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03-0056
Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of IRA B. GLANT Also known as , Deceased IRA B. GLANT, JR. Petitioner(s), who is/are 18 years of age or older, apply(ies) for: Social Securit~ No. 717-10-6703 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of ~' the Decedent, dated October 7, 1980 and codicil(s) dated State relevant circumstances, e.g. renunciation, death of Executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not to victim of a killing and was never adjudicated incompetent: Grant of Letters of Administration (d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Name Relationship Residence COMPLETE IN ALL CASES: Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at Green Ridge Villaqe, 210 Biq Spring Road, Newville, Cumberland County, Pennsylvania (List street, number and municipality) Decedent, then (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ..................................................................... $ (If not domiciled in PA) Personal property in Pennsylvania ..................................... $ (If not domiciled in PA) Personal property in County .................................................... $ Value of real estate in Pennsylvania ...................................................................................................................... $ Total ......................................................................................................... $ Real Estate situated as follows: 84 years of age, died December 28, 2002, at Carlisle Reqional Medical Center, Cumberland County, Pennsylvania 225,000.00 33,630.00 258,630.00 10 acres ofundevelopedlandin Perm County, Pennsylvania Wherefore, Petitioners respectfully requests that the grant of letters of administration in the appropriate form be granted to the undersigned: Signature Typed or printed name and residence IRA B. GLANT, JR. 2398 Farnham Creek Road Warsaw, VA 22572 Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner above-named swears and affirms that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administerChe..estate according to. lAw__ Sworn to and affirmed and subscribed ~------%--'f~--~ c:~. ~,~,~-~" ~'-~ ~-C~ ~ IR~A-~. GLANT, JR. -- Before me this 2 ! s t day of ,JANUARY ,2003 No. ~,~ I- O,.~ """,,~*~a~ Estate of IRA B. GLANT , Deceased Social Security No: 717-10-6703 Date of Death: December 28, 2002 AND NOW, j~u~pv ~ ,2003, in consideration of the Petition on the reverse side hereon, satisfa~t~)-r~' i:;ro~)~ having been presented before me, IT IS DECREED that Letters ¢' Testamentary [] of Administration d.b.n.c.t.a.; pendents lite; durante absentia; durante minodtate are hereby granted to IRA B. GLANT, JR. in the above estate. FEES Letters ........................... Short Certificate(s) Renunciation .............. Affidavit ( ) .................. $ Extra Pages ( ) ....... $ Codicil ............................ $ JCP Fee ....................... $ Inventory ...................... $ Other .............................. $ $ 2__70.00 $ 6.00 10.00 TOTAL ......... $ filed 1-21-2003 mailed to atty 1-21-2003, Attorney: EDMUND G. MYERS I.D. No: 20558 Address: Johnson1 Duffle, Stewart & Weidner, 301 Market Street1 P.O. Box 109, Lemoyne, PA 17043 Telephone: 717-761-4540 Register of Wills of Cumberland County, Pennsylvania OATH OF SUBSCRIBING WITNESS Estate of IRA B. GLANT Also known as Deceased EDMUND G. MYERS and DIANNE LENIG each a subscribing witness to the will presented herewith, each being duly qualified according to law, deposes and says that they were present and saw the above Testator sign the same and that they signed as a witness at the request of Testator in their presence and in the presence of each other. Sworn to or affirmed and subscribed before me this /,,~ day of ,..~' ') (,/'(~,'j t'~ , 2003. Notary Public My Commission Expires: (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) (Address) DIANNE LEI~ ~X (Ad cl~e~ss)~_~ · -, r No, areal Seal · Loft A. Flichard, Nola~ ~ Lemo~e Boro, Cumbedem Cour~ MY ~ Expires Nov. 12, 2006 NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of Instrument(s) at time of notarization. his is to certi6< that the infbrmation here given is correctly copied from an original certificate of death duly filed with me as l.ocal Registrar. The original certificate will be fbiwvardcd to thc State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fec fi)l' this certificate, $2.00 P 8647126 Ix)cai P, egistrar JAN 0 5 Date 105A43,qev 2/87 COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH · /aa B. Glant ~ ~ I I ~o~o~,. .... 84 ~- , : , ' o ~ . Whr__ ....... - ---'-- ~ ,Zd.~ ~MW,~. N~.~.~e John M. Glant I~"~> ffM(~.~. ~. ~~ ~ h~. E~rvetta Dann~ ' . zra B. ~an~, J~. ~~~(~.~.~.z~) ~- ~ R~d, W~s~ ~ 22572 ;eaui~ in Oe~) LAST PERFORMED? OUE TO ((~ AS A CONSEOUENCE OF}: I, IRA B. GLANT, of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. ARTICLE I I direct the payment of all my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. ARTICLE II I devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate, unto my wife, ADA V. GLANT, provided she survives me by thirty (30) days. ARTICLE III Should my wife, ADA V. GLANT, predecease me or die on or before the thirtieth (30th) day following my death, I devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate, unto my son, IRA B. GLANT, JR., of Chambersburg, Pennsylvania. However, in the event my said son predeceases me, then I direct that the rest, residue and remainder of my estate be divided into three (3) equal shares, and distributed to my daughter-in-law, REBECCA G. GLANT, my granddaughter, KATHRYN ELIZABETH GLANT, and my grandson, ANDREW JOHN GLANT, all of Chambersburg. ARTICLE IV I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY of Lemoyne, Pennsylvania, guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principle as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ARTICLE V I nominate and appoint my wife, ADA V. GLANT, Executrix of this my Last Will. Should my wife, ADA V. GLANT, fail to qualify or cease to act as Executrix, I appoint my son, IRA B. GLANT, JR., Executor. If he should fail to qualify or cease to so act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Executor of this my Last Will. ARTICLE VI I direct that my Executrix or successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal thisT~day of ~ , 1980. IRA B. GLANT (SEAL) Signed, sealed, published and declared by the above- named Testator, IRA B. GLANT, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. I~ B. GL~T MYERS, MYERS, FLOWER & JOHNSON ATTORNEYS AT LAW LEMOYN E, PENNSYLVANIA CARLISLE, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No.: IRA B. GLANT DECEMBER 28, 2002 2003-00056 Admin. No.: To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on January 28, 2003. Name IRA B. GLANT, JR. Address 2398 Farnham Court Road Warsaw, Virginia 22572 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None. Date: January 28, 2003 ~'~ '/''? ~ Signature Name EDMUND G. MYERS Johnson, Duffle, Stewart & Weidner Address 301 Market St. P. O. Box 109 '~ Lemoyne, PA 17043-0109 Telephone (717) 761-4540 Capacity: Counsel for personal representative March 25, 2003 Register of Wills 1 Courthouse Square Carlisle, PA 17013 Dear Sir or Madam: I am enclosing a check for $9500.00 in partial payment for the inheritance tax on my father's estate. My father is Ira B. Giant, Sr. who died on December 28, 2002. The file number for probate is: 2003-000-56. Thank you, Ira B. Giant, Jr. Executor 2398 Farnham Creek Road Warsaw, VA 22572 ~'~ Phone: 804-394-2337 Email: barley2398(~rivnet, net Ira B. Giant, Jr. 2398 Famham Creek Road Warsaw, VA 22572 Register of Wills I Courthouse Square Carlisle, PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF iNDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002363 GLANT IRA B JR 2398 FARNHAM CREEK ROAD WARSAW, VA 22572 ........ f01d ESTATE INFORMATION: SSN: 717-10-6703 FILE NUMBER: 2103-0056 DECEDENT NAME: GLANT IRA B DATE OF PAYMENT: 03/31/2003 POSTMARK DATE: 03/28/2003 COUNTY: CUM BERLAN D DATE OF DEATH: 12/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $9,500.00 TOTAL AMOUNT PAID: $9,500.00 REMARKS: IRA BGLANTJR SEAL CHECK//1 O05 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS JERRY R. DUFFIE RICHARD W. STEWART C, ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE RALPH H. WRIGHT, JR. DAVID J. LANZA MARK C. DUFFIE MELISSA PEEL GREEVY MICHAEL J, CASSIDY ROBERT M. WALKER Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL Dear Register: LAW OFFI(2ES · JOHNSON, DUFFIE, STEWART Cg WEIDNER A Professional Corporation 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043~0109 W'EBSITE: www.jdsw, com TELEPHONE 717-76D4540 FACSIMILE 717-761o3015 E-MAIL mail@jdsw, com September 23, 2003 Re: HORACE A. JOHNSON COUNSEL TO THE FIRM E'MAIL dlw@jdsw.com Estate of Ira B. Giant SSN: 717-10-6703 Date of Death: December 28, 2002 Your File No. 21-03-0056 Enclosed for filing please find the following documents for the above referenced decedent: 2 Original PA Inheritance Tax Returns. There is tax due in the amount of $2,328.57 Estate Check No. 1009 is attached. Estate Check No. 1010 in the amount of $34.00 as follows: a. $15.00 Inheritance Tax filing fee c. $19.00 Inventory Fee. $10.00 for Page 1 and $3.00 for each page thereafter (3~3.00 = $9.00). 1 copy of Pages 1 & 2 of the Pa Inheritance tax return, which we ask that you time-stamp and return to us in the enclosed envelope. Inventory Inventory (1 copy), which we ask that you time stamp and return to us in the enclosed envelope. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this matter. Very truly yours, /I~[INSON,,DUFFIE, STEWART & WEIDNER Legal Assistant cc: Ira B. Glant, Jr., Executor :218726 JOHNSON, DUFFle, STEWART & WeiDNeR ATTORNEYS AT LAW 301 MARKET STREET P. O. BOX 10~ LEMOYNE, PENNSYLVANIA 17043 Fimt Clas _ ! REV- 1500 EX * (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-1500 APB pRL plO RAC oTK ES cg R E C A P I T U L A T I O N C O M T I 0 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-03-0056 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) GLANT IRA B. 717-10-6703 DATE OF DEATH (M M-D D-YEAR) DATE OF BIRTH (MM-OD-YEAR) THIS RETURN MUST BE FILED IN DUPMCATE WITH THE 12/28/2002 06/21/1918 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 1. Original Return ~ 247! Supplemental Return 4, Limited Estate . Future Interest Compromise (date of death after 1Z- 12-8Z) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of WillI (Attach copy of Trust) [] 9. Litigation Proceeds Received ]~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1 - 1-95) NAME Edmund G. Myers FI R M NAM E (If Applicable) Johnson, Duffle, Stewart & Weidner TELEPHONE NUMBER 717/761-4540 date of death 3. Remainder Return (prior to 1Z- 13-82) 5. Federal Estate Tax Return Required 'J 8. Total Number of Safe Deposit Boxes 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (6) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ~] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS P. O. Box 109 301 Market Street Lemoyne, PA 17043-0109 14, 35,3i~.~.~5b 218,773:85 283,833.45 7r141.69 276,691.76 None None 6,138.49 None 23,609.61 (8) 5,722.11 1,419.58 (11) (12) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) X .0 0 (15) 16. Amount of Line 14 taxable at lineal rate 276,691.76 X .0 45 (16) 17. Amount of Line 14 taxable at sibling rate X .12 (17) 18. Amount of Line 14 taxable at collateral rate X .15 (18) . OFFICIAL USEONLY C':, 276,691.76 0.00 12,451.13 0.00 0.00 19. Tax Due (19) 12,451.13 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS Green Ridge Village 210 Big Spring Road CITY Newville STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 9,500.00 622.56 (1) ZIP 17241 Total Credits ( A + B + C ) (2) 12,451.13 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 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? ................................ r~ ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. E~ ~1 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ [~ [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 10,122.56 0.00 0.00 2,328.57 0.00 2,328.57 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. .)ATUREOF PERSON RESPONSIBLE FOR FILING RETURN ]'RA B GLANT, Jr. DATE ~f~-~,/- ~ 2398 Farnham Creek Road DA~T!O~/~ - , -- W~i~- V~-- ¥:~BY2- ............................. SIG"I~'~TU RE OF PREPARER OTHER THAN RE~RI'ESEI~r.~TIVE Johnson, Duffle, Stewart & Weidner ...................... iiiiiiiii iiiiiii!i iiiiiiiii!i iiii ~iiiiiiiiiiii!ii ii ::i::::i!i i:= ::::::::!ii ii iiii!ii iiii::~!!ii iici!ii ii ~!i~ ~ ~!!~ ~ ~!n~ ~ ~ ~ :~ ......................................... ~=: ........... For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a)(1.1 )(i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV- 1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IRA B. GLANT SS~/ 717-10-6703 SCHEDULE A REAL ESTATE 12/28/2002 FILENUMBER 21-03-0056 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with ri~lht of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 9.45 Acres of Real Estate located on Dark Hollow Road, Wheatfield 35,311.50 Township, Perry County, Pennsylvania. Deed dated January 6, 1961 and recorded in Volume 166 Page 54. Tax Parcel Number: 290,116.00-102-000. Value of property was determined by the 200; Assessed Market Value as provided by Patricia M. Kissinger, Tax Collector and multiplied by the Perry County Common Level Ratio. A copy of the tax assessment is attached to this Return 33,360.00 x 1.05 TOTAL (Also enter on line 1, Recapitulation) $ 35,311.50 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) REV- 1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS IRA B. GLANT SS# 717-10-6703 12/28/2002 All prope~y jointly-owned with right of survivorship must be disclosed on Schedule F. FILENUMBER 21-03-0056 ITEM VALUE AT DATE DESCRIPTION UNIT VALUE NUMBER OF DEATH 1 2 shares American Financial Group, Inc. Ohio, CUSIP 22.88 45.76 #025932104 - Estate Val date of death valuation is attached hereto 2 2,377.58 shares ARK Funds Value Equity Instl., CUSIP 7.27 17,285.01 #040711533 - Estate Val date of death valuation is attached hereto 3 2,540.65 shares ARK Funds INTER FIX INST, CUSIP 10.40 26,422.76 #040711301 - Estate Val date of death valuation is attached hereto 4 2,548.42 shares ARK Funds Short Term Bd Ins, CUSIP 9.99 25,458.72 #040711483 Estate Val date of death valuation is attached hereto 5 2,572.016 shares ARK Funds US Government Bonds Ins. , 10.13 26,054.52 CUSIP #040711475 - Estate Val date of death valuation is attached hereto 6 1,336.898 shares ARK FDS - Blue Chip Inst., CUSIP 12.28 16,417.11 #040711681 Estate val date of death valuation is attached hereto 7 2,159.309 shares ARK Funds - Equity Inc. Ins, CUSIP 8.05 17,382.44 #040711624 Estate Val date of death valuation is attached hereto 8 2,432.432 shares ARK Funds - Eq. Index Instl, CUSIP 7.37 17,927.02 #040711558 - Estate Val date of death valuation is attached hereto 9 111.919 shares ARK Funds Small Cap. Instl., CUSIP 12.24 1,369.89 f/040711814 - Estate Val date of death valuation is attached hereto 10 232.739 shares ARK Funds Mid Capital Instl., CUSIP 9.99 2,325.06 #040711590 - Estate Val date of death valuation is attached hereto 11 2,500 shares ARK Funds - Income PTFL, CUSIP #040711301 10.47 26,175.00 Estate Val date of death valuation is attached hereto 12 159.642 shares Harbor Fund Intl Fd Instl, CUSIP 27.26 4,351.84 #411511306 Estate Val date of death valuation is Total of Continuation Schedule(s) 37,558.72 TOTAL (Also enter on line 2, Recapitulation) 218,773.85 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97) · Estate of: IRA B. GLANT Soe Sec ~: 717-10-6703 Date of Death: 12/28/2002 Item Description Continuation of Schedule B (Stocks and Bonds) Unit Value Value at Date of Death 13 14 15 attached hereto 126 shares Penn Treaty American Corp., CUSIP #707874103 Estate Val date of death valuation is attached hereto 51 shares Wachovia Corporation 2nd New, CUSIP #929903102 - Estate Val date of death valuation is attached hereto United States Savings Bonds Series E and Series EE - Valued using Savings Bond Calculator attached hereto 1.7525 36.605 220.82 1,866.86 35,471.04 37,558.72 REV- 1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER IRA B. GLANT SS# 717-10-6703 12/28/2002 21-03-0056 Include the proceeds of litigation and the date the proceeds were received by' the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 6,014.67 ARK Money Market Account held for the benefit of the IRA GLANT Trust, CUSIP #40711400 C.P. Medical Group - Refund due to overpayment One United States $3.00 Gold Piece dated 1878. Appraised by Joseph James Jewelers. Appraisal is attached to this Return. 23.82 100.00 TOTAL (Also enter on line 5, Recapitulation) $ 6,138.49 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I,~08 EX (Rev. 1-97) REV-lS~O EX+ (~-gT/ SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERT~ RESIDENT DECEDENT ESTATE OF IRA B. GLANT SS~/ 717-10-6703 12/28/2002 FILE NUMBER 21-03-0056 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER, NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE/ 1 The Lutheran Brotherhood 23,609.61 23,609.61 Deferred Annuity Beneficiary named: Ira Giant, Jr. TOTAL (Also enter on line 7, Recapitulation) $ 23,609.61 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I,~IO EX (Rev. 1-97) REV-1511 EX +(1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER IRA B. GLANT SS~/ 717-10~6703 12/28/2002 21-03-0056 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 20.00 2 4 5 FUNERAL EXPENSES: Cremation Society of Pennsylvania - Obituary Notice ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees Johnson, Duffie, Stewart & Weidner 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 Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland County Register of Wills - Additional Short Certificate Cumberland County Register of Wills - Additional Short Certificates Cumberland County Register of Wills - Filing Fees for Inheritance Tax Return and Inventory Joseph James Jewelers - Appraisal of Decedent's Gold Coin Perry County Recorder of Deeds Filing Fee for Deed Transfer Total of Continuation Schedule(s) 4,750.00 298.00 325.00 3.00 6.00 34.00 53.00 40.50 192.61 TOTAL (Also enter on line 9, Recapitulation) $ 5,722.11 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) tEstate of: IRA B. GLANT Soc Sec #: 717-10-6703 Date of Death: 12/28/102 Item Description Continuation of Schedule H-B5 (Accountant's Fees) Amount Barbush and Hoffman - 2002 Individual Income Tax Preparation 325.00 325.00 · Estate of: IRA B. GLANT Soc Sec #: 717-10-6703 Date of Death: 12/28/2002 Item Description Continuation of Schedule H-B7 (Other Administrative Costs) Amount The Cumberland Law Journal Notice of Estate Administration The Patriot News Notice of Estate Administration 75.00 117.61 192.61 REV-1512: EX + (1-97) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER IRA B. GLANT SS~) 717-10-6703 12/28/2002 21-03-0056 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 Allfirst Fee for Estate Checks Ambulance Services C.P. Medical Group Final Invoice for Services Continuing Care Rx Payment for Pharmaceuticals Kilmore Eye Associates - Final Billing on Account 55.74 578.67 23.82 741.35 20.00 TOTAL (Also enter on line 10, Recapitulation) $ 1,419.58 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, Form REV-l$12 EX (Rev. 1-97) REV-1513 EX + (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER IRA B GLANT SS~/ 717-10-6703 12/28/2002 21-03-0056 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE II. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1,2)] Ira B. Glant, Jr. 2398 Farnham Creek Road Warsaw, VA 22572 S on Sole Beneficiary/Eh tire Estate ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (if more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, inc. Form REV-1513 EX (Rev. 9-00) LISTING OF EXHIBITS FOR EST,4TE OF IRA B. GLANT EXHIBIT A Last l/Viii and Testament of Ira B. Giant signed and dated on the 7th of October, 1980. EXHIBIT B A. Tax Notice showing Assessment of Real Estate. B. Copy of Perry County Recorder of Deeds Assessment of Property Schedule A. EXHIBIT C Valuation of stocks and CD accounts using Estate Val on Schedule B. EXHIBIT D Valuation of Savings Bonds using Savings Bond Calculator Schedule B EXHIBIT E Appraisal of Coins listed on Schedule E. EXHIBIT A I, IRA B. GLANT, of Silver Spring Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. ARTICLE I I direct the payment of all my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. ARTICLE II I devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate, unto my wife, ADA V. GLANT, provided she survives me by thirty (30) days. ARTICLE III Should my wife, ADA V. GLANT, predecease me or die on or before the thirtieth (30th) day following my death, I devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate, unto my son, IRA B. GLANT, JR., of Chambersburg, Pennsylvania. However, in the event my said son predeceases me, then I direct that the rest, residue and remainder of my estate be divided into three (3) equal shares, and distributed to my daughter-in-law, REBECCA G. GLANT, my granddaughter, KATHRYN ELIZABETH GLANT, and my grandson, ANDREW JOHN GLANT, all of Chambersburg. ARTICLE IV I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY of Lemoyne, Pennsylvania, guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such guardian shall have the power to use principle as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ARTICLE V I nominate and appoint my wife, ADA V. GLANT, Executrix of this my Last Will. Should my wife, ADA V. GLANT, fail to qualify or cease to act as Executrix, I appoint my son, I~A B. GLANT, JR., Executor. If he should fail to qualify or cease to so act, I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Executor of this my Last Will. ARTICLE VI I direct that my Executrix or successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal thisT~lday of ~ , 1980. IRA B. GLANT (SEAL) Signed, sealed, published and declared by the above- named Testator, IRA B. GLANT, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as witnesses. IRA B. GLANT MYERS, MYERS. FLOWER & JOhNSON LEMOYN E, PENNSYLVANIA EXHIBIT B TAX YEAR ~"{~'~-~ ~'ff-'~i'~'~ ~"~'?~ '~&;~ ~ ~'~ ~; '~ C~-~ DATE ASSESSMENT BILL NO, ~'~O~'""~OO3 SL~SGUENITA SCHOOL t)IS~E~CT PAYABLE TO: NE~ ~[ODaFIELD,. F~ ':i706B · ~ AUg 3~ iOA~-I'PM OCT' 2~-2~ $-SP~ ' ' , ' ' ' ' : ' ~SCH" R/E' I ' . ',,,*~*~.'o ~o~l*" ~ %P ~ T~ ~ %P ' MI DURING'THIS'.P~RIoD '1 .PAY THIS AMOUNT I ' -' t' ' ~ ~~ ~ : ' _':" ~ - " ' , ~=': ~ DSC( ; ----rt. ~a~ a~,.~ssm~ ' : ' .-' ' - ~ ~ '~ FACE / ' ' '~''T . ~ I ~ I~ ~2~0~2 ~lt. , I ' '. :: I,EN, .L · · ~ ;'l ; . · ' I ; t~ -, . , , . ~, .. . . . . . ~ UNPAID TAXES TO TAX CLA'I~-01/01,/2003 ~OO~--4 453 PROPERTY .INFO ~T CGURTHI]UE~EONL'[NE.~COF! CON'Fi~'[tL:OO52302~ Courthouse Online - LandFMV Main Page 1 of 1 Choose New Courthouse My Property Home General Info Dwelling Sketch Photo Outbuildings Site Info Land (Fair Market) Land (Clean and Green) Sales History Value Summary Value History Comments Hap Deed Assessment Office Tax Claim Prothonotary Clerk Of Courts Commissioners' Office Recorder Of Deeds Register of Wills Planning Commission Voter Services Domestic Relations Lobby Land Summary - Fair Market Value Parcel ID: 290,'116.00-102.000 Owner: GLANT, IRA B ET UX C&G Deeded 9.45 Approved Acres Ag. Security N Actual 0 Area Frontage Frontage & Average Depth Slope Neighborhood 290 Base Tillable Wooded Non-Tillable Totals Acre/Lot Area Size 1 8,45 9.45 Productivity Index Rate per Acre $15,246 $2,176 Fair Market $15,246 $18,387 Value Sub-Total $33,633 Value Value Override Market Land Value $33,630 Terms Of Privacy Policy Service Contact Us courthouseonline.com ...a better way to access public records.TM Website and Services Copyright ©2000 CourthouseOnline. Com, Inc. Copyright and ownership of courthouse data is held by each respective courthouse. All information provided on this site is believed to be reliable but is not guaranteed and should be independently verified. I AGREE that my use of this site is governed by the Terms of Serviceand Privacy Policy. http ://www.courthouseonline.com/QuLandFmvMain.asp?State=PA&County=Perry&Abbrev.= 1 / 13/2003 EXHIBIT C Date of Death: 12/28/2002 Valuation Date: 12/28/2002 Processing Date: 09/16/2003 Shares Security or Par Description 1) 6007.27 2) 2500 ARK FDS {040711400} MMKT INSTL NASDAQ No pricing information ARK FDS (040711301) INCOME PTFL NASDAQ 12/27/2002 Estate Valuation High/Ask Low/Bid 10.47000 Bid Estate of: Ira B. Glant Account: 5105-1 Report Type: Date of Death Number of Securities: 15 File ID: GLANT Mean and/or Div and Int Security Adjustments Accruals Value 10.470000 26,175.00 3) 2540.65 ARK FDS (040711640) INTER FIX INST NASDAQ 12/27/2002 10.40000 Bid 10.400000 26,422.76 2548.42 ARK FDS (040711483) SH TERM BD INS NASDAQ 12/27/2002 9.99000 Bid 9.990000 25,458.72 5} 2572.016 ARK FDS (040711475) US GOVT BD INS NASDAQ 12/27/2002 10.13000 Bid 10.130000 26,054.52 6) 51 WACHOVIA CORP 2ND NEW (929903102) NYSE 12/27/2002 37.19000 36.38000 H/L 12/30/2002 36.80000 36.05000 H/L 36.605000 1,866.85 1336.898 ARK FDS {040711681) BLUE CHIP INST NASDAQ 12/27/2002 12.28000 Bid 12.280000 16,417.11 8} 2159.309 ARK FDS (040711624) EQUITY INC INS NASDAQ 12/27/2002 8.05000 Bid 8.050000 17,382.44 9) 2432. 432 ARK FDS (040711558) EQ INDEX INSTL NASDAQ 12/27/2002 7.37000 Bid 7.370000 17,927.02 10) 232.739 ARK FDS (0407t1590) MID-CAP INSTL NASDAQ 12/27/2002 9.99000 Bid 9.990000 2,325.06 11) 111.919 ARK FDS (040711814) SML CAP INSTL NASDAQ 12/27/2002 12.24000 Bid 12.240000 1,369.89 12) 2377.58 ARK FDS (040711533) VAL EQTY INSTL NASDAQ 12/27/2002 7.27000 Bid 7.270000 17,285.01 Page 1 This report was produced with EstateVai, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.1) Date of Death: 12/28/2002 Valuation Date: 12/28/2002 ~rocessing Date: 09/16/2003 Shares Security or Par Description High/Ask 13} 159.642 HARBOR FD (411511306) INTL FD INSTL NASDAQ 12/27/2002 14) 2 AMERICAN FINL GROUP INC OHIO {025932104) COM NYSE 12/27/2002 12/30/2002 Low/Bid 15) 126 PENN TREATY AMERN CORP (707874103) COM NYSE 12/27/2002 12/30/2002 27.26000 Bid 23.39000 22.65000 H/L 22.93000 22.55000 H/L 1.78000 1.68000 H/L 1.87000 1.68000 H/L Estate of: Ira B. Glant Account: 5105-1 Report Type: Date of Death Number of Securities: 15 File ID: GLANT Mean and/or Div and Iht Security Adjustments Accruals Value 27.260000 4,351.84 22.880000 45.76 1.752500 220.82 Total Value: Total Accrual: Total: $183,302.80 $0.00 $183,302.80 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please conCact EVP Systems aZ (818) 313-6300 or www.evpsys.com. (Revision ?.0.1) EXHIBIT D Savings Bond Calculator Page 1 of 3 12/2002 Bond Series Denomination so0 Serial Number # Bonds To~l Price Total Interest 31 $9,600.00 $25,871.04 Issue Serial Number Issue Date Series Denom Price 57262407 01/1989 EE $500 $250.00 57262406 01/1989 EE 500 250.00 57262405 01/1989 EE 500 250.00 57262404 01/1989 EE 500 250.00 57262403 01/1989 EE 500 250.00 57262402 01/1989 EE 500 250.00 57262401 01/1989 EE 500 250.00 57262400 01/1989 EE 500 250.00 57262399 01/1989 EE 500 250.00 57262398 01/1989 EE 500 250.00 57262397 01/1989 EE 500 250.00 57262396 01/1989 EE 500 250.00 75408773 01/1989 EE 1,000 500.00 75408772 01/1989 EE 1,000 500.00 75408771 01/1989 EE 1,000 500.00 75408770 01/1989 EE 1,000 500.00 75408769 01/1989 EE 1,000 500.00 75408768 01/1989 EE 1,000 500.00 Issue Date Interest Value $289.40 $539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 289.40 539.40 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 578.80 1,078.80 Total Value YTD Interest $35,471.04 $1,379.52 Interest Next ~nal Rate Accrual Maturity Note 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 4.00% 01/2003 01/2019 ' ' ffle://H:\Glant,%20Ira\Savings%20Bond%20Calculator%20Glant.htm 2/24/2003 Savings Bond Calculator Page 2 of 3 214675294 214675293 214675292 214675291 214675290 214675289 214675288 214675287 214675286 212397296 212397295 213519366 213519365 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 200 03/1976 E 500 03/1976 E 500 03/1976 E 1,000 03/1976 E 1,000 ][Viewing Bonds 1-31 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 375.00 375.00 750.00 750.00 788.56 788.56 788.56 788.56 788.56 788.56 788.56 788.56 788.56 1,971.40 1,971.40 3,942.80 3,942.80 938.56 938.56 938.56 938.56 938.56 938.56 938.56 938.56 938.56 2,346.40 2,346.40 4,692.80 4,692.80 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2003 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 03/2006 Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty ME Matured (Exchangeable for HH) MN Matured (Not Exchangeable for HH) Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator C~ C C, C ~' flle://H:\Glant,%20Ira\Savings%20Bond%20Calculator%20Glant.htm 2/24/2003 EXHIBIT E Joseph James Jewelers TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the jewelry business, appraising diamonds, watches, jewelry and precious stones of all descriptions. We herewith certify that we have this day carefully examined the following listed and described articles, the property of: NAME: Ira Giant ADDRESS: 2398 Famham Creek Road Warsau VA 22572 We estimate the value as listed for insurance or other pu~oses at the current retail value, excluding Federal and other taxes. In making this Appraisal we DO NOT agree to purches¢ or replace the articles. DESCRIPTION One United States $3.00 gold piece. The coin is dated 1878 and is in very fmc condition. The reverse of the coin has lead contamination and a clasp. Value: $100.00 JAMES. I~AVIS P.G. March 10,2003 The foregoing Appraisal is ma~ ladtla tim underslaeding thai the Apl~raiser ~s~mes no liability xvith respecl.ll~.any, acliml.tha~mav Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of T~A. B. GLAI~ also known as , Deceased No. 21-03-0056 Date of Death 12/28/2002 Social Security No. 717 - 10 - 6703 IRA B GLANT, Jr., 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 ANe 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: Edmund G. Myers I.D. No.: 20558 Address: P. O. Box 109 Lemoyne, PA 17043-0109 Telephone: 717/761-4540 Personal Rep ~'~ti~, Signature: ~ 1~ ~ ~~, ~i~_ Signature: IRA B GLANT, Jr. ~% Address: 2398 Farnham Creek Road Warsaw, VA 22572 Telephone: 804/394-2337 Dated: Description (See continuation page(s) attached) Value (Attach additional sheets if necessary) Total: 265,868.59 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the ejection 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) Estate of: Date of Death: County: IRA B. GLANT 12/28/2002 Cumberland INVENTORY CASH: ARK Money Market Account held for the benefit of the IRA GLANT Trust C.P. Medical Group - Refund due to overpayment Prudential Financial Life Insurance Policy M06372627 PERSONAL PROPERTY: One United States $3.00 Gold Piece dated 1878. Appraised by Joseph James Jewelers. STOCKS/LISTED: 2.000 shares American Financial Group, Inc. Ohio 2,377.580 shares ARK Funds Equity Instl. Value 2,540.650 shares ARK Funds INTER FIX INST 2,548.420 shares ARK Funds Short Term Bd Ins 6,014.67 23.82 5,644.75 100.00 45.76 17,285.01 26,422.76 25,458.72 11,683.24 100.00 -1- 2,572.016 shares ARK Funds US Government Bonds Ins. 1,336.898 shares ARK FDS Inst. 2,159.309 shares ARK Funds Ins 2,432.432 shares ARK Funds Instl 111.919 shares ARK Funds Instl. 232.739 shares ARK Funds Instl. 2,500.000 shares ARK Funds Blue Chip Equity Inc. Eq. Index Small Cap. Mid Capital Income PTFL 159.642 shares Harbor Fund Intl Fd Instl 126.000 shares Penn Treaty American Corp. 51.000 shares Wachovia Corporation 2nd New ,26 054.52 16 417.11 17 382.44 17 927.02 1,369.89 2,325.06 26,175.00 4,351.84 220.82 1,866.86 BONDS: United States Savings Bonds Series E and Series EE 35,471.04 183,302.81 35,471.04 -2- REAL ESTATE/PA: 9.45 Acres of Real Estate located on Dark Hollow Road, Wheatfield Township, Perry County, Pennsylvania. Deed dated January 6, 1961 and recorded in Volume 166 Page 54. Tax Parcel Number: 290,116.00~102-000. 35,311.50 TOTAL RECEIPTS OF PRINCIPAL ............... 35,311.50 265,868.59 -3- 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(I 1-96) CD 003052 MYERS EDMUND G 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 DUPLICATE ACN ASSESSMENT CONTROL NUMBER AMOUNT ........ fold 101 92,328.57 ESTATE INFORMATION: SSN: 717-10-6703 FILE NUMBER: 2103-0056 DECEDENT NAME: GLANT IRA B DATE OF PAYMENT: 09/24/2003 POSTMARK DATE: 09/23/2003 COUNTY: CUMBERLAND DATE OF DEATH: 12/28/2002 REMARKS' TOTAL AMOUNT PAID: IRA B GLANT JR (EXECUTOR) C/O EDMUND G MYERS ESQ 92,328.57 SEAL CHECK# 1009 INITIALS: JA RECEIVED BY.' DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS ?- // - .s BUREAU OF INDIVIDUAL TAXES INHERTTANCE TAX DIVTSZnN DEPT. 280601 HARRTSBURG, PA 17128-0601 COMHON#EALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCT/OHS AND ASSESSHENT OF TAX EDHUND G NYERS JOHNSON ETAL PO BOX 109 ~ LEMOYNE PA 170~ DATE ESTATE OF DATE OF DEATH FILE NUNBER COUNTY ACN 11-10-2003 GLANT 12-28-Z002 21 03-0056 CUHBERLAND 101 Amoun'l: RseJ.~:sd REV-154? EX AFP IRA B HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF GLANT IRA B FZLE NO. 21 03-0056 ACN 101 DATE 11-10-2003 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REV~kSF APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~s (Schedule 2. S~ocks end Bonds (Schedule B} (2) 3. Closely Hold S~ock/Par~norship In~oros~ (Schodula C} (3) q. Hor~gagos/No~:os Recoivablo (Schedule D) (q) $. Cash/Bank Daposi~s/Nisc. Personal Propsr~y (Schedule E) 6. Jointly O~nad Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asso~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funoral Exponsss/Adm. Cos~:s/Hisc. Exponsos (Schsdulo H) (9) 10. Dob~s/Hor~gago L/ab/li~ios/L1ons (Schodulo I) (10) 11. To,al Doduc~/ons 35~311.50 218,773.85 .00 .0O 6,138.~9 .00 NOTE: To insuro proper crsd/~ *o your account, suba/~ *ha upper portion of ~h/s fora w/~h your ~mx payment. 23~609.61 (B) 5,722.11 12. 15. NOTE: ASSESSNENT OF TAX: 15. Aeoun~ of L/ne lq a~ Spouse1 ra~e 16. Amoun~ of L/ns lq ~exsble a~ Lineal/Class A re*e 17. Aaoun~ of L/ne lq a* SAbl/ng ra~o 18. Aaoun~ of L/ns lq *axable a~ Collateral/Class B ra~s 19. Principal Tax Due TAX CREDITS: PAY,ENT RECExrl DATE NUHBER 05-28-2003 CD002563 09-23-2003 CD003052 1 ~19.58 (11) 7.1~1.&9 276,691.76 Ne~ Value of Tax Rs~urn (12) Chari~bls/governaon~al Bequest;s; Non-elected 9115 Trusts (Schedule J} (15) Ne* Value of Es~a~o Sub~ac~ ~o Tax Zf an assessment ~as Assued previously, l~nes 1~, 15 and/or 16, 17, 18 and reflect fAgures that Anclude the total of ALL returns assessed to date. D/~COUNT (+J INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 11-25-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORN .00 276,691.76 9,500.00 2,528.57 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 12,328.57 122.56 .97 123.53 ( IF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AHOUNT PAID 500.00 .00 (~s) .00 x O0 = .00 (16) 276,691.76 x Oq5= 12,q51.13 (17) . O0 X 12 = .00 (18) .00 x 15 = .00 (19)= 12,~51.13 19 will RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF NILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at tho Office of the Register cf Hills, any of the 2:5 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-:562-2050; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-:5020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 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 (523 discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the tutal of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed es indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at e daily rate of .000164. All taxes ehich became delinquent on end after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z00:5 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea..._r Rate Factor 1982 lOX .000548 1987 97. .000247 1999 7Z .OOO192 198:5 167. ,0004:58 1988-1991 11Z .000:501 ZOO0 87. .000219 1984 117. . 000:501 1992 97. . 000247 2001 97. . 000247 1985 137. .000356 199:5-1994 77. .OOOlg2 2002 6Z .000164 1986 107. .000274 1995-1998 92 .000247 200:5 57. .0001:57 --Interest is calculated as follo~s: 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 data of the assessment. If payment is sade after the interest computation date sheen on the Notice, additional interest must be calculated. JERRY R. DUFFLE RICHARD W. STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE RALPH H. WRIGHT, JR. DAVID J. LANZA MARK C. DUFFIE MELISSA PEEL GREEVY MICHAEL J. CASSIDY ROBERT M. WALKER Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL Dear Register: LAW OFFICES JOHNSON, DUFFLE, STEWART & WEIDNER i Professional Corporation 301 MARKET STREET P. O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 W'EBSITE: www.jdsw, com TELEPHONE 717-761-4540 FACSIMILE 717-761-3015 E-MAIL mailOjdsw, com November 21, 2003 Re~ HORACE A. JOHNSON COUNSEL TO THE FIRM E'MAIL dlw@jdsw.com Estate of Ira B. Giant SSN: 717-10-6703 Date of Death: December 28, 2002 Your File No. 21-03-0056 Enclosed please find Estate Check No. 1014 in the amount of $123.53. This payment represents additional tax due including interest. Please provide a receipt along with the enclosed copy of this correspondence, time stamped and returned in the enclosed self-addressed stamped envelope. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this matter. Very truly yours, /t0~SON, D~UFFIE, STEWART & WEIDNER q~arra L. W-ie~rhan Legal Assistant cc: Ira B. Glant, Jr., Executor :221270 LAW OFFICES JOHNSON, DUFFLE, STEWART ~B WEIDNER ~301 MARKET STREET P. O. BOX 1OD LEMOYNE, PENNSYLVANIA 17043-O109 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ATTN: CHERYL BUREAU OF I'NDZVZDUAL TAXES ~NHERITANCE TAX DIVISION DEPT. 2:80601 HARRlrSBURG, PA 171ZB-0601 EDHUND G HYERS JOHNSON ETAL PO BOX 109 LEHOYNE CUT ALONG THIS LINE PA 17043 COHNONNEALTH OF PENNSYLVANIA BEPARTHENT OF REVENUE NOT/CE OF /NHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR D/SALLO#ANCE OF DEDUCTIONS AND ASSESSHENTOF TAX .; RE¥-I$4?EXAFP( BATE 11-10-2005 ESTATE OF GLANT IRA BATE OF BEATH 1Z-Z8-ZOOZ FILE NUH~ER 21 05-0056 COUNTY CUHBERLAND ACN 101 Amoun~ Rem/~ed HAKE CHECK PAYABLE ANB REHZT PAYHENT ' REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LONER PORTION FOR YOUR RECORBS COMMONWEALTH OF PENNSYLVANIA DEP~RTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-O601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003270 MYERS EDMUND G 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 717-10-6703 FILE NUMBER: 21 03-0056 DECEDENT NAME: GLANT IRA B DATE OF PAYMENT: 11/24/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/28/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $123.53 TOTAL AMOUNT PAID: $123.53 REMARKS: RECEVIED OF IRA BGLANTIN CO EDMUND G MYERS, ESQ. CHECK# 1014 INITIALS' AC SEAL RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: STATUS REPORT UNDER RULE 6.12 IRA B. GLANT December 28, 2002 Will No. 2003-0056 Admin No. Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following with respect to completion of the administration of the above-captioned estate: 1. State Whether administration of the Estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's Account is: Co parties of interest? Did the personal representative state an account informally to the Yes X No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: December 10, 2003 Signature EDMUND G. MYERS JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Capacity: __Personal Representative (x) Counsel for Personal Representative ~ BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVTSZON DEPT. 1806D1 HARRISBURG, PA 17128-0601 EDMUND G MYERS JOHNSON ETAL PO BOX 109 LEMOYNE PA 17045 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT DATE 12-22-2005 ESTATE OF GLANT DATE OF DEATH 12-28-2002 FILE NUMDER 21 05-0056 COUNTY CUMBERLAND ACN 101 Aaoun~ Reait~ed REV-I&07 EX &FP (01-05) IRA B MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, subai~ ~he upper portion of ~his fora wASh your ~ax payaen~. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) #.# 'rNHER'rTANCE TAX STATEMENT OF ACCOUNT ESTATE OF GLANT IRA ]} FILE NO. 21 05-0056 ACN 101 DATE 12-22-2005 THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAMED ESTATE. SNONN BELON ZSA SUHHARY OF THE PRZNCXPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-10-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 12,451.15 PAYMENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-28-2005 09-23-2003 11-24-2003 CD002363 CD003052 CDO03Z70 500.00 .00 .96- 9,500.00 2,328.57 123.53 IF PAID AFTER TH/S DATE, SEE REVERSE SZDE FOR CALCULAT/ON OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT XS REQU/RED. IF TOTAL DUE 1S REFLECTED AS A 'CRED/T' (CR), TOTAL TAX CREDIT 12,451.14 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .01CR YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORH FOR TNSTRUCTTONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check ar money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COHMONNEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance end Estate Tax" (REV-I313). Applications ara available at the Office of the Register of Nills, any of the 23 Revenue District Offices or from tho Departeant's lq-hour ans#ering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (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. 280601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DZSCOUNT: If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (51) discount of the tax paid is allowed. PENALTY: 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 and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) eonths and one (1) 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 (61) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January l, 1981 will bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1987 gZ .000147 1999 7Z .000191 1983 161 .000438 1988-1991 111 .000301 2000 81 .000119 1984 111 .000301 1991 91 .000247 2001 91 .000147 1985 132 .000356 1993-1994 72 .000192 200Z 62 .000164 1986 IOZ .0D0274 1995-1998 91 .000247 2003 51 .000137 --Interest is calculated as folloms: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ail1 reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shomn on the Notice, additional interest must be calculated.