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Home My WebLink About03-0376PETITION FOR PROBATE and GRANT OF LETTERS F~'tate of William J. Rinaca also kttowtt as Deceased. Social Security No. 2,13-0'1-4575' The petition of the uudersigued respectfully represeuts that: Your petitioner(~, who is/a.Y~4:F~8 years of age or older aA..the~e~.c..ut or in the last wili of the above dccedent, dated January ~z, l~ To: Register of County of in the Commonwealth of Pennsylvania natned (state relevant circ.mstances, e.g. renu.elation, death of executor, e,c.) Dece.deut was domiciled at death in LXzmberland _Cou,,ty.. P~ylv~ia. with h is last family or principal residence at Messi~ Village, 100 Mo~E ~~lve, Up~r ~1~ ~ship (list street. I]unlber and mu,cipalily) Deceudeut. fl~eu 86 __years o[ag%~died April 21, 2003 at Messi~ Village, 100 ~c axz~ ~ive, Mech~icsb~g, PA ~~ ' Except as follows, decede.t did not marry, was not divorced a.d did not have a child born or adopted after execution of the will offered for probate; was not lhe victim of a killiug and was never adjudicated incompeteut: no exceptions l)ecendent at death owued property with estimated values as follows: (If domiciled iu l'a.) All personal property $ (If uot donficiled in Pa.) Personal property itt Pennsylvania $ (If ,tot domiciled in Pa.) Personal property in Couuty $ Vahle of real eslate iu Peunsylva.ia $ situated as follows: 350,000.00 WHEREFORE, petitiouer(s) respectfully request(s) the probate of the last will ~ presented herewith and the grant of letters Tes~amontar~ theron. (lesla,]entary; admi,istration c.t.a.; administration d.b.n.c.t.a.) successor to FULTON BgNK Sandra L, Drun~Ond, Relationship Manager P~.~t Off, ce Box 7989 T~n~.~.~r: PA 1 7604 ._~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ] COUNTY OF CUMBERI_AND f ss The petitioner(~ above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and be)Je)f of petitioner(s) and that as personal represen- tative(~ of the above decedent petitioner(s) will we~nd truly a.dmipisl, gr~~ ~~/~/-.the estate accor~o law. ~orn to..or affir, m~d and subscribed c ~u~~~-~~~~/~t/~'~/ f qelore me this ~st day of / ~ u~'x~tn ~'l~~ ~v&~t ~ ~. ~ ~ ~ :~9~3 .. , _,~~ ~ J _successor to ~W~ ~ e ~t~a tn. ~uuo,~sr ~pury F~ Regisle~. ~ ........... ' ' ~ ~ g No. 21-2003-376 Eslale of WILLIAM J. RINACA , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW May 1 ~ 2003 X~)CCK , in consideratio,! of the petition Ihe ~cvcrsc side hereof, satisfactory proof having bccq presented before me, I'F IS DECREED that the i,~strument(~dated O~ua~ 12~ 1999 described Ihe~ein be admitted to probate and filed of record as the last will of ~illi~ J, Rinaca and Lette[$ Test_am~n~mry n,e hereby grauted to Fulton Financial Advisors.$uccesser to ~n!ton FEES I'robatc, Lcltcrs, Etc .......... $ 305.00 S h.%gf t Ce~tifi '~es( 3)::; ~ ....... $ 3.00 O ~ . ' ' 7~ ~:~- Re!lt~iatlo,w-. ....... i~ ..........$ x-~s (~ ,~ ~ 9.00 J~ " ~ ~ ~ ~: 10.00 :O Mq~lst, 200:~ $327.00 i:i~.~; .......... ~ ~,?~ '"= .... ,,,[ ,~'~ .......... Register of Wills ~12~/~v~~ Donna M. Otto, 1st Deputy Oames D. ~ron~ Esq. A~Lo~ney X.D. ~o. 58998 A'LqX~NEY.(S~CI. I,D. No.) 1325 No~ ~ronc ~creec Harrisb~g, PA 17102 ADDRESS (717) 236-3755 I'IIONE MAILED LE"fl~ERS TO FULTON BANK LANCASTER PO BOX 7989 on 5/1/2003 21-2003-376 LAST WII.I. AND TESTAMENT OF WILLIAM J. RINACA I, WILLIAM J. RINACA, presently residing and domiciled at 1519 North Front Street, in the City of Harrisburg, Dauphin County, Pennsylvania, hereby declare this to be my Last Will and Testament, and I hereby revoke any and all prior wills and codicils previously made by me. ITEM I: Ail my personal effects, clothing, furniture, furnishings, jewelry, automobiles, other tangible personal property of every kind, and insurance thereon, I give to my sister-in-law, TRILLA O. RINACA, if she survives me for a period of thirty (30) days. ITEM II: I hereby give and bequeath to the EPISCOPAL DIOCESE OF CENTRAL PENNSYLVANIA, Harrisburg, Pennsylvania, the sum of Twenty Thousand Dollars ($20,000.00). ITEM III: Ail the rest, residue, and remainder of my estate, I give, devise, and bequeath unto my sister-in-law, TRILLA O. RINACA, if she survives me for a period of thirty (30) days. If she shall not so survive me, then I give the same to my niece, BRENDA S. SHAWN, and my nephew, RANDOLF E. RINACA, per stirpes. ITEM IV: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, my Executor, as Trustee, shall hold all such income and principal during the said minority or incapacity. My Executor, as Trustee, shall be entitled to apply any such income and principal for the health, maintenance, support and education of any such person during his or her minority or incapacity without the appointment of any guardian and without any authority of court.'~ My Executor, as Trustee, may directly apply any income or principal hereunder, or it may pay income and principal to the parent or other person in charge of any such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act. My Executor, as Trustee, shall distribute any remaining income or principal to which any such person shall be entitled to the said person upon the termination of incapacity or the attainment of the age of twenty-one (21) years. ITEM V: Ail estate, inheritance and other death taxes, together with interest and penalties thereon, payable with respect to property or interests passing under my will or any codicil thereto, shall be paid out of the principal of my residuary estate without apportionment. ITEM VI: I appoint FULTON BANK, as Executor and Trustee of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this 12th day of January, 1999. WITNESSETH: The foregoing instrument was, on the date stated above, signed, published, and declared by WILLIAM J. RINACA, the Testator named therein, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. (Address) (Witness) (Address) (Address) (Address) ACKNOWLEDGMENT Commonwealth of Pennsylvania : : County of Dauphin : SS. AND NOW, this 12th day of January, 1999, I, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed the instrument as my Last Will and Testament, that I signed it willingly and as my free and voluntary act for the purposes therein expressed. WILLIAM ~'~ 'RINACA Sworn to, subscribed, and acknowledged before me by WILLIAM J. RINACA, the Testator, this 12th day of January, 1999. Notary Public /' My commission expires: Notarial Seal Shana R. Geyer, Notary Public Harrisburg, Dauphin County My Commission Expires July 20, 2002 Member, Pennsylvania Association of Notaries AFFIDAVIT Commonwealth of Pennsylvania : : County of Dauphin : SS. AND NOW, this 12th day of January, 1999, we, James D. Cameron and Michael F. Howard, 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 the Testator sign and execute the instrument as his Last Will and Testament; that he signed it willingly and executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time at least eighteen (18) years of age, of sound mind, and under no constraint or undue influence. Witness Sworn to and subscribed before me by James D. Cameron and Michael F. Howard, the Witnesses, this 12th day of January, 1999. Notary Publ'~'c / My commission expires: Nota~al Seal Shana R. Geyer, Notary Public Hamisburg, Dauphin County My Commission Expires July 20, 2002 Member, Pennsylvania Association of Notaries LAST WILL AND TESTAMENT OF WILLIAM J. RINACA ,JAMES DURYEA CAMERON ATTORNEY AT LAW 1327 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17102 TELEPHONE-(717) 236-3755 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: William J. Rinaca Date of Death: April 21, 2003 No. 21-03-376 To The Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on May 5, 2003: Name Episcopal Diocese of Central Pennsylvania Trilla Rinaca Address Post Office Box 11937 Harrisburg, PA 17108-1937 4304 Falls Park Road Perry Hall, MD 21128 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except no exceptions Date: May 7, 2003 Si~n~ure v Na~ James D. Cameron Address ~325 N. Front st. Harrisburg, PA 17102 Telephone ~717) 236-3755 Capacity:__ Personal Representative X Counsel 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 002820 FULTON FINANCIAL ADVISORS ONE PENN SQUARE LANCASTER, PA 17604 ........ fold ESTATE INFORMATION: SSN: 213-01-4575 FILE NUMBER: 2103-0376 DECEDENT NAME: RINACA WILLIAM J DATE OF PAYMENT: 07/1 8/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/21/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $41,633.40 TOTAL AMOUNT PAID: $41,633.40 REMARKS: FULTON FINANCIAL ADVISORS SEAL CHECK# 1051 769 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX {6-00] z LU UJ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Rinaca, William J DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-OD-YEAR) 04/21/2003 I 09/06/1916 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE iNITIAL) ~" I~ 1. OdginalRetum ~ ~'~' 4. Limited Estate ~ ~-J I L,Z~J 6. Decedent Died Testate (Attach copy of W~II) ~rr' I[~ 9. Litigation Proceeds Reoeived OFFICIAL USE ONLY FILE NUMBER 21 COUNTY CODE -- 2003 0376 YEAR NUMBER SOCIAL SECURITY NUMBER 213 -01-4575 ~'I!S RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I I 2. Supplemental Return L.~ 3. Remainder Return (date of death pri~ to 12-13~2) [~4a Future Interest Compromise (date of death after 12-12-82) [~ 5. Federal Estate Tax Return Required ---]7. Decedent Maintained a Living Trust (Attach co~y of Trust) ~0 8. Total Number of Safe Deposit Boxes E~ 10. Spousal Poverty Credit (date of death be,ween 12-31-91 ar~l 1-1-95) ~] 1 1. Election to tax under Sec. 9113(A)(^.ac~.S~ o) [- z uJ z 0 8 z Z THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:. NAME I COMPLETE MAILING ADDRESS Thomas W. Shields FIRM NAME (If Applicable) Fulton Financial Advisors TELEPHONE NUMBER 717-291-2726 IOne Penn Square Lancaster, PA 17604 Fulton Financial Advisors 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Padnership or Sole-Proprietorship (3) 0 · 0 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0 . 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (ScheduleE) (5) 83, 585.59 6. Jointly Ow'ned Property(Schedule F) I----~ Separate (6) 0 . 0 0 Billing Reduested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 0 . 0 0 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 1. Total Deductions (total Lines 9 & 10) (11 ) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been mede (Schedule J) 0.00 268,875.33 OFFICIAL USE ONLY 352,460.92 34,701.44 5,595.31 40,296.75 312,164.17 20,000.00 (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 292,164.17 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec 9116 (aX1 2) 16. Amount of Line 14 taxable at lineal rate 1 7 Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate. 19. Tax Due 20. 0. O0 x .00__ (15) 0. 00 x.045 (16) 0.00 x .12 (17) 292,164.17 x .15 (18) (19) > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 0.00 0.00 0.00 43,824.63 43,824.63 2W4645 1 000 Decedent's Complete Address: S'l]:~ ADDRESS Messiah Village 100 Mount Allen Drive c~ Mechanicsburg JSTA~ IZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 41,633.40 2,191.23 0.00 0.00 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) (1) 43,824.63 43,824.63 0.00 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OFWlLLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ....................... ['~ r~ 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? ................. F-~ 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? r~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benef ciary 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 o1' perjury, I dec,are that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is Irue, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge ADDRESS Fulton Financial Advisors One Penn Square Lancaster, PA 17604 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 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 § 9916 (a) (1.1) (i)]. For dates of death on or after Jan uary 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. § 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax ratum 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. 2W4646 1.000 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Rinaca, William J 21-2003-0376 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 shs Federated Institutional Government Ultra Short 100,000.00 50,251.256 Term Fund @ $1.99/share 6,994.025 shs Vanguard Fixed Fund @ $11.60/share 8,661.86 shs Vanguard Fund ~ $10.13/share Income Intermediate Term Treasury Fixed Income Intermediate Term Corporate 81,130.69 87,744.64 TOTAL (Also enter on line 2, Recapitulation) $ 2 6 8,8 7 5.3 3 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) REV-15D8 EX + (1-97~' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Rinaca, William J 21-2003-0376 Include the )roceeds of litigation and the date the proceeds were received by the estate, Ail property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Fulton Bank Certificate of Deposit #103-00334675 Federated Treasury Obligation Money Market Fund U S News and World Report- refund of subscription 69,413.25 14,158.84 13.50 83,585.59 TOTAL (Also enter on line 5, Recapitulation) 2W46AD 2.000 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (1-97:) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN F~SIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rinaca, William J 21-2003-0376 Debts of decedent must be reported on Schedule L ITEM NUMBER 5. 6. 7. 8 9 DESCRIPTION FUNERAL EXPENSES: John E. Neumyer Funeral Home, Inc. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Fulton Financial Advisors, NA Social Security Number(s) / EIN Number of Personal Representative(s) Street Address P- O. BOX 7989 City Lancaster State PA Zip 17604 Year(s) Commission Paid: Attorney Fees Name .- James D. Cameron, Esq. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees EVP Systems, Inc.- asset Cumberland Law The Sentinel - valuation fee Journal- estate notice estate notice AMOUNT 2,000.10 16,098.00 16,098.00 0.00 327.00 0.00 0.00 4.65 75.00 98.69 34,701.44 TOTAL (Also enter on line 9, Recapitulation) 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Rinaca, William J 21-2003-0376 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION Verizon- service for account #717 697 5535 591 85 Y Pharmerica- prescriptions Messiah Village- balance due on a/c#000080215 for April United States Treasury- 2002 personal income tax balance due TOTAL (Also enter on line 10, Recapitulation) $ AMOUNT 38.16 281.31 3,795.00 1,480.84 5,595.31 2W46AH 2.000 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Rinac William J 21-2003-0374 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLEDISTRIBUTIONS[indude~trightspousaldistribu~ons. andtmns~m underSec. 9116(a)(l.2)] Rinaca, Trilla O 4304 Falls Park Road Perry Hall, MD 21128 sister-in-law 292,164.17 -iNTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Episcopal Diocese of Central Pennsylvania 20,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXARLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 20,0 0 0.0 0 2W46AI 1.000 (if more space is needed, insert additional sheets of the same size) REV-1513, EX+ (9-00) COM~EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN F~S~DENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Rinaca William J NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[include~trights~usaldistributions, andtransfer= underSec. 9116(a)(1.2)] Rinaca, Trilla O 4304 Falls Park Road Perry Hall, ~fD 21128 FILENUMBER 21-2003-0376 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE sister-in-law 292,164.17 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I1. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Episcopal Diocese of Central Pennsylvania 20,000.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 2 0,0 0 0.0 0 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT O__F WILLIAM J. RINACA I, WILLIAM J. RINACA, presently residing and domiciled at 1519 North Front Street, in the City of Harrisburg, Dauphin County, Pennsylvania, hereby declare this to be my Last Will and Testament, and I hereby revoke any and all prior wills and codicils previously made by me. ITEM I: All my personal effects, clothing, furniture, furnishings, jewelry, automobiles, other tangible personal property of every kind, and insurance thereon, I give to my sister-in-law, TRILLA O. RINACA, if she survives me for a period of thirty (30) days. ITEM ~' I hereby give and bequeath to the EPISCOPAL DIOCESE OF CENTRAL PENNSYLVANIA, Harrisburg, Pennsylvania, the sum of Twenty Thousand Dollars ($20,000.00). ITEM III: Ail the rest, residue, and remainder of my estate, I give, devise, and bequeath unto my sister-in-law, TRILLA O. RINACA, if she survives me for a period of thirty (30) days. If she shall not so survive me, then I give the same to my niece, BRENDA S. SHAWN, and my nephew, RANDOLF E. RINACA, per stirpes. ITEM IV: If any income or principal shall be payable to any person who shall be a minor or who shall be incapacitated for any reason, my Executor, as Trustee, shall hold all such income and principal during the said minority or incapacity. My Executor, as Trustee, shall be entitled to apply any such income and principal for the health, maintenance, support and education of any such person during his or her minority or incapacity without the appointment of any guardian and without any authority of court.~ My Executor, as Trustee, may directly apply any income or principal hereunder, or it may pay income and principal to the parent or other person in charge of any such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform Gifts to Minors Act or the Uniform Transfers to Minors Act. My Executor, as Trustee, shall distribute any remaining income or principal to which any such person shall be entitled to the said person upon the termination of incapacity or the attainment of the age of twenty-one (21) years. ITEM V: Ail estate, inheritance and other death taxes, together with interest and penalties thereon, payable with respect to property or interests passing under my will or any codicil thereto, shall be paid out of the principal of my residuary estate without apportionment. ITEM VI: I appoint FULTON BANK, as Executor and Trustee of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this 12th day of January, 1999. WILLIAM a.~ RINACA -~ (SEAL) WITNESSETH: The foregoing instrument was, on the date stated above, signed, published, and declared by WILLIAM J. RINACA, the Testator named therein, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. (w~t..~ess) ~ - (Address) (Witness) (Address) ( Address ) (Address) ACKNOWLEDGMENT Commonwealth of Pennsylvania : : County of Dauphin : SS. AND NOW, this 12th day of January, 1999, I, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed the instrument as my Last Will and Testament, that I signed it willingly and as my free and voluntary act for the purposes therein expressed. WILLIAM.J. RINACA Sworn to, subscribed, and acknowledged before me by WILLIAM J. RINACA, the Testator, this 12th day of January, 1999. Notary Public My commission expires: Noladal Seal Shana R. Geyer, Nolary Public Harrlsbuq;i, Dauphin County My Commission Expires July 20, 2002 Member, Pennsylvania Association of Notaries AFFIDAVIT Commonwealth of Pennsylvania : : County of Dauphin : SS. AND NOW, this 12th day of January, 1999, we, James D. Cameron and Michael F. Howard, 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 the Testator sign and execute the instrument as his Last Will and Testament; that he signed it willingly and executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time at least eighteen (18) years of age, of sound mind, and under no constraint or undue influence. ~ /_? /'~'/',~ W::ss Witness Sworn to and subscribed before me by James D. Cameron and Michael F. Howard, the Witnesses, this 12th day of January, 1999. Notary Publ-lc My commission expires: Notarial Seal Shana R. Geyer, Notary Public Harrisburg, Dauphin County My Commission Expires July 20, 2002 Member, Pennsylvania Associalion o! Nolaries Register of Wills of [ l dcounty, Pennsylvania INVENTORY Estateof William J. Rinaca No. 21-2003-0376 also known as Date of Death A p r i 1 21 , 2003 , Deceased Social Security No. 21 3 - 01 - 4575 RW-~ Personal Representative(s} of the above Estate. deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent. that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/~Ve understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representa{~ve: Nameof James Duryea Cameron Esquire Fulton Fin~ci~! A$1visors, N.A. Attorney: ' B Y * ~ ~--~-~ ~/'~J'~--c4-- ..... I.D. No.: 58998 Kenneth A. N6r~an, Re~at~sh~ nag~ Address: 1325 North Front Street Dated July 17, 2003 Harrisburg, PA 17102 Telephone: ( 717 ) 236- 3755 See Attached Description (Attach Additional Sheets if necessary) Value $352,460.92 Total:$ 352 ,460.92 NOTE: The Memorandum of real estate outside the Commonwealth o! PenatsylvanJa may. at the electJo;1 of the personal ;epresetttatJve. include th~ value of each item. but such f~ures should not be extended into the total of the Inve~ttofy. ESTATE OF WILLIAM J. RINACA, DECEASED NO. 21-2003-0376 INVENTORY Real Estate None Personal Estate 1. Fulton Bank Certificate of Deposit #103-00334675 $67,618.72 2. Accrued Interest to Date of Death on Item #1 1,794.53 3. Federated Treasury Obligation Money Market Fund 14,150.33 4. Accrued Interest to Date of Death on Item #3 8.51 5. 50,251.256 shs of Federated Instl. Government Ultra Short Fd, N.L. $1.99 100,000.00 6. 6,994.025 shs of Vanguard Fixed Income Interm-Term Treas Fd, N.L. $11.60 81,130.69 7. 8,661.860 shs of Vanguard Fixed Income Interm-Term Corp. Fd, N.L. $10.13 87,744.64 8. US News and World Report - Refund of unused subscription 13.50 TOTAL REAL AND PERSONAL ESTATE $352,460.92 BUREAU OF INDIVIDUAL TAXES /NHERITANCE TAX DIVZSTON DEPT. 280601 HARRISBURG, PA 17128-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX THOHAS W SHIELDS FULTON FINNCL ADVISORS ! PENN SQ LANCASTER PA 17604 DATE ESTATE OF DATE OF DEATH 'iFXLE!NUNBER COUNTY ACH REV-1S47 EX AFP (91-05) 09-01-Z005 RINACA WILLIAM d 04-21-2005 21 05-0576 CUHBERLAND 101 Amount Remitted I HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS ~,~ REV-1547 EX AFP (01-03) NOTTCE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF RINACA WILLIAH J FILE NO. 21 05-0576 ACN 101 DATE 09-01-2003 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANOED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=. APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. RaaX Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) 4. Nortgagas/Notes Receivable (Schedule D) (4) $. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. TotaX Assets APPROVED DEDUCTIONS AND EXENPTXONS: 9. Funeral Expenses/Adm. Costs/HZsc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10) 11. Tote1 Deductions .0O 268~875.33 .00 .00 85~585.59 .00 .00 (8) 5,595.$1 (11) 12. 15. 14. NOTE: Nat VaZue of Tax Return (12) CharitabXe/Governmentel Bequests; Non-eXacted 911:5 Trusts (Schedule J) (15) Net VaXue of Estate Sub~ect to Tax ]:f an assessment ~as issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: NOTE: To insure proper credit to your account, submit the upper portion of this form wlth your tax payment. $52,460.92 15. Amount of L/nm 14 at SpousaX rate 16. Amount of Line 14 taxable at LineaX/Class A rate 17. Amount of Line 1~ at SibXing rate 18. Amount of Line 14 taxebXa at CollatereX/CXass B rate 19. PrlncipaX Tax Due £AX CREDITS: PAYNENT RECEIPT DX;COUNT DATE NUNBER INTEREST/PEN PAID (-) 07-18-200~ CD002820 ZF PA~D AFTER DATE XNDZCATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~0.296.75 ~12,164.17 20,000.00 292,164.17 TOTAL TAX CREDZT BALANCE OF TAX DUEI .00 INTEREST AND PEN. I .00 TOTAL DUE ~ . O0 ( IF TOTAL DUE ~S LESS THAN $1, NO PAYNENT TS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDTT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THTS FORH FOR TNSTRUCTTONS. 41,633.40 ANOUNT PAZD (is) .00 x O0 = .00 (16) .00 x 045= .00 (17) .00 X 12 = .00 (18) 292,164.17 x 15 = 43,824.63 (19)= 43,824.63 18 and 19 will RESERVATION: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYHEHT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF NlLLS~ AGENT A refund of a tax credit, which was not requested on the Tax Return, say be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-36Z-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 iTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZalOZ1, Harrisburg, PA 17128-1021, 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 writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171ID-0601 Phone 1717) 787-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacadent's death, a five percent 15Z) discount of the tax paid is allowed. The 15Z 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 tho 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 19) months and one il) day from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z bear interest at the rata of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 196Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea.~r Rate Factor Yea.~r Rate Factor 1982 2OZ .000548 1987 92 .000247 1999 72 .000192 1983 162 .000438 1988-1991 11Z .000301 2000 8Z .000219 1984 llZ .000301 199Z 9Z .000Z47 ZOOX 9X .000Z47 1985 13X .000356 1995-1994 7Z .O0019Z ZOOZ 6Z .O001&4 1986 lOX .O00ZTq 1995-1998 9X .000247 ZOOS 5Z .000137 --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 deXinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must bm calculated. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND V. Lynne Forrer Scherden being duly sworn according fo law, deposes and says that she is theExecutrix of the Es%ate of Virginia B. Forrer ~afe of Ha_mpden__T_Q_w__ns_h_ip_ ., Cumberland County, Pa., deceased and that %he within is an inventory made by V. Lynne Forrer Scherden .., %he said Executrix of the entire estate of said decedent, consisting of all %he personal property and real estate, except real es%ate outside the Commonwealth of Pennsylvania, and fha% the figures opposlfe each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn and subscribed before me, October 23 ~ 2003 Executor Adm,n,stretor V. Lynne Forrer Scherden 8 Stonespring Lane Camp Hill, PA 17011 Date of Death 16th Ma~ Address 2002 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as fo personalty or realty 4. See Article IV, Fiduciaries Act of 1949. Inventory of the real and personal estate of VIRGINIA B. FORRER, Deceased PERSONALTY: 1. United States Savings Bond, Series EE, $500.00 face value issued March 1994 2. United States Savings Bond, Series EE, $500.00 face value issued November 1995, payable on death to Lynn Forrer Scherden TOTAL PERSONALTY: REAL ESTATE: Decedent owned no real estate at the time of her death TOTAL PERSONALTY AND REAL ESTATE: 371.80 333.20 705.00 0.00 705.00 Page 1 BUREAU OF /NDIVIDUAL TAXES TNHERTTANCE TAX DIVTSTON DEPT. Z80601 HARRISBURG, PA 171Z8-0601 RICHARD C SNELBAKER SNELBAKER ETAL qq W HAIN ST MECHANICSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SENENT) ALLO#ANCE OR D/SALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-i~7 EX AFP (gl-G3) '03 JUL 28 A :22 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 07-28-2005 FORRER 05-16-2002 21 05-0575 CUMBERLAND 101 Amount Remitted VIRGINIA MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE I~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTTCE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR D~SALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FORRER VIRGINIA B FILE NO. 21 03-0575 ACN 101 DATE 07-28-2003 TAX RETURN #AS: (X) ACCEPTED AS FILED ( } CHANGED RESERVATION CONCERNING FUTURE TNTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Hortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Hisc. Personal Proper~y (Schedule E) (5) 6. Jointly Owned Property (Schedule F} (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. Total Deductions 12. Nat Value of Tax Return 705.00 .00 NOTE: To /nsure proper cred/t ~o your account, .00 suba/t the upper portion .00 of this form w/~h your · 00 tax payment. 13~719.0Z .00 (8) 8,835.00 15. lq. NOTE: ASSESSMENT OF TAX: 15. Amount of Line lq at Spouse1 rata 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of L/ne lq at Sibling rata 18. Amount of L/ne lq taxable e~ Collateral/Class B re~e 19. Pr/nc/pal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT DATE ~HBER INTEREST/PEN PAID 9~973.03 (11) (12) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Subject to Tax (lq) Zf an assess.ent was issued previously, lines 14, 15 and/or 16, 17, reflect f/gures that include the total of ALL returns assessed to date. lq,qZq.02 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 18.808.03 .00 q,38q. O0- 18 and 19 will (is) .00 x O0 : .00 (16) .00 x Oq5= .00 (17) .00 x 12 : .00 (lB) .00 X 15 : .00 (19)= . O0 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( IF TOTAL DUE 1S LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY DE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADH[N- ISTRAT[¥E CORRECT[ONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December lg, 198Z -- If any futura interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commoneealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes et the laaful Class B (collateral) rate on any such future interest. To ~ulfi11 the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 91qO). Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGZSTER OF gILLS, AGENT A refund of a tax credit, which wes 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 available at the Office of the Register of Nills, any of the g$ Revenue District Offices, or by calling the special gq-hour enamoring service for forms ordering: 1-800-36g-ZOSO; services for taxpayers aith special hearing and / or speaking needs: 1-SgO-qq?-3OgO (TT only). Any party in interest not satisfied eith the appraisement, allowance, or disalloeanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSiOZi, Harrisburg, PA 17liS-lO[I, 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 mriting to: PA Department of Revenue, Bureau of individual Taxes, ATTN: Post Assessment Reviee Unit, Dept. Z80601, Harrisburg, PA 17198-0601 Phone (717) 787-650S. See page S of the booklet "instructions for inheritance Tax Return for · Resident Decedent" (REV-1501} for an explanation of administratively correctable errors. if any tax due is paid within three (3) calendar months after the decedent's death, e five percent (SI) discount of the tax paid is allowed. The 15Z 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 and 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 aith 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, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .OOO16q. AIl taxes which became delinquent on and after January l, 198Z ~ill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Tho applicable interest rates for 1982 through ZOO5 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .0005q8 1987 9Z .0002q7 1999 7Z .OO019Z 1985 16Z .000q38 1988-1991 ZZZ .OOO$O1 gOOO 8X .OOOZ19 198q 11Z .000501 199Z 9Z .000Z47 ZOO1 9Z .000g47 1985 13Z .000556 1995-1994 7Z .00019g gOO[ 6Z .O0016q 1986 lOZ .O00Z7q 1995-1998 9Z .O00Zq7 ZOOS 5Z .000137 --Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZLY 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. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Virginia B. Forrer Date of Death' May 16, 2002 Will No.: 21-03-0375 Admin. No.: 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 I--1 No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: Approximately 6 months to 1 year 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 [-] 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 [-] No [--] Date: 9/16/03 Copies of receipts, releases, joinders and approval of formal or informal accounts may be file~ the Clerk of the Orphans' Court and may be attached to th~ Si'gnature Richard C. Snelbaker .qn~!haker, Erenncman & Spare, Name 44 West Main Street Mechanicsburg, PA 17055 PoC. Address (717) 697-~98 Telephone No. Capacity: 1~ Personal Representative [] Counsel for personal representative LAW OFFICES SNELBAKER. BRENNEMAN ~ SPARE RECEIPT AND RELEASE WHEREAS, Virginia B. Forrer, late of Hampden Township, County of Cumberland and Commonwealth of Pennsylvania, died on May 16, 2002, having first made her Last Will and Testament in writing probated before the Register of Wills of said Cumberland County on May 1, 2003, and Letters Testamentary were issued on the same date to V.Lynne Forrer Scherden, the Executrix named in the Last Will and Testament of said Decedent; and WHEREAS, said Executrix has entered upon and completed her administration of said Decedent's Estate as set forth in her First and Final Account attached hereto, and intends to distribute the net balance of the assets of said Estate to the person named in the Statement of Proposed Distribution also attached hereto, both of said documents being incorporated herein by reference thereto; and NOW KNOW ALL MEN BY THESE PRESENTS, that I, V. Lynne Forrer Scherden, being the principal legatee and distributee named in the Will of said Decedent and the person entitled to share in the residuary distribution of the Estate of said Decedent, do hereby declare and say that I have examined the attached Account and Statement of Proposed Distribution, and find the same to be true and correct, and in strict accordance with the terms and LAW OFFICES SNELBAKER. BRENNEMAN & SPARE provisions of said Will, and I do hereby acknowledge that I, this day have, had and received of and from V. Lynne Forrer Scherden, Executrix of the Estate of Virginia B. Forrer, the cash, personalty and/or real estate set opposite my name in the above Statement of Proposed Distribution, in full satisfaction, payment and discharge of all such sum or sums of money, legacies and bequests, share or shares, purports and dividends which were due, owing and payable and belonging to me, by any means whatsoever, for or on account of my full share, part or dividend of the Estate of Virginia B. Forrer, Deceased. NOW, THEREFORE, I, the said V. Lynne Forrer Scherden, do by these presents, remise, release, quit-claim and forever discharge the said V. Lynne Forrer Scherden, her heirs, executors and administrators, of and from my said shares or dividends of the Estate aforesaid, and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or of any act, matter, cause or thing whatsoever, from the beginning of the world to the day and date of these presents. AND, desiring to avoid the delay and expense of the settlement of said Estate by filing the foregoing Account of said administration in the Office of the Register of Wills of said Cumberland County and by having the balance in the hands of the Executrix, as shown by said Account, distributed by the Court of Common Pleas of Cumberland County - Orphans' Court Division, I do LAW OFFICES SNF'LBAKER. BRENNEMAN ~: SPARE hereby agree that the foregoing Account and Statement concerning the matter of settlement may be recorded with the same effect upon me, as if the same had been reported upon by said Court, in a decree of distribution made on such proposed Statement of Distribution by the said Court of Common Pleas - Orphans' Court Division. AND in consideration of the aforesaid settlement being made without the aid of such Court of Common Pleas - Orphans' Court Division, that I, the said V. Lynne Forrer Scherden, do hereby agree that if any debts or demands other than those included in the above referenced First and Final Account, as hereinbefore set forth, shall be hereafter recovered against the Estate of said Decedent and be legally payable out of the same, that I will return to the said Executrix such amounts thereof as may be necessary to pay such debts or demands. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 23r~ay of October WITNESSED BY: 2003. V. Forrer Scherden ( SEAL ) LAW OFFICES SNELBAKER. BRENNEMAN <~: SPARE COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND) On this the23rd day of October 2003, before me, a Notary Public in and for said State and County, the undersigned officer, personally appeared V. Lynne Forrer Scherden, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official Notary Public Notarial Seal Sandm K. Showers, Notary Public LAW OFFICES SNELBAKER. BRENNEMAN ~ SPARE ESTATE NO. 21-03-0375 FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION OF AND BY V. LYNNE FORRER SCHERDEN, EXECUTRIX OF THE ESTATE AND UNDER THE LAST WILL AND TESTAMENT OF VIRGINIA B. FORRER, DECEASED, LATE OF HAMPDEN TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA V. Lynne Forrer Scherden, Executrix as aforesaid and Accountant herein, avers as follows: DATE OF DECEDENT'S DEATH: DATE LETTERS TESTAMENTARY ISSUED: May 16, 2002 May 1, 2003 DATES EXECUTRIX NOTICE ADVERTISED: Cumberland Law Journal Patriot-News N/A N/A FIRST AND FINAL ACCOUNT PERSONALTY - PRINCIPAL ACCOUNT DEBITS The Accountant charges herself with the receipt of the following items of Decedent's Personalty valued as of the date of Decedent's death: 1. United States Savings Bond, Series EE, $500.00 face value issued March 1994. 2. United States Savings Bond, Series EE, $500.00 face value issued November 1995, payable on death to Lynne Forrer Scherden TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: PERSONALTY - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from Decedent's Personalty Account: 1. Snelbaker, Brenneman & Spare, P.C., attorney services 2. Snelbaker, Brenneman & Spare, P.C., costs advanced for probate fees 3. Register of Wills, filing fee for Receipt & Release and Inventory TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS: PERSONALTY - INCOME ACCOUNT DEBITS The Accountant charges herself with the receipt of the following income from the investment of Personalty Principal: TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS: Page 1 371.80 333.20 705.00 500.00 37.00 38.00 575.00 NONE NONE LAW OFFICES SNELBAKER. BRENNEMAN ~ SPARE PERSONALTY - INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following from the Personalty Principal Account: TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS: items REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges herself with the receipt of Decedent's Real Estate as follows: TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS: REAL ESTATE - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from Real Estate Principal Account: TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS: REAL ESTATE - INCOME ACCOUNT DEBITS The Accountant charges herself with the receipt of the income from the investment of Real Estate Principal Account: TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS: REAL ESTATE - INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from the Real Estate Income Account: TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS: Page 2 NONE NONE NONE NONE NONE NONE NONE NONE NONE NONE LAW OFFICES SNELBAKER. BRENNEMAN & SPARE PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOTAL PERSONALTY PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOTAL REAL ESTATE: TOTAL FOR DISTRIBUTION; RECAPITULATION Page 3 705.00 575.00 NONE NONE NONE NONE NONE NONE $ 130.00 NONE NONE $ NONE ~ 130.00 NONE 130.00 LAW OFFICES SNELBAKER. BRENNEMAN ~ SPARE STATEMENT OF PROPOSED DISTRIBUTION V. Lynne Forrer Scherden, Executrix and Accountant herein, proposes to distribute the balance of the Estate of Virginia B. Forrer, Deceased, to wit: $130.00 in accordance with the Last Will and Testament of said Decedent as follows: 1. V. Lynne Forrer Scherden 100% of residue per Item 3 of Will TOTAL FOR DISTRIBUTION: Page 4 130.00 ~ 130.00 LAW OFFICES SNELBAKER. BRENNEMAN & SPARE COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND V. Lynne Forrer Scherden, being duly sworn according to law deposes and says: that she is the Executrix of the Estate and under the Last Will and Testament of Virginia B. Forrer, Deceased, and the Accountant herein; that there are no unpaid creditors or claimants of said Estate; that there are no persons interested in the distribution of said Estate other than as stated in the foregoin9 Statement of Proposed Distribution; and that the facts set forth in the foreqoing First and Final Account and Statement of Proposed Distribution are true and correct to the best of her knowledge, information and belief. · L~/nne Forrer Scherden Executrix and Accountant Sworn to and subscribed before me this23rd day of ~ctober 2OO3 . SandmK'g~S~e~c, Nota~ I · i Page 5 Name of Decedent: STATUS REPORT UNDER RULE 6.12 Virginia B. Forrer Date of Death: May 16, 2002 Will No.: 21-03-0375 Admin. No.: 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 the following: Did the personal representative file a final account with the Court? Yes_ No IX] 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 [] No ['-] Date: c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed wi.~the Clerk of the Orphans' Court and may be attached to this repoft.~ ./.____X~ 10/23/03 Si~ature R~chard C. Snelbaker .................... Spare, Nme 44 West Main Street Mechanicsburg, PA 17055 Address (717) 6q7-RKP8 Telephone No. Capacity: [-~ Personal Representative [~ Counsel for personal representative P.Co LICENSED IN BOTH PENNSYLVANIA AND MARYLAND JAMES DUR.YEA CAMERON ATTORNEY- AT- LAW 1325 NOI~TH FRONT STR. EET HAI~I~ISBURG. PENNSYLVANIA 17102 TELEPHONE: (717) 236-3755 FACSIMILE: (717) 236-3655 November 12, 2003 Office of the Register of Wills CUMBERLAND COUNTY COURTHOUSE 1 Courthouse Square Carlisle, PA 17013 Re: Estate of William J. Rinaca, deceased No. 21-03-376 To Whom It May Concern: You will find enclosed the original and one photocopy of a Status Report Under Rule 6.12 for the above-referenced Estate. Kindly file the original document and return the time- stamped copy to us in the envelope provided. Please contact us if you have any questions. Thank you. JDC/sg Enclosure CC: tU D. Cameron Kenneth A. Norman, Fulton Financial Advisors Trilla O. Rinaca STATUS REPORT UNDER RU~.R 6.12 Name of Decedent: William J. Rinaca, deceased Date of Death: April 21, 2003 Will No. 21-03-376 Admin No. 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: The administration of the Estate is complete, with the exception of the filing of the final imcome tax returns, which are not yet due. A reserve for the payment of these taxes is included in the attached, informal accounting. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: n/a If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X . be The separate Orphans' Court No. (if any) for the personal representative's account is: n/a Did the personal representative state an account informally to the parties in interest? Yes X No__. Date: 11/12/0~ Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. S2~D~ecameron 1325 North Front Street Harrisburg, PA 17102 (717) 236-3755 Capacity: Personal Representative .. X__ Counsel for Personal Representative In re WILLIAM J. RINACA deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 21-2003-0376 RECEIPT, RELEASE AND WAIVER OF ACCOUNTINC KNOW ALL BY THESE PRESENTS, that I, Trilla O. Rinaca, do hereby acknowledge that I have received from Fulton Financial Advisors, Executor of the Estate of William J. Rinaca, deceased, the sum of Two Hundred Forty-Two Thousand Eight Hundred Thirty- Six Dollars and Eight cents ($242,836.08), in full satisfaction and settlement of all of my rights and claims with regard to the Estate of the decedent. I further declare, intending to be legally bound, that I hereby waive my right to require Fulton Financial Advisors to file a First and Final Account and Proposed Schedule of Distribution in any Court of Common Please having jurisdiction over the same; I hereby acknowledge that I have had an opportunity to examine an informal First and Final Account and Proposed Schedule of Distribution, a copy of which is attached hereto, identified as "Exhibit A"; and I agree to the final distribution of the estate without further formalities, but with the same force and effect as if a First and Final Account and Proposed Schedule of Distribution had been filed in a Court of Common Pleas of Pennsylvania having jurisdiction, the same being duly audited and confirmed. AND THEREFORE, I, Trilla O. Rinaca, do by these presents, remise, release, quitclaim and forever discharge the said Fulton Financial Advisors, its, successors and assigns, of and from its acts as Executor, and of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever, for or by reason thereof, or any other act, matter, cause or thing whatsoever, and I do hereby consent to its discharge as the said Executor. IN WITNESS WHEREOF, I have hereunto set my hand and seal this lO~ day of November, 2003. WIT ~ ~ ~~i Trilla O. Rinaca STATE OF MARYLAND COUNTY OF ~_r;~0~ : ss. : On this, the /~ day of November, 2003, before me, a Notary Public in and for the said County and State, personally appeared Trilla O. Rinaca, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereto set my hand and notarial seal the day and year first above : ~y.~'~omm.~s, slon Expires: written. "EXHIBIT A" COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA No. 21-2003-0376 ESTATE OF WILLIAM J. RINACA LATE OF UPPER ALLEN TOWNSHIP, CUMBERLAND COUNTY FIRST AND FINAL ACCOUNT OF FULTON FINANCIAL ADVISORS, EXECUTOR Date of Death: Letters Granted: First Complete Date of Advertisement: Account Stated To: April 21, 2003 May 1, 2003 May 22, 2003 November 4, 2003 Purpose of account: Fulton Financial Advisors, Executor offers this account to acquaint interested parties with the transactions that have occurred during this administration. In addition, Fulton Financial Advisors would like to inform the interested parties of the proposed distribution of the estate residue to the sole beneficiary in accordance with the decedents Last Will & Testament. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Fulton Financial Advisors, N.A. One Penn Square Lancaster, PA 17602 (717) 291-2727 SUMMARY PRINCIPAL: Page Receipts Gains/Losses Disbursements Distributions Principal balance remaining: $ $ 352,460.92 4,836.65 97,297.57 20.000.00 240,000.00 INCOME: Receipts Disbursements Income balance remaining: $ $ 2,977.88 141.80 2,836.08 5 5 COMBINED BALANCES REMAINING: Principal Income Invested in Financial Square Treasury Obligation Money Market Fund $ $ 240,000.00 2.836.08 242,836.08 PROPOSED DISTRIBUTIONS: Principal Income Grand Total $ $ 240,000.00 2,836.08 242,836.08 6 Page 2 PRINCIPAL RECEIPTS Personal Property listed on Inventory $ 352,460.92 TOTAL PRINCIPAL RECEIPTS $ 352.460.92 PRINCIPAL CONVERSIONS TO CASH 5/29/03 9/2/03 Gains Sold 50,251.256 shs of Fed Instl Gov Ultrashort Fund Proceeds 100,000.00 Account Value 100,000.00 0.00 Sold 6,994.025 shs of Vanguard Interm-term US Treasury Fund Proceeds 83,368.78 Account Value 81~ 130.69 2,238.09 Sold 8,661.860 shs of Vanguard Interm-term Corporate Fund Proceeds 90,343.20 Account Value 87,744.64 2,598.56 Matured 67,618.72 Fulton Bank CD #103-00334675 2.960% 09/02/03 Proceeds 67,618.72 Account Value 67.618.72 0.00 Losses Total Gains & Losses Net Gain $4.836.65 $0.00 $4.836.65 Page 3 PRINCIPAL DISBURSEMENTS 5/13/03 5/15/03 5/30/03 6/17/03 6/25/O3 7/17/03 7/29/03 8/14/03 9/16/03 EVP Systems, Inc. - Asset Valuation Service Verizon - Balance due for telephone service - Debt of Decedent James D. Cameron, Esquire - Reimbursement of probate costs advanced John E. Neumyer Funeral Home, Inc. - Funeral Expenses Cumberland Law Journal - Cost of Advertising estate notice Pharmerica - Cost of prescriptions - Debt of Decedent Messiah Village - Balance due for April - Debt of Decedent Pharmerica - Cost of prescriptions - Debt of Decedent Verizon - Final Bill - Debt of Decedent The Sentinel - Legal Notice - Cost of Advertising estate notice US Treasury - 2002 Federal Income Tax due Register of Wills - Filing fees for filing PA Inheritance Tax Return & Inventory Register of Wills, Agent - PA Inheritance Taxes due after 5% discount given Pharmerica - Cost of prescriptions - Final bill - Debt of Decedent Messiah Village - Balance due for semi-private room in December 02 - Debt Messiah Village - Balance due for West Shore EMS Transport - Debt UPS - Shipping personal effects of William J. Rinaca to Trilla Rinaca - Cost Reserve - James D. Cameron, Esquire - Attorney's Fee Reserve - Fulton Financial Advisors - Executor's Fee Reserve - Funds for final income tax return preparation, taxes, and filing fees 4.65 26.97 327.00 2,000.10 75.00 272.10 3,795.00 9.21 11.19 98.69 1,480.84 28.00 41,633.40 2.84 2,436.00 43.45 9.97 16,098.00 16,098.00 12,847.16 TOTAL PRINCIPAL DISBURSEMENTS $ 97.297.57 PRINCIPAL DISTRIBUTIONS 6/12/03 Episcopal Diocese of Central PA - Specific Bequest $ 20,000.00 TOTAL PRINCIPAL DISTRIBUTIONS $ 20,000.00 Page 4 INCOME RECEIPTS 5/14/03 6/2/03 6/5/03 7/1/03 8/1/03 9/2/03 10/1/03 11/3/03 Accrued income earned after date of death in the William J Rinaca POA Acct. Dividend received on 50,251.256 shs of Federated Instl Gov't Ultrshort Bd Fd Income received on Federated Treasury Obligation MMF Dividend received on 6,994.025 shs of Vanguard Interm-Term US Treas Bd Fd Dividend received on 6,994.025 shs of Vanguard Interm-Term Corp. Bd Fund Final income received from the William J. Rinaca POA Account Income received on Federated Treasury Obligation MMF Income received on Federated Treasury Obligation MMF Income received on Federated Treasury Obligation MMF Accrued interest earned after date of death on Fulton Bank Cd #103-00334675 Income received on Federated Treasury Obligation MMF Income received on Federated Treasury Obligation MMF 779.40 86.42 24.51 79.04 134.14 414.33 175.20 130.80 114.07 758.38 139.63 141.96 TOTAL INCOME RECEIPTS $ 2,977.88 INCOME DISBURSEMENTS Fulton Financial Advisors - income commissions $ 141.80 TOTAL INCOME DISBURSEMENTS $ 141.80 Page 5 PROPOSED DISTRIBUTION To: Trilla O. Rinaca - 100% of estate residue per Item III of Last Will & Testament Principal Cash: Income Cash: $240,000.00 2,836.08 Total: $ 242,836.08 TOTAL OF PROPOSED DISTRIBUTIONS Principal Cash: Income Cash: $240,000.00 2,836.08 Grand Total: $ 242.836.08 VERIFICATION Kenneth A. Norman, Relationship Manager, Fulton Financial Advisors, N.A., successor to Fulton Bank, verifies that Fulton Financial Advisors, N.A., is the Executor of the Estate of William J. Rinaca, deceased; and that the Executor has fully and faithfully discharged the duties of its office; that the foregoing First and Final Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that to his knowledge there are no claims now outstanding against the Estate; and that all taxes presently due from the Estate have been paid. I understand that false statements are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. FULTON FINANCIAL ADVISORS, N.A. By: ~x a~. ~" , f~~----~" K~n~h A.-NormXan, Relationship Manager Dated Page 6 [ LOLL ~f~ '~ISIIa~D s:[~nBs ~snoq~anoD L · qSQOH~IQOO XJ~ ~ :O.L First Class Mail