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Home My WebLink About03-0803Estate of also known as Register of Wills of York County, Pennsylvania PETITION FOR GRANT OF LETTERS LAWRENCE J. KAMPEL, JR No. ~~~~= , Deceased Social Security No.~_ 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 Testamentary and aver that Petitioner(s) is/are the executeo_r_named in the last Will of the decedent, dated ... J'u'.,,/ 2, ~-,~3 · and codicil(s) dated none ( 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 incompetent: [~ B. Grant of Letters of Administration (d.b.n.c.ta; pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that 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. ~ ~L.O,~.A.¢C~ ,,~,~--)) County, Pennsylvania, with his/her last family or principal residence at 465 Bethany Drive. Mechanies]3ur~'. PA 1705.~ (list street, number, ~'n'd municipality) Decedent, then 77 years of age, died September 17 ,20 03 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 , at Holy Spirit Hospital (Location) $_ unest imated $ 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: Typed or printed name and residence Thomas E. Kampel 8930 Carlisle Road, P. O. Box 157 Wel lsvil le, PA 17365 snaceNVillsPetGrantLtJ2001 Oath of Personal Representative · Commonwealth of Pennsylvania County of York The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief or Petitioner(s) and that, as~p)ersonal representative(s) of the Decedent, Petition(s) wil! well and truly administer the e..~aJ~ according to law./ 4~ ......... -~:'" ':~'- ~4' / ' Sworn tooraffirmedandsubscribed ~- ~ ~to~ {~ Estate of ~ J. [~]P~ Jr. Social Security No.: 211 14 8618 Date of Death: Sept~er 17, AND NOW, ~to~r ~ ~ ,20 0~ of the Petition on the reverse side hereon, satisfacto~ proof having been presented before me, IT IS DECREED that Letters ~ Testamentary ~ Of Administration are hereby granted to _ Deceased 2003 . _ , in consideration '-T"~OD~.~ ~-~ [~J~ ~-~/ ~/~)/T) ~./ db.nc.ta; pendente lite; durante absentia: durante minoritate in the above estate and that the instrument(s) dated July 2, 1993 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ............ $ Short Certificate(s) ~.~.$ Renunciation ....... $ Affidavits ( ) ....... $. Extra Pages ( ) ..... $ Codicil ............ $ JCP Fee ........... $ Inventory ........... $ Automation Fee ..... $ Other .............. $ TOTAL ........ $ Attorney: ~mo Do Register of Wil~z.~ ,~_~~ Schrack, I-~ I I.D. No: 15893 Address: P.O. Box 310 Dillsburg, PA 17019+0310 Telephone: 717-432-9733 snace/WillsPet Grant Lt/2001 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, $2.00 P 9463232 No. SEP 1 8 2OO3 Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Lawrence J. Jr. San. 15,192 Ptttabur Cumberland Co. Pennsboro -- It -- 8618 ~nufacturein ~65 Bethany Dr.. Vbite Thomas B. 2003 Cre~ator PA Cocklin Funeral Home, Inc., Dillabur$, Pa 17019 Last Will of LAWRENCE J. KAMPEL, JR. I, LAWRENCE J. KAMPEL, JR., of Mechanicsburg, Cumberland County, Pennsylvania, make this Will and revoke all of my prior wills and codicils. Article One My Family I am not now married. The names and birth dates of my children are: THOMAS EDWARD KAMPEL, born January 31, 1953 DAVID GRANT KAMPEL, born February 3, 1955 LAURA JOANN SHUTTLESWORTH, born May 23, 1968 KAREN LOUISE KAMPEL, born November 1, 1960 All references to my children in my will are to these children, as well as any children subsequently born to me, or legally adopted by me. Page 1 Article Two Distribution of My Property Section 1. Pour-Over to My Living Trust All of my property of whatever nature and kind, wherever situated, shall be distributed to my revocable living trust. The name of my trust is: LAWRENCE J. KAMPEL, JR., sole Trustee, or his successors in trust, under the LAWRENCE J. KAMPEL, JR. LIVING TRUST, dated May 25, 2001, and any amendments thereto. Section 2. Alternate Disposition If my revocable living trust is not in effect at my death for any reason whatsoever, then all of my property shall be disposed of under the terms of my revocable living trust as if it were in full force and effect on the date of my death. Article Three Powers of My Personal Representative My personal representative shall have the power to perform all acts reasonably necessary to administer my estate, as well as any powers set forth in the statutes in the State of Pennsylvania relating to the powers of fiduciaries. Page 2 Article Four Payment of Expenses and Taxes and Tax Elections Section 1. Cooperating with the Trustee of My Living Trust I direct my personal representative to consult with the Trustee of my revocable living trust to determine whether any expense or tax shall be paid from my trust or from my probate estate. Section 2. Tax Elections My personal representative, in its sole and absolute discretion, may exercise any available elections with regard to any state or federal tax laws. My personal representative shall not be liable to any person for decisions made in good faith under this Section. Section 3. Apportionment All expenses and claims and all estate, inheritance, and death taxes, excluding any generation-skipping transfer tax, resulting from my death and which are incurred as a result of property passing under the terms of my revocable living trust or through my probate estate shall be paid without apportionment and without reimbursement from any person. However, expenses and claims, and all estate, inheritance, and death taxes assessed with regard to property passing outside of my revocable living trust or outside of my probate estate, but included in my gross estate for federal estate tax purposes, shall be chargeable against the persons receiving such property. Page 3 Article Five Appointment of My Personal Representative I appoint THOMAS EDWARD KAMPEL to be my personal representative. If THOMAS EDWARD KAMPEL cannot act, or is unwilling to act, I appoint DAVID GRANT KAMPEL as my successor personal representative. I direct that my personal representatives not be required to furnish bond, surety, or other security. I have initialed all of the pages of this Will, and have signed it on May 25, 2001. The foregoing Will was, on the day and year written above, published and declared by LAWRENCE J. KAMPEL, JR. in our presence to be his Will. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses and have initialed each page. We declare that at the time of our attestation of this Will, LAWRENCE J. KAMPEL, JR. was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or cqnstraint. Address: wIr ss Address: . Page 4 STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. We, LAWRENCE J. KAMPEL, JR., THOMAS J. AHRENS, and MEGAN B. SOUTHWELL, the Testator and the witnesses, respectively, whose names are signed to the foregoing Will, having been sworn, declared to the undersigned officer that the Testator, in the presence of the witnesses, signed the instrument as his last Will, that he signed, and that each of the witnesses, in the presence of the Testator and in the presence of each other, signed the Will as a witness. LAWRENC~PI~L, ~,/' '~~ WITNESS Subscribed and sworn before me by LAWRENCE $. KAMPEL, JR., the Testator, and by Thomas J. Ahrens and Megan B. Southwell, the witnesses, on May 25, 2001. NOTARY PUBLIC My commission expires: Page 5 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Estate No. LAWRENCE J. KAMPEL, JR. September 19, 2003 2103-00803 To the Register: I certify that Notice of Beneficial Interest 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 October 16, 2003. Nanle Thomas Edward Kampel David Grant Kampel Laura Joann Shuttlesworth Christopher Shuttlesworth Jared Shuttlesworth Jamie Shuttlesworth Jordan Shuttlesworth Christopher Kampel Dustin Kampel Address P O Box 157 Wellsville, PA 17365-0157 3710 Emig School Road Dover, PA 17315 8980 Carlisle Road Wellsville, PA 17365 901 Loring Lane Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: WM. D. SCHRACK, III, ESQUIRE 124 West Harrisburg Street Dillsburg, PA 17019-0310 (717) 432-9733 Counsel for Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE. Whether you will receive any money or property will be determined wholly or partly by the decedent's Will. If the decedent died without a Will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA In re: THE ESTATE OF: LAWRENCE J. KAMPEL, JR. ESTATE NO. 2103-00803 TO: THOMAS EDWARD KAMPEL CHRISTOPHER KAMPEL CHRISTOPHER SHUTTLESWORTH DAVID GRANT KAMPEL DUSTIN KAMPEL JARED SHUTTLESWORTH LAURA JOANN SHUTTLESWORTH JAMIE SHUTTLESWORTH JORDAN SHUTTLESWORTH Please take note: The Decedent, LAWRENCE J. KA~PEL, JR., September, 2003, at Holy Spirit Hospital, Cumberland County, Pennsylvania. died on the 17th day of Lower Allen Township, The personal representative of the Decedent is: Thomas E. Kampel P 0 Box 157 Wellsville, PA 17365-0157 (717) 432-9688 The Decedent died testate (with a Will)and the Will was filed with the office of the Register of Wills of Cumberland County. Register of Wills of Cumberland County 1 Courthouse Square Carlisle, Pennsylvania 17013 (717) 697-0371 An additional copy of the Will may be obtained by contacting the Register of echa. r~~i i Wills and paying th on. Date:f~.~./~ /'~/ o~.~J~U~.~ ~SCHRACK, III, ESQUIRE-N 124 West Harrisburg Street P.O. Box 310 Dillsburg, PA 17019 (717) 432-9733 Counsel for Personal Representative SCHRACK & LINSENBACH LAW OFFICES 124 W. HARRISBURG STREET · P. O. BOX 310 DILLSBURG, PA 17019-0310 PHONE (717) 432-9733 FAX (717) 432-1053 December 2, 2003 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Ladies: The Estate of Lawrence J. Kampel, Jr. D/D September 17, 2003 File No. 2003-00803 I enclose Executor's check No. 002, drawn against the PNCBANK, for the sum of $22,500.00. It is tendered as a payment on account of Transfer Inheritance Tax liability associated with the administration of the decedent's affairs. Please accept the payment as tendered, and issue the appropriate receipt, forwarding same to my attention. Thank you for your assistance in crediting the payment on account. Sincerely, SCHRACK & LINSENBACH WDS enc. By: SCHRACK & LINSENBACH LAW OFFICES 124 WEST HARRISBURG STREET POST OFFICE BOX 310 DmLSBURO, PA 17019-0310 REGISTER OF WILLS OF CI1VBERLAND (I3 Ck~3erland County Court House CAP&S I LE, PA 17 013 h,,llh,,ilh,,,,,lh,th,,ih,,Ih,,h h,lhhh,h h,hh,i COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003310 SCHRACK & LINSENBACH C/O WM D SCHRACK ESQUIRE 124 W HARRISBURG ST PO BOX 310 DILLSBURG, PA 17019-0310 ........ fold ESTATE INFORMATION: SSN: 211-14-8618 FILE NUMBER: 2103-0803 DECEDENT NAME: KAMPEL LAWRENCE J JR DATE OF PAYMENT: 12/04/2003 POSTMARK DATE: 1 2/03/2003 CUMBERLAND COUNTY: DATE OF DEATH: 09/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $22,500.00 TOTAL AMOUNT PAID' $22,500.00 REMARKS: THOMAS EDWARD KAMPEL C/O SCHRACK & LINSENBACH SEAL CHECK//002 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH. REGARDLESS OF THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM YEARLY UNTIL COMPLETION STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Estate No.: LAWRENCE J. KAMPEL, Jr. Sept 17, 2003 2103-0803 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: State whether administration of the estate is complete: Yes X No Date: o If the answer is No, state when the personal representative reasonably believes that the administration will be complete: (date) If the answer to No. 1 is yes, state the following: A. Did the personal representative file a final account with the court? Yes No X B. The separate Orphans' Court No. (if any) for the personal representative's account is: (Not Applicable in Dauphin County) C. Did the personal representative state an account informally to the parties in interest? Yes X No D. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~-.---~~~ ~5~/~~ S~gnature Thomas E. Kampel Name (Please type or print) P. O. Box 157, Wellsville, PA 17365 Address (MAH:rmffAM3) (717) 432-9688 Telephone No. Capacity: Personal Representative Counsel for Personal Representative REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 E C E D E N T CABP HPr~ EP~. CR~ KO~ cg R E C A P I T U L A T I O N C 0 M 1 I 0 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2103 ~0803 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Kampel Jr. Lawrence J. DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 0~/7W3~/~D03 I 01/15/1926 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 1. Odginal Return ~ 2. 4. Limited Estate 4a. 6. Decedent Died Testate 7. (Attach copy of Will) Litigation Proceeds ReceivedF~ 10. SOCIAL SECURITY NUMBER 211 - 14- 8618 THIS l,~t: i URN MUST BE FILED IN D~ REGISTER OF WILLS SOCIAL SECURITY NUMBER Supplemental Return [~ 3. ~F~)~r~,~[~t Compromise (date of death after 12-12-2)[~ 5. Beqei/edt Maintained a Living Trust 8. (~l~tl~3J0e~3py o! Trust) Spousal Poverty Credit ~ I 11. ~dd~)f death between 12-31-91 and 1-1-95) (d,a Remainder Return pn Federal Estate Tax Return Total Number of Safe Depo Election to tax under Sec. 9 (Attach ScL O) NAME Wm. D. Schrack III Esq. FIRM NAME (If Applicable) Wm. D. Schrack, III Esquire TELEPHONE NUMBER 717/432- 9733 COMPLETEMAILINGADDRESS 124 W. Harrisburg Street Post Office Box 310 Dillsburg, PA 17019-0310 (1) 1Real Estate (Schedule A) 2Stocks and Bonds (Schedule B) (2) 3Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) 5Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) S Jointly Owned Property (Schedule F) (6) [:~eparate Billing Requested 7inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8.Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) (9) 1(]Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11Total Deductions (total Lines 9 & 10) lPNet Value of Estate (Line 8 minus Line 11) None 15,42~g0 55,288; 00 199,000,00 304,927.18 146,500.00 141,674.41 43,781.85 None 1:]Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14~Jet Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY (8) 862,814.09 (11) 43,781.85 (12) 819,032.24 (13). (14) 819,032.24 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1,50,mount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116(a)(1.2) 16~,mount of Line 14 taxable at lineal rate 17Amount of Line 14 taxable at sibling rate 180,mount of Line 14 taxable at collateral rate 19tax Due 819,032.24 .o 0 .0 45 .12 .15 (15) 0.00 (16) 36,856.45 (17) 0.00 (18) 0.00 (19) 36,856.45 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: TREETADDRESS 465 Bethany Drive CITY Mechanic sbur8 STATE ZiP P^ 17055 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 22,500.00 1,184.21 (~) Total Credits ( A + B + C ) (2) 36,856.45 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4Jf 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) 5If 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. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... ~ ~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~ [~ 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ~ [~ 4Did 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. 23,684.21 0.00 0.00 13,172.24 0.00 13,172.24 Under penalties o! 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 o! preparer other than the ~p~nal representative is based on all information of which preparer has any knowledge. mGNATUREOFPER~ONSmLEFORFILIN~GR~RN~.~ Thomas Edward Kampel // D S,G,r~YUmEO~P~P^R~-R~RT~ ~Z,,,,,,,,,,,,,,,~'A'r,vE Wm. D. Schrack. III Esquire / / j~ e / ~ ~ / ~ 124 W. Harrisbur~ Street / /._~ A 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. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not 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 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 decedenrs 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. Copyright (c) 2000 form software only Tl~e Leckner Group, Inc, Form REV- 1500 EX (Rev. 6-00) Last Will of LAWRENCE J. KAMPEL, JR. I, LAWRENCE J. KAMPEL, JR., of Mechanicsburg, Cumberland County, Pennsylvania, make this Will and revoke all of my prior wills and codicils. Article One My Family I am not now married. The names and birth dates of my children are: THOMAS EDWARD KAMPEL, born January 31, 1953 DAVID GRANT KAMPEL, born February 3, 1955 LAURA JOANN SHUTTLESWORTH, born May 23, 1968 KAREN LOUISE KAMPEL, born November 1, 1960 All references to my children in my will are to these children, as well as any children subsequently born to me, or legally adopted by me. Page 1 Article Two Distribution of My Property Section 1. Pour-Over to My Living Trust All of my property of whatever nature and kind, wherever situated, shall be distributed to my revocable 1Mag trust. The name of my trust is: LAWRENCE J. KAMPEL, JR., sole Trustee, or his successors in trust, under the LAWRENCE J. KAMPEL, JR. LIVING TRUST, dated May 25, 2001, and any amendments thereto. Section 2. Alternate Disposition If my revocable 1Mng trust is not in effect at my death for any reason whatsoever, then all of my property shall be disposed of under the terms of my revocable living trust as if it were in full force and effect on the date of my death. Article Three Powers of My Personal Representative My personal representative shall have the power to perform all acts reasonably necessary to administer my estate, as well as any powers set forth in the statutes in the State of Pennsylvania relating to the powers of fiduciaries. Page 2 Article Four Payment of Expenses and Taxes and Tax Elections Section 1. Cooperating with the Trustee of My Living Trust I direct my personal representative to consult with the Trustee of my revocable living trust to determine whether any expense or tax shall be paid from my trust or from my probate estate. Section 2. Tax Elections My personal representative, in its sole and absolute discretion, may exercise any available elections with regard to any state or federal tax laws. My personal representative shall not be liable to any person for decisions made in good faith under this Section. Section 3. Apportionment All expenses and claims and all estate, inheritance, and death taxes, excluding any generation-skipping transfer tax, resulting from my death and which are incurred as a result of property passing under the terms of my revocable living trust or through my probate estate shall be paid without apportionment and without reimbursement from any person. However, expenses and claims, and all estate, irtheritance, and death taxes assessed with regard to property passing outside of my revocable living trust or outside of my probate estate, but included in my gross estate for federal estate tax purposes, shall be chargeable against the persons receiving such property. Page 3 'Article Five Appointment_of My Personal Representative I appoint THOMAS EDWARD KAMPEL to be my personal representative. If THOMAS EDWARD KAMPEL cannot act, or is unwilling to act, I appoint DAVID GRANT KAMPEL as my successor personal representative. I direct that my personal representatives not be required to furnish bond, surety, or other security. I have initialed all of the pages of this Will, and have signed it on May 25, 2001. ~"~WRENCE J.,.~MPiE~ J'~ J The foregoing Will was, on the day and year written above, published and declared by LAWRENCE J. KAMPEL, JR. in our presence to be his Will. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses and have initialed each page. We declare that at the time of our attestation of this Will, LAWRENCE J. KAMPEL, JR. was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or cqnstraint. WITNESS/ Address: Address: 615 Page 4 STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND ) ) ). SS. We, LAWRENCE J. KAMPEL, JR., THOMAS J. AHRENS, and MEGAN B. SOUTHWELL, the Testator and the witnesses, respectively, whose names are signed to the foregoing Will, having been sworn, declared to the undersigned officer that the Testator, in the presence of the witnesses, signed the instrument as his last XVilI, that he signed, and that each of the witnesses, in the presence of the Testator and in the presence of each other, signed the Will as a witness. LAWRENC~KAMPI~[, ~R:~' - ' WITNESS t/ Subscribed and sworn before me by LAWRENCE J. KAMPEL, JR., the Testator, and by Thomas J. Ahrens and Megan B. Southwell, the witnesses, on May 25, 2001. NOTARY PUBLIC My commission expires: Page 5 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Lawrence J. Kampel Jr. SS# 211-14-8618 09/17/2003 FILENUMBER 2103-0803 All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE ITEM DESCRIPTION UNIT VALUE NUMBER OF DEATH 1 Torchmark Corporation - 72 shares @ $113.45 8,168.50 2 Waddell & Reed Financial, Inc. 21 shares @ $345 7,256.00 TOTAL (Also enter on line 2, Recapitulation) 15,424.50 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97) REV-1504 EX + (1-97) SCHEDULE C CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PARTNERSHIP or SOLE-PROPRIETORSHIP RESIDENT DECEDENT ESTATE OF FILE NUMBER 2103-0803 Lawrence J. Kampel Jr. SS# 211~14-8618 09/17/2003 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. VALUE AT ITEM DESCRIPTION DATE OF DEATH NUMBER 1 One-third interest in Village Development Company, a Pennsylvania partnership, with a total value of $165,864 (see accountant's valuat i on ) Copyright (c) 1996 form soltware only CPSystems, Inc. 55,288.00 TOTAL (Also enter on line 3, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 55,288.00 Form REV-1504 EX (Rev. 1-97) VILLAGE DEVELOPMENT COMPANY (PARTNERSHIP) FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION YEARS ENDED DECEMBER 31, 2003 AND 2002 AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS (Compiled) COPY 3425 Simpson Ferry Rd. Camp Hill, PA 17011 (717) 763-1~n. FAX (717) 763-1646 pga@pgacpas.com P adden, Guerrini & Assodates, P.C. Certified Public Accountants H. David Padden, CPA Karin M. Guerrini, CPA Thomas N. Snavely, CPA, CFE Ryan T. Casey, CPA Frederick A. Tabor Allyson R. Hornbaker, CPA Jason R. Brocious, CPA April C. Sorge Stefanie M. Knaub Kerri L. Farey LuAnn Ishaq To the Partners Village Development Company We have compiled the accompanying statements of assets, liabilities and partners' equity - cash basis of Village Development Company (a Partnership) as of December 31, 2003 and 2002, and the related statements of revenues and expenses - cash basis, partners' equity - cash basis, and cash flows, for the years then ended, in accordance with standards established by the Statement on Standards for Accounting and Review Services issued by the Amedcan Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of the Company's management. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurance on them. The Company's policy is to prepare its financial statements using the cash basis of accounting; consequently, certain revenues and the related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. Accordingly, the accompanying financial statements are not intended to present the financial position and results of operations in conformity with generally accepted accounting principles. ~ac~ quertini ~ j~ssociates, ~. C. Certified Public Accountants Camp Hill, Pennsylvania Januaw 13,2004 Members: American Institute of Certified Public Accountants Pennsylvania Institute of Certified Public Accountants VILLAGE DEVELOPMENT COMPANY STATEMENTS OF ASSETS, LIABILITIES, AND PARTNERS' EQUITY ~ CASH BASIS (See Accountants' Compilation Report) ASSETS December 31 2003 2O02 Current Assets Cash and cash equivalents Inventory Building materials Property, Equipment and Improvements Land Equipment Motor vehicle Less accumulated depreciation Net Property, Equipment and Improvements Advance American Technology, Inc. TOTAL ASSETS $ 43,847 2,075 8O,99O 23,654 21,636 126,280 (41,551) 84,729 3,000 $ 133.651 $ 10,954 2,075 100,990 23,654 21,636 146,280 (39,059) 107,221 3,000 $ 123,250 Partners' Equity PARTNERS' EQUITY $ 133.651 $ 123.250 See notes to the financial statements 2 VILLAGE DEVELOPMENT COMPANY STATEMENTS OF REVENUES AND EXPENSES - CASH BASIS (See Accountants' Compilation Report) Operating Revenues Rental income Interest income Total Operating Revenues Years Ended December 31 2003 2002 18,800 $ 18,675 2 9 18,802 18,684 Operating Expenses Maintenance Professional fees Property taxes Depreciation Bank charges Miscellaneous expenses Total Operating Expenses NET OPERATING INCOME (LOSS) 210 984 4,502 2,492 213 8,401 $ 10,401 4,319 6,083 3,929 4,154 131 58 18,674 10 See notes to the financial statements 3 VILLAGE DEVELOPMENT COMPANY STATEMENTS OF PARTNERS' EQUITY - CASH BASIS YEARS ENDED DECEMBER 31, 2003 AND 2002 (See Accountants' Compilation Report) Partners' Equity, December 31, 2001 Increases Capital contributed Net income, year ended December 31, 2002 Partners' Equity, December 31, 2002 Increases Capital contributed Net income, year ended December 31, 2003 PARTNERS' EQUITY, DECEMBER 31,2003 Lawrence J. Thomas E. Total Kampel, Jr. Kampel $ 120,687 $ 55,288 2,553 2,553 10 3 $ 44,288 David G. Kampel $ 21,111 4 123,250 57,844 44,291 21,115 3,467 10,401 3,467 $ 133.651 $ 61,311 $ 47.758 3,467 $ 24.582 See notes to the financial statements 4 VILLAGE DEVELOPMENT COMPANY STATEMENTS OF CASH FLOWS (See Accountants' Compilation Report) Cash Flows From Operating Activities: Net income Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense Net Cash Provided by Operating Activities Cash Flows From Investing Activities: Sale of land Cash Flows From Financing Activities Partner capital contributions Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of Year Cash and Cash Equivalents, End of Year Years Ended December 31 2003 2002 $ 10,401 $ 10 2,492 12,893 4,154 4,164 20,000 - 21553 32,893 6,717 10,954 4,237 $ 43.847 $ 10.954 See notes to the financial statements 5 VILLAGE DEVELOPMENT COMPANY NOTES TO THE FINANCIAL STATEMENTS DECEMBER 31, 2003 AND 2002 (See Accountants' Compilation Repod) 1. Summary of Significant Accounting Policies The Partnership uses the cash basis of accounting. Revenues are recorded in the period received, and expenses are recorded in the period paid. Inventory - Consisting of building materials is valued at the lower of cost or market. Property, Equipment and Improvements - Property, equipment and improvements are recorded at cost. Depreciation is computed using the straight-line and double declining balance methods over the following estimated lives: Buildings and improvements Equipment Motor vehicles 7 to 31.5 years 5 years 5 years Maintenance and repairs are charged to operations as incurred, and expenditures for significant betterment and renewals are capitalized. Long-term construction projects are accounted for using the completed contract method. Related Party Transactions The Partnership leases certain woodworking equipment and a pick-up truck to Kampel Enterprises, Inc. on a month-to-month lease. The partners own collectively a majority of the issued and outstanding stock of Kampel Enterprises, Inc. Rental income from the lease of the equipment and pick-up truck was $16,800 and $16,800 in 2003 and 2002, respectively. The Partnership advanced $3,000 to American Technology, Inc. during 1997. Two of the three partners in Village Development Company own one hundred (100%) percent of the outstanding shares of American Technology, Inc. 6 3425 Simpson Ferry Rd. Camp Hill, PA 17011 (717) 763-16~4 FAX (717) 763-1646 pga@pgacpas.com Padde~ Guerrini & Assodates, P.C. Certified Public Accountants H. David Padden, CPA Karin M. Guerrini, CPA Thomas N. Snavely, CPA, CFE Ryan T. Casey, CPA Frederick A. Tabor Allyson R. Hornbaker, CPA Jason R. Brocious, CPA April C. Sorge Stefanie M. Knaub Kerri L. Farey LuArm Ishaq To the Partners Village Development Company The following data accompanying the basic financial statements as of December 31, 2003 is presented only for supplemental analysis purposes, and has been compiled by us without audit or review from information that is the representation of the Partnership, and we do not express an opinion or any other form of assurance on such information. Padde~ Guerrini ~l, Associates, P.C. certified Public Accountants camp Hill, Pennsylvania January 13, 2004 Members: American Institute of Certified Public Accountants 7 Pennsylvania Institute of Certified Public Accountants Land Shearer ~rm Krohn Equipment Woodworking equipment Tool carrier Xerox copier Motor Vehicle Silverado pick-up TOTAL VILLAGE DEVELOPMENT COMPANY SCHEDULE OF FIXED ASSETS DECEMBER 31,2003 (See Accountants' Report on Supplementary Information) Cost $ 27,491 53,499 80,990 17,195 727 5,732 23,654 21,636 $ 126,280 Accumulated Depreciation 17,195 727 5,732 23,654 17,897 $ 41,551 Net Book Value $ 27,491 53,499 80,990 3,739 $ 84.729 8 REV-1507 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lawrence J. Kampel Jr. SCHEDULE D MORTGAGES & NOTES RECEIVABLE SS# 211-14-8618 09/17/2003 FILENUMBER 2103-0803 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Balance due on promissory note given to decedent to secure the purchase from him of his stock in a family-owned business VALUE AT DATE OF DEATH 199,000.00 TOTAL (Also enter on line 4, Recapitulation) $ 199,000.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1507 EX (Rev. 1-97) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Lawrence J. Kampel Jr. SS# 211-14-8618 09/17/2003 2103-0803 Include the proceeds of litigation and the date theproceeds were received by the estate. All prol~erty jointly-owne¢l with the ricJht of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Adams County National Bank checking account #2114208 Mellon Platinum Account #5491492011245325 Members 1st Savings Account #209212-00 Members 1st Checking Account #209212-00 Members 1st Investment Savings Account #209212-00 PNC Holder Account #C0431371 Wachovia - CD #247402291922778 Wachovia - checking account #1010049420711 Wachovia checking account #1010049420753 Cash refund realized on the return to manufacturer of an unused piece of exercise equipment Haar's Auction - sale of miscellaneous furniture Miscellaneous aircraft parts inventory (see attached) Winnebago camper Remaining balance in decedent's 401(k) account that was paid to the Estate TOTAL (Also enter on line 5, Recapitulation) VALUE AT DATE OF DEATH 5,435.74 4,437.00 25.00 6,485.91 14,291.52 13 809.68 20,196.70 61,982.96 25,495.23 8,930.00 143.50 7,500.00 42,500.00 93,693.94 $ 304,927.18 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX {Rev. 1-97) NATIONAL BANK October 29, 2003 Schrack & Linsenbach Law Offices PO Box 310 Dillsburg, PA 17019-0310 Re: Estate of Lawrence J. Kampel, Jr. Dear Mr. Schrack, III: The following information is being provided as per your request: Acct. Type Account Account Accrued Ownership Date No. Principal on Interest to Account Date of Death Date of Death Opened Checking 2114208 $5,435.74 $.30 Individual i-4-03 There was no Safe Deposit Box held by the decedent at the time of death. Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information. please feel free to contact me at (717) 338-2171. Sincerely, Lois A. Kime Deposit Services MEMBERS 1st FEDERAL CREDIT UNION REGULAR 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 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 INVESTMENT SAVINGS ACCOUNT: Account NumbedSuffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 209212-00 09/08/2001 $25.00 $.00 $25.00 None 209212-11 09/08/2001 $6,485.20 $.71 $6,485.91 None 209212-05 09/13/2001 $14M284.95 $6.57 $14,291.52 None S 1sT FEDERAL CREDIT UNION 'se A. Wolfe ~" - Insurance Supervisor November 7, 2003 Estate of: LAWRENCE J. KAMPEL, JR. Date of Death: 09/17~2003 Social Security Number: 211-14-8618 5000 Louise Drive · P.O. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www. memberslst.org Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 Reference ID: 744599 Account Type November 5, 2003 SCHRACK & LINSENBACH 124 WEST HARRISBURG STREET PO BOX 310 DILLSBURG, PA 17019 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Custo~ner: LAWRENCE J KAMPEL JR (SSN# 211-14-8618) Date of Death: September 17, 2003 Deposit Account Information Account Date of Death Average Date Maturity Interest Accrued Number Balance Balance* Opened Date Rate Interest YTD Interest Paid Date Closed CER'flFICATE OF DEPOSIT 247402291911778 LEGAL TITLE: LAWRENCE J. KAMPEL JR $20,196.70 4/14/2003 4/14/2006 $25.61 $196.70 CHECKING l 01004942071 l LEGAL TITLE: LAWRENCE J. KAMPEL JR . CLOSING BALANCE: $62041.85 $61,982.96 7/5/2002 $2.72 $805.53 10/29/2003 CHECKING 1010049420753 LEGAL TITLE: LAWRENCE J. KAMPEL JR CLOSING BALANCE: $18830.75 $25,495.23 7/5/2002 $0.28 $19.28 10/29/2003 Account Type * Due to system limitations, we can only provide a twelve month average balance on depository accounts. Revolving Credit Information Account Date of Death Credit Date Date Times Legal Title Number Balance Limit Opened Closed Late VISA 4264298373055725 MBNA - Revolving credit accounts are no longer serviced by Wachovia Bank. Please contact MBNA at 800-441-7048. 0000 000614 REV-1509 EX + (1-97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lawrence J. Kampel Jr. SS~ 211-14-8618 09/17/2003 2103-0803 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 ADDRESS RELATIONSHIP TO DECEDENT A. Thomas E. Kampel Son B. David G. Kampel Village Development Company P. O. Box 157 Wellsville, PA 17365 3710 Emig School Rd Dover, PA 17315 Carlisle Road Wellsville, PA 17365 Son Sons JOINTLY-OWNED 3ROPERTY: LE'Iq'ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH Include name of fin~cial institution and bani DATE OF DEATH DECD'S VALUE OF ITEM FOR JOINT MADE account number orsimilaridentitying numbe NUMBER TENANT JOINT AUach deedfor)ointly-held mai estme, VALUE OF ASSET INTEREST DECEDENT'S INTERES 1 C 1/3 interest in 34.893 185,000.00 33.33% 61,666.67 acres situate in Warrington Township, York County, Pennsylvania 2 American Technology - 50% 25,000.00 50.00% 12,500.00 o~nnership 3 A B 11/12/80 Decedent's undivided 217,000.00 33.33% 72,333.33 one-third (1/3) interest in 41.61 acre tract of unimproved real estate situate in Warrington and Washington Townships, York County, Pennsylvania (see attached) TOTAL(Alsoenteronline6, Recapitulation) $ 146,500.00 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, Form REV-1509 EX (Rev, 1-97) MADE TIlE /"Z ;',4 , day of ,v'o~,e',~, ,0,.',-. in the Ileal' o! our Lor,t one thereat rd~ hundred Eighty (1980) . LAWRENCE J. KAMPEL and HARRIET M. KAMPEL, his wife, of Wellsville Pennsylvania, York County BETWEEN .. ~ Grantor S, LAWRENCE J. KAMPEL, Jr., THOMAS E. KAMPEL, and DAVID G. KAMPEI~-of Wellsville Pennsylvania, Partners as joint tenants with right of survivorship and not as tenants in co~3ao n WITNESSETtl, that in consideration el one Do'lla~ and No/100 ................ ............................ ($ 1.00) ......................... Delete, in hand paW, the receipt whereof ~ h~eblt acknowledge~ Se sa~ grantor s do hereby ora~ and convey to the saw o~ntee s, ALL that certain piece.or parcel of land, situated in the Townships .Q~__W~hinqton and Warrington, York County, Commonwealth of Penn-~-~-rvania, more particularly banded and'described as follows: BEGINNING at a point in the centerline intersection of L.R. 66022 and Township Road T-851; thence by centerline of L.R. 66022 i South 45 degrees 16 minutes 00 seconds West 531.62 feet to a point on line of lands of Merle Landis; thence by aforesaid lands, North 54 degrees 33 minutes 43 seconds West 827.62 feet to a point on line of lands now or formerly of Larry Kampel; thence by aforesaid lands, North 58 degrees 46 minutes 45 seconds West 347.47 feet to a point; thence by same, North 46 degrees 33 minutes 00 seconds East 951.21 feet to a point; thence by same, South 43 degrees 27 minutes 00 seconds East 397.55 feet to a point; thence by same, North 46 degrees 33 minutes 00 seconds East 634.94 feet to a point, thence by same, North 43 degrees 27 minutes 00 seconds West 357.55 feet to a point, thence by same, North 46 degrees 33 minutes 00 seconds East 143.78 feet to a point in the centerline of Route 74 (L.R. 124); thence by aforesaid Centerline, South 86 degrees 27 minutes 00 seconds East 837.08 feet to a point on line of lands of Kenneth Griest; thence by aforesaid line, South 33 degrees 31 minutes 00 seconds West 173.90 feet to a point; thence by same, South 73 degrees 12 minutes 00 seconds East 205.57 feet to a point in the centerline of L.R. 66022; thence by aforesaid Centerline, South 31 degrees 24 minutes 00 seconds West 247.54 feet to a point; thence by same, South 32 degrees 04 minutes 46 seconds West.256.87 feet to a point; thence by same, South 35 degrees 14 minutes 30 seconds West 248.64 feet to a point; ~hence by same, South 37 degrees 52'minutes 11 seconds West 251.86 feet to a point; thence by same, South 39 degrees 36 minutes 58 seconds West 249.31 feet to a point; thence by same, South 41 degrees 30 minutes 08 seconds West 223.49 feet to a point, being the place of BEGINNING. BEING a tract of ground consisting of 41.61 acres; more or less, prepared from deeds, plans, and partial survey of Gerrit J. Betz Association, Inc., dated October 18, 1980. AND BEING part of the same premises which Frank J. Sheare~ and A. Mary Shearer,. his wife, be deed dated June 4, 1971, and recorded in the office of the Recorder of Deeds of York County in Deed Book 64, Volume F, Page 487,'granted and conveyed to.Lawrence J. Kampel and Harriet M. Kampel, his wife, the grantors herein. This conveyance is tax exempt as a transfer between parent to child. COMPLETE SUMMARY APPRAISAL REPORT OF THE PROPERTY LOCATED AT Carlisle Road Wellsville, PA 17365 as of February 23, 2004 for Kampel Enterprises, Inc. by C.1LE. Appraisal Service 9478 Carlisle Road Dillsburg, PA 17019 Carlisle R~ad c,~,'n~ ~ Wellsv-Be ~ Y0~ ~ PA ~ 17365 .~ ~k ~ P~e 05~; .... ~~x~ sl.974 ~* ~~ ~/A ~~ N/A K~I En~m~ses, Inc. ~ ' o~ N/A ~ Barry Chestnut %~ 40 ,x~) Subject immediate neighborhood, when See Deed/Legal Descri tion · 34.9 +/-...._.~Acres zox~ Rural A~ficultural ~.~ ..... ~ ~ = t=~a~ KeSlOerltlal c~ I._J , [ ~ Macad~ ~-~ -- ~ Adeouat~ v~, __FieldffWo0d s/Residential/Airport sansha- M~: ] I-'-'1 sa'~sa~,-- ['--]~ - ~ ..Appears Adequate ~ · ~ -..-.',,.,~ :r ~ ~ ~,~,,,) No al~oarent adverse easements or C. Lot 2 Lake Rd & Rte 234 C:~nrn~s m ~1~ n wRh · rten ed commen~s ~na~ar,~ox A~r ~e i ion of~e sub'e~ ~d ~l ~ s~ ~d e~e~e review of 'nent d ~e s~es ~ ~s) ~ ~ yebm~ 23 , 20~ ~ ~ ~ 85~0~ ~ ~ ~/07~0~ ~ ~ C.KE. .llade the ~ tA day o! April .Wneteen h,,dred sad eighty-six (1986). , in Iht, Ilear ~e~lT CARLTON W. KROHN, ainqle man, of 1105 Hark 70, Cherry New ~eraey, GRANTOR AND C VILLAGE DEVELOPMENT COMPANY, s partnership, of R' D. 1, Wellsville, Pennsylvania, GRANTEE ~i[uellHlle[~, That in oon,ideratton o! One Dollar ................ ( $1. O0 ) Dollars, in hand paid, the receipt whereof is hereby acknowledffed, the said ffrantor does hereby d. rant and eonve!t to the said ~rantees, their heir~ and assl~nt, ALL THE FOLLOWING described tract of land situated in.~arrin~tt_~on Township, York County, Pennsylvania, more fully described in a survey prepared by Lowell K. Thomas, RegiStered Surveyor, labeled "Property of Janis Mae Grim"; project no. A-297 - 11- 75, and dated December 2, 1975, more fully bounded, limited and described as follows, to wit: BEGINNING at a railroad spike at or near the center of a public road known as Route 74 at lands now or · formerly of Kampel Enterprises, Inc.; thence along said lands North 42 degrees 30 minutes 05 seconds East, 540.57 feet to a fence post; thence along same North 35 degrees 39 minutes 07 seconds West, 788.92 feet to aconc, at lands now or formerly of William Beitzel; thence along said last mentioned lands North 41 degrees 07 minutes 33 seconds East, 622.63 feet to a fence post; thence along same South 69 degrees 02 minutes 09 seconds East, 951.04 feet to a fence post; thence along same South 31 degrees 44 minutes 13 seconds East, 465.45 feet to a fence post; thence along lands now or formerly of John L. Smith South 48 degrees 10 minutes 18 seconds West, 632.31 feet to a fence post; thence along same South 35 degrees 47 minutes 37 seconds East, 382.00 feet to a railroad spike in a second public road known as Ridge Road and also known as T-858; thet~ce iii and through said Ridge Road North 42 degrees 48 minutes 18 seconds Bast, 11.78 feet to a point in said Road; thence South 26 degrees 11 minutes 22 seconds East, 155.60 feet to railroad spike in said first mentioned Route 74; thence in and through said Route 74 North 87 degrees 56 minutes 27 second,s West, 281.97 feet to a point in said Route; thence in and through said Route North 84 degrees 15 minutes 02 seconds West, 1000.00 feet to a railroad spike in said Route and the point and place of BEGINNING. CONTAINING 34.893 acres, more or less. P?Ol ,%, COMPLETE SUMMARY APPRAISAL REPORT OF THE PROPERTY LOCATED AT Tract I-A Carlisle Road Wellsville, PA 17365 as of February 23, 2004 for Kampel Enterprises, Inc. by C.R.E. Appraisal Service 9478 Carlisle Road Dillsburg, PA 17019 Complete Appraisal Analysis - Summary Appraisal Report c~ WelL, vLSIe ca~ York am PA ap(zee 17365 ta~oeso~en Deed Book 082C. Page 0092; ri, P,ee qN/A caeof~ N/A ~T~ N/A ~ M M ~ ~ ~ ~~ ~T~ sl,713 ~ ~~ ~/A ~~ ~A ~ ~1 Ent~d~, ~c. ~ ~ N/A ~ ,~ C~ ~~ ames?me 203 ~m~n~ ~ ,.o~,,..,,,.~ [] r Adequate Fields/Woods/Residential/Airport t~ram~e Appears Adequate No avvarent adverse easements or tie Tract I-A Carlisle Salem Church Rd Kralltown Road Lot 2 Lake Rd & Rte 234 lies m/l n~! niles m/l N/A s 150.000 150.000 saeso~.u~ N/A Conventional Conventional Conventional c~. N/A DOM s 47.900 28.200 ~ Gross 31.9% Gross 101.2% Gross 35.6% Ic o,'a~n~m~ C_o. llection/ lection of manet data is considered to rovide valid su ri of the sub' s m itive *** for the ca~m,~a~cennms~ The inion ofx~lue contained herein is valid o in con'unction with the extended comme After the i ion of the su 'ect and all sal and 've v view of rt' t a I -- A.s o~ February 23 . 2004 to be 8217t000 ~ 03/'25/20~4 ~m *~"* ' ~ [-] u=r~ ~-~ ....... . C.R_E. Appraisal Service Tract I-A Cnrli.~ie Road N/A York ~ PA ~pc~ 17365 4~ mfi~m/I 8037.50 s~ orr-tram, N/A cm~,~t~ N/A ACTIVE LISTING Gross 31.2% ~ 40.190 s 233.090 C.R_E, Appraisal Service ~ York ~ PA ~co~ 1736S ts~ar~rC:lant ~m~.l ~"orises. ~. Ne~h~d N~~ s~ f~ p~e ~ge ~d m~k~ ~ w~ g~ ~om a ~ s~t~ ~qu~ for Warr~gton ~d Wash~gton Township, York County, 02/04. Commen~ on M~et Da~ ~e to ~ ~k of~ r~t re~v~ s~ d~ ~ ~e sub~t m~ ~e w~ a n~ ~ e~d o~ market t~e as well as expand our search radius for sales data in competitive market areas. s~ ~e ~ Dom ne~rh~ ~ ~e co~ com~k~e by ~p~ p~ch~e~. ~ ~e ~t~ by s~ ~o~m~ ~d ~o~ ~to~. The s~ ~k~ r~r~t ~e ~t av~ subject's ~di:ated market value. Allthree C.P,.E. Appm/s~l S~r~ce REV-1510 EX + (1-97) I SCHEDULE G I INTER-VIVOS TRANSFERS & / COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Lawrence J. Kampel Jr. SS# 211-14-8618 09/17/2003 2103-0803 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. VALUE OF ASSET INTEREST 0F APPLICABLE) . NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE, 1 Fulton Bank checking 1,663.38 1,663.38 account #0100-88075 (Lawrence J. Kampel Jr. Living Trust) 2 Wachovia Investment account 140,011.03 140,011.03 #4608-5024 (Lawrence J. Kampel Jr. Living Trust) TOTAL (Also enter on line 7, Recapitt~ation) 141,674.41 (If more space is needed, insert additional sheets of the same raze) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) CAPITAL DIVISION ° LANCASTER/CHESTER DIVISION DROVERS BANK DIVISION ° GREAT VALLEY DIVISION (717)291-2437 October 30, 2003 Schrack & Linsenbach 124 W. Harrisburg Street P.O. Box 310 Dillsburg, Pennsylvania 17019 Dear Mr. Schrack, III: RE: Lawrence J. Kampel, Jr., deceased September 17, 2003 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: Checking # 0100-88075, open 11/7/2000, balance $1,663.38. Titled Lawrence J. Kampel, Jr., Living Trust dated 5/25/2001, Lawrence J. Kampel, Jr., sole trustee, or his Successors in Trust. If you should have any further questions, please do not hesitate to contact me. ~Very truly you~ Credit Inquiry Processor P O Box 4887 Lancaster, PA 17604 www.fultonbank.com 1-800-FULTON-4 Estate Valuation Report ~ark Strube Financial Advisor Wachovia Securities 401 South Tryon Street Charlotte, NC 28288 Wachovia Securities does not provide tax or legal advice. Please consult with your own tax and legal advisors before taking any action that would have tax consequences. Wachovia Securities is bhe trade name under which Wachovia Corporation provides brokerage services through two registered broker/dealers: Wachovia secudtie: ;[nc., member NYSE/SIPC, and Wachovia securities Finandal Network, ][nc., member NASD/STPC broker/dealer is a separate non-bank affiliate of Wachovia C. omoration, INot Insured by FDIC or Any Federal Govern~nent Agency May Lose Va~ue INot a Deposit of or Guaranteed by I a Ba~ o~ ~y ]3a~ ~ate I The Federal Estate Tax is an excise tax on the right to transfer property at death.* The gross estate includes all assets owned at death. This includes: assets held in individual name, the appropriate share of assets owned as tenants in common, one-half of the jointly held property where the joint tenants are husband and wife, and all of jointly-held property where joint tenants are not married to each other - subject to the surviving tenant's ability to prove contribution to the purchase of the property. Life insurance death benefits are included in the gross estate if the insured was the owner of the policy or if the death benefit was payable to the estate of the insured. The Estate Valuation Report provides the value of assets including: Equities, Municipal Bonds, Mutual Funds, Savings Bonds, Corporate and Government Bonds, GNMAs, FNMAs, FHLMCs, CMOs, Unit Investment Trusts (UITs), U.S. Treasuries and Savings Bonds (E, EE, H and HH). Notes Regarding Alternate Valuation Date: All assets are included in the gross estate at their "fair market value" on the Date of Death or if the executor elects, their value six months after date of death, which is referred to as the Alternate Valuation Date. The election between the Date of Death and the Alternate Valuation Date exists to allow the tax burden on an estate to reflect the value of that estate as accurately as possible. For example, the value of an estate can change dramatically during a six-month period of time depending on stock market conditions. This fluctuation can dramatically affect the amount of estate taxes owed. If the Alternate Valuation Date is elected, assets are revalued as of that date. Assets sold or distributed during the six-month period between the Date of Death and Alternate Date are valued at the date of the sale or distribution. Assets remaining are valued on the date six months after the Date of Death. The Alternate Valuation Date can only be used if it results in a reduced tax burden on an estate. VVhen requesting an Alternate Date evaluation, it is possible that not all of the asset values have changed, and you will notice that accruals do not continue to accumulate after the Date of Death. According to IRS Regulation 20.2032-1, any item in an estate that can change in value for any reason other than the simple passage of time can be re-evaluated on the Alternate Valuation Date. Anything else - accruals, for example, which would only change because more time has elapsed-- keep their Date of Death value. Accruals are simply cash owed to the decedent the day he died. Therefore, if you re-evaluate the value of this cash six months later, it will still be worth the same amount. The value of accruals is unchanged between the Date of Death and the Alternate Valuation Date. Investment items that do not represent cash, however, are re-valued on the Alternate Date because their worth may have changed. Stock, for instance, can change in value with the fortunes of the company and could potentially be worth something much different six months later. It is, therefore, re-evaluated for the Alternate Valuation Date. T-Bills, E and EE Bonds are bought at a discount and rise during the course of their lifetime to their face value. This increase is steady, predictable, and represents accrued interest. Therefore, Alternate Valuation Date reports will show the same value for these securities as Date of Death reports. TERMINOLOGY Date of Death: If that date falls on a holiday or weekend, then the previous and following market dates are used in determining value in the estate. Valuation Date: Date of the historical quotes requested, usually the same as the date of death. Alternate Valuation Date: Date six months after the date of death. Can only be used if estate tax burden is reduced. Security Description: Issuer name, CUSIP number and other informational messages relating to the holding. CUSIP Number: Unique identifiers assigned to every publicly traded security in North America. While such identifiers as ticker symbols can be duplicated across different exchanges and change with a company's name, CUSIPs change much less frequently and their re-use is tightly controlled by strict rules. The word "CUSIP" comes from the name of the group that created them, the Committee for Uniform Securities Identification Procedure, a committee of the American Banking Association. Shares or Par: For stocks, the number of shares or units held. For bonds, the face amount (par). If the quantity is unavailable, the information provided is based upon one share of stock or $1,000 par for bonds. High/Ask, Low/Bid, Mean:. The mean price is calculated as an average of the high and Iow on the valuation date when available. If these prices are not available, such as on holidays or weekends, the mean price is the inversely weighted average of the high and Iow on the nearest trading dates before and after, when these prices are available within one week of the valuation date. If actual trades are not available, the nearest bid and ask prices are substituted. Securities traded on a Canadian exchange are reported with Canadian prices and an exchange rate. The value of the security is report in U.S. Dollars. Security Value: For stocks, the number of shares times the mean price. For bonds, the par value times the mean price, divided by 100. Accrued Dividend: If an equity is ex-dividend for a cash distribution on or before the valuation date but is of record after the valuation date, the dividend is included in the valuation report and is added to the security value. If the date of death is on or after the record date and the dividend is payable after that date, the accrued dividend is listed separately on the report and added to the portfolio's total value. Accrued Interest: Interest is accrued for bonds from and including the last payable date up to but not including the date of death. Interest accruals are calculated on a 30/360-day basis for corporate, government agency and municipal bonds. An actual day basis is used for U.S. Treasury Bonds and Notes. It is assumed that Interest is paid semi-annually and coupon dates fall at six-month intervals corresponding to the maturity date. Stock Dividend (Div.) Dates: "E" denotes the date the dividend was declared. "R" represents the date of record. "P" is the payable date. Bond Interest (Int.) Dates: "F" denotes the date current period interest began accruing and "T" the date to which interest due has been calculated. This Estate Valuation Report provides historical securities pricing as of a particular Date of Death, which you have specified. FUS obtains this historical data from Estate Valuations and Pricing Systems, Inc., a company not related to FUS, which in turn compiles this information from a number of sources. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. FUS assumes no responsibility for the accuracy or completeness of the information you provided, including the Date of Death and the specific securities which are valued. There will typically be assets included in the estate for legal, probate, or tax purposes which are not listed on this report. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. Date of Death: 09/17/2003 Valuation Date: 09/17/2003 Processing Date: 11/18/2003 Lawrence J. Kampel Jr. Lv Trust Lawrence J. Kampel Jr. UAD 01/22/01 Shares Security or Par Description High/Ask Low/Bid 1) 10000 2) 2000 3) 281.946 4) 2001.381 5) 1000 6) 52987.72 A3~MSTRONG HLDGS INC (042384107) NASDAQ 09/17/2003 2.13000 1.95000 H/L HA-LO INDS INC (404429102) NQB 09/17/2003 0.00300 0.00300 H/L HARSCO CORP (415864107) NYSE 09/17/2003 38.13000 37.39000 H/L JLG INDS INC (466210101) NYSE 09/17/2003 11.33000 11.16000 H/L YORK INTL CORP NEW (986670107) NYSE 09/17/2003 33.73000 33.20100 H/L Div: 0.15 Ex: 09/15/2003 Rec: 09/17/2003 Pay: 09/26/2003 Cash (CASH) Accrual Estate of: Lawrence J. Kampel, Jr. Account: 4608-5024 Report Type: Date of Death Number of Securities: 6 File ID: 46085024 Mean and/or Div and Int Security Adjustments Accruals Value 2.040000 20,400.00 0.003000 6.00 37.760000 10,646.28 11.245000 22,505.53 33.465500 33,465.50 150.00 52,987.72 4.32 Total Value: Total Accrual: Total: $140,165.35 $154.32 $140,011.03 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. please contact EVP Systems at (818) 313-6300. (Revision 6.4.1) If you have questions, REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA tNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lawrence J. Kampel Jr. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS SS# 211-14-8618 09/17/2003 Debts of decedent must be reported on Schedule I. ITEM NUMBER FILE NUMBER 2103 -0803 A. :UNERAL EXPENSES: DESCRIPTION ~MINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Thomas Edward Kampel Social Security Number(s) / EIN Number of Personal Representative(s) Street Address P.O. Box 157 City Wellsville State PA Year(s) Commission Paid: Zip17365 Attomey's Fees Wm. D. Schrack, III Esquire 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. Fees Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law 3ournal - estate advertisement 2 Register of Wills - additional Short Certificates 3 The Patriot News - estate advertisement 4 Wachovia Securities - valuation fee TOTAL (Also enter on line 9, Recapitulation) 'AMOUNT 32,500.00 11,000.00 55.00 75.00 33.00 93.85 25.00 $ 43,781.85 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lawrence J. Kampel Jr. NUMBER I. 1 SCHEDULE J BENEFICIARIES SS# 211-14-8618 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY [ DISTRIBUTIONS [include outdght spousal distributions, and transfem under Sec, 9116(a)(1.2)1 Lawrence J. Kampel Jr. Living Trust c/o Thomas E. Kampel, Trustee P. O. Box 157 Wellsville, PA 17365-0157 09/17/2003 RELATIONSHIP TO DECEDENT! Do Not List Trustee(s) Trust FILE NUMBER 2103-0803 AMOUNT OR SHARE OF ESTATE res iduary estate II. ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU AS t ON DISTRIBUTIONS: )USAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE -IARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET :{EV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc, Form REV-1513 EX (Rev. 9-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 004050 SCHRACK WM D Ill ESQ 124 W HARRISBURG ST P O BOX 310 DILLSBURG, PA 17019 ESTATE INFORMATION: SSN: 211-14-8618 FILE NUMBER: 2103-0803 DECEDENT NAME: KAMPEL LAWRENCE J JR DATE OF PAYMENT: 06/16/2004 POSTMARK DATE: 06/16/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $13,172.24 TOTAL AMOUNT PAID: $13,172.24 REMARKS: SEAL CHECK//1 OO3 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ,, ., .. -. ........ ~$ecurit~ ~ht~,t~c.~ed document. See back [or details.~-- - ............ ' ..... ~ 0 NO. 1003 ~.~ 040 181 P O BOX 157 ~ ~ ~ PERSONAL ~WELLSVILLE'~ ~o~PA 173~ ~ ~--~ TRUSTEEREPRESENTATIVE ,'OO~OO~"' ~:O~~?~: 500~5770 REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 0 ~f4~W/~) 03 01/15/1926 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) O I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) EI Kampel Jr. Lawrence/J' C E D E N T 1. cAPB 4. HpRL EpiO 6. CRAC KOTK ES r--] 9. OFFICIAL USE ONLY FILE NUMBER 2103-0803 COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 211-14- 8618 REGISTER OF WILLS SOCIAL SECURITY NUMBER Original Return X :;. Limited Estate ~ 4;. Decedent Died Testate (Attach copy of Will) Litigation Proceeds Recalvedl J 1 0. m (dp Supplemental Return 3. Remainder Return pn Beqeitedt Maintained a Living Trust 8. Total Number of Safe Depo (~ef~opy of Trust) Spousal Poverty Credit L---] 11. Election to tax under Sec. 9 ~,~)f death between 12-31-91 and 1-1-95) (Attach Sch O) co" R E C A P I T U L A T I O N C O M T ! 0 T A X NAME Wm. D. Schrack III Esq. FIRM NAME (If ~pticable) Wm. D. Schrack, III Esquire TELEPHONE NUMBER 717/432-9733 COMPLETE MAILING ADDRESS 124 W. Harrisburg Street 1 Real Estate (Schedule A) (1) 2Stocks and Bonds (Schedule B) (2) 3Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) 5Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6Jointly Owned Property (Schedule F) (6) Deparate Billing Requested ?Jnter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8.Total Gross Assets (total Lines 1-7) 9.Cuneral Expenses & Administrative Costs (Schedule H) (9) Il:]Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11Total Deductions (total Lines 9 & 10) l~let Value of Estate (Line 8 minus Line 11) Post Office Box 310 Dillsburg, PA 17019-0310 None OFFICIAL USE ONLY 15,424.50 55,288.00 199,000.00 289,427.18 146,500.00 141,674.41 43,836.85 None 13Charitable and Governmental Bequests/Sec 9113 Trusts for wh!ch an election to tax has not been made (Schedule J) l~let Value Subject to Tax (Line 12 minus Line 13) (8) 847,314.09 (11) 43,836.85 (12) 803,477.24 (13). (14) 803,477.24 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15~,mount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) X .0 0 16~mount of Line 14 taxable at lineal rate 803,477.24 X .0 45 17Amount of Line 14 taxable at sibling rate X .12 18~,mount of Line 14 taxable at collateral rate X .15 lgrax Due (1,5) 0.00 (16) 36,156.48 (17) 0.00 (la). o. oo Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev, 6-00) Decedent's Complete Address: STREETADDRESS 465 Bethany Drive CITY Mechan ic sburg STATE ZIP ?A 17055 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A, Spousal Poverty Credit B. Prior Payments C. Discount 0.00 22,500.00 1,184.21 (~) Total Credits ( A + B + C ) (2) 36,156.48 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4Jf 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) 5Jf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (S) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a, retain the use or income of the proporty transferred; ......................... ~ ~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of either payments, benefits or care? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ J--'"] ~ 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ['~ [~ 4Did 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, 23,684.21 0.00 0.00 12,472.27 0.00 12,472.27 Under penalties of perjury, I declare that I have examined this retum, 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 t)re~arer has any knowledge, SIGNATURE OF PER~.~ON RESPONSIBLE FOR FILI_NG RE'[URN Thomas Edward Kampel ~ . /~ ~ ?.O. Box 157 ........................ SIGNATU~:',PRE~ROTH~I~REPR~SE~NTATIVE Wm. D. Schrack, III Esquire / ~1~ ~ 124 W Harrisbur~ Street ......... [ ............. q ...................... - For dates of death on or aEer July 1, 1994 and before Janua~ 1, 1995, the tax rate impos~ on the net value of transfers to or for the use of the su~iving s~use is 3% ~2 P.S. 9116 (a) (1.1) (i)]. For dates of demh on or a~er Januau 1, 1995, the ~x rate im~s~ on the net value of transfers to or for the use of the su~iving spouse is 0% [72 P.S. 9118 (a) (1.1) (ii)]. ~e stmute does not exempt a transfer to a sullying s~use from t~, and the statuto~ r~uireme~ts for disclosure of assets and filing a tax return are still applicable even if ~e su~iving s~use is ~e only beneficial. For dates of death on or a~er July 1,2000: ~e tax rate im~s~ on the net value of transfers from a d~eas~ child ~en~-one years of age or younger at dea~ to or for the use of a natural parent, a~ adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The mx rate im~sed on the net value of transfers to or for the use of the dec~ent's lineal beneficiaries is 4.5%, except as not~ in 72 P.S. 9118(1.2) [72 P.S. 9116(a)(1)]. The ~ rate im~s~ on the net value of tmnsfem to or for the use of the d~ent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is define, under S~tion 9102, as an individual who has at least one parent in common with the d~ent, whether by blo~ or adoption. Oopy~ght (c) 2000 fo~ so~wam only ~e Laskner Stoup, Inc. Fo~ ~V-I~ ~X (R~. 6-00) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Lawrence J. Kampel Jr. SS# 211-14-8618 09/17/2003 2103-0803 Include the proceeds of litigation and the date theproceeds were received by the estate. All property jointly-owned with the right of survivorsh,p must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Adams County National Bank checking account #2114208 Mellon Platinum Account #5491492011245325 Members 1st Savings Account #209212-00 Members 1st Checking Account #209212-00 Members 1st Investment Savings Account #209212-00 PNC Holder Account #C0431371 Wachovia - CD #247402291922778 Wachovia - checking account #1010049420711 Wachovia - checking account #1010049420753 2002 Winnebago 24V mini motor home (see attached appraisal) Cash refund realized on the return to manufacturer of an unused piece of exercise equipment Haar's Auction - sale of miscellaneous furniture Miscellaneous aircraft parts inventory (see attached) Remaining balance in decedent's 401(k) account that was paid to the Estate TOTAL (Aisc enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 5,435 74 4,437 00 25 00 6,485 91 14,291 52 13,809 68 20,196 70 61,982.96 25,495.23 27,000.00 8,930.00 143.50 7,500.00 93,693.94 289,427.18 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I$08 EX (Rev. 1-97) 2UN-14-2004 H0N 09:04 ~H '. F~X NO, P. 01 £ 0 P Y Tom Schaeffer's Camping ~ Travel Center Inc. 6/12/04 To Whom It May Concern: ^ctual cash value ora 2001~ Winnebago 24V mini motor home according to N.A.D.A. RV Appraisal Guide is approximately $27,000. Bert Seiscio Sales Manager Tom Schae£fer's Camping & Travel Quality Sales & Service Since 1 955 RT. 61 · 1236 POTTSVILLE PIKE · SHO~MAKEFISVlLLE, PA 19555 Phone:' 610-562-3071 · 1.800_776.1888 o Fax: 610-562-3860 Visit US at: www. tomschaeffers.com · Email: info@tomschaeffers.com EV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lawrence J. Kampel Jr. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER SS~ 211-14-8618 09/17/2003 2103-0803 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, =UNERAL EXPENSES: 2 3 4 5 6 ~,DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Thomas Edward Kam~3el Social Security Number(s) / EIN Number of Personal Representative(s) Street Address P.O. Box 157 City Wellsville State PA Year(s) Commission Paid: 211-44-4630 __Zip17365 Attorney's Fees Wm. D. Schrack, III Esquire 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 Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal - estate Miscellaneous expense (postage, Register of Wills Register of Wills The Patriot News advertisement Notary fees, copies, etc.) - additional Short Certificates - filing fees estate advertisement Wachovia Securities - valuation fee Copyright (c) 1996 form software only CPSysterns, Inc. 32,500.00 11,000.00 55.00 75.00 25.00 33.00 30.00 93.85 25.00 TOTAL (Also enter on line 9, Recapitulation) 43,836.85 (If more space is needed, insert additional sheets of the same size) Form REV-1511 EX (Rev. 1-97) ~UREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLD#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-i$4? EX AFP C01-05) WH D SCHRACK III ESQ 124 W HARRISBURG ST PO BOX $10 DILLSBURG PA 17019 DATE 08-$0-2004 ESTATE OF KAHPEL JR LAWRENCE J DATE OF DEATH 09-17-200:5 FILE NUNBER 21 ,~80:3 ..~ CU E,"LA.D¢ COUNTY .,:* ~-~, ACN 101~? :" HAKE CHECK PAYABLE 'AND REHZT PAYHENT TO: ,r, ~ RE6~STER OF ~'~LLS CUH~E~LA~ CO:gOURT ~SE CARLZSLE, PA i70~ ~ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KAMPEL JR LAWRENCE J FILE NO. 21 05-0805 ACN 101 DATE 08-$0-2004 TAX RETURN NAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL AND SUPPLEMENTAL RETURN 1. Real Es*ate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) $. Closely Held Stock/Partnership /nterest (Schedule C) ($) ~. Mortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/M/sc. Personal Property (Schedule E) (S) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEMPTZONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule z) (10) 11. 12. 15. lq. NOTE: ASSESSMENT OF TAX: 15. Amount of L/ne 1~ at Spouse1 rate 16. Amount of L/ne lq taxable at L/neel/Class A rate 17. Aeount of Line lq at Sibling rate 18. Amount of L/ne lq taxable at Collateral/Class B rate 19. Princi>al Tax Due TAX CRED/TS PAYHENT RECEIPT DISCOUNT (+) DATE NUMBER ZNTEREST/PEN PAZD (-) 12-05-2005 CD005510 1,184.21 06-16-2004 CD004050 .00 .00 15/424.50 55/288.00 199/000.00 289/427.18 146/500.00 141z674.41 (8) 43,836.85 .O0 NO. O1 NOTE: To insure proper credit to your account, submit the dpper port/on of this fore with your ~ax payeent. 847,$14.09 Total Deductions (11) Net Value of Tax Return (12) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (1~) If an assess,ent ~as issued previously, lines 14, 15 and/or 16, 17, reflect flgures that lnclude the total of ALL returns assessed to date. 43.836.85 805,477.24 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 805,477.24 18 and 19 (~5) .00 x O0 = .00 (~6) 805,477.24 x 045= $6,156 (17) .00 X 12 = .00 (:].8), .00 x 15 = .00 (~9)= :56,156 AMOUNT PAID 22,500.00 15,172.24 TOTAL TAX CREDIT 36,856.45 BALANCE OF TAX DUEI 699.97CR INTEREST AND PEN. .00 TOTAL DUE 699.97CR { ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REi~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)., YOU NAY DE DUE~ A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS.) ~,/~ RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ZSTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Crass B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payabXa to: REGISTER OF #ILLS, AGENT A refund of a tax credit~ ahich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special 2~-hour ansaaring service for forms ordering: 1-800-562-2050; services for taxpayers aJth special hearing and / or speaking needs: 1-800-qqT-SOZO (TT only). Any party in interest not satisfied #ith the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZS10ZI, Harrisburg, PA 171lB-lOll, 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 Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ge0601, Harrisburg, PA 171Z&-0601 Phone (717) 787-6S05. Sas page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (BI) discount of the tax paid is allowed. The 1SI 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. 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 which became delinquent before January 1, 19BI bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on and 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 198Z through 200~ ara: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year ~ ZOZ .OOO5qB 1988-1991 llZ .000~01 2001 1983 16Z .000q38 199Z 9Z .O00Zq7 200Z lgBq iZZ .000501 1993-199q 77. . O0019Z 2005 1985 I~Z .000356 1995-1998 9Z .O00Z~7 ZO0~ 1986 IOZ . O00ZTq 1999 7Z .000192 1987 IOZ . O00Z7q ZOO0 7Z .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUltBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR Interest Daily Rate Factor 9g .O00Zq7 6X .O0016~ 5X .000137 ~Z .O00110 --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. ~V-'~'470 EX (6-88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENT'S NAME FILE NUMBER Lawrence J. Kampel 2103-0803 REVIEWED BY ACH ANITA MCCULLY 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Accepted additional changes. ROW Page 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSTON DEPT. 280601 HARRTSBURG.. PA 17128-0601 COHMONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-lg07 EX AFP C01-05) WM D SCHRACK III ESI~O'~i ~' 25 12~ Id HARRISBURG ST PO BOX :~10 ~,. ~ DILLSBURG P~k~7:~19 :33 DATE 09-20-2004 ESTATE OF KAMPEL JR BATE OF DEATH 09-17-2005 FILE NUMBER 21 05-0805 COUNTY CUMBERLAND ACH 101 Amoun~ Rem i 'l:'l:ed LAWRENCE J HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your account, submi~ ~he upper potation of ~his fore wi~h your ~ax peyllen~. CUT ALONG TH'rS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ESTATE OF KAMPEL JR #Ix INHERITANCE TAX STATEMENT OF ACCOUNT LAWRENCE J FILE N0.21 05-0805 ACH 101 DATE 09-20-2004 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN /N THE NAHED ESTATE. SHONN BELON KS A SUHHARY OF THE PR/NC/PAL TAX DUE, APPL/CAT/ON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, /F APPLICABLE, A PROJECTED /NTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-$0-Z004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): $6,156.48 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-05-2005 06-16-2004 09-02-2004 CD005510 CD004050 REFUND 1,184.21 .00 .O0 22,500.00 13,172.24 699.97- IF PAZD AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDZTZONAL INTEREST. { ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. /F TOTAL DUE ZS REFLECTED AS A "CREDIT" TOTAL TAX CREDIT $6,156.48 BALANCE OF TAX DUE .00 INTEREST ANB PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR ZNSTRUCTZONS. } PAYNENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REg/STER OF N/LLS, AGENT. -- If NON-RESTDENT DECEDENT make check or money order payable to.' COHHON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which ams not requested an the Tax Return, any be requested by completing an "Application for Refund of Pannsylvania Inheritance and Estate Tax" (REV-I~ZS). Applications ara available at the Office cf the Register of Nills, any of the Z$ Revenue District Offices or from the Department's 24-hour ensnaring service for forms ordering: Z-8OO-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: guestions regarding errors contained on this netice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oapt. Z8060[, Harrisburg, PA I7lZS-060l, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is aZ[owed. PENALTY: The I5Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January iS, 1996, the first day after the end of the tax amnesty period. INTEREST: Intarest is charged beginning with first day of delinquency, or nina (9) months and one (I) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calcuIated at a daily rats of .000164. All taxes which became delinquent on and after January 1~ 198Z aJll bear interest at a rate which wiZl vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1988-1991 llZ .O00SOI ZOO1 92 .000247 1983 16Z .000¢S8 1992 9Z .000247 ZOOZ 6Z .000164 1984 11Z .O00SO1 1993-Z994 7Z .000192 ZOOS 5Z .0001S7 1985 Z3Z .000S56 Z995-1998 92 .000247 ZOO4 4Z .000110 1986 lOZ .000Z74 1999 7Z ,00019Z 1987 9Z .OOOZ47 ZOOO 8Z .OOOZZ9 --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNI;)UENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of tho assessment. If payment is made after the interest computation date shone on the Notice, additional interest must be calculated.