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HomeMy WebLinkAbout07-28-10 (2)4 1505610140 1500 EX `°'~'°' REV - OFFICIAL USE ONLY PA Department of Revenue' County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO Box 280601 2 1 0 9 0 9 7 6 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW 1 8 6 2 6 8 5 1 8 1 0 0 5 2 0 0 9 0 6 0 8 1 9 2 9 Decedent's Last Name Suffix Decedent's Firs t Name MI B I K L E H A R R Y D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE 1MITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-$2) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) OX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. Q) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIOfW SHOULD BE DIRECTED T0: Name Daytime Telephone Rlumber B E N J A M I N J B U T L E R 7 1 7 2 3 6 1 4 8 5 First line of address 5 D D N T H I R D S T R E E T Second line of address P O B O X 1 0 0 4 City or Post Office H A R R I S B U R G State ZIP Code REGISTER OF YNILLS USE O NLY C7 r V ca C ~ c~ _ _. !"r"I C r ~ ~ C:. rT U~ N - ~ ~ -~~ '~ ~- , - ~ ~ -DA~FILED ." ~., .. ~ F~ P A 1 7 1 0 8 Correspondent's a-mail address: LAWYERS(a~,BUTLERLAWFIRM.COM cat ~~: ," i.. _~ ~-~, Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparers. has any knowledge. S-I'GNA~TU F FiRSON RESPO E FOy~(LING RETURN ~ ` ~~ bAT ~~~o~~~ 134 EAST,~REET WILLIAMSTOWN PA 17098 SIGNATURE P ROT THAN REPRESENTATIVE DATE 500 N THIRD STREET, PO BOX 1004 HARRISBURG PA 17108 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 J A 15D5~i~0240 r. REV-1500 EX Decedents Social Security Number decedents Name: HARRY D- B I K L E 1 8 6 2 6 8 5 1 8 RECAPITULATION 1 8 1 8 9 3. 9 0 1. Real Estate (Schedule A) ........................................... 1. 2. Stocks and Bonds (Schedule B) ...................................... 2. 2 7 2 1 2. 6 ? 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 3 3 5 3 5. 6 2 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 2 3 1 4 . 5 7 7. Inter-Vivos Transfers & Miscellaneous N Probate Property arate Billin Re uested ~ Se h l G S d 7 6 8 3 7 5. 0 3 ....... g q p u e ) ( c e . 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 3 1 3 ~ 3 1. 7 9 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 2 5 2 1 6 . 1 1 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ... ... ....... 10. 6 °~ 2 4 . 9 8 11. Total Deductions (total Lines 9 and 10) ..................... ... ....... 11. 3 2 1 4 1. 0 9 12. Net Value of Estate (Line 8 minus Line 11) .................. ... ....... 12. 2 8 1 ~, 9 D • 7 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............ ... ....... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14. 2 8 1 1 9 D . ? 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 7 1 1 9 0. 7 0 16. 1 2 2 D 3. 5 8 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate x .15 1 0 0 0 0. 0 0 1 g. 1 5 0 0. 0 0 19. TAX DUE ......................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1 3 7 0 3. 5 8 Side 2 1505610240 150561024q J REV-1500 EX Page 3' I~er_pdent's Complete Address: File Number 21 09 0976 DECEDENTS NAME HARRY D. BIKLE STREET ADDRESS 325 Wesle Drive Cry Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: ~ ~ Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 10,000.00 B. Discount 526.30 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (1) 13,703.58 Total Credits (A + B) (2) 10,526.30 (3) 6.29 (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,183.57 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THEE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ..................................................................... . ^ 0 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? ...................................................... . ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ...................................................................................... . ^ 0 3. Did decedent own an 'intrust for' or payable-upon-death bank account or security at his or her death? ........ . ^ ^X 4. Did decedent own an individual retirement acxxwnt, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................. ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving, spouse is 0 percent (72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 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 percent (72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) p2 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §91'16(a)(1.3)J. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (01-1Cn pennsylvania SCHEDULE A DEPARTMENT OF REVENUE REAL ESTAt INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: HARRY D: BIKLE 21 09 0976 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 vrilling seller, neither being compelled to buy or sell, both having reasonable knolwledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. Property at 734 Black Gap Road, Greene Township, Franklin County, PA 173,520.60 Value = (Common Level Ratio)(Assessed Value) Value =(8.62)($20,130.00) _ $173,520.60 2. Time Period 29 -Unit #DV77, Smithfield Township, Monroe County, PA 3,038.10 Value = (Common Level Ratio)(Assessed Value) Value =(7.41)($410.00) _ $3,038.10 3. Time Period 31 -Unit #R25, Smithfield Township, Monroe County, PA 2,297.10 Value = (Common Level Ratio)(Assessed Value) Value =(7.41)($310.00) _ $2,297.10 4. Time Period 28 -Unit #80D, Smithfield Township, Monroe County, PA 3,038.10 Value = (Common Level Ratio)(Assessed Value) Value =(7.41)($410.00) _ $3,038.10 TOTAL (Also enter on Line 1, Recapitulation. '~ S 181.893.90 If more space is needed, use additional sheets of paper of the same size. REV-1503 FJ(+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCI~~ $~ ~t~NDS ESTATE OF tlLt IYUMt3tK HARRY D. BIKLE 21 09 0976 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 302 shares Prudential Financial, Inc. (PRLJ) @ $48.39 14,613.78 2. ~26 shares MetLife, Inc. (MET) @ $36.55 3. ~ 872.8805 shares Nuveen PA Investment Quality Muni Fund (NQP) @ $13.345 TOTAL (Also enter on line 2, Recapitulations ~I, ; (If more space is needed, insert additional sheets of the same size) 950.30 11,648.59 REV-1508 EX + (6-98) SCHEDULE E CASH, BANK bE~OSItS, & MISC. COMMONWEALTH of PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HARRY D. BkKLE 21 09 0976 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with nght of survivorship must be dlscbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Orrstown Bank -Checking Account No. 111000126 313.35 with accrued interest of $0.00 2. 2005 Mercury Grand Marquis 10,000.00 3. . 1993 Ford F150 750.00 4. Junk Vehicles 400.00 value based on sale 8. Asbury Communities (Bethany Village) 17,293.00 9. 2009 1040 -Refund 962.00 10. Highmark -Refund 309.75 11. Liberty Mutual -Refund 24.00 12. USAA 1,391.67 13. Genworth Financial -Refund 4.95 14. BOC Fair Fund Administrator 10.30 15. Tractor 2,000.00 16. Accrued Rent 76.60 TOTAL (Also enter on line 5, Recapitulation) ~ S 33,535.62 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-(~Wl~~b p~tO~~RTY ESTATE OF: FILE NUMBER: HARRY D. BIKLE 21 09 0976 If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Sr:hedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Sharon M. Heller 126 Kime Street, Box 342 Bendersville, PA 17306 Daughter B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENTS .INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. 4/16/07 PNC Bank -Checking Account No. 51-8003-4779 3,913.70 50. 1,956.85 with accrued interest of $.02 2. A. 4/16/07 PNC Bank -Savings Account No. 50-3009-7977 715.43 50. 357.72 with accrued interest of $.01 TOTAL (Also enter on Line 6, Recapitulation} I S 2,314.57 It more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER•VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY OF HARRY D. BIKLE 21 09 0976 This schedule must be completed and filed 'rf the answer to any of questans 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDETHENAMEDFTHETRANSF6tEE.THEiRRELATIONSHIPTODECEDENiAND THE DATEDFTRANSFER.ATTACHACDPYOFTHEDEEDFDRREALE5rATE DATE OF DEATH VALUE OF ASSET 960FDECD'S INTEREST EXCLUSION pFnPPUCN~ TAXABLE VALUE 1. AXA Equitable -Accumulator Plus Rollover IRA - Acct No 300 639 535 68,375.03 100.00 68,375.03 Beneficiaries: Kathleen A. Kuehl, Sharon M. Heller, Jeffrey M. Bikle and Stephen D. Bikle (all lineal) __ _ _ TOTAL (Also enter on Line 7, Recapitulation) ~ ~ 68,375.03 If more space is needed, use addilanal sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEatJLE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER HARRY D. BIKLE 21 09 0976 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers Funeral Home, Inc. 10,100.00 2. Shull-Koontz 663.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: Butler Law Firm 3. Family Exemption: (If decedents address is not the same as claimants, attach explanatbn.) Claimant Street Address Cily State ZIP Relationship of Claimant to l~cedent 4. I Probate Fees: 10,750.00 394.00 5 Acxxwntant Fees: 6. Tax Return Preparer Fees: Wagner Associates (2009 1040/PA-40); BLF (2009-10 1041/PA-41) 700.00 7. Cumberland Law Journal -Estate Advertising 75.00 8. The Sentinel -Estate Advertising 283.12 9. Cumberland County Register of Wills -Short Certificates 40.00 10. Overnight Mail 28.09 11. Cumberland County Register of Wills -Filing Fee 30.00 12. Notary Fees 15.00 13. USAA -Bank Fees 34.00 14. USAA -Check Fee 24.33 15. Monroe County Recorder of Deeds 179.00 16. Co-Executor Expenses 1,792.37 17. Penndot - 2005 Mercury Grand Marquis (transfer fees) 58.50 18. Penndot/AAA - 1993 Ford F150 (transfer fees) 49.70 TOTAL (Also enter on Line 9, Recapitulation) 5 25.216.11 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHE~WI~~ I DEBTS QF DECEDENT, MORTGAGE.LIABILITIES, 8~ LIENS ESTATE OF FILE NUMBER HARRY D. BIKLE 21 09 0976 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Asbury Communities (Bethany Village) 986.42 2 3. (Bank of America -Account No. **** **** **** 8502 4. (Discover Card - Account No. **** **** **** 0481 5. 12009 PA-40 -Tax Due 6. Bank of America (AAA) -Account No. **** **** **** 3377 7. Continuing Care Rx TOTAL (A{so enter on Line 10, Recapitulation) ' I ; If more space is needed, Insert additional sheets of the same size. 30.22 5,730.59 118.75 14.00 15.00 30.00 REV-1573 EX+(07-10,1 pennsylvania ~ SCHEC~UL~ J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ueuT2V 11 RTKT.R 21 09 0976 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 (lndude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Kathleen A. Kuehl Lineal 81,679.08 134 East Street Williamstown, PA 17098-1401 2. Sharon M. Heller Lineal 83,993.66 126 Kime Street, Box 342 Bendersville, PA 17306 3. Jeffrey M. Bikle Lineal 23,838.88 326 Cape Henry Drive Corpus Christi, TX 78412-2632 4. Stephen D. Bikle Lineal 81,679.08 1721 S. Main Street Bechtelsville, PA 19505-9462 5. Bonnie L. Osman Collateral 10,000.00 181 Lost Hollow Road Dillsburg, PA 17019 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S ff more space is needed, use additional sheets of paper of the same size. REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 10,000.00 Discount: 526.30 Interest Table Year Days Delinquent this time period Balance Due this year Interest this period Before 1981 1982 1983 1984 1985 1986 1987 1988 throu h 1991 1992 1993 throu h 1994 1995 throu h 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 18 3 177.28 6.29 TOTALS 18 6.29 Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: I, HARRY D. BIKLE, of Silver Spring Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and codicils by me at any time made. IT~NLl• I direct my Executrices to pay the expenses of my last illness and funeral expenses from the property passing under this Will as an expense and cost of administration of my estate. ITEa~L~• I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any property, shall be paid by my Executrices out of the property passing under ITEM 3 of this Will as an expense and cost of administration of my estate. My Executrices shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. j~,~. I give, devise and bequeath all the rest, residue and remainder of my estate of any kind whatsoever, real, personal or mixed, and wheresoever situate, unto my children, KATHLEEN A. KUEHL, of Jennerstown, Pennsylvania, SHARON M. HEELER of Bendersville, Pennsylvania, STEPHEN D. BIKLE of Bechtelsville, Pennsylvania, and .~ ,, JEFFREY M. BIKLE of Corpus Christi, Texas, equally, shaze and share alike. In the event that one or more of my children should not then be living, his or her share shall be distributed to his or her children, if any, in equal shares, or if none, to my surviving children in equal shazes. ITE~l4. In addition to the powers conferred by law, my Executrices shall have the following powers: (a) To retain in their absolute discretion and for such period as to them shall seem advisable, any and all assets constituting my estate, without liability for any loss incurred by reason of the retention of such assets. (b) To change investments and properties, and to invest and reinvest all or any part of the corpus of my estate, in such securities, investments, or other property as to them seem advisable and proper, irrespective of whether the same are authorized for the investment of estate funds by the laws of the Commonwealth of Pennsylvania. (c) To sell all or part of the property which at any time may constitute a part of my estate, at such time, upon such terms, for cash or on credit, with or without security, in such manner and at such prices, either at public or private sale, as to them shall seem advisable and proper, and to execute good and sufficient deeds and bills of sale therefor. (d) To lease any property held by them and for the duration of the term, irrespective of the provisions of any statute or of the termination of my estate; and to mortgage, pledge, collect, convert, redeem, exchange, or otherwise dispose of any securities or other property at any time held by them. -2 (e) To borrow money, whether to pay taxes, exercise subscriptions, rights, and options pay assessments or to accomplish any other purpose of any nature incidental to the administration of my estate, and to pledge any securities or other property held by them as r.°. .~ ,. security therefor. (f j To enforce any bonds, mortgage, or other obligations or liens held hereunder; to enter upon such contracts and agreements and to make such compromises or settlements of debts, claims, or controversies as they may deem necessary or advisable; to submit to azbitration any matter or difference; to vote personally or by proxy any shares of stock which may at any time be held by them hereunder: (g) To consent to the reorganization, consolidation, merger, liquidation, readjustment of or other change in any corporation, company or association, or to the sale or lease of the property thereof or any part thereof, any of the securities or other property of which may at the time be held by them thereunder, and to do any act or exercise any power with reference thereto that maybe legally exercised by any person owning similaz property in his own right, including the exercise of conversion, subscription, purchase or other options, the deposit or exchange of securities, the entrance into voting trusts, and the making of agreements or subscriptions which they may deem necessary or advisable in connection therewith, all without applying to any court for permission to do so, and to hold, redeem, sell or otherwise dispose of any securities or other property which they may so acquire, irrespective of whether the same be authorized for the investment of estate funds by the laws of the Commonwealth of Pennsylvania. -3- (h) To cause to be registered in their names as Executors hereunder, or in the names of their nominees without qualification or description, any securities at any time held in fny estate. ~. ~ - (i) To determine the manner in which the expenses incidental to or connected with the administration of my estate hereby established shall be apportioned as between income and principal. (j) To carry out agreements made by me during my lifetime, including the consummation of any agreements relating to the capital stock of corporations owned by me at the time of my death, and including the continuation of any parknership of which I may be a member at the time of my death whenever the terms of the partnership agreement obligate my estate or personal representative to continue my interest therein, and to enter into agreements for the rearrangement or alteration of my interests ox rights or obligations under any such agreements in effect at the time of my death. (k) To apportion extraordinary and stock dividends received by them between income and principal in such manner as they may see fit; provided, however, that all rights to subscribe to new or additional stock or securities, and all liquidating dividends shall be deemed to be principal. My Executrices may freely act under all or any of the powers of this Agreement given to them in all matters concerning my estate hereby established, after forming their judgment based upon all the circumstances of any particular situation as to the wisest and best -4- course to pursue, without the necessity of obtaining the consent or approval of any court, and notwithstanding that they may also be acting as an individual, or as an agent for other persons as n individual, or as an agent for other persons or corporations interested in the same matters, or may lie interested'in connection with the same matters as stockholders, directors or otherwise. The powers herein granted to my Executrices may be exercised in whole or in part, from time to time, and shall be deemed to be supplementary to and not exclusive of the general powers of executors pursuant to law, and shall include all powers necessary to carry the same into effect. The enumeration of specific powers herein shall not be construed in any way to limit or affect the general powers herein TT~• If any income or principal shall be payable to any beneficiary who shall be a minor or shall be under a legal disability or in the sole judgment of my Executrices shall otherwise be unable to apply such payments to his or her own best advantage (hereinafter referred to as minority or incapacity), my Executrices shall hold such income and principal during minority or incapacity and shall apply such income and principal to the health, maintenance, support and education of such beneficiary during minority or incapacity without the appointment of any guardian or committee or any authority of court and shall make all or any portion of any such payment in any one or more of the following ways: (a) Directly to such beneficiary. (b) To the legal guardian or conservator or custodian under the Uniform Transfers to Minors Act of such beneficiary. ~ _y , ~: . -5- - (c) To a relative of such beneficiary to be expended by such relative for the benefit of such beneficiary. (d) By themselves, expending the same for the benefit of such . beneficiary. ' Any remaining income and principal to which such beneficiary shall be entitled- shall be paid and distributed to such beneficiary on the termination of minority or incapacity. ITEM 6. I hereby nominate, constitute and appoint KATHLEEN A. KUEHL of Jennersville, Pennsylvania, and SHARON M. HEELER of Bendersville, Pennsylvania, as Executrices of my estate. In the event that either is unable or unwilling to serve in this capacity, I then nominate, constitute and appoint the other as Executrix of my estate. My Executrices are specifically relieved from the duty or obligation of filing any bond or bonds. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, this ~Q _ day of ~ 2002. w . _ ~/ (SEAL) .~ ~~ ~ H D. Bikle .~~ -6- WITNESS: residing at ~`r~ ~9t.~--/ ~ir~-tom ~ /~7 //'° . esidin at 1 '- ~ `'' ~~ . g , ~~ ~ j -7- COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTIT OF DAUPHIN We, HARRY D. BIKLE, /C n etJA- L.J~ ~ _ ~ crT~ ~, and ~3 t~- z. S - ~ ~ ~ ,the Testator and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare tosthe undersigned authority that the Testator signed and executed the instrument as his Last Will and tHat he had signed willingly (or willingly directed anothex to sign.. for him) and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness 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. I H D. Bikle Witness ~_ Witness Subscribed, sworn to and acknowledged before me by HARRY D. BIKLE, the Testator, d subscribed and sworn to before me by a ~ ~~ ~ _ .~ ~-t~ , and SZ'/rr ~- S - C.3 ~ ~~1 ,the witnesses, this _ a 8 day of .~~~v-$~~2..._ , 2002. .~ Notary Pub ' My Commission Expires: NOTARIAL SEq~ry ~~ CHERYL L. FERGUSQ _g_ Com~m~ss on ~ es A~8~20p4 CODICIL TO THL LAST WILL AND TBSTAt~NT OF HARRY DWIGHT BIRLB WHEREAS, on May 3, 1995, I, Harry Dwight Bikle, executed my last will and testament, and; WKEREAS, I made various instructions. and bequests, and, WHEREAS, I desire to add an additional provision to the will; I NOW PUBLISH THIS CODICIL to~my last will and testament of May 3, 1995: I reaffirm all parts and exhibits of said will, except that, I: with the knowledge and agreement of my son Jeffrey Millard Bikle, leave and 'bequeath my farm located on Black Gap Road, Green Township, Franklin County, in the Commonwealth of Pennsylvania, in equal shares to my other three children: Kathleen Adele (Bikle) Kuehl, Sharon Mae (Bikle) Heller and Stephen Dwight Bikle. I direct that the executors of my estate enact ese reque is if they were part of my last will and test Dated• U 1 ~ , TESTATOR I here th ffix my signat re to this odicil on this th da of 20~ at ~ he r sence of the following witnesses, who witnessed and scrib d this c ci at my request, and in my presence. ATTESTATION CLAUSE On the date above written, HARRY DWIGHT BIKLE, declared to us, and in our presence, that this instrument, consisting of one page, is a codicil to his last will and testament, and HARRY DWIGHT BIKLE, then signed this instrument in our presence, and at HARRY DWIGHT BIKLE's request we now sign this codiccil as witnesses in each other's presence. Further that Harry Dwight Bikle appeared to us to be of sound mind and lawful age, and under no undue influence.. Witness,; Address: ~~a /~~~, n ( "/1?~~ ,~~ 1~11.~ ,~~ ,~1~ / ~ ~~~~~ c r.~ \ /~ r Witness: Wi s : -3.2~' ~os3 BEFORE THE REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF HARRY D. BICKLE AKA HARRY DWIGHT BICKLE AKA H. DWIGHT BICKLE, NO 21-09-0976 DECEASED NOTICE OF INTENT TO OPEN THE PROBATE RECORD AND NOW, taus 23rd day of December, 2009, upon consideration of the Petition for Admission to Probate of Later Codicil Pursuant to 20 Pa. C.S. 3138, filed by Bonnie L. Osman, through her counsel, Ralph H. Wright, Jr., Esquire, you are hereby given notice of the Register of Wills' intent to open the probate record to admit the instrument dated October 3, 2009 as a second Codicil to the Last Will and Testament of Harry D. Bickle, dated September 20, 2002. Your objection, if any, is due in the Register of Wills office within 20 days of service of this notice. ~~~~r~aG/,~3~~~ Glenda Farner Strasbaugh, Regist Wills N Q n C ~' ~A ':-1 -~-~ - CJ ' r ~ C3 ! [7 ~ ' tv r'': ~~~; 1 T - ['~~a ~ ~ i ..,'- i-~ ~~~ _ _ _ . , _ _ _- - 1,~ !; ~ r` . i October 3, 2009 In tfie event of my death,) am gitring my car, a Mercury Grand Marquis, to Bonnie L Osman as a gift The title rnn'lt transfer to her without contest. i Rzhibit A , GOMMONWEAI.TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.280801 HAARISBURG, PA 1 7 1 28-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KUEHL KATHLEEN A 134 EAST STREET WILLIAMSTOWN, PA 17098-1401 loll ESTATE INFORMATION: ssN: 1s6-26-86ts FILE NUMBER: 2109-0976 DECEDENT NAME: BIKLE HARRY D DATE OF PAYMENT: O1 /05/2010 POSTMARK DATE: 01 /04/2010 couNTY: CUMBERLAND DATE OF DEATH: 10/05/2009 ACN ASSESSMENT CONTROL NUMBER REV-1182 EX(11-9B1 N0. CD 012194 AMOUNT 101 ( ~ 10, 000.00 TOTAL AMOUNT PAID: REMARKS: S 10, 000.00 CHECK# 229 INITIALS: MAW SEAL RECEIVED BY: GLENDA EARNER STRAfSBAUGH REGISTER OF W{LLS REGISTER OF WILLS AKE CHECKS PAYABLE TO: :thy Frazer ~ BOX 69 rrstown, PA 17244 =TURN SERVICE REQUESTED ~~~1°~ - rHt$ TAX 1S DUE AND PAYABLE, YOU ARE HEREBY iEQUESTEDTO MAKE PAYMENT THEREOF. CKLE,, H DWIGHT ZS WESLEY DRIVE APT 3210 3CHANICSBURG PA 17055-3504 • II I II ~ ~ TAXPAYER'S COPY • KEEP THIS'PORTIOH IOIR YOUR RECORD8 ~' ~~• ' MUNICIPAL CODE: tat BILL DATE:07l15/07 PROPERTY:. ~ BLACK t311P ROAD BILL NO.: 535 MAP CODE:' Qsa-0C24.-030.-00000 TAXES PAYABLE TO: 0 TAX MIV,S; 76.D1 Kathy Frozar ASSESSED t{ALUE:20130 CASH CHECK N AMOUNT S 2% DISCOUNT FACE PENALTY • • TDOCnero~ oan5ro~ ro ~ui+~o> ttnsarTO~a~sum 51.517.24 11.548.20 51.703.02 OR FIRST PAYMENT SECOND PAYMENT FINAL PAYMENT NO DISCOUNT N/A N/A N/A , tf PNd Cm or Htion K PW On or 0tbn M Pnld On oI BHon 8/91N7 W9W07 10191/07 ~i"ypAR' ASSESSMENT B "` dQT FRANKLIN ~:LI REAL ESTATE TAX NI::++ . '~':` ~ 1..,cQ 529 ~` °' . ~ ~ _ KATHY .J. FRAZER ~ ~A;~f l ~ ~ 1r~t~~ ~ =rt ;i3RRSTOWN ~ PA 17'244 PH : ? 17-254-E:r_; ~ .1. ~ ~~ r=~M 'T'11 ~-'h1 s~ FICE AT $19c7 f'~YESVILLE RDA CHAME,< ~'' '. ,_I-'h1 RFFi.:.i_/F~~UCiU$T 7_INLY !~.,~~:; ,.,~, - :> ~• ..:; ~ . b M P M %P ; M. ,~ M TMi PEIMDD . ' '' PYIY ` ii;k34 ~ ~ '' . ~~ LAND e ~ : 5`3U ' . LALDG : i' i , r-~ a0 ,`~ C:CT rte- 0~-c~C24. -a~UCz. -c3Qu000 f~, IK .. H DWIGHT 2~.; $LEY DRIVE AI='T 32'1D r1ICSBLtRG RA 17t:%$~i-304 ~~ ~~,; - ~ . . w ~~:.. w1A'YL.JUtJE ,., _ . _ _ . __ ~~~~7 ;'. _ c'+ i-~ ~ Fa a..:', ~:EAL E,~-~TATEr ~' r, Fa. Common Leval Ratios for Real Property Assessments HTML Version Couyright 2010 Daniel B. Evans. All rights reserved Page 1 of 4 Common Level Ratios for Pennsylvania Realty Transfer Tax (Current through June 20/0) When preparing and filing a Pennsylvania realty transfer tax affidavit, it is necessary to report both the assessed value of the property and the "common level ratio factor," which is based on the average ratio between the assessed value and fair market value of real estate in that county. If the transfer is not exempt from tax, the tax is based on the greater of (a) the actual consideration for the transfer and (b) the product of the assessed value and the common level ratio factor. The common level ratios aze calculated by the State Tax Equalization Board based on sales date, and both the common level ratios and factors based on the common level ratios are published each year in the Pennsylvania Bulletin. (The common level ratio factors are the mathematical reciprocals of the common level ratios.) The table below shows the factors which have been in effect for the last six yeazs. Thy factor to apply to a particular transfer is based on the date the document is "accepted," which is rebuttably presumed to be the date specified in the body of the document as the date of the instrument. (See 61 Pa. Code § 91.102, relating to acceptance of documents.) When two factors aze provided in the table for a range of dates, the second one is a revised factor reflecting a change in the assessment ratio or assessment base, and is effective from January 1 of the second year. Common Level Ratio Factors 7/1/03 7/1/04 7/1/05 7/1/06 7!1!07 7/1/08 7/1/09 to to to to to to to County 6/30/04 6/30/05 6/30106 6/30/07 6/30/0$ 6/30/09 6/30/10 (33 Pa.B. (34 Pa.B. (35 Pa.B. (36 Pa.B. (37 Pa.B. (38 Pa.B. (39 Pa.B. 2560) 3074) 3365) 2875) 2778) 3337) 3245} Adams 2.65 2.89 3.28 3.98 4.53 4.55 4.51 Allegheny 1.03 1.07 1.10 1.10 1.15 1.16 1.14 Armstrong 2.36 2.52 2.56 2.70 2.79 2.87 2.76 Beaver 2.87 3.11 3.23 3.31 3.41 3.43 3.36 Bedford 4.48 5.13 5.00 5.47 5.81 6.45 5.59/1.00 ~g~ Berks 1.11 1.16 1.25 1.33 1.47 1.52 1.48 Blair 11.91 12.66 11.91 12.20 12.20 12:05 12.66/9.50 [gJ Bradford 2.20 2.31 2.43 2.63 2.68 2.79 2.77 x , http://eans-legal.com/dan/comlevel.html 6/22/2010 -T Pa. Common Leval Ratios for Real Property Assessments Page 2 of 4 Bucks 28.57 32.26/8.07 8.93 10.10 10.99 10.64 10.31 Butler 8.93 9.62 9.90 10.20 10.42 10.7f j8.06 6 2561 Cambria 6.29 6.14/3.07 3.57 3.60 3.22 3;01 3.03 Cameron 2.83 2.68 2.81 '3.08 2.96 2,85 2.99 Carbon 2.22 2.32 2.52 2.74 3.12 3.20 3.01 Centre 2.53 2.68 3.04 3.24 3.41 3,62 3.47 Chester 1.35 1.47 1.65 1.82 1.93 1.93 1.89 Clarion 4.98 5.26 5.10 5.38 5.65 5.16/3.87 [6] [~] 3.70 Clearfield 4.88 5.24 5.13 5.47 5.75 5;68 4.74 4.51/1.00 Clinton 3.55 • 3.53 3.73 4.24 4.46 Cpl 1.00~6~ Columbia 2.92 3.05 3.26 3.47 3.55 3:76 3.69 Crawford 2.83 2.95 2.87 3.02 3.04 2.98 2.85 Cumberland ~ 1.05 1.11/1.00 1.00 1.14 1.22 1.26 1.26 Dauphin 1.07 1.14 1.24 1.33 1.40 1.46 1.42 Delawaze 1.15 1.26 1.38 1.55 1.64 1.72 1.63 Elk 5.00.. 5.05 5.26/2.18 2.18 2.65 2.49 2.61 Erie 1.00* 1.09 1.13 1.18 1.20 1.21 1.26 Fayette 1.00* 1.03 1.10 1.14 1.17 1.17 1.22 Forest 4.72 4.74 4.37 4.83 5.21 4,20 5.10 Franklin 6.45 6.90 7.69 9.35 10.20 9:62 8.62 Fulton 1.97 1.98 2.20 2.61 2.99 2.99 3.00 Grreene 1.00* 1.13 1.21 1.21 1.16 1,24 1.40 Huntingdon 5.99 6.29 6.80 7.46 7.87 8;62 8.27 Indiana 7.09 7.30 7.69/4.35 4.35 6:17 5,95 5.99 Jefferson Juniata Lackawanna Lancaster 5.08 5.32/1.74 1.74 1.85 1.87 2;05 1.97 5.69 5.65 6.41 6.21 6.25 6:33 6.90 4.70 5.21 5.38 5.95 7.09 6,67 6.17 1.16 1.22/1.00 1.00 1.22 1.31 1;36 1.35 Lawrence 1.00 1.08 1.10 1.14 1.14 1,12 1.19~~~ Lebanon Lehigh 11.91 12.20/6.25 6.25 6.80 7.35 7:41 2.24 2.45 2.73 3.16 3.58 3;70 7.46 3.50 http://evans-legal.com/dan/comlevel.html 6/22/2010 _ __ _ _ Pa. Common Leval Ratios for Real Property Assessments Page 3 of 4 20.83/1.00 Luzerne 13.89 14.71 15.39 17.24 20 [5~ 1.00~6~ Lycoming 1.52 1.60/1.00 1.00 1.10 1.16 1.25 1.19 McKean 4.41 4.44/1.06 1.06 1.09 1.11 1.13 1.31 Mercer 3.64 3.50 3.56 3.68 3.66 3.52 3.26 Mifflin 1.96 2.03 2.09 2.18 2.20 2:.29 2.1 S Monroe 4.95 S.S9 6.14 7.09 7.81 7,81 7.41 Montgomery 1.30 1.46 1.66 1.87 1.97 1',.97 1.85 Montour 10.31 11.36/8.82 8.82/1.00 1.00 1.14 1.18 1.37 Northampton 2.35 2.SS 2.75 3.18 3.44 3',.61 3.37 Northumberland 7.19 7.4614.07 4.07 3.64 4.53 4.61 4.43 Perry 1.07 1.10 1.16 1.33 1.36 1.49 1.49 Philadelphia 3.39 3.66~1~ 3.37 3.50 3.52 3.SS 3.06 Pike 4.10 4.41 4.76 5.47 6.17 6.17 S.8S Potter 2.38 2.37 2.53 2.72 2.80 2'..86 2.91 Schuylkill 2.22 2.32 2.42 2.48 2.62 2'.68 2.51 Snyder 5.71 6.10 6.29 6.58 5.32~2~ S,OS 5.68 Somerset 2.34 2.47 2.63 2.71 2.91 2..98 2.99 Sullivan 4.10/1.00 1.00 1.19 1.52 1.40 1~SS 1.66 Susquehanna 2.21 2.42 2.56 2.84 2.96 2!,97 3.06 Tioga 1.06 1.11 1.18 1.25 1.33 1.37 1.41 Union 6.17 6.17 6.85/1.00 1.00 1.13 1.16 1.34 Venango 1.06 1.09/1.00 1.00 1.OS 1.13 1,Q6[3l 1.10 Warren 2.70 2.72 2.81 2.93 2.93 2',96 2.89 Washington 6.17 6.49 6.94 7.30 7.52 7.58 7.25 Wayne 10.99 12.20/1.00 1.00 1.23 1.32 1,37 1.56 Westmoreland 4.51 4.74 4.88 5.10 S.OS 490 4.57 Wyoming 3.97 4.22 4.39 4.59 4.95 5;03 4.76 York 1.17 1.24 1.33/1.00 1.00 1.31 1;32 1.27 [1] Revised based on State Tax Equalization Board appeal decision, 3S Pa.B. 1308. [2] Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2007. http://evans-legal.com/dan/comlevel.html 6/22/2010 r Pa. Common Leval Ratios for Real Property Assessments Page 4 of 4 ,. [3] Revised by the State Tax Equalization Board, 38 Pa.B. 3563 (6/28/2008). [4] Adjustments made by the Department of Revenue to reflect an assessment base change or assessment ratio change, 38 Pa.B. 6667. [5] Adjustment made by the Department of Revenue to reflect an assessment base change or assessment ratio change, 39 Pa.B. 1365 (3/14/2009j. [6] Adjusted by the Department of Revenue to reflect an assessment base change or assessment ratio change effective 1/1/2009, 39 Pa.B. 3245 (6/27/2009). [7] Adjusted by the Department of Revenue based on a Board's decision effective August 18, 2009, retroactive to July 1, 2009, 39 Pa.B. 5373 (9!12/2409). [8] Adjusted by the Deparhnent of Revenue to reflect an assessment base change or assessment ratio change effective 1/1/2010, 39 Pa.B. 7163 (12/19/2009). The Pennsylvania Estate and Trust C b~ rary Daniel B. Evans Attorney at Law P.O. Box 27370 Philadelphia, PA 19118 Telephone: (215) 233-0988 Email: dan(a~evans-le a~ 1•com http://evans-legal.com/danlcomlevel.html 6!22/2010 ~~'~~`"~' REALTY TRAt~~~ER SAX STATENtENT OF VALUE coMt~-oNwEALT~IOFPENNSYLVANfA l7EPARrMENT OF REVENUE BUREAU Of INDMDUAL TAXER Poeoxzeo6o3 See Reverse for Instructions WIRRISBURG PA 1712E-0603 _-- -- _ State Tax Psid __ ' Book Number Pspe Number Gate Recorded Complete each section and file in dupGcaie with Recorder of Deeds when (1) the full value/consideration is not set forth in the deed, (2) when the deed is without consideration, or by gift, or (3) a tax exemptron is claimed. A Statement of Value is not required ff the transfer is wholly exempt from tax based on: (1) family relationship or (2) pubic utility easement. !f more space is needed, attach additional sheet(s). A. CORRESPONDENT -All inquiries may be directed to the foilowina person: Name Telephone Number. Ronald D. Butler, Esquire (717) 236-1485 500 N. Third S City State Zip Code t. 12th Floor Harrisburg PA 17101 Date of Acce tance of Document Grantae(s)It.essee(s) ... L<t3 A$soE tikle Kathleen A. Kuehl River Rd., Ft. Depuy, 2nd Floor Lax Firm StreetAddresa P.O. Box 93 12th Floor 134 East Street Shawnee otz Delaware, PA 18356- state zip code city sit, zrp Code 0093 PA 17101 Williamstown PA 17098-1401 City, Township, Borough Grentor(syLessor(s) Estate of Aarrv D. street Address c/o Butle SOON. Third Street City Harrisburg C. PROPERTY LOCATION Street Address Monroe - Uni 7 East Stroudabur 16/3/3/3-1-77D 1. Actual Cash Consideration 2. Other Consideration 3. Total Consideration none + none ~ = none 4. County Assessed Valus 6. Common Level Rath Fedor 6. Fair Market Value 410.00 X 7.41 = $3 038.10 E. EXEMPTION DATA 1a. Amount of Facsmption Claimed 1b. Pert~ntage of Interest Conveyed $3,038.10 100X 2. Check Appropriate Box Below for Exemption Claimed ® III or intestate succession Estate of Harry D. Bik1e Cumberland County 2209-00976 • (Name of Decedent) (Estate Fbe Number) ^ Transfer to Industrial Development Agency. ^ Transfer to a trust. (Attach complete copy of trust agreement identifying all beneficiaries.) ^ Transfer between principal and agent. (Attach complete copy of agency/straw party agreement.) ^ Transfers to the Commonwealth, the United States and instrumentalities by gifk dedication, condemnation or in lieu of condemnation. (If condemnation or In lieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number ,Page Number ^ Corrective or confirmatory deed. {Attach complete copy of the prior deed being corrected or confirmed.) ^ Statutory corporate consolidation, merger or division. (Attach copy of articles.) ^ Other (Please explain exemption claimed, if other than listed above.) Under penalties of law, I declare that 1 have examined this Statement, including accompanying Informatldn, and to the best of my knowledr~e and belief, it is true. correct and complete. ~gnatun m come ponoeru or rse onsiow rerty I uacs ~~7~/a FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT tN THE RECORDER'S REFUSAL TO RECORD THE DEED. REV iti3 EK (11-01) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF lldDiV4DUAL TAXES PO BOX 2apQ03 REALTY TRAI~~~E~ TAX STATEMENT OF VALUE See Reverse for Instructions __ RECORDER'S Stets Tax Paid Book Number Paps Number Dste Reeorded Complete each section and file in duplicate with Recorder of Deeds when (i) the fun value/consideration is not set forth ~n the deed, (2) when the deed is without consideration, or by gift, or (3) a tax exemption is daimed. A Statement of Value is not required ff the transfer is wholly exempt from tax based on: {1) family relationship or {2) public utility easement. If more space is needed, attach additional sheet(s). A. CORRESPONDENT -All inquiries may be directed to the following person• Name Telephone Number. Ronald D. Butler, Esquire _ _ (717) 236.1485 Zip Code 17101 Grardor(syleasor(s) Estate of Harry D. Bikle Grantae(sul.~see(s) Ste hen D. Bikle River Village River Rd. Ft. De u 2nd Floor Street Address c o Butler Law F rm Streetaddrese P.O. Box 93 500 N. Third Street, 12th Floor 1721 S. Main St. Shawnee on Delaware PA 18356- aty state Zip Code City ,~ ~, Code 0093 Harrisburg PA 17101 Bechtelsville 'PA 19505 Street Address City, Township, Borough Time Period 31 -Unit #R25 Smithfield Township East Stroudsbur art of 16/2/1/1-7-7C 1. Actual Cash Consktsration 2. OMsr Consideration 3. Tout Conakieraticn none + none _ none 4. County Assessed Xr~us 5. Common Level Rath Fodor 6. Fair Market Value $310.00 X 7.41 $2,297.10 ia. Amount of Exemption C{simad $2,297.10 1b. Pe 00~ of Interest Conveyed 2. Check Appropriate Box Below for Exemption Claimed ® Will or intestate succession Estate of Harry D. Bikle Cumberland County 2209-00976 (Name of Decedent) (Ea to le Number ^ Transfer to Industrial Development Agency. ^ Transfer to a trust. (Attach complete copy of trust agreement identifying all beneficiaries.) ^ Transfer between principal and agent. (Attach complete Dopy of agency/straw party agraemerit.) ^ Transfers to the Commonwealth, the United States and Instrumentalities by gift, dedication, condbmnation or in lieu of condemnation. (If condemnation or in lieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number , Page Number ^ Corrective or oonfirrnatory deed. (Attach complete copy of the prior deed being corrected or confirmed.) ^ Statutory corporate consolidation, merger or division. (Attach copy of articles.) ^ Other (P{ease explain exemption claimed, if other than listed above.) Under penalties of law, i declare that 1 have examined this Statement, Including accompanying informatio ,and to the best of my fcnowledge and belief, it is true, correct and complete. Signature of Correspopdent or RaspoQSfbie Partv ns~~ FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. REVaas EX ina> COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO BOX 280603 REALTY TRANSFER TAX STATEMENT OF VALUE See Reverse for Instructions __~ __ . R000/WGR~S Ui State Tax Petd Book Number Pa9a Number Data Recorded Complete each section and fie in duplicate with Recorder of Deeds when (1) the full valuelconsideration is not set forth in the deed, (2) when the deed is without consideration, or by gift, or (3) a tax exemption is daimed. A Statement of Value is nat required if the transfer is wholly exempt from tax based on: (1) family relationship or (2) public utility easement. If more space is needed, attach additional sheet(s). A. CORRESPONDENT -Ail inquiries rnav be directed to the foliowina person: _ Name Telephone Number: Ronald D. Butler, Esquire {717) 236-1485 ~~.m. ~a.,.e~e ,.,... .,._. ... ,. . B. TRANSFER DATA Grantor(s)It.esaor(s) Estate of Harry D. Bikle StrestAddress c o But er Law Firm 500 N. Third Street, 12th Floor Harrisburg IPA 117101 PROPERTY LOCATION sweet address Time Period 28 - iTnit f~80 D ra~nn, S Monroe Grantee{s)ll.essee(s) Depuy House Property Owners .Assoc. Sharon M. Heller River Rd., Ft. Depuq, 2nd Floor 126 Kime Street "~' y"° ''' Shawnee on: Delaware, PA 18356- city State zip code 0093 Bendersville PA 17306 Glty, Township, Borough Smithfield Township hod District Tax Parcel Number East Stroudsburg 16/3/3/3-1-SOD 1. Actual Cash Considsretion 2. Other Consdderaton 3. Total Consdderagon none + none = none 4. County Assessed Value 5. Common Levei Rath Fader 6. Fair Market V51ue S41O.O[) X 7.41 C a Hass ~ n 1a. Amotmt of Exsmptlon Clabnsd $3,038.10 1b. Percentage of Interest Conveyed 100% 2. Check Appropriate Box Below for Exemption Claimed ® wll or intestate succession Estate of Harry D. Bikle Cumberland County 2209-00976 (Name of Decedent) {F~ta a File Number) ^ Transfer to Industrial Development Agency. ^ Transfer to a trust. (Attach complete copy of trust agreement identifying all benefidaries.) ^ Transfer beiwsen principal and agent. (Attach complete copy of agency/straw parry agreement.) ^ Transfers to the Commonwealth, the United States and Instrumentalities by gift, dedication, condemnation or in lieu of condemnation. (If condemnation or In lieu of condemnation, attach copy of resolution.) ^ Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number ,Page Number ^ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrected or confirmed.) ^ Statutory corporate consolidation, merger or division. (Attach copy of articles.) ^ Other (Please expiain exemption claimed, if other than listed above.) Under penalties of law, 1 declare that 1 have examined this Statement, including accompanying informatlo~h, and to the best of my knowledge and belief, it is true, correct and complete. of Data FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. _ - ,- PRU: Historical Prices for PRUDENTIAL FINCL INC -Yahoo! Finance Page 1 of 2 New User? Sign Up 'Sign In ;Help Get Yahoo! Toolbar Yahoo! Mail Y.~HC~c~!~~ F~~,~1~~~ Search ~WebSearch~~ Dow '1f' 1.47% Nasdaq 0.00% Thu, Oct 15, 2009, 9:23AM Er - U.S. Markets open in 7mins Finance Search On Oct 14: 52.7$ 0.00 {0.00%) ~~~~ c*igg4C.3LCt!lllT1FS ~lc~ Historical Prices Get Historical Prices for: GO ._...........__.... . SET DATE RANGE ADVERTISEMENT Daily __ __ . Start Date: Oct 5 20pg Eg. 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(MET) Trade N_o~~w ~ ;~~ya na kwr '~'" , ~~;~ Historical Prices SET DATE RANGE Finance Search On Oct 14: 38.23 0.00 (0.00'/0) "~~ Get Historical Prices for: GO ADVERTISEMENT (~ Daily Start Date OCt 5 2009 ~ Eg. ]an 1, 2003 c~ Weekly _._ End Date: Oct 5 2009 ~ Monthly (')Dividends Only Get Prices First ~ Prev ~ Next ~ Last PRICES Date Open High Low Close Volume Adj Close` 5-Oct-09 36.05 37.35 35.75 37.14 5,993,800 37.14 ' Close price adjusted for dividends and splits. First ~ Prev ~ Next (Last !~i Download To Spreadshegt 3t six 2t gsa.3~ ~ ~tQP~I'tPolio ~ Sgt g!grt ~~ Email to a Friend ............................... Get Historical Prices for Another Symbol: GO Symbol Lookup http://finance.yahoo.com/q/hp?s=MET&a=09&b=5&c=2009&d=09&e=5&2009&g-d 10/15/2009 NQP: Historical Prices for NUVEEN PA TNV QUAL -Yahoo! Finance Page 1 of 2 New User? Sign Up ';, Sign In 'Help Get the New, Safer tE8 Yahoo! Mail 1~~e FI~,~~(~~ Search ~ WebSearch Dow • 1.479/o Nasdaq 0.00% Thu, Oct 15, 2009, 9:18AM ET - U.S. Marluets opan.in 12mins r,,,,,-..,..,. - ~ Qit107~S Finance Search Nuveen Pennsylvania Investment Quality Municipal Fund Inc. (NQp~ on oct 14:.12.73 0.00 ~o.oo°~) ~~2~ Trade 11~aw ~~ . ..._~.. _...._..._... GO. Historical Prices Get Niatorical Prices for: SET DATE RANGE t Eg. Jan 1, Start Date: Oct ~ 5 ~ 2009 ! 2003 __ End Date Oct 5 ' 2009 Get Prices _ Q Daily Q Weekly Monthly Q Dividends Only First ~ Prev ~ Next ~ Last PRICES Date Open High Low Close Volume Adj Close 5-Oct-09 13.27 13.42 13.27 13.40 27,800 13.33 Close price adjusted for dividends and splits. First ~ Prev ~ Next ~ Last ~'i Download To Soreadsheet j 3.3Y~ ~` ~ 2 . B8o,5~ ADVERTISEMENT a r.ariis~.~meni '~~ ~. °~'s ~~, ~!r A1fQt3fet" iE3lil1 Market Around ~h~ Ci~Xtt~~t'? if you have a ts~io~.0{}o poirtfotio, you should dowr>Il~d the latest report by Forbes columnist iCert Fisher. In it he tells you where he minks the stock market is headed and why. "Chic rriust- read report includes his latest Stock market prediction, peas research and anatysis you can alas in your portfolla right now. Cock Ner~e to 11, .~_ - ~v:+nfoad FI€NZR INYHSti1ZN171' Add to Portfolio +~ ~~ '=3 Email to a Friend http://finance.yahoo.com/gJhp?s=NQP&a=09&b=5&c=2009&d=09&e=5&2009&g=d 10/15/2009 ~'T'~TBV A ~ :c~'E~~el~en~e 77 East King Street Shippensburg, PA 17257 November 17, 2009 Butler Law Firm P O Box 1004 Harrisburg PA 17108 1004 Attention: Benjamin J Butler Shirley Wescott Orrstown Bank PO Box 250 Shippensburg, Pa 17257 Phone 717.530.2515 Re: Estate of: Harry D Bikle Date of Death: October 5 2009 SS # 186 26 8518 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOTa'E DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK.• CHECKING ACCOUNT Account # Title of Account 111000126 Harty D Bikle Best regards Shirley Wescott Receptionist Date opened Principal Accrued Interest DOD Bat 2/12/01 313.35 .00 $$13.35 _~ ~ , 9800 Fredericksbwg Road - San Antonio, Texes 78288 V$~® __ 13685.1T1S.JSS55161509.62.01.13618 EST OF HARRY D BIKLE CAPT DS~F ~T 134 EAST ST WILLIAMSTOWN PA 17098-1401 Senior Bonus Distribution_ for your loyalty .February 17, .2010 .` ~s a member-owned association, ow mission is to serve ow members. And we're proud that in today's economy, military families :an depend on us. You can rest assured that your association is strong, growing and well positioned for the future. vluch of our success and stability is attributable to longtime members like you. Because of your long-term loyalty and our financial trength, we re pleased to put money in your pocket with the-Senior-Bonus, which-is an additional- l0 percent distribution from your- iubscriber's Acxount. This account is a benefit of membership in our association, and it's one of the things that quake USAA lifferent from other financial services companies. Below you will see your account's activity and balance after tlli$ distribution. Subscriber's Account Activity for 21110 2009 Year-F,nd Halance $ 1,391.67 Senior Bonus Distribution on 02-17-2010 - 139.17 Balance as of February 2010 $ 1,252.50 his is not a bi Important uformation abort this account ', [1ls is not a bank account where a member can make deposits or withdrawals. Rather, per USAA Bylaws, this i$ an account in row name that the USAA Board of Directors has the authority to make decisions over at all dines. The account hs in effect as loag is the member bas at least one property and casualty policy. For more information about Subscribers' Accounts,', please call us at . -800-495-5957. > > Sign up to receive possible future distributions electronically. It's the quickest, most secure way to receive tht# money -- and it :liminatea the need for a trip to the bank. Go to My Accounts > My Profile > Manage Insurance Dividend & Distribution preference on usaa.com. 89418-0210 ~euaww Nov, jU. LUVy L.4yf'IM rNl: ~RNK 411-IUy-1141 ~~~ #.EAD~10'{'N~ WAY November 30, 2009 Butler Law Firm 500-N Third St' ' Harrisburg, PA 17108 . RE: - Name: H Dwight Bile SSN:186-26-8518 DOD: 10-05-2009 Dear Sir or Madam.: No. 2616 P. 1/2 In response to your regtust for Date of Death (DOD) balances for'the customer rioted above, our records show the following: Checl~ Account Accounnt # 5180034779 Estab~hed: 04-16-2007 H DWIGHT BIICLE SHARON M HEELER ~ ' DOD balance: $3,913.68 + O.a2 accrued interest Savings Account Account # 5030097977 Established: 04-16-204? H DWIC}HT BIKLE SHARON M HEELER DOD balance: 5715.42 + 0.01 ~accrucd interest ' . fnvestmeut Account . The decadent maintained Investment Account # 15212286. For fiath~r information, you may call the Broksrag~e Deparimerrt at 1-800-762-6111. - Safe Deposit Boz The decedent maintained safe deposit box # 1421 - H DWIGHT BIKLE located act: ~ ~ - MecheaicsburgBranch 2 E Main St Mechanicsburg, PA 17055 717-b91-4011 ' Page 1 of 2 i~ov. 3u. ~uvy [; ~uriw rivt, ~HIVIt 411-105-1141 No. 2616 r. 2/Z . ., Please note that this office provides date of death balances for deposit aeeoumts (IRAs, CDs, Checking and Savings).• We do not process any finattcial transactions or provide statements. If you need assistance with any of these items, please call I -888-YNC-BANK (1-888.762-2265) or stop by yow local PNC Bsak branch office. sinacrely, National Financial3ervices Center ~ ~ PNC Beak, N.A. Mambo FDIC . ~ iI • .~ l • Page 2 of 2 . A~+CA E~J.iT}~kBLf ... . ........................... . redsflMng / standards 3anuary 8, 2010 Benjamin J. Butler Butler Law Firm PO Box 1004 Harrill, PA 17108-1004 Re: AcCUmulator® Contract 300 639 535 _• -`.,~,~Bilke (owner/annuitant/decedent) ~::~` Requ ,__:_ a-r Date of Death Value Dear Mr. Butler: Thank you for the opportunity to write to you. This letter is in response to your request that we furnish you with written confirmation of the Date of Death Value fbr the above referenced Contract. Please be advised that the Date of Death Value as of October 5, 2009 was $b8,375.03. Due to the nature of the Contract, we are unable to provide you with a high ar low value for the Contract. What To Do Next No further action is necessary. If you have any questions, please contact our Customer Service Center, at 1-800-789-7771. Our Customer Service Representatives are available Monday through Friday, between 8:30 A.M. until 5:30 P.M. EST and are reiidy to assist you with this Contract. Si/n~,cerely, ~~ ( - Nicholas Binder Client Services cc: Charles Little Kathleen Kuehl Sharon Heller a AXA Equitabk Life Insurance Company 500 Plaza Drive, 6th Floor, Secaucus, NJ 07094