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Home My WebLink About03-0296Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Harold R. Prowell also known as , Deceased Social Security No. 161-32-4990 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:) · A. Probate and Grant of Letters and aver that Petitioner(s) is/are the executors Decedent, dated October 30, 1989 and codicil(s)dated September 23, 1994 named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (c,t.a., d.b.n.c.t.a.: pendente llte; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at Apt. #109, 325 Wesley Drive, Mechanicsburq, Lower Allen Township, Pennsylvania (list street, number and municipality) Decedent, then 96 years of age, died March 25, 2003, at Holy Spirit Hospital (Location) Decedent at death owned property with estimated values as follows: (if domiciled in PA) All personal property ....................................... $ (If not domiciled in PA) Personal property in Pennsylvania ............................. $ (If not domiciled in PA) Personal property in County .................................. $ Value of real estate in Pennsylvania ........................................................... $ Total ........................................................................... $. Real Estate situated as follows: Wherefore, Petitioner(s) respecffully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I Signature [yl~ea orprln[ea name ano resloence ITolbert V. Prowell 413 North York Road, Mechanicsburg, PA 17055 Myra P. Reilly 3006 Jason Place, Madison, WI 53719 Folm RW-1 Page 1 of 2 (Cumberland County - Rev 9/92) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this ~-~ ~¢~ day of ~~1~ 2o~ Estate of Harold R. Prowell T Ibert P, I Myra P. Reilly DECREE OF REGISTER , Deceased No. 21-03-0296 also known as Social Security No: 161-32-4990 Date of Death: March 25, 2003 AND NOW, MAY 13, ,2003, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters · Testamentary [] of Administration are hereby granted to Tolbert V. Prowell and M~a P. Reilly in the above estate and that the instrument(s), if any, dated October 30, 1989 and September 23, 1994 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $. Short Certificate(s).~ ...... $. Renunciation .................. $. Affidavit ( ) ................. $. Extra Pages (2J) ............ $. Codicil ..........................$. JCP Fee ........................ $ Inventory & Tax Forms... $ Ot h e r..C~ t ~_. X.~,~,*. L:~.~,&,~. $ TOTAL ................ $ 2,q~.oo I.b .oo ~0. SO l 0.00 Attorney: Vicky Ann Trimmer I.D. No: 49679 i'E~, O(_-) Address: Mette, Evans & Woodside 3401 North Front Street Harrisburg, PA 17110-0950 Telephone: 717-232-5000 ~(~],~-~--'~ DATE FILED: I~LA_Y 12, 2003 I '7-/g-~'/0 21-03-296 REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS law, depose(s) and say(s) that X~ ./,/ present and saw request of testat in h presence an 'n the presence of each other) (in the presence of the other subscribing witness(es)). .' Sworn to or affirmed and subscribed before me this _ day of ~ (Name) 19 ~. (Address) Register (Name) (Address) REGISTER OF WILLS OF .CALtv~A_f~_L~ COUNTY OATH OF NON-SUBSCRIBING WITNESS s and a s t a[ (each) ta~ subscriber hereto, if 1 familiar with the signature of '-~ 0oC~ (each) being duly qu '' ' g O codicil testat 0C of (one of the subscribing witnesses to) the will presented herewith and codicil that -~x~A believes the signature on the will is in the handwriting of to the best of %~ (- knowledge and belief. Sworn to or affirmed and subscribed before me ~2~zZ~_~~OL~ day of (Name) Register ~X~Address) (Name) (Address) 21-03-0296 MAR-28-03 14:02 FROM:METTE EVANS WOODSIDE ID:717 238 1818 PAGE 1/3 iVIETFE, EVANS & WOOl)SIDE ATTORNEYS AT LAW P.O. l~ox HAP-RISBURG, PA 171104)9~ IRS NO. (717) 2~-1516 A. HO¥ DOYLE YAm~r~ (3- SCOrrC. ~ J~ms W, Ev~ 240-7797 FROM: Vicky Ann Trimmer, Esquire DATE: Mamh 28, 2003 TIME: PAGES: (~TCLr,~O COV~R SI-I~ET)' 6 CLIE~ NO.: 8198.60 _o,); 1W~,SSAGE: Codicil for Harold R. Prowell The hard copy of t. hi.~ transmittal will __ follow. The hard copy of this transmittal will not ___X.__ follow. If there are any problems, please call Dawn at (717) 232-5000. NOTICE The information contained in this fa~imile message is CONFIDENTIAL and intended only for the p~x~ona] use of the person named above as addressee. It may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intencled recipient, or the employee or agent responsible for delivering this message to the intended recipient YOU APE HEREBY NOTIFIED that any dissemination, distribution, or ~pying of the communication i~ strictly prohibited. It ma)' be a violation of tlae coniSdentiali~y sections of the U-S. Internal Revenue Code or of state statutes, and could subject you to legal action. If you have received this comm-nlcation in error, please notify us by telephone (collect, if necessary), at the number listed above, and return the origh-ud messa~ to us at the address above. Thank You, MAR-28-03 14=02 FROM=METTE EVANS WOODSIDE !,, ID=?I? ~3S 181G PAGE CODICIL TO ~ WILL HAROLD K. FKOWELL I, HAROLD K. PROW]ELL, of Camp Hill, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated 0ctober 30, 1989. follows' I hereby modify said Last Will and Testament as ~: ITEM V of said Last Will and Testament is amended to read as follows' I__~ V: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the precedin§ portions of this Will to my daughter, MYRA P. REILLY, as Trustee (hereinafter referred to as "Trustee"), IN TI~UST, NEVERTHE~LE$$, to be further divided into four (4} part~, each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust A", "TruSt B", "TruSt C", and "Trust D". "Trust A"' There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that can pass free of federal estate · .'£rUSt.~~' ~-lve (5~)..percent of my resi'dua~y estate, to 5e held, administered and distributed in accordance with ITEM VII of this Will. "Trust C": There shall be placed in "Trust C" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITF2~ VIii of this Will. - 2 - MAR-28-03 14:83 FROM:METTE ~V~N8 W00DSIDE ID:71? 23~ 181~ PAGE 3/3 son, TOLBERT V. PROWELL, and my daughter, IffRA P. KEILLt. If either of said children are deceased, the share of such deceased children shall be paid to the then living issue of such then deceased child, per stirpes. If either of my said children are not then living and are not survived by then living issue, the share otherwise payable to my said deceased child or his/her issue shall be paid to my then living child or if deceased to his/her then livin~ issue, per stirpes. ?TEM III: ITE/~ XV of said Last wiii and Testament is amended to read as follows: I ~_~: I hereby nominate, constitute and appoint my son, TOLRERT V. PROWELL, and my dau§hter, MYRA P. REiLLY, to be the Executors, herein collectively referred to as "Executor',. In the event that either of the Executors dies or becomes unable or refuses to serve as Executor, the surviving Executor shall continue to serve as the sole Executor. My daughter, PIIQ{A P. R~ILLY, shall have the power to appoint her successor Trustee by instrument in writing delivered to the successor Trustee during her lifetime or in her Last Will and Testament. in the event of the death of my said dau§hter, ~ p. i~EiLLY, without havin~ appointed her successor Trustee, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, shall serve as successor Trustee. In the event of the death of both of said individual Executors, or their inability or refusal to serve as Executor, I nominate, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, HarrisburE, Pennsylvania, to be the Executor. The Executor and -4- tO my dauEhter, ~/YRA P. REiLLY, and my son, TOLBERT V. PEOWELL, provided, however, that the principal of this Trust shall be expended only for the proper support, maintenance, and welfare of my son, GILBERT V. PR0WELL, durinE his lifetime. Upon the death of my said son, GI?.REKT V. PROWELL, the Trustee shall divide the principal and any accretion~ thereto and the accumulations of income into two (2) equal shares. The Trustee shall pay one (i) such share to each of my - 3 - · egi ter (glerl the ®rpban ' MARY C. LEWIS COURTHOUSE, CARLISLE, PA 17013 Register of Wills & Clerk of the Orphans' Court JERRY R. DUFFIE, ESQ. Solicitor TO: Ralph H. Wright, Jr., Esquire Johnson, Duffle, Stewart and Weidner 301 Market Street, P O Box 109 Lemoyne, PA 17043 Date: 04-03-03 ENCLOSED PLEASE FIND THE PETITION FOR THE ADMISSION OF A COPY OF LOST WILL, AND LOST CODICIL, OF HAROLD R. PROWELL, DECEASED, DECREE, COPY OF WILL AND COPY OF CODICIL, ESTATE INFORMATION SHEET, PETITION FOR GANT OF LETTERS TESTAMENTARY, OATH OF PERSONAL REPRESENTATIVE, 2 NON-SUBSCRIBiNG WITNESS, THEY DID PAY FOR THE PETITION FOR ADMISSION OF THE COPY AND DECREE A NUMBER WAS GIVEN 21-03-0296, WE WILL WAIT FOR YOUR ANSWER BEFORE WE DO ANYTHING. PLEASE REPLY TO THE ATTENTION OF CHERY, (717)240-5340 OR DONNA, THANK YOU. CHERYL A. WINTERS, DEPUTY FAX # 717-761-3015 FAX TRANSMITTAL TO RALPH H. WRIGHT, JR., ESQUIRE A ~I~I~N' RALPH FROM- DATE~ CHEgYL A. WINTERS, 2ND DEPUTY APRIL 2~,-2003' CAI,L (717) 240~6345 l"()l( ANY INQUIRIES FROM: REGISTER OF WILLS Country of Cumberland One Courthouse Square Carlisle, PA 17013-3387 FAX # (717) 240-7797 PAGE ()NI.i ()t" 7 COURTHOUSE, CARLISLE, PA 17013 Register o~ Wills & Clerk of the Orphans' Court JERRY IL DUFFLE, ESQ. Solicitor TO: RALPH H. WRIGHT, JR. ESQUIRE Date: 04-25-2003 OUR OFFICE RECEIVED THIS NEW DECREE AND AMENDED PETITION FOR THE ADMISSION OF A COPY OF A LOST WILL AND CODICIL TO PROBATE IN THE HAROLD R. PROWELL ESTATE. DONNA WANTED ME TO FAX THE PETITION AND ORDER TO YOU, SHE STILL THINKS THAT THIS IS NOT THE CORRECT WORDING. YOU CAN REACH ME AT (717) 240-5340, THANK YOU CHERYL ATTORNEYS At LAW HARRISBURG, PENNSYLVANIA 17110-0950 P. O. BOX 5950 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased DECREE AND NOW, this __ day of ,2003, upon consideration of the Petition, it is hereby Ordered and Decreed that the signed copy of the Last Will and Testament of Harold R. Pmwell dated October 30, 1989 and the signed copy of the Codicil of Harold R. Pmwell dated September 20, 1994 are hereby admitted to Probate. REGISTER OF WILLS: By: REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF ' HAROLD R. PROWELL, · NO. Deceased AMENDED PETITION FOR THE ADMISSION OF A COPY OF A LOST WILL AND CODICIL TO PROBATE TO THE HONORABLE JUDGES Of SAID COURT: AND NOW comes Tolbert V. Prowell and Myra P. Reilly, Executors of the Estate of Harold R. Prowell, by and through their attorney, Vicky Ann Trimmer, Esquire and respectfully represents that: 1. Petitioners, Tolbert V. Prowell and Myra P. Reilly are the Executors under the Last Will and Testament and Codicil of Harold R. Prowell. 2. Harold R. Prowell is survived by three children: Tolbert V. Prowell, Myra P. Reilly and Gilbert V. Prowell. 3. Harold R. Prowell executed a Last Will and Testament in the offices of James A. Ulsh, Esquire on October 30, 1989, before three witnesses. A true and correct copy is attached hereto as Exhibit A. 4. Harold R. Prowell retained the original signed Last Will and Testament and took it with him when he left the offices of James A. Ulsh, Esquire. 5. Harold R. Prowell executed a Codicil to the Last Will and Testament dated October 30, 1989 in the offices of James A. Ulsh, Esquire on September 24, 1994, before three witnesses. A true and correct copy is attached hereto as Exhibit B. 6. Harold R. Prowell retained the original Codicil and took it with him when he left the offices of James A. Ulsh, Esquire. 7. On numerous occasions since 1994, Harold R. Prowell discussed the contents of his Will and Codicil with his attorney, James A. Ulsh, Esquire of Mette, Evans & Woodside and expressed no intent or desire to alter the provisions of either document. 8. In 2001, Harold R. Prowell moved from his residence at 3000 Mayfred Lane, Camp Hill, Pa 17011 to an apartment at Bethany Village, Wesley Drive, Mechanicsburg, Pennsylvania 17055. 9. Since the time of the move, the original Last Will and Testament and the original Codicil have not been seen. 10. In February of 2003, Harold R. Prowell and his children conducted a thorough search of his residence for his Last Will and Testament and Codicil and were unable to locate either document. 11. Harold R. Prowell, through his son, Tolbert V. Prowell, contacted his attorney, James A. Ulsh, Esquire to inquire as to the impact of losing the original Last Will and Testament and the original Codicil. 12. James A. Ulsh, Esquire recommended that the documents be re-executed as soon as possible and prepared duplicate versions of both documents. 13. The health and mental condition of Harold R. Prowell deteriorated quickly making it impossible to re-execute the Last Will and Testament and Codicil or engage in any additional estate planning. 14. Harold R. Prowell passed away on March 25, 2003 at the age of 96. 15. Following the death of Harold R. Prowell, the EXecutors named in the documents conducted another search to attempt to locate the original documents and failed to locate them. 16. Following the death of Harold R. Prowell, James A. Ulsh, Esquire conducted a search of the files and safe deposit boxes and safes of Mette, Evans & Woodside to attempt to locate the original documents and failed to locate them. 17. The search of the files of Mette, Evans & Woodside located the signed copies of the documents which are attached hereto. 18. All of the children of Harold R. Prowell consent to the admission of the copies to probate. WHEREFORE, Petitioners request that the Register of Wills issue a Decree authorizing the admission of the signed copies of the Last Will and Testament and Codicil of Harold R. Prowell be admitted to probate. By: Vicky~,~n Trimmer, Esq. Sup. Ct. I.D. No. 49679 METTE, EVANS & WOODSIDE 3401 North Front Street P. O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 Attorney for Petitioners IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION DECREE AND NOW, this ~ day of ,2003, upon consideration of the Petition, it is hereby Ordered and Decreed that the signed copy of the Last Will and Testament of Harold R. Prowell dated October 30, 1989 and the signed copy of the Codicil of Harold R. Prowell dated September 20, 1994 are hereby admitted to Probate. BY THE COURT: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION PETITION FOR THE ADMISSION OF A COPY OF A LOST WILL AND CODICIL TO PROBATE TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes Tolbert V. Prowell and Myra P. Reilly, Executors of the Estate of Harold R. Prowell, by and through their attorney, Vicky Ann Trimmer, Esquire and respectfully represents that: 1. Petitioners, Tolbert V. Prowell and Myra P. Reilly are the Executors under the Last Will and Testament and Codicil of Harold R. Prowell. 2. Harold R. Prowell is survived by three children: Tolbert V. Prowell, Myra Pi Reilly and Gilbert V. Prowell. 3. Harold R. Prowell executed a Last Will and Testament in the offices of James A. Ulsh, Esquire on October 30, 1989, before three witnesses. A true and correct copy is attached hereto as Exhibit A. 4. Harold R. Prowell retained the original signed Last Will and Testament and took it with him when he left the offices of James A. Ulsh, Esquire. 5. Harold R. Prowell executed a Codicil to the Last Will and Testament dated October 30, 1989 in the offices of James A. Ulsh, ESquire on September 24, 1994, before three witnesses. A true and correct copy is attached hereto as Exhibit B. 6. Harold R. Prowell retained the original Codicil and took it with him when he left the offices of James A. Ulsh, Esquire. 7. On numerous occasions since 1994, Harold R. Prowell discussed the contents of his Will and Codicil with his attorney, James A. Ulsh, Esquire of Mette, Evans & Woodside and expressed no intent or desire to alter the provisions of either document. 8. In 2001, Harold R. Prowell moved from his residence at 3000 Mayfred Lane, Camp Hill, Pa 17011 to an apartment at Bethany Village, Wesley Drive, Mechanicsburg, Pennsylvania 17055. 9. Since the time of the move, the original Last Will and Testament and the original Codicil have not been seen. 10. In February of 2003, Harold R. Prowell and his children conducted a thorough search of his residence for his Last Will and Testament and Codicil and were unable to locate either document. 11. Harold R. Prowell, through his son, Tolbert V. Prowell, contacted his attorney, James A. Ulsh, Esquire to inquire as to the impact of losing the original Last Will and Testament and the original Codicil. 12. James A. Ulsh, Esquire recommended that the documents be re-executed as soon as possible and prepared duplicate versions of both documents. 13. The health and mental condition of Harold R. Prowell deteriorated quickly making it impossible to re-execute the Last Will and Testament and Codicil or engage in any additional estate planning. 14. Harold R. Prowell passed away on March 25, 2003 at the age of 96. 15. Following the death of Harold R. Prowell, the Executors named in the documents conducted another search to attempt to locate the original documents and failed to locate them. 16. Following the death of Harold R. Prowell, James Al Ulsh, Esquire conducted a search of the files and safe deposit boxes and safes of Mette, Evans & Woodside to attempt to locate the original documents and failed to locate them. 17. The search of the files of Mette, Evans & Woodside located the signed copies of the documents which are attached hereto. 18. All of the children of Harold R. Prowell consent to the admission of the copies to probate. WHEREFORE, Petitioners request that an Order of Court be issued authorizing the admission of the signed copies of the Last Will and Testament and Codicil of Harold R. Prowell be admitted to probate. By: Vicky Ann Trimmer, Esq. Sup. Ct. I.D. No. 49679 METTE, EVANS & W©ODSIDE 3401 North Front Street P. O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 Attorney for Petitioners HOWELL C. METTE ROBERT MOORE CHARLES B. ZWALLY PETER J. gESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D .%NYDER JEFFREY A. ERNICO KATHRYN L. SIMPSON P. DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. gEED PAULA J. LE1CHT GARY J. HElM DAVID A. FITZSIMONS GUY P. BENEVENTANO THOMAS F. SM1DA JOHN F. YANINEK* 21-03-0296 METTE, EVANS & WOODSIDE A PRO~n~SSIONAL 00RPO~,~.~I~0N A'~'I~OI~N~IYS Al' LAW 3401 NOR?H ]PROBP1~ S?REE? P.O. BOX 5950 I~ARRISBURG. PA 17~0-0950 2~985~5 (~ 23~ (~ ~1816 h~p://www, mefle.com VICKY ANN TRIMMER TIMOTHY A. HOY KATHLEEN DOYLE YANINEK JAMES M. STRONG JENNIFER A. YANKANICH RANDALL G. HURST* MARK D. Hire RONALD L. FINCK SCO~ ~ C. SEUE£RY OF COUNSEL JAM~S W. EvANs *MARYLAND BAR April 3, 2003 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Harold R. Prowell Dear Sir/Madam: On Wednesday, April 2, our office filed a Petition for the Admission of a Copy of a Lost Will and Codicil to Probate. At that time you indicated that the Decree would not be signed by a Judge and we should submit a Decree for signature by the Register of Wills. Enclosed are the original and two copies of the corrected Decree. If you have any questions or need further information regarding this document, please do not hesitate to contact our office. Sincerely, Tina L. Otto Legal Assistant to Vieky Ann Trimmer TLO/dlh Enclosures :322422 I IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION DECREE AND NOW, this__ day of ,2003, upon consideration of the Petition, it is hereby Ordered and Decreed that the signed copy of the Last Will and Testament of Harold R. Prowell dated October 30, 1989 and the signed copy of the Codicil of Harold R. Prowell dated September 20, 1994 are hereby admitted to Probate. BY THE COURT: Jo IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION PETITION FOR THE ADMISSION OF A COPY OF A LOST WILL AND CODICIL TO PROBATE TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes Tolbert V. Prowell and Myra P. Reilly, Executors of the Estate of Harold R. Prowell, by and through their attorney, Vicky Ann Trimmer, Esquire and respectfully represents that: 1. Petitioners, Tolbert V. Prowell and Myra P. Reilly are the Executors under the Last Will and Testament and Codicil of Harold R. Prowell. 2. Harold R. Prowell is survived by three children: Tolbert V. Prowell, Myra P. Reilly and Gilbert V. Prowell. 3. Harold R. Prowell executed a Last Will and Testament in the offices of James A. Ulsh, Esquire on October 30, 1989, before three witnesses. A true and correct copy is attached hereto as Exhibit A. 4. Harold R. Prowell retained the original signed Last Will and Testament and took it with him when he left the offices of James A. Ulsh, Esquire. 5. Harold R. Prowell executed a Codicil to the Last Will and Testament dated October 30, 1989 in the offices of James A. Ulsh, Esquire on September 24, 1994, before three witnesses. A true and correct copy is attached hereto as Exhibit B. 6. Harold R. Prowell retained the original Codicil and took it with him when he left the offices of James A. Ulsh, Esquire. 7. On numerous occasions since 1994, Harold R. Prowell discussed the contents of his Will and Codicil with his attorney, James A. Ulsh, Esquire of Mette, Evans & Woodside and expressed no intent or desire to alter the provisions of either document. 8. In 2001, Harold R. Prowell moved from his residence at 3000 Mayfred Lane, Camp Hill, Pa 17011 to an apartment at Bethany Village, Wesley Drive, Mechanicsburg, Pennsylvania 17055. 9. Since the time of the move, the original Last Will and Testament and the original Codicil have not been seen. 10. In February of 2003, Harold R. Prowell and his children conducted a thorough search of his residence for his Last Will and Testament and Codicil and were unable to locate either document. 11. Harold R. Prowell, through his son, Tolbert V. Prowell, contacted his attorney, James A. Ulsh, Esquire to inquire as to the impact of losing the original Last Will and Testament and the original Codicil. 12. James A. Ulsh, Esquire recommended that the documents be re-executed as soon as possible and prepared duplicate versions of both documents. 13. The health and mental condition of Harold R. Prowell deteriorated quickly making it impossible to re-execute the Last Will and Testament and Codicil or engage in any additional estate planning. 14. Harold R. Prowell passed away on March 25, 2003 at the age of 96. 15. Following the death of Harold R. Prowell, the Executors named in the documents conducted another search to attempt to locate the original documents and failed to locate them. 16. Following the death of Harold R. Prowell, James A. Ulsh, Esquire conducted a search of the files and safe deposit boxes and safes of Metre, Evans & Woodside to attempt to locate the original documents and failed to locate them. 17. The search of the files of Mette, Evans & Woodside located the signed copies of the documents which are attached hereto. 18. All of the children of Harold R. Prowell consent to the admission of the copies to probate. WHEREFORE, Petitioners request that an Order of Court be issued authorizing the admission of the signed copies of the Last Will and Testament and Codicil of Harold R. Prowell be admitted to probate. By: Vicky/An'n'Trimr~er, Esq. Sup. Ct. I.D. No. 49679 METTE, EVANS & WOODSlDE 3401 North Front Street P. O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 Attorney for Petitioners REGISTER OF WILLS CUMBERLAND COUN'FY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased AMENDED PETITION FOR THE ADMISSION OF A COPY OF A LOST WILL AND CODICIL TO PROBATE TO THE HONORABLE JUDGES OF SAID COURT: AND NOW comes Tolbert V. Prowell and Myra P. Reilly, Executors of the Estate of Harold R. Prowell, by and through their attorney, Vicky Ann Trimmer, Esquire and respectfully represents that: 1. Petitioners, Tolbert V. Prowell and Myra P. Reilly are the Executors under the Last Will and Testament and Codicil of Harold R. Prowell. 2. Harold R. Prowell is survived by three children: Tolbert V. Prowell, Myra P. Reilly and Gilbert V. Prowell. 3. Harold R. Prowell executed a Last Will and Testament in the offices of James A. Ulsh, Esquire on October 30, 1989, before three witnesses. A true and correct copy is attached hereto as Exhibit A. 4. Harold R. Prowell retained the original signed Last Will and Testament and took it with him when he left the offices of James A. Ulsh, Esquire. 5. Harold R. Prowell executed a Codicil to the Last Will and Testament dated October 30, 1989 in the offices of James A. Ulsh, Esquire on September 24, 1994, before three witnesses. A true and correct copy is attached hereto as Exhibit B. 6. Harold R. Prowell retained the original Codicil and took it with him when he left the offices of James A. Ulsh, Esquire. 7. On numerous occasions since 1994, Harold R. Prowell discussed the contents of his Will and Codicil with his attorney, James A. Ulsh, Esquire of Mette, Evans & Woodside and expressed no intent or desire to alter the provisions of either document. 8. In 2001, Harold R. Prowell moved from his residence at 3000 Mayfred Lane, Camp Hill, Pa 17011 to an apartment at Bethany Village, Wesley Drive, Mechanicsburg, Pennsylvania 17055. 9. Since the time of the move, the original Last Will and Testament and the original Codicil have not been seen. 10. In February of 2003, Harold R. Prowell and his children conducted a thorough search of his residence for his Last Will and Testament and Codicil and were unable to locate either document. 11. Harold R. Prowell, through his son, Tolbert V. Prowell, contacted his attorney, James A. Ulsh, Esquire to inquire as to the impact of losing the original Last Will and Testament and the original Codicil. 12. James A. Ulsh, Esquire recommended that the documents be re-executed as soon as possible and prepared duplicate versions of both documents. 13. The health and mental condition of Harold R. Prowell deteriorated quickly making it impossible to re-execute the Last Will and Testament and Codicil or engage in any additional estate planning. 14. Harold R. Prowell passed away on March 25, 2003 at the age of 96. 15. Following the death of Harold R. Prowell, the Executors named in the documents conducted another search to attempt to locate the original documents and failed to locate them. 16. Following the death of Harold R. Prowell, James A. Ulsh, Esquire conducted a search of the files and safe deposit boxes and safes of Mette, Evans & Woodside to attempt to locate the original documents and failed to locate them. 17. The search of the files of Mette, Evans & Woodside located the signed copies of the documents which are attached hereto. 18. All of the children of Harold R. Prowell consent to the admission of the copies to probate. WHEREFORE, Petitioners request that the Register of Wills issue a Decree authorizing the admission of the signed copies of the Last Will and Testament and Codicil of Harold R. Prowell be admitted to probate. VickyJAnn Trimmer, Esq. Sup. Ct. I.D. No. 49679 METTE, EVANS & WOODSIDE 3401 North Front Street P. O. Box 5950 Harrisburg, PA 17110-0950 (717) 232-5000 Attorney for Petitioners VERIFICATION Myra P. Reilly, the Petitioner in the foregoing matter, state the facts in the foregoing Petition are true and correct to the best of her knowledge, information and belief. This statement is made subject to penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsifications to authorities. P. Reilly VERIFICATION Tolbert V. Prowell, the Petitioner in the foregoing matter, state the facts in the foregoing Petition are true and correct to the best of his knowledge, information and belief. This statement is made subject to penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsifications to authorities. DATE: ~,~..J., ,2003 Tolbert V. Prowell CONSENT Tolbert V. Prowell, Myra P. Reilly and Gilbert V. Prowell, the children of Harold R. Prowell, consent to the admission of the signed copies of his Last Will and Testament and Codicil to probate in Cumberland County, Pennsylvania and acknowledge that our interests under the intestate laws of the Commonwealth of Pennsylvania may vary significantly than those interests in the documents requested to be admitted to probate. ,2003 Tolbert V. Prowell DATE: ,2003 ,2003 Myra P. Reilly Gilbert V. Proweli ~" --- REZ~L¥ MYR~ 02 Tolbert V. Pmwell, Myra P. Reiliy and Gilbert V. Prowell, the children of Haroid R. Prowel~, consent to the admission of the signed copies of his Last Will and Testament and Codicil to probate in Cumberland County, Pennsylvania and acknowledge that our interests under the intestate laws of the Commonwealth of Pennsylvania may vary significantly than those hterests in the clocurnents requested to be admitted to probate. DATE: .... 2003 Tolbert V. Prowell Reilly DATE:_ .. :: 2003 Gilbert V. Prowell IN RE: IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION AFFIDAVIT OF JAMES A. ULSH, ESQ. I, the undersigned, being the attorney of Harold R. Prowell, do affirm and state: 1. I am a licensed attorney in the Commonwealth of Pennsylvania, practicing law with the firm of Mette, Evans & Woodside. 2. I have represented Harold R. Prowell in his estate planning and other matters since at least 1989. 3. I prepared the Last Will and Testament dated October 30, 1989. 4. I prepared the Codicil to the Last Will and Testament dated October 30, 1989 which is dated September 23, 1994. 5. Following the execution of both documents, Harold R. Prowell retained possession of both original documents which was his practice at all times since my representation of him began. 6. On several occasions following the execution of his Codicil in 1994, Harold and I discussed his estate planning matters and documents. 7. At no time since 1994 did Harold indicate any desire to alter or change or revoke his previously executed documents. 8. The copies of the Last Will and Testament and the Codicil attached to the Petition were made and retained by me at the time of their execution. Upon learning of the fact that the original documents could not be located, I recommended that Harold re-execute them. 10. I prepared duplicates of both documents for Harold to execute. 11. Harold was unable to execute the duplicate documents due to a rapid deterioration of his physical and mental condition. 12. The copies of the Last Will and Testament and the Codicil represent the intent of Harold R. Prowell regarding the disposition of his estate. DATE:-~J/i / ,2003 ?..___--~-') .___ ~,._.~_~...~_.~ lsh, Esquire Sworn arid subscribed before me !hisJ-s/- day ofL'~w_~ , 2003. (SEAL') Notary Public ,, .... --r-. 14, IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION AFFIDAVIT OF TOLBERT V. PROWELL I, the undersigned, being the son of Harold R. Prowell, do affirm and state: 1. I am one of two sons of Harold R. Prowell. I have assisted Harold R. Prowell in his personal affairs on a regular basis due to his advanced age. I saw a copy of Harold's the Last Will and Testament dated October 30, 1989 on or about the time it was executed. I saw a copy of the Codicil to the Last Will and Testament dated October 30, 1989 which is dated September 23, 1994 on or about the time it was executed. o I was aware that following the execution of both documents, Harold R. Prowell retained possession of both original documents which was his practice. On several occasions following the execution of his Codicil in 1994, my father, Harold, told me that he had discussed his estate planning matters and documents with James A. Ulsh, Esquire and everything was satisfactory. At no time since 1994 did my father, Harold, indicate any desire to alter or change or revoke his previously executed documents. In 2001, my father, Harold, moved from his residence in Camp Hill to an apartment at Bethany Village. In February, 2003, my father's condition began deteriorating and he attempted to find his original documents. 10. Following a thorough search of his apartment, we were unable to locate the original documents. 11. My father, Harold, requested that I contact his attorney, James A. Ulsh, Esquire, to determine what happens when the original Will and Codicil are lost. 12. Attorney Ulsh advised us that a copy of the documents could be admitted to probate following an elaborate procedure but that it was his recommendation that Harold re-execute both documents. 13. My father, Harold, indicated a willingness to re-execute the documents but did not express any intent to alter his previously established arrangements. 14. Attorney Ulsh prepared duplicate copies of the documents to be executed. 15. My father, Harold, was unable to sign the duplicate documents due to a rapid deterioration of his physical and mental condition. 16. At no time during his last illness did my father, Harold, express any intent or desire to alter his estate planning arrangements. 17. My father, Harold, had many opportunities to alter his estate planning documents and on each occasion concluded that no changes were warranted or desired. 18. The copies of the Last Will and Testament and the Codicil represent the intent of Harold R. Prowell regarding the disposition of his estate. DATE:~ -%. ,2003 Tolbert V. Prowell Sworn and sdbscribed before me this/_5/- day of/~rT'/ ,2003. (SEAL) Notary Public :321660 1 EXHIBIT A HAROLD R. PROWELL I, HAROLD R. PROWELL, of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be payable by my estate or by any recipient of any property, shall be paid by the Executor out of the property passing under ITEM V of this Will, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. iTEM II: I direct the Executor to pay the expenses of my last illness and funeral expenses from the property passingunder~ this Will as an expense and cost of administration of my estate. ITEM III: I specifically decline to exercise the Power of Appeintment contained in the Last Will and Testament of my wife, MYRA V. PROWELL. ITEM IV: If I predecease my wife, MYRA V. PROWELL, I give and bequeath to her absolutely and in fee simple all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and Page 1 .... '~ -;k~' all other articles of household or personal use or adornment and all policies of insurance thereon. If I do not predecease my said wife, I make said bequest to my children living at the time of my death, to be divided among them as they shall agree. Should there be no agreement, such property shall be divided among them by the Executor in as nearly equal portions as is deemed practical in the sole discretion of the Executor, having due regard to the personal preferences of such children. ITEM V: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, to my.son, TOLBERT V. PROWELL, and my daughter, MYRA P. REILLY, as Trustees (hereinafter collectively referred to as "Trustee"), IN TRUST NEVERTHELESS, to be further divided into four (4) parts, each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust A", "Trust B", "Trust C", and "Trust "Trust A": There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the unified credit and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or char'itable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax and of .~t,~'-'~ Page 2 ~l ''~I'~' which the denominator shall be the value of my residuary estate. For purposes of establishing such fraction, the values finally fixed in the Federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass under "Trust A" and that said numerator may be affected by the action of the Executor in exercising certain tax elections. Trust "A" is to be held, administered and distributed in accordance with ITEM VI of this Will. "Trust B": There shall be placed in "Trust B" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITEM VII of this Will. "Trust C": There shall be placed in "Trust C" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITEM VIII of this Will. "Trust D": The balance of my residuary estate not placed in "Trust A", "Trust B", or "Trust C" shall be placed into "Trust D", to be held, administered and distributed in accordance with ITEM IX of this Will. ITEM VI: apply to "Trust A": The following provisions shall (a) The Trustee shall pay over all of the net income and so much of the principal as Trustee, in the Page 3 sole discretion of the Trustee, deems proper for their proper support, maintenance, and welfare, to or among my wife, MYRA V. PROWELL, and my children living at the time of each distribution. In determining the amount of net income, if any, to be distributed to any beneficiary hereunder, and in exercising the Trustee's discretion to distribute principal, the Trustee shall take into consideration the standard to which each beneficiary is accustomed, and shall make distributions in such proportions as the Trustee shall deem advisable in the Trustee's absolute discretion, based on the varying needs and circumstances of the beneficiaries, regardless of whether any distribution shall be equal to any other distribution, or whether all of such net income may be distributed to one or more of the beneficiaries and none to others. It is my desire, but not my mandate, that my wife shall be preferred in distribution of income and also principal. It is my intention and I expressly direct that any rules of trust law which may require impartiality and equality as among income beneficiaries and as between remaindermen shall be disregarded and that the Trustee shall exercise the authority herein given to Trustee in the interests of the income beneficiaries and without regard to the interests of remaindermen. Such payments of principal shall not be considered advancements as to any beneficiary entitled to share in the ultimate distribution of the trust fund. In making such distributions, the Trustee shall consider the Page respective needs of the beneficiaries as they appear at the %ime, as I, myself, would consider if living, rather than any equality of shares. In the case of the death of a beneficiary prior to termination of this Trust, the Trustee is authorized, but not required, to pay the funeral expenses of such beneficiary, or any part thereof, and the expense of a suitably marked placed of internment, out of either income or principal. (b) Upon the death of my said wife, the Trustee shall convey and pay over all of the remaining assets, to one or all, or less than all of my issue (and for the purpose hereof, an adopted child shall be considered to be the child of the adopting parent), or charitable organizations, in such amounts or proportions, and in such lawful interest or estates, whether absolutely or in trust, as my said wife may have directed, either by instrument filed with the Trustee during her lifetime exercising this Power of- Appointment or by her Last Will and Testament. In no event may this Power of Appointment be exercised in favor of my said wife, her estate or creditors of either. (c) If this Power of Appointment is for any reason not validly exercised by my said wife in whole or in part during her lifetime, or in her Last Will and Testament, then upon the death of my said wife, the Trustee shall divide the principal and any accretions thereto and accumulations of income into Page 5 ~'-' /'~ two (2) equal shares. The Trustee shall pay one such share to each of my son, TOLBERT V. PROWELL, and my daughter, MYRA P. REILLY. If either of said children are deceased, the share of such deceased child shall be paid to the then living issue of such then deceased child, per stirpes. (d> In the event I am not survived by my wife, MYRA V. PROWELL, or any issue, or in the event there are no issue of mine surviving upon the termination of any Trust, the principal shall be divided into two (2) equal parts. One of said parts shall be paid to those persons who would then be entitled thereto under the intestate laws of Pennsylvania then in effect as if I had died at that time intestate. One of said parts shall be paid to those persons who would then be entitled thereto under the intestate laws of Pennsylvania then in effect as if my wife had died at that time intestate owning said assets. ITEM VII: apply to "Trust B": The following provisions shall (a) The Trustee shall pay the net income from this Trust, annually or in more frequent installments, among the BALDWIN CEMETERY, in or near Steelton, Pennsylvania, for the care and preservation of the graves of my paternal grandparents therein, the SHOOPS CEMETERY, in Lower Paxton Township, Dauphin County, Pennsylvania, for the care and preservation of the graves of my parents therein, and the HARRISBURG CEMETERY, 13th and Liberty Streets, Harrisburg, Pennsylvania, for the care and preservation of the Page 6 gra ~ of my wife's parents, and to the cemetery where my wife and I are buried wherever situate, for the care and preservation of the graves of my wife and me. In the Trustee's discretion, payments may be made to said cemeteries for the care and preservation of the approaches to all or any of said graves. (b) If this Trust is determined to be a private foundation, the Trustee shall distribute the income for each taxable year at such time and in such manner as not to become subject to the tax on undistributed income imposed by Section 49a2 of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax laws. However, the Trustee shall pay expenses of the Trust out of income before distribution is made for any one year. (c) It is my intention that this Trust qualify as an exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Trustee shall exercise no power or authority which may jeopardize the status of the Trust as an exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1986, and regulations appertaining thereunto as they now exist or as they may be amended. If this Trust is determined to be a private foundation, the Trustee shall not engage in any active self-dealing as defined in Section 4941(d) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax laws; nor retain any excess business holdings as defined in Section 4943(c) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal Page 7 tax law; no~ ~ake any investments in such manner as to incur tax liability under Section 4944 of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax law; nor make any taxable expenditures as defined in Section 4945(d) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax law. (d) Notwithstanding any other provision of this Trust, the Trustee shall not distribute any of the net income or principal of this Trust to any organization which does not qualify as an exempt organization under Section 501(c)('3) of the Internal Revenue Code of 1986, as amended. If any of the beneficiaries named in this Trust cause it to fail to qualify as exempt organization under Section 501(c)(3), the net income which would have been paid to such beneficiary shall be distributed to the other organizations named in this Trust as will not cause such disqualification. If all of the beneficiaries named in this Trust cause this Trust to fail to qualify as an exempt organization under 501(c)(3), the Trust shall terminate, and its assets shall be added to the assets of "Trust C". (e) It is my intention that this Trust be operated in connection with the charitable organizations which it supports, and that Trustee be responsive to the needs of the beneficiaries hereof. The charitable beneficiaries shall have the power to enforce the provisions of this Trust, and, at reasonable intervals, to compel an accounting of the Trust from the Trustee. Page 8 ~ ITEM VIII: apply to "Trust C": The following provisions shall (a) The net income from this Trust shall be distributed to FIRST CHURCH OF CHRIST, SCIENTIST, Harrisburg, Pennsylvania. The church is authorized to use the income which it receives from the Trust for the general purposes of the church, but such income shall not be used for contributions to any other church entity. It is requested, but not required, that such income shall not be used for the current expenses of the church, but that the income will be used to expand, enlarge and extend the current (as of my death) activities, and to institute and support new activities of the church, to the end that the outreach of the church may be developed more fully. (b) If this Trust is determined to be a private foundation, the Trustee shall distribute the income for each taxable year at such time and in such manner as not to become subject to the tax on undistributed income imposed by Section 4942 of the Internal Revenue Code of 1986, or corresponding provisions or.any subsequent federal tax laws. However, the Trustee shall pay expenses of the Trust out of income before distribution is made for any one year. (c) It is my intention that this Trust qualify as an exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Trustee shall exercise no power or authority which may jeopardize the status of the Trust as an exempt organization under Section 501(c)(3) of the Internal ,' ...-) i"~ Page 9 '~/"' '"~ [i Revenue Code of 1986, and reg< =tions appertaining thereunto as they now exist or as they may be amended. If this Trust is determined to be a private foundation, the Trustee shall not en§age in any active self-dealing as defined in Section 4941(d) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax laws; nor retain any excess business holdings as defined in Section 4943(c> of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax law; nor make any investments in such manner as to incur tax liability under Section 4944 or'the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax law; nor make any taxable expenditures as defined in Section 4945(d) of the Internal Revenue Code of 1986, or corresponding provisions of any subsequent federal tax law. (d) The Trust shall not caYry on propaganda, or otherwise attempt to influence legislation, and shall not participate in or intervene in (including the publication or distribution of statements), any political campaign on behalf of any candidate for public office. (e) Notwithstanding any other provision of this Trust, the Trustee shall not distribute any of the net income or principal of this Trust to any organization which does not qualify as an exempt organization under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. If the beneficiary named in this Trust fails to qualify as, exempt organization under Section 501(c)(3), or if such beneficiary ceases to Page 10 '~7 i/~ exist, the net income which would have 3eh paid to such beneficiary shall be distributed to the FIRST CHURCH OF CHRIST, SCIENTIST, Boston, Massachusetts. If neither of said beneficiaries 9ualifies as an exempt organization under 501(c)(3), or if both such organizations Cease to exist, then the Trustee shall pay the income of this Trust to an organization of the type described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, bearing in mind my purposes and objectives. (f) It is my intention that this Trust be operated in connection with the charitable organizations which it supports, and that Trustee be responsive to the needs of the beneficiary hereof. The charitable beneficiary shall have the power to enforce the provisions of this Trust, and, at reasonable intervals, to compel an accounting of the Trust from the Trustee. ITEM IX: apply to "Trust D": The following provisions shall (a) Trustee shall have, hold, manage, invest and reinvest the assets of this Trust, collect the income and beginning at my death pay over the net income in quarterly installments to my wife, MYRA V. PROWELL, during her lifetime. The Trustee shall also, from time to time, pay to my wife such amounts of principal of this Trust, as the Trustee (other than my said wife) deems necessary for the proper support, maintenance and medical care of my wife. Page 11 (b) The Trustee shall also, from time to ,~e, pay to my wife so much of the principal of this Trust as she may in writing request. (c) Upon the death of my wife, the Trustee shall convey and pay over all of the remaining assets, whether corpus or income, to or for the benefit of such person or persons or corporation or corporations, or the estate of my wife, in such amounts or proportions, and in such lawful interests or estates whether absolutely or in trust, as she may have directed, either by instrument filed with the Trustee during her lifetime exercising this Power of Appointment, or by her Last Will and Testament. This Power of Appointment shall be exercisable by my wife alone and in all events. If the above Power of Appointment is for any reason not validly exercised by my wife in whole or in part during her lifetime or in her Last Will and Testament, then upon her death such portion or all of the principal of this Trust or such interests and estates therein as shall not have been- validly appointed by her shall be transferred to "Trust A" to be held, administered and distributed in accordance with the provisions of ITEM VI of this Will. (d) If my wife should not survive me, then the provisions of "Trust D" shall be void, and principal which would have constituted the "Trust D" shall be added to "Trust A" to be disposed of in accordance with ITEM VI of this Will. ITEM X: No part of the income or principal of the property held under any Trust created by this Will shall Page 12 '.~. \,_ be subject to attachment, le~7 or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. The Trustee shall pay over the net income and the principal to the parties herein designated, as their interests may appear~ without regard to any attempted anticipation, pledging or assignment by any beneficiary under a Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM XI: In the settlement of my estate and during the continuance of the foregoing Trusts, the Executor and the Trustee shall possess, among others, the following powers: (a) To retain any investments I may have at my death, including specifically those consisting of stock of any bank even if I have named such bank as the Executor or Trustee herein, so long as the Executor or Trustee may deem it advisable to my estate so to do. (b) To vary investments, when deemed desirable by the Executor or Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or other securities or in such other property, real or personal, as they shall deem wise, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) In order to effect a division of the principal of a Trust or for any other purpose, including any final distribution of a Trust, the Page 13 Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of any share is not affected by such division, distribution or allocation in kind. Should it appear desirable to partition any real estate, the Executor or Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances ox other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale and upon such terms and conditions as the Executor or Trustee may deem advantageous to the estate or Trust, any or all real or personal estate or interest therein owned by the estate or Trust severally or in conjunction with other persons or acquired after my death by the Executor or Trustee, and to consummate - said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales: also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Executor or Trustee in this paragraph or elsewhere in my Will. Page 14 (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate therefor. Provided, however, that this paragraph shall not authorize borrowing from "Trust B", "Trust C", or "Trust D". (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or a Trust. If any estate or inheritance taxes are payable from assets received by the Trustee, such taxes shall be paid from the assets constituting "Trust A". (h) To transfer, sell, hypothecate, and endorse, and to vote any shares of stock which form a part of- the estate or Trust, and otherwise to exercise all the powers incident to the ownership of such stock. (i) In the discretion of the Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the estate. (j) To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the Page 15 exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (k) To do all other acts in their judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate or Trust. ITEM XII: Whenever and as often as any beneficiary hereunder, to whom payments of income or principal are herein directed to be made, shall be under legal disability, or, in the sole judgment of the Trustee, shall otherwise be unable to apply such payments to his own or her own best interests and advantages, the Trustee may make all or any portion of such payments in any one or more of the following ways: (a) Directly to such beneficiary; (b) To the Legal Guardian or Conservator of such beneficiary; (c) To a relative of such beneficiary, to be expended by such relative for the benefit of such beneficiary; or (d) By itself expending same for the benefit of said beneficiary. Provided, however, that this power shall not apply to "Trust B", "Trust C", or "Trust D". Page 16 ITEM XIII: In the event that there should be established in the Last Will and Testament of my wife Trusts similar to the Trusts herein established for the benefit of my children and their issue, the Trustee of each of said Trusts created in this Will shall have the right of merging it with the similar Trust for the same beneficiaries created in the Will of my wife, and operating each of said merged Trusts as a single Trust. ITEM XIV: Any person, other than my wife, who shall have died within thirty (30) days of my death, shall be deemed to have predeceased me. If my wife and I die simultaneously, or under such circumstances that the order of our deaths cannot be established by proof, my wife shall be deemed to have survived me. Any person (other than myself) who shall have died at the same time as any then recipient of income or in a common disaster with such beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased such beneficiary. ITEM XV: I hereby nominate, constitute and appoint my son, TOLBERT V. PROWELL, and my daughter, MYRA P. REILLY, to be the Executors, herein collectively referred to as "Executor" In the event that either of the Executors dies or becomes unable or refuses to serve as Executor, the surviving Executor shall continue to serve as the sole Executor. In the event of the death of both of said individual Executors, or their inability or refusal to serve as Executor or Trustee, I nominate, constitute and appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, to be the Executor or Trustee, or both. The Executor and Trustee are specifically Page 17 ~ relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and ~he preceding seventeen (17) pages, at the end of each page of which I have also set my initials for greater security and better identification this -~C~ day of ~-~ , 195'7. ~'f~-~--C~(. 4'"'J.-~-~.,-~XA. (SEAL) HAROLD R. ?ROWELL We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. EXHIBIT B CODICIL TO TME. WILL OF HAROLD R. PROWELL I, HAROLD R. PROWELL, of Camp Hill, Cumberland County, Pennsylvania, the within named Testator, do hereby make and publish this Codicil to my Last Will and Testament, dated October 30, 1989. I hereby modify said Last Will and Testament as f'ollows: ITEM I: ITEM V of said Last Will and Testament is amended to read as follows: ITEM V: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will to my daughter, MYRA P. REILLY, as Trustee (hereinafter referred to as "Trustee"), IN TRUST, NEVERTHELESS, to be further divided into four (4) parts, each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust A", "Trust B", "Trust C", and "Trust D". "Trust A": There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum equal to'the largest amount that can pass free of federal estate tax under my Will by reason of the unified credit and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my federal estate tax and of which the denominator shall be the value of my residuary estate. For purposes of establishing such fraction, the values finally fixed in the federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass under "Trust A" and that said numerator may be affected by the action of the Executor in exercising certain tax elections. "Trust A" is to be held, administered and distributed in accordance with ITEM VI of this Will. "Trust B"' There shall be placed in "Trust B" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITEM VII of this Will. "Trust C": There shall be placed in "Trust C" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITEM VIII of this Will. - 2 - "Trust D": The balance of my residuary estate not placed in "Trust A", "Trust B", or "Trust C" shall be placed into "Trust D" to be held, administered and distributed in accordance with ITEM IX of this Will. ITEM II: ITEM VI (c) of said Last Will and Testament is amended to read as follows: ITEM VI: (c) If this Power of Appointment is for any reason not validly exercised by my said wife in whole or in part during her lifetime, or in her Last Will and Testament, then upon the death of my said wife, the Trustee shall pay over so much of the net income and so much of the principal of the Trust as the Trustee, in the sole discretion of the Trustee, deems proper for the proper support, maintenance, and welfare of my son, GILBERT V. PROWELL, during his lifetime. The amount of the annual net income of the Trust which is not distributed in the sole discretion of the Trustee for the proper support, maintenance, and welfare of my son, GILBERT V. PROWELL, shall be paid in equal shares to my daughter, MYRA P. REILLY, and my son, TOLBERT V. PROWELL, provided, however, that the principal of this Trust shall be expended only for the proper support, maintenance, and welfare of my son, GILBERT V. PROWELL, during his lifetime. Upon the death of my said son, GILBERT V. PROWELL, the Trustee shall divide the principal and any accretions thereto and the accumulations of income into two (2) equal shares. The Trustee shall pay one (1) such share to each of my - 3 - son, TOLBERT V. PROWELL, and my daughter, MYRA P. REILLY. If either of said children are deceased, the share of such deceased children shall be paid to the then living issue of such then deceased child, per stirpes. If either of my said children are not then living and are not survived by then living issue, the share otherwise payable to my said deceased child or his/her issue shall be paid to my then 'living child or if deceased to his/her then living issue, per stirpes. ITEM III: ITEM XV of said Last Will and Testament is amended to read as follows: ITEM XV: I hereby nominate, constitute and appoint my son, TOLBERT V. PROWELL, and my daughter, MYRA P. REILLY, to be the Executors, herein collectively referred to as "Executor". In the event that either of the Executors dies or becomes unable or refuses to serve as Executor, the surviving Executor shall continue to serve as the sole Executor. My daughter, MYRA P. REILLY, shall have the power to appoint her successor Trustee by instrument in writing delivered to the successor Trustee during her lifetime or in her Last Will and Testament. In the event of the death of my said daughter, MYRA P. REILLY, without having appointed her successor Trustee, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, shall serve as successor Trustee. In the event of the death of both of said individual Executors, or their inability or refusal to serve as Executor, I nominate, constitute and appoint DAUPHIN DEPOSIT BA~ AND TRUST COMPANY, Harrisburg, Pennsylvania, to be the Executor. The Executor and - 4 - Trustee are specifically relieved from the duty or obligation of filing any bond or other security. In all other respects I confirm and ratify my aforesaid Last Will and Testament. seal this IN WITNESS WHEREOF, I have hereunto set my hand and ~ day of -" -~- 199a HAROLD R. ?ROWELL We, the undersigned, hereby certify that the foregoing Codicil was signed, sealed, published and declared by the above-named Testator as and for a Codicil to his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF HAROLD R. PROWELL, Deceased DISCLAIMER ORPHANS' COURT DIVISION ESTATE NO. 21-03- Z q(a I, GILBERT V. PROWELL, of Mechanicsburg, Pennsylvania, hereby declare that I am the son of Harold R. Prowell, ("Decedent") who died on March 25, 2003. At the time of the Decedent's death, he left a Last Will and Testament dated October 30, 1989 and the Codicil dated September 23, 1994. I, GILBERT V. PROWELL, hereby irrevocably and completely disclaim and refuse to accept any and all interest in Trust A as defined by Items V and VI of the Last Will and Testament dated October 30, 1989 and the Codicil dated September 23, 1994. Dated the 6th day of May, 2003. GILBERT V. PROWELL IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF HAROLD R. PROWELL, Deceased ORPHANS' COURT DIVISION ESTATE NO. 21-03- RECEIPT OF DISCLAIMER The undersigned being duly sworn according to law, deposes and says that he is one of the named Executors of the Estate of Harold R. Prowell, and that on the date and place as hereinafter set forth, he received the foregoing signed Disclaimer from Gilbert V. Prowell. Date Place 5/6/03 3401 N Front Street Harrisburg, PA 17110-0950 Signature Tolbert V. Prowell Sworn to and subscribed before me this 6th day of May, 2003. Notary Public My Commission Expires: (SEA[) Notarial Seal Vicky Ann Tnmmer, Notary Public Susquehanna Two., Daughin County tvly Commission Expires Mar. 11, 2006 :325141 1 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF HAROLD R. PROWELL, Deceased DISCLAIMER ORPHANS' COURT DIVISION ESTATE NO. 21-03- Z c2 ~, I, GILBERT V. PROWELL, of Mechanicsburg, Pennsylvania, hereby declare that I am the son of Harold R. Prowell, ("Decedent") who died on March 25, 2003. At the time of the Decedent's death, he left a Last Will and Testament dated October 30, 1989 and the Codicil dated September 23, 1994. I, GILBERT V. PROWELL, hereby irrevocably and completely disclaim and refuse to accept any and all interest in Trust A as defined by Items V and VI of the Last Will and Testament dated October 30, 1989 and the Codicil dated September 23, 1994. Dated the 6th day of May, 2003. GILBERT V. lll}OWELL REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: THE ESTATE OF HAROLD R. PROWELL, 'NO. Deceased · DECREE AND NOW, this ~'~L'-'~day of ~/~_~_~ ,2003, upon consideration of the Petition, it is hereby Ordered and Decreed that the signed copy of the Last Will and Testament of Harold R. Prowell dated October 30, 1989 and the signed copy of the Codicil of Harold R. Prowell dated September 20, 1994 are hereby admitted to Probate. REGISTER OF WILLS: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: File No. Harold R. Prowell March 25, 2003 22-03-0296 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May 16, 2003: Name Tolbert V. Prowell Myra P. Reilly Gilbert V. Prowell Office of Attorney General Address 413 North York Road, Mechanicsburg, PA 17055 3006 Jason Place, Madison, WI 53719 Bethany Village, Mechanicsburg, PA 17055 Strawberry Square, 12th Floor, Harrisburg, PA 17120 Notice has now been given to all persons entitled thereto under Rule 5.6(a) Date: May 16_, 2003 Capacity: Vicky Ann Trimmer, Esquire 3401 North Front Street Harrisburg, PA 17110 Address (717) 232-5000 Telephone __ Personal Representative x Counsel for Personal Representative HOWELL C. METTE ROBERT MOORE CHARLES B. ZWALLY PETER J. RESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER JEFFREY A. ERNICO METTE, EVANS & WOODSIDE ~ PRO~S~ON.~ OO~0]~ION KATHRYN L. SIMPSON P, DANIEL ALTLAND ANDREW H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HEIM DAVID A. F1TZSIMONS GUY P. BENEVENTANO THOMAS F. SMEDA JOHN F. YANINEK* 3401 NORTH PRON? STI~S~ET P.O. BOX 5950 ~A~I~ISBURG, PA 171X0-0950 28-1985005 (71~ ~000 (~ 23~1816 h~p://www, meffe.com VICKY ANN TRIMMER TIMOTHY A, HOY KATH~Y~ DOYLE YANINEK JAMES M. STRONG JENNIFER A. YANKANICH RANDALL G. HURST* MARK D. HI?P RONALD L. FINCK SCOTT C. SEUFERT OF COUNSEL JAMES W. EVANS MARYLAND BAR October 6, 2003 J. Paul Dibert Manager Inheritance Tax Division Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 VIA FACSIMILE and US MAIL 717-783-3467 Re: Estate of Harold R. Prowell 21-03-0296 Dear Paul~ _ Enclosed is a corrected Schedule J for the above referenced tax return which was filed with the Cumberland County Register of Wills on October 2, 2003. The name of the beneficiary was incorrectly listed as the wife instead of the daughter. The tax was calculated at the lineal rate even though the wrong name was listed. Please replace this page for the one originally filed. Sincerely yours, Vicl(y Ann Trimmer VAT:dlh Enclosure cc: Cumberland County Register of Wills 381344vl F~EV-~513 EX+ (9--00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Prowell, Harold R. FILE NUMBER 21-2003-0296 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutrights~usaldistributions, andtrans~m underSec. 9116(a)(1.2)] Prowell, Tolbert V. 413 North York Road Mechanicsburg, PA 17055 Reilly, Myra P. 3006 Jason Place Madison, WI 53719 Prowell Cemetery Trust RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Daughter Trust AMOUNT OR SHARE OF ESTATE 917,871.64 917,871.64 50,992.87 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NON-TAXABLE DISTRIBUTIONS: a. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE ANDGOVERNMENTALDISTRIBUTIONS Prowell Charitable Trust EIN 25-6836139 Bequest is 5% of residue 101,985.74 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 101,985.74 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) 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 0O3076 TRIMMER VICKY ANN 3401 NORTH FRONT STREET HARRISBURG, PA 17110-0950 ESTATE INFORMATION: SSN: 161-32-4990 FILE NUMBER: 2103-0296 DECEDENT NAME: PROWELL HAROLD R DATE OF PAYMENT: 10/02/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/25/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $90,257.38 TOTAL AMOUNT PAID: $90,257.38 REMARKS: TOLBERTV PROWELL C/O VlCKY ANN TRIMMER ESQUIRE SEAL CHECK//102 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV- 1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 HARRISBURG, PA 17128-0601 EV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFK::IAL USE ONLY FILE NUMBER 21 COUNTY CODE -- 2003 0296 YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Prowell, Harold R. 161-32-4990 LU DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE U.I 03/25/2003 01/01/1907 REGISTER OF WILLS ~UJ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURrI'Y NUMBER U.I Z z r~ 1. Original Return [--'~ 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) ['-~ 9. Litigation Proceeds Received ~ 2. Supplemental Return ~ 3. Remainder Return (data of death prim'to 12-13-82) [----] 4a. Future Interest Compromise (date of death alter 12-12-82) ~-] 5, Federal Estate Tax Return Required [~] 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes ~ 10. Spousal Poverty Credit (date of d,ath between 12-31-91 a~d 1-1-95) r~ 11. Election to tax under Sec. 9113(A)(^tta=h Sch O) TH S SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONF DENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLE3E MAILING ADDRESS Vicky Ann Trimmer, Esquire FIRM NAME (If Applicable) Mette, Evans & Woodside TELEPHONE NUMBER 717-232-5000 3401 N. Front Street PO Box 5950 Harrisburg, PA 17110-0950 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) ~] Separate Billing R~quested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 1. Total Deductions (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 election to tax has not been made (Schedule J) 0 O0 lr780~289.15 _~ 0 00 0 O0 290 ~360 42 0 00 0.00 (8) OFFICIAL USE ONLY 2,070,649.57 78,346.12 3,581.56 (11) (12) (13) 81~927.68 1~988~721.89 101~985.74 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 1,886,736.15 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable et the spousal tax rate, or transfers under Sec, 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable et collateral rate. 19. Tax Due 20. 0.00 x.00 (15) 0.00 i ~ 835 r 743.28 x .045 (16) 82,608.45 0.00 x.12 (17) 0.00 50,992.87 x.15 (16) 7,648. 93 (19) 90,257.38 > > BE SURE TO ANSW~ER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 E)ecedent's Complete Address: fS'llREET ADDRESS Bethany Village 325 Wesley Drive Mechanicsburg IS~TE laP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 0.00 0.00 0.00 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 90~257.38 0.00 0.00 90~257.38 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. (4) (5) A. Enter the interest on the tax due. (5A) 0. O0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 90 r 257.38 Make Check Payable to: REGISTER OF WII. LS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... r-'-] r~ b. retain the right to designate who shall use the property transferred or its income; ......... [~ r~ c. retain a reversionary interest; or ................................ ~ ~ d. receive the promise for life of either payments, benefits or care? ................. r-] ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................ [---] ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [---I [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~ r~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S~OF PERSON RE,~NSIBLE FOR FILING RETURN . ~,~ ADORESS DATE SIGNATURE~F PREPARER OI'HEI-~,~ ~'~m ~=r'~:om,~ ~a Hv= DATE ADDRESS3401'N. Front Street PO Box 5950 Harrisburg, PA 17110-0950 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the nat value of transfers to or for the use of the su~ving spouse is 3% [72 P.S.§ 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax tatum ara 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 stepparant of the child is 0% [72 P.S. § 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. § 9116(1.2) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net va~ue of transfers to or for the use of the decedent'$ siblings is 12% (72 P.S. § 9116(a)(1.3)]. A albllng is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or edof)tlon. 2W4646 1.000 REV-1503 F-X + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Prowell, Harold R. 21-2003-0296 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Allegheny County, PA Lower Merion Twp PA Pittsburgh PA Water & Sewer Rose Tree Media Sch Dist State Pub School Bldg Auth West York PA Area Sch Dist $100,000 $100,000 $15,000 $15,000 $15,000 C,,mherland Valley Sch Dist Erie PA Line Mountain Sch Dist US Treas CPN Wyomissing PA Area Sch $150,000 GNMA Pass-Thru X Sgl Fam, #13364 $20,000 Bethlehem PA Area Sch Dist $20,000 Montgomery County PA $20,000 Renal Treatment Ctrs. Inc $200,000 United States Treas Nts $25,000 Bethlehem PA Area Sch Dist $25,000 Ford Le Boeuf Sch Dist. $25,000 GNMA Pass-Thru X Sgl Fam, 2/15/23, 7%, #340306 Accrued interest to date of death $25,000 GNMA Pass-Thru X Sgl Fam, 7/15/25, 7%, #406345 11,061.27 10,792.12 10,318.33 10,436.80 9,986.80 10,449.75 105,884.11 83,724.00 15,310.95 14,535.90 15,622.50 642.13 20,798.22 21,068.23 20,518.75 216,331.15 26,673.81 25,873.00 8,183.63 35.74 7,271.93 Total from continuation pages .... 1,134,770.03 TOTAL (Also enter on line 2. Recapltulation) $ 1,780,289.15 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) Estate of: Prowell, Harold R. Schedule B -- Stocks & Bonds Page 2 21-2003-0296 Item Value at No. Description Date of Death 21 $25,000 GNMA #440365, 4/15/27, 7% 22 $25,000 GNMA #461749 23 $25,000 PA Housing Fin Agy 10/1/14 24 $25,000 PA Housing Finance Agency, 9/1/97 6,723.31 10,480.05 26,622.71 26,552.67 25 $25,000 PA St Higher Edl FAC 27,820.75 26 $25,000 Philadelphia PA 25,716.49 27 $25,000 Pittsburgh PA Water & Sewer 27,561.92 28 $25,000 Punxsutawney PA Area Sch 26,956.31 29 $25,000 York PA 30 $265,000 GNMA Pass-Thru X Sgl Fam, #275106 31 $30,000 GNMA #512773, 6/15/29, 7% 9,743.25 13,652.55 4,691.87 32 $30,000 PA State Higher Edl Fac 30429.30 33 $35,000 Elizabeth-Forward $ch Dist 22.370.60 34 $35,000 Jacobus Boro PA Sewer Auth 35. 927.36 35 $35,000 Pennsylvania State 38.770.55 36 $35,000 Silver Spring Twp PA 37 $40,000 Canon McMillan Sch Dist. 36.882.13 18,786.40 38 $40,000 Monroe County PA Area Voc. 39 $40,000 Pennsylvania State 40 $49,000 GNMA #2249 41 $5,000 Philadelphia PA Sch Dist 42 $50,000 PA St Higher Ed Assistance 45,350.09 42,556.23 4,747.13 5,753.27 52,326.67 Estate of: Prowell, Harold R. Schedule B -- Stocks & Bonds Page 3 21-2003-0296 Item Value at No. Description Date of Death 43 $50,000 Phila PA Water & Waste Wtr 44 $67,000 GNMA #2646, 9/20/28, 7.5% 45 $70,000 Federal Home Loan Mtg. Corp 55,411.50 12,192.35 71,555.09 46 300 shares Allete, Inc. 6,108.00 47 200 shares Alltell Corp. 9,018.00 48 1,271 BP, PLC SPONS ADR F 50,986.17 49 500 shares Barrick Gold Corp. 7,292.50 50 851 shares Community Banks, Inc. 25,159.81 51 500 shares DRS Technologies, Inc. 12,487.50 52 2,000 Exxon Mobil Corp. 71,700.00 53 300 units FPA Cap Fund, Inc. 7,602.00 54 1,000 units FPA Paramount Mutual Fund 8,000.00 55 500 shares First Eagle Funds, Inc. 5,515.00 56 1,000 shares GoldCorp, Inc. (New) 9,750.00 57 200 shares Harsco Corp. 58 2,000 shares Hershey Foods, Corp. 59 500 shares Kinross Gold, Corp. 60 200 shares Martin Marietta Marls, Inc. 61 210 shares Pennsylvania Comm. Bancorp, Inc. 62 1,500 shares Pfizer, Inc. 63 300 shares Tenant Healthcare Corp. 64 1,000 shares Wyeth 6,084.00 129,830.00 2,680.00 5565.00 7.381.50 47.190.00 5,040.00 37.800.00 Estate of: Prowell, Harold R. Schedule B -- Stocks & Bonds Item Value at No. Description Date of Death Page 4 21-2003-0296 TOTAL. (Carry forward to main schedule) ...... 1,134,770.03 REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY ESTATE OF FiLE NUMBER Prowell, Harold R. 21-2003-0296 Include the ~roceeds of litigation and the date the proceeds were received by the estate. Ail property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 4 5 6 JMS Money Market Account #6772-7170 PNC Bank Checking Acct #50-0321-7777 F. Ress, Inc. bank account. Estate owned 1/4 interest in entity. Sole asset of entity is a bank account with a date of death balance of $46,830.12. decedent~s 1/4 is reported herein. Personal effects in apartment where he and his son, Gilbert resided. Verizon - refund The Green Tree Perpetual Assurance Company Refund TOTAL (Also enter on line 5, Recapitulation) $ 258,143.76 17,466.11 11,707.53 2,000.00 5.02 1,038.00 290,360.42 2W46AO 2.000 (If more space is needed, inesrt additional shes~ of the ~e size) RE[V-1511 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Prowell, Harold R. 21-2003-0296 Debts of decedent ITEM NUMBER 5. 6. 7. 8 9 10 To ta must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: Prowell Cemetary Trust 1/2 of 5% bequest for perpetual care for graves of decedent and family. Balance is reported as a taxable bequest representing potential use for gravesites other than decedent's. Wiedeman Funeral Home Gingrich Memorials ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State __ Zip Year(s) Commission Paid: Attorney Fees Name: Mette, Evans & Woodside Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Prowell, Gilbert V. Street Address Bethany Village City Mechanicsburg State PA Zip 17055 Relationship of Claimant to Decedent Son Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland County Register of Wills - filing fee C~mberland County Legal Journal - estate advertising The Sentinal - estate advertising Check Printing Fee Wiedeman & Douty, taxes PC - preparation of personal income AMOUNT 50,992.87 6,545.00 150.00 0.00 15,000.00 3,500.00 from continuation pages .... TOTAL (Also enter on line 9, Recapitulation) 512.50 0.00 0.00 10.00 75.00 119.21 15.99 700.00 725.55 78,346.12 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: Prowell, Harold R. Schedule H, Part B -- Administrative Costs Page 2 21-2003-0296 Item No. Description 12 State Employees Retirement System Amount 12.35 13 Charles E. Shields, III, Esquire 555.00 14 15 Bonnie K. Miller, Tax Collector Estate valuation report on stocks/bonds. 11.00 99.20 16 C~mherland County Register of Wills - additional short certificates 9.00 17 C~mherland County Register of Wills - admission of copy of Will 39.00 TOTAL. (Carry forward to main schedule) ...... 725.55 REV-1512 EX + (1-97) COMMON~=~LTH OF PENNSYLV^NIA INHERITANCE TAX RETURN RESIDENT ~CEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Prowell, Harold R. 21-2003-0296 Include ITEM NUMBER 2 3 4 5 6 unreimbursed medical expenses. DESCRIPTION Checks written prior to death, but not cleared until after death. Penn Mutual Life Insurance Co.- funds paid prior to death which are required to be returned under plan contract. Alert PharmaCY at Bethany Village East Pennsboro Ambulance Service PA Department of Revenue - quarterly taxes due 4/15/03 US Treasury - quarterly taxes due 4/15/03 TOTAL (Also enter on line 10, Recapitulation) $ AMOUNT 214.00 237.97 43.59 34.00 806.00 2,246.00 3,581.56 2W4eAH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Prowe] NUMBER I1. 1. Harold R. FILE NUMBER 21-2003-029~ NAME AND ADDRESS Of PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutrights~usaldi~ibutions, andtmns~rs underSec. 9116(a)(1.2)] Prowell, Myra V. Bethany Village 325 Wesley Drive Mechanicsburg, PA 17055 Prowell, Tolbert V. 413 North York Road Mechanicsburg, PA 17055 Prowell Cemetery Trust RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spouse Son Trust AMOUNT OR SHARE OF ESTATE 917,871.64 917,871.64 50,992 . 87 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 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. CHARITABLEANDGOVERNMENTALDISTRIBUTIONS Prowell Charitable Trust EIN 25-6836139 Bequest is 5% of residue 101,985.74 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 101,985.74 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) C'ODICIL- TO ~ WILL OF HAROLD R. PROWELL I, HAROLD R. PROWELL, of Camp Hilt, CUmberland County, Pe~nsylvani,a, the within named Testator, do hereby.make and publish this Codicil to my .Last WilI and Testament; dated October 30, 1989. follows: .I hereby modify said Last Will and Testament as ITEM I: ITEM V of said Last Will and Testament is amended to read as folloWs''.· .ITEM V: .I give, devise and bequeath all the rest, residue and remainder ~of my estate, not disposed of in the preceding'por.tions of this Will to my daughter,.MYRA P. REI'LLY, as .Trustee.(hereinafter referred to as "Trustee"), IN TRUST, NEVERTHELESS,~to be'further divided intO'four (4) parts', each of which shall be held in trust.and constitute a separate Trust Fund to be known as "Trust A", "Trust B,,, "Trust.C" , and "Trust'D". "Trust A"' There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum_equa! to' the , largest amount that can pas~ fr~ee of federal 'estate tax under my' Will bY reason of. the unified credit,and the state death tax credit (Provided that the use of this credi~ does not require an increase in state death ~axes) allowable to my estate but no other credit and after taking account of dispositions under other items~of this Will and proper.ty passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal.that are not allowed as ~' deductions in computing my federal estate tax and of which the denominator shall be the value of my residuary estate. F°r'purposes of establishing such fraction, the values finally'fixed in'the federal estate tax proceeding relating to my estate shall be' used. I recognize that' the numerator Of such fraction may be zero (0), in'which case no property shall pass under "Trust A" and that said numerator may be - affected by the action of the Executor in exercising. certain tax elections.. "Trust A" is to be held,' administered and distributed in accordance wit. h ITEM "Trust B": There shall be placed in "'Trust B" five (5%) percent of my residuary estate, be held, administered 'and distributed' in accordance with ITEM VII of this Will. "Trust C": There shall, be placed in "Tr.ust C" five (5%) percent of my residuary estate, to be held, administered and distributed, in accordance with ITEM, VIII of. this Will'. ., - 2 - "Trust D'"': .The balance of my residuary estate not placed in "Trust A", "Trust B", or "Trust 'C'" shall be placed into "Trust D" to be held, administered and distributed in accordance with ITEM IX of this Will. ITEM II: ITEM VI (c) of said Last Will and Testament is amended to read as follows: .. ITEM VI: (c) If this Power of .ApPointment is' fOr any reason not validIy exercised by my said wife in whole-or' in part during her lifetime, or in her Last Will and Testament, thenupon the death of my said wife, the Trustee shall pay over so much of .~the net income and so much of the principal of the Trust as the Trustee,. in the' sole discretion of the Trustee, deems proper for the proper support, maintenance, and welfare of my son, GILBERT V. PROWELL, during his lifetime. The amount of the annual net' income of the Trust which is not 'distributed in the'sole discretion of the Trustee for the proper support, maintenance, and welfare 6f my son, 'GILBERT V. PROWELL, shall be paid in equal shares to my.daughter, MYRA P. REILLY, and my son, TOLBERT V PROWELL, Provided,~however, that the 'principal of this Trust shall be expended only for the proper support., maintenance, and welfare of my son,.GI~BERT V. PROWELL, during his'lifetime. Upon the death of my said son, GILBERT V. PROWELL, the Trustee shall divide the principal and any accretions thereto and the accumulations of income into two '(2) equal shares. The Trustee ~hall paY. one (1) such'share to each of my son, TOLBERT V. PROWELL,.~and my daughter, MYRA P. REILLY. If either Df said children are deceased, the share of such ~eceased children's, hall be paidto the. then living issue'of such then deceased child, per stirpes. If .either of my said children are not'then living and are not'survived by then living issue, the share otherwise payable to my said deceased child~or his/~er issue shall, be paid to my then 'living child or if deceased to his/her then living'issue, per stirpes. ITEM III: ITEM XV of said Las.t 'Will and Testament is amended .to'read as follows: ITEM xV: I'hereby nominate, consti, tute and appoint, my son, TOLBERT V. PROWELL, and my daughter., MYRA P. REILLy,'.to be the 'Executors, herein collectively referred to as "Executor". In the event that either of the Executors die's or 'becomes 'unable or refuses to serve as Executor, the surviving Executor shall continue to serve as the sole Executor. My daughte.r,.MYRA P. REILLY, Shall.have the power to ".appoint. her successor Trustee by instrument in writing delivered to. the successor Trustee during her lifetime or in her Last Will and Testament. In the event of the death of my said daughter, MYRA P. REILLY, withoUt having appointed her successor Trustee, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, Harrisburg, Pennsylvania, shall serve as successor'Trustee. In the. event of the death of both of said individual Executors, or their inability~or refusal to serve as Executor, I nominate, constitute and appqint DAUPHIU DEPOSIT. BANI< AND TRUST'COMpANy, HarriSburg, Pennsylvania, to be the Executor The Executor' and - 4 - Trustee are specifically ~relieved from the duty or obligation of filing any bond or other security. In all other,respects I confirm and ratify my aforesaid Last Will and Testament,~ IN ·WITNESS WHEREOF, I have hereunto set my hand and ' '/" -~"- ~ i994 '" day of ..~,~,. ~,~ ..... ...<. , seal this .... .,, . . , . HAROLD R. PROWELL (SEAL) ' We the under, signed her. eby certifY that the foregoing Codicil.was signed, sealed, published and declared by the above-named.Testator as and for a Codicil to his Last Will and Testament, in the presence.of each of us., who, at.his request and in h.is presence and in the presence of each' other, hav~ 'hereunto set. our hands and seals the day and year.above written, and we certify that at the time of the execution thereof, the said Testator was of'sound and dispqsing mind and memory. .~-~ _ Residing at ,.'% : .... ~i.,< ...... ....-~-".-.'..'.;. / .[ ,.~'i / '/,-/ / i !, ,' f [:'..,.a ~-. '~-:.. '; ':" ' ~" ." HAROLD R. pROwELL I, HAROLD'R. PROWELL, of Camp Hill, Cumberlan~ County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming, due by reason of my death, whether, such taxes may be payable by my estate or by. any recipient of any property, shall be paid by the Executor out of the property passing under ITEM V of this Will,.as an expense and cost of administration of my estate. -The Executor shall have no duty. or obligation to obtain reimbursement for any such ,tax so paid, even thou§h, on proceeds of insurance or other property not passing under this Will. /A~: I direct the Executor to pay the expenses of my last illness and funeral exp~nses from the p.roperty passing'under' this Will as an expense and cost of administration of my estate. ~: ' ' I specifically decline to exercise the Power of Appointment contained in the Last Will and Testament of my wife, .MYRA V..PEOWELL. ITEM IV: If I predecease my wife, MYRA V. PROWELL, I give and bequeath to her absolutely and in fee simple all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles,,wearing apparel and ~'-\~/ kb Page 1 all other articles of household or personal use or adornment and all policies of insurance..thereon.~ If I do'not predecea'se my ~aid wife, I make said bequest to my children living at the time of my death, to be divided among them as they shall a§ree. Should there be no a~reement, such property shall be' divided among them'by the Executor in as nearly equal' portions 'as is deemed practical in the .sole discretion of the Executor, 'having due re§ard to the personal preferences of such children. ITEM V: 'I give, devise and bequeath 'all the rest, residue and remainder of mY estate, not'disposed of in the preceding portions of this Will, to my.son, TOI~BERT V. PROWELL, and my .daughter, MYRA P. KEILLY, as Trustees (hereinafter collectively referred to as ',Trustee"), IN TRUST NEVERTHELESS, to be further divided into four. (4) parts, each of which shall be held in t~us.t'and constitute a separate Trust Fund to be know~ as "Trust. A", "Trust B;,, "Trust C", .and "Trust "Trust-A": ·There shall be. placed in "Trust A" ~hat fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that ~an pass free of Federal estate tax Under my Will by r.eason of the unified credit·and the state death tax credit (provided that the use of this credit does no{ require an increase in state death taxes) allowable to'my estate but·no other credit and after taking account of dispositions under other items'of this Will and property passing Outside 'of.this Will which do not qualify for the marital or. 'char'itable deduction and after taking account of charges to principal that are not allowed as deductions in'computin§ my Federai estate tax .and of which the denominator shall be the value of my residuary estate. For Purposes of establishing such fraction, the values finally fixed in the Federal estate tax .proceeding relating tO my estate shall be' used. I ~ecognize that'the numerator of such fraction may be zero (0), in which Case no property shall 'pass under !'Trust A" and that said'numerator may be affected by the action of the Executor in exercising' certain tax elections..' Trust "A" is to be held,· administered and distributed in accordance with ITEM VI of this Will. "Trust B": There shall be placed in "Trust B" five (5%) percent of my residuary estate, to be held, administered and distributed in accordance with ITEM VII of this Will.' "Trust C": There shall be placed in "Trust C" five (SZ) percent of my residuary estate, to 'be held, administered and distributed in ·accordance with ITEM V~II of this Will. "Trust D": The balance of my residuary estate, not placed in "Trust A", "Trust B'%, or !'Trust C". shall be placed into "Trust D';, to be held, administered and distributed in accordance with ITEM IX of this Will. ITEM VI: apply to "Trust A": The following provisions shall (a) The Trustee shall pay over·all of the net income and so much ofthe principal as Trustee, in'the 'Page 3 sole discretion of the Trustee, deems proper for their proper support, maintenance, and welfare, to or among . my wife, MYRA V. PROWELL, and my children living at the rime'of each distribution. In determining the amDunt of net income', if any, to be distributed to any beneficiary hereunder, and in exercising'the Trustee's discretion to distribute principal,.the Trustee shall take into consideration'the'standard'to which each beneficiary is accustomed, and shall make distributions in such proportions.as the Trustee shall deem advisable in the Trustee's absolute, discretion, based on the varying needs and circumstances of the beneficiaries~ regardless of whether any distribution shall be equal to any other distribution.,, or whether all'of such net income may be distributed to'one or more. of the beneficiaries and none'to others, it is my.desire, but not my man'ate, that my wife shall'be preferred in distribution of income and.also'principal. 'It is my-intention.and I expressly direct that any rules of'trust law which may require impartiality and. equality,as among income beneficiaries and as'between remaindermen shall.be disregarded and, that the Trustee shall exercise the authority herein given.to Trustee in the interests of the income beneficiaries and without regard, to the interests of remaindermen. Such payments 'of principal shall not be considered advancements as to any beneficiary entitled to share in the'ultimate distribufion of the trust fund. In making such distributions, 'the TrUstee shall consider the- Page'4 respective needs of the beneficiaries as they appear at the t. ime, as i, myself, would consider if livin§, ,.rather than any equality of shares. -In the case of the death of a beneficiary prior to termination of~ this Trust, the Trustee is authorized, but not required,, to pay the funeral expenses"of.such beneficiary, or any part thereof, and the expense of a. suitably marked placed of internment, out of either income or principal. (b) Upon the death of my. said wife,-the Trustee shall convey and pay over all of the remaining'assets', to one or all., or less than all of my-issue (and for - the purpose he'reof, .an adopted child shall be considered to be the child'of'the ad0ptin§ parent), or charitable organization~, in such amounts'or proportions, and in such la~fu! interest or estates., whether'absolutely or in trust, as my said wife may. have directed, either by instrument' filed with the Trustee durin§ her lifetime exercisinE this Powe~ of Appointment or by her Last Will and Testament. In no event' may this Power of Appointment be 'exercised in favor of my said wife, her estate or creditors of.either. (c) If this Power of Appoihtment is for any reason not validly exercised by my said wife in whole or in part durin§ her lifetime,/or in her Last Will and Testament, then upon the death of. my said wife, the Trustee shall divide the principal and any accretions thereto and accumulations of income, into Page 5 two ~2) equal shares.· The Trustee shall pay one suc~ share to each of my son, TOLBEKT V. PROWELL, and my dau§hter, MYRA P. P~EILL¥. If either of said children are deceased, the~shaze of such deceased child sha~l be paid to the then.livin§ %ssue of such'then deceased child, per stirpes. '(d) In the event I am not survived by my wife, MYRA V. PR0WELL, Or any issue., or in the event there are no issue of.mine'survivin~ upon the'termination Of any Trust, the.princiPal shall be divided into two (2) 'equal parts. One of said parts shall, be paid to those persons who would.then be entitled thereto under'the intestate laws·of Pennsylvania then in effect as if'I ha~ died at that time intestate. One of said parts shall be paid to those persons who would then be entitled thereto under the intestate laws of Pennsylvania then in effect as if my wife had died at that, time Sntestate ownin§ said assets. · I.T~M. VII: The followin§ provisions shall apply to "Trust B": (a) The Trustee shall'pay the net 'income from this Trust, annually or' in more freguent installments, amon~ the BALDWIN CEMETERY, in or near Steelton, Pennsylvania, for the care and preservation' of the §raves of my paternal §randparents therein, the SH00PS CEMETERY,'in Lower Paxton Township, Dauphin County, Pennslylvania, for the care and preservation.of'the .~raves of my parents therein,'and'the H;d~RisBuRG. CE/TETEKY, 13th and Liberty Streets, Harrisbur'§, Pennsylvania, for the care and pr. eservation of the ~ra .4 of my wife's parents, and to the cemeteryl where my wife and I are buried wherever situate, for the care and preservation of the §raves of my wife and' me. In the Trustee's discretion, payments may be made to said cemeteries for the care and preservation of the approaches'to all or any of said §raves. (b) 'If this Trust is determined to be a private foundat'ion, the Trustee'shall distribute the income for each taxable year at such'time and in such manner as not'to become 's~bject tO the tax on undistributed income imposed by section 4942 of the Internal Revenue Code of 1986,· or ¢orrespondin§ provisions of any Subsequent federal tax laws. However, the T~ustee shall'pay expenses of the Trnst out of'income befo're distribution is made for any one year. ~ (c) It is. my intention that this Trust qualify as an exempt or§anization under Section 501(c)(3) of the'Internal Revenu~ Code of 1986, as. amended. The Trustee shall exe~cise no power or authority which may jeopardize the status, of the Trust as an exempt or§anization under Section 501(c)(3) of the Internal Revenue Code of 1986, and re§ulations appertaini~§ thereunto as they now exist or. as they may be amended., If'this Trust is determined to be a private foundation, the Trustee shall not en§a~e in any active self-de&iin~ as defined in Section 4941(d) of the Internal Revenue Code of 1986, or correspondin~ provisions Of a~y subsequent federal tax laws; nor retain any excess business h01dinEs as defined in Section 4943(¢) of'th~ Internal Revenue Code of 1986,. or. correspondinE provisions of any subsequent-federal tax law; no~ ':ake any investments in such manner as to incur tax liability unde~ S'ectiOn 4944 of the Internal- Revenue Code of 1986, or correspondin~ provisions of' any subsequent'federal tax law; nor make any. t~xable expenditures .as defined in section 4945(d) of the ' Internal Revenue Code of 1986, or .corr~s~ondin§ provisions of any subsequent federal .tax haw. (d)' Notwit'hstandin~ any other provision of this Trust, the Trustee shall not distribute any of the net income or principa% of this. Trust to any or§anization Which does not. qualify as an exempt or~anizatioh under Section '501(c)('3) .of the Internal Revenue'Code.of 19~6, as amended. If any.of'the beneficiaries named in this Trust cause it to fail to qualify as. exempt o~§anization under'Section 501(c)(3), the net income which would have been paid to such beneficiary shall be distributgd to the other, or§anizat%°ns named in this Trust as will not cause such ~isqualification. If all of ~he beneficiaries named in this Trust cause this Trust to fail to qualif~ as an exempt or§anization under 5~1(c)(3), the. Trust shall terminate, and its assets shall be'added to the assets' ' Of "Trust C". (e) It is my intention that this Trust be operated in'connection with the charitable or§anizations which it supports, 'and that,Trustee be responsive to the needs of the beneficiaries hereof. The c~aritable beneficiaries shall have the power enforce the provisions .of this Trust, and,.at . reasonable intervals, to compel an accountin~ of the Trust 'from the Trustee. PaEe 8 ~J~_~3J~: The f.ollowi~ provisions shall apply, to "Trust C": (a) The net income from this Trust shall be · 'distributed to FIRST CHURCH. OF CHRIST, SCIENTIST', Harrisbur§, Pennsylvania. The'.church is authorized to 'use the income which it receives from th~Trust for the §ene~al 'Purposes of the church, but such income sh~ll not be used for,contributions to any other church entity. It is requested, but not required-, that such income shall nOt be used for.the 'current expenses of the churc'h, but that the incgme will be used to expand, enla'r§e and extend the current (as of my death) activities, and to institute and support new activities of the Church, to the end that'the outreach of the church may be developed more fully. (b) If this Trust is determined to be a private Foundation, the TruStee shall distribute the.. income for each taxable year at such time and in such manner as not to become subject to the tax on undistributed. income imposed by Sectioh 4942 of the Internal Revenue Code of 1986, or correspondin~ provisions of.any subsequent federal tax laws. However, the'Trustee shall pay.expenses of the Trust out of income before distribution is made for any. one. year. (c) It is my. intention ·that this Trust qualify as an exempt orEanization.under Section 501(c)(3) of the'In~er~al Reyenue Code of 1986, .as.amended. 'The Trustee shall exercise no power or'authority'which may jeopardize the status of. the Trust as an exempt or.§anization under SeCtion 50'1(c)(3)of the Internal · . , / .-3~''~ Revenue Code of,lg86, and reg,.~tions appertaining 'thereunto as they now exist or as'they may be amended. If this Trust is determined to be~ a p~ivate foundation, the Trustee shall not en§a§e'in any active self-dealing as defined in Section 4941(d) of the Internal Revenue Code of 1986, or ¢orrespondin§ p~ovisions of any subsequent federal t~x laws; nor retain any excess ~usiness holdings as. defined in. Section 4943(c) of the Internal Revenue .Co~e.of 1986,, or corresponding provisions of any subsequent federal · tax law;,noz' make any investments in s~ch manner as.to incur tax liability under Section 4944 of'the Internal Revenue Code of 19-86, or corresponding~pro~isions of .any subsequent federal %ax law; nor make any taXable expenditures as defined in Section 4945(d) of the Internal Revenue Code of 1986,.or correspondin~ provisions.of an~ subsequent federal tax law, (d) The Trust shall not caYry on propaganda.,, or otherwise attempt t° influence le§islation, and shall · not participate in or intervene in (i~cludin§.the. publlcation or distribution of statements), any p61itical campaign on behalf of any candidate for public office, (e,) Notwithstandin§ any other provision'of this Trust, the Trustee'shall not distribute any Of the net 'inc.ome or principal of this Trust tO any organization which does not qualify as'an exempt organization under' Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, If the beneficiary named in this Trust fails to .qualify as,exempt organization under Section 501(c)(3), or'if such.beneficiary ceases to Page 10 exist, the net L~come which would have ~en paid to' such beneficiary shall be distributed to the FIRST" CHURCH· OF CHRIST, SCIENTIST, Boston, Massachusetts~ If neither of said' beneficiaries qualifies 'as an exempt.organization under 501(c)(3), o~ if both such orEanizations'cease' to exist, then the Trustee shall pay the income of this Trust to an or~anizatiQn of the type described in Ssction,50~(c)(3) of th~ Internal Revenue Code of 1986.,.as amended, bearin§ in mind my purposes and objectives. (f) It is my intention that· this Trust be operated in connection with the charitable or~anization.~..which it supports, and that Trustee be responsive to the needs.qf the beneficiary hereof.. The charitable beneficiary shall have the power to enfor, ce.,the'provisions of this Trust, and, at reasonable {ntervals, tO compel an acc0untin§ of the .TrUst-from the Trustee. ~J?2~_/~:. ,The followin~ provi'sions shall · apply'to "Trust D": '(a> Trustee shall have, hold, mana§.e, invest and reinvest the assets of this Trust, collect the income and be~innin~ at my death pay over'the net income in..' quarterly installments to my wife, MYRA V. PR0WELL, dur'in~ her lifetime. The Trustee shall also, from time to time, pgy to my wife such amounts of'principal of this Trust, o's .the Trustee '(other than my said wife) deem~ necessary for the proper .support maintenance and medical Qare of my wife. Pa&e 11 (b) The Trustee shall also., from 'time to ' .,~e,' pay to my wife so much of.the principal of this-.TrgSt .as she may in writing request. . (c) Upon the death .of my wife, the T.rus.tee shall convey and pay'over all of the remainin§ assetS.,. whether corpus or income,. tO or for the benefit of such person or.persons or corpora~cion or corporatioqs, or the estate of my wife, in'such ~amou.nts or proportions, and in such lawful interests or estates~ whether absolutely or in trust, as Sh,e may have, ' . directed, either by instrument filed with'the'Trus.tee' during her lifetime 'exercising this Power of' Appointment, or by her Last Will and Testament.' This Power of Appointment shalifbe exercisable by my'Wife _ 'alone and in'.all events. 'If the above Power 6f Appointment is for any reason not validly, exercised by my wife in whole.or in part'during her.'lifetime or in her Last Will and Testament, then .upon her death such portion or 'all.of' the principal of this Trust or such interests and estates ~herein as shali not haye been· validly appointed by'her shall be t{ansfer'red to "Trust A" to be held, administered and distributed in,' accordance with the provisions of ITEM VI of this Will. (d) If.my wife should not survive me, then the provisions of "Trust D" shall be void, and principal ~hich would have constituted the ."Trust D" shall be added to "Trust A" to be disposed of in'accordance with ITEM VI of this Will. ~LT~:. No part of the income or principal of the property, held under, any Trust created by this Will shall, . be subject to attachment, levy or seizure by any cred. itor, spouse,'assig'nee or trustee or receiver.in bankruptcy of any beneficiary prior to his or her actual'.~ec.eipt there6f' Th~ Trustee shall pay o.ver the.net income and the principal to the patti, es herein designated, as their interests may appear., without regard to any attempted anticipation,'.pledgi~g or assignment by.any beneficiary under a Trust,"and without regard to any claim thereto or attempted levy., attachment, seizure or ot'he~ process ·against said beneficiary. . ..'.. · /CT~F2I_~: Inthe settlement· of my estate and. during the continuance of the foregoing Trusts, the·Executor and the Trustee shall.possess, among others, the following power s: (a) To retain any'investments I may have at my death, including specifically tho~e consisting of stock of, any bank even if I have named such'bank as the Executor or Trustee herein, so long as the ". Executor'or Trustee ma~ deem it advisable t© my estate sO to do. : (b) To vary investments, when'deemgd desi'rable by the Executor or TrUstee, and to invest in such' bonds, stocks, notes, -real estate mortgages Or other securities or in such other property, real'or persona%,.as they shall deem wise, without'being restricted to so'called "legal investments", and without being limited by any statute or rule of law. regarding' inves~ment~ bY fiduciaries· (c) In order to effect a division of the 'principal of a Trust or .for 'any 'other purpose~ indluding any final distribution of.a Trust, 'the Page 13 Exe~uter or Trustee'is authorized Go make said · divisions or distributions of the personalty and. realty, pa.r. tly or wh'olly in kind, and to alloc.ate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of Shy share is not affected'by such division,, dist.ribut'ion or allocatiON inlkind. Should it appear desirable to 'partition.any real estate, the Executor or Trustee is' authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily', including giving of mutual de'eds, recognizances or other obligations,, with as wide powers as an individua~ Qwner in fee simple. . (d) TO.sell either at public or private sale and upon such terms and conditions as the Executor o.r Trustee. may deem. advantageous to the estate or Trust, any or all real or'personal estate orlinterest therein owned by. the estate or T~ust severally or in conjunction with other persons or acquired after my death.by the Executor or Trustee, and to consummate - said 'sale or' sales by'sufficient deeds or other instruments to the purchaser or p~rchasers, .conveying a fee.simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase'- money or to make inquiry int° the validity of said sale or sales; also, to make, execute, 'acknowled§e and deliver any and all'deeds, assignments, options or other writings which may be necessary or desirable .in carrying out anY' of the powers conferred upon the Executor or Trustee in this pa~agraph'or elsewhere in Page 14 (e) To mortgage.real estate,I and.to make leases of real estate. ..(f) To borrow'money ~rom any party, including the Executor or Trustee,. to pay indebtedness of'mine. .or of'my estate, expenses o'f. adminiStrati'on or.. inheritance,.l~gacy, estate.and other taxes, mnd' %o assign and' pledge'asset's of-mY estate therefor. .. Provi.ded,.h0wever, that this paragraph shall not authorize, borrowing from "Trust B", "Trust C",. or -' · (g) To pay all costs, taxes, expenses and charges'in connection with the administration of my. estate or. a'TruSt. If any.estate' or inheritance taxes are payable from assets received by the Trustee, such .taxes shall be paid from.the assets. Constitutin~ "Trust A'~. . (h) TO transfer, sell, hypothecate, and endorse', and to vote any shares of stock which form a part of- the estate'or Trust, and otherwise to exercise all. the powers incident to the'ownership of such stock. (i) In the discretion of the ExecUto~ or Trustee, to unite with qth~r owners of similar pr°perry in carrying out any plans for the reorganization of.any corporation or company whose se.curities form'a.part of the estate. " (j) TO disclaim any. inter'est in.propertywhich :would.devolve ~o me'or my'estate by whatever'means, including but. not limited to'the following means: beneficiary under'a willl as an aPPointee under the Page 15 ~.:/'Pl '. · . .. exercise of a'power of appointment, as a person entitled to take by intestacy, as a donee of an i'nter , vivos transfer, and as a donee under a .third-party· beneficiary contract. (k) To do'all.other acts iii their judgment deemed necessary or desirable for the proper and advantageous management, investment' and distribution ~ of the estate or Trus.t. . ~ ~j~: Whenever and as of{eh as-any beneficiary hereunder, to whom payments o~ income or principal' are herein, directed to be made, shall be under legal disability, or, in the s01e judgment of the Trustee, shall otherwise be unable to apply such payments, tp.his'own or h~r own best interests and advantages, the' Trustee may make all or any portion of'such payments in any one or more of the'. following ways: (a) 'Directly tO such beneficiary; (b) To the Legal Guardian or Conservator of s.uch beneficiary; (c>' To a 'relatiVe of such beneficiary·, to. be expended by sUch relative for the benefit of'such beneficiarY; or '(d) By itself expending same for .the benefit' of ' said beneficiar.y. ~ Provided, however; that this pOwer shall'' not'app.ly to "Trust B", "Trust C", or "Trust D". .. · ....i...i:, i: ' .'.." .. I_T~: In,the event that there.should, be 'established in the Last Will and'Testament of my wife Trusts similar to the~Trusts herein established for the benefit of my children and their issue, the Trustee of each of said Trusts created in this Will shall have the right of merging it with the' similar Trust for the same beneficiaries created in the Will of my wife, and operating, each of said merged Trust's as a single Trust, - '. /~.:" Any person, other than my'wife, who shall have died within thirty (30) days of my death, shall be deemed to have predeceased me.. If my wife'and I die.... '.simultaneously, or under such circumstances that the order of our ~eaths cannot be established by proof, my wife shall be -deemed. to have survived'me. ~ny person (other than myself) who shall, haVe died at the same time as'any then recipient of. income or in a common disaster with such beneficiary~ or under such circumstances that the order of deaths cannot be' established by.proof; shall be deemed to have predeceased such beneficiary. I3_~,: I .hereby nominate, constitute and appoint my son, TOLBERT V. PROWELL, and my dgughter, MYRA P. REILLY, Go be the E~ecutors,'he~ein collectfvely referred to as ,,ExecUtor''. In'the event that either of the EXecutOrs dies or becomes unable or refuses to serve as Executor', the.surviving' Executor shall continue to serve as the' sole Executor. In the event of the death of both of. said individual-Executors, or their inability or refusal to serve as ExecUto~ or Trustee, I nominate, constitute and appo.int DAUPHIN DEPOSIT BAINK AND-TRUST cOMPANY,' Harrisburg, Pennsylvanial to be'the Executor or Trustee, or 'both; The Executor and Trustee are specifically Page 17' relieved from the duty or obligation of filing any bond or other security IN WITNESS W"dEREO~, I have set:my hand and seal-.to this, my Last Will and Testament, consisting of this and the' preceding seventeen (17) pages~, at the end of each page of. · which I have also set my initials for greater security'and better identification this-,3~'C day HAROLD R. PROWELL We, the undersigned, hereby certify'that'the'foregoing Will was signed, sealed, published and d.eclare~.by the above-· named Testator as and for his Las% Will' and Testament, in'the presence of us, who, at his'request and in his presence ahd in the presence of each~other, have hereunto set our hands and seals the day and'year first.above written, and we Certify that at the'time of the execution thereof, the said Testator was' of sound and dispos~ing mind and'memory. (SEAL) (SEAL) ATTORNEYS AT LAW HARRISBURO, PENNSYLVANIA i 7110-0950 P. O. BOX 5950 IN THE COURT OF COMMON' PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF HAROLD R. PROWELL, Deceased DISCLAIMER ORPHANS' COURT DMSION ESTATE NO. 21-03- Z~(~ I, GILBERT V. PROWELL, of Mechanicsburg, Pennsylvania, hereby declare that I am the son of Harold 1L Prowell, ("Decedent") who died on March 25, 2003. At the time of the Decedent's death, he left a Last. Will and Testament dated October 30, 1989 and the Codicil dated September 23,'1994. I, GILBERT V. PROWELL, hereby irrevocably and cOmpletely disclaim and refuse to accept any and all interest in Trust A as defined by Items V and VI of the Last Will and Testament dated October 30, 1989 and the Codicil dated September 23, 1994. Dated the 6th day of May, 2003. GILBERT V. PROWELL _ACKNOWLEDGMENT coMMONWEALTH OF PENNSYLVANIA : i SSi : coUNTY OF DAUPHIN On this ~ day of M__M2~ 2003, before me, the undersigned officer, aNotary public, in and for the said county and state, personally appeared GILBERT V. pKoWELL, who, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Disclaimer are true and correct to the best of his knowledge, information and belief and that he executed the same as his voluntary act and deed. My Commission Expires: (SEAL) EXHIBIT B ornery S, Ottu May19,2003 Mette Evans & Woodside Attn: Vicky Ann Trimmer 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 20 Erford Road Suite 3 i 5 Lemolme, PA 17043-1109 (717) 731.4400 ~fax: (717) 731,4411 RE: Estate of Harold R. Prowell Dear Ms. Trimmer, In response to your letter dated May 15, 2003, Harold R. Prowell held one account, 6772-7170. The account was opened in January 1978, with Janney MOntgomery Scott LLC. ! have enclosed a print out of the values of the holdings in this account as of March 25th,' 2003. The print out also includes the money market fund balance as of the date of death. I have started the process of opening the Estate Account for Mr. Prowell. I anticipate that the account will be open by the end of the week. The asset transfer should be complete by the beginning of next week. I have listed your office to receive duplicate account statements and transaction confirmations. If I can be of any further help in han.dling this matter, please feel free to contact me at 731-4400. Sincerely, Daphne L. 'Williams Sales Assistant to Alan S. Meminger EnCl :. '"' osUre .,. . . . Members: NYSE * NASD * SIPC co ea, 0 c~ I"' o o 0 3/26/2003 08:45:58 AM ~ 67727170 - PROWELL HAROLD R Account Workbook Positions 48 4U,UU0 1 49 30,000 TU9171-3P-T PA $1r HIC~HER 4.5% 071517 101.2360" 3U,3TO.80 1 50 35,000 709141-HK-4 PA ST 2ND' SEH 5.0 080106 110.~IUSU' 38,816.15 1 51 Z,%UU0 '/ll~I~-BW-~ PHIL PA P~A 4.lb 03151T 103.9~0" 25,9~.5U I ~EG Yes 5Z 5,0OO /I/U~SL~ HH~LHH~ FAb. IS UZUlll 115.146U' 5,TUI.~U I 5E5 Yes 5~ 5U,UU0 ~1189~HZ-~ PHI~DLP~PAS.30B01U6 111.T~U' bS,Ug/.UU 1 ~EG Yes ~4 Z~,UUU TZb~EN-5 PI I I ~UUR6 HA b.6~ UgU125 11O.6OlO" 2T,650.25 1. ~E~ Yes 55 1U,0OU ~253~H~-1 P~H PAW&~ 5.U Ug012U 1U1.9~0" 10,199.6U 1 b6 25,UUU 14608~-6H-1 PU~U~NY PA 5.U ~151~ 1~.991U' Z6,T4I.I5 1 ~E~ yes ~1 zu,ouu 15~11-A~ HE~ I NI MN 15.625 UII5U6 101.5OUU 2U,3UU.UU 6U 15,OOO 912~1~UO~ U~ I ~UBb~ O.O 1115~ 61 ZUU,UUU 91Z~Z~-AP-T U~I NT INPLT 3.0 011512 62 1U,UUU 9~TU46-PN~ WE~] YU~K PA 4.8 09UllU 1~.~90' 1U,6~.gU 1 ~E~ Yes ' 03 I~,UUO 9U~T~U-T WYOMI~INGHA~.I U5U1U5 1OZ.6~U' 15,4~.1U 1 ~EG Yes ~ ZS,UUU 98681Z-PL-3 YO~K HAAM~AU U.U 12U121 · 39.5U~0' ~,U//.UU 1 ~E~ Yes 65 l,UOO PH~ 3U2~lO~ PHA PA~MOUNT PD INC 8.UUUU 8,UU0.00 M Yes 6772-7170 IO G HB23 CSl 4C HAROLD R PROWELL "' 413 N YORK ROAD "Home 717/697-4845 MECHANICSBURG PA 17055 Total Market Val 1,779,721.15 Total Acct Val 2,037,881.94 MMF Bal 258,160.79 Funds Available 258,160.79 Page: 2 Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 Shares Security or Par Description Estate Valuation High/Ask Low/Bid Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Number of Securities: 64 File ID: prowell Mean and/or Div and Iht Security Adjustments Accruals Value 1) 300 2) 3) ALLETE INC (018522102) NYSE 03/25/2003 20.62000 20.10000 H/L 200 ALLTEL CORP (020039103) NYSE 03/25/2003 45.27000 44.21000 Div: 0.35 Ex: 02/20/2003 Rec: 02/24/2003 Pay: 04/03/2003 1271 BP PLC (055622104) NYSE 03/25/2003 40.43000 39.80000 H/L 4) 500 5) 6) BARRICK GOLD CORP (067901108) NYSE 03/25/2003 14.76000 14.41000 H/L 851 CO,UNITY BKS INC MILLERSBURG (203628102) NASDAQ 03/25/2003 29.65000 29.08000 H/L Div: 0.2 Ex: 03/13/2003 Rec: 03/17/2003 Pay: 04/01/2003 500 DRS TECHNOLOGIES INC (23330X100) NYSE 03/25/2003 25.30000 24.65000 H/L 7) 20OO 8) 300 9) 500 10) 1000 11) 200 12) 2000 13) 500 EXXON MOBIL CORP (30231G102) NYSE 03/25/2003 36.15000 35.55000 H/L FPA CAP FD INC (302539101) COM NASDAQ 03/25/2003 25.34000 Bid FIRST EAGLE FDS INC (32008F408) GOLD FD NASDAQ 03/25/2003 11.03000 Bid GOLDCORP INC NEW (380956409) COM NYSE 03/25/2003 10.08000 9.42000 H/L HARSCO CORP (415864107) NYSE 03/25/2003 30.74000 30.10000 H/L HERSHEY FOODS CORP (427866108) NYSE 03/25/2003 65.53000 64.30000 H/L KINROSS GOLD CORP (496902206) COM NEW NYSE 03/25/2003 5.49000 5.23000 H/L 20.360000 6,108.00 44.740000 8,948.00 70.00 40.115000 50,986.17 14.585000 7,292.50 29.365000 24,989.62 170.20 24.975000 12,487.50 35.850000 71,700.00 25.340000 7,602.00 il.030000 5,515.00 9.750000 9,750.00 30.420000 6,084.00 64.915000 129,830.00 5.360000 2,680.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7,0.2) Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 14) 15) Shares Security or Par Description High/Ask Low/Bid 200 M~2%TIN'MARIETTA MATLS INC (573284106) NYSE 03/25/2003 28.00000 27.35000 H/L Div: 0.15 Ex: 02/26/2003 Rec: 02/28/2003 Pay: 03/31/2003 210 PENNSYLVANIA COMM BANCORP INC (708677109) NASDAQ 03/25/2003 35.30000 35.00000 H/L 16) 1500 17] 300 18) 1000 19) 10000 20) 250O0 21) 20000 22) 40000 23) 100000 24) 35000 25) 100000 PFIZER INC (717081103) NYSE 03/25/2003 32.00000 30.92000 H/L TENET HEALTHC~E CORP (88033G100) NYSE 03/25/2003 16.95000 16.65000 H/L WYETH (983024100) NYSE 03/25/2003 38.38000 37.22000 H/L ALLEGHENY CNTY PA G.O. BDS (017285UE5) OTC DTD: 10/18/1977 Mat: 09/01/2005 5.8% 03/25/2003 110.22600 Iht: 03/01/2003 to 03/25/2003 BETHLEHEM PA.~REA SCH DIST G.O. BDS (087365NX6) FT Intr. DTD: 05/15/1998 Mat: 10/15/2018 5% 03/25/2003 104.59800 Iht: 10/15/2002 to 03/25/2003 BETHLEHEM PA AREA SCH DIST G.O. BDS (087365PT3) FT Intr. DTD: 11/15/2001 Mat: 03/15/2010 4% 03/25/2003 104.00500 Int: 03/15/2003 to 03/25/2003 CANON MCMILLAN SCH DIST PA G.O. BDS (138010PS6) OTC DTD: 01/03/2001 Mat: 12/01/2018 0% 03/25/2003 47.09100 110.22600 A/B 104.34800 A/H 103.75500 A/B 46.84100 A/8 CUMBERLAND VALLEY. PA SCH DIST G.O. BDS (230822LV8) OTC DTD: 12/15/1998 Mat: 11/15/2012 4.6% 03/25/2003 104.34800 104.09800 A/B Int: 11/15/2002 to 03/25/2003 ELIZABETH-FORWARD PA SCH DIST G.O. BDS (286663GR4) ET Intr. DTD: 11/08/1994 Mat: 09/01/2013 0% 03/25/2003 63.91600 63.91600 A/B ERIE PA G.O. BDS (295407VX5) OTC DTD: 12/02/1998 Mat: 11/15/2008 0% 03/25/2003 83.72400 83.72400 A/B Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Number of Securities: 64 File ID: Prowell Mean and/or Div and Iht Security Adjustments Accruals Value 27.675000 5,535.00 30.00 35.150000 7,381.50 31.460000 47,190.00 16.800000 5,040.00 37.800000 37,800.00 110.226000 11,022.60 38.67 104.473000 26,118.25 555.56 103.880000 20,776.00 22.22 46.966000 18,786.40 104.223000 104,223.00 1,661.11 63.916000 22,370.60 83.724000 83,724.00 Page 2 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.e~psys.com. (Revision 7.0.2] Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 Shares Security or Par Description 26) 25000 27) 70000 28) 150000 29) 25000 3O) 2500O 31) 265000 32) 49000 33) 25000 34) 67000 35) 25000 High/Ask Low/Bid FORT LE BOEUF SCH DIST PA FT Intr. DTD: 01/15/1998 Mat: 01/01/2004 4.35% 03/25/2003 Iht: 01/01/2003 to 03/25/2003 FEDER;%5 HOME LN MTG CORP (3129244Y6) OTC DTD: 02/20/2002 Mat: 02/20/2004 3.4% 03/25/2003 Iht: 02/20/2003 to 03/25/2003 GNMA PASS-THRU X SINGLE FAMILY (362039Z51} OTC Mat: 08/15/2004 7.750% Fact: 0.00412964 03/25/2003 Int: 03/01/2003 to 03/25/2003 GNMA PASS-THRU X SINGLE FAMILY (36206BL25) OTC Mat: 07/15/2025'7.000% Fact: 0.27147302 03/25/2003 Int: 03/01/2003 to 03/25/2003 GNMA PASS-THRU X SINGLE FAMILY (36224WAF0) OTC Mat: 02/15/2023 7.000% Fact: 0.30630439 03/25/2003 Int: 03/01/2003 to 03/25/2003 GNMA PASS-THRU X SINGLE FAMILY (36220DR35) OTC Mat: 06/15/2019 7.750% Fact: 0.04680871 03/25/2003 Iht: 03/01/2003 to 03/25/2003 GNMA PASS-THRU M SINGLE FAMILY (36202CQA4) OTC Mat: 07/20/2026 8.000% Fact: 0.08917399 03/25/2003 Iht: 03/01/2003 to 03/25/2003 GNMA P~SS-THRU X SINGLE FAMILY (36207SFE8) OTC Mat: 04/15/2027 7.000% Fact: 0.25179412 03/25/2003 Iht: 03/01/2003 to 03/25/2003 GNMA PASS-THRU M SINGLE FAMILY (36202C5F6) OTC Mat: 09/20/2028 7.500% Fact: 0.16950043 03/25/2003 Iht: 03/01/2003 to 03/25/2003 GNMA PASS-THRU X SINGLE FAMILY (36208U5J2) OTC Mat: 05/15/2029 6.500% Fact: 0.39740528 03/25/2003 Int: 03/01/2003 to 03/25/2003 REF G.O. (347685EA3) 102.49200 102.46200 A/B 101.89100 Bid 103.14490 A/B 106.68111 A/B 106.86929 A/B 109.54630 A/B 108.10851 A/B 106.33971 A/B 106.85989 A/B 105.05141 A/B Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Number of Securities: 64 File ID: Prowell Mean and/or Div and Iht Security Adjustments Accruals Value 102.477000 25,619.25 253.75 101.891000 71,323.70 231.39 103.144897 638.93 3.20 106.681107 7,240.26 31.67 106.869293 8,183.63 35.74 109.546295 13,588.46 64.09 108.108505 4,723.83 23.30 106.339706 6,693.93 29.38 106.859894 12,135.57 56.78 105.051407 10,437.00 43.05 Page 3 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.2) Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 Shares Security or Par Description 36) 30000 37) 35000 38) 15000 39) 10000 40) 40000 41) 20000 42) 25000 43) 50000 44) 25000 45) 10000 High/Ask Low/Bid GNMA PASS-THRU X SINGLE FAMILY (36211GT60) OTC Mat: 06/15/2029 7.000% Fact: 0.14663951 03/25/2003 106.18649 A/B Iht: 03/01/2003 to 03/25/2003 JACOBUS BORO PA SWR AUTH SWR R GTD REV B (469839AK0) OTC DTD: 07/01/1999 Mat: 12/15/2012 4.9% ' 03/25/2003 101.32200 101.25500 A/B Iht: 12/15/2002 to 03/25/2003 LINE MTN PA SCH DIST G.O. BDS (535666BV2) OTC DTD: 05/01/1998 Mat: 11/15/2008 4.5% 03/25/2003 100.44800 100.44800 A/B Iht: 11/15/2002 to 03/25/2003 LOWER MERION TWP PA G.O. BDS (548253RW5) OTC DTD: 03/15/1996 Mat: 12/01/2006 4.45% 03/25/2003 106.56600 106.45800 A/B Int: 12/01/2002 to 03/25/2003 MONROE CNTY PA ~/~EA VOCATIoN~j~ GTD SCH R (610768CQ4) FT Intr. DTD: 05/01/1996 Mat: 11/15/2013 5.6% 03/25/2003 111.35300 111.35300 A/B Int: 11/15/2002 to 03/25/2003 MONTGOMERY CNTY PA G.O. BDS (613579JL6) OTC DTD: 08/01/1993 Mat: 09/01/2004 4.75% 03/25/2003 105.05400 104.99500 A/B Iht: 03/01/2003 to 03/25/2003 PENNSYLVANIA ST HIGHER EDL FAC REV BDS (7091746P6) FT Intr. DTD: 04/15/1998 Mat: 05/01/2009 4.75% 03/25/2003 109.50800 109.25800 A/B Int: 11/01/2002 to 03/25/2003 PENNSYLVANIA ST HIGHER ED ASSI REV BDS (709159BQ9) FT Intr. DTD: 10/15/2001 Mat: 12/15/2010 3.9% 03/25/2003 103.69500 103.44500 A/B Int: 12/15/2002 to 03/25/2003 PENNSYLV~/~IA HSG FIN AGY SINGLE FA (708792TG1) FT Intr. DTD: 09/01/1997 Mat: 04/01/2017 5.75% 03/25/2003 103.58800 103.27500 A/B Iht: 10/01/2002 to 03/25/2003 STATE PUB SCH BLDG AUTH PA SCH SCH REV B (857321LJ0) OTC DTD: 05/15/1991 Mat: 05/01/2003 0% 03/25/2003 99.87000 99.86600 A/B Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Nu~er of Securities: 64 File ID: Prowell Mean and/or Div and Iht Security Adjustments Accruals Value 106.186493 4,671.34 20.53 101.288500 35,450.98 476.39 100.448000 15,067.20 243.75 106.512000 10,651.20 140.92 111.353000 44,541.20 808.89 105,024500 21,004.90 63.33 109.383000 27,345.75 475.00 103.570000 51,785.00 541.67 103.431500 25,857.88 694.79 99.868000 9,986.80 Page 4 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.2) Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 Shares Security or Par Description High/Ask Low/Bid 46) 25000 47) 40000 48) 30000 49) 35000 50) 25000 51) 5000 52) 50000 53) 25000 54) 10000 55) 25000 PENNSYLV~RIA HSG FIN AGY SINGLE FA (708792US3) FT Intr. OTD: 12/15/1997 Mat: 10/01/2014 5.2% 03/25/2003 !04.10200 103.85300 A/B Iht: 10/01/2002 to 03/25/2003 PENNSYLVItNIA ST G.O. BDS (709141JR7) FT Intr. DTD: 12/01/1998 Mat: 12/01/2014 4.625% 03/25/2003 105.05100 104.80100 A/B Iht: 12/01/2002 to 03/25/2003 PENNSYLVANIA ST HIGHER EDL FAC REV BDS (7091713F7) FT Intr. DTD: 01/15/1998 Mat: 07/15/2017 4.5% 03/25/2003 100.68100 100.43100 A/B Int: 01/15/2003 to 03/25/2003 PENNSYLVANIA ST G.O. BDS (709141HK4) FT Intr. DTD: 08/01/1998 Mat: 08/01/2006 5% 03/25/2003 110.09100 109.95500 A/B Int: 02/01/2003 to 03/25/2003 PHILADELPHIA PA G.O. BDS (717813BW8) FT Intr. .DTD: 11/15/1998 Mat: 03/15/2017 4.75% 03/25/2003 102.85900 102.60900 A/B Iht: 03/15/2003 to 03/25/2003 PHIL~d)ELPHIA PA SCH DIST G.O. BDS (~178805L8) OTC DTD: 11/01/2000 Mat: 02/01/2011 5.75% 03/25/2003 114.32800 114.07800 A/B Int: 02/01/2003 to 03/25/2003 PHILADELPHIA PA WTR & WASTEWTR REV BDS (717893HZ7) FT Intr. DTD: 04/15/1995 Mat: 08/01/2006 5.3% 03/25/2003 110.07700 109.97900 A/B Int: 02/01/2003 to 03/25/2003 PITTSBURGH PA WTR & SWR AUTH W WTR & SWR (725304EN5) FT Intr. DTD: 07/15/1995 Mat: 09/01/2025 5.65% 03/25/2003 109.87100 109.87100 A/B Iht: 03/01/2003 to 03/25/2003 PITTSBURGH PA WTR & SWR AUTH W REV BDS (725304HS1) FT Intr. DTD: 03/01/1998 Mat: 09/01/2020 5% 03/25/2003 102.97500 102.72500 A/B Int: 03/01/2003 to 03/25/2003 PUNXSUTAWNEY PA AREA SCH DIST G.O. REF (746087BH7) FT Intr. DTD: 04/01/1998 Mat: 04/15/2013 5% 03/25/2003 105.72800 105.47800 A/B Int: 10/15/2002 to 03/25/2003 Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Number of Securities: 64 File ID: Prowell Meanand/or Div and Iht Security Adjustments Accruals Value 103,977500 25,994.38 628.33 104.926000 41,970.40 585.83 100.556000 30,166.80 262.50 110.023000 38,508.05 262.50 102.734000 25,683.50 32.99 114.203000 5,710.15 43.13 110.028000 55,014.00 397.50 109.871000 27,467.75 94.17 102.850000 10,285.00 33.33 105. 603000 26,400.75 555.56 Page 5 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at [818) 313-6300 or www.evpsys.com. (Revision 7.0.2) Date of Death: 03/25/2003 Valuation Date: 03/25/2003 Processing Date: 09/30/2003 Shares Security or Par Description High/Ask Low/Bid 56} 20000 57) 10000 58) 35000 59) 15000 60) 200000 61) 10000 62) 15000 63) 25000 64) 1000 REN~J~ TREATMENT CTRS INC (759671AC4) OTC DTD: 06/12/1996 Mat: 07/15/2006 5.625% 03/25/2003 101.50000 Bid Int: 01/15/2003 to 03/25/2003 ROSE TREE MEDIA PA SCH DIST G.O. BDS (777152FX2) FT Intr. DTD: 03/15/1999 Mat: 02/15/2012 4.5% 03/25/2003 103.99300 103.74300 A/B Iht: 02/15/2003 to 03~25/2003 SILVER SPRING TWP PA G.O. BDS (828182DB8) FT Intr. DTD: 11/01/2001 Mat: 05/01/2008 3.8% 03/25/2003 103.92700 103.78800 A/B Int: 11/01/2002 to 03/25/2003 US TREAS CPN UNDR BK ENTR SAFE (912815DD6) OTC Mat: 11/15/2004 0% 03/25/2003 96.90600 Bid UNITED STATES TREAS NTS (912828AF7) Dealer Quote DTD: 07/15/2002 Mat: 07/15/2012 3% 03/25/2003 107.62500 Int: 01/15/2003 to 03/25/2003 WEST YORK PA~/LEA SCH DIST G.O. BDS (957046FN0) FT Intr. DTD: 10/15/2000 Mat: 09/01/2010 4.8% 03/25/2003 104.22500 Int: 03/01/2003 to 03/25/2003 WYOMISSING PA AREA SCH DIST G.O. BDS (983578CU7) FT Intr. DTD: 09/01/1993 Mat: 05/01/2005 5.1% 03/25/2003 102.12200 Int: 11/01/2002 to 03/25/2003 YOP~K PA REF BDS (986812PL3) OTC DTD: 12/17/1998 Mat: 12/01/2021 0% 03/25/2003 39.09800 107.56250 A/B 104.13000 A/B 102.09800 A/B 38.84800 A/B FPA PARAMOUNT MUT FD INC (302546106) COM NASDAQ 03/25/2003 8.00000 Bid Estate of: Harold R. Prowell Account: 11786.1 Report Type: Date of Death Nu~er of Securities: 64 File ID: Prowell Mean and/or Div and Int Security Adjustments Accruals Value 101.500000 20,300.00 218.75 103.868000 10,386.80 50.00 103.857500 36,350.13 532.00 96.906000 14,535.90 107.593750 215,187.50 1,143.65 104.177500 10,417.75 32.00 102.110000 15,316.50 306.00 38.973000 9,743.25 8.000000 8,000.00 Total Value: Total Accrual: Total: $1,780,289.18 709159bq Portfolio Endnotes $11,963.62 $1,768,325.56 Page 6 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.2) EXHIBIT E d1~-0~-200~ 18:~0 PNCBANK 412 ?68 3458 P. 01/0i PN CBAN< Suly 2, 2003 Tins L. Ott 3401 North Front Street P.O. Box Harrisburg, PA 17110-0950 Estato of Harold R. Prowell, d~,a~ased gSN: 161-32..4990 DOD: 3/25/2003 Dear Ms, Ott: In r~x,nso to your request for Date of Death balarm~ for the customer noted above, our rocor& show thc following: Cha~dng Account Acoount #5003217777 HAROLD R PROWELL DOD balance: $17,466.11 (non-int6xe~t bearing) Established 09/2012001 Please note that this offic~ only provides da~e of death balanoes for deposit accounts (IRAs, CDs, Chooking and Savings accounts). We do not process say fmaelsl transaciiom or provide s~stements, If you need assistanoo with any of these items, please call 1-888-PNC-BANK (1.888-762-2265) or stop by your local PNC Bask branch of~o0. Sinoe, roly, 1-800-762-177~ P7-PF$C-O4-F · 500 first Ava Pillsl~gh PA i 5219 FDIC TOTRL P. 01 O~t -0~-03 02:21P Tolbart V. Prowall (717) 697-4687 WlI,LIAM I.. AI)I .KR ('RAI(i I. AI)t.liR= *AI.~O ADMrI'I'~I~ 'l I i, FKACTICr. IN NJ ADLER & ADLER ATTORNEYS AT LAW I :Lq I.(')¢'~t!,~T ~TRI~I~T P.O. BOX 11933 IIAIUUSBUKO. PRNN.C;yI.VANIA 17lO8 1933 TELEPIIONE (717) FAX 1717) 234 1670 OVER.NIGIIT MAIL ADDRESS: 125 Lf.)t'tJST STREET IIARRISP, LJRG. PENNg¥1.VANIA 17101 September 30, 2003 Mr. Tolbert Prowell Gilbert Prowell Estate of Harold Prowell 413 N. York Rd. Mechanicsburg, PA 17057 Jeffrey A. Ernico, Esquire METTE, EVANS & ~OODSIDE 3401 North Front Harrisburg, PA 17110 Mr. Robert Adler 293.0 Arcona Rd. Meohani¢$burg, PA 17055 RE: F. Ress, Inc. Gentlemen: I received our state clearance certificate, & copy of which is enclosed, aroundSeptember 10, 2003. The following is the proposed distribution to be made from the remaining balance in the checking account in the amount of $47,230.14. Willtam Adler, Esq., Remaining fees ............... Alice Adler Estate ...................... Stanley Adler Estate ................... Harold Prowell Estate ................. Gilbert Prowell ...................... $400.00 $14,049.04 $9,366.04 $11,707.53 $11,707.53 Total .............................. 47,230.14 Please call me with any concerns regarding the above. If there are none, I will proceed to have the ~.~3e~.~S sig~ed and distributed. Thank you. Will~ak~. ~Adler Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of HAROLD R. PROWELL No. 21-03-0296 also known as Date of Death March 25, 2003 , Deceased Social Security No. 161-32-4990 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We redly that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: I.D. No.: Address Vicky Ann Trimmer, Esquire 49679 3401 N. Front Street, Harrisburg, PA 17110-0950 Personal Representative: Tolbert V. Prowell Myra P. Reilly Dated: Telephone: (717) 232-5000 DESCRIPTION 1. Janney Montgomery Scott Account #6772-7170 2. PNC Bank Checking Account ~50-0321-7777 3. Household items & personal effects 4. Transamerica Insurance & Investment Group ~04301041- Proceeds payable to Estate 5. F. Ress, Inc. 6. Verizon Refund 7. The Green Tree Perpetual Assurance Company Refund TOTAL: (Attach Additional Sheets If Necessap/) VA~UE $2,038,432.91 : ~,_ $ 17,466.11 $ 2,000.00 ; ' $ 10,000.00 $ 11,707.53 $ 5.02 $ 1,038.00 :$2,080,649.57 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the InventoP/. :335746 _1 BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DIVISION DEPT. 28060! HARRISBURG, PA 17128-0601 VICKY ANN TRIMMER ESQ METTE ETAL PO BOX 5950 HBG PA 17110 COHNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE 11-24-2005 ESTATE OF PRONELL DATE OF DEATH 05-25-2005 FILE NUHBER 21 03-0296 COUNTY CUMBERLAND ACN 101 Amount Remitted RE¥-1~47 EX 4FP (D1-05) HAROLD R HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:3 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF PROWELL HAROLD R FILE NO. 21 03-0296 ACH 101 DATE 11-24-2003 TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schmdula A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Zntarast (Schedule C) 4. Nortgagas/Notas Receivable (Schedule D) 5. Cash/Bank Dmposits/Nisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. To,al Assa~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansos/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) 11. Total Deductions 12. Nat Value of Tax Return (1) .00 (~) 1~780~289.15 ($) .00 .00 (s) 290z$60.42 (6) .00 (7) .00 (8) (9) 78,$46.12 (10) $~581.56 (11) (12) 13. 14. NOTE: ASSESSHENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rats 17. Amount of Line 14 at Sibling retm 18. Amount of Line 14 taxable at Collateral/Ciasa B rate 19. Principal Tax Due TAX CREDITS: PAYHENT RECEIP! DISCUUNT DATE NUflBER INTEREST/PEN PAID (-) 10-02-2005 CD005076 .00 NOTE: To insure proper credit to your account, submit tho upper portion of this form wi~h your tax payment. 2,070,649.57 81.927.68 1,988,721.89 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (14) If an assessment ,as lssued previously, 11nee 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. (15) .00 X O0 = (16) 1,855,743.28 x 045= (17) .00 x 12 : (18) 50,992.87 x 15 : (19)= ANOUNT PAID ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 90,257.38 101,985.74 1,886,736.15 18 and 19 will .O0 82,608.45 .00 7,648.95 90,257.38 TOTAL TAX CREDIT I 90,257.$8 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE IS LESS THAN $1, NO PAYHENT ZS REgUIRED. IF TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTIONSo) RESERVATION= PURPOSE OF NOTICE: PAYHENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1981 -- if any ~uture interest in the estate is transferred in possession or enjoyment to Class D (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years) the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Nake check or money order payable to: REg'rSTER OF H'rLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of #ills, any of the 13 Revenue District Offices, or by calling the special Z~-hour anseering service for forms ordering: 1-800-S61-2050; services for taxpayers with specie1 hearing and / or speaking needs: 1-800-~q7-3010 (TT only). Any party in interest not satisfied with the appraisement) allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit) Dept. 180601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rata of six (61) percent per annum calculated at a daily rate of .00016~. Ali taxes ahich became delinquent on and after January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z003 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 201 . 0005q8 1987 91 . O002q? 1999 77. . 000192 1983 I6Z .000~.38 1988-1991 llZ .000301 ZOOO 81 .O00ZX9 198q 11Z . 000301 1991 91 . 0001~7 ZOO 1 91 . 0001~7 1985 13Z .000356 1993-199~ ?Z .00019Z ZOOZ 61 . O0016q 1986 10Z .000Z7~ 1995-1998 97. . OOOZ~7 Z003 51 .000137 --Interest is calculated as folloes: TNTEREST = BALANCE OF TAX UNPAZD X NUI~BER OF DAYS DELTNGUENT X DA.fEY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date af the assessment. If payment is made after tho interest computation date sheen on tho Notice, additional interest must bo calculated. ~' BU~REAU OF INDIVIDUAL TAXES INHERTTANCE TAX DTVISION DEPT. 280601 HARRISBURG, PA 17128-0601 CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-~85 EX AFP ¢n1-~5) VICKY ANN TRIMMER ESO METTE ETAL PO BOX 5950 HBG PA 17110 DATE 11-2q-2005 ESTATE OF PRONELL DATE OF DEATH 05-25-2005 FZLE NUMBER 21 05-0296 COUNTY CUMBERLAND ACN 201 I Amoun~ Remitted HAROLD R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS L'rNE ~ RETAIN LONER PORTION FOR YOUR FILES ~ REV-483 EX AFP (01-03) Na NOTICE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN a# ESTATE OF PROHELL HAROLD R FILE N0.21 03-0296 ACN 201 DATE 11-2q-2003 ESTATE TAX DETERMZNATZON 1. Credit For State Death Taxes as Verified 9ZI3qq'lO 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount and/or Interest) q. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: 90~257.38 90~257.38 Z~086.72 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) PAYMENT MUST BE MADE BY 12-26-2003~. ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATTON OF ADDITIONAL TNTEREST. TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl 2,086.72 INTEREST AND PEN. .00 TOTAL DUE Z, 086.72 (IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REIIUTRED TF TOTAL DUE TS REFLECTED AS A 'CREDTT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR /NSTRUCTTONS.) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Hills, any of the 15 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-561-Z050; services far taxpayers aith special hearing and / or speaking needs: 1-800-447-5010 (TT Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty (60) days cf receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Raviee Unit, Dept. 280601, Harrisburg, PA I7128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penaZty is computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months free the date of death. For dates of death prior to 10-5-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes mhich became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. Al1 taxes ~hich became delinquent on or after January 1, 1981 mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through 2005 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor . Yaa~ Rate Factor Yaa~ Rate Factor 1982 ZOZ .000548 1987 91 .000247 1999 71 .OOOlgZ 1983 161 .000438 1988-1991 111 .000501 ZOO0 81 .O00Z19 1984 111 .000501 1991 91 .000247 ZOO1 91 .000147 1985 151 .000556 1995-1994 72 .000192 2002 62 .000164 1986 IOZ .000274 1995-1998 92 .000247 2003 52 .000157 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must be calculated. ~EV-1470 EX (6-88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURGI PA 17128-0601 DECEDENT'S NAME FILE NUMBER Prowell, Harold R. 2103-0296 ACN REVIEWED BY Department of Revenue 201 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The maximum "State Death Tax credit' has been recalculated according to the revisions to the Pennsylvania Estate Tax as revised by ACT 89 of 2002. This revision is effective for decedents dying on or after July 1, 2002. ROW Page I BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX D~//S/OH · DEPT. Z80601 HARRISBURG, PA 17128-0601 VICKY ANN TRIMMER ESQ METTE ETAL PO BOX 5950 HBG PA 171i0~ COHHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE PENNSYLVANIA ESTATE TAX RECORD ADJUSTHENT DATE 01-15-ZOOq ESTATE OF PRONELL DATE OF DEATH 05-25-2005 FILE NUMBER Z1 05-0296 :COUNTY CUMBERLAND ACN 201 A.oun~: Rem i'l:'l:ed REV-16S3 EX AFP C01-03) HAROLD R HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credA~ ~o your account, submi~ ~he upper por~ion of ~his form wi~h your ~ex payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR FZLES ~ REV-1623 EX AFP (01-033 ~K PENNSYLVANIA ESTATE TAX RECORD ADJUSTMENT ESTATE OF PRONELL HAROLD R FILE N0.21 03-0296 ACN 201 DATE 01-15-200q ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTTON CODE 706 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inher/tance Tax Assessed (Exclud/ng O/scount and/or Interest) 3. Inher/tance Tax Assessed by Other States or TerrAtories of the Un/ted States (Excluding Discount and/or Interest) Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Oue TAX CREDITS: 90,257.38 .00 q6/172.05 90~Z57.38 .00 .00 .00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 1F PAID AFTER THIS DATE~ SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. . O0 TOTAL DUE . O0 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR)z YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGTSTER OF NILLS, AGENT. REFUND (CA): A refund of e tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of the Z$ Revenue District Offices or from the Department's Iq-hour answering service for forms orderin g: 1-BOO-36Z-ZOSO~ services for taxpayers with special hearing and / or speaking needs: 1-800-q¢7-30ZO (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. PENALTY: The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of tho tax amnesty period. INTEREST: For Date of Death after 10-$-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (9) months from the date of death (Assessment control number (ACN) Z01 only). For Date of Death prior to 10-3-91 Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent eighteen (18) months from the date of death (Assessment Control Number (ACN) gO1 only). Additional Pennsylvania Estate Tax assessed as a result of a change based on tho Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date of the final notice of tho increase in Fedora1 Estate Tax is received. (Assessment Control Number (ACN) ZOZ only.) Taxes which became delinquent before January 1, 19BZ bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016¢. All taxes which became delinquent on or after January l, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tho applicable interest rates for 198Z through ZOO3 arm: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 19BZ ZOZ . gOOSeD 1957 9Z .0002¢7 1999 7Z .000192 1983 167- .000¢38 1988-1991 117- , DO0301 ZOO0 87. .OOOg19 198¢ 117- .000301 199Z 97. .0002¢7 ZOOX 97- .000Z¢7 1985 137- .000356 1993-199¢ 77- .000192 ZOO2 67. . OOOl6q 1986 107- .00027¢ 1995-1998 97- .0002¢7 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) ~'~" INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME Prowell, Harold R FILE NUMBER REVIEWED BY 21 03-0296 Department of Revenue ACN 201 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The above ACN has been adjusted in accordance with ACT 48 of 2003. If a credit balance or a refund is noted on this record adjustment, you may expect the refund within four weeks of the date of this record adjustment. ROW Pa.qe 1 PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF THE ESTATE IS NOT COMPLETED, FILE A 6.12 FORM YEARLY UNTIL COMPLETION. STATUS REPORT UNDER RULE 6.12 Name of Decedent: HAROLD R. PROWELL Date of Death: March 25. 2003 Will No. Admin. No. 21-03-0296 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes C8J No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: _' 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No C8J 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 C8J No 0 d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: ~;;/ol ~ ~~...L' Signature I. , 1"- Vicky Ann Trimmer Name (Please type or print) (":J 3401 North Front Street. P.O. Box 5950 Address Harrisburll:. PA 17110-0950 (717) 232-5000 Telephone Capacity: 0 Personal Representative C8J Counsel for Personal Representative uJ 416312vl Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/02/2005 TRIMMER VICKY ANN 3401 NORTH FRONT STREET HARRISBURG, PA 17110-0950 RE: Estate of PROWELL HAROLD R File Number: 2003-00296 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/25/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ 'J GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge u^