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HomeMy WebLinkAbout04-0749' Register of Wills of Cumberland County, Pennsylvania Estate of PETITION FOR GRANT OF LETTERS ANN M. EBERLY also known as E. ANN EBERLY Deceased Social Security No. 187-14-2217 MARONETTA F. MILLER (COMPLETE "A" OR "B" BELOW:) [~ A. Probate and Grant of Letters and aver that Petitioner is the Successor Executrix named in the Last W'ii'l of the De~ent, dated"~;~ptember 10, 1999 and Codicil dated February 21, 2003. Stale relevant £1rctltlt$1all¢¢s, eg. relllltlCia6Oll, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim ora killing and was never adjudicated incompetent: NONE B. Grant of Letters of Administration (db nc ~ a: pClldCllle lite; duranle absentia; duranle ~inorilate} Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse {if anT) and heirs: Name Relationship Residence I Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 116 Old Mill Road, Lower Allen Township, Cumberland County, Camp Hill, Pennsylvania 17011 Decedent, then 82 years of age, died July 25, 2004, in Harrisburg, Dauphin County, Pennsylvania. Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property .................................................................................................................................... $600,000.00 (If not domiciled in PA) Personal property in Pennsylvania ............................................................................................................... $000000000 (If not domiciled m PA) Personal property in County ......................................................................................................................... $000000000 Value of real estate in Pennsylvania ....................................................................................................................................................................................... $150,.000000 Total ..................................................................................................................................................................................................................... $750.000.00 Real Estate situated as lbtlows: 116 Old Mill Road, Camp Hill, Pennsylvania (Lower Allen Township) ~'~'~elbre, Petitioner respectfully requests the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: [ } ~ Sign atuv-e.~., "xx~ Typed or printed name and residence ] //-x/'/ ~ )/ ,~,~ 24 Victoria Way, Camp Hill, PA 17011 One West High Street 1076221 8/12/04 Commonwealth of Pennsylvania County of Cumberland The Petitioner above-named swears and affirms that ~tements in the foregoing Petition are tree and correct to the best of the knowledge and belief of Petitioner and that, as personal representat~ the Decedent, Petitioner will w~ltn~tmly admimster the estate according to law. x~ ~ Sworn to and affirmed and subscribed before me this 1~~'t day of August, 2004. Estate of E. Ann Eberly also known as Ann M. Eberly, deceased Social Security No: 187-14-2217 Date of Death: July 25, 2004 AND NOW, August ]~ 2004, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters Testamentary are hereby granted to Maronetta F. Miller in the above estate and that the instrument dated September 10, 1999 and Codicil dated February 21, 2003 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $ qt q 6, ® Short Certificates..(6)... $ Renunciation ....... Affidavit ( ) .................$ Extra Pages (l~) ............ $ Codicil ........... oo JCP Fee ........................ $ Inventory ....................... $ Other ............................ $ TOTAL ................ $ x~-3 ~ 50 107622 1 8/12/04 Attorney: I.D. No: Address: Telephone: Donn L. Snyder 06858 Penn National Insurance Plaza 2 North Second Street, Seventh Floor Harrisburg, PA 17101 (717) 257-7552 Register of Wills of Cumberland County, Pennsylvania Estate of Ann M. Eberly, Deceased RENUNCIATION The undersigned, Betsy Eberly Dunn, hereby renounces her right to administer the estate and respectfully request that Letters Testamentary be issued to Maronetta F. Miller. Witness our hand and seal this ~" ~ ,.~ day of July, 2004. Sworn to or affirmed and subscribed bef~re~,~ this ~_~ day of July 2004. No't a'ry P'~blic BET Sy ~z'~~LylT~ ~7._~ ~ 57379 3 7/30/04 Register of Wills of Cumberland County, PennsylVania Estate of Ann M. Eberly, Deceased RENUNCIATION The undersigned, Donn L. Snyder, hereby renounces her right to administer the estate and respectfully request that Letters Testamentary be ~ed to Maronetta F. Miller. Witness our hand and seal this '~ day of July, 2004. ? Sworn to or affirmed and subscribed before me this J0~ day of July 2004. Notadal Seal Lori A. B. Zerbe, Notary Public City Of Harrisburg, Dauphin County My Commission Expires Jan. 7, 2006 Member, Pennsylvania Association Of Notades 57379 3 7/30/04 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photo~tat or photograph. Fee for this certificate, $2.00 10528377 No. Local Registrar JUL 2, 7 2004 Date NAME OF OECEDENT (F~r s~. Mid<lie. L~;iI '- E. Ann Eberly 82 v,.. . m. Dauphin ,,~ Claims Examiner 116 Old Mill Road ,,. Camp Hill, PA 17011 ,.. Edward Maginnis ~ Betsy E. Dunn 8u.alt~l Cramm.~ [] Remova~#omS~ateE~ COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECqI~D~ CERTIFICATE OF DEATH a. fem~le 3. 187 -- 14 -- 2217 November 1 , HO~ITAL [,. 1921 ,. DuBois, PA '~ ~'~'~ Harrisburg ,d. Harrisburg Hospital [,.~,.~. ~.~ ~.,~. ,,~.Health Insurance white OECEDENT'S ACTUAL ,T,.Sla~__ Pennsylvania o~ ,z,.~ .,....,,.,:.~,~,:,i. Lower Allen ,~. c~ Cumberland ~? ,Td.O N,, ,,. Dinah Reah la~.3701 P~int Clear Drive, Ocean Springs, MS 39564 Ola,L July 29, 2004 [~211ing Green Memorial Park [,[dgwer Alien Twp., PA 17011 ~l~l~U~tl~ F U~.~,AL ~RVI~E L~:EN~EE OR PE R.~3N ~TI~ AS SUCH ILICENSE .UUaE. 'NAME ~NO AOORE~ OF ~AC,UrV Par t ,,,.o,. ·, I I nemore t.t-t ~ ~, Inc ~ ~31~4V~X~ ~ ~ ~,~ FS 012 849 L P ' ~ .... ~.~ ~2.~ ._ . ~ - ,,~. .0. Box 431, New Cumberland PA 17070-0431 e~,~~te I ~E ~ (~ AS A C~SEQUE~E ~ I On the ~lil Of exlminll~n I~ iAvestigalion, in my opinion, dellh ~curted al Ihe lime. date and place and due to the cause s and - First Codicil to Last Will and Testament of Ann M. Eberly I, Ann M. Eberly, of the Township of Lower Allen, County of CUmberlar~ and Commonwealth of Pennsylvania declare this to be a Codicil to my Will dated Sept~ber 10,~ .... 1999. FIRST: I hereby revoke Article Tenth of my Will in its entirety and in lieu thereof substitute the following: "TENTH: Appointment of Fiduciaries: I appoint my daughter, Betsy Eberly Dunn, Executrix of this Will. Should my daughter, for any reason, fail to qualify or cease to act as such during the administration of my estate, I appoint Donn L. Snyder Executor. Should Donn L. Snyder fail to qualify or cease to act as such, I appoint Maronetta F. Miller Executrix. Each successor executor shall serve with the same duties, powers and discretion as if originally appointed. I appoint my daughter, Betsy Eberly Dunn and Donn L. Snyder, Co-Trustees of any trusts established under my Will dated September 10, 1999. Should either one, for any reason, fail to qualify or cease to act as such during the administration of any such trust, I appoint Maronetta F. Miller, Successor Trustee of all trusts established under said Will, to serve with the same duties, powers and discretion as if originally appointed. 95570.1 2~27/03 No Trustee who is a beneficiary or who owes a legal duty of support to a beneficiary shall participate in any discretionary decision relating to the right of such beneficiary in or to principal or income or in any determination of such beneficiary's incapacity. In such cases the decision of the other Trustee shall control. My Co-Trustees shall be entitled to compensation for services rendered in accordance with Standard Schedule of Charges in effect from time to time during the period over which services are rendered. No Executor or Trustee named herein shall be required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor" or the word "Trustee" is used in this Will, the word shall include both the singular and the plural, unless the context indicates otherwise." SECOND: In all other respects I ratify, confirm and republish my Will dated September 10, 1999. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 21st day of February 2003. ANN M. EBERLY (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Ann M. Eberly, the testatrix, as and for a First Codicil to her last Will dated September 10, 95570.1 2/19/03 -2- 1999, in the presence of us who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. WITNESS WITNESS ADDRESS ADDRESS 95570.1 2/19/03 -3- COMMONWEALTH OF PENNSYLVANIA : i ss COUNTY OF CUMBERLAND : We, Ann M. Eberly, the testator, and (-.3 ~ ~ l~ [~ C[ L ' ~ (' ~ ' I 5 ~ [ ~ and ~li [/~ ~ ,~ ~. (~ ~ ~,, , the witnesses, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that Ann M. Eberly, the testator, signed and executed the instrument as and for her First Codicil to her last Will dated September 10, 1999, and that the testatrix 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 Codicil as a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. Ann M. Eberly Witness Witness Subscribed, sworn to and ac~owledged before me by Ann M. Eberly, the testator, and subscribed and s~to before me by ,the witne~~2Pt day of February 2003. and / Not~blic NOTABIAL SEAL Maronetta F, Mil~er, Notary Public Harrisburg, PA Dauphin Gounty ~.~o.~ 2ngm 4 My Gommiss~on ~pi~es .lam 9, 2004 LAST WILL AND TESTAMENT OF ANN M. EBERLY I, ANN M. EBERLY, of Cumberland County, Pennsylvania, declare'this to my Will and revoke all prior Wills and Codicils. First: Tangible Personal Property: I give all of my tangible personal property, including any automobiles, together with all insurance on such property, to my husband, SEIBERT D. EBERLY, JR., if my husband survives me by thirty days; otherwise I give such property to my daughter, BETSY EBERLY DUNN, if she survives both my husband and me, or if she does not survive my husband and me, to my daughter's children as survive both my husband and me, to be divided as they shall agree. If there be no agreement, or if any child is a minor, such property shall be divided as my Executor, in my Executor's sole discretion, deems appropriate. Any of such property to which a minor would thus become entitled which my Executor thinks unsuitable for such minor's use shall be sold and the proceeds thereof added to the share of my residuary estate held for the benefit of such minor. Any of such property to which a minor ~us becomes entitled and which is not sold iliay be retained by the Trustee, without bond, during the minority of such child or may be delivered to the person having custody of such child. The receipt of the person having custody shall be a complete release of my Executor and Trustee. My Executor shall pay, as an expense of settling my estate, the costs of packing, storage, shipping and insurance incurred in connection with the distribution of the gifts of tangible personal property made above. Second: Trust for My Grandchildren: If my husband, SEIBERT D. EBERLY, JR. predeceases me, I give my Trustee the sum of One Hundred and Fifty Thousand Dollars ($150,000) to hold in trust for the benefit of a class composed of the children of my daughter, BETSY EBERLY DUNN, (the children of my daughter shall be hereinafter referred to individually as "grandchild" and collectively as "grandchildren" for purposes of this Will and shall only mean the natural or adopted children of my daughter) living at my death or born thereafter but before the time the division of this trust into equal shares is directed as follows: Until my youngest living grandchild who lives to attain age twenty-two attains that age, the Trustee shall pay or apply so much of the net income and principal for the support, health and education of my grandchildren, in such manner and in such amounts, which need not be equal, as in the sole discretion of the Trustee, is proper. As soon as there is no living grandchild of mine under age twenty-two, the Trustee shall divide the balance of principal into as many equal shares as there shall be grandchildren of mine then living and shall: a. Hold one such share in trust for the benefit of each living grandchild and pay to, or apply for the benefit of, such grandchild the entire net income from such share or the balance thereof and also so much of the principal as, in the sole discretion of the Trustee, is necessary for the support, health and education of such grandchild. In the exercise of these powers, the Trustee may, but shall not be required to, consider the other resources of such grandchild. There shall be paid to such grandchild from the principal of such share or the balance thereof: (i) one-third thereof upon attaining age twenty-two; (ii) one-half of the balance thereof upon attaining age twenty-six; and (iii) the entire undistributed balance thereof upon attaining age thirty. b. If any grandchild shall have attained any of such respective ages at the time when such share is directed to be established for such grandchild, or at the time when any share is added thereto, the Trustee shall then distribute to such grandchild such part or parts or all, as the case may be, of such share or of such added share as is directed to be paid to such grandchild upon attaining such respective ages. c. If any grandchild for whose benefit the Trustee holds a share in trust under subparagraph b. hereof dies before attaining age thirty, the Trustee shall distribute the principal to such grandchild's issue living at the time of such grandchild's 66566.1 8/18/99 -2- death, per stirpes; or if none, to my issue then living, per stirpes; provided, however, that any amount payable under this subparagraph c. to a grandchild of mine for whom at that time the Trustee holds a separate share hereunder shall be added to the share for such grandchild for administration and distribution as part thereof. Third: Residue: I give, devise and bequeath all the residue of my estate, of whatever nature and wherever situated, to the Trustee hereinafter named. If my husband, SEIBERT D. EBERLY, JR., survives me (and for purposes of this Article my husband shall be deemed not to have survived me if the order of our deaths cannot be established by proof), my residuary estate, together with any other property which may be added hereto, shall be divided into two separate shares, Share A and Share B. Share A shall consist of the smallest fractional share of this trust estate which, when added to the value of all other items in my gross estate which are eligible for the marital deduction and which pass or have passed to my husband under other provisions of this Will except Share B or otherwise, shall reduce the federal estate tax payable, after application of all available credits (to the extent that their use will not increase death taxes on my estate), to the lowest possible figure. In establishing such fractional share: (1) the computation shall be based on final federal estate tax values and funding shall be determined on the date or dates of distribution; (2) only assets that are eligible for the marital deduction shall pass to Share A; and (3) any property which may at any time form part of this trust estate and which is not subject to federal estate tax in my estate shall be disregarded in calculating the fractional shares hereunder and shall be allocated to Share B, unless some other allocation is directed. Share B shall consist of the balance of this trust estate after setting apart Share A and after payment from this balance of death taxes as hereinafter provided. If my husband fails to survive me, Share B shall consist of the entire trust estate. If my husband (or my 66566.1 8/18/99 -3- husband's executor, administrator, guardian or agent acting under a power of attorney) disclaims part or all of my husband's interest in Share A, such disclaimed portion shall pass to Share B and my husband shall retain my husband's interest in Share B as augmented by the disclaimed property. A. MARITAL DEDUCTION SHARE A. The Trustee shall distribute Share A to my husband, SEIBERT D. EBERLY, JR., absolutely. B. NON-MARITAL DEDUCTION SHARE B. The Trustee shall pay to my husband, SEIBERT D. EBERLY, JR., for life, the following from Share B: a. The net income, quarterly or more frequently. b. In addition, so much of the principal as the Trustee other than my husband, in the Trustee's sole discretion, deems proper for the support, health and education of my husband. In the exercise of this power, the Trustee may, but shall not be required to, consider the other resources of my husband. c. In addition, so much of the principal as my husband, from time to time during my husband's lifetime, requests in writing delivered to the Trustee, not to exceed in any calendar year the greater of Five Thousand Dollars ($5,000) or five percent (5 %) of the value of the principal at the end of such year. Such right shall be non-cumulative. Upon the death of my husband, or upon my death if my husband fails to survive me, the Trustee shall distribute the balance of Share B to my daughter, BETSY EBERLY DUNN, if she is then living. If my daughter, BETSY EBERLY DUNN, is not then living, the Trustee shall divide the same into as many equal shares as there are grandchildren of mine then living and grandchildren of mine then deceased represented by issue then living and shall distribute one such share to each grandchild of mine then living and one such share, per stirpes, to the issue then living of each such grandchild then deceased. If I have no issue living at the time of my husband's death, or upon my death if my husband does not survive me, the Trustee shall divide the then remaining balance into as many equal shares for each of my daughter's husband, WILLIAM JACKSON DUNN, my nephew JOHN C. MUTH, my nephew RICHARD MUTH, and my niece MARILYN MARTIN as are then living and shall distribute one such equal share to each of them then living. Fourth: Minority Provision: Any income or principal (other than tangible personal property) which becomes distributable to a minor (and for purposes of this Will, the 66566.1 8/18/99 -4- term "minor" shall refer to a person under age twenty-one) shall be held in a trust fund by the Trustee during minority. The Trustee shall apply such amounts of income and principal as the Trustee, in the Trustee's sole discretion, deems proper for the support, health, education and welfare of such minor and shall accumulate any unexpended balance of income. Such amounts may be applied directly or may be paid to the person with whom such minor resides or who has the care or control of such minor, without the intervention of a guardian. The Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of the Trustee. Should any such fund, in the sole opinion of my Executor or Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Executor or Trustee, in the Executor or Trustee's sole discretion, may pay such fund, absolutely, to the parent or other person maintaining said minor or may deposit such fund in the minor's name in an interest-bearing account in a financial institution of the Executor or Trustee's choosing, payable to the minor at majority. If such minor dies before attaining age twenty-one, such fund shall be distributed to such minor's estate. Fifth: Disability Provision: If any beneficiary shall, in the sole opinion of the Trustee other than such beneficiary, become mentally or physically incapacitated, the Trustee may apply the share to which such beneficiary is otherwise entitled hereunder for such beneficiary's support, health and welfare, directly, without the intervention of a guardian. Sixth: Protective Provision: All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of any beneficiary, and shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executor or Trustee. 66566.1 8/18/99 -5- Seventh: Perpetuities Saving Clause: I direct that, in any event, if any trust created under this Will has not already terminated by its terms, it shall terminate at the expiration of twenty-one years after the death of the survivor of my husband and the last surviving issue of mine who was living at the time of my death. The principal shall then be distributed to my then living issue, per stirpes. Eighth: Tax Clause: All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and any penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, (except any such tax on any qualified retirement plan benefits or Individual Retirement Account benefits included in my estate, all of which taxes shall be apportioned pro rata against and paid by the person, persons or trust in possession thereof or benefited thereby) shall be paid out of and charged generally against the principal of Share B, after setting apart Share A, without apportionment or right of reimbursement; provided, however, that no asset which is exempt from any state death tax shall be used for the payment of such tax and no asset which is exempt from federal estate tax shall be used for the payment of such tax or to satisfy any obligations of my estate. Such taxes shall be paid at such time or times as may be deemed advisable. Ninth: Powers of Fiduciaries: In addition to the powers given by law, my Executor and Trustee, and any successors, without any order of court and in the sole discretion of the Executor and Trustee, may: advisable. investments. a. Retain any real or personal property, as long as deemed b. Invest in any real or personal property without restriction to legal 66566.1 8/18/99 -6- c. Subscribe for stocks, bonds or other investments; join in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or voting trust and deposit securities thereunder; and generally exercise all the rights of security holders or employees of any corporation. d. Register securities in the name of a nominee or in such manner that title will pass by delivery. e. Vote securities in person or by proxy, and in such connection delegate discretionary powers. f. Repair, alter, improve or lease, for any period of time, any real or personal property, and give options for leases. go security, exchange or or exchanges. Sell at public or private sale, for cash or credit, with or without partition any real or personal property, and give options for sales h. Borrow money from any person, including any fiduciary, and mortgage or pledge any real or personal property. i. Disclaim any interest or power granted to me under any instrument or by operation of law. j. Employ custodians, accountants, investment advisors and other agents and pay their proper charges in addition to fiduciary commissions. k. Pay administration expenses, including, without limitation, interest on death taxes ("administration expenses") from principal or income, including income otherwise payable to charity; provided, however, that no allocation of administration expenses to income shall be made that would prevent any assets from otherwise qualifying for the federal estate tax charitable deduction. 1. Use administration expenses as deductions for federal estate tax purposes or fiduciary income tax purposes or partly for each, without making adjustments between principal and income in consequence of the exercise of such discretionary power. m. File joint income tax returns with my husband and pay a portion of such tax, and consent to gifts made by my husband and pay a portion of any gift tax thereon. n. Compromise claims. o. Divide any trust hereunder, which division may be made on a non-pro rata basis, into two or more separate and independent trusts and make any 66566.1 8/18/99 -7- principal distributions otherwise authorized hereunder from the trusts on a non-pro rata basis. p. To the extent that any asset which is exempt from Pennsylvania inheritance tax would otherwise be allocated to any trust hereunder containing property not exempt from such tax, divide any trust hereunder into two trusts, in all respects identical, except that one trust shall contain only property exempt from the Pennsylvania inheritance tax and the other trust shall contain only property not exempt from said tax; and my Executor and Trustee may make any principal distributions otherwise authorized hereunder from the two trusts on a non-pro rata basis. q. Add to the principal of any trust created hereby any property received from any person by Deed, Will or in any other manner. r. At any time merge any trust hereunder with any other trust held by my Executor, whether created by me or by any other person by Will or Deed, if the terms of the trust are then substantially similar and held for the primary benefit of the same person or persons. s. Make distributions without the consent of any beneficiary, in cash or in specific property, real or personal, or an undivided interest therein, or partly in cash and partly in such property and do so, except as otherwise specifically provided elsewhere herein, without regard to the income tax basis of specific property allocated to any beneficiary (including any trust) and without making pro rata distribution of specific assets. t. Exercise all power, authority and discretion given hereby, after the termination of any trust created herein until the same is fully distributed. u. Fund or divide any trust or trust share hereunder at any time into two separate trusts or shares in order that the federal generation-skipping transfer tax ("GST") inclusion ratio for each trust or share shall be either 0 or 1, and exercise any discretionary powers over principal or income against either one or the other or both of the two trusts or shares in such manner as, in the opinion of the Trustee, will lessen federal transfer taxes. v. Give any beneficiary (other than my husband) of any trust or trust share hereunder, at any time prior to the death of such beneficiary, a testamentary general power of appointment, as defined in Section 204 l(b) of the Internal Revenue Code of 1986, as amended, or successor provisions (the "Code"), over all or any portion of any trust or share established hereunder for benefit of such beneficiary if the possession of such power by said beneficiary, in the opinion of the Trustee other than such beneficiary, would lessen federal transfer taxes and be in the best interests of the beneficiary. The Trustee may give a beneficiary such general power by a written notification to such beneficiary of such award, which shall contain such information as to the scope of the general power and the method of its exercise as the Trustee other 66566.1 8/18/99 -8- than such beneficiary shall deem appropriate. The effective exercise of such power, to the extent of such exercise, shall be deemed to control the disposition of the appointed property. w. To the extent possible, satisfy any distribution hereunder which qualifies for the special generation assignment rule of Section 2651(e) of the Code from GST non-exempt assets and divide any trust hereunder for multiple beneficiaries into separate trusts for one or more of said beneficiaries in such a manner that certain distributions from one or more of such trusts will thereby be protected from GST by the special generation assignment rule and make such equitable adjustments in the continuing interests of the other beneficiaries in the remaining trust share or shares as the Trustee shall deem appropriate. x. Make distributions for the benefit of skip persons (as defined in Section 2613(a) of the Code) to which they are otherwise entitled hereunder for medical and tuition expenses directly to the provider of the services and from assets which are not GST exempt, if any. y. Satisfy any transfer which would otherwise be deemed a taxable termination, a taxable distribution or a direct skip, for generation-skipping transfer tax purposes, out of the principal of such trust share or shares created hereunder which are GST exempt, and satisfy any distributions which would not be deemed a taxable termination, a taxable distribution or a direct skip, for generation-skipping transfer tax purposes, out of the principal of such trust share or shares created hereunder which are not GST exempt. In addition, the Trustee, in the Trustee's sole discretion, may fund one or more of such trust shares created hereunder for one or more beneficiaries with disproportionate amounts of GST exempt or GST non-exempt property. Such equitable adjustments in the continuing interests of the other beneficiaries in the remaining trust share or shares shall be made under such circumstances as the Trustee shall deem appropriate. z. Allocate any of my federal exemption from GST, as provided in Section 2631 of the Code, available at the time of my death to any property as to which I am the transferor under the provisions of Section 2652(a) of the Code, including any property transferred by me during my life, and to elect out of any deemed allocation or revoke any prior election out. My Executor and Trustee may make, but shall not be required to make, any adjustment of the amount distributed to any beneficiary who would have received a greater or lesser amount if my Executor or Trustee had made a different or contrary decision in reference to any of the above matters. I exonerate my Executor and Trustee from any liability arising 66566.1 8/18/99 -9- from any exercise or failure to exercise these powers, provided their actions (or inactions) are taken in good faith. For purposes of interpretation of this document, with respect to a gift to any descendant of mine, any condition of survivorship shall be construed to mean survival by 90 days, and if any such descendant of mine shall fail to survive me by 90 days, such descendant of mine shall be deemed to have predeceased me. Tenth: Appointment of Fiduciaries: I appoint my husband, SEIBERT D. EBERLY, JR., Executor of this Will. Should my husband, for any reason, fail to qualify or cease to act as such during the administration of my estate, I appoint my daughter, BETSY EBERLY DUNN, Executor of this Will to serve with the same duties, powers and discretion as if originally appointed. I appoint ALLFIRST BANK (formerly known as DAUPHIN DEPOSIT BANK AND TRUST) Trustee of any trusts established under Article SECOND of this Will for the benefit of my grandchildren. I appoint my husband, SEIBERT D. EBERLY, JR., Trustee of all other trusts established hereunder. Should my husband, for any reason, fail to qualify or cease to act as such during the administration of any such trust, I appoint my daughter, BETSY EBERLY DUNN, Trustee of all trusts established hereunder, except any trust established under Article SECOND, to serve with the same duties, powers and discretion as if originally appointed. ALLFIRST BANK shall be entitled to compensation for its services as Trustee in accordance with its Standard Schedule of Charges in effect from time to time during the period over which its services are rendered. 66566.1 8/18/99 - 10- The majority of all beneficiaries to whom current trust payments may or must be distributed, or the natural or legal guardians of such beneficiaries, as the case may be, shall have the power to request in writing the removal of the Corporate Trustee then in office and the appointment of another Corporate Trustee. Then, and as often as it shall occur, the Corporate Trustee so designated hereunder to be appointed in the writing shall, upon filing written acceptance of the trust, become Corporate Trustee hereunder and the Corporate Trustee then in office shall thereupon be removed. If at any time there is a change in the Federal estate tax laws such that any trust created hereunder will be includable in my husband's estate solely by reason of my husband's position as sole Trustee with respect to such trust, then, and in that event, the successor Trustee named herein shall become a Co-Trustee with my husband. In that event, no Trustee shall participate in any discretionary decision relating to the right of such Trustee, as beneficiary, or in any determination of such beneficiary's incapacity. In such cases the decision of the other Trustee shall control. No Executor or Trustee named herein or appointed as provided below shall be required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor" or the word "Trustee" is used in this Will, the word shall include both the singular and the plural, unless the context indicates otherwise. IN WITNESS WHEREOF I have hereunto set my hand and seal this J 0 J~dday of 1999. ANN M. EBERLY SIGNED, SEALED, PUBLISHED and DECLARED by the above named ANN M. EBERLY as and for her last Will and Testament, in the presence of us, who, at her 66566.1 8/18199 -1 1- request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. WIT SS- I~~W~SS, ~ ~~-. ADDRESS ADDRES~ 66566.1 8/18/99 - 1 2- COMMONWEALTHOF COUNTY OF PENNSYLVANIA · · SS DAUPHIN We, ANN M. EBERLY, the testator, and and .~on,n L.. ~n~de~", the witnesses, whose names are signed to the 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 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 a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. ANN M. EBERLY J,.---~- Witnest~ ~ Subscribed, sworn to and acknowledged before me by ANN M. EBERLY, the testator, and subscribed and sworn to before me by and the witnesses, t is/C) . ay ' , 1999. ~lotar~_~lic - -- NOTARIAL SEAL Maronetta E Miller, Notary Public Harrisburg, PA Da. uphir~ 'County My Commission:, ~-!x!:,4res J~r~ 10, 2000 66~66. ~ 8,8,99 - 13- IN RE: ESTATE OF E. ANN EBERLY, a/k/a ANN M. EBERLY IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 21-04-0749 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: To the Register: E. ANN EBERLY, A/K/A ANN M. EBERLY JULY 25, 2004 I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the beneficiaries of the above-captioned estate on August 19, 2004: Name Betsy E. Durra Address 3701 Point Clear Drive, Ocean Spring, MS 39564 Notice has been given to all persons known to the undersigned to be entitled thereto under Rule 5.6(a) Donn L. Snyder, Esq~ui.r-e~ Saul Ewing LLP Post Office Box 1291 Harrisburg, PA 17108-1291 Attorney for Estate COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 004411 MILLER MARONETTA F 24 VICTORIA WAY CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 187-14-2217 FILE NUMBER: 2104-0749 DECEDENT NAME: EBERLY ANN M DATE OF PAYMENT: 09/22/2004 POSTMARK DATE: 09/22/2004 COUNTY: CUMBERLAND DATE OF DEATH: 07/25/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 830,000.00 REMARKS: COMMERCE BANK TOTAL AMOUNT PAID: 930,000.00 SEAL CHECK# 1011 INITIALS: CCP RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) OO4659 EWING SAUL LLP C/O DONN SNYDER ESQ. P O BOX 1291 HARRISBURG, PA 17108-1291 fold ESTATE INFORMATION: SSN: 187-14-2217 FILE NUMBER: 2104-0749 DECEDENT NAME: EBERLY ANN M DATE OF PAYMENT: 11/23/2004 POSTMARK DATE: 11/23/2004 COUNTY: CUMBERLAND DATE OF DEATH: 07/25/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $8,259.03 REMARKS: SAUL EWING LLP TOTAL AMOUNT PAID' $8,259.03 SEAL CHECK//1022 INITIALS' SK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX (6-(30) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 04 749 COUNP( CODE YE,fl~ NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECUREY NUMBER Z EBERLY, E. ANN A/K/A AATN M. EBERLY 187-14-2217 t"l DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE I.U REGISTER OF VVlLLS O 07-25-2004 11-01-1921 ILl (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Odginal Return [] 4. Umited Estate [] 6. Decedent Died Testate (Attach copy of Will) [] 9. Litigation Proceeds Received [] 2. Supplemental Retum ] 4a. Future Interest Compromise (date of death after 12-12-82) [] 7. Decedent Maintained a Livimj Trust (AtUchcapy efTrusl) [] 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-t-95) ] 3. Remainder Return (date of death palm' to 12-13-82) [] 5. Federal Estate Tax Return Required i 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) THIS SE~ION MUST BE COM pLETED. ALL CORRESPONDENCE AND CONFIDE~ TAX INFORMATION SHOULD BE DIRECTED TO: NAME I COMPLETE MAILING ADDRESS DONN L. SNYDER, ESQUIRE I P.O. BOX 1291 FIRM NAME (If Applicable) HARRISBURG, PA 17108-1291 SAUL EWING LLP TELEPHONE NUMBER 717.257.7552 1. Real Estate (Schedule A) (1) 150, 000. O0 2. Stocks and Bonds (Schedule B) (2) 6 2 3, 3. Closely Held Corporation, Partnership or Sole-Propd~orship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 2 2, 12 8. 8 7 (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 1 7 5, 3 40. 1 8 (Schedule G or L) 8. Total Gross Assets (total Lines I - 7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Malgage Liabilities, & Liens (Schedule I) (10) 11. Total Beductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an electien to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Une 13) (8) 75,091.98 12,298.83 (11) (12) (13) (14) OFFICIAL USE ONLY 970, 924.86 87,390.81 883,534.05 883,534.05 SEE INSTRUCTIONS FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) O. 00 X .0 O0 (15) 16. Amount of Une14 taxable at lineal rate 883, 534. 05 X .0 45 (16) 17. Amount of Une 14 taxable at sibling rate X .12 (17) 18. Amount of Une 14 taxable at collateral rate X .15 (18) 19. Tax Due (19) 20. [] I CHECK HERE IFYOU ARE REQUESTING A REFUND OF AN OVERPAYMENT J 0.00 39,759.03 39,759.03 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < : STF PA42021 F. 1 Decedent's Complete Address: ISTREET ADDRESS 116 C~Y CAMP HILL ISTATE PA I ZIP 17011 OLD MILL ROAD Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 30,000.00 1,500.00 Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE, (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (4) (5) (SA) (5B) 39,759.03 31,500.00 0.00 0.00 8,259.03 0.00 8,259.03 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLO~NG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................ [] [] b. retain the dght 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 alter December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ..... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ""-:.: contains a beneficial}/designation? ....................................................... I~1 i---i 'qF THE ANSWER TO AI~OF-T. HE~,OVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE~-~AS PART~F THE RETURN. Unde~p,enallties,of perju~, I declare that I have e~mine~ this return, including accompanying schedules and statements and to the best of my knowledge and bel el, t s true, correct and complete. Decrla~ation of ~'reparer other than the personal r~preser~ative is. based on all information of which preparer has any knowledge. S[G~'E OF PERSON R,ES, PONSI~,.LE F~R FI~IN'G R,~ET)JRN DATE /(DDRES~.v , / ~, - 24 VI~RIA WAff. CAM~HI .X53L~__PA 17011 SIGNATURE~ P~EPARER~R THA~EPRES~NTATIVE DATE I/l (/\. 11-22-04 sox 1291, 17108-1291 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)]. .,or d.at.es, 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 RS. §9116 (a) (1.1) (ii)]. ne statu~e does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 RS. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 RS. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 RS. §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. STF PA42021F.2 REV-1502 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ANN EBERLY SCHEDULE A REAL ESTATE I FILE NUMBER 21-04-749 All real propa'ty owned solely or as a tenant in common must be reported at fair market vaJue. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of s~rvivomhip must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 116 OLD MILL ROAD CAMP HILL, PA 17011 TOTAL (Also enter on line 1, Recapitulation) VALUE AT DATE OF DEATH 150,000.00 $ 150,000.00 (If more space is needed, insert additional sheets of the same size) STF PA42021F.3 REV-1503 EX + (1-97) (I) COMMONWF_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ANN EBERLY SCHEDULE B STOCKS & BONDS FILE NUMBER 21-04-749 All propaty jointJy-ow~ed with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER o DESCRIPTION FIRST COMMONWEALTH FINANCIAL CORP. 26,556.4784 SHARES @ $12.515 PER SHARE U.S. SERIES EE BOND #Rl18139938EE DATED 11-94 FACE AMOUNT $200.00 FIRST COMMONWEALTH FINANCIAL CORP. 2,678 SHARES @ $12.515 PER SHARE ANHEUSER-BUSCH CO. 4,955 SHARES @ $51.545 PER SHARE SMITH BARNEY CASH TOTAL (Also enter on Fine 2, Recapitulation) VALUE AT DATE OF DEATH 332,348.34 153.76 33,515.17 255,405.47 2,033.07 $ 623,455.81 (If more space is needed, insert additional sheets of the same size) S'IF PA42021F.4 REV-1508 EX + (1-97) (I) COMblON~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY I FILE NUMBER 21-04-749 hdude the proceeds of litigation and the date the proceeds were received by t~ estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule R ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2 3 4 5 6 7 8 9 10 11 12 NET PROCEEDS FROM AUCTION OF PERSONAL ITEMS COMMONWEALTH OF PA - UNCLAIMED PROPERTY REIMBURSEMENT OF TAXES PAID M&T CHECKING ACCOUNT OHIO CASUALTY - REFUND COMCAST - REFUND PATRIOT NEWS - REFUND NEW YORKER - REFUND PRUDENTIAL INSURANCE PPL - REFUND MEMBERS 1ST FEDERAL CREDIT UNION - CLOSE ACCOUNT COMMERCE BANK 5,950 01 511 92 188 69 8,781 96 199 00 53 16 80 81 35 83 6,217 57 26 37 63 55 20 00 TOTAL (Also enter on line 5, Recapitulation) $ 2 2,12 8.8 7 (if more space is needed, insert additional sheets of the same size) STF P^,~202~F.9 REV-1510 EX + (1-97) (I) SCHEDULE G INTER-VIVOS 'IRANSFERS & MISC. NON-PROBATE PROPERTY COMMOI, N/F_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER E. ANN EBERLY 21-04-749 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF ~ INCLUDE Tl.(~ NNaE OF THE TRANSFEREE, TI-FJ R RE).ATIONSHIP l'O D(ECEDENT AkO TkE DATEDATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER OF TRANSFER. Al'rACE A COPY OF T:.-E DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1. M&T IRA - #35004201745815 127,302.38 100% L27,302.3~ 2. SMITH BARNEY IRA - #724-65734-19-334 48,037.80 100% 48,037.8( TOTAL (Also enter on mine 7, R~apitulation) $ 1 7 5,3 4 0.1 1 (If more space is needed, insert additional sheets of the same size) STF PA42021 F.11 REV-1511 EX + (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ANN EBERLY SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-04-749 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 1. 2. 3. 4. 8. 9 10 11 12 13 14 15 FUNERAL EXPENSES: PARTHEMORE FUNERAL HOME ROLLING GREEN - ENGRAVING WEST SHORE COUNTRY CLUB BETSY E. DUNN - REIMBURSEMENTS - COST OF AIRLINE TICKETS FOR DAUGHTER OF DECEASED ADMINISTRATIVE COSTS: Personal Representative's Commissions NamedPersonalRepresentative(s) MARONETTA F. MILLER Sodai Secudy Numbe~s) l EJN Number d Personal Repraser~iv~s) S~reetAddress 24 VICTORIA WAY Ch, CAMP HILL State PA Year(s) Commission Paid: 2 0 0 4 - 2 0 0 5 AttomeyFees- SAUL EWING LLP Family Exemption: (If decadent's address is not the same as claimant's, attach explanation) Claimant zipl7011 Street Address City State Zip Relationship of Claimant to Decedent ~obateFees- REGISTER OF WILLS Accountant's Fees Tax Return Preparer's Fees CUMBERLA_NT) LAW JOURNAL - ADVERTISE GRANT OF LETTERS SENTINEL - ADVERTISE GRANT OF LETTERS NET EXPENSES FROM SALE OF REAL ESTATE REGISTER OF WILLS M&T - INVENTORY SAFE DEPOSIT BOX MODULAR SYSTEMS - MOVING EXPENSES PPL PA WATER PA WATER TOTAL (Also enter on line 9, Recapitulation) i $ 6,073.62 221.00 759.51 1,834.63 29,127.75 29,127.75 538.50 75.00 122 63 1,817 67 6 00 40 00 5,300 00 26 37 16 16 5 39 75,091.98 (If more space is needed, insert additional sheets of the same size) $IF PA42021 F, 12 REV-1512 EX + (1-97) (I) COMMONV~LTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ~ EBERLY SCHEDULEI DEBTS OF DECEDEN MORTGAGE LIABILITIES,&LIENS I FILE NUMBER 21-04-749 Include unreimbumed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 VISA PPL PA WATER TRUGREEN CHEMLAWN LOWER ALLEN TOWNSHIP - SEWER & TRASH SARAH WILLIAMS - AIDE SARAH WILLIAMS - REIMBURSEMENT MCI SAUL EWING LLP - COSTS ADVANCED NAPOLI LAi~DSCAPING EBERLY MILLS CHURCH VICTOR COHEN, DMD SAUL EWING LLP SAUL EWING LLP M&T - OUTSTANDING CHECKS AS OF DATE OF DEATH SAUL EWING LLP NAPOLI LANDSCAPING MCI TOTAL (Also enter on line 10, Recapitulation) $ 678 42 63 03 27 09 90 71 73 55 1,555 00 234 83 70 86 140 56 381 60 7 34 7 95 1,469 00 2,076 04 1,231 27 3,797 50 360 40 33 68 12,298.83 (If more space is needed, insed additional sheets of the same size) STFPA42021F. 13 REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHEPJTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ANN EBERLY SCHEDULE J BENEFICIARIES I FILE NUMBER 21-04-749 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE [. TAXABLEDISTRIBUTIONS[includeoutdghtspousaldistdbutions, andtmn~m underS~.9116(a)(1.2)] BETSY E. DUNN 3701 POINT CLEAR DRIVE OCEAN SPRINGS, MS 39564 WILLIAM DUNN, JR., THOMAS DUNN & DARIEN DUNN - 3701 POINT CLEAR DRIVE OCEAN SPRINGS, MS 39564 DAUGHTER GRANDSONS ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINE,< RESIDUE 150,000.00 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 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 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 size) S"rF PA42021F.14 LAST WILL AND TESTAMENT OF ANN M. EBERLY I, ANN M. EBERLY, of Cumberland County, Pennsylvania, declare this to be my Will and revoke all prior Wills and Codicils. First: Tangible Personal Property: I give all of my tangible personal property, including any automobiles, together with all insurance on such property, to my husband, SEIBERT D. EBERLY, JR., if my husband survives me by thirty days; otherwise I give such property to my daughter, BETSY EBERLY DUNN, if she survives both my husband and me, or if she does not survive my husband and me, to my daughter's children as survive both my husband and me, to be divided as they shall agree. If there be no agreement, or if any child is a minor, such property shall be divided as my Executor, in my Executor's sole discretion, deems appropriate. Any of such property to which a minor would thus become entitled which my Executor thinks unsuitable for such minor's use shall be sold and the proceeds thereof added to the share of my residuary estate held for the benefit of such minor. Any of such property to which a minor ~us becomes enfitied and which is not sold may be retained by the Trustee, without bond, during the minority of such child or may be delivered to the person having custody of such child. The receipt of the person having custody shall be a complete release of my Executor and Trustee. My Executor shall pay, as an expense of settling my estate, the costs of packing, storage, shipping and insurance incurred in connection with the distribution of the gifts of tangible personal property made above. Second: Trust for My Grandchildren: If my husband, SEIBERT D. EBERLY, JR. predeceases me, I give my Trustee the sum of One Hundred and Fifty Thousand Dollars ($150,000) to hold in trust for the benefit of a class composed of the children of my daughter, BETSY EBERLY DUNN, (the children of my daughter shall be hereinafter referred to individually as "grandchild" and collectively as "grandchildren" for purposes of this Will and shall only mean the natural or adopted children of my daughter) living at my death or born thereafter but before the time the division of this trust into equal shares is directed as follows: Until my youngest living grandchild who lives to attain age twenty-two attains that age, the Trustee shall pay or apply so much of the net income and principal for the support, health and education of my grandchildren, in such manner and in such amounts, which need not be equal, as in the sole discretion of the Trustee, is proper. As soon as there is no living grandchild of mine under age twenty-two, the Trustee shall divide the balance of principal into as many equal shares as there shall be grandchildren of mine then living and shall: a. Hold one such share in trust for the benefit of each living grandchild and pay to, or apply for the benefit of, such grandchild the entire net income from such share or the balance thereof and also so much of the principal as, in the sole discretion of the Trustee, is necessary for the support, health and education of such grandchild. In the exercise of these powers, the Trustee may, but shall not be required to, consider the other resources of such grandchild. There shall be paid to such grandchild from the principal of such share or the balance thereof: (i) one-third thereof upon attaining age twenty-two; (ii) one-half of the balance thereof upon attaining age twenty-six; and (iii) the entire undistributed balance thereof upon attaining age thirty. b. If any grandchild shall have attained any of such respective ages at the time when such share is directed to be established for such grandchild, or at the time when any share is added thereto, the Trustee shall then distribute to such grandchild such part or parts or all, as the case may be, of such share or of such added share as is directed to be paid to such grandchild upon attaining such respective ages. c. If any grandchild for whose benefit the Trustee holds a share in trust under subparagraph b. hereof dies before attaining age thirty, the Trustee shall distribute the principal to such grandchild's issue living at the time of such grandchild's ~§615. I g/15/99 -2- death, per stirpes; or if none, to my issue then living, per stirpes; provided, however, that any amount payable under this subparagraph c. to a grandchild of mine for whom at that time the Trustee holds a separate share hereunder shall be added to the share for such grandchild for administration and distribution as part' thereof. Third: Residue: I give, devise and bequeath all the residue of my estate, of whatever nature and wherever situated, to the Trustee hereinafter named. If my husband, SEIBERT D. EBERLY, JR., survives me (and for purposes of this Article my husband shall be deemed not to have survived me if the order of our deaths cannot be established by proof), my residuary estate, together with any other property which may be added hereto, shall be divided into two separate shares, Share A and Share B. Share A shall consist of the smallest fractional share of this trust estate which, when added to the value of all other items in my gross estate which are eligible for the marital deduction and which pass or have passed to my husband under other provisions of this Will except Share B or otherwise, shall reduce the federal estate tax payable, after application of all available credits (to the extent that their use will not increase death taxes on my estate), to the lowest possible figure. In establishing such fractional share: (1) the computation shall be based on final federal estate tax values and funding shall be determined on the date or dates of distribution; (2) only assets that are eligible for the marital deduction shall pass to Share A; and (3) any property which may at any time form part of this trust estate and which is not subject to federal estate tax in my estate shall be disregarded in calculating the fractional shares hereunder and shall be allocated to Share B, unless some other allocation is directed. Share B shall consist of the balance of this trust estate after setting apart Share A and after payment from this balance of death taxes as hereinafter provided. If my husband fails to survive me, Share B shall consist of the entire trust estate. If my husband (or my t~§(~. 1 8/18199 -3- husband's executor, administrator, guardian or agent acting under a power of attorney) disclaims part or all of my husband's interest in Share A, such disclaimed portion shall pass to Share B and my husband shall retain my husband's interest in Share B as augmented by the disclaimed property. A. MARITAL DEDUCTION SHARE A. The Trustee shall distribute Share A to my husband, SEIBERT D. EBERLY, JR., absolutely. B. NON-MARITAL DEDUCTION SHARE B. The Trustee shall pay to my husband, SEIBERT D. EBERLY, JR., for life, the following from Share B: a. The net income, quarterly or more frequently. b. In addition, so much of the principal as the Trustee other than my husband, in the Trustee's sole discretion, deems proper for the support, health and education of my husband. In the exercise of this power, the Trustee may, but shall not be required to, consider the other resources of my husband. c. In addition, so much of the principal as my husband, from time to time during my husband's lifetime, requests in writing delivered to the Trustee, not to exceed in any calendar year the greater of Five Thousand Dollars ($5,000) or five percent (5 %) of the value of the principal at the end of such year. Such right shall be non-cumulative. Upon the death of my husband, or upon my death if my husband fails to survive me, the Trustee shall distribute the balance of Share B to my daughter, BETSY EBERLY DUNN, if she is then living. If my daughter, BETSY EBERLY DUNN, is not then living, the Trustee shall divide the same into as many equal shares as there are grandchildren of mine then living and grandchildren of mine then deceased represented by issue then living and shall distribute one such share to each grandchild of mine then living and one such share, per stirpes, to the issue then living of each such grandchild then deceased. If I have no issue living at the time of my husband's death, or upon my death if my husband does not survive me, the Trustee shall divide the then remaining balance into as many equal shares for each of my daughter's husband, WILLIAM JACKSON DUNN, my nephew JOHN C. MUTH, my nephew RICHARD MUTH, and my niece MARILYN MARTIN as are then living and shall distribute one such equal share to each of them then living. Fourth: Minority Provision: Any income or principal (other than tangible personal property) which becomes distributable to a minor (and for purposes of this Will, the 8/18/99 -4- term "minor" shall refer to a person under age twenty-one) shall be held in a trust fund by the Trustee during minority. The Trustee shall apply such amounts of income and principal as the Trustee, in the Trustee's sole discretion, deems proper for the support, health, education and welfare of such minor and shall accumulate any unexpended balance of income. Such amounts may be applied directly or may be paid to the person with whom such minor resides or who has the care or control of such minor, without the intervention of a guardian. The Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of the Trustee. Should any such fund, in the sole opinion of my Executor or Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Executor or Trustee, in the Executor or Trustee's sole discretion, may pay such fund, absolutely, to the parent or other person maintaining said minor or may deposit such fund in the minor's name in an interest-bearing account in a financial institution of the Executor or Trustee's choosing, payable to the minor at majority. If such minor dies before attaining age twenty-one, such fund shall be distributed to such minor's estate. Fifth: Disability Provision: If any beneficiary shall, in the sole opinion of the Trustee other than such beneficiary, become mentally or physically incapacitated, the Trustee may apply the share to which such beneficiary is otherwise entitled hereunder for such beneficiary's support, health and welfare, directly, without the intervention of a guardian. Sixth: Protective Provision: All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of any beneficiary, and shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executor or Trustee. Seventh: Perpetuities Saving Clause: I direct that, in any event, if any trust created under this Will has not already terminated by its terms, it shall terminate at the expiration of twenty-one years after the death of the survivor of my husband and the last surviving issue of mine who was living at the time of my death. The principal shall then be distributed to my then living issue, per stirpes. Eighth: Tax Clause: All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and any penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, (except any such tax on any qualified retirement plan benefits or Individual Retirement Account benefits included in my estate, all of which taxes shall be apportioned pro rata against and paid by the person, persons or trust in possession thereof or benefited thereby) shall be paid out of and charged generally against the principal of Share B, after setting apart Share A, without apportionment or right of reimbursement; provided, however, that no asset which is exempt from any state death tax shall be used for the payment of such tax and no asset which is exempt from federal estate tax shall be used for the payment of such tax or to satisfy any obligations of my estate. Such taxes shall be paid at such time or times as may be deemed advisable. Ninth: Powers of Fiduciaries: In addition to the powers given by law, my Executor and Trustee, and any successors, without any order of court and in the sole discretion of the Executor and Trustee, may: advisable. investments. a. Retain any real or personal property, as long as deemed b. Invest in any real or personal property without restriction to legal 66566. I 8/1g:99 -6- c. Subscribe for stocks, bonds or other investments; join in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or voting trust and deposit securities thereunder; and generally exercise all the rights of security holders or employees of any corporation. d. Register securities in the name of a nominee or in such manner that title will pass by delivery. e. Vote securities in person or by proxy, and in such connection delegate discretionary powers. f. Repair, alter, improve or lease, for any period of time, any real or personal property, and give options for leases. g. Sell at public or private sale, for cash or credit, with or without security, exchange or partition any real or personal property, and give options for sales or exchanges. h. Borrow money from any person, including any fiduciary, and mortgage or pledge any real or personal property. i. Disclaim any interest or power granted to me under any instrument or by operation of law. j. Employ custodians, accountants, investment advisors and other agents and pay their proper charges in addition to fiduciary commissions. k. Pay administration expenses, including, without limitation, interest on death taxes ("administration expenses") from principal or income, including income otherwise payable to charity; provided, however, that no allocation of administration expenses to income shall be made that would prevent any assets from otherwise qualifying for the federal estate tax charitable deduction. I. Use administration expenses as deductions for federal estate tax purposes or fiduciary income tax purposes or partly for each, without making adjustments between principal and income in consequence of the exercise of such discretionary power. m. File joint income tax returns with my husband and pay a portion of such tax, and consent to gifts made by my husband and pay a portion of any gift tax thereon. n. Compromise claims. o. Divide any trust hereunder, which division may be made on a non-pro rata basis, into two or more separate and independent trusts and make any 8/18199 principal distributions otherWise authorized hereunder from the trusts on a non-pro rata basis. p. To the extent that any asset which is exempt from Pennsylvania inheritance tax would otherwise be allocated to any trust hereunder containing property not exempt from such tax, divide any trust hereunder into two trusts, in all respects identical, except that one trust shall contain only property exempt from the Pennsylvania inheritance tax and the other trust shall contain only property not exempt from said tax; and my Executor and Trustee may make any principal distributions otherwise authorized hereunder from the two trusts on a non-pro rata basis. q. Add to the principal of any trust created hereby any property received from any person by Deed, Will or in any other manner. r. At any time merge any trust hereunder with any other trust held by my Executor, whether created by me or by any other person by Will or Deed, if the terms of the trust are then substantially similar and held for the primary benefit of the same person or persons. s. Make distributions without the consent of any beneficiary, in cash or in specific property, real or personal, or an undivided interest therein, or partly in cash and partly in such property and do so, except as otherwise specifically provided elsewhere herein, without regard to the income tax basis of specific property allocated to any beneficiary (including any trust) and without making pro rata distribution of specific assets. t. Exercise all power, authority and discretion given hereby, after the termination of any trust created herein until the same is fully distributed. u. Fund or divide any trust or trust share hereunder at any time into two separate trusts or shares in order that the federal generation-skipping transfer tax ("GST") inclusion ratio for each trust or share shall be either 0 or 1, and exercise any discretionary powers over principal or income against either one or the other or both of the two trusts or shares in such manner as, in the opinion of the Trustee, will lessen federal transfer taxes. v. Give any beneficiary (other than my husband) of any trust or trust share hereunder, at any time prior to the death of such beneficiary, a testamentary general power of appointment, as defined in Section 2041(b) of the Internal Revenue Code of 1986, as amended, or successor provisions (the "Code"), over all or any portion of any trust or share established hereunder for benefit of such beneficiary if the possession of such power by said beneficiary, in the opinion of the Trustee other than such beneficiary, would lessen federal transfer taxes and be in the best interests of the beneficiary. The Trustee may give a beneficiary such general power by a written notification to such beneficiary of such award, which shall contain such information as to the scope of the general power and the method of its exercise as the Trustee other 61J166. I 8/18199 -8- than such beneficiary shall deem appropriate. The effective exercise of such power, to the extent of such exercise, shall be deemed to control the disposition of the appointed property. w. To the extent possible, satisfy any distribution hereunder which qualifies for the special generation assignment rule of Section 2651(e) of the Code from GST non-exempt assets and divide any trust hereunder for multiple beneficiaries into separate trusts for one or more of said beneficiaries in such a manner that certain distributions from one or more of such trusts will thereby be protected from GST by the special generation assignment rule and make such equitable adjustments in the continuing interests of the other beneficiaries in the remaining trust share or shares as the Trustee shall deem appropriate. x. Make distributions for the benefit of skip persons (as del'reed in Section 2613(a) of the Code) to which they are otherwise entitled hereunder for medical and tuition expenses directly to the provider of the services and from assets which are not GST exempt, if any. y. Satisfy any transfer which would otherwise be deemed a taxable termination, a taxable distribution or a direct skip, for generation-skipping transfer tax purposes, out of the principal of such trust share or shares created hereunder which are GST exempt, and satisfy any distributions which would not be deemed a taxable termination, a taxable distribution or a direct skip, for generation-skipping transfer tax purposes, out of the principal of such trust share or shares created hereunder which are not GST exempt. In addition, the Trustee, in the Trustee's sole discretion, may fund one or more of such trust shares created hereunder for one or more beneficiaries with disproportionate amounts of GST exempt or GST non-exempt property. Such equitable adjustments in the continuing interests of the other beneficiaries in the remaining trust share or shares shall be made under such circumstances as the Trustee shall deem appropriate. z. Allocate any of my federal exemption from GST, as provided in Section 2631 of the Code, available at the time of my death to any property as to which I am the transferor under the provisions of Section 2652(a) of the Code, including any property transferred by me during my life, and to elect out of any deemed allocation or revoke any prior election out. My Executor and Trustee may make, but shall not be required to make, any adjustment of the amount distributed to any beneficiary who would have received a greater or lesser amount if my Executor or Trustee had made a different or contrary decision in reference to any of the above matters. I exonerate my Executor and Trustee from any liability arising 66566.1 from any exercise or failure to exercise these powers, provided their actions (or inactions) are taken in good faith. For purposes of interpretation of this document, with respect to a gift to any descendant of mine, any condition of survivorship shall be construed to mean survival by 90 days, and if any such descendant of mine shall fail to survive me by 90 days, such descendant of mine shall be deemed to have predeceased me. Tenth: Appointment of Fiduciaries: I appoint my husband, SEIBERT D. EBERLY, JR., Executor of this Will. Should my husband, for any reason, fail to qualify or cease to act as such during the administration of my estate, I appoint my daughter, BETSY EBERLY DUNN, Executor of this Will to serve with the same duties, powers and discretion as if originally appointed. I appoint ALLFIRST BANK (formerly known as DAUPHIN DEPOSIT BANK AND TRUST) Trustee of any trusts established under Article SECOND of this Will for the benefit of my grandchildren. I appoint my husband, SEIBERT D. EBERLY, JR., Trustee of all other trusts established hereunder. Should my husband, for any reason, fail to qualify or cease to act as such during the administration of any such trust, I appoint my daughter, BETSY EBERLY DUNN, Trustee of all trusts established hereunder, except any trust established under Article SECOND, to serve with the same duties, powers and discretion as if originally appointed. ALLFIRST BANK shall be entitled to compensation for its services as Trustee in accordance with its Standard Schedule of Charges in effect from time to time during the period over which its services are rendered. 66~66.1 8/18199 -10- The majority of all beneficiaries to whom current trust payments may or must be distributed, or the natUral or legal guardians of such beneficiaries, as the case may be, shall have the power to request in writing the removal of the Corporate Trustee then in office and the appointment of another Corporate Trustee. Then, and as often as it shall occur, the Corporate Trustee so designated hereunder to be appointed in the writing shall, upon filing written acceptance of the trust, become Corporate Trustee hereunder and the Corporate Trustee then in office shall thereupon be removed. If at any time there is a change in the Federal estate tax laws such that any trust created hereunder will be includable in my husband's estate solely by reason of my husband's position as sole Trustee with respect to such trust, then, and in that event, the successor Trustee named herein shall become a Co-Trustee with my husband. In that event, no Trustee shall participate in any discretionary decision relating to the right of such Trustee, as beneficiary, or in any determination of such beneficiary's incapacity. In such cases the decision of the other Trustee shall control. No Executor or Trustee named herein or appointed as provided below shall be required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor" or the word "Trustee" is used in this Will, the word shall include both the singular and the plural, unless the context indicates otherwise. IN WITNESS WHEREOF I have hereunto set my hand and seal this ] 0 ~day of ~~~.a' 1999. ANN M. EBERLY ,k~- SIGNED, SEALED, PUBLISHED and DECLARED by the above named ANN M. EBERLY as and for her last Will and Testament, in the presence of us, who, at her -11- request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. WmiESS ADD. REss - (j ~., ADDRESS -12- COMMONWEALTHOF COUNTY OF PENNSYLVANIA · · SS DAUPHIN We, ANN M. EBERLY, the testator, and ']",e re; L~nn nale..+~' I and bor~,~ L. ~;n~tlee-, the witnesses, whose names are signed to the 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 signed willingly, and that she executed it as her flee and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. ANN M. EBERLY - J.~..__ C~566, I 8118/g9 Subscribed, sworn to and acknowledged before me by ANN M. EBERLY, the testator, and subscribed and sworn to before me by /, Notar blic ~ "" ' · '., Notary Public ~ My Commiss[~,~ Expires Jan I0 ~000 -13- First Codicil to Last Will and Testament of ... Ann M. Eberly I, Ann M. Eberly, of the Township of Lower Allen, County of Cumberland and Commonwealth of Pennsylvania declare this to be a Codicil to my Will dated September 10, 1999. FIRST: thereof substitute the following: I hereby revoke Article Tenth of my Will in its entirety and in lieu "TENTH: Appointment of Fiduciaries: I appoint my daughter, Betsy Eberly Duan, Executrix of this Will. Should my daughter, for any reason, fail to qualify or cease to act as such during the administration of my estate, I appoint Dorm L. Snyder Executor. Should Doan L. Snyder fail to qualify or cease to act as such, I appoint Maronetta F. Miller Executrix. Each successor executor shall serve with the same duties, powers and discretion as if originally appointed. I appoint my daughter, Betsy Eberly Duma and Dorm L. Snyder, Co-Trustees of any trusts established under my Will dated September 10, 1999. Should either one, for any reason, fail to qualify or cease to act as such during the administration of any such trust, I appoint Maronetta F. Miller, Successor Trustee of all trusts established under said Will, to serve with the same duties, powers and discretion as if originally appointed. 95~-?0. I 7./27/03 1 No Trustee who is a beneficiary or who owes a legal duty of support to a beneficiary shall participate in any discretionary decision relating to the right of such beneficiary in or to principal or income or in any determination of such beneficiary's incapacity. In such cases the decision of the other Trustee shall control. My Co-Trustees shall be entitled to compensation for services rendered in accordance with Standard Schedule of Charges in effect from time to time during the period over which services are rendered. No Executor or Trustee named herein shall be required to give bond or furnish sureties in any jurisdiction. Whenever the word "Executor" or the word "Trustee" is used in this Will, the word shall include both the singular and the plural, unless the context indicates otherwise." SECOND: In all other respects I ratify, confirm and republish my Will dated September 10, 1999. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2P~ day of February 2003. ANN M. EBERLY ... (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above named Ann M. Eberly, the testatrix, as and for a First Codicil to her last Will dated September 10, 1999, in the presence of us who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ~q'ITNESS ADDRESS ADDRESS 2/19/03 -3- COMMONWEALTH 'OF PENNSYLVANIA · · SS COUNTY OF CUMBERLAND · We, Ann M. Eberly, the testator, and '~ ~ a ac~. L. ~ C e ,'$ e ,~ and ~J; Iii c, ,~, ~-. [~ ~ ~ ~ , the witnesses, whose names are signed to the foregoing instrument, being ftrst duly sworn, do hereby declare to the undersigned authority that Ann M. Eberly, the testator, signed and executed the instrument as and for her First Codicil to her last Will dated September 10, 1999, and that the testatrix 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 Codicil as a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. Ann M. Eberly --' Witness Witness Subscribed, sworn to and acknowledged before me by Ann M. Eberly, the testator, and subscribed and sSvo~o before me by and ! , the witnesse~xtMs'~21 day of February 2003. 95570.1Zt19103 4 NOTARIAL SEAL Maronetta F. Mil!er. Nolary Public Harrisburg, PA Dauphin County My Commission Ezpir~s Jan19, 2004 A. Settlement Statement U.S. Department of Housing and Urban Development OMB Approval No. 2502-0265 B ._:.............~ p e of Loan 1. [] FHA 2. I'-'] FmHA 3. [] Cony. Un/ns. 5. rNel~m~e~ 7. Loa~Num~' 4. ~ VA 5. ~ Cony. Ins. C. Note: ~is fo~ is furn~h~ [o gna you a statement off a~ual seUlement ~s~. ~ounts paid ~o and by the settlement agent are sho~. Ilems ma~ '~.o.c.)' ~m pa~ ou~ide ~osing; ~ey am sh~ hem for info,at/anal pu~ses and not included in the totals. Eberly's Mill Church of G~ Estate of Ann M. Eberly ~o Chu~hes of God, Home Missions Maronetta F. Miller, Executrix Council of the E. Penn. Conference, Inc. 115 Creek Rd. 2 No~h Second St., 7~ fl. 900 S. AHington Ave., Rm 213 Camp Hill PA 17011 Haffsburg PA 17101 Harrisburg PA 17109 O. P~ L~ I H. ~ ~ Michael J. Crocenzi I 116 Old Mill Dr. P~ ~ s.,,~ Goldbe~ Ka~man, P.C. 9/17/20~ Camp Hill PA 17011 Ha~sbu~ PA 17108 ~o,: ~ 1~/17~004 J. Summary of Borrower'l TranlacUon K. Summary o! Seller's Transaction 100. Gross Amount Due From Bon'm~r 400. Gross Amount Due To Seller 101. Contract sales pdce 102. Personal propert~ lO3. Settlement charges to bon'ow~ (fine 14002 104. 150,000.00 2,677.00 404. 105. 405. AdJuatmenta for Itama paid b~ leltar In advance lO0. citynow, taxes 9/17120040 12/31/2004 107. County taxes 9/17/20040 12/31/2004 108. Assessments Io 1o9. sewer 9/17120040 9130/2004 81.95 96.38 10.36 110. to 111. Ia 112. to 113. to 114. to 115. to 120. (]roll Amount Due From Bo,'rower 152,865.69 401. Coulracl sales i:wice I 150,000.00 402. Per, anal property 403. Adjustments for Items paid__by, seller In advance 405. City/town taxes 9/1 7/20040 12/31/2004 407. Count/taxes 9/17/2004o 12/31/2004 408. Assessmenis to 4o~. sewer 9/17/20040 9/3012004 410. to 411. to 412. to 413. to 414. lO 415. to 420. Gross Amount Due To Seller 81.95 96.3~ 10.36 150,188.69 200. Amounls Paid By Or In Behalf Of Borrower 600. Reductions In Amount Due To Seller 201. Delx)alt o~ earnest maneY 202. Prthctpal amount of new toan{sI 203. Existing loan(s} taken subjec~ to 204. 205. 206. 207. 208. 209. Adjustments for Item. unpaid b), seller 210. Cia/town taxes to 211. County taxes to 212. Assessments to 213. School tax 7/112004 to 9/17/2004 214. to 215. to 216. 217. 5f000.00 501. Excess deposit (see Inslrucltona) 120,000.00 502. Settlement charges to salter (line 14002 503. Existing loan(s) laken subject to 504. Pa}off ol first mollg_age loan 505. Pa}offal'second me,gage loan 506. 507. 508. 509. Adjustments for Itema unpaid by' seller 317.67 510. City, lawn taxes to 511. Count/taxes to $12. Asseasmenis to 513. School tax 7/1/2004 to 9/17/2004 514. to 515. to 510. to 517. Io 5,000.00 1,500.00 317.67 218. 1o 516. to 219. to 519. lo 220. Total Paid By/For Borrower 125,317.67 620. Total ReducOon Amount Due Seller 6,817.67 300. Cash At Settlement From/To Borrower $00. Cash At Settlement To/From Seller 301. (3ross Amount due tram IXaTOW~ (1toe 1202 152,865.69 5o~. (]ms .mount due to seller (line 4202 150.188,6; 302. Less amount paid by/to~ berrm~e~ {line 220) 125,31 7.67) 502. Less reductions In amL due seller ~]lna 620) 6,817.61 303. Cash [] From [] ToBorrower 27,548.02 603. Cash [] To [] FromSeltar 143,371.0; SUBSTITUTE FORM 1099 SELLER STATEMENT The information contained in Blocks E, G, H, and I and on line 401 (o~, line 403 and 404) is/mix,ant lax In~o~matton end ia being ~umlshed to Ule Intamal Revenue Service. I1 you are requfred to me e retom, a neg~gence pana~ ~ olher ~anoUon wa be imposed on you if this Item is required to be reported arid the IRS determines that it has not been reputed, if ~ rea~ estata la ~ pdadpal mstdonue, file From 2116, Sale a' Exchange or Principal Reek:lance. to~ arty gain, with your Income tax tatum; f~ other IrensacflJons, com~e the applicable parts ~ Form 4797. Form 6232 end/~" Schedule Do Faun 10402. You are required to provkle the Setllement Agent (named above) with your cern'ecS taxpayer Iden§ficaUon number, if you do nol provide the Se01ement Agent ~ your eon'ecS taxpayer IdenlificaUon number, yo~ may be subject to civil o~ c~mtoal penalties imposed by law. Under panalllee o~ perjury, I cell/ay that lite number Mmwa on itda statement is my con'ect taxpay~w idenUfica f/on number. (Selleds Signature) L. SeUlam,~nt Charges 700. Total Sales/Broker', Commie. Ion bi,ad on price $ 1 50~000.00 Division of Commission (tine 700} as 701. $ Io 702. $ Io 0'00t Paid From Burrower's Funds Al Seltiement Paid From Settees Funds At Seltiemenl 703. Commission paid at SelUement 704. 600. Item, Payable In Connection With Loan 801. Loan Origination Fee 802. Loan Discount 803. Appraisal Fee 804. Credit Report 805. Lendef*s Inspection Fee 120,000.00 120,000.00 to 806. Mortgage Insurance Appticalidn Fee to 807. Assumption Fee 808. 809. 810. 811. 812. 813. 900. llama Reclulrad By Lander To Be Paid la Advance Exciude last da,/In calcs- line 001 g01. Interest lr~m to (~$ /day 902. Mo~gage Insurance Premium fur mo~th. Io 903. Hazard Insurance Premium 904. years to 905. 1000. Relar~al Deposited With Lender 1001. Hazard insurance 1 morllhsa"h~ per morlth 1002. Modgage Insurance 1 months(~$ Per month 1003. Cit'/F,,,;,i~=,~7 taxes 1 months<~$ per month 1004. Count/p~o~=,~), taxes I month.s per month 1005. Annual assessmen~ I months~$ pe~ month 1006. 1 months~$ per month 1007. 1 mouthers per month 1008. A~, m;=;e Accounting Adjustment 1100. Title Chargee 1101. Selt;~,~er,; Or ctosin~ lee to 1102. Abstract Or fltie ~,:,~ to 1103. Title ex&~i.&Uon Io 1104. Tltie Ina~r&,-,.e ~,,,~ to Ionni Abstract 11os. Documenl p,-e~:e~,~ for mortgage Jo Dissinger & Dissinger 1106. Notory fees to 1107. At;o,~.eZ'a fees to 1108. Title Insurance to 1109. Lender's coverage $ 1110. Owner's cov~,a~e $ 1111. 1112. 1113. 1200. Cov~rna,ant ;.~v,..';,,t) and Transfer Charges 1201. ~'CC~flgfeee: Deed $ 38.50; ~g~e S ~202. Ci~/~n~t=~a;m,,Fs: O~ $ 1,500.00; ~;qe 1203. State~sta~s: D~ $ 1,500.00 ;~gage 1204. 650.00 450.00 ) ) 1,500.00 1205. 1300. AddlUonal 1301. Surge), to 302. Pest Insp~.;;,.~ to 1303. 1304. 1305. 1308, 1307. 1308. 1400. Total Satt:;r~,~;. Chargal (ii~;.~.i on lines 103, Section J and M2, SacUon K) i 2,677.00 ~'~... CERTIFICATION 'o= ,:.... .I....t al, .nd £1/'~- Estate/o~f An~ IV~ E b/rly./c//o sas,er n /~ ber~y.~_ I~lil, ~3~u rch of ~iod BOrrower ! J/--EL~.~,..~',.P/-,//(/LL.-~' s.,., ! ~ ~ ...~o,,~ ~n Bor~, · ~icnael J. ~roce~i [ ~ ~ ~ ~ 1,500.00 ~IRST COHMONNEALTH FINANCIAL CORP ]IRECT STOCK PURCHASE PLAN ANN EBERLY ].16 OLD HILL DR CAMP HILL PA 17011 STATEMENT OF ACCOUNT Tile Bank al' New Yo~k, Administrator P.O. Box 1958 Newark, NJ 07101-9774 SEQ# Answers to many questions and requests are available by visiting The Bank of New York's website at: http:/Istockbny.com or Email at: Sharaowners~bankofny.com 1-800-.~2q,-qq.R8 Company Number 1003 Account Number 0000].81016 Record Date Payment Date Next An~cipated Investment Date WEEKLY O~ 003387 · CURRENT DIVIDEND PURCHASE INFORMATION Plan Record Date Position Rate Gross Dollars Service Tax Nat Dollars -?,~;cl By You In Cerliltcate Form Held By Plan Tote/ Paid Fees Wil~neid Reinvested Admkis ~'ator 0 2&200.2072 2&200.2072 .1600 q192.05 .00 .00 q].92.0~ YEAR-TO-DATE TRANSACTIONS ~n~llon Date ~s~on Descripllon ~an=~n Oo~=s PrEs ~r Shoe ~§on Sh~es ~ Sh~es Held By Adtnin~a~r BALANCE FORWARD 25575.2087 i/16/Oq ' PLAN DIVIDEND - .............. 4092.03 15'.0684 313.1240 25888.3327 -~/15/0q PLAN DIVIDEND q[q2.1$ '~3.28Iq ~1~.8745' '26200=2072 ~7/15/0q PLAN DIVIDEND q192.0~ 11.766q 356.2712 26556.q784 THE P~[CE IN THE TRANSACT[ON SUMMARY REFLECTS THE lOX DISCOUNT FROI4 THE FAIR MARKE] PR[CE ON SHARES PURCHASED ~[TH DIVIDENDS. REM[NDE~: TO FURTltER EXPEDI'E YOUR ]RANSACT[ON REQUEST, USE THE TEAR OFF STUB ATTACHED BELOW. YEAR-TO-DATE SUMMARY GROSS DIVIDENDS TAXES WI'rHHELD 12426.19 .00 CASH CONTRIBUTIONS t SERVICE FEES .00 { .00 12426.19 347,194.09 TRANSACTION REQUEST FORM - PLEASE KEEP THIS FORM FOR FUTURE REQUESTS Sol Plan Shares (~t~ Numt:~ e~ Whole shares) If "Ar is entered. Par~ipal~n in ~a [dan vSII be L~ Mark rhJ~ box and terminated. Shares will be sold subject to the comp/eta the othersfde Terms and Condillon$ Detailed in the Plan. of form. Do not Sign Issue Plan Shares (Enter N~ber of Whole shares) the C~eJr~--ate(s} If 'Ar is entered. Par~ipalion in the plan ~.al be terminated. A cerlit~cate .",'~ be issued ~n R~,;istered holder(e} name. OplianaJ Cash Coneit~jtion Amo,~t Enclosed - All Paymen~ mu~t be in U.S. Dallas Drawn on a U.S. Bank ~ Paya~e to The Ba~k of New York. :'-L REQUESTS MUST ISIGNATURE E-_' SIGNED BY ALL ' ----;;STERED OY,'IqERS ISIGNATURE (MAKE NO MARKINGS BELOW THIS UNE) 0000181016 DIVIDEND ELECT1ON (Mark tl~ boz and also dec,on box bekr. v)  Reinvest M it<~lfliona~ Purchase - Dividends Autema~ Manila'/ D~ons. Mark t~ ~ ~her ~e of ~o~ O~e~ A,'Jdress Charge I~1 Reinvest Oivider¢ls on Mark th~ boz ar~ compiete Shares ~ ~50.00 H[H[HUH PAYHENT ~[0,000.00 HAX[HUH PER [NVESTHEN' ~[Z0,000.00 HAX[HUH PER YEAR DATE (DAYTIME TELEPHONE) NO. 1003 1002 5 00000005000 499 Mitch¢~ Koa& Millsboro, DE 19966 M~ Co~¢ D~'MB42 (~85) 502-4349 (,302)934-2955 Scp~emb~ 2, 2004 Saul Ewing Attorneys At LaW 2 North Second Street 7th Floor Harrisburg, PA 17101-1604 Re: ~ above-named decedent had on Dear Sir or Madam: Per your inquiry dated August 23, 2004, please be advised that at the time of death, the deposit with this bank the following: Checking Account 1. Type of Account 30186889 Account Number Ownership (Names oJ) AnnM Eberly, Joint Owner Seibert D Eberly Jr, Joint Owner Maronetta F Miller, POA Opening Date Balance on Date of Death Accrued Interest Total 8/28/64 closed 8/23/04 58,781.03 $ 0.93 ........................... Type of Account Account Number Ownership (Names oJ) IRA 035004201745815 Ann M Eberly Betsy E. Dunn, Beneficiary Opening Date Balance on Date of Death Accrued Interest 12/2/82 $125,591.58 $ 1,710.80 $127,302.38 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Saul Ewing Attorneys At Law 2 North Second Street 7th Floor Harrisburg, PA 17101-1604 Phone (888) 502-4349 Fax (302) 934-2955 September 2, 2004 Re: Estate of: Ann M. Eberl¥ Social Security: 187-14-2217 Date of Death: Jul}/25, 2004 Dear Sir or Madam: Per your inquiry dated August 23, 2004, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: Type of Account Account Number Ownership ('Names od~ Opening Date Balance on Date of Death Accrued Interest Total Type of Accozaqt Account Number Ownership (Names oj) Opening Date Balance on Date of Death Accrued Interest Total Checking Account 30186889' AnnM Eberly, Joint Owner Seibert D Eberly Jr, Joint Owner Maronetta F Miller, POA 8/28/64 closed 8/23/04 $8,781.03 $ 0.93 ........................... IRA 035004201745815 Ann M Eberly Betsy E. Dunn, Beneficiary 12/2/82 $125,591.58 $ L710.80 ......................... Type of Account Box Number/Location Ownership (Names o~ Opening Date Safe Deposit Box 0000356 / Highland Park Seibert D Eberly Jr Arm M Eberly 1/25/94 Please be advised, there was no safe deposit box found for the above decedent. For further account information, regarding ownership, closures and/or reimbursement of funds, please call the West Shore Plaza Office # 717-255-2271. Sincerely, Nancy Clagett Records Management Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of E. Ann Eberly' also known as Ann M. Eberly . Deceased No. 21-04-0749 Date of Death July. 25, 2004 Social Security No. 187 - 14 - 2217 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Tnventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in ~h~entory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18. Pa. C.S.'Se, ction 4904 relating to u~-~,q,.falsification to authorities. I~ll,R Nameof Dorm L. Snyder epresentative Attorney: 'J Y ~LJ.~'~'-")~.'.~,/~'I ~.~1, ,.D.,o.: 068s8 x... Address: 2 North Second. Street, ,7cn Floor Dated: No-~-r 22, 2004 Harrisburg, PA 1,7101 Telephone: ( ,71 '7 ) 25 ,7 - ,7524 REAL ESTATE: See Schedule A PERSONAL ESTATE: See Schedule B See Schedule E (Attach Additional Sheets if necessary) Description Value $150,000.00 $623,455.81 $ 22,128 .87 Total: $795,584.68 110128.1 ~EV-1502 E~( + (1-97) (I) SCHEBULEA REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER E. ANN EBERLY 21-04-749 All real property owned solely or as a tenant in common must be repo~ted at feir mad(at value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointJy-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 116 OLD MILL ROAD CAMP HILL, PA 17011 TOTAL (Also enter on line 1, Recapitulation) $ VALUE AT DATE OF DEATH 150,000.00 150,000.00 (Ifmorespace is needed, inse~ additional sheets ofthesame size) STFPA42021F.3 ~EV-1503 E~( + (1-97)(I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER 21-04-749 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. o FIRST COMMONWEALTH FINANCIAL CORP. 26,556.4784 SHARES @ $12.515 PER SHARE U.S. SERIES EE BOND #Rl18139938EE DATED 11-94 FACE AMOUNT $200.00 FIRST COMMONWEALTH FINANCIAL CORP. 2,678 SHARES @ $12.515 PER SHARE ANHEUSER-BUSCH CO. 4,955 SHARES @ $51.545 PER SHARE SMITH BARNEY CASH 332,348.34 153.76 33,515.17 255,405.47 2,033.07 TOTAL (Also enter on line 2, Recapitulation) $ 6 2 3,4 5 5.8 '[ (If more space is needed, insert additional sheets of the same size) STF PA42021F,4 15,EV-150'8 E~( + (1-97) {I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF E. ANN EBERLY SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY I FILE NUMBER 21-04-749 Include the proceeds d litigatio~ and the date the proceeds were received by the estate. All property jointly-owned with the right of sun~ivo~ship must be disclosed on Schedule E ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2 3 4 5 6 7 8 9 10 11 12 NET PROCEEDS FROM AUCTION OF PERSONAL ITEMS COMMONWEALTH OF PA - UNCLAIMED PROPERTY REIMBURSEMENT OF TAXES PAID M&T CHECKING ACCOUNT OHIO CASUALTY - REFUND COMCAST - REFUND PATRIOT NEWS - REFUND NEW YORKER - REFUND PRUDENTIAL INSURANCE PPL - REFUND MEMBERS 1ST FEDERAL CREDIT UNION - CLOSE ACCOUNT COMMERCE BANK 5,950 01 511 92 188 69 8,781 96 199 00 53 16 80 81 35 83 6,217 57 26 37 63 55 20 00 TOTAL (Also enter on line ~,,.D~,,,.'Jr..H. I fl ~ ' '~""l"l'u'a"°n/'~': 2 2,12 8.8 7 (If more space is needed, insert additional sheets of the same size) STF PA42021F.9 BUREAU OF INOIVIDU~i.E~w;'C: INHERITANCE TAX DIVISION PO BOX Z8D60l HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX 700.' 1'1..1 n, .,;"U' J ,. nl' 1- ,tF f': 18 h, i J DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-25-2005 EBERLY 07-25-2004 21 04-0749 CUMBERLAND 101 CI c'l:i LL_' U\ Oprl-,!"J t'~ \1'(:: ,I i....'.J DONN L slIi'tlilnf EsQ SAUL EWING PO BOX 1291 HBG PA 17108 *' REV-1541 EX 'FP [1l.84J E A Allount Rellitted I CHANGED III (21 (31 (41 (51 (61 (71 150.000.00 623.455.81 .00 .00 22.128.87 .00 175.340.18 (BI 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 ~ RE.V' :m".Ei<..AFp..r~1":6'!')".N6i'.I.CE.'ij'F.i:NlI!ftYf~NCE.TAX.A.PPRAYsUl'itlt~..Ai:L'ij'WANCE.oii......-.......... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF EBERLY E A FILE NO. 21 04-0749 ACN 101 DATE 01-25-2005 TAX RETURN WAS: (X I ACCEPTED AS FILED 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. Hortgages/Notes Receivable (Schedule OJ 5. Cash/Bank Deposits/Mlsc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule FJ 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subiect to Tax NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX TS: DATE 09-22-2004 11-23-2004 NUHBER CD004411 CD004659 INTEREST/PEN PAID I-I 1,578.95 .00 75,091.98 12.298.83 (111 1121 [131 [141 (91 (101 NOTE: To insure proper credit to your account~ submit the upper portion of this form with your tax payment. 970,924.86 87.390 81 883,534.05 .00 883,534.05 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 883,534.05 X 045 = .00 X 12 = .00 X 15 = [191= AHOUNT PAID 30,000.00 8,259.03 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 39,759.03 .00 .00 39,759.03 39,837.98 78.95CR .00 78.95CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $l~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I ~ ~ ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: E Ann Eberly a/k/a Ann M. Eberly Date of Death: July 25, 2004 Register File No. 21-04-07749 Pursuant to Rule 6.12 of the uCourt Rules, I report the following with respect to completion ofthe administration ofthe above-captioned estate: 1. State whether administration ofthe estate is complete: Yes --K- No 2. If the answer to #1 is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to # 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No -.X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ---X- No_ d. Copies of receipts, releases, joinders and approvals of formal or information accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report. (attached) Date: March 8, 2005 ~~ SAUL EWING LLP POST OFFICE Box 1291 Harrisburg, PA 17108-1291 717.257.7552 (1-' 54463.10 3/7/05. J ~ ."I'lIt 112108.12/8/05 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA ESTATE OF E. ANN EBERLY LATE OF THE TOWNSHIP OF LOWER ALLEN CUMBERLAND COUNTY, PENNSYLVANIA FIRST AND FINAL ACCOUNT OF BETSY E. DUNN, EXECUTRIX Date of Death: July 25,2004 Estate No. 21-04-0749 Donn L. Snyder, Esquire Saul Ewing LLP Post Office Box 1291 Harrisburg, Pennsylvania 17108 717-257-7552 Attorney for the Estate ofE. Ann Eberly COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA ESTATE OF E. ANN EBERLY LATE OF THE TOWNSHIP OF LOWER ALLEN CUMBERLAND COUNTY, PENNSYLVANIA FIRST AND FINAL ACCOUNT OF BETSY E. DUNN, EXECUTRIX SUMMARY AND INDEX PAGE PRINCIPAL 2 Receipts $971,003.81 4 Less Disbursements $126,558.84 6 Balance Before Distribution $844,444.97 Distribution to Beneficiaries $798,594.12 TOT AL PRINCIPAL BALANCE REMAINING $45,850.85 INCOME Receipts 6,149.16 Disbursements 0.00 TOTAL INCOME BALANCE REMAINING 6,149.15 COMBINED BALANCE REMAINING $52,000.00 FOR DISTRIBUTION 112108.1 2/8/05 Commerce Bank - Cash 112108.12/8/05 COMPOSITION OF BALANCE $52,000.00 PRINCIPAL RECEIPTS Inventory Filed Per copy of Inventory Attached Inheritance Tax Refund $970,924.86 78.95 TOTAL PRINCIPAL RECEIPTS $971,003.81 112108.12/8/05 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF INDIVIDUAL TAXES .rANeE TAX DIVISION .IX Z80601 .~ISBURG PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DONN L SNYDER SAUL EWING PO BOX 1291 HBG DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-25-2005 EBERLY 07-25-2004 21 04-0749 CUMBERLAND 101 ESQ '* REV-1547 EX AFP 02-04) E A Anount Relli Hed PA 17108 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!'2i"'.Ex.AFp..nr:6~r.NoT.icE.oF.iNHErtifANcE.TAx.APPRAIsi'f.i€NT:..ALLowANcE.oif................. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF EBERLY E A FILE NO. 21 04-0749 ACN 101 DATE 01-25-2005 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. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 150,000.00 623,455.81 .00 .00 22,128.87 .00 175,340.18 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governnental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 75,091.98 12.298.83 (1lJ (12) (13) (14) NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. 970,924.86 87.390 81 883,534.05 .00 883,534.05 NOTE: I~ an assessment was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate 16. Anount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due (15) .00 X 00 = .00 (16) 883,534.05 X 045 = 39,759.03 (17) .00 X 12 = .00 (18) .00 X 15 = .00 (19)= 39,759.03 fAX CREDITS: ,,"'.."'..... \+J AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 09-22-2004 CD004411 1,578.95 30,000.00 11-23-2004 CD004659 .00 8,259.03 TOTAL TAX CREDIT 39,837.98 BALANCE OF TAX DUE 78.95CR INTEREST AND PEN. .00 TOTAL DUE 78.95CR . IF PAID AFTER DATE INDICATED, SEE REVERSE 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), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.l PRINCIPAL DISBURSEMENTS Schedule H Attached Schedule I Attached Register of Wills - Inheritance Tax Register of Wills - Filing Fee Saul Ewing LLP - Misc. Filings and Copies P A Department of Revenue Preparation of Individual Final Tax Returns Preparation of Final Fiduciary Tax Returns Total Disbursements 112108.12/8/05 $75,091.98 12,298.83 38,259.03 50.00 150.00 9.00 350.00 350.00 $126,558.84 .' .. :1511 EX ~ (1"97)(1) COMMONWEA1.TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-04-749 ESTATE OF E. ANN EBERLY Debts of dececlent must be reported on Schedule I. ITEM NUMBER A. 1. 2. 3. 4. B. 1. 2. 3. 4. DESCRIPTION AMOUNT FUNERAL EXPENSES: PARTHEMORE FUNERAL HOME 6,073.62 ROLLING GREEN - ENGRAVING 221.00 WEST SHORE COUNTRY CLUB 759.51 BETSY E. DUNN - REIMBURSEMENTS - COST OF AIRLINE TICKETS FOR DAUGHTER OF DECEASED 1,834.63 ADMINISTRATIVE COSTS: Personal Representative's Commissions NameofPersonaJRepresentative(s) MARONETTA F. MILLER Sodal Security Number(s) I EIN Number" Personal Representative(s) 193 - 42 - 9811 Street Address 24 VICTORIA WAY City CAMP HILL Stale PA Zip 17011 Year(s) Commission Paid: 2 004 - 2 0 0 5 A1tomeyFees - SAUL EWING LLP 29,127.75 29,127.75 Family Exemption: (If decedenfs address is not 1I1e same as claimant's. attach explanation) Claimant Street Address City Relationship" Claimant to Decedent Stale Zip ProbateFees - REGISTER OF WILLS 538.50 5. Accountanrs Fees 6. Tax Return Preparer's Fees 7. 8 . 9. 10. 11. 12. 13. 14. 15. STFPA42021F.12 CUMBERLAND LAW JOURNAL - ADVERTISE GRANT OF LETTERS SENTINEL - ADVERTISE GRANT OF LETTERS NET EXPENSES FROM SALE OF REAL ESTATE REGISTER OF WILLS M&T - INVENTORY SAFE DEPOSIT BOX MODULAR SYSTEMS - MOVING EXPENSES PPL PA WATER PA WATER 75.00 122.63 1,817.67 6.00 40.00 5,300.00 26.37 16.16 5.39 TOTAL (Also enter on fine 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 75,091. 98 COMMONWEALTH OF PENNSY\.VANlA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF E. ANN EBERLY FILE NUMBER 21-04-749 Include unreimbursed medical expenses. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8 . 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. DESCRIPTION VISA PPL PA WATER TRUGREEN CHEMLAWN LOWER ALLEN TOWNSHIP - SEWER & TRASH SARAH WILLIAMS - AIDE SARAH WILLIAMS - REIMBURSEMENT MCI SAUL EWING LLP - COSTS ADVANCED NAPOLI LANDSCAPING EBERLY MILLS CHURCH VICTOR COHEN, DMD SAUL EWING LLP SAUL EWING LLP M&T - OUTSTANDING CHECKS AS OF DATE OF DEATH SAUL EWING LLP NAPOLI LANDSCAPING Mcr AMOUNT 678.42 63.03 27.09 90.71 73.55 1,555.00 234.83 70.86 140.56 381. 60 7.34 7.95 1,469.00 2,076.04 1,231.27 3,797.50 360.40 33.68 STFPA42021F.13 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12,298.83 Betsy E. Dunn IRAs Betsy E. Dunn - Cash and Securities (includes a portion of growth) Betsy E. Dunn - Securities (includes a portion of growth) Eberly Trust TOTAL 112108.12/8/05 PRIOR DISTRIBUTION $175,340.18 367,743.94 105,510.00 150,000.00 $798,594.12 PROPOSED SCHEDULE OF DISTRIBUTION TO BENEFICIARIES Betsy E. Dunn Total to be Distributed $52,000.00 $52,000.00 112108.1 2/8/05 INCOME RECEIPTS Smith Barney $6,149.15 11210812/8/05 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURTDNISION COMMONWEALTH OF PENNSYLVANIA ESTATE OF E. ANN EBERLY LATE OF THE TOWNSHIP OF LOWER ALLEN CUMBERLAND COUNTY, PENNSYLVANIA PROPOSED SCHEDULE OF DISTRIBUTION It is recommended that the pre-distribution of $798,594.12 and proposed distribution in proceeds from sale of real estate, annuities and cash as follows totaling $ be approved as follows: Betsy E. Dunn $52,000.00 TOTAL $52,000.00 112108.1218105 STATE OF MISSISSIPPI COUNTY OF JaL.~so Y1 SS Betsy E. Dunn, Executrix of the Estate of E. Ann Eberly, deceased, being duly sworn according to law, deposes and says that the foregoing account is true and correct to the best of her knowledge, information and belief, and that no persons claiming to be interested in said Estate as creditors, legatee, next of kin or otherwise, have given notice of their claim to the deponent, in writing or to Donn L. Snyder, her attorney, in writing. ~ f! ,JeU4/flJ BETSY E. D Sworn to and subscribed before me this &. day of "^ We h , 2005. MISSISSIPPI STATEWIDE NOTARY PUBLIC MY COMMISSION EXPIRES JAN. 11,.. ,009 BONDED THRU STEGALL NOTARY SeRVICE 112108.1 2/8/05 ESTATE SETTLEMENT AGREEMENT This Agreement made this 2nd day of March, 2005, by and between Betsy E. Dunn, Executrix of the Estate of E. Ann Eberly, and Betsy E. Dunn and Ann Eberly Family Trust, sole beneficiaries of said Estate. In accordance with the desire that the settlement and distribution of the Estate of E. Ann Eberly be resolved as expeditiously as possible and without the delay of a formal Court accounting, the undersigned, in consideration of the mutual covenants herein expressed, and of the sums received, and intending to be legally bound hereby, agree that: 1. The said E. Ann Eberly died July 25,2004 testate. 2. The undersigned hereby agrees that the entire estate be distributed as set forth in the Schedule of Distribution attached as Exhibit "A" and hereof made a part. Without intending to limit the rights of remedies of the personal representative, the undersigned further agrees to indemnify the personal representative and save her harmless against all liability, loss and expense (including, but not limited to, costs and counsel fee) which the personal representative may incur, whether due to the personal representative's negligence or otherwise, as a result of making the above distributions without formal court audit or other formal estate administration. 3. The undersigned hereby forever fully release, compromise, settles and discharges any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent, vested or hereafter to accrue, which they may have against any other party hereto or against the Estate of E. Ann Eberly, deceased or the personal representative thereof, by reason of any matte~, cause or thing growing out of or relating to any property or assets of the said Estate of E. Ann Eberly, or growing out of or relating to any act of the personal representative in her individual handling of said Estate, even if attributable to negligence, and agrees that any period for the \ \2\08. \ 2/8/05 f' limitation of actions for the collection or any erroneous distribution or distributions shall commence only at such time as the personal representative shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period of collection of any erroneous distribution be less than two years after the actual discovery thereof by the personal representatives. 4. Copies of the prior Releases are attached hereto and made part of this Agreement. 5. The undersigned agrees to execute such additional releases as the personal representative may submit in order to confirm his discharge from any further liability to the parties in connection with said Estate. 6. This Agreement, shall be binding upon the undersigned, their heirs, next of kin, personal representative, successors and assigns. 7. This Agreement may be signed in counter parts. IN WITNESS WHEREOF the undersigned has hereunto set her hand and seal the day and year first above written. BETSY . D Individually and s Executrix of the Estate ofE. Ann berly Sworn to and sub61bed before me this day of tv\Cl~ ulr\ ,2005. ~~ MISSISSIPPI STATEWIDE NOTARY PUBLIC MY COMMISSION EXPiRES JAN. 11, '!:l;C:g BONDED THRU STEGALL NOTARY SERViCE 112108.12/8/05 " t.. IN WITNESS WHEREOF the undersigned has hereunto set his hand and seal the day and year first above written. Sworn to and subscribed before me this ~ day of ~O,.( CN\ ,2005. ~ Not IC' ~~~5~~f~~~~~~~!~ ~~~~E BONDED THRU STEUI\I-L- 112108.1 2/8/05 . . i' IN WITNESS WHEREOF the undersigned has hereunto set his hand and seal the day and year first above written. ~ ~ P DODD L. Snyder, co:ob Trust Sworn to and subscribed before me this Ol,,^" da1l1l!fJ005 Notary Public Not~jridl Seal Lori A. B Zerbe. Notary Public City Of Harrd-d..if(j. Dauphin County My~~rl~TljssiOn Expires .Jan 7, 2006 lembu, Pdll~s,/iva;1ia Association 01 Notaries 11210812/8/05 . . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA ESTATE OF E. ANN EBERLY LATE OF THE TOWNSHIP OF LOWER ALLEN CUMBERLAND COUNTY, PENNSYLVANIA PROPOSED SCHEDULE OF DISTRIBUTION It is recommended that the pre-distribution of $798,594.12 and proposed distribution in proceeds from sale of real estate, annuities and cash as follows totaling $52,000.00 be approved as follows: Betsy E. Dunn $52,000.00 TOTAL $52,000.00 112108.12/8/05 IN RE: THE ESTATE OF IN THE COURT OF COMMON PLEAS E. ANN EBERLY, DECEASED CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO. 22-04-0749 SATISFACTION AND AWARD The undersigned, hereby acknowledge that Betsy E. Dunn, Executrix of the Estate of E. Ann Eberly, deceased, has distributed to the undersigned cash in the amount of Eight Hundred Fifty Thousand Five Hundred Ninety Four and 12/1 00 Dollars ($850,594.12) as full payment of all sums due pursuant to the Estate ofE. Ann Eberly, directs and authorizes the Clerk ofthe Orphan's Court Division to mark satisfied of record the award which may be made in his individual favor. f) IN WITNESS WHEREOF, the undersigned has caused these presents to be executed this i2L-dayof ~OYcYl ,2005. Witness: BETSY E. DUNN ~~av~ ~ 2 I (J1.{MNU No. 164-56-8424 112108.12/8/05 IN RE: THE ESTATE OF IN THE COURT OF COMMON PLEAS E. ANN EBERLY, DECEASED CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION FILE NO. 22-04-0749 SATISFACTION AND AWARD The undersigned, hereby acknowledge that Betsy E. Dunn, Executrix of the Estate of E. Ann Eberly, deceased, has distributed to the undersigned cash in the amount of One Hundred Fifty Thousand Dollars ($150,000) as full payment of all sums due pursuant to the Estate of E. Ann Eberly, directs and authorizes the Clerk of the Orphan's Court Division to mark satisfied of record the award which may be made in his individual favor. ~ f) IN WITNESS WHEREOF; the undersigned has caused these presents to be executed this ~dayof_MQYcJr\ ,2005. Witness: EBERLY TRUST ~aA;~ ~i-~ J# EIN &4_ -/ ~1'3~ 112108.1 2/8/05 j" co. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* BUREAU OF INDIVIDUAL..T~*E$ INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 REV-16D7 EX iFP 112-D~1 F) \) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-28-2005 EBERLY 07-25-2004 21 04-0749 CUMBERLAND 101 E A DONN L SNYDER SAUL EWING PO BOX 1291 HBG ESQ Allount Rellitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~~:r~~~.!5r.i~~..r81~.~J'........;..:rA~!~e1r~l5r.~'~~A~.b".Atl:60~...j(...................... ESTATE OF EBERLY E A FILE NO. 21 04-0749 ACN 101 DATE 02-28-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY 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: 01-18-2005 PRINCIPAL TAX DUE:. 111111111111__......lllnH"UIIIIHIIIIIIIIIIIIIIII....IIIIIII.. 39,759.03 PAYMENTS (TAX CREDITS): ~ PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-22-2004 CD004411 1.578.95 30,000.00 11-23-2004 CD004659 .00 8,259.03 02-14-2005 REFUND .00 78.95- TOTAL TAX CREDIT 39,759.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )