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HomeMy WebLinkAbout03-0407PETITION FOR PROBATE and GRANT OF LETTERS Estate of DOROTHY G. HUGHES also known as Deceased. Social Security 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 18 years of age or older and the executor named in the last will of the above decedent, dated April 5, 1990, and codicil(s) dated n/a. Decedent was domiciled at death~n Cumberland County, Pennsylvania, with her last family or principal residence at Z'~:) /~, Ir~ ~:~ ~- , Camp Hill, Pennsylvania. Decedent, then c~O years of age, died on fc~ .~d-i~ 2003 at (?,~_._~ - -~), pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: n/a Decedent at death owned property with estimated values as follows: (if domiciled in Pa.) All personal property (if not domiciled in Pa.) All personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania Situated as follows: n/a 50,000.00 N/A N/A N/A WHEREFORE, Petitioner respectfully requests the probate of the last will presented herewith and the grant of letters testamentary. Signature and residences of Petitioner: Robert C. Hughes ~ 18 Cedar Cliff Drive~ Camp Hill, PA 17011 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF ) The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner and that as personal representative of the above decedent petitioner will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this J/-J/'f~ day of ,2oo.s_. Robert C. Hughe~ ~- -w 18 Cedar Cliff Drive ' Camp Hill, PA 17011 Estate of Dorothy G, Hughes, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, ~r~0jj¢ ~ ,~00~ , in consideration of the Petition for Probate and Grant of Letters, s~ti~actory proof having been presented to me, IT IS DECREED that the instrument dated 5 April 1990 described therein be admitted to probate and filed of record as the last will of Dorothy G. Hughes and Letters Testamentary are hereby granted to Robert C. Hughes. Register of~vVills ~ (/ ~' FEES Probate, Letters, Ftc ............ $~0,~)~.00 Short Certificates ( ) .......... $ .oo TOTAL Filed ...~'- i..,~r'. Samuel L. Andes Attorney-at-Law (I.D. No. 17225) 525 North 1 2th Street Lemoyne, PA 17043 (717) 761-5361 WILL OF DOROTH~ G. IIU(~IES I, DOROTHY G. HUGHES, of the Borough of Camp Hill, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM T. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments lr~posed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practi- cable after my decease as a part of the expense of the aclninistration of my estate. IT,ll IT. I give and bequeath all of my household goods, automobiles, jewelry, and all other articles of household and personal use, equipment and ornament, together with all insurance thereon and relating thereto, to my husband, CHARLES M. HUGHES, provided he survive my death by sixty (60) days. Should my said husband predecease me or be deceased on the sixty-first day after my death, I give, devise, and bequeath all such items and insurance thereon to those of my issue, per stirpes, who survive my death by sixty (60) days. ITID4 III. I give, devise, and bequeath all the rest, residue, and remainder of my possessions and estate of every nature and wherever situate to my husband, CHARLES M. HUGHES, provided he survive my death by sixty (60) days. Should my said husband predecease me or be deceased on the sixty-first day after my death, I give, devise, and bequeath all the rest, residue, and remainder of my possessions and estate of every nature and wherever situate to those of my issue, per stirpes, who survive my death by sixty (60) days. ITeM 1~. Any amounts which are payable to a minor or inconloetent beneficiary under this will or any trust created herein may, at the discretion of my fiduciaries, be paid either to the parent or guardian of such minor or incon~etent beneficiary or may be applied for the use or benefit of such minor or incompetent. If any beneficiary hereunder is under the age of 25, his share shall be retained IN TRUST until he reaches such age, and there shall be distributed to him, from time to time, such portions of the income or principal of his trust as may be required for his support, education, and medical expenses, taking into account such other resources as he may have available for the payment of such sums. ITeM *~. I appoint as executor and trustee hereunder my husband, CHARLES M. HUGHES. Should my husband predecease me or otherwise fail to qualify or cease to serve as executor or trustee hereunder, I appoint my son, ROBERT C. HUGHES, of Ca~p Hill, Pennsylvania, executor and trustee of this my last will. Should my said son predecease me or otherwise fail to qualify or cease to serve as executor or trustee hereunder, I appoint my son, RICHARD D. HUGHES, of Camp Hill, Pennsylvania, executor and trustee of this my last will. I~ ~FI. In determining whether or not a person is an heir in my estate, no distinction shall be made between legally adopted or natural born persons. IT~ %~II. In addition to the other powers and authorities granted to my personal representatives by Pennsylvania law and by the other terms and provisions of this will, I hereby give to my personal representatives the following powers and authorities effective without court approval and until actual distribution of all property: to cor~promise any claim or controversy; to make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as my personal representatives may determine and at valuations finally to be fixed by them; to invest in all forms of property, including any stock or other securities in any corporate fiduciary or its successor without restriction to investments authorized for Pennsylvania fiduciaries, as my personal representatives deem proper, without regard to any principle of risk or diversification; to retain any or all assets of my estate, real or personal, without regard to any principle of risk or diversification; to sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my personal representatives deem proper; and to allocate receipts and expenses to principal or income or partly to each as my personal representatives deem proper in their sole discretion. ITEM VIII. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS~{EREOF, I have hereunto set my hand and seal this ~-~/ day of ~/~J~ , 1990. 3 The preceding instrument, consisting of this and three other typewritten page, each identified by the signature of the testatrix was on the date thereof signed, published, and declared by DOROTHY G. HUGHES, the testatrix therein named, as and for her last will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. COMMONWEALTH OF PENNSYLVANIA ) ( SS.: COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing 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. Sworn or affirmed to and acknowledged before me by the testatrix named above this ~ day of ~ , 199o. .- ........ ~'~tarv Pu~]~IAKIPx~d%L ] / ~MO~ BO~, CUMBERLAND CO. ~ m ~MMI~ION ~PIRES MAY 6, 1991 , CO~O~TH OF PE~SYLV~IA ) ( SS.: COUN~ OF ~E~ ) WE, GEORGE A. VAUGHN, III, and MICHAEL L. BANGS, 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 testatrix sign and execute the instrument as her last will; that she signed it willingly and that she 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:L~=./? ~ Sworn or affirmed to and I SEAL d '"* WENDS-lC ~q'RAUB, NOTARY PUBLIC '/ ..~I, EMOY~ BORO, CUMBERLAND CO. MY COMMISSION EXPIRES MAY 6, 1991 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002799 ANDES SAMUEL L ESQUIRE 525 N 12TH STREET LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 171-07-7046 FILE NUMBER: 2103-0407 DECEDENT NAME: HUGHES DOROTHY G DATE OF PAYMENT: 07/14/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 04/19/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $5,000.00 TOTAL AMOUNT PAID' $5,000.00 REMARKS: ROBERTC HUGHES C/O SAMUEL L ANDES ESQUIRE SEAL CHECK#4152 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS 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 003067 ANDES SAMUEL L ESQUIRE 525 N 12TH STREET LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 171-07-7046 FILE NUMBER: 2103-0407 DECEDENT NAME: HUGHES DOROTHY G DATE OF PAYMENT: 09/29/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/1 9/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,596.88 TOTAL AMOUNT PAID: $1,596.88 REMARKS: ROBERTC HUGHES C/O SAMUEL L ANDES,ESQUIRE SEAL CHECK#4154 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 q~f~3~ HARRISBURG, PA 17t28-0601 UJ 3:OO :3 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Hughes, Dorothy G. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) I 08,11-1912 [] 1. Origina! Return r-j4. Limited Estate ~-'] 6. Decedent Died Testate ~ My ~ w~ r--j 9. utigation Proceeds Received 04-19-2003 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) n/a r--] 2. Supplemental Return r-] 4a. Future Interest Compromise (d,~ ~ ~ ~er ~-]7, Decedent Maintained a Living Trust r-il 0, Spousal Poverty Credit (date ~ ~ FILE NUMBER ZI - 0% o 7 COL~TY CODE YE/~ N[II~BER SOCIAL SECURITY NUMBER 171 - 07 - 7046 THIS RETURN MUST BE RLED IN DUPLICATE WITH THE REGISTER OF WILLS 80QALSECURITYNUMBER r--] 3. Remainder Return (dam ~,~,m~r~o u-~.s2} r~,i 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) {~te~ sc~ o) NAME ~ a .... J COMPLETE MAILING ADDRESS........ I i I ~ mue± ~.. ~ncies ] FIRM NAME ¢^p~m) [ 525 North 12th Street ~ ....... 1 Lemoyne, PA 17043 (717) 761-5361 [ 1. Real Estate (Schedule A) (I) 2. Stccks and Bonds (Schedule B) (2) 3, Closely Held Corporation, Partnership or Sale-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5, Cash. Bank Deposile & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) L_J Separate Billing Requested 7. inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G er L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage LiabiliUes, & Mens (Schedule I) (10) 11. Total Deductions {total Lines 9 & 10) 12. Net Value of Estate (Une 8 minus Line 11) 56,642.01 (11/.4,489.04 ¢2) 152,152.97 156,642.01 152,152.97 4,441.01 48.03 (13) 04) 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rata, Or transfers under Sec. 9116 (a)(1.2) x .0 (15) 16. Amount of Line 14 taxable ai lineal rate $152,152.97 :, .o, (16) 17. Amount of Line 14 taxable at sibling rate x ,12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 08) 19, Tax Due (19) 6,846.88 6,846.88 ~FICIAL USE ONLY Decedent's Complete Address: STREE~ ADDRESS 248 N. 17th Street crrY Camp Hill ISTATE Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. credits/Payments A. Spousal Poverty Credit B. Pdor Payments $5,000.00 (pd. 6/25/03) C, Discount $250.00 PA (1) 6,846.88 3. Interest/Penalty if applicable Total Credits (A + B + C ) (2) 5,250.00 D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. if Line 2 is greater than Line 1 + Line 3, enter lhe difference. This is the OVERPAYMENT. Check box on Page I Erie 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. A, Enter the interest on the tax due. (5) (59) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 1,596.88 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 dght to designate who shall use the property trane[erred or its income; ............................................ [] [] c. retain a reversk)nary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. if death occurred attar December 12, 1982, did decedent transl'er property within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an 'in trust for" or payable upon death bank account or secudty at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. U,,~ p~naliles of perjury, I d~lare Ihat ! have examined his return, i,,Id~ing a~,,,~ying schedules and statemenfs, and t~ ~ best ol my knowledge and belief, it is Me, correct and complete. ,Dedareli~ o~ preparer otha' ~an Ihe personal representative is based on alt informatio~ of which preparer has a~y ~owledge, ~IGNA3;I~'-~E~.~ ~ ~ ~,.g~l~.F P SO RE NSIBL ~=OR FILING RETURN ~ DATE,~ ~-~"~r 03 ADDRESS' 18 Cedar Cliff Drive,, Camp Hill, 'PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 525 North t2th Street, L~noyne, PA 17043 For dates of death on or after July 1, 1994 and before January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §91!6 (a) (1.1) (i)], For dates of death on or after January 1, 1995, the tax rate imposed on the net value of ~nsfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exernpla transfer to a surviving spouse from tax, and the statutor,/requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or i'or the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 RS, §9116(a)(1.2}]. The tax rate imposed on the net value of transfers to or for the use of the deceden?s lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or [or the use of the decedent's siblings is 12% [72 RS, §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 bicod or adoption, SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER COlvIMON'v~..ALI'H OF PENNSYLVANIA ~NHERJTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy G. Hughes 21-03-0407 InClude the proceeds of lil~alion and the date the proceeds were received by I~ estate, All propert7 jointly.owned with the right of survivorshi ~ must be disclosed on SChedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Checking Account No. 513072157 with Commerce Bank (see letter attached) Assorted investments held with Smith Barney CitiGroup, including bank deposits, miscellaneous stocks, mutual funds, and closed-end funds (see letter and supporting documents attached) Health insurance refund Miscellaneous items of personal property, including clothing, personal effects, books, records, and the like TOTAL (Also enter on line 5, Recapitulatior {If more space is needed, insert additional sheets of the same size) $19,273.51 $136,468.50 $400.00 $500.00 $156,642.01 Commerce k. June 2, 2003 Samuel L Andes Attorney At Law 525 N 12th St P 0 Box 168 Lemoyne, PA 17043 RE: Estate of: Dorothy G Hughes Social Security #: 171-07-7046 Date of Death: April 19, 2003 Dear Sir/Madam: In reference to the letter regarding the above mentioned Estate, we would like to inform you of the information that we have researched and found. Type: Checking Account #: 513072157 Date Opened: 6/25/99 Primary Owner: Dorothy G Hughes Secondary Owner: Robert C Hughes Date of Death Balance: $19,273.51 Accrued Interest: $5.20 if there are any questions or additional information that is needed, please feel free to contact me at (717) 795-7118 ext. 3151. Sincerely, Wanda J. Moz~ris CIF Associate Commerce Bank / Harrisburg, N.A. P.O. Box 8599 100 Senate Avenue Camp Hill, Pennsylvania 17001-8599 SMITH BARNEY_ ot groupT June 5, 2003 Sam Andes, Esquire 525 N 12th Street Lemoyne PA 17043 In reference: Dorothy Hughes, Deceased Dear Mr. Andes: Mr. Robert Hughes has authorized and requested that we forward information regarding the value of assets in his mother's account as of her date of death. Since her date of death was over a three-day weekend, I have enclosed valuations as of the last trading day prior (April 17, 2003) and the trading day following (April 21, 2003). ~~fSharon L. Pugh ~:~~/~__~ Business Development Associate Bernard J. Orbach Senior Vice President - Investments Financial Consultant Citigroup Global Markets Inc. 11 North 3rd Street, 2nd Floor Harrisburg, PA 17101 Tel 717 780 1700 Fax 717 233 2090 Toll-free 800 237 1700 SMITH BARNEYA c t groupT Balances As of 04/17/2003 Dorothy G Hughes 248 N 17th Street Camp Hill PA 17011-3910 Prepared by BERNIE ORBACH 717-780-1700 Acct No. 724-16668-12 MARKET VALUE % OF ASSETS BANK DEPOSITS 13,225.98 9.69 STOCKS 52,364.97 38.37 CLOSED END FUNDS 16,954.62 12.42 MUTUAL FUNDS 53,922.93 39.51 TOTAL ACCOUNT VALUE 136,468.50 100.00% ** % of Assets reflects account balances as a percentage of long position & cash rounded to the nearest hundredth. As a result the total may not equal 100%. The above summary/prices/quotes/statistics have been obtained from sources believed reliable but arc not necessarily complete and cannot be guaranteed. The information contained in monthly account statements and confirmations reflects all transactions processed by Smith Barney, and as such supersedes all other reports for financial and tax purposes. Smith Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC. Page 1 SMITH BARNEY_ Prepared by BERNIE ORBACH 717-780-1700 Holdings As of 04/i 7/2003 Dorothy G Hughes 248 N 17th Street Camp Hill PA 17011-3910 Acct No. 724-16668-12 Quantity Sym/CUSIP 13,224.23 #BDP 200.00 AOL 1.00 AGRA 26.00 AGRB 299.08 AEDAX 200.00 ALL 300.00 APRO 200.00 ATAXZ 8.00 AV 400.00 BK 500.00 BIOM 800.00 CLPA 200.00 INTC 150.00 LVLT i00.00 LU 1,397.56 MHF 200.00 PFE 1,000.00 PMT 17.46 PIM 43.00 SPTEX 5,232.00 SPTEX 633.43 #SBBFA 800.00 TYC 10,000.00 904990942000 25,000.00 904990967000 Description BANK DEPOSIT PROGRAM AOL TIME WARNER INC 3H2 AGERE SYSTEMS INC CLASS A 2S2 AGERE SYS INC CLASS B AIM EUROPEAN GRWOTH FUND CLASS ALLSTATE CORP 2M 1 AMERICA FIRST APT INVSTS INC AMERICAN FIRST TAX EXEMPT INVS AVAYA INC 2S3 BANK NEW YORK INC 1 M2 *** BIOMIRA INC -CAD CELL PATHWAYS liNC NEW INTEL CORP 2H2 LEVEL 3 COMMUNICATIONS INC 8Z LUCENT TECHNOLOGIES INC 2S3 MUNICIPAL HIGH INCOME FD INC PFIZER INC 1L2 PUTNAM MASTER INCOME TR SBI 2M PUTNAM MASTER INTERMEDIATE 2M SELIGMAN PENNSYLVANIA SELIGMAN PENNSYLVANIA SB BALANCED FUND CL A *** TYCO INTL LTD NEW 1S2 UNIPROP MFG HOUSING FD LP UNIPROP II LP Research Rating Price Market Value 1.000 13,225.98 12.600 2,520.00 1.650 1.65 1.560 40.56 15.900 4,755.51 37.470 7,494.00 9.050 2,715.00 7.040 1,408.00 2.570 20.56 24.700 9,880.00 i .040 520.00 0.960 768.00 18.660 3,732.00 5.800 870.00 1.500 150.00 7.430 10,383.91 31.360 6,272.00 6.460 6,460.00 6.340 110.71 8.090 347.87 8.090 42,326.88 10.250 6,492.67 13.390 10,712.00 0.000 0.00 0.000 0.00 The above summary/prices/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in monthly aceoum statements and confirmations reflects all transactions processed by Smith Barney, and as such supersedes all other reports for financial and tax purposes. Smith Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC. Page 2 SMITH BARNEY_ ¢ t groupT Prepared by BERNIE ORBACH 717-780-1700 Holdings As of 04/17/2003 Dorothy G Hughes 248 N 17th Street Camp Hill PA 17011-3910 Acct No. 724-16668-12 Quantity Sym/CUSIP Research Rating Description 150.00 WCOEO WORLDCOM INC WORLDCOM GROUP 6.00 MCWEQ WORLDCOM INC GA NEW MCI GROUP 8Z 150.00 WYE WYETH 2M2 TOTAL ACCOUNT VALUE Price Market Value 0.070 10.50 0.117 0.70 35.000 5,250.00 136,468.50 The above summary/prices/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in monthly account statements and confirmations reflects all transactions processed by Smith Barney, and as such supersedes all other reports for financial and tax purposes. Smith Barney is a division and service mark of Citigroup Global Markets Inc. Member SiPC. Page 3 SMITHB ot grouP "' Research ratings of Smith Barney may be shown for certain securities. All research ratings represent the 'opinions' of the research provider and should not be construed as representations or guarantees of performance. Your Financial Consultant will be pleased to provide you with further infomation or assistance in interpreting research ratings. Key to Smith Barney Research Rating System Major Markets Stock Ratings Stock Risk Industry Ratings Stock ratings are relative to Risk rating should take into account the norms in each global region. Analysts will rate their industry relative to the primary the analyst's (or analysts') market index appropriate to that global region (such as the industry coverage universe S&P 500 in the U.S.) over the next 12-18 months. over the coming 12-18 Code Rating Definitions months. Target prices reflect L Low High predictability of financial results and low Code Rating Definitions these ratings, volatility I Overweight Expect industry to perform better than Code Rating M Medium Moderate predictability of financial results and the primary index for the region 1 Outperform moderate volatility 2 Marketweight Expect industry to perform H High Low predictability of financial results and high approximately in line with the primary 2 In-line volatility index for the region 3 Underperform S Speculative Exceptionally low financial predictability, highest 3 Underweight Expect industry to perform worse than risk and volatility, the primary index for the region Emerging Markets Stock Ratings Stock Risk Stock ratings are relative to Risk rating should take into account the norms in each global region. the primary market index Code Rating Definitions over the coming 12-18 L LOw High predictability of financial results and low months, volatility Code Rating M Medium Moderate predictability of financial results and 1 Outperform moderate volatility 1 : H High LOw predictability of financial results and high ~ 2 In-line volatility 3 Underperform S Speculative Exceptionally low financial predictability, highest risk and volatility. Closed End Investment Companies CEF Ratings ! CEF Risk Fund Ratings are relative to Risk ratings should take into account the norms in each global region. its peer group and/or take into consideration the Code Rating Definitions stability of the fund's L LOw Fund invests in high quality, liquid securities with dividend where applicable, little to no financial leverage or foreign currency exposure. I Code Rating M Medium Overall, the fund invests in moderate to high I Outperform quality, liquid securities with reasonable financial 2 In-line leverage and provides primarily United States 3 Underperform Dollar currency exposure. H High Fund may invest in low quality, less liquid securities, have exposure to foreign currencies and above average degrees of financial leverage. S Speculative Fund invests in low grade, illiquid and highly volatile securities and currencies and may also use high degrees of financial leverage. The above summary/prices/quotes/statistics have been obtained from sourers believed reliable but are not necessarily complete and canaot be guaranteed. The information contained in monthly account statements and confirmations reflects all transactions processed by Smith Barney, and as such supersedes all other reports for financial and tax purposes. Smith Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC. Page 4 SMITH BARNEY._ ot~groupT Dorothy G Hughes 248 N 17th Street Camp Hill PA 17011-3910 Prepared by BERNIE ORBACH 717-780-1700 Holdings by Asset Class As of 04/17/2003 Acct No. 724-16668-17 Cash Income 9.69% 43.69% Growth 46.61% Long Positions and Cash The above summary/prices/quotes/statistics have been obtained from sources believed reliable but are not necessarily complete and cannot be guaranteed. The information contained in monthly account statements and confirmations reflects all transactions processed by Smith Barney, and as such supersedes all other reports for financial and tax purposes. Smith Barney is a division and service mark of Citigroup Global Markets Inc. Member SIPC. Page 5 REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Dorothy G. Hughes 21-03-0407 Debts of decedent must be reported on Schedule I, DESCRIPTION AMOUNT FUNERAL EXPENSES: ITEM NUMBER A. 1. Good's Funeral Home (internment fee) Paster Frank (minister's fee) The Calvin House (post-funeral reception) ADMINISTRATIVE COSTS: Personal Representative's Commissions Name o! Persona! Representative(s) Social Security Number(s)/EtN Number of Personal Represer~tative(s1 Street Address City ........................................................................ State .............. Zip Year(s) Commission Paid: Attorney Fees Samuel L. Andes Family Exemption: (if decedenl's address is not the same as claimant's, attach explanation) Claimant n/a Street Address City ............................................ Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Seligman & Friedman, CPA Tax Return Preparer's Fees Advertising: The Sentinel Cumberland Law Journal .................................. State ........... Zip $385.00 $100.00 $121.00 $3,000.00 $275.00 $400.00 $85.01 $75.00 TOTAL (Also enter on line 9, Recapitulation) $4,441.01 {If more space is needed, insed additional sheets of the same size) I SCHEDULE I DEBTS OF DECEDENT, _~_.O_.RTGAGE LI_~ABILITIES, & L!ENS.,.J FILE NUMBER COMi'.{ONWE^LTH OF PENNSYLVANIA I~HERI'i'ANCE TAX RETURN r~ESIDENT DECEDENT ESTATE OF Dorothy G. Hughes 21-03-0407 NUMBER DESCRIPTION AMOUNT Internists of Central Pennsylvania (medical bill) $48.03 Include unreimbursed medical expenses. !TEM I 48.03 TOTAL (Also enter on linc 10, Recap lu at on) $ (if more spac6 is needed, ir)sed additior~al sheets of The same size) SCHEDULE BENEFICIARIES FILE NUMBER REV~1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy G. Hughes 21-03-0407 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not ListTruetee(s) OF ESTATE ! 1. 2. 3. 4. 5. 1I I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and kansfers under Sec. 9116 (a) Charles W. Hughes, 402 Renee Drive, Haines City, FL 33844-5847 Mary E. Michalisin, 248 N. 17th Street, Camp Hill, PA 17011 Richard D. Hughes, 11 Creek Road, Camp Hill, PA 17011 Dorothy H. Kinna, 10996 Horee Shoe Drive, Frederick, MD 21701 Robert C. Hughes, 18 Cedar Cliff Drive, Camp Hill, PA 17011 son daughter son daughter son 20 percent 20 percent 20 percent 20 percent 20 percent ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON]TAXABI."t~ DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE none B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART Il - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Dorothy G. Hughes Date of Death: 19 April 2003 Will No. Admin. No. 2003-00407 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 19 May 2003. Name Charles W. Hughes Mary E. Michalisin Richard D. Hughes Dorothy H. Kinna Robert C. Hughes Address 402 Renee DriveHaines City, FL 33844-5847 248 North 17~h Street Camp Hill, PA 17011 11 Creek Road Camp Hill, PA 17011 10996 Horse Shoe Drive Frederick, MD 21701-3376 18 Cedar Cliff Drive Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: Name: Samuel L. Andes Address: 525 N. 12th Street Lemoyne, PA 17043 Telephone #717 761-5361 Capacity: Personal Representative Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 SAMUEL L ANDES 525 N 12TH ST LEMOYNE PA 17065 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-15¢? EX AFP (01-05) DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 11-26-200:5 HUGHES 06-19-Z00:5 21 0:5-0607 CUMBERLAND 101 Amount Remitted DOROTHY G HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HUGHES DOROTHY G FILE NO. 21 0:5-0607 ACN 101 DATE 11-26-200:5 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely HeZd Stock/Partnership Interest (Schedule C) ($) q. Nortgagas/Notas Receivable (Schedule D) (~) 5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensas/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgaga Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 15. 1¢. Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Nat Value of Estate Subject to Tax 156~662.01 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper port/on .00 of this fore with your tax payment. .0O (B) 6,661.01 68.0:5 NOTE: 156,662.01 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 x O0 = .00 (16) 152,152.97 x 065= 6,866.88 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= 6,866.88 AHOUNT PAID 5,000.00 1,596.88 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ASSESSMENT OF TAX: 15. Amount of L/ne 1~ at Spousal rate 16. Amount of Line 1¢ taxable at Lineal/Class A rate 17. Amount of L/ne 1~ at Sibl/ng rata 16. Amount of Line 1ri taxable at Collateral/Class B rata 19. Principal Tax Due TAX CREDITS: PAYflENT RECEIPT DISCOUNT DATE NUHBER TNTEREST/PEN PAID (-) 07-16-2005 CD002799 26:5.16 09-29-200:5 CD00:5067 . O0 6,860.06 1:5.16CR .00 1:5.16CR IF TOTAL DUE ZS LESS THAN 91, NO PAYHENT ZS REQUIRED. TOTAL DUE 15 REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE REFUND. SEE REVERSE SIDE OF TH[S FORN FOR INSTRUCTIONS.) If an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and Z9 will reflect figures that include the total of ALL returns assessed to date. (11) 6.689. §~ (12) 152,152.97 (13) . O0 (1~) 152,152.97 RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of dacadents dying on or before December 1Z, 1982 -- if any future intarast in the estate is transferred in possession or enjoyment to Class B (collateral) baneficiarias of the decedent after the expiration of any estate for lifo or for years) the Commoneaalth hereby expressly reserves the right to appraise and assess transfer Inharitmnce Taxes at the 1aero1 Class B (collatmral) rate on any such futura intarast. To ~ulfill tha requiremants of Section 2140 of the Inheritanca 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 Registar of Nills printad an the reversa side. --Naka check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit) which ~as not requested on tho Tax Return, may be requested by completing an "Application for Rafund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Offica of the Rag[star of Hills) any of the 25 Revenue District Offices) or by calling the special Z4-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-S020 (TT only). Any party in interest not satisfied with tha appraisement, alIoaance, 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 by: --written protest to the PA Department of Revenue, Board of Appeals) Dept. Z810Z1, 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. Factua! errors discovered on this assessment should be addressed [n writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit) Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far an explanation of administratively correctebla errors. If any tax due is paid within three (5) calendar months after the decedent's death) a five percent (52) 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 tiaa pariod as you mould appeal the tax and intarast that has been assessed as indicatad on this notice. Interest is charged beginning with first day of delinquency, or nina (9) months and one (1) day from the date of death, to tho date of payment. Taxes which became dalinquant befora January 1, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 ail1 bear intarast 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 1982 through 2005 ara: [nterast Daily ~ntarast Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 92 .000247 1999 72 .00019Z 1983 162 .000438 1988-1991 llZ .000301 ZOO0 82 .000219 1984 llZ .000301 1992 92 .000247 ZOO1 92 .000247 1985 132 .000356 1993-1994 72 .O0019Z 2002 62 .000164 1986 IOZ .000274 1995-1998 92 .000247 2003 SZ .000137 --Tnterast is calculatad as folZoas: /NTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELTNQUENT X DALLY INTEREST FACTOR --Any Notice issued after tha tax becomes dalinquent mill 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 tha Notica, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES /NHERTTANCE TAX D/V/SION DEPT. 280601 HARRTSDURG,, PA 171Z&-0601 SAHUEL L ANDES 525 N 1ZTH ST LEHOYNE PA 17045 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT DATE 12-ZZ-ZO05 ESTATE OF HUGHES DATE OF DEATH 04-19-2005 FILE NUHBER 21 05-0407 COUNTY CUHBERLAND ACN 101 I Amoun~ Rem/~ed REV-IG07 EX AFP (01-05) DOROTHY HAKE CHECK PAYABLE AND REHXT PAYNENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credL~ ~o your account, submi~ ~he upper por~Lon of ~hLs form ~i~h your ~ex payment. CUT ALONG THIS LZNE ~ RETAIN LONER PORTTON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~## 'rNHERZTANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF HUGHES DOROTHY G FILE NO. Z1 05-0407 ACN 101 DATE 12-22-2005 THIS STATEHENT ZS PROVIUAb TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHONN BELO# /S A SUHNARY OF THE PR/NC/PAL TAX DUE, APPL/CATZON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT.. 11-17-2005 PRINCIPAL TAX DUE: 6,846.88 PAYHENTS (TAX CREDTTS): PAYHENT DATE 07-14-200~ 09-29-2005 12-08-2005 RECEIPT NUNBER CD002799 CD005067 REFUND DISCOUNT (+) INTEREST/PEN PAID 265.16 .00 .00 AHOUNT PAID 5,000.00 1,596.88 13.16- ZF PA/D AFTER TH/S DATE, SEE REVERSE SZDE FOR CALCULAT/ON OF ADDZTZONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CRED/T' (CR), TOTAL TAX CREDIT 6,846.88 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORN FOR 'rNSTRUCT/ONS. ) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 phone: (717) 240-6345 Date: 3/15/2005 ANDES SAMUEL L 525 N 12TH ST LEMOYNE, PA 17043 RE: Estate of HUGHES DOROTHY G File Number: 2003-00407 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: 4/19/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge ~ . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Dorb11A."{ 6, H lA~ At.s Date of Death: A pR.\ \ \ q ~ 'La03 Estate No.: 200:S - 00'407 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 ISa No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will.be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No ID b. The separate Orphans' Court No. (if any) for the personal representative's account is: ,- c. Did the personal representative state an account infonnally to the parties in interest? Yes W No 0 c. Copies of receipts, releases, joinders and approval of fonnal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. .~4 SIgna: Date: 'lIt! !os- . C7l SA-/YlUEL Name S25 N, L ~ N/ 0 y",e. . Address L A#/JES 1 L -if1. .rlR.e d- P.A- l'7olf'! 7/7 7~1 55(,1 Telephone No. Capacity: 0 Personal Representative Qg Counsel for personal representative /