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HomeMy WebLinkAbout07-11-11REV-1500 EX ~°'-'°' PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 1505610148 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN 21 10 1269 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 184-54-8157 Decedent's Last Name 12182010 MMDDYYYY Date of Blrth MMDDYYYY 04301918 Suffix Decedent's First Name WASSELL RUTH (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW MI 0 MI ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate ® 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ ^ 10 f d ^ 11 9. Litigation Proceeds Received . Spousal Poverty Credit (date o eath . Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number THOMAS W• SHIELDS, VP 717-291-2726 r-.3 First line of address FULTON BANK, NA Second line of address P•0• BOX 3215 City or Post Office State ZIP Code LANCASTER PA 176043215 REGISTER O~,~I LAS USE ONC4' _ . (-_ F;i : ~_.. ~ r, .~~ _.J ~ J f~~ ..T} ~cT. DATE FILED C" ~orrespondent'se-mailaddress: TSHIELDSaFULTONFINANCIALADVISORS • COM Under penalties of perjury, I declare that I have examined this return, inGuding 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. SIGNATURE OF PERSON RESPONSIBLE FO FLING RETURN ~~ nn DATE FULTON BANK, NA BY ~ ~ 1,.1~ ~~c.~ 7/5/2011 ADDRESS P•0• BOX 3215 LANCASTER, PA 17604-3215 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY ;-rt C`7 t~ -sa -,-; ~. f, ,~ ~.~ -r-, >~ Side 1 L 1505610148 9M46474.000 1505610148 ~ ~ J 1505610248 REV-1500 EX Decedent's Social Security Number 184-54-8157 Decedents Name: W A S S E L L RUTH 0 RECAPITULATION 1. Real Estate (Schedule A) 1 8 6, 5 0 0.0 0 2. Stocks and Bonds (Schedule B) . 2. 3 0 2 , 8 4 4 •2 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3_ 0 • D 0 4. Mortgages and Notes Receivable (Schedule D) 4. 0 • 00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 14 ,13 2. 4 6 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 • 0 0 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 0 . 0 0 8. Total Gross Assets (total Lines 1 through 7) $ 4 0 3 , 4 7 6.6 6 9. Funeral Expenses and Administrative Costs (Schedule H), , 9. 3 5 , 9 3 6.4 6 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 5 , 0 4 7 • 5 6 11. Total Deductions (total Lines 9 and 10) , 11, 4 D , 9 8 4.0 2 12. Net Value of Estate (Line 8 minus Line 11) 12. 3 6 2 , 4 9 2.6 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , , 13. 9 0 , 6 2 3.16 14. Net Value Subject to Tax (Line 12 minus Line 13) , 14. 2 71, 8 6 9. 4 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unSier Sec. 9116 (a)(1.2)x.o- 0.00 15. 0.00 16. Amount of Line 14 xable 0 4 ~ t li l t X a nea ra e . 0.O D 16. 0 • 0 0 17. Amount of Line 14 taxable at sibling rate X .12 D• 0 0 17. 0 •0 0 18. Amount of Line 14 taxable at collateral rate X .15 2 71, 8 6 9. 4 8 1 a. 4 0, 7 8 0. 4 2 19. TAX DUE 19. 4D,780 42 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT XD Side 2 1505610248 1505610248 9M4648 4.000 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 10 1269 DECEDENTS NAME R TH 0 STREET ADDRESS CITY NEW CUMBE AND STATE PA ZIP 17070- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 3 8, 9 0 0. 0 0 B. Discount 2, 0 4 7. 3 7 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) 166• 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 . 0 0 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or .. .. .. .. ... .. .. ... . d. receive the promise for life of either payments, benefits or care?. Yes ^ No 2. If death occurred after Dec. 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? ^ 4. Did decedent own an individual retirement account, annuity, or other non-probate property, which contains a beneficiary designation? ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. Far dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [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 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a){1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Total Credits (A + B) (2) (1> 40,780.42 40,947.37 (3> 0.00 9M4671 2.000 REV-1502 EX + (01-10) Pennsylvania DEPARTA~ENiOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE A REAL ESTATE FILE NUMBER: Ruth O. Wassell 21 10 1269 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly~owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet 'If the property has been sold. ITEM Include a copy of the deed showing decedent's interest'rf owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 705 Barbara Street, New Cumberland, PA - Single Family Residence Under Sales Agreement at Time of Decedent's Death and Sold on January 12,2011. Sale Proceeds TOTAL (Also enter on Line 1, Recapitulation.) 15 swasss z.ooo If more space is needed, use additional sheets of paper of the same size. 86,500.00 86,500.00 REV-1503 EX + (696) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth O. Wassell 21 10 1269 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 1,567.578 Shares Delaware Group Treas Resvs Ltdtrm Dvrin I Mutual Fund (As Quoted By Nasdaq) CUSIP: 245912506 13,967.12 2 96.924 Shares Europacific Growth Fd Shs C1 F-2 Mutual Fund (As Quoted By Nasdaq) CUSIP: 29875E100 4,000.05 3 Federated Prime Oblig MMF #396 Principal Cash 13,248.80 Principal Date of Death Amount 13,557.02 Less Income Overdraft of 308.22 4 11,586.396 Shares Federated Total Return Sers Totl Ret Instl Mutual Fund (As Quoted By Nasdaq) CIISIP: 31428Q101 128,724.86 5 1,970 Shares Fulton Financial Advisors, NA Value Stock Fd CUSIP: 999328008 16,017.62 6 239 Units Fulton Financial Advisors, NA Common Stock Fd CUSIP: 999327901 14,552.18 7 90.988 Shares Gabelli Equity Ser Fds Inc Sm Cap Grwth I Mutual Fund (As Quoted By Nasdaq) CIISIP: 362397830 3,096.32 8 353.616 Shares Goldman Sachs Tr Lrg Cp Val Ins Mutual Fuad (As Quoted By Nasdaq) CUSIP: 38142Y773 4,126.70 9 77.543 Shares Harbor Fd Intl Fd Instl Mutual Fund (As Quoted By Nasdaq) CUSIP: 411511306 4,586.67 Total from continuation schedules 100,523.88 TOTAL (Also enter on line 2, Recapitulation) $ 302, 844.20 swaeae i.ooo (If more space is needed, insert additional sheets of the same size) Estate of: Ruth 0. Wassell 21 10 1269 Schedule B (Page 2) Item Value at Date No. Description of Death 10 2,953.649 Shares Managers Fds Pimco Bd Fd Mutual Fund (As Quoted By Nasdaq) CUSIP: 561717638 32,194.77 11 113.806 Shares Price T Rowe Growth Stk Fd Inc Com Mutual Fund (As Quoted By Nasdaq) CUSIP: 741479109 3,636.10 12 111.731 Shares Principal Fds Inc Intl Emgmkt Inst Mutual Fund (As Quoted By Nasdaq) CUSIP: 74253Q804 2,907.24 13 433.277 Shares Principal Fds Inc Mc Bld Fd Intl Mutual Fund (As Quoted By Nasdaq) CUSIP: 74253Q747 5,805.91 14 11,566.086 Shares Rowe T Price Short Term Bd Fd Com Mutual Fund (As Quoted By Nasdaq) CUSIP: 77957P105 55,979.86 Total (Carry forward to main schedule) 100,523.88 REV-t508 F,C+ (G98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Ruth O. Wassell 21 10 1269 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joindyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 AARP/United Healthcare 483.75 2 Cash 40.08 On Hand 3 Fulton Bank Checking Account #3622-23378 11,555.80 4 Homesteaders Life Company 764.45 Funeral Credit 5 Jewelry 292.20 Appraised Value See copy of The Store Appraisal Sheet 6 Pennsylvania American Water 26.68 7 Personal Property 105.65 Sale Proceeds 8 Real Estate Settlement Refunds 451.03 School Real Estate Taxes 9 Travelers 403.00 Homeowners Insurance Policy #017217874 Refund of unearned premium 10 Verizon 9.82 Refund of Credit Balance TOTAL (Also enter on line 5 Recapitulation) $ ~ 14 , 132 4 6 3W46AD i.ooo (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ATE OF Ruth O. Wassell 21 10 1269 This schedule must lie completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBS DESCRIPTION OF PROPERTY INILOEThEtduMEOFTFETRANSFEREE,TFEIRRELAT10fSHPTODECEDEMMD TFEMTEOF7RANSFERATTPGFIACOPYOFTFEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION FAPPUCABLE TAXABLE VALUE ~• Ruth O. Wassell Revocable Estate Trust dated December 18, 1998 with Fulton Bank as Trustee. See copy of trust agreement. Assets are listed on Schedule B items 1 through 14. TOTAL (Also enter on line 7, Recapitulation) $ Ii more space is needed, use addftional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (10.09) pennsylvania DEPARTMENTOF REVENUE aJHERITANCE TAX RETURN RESIDENrDECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ruth O Wassell 21 10 1269 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Funeral was prepaid B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Fulton Bank, NA Street Address One Penn Square City Lancaster State PA ZIP 17602 Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 18,104.30 14,000.00 Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 4 7 3. 5 0 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland County Law Journal Legal Notice 75.00 Total from continuation schedules 3,283.66 TOTAL (Also enter on Line 9, Recapitulation) $ 3 5 , 9 3 6.4 6 swasnc z.ooo If more space is needed, use additional sheets of paper of the same size Estate of: Ruth 0. Wassell 21 10 1269 Schedule H Part 7 (Page 2) 2 David Hunsberger German Translation of Legal Documents 150.00 3 EVP Systems, Inc Asset Valuation Fee 17.05 4 Fulton Bank Checking Account #3622-23378 Auto Payment of Auto Insurance Premium Post Date of Death 1/5/11 $161.25 2/7/11 161.25 3/7/11 161.25 483.75 5 Fulton Financial Advisors Real Estate Management Fee 300.00 6 PA Dept of Revenue 2010 State Income Tax Refund 96.00 7 Patriot News Estate Notice 286.70 8 Pennsylvania American Water Water Service 49.36 9 Persun & Heim, PC Postage Cost 15.51 10 Person & Heim, PC Postage Cost 9.54 11 PP&L Electric Service 13.48 12 Real Estate Settlement Costs 991.55 13 The Store Jewelry Appraisal Fee 20.00 14 The UPS Store Cost of Shipping Personal Property to Germany 454.25 15 Trevis A Nickel, CPA 2010 Personal Income Tax Preparation Fee 140.00 16 UGI Utilities, Inc Gas Service 256.47 Total (Carry forward to main schedule) 3,283.66 REV-1512 EX+(12-OB) SCHEDULE Pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, WHERITANCETAxRETURN MORTGAGE LIABILITIESsc LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth O. Wassell 21 10 1269 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1~ Church of Good Home, Inc Room and Board 4,498.44 2 MD at Home, Inc Medical Expense 38.52 3 Persun & Heim, PC Fees Associated with Public Sale 450.00 4 IStoken Ophthalmology Medical Service 60.60 TOTAL (Also enter on Line 10, Re SW46AH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J Pennsylvania DEPARTN~NT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth O. Wassell 21 10 1269 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Tabea F. Weller, Deceased DOD 3/19/05 1/8 sh of 25~ redistributed among other charitable beneficiaries Sister 0.00 2 Jurgen Ellinger Hochkopfstv 25 075179 Pforzheim, Germany One Half of Residue: 181,246.32 Nephew 181,246.32 3 Ruth Marz, Deceased DOD 8/20/09 25~ Distributed to Children Christa Brunben Alfred Marz Manfred Marz Niece ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. [[ NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1~ See Attached 1 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ $ 9 0 , 6 2 3.16 If more space is needed, use additional sheets of paper of the same size. 9W46A1 2.000 Estate of: Ruth O. Wassell Schedule J Part 1 (Page 2) Item No. Description 4 Christa Brunben John-F-Kennedy-Al1ee 119 38444 Wolfsburg Germany 8.333333 of Residue: 30,207.72 5 Alfred Marz Friedrichstrarse 24 55124 Mainz-Gonsenheim Germany 8.333333 of Residue: 30,207.72 6 Manfred Marz Friedrich-Ebert-Siedlung 12 61381 Friedrichsdorf, Taunus Deutschland Relation Great-Niece Great-Nephew 21 10 1269 Amount 30,207.72 30,207.72 8.333333 of Residue: 30,207.72 Great-Nephew 30,207.72 Estate of: Ruth O. Wassell 21 10 1269 Schedule J Part 2B (Page 1) Item No. Description Amount 1 American Bible Society New York, NY 3.571429 of Residue: 12,946.17 12,946.17 2 American Red Cross Harrisburg, PA 3.571429 of Residue: 12,946.17 12,946.17 3 Bethesda Mission Harrisburg, PA 3.571429 of Residue: 12,946.17 12,946.17 4 Children's Hunger Relief Fund Washington, DC 3.571428 of Residue: 12,946.16 12,946.16 5 Christians for Jews Foundation San Antonio, TX 3.571428 of Residue: 12,946.16 12,946.16 6 Trinity United Methodist Church New Cumberland, PA 7.142856 of Residue: 25,892.33 25,892.33 LAST WILL AND TESTAMENT OF RUTH O. WASSELL I, RUTH O. WASSELL, of Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any and all former Wills and Codicils made by me. FIRST: I am not married, and I have no children. SECOND: I give, devise, and bequeath all of my estate, real and personal, as follows: (a) Twenty-five percent (25%) to my niece, Ruth Marz, currently of Friedrichsdorf, Germany; and (b) Fifty percent (50%) to my nephew, Jurgen Ellinger, currently of Pforzheim, Germany. (c) Twenty-five percent (25%) as follows: (i) 1/8 to the Bethesda Mission, Harrisburg, Pennsylvania; (ii) 1/8 to the Christians for Jews Foundaton, San Antonio, Texas; (iii) 1/8 to the Childrens' Hunger Relief Fund, Washington, D.C.; -~- (iv) 1/8 to the American Bible Society, New York, New York; (v) 1/8 to the American Red Cross, Harrisburg, Pennsylvania; (vi) 1/4 to the Trinity United Methodist Church, New Cumberland, Pennsylvania; and (vii) 1/8 to my sister, Tabea Weller, currently of Philadelphia, Pennsylvania, if and only if she survives me by a period of thirty (30) calendar days. If my sister does not survive me by a period of thirty (30) calendar days, I direct that her portion of my estate be divided proportionately among the charities named in this Item SECOND (c) according to their interests therein. THIRD: If any beneficiary and I should die under such circumstances as would render it doubtful whether the benefi- ciary or I died first, then it shall be conclusively presumed for the purposes of this my Will that said beneficiary prede- ceased me. O, ~Gtoa ~C -2- FOURTH: (1) I name Fulton Bank located in Harrisburg, Pennsylvania as my Executor. I direct that my Executor, herein referred to as my Executor regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) For services as Executor, my Executor shall receive reasonable compensation. FIFTH: (1) I give to any Executor named in this Will or any Codicil hereto or to any successor or substitute Executor all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsylvania and in particular through the Pennsylvania Probate, Estates and Fiduciaries Code, as effective and as in effect on the date hereof, during the administration and until the completion of the distribution of my estate. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) In determining the federal estate and income tax liabilities of my estate, my Executor shall have discretion to select the valuation date and to determine whether any or all of the allowable administration expenses in my estate shall be ~. ~~ ~ -3- used as federal estate tax deductions or as federal income tax deductions. (3) My Executor is authorized and empowered to acquire and to retain, either permanently or for such period of time as my Executor may determine, any assets, including the capital stock of any closely held corporation, whether such assets are or are not of the character approved or authorized by law for investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (4) My Executor is authorized and empowered to disclaim any interest, in whole or in part, of which I, or my Executor, may be the beneficiary, devisee, or legatee, by executing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended and supplemented, or such similar section as may then be in effect) . (5) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Addition- ally, my Executor is authorized and empowered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to -4- and to buy property from anyone (including a fiduciary or beneficiary hereunder); provided that any such loans shall be adequately secured and at a fair interest rate. (6) My Executor is authorized and empowered to allocate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. SIXTH: No interest of any beneficiary under this Will, any Codicil hereto, shall be subject to anticipation or to voluntary or involuntary alienation. SEVENTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. ,~o-lo~~ -5- IN WITNESS WHEREOF, I have set my hand and seal on this my Last Will and Testament this 22nd day of April 2002. SIGNED, SEALED, PUBLISHED, and DECLARED by RUTH O. WASSELL, as and for her Last Will and Testament, on the day and year last above written, in the presence of us, who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: ~~~L'~ (SEAL) R I'H O. WASSELL 1~~ ~" ~~ -6- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND WE Ruth O. Wassell and Wayne M. Pecht Patricia D. Olyarnik and Elizabeth J. Goldstein the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as her Last Will and that she had signed willingly (willingly directed another to sign for her), and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and to the best of his or her knowledge the Testatrix was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. ~ c.~~- v ~ ~s v-t..- Ruth O/J Wassell, eMatrix VSiEness'J Witness af%~~~ Witn ss Subscribed, sworn to, and acknowledged before me by Ruth O. Wassell, the Testatrix, and subscribed and sworn to before me b Wayne M. Pecht Patricia D. Olyarnik and y , Elizabeth J. Goldstein witnesses, this 22nd day of April 2002. Nota~r Yubl1P(QTARIAL SEAL CYNTHIA J. RULE, Notary PubNc Camp Hia Bara., Cumbeitand Cax~1y iu~ rnmmission Expires Jan. 24, 2004 -7- i __. y ~'1~ ~JOV~3 ~~ ~ } i ~~ j' f ~a-It's+~~8 REVOCABLE ESTATE TRUST day of _ ~~~?_r____-~ X998, 1, wAs On this of l~kw ~~l'~ ~tiM~~ County, Pennsylvania, as settlor, by this deed of trust with FULTON 6ANK have transferred or will transfer certain property to the trustee. direct that the trust property oo the ~ t by me or by a y o hers pe s~ongshaellrbethe d by the additional property is g trustee on the following trusts: Section 1. White I am alive: (a) The trustee shall pay to me whatever income or principal I request from time to time. (b) If I become disabled in any way, the trustee shall apply income or principal directly for my benefiQ ntedrb eabcourt for me pthe trust a s~halll p ylroveedthe support. if a guardian is app Y principal and undistributed income of the trust to the guardian. Section 2. On my death, the trustee shall pay over the then remaining principal, together with all income accrued and unpaid to the date of my death, to my estate. Section 3. 1n the administration of the trust herein: {a} Before actual payment to a beneficiary, no interest in income or principal shall be assignable by, or available to anybody having a claim against, the beneficiary. (b) The trustee may make authorized distributions to beneficiaries in cash or in kind. - (c) The trustee at any time may terminate the trust if the value thereof is less than twenty thousand dollars or does not warrant the cost of continuing said share in trust or if its administration would be otherwise impractical. On such termination, the trustee shall pay the principal and any accumulated income of the trust to me. Section 4. Any fiduciary appointed in this trust may exercise the powers given by law and those given by this trust, and in addition thereto and without any order of court and in the discretion of such fiduciary. may sell al{ or any trust property, real or personal, ;~ .~ at public or private sale, for cash or credit, and may execute deed or bills of sale. Such fiduciary may also invest and reinvest in any property without restriction to legal investments, including any common trust fund maintained by a fiduciary and including stock in or obligations of a fiduciary, and also vote securities, in person or by proxy, including stock in a fiduciary and in such connection delegate discretionary powers, and also compromise yr abandon claims. Section 5. The situs of the trust shall be ~,~~~t~ Counry, Pennsylvania, and questions about the validity, construction and administration of the trust shall be determined in accordance with the law of Pennsylvania. Secs (a) 1 reserve the right to revoke or amend this trust in whole or in part at any time and from time to time by written instrument delivered to the trustee when 1 am living. (b) The du#ies, powers and liabilities of the trustee shall not be changed by amendment without the written consent of the trustee. (c) The trustee shat! deliver as directed, absolutely and free of trust, any policies or other property withdrawn by revocation. Section 7. Concerning fiduciaries: (a) No fiduciary shaft be required to give or enter into any bond or security in any jurisdiction. (b) A corporate fiduciary shall be compensated periodically in accordance with the schedule of compensation of the fiduciary currently in effect when the services are perfomled. (c) The trustee may make court accountings, but the approval of an account by the interested beneficiary shall be a full discharge of the trustee. Section 8. I understand that a problem may be caused by certain computer and other electronic information processing systems not being able to correctly recognize the date ".fanuary 1, 2000" and other similar dates in the Year 2000 (the "Year 2000 Problem's which could, directly or indirectly, affect the administration of the REVOCABLE ESTATE TRUST. FULTON BANK shall take all reasonable actions which it believes, in good faith, are necessary or appropriate to minimize the possibility of the Year 2000 Problem having any material adverse effect on the REVOCABLE ESTATE TRUST; provided, however, that FULTON BANK shall have no liability for any adverse effect on the REVOCABLE ESTATE TRUST caused by the Year 2000 Problem, unless such effect ::a i was caused directly by its gross negligence or willful misconduct. In no event shall FULTON BANK have any liability for special, consequential or incidental damages of any kind. !N WITNESS WHEREOF, I have hereunto set my hand and seal the day and year first above written. Signed, sealed and delivered in the presence of: ~~ , {SEAL) .~ ~~, L ~. ) ( ) } hereby is acc~~ec~y ~e trustee Authorized Officer t i Accord Realty Transfers, Inc. Sane 103 A. Settlement Statement U.S. Department of Housing and Urban Development OMB No. 2502-0265 3461 Market Street 8. TYPE OF LOAN Csmp Hilt, Penasyh~ania 17011 1 OFHA 2. ~FmHA 3. l]Conv. Unins. 4. VA 5. ~ Conv. Ins. Tetephone:(717)76i-6200 6. FILE NUMBER 10-0142 7. LOAN NUMBER Fez (717) 761-1201 UNDERWRITER: Frsl American Title Insurance Co C.Note: N«mawkwryPe.e.r.~wp.aw.a.u,..ro.k,a~w.nowarw.brr„b~,mry,.P WIIRNINO:kY aeduMb aum bMa btlr UIY40 Bbrn mtlW Orpry a uanYleaull Caa YeMW ant and Fur6rtalb auu:lkra 10 U. a. Ceh bacLaa 1001 8. MORTGAGE INSURANCE CASE NUMBER O....,,uwaak,~wawYS.rwr~ TNeExpressSetBemenlSystem lmraOaW bm.MmlmauFen uW Settle„ 1010. D. NAME OF BORROWER Anna A. Mudrinkh ADDRESS: 5149 E. Trlndle Road Mechaniesbu PA E. NAME DF SELLER Fultai Bank, NA Executor of the Estate of Ruth 0. Wasaell, deceased ADDRESS: clo Fulton Ban NA F. NAME OF LENDER Cesh ADDRESS: G. PROPERTY ADDRESS: 705 Barbara Street, NaW Cumberland, PA 17070 New Cumberland Borough Pried I Residence Otlrer Real EsUte H. SETTLEMENT AGENT: Arxwrd Realgr Transfers, Inc., Telephone: 717-761.6200 Fax: 717-761-1201 PLACE DF SETTLEMENT: 3461 Market Sake 103 Cam Hill PA 17011 I. SETTLEMENT DATE: 01H412011 . S MARY OF BO R S T CTION: K. SUM Y S R'S T C 0 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 101. Conirad sales 'ce 86500.00 401. Contrail sales rice 68 500.00 102. Personal 402. Persanat rt 103. Setllement cha es to borrower line 1400 1795.82 403. 104. 404. 105. 405. Ad'ustments for xems aid seller m advance Ad'ustments for kems aid seller I n advance 106. Ci /bwn faxes 406. C' flown taxes 107. Coun taxes 407. Caun tafres 108. School Real Estate Tax461H4111 b06130H1 418.01 408. School Real Estate Tazr9a114111 td06130111 418A1 109. 409, 110. Trash Jan-March 2011 H4111 b031311N 33.02 410. Trash Jan-March 2011 1H4H1 ta03131111 33.02 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 746.85 420. GROSS AMOUNT DUE TO SELLER 68 51.03 200. AMOUNTS PAID BY OR ON BEHALF OF BOR ROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. tl a eamesl none 650.00 501. Excess it see insWdiars 8 650.E 2(12. PrirxA al amourd of new bans 502. Settlement trr b seller Gee 1400 962.55 203. ExLstb ban s taken sub' to 503. Existm ban s taken su 'ed b 204. 504. P of Fust M e Loan 205. 505. 206. 506. 207. 507. 208. 508. 209. 509. Ad ustments for kems U kl Geller uabndrts far kems un seller 210. flown taxes 510. C' flown taxes 211. Count taxes 01f01H1b01H1111 20.49 511. Cau taxes 01101H1to01114H1 20.49 212. School Real Estate Taxes 512. Sdaol Real Estate Taxes 213. 513. 214. Sewer tstOuarler201 f01H1to01114111 8.51 514. Sewer 1stOuarter201 101H1to01H4111 8.51 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BYIFOR BORROWER 679.00 520. TOTAL REDl~TION AMOUNT DUE SELLER 9641.55 300. CASH AT SETTLEMENT FROM OR TO BORR OWER 800. CASH AT SETTLEMENT TO OR FROM SELLE R 301. Gross amount due from bonower Gee 1211 748.85 601. Gross anrount due b seller Gee 420 86 1.03 302. Less amounts rte borrower line 220 8 679.00 602. Less redurrtion amount due seler Gne 520 9641.55 503. CASH FROM BORROWER 80067.85 603. CASH TO SELLER 77309.48 M 70i Wuq~~wtlMhapub dtlm Yam~Mbn ~Y~~ruPUR~OM1amYbr YM~b~MU mt mun ngpY6 TM GaMrtlaW Rku dualGY ma ~aL •W w nquka0 M Mwb purr0a Im awtlnamt yw lr~a Tax NI Na faNlOMllwlkr yw uxruet Wpayar W,MIkYb,,,Walyn. ayuu 00 aW puNm yu,re<autr q~ayar Nluntlattlb„ nwimr. you auyM auyaatb dM eraFOMI PamkMa knpuaW M Nw.INrOrt pwkNa arpM}ay, l very mr au awaaar shown m wa Npm,a,k b ary0anuettaxparar~ nxmkar. Tel: I EgLfltr3r SIeNATURFtBj: / tElLElga) NEw MAxx10 AOOREIE: miaklal FIIOxe NUMBERa: tNl aw 7 i - -._... L SETTLEMENT CHARGES PAID FROM PAID FROM 700. TOTAL SALESBROKER'S COMMISSION based on rice $86 500.00 = BORROWER'S SELLER'S Division of commission 8ne 700 as fdkws: FUNDS AT FUNOS AT 701. to SETTLEMENT SETTLEMENT 702. to 703. Commisskn at Settlement 800. ITEMS PAYABLE IN CONNECTION WRH LOAN 801. Loan ' ination Fee % 802. IAan DisoouM % 803. 'sal Fee 804. Credit 805. 806. 807. 808. 809. 810. 811. 900. REMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From to $ !da 902. Mort a Insurance Premium for 0 moot to 903. Hazard Insurance Premium for 0 moot to 904. 905. 1000. RESERVES DEPOSITED WRH LENDER FOR 1001. Hazard Insurance mo. !mo 1002. Insurance mo. /rtw 1003. Ci Pro Tax mo. Imo 1004. Court Pro rt Taz rtw. hrw 1005. School Real Estate Taxes mo. Imo 1009. r ate Ana sis Ad'ustment 0.00 0.00 1100. TRLE CHARGES 1101. Settlement ar Cbs' Fee 1102. Nola Fees to Cash 10.00 1103. 1104. 1105. 1106. 1107. ABome s fees Incudes above Hems No: 1108. Title Insurance to Accord Rea Transfers Ma 858,82 Includes above Hems No: 1101-11041 1109. Lender's PDI' NONE 1110. Owners Pol' 86 .00 - 858.82 1111. Enhanced Bask 5.1 to First American Title Irauranea Com 1112. 1113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Record' Fees Deed • Mort 82.00 'Release 62.00 1202. Cil /Coon tazlstam s Deed 865.00 M 865.00 1203. State Tax/stam Geed 865.00 'Mat a 865.00 1204. Deed ~ Mort e 1205. Deed e ~ Release 1300. ADDITIONAL SETTLEMENT CHARGES 1301. 2011 Cal IBorou h Taxes ro Not Yet Due 8 ada 1302. Trash Jan-March 2011 ro New Cumberland Bore 38.60 1303. Sewer Od-0ec 2010 to New Cumberland Boro h 58.95 1304. Sewer 1st Quarter 2011 to Not Yet Due 6 P able 1305. 1306. Inheritance Tax-POC b FULTONo De of ReV islet of Wills Cumberland 1307. 1308. 1400. TOTAL SETTLEMENT CHARGES enter an lines 103 Section J and 502 Section 1795.62 862.55 ' NDD CE1tlIPICA710 N OF BDYER ANO BEIlER r w~.na.en..N.f~w~wNa~N ne.Ipa ua mW NDa17Mt mMt &aain~m INDNMbeMtl as ~ I 44 e b tl Il : ~ U.«nrtl~.lw.mmy.ttwnl . ur~e a~ a y m~ n 1 M vr-- // • _ - 74~/CMe809e FYOan NA ecOplberaitlr FilaM O1 RUN O. WOtW,[~eww0 ' ~~~y~~ ' YwNMNO:ROACRMIETO KNOYMNOL~MAME FALOE ETA7HIFN1E lO THE TM NU0./eMtlwMMWnUnI YAtlrA1I WY~pnprNb rerW UeeantartlYs • YN7®eTA7ee ON 7H6ORAM'I eaawrFORM. PENALTEe UPON eaxvlnloN trw.~ean.IM~w ewUM «wtll uuw lMfuUbbM CAM wCWDE Afllll AND MIPR00NIIENT. FOR DETAILS EEE TILE 10: . - - - Oct COOS S[{TION 1001 AMD SECTION 1010. lErTIFMENT AOBR: aYh NYC //~ GATE: . _ 1 ~1~onBarik~ LISTENING IS JUST THE BEGINNING May 6, 2011 Clermont Wealth Strategies One Penn Square P.O. Box 7989 Lancaster, PA 17604 Dear Ms. Olena, RF: Ruth O. Wassel, deceased December 18, 2010 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following account was open at the date of death: Checking #3622-23378 Date of death balance $11,555.80, opened 8/20/03, titled in her name alone If you have any other questions, please feel free to contact me at (717) 291-2436. Sincerely, ~~ Joshua A. Groff Credit Confirmation Processor ~t~NFl~Ei~~~~L This it#or~naticn is furnishes' as a lilatter u# bcsiness ocurt~y in ans~=er to your irt;uiry, an=-'•• is #cr year con#Idential usQ only. The bank #urn=.s#+iny this in#4rmation does not represent or guaran#sa the accuracy, cs~rr,Nleteress or relialaility of the in#©rrrtutior? , r~bi~~. #~v responsibility is assumed gay the bank es any of its officers, ent-~:lo~ae=s or aconts. Any opinion herein ex~resse4 is subeci to ohaneue without notice. 1.800.FULTON.4 fultonbank.com Futon Bank, N.A. Member FDIC. Member of the Fulton Financial Family. ~... ~~~~, estate Appraisals Coins and Jewelry Qualr`y feze~elry and Diamonds RUTH O. WASSELL ESTATE JEWELRY LIST ,~ ~ ,~ 1. 14k yellow and white gold band ~ P CO ~ ~O~ ~ 2 ~ 2. 14k yellow gold diamond ring w/ palladium setting (apQ2o~. ~ioc~' ~' ~O ~ ~ 3. 14k yellow gold ring with the initials R W (595 weight) as~~,p (~-,(dt '~ X38, ~ 4. 14k yellow gold ring with red stone (585 weight) '~' ~, S 6p ~,q2.~C~ 15 West Chestnut Street, P.O. Box 1495 • Lancaster, PA 17608-1495 • (717) 393-2699 • Fax (717) 393-2715 CLERM~~NT WEALTH STRATEGIES Writer's Direct Dial Number (717) 291-2544 July 8, 2011 Register of Wills and Clerk of Orphans' Court Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013 Re: Estate of Ruth O. Wassell, Deceased File No. 21-10-1269 Dear Sir or Madam: r.._; r ~~ ~ __ ~-~t 7 n C ~ ~... _z _. >c~~ ~ ~ _- ~ C'1 t:~ -r_'~ ~' = ; : ~~ , :;, v ~ Enclosed for filing are the following documents for the above referenced estate: 1. Two complete copies of the PA Inheritance Tax Return and three copies of the first page of the Return; and 2. Three copies of the Inventory. Please time stamp all copies and return the three first pages of the PA Inheritance Tax Return and two copies of the Inventory to me in the enclosed self-addressed postage- paid envelope. Also enclosed is a check, in the amount of $30.00, for the filing of the Inventory and PA Inheritance Tax Return. Please send a receipt in the enclosed self-addressed envelope. If you need any additional information, please let me know. Thank you for your assistance. Sincerely yours, ~..L7t~ ~. C~~ rZ~n.C~.~ Cindy L. Olena Assistant Estate Account Administrator Clermont Wealth Strategies A Division of Fulton Bank, N.A. CLO Enclosures cc: Vicky Ann Trimmer, Esquire One Penn Square. P.O. Box 7989 i_ancaster, PA 17604 clermontwealth.com _ _ ...~ _,A. ; ~t_L\1i~i~~ t fF,lCiE {~ CLERK CF ORPHAN'S, uOURT o ~_ o N N ~~ ~ N N r- O ~ IW OOJ 0 y~} a 6 ~ V N R,' ~ ~ m ~ N ~_ ~b '~iS N p 4 ~3LINf1 0 0 ~ N L ~^ Q W L O ~ LLS ~ ~ f-' ~ N Q r~ Y O ~ i ~ ~- r O +~ ~M.=' r S- U 7 _ ~ H oZS U N L ~`'~ r ('. -°~ J N ~ tLf O 4 `_ .a.r~ w r +~ ~ ^ L •r ~ (n ~/ 3 O , U N Q ~,/ 4- N d o ~ O W O S.. r i-> Or .F1 ~ L L r N •r- U ~ O ~ r p'f ~ U O ~ N ~ O ~ ~ U .--i ~ U --". ~... ~ d. ~~ `_ U ~- ~. J ni