HomeMy WebLinkAbout03-0196ALICE STEVENS SPANGLER ~
T~:
Pl.-Ii'liON FOR PROBATE snd GRANT OF I~-1-1'~
,~o~fa/~'x'yA4m. 199-05-789~ ~.
Thc petition of ~h{ undersized re~peclf~y represcn~ thai:
Your petitioner(s), who ts/~re I~ ~ of ale or older an t. he ex~'utQR
hi tile ~ ~ Of the above d~i:~d~lt., ~ JANUARY 4
--d ~x~dl(s) dai~d
~ of W~Is f~
Couzlly of CUMBERLAND ill the
Co,,,,,,onwealth of
med
De~dent was domic~ed a~ d~ath ~. C~BERLAND ~, p~,{,~ ~
32~ WESLEY DRIVe, MEC~NICSBURG, PA 17055 ~/~/~~
Dec.~dent, then 90 years Of' ~e, ¢:~¢~ ]~EBRIIARY ? 1
~ BET~ VILLAGE MEC~NICSBURG. PA 17055
~t ~ follows, d~t td ~ ~, ~ not ~vo~ ~ ~d not have a ~d
~ ~don of ~e ~ off~ for ~ob~e; ~ not ~c ~{m of a ~11~.g ~d
Ibx~dc~t ~ death owned property ~dth cslimaled ~u~ ~ foHo~:
~f not do~ ~ P~) P~ pm~ ~ P~-~ S
~f not do~
V~ue of r~ ~e ~ P~-~Iv~ $
~ma~ ~ fo~o~: N/A
5,428,000.
W'I-I~RJ~FOR~, l~.itionez(s) ~y ~ifi~it(S]"thif'prbbatd-of: the'lKsl/"~/rt]l"iuil--'iix~al(s~-" .... '5'=':
presented hercwkh and the grant of letters TESTAMENTARY
thcron. (:-,_ ,~.,,,,~, ~dminim~ c.-&; ~ &b.~c., · )
!
ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A.
VI.CE PRESIDENT AND~ TRIIST OFFICER
OATH OF PERSONAL REPRESENTATIVE
COMDrIO~~ OF PENNSYLVANIA
COUNTY OF CUMBERLAND~
Thc p~J~oner~s) above-named swcm~s) or affu'm(s) that the statements ~ thc foregoing petition
U-ue and correc~ to the best of the knowledge and belief of pc~tloucr(s) and grot as personal rcpr~scn-
m~vc(s) of thc above decedent pcfl~on~s) w~ w¢~ and u~y admin~er the estate zzcordLug to law.
Alliirst Trust Coapany of P~nnsylvania, N.A.
NO,_ 21-2003-196
~_~ Of ALICE STEVENS SPANGLER~ D~'
D~CR~ O~ ~ROBATE A~D G~r O~ ~
March 5th
AND NOW
JANUARY 4, 2001
rf ~ DECREED d~ the ~rmc~s) ~:~
ALICE STEVENS SPANGLER
~ TEST~ENTARY
~~ ~ ALLFIRS~RUS~ COMPA~ PENNSYLVANIA N
K~O~ AS ~B BA~ SUCC~SSO~
Probate, ~, Eft- ......... $ 2 ~ 265.00
~on ~~ .......... ~o
~X~.~ ~).. ~ 12,00
JCP ~ 10.00
~ ~b ~.~ 2~ s ~ ·
22.00
~ ar ...........
~otal S2,302.00
DONNA M. 0:~0, 1st DEPUTY ~/~
SCUDDER G. STEVENS
120 N. UNION STREET, P 0 BOX 1156
· (~610) 444-9840
PHOI~
KENNETT SQUARE, PA
19348
I
MAiL LETTERS TO BANY !ON 3-5-03
AR~fEKrCION SUE MAUERY ~RUST OFFICER
his is to certify that the infbrmation hcrc given is correctly copied from an original certificate o£ death duly filed xvith mc as
Local Registrar. The original certificate will be forwarded to the State Vital kcct rd, ()ffice for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
i .ocal
Rc~isu:ar
No. ~ Date
COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS
CERTIFICATE OF DEATH
1SEX SO~,AL SECURITY NUMBER 1 DATE OF DEA?H Day. ¢ea~, ....
zfemale ~] 99 --05 7893 ~Feb. 21 , 2003
. . ~,.,* [] E,,O~. .... [] ~o* [] ,,u,.~ . c,,.,
,_ 90 ~. : 1.4,1912 ~ersey Shore,PA ,. 0~ J~ ,.~i~ s~ []
Alice S. Spangler
~rl~d ~. r ~1~ ~. .~y. Village [~.~,~.. ....... ~,~hite.
325 Wesley Dr. ,~s,~
~h~icsb~, PA1 7055 ~=..,~ ,m.c~rl~d m.=~
Jo~ w. Stev~s ,..Helen Myers
~,.. uo~ P. Steve~ ~605 Kohl~ Place,~2,~p Hill,PA 17011
,. MEDIATE CAUSE (F,nal //~" /
_E TO, OR AS A CONSEQUENCE
/t~0
DUE TO (GEt AS A CONSEQUENCE (DF}:
DATE OF LNJURYDay. Year) TIME OF INJURY ii,INJURY AT WORK? J ~SCRJBE HOW INJURY OCCURRED.
[] .o[]
Nob. u. .
DATE FILED (Month Day, Yeall
21-2003-196
LAST WILL AND TESTAMENT
I, ALICE STEVENS SPANGLER of Mechanicsburg, Cumberland County,
Pennsylvania, make, publish and declare this to be my Last Will and Testament and hereby
revoke all prior Wills and Codicils made by me.
FIRST: I direct the payment out of my estate of my enforceable debts, and that
the costs of administration of my estate, the expenses of my last illness and funeral, and all
estate, inheritance, succession, death or similar taxes (except generation-skipping transfer
taxes) assessed with respect to my estate herein disposed of, or any part thereof, or on any
bequest or devise contained in this my Last Will (which term wherever used herein shall include
any codicil hereto), or on any insurance upon my life or on any property held jointly by me with
another, or on any transfer made by me during my lifetime, or on any other property or interests
in property included in my estate for such purposes, be paid out of my residuary estate and shall
not be charged to or against any recipient, beneficiary, transferee or owner of any such property
or interests in property included in my estate for such tax purposes.
SECOND:
A. I request that my Executor abide by any memorandum by me directing the
disposition of this property or any part thereof.
B. I give, devise, and bequeath to HELEN LONGANECKER BALLS, my
diamond and ruby ring and my silver tea service.
C. I give, devise, and bequeath to MARY STEVENS LONGANECKER, the
flat silver which belonged to my mother.
D. I give, devise, and bequeath to my brother, JOHN P. STEVENS, and my
sister, MARY S. LONGANECKER, my household and personal effects and other tangible
personalty of like nature (not heretofore specifically bequeathed and not including cash or
securities), together with any existing insurance thereon, as they may choose.
Last Will and Testament
Page -I-
Initials ~.~,
A:~spangler.wil
E. I direct my executor hereinafter named, to convert the residue of my
estate (including all property over which I have a power of appointment, to include but not be
limited to, any and all Trusts created by George S. Spangler) into cash at public or private sale
and to distribute said residue as follows:
1. I give, devise, and bequeath the sum of One Hundred Thousand
($100,000.00) Dollars to be divided among each of the following itemized charities and in the
proportions set forth therein:
a. Fifteen (15%) percent thereof to Trinity Evangelical Lutheran Church, Lemoyne,
Pennsylvania.
b. Fifteen (15%) percent thereof to Camp Hill Presbyterian Church, 101 North 23r~
Street, Camp Hill, Pennsylvania.
c. Twenty (20%) percent thereof to Wilson College, Chambersburg, Pennsylvania.
d. Five (5%) percent thereof to Susquehanna University, Selinsgrove, Pennsylva-
nia.
e. Ten (10%) percent thereof to Holy Spirit Hospital, Camp Hill, Pennsylvania.
f. Five (5%) percent thereof to Polyclinic Medical Center, Harrisburg, Pennsylvania.
g. Five (5%) percent thereof to Harrisburg Hospital, Harrisburg, Pennsylvania.
h. Five (5%) percent thereof to West Shore Public Library, Camp Hill, Pennsylvania.
i. Five (5%) percent thereof to Cumberland County Historical Society, Carlisle,
Pennsylvania.
j. Five (5%) percent thereof to Bethesda Mission, Harrisburg, Pennsylvania.
k. Ten (10%) percent thereof to Bethany Village Retirement Community, 325
Wesley Drive, Mechanicsburg, Pennsylvania 17055.
2. I give, devise, and bequeath the sum of Fifteen Thousand
($15,000.00) Dollars to each of my following nieces and nephews by marriage:
a. ANNE S. WILLIAMS
b. ALEXANDRETTE KLOUSER
c. JOANNE SPANGLER HANKEE
Last Will and Testament
Page -2-
Initials~
A:~spangler.wiJ '
3. I give, devise, and bequeath in equal portions the residue of my
estate of every nature and wherever situate to my following nieces and nephews:
a. JOHN P. STEVENS, III
b. SCUDDER G. STEVENS
c. PETER J. STEVENS
d. EDWIN S. LONGANECKER, JR.
e. JOHN R. LONGANECKER
f. HELEN L. BALLS
4. If any of the aforenamed persons in paragraphs SECOND: E. 2.
and SECOND: E. 3. predecease me, then the share of such predeceased person shall be
distributed to his or her issue, per stirpes. If any of said aforenamed persons predecease me
and leave no issue who survive me, then the share of such deceased person shall be added to
the shares established herein for the other said aforenamed persons.
THIRD:
A. I direct that any legacy or share of real or personal estate or income
passing to any minor or legally adjudicated incapacitated person under the provisions of this Will
shall be retained, invested or sold, in accordance with the general powers contained in this Will,
by my Executor, as Trustee, IN TRUST, to apply such pads of the income and principal thereof
as such Executor, in his/her sole discretion, may deem necessary for such minor's or incapaci-
rated person's maintenance, support and education, and any balance remaining shall be paid to
the beneficiary upon termination of the minority or incapacity. I direct that such payments for
maintenance, support and education shall be made without the intervention of a guardian, and
the receipt of such persons as may be selected by my Executor to disburse the same shall be a
sufficient acquittance.
B. Except as otherwise provided herein, all payments of principal and
income payable, or to become payable, to any beneficiary of this my Will, and of any Trust
created hereunder, shall not be subject to anticipation, assignment, pledge, sale or transfer in
any manner, nor shall any said beneficiary have the power to anticipate or encumber such
Last Will and Testament
Page -:~ ~
Initials J~,
A:~pangler.wi[
interest, nor shall such interest, while in the possession of my Executor or Trustee, be liable for,
or subject to, the debts, contracts, obligations, liabilities or torts of any beneficiary.
FOURTH: In addition to the powers given by law, I authorize my Executor to sell
or exchange for such price and on such terms as he/she deems advisable, any or all real or
personal assets of my estate; to grant options upon, mortgage, lease without limit of time, or
lease on ground rent, any real property of my estate; to distribute any assets of my estate in kind
at values determined by him/her; and to compromise any claims by or against my estate.
FIFTH: I nominate, constitute and appoint as Executor of this my Will, DAUPHIN
DEPOSIT BANK AND TRUST COMPANY, or its legal successor. Upon its resignation or
inability to serve, I nominate, constitute and appoint my brother, JOHN P. STEVENS, as
Executor in its stead.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this L/ day of
I. JIC~L;~:::I I IUI::~I , /-UULJ.
ALICE STEVENS SPA~IGL-"I~R
SIGNED, SEALED, PUBLISHED and DECLARED by the within named Testatrix
as and for her Last Will and Testament, in the presence of us, who, at her request, in her
presence, and in the presence of each other, have hereunto subscribed our names as wit-
Last Will and Testament
Page -~ .~
I n itials_~..L
A:~spangler ~'il -
COMMONWEALTH OF PENNSYLVANIA ·
· SS·
COUNTY OF--_-~ -~- --("'~'-'"'~"-"--a~'-'9--"~z~'- '
We, ALICE STEVENS SPANGLER, /~. 9-~z,//~ ,/~,~ c_ // , and
~9/~..,~/~ ~-,/e_ /. ~~ respectively, whose names are signed to the attached or
7
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 volunta~ act for the purposes therein
expressed; and that each of the Witnesses, in the presence and hearing of the Testatrix, signed
the Will as 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·
WiB~ss: ~ - f ' ALICE STEVENS sblN~ -
SUBSCRIBED, SWORN TO, and ACKNOWLEDGED before me, a
Uota~ Public, bythe Testatrix, and byZ.~r~ ~>/~ , and ~.~'~
this~~day ~n~'~°~/ ~
Witnesses,
of D~r~.
- - I~otary Public-
Last VViil and Testament
Page-5-~/~
Initials~k_~_).
A:~spangler.w~
Notarial Seal
Debm g Swauger, Notary Public
Lower Allen Twp. Cumberland County
My Commission Expires March 16, 2002~
Member, Pennsylvania Association of Notaries
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ALICE STEVENS SPANGLER
Date of Death: 2/21/03
Will No. 2003-00196 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 3/30/03 ·
Name Address
John P. Stevens
John P. Stevens, lll
3605 Kohler Place Apt. 2
Camp Hill
PA 17011
802 Division Avenue
Willow Grove
PA 19090
Scudder G. Stevens
911 Old Kennett Road
Kennett Square
PA 19348
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: 4/1/03
Name: Scudder G. stevens, Esquire
Address: 120 N. Union Street, P.O. Box 1156
Kennett Square PA 19348
Capacity:
Telephone(610) 4449840
X
Personal Representative
Counsel for Personal
Representative
ALICE STEVENS SPANGLER
Continuation of Certification of Notice Under Rule 5.6(a)
Page 1
2/21/03
Names and addresses
Name
Peter J. Stevens
Address
1715 Green Street, Suite 2
Philadelphia
PA
19130
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ALICE STEVENS SPANGLER
Date of Death: 2/21/03
Will No. 2003-00196 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Coud Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on 3/28/03 :
Name Address
See Attached List of Beneficiaries
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: 4/1/03 ~ --
Sign~ture~_~
Name: Scudder G. Stevens, Esquire
Address: 120 N. Union Street, P.O. Box 1156
Kennett Square PA
19348
Telephone(610) 4449840
Capacity:
X
Personal Representative
Counsel for Personal
Representative
BENEFICIARIES
ESTATE OF ALICE STEVENS SPANGLER
Mary S. Longanecker
10 Windbriar Lane
Gettysburg, PA 17525
Trinity Evangelical Lutheran Church
509 Hummel Avenue
Lemoyne, PA 17043
Camp Hill P, resbyterian Church
101 N. 23ra Street
Camp Hill, PA 17011
Wilson College
1015 Philadelphia Avenue
Chambersburg, PA 17201
Susquehanna University
514 University Avenue
Selinsgrove, PA 17870
Holy Spirit_~lospital
503 N. 21s~ Street
Camp Hill, PA 17011
Polyclinic Medical Center
2601 N. Third Street
Harrisburg, PA 17110
Harrisburg Hospital
111 S. Front Street
Harrisburg, PA 17101
West Shore Public Library
30 N. 31S~Street
Camp Hill, PA 17011
Cumberland County Historical Society
21 N. Pitt Street
Carlisle, PA 17013
Bethesda Mission
611 Reily Street
Harrisburg, PA 17102
Bethany Village Retirement Community
325 Wesley Drive
Mechanicsburg, PA 17055
Anne Spangler Williams
16 Sherman Avenue
Takoma, MD 20912
Alexandrette Spangler Klouser
561 Lanceshire Lane
State College, PA 16803
JoAnne S~angler
175 E. 96''' Street - Apt.4C
New York, NY 10128
Edwin S. Longanecker, Jr.
600 S. Redbud Ridge
Mt. Pleasant, IA 52641-8129
John R. Longanecker
10 Windbriar Lane
Gettysburg, PA 17525
Helen L. Balis
435 Concord Avenue
Boulder, CO 80304
I I
Z
FROM
Sue Hauery (717) 25.5-2051
TO
R~gister of lfi11$ Omherland County
One Courthouse Square
o ~
· 8365193185*
lines,
Preprint ~i~[I I~Jiin~'5-JJJj~rbill Number
Assumed sender unless
~ Senaer
~ ~IRBO~E
~Pa~
Paid in
Advance
N0.0f Pkgs. Weight (L~) One box mum be ch~k~ I
L~r ~ress ~er /
Sp~lal Inaru~lons
~. SAT ~' H~
~.~B ~
836 519'
836 519'
allfirst®
Allfirst Trust
21.3 Market Street
Harrisburg, PA 17101-2127
717 255 2059 tel
May 15, 2003
OVERNIGHT DELIVERY
Register of Wills
Cumberland County
One Courthouse Square
Carlisle, PA 17013
Re:
Alice Stevens Spangler, Executor
SS #199-05-7893
File #2003-00196
Dear Sirs:
Enclosed please find our Trust Funds Check in the amount of $665,000 payable to the Register
of Wills, representing a payment on the Inheritance Tax in the above Estate in the amount of
$700,000 less the 5% discount of $35,000. Please credit this payment to the above Estate.
If you have any questions, please call me at 255-2051.
Very truly yours,
(Mrs.) Sue Mauery
Vice President & Trust Officer
SM/it
Enclosure
C: Scudder G. Stevens
0fi: 0[~ q t ),~/~t £0.
AFT-2007
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)
OO257O
ALLFIRST TRUST BANK
213 MARKET STREET
HARRISBURG, PA 17101
........ fold
ESTATE INFORMATION: SSN: 199-05-7893
FILE NUMBER: 2103-01 96
DECEDENT NAME: SPANGLER ALICE STEVENS
DATE OF PAYMENT: 05/15/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 02/21/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $665,000.00
TOTAL AMOUNT PAID:
$665,000.00
REMARKS: ALLFIRST TRUST
SEAL
CHECK# 20422356
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
AMENDED
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ALICE STEVENS SPANGLER
Date of Death: 2/21/03
Will No. 2003-00196 Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on or about 4/3/03 ·
Name Address
Cleve J. Fredricksen Library
(formerly West Shore Public Library)
100 19th Street
Camp Hill PA 17011
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
Date: 5/20/03
Capacity:
Signature ~
Name: Scudder G. Stevens, Esquire
Address: 120 N. Union Street, P.O. Box 1156
Kennett Square PA
19348
Telephone(610) 4449840
X
Personal Representative
Counsel for Personal
Representative
Investment Group
M&T Bank, 213 Market Street, Harrisburg, PA 17101-2127
717 255 2059
November 13, 2003
OVERNIGHT DELIVERY
Register of Wills
Cumberland County Courthouse
One Court House Square
Carlisle, PA 17013
Re: Alice Stevens Spangler, Executor
Dear Sirs:
Enclosed please find two (2) copies of the Pennsylvania Inheritance Tax Return and two
(2) copies of the Inventory for the above Estate. Will you please time-stamp one copy of
the Inventory and return to me in the envelope provided.
I am also enclosing our Trust Fund check in the amount of $76,065.97, representing the
balance due on the Pennsylvania Inheritance Tax.
Also, I am enclosing for your records a copy of the Federal Estate Tax Return for this
Estate.
If you have any questions, please feel free to contact me.
Very truly yours,
(Mrs.) Sue Mauery
Vice President & Trust Officer
SM/lt
Enclosures
C: Scudder G. Stevens
M&T Investment Group
N^ME SPANGLERt
NO. 80 155
AL[CE
FOR
SUE NAUERY
I~HERITaNCE TaX
50 BALANCE OUEt SSa
DETACH AND RETAIN THIS PORTION FOR YOUR RECORDS
STEVENS EX
NO, ~
DATE
REMrFf'ANCE AMOUNT
INCOME I PRIN,
76t065.97
199-05--]893
CS 69
ROBERTAMAGARO 1 LBS 1 OF 1
717-231-2659
M&T - MARKET ST 2ND BLOOR
213 MARKET STREET
HARRISBURG PA 17101
SHIP TO:
REGISTER OF WILLS
CUMBERLAND COUNTY COURTHOUSE
ONE COURT HOUSE SQUARE
CARLISLE PA 17013-33:30
~ PA 171 9-14
IIIllllllll Illlllllllllll
UPS NEXT DAY AIR 1
TRACKING #: 1Z 4A5 76X 01 9342 8077
BII_J..ING: P/P
Cost Center 001-0000:001-6270 ~ TM
CS 5,5,45 0 W0011t60 24.0A 10/2003
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(~ 1-96)
CD 003235
M & T INVESTMENT GROUP
213 MARKET STREET
HARRIBSBURG, PA 17101
........ fold
ESTATE INFORMATION: SSN: 199-05-7893
FILE NUMBER: 2103-01 96
DECEDENT NAME: SPANGLER ALICE STEVENS
DATE OF PAYMENT: 11/17/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/21/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 976,065.97
REMARKS:
TOTAL AMOUNT PAID:
M & T INVESTMENT GROUP
976,065.97
SEAL
CHECK#400029692
INITIALS: DO
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
I--
Z
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UJ
z
z
Z
X
I-
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
SPANGLER, ALICE S.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
02/21/2003 7/4/1912
(IF APPLICABLE) SURVIVING SPOUSE~ NAME (LAST, FIRST, AND MIDDLE INITIAL)
FILE NUMBER
21
COUNTY CODE
OFFICIAL USE ONLY
-- 03 0196
YEAR NUMBER
SOCIAL SECURITY NUMBER
199-05-7893
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECUR['~ NUMBER
r~ 1. Original Retum r--] 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82)
r~l 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required
r-~ 6. Decedent Died Testate (Attach copy of Will) [-~ 7. Decedent Maintained a Living Trust (Attach c~oy of Trust) ~0 8. Total Number of Safe Deposit Boxes
[~ 9. Litigation Proceeds Receiwd [---'] 10. Spousal Poven'y Credit (date o, death bet .... 12-31-91 ar,~ 1-1-85) [~ 1 1. Election to tax under Sec. 9113(A)(AttaCh SCh O)
NAME
SUE MAUERY, VP & TO
FIRM NAME (If Applicable)
MANUFACTURERS AND TRADERS TRUST CO.
COMPLETE MAILING ADDRESS
MANUFACTURERS AND TRADERS TRUST CO
213 MARKET STREET
HARRISBURG, PA 17101-2127
TELEPH~E NU~ER
717-255-2051
0.=0~
0.00
0.00
0.00
42,638.25
0.00
5,441,831.57
(6)
OFFICIAL USE ONLY
5,484,469.82
205,700.83
4,870.17
(11)
(12)
(13)
(14)
210,571.00
5,273,898.82
100,000.00
5,173,898.82
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Pmpeffy
(Schedule E) (5)
6. Jointly Owned Property (Schedule F)
(6)
E~] 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, & Lions (Schedule I) (10)
1 1. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
1 3. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has nat been
mede (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0. O0 x.00 (t5)
0,00 x .045 (16)
628.50
x .12 (17)
5,173,270.32
x .15 (18)
(t9)
1 5. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (aX1.2)
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
0.00
0.00
75.42
775,990.55
776,065.97
20,
2W4645 1.000
Decedent's Complete Address:
ADORESS
KOHLER PLACE APT 2
CAMP HILL
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable D. Interest
E, Penalty
0.00
665,000.00
35,000.00
0.00
0.00
I STATE I ~P
PA 17011-2715
(1) 776,065.97
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
700,000.00
0.00
76,065.97
4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
A. Enter the interest on the tax due.
(5A). 0.0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 76,065.97
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 property transferred or its income; ......... ~
c. retain a reversionary interest; or ................................ ~
d. receive the promise for life of either payments, benefits or care? ................. ~
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................ ~
3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? r~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................ r--]
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 know~edge and belief, it is true, correct and con~lete.
Declaration of preparer other than the personal representative is based on all infocmatian Of which preparer has any knowledge.
_~NATURE OF PERSON RESPONSIBLE FOR FILING RE~.~.~
RES~ 1MANUFACTURERS ~D T~ERS TRUST CO. SUCC~S6~O
~.M~T ST~ET, HA~BURG, PA 17101-2127
DATE
ALLFIRST TRUST CO. OF PA, N.A. 213
SIGNATURE OF PREPARER OTHER THAN REPRES~rATIVE DATE
ADORESS-3.3'321 MIDLOTHIAN TNPK STE. E MIDLOTHIAN, VA 23113
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. § 9916 (a) (1.1) (i)].
For dates of death on or after January 1. 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)]
The statute does not exempt a transfer to a surviving spouse from tax. and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. §9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
2w4646 1.0oo
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT D~CEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
SPANGLER, ALICE S. 21-03-0196
Include the ~roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 575.00
PA DEPARTMENT OF REVENUE
REFUND DUE ON DECEDENT'S STATE
INCOME TAX RETURN FOR 2002
ALLFIRST BANK
CHECKING ACCOUNT #0080793010
BALANCE AT DATE OF DEATH
INTEREST ACCRUED TO DATE OF DEATH ON DECEDENT'S CHECKING
ACCOUNT #0080793010
PNC BANK
CHECKING ACCOUNT %50-8003-5045
BALANCE IN ACCOUNT AT DATE OF DEATH
INTEREST ACCRUED TO DATE OF DEATH ON DECEDENT'S CHECKING
ACCOUNT #5080035045
UNITED HEALTHCARE
REIMBURSEMENT FOR WEST SHORE ALS
TANGIBLE PERSONAL PROPERTY
INCLUDED AT APPRAISED VALUE
COPY OF APPRAISAL ATTACHED
TOTAL (Also enter on line 5, Recapitulation) $
39,198.25
4.57
2,160.65
0.44
70.84
628.50
42,638.25
2W46AD 2.000 (If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
SPANGLER, ALICE S. 21-03-0196
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIP~ON ~ PRORER~ % OF
I~M i INCLUDE 3HE NAJvlE OF THE TRANSFEREE, ~EIR RE~O~HIP TO DATE OF DEATH DECD'S EXCLUSION
NUMBER ~CEDE~ AND THE ~ OF TRANSFER A~H A CO~ OF ~E TAXABLE VALUE
~ED FOR REAL ~TA~. VALUE OF ASSET INTEREST (F APPUCABLE)
1. ON MARCH 22, 1983, THE 0.00 100.00 0.00 0.00
DECEDENT CREATED THE ALICE S.
SPANGLER REVOCABLE TRUST, WITH
DAUPHIN DEPOSIT BANK AND TRUST
CO. (NOW MANUFACTURERS AND
TRADERS TRUST CO.), AS
TRUSTEE. THE DECEDENT
RETAINED THE RIGHT TO INCOME
FOR LIFE AND THE RIGHT, BY
INSTRUMENT IN WRITING, TO
MODIFY, ALTER, AMEND, OR TO
REVOKE THE TRUST IN WHOLE OR
IN PART AT ANY TIME DURING HER
LIFE.
UPON DEATH OF THE DECEDENT,
THE TRUST WILL TERMINATE AND
ALL ASSETS, WHETHER PRINCIPAL
OR INCOME, SHALL BE
DISTRIBUTED TO THE EXECUTOR(S)
OF HER ESTATE TO BE
DISTRIBUTED AS PART OF THE
RESIDUE OF THE DECEDENT'S
ESTATE. (COPY OF TRUST
AGREEMENT, AND AMENDMENTS
THERETO, ATTACHED.) ON THE
DATE OF THE DECEDENT'S DEATH,
THE FOLLOWING ASSETS WERE HELD
IN THE TRUST (SEE CONTINUATION
SCHEDULE G):
2 ARK FDS 165,888.31 100.00 0.00 165,888.31
CUSIP: 040711400
Shares/Par: 165888.31
Exchange: NASDAQ
MMKT INSTL
3 ARK FDS 101.16 100.00 0.00 101.16
CUSIP: 040711400
ACCRUED INTEREST TO DATE OF
DEATH
4 ARK FDS 1,185,196.19 100.00 0.00 1,185,196.19
Total from continuation pages .... 4,090,645.91
TOTAL(AlsoenteronlineT, Recapitulation) $
5,441,831.57
(If more space is needed, insert additional sheets of same size.)
2W46AF 20O0
Estate of: SPANGLER, ALICE S.
Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property
Item
No. Description
Date of death % of Decd's Exclusion
Value of asset Interest (If applicable)
Page 2
21-03-0196
Taxable Value
4 CUSIP: 040711665
Shares/Par: 113851.699
Exchange: NASDAQ
PA TXFREE INST
5 ARK FDS
CUSIP: 040711665
ACCRUED INTEREST TO DATE OF
DEATH
6 ALLIED IRISH BKS P L C
CUSIP: 019228402
Shares/Par: 34638
Exchange: NYSE
SPON ADR ORD
7 ARK FDS
CUSIP: 040711681
Shares/Par: 11686.213
Exchange: NASDAQ
BLUE CHIP INST
8 ARK FDS
CUSIP: 040711533
Shares/Par: 27891.57
Exchange: NASDAQ
VAL EQTY INSTL
9 ARK FDS
CUSIP: 040711103
Shares/Par: 1915.004
Exchange: NASDAQ
CAP GROWTH PTF
10 HERSHEY FOODS CORP
CUSIP: 427866108
Shares/Par: 600
Exchange: NYSE
11 SECURITIES WERE HELD BY THE
MANUFACTURERS AND TRADERS
TRUST CO. OF PA. IN A
REVOCABLE TRUST CREATED BY
GEORGE S. SPANGLER, THE
2,632.85 100.00 0.00
931,589.01 100.00 0.00
137,780.45 100.00 0.00
196,635.57 100.00 0.00
20,337.34 100.00 0.00
39,004.50 100.00 0.00
2,632.85
931,589.01
137,780.45
196,635.57
20,337.34
39,004.50
0.00 100.00 0.00 0.00
Estate of: SPANGLER, ALICE S.
Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property
Item
No. Description
Date of death % of Decd's Exclusion
Value of asset Interest (If applicable)
Page 3
21-03-0196
Taxable Value
12
13
14
15
16
17
DECEDENT'S HUSBAND, WHO DIED
11/16/1981. THE DECEDENT WAS
GRANTED A GENERAL POWER OF
APPOINTMENT THAT SHE STILL
POSSESSED, UNEXERCISED, ON THE
DATE OF HER DEATH. ASSETS
HELD IN THE TRUST ARE SUBJECT
TO THIS POWER ARE LISTED ON
THE ATTACHED SUPPLEMENT:
(COPY OF THE TRUST AGREEMENT
AND AMENDMENTS THERETO
ATTACHED.)
~ FDS
CUSIP: 040711400
Shares/Par: 108252.41
Exchange: NASDAQ
MMKT INSTL
ARK FDS
CUSIP: 040711400
ACCRUED INTEREST TO DATE OF
DEATH
ARK FDS
CUSIP: 040711665
Shares/Par: 40082.604
Exchange: NASDAQ
PA TXFREE INST
ARK FDS
CUSIP: 040711665
ACCRUED INTEREST TO DATE OF
DEATH
ALLIED IRISH BKS P L C
CUSIP: 019228402
Shares/Par: 58500
Exchange: NYSE
SPON ADR ORD
Account #1154831704
ARK FDS
CUSIP: 040711681
108,252.41 100.00 0.00
108,252.41
59.69 100.00 0.00 59.69
417,259.91 100.00 0.00
934.85 100.00 0.00
1,573,357.50 100.00 0.00
210,947.88 100.00 0.00
417,259.91
934.85
1,573,357.50
210,947.88
Estate of: SPANGLER, ALICE S.
Schedule ~ -- Inter-vivos Transfers & Misc. Non-probate Property
Item
No. Description
Date of death % of Decd's Exclusion
Value of asset Interest (If applicable)
Page 4
21-03-0196
Taxable Value
Shares/Par: 17892.102
Exchange: NASDAQ
BLUE CHIP INST
18 ARK FDS
CUSIP: 040711533
Shares/Par: 64092.759
Exchange: NASDAQ
VAL EQTY INSTL
ACCOUNT #1154831704
451,853.95 100.00 0.00
451,853.95
TOTAL. (Carry forward to main schedule) ...... 4,090,645.91
EV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
SPANGLER, ALICE S. 21-03-0196
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
777.90
5.
6.
7.
Tot&l
FUNERAL EXPENSES:
MUSSELMAN FUNERAL HOME & CREAMATION
P. O. BOX 137
LEMOYNE, PA 17043-0137
ITEMS NOT COVERED IN FUNERAL TRUST ACCOUNT
JAMES R. GINGRICHMEMORIALS
CEMETERY INSCRIPTION
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) MJ~TO'FAC~ERS & TI~A.DERS TRUST
Social Security Number(s) / EIN Number of Personal Representative(s) 5 2 - 2 2 0 6 2 3 8
Street Address 213 MARKET STREET
CO
City HARRISBURG State PA Zip 17101-2127
Year(s) Commission Paid:
Attorney Fees Name .- SCUDDER G. STEVENS, ESQ.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State __ Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
EXPENSES INCURRED ON SALE OF ASSETS LISTED
ON SCHEDULE G AND SCHEDULE H
CUMBERLAND LAW JOURNAL
COST OF ADVERTISING & PROOF
OF PUBLICATION
GEORGE HAAR
933 E. SIDDONSBURGS ROAD
DILLSBURG, PA 17019
APPRAISAL OF PROPERTY
from continuation pages ....
TOTAL (Also enter on line 9. Recapitulation)
100.00
82,846.75
109,682.00
0.00
2,302.00
0.00
0.00
5,700.96
75.00
40.00
4,176.22
205,700.83
2W46AG 2.000 (If more space is needed, insert additional sheets of same size)
Estate of~ SPANGLER, ALICE S.
Schedule H, Part B -- Administrative Costs
Item
Description
Page 2
21-03-0196
Amount
10
11
12
13
SCUDDER G. STEVENS
P. O. BOX 1156
KENNETT SQUARE, PA 19348
ADMINISTRATIVE EXPENSES
PAID 5/20/03 $1,415.30
PAID 5/28/03 $1,415.30
THE PATRIOT NEWS
P. O. BOX 60367
HARRISBURG, PA 17106-0367
NOTICE PUBLICATION
ADDITIONAL ADMINISTRATIVE EXPENSES (ESTIMATED)
MANUFACTURERS AND TRADERS TRUST CO.
COMMISSIONS DUE ON GEORGE SPANGLER TRUST
AT DATE OF DEATH. THE TRUST ACCOUNT IS
INCLUDED ON SCHEDULE H.
2,830.60
241.15
1,000.00
104.47
TOTAL. (Carry forward to main schedule) ...... 4,176.22
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES,& LIENS
ESTATEOF FILENUMBER
SPANGLER, ALICE S. 21-03-0196
Include
ITEM
NUMBER
lO
unreimbursed medical expenses.
DESCRIPTION
U.S. TREASURY
BALANCE DUE ON DECEDENT'S 2002 FEDERAL INCOME TAX RETURN
BETHANY VILLAGE
325 WESLEY DRIVE
MECHANICSBURG, PA 17055
BALANCE DUE FOR SKILLED CARE TO DECEDENT
ALERT PHARMACY AT BETHANY VILLAGE
325 WESLEY DRIVE
MECHANICSBURG, PA 17055
VERIZON
P. P. BOX 28000
LEHIGH VALLEY, PA 18002-8000
FINAL BILL FOR TELEPHONE SERVICE
03/26/03 16.49
04/01/03 2.33
CONNER-RICH ASSOC
207 HOUSE AVENUE SUITE 101
CAMP HILL, PA 17011
BETHANY VILLAGE
325 WESLEY DRIVE
MECHANICSBURG, PA 17055
BALANCE DUE ON ROOM AT DEATH
HELEN BALIS
CHECK #5037 DATED 12/12/2003
CHRISTMAS GIFT
METRO MED SERVICES
DIV OF SILVER SPRING AMB
102 MARKET STREET
NEW CUMBERLAND, PA 17070
DECEDENT'S MEDICAL EXPENSE
MANUFACTURERS AND TRADERS TRUST CO.
COMMISSIONS DUE ON TRUST U/A AT DATE OF DEATH
QUANTUM IMAGING & THERATPETIC ASSOC
2527 CRANBERRY HIGHWAY
AMOUNT
2,047.00
1,019.20
117.57
18.82
96.06
704.10
100.00
115.00
120.58
3.94
Total from continuation pages .... 527.90
TOTAL (Also enter on line 1 0, Recapitulation) $ 4,8 7 0.17
2W46AH 2.000 (If more space is needed, insert additional sheets of the same size)
Estate of: SPANGLER, ALICE S.
Schedule I -- Debts of Decedent, Mortgage Liabilities & Liens
Page 2
21-03-0196
Item Value at
No. Description Date of Death
10 WAREHAM, MA 02571
SERVICES TO DECEDENT
11 HARTMAN & SCHEUCHENZUBER
4823 E. TRINDLE ROAD, SUITE 200
MECHINCSBURG, PA 17050
PREPARATION OF 2002 INDIVIDUAL
INCOME TAX RETURNS
12 PATRIOT NEWS
P. O. BOX 60367
HARRISBURG, PA 17106-0367
BA/~ANCE DUE ON ACCOUNT #002640217
525.00
2.90
TOTAL. (Carry forward to main schedule) ...... 527.90
REV-1513 EX+ (9~)0)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
SPANGLER, ALICE S.
FILE NUMBER
21-03-0196
NUMBER
k
5
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS ]include outdght spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
BALIS, HELEN L
435 CONCORD AVENUE
BOULDER, CO 80304
STEVENS, PETER J
1715 GREEN STREET, SUITE 2
PHILADELPHIA, PA 19130
STEVENS, SCUDDER G
911 OLD KENNETT ROAD
KENNET SQUARE, PA 19348
STEVENS, III, JOHN P
802 DIVISION AVE~u~
WILLOW GROVE, PA 19090
STEVENS, JOHN P
3605 KOHLER PLACE APT 2
CAMP HILL, PA 17011
TANGIBLE PERSONAL PROPERTY
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
NIECE
NEPHEW
NEPHEW
NEPHEW
BROTHER
AMOUNTORSHARE
OF ESTATE
854,711.72
854,711.72
854,711.72
854,711.72
314.25
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
~ SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE ANDGOVERNMENTAL DISTRIBUTIONS
SECOND ARTICLE,ITEM E(a through k) of the will
bequeaths One Hundred Thousand Dollars ($100,000.00)
to various charities in various percentages. The
Charities and their appropriate percentage are listed
below in
Items 2 through 12:
TRINITY EVANGELICAL LUTHERAN CHURCH
509 HUMMEL AVENUE
Total from continuation pages ....
TOTAL OFPARTII-EN~RTOTAL NON-TAXABLEDISTRIBUTIONSONLINE13OFREV-1500COVERSHEET
0.00
15,000.00
85,000.00
100,000.00
2W46AI 1,000
(If more space is needed, insert additional sheets of the same size)
Estate of: SPANGLER, ALICE S.
Schedule J Part i -- Beneficiaries
Item
No. Name and Address of Person(s) receiving property
Relationship
Page 2
21-03-0196
Amount or
Share of Estate
LONGANECKER, JR., EDWIN S
600 S. REDBUD RIDGE
MT. PLEASANT, IA 52641-8129
LONGANECKER, JOHN R
10 WINDBRIAR LANE
GETTYSBURG, PA 17525
8
SPANGLER, JOANNE
175 E. 96TH STREET - APT. 4C
NEW YORK, NY 10128
KLOUSER, ALEXANDRETTE S
561 LANCESHIRE LANE
STATE COLLEGE, PA 16803
10 WILLIAMS, ANNE S
16 SHERMAN AVENUE
TAKOMA, MD 20912
11 LONGANECKER, MARY S
10 WINDBRIAR LAND
GETTYSBURG, PA 17525
NEPHEW
NEPHEW
NIECE
NIECE
NIECE
SISTER
854,711.72
854,711.72
15,000.00
15,000.00
15,000.00
314.25
TANGIBLE PERSONAL PROPERTY
Estate of= SPANGLER, ALICE S.
Schedule J Part 2
-- Charitable and Governmental Distributions
Page 2
21-03-0196
Item
Description
LEMOYNE, PA 17043
15% OF $100,000.00
Amount or
Share of Estate
CAMP HILL PRESBYTERIAN CHURCH
101 NORTH 23RD STREET
CAMP HILL, PA 17011
15% OF $100,000.00
15,000.00
WILSON COLLEGE
1015 PHILADELPHIA AVENUE
CHAMBERSBURG, PA 17201
20% of $100,000.00
20,000.00
5
SUSQUEHANNA UNIVERSITY
514 UNIVERSITY AVENUE
SELINSGROVE, PA 17870
5% of $100,000.00
5,000.00
6
HOLY SPIRIT HOSPITAL
503 N. 21ST Street
CAMP HILL, PA 17011
10% of $100,000.00
10,000.00
7
POLYCLINIC MEDICAL CENTER
2601 N. THIRD STREET
HARRISBURG, PA 17110
5% of $100,000.00
5,000.00
HARRISBURG HOSPITAL
111 S. FRONT STREET
HARRISBURG, PA 17101
5% of $100,000.00
5,000.00
9
CLEVE FREDRICKSON LIBRARY
(FORMALLY WEST SHORE PUBLIC LIBRARY)
100 N. 19TH STREET
CAM~ HILL, PA 17011
5% of $100,000.00
5,000.00
10
CUMBERLAND COUNTY HISTORICAL SOCIETY
5,000.00
TOTAL. (Carry forward to main schedule) ...... 70,000.00
Estate of: SPANGLER, ALICE S.
Schedule J Part 2
-- Charitable and Governmental Distributions
Page 3
21-03-0196
Item
No.
10
Description
21 N. PITT STREET
CARLISLE, PA 17013
5% of $100,000.00
Amount or
Share of Estate
11
BETHESDA MISSION
611 REILY STREET
HARRISBURG, PA 17102
5% of $100,000.00
5,000.00
12
BETHANY VILLAGE RETIREMENT COMMUNITY
325 WESLEY DRIVE
MECHANICSBURG, PA 17055
10% of $100,000.00
10,000.00
TOTAL. (Carry forward to main schedule) ...... 15,000.00
BENEFICIARY GENERATION ASSIGNMENTS:
ALICE SPANGLER ESTATE DOD 2/21/2003
DECEASED: SISTER I I I BEQUESTS: BROTHER BEQUESTS:
ALICE SPANGLER MARY STEVENS LONGANECKER 314.251 JOHN STEVENS 314.25
I I I II I
CHILDREN OF SISTER/BROTHERS EDWIN S. LONGANECKER, JR. 1/6 OF RESIDUE JOHN STEVENS 1/6 OF RESIDUE
JOHN R. LONGANECKER 1/6 OF RESIDUE SCUDDER STEVENS 1/6 OF RESIDUE
HELEN L. BALLS I 1/6 OF RESIDUE PETER STEVENS 1/6 OF RESIDUE
II I
SPOUSE OF DECEASED:
GEORGE SPANGLER, DECEASED BROTHER - DECEASED BROTHER - DECEASED
I I LUTHER SPANGLER NONE AUSTIN SPANGLER NONE
I I I
CHILDREN OF LUTHER SPANGLER/ ANNE S. WILLIAMS $15,000.00 JOANNE SPANGLER $15,000.00
AUSTIN SPANGLER: ALEXANDRETTE S. KLOUSER $15,000.00
PEN NSYLVANIA DISTRIBUTION CALCULATION:
DATE OF
ESTATE OF ALICE SPANGLER: DEATH:
EDWIN S. JOHN R. HELEN L. JOHN P.
BENEFICIARIES SHARE OF ESTATE: LONGANECKER, JR. LONGANECKER BALLS STEVENS III
GROSS ESTATE $5,484,469.82
LESS:
FUNERAL EXPENSES (SCH. J, PART A/
ADMINISTRATION EXPENSES (SCH. J, PART 8/ ($205,700.83/
DEBTS (SCH. K, PART 1/ ($4,870.17/
SPECIFIC BEQUEST OF REAL ESTATE $0.00
SPECIFIC BEQUEST OF TANGIBLES ($628.50)
CASH BEQUESTS ($45,000.00)
LIFE INSURANCE (SCH. D) $0.00
JOINT PROPERTY (SCH. E, PART II) $0.00
ANNUITY (SCH. I) $0.00
CHARITABLE DISTRIBUTIONS (SCH. O) ($100,000.00)
FEDERAL ESTATE TAXES
PENNSYVANIA ESTATE TAXES
RESIDUE $5,128,270.32 $854,711.72 $854,711.72 $854,711.72 $854,711.72
$128,206.76 $128,206.76 $128,206.76 $128,206.76
SPECIFIC BEQUEST $314.25
SPECIFIC BEQUEST $314.25
SPECIFIC BEQUEST $45,000.00
PA TAXABLE ESTATE $5,173,898.82
SCUDDER =ETER JOANNE ANNE S. ALEXANDRETTE JOHN P. MARYS.
STEVENS STEVENS SPANGLER WILLIAMS S. KLOUSER STEVENS LONGANECKER
$314.25 $314.25 $628.50 $75.42
$15,000.00 $15,000.00 $15,000.00 $45,000.00 $6,750.00
$854,711.72 $854,711.72 $5,128,270.32 $769,240.55
$0.00
$128,206.76 $128,206.76 $2,250.00 $2,250.00 $2,250.00 $37.71 $37.71 $776,065.97 $776,065.97
Register of Wills of
CUMBERLAND
INVENTORY
County, Pennsylvania
Estate of Alice Stevens Span~ler
also known as
, Deceased
No. 2003-00196
Date of Death 02/21/2003
Social Security No. 199- 05- 7893
l~anufacturers and Traders Trust Company, Successor to Allfirst Trust Company of PA,, NA
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned
no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein
are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney: Scudder G. Stevens
I.D. No.: 04281
Address: 120 N Union St. PO Box 1156
Kennett Square, PA 19348
Telephone: 610/444-9840
Personal Representative Manufacturers and Traders Trust
Company, Successor to Allfirst Trust Co. of PA, NA
Signature:
Signature:
Address: 213 Market Street
Harrisburg, PA 17101
Telephone: 717/255-2051
Dated:
Description
(See continuation page(s) attached)
(Attach additional sheets if necessary)
Value
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (1992:)
Total: 5,484,100.32
Estate of:
Date of Death:
County:
INVENTORY
Alice Stevens Spangler
02/21/2003
Cumberland
CASH:
AARP - Refund of Premium
Allfirst Bank Checking Account
#80793010 - Date of Death
Value
Accrued Interest
PNC Bank Checking Account
#5080035045
Accrued Interest
Received from Allfirst Trust
Company of PA, NA, Trustee
under Agreement with Alice
Spangler - Principal Cash
Accrued Interest
Received from Allfirst Trust
Company of PA, NA, Co-Trustee
under Agreement with George
Spangler Trust A - Principal
Cash
Accrued Interest
Received from United
Healthcare - Reimbursement
for West Shore ALS
205.50
39,198.25
4.57
2,160.65
0.44
165,888.31
101.16
108,252.41
59.69
70.84
315,941.82
PERSONAL PROPERTY:
Household Furnishings -
Appraised Value
628.50
628.50
Estate of:
Date of Death:
County:
Alice Stevens Spangler
02/21/2003
Cumberland
STOCKS/LISTED:
Received from Allfirst Trust
Company of PA, NA, Co-Trustee
Under Agreement with George
Spangler Trust A
............................
58,500 shares Allied Irish Bks Plc
Spons ADR
40,082.604 shares ARK Fds PA Tax Free
Portfolio
Accrued Interest
17,892.102 shares ARK Fds Blue Chip
Equity Portfolio
64,092.759 shares ARK Fds Value Equity
Portfolio
1,573,357.50
417,259.91
934.85
210,947.88
451,853.95
Received from Allfirst Trust
Company of PA, NA, Trustee
Under Agreement with Alice
Spangler
34,638 shares Allied Irish Bks Plc
Spons ADR
11,686.213 shares ARK Fds Blue Chip
Equity Portfolio
1,915.004 shares ARK Fds Capital Growth
Portfolio
113,851.699 shares ARK Fds PA Tax Free
Portfolio
Accrued Interest
27,891.57 shares ARK Fds Value Equity
Portfolio
600 shares Hershey Foods
Corporation
931,589.01
137,780.45
20,337.34
1,185,196.19
2,632.85
196,635.57
39,004.50
5,167,530.00
5,484,100.32
BUREAU OF INDIVIDUAL TAXES
INHER/TANCE TAX DIVTSZON
DEPT. 280601
HARRISBURG, PA 171ZB-0601
COMHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
RE¥-,~SS EX AFP (DI-OS)
SUE MAUERY
M & T TRUST CO
213 MARKET ST
HBG
DATE 01-19-200q
ESTATE OF SPANGLER
DATE OF DEATH 02-21-2003
FILE NUMBER 21 03-0196
COUNTY CUMBERLAND
ACN 201
I Amount Rem/tted
ALICE S
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF NTLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subeit the upper portion of this fore wLth your tax payment.
CUT ALONG THIS LTNE ~ RETAIN LONER PORTION FOR YOUR FILES ~
REV-483 EX AFP (01-03) ## NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ~
ESTATE OF SPANGLER ALICE S FILE NO.Z1 03-0196 ACN Z01 DATE 01-19-ZOOq
ESTATE TAX DETERHZNATZON
1. Credit For State Death Taxes as Verified ZO5z185.9q
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
7q1~065.97
3. Inheritance Tax Assessed by Other States .00
or Terr/tories of the Un/ted States
(Exclud/ng D/scount and/or Interest)
q. Total Inheritance Tax Assessed
5. Pennsylvan/a Estate Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
7q1~065.97
.00
.IF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
(XF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS REQUIRED
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR}, YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section Zl~O (b) of the Inheritance and Estate Tax Act, Act Z3 of ZOO0.
(72 P.S. Section 91~0).
Detach the top portion of this Notice and submit .ith your payment to tha Register of Nills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS~ AGENT.
REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inharitanca and Estate Tax" (REV-1313). Applications ara availabla at tho Office of the Rag[star of Nills,
any of tha 23 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering:
1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-~7-$0Z0 (TT only).
OBJECTIONS: Any party in interast not satisfied with the assassmant of tax as shown on this notice may object within
sixty [60) days of receipt of this Notica by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZB10Z1, Harrisburg, PA 171Z8-10Z1,
--alacting to have the matter determined at audit of the personal reprasentativa, OR
--appeal to the Orphans' Court.
ADHIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovarad on this assessment should ba addressed in writing to: PA Dapartmant of Revanua,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601,
Phone (717) 787-6505. Sea page 5 of tha booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-1501) far an explanation of administratively correctable errors.
OR
PENALTY:
INTEREST:
The 15Z 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 tho tha same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
For dates of death on or after 10-5-91, Pennsylvania Estate Tax based an the Federal Estate Tax
return becomes delinquent at tha expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Fadaral Estate Tax return
becomes deZinquant at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent par annum
calculated at a daily rate of .00016q. A11 taxes which became delinquent on or after January 1, 1982 wiZl bear
interest at a rate which mill vary from calendar year to calendar year aith that rate announced by tha PA
Dapartaant of Revenue. The applicable interest rates for 198Z through ZOO3 are:
Interest Daily Interest
Year Rate Factor Yea=__r Rate
Daily Interest Daily
Factor Yea.....~ Rate Factor
.O00Z~7 1999 7Z .O0019Z
.000301 2000 8Z .000219
.OOOZq7 ZOOZ 9Z .0002~7
.O0019Z ZOO2 6Z .00016~
.O00Z~7 2003 5Z .000157
198Z 20Z .0005q8 1987 9Z
1985 16Z .000~38 1988-1991 11Z
198~ 11Z .000301 199Z 9X
1985 13Z .000356 1993-199~ 7Z
1986 lOX .00027~ 1995-1998 9Z
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZEY INTEREST FACTOR
--Any Notice issued altar fha tax becomes delinquent alii reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest oust be calculated.
BUREAU OF ZNDIVZDUAL TAXES
THHER/TANCE TAX DZVTSTON
DEPT. 18060].
HARRISBURG, PA 17128-0601
SUE HAUERY
N & T TRUST CO
215 HARKET ST
HBG
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE 01-19-Z004
ESTATE OF SPANGLER
DATE OF DEATH OZ-Z1-ZO0$
FILE NUHDER 21 05-0196
COUNTY CUHBERLAND
ACN 101
REV-15¢7 EX AFP (DI-OS)
ALICE S
Amoun'~ Rea/**ad I
PA '17101
HAKE CHECK PAYA~tLE AND RENZT PAYHENT TO:
RE6LSTER OF NZLLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
CUT ALONG THIS LZNE I~~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOT]:CE OF INHERITANCE TAX APPRAZSEHENT, ALLONA~I-(~'~)-R- .................
ESTATE OF SPANGLER
DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ALICE S FILE NO. 21 05-0196 ACN 101
DATE 01-19-2004
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS;:
( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~a (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par~narsh/p In~aras~ (Schedule C) ($)
~. Nor~gagas/No~as Raca/vabla (Schedule D) (~)
$. Cash/Bank Deposits/H/sc. Personal Proper~y (Schedule E) ($)
6. Jo/n~ly Owned Propar~y (Schedule F) (6)
7. Transfers (Schedule O) (7)
8. To,al Assa~s
APPROVED DEDUCTIONS AND EXEHPT~ONS:
9. Funeral Expenses/Ada. Costs/H/sc. Expenses (Schedule H) (9)
10. Debts/Hot,gage L/ab/1/~/as/L/ans (Schedule I} (10)
11. To,al Deduc~/ons
12. Ne~ Value of Tax Ra~urn
658.25
.00
.00 NOTE: To /nsure proper
.OD cred/~ ~o your account,
.0~ subm/~ ~he upper por~/on
.OD of ~h/s form ~/~h your
~ax payeen~.
205,700.85
4,870.17
(11) 210.;71.00
(12) 5,27:5,898.82
15.
1~.
NOTE:
ASSESSHENT OF TAX:
1.6. Aeoun4: of L/ne lq a~ Spousal ra~:e
16. Aeoun4: of L/nm 1~ 4:axabla a~ L/heal/Class A ra~a
17. Aeoun~ of L/ne 1~ a~ S/bl/ng ra~a
18. Aeoun~ of L/ne 1~ ~axable a~ Collateral/Class B ra~a
19. Pr/nc/pal Tax Due
TAX CREDITS:
PAYHEN] RECETpI' DISCOUNT (+)
DATE NUNBER INTEREST/PEN PAID (-)
05-15-2005 CDOOZ570 35,000.00
11-17-2005 CD005255 . 00
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATZON OF ADDITIONAL INTEREST.
(2.6) .00 x O0 = .00
(16) .00 x 045= .00
(17) 628.50 x 12 = 75.42
(18) 5,175,270.$Z x 15 = 775,990.55
(19)= 776,065.97
ANOUNT PAZD
665,000.00
76,065.97
TOTAL TAX CREDXT i 776,065.97
BALANCE OF TAX DUEI .00
INTEREST AND PEN. Il .00
TOTAL DUE II . O0
IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU NAY BE DUE
REFUND. SEE REVERSE SIDE OF THIS FORH FOR ZNSTRUCTZONS.) ~(~'-~;
Char/~abla/governeen~:al Bequest:s; Non-alac4:ad 9115 Trus*s (SchaduZa J) (15) 100,000.00
Ne~ Value of Es~a~a Sub~ec~: ~o Tax (lq) 5,17:5,898.82
Zf an assessment ~as issued previously, 11nas 1~, 15 and/or 16, 17, 18 and 19 ~ill
reflect figures that include the total of ALL returns assessed to date.
5z441z851.57
(8) 5,484,469.82
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND CCR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 19DZ -- if any future interest in the estate is transferred
in possession or enjoyment to Class 6 (collateral) beneficiaries of the decadent after the expiration of any estate
life or for years, the Coamonmealth hereby expressly reserves the right to appraise and assess transfer Znheritance Taxes
at the lamful Class D (collateral) rate on any such future interest.
To fulfill the requirements of Section ZI¢O of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section
Detach the top portion of this Notice and submit aith your payment to tho Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special 2q-hour
ansmering service for forms ordering: 1-800-361-Z050; services for taxpayers mith special hearing and / or
speaking needs: 1-800-¢¢7-5010 (TT only).
Any party in interest not satisfied mith 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 Notice by:
--arittan protest to the PA Department of Revenue, Board of Appeals, Dept. ZDlOZ1, Harrisburg, PA 171Z8-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (5Z) discount of
the tax paid is allowed.
The ISZ tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the saea manner and in the the same tlee period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith first day of delinquency, or nine (9) months and one (l) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1981 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .O0016q. All taxes ehich became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea.~_r Rate Factor Year Rate Factor
198Z ZOZ .0005¢8 1987 9Z .0002¢7 1999 7Z .000191
1983 167. .000¢38 1988-1991 11Z .000501 2000 87. .OOOZI9
198¢ 117. .000501 199Z 9Z .0002¢7 2001 9Z .000Z¢7
1965 152 .000556 1993-199¢ 7Z .000192 2OOZ 67. .00016¢
1986 lOX .00027¢ 1995-1996 92 .0002¢7 2005 5Z .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUliBER OF DAYS DELINgIUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURg. PA I7~28-0601
COMMONWEALTH OF PENNSYLVAN/A
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
REV-169S EX AFP COl-OS)
SUE MAUERY
M & T TRUST CO
Z13 MARKET ST
HBG
'04 SEP 15 ;~8:23
DATE
ESTATE OF SPANGLER
DATE OF DEATH 02-21-2003
FILE NUMBER 21 03-0196
COUNTY CUMBERLAND
ACM 101
Amount: Remi'l:'l:ed
ALICE
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To /nsure proper credi~ ~o your account, submi~ ~:he upper portion of ~his fore wi~ch your ~ax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1593 EX AFP [01-03) ~ INHERITANCE TAX RECORD ADdUSTMENT a~
ESTATE OF SPANGLER
ALICE S FILE NO. 21 03-0196 ACM 101 DATE 09-07-200q
ADJUSTMENT BASED ON:
BOARD OF APPEALS REFUND
VALUE OF ESTATE:
1. Real Es~e~e (Schedule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
3. Closely Held S~cock/Par~cnership /n~eres~ (Schedule C) ($)
q. Hot,gages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposi~cs/Hisc. Persona! Proper~:y (Schedule E) (5)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~el Asse~s
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adeinistra~dve Cosmos/
Miscellaneous Expenses (Schedule H) (9)
10. Deb~s/Mor~cgege Liebili~cies/Liens (Schedule Z) (10)
11. To,al Deduc~cions
12. Ne~ Value of Tax Re~urn
.00
.00
.00
.00
q2/638.25
.00
2/679z165.38
(8)
2,721,803.63
205,700.83
q,870.17
(11) 210z571.00
(lZ) 2/511/232.63
1:3.
lq. Ne~ Value of Es~a~e Sub.iec~ ~o Tax
TAX:
1;;. Aeoun~ of Line lq e~ Spousal ra~e
16. Amoun~ of L/ne lq ~axeble a~ Lineal/Class A ra~e
17. Amoun~ of Line lq e~ Sibling re~:e
18. Amoun~ of Line lq ~axeble
19. Principal Tax Due
TAX CRED]:TS:
i~AYIIP. N I KI:CI:IP I UI~CUUN I (+)
DATE NUMBER TNTEREST/PEN PAID (-)
05-15-2003
11-17-2005
Chari~able/governmen'cal Beques'cs; Non-elec~ced 9115 TrusSes (Schedule J)
100;000.00
2zq11/Z3Z.63
(1~) .OOX O0 = .00
(16) .OOX OR5= .00
(17) 628.50x 12 = 75.q2
(~8) Z/qlO~6Oq.13x 15 = 361/590.62
(19) 361/666.03
AMOUNT PAID
CDOOZ570
CDOO3235
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL ~NTEREST.
18,083.30
.00
665,000.00
76,065.97
TOTAL TAX CREDIT I 759,1q9.Z7
BALANCE OF TAX DUEl 397,q83.ZqCR
:iNTEREST AND PEN. . O0
TOTAL DUE 397,qS$.ZqCR
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT TS REiIUIRED.
IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CA), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THTS FORM FOR TNSTRUCTTONS.)
PAYMENT:
Detach the top portion of this Notice and submit mith your payment made payable to the name and address
printed on tho reverse side.
-- Make check or money order payable to: REGTSTER OF #TLLS, AGENT.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at
the Office of the Register of gills, any of the g3 Revenue District Offices or from the Department's gq-hour
ensnaring service for forms ordering: 1-800-361-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-BO0-qqT-3OZO (TT only).
REPLY
TO:
guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17lOB-OB01, Phone
(717) 787-6S05.
DISCOUNT:
PENALTY:
INTEREST:
If any tax due is paid aithin three ($) calendar months after the decedent's death, a five percent (5Z) discount
of the tax paid is allowed.
The 151 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.
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 l, 198g bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rata which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19BI through ZOOq are:
Interest Daily Interest emily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1981 202 .O00SqB 1988-1991 112 ,00030! 2001 92 .O00Zq7
1983 161 .000q38 1992 92 .0002q7 2002 62 .00016q
198q 112 ,000301 1993-199q 72 .00019Z Z003 52 .000137
1985 132 .000356 1995-1998 9~ .O00Zq7 ZOOq qX .000110
1986 102 .O00Z7q 1999 72 .000192
1987 92 .O00Zq7 ZOO0 82 .000119
--Interest is calculated as follows:
TNTERE:ST = BALANCE: OF TAX UNPAID X NUI~BER OF DAYS DELINQUENT X DAILY TNTEREST 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 shown on the
Notice, additional interest must be calculated.
BOARD OF APPEALS
DEPT, 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
SUE MAUERY
M & T INVESTMENT GROUP
213 MARKET ST
HARRISBURG PA 17101
IN RE ESTATE OF:
SPANGLER ALICE S
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
0401681
Inheritance
Refund
2103-0196
101
1/19/2004
1/29/2004
LISA GARLAND DIAZ
Direct Dial: (717) 772-3736
Fax: (717) 787-7270
Email: Idiaz@state.pa.us
July 27, 2004
DECISION AND ORDER
On January 19, 2004, the Department issued an appraisement and assessment that
accepted the original inheritance tax return as filed. Petitioner now argues that items 12 through
18 should be stricken from Schedule G as inheritance tax on those items was previously paid in
full when decedent's spouse, George S. Spangler, predeceased in November of 1981. Since
the death of Mr. Spangler, Petitioner states these assets were held in a marital trust for the
benefit of Alice Spangler, and that she held only a General Power of Appointment over the
property.
Section 309 of the 1961 Act provides that property subject to a power of appointment,
whether or not such power is exercised, and not withstanding any blending of such property with
the property of the donee, is exempt from inheritance tax in the estate of the donee of the power
of appointment. In the opinion of this Board, Petitioner has established items 12 through 18
should be stricken from Schedule G. The net taxable value of the estate will, therefore, be
reduced by $2,762,666.19.
SPANGLER ALICE S
BOARD 'DOCKET NO. 0401681
Page 2 of 2
Accordingly, it is hereby, Ordered that the petition for refund is granted.
The Department is directed to delete items 12 through 18 of Schedule G. It is further
Ordered that a refund be issued for the resulting overpayment, plus interest if appropriate.
FOR THE BOARD OF APPEALS
GERARD J. SALLAVANTI, CHAIRMAN
JOSEPH R. SLEEK, MEMBER
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE BOARD OF FINANCE
AND REVENUE, 1101 SOUTH FRONT STREET, SUITE 400 HARRISBURG, PA 17104,
WITHIN NINETY (90) DAYS OF THE MAILING DATE OF THIS DECISION. TELEPHONE
(717)787-2974
A CASH REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL
TAXES.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-
3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING
NEEDS: 1-800-447-3020 (TT ONLY)
BUREAU OF INDIVIDUAL TAXES
I'HHERI'TANCE TAX DTVISTON
DEPT. 180601
HARRTSBURG, PA 17128-06nl
COHHONNEALTH OF PENNSYLVANIA
BEPARTHENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
RE¥-1~07 EX AFP (gZ-g$)
SUE HAUERY
H & T TRUST CO
113 HARKET ST
HBG
'04 8C'I 25,,." c .~.~.*~-
DATE 09-27-Z004
ESTATE OF SPANGLER
DATE OF DEATH 02-21-2003
FILE NUHBER 21 03-0196
COUNTY CUHBERLAND
ACN 101
Amoun~ Remi~ed
ALICE S
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF NILLS
CUHBERLAND C0 COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credA~ *o your account:, subm/~: ~he upper portion of ~:his form wi~h your ~:ax paymen~c.
CUT ALONG THIS LINE ~'~ RETAIN LONER PORTZON FOR YOUR RECORDS *"~
REV-1607 EX AFP (01-03) ~## INHERZTANCE TAX STATEHENT OF ACCOUNT ~
ESTATE OF SPANGLER ALICE S FILE NO. 21 03-0196 ACN 101 DATE 09-27-2004
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHONN BELO#
ZSA SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 09-03-Z004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
361,666.03
PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
05-15-2003
11-17-2003
09-09-Z004
CDOOZ570
CDOO3Z35
REFUND
18,083.30
.00
.00
665,000.00
76,065.97
397,483.24-
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT IS REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDIT
361,666.03
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portioh of this Notice and submit with your payment made payable to the name and address
printed on tho reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NTLLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was nat requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at
the Office of the Register of Nills, any of the Z$ Revenue District Offices ar frae the Department's Iq-hour
answering service for forms ordering: 1-800-56Z-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-800-qq7-5020 (TT only).
REPLY TO:
Questions 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 171ZB-0601, phone
(717) 787-6SOS.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (BI) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end af 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 l, 19BI bear interest at the rate of
six (BI) percent par annum calculated at a daily rate of .O0016q. All taxes which became delinquent on and after
January 1, 198Z wiIl bear interest at a rate which w111 vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200q are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .OOOSq8 198B-1991 llg .000301 ZOO1 9Z .O00Z~7
1983 16Z .0004~8 1992 9g .O00Zq7 ZOOZ 6Z .00016q
198~ IIX .000301 1993-199q 7Z .O0019Z 2003 SZ .000157
1985 132 .000356 1995-1998 92 .O00Z~7 Z00q qZ .000110
1986 IOZ .O0027~ 1999 7Z .00019Z
1987 92 .O00Zq7 ZOO0 82 .000Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bm calculated.
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 1/10/2005
ALLFIRST TRUST CO OF PA NA
PO BOX 2961
HARRISBURG, PA 17105
RE: Estate of SPANGLER ALICE STEVENS
File Number: 2003-00196
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: 2/21/2005
Your prompt attention to this matter will be appreciated.
Thank You.
Sincerely,
GLENDA FA~E~H
REGISTER OF WILLS
cc: File
Counsel
Judge
STATUS REPORT UNDER RULE 6.12
Name ofDecedent: /1/(c:t'~flo/e/7 oS ~an'j' /erc:...
Date of Death: OJ.j:J t/ tJ.2>
Will No.: :; OCJ..B. 00/1' C. Admin. No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Comt Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes 0 No ~
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete: -5/02 OOS
,
3. If the answer to No. I is Yes, state the following:
a. Did the personal 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 of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
/!Jf- r~~
Date: ~S-- . -6 Z d < n - //7 A I I f) "7'
SIgna e '
,J4'C /J1 t4u e~,
Name
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Telephone No.
Capacity: !:2'Personal Representative
o Counsel for personal representative
J
SUE MAUERY
M & T TRUST CO
213 MARKET ST
HBG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
-NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*C/
BUREAU OF INDIVIDUAL TAXES-
INHERITANCE TAX DIVISION
PO BOX Z8D60l
HARRISBURG PA 171Z8-0601
REV-75' EX AFP U2-ll'Iil
01-25-2005
SPANGLER
02-21-2003
21 03-0196
CUMBERLAND
202
ALICE S
Allount Rellitted
PA 17101
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account I subllit the upper portion of this form with your tax pay.ent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REV =736--.!i(-A'WTlii:-02i-----...-NoficE--oF--IiETE-RMINAfIciN'-AN-Ii-AifsESsiiENy------------------------ - ---
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF SPANGLER
ALICE
S FILE NO.21 03-0196
ACN 202
DATE 01-25-2005
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
410,371.87
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
343,582.73
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
343,582.73
5. Pennsylvania Estate Tax Due
66,789.14
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
66,789.14
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 02-02-2005 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 66,789.14
REVERSE SIDE OF THIS FORM.. INTEREST AND PEN. 1,176.22
TOTAL DUE 67,965.36
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE OJ(
DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT 280601
HARRISBURG, PA 17128.0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
AllFIRST TRUST CO OF PA NA
PO BOX 2961
HARRISBURG, PA 17105
-------- fold
ESTATE INFORMATION: SSN: 199-05-7893
FILE NUMBER: 2103-0196
DECEDENT NAME: SPANGLER ALICE STEVENS
DATE OF PAYMENT: 02/07/2005
POSTMARK DATE: 02/04/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 02/21/2003
NO. CD 004923
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $67,965.36
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$67,965.36
REMARKS:
CHECK# 083584490
SEAL
INITIALS: CCP
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. 21-03-0196
ESTATE OF ALICE STEVENS SPANGLER, DECEASED
==========================================
FIRST AND FINAL ACCOUNT OF
Manufacturers and Traders Trust Company, Successor to
Allfirst Trust Company of pennsylvania, N.A., Executor
================================================================================
Date of Death:
February 21, 2003
Date of Executor's Appointment:
March 5, 2003
Date of First Advertisement of Letters:
The Patriot News
Cumberland Law Journal
March 20,27 and April 3, 2003
March 28 and April 4,11, 2003
Accounting for the Period:
February 21, 2003 to
March 14, 2005
---------------------~------------------------~---------------------------------
-----------------------~--------------------------------------------------------
Purpose of Account: Manufacturers and Traders Trust Company, Successor to
Allfirst Trust Company of Pennsylvania, N.A., Executor, offers this account to
acquaint interested parties with the transactions that have occurred during this
administration.
It is important that the account be carefully examined. Requests for
additional information or questions or objections can be discussed with:
Manufacturers and Traders Trust Company
Successor to Allfirst Trust Company of PA, N.A.
213 Market Street
Harrisburg, PA 17101
(717) 255-2051
or
Scudder G. Stevens, Esquire
120 N. Union Street PO Box 1156
Kennett Square, PA 19348
(610) 444-9840
", ."
"/ 'Il
;7 q'
C:J (
SUMMARY OF ACCOUNT
Estate of Alice Stevens Spangler, Deceased
For Period of 02/21/2003 through 03/14/2005
Proposed Distributions
to Beneficiaries
PRINCIPAL
Receipts: Per Inventory Filed 3-4
This Account 5
Net Gain (or Loss) on Sales 6-9
or Other Disposition
Less Disbursements:
Debts of Decedent
Funeral Expenses
Administration Expenses
Federal and State Taxes
Fees and Commissions
Family Exemption
Balance before Distributions
Distributions to Beneficiaries
Principal Balance on Hand
For Information:
Investments Made
Changes in Investment Holdings
INCOME
Receipts:
This Account
Net Gain (or Loss) on Sales
or Other Disposition
Less Disbursements
Balance Before Distribution
Distributions to Beneficiaries
Income Balance on Hand
Investments Made
Changes in Investment Holdings
COMBINED BALANCE ON HAND
Page
39-40
10-11
11
11-12
12
13
14-16
17
18-20
21-28
29-32
33-34
35-36
37
38
2
Current
Value
Fiduciary
Acquisition
Value
1,655,912.64 1,655,912.64
=============== ==============~
6,939.14
877.90
8,749.44
2,997,277.44
192,528.75
0.00
5,484,100.32
406,675.73
(15,673.07)
5,875,102.98
--------------- ---------------
3,206,372.67
2,668,730.31
1,015,628.50
1,653,101.81
137,944.06
0.00
137,944.06
4,628.37
133,315.69
130,504.86
2,810.83
1,655,912.64
===============
RECEIPTS OF PRINCIPAL
Assets listed in the Inventory
and Appraisement as filed:
CASH:
AARP - Refund of Premium
Allfirst Bank Checking Account
#80793010 - Date of Death
Value
Accrued Interest
PNC Bank Checking Account
#5080035045 - Date of Death
Value
Accrued Interest
Received from Allfirst Trust
Company of PA, NA, Trustee
under Agreement with Alice
Spangler - Principal Cash
Accrued Interest
Received from Allfirst Trust
Company of PA, NA, Co-Trustee
under Agreement with George
Spangler Trust A - Principal
Cash
Accrued Interest
Received from United
Healthcare - Reimbursement for
West Shore ALS
PERSONAL PROPERTY:
Household Furnishings -
Appraised Value
3
205.50
39,198.25
4.57
2,160.65
0.44
165,888.31
101.16
108,252.41
59.69
70.84
628.50
Fiduciary
Acquisition
Value
315,941.82
628.50
STOCKS/LISTED:
Received from Allfirst Trust
Company of PA, NA, Co-Trustee
under Agreement with George
Spangler Trust A
58,500 shares Allied Irish Bks PIc
Spons ADR
17,892.102 shares Ark Funds Blue Chip
Equity Portfolio
40,082.604 shares Ark Funds Pennsylvania
Tax Free Portfolio
Accrued Interest
64,092.759 shares Ark Funds Value Equity
Portfolio
Received from Allfirst Trust
Company of PA, NA, Co-Trustee
under Agreement with Alice
Spangler
34,638 shares Allied Irish Bks PIc
Spons ADR
11,686.213 shares Ark Funds Blue Chip
Equity Portfolio
1,915.004 shares Ark Funds Capital
Growth Portfolio
1,573,357.50
210,947.88
417,259.91
934.85
451,853.95
931,589.01
137,780.45
20,337.34
113,851.699 shares Ark Funds Pennsylvania 1,185,196.19
Tax Free Portfolio
Accrued Interest 2,632.85
27,891.57 shares Ark Funds Value Equity
Portfolio
600 shares Hershey Foods Corp
4
196,635.57
39,004.50
5,167,530.00
SUBSEQUENT PRINCIPAL RECEIPTS:
10/02/03
Refund from Bethany Village
for Room
10/12/04
PA Department of Revenue -
Refund on PA Inheritance Tax
on Assets received from George
Spangler Trust
Refund of Tax $397,483.24
Interest 7,170.59
02/23/05
PA Department of Revenue -
Refund on George Spangler
Estate on Department Record
Adjustment
51.50
404,653.83
1,970.40
TOTAL RECEIPTS OF PRINCIPAL...............
5
406,675.73
5,890,776.05
--------------
--------------
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL
Gain Loss
03/07/03 29,578.315 shares Ark Funds Blue Chip
Equity Portfolio
Net Proceeds 338,080.14
Fid. Acq. Value 348,728.33 10,648.19
03/07/03 1,915.004 shares Ark Funds Capital
Growth Port folio
Net Proceeds 19,667.09
Fid. Acq. Value 20,337.34 670.25
03/07/03 153,934.303 shares Ark Funds Pennsylvania
Tax Free Portfolio
Net Proceeds 1,614,770.84
Fid. Acq. Va1ue1,602,456.10 12,314.74
03/07/03 91,984.329 shares Ark Funds Value Equity
Portfolio
Net Proceeds 630,092.65
Fid. Acq. Value 648,489.52 18,396.87
03/11/03 40,138 shares Allied Irish Bks P1c
Spons ADR
Net Proceeds 1,052,944.51
Fid. Acq. Va1ue1,079,511.51 26,567.00
03/11/03 600 shares Hershey Foods Corp
Net Proceeds 37,804.86
Fid. Acq. Value 39,004.50 1,199.64
03/12/03 53,000 shares Allied Irish Bks P1c
Spons ADR
Net Proceeds 1,454,101.23
Fid. Acq. Value1,425,435.00 28,666.23
05/01/03 $250,000 US Treasury Bill
5/01/03 - Matured
Net Proceeds 249,703.13
Fid. Acq. Value 249,703.13 0.00
6
05/12/03
$2,000,000 Federal Natl Mtg as
Disc Nt. 7/01/03 - $750,000
sold
Net Proceeds
Fid. Acq. Value
06/05/03
747,499.79
747,489.38
10.41
$250,000 OS Treasury Bill
6/05/03 - Matured
Net Proceeds
Fid. Acq. Value
07/01/03
249,775.36
249,775.36
0.00
$2,000,000 Federal Natl Mtg as
Disc Nt. 7/01/03 - $1,250,000
matured
Net Proceeds 1,245,815.62
Fid. Acq. Value1,245,815.62
07/03/03
0.00
$250,000 OS Treasury Bill
7/03/03 - Matured
Net Proceeds
Fid. Acq. Value
07/23/03
249,779.31
249,779.31
0.00
$300,000 Federal Home Loan
Banks 1.375% 5/11/04 - Full
Call
Net Proceeds
Fid. Acq. Value
07/25/03
300,000.00
300,000.00
0.00
$300,000 Student Loan Market
1.375% 5/03/04 - Full Call
Net Proceeds
Fid. Acq. Value
09/08/03
300,000.00
300,000.00
0.00
$300,000 Federal Home Loan
Banks Disc NT 9/08/03 -
Matured
Net Proceeds
Fid. Acq. Value
09/08/03
298,347.00
298,347.00
0.00
$300,000 General Electric Cap
Corp C/P 09/08/03 - Matured
Net Proceeds
Fid. Acq. Value
09/19/03
298,323.00
298,323.00
0.00
$300,000 Atlantis One Fdg
Corp. C/p 9/19/03 - Matured
Net Proceeds
Fid. Acq. Value
298,170.00
298,170.00
0.00
7
10/30/03
$1,500,000 US Treasury Bill
10/30/03 - Matured
Net Proceeds 1,495,749.99
Fid. Acq. Value1,495,749.99
11/07/03
0.00
$300,000 General Electric Cap
Corp C/P 11/07/03 - Matured
Net Proceeds
Fid. Acq. Value
11/12/03
299,224.25
299,224.25
0.00
$300,000 General Electric Cap
Corp C/P 11/12/03 - Matured
Net Proceeds
Fid. Acq. Value
11/13/03
299,188.58
299,188.58
0.00
$1,800,000 US Treasury Bill
11/13/03 - Matured
Net Proceeds 1,798,582.77
Fid. Acq. Va1ue1,798,582.77
12/12/03
0.00
$300,000 Federal Home Loan
Banks Disc NT 12/12/03 -
Matured
Net Proceeds
Fid. Acq. Value
12/12/03
297,339.00
297,339.00
0.00
$300,000 Federal Natl. Mtg.
Disc. NT 12/12/03 - Matured
Net Proceeds
Fid. Acq. Value
12/26/03
297,572.25
297,572.25
0.00
$300,000 US Treasury Bill
12/26/03 - Matured
Net Proceeds
Fid. Acq. Value
12/30/03
299,712.38
299,712.38
0.00
$300,000 Federal Home Loan
Mtg. Corp. 12/30/03 - Matured
Net Proceeds
Fid. Acq. Value
01/02/04
297,352.25
297,352.25
0.00
$300,000 US Treasury Bill
1/02/04 - Matured
Net Proceeds
Fid. Acq. Value
299,655.00
299,655.00
0.00
8
01/29/04
02/04/04
02/26/04
03/11/04
03/25/04
04/01/04
06/03/04
09/02/04
$300,000 US Treasury Bill
1/29/04 - Matured
Net Proceeds
Fid. Acq. Value
299,329.38
299,329.38
$300,000 General Electric C/P
02/04/04 - Matured
Net Proceeds
Fid. Acq. Value
300,000.00
299,182.50
$300,000 Federal Home Loan Mtg
Corp. DN 2/26/04 - Matured
Net Proceeds
Fid. Acq. Value
296,507.33
296,507.33
$300,000 US Treasury Bill
3/11/04 - Matured
Net Proceeds
Fid. Acq. Value
299,378.79
299,378.79
$300,000 Federal Home Loan Mtg
Corp. DN 3/25/04 - Matured
Net Proceeds
Fid. Acq. Value
296,182.71
296,182.71
$2,400,000 US Treasury Bill
4/01/04 - Matured
Net Proceeds 2,395,908.41
Fid. Acq. Value2,395,908.41
$2,700,000 US Treasury Bill
6/03/04 - Matured
Net Proceeds 2,695,738.97
Fid. Acq. Value2,695,738.97
$2,500,000 US Treasury Bill
9/02/04 - Matured
Net Proceeds 2,492,795.83
Fid. Acq. Value2,492,795.83
TOTAL GAINS AND LOSSES/PRINCIPAL...........
LESS LOSS.............................
NET GAIN OR LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . .
9
0.00
817.50
0.00
0.00
0.00
0.00
0.00
0.00
41,808.88
57,481.95
(15,673.07)
--------------
--------------
57,481.95
03/06/03
03/11/03
03/11/03
03/13/03
03/18/03
03/20/03
03/25/03
03/26/03
03/26/03
03/26/03
04/01/03
04/03/03
04/07/03
04/l0/03
DISBURSEMENTS OF PRINCIPAL
DEBTS OF DECEDENT
Allfirst Trust Company of PA,
NA - Trustee Fee from 2/21 -
3/5/03 on Alice Spangler
Trust
Alert Pharmacy at Bethany -
Medical Expense
Allfirst Trust Company of PA,
NA - Trustee Fee from 2/5 -
2/21/03 on George Spangler
Trust
The Patriot News Company -
Newspaper Subscription
Quantum Imaging and
Therapeutic Association -
Medical Expense
Bethany Village - Nursing
Home Expense
Hartman and Scheuchenzuber -
2002 Individual Income Tax
Preparation Fee
AARP Insurance - Insurance
Premium
Helen Balis - Check #5037
Christmas Gift check dated
12/12/02
Verizon - Telephone Expense
Verizon - Telephone Expense
Internal Revenue Service -
2002 Personal Income Tax -
Balance due
Conner-Rich Associates -
Medical Expense
Internal Revenue Service -
2002 Fiduciary Income Tax -
Balance due from George
Spangler Trust A
10
120.58
117.57
104.47
2.90
3.94
1,019.20
525.00
205.50
100.00
16.49
2.33
2,047.00
96.06
1,513.00
04/10/03
04/11/03
07/15/03
06/05/03
09/03/03
02/28/03
03/12/03
03/19/03
OS/20/03
OS/28/03
07/28/03
11/13/03
PA Department of Revenue -
2002 Fiduciary Income Tax -
Balance due from George
Spangler Trust A
246.00
Bethany Village - Nursing
Horne Expense - Balance Due
704.10
Metro Med Services - Medical
Expense
115.00
TOTAL DEBTS OF DECEDENT....... . . . . . . . . . . . . . . . . . . . . . .
FUNERAL EXPENSES
Musselman Funeral Home and
Cremation Service - Funeral
Expense for Items not covered
in Funeral from Trust Account
777.90
James R. Gingrich Memorials -
Cemetery Inscription Expense
100.00
TOTAL FUNERAL EXPENSES....... .......................
ADMINISTRATION EXPENSES
Cumberland County Register of
Wills - Probate Fee
2,302.00
Cumberland Law Journal - Cost
of Advertising and Proof of
Publication
75.00
George Haar - Appraisal of
Household Effects
40.00
Scudder G. Stevens - Legal
Fees
1,415.30
Scudder G. Stevens - Legal
Fees
1,415.30
The Patriot-News - Cost of
Advertising and Proof of
Publication
241.15
Cumberland County Register of
Wills - Cost of Filing
Inventory and Inheritance Tax
Return
31.00
11
6,939.14
877 . 90
11/17/03
03/17/04
10/08/04
05/13/03
11/13/03
11/13/03
10/08/04
02/03/05
Susan Rodrigo -
Reimbursement for Mailing of
706
11.69
Cumberland County Register of
Wills - Short Certificate
for Alice Spangler
3.00
Cumberland County Register of
Wills - Cost to File
Remainder Tax Return for
George Spangler T/A
15.00
Reserves:
Filing Fee
3,200.00
TOTAL ADMINISTRATION EXPENSES........ ...............
FEDERAL AND STATE TAXES
Cumberland County Register of
Wills - PA Inheritance Tax
Payment $700,000 less 5% Disc
of $35,000
665,000.00
Cumberland County Register of
Wills - PA Inheritance Tax
Payment Balance
76,065.97
United States Treasury -
Estate Tax
1,779,732.52
Cumberland County Register of
Wills - Balance of
Inheritance Tax on George
Spangler Trust $382,755.69
Interest 25,757.90
408,513.59
Cumberland County Register of
Wills - PA Estate Tax
67,965.36
8,749.44
TOTAL FEDERAL AND STATE TAXES....................... 2,997,277.44
12
12/28/04
03/12/05
FEES AND COMMISSIONS
Manufacturers and Traders
Trust Company - Executor's
Fee
82,846.75
Scudder G. Stevens - Attorney
Fees
109,682.00
TOTAL FEES AND COMMISSIONS.. . . . . . . . . . . . . . . . . . . . . . . . .
TOTAL DISBURSEMENTS OF PRINCIPAL.... ... ............. 3,206,372.67
192,528.75
13
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
Helen R. Balis
--------------
09/07/04 Advance Distribution 45,000.00
10/18/04 Advance Distribution 100,000.00
--------------
145,000.00
Edwin S. Longanecker, Jr.
-------------------------
08/17/04 Advance Distribution 45,000.00
10/18/04 Advance Distribution 100,000.00
--------------
145,000.00
John R. Longanecker
-------------------
08/17/04 Advance Distribution 45,000.00
10/13/04 Advance Distribution 100,000.00
--------------
145,000.00
John P. Stevens
---------------
09/13/04 Advance Distribution 45,000.00
10/20/04 Advance Distribution 100,000.00
--------------
145,000.00
Peter J. Stevens
----------------
09/07/04 Advance Distribution 45,000.00
11/01/04 Advance Distribution 100,000.00
--------------
145,000.00
Scudder G. Stevens
------------------
09/01/04 Advance Distribution 45,000.00
10/20/04 Advance Distribution 100,000.00
--------------
145,000.00
14
John P. Stevens III
04/03/03
Household Furnishings
314.25
Mary S. Longanecker
04/03/03
Household Furnishings
314.25
Alexandrette Spangler Klauser
01/21/04
Specific Bequest
15,000.00
JoAnne Spangler
09/09/03
Specific Bequest
15,000.00
Anne Spangler Williams
09/04/03
Specific Bequest
15,000.00
Bethany Village Retirement Community
08/22/03
Specific Bequest
10,000.00
Bethesda Mission
08/20/03
Specific Bequest
5,000.00
Camp Hill Presbyterian Church
09/11/03
Specific Bequest
15,000.00
Cleve J. Fredricksen Library (formerly
West Shore Public Library)
--------------------------------------
09/22/03
Specific Bequest
5,000.00
Cumberland County Historical Society
------------------------------------
08/21/03
Specific Bequest
5,000.00
15
Holy Spirit Hospital
09/03/03
Specific Bequest
Pinnacle Health (formerly Harrisburg
Hospital)
09/04/03
Specific Bequest
Pinnacle Health (formerly Polyclinic
Medical Center)
09/04/03
Specific Bequest
Susquehanna University
09/18/03
Specific Bequest
Trinity Evangelical Lutheran Church
09/11/03
Specific Bequest
Wilson College
08/28/03
Specific Bequest
TOTAL DISTRIBUTIONS TO BENEFICIARIES......
16
10,000.00
5,000.00
5,000.00
5,000.00
15,000.00
20,000.00
1,015,628.50
# Units Description
PRINCIPAL BALANCE ON HAND
MTB Money Market - Inst I Fund #420
17
Current Value
or as Noted
1,653,101.81
Fiduciary
Acquisition
Value
1,653,101.81 1,653,101.81
1,653,101.81
--~---------~-- ---------------
--------------- ---------------
INVESTMENTS MADE - PRINCIPAL
# Units
Cost
03/20/03
$2,000,000 Federal Natl Mtg
as Disc Nt. 7/01/03 -
purchased
1,993,305.00
03/20/03
$300,000 Atlantis One Fdg
Corp. C/P 9/19/03 - purchased
298,170.00
03/20/03
$300,000 General Electric Cap
Corp C/P 09/08/03 -
purchased
298,323.00
03/20/03
$300,000 Federal Home Loan
Banks Disc NT 9/08/03 -
purchased
298,347.00
03/21/03
$300,000 Federal Home Loan
Banks Disc NT 12/12/03 -
purchased
297,339.00
03/24/03
$250,000 US Treasury Bill
5/01/03 - purchased
249,703.13
03/25/03
$300,000 Federal Home Loan
Mtg Corp. ON 2/26/04 -
purchased
296,507.33
03/26/03
$300,000 Federal Home Loan
Mtg Corp. ON 3/25/04 -
purchased
296,182.71
04/07/03
$300,000 Federal Nat1. Mtg.
Disc. NT 12/12/03 - purchased
297,572.25
04/07/03
$300,000 Federal Home Loan
Mtg. Corp. 12/30/03 -
purchased
297,352.25
04/23/03
$300,000 Federal Home Loan
Banks 1.375% 5/11/04 -
purchased
300,000.00
04/25/03
$300,000 Student Loan Market
1.375% 5/03/04 - purchased
300,000.00
05/05/03
$250,000 US Treasury Bill
6/05/03 - purchased
249,775.36
06/05/03
$250,000 US Treasury Bill
7/03/03 - purchased
249,779.31
07/02/03
$1,500,000 US Treasury Bill
10/30/03 - purchased
1,495,749.99
18
08/12/03 $300,000 General Electric Cap 299,224.25
Corp C/P 11/07/03 - purchased
08/13/03 $300,000 General Electric Cap 299,188.58
Corp C/P 11/12/03 - purchased
09/09/03 $500,000 US Treasury Bill 499,182.99
11/13/03 - purchased
09/23/03 $300,000 US Treasury Bill 299,634.50
11/13/03 - purchased
11/03/03 $300,000 US Treasury Bill 299,329.38
1/29/04 - purchased
11/03/03 $1,000,000 US Treasury Bill 999,765.28
11/13/03 - purchased
11/06/03 $300,000 General Electric C/P 299,182.50
02/04/04 - purchased
11/17/03 $300,000 US Treasury Bill 299,712.38
12/26/03 - purchased
11/17/03 $300,000 US Treasury Bill 299,655.00
1/02/04 - purchased
12/17/03 $300,000 US Treasury Bill 299,378.79
3/11/04 - purchased
12/17/03 $300,000 US Treasury Bill 299,206.77
4/01/04 - purchased
12/26/03 $300,000 US Treasury Bill 299,304.83
4/01/04 - purchased
12/30/03 $300,000 US Treasury Bill 299,331. 95
4/01/04 - purchased
01/06/04 $300,000 US Treasury Bill 299,346.40
4/01/04 - purchased
01/30/04 $300,000 US Treasury Bill 299,542.75
4/01/04 - purchased
02/04/04 $300,000 US Treasury Bill 299,589.13
4/01/04 - purchased
02/27/04 $300,000 US Treasury Bill 299,740.75
4/01/04 - purchased
03/12/04 $300,000 US Treasury Bill 299,845.83
4/01/04 - purchased
03/26/04 $300,000 US Treasury Bill 299,479.63
6/03/04 - purchased
19
04/02/04
$2,400,000 US Treasury Bill
6/03/04 - purchased
2,396,259.34
06/03/04
$2,500,000 US Treasury Bill
9/02/04 - purchased
2,492,795.83
20
CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL
Cost
$1,500,000 US Treasury Bill 10/30/03
07/02/03
10/30/03
purchased
matured
1,495,749.99
(1,495,749.99)
0.00
$1,800,000 US Treasury Bill 11/13/03
09/09/03
09/23/03
11/03/03
11/13/03
$ 500,000 purchased
$ 300,000 purchased
$1,000,000 purchased
$1,800,000 matured
499,182.99
299,634.50
999,765.28
(1,798,582.77)
0.00
--------------
---~----------
$2,000,000 Federal Natl Mtg as Disc
Nt. 7/01/03
03/20/03
05/12/03
07/01/03
$2,000,000 purchased
$ 750,000 sold
$1,250,000 matured
1,993,305.00
(747,489.38)
(1,245,815.62)
0.00
$2,400,000 US Treasury Bill 4/01/04
12/17/03 $ 300,000 purchased 299,206.77
12/26/03 $ 300,000 purchased 299,304.83
12/30/03 $ 300,000 purchased 299,331. 95
01/06/04 $ 300,000 purchased 299,346.40
01/30/04 $ 300,000 purchased 299,542.75
02/04/04 $ 300,000 purchased 299,589.13
02/27/04 $ 300,000 purchased 299,740.75
03/12/04 $ 300,000 purchased 299,845.83
04/01/04 $2,400,000 matured (2,395,908.41)
--------------
0.00
--------------
-------~------
21
$2,700,000 US Treasury Bill 6/03/04
03/26/04
04/02/04
06/03/04
$ 300,000 purchased
$2,400,000 purchased
$2,700,000 matured
299,479.63
2,396,259.34
(2,695,738.97)
0.00
$2,500,000 US Treasury Bill 9/02/04
06/03/04
09/02/04
purchased
matured
2,492,795.83
(2,492,795.83)
0.00
$250,000 US Treasury Bill 5/01/03
03/24/03
05/01/03
purchased
matured
249,703.13
(249,703.13)
0.00
$250,000 US Treasury Bill 6/05/03
05/05/03
06/05/03
purchased
matured
249,775.36
(249,775.36)
0.00
$250,000 US Treasury Bill 7/03/03
06/05/03
07/03/03
purchased
matured
249,779.31
(249,779.31)
0.00
22
$300,000 Atlantis One Fdg Corp. C/P
9/19/03
03/20/03
09/19/03
purchased
matured
$300,000 Federal Home Loan Banks
Disc NT 12/12/03
03/21/03
12/12/03
purchased
matured
$300,000 Federal Home Loan Banks
1. 375% 5/11/04
04/23/03
07/23/03
purchased
full call
$300,000 Federal Home Loan Banks
Disc NT 9/08/03
03/20/03
09/08/03
purchased
matured
$300,000 Federal Home Loan Mtg.
Corp. 12/30/03
04/07/03
12/30/03
purchased
matured
298,170.00
(298,170.00)
0.00
297,339.00
(297,339.00)
0.00
300,000.00
(300,000.00)
0.00
298,347.00
(298,347.00)
0.00
297,352.25
(297,352.25)
0.00
--------------
--------------
23
$300,000 Federal Home Loan Mtg Corp.
DN 2/26/04
03/25/03
02/26/04
purchased
matured
$300,000 Federal Home Loan Mtg
Corp. DN 3/25/04
03/26/03
03/25/04
purchased
matured
$300,000 Federal Natl. Mtg. Disc. NT
12/12/03
04/07/03
12/12/03
purchased
matured
$300,000 General Electric Cap Corp
C/P 11/07/03
08/12/03
11/07/03
purchased
matured
$300,000 General Electric Cap Corp
C/P 11/12/03
08/13/03
11/12/03
purchased
matured
296,507.33
(296,507.33)
0.00
296,182.71
(296,182.71)
0.00
297,572.25
(297,572.25)
0.00
299,224.25
(299,224.25)
0.00
299,188.58
(299,188.58)
0.00
24
$300,000 General Electric Cap Corp
C/P 09/08/03
03/20/03
09/08/03
purchased
matured
$300,000 General Electric C/P
02/04/04
11/06/03
02/04/04
purchased
matured
$300,000 Student Loan Market 1.375%
5/03/04
04/25/03
07/25/03
purchased
full call
$300,000 US Treasury Bill 1/02/04
11/17/03
01/02/04
purchased
matured
$300,000 US Treasury Bill 12/26/03
----------------------------------
11/17/03
12/26/03
purchased
matured
298,323.00
(298,323.00)
0.00
--------------
--------------
299,182.50
(299,182.50)
0.00
--------------
--------~-----
300,000.00
(300,000.00)
0.00
--------------
--------------
299,655.00
(299,655.00)
0.00
--------------
--------------
299,712.38
(299,712.38)
0.00
--------------
--------------
25
$300,000 OS Treasury Bill 1/29/04
11/03/03
01/29/04
purchased
matured
299,329.38
(299,329.38)
0.00
$300,000 OS Treasury Bill 3/11/04
12/17/03
03/11/04
purchased
sold
299,378.79
(299,378.79)
0.00
Allied Irish Bks Plc Spons ADR
02/21/03
02/21/03
03/11/03
03/12/03
58,500 shares inventoried
34,638 shares inventoried
(40,138)shares sold
(53,000)shares sold
1,573,357.50
931,589.01
(1,079,511.51)
(1,425,435.00)
o
0.00
Ark Funds Blue Chip Equity Portfolio
02/21/03
02/21/03
03/07/03
17,892.102 shares inventoried
11,686.213 shares inventoried
(29,578.315)shares sold
210,947.88
137,780.45
(348,728.33)
o
0.00
-------------~
--------------
Ark Fund$ Capital Growth Portfolio
02/21/03
03/07/03
1,915.004 shares inventoried
(1,915.004)shares sold
20,337.34
(20,337.34)
o
0.00
--------------
--------------
26
Ark Money Market Portfolio
08/15/03
delivered in merger conversion
for MTB Money Market - Inst I
- Fund #420
Ark Funds Pennsylvania Tax Free
Portfolio
02/21/03
02/21/03
03/07/03
113,851.699 shares inventoried
40,082.604 shares inventoried
(153,934.303)shares sold
o
Ark Funds Value Equity Portfolio
02/21/03
02/21/03
03/07/03
27,891.57 shares inventoried
64,092.759 shares inventoried
(91,984.329)shares sold
o
Hershey Foods Corp
02/21/03
03/11/03
600 shares inventoried
(600)shares sold
o
Household Furnishings
02/21/03
04/03/03
04/03/03
inventoried
distributed to John P. Stevens III
distributed to Mary S. Longanecker
27
(315,850.35)
(315,850.35)
1,185,196.19
417,259.91
(1,602,456.10)
0.00
196,635.57
451,853.95
(648,489.52)
0.00
39,004.50
(39,004.50)
0.00
628.50
(314.25)
(314.25)
0.00
MTB Money Market - Inst I Fund #420
08/15/03
received in merger conversion
from Ark Money Market
Portfolio
315,850.35
315,850.35
28
RECEIPTS OF INCOME
DIVIDENDS
Allied Irish Bks PIc Spans ADR
04/25/03
Hershey Foods Corp
03/14/03
TOTAL DIVIDEND INCOME.....................
INTEREST
$1,500,000 US Treasury Bill 10/30/03
10/30/03
$1,800,000 US Treasury Bill 11/13/03
11/13/03
$2,000,000 Federal Natl Mtg as Disc Nt.
7/01/03
05/12/03
07/01/03
1,214.37
4,184.38
$2,400,000 US Treasury Bill 4/01/04
04/01/04
$2,700,000 US Treasury Bill 6/03/04
06/03/04
$2,500,000 US Treasury Bill 9/02/04
09/02/04
$250,000 US Treasury Bill 5/01/03
05/01/03
29
60,238.58
184.71
60,423.29
4,250.01
1,417.23
5,398.75
4,091.59
4,261.03
7,204.17
279.06
$250,000 US Treasury Bill 6/05/03
---------------------------------
06/05/03
211.16
$250,000 US Treasury Bill 7/03/03
07/03/03
220.69
$300,000 Atlantis One Fdg Corp. C/P
9/19/03
-----------------------------------
09/19/03
1,830.00
$300,000 Federal Home Loan Banks Disc
NT 12/12/03
-------------------------------------
12/12/03
2,661.00
$300,000 Federal Home Loan Banks 1.375%
5/11/04
---------------------------------------
07/23/03
1,031.10
$300,000 Federal Home Loan Banks Disc
NT 9/08/03
-------------------------------------
09/08/03
1,653.00
$300,000 Federal Home Loan Mtg. Corp.
12/30/03
12/30/03
2,647.75
$300,000 Federal Home Loan Mtg Corp. ON
2/26/04
02/26/04 3,492.67
$300,000 Federal Home Loan Mtg Corp.
ON 3/25/04
03/25/04
3,817.29
$300,000 Federal Natl. Mtg. Disc. NT
12/12/03
12/12/03
2,427.75
30
$300,000 General Electric Cap Corp C/P
11/07/03
11/07/03
$300,000 General Electric Cap Corp C/P
11/12/03
11/12/03
$300,000 General Electric Cap Corp C/p
09/08/03
09/08/03
$300,000 Student Loan Market 1.375%
5/03/04
07/25/03
$300,000 US Treasury Bill 1/02/04
01/02/04
$300,000 US Treasury Bill 12/26/03
12/26/03
$300,000 US Treasury Bill 1/29/04
01/29/04
$300,000 US Treasury Bill 3/11/04
03/11/04
Allfirst Bank Checking Account
#80793010
03/26/03
775.75
811.42
1,677.00
1,031.25
345.00
287.62
670.62
621 . 21
8.12
31
Ark Money Market Portfolio
03/06/03
received from Alice Spangler
Trust
received from George Spangler
Trust
03/10/03
04/03/03
05/01/03
06/02/03
07/01/03
08/01/03
08/27/03
Ark Funds Pennsylvania Tax Free
Portfolio
03/06/03
received from Alice Spangler
Trust
received from George Spangler
Trust
received from George Spangler
Trust
03/10/03
03/10/03
04/03/03
MTB Money Market - Inst I Fund #420
09/02/03
10/01/03
11/05/03
12/01/03
01/02/04
02/02/04
03/01/04
04/01/04
05/03/04
06/01/04
07/01/04
08/02/04
09/01/04
10/01/04
11/01/04
12/01/04
01/03/05
02/01/05
03/01/05
PNC Bank Checking Account #5080035045
04/28/03
33.72
28.42
2,200.25
639.42
326.15
286.24
378.07
275.02
877.62
75.79
235.82
1,007.80
136.17
236.62
269.57
306.09
176.50
142.75
58.99
68.43
99.74
57.83
169.66
227.53
222.78
2,391.49
2,475.01
2,307.21
2,789.09
3,006.12
2,891.39
TOTAL INTEREST INCOME...... ...............
TOTAL RECEIPTS OF INCOME..... .............
32
4,167.29
2,197.03
18,032.97
1. 24
77,520.77
137,944.06
03/06/03
03/11/03
07/25/03
08/25/03
09/25/03
10/27 /03
11/25/03
12/26/03
01/26/04
02/25/04
03/25/04
04/20/04
04/20/04
04/26/04
OS/25/04
DISBURSEMENTS OF INCOME
Allfirst Trust Company of PA,
NA - Trustee Fee from 2/21 -
3/5/03 on Alice Spangler
Trust
105.51
Al1first Trust Company of PA,
NA - Trustee Fee from 2/21 -
3/5/03 on George Spangler
Trust
91. 42
Manufacturers and Traders
Trust Company - Commission
343.34
Manufacturers and Traders
Trust Company - Commission
22.69
Manufacturers and Traders
Trust Company - Commission
334.27
Manufacturers and Traders
Trust Company - Commission
76.08
Manufacturers and Traders
Trust Company - Commission
451. 44
Manufacturers and Traders
Trust Company - Commission
323.69
Manufacturers and Traders
Trust Company - Commission
207.42
Manufacturers and Traders
Trust Company - Commission
48.80
Manufacturers and Traders
Trust Company - Commission
250.37
PA Department of Revenue -
2004 Fiduciary Income Tax for
Fiscal year ending 1/31/04
220.00
U.S. Treasury - 2004
Fiduciary Income Tax for
Fiscal year ending 1/31/04
162.00
Manufacturers and Traders
Trust Company - Commission
478.65
Manufacturers and Traders
Trust Company - Commission
5.98
33
06/25/04 Manufacturers and Traders 259.13
Trust Company - Commission
07/26/04 Manufacturers and Traders 10.18
Trust Company - Commission
08/25/04 Manufacturers and Traders 13.65
Trust Company - Commission
09/27/04 Manufacturers and Traders 445.62
Trust Company - Commission
10/25/04 Manufacturers and Traders 143.49
Trust Company - Commission
11/26/04 Manufacturers and Traders 14 8.50
Trust Company - Commission
12/27 /04 Manufacturers and Traders 138.43
Trust Company - Commission
01/25/05 Manufacturers and Traders 167.34
Trust Company - Commission
02/25/05 Manufacturers and Traders 180.37
Trust Company - Commission
--------------
TOTAL DISBURSEMENTS OF INCOME. . . . . . . . . . . . . . . . . . 4,628.37
--------------
--------------
34
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
Helen R. Balis
--------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.87
--------------
21,750.91
Edwin S. Longanecker, Jr.
-------------------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.58
--------------
21,750.62
John R. Longanecker
-------------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.59
--------------
21,750.63
John P. Stevens III
-------------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.86
--------------
21,750.90
35
Peter J. Stevens
----------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.86
--------------
21,750.90
Scudder G. Stevens
------------------
01/29/04 1/6 Share of Net Income 15,932.04
08/06/04 1/6 Share of Net Income 2,500.00
12/28/04 1/6 share of Net Income 2,350.00
01/28/05 1/6 share of Net Income 968.86
-------------- 21,750.90
--------------
TOTAL DISTRIBUTIONS TO BENEFICIARIES.... .. 130,504.86
--------------
--------------
36
# Units
Description
INCOME BALANCE ON HAND
MTB Money Market-Inst I Fund #420
37
Current Value
or as Noted
2,810.83
2,810.83
===="====>=======
Fiduciary
Acquisition
Value
2,810.83
2,810.83
CHANGES IN INVESTMENT HOLDINGS - INCOME
Cost
Ark Money Market Portfolio
08/15/03
Delivered in merger
conversion for MTB Money
Market - Inst I - Fund #420
(73,122.44)
(73,122.44)
MTB Money Market - Inst I Fund #420
08/15/03
Received in merger conversion
from Ark Money Market
Portfolio
73,122.44
73,122.44
38
# Units
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
Current Value
or as Noted
Helen R. Balis - 1/6 share of
Residue
Principal:
Cash
275,516.96
Income:
Cash
468. 48
275,985.44 275,985.44
468.48
Edwin S. Longanecker, Jr. - 1/6
share of Residue
Principal:
Cash
275,516.97
Income:
Cash
468.47
Fiduciary
Acquisition
Value
275,516.96
275,516.97
275,985.44 275,985.44
468.47
John R. Longanecker - 1/6 share
of Residue
Principal:
Cash
275,516.97
Income:
Cash
468.47
275,516.97
275,985.44 275,985.44
468.47
39
John P. Stevens - 1/6 share of
Residue
Principal:
Cash
275,516.97
275,516.97
Income:
Cash
468.47
468.47
275,985.44 275,985.44
Peter J. Stevens - 1/6 share of
Residue
Principal:
Cash
275,516.97
275,516.97
Income:
Cash
468. 47
468.47
275,985.44 275,985.44
Scudder G. Stevens - 1/6 share
of Residue
Principal:
Cash
275,516.97
275,516.97
Income:
Cash
468.47
468.47
275,985.44 275,985.44
1,655,912.64 1,655,912.64
-------------- --------------
-------------- --------------
40
AFFIDAVIT
Manufacturers and Traders Trust Company, Successor to Allfirst Trust
Company of Pennsylvania, N.A. Executor under the Last Will and Testament of
ALICE STEVENS SPANGLER, deceased, hereby declares under oath that it has fully
and faithfully discharged the duties of its office; that the foregoing Account
is true 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 its knowledge, there are no claims now outstanding
against the Estate; that all taxes presently due from the Estate have been paid;
and that more than four months have elapsed since the first complete
advertisement of the granting of letters in this Estate.
Trust Campa , Successor to
Pennsylvania, N.A.
Subscribed and sworn to by
before me this / f day
of 7YJ~, 2005.
~X:JW;~
Notary Public
COMMONWEALTli OF PENNSYLVANIA
_Seal
Deanna L WfiIs, NoIluy NlIc
CllyOl HorrtobuIg, Dauphn Coorty
My CClmmIoolon ElcpI"", Dee. 6,:ItlO8
Member. PennsYlvania Association Of Notarle.
41
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Status Report Under Rule 6.12
.
Name of Decedent: A \\CP St-.e~) 12lf\ c:;.
Date of Death: ~ \ ~ \ \ 0\.00 '3
.s p Q.'A.O\ lvc..-
\
Will No. ~ \ - D 3.- C l ct en
Admin No.
Pursuant to Rule 6.12 of the Supreme Court Orphans' court Rules, I report the
following with respect to completion of the aclministration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes Y No
2. If the answer is No, state when the personal representative reasonably believes that
the "clministration will be complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X' No
b. The separate Orphans' Court No. (if any) for the personal representative's
account is:
c. Did the personal representative state an account informally to the parties in
interest? Yes No
d. Copies of receipts, releases, joinders and approvals of formal accounts may
be filed with the Clerk of the Orphans' Court and may be attached to this
report.
Date: ~ J ~ql oS;
1~<\A\k Ifxec.~of-~
~ Ahc:..e.. Sf-eu€n.s s.PC>>':7~
Sign e" p Tj1.~ r 0 l c..L.<..o
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1;{ame (please type or print) ...J
POBo1< :.LC1lnl ~C'\("('\c;.04n::. Pcu
, . -,)
Address , 7 I 0 .s.
(/\ n) ~ ss - ~ So \
Tel. No.
Capacity:
X Personal Representative
Counsel for personal
representative
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BUREAU OF INDIVI~tCU~JE) mTiC E OF
IMIERITANCE TAX DIVISloH~".',,,,:~\ "C-' Ie',; *
PO BDX ZIID601 :-',:.-';,>-~ _
HARRISBURG PA 11128-0601 -
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REV-1607 EX AFP (03-05
2D05I'l.lIY 16 PH 2: 41
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-09-2005
SPANGLER
02-21-2003
21 03-0196
CUMBERLAND
101
AlIOUI'It R_l tt.d
ALICE
S
CLERt\ OF
ORPHAN'S COl RT
SUE MAUIOO!!l'ElLt.i' (.( .
M & T TRUST CO
213 MARKET ST
HBG PA 7101
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi to your account I submit the upper portion of this forD with your tax payaent.
CUT ALONG THIS LINE _~ ~ETAIN LOWER PORTION FOR YOUR RECORDS ~
................................ ......~........................................................................
REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF SPANGLER
LICE
S FILE NO.21 03-0196
ACN 101
DATE 05-09-2005
TNIS STATEMENT IS PROVIDED TO AD ISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHOWN BELOW
IS A SUHNARY OF THE PRINCIPAL TA DUE, APPLICATIDN OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT O~ RECORD ADJUSTMENT: 09-03-2004
PRINCIPAL TAX DUE: 361,666.03
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
05-15-2003
11-17-2003
09-09-2004
RECEIPT
NUMBER
CD00257
CD00323
REFUND
DISCOUNT (+)
INTEREST/PEN PAID (-)
18,083.30
.00
.00
AMOUNT PAID
665,000.00
76,065.97
397,483.24-
TOTAL TAX CREDIT
361,666.03
.00
.00
.00
~
.
BALANCE OF TAX DUE
IF PAID AFTER THIS DATE, SE~ REVERSE
SIDE FOR CALCULATION OF ADD~TIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN .~,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED ~S A "CREDIT"' (CR),
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. )
INTEREST AND PEN.
TOTAL DUE
BUREAU OF INOIVIoiW.'i~E$.' i.';=~;
INtERITAHCE TAX DIvISr6!"=:/"_-',~-",--' : ',!ii I: c;'
PD BOX 280601 :"".:.' " ',';~_1~_':3
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REV-1607 EX AFP (05-05
ZDD5 MAY 16 Pi'; : 4 I
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-09-2005
SPANGLER
02-21-2003
21 03-0196
CUMBERLAND
202
Aioo...t R_l ttN
ALICE
S
CL):":;>V nr:
L(-l!\ -~.:1
ORDWINC; eVil i T
SUE MA~:/:0I\~,~\;'j'r!1 f~t\
M & T TRUST CO
213 MARKET ST
HBG PA 17101
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure propel'" cr.di to your IlCCOUlt, sub.it the upper portion of this fol"'ll with your tax paynent.
CUT ALONG THIS LINE _~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
................................ ......~........................................................................
REV-1607 EX AFP (03-05) ~*~ INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF SPANGLER LICE S FILE NO. 21 03-0196 ACN 202 DATE 05-09-2005
THIS STATEHENT IS PROVIDED TO AD ISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUNNARY OF THE PRINCIPAL TA DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-22-2005
PRINCIPAL TAX DUE, 66,789.14
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
02-04-2005
RECEIPT
NUMBER
CD00492'
DISCOUNT (+)
INTEREST/PEN PAID (-)
952.08-
AMOUNT PAID
67,965.36
TOTAL TAX CREDIT
~
. IF PAID AFTER THIS DATE, SE REVERSE
SIDE FOR CALCULATION OF ADD TIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $ ,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED A A "CREDIT"' ICR),
YOU MAY BE DUE A REFUND. SE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. )
TOTAL DUE
67,013.28
224.14CR
.00
224.14CR
BALANCE OF TAX DUE
INTEREST AND PEN.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAlC. DIVISION
PO BOX ZB060l
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
rNHERrTANCE TAX
STATEMENT OF ACCOUNT
'*
REV-16D7 EX AFP (03-051
SUE
M &
213
HBG
MAUERY
T TRUST CO
MARKET ST
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
06-13-2005
SPANGLER
02-21-2003
21 03-0196
CUMBERLAND
202
Allount: R..itted
ALICE
S
PA 17101
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, sub.it the upper portion of this for. with your tax P~8nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
................................................................................................................
REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ...
ESTATE OF SPANGLER ALICE S FILE NO.21 03-0196 ACN 202 DATE 06-13-2005
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS DF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUI1IIARY DF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PRnJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 04-22-2005
PRINCIPAL TAX DUE: 66,789.14
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-04-2005 CD004923 952.08- 67,965.36
05-23-2005 REFUND .00 224.14-
TOTAL TAX CREDIT 66,789.14
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN U,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI,
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
~