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HomeMy WebLinkAbout03-0259Register of Wills of CUMBERLAND County, Pennsylvania PETITION FOR GRANT OF LETTERS Estateof Kay Markus Freiberg also known as , Deceased Petitioner(sl, who is/are 18 years of age or older, apply(ies) for: (COMPLETE 'A' or 'B' BELOW:) Social Securit7 No. 064-28-§:230 [~ A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut, or the Decedent, datedj~,~a_~and codicil(s)dated . -- 2o0i named in the last Will of State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documer~ offered for probate; was not the victim of a killing and was never adjudicated incompetent: [] B. Grant of Letters of Administration (c.t.a.; d.b.n.c.t.a; pendente lite; durante absentia; durante minoritata) 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: Name Residence ] (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in North Middlcton Township, CumbcrJand County, Pennsylvania with his/her last family or principal residence at 4,0 Mcadowbrook Road, Carlisle, Pennsylvania (list street, number, and municipality) Decedent, then ,,~7 years of age, died Fcbrua~ ! 5, :2003 at Thornwald Home, Carlisle, Cumberland County, Pennsylvania Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property (if not domicffed in PA) Personal property in Pennsylvania (If not domiciled in PA) Personal property in County Value of real estate in Pennsylvania situated as follows: (Location) $ Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant letters in the a rD r/ate form to the undersi ned: -----.-.,--- ~ --..-....--.-.- ~ .... of x'_ . · ~1 % ~ Thomas .Drucker '- ~t. c-3 Whitewater, WI 53190 Prepared by the Pennsylvania Bar Association Copyright (c) *t996 form software only CPSystems, Inc. Form RW-1 (1991) Oath of Personal Representative Commonwealth of Pennsylvania County of 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 Jaw. Sworn to or affirmed and subscribed ~ before me this.... 25 day of 801 East Clay Street, Apt. March 2003 ...... C-3 ,~u.~ Iv]. uEro,±st Deputy---~Z~ No. 21-2003-259 Estate of Kay Markus Frciberg Deceased Social Security No: 064-28-8230 Date of Death: February 15, 2003 AND NOW, March 25 th, , 2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS OECREED that Letters ~'~ Testamentary [] Of Administration (c.t.a.; d.b.n.c.t.a.; pendente lite; ducante absentia; durante minoritate) are hereby granted to Thorna__~s Drucker in the above estete and that the instrument(s) dated March 22,2001 Letters ........... $ Short Certificate(s). lO.. Renunciation ........ $ Affidavits ( ) .... $ Extra Pages (' 3 ) .... $ Codicil. JCP Fee .......... described in the Petition be admk'ted to probate and filed of record as the last Will of Decedent. FEES ~ Register of Wills / // / /-/~~_.2 30.00 DONNA M. OTIS, ±st 13eputv v 9.00 10.00 Attorney: Thomas E, Flower, Esquire i.D. No: 83993 Address: S~AIDIS~ SHUFF~ FLOWER & LINDSAY 2109 Market Street, Camp Hill, PA 17011 Telephone: 717/737-3405 Inventory .......... Other TOTAL ......... $ 284.00 CALL THCIVIAS E. Prepared by the Pen~ylvanla Bar Association Copyright (c) 1996 rearm software only CPSystems, Inc. FLOWER ESQUIRE ON 3-25-03 Form RW-1 (19911 s to certi .fy that the information here given is correctly copied from an original certificate of death duly filed with me as Registrar. The original certificate will be forwarded to the Stare Vital Records Office fbr permanent fili.ng. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 FEB 1 9 2O03 Dare 21 Kay Freiberg 67 Cumberland 40 Meadowbrook Rd. Carlisle, PA 17013 COMMONWEALTH OF PENNSYLVANIA ~. DEPARTMENT OF HEALTH ° VITAL RECORDS CERTIFICATE OF DEATH Female 06~ -- 17, ~o~ [] 28 -- 8230 ~[] Carlisle Thornwald Home Widowed Feb. 26, 2003 013144 L Feb. 15, 2003 White Strauss 801 East St.,Unite C, Whitewater, WI 53190 Tikvah Cemetery Carlisle, PA 219 N. Hanover Carlisle, PA 17013 21-2003-259 LAST WILL AND TESTAMENT I, KAY MARKUS FREIBERG, of 40 Meadowbrook Road, Carlisle, Cumberland County, Pennsylvania, 17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. I direct that a Literary Trust be established to organize, preserve and maintain my literary works and appoint Patricia Sunday, to be the trustee of this trust. B. All the rest, residue and remainder of my estate, I give, devise and bequeath as follows: 1 .) The sum of $500.00 to Simon Wiesenthal Institute, of California, for general purposes; 2.) The sum of $250.00 to Caroline H. Kramer; 3.) The sum of $250.00 to Bernice H. Mandel; and the 4.) Balance I give devise and bequeath as follows: a.) 50% to fund and maintain the Literary Trust established in paragraph 3. A. above; and b.) 50% to Beth Tikvah Congregation, Carlisle, Pennsylvania, for the Sam Freiberg Fund and for the perpetuation, care and maintenance of the Beth Tikvah Cemetery on McClure's Gap Road, Carlisle, Pennsylvania. 4. I nominate and appoint Thomas Drucker to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint Harold S. Irwin, Ill, to be the substitute personal representative, with the same powers and also without bond. 5. I suggest that my personal representative retain the services of the Law Offices of Harold S. Irwin, Ill, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 22nd day of March, 2001. EAL)KAY ~I'ARKOS FREIBERG' y" Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, KAY MARKUS FREIBERG, RHONDA S. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND :SS: Subscribed, sworn to and acknowledged before me by KAY MARKUS FREIBERG, the testatrix herein, and subscribed and sworn to before me by RHONDA S. IRWIN and HEATHER A. BARBOUR, witnesses, this 22ND day of March, 2001. Notary Public REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Kay Markus Freiberg Date of Death: February 15, 2003 Will No. 21-03-0259 Admin. No. 2003-00259 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules wasr~erved on or mailed to the following beneficiaries of the above- captioned estate on May b ., 2003. NalTle Simon Wiesenthal Institute Caroline H. Kramer Stephen Tompkins Patricia Sunday Bernice Mandel Address 1399 South Roxbury Drive, Los Angeles, CA 90035 22 Harvard Road, Shoreham, NY 11786 Beth Tikvah Congregation, 1677 Quail Drive, Carlisle, PA 17013 820 West Trindle Road, Mechanicsburg, PA 17055 11 Tulip Lane, Port Washington, NY 11050 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none. Date: ~'~' C'"C)~ Capacity: Thomas E. F'lower, Esquire SAIDIS, SHUFF, FLOWER & LINDSAY 2109 Market Street Camp Hill, PA 17011 (717) 737-3405 Personal Representative X Counsel for Personal Representative RENUNCIATION S£p 2 9 2003 In Re: Estate of Kay Markus Freiberg, deceased. ,,~ ~o~- c~O 2...~' To the Register of Wills of Cumberland County, Pennsylvania: The undersigned, Patricia Sunday, appointed Trustee of a certain "Literary Trust to be established to organize, maintain and preserve [the decedent's] literary works" under Article 3(A) of the Last Will and Testament of the above decedent, hereby renounces the right to administer the said literary trust and respectfully asks that DeAnna Spurlock be appointed to serve as the said literary trustee, in accordance with my understanding of the decedent's wishes. WITNESS my hand this ~/..~day of_.~2~.~__~.<~ , 2003. / Mechanicsburg, PA 17055 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. CD REV-1162 EX(11-96) 003238 SAIDIS ET AL 26 WEST HIGH STREET CARLISLE, PA 17013 fold ESTATE INFORMATION: SSN: 064-28-8230 FILE NUMBER: 2103-0259 DECEDENT NAME: FREIBERG KAY MARKUS DATE OF PAYMENT: 11/1 7/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,585.41 TOTAL AMOUNT PAID: $1,585.41 REMARKS' SAIDIS ET AL SEAL CHECK# 5001 2 INITIALS: DO RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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 003237 SAIDIS ETAL 26 WEST HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 064-28-8230 FILE NUMBER: 21 03-0259 DECEDENT NAME: FREIBERG KAY MARKUS DATE OF PAYMENT: 11/17/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,000.00 TOTAL AMOUNT PAID: $5,000.00 REMARKS' THOMAS L DRUCKER C/O SAIDIS ET AL SEAL CHECK# 1050 INITIALS: DO RECEIVED BY.' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS ~r ' oo EX (6-0o) j~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 Z n~ o REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Freiberg, Kay Markus DATE Of BIRTH (MM-DD-YEAR) 07/17~35 NOV 172003 ON ./?' '~ DATE OF DEATH (MM-DD-YEAR) 02/16~03 FILE NUMBER 21 _ 03 COUNTYCODE YEAR O259 NUMBER SOCIAL SECURITY NUMBER 064-28-8230 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER r~i1. Odginal Retum [~l4. Limited Estate 1~6. Decedent Died Testate (Attach copy of Will) I----I. Litigation Proceeds Received NAME Thomas E. Flower, Esquire i~l2. Supplemental Return [] 3. Remainder Return (date of daalh pdor to 12-13-82) [] 4a. Future Interest Compromise (date of daath a~r 12-12-82) [] 5. Federal Estate Tax Return Required I--I. Decedent Maintained a Living Trust (A~ach copy of Trust) 8. Total Number of Safe Deposit Boxes [] 10. Spousal Poverty Credit (date of death belween 12-31-91 and 1-1-95) [] 11. Election to tax under Sec. 9113(A) (^uac~ Sch O) COMPLETE MAILING ADDRESS 2109 Market Street Camp Hill, PA 17011 80,000.00" 17,905.24 0.00 0.00 31,429.31 0.00 0.00 (8) 30,190.72 11,338.34 (11) (12) (13) 129,334.55 (14) 41,529.06 87,805.49 43,902.75 FIRM NAME (IfApplicaUe) Saidis, Shuff, Flower & Lindsay TELEPHONE NUMBER (717) 737-3405 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. (4) 5. (5) 6,585.41 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Mortgages & Notes Receivable (Schedule D) Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ]Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due .... X I 0 I (15) ................ x .0 _ (16) x .12 (17) .......... 43_902._.7_4_ x .15 (18) (19) 20. [] Deced~nt's Complete Address: STREET ADDRESS 40 Meadowbrook Road CITYCarlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE PA ZIP 17013 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE, A. Enter the interest on the tax due. (1) 6,585.41 0.00 0.00 6,585.41 0.00 6,585.41 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Total Credits ( A + B + C ) (2) (3) (4) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the preperly 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 secudty 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 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. ADDRESS t--- .... 801 East Clay Street, Apt. C-3, Whitewater, WI 53190 ,IGNAT~E~~E~.T~ DATE Saidis, Shuff, Flower & Lindsay, 2109 Market Street, Camp Hill, PA 17011 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 decedenrs lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. §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 RS. §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. REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Freiberg, Kay Markus SCHEDULE A REAL ESTATE FILE NUMBER 21-03-0259 All real property owned solely or aa a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 80,000.00 House on 0.7 acres at 40 Meadowbrook Road, North Middleton Township, Cumberland County, Pennsylvania per contract sales price TOTAL (Also enter on line 1, Recapitulation) $ 80,000.00 (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Freiberg, Kay Markus FILE NUMBER 21-03-0259 All property jointly.owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Gleason stock: GLE Stock 00016114 - 10 shares @ $23 per share GLE Stock 00019766 - 10 shares @ $23 per share F&M Trust: FiServe Investment Account # 67600921 - $9,876.14 FiServe IRA Account # 67602072 - $7,569.10 VALUE AT DATE OF DEATH $460.00 $17,445.24 TOTAL (Also enter on line 2, Recapitulation $ 17,905.24 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) ~ -.~' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Bretz, Mary E 21-97-0260 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH F&M checking account # 34-13217 no interest Waypoint Bank checking account # 20087979:$17,098.71 accrued interest 1.64 Waypoint Bank checking account # 90869546:$3,116.29 accrued interest .02 Sun Trust account checking account # 0404003132683:$8,203.15 accrued interest 1.05 Blue Cross refund of overpayment Household goods and personal effects: auction proceeds 1983 Oldsmobile, auction proceeds TOTAL (Also enter on line 5, Recapitulation) $ $266.45 17,100.35 3,116.31 8,204.20 64.271 2,532.00 210.00 31,429.31 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99)~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Freiberg, Kay Markus 21-03-0259 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 8. 9. 10. 11. 12. 13. FUNERAL EXPENSES: Hoffman Roth Funeral Home: professiona services: $3,590.00 casket: $1,050.00 concrete box: $ 995.00 grave opening: $ 425.00 obituaries: $ 444.58 death certificates $ 24.00 Congregation Beth Tikvah - grave opening fee -$425 Carlisle Memodal Service - grave marker-S1,492.00 Dickinson College - room rental fee-$210.O0 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address city Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Retum Preparer's Fees The Patriot News - estate notice Cumberland Law Joumal- estate notice Farmers & Merchants - fee for date of death information PNC Bank - checking printing charges James & Donna Gordon - cleaning at residence York Waste Disposal - dumpster rental Pet Adoption Services Penn National Insurance - homeowner's insurance premium shipping charges See Attached continuation State __Zip TOTAL (Also enter on line 9, Recapitulation) $8,655.58 8,750.00 284.00 123.55 75.00 5.00 55.20 2,690.53 1,704.66 500.00 573.00 24.10 6750.10 30,190.72 (If more space is needed, insert additional sheets of the same size) Freiberg, Kay Markus No. 21-03-0259 Pennsylvania Inheritance Tax Return Schedule H - Administrative Expenses Continuation 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Fee for vehicle title transfer James Morrison - lawn maintenance Vital Statistics - death certificate for decedent's mother North Middleton Township - septic repair permit Craig Anderson - hedge trimming Russ Shughart Excavation - replace drain pipe to septic tank Recorder of Deeds - recording fee for real estate power of attorney Russ Shughart Excavation - replace septic tank Jerry Lindsay - hauling Estimated settlement costs on sale of real estate real estate transfer tax adjustment to buyers for mowing before settlement $10.00 1,205.00 19.00 80.00 45.00 2,724.10 17.00 1,600.00 150.00 800.00 100.00 6,750.10 REV-1512 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER FreJberg, Kay Markus 21-03-0259 Include unreimbursed medical expenses. ITEM NUMBER 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12, 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. DESCRIPTION Charlie Carothers - lawn maintenance Orkin Exterminating - pest control at residence PPL Electric - electric bill at residence Craftmatic Organization - service to bed Jewish Family Services - social services Arizona Mail Order Service - credit card payment Shipley Energy - heating fuel York Waste Disposal - residential trash service Sprint - telephone bill Bank Card Services - credit card bill Comcast Cable - cable bill Robin Sollenberger - 2003 real estate taxes Capital Self Storage - rental fee for storage unit Carlisle Regional Medical Center- medical bill Glenn Brubaker - personal services prior to death Judie Gillette - personal services prior to death PPL - electric bill Carlisle Apothecary Cumberland Goodwill EMS services Bosler Library - overdue charges Life Alert - emergency medical service Cumberland Goodwill Fire & Rescue Penn's Woods Physical Therapy - medical bill Andorra Radiology - medical bill Family Health Care Products - wheelchair - Medicare co-pay portion VALUE AT DATE OF DEATH $150.00 78.27 200.85 848.00 465.00 45.75 2,257.85 214.20 272.61 106.84 277.99 2,260.65 182.24 440.60 1,000.00 192.00 314.61 30.76 364.00 47.90 400.00 30.16 12.92 95.00 1,050.14 TOTAL (Also enter on line 10, Recapitulation) $ 11,338.34 (If more space is needed, insert additional sheets of the same size) REV-151'~ EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kay Markus Freiberg SCHEDULE J BENEFICIARIES FILE NUMBER 21-03-0259 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Caroline H. Kramer 22 Harvard Road Shoreham, NY 11786 Bernice H. Mandel 11 Tulip Lane Port Washington, NY 11050 DeAnna Spurlock, Trustee of Literary Trust UNV 301 W. Ridge Street Carlisle, PA 17013 first cousin first cousin no relation $ 250.00 250.00 36,817.33 (1/2 of residue, net amount after tax) 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 Simon Wiesenthal Institute 1399 Roxbury Drive Los Angeles, CA 90035 Bet Tikva Congregation 1677 Quail Drive Carlisle, PA 17013 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ $ 500.00 43,402.75 (1/2 of pre-tax residue) 43,902.75 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT I, KAY MARKUS FREIBERG, of 40 Meadowbrook Road, Carlisle, Cumberland County, Pennsylvania,17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. I direct that a Literary Trust be established to organize, preserve and maintain my literary works and appoint Patricia Sunday, to be the trustee of this trust. B. All the rest, residue and remainder of my estate, I give, devise and bequeath as follows: 1.) The sum of $500.00 to Simon Wiesenthal Institute, of California, for general purposes; 2.) The sum of $250.00 to Caroline H. Kramer; 3.) The sum of $250.00 to Bernice H. Mandel; and the 4.) Balance I give devise and bequeath as follows: a.) 50% to fund and maintain the Literary Trust established in paragraph 3. A. above; and b.) 50% to Beth Tikvah Congregation, Carlisle, Pennsylvania, for the Sam Freiberg Fund and for the perpetuation, care and maintenance of the Beth Tikvah Cemetery on McClure's Gap Road, Carlisle, Pennsylvania. 4. I nominate and appoint Thomas Drucker to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint Harold S. Irwin, III, to be the substitute personal representative, with the same powers and also without bond. 5. I suggest that my personal representative retain the services of the Law Offices of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. March, 2001. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 22nd day of KAY gARKtJS FREIBERG /// . EAL) Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. ACKNOWLEDGMENT AND AFFIDAVIT WE, KAY MARKUS FREIBERG, RHONDA S. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~~~KA,~_;~; ~R E2 _R.~~j] / s ' -- HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA · :SS: COUNTY OF CUMBERLAND · Subscribed, sworn to and acknowledged before me by KAY MARKUS FREIBERG, the testatrix herein, and subscribed and sworn to before me by RHONDA S. IRWIN and HEATHER A. BARBOUR, witnesses, this 22ND day of March, 2001. BONNIE L. COYL.B, NOTARy PUBUC I._BORO OF CARLISLE, CUMBERLAND COUNTY COMMlUlON EXPIRES OCTOBER 17 2(X~I Notary Public ,,? KAY MARKUS FREIBERG LAST WILL AND TESTAMENT RENUNCIATION S£p 2 9 2003 In Re: Estate of Kay Markus Freiberg, deceased. ,,?. ~o'~- oO 2-.~'~' To the Register of Wills of Cumberland County, Pennsylvania: The undersigned, Patricia Sunday, appointed Trustee of a certain "Literary Trust to be established to organize, maintain and preserve [the decedent's] literary works" under Article 3(A) of the Last Will and Testament of the above decedent, hereby renounces the right to administer the said literary trust and respectfully asks that DeAnna Spurlock be appointed to serve as the said literary trustee, in accordance with my understanding of the decedent's wishes. WITNESS my hand this ~2~%ay of~~ , 2003. / ~;tricia Sund~-0 W. Trindle"~ad Mechanicsburg, PA 17055 BR~)KERAGE SERVICES THROUGH FISER¥ INVESTOR SERVICES, INC. MEMBER NASD/SIPC April 25, 2003 ~PR -~ THE PERSONAL INVESTMENT CENTER i90.) RITNF. R t'IIGH',V.W C,\~LISLE, PA 1701':~ ('7! 7) 960-[400 F~x (717;) 960-~ !400 Thomas E. Flower Saidis, Shuff, Flower & Lindsay 2109 Market Street Camp Hill, PA 17011 Re: Estate of Kay Markus Freiberg Dear Sir: Following is the information you requested on investment accounts held by Fiserv Investor Services, Inc. for Kay Markus Freiberg as of February 15, 2003: Investment account #67600921 Titled: Kay M. Freiberg Established: June 8, 2001 Value as of2/15/03:$9,876.14 IRA account #67602072 Titled: Kay M. Freiberg, Std IRA Established: October 30, 2001 Value as of2/15/03:$7,569.10 There were no joint accounts for this client at our institution. Sincerely yours, Philip 3. Huntzinger, III CFP, CLU, ChFC Personal Investment Counselor Securities offered through Fiserv Investor Services, Inc. at F&M Trust are not insured by the FDIC or any other governmental agency. They are not deposits or other obligations of or guaranteed by Fiserv Investor Services, Inc. or F&M Trust and are subject to investment risk including possible loss of the principal amount invested. Gleason June 10, 2003 Gleason Corporation 1000 University Avenue RO. Box 22970 Rochester, NY 14692-2970, USA fei: (585) 473-1000 Fax: (585) 461-4348 www. gleason.com Mr. Thomas E. Flower, Esquire Estate of Kay Markus Freiberg 2109 Market Street Camp Hill, PA 17011 Re: Estate of Kay Markus Freiberg GLE Stock 00016114 - 10 shares GLE Stock 00019766 - 10 shares Enclosed is a check in the amount of $460.00 for the surrender of the Gleason Corporation shares (a total of 20 shares) referenced above for a cash payment of $23 per share, in connection with the Merger of Torque Merger Sub. Inc. and into Gleason Corp Sincerely, Jennifer A. Carr Senior Financial Analyst Eric. i063 GLEASON CORPORATION DELAWARE ACCOUNT DATE ~une 10 r 2003 1 o-4/22o BRANCH 684 %Y THE Rstate of Kay. Freiberq RDER OF *****FOUr Hundred SiXty Dollars and 00/100'*** Manufacturers and Traders Trust Company Commercial Banking Office OR 20 shares GLE stock J $-4~o.oo  FSe¢~rHy DOLLARS b:~:Y~;=. Gleason M~Y ~ 0 200~ May 27, 2003 The Gleason Works 1000 University Avenue RO. Box 22970 Rochester, NY 14692-2970, USA Tel: (585) 473-1000 Fax: (585) 461-4348 www. gleason.com Mr. Thomas E. Flower Saidis, Shuff, Flower & Lindsay 2109 Market Street Camp Hill, PA 17011 Re: Gleason Stock for Kay M. Freiberg Dear Mr. Flower: In response to your letter, I have enclosed a Letter of Transmittal Form and a Lost Certificate Affirmation and Indemnity Agreement Form to cash out the outstanding shares of Gleason Corporation Stock. Our records show Ms. Freiberg has the following shares outstanding: · Certificate number 00016114, 10 shares · Certificate number 00019766, 10 shares Please return the enclosed Letter of Transmittal Form and the original certificates to the address listed on the forms for further processing. Each share of Gleason stock is being cashed out at $23.00 per share. If the original certificates are lost, please also return the lost share form. Sincerely Jennifer Carr Senior Financial Analyst Enclosure LOOK FOR US. WE'LL GET YOU THERE. APR ~. 04/22/2003 SAIDIS SHUFF FLOWER & LINDSAY 2109 MARKET ST CAMP HILL PA 17011 The information which you requested on the account(s) of KAY FREIBERG (Social Security Number 064-28-8230) is/are as follows: Account Number 20087979 90869546 Class of Account C~CKING CHECKING Date Opened 11/23/99 09/23/97 Principal Balance 17098.71 3116.29 Accrued Interest 1.64 .02 Balance at Date of .17100.35 3116.31 Death Account Ownership SOLE SOLE Name of Joint Owner, if any Date Ownership Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name of Joint Owne:, if any Date Ownership Was Established Additional Information Requested S, ~cerel7, D SENIOR SERVICES REP. P.O. Box 171 I, HARRISBURG, PENNSYLVANIA 17105-1711 Toll Fete 1-866-WAYPOINT (I-866-929-7646) · IN YORK AREA 717/815-4500 · vvvvw, wagpOintbank.com ACCOUNT INFORMATION RE: KAY M. FREIBERG DATE OF DEATH 2-15-2003 X CHECKING SAFE DEPOSIT SAVINGS CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED 1-15-2002 DATE CLOSED 4-25-2003 ACCOUNT NUMBER 34-13217 ACCOUNT BALANCE AT DATE OF DEATH $266.45 ACCRUED INTEREST TOTAL ACCOUNT BALANCE NAME(S) ON ACCOUNT REGISTRATION OF ACCOUNT ACCOUNT INFORMATION -0- $266.45 KAY M. FREIBERG INDIVIDUAL ACCOUNT CHECKING SAFE DEPOSIT X SAVINGS CERTIFICATE OF DEPOSIT SHARES OF STOCK DATE OPENED 11-28-2000 ACCOUNT NUMBER 08-10449 ACCOUNT BALANCE AT DATE OF DEATH ACCRUED INTEREST -0- TOTAL ACCOUNT BALANCE -0- NAME(S) ON ACCOUNT REGISTRATION OF ACCOUNT DATE CLOSED '--0-- 1-15-2002 KAy M. FREIBERG INDIVIDUAL ACCOUNT MAY 2 ? 2003 SUNTRUST Verification of Deposits / Installment Loans Request Date: 05/21/2003 Re: Estate of Kay Markus Freiberg Requesting Party Saidis, Shuff, Flower & Liadsay 2109 Market St. Camp Hill, PA 17011 Applicant Thomas L. Dmcker Deposit Account(s) of Applicant Account Type Interest Checking Account Number 0404003132683 Balance As Interest As Interest of 2/15/03 of 2/15/03 Rate $8,203.15 $0.84 0.16% Names On Account Blanche Markus Kay M Freiberg No other accounts found. Signature of Deposlto~O~f~ Rosemary Martine~-~4t ~L~IAx Please direct additional in~u~ SunTrust Service Corporation Credit Verification FL-Orlando-7149 P.O. Box 620547 Orlando, FL 32862-0547 (877) 841-8443 Title Date Supervisor 05/21/2003 This letter is confidential and written without prejudice as a matter of business courtesy with the understanding that its source and contents will not be divulged and that no responsibility is to attach to this bank or any of its officers or agents for information herein. It contains information solely as to transactions or experiences between the above designated customer and this bank. A.Robertson SunTrust P.O. Box 622227 Orlando, FL 32862-2227 Re: Estate of Kay Markus Freiberg Date of Death: February 15, 2003 Social Security No. 064-28-8230 Dear Sir/Madam: The following is a complete record of the above decedent's accounts as of February 15, 2003, decedent's date of death. If the decedent had a safe deposit box, indicate number__ Balance on Date of Death Account No. Type of Principal Accrued Names on Date Account Interest Account (All Opened Owners) INTEREST BLAmcn,. MAR~o~ OR P404003132683 CHECKING $8,203.15 $8,204.20 KAY M FREIBERG 12/12/1 t89 ROWE'S AUCTION SERVICE Bill Rowe (AU 1538L) 2505 Ritner Highway * Carlisle, PA Ben Rowe (AU 1092L) 249-2677 697-4794 249-1978 Auction Is Action Call 'q:~owe" For Satisfaction SELLERS NAME AUCTION DATE/LOCATION Bob RoWe (AU 2276L) Dave Rowe (AU 2295L) DATE ~ ~//~J~-~ PHONE ~7~'~ ~ t~''/ AUCTIONEER % ~-~.~ DESCRIPTION OF MERCHANDISE I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen- tative of the merchandise, goods and or property and have good title and the right to sell and that they are free from all incumbrances. I agree to accept all responsibility for providing merchantable title and for delivery of title to the purchaser. I agree to hold harmless the Auctioneers against any claims of the nature referred to in this agreement. AUCTION SIGNATURE Total Sales (Clerking Tickets Attached) $ Less Sale Expense: ~ Commission Auctioneer $ / ~> % t~omrmss,on eaerrs- $ OTHER: Ii SELLERS SIGNATURE TOTAL SALE EXPENSE DEDUCTED $ SELLERS NET $ '- AUCTION S~I~;NATURE SELLERS SIGNATURE O. C 164 · 80 387-00 328.~0 lOl.O0 108.~0 34.00 61.~0 31.00 86. O0 ~3-00 39- DO 11.00 62-00 41.00 ~0.00 + 73,00 + ~,1.00 + 37-00 + 21-00 + 80.~0 + ~;'6- O0 + 64.~0 +. 41-00 + 193.~0 + 212.00 + 216,§0 + 710.00 + 3~,237-~0 .~ Lot Number ".-~?'~:~'"~ -,~ [ , ~. ~ ~ /: ' .~"Th;s '~.ipt've, fiespayment and deliv.~ .. ~ ~ld as is, w~e'ls: AII. sal~'final. ~nk. you.. - :~ Lot ~ ~ ~ ~ o .~"'L"C .. .... ~s' -"--_ s .... ~.-' .~"-~td ~ is~ w~e:is. All ~las final.'~nk @ S ....... -= $ .,.~. Item or ~ Lot Number __~ s = $ _....- ~ REMARKS: /~ ~ This receipt verifies payment and delivery of the above. Sold as is, where is. All sales final. Thank you. · FleorderFo~mCTMbm:~dAuelio~ Sds:ag. t-8(30-83~t9~S 11 REMAIRKS: '~ S This receipt verifies payment' and delivery of the: above. ~Sold as is, where is. All sales final. Thank you. · Re<~derFofTnCTMbsouf~Au~onS~hool 1-800-B35-1~5~ ~5. JO = $ -': . :Thia re¢_ elpt verifies payment and delivery of the above ..... ' :-:.!: S01d.as is where is. All* sales final. Thank you. BUREAU OF IND/VIDUAL TAXES INHERITANCE TAX DIVISTON DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-lS47 EX RFP (01-03) THOMAS E FLOWER ESQ SAIDIS ETAL 2109 MARKET ST CAMP HILL DATE 01-ZT-ZOOq ESTATE OF FREIBERG DATE OF DEATH 02-15-2005 FILE NUMBER 21 05-0259 COUNTY CUMBERLAND ACN 101 KAY M Aaoun~ Raai~ad t PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT 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 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FREIBERG KAY MFILE NO. ZZ 03-0259 ACN 101 DATE 01-27-200q TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVER$~ APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~a (SchaduZa A) 2. S~ocks and Bends (Schedule B) 3. Closely Held S~ock/Par~:nership In~eras~ (Schedule C) q. Mortgages/No,as Raca/vabla (Schedule D) $. Cash/Bank Dapos/~s/Misc. Personal Propar~y (Schedule E) 6. Jointly Owned Propar~y (Schedule F} 7. Transfers (Schedule G) 8. To,al Asso~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Exponsas/Adm. Costs/Misc. Exponsos (Schedulo H) 10. Dobts/Mortgago Liab/lities/Lions (Schadulo l) [1. To,al Deduc~/ons 12. Nat: Value of Tax Re~urn 15. lq. NOTE: ASSESSMENT OF TAX: 15. Amount: of Line lq a~ Spousal ra~e 16. Amoun~ of Line lq ~axabla a~ Lineal/Class A ra~a 17. Aaoun~ of Line lq a~ S/bling ra~e 18. Aaoun~ of Line Zq '~axabZa a~: CoZZa~araZ/Class B ra~a 19. Pr/nc/pa[ Tax DUB TAX CREDITS: PAYNENT I RECeTpT ' DATE I NUHBER 11-17-2005 I CD003257 11-17-2005 / CD005258 BALANCE OF UNPAID INTEREST/PENALTY AS OF (1) 80zO00.O0 (:,) 17z905.2q ($) .00 (~,) . O0 (s) $1/q29.$1 (6) .00 (7) .00 (8) (9) 30,190.72 (20) 11,338.3q (11) . NOTE: To insure proper crad/~ to your account, subai~ ~ha upper portion of ~h/s fora w/ih your ~ax payment. 129,35q.55 q].S29.O& 87,805.q9 5,000.00 1,585.ql .00 .00 AMOUNT PAID D/SCOUNT INTEREST/PEN PAZD (-) 11-18-2005 TOTAL TAX CREDIT I 6,585.ql BALANCE OF TAX DUEI .00 INTEREST AND PEN. I 1.80 TOTAL DUE / 1.80 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT KS REQUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE/~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ' h} / (KS) .00 X O0 = .00 ([6) .00 X Oq5= .00 ([7) . O0 X 12 = . O0 (18) q$,902.7q x 15 = 6,585.ql (19)= 6,585.q1 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (12) Char/~abla/Governman~al Bequests; Non-eZac~ad 9115 Trusts (Schedule J) (13) q3,902.75 Na~: Va[ua of Es~:a~:a Subjac~ *o Tax (lq) q$,902.7q If an assessment ~as Sssued prev$ous[y, [$nes :tO, :tS and/or [6, [7, 18 and reflect f~guees that ~nc[ude the fora! of ALL returns assessed to date. RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class 8 [collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Common#leith hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the 1aclu1 Class D (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section Zl~O of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S. Section 91~0). PAYNENT: Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF #ILLS) ASENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at the Office of the Register of Hills) any of the ZS Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-50Z0 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, 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 Net[ca by: --erittan protest to the PA Department of Revenue, Beard of Appeals, Dept. [8lOll, Harrisburg, PA 171Ia-lO[I, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADHIN- ISTRATIVE CORRECT[OHS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601 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 is paid ~ithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allo~ad. PENALTY: The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed) and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~auld 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 (1) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .00016~. A11 taxes ~hich became delinquent on and after January I, 198Z Hill bear interest at a rate which ~ill vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO5 are: Interest Daily Interest Daily [ntarest Daily Year Rata Factor Year Rate Factor Yea.~r Rata Factor 198Z ZOZ .0005~8 1987 9Z .O00Z~7 1999 7Z .O0019Z 1983 1SI .000~38 1988-1991 Ill .O0030X ZOO0 8Z .000Z19 198~ IIZ .000301 199Z 9Z .0002~7 ZOOl 9Z .O00Z~7 1985 132 .000356 1993-199~ 72 .O00lPZ ZOOZ 62 .00016~ 1986 lO[ .O0027~ 1995-1998 9Z .O00Z~7 2003 SZ .000137 --Interest is calculated as follo~s: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest lust be calculated. FIRST AND FINAL ACCOUNT OF THOMAS DRUCKER FOR THE ESTATE OF KAY MARKUS FREIBERG NO. 2003- 00259 Date of Death: Date of Executor's Appointment: First Complete Advertisement of Grant of Letters: Accounting for the Period: 02-15-03 03-24-03 04-11-03 03-24-03--06-01-04 Purpose of Account: Thomas Drucker, Executor, offers this account to acquaint interested parties with the transactions that have occurred during his administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Thomas E. Flower, Esquire Saidis, Shuff, Flower & Lindsay 2109 Market Street Camp Hill, PA 17001-0737 [717] 737-3405 SUMMARY Proposed Distribution to Beneficiaries $ 41,537.38 Principal Receipts: Less Disbursements: Debts of Decedent Funeral Expenses Administrative Expenses Federal and State Taxes Fees and Commissions Balance Before Distributions Distribution to Beneficiaries Balance for Distribution Balance of Fees to be Disbursed Proposed Schedule of Distribution Page No. 3 4-5 5 6-7 8 8 8 8 9 6,622.08 8,655.58 14,941.64 6,592.14 5,000.00 45,750.00 (5,000.00) (41,537.38) I34,098.82 (41,811.44) 92,287.38 46,537.38 (46,537.38) 00.00 2 05-01-03 05-20-03 05-27-03 06-17-03 07-13-03 07-24-03 07-30-03 07-30-03 08-05-03 11-20-03 11-24-03 PRINCIPAL RECEIPTS F&M Trust, account liquidation Highmark Blue Shield, reimbursement Pa. Blue Shield, reimbursement Waypoint Bank, account liquidation Gleason Corp., stock redemption SunTrust, account liquidation Capital Self Storage, refund of rent Health Management Assoc., refund Change, found at house Rowe's Auction, proceeds of personalty Rowe's Auction, proceeds of personalty Yard Sale Proceeds Net Proceeds of Sale, real estate 05-18-04 Fiserv, redemption of IRA Redemption, investment account Total principal receipts 351.03 28.02 36.69 24,214.34 460.00 8,208.83 13.00 272.93 12.13 2,105.00 413.00 150.72 78,041.08~ 10,060.61 9,731.44 134,098.82 Gross sale price $80,000, less $250 credit to buyers for mowing and final cleaning, less S800 real estate transfer tax, less $2,121.15 for septic tank installation, paid at settlement, plus $1,212.23 pro-rated property tax recovered at settlement. DEBTS 03/31/03 PPL Electric, utility bills Shipley Energy, heating fuel Carlisle Apothecary, pharmacy bill 227.90 540.00 30.76 05/27/03 Craftmatic, account pay-off Jewish Family Svces., home care Ariz. Mail Order, account pay-off York Waste, trash removal service Sprint, phone bill 848.00 465.00 45.75 29.91 48.06 05/28/03 BankCard Services, credit card bill 106.84 Comcast, TV cable bill 163.82 05/28/03 Carlisle Regional Medical Center Glenn Bmbaker, personal services Judie Gillette, personal services 4,267.30 1,000.00 150.00 05/29/03 Judie Gillette, personal services 42.00 05/30/03 Cumberland Goodwill EMS, ambulance 364.00 06/25/03 Bosler Free Library, lost book fee 47.90 07/09/03 Life Alert, monitoring fee 99.90 Sprint, phone bill 83.982 08/13/03 Cumberland Goodwill Fire & Rescue 30.16 2 Total payments made by the Estate to Sprint break down as follows: 05/27/03 Sprint, phone bill payment 48.06 07/09/03 Sprint, phone bill payment 83.98 07/30/03 Sprint, phone bill payment 217.63 349.67 10/09/03 refund of overpayment (77.06) Net total paid .............................................................................. $ 272.61 Of that total: $160.27 is treated in this account as a debt of the decedent incurred prior to death; $ 112.34 is treated here as an administrative expense consisting of a $5 charge for change of billing, and $107.34 for continuing service at $21.47/mo. for five months while the house was readied for sale. 09-24-03 10/09/03 11/05/03 02/04/04 Comcast TV cable bill 114.17 Penn's Wood Physical Therapy 12.92 Carlisle Regional Medical Center, refund Carlisle Regional Medical Center, refund Life Alert, medical monitoring unit 300.10 Andorra Radiology 95.00 04/33/04 Cumberland Goodwill Fire & Rescue Central Penn Medical Group (840.00) (2,713.77) Family Home Health Care, power wheelchair 1,050.14 36.69 28.02 Net Refund of Overpayment, Carlisle Regional Medical Center Total Debts of Decedent (52.47)3 6,622.08 FUNERAL EXPENSES 05/27/03 Hoffman Roth Funeral Home 6,528.58 05/28/03 Congregation Beth Tiikvah, grave opening 425.00 Carlisle Memorials, grave marker 1,492.00 10/09/03 Dickinson, memorial service room rental 210.00 Total Funeral Expenses 8,655.58 Carlisle Regional Medical Center, 2004 payments and off-setting insurance reimbursements: 01/09/04 refund (196.89) payment 140.00 payment 782.00 02/25/04 refund (671.77) 04/30/04 refund (105.81) Net Refund (52.47) 03/25/03 03/31/03 04/08/03 04/14/03 04/24/03 04/30/03 05/01/03 05/15/03 05/20/03 05/27/03 05/28/03 05/30/03 06/10/03 06/11/03 06/17/03 06/25/03 ADMINISTRATION EXPENSES Register of Wills, probate fees Cumb. Law Jml., estate notice York Waste Disposal, dumpster rental York Waste Disposal, dumpster rental York Waste Disposal, dumpster rental Jim & Donna Gordon, refuse removal Capital Self Storage, rent and lock drilling PNC Bank, check printing fee Charlie Carothers, mowing Orkin, pest extermination PPL Electric, utility bill Shipley Energy, heating fuel Patriot News, Estate notice F&M Bank, fee for balance stmt. Jim & Donna Gordon, refuse removal Robin Sollenberger, county r/e taxes Boiling Springs Pet Adoption Service Penn National, property insurance James Morrison, mowing James Morrison, mowing Capital Self Storage, rental York Waste Disposal, dumpster rental Vital Statistics, death cert. Blanch Markus N. Middleton Twp., septic repair permit UPS, shipping charges 284.00 75.00 411.00 559.00 559.00 870.00 106.62 27.60 150.00 78.27 53.52 360.00 123.55 5.00 1,820.53 513.84 500.00 573.00 200.00 150.00 88.62 184.38 19.00 80.00 24.10 07/03-03 Craig Anderson, hedge trimming PNC Bank, check printing fee 07/09/03 PPL Electric, utility bill 07/20/03 James Morrison, lawn care 07/24/03 James Morrison, lawn care & hauling Sollenberger's, auto title transfer fee 07/30/03 Robin Sollenberger, school taxes Sprint, phone bill PPL Electric, utility bill 08/13/03 Shipley Energy, heating fuel 09/04/03 Russ Shughart, replace septic drain pipes James Morrison, mowing (twice) 09/24/03 PPL Electric, utility bill The Hartford, insurance of Buick 10/09/03 James Morrison, mowing Sprint, refund 10/30/03 PNC Bank, check printing fee 11/03/03 Terry Lindsay, hauling Record p.o.a, to sell real estate The Hartford, premium refund 11/07/03 Register of Wills, tax return filing fee 11/18/03 PPL Electric, utility bill 11/25/03 MISC., Inc., crate and shipping charge 12/12/03 PPL, Electric, utility bill 02/25/04 Penn Nat'l. Ins., refund of premium 06/__/04 Register of Wills, fee to file account Total Administration Expenses 45.00 27.60 95.66 265.00 230.00 10.00 1,922.47 217.63 51.67 681.30 2,724.10 200.00 86.71 84.20 160.00 (77.06) 27.60 150.00 17.00 (84.20) 15.00 97.52 325.61 29.80 (299.00) 122.00 14~941.64 11/07/03 Inheritance Tax 05/14/04 PA Income Tax Total taxes paid TAXES $ 6,585.41 6.73 $ 6,592.14 11/28/03 FEES AND COMMISSIONS Saidis, Shuff, Flower & Lindsay, Partial payment of atty. fees $5,000.00 DISTRIBUTIONS TO BENEFICIARIES 12/16/03 Simon Wiesenthall Institute Bernice Mandel Carol Kramer DeAnna Spurlock, literary trustee Beth Tiikvah Congregation 500.00 250.00 [250.00] 10,000.00 10,000.00 05/28/04 DeAnna Spurlock, literary trustee 10,000.00 Beth Tiikvah Congregation 15,000.00 Total cash distributions, to date 45,750.00 - in kind distribution ITEMS REMAINING TO BE DISBURSED Saidis, Shuff; Flower & Lindsay, Balance of counsel fees: $5,000.004 4 The amount requested, resulting in total counsel fees of $10,000, including a prior disbursement of counsel fees, exceeds the ordinary fee as calculated according to the law firm's standard percentage-fee schedule, due to the following factors: (a) actual attorney time expended exceeded ninety (90) hours; (b) counsel independently produced a buyer for the real estate who paid $15,000 more than the best offer presented by the real estate agent; and (c) counsel negotiated a rescission of the agent's listing agreement, saving the estate the cost of the agent's commission. 8 PROPOSED SCHEDULE OF DISTRIBUTION DeAnna Spurlock, literary trustee Beth Tiikvah Congregation Total Proposed Distributions: 19,972.62s 21,564.76 41,537.38 CASH ON HAND Estate checking account balance: 46,537.38 s Taxes in the amount of $6,592.14 were allocated to the share of the literary trust, which was not deemed to be charitable in nature, and no taxes were allocated to the Beth Tiikvah Congregation, which is acknowledged to be tax-exempt. 9 COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) Thomas Dmcker, Executor under the Last Will and Testament of Kay Markus Freiberg, deceased, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is tree and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to his knowledge, there are no claims now outstanding against the estate; and that all taxes presently due from the estate have been paid. THOMAS DRJ, JCKER, Executor S~vom to and subscribed before me this //'/~ day of ~~,2004. Notary Public OMMONWEALTH OF PENNSYLVANIA Notarial Seal ] Sallie AIIshouse, Notary Public omm~ss[on Expires Mai'. 29, 2008 ~ 10 FIRST AND FINAL ACCOUNT OF THOb~S DRUCKER FOR THE ESTATE OF KAY ~%RKUS FREIBERG No. 21-03-0259 Thc~as E. Flower, Esquire LAW OFFICES SAIDIS, SHUFF, FLOWER & LINDSAY 26 WEST HIGH STREET 2109 MARKET STREET CARLISLE. PA 17013 CAMP HILL, PA 17011 TEL: (717) 243-6222 TEL: (717) 737-3405 FAX: (717) 243-6486 FAX: (717) 737-3407 FIRST AND FINAL ACCOUNT OF TH0~%S DRUCKER FOR THE ESTATE OF KAY ~qKUS FREIBERG No. 21-03-0259 a~bs' I~,~-- ~)1~ Account Confirmed olutely and distribution decreed in accordance with proposed ale of distribution h~ewlth. ~ms E. Flor, LAW O~[CES SAIDIS, SHUFF, FLOWER & LINDSAY 26 WEST HIGH STREET 2109 MARKET STREET CARLISLE, PA 17013 CAMP HILL, PA 17011 TEL: (717) 243-6222 TEL: (717) 737-3405 FAX: (717) 243-6486 FAX: (717) 737-3407 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISZDN DEPT. 280601 HARRISBURG, PA 171ZD-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RE¥-1~07 EX AFP ¢D1-~$) THOMAS E FLOWER ESQ SAIDIS ETAL 2109 MARKET ST CAMP HILL F~t~?Dll DATE 10-18-200q ESTATE OF FREIBER$ DATE OF DEATH 02-15-2005 FILE NUMBER 21 05-0259 COUNTY CUMBERLAND ACN 101 Amoun't Rmm:L*l:'l:md KAY M HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To /nsurm proper cred/~ ~o your account, submi~ ~he uppmr potation of ~hJs form wi~h your- ~cax payment:. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ESTATE OF FREZBERG KAY M FILE NO. 21 05-0259 ACN 101 DATE 10-18-200q THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAHED ESTATE. SHONN BELOW ZSA SUHNARY OF THE PR/NC/PAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-27-200q PRINCIPAL TAX DUE= ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 6,585.~1 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-15-2003 11-15-2003 CD003237 CD003238 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT' .00 .00 5,000.00 1,585.~1 TOTAL TAX CREDIT 6,585.~1 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NZLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. 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 Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering: 1-800-56Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-~qT-30ZO (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171ID-D601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: The 15g tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January LB, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, L98Z bear interest at the rate of six (DX) percent per annum calculated at a daily rate of .O00L6q. All taxes which became delinquent on and after January L, 198Z will bear interest at a rats which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for L982 through 200~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .OOOS~D 1988-1991 LXZ .O003OL gOOL 9Z .O00Zq7 1983 L6Z .O00q~8 L99Z 9X .O00Z~7 200Z 6X .OOOL6q 198q LLg .000501 I995-I99~ 7X .O00L9Z gO05 5g .0001~7 1985 X~X .000356 1995-L998 9Z .O00Zq7 ZO0~ qX .O00LXO X986 LOX .O0027~ 1999 72 .O0019Z 1987 9Z .O00Zq7 ZOO0 8Z .O00Z19 --Interest is calculatad as follaws: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELTNQUENT X DAZLY ZNTEREST 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 calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 1/10/2005 FLOWER THOMAS E 2109 MARKET STREET CAMP HILL, PA 17011 RE: Estate of FREIBERG KAY MARKUS File Number: 2003-00259 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. 1, for decedents dying on or after July 1, 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 will become delinquent on: 2/15/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge LL C) U_J .~~ ~J__ 0" ~:~j C:'j U; ~? c) C) LU 0.-': STATUS REPORT UNDER RULE 6.12 . NameofDecedent:-1-aN) /lA..-Mk-V..-.$ ~v-e( bevi Date ofDeath: "2 - (S - 0 'S Will No.: 2&0 S ~ {90 2-1J"'( Admin. No.: 2-1-o?~ 62';-1 Pursuant to Rule 6.12 of the Supreme Court Orphans' Comi Rules, I repOli the following with respect to completion of the administration of the above-captioned estate: 1. State wh9her administration of the estate is complete: Yes ~ 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 wrrsonal representative file a final account with the Court? Yes::/ No 0 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 0 No 0 c. Copies of receipts, releases, joinders and approval offormal or informal accounts may be filed with the Clerk of tile Orphans' Court and may be attached to this report. Date:l:J3'-()~ ~~ ~ Signature {tic MAC;; f..p L-D t<JE-fL Name N c:> ll-I.C( "kef St-:. (' H (76 II I 210'1 Address 0- e-- g; t)",~ ~'~_) '_JC...' ~C/) ~~. 0', G Capacity: 0 Personal Representative [!;}Counsel for personal representative 7'5'7- Y-l()~ ..:T Telephone No, -C'T" <&;;:.: -, <.r> = c> c--J J