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HomeMy WebLinkAbout10-26-10 1505607121 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes Poeox28o6of County Code Year File Number INHERITANCE TAX RETURN Harrisbu PA 17128-0601 ENTER DECEDENT INFORMATION BELOW RESIDENT DECEDENT 2 1 1 0 0 5 6 2 Social Security Number Date of Death 1 7 4 2 0 3 0 6 7 D Date of Birth 5 1 8 2 0 1 0 0 2 2 8 Decedent's Last Name 2 0 1 0 W E N T Z E L Suffix Decedent's First Name MI If J R A L T O N A ( Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name W E N T Z E L Suffix Spouse's First Name Mi Spouse's Social Security Number A R L E N E C THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL INAPPROPRIATE OVALS BELOW REGISTER OF WILLS 0 1. Original Retum ~ 2. Supplemental Return 3 Re i 4. Limited Estate ~ . ma nder Return (date of death 4a F t D 0 6 d . u ure Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-tit) . ece ent Died Testate ~] (Attach Copy of Will) 9 Liti 7. Decedent Maintained a Livin Trust (Attach Copy of Trust) g ~ 8• Total Number of Safe Deposit Boxes . gation Proceeds Received ~ 10. Spousal Poverty Credit (date of death El ti ~ 11 • ec on to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTI N ame AL TAX INFORMATION SHOULD BE DIRECTED T0: I V O V O T T O Daytime Telephone Number Firm Name (ff Applicable) I I I 7 1 7 2 4 3 ,.~ 3 4 1 A R T S O N L A W n ~` _ __._ r REGISyyIL~g ONLY ' -r°) O F F ' First line of address I C E S~, ~ ~ ' _~ 1 0 E A S T H I G H f I.7 I ~ . s ~i S T R E E T ~ `" `'' Second line of address ~ ; -:r - -. _.. City or Post Office • r ~ ~y r ;~' ; -~ I •~ , ,~ ~: ~: - , State ZIP Code ~__ __ _ DATE FILE~;1 ~ , C A R L I S L E ___ P A 1 7 0 1 3 correspondent's a-mail address: I O T T O a M A R T S O N L A W• C O M Under penalties of perjury, l dedare that 1 have examined this return, including accompanying schedules and statements of my knowledge and belief, d is true, correct and complete. Dedarafwn of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU~R+E ,O,F PERSON RESPONSIBLE FOR FILING RETURN ~ cr~C.~G~+-t ~ DATE ADDRESS /O „?~~ / o 1345 GEORGETOWN CIRCLE CARLISLE SIGNA FiEtQ REPA~THER THAN REPRESENTATIVE P A 17 013 1D EAST HIGH STREE' L 1505607121 CARLISL PLEASE USE ORIGINAL FORM ONLY Side 1 0~• ~.10 PA 17013 15D5607121 J ~ REV-1500 EX Page 3 Decedent's Complete Address: ALTON A_WENTZEL, JR. STREETADDRESS 1345 Georgtown Circle CITY ~arlisle Tax Payments and Credits: ~ Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit _ 8. Prior Payments C. Discount 3. Interest/Pena/ty ifapplicable D. Interest E. Penalty File Number 21 10 0562 ~ STATE ZIP PA 17013 (il ~_ Total Credits (A + g + C) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.T otal Interest/Penalty (D + E) (3) Fill in oval on Page 2, 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. (4) (5) A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 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.• a. retain the use or income of the ro Yes No P Party transferred : .............. ^ b. retain the right to designate who shall usethe ro ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~""""""""""'~~•• ~ X c. retain a reversionary interest; or P party transferred orits income; ................. d. receive the promise for life of either payments, benefits or care? ,. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~""" ~ X ................. X 2. If deathoccunedatterDecemberi2, 1982, did decedenttransfer ro .......•....•......~.~..,.~.~~~~~~~~ without receiving adequate consideration? P Perk' within one year of death ............................... O x 3. Did decedent own an "in trust for or payable upon death bank account or security at his or her death? ..,.,.,,, O 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 /S YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent (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 zero (O) percent (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 of death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (O) percent (72 P.S. §9116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent (72 P.S. §9116(a)(1.3)J. Asibling is defined, under Section 9102, as an individual who has at least one parent in common wdh the decedent, whether by blood or adoption. 0.00 0.00 0.00 0_00 0_00 0.00 1505607221 REV-1500 EX Decedent's Name: A L T O N A• W E N T Z E L, J R Decedent's Social Security Number . RECAPITULATION 1 7 4 2 0 3 0 6 7 1. Real estate (Schedule A) , , , , , , . . .......................... 1. 2. Stocks and Bonds (Schedule B • .......................... 5 7 4 3 8 0 0 D 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... , 3, 4. Mortgages & Notes Receivable (Schedule D) , , , , . , . ............... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5 • 1 8 4 .. , , , , . 5 0. 3 7 6. Jointly Owned Property (Schedule F I-' ue 7 t I d Re u q . s e ....... 6. nter-Vivos Transfers & Miscellaneous No n-robate Propert~, (Schedule G) • ~ Separate Billing Requested ....... 7, 8. Total Gross Assets (total Lines 1-7) 2 4 8 3 7. 6 1 ........................... 8. 6 1 7 6 6 7. 9 8 9. Funeral Expenses & Administrative Costs (Schedule H) , , , , ............ 9. 10. Debts of Decedent, Mortgage Liabiliti 1 5 9 1 6. 8 8 es, & Liens (Schedule I) , , , , , , , .. 10 11. Total Deductions total Lines 9 & 10) • ........................... 11. 1 5 9 1 6. 8 8 12. Net Value of Estate (Line 8 minus Line 11) 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for hi 6 0 1 7 5 1 • 1 0 w ch an election to tax has not been made (Schedule J) .................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) , , • 6 , , , 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE R 0 1 7 5 1• 1 0 15. Amount of Line 14 taxable ATES at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2)x.o.oo 6 0 1 7 5 1. 1 O 16. Amount of Line 14 taxable 15. 0 • 0 0 at lineal rate X .0 D . 0 0 17. Amount of Line 14 taxable 16 0 • 0 0 at sibling rate X .12 D . D 0 18. Amount of Line 14 taxable 17' 0 . 0 0 at collateral rate X .15 0 0 D 18 0. 0 0 19. Tax Due ................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505607221 1505607221 0. 0 0 J REV-1503 EX + (8-98) SCH EDULE B COM MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF ALTON A. WENTZEL JR. FILE NUMBER All ro gy 21 10 0562 p PBrtY/oin 'owned w/th right of sur-~ivorship must be disclosed on Schedule F. ITEM NUMBER ~ DESCRIPTION Wells Fargo Investment account # 870-7979 VALUE AT DATE OF DEATH (see attached) 502,686.99 2• Accrued dividends on Item 1 (see attached) 247.04 3• 30 shares @ $.60/sh Motors Liquidation Co. (formerly GM) (see attached) 18.00 4• 1051 shares @ $9.98/sh AAM High Yield & Income (see attached) 10,497.39 5• 1877 shares @ $25.605/sh AT&T Inc., CUSIP 002068102 (see attached) 48,060.58 6• 715 shares @ $18.00/sh Comcast Corp New, CL A, CUSIP 20030N101 (see attached) 12,870.00 TOTAL (Also enter on line 2, Recapitulation) $ (-f more space is needed, insert adddional sheets of the same size) 5 74, 3 80. REV-1508 EX + (g_98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ALTON A. WENTZEL JR. 1 TEM NUMBER 1. 2. 3. 4. 5. 6. SCHE DOLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Include the proceeds oflitigation and the date the proceeds were received by the2 estateo All properly jointly-owned with right of survivorship must be disclosed on Schedule F. Wells Fargo account # 8780-7979, Money Marke~Flund, cash balance (see attached) Orrstown checking account # 106002377 ($7475.39 + $.33 accrued interest) (see attached) M&T Bank checking account # 444332 (see attached) SHIP, refund Administration, death benefit Chrysler Financial Services Americas LLC, refund TOTAL (Also enter on line 5 Recapitulation) I $ (lf more space ~s needed, insert addrhonal sheets of the same sne) VALUE AT DATE OF DEATH 4,453.00 7,475.72 5,678.36 734.65 100.00 8.64 18,450.37 REV-1510 EX + tg_gg~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF ALTON A FILE NUMBER 21 10 0562 This schedule must be completed and filed if the answer to any o/questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NAMEOF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND NUMBER THE DATE OF TRANSFER. ATTACHACOPYOFTHEDEEDFORREALESTATE DATE OF DEATH %OFDECD'S EXCLUSION 1• Wells Fargo IRA account # 8780-7981; beneficiary VALUE OF ASSET INTEREST (IF APPLICAeLEI Arlene C. Wentzel, spouse, 100% 22,227.75 100. (see attached) 2. Union Central Life Insurance Co., Annuity # A61013892c beneficiary, Arlene C. Wentzel, spouse, 100% 2,609.86 100. TOTAL (Also enter on line 7 Recapitulation) I S (If more space Is needed, Insert addrfronal sheets of the same size) SCHEDULE G INTER VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY TAXABLE VALUE 22-227-75 2,609.86 24,837.61 REV-1511 EX + (10-08) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF ALTON A. SCHEDULE H FUNERAL EXPENSES & ADM/N/STR,4TIVEOOSTS Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: ~• Hoffman Roth Funeral Home, Carlisle, PA 10,272.98 B. ADMINISTRATIVE COSTS: ~• Personal Representative's Commissions Name of Personal Representative (s) StreetAddress State Zip Year(s) Commission Paid.• 2. AttomeyFees MARTSON LAW OFFICES (estimated) 3• Family Exemption: (I/decedents address is not the same as daimants, attach explanation) 5 , 000.00 Gaimant StreetAddn3ss ~ State Zip Relationship of Gaimant to Decedent 4. Probate Fees Cumberland County Register of Wills 469.50 5, Accountants Fees 6• Tax Retum Preparers Fees ~• Filing Fee, Inheritance Tax Return 8• EVP stock valuation 15.00 9• Cumberland County Register of Wills, additional probate fee 59.40 100.00 1 10 AMOUNT TOTAL (Also enter on line 9, Recapitulation) S (If more space is needed, insert additional sheets of the same size) 15 , 916.8 8 REV-1513 EX + (g-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ALTON A. WENT7Fr m SCHEDULE J BENEFICIARIES NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS Mdude outright spousal distributions, and transfers under Sec. 9116 (aJ (1.2)J Arlene C. Wentzel 1345 Georgetown Circle Carlisle, PA 17013 21 10 0562 4TIONSHIP TO DECEDENT Do Not List Trustaa[e~ Spousal AMOUNT OR SHARE OF ESTATE 601,751.10 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS.• A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV 1500 COVER SHEET $ (If more space ~s needed, insert additional sheets of the same size) F\FILES\Clients17371 Wrntze%7371.1.h.wi11.2009 LAST WILL AND TESTAMENT I, ALTON A. WENTZEL, JR., of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do herebymake, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. ITEM ONE I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes shall be paid to the extent possible from the assets held or passing under ITEM SIX hereof as soon as practicable after my decease and as part of the administration of my estate. ITEM TWO In the event my spouse shall predecease or fail to survive me by thirty (30) days, then I give such items of personalty as are itemized in a certain list, if any, attached hereto to the persons named thereon, which list is signed and dated by me at the end thereof. ITEM THREE I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods if any as maybe my individual property and not the property of my spouse or owned jointly by me with my spouse, and other tangible personal property of like nature (not including cash or securities), together with any existing insurance thereon, to my spouse, ARLENE C. WENTZEL, providing my said spouse survives me by thirty (30) days. Should my spouse predecease me or die on or before the thirtieth day following my death, I bequeath such tangible personal property and insurance thereon to my son, ALTON A. WENTZEL, III. I direct that any of the foregoing articles not selected by my son shall be sold at public or private sale by my personal representative, and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. . ITEM FOUR If my spouse, ARLENE C. WENTZEL, is living thirty (30) days after my death, then I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my said spouse absolutely. If my said spouse does not so survive me, then I give, devise and Page 1 of 8 Pages [Initials) bequeath all the rest, residue and remainder of my estate, both real and personal property, unto my Trustee to be held or distributed by such Trustee under ITEM SIX, C, hereof. ITEM FIVE In the event my said spouse shall disclaim all or any portion of any devise or bequest made to my said spouse under the foregoing ITEM FOUR, then the amount otherwise payable shall be held by my Trustee under ITEM SIX hereof. For purposes of the Trust established under ITEM SIX hereof, my said spouse shall not be deemed to have predeceased me by virtue of my said spouse's exercise of the right to disclaim set forth herein. ITEM SIX RESIDUARY AND DISCLAIMER TRUST My Trustee shall hold the assets received under ITEMS FOUR and FIVE hereof, if any, for the following purposes: A. My Trustee shall pay the net income, at least quarter-annually, to my spouse, ARLENE C. WENTZEL, for life. In addition, my Trustee, in my Trustee's sole discretion, may invade the principal of the Trust for the proper and adequate support of my said spouse. B. In addition to the above provisions, my said spouse shall have the power to direct my Trustee to pay to her or to apply out of the principal of this Trust in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the principal of this Trust. This power shall be noncumulative and maybe exercised only by an instrument in writing signed by her and delivered to my Trustee within the first thirty (30) days of fiscal year of this Trust. C. Upon the death of my said spouse, or upon my death if my spouse shall not survive me by thirty (30) days, my Trustee shall distribute the principal of the trust in the following manner: 1. The sum of One Hundred Thousand Dollars ($100,000.00) unto my son, ALTON A. WENTZEL III; and 2. The remainder of the principal of the trust in the following manner: a. Fifty percent (50%) thereof unto my son, ALTON A. WENTZEL, III; and [Inirials] Page 2 of 8 Pages b. Fifty percent (50%) thereof unto my Trustee, in trust, for the following purposes: (1) I direct that my Trustee shall hold, invest and reinvest the same, collect the income arising therefrom, and after paying all expenses incident to the management of the trust, to use and apply as much of the income and principal as may be necessary in the sole discretion of my Trustee for the support, well-being and education of my granddaughter, ALICIA D. SEITZ. (2) I direct that my said granddaughter shall have the right of withdrawal of the principal of said trust in the following manner: One-third (1/3) thereof as she attains the age oftwenty-five (25) years; one-third (1/3) thereof as she attains the age of thirty (30) years; and the remainder as she attains the age of thirty-five (35) years. (3) Prior to the distribution of the principal, my said Trustee shall have the sole discretion to invade the principal of said trust for the support, maintenance and education of such granddaughter, regardless of age. (4) To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. ITEM SEVEN POWERS OF EXECUTRIX AND TRUSTEE In addition to the powers conferred by case law, by statute, and by other provisions hereof, my Executrix and Trustee 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 [Initials] Page 3 of 8 Pages 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, common trust funds, securities, accounts, certificates of deposit (including, but not limited to, stocks, bonds, common trust funds, securities, accounts or certificates of deposit of the Trustee) 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 anybeneficiary 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 and partially in money. Distribution in kind shall be made at the market value of the property distributed, and my Trustee, in my Trustee's 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 Page 4 of 8 Pages [Initials] 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; L. 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 to be an incapacitated person, 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; 2. To a legally appointed guardian of such beneficiary for the benefit of such beneficiary; 3. To a person having custody of such beneficiary for the benefit of such beneficiary; 4. By the fiduciary(ies) hereunder using such amounts directly to the benefit of [Initials] Page 5 of 8 Pages such beneficiary. Evidence of the application or payment of an amount in such a manner shall be a full and complete discharge of the fiduciary(ies) hereunder to the extent of such payment or application. This paragraph shall be applicable to payments of income as well as principal. P. To employ agents, attorneys and proxies and to delegate to them such power as my personal representatives and Trustees consider desirable and to pay reasonable compensation for such services as maybe 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. ITEM EIGHT PROTECTIVE PROVISIONS All income or principal held for the use and benefit 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 Trustee, 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 NINE APPOINTMENT OF EXECUTRIX AND TRUSTEE I nominate, constitute and appoint my spouse, ARLENE C. WENTZEL, as Executrix of my estate. In the event that my said spouse shall predecease me or fail to act as Executrix, then I appoint my son, ALTON A. WENTZEL, III, as Executor of my estate. I nominate, constitute and appoint my spouse, ARLENE C. WENTZEL, as Trustee of any trusts created hereunder. In the event that my said spouse shall fail or be unwilling to act or continue to act as Trustee, then I appoint my son, ALTON A. WENTZEL, III, and his wife, ELIZABETH ZIZZI, or either of them if one is unable or unwilling to so serve, as Trustee(s) of any trust created hereunder. ~%~'~~1" [Initials] Page 6 of 8 Pages ITEM TEN WAIVER OF BOND I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction, 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 7~t" day of L'~~ ooZIDU-~ . . ~ EAL) lton A. Wentzel, Jr. 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. ~1.~. Page 7 of 8 Pages COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTY OF CUMBERLAND 1 We, Alton A. Wentzel Jr., No V. Otto III, and iy~ckL ~- ~~~ o~ ,the Testator and the witnesses, respectively, whose names are signed to the foregoing instrtument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best ofhis/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~~ A1tQn A. W el, Jr., Testator itn s ac..~~- ~ Witn ss Subscribed, sworn to and acknowledged before me by Alton A. Wentzel, Jr., the Testator, and subscribed and sworn to before me by No V. Otto III and ~~r~ ~ z ~. ~d~`~ , the witnesses, this 7 day of ~[~~0'~!h ,o?pQy. Notary Public COA'IlvIONWEq(,~ OF PEMVSyI,VAMA NOTARIAL SEAL Corrine L. Myers, Notary Public Carlisle Borough, Cumberland County M commission expires May 27, 2011 Page 8 of 8 Pages Estate Valuation Date of Death: 05/18/2010 Valuation Date: 05/18/2010 Processing Date: 06/16/2010 Shares Security or Par Description High/Ask Low/Bid i) 492 QWEST COMMUNICATIONS INTL INC (749121109; Q) COM NYSE 05/18/2010 5.34000 5.24000 H/L Estate of: Alton A. Wentzel, Jr. Esta*_e Report Type: Date of Dea=^ Number of Securitie;: ~_ File ID: 7371.S.went=e; Mean and/or Div and Int Security Adjustments Accruals Value 5.290000 2' 974 VERIZON COMMUNICATIONS INC (92343V104; VZ) COM NYSE 05/18/2010 29.01000 28.36000 H/L 28.695000 3i 732 VODAFONE GROUP PLC NEW (92857W209; VOD) SPONS ADR NEW NASDAQ 05/18/2010 19.97000 19.49000 H/L 19.730000 9; 99 WELLS FARGO & CO NEW (949796101; WFC) COM NYSE 05/18/2010 32.35000 30.35000 H/L 31.350000 Div: 0.05 Ex: 05/05/2010 Rec: 05/07/2010 Pay: 06/01/2010 5) 547.215 PRUDENTIAL JENNISON NAT RES FD (749339103; PGNAX) CL A NASDAQ 05/18/2010 n~ ~tinnn a;,a _, _.c. 2 ,948.93 i4, 492.__ 3,103.66 4.95 23,3;9.:3 6i 10000 BANC AMERICA FDG 2005-3 (05946XWH2) OTC Mat: 06/25/2035 5.500 Fact: 0.99999999 05/18/2010 83.98198 Bid 83.981980 8 „ 98,^ CMO Accrual 25.97 7) 8000 FHLMC REMIC SERIES 2933 (31395MSZ3) OTC Mat: 02/15/2035 5.000 Fact: 0.64052944 05/18/2010 101.16957 Bid 101.169570 5,139.1- CMO Accrual 12.10 8i 22000 FNMA REMIC TRUST 2003-70 (31393DBF7) OTC Mat: 07/25/2033 5.000 Fact: 0.30573607 05/18/2010 100.34286 Bid 100.392860 6,49. CMO Accrual 15.86 9) 1051 AAMES FINL CORP (00253A101; AAM) COM NEW NASDAQ 11/05/2004 2.45000 2.35000 H/L 2.400000 r~; ~. Last price available on 11/05/2009 10; 2349 AT6T INC (00206R102f T) COM NYSE 05/18/2010 25.90000 25.31000 H/L 25.605000 ns,".c."_- 11) 200 EXELON CORP (30161N101; EXC) COM NYSE 05/18/2010 41.53000 40.75000 H/L 91.140000 ,_2g,__= Div: 0.525 Ex: 05/12/2010 Rec: 05/14/201 0 Pay: 06/10/2010 1CS.CC Page 1 This report was produced with EstateVal, a product of Est ate Valuations & Pricing Systems, Inc. If yoc have questicns, please contact EVP Systems at (818) 313-6300. (Revisi on 6.4.1) Date of Death: 05/18/2010 Estate of: Alton A. P1ent~el Jr Estate Valuation Date: 05/18/2010 , . Processing Date: 06/16/2010 Report Type: Date of yea*-. Number of Securi~ies: ?_ File ID: 737i.5.wen*__2_ Shares Security Mean and/or Div and Int Securit ; or Par Description High/Ask Low/Bid Adjustments Accruals , va_ue 12) 128 GOODYEAR TIRE & RUBR CO (382550101; GT) COM NYSE 05/18/2010 13.22000 12.26750 H/L 12.743750 13) 333 M & T BK CORP (55261F109; MTB) COM NYSE 05/18/2010 88.57000 83.19000 H/L 85.855000 14) Unknown CUSIP (MTLQR) 151 94 NCR CORD NEW (62886E108; NCR) COM NYSE 05/18/2010 13.14000 12.62000 H/L 12.880000 16) 4414.5 NATIONAL PENN BANCSHARES INC {637138108; NPBC) COM NASDAQ 05/18/2010 8.05000 7.57000 H/L 7.810000 17) 220 ORRSTOWN FINL SVCS INC (ORRF) COM NASDAQ 05/18/2010 25.53000 24.40000 H/L 24.965000 Div: 0.22 Ex: 05/05/2010 Rec: 05/07/2010 Pay: 05/19/2010 18) 1000 PENGROWTH ENERGY TR (706902509; PGH) TR UNIT NEW NYSE 05/18/2010 10.20000 9.58000 H/L 9.890000 19j 1828.025 ABERDEEN FDS (GIGAX) INTL EQ FD CL A NASDAQ 05/18/2010 11.02000 Bid 11.020000 20) 5925.737 AIM INVT SECS FDS (006879835; AMHYX) INVSC HIGH YLD A NASDAQ 05/18/2010 4.07000 Bid 9.070000 21) 1953.796 ALLIANCEBERNSTEIN GLOBAL BD FD (018715300; ANACX) CL C NASDAQ 05/16/2010 8.26000 Bid 8.260000 22) 899.59 BLACKROCK FDS II (BREAX) INTL OPP INV A NASDAQ 05/18/2010 27.48000 Bid 27.480000 23! 718.262 BLACKROCK FDS II (091937573; SHSAX) HLTHSC OP A NASDAQ 05/18/2010 27.75000 Bid 27.750000 24; 6665.295 FRANKLIN CUSTODIAN FDS INC (353996300; FKINX) INCOME FD CL A NASDAQ 05/18/2010 2.05000 Bid ,631.__ 28,559.-= J . ~ '_, 566.-= 34,4'7.25 5,992.3,; 98.40 9,890.00 2C, 149._, 29,1'7.'c 16, ". 38.=~ 24,20.-? 1~,u31.-- 13,563._ Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have west<;: , please contact EVP Systems at (818) 313-6300. (Revision 6.4.1; Date of Death: 05/18/2010 valuation Date: 05/18/2010 Processing Date: 06/16/2010 Shares Security or Par Description High/Ask Low/Bid 251 897.159 HARTFORD MUT FDS INC (416645906; ITHAX) CAP APPREC A NASDAQ OS Estate of: Alton A. Wentzel, Jr. Estate Report Type: Date cf Death Number of Securities: s. File ID: 7371.S.~rer.t_a: Mean and/or Div and Int Sec.:ri=_.; Adjustments Accruals Val se /18/2010 29.93000 Bid 29.930000 26) 1357.643 LOOMIS SAYLES FDS II (543487235; LGBCX) INV GR BD FD C NASDAQ 05/18/2010 11.98000 Bid 11.980000 27) 929.565 JPMORGAN TR II (68231N750; OBOCX) CORE BD C NASDAQ 05/18/2010 11.43000 Bid 11.430000 28) 1596.961 OPPENHEIMER INTL BD FD (683807301; OIBCX) CL C NASDAQ 05/18/2010 6.16000 Bid 6.160000 29) 932.339 JPMORGAN TR II (OSTCX) SHORT DUR BD C NASDAQ 05/18/2010 11.00000 Bid 11.000000 301 9864.903 PIMCO FDS PAC ZNVT MGMT SER (693391138; PRRBX) REAL RTN CL B NASDAQ 05/18/2010 11.19000 Bid 11.190000 311 15000 GNMA REMIC TRUST 2005-51 (38379LXK2) OTC Mat: 01/20/2034 5.000 Fact: 0.9808827 05/18/2010 101.67281 Bid CMO Accrual 101.672810 Total Value: Total Accrual: Total: 5502,939.03 26,8~1.9- 16,264.Sc 10, 567. ~E 9,8~.= i0,'SS.o- 54,-138.,E 19,959 ?' 34.74 5502,686.99 $297.09 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Ir.c. If yee have quescia~:s, please contact EVP Systems at (818) 313-6300. (Revision 6.9.1; JUN. 4.2010 10:53AM WELLS FARGO ADVISORS Huohlar Wealth Managea4en,! Group Te197.7.767: 7344 o~ W~ g~go ~~~ F~ 77.7-975-8426 Wells F 80068-8685 ergo Advisors, LLC 3 I.emoyn~ Drive Lemoyne, pA 17043 Member FINIWS~C June 4, 2010 Manson Law Offices 10 E. High Street Carlisle, PA 17013 Fax:717-243-1850 RE: Alton Wentzel, Date of Death Values 5/18/2010 Alton Wentzel individual account 8780-7979 C r ~._.- Motors Liquidation Co (Formally GM) N0. 939 P. 1 50.60 518.00 J~aifer L Buehler, MBA lL Thomas McRoa, MBA, CRpCa Seniorvice president - Iaveatmieats Financial Consultant Fiaattcial Advisor tom.~nakee~wel(afargoadvisors.oota ]e~i~ei:bu6hler~wellafazgoadvisora.com 7~yada K Ne$ Kestdsa Meer . Senior Client Associate Registsted Client Associate lyndaneff~weIIsfargoadvisotscom keAdrameyer~rel]sfatgoadvisors.com 'hi©a Maaloosld Regiatezed ClieaL Associate cicia.msnkosld~al~llsfargoadvisors.com ~_ ~.' JUN, 7.2010 12:28PM WELLS FARGO ADVISORS Buol~ler Wealth Ma:,agement Group Te1717-7617344 of Walls Fargo A~dvtsoxs FazI17-975-8426 $00468.8685 Wells Fargo Advisors, LLC 3 Lemoyne Drive Lamoyae, P,R.17043 MemberANRA/5~C dune ?, 2010 Martsom Larv Offices I O E. High Street CarIisle,l'A 17013 Fax:717-243-1850 ~: Alton Wentzel,l7ate of Reath Values 5/18/2010 Alton Wentzel individual account 8780-7979 r~ -, ~. 1,05I AAM Hi Yield 8~. Income $9.988 N0.917 P, 1 $10,497.39 Jeaaifes L Buehler, MSA ~. Thomas MaRe~ M81~ CRFC' $enior'Vue President • Investments Financial Consultant F'iaanciel Advisor tomsackee(~wallsfargoadvisors.com jennifeLbuehler~wellsfargoadvisors.com Lgada R Neff Iteadra, Meyer 1~icia Maakaski Senior Client Associate Regisrered Client Associate ge 1 eff oadvisors.com kendrameyer~Ywellsfargoadvisors.rnm d Gitq! .Associate ynda'a ~ aiCid~s~JooSki~wellsfar4oadvisora.com Estate Valuation Date of Death: 05/18/2010 Valuation Date: 05/18/2010 Processing Date: 08/05/2010 Shares Security or Par Description 1) 1877 AT&T INC (002068102; T) COM NYSE 05/18/2010 2) 715 COMCAST CORP NEW (20030N101; CMCSA) CL A NASDAQ 05/18/2010 Total Value: Total Accrual: Total: $60,930.58 25.90000 25.31000 H/L 25.605000 18.90000 17.60000 H/L 18.000000 48,060.58 12,870.00 560,930.58 50.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (618) 313-6300. (Revision 6.4.1) High/Ask Low/Bid Estate of: Alton A. Wentzel, Jr. Report Type: Date of Death Number of Securities: File ID: 7371.S.wentzel.evp Mean and/or Div and Int Security Adjustments Accruals Value JUN, 4.2010 10:53AM WELLS FARGO ADVISORS N0, 939 P, 2 $4,453.00 money market fund ~Q ccT /I~o : $ ~ ~ O " ~ 4 ~ 4 If T can be of £cuther assistance, please give me a call. Sincerely, r Clzent Associate ORxs~rowivBarrx A Tradition of Excellence June 11, 2010 Martson Law Offices 10 East High St. Carlisle, PA 17013 Attention: Victoria L Otto, Estates Paralegal Shirley Wescott Orrstown Bank PO Box 250 Shippensburg, Pa 17257 Phone 717.530.2515 Re: Estate of Alton A Wentzel, Jr. Date of Death: May 18, 2010 77 East King Street Shippensburg, PA 17257 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNT Account # Title of Account Account # Title of Account 106002377 Alton A Wentzel Best regards, ~~ irley Wescott Receptionist Date opened Principal Accrued Interest DOD Bal Date opened Principal Accrued Interest DOD Bal 12/6/01 7475.39 .33 $7475.72 ~,4,P~~c`. ~ z Q M8TBallk June 17, 2010 Manson Law Offices 10 East High Carlisle, PA 17013 499 Mitchell Street, Millsboro, DE 19966 RE: Estate of Alton Wentzel Jr. Date of Death: May 18. 2010 Social Security #: 174-20-3067 Dear Ms. Otto: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. Account 7tjpe ........................... Checking Account Account Number ....................... 444332 Oumership (Names off .............. Alton Wentzel Jr. ~~9 D~• • • • • • • • • • • • • • • • • •.........09/01 /67 (account closed 05/27/ 10) Baltutce on Date of Death•.........$5,678.36 Accrued Interest $ 000 Total .......................................$5,678.36 The above named decedent did not have a safe deposit box. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please contact our Stonehedge branch at 960 Walnut Bottom Road, Carlisle, PA 17013 or 717-240- 4524. Sincerely, rte` ~ ~v(a; ~~,~ (;~~ VZ2tr ~O ~V ~..''~ L~ Charlene Warrington, Adjus ant Services 1-888-502-4349 JUN. 4.2010 9:45AM WELLS FARGO ADVISORS Nom` Buehler Wealth ManagCment GrouB Tel 717.761-7344 of Wells Fargo Advisors Fax717-8%5.8426 aoo-ass-ss$s walk ratigo Advisors LLc 3 Lemoyne brive Lemoyne, PA 17043 - Memba H40WSIPt June 4, 2010 Marston Law Offices 10 E. ~iigh Street Carlisle, PA 17013 Fax:717-243-1850 RE: Alton Wentzel, Date of Death Values 5/18/2010 Account number 8780-7981 Al's TnA Dear Vickie, Listed below is the date of death values for Alton's II2A: Number of Shares 1,000 2k 400 company Name Consumers Fizil. Pfd A LSZ Corp. Pengrowth Energy Mean Value Worthless $5.53 $1J.6.13 $9.79 $3,916.00 Bonds 8000 377 GB 5% 8/15/20X7 First Trust Sk00.780 $8,062.24 $11.30 $4,260.10 The last two items are bonds and have no mean. $5,873.28 money market fund which 51,500.00 monthly distribution w'as subtracted from because Y forgot to stop the distribution for 11Qay. If I can be of further assistance, please give me a call. Sin ly, T~. Neff S 'or Client Associate Jennifer L Buehler, MBA E. Thomas McKee, MBA, CRPC• Senior Vice President -Investments Financial Consultant Financial Advisor tom.mokee@wellsfargoadviaors.cotn jeaniferbuehle!@wellsfargoadvisora.com Lynda R. Nei Kendra Meyer Trie#a Mankosld Senior Client Associate Registered Client Associate Registered Client Associate yada.neff~.rc)lsfargoadvisors.com kendsmsyer@wellsfar$oadvisors.com aiciamankosld~wellsfargoadvisorS.COtn