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HomeMy WebLinkAbout04-0672PETITION FOR PROBATE and GRANT OF LETTERS Estate of Vernon E. Dyer also known as Deceased. Social Security No. 168-26-3699 To: Register of Wills for the County of Cumberland Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(~), who is/l~t~:l 8 years of age or older an the execut r'~ × in the last will of the above decedent, dated October 21 and codicil(s) dated none in the named ,19:99 Dorothy M. Dyer, Executrix named under the Will. has renounced. Renunciation attached. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with is last family or principal residence at 302 East Oranee Street, Borough of Shippensburg (list street, number and muncipality) Decendent, then 89 years of age, died July 6, 2004 , at 302 East Orange Street, Shippensbure. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: none~ Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 173,520 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 1931 Jackson Street Judith Ann Dvelr~ San Francisco~ CA 94f09 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3 COUNTY OF CUMBERLAND f SS The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the .best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedeat petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmeb~ and subscribed [- before me this [.5 day of Judith Ann Dyer No. ~t-Oq- ~':Z Estate Of Vhrnon E. Dyer ~ Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW the reverse side he~eof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated October 21, 1999 described therein be admitted to probate and filed of record as the last will of Vernon E. Dyer and Letters Testamentary are hereby granted to Judith Ann Dyer /,QC)04- ~t , in consideration of the petition on FEES Probate, Letters, Etc .......... $ Short Certificates( ) .......... $ Renunciation ................ $ $ TOTAL __ $ Filed ................................... Jerry A. Weigle, Esquire 01624 ATTORNEY(Sup. Ct. LD. No.) WEIGLE & ASSOCIATES, P.C. 126 East King Street ADDRESS Sh±ppensburg, PA 17257 717-532-7388 pHo~ RENUNCIATION 2.1- Oq.- ~.-/2' In Re Estate of Vernon E. Dyer deceased. To the Register of Wills of Cumberland County, Pennsylvania. The undersigned Dorothy M. Dyer, spouse of the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters Testamentary be issued to Judith Ann Dyer WITNESS my hand this /~ day of July ,Xli) 2004. Dorothy M. Dyer 302 East Orange Street Shippensburg, PA 17257 (Address) (Signature) (Address) (Signature) (Address) LAST WILL AND TESTAMENT .2l-0,4- toT Z. I, VERNON E. DYER, of 302 East Orange Street, Borough of Shippensburg, Shippensburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise and bequeath ail my estate, real, personal and mixed, whatsoever and wheresoever situate, to my beloved wife, DOROTHY M. DYER, absolutely. THIRD. In the event my said wife predeceases me or is not living on the sixtieth (60th) day following my death, I then give, devise and bequeath my said estate as follows: A. ONE SHARE to my daughter, JUDITH ANN DYER. ONE SHARE to ALLFIRST BANK, IN TRUST, for the following uses and purposes: To pay on behalf of or for the benefit of my daughter, MARILYNN SUE KLOPP the sum of EIGHT HUNDRED DOLLARS ($800.00) per month to be used as the said MARILYNN SUE KLOPP sees fit. To pay on behaif of or for the benefit of my daughter, MARILYNN SUE KLOPP an amount not in excess of SIX THOUSAND DOLLARS ($6,000.00) per year for real estate taxes. Any portion of the Six Thousand Dollars ($6,000.00) which is not expended for real estate taxes may be applied toward oil, gas, electric, sewer and water expenses. Upon the death of my daughter, MARILYNN SUE KLOPP, or upon my death if she predeceases me, this Trust shall terminate and the then remaining principai and accumulated or undistributed income shail be distributed in equal shares to my grandchildren, CHRISTOPHER A. KLOPP, DAVID E. KLOPP, JENNIFER L. KLOPP, and MATTHEW V. KLOPP, on a per stirpes distribution basis. ONE SHARE to be divided equaily among my grandchildren, CHRISTOPHER A. KLOPP, DAVID E. KLOPP, JENNIFER L. KLOPP, and MATTHEW V. KLOPP, on a per stirpes distribution basis. MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 17257-1397 FOURTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-three (23) years, I then give and bequeath said beneficiary's share to and appoint as Trustee of any property which passes under this Will or otherwise, ALLFIRST .BANK, of Shippensburg, Pennsylvania, AS TRUSTEE, NEVERTHELESS, to invest and re- revest the same until the said beneficiary reaches the age of twenty-three (23) years, with the following powers in addition to those presently given by law: The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, oftbe said beneficiary; The power to sell any and all real estate, within the discretion of the said Trustee; The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of twenty-three (23) years, without the necessity of a formal adjudication of the Trustee's Account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively; and FIFTH. I nominate, constitute and appoint my wife, DOROTHY M. DYER, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint my daughter, JUDITH ANN DYER, to be the Executrix of this my Last Will and Testament. SIXTH. I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. MARK, WEIGLE AND PERKINS -- ATTORNI~ys AT LAW -- 126 EAST KING STREET -- SHIPPENSBURG, PA 172)57-1397 SEVENTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. IN WITNESS WHEREOF, I, VERNON E. DYER, have hereunto set my hand and seal to this my Last Will and Testament, wr~ee pages, the first two pages signed for identification only, this ~-p'~day of ,1999. This instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, VERNON E. DYER, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrumem as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before m__~e by VERNON E.,,DYER, the Testator, this °c~Y~/day °f dg~J~(~j~_~' 1999' NOTARIAL sEAL {J Jerry A. Weigl .e.~ Notary Public MARK, WEIGLE AND PERKINS ATTORNEYS AT LAW -- 126 EAST K~NG STREET _ SHIPPENSBURG, PA 17257-1397 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw VERNON E. DYER, the Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his flee and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as wimesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before mfi by and ,_~z~.~.J~ · esses, this 'b/4~- day of ~- ,1999. NOTARIAL SEAL I Jerry A. Weigle, Notary Public [ Shippensburg. PA ~umberfand County [ [My Commission E[r, ir__.eS_0ctober 07. 2002[ MARK, WEIGLE AND PERKINS -- ATTORNEYS AT LAW -- 126 EAST KING STREET -- SHIPP£NSBURG, PA 17257-1397 Cumberland County - Register Of wills Hanover and High Street Carlisle, PA 17013 Phone: (717)240-6345 Date: 10/05/2004 WEIGLE JERRY A 126 E KING STREET SHIPPENSBURG, PA 17257 RE: Estate of DYER VERNON E File Number: 2004-00672 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) 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 ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 10/26/2004 Your prompt attention to this matter will be appreciated. Thank You. cc: File Personal Representative(s) Judge GLENDA FARNER ST~ Clerk of the Orphans' Court Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717)240-6345 Date: 10/05/2004 DYER JUDITH ANN 1931 JACKSON STREET SAN FPgkNCISCO, CA 94109 RE: Estate of DYER VERNON E File Number: 2004-00672 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) 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 ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 10/26/2004 Your prompt attention to this matter will be appreciated. Thank You. cc: File Counsel Judge Sincerely, GLENDA FARNER ST~B~~U Clerk of the Orphans' Court WEIGLE & ASSOCIATES, P.C. * ATTORNEYS AT LAW 126 EAST KiNG STREET, SHiPPENSBURG, PA 17257-1397 * TELEPHONE: (717) 532-7388 FAX: (717) 532-5289 IN RE: ESTATE OF VERNON E. DYER, late of the Borough of Shippensburg, Cumberland County, Pennsylvania, deceased : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY : PENNSYLVANIA : ORPHANS' COURT DIVISION : ESTATE NUMBER 21-04-¢6q~ CERTIFICATION OF NOTICE UNDER RULE 5.6 {a} Name of Decedent: Vernon E. Dyer Date of Death: July 6, 2004 Will No. 21-04-0670 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was serE. ed on or mailed to the following beneficiaries of the above- captioned estate on July 28, 2004: Dorothy M. Dyer 302 East Orange Street Shippensburg, PA 17257 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE. July ~, 2004 . Signatur Name: Jerry A. Weigle, Esquir Address: Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 Telephone: (717) 532-7388 Capacity: Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OfDl:lIIn\m1UALrH~ OF INHEJUTAHCE1 TA)(l:l1VI$l.QN'" ,... , PO BOX Z8D60~~:.T:';"-' ':j":" I HARRISBURG PA i1128-0601 . NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR OISALLOWANCE OF OEDUCTIDNS AND ASSESSHENT OF TAX zone J"'! I' pc' '), 15 '~J .t'~l,j I q. i1 0. DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-17-2005 DYER 07-06-2004 21 04-0672 CUMBERLAND 101 CLERK OF nRPllf\i'l''3 07 1m ~f~r~A~W~~;t2IATES PC 126 EKING ST SHIPPENSBURG PA 17257 *' REV-1547 EX iFP U2~G4l VERNON E Amount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv:r~1,"-EX"AFp"C~1":6!"-r'iiiT"fcE'oF'i:NHERYfAN'CE-i"AX'APIlRAfsEM'€NT~'-ALtOWANCE'OR""-"""--"" DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF DYER VERNON E FILE NO. 21 04-0672 ACN 101 DATE 01-17-2005 TAX RETURN WAS, I X I ACCEPTED AS fILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. (Schedule AJ 2. Stocks and Bonds (Schedule BJ 3. Closely Held stock/Partnership Interest (Schedule C) ~. Hortgages/Notes Receivable (Schedule DJ S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. ~ointly Owned Property (Schedule fJ 7. Transfers (Schedule G) 8. Total Assets (11 [21 131 Iql [51 161 171 .00 167.965,78 .00 .00 29.357.30 ,00 22,000.00 181 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Mise. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charit.ble/Gov.~nnental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 191 (101 14,214.87 26.548.00 1111 1121 [131 (1ql NOTE: I~ an assessment was 1ssued prev1ously, 11nes re~lect ~1gures that 1nclude the total o~ abh ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rat. (15) 16. Amount of Line 14 taxable at Lin.al/Class A rate (16) 17. Amount of Line 14 at Sibling rat. (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal rax Due NOTE: To insure proper credit to your account) submit the upper portion of this form with your tax pay...nt. 219,323.08 40.76? 87 178,560.21 ,00 178,560.21 14, IS and/or 16, 17, 18 and 19 w111 returns assessed to date. 178,560,21 X 00 = .00 X 045 = .00 X 12 = .00x15= 1191= ,00 ,00 .00 ,00 ,00 ?AX CREDITS: ,., AItOUNT PAID DATE NUHBER INTEREST/PEN PAID I-I TOTAL TAX CREDIT ,00 BALANCE OF TAX DUE ,00 INTEREST AND PEN. .00 TOTAL DUE ,00 . If PAID AfTER DATE INDICATED, SEE REVERSE fOR CALCULATION Of ADDITIONAL INTEREST. I If TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. If TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI, YOU HAY BE DUE A REfUND, SEE REVERSE SIDE Of THIS fORH fOR INSTRUCTIONS, I .~ Q..":7 RECEIPT FOR PAYMENT ------------------- ------------------- GLENDA FARNER STRASBAUGH Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17G13 Receipt Date: Receipt Time: Receipt No.; 1/25/2005 09:37:24 1039250 DYER VERNON E ""<:.."""""'~~'s -,~" <::,'-\ - \,,', ~ ,,-~'l. ',,, ~"'\~,,-( Estate File No. : Paid By Remarks; 2004-00672 WEIGLE-REPLACES REC 1038506 RSK ________________________ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name INH TAX RETURN 15.00 ---------------- Check# 4028 $15.00 Total Received.. ....... $15.00 CUMBERLAND COUNTY GENERAL FUN ~~ ~~~ ~ ~ '"", "<:l'?~<:;~'<:, ~"'-D ~ ~ ~ d-<:)<;)~ -\,"\~ - ~ '"d."'Il\\.- \,'\~ ~~~~~~~ \\ ~~I\)~ ~ ~."'~. ~ REV_HiOO EX + (6-00) *' I OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I REV-1500 II INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER II 10'\ ").... ~ i DECEDENT'S NAME (LAST, FIRST, AND MIDDL.E INITIAL.) I Dyer, Vernon E. I DATE OF DEATH (MM.OO.YEAR) I DATE OF BIRTH (MM-DD-YEARj 07 -06-2004 04-18-1915 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INiTIAl) i Dyer, Dorothy M. --I [!] 1. Original Return 0 2. Supplemental Return I 0 4. Umlted Estate 0 I ~ 6. Decedent Died Testate (Attach D copy of Will) I 0 9 litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death between 0 11. Ejection to tax under Sec. 9113(A) IAttach Sch 0) . . 12-31-91 and1.':SS) TIils/lIe 'IOfjir,\U . liiE..:of.l~~i;:jttllf"lll!/ '. !i~se9Ni5ENe'" 'QiI:QflJ;IPl!i!ii'tl\!li1f:UJ F:Oiii:l~'liQfj'SHQui.lQllediRE<;TEDTIr6,:"i" ,,;>1 AME COMPLETE MAILING ADDRESS Jerry A. Weigle, Esquire IRM NAME (If applicable) Weigle & Associates, P.C. ... z w c W <..l W C w ~ ~~ w~ ~:i! ,,~ ~ < 04 COUNTY CODe YEAR SOC~SECURITYNUMBER NUMBER 168-26-3699 THIS RETURN MUST BE FilED IN DUPL.ICATE wrrH THE REGISTER OF WILLS SOCiAl SECURITY NUMBER 192-32-7791 o 3. Remainder Retum (dale of death prior 1012.13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes 43. Fulullil Interest Compromise (date of death after 12.12.82) 7. Decedent Maintained a Living Trust (Attach copy of Truat) ~ z w c z o ~ ~ w '" '" o " LEPHONE NUMBER 717-532-7388 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership Dr Sale-Proprietorship z o ;:: S ::J ... ii: < <..l W '" 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or l) 0 Separate Billing Requested 6. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10.0ebts of Decedent, Mortgage Liabilities, & liens (Schedule I) 11. Total Deductions (total lines 9 & 10) 12. Net Value of Estate (line 8 minus Line 11) 126 East King Street Shippensburg, PA 17257 (1) (2) (3) (4) (5) (6) (7) (9) (10) .--; None OFFICIAL USE ONLY 167,965.78 None None 29,357.30 None ~ '--"" :. !:::-. 22,000.00 (8) 219,323.08 14,214.87 26,548.00 (11) (12) 40,762.87 178,560.21 0.00 178,560.21 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjectto Tax (line 12 minus Line 13) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20.0 0.00 0.00 0.00 0.00 0.00 slll'tEiti:l ,,,,1 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 'Di:" C E' lllll! Copyright 2002 form software only The Lackner Group, Inc. 15. Amount of line 14 taxable at the spousal tax rate, 178,560.21 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 (16) ;:: 16.Amaunt of Une 14 taxable at lineal rate 0.00 x .045 < ... ::J a. 17.Amaunt of Une 14 taxable at sibling rate 0.00 x .12 (17) ~ 0 <..l 18. Amount of line 14 taxable at collateral rate 0.00 .15 (18) >< x ~ 19. Tax Due (19} R Form REV-1500 EX (Rev. 6.Q0: Decedent's Complete Address: STREET ADDRESS 302 East Orange Street CITY Shippensburg ISTATE PA jZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19} 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 0.00 Total Credits (A + B + C) 3. InteresUPenalty jf applicable D. Interest E. Penalty TotallnterestlPenalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is thEOVERPAYMENT. Check box on Page 1 line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of Une 5 + SA. This is theBALANCE DUE Make Check Payable to: REGISTER OF WILLS, AGENT (1) 0.00 (2) 0.00 (3) (4) (5) 0.00 (SA) (5B) 0.00 ifiiII! PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................... ................................. b. retain the right to designate who shall use the property transferred or its income;................................ c. retain a reversionary interest; or............................._.................. ........................... ............... d. receive the promise for life of either payments, benefits or care?................................. ........................ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?... ..... .......................... ............... ... ...... .... ............. .... ..... ..... ........ ........ ....... 0 3. Did decedent own an Min trust for" or payable upon death bank account or security at his or her death?........ D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.......... ...,....... ..... ....... .... ...... ...................... ...... ..... ....... .... ........ ..... ..... ....... D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART DF THE RETURN. Under penalties of perjury, 1 declare that I have examined this relurn, inckJding accompanying schedules and statements. and 10 the best of my knowledge and belief, it is trull. correct and complete. Declllfiltion of prep... other than the personal r~sentative is based on all information of which preparer has any knowleclge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE ,1udit Ann Dyer 1931 Jackson Street ~/ 4""-' San Francisco, CA 94109 S NA ADDReSS ADDRESS 126 East King Street Shlppensburg, PA 17257 Yes No ~ ~ o o 1;/ Io~ DATE /(-I(;-~LI DATE , =.~' , ~!, .1 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)). For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after Juty 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .5. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a)(1}). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A slbling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood Dr adoption. lb,". V-1500 EX + (6-00) REV.1500 OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA FILE NUMBER Io'\~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DEPT. 280001 RESIDENT DECEDENT 21 04 ~ HARRISBURG, PA 17128-0601 COUNTY ("ODE YEAR NUMBER ( DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOC~SECURITYNUM8ER I- Dyer, Vernon E. 168-26-3699 z w DATE OF DEATH (MM-DO-YEAR) ! DATE OF BIRTH (MM.DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE Q I 04-18-1915 w 07-06-2004 REGISTER OF WILLS u w (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Q i Dyer, Dorothy M. 192-32-7791 RE *' o 3. Remainder Return (dale of death prior 1012-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 2. Supplemental Return ~ 1. Original Return o 4. Limited Estate [!J 6 Decedent Died Testate (Attach copy of Will) 09 Litigation Proceeds Received 0 10 Soousal PovertvCredit (date ofdeBth betwa8r'l 0 11. Election to tax under See. 9113(A) {Attach SthO) . . 12:-31-91 and1.1:s5) THI$;SEOTiON:'.\i:Jl!'!ilj!;'I:Q!i~"~ ;~ilI!!i,'a8' SijQtlpil!oiol"IPEN", '( "'!!IA~T!,"':$HoI.iEtiilEtili\Emi:liil':o,:;""'" """"., COMPLETE MA.IUNG ADDRESS I!! :.:;:!!;rn u~~ W~U ~oo u~" ~m ~ <( 4a. Future Inte(8st COI11promise (date of aeatl'! after 12_12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trual) o o ~ % W C % o ~ ~ w ~ ~ 8 ElEPHOHE NUMBER ~7-532-7388 - I 1. Real Estate (Schedule A) ) 2. Stocks and Bonds (Schedule B) I I 4. Mortgages & Notes Receivable (Schedule D) I I I Jerry A. Weigle, Esquire IRM NAME (If applicable) Weigle & Associates, P.C. 126 East King Street Shippensburg, PA 17257 ~. .--j (1) None OFFICIAL USE ONLY ~- (2) 167,965.78 (3) None -~ ;......., (4) None (5) 29,357.30 - t":;:-. (6) None (7) 22,000.00 (8) 219,323.08 (S) 14,214.87 (10) 26,548.00 3. Closely Held CQrporation, Partnership or SOle-Proprietorship 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6, Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter.Vivos Transfers & Miscellaneous Non.Probate Property (Schedule G or L) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) z o ;:: .. -' ::> l- ii: .. u w a: 10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (11) 40,762.87 178,560.21 0.00 178,560.21 11. Total Deductions (total lines 9 & 10) (12) (13) (14) 12. Net Value of Estate (line 8 minus line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (line 12 minus line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, 178,560.21 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 (16) ;:: 16.Amount of Line 14 taxable at lineal rate 0.00 x .045 ~ ::> "- 17.Amount of Line 14 ta)(able at sibling rate 0.00 x .12 (17) == 0 u 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) >< ~ 1 S, Tax Due (19} 0.00 0.00 0.00 0.00 0.00 CHECK HERE IF yOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 200 , .'.' ,V,. ,,'.,",' >"'Bl!!$a~1iIjffiA~Ii'~ltjl~litlpif~!'ll!:t~~~I/!11ll:Slb"lil\llb:~ecj:j!ic~MATH <<" :'f., .' \ ' Form REV-1500 EX (Rev. 6-00: Copyright 2002 fann software only The Lackner Group, Inc. Decedent's Complete Address: STREET ADDRESS 302 East Orange Street CITY Shippensburg ISTATE PA iZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 1 line 19} 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 Total Credits (A + 8 + C) (2) 0.00 3. InteresUPenalty if applicable O. Interest E, Penally TolellnlerestJPenelly (0 + E) 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + line 3 is greater than Une 2, enter the difference. This is theTAX DUE A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is theBALANCE DUE (3) (4) (5) 0.00 (SA) (58) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT ___mn.-"" __ IIII....,~ + _ ,.1._ .- -ll);... PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "x. IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;............................................................................. ~ ;:x b. retain the right to designate who shall use the property transferred or its income;............................_... c. retain a reversionary interest; or.............. ................_.... ......................................... ............... d. receive the promise for life of either payments, benefits or care?............................... ................ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. ................. .....................................n................................. .................. 0 3. Did decedent own an ~in trust for" or payable upon death bank account or security at his or her death?........ 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................................................................................................... 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and llalements, and 10 the best of my knowledge and belief it it true correct and complete. Declaralion of preparer other than the penonal representative is basad on all information 01 which preparer has any knOWledge. " SIGNATURE OF PERSON RESPONSIBLE FOR FlUNG RETURN ADDRESS DATE Judi Ann Dyer 1931 Jackson Street ~/ 4"-' San Francisco, CA 94109 S NAT ADDRESS o o III k~ DATE ADDRESS I(-/(j-CJL DATE 126 East King Street Shlppensburg, PA 17257 L~~;t. ~ll!'ffi", For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P,S. ~9116 (e) (1.1) (i)], For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ji)). The statutedoes not exemota transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 20DO: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P .S. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P,S, ~9116 (a)(l)), The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev.1503 EX+ 16-98) *' SCHEDULE B STOCKS & BONDS COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dyer, Vernon E. FILE NUMBER 21-04-0670 All property JoInUy-owned with right of sUlVlvorahlp must be ell.e1ond on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 1,928 shares of IBM Stock 85.93 165,673.04 2 U. S. Savings Bonds - 9 $50 bonds, proceeds of 2,292.74 liquidation TOTAL (Also enter on Line 2, Recapitulation) 167,965.78 (If more space Is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev.1508 EX+ (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONINEALTH Of' PENNSYlVANIA INHERITANC.E TAX RETURN RESIDENT DECEDENT ESTATE OF Dyer, Vernon E. FILE NUMBER 21-04-0670 Include the proceeds of Ill:igation and the dale the proceeds were received by the estate. All property jolntly-owned with ths right of survfvorahlp must be dlscloMd on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH M & T Bank Checking Account #9836374679 - non-interest bearing 28,835.59 2 Menna Haven Penn Hall, Inc. - refund 256.00 . , 3 Penn Treaty Network American Insurance Company - refund of premium 265.71 " TOTAL (Also enter on Line 5, Recapitulation) 29,357.30 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6.9B) *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH Of' PENNSYlVANIA. INHERlTA.NCe TAX ReTURN RESIDENT DECEDENT Dyer, Vernon E. FILE NUMBER 21-04-0670 ESTATE OF This sche.udule must be com?leted arid fOOd iftt\e ar\SWel" \0 arYf of ques.~\or1$' lhTough 4 on \he reverse side of the REV.l500 COVER SHEET IS yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S TAXABLE EXCLUSION NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF A.PPLlCA.BLE) VALUE THE DATE Of TRANSfER. ATTACH A. COP'f OF THE OEEO FOR REAl ESTATE. 1 Dorothy M. Dyer - transfer days prior to 25,000.00 100.000 3,000.00 22,000.00 07/06/2004 TOTAL (Also enter on Line 7, Recapitulation) 22,000.00 (If more space is needed, additional pages of the same size) COPYfight (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleG (Rev. 6-98) REV.1151 EX.. (12-99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONINEAl TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dyer, Vernon E. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-04-0670 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 7,606.40 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s} I EIN Number of Personal Representative(s): Street Address Cijy State Zip - Year(s) Commission paid 2. Attorney's Fees 2,537.50 See continuation schedule(s) attached 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent See continuation schedule(s) attached 4. Probate Fees 271.00 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 299.97 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,214.87 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleH (Rev. 6-98) Rev-1502 EX+ (6-98) COMUONII\EAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H-A FUNERAL EXPENSES continued ESTATE OF o er, Vernon E. FILE NUMBER 21-04-0670 ITEM NUMBER 1 DESCRIPTION AMOUNT Fogelsanger-Bricker Funeral Home 7,006.40 2 Spring Hill Cemetery - grave opening 600.00 Subtotal 7,606.40 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleH-A (Rev. 6-98) Rev-1502 EX+ (6-98) SCHEDULE H-B2 ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETUFlp.j" RESIOENT DECEDENT Dyer, Vernon E. FILE NUMBER 21-04-0670 ESTATE OF ITEM NUMBER 1 Weigle & Associates, P.C. DESCRIPTION AMOUNT 2,537.50 Subtotal 2,537.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-B2 (Rev. 6-98) Rev-1502 EX+ (6-981 SCHEDULE H-B3 FAMILY EXEMPTION continued CQMMOKWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT OECEOENT Dyer, Vernon E. FILE NUMBER 21-04-0670 ESTATE OF ITEM NUMBER 1 DESCRIPTION AMOUNT Dorothy M. Dyer, spouse. 302 East Orange Street, Shippensburg, PA 17257 3,500.00 Subtotal 3,500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleH-B3 (Rev. 6-98) Rey.1502 EX+ (6.98) SCHEDULE H-B4 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOEI\IT DECEDENT Dyer, Vernon E. FILE NUMBER 21-04-0670 ESTATE OF ITEM NUMBER 1 DESCRIPTION AMOUNT Register of Wills, Cumberland County - Letters Testamentary and Short Certificates 271.00 Subtotal 271.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H.B4 (Rev. 6-9B) Rev-1502 EX+ (6-9S) COMMONVwEAL TH OF pENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H.87 OTHER ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Dyer, Vernon E. 21-04-0610 ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland Law Journal. advertising Letters Testamentary 75.00 2 News Chronicle - advertising Letters Testamentary 101.00 3 Postmaster. certified mailing of IBM stock 15.22 4 Register of Wills, Cumberland County. filing PA Inheritance Tax Return 15.00 5 Register of Wills, Cumberland County. filing Family Settlement Agreement 75.00 6 Weigle & Associates, P.C.. reimbursement for postage, xerox copies, and long distance telephone calls 18.75 Subtotal 299.97 Cop'jright (c) 2002 form software only The L.ackner Group, Inc. Form PA-1500 ScheduleH-B7 (Rev. 6-98) Rev-1512 E.lC+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMOMo'trEAl TH OF peNNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECeDENT Dyer, Vernon E. FILE NUMBER 21-04-0670 ESTATE OF 1m:II.ld6U'1'1"'\~ medlcalllllpense.. ITEM NUMBER 1 DESCRIPTION M & T Bank Checking Account #9836374679 . checks clearing after date of death VALUE AT DATE OF DEATH 26,548.00 TOTAL (Also enter on Line 10. Recapitulation) 26,548.00 (If more space is needed, additional pages of the same size) COP'ifight (c) 2002 form software only The L.ackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) EV 51 X (i-GO) R .1 3E + *' SCHEDULE .J COMMONWEALTH OF PENNSYlVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Dyer, Vernon E. 21-04-0670 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT NUMBER PERSON(S) RECEIVING PROPERTY Do Not Ust Trust..C.' (Words) ($$$) I. TAXABLE DISTRIBUTIONS [include outri9htscouSOI aistributions, and ransfers under Sec. 9116(0)(1.2)] 1 Dorothy D. Dyer Spouse 100% 178,560.21 302 East Orange Street Shippensburg, PA 17257 Total 178,560.21 Enter dollar amounts for distributions shown above on lines 15 through 18, as aporopriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleJ (Rev. 6-98) - - Jul-15-Z004 12:05pm From-lEGG MASON CARLISLE ~ . AECIPIENT: Pl.EASe WRITE REPLY AT BOTTOM. DETAOt $TUB" flETAIN WHITE copy. RETURN '~~J(_~O_'Y.!Q.!(N.PJ8 ______ ________ ----------~-----------~---------------~------------------------~------ From +717 251 4492 T-264 P002/002 F-445 WEIGLE & ASSOCIATES, P.C. Attorneys at Law 126 EAST KING STREET Legg Mason SHIPPENSeUAG, P5NNSYLVANIA 17257-1397 - SUBJECT IBM Stock DATE 7-14-04 To t:!,.Py M,..M'n11 Fon Greg: We have an estate owning IBM stock. Plea~e provide us with a datp. of death value for the stock. The individual passed away on July 6. 2004. Thanks. , SIGNED Linde. Klein SIGNED ~ .".- . c:I 'f..- ~ c:I ~ c:I l\1 ~ If" U'l ~ :r ~ 0- H ~ VI :::J ~ V ~ ~ ~ ~ ~ ~ ~ ~~t ~ ti ~~,. .. ~ ~ 3; ...o~lf1dl ~ ~ ~ l- .. ~ ~ N - -; ~ l l~"~ .. '" 2:~ ~... " '" ]' ~\~ 1 ~ ~"t\l \ ~ 'f.'" '< ~ e~ ~\ ~ !~ ~~ r;;;J ~ ~ ~ ! ~ .. Gl ~ ~ g;; . ~ ~ cr- ~ l- ~ (') (S) ~ -D .... I ~ .... l- ~ oll 0 -D '" .. IS:> IS:> ~ '" .~~~~ ';""~H"<'!"G"""" ...~.-' );:-~.{~, ,~, ~.~ W:',i.,'", t.~\.i)}' {r";!:9.~:i.f,_:~~:'.:. ~. '.,- l"'-:",, '-:"\.' , 'I"~ .:1 ,.,I'! 'CO" ,.,c...,,_ "'".'i .,....:. j't '}/::':~>\.o~; "'\:'" \'-~'.:- rAY' ,; .~ - '-< ~. " "'.:: '." >'::i:~:'~.i~~k.~i~~'~~,:":.: ';0 ,:'",,"-:-.- "".:-:' .c, ~;i i; I"': ".U "; '-"~:"" , .' "? i:i~~:.<=~r~t:~~..~,,,U1~~::-; ".-c" ~/-,. ( :::,..?:,::;-"""Ji . ""-""-," '.,',' \) i'\:;'-' - ....~ . '.:' - ; -', ,-', ," -,'-'- '" .. .'- , , ".-.- ". ,",' .--,--.':' *****.*~"*"****!I<*** TOTHE"'- 'OlIDER'OF, . ,'..'.. "",', ",.-'- .-'.. .:' -' ",""-''',:,'',' " . '. "" "'.." "--'. . THE ESTATE OF :vERNON E DYER MEMO: ::"'Drawer:,CiliUn.'~~'nk':'~f ~1.~~rUa ~:;;;:,:i:;~;@(i'lti~~~ ',. ,',:.,'. '. .,' .,." '.'" \l1I O. \..:,\' :\"'1:: ., .:0:;..;;' ..___. :.::,,:;".\":~. II' 2 2 5 10 2 711',": 100 2000"1 ?ql: 1:.800ql:.?? 5 1o?0 21011' .:la.,.'m.1:t.,......,.;r".;'n:III.I.I...'.I.....',..:I_.'.'...,..,......."..".............".........11......."...........,'...:...::0:.."'..,..:t;.::Ol.I.IIIa.......:III1:..t1~",..."...I"f1.I....',. ..C1IU..'.."'1.".'1'''''''1'11'._ <" ~ Au~ .03 ~.--- 0402:19p rl:1 M&fBank 499 Mir.chell Road, Millsbom, DE 19966 Mail Code OE-MB.12 Fax: 717-532-5289 Weigle & Associates, P.c. Attorneys At Law 126 East King Street Shipp ens burg, Pennsylvania 17257-1397 p.l Phone (888) 502-4349 fax (302) 934.2955 August 3. 2004 Re: Estate of Vernon E. Dver Social Security: 168-26-3699 Date of Death: Julv 06. 2004 , Dear Sir or Madam: Per your inquiry dated July 28, 2004, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: L Type of Account Account Number Ownership (Names of) Opening Dale Balonce on Date of Death Accrued Interest Total 2. Type of Account Account Number Ownership (Names oj) Opening Date Balance on Date of Death AccruedJnterest Total Checking Account 9836374679 Vernon E Dyer Judith Ann Dyer. POA 02127/04 528,835.59 5 0,00 528,835.59 '. Savings Account 0/5004205987033 Dorothy M Dyer, Joint Owner Vernon E Dyer, Joint Owner Judith Ann Dyer, POA Marilynn Sue Klopp, POA 07//8195 $2/,104,63 $ 2.60 . iiJ:'io'i2:i ...--. -.-"'. "'n "..,- .,-.' Please be advised, there was no safe deposit box found for the above decedent For further accOWlt information, regarding ownership, closures and/or reimbursement offimds, please call the King Street Office # 717-5324132. Sincerely, Nancy Clagen Records Management I: LAST WILL AND TESTAMENT I, VERNON E. DYER, of 302 East Orange Street, Borough of Shippensburg, Shippensburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, to my beloved wife, DOROTHY M. DYER, absolutely. THIRD. In the event my said wife predeceases me or is not living on the sixtieth (60'h)day following my death, I then give, devise and bequeath my said estate as follows: A. ONE SHARE to my daughter, JUDITH ANN DYER. B. ONE SHARE to ALLFIRST BANK, IN TRUST, for the following uses and purposes: I. To pay on behalf of or for the benefit of my daughter, MARILYNN SUE KLOPP the sum of EIGHT HUNDRED DOLLARS ($800.00) per month to be used as the said MARILYNN SUE KLOPP sees fit. 2. To pay on behalf of or for the benefit of my daughter, MARILYNN SUE KLOPP an amount not in excess of SIX THOUSAND DOLLARS ($6,000.00) per year for real estate taxes. Any portion of the Six Thousand Dollars ($6,000.00) which is not expended for real estate taxes may be applied toward oil, gas, electric, sewer and water expenses. 3. Upon the death of my daughter. MARILYNN SUE KLOPP, or upon my death if she predeceases me, this Trust shall terminate and the then remaining principal and accumulated or undistributed income shall be distributed in equal shares to my grandchildren, CHRISTOPHER A. KLOPP, DAVID E. KLOPP, JENNIFERL. KLOPP, and MATTHEW V. KLOPP, on a per stirpes distribution basis. C. ONE SHARE to be divided equally among my grandchildren, CHRISTOPHER A. KLOPP, DAVID E. KLOPP, JENNIFER 1. KLOPP, and MATTHEW V. KLOPP, on a per stirpes distribution basis. I (./ ;:- 'v'-lCi.::;-7 i , e. f. ~'J" .' MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW _ 126 EAST KING STREET _ SHIPPENSBURG, PA 17257-1397 I. , FOURTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-three (23) years, I then give and bequeath said beneficiary's share to and appoint as Trustee of any property which passes under this Will or otherwise, ALLFIRST BANK, of Shipp ens burg, Pennsylvania, AS TRUSTEE, NEVERTHELESS, to invest and re- invest the same until the said beneficiary reaches the age oftwenty-three (23) years, with the following powers in addition to those presently given by law: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; B, The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; C. The power to sell any and all real estate, within the discretion of the said Trustee; D, The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of twenty-three (23) years, without the necessity of a formal adjudication of the Trustee's Account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; E. The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively; and FIFTH. I nominate, constitute and appoint my wife, DOROTHY M. DYER, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint my daughter, JUDITH ANN DYER, to be the Executrix of this my Last Will and Testament. SIXTH. I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ., I ~, .CJ."'4J.~'l( F. (~ ..J.-'\>I..j,. . f" 'I MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW _ 126 EAST KING STREET - 5HIPPENSBURG, PA 17257-1397 SEVENTH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and re sidue of my estate. IN WITNESS WHEREOF, I, VERNON E. DYER, have hereunto set my hand and ~eal t~ this. my Last W,ill and Testament, wri~.of.1 three pages, the first two pages signed for IdentificatIOn only, thIS ;}- tl$ day of tt..(;:,r(,10Z , 1999. '1) i ,......,..-/-..-, ~~.. L~J t' ,(SEAL) This instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. C;~~.~"d ~.'-' ;./<.,~L lc'/ f/O:. p.. -f......\.._l..-{.."..... MARK, WEIGLE AND ?ERK1NS _ ATTORNEYS AT LAW _ 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, VERNON E. DYER, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 1" e di ) '- ' ,~J -L.c~ ( ;111 J ..,/~ Sworn or affirmed to and acknowledged before ~bY VERNC?N~YER, the Testator, this?? dayof /~) " ,1999. , , Cr, I NOTARIAL SEAL Jerry A. Weigle. Notary Public Shlppensburg, PA CUlTlbell"nd County mission Ex ires October 07 2 MARK, WEIGLE AND P'ERKINS - ATTORNEYS AT LAW _ 126 EAST KING STREET _ SHIPPENSBURG. PA 17257_1397 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We,G__~~ L"'7: ~,;.....-and :i<j, I! [(\"<~, , the witnesses whose names are signed to the foregOing instrument, being duly qualified according to law, do depose and say that we were present and saw VERNON E. DYER, the Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. C:;;.-d.-- --<7 ~.-:.c.-~ / '7vvj, j: 1'('-1'" Sworn or affirmed to and subscribed before me by G~~ .?Y.. r7;;~ andc-'",,,J,., <:, ,.i;:,ru." (jesses, this lU dac;fl~~' / t ,1999. NOTARIAL SEAL Jerry A, Weigle, Notary Public Shippensburg, PA CUlTlberland County Mv Commission j;)nirftS October 07 2002 MARK. WEIGLE AND PERKINS _ ATTORNEYS AT LAW _ 126 EAST KING STREET _ SHIPPENSBURG, PA 17257-1397 Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Vernon E. Dyer Name of Decedent: Date of Death: Estate No.: 7-6-04 21-04-0670 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: ,,-) t (' /Date::' _ ~~6-06 \..- ) ':_,-'1 1......-. ,." .i 1. State whether administration of the estate is complete: Yes IXl No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the follo'W'ing: a. Did the personal representative file a final account with the Court? Yes 0 No ill b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes JX] No 0 ,-- :--,. ~ c. Copies of receipts, releases, joinders and approval of fonnal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report r; I Si Jerry A. Name WEIGLE & ASSOCIATES, P.C. 126 East King Street Address Shippensburg, PA 717-532-7388 Telephone No_ 17257 Capacity: 0 Personal Representative ~ Counsel for personal representative ~ r:---:C.7 ! 'i\ :...~l\ .I' \J :" \,. " Cumber.Lana \....UUl.lL.2' ..~=cJ--- One Courthouse Square Carlisle, PA 17013 Phone: (717) 240 - 6345 Date: 5/31/2006 WEIGLE JERRY A WEIGLE & ASSOCIATES PC 126 E KING STREET SHIPPENSBURG, FA 17257 RE: Estate of DYER VERNON E File Number: 2004-00672 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedentrs death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 7/06/2006 please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~.k~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - ~egloL~~ v~ One Courthouse Square Carlisle, PA 17013 Phone: (717) 240 - 6345 Date: 5/31/2006 DYER JUDITH ANN 1931 JACKSON STREET SAN FRANCISCO, CA 94109 RE: Estate of DYER VERNON E File Number: 2004-00672 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. 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 is due by: 7/06/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, #k/L~auJ~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel