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Home My WebLink About03-0358PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as CHARLES D. SMITH Deceased. Social Security No. 187-16-4490 No. To: Register o£ Wills for the County o£ Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is(are) 18 years of age or older and the Executrix named in the last will of the above decedent, dated August 23, 2002 and codicil(s) dated none. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at Chapel Pointe, 770 South Hanover Street, Carlisle, Cumberland County, Pennsylvania. Decedent, then 89 years of age, died April 15, 2003, at Chapel Pointe, 770 South Hanover Street, Carlisle, Cumberland County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: 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 situated as follows: None $ unestimated $ WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. Donna M. Stone 1410 Cranes Gap Road Carlisle, PA 17013 (717) 243-6027 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) The petitioner above-named swears or affirms that the statements in the foregoing petition are tree and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~ J/k7 ~ before me this ~ ? 3h il_ day of Donna M. Stone APRIL 2QO_~ .. Estate of Charles D. Smith, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, APR I L 24, 2003 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated August 23, 2002, described therein be admitted to probate and filed of record as the last will of Charles D. Smith and Letters Testamentary are hereby granted to Donna M. Stone. Will Book Page FEES Probate, Letters, Etc. $ 200.00 Short Certificates( ) $ 6.00 R~x~tll/~nextra pages $ 6.00 jcp $ 10.00 TOTAL $~ t. Register~ofW.,ills<3 ' (} ~,)Clox~ ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 Filed F:~FILES~DATAFILE~ESTATES\ 10601-2.petilion,ltr F:~F IL ES~DA TAF 1LE'~Estate Planning\ 106012.will LAST WILL AND TESTAMENT I, CHARLES D. SMITH, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executrix 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. 2. I devise and bequeath the residue of my estate, of every nature and wherever situate, to my daughters, in the following shares: a. Fifty-five percent (55%) thereof to my daughter, Donna M. Stone; and b. Forty-five percent (45%) thereof to my daughter, Mary E. Harris. I devise and bequeath the share of any daughter who shall predecease me to her spouse. 3. I nominate, constitute and appoint my daughter, Donna M. Stone, as Executrix of my estate. In the event that she shall be unable or unwilling to serve in such capacity, then I appoint Brenda L. Swamer to act in such capacity. 4. I direct that my Executrix, or her successor, shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 5. I authorize and empower my Executrix or her successor, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or Page 1 of 3 Pages [Initi~ils] personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as she may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executrix, or her successor, considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executrix, or her successor, shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this .~...~ ~ day of (SEAL) 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, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) :SS. COUNTY OF CUMBERLAND ) We, Charles D. Smith, Edward L. Schorpp, and~a'c/,q ~. ~,~'~,--ea4/ , the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~~.~~~C~ S~tti,~stat r Witness Witndss Subscribed, swom to and acknowledged before me by Charles D. Smith, the Testator, and subscribed and sworn to before me by Edward L. Schorpp and~,~j~'Q~ ,e~/. ~,~)a::, ~ the witnesses, this ~,~ day of Page 3 of 3 Pages CHARLES D. SMITH PREPARED BY: MARTSON DEARDORFF WILLIAMS & OTTO ATTORNEYS ~x5 COUNSELLORS AT LAW TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 F:\F1LES\DATAFILE\ESTATES\ 1060 l-2.notice.cert CERT~ICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Charles D. Smith Date of Death: April 15, 2003 File No. 21-03-l~ To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about May 7, 2003. Ms. Donna M. Stone 1410 Cranes Gap Road Carlisle, PA 17013 Ms. Mary E. Harris 121 Pennsylvania Avenue Carlisle, PA 17013 Date: Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A May 7, 2003 Signamr~~t~' ~ Name Edward L. Schorpp, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Attorneys for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF iNDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYI'VANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002779 SCHORPP EDWARD L 10 EAST HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 187-16-4490 FILE NUMBER: 2103-0358 DECEDENT NAME: SMITH CHARLES D DATE OF PAYMENT: 07/08/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/15/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,586.88 TOTAL AMOUNT PAID: $3,586.88 REMARKS: EDWARD LSCHORPPESQ SEAL CHECK//10 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV -~ EX * (~) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT ONLY FILE NUMBER 21 COUNTY CODE 03 00358 YEAR NUMBER ! DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ;SMITH, CHARLES D. ~ ~ 187-16-4490 ~ DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE " ~ 04/15/2003 i 06/10/1913 REGISTER OF WILLS "" i (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Retum [] 2. Supplemental Retum _< ¢o [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after '"" 12-12-82) u ac ..~ [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach ~ m of Will) copy of Trust) < [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between '12-31-91 end 1-'1-95) qAME , ~- ' Edward g. Schorpp, Esquire :IRM NAME (If applicable) Martson Deardorff Williams & Otto FELEPHONE NUMBER ~ 717/243-3341 I ] 3. Remainder Return (date of death pdor to 12-13-82) [] 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS Ten East High Street Carlisle, PA 17013 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 (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] Separate Billing Requested 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) 11. Total Deductions (total Lines 9 & 10) None None 111,580.61 None None 20,673.92 7,003.16 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) 14. Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ! (8) 111,580.61 27,677.08 83,903.53 83,903.53 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) x .00 (15) 16. Amount of Line 14 taxable at lineal rate 83,903.53 x .045 (16) 3,775.66 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 3,775.66 i2o. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: ISTREET ADDRESS 770 South Hanover Street CITY Carlisle STATE PA ZiP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Pdor Payments C. Discount 188.78 Total Credits (A + B + C) (2) (1) 3,775.66 188.78 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 3,5 86.88 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 3,5 8 6,8 8 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: Yes No a. retain the use or income of the property transferred; ............................................................................. ~ ~ b. retain the right to designate who shall use the property transferred or its income; ................................ c. retain a reversionary interest; or .............................. d. receive the promise for life of either payments, benefits or care? ........................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a 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. Under penalties of perju~, I d~..~=~= that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, corot and completa. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE Donna M. Stone ?~/,O_~_~ffRE OF~ ~2 '~'r~_~ 1410 Cranes Gay Road ,"--z~. _~. Carlisle, PA 17013 /~ ERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Ten East High street -- ~,:::-~'~'t~?~-~-'~:fi~'~'~°'J Carlisle, PA 17013 .~/ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 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 value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE E CASH, BANK DEPOSITS,& MISC. PERSONALPROPERTY COMMONWF. ALTH Of= PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, CHARLES D. FILE NUMBER 21 - 03 - 00358 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of su~ivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Orrstown Bank, Checking Account # 106001207 TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 111,580.61 111,580.61 COMMON~r. ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEH ~EXPENSES& · N:)IV~ISTRATNE COSTS ESTATE OF SMITH, CHARLES D. i FILE NUMBER 21 - 03 - 00358 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: Hollinger Funeral Home, Mt. Holly Springs, PA Funeral luncheon expenses ADMINISTRATIVE COSTS: Personal Representative's Commissions Donna M. Stone Social Secudty Number(s) / EIN Number of Personal Representative(s): Street Address 1410 Cranes Gap Road City Carlisle State PA Zip 17013 Year(s) Commission paid 2003 Attorney's Fees Martson Dearforff Williiams & Otto (estimated) Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Cumberland County Register of Wills Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Certified mailing Register of Wills, filing fee, Inheritance Tax return Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 8,047.50 225.00 5,460.00 6,200.00 222.00 4.42 15.00 500.00 20,673.92 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SchedubH ESTATE OF SMITH, CHARLES D. !FILE NUMBER ~ 21 03-00358 Reserved for additional probate fee, filing fees and miscellaneous expenses 500.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF SMITH, CHARLES D. I FILE NUMBER 21 - 03 - 00358 Include unreimbursed medical expenses. ITEM NUMBEF~ 1 2 3 4 5 6 7 8 DESCRIPTION Outstanding checks on Date of Death, Orrstown Bank account #106001207 Alert Pharmacy Services, Inc. Chapel Pointe of Carlisle, account payable Omnicare Pharmacies of Pennsylvania East, LLC, account payable Philhaven, account payable Mobile X-Ray Imaging, Inc., account payable Pinker & Associates, account payable Belvedere Medical Corporation, account payable TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 4,820185 100.02 1,711.66 127.12 135.59 44.01 58.00 5.91 7,003.16 REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF SMITH, CHARLES D. i FILE NUMBER 21 - 03 - 00358 NUMBER 2 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) Donna M. Stone 1410 Cranes Gap Road Carlisle, PA 17013 Mary E. Harris 121 Pennsylvania Avenue Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Da Nat U~t Daughter Daughter AMOUNT OR SHARE OF ESTATE 55% of estate residue 45% of estate residue II. i Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover shee~t NON-TAXABLE DISTRIBUTIONS: I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BE NG MADE lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I,,,111,,,111,,,,,,11,,11,1,,I,I CHARLES D SMITH MARIE R SMITH % DONNA STONE 1410 CRANES GAP ROAD CARLISLE PA 17013 Date 4/15/03 PRIMARY ACCOUNT ENCLOSURES Page 1 106001207 WE PUT THE LOW IN LOANS! ASK ABOUT OUR SPECIAL LOW RATE HOME EQUITY LINE TODAY! CALL 1-888-ORRSTOWN ABOUT THIS LIMITED TIME OFFER! L(~_:.,.il~'~z~ PLUS CHECKING W/SAFE ACCOUNT NUMBER PREVIOUS BALANCE 1 DEPOSITS/CREDITS 5 CHECKS/DEBITS SERVICE FEE INTEREST PAID CURRENT BALANCE CHECKING ACCOUNTS 106001207 118,286.82 1,255.00 7,993.98 .00 32.77 111,580.61 CHECK SAFEKEEPING Statement Dates 3/17/03 thru 4/15/03 DAYS IN THE STATEMENT PERIOD 30 AVERAGE LEDGER 113,926.91 AVERAGE COLLECTED 113,926.91 Interest Earned 32.77 Annual Percentage Yield Earned 0.35% 2003 Interest Paid 138.66 ACTIVITY IN DATE ORDER DATE DESCRIPTION TRACE NO 3/26 CHECK 254 005043970 3/27 CHECK 178 002038290 3/31 CHECK 256 003022880 4/03 SOC SEC US TREASURY 303 027469795 PPD 4/08 CHECK 258 002034450 4/09 CHECK 257 003094950 4/15 Interest Deposit AMOUNT BALANCE 4,500.00- 113,786.82 240.66- 113,546.16 2,740.87- 110,805.29 1,255.00 112,060.29 357.95- 111,702.34 154.50- 111,547.84 32.77 111,580.61 --- CHECK SUM/~RY --- DATE CHECK NO AMOUNT REFERENCE DATE 3/27 178 240.66 002038290 4/09 3/26 254* 4,500.00 005043970 4/08 3/31 256* 2,740.87 003022880 * Denotes missing check numbers CHECK NO 257 258 AMOUNT REFERENCE 154.50 003094950 357.95 002034450 F:\FILES\DATA FILE.s. state Planning\ 106012.will LAST WILL AND TESTAMENT ORIGINAl RETAINED BY: LAW OFFICES TEN EAST HIGH STREET CARLISLE. PA 17013 I, CHARLES D. SMITH, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executrix 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. I devise and bequeath the residue of my estate, of every nature and wherever situate, to my daughters, in the following shares: a. Fifty-five percent (55%) thereof to my daughter, Donna M. Stone; and b. Forty-five percent (45%) thereof to my daughter, Mary E. Harris. I devise and bequeath the share of any daughter who shall predecease me to her spouse. 3. I nominate, constitute and appoint my daughter, Donna M. Stone, as Executrix of my estate. In the event that she shall be unable or unwilling to serve in such capacity, then I appoint Brenda L. Swamer to act in such capacity. 4. I direct that my Executrix, or her successor, shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 5. I authorize and empower my Executrix or her successor, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or Page 1 of 3 Pages [Initifils] personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as she may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executrix, or her successor, considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executrix, or her successor, shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this ...D..~ ~ day of (SEAL) 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, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND ) We, Charles D. Smith, Edward L. Schorpp, and~,,',~'c/~ y ~z,~.~,,-ea, V' the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly swom, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. C~ Sm'~tfi,'"l~e~t'~at r Witness /' Subscribed, sworn to and acknowledged before me by Charles D. Smith, the Testator, and subscribed and sworn to before me by Edward L. Schorpp and.~'~'~fi'~'~'.~ ~,~. ~~ ~ , the witnesses, this ~¢ day of ~~ ,~0~. "~ota~ Public I ~ s. W~AV, ~. ~ ~ Page 3 of 3 Pages BUREAU OF ZNDZVZDUAL TAXES TNHERI'TANCE TAX DTVTSI'DN DEPT. ~'80601 HARRZSBURg, PA ].7118-0601 EDNARD L SCHORPP ESQ HARTSON ETAL 10 E HZGH ST CARLZSLE PA 17015'''~ CONNONNEALTH OF PENNSYLVAN'rA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT., ALLO#ANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH .~h.F~LE NUNBER ' *COUNTY ACN REV-16¢? EX AFP (Ol-OS) 08-18-2003 SHITH CHARLES D 0q-15-2003 21 03-0358 CUHBERLAND 101 Amoun~ Reei~ed I HAKE CHECK PAYABLE AND REHZT PAYHENT TO: RE$ZSTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17013 CUT ALONG TH'rS LZNE' ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-15q7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF SHZTH CHARLES D FZLE NO. 21 03-0358 ACN 101 DATE 08-18-2003 TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESE.~VATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Real Es~a~a (Schedule A) (1) 2. S*ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~narship /n~eres~ (Schedule C) ($) fi. Mor~gagas/No~as Receivable (Schedule D) (q) E. Cash/Bank Deposi~s/Nisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expanses/Adm. Cos~s/Hisc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabili~/as/Lians (Schedule Z) (10) 11. To~el Deduc~/ons Ne~ Value of Tax Re~urn 111~580.61 .00 .00 NOTE: To /nsura proper .00 cred1~ ~o your account, .§0 submi~ ~he upper portion .00 of ~his form wi~h your ~ax payment. .00 (8) 20,673.92 111,580.61 7~003.16 (11) 27.&77.08 (12) 83,903.53 1:5. lq. NOTE: Charitable/governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5) . O0 Ne~: Value of Es~a~a Sub~ac~: ~o Tax (lq) 83,903.53 Tf an assesseent was issued previously, lines lq, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that lnclude the total of ALL returns assessed to date. (1~) .00 x O0 = .00 (~6). 83,903.53 x Oq5= 3,775.66 (17) .00 x 12 = .00 (lB) .00 X 15 = .00 (19)= 3,775.66 AMOUNT PAZD ASSESSNENT OF TAX: 15. Amoun~ of Line lq 16. Aeoun~ of L/ne lq ~exable e~ L~naal/Class A ra~e 17. Amoun~ of Line Zq 18. Amoun~ of Line Zq ~axable a~ Colla~ereZ/CZass B ra~e 19. Principal Tax Due TAX CREDZTS: PAYMENT RECExPI D/$COUNT DATE NUMBER ZNTEREST/PEN PAZD (-) 07-08-2003 CD002779 188.78 5,586.88 ZF PAZD AFTER DATE ZNDZCATED~ SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 5,775.66 .00 .0O .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REBUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 12, 1981 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coemonaaalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawfu! Class B (cella[ara1) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, 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-1515). Applications ara available at the Off[ce of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: 1-800-$61-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-$0Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) es shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR --election to have the matter da[ermined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601 Phone (7173 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Res[dent Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the dacedent's death, a five percent (5Z) discount of the tax paid is allowed. The 151 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 per[od. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest ts 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 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daiIy rate of .00016q. Ali taxes which became deIinquent on end after January 1, 1981 will bear interest at a rate which will vary free calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1981 ZOZ .OOOSq8 1987 91 .OOOZ~7 1999 71 .00019Z 1983 161 .OOOq38 1988-1991 11Z .000301 ZOOO 81 .000219 198q 112 .000301 1992 91 .0002~7 2001 91 .0002q7 1985 132 .000356 1993-199~ 7Z .000192 ZOOZ 6Z .00016~ 1986 10Z .O00ZT~ 1995-1998 9X .OOOZq7 ZOO3 5Z .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 on the Notice, additional interest must be calculated. REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) Name of Decedent: CHARLES D. SMITH Date of Death: April 15, 2003 File No.: 21-03-0358 Social Security No.' 187-16-4490 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: State whether administration of the estate is complete: Yes x No 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: Did the personal representative file a final account with the Court? Yes ~ No X The separate Orphans' Court No. (if any)for the personal representative's account is: Did the personal representative state an account informally to the parties in interest? Yes X No do Date: January 13, 2004 Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature.~ Name: ',squire Address: MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, PA 17013 (717) 243-3341 Counsel for personal reprcs, entative F:\FILES\DATAFILE\ESTATES\ 10601-2 srep