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Home My WebLink About03-0809REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of EVALYN ~HUDSON also known as ~, / [< / ~ EVALYN MANNtN~ HUDSON , Deceased Social Security No. 206-36-5148 PATRICIA A. JACKSON, ON BEHALF OF WACHOVIA BANKi N.A. Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut OR [] Decedent, dated 12/9/1999 and codicil(s) dated named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouSe (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in CUMBERLAND residence at MESSIAH VILLAGE, UPPER ALLEN TOWNSHIP County, Pennsylvania, with his/her last family or principal (list street, number and municipality) Decedent, then 94 years of age, died SEPTEMBER 10,2003 , at MECHANICSBURG, PA (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence PATRICIA A. JACKSON ON BEHALF OF WACHOVIA BANK, PA6907 U P.O. BOX 3959 LANCASTER, PA 17604 Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed 200 .. Donna M. Otto, 1st ~p~- F~ ~ n.~ ~ ~o~\. ~ DECREE OF REGISTER ~VAL~q~ M;' FIIJI3~iZ~ A/K/A Estate of EVALYN MANNING HUDSON Deceased No. 21-2003-80q also known as Social Security No: 206-36-5148 Date of Death: 9/10/2003 AND NOW, October 8th , .2,0.O.A__ , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters I~ Testamentary [] of Administration (c.ta., d.b.n.c.t; pendente lite; durante absentia; durante minoritate) are hereby granted to PATRICIA A. JACKSON, ON BEHALF OF WACHOVIA BANK, N.A. - F/N/A -' ~ First Union National Bank in the above estate and that the instrument(s), if any, dated DECEMBER 9, 1999 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $18 o 00 Short Certificate(s) .... 6 ......... $18 o00 Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages( 3 ) .............. $ 9,00 Codicil ................................. $ JCP Fee ................................. $ lO.Of] Inventory & Tax Forms ............. $ Other ...................................... $ TOTAL ............................. MAILED LETTERS TO ATTONNEY RW-TA ON 10/08/2003 I~egister of Wi s ~/ / ' ~ Attorney: ROBERT ~. ,KNUPP:-, !'%1 I.D. No: 07083 Address: 407 NORTH FRONT ST., P.O. BOX 11848 HARRISBURG PA 17108 Telephone: (717) 238-7151 DATE FILED: 10/9/2003 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9702170 No. Date COMMONWEALTH OF PENNSYLVANIA · OEPARTMEN'I' OF HEALTH o VITAL RECORDS CERTIFICATE OF DEATH Evalyn Manning Hudson 94 ~,, ,,.. hom~ker I,,,. o~ h~e . ,,. '*'~' 12 .... ~" ,,. widow ,,. Messi~ Village ~,~ ,, M~nicsburg, PA 17055 ~-~, C~berland ~' ~.~ ,.. Harry Manning I-OTm.'s.^-e,~ ...... . ~.s~ .... , ,,. Edith Raffensberger ' ~. Cynthia Stuart I"''°"~'"~*'s ~'um ^e°"~ss 's*'''' ci'~°'"' ~''' z~° c°~ · ~. 1718 Redwood Lane, Davis, CA 95616 ~ ~$~m []la,~ Septembor. 20, 2003la,~°lling. Green Mem. P~rk ~,~. Camp Hill, PA 17011 L. 014/404-L Inltetr:i_¢k Fun H~mo Iht'- '~l?q Wnlm,~"~- 14ho p~ ,, 21-2003-809 LAST WILL AND TESTAMENT OF EVALYN M. HUDSON I, EVALYN M. HUDSON, of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all prior Wills and other testamentary writings at any time heretofore made by me. FIRST: I direct my Executor, hereinafter named, to pay all of my just debts, funeral and testamentary expenses as soon as conveniently can be done after my demise. SECOND: I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever kind and wheresoever situate, to my daughter, JO-ANNE H. STUART. THIRD: Should my daughter, JO-ANNE H. STUART, predecease me, or should she survive me by a period of less than two (2) months, then I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever kind and wheresoever situate, to DR. CYNTHIA ANN STUART and DOUGLAS ANDREW STUART, equally, share and share alike, per stirpes. FOURTH: Should there be any property of whatsoever kind and wheresoever situate which I have the right to dispose of at the time of my death, including but not limited to any special or general power of appointment or both, I hereby appoint the same to my legatees set forth in Paragraph SECOND and Paragraph THIRD hereof. FIFTH: It is my Will and I so direct that Robert L. Knupp, Esquire, of Harrisburg, Pennsylvania, shall act as attorney for my Executor in the settlement of my estate, his being acquainted with my affairs. SIXTH: I nominate, constitute and appoint FIRST UNION NATIONAL BANK, Harrisburg, Pennsylvania, Guardian of the estate of any minor or other beneficiary physically or mentally unable to manage his own affairs. Such Guardian shall have the authorization to use principal and income for the benefit of any such person. SEVENTH: I nominate, constitute and appoint FIRST UNION NATIONAL BANK as Executor of this my Last Will and Testament. Said Executor shall have the power to discharge all the debts, liens and encumbrances upon my estate, as well as any taxes thereon, to pay for the costs of the final disposition of my remains and final illness, if any, to receive any and all commissions and other compensation for services rendered by me during my lifetime and to perform any and all fiduciary duties authorized by statute. Further, I direct my Executor to preserve my estate and any instructions pertaining to the distribution of the same from any attachment or anticipation while in the hands of my said personal representative, it being my express intent that all legacies shall be free from any attachment or anticipation while in the hands of the accountant for my estate. IN WITNESS WHEREOF, I have to this my Last Will and Testament, typewritten on three (3) pages of paper, set my hand and seal at the end thereof this ~ day of ~_, ~,_~i~ ~ ,-.~...~: .... , 1999. EVALYN i¥1. HUDSON (SEAL) SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testatrix, EVALYN M. HUDSON, as and for her Last Will and Testament in the presence of us who, at her request, in her presence and in the presence of each other, all being present at the same time, have hereunto set our hands as witnesses. Name f ~-~-~~~ ~AL) COMMONWEALTH OF PENNSYLVANIA · COUNTY OF --~ ~ P/4 I~/' .: SS. I, EVALYN M. HUDSON, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. EVALYN M. HUDSON (SEAL) S~vo.r_n to and su~3scribed before me by EVALYN M. HUDSON, the Testatrix, this day of~~ ,1999. COMMONWEALTH OF PENNSYLVANIA COUNTY OF -~ u ?~l ~ Notary Public My Commissibn ~;)i~.~,~r.s?.al. P"'l (SEAL) ! _Harrisb~.rg'~'u, Daeu. l~hin~rYun~lc · ~ My uommisslon Exp,res Mar. 16, 2002 Member, Pennsylvania Associalio~ ol Nolaries · SS. ose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw EVALYN M. HUDSON, Testatrix, sign and execute the instrument as her Last Will and Testament; that EVALYN M. HUDSON signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworrt to and subscribed before me this q~ day of~~ , 1999. Notary Public My Commission Expires: (SEAL) J Notarial Seal ! Frances A. Aumiller, Notary Public ! _Harrisburg, Dauphin C~u Member, p~ LAST WILL AND TESTAMENT OF EYALYN M. HUDSON LAW OFFICES OF KNUPP & KODAK, P.C. CAMERON MANSION 407 NORTH FRONT STREET P.O. BOX 11848 HARRISBURG, Pa 17108-1848 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EVALYN M. HUDSON Date of Death: 9/10/2003 Will No. Admin. No. 21-03-0809 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 11/3/2003 Name Address JO-ANNE H STUART 8 CROMWELL DRIVE POUGHKEEPSIE NY 12603 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:, Date: Capacity: Name: ROBERT L. KNUPP Address: 407 NORTH FRONT ST., P.O. BOX 11848 HARRISBURG PA 17108 Telephone(717) 2387151 X Personal Representative Counsel for Personal Representative Wachovia Bank, N.A. Estate Tax Division PA1308 Post Office Box 7558 Philadelphia, PA 19101-7558 Fax 215 670-6422 December 9, 2003 WACHOVIAWEALTH ~M-ANAGE ME N T Estate - Evalyn M. Hudson File No. 21-03-0809 Date of death - 9/10/03 Register of Wills Cumberland County 1 Courthouse Square Carlisle, PA 17013 Gentlemen: Enclosed is our check for $51,500. as payment on account of Pennsylvania Inheritance Tax being made at this time to obtain the 5% discount. Please send a receipt. Enclosure cc: Robert L. Knupp, Esq. Patricia Jackson Kim Garrett Certified Mail WACHOVIAWEALTH MANAGEMEN~i Wachovia Bank, National Association PA1308 Estate Tax Division PO Box 7558 Philadelphia, Pennsylvania 19101-7558 7003 1010 0001 5770 1386 Register of Wills Cumberland County 1 Courthouse Square Carlisle, PA 17013 RE'I'URIg RECEIP'i' I~E(~UESI'ED 0000 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 003329 WOCHOVIA BANK NA P O BOX 7558 PHILADELPHIA, PA 19101- 755'8 ........ fold ESTATE INFORMATION: SSN: 206-36-5148 FILE NUMBER: 2103-0809 DECEDENT NAME: HUDSON EVALYN M DATE OF PAYMENT: 12/11/2003 POSTMARK DATE: COUNTY: 12/09/2003 CUMBERLAND DATE OF DEATH: 09/10/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $51,500.00 TOTAL AMOUNT PAID: $51,500.00 REMARKS' WACHOVIA BANK NA SEAL CHECK# 48315655 INITIALS' SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Wachovia Bank, N.A. Estate Tax Division PA1308 Post Office Box 7558 Philadelphia, PA 19101-7558 Fax 215 670-6422 June 9, 2004 WACHOVIAWEALTH MANAGEMENT Estate - Evalyn M. Hudson File No. 21-03-0809 Date of death - 9/10/03 Register of Wills Cumberland County 1 Courthouse Square Carlisle, PA 17013 Gentlemen: Enclosed in duplicate is the Pennsylvania Inheritance tax remm which indicates a balance due of $3,564.90 for which enclosed is our check for that amount. Please send a receipt. Also enclosed is copy of the Federal Estate Tax return. Donal~ DJT5 Tr~aglini Enclosures cc: Robert L. Knupp, Esq. (w/copy of tax return) Patricia Jackson (w/copy of tax return) Certified Mail COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004033 KNUPP ROBERT L PO BOX 11848 HARRISBURG, PA 17108 ........ fold ESTATE INFORMATION: SSN: 206-36-5148 FILE NUMBER: 2103-0809 DECEDENT NAME: HUDSON EVALYN M DATE OF PAYMENT: 06/10/2004 POSTMARK DATE: 06/09/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/1 0/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,564.90 TOTAL AMOUNT PAID: $3,564.90 REMARKS: SEAL CHECK# 48609680 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFIC~L USE ONLY FILE NUMBER 21 COUNTY CODE -- 03 0809 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INIT]AL) SOCIAL SECURITY NUMBER ~ HUDSON, EVALYN M. 206-36-5148 Z ILl DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) '134S RETURN MUST BE FILED IN DUPUCATE WITH THE U.I 09/10/2003 I 09/25/1908 REGISTER OF WILLS LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER z uJ z r'~l. Odginal Return ~]4. Limited Estate ['~6. Decedent Died Testate (Attach copy of Will) r--] 9. Litigation Proceeds Received r-'~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) r--] 4a. Future Interest Compromise (date of death alta, 12-12-82) ~ 5. Federal Estate Tax Return Required 7. Decedent Maintained a Living Trust (Attach copy of T~ust) 8. Total Number of Safe Deposit Boxes 10. Spousal Poverty Credit (date o~' death between 12-31-91a~ 1-1-95) ~ 11. Election to tax under Sec. 9113(A)(Attac~Sc~O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS DONALD J. TRAVAGLINI FIRM NAME (If Applicable) WACHOVI~ ]~d~qK, ~ TELEPHONE NUMBER 215. 670. 6393 P.O. BOX 7558 (PA1308) PHILADELPHIA, PA 19101-7558 1, Reet Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Coq)oration, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) r-~ Separate Billing Requested 7.Inter-Vivos Transfem & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liab~ities, & Liens (Sd~edule I) (10) 1 I. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been mede (Schedule J) 0~00 0.00 0.00 0.00 7,885.25 9,794.47 1,284,494.84 (s) 1,302,174.55 9,872.40 8,403.72 (11) 18,276.12 1,283,898.43 0.00 1,283,898.43 (12) (13) 1 4. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 0. 0 0 rate, or transfers under Sec. 9116 (a)(1.2) x .00 (15) 16. Amount of Line 14 taxable at lineal rate 1,283,898.43 x.045 (16) 1'7. Amount of Line 14 taxable at sibling rate 0. 00 x .12 (17) 18. Amount of Line 14 taxable at collateral rate. 0. 00 x .15 (18) 19. Tax Due (19) 0.00 57,775.43 0.00 0.00 57,775.43 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1 000 ' Decedent's Complete Add' : S3REET ADDRESS 222 MESSIAH CIRCLE CITY MECHANICSBURG STALE ZIP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 51,500.00 2 ~ 710.53 0.00 0.00 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (1) 57,775.43 54,210.53 0.00 3,564.90 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. i (5B) 3,564.90 ....... Make,,Check PaYable to: REGISTER OF 148LLS, 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 right to designate who shall use the property transferred or its income; ........ [--~ r~ 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? ............................ ~ r'~ 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? ................................ [~] OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE rr AS PART OF THE RETURN, 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. based on all information of which preparer has any knowledge. ADORESS Assistant Yice. Er~sk[al~! 01-7558 DA~ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S.§ 9916 (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 exempt a transfer to a surviving spouse from tax, and the statutor~ requirements for disclosure of assets and filing a tax tatum 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 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 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 blood or adoption. W4646 1000 COMMONWEALTH OF PENNSYLVANIA II~lT, a~ TAX RETURN I~_S~DENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF HUDSON, EVALYN M. FILE NUMBER 21-03-0809 Include the ITEM NUMBER 2 3 4 5 6 )roceeds of litigation and the date the proceeds were received by the estate..Ni properly jointly-owned with the right of suwivorshl ACCRUED INCOME EVALYN M. HUDSON TRUST A/C 1519137905 ACCRUED INCOME EVALYN M.HUDSON TRUST A/C 1519137923 ACCRUED INCOME JOSEPH A. HUDSON, JR. TRUST A/C 1519137914 REFUND PA 2003 INCOME TAX MEDCOHEALTH REFUNDS REVLON GROUP, INC. - EXCHANGE OF SHARES 7/7/1987 UNCLAIMED PROPERTY must be disclosed on Schedule F. VALUE AT DATE OF DEATH 2,866.87 1,919.23 174.04 1,659.00 1,185.71 80.40 7,885.25 TOTAL (Also enter on line 5, Recapitulation) 2W46AD 2.000 (If more space is needed, insert additional sheets of the same si,e) REV-150~ EX + (1-97) COMMONWEALTH OF PENNSYI.VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER HUDSON, EVALYN M. 21-03-0809 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADORESS RELATIONSHIP TO DECEDENT A. STUART, JOANNE H. DAUGHTER C 8 CROMWELL DRIVE POUGHKEEPSIE, NY 12603 JOINTLY-OWNED PROPERTY: mm~ DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FO~,~Nr MADE Inctude name of financia~ inslJtution and bank account nutria' or DATE OF DEATH ~ DECD'S VALUE OF NUMBER i T~N,.Vr JOINT similar identif~in~ number. Ntach deed for jointly.held n~ estat~ VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. ~A. 02/28/1999 PNC BANK A/C 5070101619 19,588.93 50.00 9,794.47 TOTAL (Also enter on line 6, Recapitulation) $ 9,794.47 2W46AE 2.000 (if more space is needed, insert additional sheets of same size) REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA · INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER HTJDSONr EVALYN H. 21-03-0809 This schedule must be completed and filed if the answer to any of questions I through 4 on the reverse side of the REV-1500 COVER SHEET is yes. j DESC~PTION OF PROPERTY % OF ITEM INCLUDE TIE NNd~ OF THE TRANSFEREE, THEIR: RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION DECE. DENT AND THE DATE OF TRANSFER. A3-FACH A COPY OF THE TAXABLE VALUE NUMBER DEED FOR REN.. ESTATE. VALUE OF ASSET INTEREST (~F ~oUC, A~LE) 1. DECEDENT WAS INCOME BENEFICIARY ONLY OF TRUST DATED 6/4/87 BY JOSEPH A. HUDSON, JR., DECEASED, WACHOVIA BANK SUCCESSOR TRUSTEE. ACCRUED INCOME IS REPORTED ON SCHEDULE E, ITEM 3. 2 DECEDENT WAS SETTLOR AND INCOME BENEFICIARY OF A REVOCABLE TRUST DATED 6/4/87 A~ AMENDED 6/30/88 & 6/23/94, WACHOVIA BANK, SUCCESSOR TRUSTEE. THE ASSETS OF A/C #1519137905 ARE AS FOLLOWS- ITEMS 3 7 3 6,900 SHS. WACHOVIA BANK 284,004.00 100.00 0.00 284,004.00 4 33,959.25902 SHS. EVERGREEN PA 389,512.70 100.00 0.00 389,512.70 TAX FREE FUND CL. Y 5 471.877877 DODGE & COX STOCK 48,447.70 100.00 0.00 48,447.70 6 1,988.064541 SHS. EVERGREEN 45,148.95 100.00 0.00 45,148.95 STRATEGIC GROWTH FUND CL. I 7 WACHOVIA PERSONAL TRUST MONEY 8,973.99 100.00 0.00 8,973.99 MARKET (INVESTED PRINCIPAL BALANCE) 8 WACHOVIA BANK - ESTATE (15,521.75) 100.00 0.00 (15,521.75) SETTLEMENT FEE ON TRUST VALUE 9 DECEDENT WAS SURVIVING SETTLOR OF A REVOCABLE TRUST DATED 6/4/87 AS AMENDED 6/30/88 & 12/9/99 WACHOVIA BANK SUCCESSOR TRUSTEE. THE ASSETS OF A/C 1519137923 ARE AS Total from continuation pages .... 523,929.25 TOTAL (Also enter on line 7, Recapitulation) $ ::[,284,494.84 (If more space is needed, insert additional sheets of same size.) 2W46AF 2000 Estate of: HUDSON, EVALYN M. Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property tem No. Description Date of death % of Decd's Exclusion Value of asset Interest (If applicable) Page 2 21-03-0809 Taxable Value 9 FOLLOWS- ITEMS 10 - 14 10 3,299 SHS. WACHOVIA BANK 11 21,119.06139 SHS. EVERGREEN PA TAX FREE FUND CL. Y 12 731.357045 SHS. DODGE & COX STOCK FUND 13 3,242.111569 SHS. EVERGREEN STRATEGIC GROWTH FUND CL. I 135,786.84 100.00 0.00 242,235.63 100.00 0.00 75,088.43 100.00 0.00 73,628.35 100.00 0.00 14 WACHOVIAPERSONAL TRUST MONEY 7,882.43 100.00 ! 0.00 MARKET (INVESTED PRINCIPAL BALANCE) 15 WACHOVIABANK - ESTATE SETT?.~MENT FEE ON TRUST VALUE 16 DECEDENT WAS INCOME BENEFICIARY ONLY OF IRREVOCABLE INSURANCE TRUST DATED 1/6/76 OF JOSEPH A. HUDSON, JR., DECEASED,. WACHOVIABANK SUCCESSOR TRUSTEE. NO ACCRUED INCOME IS DUE T~E ESTATE PER TERMS OF THE TRUST. (10,692.43) 100.00 0.00 135,786.84 242,235.63 75,088.43 73,628.35 7,882.43 (10,692.43) TOTAL. (Carry forward to main schedule) ...... 523,929.25 REVOCABLE TRUST AGREEMENT THIS INDENTURE, made the day of ~-~~ , 1987, between EVALYN M. HUDSON, of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania (hereinafter referred to as "Settlor"), and HAMILTON BANK, of Harrisburg, Dauphin County, Pennsylvania (hereinafter referred to as "Trustee"), W I T N E S S E T H: WHEREAS, the Settlor desires to create a,Trust of the property hereinafter specified for the purposes hereinafter set forth; and WHEREAS, the Settlor has contemporaneously with the signing of this Agreement transferred to the Trustee all of the property described in Schedule "A", attached hereto and made a part hereof and incorporated, herein by reference as if set forth fully, completely, verbatim and at length; and WHEREAS, the Settlor, in consideration of the sum of One Dollar ($1.00) to him in hand paid, the receipt of which is hereby acknowledged, has transferred, assigned and set over unto the Trustee all of his right, title and interest in the said property referred in Schedule "A", attached hereto and made a part hereof, -1- subject, however, to the terms and conditions hereinafter below set forth; NOW THEREFORE, in consideration of the premises and of the mutual covenants herein contained, the Settlor hereby establishes with the Trustee a Trust consisting of the said property described in the aforesaid Schedule "A", together with all other property, real, personal or mixed, which may be added to the Trust, with the consent of the Trustee, and, as appropriate, the proceeds of any policies of life insurance in which the Trustee is named as beneficiary (said property, additions and proceeds hereinafter being referred to as the Trust res) to be held by the Trustee IN TRUST, NEVERTHELESS, for the following uses and purposes: DISPOSITIVE PROVISIONS DURING LIFE FIRST: During the lifetime of the Settlor: A. The Trustee shall hold, manage, invest and reinvest the Trust estate (res), collect the income and pay over the net income to the Settlor in such periodic installments as the Trustee shall find convenient, but at least as often as quarter-annually. -2- B. The Trustee may apply the net income of this Trust for the support of the Settlor should he, by reason of age, illness or any other cause, in the opinion of the Trustee, be incapable of disbursing said income and the Trustee is further authorized to expend or to apply from the principal of this Trust any sums as it, in its sole discretion, may, from time to time, think advisble for the support of the Settlor, in order to maintain her in the station of life to which she is accustomed at the time of the creation of this trust and to have such authority, further, during any illness or emergency which may hereinafter occur. ~ C. Furthermore, the Trustee shall pay so much of the principal of the Trust, up to the entire amount of the principal, to the Settlor as the Settlor shall request in writing. D. The ~rustee shall apply any remaining income, from time to tim9, which has accumulated to the principal of the Trust. DISPOSITIVE PROVISIONS AT DEATH SECOND: Upon the death of the Settlor this Trust shall become · irrevocable and the remaining principal and accumulated income shall be distributed as follows: -3- A. To Hamilton Bank as Trustee for the benefit of Joseph A. Hudson, Jr., life tenant, so that the net proceeds of this Trust, at the time of my death, after the deducation of any necessary administrative expenses, shall be placed into the hands of the Trustee irrevocably and, during the time that the said JOSEPH A. HUDSON, JR. is living, the net income only from the said Trust shall be paid to him and the principal thereof shall, at all times, be preserved and under no circumstances shall be invaded for the benefit of JOSEPH A. HUDSON, JR. At the time of the death of JOSEPH A. HUDSON, JR., the Trustee shall prepare any accounting which may be required by law or by the standards applicable to a fiduciary and, thereafter, shall distribute the remaining sums after the deduction of administrative expenses to JO-ANNE H. STUART, or. her issue should she fail to survive us. Should any of the issue be minors at the time of the death of the survivor of us, the Trustee shall continue to hold the sums in Trust until the said minor reaches the age of twenty-one (21) years, at which time the sums shall be distributed outright. ADMINISTRATIVE PROVISIONS THIRD: During the time that the Trustee has~ any active role with respect to the preservation of the Trust res, the principal and -4- income thereof shall be preserved from any attachment, anticipation, assignment, pledge or obligation of the Settlor or of any beneficiary and, further, shall not be subject to any execution, garnishment, voluntary or involuntary alienation or other legal process. FOURTH: Trustee shall have the power, but not the duty, to make such expenditures from this Trust as it, in its uncontrolled discretion, may consider desirable in order to facilitate settlement of Settlor's estate. In exercising this power, Trustee may pay, in whole or in part, any or all of the followin~ items: the expenses of Settlor's last illness and funeral, including the cost of an appropriate gravemarker; Settlor's debts; income taxes; death taxes on any and all property included in Settlor's gross estate for tax purposes; and all other items in connection with the settlement of. his estate. Such items as have been referred to may be paid directly by the Trustee, or the funds for their payment may be transferred by the Trustee to the Settlor's Executor or Administrator upon request; neither such Executor nor Administrator nor any beneficiary of Settlor's estate shall be required to reimburse Trustee for any funds so paid or transferred under this clause. All death taxes on present or future interests shall be paid at such time or times as the Trustee may find advantageous and feel proper, regardless of whether the taxes are then due, provided that any postponed taxes on future interests shall be charged -5- against any particular share with respect to which the taxes are imposed, if the same is applicable hereto. FIFTH: During the administration and continuance of the foregoing Trust the Trustee shall possess, among other things, the following powers in addition to those given by law, exercisable in all events for the best interests of the Settlor and applicable to all property, whether held as principal or income, including property held for minors, if any, exercisable in all cases without Court approval and effective until the actual distribution of all property: i A. 'To retain any property or investments which the Settlor has here transferred and conveyed in Trust, including its own stock or stock of its parent holding company, as long as the Trustee may deem it advisable to do so, without regard to any principal of diversification. B. To distribute the remainder of the corpus (res) to the beneficiaries and/or the Settlor if, in the Trustee's discretion, the size of the account has become too small to be practical or economical to continue with administration hereunder. -6- C. To vary investments when deemed desirable by the Trustee and to invest in such bonds, stocks, notes, real estate, mortgages or other securities, or in such other property, real or personal, as it may deem wise, without being restricted to so-called "legal investments" and without being limited by any statute or rule of law regarding investments by fiduciaries. D. To sell at public or private sale and upon such terms and conditions as Trustee may deem advantageous, any or all real or personal estate or interest herein owned by the Trust, severally or in connection with other persons, and to consummate such sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trusts and without obligation or liability of the purchaser or purchasers to see- the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, exercise, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. E. In the discretion of the Trustee to unite with other owners of similar property in carrying out~ any plans for -7- reorganization of any corporation or company whose securities form a part of the Trust assets. F. To allocate receipts and expenses to principal or income or partly to each as it, the Trustee, from time to time, thinks proper in its sole discretion. G. To place and carry any asset of the Trust in the name of a nominee. H. To assign and to hold in Trust an u~divided portion of any asset. I. To lend or purchase from Settlor's Executor, even though Trustee is also said Executor, and to borrow money from any- source, including the commercial banking department of the Trustee, to pay interest on any loan and to pledge Trust assets as collateral therefore. J. To hold property in the name of the Settlor or in its name without designation of any fiduciary capacity or in the name of a nominee. K. To make any division of the principal of'the Trust assets or any distribution of the assets partly or wholly in kind. If -8- such division or distribution is made in kind, said assets are required to be divided and distributed at their respective values on the date or dates of their respective division or distribution. L. To pay all costs, taxes, expenses and compensation and charges in connection with the administration and termination of the Trust. M. To do all other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the Trust assets. N. To mortgage real estate, to-make leases of real estate, extending beyond the terms of the Trust hereunder. O. To compromise any claim or controversy. P. To be compensated for its services performed hereunder in accordance with the Trustee's fee schedule in effect when the services are rendered. SEVENT~: The situs of this Trust for administration and accounting purposes shall be the County of Cumberland and the Commonwealth of Pennsylvania and any questions pertaining to the -9- construction and the validity of the provisions of this'instrument shall be governed by the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, Settlor has hereunto set her hand and seal the day and year first above written, the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: ATTEST: EVALYN HUDSON (SEAL) HAMILTON BANK -10- AMENDMENT TO REVOCABLE TRUST AGREEMENT T~IS AMENDMENT executed this ~2~ day of ~~m_ t , 1988, by EVALYN M. HUDSON of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania '(hereinafter referred to as "Settlor") and HAMILTON BANK, of Harrisburg, Dauphin County, Pennsylvania (hereinafter referred to as "Trustee") , WITNESSETH : WHEREAS, Settlor entered into a Revocable Trust Agreement (Agreement) dated June 4, 1987, with the Trustee; and WHEREAS, the Agreement' in the Second paragraph on page 4 states: "At the time of'the death of JOSEPH A. HUDSON, JR., the Trustee shall prepare any accounting which may be required by law or by the standards applicable to a fiduciary and, thereafter, shall distribute the remaining sums after the deduction of administrative expenses to JO-ANNE H. STUART, or her issue should she fail to survive us. Should any of the issue be minors at the time of the death of the survivor of us, the Trustee shall continue to hold the sums in Trust until -1- the said minor reaches the age of twenty-one (21) years, at which time the sums shall be distributed outright." W~R~RE~S, the Settlor wishes to amend the Agreement in the form of amendment contained herein; and W~RREAS, the Trustee is willing to accept the amendment and abide by it in all respects. NOW T~EREFORE, in consideration of the premises and mutual covenants herein contained it is agreed that the language of the Second paragraph, page 4 shall be amended to read as follows: "At the time of the death of JOSEPH A. ~UDSON, JR., the Trustee shall prepare any accounting which may be required by law or by the standards applicable to a fiduciary and, thereafter, shall distribute the remaining sums after the deduction of administrative expenses to JO-ANNE H. STUART. If the said JO-ANNE H. STUART should predecease me, the Trust property shall -2- be distributed to DR. CYNTHIA ANN STUART and DOUGLAS ANDREW STUART, equally, share and share alike." IN WITNESS WHEREOF, Settlor has hereunto set her hand and seal the day and year first above written, the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: EVALYN ~ ItUDSON (SEAL) HAMILTON BANK -3- AMENDMENT TQ REVOCABLE TRUST AGREEME~ THIS AMENDMENT executed this ~~ ~ day of , 1994, by EVALYN M. HUDSON of Messiah Village Retirement Community, Upper 'Allen Township, Cumberland County, Pennsylvania (hereinafter referred to as "Surviving Settlor") and CORESTATES BANK, N.A. of Harrisburg, Dauphin County, Pennsylvania (hereinafter referred to as "Trustee") , WITNESSET~ WHEREAS, the Surviving Settlor entered into a Revocable Trust Agreement (Agreement) dated June 4, 1987, with the Trustee, and WHEREAS, the Agreement in the Second paragraph on page states: "At the t~me of the death of JOSEPH A. HUDSON, JR., the Trustee shall prepare any accounting .which .may .be .required ..by law.. or by the standards applicable to a fiduciary and, thereafter,.'shall distribute the remaining sums after the deduction of administrative expenses to JO-ANNE H. STUART, or her issue should she fail to survive us. Should any of the issue be minors at the time of the death of the survivor of us, the Trustee shall continue to hold the sums in Trust until the said minor reaches the age of twenty-one (21) years, at which time the sums shall be distributed outright." WHEREAS, the Settlor wishes to amend the Agreement in the form of the amendment contained hereinafter; and WHEREAS, the Trustee is willing to accept the amendment and abide .by it in all respects. NOW THEREFORE, in consideration of the premises and mutual covenants herein contained it is agreed that the language of Paragraph "B," Page 4, shall be amended to read as follows: "At the t~me of the death of EVALYN M. HUDSON, the Trustee shall hold the remaining sums after the deduction of administrative expenses for the benefit of JO-ANN H. STUART to provide her with the net income only from the said Trust preserving and protecting the principal thereof at all times which under no circumstances shall be invaded for the benefit of JO-ANNH. STUART. At the time of the demise of JO-ANN H. STUART the Trust property and principal and accumulated income remaining at her death shall be distributed to CYNTHIA ANNSTUART ~nd DOUGLAS ANDREW STUART, equally, share and share alike, per stirpes." JOSEPH A. HUDSON Accordingly, Paragraph 'omitted. Paragraph "B" Paragraph "A." has predeceased EVALYN M. .HUDSON. "A" on Page 4 shall be and is hereby hereinabove as amended shall be labeled 2 IN WITNESS WHEREOF and intending to be legally bound hereby, the Surviving Settlor has hereunto set her handand seal the dy and year first above written, the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: .v nO UDSO (SEAL) ATTEST: CORESTATES BANK, N.A. 3 REVOCABLE TRUST AGREEMENT THIS INDENTURE, made the ~/~_ day of /j~ ~ ~ , 1987, between JOSEPH A. HUDSON, JR., and EVALYN M. HUDSON of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania (hereinafter referred to as "Settlors"), and HAMILTON BANK, of Harrisburg, Dauphin County, Pennsylvania (herein- after referred to as "Trustee"), W I T N E S S E T H: WHEREAS, the Settlors desire to create a Trust of the property hereinafter specified for the purposes hereinafter set forth; and WHEREAS, the Settlors have contemporaneously with the signing of this Agreement transferred to the Trustee all of the property described in Schedule "A", attached hereto and made a part hereof and incorporated herein by reference as if set forth fully, completely, verbatim and at length; and WHEREAS, the Settlors, in consideration of the sum qf One Dollar ($1.00) to them in hand paid, the receipt of which is hereby acknowledged, have transferred, assigned and set over unto the Trustee all of their right, title and interest in the said property referred in Schedule "A", attached hereto and made a part hereof, -1- subject, however, to the terms and conditions hereinafter below set forth; WI~EREAS, it is intended by the Settlors that whenever the term "Settlors" is used, it shall refer to the lifetime of each of the Parties, JOSEPH A. HUDSON, JR. and EVALYN M. HUDSON, and the lifetime of the survivor of either of the Parties as the case may be; NOW THEREFORE, in consideration of the premises and of the mutual covenants herein contained, the Settlers hereby establish with the Trustee a Trust consisting of the said property described in the aforesaid Schedule "A", together with all other property, real, personal or mixed, which may be added to the Trust, with the consent of the Trustee, and, as appropriate, the proceeds of any Policies of life insurance in which the Trustee is named as beneficiary (said property, additions and proceeds hereinafter being referred to as the Trust res) to be held by the Trustee IN TRUST, NEVERTHELESS, for th~ following uses and purposes: DISPOSITIVE PROVISIONS DURING LIFE FIRST: During our lifetimes and during the lifetime of the Survivor of us: -2- A. The Trustee shall hold, manage, invest and reinvest the Trust estate (res), collect the income and pay as much of the income to us in such periodic installments as we or either of us may from time to time direct in writing shall be paid either to us or as we or either of us may specify in such periodic installments as might be convenient but at least as often as quarter-annually. B. The Trustee may apply the net income of this Trust for the support of us should we, or either of us, by reason of age, illness or any other cause, in the opinion of the Trustee, be incapable of disbursing said income and the Trustee is further authorized to expend or to apply from the principal of this Trust any sums as it, in its sole discretion, may, from time to time, think advisable for the support of us, in order to maintain us in the station of life to which we are accustomed at the time 'of the creation of this trust and to have such authority~ further, during any illness or emergency which may hereinafter occur. C. Furthermore, the Trustee may pay so much of the principal of the Trust, up to the entire amount of the principal, to us as we, or either of us, shall request in writing. -3- De The Trustee shall apply any remaining income, from time to time, which has accumulated to the principal of the Trust. DISPOSITIVE PRQVISIONS AT DEATH SECOND: Upon the death of one of us, this Trust shall continue and the Trustee shall have the power to continue to apply principal and income for the benefit of the surviving spouse as hereinabove directed and designated. Upon the death of the survivor of us, the Trust shall terminate and the Trustee shall distribute the property of the Trust directly to our daughter, JO-ANNE H. STUART, or her issue should she fail to survive us. Should any of the issue be minors at the time of the death of the survivor of us, the Trustee shall continue to hold the sums in Trust until the said minor reaches the age of twenty-one (21) years, at which time the sums Shall be distributed outright. THIRD: During the time that the Trustee has any active role with respect to the preservation of the Trust res, the principal and income thereof shall be preserved from any attachment, anticipation, assignment, pledge or obligation of the Settlors or of any beneficiary and, further, shall not be subject to any execution, garnishment, voluntary or involuntary alienation or other legal · process. -4- FOURTH: Trustee shall have the power, but not the duty, to make such expenditures from this Trust as it, in its uncontrolled discretion, may consider desirable in order to facilitate settlement of Settlors' estate. In exercising this power, Trustee may pay, in whole or in part, any or all of the following items: the expenses of Settlors' last illness and funeral, including the cost of an appropriate gravemarker; Settlors' debts; income taxes; death taxes on any and all property included in Settlors' gross estate for tax purposes; and all other items in connection with the settlement of his estate. Such items as have been referred to may be paid directly by the Trustee, or the funds for ~heir payment may be transferred by the Trustee to the Settlors' Executor or Administrator upon request; neither such Executor nor Administrator nor any beneficiary of Settlors' estate shall be required to reimburse Trustee for any funds so paid or transferred under this clause. All death taxes on present or future interests shall be paid at such time or times as the Trustee may find advantageous and feel proper, regardless of whether the taxes are then due, provided that any postponed taxes on future interests shall be charged against any particular share with respect to which the taxes are imposed, if the same is applicable hereto. FIFTH: During the administration and continuance of the · foregoing Trust the Trustee shall possess, among other things, the following powers in addition to those given by law, exercisable in -5- all events for the best interests of the Settlors and applicable to all property, whether held as principal or income, including property held for minors, if any, exercisable in all cases without Court approval and effective until the actual distribution of all property: A. To retain any property or investments which the Settlors have here transferred and conveyed in Trust, including its own stock or stock of its parent holding company, as long as the Trustee may deem it advisable to do so, without regard to any principal of diversification. B. To distribute the remainder of the corpus (res) to the beneficiaries and/or the Settlors if, in the Trustee's discretion, the size of the account has become too small to be practical or economical to continue with administration hereunder. C. To vary i~vestments when deemed desirable by the Trustee and to invest in such bonds, stocks, notes, real estate, mortgages or other securities, or in such other property, real or personal, as it may deem wise, without being restricted to so-called "legal investments" and without being limited by any statute or rule of law regarding investments by fiduciaries. -6- D. TO sell at public or private sale and upon such terms and conditions as Trustee may deem advantageous, any or all real or personal estate or interest herein owned by the Trust, severally or in connection with other persons, and to consummate such sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trusts and without obligation or liability of the purchaser or purchasers to see the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, exercise, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable, in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. E. In the discretion of the Trustee to unite with other owners of similar property in carrying out any plans for reorganization of any corporation or company whose securities form a part of the Trust assets. F. To allocate receipts and expenses to principal or income or partly to each as it, the Trustee, from time to time, thinks proper in its sole discretion. -7- G. To place and carry any asset of the Trust in the name of a nominee. H. To assign and to hold in Trust an undivided portion of any asset. I. To lend or purchase from Settlors' Executor, even though Trustee is also said Executor, and to borrow money from any source, including the commercial banking department of the Trustee, to pay interest on any loan and to pledge Trust assets as collateral therefore. ~ J. To hold property in the name of the Settlors or in their name without designation of any fiduciary capacity or in the name of a nominee. K. To make any division of the principal of the Trust assets or any distribution of the assets partly or wholly in kind. If such division or distribution is made in kind, said assets are required to be divided and distributed at their respective values on the date or dates of their respective division or distribution. -8- L. To pay all costs, taxes, expenses and compensation and charges in connection with the administration and termination of the Trust. M. To do all other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribUtion of the Trust assets. N. To mortgage real estate, to make leases of real estate, extending beyond the terms of the Trust hereunder. O. To compromise any claim or controversy. P. To be compensated for its services performed hereunder in accordance with the Trustee's fee schedule in effect when the services are rendered. SEVENTH: The situs of this Trust for administration and accounting purposes shall be the County of Cumberland and the Commonwealth of Pennsylvania and any questions pertaining to the -9- construction and the validity of the provisions of this instrument shall be governed by the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, Settlors have hereunto set their hands and seals the day and year first above written, the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: JOSEPH A. HUDSON, JR. (SEAL) EVALYN ~9~ HUDSON ATTEST: (S~AL) : HAMILTON BANK -10- THIS AMENDMENT executed this _Fwr/ day of '-~.~_~ , 1~88 by EVALYN M. HUDSON of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania (hereinafter referred to as Surviving Settlor) and HAMILTON BANK, of Harrisburg, Dauphin County, Pennsylvania (hereinafter referred to as Trustee), WITNE$SETH : WwR. REAS, the Surviving Settlor and her late husband, Joseph A. Hudson, entered into a Revocable Trust Agreement (Agreement) dated June 4, 1987, with the Trustee, and ~, the Agreement in the Second paragraph on page 4 states: "Upon the death of the survivor of us, the Trust shall terminate and the Trustee shall distribute the property of the Trust directly to our daughter, JO-ANNE H. STUART, or her issue should she fail to survive us. Should ahy of the issue be minors at the time' of the death of the survivor of us, the Trustee shall continue -1- to hold the sums in Trust until the said minor reaches the age of twenty-one (21) years, at which time the ~ums shall be distributed outright." W~EREAS, the Surviving Settlor wishes to amend the Agreement in the form of amendment contained herein, and W~R~REAS, the Trustee is willing tO accept the amendment and abide"by it in all respects. NOW T~tEREFORE, in consideration of the premises and mutual covenants herein contained it is agreed that the language of the Second paragraph, page 4 shall be amended to read as follows: "1. Upon the death of the survivor of us, the Trust shall terminate and the Trustee shall distribute the property of the Trust directly to our daughter, JO-ANNE ~. STUART. If the said JO-ANNE ~. STUART should predecease the survivor of us, the Trust property shall be distributed to DR. CYNTEIA ANN STUART and DOUGLAS ANDREW STUART, equally, share and share alike. -2- 2. Ail other provisions of the Agreement are hereby reaffirmed and incorporated herein as if stated fully, completely, verbatim and at length." IN WITNESS WRRREOF, Surviving Settlor has hereunto set her hand and seal the day and year first above written, the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: EVALYN ~. HUDSON (SEAL) HAMILTON BANK -3- AMENDMENT TO REVOCABLE TRUST AGREEMENT THIS AMENDMENT entered into and executed the ~"~ day of December, 1999, by EVALYN M. HUDSON of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania (hereinafter "surviving Settlor") and FIRST UNION BANK OF HARRISBURG, Dauphin County, Pennsylvania (hereinafter "Trustee"), WITNESSETH On June 4, 1987, Joseph A. Hudson, Jr., deceased, and Evalyn M. Hudson, Surviving Settlor), entered into a Joint Revocable Trust Agreement with Hamilton Bank, predecessor to First Union Bank as Trustee. 1. On page 2 ofthe original instrument the following language appears: "... the Settlors hereby establish with the Trustee a Trust consisting of the said property described in the aforesaid Schedule "A", together with aH other property, real, personal or mixed, which may be added to the Trust with the consent of the Trustee ... 2. It is the purpose of this Amendment to add all furnishings owned by Evalyn M. Hudson more particularly described in a certain appraisal which is attached hereto as an exhibit and incorporated herein by reference as ff each item were included in this Amendment fully, completely and at length. The Trustee agrees to accept the property as property of the Trust in accordance with the provisions of the said Revocable Trust Agreement. 3. All other provisions of the said Revocable Trust Agreement are hereby ratified and reaffirmed by the parties hereto. IN WITNESS WHEREOF the surviving Settlor has set her hand and seal the day and date first above written and the Trustee has executed this instrument and caused its corporate seal to be affixed hereto. WITNESS: EVALYN M. HUDSON, SURVIVING SETTLOR FIRST UNION NATIONAL BANK, TRUSTEE (SEAL] CO{~EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN I~=_SIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILENUMBER HUDSON, EVALYNM. 21-03-0809 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERN. EXPENSES: DESCRIFrT'ION HETRICK FUNERAL HOME - BALANCE DUE ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: AttomeyFeesNa~e: KNUPP, KODAK & IMBLUM, PC Family Exemption: (If decedent's address is not the s~me as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparers Fees PATRIOT NEWS - ESTATE NOTICE VOGT & BRUZGA, PC - PREPARATION RETURNS FOR 2003 EXPENSES RE FINAL SETTLEMENT OF ESTATE FEE INCOME TAX TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 1,138.85 0.00 7,500.00 0.00 0.00 0.00 0.00 123.55 560.00 550.00 9,872.40 2W4§AG 2.000 (If more space is needed, insert additional sheets of same size) REV-1512 EX + (1-97) COMIvtONWEALTH OF PENNSYLVANIA INHERfl'N~CE TAX RETURN RESIDENT DECEDENT SCHEDULEI~ DEBTSOF DECEDENT, MORTGAGE LIABILITIES,& LIENS ESTATE OF HUDSON, EVALYN M. FILE NUMBER 21-03-0809 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VERIZON MESSIAH VILI2%GE TOTAL (Also enter on line 1 0, Recapitulation) 2W46AH 2 000 (If more space is needed, insert additional sheets of the same size) AMOUNT 17.61 8,386.11 8,403.72 LAST WILL AND TESTAMENT OF EVALYN M. HUDSON I, EVALYN M. HUDSON, of Messiah Village Retirement Community, Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all prior Wills and other testamentary writings at any time heretofore made by me. FIRST: I direct my Executor, hereinafter named, to pay all of my just debts, funeral and testamentary expenses as soon as conveniently can be done after my demise. SECOND: I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever kind and wheresoever situate, to my daughter, JO-ANNE H. STUART. THIRD: Should my daughter, JO-ANNE H. STUART, predecease me, or should she survive me by a period of less than two (2) months, then I give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever kind and wheresoever situate, to DR. CYNTHIA ANN STUART and DOUGLAS ANDREW STUART, equally, share and share alike, per stirpes. FOURTH: Should there be any property of whatsoever kind and wheresoever situate which I have the right to dispose of at the time of my death, including but not limited to any special or general power of appointment or both, I hereby appoint the same to my legatees set forth in Paragraph SECOND and Paragraph THIRD hereof. FIFTH: It is my Will and I so direct that Robert L. Knupp, Esquire, of Harrisburg, Pennsylvania, shall act as attorney for my Executor in the settlement of my estate, his being acquainted with my affairs. " SIXTH: I nominate, constitute and appoint FIRST UNION NATIONAL BANK, Harrisburg, Pennsylvania, Guardian of the estate of any minor or other beneficiary physically or mentally unable to manage his own affairs. Such Guardian shall have the authorization to use principal and income for the benefit of any such perso.n. SEVENTH: I nominate, constitute and appoint FIRST UNION NATIONAL BANK as Executor of this my Last Will and Testament. Said Executor shall have the power to discharge all the debts, liens and encumbrances upon my estate, as well as any taxes thereon, to pay for the costs of the final disposition of my remains and final illness, if any, to receive any and all commissions and other compensation for services rendered by me during my lifetime and to perform any and all fiduciary duties authorized by statute. Further, I direct my Executor to -2- preserve my estate and any instructions pertaining to the distribution of the same from any attachment or anticipation while in the hands of my said personal representative, it being my express intent that all legacies shall be free from any attachment or anticipation while in the hands of the accountant for my estate. IN WITNESS WHEREOF, I have to this my Last Will and Testament, typewritten on three (3) pages of paper, set my hand and seal at the end thereof this '~ day of ~.~-~-~L ~-~; ;<:~ ,1999. EVALYN M. HUDSON (SEAL) SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testatrix, EVALYN M. HUDSON, as and for her Last Will and Testament in the presence of us who, at her request, in her presence and in the presence of each other, all being present at the same time, have hereunto set our hands as witnesses. Name ~(SEAL) Name ~'~~"~ ~'-"---~o_ EAL) -3- COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF -~A ~ P~i )~/ . I, EVALYN M. HUDSON., Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. EVALYN M. HUDSON S~/;~vo, r.n to daya'n'd-- of~~-su~scribed before, 1999·me by EVALYN M. HUDSON, the Testatrix, this Notary Public My Commissi{)n ~n~[~iesr~.~=.s~a~y PuU,c .. (SEAL) /. _Han~bu,g, 9 .~. · ! My uom~ission I=XplraS Mar. 15, ZUUZI Member, Ponns~vania Association ot Notates COMMONWEALTH OF PENNSYLVANIA ' · SS. COUNTY OF -~n ~ P~I ~,d : the witnesses wnose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw EVALYN M. HUDSON, Testatrix, sign and execute the instrument as her Last Will and Testament; that EVALYN M. HUDSON signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Swornto and subscribed before this ~.t~ day of ~J..~m.~. Notary Public My Commission Expires: (SEAL) me ,1999· Notadal Seal Frances A. Aumlller, Notary Public Harrisburg, Dauphin My Commission Expires ~!~2002 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RE'DENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF HUDSON, EVALYN M. FILE NUMBER 21-03-0809 NUMBER L IL NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfer~ under Sec. 9116 (a) (1.2)] STUART, JOANNE H. 8 CROMWET.T. DRIVE POUGHKEEPSIE, NY 12603 TRUST F/B/O, JOANNE STUART RELATIONSHIP TO DECEDENT Do Not List Trustee(s) DAUGHTER DAUGHTER AMOUNT OR SHARE OF ESTATE 523,332.84 760,565.59 ENTER DOLLAR AMOUNTS FOR DISTPJBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II o ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.0 0 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) 3488 2361 U.S. POSTAGE PAID PHILADELPHIA.PA 19107 JUN 09,~0~ AMOUNT UNITED STATES oooo$8.00 000~2992-06 FIRST CLASS MAIL ~ Ills mty lquare 17013 BUREAU OF INDIVIDUAL TAXES ZNHERZTANCE TAX DTVZS/ON DEPT. 28060! HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-1547 EX AFP DONALD J TRAVAGLINI NACHOVIA BANK NA PO BOX 7558 PHILA JUL 30 All :30 PAOIJl~:~;:)eFiai~O ~,-'~ PA DATE 08-02-Z00q ESTATE OF HUDSON DATE OF DEATH 09-10-Z005 FILE NUMBER 21 05-0809 COUNTY CUMBERLAND ACH 101 Aeount Reeitted EVALYN M HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG TH/S LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF HUDSON EVALYN M FILE NO. 21 05-0809 ACH 101 DATE 08-02-200q TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) 4. Hortgeges/Notas Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F} 7.'Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (ScheduZa H) (9) 10. Debts/Mortgage Liabilitles/Lians (Schedule I) (10) 11. Total Deductions 12. Nat Value of Tax Return ($) 7z885.25 (6) 9~79~.R7 (7) 1zZ8~qgq.8~ (8) 9,872.~0 .00 NOTE: To insure proper .00 credit to your account, .00 subeit the upper port/on .00 of this fore with your tax payeent. 15. 14. NOTE: ASSESSMENT OF TAX: 15. Aeount of LLne 14 at Spousal rate 16. Aeount of Line 14 taxable at Lineal/Class A rate 17. Aeount of Line 14 at Sibling rata 18. Aeount of L/ne lq ~axable a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDITS: PAYHENT R[C[ZPT DISCOUNT DATE NUHBER INTEREST/PEN PA/D (-) 12-09-200~ CD00~29 2,710.5~ 06-09-200~ CDO0~O~ .00 1,:~OZ, 17r,.55 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 X O0 = .00 (~LG) 1,285,898.~$ X Oq5= 57,775.~$ (17) . O0 x 12 = .00 (28) .00 x 15 = .00 (zg)= 57,775.q$ AHOUNT PAID 51,500.00 $,56~.90 reflect flgures that /nclude the total of ALL returns assessed to date. TOTAL TAX CREDIT BALANCE OF TAX DUE ~NTEREST AND PEN. TOTAL DUE 57,775.~$ .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) Charitable/Governeental Bequests; Non-elected 9115 Trusts (Schedule J) (15) . O0 Net Value of Estate Subject to Tax (14) 1,28~,898.~ Zf an assessment ~as issued previously, 1/nas 14, 15 and/or 16, 17, 18 and 19 ,111 8.q05.72 (11) 18.27&.12 (12) 1,285,898.q3 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- 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 tho right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Hake check or money order payable to: REG/STER OF N/LES, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Xnharitanca and Estate Tax" (REV-1515). Applications are available at the Office of the Register of gills, any of the 15 Revenue District Offices, or by calling the special Z4-hour ansaering service for forms ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5010 (TT only). Any party in interest not satisfied aith the appraisement, alloaance, or disallowance of deductions, or assessment of tax (including discount or interest) as shoHn on this Notice must object Hithin sixty (60) days of receipt of this Notice by: --~ritten protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Departeent of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revia~ Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three (5) calendar months after tho decedant's death, a five percent (5Z) discount of the tax paid is a11o~ed. The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same canner and in the the same time period es you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes Hhich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. A11 taxes ~hich became delinquent on and after January 1, 1982 will bear interest at a rate ,hich will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z004 ara: Interest Daily Interest Daily Interest Year Rate Factor Year Rata Factor 1982 201 .0005q8 ~'~'~-1991 111 .000501 1983 162 .000458 1992 91 .000247 1984 111 .000501 1995-1994 71 .000191 1985 151 .000556 1995-1998 91 .000247 1986 IOZ .000174 1999 71 .00019Z 1987 XOZ .000174 ZOO0 72 .000191 --Interest is calculated as follo~s: /NTEREST = BALANCE OF TAX UNPA/D Daily Year Rate Factor ~ 91 .000247 ZOOZ 61 .000164 ZOO5 51 .000157 2004 4X .000110 X NUIIBER OF DAYS DELTNQUENT X DA'rLy 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 data sho~n on the Notice, additional interest must bm calculated. Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Evalyn M. Hudson No. 21-03-0809 also known as . Date of Death 9/10/03 ,Deceased Social Security No. 206-36-5148 Personal Representative(s) of the above Estate, deceased, varify that tho items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said invantory represents its fair value as of the date of the Decedenfs death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe varify that the statements made in this inventory are true and correct. IhNe understand that false statements herein made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom talsificetion to authorities. Name of Attorney: Robert L. Knupp I.D. No.: Address: 407 North Front Street PO Box 11848 Harrisburg, PA 17101 Personal Representative: Wacho/yia Ba?,,/b~A Ex~(~r By.'~ -~ ,~ C.~,~-~ / / Kim E Garrett, Trust Officer Telephone: 717-241-6500 See Attached Schedule (Attach Additional Sheets if neceaeary) Deacdption Total $ 7,885.25 Value Note: The Memorandum of mat estate outside the Commonweaith of Pennsylvania may, at the election of the pemonat representatNe, include the value of each item, but such figures should not be extended into the total of the Inventory. Sworn to and subscribed before me this 5th day of October Nota~ Public COMIVlONWEALTH OF PENNSYLVANIA Erika L. Boas, Not~y Public Ci~ of Lanmster, Lancaster County My Commi~ion Expires Feb. 5, 2008 FILE NUMBER: 200300809 INVENTORY FOR THE ESTATE OF Evalyn M. Hudson Who Died on September 10, 2003 Cash Accrued Income from Joseph A. Hudson, Jr. Trust due Evalyn M. Hudson Estate Accrued Income from Joseph A. & Evalyn M Hudson Trust due Evalyn M. Hudson Estate Accrued Income from Evalyn M. Hudson Trust due Evalyn M. Hudson Estate Revlon Group, Inc. - Cash Exchange from 7/7/1987 MedcoHealth Refunds Refund PA 2003 Income Tax Total 174.04 1,919.23 2,866.87 80.40 1,185.71 1,659.00 7,885.25 BUREAU OF ZNDZVZDUAL TAXES /NHERZTAHCE TAX DTVZSTON DEPT. Z8060! HARRZSBURG, PA 171Z8-0601 DONALD J TRAVAGLINI NACHOVIA BANK NA PO BOX 7558 PHILA PA 19101 CONNONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF DETERNZNATZON AND ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE 08-OZ-Z00~ ESTATE OF HUDSON DATE OF DEATH 09-10-Z003 FZLE NUHBER 21 03-0809 COUNTY CUHBERLAND ACN 201 Amount RemLtted REV-1~S5 EX &FP (01-05) EVALYN N HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To /nsure proper credit to your accoun*, subm/* the upper portion of th/s form vith your tax payment. CUT ALONG THZS LZNE I~ RETAZN LO~/ER PORTZON FOR YOUR FZLES ~ REV-483 EX AFP (01-03) ~ NOTZCE OF DETERNZNATZON AND ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~# ESTATE OF HUDSON EVALYN H FZLE NO.Z1 03-0809 ACN Z01 DATE 08-02-ZOOR ESTATE TAX DETERHZNATZON l. Credit For State Death Taxes as Verified 28/795.20 Z. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or [nterest) 55/06~.90 Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) Total Inheritance Tax Assessed 55~06q.90 5. Pennsylvania Estate Tax Due .00 TAX CREDZTS: aZF PAZD AFTER THZS DATE, SEE REVERSE SZDE FOR CALCULATZON OF ADDZTZONAL /NTEREST. TOTAL TAX CREDZT I .00 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 (ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT 1S REQUZRED ZF TOTAL DUE IS REFLECTED AS A 'CRED/T" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section Zl~O (b) of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payabXe to: REGISTER OF NILES, AGENT. A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iSIS). Applications are available at tho Office of the Register of #ills, any of the Z3 Revenue District Offices or from the Department's Zq-hour answering service for forms ordering: 1-800-56Z-2050; services far taxpayers with special hearing and / ar speaking needs: 1-800-~qT-30ZO (TT only). Any party in interest not satisfied eith the assessment of tax as shown on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17128-10Z1) --electing to have tho matter determined at audit of the personal representative, --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of Individual Taxes, ATTN: Post Assessment Review Unit) Dept. ZB060I, Harrisburg, PA Phone (7[7) 787-6505. See page S of the book[et "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91) Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (lB) months from the date of death. Taxes which became delinquent before January l, [98Z bear interest at the rate of six (6g) percent par annum calculated at a daily rate of .00016~. AIl taxss which became delinquent on or after January 1) 198Z will bear interest at a rata which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZO0~ ars: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea___r Rate Factor Yea~ Rate Factor 1982 ZOZ .0005q8 1988-1991 X1Z .000301 2001 9Z .OOOZq7 1965 16Z .000~8 1992 9Z .O00Z~7 ZOO2 6Z .00016~ 198q llZ .000301 1993-199~ 7Z .00019Z ZOO5 5Z .000[~7 1985 15Z .000356 1995-1998 92 .O00Z~7 ZO0~ ~Z .go0110 1986 lOX .O00ZTq 1999 72 .O0019Z 1986 lOX .O00ZT~ ZOO0 BZ .000219 --Intsrest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELIN{~UENT 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. BUREAU OF /ND/VTDUAL TAXES INHERITANCE TAX DIVISIOH p.n. Box Z80601 HARRISBURG, PA 171Z8-0601 DONALD J TRAVAGLINI NACHOVIA BANK NA PO BOX 7558 ~.. PHILA PA 19Z~ COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF DETERNZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE 11-29-2004 ESTATE OF HUDSON DATE OF DEATH 09-10-2005 FILE NUMBER 21 05-0809 COUNTY CUMBERLAND ' '~i'~!i'~ACN 202 I Amoun~ Remi~ed REV-7$[ EX AFP ¢g9-0~i) EVALYN N HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure propor crodi~ ~:o your account:, subm/~ ~:he upper por~:ion of ~his fore wi~h your ~ax payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FILES ~1 REV-736 EX AFP (01-02) xx NOTICE OF DETERHZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER x~ ESTATE OF HUDSON EVALYN H FILE N0.21 05-0809 ACN ZOZ DATE 11-29-2004 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verified Z8,795.ZO 2. Pennsy/vania Inheritance Tax Assessed (Excluding Discount and/or Interest) 55,064.90 .00 Inheritance Tax Assessed by Other States or Territories of the Un/ted States (Excluding Discount and/or Interest) q. Total Inheritance Tax Assessed 5. Pennsylvan/a Estate Tax Due 55z064.90 .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 .00 TAX CREDITS Additional Pennsylvanga Estate Tax Due PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDZTZONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE J (/F TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REQUIRED ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR [NSTRUCTTONS. .00 .00 .00 .00 PURPOSE OF NOT[CE: To fulfill tho requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. OBJECTIONS: Section 91q0). PAYMENT: Detach the top portion of this Notice and submit aith your payment to the Register of Nil Is printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Xnheritance and and Estate Tax" (REV-1313). Applications ara available online at uuu.revanue.state-oa.us, any Register of Nills or Revenue District Office, or from the Department's 2q-hour ansaering service for forms orders: 1-800-36Z-ZOSO~ services for taxpayers aith special hearing and/or speaking needs: 1-800-qqT-30ZO (TT only). Any party in interest not satisfied with the appraisment, alloaance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You amy object by filing a protest online at wmm.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period, in order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You amy also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box Z81021, Harrisburg, PA 171ZS-lOgl. Petitions amy not be foxed. B) Election to have the matter determined at the audit of the account of tho personal representative. C) Appeal to the Orphans' Court. ADH/N- [STRATIVE CORRECTIONS: PENALTY: INTEREST: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of [ndividual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. See page S of tho booklet "Instructions for [nheritance Tax Return for a Resident Decedent" (REV-la01) for an explanation of administratively correctable errors. The lax tax amnesty non-participation penalty is computed on the total 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 the 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. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing latter becomes delinquent at the expiration of one (1) month from the date the final notice of tho increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 198Z bear interest at tho rate of six (BI) percent per annum calculated at a daily rate of .00016q A11 taxes which became delinquent on or after January 1, 198Z will 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 1982 through 200q are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea____r Rate Factor Year Rate Factor 1982 ZOZ .0005q8 1988-1991 llZ .000501 2001 9Z .O00Zq7 1983 16Z .000q38 1992 9Z .0002q7 2002 6Z .00016q 198q 11X .000301 1993-199q 7Z .00019Z ZOO3 5X .000137 1985 13Z .000356 1995-1998 9Z .O00Zq7 200q qZ .000110 1986 ZOZ .O00Z7q 1999 7Z .OO019Z 1987 9Z .O00Zq7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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 tho date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 8/15/2005 KNUPP ROBERT L POBOX 11848 HARRISBURG, PA 17108 RE: Estate of HUDSON EVALYN M File Number: 2003-00809 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 9/10/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~::~~~ REGISTER OF WILLS cc: File Personal Representative(s) Judge cPf . Ll_' ~~~ ~- L'_ ,.-.-.... Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: ;;-vcLl;n (1/ ~J.iOr7 Date of Death: ~tTlber /0/ Jloo ~ Estate No.: dCOcS - 06f61 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 Rl No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No IXJ. 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 .Kl No 0 c. Copies of receipts, releases, joinders and approval offonnal or informal accounts may be filed with the Clerk of the Orphans' Court and may be /1 j. / ___ attached to this report. [UoC/'OUI ,,_ L>cud::/ ;Uf. . Date: ~ ~~; j ~ -l-wl Mf;,,~ S ajr tt1c1tW~ rf!cifJir IvVl- h&cui-.- .(yY1 If: Grocll. 'ft<.Jsf ~ _ / co _:r Name ('" / Of) ~Jr.f~ 0 UeNl Address <;1 L4/JLMkr- #f 170D3 / 0.... ('-! L:_c c.. -~ 1/7 d f/ 3Lf3/ Telephone No. ~ -$ ~:;::. 'j C~:~~ C'-..o U r -', \'....-' Capacity: rn Personal Representative o Counsel for personal representative ep