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Home My WebLink About02-1032PETITION FOR PROBATE and GRANT OF LETTERS Estate of MERRILL S. KENDIG No, o~~ Uo?-~03~ also known as To: Deceased Social Security No. 201-18-5571 Register of Wills for the County of Cumberland in the Commonwealth of Pennsvlvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the executrix named in the last will of the above decedent, dated Mav 8, 1997 and codicil(s) dated NONE (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Newburg, Cumberland County, Pennsylvania, with h is last family or principal residence at 3 North Water Street. P.O. Box 117. Newburg. PA 17240 (list street, number and municipality) Decedent, then 78 years of age, died 10/31 /02 at Chambersburq Hospital, Chambersburq. PA Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never ajudicated incompetent: No Exceptions Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 300.000.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 1.000.00 situated as follows: 1/2 Interest in Mountain Land situate in Hopewell Township, Cumberland County, PA WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. (testamentary; administration c.t.a.; administration d.b.n.c t.a.) vV _~ v c ~v va ~n r 3 North Water Street, P.O. Box 117 Newburg PA 17240 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 taste 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 well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~ u~~-- ~=~ -' '~ 20th ~ before me this _~ day of t ( ~ <~ November - 2002 ~ ~~~ Donna M. Otto,1st Deputy R gist ,~~(~~ ~ ~ sue, ~ , , No. 21-2002-1032 Estate of MERRILL S. KENDIG ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW _ November 20th, 2002 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated5/8/97 described therein be admitted to probate and filed of record as the last will of MERRILL S. KENDIG and Letters Testamentary are hereby granted to D. MARIE KENDIG Register oY Wills ~~i~ Donna M. Otto, 1st Deputy FEES Probate, Letters, Etc. $ 305.00 Short Certificates (3 .) . . $ 9.00 lxi>~l~ax .x-Pages . (.5.) . $ ~•~ JCP $ 10.00 TOTAL $ 339.00 Filed. November .20th,. 2002. . RICHARD K. HOSKINSON No 00100 ATTORNEY (Sup. Ct. LD. No.) 147 East Washington Stree± Chambersbura PA 17201 ADDRESS 717-263-8535 PHONE MAILED LETTERS TO ATTORNEY ON 11-20th, 2002 his is to certit}~ that the inforl7barion here given is correctly copied front an original certificate of d«rar~~~ duly fileLi ~~~r~~ mr ;r Local Registrar. The ori;=ina.l certificate will be forwarded to the State Vital Records Office for permai~I:°r:r,ilis.g. WARNING: It is illegal to duplicate this copy by photostat or photograph. J/ Fee for this cerrificrre, $2.00 ~ ~ ~ ~~ ~,. - ~ ~ocal l2c~isrrar ;• P X711147 ~~. ~~ ,- aa« ,,, veT COMMONWEALTH Of PENNSyLVAN1A • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEOENTIFrca. Mtlnla. Lail 9E% ,,^ SOCIAL SEC 'NUMBER GATE OF DEATH ~,MerM. Da.. mrl ,. 'j S, ~. 'r' s~20] - f8 - ss71 •~ 10-31-2002 AOE ILar eernayl UNDER t YEM UNDER t DAY M MC OP Fn•o• Dray ans- we~wrtcumne onae~r anM __ __ -_._.__ Maehe . OM Hone I MYwtw t run. OeY,Vrtl 9eNaFaeyn Couaryl NpSPflyy. • b Inpoorn® ER/OUPrnm^ oDA^ ",,,"'""'°' ^ awarte.^ ,°~'~'~ 78 Yn. 11-27-1923 New urg, PA COUNTY OF OEATN COY, BONG. TWP OF DEATH In rot ne~MN•rt. p.e filar Ano nxrwi OE ORgNW7 RACE ~ Amrcan mm.n, BNeM, vma• .tc ISPeeNI - R• gX La. ^ MY••. t9•eMCIMn , ,. Franklin .,. Chambersbur Chamberabur Hos ital ~"i°"'~M10~n'~`' a• White DECEDENT'S IISUAI OCCUPRgN KBlOOP BII&NE VYtIB OECEDENTE RIN DENT'S'- MN91Ml Ul+Mrnen SUM1vING SPOUSE In w•. ~.m mawnnemat S-MMED FOHCEST U ~~~~ r~,~o,•.o„ino,y moat . araM.tB•1waPnolurr.sraal 6r TEChTIiCalCE[1{'.gr h•~CNO^ /PtT rtaa5.1 M D M i h M i d ~ 12 2 . ar e o n arr e ,~, ~ „ Carpentry Teacher ,,,, , ,~, DE«DENT'S MABB10 N70NE98 r$1rM.Cry/Twn,SWe. Zp Cone) DECEDENT'! ~h ^ w aeewR+wwl• .. PA 3 North Water Street . . . o DM ACTUK rn.sw. aESIDEi~ aec.d.a P.O. Box 117 s••*r^b^•^• 1i•"• a Newburca Cumberland °r"'"'eT „ [~ ~,,~ii0 ~°maiitl~ La ~, ~. enyy,e ~~ FATHER'S NAME IF4Y. Mtlae. Lwl) MOTHER'S NAME (fil. Mbae. MrerrSr.rnel ,•, James G. Kendig Melva Reed ~ B1FOIMMNT's NAME (fypelPriq B AP 'S MALBq IBN••1. :8111e. LpCatltq . D. Marie Kendig 3 N. Water St.., P.O. BOx 117, Newburg, PA, 17240 METHOD aP asroerraN . rwme w acagN ~ oxpwen. 9tr.. zb BtAa ® CrrnMbn ^ Rrnorel Mom HIYe ^ ~!'• Dex wrl a filter PIeLv O .Bm^ oBwrsn~M ^ 11-04-2002 Spring Hill Cemetery Shippensburg PA 17257 a ~ 1 nd ta, , S1e. ' ~~ RK NSEE 011 PERSON ACTING AS SI1CN LICENSE NUMBER ~ Sq w ~ NAME AND 9SOf ° J , 012984-L u. ~ • ~, t3['ticer F.H. Inc. , bLSg, PA .17257 CapYM Nettie R7MC ONy When nrlnyinq 1MUwlamy ,EeMM tmN. Nte eltn PMw rNan. - LICENSE NUMBEa DATE SgNED IMarM Day `Merl Pnyecirt.ra ewrM.wl.tnaawtn l n aa ggMM,re aner ( ~ /~'C ~ - (9 ~/ L-Fy7-E . ~ ti /3i / ' . wm yerr a ~ ~., ' C - MEdCAIEXAAIINERICOaOHERy . n«wz~2errreeeartpMlenM TIMEWDEATH .11Y) vn•n rlt•P•ItaAte•. «•a. ~' 1M^ /0 3r a z.. /35b M. H . 77. IA11T 1: EnNrtM tleeeeee. MtAtrlwaaurgfeetow wniar wtrtllM naaM. 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CERTIPIlR ICNCM only onN •ClIRI-YMO-NYlKYAN ralty,crrt eerMyta uuw d nwm whet ar~ahar onwcen Mee V•naAmW tlwM ara emtpatan Iwn rJI CE retBa.MaryMneMNnBe.neemaaraeaewaunern•Iq.hem.mwr.Mw ..............................................._.... ... ::. DaE sgNED IMenm. Dw. tMan R l J %s •w1DNDIBICINB ANO ClIRN'YBq PHYl1GAN IPnyx+n can wawnurq aeetlt rtOwra,vgaarr al aeMatt ^ rM rtdAwblMwowLQ rM mM/nrw•brM m lM a M 4 MM d ~ ! - ......................... eeewra n, e , a P ee, n . TO Br. raamy Mrt•••.•B•. QQEEAA7THH (Ittin 27) ~ or ~ ~ 'IRDICAL EXAMBiERMARONER On BLe brW e/ enrninelktn ntwla MmsLlgalron. In my oplnMHt, detRB aeawl W d tlN MM. MN. aW pNn. (nL dw W BM ewr(q alA ^ mwrer r MaLM ................................................................ .... ....... ............. ate. ~ ... ~'1 BOK01f1 (~b at. .. REOtSTRAR'S $gNATURE ANO NVMBER DATE FN.ED , ~ ~ ~. ~~~ osaatt~ Z®6~i ~~ LAST WILL AND TESTAMENT 21-2002-103?_ I, MERRILL S. KENDIG, of 3 North Water Street, Newburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give all of my jewelry, clothing, furniture, automobiles, and other articles of personal or household use (not including cash stocks or other securities or general investments), including insurance on that property to my beloved wife, D. Marie Kendig, if she survives me by thirty (30) days. If she does not survive me by thirty (30) days, I give all that property in equal shares to my children, namely, Victoria A. Kaye, Susan C. Franklin and Diane E. Pharo, in equal shares on a per stirpes distribution basis. THIRD. If my beloved wife, D. Marie Kendig, survives me by the sixtieth (60th) day, I then give, devise and bequeath to the trustee hereinafter named, IN TRUST, to be known as Fund A such amount, if any, as when added to other property included in my gross estate for Federal estate tax purposes and not qualifying for the marital or charitable deduction, which property passes under prior provisions of this Will or otherwise than under this Will or is paid directly to the Trustees and allocated by them to this Fund A will produce a Federal estate tax in my estate, prior to the use of such credits, equal to the total of the available unified credit and the credit for state death taxes (other than those imposed solely to obtain the credit under Section 2011 of the Internal Revenue Code). This amount shall be computed prior to the payment of death taxes and may be satisfied with cash or with assets in kind at their market value on the date of distribution. Any property in my taxable estate which would not qualify for the marital deduction shall be allocated to this Fund A. If any assets passing under this Will or paid directly to the Trustees are not included in my gross estate for Federal estate tax purposes, I give the same, or direct the Trustees to allocate the same, to Fund B, in addition to the amount hereinbefore specified. If no amount is held in this trust during my wife's lifetime, nevertheless the trust shall be considered as being in existence for the purpose of receiving funds at my wife's death. Said Fund A shall be held IN TRUST for the following purposes: A. To pay the net income therefrom to my wife, D. Marie Kendig, if she so elects, for and during the term of her life, in such periodic installments as she may elect and which shall be practical and convenient to the Trustee, with said election to be made by Wife within fourteen days after receipt of written notice from Trustee that net income is available for payment. Trustee shall report to Wife in writing at least asoften asquarter-annually as to the income being generated by Fund A, which shall be available to Wife under this Paragraph. -.. MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 TRUSTEE of any property which passes under this Will or otherwise, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of Shippensburg, Pennsylvania, AS TRUSTEE, NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of twenty-one (21) years, with the following powers in addition to those presently given by law: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; B. The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; C. The power to sell any and all real estate, within the discretion of the said Trustee. D. The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age oftwenty- one (21) years, without the necessity of a formal adjudication of the Trustee's account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; E. The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively; SIXTH. I nominate, constitute and appoint my wife, D. Marie Kendig, to be the Executrix ofthis my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint my children, Victoria A. Kaye, Susan C. Franklin and Diane E. Pharo, or those children who survive me, to be the Co-Executors of this my Last Will and Testament. SEVENTH. I direct my above-named Executor and Trustee to retain the legal services of the lawfirm of Mark, Weigle and Perkins as this firm is familiar with my affairs and has been trusted by me for many years. EIGHTH. I direct that neither my personal representatives nor Guardians shall not be required to give bond for the faithful performance of their duties in any jurisdiction. b MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 726 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 IN WITNESS WHEREOF, I, Merrill S. Kendig, have hereunto set my hand and seal to this my Last Will and Testament, written on four pages, the first three pages signed for identification only, this ~ '~' day of ~G~, 1997. ~ ~ ~ ~ ,~~. ~ (SEAL) This instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. ~.~ 1... " ~\ l iy MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. I, Merrill S. Kendig, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before e by Merrill S. Kend' ,the Testator this ~'~~day of f~2"~ , 1997. MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 726 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 NOTARIAie 5ER1 Jerty A. Weigle, Wafiry Public erg. PA Cumbe-4and County Cfbtlt111r~1on Expireec Juy X1,1998 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. _ i /~ j, ^ ,~ .~, the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Merrill S. Kendig, the Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and ~~oluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. 1991'7 ~i~ r~ - _~ ~,.. _~- ~ ~ 1 r j I ' ~~ ' ~ w ~ ',~ Y r ~; SEAL ,ienyA. welple, Rotary PubWc Strtppenatrr~np, PA Crrrrrberlab Cowttyy My t;omrrr~elon ~I $1,19918 MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-Y 397 Sworn or affirmet to and subscr' d (' befor '' me by ~~ Q. ~ ' s `~ ; n AI ~ and _ , witnessest, this ~ day of CERTIFICATION OF NOTICE UNDER RULE 5 61a) Name of Decedent: MERRILL S. KENDIG Date of Death: 10/31/02 Will No Admin. No. 21-2002-1032 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules wa served on or mailed to the following beneficiaries of the above-captioned estate on1/30/03 . Name Address D. MARIE KENDIG 3 N Water St P O Box 117 Newburg PA 17240 VICTORIA A. KAYE 329 Raaaed Ed ae Road Chambersburg PA 17201 SUSAN C. FRANKLIN 2215 Telfair Way Charleston SC 29412 DIANE E. PHARO 20 Inde endence Drive Shi ensbur PA 17257 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: j Date: 1 /30/03 ~ ~ / Signature Narne: RICHARD K HOSKlNSON Address: 147 East Washington Street Chambersburg PA 17201 Telephone(717) 263- 8535 Capacity: Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: HOSKINSON RICHARD K ESQ 232 LINCOLN WAY EAST CHAMBERSBURG, PA 17201 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: ssN: 2o~-~a-5571 FILE NUMBER: 2102-1032 DECEDENT NAME: KENDIG MERRILL S DATE OF PAYMENT: 01 / 24/ 2003 POSTMARK DATE: 01 /23/2003 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/31 /2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 59,500.00 TOTAL AMOUNT PAID: REMARKS: D MARIE KENDIG C/O RICHARD HOSKINSON ESQUIRE CHECK# 0094 SEAL INITIALS: VZ RECEIVED BY: DONNA M. OTTO 59,500.00 DEPUTY REGISTER OF WILLS REV-1162 EX~11-96) NO. CD 002089 REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT HOSKINSON RICHARD K ESQ 147 EAST WASHINGTON STREET CHAMBERSBURG, PA 17201 ACN ASSESSMENT CONTROL NUMBER fold TOTAL AMOUNT PAID: REMARKS: D MARIE KENDIG C/O RICHARD K HOSKINSON ESQ SEAL CHECK# 0098 INITIALS: JA RECEIVED BY: DONNA M. OTTO AMOUNT 5707.1 1 DEPUTY REGISTER OF WILLS REV-1162EX(11-96) N0. CD 002853 REGISTER OF WILLS ~1 fir' INVENTORY Estate of KENDIG, MERRILL S. No. 21 02 1032 also known as Deceased Date of Death 10/31 /02 Social Security No.201-18-5571 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/We verify that the statements made in this inventory are true and correct. I/V1/e understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative Name of Attorney: RICHARD K. HOSKINSON ~.~ , , f1... ~ t / ~ ~~' t.~ ~~ --- ~ ~~ , '1 I.D. No.: 00100 D. MARIE KENDIG, Executrix ' " Address: 147 EAST WASHINGTON STREET Dated July 29, 2003 CHAMBERSBURG PA 17201 Telephone: 717-263-8535 Description 11826 Shares ALLIED IRISH BKS P L C ~ 27.825/Share CUSIP 019228402 IRA CERTIFICATE OF DEPOSIT / 25 Months ! 3.16% Account Number 87000273283003 $20,000. FACE /CERTIFICATE OF DEPOSIT / 18 Months / 2.18% Account Number 87008000444240 $20,000. FACE /CERTIFICATE OF DEPOSIT / 60 Months / 4.67% Account Number 87008000444259 $15,000. FACE /CERTIFICATE OF DEPOSIT / 14 Months / 1.99% Account Number 87008000444968 $10,000. FACE /CERTIFICATE OF DEPOSIT / 13 Months / 1.99°G, Account Number 87008140889725 (Attach Additional Sheets if necessary) Value 329,058.45 -~ ~ 907.82 ~, 20,008.36 Total 15,007.36 10,001.64 395,055.28 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. 20,071.65 RW-4 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003082 HOSKINSON RICHARD K ESQ 147 EAST WASHINGTON STREET CHAMBERSBURG, PA 17201 fold ESTATE INFORMATION: Ssly: 201-18-5571 FILE NUMBER: 2102-1032 DECEDENT NAME: KENDIG MERRILL S DATE OF PAYMENT: 10/03/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 1 0/31 /2002 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ $185.76 TOTAL AMOUNT PAID: REMARKS: RICHARD K HOSKINSON ESQUIRE CHECK# 7973 SEAL INITIALS: AC RECEIVED BY: DONNA M. OTTO REV-1162 EX(11-961 5185.76 DEPUTY REGISTER OF WILLS REGISTER OF WILLS /~ io ~ - ~i BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 \ HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RICHARD K HOSKINSON HOSKINSON & WENGER 147 E WASHINGTON ST CHAMBERSBURG PA 17201 REV-1547 EX ~FP (01-03) DATE 09-15-2003 ESTATE OF KENDIG MERRILL S DATE OF DEATH 10-31-2002 FILE NUMBER 21 02-1032 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER POR_TION_ FOR YOUR RECORDS -~ ----------------------------------------- REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMEWT, ALLOWANCE OR --------------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KENDIG MERRILL S FILE NO. 21 02-1032 ACN 101 DATE 09-15-2003 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN SASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 425,549.28 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) 2 0,468.97 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 49.34 11. Total Deductions (11) 0 , rl 8 31 12. Net Value of Tax Return (1 405 030 97 13. Charitable/Governmental Bequests; Non-elected 9113 Trus 2) ts (Schedule J) (13) , . .00 14. Net Value of Estate Subject to Tax 405 t14) , 030.97 NOTE: if an assessment was issued previously, lines reflect figures that include th t 14, 15 andior 16, 17, 18 and 19 will e otal of ALL ASSESSMENT OF TAX: returns assessed to date. 15. Amount of Line 14 at Spousal rate (15) 163, 001 .43 00 _ 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) X 242,029.54 X 045. . 10,891.33 17. Amount of Line 14 at Sibling rate (17) 00 12 18. Amount of Line 14 taxable at Collateral/Class B rate (18) . - X .00 X 15 - .00 00 19. Principal Tax Due . TAX CREDITS: (lg)= 10,891.33 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-23-2003 07-29-2003 CD002089 CD002853 500.00 9,500.00 .00 707.11 TNTCDCCT TC ruwnnrn - -- - -- -......~~., .....vav.. v~ vv-cuuJ AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT 10,707.11 BALANCE OF TAX DUE 184.22 INTEREST AND PEN. 1.54 TOTAL DUE 185.76 ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT'' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TBTS FnQM rno rucre....~~...... (1) .00 (2) 329 , 058.45 (3) .00 (4) .00 (5) 65 ~ 996.83 (6) .00 (n 30,494.00 (8) REV-1470 EX (&88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 INHERITANCE TAX EXPLANATION OF CHANGES Merrill S. Kendig (FILE NUMBER 2102-1032 Harry Herr acN --- 101 SCHEDULE ITEM NO. EXPLANATION OF CHANGES K _ Life factor changed from .36472 to .35379. Based on date of death 10-31-2002 IRS table 4.2% Age of life tenant 74 ROw Page 1 . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128.0601 1,-IOI-il O/c(, REV -1500 ?}-- INHERITANCE TAX RETURN RESIDENT DECEDENT REV-1500 EX" (a.OQ~ OFFICIAL USE ONL,' FILE NUMBER 21 -0 2 1 032 "'COiiiTv"COOE -YEAR- - - 'NCiM6ER-- DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INIT1AL) f- Z W C W U W C KENDIG MERRILL S. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM.OD-Year) SOCIAL SECURITY NUMBER 201-18-5571 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w ... ,,"" ,,"''' w"" :E:~g "..., !1l 10/31/2002 11/27/1923 (IF APPliCABlE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) o 3. Remainder Return (dais of death prior to 12-13-82) o 5. Federal Estate Tax Return Required _ 8. T olal Number of Safe Deposit Boxes lXJ 11. Election to tax under Sec. 9113(A) (Attach 3ch 0) KENDIG D. MARIE [X] 1 Original Return D 4 limited Estate [X] 5. Decedent Died Testate (Atlachcopy of WI) o g. litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date ofdealhafter 12-12-82} o 7. Decedent Maintained a Living Trust (Allachcopy of Trust) o 10. Spousal Poverty Credit (dale of death between 12.31-91 and 1.1-95) fifi$liiWfiQIilI\lOlrt~l*l.IIIIlIiS'llbiAttl*l.~~ltllliljilllllNel!B~~i'rtoo:tAlllNlll:ilmAtl6$$llQOUlllllj)j~iilttEil't6, NAME COMPLETE MAILING ADDRESS RICHARD K. HOSKINSON FIRM NAME (If Appleab.) HOSKINSON & WENGER TELEPHONE NUMBER 717-263-8535 ... z w o z o .. ., w '" '" o " CHAMBERSBURG 147 EAST WASHINGTON STREET 17201-2536 ...-....- ';....J1_. OFFICIAL USE ONLY 1. Real Estate {Schedule A} 2. Stocks and Bonds (Schedule B) c 329,058.45 F 3. Closely Held Corporation, Partnership or Sole-Proprietorship (1) (2) (3) (4) (5) 4. Mortgages & Notes Receivable (Schedule D) 65,996.83 30,494.00 z o i= ::5 => f- a: <l: U W a:: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6 JOintly Owned Property (Schedule F) (6) o Separate Billing Requested (8) 425,549.28 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8 Total Gross Assets (total Lines 1-7) 9 Funeral Expenses & Administrative Costs (Schedule H) (9) 10 Debts of Decedent. Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (tolal Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 20,468.97 49.34 14 Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ => 0.. :!! o U ~ f- 15. Amount of Line 141axable at the spousal tax rale, or transfers under Sec. 9116 (a)(1.2) 167,095.12 237,935.85 X ~(15) X .045 (16) X 12 (17) X 15 (18) (19) (11) (12) (13) 20,518.31 405,030.97 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate (14) 405,030.97 18. Amount of Line 14 taxable at collateral rate 10,707.11 10.707.11 20 0 ....................................}...}}iiiiiiisSSURETOAiiiSweRAIlliNilUE&Tllill'lSlllNR.... ..RsiifsiDEANDRECHeoiKMATRiiii:;{..... 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's ComDlete Address: STREET ADDRESS 3 NORTH WATER STREET P.O. BOX 117 CITY I STATE I ZIP NEWBURG PA 17240 Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2. CreditslPayments A. Bpousal Poverty Credit 8. Prior Payments C. Discount (1) 10,707.11 9.500.00 500.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 10,000.00 T otallnteresUPenalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make to: REGISTER OF AGENT 0.00 707.11 707.11 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did deeedent make a transfer and: Yes No a. retain the use or income of the property transfened;..... ............................................................. 0 [ZJ b. retain the right to designate who shall use the property transferred or its income; ......................... .......... 0 [ZJ c. retain a reversionary interest; .or.. D [R] d. receive the promise for life of either payments, benefits or care?. 0 [ZJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................... ... ............. ............. ..................... ....... 0 [ZJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 [ZJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............. ............... ............................. .. ........... ........ [ZJ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalies of pe~ury, I declare thai I haye examined this return, inclldin~ accomp~ying schedules and statements, ood 10 the best of my knowiadge and OOlef. it is true, correct and compete Declaration of preparer other than the personal representative IS based on 81 mfOffilation of which preparer has 81Y knowedge. SIGNAT~ OF PER JON RESPONSIBLE FOR FILING RETURN L 77{a~;r-t'r~t ADD:gS 7JJ11 (e S~ !leL 19u-(2(b PREPA ROTHER R PRESENTATIVE e~e ,~ 147 EAST WASHINGTON STREET DATE ij~/O ?' ADD ., 7 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 PB. 99116 (a) (1.1) (i)l 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.B. 99116 (a) (1.1) (ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disciosure 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.B. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the deeedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.B. 99116(1.2) [72 PB 99116(a)(I)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.B. ~9116(a)(1.3)]. A sibling is defined, under Bection 9102, as an indiVidual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX +.(6-98) * COtvNONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF KENDIG MERRILL S FILE NUMBER 21 02 1032 All property jointly-owned with right of survIvorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 11826 Shares ALLIED IRISH BKS P L C @ 27.825/Share CUS/P 019228402 VALUE AT DATE OF DEATH 329,058.45 TOTAL (Also enter on line 2. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 329 058.45 REV.1508 EX +'(6-98) '* C0fv\\o10NWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF KENDIG MERRILL S. FILE NUMBER 21 02 Include the proceeds of litigation and the date the proceeds were received by the estate All property jointly-owned wtth right of survivorship must be disclosed on Schedule F. 1032 ITEM NUMBER 1. DESCRIPTION IRA CERTIFICATE OF DEPOSIT /25 Months /3.16% Account Number 87000273283003 VALUE AT DATE OF DEATH 907.82 2. $20,000. FACE / CERTIFICATE OF DEPOSIT /18 Months / 2.18% Account Number 87008000444240 20,008.36 3. $20,000. FACE / CERTIFICATE OF DEPOSIT /60 Months /4.67% Account Number 87008000444259 20,071.65 4. $15,000. FACE / CERTIFICATE OF DEPOSIT /14 Months /1.99% Account Number 87008000444968 15,007.36 5. $10,000. FACE / CERTIFICATE OF DEPOSIT /13 Mon'I's /1.99% Account Number 87008140889725 10,001.64 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 65 996.83 REV~1510 EX" (6.98) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAA RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF KENDIG MERRILL S FILE NUMBER 21 02 1032 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse slde of the REV-1500 COVER SHEET IS yes DESCRIPTION OF PROPERTY ITEM NClUOE'THE NAME OF THE TRANSFEREE,THEIl RB..ATIOHStFTO DECEDENT AtIl OA TE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSfER ATTACHACQl'YOFTHEOEEDFORREAlESTATE VALUE OF ASSET INTEREST VALUE (1FAPf'L1CAllLE) 1. AMERICAN GENERAL INSURANCE COMPANY 10,000.00 100.% 10,000.00 TAX DEFERRED ANNUITY A 100-872-25F Beneficiary: D. Marie Kendig, Wife 2. SUN AMERICA 20,494.00 100.% 20,494.00 TAX DEFERRED ANNUITY A6-37112261A Beneficiary: D. Marie Kendig, Wife TOTAL (Also enter on line 7 Recapitulation) $ 30 494.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX,' (12-99) * COfvNONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF KENDIG MERRILL S FILE NUMBER 21 02 1032 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. FOGELSANGER-BRICKER FUNERAL HOME INC., SHIPPENSBURG, PA 7,224.60 2. SPRING HILL CEMETERY - Grave Opening 390.00 3. NEW HOPE BANQUET FUND - Luncheon 300.00 4. SHULL-KOONTZ - Memorial Marker 603.00 B. ADMINISTRATIVE COSTS: Not Claimed 1 Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representallve(s) Street Address City State Zip Year(s) Commission Paid 2. Attorney Fees -RICHARD K HOSKINSON OF HOSKINSON & WENGER LAW OFFICES 7,900.00 3. Family Exemption: (If decedent's address is /lot the same as claimant's, attach explanation) 3,500.00 Claimant D. MARIE KENDIG Street Address 3 NORTH WATER STREET, P.O. BOX 117 City NEWBURG State PA Zip 17240 Relationship of Claimant to Decedent WIFE 4. Probate Fees - CUMBERLAND COUNTY REGISTER OF WILLS $339.00 + $25.00 364.00 ( Filing Fees-Inventory & REV-1500 ) 5. Accountant's Fees 6. Tax Return Prepare~s Fees 7. THE SENTINEL - Legal Advertising I Executrix's Notice 112.37 8. CUMBERLAND LAW JOURNAL - Legal Advertising I Executrix's Notice 75.00 TOTAL (Also enter on line 9, Recapitulation) $ 20468.97 (If more space IS needed, insert additional sheets of the same size) REV,.1512 EX + (6.98) * SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COfvlv'lONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF KENDIG MERRILL S FILE NUMBER 21 02 1032 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. CHAMBERSBURG HOSPITAL - Balance Due VALUE AT DATE OF DEATH 49.34 TOTAL (Also enter on line 10. Recapituiation) $ (If more space is needed, insert additional sheets of the same size) 49.34 REV.,5,3EX>'W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DeCeDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER I S ?1 n? 103? RELATIONSHIP TO OECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [Include outright s~ousal distributions, and transfers under See 9116(,)(1. II 1- D. MARIE KENDIG WIFE CREDIT SHELTER TRUST 3 North Water Street, P.O. Box 117, Newburg, PA 17240 UNDER PARAGRAPH THIRD OF WILL Remainder Interest: VICTORIA A KAYE DAUGHTER 33-1/3% of Trust Remainder 329 Ragged Edge Road, Chambersburg, PA 17201 SUSAN C. FRANKLIN DAUGHTER 33-1/3% of Trust Remainder 2215 Telfair Way, Charleston, SC 29412 DIANE E. PHARO DAUGHTER 33-1/3% of Trust Remainder 20 Independence Drive, Shippensburg, PA 17257 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1- "NONE" 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. "NONE" 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) REV-1514 EX + (6-98) * CQtNv10NWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet FILE NUMBER KENDIG MERRILL S 21 02 1032 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. [K]WiII o Intervivos Deed of Trust 0 Other D. MARIE KENDIG 8/11/29 ...-...:.-,..:..,..:..,.....,.....,.............,.....,.....,.....,.....,.....,.....,.....,: .I~II............. 74 [2g Ule or DTerm of Years OUfeor DTerm of Years DLifear DTerm af Years DLifear DTerm af Years 1. 2. Value of fund from which life estate is payable Actuarial factor per appropriate table Interest table rate - 0 31/2% 0 6% $ .36472 374.536.97 o 10% [K] Variable Rate 4.2 % 3. Value of life estate (Line 1 multiplied by Line 2) $ 136,601.12 ....\....\.... ~tJi~~flllliAfi...... i...........!;i.#ii:iMi!iiiAill. 1. 2. Value of fund from which annuity is payable .. . . . . . . . Check appropriate block below and enter corresponding (number) Frequency 01 payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) DLifear OTerm af Years OUfeor DTerm of Years DLifear DTerm of Years OUleor DTerm of Years $ o Monthly (12) o Other ( ) 3. Amount af payout per periad $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 0 6% 0 10% 6. Adjustment Factor (see instructions) . 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and periad D Variable Rate % payaut is at end of period, calculation is : Line 4 x Line 5 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 more space is needed, insert additional sheets of the same size) REV"""""~7. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS ESTATE OF FILE NUMBER KENDIG. MERRILL S. 21 02 1032 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) ofthe Inheritance & Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This eiection applies to the Trust (maritai. residual A. S, Sy-pass. Unified Credit, etc.l. It a trust or similar arrangement meets the requirements 01 Section 9113(A), and: a. The ~ust or similar arrangement is listed on Schedule 0, and b. The value at the ~ust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the ~ansteror's personal representative may specificaily identity the trust (ail or a fractional portion or percentage) to be included in the election to have such ~ust or similar property ~eated as a taxable ~ansler in this estate. II less than the entire vaiue 01 the ~ust or similar property is included as a taxable ~ansfer on Schedule 0, the personal representative shall 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 01 the ~ust or similar arranQement Included as a taxabie asset on Schedule O. The denominator is equal to the totai value of the ~ust or similar arranQement PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arrangement. DESCRIPTION VALUE CREDIT SHELTER TRUST FOR BENEFIT OF WIFE, D. MARIE KENDIG UNDER PARAGRAPH THIRD OF WILL REMAINDER TO CHILDREN TOTAL $ 374,536.97 LIFE INTEREST REMAINDER INTEREST $136,601.12 $ 237,935.85 374,536.97 PartA Totai $ 374536.97 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE CREDIT SHELTER TRUST FOR BENEFIT OF WIFE, D. MARIE KENDIG UNDER PARAGRAPH THiRD OF WILL REMAINDER TO CHILDREN TOTAL $ 374.536.97 LIFE INTEREST REMAINDER INTEREST $ 136.601.12 $ 237.935.85 374,536.97 Part B Total $ (If more space is needed, insert additional sheets of the same size) 374536.97 - LAST WILL AND TESTAMENT 21-2002-1032 I, MERRILL S. KENDIG, of 3 North Water Street, Newburg, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give all of my jewelry, clothing, furniture, automobiles, and other articles of personal or household use (not including cash stocks or other securities or general investments), including insurance on that property to my beloved wife, D. Marie Kendig, if she survives me by thirty (30) days. If she does not survive me by thirty (30) days, I give all that property in equal shares to my children, namely, Victoria A. Kaye, Susan C. Franklin and Diane E. Pharo, in equal shares on a per stirpes distribution basis. THIRD. If my beloved wife, D. Marie Kendig, survives me by the sixtieth (60th) day, I then give, devise and bequeath to the trustee hereinafter named, IN TRUST, to be known as Fund A such amount, if any, as when added to other property included in my gross estate for Federal estate tax purposes and not qualifying for the marital or charitable deduction, which property passes under prior provisions of this Will or otherwise than under this Will or is paid directly to the Trustees and allocated by them to this Fund A will produce a Federal estate tax in my estate, prior to the use of such credits, equal to the total of the available unified credit and the credit for state death taxes (other than those imposed solely to obtain the credit under Section 2011 of the Internal Revenue Code). This amount shall be computed prior to the payment of death taxes and may be satisfied with cash or with assets in kind at their market value on the date of distribution. Any property in my taxable estate which would not qualify for the marital deduction shall be allocated to this Fund A. If any assets passing under this Will or paid directly to the Trustees are not included in my gross estate for Federal estate tax purposes, I give the same, or direct the Trustees to allocate the same, to Fund B, in addition to the amount hereinbefore specified. If no amount is held in this trust during my wife's lifetime, nevertheless the trust shall be considered as being in existence for the purpose of receiving funds at my wife's death. Said Fund A shall be held IN TRUST for the following purposes: A. To pay the net income therefrom to my wife, D. Marie Kendig, if she so elects, for and during the term of her life, in such periodic installments as she may elect and which shall be practical and convenient to the Trustee, with said election to be made by Wife within fourteen days after receipt of written notice from Trustee that net income is available for payment. Trustee shall report to Wife in writing at least as often as quarter-annually as to the income being generated by Fund A, which shall be available to Wife under this Paragraph. !trt~J\^~oA,J~ )~ MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW ~ 126 EAST KING STREET - SHIPPENSBURG, PA 17257.1397 Net income not elected by Wife to be distributed to her shall remain in Trust A, become a part of principal, and shall be distributed in accordance with all of the' provisions of Fund A as provided under this my Last Will and Testament. B. As much of the principal of this trust as my trustee from time to time thinks advisable for the health, support, maintenance, education and travel objectives of my wife, D. Marie Kendig. It is my intent that distributions under this paragraph be made so that my wife may be cared for and maintained in the manner of living and in the station of life to which she is accustomed at my death even to the exhaustion of all principal of this trust taking into account her other readily available assets; C. My trustee may apply the net income of this trust for the support of my wife, D. Marie Kendig, should she by reason of age, illness, or any other cause, in the opinion of my trustee and a competent physician be incapable of disbursing it; D. In addition to the above provisions, my wife, D. Marie Kendig, shall have the power to direct my trustee to pay to her or to apply out of principal in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5,000.00) DoHars or five percent (5%) of the then aggregate value of the trust principal. This power is noncumulative and can be exercised only by an instrument in writing signed by my wife, D. Marie Kendig, and delivered to my trustee; E. Upon the death of my beloved wife, D. Marie Kendig, or upon my death if she predeceases me, I then direct that the then remaining principal and any accumulated or undistributed income shaH be distributed to my children, Victoria A. Kaye, Susan C. Franklin and Diane E. Pharo, on a per stirpes distribution basis. F. I, Merrill S. Kendig, appoint the Dauphin Deposit Bank and Trust Company of Harrisburg, Pennsylvania or its successor to be the Trustee under paragraph Third of this my Last Will and Testament. FOURTH. I give, devise and bequeath all of the rest and residue of my estate, real, personal and mixed, whatsoever and wheresoever situate to my beloved wife, D. Marie Kendig, which is to be known as Fund B under this my Last Will and Testament. In the event that my beloved wife, D. Marie Kendig, should predecease me, I then direct that all of the rest and residue of my estate become a part of Fund A and held in the manner described in Paragraph Third of this my Last Will and Testament. In the further event that my beloved wife, D. Marie Kendig, and I should die under such circumstances that there is no sufficient evidence that we have died otherwise than simultaneously, it shall be conclusively presumed that my said wife, D. Marie Kendig, survived me, FIFTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-one (21) years, I then give and bequeath said beneficiary's share to and appoint as !YfohJ),'.o2J )f~A~ MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 "" TRUSTEE of any property which passes under this Will or otherwise, DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of Ship pens burg, Pennsylvania, AS TRUSTEE, NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of twenty-one (21) years, with the following powers in addition to those presently given by law: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; B. The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; C. The power to sell any and all real estate, within the discretion of the said Trustee. D. The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of twenty- one (21) years, without the necessity of a formal adjudication of the Trustee's account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; E. The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively; SIXTH. I nominate, constitute and appoint my wife, D. Marie Kendig, to be the Executrix of this my Last Will and Testament; if she be unable to fulfill the duties of Executrix, I then nominate, constitute and appoint my children, Victoria A. Kaye, Susan C. Franklin and Diane E. Pharo, or those children who survive me, to be the Co-Executors of this my Last Will and Testament. SEVENTH. I direct my above-named Executor and Trustee to retain the iegal services of the lawfirm of Mark, Weigle and Perkins as this firm is familiar with my affairs and has been trusted by me for many years. EIGHTH. I direct that neither my personal representatives nor Guardians shall not be required to give bond for the faithful performance of their duties in any jurisdiction. fr[OJ\~~~-f ~ l~~ ,,~ -.-- .....- -~'""~....~ ~,,,....~.....~,........,,.....,.. n~ ,......"'... ;~<::I, IN WITNESS WHEREOF, I, Merrill S. Kendig, have hereunto set my hand and seal to this my Last Will and Testament, written on four pages, the first three pages signed for identification only, 6 .:E& day of 1YLoe; this ,1997. 'fr1!)l)): p-P .-l. )ft:?.-HCRr!(SEAL) This instrument was by the Testator, on the date hereof, signed, published and declared by him to be his Last Will and Testament, in our presence, who at his request and in the presence of each other, we believing him to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. , ~ ARf /'.C^ cfIl;;;( /1 ~ U~Q (U Wilt MARK. WEIGLE AND PERKINS - ATTORNEYS AT lAW _ 126 EAST KING STREET _ SHIPPENSBURG, PA 17257.1397 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, Merrill S. Kendig, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 11( flJI,'PfJ-1, ~ .~ Sworn or affirmed to and acknowledged before ~ Merrill S~~, the Testator thisql(] uayof A.~. I ,1997. q. NOTARIAL SEAL Jelly A. weigle. Notary Public ~ PACumberlandCounly 1lal1\l111,.11lIl ElcpI/Is July 31, 1998 COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND w,~t'Q'llfQIii:f ~iCU rMkdltlf ' the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Merrill S. Kendig, the Testator, sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator, signed the will as witnesses; and that to the best of our knowledge the Testator was at the time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. ~O~ (}1. Km~ l NOt SfAl JIrry A. w.IaIt. NolIIy PubIlc /IIolpj1lnlllllQ. PA CUnlbo.....cI County My~,.,' '.. _31,1998 MARK, WEIGLE AND PERKINS _ ATTORNEYS AT LAW _ 126 EAST KING STREET _ SHtPPENSBURG, PA 172:57-1397 STATUS REPORT UNDER RULE 6.12 Name of Decedent' MERRILL S. KENDIG Date of Death' 10/31/02 Will No. 21-2002-1032 Admin. No. Pursuant to Rule 6. 12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate' 1.State whether administration of the estate is complete' Yes X No ~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete · 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court ? Yes No X b. The separate Orphans' Court No. (if any ) for the personal representative's account is' c. Did the personal representative state an account informally to the parties in interest ? Yes X No ~ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. J' Signature RICHARD K. HOSKINSON Name (Please type or print ) 147 EAST WASHINGTON STREET CHAMBERSBURG PA 17201 Address (717) 263-8535 "'5;., ' :: .... '"-"'-'-~"~i~1". _,~ D Tel . No . ~' "') Capacity · ~ Personal Representative [g: [ d g [ d% 170, X Counsel for personal representative ~---==~ JAN 0 8 2007 Nora F. Blair, Esquire NORA F. BLAIR AND ASSOCIATES Supreme Court ID #45513 5440 Jonestown Road Post Office Box 6216 Harrisburg, PA 17112-0216 (717) 541-1428 NFBLA W@comcast.net IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA ORPHAN'S COURT DIVISION NO. 2005-01032 ESTATE OF JEAN E. WITTHOFT ORDER AND NOW, this I L'" day of :r &....11 ~ ,2007, upon review of the administrator's Answer to Motion to Make Rule Absolute, it is hereby ORDERED AND DECREED that the Motion is denied. Further, Shane B. Kope, Esquire, is directed to assure that service is properly made on all future documents and that Certificates of Service filed with this Court are properly dated. /Ii r-~,"' (::.::.:.:' 0:.:.:'':) :;~ ........ 0""\ -0 Jo o U1 '-' - ') ---)"1 Distri bution: Nora F. Blair, Esquire, PO Box 6216, Harrisburg, PA 17112-0216 Shane B. Kope, Esquire, 4660 Trindle Road, Suite 201, Camp Hill, PA 17011 In Re: ESTATE OF JEAN E. WITTHOFT ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-05-1032 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 01/16/07 JUDGE'S INITIALS: KAH TIME STAMP DATE: 01/16/07 IN RE: ORDER """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" SERVICE TO: NORA F BLAIR, ESQ; SHANE B KOPE, ESQ METHOD OF MAILING: ENVELOPES PROVIDED BY: ~ USPS DRRR o HAND DELIVERED o OTHER_ ~ PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: 01117/07 """"""""""""""""""""""""""""""""""""""""""""""""""""""""""',',"" SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: o USPS DRRR o HAND DELIVERED o OTHER_ o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: Deputy I Clerk of Orphans' Coutt