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HomeMy WebLinkAbout03-0372BUREAU OF TNDIVIDUAL TAXES TNHER[TANCE TAX DI'VTSION DEPT. 280601 HARRTSBURG, PA 1712B-0601 COMMONNEALTH OF PENNSYLVANXA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ?3 TVa V OTTO III ESQTM MARTSON ETAL 10 E HIGH ST CARLISLE ~l[~J'J~'f~F'~lg L;o., PA CUT ALONG THIS L'rNE ~'~ DATE 02-09-ZOOq ESTATE OF MASLAND DATE OF DEATH Oq-Z$-ZO0$ FILE NUMBER 21 05-0572 COUNTY CUMBERLAND ACN 101 Amount REV-1Gq? EX AFP (01-03) FLORENCE C MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LONER PORTION FOR YOUR RECORDS ~ DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MASLAND FLORENCE CFZLE NO. 21 05-0572 ACN 101 DATE 02-09-200q TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) E. Cash/Bank Deposits/M[sc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilltles/Liens (Schedule I) (10) 11. Total Deduct/ons 12. Net Value of Tax Return NO. 01 .00 q~652.33 .00 .00 .00 .00 .00 (8) .00 .O0 NOTE: To insure proper credit to your account, submlt the upper port~on of ~h~s fore wlth your tax payment. 15. lq. NOTE: q,65Z.55 (ll) , O0 (12) q,652. $$ CherltabXe/Governeental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate SubSmct to Tax (lq) qZZ,q99.82 Zf an assesseent was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will AMOUNT PAZD reflect f/gures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: is. Amount of L/ne lq at Spousal rate (15) . O0 X O0 = 16. Aeount of Line lq taxable at Lineal/Class A rate (16) 15,000.00 X Oq5 = 17. Aeount of L/ne lq at Sibling rate (17) . O0 X 12 = 18. Amount of Line lq taxable a~ CoXlateral/Class B rate (18) qO7,q99.82 X 15 = 19. Principal Tax Due (19)= TAX CREDITS PAYMENT RECETpT D/SCOUNT (+) DATE NUMBER TNTEREST/PEN PAID (-) 07-22-2005 COO 02829 :5,055.11 INTEREST IS CHARGED THROUGH OZ-Zq-ZOOq AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM .00 .00 675.00 .00 61,12q.97 61,799.97 61,102.12 697.85 2.q6 700.51 58,0q7.01 TOTAL TAX CREDXT BALANCE OF TAX DUEI XNTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. 1F TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PETITION FOR PROBATE and GRANT OF LETTERS Estate of FLORENCE COREY MASLAND also known as Deceased Social Security No. 214-34-7755 No. To: Register of Wills for the County of 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 September 11, 1997 and codicil(s) dated none. Decedent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 551 Highland Avenue, Carlisle, Cumberland County, Pennsylvania. Decedent, then 92 years of age, died April 23, 2003, at 551 Highland Avenue, Carlisle, Cumberland County, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child bom 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. Sandra S. White 4415 Millers Station Road Millers, MD 21107 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 true and correct to the best of thc 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 ~Y~O~ _~  ~e me this o2p/r~ day of ~p~,/, ~o~ Sandra S. White ./g~-~M2e_~~ Register No. Estate of Florence Corey Masland, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, ~.,,o~) ? ~O ,o: ~..~oo-~ , 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 September 11, 1997 described therein be admitted to probate and filed of record as the last will of Florence Corey Masland and Letters Testamentary are hereby granted to Sandra S. White. Will Book # Page FEES Probate, Letters, Etc. S~.or~ ~ert_i~cates( ) ~a~on · TOTAL Filed /t37~.5/ ~/o 'z:~ - - Re.ister of Wills ~, Ivo V. Otto Iii, Esquire (27763) ATTORNEY (Sup. Ct. I.D. No.) MARTSON DEARaDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 (717) 243-3341 F :~FILES~DATAF ILE~ESTATES~8 8 7 5 - I petition. Itt i105,805 REX' 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly flied with me as l.ocal Registrar. The original certificate will be. forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 9283211 No. Local Registrar APR 2 5 2O03 Date 92 : : : , COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH 7755 Chestertown,MD : ~ [] ..-,,~i~ ~,.O .,,~ ,,. r"l, ~....~,c~. 551 Highl~d Avenue ~.~. . ~ite ,~ a~_ PA ~rland ~ Carlisle stet Nurse Hospital 551 Highland Ave. Carlisle, Pa 17013 Frank Skirven Carlisle April 28, 2003 Mt. Holl 010343 L 102 Holly Springs, PA 17065 Hoffman-Roth ~0 F:~eILES~DATAFILE\WILLS\8875. WIL LAST WILL AND TESTAMENT I, FLORENCE COREY MASLAND, 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. I direct that all my just 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. o I give, devise and bequeath all of my tangible personal property, unto my niece, SANDRA S. WHITE, to be retained by her or disposed of among my heirs as she shall see fit. I give the sum of Five Thousand Dollars ($5,000.00) unto OLD ST. PAUL'S EPISCOPAL CHURCH, Sandy Bottom, Kent County, Chestertown, Maryland. 4. I give the sum of Five Thousand Dollars ($5,000.00) unto each of the following persons: THERESA DiGIORGIO, MARY SLOAN, CLAIRE MARLIN, GAY MALDOW, MICHAEL SKIRVEN, JOHN T. SKIRVEN, JR., ESTALINA THOMAS, SARAH BROOKS COREY, GEORGE R. COREY, SANDRA S. WHITE, and JOHN GAGER SPENCER. Page 1 of 4 Pages F.C.M. All the rest, residue and remainder of my estate, both real and personal property, I give, devise and bequeath, in equal shares, to SANDRA S. WHITE and JOHN GAGER SPENCER, absolutely. I nominate, constitute and appoint the said SANDRA S. WHITE as Executrix of my estate. o I direct that my Executrix shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 8. I authorize and empower my Executrix, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or 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 personal representative 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 Page 2 of 4 Pages F.C.M. that my personal representative 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 [ 14q day of .~_~ .... ~,o....g.. ~ (SE~L) Florence Core~ Ma~-la~d-:/ SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Florence Corey Masland, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Florence Corey Maitland this Sworn or affirmed to and acknowledged before me by Florence Corey Masland, the Testatrix, i I'Ha day of ~',~_~']-~-,r~l~a~, 1997. Notarial ~o~ Corrine L. Myers, Nota~ Public Carlisle Bore, Cumberland County Not~ Public My Commission Expires May 27, 1999 COMMONWEALTH OF PENNSYLVANIA ) 'SS. COUNTY OF CUMBERLAND ) the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Florence Corey Masland, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. · Address xa / 7C>J, ' Address 6tc_n.,7/ ~7'~ ~ Sworn or affirmed to and subscribed before me this ~ Notarial Seal ~ _ Corrine L. Myers, Notary Public ~ .,C_arlislo~3oro, Cumbedanid L My Commission Expires May C2~,,u~gY99 Page 4 of 4 Pages //4hday of ,,~,].~t,&~-, 1997'. Public (57 FLORENCE COREY MASLAND A PROFESSIONAL CORPORATION A'I-FOR.NEYS AND COUNSELLORS AT LAW TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 F: \FILES\DATAFILE\ESTATES\8875-1. notice, cert Name of Decedent: Date of Death: File No. CERT~ICATION OF NOTICE UNDER RULE 5.6(a) Florence CoreyMasland April23,2003 21-03-0372 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 29, 2003. Old Saint Paul's Episcopal Church 7975 Sandy Bottom Road Chestertown, MD 21620 Theresa DiGiorgio 387 Lombardy Road Drexel Hill, PA 19026 Mary Sloan 4892 South 1710 East Salt Lake City, UT 84117 Claire Marlin 947 Chippendale Lane Norcross, GA 30093 Gay Madlow 2001 Drew Avenue South Minneapolis, MN 55411 Michael Skirven HC 67 Box 1301 Enfield, ME 04493 John T. Skirven, Jr. 3104 Sand Pine Road Virginia Beach, VA 23451 Estalina Thomas P.O. Box 69 Newtown, VA 23126 Sarah Brooks Corey 2212 Lesner Crescent//2000 Virginia Beach, VA 23451 George R. Corey 6185 Cantebery Drive Easton, MD 21601 Sandra S. White 4415 Millers Station Road Millers, MD 21102 John Gage Spencer 215 Hodges Street Morehead City, NC 28557 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Signature Name Ivo V. Otto m, 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: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002829 OTTO IVO VICTOR III ESQUIRE 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 214-34-7755 FILE NUMBER: 2103-0372 DECEDENT NAME: MASLAND FLORENCE COREY DATE OF PAYMENT: 07/22/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $58,047.01 TOTAL AMOUNT PAID: $58,047.01 REMARKS: SANDRA WHITE C/O IVO V OTTO III ESQUIRE SEAL CHECK# 109 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV * I~00 EX COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFiCiAL USE Of'aLv FILE NUMBER 21 03 0372 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER MASLAND, FLORENCE COREY 214-34-7755 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 04/23/2003 04/26/1910 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [] 4. Limited Estate [] 4a. Future lnterest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 0 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) -- [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) COMPLETE MAILING ADDRESS ~IAME Ivo V. Otto III, Esquire :IRM NAME (If applicable) Martson DeardorffWilliams & Otto 'ELEPHONE NUMBER 717/243-3341 Ten East High Street Carlisle, PA 17013 1. Real Estate (Schedule A) (1) None 410,109.6~ 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~, 44,883.80 None None., , 29,388.63 2,757.30 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 ONLY (8) 454,993.42 (11) 32,145.93 422,847.49 5,000.00 (12) (13) (14) 417,847.49 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x ,00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x .045 17. Amount of Line 14 taxable at sibling rate x ,12 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. 15,000.00 402,847.49 (15) (16) 675.00 (17) (18) 60,427.12 (19) 61,102.12 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 5 5 ] Highland Avenue CITY Carlisle STATE PA zip 17013 Tax Payments and Credits: 1. Tax Due (Page I Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3,055.11 Total Credits (A + B + C) (2) 61,102.12 3,055.11 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 the OVERPAYMENT. (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 the TAX DUE. (5) 58,047.0 ! A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 5 8,0 4 7.0 l 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; Dr .................................................................................................................. 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 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. 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 (~w.xandra S. White ~ SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS 4415 Millers Station Road Millers Station, MD 21107 DATE / --// DATE SIGN~,TURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE lvo v:~OttodlI, Eb~i~i're ~. . - :~ , , Ten East High Street ' ~ ;~ ,' " Carlisle, PA 17013 _ _ For dates of death on or a~er July 1, 1994 and before danua~ 1, ~995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 3% [72 P.S. ~9116 (a) {~ .1 ) (i)]. For dates of death on or a~er Janua~ ~, 1995, the tax rate imposed on the net value of transfers to or for the use of the sullying spouse [72 P.S. ~9116 {a) (1.1) (ii)]. The statute does not exempt a transfer to a sumiving spouse from tax, and the statuto~ requirements for disclosure of assets and filing a tax return are still applicable even if the sumiving spouse is the only beneficial. For dates of death on or aRer July 1,2000: The tax rate imposed on the net value of transfers from a deceased child ~enty-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) (~ .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. ~9~6 (a)03- 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. ~9~ 16 (a) (~ .3)]. A sibling is defined, under Section 9~02, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS&BONDS ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 1896.301 shares, Washington Mutual (American Funds) Account # 62731092 23.95 45,416.41 2 4104.456 shares, Limited Term Muni National (Thomburg Funds) Account 13.91 57,092.98 # 140/203635776 3 4820.164 shares, Prime Rate Reserves (Eaton Vance Funds) Account 8.92 42,995.86 # 032-5000932102 4 7586.444 shares, Dreyfus Pr Mun PA-B 16.01 121,534.83 5 13875.252 shares, Evergreen High Inc., Muni Bond-B 8.65 120,159.68 6 1644.642 shares, Delaware Group Equity Funds, I, Balanced Class A, 13.93 22,909.86 CUSIP 246093108 TOTAL (Also enter on line 2, Recapitulation) 410,109.62 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 2 3 4 5 6 7 8 9 10 11 M&T Bank, Checking Account # 1203061 M&T Bank, Savings Account # 15004200904032 Chestertown Bank of Maryland, checking account g4456 Chestertown Bank of Maryland, CD #5009018 Chestertown Bank of Maryland, CD #5005416 Cash, American Express Brokerage Account #2180 0420 8 021 Household goods 1993 Mercury Grand Marquis (1) $50 Series E Savings Bond, issued 01/1991 Earl Barnhart, DDS, refund Peerless Insurance, refund of property insurance premium 632.51 834.08 399.91 23,176.57 10,000.00 5,813.99 1,800.00 2,100.00 50.82 12.57 63.35 TOTAL (Also enter on Line 5, Recapitulation) 44,883.80 COMMONWEALTH OF PENNSYLVANIA ~IHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERN. EXPENSES & ADMIN~~ ~ ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER 1 2 3 4 2 FUNERAL EXPENSES: Hoffman-Roth Funeral Home St. John's Episcopal Church, funeral luncheon Georges' Flowers Carlisle Memorial Service, monument ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Martson DeardorffWilliams & 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 Boyer & Ritter (estimated) Other Administrative Costs Register of Wills, short certificates The Sentinel, advertising Letters Testamentary 8,354.00 245.56 87.45 1,200.00 17,000.00 49.00 250.00 9.00 91.85 Total of Continuation Schedule(s) 2,101.77 TOTAL (Also enter on line 9, Recapitulation) 29,388.63 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 03 - 0372 3 6 7 8 9 10 Cumberland Law Journal, advertising Letters Testamentary EVP, stock evaluation report M&T Bank, checking account fees Sandra White, administration expenses including travel, meals, lodging, telephone, etc. Cassius Mullen Garage, vehicle inspection Register of Wills, filing fee, Inheritance Tax return Register of Wills, additional probate fee Reserved for miscellaneous expenses and filing fees 75.00 1.55 6.00 1,099.32 82.90 15.00 322.00 500.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 2 3 4 5 6 7 8 Outstanding checks on DOD, M&T checking account #1203061 Earl Bamhart, DDS, account payable Shipley Energy, account payable Prudential Insurance, repayment of annuity proceeds Sprint, account payable PPL, account payable Bankcard Services, Visa, account payable Borough of Carlisle, sewer/water, account payable 258.71 48.00 193.29 1,917.00 58.46 108.32 126.00 47.52 TOTAL (Also enter on Line 10, Recapitulation) 2,757.30 REV-15'I3 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE Do Not List Trustee(s} I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Theresa DiGiorgio Niece 5,000.00 387 Lombardy Rd., Drexel Hill, PA 19026 2 Mary Sloan Niece 5,000.00 4892 South 1710 East, Salt Lake City, UT 84117 3 Claire Marlin Niece 5,000.00 947 Chippendale Lane, Norcross, GA 30093 4 Gay Maldow Niece 5,000.00 2001 Drew Ave., S., Minneapolis, MN 55411 5 Michael Skirven Nephew 5,000.00 HC67 Box 1301, Enfield, ME 04493 6 John T. Skirven, Jr. Nephew 5,000.00 3104 Sand Pine Rd., Virginia Beach, VA 23451 See Continuation Schedule(s) attached Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX iS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Old Saint Paul's Episcopal Church, Chestertown, MD 5,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 5~000.00 ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 .'~ SCHEDULE J COMMONWEALTH Or PENNS¥'VAN,A BEN EFICIARIES continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MASLAND, FLORENCE COREY 21 - 03 - 0372 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE [include outright spousal distributions, and transfers under Io ]'AY, ABLE DISTRIBUTIONS Sec. 9116(a)(1.2)] 7 Estalina Thomas Step-grandchild 5,000.00 P.O. Box 69, Newtown, VA 23126 8 Sarah Brooks Corey Step-grandchild 5,000.00 2212 Lesner Crescent #2000 Virginia Beach, VA 23451 9 George R. Corey Step-grandchild 5,000.00 6185 Cantebery Dr.,Easton, MD 21601 10 Sandra S. White Niece Tangible personal 4415 Millers Station Rd., Millers Station, MD 21102 property-S3,900 + $5,000 + one-half estate residue 11 John Gage Spencer Nephew $5,000 + one-half 215 Hodges St., Morehead City, NC 28557 estate residue Page 2 of Schedule J THE CHESTErTOwN BANK OF MARYLAND 5112/2003 Sandy White 4415 Millers Station Road Millers Md. 21102 Dear Sandy: RE: Florence E Masland The balance in the accounts on the date of death are as follows: Checking # 4456---$399.91 CID #5005416--$10,000.00 CID #5009018--$23,176~57. If I Can be of more help please let me know. 410-778-7521. Marion Myl~rs Kellas Supervisor Copy to M.D.W.&O 211 High Street PO Box 60/Chestertown, Maryland 21 620/(410) 778-2400 Affiliate Mercantile Bankshares Corporation F:\FILES\DATA FILE\WILLS\8875, WIL W OFFI.~ .. A PR~ESSt~I. COR POR LAST WILL A~ TESTAMENT I, FLORENCE COREY MASLAND, 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 just 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 give, devise and bequeath all of my tangible personal property, unto my niece, SANDRA S. WHITE, to be retained by her or disposed of among my heirs as she shall see fit. 3. I give the sum of Five Thousand Dollars ($5,000.00) unto OLD ST. PAUL'S EPISCOPAL CHURCH, Sandy Bottom, Kent County, Chestertown, Maryland. 4. I give the sum of Five Thousand Dollars ($5,000.00) unto each of the following persons: THERESA DiGIORGIO, MARY SLOAN, CLAIRE MARLIN, GAY MALDOW, MICHAEL SKIRVEN, JOHN T. SKIRVEN, JR., ESTALINA THOMAS, SARAH BROOKS COREY, GEORGE R. COREY, SANDRA S. WHITE, and JOHN GAGER SPENCER. Page 1 of 4 Pages F.C.M. Se All the rest, residue and remainder of my estate, both real and personal property, I give, devise and bequeath, in equal shares, to SANDRA S. WHITE and JOHN GAGER SPENCER, absolutely. 6. I nominate, constitute and appoint the said SANDRA S. WHITE as Executrix of my estate. I direct that my Executrix shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 8. I authorize and empower my Executrix, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or 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 personal representative 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 Page 2 of 4 Pages F.C.M. that my personal representative 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 I [ ~ day of ~-~-qj3~ , 199q. (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as wimesses thereto, in the presence of the said Testatrix and of each other. Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS. I, Florence Corey Masland, Testatrix, whose name is signed to the attached or foregoing insmm~ent, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instnmaent as my Last Will; that I signed it willingly; and that I signed it as my flee and voluntary act for the purposes therein expressed. Florence Corey Ma/land this Swom or affirmed to and acknowledged before me by Florence Corey Masland, the Testatrix, day of ;~,e~'ll'e--r~ ~, 1997. Notarial Seal Corrine L. Myers, Notary Public Carlisle Boro, Cumberland County My Commission Expires May 27, 1999 Notary Public COMMONWEALTH OF PENNSYLVANIA ) · SS. county We, V. the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Florence Corey Masland, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Address-,o /O E. /']"/'~r,'~ ,~7~ Address Sworn or affirmed to and subscribed before me this //'~day of ,~~, 199'7. Notarial Seal Corrine L. Myers, Notary Public Carlisle Boro, Cumberland County My Commission Exoires May 27, 1999 N"Gt'zS'y Public Page 4 of 4 Pages Page: 1 Document Name: Sessiona STMT ACTION PROD CODE CURR CODE ACTN POST __ STFD 1 THF TRANSACTION STMT FORMAT 03/05/08 10.34.08 CO 96 OP EBRN MS 50861 LAST PAGE OF TRANSACTIONS DDA SHORT NAME MASLAND FLORENC ......... PAGE 1 SEARCH FROM 103/03/03 THRU 103/05/08 EFFECTIVE CHECK NUMBER TRAN AMOUNT D/C TRACE ID DESCRIPTION * 03/03 1,917.00 C 055002347790630 LEGG MASON WOOD TRF FUNDS * 03/21 2.09 C I-GEN103032100003369 INTEREST PAYMENT * 04/01 213.00 C 0032142459 DEPOSIT * 04/01 1,917.00 C 055002340377748 LEGG MASON WOOD TRF FUNDS * 04/04 8,740.00 D - 0032799946 CUSTOMER WITHDRAWAL 04/23 1.32 c % ..... I~=~103042300004046 INTEREST PAYMENT o5/08 .12 c I-GEN103050800000001 INTEREST PAYMENT 05/08 128431972 834.20 D 7GE CLOSEOUT PF: I-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM ll-CUTO ..-STSM BALANCE 7,440.67 7,442.76 7,655.76 9,572.76 832.76 834.20 .00 Date: 5/8/ 3 Time: 10:38:14 AM Document Name: Sessiona STMT CO STFD 1 THF TRANSACTION STMT FORMAT 03/05/08 10.30.02 96 OP EBRN MS 50852 ACTION COMPLETE ACTION COID PROD CODE DDA ACCT CURR CODE ACTN POST EFFECTIVE TRACE ID * 04/16 * 04/16 * 04/16 * 04/17 * 04/17 * 04/17 * 04/17 * 04/17 1203061 PAGE 10 CHECK NUMBER TRAN AMOUNT DESCRIPTION SHORT NAME MASLAND FLORENC SEARCH FROM 103/03/04 THRU 103/05/05 360 00 400 00 57 89 151 00 71 68 21 99 19 38 5 00 1031547850 DEPOSIT 3340 0031551506 CHECK NUMBER 3340 3337 0031506208 CHECK..NUMBER 3337 3338 0032048551 CHECK NUMBER 3338 3339 0032088024 CHECK NUMBER 3339 3335 0032145066 CHECK NUMBER 3335 3336 0032089846 CHECK NUMBER 3336 3310 0032129734 CHECK NUMBER 3310 D/C C D D D D D D D PF: I-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM ll-CUTO ..-STSM BALANCE 1,900;28 1,500.28 1,442 39 1,291 39 1,219 71 1,197 72 1,178 34 1,173 34 Page: 1 Document Name: Sessiona STMT CO STFD 1 THF TRANSACTION STMT FORMAT 03/05/08 10.30.04 96 OP EBRN MS 50852 ACTION COMPLETE ACTION COID PROD CODE DDA ACCT 1203061 SHORT NAME MASLAND FLORENC CURR CODE PAGE 11 SEARCH FROM 103/03/04 THRU 103/05/05 ACTN POST EFFECTIVE CHECK NUMBER TRAN AMOUNT D/C TRACE ID DESCRIPTION * 04/18 3342 35.00 D 0032423331 CHECK NUMBER 3342 * 04/21 3345 50.00 D 0032741642 CHECK NUMBER 3345 __.* 04/21 3341 36.00 D 0032526717 CHECK NUMBER 3341 * 04/22 3316 175.00 D 0032754936 CHECK NUMBER 3316 * 04/22 3343 130.38 D 0032848112 CHECK NUMBER 3343 * 04/23 3354 75.00 D 0032283120 CHECK NUMBER '335a * 04/23 3333 20.00 D .......... ~ 0032135164 CHECK NUMBER 3333 o4/23) 3347 19.45 D x~.i2~--- 0032189854 CHECK NUMBER 3347 PF: I-HELP 3-PLVL 6-INQ 7-SB 8-SF 9-ASUM ll-CUTO ..-STSM BALANCE 1,138.34 1,088.34 1,052 . 34 877.34 746.96 671.96 651.96 BUREAU OF ZNDZVZDUAL TAXES ZNHERZTANCE TAX DTVZSTON DEPT. 280601 HARRZSBURG, PA 17128-0601 CONHONNEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ZVO V OTTO ZZ! ESQ HARTSON ETAL 10 E HZGH ST CARLISLE PA DATE 09-01-2005 ESTATE OF HASLAND DATE OF DEATH 04-25-2005 FZLE NUNBER 21 05-0372 COUNTY CUHBERLAND ACN 101 I Amoun~ Remi~ad REV-].~47 EX AFP (01-05) FLORENCE C HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGZSTER OF WZLLS CUHBERLAND CO COURT HOUSE CARLZSLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF HASLAND FLORENCE CFZLE NO. 21 03-0372 ACN 101 DATE 09-01-2003 TAX RETURN gAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORZGZNAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Znterast (Schedule C) ~. Hortgages/Notas Receivable (Schedule D) (~) 5. Cash/Bank Deposlts/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expanses/Ada. Costs/Nisc. Expenses (Schedule H) (9) 10. Dabts/Hortgaga Liabilitles/Liens (Schedule ~) (10) 11. Total Deductions 12. Nat Value of Tax Return 410~109.62 .00 44,883.80 .00 .00 NOTE: To insure proper credit to your account, submit the upper portion .00 of this fore with your tax payment. .00 (8) 29,388.63 13. 1~. NOTE: ASSESSHENT OF TAX: 1~. Amount of Line 1~ at Spousal rata 16. Amount of Linm 1~ taxable at Lineal/Class A rate 17. Amount of Line lq at Sibling rata 18. Amount of Line lq taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDZTS: PAYMEN] RECEIP] DZ$COUNT DATE NUHBER ~NTEREST/PEN PA~D (-) 07-22-2005 CD002829 3,055.11 454,993.42 2.757.30 (11) 32.]~5.g3 (~2) 422,847.49 Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 5,000. O0 Net Value of Estate Sub~ect to Tax (1~) 417,847.49 :;f an assess;ent ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill reflect figures that include the total of ALL returns assessed to date. (15) .00 X O0 = .00 (16) 15,000.00 X 045= 675.00 (17) .00 X 12 = .00 (18) 402,847.49 x 15 = 60,427.12 (19)= 61,102.12 ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. AHOUNT PAZD 58,047.01 TOTAL TAX CREDZT 61,102.12 BALANCE OF TAX DUGI .00 ZNTEREST AND PEN. I .00 TOTAL DUE I .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 10 RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF TNZS FORN FOR ZNSTRUCTZONS.) RESERVATION: Estates of decedents dying on or before December 11, 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 Coeeonaeelth hereby expressly reserves the right to appraise end assess transfer Inheritance Taxes at the laefuI CIass B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfi11 the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Nills 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-1313). Applications are ava[labia at the Office of the Register of Nills, any of the 2~ Revenue District Offices, or by ceiling the special Z4-hour answering service for forms ordering: 1-800-$62-2050; services for taxpayers with special hearing end / or speaking needs: 1-B00-447-5020 (TT only). Any party in interest not satisfied with the appraisement, aIlowanca, 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 Oepartaant of Revenue, Board of Appeals, Dept. 261011, Harrisburg, PA 1711B-1011, OR --election to have the matter determined 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 ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171lB-g601 Phone (717) 787-6505. Sea 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 decedant's death, a five percent (51) discount of the tax paid is allowed. The 15X 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 1, 1981 bear interest at the rate of six (6Z) percent per annum calculated at e daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest et a rate which will vary from caIendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara: Interest Daily [ntarest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1981 lOX .000548 1987 91 .000147 1999 71 .000192 1983 161 .000458 1988-1991 111 .000301 ZOO0 8Z .O00Z19 1984 iix .000501 1991 9Z .000247 2001 9Z .000247 1985 15Z .000~56 1995-1994 71 .000192 ZOOZ 61 .000164 1986 lOX .000274 1995-1998 92 .000147 Z005 52 .000157 --Interest is calculated as follows: XNTEREST= BALANCE OF TAX UNPATD X NUNBER OF DAYS DELXNI;IUENT X DATL¥ XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen CIg) 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 - 1~00 EX + {5.00) COMMONWEALTH OF PENNSYLVANLA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 1712843601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 03 00372 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER MASLAND, FLORENCE COREY 214- 34- 7755 DATIE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 04/23/2003 04/26/] 9 ] 0 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER [] 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 death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9, Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11.Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) THIS SE~T '~AME COMPLETE MAILING ADDRESS Ivo V. Otto III, Esquire --IRM NAME (If applicable) Martson Deardorff Williams & Otto Ten East High Street rELEPHONE NUMBER Carlisle, PA 17013 717/243-3341 10. 11. 12. 13. 14. 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) Funeral Expenses 8, Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) None 4,652.33 None None None None None Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) OFFfCIA, L USE ONLY (8) 4,652.33 4,652.33 4,652.33 (11) (12) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, x .00 or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate x .045 17.Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .1 5 19. Tax Due 20. 4,652.33 (15) (16) (17) (18) (19) 697.85 697.85 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: IiTREET ADDRESS 551 Highland Avenue try Carlisle STATE PA zrP 17013 Tax Payments and Credits: 1. 3-ax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit Et. Prior Payments C. Discount Interest/Penalty if applicable D. !nterest E. Penalty (1) Total Credits (A + B + C) (2) Totai interest/Penally (D + E) (3) if Une 2 is greater than Line I + Linc 3, ,enter the difference. This is the OVERPAVMEHT. Check box on Page 1 Line 20 to request a refund If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 697.85 0.00 0.00 697.85 697.85 (4) (5) (5A) (5B) 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 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. 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 S~ndra S. WSite (" .... , f SIGNATURE OF PERSON RESPONSlaLE FOR I~ILIN~ RETURN ADDRESS Millers Station, MD 21107 I D~TE SIGNATUre OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS ' DATE Ivo V. Otto III,-~so~ire ........ . , 'x g -k \ ~ent:ast n~gh Street i i . .',,.Z~r ~.X,~.~ -~. Carlisle, PK 17013 ~ t ~, ,& ":! For dates of death on or a~er July 1, 1994 and before Januaw 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the suwiving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after Januaw 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a su~iving spouse from tax, and the statutow requirements for disclosure of assets and filing a tax return are still applicable even if the su~iving spouse is the only beneficiaw. For dates of death on or aEer July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child ~enty-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. COMMONWEALTH OF PENNSYLVANIA iNHERITANCE TAX RETURN RESrDENT DECEDENT ESTATE OF MASLAND, FLORENCE COREY SCHEDULE B STOCKS & BONDS FILE NUMBER 21 - 03 - 00372 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE ©1 DEATH 1 145 shares, common, Prudential Financial Inc. 32.085 4,652.33 TOTAL (Also enter on line 2, Recapitulation) 4,652.33 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 003445 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN- 214-34-7755 FILE NUMBER: 2103-0372 DECEDENT NAME: MASLAND FLORENCE COREY DATE OF PAYMENT: 01/16/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $697.85 iREMARKS: TOTAL AMOUNT PAID: 9697.85 SEAL CHECK# 118 INITIALS: AC RECEIVED BY' GLENDA FARNER STRASBAUGH DEPUTY REGISTER OF WILLS REGISTER OF WILLS DATE: SUBJECF: DOCXETING NOIqRF, SIDKNT DEC~DKIqT lm.F. INFORMATION FROM: COMMO~TH OF PgNI~YL~ Jdm RJedmm Specidty Tax/Nearuidem Umit IBbetttmmm T~ ~ Baruu of bdivJdud Tm AUmcbed b mmmmresidem ~ file imformmim ~ unbJe preper~ iocmed Jn your co~. BUREAU OF INDZVTDUAL TAXES ZHHERZTAHCE TAX DZVTSIOH DEPT. 280601 HARRTSBURG, PA 17128-0601 MICHAEL ROUTHIER PO BOX 9550 SAVANNAH GA ~1~1Z COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUHBER .... ~ COUNTY ACN REV-537 EX AFP C01-55) 01-19-200~ ESHLEHAN FREDERICK A 10-07-2001 99 03-0857 NON-RESIDENT 101 Amount Remltted HAKE CHECK PAYABLE AND REHIT PAYHENT TO: PA DEPARTHENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LZNE I~ RETAIN LONER PORTZON FOR YOUR RECORDS -~1 REV-537 EX AFP (01-03) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF ESHLEHAN FREDERICK AFZLE NO. 99 03-0857 ACN101 DATE 01-19-200~ TAX COHPUTATZON NETHOD ELECTED: (X) FLAT RATE ( ) PROPORTIONATE TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2 Stocks and Bonds (Schedule B) $ Closely Held ~tock/Partnershlp Interest (Schedule C) ~ Hortgages/Notas ReceAvable (Schedule D) .6 Cash/Bank Deposlts/Hisc. Personal Property (Schedule E) 6 Jointly Owned Property {Schedule F) 7 Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Ada. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule 1) 11. Total Deductions 12. Net Value of Tax Return 15. Charitable/Governmental Bequests (Schedule J) Net Value of Estate Subject to Tax (1) 1,226,667.00 (2) .00 ($) .00 (~) .00 (5) .00 (6) .00 (7) .00 (9) (10) (8) .00 613z333.00 (11) (12) (15) (1~) NOTE: If an assessment Nas issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. NOTE: To insure proper credit to your account, submit the upper portion of this fora w~th your tax payment. DISCOUNT INTEREST/PEN PAID (-) ASSESSHENT OF TAX: 1.6. Amount of Line lq at Spousal rate 16. Aaount of Line lq taxable at Lineal/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Line 1~ taxable at Collateral/Class B rate 19. Princ] ~al Tax Due TAX CREDITS: I PAYMENT RECE/PI DATE NUHBER 1,226,667.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 613~333.00 613~33~.00 613~33~.00 .00 18 and 19 Nil1 (1.6) .00 X O0 : .00 (16) .00 X 0~.5 = .00 (27) .00 X 12 : .00 (18) .00 X 15 : .00 (19), .00 ANOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ZF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION: Estates of decadents dying on or before December lZ, 198Z -- If any future interest in the estate is transferred Jn possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or ~or years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such ~uture interest. PURPOSE OF NOTICE: OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: REFUND (CR): PENALTY: INTEREST: TO REMIT PAYNENT: To fulfill the requirements of Section Zl0`O of the Inheritance and Estate Tax Act, Act g$ of ZOO0. (TI P.S. Section 910`0). Any party in interest not satisfied with the appraisement, alloeance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object aithin sixty [60) days of receipt of this Notice. -Objections may ba made by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-10Z1, OR --electing to have the matter determined st audit of the personal representative, OR --appeal to the Orphans' Court of Dauphir, County, Court House, Harrisburg, PA 17101. Factual errors discovered on this assessment should be addressed in ariting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601, Harrisburg, PA 171ZD-0601 Phone (717) 787-6505. See page ~ of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-17~6) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5Z) of the tax paid is alXowed. 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-l~15). Applications ars available at the Office of the Register of Hills, any of the 23 Revenue District Offices or from the Department's Z0`-hour answering service for fores ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-0`0`7-30Z0 (TT only). The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat 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 mould 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 whlch became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculated at a daily rata of .000160`. All taxes which became delinquent on and after January 1, 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 198Z through ZOO3 are: Interest Daily interest Daily Interest Daily Yea.__r Rate Factor Yea~ Rate Factor Yea._..r Rate Factor 1982 20Z .00050,8 1987 97. .00020`7 1999 7Z .000192 198:~ 16Z .0000`38 1988-1991 X1Z .000301 ZOO0 8Z . OOOZ19 1980` 117. .000301 199Z 9Z .00020`7 2001 9Z .000Z0`7 1985 132 .000356 1993-1990` 7Z .000192 ZOOZ 62 .00016°, 1986 lOX .o00270` 1995-1998 97. .00020`7 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELIN{~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent wlll 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. Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to: PA Depar~men% o£ REVENUE REV-1737-2 'EX + (9-00) COMMONVVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA ESTATE OF FILE NUMBER FREDERICK A. M. ESHLEMAN Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(les), having its NUMBER situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed on Schedule F. Ail real estate must be reported at fair market value which 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. ITEM DESCRIPTION 1. REL FARM, 1230 NEW WILLOW MILL RD., OFF 1-81 & PENNSYLVANIA RT 114. 68.76 ACRES /- IN MECHANICSBURG IN THE TOWNSHIP OF SILVER SPRINGS, COUNTY OF CUMBERLAND IN THE COMMONWEALTH OF PENNSYLVANIA, ZIP CODE 17050. DECEDENT'S FRACTIONAL INTEREST - 33.33% TOTAL VALUE OF PROPERTY - $1,800,000 REL FARM, 1230 NEW WILLOW MILL RD., OFF 1-81 RT 114. 61.3 ACRES /- IN MECHANICSBURG IN SILVER SPRINGS, COUNTY OF CUMBERLAND IN THE PENNSYLVANIA, ZIP CODE 17050 DECEDENT'S FRACTIONAL INTEREST - 33.33% TOTAL VALUE OF PROPERTY - $1,880,000 & PENNSYLVANIA THE TOWNSHIP OF COMMONWEALTH OF PART 1 TOTAL PART 2 TOTAL Proportionate Method Only from reverse side TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) VALUEAT DATE Of DEATH 600,000 626,667 1,226,667 1,226,667 lW46B7 2.000 BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-i&D7 EX AFP (01-05) IVO V OTTO III MARTSON ETAL 10 E HIGH ST CARLISLE ESQ , ,__,~ DATE 0Z-Z$-Z00Q !~ ~Li ~;~Ji~lS ESTATE OF MASLAND - DATE OF DEATH 0Q-Z$-Z00$ FILE NUMBER 21 05-0572 '04 FEB 27 P1.~OUNTY CUMBERLAND '-~CN 101 Amount FLORENCE C PA 170~iT~.q&R~ Co., PA HAKE CHECK PAYABLE AND REM'rT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) ### INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF MASLAND FLORENCE C FILE NO. 21 05-0572 ACN lO1 DATE 02-25-Z00~ THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHOWN BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 0Z-09-Z00q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 61,799.97 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 3,055.11 07-22-2005 01-16-Z00~ CD002829 CD00$~Q5 .0O 58,0~7.01 697.85 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. 1F TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 61,799.97 .00 BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR TNSTRUCTZONS. ) 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. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTN OF PENNSYLVANIA. REFUND (CA): 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 are available at the Office of the Register of #ills, any of the Z5 Revenue District Offices ar frae the Department's Zq-hour answering service for fores ordering: 1-800-56Z-ZOSO; services for taxpayers with special hearing end / or speaking needs: 1-800-447-5020 [TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z60601, Harrisburg, PA 171ZB-0601, phone (717) 767-650S. DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's deathj a five percent (SZ) discount of the tax paid is aIlowad. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 16, 1996, the first day after the and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9} months and one (l) day frae the date of death, to the date of payment. Taxes which became delinquent before January l, 1962 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .000i64. All taxes which became delinquent on and after January 1, 1962 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 198Z through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 196Z 20Z .000546 1987 92 .000247 X999 7Z .O0019Z 1985 16Z .000438 1988-1991 llg .00050l 2000 az .O00Zl9 1964 llZ .000501 199Z 92 .000247 ZOO1 9Z .000247 1965 152 .000~56 199S-1994 72 .O00X9Z ZOOZ 62 .000164 1986 lOX .000274 X995-1998 92 .000247 2005 SZ .000137 --Interest is calculated as follows: TNTBRE:ST = BALANCE: OF TAX UNPA/D X NUNBE:R OF DAYS DBLZNQUE:NT X DAILY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen [153 days beyond the data of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 phone: (717) 240-6345 Date: 3/15/2005 OTTO IVO VICTOR III 10 E HIGH STREET CARLISLE, PA 17013 RE: Estate of MASLAND FLORENCE COREY File Number: 2003-00372 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 is due by: 4/23/2005 Your prompt attention to this matter will be appreciated. Thank You. r~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge J REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1, 1992) File No. : 21-03-0372 Name of Decedent: FLORENCE COREY MASLAND 1'\.) N Date of Death: April 23, 2003 -0 r"'~..) Social Security No.: 214-34-8855 C,."") (.1'1 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 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 thefollowing: a. Did the personal representative file afinal account with the Court? Yes No x b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of receipts, releases, joinders and approvals offormal or informal accounts may be filed with the erk of the hans' Court and may be attached to this report. Date: March 23, 2005 Signature: Name: Address: Ivo V. Otto III, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative F:\FILES\DATAFILE\ESTATES\8875. I .srep uX