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HomeMy WebLinkAbout03-1008BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA PETITION FOR GRANT OF LETTERS Estate of Kathleen M Peterson No.~J - ~)C~' ! 0(") Y also known as Kathleen M Peterson Jeffrey Steinbrink Petitioner(s), who is/are 18 years of age or older, apply(les) for: , Deceased Social Security No. 353407089 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or r~ Decedent, dated 04/23/2003 and codicil(s) dated named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland residence at 139 North 26th Street~ Camp Hill Borou,qh (list street, number and municipality) Decedent, then 55 years of age, died November 24 ,2003 , at Hospice of Central PA Residence (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ......................................... $ (if not domiciled in PA) Personal property in Pennsylvania .................... $ (If not domiciled in PA) Personal property in County .............................. $ Value of real estate in Pennsylvania ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: 139 North 26th Street, Camp Hill Borough, Cumberland County, Pennsylvania County, Pennsylvania, with his/her last family or principal 11,000.00 159~000.00 1707000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence Jeffrey Steinbrink 630 North President Avenue Lancaster PA 17603 RW-7 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and afffirm(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 ~.~ding Sworn to and affirmedi IJ~,'~and subscribed Jef:f~e~/'Ste~r~brink before me this ~r"' day of December, 2003. DECREE OF REGISTER Estate of Kathleen M Peterson also known as Deceased No. ' - I Social Security No: 353407089 Date of Death: 11/24/2003 AND NOW, ~~z~ .~ , ~00.~ , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary r-1 of Administration (c.t.a,, d.b.n.c.t.; pendente lite; durante absentia; durante minoritate) are hereby granted to Jeffrey Steinbrink in the above estate and that the instrument(s), if any, dated April 23, 2003 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... Short Certificate(s) ..~.....~...?..~ $ Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages (8x$3) .............. $ Codicil ................................. $ JCP Fee ................................. $ Inventory & Tax Forms ............. $ Other ...................................... $ TOTAL ............................. $ RW-7A $ 235.00 12.00 24.00 10.00 281.00 Attorney: Jan L Brown I.D. No: 67993 Address: 845 Sir Thomas Court Suite 12 Harrisbur,q PA 17109 Telephone: 717-541-5550 DATE FILED: 12/~;/2003 10S,805 REV 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as [x)cal Registrar. The original certificate will be forwarded to the State Vital Records Off]ce for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9 6 5 ! 1 1 ~ ~~ NOV 2 (3 2003 No. Local Registrar [)ate T4a Rev 2/87 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF DEATH " Kathlee_n M. Peteason ], r._.o~ ] ..... I .' ^GE,t..e.~. [ u.~n,~ u.,~.,-i-r~-~l o*~E~m, a~c~ I' .~m~ p-~ -- 40 -- 7089 ]~.Novemb¢~ 24, 2003 .. D~ph~n [. ~quehanna Twn ~osp<ee of Cen~al PA Residence I~~~..' ['~* ~,,-:~ ........ , I I~°~'' !. '~.~~, J ...~..~ I ...~.~,v,~ ~ ~"'~ Cumberland ~ ~' ~ ~ ~.E.'S.~(~.~..~ '~'~ "".~ ~..o, Camp H~l~ ~s~m ~. 139 North 26th S~eet, C~p Hil~, PA 17011 ~: .................. - ,~ J~,,. ~ ' '< ~ '~ ~ ~ .,P~nnsylvani~ Crematory H~risb~ . P ~ ;' ' /'-'1 . / ~ =~n ~E~DA~E~F~I~ C~ ~ ' ' -- LAST WILL AND TESTAMENT OF KATHLEEN M. PETERSON I, KATHLEEN M. PETERSON, of Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor fi.om the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement fi.om any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV On the condition that CLAUDIA and MARK WASHBURN, or the survivor, takes possession of my pets and any domestic animals I own at the time of my death, I give and bequeath to CLAUDIA and MARK WASHBURN the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to be distributed at the earliest possible time after my death (so to be used for the medical care, home modifications and repairs resulting from having my dogs). This bequeath is conditioned upon CLAUDIA and MARK WASHBURN taking possession of my pets and providing for my pets during my pets' natural lifetimes. It is my strongest desire that my dogs remain together during their lifetimes. In the event that both CLAUDIA and MARK WASHBURN are unable to care and provide for my pet companion(s), then I give and bequeath the above referenced sum of THIRTY THOUSAND DOLLARS ($30,000.00) to THE HELEN O. KRAUSE FOUNDATION, or its successors, of Dillsburg, Pennsylvania, with the same conditions and terms as set forth above. It is my strongest desire that my dogs remain together during their lifetimes. -2- Article V I give and bequeath the sum ofTEN THOUSAND DOLLARS ($10,000.00) to my dearest friend, JOANNE SHEAFFER, of Lancaster County, Pennsylvania. Article VI I give and bequeath the sum ofTEN THOUSAND DOLLARS ($10,000.00) to my friend, JEFFREY STEINBRINK, of Lancaster County, Pennsylvania. Article VII I give and bequeath the sum ofTEN THOUSAND DOLLARS ($10,00.00), all of my Lenox Temple Blossom pattern china, all of my Gorham Newport Scroll silver flatware, and my entire doll collection to PHYLLIS and ELIZABETH STOCKTON, or the survivor. Article VIII I give and bequeath to my nephew, ADAM PETERSON any remaining household items that he may desire. Article IX I give and bequeath to my nephew, MARK PETERSON, any remaining household items that he may desire. -3- C. Upon attaining the age of twenty-five (25), one-third (1/3) of the principal and accumulated income, of the child's remaining share shall be distributed outright to the child. D. Upon attaining the age of twenty-eight (28), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article XIII I hereby appoint MARCEY PETERSON, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of MARCEY PETERSON, I nominate and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, as Successor Trustee of any Trust(s) created in this Will. Article XIV In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, -5- (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attomey, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. Article XV I nominate, constitute, and appoint my friend, JEFFREY STEINBRINK, of Lancaster County, Pennsylvania, Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, successor Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute -6- in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor and successor Executrix shall receive reasonable compensation for services rendered to my estate. Article XVI In addition to the powers conferred by law, I authorize my Executor and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (0 to file any federal income tax remm for any year for which I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay fi'om my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and -7- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATHLEEN M. PETERSON, hereby set my hand to this my Last Will and Testament, on .~_fD ;Pt] [ ~-- :~ ,2003, at Harrisburg, Pennsylvania. KATHLEEN M. PETERSON In our presence, the above-named KATHLEEN M. PETERSON signed this and declared this to be her Last Will and Testament, and now at her request, in her presence, and in the presence of each other, we sign as witnesses. NalTle Address -8- I, KATHLEEN M. PETERSON, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by KATHLEE~ M. PETERSON, the Testatrix, on ~"~- ~ ,2003. Public (-'~ NOTARIAL SEAt ~ J[~l~ & HOU3ND, NOTA~ CITY O~ ~_My CO~IMIS$10N EXPIRES MARCH 4,200~_1 K~THLEEN M. PETERSON We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this insmmaent as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me witnesses, on ~?c';/ ~3 ,2003. ,~_..Z; (N~' (?0, ~. ~PO.f~ Witness otar~Pub~i~ - ~ ~ [ NOTARIAL SEAL ~ / J($SICA A. HOLLAND, NOTARY PUBLIC ~ / CI~ OF HARRISBURG, DAUPHINCOUN~ l / ~ COmmISSION EXPIRES ~ARCH 4.2006. -9- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATHLEEN M. PETERSON, hereby set my hand to this my Last Will and Testament, on /~f) 7-~[ Z_ ~j , 2003, at Harrisburg, Pennsylvania. KATHLEEN M. PETERSON In our presence, the above-named KATHLEEN M. PETERSON signed this and declared this to be her Last Will and Testament, and now at her request, in her presence, and in the presence of each other, we sign as wimesses. Name Address -8- LAST WILL & TESTAMENT OF KATHLEEN M. PETERSON JAN L. BROWN & ASSOCIATES ATTORNEYS AT LAW 845 SIR THOMAS COURT, SUITE 12 HARRISBURG, PENNSYLVANIA 17109 717-541-5550 Kathleen M Peterson Continuation of Certification of Notice Under Rule 5.6(a) Page 1 11/24/2003 Names and addresses Name Address Adam Peterson 428 Banbury Place Valpariso IN . 46383 Mark Peterson 428 Banbury Place Valpariso IN 46383 Carl Peterson 139 N 26th Street Camp Hill PA 17011 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE $.6(a) Name of Decedent: Kathleen M Peterson Date of Death: 11/24/2003 Will No. 2003-01008 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 12/22/2003 : Name Address Claudia and Mark Washborn Joanne Shaeffer Jeffrey Steinbrink Phyllis and Elizabeth Stockton 2068 CR 125 E M~h0m~t 630 N President Avenue Lan~$ter 630 N President Avenue Lanci~ster 1125 Winding Drive Cherry Hill IL 61853 PA 17603 PA 17603 NJ 08003 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:. Marian Peterson, decedent's mother, who passed away on 8/18/03. Capaci~: Date: 12/22/2003 Sig Name: Jan L Brown & Associates Address: 845 Sir Thomas Court Suite 12 Harrisburq PA Telephone(717) 541- 5550 Personal Representative Counsel for Personal Representative JAN L. BROWN, ESQUIRE* JACQUELINE A. KELLY, ESQUIRE *ADMITTED IN PA AND D~STRICT OF COLUMBIA JAN L. BROWN & ASSOCIATES ATTORNEYS AND COUNSELORS AT LAW OLDE ENGLISH GAP 845 SIR THOMAS COURT SUITE 12 HARRISBURG, PA 17109 EMAIL: jlbassoc@verizon.net TELEPHONE (717) 541-5550 FACSIMILE (717) 541-9223 BRENDA F, KEPHART, LEGAL ASSISTANT PAULA K. WHITE, LEGAL ASSISTANT JUDITH A. EBERSOLE, ADMINISTRATIVE ASSISTANT July 6, 2004 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Kathleen M. Peterson Social Security No. 353-40-7089 File No. 2003-01008 PA File No. 21-03-1008 Gentlemen or Ladies: Enclosed please find the following items for filing with the Register of Wili~ 1. Inventory. 2. Inheritance Tax Return in duplicate. 3. Estate Check 1051 in the amount of $25 for the filing fee. 4. Estate Check 1050 in the amount of $6,384.80 in payment of the tax shown to be due. Please time stamp and return our file copies of these documents. A return envelope is provided. If you have any questions, feel free to contact this office. Sincerely, Brenda F. Kephart ' Legal Assistant bfk Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004126 BROWN JAN L 845 SIR THOMAS COURT SUITE 12 HARRISBURG, PA 17109 ........ fold ESTATE INFORMATION: SSN: 353-40-7089 FILE NUMBER: 2103- 1008 DECEDENT NAME: PETERSON KATHLEEN M DATE OF PAYMENT: 07/07/2004 POSTMARK DATE: 07~07~2004 COUNTY: CUMBERLAND DATE OF DEATH: 11/24/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $6,384.80 REMARKS: TOTAL AMOUNT PAID: $6,384.80 SEAL CHECK# 1050 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS JAN L. BROWN & ASSOCIATES ATTORNEYS AND COUNSELORS AT LAW OLDE ENGLISH GAP 845 SIR THOMAS COURT, SUITE 12 HARRISBURG, PA 17109 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Peterson Kathleen M also known as Kathleen M Peterson , Deceased No. 2003 01008 Date of Death 11/24/2003 Social Security No. 353407089 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. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: Jan L Brown Esquire I.D. No.: 67993 Personal Representative: Jeffrey Steinbrink Address: 845 Sir Thomas Court Suite 12 Harrisburg PA 17109 Dated 6/21/04 Telephone: 717-541-5550 Description 35 shs Geron Corp (GERN) @ $11.16/sh 10 shs Harley Davidson Inc (HDI) @ $45.96/sh 15 shs JP Morgan Chase & Co (JPM) @ $35.27 18 shs Natus Medical Inc (BABY) @ $3.92/sh Treasury Department; Commonwealth of PA; wages PSECU Savings, Checking & Money Market Accounts (Attach Additional Sheets if necessary) Total Value 390.60 529.05 70.56 3,662.99 8,328.61 477,253.05 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 Peterson Kathleen M Description of Inventory Description Merrill Lynch Direct Investment Account 20X-11 R92; cash account 1995 Nissan AItima Continuation of Inventory Page 1 2003 01008 Value 63.16 2,650.00 Commonwealth of Pennsylvania Deferred Compensation Program Estate is beneficiary State Employees' Retirement System (SERS) Death in State Service; Estate is beneficiary Tangible property that includes Lenox china, Gorham flatware and dolls Household goods Miscellaneous refunds Wells Fargo Home Mortgage escrow account refund United States Treasury; 2003 income tax refund 139 North 26th Street, Camp Hill Borough, Cumberland County, PA Parcel Identifier 01-21-0271-248 38,867.76 290,677.51 1,000.00 2,000.00 360.17 1,355.04 548.00 126,290.00 Subtotal $ 463,811.64 Grand Total $ 477,253.05 REV-~500 EX + (6-0~) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -0 3 COUN3Y COBB YEAR 1 0 0 8 NUMBER DECEDENT'S NAME {LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER z PetersonKathleenM 3 5 3 - 4 O- 7 0 8 9 ~ DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE (.1 11/24/2003 03/10/1948 REGISTER OF WILLS UJ JIF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ SOCIAL SECURITY NUMBER Z LU 1:3 Z U.I ~-]1. Odginal Retum r--~ 4. Limited Estate r~'j 6. Decedent Died Testate (Attach copy of Will) J--'] 9. Litigation Proceeds Received E~2, Supplemental Retum E]4a. Future Interest Compromise (date of death after 12-12-82) [~]7. Decedent Maintained a Living Trust (Attach copy of Trust) [--~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [---~ 3. Remainder Retum (date of death pdor to 12-I 3-82) r~5. Federal Estate Tax Retum Required __ 8. Total Number of Safe Deposit Boxes r-']11. Election to tax under Sec. 9113(A) (A~ach Sch O) THIS SECTION MUST BE COMPL~ i~Di ALL CORRESPONPENCE AND CONFiDE~IAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME ~ COMPLETE MAILING ADDRESS Jan L Brown Esquire I FIRM NAME (If Applicable) Jan L Brown & Associates TELEPHONE NUMBER 717-541-5550 845 Sir Thomas Court Suite 12 Harrisburg ,:;.; PA 17109 1. Real Estate (Schedule A) (1) 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) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 126~290.00 1~449.81 58~835.73 OFFICIAL USE ONLY (8) (11) (12) 186~575.54 24~676.10 92~348.43 117~024.53 69,551.01 (13) (14) 69~551.01 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0.00 X (15) 38,551.01 X .045 (16) 0.00 X .12 (17) 31,000.00 X .15 (18) (19) > > BE SURE TO ~$WERAEL QUESTIO = ESiDE AN~ RECHECK MATH< < 0.00 1,734.80 0.00 4,650.00 6,384.8O Decedent's Complete Address: ISTREET ADDRESS 139 North 26th Street Camp Hill Borough CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits ( A + B + C ) (1) (2) No Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (EA) B. Enter the total of Line 5 + EA. This is the BALANCE DUE. (EB) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; ........................................................................... [] b. retain the right to designate who shall use the property transferred or its income; ........................................ [] c. retain a reversionary interest; or ...................................................................................................... [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate cons derat on? ............................................................................................... [] 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benefic ary des gnat on? ....................................................................................................... [] 6,384.80 0.00 0.00 0.00 6,384.80 6~384.80 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjur'/, I decla'e that I have examined this return, includin~l 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 ~nformat on of which preparer has any knowledge. SIGNATURE OF PEiRSO_N. RESPO~SI_BLE FOR FILING RETURN /DATiE ADDRESS (~ t4e:~/:~President Avenue Lancaster SIGNATURE OF PRE~~ESENTATIVE ADDRESS 84~S._1~ Thomas Court Suite 12 HarriSburg PA 17603 PA 17109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. RE~-1502 EX ~ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER Peterson Kathle~n M 21 0:~ 1 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 pdce 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 right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 139 North 26th Street, Camp Hill Borough, Cumberland County, PA Parcel Identifier 01-21-0271-248 Copy of tax assessment is attached. TOTAL (Also enter on line 1, Recapitulation) VALUEAT DATE OF DEATH 126,290.00 126,290.00 (If more space is needed, insert additional sheets of the same size) RE~-1503 EX ~ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Peterson Kathl~en M ITEM NUMBER 1. 4 gl 03 1008 All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE DESCRIPTION OF DEATH 35 shs Geron Corp (GERN) @ $11.16/sh 390.60 10 shs Harley Davidson Inc (HDI) @ $45.96/sh 15 shs JP Morgan Chase & Co (JPM) @ $35.27 18 shs Natus Medical Inc (BABY) @ $3.92/sh TOTAL (Also enter on line 2, Recapitulation) 459.60 529.05 70.56 1~449.81 (If more space is needed, insert additional sheets of the same size) RE~/-1508 EX ~' (6-98) COMMONWEALTH OFPENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Peterson Kathleen M ITEM NUMBER 1. 2 3 6 7 8 10 11 12 13 14 15 16 21 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. O3 1008 DESCRIPTION Treasury Department; Commonwealth of PA; wages Treasury Department; Commonwealth of PA; wages PSECU Savings Account PSECU Checking Account PSECU Money Market Account Merrill Lynch Direct Investment Account 20X-11 R92; cash account 1995 Nissan Altima Commonwealth of Pennsylvania Deferred Compensation Program Estate is beneficiary Tangible property that includes Lenox china, Gorham flatware and dolls Household goods The Patriot-News; refund Pinnacle Health System; refund State Farm; auto insurance cancellation refund UPost@Home; refund Newsweek; subscription refund Sports Illustrated; subscription refund TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 1,768.49 1,894.50 70.48 4,927.77 3,330.36 63.16 2,650.00 38,867.76 1,000.00 2,000.00 90.65 25.00 114.91 1.37 42.48 22.98 58~835.73 Continuation of REV-'I500 Inheritance Tax Return Resident Decedent Peterson Kathleen M Decedent's Name Page 1 21 03 1008 File Number Schedule E - Cash, Bank Deposits, & Misc. Personal Property ITEM NUMBER DESCRIPTION 17 People; subscription refund 18 19 20 Community Life Team Inc refund Wells Fargo Home Mortgage escrow account refund United States Treasury; 2003 income tax refund SUBTOTAL SCHEDULE E GRAND TOTAL SCHEDULE E VALUE AT DATE OF DEATH 22.78 40.00 1,355.04 548.00 1,965.82 $ 58,835.73 RE~-1510 EX ~' (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Peterson Kathleen M SCHEDULE G INTER-VIVOS TRANSFERS & MlSC, NON-PROBATE PROPERTY FILE NUMBER 21 03 1008 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is ~es. DESCRIPTION OF PROPERTY ITEM IN(3-UDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NU MBE R T.E DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REN. ESTATE. VALUE OF ASSET INTEREST (~Am.~C~LE) VALUE 1. American Funds IRA Account 212-67095984 Carl L Peterson, father, beneficiary Not taxable--decedent was younger than 59 years DOD value = $5,948.10 2 Vanguard IRA Account 09949419135 Carl L Peterson, father, beneficiary Not taxable--decedent was younger than 59 years DOD value = $1,997.53 TOTAL (Also enter on line 7 Recapitulation) $ (If mom space is needed, insert additional sheets of the same size) E~/-1511 EX + (12-99) COMMONWEALTH OFPENNSYLVANIA INHERITANCETAXRETURN RESlDENTDECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Peterson Kathleen M ITEM NUMBER 8 9 10 11 12 13 14 15 16 17 18 Debts of decedent must be reported on Schedule I. FUNERAL EXPENSES: Cremation Society of Pennsylvania 161-38-6867 DESCRIPTION 21 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Jeffrey Steinbrink Sodal Secudty Number(s)/EIN Number of Pemonal Representative(s) Street Address 630 North President Avenue City Lancaster State PA Year(s) Commission Paid: 2004 AttomeyFees Jan L Brown & Associates Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Carl L Peterson State PA Zip 17603 Street Address 139 North 26th Street City Camp Hill Relationship of Claimant to Decedent father Probate Fees Register of Wills, Cumberland County Accountant's Fees Tax Return Preparer's Fees Larry J Wilcox, CPA, PC; 2003 income tax returns 75.00 5,000.00 12,236.00 3,500.00 437.00 240.00 Zip 17011 03 Cumberland Law Journal; legal advertising The Patriot-News Co; legal advertising Postage Money Order fee PSECU; satisfaction fee State Farm; auto insurance; policy 661 6272-F18-38C AT&T; telephone bill at 139 N 26 St Camp Hill PA Borough of Camp Hill; sewer bill at 139 N 26 St Camp Hill PA Comcast Cable; cable bill at 139 N 26 St Camp Hill PA Gran-U-Lawn; lawn application at 139 N 26 St Camp Hill PA Penn Waste Inc; refuse bill at 139 N 26 St Camp Hill PA Pennsylvania American Water; water bill at 139 N 26 St Camp Hill PA 1008 TOTAL (Aisc enter on line 9, Recapitulation) AMOUNT 75.00 211.81 26.28 5.00 27.00 107.77 30.64 60.00 166.35 30.61 40.74 114.52 24~676.10 (Ifmorespaceisneeded, insedadditionalshee~ofthesamesize) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Peterson Kathleen M 21 Decedent's Name Page 2 03 1008 File Number Schedule H - Funeral Expenses & Administrative Costs - B7. ITEM NUMBER 19 2O 21 22 21 22 DESCRIPTION PPL Electric Utilities; electric bill at 139 N 26 St Camp Hill PA Shipley Energy; oil delivery and service at 139 N 26 St Camp Hill PA UGI Utilities Inc; gas bill at 139 N 26 St Camp Hill PA Verizon; telephone bill at 139 N 26 St Camp Hill PA Recorder of Deeds; re 139 N 26 St Camp Hill PA Susquehanna Title Agency; title examination 139 N 26 St Camp Hill PA SUBTOTAL SCHEDULE H-B7 AMOUNT 101.46 1,938.56 60.04 49.82 42.50 100.00 2,292.38 REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES~ & LIENS FILE NUMBER Peterson Kathleen M Include unreimbursed medical expenses. DESCRIPTION PSECU VISA 21 03 ITEM NUMBER 1. 2 3 4 7 8 9 10 11 12 13 14 Community Life Team Harrisburg Pharmacy HealthSouth Rehab Of Mechanicsburg Moffitt Head & Vascular Group PA Department of Revenue; 2003 income tax liability AT&T Comcast Cable Pennsylvania American Water PPL Electric Utilities UGI Utilities Inc Verizon Wells Fargo Home Mortgage Inc Loan No. 0016971343; mortgage payments Dec 03-Apr 04 Wells Fargo Home Mortgage Inc Loan No. 0016971343; mortgage payoff; see payoff statement TOTAL (Also enter on line 10, Recapitulation) 1008 VALUE AT DATE OF DEATH 961.88 80.00 310.36 15.00 30.00 2.00 48.12 39.64 83.15 119.93 41.38 28.68 5,116.29 85,472.00 92~348.43 (Ifmorespamisneeded, insedaddi~onalshee~ofthesamesize) REV"1513 EX + (~.nm COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Peterson Kathleen M NUMBER 4 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal disl, ibutions, andtransfe,~ under Sec. 9116 (a)(1.2)] Joanne Sheaffer (specific bequest) 630 N President Ave, Lancaster, PA 17603 Jeffrey Steinbrink (specific bequest) 630 N President Ave, Lancaster, PA 17603 Phyllis and Elizabeth Stockton (specific bequest) 1125 Winding Dr, Cherry Hill, NJ 08003 Carl L Peterson (100% residue) 139 North 26th Street, Camp Hill, PA 17011 21 03 lOO8 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Collateral Collateral Collateral Lineal 10,000.00 10,000.00 11,000.00 38,551.01 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - 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) Form View - public tax file 11-25-03.fp5 Page 1 of 1 Form View public tax file 11-25-03.fp5 Search Table View Viewing: 1 of 1 District_Number 01 Parcel_Identifier 01-21-0271-248 Map_Suffix_Number House_Number 139 Direction N str,st 26TH STREET Owner_Name_l PETERSON, KATHRYN M Owner_Name_2 Land Use Code R Property_Descrlptio Living_Area 1564 Current_Land_Valu 20160 C u trent_Improvement_Value 106130 Current_Total_Valu 126290 C urrent_Preferred_Valu Acreage .14 CleanGreen_Status Taxable_or_Exempt 1 Sale_Amount 118500 Sale_Month 10 Sale_Day 12 Sale_Century 19 Sale_Year 95 Deed_Book_and_Page 00129-00591 Year_Built 1914 Home I Help htt.o://205.247.227.59:591/FMRes/FMPro?_db=public%20tax%20file%2011-25-03.fp5&-op=c 12/09/2003 936/O0169715N3/XP522/2/~/O0000085~7200 Mag 03, 2004 Brenda Kephart 8k5 Sir Thomas Ct, Ste 717 5~1 9223 Harrisburg PA 17109 (717)5~1-5550 Mortgagor: Propertg: 956 Loan Number: Loan Tgpe: Kathleen M Peterson Estate 139 N 26th Stre Camp Hill PA 17011 00169715q3 Conventional THIS STATEMENT REFLECTS THE PAYOFF DATE YOU PROVIDED. ALL FIGURES MUST BE VERIFIED 2~ HOURS PRIOR TO PAYOFF. FOR YOUR CONVENIENCE, PLEASE USE OUR VOICE RESPONSE SYSTEH AND SELECT OPTION 1, THEN OPTION $. ALL FIGURES SUBSECT TO FINAL VERIFICATION BY THE NOTEHOLDER. ALL REMITTANCES MUST BE MADE BY CASHIER'S CHECK OR CER'FIFIED FUNDS, This loan is due for the Hag 01, 200N pagment. Principal: Current total unpaid Principal Balance Interest: Interest at 7.62500% from Ok-O1-Ok to 05-05-04 Recording Fees Fax Fee Bugdown Fee ~ ~ TOTAL AMOUNT TO PAY LOAN IN FULL ~ m $ 8~,825.13 609.87 27.00 10.00 .00 85,~72.00 LAST WILL AND TESTAMENT OF KATHLEEN M. PETERSON I, KATHLEEN M. PETERSON, °fCumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have prev/ously made. My just debts and expenses of my last illness, fimeral, and admin/stration of my estate shall be Paid by my Executor from the principal of my residuary estate as Soon as practicable al/er my death. All inheritance, estate, and SUccession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate w/thout reimbursement from any person. This provision is not a waiver of any fight Which my Executor has to Claim reimbursement for anY-such taxes Which become payable as the result of any property Over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum wlx/eh I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV On the condition that CLAUDIA and MARK WASHBURN, or the survivor, takes possession of my pets and any domestic an/reals I own at the time of my death, I give and bequeath to CLAUDIA and MARK WASHBURN the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to be distributed at the earl/est possible time after my death (so to be used for the medical care, home modifications and repa/rs resulting from having my dogs). This bequeath is conditiOned upon CLAUDIA and MARK WASHBURN taking possession of my pets and providing for my pets during my pets' natural lifetimes. It is my strongest desire that my dogs remain together during their lifetimes. In the event that both CLAUDIA and MARK WASHBURN are unable to care and provide for my pet companion(s), then I give and bequeath the above referenced sum of THIRTY THOUSAND DOLLARS ($30,000.00) to THE HELEN O. KRAUSE FOUNDATION, or its successors, of Dillsburg, Pennsylvania, with the same conditions and terms as set forth above. It is my strongest desire that my dogs remain together during their lifetimes. -2- Article V I give and bequeath the sum ofTEN THOUSAND DOLLARs ($10,000.00) to my dearest friend, JOAN'NE SHEAFFER, of Lancaster County, Pennsylvania. Article VI I give and bequeath the sum ofTEN THOUSAND DOLLARs ($10,000.00) to my fr/end, JEFFREY STEINBRINK, of Lancaster County, Pennsylvania. Art/cie VI/ I g/ye and bequeath the sum ofTEN THOUSAND DOLLARS ($10,00.00), all of my Lenox Temple Blossom pattern china, all of my Gorham Newport Scroll silver flatware, and my entire doll collection to PHYLLIS and ELIZABETH STOCKTON, or the survivor. Article VII/ I give and bequeath to my nephew, ADAM PETERSON any remaining household items that he may desire. I give and bequeath to my nephew, MARK PETERSON, any remaining household items that he may desire. -3- _Article X All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my parents, CARL and MARIAN PETERSON or the survivor. In the event that both CARL and MARIAN PETERSON predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath the remainder of my estate, of whatsoever nature and wheresoever situate IN EQUAL SHARES, to my nephews, ADAM PETERSON and MARK PETERSON. Article XI Ifa beneficiary under this Will has not attained the age of twenty-eight (28) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the terms in Article XII. Article XII In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age of twenty-eight (28) years. B. Upon attaining the age of twenty-two (22), one-third (1/3) of the principal and accumulated income, of the child's share shall be distributed outright to the child. '4- C. Upon attaining the age of twenty-five (25), one-third (1/3) of the pr/ncipal and accumulated income, of the child's remaining share shall be distributed outfight to the child. D. Upon attaining the age of twenty-eight (28), the rema/ning principal and accumulated income of the child's share shall be distributed outfight to the child. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article XIII I hereby appoint MARCEY PETERSON, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of MARCEY PETERSON, I nominate and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, as Successor Trustee of any Trust(s) created in this Will. Article XIV In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, -5- (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attomey, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. Article XV I nominate, constitute, and appoint my friend, JEFFREY STEINBRINK, of Lancaster County, Pennsylvania, Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, successor Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute '6- in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor and successor Executrix shall receive reasonable compensation for services rendered to my estate. Article XVI In addition to the powers conferred by law, I authorize my Executor and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, Co) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising fi:om the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, to make distributions in cash or in kind, or in both, and to determine the value of any (g) such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay fi:om my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and ' 7- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATI-ILEEN M. PETERSON, hereby set my hand to this my Testament, on /~.~[ ,7 ~ , 2003, at Harrisburg, .4 Last Will and Pennsylvania. KATHLEEN M. PETERSON In our presence, the above-named KATHLEEN M. PETERSON signed this and declared this to be her Last Will and Testament, and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name. Address -8- I, KATHLEEN M. PETERSON, Testatrix, who signed the foregoing instrmnent, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my fi'ee and voluntary act for the purposes therein expressed. Swom to or affirmed and acknowledged before me by KATHLEE~ M. PETERSON, the Testatrix, on ~'~- &'~ ,2003. Public [ NOI'ARIAL SEAL [ JE~ICRA. HOLLAND, NOTARY PUBLIC I ! CITY OF HARRISBURG, DAUPHIN COUNTY ~ MY COMMISSION EXP, IRES MARCH 4r 2006~ K.~THL~I~N M. PETERsON - We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Swom to or affirmed and subscribed to before me and '~c~¢.a I ;,~. [.t)~ /q~ch witnesses, on ~pr,;I ~_3 ,2003.  Not~Public ~ ~ NOTARIAL SEAL JESSICA A. HOLLAND, NOTARY PUBLI~ CI~ OF HARRISBURG, OAUPHIN COUN~ ~ COMMISSION EXPIRES MARCH 4~ 2006 Witness Witness -9- BUREAU OF TNDZVZDUAL TAXES TNHERTTANCE TAX DI'V'rSTON DEPT. ?80601 HARRTSBURG, PA 171Z8-0601 JAN L BROWN ESQ JAN L BROWN & ASSOCS 845 SIR THOHAS CT 12 HBG PA 17109 CONHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FZLE NUHBER COUNTY ACN REV-15i17 EX AFP [D1-05) 08-50-2004 PETERSON KATHLEEN H 11-24-2005 Z 1~.-~'.- 1008 ~.~ CuI~ERLAN]~ ii;i HAKE CHECK PAYABL~AND RE~ZT PAYHENT TO: REGZSTER OF WZLLS --' CU.BE.LA.D CO C"U.T USE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS REV-1547 EX AFP [01-03) NOT~CE OF ZNHERZTANCE TAX APPRAZSENENT~ ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF PETERSON KATHLEEN HFILE NO. 21 03-1008 ACN 101 DATE 08-50-2004 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNIcKEST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: 0RTGINAL RETURN 1. Reel Es~a~a (Schedule A) (1) 2. S~ocks end Bonds (Schedule B) (2) 3. Closely Held S'cock/Par~cnership Zn~ares~ (Schedule C) (3) ~+. Not,gages/No,es Receivable (Schedule D) (~) E. Cash/Bank Daposi~s/Nisc. Personal Proper~y (Schedule E) (.~) 6. Jointly O~ned Propar*y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,:al Assa*s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Cos*s/Hisc. Expanses (Schedule H) (9) 10. Dabis/Norigage Liabilities/Liens (Schedule T) (10) 11. Tote1 Deductions 12. Ne"t Value of Tax Re~urn 126/290.00 1/449.81 .00 .00 58/835.73 .00 .00 (8) 24,676.10 NOTE: To insure proper credi~ ~o your account, submi~ ~ho upper portion of ~his form ,i~h your ~ax payment. 13. NOTE: 186,575.54 ZF PA/D AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZT/ONAL ZNTEREST. re~lect figures that lnclude the total o~ ALL returns assessed to date. (1.;) .00 X O0 = .00 (16) 38,551.01 x 045 = 1,754.80 (17) . O0 x 12 = . O0 (lB) 51,000.00 x 15 = 4,650.00 (19)= 6,584.80 AHOUNT PAZD 6,584.80 ASSESSNENT OF TAX: 1~. Amoun* of Line 1~ a~ Spousal ra*e 16. Amoun~ of Line lq ~axeble a* L1naal/Class A re~e 17. Amoun~ of Line 1~ a* Sibling ra~a 18. Aeoun~ of L/ne 1~ ~axable a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDZTS: PAYNENT RECEZPT DZSCOUNT (+J DATE NUNBER ZNTEREST/PEN PAZD (-) 07-07-2004 CD004126 .00 TOTAL TAX CREDZT I 6,584.80 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. . O0 TOTAL DUE .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REg)UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THzs FORN FOR ZNSTRUCTTONS. Chari*able/Governman~el Baques*s; Non-alec*ad 9115 Trusts (Schedule J) (15) . O0 Ne'l: Value of Es~:a~e Subject: ~:o Tax (lq) 69,551.01 Zf an assesseent was Assued previously, Lines 14, 15 and/or 16, 17, 18 and 19 (11) 1]7.024.53 (12) 69,551.01 RESERVATION: Estates of decedents dying on or before December II, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lamfuI Class B (colIaterat) rate on any such future interest. PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- iSTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-ISIS). Applications ara available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers aith special hearing and / ar speaking needs: 1-800-447-~0Z0 (TT only). Any party in interest not satisfied aith the appraisement, alloeanca, or disalloaanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object mithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, ~ureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. ZB0601, Harrisburg, PA 17ZZB-060I Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-ISOI) for an explanation of administratively correctable errors. If any tax due is paid within three (SI calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one fl) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 1982 bear interest at the rate of six [6Z) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after January 1, 1982 mill bear interest at a rate which ail! vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548 1988-1991 11X .000301 ~ 9Z .000247 1985 16X .000458 1992 9X .000247 ZOOZ 6Z .000164 1984 llZ .000301 1993-1994 72 .00019Z 2003 52 .0001~7 1985 13Z .000S56 1995-1998 92 .000247 2004 4Z .000110 1986 lO[ .O00Z7fi 1999 7Z .00019Z 1987 lO[ .000274 ZOO0 7Z .00019Z --interest is calculatmd as follows: INTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DEL/NI~UENT X DAILY TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.  COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 '^RR'SBURG, P^ 17128-0001 RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRS% AND MIDDLE INITIAL)~ I-- Z Peterson Kathleen M UJ ~ DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD*Year} I.U 0 11/2412003 03/10/1948 ILl t'"'l (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST~ AND MIDDLE rNITIAL) REV-1500 INHERITANCE TAX RETURN []1. Odginal Return [~4. Limited Estate [~-'] 6~ Decedent Died Testate (AttachcopyoIWll) i [] 9. LitJga~n Proceeds Received [~]2. Supplemental Return [~] 4a, Future Interest Compromise (date of (teath after 12.12.82) F'l 7Decedent Maintained a Living Trust i~ch copy ofTrusQ ] t0 SpoueaIPovedyCredJt(dataOfdea~betwen12.31.91andl.l.95) OFFICIAL USE ONLY ~FIL~N~MBE~- 2 1 -0 3 'i 0 0 8 NUMBER SOCIAL SECURITY NUMBER 3 5 3-4 0-7 0 8 9 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER COMPLETE MAILING ADDRESS FIRM NAME (IfApplica~le) Jan L Brown & Associates TELEPHONE NUMBER __ 717-541-5550 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnemhip or Sole-Proprietorship (3) 4. Modgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Pemonal Property (5) (Schedule E) 6. JoinUy Owned Property (Schedule F) (6) ] Separate Billing Requested 7. Intar-Vivce Tmcefers & Miscellaneous Non-Probate Prope~y (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mor~age Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 845 Sir Thomas Court Suite 12 (8) (11) ¢2). (13) (14) 1,938.N2 4,704.31 6,642.33 -6,642.33 -6~642.33 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(12) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 0.00 X (15) 31,908.68 X .045 (16) 0.00 X .12 (17) 31,000.00 X .15 (18) (10) [] ..... em.,' - ~ ~ ,' re,me ,,e, ",', ~ > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 0.00 11435.8g 0.00 4~650.00 6,085.89 NAME Jan L Brown Esquire THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: E~3. RemainderReturn Idateofdeathpdo~to12-13-82) r~5. Federal Estate Tax Return Required __ 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (^,.~h ach o) Decedent's Complete Address: ISTREETADDRESS 1 39 North 26th Street Camp Hitl Borough a~Y Camp Hill Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) Credits/Payments ^. Spousal Poverty Credit B. Prior Payments C. Discount I STATE PA I Z~P 17011 61085.8g Total Credits ( A + B * C ) (2) 6~384.80 3. Interest/Penalty if applicable Q Interest E. Penalty Total Interest/Penalty ( D + E ) {3) 4,If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE, (5) A. Enter the interest on the tax due. {SA) B. Enter the total of Line 5 + SA, This is the BALANCE DUE, (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b, retain the right to designate who shall use the property transferred or its income; ........................................ [] [] c, retain a reversionary interest; or ...................................................................................................... [] [] d, receive the premise for life of either payments, benefits or care? ............................................................. [] [] 2. If death ocourred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .............................................................................................. [] [] 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non.probate propedy 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, Under penalties of berlur~, I declare t~at I have examined this return, includin[~ accompanying schedu es and statements, and to the best of rn knewlbe n ' ~ 0.00 298.91 0.00 0.00 SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN,~.~..~[~ DATE ADDRESS 492 Cottage Road South Portland SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE 12/21/2 004 ME 04106 ADDRESS 845 Sir Thomas Court Suite 12 Harrisbur,q DATE 12/21/2004 PA 17109 For dates of death on or after July 1, 1994 and before Januar~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a)(1,1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary, For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child bNenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepperent of the child is 0% [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P,S. §9116(a)(1,3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ATTACHMENT TO REV-1500 ESTATE OF Peterson Kathleen M FILE NUMBER 21 03 1008 The original Rev-1500 was filed on July 7, 2004, and accepted as filed on August 30, 2004. This Supplemental Return is being filed to report additional deductions not reported on the previously filed return. During the decedent's last illness her father, Carl L. Peterson, began paying bills on her behalf out of his personal funds. Set forth in this Supplemental Return are expenses paid on the decedent's behalf prior to her death and shortly thereafter. Carl L. Peterson presented his statement for reimbursement to the Estate after the initial Inheritance Tax Return was filed. REV-1511 EX + (I 2-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Peterson Kathleen M ITEM NUMBER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule DESCRIPTION I FILE NUMBER 21 03 1008 FUNERAL EXPENSES: Cremation Society of Pennsylvania ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Pemonal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attomey Fees Family Exemption: {If decedeet's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills, Cumberland County adjustment to previously reported probate fees Accountant's Fees Tax Retum Preparers Fees Household repairs at 139 N 26 St Camp Hill PA AMOUNT 1,034.90 -90.00 993.12 TOTAL (Also enter on line 9, Recapitulation) $ 1,938.02 (if more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER ~ 03 ~oo8 Include unrelmbursed medical expenses, Peterson Kathleen M ITEM NUMBER 1. 2 3 4 5 6 7 8 9 10 11 12 13 14 15 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS Borough of Camp Hill Comcast Cable Penn Waste Inc LJGI Utilities Inc Verizon DESCRIPTION Housekeeping charges at 139 N 26 St Camp Hill PA Golden Lake Recreational Dog Camp and veterinarian costs PSECU VISA rvlichael W Harling, Tax Collector East Pennsboro Ambulance Service Young's Medical State Farm Blockbuster VALUE AT DATE OF DEATH 66.02 39.64 78.31 22.24 121.75 360.00 1,509.65 920.30 840.00 69.00 110.00 388.47 4.23 146.70 58.00 ~eriodicals including Patriot-News, Sports Illustrated, People, Time Magazine TOTAL (Also enter on line 1 O, Recapitulation) $ (If mom space is needed, insed additional sheets of the same size) 4,704.31 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Peterson Kathleen M 21 Decedent's Name Page 1 03 1008 Fi~e Number Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER 16 Moffitt Heart & Vascular Group DESCRIPTION adjustment to previously reported debt SUBTOTAL SCHEDULE I GRAND TOTAL SCHEDULE AMOUNT -30,00 -30.00 $ 4,704.31 COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Peterson Kathleen M NUMBER 1 2 3 4 []. 1. 1. SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outdght spousal distributions and ransfers unde Sec. 9116 (a)(1.2 FILE NUMBER 21 03 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1008 AMOUNTORSHARE OF ESTATE Joanne Sheaffer (specific bequest) Jeffrey Steinbrink (specific bequest) Phyllis and Elizabeth Stockton (specific bequest) Carl L Peterson 139 North 26th Street, Camp Hill, PA 17011 Collateral Collateral Collateral Lineal ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON 00% residue 10,0OO.OO 10,O00.00 11,000.00 REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - 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) LAST WILL AND TESTAMENT OF KATHLEEN hi. pETERSON I, KATHLEEN M. PETERSON, °£Cumberland Coun . . My just debts and expenses of my last illness, funeral, and administration of my estate shall be pa/d by my Executor from the principal of my residuary estate death, as soon as practicable after my All/nheritance, estate, and succession taxes (inclUding interest and Penalt/es thereon, but not including any generation skipping tax) payable by reason of my death shall be pa/d out of and be charged generally against the prine/pal of my residuary estate without reimbursement person. This provision is not a waiver of any r~ght Wh/ch my Executor has to from any for anY'such taxes which become payable ~s cialm reimbursement °fapPointrnent. the result of any property over w/a/ch I have the power Article 1]I I give, devise and bequeath in accordance with any memorandum which I have either handwhtten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV pos .On the condition that CLAUDIA and MARK WASHBURN, or the s · - session of my pets and - - urmvor, takes any (~omestic animals I own at the time of my dca . ' bequeath to CLAUDira ~_., ...... ~ th. I g~ve and --~ ,~m ~v~tRK WASHBURN the sum of THIRTY THOUSAND DOLLARS ($30,000.00) to be distributed at the earliest possible time after my death (so to be used for the medical care, home modifications and repairs resnlting from hay/rig my dogs). This bequeath ~s conditmned upon CLAUDIA and MARK WASHBURN taking possession of my pets and providing for my pets dur/ng my pets' natural lifetimes. It is my strongest desire that my dogs remain together during their lifetimes. In the event that both CLAUDIA and MARK WASHBURN are un P~vide for my pet compamon(s), then I g~ve and bequeath the ab ...... ,- abl~ to care and THIRTY THOUSAND ~- ,,vt ~*~erencea sum of s) OOLLARS ($30,000.00) to THE HELEN O. KRAUSE FOUNDATION, or its successors, ofDillsburg, Pennsylvan/a, with the same conditions and terms as set forth above. It is my strongest desire that my dogs remain together during their lifetimes. -2- I give and bequeath the sum ofTEN THOUSAND DOLLARS ($10,000.00) fi/end, JOANNE SHEAFFER, of Lancaster County, Pennsylvania. to my deares~ I give and bequeath the sum ofTEN THOUSAND DOLLARS ($10,000.00) to my fi/end, JEFFREy STEIN'BRINK, of Lancaster County, Pennsylvarfia. I give and bequeath the sum ofTEN THOUSAND DOL Lenox Temple Blossom pattern ch/ns, all of my Gotham Ne,,,,.o~L~AR~..($10'00'00)' all of my entire doll collection ,,~, ~t scroll silver flatware, and my to PHYLLIS and ELIZABETH STOCKTON, or the survivor. I give and bequeath that he may desire, to my nephew, ADAM PETERSON any remaining household I give and bequeath to my nephew, MARK PETER, SON, items that he may desire. any remaining household -3- Article X All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my parents, CARL and MARIAN PETERSON or the survivor. In the event that both CARL and MARIAN PETERSON predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath the remainder of my estate, of whatsoever nature and wheresoever situate IN EQUAL SHARES, to my nephews, ADAM PETERSON and MARK PETER.SON. _Article XI Ifa beneficiary under th/s Will has not attained the age of twenty-eight (28) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the terms in Article XII. Article XII In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age of twenty-eight (28) years. B. Upon attaining the age of twenty-two (22), one-th/rd (1/3) of the principal and accumulated income, of the child's share shall be distributed outright to the child. '4- C. Upon attaining the age of twenty-five (25), one-third (1/3) of the principal and accumulated income, of the child's remaining share shall be distributed outright to the child. D. Upon attaining the age of twenty-eight (28), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article XIII I hereby app°int MARCEY PETERSON, as Trustee ofany Trust(s)created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of I~fA.RCEY PETERSON, I nominate and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, as Successor Trustee of any Trust(s) created in this Will. Article XIV In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, -5- (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or fight arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, to make distributions in cash or in kind, or in both, and to determine the value of any (g) such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. Article XV I nominate, constitute, and appoint my friend, JEFFREY STEINBRINK, of Lancaster County, Pennsylvania, Executor of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executor, I nominate, constitute and appoint my friend, JOANNE SHEAFFER of Lancaster County, Pennsylvania, successor Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute '6' in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executor and successor Executrix shall receive reasonable compensation for services rendered to my estate. Article XVI In addition to the powers conferred by law, I authorize my Executor and successor Executrix, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (0 to file any federal income tax return for any year for which I have not filed such rem prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay fi'om my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and -7- 0) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, KATHLEEN M. PETERSON, hereby set my hand to this my Last Will and Testament, on /~['-f) ~ [ ~ ~ 2003, at Harrisburg, Pennsylvania. KATHLEEN M. PETERSON In our presence, the above-named KATHLEEN M. PETERSON signed this and declared this to be her Last Will and Testament, and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address -8- I, KATHLEEN M. PETERSON, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this insmanent as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by KATHLEE~ M. PETERSON, the Testatrix, on ~"~- &~ ,2003. ~. ) [ NOTARIAL SEAL ,1£ I CITfOFNARRISBURG, OAUPHINCOUN ¥ / K~THL~EN M.-PETERSON - We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instnnnent as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and heating signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me witnesses, on IQ?t,;/ ~3 ,2003. ~,.. NOTAR AL SEAL ".. '~ JESSICA A. HOLLAND, NOTARY PUBLIC Witness Witness -9- STArns REPORT UNDER RULE 6.12 Name of Decedent: Kathleen M Peterson Date of Death: 11/24/2003 Will No. 2003-01008 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: I . State whether administration of the estate is complete: Yes x 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. I is Yes, state the following: a. account with the Court? Did the personal representative file a final Yes No X 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 X No d . Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~~~ Signattke_' Date: 2/1/2005 Jan L Brown & Associates Name (Please type or print) 845 Sir Thomas Court Suite 12 Harrisbu ra P A 17109 Address (717) 541-5550 Tel.No. Capacity : Personal Representative X Counsel for personal representative [:11 . 11 1 -, ;:cj (~- _:....J J38 eft IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF KATHLEEN M. PETERSON, DECEASED FILE NO. 2003-01008 FAMILY AGREEMENT AND FINAL RELEASE THIS AGREEMENT by and between JEFFREY STEINBRINK, as Executor of the (') Estate of KATHLEEN M. PETERSON, Deceased, and CARL L. PETERSON,~ sole ..... residuary beneficiary. I r'~ ~'t:'.:) -n WHEREAS, KATHLEEN M. PETERSON, late of Camp Hill Borougbo;e\nrlberltiiid :.::::,1 r'J -" j ',- County, Pennsylvania, died testate on November 24,2003, having first made hefLast Will;\jjld Testament dated April 23, 2003, which instrument was admitted to probate and is recorded in Cumberland County Courthouse, Register of Wills, File No. 2003-01008; WHEREAS, JEFFREY STEINBRINK has been duly appointed as Executor of the Estate of Kathleen M. Peterson, Deceased; and WHEREAS, the parties in interest under the Last Will and Testament of Kathleen M. Peterson, Deceased, are: I. Claudia and Mark Washburn, friends OR Helen O. Krause Animal Foundation, Inc., charity; 2. Joanne Sheaffer, friend; 3. Jeffrey Steinbrink, friend; 4. Phyllis and Elizabeth Stockton, friends; 5. Adam M. Peterson, nephew; 6. Mark Peterson, nephew; and 7. Carl L. Peterson and Marian E. Peterson, parents. WHEREAS, CLAUDIA AND MARK WASHBURN are entitled to a specific bequest of THIRTY THOUSAND DOLLARS ($30,000) on the condition that they take possession of Page I of6 ... decedent's pets and any domestic animals owned at the time of death. This bequest was not made, because CLAUDIA AND MARK WASHBURN did not take possession of decedent's pets; WHEREAS, HELEN O. KRAUSE ANIMAL FOUNDATION, INC. is entitled to a specific bequest of THIRTY THOUSAND DOLLARS ($30,000) on the condition that it take possession of decedent's pets and any domestic animals owned at the time of death. This bequest was not made, because HELEN O. KRAUSE ANIMAL FOUNDATION, INC. did not take possession of decedent's pets; WHEREAS, JOANNE SHEAFFER is entitled to a specific bequest ofTEN THOUSAND DOLLARS ($10,000) and upon receipt thereof signed a Receipt and Release Agreement. Said Receipt and Release Agreement is attached hereto and made a part hereof and marked Exhibit B; WHEREAS, JEFFREY STEINBRINK is entitled to a specific bequest ofTEN THOUSAND DOLLARS ($10,000) and upon receipt thereof signed a Receipt and Release Agreement. Said Receipt and Release Agreement is attached hereto and made a part hereof and marked Exhibit C; WHEREAS, PHYLLIS AND ELIZABETH STOCKTON are entitled to a specific bequest of TEN THOUSAND DOLLARS ($10,000) and upon receipt thereof signed a Receipt and Release Agreement. Said Receipt and Release Agreement is attached hereto and made a part hereof and marked Exhibit D. PHYLLIS AND ELIZABETH STOCKTON are also entitled to decedent's Lenox Temple Blossom pattern china, Gorham Newport Scroll silver flatware and entire doll collection; Page 2 of6 WHEREAS, ADAM AND MARK PETERSON are each entitled to any of decedent's remaining household items that they may desire; WHEREAS, CARL L. PETERSON AND MARIAN E. PETERSON, or the survivor, are entitled to decedent's residuary estate. The said Marian E. Peterson died on August 16,2003, and her interest vested in her husband, Carl L. Peterson; WHEREAS, each of the parties to this Agreement have been furnished with a complete listing of the estate assets, receipts and disbursements as set forth on the Statement of Account as attached hereto and marked as Exhibit A; WHEREAS, it is the desire ofthe parties to this Agreement that final distribution of this estate be accomplished without a formal accounting to the Orphans' Court Division ofthe Court of Common Pleas of Cumberland County, it being the desire of the parties to avoid the expense, delay and publicity of a formal accounting; WHEREAS, the parties to this Agreement each acknowledge to have received a proposed Schedule of Distribution attached hereto and marked as Exhibit A. NOW, THEREFORE, WITNESSETH, in consideration ofthe mutual promises, covenants and agreements recited herein, the parties do declare and agree as follows: 1. JEFFREY STEINBRINK, Executor, does hereby state that he has fully and faithfully discharged the duties of his office, and the Statement of Account (Exhibit A) is true and correct and fully discloses all significant transactions during the accounting period. He further states that all known claims against the Estate have been paid in full, and to the best of his knowledge there are no claims outstanding against the Estate and all taxes presently due from the Estate have been paid. Page 3 of6 2. CARL L. PETERSON does hereby release and forever discharge the said Executor, JEFFREY STEINBRINK, his heirs, executors, administrators and assigns, JAN L. BROWN & ASSOCIATES, attorneys at law, and JAN L. BROWN, ESQUIRE from any and all liability which may from time to time arise in connection with their service as Executor and Attorneys of the Estate of Kathleen M. Peterson, Deceased. CARL L. PETERSON does further agree to indemnify and hold them harmless from any and all liability which may arise against the estate from creditors or claimants. 3. CARL L. PETERSON does hereby acknowledge receipt of the assets described on the Schedule of Distribution attached hereto. 4. CARL L. PETERSON does further agree with the aforesaid Executor that should any liability come due to the estate of the said decedent after the signing ofthis Agreement, he will contribute his share of the estate to satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said estate or the aforesaid Executor after the signing, sealing and delivery ofthis Agreement. 5. Each of the parties acknowledges that this Agreement shall be indexed and recorded in the estate proceedings and that the terms hereof shall be binding upon their respective heirs, successors, administrators and assigns. 6. This Agreement shall be governed by the laws ofthe Commonwealth of Pennsylvania. Page 4 of6 IN WITNESS WHEREOF, I have hereunto set my hand and seal this JMJUtt(Z.Y 20-r11 day of ,2005. WITNESS: l)~ (L g~ ~~u~ JEF S:rEINBRINK, Executor STATE OF MAINE SS: COUNTY OF .2 I 0 (1, On this the '" day of rJ1//<t rit ,2005 before me, a Notary Public, the undersigned officer, personally appeared JEFFREY STEINBRINK, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. c~ Notary Public ~ 1MIffl!U.eN FOQQ Notary Public, MaIne My Commission Expires September 9, 201 i Page 5 of6 IN WITNESS WHEREOF, I have hereunto set my hand and seal this 7// /)/ day of ,2005. WITNESS: c~~lr~;~ LJ3V/lda / f ~O ;t!; COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF dayof feb/UCl/i/ Public, the undersigned officer, personally appeared CARL L. PETERSON, known to me or On this the / , 2005 before me, a Notary satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 'CPo..uJaJ{ 'W.2J:R -' Notary Public IlOTARIAl. SEAL 1'llllIA" IlIlITE, NOTAIlI' PlI8UC IlIlmlI\\XTON TWP., OAUPHIN COUHlY II'r COMMISSION EXPIRES APRILS 2001 Page 6 of6 ~r"''';i;V'''.F'V\'\'llJ:'~\il:-:'i!~ " ~;\ '~ ...." " v , , 1 STATEMENT OF ACCOUNT OF THE ESTATE OF KATHLEEN M. PETERSON Date of Death 11/24/2003 Real Property 139 North 26th Street, Camp Hill Borough Personal Property Geron Corp; 35 shs @ $11.I6/sh Harley Davidson Inc; 10 shs @ $45.96/sh JP Morgan Chase & Co; 15 shs @ $35.27/sh Natus Medical Inc; 18 shs @ $3.92/sh Treasury Department wages PSECU bank accounts Merrill Lynch Direct 20X-IIR92; cash 1995 Nissan Altima Comm ofPA Deferred Comp Program, estate benef SERS; death in state service; estate benef Reimbursements/refunds Tangible Property Lenox china, Gorham flatware and dolls Household goods Total Assets Income Earned Since Date of Death Dividend income Interest income Realized gain on sale of securities Total Income Expenses Funeral expense Legal fee; Jan L Brown Executor fee; Jeffrey Steinbrink Accountants' fees Family exemption; Carl L Peterson Administrative costs Debts of decedent Inheritance Tax Total Expenses Net Assets Available for Distribution 1/20/2005 Exhibit A, Page 1 $126,290.00 $390.60 $459.60 $529.05 $70.56 $3,662.99 $8,328.61 $63.16 $2,650.00 $38,867.76 $290,677.51 $2,263.43 $1,000.00 $2,000.00 $477,253.27 $6.70 $5.80 -$57.56 -$45.06 -$1,109.90 -$12,236.00 -$5,000.00 -$640.00 -$3,500.00 -$4,535.52 -$97,052.74 -$6,085.89 -$130,160.05 $347,048.16 DISTRIBUTION TO BENEFICIARIES ACCORDING TO TERMS OF WILL* Joanne Sheaffer, friend Specific cash bequest Jeffrey Steinbrink, friend Specific cash bequest Phyllis and Elizabeth Stockton, friends Lenox china, Gorham flatware and dolls Specific cash bequest Carl L. Peterson, father, 100% residue 139 North 26th Street, Camp Hill Borough Household goods Cash distribution on 2/1/05 Cash distribution on or before 4/1/05 Total Distribution $10,000.00 $10,000.00 $1,000.00 $10,000.00 $126,290.00 $2,000.00 $182,758.16 $5,000.00 $347,048.16 * Actual cash distribution may be increased or decreased based on interest accrued, market value of assets, presentation of an obligation and/or payment of additional charges. After final distribution is made, the residuary beneficiary agrees to reimburse the personal representative if called upon to pay further liabilities of the decedent in the future. 1/20/2005 Exhibit A, Page 2 IN THE MATTER OF THE ESTATE OF KATHLEEN M. PETERSON, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 2003-01008 RECEIPT, RELEASE AND REFUNDING BOND WHEREAS, KATHLEEN M. PETERSON during her lifetime executed a Last Will and Testament on April 23, 2003; and WHEREAS, pursuant to Article V of the Last Will and Testament, the sum ofTen Thousand Dollars ($10,000.00) was specifically bequeathed to the undersigned, JOANNE SHEAFFER, of 630 North President Avenue, Lancaster, Pennsylvania 17603; and WHEREAS, KATHLEEN M. PETERSON died on November 24,2003, and Letters Testamentary were issued to JEFFREY STEINBRINK on December 5, 2003. NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that JOANNE SHEAFFER does hereby acknowledge having received from the Estate of Kathleen M. Peterson the specific bequest under her Last Will and Testament; and in consideration of the distribution of said Ten Thousand Dollars ($10,000) to me in hand paid and intending to be legally bound hereby, I do hereby, for myself and my successors and assigns, remise, release, quitclaim, and forever discharge the said Executor Jeffrey Steinbrink and the Estate of Kathleen M. Peterson of and from all rights, suits, claims, accountings, actions and demands whatsoever, now or hereafter to it accrued or accruing by virtue of this full distribution. In further consideration thereof, I, JOANNE SHEAFFER, do hereby covenant and agree that upon demand by the aforesaid Executor I will pay and refund unto him any portion thereof as the Executor may require in the event that any additional charges, expenses, taxes or any other -1- Exhibit B lawful claims or demands shall hereafter be made against the Estate to the extent of said distribution and to indemnify and save harmless the Executor and his successors and assigns, and Jan L. Brown & Associates of and from any and all liabilities, claims, actions, losses, damages, costs and expenses, not presently known to them, for which they may be liable or answer for in respect to the aforesaid contingencies. The provisions of this Release are applicable to all such loss or liability, including any resulting from the negligence or mistake of law or fact by the Executor and/or Jan L. Brown & Associates. I, JOANNE SHEAFFER, do further agree that all of the provisions of this instrument shall be binding upon my successors and assigns. IN WITNESS WHEREOF, and intending to be legally bound hereby, the undersigned has hereunto set her hand and seal this :<.. S 11.. day of , 2004. /1 0-.7 WITNESS: c1tb.;(, COMMONWEALTH OF PENNSYLVANIA COUNTY OF LAJY\Q.AsI-e" SS: On this the !), ~ day of rYI4y , 2004, before me, a Notary Public, personally appeared Joanne Sheaffer, knewH te Rl8 (sr satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. WITNESS my hand and official seal the day and year aforesaid. NOTARiAl SEAL VERONICA R. BURGESS, Nolary Public Lancaster, Lancaster County, FA My Commission Expires NOY.4, 2006 diRk;,/} cr f<v/A1fl/ll- Notary Public - 2- IN THE MATTER OF THE ESTATE OF KATHLEEN M. PETERSON, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2003-01008 RECEIPT, RELEASE AND REFUNDING BOND WHEREAS, KATHLEEN M. PETERSON during her lifetime executed a Last Will and Testament on April 23, 2003; and WHEREAS, pursuant to Article VI of the Last Will and Testament, the sum ofTen Thousand Dollars ($10,000.00) was specifically bequeathed to the undersigned, JEFFREY STEINBRINK, of 630 North President Avenue, Lancaster, Pennsylvania 17603; and WHEREAS, KATHLEEN M. PETERSON died on November 24, 2003, and Letters Testamentary were issued to JEFFREY STEINBRINK on December 5, 2003. NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that JEFFREY STEINBRINK does hereby acknowledge having received from the Estate of Kathleen M. Peterson the specific bequest under her Last Will and Testament; and in consideration of the distribution of said Ten Thousand Dollars ($10,000) to me in hand paid and intending to be legally bound hereby, I do hereby, for myself and my successors and assigns, remise, release, quitclaim, and forever discharge the said Executor Jeffrey Steinbrink and the Estate of Kathleen M. Peterson of and from all rights, suits, claims, accountings, actions and demands whatsoever, now or hereafter to it accrued or accruing by virtue of this full distribution. In further consideration thereof, I, JEFFREY STEINBRINK, do hereby covenant and agree that upon demand by the aforesaid Executor I will pay and refund unto him any portion thereof as the Executor may require in the event that any additional charges, expenses, taxes or -1- Exhibit C any other lawful claims or demands shall hereafter be made against the Estate to the extent of said distribution and to indemnifY and save harmless the Executor and his successors and assigns, and Jan L. Brown & Associates of and from any and all liabilities, claims, actions, losses, damages, costs and expenses, not presently known to them, for which they may be liable or answer for in respect to the aforesaid contingencies. The provisions ofthis Release are applicable to all such loss or liability, including any resulting from the negligence or mistake of law or fact by the Executor and/or Jan L. Brown & Associates. I, JEFFREY STEINBRINK, do further agree that all ofthe provisions of this instrument shall be binding upon my successors and assigns. IN WITNESS WHEREOF, and intending to be legally bound hereby, the undersigned has hereunto set his hand and seal this \ -Z""" day of Mtr ,2004. WITNESS: ~j/7d-tL t~(}Ai; JEFF.~~ COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF On this the / If dayof!1a V , 2004, before me, a Notary Public, personally appeared Jeffrey Steinbrink', known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. WITNESS my hand and official seal the day and year aforesaid. ~' k9 tary bhc ~.-I{~ - 2- &~~ f t f1!!!'1!t1ll!4l'lf\~.~ 1IJl!\1'l 'I!!""~!L';/i.I:!ljlG:lC ,l ~;",,_:~': f,'.' ,- 'J;(r _ 'Ir.~' iI-',il 'Con i'i;1lfi)J ttC: ..~] ,'},<'~; '~,(j r: ':'r.':'';': '''M -" ,..___~....__._,'.-_,.~_,. .,~~.'. .".,,,.'..-_100;..... IN THE MATTER OF THE ESTATE OF KATHLEEN M. PETERSON, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 2003-01008 RECEIPT, RELEASE AND REFUNDING BOND WHEREAS, KATHLEEN M. PETERSON during her lifetime executed a Last Will and Testament on April 23, 2003; and WHEREAS, pursuant to Article VII of the Last Will and Testament, the sum ofTen Thousand Dollars ($10,000.00) was specifically bequeathed to the undersigned, PHYLLIS STOCKTON, of 1125 Winding Drive, Cherry Hill, New Jersey 08003, and her minor daughter ELIZABETH STOCKTON; and WHEREAS, KATHLEEN M. PETERSON died on November 24,2003, and Letters Testamentary were issued to JEFFREY STEINBRINK on December 5, 2003. NOW, THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that PHYLLIS STOCKTON does hereby acknowledge having received from the Estate of Kathleen M. Peterson the specific bequest under her Last Will and Testament; and in consideration of the distribution of said Ten Thousand Dollars ($10,000) to me in hand paid and intending to be legally bound hereby, I do hereby, for myself and my successors and assigns, remise, release, quitclaim, and forever discharge the said Executor Jeffrey Steinbrink and the Estate of Kathleen M. Peterson of and from all rights, suits, claims, accountings, actions and demands whatsoever, now or hereafter to it accrued or accruing by virtue of this full distribution. In further consideration thereof, I, PHYLLIS STOCKTON, do hereby covenant and agree that upon demand by the aforesaid Executor I will pay and refund unto him any portion -1- Exhibit 0 thereof as the Executor may require in the event that any additional charges, expenses, taxes or any other lawful claims or demands shall hereafter be made against the Estate to the extent of said distribution and to indemnifY and save harmless the Executor and his successors and assigns, and J an 1. Brown & Associates of and from any and all liabilities, claims, actions, losses, damages, costs and expenses, not presently known to them, for which they may be liable or answer for in respect to the aforesaid contingencies. The provisions of this Release are applicable to all such loss or liability, including any resulting from the negligence or mistake of law or fact by the Executor and/or Jan 1. Brown & Associates. I, PHYLLIS STOCKTON, do further agree that all of the provisions of this instrument shall be binding upon my successors and assigns. IN WITNESS WHEREOF, and intending to be legally bound hereby, the undersigned has to ;.h day of -:fvl.:j ,2004. hereunto set her hand and seal this WITNESS: .tfA~ PHYLLIS STOCKTON, individually and on behalf of ELIZABETH STOCKTON -2 - '. SlKlb uF NEW JERSEY SS: COUNTY OF CAMDEN On this the ~ day of -:)-..>'\-4 , , 2004, before me, a Notary Public, personally appeared Phyllis Stockton, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained, WITNESS my hand and official seal the day and year aforesaid, DEIRA L lAY NOfAIVPUlUCOfNEW ., ConImIaIon Ix1*" IISIW - 3- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 EX AFP 112-041 I:':::~:':"~ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-01-2005 PETERSON 11-24-2003 21 03-1008 CUMBERLAND 101 KATHLEEN M CJ C'Ii") JAN~:t. B~OWNESQ JAKt. BRbWtr & ASSOCS 84S.sIR'rH.Qr.tAS CT 12 HB~_.: PA 17109 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-V =r!\"-EX--AFP--nr=6!'--NOY-iCE-OF-iNHErtiflirCE-"-AX-l-PPRl-fsElf'iNi'~--ALtowlNCE-oR-----_._----- - --. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF PETERSON KATHLEEN M FILE NO. 21 03-1008 ACN 101 DATE 03-01-2005 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. 01 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets . 00 NOTE: To insure proper . 00 credi t to your account, . 00 submit the upper portion .00 of this forll with your . 00 tax paYllent. .00 .00 (8) . 00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) llO) 1,938.02 4.704.31 (11) ll2) ll3) ll4) 6.642 33 6,642.33- .00 62,908.68 NOTE: If an assessment was issued previously, lines reflect figures that include the total of ~ ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due EDI S: 14, IS and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 31,908.68 X 045 = .00 X 12 = 31,000.00 X 15 = ll9)= .00 1,435.90 .00 4,650.00 6,085.90 DATE 07-07-2004 NUMBER CD004126 + INTEREST/PEN PAID (-) .00 AMOUNT PAID 6,384.80 ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 6,384.80 298.90CR .00 298.90CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) BUREAU OF INDIVIDUA~~;C.ft n~[::lr:t= 0F INlEAITANCE TAX DIVISloNiI:__\..JU'Y'_J,--,j '--. I h..-,-_ ~ PO lOX 2SG6Gl HARRISBURG PA 1712&-0601 " COMMONWEALTH OF PENNSYtvANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-16Dl EX AFP (03-05) ryo".r nC.1) '")') ".',.',ll: 53 LUJJhl 1\ '-'- Fi DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-04-2005 PETERSON 11-24-2003 21 03-1008 CUMBERLAND 101 _t RMlttecl KATHLEEN M CLEF:K OF Jl..Q:,...A-.::'-:l':'-~ ('{I\ lilT JAN L BRO N;' ~S4 .". ,j. D;\ JAN L BROCks ASSOCS .' . . 845 SIR THOMAS CT 12 HBG PA 17109 HAKE CHECK PAYABLE AND REMIT PA~ENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper cr.dlt to your ~ountl s~lt the upper portion of this fo~ with your tax P8~t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ... ................................................................................................................ REV-1607 EX AFP (03-05) ... INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF PETERSON KATHLEEN M FILE NO.21 03-1008 ACN 101 DATE 04-04-2005 THIS STATEHENT IS PROVIDED TD ADVISE OF THE CURREHT STATUS OF THE STATED ACN IH THE IlAltED ESTATE. S BELDIl IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF AP LICABLE, A PROJECTED INTEREST FIQURE. DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT, 03-01-2005 PRINCIPAL TAX DUE, 6,085.90 PAYMENTS (TAX CREDITS): ~ PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-07-2004 CDOO'i126 .00 6,384.80 , 03-15-2005 REFUND .00 298.90- , TOTAL TAX CREDIT 6,085.90 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCUlATION OF ADDITIONAL IHTEREST. I IF TOTAL DUE IS LESS THAN U, NO PAYMENT IS REquIRED. IF TDTAL DUE IS REFLECTED AS A "CREDITw ICRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I