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Home My WebLink About03-0441ESTATE OF Ruth S. Boston NO. also known as , Deceased Social Security No. 181-14-4886 Petitioner(s), who is/are 18 years ot age or older, apply(les) for: (COMPLETE 'A' OR 'B' BELOW:) A. Probate and Grant of Letters Testamentary and aver that Petitioner(~ is/~a'~[ the execut rix in the last Will of the Decedent, dated May I 1, 1998 and codicil(s) dated named Slate relevant circumstances, e.g., renunciation, death ot executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: [] B. Grant of Letters of Administration (d.b.n.c.t.a.; penclente the; curante absentia; curante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: '.~ C: ~D (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Name Relationship Residen-"~e Decedent was domiciled at death in Newville Cumberland Pennsylvania , with (municipality county state) his/her last family or principal residence at Green Ridge Villaqe~ 210 Big Spring Rd., Newville, [::IA (Ils' streel' number ancl municipa'~3, at (L°c~°n, {[ (~'~ (~--~, ~ ?~ decedent, then ~years of age, died April 1 ,~03 5r~'K,4~c, ~, Decedent at death owned property with estimated values as follows: 300,000.00 All personal property $ Value of real estate Jn Pennsylvania $ -0- situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Si(~nature T' ~rinted name and residence Louise B. Best, PO Box 612 Dillsburg, PA 17019 Commonwealth of Pennsylvania County of Lawrence The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s)will well and truly administer the.estate~.~.,~ according to la~:.~.~/.~ Sworn to or affirmed and subscribed , /,/1 ~/~'~'i'~ ' before me this ~- day U" ~. Louise B. Best ~' ~e/~ster~ No, Estate of Ruth S. Boston 181-14-4886 Social Security No.: Date of Death: AND NOW, ,,, of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [~ are hereby granted to Deceased April 1, 2003 , in consideration Testamentary I-I Of Administration .~ i~\~~ (:i.b.n.c.t.a.; pendenle the; curante .bsentia; curante minoritale $ in the above estate and that the instrument(s) dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ...................... $ Short Certificate(s) .... $ Renunciation ............. $ Register of Wills ~'~ d Affidavits ( Extra Pages ( ) ..... $ Codicil ....................... JCP Fee .................... $ Inventory ................... $ Other ........................ $ Attorney Signature:. Attorney Name: Charles 21751 I.D. No.: Y. Mansell 14 N. Mercer St., Suite 532 Address: New Castle, PA 724-652-7470 Telephone: TOTAL .......... $ MANSELL, WHITE and MANSELL, Attorneys at Law NewCastle, PA 16101-3791 Area Code 412 652-7470 LAST WILL AND TESTAMENT OF RUTH S. BOSTON I, RUTH $. BOSTON, of West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all former Wills and Codicils by me at any time heretofore made. FIRST: I direct that the expenses of my last illness and funeral expenses be paid out of my estate as soon as may be convenient after my death. SECOND: I give and bequeath the sum of $25,000.00 unto the First Presbyterian Church of New Castle, provided, however, to the extent I have made any advances to the church of this gift, including the creation of any Charitable Remainder Trust, I direct such advance be charged against this bequest. THIRD: I give and bequeath sum of $10,000.00 unto the Monaghan Presbyterian Church of Dillsburg, Pennsylvania provided, however, that the said church has committed itself to construct a new church building, and provided, further, to the extent I have made any advances to the church of this gift, including the creation of any Charitable Remainder Trust, I direct such advance be charged against this bequest. 1 FQURTH: I give and bequeath the sum of $25,000.00 unto each of my grandchildren. In the event any of my said grandchildren should predecease me, I direct that this bequest shall lapse and shall become part of the residue of my estate. FIFTH: I give, devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wheresoever situate unto my children share and share alike, provided, however, that any such child who received the benefit of my payment of any medical or tuition expenses, or whose spouse received a gift from me, shall be charged with said advance, such charge being diminished by any estate and/or inheritance tax savings. In the event any of my said children should predecease me, leaving issue, I direct that his or her share shall not lapse but shall pass to his or her issue per stirpes. In the event any of my said children should predecease me, without issue, I direct that his or her share shall lapse and shall pass to my surviving issue per stirpes. SIXTH: No beneficiary under any of the Provisions of this, my Will, nor under the Trust created by this, my Will, shall have the right to anticipate, to pledge, or in any manner alienate his interest in the income arising from or in the principal of the same, and his interest shall not be liable for his debts, contracts, or engagements, or be subject to execution, attachments, sequestrations or other legal process. SEVENTH: I direct that any inheritance, succession, federal estate or like taxes be paid from the residue of my estate. EIGHT: LOUISE B. BEST, I hereby nominate and appoint my daughter, as Executrix of this, my Last Will and Testament. In the event my said daughter should fail to predecease me, should fail to qualify or should cease to act as my Executrix, I hereby nominate and appoint my son, THOMAS BOSTON and my son, RICHARD BOSTON, as Successor Co-Executors of this, my Last Will and Testament. I direct that no bond be required of my Executrix or Successor Co-Executors or if bond be required by law that no surety be required. NINTH: I hereby grant unto my Executrix(referred hereto after as "Fiduciary") the following rights and powers in addition to and without limiting the usual rights and powers vested in Executors and or Trustees without the necessity of obtaining the consent of any court: (A) To retain any property of my estate; (B) To invest in any property, real or personal; (C) To sell any real or personal property of my estate, for cash or on credit, at public or private sale; to exchange any such property for other property; to grant options to purchase or acquire any such property; and to determine the prices and terms of sales, exchanges and options; 3 (D) (E) (F) (G) (H) (I) (J) To operate, maintain, repair, rehabilitate, alter, improve or remove any improvements on real estate; to make leases and subleases for terms of any length; to subdivide real estate; to grant easements, give consents and make contracts relating to real estate or its use; and to release or dedicate any interest in real estate; TO employ attorneys, auditors, depositaries and agents, with or without discretionary powers; to exercise in person or by proxy all voting and other rights with respect to stocks or other securities; and to keep any property in bearer form or in the name of a fiduciary, a nominee of a fiduciary, or a nominee of the depositary used by a fiduciary, with or without disclosure of any fiduciary relationship; To collect, or pay, contest, compromise or abandon claims of or against my estate wherever situated; and to execute contracts, conveyances and other instruments, including instruments containing covenants, representations and warranties binding upon and creating a charge against my estate and containing provisions excluding personal liability; To make any distribution or division of my estate in cash or in kind or both; To allot different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries, and to determine the value of any such property; To borrow money for any purpose either from my fiduciary, other than in the capacity of fiduciary, or from others and to mortgage or pledge any property of my estate; To disclaim any interest in property if, in the sole discretion of my fiduciary, such action is in the best interest of my estate plan. 4 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this llth day of May , 1998 RUTH S. BOSTON (SEAL) The preceding instrument consisting of this and four other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published and declared by RUTH S. BOSTON, the testatrix therein named, as her Last Will and Testament, in the presence of us, who at her request in her presence, and in the presence of each other, have subscribed our names as witnesses thereto. NAME: ADDRESS: 5 ACKNOWT~EDGMENT CO~ONWEALTH OF PENNSYLVANIA COUNTY OF : : SS I, RUTH S. BOSTON, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. SWORN or affirmed to and acknowledged before me by RUTH S. BOSTON, the testatrix, this llth day of May 1998. My Commission expires: Notarial Seal Charles Y Mansell, Notary Public New Castle, Lawrence County My Comrnis$~(m Expires June 19, 2000 RUTH S. BOSTON ( SEAL ) (SEAL) AFFIDAVIT CO~ON-WEALTH OF PENNSYLVANIA COUNTY OF SS WE, Linda Park and Kristine Brown the witnesses, whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. SWORN or affirmed to Linda Park and Kristine Brown llth day of May and acknowledged before me by , witnesses, this , 1998. ( SEAL ) My Commission expires: (SEAL) ( SEAL ) Notarial Seal harles Y. Mansell, Notary Public New Castle, Lawrence County Commission Expires June 19, 2000 LAST WILL AND TESTAMENT OF RUTH S. BOSTON lvIANSF~.L, WHI?~ (md lvIANS~.L, P.C. Attomeys at Law First Western Bank Building North Mercer Street Suite 532 New Castle, PA 16101-3791 '03 H~¥ 29 A9:38 Mapsell& n lr ws Attorneys and Counselors at Law Charles Y. Mansell 14 North Mercer St., Suite 532 New Castle, Pennsylvania 16101-3791 Telephone: 724-652-7470 · Facsimile: 724-.654-3479 E-mail: mansellta~sgi.net W. Thomas Andrews' 25 North Mill St., Suite 403 New Castle, Pennsylvania 16101-3791 Telephone: 724-652-7771 * Facsimile: 724-652-7471 E-mail: wtandrewsCa~compuserve.com °Certifed Financial Planner June 25, 2003 Register of Wills Cumberland County One Courthouse Square Carlisle, PA 17013-3387 RE: Ruth Boston Estate l-03.-clq l Dear Ladies and Gentlemen: Please be advised that I represent the executrix in the above-referenced estate. Enclosed you will find a check in the amount of $12,700.00 as an advanced payment on inheritance taxes. Please return a receipt to me in the enclosed self-addressed stamped envelope. me. If you have any questions, please feel free to contact Thanking you for your assistance, I am Sincerely, CYM/jlk Enclosure BY MANSELL & ANDREWS cc: Louise Best 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 002742 MANSELL CHARLES Y 14 N MERCER STREET SUITE 532 NEW CASTLE, PA 16101 ........ fold ESTATE INFORMATION: SSN: 181-14-4886 FILE NUMBER: 2103-0441 DECEDENT NAME: BOSTON, RUTH S DATE OF PAYMENT: 06/26/2003 POSTMARK DATE: 06/25/2003 COUNTY: CUMBERLAND DATE OF DEATH: 04/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $12,700.00 TOTAL AMOUNT PAID: $12,700.00 REMARKS: SEAL CHECK# 064157 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS telephone: El remitente ha requefido notfflcaci~n inmediata contra er4reg~ Per favor Ilarne ~' Nombre: Tel~fono: ( ) UNITED $'I'~TE$ ~ SERVICE,~ POST OFF, CE ~~ · customer;~;~a' ~ ~o~,u,, ~ Postage Delive~ A.empt Employee Signature ?~; ~ >~ ~ 12.~r ~ 3PM MO. Dav ~ AU ~ PM ~ ~ ~ ~m~; ~ '.r Deli,e~ Date Time Employ~ Signature e ~ ~.~.~ MO. Da~ ~ AM ~ PM ~ Int'l Alpha Count~ C~e Insurance Fee Signature of Addmss~ or Agent ~'} bs. ozs. No ~live~ ~cceptance CI~ Initials ~ & Fees Name - Please Print EP-13A SEPTEMBER 1999 OUSPS 1995 Ma nse l mlarews Attorneys and Counselors at Law November 24, 2003 Charles Y. Mansell 14 North Mercer St., Suite 532 New Castle, Pennsylvania 16101-3791 Telephone: 724-652-7470 · Facsimile: 724-654-3479 W. Thomas Andrews' 25 North Mill St., Suite 403 New Castle, Pennsylvania 16101-3791 Telephone: 724-652-7771 · Facsimile: 724-652-7471 E-mail: wtandrewscOcompuserve.com 'Certified Financial Planner Cumberland County Register of Wills One Courthouse Square Carlisle, PA 17013-3387 RE: Ruth Boston Estate Dear Ladies and Gentlemen: Please be advised that I represent the executrix in the above referenced estate. Enclosed are two (2) original inheritance tax returns, the original inventory, a check in the amount of $958.89 representing the tax due, and checks for the recording costs for the inventory and inheritance tax return. I would appreciate your accepting this package and returning to me receipts both for the payment of tax and for the payment of recording costs. If you have any questions or if I can be of any further assistance, please feel free to contact me. Thanking you for your help, I am Sincerely, CYM/lkp Enclosures BY Cha~ll, Esquire usX!:'2 'ding ~32 ' ql-3791 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISE~URG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 003284 MANSELL CHARLES Y 14 N MERCER STREET SUITE 532 NEW CASTLE, PA 16101 ........ fold ESTATE INFORMATION: SSN: 181-14-4886 FILE NUMBER: 21 03-0441 DECEDENT NAME: BOSTON, RUTH S DATE OF PAYMENT: 11/26/2003 POSTMARK DATE: 11/24/2003 COUNTY: CUMBERLAND DATE OF DEATH: 04/01/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $958.89 TOTAL AMOUNT PAID: $958.89 REMARKS: CHARLESYMANSELLESQUIRE SEAL CHECK# 0204666 INITIALS: JA RECEIVED BY' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Rule 5.7(b) form CER TIFICA TION OF NO TICE under RULE 5. 6 (a) Name of Decedent RUTH S. BOSTON ESTATE Date of Death April 1, 2003 Estate No. 21 - 03 - 441 To the Register: I certify that Notice of Estate Administration required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 12, 2003 Name Address Louise B. Best P.O. Box 612, Dillsburg, PA 17019 Thomas S. Boston 2111 Jefferson Davis Highway, Apt. 412 South, Arlington, VA 22202 Richard E. Boston Box 336, Southbury, CT 06488 Travis Boston, P.O. Box 336, Southbury, CT 06488 Rebecca Best, P.O. Box 612, Dillsburg, PA 17019 Jason Best, 59A Pennwick Dr., Lititz, PA 17543 Notice has now been given to all persons entitled thereto under Rule 5.6 (a) The churches name in Paragraph Second and Paragraph Third are not beneficiaries because both were given during Ruth Boston's lifetime. Date: September 18, 2003 Signature · ' " Name Char_~squire Address 14 N. I~ercer ¢, sUite 532 New CaSA 16101 Telephone ( 724 ) 652,7470 Capacity: __ Personal Representative X Counsel for Personal Representative (ThiS~orm must be filed with the Register of Wills within 10 days after giving the Notice of Estate Administration to the beneficiaries.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OF'FICIAL LJSE ONLY 'FILE NUMBER 21 03 COUNTY CODE YEAR 0441 NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Boston, Ruth S. 181 - 14-4886 uJE DATE OF DEATH (MM-OD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~ 04/01/2003 07/09/1917 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. OdginalRetum [] 2. SupplementalRetum [] 3. Remainder Return (dale ol death pnor to12-13-82) ~:oo ] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after 12-12-82) [] 5. Federal Estate Tax Return Required [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8, Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Povertv Credit (date of death beWveen [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-i~5) ITHIS SECTION MUST BE COMPL~¥ED. ALL CORRESPONDENCE'AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ~IAME COMPLETE MAILING ADDRESS Charles Y Mansell ' :II~M NAME(itapplicab~eMansell & Andrews ' 14 N. Mercer St., Suite 532 tELEPHONE NUMBER -- New Castle, PA 16101 724/652-7470 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) z O 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) (1) None (2) 276,946.37 (3) None (4) None (5) 74,925.77 (6) None (7) None (9) 27,612.69 (10) 5,874.69 (8) 351,872.14 33,487.38 318,384.76 0.00 318,384.76 (11) (12) 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) (13) (14) z O 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) x .00 (15) 16.Amount of Line 14 taxable at lineal rate 318,384.76 x .045 (16) 14,327.31 14,327.31 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .12 (17) x .15 (18) (19) 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev. 6-00) Dbcedent's Complete Address: STREET ADDRESS 22 Elm Tree Circle CITY Newville STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 12,700.00 668.42 ZIP 17241 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 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. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 14,327.31 13,368.42 0.00 958.89 958.89 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 promise for life of either payments, benefits or care? .............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... [] [] 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 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 pequry, I declare that I have examined this return, including accompanying schedules and statemenls, 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 infonmation of which preparer has any knowledge. SIGNATU,~E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE l/ouis~. Best . ~,~ .~, , P.O. Box 612 t~~ '/''J ~ ~ D i lis burg, PA 17019 ///~r~/O ~ PERSOlq"RI=SPO"'~SIBL-E FOR FTL'flqG RETURN / ADDRESS ' SIGNATURE OF PREPaJ;~m'Rt3THER THAN REPRESENTATIVE ADDRESS - · DATE CharleatY.~Man~ ) - - 14 N. Mercer St., State 532 7 ' ....................... 7 [72 P.S. a) (1.1) (ii)]. The statute does not exemot 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 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. SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENN:SYt. VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Boston, Ruth S. FILE NUMBER 21 - 03 - 0441 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE Or DEATH 1 1,163.082 shares Berger Small Cap Value-Instl 21.970 25,552.9 l 2 700 shares General Electric Co. 26.130 18,291.00 3 ! 1,799.163 shares American-The Growth Fund of America 18.150 32,654.80 4 251.086 shares Janus Flexible Income Fund 9.720 2,440.56 5 2,477.805 shares Liberty growth and Income CL A 12.600 31,220.34 6 599.786 shares Pimco Low Duration Fund 10.330 6,195.79 7 1,852.953 shares Pimco High Yield Fund I 8.940 16,565.40 8 337.438 sharesTweed Browne Global Value Fund 14.550 4,909.72 9 2,298.739 shares Vanguard GNMA Fund #36 10.710 24,619.49 10 1,406.927 shares Vanguard Midcap Index #859 9.510 13,379.88 11 7,653.061shares Federated Ultrashort Bond Fund 108 1.920 14,693.88 12 4,060 shares Sky Financial Group, Inc. 19.780 80,306.80 13 457.085 shares TCW Galileo Value Opportunity #735 13.380 6,115.80 TOTAL (Also enter on line 2, Recapitulation) 276,946.37 COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Boston, Ruth S. SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONAL PROPERTY FILE NUMBER 21-03-0441 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Money Market Bank Deposit Account Newville Checking Account Final Social Security Payment Internal Revenue Service - refund Cunningham Funeral Home - refund of overpayment of funeral Swaim Health Center - refund of overpayment Travelers Insurance - receipt of 2 pension payments in error TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 62,427.19 3,021.47 1,290.00 1,253.00 2,125.06 831.75 3,977.30 74,925.77 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATNE COSTS ESTATE OF Boston, Ruth S. FILE NUMBER 21 - 03 - 0441 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Cunningham Funeral Home - funeral PREPAID Bo ADMINISTRATIVE COSTS: Personal Representative's Commissions Louise B. Best Social Security Number(s) / EIN Number of Personal Representative(s): Street Address P.O. Box 612 City Dillsburg State PA Zip 17019 Year(s) Commission paid Attorney's Fees Mansell & Andrews -- Charles Y. Mansell Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland Law Journal - estate ad Sentinel - estate ad Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 13,500.00 13,500.00 301.00 75.00 98.69 138.00 27,612.69 COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Boston, Ruth S. Schedule H FILE NUMBER 21 - 03 - 0441 Cumberland County Register of Wills - file Inheritance Tax Remm Cumberland County Register of Wills - file Inventory Cumberland County Register of Wills - file First and Final Account 15.00 13.00 110.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT OECEOENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Boston, Ruth S. FILE NUMBER 21 - 03 - 0441 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 8 9 Swaim Health Center Travelers Insurance - repayment of pension received in error PA Dept. of Revenue - income tax payment Mansell & Andrews - legal fees and costs before death Philhaven - statement Swaim Health Center - statement Continuing Care RX - statement Carlisle Regional Medical Center - statement Newville Ambulance - statement TOTAL (Also enter on Line 10, Recapitulation) 831.75 3,977.30 270.00 442.76 26.67 169.26 26.22 84.00 46.73 5,874.69 I~E¥.1513 F..X~, (O-O0) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Boston, Ruth S. SCHEDULE J BENEFICIARIES FILE NUMBER 21 - 03 - 0441 NUMBER II. NAME AND ADDRESS Of PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Travis Boston P.O. Box 336 Southbury, CT 06488 Rebecca Best P.O. Box 612 Dillsburg, PA 17019 Jason Best 59A Pennwick Dr. Lititz, PA 17543 Louise B. Best P.O. Box 612 Dillsburg, PA 17019 RELATIONSHIP TO DECEDENT Do Nnt Ll~t Tru~tne(~) Grandson Grandaughter Grandson Daughter See Continuation Schedule(s) attached 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 NONE Paragraphs SECOND and THIRD make specific bequests to charities if those payments were not made during life. In fact, those were made during life and, therefore, are not part of the estate. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET AMOUNT OR SHARE Of ESTATE $25,000.00 $25,000.00 325,000.00 One-third (1/3) of residue * 0.00 0.00 SCHEDULE J BENEFICIARIES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Boston, Ruth S. FILE NUMBER 21 - 03 - 0441 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT AMOUNT OR SHARE DO NOt List Trustee(s) OF ESTATE [include outright spousal distributions, and transfers under [. I'AY, ABLE DISTRIBUTIONS Sec. 9116(a)(1.2)] 5 Richard E. Boston Son One-third (1/3) of Box 336 residue * Southbury, CT 06488 6 Thomas S. Boston Son One-third (1/3) of 2111 Jefferson Davis Highway, Apt. 412 South residue * Arlington, VA 22202 7 · Pursuant to paragraph FIFTH of the Last Will and Testament, each child shall be charged with lifetime gifts, medical payments and tuition. Attached are listings of those lifetime advances which will cause a disparity in the distribution of the residue. Despite any disparity, all distributions are made to children and grandchildren at the 4 ½% inheritance tax rate. Page 2 of Schedule J DISTRIBUTIONS MADE BY RUTH BOSTON TO LOUISE BEST 11/28/97 04/22/98 07/31/98 07/31/98 12/08/98 12/08/98 07/23/99 07/23/99 11/17/99 11/17/99 08/03/00 11/17/00 04/18/01 07/24/01 11/20/01 12/30/97 12/30/97 02/04/98 02/04/98 02/23/99 02/23/99 03/15/00 09/12/00 02/22/01 02/22/01 01/29/02 01/29/02 TUITION Penn State Univers Penn State Univers Penn State Un!vers Penn State Univers Penn State Univers Penn State Univers Penn State Univers ity - Jason Tuition ity - Rebecca Tuition ity - Rebecca Tuition ity - Jason Tuition ity - Rebecca Tuition ity - Jason Tuition ity - Jason Tuition Penn State Universzty - Rebecca Tuition Penn State University - Jason Tuition Penn State University - Rebecca Tuition Penn State University - Rebecca Tuition Penn State University - Rebecca Tuition Penn State Unzvers±ty - Rebecca Tuition Penn State University - Rebecca Tuition Penn State University - Rebecca Tuition TOTAL GIFTS Charles Best Louise Best Louise Best Charles Best Louise Best Charles Best Louise Best Charles Best Louise Best Charles Best Louise Best Charles Best TOTAL $ 1,046 80 2,282 00 3,046 00 3,403 40 3,052 00 3,345 00 3,621 50 3,218 00 3, 617 00 3,218 00 3,597 00 3,591 00 2,093 00 3,876 00 3,876 00 $46,882.70 $ 9,000.00 8,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000.00 9,000.00 9,000.00 9,000.00 $107,000.00 GRAND TOTAL $153,882.70 DISTRIBUTIONS MADE BY RUTH BOSTON TO RICHARD BOSTON 12/01/97 07/15/98 11/10/98 07/23/99 11/19/99 7/24/00 12/30/97 12/30/97 02/04/98 02/04/98 02/23/99 02/23/99 11/14/00 11/14/00 02/22/01 02/22/01 01/29/02 01/29/02 TUITION University of Richmond - Travis Tuition University of Richmond - Travis Tuition University of Richmond - Travis Tuition University of Richmond - Travis Tuition University of Richmond - Travis Tuition Virginia Tech - Travis Tuition TOTAL GIFTS Barbara Boston Richard Boston Richard Boston Barbara Boston Richard Boston Barbara Boston Richard Boston Barbara Boston Richard Boston Barbara Boston Richard Boston Barbara Boston TOTAL $ 4 4 4 4 4 7 $30 $ 9 7 ,392 50 ,648 75 ,648 75 ,835 00 ,835 00 ,238 50 ,598.50 ,000.00 ,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 000 00 000 00 $106,000.00 GRAND TOTAL $136,598.50 DISTRIBUTIONS MADE BY RUTH BOSTON TO TOM BOSTON 12/30/97 02/04/98 02/23/99 03/15/00 02/22/01 01/29/02 01/07/03 Thomas Boston Thomas Boston Thomas Boston Thomas Boston Thomas Boston Thomas Boston Thomas Boston GIFTS $ 9,000 O0 9,000 O0 9,000 O0 9,000 O0 9,000 O0 9,000 O0 10,000 O0 GRAND TOTAL $64,000.00 MANSELL. ~ and MANSELL, P.C. Attorneys at Law NewCastle. PA 16101-3791 Azea Code 412 652-7470 LAST WILL AND TESTAMENT OF RUTH S. BOSTON I, RUTH S. BOSTON, of West Pennsboro Township, Cumberland County, Pennsylvania, being of sound mind and memory, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all former Wills and Codicils by me at any time heretofore made. FIRST: I direct that the expenses of my last illness and funeral expenses be paid out of my estate as soon as may be convenient after my death. SECOND: I give and bequeath the sum of $25,000.00 unto the First Presbyterian Church of New Castle, provided, however, to the extent I have made any advances to the church of this gift, including the creation of any Charitable Remainder Trust, I direct such advance be charged against this bequest. THIRD: I give and bequeath sum of $10,000.00 unto the Monaghan Presbyterian Church of Dillsburg, Pennsylvania provided, however, that the said church has committed itself to construct a new church building, and provided, further, to the extent I have made any advances to the church of this gift, including the creation of any Charitable Remainder Trust, I direct such advance be charged against this bequest. 1 FQ~TRTH: I give and bequeath the sum of $25,000.00 unto each of my grandchildren. In the event any of my said grandchildren should predecease me, I direct that this bequest shall lapse and shall become part of the residue of my estate. FIFTH: I give, devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wheresoever situate unto my children share and share alike, provided, however, that any such child who received the benefit of my payment of any medical or tuiEion expenses, or whose spouse received a gift from me, shall be charged with said advance, such charge being diminished by any estate and/or inheritance tax savings. In the event any of my said children should predecease me, leaving issue, I direct that his or her share shall not lapse but shall pass to his or her issue per stirpes. In the event any of my said children should predecease me, without issue, I direct that his or her share shall lapse and shall pass to my surviving issue per stirpes. SIXTH: No beneficiary under any of the provisions of this, my Will, nor under the Trust created by this, my Will, shall have the right to anticipate, to pledge, or in any manner alienate his interest in the income arising from or in the principal of the same, and his interest shall not be liable for his debts, contracts, or engagements, or be subject to execution, attachments, sequestrations or other legal process. 2 SEVENTH: I direct that any inheritance, succession, federal estate or like taxes be paid from the residue of my estate. EIGHT: LOUISE B. BEST, I hereby nominate and appoint my daughter, as Executrix of this, my Last Will and Testament. In the event my said daughter should fail to predecease me, should fail to qualify or should cease to act as my Executrix, I hereby nominate and appoint my son, THOMA~ BOSTON and my son, RICHAPJD BOSTON, as Successor Co-Executors of this, my Last Will and Testament. I direct that no bond be required of my Executrix or Successor Co-Executors or if bond be required by law that no surety be required. NINTH: I hereby grant unto my Executrix(referred hereto after as "Fiduciary") the following rights and powers in addition to and without limiting the usual rights and powers vested in Executors and or Trustees without the necessity of obtaining the consent of any court: (A) To retain any property of my estate; (B) To invest in any property, real or personal; (C) To sell any real or personal property of my estate, for cash or on credit, at public or private sale; to exchange any such property for other property; to grant options to purchase or acquire any such property; and to determine the prices and terms of sales, exchanges and options; (D) (~) (T} (J) To operate, maintain, repair, rehabilitate, alter, improve or remove any improvements on real estate; to make leases and subleases for terms of any length; to subdivide real estate; to grant easements, give consents and make contracts relating to real estate or its use; and to release or dedicate any interest in real estate; To employ attorneys, auditors, depositaries and agents, with or without discretionary powers; to exercise in person or by proxy all voting and other rights with respect to stocks or other securities; and to keep any property in bearer form or in the name of a fiduciary, a nominee of a fiduciary, or a nominee of the depositary used by a fiduciary, with or without disclosure of any fiduciary relationship; To collect, or pay, contest, compromise or abandon claims of or against my estate wherever situated; and to execute contracts, conveyances and other instruments, including instruments containing covenants, representations and warranties binding upon and creating a charge against my estate and containing provisions excluding personal liability; To make any distribution or division of my estate in cash or in kind or both; To allot different kinds or disproportionate shares of property or undivided interests in property among the beneficiaries, and to determine the value of any such property; To borrow money for any purpose either from my fiduciary, other than in the capacity of fiduciary, or from others and to mortgage or pledge any property of my estate; To disclaim any interest in property if, in the sole discretion of my fiduciary, such action is in the best interest of my estate plan. this, my Last May IN WITNESS W~EREOF, I have hereunto set my hand and seal to Will and Testament, this llth day of 1998 RUTH S. BOSTON (SEAL) The preceding instrument consisting of this and four other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published and declared by RUTH S. BOSTON, the testatrix therein named, as her Last Will and Testament, in the presence of us, who at her request in her presence, and in the presence of each other, have subscribed our names as witnesses thereto. NAME: ADDRESS: ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF : I, RUTH S. BOSTON, testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. S~WORN or affirmed to and acknowledged before me by RUTH S. BOSTON, the testatrix, this 1998. Notary~c My Commission expires: llth day of May RUTH S. 'BOSTON (SEAL) ( SEAL ) Notarial Seal Charles Y Manseil, Notary Public New Castle, Lawrence County My Commission Expires June 19, 2000 6 AFFIDAVIT COMMONWEALTH OF PENNSYLVANL~ COUNTY OF SS WE, Linda Park and Kristine Brown the witnesses, whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw testatrix sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knot;ledge the testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. SWORN or affirmed to Linda Park and Kristine Brown llth day of Mav My Commission expires: and acknowledged before me by , witnesses, this SEAL) (SEAL) SEAL) Notarial Seal :~arles Y. Mansell, Notary Public ~ew Castle, Lawrence County Commission Expires June 19, 2000 7 Register of Wills of Cumberland County, Pennsylvania Estate of Boston, Ruth S. also known as INVENTORY , Deceased Louise B. Best No. 21-03-0441 Date of Death 4/1/2003 Social Security No. 181-14-4886 The 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 located 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 the Decedent owned no real estate outside of 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 are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Representa!~,~ Attorney: Charles Y. Mansell Signature: ~./~ Lo~isb B. Best I.D. No.: 21751 Signature: Signature: Address: 14 N. Mercer St., Suite 532 Address: P.O. Box 612 Dillsburg, PA 17019 New Castle, PA 16101 Telephone: 724/652-7470 Telophone: 717-432-2422 Dated: Personal Property 1,163.082 shares Berger Small Cap Value-Instl 700 shares General Electric Co. 1,799.163 shares American-The Growth Fund of America 251.086 shares Janus Flexible Income Fund 2,477.805 shares Liberty growth and Income CL A 599.786 shares Pimco Low Duration Fund 1,852.953 shares Pimco High Yield Fund 337.438 sharesTweed Browne Global Value Fund 2,298.739 shares Vanguard GNMA Fund #36 1,406.927 shares Vanguard Mi&ap Index #859 I 25,552.91 18,291.00 32,654.80 2,440.56 31,220.34 6,195.79 16,565.40 4,909.72 24,619.49 13,379.88 (Attach additional sheets if necessary) Total Personal Property and Real Estate $351,872.14 Register of Wills of Cumberland County, INVENTORY Estate of Boston, Ruth S. also known as continued , Deceased Pennsylvania No. 21-03-0441 Date of Death 4/1/2003 Social Security No. 181-14-4886 7,653.061shares Federated Ultrashort Bond Fund 108 4,060 shares Sky Financial Group, Inc. 457.085 shares TCW Galileo Value Opportunity #735 Money Market Bank Deposit Account Ne~wille Checking Account Final Social Security Payment Internal Revenue Service - refund Cunningham Funeral Home - refund of overpayment of funeral Swaim Health Center - refund of overpayment Travelers Insurance - receipt of 2 pension payments in error Total Personal Property 14,693.88 80,306.80 6,115.80 62,427.19 3,021.47 1,290.00 1,253.00 2,125.06 831.75 3,977.30 $351,872.14 2 BUREAU OF ZNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG,, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTZCE OF INHERITANCE TAX APPRAISENENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSNENT OF TAX CHARLES Y HANSELL HANSELL & ANDREWS lq N HERCER ST STE 55 NEW CASTLE PA 16101 .. DATE ESTATE OF DATE OF DEATH FILE NUHDER COIJNTY ACN RE¥-lS47 EX &FP (ai-05) 01-27-200~ BOSTON 0~-01-2005 21 03-0~1 CUHBERLAND 101 Amount RUTH S HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR ESTATE OF BOSTON DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RUTH S FILE NO. 21 03-0~1 ACN 101 DATE 01-27-200~ TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE ( ) CHANGED APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 2. Stocks and Bonds (Schedu/o B) (2)_ 276,9q6.37 $. Closely Held Stock/Partnership Interest (Schedule C) ($) .00 ~. Hortgages/Notes Receivable (Schedule D) (q) .00 $. Cash/Bank Deposits/Risc. Personal Property (Schedule E) ($)_ 7~,925.77 6. JointZy Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 8. Total Assets ' (8) APPROVED DEDUCTIONS AND EXEHPTZONS: 9. Funeral Exponses/Adm. Costs/N/sc. Expenses (Schedule H) (9) 27,612.69 10. Debts/Nortgage Liabilities/Liens (Schedule Z) (10) 5~87~.69 11. Total Deductions 12. Net Value of Tax Return (11) . NOTE: To insure proper credit to your account, submit the upper port/on of this fore with your tax payment. 351,872.1~ 3-~. 4R?. 38 318,38~. 76 (12) 13. CharitabZo/Governeental Bequests; Non-elected 9113 Trusts (Schedule J) (15) .00 1~. Net Value of Estate Subject to Tax (1~) 318,38~.76 NOTE: Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: " (15). .00 x O0 = .00 (16). 318,38~.76 x 0~.5= 1'i.,327.31 (17) . O0 x 12 = . O0 (lB) .00 x 15 = .00 (19]= 1~,327.31 AHOUNT PAID ZZ,700:~O TOTAL TAX CREDZf- BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 1~,327.31 .00 .00 .00 PAYMENT DATE 06-25-2003 11-2q.-2003 15. Amount of Line 1~ at Spousal rata 16. Amount of Line 1~ taxabZo at LineaZ/Class A rate 17. Amount of Line 1~ et SibZing rata 18. Amount of Line lfi taxabZm at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: RECEIPT DISCOUNT I+~ NUNBER INTEREST/PEN PAID (-) CD0027~2 668.~2 CD00328~ .00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL [NTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNEI~T ZS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF TH[S FORN FOR ZNSTRUCTZONS.)'-~ ~ RESERVATION: Estates of decedents dying on or before December II, 198Z -- if any futura 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 Coaaonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the tawful Class B (cotLateral) rate on any such futura interest. PURPOSE DF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of Z000. (TI P.S. Section PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Xnheritanca and Estate Tax'* (REV-IBIS). Applications ara available at the Office of the Register of Nills, any of the Z5 Revenue District Offices, or bY calling the special Iq-hour answering service for forms ordering: l-BOO-56Z-ZO50; services for taxpayers with spaciaI hearing and / or speaking needs: 1-BOO-~q7-3OZO (TT onlY). OBJECTIONS: Any party in interest not satisfied with the appraisement, alloaanca, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this No[ica by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIO21, Harrisburg, PA 171ZB-lOZ1, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. ZB0601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. DISCOUNT: If any tax due the tax paid is allowed. PENALTY: The lSg 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent par annum calculated at a daily rate of .O0016q. All taxes ahich became delinquent on and after January 1, 19BI will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara: Interest Daily Interest Daily interest Daily Rate Factor Year Rate Factor Yea.__r Year Rate Factor 198Z ZOZ .00054B 1987 9Z .O00Zq7 1999 1983 16X .OOOq3B 1QBE-199! 11X .00030! ZOO0 198~ llZ .000301 199Z 9Z .O00Z~? ZOO1 1985 13Z .000356 1993-199q 72 .O0019Z ZOOZ 1986 lOX .O00ZTq 1995-1998 9Z .O00Z~7 --Interest is calculated as follows: 72 .00019Z 6Z .000219 92 .O00Z~? 6Z .00016~ 5Z .000137 INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculatad. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/03/2005 MANSELL CHARLES Y 14 N MERCER STREET SUITE 532 NEW CASTLE, PA 16101 RE: Estate of BOSTON, RUTH S File Number: 2003-00441 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 4/01/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~ Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ruth S. Boston Date of Death: April 1, 2003 Estate No.: 2003-00441 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . Yes fiU No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No liU 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 KI. No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court d may be attached to this report. Date: 3/1 1 / 0 5 s Y. Mansell, Esquire Address 14 N. Mercer st., Ste 532, New Castle, PA 16101 :.") 724 652-7470 Telephone No. Capacity: 0 Personal Representative lXl Counsel for personal representative j Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF Cumberland COUNTY, PENNSYLVANIA Name of Decedent: Barbara S. Beistline Date of Death: 03/22/2013 File Number:21-13-0441 Pursuant to Pa. O.C. Rule 6.12,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: . . . . . . . . . . . . . . . . . . . 0 Yes ®No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Approximately 9 to 12 months 3. If the answer to No. 1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . . . ❑ Yes ❑No 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes ❑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. Dale 02/12/14 V-�eac/ti!/.r� Signature of Person Filing this Form t — a¢ Capacity: Personal Representative Counsel u x Richard.C. Snelbaker, Esquire Q U Name of Person Filing this Form ' m? Snelbaker&Brenneman, P.C. -",- ., . .`%('J Address - -' cars (I..CO 44 West Main Street,Mechanicsburg, PA 17055 �.. ;�... .,r O� CI r,» 717-697-8528 Telephone Farm RPV-10 rev, 10.13.06