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HomeMy WebLinkAbout03-0299PETITION FOR PROBATE and GRANT OF LETTERS Estate of WILLIAM F. WIRZ, also known as Deceased Social Security No. 6,7 ~0.5 No. To: ,x/-0_3- 9 ? Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executrix named in the last will of the above decedent, dated May 23, 1997 and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 40 Bullock Circle, South Middleton Township, Carlisle, Pennsylvania. Decedent, then 86 years of age, died February 27, 2003, at Cumberland Crossings Retirement Community, South Middleton Township, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: [none] 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 situated as follows: $550,000.00 $ WHEREFORE, petitioners respectfully request the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. LoTs£ WiFz (I 40 Bullock Cii%-'le Carlisle, PA 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~'J'~'Cfi before me this 4th day of Lo~ J. ~/qi~{ - - - ~ April /:t, 2003. t'~- /': Donna M. (3'tf:o,lst Deputy / /3 No. 21-2003-299 Estate of WILLIAM F. WIRZ, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, April 4th , 2003, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated May 23, 1997, and described therein be admitted to probate and filed of record as the last will of William F. Wirz and Letters Testamentary. are hereby granted to Lois J. Wirz. Will Book # Page FEES Probate, Letters, Etc. Short Certificates (5) Renunciation x-Pages (7) Filed Total April 4th,2003 $ 375.00 $ 15.00 $ $ 2i.oo $ io.oo $ 421.00 '- ' R~gister ofWilis'Q z,,P' ,/) _~ Donna M. Otto,lst Deputy Stephen L. Bloom, Esquire Sup. Ct. I.D. No. 49811 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 CALL AT/ORNEYS OFFICE ASK FOR LORI ON 4/04/03 C:~LAS~ESTATES\873 l-2pet. 1 21-2003-299 F:WILESkDATAFILE\WILLS~731-H. WIL LAST WILL AND TESTAMENT I, WILLIAM F. WIRZ, of 40 Bullock Circle, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible from those assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my wife, LOIS J. WIRZ, if she survives me by thirty (30) days, otherwise to my children who so survive me to be divided equally between them as they agree. My personal representative shall sell any property as to which them is no such agreement within sixty (60) days after the admission of this Last Will and Testament to probate and shall add the proceeds to the residue of my estate. ITEM THREE If my wife, LOIS J. WIRZ, survives me, in order to obtain the portion of the marital deduction allowed in my estate by the Federal tax laws that will eliminate all Federal estate taxes payable as a result of my death, my personal representative shall divide my residuary estate into two portions known as the "Marital Fund" and the "Credit Trust." The Marital Fund, which shall not be reduced by any taxes payable by reason of my death, shall be that fractional proportion of the entire residuary estate determined as follows: The numerator of such fractional proportion of my residuary estate shall be the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal estate tax being payable as a result of my death, after allowing for the unified credit against Federal estate tax and all available credits and deductions claimed. The numerator shall be reduced by the value of any other property which passes to my said wife, LOIS J. WIRZ, which qualifies for the marital Page 1 of 8 Pages W.F.W. deduction and reduced by that amount, if any, which, when added to my taxable estate, will result in Federal estate tax no larger than the credit for State death taxes allowed in my estate without increasing any State death taxes payable as a result of my death. The denominator of this fraction shall be the value of the entire residuary estate. Values assigned to the property for the purposes of this computation shall be those values finally determined for Federal estate tax purposes. The Marital Fund shall be distributed outright to my wife, LOIS J. WIRZ, as soon as practicable after my death. The Credit Trust shall be held and managed by my Trustees in accordance with ITEM FOUR of this my Last Will and Testament. My personal representative shall have the power to distribute assets in cash or in kind to the Marital Fund and to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to the income tax basis on such property. In making these allocations, my personal representative shall use the value of the assets as of the date or dates of distribution so that each distribution shares proportionately in the appreciation or depreciation of assets between the date of my death and the date or dates for distribution. However, no allocation of assets shall be made to the Marital Fund which does not qualify for the marital deduction. To the extent that other assets which qualify for the marital deduction are available, there shall not be allocated to the Marital Fund (a) assets with respect to which an estate tax credit for foreign taxes paid is allowable or (b) any payments under an employees trust or retirement annuity contract of the type described in Section 2039(c) of the Internal Revenue Code or subsequent provisions of similar import or (c) United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal estate tax. In computing the marital deduction all generation-skipping transfers for which I am the "deemed transferor" shall be disregarded. IfI am not survived by my wife, LOIS J. WIRZ, I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM FOUR (c) through (e) hereof. If my said wife, LOIS J. WIRZ, survives me and disclaims any portion of the Marital Fund, Page 2 of 8 Pages W.F.W. such portion shall be added to the Credit Trust. If my said wife, LOIS J. WIRZ, and I die simultaneously, or under circumstances which render it difficult to determine who died first, my said wife, LOIS J. WIRZ, shall be deemed to have survived me for all purposes of this my Last Will and Testament. ITEM FOUR CREDIT TRUST My Trustees shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: a. To pay the net income, at least quarter-annually, to my wife, LOIS J. WIRZ, for life. In addition, the Trustees, in their sole discretion, may invade the principal of the trust to provide for the proper and adequate support of my wife, LOIS J. WIRZ. b. The Trustees shall pay to my wife, LOIS J. WIRZ, annually, such sum from the principal of the trust as my said wife may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the trust hereunder. c. Upon the death of my wife, LOIS J. WIRZ, my Trustees shall distribute the principal of the trust, in equal shares, to my children, absolutely. d. In the event that any of my said children shall fail to survive my wife and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustees and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustees shall use as much of the principal as they shall deem desirable for said purposes. My Trustees shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of twenty-one (21) years. In the event that any of my children shall fail to survive my wife and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. e. Notwithstanding any other provisions to the contrary, in no event shall any share be Page 3 of 8 Pages W.F.W. distributed to any beneficiary later than twenty (20) years after the later of the death of my wife or me. ITEM FIVE POWERS OF PERSONAL REPRESENTATIVE AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my personal representative and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind Page 4 of 8 Pages and partially in money. Distribution in kind shall be made at the market value of the property. distributed, and my Trustees, in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; i. To exercise any subscription fight in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months after my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; Page 5 of 8 Pages (2) beneficiary; (3) beneficiary; To a legally appointed guardian of such beneficiary for the benefit of such To a person having custody of such beneficiary for the benefit of such (4) By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; To conduct an inventory of any safe deposit box necessary to the administration of my estate. r. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. ITEM SIX PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. ITEM SEVEN APPOINTMENT OF PERSONAL REPRESENTATIVE AND TRUSTEE I nominate, constitute and appoint my wife, LOIS J. WIRZ, as Executrix of my estate. In the event that my said wife shall predecease me or fall to act as Executrix, then my son, WILLIAM D. WIRZ, and my daughter, JEAN DUNCAN, or the survivor of them, shall serve as Executors of my estate. I hereby appoint my son, WILLIAM D. WIRZ, and my daughter, JEAN DUNCAN, or the survivor of them, as Trustees of any trust created hereunder. Page 6 of 8 Pages W.F.W. ITEM EIOHT WAIVER OF BOND I direct that neither my personal representative(s) nor my Trustees shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this ,1997. C~r'~j dayof William F. Wirz (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, William F. Wirz, Testator, 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; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. .:/_. )¼%?. William F. Wirz 67 Sworn or affirmed to and acknowledged before me by William F. Wirz, the Testator, this ~srC~lay of ~ &c/j , 1997. Tricia L. Bailey, Notary Public Notary Public Carlisle Bore, Cumberland County Nly Ccmmission Expires Nov. 24, 1997 COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) we, 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 William F. Wirz, the Testator, sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Swom or affirmed to and subscribed before me this c~day of Tricia L. Bailey, Notary Public I Notary~Public q Car isle Bore, Cumberland County LMY Commission Expires Nov. 24, 1997 J ,1997. Page 8 of 8 Pages ani WILLIAM F. WIRZ A PROFESSIOlqAL CORPOP,.ATION A'I-FORNEY$ AND COUNSELLOKS AT LAY/ TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 Name of Decedent: WILLIAM F. WIRZ Date of Death: February 27, 2003 File No. 21-03-0299 To the Register: I certify that Notice of Beneficial Interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above estate on May 23, 2003' Name Address Lois J. Wirz 40 Bullock Circle, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: May~ ~ , 2003 Stephen L. Bloom, Esquire 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 Capacity: Counsel for Personal Representative C:~LAS~Estates\8731-2cert.not 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 003202 BLOOM STEPHEN L ESQUIRE 2100 LONGS GAP ROAD CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 084-03-7908 FILE NUMBER: 2103-0299 DECEDENT NAME: WlRZ WILLIAM F DATE OF PAYMENT: 11/05/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/27/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $31,717.39 TOTAL AMOUNT PAID: $31,717.39 REMARKS: WILLIAM D WIRZ TTEE STEPHEN L BLOOM ESQUIRE SEAL CHECK# 101 INITIALS: SK RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 03 00299 COUNTY CODE YEAR NUMBER ! DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Wirz, William F. ; 084-03-7908 ~: '~'i:~-SF D~ATH~MblLDD:YEAR) I.U i DATE OF BI~TH-(MM-DD:YEAR~ ~ TBis RETURN MUsT B~iLED iN DUPLICATE wIT~'-T~/ ~ ~ 02/27/2003 10/15/1916 REGISTER OF WILLS ° 0F ^P,,CA~LEi sURwWN~ SPOUSE:~ NAM~ i L~ST~,~R~T AN~Gi~bLE;~TiAU ~ ' SOC~A, SECURITY NUMBER ~- 3. Remainder Return (date of death prior to 12-1§:~2~ [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) Wirz, Lois J. '~ ii 0;iginai Return ~ ~ [] 4. Limited Estate ~oo ,,, ~ [] 6. Decedent Died Testate (Attach copy ~ .1 of Will) '~ [] 9. Litigation Proceeds Received [] 2, Supplemental Return ] 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) THIS SECTION MUS~ BE COMPLETED~ ALL CORRESPONDENCE AND CONFIDENTIALTAX INFORMATION NAME COMPLETE MAILING ADDRESS Stephen L. Bloom i ~ :IRM NAME (if applicable) - Stephen L. Bloom, Esquire 2100 Longs Gap Road Carlisle, PA 17013 FELEPHONE NUMBER I 71 ?/249-7? 1 ? None 926,125.76 None None None None None (8) 926,125.76 (11) 10,295.67 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) 10,295.67 915,830.09 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, 2 10,999.2 3 x .00 (15) or transfers under Sec. 9116(a)(1.2) 915,830.09 0.00 704,830.86 x .045 (16) 31,717.39 16.Amount of Line 14 taxable at lineal rate 0 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 3 1,7 17.3 9 20. [] >> BE SURE TO ANSWER AE~ QUESTIONS ON REVERSE SIDE AND RE~H~CK MATH << Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: Carlisle STREET ADDRESS 40 Bullock Circle Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty ...... P~- ZiP 17013 Total Credits (A + B + C) (2) (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 I + 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 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT (1) 31,71~.39 0.00 Total Interest/Penalty (D + E) ..... Q.00 31,717.39 31,717.39 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~ [~ b. retain the right to designate who shall use the property transferred or its income; .................................... c. retain a reversionary interest; or .................................................................................................................. d. rece ve the prom se for fe of ether payments, benef ts or care? .............................................................. 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 perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Lo~Virz ~ .x5' ~ ]~ ~ (.L~),.~h ,~ _ 40 Bullock Circle Carlisle, PA 17013 SIGNATORE OF PERSO~ R~SPONSIBLE FOR F~q-G RETURN ADDRESS ~)ATE 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? ...................................................................................................................... [] ~GNATuRE 6F PRE~,RE~ OTHEI Stephen g Bloom ADDRESS DATE 2100 Longs Gat) Road Carlisle, irA 17013 / 0 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 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 PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wirz, William F. 21 - 03 - 00299 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITE~ i VALUE AT DATE OF NUMBER I DESCRIPTION UNIT VALUE DEATH -i Merrill Lynch securities portfolio, ~cct. #8~2-63236 926,125.76 TOTAL (Also enter on line 2, Recapitulation) I926,12s,76 . . RESIDENT DECEDENT ....... ESTATE OF Wirz, William F. FiEE NUMBER [ 21 - 03 - 00299 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Hoffman-Roth Funeral Home 1,483.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Stephen L. Bloom, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Lois J. WJrz Street Address 40 Bullock Circle City Carlisle State PA Relationship of Claimant to Decedent Spouse Probate Fees Register of Wills of Cumberland County Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Zip 17013 Filing Fees for Inheritance Tax Return & Inventory - Register of Wills of Cumberland Cty. Publication of Legal Notice - The Cumberland Law Journal 4,711.66 3,500.00 Total of Continuation Schedule(s) 421.00 20.00 75.00 85.01 TOTAL (Also enter on line 9, Recapitulation) 10,295.67 i FILE NUMBER ESTATE OF Wirz, William F. I 21 - 03 - 00299 3 Publication of Legal Notice - The Sentinel 85.01 Page 2 of Schedule H REV-1513 .EX+ (9-00) ~ SCHEDULE J COMMONWEALTH Of PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wirz, William F. NUMBER I. 1 II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Lois J. Wirz 40 Bullock Circle Carlisle, PA 17013 William D. Wirz 42 Fairmount Drive Danbury, CT 06811 Jean A. Duncan 3 Lewis Lane Garrison, NY 10524 Spouse Son FILE NUMBER 21 - 03 - 00299 RELATIONSHIP TO AMOUNT OR SHARE DECEDENT OF ESTATE Do Not Li~t 210,999.23 Life interest in Credit Trust 357,563.27 One-Half of Remainder interest in Credit Trust Daughter Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: IA. 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 357,563.26 One-Half of Remainder interest in Credit Trust .EV-~5~. EX+ (9-00> ~ SCHEDULEK EFE ESTATE, AM~UITY COMMONWEALTH OF PENNSYLVANIA ~i;'[ERM CERTAIN INHERITANCE TAX RETURN (Check Box4on Rev-1500 Cover Sllee~ RESIDENT DECEDENT ESTATE OF FILE NUMBER Wirz, William F. i 21 - 03 - 00299 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. [] Will [] Intervivos Deed of Trust [] Other NAME(S) OF , NEAREST AGE AT LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH ; I.;i~ Ji Wi}~ ............ ............ ! 12/0~)i~{~) ' i~/i! -83 -~ Life orLifeLifeLife or°r°r TERM OF YEARS LIFE ESTATE IS PAYABLE [] Term of Years [] Term of Years [] Term of Years [] Term of Years 1. Value of fund from which life estate is payable $ 926,125.76 2. Actuarial factor per appropriate table Interest table rate - [] 3 1/2% [] 6% 3. Value of life estate (Line 1 multiplied by Line 2) [] 10% [] Variable Rate 4% .22783 $ 210~999.23 NAME(S) OF , NEAREST AGE AT ANNUITANTS DATE OF BIRTH DATE OF DEATH [] Life or [] Life or [] Life or [] Life or Value of fund from which annuity is payable $ TERM OF YEARS ANNUITY IS PAYABLE [] Term of Years [] Term of Years [] Term of Years [] Term of Years 2. Check appropriate block below and enter corresponding (number) Frequency of payout - [] Weekly (52) [] Bi-weekly (26) [] Semi-annually (2) [] Annually (1) 3. Amount of payout per period 4. Aggregate annual payment. Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate- [] 3 1/2% [] 6% [] 10% [] Variable Rate 6. Adjustment Factor (see instructions) [] Monthly (12) [] Other [] Quarterly (4) 0.00 7. Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18.  SCl-EDULE O oo..o.wEAL~ OF.E..SYLV*.,A ~q FCTION UNDER SEC. 9113(A) INHERITANCE TAX RETURN ESTATE OF Wirz, William F. FILE NUMBER 21 - 03 - 00299 Do not complete this schedule unless the estate is making the election to tax assets under Section9113(A) of-~he Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Credit Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. f DESCRIPTION ..... VAi'UE ! Life interest in Credit Trust under Will o£ William F. Wirz 210,999.23 Part A Total 210,999.23 Part B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. ......... ~S-~I~IPTION VAL. U~- 1 Remainder interest in Credit Trust under Will of William F. Wirz 715,126.53 Part B Total 715,126.5~ (If more space is needed, insert additional sheets of the same size) JUL-11-~00~ 0c3:25 MERRILL LYNCH ~1~ ~3'~ 004? P.OV02 -'I'IERRI LL LYNO-I - - ~v,m:~ - 212 ~ 8~47- ~'~--z+¥~ 200 PARK 13~a FLOOR NEW. YORK, NY 10166 PACSIMILE TRANSMITTAL $1II~ET ~K~ 011 Account of William F Wirz Account Number 852-63236 Merrill Lynch Philadelphia, PA Exxon Mobil Eaton Vance Hawailn EIc Ind Cp NI~ Presto Induat ML Bank Deposit Money Market Mass Investments Mass Investments CMA Money Market Franklin Penn Franklin Penn High Price Low Price Close Price Average Price $ t02.88 $ 34.30 $ 33.81 $ 33.98 $ 34.06 $ 15.35 $ 15.13 $ 15.13 $ 15.24 $ 25,95 $ 25.86 $ 25.90 $ 25.91 $ 27.50 $ 27.15 $ 27.50 $ 27.33 $ 11,91 $ 11.91 Bid Price Offer Price $ 10.49 $ 10.96 $ 10.49 $ 10.98 25~000'+ 780,723'32+ 4,572'+ 26,428'2+ 9,565'5+ 11,645'+ 4'05+ 13,243'92+ 8,065'+ 2'85+ 46,875'92~ 926,125'76~ Quantity owned as of 2/27103 $ 25,0o0.00 ; ~5~0oo-~ 22,922.00 300.00 1,020.0O 350.00 11,645.00 0.34 1,112.00 $ 8,065.00 0.26 4,277.00 2861 FUNERAL PURCHASE CONTRACT (STATEMENT OF FUNERAL GOODS AND SERVICES SELECTED) (Charges are only for those items thee you selected or that are required. If we are mfluired by law or by a cemetery or cremeeory to use any items, we will explain the reasons in writing below.) Section 13.204 of the Rules and Regulations of the Pennsylvania State Board of Funeral Directors requires this contract to be signed by the person or persons arranging for the funeral service and by the funeral director. (A) OUR SERVICE: BASIC SERVICES OF FUNERAL DIRECTOR & STAFF ..... $ EMBALMING ....................................... $ If you selected a funeral that may require embalming such as s funeral with viewing, you may have to pay for embalming. You do not have to pay for embalming you did not approve if you selected arrangements such as s direct cremation or immediate buriaL If we charged for embalm- ing, we will explain why below. REASON FOR EMBALMING: OTHER PREPARATION OF THE BODY ................. $ USE OF FACILITIES, STAFF & EQUIPMENT: Funeral Ceremony ( Cond~ed at FLmenal Home ) .............. Visitation / Viewing ( co~d~,~ at Funera~ Hon'., ) .............. $ Memodal Service ( co,-.~c~e~ at Funeral Home ) ............... USE OF STAFF AND EQUIPMENT: Funeral Ceremony ( c_,o,x~ed at ano~he~ f.ci~y ) ............. $ Visitation / Viewing ( Ce.duped at a,~ther taci~ ) ............. $ Memodal Service ( centred a~ an~h~ ~aci~,y ) .............. $ Graveside Service ................................. $ TRANSFER OF REMAINS TO FUNERAL HOME .......... $ (Miles Transported) ............................. $ AUTOMOTIVE EQUIPMENT: Casket Coach (Hearse) ............................. $ Flower Car ....................................... $ Family Car (Eight Passenger Limousine) ............... $ Lead / Clergy / E~rand Car ........................... $ MISCELLANEOUS MERCHANDISE: Acknowledgment Cards ............................. $ Visitors Register .................................. $ Memodal Folders .................................. $ CASKET __ OUTER BURIAL CONTAINER (As Selected) S-7 PA __ Receptacle (other than casket) $ __ Wearing Apparel $ $ FORWARDING OF REMAINS TO ANOTHER FUNERAL HOME ....................... RECEIVING OF REMAINS FROM ANGJ~j~NERAL HQ~"~...: .... ,~ ........ P / X / IMMEDIATE BURIAL (AS Selected) ..-.. (~-'~Lc''~'~-~''' ", $ Total (A) $ 219 NORTH HANOVER STREET CARLISLE, PENNSYLVANIA 17013 WILLIAM E. HOFFMAN, Supsrv~so~ No. Full name of deceased ~'"////([~'ht '/-' Date of Death ,~r'~' ~/0 : (B) CASHADVANCEITEMS: Opening Grave ...................................... $ Newspaper Notices Out-of-Town ......................... $ Telephone & FAX ..................................... $ Aidare ........................................... $ Cler(u/Offedng ..................... co $ ~ Certified Copies of Death C;rli;i~q;(~ i .' .~..' .--~'f'.'~... $ Flowers ............................................ $  resser .......... ,,: ............................. $ OTHER ITEMS: $ (c) Age __ (Please PRINT Name')- . Deceased is -*'~ ~'~ (' -~ "~ of pers_orL,arranging services. / (G~ve Relationship) / ~/',..~ D Total (A) Forward $ Total(B) Total (C) $ $ Total (A) & (B) Total (A) (B) & (C $( ) LESS: Preneed Adjustment/Allowance [] INS [] TR Payment / Date ( ) $( ) Other (Specify) $( ) BALANCE $ LEGAL, CEMETERY, CREMATORY OR OTHER REQUIREMENTS COMPELLING THE PURCHASE OF ANY ITEMS LISTED ABOVE: I'he undersigned purchaser(s) hereby attest to the following: (1) I/We did ( ) did not ( ) authorize embalming of the above named deceased. (2) I/We were shown a Casket Price List and an Outer Burial Container Price List before the showing of caskets and outer burial containers. (3) I/We were given/offered for retention a General Price List upon the beginning of a discussion of funeral arrangements an(t/or selection of services and merchandise. TERMS: Net due 30 days. A charge of 18% per annum for unanticipated late payment will be charged on any amount unpaid after due date. Pumhaser(s) agrees to pay reasonable attorney's fees, court costs and other costs of collection if incurred in the collection of this debt. I, or we, having read the above, accept and approve same, and jointly and severally promise to make full payment therefor. Each purchaser understands that this promise to jointly and severally make full payment means the Funeral Home has the right to collect the entire amount from anyene or more of the pumhasers without resort to any claim against any other purchasers. This right exists regardless of whether or not one or more of the purchasers have agreed among themselves how much each will contribute to make full payment. Receipt of a copy of this contract is acknowledge. , . Sign~tur~ ot'~Pur~aser(~s][~ ~ Street Address S.S. No. City State Zip Code Signature of Purchaser(s) Street Address City and State Zip Cede Signature of Purchaser(s) ~,.~.~d~ We agree to provide the se~ice & merchandise indicated above. STEPHEN L. BLOOM :\ TT() RN I,~'F .-\ N 13 C ('iU N SI:,I,],() R ,\ T L,,k\V WWW I' R ACT I CA [,CO U N S IiL CO M 2100 I,ON(;S (; :\1' ]~, (),,\I~ (:ARLISI. Ii, PI'~NNSYI.VANIA 17013 S I't 1.()()M (h)I' R/\ C'I' I (: ,', l,(: (} t' N S 1.i l, (:()M ThiI. I.il'IItlNI( - I 7 2,19 Vv I - F A(:S; M I t.l.: 717-249 775w TOI.]. ];P, EE 877 548-9602 Invoice submitted to: Wirz, William F. Estate 40 Bullock Circle Carlisle PA 17013 Lois J. Wirz, Executrix October 30, 2003 In Reference To: Estate/Trust Administration -Interim Invoice Invoice #1323 Professional Services 5/15/2003 SLB 5/23/2003 SLB Telephone conferences with Mr. Keller/Merrill Lynch re trust investment matters Administrative matters re Trust 5/21/2003 PL 5/23/2003 PL 5/27/2003 PL Preparation of correspondence/Asset Transfer documentation re Merrill Lynch assets; Conference with Mrs. Wirz for execution of documents; Administrative matters Preparation of correspondence to Department of Public Welfare, Estate Recovery Division; Prepare required Legal Notices for publication and correspondence with The Sentinel and The Cumberland Law Journal re same; Prepare required Notice to Beneficiary and Certification re same; Complete Merrill Lynch Trustee Certification documents; Correspondence with Trustee Administrative and estate accounting matters 6/4/2003 SLB Review correspondence from DPW Estate Recovery Program 6~20~2003 SLB 7/1/2003 SLB Review Proof of Publication of Legal Notice (Cumberland Law Journal); Telephone conferences with Executrix Review correspondence and information from Executrix Hrs/Rate Amount 0.42 77.08 185.00/h r 0.17 30.83 185.00Ih r 1.33 140.00 105.00/hr 1.75 183.75 105.00Ih r 0.67 70.00 105.00/hr 0.08 15.42 185.00/hr 0.35 64.90 185.00/hr 0.25 46.25 185.00/hr PP,:XCTI(2,,\I, (:()t'NSl.;I. a~ (',ItF, ISTIAN ]))'iRSPI'iCTIVF. Wirz, William F. Estate 6/4/2003 PL 6/6/2003 PL 6/10/2003 PL 6/26/2003 SLB 7~9~2O03 PL 7/10/2003 PL 7/11/2003 PL 9/24/2003 SLB 10/28/2003 SLB 10/30/2003 SLB Telephone conferences with Merrill Lynch re Trust Account; Telephone conference with Trustee re Trust Account Information Review correspondence from Department of Public Welfare; Telephone conference with Merrill Lynch re Trust Account; Telephone conference with Mr. Wirz re additional Trust Account information needed by Merrill Lynch Telephone conference with Merrill Lynch re additional information required for opening Trust Account Preparation of required Legal Notices for publication in County Law Journal and newspaper of general circulation and correspondence re publication of same; Telephone conferences with Executrix Telephone conferences with Merrill Lynch and Executrix re individual and jointly held assets; Correspondence to Orrstown Bank re date of death account valuation information Telephone conference with Merrill Lynch re date of death account valuation information Telephone conference with Merrill Lynch re date of death valuation information; Review correspondence from same and account valuation information/documentation provided Review status of administration and asset valuation information; Preliminary preparation of Pennsylvania Inheritance Tax return Administrative matters; Preparation of Pennsylvania Inheritance Tax Return and Schedules; Actuarial Calculation re Tax Valuation of Life Interest of Spouse in Credit Shelter Trust; Evaluation of necessity of filing of Federal Estate Tax Return; Telephone conferences with Executrix and Trustee; Preparation of Inventory for filing Prepare for and attend conference with Executrix; Prepare exhibits for Inheritance Tax Return; Finalize Inheritance Tax Return, Schedules and Exhibits for filing; Finalize Inventory for filing; Filing of same at Office of Register of Wills; Correspondence; Review status of administration SLB Reserve (partial) for additional administrative and estate matters For professional services rendered Hrs/Rate 0.42 105.00/hr 0.25 105.00/hr 0.08 105.00/hr 0.83 185.00/hr 0.35 105.00/hr 0.10 105.00/hr 0.28 105.00/hr 0.89 185.00/hr 4.90 185.00/hr 3.23 185.00/hr 2.13 185.00Ih r 18.48 Page 2 Amount 43.75 26.25 8.75 154.17 36.75 10.50 29.72 164.24 905.58 597.55 394.51 $3,000.00 PRACTICAl. (:OL~NSEI. ,I~ (;IIRISTI,,\N PI':RSPECTIVE Wirz, William F. Estate Additional Charges: 5/23/2003 Publishing Fee - Legal Notice - The Cumberland Law Journal 6/26/2003 Publishing Fee - Legal Notice - The Sentinel Total costs Total amount of this bill Previous balance 5/19/2003 Payment - thank you Total payments and adjustments Balance due Page 3 Amount 75.00 85.01 $160.01 $3,160.01 $2,132.66 ($2,132.66) ($2,132.66) $3,160.01 PAYABLE UPON RECEIPT - THANK YOU PR/\(;TIC,.\I. (~()trNSl,;I. ,~ (;IIRISTI/\N I)I:,~RSPF_CTiVt.: STEPHIZN L. BLOOM ,.\'L"I'(~I;,N I'~Y \NI~ ('.(~I''-,51:I,I,{~R .\T ]..\\X' May 13, 2003 Invoice submitted to: Wirz, William F. Estate 40 Bullock Circle Carlisle PA 17013 Lois J. Wirz, Executrix In Reference To: Estate/Trust Administration -Initial Interim Invoice Invoice # 1221 Federal E.I.N. for Form 1099 Reporting: 25-1851818 Professional Services 4/1/03 SLB 4/4/03 SLB PL 4/9/03 PL 4/22/03 PL Telephone conference with Trustee; Preliminary administrative matters and review of estate planning documents and strategies to be implemented; Miscellaneous preliminary matters Finalize Petition for Grant of Letters Testamentary and supporting exhibits necessary for probate of Last Will and Testament; Appearance at Register of Wills Office for presentation and execution of same; Conference with Executrix and evaluation of information provided Telephone conferences with Executrix; Preparation of draft Petition for Grant of Letters Testamentary, Estate Information Form and related filing documents; Conference with Executrix and Mr. Bloom for presentation of same at Register of Wills Office; Confer with Deputy Register of Wills re issuance of Short Certificates and Probate Fees; Commence administrative matters Telephone conference with Deputy Register of Wills re status of Short Certificates; Conference with Deputy Register of Wills for receipt of same; Preliminary IRS matters re testamentary trust Preparation of IRS Form SS-4 for Testamentary Trust; Telephone conference with Executrix Hrs/Rate Amount 1.20 222.00 185.00/hr 2.00 370.00 185.00/hr 3.25 341.25 105.00/hr 0.48 50.75 105.00/hr 0.25 26.25 105.00/hr PRA(TTIC,,\I. (;()I:NSI'~I. aa (;tIR1S'I'IAN DI:,RSPECTIVI'; William F. Estate 4~24~O3 PL 4/25/03 SLB 4/29/03 PL 4/30/03 SLB Telephone conference with Executrix; Prepare IRS Form SS-4; Administrative matters re Testamentary Trust and Estate; Telephone conference with Merrill Lynch; File documentation Telephone conference with Merrill Lynch re asset transfer matters; File Documentation Telephone conference with Trustee; Finalize and transmit IRS Form SS-4 re Testamentary Trust to Trustee; Telephone conference with Executrix re Merrill Lynch information; Preparation of IRS Form SS-4 re Estate; Preparation of Affidavit of Domicile Telephone conferences with Merrill Lynch; File Documentation 5/1/03 SLB Telephone conference with Merrill Lynch; File Documentation 5/6/03 PL 5/9/03 PL 5/13/03 SLB Telephone conference with Mr. Keller at Merrill Lynch re asset transfer matters; Correspondence re same; Preparation of Letter of Instructions per Merrill Lynch requirements; Telephone conference with Executrix: Conference with same for review and execution of documents Telephone conference with Merrill Lynch re additional information required for account transfer; Telephone conference with Internal Revenue Service re FEIN; Telephone conference with Executrix re Form SS-4 Administrative matters 4/4/03 PL Review correspondence and supplemental transfer requirements from Merrill Lynch; Miscellaneous matters For professional services rendered Additional Charges' Probate Fee - Register of Wills of Cumberland County Total costs Hrs/Rate 0.83 105.00/hr 0.20 185.00/hr 1.33 105.00/hr 0.17 185.00/hr 0.17 185.00/hr 1.80 105.00/hr 0.83 105.00/h r 0.25 185.00/hr 0.50 105.00/hr 13.26 Page 2 Amount 87.50 37.00 140.00 30.83 30.83 189.00 87.50 46.25 52.50 $1,711.66 421.00 $421,00 Total amount of this bill Balance due $2,132.66 $2,132.66 PRACTICAl. C()UNSEL ,~ CttR1STIAN PERSPECTIVE ¢irz, William F. Estate Page 3 PAYABLE UPON RECEIPT - THANK YOU PRACTICAl. C()UNSEI. ~ CHRISTIAN PERSPECTIVE F:~FILES'~DATAFILE\WILLS\~73 I-H.WIL LAST WILL AND TESTAMENT L WILLIAM F. WIRZ, of 40 Bullock Circle, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. ITEM ONE I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes shall be paid to the extent possible fi.om those assets held or passing under ITEM FOUR hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO I give all of my personal and household effects, automobiles, boats and collections, if any, and any insurance policies thereon, unto my wife, LOIS J. WIRZ, if she survives me by thirty (30) days, otherwise to my children who so survive me to be divided equally between them as they agree. My personal representative shall sell any property as to which there is no such agreement within sixty (60) days after the admission of this Last Will and Testament to probate and shall add the proceeds to the residue of my estate. If my wife, LOIS J. WIRZ, survives me, in order to obtain the portion of the marital deduction allowed in my estate by the Federal tax laws that will eliminate all Federal estate taxes payable as a result of my death, my personal representative shall divide my residuary estate into two portions known as the "Marital Fund" and the "Credit Trust." The Marital Fund, which shall not be reduced by any taxes payable by reason of my death, shall be that fractional proportion of the entire residuary estate determined as follows: The numerator of such fractional proportion of my residuary estate shall be the smallest amount which, if allowed as a marital deduction, would result in the least possible Federal estate tax being payable as a result of my death, after allowing for the unified credit against Federal estate tax and all available credits and deductions claimed. The numerator shall be reduced by the value of any other property which passes to my said wife, LOIS J. WIRZ, which qualifies for the marital Page 1 of 8 Pages W.F.W. deduction and reduced by that amount, if any, which, when added to my taxable estate, will result in Federal estate tax no larger than the credit for State death taxes allowed in my estate without increasing any State death taxes payable as a result of my death. The denominator of this fraction shall be the value of the entire residuary estate. Values assigned to the property for the purposes of this computation shall be those values finally determined for Federal estate tax purposes. The Marital Fund shall be distributed outright to my wife, LOIS J. WIRZ, as soon as practicable after my death. The Credit Trust shall be held and managed by my Trustees in accordance with ITEM FOUR of this my Last Will and Testament. My personal representative shall have the power to distribute assets in cash or in kind to the Marital Fund and to the Credit Trust and to select specific property to be distributed to the Marital Fund or the Credit Trust without regard to the income tax basis on such property. In making these allocations, my personal representative shall use the value of the assets as of the date or dates of distribution so that each distribution shares proportionately in the appreciation or depreciation of assets between the date of my death and the date or dates for distribution. However, no allocation of assets shall be made to the Marital Fund which does not qualify for the marital deduction. To the extent that other assets which qualify for the marital deduction are available, there shall not be allocated to the Marital Fund (a) assets with respect to which an estate tax credit for foreign taxes paid is allowable or (b) any payments under an employees trust or retirement annuity contract of the type described in Section 2039(c) of the Intemal Revenue Code or subsequent provisions of similar import or (c) United States Treasury Bonds that are eligible for redemption at par value in payment of the Federal estate tax. In computing the marital deduction all generation-skipping transfers for which I am the "deemed transferor" shall be disregarded. IfI am not survived by my wife, LOIS J. WIRZ, I give, devise and bequeath all of the rest, residue and remainder of my estate, both real and personal property, unto my Trustees to be held or distributed by such Trustees under ITEM FOUR (c) through (e) hereof. If my said wife, LOIS J. WlRZ, survives me and disclaims any portion of the Marital Fund, Page 2 of 8 Pages W.F.W. such portion shall be added to the Credit Trust. If my said wife, LOIS J. WIRZ, and I die simultaneously, or under circumstances which render it difficult to determine who died first, my said wife, LOIS J. WIRZ, shall be deemed to have survived me for all purposes of this my Last Will and Testament. CREDIT TRUST My Trustees shall hold the assets received under ITEM THREE hereof, if any, for the following purposes: a. To pay the net income, at least quarter-annually, to my wife, LOIS J. WIRZ, for life. In addition, the Trustees, in their sole discretion, may invade the principal of the trust to provide for the proper and adequate support of my wife, LOIS J. WIRZ. b. The Trustees shall pay to my wife, LOIS J. WIRZ, annually, such sum from the principal of the trust as my said wife may request in writing, provided, however, that said sum may not exceed the greater of Five Thousand Dollars ($5,000.00) or five percent (5%) of the aggregate value, at the time of said request, of the principal of the trust hereunder. c. Upon the death of my wife, LOIS J. WIRZ, my Trustees shall distribute the principal of the trust, in equal shares, to my children, absolutely. d. In the event that any of my said children shall fall to survive my wife and me, but shall leave issue surviving, then such deceased child's share shall be held by my Trustees and the net income therefrom shall be used for the support, maintenance and education of the issue of such deceased child. My Trustees shall use as much of the principal as they shall deem desirable for said purposes. My Trustees shall distribute absolutely the principal of such share of such deceased child to the issue of such deceased child per stirpes as each shall attain the age of twenty-one (21) years. In the event that any of my children shall fail to survive my wife and me and not leave issue surviving, then such deceased child's share shall be added to the shares of my other children as if originally a part thereof. e. Notwithstanding any other provisions to the contrary, in no event shall any share be Page 3 of 8 Pages W.F.W. distributed to any beneficiary later than twenty (20) years after the later of the death of my wife or me. POWERS OF PERSONAL REPRESENTATIVE AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my personal representative and Trustees and their successors, shall have the following discretionary powers applicable to all property held by them which powers shall be effective without order of any court and shall exist until final distribution: a. To retain any property of any nature received by them for whatever period they shall deem advisable; b. To invest and reinvest all or any part of said property in such stocks, bonds, securities or other property, real or personal, as in their discretion they shall deem proper, without regard to statutes limiting the property which a fiduciary may purchase; c. To sell, transfer, exchange or otherwise dispose of, any part of said property, for cash or on terms, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of any trust herein, without liability on the purchasers or lessees to see to the application of the proceeds, and to give options for these purchases without the obligation to repudiate them in favor of a higher offer; d. To execute and deliver any deeds, leases, assignments or other instruments as may be necessary to carry out the provisions of any trust hereunder; e. To borrow money, including the right to borrow money from any bank and to mortgage or pledge any asset of the estate as security; f. To assume continuance of the status of any beneficiary with regard to death, marriage, divorce, illness, incapacity and the like in the absence of information deemed reliable without liability for disbursements made on such assumption; g. To pay from the trust, or the income therefrom, all debts or claims against my estate, or any taxes or similar charges on my estate; h. To make any distribution hereunder either in kind or in money, or partially in kind Page 4 of 8 Pages and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustees, in their absolute discretion, may cause the share distributed to any distributee to be composed of property similar to or different from that distributed to any other distributee; i. To exercise any subscription right in connection with any security held hereunder, to consent to or participate in any recapitalization, reorganization, consolidation or merger of any corporation, company or association, the securities of which may be held hereunder, to delegate authority with respect thereto, to deposit investments under agreements, to pay assessments, and generally to exercise all rights of investors; j. To invest in endowment, insurance or annuity policies on the lives of beneficiaries of any trust hereunder; k. To continue in any partnership, joint venture, joint ownership or other business enterprise of which I am a part at the time of my death; 1. To compromise claims; m. To continue for whatever period of time as they shall deem necessary any ownership as a tenant in common or as a partner, in real estate or other property and to act as I could have done had I been living; n. To lend money to my estate or to any trust created hereunder or to purchase from the estate or from any trust created hereunder, at the market value thereof at the time of purchase, any securities or other property tendered to them by my estate or any trust created hereunder at any time and from time to time within a period of nine (9) months al%r my death; o. In the event that any amounts are payable hereunder or under any trust created hereunder to a minor, or to a person otherwise under legal disability, or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability is, in the opinion of fiduciary(ies) hereunder, unable to properly administer such amounts, such amounts may be paid by the fiduciary(ies) hereunder in his, her or their sole discretion in any of the following ways as he, she or they may deem best: (1) Directly to such beneficiary; Page 5 of 8 Pages (2) beneficiary; (3) beneficiary; (4) To a legally appointed guardian of such beneficiary for the benefit of such To a person having custody of such beneficiary for the benefit of such By the fiduciary(ies) hereunder using such amounts directly to the benefit of such beneficiary. p. To employ agents, attorneys and proxies and to delegate to them such power as my personal representative and Trustees consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; q. To conduct an inventory of any safe deposit box necessary to the administration of my estate. r. To do all other acts in their judgment necessary or desirable for the proper management, investment and distribution of my Estate. PROTECTIVE PROVISIONS All income or principal held for the use and benefit of the beneficiaries of any trust hereunder shall not be in any way or manner subject to anticipation, assignment, pledge, sale or transfer, nor shall any such interest, while in the possession of my Trustees, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary, or to attachments, executions or sequestrations under process of law. I nominate, constitute and appoint my wife, LOIS J. WIRZ, as Executrix of my estate. In the event that my said wife shall predecease me or fail to act as Executrix, then my son, WILLIAM D. WIRZ, and my daughter, JEAN DUNCAN, or the survivor of them, shall serve as Executors of my estate. I hereby appoint my son, WILLIAM D. WIRZ, and my daughter, JEAN DUNCAN, or the survivor of them, as Trustees of any trust created hereunder. W.F.W. Page 6 of 8 Pages WAIVER OF BOND I direct that neither my personal representative(s) nor my Trustees shall be required to file any bond in any jurisdiction to secure the faithful performance of their duties, nor shall they be required to obtain any order or approval of any court for the exercise of any power or discretion set forth in this Will. IN WITNESS WHEREOF I have hereunto set my hand and seal this--~r~J day of %~ ,1997. William F. Wirz (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, William F. Wirz, Testator, whose name is signed to the attached or foregoing instnunent, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. William F. Wirz Swprnrc or affirmed to and acknowledged before me by Wflham' ' F. Wirz, the Testator, this c~ ~iayof /~O-c4~ ,1997. ] CarlisLe B°ro. Cu~nberland County Notary Pub (J I My Commiss,.on Expires Nov. 24, 1997 comMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) 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 William F. Wirz, the Testator, sign and execute the instrument as his Last Will; that the Testator signed willingly and that the Testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testator, signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Swom or affirmed to and subscribed before me this c~o'-'day of b/I ~ Notarial Seal Tricia L Bailey, Notary Public Notary Public / (~ Caflis e Boro, Cumberland County MV Comm~s'~:'~°n Expires Nov. 24, 1997 ,1997· Page 8 of 8 Pages Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Wirz, William F. No. 21 - 03 - 00299 also known as Date of Death 2/27/2003 , Deceased Social Security No. 084-03-7908 Lois J. Wirz 'The Personal RePresentafive(s~ of the above E~ta~-decea~d~ri~yy t~aa~t ~-he i~'ems 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 Representative Attorney: Stephen L. Bloom Signature: ~ ~ ~._~ ..... · Wir I.D. No.: 49811 Signature: Address: 2100 Longs Gap Road Carlisle, PA 17013 Signature: Address: 40 Bullock Circle Carlisle, PA 17013 Telephone: 717/249-7717 Personal Property Merrill Lynch Securities Portfolio, Acct. #852-63236 Telephone: 717-241-5240 Dated: Total Personal Property 926,125.76 $926,125.76 (Attach additional sheets if necessary) Total Personal Property and Real Estate $926,125.76 REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: WILLIAM F. WIRZ Date of Death: February27,2003 File No.' 21-03-0299 Social Security No.' 084-03-7908 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 X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: N/A. 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 X Date: bo February 28, 2~0~'; The separate Orphans' Court No. (if any) for the personal representative's account is: N/A. : Qid the personal representative state an account informally to the parties in interest? Yes No X COpies of receipts, releases, joinders and approvals of formal or informal accounts moy be filed with the Clerk of the Orphans' Court and may be attached to this report. Name: 'JStephen L. Bloom, Esquire Address: 2100 Longs Gap Road Carlisle, PA 17013 (717) 249-7717 Counsel for Personal Representative C: \Office - Estate Administration\8731.2statrpt. 1 .doc BUREAU OF INDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG, PA 17128-0601 STEPHEN L BLOOM ESQ 2100 LONGS GAP RD CARLISLE PA 17015, COMHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 01-27-Z004 ESTATE OF WIRZ DATE OF DEATH 02-27-2005 FILE NUHBER 21 03-0299 COUNTY CUMBERLAND ACN 101 Amount Remitted RE¥-1~47 EX AFP (01-05) WILLIAM F HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WIRZ WILLIAM F FILE NO. 21 05-0299 ACN 101 DATE 01-27-Z00~ TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=. APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) q. Nortgagas/Notas Receivable (Schedule D) 5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) (E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Nortgaga LiabllLtLes/Liens (Schedule I) (10) 11. Total Deductions 12. Nat Value of Tax Return 15. Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 926/125.76 .00 .00 .00 .00 .00 (8) 10,295.67 .o0 (11) (12) (13) NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 916,125.76 ]n.295.67 915,85o.o9 NOTE: If an assessnent ~as issued previously, 11nee 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: " 15. Amount of Line lq at Spousal rata (15) 210,999.23 X O0 : 16. Amount of Line lq taxable at Lineal/Class A rata (16) 704,830.86 X 045 = 51,717.59 17. Amount of Line lq at Sibling rata (17) . O0 X 1~ = . O0 18. Amount of Line lq taxable at Collateral/Class B rate (18) . O0 X 15 = . O0 19. Principal Tax Due (19)= 31,717.39 AHOUNT PAID TAX CREDITS: PAYRENT DATE 11-05-2005 RECETpT NUNBER CDO03202 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL INTEREST. DISCOUNT (+) INTEREST/PEN PAID (-) .00 915,830.09 gill .00 .00 31,717.39 TOTAL TAX CREDIT ] 51,717.39 BALANCE OF TAX DUEI .00 INTEREST AND PEN. / .00 TOTAL DUE ] .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before December 1Z, 1982 -- 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 Coamoneealth hereby expressly reserves tho right to appraise and assess transfer Inheritance Taxes at the laaful Class S (collateral) rate an any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADHIN- ZSTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 91~0). Detach the top portion of this Notice and submit with your payment to the Register of gills printed on the reverse side. --Make check or money order payable to: REGISTER OF NXLLS~ AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" [REV-1315). Applications are available at the Office of the Register of gills, any of the 23 Revenue District Offices, or by calling the special Z~-haur enamoring service for fores ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or speaking needs: 1-800-~7-5020 (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions, or assessment cf tax (including discount or interest) as sheen on this Notice must object eithin 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, Bureau of Individual Taxes, ATTN: Post Assessment Ray[am Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (7173 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. If any tax due is paid eithin three (3) calendar months after the decadent's death, a five percent (52) discount of the tax paid is allowed. The 15X tax amnesty non-participation penalty [s computed on the total of the tax and interest assessed, and nat paid before January 18, 1996, the first day after the and of tho tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa 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 ana (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (62) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on and after January 1, 1982 ail1 bear interest at a rate which w[lI vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Dally Interest Daily Year Rate Factor Yea.~ Rate Factor Yeast Rate Factor 1982 lOX .0005~8 1987 92 . O00Zq7 1999 72 .000192 1983 162 .000~58 1988-1991 111 .000501 Z000 82 .000219 198¢ Ill .000301 1992 92 . O002~7 ZOO1 91 .0002~7 1985 13Z .000356 1995-199~ 72 .000192 20OZ 62 .00016~ 1986 IOZ .00027~ 1995-1998 9Z .0002~7 2003 52 .000137 --Interest is calculated as follows: ZNTBREST= BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELZNQUENT X DALLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated.