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Home My WebLink About02-25-101505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue county code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 60X.280601 2 1 0 9 12 15 Harrisburg, PA 17128-0601 - RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 11 30 2009 04 02 1929 Decedent's Last Name Suffix Decedent's First Name MI HESS LESTER J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ^ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required /riata of riwafh altar 12-12-821 X g, Decedent Died Testate ~. Decedent Maintained a Living Trust ~ 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 TO: Name Daytime Telephone Number JAMES D. BOGAR 717 737 8761 Firm Name (If Applicable) BOGAR & HIPP LAW OFFICES First line of address ONE WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 Correspondent's a-mail address: J b o g a r@ b o g a r l a w. c o m Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. S ATURE O PERSON RESPON LE FO FILING RETURN DATE ~. Barbara A. Hanna O~" a~ " 1 ~ ADDRESS 1335,1,ambs Gap Road, Mechanicsburg, PA 17050 SIG TU OF PREPA R OTHER THAN REPRESENTATIVE DATE ~~~~ James D. Bogar ~L Zc~-~ ~~ One West Main S~Feet, Shiremanstown, PA 17011 ._, REGISTE~WILLS U~ ONLY ~~ --~ ~ z, /-'~r't " ~ ~ W ~ w'.1 ~ ,.a h.. ~~-... T-~ .. r ~ r.. ~ - n ( ~..y ` ,-~ ~i4TE FILED ~ {_I ~~ .; ;~ ~ ~ .~z ~v Side 1 L 15U56~7120 150560712U J PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. Signature #2 Name Address 1 Add ress2 City, State, Zip Date Steven M. Hess 1345 Lambs Gap Road Mechanicsburg, PA 17050 ~~: ~~ y /G J 1505607220 REV-1500 EX Decedent's Name: Lester J. Hess RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 1 , 3 0 6 . 7 6 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 4 4 2, 1 5 0. 5 7 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 4 4 3, 4 5 7 3 3 9. P ( ) ........................................ Funeral Ex enses 8~ Administrative Costs Schedule H g, 1 4 , 5 0 3.11 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11, 1 4 , 5 0 3.11 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 4 2 8 , 9 5 4 . 2 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 4 2 8 , 9 5 4 . 2 2 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 .00 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 4 2 8, 9 5 4. 2 2 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. Tax Due .................................................. ................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 19,302.94 0.00 0.00 19,302.94 Side 2 1505607220 15056D7220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21- 0 9-1215 DECEDENT'S NAME Lester J. Hess STREET ADDRESS 1335 Lambs Gap Road CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty 965.15 Total Credits (A + B + C) (1) 19,302.94 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (2) 965.15 (3) (4) (5) 18,337.79 (5A) (56) 18,337.79 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 :.................................................................................. ^ ^x b. retain the right to designate who shall use the property transferred or its income ::::::::::::::::::::::::::::::::::::: ^ x^ c. retain a reversionary interest; or ........................................................................ ^ ^ d. receive the promise for life of either payments, benefits or care? .............................................................. ^ x^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^x ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 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. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 surviving 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 Include the proceeds of litigation and the date the proceeds were received bythe estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (8-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 This schedule must be completed and filed 'rf 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 NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 ING Annuity Policy No. 0007664-SV -The 23,755.59 23,755.59 Decedent's children were the beneficiaries of this policy. 2 Minnesota Life Annuity No. 1349442 -The 11,269.12 11,269.12 Decedent's children were the beneficiaries of this annuity. 3 Minnesota Life Annuity No. 1350371 -The 29,387.67 29,387.67 Decedent's children were the beneficiaries of this annuity. 4 Minnesota Life Annuity No. A024224 -The 56,596.73 56,596.73 Decedent's children were the beneficiaries of this annuity. 5 Members 1st Federal Credit Union -Savings 11,180.16 11,180.16 Account No. 350448-00; principal balance as of date of death - $11,179.52; accrued interest $0.64. This property was made joint with daughter, Barbara A. Hanna on February 27, 2009. Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 7, Recapitulation) 442,150.57 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA 1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 6 Members 1st Federal Credit Union -Checking 5,823.70 3,000.00 2,823.70 Account No. 350448-11; principal balance as of date of death - $5,823.21; accrued interest $0.49. This property was made joint with daughter, Barbara A. Hanna on February 27, 2009. *(AN EXCLUSION IN THE AMOUNT OF $3,000.00 IS CLAIMED IN ACCORDANCE WITH THE PROVISIONS OF THE INHERITANCE AND ESTATE TAX ACT, BEING 72 P.S. SECTION 9108(c) AND 72 P.S. SECTION 9107 (c)(3)) 7 Real Estate -All that certain piece or parcel of 307,137.60 307,137.60 land being known and numbered as 1335 Lambs Gap Road, Mechanicsburg, Pennsylvania. The property was acquired by Lester J. Hess and Beverly A. Hess, his wife, by deed dated May 16, 1960 and recorded July 1, 1960 in the Cumberland County Recorder of Deed office in Deed Book X, Vol. 19, Page 391. The said Beverly A. Hess died January 24, 2009, whereupon full and complete title became vested solely in Lester J. Hess, the Decedent herein. By deed dated February 20, 2009 and recorded February 27, 2009 at Instrument No. 200905494, Lester J. Hess transferred ownership of this property to Lester J. Hess and Barbara A. Hanna, as joint tenants with the right of survivorship. A copy of said deed is attached hereto and incorporated herein. The value of this property is calculated as follows: County Assessed Value $243,760.00 x Common Level Ratio 1.26 =Total Assessed Value $307,137.60. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) ING ' January 21, 2010 James D Bogar One West Main Street Shiremanstown, PA 17011 Policy Number: 0007664-5 V Policy Owner: Lester Hess Re: Date of Death Value Dear Mr. Bogar: Thank you for your inquiry regarding the date of death value on the above listed contract. The dollar amount listed is the account value as of the listed date of death. Mr. Bogar held no other annuities with 1NG. Lester Hess Date of Death: 11/30/2009 Policy Number: Date of Death Value 0007664-SV $23,7.55.59 If you have questions or would like additional information, please call our Customer Contact Center, toll free at (800) 366-0066, Monday through Thursday, 8:30 am to 6:30 pm and Friday 8:30 am to 5:30 pm Eastern Time. Sincerely, Policy Owner Services lp Annuities are issued by ING USA Annuity and Life Insurance Company and distributed by Directed Services, LLC, member NASD. Both companies are members of the ING family of companies. 909 Locust Street Des Moines, IA 50309-2899 1:'~'G I?,S~ Anrnriti~ and Li%e Insurance Conr~~ant~ Minnesota Life Insurance Company A Securian Company 400 Robert Street North St. Paul, MN 55101-2098 www.minnesotalife.com 651.665.3500 January 26, 2010 BARBARA HANNA STEVEN HESS 1335 LAMBS GAP RD MECHANICSBURG PA 1705Q RE: Annuity Contracts #1349442, 1350371 & A024224 Lester Hess-deceased Dear Ms. Hanna and Mr. Hess, IHtNNES®TALIEE I am writing in response to a letter Minnesota Life received on January 15, 2010 from James D. Bogar, Attorney at Law. In that letter he was requesting specific information regarding the above-mentioned contract and it included a release signed by both of you to provide Mr. Bogar information. Due to Minnesota Life's interpretation of the Gramm Leach Bliley Privacy Act, we are unable to release information to Mr. Bogar as he is a non-affiliated third party. I have provided the information that Mr. Bogar had requested below. If you choose to share this information with them, that. is your decision and responsibility. Mr. Lester Hess was the sole conk act owner ofNon-Qualified Annuity #A024224. Account was established on May 12, 2008. Date of Death Value was $56,596.73. This value was all principal. Value as of January 22, 2010 was $55,454.29. Mr. Lester Hess was the beneficiary of the Individual Retirement Annuity # 1349442 who elected to continue monthly variable income. Account was established on October 22, 2004 by Beverly Hess. Date of Death Value was $11,269.12. Commuted Cash Value as of January 22, 201.0 was $10,649.89 Mr. Lester Hess was the owner and annuitant of Individual Retirement Annuity # 1350371 where annuity payments provided him a monthly variable income. Account was established on November 23, 2004. Date of Death Value was$29,387.67. Commuted Cash Value as of January 22, 2010 was $26,088.83. If you have any questions regarding the above information, please feel free to contact us at 1-800-362-314 i . Sincerely, ~~ Peggy Wol Annuity Services CC: 1281-800 MEMBERS 1St FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established 350448-0'0' 02/27/2009 $11,179.52 $.64 $11,180.16 Barbara Hanna 02/27/2009 350448-11 02/27/2009 $5,823.21 $.49 $5, 823.70 Barbara Hanna 02/27/2009 BERS 1sT FEDE L CR UNION 4 Danielle A. Kline Lending Insurance Support Specialist January 12, 2010 Estate of: LESTER J. HESS Date of Death: 11/30/2009 Social Security Number: 168-24-3197 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org 7~j". Tax Parcel No. 10-16-1064-005 THIS DEED, MADE THE ~.,~5~- day of LGt~ in the year two thousand nine (2009) BETWEEN LESTER J . HESS, single person, of Mechanicsburg, Cumberland County, Pennsylvania, Grantor, and LESTER J. HESS and BARBARA A. HANNA, as joint tenants with the right of survivorship, of Mechanicsburg, Cumberland County, Pennsylvania, Grantees: WITNESSETH, that in consideration of One and No/ 100 Dollar ($1.00), in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantees, their heirs and assigns: ALL THAT CERTAIN piece or parcel of land situate in Hampden Township, Cumberland County, Pennsylvania, being bounded and described as follows, to wit: BEGINNING at a point on the boundary line between Lot Nos. 1 and 2 on the hereinafter mentioned subdivision plan, said point being on the western right-of-way line of Lambs Gap Road (S.R. 1011); thence continuing along the western right-of-way line of Lambs Gap Road, South 04 degrees 10 minutes 04 seconds East a distance o f f our hundred f ive and ninety-four one-hundredths ( 4 0 5. 9 4 ' ) feet to a point on the western right-of-way line of Lambs Gap Road; thence North 83 degrees 46 minutes 00 seconds West a distance of four hundred ninety-one and seventy-two one- hundredths (491.72 ' ) feet to a concrete monument; t~ience North 07 degrees 00 minutes 00 seconds West a distance of two hundred fifty-five and eighty-eight one-hundredths feet (255.88') feet to a concrete monument located on the boundary line between Lot Nos. 1 and 2 on the hereinafter mentioned Plan of lots; thence along said dividing line, North 78 degrees 45 minutes 25 seconds East a distance of five hundred and nine one-hundredths (500.09') feet to a point on the western right-of-way line of: Lambs Gap Road, the place of BEGINNING . BEING Lot No. 2, on the Preliminary/Final Minor Subdivision Plan of 1335 Lambs Gap Road for Lester and Beverly Hess, said Plan being recorded January 7, 2004 in the Cumberland County Recorder of Deeds Office in Plan Book 88, Page 60. HAVING ERECTED THEREON a dwelling house and garage, same being known and numbered as 1335 Lambs Gap Road, Mechanicsburg, Pennsylvania. BEING PART OF THE SAME PREMISES which B. B. M. Inc., a Pennsylvania Corporation, of Mechanicsburg, Cumberland County, Pennsylvania, by deed dated May 19, 1960 and recorded July 1, 1960 in the Cumberland County Recorder of Deeds Office in Deed Book X, Volume 19, Page 391, granted and conveyed unto Lester J. Hess and Beverly A. Hess, his wife. The said Beverly A. Hess died January 24, 2009 whereupon full and complete title to the within described real estate became vested solely in Lester J. Hess, the Grantor herein. UNDER AND SUBJECT, NEVERTHELESS, to all those conditions and restrictions appearing in a deed recorded in the Cumberland County Recorder of Deeds Office in Deed Book X, Volume 19, Page 391. THIS IS A CONVEYANCE FROM PARENT TO PARENT AND CHILD, BARBARA A. HANNA BEING THE DAUGHTER OF LESTER J. HESS, AND IS, THEREFORE, EXEMPT FROM THE PAYMENT OF REALTY TRANSFER TALC. AND the said Grantor hereby covenants and agrees that he will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said Grantor has hereunto set his hand and seal the day and year first above written. Signed, Sealed and Delivered in the Presence of r t (SEAL) " LESTER f ~ H SS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. On this , the ~~'~ day o f ~~~' U Q ~' ~ 2 0 0 9 , before me _ the undersigned officer, personally appeared LESTER J. HESS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. seal. IN WITNESS WHEREOF, I hereunto set my hand and official ~,;y`G l.l,~. +~6 , •. Y j' , ~ ' !• .~..6 yr+ <1,If,"i ~.~y O ~~. Y ,~ ~t'l a ` ~. ~5 ~ :l ~ '': yJ ~f p 11.2+ +ry' ~.. . ;~rfr.,. „SS4~ %~~'~"rtai4~9u2~,g, ~'`~'~' (SEAL ) Notary Public My Commission Expires: COMMONWEAtTN OF PENNSYLVANIA NOTARIAL SEAL BETH 8. LENGEL, N flTARY PUBIC SHtREMANSTOWN BORO.,CUMBERIAN000UhTY MY COMMISSION EXPIRES DEC.12, 2011 I do hereby certify that the precise residence and complete post office address of the within named grantees is: 1335 Lambs Gap Road, Mechanicsburg, Pennsylvania 17050. L~~L~ta~-~. ~ ~ 2 0 0 9 ~ _ Ate orney f rantees (N. T . S . ) ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 200905494 Recorded On 2/27/2009 At 9:27:31 AM * Instrument Type -DEED Invoice Number - 38041 User ID - RAK * Grantor -HESS, LESTER J * Grantee -HESS, LESTER J * Customer - BOGAR * FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $10.00 JUSTICE RECORDING FEES - $11.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CUMBERLAND VALLEY SCHOOL $0.00 DISTRICT HAMPDEN TOWNSHIP $0.00 TOTAL PAID $48.50 I Certify this to be recorded in Cumberland County PA ~y cF cv~,e~ o{~ ~~~ ~ ~ ° RECORDER O D DS . ~ ~~so * Total Pages - 4 Certification Page DO NOT DETACH This page is now part of this legal document. * -Information denoted by an asterisk may change during the verification process and may not be reflected on this page. iiuiiiuiliiiiuiiiiiiii • REV-1151 EX+ (10-06) ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 Debts of decedent must be reported on Schedule 1. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 5,865.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name(s) of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Bogar ~ Hipp Law Offices 6,300.00 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 157.50 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 2,180.61 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,503.11 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA 1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Costco -supplies for funeral luncheon 2 Myers Funeral Home -funeral bill 3 Pastor Simon Lehman - officiant for funeral service 4 Rolling Green Cemetery 325.00 3,625.00 150.00 1,765.00 H-A Subtotal 5,865.00 Other Administrative Costs 5 Holy Spirit Hospital -hospital bill 180.61 6 RESERVES -Costs to conclude administration of Estate, including filing fees for PA 2,000.00 Inheritance Tax Return and Inventory; preparation and filing of 2009 Personal Income Tax Returns and payment of any taxes due; preparation and filing of Fiduciary Income Tax Returns H-B7 Subtotal 2,180.61 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (11-08) ,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Hess, Lester J. 21-09-1215 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not List Trust s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ' distributions, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total I Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as approp III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS _ TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Lester J. Hess 11 /30/2009 186-24-3197 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) ~ ausan ~. ~araenas Deceased 2 Linda J. Benedetto 900 S. Meadow Lane Palmyra, PA 17078 3 Daniel Cardenas 17833 East Laxford Road Azusa, CA 91702 4 Nicole Cardenas c/o Guadalupe Maria Cardenas, legal guardian 17833 East Laxford Road Azusa, CA 91702 5 Sean Cardenas 5503 Duxford Avenue Azusa, CA 91702 6 Barbara A. Hanna 1335 Lambs Gap Road Mechanicsburg, PA 17050 7 Gary L. Hess 812 Texas Eastern Road Shermans Dale, PA 17090 8 Steven M. Hess 1345 Lambs Gap Road Mechanicsburg, PA 17050 Daughter Date of Death - 10/13/2009 Daughter 115 of rest, residue and remainder Grandson 1/3 of 115 of rest, residue and remainder Granddaughter 1/3 of 1/5 of rest, resid ue and remainder Grandson 1/3 of 1/5 of rest, resid ue and remainder Daughter 1/5 of rest, residue and remainder Son 1/2 of gun collection and 115 of rest, residue and remainder Son 112 of gun collection and 115 of rest, residue and remainder 1 LAST WILL AND TESTAM.~NT OF LESTER J. HESS ~~ ~, I, LESTER J. HESS, of Mechanicsburg, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath my gun collectson, in equal shares, to my sons, STEVEN M. HESS and GARY L. HESS, or the survivor as between the two of them. SECOND: I devise and bequeath all tree rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, LINDA J. BENEDE`I"I'0, BARBARA A. HANNA, SUSAN C. CARDENAS, STEVEN M. HESS and GARY L. HESS, provided that should any of my children predecease rne, I give and bequeath such child's share unto his or her issue per stirpes by ~~representation, and if there be a failure of same, then give and equeath such deceased child's share, in equal shares, to my surviving children as provided herein. THIRD; Should any of my grandchildren not have a - t tamed the age of twenty-two (22) years at the time for dis- tribution to him or her, I give, devise and bequeath the share of each such grandchild to my hereinafter named Trustee or Trustees, IN SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares so received, and to use and apply from t:irne to time such portion of income and principal for the said grandchild's education (including college, trade school or other similar training or education), as my Trustee or Trustees, in their sole discretion, deem advisable. The Trustee or Trustees, in exercis- i~ ing their discretionary authority with respect to the payment of income or principal of the within Trust to my grandchildren, shall take into consideration any income or other resources available to my grandchildren from sources outside this Trust. Any income or principal not so applied shall be dis- tributed to each grandchild when he or she attains the age of twenty-two (22) years. In the event any of my grandchildren die prior to the termination of this Trust established herein for their benefit, the i~iterest of said grandchild in said Trust shall cease with any income and principal being divided evenly between or among that deceased grandchild's brothers or sisters or the separate Trusts established hereunder for their benefit and, in the absence of any brothers or sisters, or any Trusts established hereunder for their benefit, to my other grandchil- dren, or the Trusts established hereunder for their benefit, in equal shares. FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal `property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. 2 (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks , common trus t funds and mortgage roves trnent funds, without restriction to investments authorized for Pennsylvansa fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gif t and estate or inheritance tax laws. (G) To make distributions to my herein Warned benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, o r estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I ) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FIFTH: I noninate and appoint my daughter, LINDA J. BENEDETTO, as Trustee of the hereinabove described trusts. In the event of the death, resignation or inabilitry to serve for any reason whatsoever of the said LINDA J. BENEDET'L'0, I nominate and appoint my son, STEVEN M. HESS, as Trustee of the hereinabove described trusts. In the further event of the death, resignation or inability to serve for any reason whatsoever of the said LINDA 3 J. BENEDETTO and STEVEN M. HESS, I nominate and appoint my daughter, BARBARA A. HANNA, as Trustee of the hereinabove described trusts. In the further event of the death, resignation or inability to serve for any reason whatsoever of the said LINDA J. BENEDETTO, STEVEN M. HESS and BARBARA A. HANNA, I nominate and appoint my son, GARY L. HESS, as Trustee of the hereinabove described trusts. I direct that my Trustee shall serve without bond and shall receive fair and reasonable compensation. SIXTH: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate . SEVENTH: I nominate and appoint my children, BARBARA A. HANNA and STEVEN M. HESS, or the survivor as between the two of them, Co-Executors of this, my Last Will and Testament . I direct that my Co-Executors, Trustee or Trustees, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdic- tion. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~~day of 2009. (SEAL) 4 Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address ~ !! . ., o ZG /GL.~s~' 5 V `~ ~~.~