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HomeMy WebLinkAbout11-23-11 (2)1505610140 REV-1500 ~` `°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year Fite Number PO BOX 280601 2 1 1 1 0 7 6 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 7 2 2 4 7 5 3 9 0 6 2 7 2 0 1 1 1 0 1 5 1 9 2 4 Decedent's Last Name Suffix Decedent's First Name MI C O O K S R R O B E R T J (If Applicable) Enter Surviving Spouse's Information Below Spouse's last Name Suffix Spouse's First Name Mt Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THlS RETURN MUST BE FILED 1N DUPLICATE WITH THE REGISTER OF W{LLS 0 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Totai Number of Safe Deposft Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number W I L L I A M A D U N C A N 7 1 7 2 4 9 7 7 8 0 First line of address 1 I R V I N E Second line of address City or Post Office C A R L I S L E R 0 W State ZIP Code REGISTER OF WILLS USE ONLY C7 n _: C;¢ - ' - .., - ~~ - r` ~ `ice""~!,-A~ G.:J DAfiE ~~ } P A 1 7 0 1 3 `-v .i ~~ _, , ,_~ -- ~ ~' ~ ~~~,_~ 'T~ correspondents a-mail address: b i 11 a9 d u n c a n h a i^ t m a n 1 a w• c o m Under penal~es of perjury, I declare that l have examined this return, including accompanying schedutea and statements, and to the best of my knowledge and belief, it is true, correct plebe. Declaration of preparer other than the personal representative is based on all information of wfiich preparer has any knowledge. SIG O R ON F ILINt~ET N pq~ 889 ALEXANDER SPRING ROAD CARLISLE PA 17015 SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE ADDRESS PLEASE USE ORICaINAL FORM ONLY Side 1 1505610140 1505610140 J ~~ 1505610240 REV-1500 EX Decedent's Social Security Number Decedents Name: R O B E R T J- COOK , S R 1 7 2 2 4 7 5 3 9 RECAPITULATION 1. Real Estate (Schedule A) ............... . ..................... .... .. 1. 2. Stocks and Bonds (Schedule B) ....... . ........................ .... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) .................... .... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). .... .. 5. 2 2 0 3 8 5. 7 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . .... .. 6. 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested . .... .. 7. 8. Total Gross Assets (total Lines 1 through 7) ..................... .... .. 8. 2 2 0 3 8 5 . 7 7 9. Funeral Expenses and Administrative Costs (Schedule H) ............ .... .. 9• 2 2 6 1 3 . 0 2 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... .... .. 10. 3 5 6 9 . 6 6 11. Total Deductions (total Lines 9 and 10) ......................... .... .. 11. 2 6 1 8 2 . 6 8 12. Net Value of Estate (Line 8 minus Line 11) ...................... .... . . 12. 1 9 4 2 0 3. 0 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................ .... .. 13. 14. Net Value Subject to Tax (line 12 minus Line 13) ................ .... .. 14. 1 9 4 2 0 3 . 0 9 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 _ D. 0 D 15. 0• Q O 16. Amount of Line 14 taxable at lineal rate x .045 1 9 4 2 D 3. 0 9 ts. 8 7 3 9. 1 4 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. D D 18. Amount of line 14 taxable 0 0 0 . at collateral rate X .15 18. 0. O D 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15D561D240 8 ? 3 9. 1 4 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: Flle Number 21 11 0766 DECEDENTS NAME ROBERT J• COOK, SR STREET ADDRESS 4 KITSZELL DRIVE CITY CARLISLE STATE PA Z{P 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 8 , 7 3 9.14 2. CreditslPayments 8 , 0 0 0.0 0 A. Prior Payments B. Discount 4 21.0 4 Total Credits (A + B) (2) 8 , 4 21.0 4 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) D • 0 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) __ 318. • 10 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ b, retain the right to designate who shall use the property transferred or its income; ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ X^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ X^ 3. Did decedent own an'in trust for' or payable-upon~eath bank account or security at his or her death? ......... ^ ^X 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................. 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1} (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent p2 P.S. §9116 (a) (1.1) (ii}]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefiaary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent (72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefiaaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §91 i6(a)(1.3)J. 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. REV-1508 EX + {8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER ROBERT J• COOK, SR 21 11 0766 indude the pror~eds of litigation and the date the proceeds were receNed by the estate. All property jointly-owned with right of survhrorship must be dh~cbssd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. PROCEEDS OF M&T CHECKING ACCOUNT # 9836500992 2,890.18 [SEE DOD LETTER ATTACHED] 2• (PROCEEDS OF M;;«T SAVINGS ACCOUNT # 15004304275041 I 26,527.31 [SEE DOD LETTER ATTACHED] ` 3• 1997 CADILLAC ELDORADO 2,500.00 CSEE KELLEY BLUE BOOK VALUATION ATTACHED] 4- DWS INVESTMENT ACCT• # 8-00026009602 188,468.28 [SEE DOD LETTER ATTACHED] TOTAL (Also enter on line 5, Recapitulation) ` S 2 2 0, 3 8 5. 7 7 (If more space is needed, insert additional sheets of the same size) REV-1511 E%+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHEwTANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ROBERT J• COOK, SR 21 11 0766 Decedent's debts must be reported on Schedule i. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOFFMAN ROTH FUNERAL HOME 10,477.40 2• WESTMINISTER CEMETERY - GRAVE OPENING 2,187.00 3• CASTLES GRILLE - WAKE 1,150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2, AttomeyFees: DUNCAN & HARTMAN, PC 7,758.12 3, Fatuity Exemption: (1f decedenYs address is not the same as daimanYs, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 30? • 00 5 Accountant Fees: 6. Tax Retum Preparer Fees: ~. CUMBERLAND LAW JOURNAL - LEGAL NOTICE 75.00 8• THE EVENING SENTINEL - LEGAL AD 9• REGISTER OF WILLS -FILING FEE 1D• REGISTER OF WILLS -PETITION 43.50 11• FILING FEE 15.00 12• HELD IN RESERVE 600.00 TOTAL (Also enter on Line 9, Recapitulation) ~ S •D2 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE NUMBER ROBERT J• COOK, SR 21 11 0?66 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. THORNWALD HOME 37.75 2• ~THORNWALD HOME - ROOM FEE ~ 3,531.91 TOTAL (Also enter on Line 10, Recapitulation} I S 3 , 5 6 9 If more space is needed, insert additlonal sheets of the same size. REV-1513 EX+ (Ot-t0) Pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHEWTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ROBERT J• COOK, SR 21 11 ^766 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trusteels) OF ESTATE I TAXABLE DISTRIBUTIONS pndude auh' ht spousal distributions and transfers under Sec. 911-6 (a) (1.2).) 1. ROBERT J• COOK. JR• Lineal 889 ALEXANDER SPRING ROAD 1001 SHARE CARLISLE, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. [j, NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART tI -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. _ If more space is needed, use additional sheets of paper of the same size. 1 ~~ LAST WILL AND TESTAMENT OF ROBERT J. COOK, SR I, ROBERT J. COOK, SR., of Carlisle, Cumberland County, Pennsylvania, hereby revoke my prior wills and declare this to be my will: I. Personal and Household Effects: I give all my articles of personal or household use, including automobiles, together with all insurance relating thereto, to my wife, ARLENE S. COOK. If she does not survive me, I give all such property to those persons named on a written list made by me during my lifetime, or in absence of a written list or n ~~ designation on said list, I give all such property to my son, ROBERT J. COOK, JR. My Executrix may make whatever arrangements my Executrix deems appropriate for storing and delivering articles of personal or household use to the beneficiaries, and may pay the cost thereof and any related expenses including insurance from my residuary estate. II. Residue: Upon my death, I direct that all the rest, residue and remainder of SAIDIS, SHUFF & MASLAND ATTOR[~YS•AT•LAW 2109 Market Street Camp Hill, PA my estate of whatever nature and wherever situate be divided into two (2) parts, each of which shall be held in trust and constitute a separate Trust Fund, to be known as "Trust A" and '`Trust B". A. Trust "A": My Executrix shall pay to the Trustee, hereinafter named, to be placed in "Trust A" that fractional amount of the total principal of which the numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax by reason of the unified credit and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of property passing outside of my estate which does not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing the Federal estate tax, and of which the denominator shall be the value of the total principal. For the purposes of establishing such fraction, the value finally fixed in the Federal estate tax proceedings relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass under "Trust A" and that said numerator may be affected by the action of the Executor of my estate in exercising elections for tax purposes. B. "Trust B": The balance of the principal not placed in "Trust A" shall be placed in "Trust B". III. Provisions of "Trust A": The following provisions shall apply to "Trust A": A. Trustee shall pay the net income arising from the principal of this SAIDIS, SHUFF & MASLAND A1'rp~y$.AT~4AW 2109 Market Street Camp Hill, PA Trust in quarterly installments to my wife, ARLENE S. COOK, during her lifetime. B. During my wife's lifetime, Trustee shall pay to or for her benefit, so much of the principal of this Trust as may be necessary, in the discretion of the Trustee, for the proper support, maintenance and medical care of my wife. In addition, in each calendar year 2 following the year of my death, the Trustee shall pay to my wife such portions of the principal as she may request in writing not to exceed in any one calendaz year, on anon-cumulative basis, the greater of Five Thousand Dollars ($5,000.00) or up to five percent (5%) of the aggregate value of the principal as of the first request for withdrawal in such year. C. Upon my wife's death, Trustee shall convey and pay over all of the remaining assets to my son, ROBERT J. COOK, JR. Should my son not be living, the remaining assets shall be paid to my daughter-in-law, KAREN ENGLANDER COOK. IV. Provisions of "Trust B": The following provisions shall apply to "Trust B": A. Trustee shall have, hold, manage invest and reinvest the assets of this f( Trust, collect the income and beginning at my death pay over the net income in quarterly SAIDIS, SHUFF & MASLAND Arrottr~rs•Ar~uw 2109 Market Street Camp Hiil, PA installments to my wife, ARLENE S. COOK, during her lifetime. Trustee shall also, from time to time, pay to my wife such amounts of principal of this Trust, as Trustee deems necessary for the proper support, maintenance and medical care of my wife. In addition, in each calendar year following the year of my death, the Trustee shall pay to my wife such portions of the principal as she may request in writing not to exceed in any one calendar year, on anon-cumulative basis, the greater of Five Thousand Dollazs ($5,000.00) or up to five percent (5%) of the aggregate value of the principal as of the first request for withdrawal in such year. B. Upon the death of my wife, Trustee shall pay all accrued income and all income accumulated but undistributed to the estate of my deceased wife and shall 3 thereafter transfer the then remaining principal of this Trust to "Trust A" to be held, administered and distributed in accordance with the provisions of ITEM III. of this Last Will and Testament. C. If my wife should not survive me, then the provisions of "Trust B" shall be void and the assets which would have constituted "Trust B" shall be added to "Trust A" to be disposed of in accordance with ITEM III of this Last Will and Testament. D. Trustee shall be authorized in Trustee's sole, exclusive and unrestricted discretion to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code of 1986 as amended, or any corresponding provisions of the Federal estate law), to qualify all, none or a fraction of "Trust B" for the Federal estate tax martial deduction. The decision of Trustee with respect to the exercise of the election shall be final and conclusive upon a l~ all persons whose interests in my estate are directly or indirectly affected by the election. Only property which is fully eligible for the marital deduction under Federal estate tax law shall be r, assigned to this Trust. Notwithstanding anything to the contrary contained in this Last Will and, !,~ Testament, Trustee of this Trust shall not retain beyond a reasonable time any property which v may at any time be or become unproductive, nor shall they invest in unproductive property. Notwithstanding the provisions of Subparagraph B. of this ITEM, Trustee shall pay to the Executor of my wife's estate, out of the principal of this Trust upon the death of my wife, amount equal to the estate, inheritance, transfer, succession and other death taxes ("death taxes"), Federal, state and other, payable by reason of the inclusion of the value of Trust property in SAIDIS, S H U F F & wife's estate. Such payment shall be equal to the amount by which (1) the total of such dt MASLAND ATIYS•AT•[.AW 2109 Market Street taxes by my wife's estate exceeds (2) the total of such death taxes which would have b Camp Hill, PA payable if the value of the Trust property had not been included in my wife's estate. 4 determination by the Executor of my wife's estate of the amount payable hereunder shall be final. I further direct the Trustee to pay such amount promptly upon written request of the Executor of my wife's estate. The final determination of the amount due hereunder shall be based upon the value as finally determined for Federal estate tax purposes in my wife's estate. After payment of the amount finally determined to be due hereunder, Trustee shall be discharged from any further liability with respect to such payment. My wife may waive her estate's right to payment under this subparagraph by Will, executed after my death, in which she specifically refers to the right to payment hereunder given to her estate. V. Disclaimer: My wife (or her personal representative, guardian or agent acting under a power of attorney) may disclaim any part or all of the gifts to her hereunder, including the provisions for her in the trusts set forth in ITEMS III and IV. In such event, the disclaimed amounts which would be payable to her or to the trusts created herein shall be dis- tributed to my son, ROBERT J. COOK, JR. t~~ VI. Survivorship: Any person, other than my wife, who shall have died at the same time as myself, or under such circumstances that the order of deaths cannot be established by proof, or within thirty (30) days of my death, shall be deemed to have predeceased her. If my wife dies at the same time as myself, or under such circumstances that SAIDIS, S H U F F & the order of deaths cannot be established by proof, my wife shall be deemed to have survived MASLAND A7'rORNBYS•AT•[.AW 2109 Market Street me. Any person (other than myself) who shall have died at the same time as any then recipient Camp Hill, PA of income under such circumstances that the order of deaths cannot be established by proof, 5 shall be deemed to have predeceased such beneficiary. VII. Power of Aupointment: No provision of this will shall exercise any power of appointment I may have. VIII. Protective Provisions: No part of the income of the property held under the Trusts shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt thereof. Trustee shall pay over the net income and the principal to the parties herein designated, as their interest may appear, without regard to any attempted anticipation, pledging or assignment by any beneficiary under a Trust and without regazd to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. IX. Powers of Personal Rearesentative and Trustee: My personal SAIDIS, SHUFF & MASLAND ATrl7RNEYS~ATN.AW 2109 Market Street Camp Hill, PA representative and Trustee shall posses, among others, the following powers exercisable without court approval: A. To vary or to retain investments, including the stock of any corporate Trustee named herein, when deemed desirable by them, and to invest in such bonds, stocks, notes, real estate mortgages or securities or in such other property, real or personal as they shall deem wise. B. In order to effect a division of the principal of a Trust or for any ~ other purpose, including any final distribution of a Trust, they are authorized to make said 6 divisions or distributions of the personalty and realty, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of any share is not affected by such allocations. Should it appear desirable to partition any real estate, they are authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances, or other obligations with as wide powers as can be exercised by an individual owner in fee simple. C. To sell either at public or private sale and upon such terms and l conditions as they may deem advantageous to a Trust, any or all real or personal estate or interest therein owned by a Trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchasers or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money, or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon them in this paragraph or elsewhere in the instrument. D. To mortgage real estate, and to make leases of real estate, extending beyond the term of the Trusts hereunder. E. To borrow money from any party, including my personal SAIDIS, SHUFF & MASLAND AT7'ORI~YS•AT•I.AW 1109 Market Street Camp Hill, PA representative and trustee, to pay indebtedness of a Trust and taxes, and to assign and pledge assets of a Trust therefor. Provided, however, that this pazagraph shall not authorize borrowing from "Trust B". F. To pay all costs, taxes, expenses and charges in connection with 7 the administration of a Trust, including a reasonable compensation to agents. If any estate or inheritance taxes are payable from assets received by Trustee, such taxes shall be paid from the assets of "Trust A". G. In the discretion of my personal representative or trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of a Trust. H. To vote any shares of stock which form a part of a Trust. I. To assign to and hold in trust an undivided portion of any asset. J. To divide any Trust created in this Agreement into two or more separate Trusts (1) to segregate property not subject to Pennsylvania inheritance tax, or (2) so that the inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an election under 2652 (Section a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or (3) for any other reason. K. To do all other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the Trusts. L. Any corporate fiduciary acting as a personal representative or trustee hereunder shall be entitled to compensation based on its regular schedule of fees for such services in effect at the time of the service rendered. M. Should the principal of any Trust herein provided for become too 5AIDIS, SHUFF & MASLAND ATrOR1~YS•ATN.AW 2109 Market Street Camp Hill, PA small, in their discretion, so as to make continuance of the Trust inadvisable, they may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income. 8 Upon such termination the rights of all persons who might otherwise have any interest as succeeding income beneficiary or in remainder shall cease. If any person to receive distribution is a minor or disabled in any way, they may pay the fund to the parent, guardian, or person or organization taking care of that person, or, with respect to a minor, Trustee may deposit the fund in a savings fund account in the minor's name payable to the minor at majority. These authorities shall extend to all property at any time held by my Executor or my Trustee and shall continue in full force until the actual distribution of all such property, except as otherwise specifically stated. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without court authoriza- tion. X. Disability: Whenever and as often as any beneficiary hereunder, to whom ~''i payments of income or principal are herein directed to be made, shall be under legal disability, own or her own best interests and advantages, Trustee may make all or any portion of such or in the sole judgment of Trustee, shall otherwise be unable to apply such payments to his payments in any one or more of the following ways: A. Directly to such beneficiary; B. To the Legal Guardian or Conservator of such beneficiary; SAIDIS, SHUFF & MASLAND AT'ft)RNEYS•AT•[AW 2109 MarkN Street Camp Hill> PA C. To a relative of such beneficiary, to be expended by such relative for the benefit or such beneficiary; or D. By itself expending same for the benefit of said beneficiary. These 9 provisions shall not apply to "Trust B". XI. Personal Representatives and Trustees: I appoint my son, ROBERT J. COOK, JR., Executor of this, my Last Will and Testament. Should my said son fail to qualify or cease to act as such, then I appoint my daughter-in-taw, KAREN ENGLANDER COOK, to act in this capacity. I appoint my son, ROBERT J. COOK, JR., as Trustee of any trusts created herein. Should my said son fail to qualify or cease to act as such, I appoint my daughter-in-law, KAREN ENGLANDER COOK, to act in this capacity. None of my personal representatives shall be required to post bond in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the ~f~ day of ~~E~~n~,t'--~, 1999. ~- < S ~ , (SEAL) ROBERT J. COOK, SR. SAIDIS, SNUFF & MASLAND A7'CORNEYS•AT•U1W 2109 Market Street Camp Hill, PA In our presence the above-named testator signed this and declared it to be his will, and now at his request, in his presence, and in the presence of each other, we sign as witnesses: Address ddress l0 COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and Testament and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator signed the will as witnesses and that to the best of their knowledge the testator was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. estator -., . SAIDIS, SHUFF & MASLAND A7TORI~YS•ATN.A W 2109 Market Street Camp Hili, PA Subscribed, sworn to and acknowledged ore me by the testator, and subscribed and sworn to before me by both witnesses, this .34 day of ~ p v~rn i3 ~ , 1999. r ~~-~ otary lic ~tti !If?~AIM4 ~I~L KNJDI L L NIOrMr Nw0 t:Ap.tetL i90NQ Ct~M~A1ip C10lAQ1l 1~Y OOM1At`~ION E~1lif~ ~JMIY ~. ~ 11 Q MBTBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services William Duncan One Irvine Row Carlisle, PA 17013 Re: Estate of Robert J Cook Social Security: 172-24-7539 Date of Death: June 27. 2011 Phone 888-502-4349 F ax (302)934-2955 August I6, 201 1 Dear Sir or Madam: Per your inquiry on August 4, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I . Type of Account Checking Account Account Number 9836500992 Ownership (Names ofl Robert J Cook Opening Date 04/30/04 Balance on Date of Death $2,890.15 Accrued Interest $ .03 Total $2,890.18 2. Type of Account Savings Accnturt Account Number 15004204275041 Ownership (Nantes of) Robert J Cook Opening Date 04/30/04 Balance on Dute of Death $26.525.08 Accn~ed btterest $ 2.23 Total $26.527.31 1997 Cadillac Eldorado Coupe 2D Condition -Kelley Blue Book Fern ~~ „aims ~ rh3n, ~: nonce r car vatues ` cars torsate ~ car reviews ~ ktrbrto7rpicks ~ re5earcn toots Popular at KBB.com tU ~oulesr Cars under 'E IS,000 x;~.,~,,.,,,,,~„ wnr aos~ t-on+e > Car values > <'adilrac > Eidorado > I997 > Style > Upnons > Cadillac ____ Eldo_ ra_do _... .1997 _ ' go Condition Quiz Results ` - _ 1997 Cadillac Eldorado Coupe 2D Mileaige:83,000 cnanye Page 1 of 3 1 Seiecc vo~~r tea! ~ Configure Your Car ~ See 6tue Book Value ~ Price Your Next Car __. Condition Check Result ~tytes Options Condition yeti or Trade # ^ ' Your vehicle's condition is: Poor* see other condrtion values We do cwt provide values for cars in ttus condition. Condition Check Summary ,>7vert~5ert~ent Edit t_ondi[ion Check ~ Vnnt Summary ' vny n~75~ Exterior Condition Paint and body Paint or body work performed/needed Frame or unitxxly Glass, lights, lenses Rust Interior Upholstery and carpet Odor (smoke/mold.,.) lucks/radio/NAV... Mechanical ,_~ne, ~.a.,'-raged ,.; ,.Wir~n. ,r. ~ ntv n,~;, ei,;na; Miscellaneous 1t,:,rr -AKR ocP~4 Gf?f?41fF/'~4E~J4~h1eily >nv~f i~~r5 save ~ y Ft;t; ZIP Code I.' ': i ,~ http://www.kbb.com/cadillac/eldorado/ 1997-Cadillac-eldorado/coupe-2d/condition-quiz-r... 1 1 /22120 1 1 PR Financial 342 N. Front Street Wormleysburg, PA 17043 John R. Steffee Certified Public Accountant Certified Specialist Estate Planning john@prfinancial.biz (717)975-8500 (717) 245-0760 after SPM (717)975-9952 Fax 5 Estate of Robert J. Cook, Sr. August 31, 2011 C/O Robert J. Cook, Jr., Executor 889 Alexander Spring Road Carlisle, PA 17015 Dear Bob: We have contacted DWS Investments to acquire the date of death value for your father's account with them. According to DWS, the Robert J. Cook, Sr. investment in A/C #8-00026009602 at June 27, 2011 held 39,428.51 shares at $4.78 per share for a total value of $188,468.28. Sincerely, Jo R. Steffee ,/ Cc: Bill Duncan, Esq. titutual Funds Stocks and Bonds College and Retirement Planning Investment Services SECURITIES OFFERED THROUGH H. BECK, INC., MEMBER F1NRA, SIPC H. BECK, INC. AND PR FINANCIAL ARE NOT AFFILIATED