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HomeMy WebLinkAbout04-0575 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Eldon F. Bert No. ~J - ~ ~ -----D)/~ ~ also known as , Deceased Social Security No. 571-16-7707 Arthur P. Bert Petitioner(s), who is/ars 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 narfied in the Last Will of the Decedent, dated 9/13/1999 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 incapacitated: [~ (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minodtate) B. Grant of Letters of Administration 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 7;. d~sidence :~ (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. L,~ Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 340 Me§siah Circle, Upper Allen Township (list street, number and municipality) Decedent, then 8,7 years of age, died May 5 ,2004 , at Upper Allen Township, Cumberland County (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ 50,000.00 (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ 100,000.00 Total ..................................................................................................................... $ 150,000.00 Real Estate situated as follows: Mill Road, Upper Allen Township 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 fo~'/o the ,~,ndersignedz I J/ /~,/~,~/~e /~ Typed or printed name and residence ~/~"~~ Arthur P. Bert 302 Capitol Hill Road, Dillsburg, PA 17019 RW-7 STATUS REPORT UNDER RULE 6.12 Name of Decedent' EIdon F. Bert Date of Death' 5/5/2004 Will No. 2004-00575 Admin. No. Pursuant to Rule 6.12 of the Supreme Court Orphans ' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate' 1.State whether administration of the estate is complete' Yes × No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete · 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court ? Yes 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 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. Signature Charles J. DeHart, Ill, Esquire Name (Please type or print ) 3631 North Front Street ,:; Harrisburq PA 17110 '4 .' Address (717) -2327661 Capacity' Personal Representative · ;.~ X Counsel for personal representative Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS also known as , Deceased Social Security No. 571-16-7707 Arthur P. Bert Petitioner(s), who is/ars 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 narfied in the Last Will of the Decedent, dated 9/13/1999 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 incapacitated: [~ (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) B. Grant of Letters of Administration 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 7.'~ d~sidence :~ (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. L,~ Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 340 Me§siah Circle, Upper Allen Township (list street, number and municipality) Decedent, then 8,7 years of age, died May 5 ,2004 , at Upper Allen Township, Cumberland County (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ 50,000.00 (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ 100,000.00 Total ..................................................................................................................... $ 150,000.00 Real Estate situated as follows: Mill Road, Upper Allen Township 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 foT/o the ~ndersignedz I J/ ~,/~,~/~e /~ Typed or printed name and residence ~/~'~~ Arthur P. Bert 302 Capitol Hill Road, Dillsburg, PA 17019 RW-7 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 before me thisx,..,~._.L.L,~ ~ ' O~ 'T F~' day of DECREE OF REGISTER Estate of Eldon F. Bert Deceased No. also known as Social Security No: 571-16-7707 Date of Death: 5/5/2004 AND NOW, , , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters I~ Testamentary O of Administration (c.t.a., d.b.n.c.t; pendente lite; durante absentia; durante minoritate) are hereby granted to Arthur P. Bert in the above estate and that the instrument(s), if any, dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ ~.~,~ ~OO ~ i~"~Jl Regis'~er of Wills Short Certificate(s) ............... $ ~ ~ Renunciation .......................... $ ~ '~ Affidavit ( ) ....................... $ Extra Pages ( ) .............. $ ~ --/ .cD O Attorney Codicil ................................. $ JCP Fee ................................. $ I O - Co Attorney: Charles J. DeHart, III, Esquire Inventory & Tax Forms ............. $ I.D. No: 15617 Other ...................................... $ Address: 3631 North Front Street Harrisburg PA 17110 TOTAL ............................. $c~'.~ . o O Telephone: (717) 232-7661 DATE FILED: RW-7A REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION Estate of Eldon F. Bert No. also known as , Deceased The undersigned,Harriet B. Bert, Spouse, Executrix of (Relationship) (Capacity) the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters l'estamentary be issued to Arthur P. Bert Witness -7~,,-~.-j,. hand this ~-.~-,-~,-~-~.. day of ;~--~-~'.--- ,2004 ~t' (Signature) :--. 340 Messiah Circle :'~' Mechanicsburg PA 17055 -'-~'-' (Address) -~: (Signature) -5 (Address) (Signature) (Address) Sworn to or affirmed and subscribed before me this o~N D day of N(~tary PubliC'/ NANCY L BRF...SKI, Nolmy ~ I My CommissTon Expires: ~ T~, ~ ~ [ (Signature and seal of Notary or other NOTE: Renunciations executed outside the Office of Register of Wills are official qualified to administer oaths. Show required in some counties to be notarized. date of expiration of Notary's commission.) RW-3 his is to certify that the information here given is correctly copied t¥om 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. 0 2o°q H~0S :q ~ ~7 C~MONWEAL~ OF ~y~ ~,,~., CERTIFi~TE OF DEA~ L. ~ ' I ~~ ~ ~ I~ / ' ~" l ~~ I I u.t~, t ~~ / ~~ I _~ ~ 3oseph Pa~e ~rt Ada Frankt~n ~ May 10. 200~ ;rantha~ Memorial ?ark Orantham, PA ~ ~D-OI2975-L .~.~cim~8~. ,~ 11 ah,~ PA ~ ........................... : ........... ~ .................. '..3: ..... ~: ......~.~ .............. LAST WILL AND TESTAMENT OF ELDON F. BERT I, ELDON F. BERT, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make and publish this my Last Will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. ITEM I. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my decease. ITEM II. For purposes of information, I declare that all household goods and furnishings are held as tenants by the entireties with my wife, Harriet B. Bert, and the same shall pass to her absolutely. ITEM III. I give unto my wife, Harriet B. Bert, all items of tangible personal property, including any automobiles I own at the time of my death, along with any insurance thereon, provided she survives me by thirty (30) days. ITEM IV. In the event my wife, Harriet B. Bert, and I die under such circumstances that the order of our deaths cannot be determined, it shall be conclusively presumed that my wife survived my death. ITEM V. In the event my wife, Harriet B. Bert, does not survive me by ~&id period of thirty (30) days, I give unto my surviving children such items of tangible personal property as they may select, in such shares as they may determine. Any tangible personal property not so selected shall be converted to cash and distributed as part of my residuary estate. ITEM VI. I give all of the rest, residue and remainder of my estate unto Norman A. Bert and Arthur P. Bert, in trust, to act as Trustees under the following terms and conditions: A. In the event my wife, Harriet B. Bert, survives me, the Trustees shall establish a marital trust in a sum equal to the amount which would reduce the Federal estate liability of Testator's Federal estate to the lowest possible amount, taking into account all credits and deductions available to Testator, other than that portion of the State tax credit, if any, that would increase State death taxes. Trustees shall only allocate to the marital amount such assets which would qualify for the marital deduction. The marital trust shall be administered as follows: (1) The Trustees shall pay all of the net income to my wife at least quarterly. (2) If the Trustees think it is not reasonably practicable for my wife to supply her need from any of her income, the Trustees shall pay to my wife as much of the principal of the trust as is needed for her support or health. (3) When my wife is legally disabled or when the Trustees think she is unable to administer income or principal properly because of mental or physical disability, the Trustees shall pay all of the net income (and principal if needed for support or health) to my wife, to her guardian or directly for her benefit. (4) The Trustees shall pay to my wife as much of the principal as my wife at any time and from time to time requests in a writing delivered to the Trustees. (5) On the death of my wife, the Trustees shall distribute the then remaining principal, together with income unpaid at and income accrued to the date of her death, to such person or persons including her estate, in such proportions, in such manner and for such estates as my wife shall appoint by will or deed, expressly referring to this power of appointment, my intention being that this general power may be exercised by my wife alone and in all events. (6) The Trustees shall add to the family trust, hereinafter described, what is not appointed by my wife, to be held or distributed as though originally forming a part of the residuary trust, after first paying or providing for the payment from the remaining principal of the marital trust any increase in administration expenses and death taxes, including penalties and 3 interest thereon, resulting to my wife's estate from the inclusion of the principal of the marital trust in her gross estate for death tax purposes. B. The Trustees shall establish a family trust with the remaining proceeds of my estate to be administered as follows: (1) Beginning with the date of my death and thereafter during the life of my wife, if she survives, (a) Ail of the net income shall be paid to or for the benefit of my wife at least quarterly. (b) The Trustees may pay to or for the benefit of my wife as much of the principal of the trust as is needed for her support or health. (2) Upon the death of my wife, Harriet, the Trustees shall make the following charitable gifts unto my three (3) favorite charities: (a) The sum of Five Thousand ($5,000.00) Dollars to Grantham Brethren in Christ Church, 421 Grantham Road, Grantham, PA 17027. (b) The sum of Five Thousand ($5,000.00) Dollars to Brethren in Christ World Missions, P. O. Box 390, Grantham, PA 17027. (c) The sum of Five Thousand ($5,000.00) Dollars to Messiah Village, 100 Mount Allen Drive, Mechanicsburg, PA 17055. 4 C. Upon the death of my wife, Harriet, the Trustees shall divide and distribute the accumulated income and principal remaining in the following manner: (1) To each surviving grandchild of mine, the Trustees shall disburse a sum equal to five (5%) percent of the accumulated income and principal. (2) The residual balance of the accumulated income and principal shall be divided equally in the following manner: (a) One-half (~) to my son, Norman A. Bert, or his living issue per stirpes. (b) One-half (~) to my son and his wife, Arthur P. Bert and Donna Bert, or to the survivor of them, or to their living issue per stirpes. D. For purposes of this trust, the term children or grandchildren shall only include natural born children and natural born grandchildren of the Testator and not adopted by Testator or any of Testator's children. ITEM VII. The Trustees and Executors may exercise the powers given by law and those given by this Last Will and Testament and, in addition thereto and without any order of court and in the discretion of the Trustees or Executors, may: 5 A. Retain any or all of the assets which they may receive from my probate estate, if any, without regard to any principal of diversification, risk or productivity. B. Invest in all forms of property without restriction to investments authorized for any type of fiduciary. C. Compromise any claim or controversy. D. In their sole discretion, loan money to or to purchase assets from my probate estate, and also to pay from any assets received directly by the TruStees by virtue of my death, except assets that are exempt from any federal estate tax, any inheritance tax, estate or other tax imposed by reason of my death and particularly any such financial burden requested by my Executor. E. Borrow money from any person, including the Trustees, and to mortgage or pledge any real or personal property. F. Sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases all for such prices and upon such terms and conditions as they deem proper. G. Repair, alter or improve any real or personal property. H. Distribute in cash or in kind or partly in each at valuations fixed by it. I. Purchase investments at premiums and to charge premiums to income or principal or partly to each. 6 J. Subscribe for or to exercise options for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and to generally exercise all the right of security holders or employees of any corporation. K. Register securities in the name of a nominee or in such manner that title shall pass by delivery. Ail voting and proxy powers of said securities shall be vested in the Trustees. L. Assume continuance of the status of my beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable, without liability for disbursements made on such assumption. M. Add to the principal of the trust funds any real or personal property received from any person by deed, will or in any other manner. N. Exercise all power, authority and discretion given by this instrument after the termination of any trust created herein until the same is fully distributed. O. Commingle the assets of the trust funds in any one or more common funds for greater convenience and flexibility. P. Employ attorneys, accountants, engineers and such other persons, professional or otherwise, as may be necessary for the 7 ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF ~~ · The Testator and the witnesses whose names are subscribed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge and declare to the undersigned authority that the Testator signed and executed the instrument as his last Will in the presence of the witnesses, that he signed willingly or willingly directed another to sign for him, that he executed it as his free and voluntary act for the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witnesses, and that to the best of their knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator Witness Witness Sworn to, subscribed and acknowledged before me by the above named Testator and witnesses this 1~41, day of 15~(*r~--m~,~ ,1999. ~'~N ~"~' _(SEAL) otary Public 2616-1 NOIARJAL SEAL NANCY L. BRESKI, Notary Public Harrisburg Dauph n County My Corem ss on Expires March 16, 2000 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EIdon F. Bert Date of Death: 5/5/2004 Will No. Admin. No. 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 6/18/2004 . Name Address Arthur Bert 302 Capitol Hill Road Norman Bert ~ 5704 Nashville Avenue PA 17. 019 Lubb.____ock Harriet Bert 340 Messiah Circle TX 79413 Mechanicsbur PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 6/18/2004 Signature Name: Charles J. DeHart, Ill, Esquire Address: 3631 North Front Street Harrisburq PA 17110 Telephone (717).- 2327661 Capacity: Personal Representative .. X Counsel for Personal Representative REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY [ - ¢5 76-- also known as Date of Death 5/5/2004 , Deceased Social Security No. 571-16-7707 Personal Representative(s) of the above Estate, deceased, verify that the 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 inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. INVe verify that the statements made in this inventory are true and correct. INVe understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: ameo, .../ Attorney: Charles J. DeHart, III, Esquire Arthur Bert I.D. No.: 15617 ./~~_ Address: 3631 North Front Street Dated <:~,~'~/(..~/ // Harrisburg PA 17110 Telephone: (717) 232-7661 '-' "~' :t i'~~ '~ ' Description r Value.~, 1. 50% interest in real estate known and numbered as 701 Gettysburg ':' -~ 155,':000.00 Pike, Upper Allen Township, Cumberland County, PA, being a portion of the property described in a Deed dated July 14, 1989, and recorded in the Office of the Recorder of Deeds of Cumberland County in Deed ,-~ Book 34-B, Page 191. Total appraised value - $310,000.00 ...; -~ .... 2. 50% interest in real estate mortgage dated April 16, 1999, as recorded 59,537.80 in Mortgage Book 1538, Page 690, of the Cumberland County records, in the face amount of $200,000.00 - date-of-death principal balance due under said Mortgage Note - $119,075.59 50% accumulated interest to date of death - total $480.32 240.16 3. PNC Bank Savings Account #50-3008-0825 - date-of-death balance 27,833.77 Total (Attach Additional Sheets if necessary) 242,611.73 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 REV-1500 EX '* (5-00) COMMONWEALTH OF REV'1500 o~,c,^,~o.~ PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEPT. 280601 __~ HARRISBURG, PA 17128-0601RESIDENT DECEDENT COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER Z Bert, EldonF. 5 7 1 - I 6 - 7 7 0 7 LU [)ATE OF DEATH (MM-DD-Year) I DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ILl I REGISTER OF WILLS t..) 05/05/2004 03/12/1917 LU (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Harriet Bert - - ~_"' [] 1. Original Return [] 2. Supplemental Return [~] 3. Remainder Return (dateofdeathprior to 12-13-82) O~ a:: ,,- U 4. Limited Estate U 4a. Future Interest Compromise (date Of death after 12-12-82) U 5-Federal Estate Tax Return Required o 9- m IAI 6. Decedent Died Testate (Attach copy of Will) I I 7. Decedent Maintained a Living Trust (Attach copy of Trust) __ 8. Total Number of Safe Deposit Boxes < [] 9. Litigation Proceeds Received ~] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) ~_ THIS SECTION MUST BE COMPLETEDi ALL CORRESPONDENCE AND CONFIDENTI~ TAX INFORMATION SHOULD BE DIRECTED TO: z NAME COMPLETE MAILING ADDRESS UJ z Charles J. DeHart, III, Esquire 3631 North Front Street o ~- FIRM NAME (If Applicable) '" CALDWELL & KEARNS o TELEPHONE NUMBER (717) 232-7661 Harrisbur9 PA 17110 1. Real Estate (Schedule A) (1) 1 55,000.00 OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 87,611.73 (Schedule E) Z 0 6. Jointly Owned Property (Schedule F) (6) ~'~ I-- [] Separate Billing Requested ::) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ~ (Schedule G or L) ,,~ 8. Total Gross Assets (total Lines 1-7) (8) 242~611.73 LU 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 22,407.91 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 330.25 11. Total Deductions (total Lines 9 & 10) (11) 22,738.16 12. Net Value of Estate (Line 8 minus Line 11) (12) 219,873.57 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 219,873.57 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Z 15. Amount of Line 14 taxable at the spousal tax O rate, or transfers under Sec. 9116 (a)(1.2) 219,873.57 X (15) 0.00 I.- 16. Amount of Line14 taxable at iineal rate X __ (16) I/. 1:7. Amount of Line 14 taxable at sibling rate X .12 (17) O 18. Amount of Line 14 taxable at collateral rate X .15 (18)  19. Tax Due 0.00 (19) 20. ~] > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < REV-1502,EX + (6-98,} SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bert, Eldon F. All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with ri~lht of survivorship must be disclosed on Schedule F. iTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 50% interest in real estate known and numbered as 701 Gettysburg Pike, Upper Allen 155,000.00 Township, Cumberland County, PA, being a portion of the property described in a Deed dated July 14, 1989, and recorded in the Office of the Recorder of Deeds of Cumberland County in Deed Book 34-B, Page 191. Total appraised value - $310,000.00 - see attached appraisal TOTAL (Also enter on line 1, Recapitulation) $ 155,000.00 (If more space is needed, insert additional sheets of the same size) REV-1508, EX + (6-9,8) ~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. ~NHER'¥ANCE YA~ REYURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bert, Eldon F. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly.owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 50% interest in real estate mortgage dated April 16, 1999, as recorded in Mortgage Book 59,537.80 1538, Page 690, of the Cumberland County records, in the face amount of $200,000 - date-of-death principal balance due under said Mortgage Note - $119,075.59 50% accumulated interest to date of death - total $480.32 240.16 (see attached statement) 2. PNC Bank Savings Account #50-3008-0825 - date-of-death balance (See attached 27,833.77 statement) TOTAL (Also enter on line 5, Recapitulation) $ 87,611.73 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98,) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bert, Eldon F. 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. None JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTERE,c 1. A TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1510. EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bert, Eldon F. This schedule must be completed and tiled if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OFTRANSFER. ATTACHACOPYOFTHE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE 1. Smith Barney Individual Retirement Account #724-6A010-13, payable to Harriet Bert, surviving spouse - date-of-death balance TOTAL (Also enter on line 7 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1511, EX + (12-,99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIYE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER B~rtl EId~n F. Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Church - funeral luncheon 210.28 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Arthur Bert 10,500.00 Social Secudty Number(s)/EIN Number of Personal Representative(s) Street Address 302 Capitol Hill Road City Dillsburgq State PA Zip 17019 Year(s) Commission Paid: 2. AttomeyFees Caldwell & Kearns 5,850.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Harriet Bert Street Address 348 Messiah Circle City Mechanicsburg State PA Zip 17055 Relationship of Claimant to Decedent Surviving spouse 4. Probate Fees Register of Wills 400.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland County Law Journal - legal advertising 75.00 8. Carlisle Sentinel- legal advertising 122.63 9. Clauser Real Estate Appraisals - commercial real estate appraisal 1,750.00 TOTAL (Aisc enter on line 9, Recapitulation) $ 22 407.91 (If more space is needed, insert additional sheets of the same size) REV-151;! EX + (6-9~)  SCHEDULE I COIvlMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT, INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Bert1 Eldon F. Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Messiah Village - nursing care 330.25 TOTAL (Also enter on line 10, Recapitulation) $ 330.25 (If more space is needed, insed additional sheets of the same size) REV-1513 E,X + (9-~n', SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bert. Eldon F. RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outdght spousal distributions, and transfers under Sec. 9116 (a)(1.2)] 1. Testamentary trust for surviving spouse, Harriet Bert Surviving spouse 100% residuary ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1, TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) SEP-02-200~ 22:41 PNCBANK 412 ?68 ~458 P.O1 PNCBA'IX, K September 3, 2004 Caldwell & Kearns /sep 3631 N Front St. Harrisburg, PA 17110-1533 RE: Estate of Eldon F Bert (Deceased) SSN: 571-16-7707 DOD: 05435-2004 Dear Sir or Madam: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Account Account #$070098472 Established 03-2 l- 1990 ELDON F BERT HARRIET B BERT DOD balance: $15,643.02 + $0.21 accrued interest Savings Account Account #5030080825 Established 04-04-1990 ELDON F BERT DOD balance: $27,833.03 + $0.74 accrued interest Safe deposit box The decedent maintained safe deposit box #145. It was in two names. ELDON F BERT HARRIET B BERT R is located at: MESSIAH VILLAGE VILLAGE COMMONS - 100 MT. ALLEN DR1VE MECHANICSBURG PA 17055 717-691-4090 Page I of 2 SEF'-02-2004 22:41 PNCBANK 412 768 345~ P.02 Please note that this office only provides date of death balances for dq>osi! accoums (IRA~, CDs, Checking and Savings accounts). We do not process any financial trunsaettons or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch off~oe. Sincerely, Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave, Pittsburgh PA 15219 Member FDIC Page 2 of 2 TOTAL P.02 SMITH BARNEY cmcjroup July 20, 2004 Attn: Charles J. DeHart, III Caldwell & Keams 3631 North Front Street Harrisburg, PA 17110-1533 Re: Date of death value for IRA account for Eldon F. Bert Dear Charles: The date of death value of Eldon F. Bert's IRA account number 724-6A010-13-205 was $11,393.32. That balance consisted of$11.11 in the money market, $9,929.24 worth of Federated American Leaders Fund Class A (428.909 shares ~ 23.15), $1,452.96 worth of Federated Strategic Income Fund Class A (171.340 shares ~ $8.48), and $.01 accrued interest in the money market. Harriet B. Bert was the sole primary beneficiary of the account. Please contact us at 717-780-1735 if you have any questions. Sincerely, Bill Barton Sales Assistant for Marshall A. Ney, Vice President - Investments Judith A. Walker, Financial Consultant cc: Arthur P. Bert, Executor CitigroupGlobaIMarketsInc. llNorth3rdStreet, 2ndFloor Harrisburg, PA 17101 Te17177801700 Fax7172332090 Toll-free8002371700 MORTGAGE 0 Uh~ a E~ i_L~ ~ OOU NTY - PA Made this j~ day of April, 1999, BETWEEN MICHAEL R. LOE and MARY J. LOE, his wife, of Mechanicsburg, Cumberland County, Pennsylvania (hereinafter, whether one or more called "Mortgagor") ELDON F. BERT and HARRIET B. BERT, of Upper Allen Township, Cumberland County, Pennsylvania (hereinafter, whether one or more, called "Mortgagee") W~EREAS, Mortgagor has executed and delivered to Mortgagee a certain Mortgage Note (hereinafter called the "Note") of even date herewith, payable to the order of Mortgagee in the principal sum of Two Hundred Thousand Dollars ($200,000.00), lawful money of the United States of America, and has provided therein for payment of any' additicnal moneys loaned or advanced thereunder by Mortgagee, together with interest thereon at the rate provided in the Note, in the manner and at the times therein set forth, and containing certain other tezms and conditions, ail of which are specifically incorporated herein by reference. NOW, THEREFORE, Mortgagor, in consideration cf said debt or principal sum and as security for the payment of the same and interest as aforesaid, together with all other sums payable hereunder or under the terms of the Note, does grant and convey unto Mortgagee, their heirs and assigns: SEE ATTACHED EXHIBIT "A" PROPERTY DESCRIPTION. TOGETHER with the buildings and improvements erected thereon, the appurtenances thereunto belonging and the reversions, remainders, rents, issues and profits thereof. TO HAVE AND TO HOLD the same unto Mortgagee, their heirs and assigns, forever. PROVIDED, HOWEVER, That if Mortgagor shall pay to Mortgagee the aforesaid debt ~,~ prmnclpal sum, ~nc.Lu~.~ng addltmonal ].cans oro~v~~ ........ and~-~ other s~ms ........ ~y~D~'~' by Mortgagor to Mortgagee hereunder and under the terms of the Note, together with interest thereon and shall keep and perform each of the other covenants, conditions and agreements hereinafter set forth, then this Mortgage and the estate hereby granted and conveyed shall become void. THIS MORTGAGE is executed and delivered subject to the following covenants, conditions and agreements: (1) The note secured hereby shall evidence and this Mortgage shall cover and be security for any future loans or advances that may be made by Mortgagee to Mortgagor at any time or times hereafter and intended by Mortgagor and Mortgagee to be so evidenced and secured, and such loans and advances shall be added to the principal debt. ,,690 (2) From time to time until said debt and interest are fully paid, Mortgagor shall: (a) pay and discharge when and as the same shall become due and payable, all taxes, assessments, sewer and water rents, and all other charges and claims assessed or levied from time to time by any lawful authority upon any part of the mortgaged premises and which shall or might have priority in lien or payment to the debt secured hereby, (b) pay all ground rents reserved from the mortgaged premises and pay and discharge all mechanics' liens which may be filed against said premises and which shall or might have priority in lien or payment to the debt secured hereby, (c) pay and discharge any documentary stamp or other tax, including interest and penalties thereon, if any, now or hereafter becoming payable on the Note evidencing the debt secured hereby, (d) provide, renew and keep alive by paying the necessary premiums and charges thereon such policies of hazard and liability insurance as Mortgagee may from time to time require upon the buildings and improvements now or hereafter erected upon the mortgaged premises, with loss payable clauses in favor of Mortgagor and Mortgagee as their respective interest may appear, and (e) promptly submit to Mortgagee evidence of the due and punctual payment of all the foregoing charges. (3} Mortgagc~ sh~!! m~int~in ~]! buildings a~d improvements subject to this Mortgage in good and substantial repair, as determined by Mortgagee. Mortgagee shall have the right to enter upon the mortgage premises at any reasonable hour for the purpose of inspecting the order, condition and repair of the buildings and improvements erected thereon. (4) In the event Mortgagor neglects or refuses to pay the charges mentioned at (2) above, or fails to maintain' the buildings and i~rovements as aforesaid, Mortgagee may do so, add the cost thereof to the principal debt secured hereby, and collect nhe same as a part of said principal debt. (5) Except for the hereinafter mentioned first mortgage, Mortgagor covenants and agrees not to create, nor permit to accrue, upon all or any part of the mortgaged premises, any debt, lien or charge which would be prior to, or on a parity with, the lien of this Mortgage. (6) In case default be made for the space of thirty (30) days in the payment of any installment of principal or ~nterest pursuant to the terms of the Note, or in the performance by Mortgagor of any of the other obligations of the Note or this Mortgage, the entire unpaid balance of said principal sum, additional loans or advances and all other sums paid by Mortgagee pursuant to the terms of the Note or this Mortgage, together with unpaid interest thereon, shall at the option of Mortgagee and without notice become immediately due and payable, and foreclosure proceedings may be brought forthwith on this Mortgage and prosecuted to Judgment, execution and sale for the collection of the same, together with cost of suit and reasonable attorneys' fees for collection. Mortgagor hereby forever waives and releases all errors in said proceedings, waives stay of execution, the right of inquisition and extension of time of payment, agrees to condemnation of any property levied upon by virtue of any such execution, and waives all exemptions, from levy and sale of any property that now is or hereafter may be exempted by law. (7) This Mortgage is expressly made subject and subordinate to the lien of a first mortgage bearing even date herewith in favor of Financial Trust Co. in the principal sum of $[~;-~:6~-~ ~.9. The covenants, conditions and agreements contained in this Mortgage shall bind, and the benefits thereof shall inure to, the respective parties hereto and their respective heirs, executors, administrators, and assigns, and if this Mortgage is executed by more than one person, the undertakings and liability of each shall be joint and several. WITNESS the due execution hereof the day and year first above written. WITNESSED BY: MIO E , R. LOE /SE ) RY-~~ ( SEAL COMMONWEALTH OF PENNSYLVANIA ) : ss: COUNTy OF off' On this, the ~ day of /k~' ~ icer, personally apneared ......... - ~~' 1999, before me, the undersigned proven to me to be the~e-- ~-~l~,rui~. R. LOE and MARY j. LOE, his wife, satisfactorily ~ zsons WhOSe names are subscribed to the within Mortgage, and acknowledge that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Certificate of Residence of Mortgagee I do hereby certify that the precise residence and complete post office address of the within named mortgagee is P. O. Box 109, Grantham, PA 17027. k Commonwea~of Pennsylvania ) : SS: County of ~ - ~, ~999, in Mortgage Book Volume ~, Page corder ALL THAT CERTAIN parcel of land known as Lot No. 1 on a Land subdivision plan for Eldon F. Bert situated on the North side of U.S. Route 15 (State Route 0015), on the South side of a Township Road known as Gettysburg pike and on the West side of a Township Road known as Mill Road in upper Allen Township, cumberland county, commonwealth of Pennsylvania, being further bounded and described as follows: BEGINNING at an iron pin on the northern Right-of-WaY line of U.S. Route 15 (S.R. 0015) at land now or formerly of the commonwealth Pennsylvania, Department of Transportation; thence along land alth of Pennsylvania, Department of ~ ~ ~ dearees, thirty-three r formerly of the. Co~°n!1 . ~3) now o __,~ M tn slxty-~*~ ~6, ~ forty-nine of Transpors~ux .... _or. onds West, three hundred and minutes, zero [07~ sTrUt to a Parker KalOn N~i]~_~l Gettysburg hundredths (300.~; ~ h an iron pin nlneL~c~ and fifty- pike, said line passing throug ; thence five hundredths (19.55) feet from said Parker Kalon Nail :^~) degrees, rwen-~ --- ' -' in 3ettysburg ~ke, No~th ~r~ ..... ~x ,--~ t two hundred seventy- five and ~inutes, thlr~ ~%~ s?~6)Ea;e;t to a. ~ar~ey_~KSl~n:Niihlenic~ ~4=tv-six hunoreu~ - ' said SuDoiv~s~o~ ~1 . . °. tisburg pi e at Lo% fncourses' South forty-four /44 Get Y - ~ the tol±ow~n~ [ _ _ eighty and zero along Lot NO. ~ .... =~--~es zerO (00) ~asn ~- . ~ou~h m~reeS, twenty [20; "'z~-'~ nit, said line pass~n~ ~= ...... ~o0 00) feet to ~n .... =~ =~ ~5 00~ feet irom hunGreGnn~ ~o - . ==~^ and zero hunGreou~o ~% i, % ..... s thirty- an iron pin twenty-~j~= _ c~,~h eighty-seven ~87; u~=~ , parker Kalon Nail; tnenc~ seconds East, fifty-.seven and t -five (45) ~ ~ · - ~e South ~4w (36) minutes for y._~ ~,~ ~o=t ~o an iron pin; the~-- six~y-~our hunar~* ~,, (50) minutes, z .... _ ,-~ 13~ t -two {42) degree?, JmJfi nnd thirteen hundredtl,s ' ..... L~t~ one hundred forty uh~= - feet to an iron pin on the northern Right-of-Way line of U.S. Route 15 (S.R. 0015); thence along the Northern Right-.of-Way .R. 0015) on a curve to the left having a Radius and sixty-five U.S. Route 15 (S ~ ~ven hundred nmnety ~]ne hundred ninety- ef five thousan Arc Length ot one hundredths (5,799.65) feet, an ' eight and two hundredths (198.02) feet, a Chord Bearing South forty-two (42) degrees, fifty-five (55) minutes, fou~ (04) seconds ~ est, and a Chord Distance of one hundred ninety-eight and t~o %n o O the point of BEGINNING- . 2 Acres of which 0.1.55 Acres is CONTAINING a total area of 1 51 .... ~-icb ieaveb a to~ a~:ea · - ~ ~.~;,~. c,f Gett¥-sb~rg ~me w~* - o . Land w~thin ;he Rzgn~- ......... · .... de:scribed on a of 1.357 Acres beyond the road Right-of-Way as subdivision for Eldon F. Bert/Lot Nos. 1 & 2 dated Dece~er 30, · & Associates, professional Land 1998, prepared by Carl D. Bert - ==~ and recorded in surveyors, as approved by upper Allen Townsnx~ cumberland county Plan Book ~ ~, Page~- · . ' ' ..:;~XHIBIT "A" State o~ Pennsylvania '~ ~;-n, ur,~¥ o~ Cumbedand~ 86 S~¢cxded in the office for the recording of De~S ~ ~nd fo~er!and C°untv'~aOtx ASSIGNMENT OF MORTGAGE FOR VALUE RECEIVED, ELDON F. BERT and HARRIET B. BERT, husband and wife, the undersigned, intending to be legally bound hereby, do hereby grant, bargain, sell, assign, transfer and set over unto Eldon F. Bert and Harriet B. Bert, husband and wife, holding title as tenants in common and not as tenants by entireties, and their heirs, successors and assigns, a certain indenture of mortgage originally given and executed by Michael R. Loe and Mary J. Loe, dated April 16, 1999, and recorded in the Office of the Recorder of Deeds of Cumberland County; as well as the underlying note or obligation in the amount of Two Hundred Thousand ($200,000.00) Dollars, secured by said mortgage, all collateral documents securing same, and all moneys, principal and interest due and to become due thereon, as well as all rights, remedies and incidents thereunto belonging, as well as all of the right, title, interest, property claim and demand of the undersigned in and to the same; TO HAVE, hold, receive and take all and singular the hereditaments and premises hereby granted and assigns, with the appurtenances, unto Eldon F. Bert and Harriet B. Bert, holding title as tenants in common and not as tenants by entireties, their heirs, successors and assigns, to and for their only proper use, benefit and behoof forever, subject, nevertheless to the equity of redemption of the mortgagor named in said indenture of mortgage, its heirs and assigns. WITNESS: .~3~ ELDON F. BERT 14._~RRIET B. BERT COMMONWEALTH OF PENNSYLVANIA : COUNTY OF' : On this, the 2f'~day of ~~, 1999, before me, the undersigned officer, personally appeared ELDON F. BERT and HARRIET B. BERT, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within document and acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Public 88-692/1571-1 NOTARIAL SEAL NANCY L BRESKI, Notary Public Harrisburg, Dauphin County My Commission Expires March 16, 2000 ~ 10-25-1999 Pg 1 Compounding period...: Monthly Nominal annual rate..: 7.750 % Effective annual rate: 8.031 % Periodic rate ........ : 0.6458 % Equivalent daily rate: 0. 02123 % CASH FLOW DATA Event Date Amount ~ Period End-date 1 Loan 04-16-99 200,000.00 1 2 Payment 05-1~-99 2,400.22 120 Monthly 04'-16-09 AMORTIZATION SC~iEDULE - Normal amor~iza~io,~ Pmt Date Payment Interest Principal Balance Loan 04-16-.1999 . 200 000.00 '~!.~l,~ 1 05-16-1999 2,400.22 1,291.67 1 108.55 198 891.45 6/1~ h 06-16-1999 2,400.22 1,284.51 1,115.71 197 775.74 ~//.~- 3 07-16-1999 2-,400.22 1,277.30 1,122.92 196 652.82 8/// 4 08-16-1999 2,400.22 1,270.05 1,130.17 195 522.65 ~/,g 5 09-16-1999 2.,400.22 1,262.75 1,137.47 194 385.18 I~/~ 6 10-16-1999 2,400~22 1,255.40 1,144.82 193 240.36 ///~ 7 11-16-1999 2,400.22 1,248.01 1,152.21 192 088.15 ~,~/~8 12-16-1999 2,400.22 /F~ 1,2~0.57 1,159.65 190 928.50 1999 totals 19,201.76 10,130.26 9,071.50 9 01-16-2000 2', 400.22 ;/94~- 1,233.08 1,167.14 189,761.36 10 02-16r2000 2,400.22 9/ 1,225.54 1,174.68 188,586.68 11 03-16-%000 2',400 22 ~ 1,217.96 1,182.26 187,404.42 ~/,~12 0~-16-2000 / ~ 2.,400 22 ~ 1,210 32 1,189.90 186,214.52 13 ~5-16=2000 ~) 2,400 22 1,262 64 .1,197.58 185,016.94 14 Q~-16-2000 2,400 22 1,194 90 1,205.32 183,811.62 15 07-16-2000 2,400 22 1,187 12 1,213.10 182,598.52 16 08-16-2000 2,400 22 1,179 28 1,220.94 181,377.58 17 09-16-2000 2,400.22 1,171 40 1,228.82 180,148.76 18 10-16-2000 2,400.22 1,163 46 1,236.76 178,912 O0 19 11-16~2000 2,400.22 1,155'.47 1,244.75 177,667.25 20 12-16-2000 2,400.22 1,147.43 1,252.79 176,414.46 2000 totals ~ 28,802.64 14,288.60 14,514.04 21 01-16-2001 2,400.22 ~/~9~; 1,139.34 1,260.88 175,153.58 22 02-16-2001 2 400.22/" 1,131.20 -1,269.02 173,884.56 23 03-16-2001 2 400.22 1,123.00 1,277.22 172,607.34 W'~.,~_ ,_0~-16-2001 ,~,~ 2 400.22 1,11,~.76 1,285.46 171,321.88 :~5~--' 6g- 16-'2001 2 400.22 1,106.45 1,293.77 170,028.11 26 06-16-2001 2 400.22 1,098.10 1,302.12 168,725.99 27 07-16-2001 2 400.22 1,089.69 ~1 , 310.53 167,415.46 28 08-16-2001 2 400.22 1,081.22 1,319.00 166, 096.46 ~B 09-16-2001 2 400.22 1,072.71 1,327.51 164,768.95 '~;~i~'~,~.'~,. - -~ ............ ' ................... ::'. j.. . . 10-25-1999 Pg 2 Pmt Date Interest Principal Balance 30 10-16-2001 2,400.22 1 064.13 1,336.09 163,432.86 31 '11-16-2001 2,400.22 1,055.50 1,344.72 162,088.14 32 12-16-2001 2,400.22 1,046.82 1,353.40 160,734.74 7001 totals 28,802.64 13,122.92 15,679.72 3.3 01-16-2002 2,400.22 1,038.08 1,362.14 159,372 60 34 02Y16-2002 2,400.22 1,029.28 1,370.94 158,001 66 35 03~-16-200~ . 2,400.22 ~ 1,020.43 1,379.79 156,621 87 04-16-2002 2,40o.22 52 1,388.70 55,233 17 8 06-16-2002 2,400.22 993 52 1,406.70 152,428 80 9 07-16-2002 2,400.22 984 44 1,415.78 151,013.02 ~0 08-16-2002 ' 2,400.22 ~ 975 29 1,424.93 149,588.09 ~' '09-16-2002 ! 2,400.22 ~ 966 09 .1,434.13 148,153.96 ~'2 10-16-2002 2,400.22~ ~ 956 83 1,443.39 146,710.57 ;~ ~3 11-1~-2002 2,400.22 ~ 947 51 1,452.71 145,257.86 ~4, I2-1~-2002 2,400.22 ~ 938 12 1,462.10 143,795.76 2002 totals 28,802.64 _~11,863.66 16,938.98 i i/~45 01-16-2003 2,400.22 928.68 1,471.54 02-16-2003 2,400 22 919.18 1,481.04 140,843.18 ~ ~/A~47 03-16-2003 2,400.22 909.61 1,490.61 139 352.57 9 05-16-2003 2,400.22 890.30 1,509.92 136 342.42 ~,50 06-16-2003 2 400.22 880.54 1,519.68 134 822.74 ?.~1 07-16-2003 2 400.22 870.73 1,529.49 133 293.25 %~62 08-16-2003 2 400.22~ 860.85 1,539.37 131 753.88 9'~53 09-16-2003 2 400.22 850.91 1,549.31 130.204.57 1~64 10-16-2003 2 400.22 ~.~ 840.90 1,559.32 128.645.25 ~5 11-16-2003 2 400.22 ///q 830.83 1,569.39 127 075.86 ~6 12-16-2003 2 400.22 ;~'~ 820.70 1,579.52 125.496.34 2003 totals 28 802.64 10,503.22 18,299.42 ;/~57 01-16-2004 2,400.22 /'/~' 810.50 1,589.72 123,906.62 ~58 02-16-2004 2,400.22 Z';~ 800.23 1,599.99 122,306.63 ~59 03-16-2004 2,400.22 ~" 789.90 1,610.32 120,696 31 04-16-2004 ~;~ 2,400.22 ~'~ 779.50 1,620.72 119,075 59 ~1 05-16-2004 ~ 2,400.22 ~'~ 769.03 1,631.19 117,444 40 62 06-16-2004 2 400.22 758.50 .1,~41.72 115,802 68 63 07-16-2004 2 400.22 747.89 1,652.33 114,150 35 64 08-16-2004 2 400.22 737.22 1,663.00 112,487 35 65 09-16-2004 2 400.22 726.48 1,673.74 110~813 61 66 10-16-2004 2 400.22 715.67 ~,684.55 109,129 06 67 11-16-2004 2 400.22 704.79 1,695.43 107,433.63 68 12-16-2004 2 400.22 693.84 ~,706.38 105,727.25 2004 totals 28 802.64 9,033.55 19,769.09 69 01-16-2005 2,400.22 682.82 1,717.40 104,009.85 70 02-16-2005 2,400.22 671.73 1,728.49 102,281.36 10-25-1999 Pg 3 Pmt Date Payment Interest Principal Balance 71 03-16-2005 2 400.22 660 57 1,739.65 100 541.71 04-16-2005 ~ 2 400.22 649 33 1,750.89 98 790.82 7_~2 73 05-16-2005 2 400.22 638 02 1,762.20 97 028.62 74 06-16-2005 2 400.22 626 64 1,773.58 95 255.04 75 07-16-2005 2 400.22 615 19 1,785.03 93 470.01 76 08-16-2005 2 400.22 603 66 1,796 56 91 673.45 77 09-16-2005 2,400.22 592.06 1,808 16 89 865.29 78 10-16-2005 2,400.22 580.38 1,819 84 88 045.45 79 11-16-2005 2,400.22 568.63 1,831 59 86 213.86 80 12-16-2005 2,400.22 556.80 1,843 42 84 370.44 2005 totals 28,802.64 7,445.83 21,356 81 ~1 01-16-2006 2,400.22 544.89 ~1,855.33 82,515.11 82 02-16-2006 2,400.22 532.91 1,867.31 80 647.80 83 03-16-2006 2,400.22 520.85 1,879.37 78 768.43 .__.84 04-16-2006 7~ 2,400.22 508.71 1,891.51 76 876.92 85 05-16-2006 ! 2,400.22 496.50 1,903.72 74 973.20 86 06-16-2006 2,400.22 484.20 1,916.02 73 057.18 87 07-16-2006 2,400.22 471.83 1,928.39 71 128.79 ~8 08-16-2006 2,400.22 459.37 1,940.85 69 187.94 89 09-16-2006 2,400.22 446.84 1,953.38 67 234.56 90 10-16-2006 2,400.22 434.22 1,966.00 65 268.56 gl 11-16-2006 2,400.22 421.53 1,978.69 63 289.87 92 12-16-2006 2,400.22 408.75 1,991.47 61 298.40 2006 totals 28,802.64 5,730.60 23,072.04 g3 01-16-2007 2,400.22 395.89 2,004.33 59 294.07 94 02-16-2007 2,400.22 382.94 2,017.28 57 276.79 95 03-16-2007 2,400.22 369.91 2,030.31 55 246.48 04-16-2007 ~ 2,400.22 356.80 2,043.42 53 203.06 97 05-16~2007 2,400.22 343.60 2,056.62 51~146.44 9'8 06-16-2007 2,400.22 330 32 2,069.90 49.076.54 99 07-16-2007 2,400.22 316 95 2,083.27 46 993.27 100 08-16-2007 2400.22 303 50 2,096.72 44.896.55 101 09-16-2007 2400.22 289 96 2,110.26 42.786.29 102 10-16-2007 2 400.22 276 33 2,123.89 40.662.40 103 11-16-2007 2 400.22 262 61 2,137.61 38.524.79 10~ 12-16-2007 2 400.22 248 81 2,151.41 36.373.38 2007 totals 28 802.64 3,877 62 24,925.02 105 01-16-2008 2,400.22 234.91 2,165.31 34,208.07 106 02-16-2008 2,400.22 220.93 2,179.29 32,028.78 107 03-16-2008 2,400.22 206.85 2,193.37 29,835.41 108 04-16-2008 2,400.22 192.69 2,207.53 27,627.88 ' '-~09 05-16-2008 ~' 2,400.22 178.43 2,221.79 25,406.09 110 06-16-2008 2,400.22 164.08 2,236.14 23,169.95 111 07-16-2008 2,400.22 149.64 2,250.58 20,919.37 112 08-16-2008 2,400.22 135.10 2,265.12 18,654.25 113 09-16~2008 2,400~22 120.48 2,279.74 16,374.51 ,, P 1 ~.,2-- DEED--WARRANTY R V T-- 1 Copyright 1976© by ALL-STATE LEGAL SUPPLY CO. IND. OR CORP. One Commerce Drive, Crenford, N. J. 07016 ~etwee~ ELDON F. BERT, an adult individual, herein designutedasthe Grantors, ELDON F. BERT and HARRIET B. BERT, as tenants in common and not as tenants by the entireties, herein desig~t.aled as the Gr. ntees; ~itnes~eth, that the Grantors, for and in consideration of One ($1.00) Dollar lawful money of the United States of America, to the Grantors in hand well and t~dy paid by the Gra~ttee,% at or before the sealing and delivery of thgse presents, the receipt whereof is hereby ack?~owledged .~td the Grantors being therewith fully sati~£ied, do by these presents grant, bargain, sell a?d cm~ve?t u~te~ the Gra~ tees forever, All that certain tract orparcel ~'land andprevnises, situate, lyi?~guudbeiugiuthe Township ~ Upper Allen i~the ~)untyq£ Cumberland and ~mmonwealth ~Pennsylvania, moreparticu~rlydesc~bedasJbllows.. BEGINNING at a railroad spike in the center of the old route of U.S. Highway No. 15 between the Villages of Rose Garden and Shepherdstown at the junction therewith of the Grantham Road; thence South 21 degrees 40 minutes East, three hundred four and seventy-five hundredths (304.75) feet in the center of said Grantham Road to a point at the northern right-of-way line of the new route of U.S. Highway No. 15; thence along said right-of-way line on a curve to the left three hundred twelve and four tenths (312.4) feet to a stake on said line; thence North 66 degrees 30 minutes West, three hundred ten and one tenth (310.1) feet along lands now or formerly of Henry G. Moser Estate to a point in the center of said old U.S. Highway No. 15; thence along the center of said old U.S. Highway No. 15 North 45 degrees 47 minutes East, five hundred forty-nine and forty-five hundredths (549.45) feet to a railroad spike, the point and place of BEGINNING. CONTAINING 2.84 Acres, more or less, and having erected thereon a family restaurant facility. BEING the same premises which Dwight E. Bert and Eldon F. Bert, t/a/ Bert Brothers, by deed dated July llth , 1989, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, conveyed to Eldon F. Bert, Grantor herein. UNDER AND SUBJECT TO A certain mortgage debt in the original principal sum of $200,000, with interest thereon, evidenced by a Mortgage in favor of The Commonwealth National Bank recorded March 13, 1987 in the Office of Recorder of Deeds aforesaid in Mortgage Book 855 , page 563. ALSO UNDER AND SUBJECT TO A certain mortgage debt in the original principal sum of $160,000, with interest thereon, evidenced by a Mortgage in favor of Dwight E. Bert recorded July 14 , 1989 in the Office of the Recorder of Deeds aforesaid. i~ogttl~er with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments and appur, tenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents, issues and profits thereoJl and of every part and parcel thereof; :~n~ also all the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantors both in law and in equity, oil in and to the premises herein described and every part and parcel thereqf with the appurte~ances. ~o l]aur an~ to ~ol~ ail and singular the premises herein desc~bed together with the hereditaments and appurtenances unto the Grantees and to Grantees 'proper use and benefit forever. ~n~ the Grantors covenant that, except as may be herein set Jbrth, they do and will [~rruer marrant and ~e[rn~ the lands and premises, hereditaments and appurtenances hereby conveyed, against the Grantors and all other p~sons lawfully claiming the same or to claim the same. In all re~re~es her~n to any parties persons, entities or co~orations the use of any particular gender or the plural or singular number is intended to include the approp~ate gender or numbe~ ~ the text of the within inst~me~t may requzre. Wherever in this inst~me~t any party shall be designated or reigned to by name or general re~rence, such designa- tion is intended to and shall have the same effect xs if the words "heirs, executors, administrators, personal or legal representatives, successors and ~sigms" had been inserted after e~h and evew such designation. ~n ~itne~ ~ereof, the Grantors have hereunto set their hands and seals, or ifa co~oration, it has caused these presents to be signed by its proper co,orate oJficers and its cow, orate seal to be qtNxed hereto, the day and year j~rst above written. in tO~ ~r~nc~ ot or Attt~t~h hB ....................... .......................... ............ .................................................................................................. rn s jlvanta. oum j I ss.' ~e it ~emembrrta, that on July /~, 19 89 , beJbre me the subscdber personally appeared Eldon F. Bert know~ to me (or satisf~to~ly proven) to be the person whose name is subsccibed to the within deed and ~knowledged that he executed the same ~br the pu~Toses thecei~ c(mtained. ~iin~ my hand and seal the day and year aforesaid.  " -' NOTARIAL SEAt.. FAY L. ~TTEIGER, Nom~ Ha~lsburg, ~uphin County ~Commlss;~ ~pEes July 1, 1991 CLAUSER REAL ESTATE APPRAISALS APPRAISAL REPORT FOR CHARLES J. DEHART, III CALDWELL & KEARNS ATTORNEYS 3631 NORTH FRONT STREET HARRISBURG, PA 17110-1533 ONE-STORY COMMERCIAL/RETAIL BUILDING LOCATED 701 GETTYSBURG PIKE UPPER ALLEN TOWNSHIP, CUMBERLAND COUNTY MECHANICSBURG, PA 17055 Prepared by George C. Clauser, SRA 701 Gettysburg Pike. Upper Allen Twp. PA 4-0622 C-1 CLAUSER REAL ESTATE APPRAISALS CLAUSER REAL ESTATE APPRAISALS P O Box 777 Camp Hill, PA 17001-0777 Telephone: 717-737-7300 FAX: 717-730-0922 e-mai/: CLAlJ SER~PAONL1NE.COM July 14, 2004 Charles J. DeHart, Iii Caldwell & Kearns Attorneys At Law 3631 No. From St. Harrisburg, PA 17110-1533 RE: Eldon F. Bert Estate Property Commercial/Retail Building Located: 701 Gettysburg Pike Upper Allen Township, Mechanicsburg Cumberland County, PA 17055 Dear Chuck: As requested, I have completed my inspection and subsequent market studies on the above referenced property for the purpose of estimating its market value. The property being valued is a 3,220 SF brick & vinyl-faced concrete block & frame commercial/retail building on a site of.896 Acres on the Gettysburg Pike in Upper Allen Township, Mechanicsburg, PA 17011. The property has 125.75' of frontage on US Rome 15 (SR 0015) and 272.53' of frontage on the Gettysburg Pike. Since August 2000 the property has been leased to Ten Thousand Villages - Mechanicsburg/West Shore for a small retail outlet featuring crafts fi.om many nations. Date of inspection was July 9, 2004. The land is situated in Zone C of HUD identified flood hazard area and does not require flood insurance. The appraised value assumes the property is clear of hazardous materials with DEP Phase I Report suggested and the appraisal based on clear certifications for any testing conducted. Based on my studies and subject to the limiting conditions found in and attached to this report, the property, in my opinion as of May 5, 2004, exhibits an estimated market value of: THREE HUNDRED TEN THOUSAND ($310,000)---DOLLARS COMMERCIAL' INDUSTRIAL' APARTMENT COMPLEXES' SUBDMSION ANALYSIS' RESIDENTIAL 701 Gettysburg Pike. Upper Allen Twp. PA 4-0622 C-1 CLAUSER REAL ESTATE APPRAISALS Page 2 Details of my methods of valuation as well as a description of the improvements are contained in the ensuing Complete Appraisal Report in Summary Report Format. This report is believed to be consistent with recommended guidelines of the Appraisal Standards Board of the Appraisal Foundation. I have completed numerous appraisals of a similar nature on similar type properties and comply with the competency provisions of USPAP. This letter of transmittal is considered part of the appraisal which follows and is not to be detached. Employment in and compensation for making this appraisal are in no manner contingent upon the value reported, and I certify that I have no financial interest in the property appraised, present or contemplated, and that the appraisal assignment was not based on a requested minimum valuation, a specified valuation, or the approval of a loan. The appraiser has personally inspected the property. My assistant, James Morris, accompanied me on this inspection and has assisted in the preparation of this valuation report. The Appraisal Institute conducts a voluntary program of continuing education for its designated members. SRAs who meet the minimum standards of this program are awarded periodic educational certification. I am currently certified under the SRA program. George C~lauser, SRA James O. Morris, CCIM PA Certified General Real Estate Appraiser Assistant to the Appraiser Certification Number GA-000233-L GCC/jom Enclosures Zoning Extract - Upper Allen Township Deed & Legal Description Commercial Lease 701 Gettysburg Pike. Upper Allen Twp. PA 4-0622 C-1 COHNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF /NDZVIDUAL TAXES INHER/TANCE TAX DIVISION NOTICE OF INHER/TANCE TAX PO BOX Z8060! APPRAXSENENT, ALLO#ANCE OR DZSALLONANCE HARRISSURG, PA 17128-0601 OF DEDUCT/ONS AND ASSESSHENT OF TAX REV-tS47 EX RFP DATE 11-ZD-ZOOq ESTATE OF BERT ELDON F DATE OF DEATH 05-05-200q FILE NUNDER 21 0q-0575 .....~ ~i;.:-5 ~"~"~ COUNTY CUHBERLAND CHARLES J DEHART II!ES~ ACN 101 CALDWELL & KEARNS Amoun~ Reei~ed 3631 N FRONT ST HaG PA 17110 HAKE CHECK PAYADLE AND RENIT PAYNENT TO= REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THXS LXNE ~ RETAIN LOWER PORTXON FOR YOUR RECORDS REV-15~? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF BERT ELDON F FILE NO. 21 0~-0575 ACN 101 DATE 11-29-200~ TAX RETURN HAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN ~ASED ON: ORI$~NAL RETURN 1. Reel Es~a~e (Schedule A) (1) 155;000.00 NOTE: To insure proper 2. S~ocks and Bonds (Schedule B) (2) .00 credi~ ~o your accoun~ $. Closely Held S~ock/Par~nership /n~eres~ (Schedule C) ($) .00 submi~ ~he upper portion q. Nor~gages/No~es Receivable (Schedule D) (~) .00 of ~his form wi~h your 5. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (5) 87~611.73 ~ax payment. 6. Join*ly Owned Proper~y (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 11~393.32 8. To,al Asse~s (8) 25~,005.05 APPROVED DEDUCTIONS AND EXEHPTIONS: ZZ,q07.91 9. Funeral Expenses/Adm. Cos~s/Hisc. Expanses (Schedule H) (9) 10. Deb~s/Hor~gege Liabilities/Liens (Schedule l) (10) 330.25 11. To,al Deductions (11) 12. No~ Value of Tax Re~urn (12) 231,266.89 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) 219,873.57 lq. Ne~ Value of Es~a~e Sub~ec~ ~o Tax (1~) 11,393.32 NOTE: I~ an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 ~111 reflect flgures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. A.oun~ of L~ne lq a~ Spousal ra~e (15) 11,393.32 X 00 = .00 16. Aeoun~ of Line lq ~axable a~ Lineal/Class A ra~e (16) .00 X 0~5 = .00 17. Amoun~ of Line lq a~ Sibling re~e (17) .00 X 12 = .00 18. Amount of Line lq ~axable at Collateral/Class B rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= .0§ TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) ANOUNT PAID DATE NUHBER /NTEREST/PEN PA/D (-) TOTAL TAX CREDIT I .00 · ALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE IF PA/D AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT TS RE~U/RED. FOR CALCULATTON OF ADD/T/ONAL /NTEREST. ZF TOTAL DUE TS REFLECTED AS A 'CRED/T' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORM FOR /NSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coaaonwaa[th hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collateral) rate on any such future interest. PURPOSE DF NOT[CE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S. Section 91qO). PAYNENT: Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" iREV-1515)o Applications ara available online at www.ravanua.state.pa.us, any Register of Nills or Revenue District Office, or from the Department's Z~-hour answering service for forms orders: 1-800-561-Z050; services for taxpayers with special hearing and/er speaking needs: 1-800-q~7-5010 iTT only). OBJECTIONS: Any party in interest not satisfied with the appraiswant, allowance 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 fo[lowing: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.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 wabsite. You amy also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 261021, Harrisburg, PA 17118-1011. Petitions may not ba foxed. B)Election to have the matter determined at the audit of the account of the personal representative. ABM[N- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: 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, P.O. Box 180601, Harrisburg, PA 17118-0601 Phone i7173 787-6505. Sea page 5 of the book[et "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-leO1) for an explanation of administratively correctable errors. DISCOUNT: Zf any tax due is paid within three i3) calendar months after the decedant's death, a five percent iBZ) discount of the tax paid is allowed. PENALTY: The 151 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: 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, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .OOO16q. ALl taxes which became delinquent on and after January l, 1982 will beer interest at a ratm 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 ZOOq are: Interest Daily Interest emily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor ~ 201 .O00SqB ~"~)"~'8-X99l XXZ .O00~Ol ~ 9Z .0002~7 1983 I6Z .000q38 1992 9Z .0002q7 ZOOZ 61 .00016~ 19Bq llZ .000301 1993-199q 7Z .000191 2003 52 .000137 1985 132 .000356 1995-1998 92 .0002~7 ZO0~ ~Z .000110 1986 102 .O00ZTq 1999 72 .O00IeZ 1987 102 .00027~ ZOO0 7Z .000192 --Interest is calculated as follows: XNTEREST = BALANCE OF TAX UNPAXD X NUHBBR OF DAYS DEL/NQUENT X DAXL¥ XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. · REV-1470 EX (6-88)  INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box. 280601 HARRISBURG~ PA 17128-0601 DECEDEN'FS NAME Elden F. Bert IFILE NUMBER I REVIEWED BY Harry Herr IACN ITEM SCHEDULE NO. EXPLANATION OF CHANGES _ _ The estate has deferred the tax on the trust(s) for the benefit of the surviving spouse Harriet Bert. ROW Page 1