HomeMy WebLinkAbout03-1076PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Wilbur S. Pursell No.
also known as To:
, Deceased.
Social Security No. 193-16-0499
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are ! 8 years of age or older an the execut rix
in the last will of the above decedent, dated October 17.20Q~
and codicil(s) dated
Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
in the
named
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
h is last family or principal residence at 255 East Lauer Lane. Camo Hill. Pennsvlvania 17011
(list street, number and municipality)
Decedent, then ~0 years of age, died 12/21/2003
at Holy Soirit HosPital. E. Pennsboro Townshio. Cumberland Countv, Pennsvlvania
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 ora killing and was never ajudicated
incompetent:
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$
$
800.000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
thereon:-~
[ '~Patr-i(~ia A. Purs~eli
(testamenta.,y; administration c.t.a.; administration d.b.n.c.t.a.)
255 East Lauer Lane
Camo Hill PA 17011
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumberland ; SS
The petitioner(s) 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 belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will wellpnd-9-uly administer the ~esta~e according to law.
Sworn to or affirmed and subscribed
before me this 31st davof
~ December. 2003
Donna H. Otto, 1st Deputy'
/ 3 ·
No, 21-2003-1076
Estate of Wilbur S. Pur~ll
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW December ~ 1 St, 2003 , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated 10/17/2003
described therein be admitted to probate and filed of record as the last will of Wilbur S. Pursell
and Letters Testamentary
are hereby granted to
Patricia A. Pursell
FEES
Probate, Letters, Etc ......... $ 445.00
Short Certificates (10 ) ...... $ 30.00
~.x~Pa§e$(.13). $ 39.00
JCP Fee $ 10.00
524.00
TOTAL_ $
Filed...D~. c..e~n.b~' .315t,. 2003. ......
Mailed Letters to Attorney on
December 31st, 2003.
ATTORNEY (Sup. Ct. I.D. No.)
2000 Linglestown Road, Suite 303
Harrisbum PA 17110
ADDRESS
717-540-4332
PHONE
'his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 9812583 DEC 6 2003
No. Date
T43 Rev 2/87
COMMONWEALTH OF PENNSYLVANIA ,, DEPARTMENT OF HEALTH ,' VITAL RECORDS
CERTIFICATE OF DEATH
,. Wilbur S. Pursell
,. 80 ~"' { ,, 11-29-23 ,~isville,
m ~rla~ ~. E. ~n~ ,. Holy SP~it ~spital
SEX I-~OclAL SECURITY NUMEIE R JOATE O¢ OF-ATH ,MOth. Oay. ,~aO
Male ,. 193 --16 --0499 "Decembe~r 21. 2003
,,~Pers.Manager Bell-Atlantic ,,.
"~- ],,. ~'~ +4 ('~*) ,. M~ied ,,. Pat~cia ~re
255 E. ~uer ~ne Ac~u~ ,,.m,. Pennsylv~ia ~ ,T,.~.~ H~e~
~ Hill, Pa. 17011 (~
,.. saac T. ~sell ~ ~a e~he~
~m a~rmcma ~eA& ]~255 E. ~uer ~ne, ~ ~11, Pa. 17011
~0 ~,~,~ ~"~ SI,,, ' ~2-29-03 I St. ~vid's C~ete~ I Wa~e, Pa.
~ ~~~ ~, 012755-L ~=, ~-~er ~, 1903 ~t St, ~, PA 17011
..
d
I~. . I~
'MEDICAL EXAMINER/CORONER
mannei' am StatM~l .......... ' ' · ( ) []
21-2003-1076
LAST WILL AND TESTAMENT
OF
WILBUR S. PURSELL
I, WILBUR S. PURSELL, now domiciled in Cumberland County, Pennsylvania, declare
this to be my Last Will. I revoke all other Wills and Codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article H
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article III
If my wife, PATRICIA A. PURSELL, survives me, I direct that all the furniture and
furnishings which I may own at the time of my death, and which may be located in a residence used
by myself and my wife, may be used by her throughout her lifetime or until such time as she
remarries. Upon my wife's death or remarriage, said furniture and fumishings shall be distributed as
follows:
I give, devise and bequeath my tangible personal property to my son, JOHN B. PURSELL,
of Lewisberry, Pennsylvania, if he survives me by thirty (30) days. In the event JOHN B.
PURSELL predeceases me or falls to survive me by thirty (30) days, then I give, devise and
bequeath my tangible personal property to my daughter, GAlL $. ELLIOTT, of Rowland, Iowa, in
accordance with any memorandum which I have either handwritten or signed, located with my Will
or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be
to persons who survive me or to organizations which exist at my death, and if there is a conflict, the
memorandum having the latest date shall govern. To the extent no such memorandum is found, or
all of my tangible personal property is not disposed of pursuant thereto, my tangible personal
property shall be added to my residuary estate and pass under Article IX hereof. Any furniture or
furnishings belonging to my wife, PATRICIA A. PURSELL, that I have been using, shall pass in
accordance with the provisions of her Will.
Article IV
I give and bequeath any boats, automobiles, and other vehicles which I may own at the time
of my death, to my wife, PATRICIA A. PURSELL, of Camp Hill, Pennsylvania. In the evem
PATRICIA A. PURSELL predeceases me or falls to survive me by thirty (30) days, then this
bequest shall lapse and become a part of my residuary estate.
.2.
Article V
I acknowledge that any real estate, bonds, bank accounts, mutual funds, and stocks owned in
joint names with my wife, PATRICIA A. PURSELL, will pass to my wife by operation of law,
should she survive me, and will become her sole and individual property as the surviving joint
owner.
Article VI
If at the time of my death, I own that real property located at 255 E. Lauer Lane, Camp Hill,
Pennsylvania, I give, devise and bequeath such property to my spouse, PATRICIA A. PURSELL.
If my spouse fails to survive my death by thirty (30) days, such property shall be sold and the net
proceeds, after payment of any outstanding debts, liens, taxes, utilities and/or inheritance tax owed
against the property, shall be distributed as follows:
A. FIFTY PERCENT (50%) to be divided IN EQUAL SHARES between two of my
children, GAIL S. ELLIOTT and JOHN B. PURSELL; and
B. FIFTY PERCENT (50%) to be divided IN EQUAL SHARES between three of my
wife's children, JOSEPH A. PATENAUDE, III, RICHARD M. PATENAUDE, SR., and
MICHELE A. PERKINS.
However, if a beneficiary does not survive me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had he or she survived me by thirty (30) days.
_3_
For reasons best known to me
RICHARD B. PURSELL.
Article VII
and to him, I make no provision herein for my
son,
Article VHI
I give and bequeath the sum of FORTY-FIVE THOUSAND DOLLARS ($45,000.00) to
each of my following children: JOHN B. PURSELL and GAlL S. ELLIOTT. However, if a
beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty
(30) days, those descendants shall receive,per stirpes, the share the beneficiary would have received
had he or she survived me by thirty (30) days.
Article IX
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to be held in trust for the benefit of my wife, PATRICIA A.
PURSELL, to be held, managed, and administered according to Article X herein. In the event
PATRICIA A. PURSELL predeceases me or falls to survive me by thirty (30) days, then I give,
devise, and bequeath her share in equal shares to two of my children, JOHN B. PURSELL and
GAlL S. ELLIOTT. If a beneficiary does not survive me by thirty (30) days, but leaves
descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the
share the beneficiary would have received had he or she survived me by thirty (30) days.
.4.
Article X
In the event that a Trust is created for the benefit of my wife, PATRICIA A. PURSELL, by
or as a result of any part of this Will, the terms and conditions of the Trust for the benefit of
PATRICIA A. PURSELL shall be as follows:
A. To distribute all of the net income of the Trust to my wife for the use and enjoyment
of my wife, PATRICIA A. PURSELL for the remainder of her lifetime. These payments from
income shall be made to my wife at such times as the Trustees direct, but in no event less often than
quarterly.
B. Upon the death of my wife, PATRICIA A. PURSELL, or upon her remarriage, the
trust shall be terminated, and the remaining income and principal of the trust shall be distributed in
equal shares to two of my children, JOHN B. PURSELL and GAlL S. ELLIOTT. Ifa beneficiary
does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days,
those descendants shall receive, per stirpes, the share the beneficiary would have received had he or
she survived me by thirty (30) days.
C. It is my suggestion that the Trustees of this Trust use the services of G. David Bias of
Legg Mason, of Camp Hill, Pennsylvania, to help administer the funds of the Trust. I do not want
my son, Richard B. Pursell, to be in any way involved in the administration of the Trust. It is my
wish that the investments in the Trust are conservative with the priority of interest and/or dividends.
I suggest the funds in the Trust consist of approximately one-third (1/3) tax free bonds (AAA and
insured), one-third (1/3) FDIC insured certificates of deposit or bank accounts, and one-third (1/3)
"Blue Chip" stocks that pay dividends.
_5_
Do
purposes.
Eo
The Trustees are not permitted to invade the principal fund of the Trust for any
No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his interest in the principal or income of the Trust in any manner, nor shall
any interest be subject to claims of his creditors or liable to attachment, execution, or other processes
of law.
Article XI
In order to carry out the purposes of the Trust established by this Will for the benefit of
PATRICIA A. PURSELL, the Trustee, in addition to all other powers granted by this Will or by
law, shall have the following powers over the Trust estate, subject to any limitations specified
elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
(g)
such property,
(h)
to make distributions in cash or in kind, or in both, and to determine the value of any
to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay from my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
Article XII
I hereby appoint my wife, PATRICIA A. PURSELL, my stepdaughter, MICHELE A.
PERKINS, and my son, JOHN B. PURSELL, as Co-Trustees, of any Trust(s) created in this Will
for the benefit of my wife, PATRICIA A. PURSELL. In the event of the renunciation, death, or
inability to act, for any reason whatsoever of PATRICIA A. PURSELL, MICHELE A.
PERKINS, or JOHN B. PURSELL, I nominate, constitute and appoint my stepson, JOSEPH A.
PATENAUDE, III, successor Co-Trustee of any Trust(s) created in this Will for the benefit of my
wife, PATRICIA A. PURSELL.
Article XIII
Ifa beneficiary under this Will has not attained the age of twenty-eight (28) years, the share
of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to
the terms in Article XIV.
Artiele XIV
In the event that a Trust is created by or as a result of any part of this Will for beneficiaries
under the age of twenty-eight (28) years, the terms and conditions of the Trust shall be as follows:
A. To expend and apply so much of the net income and so much of the principal of the
Trust as the Trustee shall consider advisable for the support, health, care and education of the child
until the child attains the age of twenty-eight (28) years.
B. Upon attaining the age of twenty-eight (28), the remaining principal and accumulated
income of the child's share shall be distributed outright to the child.
C. Should the share of a beneficiary, in the sole opinion of my Trustee, be or become too
small to warrant continuing such fund in trust, or should its administration be or become impractical
for any other reason, my Trustee, in its sole discretion, may pay such share, absolutely, without the
intervention of a guardian, to the beneficiary, to the person with whom such beneficiary resides, to
the person who has the care and control of such beneficiary, or may deposit such share in the
beneficiary's name in a savings account in a savings institution of its choosing, payable to the
beneficiary at majority, which I define as twenty-one (21) years.
D. Should a beneficiary die prior to reaching the age of twenty-eight (28) years leaving
issue, his/her interest shall be allocated among said issue by my Trustee and held in trust for said
issue, subject to the same trust provisions of this Will, but subject to the additional qualification that
final distribution be made to each said issue upon his/her reaching the age of twenty-one (21) years,
or to his/her estate in the event of his/her death.
.8_
E. Should a beneficiary die after reaching the age of twenty-one (21) years, but prior to
reaching the age of twenty-eight (28) years, leaving no issue, his/her interest shall be distributed as
he/she may specifically direct in a valid Last Will and Testament. Unless such specific direction is
made, the interest of a beneficiary who dies at any age prior to reaching the age of twenty-eight (28)
years leaving no issue shall be divided among his/her siblings and the issue of deceased siblings, per
stirpes, or if none exists, among my issue, per stirpes, provided that, any portion of such interest
payable to a person who is the beneficiary of a subsisting trust under this Will shall be added to said
trust, and be paid over to said beneficiary in accordance with the provisions of said trust.
F. I hereby appoint CITIZENS BANK, or its successor(s), of 4101 Carlisle Pike, Camp
Hill, Pennsylvania 17011, and such children as survive me, including JOHN B. PURSELL and
GAIL S. ELLIOTT, as Co-Trustees of any Trust(s) created in this Will for the benefit of any
individual beneficiaries under the age of twenty-eight (28). My children serving as co-trustees shall
have the power by unanimous agreement, without Court approval, to remove the corporate trustee,
provided that they appoint another bank or trust company to serve in place of CITIZENS BANK, or
its successors. Any successor corporate Trustee may likewise be removed or replaced. There shall
at all times be a corporate Co-Trustee serving hereunder.
G. No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner,
nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or
other processes of law.
.9.
Article XV
In order to carry out the purposes of the Trust established by this Will for any individual
beneficiary under the age of twenty-eight (28), the Trustee, in addition to all other powers granted by
this Will or by law, shall have the following powers over the Trust estate, subject to any limitations
specified elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or fight arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
to make distributions in cash or in kind, or in both, and to determine the value of any
(g)
such property,
to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay from my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
Article XVI
I nominate, constitute, and appoint my wife, PATRICIA A. PURSELL as Executrix of my
Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason
whatsoever of my Executrix, I nominate, constitute and appoint my son, JOHN B. PURSELL,
successor Executor of my Last Will and Testament. In the event of the renunciation, death, or
inability to act, for any reason whatsoever of JOHN B. PURSELL, I nominate, constitute and
appoint my stepson, JOSEPH A. PATENAUDE, III, successor Executor of my Last Will and
Testament.
A.
B.
I direct that my Executrix or successor Executors be permitted to serve without bond;
In addition to those powers granted by law, I grant them power to distribute in cash or
in kind, in like or in unlike shares, and to file any qualified disclaimer I could have filed if living;
C. My Executrix or successor Executors shall receive reasonable compensation for
services rendered to my estate; and
D. It is my suggestion that my Executrix or successor Executors use the legal services of
my attorney, MarieHe F. Hazen of The Law Office of Marielle F. Hazen, of Harrisburg,
Pennsylvania, with the probate and administration of my estate.
Article XVII
In addition to the powers conferred by law, I authorize my Executrix or successor Executors
in his/her absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
to make distributions in cash or in kind, or in both, and to determine the value of any
(g)
such property,
to employ any attorney, investment advisor, or other agent deemed necessary by my
Executrix or successor Executors; and to pay from my estate reasonable compensation for all their
services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
IN WITNESS WHEREOF, I, WILBUR S. PURSELL, hereby set my hand to this my Last
Will and Testament, on (~ C:~ l ")/ ,2003, at Harrisburg, Pennsylvania.
In our presence, the above-named WILBUR S. PURSELL signed this and declared this to
be his Last Will and now at his request, in his presence, and in the presence of each other, we sign as
wimesses.
Name Address
I, WILBUR S. PURSELL, Testator, who signed the foregoing instrument, having been duly
qualified according to law, acknowledge that I signed and executed this instrurnem as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
WILBUR S. PURSELL, the Testator,
on . /~) /7 ,2003.
WILBUR S. PURSELL
Mv ~_~_._r~m. sou_rg, Dauphin Coumy
~ ,~nnss~on ~xpires Sept. 23, 2006
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
~messes, on /a "/7
,2003.
WitneSs
wilness, -'
Notarial Seal
..'"'Z ~ .r~m. ~rg, Dauphin County
nay rCommi~sion Expires Sept. 23, 2606
MAI~IELLE F. HAZEN
ATTE]ENEY AT LAW
'~[31"11"1 LiNGLE~iiTr'IWN E[3AD, SUITE 3D3
HARRISBURG, PA 1'711n
(717) 54n-433"~
~:~ ,q~qlil,41 REGISTER OF WILLS
Uh~I~Ir~BERLAND COUNTY, PENNSYLVANIA
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: WILBUR S. PURSELL
Date of Death: 12./21/2003
Will No. 21-03-1076
Admin. No. 2003-01076
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on J / (~ / (~ ~ '
Name Address
Patricia A. Pursell 255 E. Lauer Lane
Executrix CamD Hill PA 17011
John B. Pursell 638 Observatory Rd.
,Son L~wisb~rrv PA 17339
Gail S. Elliott P.O. Box 552 -- 321 Vine St.
I;)auahter g~wlend IA 50236
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:,
Date:
?
Signature Marielle F. Hazen
Name: Law Office of Marielle F. Hazen
Address: 2000 Linalestown Road. Suite 303
Harrisbum PA 17110
Telephone(717)-5404332
Capacity:
.X
Personal Representative
Counsel for Personal
Representative
The Law Office of
E l-l z n
Certified Elder Law Attorney by the National Elder Law Foundation
2000 Linglestown Road
Suite 303
Harrisburg, PA 17110
Attorney at Law
~ (717) 540-4332
~x: (717) 5464313
www. hazenelderlaw, com
August 31, 2004
CERTIFIED MAIL RETURN RECEIPT
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Re-'
Estate of Wilbur S. Purseli
File No. 2003-01076
Inheritance Tax Return
To: The Register of Wills: ~::.,
Enclosed for filing please find the original and one copy of t~:abov0~eferencert-
Inheritance Tax Return and Inventory, along with a copy of the first page of the
Inheritance Tax Return. Please date stamp the first page of the return and a copy of the
Inventory and return them to my office in the enclosed self-addressed envelope.
Also enclosed are the following:
$25,561.32 check for the Inheritance Tax.
$28.00 for the filing fees - $15.00 for the Inheritance Tax Remm and
$13.00 for the Inventory.
Copy of Federal Estate Death Tax Remm- 706.
If you have any questions or require any additional information, please do not
hesitate to contact me.
Legal Assistant
.'jcc
Enclosure
cc: Patricia A. Pursell, Executrix
--
Z
LU
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (I~ST. FIRST. AND MIDDLE INITIAI.
REV-150O
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2 1 -0 3 1 0 7 6
SOCIAL SECURITY NUMBER
1 9 3-1 6-0 4 9 9
Pursell~ Wilbur S.
DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DIJPLICATE WITH THE
REGISTER OF WILLS
12/21/2003 11129/1923
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (L~ST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
PatriciaA. Pursell 1 9 2 - 2 4 - 7 I 7 0
~m~Oo, [] 6. DecedentDledTestata (Atlachcc~yofWill)
( [] 9. L~a~on Pmoeeds Received
[] 2. Supplemental Retum
rx-"[ 4a. Futara Intarast Comproreise (d~ ora~h a~r ~2-~2-821
]7. Decedent Maintained a Living Trust (^tach copy o~ Trust)
r'-'] 10. Spousal Poveriy Credit Ctatsof ~a~ bet~,~e, ~2-31-91 a~
~[3. RemalederRemre (daleof~ealhp~ort~1243-82)
['~5. Federal Estate Tax Return Required
2__ 8. Total Nureber of Safe Depesit Baxes
[] 11. Election to tax under Sec. 9113(A) {Attach S~h O)
Madelle F. Hazen, Esq.
FIRM NAME (if Apclicable)
Law Office of Madelle F. Hazen
TELEPHONE NUMBER
717-540-4332
COMPLETE MAILING ADDRESS
2000 Linglestown Road
Suite 303
HarrisbuF
1. Real Estate (Schedule A) (1)
2. Stocks and Bands (Schedule B) (2)
3, Closely He~d Corporation, Par~ership or Sole-Proprtatoiship (3)
4. Morlgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Bepesits & Miscellaneous Pemonal Properly (5)
(Schedule E)
6. JoleW Oaned Property (Schedule F) (6)
] Separata Billing Requsatad
7. Inter-Vivos Transfera & Miscellaneous Non-Probate Properly (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Adreinistrative Costs (Schedule H) (9)
10. Debts of Decedent, Mo~age Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 8 & 10)
12. Net Value of Estate (Line 8 reinus Line 11)
13. Charitable and Govemmental Bequsats/Sec 9113 Trusts for which an election to tax has not been
reade (Schedule J)
14. Net Value Subject to Tax (Line 12 reinus Line 13)
227,245.69
89~000.00
PA 17110
OFI~I.~[~LY
(8) lr170~299.86
24r299.09
12.00
(11) 24,311.09
(12) 1 ~145~988.77
(13) 0.00
(14) 1~145,988.77
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
~5. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Areount of Line 14 taxable at sibli~ rata
18. Areount of Line 14 taxable at collateral rate
19. Tax Due
577,958.39 X 0 (15) 0.00
568t029.38 X .045 (16) 25~561.32
x .12 (17)
x .15 (18)
(19) 251561.32
~acede~t's Complete Address:
STREET ADDRESS
255 E. Lauer Lane
C~TY Camp Hill I STATEPA I ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. Cmdifs/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
(1) 251561.32
3. Interest/Penalty if applicable
D. Interest
E, Penalty
Total interest/Penalty ( D + E ) (3)
4. If Une 2 is greater than Une I + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to request a refund (4) 0.00
5. If Une 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 25~561.32
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 25,561,32
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 properly transferred or its income; ........................................ [] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the premise for life of either payments, benefits or care? ............................................................. [] []
2, If death occurred afler December 12, 1982, did decedent transfer properly within one year of death
without receiving adequate consideration?. .............................................................................................. [] []
3, Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Ratirement Account, annuity, or other non-prebate prepor{y which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under peaaJfies of pajurT, I declare that I ha~e examined this return, includin~ accompanying ~chedules and statements, and to the best of my kn~vledge and belief, it is tree, co~ect and complete.
SI~E ~: PERSON RESPON/~ISL~r~R FILING RETURN
ADDRESS 255 E, Lauer-Lane /
Camp Hill
DATE
PA 17011
SIGNA/3~E OF P~R THA~N REPRESENTATIVE
ADDRESSV 2(~0~ Linglest0~wwn Road, Suite 303
Harrisbur,q
PA 17110
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) ti)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exemnt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary,
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P, S. §9116(1,2) [72 P,S, §9116(a)(1 )],
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1,3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption,
503 ~ +
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
pursell. Wilbur S. 21 03
1076
All property jointly.owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2.
3.
4.
5.
6.
7.
8.
9.
10.
12.
AT&T Common Stock
Cusip#O01957505 - 495 Shares
AT&T Wireless Common Stock
Cusip#OO209A106 - 797 Shares
Agere(a) Common Stock
Cusip~)O845V1 O0 - 13 Shares
Agere(b) Common Stock
Cusip~OO845V209 - 342 Shares
Avaya Inc. Common Stock
Cusip,'~53499109 - 108 Shares
Bell South Corporation Common Stock
Cusip#079860 10 2 - 4912 Shares
Comcast Corporetion Common Stock
Cusip#2OO30N 10 1 - 801 Shares
Lucent Technology Common Stock
Cusip~549463107 - 1296 Shares
Qwest Communications Common Stock
Cusip~749121109 - 1000 Shares
SBC Communications Common Stock
Cusip~ 78387G 10 3 & Cusip#845333 10 3 - 9177 Shares
Verizon*Bell Atlantic Common Stock
Cusip~77853 10 9 - 3892 Shares
Vodafone Airtouch Common Stock
Cusip#92857T 10 7 - 2730
9,638.89
5,879.87
39.55
973.85
1,264.41
136,479.92
25,676.06
3,745.44
3,792.50
232,384.58
133,174.51
66,414.08
TOTAL (Also enter on line 2, Recapitulation) $ 619,463.66
(If mom space is needed, insert additional sheets of the same size)
R~EV-1508 E~X + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Pursell. Wilbur S. 21 03 1076
include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of sundvorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
2,
3.
4.
Legg Mason Retail Account
Acct. No, 363-96139-12
Waypoint Bank Certificate of Deposit
Acct. No. 2300013428
Waypoint Bank Certificate of Deposit
Acct. No. 8000059026
Personal Property
178,882.19
15,057.53
40,150.79
500.00
TOTAL (Also enter on line 5, Recapitulation) $ 234~590.51
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Pursell. Wilbur S. 21 03 1076
If an asset was made joint v/~thln one year of the decadent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Patricia A. Pursell Spouse
B
C
255 E. Lauer Lane
Camp Hill, PA 17011
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTERE:
1. A. 10/19/98 Citizens Bank Checking 3,950.65 50. 1,975.3
Acct. No. 6100604772
2. A. 03/20/95 Waypoint Bank Checking 571.77 50. 285.8~
Acct. No. 90851319
3. A. 06/10/03 Integrity Bank Savings 28,557.15 50. 14,278.5,
Acct. No. 401002480
4. A. 12/10/01 Belco Community Credit Union Savings 3,942.96 50. 1,971.4,
Acct. No. 83280
5. ^. 12/10/01 Belco Community Credit Union 12,032.79 50. 6,016.4~
CD Number 33034
Acct. No. 83280
6. A. 12/10/01 Belco Community Credit Union Checking 751.01 50. 375.5
Acct. No. 83280
7. A. 1976 Real Estate-255 East Lauer Street, Camp Hill, PA 17011 326,090.00 50. 163,045.0~
See attached copy - Deed & 2003 Realty Tax Bill
8. A. Bonds - Series HH 12,500.00 50. 6,250.01
See attached copies HH Bonds
9. A. 2000 2000 Mercodes Benz 35,740.0¢ 50. 17,870.01
Vehicle
10. A. 2000 2000 Lexus 30,355.0C 50. 15,177.51
Vehicle
TOTAL (Also enter on line 6, Recapitulation)
227~245.6!
(If more space is needed, inser~ add~onal sheets of the same size)
RF'=V-1510 E~X + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
Pursell, Wilbur S, 21 03 1076
This schedule must be completed and flied if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCUJ[~ T~E NAME OF THE ?~NSFEREE,T~EIR REL'e'TIONs~IP TO DEcEDE"T AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER' ATTACH A COPY OF THE DEED FOR REN- ESTATE VALUE OF ASSET INTEREST (IF ~F~-IC~LE) VALUE
1. Fidelity Investments 89,000.00 100. 89,000.0(
Verizon Retirement payable to Patricia Pursell, Spouse
TOTAL (Also enter on line 7 Recapitulation) $ 89,000.0(
(If more space is needed, insert addilJonal sheets of the same size)
I~EV-1511 ~ + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Pursell. Wilbur S. 21 03
1076
Debts of dec~snt must bs re.fred on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
1.
2.
3.
4.
FUNERAL EXPENSES:
St. Davids Church - Grave Opening
Myers-Harner Funeral Home
West Shore County Club - Funeral Reception
Grave Marker
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representa~e (s)
Social Secufl~/Numher(s)lEIN Number of Personal Representative(s)
Sffeet Address
Ci[y state
Year(s) Commission Paid:
Attemey Feas Law Office of Madelle F. Hazen
Family Exemption: (If decedenl"s address is not the same as daimanfs, attach explanation)
Claimant
Zip
Sffeet Address
ci~ State
Relationship of Claimant to Decedent
PrebateFses Cumberland County Register of Wills ($524.00)
Inheritance Tax filing fee ($25.00) 15 Short Certificates ($45.00)
Accountant's Fees
Zip
Tax Retom PmpamFs Fees CPA
685.00
9,375.00
1,546.09
1,274.00
10,000.00
594.00
825.00
TOTAL (Also enter on line 9, Recapitulation) $ 24~299.09
(If more space is needed, inser~ addtiJonal sheets of the same size)
R~EV-1512 E~( + (6-98)
COMMONWEALTH OF PENNSYLVANIA
iNHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES~ & LIENS
ESTATE OF FILE NUMBER
Pursell, Wilbur $, 21 03 1076
Include unrelmbumed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Belco Visa Bill 12.00
TOTAL (Also enter on line 10, Recapitulation) $ 12.00
(if more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
Pursell.
NUMBER
ESTATE OF
~ilbur S.
24
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Patricia Pursell
255 E. Lauer St.
Camp Hill, PA 17011
Ms, Gail S. Elliott
P,O. Box 552 - 321 Vine St.
Rowland, IA 50236
Mr, John B. Pursell
638 Observatory Rd,
Lewisberry, PA 17339
FILE NUMBER
21 03
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Spouse
Daughter
Son
1076
AMOUNTORSHARE
OF ESTATE
$261,713.70- tmst
$89,000.00 - retirement
$227,245.69 - joint assets
$45,000.00 - bequest
$239,014.69 - trust
$45,000.00 - bequest
$239,014.69 - trust
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - 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)
REV-1514 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
(Check Box 4 on Rev.1500 Cover Sheet)
ESTATE OF FILE NUMBER
pursell. Wilbur S. 21 03 1076
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
[] Will [] Intervivos Deed of Trust [] Other
Patricia Pursell
7/4/1929
74
[] Life or [] Term of Years __
r-lLife or []Term of Years __
[]Life or []Term of Years __
[]Life or [~]Term of Years __
1. Value of fund from which life estate is payable ............................................... $
2. Actuarial factor per appropriate table ....................................................... 35379
Ioteresttablerete-[--I 31/2% [] 6% [] 10% [] Variable Rate 4.2
3. Value of life estate (Line 1 multiplied by Line 2) .......................................... $
739,743.08
261,713.70
[] Life or []Term of Years __
[] Life or []Term of Years __
]Life or []Term of Years __
r-'lLife or []Term of Years __
1. Value of fund from which annuity is payable ................................................ $
2. Check appropriate block below and enter corresponding (number) .................................
Fmquencyofpeyout- [] Weekly(52) [] Bi-weekly(26) [] Monthly(12)
[] Quarterly(4) [] Semi-annually(2) [] Annually(I) [] Other( )
3. Amount of payout per period ........................................................... $
4. Aggregate annual payment, Line 2 multiplied by Line 3 .........................................
5. Annuity Factor (see instructions)
Interest table rate - [] 31/2% []6% []10% E~] Vadable Rate %
6. Adjustment Factor (see instructions). .....................................................
7. Value of annuity - If using 3 1/2 ~, 6 Ye, 10 ~, or if variable rate and period
payout is at end of period, calculation is: Line 4 x Line $ x Line 6 ............................ $
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line. 3 ................................................... $
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through
G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16 and 17.
(If mom space is nesded, insert addi~onal sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE O
ELECTION UNDER SEC. 9113(A)
(SPOUSAL DISTRIBUTIONS)
ESTATE OF FILE NUMBER
Pursell. Wilbur S. 21 03 107~
Do not complete this schedule unless the estate is makJng the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to mom than one trust or similar arrangement, a separate form must be filed for each trust.
This election applies to the Trust (marital, residual Ar B~ B¥-pess~ Unified Creditr
If a trust or similar arrangement meets the requirements of Section 9113(A), and:
a. The trust or similar arrangement is listed on Schedule O, and
b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O,
then the transferor's personal representative may spedfically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or
similar properly treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the
personal representative shatl be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to
the amount of the trust or similar arrsn,qement included as a taxable asset on Schedule 0. The denominator is equal to the total value of the trust or similar arran,qement.
PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
surviving spouse under a Section 9113 (A) trust or similar arrancjement.
DESCRIPTION VALUE
Patricia Pursell, Spouse
Life Estate for Patdcia Pumell & Remainder to issue per IRS Publication 1457, Actuarial Table
Testamentary Trust of Wilbur Pursell dated 10-17-03
261,713.70
Part A Total $ 261,713.70
PART B: Enter the description and value of ail interests included in Part A for which the Section 9113 (A) election to tax is bein,q made.
DESCRIPTION VALUE
Patricia Pumell, Spouse
Life Estate for Patdcia Pumell & Remainder to issue per IRS Publication 1457, Actuarial Table
Testamentary Trust of Wilbur Pursell dated 10-17-03
Part B Total
{If more space is needed, inse~t additional sheets of the same size
261,713.70
261r713.70
Register of wills of CUMBERLAND County, Pennsylvania
Certificate of Grant of Letters
No. 2003-01076 PA No.
ESTATE OF PURSELL WILBUR S
21-03-1076
WHEREAS, on the 31st
dated October 17th 2003
Late of HAMPDEN TOWNSHIP
Deceased
Social Security No. 193-16-0499
day of December
2003 an instrument
was admitted to probate as the last will of PURSELL WILBUR S (~A~'±', ~'±~'~',
late of HAMPDEN TOWNSHIP , CUMBERLAND County, who died on the
21st day of December 2003 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, DONNA M. OTTO , Register of wills in and for
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify
that I have this day granted Letters TESTAMENTARY
to PURSELL PATRICIA A
who has duly qualified as Executor(rix)
and has agreed to administer the estate according to law, all of which fully
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 31st day of December 2003.
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
LAST WILL AND TESTAMENT
OF
WILBUR S. PURSELL
I, WILBUR S. PURSELL, now domiciled in Cumberland County, Pennsylvania, declare
this to be my Last Will. I revoke all other Wills and Codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article H
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any fight which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appoin~'nent.
Article HI
If my wife, PATRICIA A. PURSELL, survives me, I direct that all the furniture and
furnishings which I may own at the time of my death, and which may be located in a residence used
by myself and my wife, may be used by her throughout her lifetime or until such time as she
remarries. Upon my wife,s death or remarriage, said furniture and furnishings shall be distributed as
follows:
I give, devise and bequeath my tangible personal property to my son, JOHN B. PURSELL,
of Lewisberry, Pennsylvania, if he survives me by thirty (30) days. In the event JOHN B.
PURSELL predeceases me or fails to survive me by thirty 00) days, then I give, devise and
bequeath my tangible personal property to my daughter, GAHJ S. ELLIOTT, of Rowland, Iowa, in
accordance with any memorandum which I have either handwritten or signed, located with my Will
or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be
to persons who survive me or to organizations which exist at my death, and if there is a conflict, the
memorandum having the latest date shall govern. To the extent no such memorandum is found, or
all of my tangible personal property is not disposed of pursuant thereto, my tangible personal
property shall'be added to my residuary estate and pass under Article IX hereof. Any furniture or
furnishings belonging to my wife, PATRICIA A. PURSELL, that I have been using, shall pass in
accordance with the provisions of her Will.
Article I~
I give and bequeath any boats, automobiles, and other vehicles which I may own at the time
of my death, to my wife, PATRICIA A. PURSELL, of Camp Hill, Pennsylvanla~ In the event
PATRICIA A. PURSELL predeceases me or fails to survive me by thirty (30) days, then this
bequest shall lapse and become a part of my residuary estate.
.2.
Article. V
I acknowledge that any real estate, bonds, bank accounts, mutual funds, and stocks owned in
joint names with my wife, PATRICIA A. PURSELL, will pass to my wife by operation of law,
should she survive me, and will become her sole and individual property as the surviving joint
owner.
Article VI
If at the time of my death, I own that real property located at 255 E. Lauer Lane, Camp Hill,
Pennsylvania, I give, devise and bequeath such property to my spouse, PATRICIA A. PURSELL.
If my spouse fails to survive my death by thirty (30) days, such property shall be sold and the net
proceeds, af~ payment of any outstanding debts, liens, taxes, utilities and/or inheritance tax owed
again~ the property, shall be distributed as follows:
A. Fllrfy PERCENT (50%) to be divided IN EQUAL SHARES botween two of mY
children, GP, HJ S. ELLIOTT and JOHN B. PURSELL; and
B. FIFTY PERCENT (50%) to be divided IN EQUAL SHARES between three of my
wife's children, JOSEPH A. PATENAUDE, III, RICHARD M. PATENAUDE, SR., and
MICHELE A. PERKINS.
However, if a boneficiav/does not survive me by thirty (30) days, but leaves descendants
who survive me by thirty (30) days, those descendants shall receive, per stirpes, the share the
beneficiary would have received had he or she survived me by thirty (30) days.
A~icle VII
For reasons best known to me and to him, I make no provision herein for my son,
RICHARD B. PURSELL.
Article VIII
I give and bequeath the sum of FORTY-FIVE THOUSAND DOLLARS ($45,000.00) to
each of my following children: JOHN B. PURSELL and GAIL S. ELLIOTT. However, if a
beneficiary does not survive me by thirty (30) days, but leaves descendants who survive me by thirty
(30) days, those descendants shall receive, per stirpes, the share the beneficiary would have received
had he or she survived me by thirty (30) days.
Article IX
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to be held in trust for the benefit of my wife, PATRICIA A.
PURSELL, to be held, managed, and administered according to Article X herein. In the event
PATRICIA A. PURSELL predeceases me or fails to survive me by thirty 00) days, then I give,
devise, and bequeath her share in equal shares to two of my children, JOHN B. PURSELL and
GAlL S. ELLIOTT. If a beneficiary does not survive me by thirty (30) days, but leaves
descendants who survive me by thirty (30) days, those descendants shall receive, per stirpes, the
share the beneficiary would have received had he or she survived me by thirty (30) days.
.4_
Article X
In the event that a Trust is created for the benefit of my wife, PATRICIA A. PURSELL, by
or as a result of any part of this Will, the terms and conditions of the Trust for the benefit of
PATRICIA A. PURSELL shall be as follows:
A. To distribute all ofthe net income ofthe Trust to my wife for the use and enjoyment
of my wife, PATRICIA A. PURSELL for the remainder of her lifetime. These payments from
income shall be made to my wife at such times as the Trustees direct, but in no event less often than
quarterly.
B.
Upon the death of my wife, PATRICIA A. PURSELL, or upon her remarriage, the
trust shall be terminated, and the remaining income and principal of the trust shall be distributed in
equal shares to two of my children, JOItl~ B. PURSELL and GAIL S. ELLIOTT. Ifa beneficiary
does not survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days,
those descendants shall receive, per stirpes, the share the beneficiary would have received had he or
she survived me by thirty (30) days.
C. It is my suggestion that the Trustees of this Trust use the services of G. David Bias of
Legg Mason, of Camp Hill, Pennsylvania, to help administer the funds of the Trust. I do not want
my son, Richard B. Pursell, to be in any way involved in the administration of the Trust. It is my
wish that the investments In the Trust are conservative with the priority of interest and/or dividends.
I suggest the funds in the Trust consist of approximately one-third (1/3) tax free bonds (AAA and
insured), one-third (1/3) FDIC insured certificates of deposit or bank accounts, and one-third (1/3)
"Blue Chip" stocks that pay dividends.
.5_
purposes.
E.
The Trustees are not permitted to invade the principal fund of the Trust for any
No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his interest in the principal or income of the Trust in any manner, nor shall
any interest be subject to claims of his creditors or liable to attachment, execution, or other processes
of law.
Article XI
In order to carry out the purposes of the Trust established by this Will for the benefit of
PATRICIA A. PURSELL, the Trustee, in addition to all other powers granted by this Will or by
law, shall have the following powers over the Trust estate, subject to any limitations specified
elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal pwperty except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or fight arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
remm is required,
.6_
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay from my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
Article XII
I hereby appoint my wife, PATRICIA A. PURSELL, my stepdaughter, MICItELE A.
PERKINS, and my son, JOHN B. PURSELL, as Co-Trustees, of any Trust(s) created in this Will
for the benefit of my wife, PATRICIA A. PURSELL. In the event of the renunciation, death, or
inability to act, for any reason whatsoever of PATRICIA A. PURSELL, MICHELE A.
PERKINS, or JOHN B. PURSELL, I nominate, constitute and appoint my stepson, JOSEPH A.
PATENAUDE, III, successor Co-Trustee of any Trust(s) created in this Will for the benefit of my
wife, PATRICIA A. PURSELL.
Article XIII
Ifa beneficiary under this Will has not attained the age of twenty-eight (28) years, the share
of the beneficiary shall be placed in a separate trust, for the benefit of that benefieimy according to
the terms in Article X1V.
_7_
Article XIV
In the event that a Trust is created by or as a result of any part of this Will for beneficiaries
under the age of twenty-eight (28) years, the terms and conditions of the Trust shall be as follows:
A. To expend and apply so much of the net income and so much of the principal of the
Trust as the Trustee shall consider advisable for the support, health, care and education of the child
until the child attains the age of twenty-eight (28) years.
B. Upon attaining the age o f twenty-eight (28), the remaining principal and accumulated
income of the child's share shall be distributed outright to the child.
C. Should the share of a beneficiary, in the sole opinion ofmy Trustee, be or become to°
small to warrant continuing such fund in trust, or should its administration be or become impractical
for any other reason, my Trustee, in its sole discretion, may pay such share, absolutely, without the
intervention of a guardian, to the beneficiary, to the person with whom such beneficiary resides, to
the person who has the care and control of such beneficiary, or may deposit such share in the
beneficiary's name in a savings account in a savings institution of its choosing, payable to the
beneficiary at majority, which I define as twenty-one (21) years.
D. Should a beneficiary die prior to reaching the age of twenty-eight (28) years leaving
issue, his/her interest shall be allocated among said issue by my Trustee and held in trust for said
issue, subject to the same trust provisions of this Wilt, but subject to the additional qualification that
final dislribution be made to each said issue upon his/her reaching the age of twenty-one (21 ) years,
or to his/her estate in the event of his/her death.
_$_
E. Should a beneficiary die after reaching the age of twenty-one (21 ) years, but prior to
reaching the age of twenty-eight (28) years, leaving no issue, his/her interest shall be distributed as
he/she may specifically direct in a valid Last Will and Testament. Unless such specific direction is
made, the interest of a beneficiary who dies at any age prior to reaching the age of twenty-eight (28)
years leaving no issue shall be divided among his/her siblings and the issue of deceased siblings, per
stirpes, or if none exists, among my issue, per stirpes, provided that, any portion of such interest
payable to a person who is the beneficiary of a subsisting trust under this Will shall be added to said
trust, and be paid over to said beneficiary in accordance with the provisions of said trust.
F. i heacby appoint CITIZENS BANK, or its successor(s), of4101 Carlisle Pike, Camp
Hill, Pennsylvania 17011, and such children as survive me, including JOHN B. PURSELL and
GAlL S. ELLIOTT, as Co-Trustees of any Trust(s) created in this Will for the benefit of any
individual beneficiaries under the age of twenty-eight (28). My children serving as co-trustees shall
have the power by unanimous agreement, without Court approval, to remove the corporate trustee,
provided that they appoint another bank or trust company to serve in place of CITIZENS BANK, or
its successors. Any successor corporate Trustee may likewise be removed or replaced. There shall
at all times be a corporate Co-Trustee serving hereunder.
G. No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner,
nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or
other processes of law.
.9_
Article XV
ha order to carry out the purposes of the Trust established by this Will for any individual
beneficiary under the age of twenty -eight (28), the Trustee, in addition to all other powers granted by
this Will or by law, shall have the following powers over the Trust estate, subject to any limitations
specified elsewhere in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal pmporty except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(la) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay f~om my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
Article XVI
I nominate, constitute, and appoint my wife, PATRICIA A. PURSELL as Execulrix of my
Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason
whatsoever of my Executrix, I nominate, constitute and appoint my son, JOHN B. PURSELL,
successor Executor of my Last Will and Testament. In the event of the renunciation, death, or
inability to act, for any reason whatsoever of JOHN B. PURSELL, I nominate, constitute and
appoint my stepson, JOSEPH A. PATENAUDE, HI, successor Executor of my Last Will and
Testament.
A.
B.
I direct that my Executrix or successor Executors be permitted to serve without bond;
In addition to those powers granted by law, I grant them power to distribute in cash or
in kind, in like or in unlike shares, and to file any q~ified disclaimer I could have filed if living;
C. My Executrix or successor Executors shall receive reasonable compensation for
services rendered to my estate; and
D. It is my suggestion that my Executrix or successor Executors use the legal services of
my attorney, Marielle F. H~zan of The Law Office of Marielle F. It~zen, of Harrisburg,
Pennsylvania, with the probate and administmfiun of my estate.
Article XVII
In addition to the powers conferred by law, I authorize my Executrix or successor Executors
in his/her absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
Co) to manage real estate,
(e) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(0 to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(la) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executrix or successor Executors; and to pay from my estate reasonable compensation for all their
scrvico$,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of fees
in effect while their services are performed.
IN WITNESS WHEREOF, I, WILBUR S. PURSELL, hereby set my hand to this my Last
Will and Testament, on ~ C~ l ')/ ,2003, at Harrisburg, Pennsylvania~
W~LBUR S. PURSELL
In our presence, the above-named WILBUR S. PURSELL signed this and declared this to
be his Last Will and now at his request, in his presence, and in the presence of each other, we sign as
witnesses.
Name
Address
4.g. .e_ d.,.. . P4
I, WILBUR S. PURSELL, Testator, who signed the foregoing inslnunent, having been duly
qualified according to law, acknowledge that I signed and executed this instrument as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affumed and
acknowledged before me by
WILBUR S. PURSELL, the Testator,
on /0" / 7 ,2003.
WILBUR S. PURSELL
We, the undersigned wimesses who signed the foregoing insa'ument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
and ~Te ~.~iC/~.
witnesses, on
,2003.
Wime~s
Withers,
Public
it- I A/.~ AHE IN EEt;H~3W, FORWARD THIS BILL TO YOUR
MORTGAGE COMPANY
PAYABLE
TO:
DE$C:
KATHRYN W. FETROW, TREASURER
5000 CREEKVlEW ROAD
MECHANICSBURG, PA 17050-2099
MAP NO: 10-18-1314-078
255 E LAUER LANE
ACRES .580 DEED 0026T! 00687
POINT RIDGE FARMS
LOT 187
Residential Building
RESIDENTIAL
TA~; PURSELL, WILBUR S & PATRICIA
PAYER 255 EAST LAUER LANE
CAMP HILL PA 17011
HOURS: *'CLOSED MONDAYS'*
TUES-FRI 9AM-5PM,MAY-JUN 9AM-1PM
AND SEPT 15 - DEC 9AM-1 PM
PHONE (717) 737-4822
TAXPAYER COPY Bill NO: 7031
Control No: 010-003261 2603 Statement of Real Estate Taxes Bill Date: 3/01/2003
Assessed Land I Improvement M~.
Total
Values 57,520I 260,570 0 326,090
COUNTY OF CUMBERLAND Dlscoum Face Penall~
Rates .00204600 .00204600 2 % 10
gOUNTY R/E 117.69 549.49 653.04 667.18 733.90
Rates .00010300 .00010300 2 % 10 %
20UNTY i~B 5.92 27.66 32.91 33.58 36.94
rc ........ r OF HAMPDEN
tares ,,00020000 I .00020000 2 % 10 %
4UNIC,~ R/E ' ]; 11.501 53.71 ,~"--~.91 65.21 71.73
:: 3 01 03 5,0.2oo3 7,01/200
~- e .~J3~'/2003 6/30/2003
BY 12/17/2003 THIS BILL WILL BE RETURNED TO TAX
CLAIM BUREAU FOR COLLECTION AND FILING OF A LIEN AGAINST
YOUR PROPERTY.
Return Bill w[th Payment. For a Receipt, Enclose Self Addressed Stamped Envelope.
o3~ CV SCH DST/ HAMPDEN
TAA YEAR REAL ESTATE TAX NOTICE
MAKECHECKS ~ATHRYN W. FETROW, TREASURER
PAYABLE TO:
5000 CREEKVIEW ROAD
MECHANICSBURG, PA 17050-2099
PHONE (717) 737-4822
SCHOOL REAL ESTATE
9. 188 Mills
2,996.11
TAXES ARE DUE AND PAYABLE -- PLEASE PAY PROMPTLY
J~/LY 15, 2003
DATE
BILL NUMBER 7088
HOURS: **CLOSED MONDAYS**
7/01/03 - 9/19/03 TUES-FRI 9AM-5PM LAND 57,520
IMPR 268,570
9/23/03 - 2/28/04 TUES-FRI 9AM-1PM TOTAL
CLOSED HOLIDAYS 326,09o
UNPAID TAXES TURNED OVER DEC 17, 2003
DURING THIS PERIOD I PAY THIS AMOUNT
15-s. 15 2003 J
SEP 16-NOV 15 2003 $~'----- 12,996.11
NOV 16-DEC 17 2003 $ 3,295.73
IF YOUR TAXES ARE IN ESCROW PLEASE FORWARD
THIS BILL TO YOUR MORTGAGE COMPANY,
10-18-1314-078
255 LALTER LANE
PURSELL, WILBUR S & PATRICIA S~ 1 1 'Z,~ Residential Building
255 EAST LAUER LANE m,,~O~' LOT 187
CAMP HILL, PA 17011 ~'~ ~- ~--~ ,
~.~: -~]~ ~ : POINT RIDGE FARMS
IF YOU DESIRE A RECEIPT, ENCLOSE A SIAMPED ADDRESSED ENVELOPE WlIH ALL COPIES. ADDITIONAL RECEIPTS WILL RE FURNISHED FOR $1.00 EACH.
n enture,
MADE THE 30th day 0/ August in the year
of our Lord one thousand nine hundred seventy-:~ix (1976)
BETWEEN K~BL~Y RBALTY, INC., a Pennsylvania Corporation with its
principal place of business in the County of Cumberland
and State of Pennsylvania, Grantor and party of the first
part,
AND
WIL2UR $. PURSBLL and PATRICIA A. PUR~LL, his wife,
Grantees and parties of the second part,
WITNESSETH, that the said party of the first part
at and before the sealing and delivery of these presents,
the receipt whereof is hereby o~knowledgsd, h~s grwn~ed, bargained, sold, alien~d, ~nfeoffed,
leased and confirmed, and by these presents does gran~, bargain, sell, alien, en/eoff, release and
as tenants by the entireties,
ALL THAT CERTAIN tract of land situate in the Township of l~pden, County
of Cumberland and State Of Pennsylvania, more particularly bounded a~d
described as follows:
BEGINNING at a point on the eastern li~e of East Lauer Lane, which point
is the line dividing Lots No. 187 and 188, Section NO. 8, Plan of ~oint
Ridge Farms; thence along the said line north 70 degrees 44 minutes east,
'iqNo Hundred Seven and Twelve One-Hundredths (207.12) feet to a point on the
Conodoguinet Creek; thence along the Conodoguinet Creek south lB degrees
33 minutes east, One Hundred Twenty-Three and One One-Hundredths (12~.O1)
feet to a point on the line dividing Lots in Section No. 7~ ~oint R/dge
Farms and Lot No. 187; thence along %he said line south 70 degrees 44
minutes west, Two Hundred Five and Fifty-Bight One-Hundredths (205.58) feet
to a point o~ the eastern line of Bast Lauer Lane; thence along ~ast Lauer
Lane north 19 degrees 16 minutes west, One Hundred Twenty-Three (12~) feet
to a point, the place of Beginnin9.
~ING Lot No. 187, Section No. 8, Point Ridge Farms, said Plan being recorded
in the Cumberland County Reeorder's Office in Plan Book 2~, Page 196.
HAVING '~IBP~C~N ERBCTBD a dwelling known and numbered as 255 Bast Lauer Lane.
ux, by Deed dated January 2, 1973 and recorded in the Cumberland County
unto Keeley Realty, Inc., Grantor and party of the first part herein.
UNDER AND SUBJECT to the protective covenants, restrictions and reservations
established by Keeley Realty, Inc.~ with respect to lands shown on said
Plan by an instrument in writing recorded in the Cumberland County Recorder's
Office in Misc. Sook 210, Page 888.
~OGETHER with all and singular
ways waters, wator~eeurzes, rights, liberties, privileges,
hereditameuto a~l appurtenances whatsoever thereunto belonging, or in anywise appertaining, and
th~ re~z~sious and remainders, reuts, issues and profits thereof; and all the estato, right, title, in-
terest, Fro~erty, claim and demand whatsoever, of
in law, squity, or othe~visc howsoever, of, in and to thc sams and every part thereof,
TO HAVE AND TO HOLD the said
hereditamenf~ and ~remises hereby grantod or
m~ a~ i~t~ed so ~ be, with the a~urt~,
Cumb. Co., Pa.
o.,.. ,t..:4ez ^.,. :.
Schoo D st Camb. Co,/Pa.
,,,.
And the said grantor hereby oove~ants and agrees that it will warrant
GF~t~RALLY the property hereby oonusyed.
The party of the first part
doth here~constituts and appoint w. R. Keel P. resident of Ke ey Re ~y, I c.
tkls Deed before any person having authority by the laws of the Commonwealth of Pennsylvania
to t~ke such acknowledgment, to the intent that the same may be duly r~ed.
IN WITNESS WHEREOF, the said party of the £1rs~ part .
has caused this Indeuture to be signed
in its ~orporato ?mine by its President, and has caused to bs al~xed h~eunto thc oommon and cor-
porate seal of the said corporation, attested by its Seer~tarp, the day and year first above writt~.
Attest:
888 ,
Received the day of the date of the above Indenture of the above named
State of Pennsylvania
County of York
On tk~, the 30th day of August
a Notary P~blic
the undersigned officer, perso~llyappea?ed.
JOl~ R. KEELEY, President
, 19 76 . beforem~,
knoum to me (or zatgsfactority proven) to be the person who is the attorney namea ~n the foregoing
Deed, and acknowledged that he executed the same o~ the act of his prlneipal for the purposes
therein contained.
In wi~ess whereof, I her~nto set my ha~ a~ o~l seal. ~ q . . ~ /~
, . ~,',,,,. ~.~., ~ y~ o~'p~ ~': ,~
~ CERTIFICATE OF RESIDENCE
....................... ~o hereby certify that the ~recise resid~c~ a~ complet~ ~ost offwe ~dress ~
of the within ~med grantee is ~-( ~.~ ~ ~
Atto~ey for :~~~
Given under my hand a~d tho seal off, he said o~ce, t?~ date above written.
/'qdILBUR $. PURSELL ]NDEXC .,~ p~,N 19J3~, (
CAMP PILL, PA 17011 ,FRB PHIL4
DR FATRICIA A. PURSELL "-~ .......
M-0-001-12~-57 O-H~
SERIES H~
? 195-16-0q99
'r%JILBUR $o PURS
255 EAST LAUER
CAMP ~ILL,
)R
SER~ES HH
l c. 3-1 E-Oq99 C01011
~;~ILBUR S. PURSELL'*~ ...... INDEXC
255 EAST LAUER LANE=. =
CAMP HILL, FA 17011 ' I 'i : [; ~
OR FATRICIA
5~9.28
SERIES HH
iSSUE DATE
.,FREi PHIL'A,
R-O-OOI-12q-SG~-HH
M1 124 564 HF
SERIESHH
ISSUE DATE
~~~ 255 EAST
CAHP HILL,. PA
PHI~'A
~ ~,~ OR PATRICIA
S~RIES HH
..
ISSUE DATE
1~3-I~-0~99 =-
255 EAST L.,AUER LANE
:AMP ~ILL~ PA ;17011
OR
FATRICIA A. PURSELL 539.28
,FRB PHI LA,
Mi 124 5~5 HH
01 200.3
D£FERREDINTER£$T
255 E LAUER LN ': '~ q :~ :~Inl,~'~;:i
ILL ' PA~17011-.I:316 -~
CAMP H · .... ~ ...... ~
OR PATRICIA A PURSELL 06189721
'. o.~o ~ ~;~ . Dblgqq21Hk
Kelley Blue Book Used Car Values ~'age t o~ I
Pennsylvania · June 9, 2004
2000 Lexus LX 470 Sport Utility 4D
Engine: V8 4.7 Liter
Trens: Automatic
Drive: 4 Wheel Drive
Mileage: 40,000
Search_ L!s_ting~ for This Car
List Your Car For Sa/e_00!ine
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Free Lemon Check
Auto Loans from 3.85% APR
[nsurance Quote
Prin~t ,~For Sale"Sign
Paymen~t. Ca!cu latoy
Equipment
Auto-Climate
Control
Power Steering
Power Windows
Power Door Locks
Tilt Wheel
Cruise Control
AM/FM Stereo Dual Power Seats
Cassette Privacy Glass
CD Auto-Changer Running Boards
Dual Front Air Bags Alloy Wheels
Traction Control
Leather
Consumer Rated Condition: Good
"Good" condition means that the vehicle is free of any major defects.
The paint, body and interior have only minor (if any) blemishes, and
there are no major mechanical problems. In states where rust is a
problem, this should be very minimal, and a deduction should be
made to correct it. The tires match and have substantial tread wear
left. A clean ti~.!~.histo_ry is assumed. A "good" vehicle will need some
reconditioning to be sold at retail; however major reconditioning
should be deducted from the value. Most recent model cars owned by
consumers fall into this category.
Private Party Value Search Local Listings for This Car $30,355
http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb. PA; 138727;PA041 & 17011 ;suv+p&722;Lexus;... 6/9/2004
Kelley Blue Book Used Car Values gage ~ o~ I
Pennsylvania · June 9, 2004
2000 Mercedes-Benz S-Class S430 Sedan 4D
Search Listings for This Car
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Insurance Quote
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Engine: V8 4.3 Liter
Trans: Automatic
Drive: Rear Wheel Drive
Mileage: 40,000
Equipment
Slip Control
Air Conditioning
Power Steering
Power Windows
Power Door Locks
Telescoping Wheel
Cruise Control
AM/FM Stereo
Cassette
Bose Premium
Sound
Navigation System
Dual Front Air Bags
Front Side Air Bags
ABS (4-Wheel)
Traction Control
Dual Power Seats
Hoon Roof
Alloy Wheels
Consumer Rated Condition: Good
"Good" condition means that the vehicle is free of any major defects.
The paint, body and interior have only minor (if any) blemishes, and
there are no major mechanical problems. In states where rust is a
problem, this should be very minimal, and a deduction should be
made to correct it. The tires match and have substantial tread wear
left. A clean ~t!_tl_e. history is assumed. A "good" vehicle will need some
reconditioning to be sold at retail; however major reconditioning
should be deducted from the value. Host recent model cars owned by
consumers fall into this category.
Private Party Value Search Local Listings for This Car $35,740
I, 006
http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.PA;290109;PA 133& 17365;+p&722;Mercedes-... 6/9/2004
REGISTER OF WILLS
CUMBERLAND COUNTY
INVENTORY
Estate of Purse,, Wilbur S.
also known as
, Deceased
No. 21 O3 1076
Date of Death 12/21/2003
Social Security No. 193-16-0499
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 the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/VVe
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney:
I.D. No.:
Marielle F. Hazen, Esq.
68003
Personal Representative:
Patricia A. Pursell
Address: 2000 Linfllestown Road
Harrisburg
PA 17110
Dated
Telephone: 717-540-4332
Stocks & Bonds:
AT&T Common Stock
Cusip,t~01957505 - 495 Shams
AT&T Wireless Common Stock
Cusip~00209A106 - 797 Shares
Agere(a) Common Stock
Cusip~00845V100 - 13 Shares
Agere(b) Common Stock
Cusip~00845V209 - 342 Shares
Avaya Inc. Common Stock
Cusip#053499109 - 108 Shares
(Attach Additional Sheets if necessary)
Description
Value
~38.89
39.55
Total
973.85
1,264.41
854,054.17
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
RW-4
Pursell. Wilbur S,
Description of Inventory
Description
Bell South Corporation Common Stock
Cusip~079860 10 2 - 4912 Sharas
Comcast Corporation Common Stock
Cusip~20030N 10 1 - 801 Shares
Lucent Technology Common Stock
Cusip#549463107 - 1296 Sharas
Qwest Communications Common Stock
Cusip~749121109 - 1000 Sharss
SBC Communications Common Stock
Continuation of Inventory
Pa,qe 1
21 03 1076
Value
136,479.92
25,676.06
3,792.50
232,384.58
Cusip~ 78387G 10 3 & Cusip~845333 10 3 - 9177 Sharss
Verizon-Bell Atlantic Common Stock
Cusip~077853 10 9 - 3892 Sharas
Vodafone Airtouch Common Stock
Cusip#92857T 10 7 - 2730
Cash, Bank Deposits, & Misc. Personal Property:
Legg Mason Retail Account
Acct. No. 363-96139-12
Waypoint Bank Certificate of Deposit
Acct. No. 2300013428
Waypoint Bank Certificate of Deposit
Acct. No. 8000059026
Personal Property
133,174.51
66,414,08
178,882.19
15,057.53
40,150.79
500.00
Subtotal $ 836,257.60
Grand Total $ 854,054.17
7003 2260 000t 3500 6953
' ' MAILED FROM ZIP COD[ [}
TO:
LAW OFFICE OF MARIELLE F. HAZEN
2000 Linglestown Rd., Suite 303
Harrisburg, PA 17110
Register o~f Wills
Cumberland Cotmty Courthouse
One Courthouse Square
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17125 0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV 1162 EX(11-96)
NO. CD O04364
PURSELL PATRICIA A
255 EAST LAUER LANE
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 193-16-0499
FILE NUMBER: 2103- 1076
DECEDENT NAME: PURSELL WILBUR S
DATE OF PAYMENT: 09/10/2004
POSTMARK DATE: 09/1 0/2004
COUNTY: CUM BERLAN D
DATE OF DEATH: 12/21/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $25,561.32
REMARKS:
TOTAL AMOUNT PAID:
$25,561.32
SEAL
CHECK# 531
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG, PA 17128-0601
COMHONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
NARIELLE F HAZEN ESQ
M F HAZEN LAN OFFICE
ZOO0 LINGLESTNN RD 30
HBG PA 17110
DATE
ESTATE OF
DATE OF DEATH
FZLE NUMBER
COUNTY
ACN
11-15-2004
PURSELL NILBUR S
12-21-2003
21 03-1076
CUMBERLAND
101
Amount Remitted I
HAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF NILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF PURSELL NTLBUR S FZLE NO. 21 03-1076 ACN 101 DATE 11-15-200~
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSF
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks end Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interes~ (Schedule C) (3)
q. Hor~gages/No~es Receivable (Schedule D)
5. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers [Schedule G) [7)
8. To~el Assets
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/AdB. Cos~s/Nisc. Expanses (Schedule H)
10. Deb~s/Nor~gege Liabilities/Liens (Schedule I) {10)
11. To,al Deductions
12. Net Value of Tax Return
15.
1~.
.00
619,,463.66
.00
.00
234~590.51
227~245.69
89~000.00
24,299.09
NOTE: To insure proper
credit ~o your account,
subei~ the upper portion
of ~his form wi~h your
~ax payment.
1,170,299.86
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Ne~ Value of Estate Subjec~ ~o Tax
12.00
(11) 2~ .31]. 09
(12) 1,145,988.77
(13) . O0
(1~) 1,145,988.77
NOTE:
Zf an assessment ,as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~ill
ASSESSMENT OF TAX: 15. Amoun~ of Line 1~ a~ Spousal ra~e
16. Aeoun~ of Line 1~ ~axable at Lineal/Class A rate
17. Amount of Line 1~ a~ Sibling re~e
18. Aeoun~ of Line lq ~axable a~ Collateral/Class B re~e
19. Principal'Tex Due ~
INTEREST/PEN PAID (-)
.00
reflect flgures that lnclude the total of ALL returns assessed to date.
TAX CREDZTS:
DATE NUHBER
(15). 577,958.39 X O0 : .00
(16) 568,029.38 X 045: 25,561
(17) .00 x 12 = .00
(ze) .00 x 15 = .00
(19): 25,561.32
AHOUNT PAID
25,561
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
25,561.32
.00
.00
ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATZON OF ADDZTZONAL /NTEREST.
.O0
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THZS FORH FOR ZNSTRUCTIONS.)
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 laaful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act 23 of 2000. [7Z P.S.
Section 9lqO).
PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Make check or money order payable to: REG/STER OF NXLLS~ AGENT
REFUND (CA): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Xnheritance and Estate Tax" (REV-1515). Applications ara available
online at www.ravenue.state.pa.us, any Register of HiLLs or Revenue District Office, or from the Oepartmant*s
2q-hour answering service for forms orders: 1-800-561-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-qq7-5010 (TT only).
OBJECTXONS: Any party in interest not satisfied with the appraismant, aXloaance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the foLLowing:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
wwa.boardofappeals.stata.pa-us on or before the expiration of the sixty-day appea! period. In order for
an electronic protest to bm valid, you must receive a confirmation number and processed date from the
Board of Appeals websita. You may also sand a eritten protest to PA Department of Revenue, Board of Appeals
P.O. Box 281021, Harrisburg, PA 171ga-lO21. Petitions may not be foxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) Appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: 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, P.O. Box 180601, Harrisburg, PA 17128-0601
Phone (7173 787-6808. Sma page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an expIanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (eX) discount of
the tax paid is allowed.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: 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, 1981 bear interest at the rate of
six (6X) percent par annum calculated at a daily rate of .O0016q. A11 taxes which became delinquent on and after
January l, 1981 will bear interest at a rate ahich aiil vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 20Oq are:
Interest Daily Interest Daily Interest
Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ~ .OOOSq8 ~'8-1991 11X " .000501" ~ 9X .OOOZq7
1985 161 .O00q58 1991 9Z .O00Zq7 ZOOZ 6X .OO016q
198q llZ .000501 1995-199q 71 .000191 2002 SZ .000137
1985 132 .000356 1995-1998 9Z .OOOZq7 ZOOq 42 .000110
1986 101 .000274 1999 7Z .000191
19B7 101 .00027q ZOOO 7Z .000192
--interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAID X NUI~BBR OF DAYS DELTNQUENT X DATLY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
BUREAU OF TND'rVTDUAL TAXES
ZNHERITANCE TAX DTV/SION
P.O. BOX 280601
HARRISBURG, PA 17128-0601
CONMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTZCE OF DETERNZNATZON AND
ASSESSMENT OF PENNSYLVANZA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
REV-~S5 EX AFP
MARIELLE F HAZEN ESQ
H F HAZEN LAN OFFICE
Z000 LINGLESTNN RD $0
HBG PA 17110
DATE 11-15-2004
ESTATE OF PURSELL WILBUR
DATE OF DEATH 12-21-2005
FZLE NUMBER
COUNTY
ACN
Amoun'l: Reei'l:'l:ed
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
Z1 05-1076
CUHBERLAND
201
REGISTER OF MILLS
CUHBERLAND C0 COURT HOUSE
CARLISLE, PA 17015
NOTE: To /nsure proper cred/~ ~o your account:, subeL~ *he upper portion of ~his form ffL~h your ~ax payment:.
CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR FZLES ~
m m m m m m m mmmmmm mmmmmmmmmmm.mmmmmmm, mmm .mmmmm.mmmm m mmmmmmmmmm m mmmmmmmmmmmmmmmm m mm mmm m mmmmmmmmm, m mmmmmmm mmm m.m m m m m m m
REV-483 EX AFP (01-03) xx NOTZCE OF DETERNTNATZON AND ASSESSMENT
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN xN
ESTATE OF PURSELL WILBUR S FZLE NO.21 0:5-1076 ACN 201 DATE 11-15-2004
ESTATE TAX DETERHZNATZON
1. Credit For State Death Taxes as Verified
2. Pennsylvania InherAtance Tax Assessed
(Excluding Discount and/or Interest)
Inheritance Tax Assessed by Other States
or Territories of the United States
CExcluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
5. Pennsylvania Estate Tax Due
TAX CREDZTS:
25/561.52
.O0
.O0
25/561.52
.00
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX CREDZT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
~IF PAID AFTER TH[S DATE, SEE REVERSE S/DE (ZF TOTAL DUE 1S LESS THAN $1, NO PAYHENT 1S RE~UZRED
FOR CALCULATZON OF ADD[TZONAL ZNTEREST. ZF TOTAL DUE 1S REFLECTED AS A 'CREDZT' (CR), YOU NAY BE
DUE A REFUND. SEE REVERSE SZDE OF THZS FORM FOR /NSTRUCTZONS.)
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
To fulfiX1 the requirements of Section Z140 (b) of the Inheritance and Estate Tax Act, Act 23 of ZOO0.
(72 P.S. Section 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILES, AGENT.
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (REV-1313). Applications are available online at wee.revenue.state.pm.us,
any Register of Hills or Revenue District Office, or the Department's Z4-hour anseering service for forms ordering:
1-800-36Z-lOGO; services for taxpayers with special hearing and / or speaking needs= 1-BOO-4qT-3OZO (TT only).
Any party in interest net satisfied eith the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at
www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you must receive a confirmation number and processed date from the
Board of Appeals websJte. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box ZBiOZ1, Harrisburg, PA 171lB-lOll. Petitions may not be foxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
C) 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 Revise Unit, P.O. Box ZB0601, Harrisburg, PA 171Z8-0601~
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lEO1) for an explanation of administratively correctable errors.
PENALTY=
INTEREST:
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 the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this not[ca.
For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax
return becomes delinquent at the expiration of nine (09) months from the date of death.
For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return
becomes delinquent at the expiration of eighteen (18) months from the date of death.
Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (AZ) percent par annum
calculated at a daily rata of .00016~. All taxes ehich became delinquent on or 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 198Z through ZOO4 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .0005~8 1988-1991 llZ .000301 ZOOX 92 .O00Z~7
1985 162 .000438 199Z 92 .000247 ZOOZ 6Z .000164
198~ 1IX .OOO301 1993-1994 7Z .00019Z 2003 52 .000137
1985 13Z .000356 1995-1998 9Z .O00Z~7 ZOO4 ~Z .000110
1986 IOZ .000274 1999 7Z .00019Z
1986 iOZ .O00Z7~ ZOO0 8Z .O00Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
X NUHBER OF DAYS DELINQUENT X DAILY 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.
FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE
IN THE
ESTATE OF WILBUR S. PURSELL, DECEASED
KNOW ALL MEN BY THESE PRESENTS, that WHEREAS Wilbur S. PurselI, late of
Camp Hill, Cumberland County, Pennsylvania, deceased, died testate on December 21, 2003,
having first made his Last Will and Testament, which was duly executed October 17, 2003 and is
t-..,,"
c;:,;)
duly recorded in Cumberland County Courthouse, Register of Wills, File No. ZO"\l3-l 076:::;
1 ",.."~
WHEREAS, the said Wilbur S. PurselI, by the aforesaid Last Will and Tes~ent,"i?amec,i
,. w
Patricia A. Pursell as Executrix of his Last WilI and Testament;
-0
-"';".
) ~,
WHEREAS, Letters Testamentary on the estate of said decedent were d~IY issued!ix the
Ul
Register of Wills of Cumberland County on December 31, 2003 and were granted to Patricia A.
Pursell, hereinafter called Personal Representative;
WHEREAS, the said Personal Representative has gathered the assets of the estate of the
said decedent, and the assets consist of personal property to a total value of $871,879.25 as set
forth in Exhibit A, which is an accounting of the said Personal Representative, and which is
attached hereto and made a part hereof and marked Exhibit A;
WHEREAS, the balance for distribution as shown in the said statement marked Exhibit A
has been distributed as herein indicated in accordance with the terms of the Last Will and
Testament of the said decedent;
NOW, THEREFORE, KNOW YE, that we, Patricia Pursell, John PurselI and Gail ElIiott,
being the beneficiaries and heirs of the said decedent, and being those persons entitled to inherit
under said Last Will and Testament, and that we Patricia Pursell, John Pursell and Michele
Perkins, being the Trustees of the Testamentary Trust of Wilbur S. PurselI, do alI hereby
acknowledge that we have received from the aforesaid Personal Representative, in fulI
I
v.
satisfaction and payment, all sum or sums of money, legacies, bequests and devices as are given,
devised and bequeathed to us and/or to the Testamentary Trust of Wilbur S. Pursell, pursuant to
the terms of the Last Will and Testament and Testamentary Trust of Wilbur S. Pursell, which
amounts we have received and which amounts are set opposite the named beneficiary in the
Distribution Schedule attached hereto and marked as Exhibit "B";
AND, we do hereby stipulate that in order to avoid the expense and time involved in the
filing of a formal account and schedule of distribution, we agree that no account is necessary,
and we do hereby agree that we do consent to distribution being made without the filing of an
account and schedule of distribution, the same to be with the same force and effect as if it had
been filed and confirmed by the Orphans' Court Division of the Court of Common Pleas,
Cumberland County Branch.
THEREFORE, we and each of us do hereby remise, release, quit claim and forever
discharge the Personal Representative, Patricia A. Pursell and the Attorney for the Estate
Marielle F. Hazen, Esquire, their heirs, executors, administrators and assigns of and from the
said estate and from all actions, suits, payment, accounts, reckoning, claims and demands
whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever
touching upon the estate of the said decedent; and each of us do further hereby covenant and
agree that should any liability come due to the estate of the said decedent after the signing of this
agreement, each of us do hereby covenant and agree with each other and the aforesaid Personal
Representative that we will contribute pro rata our share of the estate to satisfy any and all
claims, demands, suits or causes of action which may be successfully prosecuted against the said
estate or the aforesaid Personal Representative after the signing, sealing and delivery of this
Family Settlement Agreement and Final Release.
2
IN WITNESS WHEREOF, we have hereunto set our hands and seals this _ day of
,2005.
Witness
iCJ '. . . ( ':J V) r5
-:) If purl (/ j, W.J. 0,.1~/, 11 ,'(!'{lj'!-(
PatrICia A. Pursell, BeneficIary . . \j
John Pursell, Beneficiary
Witness
Gail Elliott, Beneficiary
Witness
Witness
QiJun;; C(. QlHlinCThlj4~
Patricia A. Pursell, Trustee ;
John Pursell, Trustee
Witness
Witness
Michele Perkins, Trustee
3
COMMONWEALTH OF PENNSYLVANIA )
) ss:
County of )
day of
, 2005, before me, a Notary
On this the
Public, the undersigned officer, personally appeared Patricia A. Pursell, 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 seal.
Notary Public
4
IN WITNESS WHEREOF, we have hereunto set our hands and seals this _ day of
,2005.
Witness
Patricia A. Pursell, Beneficiary
Witness
Witness
Gail Elliott, Beneficiary
Patricia A. Pursell, Trustee
Witness
Witness
J
Witness
Michele Perkins, Trustee
3
COMMONWEALTH OF PENNSYLVANIA
)
) ss:
)
~~
, 2005, before me, a Notary
County of ~iJ/J.#~?'1 d-
On this the ~ of
Public, the undersigned officer, personally appeared John Pursell, known to me or satisfactorily
proven to be the person whose name is subscribed to the within instrument, and acknowledged
that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~
NOTARIAL SEAL .
NS Notary Public
l<AflEN E.. EVA C inberland County
Camp Hili Sma, cu. es May 6, 2001
I !>Iv eommisslon I-XPU
6
IN WITNESS WHEREOF, we have hereunto set our hands and seals this /0 day of
~1J
,2005.
Witness
Patricia A. Pursell, Beneficiary
Witness
John Pursell, Beneficiary
Su d)~
Witness
~.
, 'l~
Elliott, Ben ciary
Witness
Patricia A. Pursell, Trustee
Witness
John Pursell, Trustee
Michele Perkins, Trustee
Witness
3
STATE OF IOWA
County of 0Wra- .
On this the ! (:; day of
)
) ss:
)
J-ef)
, 2005, before me, a Notary
Public, the undersigned officer, personally appeared Gail Elliott, 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 seal.
:5Lu ;;t~
Notary Public
ri"" SUE FRIEST
~ !' Commll.lllon Number 725S44
M~ Commlalon Expires
lb.... 17, 2llO8
5
IN WITNESS WHEREOF, we have hereunto set our hands and seals this / tc---rljday of
\~IJ
,2005.
Witness
Patricia A. Pursell, Beneficiary
Witness
John Pursell, Beneficiary
Witness
Gail Elliott, Beneficiary
Patricia A. Pursell, Trustee
Witness
John Pursell, Trustee
Witness
~aJ~
ltness
~GCUJ'~
Michele Perkins, Trustee
3
STATE OF CONNECTICUT
)
) ss:
)
//rc#F/E.?,b C-T
/
. .
County of ~/ rGIIA E'/-2;
On this the /;;., ~ day of
;EA~~/~>/
, 2005, before me, a Notary
Public, the undersigned officer, personally appeared Michele Perkins, 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 seal.
~~4 . c-/
N tary P lie ~ am""" 5,;'/0';; / 17/3 Y 0;1
7
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DISTRIBUTION TO BENEFICIARIES
Name
John Pursell
Gail Elliott
Wilbur S. Pursell Testamentary Trust FBO Patricia A. Pursell
Amount
$ 45,000.00
$ 45,000.00
$729,518.64 *
* Actual cash distribution may be increased or decreased based on interest accrued, market value
of assets, presentation of an obligation and/or payment of additional charges.
EXHIBIT "B"
} L
i '-t
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
*'
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX Z80601
HARRISBURG PA 171Z8-0601
REV-756 EX lFP 112-1M1
03-14-2005
PURSELL
12-21-2003
21 03-1076
CUMBERLAND
202
WILBUR S
MARIELLE F HAZEN ESQ
M F HAZEN LAW OFFICE
2000 LINGLESTWN RD 30
HBG PA 17110
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
REY=736-EiiC-AFP-Toi:.ozr----..-Niffici--oj:--liETi-RMINATIo'N-Aifli-A'ifsEssMENT-----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF PURSELL
WILBUR
S FILE NO.21 03-1076
ACN 202
DATE 03-14-2005
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
25.561.32
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
25.561. 32
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl. YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
oS"'-