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Home My WebLink About09-01-10 (3)t ` 1 1505610148 •~1 REV-1500 Ex (°'-'°' PA Department o} Revenue OFFlCIAL USE ONLY suroau of IndWidual Taxes County Code Year File Number Po sox zao9ot INHERITANCE TAX RETURN 21 10 0725 Herrisbura, PA 17129-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Dat@ Of Death MMDDYYW Date Of Birth MMDDYYW 198-18-8313 06022010 04211912 Decedent's Last Name Suffix Decedent's First Name M I KUPP STANLEY M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRUITE BOXES BELOW ® 1. Original Return ^ 2. Supplemental Retum ^ 3. Remainder Retum (date of death ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ prior to 12-13-82) 5. Federal Estate Tau Return Required ® 6. Decedent Died Testate ^ death after 12-12-82) 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRE8PONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MARY KEPPLE, EXECUTOR 410-751-5876 First line of address State ZIP Code REGISTER LS USE O x7 n n r'*T -v %~ ~ t rn , I~rt ~ : f :;o , ` ~~ -~ `~~ t_- Or .T7 D ~i W DATEFaED ~• C ;:~ •t 7 A_J _, , - :, -,-r .~ .z 2566 COON CLUB ROAD Second Tine of address City or Post Office WESTMINSTER MD 21157 Correspondence e-mail addess: Under penalties of perjury, I declero that I have examined this realm, including axampanyinp schedules and statements, antl to the beat d my knowledge and belief, it is true, correct end complete. Declaration of proparer other than the penwnal roprosentative is based on ell inlormatbn of which properer has any knowledge. 2566 COON'vCLUB RD- WESTMINSTER, MD 21157 ADDRESS / 526 BALTIMORE BLVD- WESTMINSTER, MD 21157 PLEASE USE ORIGINAL FORM O LY Side 1 1505610148 gM46474.°00 1505610148 J t REV-1500 EX 1505610248 Decedent's Social Security Number 198-18-8313 Decedent's Name K i p p C T A N F Y M RECAPITULATION 1. Real Estate (Schedule A) 1 0 • D 0 2. Stocks and Bonds (Schedule B) ......................... p 6 , 369.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3 0 • 0 D 4. Mortgages and Notes Receivable (Schedule D) 4 0 • D 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 2 0 9 , 9 7 3.0 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6 2 4 7 , 513.0 0 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 3 81, 9 0 6.0 0 8. Total Gross Assets (total Lines 1 through 7) 8 8 4 5 , 7 61 • D 0 9. Funeral Facpenses and Administrative Costs (Schedule H), .. y 11 , 6 3 3 • D D 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) , , , , , , , _ , t 0 613.0 ^ 11. Total Deductbns (total lines 9 and 10) , t 1 12 , 2 4 6.0 0 12. Net value of Estate (Line 8 minus Line 11) . 12. 833 , 515 - 00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , . t 3 0 - 00 14. Net Vslue subject to Tax (Line 12 minus Line 13) , 14. 8 3 3 , 515 • 0 D TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line t4 taxable at the spousal tax rate, or transfers under Sec. 9116 (a>(1.2)x.o- 0.OD t5. 0.00 16. Amount of Line 14 t xaMe at linealratex o4~ . 833,515.00 ts. 37,508.00 17. Amount of Line 14 taxable at sibling ratex.t2 0.00 i7. 0.00 18. Amount of Line 14 taxable at collateral rate x .15 D• 0 0 t 6. 0. 0 0 19. TAX DUE 19. 37,5D8•DD 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505610248 Side 2 1505610248 9M4649 4.000 REVJ1500 EX Pie 3 File Number Decedent's Com late Address: 21 10 ~ 7 2 5 DECEDENTS NAME STREET ADDRESS CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments ~ • ~ (1 a. Diswunt 1, 8 7 5.0 D 3. Interest (1) 37, 508.00 Total Credits(A+B) (2) 1,875.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (3) ^-~^ (4) 0 • ()~ 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3 5 , 6 3 3 • ~ ~ 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; _ I~i b. retain the right to designate who shall use the property transferred or its income; .... ^ l'~ c. retain a reversionary in/erest; or . . . L~SJ d. receive the promise for life of either payments, benefits or care? .. .. ^ ®d~J 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate considera8on? ........ .. 3. Did decedent own an "in trust for" or payable-upon-death bank account ar security at his or her death? 4. Did decedent own an individual retirement account, annuity, or other non-probate property, which ^ contains a beneficiary desgnation? ...... . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S.§9118 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (li)]. 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 Jury t, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [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 percent (72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, a5 an individual who has at least one parent in common with the decedent, whether by blood or adoption. BM4871 2.000 REV•i5d3 EX ~ (698) r SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS St BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER emntn.FV M xttvp 21 10 0725 All property jointly-owned with right of aurvNorahip must be disclosed on Schedule F. 3W4896 1.OD0 (If more space is needed, insert additional sheets of the same size) + + i ±(i # i #i R Ol ~ # # # O1 Ifl 1 I i # 'Ol L1 i4V~ ~~ T # Ol 14'1 fN + !/ ~ ~' N O~VY.N'4~# ~ r .tp ~ ~ N # ,r # # ~ R r. ~+~ R # I ~ d .~ # #'.# M it . .~ ~ ~ 41 ~ t R }; 1 # N #:~#' # i ~ f0 R R'#'t ,# - T i R R' R # ' U ~ r~# a i,a L ul ~ ~ O N ~ d ~ -p C C ~ I d ~ N Q C O y d I,' ~ ~ ~ 4 ~ C T I... _.., .. ,~.. _ _ 'i Ip ~ ~ :'; III;: ~'I '. ~' ~~Iwl '~a7'y' ' SL Gi ,a ~ ~; I W 2 Z N W w A a 0 x O 3 F # # O z 3 O W f N l D 2 y R.o s' ~ N' o q V M Y a m a m A ~. q `c °1'i m. Wis. C O ~ U ~ ~ ~ Z ~ N - T ~O U_ m ~_ ~ ` ~ C O G O QI O c ~ v y ~ N N u ` _ - a ~ L O 2 C U ~ o - ~ ~ F T ~ C v O Q j ~ i E ~ ~^ ~ O ~ - o U ~ O ~ v ~ t ~ ~ p..v = w G ~ r O ~+ iv w In ~ C Y O .N Q O u N m :~ N a t m E Z '-' V ul O C ~ w Z O z ~ F- d Q ~ -~ r _o ~ v N Q ~ VI Vf a y ~ C ~ C ~ C LL. ... N N 7 A c a a H y a `51 D O m L c E \`Q ~ v„ U `v N H Q y a v a In"~ > t`t.i o:l: N ~', ~, .. ~ '. T: Historical Prices for AT&T Inc. -Yahoo! Finance Page 1 of 2 New User? Register 'Sign In ', Help Upgrade to Safer IE8 Yahoo! Mail ~,~H~tl~® ~~ ~At~ C ~ Search ~ Web Search Dow i z.2s°i° Nasdaq i s.to% HOME INVESTING NEWS 8 OPINION PERSONAL FINANCE MY PORTFOLIOS TECH TICKER -~ GET QUOTES Finance Search VJed. Aug 1 i, [!)~ (i, 12:44PM EUT - U.S. Markets close in 3hrs 16mins AT&T, Inc. (T) a .. ~~0~~ ~ ~ ~~-, ~t . .:-~ Historical Prices Get Historical Prices For: -, SET DATE RANGE ~:!~ Daily Start Date: Jun ,°; ! 2 2010 Eg. )an 1 _ 2010 -' Weekly End Date: Jun 2 2010 ~.-. i Monthly _.:~ Dividends Only Get Prices First ~ Previous j Next ~ Last PRICES Date Open High Low Close Volume Adj Close' Jun 2, 2010 24.44 24.79 24.39 24.78 25,626,800 24.35 ' Close Drlce adjusted for dividends and splits. First ~ Previous ~ Next ~ Last Download to Soreadsheet . a~t~ 79 ,~ a~ 9 fr /O 0~= ~~~rs~ AI 12:28PM EDT: 26.66 ~ 0.35 (1.30%) GO Copyright ®2010 Yahoo! Inc. A11 rights reserved. Privacy Policy -About Our Ads -Terms of Service - CooydghUlP Policy -Send Feedback -Yahoo! News Network 8/l 1/2010 Quotes delayed, except where indicated otherwise. Delay times are 15 mins for NASDAQ, NYSE antl Amex. Sea also delay times fvr other ex n .Quotes and other information supplied ttY independent providers identified on the Yahoo! Finance partner oage.Quotes are updated automatically, but will be turned off http://finance. yahoo. corn/q/hp?s=T& a=05 &b=2&c=2010&d=05 & e=2 &f=2010& g=d AOVERTISEMENi REV-508 ti%. (6-~8) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, 8 MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER STANLEY M. KUPP 21 10 0725 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jofndyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M & T Hank - Certificate of Deposit #310039616162769 (POD: to children: Mary Kepple,Marilyn Devorick and Donald Kupp) 50 000 , 2 Wachovia Bank, N.A. CD #140812090343171 POD: 3 children: Donald Kupp, Marilyn Devorick, Mary Kepple 31,000 3 Susquehanna Bank CD #60003921917 payable on death to children Donald Kupp, Marilyn Devorick, and Mary Kepple 36,847 4 PNC Bank CD #31900346852 Payable on death to daughter, Mary Kepple 2,014 5 Cap I CD #1012894269 (P.O.D. to children: Mary Kepple, Marilyn Devorick and Donald Kupp} 40,000 Interest accrued to 6/2/2010 12 6 Cap I CD #1012459695 (P.O.D. to children: Mary Kepple, Marilyn Devorick and Donald Kupp) 30,000 Interest accrued to 6/2/2010 76 7 Cap I CD #1012621879 (P.O.D. to children: Mary Kepple, Marilyn Devorick and Donald Kupp) 20,000 Interest accrued to 6/2/2010 24 ' 3W48AD 1.000 (If more space is needed, insen addRional sheets of the same size) 209,973 ~Q.~~~ One M & T A~za, Bufhlo, Neau York 147A0 Waynesboro Center Square July 23, 2010 STANLEY M KUPP MARY R KEPPLE 2566 COON CLUB WESTMINSTER MD 1342 RD f~/~ / 21157 (~LL'Lt'/ CiLGf`~~-C,e-/c~ ~ ~~~~ Re: CD Account Closing Notice Account # 31003916162769 Dear Stanley M Kupp, We are writing to confirm that on 07/22/10, your CD account was closed or transferred. At that time, the balance was $50,140.58. We'd like to remind you that M&T Bank is committed to providing you with solutions to all your financial needs. To find out more about the many ways we can help you with those needs, simply stop by any M&T Bank office or call the M&T Telephone Banking Center at 716-626-1900 or 1-800-724-3222. Or if you'd like, visit the M&T website at www.mandtbank.com. Thank you for banking with M&T Bank. Sincerely, M~.ehele Code-Heeton Michele Cole-Hector Customer Service Manager SMACCL AZRC51 Wachovia Bank, N.A. ~ , Westminster Financial Center MD7550 375 North Center Sireet Westminster, MD 21157 Tel 410 876-6330 Fax 410 876-2989 August 2, 2010 To Whom It May Concern: ~J ~J1J ,G~t~r-x-C~~, WACHOVIA With regards to the accounts held by Stanley M Kupp, as of June 2°d, 2010, the only account held with us was a Certificate of Deposit, number 140812090343171, with a value of $31,000.00. This account had a Pay on Death clause. Westminster Store Wachovia Bank 375 North Center St. Westminster MD 21157 R1282-010 410-857-0573 /FAX 410-876-2989 A ~a~ells Fargo Company 'I'DAHT'I A451834 TFBGAGCV Org 014 Date: Short Nam Posting Date 06/30/10 Serv: CDA e: POA STA1 Effective Date 06/30/10 Acct: JLEY OR T/C PY IC TDA History Transaction Inquiry BATTI014 07/20/1 12:2 140812090343171 State: MD Bank: 14 MORE: - BALANCE FORWARD: 31,000.00 Amount Description 133.03 + INTEREST PAYMENT 133.03 - INTEREST PAID BY CHECK CHECK # 07102209804 CURRENT BAL: 31,000.00 Command: F1=Help F3=Exit F7=Bkwd FB=Fwd F9=APTDAI WACHOViA BAN~C, N.A. t~YESTP.9INSTER FINANCIAL CENTER 3J'5 NORTH CENTER ST., MD7550 WESTMINSTER, MD 22157 C'i ~fQS~ b~~4'~- 65~~~ July 20, 2010 To Whom It May Concern: %`%._t. ~ Susquehanna Susquehanna Bank S32 Baltimore Boulevard, Suite 202 Westminster, MD 21 1 57-61 28 ', Tel 410.876.8880 Fax 410.876.2817 On June 2, 2010 the total amount on deposit at Susquehanna Bank for Mr. Stanley M. Kupp was $36,847.23. His account is payable on death to Donald Kupp, Marilyn Devorick, and Mary Kepple. #~D~dD342 IQ-'r If you need additional information, please call me at 4l 0-876-8880. Sincerely, (~mm~c~~uct~ Abigail J. Barnett Assistant Manager ~~ tEADIt~tG fiME W,AY July 26, 2010 Mary R Kepple 2566 Coon Club Rd Westminster, MD 21 I57 RE: Stariley M Kupp SSN: 198-18-8313 DOD: 06-02-2010 Dear Ms. Kepple: ~UGU ~ ~~-~-a In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Certificate of Deposit Account # 3.1300335237 Established: 10-09-2008 STANLEY M KUPP MARY R KEPPLE DOD balance: $ 95,241.80 + 11 ] .85 accrued interest Account # 31700344538 Established: 12-28-2009 STANLEY M KUPP MARY R KEPPLE ._.._. ~ _- D~-}D-balan~:--$-Y0;062-.24 °~ 2:06°accrued interest- -------- -- __ _._,.. ~.~... _ -_ __ --_ Account # 31900346852 STANLEY M KUPP POD MARY R KEPPLE DOD balance: $ 2,009.24 + 1.07 accrued interest Checking Account Account # 5559108445 STANLEY M KUPP MARY R KEPPLE DOD balance: $ 2.68 non interest bearing Established: O1-] 9-2010 Established: I 0-09-2008 Page 1 of 2 Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any Tinancial transactions or provide statements. If you need assistance with any of these items, please call ]-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 2 of 2 Aug. 18. 2010 10:41AM MARY KEPPLE 2566 COON CLUB RD WESTMINSTER, MD 21157 Re: Estate of STANLEY M KUPP Dear MARY KEPPLE, No. 0859 P. 2 August 18, 2010 Depository Institution: Capital One Bank (USA), N.A. Thank you for your recent inquiry regarding STANLEY M KUPP's account. The information that you have requested is listed below. Account Tyke Account Number Date Opened Balan6e as of 6/2/2010 A~cri~ed as of 6/2/2010 Owner Beneficiary Certificate of Deposit 1012894269 02/04/Z004 $40,000.00 $12.10 STANLEY M KUPP MARY L KUPP MARY R KEPPLE MARILYN K DEVORICK DONALD M KUPP ~~~"' _ -~-~--1f'you-have-a-question-or-need°assistence; you°•may-obtain-additionaFinformation•online-at----v_-- --_--r-__. www.capitalvnedire[t.com or by calling 1-888-810-4013. Representatives are available to assist you Monday through Friday, 8 a.m. to 8 p.m., and Saturday, 8 a.m. to 2 p.m., Eastern Time. Thank you for choosing Capital One. Sincerely, / ir i Gn'v'r CJCJ~"" " Mark Efliot Executive Vice President CapitaLOne Direct Banking Member FDIC, ®2010 Capital One Capital One is a federally registered service mark. All rights reserved. 11210.2 Aug. 18. 2010 10:42AM No. 0859 P, 4 August 18, 2010 Depository Institution: Capital One Bank (USA}, N.A. MARY KEPPLE ' 2566 COON CLUB RD WESTMINSTER, MD 21157 Re: Estate of STANLEY M KUPP Dear MARY KEPPLE, Thank you for your recent inquiry regarding STANLEY M KUPP's account. The intormation that you have requested is listed below. Account Tyoe CertiFlcate of Deposit Account Number 1012459695 Date Opened 06/13/2003 Balance as of 6/2(2010 $30,000.00 Accrued as of 6/2/2010 $76.37 Owner STANLEY M KUPP MARY L KUPP Beneficiary MARY R KEPPLE ' MARILYN K DEVORICK DONALD M KUPP ~~--- If you-Rave a to estlon or nee asses ance, you may o~fain°°ad"ditior~l`fnfoimaf~on onhn`e~t °'"-°~°'-- ~""'- www.caoitalonedirect.com or by calling 1-888810-4013. Representatives are available to assist you Monday through Friday, 8 a.m. to 8 p.m., and Saturday, 8 a.m. to 2 p.m., Eastern Time. Thank you for choosing Capital One. Sincerely, ~~~ ~~ Mark Elliot Executive Vice President Capital One Direct Banking Member FDIC, ®2010 eapitdl One [apital One is a~l4derally registered servlte mark. All rights reserved, tutaz Aug.,18. 2010 10:42AM ,' MARY KEPPLE 2566 COON CLUB RD WESTMINSTER, MD 21157 Re: Estate of STANLEY M KUPP Dear MARY KEPPLE, No, 0859 P. 3 August 1a, 2010 Depository Institution: Capital One Bank (USA), NA. Thank you for your recent inquiry regarding STANLEY M KUPP's account. The information that you have requested is listed below. ACCOUnt Type Account Number Oate Opened Balan a as of fi/2/2010 Accrued as of 6/2/2010 Owner Certificate of Deposit 1012621879 t 0/01/z003 S 20,000.00 524.33 STANLEY M KUPP MARY L KUPP Beneficiary MARY R KEPPLE MARILYN K DEVORICK DONALD M KUPP If~you-have-a°questfon-ornee -assrstanCe; you-may-D tam additional-information-online-at = ~-_--,-~------_-- vuww.capitalonedirect.com or by calling 1-888-810-AOi 3. Representatives are available to assist you Monday through Friday, 8 a.m. to 8 p.m., and Saturday, 8 a.m. to 2 p.m., Eastern Time. Thank you for choosing Capital One. Sincerely, Mark Elliot Executive Vice President Capital One Direct Banking Member FDIC, ®2010 Capital Ono Capital One is a lederslly repiatered servico mark. All rights reserved. 11z1o-z REV-1509 EX* (01-10) pennsylvania ~ DEVAAfMENT OF REVENUE INHERITANCE TA% RETURN REE:IDE NT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: STANLEY M. ICUPP 21 10 0725 K an asset became JdMly owned wlthtn one year of the decedent's date of death, k must be reported on Schedule G SIAiVNNG,ptVT TEty4M(S)NANE{S) 1 ADDRESS RELATpNSFiIPTO DECEDBdr A Id;PPLE , MARY R JOINTLY OWNED PROPERTY: 2566 COON CLUB ROAD, WESTMINSTER,I MD 21157 Daughter Rt~ IJIlyBER IETTER FOR JgNi TENrWT unTE Nw,DE JONT MMxuDE xAAe: Df~~KKTITJUIIg1AND~GTAR NgeEfl OR6MUIR pEMIFVIN0NIABER, ATTACH DEEDFDA JgNiIx HEtD REAL ESTATE. DATE OF ~~TH VALUE OF ASSET %of ~Et~rs INTBtFST lY1TEOfDEAnt VALUE DF DECEDBdi'S tNfl3'26ST 1 A 10/9/200 PNC Bank CD #31300335237 95,242 50.0000 47,621 2 A 10/2/200 PNC Free Checking account #5559108445 3 50.0000 2 3 A 12/28/20 9 PNC Sank CD #31700344538 10, 075 100. 0000 10, 075 4 A 10/15/20 9MST Checking #2693072387 189,815 100.0000 189,815 TOTAL (Also enter on Line 6, Recapitulation) S 247.513 9W48AE 1.000 If more space is needed, use additional sheets of paper of the same size. a ACCOUNT N0;-. i4CCOUNT TYPE 2693072387 POWER CHECKING 00 0 04328M NM 017 STANLEY M KUPP ~_ MARY R KEPPLE 2566 COON CLUB RD WESTMINSTER MD 21157 INTEREST EARNED POR STATEMENT PERIOD 7.17 INTEREST PAID YEAR TO DATE 26.01 139700 T nnnTTATT G~rrMMTr]V STATEMENT PERIOD -~EAGE JUN.04-.JUL.02,2010 1 OF 1 WAYNESBORO CENTER SQUARE bEGTNNING E ' !!;fEPOSIT3 4 sDTHER DiTI N ' KB PAID ;OTHPR ' .::: . 9UBT IO S `:::CURRENT` :.: __. ERE !R ' HNDEN "`' .. ;. ..BALANCE ' NO. AMOUNT N0. AMOUNT NO. AMOUNT 189 815.06 1 370.89 6 149 200.00 1 221.00 7.18 40 772.13 T nnnrTf,rm Tr+mrrrr mr• POSTING' 8PO6IT .I BR ET ;:: QiB S 6 OTNER ,DRILY 06-04-30 BEGINNING BALANCE $189,015.06 06-04-10 CHECK NUMBER 6244 46,000.00 06-04-10 CHECK NUMBER 6242 46,000.00 97,815.06 06-07-10 CHECK NUMBER 6243 46,000.00 51,815.06 06-11-10 CHECK NUMBER 6245 10,000.00 41,815.06 06-17-10 DEPOSIT 370.89 06-17-10 CHECK NUMEER 6246 600.00 41,585.95 06-21-10 CMS MEDICARE PREMIUMS 221.00 41,369.95 06-29-10 CHECK NUMBER 6247 600.00 40,764.95 07-02-30 INTERESTPAYMENT 7.18 40,772.13 ENDING BALANCE 40 772.13 ~. _. ... .., _ .. ~, .:: 'CHECKS.:P.ATD SUMMARY r: 6242 06-04-10 46,000.00 6243 06-07-10 46,000.00 6244 06-04-30 46,000.00 6245 06-11-30 10,000.00 6296 06-17-10 600.00 6247 06-29-30 600.00 ANNUAL PERCENTAGE YIELD EARNED 0.18 ~ REV~1510 EX~(b8-09) SCHEDULE G Pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY FILE NUMBER STANLEY M. KUPP 21 10 0725 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBS DESCRIPTION OF PROPERTY INGADETFENWEOFTFEAW6FEREE.THEIRREUTION9HPTOpECEOEMANO THE MTE Oi TRMSER ATTAd1AC.OPY of THE DEED FOR REK ESTATE. DATE OF DEATH VALUE OF ASSET °/ROFDECD'S INTEREST EXCWSION IF APPt1CABLE TAXABLE VALUE 1 Cash Gifts - Transfers w/i 1 year to children: Mary Kepple, Marilyn Devorick, Donald Kupp) each received 1/3 390,906 100.0000 0 390,906 2 Exclusion - 3 @ $3,000 (9,000) 100.0000 0 (9,000) TOTAL (Also enter on line 7, Recapitulation) S If more space is needed, use additional sheets d paper d the same size. 9W48AF 2.000 R E V~ t 511 Ex• (1409) ' Pennsylvania SCHEDULE H OEPAR7AENTOF REVENUE FUNERAL EXPENSES AND WfERITANCE 7AX RETURN ADMINISTRATIVE COSTS RESUEM DECEDENT ESTATE OF FILE NUMBER STANLEY M. KUPP ~ Tn 725 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Ewing Brothers Funeral Home 8,117 2 Eicholtz Flowers 196 Total from continuation schedules . B. t ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address 190 53 Ciry Year(s) Commission Paid: State ZIP 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address 4. 5. 6. 7. 1 City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: 3,038 Register of Wills 70TAL (Also enter on Line 9 Recapitulation) ~ $ 9W48AG 2.000 IT more space is needed, use addkional sheets of paper of the same size. 89 1 REVt1572 EX+ (17~•OB) Pennsylvania SCHEDULE I DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES 8 LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER STANLEY M. ICUPP 21 10 0725 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION 1• Manor Care Nursing Home 2 (Health Drive Podiatry 589 24 I _ TOTAL (Also enter on Line 10 Recapitulation) ~ S 61 BW46AH 2.000 It more space is needed, insert additional sheets of the same size. RE V151,3 E~(+ (Qj-I0) Pennsylvania OEPARTMEM OF REVENUE INHERITANCE TAX RETURN RESOENTDECEDENT ESTATE SCHEDULE J BENEFICIARIES FILE NUMBER: STANLEY M. KUPP 21 1 0725 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under Sec. 97 78 (a) (1.2).j t. MARY R. KEPPLE 2566 COON CLUB ROAD WESTMINSTER, hID 21157 General Bequests: 249,526 One Third of Residue: 195,496 Daughter 445,022 2 MARILYN DEVORICK 44 SUhII~7ER DRIVE DILLSBURG, PA 17019 One-third (1/3) of Residue: 195,496 Daughter 195,496 ENTER DOLLAR AMOUPITS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 8173 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: t. B. CHARITABLE AND GOVERNMENTAL DISTRIBUT10N5: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. S 0 eW~anr Z aoo rr more space t5 nee08O, USe a001tlOnal Sheets OT paper 01 the 58frle SIZe. LAST WII.L AND TESTAMENT OF STANLEY M.KUPP I, STANLEY M. KLTPP, of Franklin County, Pennsylvania, declare this to be my Last Will and tment, and revoke all prior Wills and Codicils made by me. ITEM I: I direct my Executrix to pay my legally enforceable debts and funeral expenses 1 authorize her to expend for these purposes such sums as she deems proper, without any limit ed bylaw and without obtaining the prior or subsequent order or ratification of any Court. ITEM II: I hereby appoint my wife, MARY L. KUPP, as my Executrix of my estate. I that my Executrix shall be excused from the necessity of giving bond. In the event of her death, ion or failure to qualify as my Personal Representative, Inominate and appoint my daughter, RY R. KEPPLE, to serve as alternate or successor Executrix in her place and stead. In the event a nd altemate or successor Executrix be required, I appoint as such MARILYN K. DEVORICK. In the t a third altemate or successor Executor be required, I appoint as such DONALD M. KUPP. I direct no trustee, executor, guardian or other fiduciary named, nominate, or appointed in this Will shal] be fired to post any bond or give any security of any type for any purposes whatever. ITEM III: All of the rest and residue of my estate, real and personal, I give, devise and eath unto my wife, MARY L. KUPP. ITEM TV: If my wife, MARY L. KUPP, should predecease me, then I give, devise and eath all of the rest and residue of my estate, real and personal, as follows: A. I direct that my children shall divide the. residue of my tangible household mal property among themselves as they shall agree; or in the alternative, should they be unable to 1 Initials~~ :e on such division, I direct that any item desired by two or more of my children shall be chosen by children by lottery conducted by my Executor. (Matching sets of property shall be deemed a single i.) The appraised value of each child's share of personal property taken in kind shall not be set off inst that child's residuary inheritance. B. One-third (1/3) of the remaining residuary estate unto my daughter, MARY R. if she be living at the time of my death, provided however, that should she predecease me, and in that event, her one-third (1/3} share shall go and belong to her natural child or children. C. One-third (1/3) of the remaining residuary estate unto my daughter, MARILYN DEVORICK, if she be living at the time of my death, provided however, that should she predecease then and in that event, her one-third (]/3) share shall go and belong to her natural child or children. D. One-third (1/3) of the remaining residuary estate unto my son, DONALD M. if he be living at the time of my death, provided however, that should he predecease me, then and that event, her one-third (1/3) share shall go and belong to his natural child or children. E. In the event any of my aforementioned beneficiaries are under thirty-five (35) of age their share shall be held in trust for the following use and purposes: pay so much or all of the net income and/or principal of the trust to or for the benefit of the trust ipients, in such proportions and in such manner as my Trustees, in their discretion, deem necessary for medical, education and maintenance expenses of the said grandchildren. (2) Upon reaching the age of twenty-five (25), each grandchild may take (1/3) of their proportionate share of the corpus of the trust as distribution of his or her share. (3) Upon reaching the age of thirty (30), my grandchild may take an ona] one-third (]/3) of their proportionate share of the corpus of the trust as distribution of his or her 2 Initials~~ _ _~' (4) Upon reaching the age of thirty-five (35), my grandchild may take the ina] one-third (1 /3) of their proportionate share of the corpus of the trust as distribution of his or her share. (5) In no case shall any one child receive more than their proportionate of the trust. (6) The termination of the trust shall be at such time as there shall be no recipients under thirty-five (35) years of age. (7) I hereby designate and appoint my children, MARY R. KEPPLE, YN K. DEVORICK, and DONALD M. KUPP, jointly or the survivor of them, as Trustees of any due to my grandchildren. I direct that no bond shall be required of any Trustees therein. ITEM V: In addition to those powers authorized by law to Trustees, my Trustees shall have following powers exercisable by them in their absolute discretion: A. My Trustees shall have full power to receive insurance proceeds, to invest, and change the investments of the trust estate, real or personal, from time to time, and to subscribe any stock or other securities to which the trust estate may be entitled from time to time, to cause to be ---- stered in the name of a nominee selected bythem, and to compromise and settle any claims against or m of the trust estate, and for such purpose, or any other purposes which may be deemed by my Trustees be advantageous to the trust estate, to sell, lease (including the power to lease for a period extending the probable duration of the trust), mortgage, exchange or otherwise dispose of or deal with the of the trust estate; and whenever divisions are contemplated or necessary, to divide in kind and/or to for the purpose of division the whole thereof or such portion thereof as my Trustees deems necessary or B. My Trustees are authorized to retain any investments acquired from my Personal 3 Initials ~ i k , , ve or otherwise, until such time as in their judgment it would be desirable to dispose of the under the powers hereinabove conferred, and the decision of my Trustees shall be conclusive .and liability upon them for any loss occasioned thereby. C. My Trustees shall be entitled to commissions and allowances as from time to time by law and to receive reasonable additional compensation for services of any unusual nature such investigations relating to payments to be made in the exercise of discretion conferred hereunder, and unusual services of whatever nature not incidental to the normal management and administration of trust. ITEM VI: All estate, inheritance, succession and transfer taxes (including interest and thereon, if any), taxable by reason of my death, shall be paid out of the principal of my residuary IN WITNESS WHEREOF, ]have hereunto set my hand and affixed my sea] this2s day of STANLEY M. K 4 Initials ~, t k ~ ~ The foregoing Will consisting of ~ pages, this page included, which pages have been initialed the above named Testator was on the above date, sipped, sealed, published and declared by the said tator as and for his Last Will and Testament in our presence, and we, at his request and in his presence, in the presence of each other, have hereunto subscribed our names as witnesses on the above date. Weetmincter ~a land 71157 - --~` a timnre blvd 5 initials) ~ ~ ~ ~ ,, AFFIDAVIT -SELF-PROVED WILL STATE OF _ MAR VT ANn SS: COIINFY OF C'ARRni T Before me, th)e subscri on this day personally appeared, STAIVT FY M KT TPP ~55c~5• K ~Z t . ~U~l1uL((t~ ,and /.Ul > ___0_" ]mown to me to be the Testator and the wifiesses, respectively, whose names are signed to the attached or foregoing instrument and, all of these persons being by me first duly sworn, STANT.FV ~~ KTTPP the Testator, doclared to me and to the witnesses in my presence that the instrument is his Last Will and that he had willingly signed pr directed another to sign for him, and that he executed it as his free and voluntary act for the purposes therein CxprossCd; wld each of the witnesses stated to me, in the presence and hearing of the Testator, that he signt'd tjte Wjll as wllness and that to the best of his ltnowledge the Testator was eighteen years of age or over, o~'sound )itigd and under no constraint or undue influence. Wherever used herein, the masculine gentler shall include the feminine gender. - STANLEY M. Z Witness (f ~ ~- Wifiess 6 Initials rJ"2'7 1 ~. ~ . Subscribed, sworn and aclmowledged befor)e~ me ~ by STANLEY M. KUPP,_the Testator, subscri ed and sworn b~ a me by, ~, ~~ S (C-C.~1T Z ~~ r i ~!~ l~ . ~ un ~, ~ and ~ • ~~p ,witnesses, this day of ~C(,l - , 2006. Notary Pubic My commission expires: ~ 7- d l-O~ ,,.,``t is r. _, ~ ~ti:c _ ._ _ ..~;Jr _ . ~~ P 1 •, 7 Initials ~ / f~p