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HomeMy WebLinkAbout02-1121In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, :: Cumberland County, PA :: NO. ~~~ ~ To the Register of Wills of Cumberland County: PETITION TO.ADMIT TO PROBATE A PHOTO COPY OF LOST WILL The petition of David C. Gority, Vice President and Trust Officer of Manufacturers and Traders Trust Company, successor to Farmers Trust Company, and William Frederick Rush state that: 1. The petitioners are executors of the Estate of Sarah Vale Rush who died a resident of Cumberland County, Pennsylvania, on November 22, 2002. 2. Decedent was divorced and lived at the Thornwald Home in Carlisle, Pennsylvania. 3. On May 5, 1992, Decedent executed a will, a copy of which is attached as Exhibit "A", wherein it named petitioners as executors of her will. 4. The will was prepared by decedent's attorney, Frances H. Del Duca, witnessed by Marylyn Lapato and Frances H. Del Duca and notarized by Shirley Clevenger. 5. The will was delivered to the decedent who lived at the Sarah A. Todd retirement facility at 50 Mooreland Avenue, Carlisle, PA, and who moved to Thornwald Home at 442 Walnut Bottom Road, Carlisle, PA, on December 18, 1997, where she lived at the time of her death. 6. Petitioners are unable to find the original will but firmly believe that decedent did not revoke her will of May 5, 1992 because: a) Decedent gave a power of attorney to Farmers Trust Company, *Attached now M & T Trust Company on January 5, 1988, a copy of which was sent to Frances H. Del Duca on September 20, 1995 by Senior Vice President and Trust Officer, Jane Burke. b) Dedecent met with the Trust Officer Jane Burke and/or David Gority from 1988 until her death on a regular basis. c) David Gority met with decedent at the Sarah. Todd Home and Thornwald Home on a quarterly basis, particularly to assist her in preparing her income tax return, and also towards the end of the year to make gifts to her son, William Frederick Rush and his wife as part of her estate planning. d) At the end of year meetings, David Gority would ask if she wanted to make changes in her estate planning and she assured him she did not. e) Decedent and her son, William Frederick Rush, met with Senior Vice President and Trust Officer Jane Burke in 1995 when decedent gave up her driver's license and sold her car. It was at this meeting that her son and co-executor, William Frederick Rush was given an exact copy of her will dated May 5, 1992 by the said Jane Burke. f) The bank paid all of decedent's bills and received deposits and handled her Trust Account since at least 1992 until her death. g) Decedent was originally from Carlisle and began her association with Farmers Trust Company even before her return to Carlisle in 1992. WHEREFORE, Petitioners respectfully request that the Register of Wills accept the copy of the signed, dated, witnessed and notarized will as if the original had been offered for probate. i ;, Frances H. Del Duca #062 10 West High St. Carlisle, PA 17013 I verify that the statements made in this affidavit are true and correct. I understand that false statements herein are, made subject to the penalties of 10 Pa.C.S. Sec. 4904 relating to unsworn falsification to authorities. Dated: ,~l~j.~ C~ ~~ '~~ -t ~~ ~ ~` D id C, Gority, V ~& T st Officer Manufacturers and Trade Trust Co., Successor to Farmers Trust Company ~%~~~ ~ i~ William F. Rush LAST WILL I, SARAH VALE RUSH, of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any wills previously made by me. I. I give and bequeath the sum of $100,000 to my son, William Frederick Rush. II. If there are sufficient assets after the payment of the bequest to William Frederick Rush and payment of expenses and taxes, then I make the following bequests: (a) I give and bequeath the sum of $5,000. to the Washington Memorial Chapel, Valley Forge, PA. (b) I give and bequeath the sum of $5,000 to the St. John's Episcopal Church, Carlisle, PA. (c) I give and bequeath the sum of $5,000 to the Allison United Methodist Church, Carlisle, PA. (d) I give and bequeath the sum of $5,000 to Virginia Vale Dreher, Carlisle, PA. (e) I give and bequeath my car, if any, to Madge Line,. Carlisle, PA. (f) I give and bequeath the sum of $10,000 to my son and his wife, Thomas Vale Rush and Diane Rush, Clarksville, Md. (g) I give and bequeath to my three grandchildren, children of Thomas Vale Rush and Diane Rush, the sum of $10,000 each. III. I devise and bequeath the residue of my estate of whatever nature or wherever situated to my son, William Frederick Rush, provided he survives me by thirty (30) days. If he does not survive me, then to his children in equal shares. If my son fails to survive me without issue, I bequeath said residue as follows: (a) $10,000 to the Sarah A. Todd Memorial Home, Carlisle, PA. (b) The balance thereof to the children of Thomas Vale Rush in equal shares or their issue. IV. If any party under 21 years of age becomes entitled to principal under this my Will, I give, devise and bequeath the share to my Trustee hereinafter named, IN TRUST, for the following uses and purposes: (a) To hold, invest and reinvest the same, and to apply the net income therefrom from time to time and in such amounts or proportions as my Trustee may think appropriate and, in addition, as much of the principal thereof as my Trustee, in its absolute discretion, may deem desirable for the maintenance, support and education of such party, and upon such party attaining the age of 21 years to pay the principal or principal then remaining to him absolutely (b) If such party shall die before ataining the age of 21, then my Trustee shall pay the principal or principal remaining to that party's issue and if a default of issue, then to add the principal or principal then remaining to the other shares in equal parts for the same uses and purposes as herein provided. V. All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of such beneficiary and the same shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executors or Trustees. VI. All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this my will, shall be paid out of the principal of my estate as if such taxes were administrative expenses, without apportionment or right of reimbursement. I authorize my Executors and Trustees to pay all such taxes at such time as may be deemed advisable. VII. My Executors and Trustees may retain any of~the assets of my estate which come into their hands ansd shall invest and keep invested the principal of said. trust estate in such manner and in such securities or other property, real or personal, and upon such terms and for such length of time as the Executors and Trustees shall deem meet and proper, it being intended hereby to give unot the Executors and Trustees full and complete authority to hold, possess, manage, control, sell, convey, encumber, lease, give and execute options, invest and reinvest the whole and every part of the trust estate according to their sole judgment and discretion, without any limit upon their power and authority so to do, either by statute or otherwise. VIII. If any beneficiary or remainderman under this Will in any manner, directly or indirectly contests or attacks this Will or any of its provisions, any share or interest in my estate given to that contesting beneficiary under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary or remainderman had pre-deceased me without issue. IX. I appoint Farmers Trust Company to be Trustee under this my will. X. I appoint Farmers Trust Company and William Frederick Rush to be Executors under this my Last Will. XI. I direct that my personal respresentatives need not file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 5th day of May, 1992. (SEAL) The preceding instrument consisting of one (4) page(s) was on the date thereof signed, published and declared by SARAH VALE RUSH, the testator herein, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto STATE OF PENNSYLVANIA .. SS COUNTY OF CUMBERLAND .. We, SARAH VALE RUSH, Frances H. Del Duca and Marylyn A. Lapato, the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and ' voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. SUBSCRIBED, sworn to and acknowledged before me by the testator, and subscribed and sworn to before me by Frances H. Del Duca and Marylyn A. Lapato, this ay of May, 1992. Notary lic NOTARIAL SEAL SHIRLEY P. CLEVENGER, NOTAAY PU81.1C CARLISLE SOPO, CL'MBERIAND COUNTY MY CtZMfA-SS~Oti E:~NIRES MARCH 5, 5998 FartMExs TYtUST September 20, 1995 Frances H. Del Duca, Esquire Ten West High Street Carlisle,. PA 17013 RE: Trust U/Agreement Sarah Vale Rush Dear Mrs. Del Duca: Enclosed is a copy of the Power of Attorney executed by Sarah Rush in favor of Farmers Trust Company. Farmers Trust Company acts on behalf of Mrs. Rush under both a Living Trust document and the Power of Attorney. If you have any questions, please feel free to contact us. Very truly yours, Jane F. Burke Senior Vice President and Trust Officer JFB: jwc Enclosure cc: Sarah V. Rush One West High Street P.O. Box 220 Carlisle, Pennsylvania 17013 (717) 243-3212 =~ ~` PC~~2 OF ATTORNEY FQ~1Ola ALL MEN BY TI~SE PRESEL~TrS, That I, SARAH VALE RUSH, residing at 1233 Tyler Avenue, Phoenixville, PA 19460 the Principal of this Powor of Attorney; clohereby naninate, constitute and appoint, Farniers Trust Ccetlaany, Carlisle, Pennsylvania, my true and lawful Attorney-in-Fact, for me and in my name, place and stead: 1. Zb accept as a gift, or as security for a long, to reject, to demand, to buy, to lease, to receive or otherwise to acquire ownership or possession of any estate, real or personal. 2. To sell, to exchange, to convey either with or without covenants, to quit-claim, to release, to surrender, to rmrtgage, to encLmiber, to hypothecate, to partition or to .consent to the partitioning, to revoke, create or modify a trust, to grant options concerning, to lease or to sublet, or otherwise to dispose of, any estate or interest in any real or personal property. 3. To release i.n whole or in part, to assign the whole or a part of, to satisfy in whole or in part, and to enforce by action, proceeding or otherwise, any mortgage, enc~anbrance, lien or other claim, which eYasts, or is claimed to exist in favor of the Principal with respect to any real or personal property. 4. To do any act of management or of conservation with regard to any interest in real or personal property caned, or claimed to be caned by the Principal, including by way of illustration, but not of restriction, pacer to insure against.a~y casualty, liability or loss, to obtain or to regain possession, or to protect such property or interest, by actions, proceedings or otherwise, to pay, to oompranise or to contest taxes or assessments, to apply for refunds in connection therewith, to use, to alter and to make repairs or alterations to any such real or personal property. 5. Zb demand, to receive, to obtain by action, proceeding or otherwise, any money or other thing of value to which the Principal is, or may became, or may claim to be entitled as the proceeds of real or personal property or of any interest in any such property, or of one or more of the transactions enumerated in this section, to conserve, to invest, to disburse or to utilitze anything so received for purposes enumerated in this section, and to reimburse the attorney for any expenditures properly made by him in the execution of the pacers conferred on him. 6. Zb invest and reinvest any funds received in such amounts as Principal's attorney sees fit, in such stocks, bonds or other property, real or personal, as it may, in its sole and absolute discretion deem advisable. Said attorney may also, in its discretion, hold and retain any property received ~n the same .form as that received, including shares. of Financial Trust 0orp. stock. 7, 4b carry in the name of a ncminee .selected by the attorney any .evidence of the c~mership of any bond, share, other instnm~ent of similar character, coimtiodity interest or instrument with respect thereto, belonging to the Principal. 8. 'ib continue, to modify and to terminate any deposit., account or other banking arrangement made by or on behalf of the Principal prior to the creation of the attorney-in-fact. 9. 7.b make, to sign and to deliver checks or drafts for any purpose, to withdraw by .check, order or otherwise any funds or property of the Principal deposited with, or left in the custody of any banking institution, whereever located, either before or after the creation of the attorney-in-fact. 10. To receive statements, vouchers, notices or other doc~nents from any banking institution and to act with respect thereto. 11. Zb have free access at any time or times to any safe deposit box or vault to which the Principal might have access, if personally present. 12. Zb borrow money by bank overdraft, or by pranissory note of the Principal given for such period and at such interest rate as the attorney shall select to give such security out of the assets of the principal as the attorney shall think to be desirable or necessarX for any such borrowing, to pay, to renew or to extend the time of payment of any note so given or given by or on behalf of the Principal and to provide for the Principal a loan from any banking institution by any other procedure made available by such institution. i3. 7.b apply any principal and insane received, in the discretion of said attorney, toward the payment of the cost of Principal's care and maintenance in any nursing home, hospital or other institution, or at Principal's residence, and toward the payment of Principal's ordinary living expenses and medical, surgical, dental or nursing care. 14. This Power of Attorney shall not be affected by the physical or mental disability or incapacity of Principal, and said attorney shall continue to exercise all po~w~ers herein conferred during such disability or incapacity. IN RE: ESTATE OFSARAH VALE RUSH, BEFORE THE REGISTER OF WILLS Late of the Borough of Carlisle, CUMBERLANDCOUNTY, PENNSYLVANIA Cumberland County, Pennsylvania NO. 21-02-1121 ORDER OF REGISTER AND NOW, this 31St day of January, 2003, upon consideration of the Petition of Manufacturers and Traders Trust Company, successor to Farmers Trust Company, and William Frederick Rush, for probate of a photocopy of a writing titled "Last Will" of Sarah Vale Rush, and hearing held in connection with said Petition on January 14, 2003, it is hereby ordered and decreed that the photocopy of decedent's signed Last Will, dated May 5, 1992, shall upon filing of a Petition for Probate and Grant of Letters and administration of the Oath of Personal Representative to the authorized officer of Manufacturers and Traders Trust Company and to William Frederick Rush, be admitted to probate as the original Will of the decedent in lieu of the original Will, and that Letters Testamentary be granted to Manufacturers and Traders Trust Company and William Frederick Rush. DONNA M. OTTO, FIRST DEPUTY REGISTER OF WILLS 167576 02/03/2003 12:18 302-654-7976 prati~ rnnnontiirrc Dated: ~'e~ru~y.3; a9R~>>=;;'...:, ,? .. ... , ' ~..i ; PAGE 02 PETITION FOR PROBATE and GRANT OF LETTERS Estate o, f' Sarah Vale Rush also known as No. 21-02-1121 To: Register of Wills for the Social Security No. 174-OS-2501 Deceased. County of Cumberland Commonwealth of Pennsylvania in the The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ors in the last will of the above decedent, dated Ma 5 1992 and codicil(s) dated named ,19_ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland h er last family or principal residence at Wa nut Bottom Road,y'Carlisllen'a~~with (list street, number and muncipality) Decendent, then 94 at ---- Years of age, died Novem r 2 Except as follows, decedent did not marry, was not divorced and did not have a child born~or ad O after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: opted Decendent 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 $ 1 • 00 000 00 (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: $_ nc~nP WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testaments theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) v u .~~ David C. Gority, VP & Trust Officer v nu acturers ra ers William F. Rush ~.o Successor to Farmers Trust Companyany' lrglnia Roa' ~~~ 1415 Ritner Hi hwa h a. Wilmin ton DE 19809 v ~.-. Car .. 1 P PA ~~~ ~ o ~ - ~ - '~ co i i ' ~rif~%o ff7"{ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF ____ Cumberland ~ ss The petitioner(s) above-named swear(s) or affirm(s) that the statements in the fore oin g g petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well an ruly administer the estate according to law. Sworn to or affirmed and subscribed ' bef me this ''~' da ~', ~Z..e'~.~-- Y of r;, ~, ~ J _ A ~~-,t j ~~•r~ Register NO. 21-02-1121 Estate of Sarah Vale Rush ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS .-~i~iD NOT' FEBRUARY 3rd __ 2003 , ,'r. consideration , ... ~c~-;Ti<<-, ~,n the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated May 5, 2002 described therein be admitted to probate and filed of record as the last will of Sarah Vale Rush and Letters testamentary ' are hereby granted to _ Manufacturers and Traders Trust Company SUCCESSOR TO FARMERS TRUST CO. AND G~7ILLIAM FREDERICK RUSH ~ { ~ " ~~ , Regster of ills FEES Probate, Letters, Etc. ......... ~ 865.00 Short Certificates(5) .......... ~ 1 (l0 ~i~+t%rXd~ .EXTRA .PGS. 5 .. ~ i 5 _ nn JCP ~ 10.00 TOTAL S 905.00 Filed FEBRUARY. 3.,, ,2003 . . . . . .......... . FRANCES H. DEL DUCA, ESQUIRE ATTORNEY (Sup. C.. LD. No.) 10 WEST HIGH STREET CARLISLE PA 17013 ADDRESS 717-249-1323 PHONE CALLED ATTORNEY FEBRUARY 3, 2003 ~ his is rc cecri~~~ that the infurn~ation here given is correctly copied firom an original certificate of c{each dull, til d ~,~srh nee as Local Re~rist-.u, i'h< ari;;i~.ai certificate will be.fol-warded ro the St<:rr Vital Records Office For ~elrr~rie(i tl?~n~. W~Rlyi~iG: It is illegal to duplicate this copy by photostat or photograph. 1 ,~~ t~7r this ~I° ti~atz, ~2.OJ ,1 IA F ~ ~~ ~• ~L"„1s1_C~~ ~,~~ NTH Qr p\~;~ ,~' ~% s- , - - ---- i ~~ ~ ~!. ----_ __~ 8 7_~ 4 0 2 8 _ ` q9 N~ ~~~~~~~'~~~ _ dot! 2 ~_~oo~____ - ,,,~ ~=, ~, 11, ti; ~ ~):(rc H 105.. U Rav. 1/87 ,NT ENT NX COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEDENT IFes. M,ddle. Llsl -_------- ~ -- SEx SOCIAL SECVRITV NUMBER ~ DATE OF DEATN,MpM pey '.tsarl ,. Sarah Rush ,Female ,. 174- 05- 2501 - , .. Nov. 22, 2002 AGE ILaR e.mdayl UNDER t yEAR UNDER ,DID' GATE OF BIgTN BIRTHPLACE (Cay and PLACE OF DERN ICneca «W nee -_ ue,r~ll,ucta,s m <mer ,C•1 ' M«Ny , Day! M«A i MYW1N !MOnIn. Oay. A,erl AaydF«W,n Cauxryl HOSPITAL: OT/IER: 94 Yr:. Feb.6,190 Carlisle,PA IrIpMilNx^ ERldyylia«^ DwC „,'~ i~ ~ ~^ s. s. T. e. . COUNTY OF DEATH CITY, BORO, TWP OF DEATH FACILITY NAME III nrn mmm~wn, g,ve wren ana numoerl WAS DECEDENT OF HISPANIC ORIGIN? RACE -Amarrun DIOar1. B7eldr WMa Nc , . . No ® Ne ^ RY•0. lpacryCuean, lSQarlTl Cumberland Carlisle Thornwald Home ~ ~ Waran.PalrloRaan.n<. r White a DECEDEM'S USUAL OCCUPATION KIND OF BUSINESS/IHDUSTRY NNS DECEDENT EVERIN DECEDENT'S EDUCATION MARITAL STATVS-Hamad Sl1RVIVING SPOVSE (GM W b work dory duena~qq rtIIY1 U.S. ARMED FORCEST n c Nav« Maned Nfaloaad X l ' , . . a, 4 ra n.voan namal of W; do nol w refeed) 'M ^ Ne ENnynyry/Sac«yary CoRlga DM«cW (SpecM I Teacher Public School ~ ro+21 (1.«s.l 2 Widowed • 110. 1t4 72. 7]. ,1 - 10. DECEDENT'S MAILING ADDRESS(SVI!et. Cer/bwn. SMy. 79 COdel DECEDENT'S PA p;d 17e.^Ne,d.c.a.Mw.ati ~ Thornwald Home RESIDENCE 17e.Slat. 442 Walnut Bottom Rd. ises~ °sCi°Ne ~.~. ~1 ,. Carlisle, PA 17013 °"°"'af3Oej ,,,- Cumberland '"""""? ,Td.f11 Samna Carlisle e FIENER'S NAME (FVy. Mbdls. LasO c yteero. MOTHER'S NAME IFws,. MgQe. MaAan 5«name, „- Thomas Eyster Vale ,,, Ma Murra Nimes RIFORMAM'S NAME Ryprpriml William F Rush INFORMANT'S MAILING ADDFIFrS$lrSlrell, ,51'ay,zP jropal . 1203 Vi '-- Rd ~~ - „~ . rginia ~~, DE 19809 4~1'I~i - ~ METFg00F d5POSRION t1Yq rerllation V! Rrnwal h«n Slna ^ DATE Of dSPOSRION IMOryI, Oey, Yan) PUCE OF dsposrraN-Nama«Carrylary, Cr«nawy « Wye PMce LOCAtION-Cily/TOrm, Sena. Zp Coda ^ Ooryaon ^ Ddrr lRpacert .:,. ,,,. Nov. 25, 2002 ,~orktowne Cremation Serv. 21d York PA UR FUNERAL PE AcTINOASSUCH ` LN;ENSENUMBER NAMEANOADORESSOFFACILITY Hoffman-Roth Funeral Home 270. 014819 L zz<. 219 N . 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N01/ a5 X00 a, © M&T Investment Group Register of Wills Cumberland County Court House One Courthouse Square Carlisle, PA 17013 Name of Decedent: Date of Death: Will No. `fo the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6 Sarah Vale Rush 11-22-02 2102-1121 Admin. No. 2102-1121 I certify that notice of (beneficial interest) estate administration 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 February 7, 2003. Name William F. Rush Thomas Vale Rush Diane Rush Derek Rush Bradley Rush Adriane Rush Washington Memorial Chapel St. John's Episcopal Church Allison United Methodist Church 1203 Virginia Road, Wilmington, DE 19809 12 Oak Court, Clarksville, MD 14021 12 Oak Court, Clarksville, MD 14021 12 Oak Court, Clarksville, MD 14021 12 Oak Court, Clarksville, MD 14021 12 Oak Court, Clarksville, MD 14021 Rt. 23, PO Box 98, Valley Forge, PA 19481 Public Square, Carlisle, PA 17013 99 Mooreland Avenue, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a). Date: February 7, 2003 Signature L-~i~~~ ~~ ~lG~ ~, Name David C. Gority, Vice res. & Trust Officer Address Manufacturers and Traders Trust Company 1415 Ritner Highway Carlisle, PA 17013 Address Telephone (717) 240-4505 Capacity: Personal Representative cc: Frances DelDuca, Esquire BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 RONALD S KEARNS SMITH ETAL 804 WAYNE AVE CHAMBERSBURG PA 17201 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS +~ ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP [01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RUSH SARAH V FILE N0. 21 02-1121 ACN 101 DATE 10-13-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds [Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) .00 (2) .00 (3) .00 (4) .00 (5) 1.727814.00 (6) .00 (7) .00 (B) NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 1,727,814.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 106,003.00 (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 67 7.00 11. Total Deductions (11) 106.680.00 12 . Net Value of Tax Return (12 ) 1 , 621 , 134.0 0 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 15,000.00 14. Net Value of Estate Subject to Tax (14) 1,606,134.00 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15 . Amount of Line 14 at Spousal rate (15) . 0 0 X 0 0 _ . 0 0 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1,606,134.00 X 045 = 72,276.03 17. Amount of Line 14 at Sibling rate (17) .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 - .00 19. Principal Tax Due (19)= 72, 276.03 TOY CRFi1TTC~ DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 02-21-2003 CD002203 3,578.95 68,000.00 08-22-2003 CD002931 .00 697.09 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX ~FP [01-037 DATE 10-13-2003 ESTATE OF RUSH SARAH U DATE OF DEATH 11-22-2002 FILE NUMBER 21 02-1121 COUNTY CUMBERLAND ACN 101 TOTAL TAX CREDIT 72,276.04 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFl1ND1_ SFF REVERSE CTnF nC TYTC rnla~ me tucrm•rr:...... In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, :; Cumberland County, PA :: NO. If you have no objection to the probate, you may indicate by signing and returning to the Office of the Register of Wills INTENDING to be legally bound, I have no objection to the probate of the photocopy of the will of Sarah Vale Rush. WITNESS: Thomas Vale Rush Diane Rush Derek Rush Bradley Rush Adriane Rush ,L '`~ i,~ WASHLNCTON MEMORIAL CHAPEL By ST. JOHN'S EPISCOPAL CHURCH By ALLISON METHODIST CHURCH i __~~/ - In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA :: NO. AFFIDAVIT William Frederick Rush, being duly sworn according to law, deposes and says as follows: 1. That he is an adult individual, residing at 1203 Virginia Road, Wilmington, Delaware, 19809, and that he is the son of the late Sarah Vale Rush. 2. That his mother lived at the Sarah A. Todd Home, 50 Mooreland Avenue, Carlisle, Cumberland County, Pennsylvania at the time of execution of her will on May 5, 1992. That his mother moved to Thornwald Home at 442 Walnut Bottom Road, Carlisle, PA, on December 18, 1997 with numerous cardboard boxes of papers, and photographs 3. That he believes that the original of the will may have been inher safe deposit box at Farmers Trust Company some time around 1995. 4. That at that time, in 1995, he was given a copy of her will with his mother's agreement by Senior Vice President and Trust Officer Jane Burke. The meeting occurred at the time his mother gave up her license and sold her car. 5. Farmers Trust Company, now M & T Trust Company, have had my mother's Power of Attorney and handled her financial affairs. 6. That he has no reason to believe that his mother, Sarah Vale Rush, would have executed a will after May 5, 1992, because she continued a working arrangement with Farmers Trust Company, now M & T Trust Co., for estate planning and financial assistance until her death and she would have had no reason to make any changes in her estate plan. 7. That after 1997, Sarah Vale Rush's health declined rapidly and it was unlikely that she could have initiated any change in her estate plan. That he believes that Sarah Vale rush, his mother, had no dealings with any lawyers or law firms other than Frances H. Del Duca, of Carlisle, Pennsylvania, during the period in question. Further deponent sayeth not. ~ ~ ~'~~-mac .~~~ William Frederick Rush SWORN to and subscribed before me, a Notary Public in and for said county and state, this~~~-day of December, 2002. Notary Public Norte ~ P• , Norut~r ~ueuc In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, :; Cumberland County, Pennsylvania :: NO. AFFIDAVIT STATE OF PENNSYLVANIA :; COUNTY OF CUMBERLAND :; David C. Gority, being duly sworn according to law, deposes and says as follows: 1. That he is an adult individual and is Vice President and Trust Officer of Manufacturers and Traders Trust Company (M & T Trust Co.) successor to Farmers Trust Company with his office at 1415 Ritner Highway, Carlisle, PA, 17013. 2. That he has known Sarah Vale Rush since 1988. 3. That he met with Sarah Vale Rush frequently as she opened a Trust Account and deposited all of her assets with the Bank as well as naming the bank as her Attorney in Fact. 4. That he visited with her at the Sarah Todd Home to go though her records where he observed her desk crammed with papers. 5. That he visited with her at least quarterly at the Thornwald Home for tax purposes, where he observed papers crammed and stacked on her desk and on her night stand. 6. That he visited with her particularly at the end of the year for "gifting" as part of her estate planning. 7. That he asked her if she wanted any changes in her estate planning. 8. That she told him she was satisfied with her plan and did not want any change. That she would have told him if she revoked her will or made any changes. Further deponent sayeth not. ~~ David C. ority SWORN to and subscribed before me, a notary public in and for said county and state, this fay of December, 2002. Notary Public NOTApfIdL ~,L >iftNRLlY P. C1~yEil(ilp. NOTARY PUBLIC ~10a 6pbs 11~rehli~r'd1 i, ~ppq In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA :: NO. AFFIDAVIT COUNTY OF CUMBERLAND Frances H. Del Duca, being duly sworn according to law, deposes and says as follows: 1 • That she is an attorney at law, and a member of the Bar of the Supreme Court of Pennsylvania, with Pennsylvania Attorney's License Number 06269, and has had, at all times relevant to this matter, an office at 10 West High Street, Carlisle, Cumberland County, Pennsylvania. 2• That Sarah Vale Rush was a client of her's since 1992 when she moved to Carlisle, Pennsylania. 3• That Sarah Vale Rush determined to have Farmers Trust Company handle her financial affairs, which included a trust as well as other assets. 4• That pursuant to this decision, Farmers Trust Company provided Frances H. Del Duca with a copy of their power of attorney from Sarah Vale Rush. 5• That on May 2, 1992, in her presence, and in the presence of two legal secretaries, Sarah Vale Rush signed and acknowledged the will, which was then witnessed by Frances H. Del Duca and Marylyn Lapato and notarized by Shirley Clevenger. 6. That she believes that the original of the will was taken by Sarah Vale Rush to her safe deposit box at Farmers Trust Company as copies were made at least around 1995. 7• That she believes that Sarah Vale Rush had no dealings with any other attorney in her remaining years and would have had no reason to execute a later will especially in view of the fact that M & T Trust Company managed Sarah Vale Rush's assets and daily finances during this entire period. Further deponent sayeth not. ,, ~ ~ f ; ~ /, ~~" Frances H. Del Duca SWORN to and subscribed before me, a notary public in and for said county and state, this~~~kday of December, 2002. ,. Notary Public NoTAwe-~ ~. afdRLlY P. CLtVENOlJt, NOTARY PUDUC ~s M.rdwrd~ s r In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA :: NO. AFFIDAVIT Shirley Clevenger, being duly sworn according to law, deposes and says as follows: That she is an adult individual and that she has been employed for 30 years as a legal secretary in the law offices of Frances H. Del Duca, Esquire, presently located at 10 West High Street, Carlisle, Cumberland County, Pennsylvania. 2. That she has read the affidavit of Frances H. Del Duca, Esquire and that the statements contained therein are consistent with her understanding of the matter, although she has no specific knowledge thereof. 3. That the signature as shown on the copy of the will of Sarah Vale Rush, dated May 5, 1992, is clearly her own. 4. That, although she has no clear and definite recollection of the events of May 5, 1992, she believes that she would not have notarized the will had she not been present when Sarah Vale Rush did in fact sign the same. Further, deponent sayeth not. SWORN to and subscribed before me, a notary public in and for said county a(n~d state, this day of December, 2002. \.~~-Q. ~ ~ Cam..) Vt Notary Public _. ~4.~ ~i _ . ~~~~ ~& COMMONWEALTH OF PENNSYLVANfA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002203 M & T INVESTMENT GROUP ATTN: DAVE GORITY TRUST OFF 1415 RITNER HIGHWAY CARLISLE, PA 17013 fold ESTATE INFORMATION: ssN: i ~4-05-25oi FILE NUMBER: 2102-1 121 DECEDENT NAME: RUSH SARAH VALE DATE OF PAYMENT: 02/21 /2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /22/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 568,000.00 TOTAL AMOUNT PAID: REMARKS: M & T INVESTMENT GROUP C/O DAVE GORITY TRUST OFFICER CHECK#756906 SEAL INITIALS: SK RECEIVED BY: DONNA M. OTTO REV-1162 EX111-96) 568,000.00 DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002931 MANUFACTURERS & TRADERS TR CO 1415 RITNER HIGHWAY CARLISLE, PA 17013 fold ESTATE INFORMATION: ssN: ~~4-05-2501 FILE NUMBER: 2102-1 121 DECEDENT NAME: RUSH SARAH VALE DATE OF PAYMENT: 08/22/2003 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /22/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 5697.09 TOTAL AMOUNT PAID: REMARKS: M & T INVESTMENT GROUP CHECK# 757817 SEAL RECEIVED BY: INITIALS: VZ DONNA M. OTTO REV-1162EX(11-96) 5697.09 DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 002932 MANUFACTURERS & TRADERS TR CO 1415 RITNER HIGHWAY CARLISLE, PA 17013 fold ESTATE INFORMATION: SsN: 174-05-2501 FILE NUMBER: 2102-1 121 DECEDENT NAME: RUSH SARAH VALE DATE OF PAYMENT: 08/22/2003 POSTMARK DATE: 00/00/0000 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /22/2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 202 ~ 52,544.91 TOTAL AMOUNT PAID: REMARKS: M & T INVESTMENT GROUP CHECK# 757818 SEAL INITIALS: VZ RECEIVED BY: DONNA M. OTTO REV-1162 EXI11-96) 52,544.91 DEPUTY REGISTER OF WILLS REGISTER OF WILLS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 TABLE OF CONTENTS WITNESSES FOR PETITIONERS Marylyn Lapato By Ms. Del Duca Shirley Clevenger By Ms. Del Duca William Frederick Rush By Ms. Del Duca By Mr. Wright David Gority By Ms. Del Duca By Mr. Wright Jane F. Burke By Ms. Del Duca By Ms. Otto DIRECT CROSS REDIRECT 3 -- -- 5 -- -- 6 -- 15 -- 20 -- 16 -- -- -- 21 -- 21 -- -- -- 24 -- EXHIBIT NO. 1 - Affidavits 2 - Last will 3 - Affidavit of service PRODUCED AND MARKED 26 26 26 GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 MS. DEL DUCA: This is then the hearing on whether to permit probate of the will of Sarah Vale Rush and' we intend to show that there was no intent to revoke this will, that by her actions she believed that the will continued to exist and that we believe the will was inadvertently destroyed or lost when she moved from the Sarah Todd Home on Mooreland Avenue to Thornwald Home in 1997. So I would call Marylyn Lapato, and if you want to take the stand. Do you want to swear her in? MR. WRIGHT: Yes. MARYLYN LAPATO, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MS. DEL DUCA: Q Would you state your name, please. A Marylyn Lapato. Q And where are you employed? A Right now I'm employed at First Lutheran Church in Carlisle. Q And how long have you been employed there? A Since '97, I think. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 4 And where were you employed in 1992? A I was employed for Ruby D. Weeks. 4 And where was that office? A 10 West High Street. Q In what capacity were you employed? A Legal secretary. Q I'm going to show you a photocopy of the will that's at issue here and ask you if that is your signature on the will? A Yes, it is. Q And you signed as a witness? A Yes. Q Would you have signed if you had not seen the signature of Sarah Vale Rush? A No. Q Other than that, you have no independent recollection of that day in May of 1992? A No. Q Thank you. A You're welcome. MS. DEL DUCA: Do you have any questions? MR. WRIGHT: No, I don't believe I do. MS. DEL DUCA: You may be dismissed then. MS. LAPATO: Thank you. MS. DEL DUCA: I call Shirley Clevenger. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 SHIRLEY CLEVENGER, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MS. DEL DUCA: Q Would you state your name, please. A Shirley Clevenger. Q And where are you employed? A I'm employed for Frances Del Duca. Q And where? A 10 West High Street. Q And how long have you been employed there? A This month 31 years. Q And are you a notary public? A Yes, I am. Q And I want to show you a signature here. Is this your signature on a photocopy of the will of Sarah Vale Rush? A Yes, it is. Q And your signature is dated the 5th day of May 1992? A Yes. Q And is that a copy of your notarial seal? GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 A Yes, it is. 4 And can you identify the signature of Frances Del Duca on there? A Yes, I can. Q And you would recognize that signature? A Yes, definitely. MS. DEL DUCA: I have no other questions. MR. WRIGHT: Nothing from me. MS. DEL DUCA: You may be excused. I call William Rush. WILLIAM FREDERICK RUSH, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MS. DEL DUCA: Q Would you state your full name, please. A My full name is William Frederick Rush. Q And where do you reside? A I reside in Wilmington, Delaware, 1203 Virginia Road, Hilltop Manor, Wilmington, Delaware, 19809. Q And what is your occupation? A I'm an accountant and I'm also a water fitness instructor. And being a water fitness instructor, I'm also GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 a lifeguard. Q And what is your relationship to Sarah Vale Rush? A She is my mother. Q And who are the other family members? A Thomas Vale Rush is my brother. Q And he is married? A He i s married, yes. Q And he has three children? A That is correct. Q And what was his relationship with your mother? A They had an argument about a piece of land that my Aunt Mary Vale had. He wanted to maintain it in the Vale household because -- and he wanted my mother to keep the land up. My mother gave him the option of having the house with eight acres of land and he wanted the whole thing. Q Approximately when did this occur? A This occurred probably 18 years ago. Q And did he and your mother communicate in the last dozen years? A No. Q When did you last see your brother? A I last saw my brother at the funeral and that GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 was the -- that was the first time I've seen him in say like 18 years. I did give him a call and tell him -- letting him know that my mother passed away and what date the funeral was. Q Now, what was your mother's connection with Carlisle? A She was born in Carlisle and -- born and raised until she got married and then moved to Phoenixville. When I was born, I -- she came up to Carlisle and I was born in Carlisle. Q Now, when did she return to Carlisle? A She returned -- she came back to Carlisle off and on to visit my Aunt Mary, but she came back when my aunt passed away. The reason why was that she was afraid of my brother trying to put her away. Q Now, you're talking about her coming back to Carlisle and your Aunt Mary's death. Approximately what period of time would that have been? A Probably in '87, '88. Q And where did your mother live when she came to Carlisle? A She would stay at the Sarah Todd Home. Q And that was on Mooreland Avenue? A Yes. Q And when did she move from the Sarah Todd Home GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 to Thornwald Home? A I would say roughly five years ago. 4 So approximately 1997? A Yes. Q Now, I show you a copy of a will of Sarah Vale Rush which has an envelope attached to it. Do you recognize this copy of the will? A Yes, I do. Q Do you recognize the envelope with the printing copy of will on it? A Yes, that's my mother's writing. Q And when did you receive this copy of the will? A I received this copy of the will when I had a meeting with Jane Burke and we took out from the safe deposit box a number of -- oh, stocks that I wanted Jane Burke to have that -- since they were taking care of the estate or taking care of the financial matters, that it all should go to Jane Burke. Q So your mother was there and you had the copy of her will and she gave this to you? A We made it -- a copy of the will was made, plus other copies of the transactions that were done that day of the different stocks, bonds that were in the safe deposit box that were transferred. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 4 Now, how often did you meet with your mother? A I met with my mother at least once a month. 4 Did you handle her financial affairs? A No, I did not. Q And who did handle her financial affairs? A The bank did. I would sometimes reconcile her bank statement. Q Now, did she make any gifts to you during the years? A Yes, she did. She would give -- make a gift of say like $10,000 a year, usually in January. 4 When your mother moved from the Sarah Todd Home in 1997 to Thornwald, did you help her move? A No, I did not. 4 What was her physical condition at that time? A Her physical condition at that time, she was weak. She h ad injured herself and she could not do things so someone e lse did the packing for her. Q And did you ever see her boxes, her papers being packed or packed for moving? A I was not at the time there while it was being packed, but I did see boxes. Q And did your mother ever comment on her moving situation? A She made a comment when she was at the GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Thornwald Home that things were missing. 4 Now, at the Thornwald Home did you ever observe these boxes that had been moved? A I noticed a number of boxes in her room. This is when she was at -- the first time that she went to Thornwald. The boxes were lined up against the wall. Q Were there more than a dozen boxes? A There were a number of boxes. Saying that there were 12 boxes or so I really couldn't say, but there were a lot of boxes, yes. Q And when she died, did you receive any of these boxes or some of the boxes? A No, I did not. Q Were you ever missing any of her -- any items that you were familiar with? A Yes, I gave her some jewelry and I was looking for the jewelry and I could not find it. Q And this is when you were retrieving items following her death from Thornwald Home? A That is correct. Q What was her condition in the last year and a half of her life? A Her condition at the last year of her life -- the last six months it was -- if I was talking to her, I don't think she could really comprehend. A year before that GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 it was very hard, very difficult. A lot of times I would say something and she'd ask me the question over and over again. I had no problem -- I'd keep telling her over and over again. Q So what do you think happened to the original of her will? A I would say -- it was lost, there is no question about that. It was probably lost on the move from the Sarah Todd Home to Thornwald. Where it went I couldn't tell you. Q And you don't believe that she ever wanted to revoke her will? A No, she did not. Q And what makes you think that she did not? A She never stated in any way or type of communication that she would want to change the will. Also, with the argument of -- with my brother, of him actually 15 to 18 years ago disowning my mother, and that my mother had never saw her granddaughter and at the time of the argument she never did see her grandsons again. I have never seen my brother in -- since that argument. Q But you did see him -- did he show up at the funeral? A He showed up at the funeral. That is the only time I saw him. Anytime before that, no. And I thought as GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 far as the -- he should know that my mother passed away. I gave him the option of -- you know, if he wanted to come or not. Q And you prepared an affidavit for this proceeding which I believe is on file? A Yes, I did. Q I just want to show you the affidavit. And is that your signature on the affidavit? A That is correct. Q And that's dated December 10, 2002? A Yes. Q And everything in there is true? A Yes. MS. DEL DUCA: I have no further questions of this witness. MR. WRIGHT: I have a couple questions for you, Mr. Rush. CROSS-EXAMINATION BY MR. WRIGHT: Q What kind of a facility is the Thornwald Home? A It's a very nice facility. They take very good care of the people. Q Is it a typical sort of a nursing home or GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 oriented more towards a personal care center, if you understand those things? A It is personal care, yes. And then once she was transferred to another place, she needed more care. She needed care as far as getting dressed. Q So they had levels of care available in the same facility? A Yes. Q From what you described, it sounds like the residents weren't able to keep a lot of their personal effects with them in the room. Is that an accurate -- A Yes. Q -- perception on my part? A And another thing, they have a tendency -- they'll try to save things, but they'll push things in the drawer. Q I see. A Because they'll try to keep as much as they can, but everything gets stuffed in drawers. Q I see. To your knowledge had your mother made any attempt to access any of the contents of the boxes that were lined up along the wall? A No. MR. WRIGHT: I think those are all the questions I have. Donna, do you have any? GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 MS. OTTO: I have no questions. MS. DEL DUCA: I just have one. REDIRECT EXAMINATION BY MS. DEL DUCA: Q Did your mother injure her shoulder -- broke her shoulder at some point? A Yes. Q And was that before she moved to Thornwald? A Yes. Q And was this a disabling situation? A Yes, it was. Q And were these boxes eventually moved elsewhere to a storage area, do you know? A They were moved to a storage area at Thornwald, yes. And when I went down in the basement, I only saw like two boxes, plus I -- she had two cabinets there. I l ooked very closely through everything. Q And you were never able to find these pieces of jewelry, the pins that you had given her? A That is correct. MS. DEL DUCA: Thank you. MR. WRIGHT: We have nothing further. MS. DEL DUCA: You may be excused. Mr. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Gority. DAVID GORITY, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MS. DEL DUCA: Q Would you state your name and your occupation, please. A Yes, my name is David Gority. I'm a vice-president and trust officer of Manufacturers & Traders Trust Company. Q And how long have you known Sarah Vale Rush? A I originally met Mrs. Rush when she opened her living trust with us in 1987. Q And how frequently and what was your association with her after that? A Well, over the years she sometimes would deal with Jane Burke, sometimes she would come to see me. I would say probably when she was still at the Todd Home in probably the mid nineties, '95 or so, I became the primary account relationship with Mrs. Rush and would visit her on a regular basis. Q And how often did you visit her when she was GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 at the Sarah Todd Home on Mooreland Avenue? A Well, it was on occasion when it was necessary. I would review her portfolio with her. Anytime we needed to make changes in the portfolio, I would discuss those with her before they were made. We prepared her income tax return and I would meet with her to gather the information for the tax return and then review it after the return was prepared, discuss pretty much all of her financial business affairs with her. Q And what knowledge did you have of her will, the will that -- a photocopy of the will that we have here that we want to probate? A I just know that that was, as far as I knew, her current will. Q And you had seen that will? A Yes. Q And were you aware of the family situation with her two sons? A Yes. Q And what kind of an awareness did you have? A Well, I had an awareness in that when I would meet with Mrs. Rush I would discuss with her a gifting program. Because of the size of her estate, I would ask whether or not she wanted to make any gifts to any family members, things of that nature, and the only person that she GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 8 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 really chose to give to was her son Bill. Q And did she do more than make gifts to him on a yearly basis? A She at various points made other charitable gifts. She made at one point a fairly substantial charitable gift, but the only individual she gifted to was her son Bill. Q And did she also specify that if he was unemployed that his medical insurance would be taken care of through her estate? A Yes. Q So you had no indication that she wanted to change her will in any way? A None at all. Q Did you visit her at the Thornwald Home? A Yes, I did. Q And how frequently did you visit with her there? A Well, again, it was on an as-needed basis. It was probably at least four times a year, probably more, again, depending on what was necessary as far as her investments were concerned or her taxes were concerned. Q And when did you stop visiting her? A It was most likely in the spring of 2001 when I took her 2000 tax return up to her and at that point she GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 9 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 didn't recognize me and she was unwilling to sign the return because she didn't feel like she wanted to sign anything. Q And you discussed her estate planning with her? A I would do that on a regular basis at year end when we would -- when I would meet with her to discuss any year end tax planning that was necessary, I would also bring up the issue of estate planning and if she wanted to make any changes in that and she never communicated that she did. Q And you're convinced that she had no intent to revocate her will or to -- A To my knowledge, no. Q And you believe that she thought it continued in existence? A Absolutely. Q And you believe that she would have communicated with you if there was any change in that? A Until the point where she could no longer mentally make decisions, I believe that we had a confidence level that had she desired to make a change she would have communicated it to me, yes. Q And you filed an affidavit in this proceeding stating how long you have known her and the work that you had done with her and is that your affidavit? A Yes, it is. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 MS. DEL DUCA: And I believe you have that in the file. MR. WRIGHT: Yes. MS. DEL DUCA: I don't have any other questions of this witness, unless you have some. MR. WRIGHT: Maybe one or two. MR. GORITY: Sure. CROSS-EXAMINATION BY MR. WRIGHT: Q Had you ever seen the original will? A No, I don't remember ever seeing the original will, but we had a copy of it in our file, as we do customarily. So I knew the contents of the will. Q It sounds like perhaps the last year, from what you've stated here, that Mrs. Rush probably wasn't in possession of all of her faculties? A In my opinion I -- in her last year of life or perhaps earlier than that did not -- she did not have capacity. She couldn't reason, she couldn't follow thought, which is why she wouldn't sign the tax return. Q Prior to the event where she wouldn't sign the return, had you noticed changes in her? A Oh, yes, continuing gradually. When she first GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 moved from Todd to Thornwald, she went into basically their independent living -- or assisted living facility, had a very sizeable room there and continued to function pretty much as she had at Sarah Todd. But as mentally she became much more forgetful and as her physical health deteriorated, then they moved her to the skilled care section. MR. WRIGHT: I believe that's all I have. MS. OTTO: I don't have anything. MS. DEL DUCA: I call Jane Burke. JANE F. BURKE, called as a witness, being sworn, testified as follows: DIRECT EXAMINATION BY MS. DEL DUCA: Q State your full name and occupation, please. A Jane F. Burke, vice-president and trust officer, Manufacturers & Traders Trust Company. Q How long have you known Sarah Vale Rush? A From approximately 1985 when I first met her sister Mary Vale. Q And what was your relationship with her sister Mary Vale? A We managed Mary Vale's financial affairs GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 during her lifetime and at her death we settled her estate. 4 And Sarah Vale Rush was a beneficiary of her sister's estate? A Yes, she was. 4 And what further relationship did you have with Sarah Vale Rush? A Mrs. Rush opened a grantor trust with us. She inherited from her sister. Mrs. Rush opened a grantor trust with Financial Trust at the time and we managed her financial affairs during her lifetime. 4 And when did you begin working with Sarah Vale Rush herself? When did you -- when did you begin working with her? A 1988. 4 And at that time she gave a power of attorney to Farmers Trust Company? A That is correct. 4 And Farmers Trust Company is the successor to M&T? A That is correct. Q And I show you a -- in the petition we have attached a letter dated September 20th, 1995 with the signature of Jane Burke. Is that your signature there? A Yes, it is. Q And this is a copy of the power of attorney GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 that Sarah Rush executed in favor of Farmers Trust? A That is correct. Q And I believe the witness is an employee of the bank, Dorcas Earley. Do you recognize her signature? A Yes, I do. Q You've known Dorcas Earley for a while? A I've known Dorcas Earley for more than 25 years. Q And when did you first see the will or a photocopy of the will of Sarah Vale Rush dated May 1992? A I could not give you an exact date, but we did ask her to provide us with a copy of the will. She retained the original. We had a copy for our file. Q And the relationship then after '95 or so, or '92 is primarily with your colleague Dave Gority? A That is correct. Q You were familiar with the family situation regarding her two sons? A I was very familiar with that situation. Q And that there was a break in the relationship with her son Thomas? A That's correct. Q And did she ever discuss her will with you, that she wanted to change it, that she wanted to see an attorney to change it? GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 A No, she did not. I mean, there were minor changes that she wanted to make to the will, but no major changes. Q And she never -- and every indication was that her will, as you know it as of May 1992, continued in existence? A Yes, that's correct. Q And you can confirm Mr. Gority's testimony regarding the services performed and the association of the bank with her? A Yes, I could and do. MS. DEL DUCA: I have no other questions of the witness. CROSS-EXAMINATION BY MS. OTTO: Q Did an attorne A Yes. MS. DEL DUCA: prepared that I prepared her MS. OTTO: Oh, MS. DEL DUCA: y prepare her will? There is an affidavit that I will. okay. And that's been -- it's in the file, correct? MR. WRIGHT: Yes, we got a copy. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 MS. DEL DUCA: Well, if you have any questions -- MR. WRIGHT: I have no questions. MS. DEL DUCA: Well, then that takes care of our testimony. And I believe that there was clear intent to benefit her son, that this was her final will that she -- there was no revocation. She believed it continued in existence. And we submit that we think that inadvertently in her move from the Sarah Todd Home to Thornwald that it was lost. And at Thornwald she moved from the assisted living into skilled care and we just -- items are missing. We don't believe she intended to revoke her will. MR. WRIGHT: You've offered a considerable amount of evidence here. Would you like to offer that evidence for admission? MS. DEL DUCA: Yes, I would. I want to offer the petition, the affidavits and the affidavit of service. I think that should cover it. MR. WRIGHT: Very well. Do you have copies of those? MS. DEL DUCA: Yes. MR. WRIGHT: Why don't we go ahead and mark those as exhibits and enter them into the record. MS. DEL DUCA: Okay. GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (Affidavits produced and marked as Exhibit No . 1 . ) (Last will produced and marked as Exhibit No. 2.) (Affidavit of service produced and marked as Exhibit No. 3.) MR. WRIGHT: Does anybody wish to make any further statement? (No response.) MR. WRIGHT: The record is now closed and the deputy register will issue a decision in due course. MS. DEL DUCA: Thank you. (The hearing was concluded at 10:33 a.m.) GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the within proceedings and that this copy is a correct transcript of the same. Teresa K. Bear, Reporter GEIGER & LORIA REPORTING SERVICE - 1-800-222-4577 In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA NO. AFFIDAVIT !,' ~~' O ~I~B'T` William Frederick Rush, being duly sworn according to law, deposes and says as follows: 1. That he is an adult individual, residing at 1203 Virginia Road, Wilmington, Delaware, 19809, and that he is the son of the late Sarah Vale Rush. 2. That his mother lived at the Sarah A. Todd Home, 50 Mooreland Avenue, Carlisle, Cumberland County, Pennsylvania at the time of execution of her will on May 5, 1992. That his mother moved to Thornwald Home at 442 Walnut Bottom Road, Carlisle, PA, on December 18, 1997 with numerous cardboard boxes of papers, and photographs 3. That he believes that the original of the will may have been inner safe deposit box at Farmers Trust Company some time around 1995. 4. That at that time, in 1995, he was given a copy of her will with his mother's agreement by Senior Vice President and Trust Officer Jane Burke. The meeting occurred at the time his mother gave up her license and sold her car. 5. Farmers Trust Company, now M & T Trust Company, have had my mother's Power of Attorney and handled her financial affairs. 6. That he has no reason to believe that his mother, Sarah Vale Rush, would have executed a will after May 5, 1992, because she continued a working arrangement with Farmers Trust Company, now M & T Trust Co., for estate planning and financial 8. That she told him she was satisfied with her plan and did not want any change. 9. That she would have told him if she revoked her will or made any changes. Further deponent sayeth not. David C. ority SWORN to and subscribed before me, a notary public in and for said county and state, this~ay of December, 2002. - ~ N~ta'ry Public :~ _ ~: ;.:: - - - - .. ~ - aor~u, emu, CarN~N sa~"v~,, °~nanoT~r Pusi'~c ~ ~IMioo 6pNM IiroU i, X004 In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA .. NO. AFFIDAVIT Frances H. Del Duca, being duly sworn according to law, deposes and says as follows: 1. That she is an attorney at law, anal a member of the Bar of the Supreme Court of Pennsylvania, with Pennsylvania Attorney's License Number 06269, and has had, at all times relevant to this matter, an office at 10 West High Street, Carlisle, Cumberland County, Pennsylvania. 2. That Sarah Vale Rush was a client of her's since 1992 when she moved to Carlisle, Pennsylania. 3. That Sarah Vale Rush determined to have Farmers Trust Company handle her financial affairs, which included a trust as well as other assets. 4. That pursuant to this decision, Farmers Trust Company provided Frances H. Del Duca with a copy of their power of attorney from Sarah Vale Rush. 5. That on May 2, 1992, in her presence, and in the presence of two legal secretaries, Sarah Vale Rush signed and acknowledged the will, which was then witnessed by Frances H. Del Duca and Marylyn Lapato and notarized by Shirley Clevenger. 6. That she believes that the original of the will was taken by Sarah Vale Rush to her safe deposit box at Farmers Trust Company as copies were made at least around 1995. 7. That she believes that Sarah Vale Rush had no dealings with any other attorney in her remaining years and would have had no reason to execute a later will especially in view of the fact that M & T Trust Company managed Sarah Vale Rush's assets and daily finances during this entire period. Further deponent sayeth not. ,~ Frances H. Del Duca SWORN to and subscribed before me, a notary public in and for said county and ~t.~t~.; t~is~~~iay of December, 2002. Notary Pub~i~' .:~ Maraawi ~ wwur P. cam, Noriwr ~u~uc crai. so~prpti c~wa«w~a c~+ ~- Co~IrNon i~pNw Mrch s, X004 In Re: Estate of SARAH VALE RUSH Late of the Borough of Carlisle, Cumberland County, Pennsylvania STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND :: BEFORE THE REGISTER OF WILLS OF :: CUMBERLAND COUNTY, PENNSYLVANIA .: NO. AFFIDAVIT Shirley Clevenger, being duly sworn according to law, deposes and says as follows: 1. That she is an adult individual and that she has been employed for 30 years as a legal secretary in the law offices of Frances H. Del Duca, Esquire, presently located at 10 West High Street, Carlisle, Cumberland County, Pennsylvania. 2. That she has read the affidavit of Frances H. Del Duca, Esquire and that the statements contained therein are consistent with her understanding of the matter, although she has no specific knowledge thereof. 3. That the signature as shown on the copy of the will of Sarah Vale Rush, dated May 5, 1992, is clearly her own. 4. That, although she has no clear and definite recollection of the events of May 5, 1992, she believes that she would not have notarized the will had she not been present when Sarah Vale Rush did in fact sign the same. Further, deponent sayeth not. SWORN to and subscribed before me, a notary public in and for said county and state, this day of December, 2002. C.~a-~L. ~ ~ ~c~c~ Notary Public 1rDtNUAL -°`~' _ ~, .'P LAST WILL I, SARAH VALE RUSH, of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any wills previously made by me. I. I give and bequeath the sum of $100,000 to my son, William Frederick Rush. II. If there are sufficient assets after the payment of the bequest to William Frederick Rush and payment of expenses and taxes, then I make the following bequests: (a) I give and bequeath the sum of $5,000. to the Washington Memorial Chapel, Valley Forge, PA. (b) I give and bequeath the sum of $5,000 to the St. John's Episcopal Church, Carlisle, PA. (c) I give and bequeath the sum of $5,000 to the Allison United Methodist Church, Carlisle, PA. (d) I give and bequeath the sum of $5,000 to ~. Virginia Vale Dreher, Carlisle, PA. (e) I give and bequeath my car, if any, to Madge Line, Carlisle, PA. (f) I give and bequeath the sum of $10,000 to my son and his wife, Thomas Vale Rush and Diane Rush, Clarksville, Md. (g) I give and bequeath to my three grandchildren, children of Thomas Vale Rush and Diane Rush, the sum of $10,000 each. EXHIBIT Z III. I devise and bequeath the residue of my estate of whatever nature or wherever situated to my son, William Frederick Rush, provided he survives me by thirty (30) days. If he does not survive me, then to his children in equal shares. If my son fails to survive me without issue, I bequeath said residue as follows: (a) $10,000 to the Sarah A. Todd Memorial Home, Carlisle, PA. (b) The balance thereof to the children of Thomas Vale Rush in equal shares or their issue. IV. If any party under 21 years of age becomes entitled to principal under this my Will, I give, devise and bequeath the share to my Trustee hereinafter named, IN TRUST, for the following uses and purposes: ~ (a) To hold, invest and reinvest the same, and to apply the net income therefrom from time to time and in such amounts or proportions as my Trustee may think appropriate and, in addition, as much of the principal thereof as my Trustee, in its absolute discretion, may deem desirable for the maintenance, support and education of such party, and upon such party attaining the age of 21 years to pay the principal or principal then remaining to him absolutely (b) If such party shall die before ataining the age of 21, then my Trustee shall pay the principal or principal remaining to that party's issue and if a default of issue, then to add the principal or principal then remaining to the other shares in equal parts for the same uses and purposes as herein provided. V. All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of such beneficiary and the same shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executors or Trustees. VI. All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this my will, shall be paid out of the principal of my estate as if such taxes were administrative expenses, without apportionment or right of reimbursement. I authorize my Executors and Trustees to pay ~~ all such taxes at such time as may be deemed advisable. v VII. My Executors and Trustees may retain any of the assets of my estate which come into their hands ansd shall invest and keep invested the principal of said trust estate in such manner and in such securities or other property, real or personal, and upon such terms and for such length of time as the Executors and Trustees shall deem meet and proper, it being intended hereby to give unot the Executors and Trustees full and complete authority to hold, possess, manage, control, sell, convey, encumber, lease, give and execute options, invest and reinvest the whole and every part of the trust estate according to their sole judgment and discretion, without any limit upon their power and authority so to do, either by statute or otherwise. VIII. If any beneficiary or remainderman under this Will in any manner, directly or indirectly contests or attacks this Will or any of its provisions, any share or interest in my estate given to that contesting beneficiary under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary or remainderman had pre-deceased me without issue. IX. I appoint Farmers Trust Company to be Trustee under this my will. X. I appoint Farmers Trust Company and William Frederick Rush to be Executors under this my Last Will. XI. I direct that my personal respresentatives need not file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 5th day of May, 1992. J ( SEAL) The preceding instrument consisting of one (4) page(s) was on the date thereof signed, published and declared by SARAH VALE RUSH, the testator herein, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses heret^ STATE OF PENNSYLVANIA .. SS COUNTY OF CUMBERLAND .. We, SARAH VALE RUSH, Frances H. Del Duca and Marylyn A. Lapato, the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as her Last Will and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. SUBSCRIBED, sworn to and acknowledged before me by the testator, and subscribed and sworn to before me b-y Frances H. Del Duca and Marylyn A. Lapato, this ~~day of May, 1992. ~~ :' Notary blic NOTARIAL SEAL SNIRLEY P. CLEYfNG`A, NOtARY PUBLlC CARLISLE 3C°O, CL'MBERLANO COllN7Y M`; CCU{~,~ICStr}~, E;cs~~~lES RWRCfI 5. ;9J8 In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, :: Cumberland County, PA :: NO. 1121 t~ AFFIDAVIT OF SERVICE STATE OF PENNSYLVANIA :: COUNTY OF CUMBERLAND ss FRANCES H. DEL DUCA, being duly sworn according to law, deposes and says that she is an attorney having her office at Ten West High Street, Carlisle, Pennsylvania, and that she is admitted to practice in the courts of Cumberland County; that a copy of the Petition to Admit to Probate a Photocopy of Last Will with exhibits and Notice of Hearing on Whether to Admit the Photocopied Will of Sarah Vale Rush to probate scheduled for Tuesday, January 14, 2003, at 10:00 a.m. in the second floor hearing room of the Historic Court House was served by first class mail on December 11, 2002 as evidenced by the certificates of mailing to: Allison Methodist Church St. Johns Episcopal Church Washington Memorial Chapel Derek Rush, Bradly Rush & Adriane Rush Thomas Vale Rush & Diane Rush attached hereto. None of the Notices mailed on December 11, 2002 have been returned by the Post Office to Petitioner. Three of the notices signifying consent to Probate by returning a signed statement have been received by the Office of Register of wills. c _-_...,._.., SWORN to and subscribed before me this ~~day of January, 2003. . casvEac~en, ~ranr ~usuc Notary Publ' ~w eor~a ~y 1y, Co^,al..~oo apb.. M~roh s. ~f104 In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, .. Cumberland County, PA :: NO. 1121 To the Son, Daughter-in-law and Grandchildren of Sarah Vale Rush, widow, and charitable beneficiaries Thomas Vale Rush & Diane Rush, 12 Oak Court, Clarksville, MD, 14021 Derek Rush, Bradley Rush, & Adriane Rush, 12 Oak Court, Clarksville, MD Washington Memorial Chapel, Rt. 23, P.O. Box 98, Valley Forge, PA, 19481 St. John's Episcopal Church, Public Square, Carlisle, PA, 17013 Allison Methodist Church, 99 Mooreland Ave.,Carlisle, PA, 170].3 Virginia Vale Dreher -Deceased 1. On December 10, 2002, Petitioners, David C. Gority, Vice President and Trust Officer of M & T Trust Company and William Frederick Rush, filed a petition to admit to probate a photocopied will of Sarah Vale Rush. 2. The petition and the photocopied will dated May 5, 1992 is attached hereto as Exhibit "A". 3. The will was prepared and witnessed by Attorney Frances H. Del Duca and Marylyn Lapato and notarized by Shirley Clevenger. 4. The petitioners are unable to find the original document. A HEARING ON WHETHER TO ADMIT THE PHOTOCOPIED WILL OF SARAH VALE RUSH TO PROBATE WILL BE HELD BY THE OFFICE OF THE REGISTER OF WILLS, ONE COURTHOUSE SQUARE, CARLISLE, PA, 17013-3387, IN THE SECOND FLOOR HEARING ROOM OF THE HISTORIC COURT HOUSE ON TUESDAY, JANUARY 14 AT 10:00 O'CLOCK A.M. `~ Frances H. Del Duca 10 West High St. Carlisle, PA 17013 717-249-1323 In Re: Estate of :: BEFORE THE REGISTER OF WILLS OF SARAH VALE RUSH :: CUMBERLAND COUNTY, PENNSYLVANIA Late of the Borough of Carlisle, .: Cumberland County, PA :: NO. If you have no objection to the probate, you may indicate by signing and returning to the Office of the Register of Wills INTENDING to be legally bound, I have no objection to the probate of the photocopy of the will of Sarah Vale Rush. WITNESS: Thomas Vale Rush Diane Rush Derek Rush Bradley Rush Adriane Rush WASHINGTON MEMORIAL CHAPEL By ST. JOHN'S EPISCOPAL CHURCH By ALLISON METHODIST CHURCH ;/By CERTIFICATE OF SERVICE I HEREBY CERTIFY that Notice of Hearing in the Estate of Sarah Vale Rush was served by depositing same in the.. United States Mail, first class, postage prepaid from Carlisle, Pennsylvania on the l~~day of December, 2002, addressed as follows: Thomas Vale Rush & Diane Rush 12 Oak Court Clarksville, MD 14021 Derek Rush Bradley Rush Adriane Rush 12 Oak Court Clarksville, MD 14021 Washington Memorial Chapel Rt. 23, P.O. Box 98 Valley Forge, PA 19481 St. John's Episcopal Church Public Square Carlisle, PA 17013 Allison Methodist Church 99 Mooreland Avenue Carlisle, PA 17013 ~' --- rances H. Del Duca 10 West High St. Carlisle, PA 17013 Dated: December/Ol ~\J"REV"5OfJEXi'rM" w "' ",$<1) UO:'" Wo.U ,,00 UO:-' a.'" !l: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT IT-\ller -\ OFFICIAL USE ONLY FILE NUMBER 2 1 0 2 112 1 I- Z W C w frl c DECEDENTS NAME (lAST, FIRST, AND MIDDLE INrrU\L) Rush, Sarah Vale DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) COLMY CODE YEAR IU1BER 11-22-2002 02-06-1908 (IF APPLICABLE) SURVMNG SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INrrU\L) [XJ 1. Ongin~ Retum o 4. Limited Estate [X] 6. Decedent Died Testate (AIlad>",pv ,!WIl) o 9. litigation Proceeds Received o 2. Supplemental Retum o 48. Future Interest Compromise (d8leof deel:h lifter 12-12-82) o 7. OecedentMalntainedaLiYingTNStt_,",,~l""l D 10. Spousal Poverty Credit (dUd d8lllh betWtIIIll2-31.91 1R11.1-95) SOCU\LSECURITYNUMBER 174-05-2501 THIS IlETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS SOCU\L SECURITY NUMBER o 3. Remainder Return (dlteofdsethprbtto 12-13-82) [X] 5. Federal Estate Tax Retum Required _ 8. Total Number of Sate Deposil Boxes o 11. E1eclionlotaxunderSec.9113(A)rA""'S'Ml COMPlETE MAILING ADDRESS 804 Wayne Avenue Chambersburg, PA 17201 NAME Ronald S. Kearns FIRM NAME \If A,,"""") Smith Elliott Kearns & Com an LLC TELEPHONE NUMBER (717) 263-3910 (1) (2) (3) (4) (5) z o S ::::l I- ~ W a: 1. Re~ Estate (Schedule A) 2. Stocks and Bonds (Sched~e B) 3. C100eIy H~6 C"paalion, _ship" sae-Proprielofship 4. Matgages & Notes Rec~vable (Schedule D) 5. Cash, Bank Deposijs & Mlsc~laneotJs Persona Property ,Sched~e E) 6. JoinUy Owned Property (Schedule F) o Separate Billing Req",,~ 7. Inter.Vi"" Transfers & Miscellaneoos Non-Probate Property (Schedule G" L) 8. Total Gross Assets (toIal Lines 1 - 7) 9. Funeral Expenses & AdminislraliYe Costs (Schedule H) 10. DellIs of Decedent. Matgage Liabilities, & Liens ,_e I) 11. Total Dedudlons (1olaI Unes 9 & 10) 12. Net Val"" ofEstale (Line 8 minus Line 11) 13. Chantable and Ga;ernmental8eq""stsf5ec 9113 Trusts for which an ~ecIion 10 tax has not been made (Schedule J) OFFICIAL USE ONLY - ~.. , 1,727,814.00 (8) 106,003.00 677.00 (11) (12) (13) 1,727,814.00 (6) (7) (9) (10) 14. Net Value Subjed to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS FOR APPUCABLE RATES z o ~ I-' ::::l a. == o (.) ~ 15. Amount of Une 14 taxable at the spoosa! tax rate, "transfers under Sec. 9116 (a)(l.2) X.O_ (15) 1,606,134 X.O 45 (16) 106,680.00 1,621,134.00 15,000.00 (14) 1,606,134.00 16. Amount at Line 14 taxable at lineal rate 17. Amount of Une 14 taxable at ~bling rate X .12 72,276.03 (17) (18) (19) 72,276.03 18. Amount of Line 14 taxable at collateral rate X .15 STFPA42021F.1 19. TaxDue 2O.D~ " Decedent's Complete Address: STRotfT ADDRESS Thornwald Home 442 Walnut Bottom Road CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 72,276.03 68.000.00 3.578.94 Total Credits (A + B + C) (2) 71,578.94 3. InterestlPenalty if applicable D. Interest E. Penalty Tolallnterest/Penally (0 + 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 10 request. refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the dille!ence. This is the TAX DUE. (5) 0.00 697.09 A. Enter the interest on the tax due. (SA) B. Enter the total of line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT ll!iJI 1I1111_lIlliIlIlIliIiIi_1 I __. 11111 _ ..J1II11IIII1l.l1Il1illlll- -1l1li1 -""'.'III.II!!liI'" PLEASE ANSVVER THE FOLLOWNG 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 llanslerred; ........................................ 0 !Xl b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . . . . ., 0 !Xl c. retaJnareversionaryinterest;or .............................................. .........0 !Xl d. receive the promise for life of either payments, benefits or care? ............................... 0 !Xl 2. ~ death occurred after December 12, 1982, did decedentllansler property within one year of death without receiving adequate consideration? ....... . . . . ... .. . ... . . . . . . . . . .. .. . . . . . . . . . ...... ., 0 !Xl 3. Did decedent own an 'n trust for" or payable upon death bank a:coont or security at his or her death? . . . ., 0 !Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contaJnsabeneficlarydesignation? .............................................. ......... 0 !Xl IF THE ANSWER TO ANi OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT M PART OF THE RETURN. Under penaties 01 peljury, I declare that I have examined this reiIrn, including accompanying schedules ar<! statements, and to the best of my knowledge and belief, Ills true, correct and complete. DecI . 01 other than the personal representalive Is based '" a1l1nfoona1ion of which re "" _ad. SIG RE OF P 0 RESPONS BlE FOR lUNG R N . -I clJ- EPAR ROTHER T N REP 697.09 DATE AUG 2 0 2003 4 .,1./ tJtJ...3 DATE c?-/-e. ""3 ADDRESS $o~ .?b'~e Ave .---A/~~..s8~ ~ /7~/ 1IiIIlIl,.. __~!!;!l_IJililil ~l&'lII' Jl.IIlI'l.IiII.Ill~111!1l11_~tlL.AllLlI- For dates d death on or after July 1, 1994 and before January I, 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 IBte 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) Qi}). The statute doeS not exemot a transfer to a surviving spouse \'rom tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even ffthe surviving spouse is the only beneficiary. For dates of death on or after July I, 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 ofa natural parent, an adoptive parent. or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)]. The tax IBte imposed on the net vaJueoftranslers 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 IBle imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(I.3}]. A sibling is defined, under Section 9102, as an individual who has at least one parent in cornmon with the decedent, whether by blood or adoption. SlFPA42021F.2 REV.1.502 ~~ -t (1-97) (I) COMMONWEALTH OF PENNSYlVANl'. INHERITANCE TAX RETURN RESIDENT DECEOENT SCHEDULE A REAL ESTATE .' ESTATE OF FILE NUMBER Sarah Vale Rush 21-02-1121 All real property owned solely or as a tanant In conrnon must be repolled at fair mar1<el 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 reasooable knowledge of the relevant factS- Real property which Is Jolntiy-ownod _ ~ght of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. N/A TOTAL (Also enter on line 1. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) SlF PA42021 F.3 REV-1503 ~+ (1-97) (I) COMMONWEAlTHOFPENNSYlVAN~ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS .' ESTA.lEOf Sarah Vale Rush All property Jointly_oed with the right oIsurvlvOIShlp must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. N/A FILE NUMBER 21-02-1121 VALUE AT DATE OF DEATH TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insari additional sheets of the same size) STFPA42021F.4 REV.1504 ~+ (1-97) (Il COMM~THOFPENNSYlVAN~ INHERJTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY.HELD CORPORATION, PARTNERSHIP or SOLE.PROPRlETORSHIP ," ESTATE OF Sarah Vale Rush FILE NUMBER 21-02-1121 Schedule C.1 or C.2 (Including all supporting information) must be attached kJreach dosely-held corporatiro'partnership interest of the decedent, other than a soie-proprietorship, See instructions for the supporting information to be submitte<l for soie-proprie\<lrships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. N/A TOTAL (Also enteron line 3, RecapHulation) $ (If more space is needed, insert additional sheets of the same size) STFPA42021F.5 REV.1507 ~X of' (1-97)(1) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE .' ESTATEOF Sarah Vale Rush FILE NUMBER 21-02-1121 All property Jolntly-<lWllod with the rlghl of survlvolshlp must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. N/A VALUE AT DATE OF DEATH TOTAl. (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheels of the same size) STFPA42021F.8 REV-150B EX'+ (1-97) (I) .' COMMONWEALTH OF PENNSYLVAN~ INHERITANCE TAX RETURN RESIDENT DECEOENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-02-1121 ESTATE OF Sarah Vale Rush Irdude lhe proceeds of I~gation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survlvOBhlp must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2. 3. 4. 5. 6. 7. 8. 9. M&T Checking Account #861731 United Church of Christ Homes - resident refund ICHP - refund US Treasury - 2002 Income Tax Refund PA Department of Revenue - 2002 PA Income Tax Refund Sarah Value Rush TUA, Account #417626603 Valuation by Evaluation Services (attached) Accrued Income on item 6 Sarah Vale Rush, TUA, Cash, Account #417626603 Vision GRP of FDS INST Prime Money Market $251,040 Money Market Funds $2,304 Accrued Interest on item 7 PA Treasury Department - Retirement Annuity Equitable Life - Annuity Payment 2,963 1,606 250 175 2 1,465,831 2,433 253,344 183 957 70 STFPA42021F.9 TOTAl. (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1,727,814.00 REV-1509 f!::~" (1-97) (l) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY.OWNED PROPERTY .' ESTATE OF Sarah Vale Rush w... asset was made joint within on. year ofth. decedent's del. of deeth, ~ must be reported on Schedul. G. FILE NUMBER 21- 02 -1121 SURVMNG JOINT TENANT(S) NAME ADDRESS RElATIONSH~ TO DECEDENT A. N/A 8. c. JOINTLY-OWNED PROPERlY: lETTER DATE OESCRIPTION OF PRc>'ERlY %OF DATE OF DEATH ITEM I FOR JOINT MADE IrcUjel'8meoffir8rl:lalinsllMionaoobBrI<accotJiRJl'berorsimilarldel1ifyilgrunber. DATE OF DEATH DEClYS VAlUE OF NUMBER TENANT JOINT AlIBdldeedfDfpotr/1Odreol_. VAlUE OF ASSET INTEREST DECEDEN~S INTEREST 1. A. TOTAL (l\Iso enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) STFPA42021F.10 REV-1510 EX -t (1-97) (I) COMMONWEALTH OF PENNSYlVAN~ INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VlVOS TRANSFERS & MISC. NON.PROBATE PROPERTY .' ESTATE OF Sarah Vale Rush FILE NUMBER 21-02-1121 This sched~e must be compleled and filed ifthe answer 10 any of questions 1lhrough 4 on the reverse side of the REV.1500 COVER SHEET is yes. DESCRIPTION Of PROPERTY %OF ITEM IN::l~ llE ~E OF TI-E TRANSFEREE, TIEIR RELATIO~P TO DECEDENT Nf:) M DATE DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBER OF TAANSFER. ATTACH A COPY OF TI-E DEED FOR REAL ESTATE. VALUE Of ASSET iNTEREST (IF APPLICABLE) 1. MIA TOTAL (Also enter on line 7. Recapitulation) $ (If more space is needed. insert additional sheets of tihe same size) SlFPA42021F.11 REV.1511 ~X + (1-97) (I) COMMONWEALTH Of PENNSYlVANL'. INHERITANCE TAX RETURN RESIOENT OECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS " ESTATE OF FILE NUMBER 21-02-1121 Sarah Vale Rush IleIlls of deClldent must be reported 011 Schedule t ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home, Inc. - funeral 2,779 2. William FRush - reimbursement for funeral expenses 506 3. Carlisle Memorial Service, Inc. - lettering monument 170 B. ADMINISTRATIVE COSTS: 1. PeBonaI Representative's Commissions Name of Personal Represe!talive(.) (see attachment) SocIal Sect.fity Number(s) I EIN Number 01 Personal Representative(s) S1reetAddress City Stale Zip Year(.} COmmission Paid: 2003 72,750 2. Allomey Fees 24,250 3. FamUy EJcemptoo: (" decedent's address is nollhe same as claimant's, allach explanatoo) Claimant SlreetAddress City Slate Zip Relationship of Claimant to Qecedenl 4. Probate Fees 1,134 5. Al:countant'sFees 3,975 6. Tax Return Preparor'. Fees 255 7. Advertising - Cumberland Law Journal 75 - The Sentinel Newspaper 109 TOTAL (Also enter on line 9, Recapitulation) $ 106 003.00 (If more space is needed, insert add~iona/ shea/s of the same size) STFPA42021F.12 REV-1512 E!'X' + (1-97) (I) COMMONWEAlTHOFPENNSYlVAN~ INHE~TANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATEOF Sarah Vale Rush FILE NUMBER 21- 02 -1121 Include unlllimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1. 2. Pharmerica - Prescription Drugs Equitable Life Assurance Society, Contract #8132336 returned payment received after DOD Public School Employees' Retirement System refund of retirement benefits 351 70 3. 256 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 677.00 STFPA42021F.13 REV-1513 ~ + (9.(0) " SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYlVANIA INHERJTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sarah Vale Rush NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J William F. Rush 1. 1203 Virginia Road Wilmington, DE 19809 Dereck Rush 14021 Twelve Oak Court Clarksville, MD 21029 Bradley Rush 14021 Twelve Oak Court Clarksville, MD 21029 Adriane Rush 14021 Twelve Oak Court Clarksville, MD 21029 Thomas Vale Rush and Diane Rush 14021 Twelve Oak Court Clarksville, MD 21029 NUMBER I. 2. 3. 4. 5. FILE NUMBER 21-02-1121 RELATIONSHIP TO DECEDENT Do Not List TNs\eo(s) Son Grandson Grandson Granddauther Son/Daughter-in-law AMOUNT OR SHARE OF ESTATE 100% Residue 10,000 10,000 10,000 10,000 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Washington Memorial Chapel Rt 23, P.O. Box 98 Valley Forge, PA 19481 2. St. John's Episcopal Church P.o. Box 612, North Hanover Street Carlisle, PA 17013 3. Allison united Methodist Church 99 Mcioreland Avenue Carlisle, PA 17013 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space Is needed, insert additional sheets of the same sjze) SlFPA42021F.14 5,000 5,000 5 000 15 000.00 STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SHORT CERTIFICATE I, DONNA M. OTTO Register for the Probate of Wills and Granting Letters of Administration &c. in and for said County of CUMBERLAND do hereby certify that on the 3rd day of February A.D., Two Thousand and Three, Letters TESTAMENTARY in common form were granted by the Register of estate of RUSH SARAH VALE (LAbl, ~lKbl, M1UUL~) , late the of CARLISLE BOROUGH said County, on in said county, deceased, to SUCCESSOR TO FARMERS TRUST CO (LAbl, t~Kbl, M1UULb) A/K/A RUSH WILLIAM F (LAbl, tlKbl, M1UUL~) MANUFACTURERS & TRADERS TR CO and (LAbl, ~lKbl, M1UUL~) RUSH WILLIAM FREDERICK (LAST, ~lKbl, M1UUL~i and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set of said office at CARLISLE, PENNSYLVANIA, this A.D., Two Thousand and Three. File No. 2002-01121 my hand and affixed the seal 3rd day of February S.S. # 21-02-1121 ,J 11/22/2002/)~t4t..t1~ Y>>. f01to /io1fjYV' Ii a. ylJj;.t..,{~ Register 174-05-2501 PA File No. Date of Death NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL . ; .' A TRUE COPY FROM RECORD In TlISllmony wherof. I hereunto set my hand and the seat oISlldCouB ThIa~y 01 03 . ~""iY\ ~ Clerk Of the 0rp/lInI Cumberland County.. . . I "..- , ' LAST WILL I, SARAH VALE RUSH, of carlisle, cumberland County, Pennsylvania, declare this to be my Last Will and revoke any wilis previously made by me. I. I give and bequeath the sum of $100,000 to my son, william Frederick Rush. II. If there are sufficient assets after the payment of the bequest to William Frederick Rush and payment of expenses and taxes, then I make the following bequests: (a) I give and bequeath the sum of $5,000. to the Washington Memorial Chapel, Valley Forge, PA. (b) I give and bequeath the sum of $5,000 to the st. John's Episcopal Church, Carlisle, PA. (c) I give and bequeath the sum of $5,000 to the Allison United Methodist Church, Carlisle, PA. (d) I give and bequeath the sum of $5,000 to -~ Virginia Vale Dreher, carlisle, PA. (e) I give and bequeath my car, if any, to Madge Line,. Carlisle, PA. (f) I give and bequeath the sum of $10,000 to my son and his wife, Thomas Vale Rush and Diane Rush, Clarksville, Md. (g) I give and bequeath to my three grandchildren, children of Thomas Vale Rush and Diane Rush, the sum of $10,000 each. ~ ~ ~ ~. . . .' III. I devise and bequeath the residue of my estate of whatever nature or wherever situated to my son, William Frederick Rush, provided he survives me by thirty (30) days. If he does not survive me, then to his children in equal shares. If my son fails to survive me without issue, I bequeath said residue as follows: (a) $10,000 to the Sarah A. Todd Memorial Home, Carlisle, PA. (b) The balance thereof to the children of Thomas Vale Rush in equal shares or their issue. IV. If any party under 21 years of age becomes entitled to principal under this my Will, I give, devise and bequeath the share to my Trustee hereinafter named, IN TRUST, for the following uses and purposes: (a) To hold, invest and reinvest the same, and to apply the net income therefrom from time to time and in such amounts or proportions as my Trustee may think appropriate and, in addition, as much of the principal thereof as my Trustee, in its absolute discretion, may deem desirable for the maintenance, support and education of such party, and upon such party attaining the age of 21 years to pay the principal or principal then remaining to him absolutely (b) If such party shall die before ataining the age of 21, then my Trustee shall pay the principal or principal remaining to that party's issue and if a default of issue, then to add the principal or principal then remaining to the other shares in equal parts for the same ~ ~ ~ " ,> uses and purposes as herein provided, v, All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of such beneficiary and the same shall not be liable to any levy, attachment, execution or sequestration while in the hands of EY Executors or Trustees. VI, All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this my will, shall be paid out of the' principal of my estate as if such taxes were administrative expenses,' without apportionment or right of reimbursement, I authorize my Executors and Trustees to pay all such taxes at suchtiEe as may be deemed advisable. .~ VII. My Executors and Trustees may retain any of the assets of my estate which come into their hands ansd shall invest and keep invested the principal of said trust estate in such manner and in such securities or other property, real or personal, and upon such terms and for such length of tiEe as the Executors and Trustees shall deem meet and proper, it being intended hereby to give unot the Executors and Trustees full and complete authority to hold, possess, manage, control, sell, convey, encumber, lease, give and execute options, invest and reinvest the whole and every part of the trust estate according to their sole judgment ~ ~ I , " " and discretion, without any limit upon their power and authority so to do, either by statute or otherwise. VIII. If any beneficiary or remainderman under this Will in any manner, directly or indirectly contests or attacks this Will or any of its provisions, any share or interest in my estate given to that contesting beneficiary under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary or remainderman had pre-deceased me without issue. IX. I, appoint Farmers Trust Company to be Trustee under this my will. X. I appoint Farmers Trust Company and William Frederick Rush to be Executors under this my Last Will. XI. I ~irect that my personal respresentatives need not file bond in this or any other juriSdiction. -; IN WITNESS WHEREOF, I have hereunto set my hand and seal this 5th day of May, 1992. _~ }:;:(Jfj;~(SEAL) " The preceding instrument consisting of one (4) page(s) was on the date thereof signed, published and declared by SARAH VALE RUSH, the testator herein, as and for her Last Will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. STATE OF PENNSYLVANIA . . . . SS COUNTY OF CUMBERLAND . . . . We, SARAH VALE RUSH, Frances H. DelDuca and Marylyn A. Lapato, the testator and witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as her Last Will and that she had signed .'~ willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. T-~~~794:~ es a or SUBSCRIBED, sworn to and acknowledged before me by the testator, and subscribed and sworn to before me by Frances H. Del Duca and Marylyn A. Lapato, this f~ay of May, 1992. &~J~~u / Notary lic NOTARIAL SEA\. SlIllllEf P. CUV9l&EI\. NOTM'! l'\IIIl.IC CARUSLE l1OlIO, CUMIlElIUND ClllIIITY MY COIlIMI'lSION ElCfltRES MARCH 5. 1_ .'~ ~~ -to 1cS'r-n pasu. - au-.ftaj.. '1/0;!... , ~o 00 '71e iJ(,(J 1/ . , '\ CO.by REVOCABlE ~IVING TRUST I, SAUl!: VALE RUSH (S.ttlor) of 1233 Tyler Avenue. 1'hoen:1xvill... PA 19460 h8uby transfer to F"armlilrs Trust Company (h"reinarl:er call1i1d the Trustee), the property deacribed in the attached SchedUle, to be held in Trust upon the followin9 term.: f~: Dispositiv. Provisions fo= Our Benefit - OUrirg my 11.eti~.: . A. A~l af the nat income sh~ll Ce paid to.m. et least quarterly or shall be paid or IIccUlIlulated and addtd to pl'incipal, as T may dirac.r. in writing; B. As much or the ~rinciDRl as t may from tim~ to lime request in ~r1ting ahal] be paid to me or ae I may ~t~e~itl o~re~t: C. !r, in the Truet..'e op1~ion, I 1i'"1 at !lny t'.me \Jnat::b to aot or to apply the payments to my own best intorset and ad~~ntIl91i1, the T~;s"fta may apply directly for my benefit '$ much of the income &nd/ur princIpal. liS the Trustse'm.')', rrom Ume to tillie, deem .gpropr.tllt. ~OI' my ....1.r.rEl, comfort, support or _m.rgancy needl, .~o may .dd to principal aa ~h of the income ce the Trustee d.ams adviaable. lJ. ":"t'u.ta. shall keep true aM c.,rrad booK. of account, \Jtli.ch bOlll<" of account snall at all reasonable tim.e b9 op.n to t~e inspection or me or my duly' appointed rsgrasentative. Trustee also shall render ~u~rterly to me a dst3iled statement ehowing all rec.ipte and disbur.~nts on account or the trust eatste and the menner and rorm in which the truat aetate 19 invest.d et the time or the rendition of euch etat.mant. SECOND: Dispos1tive Provisions Aft~r Death ~ Upon m')' de.th, ~~. Trustea ) shall pay the tharl rllmaining principal end incoml to tha E:xsoutor or Administrator 7. 'A I~ I 'ON wm :Ol F.OOl 'vl 'lOr " '.. .', " , of my e.tate fo~ diet~ibution as part of my estate. THIRD: Right to Revoke and Amend - I r..erve the right to revoke or emend thb Trust, in whole o~ in pert, at any time anti r~om tima to tilll& by en !nl5ttument in wr1ting" delivered to, the T~ust"a and intended to take .rI'Bc;t , during my, ,11fetilllS, eXt:Spt that the c1utils, powers, and UabiJ.itie& of the Trustee shell not be changed without ite written consent. The T~u5tes reeerv.. the right, at any time upon,thirty (30} deya ,advanoe uritten notice to Settlor. to reeign the Trust end deliver the'Trult Estate to me, after deducting therefrom its res~ and any expenses then due and payeble. roURTH: Additions to Tr~t - Subjec~ to the approval of the Trust.., I ~ay add property" cesl Ind paraon.l, to the principal of thi~ Trust, by eaed, ",ill ot' otherwise. FIf"lli: Trustae's Powers.: In addition to the powere gl:lII1j;;ed by bioi, the Trustee shall have tl'18 folloul.r.u;. discntionary 130"'%5, appl1cal:!lll to principal and incOlIIe. whieh mill be Ilxerc:\.ftble llIithout. lnva of courb Slid shell b., effective unt:\.l' distribution i& actuslly made: A. To.ecoe~t and I:.taln any ,or all property, includinQ mtock cr lither securities 01' the Truetee or of a holeling company. oontrolling' the Trust..; ,<" B. To 1nV8st in ell forme of property (including, but not by way of, limitation. reel estste, all types of .tooka, bonds, options, and participatione in CDmmQn trust funds and money markat fundI); withQut being confined to investments prescribed by statute end without being required to diveraify; .., ..0\1. c. To buy investments at e premium or discount; . .". O. To hold property unregistered 01: in the nBme of nominee; j ~ '~ IH 'ON VlVtl :Ol mnl'lnr " I , / E. To give proxi.s, both ministerial and discretionary; r. To compromise claims; G. To join in any merger, consolidation, reorganizBti~, vot.ing trust plan, or other concerted action of ,ecurity holders, end to delegate discretionary duties with r.spect ther.to; H. To borrou from Farmers Trust Compeny or from others, ~d to pledge real or personal property e. security therefor; to loan cash or securLties uppn auch terms end'conditione .s trustae$ d..m appropriate; t.. To se~l.at public or private .al. Por cash or crldit or pattly for .~oh, to exchang., to improv., or.to:laase ,"0: any period 0' time, enY' real ~r personal p~operty;, and to glve optione for eelee, '~chan~a~. or le.ses, J. To alloceta Bny prop.rty receivad or charge incurred to prin~ip~l or income or parlly to eaoh, ulthout .being obliged, to .pply the usuel .r~l.e" 0' trust accounting; K. TD distribute in cash or 'in "I(ind or' partly in each; '. ~. To retain any part of D~ .11 of my business i"t.r.a~ Meld in this Tfu~t as long as ehe TrUlt.. considers it advisabl. to do so; and to conduct, .lone cr with others, any such business in whic~ I are engaged, with .11 the powers of sn owner or with f..pact thereto, including thw poW*r to delsgate discretionary duti.. to othere and to pay edequate cornpen!latio~l. to any .uch p.rson, to inv.st other property 1n auch business, and to incorporat. it or chan98 its form. SIXTH: Compensation: The Trustge shall be comp.ns.t.d in acoordance with its standard schedule Df charges in ef'.ct ffom time to time during the psriod 0' its servicls, and this oompensation ahall be paid 'rom principal or income cr partly frcm .ach in the sole discretion of the Trustee. \1 .~ I \1l 'ON WWCI:nl cnn7'h7'lnn " " SEVENTH: Non-Assignment: The principal and income of this trust shsll bs free from anticipation, assignment, pledge or obligation of Settlor end ehall not be subject tc any execution or ettachment or to voluntery or involuntary alienation" EIGHTH: ~aw Governing Trust: This T~ust is created and accepted in the Commonweelth or PenneyluBnia and ahall in all res pacta be governed by its laws and shall have its situs at Cumberland County, Pennsylvania. ~ 'd !vl 'ON LW~ I : 0 I ~n07 'H 'lor " ) , '.' ". IN UITNESS WHEREOr, Sattlor has haraunto sat his hand this ~ dsy ~r ~~ , 1987, and Trustaa has axscuted this instrument and oaused it~ corporate sasl to be affixed hereto. ~.--.% 2!2~/;.SEA~) - Settlor IJITNESS: ~.-;.IV~/- Attll~t : , , rBr~e:r:s Truet Company Q;,,1r BY:~~ , , 9 'd Ivl 'ON wm :01 r007 '~7 'lnr .... " COMMONWEA~TH OF PENNSY~VANIA COUNTY OF eVl'8fIlM,J)) On this, the IS",).} day of III/Gvs"" . ....a2... before me, . notary public in and for the said Commonwealth and County, personally appeared S,17.1I11 VtUl. !<'tJSP known to be (or satisfactnrily proven) to be the peraon whose name is subscribed to the foragQing Revocable ~ivlng lrus~ and acknowledged thet he/aha axecuted the .ame"or the purpose. therein contained. WITNESS my hand and notariel ...1. <J1nJlAJ Q. ~~ ( SEAt!.~ DOReM A. EARLEY, ROTARY PUB1IC CARLlSU BORO. CUIlIULAND COUIRY lilY COMMISSION DPlta AUG.1&. 1'111 M.lIIlIor, Ptllllll'lvlnll wac".OIIff fIollld.. l 'd LVt 'ON I.Wi71 :01 ~007 'i77 'lOr '\ ,I SCHEOUCE OF PROPERTY RafB~r.d to in the annexed Deed of Trust dated AUQust 10. 19~,' from Sarah Vale Rush to fB~mer. Trust Comoany, Trustee. 588 shs Dauphin Deposit Corp. 3,552 shs Financial Trust Corp. 100 sh~ General Motors Corp. 1.443 shs Mldlantlc Corp. 318 shs Pennsylvania Power & Light Co. 1,520 shs Westinghouse Electric Company 16 shs Agway, Inc. $100 Pfd. Principal Cash Income Cash 69.655.91 1~.461.69 , ) 9 '0 WVil :Ol f.OOl 'il 'lnr L1>\ 'ON . PI M&rBank Manufacturers and Traders Trust Company. 1100 Wehrle Drive. P.O. Box 767. Buffalo. NY 14240-0767 March 4, 2003 RE: Estate Search Tbe Estate of: Date of Death (D.O.D.) SARAH RUSH 1112212002 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's DllJIll: appears: Account Type Account Number Account Title Opening Branch D.O.D. Accrued Interest Ba1ances (Includes Acer. Int.) $2963.14 $.00 CHK 861731 SARAH VALE RUSH C/O Wll..LIAM FRUSH 4319 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's I18lDC existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK. CORPORATION BY: ~~ Authorized Signature ~~ " DATE: ~-'-( -0 ~ -- >- ... ~ "'<>- '" .... ::E '" '" 00'" '" "...Ja: Z"'< 0 --::E > ... ... ... 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J=~I i= - !.I i-= :a oS II .- 3 i!!~11 ~ii \55 i ail I hu '- -----' ~. . \ \ .0<<1 \0'''' '" \. ~~ ~ . '" \ "," ...(>0 ,.0 ~ '\0' \. 0 t.,,)~ \ ,i:I' '.. ...... ....... tv~ ...", ... .. "" \l> ~.\ ~'{t .. <> ... i ~, '" ... ... .... ~~ <>~ ~~ ... '" '-4 ... t ... % ( 'Z, o o '" '" '" \ '.- :--l 2 '" ~ ~ <<I e.. '" ~ ~ <<I l.'l ... \l> " .. " ,? ~~ .', )~.-::. ... \ \ ~ \ ~ '" 0 .,. "" a-. ~ '" ~ g ... 0 ~ -.l 0 j (J'\ 0 C1'l '" (j) 0 00 "'C1'l .' Sarah Vale Rush 174-05-2501 Form. 706 Executors Statement 1 ~nufacturerS&Traders One West High Street Carlisle, Pa. 17013 William F. Rush 1203 Virginia Road Wimington, De. 19809 Trust Co. 256-24-3516 163-32-8817 Form. 706 Schedule J, Executor Commissions Statement 3 , Description M&T Bank-Co-Executor Fee Estimatedl Agreed upon I Paid Amount William F. Rush-Co-Executor Fees Agreed upon Agreed upon 48,500. 24,250. Total to Form. 706, Schedule J, section B, line 1 72,750. ,) Statement(s) 1, 2, 3 COURT OF COHHON PLEAS OF CUHBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-02 1121 ESTATE OF SARAIt VALE RUSH, DECEASED FIRST AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company, Successor Eo Farmers Trust Company and William F. Rush, Co-Executors Date of Death: November 22, 2002 Date of Executor's Appointment: February 3, 2003 Date of First Advertisement of Letters: The Sentinel: February 12, 19 & 26, 2003 Accounting for the Per{od: November 22, 2002 to June 15, 2004 Purpose of Account: Manufacturers and Traders Trust Company, Szccessor to Farmers Trust Company and William F. RusN, Co-Executors, offer this accoun~ to acquaint interested parties with the transactions Ehat have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can he discussed with: Manufacturers and Traders Trust Company, Successor to Farmers Trust Company One West Nigh Street Carlisle, PA 17013 (717) 240-4505 Or William F. Rush 1203 Virginia Road Wilmingten, DE 19809 Or Frances De! Duca Carlisle, PA ] /013 SUHMARY OF ACCOUNT Rstate ef Sarah Vale Rush, Deceased For Period of 11/22/2002 tNrough 06/15/2004 Fiduciary Current Acquisition Page Value Value Proposed [}istributiens 27-28 1,436,392.44 1,318,878.22 to Beneficiaries . : _ _ PRINCIPAL Receipts: This Account 3-5 1,729,473.25 Net Gain {er Less) on Sales 6 6,043.1'} or Other Disposition 1,735,516.42 Less DisbursemenTs: Debts ef Decedent ? 350.7] Funeral Expenses 7 3,455.34 Administration Expenses 7-8 8,209.47 Federal and Sta~e Taxes 8 275,5?0.00 Fees and Co~slissions 9 97,000.00 384,585.22 Balance before I}istributions 1,350,930.90 Distributions to Beneficiaries 18 55,000.00 Principal Balance en Hand 11 1,295,930.90 For In~©rmation: investments Made 12 Changes in Investment Noldings 13-17 INCOHE Receipts: This Account ]8-22 62,824.26 Net Gain (or Loss} en Sales 0.00 or Other Disposition 62,824.26 Less Disbursements 22 3,433.01 Balance Before ~istributien 59,391.25 DistFibutiens ~o Beneficiaries 24 36,443.88 income Balance en Nand 25 22,947.37 Investments Made Changes in Investment Noldings 26 COHBINEB BALANCE ON HAND 1,318,878.27 RECEIPTS OF PRINCIPAL Fiduciary Acquisition Value CASH: 02/06/03 Received from Sarah Vale Rush 251,039.55 Trust Under Agreement - Principal Cash 02/06/03 Received from Sarah Vale Rush 2,304.37 Trust Under Agreement - Income Cash 02/07/03 United Church of Chris% Homes - 1,453.88 Resident Refund - Thornwald Home 02/10/03 Received from Sarah Vale Rush 16.04 Trust Under Agreoment - Proceeds from Sale of fractional share of Comcast 02/11/03 United Church of Christ Homes - 152.14 Resident Refund - Thornwald Home 02/25/03 ICHP - Refund 250.40 04/07/03 Equitable Life 70.04 Annuity Payment 04/07/03 M & ? Bank Checking Account 2,963.14 Received from Sarah Vale Rush Trust Under Agreement 04/07/03 Pennsylvania Treasury 957.18 Department - Retirement Annuity 05/28/03 Internal Revenue Service - 175.00 2002 Personal Income Tax Refund 06/12/03 Pennsylvania Dept of Revenue 2.00 2802 Individual Income Tax Refund 11/21/03 MTB Intermediate Term 182.47 Bond inst I Fund #220 - Short Term Capital Gains Distribution 11/21/03 HTB Intermediate Term 1,643.7] Bend inst I Fund #220 - Lung Tern Capital Gains Distribution 261,209.92 STOCKS/LISTED: 02/10/03 2,000 shares Exxen Hohil Corporation - 68,892.00 Received from Sarah Vale Rush Trust Under Agreement 02/10/03 400 shares Ferd Hotor Company 9,996.00 8elaware Pfd B 1/2000SE Received fram Sarah Vale Rush Trust Under Agreement Accrued Dividend 206.24 02/19/03 8,000 shares Allied Irish 8ks Plc 222,440.00 Spons ADS - Received fram Sarah Vale Rush Trust Under Agreement 02/19/03 150 snares AT&T Cerporation 4,182.00 Received from Sarah Vale Rush Trust Under Agreement 02/19/03 241 shares AT&T Wireless Services 1,872.57 Group, Inc. - Received from Sarah Vale Rush Trust Under Agreement 02/19/03 1,000 shares BellSouth Carp 27,a85.00 Received from Sarah Vale Rush Trust Under Agreement 02/19/03 242 snares Comcast Corp New C~ass A - 6,149.22 Received from Sarah Vale Rush Trust Under Agreement Accrued Dividend 460.00 02/19/03 1,800 shares F]uer Carp - Received 25,780.00 from Sarah Va~e Rush Trust Under Agreement 02/19/03 6,500 shares H & T Bank Cerperation - 521,150.00 Received fram Sarah Vale Rush Trust Under Agreement 02/19/03 !,000 shares Hassey Energy Company - 9,170.00 Received from Sarah Vale Rush Trust Under Agreement 02/19/03 810 shares Hay 8epartmen~ Stores & 19,622.25 Company - Received from Sarah Vale Rush Trust Under Agreement 02/19/03 3,000 shares PNC Financial Services 127,050.00 GFoup - Received from Sarah Vale Rush Trust Under Agreement 02/]9/03 500 shares Verizon Com~nunications - 19,950.00 Received from Sarah Vale Rush Trust Under Agreement 02/19/03 1,000 shares Viacem Inc., Class B 46,080.80 Received from Sarah Vale Rush Trust Under Agreemen~ 03/03/03 5,025.126 shares Visien Limited Dura~ien 49,597.99 Bond Fund A ~120 - Received from Sarah Vale Rush Trust Under Agreement 03/83/03 16,228.202 shares Vision Intermediate 156,602.15 Term Bend Fund ~123 - Received frem Sarah Vale Rush Trust Under Agreement 1,322,785.42 BONDS: 02/10/03 $20,000 Octorara PA Area 20,088.48 School Dist 3.75% due 2/1/03 - Received frem Sarah Vale Trust Under Agreement Accrued Interest 233.33 02/19/03 $20,000 Trinity Area Sch Dist 20,645.58 PA 5.5% due i1/I/i1 - Received from Sarah Vale Rush Trust Under Agreement Accrued Interest 67.22 02/19/03 $25,800 Chambershurg PA Area 25,252.99 Sch Dist 4.2% due 4/1/03 - Received from Sarah Vale Rush Trust Under Agreemen~ Accrued Interest 151.67 02/19/03 $25,000 Riverview Schoel Dist 25,191.74 PA Allentown 4.2% due 3/1/03 - Received from Sarah Vale Rush Trust Under Agreement Accr/~ed Interest 239.17 02/19/03 $50,000 Red Lion PA Hun Auth 52,532.73 4.5% due 12/1/05 - Received from Sarah Vale Rush Trust Under Agreement Accrued Interest 1,075.00 145,477.91 TOTAL RECEIPTS OF PRiNCIPAh ............... 1,729,473.25 GAINS AND [~OSSES ON SAhES OR OTHER DISPOSITIONS - PRINCIPAL 02/10/03 S20,000 Octorara PA Area School Dist 3.75% due 2/1/03 - Hatured Net Proceeds 20,000.00 Fid. Acq. Value 20,088.48 88.48 02/10/03 400 shares Ford Hotor Company Delaware Pfd B 1/2000SE Net Preceeds 10,000.00 Fid. Acq. Value 9,996.00 4.00 03/03/03 $25,000 Riverview ScNool Dist PA Allentewn 4.2% due 3/1/03 - Matured Net Proceeds 25,000.00 Fid. Acq. Value 25,191.74 191.74 04/01/03 $25,000 Chambersb~rg PA Area Sch Dist 4.2% due 4/1/03 Hatured Net Proceeds 25,000.00 Fid. Acq. Value 25,252.99 252.99 06/03/03 1,500 shares H ~ T Bank Cerporation Net Preceeds 128,867.96 Fid. Acq. Value 121,650.08 7,21'?.96 11/03/03 $20,000 Trinity Area Sch I}ist PA 5.5% due ]1/1/11 - Full Call Net Proceeds 20,000.00 Pid. Acq. Value 20,645.~8 645.58 TOTAL GAINS AN8 LOSSES/PRINCIPAL ........... 7,221.96 1,178.79 LESS LOSS ............................. 1,178.79 NET GAIN OR LOSS ........................... 6,043.17 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 02/07/03 Pharmerica 174.05 Prescription Drug Expense 02/12/03 Pharmerica - 176.66 Prescription Drug Expense TOTAL DEBTS OF DECEDENT ............................. 350.71 PUNEPJkL EXPENSES 02/07/03 Hoffman-Roth Funeral llome, Inc. 2,779.00 Funeral Expense 02/07/03 William F. Rush - 506.34 Reimbursement for ~uneral Expenses 06/17/03 Carlisle Memorial Service, Inc. 178.00 Lettering for Monument TOTAL FUNERAL EXPENSES .............................. 3,455.34 ADMINISTRATION EXPENSES 02/07/03 Cumberland Law Journal 75.00 Cost ef Advertising and Proof o{ Publication 02/07/03 Frances Del Duca, Esquire - 1,134.30 Reimbursement for Probate Fee 03/05/03 The Sentinel 108.95 Cost of Advertising and Proof of Publication 04/08/03 Equitable Life - Annuity Payment 70.04 Received after Date off Death 04/08/03 PSERS - Overpayment ef pension 255.57 received after Date ef Death 04/08/03 William F. Rush - ~mount of 701.6] pension received after Date of Death due designated beneficiary 04/16/03 Smith, Elliett, Kearns & Company, LLC 255.00 2002 Individual income Tax Preparation Fee 07/24/03 Cumberland County Register ef Wills 2.00 Certified Copy ef Will 7 08/22/03 Cumberland Ceunty Register of Wills - 15.00 Court Costs/Filing Fee 09/08/03 SmitN, Elliett, Kearns & Cempany, LLC 3,7?0.00 PA Enheritance, PA Estate and U S Estate Tax Preparatien Fee 10/29/03 Prust Tax Certification Fee 24.00 en Allied Irish Banks PLC Spons ADR 9/26/03 Dividend 02/11/04 Internal Revenue Service - ],025.00 2003 Fiduciary Income Tax Balance Due 02/11/04 Pennsylvania Dept ef Revenue - 2?3.00 2003 Fiduciary Inceme Tax Balance Due RNSERVE: Cumberland Ceunty Register ef Wills 500.00 Clesing Costs TOTAL ADHINISTP~TION EXPENSES ....................... 8,209.47 FE~EP,~I~ AND STATE TAXES 02/2]/03 Cumberland County Register ef Wills - 68,000.08 Estimated Pennsylvania Inheritance Tax Payment 08/22/03 Cumberland County Register of Wills - 2,544.91 Pennsylvania Estate Tax 08/22/03 Cumberland County Register cf ~ilis - 697.09 Pennsylvania Inheritance Tax Balance Due 08/22/03 United S~ates Treasury - 204,328.00 U. S. Estate Tax FEES AND COMMISSIONS RESERVE: Frances Del Duca, Esquire 24,250.00 Attorney Fee Manufacturers and Traders 48,500.00 Trust Company Co-Executor Fee William F. Rush - Co-Executor Fee 24,250.00 IOTAL FEES AND COMMISSIONS .......................... 97,000.00 TOTAL DISBURSEMENTS OF PRINCIPAL .................... 384,585.52 DISTRIBUTIONS OF PRINCIPA~, TO BENeFICIARiES Allison United Hethedist Church 07/17/03 Distributien 5,000.00 Specific Bequest Adriane Rush 07/17/03 Distributien - i0,000.00 Specific Bequest Bradley Rush 07/17/03 Distributien - i0,000.00 Specific Bequest ©ereck Rush 08/15/03 Dis~ribueien - !0,000.00 Specific Bequest St. John's Episcopal Church 07/17/03 Distribu~en 5,000.00 Specific Bequest Themas Vale Rush and Diane Rssh ........................ 07/]7/03 8~stribut,on !0,000.00 Specific Bequest Washington Hemerial Chapel 07/17/03 Distribution - 5,000.00 Specific Bequest TOPAL DISTR!SUTIONS I!lO BBNEFICIARIES ...... 55,000.08 PRINCIPAL BALANCE ON IfAND Current Value Fiduciary Acquisition ~ Units Description or as Noted Value MTB Prime Money Market-inst Fund 1~142 51,098.81 51,098.81 $50,000 Red Lion PA Mun Auth 4.5% 50,624.00 52,532.73 due 12/i/05 8,000 Allied [rish Bks Plo Spons ADS 233,040.00 222,440.00 150 AT&T Corporation 2,392.50 4,182.00 241 AT&T W{reless Services Group, Inc. 3,446.30 1,872.57 1,000 BellSouth Corp 25,700.00 27,585.00 242 Comcast Corp New Class A 6,974.44 6,149.22 2,000 Exxon Mobil Corporation 87,700.00 68,892.00 1,000 Fluor Corp 43,180.00 25,780.00 5,000 M & T Bank Corporation 449,450.00 405,500.80 1,000 Massey Energy Company 24,280.00 9,170.00 810 May Department Stores & Company 22,947.30 19,622.25 5,025.126 MTB Short Duration Government Bond 48,148.71 49,597.99 Fund-Inst 1-Fund #120 15,012.728 HTB Intermediate I'erm Bend Inst 148,626.01 ]58,428.33 i-Fund ~220 3,000 PNC Financial Services Group 160,890.00 127,050.00 500 Verizon Cormlunicaticns 18,005.00 19,950.00 !,000 Viacom Inc., Class B 36,950.00 46,080.00 1,413,445.07 1,295,930.90 l! INVESTMENTS HADE - PRINCIPAL # Units Cost 11/21/03 177.817 shares MTB Intermediate Term 1,826.18 Bond Inst I Fund #220 CSANGES IN INVESTHENT HOLDINGS - PRINCIPAL COSE $20,000 Octorara PA Area School Dist 3.75~ due 2/1/03 02/10/03 received from Sarah Vale Rush 20,088.48 Trust Under Agreement 02/10/03 matured (20,088.48) 0.0O $20,000 Trinity Area Sch Dist PA 5.5% due 11/I/11 02/19/03 received from Sarah Vale Rush 20,645.58 Trust Under Agreement 11/03/03 full call (20, 645.58) 0.00 $25,000 Chambersburg PA Area Sch Dist 4.2% due 4/1/03 02/19/03 received from Sarah Vale Rush 25,252.99 Trust Under Agreement 84/01/03 matured (25,252.99) 0.00 $25,000 Riverview School Dist PA Allentown 4.2% due 3/1/03 02/19/03 received from Sarah Vale Rush 25,191.74 Trust Under Agreement 83/03/03 matured {25,i91.74) 0.0O $50,000 Red Lion PA Mun Auth 4.5% due !2/1/05 02/!9/03 received from Sarah Vale Rush 52,532.73 Trust Under Agreement 52,532.73 Allied Irish Bks Plo Spons ADS 02/19/03 8,000 shares rece,ved from Sarah Vale 222,440.00 Rush Trust Under Agreement 8,000 222,440.00 AT&T Corporation 02/19/03 150 shares received from Sarah Vale 4,182.00 Rush Trust Under Agreement 150 4,182.00 AT&T Wireless Services Group, Inc. 02/19/03 241 shares rece!ved from Sarah Vale 1,872.57 Rush Trus~ Under Agreement 241 1,872.55 BellSouth Corp 02/19/03 1,000 shares received from Sarah Vale 27,585.00 Rush Trust Under Agreement 1,000 27,585.80 Comcast Cerp New Class A 02/19/03 242 shares received from Sarah Vale 6,149.22 Rush Trust Under AgreemenE 242 6,149.22 Exxon Hobil Corporation 02/]0/03 2,000 shares rece,ved from Sarah Vale 68,892.00 Rush Trust Under Agreement 2,000 68,892.00 Fiuer Cerp 02/19/03 1,000 shares received from Sarah Vale 25,780.00 Rush Truse Under Agreement 1, O00 25, 780.00 Ford Motor Company 8elaware Pfd B !/2800SE 02/10/03 480 shares received from Sarah Vale 9,996.00 Rush Trust Under Agreement 02/10/03 (408}shares sold {9,996.00) 0 0.00 M & T Bank Corporation 02/19/03 6,500 shares received from Sarah Vale 52/,150.00 Rush Trust Under Agreement 06/83/03 {1,500)shares sold (121, 650.00} 5,000 405,500.00 ~assey Energy Cempany 02/19/03 1,000 shares received from Sarah Vale 9,170.00 Rush Trust Under Agreement 1,008 9,170.00 Hay Department Steres & Cempan} 02/19/03 8]8 shares received frem Sarah Vale 19,622.25 Rush Trust Under Agreement 810 19,622.25 MTB Short Duration Government Bond Fund Ins~ 1-Fund #120 08/15/03 5,025.126 shares received in name change 49,597.99 from Visien L%mited Duratien Bond Fund-A #120 5,025.126 ~9,597.99 M%'8 Prime Hone} Market- Inst Fund ~1~2 08/15/03 received in name change from 34!,275.81 Visien P~ime Money Harke~ Fund #1~2 341,275.81 HTB Intermediate Term Bend-Class A Fund #147 08/15/03 14,834.9114 shares received in merger with 156,602.15 Vision intermediate Term Bond Fund #123 at the rate of 0.91404387 shares for each share held 10/17/03 (14,834.9114)shares delivered in name (156,602.15) change te HTB Intermediate Term Bend-Inst 1-Fund %220 0 0.00 HTB Intermediate Term Send inst 1-Fund #220 ]0/17/03 14,834.911 shares received in name change 156,602.15 from MTB Intermediate Term Bend-A Fund 0147 11/21/03 1/7.81'? shares purchased 1,826.18 15,012.728 158,428.33 PNC Financial Services Greup 2 ' 0_/±9/03 3,000 shares received from Sarah Vale 127,050.00 Rush Trust Under Agreement 3,000 ]27,050.00 Verizen Communications 02/19/03 500 shares received frem Sarah Vale 19,950.00 Rush Trust Under Agreement 500 19,950.00 Viacom Inc., Class B 02/19/03 1,000 shares received from Sarah Vale 46,080.00 Rush Trust Under Agree~renE 1,0O0 46,080.00 Vision Limited Duration Bond Fund A #120 03/03/03 5,025.126 shares received from Sarah Vale 49,597.99 Rush Trust Under Agreement 08/15/03 (5,025.!26)shares delivered in name (49,597.99) change to H?B Short Duration Government lnst I-Fund ~120 0 0.00 Vision Intermodiate Term Bond Fund %123 03/03/03 16,228.202 shares received from Sarah Vale 156,602.15 Rush Trust Under Agreement 08/15/03 (16,228.202)shares delivered in merger with (156,602.15) HTB Intermediate Term Bond-A- Fund #147 at the rate of 0.91414387 shares for each share held 0 0.00 Vision Inst Prime Money Market #142 08/15/03 delivered in name change to MTB (341,275.81) Prime Money Harke~-Inst-Fund #142 (341,275.81) ~7 RECEIPTS O? iNCOHR DIVIDENDS Allied Irish Bks Plc Spens ADS 04/28/03 5,504.40 10/29/03 3,436.72 04/30/04 6,634.56 15,575.68 AT&T Cerperation 05/01/03 28.13 08/01/03 28.13 11/03/03 35.63 02/02/04 35.63 05/03/04 35.63 ~63.15 BellSeuth Corp 05/01/03 210.00 08/01/03 230.00 11/03/03 230.00 02/02/04 250.00 05/83/84 250.00 1,170.00 Exxon Hebil Corperatien 06/10/03 500.00 09/10/03 500.00 12/10/03 500.00 03/10/04 500.00 06/10/04 540.00 2,540.00 Fluor Coup 04/01/03 160.00 07/01/03 160.80 10/01/03 160.00 01/02/04 160.00 04/01/04 160.00 800.00 H & T Bank Corporation 03/31/03 1,950.00 06/30/03 1,950.00 09/30/03 1,500.00 12/31/03 1,500.00 03/31/04 2,000.80 8,900.00 Massey Energy Company 04/15/03 40.00 07/15/03 40.00 10/14/03 40.00 01/13/04 40.00 04/13/04 40.00 200.00 May Department Stores & Company 03/11/03 194.40 06/16/03 194.40 09/15/03 194.40 12/15/03 194.40 03/15/04 196.43 06/15/04 196.43 1,!70.46 uNC Financial Services Group 04/24/03 1,440.00 07/24/03 1,440.00 10/24/03 1,500.00 01/26/04 i,500.00 04/26/04 1,500.00 7,380.00 Verizon Corrs~unications 05/01/03 192.h0 08/01/03 192.50 11/03/03 192.50 02/02/04 192.50 05/03/04 192.50 962.50 Viacom inc., Class B 10/01/03 60.00 01/02/04 60.00 04/01/04 60.00 180.00 TOTAL DIVIDEND INCOHE ..................... 39,041.79 INTEREST $20,000 Trinity Area Sch Dist PA 5.5% due !l/1/ll 05/01/03 550.00 11/03/03 550.00 ~ 100.00 S25,000 Chambersburg PA Area Sch Dist 4.2% due 4/1/03 04/01/03 525.00 $25,000 Riverview School Dist PA Allentown 4.2% due 3/1/03 03/03/03 525.00 $50,000 Red IJion PA Hun Au~h 4.0~ due 12/1/05_ 06/02/03 1,125.00 12/01/03 ],125.08 86/01/04 1,125.00 3,375.00 HTB Short Duration Government Bond Fand Inst I-Fund %120 09/02/03 50.00 10/01/03 104.22 11/03/03 107.13 12/01/03 98.46 01/02/04 92.11 02/02/04 77.32 03/01/04 71.05 04/01/04 77.85 05/03/04 7'/.34 06/0] /04 83. 82 839.30 HTB Prime Money Harket-Inst Fund #142 09/02/03 77.65 10/01/03 85.18 11/03/03 82.08 12/01/03 81.54 81/02/04 83.19 02/02/04 85.75 03/01/04 80.14 04/01/04 87.33 05/03/04 86.69 06/01/04 93.72 843.27 MTB Intermediate Term Bond-Class A Fund #147 09/04/03 273.48 10/0i/03 527.37 800.85 MT8 Intermediate Term 8ond-Ins~ I Fund %220 11/05/03 537.74 12/01/03 549.25 01/02/04 595.09 02/02/04 629.39 03/01/04 612.70 04/01/04 596.65 05/03/04 h93.53 06/81/04 590.98 4,705.33 Visien Limited Duration Bond Fund-A ~120 04/01/03 171.19 05/01/03 160.94 06/02/03 155.48 07/01/03 124.52 08/01/03 123.68 09/02/03 68.50 804.31 2! Vision intermediate Term Bond Fund #123 04/01/03 654.19 05/01/03 631.74 86/02/03 632.71 07/01/03 664.11 08/01/03 639.40 08/15/03 363.02 3,585.17 Vision ~nst Prime Money Harket ~142 03/03/03 145.19 04/01/03 185.45 05/01/03 199.03 06/02/03 193.65 07/01/03 242.91 08/01/03 206.32 09/02/03 96.13 i,268.68 TOTAL INTEREST INCOHE ........... 18,371.91 OTHER INCOME Received from Sarah Vale Rush Trust Under Agreement 02/11/03 Income Balance 4,082.45 05/09/03 Final Transfer - 1,328.11 rncome Balance 5,410.56 TOTAL OTHER INCOHE .............. 5,410.56 TOTAL RECEIPTS OF INCOHE .................. 62,824.26 DISBURSEMENTS OF INCOME 04/15/03 Manufacturers and Traders 270.61 Trust Company - Co~lissicn 05/]5/03 Manufacturers and Traders 537.40 Trust Company Comsnisslon 06/16/03 Manufacturers and Traders 156.41 Trust Company - Corr~isslon 07/15/03 Manufacturers and Traders 200.15 Trust Company - Commission 08/15/03 Manufacturers and Traders 174.00 Trust Company - Comnission 09/15/03 Manufacturers and Traders 85.73 Trust Company - Co~nisslon 10/15/03 Manufacturers and Traders 365.02 Trust Company Cox~Risslon 11/17/03 Manufacturers and Traders 195.55 Trust Company - Co~k~ission 12/~5/03 Manufacturers and Traders 141.26 Trust Company Co~mmission 01/15/04 Manufacturers and Traders 163.49 Trust Company - Commission 02/17/04 Manufacturers and Traders 166.23 Trust Company - Commission 03/15/04 Manufacturers and Traders 75.83 Frust Company - Commission 04/15/04 Manufacturers and Traders 193.10 Trust Company Cor[~!issien 05/17/04 Hanufacturers and Traders 562.21 Trust Company Co~nissien 06/15/04 Manufacturers and Traders 146.02 Trust Company - Co~nissien 3,433.01 TOTAL DISSURSEHENTS OF iNCOHE .................. 3,433.01 23 DISTRIBUTIONS OF INCOHE TO 8BNEF~CIARIES Will%am F. Rush 05/29/03 Distributien Requested 10,000.00 Inceme ~Jstribution 10/23/03 Distribution 23,443.88 12/18/03 Dis~ributien 3,000.00 36,443.88 TOTA~J DISTRIBUTIONS TO BEN~FIC£ARIES ...... 36,443.88 INCOME BALANCE ON HAND Current Value Fiduciary Acquisition Description or as Noted Value MTB Prime Honey Market-Inst Fund 22,947.37 22,947.37 %142 22,947.37 22,947.37 25 CHANGES IN INVNSTHRNT NOLDINGS - INCOHE Cost HTB Prime Honey Harket Inst Fund ~142 08/15/03 received in name change from 16,38].96 Vision Prime Honey Harket Fund #142 !6,381.96 Vision Inst Prime Honey HarkeE %142 08/15/03 delivered in name change te MTB (16,381.96) Prime Honey HarkeE-Inst-Fund #142 {16,381.96} PROPOSED D[STREBUTIONS PO BENEFICIARIES Current Value F%duciary Acquisition 6 Units or as Noted Value William F. Rush - Entire Residue as per Paragraph III of the Last Will and Testament of Sarah Vale Rush Principal: Cash 51,098.81 51,098.81 $50,000 Red Lion PA Hun Auth 50,624.00 52,532.73 4.5% due 12/1/05 8,000 shares Allied Irish Bks Plo 233,040.00 222,440.00 Spons ADS 150 shares AT&T Corporation 2,392.50 4,182.00 241 shares AT&T Wireless Services 3,446.30 1,872.57 Group, Inc. 1,000 shares Be]!South Corp 25,700.80 27,585.88 242 shares Comcast Cerp New Class A 6,974.44 6,149.22 2,000 shares Exxon Mobil Corporation 87,700.00 68,892.00 1,000 snares Fluor Corp 43,180.00 25,780.00 5,000 shares H & T Bank CerperaEien 449,450.00 405,500.00 1,000 shares Massey Bnergy Company 24,280.00 9,170.00 810 shares Hay Department Stores & Company 22,947.30 19,622.25 5025.]26 shares HTB Short Duration Government 48,140.71 49,597.99 Bond Fund-InsE I Fund #120 15012.728shares MTB Intermediate Term 148,626.01 158,428.33 Bond-Inst I Fund #220 3,000 shares PhC V{nancial Services Group 160,890.00 127,050.00 500 shares Verizon CoFmunications 18,005.00 19,950.00 1,000 shares Viacom Inc., Class B 36,950.00 46,080.00 1,413,445.07 !,295,930.90 21 Income: Cash 22,94'/.37 22,947.37 22,957.37 22,947.37 1,436,392.44 1,318,878.2'7 AFFIDAVIT ManufactureFs and Traders Trust Company, Successor to Farmers Trust Company and ~illiam F. Rush, Ce-Executors under the Last Will and Testament of SARAH VALE RUSH, deceased, hereby declare under oath that they have fully and faithfully discharged the duties ef their office; that the foregoing Account ~s tree and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; ~hat, to their knowledge, there are no claims now outstanding against the Estate; that all taxes presently dee from the Estate have been paid; and that mere than four months have elapsed since the first complete advertisement of the granting ef letters in this Estate. Manufacturers a~-s Trust Company, Successor to Farmers Trust CePpan~/ Co-Executor Subscribed and sworn before me tNis ~ day of ~ I ~ , 2004. Nota~ Pub l'ic Notarial Seal Gwendolyn E. Killian, Notary Public Carlisle Boro. Cumbertand County My Commission Expires Nov. 22, 2004 before me this /JI~- day N o t a r y./u~/i c EDW1N J SWAN NOTARY PUBLIC STATE OF DELAWARE My Commi~,~ior, Ex, plras May 31. 2007 29 ~ -~ ~ '6,4 ,~tJL 23 ? 1 CONNONWEALTH OF PENNSYLVANZA .~1~.. BUREAU OF ZNDZVZDUAL TAXES DEPARTNENT OF REVENUE ZNHERZTANCE TAX DZVZSZON DEPT. Z80601 NOTZCE OF DETERMZNATZON AND HARRZSBUR~,PA 171Z8-0601 ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-qBSEXAFP(01*O$) DATE 06-08-200q ESTATE OF RUSH SARAH V DATE OF DEATH 11-22-2002 FZLE NUMBER 21 02-1121 COUNTY CUMBERLAND RONALD S KEARNS ACN 201 SMZTH ETAL Amoun~ Reei~ed 80q WAYNE AVE CHAMBERSBURG PA 17201 MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGTSTER OF WTLLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insure proper credi~ ~co your account, submi~ ~he upper portion of ~his form wi~h your ~ax paymen~c. CUT ALONG TH'rS L'rNE ~-* RETAZN LOWER PORTZON FOR YOUR FZLES ~1 REV-~,83 EX AFP (01-03) ~ NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ## ESTATE OF RUSH SARAH V F*rLE N0.21 02-1121 ACN 201 DATE 06-08-200q ESTATE TAX DETERMZNATZON 1. Credit For State Death Taxes as Verified 53;q3Z.O0 Z. Pennsylvania Znheritance Tax Assessed 68;697.08 (Excluding Discount and/or Znterest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Znterest) q. Total Inheritance Tax Assessed 68z697.08 5. Pennsylvania Estate Tax Due .00 TAX CREDZTS: PAYMENT RECEIPT DZSCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID TOTAL TAX CREDZT I .00 BALANCE OF TAX DUEl .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 aZF PAZD AFTER THZS DATE, SEE REVERSE SZDE (ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQUZRED FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CA), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR ZNSTRUCTZONS.) ,~.,*~...~ CONHONNEALTH OF PENNSYLVANIA ~ BUREAU OF INDIVIDUAL TAXES DEPARTHENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF DETERNXNATZON AND HARRISBURG, PA 17128-0601 ASSESSHENT OF PENNSYLVANXA ESTATE TAX BASED ON FEDERAL CLOSING LETTER REV-?S6EXAFP(81-OZ) DATE 06-1~-2004 ESTATE OF RUSH SARAH V DATE OF DEATH 11-22-2002 FILE NUNBER 21 02-1121 COUNTY CUHBERLAND RONALD S KEARNS ACN 202 SHITH ETAL 804 HAYNE AVE I Amoun~ RBmi~ed I CHAHBERSBURG PA 17201 HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment. CUT ALONG THIS L~NE ~ RETAIN LOHER PORTXON FOR YOUR FILES ~ REV-736 EX AFP (01-02) ## NOTICE OF DETERHZNATZON AND ASSESSNENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSXNG LETTER N# ESTATE OF RUSH SARAH V FXLE N0.21 02-1121 ACN 202 DATE 06-14-2004 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verified 55,452.00 2. PennsyZvania Inheritance Tax Assessed 68,697.08 (Excluding Discount and/er Interest) 5. Inheritance Tax Assessed by Other States .00 or Territories o~ the United States (Excluding Discount and/er Interest) 4. Total Inheritance Tax Assessed 68~697.08 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Add/t/onal Pennsylvan/a Estate Tax Due .00 TAX CREDITS: PAYHENT RECEIPT DISCOUNT (+) DATE NUNBER INTERES~PEN PAID (-) AHOUNT PAID 08-22-2005 CD002952 ~ .00 2,544.91 TOTAL TAX CREDIT 2,544.91 INTEREST AND PEN. I .00 TOTAL DUE I 2,544.91C~ ~IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE~U/RED FOR CALCULATION OF ADD[T/ONAL INTEREST. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S~DE OF THIS FORH FOR ~NSTRUCT/ONS.) BUREAU OF INDIVIDUAL TAXES TNHERI*TANCE TAX DIV/STDN DEPT. 280601 HARRISBURG, PA 17126-0601 COHMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT RE¥-1607 EX AFP (01-05) RONALD S KEARNS SMITH ETAL 80~ WAYNE AVE CHAMBERSBURG PA 17201 DATE 07-12-200~ ESTATE OF RUSH DATE OF DEATH 11-ZZ-2002 FILE NUHBER 21 02-1121 COUNTY CUMBERLAND ACN 202 Amoun~ Remi~ed SARAH HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit: ~:o your accoun~c, submi~ ~he upper por~cJon of ~hJs form wi~h your ~cex paymen~c. CUT ALONG THZS LZNE ~m~ RETAZN LOWER PORTTON FOR YOUR RECORDS '~1 REV-1607 EX AFP (01-03) ~# 'rNHERZTANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF RUSH SARAH V F'rLE NO. 21 02-1121 ACN 202 DATE 07-1Z-ZOOq THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHOWN BELOW TS A SUNNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-07-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): .0O PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT 08-22-200~ 06-21-200~ CD0029~2 REFUND .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1~ NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)~ TOTAL TAX CRED'rT BALANCE OF TAX DUi INTEREST AND PEN. TOTAL DUE YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORH FOR INSTRUCTIONS. .00 .00 .00 .00 Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/01/2004 MANUFACTURERS & TRADERS TR CO 1415 RITNER HIGHWAY CARLISLE, PA 17013 RE: Estate of RUSH SARAH VALE File Number: 2002-01121 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: 11/22/2004 Your prompt attention to this matter will be appreciated. Thank You. /~incere~ly, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge STATUS P~E?ORT UNDER RULE 6.12 Name of Decedent: Sarah Vale Rush Date of Death: Will No.: Admin. No.: 2002- 011 21 Pursuant to Rule 6.12 of the Supreme Court Orphans' Coral Rules, I report the followh~g with respect to completion of the administration of the above-captioned estate: 1. State whether adm/rdstration of the estate is complete: Yes [~ No [---] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the armwer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes~ No~-~ b. The separate Orphans' Corn1 No. (/fany) for the personal representative's account is: Did the personal representative state an account informally to the parties irt interest? Yes ['"] No [-'1. 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. ~gnamre Frances H. Del Duca #06269 10 W High St., Carlisle, PA - Address 71 7-249-1323 Telephone No. Personal Re~ ~sem_ave ~;~ Counsel for personal representative