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HomeMy WebLinkAbout03-0670Estate of Mildred E. Hand also known as Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS No. Irvin~ Hand Petitioner(s), who is/are 18 years of age or older, apply(les) for: , Deceased Social Security No. 093-14-9463 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or ~l Decedent, dated 5/29/96 and codicil(s) dated 9/6/01 named in the Last Will of the State relevant circumstances, e.g., renunciation, death of executor, etc Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incapacitated: B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland residence at 121 November Drive, Borough of Camp Hill (list street, number and municipality) Decedent, then 80 years of age, died Ma)/9 ,2003 , at Camp Hill (Location) 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 ........................................................................................ $ Total ..................................................................................................................... $ Real Estate situated as follows: County, Pennsylvania, with his/her last family or principal 25,000.00 25,000.00 Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I Typed or printed name and residence Signature Irvin~ Hand 121 November Drive, Apt. 3 Camp Hill, PA 17011 Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and 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 representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this 41-h day of . ~ . )/ ~-% ,x DECREE OF REGISTER Estate of Mildred E. Hand Deceased No. 21-2003-670 also known as Social Security No: 093-14-9463 Date of Death: 5~9~03 AND NOW, Auclust 13th , 2003 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ~ Testamentary I-i of Administration (ct.a.d.b.n.c.t; pendente lite; durante absentia; durante minoritate) are hereby granted to Irvinc, I Hand in the above estate and that the instrument(s), if any, dated May 29, 1996, and September 6, 2001 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ 60.00 Short Certificate(s) ....5. .......... $ 15.00 Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages( ? ) .............. $ 21.00 Codicil ................................. $10.50 JCP Fee ................................. $ Inventory & Tax Forms ............. $ Other ...................................... $ Donna M. Otto,lsst Deputy TOTAL ............................. $ 116.50 RW-7A AttOrney;" :',~% 10. O0 Attorney: C~:'le7sjr~l' E~:~T--I~!JIII, ~quire I.D. No: 15617 Address: 3631 North Front Street, Harrisburg] Telephone: (717) 232-7661 DATE FILED: August 13th, 2003 Mailed Letters to Attorney on 8/13/2003. PA 17110 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA OATH OF SUBSCRIBING WITNESS Estate of Mildred E. Hand also known as , Deceased No. 21-2003-670 Charles J. DeHart, III, and Fa)/L. Pottei~ler (each) a subscribing witness to the I~ codicil(s) ~] will(s) presented herewith, (each) duly qualified according to law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence an~] in the presence of each other I~ in the presence of the other subscribing witness(es). 3631 North Front Street Harrisburcj (Signature) PA 17110 ,~ ~. ~~Address)~_~, 426-¢Duke Street (...,~natu re) Enola PA 17025 (Address) Sworn to or affirmed and subscribed before me this '~¢¢'"'~' day of My Commission Expires: NOTARIAL SEAL TAMARA S. HAIR, Notary Public Susquehanna Township, Dauphin County My Commission Expires Aug. 26, 2004 (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission,) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. RW-2 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA OATH Estate of Mildred F. Hand OF SUBSCRIBING WITNESS No. 21-2003-670 also known as Deceased Charles J. DeHart, III, and Nancy L. Breski (each) a subscribing witness to the [~ codicil(s) ~ will(s) presented herewith, (each) duly qualified according to law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence anc[~ in the presence of each other [~ in the presence of the other subscribing witness(es). ~,/ (Signature) 3631 North Front Street Harrisbur~ PA 17110 217 Zion~Road~- Newbur~ (Address) (Signature) PA 17240 (Address) Sworn to or affirmed and subscribed before me this . :~"~ day of "2acro~mPU s~sion Expir;s: - ' ' NOTARIAL SEAL TAMARA S. HAIR, Notary Public Susquehanna Township, Dauphin County My Commission Expires Aug, 28, 2004 (Signature and seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's commission.) NOTE: To be taken by officer authorized to administer oaths. Please have present the original or copy of instrument(s) at time of notarization. RW-2 FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF MILDRED E. HAND I, MILDRED E. HAND, of Camp Hill, Cumberland County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated May 29, 1996. ITEM I. I hereby revoke Item VIII of my Last Will and Testament and in lieu thereof provide as follows: ITEM VIII. I nominate, constitute and appoint my husband, Irving Hand, to be and act as my sole Executor of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my husband, Irving Hand, I nominate, constitute and appoint my sister, Gertrude Solomon, and Fulton Financial Advisors, N.A., to be and act as my co-Executors of this my Last Will and Testament. In the event my sister cannot act for any reason whatsoever, I appoint my friend, Leroy D. Kline, Jr., to be and act as the individual co- Executor of this my Last Will and Testament, in conjunction with Fulton Financial Advisors, N.A., as co-Executor as provided hereinabove. No personal representative or fiduciary appointed herein shall be required to post bond or give any security. ITEM II. In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated May 29, 1996. IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of ~~~,~_ , 2001. Signed, published and declared on the date thereof by the above- named MILDRED E. HAND as and for the sole Codicil to her Last Will and Testament dated May 29, 1996, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. C~/ ~~---r~.,.. , n^u~.. ~ Residing at 3631 North Front Street · } Residing at 95-752/25683 CaLDWeLL & KeaRNS A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 363~ NORTH fRONT STREet HARRISBURG, PENNSYLVANIA 17110 LAST WILL AND TESTAMENT O__F MILDRED E. HAND I, MILDRED E. HAND, of Camp Hill, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make and publish this my Last Will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. ITEM I. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my decease. ITEM II. For purposes of information, I declare that all household goods and furnishings are held as tenants by the entireties with my husband, Irving Hand, and the same shall pass to him absolutely. ITEM III. I give unto my husband, Irving Hand, all items of tangible personal property including any automobiles that I own at the time of my death along with any insurance thereon provided he survives me. In the event my husband, Irving Hand, does not survive my death, I give such items of tangible personal property as identified on a memorandum of gifts prepared by me in my handwriting which I shall attach to this Last Will and Testament and may change from time to time. In the event no such memorandum of gifts is attached to this Will, it shall be conclusively presumed that no specific gifts are intended. I give all the rest, residue and my estate unto Fulton Bank, of Lancaster, ITEM IV. remainder of Pennsylvania, Trustee under an Inter Vivos Trust Agreement created by me on the 29th day of May, ITEM V. by law, I authorize my Executor, following powers: 1996. In addition to the powers given hereinafter named, to have the A. To retain any or all of the assets which it may receive from my probate estate, if any, without regard to any principle of diversification, risk or productivity. B. To invest in all forms of property without restriction to investments authorized for any type of fiduciary. C. To compromise any claim or controversy. D. To borrow money from any person, including the Trustee and to mortgage or pledge any real or personal property. E. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases all for such prices and upon such terms and conditions as it deems proper. F. To repair, alter or improve any real or personal property. G. To distribute in cash or in kind or partly in each at valuations fixed by it. H. To purchase investments at premiums and to charge premiums to income or principal or partly to each. I. To subscribe for or to exercise options for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and to generally exercise all the right of security holders or employees of any corporation. J. To employ attorneys, accountants, engineers and such other persons, professional or otherwise, as may be necessary for the proper administration of this estate and to pay their compensation from my estate. K. To carry on any business owned or controlled by me at my death for whatever period of time the Executor shall think proper, and the Executor shall have the power to do any and all things he or she deems necessary or appropriate, including the power to incorporate the business, the power to borrow and to pledge assets contained in my estate as security for such borrowing, and the power to closeout, liquidate, or sell the business at such time and upon such terms as the Executor shall deem best. ITEM VI. It is hereby directed that my Executor, hereinafter named, shall pay all inheritance, state, succession and legacy taxes to which my estate or the transfer of any property hereunder may be subject and to charge such tax as part of the administration, payable out of my residuary estate. ITEM VII. If my husband, Irving Hand, and I shall die under such circumstances that the order of our deaths cannot be established, it shall be conclusively presumed for all purposes of this Will that my husband predeceased my death. ITEM VIII. I nominate, constitute and appoint my husband, Irving Hand, to be and act as my sole Executor of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my husband, Irving Hand, I nominate, constitute and appoint my sister, Gertrude Solomon, and Fulton Bank to be and act as my co-Executors of this my Last Will and Testament. In the event my sister cannot act for any reason whatsoever, I appoint my husband's nephew, Joel Simons, to be and act as the individual co-Executor of this my Last Will and Testament, in conjunction with Fulton Bank as co-Executor as provided hereinabove. appointed herein shall security. No personal representative or fiduciary be required to post bond or give any 5 IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of ~"~ , 1996. MILDRED E. H~AND The preceding instrument, consisting of this and five other typewritten pages, was on the date thereof signed, published and declared by MILDRED E. HAND, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. Residing at Charles J. DeHart. I 3631 North Fr~ Streel Harrisburg, Pennsylvania 17110 69382-1 Residing at OF MILDRED E. HAND CALDWELL & KEARNS A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANia 17110-1533 CALDWELL & KEARNS August04,2003 DATE: CHE #: 39658 AMOUNT: $116.50 ACCOUNT: 1 PAID TO: Register of Wills DISBURSEMENT AMOUNTS: MATTER AMOUNT D34491 116.50l EXPLANATION: Register of Wills - Probate REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Mildred E. Hand Date of Death: 5/9/03 Will NO. c~ / - O ~ - ~ ~'~ Admin. No. 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 8/4/03 · Name Address Irving Hand 121 November Drive, Apt. 3 Camp Hill PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:. Date: 8/4/03 Capacity: Signature Name: Charles J. DeHart, III, Esquire Address: 3631 North Front Street Harrisbur,q PA 17110 Telephone(717)-2327661 X Personal Representative Counsel for Personal Representative !::V-1500 EX + (6-G~) " COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV?I i O INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FiLE NuMBER - COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER Hand, MildredE. 0 9 3- 1 4- 9 4 6 3 DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 05/09/2003 03/17/1923 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Irving Hand ~oo z Z Z o C~ ILl n,, 0 r~l. Original Return -'-]4. Limited Estate [~]6. Decedent Died Testate (A~ch copyofWill) ~]9. Litigation Proceeds Received NAME Charles J. DeHart, III, Esquire FIRM NAME (IfAp¢cable) CALDWELL & NEAP, NS TELEPHONE NUMBER (717) 232-7661 [~2. Supplemental Return E~4a. Future Interest Compromise (date of death after 12-12-82) E~]7. Decedent Maintained a Living Trust (Attach copy of Trust) E~IO. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) COMPLETE MAILING ADDRESS 3631 North Front Street Harrisburg [~]3. Remainder Return (da~ of death prior to 12-13-82) [-"-~ 5. Federal Estate Tax Return Required ~ 8. Total Number of Safe Deposit Boxes [] 11. Election to tax under Sec. 9113(A) (A~tach Sch O) PA 17110 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ] Separate Billing Requested 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 (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 54,229.42! ~. _. 323,825.26''.~-~ OFFICIAL USE ONLY (8) 378,054.68 5,063.00 (11) 5,063.00 372,991.68 (12) (13) (14) 372,991.68 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. 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. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19, Tax Due 20. 372,991.68 x 0 X X .12 X .15 (15) (16) (17) (18) (19) Decedent's Complete Address: ' ' STREET ADDRESS 121 November Drive, Apt. 3 CITY Camp Hill ISTATE PA zip 17110 Tax Payments and Credits: 1. Tax Due(Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) Total Credits ( A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + 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. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) Make Check Payab/e to: REGISI'ER OF WILLS AGENT' PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ........................................ [] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurre~l after December 12, 1982, did decedent transfer property within one year of death' without receiving adequate consideration? ............................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF~PERSON RESPONSI FOR F G RETURN DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS ,¢ Charles J. DeHart, · Harrisburg. Pennsylvania 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) (i)]. 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only 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. REV-1508 E,X + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Hand. Mildred FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1, Accounts held at Wachovia Bank N.A., consisting of the following: (See attached statement) (a) Checking account #1000293235429 - date-of-death balance (b) Certificate of Deposit #247412060955752 - date-of-death balance Accrued interest (c) Savings account #3082695000003 - date-of-death balance Accrued interest VALUE AT DATE OF DEATH 233.41 17,348.30 309.18 36,308.79 29.74 $ 54,229.42 TOTAL (Also enter on line 5, Recapitulation) i (If more space is needed, insert additional sheets of the same size) REV-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 Hand. Mildred E. This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is les. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATFACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (~F APPUC^SLE) VALUE 1. Fulton Bank Individual Retirement Account, payable to Irving 20,568.86 100. 20,568.8(~ Hand, surviving spouse - date-of-death value (See attached statement) 2. Wachovia Bank Individual Retirement Account, payable to 10,320.40 100. 10,320.4(; Irving Hand, surviving spouse - date-of-death balance (See attached statement) 3. Mildred E. Hand Revocable Inter Vivos Trust Agreement 292,936.00 100. 292,936.00 dated May 29, 1996, as amended, for the benefit of Irving Hand, surviving spouse - date-of-death value (See attached) TOTAL (Also enter on line 7 Recapitulation) $ 323,825.26 (If more space ~s needed, insert additional sheets of the same size) REV-1511 E,~ + (12-99), COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Hand. Mildred E. FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of PersonaI Representative (s) Irving Hand (Waived) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Caldwell & Kearns Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal - Legal advertising Carlisle Sentinel - Legal advertising TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 4,750.00 150.00 75.00 88.00 5,063.00 (If more space is needed, insert additional sheets of the same size) REV-1513 EX .+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Hand. Mi dre~t E. NUMBER I. 1. (c) II. 1. 1. FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NAME AND. ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] Irving Hand 121 November Drive, Apt. 3 Camp Hill, PA 17011 (a) Beneficiary under IRA accounts as listed on Schedule G (b) Beneficiary under Revocable Trust Agreement dated May 29, 1996, as listed on Schedule G Residuary estate payable to Fulton Bank, Trustee under Revocable Trust Agreement dated May 29, 1996, for the benefit of the surviving spouse Surviving Spouse 30,889.26 292,936.00 49,166.42 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 (If more space is needed, insert additional sheets of the same size) Revised as of 9/19/03 MILDRED HAND DATE OF DEATH VALUATION DATE OF DEATH - MAY 9, 2003 Mildred E. Hand Revocable Inter Vivos Trust Under Agreement Dated May 29, 1996 and Amended September 6, 2001 (Mildred E. Hand Owner) Shares Security Description DOD Value 29,850.746 Federated Muni Ultrashort CIA (254) 60,597.01 150 PNC Financial Services Group 6,674.25 358.425 Vanguard Instl Index Fund (94) 30,663.26 296 Wachovia Corp 11,545.48 308 Common Stock Fund 13,955.18 14,824 Tax Exempt Income Fund 158,939.21 10,561.25 Federated Treas Obligation MMF #398 (Cash) 10,561.25 Total Date of Death Value 292,935.64 Mildred E. Hand Spousal IRA under Agreement Dated March 12, 2003 Shares Security Description 20,568.86 Federated Treas Obligation MMF #398 (Cash) DOD Value 20,568.86 Total Date of Death Value 20,568.86 S'ult n Bank CAPITAL DIVISION · LANCASTERJCHESTER DIVISION DROVERS BANK DIVISION · GREAT VALLEY DIVISION (717)291-2589 August 19, 2003 Charles J. DeHart, II1 Caldwell and Kearns 3631 North Front St. Harrisburg, PA 17110-1533 Dear Mr. DeHart: RE: Mildred E. Hand, deceased May 9, 2003 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following Fulton Bank accounts were open at the date of death: Savings #1370-63724, open 8/4/97, balance $273.39 plus accrued interest $.06, joint with Irving Hand. CD #022-0172588, open 3/22/02, maturity 7/22/03, balance $10,627.24 plus accrued interest $44.81, paying 3.2%, join! with Irving Hand. CD #223-0033939, open 12/5/97, roll over 11/30/02, mat- urity 5/30/03, balance $618.03 plus accrued interest $3.23, paying 1.19%, joint with Irving Hand. If you have any further questions, please do not hesitate to contact me. Very. truly yours: O Christine Putt Smith Credit Confirmation Processor P O Box 4887 Lancaster, PA 17604 www.fultonbank.com 1 800-FULTON-4 Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-73 ! 3 Reference ID: 685830 August 27, 2003 CALDWELL & KEARNS ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PA 17110-1533 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: MILDRED E HAND (SSN# 096-14-9463) Date of Death: May 9, 2003 Account Type Deposit Account Information Account Date of Death Average Date Maturity Interest Number Balance Balance* Opened Date Rate Accrued Interest YTD Interest Paid Date Closed CERTIFICATE OF DEPOSIT LEGAL TITLE: IRVING HAND MILDRED E HAND 247412061094021 $ 10,000.00 3/15/2000 12/15/2005 $121.90 $0.00 CERTIFICATE OF DEPOSIT LEGAL TITLE: IRVING HAND MILDRED E HAND 247412291881572 $10,092.34 1/10/2003 1/10/2006 $7.59 $92.34 CERTIFICATE OF DEPOSIT LEGAL TITLE: IRVING HAND MILDRED E HAI'CD 247412050859713 $36,069.89 9/2/1999 $19.54 $366.08 8/4/2003 CERTIFICATE OF DEPOSIT LEGAL TITLE: IRVING HAND MILDRED E HAND 247412051183724 $12,426.51 5/5/2000 $4.36 $163.42 8/5/2003 CERTIFICATE OF DEPOSIT 247412060955752 LEGAL TITLE: MILDRED E HAND $ 17,348.30 I I/3/1999 $309.18 $0.00 7/9/2003 CHECKING 1000293235429 LEGAL TITLE: MILDRED E HAND $233.41 7/10/1991 n/a OOCO 020(314 CHECKING LEGAL TITLE: IRVING HAND MILDRED E HAND 1000322997764 $13,510.32 5/7/1981 Reference ID: 685830 $1.39 $5.22 CIIECKING 1010071425580 LEGAL TITLE: MILDRED E HAND IRVING ItAND $34,004.65 3/11/2003 $32.26 $77.15 IRA 257410090162594 LEGAL TITLE:MILDRED E HAND $10,268.27 For Beneficiary Claim Form information, please call 1 (800)669-2136. 2/25/1999 $52.13 $119.31 SAVINGS 3082695000003 LEGAL TITLE: MILDRED E HAND $36,308.79 7/1/1991 $29.74 $242.09 Account Type * Due to system limitations, we can only provide a twelve month average balance on depository accounts. Other Account Information Account Date of Balance Date Date Number Opened Closed Ledger Collected SAFE DEPOSIT BOX LEGAL TITLE: IRVING HAND MILDRED E HAND LOCATED ~ 1200 CAMP HILL MALL CAMP HILL PA 17011 717-737-8697 0758534800651 9/20/1996 * Date of death balance does not include accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were a%./'")nade that time veriod. during Servicenter Associate Phone: (540)563-7323 chc;ag 0000 000614 Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-00670 PA No. 21-03-0670 ESTATE OF HAND MILDRED E Late of CAMP HILL BOROUGH CUM~J_~-~_r~D U~U~'I'Y, Deceased Social Security No. 093-14-9463 day of Auqust & September 6th 2001 HAND MILDRED E WHEREAS, on the 13th dated May 29th 1996 to probate as the last will and codicil of 2003 instruments were admitted (LAw'r, ~'iMS'I', late of CAMP HILL BOROUGH , CUMBERLAND County, who died on the 9th day of May 2003 and, WHEREAS, a true copy of the will & codicil 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 HAND IRVING 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 13th day of August 2003. HeglsEer oz wz'l~-g/z ~ **NOTE** ALL ~S ABOVE APPEAR (LAST, FIRST, MIDDLE) FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF MILDRED E. HAND I, MILDRED E. HAND, of Camp Hill, Cumberland County, Pennsylvania, declare this to be the sole Codicil to my Last Will and Testament dated May 29, 1996. ITEM I. I hereby revoke Item VIII of my Last Will and Testament and in lieu thereof provide as follows: ITEM VIII. I nominate, constitute and appoint my husband, Irving Hand, to be and act as my sole Executor of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my husband, Irving Hand, I nominate, constitute and appoint my sister, Gertrude Solomon, and Fulton Financial Advisors, N.A., to be and act as my co-Executors of this my Last Will and Testament. In the event my sister cannot act for any reason whatsoever, I appoint my friend, Leroy D. Kline, Jr., to be and act as the individual co- Executor of this my Last Will and Testament, in conjunction with Fulton Financial Advisors, N.A., as co-Executor as provided hereinabove. No personal representative or fiduciary appointed herein shall be required to post bond or give any security. LAST WILL AND TESTAMENT OF MILDRED E. HAND I, MILDRED E. HAND, of Camp Hill, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make ~nd publish this my Last Will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. ITEM I. I direct that all my just debts and funeral expenses be fully paid and satisfied as soon as conveniently may be after my decease. ITEM II. For purposes of information, I declare that all household goods and furnishings are held as tenants by the entireties with my husband, Irving Hand, and the same shall pass to him absolutely. ITEM III. Hand, I give unto my husband, Irving all items of tangible personal property including any automobiles that I own at the time of my death along with any insurance thereon provided he survives me. In the event my husband, Irving Hand, does not survive my death, I give such items of tangible personal property as identified on a memorandum of gifts prepared by me in my handwriting which I shall attach to this Last Will and Testament and may change from time to time. In the event no such memorandum of gifts is attached to this Will, it shall be conclusively presumed that no specific gifts are intended. I give all the rest, residue and ITEM IV. remainder of my estate unto Fulton Bank, of Lancaster, Pennsylvania, Trustee under an Inter Vivos Trust Agreement created by me on the 29th day of May, 1996. ITEM V. In addition to the powers given by law, I authorize my Executor, hereinafter named, to have the following powers: A. To retain any or all of the assets which it may receive from my probate estate, if any, without regard to any principle of diversification, risk or productivity. B. To invest in all forms of property without restriction to investments authorized for any type of fiduciary. C. To compromise any claim or controversy. D. To borrow money from any person, including the Trustee and to mortgage or pledge any real or personal property. E. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases all for such prices and upon such terms and conditions as it deems proper. F. To repair, alter or improve any real or personal property. G. To distribute in cash or in kind or partly in each at valuations fixed by it. H. To purchase investments at premiums and to charge premiums to income or principal or partly to each. I. To subscribe for or to exercise options for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and to generally exercise all the right of security holders or employees of any corporation. 3 J. To employ attorneys, accountants, engineers and such other persons, professional or otherwise, as may be necessary for the proper administration of this estate and to pay their compensation from my estate. K. To carry on any business owned or controlled by me at my death for whatever period of time the Executor shall think proper, and the Executor shall have the power to do any and all things he or she deems necessary or appropriate, including the power to incorporate the business, the power to borrow and to pledge assets contained in my estate as security for such borrowing, and the power to closeout, liquidate, or sell the business at such time and upon such terms as the Executor shall deem best. ITEM VI. Executor, hereinafter named, It is hereby directed that my shall pay all inheritance, state, succession and legacy taxes to which my estate or the transfer of any property hereunder may be subject and to charge such tax as part of the administration, payable out of my residuary estate. 4 ITEM VII. If my husband, Irving Hand, and I shall die under such circumstances that the order of our deaths cannot be established, it shall be conclusively presumed for all purposes of this Will that my husband predeceased my death. ITEM VIII. I nominate, constitute and appoint my husband, Irving Hand, to be and act as my sole Executor of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of my husband, Irving Hand, I nominate, constitute and appoint my sister, Gertrude Solomon, and Fulton Bank to be and act as my co-Executors of this my Last Will and Testament. In the event my sister cannot act for any reason whatsoever, I appoint my husband's nephew, Joel Simons, to be and act as the individual co-Executor of this my Last Will and Testament, in conjunction with Fulton Bank as co-Executor as provided hereinabove. No personal representative or fiduciary appointed herein shall be required to post bond or give any security. 5 day of IN WITNESS WHEREOF, I have hereunto set my hand and seal this , 1996. MI ~DRED~' E. HAND (SEAL) The preceding instrument, consisting of this and five other typewritten pages, was on the date thereof signed, published and declared by MILDRED E. HAND, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. Residing at Charles J. DeHar~. l 3631 North Front Stree~ Harrisburg, Pennsylvania 17110 Residing at 69382-1 IN WITNESS WHEREOF, I have hereunto set my hand and seal this , 1996. (SEAL) The preceding instrument, consisting of this and five other typewritten pages, was on the date thereof signed, published and declared by MILDRED E. HAND, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. Residing Charles J. DeHark :~ 3631 North Frmt Sum Harrisburg, Pennsylvania 17110 at Residing at 69382-1 REVOCABLE INTER VIVOS TRUST AGREEMENT OF MILDRED E. HAND THIS REVOCABLE INTER VIVOS TRUST AGREEMENT, made this 29th day of May, 1996, between MILDRED E. HAND, of Camp Hill, Cumberland County, Pennsylvania, hereinafter called "Grantor", and FULTON BANK, of Lancaster, Pennsylvania, hereinafter called "Trustee" For purposes of clarity and understanding the Trust Agreement has been drafted in the first person singular. This trust is established as an Inter Vivos Trust to meet the several desires that I, Mildred E. Hand, have as Grantor: A. As a management vehicle into which I may deposit funds from time to time for investment purposes and derive income or a part of it for myself and my spouse during my lifetime. B. In the event of my death, to provide for the security of my husband, in the same manner to which they have become accustomed and to assure them of a continuing protection for their financial estates. C. To take the maximum advantage which is allowed me under the Federal Estate Tax Law to conserve against the impact of death taxes. D. In the event of my death, to enable my husband, Irving Hand, to reliably consult an institutional Trustee to guide him not only in the financial matters that are pertinent to this trust arrangement but also other financial matters in which he is interested. At my death the Trustee will receive certain proceeds that I have provided by a "pour-over provision" in my Will for the residue of my probate estate to be distributed to the Trustee. This Trust Agreement provides that upon my death a trust known as the Irving Hand Marital Trust shall be created for the sole benefit of my husband, Irving Hand, as well as a trust known as the Hand Family Trust for the benefit of my husband with eventual distribution to our family. My philosophy for the administration of the trust is stated as follows: A. Irving shall receive liberal benefits from the respective trusts and both income and principal may be used to provide these benefits. B. Although the Trustee shall exercise its sole discretion in the distribution of benefits from the Hand Family Trust, considerable emphasis should be accorded my husband's suggestion in this regard. I do not intend hereby to invest in Irving any power of appointment or control over the distribution of benefits from the Hand Family Trust, but I do direct that the Trustee shall reliably consult him in all matters concerning benefits which flow from that trust fund. C. The trust arrangement provides the opportunity for my husband to consult the Trustee concerning business matters. I 3 encourage this and would expect the highest degree of cooperation on the part of the Trustee in this regard. D. In essence, I want my financial matters managed by the Trustee, and after consultation with Irving, in the same way that a careful and prudent wife would so manage her own affairs. THEREFORE, in view of the purposes stated, I set forth the following instructions and directions which the Trustee accepts and agrees to perform to the best of its ability. ITEM I. During my lifetime, to the extent that I have funded this trust: A. The Trustee shall dispose of such part or all of the net income and principal as I may direct from time to time whether for the benefit of myself, any member of my family or any other person or institution. B. If in the opinion of the Trustee I become incapacitated through illness, age or other cause to properly handle my family financial affairs, the Trustee may, in its discretion, while it 4 believes such incapacity to continue, apply all or any part of the net income or principal of this trust for my benefit or for the benefit of my spouse, and without regard to any other financial means available to me. C. Any net income in any year which is not disposed of by the terms of the preceding paragraphs of this Item I shall be added to the principal of the trust at the end of each year. D. The Trustee shall render an account of income and principal at least annually and my written approval of this account will be binding upon all who are then or may thereafter become entitled to any benefits from this trust fund. ITEM II. Following my death, after insurance proceeds are collected by the Trustee as well as my net distributable probate estate and all other benefits that would accrue to this trust by virtue of my death, the Trustee shall hold such assets in further trusts as follows: 5 A. THE IRVING HAND MARITAL TRUST. If Irving survives me (and for purposes of this paragraph he shall be presumed to have survived me unless it appears unmistakably that he predeceased me), the Trustee shall set aside in a separate trust, a pecuniary amount which would reduce the federal estate liability of Grantor's federal estate to the lowest possible amount taking into account all credits and deductions available to Grantor, provided, however, that the state death tax credit shall be taken into account only to the extent that it does not result in an increase in state death taxes which would otherwise be payable. 1. Trustee shall only allocate to the marital trust assets which will qualify for the marital deduction. To the extent there is sufficient other property, Trustee shall not allocate to the marital trust any asset which would produce a tax credit in my estate or which is described in Section 691 of the Internal Revenue Code. 2. Grantor understands and acknowledges that there may be taxable gains recognized upon funding the pecuniary amount described above and that fluctuations in my estate during its administration may affect the amount of property available to fund the family trust. Further, it is my express intention and desire to provide a specific pecuniary amount to fund the marital trust herein and that all risks of loss and benefits of gain shall inure to the family trust and that the family trust shall bear the cost of any tax consequences upon funding the marital trust. 3. Trustee shall hold the marital trust as a separate trust and administer it as follows: a. During Irving's lifetime he shall be paid the income at least quarter-annually together with so much of the principal as the Trustee may deem desirable for meeting the liberal requirements of his health, maintenance, support, comfort and welfare, and in addition so much of the principal as he shall from time to time request in writing delivered to the Trustee. 7 b. Upon Irving's death the remaining values in the Irving Hand Marital Trust shall be paid to such person or persons, including her estate, in such manner and for such estates as he may appoint by his Last Will specifically referring to the power hereby conferred. c. If Irving fails in whole or in part to effectively exercise the above power, there shall be paid out of the principal not effectively appointed an amount equal to any increase in taxes and administration expenses payable by his estate because of the inclusion in his gross estate of the principal of this trust such payments to be made upon the certification of his personal representative of the sums due. The remaining principal of the trust not effectively appointed shall then be added to the principal of the Hand Family Trust hereinafter set forth. d. I further give Irving the power to withdraw such amounts from the principal of this marital deduction trust during his lifetime as he may desire, including the right to 8 withdraw all of the principal, but such withdrawals are to be evidenced by an instrument in writing signed by him and delivered to the Trustee. Further, if the Trustee should in its honest judgment believe Irving to be incapable of handling his financial affairs, it may, in the exercise of its discretion decline to distribute principal upon him written direction until his ability or inability to handle his financial affairs is determined by three competent individuals, one to be appointed by Irving, one to be appointed by the Trustee and these two individuals to appoint a medical physician as a third. The compensation of these individuals shall be paid from the Hand Family Trust, hereinafter provided. If the panel of individuals should determine either that Irving is incapable of handling his financial affairs or that he may become the victim of designing persons, by a majority vote of the panel, the principal of the Irving Hand Marital Trust shall not be distributable to him upon his request but the Trustee thereafter 9 shall apply, for his benefit, such amounts of principal as it may determine will liberally provide for his comfortable requirements. e. If any provisions relating to this Irving Hand Marital Trust shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and the provisions relative to this trust shall be read as if any portion thereof inconsistent with the allowance of the marital deduction is null and void. B. HAND FAMILY TRUST. After the Trustee has distributed to the Executor of my probate estate such amounts as it deems appropriate and proper to assist in the payment of death taxes or costs of administration, the balance of my trust estate shall be devoted and distributed to the Hand Family Trust for the following uses and purposes: 1. The Trustee, in its sole discretion, shall distribute amounts of income and principal to my husband, Irving, in such a manner that together with other benefits that are 10 available to him, he will be enabled to maintain a comfortable standard of living in the matters of support, health, education and general welfare. The Trustee shall consult closely with him in determining distributions of income and principal for his needs in order that the benefits from the fund will take into consideration his individual needs. It is my desire and direction that the Trustee so apply the benefits of the Trust, after consultation with Irving, that his financial affairs will be handled in the same manner that a prudent and careful wife would manage them. 2. With regard to distributing principal from the trust to Irving, the Corporate Trustee shall be cognizant of the fact that it would be advisable for him to liquidate principal in his own name and also the principal established in the Irving Hand Marital Trust before requesting any major sums of principal from the Hand Family Trust. 11 3. Upon the death of my husband, Irving, the Trustee shall divide and distribute the residuary balance remaining in said trust among such of the following as are then surviving: (a) Twenty (20%) percent to my sister, Gertrude Solomon. (b) Ten (10%) percent to my niece, Carol Mann, subject to the trust provisions as outlined hereinafter. (c) Five (5%) percent to my husband's grandniece, Esther Finizio. Helene Finizio. (d) (e) Beatrice Simons. (f) Simons. (g) Keith Simons. Five (5%) percent to my husband's grandniece, Twenty (20%) percent to my husband's sister, Ten (10%) percent to my husband's nephew, Joel Five (5%) percent to my husband's grandnephew, 12 Warren Simons. (h) Five (5%) percent to my husband's grandnephew, (i) Two and one-half (2.5%) percent to the City College of New York, Convent Avenue, New York City, New York, to be designated the Mildred and Irving Hand Scholarship Fund in Public Affairs. (j) Five (5%) percent to Ohev Sholom Temple, Front Street, Harrisbur§, Pennsylvania. (k) Five (5%) percent to the National Council of Jewish Women, New York City, New York. (1) Two and one-half (2.5%) percent to M.I.T., Massachusetts Avenue, Cambridge, Massachusetts, Department of Urban Studies, F. J. Adams Fund. (m) Two and one-half (2.5%) percent to Penn State (Harrisburg), Middletown, Pennsylvania, designated the Mildred and Irving Hand Scholarship Fund in Public Affairs. 13 (n) Two and one-half (2.5%) percent to the American Planning Association, Washington, D.C., in support of its research activities and/or scholarship support for students in the study of Community Planning. ITEM III. I authorize my Trustee to set aside, in a separate trust, any share provided for the benefit of my niece, Carol Mann, and continue to administer said funds as Trustee under the following terms and conditions: A. To pay the trust income to my niece, Carol Mann, in at least quarter-annual installments, for the remainder of her life. B. Upon the death of my niece, Carol Mann, the balance remaining in this separate trust shall be redistributed among the then-surviving beneficiaries of the Hand Family Trust as outlined in Item II.B. (3) as hereinabove provided. ITEM IV. Trustee Administrative Powers. I authorize the Trustee and any successors in trust to exercise the following powers in its sole discretion which shall be effective without court order or approval: 14 A. To retain any or all of the assets which it may receive from my probate estate, if any, without regard to any principal of diversification, risk or productivity. B. To invest in all forms of property without restriction to investments authorized for any type of fiduciary. C. To compromise any claim or controversy. D. In its sole discretion, to loan money to or to purchase assets from my probate estate, and also to pay from any assets received directly by the Trustee by virtue of my death, except assets that are exempt from any federal estate tax, any inheritance tax, estate or other tax imposed by reason of my death and particularly any such financial burden requested by my Executor. E. To borrow money from any person, including the Trustee and to mortgage or pledge any real or personal property. F. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales, exchanges or leases all for such prices and upon such terms and conditions as it deems proper. 15 G0 property. Ho To repair, alter or improve any real or personal To distribute in cash or in kind or partly in each at valuations fixed by it. I. To purchase investments at premiums and to charge premiums to income or principal or partly to each. J. To subscribe for or to exercise options for stocks, bonds, or other investments; to join in any plan of lease, mortgage, merger, consolidation, reorganization, foreclosure or voting trust and to deposit securities thereunder; and to generally exercise all the right of security holders or employees of any corporation. K. To register securities in the name of a nominee or in such manner that title shall pass by delivery. All voting and proxy powers of said securities shall be vested in the Trustee. 16 L. To assume continuance of the status of my beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable, without liability for disbursements made on such assumption. M. To add to the principal of the trust funds any real or personal property received from any person by deed, will or in any other manner. N. To exercise all power, authority and discretion given by this instrument after the termination of any trust created herein until the same is fully distributed. O. To commingle the assets of the trust funds in any one or more common funds for greater convenience and flexibility. P. To employ attorneys, accountants, engineers and such other persons, professional or otherwise, as may be necessary for the proper administration of this Trust Agreement and to pay their compensation from the Hand Family Trust. 17 Q. To carry any type of insurance policy on beneficiaries of this Trust Agreement and to pay premiums thereon from the Hand Family Trust. R. To terminate any trust herein created if, in the sole opinion of the Trustee, said trust is too small to administer relative to the administrative fee charged by the Trustee. ITEM V. Revoke or Amend. I reserve the power to amend or supplement, in whole or in part, or to revoke this trust at any time by giving written notice to the Trustee. The consent of the Trustee shall be necessary in the event of amendment or supplement but it shall not be necessary in the case of revocation. I further reserve the right to revoke any Will which contains pour-over provision of my residuary estate into this trust. I also reserve the right to fund this trust with property of any kind subject to the consent of the Trustee to accept the same. 18 ITEM VI. Institutional Truste~. I empower my husband, Irving, so long as he is competent, to request the resignation of the institutional Trustee appointed herein so long as another institutional Trustee is willing to accept the fiduciary responsibilities as set forth in this Inter Vivos Trust Agreement. The designated Trustee accepts this trust with this understanding. ITEM VII. Minority and Disability. Any income or principal payable to any beneficiary who is a minor or to a beneficiary who, in the sole judgment of my personal representative, is mentally or physically incapacitated, shall be held in trust by Fulton Bank, Trustee, during such minority or incapacity. Trustee is authorized, in its exclusive discretion, to expend from income or principal such sum or sums as may be necessary for the proper care, maintenance and support of such minor or incapacitated beneficiary directly, without the intervention of a guardian or committee; or Trustee may pay the same to any person having care or control of said beneficiary or 19 with whom the beneficiary resides, without any duty on the part of Trustee to supervise or inquire into the application of the funds by any person to whom payment is so made. Any income and principal not so expended by Trustee shall be retained by Trustee and paid to the beneficiary upon termination of the incapacity (including minority), or to the estate of the beneficiary if he or she dies before reaching the age of majority or while still incapacitated, as the case may be. For purposes herein contained, the age of majority shall be twenty-one (21) years. ITEM VIII. Spendthrift Clause. Benefits from the trust fund may be distributed directly or applied on the beneficiary's behalf as the Trustee deems appropriate. All shares or principal and income hereby given shall be free from anticipation, assignment, pledge or obligation of the beneficiary and shall not be subject to any writ of attachment or execution. ITEM IX. Compensation of Trustee. The compensation of the Trustee when acting hereunder shall be 20 established in accordance with its standard schedule of fees as may be in effect from time to time. ITEM X. Bond. Grantor directs that any fiduciary action hereunder shall not require the entry of a bond or other security in any jurisdiction in which said fiduciary may be called upon to act. ITEM XI. Situs of Trust. Cumberland County, Pennsylvania is hereby designated as the situs of the trust herein created and all questions pertaining to the validity and construction of this Inter Vivos Trust Agreement or the administration hereunder shall be determined in accordance with the laws of Pennsylvania, regardless of the jurisdiction in which this trust may at any time be administered. ITEM XII. Additions to ~h¢ Trust. The Grantor, or any other person, may at any time or from time to time, with the approval of the Trustee, transfer to the Trustee, by lifetime gift or by Will, any securities or other property. All 21 such additions shall be subject to all of the terms and conditions of this Agreement. IN WITNESS WHEREOF, I, MILDRED E. HAND, the Grantor of this Trust Agreement, have set my hand and seal the day and year first above written and the Trustee has thereafter caused it to be accepted by an appropriate and authorized officer and its corporate seal affixed. WITNESS: Accepted this day of ATTEST: 69394-1 MI~/~RED El HAND, "Grantor"  , 1996. FULTON BANK 22 FIRST AMENDMENT TO REVOCABLE DEED OF TRUST OF MILDRED E. HAND h'ili between Mildred E. Hand, of Camp Hill, Cumberland County, Pennsylvania, hereinafter called "Settlor", and FULTON FINANCIAL ADVISORS, N.A., formerly FULTON BANK, of Lancaster, Pennsylvania, hereinafter called "Trustee" WITNESSETH: WHEREAS, Grantor created a Revocable Trust Agreement under date of May 29, 1996; and WHEREAS, Trustee accepted the Revocable Trust Agreement under date of June 3, 1996; and WHEREAS, Grantor retained the right to revoke or amend said Trust Agreement during her lifetime NOW, THEREFORE, in consideration of the foregoing, the Grantor hereby modifies and amends her Revocable Trust Agreement dated May 29, 1996, provide in the following manner: Item II, Paragraph B, Subparagraph 3 is hereby amended to as follows: 3. Upon the death of my husband, Irving, the Trustee shall divide and distribute the residuary balance remaining in said trust among such of the following as are then surviving: (a) Thirty (30%) percent to my sister, Gertrude Solomon. (b) Ten (10%) percent to my niece, Carol Mann, subject to the trust provisions as outlined hereinafter. (c) Ten (10%) percent to my grandniece, Esther Finizio. Finizio. Simons. Simons. (d) Ten (10%) percent to my grandniece, Helene (e) Ten (10%) percent to my grandnephew, Keith (f) Ten (10%) percent to my grandnephew, Warren (g) Two and one-half (2.5%) percent to the City College of New York, Convent Avenue, New York City, New York, to be designated the Mildred and Irving Hand Scholarship Fund in Public Affairs. (h) Five (5%) percent to Ohev Sholom Temple, Front Street, Harrisburg, Pennsylvania. (i) Five (5%) percent to the National Council of Jewish Women, New York City, New York. (j) Two and one-half (2.5%) percent to M.I.T., Massachusetts Avenue, Cambridge, Massachusetts, Department of Urban Studies, F. J. Adams Fund. (k) Two and one-half (2.5%) percent to Penn State (Harrisburg), Middletown, Pennsylvania, designated the Mildred and Irving Hand Scholarship Fund in Public Affairs. (1) Two and one-half (2.5%) percent to the American Planning Association, Washington, D.C., in support of its research activities and/or scholarship support for students in the study of Community Planning. 2. In all other respects, I hereby ratify, confirm and republish the Revocable Trust Agreement dated May 29, 1996. IN WITNESS WHEREOF, I hereunto set my hand and seal the day and year first above written. WITNESS: ~,e foregoing Trust Amendment is hereby accepted this .~,~")~Zf)9 ,~i~p,~ L , 2001. day of 95-752/25704 FULTON PINANCIAL ADVISORS, N.A. , a-a_...-"- -, )~., m_~" ? / 3 REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of Mildred E. Hand also known as Deceased Date of Death 5/9/03 Social Security No. 093-14-9463 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/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: I.D. No.: Address: Charles J. DeHart, III, Esquire 15617 3631 North Front Street Harrisburg PA 17110 Personal Representative: Telephone: (717) 232-7661 Description 1. Accounts held at Wachovia Bank N.A., consisting of the following: (a) Checking account #1000293235429 - date-of-death balance (b) Certificate of Deposit #247412060955752 - date-of-death balance Accrued interest (c) Savings account #3082695000003 - date-of-death balance Accrued interest (Attach Additional Sheets if necessary) Value 233.41 17,348.30 309.18 36,308.79 29.74 Total 54,229.42 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 Mildred E. Hand Continuation of Inventory Paqe 1 Description of Inventory Description 2. All other assets jointly owned with surviving spouse, Irving Hand Subtotal Grand Total Value $ $ 54,229.42 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Mildred E. Hand Date of Death: 5/9/03 Will No. Admm. 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: 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: account with the Court ? Did the personal representative file a final Yes ~ No )q 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 )q 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. Date: 11/19/03 Signature Charles d. DeHart, III, Esquire Name (Please type or print ) 3631 North Front Street Harrisburq PA 17110 Address (717) -2327661 Tel. No. Capacity: Personal Representative Counsel for personal representative BUREAU OF /NDIVIDUAL TAXES ZNHERZTANCE TAX DZVTSZON DEPT. 280601 HARRISBURG, PA 17128-0601 COMMON#EALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF INHERZTANCE TAX APPRAZSEMENT, ALLOI/ANCE OR DZSALLOI/ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX CHARLES d DEHART III ESQ CALDNELL & KEARNS 3631N FRONT ST : HB$ PA 171+10 DATE 11-17-2003 ESTATE OF HAND DATE OF DEATH 05-09-2005 FILE NUMBER 21 03-0670 ~iCOUNTY CUMBERLAND ACM 101 Amount Ree*i t ted MILDRED E MAKE CHECK PAYABLE AND REMXT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 CUT ALONG TH'rS L'rNE ~-* RETAZN LONER PORT'rON FOR YOUR RECORDS 4 REV-1547 EX AFP (01-03) NOTZCE OF ZNHER'rTANCE TAX APPRAXSEMENT, ALLONANCE OR D'rSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF HAND MI'LDRED E F'rLE NO. 21 03-0670 ACM 101 DATE 11-17-200:3 TAX RETURN I/AS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVAT'rON CONCERN'rNO FUTURE 'rNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock~Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expanses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return lq. O0 5q/229 .q2 00 $25~825.26 (B} 5,063.00 Charitabla/Governeental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax 00 NOTE: To insure proper 00 credit to your account, O0 subeit the upper portion of this fora with your tax payment. .00 NOTE: $78,05q.68 (11) s.o&~.oo (la) :572,991.68 (13) .00 ('t,~) :572,991.68 X~ an assessment was /ssued previously, 11nas 14, 15 and/or 16, 17, reflect figures that /nclude the total of ALL returns assessed to date. (15) $71,991.68 x O0 = (16), .00 X 0~.5 = (17) .00 x 12 = (18) .00 x 15 = (19)= ASSESSMENT OF TAX: 15. Amount of Line lfi at Spousal rata 16. Amount of L/ne lq taxable at Lineal/CXass A rate 17. Amount of Line lq at SibXing rate 18. Amount of Line lfi taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDXTS: PAYMENT RECEZPT DXSCOUNT DATE NUHBER INTEREST/PEN PAID (-) IF PAXD AFTER DATE INDXCATED, SEE REVERSE FOR CALCULATXON OF ADDZTXONAL ZNTEREST. AMOUNT PAZD 18 and 19 w111 .00 .00 .00 .00 .00 TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( XF TOTAL DUE XS LESS THAN $1, NO PAYMENT ZS REQUZRED. IF TOTAL DUE ZS REFLECTED AS A 'CRED[T' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR XNSTRUCTZONS.) .. ~. 1505610140 1500- EX ~°'-'°' REV - OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN County Code Yearn !) ~, O /~ File Number ~ Harrisburfl, PA 17128-0601 RESIDENT DECEDENT ~i,. «<+++"' W VJ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 9 3 1 4 9 4 6 3 0 5 0 9 2 0 0 3 0 3 1 7 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI H A N D M I L D R E D E (If Applicable) Enter Surviving Spouse's information Below Spouse's last Name Suffix Spouse's First Name MI H A N D I R V I N G Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1.Original Retum 4. Limked Estate ® 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received © 2. Supplemental Retum 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust _ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CDNFIDENTIAL TAX INFDRMATIUN titlvuLD tae ult~c t t:u r u: Name Daytime Telephone Number E L I Z A B E T H H F E A T H E R 7 1 7 2 3 2 7 6 6 1 First line of address 3 6 3 1. N O R T H Second line of address City or Post Office H A R R I S B U R G F R O N T S T R E E T State ZIP Code ~ P A 1 7 1 1 0 REGISTE~F WILLS US~ILY .~- _ ~ ~ ~' r x3 ~ r-- ~ ""~ ~-; r7 G ~ rV C~. d ~ © _~ ~ -c.: '~ '~ ~ ' ^~7sC1E; FILE D r r r Gn !~ c~~ Corrospondent's e-mail address: Under penaltlst of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and ~mplete. Declaration of preparer otherthan the personal representative is based on all Information of which preparer has any knowledge. w 4004 LINGLESTOWN ROAD, #211 HARRISBURG PA 17112 SIGNATURE OF PREPARftR97HER THAN REPRESENTATIVE ~ DAjE ADDRESSQ ~ ~ 3631 NORTM FRONT STREET HARRISBURG PA 17110 PLEASE USE ORI(31NAL FORM ONLY Side 1 1505610140 1505610140 4 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: M I L D R E D E• HAND 0 9 3 1 4 9 4 6 3 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 1 1 9 3 2.0 2 2. Stocks and Bonds (Schedule B) ...................................... 2. 3. Closety Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. • 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 1 9 3 2 . 0 2 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. • 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. • 11. Total Deductions (total Lines 9 and 10) ............................... 11. • 12. Net Value of Estate (Line 8 minus Line 11) ............................ 12. 1 1 9 3 2 . 0 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... 13. 14. Net Value SubJect to Tax. (Line 12 minus Line 13) ...................... 14. 1 1 9 3 2 . 0 2 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x.o _ 1 1 9 3 2. 0 2 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at aibiing rate X .12 1 ~• 18. Amount of Line 14 taxable at collateral rate X .15 18. • 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0. 0 0 , Side 2 1505610240 1505610240 J RE~1l,-1500 Ex~ Paye 3 Decedent's Complete Address: File Number 00 t)ECEDENTS NAME MILDRED E. MAND STREET ADDRESS 121 November Drive A t. 3 CITY Cam Hill STATE PA ZIP 17110 Tax Payments and Credits: t• Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 0.00 Total Credits (A + 8) (2) 0.00 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII in oval on Page 2, Llne 20 to request a refund. (3) (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 ~~aa ~~~~ Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING 4UESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ b. retain the right to designate who shall use the property transferred or its income; ............................... ^ c. retain a reversionary interest; or ................................................................................................ ^ ^ d. receive the promise for life of either payments, benefits or care? ....................................................... 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ 3. Did decedent own an'in trust for" or payable-upon-death bank account or security at his or her death? ......... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................................................................. ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §91.16 (a) (1.1) (i)]. For dates of death on or after Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent X12 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if tt~e 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 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of ~e child is 0 percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) (72 P.& §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. R~/-1503 E]t+ (8-98) scHE~u~E s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE pF FILE NUMBER MILDRED E. HAND 0 0 All property jointy-owned with right of survNorahip must be diacbasd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MANULIFE FINANCIAL CORP. (MFC) stock, 878 shares at date of death value of 11,932.02 13.59 per share TOTAL (Also enter on line 2, Recapitulation) ~ i (If more space is needed, insert addffional sheets of the same size) JAMES R. CUVaINOER JAMES L GOLDSMRII JEFFREY T. MCGUIRE* STANLEYJA LASKOWSKI DoUOLAS K. MARSICD BRETT M. WOODBURN MICNAEL D. REED MICHAEL a FARRELL THOMAS M.FRAncELu GREGORY D. GElss THOMAS S. LEE ELIZA6ETH H. FEATHER KAREN W. MILLER DOUOUIS M. 06ERHOLSER DAVID J. EVENHUEi *BOARD CERTIFIED CIVIL TRU1L ADVOCATE CALDWELL &KEARNS A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17110-1533 717-232-7661 FAX: 717-232-2766 TH E FI R MC~CKLEGAL. N ET November 21, 2011 Glenda Farner-Strasbaugh, Register of Wills Cumberland County Courthouse OF COUNSEL JAMES D. CAMP8EL1., JR. CHARLES J. DENARY, III TKOMAS D. CALDWELL, JR. (is2a2001) CARL G. WASS (1837-2010) RICHARD L KEARNS RETIRED One Courthouse Squaze n Cazlisle PA 17013-3387 ' ^ =o ~ '- ~~ RE: Estate of Mildred E. Hand ~ ~ ~ n-, n.7 Cumberland County File No. 2003-00670 ~ v~ ~ ~' c'~~~ a "Y-1 -~ Deaz Ms. Farner-Strasbaugh: ~ ~ ~, r-° n , Enclosed please find the original and one copy of the Supplemental Pennsylvania c~ r,' Inheritance Tax Return in regazd to the above-referenced matter. I have also enclosed a copy of the front page of the Return for you to time-stamp and return it to me in the enclosed self- addressed, stamped envelope. A check in the amount of $15.00 is enclosed to cover the costs associated with filing the enclosed Supplemental Return. Thank you for your assistance with this matter. If you have any questions, please contact me. Very truly yours, ~a x a~ Elizabeth H. Feather Caldwell & Kearns, P.C. efeather@cklegal. net EHF/se Encs. cc: Irving Hand (w/enc.) 03449-0O1-184088 ~,1 ~ r7 Lr: Tl _; ~ a r:~ i ~_ { > ; ,, _ ;, -~,°T Cz'.s ~~ ao ~o W M ~- r 3 AwA,, O ~ IO„N~ 1 We~NO ~p~ ~1 ~~~~ U" i6OOU vv77 Z a N O ~ ~~~ N r2 r ~ _~ ~ D d ~ J '~ 1 O O O ~ ~- a t..J G~ t„r 1.. ~.J ^, ,~ . ~ . ~ _ --- , ~Y - . j' ~ :; ' ^ ~ . ""5 ~ 1. {'-v V C/~ H ~ w m w ~ ~ o Z r o a ~ a. ~"~ _ ~ ~ ~ o~ Wzn ^~ ~~ ^ m a I--~ _ O L N~ ~ LL ~ ~ y ~ 7 M Q C~e~- fA~~o ~U ~~ c~ o ~~~a ~ ~ o ~ 'v ,~ U ~ ~Em'~. C~UOU r~' F '. ~, i~ ~ ~ CE OF INHERITANCE TAX ~~-`- -~kP~RAT~r ,~T, ALLOWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES ~-_ ~ INHERITANCE TAX DIVISION ~~ QF Ij~~~@. TIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 ~~t,; l~llr~I ~' ~iif ~I ~~~P CI~t~SERiJ~ND t.~ , PA ELIZABETH H FEATHER ' 3631 N FRONT ST HARRISBURG PA 17110-1533 Pennsylvania i DEPARTMENT OF REVENUE REV-1547 EX AFP (12-1ll DATE 05-07-2012 ESTATE OF HAND MILDRED E DATE OF DEATH 05-09-2003 FILE NUMBER 21 03-0670 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 07-06-2012 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE -) RETAIN LOWER PORTION FOR YOUR RECORDS E- ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: HAND MILDRED EFILE N0.:21 n3-n67n ACN: lnl nerF~ n~_n~_~ni~ TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN NO. O1 1. Real Estate (Schedule A) (1) 11,932.02 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 11 , 932.02 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) .DO 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) .00 12. Net Value of Tax Return (12) 11,932.02 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0 14. Net Value of Estate Subject to Tax (14) 384,923.70 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 384,923.70 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 x 045 = .00 17. Amount of Line 14 at Sibling rate C17) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B ra te (18) .0 0 X 15 = .00 19. Principal Tax Due (19)= .00 TAX CREDITS: rArmtni RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. i .,,':~1