKS: CHECK# 01190368 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS STATUS REPORT UNDER RULE 6.12 Name of Decedent: Paul E. Kieffer Date of Death: 5/17/2004 Will No. 21-04-0497 Admin. No. Pursuant to Rule 6. 12 of the Supreme Court Orphans I 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 X No 2 . If the answer is No, state when the personal representative reasonably believes that the administration will be complete : 3 . If the answer to No. I is Yes, state the following: a. account with the Court? Did the personal representative file a final Yes No X b. The separate Orphans I Court No. (if any) for the personal representative's account is: c . Did the personal representative state an account informally to the parties in interest ? Yes X No d . Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 4/11/2005 Q=L ,~ b\ Signatur ~L ,'::> John M. Eakin Name (Please type or print) Market Square Building Mechanicsbura PA 17055 Address '~ :... ~ ( 717 ) 766- 3172 Tel. No . Capacity : Personal Representative X Counsel for personal representative cPf COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF INDIV~(:~~(S INHERITANCE TAX DIVito.'__, PO BOX 280601 , . HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (03-05) jLr: --6 ,..., ~,~ rJ j <:~: ,; D DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 06-07-2005 KIEFFER 05-17-2004 21 04-0497 CUMBERLAND 203-20-4024 04130957 AIoo...t R_itted PAUL E PATRICI~U:.'- ADAMS 7039 WERTZVILLE RD MECHANICSBURG PA 17050 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HDUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ 1~-;[I'1ri!sr~~.~GJ:-1nI'.................................................................................... NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-07-2005 ESTATE OF KIEFFER PAUL E DATE OF DEATH 05-17-2004 CDUNTY CUMBERLAND FILE NO. 21 04-0497 TAX RETURN WAS: S.S/D.C. NO. 203-20-4024 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 04130957 FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 31100235783 TYPE OF ACCOUNT: () SAVINGS ( ) CHECKING ( ) TRUST (lO TIME CERTIFICATE DATE ESTABLISHED 04-24-2003 Account Balance Parcant Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 4,280.22 0.500 2,140.11 .00 2,140.11 .15 321.02 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER DF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-08-2005 CD004977 .00 321. 02 TOTAL TAX CREDIT 321.02 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU KAY BE DUE A REFUND. S~E REVERSE srDE OF TNYS FORM FOR YNSTR~TTONS_ 1 C\ S" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU DF INDIV~LT...j(j;S INI-ERITAHCE TAX DIYISIONu PO BOX 280601 HARRISBURG PA 171Z8-D601 NDTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLDWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (03-05) ,JU":-6 (;;2:35 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 06-07-2005 KIEFFER 05-17-2004 21 04-0497 CUMBERLAND 203-20-4024 04130956 A_...t R_i tted PAUL E PATRICC3"-AMfliS 7039 WERTZVILLE RD MECHANICSBURG PA 17050 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 ~ 1~-:r.I'1ri!I:~~.~a~"".................................................................................... NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-07-2005 ESTATE OF KIEFFER PAUL E DATE OF DEATH 05-17-2004 CDUNTY CUMBERLAND FILE NO. 21 04-0497 TAX RETURN WAS: S.S/D.C. NO. 203-20-4024 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 04130956 FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 31700237867 TYPE OF ACCOUNT: () SAVINGS ( ) CHECKING ( ) TRUST (lO TIME CERTIFICATE DATE ESTABLISHED 02-23-2004 Account Balance Percent Taxable X Amount Subject to Tax Debts and Daductions Taxable Amount Tax Rate X Tax Due 4,144.36 1. 000 4,144.36 .00 4,144.36 .15 621.65 NDTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PDRTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCDUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-08-2005 CD004976 .00 621.65 TOTAL TAX CREDIT 621.65 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRH FDR INSTRUCTIONS. J <::> c-..,,"-