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Home My WebLink About04-0862 PETITION FOR PROBATE and GRANT OF LETTERS Estate of' ~0.~o~ ~ ~,1/~ ~}~, No. m,'~l--Oq--~l~{,,~ also known as J.]fLc,.~,OR. ~..~ut~ .~L'. To: ' Register of Wills for the Social Security No. ,] ¢~1' ~aTi C /-~e~e~ed' County of in the · Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older e exeeut ~1',.O~ ~-'~L ~, named in the last will of the above decedent, dated ~-&0-~ ~ and codicil(s) dated ~.~ "~.,~ 0~' 0'~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) D_ecendent was domiciled at death in ~ O~ ~3E ~ ~.~ ..County,c~e/~nsylvania, with h ~ ~ , last family or p~cipal resideqce at ] / (list street, number and muncipality) Decendent, then b ~ ye~s of age, died at Except ~ follows, decedent did not marry, was not ~vorced and did not have a child born or ~opted aftg executisn of the will offered for probate; was not the victim of a killing and was never adjudicated ~com~tent: ~cendent at death owned property with estimated values ~ follows: (If domiciled in Pa.) ~1 personal prope~y $ / 0 ~, o00 (If not domiciled in Pa.) Personal property in Pennsylv~ia $ (If not domiciled in Pa.) Personal property in County $ V~ue of real estate in Pennsylv~a $ situated as follows: I O~: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters ' '~'~Ta. t~ e n/'L"~, te ~ theron. (testamentary; adminW~stration c.t.a.; administration d.b.n.c.t.a.) · ~.~ t . ~ ~ _ . OATH OF PERSONAL ~P~SENTATIVE CO~ONWEALTH OF PENNSYLVANIA .COUNTY OF ~~la ~ ~ ss The petitioner(s) above-nam~ swe~(s) or affirm(s) that the statements in ~e foregoing petition are tree and correct to the best of the knowledge and belief of petitioner(s) and that ~ person~ represen- S~o~ to o~ ~ff~a ~ri~a ~/~1~~/~ b~re we this _ ~ 1 ~ __ day of I ' - ~ .... ~ ~ ~' No. c'~l-Oq'-~ ~- Estate 0f~o,.~a.~ ~ ~ , Deceased DECREE OF PROBATE AND GRANT OF LETTERS the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated described therein be admitted to probate and filefi of record as the last will of. and Letters are hereby granted~to~~.~ Probate, Letters, Etc .......... ~. Short Certificates( )... '. ...... $ ~1 · OO A~ORNEY (Sup. Ct. I.D. No.) $ I~. ~0 ADD.SS TOTAL $~qO. oO Filed ................................... PHONE his is to certify that the information here given is correctly copied from an original certificate of death duly filed with ine as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. ~, ~ Local Registrar ~' P 10590354 SEP 0 200 . No. ~ Date CERTIFICATE OF DEATH, Delanor D. ~z, Sr. ~. ~[ -- 32 -- 4194 *. ~. 17~ 2~ ~rl~d ~rlisle . rlisle R~i~l M~i~l Center , ~,~. ~er & ~rator Contractorpz.v"~ No~ 1,3. ~") 12 IJ 0~-~), ,~ Divor~ 115 ~is~ R~ Rd. ~ ,~.~ille, Pa 17241 m~)~"~ ~. ~ ~p? lZd.~ F. K~tz, Sr. ,.. ~el~ C. ~ ~ ~l~or D. ~tz, Jr. I~' 210 ~n Hill Rd., N~ille, PA 17241 ~..~ ~ ~~~ ~la~,. ~' 21, 2~ a,=M~ri~ ~ a~,. ~lisle, Pa 17013 ~ 219 N. ~er St., ~lisle, Pa 17013 I~ I~, D .~,.--..~ DI I ~-D ~DI ' ,-O.o~.~ ~. O ~,~ O~. ~,,~ I~. ". ~.~ I,~ LAST WILL AND TESTAMENT OF DELANOR D. KUNTZ SR. I, Delanor D. Kuntz Sr., of Newville, Pennsylvania, revoke my former Wills and Codicils and declare this to be my Last Will and Testament. ARTICLE I ; ~ IDENTIFICATION OF FAMILY ~ The names of my children are Delanor D. Kuntz Jr. and Daphne K. Gelbaugh. ~ ARTICLE n ~c PAYMENT OF DEBTS AND EXPENSES ,.,. I direct that my just debts, funeral expenses and expenses of last illness be first paid t~m my estate. ARTICLE HI DISPOSITION OF PROPERTY Residuary Estate. I direct that my residuary estate be distributed to my children in equal shares. ARTICLE IV NOMINATION OF EXECUTOR I nominate Daphne K. Gelbaugh, of Shippensburg, Pennsylvania, and Delanor D. Kuntz Jr., of Newville, Pennsylvania, as Co-Executors (the "Executor"), without bond or security. ARTICLE V EXECUTOR POWERS My Executor, in addition to other powers and authority granted by law or necessary or appropriate for proper administration, shall have the right and power to lease, sell, mortgage, or otherwise encumber any real or personal property that may be included in my estate, without order of court and without notice to anyone. My Executor shall have the right to administer my estate using "informal", "unsupervised", or i'independent" probate or equivalent legislation designed to operate without unnecessary intervention by the probate court. I, Delanor D. Kuntz Sr., residing at 115 Newville Road, Newville, Pennsylvania 17241, hereby · · appoint Delanor D. Kuntz Jr. of 210 Green Hill Road, Newville, Pennsylvania 17241 and Daphne K. Gelbaugh of 130 Newville Road, Shippensburg, Pennsylvania 17257 as my attorneys-in-fact (collectively referred to as my "Agent"). The Agents must act jointly, with the consent of the other Agent. I hereby revoke any and all general powers of attorney and special powers of attorney that previously have been signed by me. My Agent shall have full power and authority to act on my behalf This power and authority shall authorize my Agent to manage and conduct all of my affairs and to exercise all of my legal rights and powers, including all rights and powers that I may acquire in the future. My Agent's powers shall include, but not be limited to, the power to: 1. Open, maintain or dose bank accounts (including, but not limited to, checking accounts, savings accounts, and certificates of deposit), brokerage accounts, retirement plan accounts, and other similar accounts with financial institutions. a. Conduct any business with any banking or financial institution with respect to any of my accounts, including, but not limited to, making deposits and withdrawals, negotiating or endorsing any checks or other instruments with respect to any such accounts, obtaining bank statements, passbooks, drafts, money orders, warrants, and certificates or vouchers payable to me by any person, firm, corporation or political entity. b. Perform any act necessary to deposit, negotiate, sell or transfer any note, security, or draft of the United States of America, including U.S. Treasury Securities. c. Have access to any safe deposit box that I might own, including its contents. 2. Sell, exchange, buy, invest, or reinvest any assets or property owned by me. Such assets or property may include income producing or non-income producing assets and property. 3. Purchase and/or maintain insurance and annuity contracts, including life insurance upon my life or the life of any other appropriate person. 4. Take any and all legal steps necessary to collect any amount or debt owed to me, or to settle any claim, whether made against me or asserted on my behalf against any other person or entity. 5. Enter into binding contracts on my behalf 6. Exercise all stock rights on my behalf as my proxy, including all rights with respect to stocks, bonds, debentures, commodities, options or other investments. 7. Maintain and/or operate any business that I may own. 8. Employ professional and business assistance as may be appropriate, including attorneys, accountants, and real estate agents. 9. Sell, convey, lease, mortgage, manage, insure, improve, repair, or perform any other act with respect to any of my property (now owned or later acquired) including, but not limited to, real estate and real estate rights (including the right to remove tenants and to recover possession). This includes the right to sell or encumber any homestead that I now own or may own in the future. 10. Prepare, sign, and file documents with any governmental body or agency, including, but not limited to, authorization to: a. Prepare, sign and file income and other tax returns with federal, state, local, and other governmental bodies. b. Obtain information or documents from any government or its agencies, and represent me in all tax matters, including the authority to negotiate, compromise, or settle any matter with such government or agency. c. Prepare applications, provide information, and perform any other act reasonably requested by any government or its agencies in connection with governmental benefits (including medical, military and social security benefits), and to appoint anyone, including my Agent, to act as my "Representative Payee" for the purpose of receiving Social Security benefits. 11. Make gifts from my assets to members of my family and to such other persons or charitable organizations with whom I have an established pattern of giving (or if it is appropriate to make such gifts for estate planning and/or tax purposes), to file state and federal gilt tax returns, and to file a tax election to split gifts with my spouse, if any. No Agent acting under this instrument, except as specifically authorized in this instrument, shall have the power or authority to (a) gift, appoint, assign or designate any of my assets, interests or rights, directly or indirectly, to such Agent, such Agent's estate, such Agent's creditors, or the creditors of such Agent's estate, (b) exercise any powers of appointment I may hold in favor of such Agent, such Agent's estate, such Agent's creditors, or the creditors of such Agent's estate, or (c) use any of my assets to discharge any of such Agent's legal obligations, including any obligations of support which such Agent may owe to others, excluding those whom I am legally obligated to support. 12. Transfer any of my assets to the trustee of any revocable trust created by me, if such trust is in existence at the time of such transfer. 13. Subject to other provisions of this document, disclaim any interest which might otherwise be transferred or distributed to me from any other person, estate, trust, or other entity, as may be appropriate. However, my Agent may not disclaim assets to which I would be entitled, if the result is that the disclaimed assets pass directly or indirectly to my Agent or my Agent's estate. Provided that they are not the same person, my Agent may disclaim assets which pass to my Gift Agent, and my Gift Agent may disclaim assets which pass to my Agent· This Power of Attorney shall be construed broadly as a General Power of Attorney. The listing of specific powers is not intended to limit or restrict the general powers granted in this Power of Attorney in any manner. Any power or authority granted to my Agent under this document shall be limited to the extent necessary to prevent this Power of Attorney from causing: (i) my income to be taxable to my Agent, (ii) my assets to be subject to a general power of appointment by my Agent, or (iii) my Agent to have any incidents of ownership with respect to any life insurance policies that I may own on the life of my Agent. My Agent shall not be liable for any loss that results from a judgment error that was made in good faith. However, my Agent shall be liable for willful misconduct or the failure to act in good faith while acting under the authority of this Power of Attorney. A successor Agent shall not be liable for acts of a prior Agent. No person who relies in good faith on the authority of my Agent under this instrument shall incur any liability to me, my estate or my personal representative. I authorize my Agent to indemnify and hold harmless any third party who accepts and acts under this document. If any part of any provision of this instrument shall be invalid or unenforceable under applicable law, such part shall be ineffective to the extent of such invalidity only, without in any way affecting the remaining parts of such provision or the remaining provisions of this instrument. My Agent shall be entitled to reasonable compensation for any services provided as my Agent. My Agent shall be entitled to reimbursement of all reasonable expenses incurred as a result of carrying out any provision of this Power of Attorney. My Agent shall provide an accounting for all funds handled and all acts performed as my Agent, but only ifI so request or if such a request is made by any authorized personal representative or fiduciary acting on my behal£ This Power of Attorney shall become effective immediately, and shall not be affected by my disability or lack of mental competence, except as may be provided otherwise by an applicable state statute. This is a Durable Power of Attorney· This Power of Attorney shall continue effective until my death. This Power of Attorney may be revoked by me at any time by providing written notice to my Agent. Dated d -~'(~) , ~_, at Carlisle, Pennsylvania. I ~1 ~tary P~blic ST Kimbedy P De]anor D. K North Ne~ qd Countyl · My Co¢ ~ 5, 2005 I City: State: Witness Signature: Nme: City: State: STATE OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss: The foregoing instrument was acknowledged before me this c~(~day of F~'~o/, h.cta ,~ c..~ , ~ by Delanor D. Kuntz Sr., Who is personally known to me or wh~ has produced ~.~e 2 re as identification. Signature of p~son taking acknowledgment .. ~ Notarial Seal I Name typ[d~:l;~ tr*mt~kf¢ountv[ [ My uommlssion Expires Mar. 5, 2005 I Member, Pennsylvania Association of Notaries Notary Address: AJ~,~,'lle~ /9~ / 7~ t Acknowledgment by Agent We, Delanor D. Kuntz Jr. and Daphne K Gelbaugh, have read the attached power of attorney and are the persons identified as the agents for the principal. We hereby acknowledge that in the absence ora specific provision to the contrary in the power of attorney or in 20 Pa.C.S. when we act as agents: We shall exercise the powers for the benefit of the principal. We shall keep the assets of the principal separate from our assets. We shall exercise reasonable caution and prudence. We shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. D~i~p-fme I~. Gelba~h t - ~- '-~ - Date PENNSYLVANIA Self-Proving Clause COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Delanor D. Kuntz Sr., the Testator, whose name is signed to the attached or 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 as my free and voluntary act for the purposes expressed in the instrument. Sworn to or affigned and acknowledged before me by Delanor D. Kuntz Sr., the Testator, this ~O~ day of( ~ ], ~l/lh~.~ , ~OD~ . I Testator Signature ~ Delanor ~Kuntz Sr. Signature of ~fficer Notar a Sea Klmbed¥ D, FInkanbinder. Notary Public I N~i'th New~n 'I~P,, Cumberland County I AJ07,~ £ ~/ ~,, My O~mml~ien Exl31res Mar. 5, 2005 Official capacity of officer ~4~, r~r~va~ ~sooa~ o~ Notaries (Seal) AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, /'~/.v~ ~~, and~~ ~O p/~b the witnes~'~ whose names(~e~i~.hed to the attached Sr forego~g instrfin~ent, berg ~ qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as the Testator's Last Will; that the Testator signed willingly and executed it as the Testator's free and voluntary act for the purposes expressed in it; that each of us in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by De/~ ~ ~,r ffw ]z and D'ol~br~e Ge/b~ct.~ , witnesses, this 2or^ day of £e~!~-~ aa/ , 2ooq- Witness Signature: City: State: Witness Signature: Name: City: State: Signature Seal and official capacity of officer Notarial Seal Klmberly D. Flnkenbinder, Notary Public North Newton Twp., CumberlandCounty My Commission Expires Mar. 5, 2005 Member, Pennsylvania Association of Notaries IN, WITNESS WHEREOF, I have subscribed my name below, this o~~ day of Testator Signature: ~ Delan~. Kuntz Sr. We, the undersigned, hereby certify that the above instrum~).yhich consists of pages, including the page(s) which contain the witness signatures,'uSedgsigned in our sight and presence by Delanor D. Kuntz Sr. (the "Testator"), who declared this instrument to be his/her Last Will and Testament and we, at the Testator's request and in the Testator's sight and presence, and in the sight and presence of each other, do hereby subscribe our names as witnesses on the date shown above. Witness Signature: Name: City: State: Witness Signature: Name: City: State: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Delanor D. Kuntz, Sr. Date of Death: September 17, 2004 Estate No. 21-04-862 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October 6, 2004. Name Address 1. Daphne K. Gelbaugh 130 Newville Road Shippensburg, PA 17257 2. Delanor D. Kuntz, Jr. 210 Green Hill Road Newville, PA 17241 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: October 6, 2004 ~~ ~~ 3D~i~.asF~ HS~hgh~tr~e~,~JSui~e 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representatives Daphne K. Gelbaugh and Delanor K. Kuntz, Jr. IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Delanor D. Kuntz, Sr., deceased Estate No. 21-04-862 TO: Delanor D. Kuntz, Jr. 210 Green Hill Road Newville, PA 17241 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Delanor D. Kuntz, Sr., died on the 17th day of September, 2004, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representatives of the Decedent are: Daphne K. Gelbaugh Delanor D. Kuntz, Jr. 130 Newville Road 210 Green Hill Road Shippensburg, PA 17257 Newville, PA 17241 (717) 530-0552 (717) 776-5954 The will has been filed with the Office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: October 6, 2004 ~/~'~ ~ Dale F. Shughart,~7-'J~/ ' Attorney Supreme Court I.D. #19373 35 East High Street, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representatives Daphne K. Gelbaugh, Delanor D. Kuntz,Jr. IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTP. ATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, PENNSYLVANIA In re Estate of Delanor D. Kuntz, Sr., deceased Estate No. 21-04-862 TO: Daphne K. Gelbaugh 130 Newville Road Shippensburg, PA 17257 Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below. The Decedent Delanor D. Kuntz, Sr., died on the 17th day of September, 2004, at Carlisle, Cumberland County, Pennsylvania. The Decedent died testate. The personal representatives of the Decedent are: Daphne K. Gelbaugh Delanor D. Kuntz, Jr. 130 Newville Road 210 Green Hill Road Shippensburg, PA 17257 Newville, PA 17241 (717) 530-0552 (717) 776-5954 The will has been filed with the Office of the Register of Wills of Cumberland County. 1 Courthouse Square, Carlisle, PA 17013. Phone No. 717-240-6345. A copy of the Will or Petition may be obtained by contacting the Register of Wills and paying the charges for duplication. Date: October 6, 2004 ~a~~ Att~r~yS~'C~u~/I.D.~ #19373 35 East High Street, Suite 203 Carlisle, PA 17013 Telephone (717) 241-4311 Capacity: Counsel for Personal Representatives Daphne K. Gelbaugh, Delanor D. Kuntz,Jr. MA~B~Sao"~ =A ~7::~ o¢~ PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OmC ALRECEIPT NO CD 004731 GELBAUGH DAPHNE K 130 NEWVILLE RD SHIPPENSBURG, PA 17257 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 $31,350.00 ~ESTATE INFORMATION: SSN: 181-32-4194 IFILE NUMBER: 2104-0862 DECEDENT NAME: KUNTZ DELANOR D SR DATE OF PAYMENT: 12/13/2004 POSTMARK DATE: 1 2/13/2004 COUNTY: CUMBERLAND DATE OF DEATH: 09/17/2004 L TOTAL AMOUNT PAID: $31,350.00 REMARKS: D GELBAUGH CHECK# 115 INITIALS: VZ RECEIVED BY: GLENDA FARNER STRASBAUGH SEAL REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INH{;RITANC{; AND ESTATE TAX OFFICIAL RECEIPT GELBAUGH DAPHNE K 130 NEWVILLE RD SHIPPENSBURG, PA 17257 uu____ fold ESTATE INFORMATION: SSN: 181-32-4194 FILE NUMBER: 2104-0862 DECEDENT NAME: KUNTZ DELANOR D SR DATE OF PAYMENT: OS/25/2005 POSTMARK DATE: OS/25/2005 COUNTY: CUMBERLAND DATE OF DEATH: 09/17/2004 NO. CD 005362 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $5,819.83 I I I I I I I I TOTAL AMOUNT PAID: $5,819.83 REMARKS: D GELBAUGH CHECK#133 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of I<,un~_~"_!?<:'llI1()r~"-___n_________~ also known as No. 21 - 2004 - 00862 Date of Death 9/17/2004 , Deceased Social Security No. 181-32-4194 J)~phne K. Gelbaugh , Delanor D. Kuntz, Jr. The Personal Representative{s) of the above Estate, deceased. verify that the nems appearing in the following Inventory include all of the personal assets wherever snuate and all of the real estate located in the Commonwealth of PennSylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents ns fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonweallh of Pennsylvania except that which appears in a memorandum at the end of this Inventory. l!We verily thet the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penallies of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Personal Represe~ve Ii (J. d 1 Signature: . "UJ'fiO,ff1l1J /~ Dap K. Ge gIi Signature: Signature: Dr"'aJ:::lun't!jrq ,I. Address: 130 Newville Road Shippensburg, PA 172570 ::-d ,._~ C:...') ~o c.r'I Telephone: '71 7 ......53()--"~~ -G;rr; N Dated: 51~.9"b,~.<:;;;;;! (Jl '. i3" _:,'; ,'- -ij ~,,:,".. :~D -l Attorney: Dale F Shughart, Jr. Esquire 1.0. No.: 19373 Address: 35 E. High Street, Suite 203 Carlisle, PA 17013 Telephone: 717/241-4311 " , C"-' Personal PrODertv >:~ ~1~ Real Estate N 0' Lot and dwelling house locataed at 226 Mulberry Avenue, First Ward, Borough of Carlisle, Cumherland County, PA. Deed Ref: Deed Book 101, Page 406. Tax Parcel #02-21-0318-320. Value based upon 2004 countywide reassessment attached. 21,580.00 Land contaiuing 1.313 acres and mobile home attached, known as liS Whiskey Run Road, Newville, P A, located in Upper Mifflin Township, Cumberland County, P A, known as Lot No. I, Delanor D. Kuntz, Sr. Subdivision Plan, recorded in Cumberland County Plan Book 53, Page 48. Deed Reference: Deed Book liS, Page 649. Tax Parcel #44-07-0487-022A. Value based upon 2004 countywide reassessment attacbed., which includes mobile home value. 38,270.00 Three (3) contiguous tracts, improved with an office, being block and trade storage building, known as 82 Station Road, Newville, P A, containing approximately 2 acres sitoate in Penn Township, Cumberland County, PA. Deed Ref: Deed Book 101, Page 409. Tax Parcel #31-] 2-0330-004. Value based upon 2004 countywide reassessment attached. 46,990.00 Total Real Estate $106,840.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $847,239.29 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Kuntz, Sr., Delanor D. , Deceased No. 21 - 2004 - 00862 Date of Death 9/17/2004 Social Security No. ~-3~-4I'?:1___,______u also known as The decedent (DelanorD. Kuntz, Sr.) lived alone and was 63 years of age. He carried on a business as a sole proprietorship as a drywall sub-contractor for various construction contractors. He worked a full work week himself installing drywall on the various jobs. He also had one full-time employee, and he coordinated and utilized the services of a number of other sub-sub-contractors. He maintained no separate business bank account. He bad no inventory and utilized a minimal amount of consumable materials and supplies. He bad no equipment or tools of any identifiable value (except for some with scrap value reported on Schedule E). He also bad two pickup trucks which were also scrapped. Mr. Kuntz apparently worked during the day and to the extent he put efforts toward the managerial aspects of the business, he did that evenings and weekends. He appeared to keep his bills (owed to others) paid relatively current - deomonstraed by his lack of siguificant payable reported on Schedule 1. Conversely, it appears that Mr. Kuntz neglected submitting bills to and collecting payments from the various conractors for whom be worked - evidenced by the large number of and amount of reeivables as reported on Schedule E. It also is true that Mr. Kuntz was suffering from cancer and his health fluctuated and worsened in the two or three years prior to his death. During this period, it appears he expended his energy working, but often neglected efforts to send out bills and collect payment on them. This is (as slated above) reflected in the large receivable total on Schedule E, and the wide fluctuations of receipts over the years. Mr. Kuntz' business did not have inventories of products to sell. It did not have assets of significant value utilized in the production or manufactore of products. It did not have any balance sheet (nor can a balance sheet reasonably be created). This business was Mr. Kuntz himself and one employee, banging drywall on a sub-contract basis, and getting paid for their efforts and labor, and, Mr. Kuntz' aiblity to coordinate others as sub-sub -conractors, and sometimes wind up with a profit. It is subntitted that Mr. Kuntz' sole proprietorship had no good will or going concern value. See the attached valuation report of Hamilton C. Davis, Esquire. All assets related to this proprietorship are reported on Schedule E. 0.00 G & C Associates, balance owed for construction services. 7,583.20 Cash on band. 5.00 Household goods, furnitore and furnishings, distributed in kind, valued in accordance with attached appraisal of Robert Rowe. 300.00 Unusable tools and equipment, valued based on sale price to CSR Abrams . 526.00 Ford tractor, distributed in kind, based upon appraisal of Robert Rowe. 150.00 Two Ford, FI50 1986 and 1989 pick up trucks, inoperable, salvaged, and other pruperty, value based sale price to CSR Abrams. 1,558.13 Adams County National Bank, checking account #221120 Principal 167,051.23 Accrued interest 30.50 167,081.73 2 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of I<:untz'J'r., Oelanor D. also known as No. 21 - 2004 - 00862 Dale of Death 9/17/2004 Social Security No. 181-32-4194 , Deceased Orrstown Bank - Certificate of Deposit #4000000782 Principal 44,165.72 Accrued interest 26.14 PNC Bank -Checking Account #51-4042-0472 Principal 497.00 Interest .24 M & T Bank-MoneyMaker Account #15004198248196 Priuicpal 45,975.59 Interest 2.83 Adams County National Bank, C.D. #2990816 Principal 92,727.77 Interest 549.24 Adams County National Bank C. D. # 2990339 Principal 70,000.00 Interest 17.28 PNCC.O.#31800216818990816 Principal 107,061.18 Interest 5.27 Erie Insurance, refunds of insurance Wayne Hawkins, payment for construction services Kenneth Ashlin, payment for construction services. BK Builders, payment for construction services. Sbawn Frey Construction, paymeot for construction services Forrester Builders, payment for construction services. S & S Dream Builders, construction services. The Sentinel, refund on newspaper delivery Atlantis Waterproofing, payment for construction services G & C Associates, payment for construction services Irwin Thrush, paymeot for construction services 3 44,191.86 497.24 45,978.42 93,277.0 I 70,017.28 107,066.45 189.00 2,736.00 3,700.00 25,000.00 2,600.00 22,062.80 130,279.85 2.98 125.00 2,554.00 11,392.64 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estale of Kuntz, Sr., Delanor D. , Deceased No. 21 - 2004 - 00862 Date of Death 9/17/2004 Social Security No. 181-32-4194 also known as Hig!unark Blue Shield, refund of premium 771.03 Adams Electric, capital retirement 415.67 Strickler Agency, insurance premium refund 338.00 Total Personal Property 5740,399.29 4 !lEV-I5000+il-<<ll ~ W o W g o *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT Of REVENUE OEPT.280601 _ MARFUSBURGcPA_U12&0601______ __ __ __ _n__________._.....________.__ DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INl1lAL) Kuntz, Sr., Delanor D. REV-1500 INHERITANCE TAX RETURN iRLENU"BER RESIDENT DECEDENT . 21 2004 _ __________________-'-_ _ CQV!frY~O...DL_ YEA!'L_ ---------------------,-- ----- .----- SOCIAL SECURITY NUMBER DATE OF DEATH (MM-DD-YEAA) -----DATE OF BIRTH (MM-DD-YEAR) OFF!CIAL USE ONLY 00862 N!.!",,~~~_ 181-32-4194 09/17/2004 ----------.....--.. _..,.._~._---- (IF APPLICABlE) SURVIVING SPOUSE'S NAME (lAST, FIRST AND ....OOLE INIT1AL) THtS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ---- SOCiAl SECURITY NUMBER 181- 1. Originai-R~i~m--- 0 2. Supple.:;;;rtal R;tum 0 3. RemainderRetum (date Otdeath priorto 1.2~13-62Y-' o 4. Limited Estate 0 4a. Future IntereslCompromise (dale of death after 0 6. Federal Estate Tax Return Required 12-12-82) 181 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust(Atlad'l 0 8. Total Number of Safe Deposit Boxes of Will) copy 01 Trust) o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date 01 death betWeen 0 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ","'''W''''''''Y1lf_, ~~~m~'fJml NAME 'COMPlETE MAlUNG ADDRESS Dale F Shughart, Jr. Esquire w ... :ll:S~ fdfo :z::i9 U~m ~ c "Ii Il!o ~z 8~ FIRM NAME (If applicable) OFFICIAl. USE ONl v TELEPHONE NUMBER 717/241-4311 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ~ ~ c U w ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposi1s & Miscellaneous Personal Properly (Schedule E) 6. Jointly Owned Properly (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Totol Gross Assets (total Lines 1.7) 9. Funeral Expenses & AdministratiYB Costs (Schedule H) 10. Debts of Decedent. Mortgage liabilities, & LiBns (Schedule I) 11. TotBI Deductions (total LinBs 9 & 10) 35 E. High Street, Suite 203 Carlisle, P A 17013 (1) (2) (3) (4) (5) (6) (7) 106,840.00 --------~-.._--- -0- '"'-, ,;~ -:.j c"' "" :?'IT: ::;.:>. 12. Net ValuB of EslBte (Line 8 minus Line 11) -0- o Xl ?2 -.:, 7,583.20 -------~- --------- 732,816.09 -----.----- .,' 2~~ '''''< 1",) (..-q -0- 89,091.47 22: N ':-:' ",-,936,330: 76 (8) (9) 39,218.77 (10) 34,449.18 (11) 73,667.95 862,662.81 (12) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net ValuB Subjoct to Tax (Line 12 minus Line 13) Copyright 2000 form software only The Lackner Group, Inc. (13) (14) 862,662.81 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES x .00 (15) 15.Amount of Line 14 taxable at the spousal tax rate, ortransfers under Sec. 9116(0)(1.2) z o ~ ~ ~ 2 o U ~ ~ 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 862,662.81 x .045 (16) 38,819.83 x .12 (17) x .15 (18) (19) 38,819.83 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. 0 ..U'.i'illill,.#;~,I~~ Form REV-1500 EX (RBY. 6-00) Decedent's Complete Address: STREET ADDRESS 115 Whiskey Run Road CITY Newville STATE PA : ZIP ! 17241 - ~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CrednslPayments A. Spousal Poverty Credn B. Prior Payments C. Discount (1) 38,819.83 31,350.00 ----------------- 1,650.00 Total Credits (A + B + C) (2) 33,000.00 3. InterestIPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty (D + E) 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 8 refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE. A, Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This Is the BALANCE DUE. (3) 0.00 (4) (5) 5,819.83 (SA) (5B) 5,819.83 Make Check Payable to: REGISTER OF WILLS, AGENT 3. Did decedent own an "in trust fo(' 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? ............................................................___......................,................................ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yea No a. retain the use or income of the property transferred;.......,.".,.,.,.........................",....................,.,............ ~ II :~ :::~ ~:~~:~~:;:~~~:s~~.~~~~~.~~.~.~.~~~~~.~.~.~~~.~~~.~~.~~.~~~~:~~~~~~~~~~~~...............~~~::::::::::::::: d. receive the promise for life Df either payments, benefits or care? ..........."............................................".. 2. If death occurred after December 12, 1982, did decedent transfBr property within one year of dBath without receiving adequate consideration? ............................................................-.........................,.....................,."....... 0 o ~ ~ ~ o IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND ALE IT AS PART OF THE RETURN. Under penalties 01 pe~ury, I c\e(:lare that I have examined this retum, including accompanying schedules and statements, and to lhe best of my knowledge and belief, it is true, COll9Ct and complete. Declaration of preparer other~~_~~_P!..~al representative is based on ail informatlQrl of which prepa~_~_~~..~~~~:..._______" __ _.._____ _____ SIGNATURE OF PERSON RESPONSIBLE FOR flUNG RETURN ADDRESS -- - ----DATE -- ~e_K. ~b~ugh,} ~ 1.t. ~, rJ~ETURN--' tJl:;;.tl,Jr. I. -ir.<<.. SIGNATURE OF PR-l2.R2~ftFKN EP'RESENTATlVE Dal F Shughart, f E ADDRESS 130 Newville Road Shippensburg, P A 1725~ . ---?L~/Q5 __~/;)~/iJS- OATE ~ 5jtl7- ADDRESS. 210 Green Hill Road J,ewville,PA 17241 ______ 35 E. High Street, Suite 203 Carlisle, P A 17013 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)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.S, ~9116 (a) (1.1) (ii)). The statute does not exemot 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)1. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as nDted in 72 P .S. ~9116 1.2) [72 P.S. ~9116 (a) (1)1. The tax rate imposed on the net value of transfers to or for the use of the decedenfs 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. *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX REnlRN RESIOEnTOECEDENT i FILE NUMBER _~21 - 20~~()08~~ ESTATE OF Kuntz, Sr., Delanor D. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorshIp must be disclosed on schedule F. ITEM NUMBER I DESCRIPTION VALUE AT DATE OF DEATH --------- 5.00 Cash on hand. 2 Household goods, furniture and furnishings, distributed in kind, valued in accordance with attached appraisal of Robert Rowe. 300.00 3 Unusable tools and equipment, valued based on sale price to CSR Abrams . 526.00 4 Ford tractor, distributed in kind, based upon appraisal of Robert Rowe. 150.00 5 Two Ford, FI50 1986 and 1989 pick up trucks, inoperable, salvaged, and other property, value based sale price to CSR Abrams. 1,558.13 6 Adams County National Bank, checking account #221120 Principal 167,051.23 Accrued interest 30.50 167,081.73 7 Qrrstown Bank - Certificate of Deposit #4000000782 Principal 44,165.72 Accrued interest 26.14 44,191.86 8 PNC Bank -Checking Account #51-4042-0472 Principal 497.00 Interest .24 497.24 9 M & T Bank - Money Maker Account #15004198248196 Prinicpal 45,975.59 Interest 2.83 45,978.42 10 Adams County National Bank, C.D. #2990816 Principal 92,727.77 Interest 549.24 93,277.01 11 Adams County National Bank C. D. # 2990339 Principal 70,000.00 Interest 17.28 70,017.28 12 PNC C.D. #31800216818990816 Principal 107,061.18 Interest 5.27 107,066.45 Total of Continuation Schedule(s) 202,166.97 732,816.09 TOTAL (Also enter on Line 5, Recapitulation) ESTATE OF *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYLVANIA. INHERITANCE TAX RETURN RESIDENT DECEDENT Kuntz, Sr., Delanor D. , FILE NUMBER 21 - 2004 - 00862 Include the proceeds of IUigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER --------..-------- 13 Erie Insurance, refunds of insurance DESCRIPTION VALUE AT DATE OF DEATH 189.00 L____ 14 Wayne Hawkins, payment for construction services 2,736.00 15 Kenneth AsWin, payment for construction services. 3,700.00 16 BK Builders, payment for construction services. 25,000.00 17 Shawn Frey Construction, payment for construction services 2,600.00 18 Forrester Builders, payment for construction services. 22,062.80 19 S & S Dream Builders, construction services. 130,279.85 20 The Sentinel, refund on newspaper delivery 2.98 21 Atlantis Waterproofmg, payment for construction services 125.00 22 G & C Associates, payment for construction services 2,554.00 23 Irwin Thrush, payment for construction services 11 ,392.64 24 Highmark Blue Shield, refund of premium 771.03 25 Adams Electric, capital retirement 415.67 26 Strickler Agency, insurance premium refund 338.00 Page 2 of Schedule E . SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY _RESIDENTnDECEDENL________________ ESTATE OF I FILE NUMBER , I 21 - 2004 - 00862 Kuntz, Sr., Delanor D. ITEM NUMBER Thl"-,,checlU~rn.l!st be comJl!eted and flied If the answer to anY-"f questions 1 through 4 ~~ ~s. DESCRIPTION OF PROPERTY I DATE OF DEATH % OF . Include the name of the transferee. Ihelr relationship to decedent and the date 01 transfer. _ : DECO'S I EXCLUSION TAXABLE VALUE Attach a copy 01 Ihe daed for reat esl8te. tVALUE OF ASSET (IF APPUCABLE) INTEREST Prudential- qualified IRA #96112257 DaD value paid to Delanor D. Kuntz, Jr., as beneficiary. 54,871.71 100% 2 Prudential Qualified IRA Annuity, #25-523-566 DaD paid to Delanor D. Kntz, Jr., as beneficiary.54 20,538.32' 100% , 3 Prudential, Qualified IRA #002808147862 DaD value paid to Delanor D. Kuntz, Jr. and Daphne K. Gelbaugh, as beneficiaries. 1 8,000.0~ 100% i 4 Prudential, Variable Investment Plan, nonqualified #96111133, DOD value paid to Delanor D. Kuntz, Jr. and Daphne K. Gelbaugh, as beneficiaries. i 5,681.441 100% 89,091.47 TOTAL (Also enter on line 7, Recapitulation) 54,871.71 20,538.32 8,000.00 5,681.44 '* SCtEDlI.E H R.N:RALEXPENSES& ACIItWtSJRA11VE COSI ~ CQUMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT ----------..--.-----.----------;-------------- --- ESTATE OF Kuntz, Sr., Delanor D. ITEM NUMBER A. B. 4. ; FILE NUMBER 21 - 2004 - 00862 Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: Hoffinan-Roth, funeral 2 Cumberland Valley Memorial Gardens, burial plot. 3 Cumberland Valley Memorial Gardens, grave marker 4 Saylors IGA, family get together 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): 2. Street Address City State _ Zip Year(s) Commission paid Attomey's Fees Dale F. Shughart, Jr. & Hamilton C. Davis (estimated) 3. Family Exemption: (If decedent's address is not the same as claimanfs, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Register of Wills State Zip 5. Accountant's Fees 6. 7. 1 Tax Retum Preparer's Fees Estimated Other Administrative Costs Robert Rowe, appraisal of personal property. 2 Register of Wills, 7 Short Certificates. 4,090.00 2,427.76 1,822.00 181.66 25,000.00 514.00 2,500.00 65.00 21.00 2,597.35 39,218.77 Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) '* SchecUe H Fu1eraI &pe. e e & Acmi _"118 Costs CClI"IIiuld COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENLDECEDENL _ ____________ ESTATE OF Kuntz, Sr., Delanor D. 3 The Sentinel, advertise Letters FILE NUMBER 21 - 2004 - 00862 '~._-------I---- I I 4 Cumberland Law Journal, advertise Letters 5 Adams County National Bank, estate checks 6 Register of Wills, filing Inheritance Tax Return and Inventory 7 Walter Eutzy, hauling to CSR Abrams 8 Bonnie Coyle, notary fees 9 Postmaster, certified mail 10 Recorder of Deeds, recording deeds II Michael Scherer, Esquire, collection services 12 Reserve for final account Page 2 of Schedule H 129.47 75.00 77.25 25.00 782.13 25.00 5.00 118.50 360.00 1,000.00 *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS I --------------- .. ___ ___ --.J ___ --IFILENUMBER-- ! 21 - 2004 - 00862 COMMONWEALTH OF PENNSYLVANIA INHERITANce TAX RETURN RESIDENT DECEDENT ESTATE OF Kuntz, Sr., Delanor D. Include unrelmbursed medical expenses. ITEM NUMBER I 20 ------ ----------- -----_.,--- ----_.^-----~--- West Shore Ambulance (CCS), transportation 2 Wastemanagement, trash bill 3 Melvin Bigler, truck inspection 4 Newville Commuuity Ambulance, transportation 5 Adams Electric, electric bill 6 Graham Medical Clinic, medical bill 7 Carlisle Regional Medical Center, medical bills 8 P A Department of Revenue, 2004 income taxes 9 Sprint, phone bill 10 Capital Tax Collection, 2004 income taxes II U. S. Treasury, 2004 income taxes 12 P A UC Fund, unemployment taxes 13 Bronstein, Jeffries, medical bills 14 Carl Marston, payroll tax preparation. 15 McClure Construction, snpplies 16 Sprint, phone 17 Lancaster Radiology, medical bill 18 Jim Showaker, snbcontractor labor 19 Kenny Mosley, subcontractor labor Delanor Kuntz, Jr., payroll. DESCRIPTION Total 01 Continuation Schedule(s) TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 578.33 68.09 100.00 1,098.00 141.62 53.40 662.45 2,985.97 28.28 1,582.65 22,912.10 9.08 76.00 30.00 1,979.40 28.81 25.00 500.00 148.50 719.50 722.00 34,449.18 *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS continued I , ____J COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ----_.._~-_..-..._- -~-----.-_.._-~.-.---- ._-_.-...._------_.~-_._..._.._-_._--- ESTATE OF Kuntz, Sr., Delanor D. i FILE NUMBER _ ._~____ ___...-1.._21...:..2004 - 008~___ Include unrelmbursed medical expenses. ITEM NUMBER 21 DESCRIPTION Central Penn Medical Group, medical bill 22 Strickler Agency, insurance premiums due 23 Philip Carey, M.D., doctor bill 24 Milton Hershey Physicians, medical bill ------_._----_..------_._--------_.~.._--~--_._-- Page 2 of Schedule I AMOUNT 153.00 546.00 11.00 12.00 REV-1513 EX... (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT. DECEDENT __________ -------._------ ---------- _____mm...._____._ ______ ESTATE OF NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY FILE NUMBER 21 - 2004 - 00862 --------_. ---- ------- RELATIONSHIP TO DECEDENT AMOUNT OR SHARE OF ESTATE Kuntz, Sr., Delanor D. I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Daphne K. Gelbaugh 130 Newville Road Shippensburg, P A 17257 ------------r---- nr.N"'II"T...~~} Daughter 'One-half 2 Delanor D. Kuntz, Jr. 210 Green Hill Road Newville, PA 17241 Son One-half 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II. 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ZZZZ H ... 0 t1 lxllxl:O::O: 1<1 SS88 H """'121 IT OOOtl .. 00" :<::<: 11 ~::s ..... ....-10 ~s: n 1-'-' 0 nootl .... '0. H III . . P' Otltltl cam . . 0 11" . , 0 II ' . 0. 0. ...... .. '" W .-q-II....If-1 ,... ,... \0\0\0\0 ~~ 0 O'\cnO'\~ 0 0000 ..... , , , ..., 0 l\.)fI,,)l\J,t..J 'tJ 'tJ ~ 1-1.....00 IOn ~ ~ . 110 o\o\ww ITm '" t.ntTI...J...J "rt ..., ..., 0 ~ ,... ,... ~ ... ,...,...0 0 '" 00 0\ mlJ:lo.....:tU1 1210 p: PI W WUlO\\O .... H H '" ......lJ:lo.otv >:rt 'tJ 'tJ .... ~l.OO.J:lo. l.tJt,oJWO\ 0 i:l l\Jl\.Hv-J *.. '" '" H 0 0\ ....w :> ~ ... en co \0 \0 I .... U1\D0\U1 0 t&>-WOOlJ'1 0 .. l- I- " c ~ H ~ o ~ H o 121 . . . .. .. . . .. . . LAW OFFICES OF ZULLINGER - DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, P A 17201 717-264-6029 Fax: 717-264-1884 zulnl!l'law@earthlinknet Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, P A 17257 717-532-5713 Fax: 717-530-5222 hamiltondavislaw@comcast,net May 17,2005 Dale F. Shughart, Jr., Esquire 35 East High Street, Suite 203 Carlisle, PA 17013 RE: Estate ofDelanor D. Kuntz. Sr. Valuation of Sole Proprietorship Dear Dale: At your request I have examined the facts and circumstances surrounding the late Delanor D. Kuntz, Sr. and his drywall installation sub-contracting sole proprietorship known as "Kuntz Drywall" (herein the "Sole Proprietorship"). The purpose of my inquiry was to determine whether the Sole Proprietorship had value for "goodwill" or "going concern value" that is subject to Pennsylvania Inheritance Taxes in Mr. Kuntz' Estate. In addition to copies of Income Tax Return information (Schedule "C") for years 1999 through 2004, I have reviewed the narrative explanation of your Inheritance Tax Return Schedule C, information supplied from the Executors and the remainder of the Inheritance Tax Return. I have also performed certain computations which will be explained further. My conclusions are as follows: 1. No balance sheet existed for the Sole Proprietorship and it is not reasonable to attempt to create one. 2. When Mr. Kuntz' labor and efforts are taken into consideration, there is/are no excess earnings which would support there being goodwill or going concern value. See my report and computations attached. Please advise if you have any questions or it I can be offurther assistance. ~Sinje1Y, 'Cf~D~s~ for Zullinger - Davis Professional Corporation HCD/tjb Enclosures Reply to: Hamilton C, Davis, Esquire P. O. Box 40 Shippensburg, PA 17257 LAW OFFICES OF ZULLINGER - DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, P A 17201 717-264-6029 Fax: 717-264-1884 zulngrlaw@eartWink.net Dale F. Shughart, Jr. of counsel HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, P A 17257 717-532-5713 Fax: 717-530-5222 hamiItondavislaw@comcast.net GOODWILL/GOING CONCERN VALUATION DELANORKUNTZ, SR ESTATE May 17,2005 1. Balance sheet (or pro-forma). Given the nature and character of the Sole Proprietorship and the manner of its conduct, there is no balance sheet (nor due to lack of records can one be constructed) and the business of the Sole Proprietorship was not deriving income from capital assets. It is in essence a personal service business. Thus, there can be no calculation of "excess" earnings (above a reasonable return on net assets). And, the valuation must focus solely on income figures. 2. Analysis of the Schedule C data from the years 1999-2004 reflect very large fluctuations in the gross receipts, some of which can be explained by Mr. Kuntz' neglect of billings and collections. Additionally, the net incomes for the corresponding years do not fluctuate proportionately with the gross receipts. This leads me to conclude that the greater weight given the most recent years in the typical "weighted average" computations may not be fuirIy reflective in this case. Thus, I have performed two weighted average income computations. The first utilizes the actual figures. The second is based upon an averaging of gross receipts adjustment for net income. The actual five-year weighted average net income is $35,975. The "adjusted" weighted income is $19,451. See copies of these computations attached to this report. 3. Conclusions. Given that Mr. Kuntz himself worked fulltime on the drywall jobs and did managerial/administrative work after hours (even after his cancer illness), an annual income of$19,451 is less than adequate consideration for his labor, and thus, no goodwill value is indicated. Using a "typical" five-year weighted average calculation (with no adjustment for the gross receipts fluctuations), the weighted income of$35,975 per year does not indicate goodwill value. At a pay rate of$15 per hour for a 40 hour week, compensation for labor for Mr. Kuntz would be $31,200. This leaves only $4,775 for his managerial and administrative efforts - this is less than $100 per week. As of Mr. Kuntz' death, it is my opinion that there was no goodwill or going concern value for this Sole Proprietorship. Respectfully submitted, ~-fJ:. 0 for Zullinger, Davis P.C. .-/ ~ o .,- E o u.. "5 tJ)0 ~.ll! b..~ ijj~ 0-5 'tl.tJ) ~ ....ll;: <(0 ::>0:. 'OlD <(z u.I '< ti u.I ci. tJ) N "Z ~ ci ~ % E -;t o ::;- I;: g~e .,r,C0- 1- .r:P'-;0) O'l ..0 ~ t:: ('") ~ 0) ~<'lg> n Q) "- ltl >- 0) !: ~ ~ ~ ~ 0 .ggggg 0 gg~<O~~ .,-co<D~"- <J:> c6o"=c-.i..o ~ en 1- or- ID L() ..-" r-~ --' 1.!) ~~~~.,. ~ ~~~~)< ~ ~ ggggg ~~~~~ $~ri~~ .,-"-"' -" ~~~~~ -;t b l- gg U'iU'i ~-~ ltlri COr- ~<F> ~ Z-G 'tG<'l O)~ -o"(jj ~ 0 ~.9:: q- o ~ .,-0 00 00 t'lt'l "00) S ~ NOO ~C'l~ ~ t:: ~ '-' ~ ...... \l') "<l: O'l ...... W II \0 ...... - ,......,...... 000 00 0 00000 ~ Lriccir--:...rc<:i I'- ......OO>I'-CO CO 100('")100 1'-. . -i<D<t5oai ...... T"".,....-.,...CON 0> C') ~...... N ~ ~~~~~ ~ W t- ~ 1O"<tC')~...... CJJ XXX X w () Ii Q) ,......""'" :; Q) oogoo CJJ '0 E 00 .00 en c<:iN~r--:c<:i ~. .c 0 0 0 OOf'-COCO en .E O>O.NO Z '0 ~ N'-i~oai ::::) en en iii Z COW~"<tN ~ :J ~-_EI7~ ci '0 4: ,...... ~ ~ .s () 00000 c ~o~o~ III I'- '0> 'N en :; N<XlCOO-q- CJJ E '0 C')O><oNO t- ~ Q) .CO .10 . a. ~ .c CO .N .CO ,_ 0 0> ('")"<t<ON Ui ::i!en ~<O~<O~ 0 _fI7_69-_ W a:: u.. 00000 0 0 CJJ 0 00000 ~ 0 Z t- r--:r--:r--:r--:r--: r--: 0 I'- Z & 00000 0 0 i= w C')('")C')C')C') C':!. C"l <( ~ ~ N'N'N'N'N' N N ...J t- en 00000 0 0 ::::) CJJ ~ NNNNN N N U ::::) tI) tI) tI) tI) ~ ~ EA- ...J ...., <( 0 U <( 00000 0 Q) .l!l Ol 00000 ~ ~ 0. ...ro;ccir--:o; .a; 0> Q) iii 0 C"lOl'-co"<t CO > :J ~ CO <0 0> f'-C"l "<t. CIl -0 aiai-ilCiai f'- '- 4: III O>C"l"<tC"lN CO CIl III C\.I.,....-C\lT""C\I ...... Q) e EA-WW~~ ~ >- ~ ~ "<tC"lN ......0 a> ~ 00000 0> 11l 00000 0> ~ NNNNN ...... ANTIQUES ON THE RITNER Robert R. Rowe 3490 Ritner Highway Newville, PA 17241 (717) 776-6769 APPRAISAL for Daphne Gelbaugh the estate of De Ian or Kuntz, Sf. 115 Whiskey Run Road, Newville, P A 1724 L This is to certify that I, Robert R. Rowe, am a qualified appraiser. 1 have 40 years of buying,. selling and appraising experience in the area of antiques and household items. I am also a bonded and licensed auctioneer (P A LIC # AU2276L). I further certifY that the purpose of this appraisal is to provide current auction value for the following item and that this appraisal in no way represents an offer or solicitation to purchase said items. I have viewed the following items and in my opinion the current fair auction value of. the fullowing items, all in fair or poor condition, are as follows. J (I '--1.71 D Tractor, Ford, non operable... ...........,... ......... .................. ....$ 150.00 Mowers (2)... ........ .................. ...__.................... ............ 50.00 - c.S r<. A ee/MI.3 Refrigerator...... ...... ...... ............... ...... .................. ... ........ 45.00 ,-C5R. A~J<l0#'l13 Sofa & Chair... .__......... .................. ...... ..........__... ....__ ........ No Value Beds (3)__. __' __. ......... ... ....__ ,..... __............. __...c.................... 25.00 File Cabinet...... ............ ......... ................... __... ......... ......... 10.00 Welders (2)...... ...... ............ ........................ ....... __............ 150.00 Hand Tools... ............................... ..... ......... __.... ....__......... 75.00 Trucks, Ford, F-I50 (2) non-operable ......... ......... ............ 325.00 -C5f< ABllpm..~ TooIslEquipment, Mise............ ............ ............ ..........__... .... 25.00 Washer & Dryer, non operable... ... ... ... ...... ... ...... ... ... ... ... ... .... No Yalue Kitchen items... ............ ......... ............... ....__ __................... ______15.00 TOTAL $ 870.00 -1-' .1:\ 1Z..t:\ . ...... '-{2.0 jdd 10 rr;;vl.;J1/t6 ~Lf50~,A)7rl"l bl1cl 3lJO --- hOl1.5e t-,u1d jtJd45 If' () 1e4 c1d~ . \. ,,1\\ ( JI t - - , '.."',., ____"1" . \." -.! . ');UJ.:l'-:5\ ~"'lN~ Robert R. Rowe Appraiser October II, 2004 ~ ORRSTOWN BANK January 3, 2005 TO: Dale F Shughart Jr. Attorney At Law 38 East High Street Suite 203 Carlisle, PA 17013 FROM: Timothea Moose Cust. Servo Op. P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Delanor D Kuntz DATE OF DEATH: September 17, 2004 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 4000000782 Delanor D Kuntz 12/24/02 44,165.72 26.14 P.O. BOX 250 . SHIPPENSBURG, PA 17257 TEL. (717) 532-6114 rI MBtlBank 499 Mitchell Road, MiII,bolO, DE 19966 Mail Code DE-MB-12 Phone (888) 5024349 Fax (302) 934-2955 December 2, 2004 Dale F. Shughart, Jr. Attorney At Law 3S East High Street Suite 203 Carlisle, Pennsylvania 17013 Re: Estate of: Delanor D. Kuntz Social Security: 181-32-4194 Date of Death: Seotember 17. 2004 Dear Sir or Madam: Per your inquiry dated November 19,2004, please be advised 1bat at 1I1e time of dea1h, 1I1e above-named decedent had on deposit wi1l1 this bank 1I1e following: 1. Type of AtXowrI Savings Accowrl Account Number 015004198248196 Ownership (Names of) Delanor D Kuntz Opening Date 1/11/01 Closed 9/22/04 BaJaru:e on Date of Death $45,975.59 Accrued Interest $ 2.83 Total --i45,97S:'4T-------------------------------------------- Please be advised, 1I1ere was no safe deposit box fuond fur 1I1e above decedent For further acconnt information, regarding ownership, closures andlor reimbursement of funds, etc., please call the High Street Carlisle Office # 717-240-4536. Sincerely, ~~~ Nancy Clagett Records Management ~ FARMERS NATIONAL BANK OF NEWVILLE ADiviJionojAdamfCotltltyNatifJ//alBank December 1, 2004 Dale F. Shughart, Jr., Esquire 35 East HighhStreet Carlisle, PA 17013 RE: Estate of Delanor D. Kuntz Sr. Date of Death: September 17, 2004 Dear Mr. Shughart: Mr. Kuntz had a checking #221120 with this bank which had a date of death balance of $167,051.23 plus $30.50 accrued interest. He also had two certificates of depo13H - #2990816 opened 3/31/00 for $92,727.77 with $549.24 accrued inteeest and U2990339 opened 9/16/98 for $70,000.00 with $17.28 accrued interest. All of these accounts were in Mr. Kuntz's name alone. Sincerely yours, ~ #t.. J. /..:>1 ~~ ~ough Executive Vice President PO. Box 156, Newville, PA 17241 . (717) 776-5312 HC)1)-2c:-2C1(:.14 20:~.O 41-=!. {be: .2.4':);=: PI-ICBRI"'~ .o:ll~' 768 ::"~458 F).Ol/cn o PNCBAN< November 29, 2004 Dale F. ShughaJ!, Jr. Attorney at Law 36 East High Street Suite 203 Carlisle, P A 17013 RE: Estate of Delanor D. Kuntz, deceased SSN: 181-32-4194 DaD: 9/17/2004 Dear Mr. Shughan: In response to your req\\est for Date of Death balances for the customer noted above. our records show the following: Certificate of Deposit Account #31800216818 Established 08116/2[>0 1 DELANOR D KUNTZ, SR DOD balance: $107,061.18 + $5.27 accrued interest Interest Paid 1/1/2004 - 9/17/2004 - $660.68 Checking Account .~ccount#S140420472 Established 04116/1984 DELANOR D KUNTZ. SR DOD balance: $497.24 + $0.00 accrued interest Interest Pald l! l/2004 - 9117/2004 - SO .00 Please note thatlhis offIce only provides date of death balances for deposit accounts (L~s, CDs, Checking and Savings accounts) We do not proces.. any financial transactions or provide statements. If you need assistance with any of these items, please call1-888.PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely. (.;:12'111/1 d [},{l.;/J1tl- , /.,., l' <.Ct. ~_ _ . ~ - Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 first .\ ve. Pittsburgh PA 15219 Member FDIC TcrrHL F'. 1:.::;1 ~rudential ~ Financial Prudential Investments Prudential Mutual Fund Services LLC POBox 8098 Philadelphia, PA 19101 (800) 225-1852 www.prudenlial.com Dale Shugart Attorneys At Law 35 East High St Suite 203 Carlisle PA 17013 Shareholder: Kuntz Drywall FBO Delanor D Kuntz Account Number: 2808147862 December 9, 2004 Dear Dale Shugart: I am writing to you in reference to a recent telephone inquil)' regarding the Prudential mutual fund account listed above. As of September 17, 2004, the value in the account was as follows: Fund Name Shares Share Price Value Dl)'den Government Income Fund: Class B 371.22 $9.15 $3,396.66 Dl)'den Total Return Bond Fund: Class B 187.338 $12.90 $2,416.66 Strategic Partners Total Return Bond Fund: Class B 244.490 $10.72 $2,620.93 The account balance is determined by multiplying the total number of shares in the account by the Net Asset Value (price per share of the fund). Please keep in mind that the Net Asset Value of the fund fluctuates on a daily basis alid therefore, the account value will also fluctuate. I trust that this information has been helpful. In the event that you have questions or need further assistance, please do not hesitate to contact our Prudential Mutual Fund Service Center at 1-800-225-1852, Monday through Friday, 8:00am to 8:00pm, eastern time. Sincerely, // ., // 1// . /' ..(. ',/C <-c~ Susan Esposito lCustomer Service Associate ((~ DATE OF DEATH VALUE OF PRUDENTIAL FINANCIAL ACCOUHTS 01' DELANOR D. KUNTZ, SR. DATE 01' DEATH: SEPTEMBER 17, 2004 Account Date of Death Value Endowment Account No. 25 523 566 (Qualified Pension Plan) Beneficiary: Delanor D. Kuntz, Jr. $20,518.99 IRA Account No. 96112257 Beneficiary: Delanor D. Kuntz, Jr. $54,871.71 Variable Investment plan Account No. 9611133 (Non-qualified) Beneficiary: Delanor D. Kuntz, Jr. $ 5,681.44 Date of Death values given to Dale F. Shughart, Jr. on the telephone by Andrew Devitt of prudential Financial Phone #717-796-6525. Despite several follow up requests, prudential has not provided a written statement. Copies of distribution statements are attached. DALE F. SHUGHART, JR. ATTORNEY AT LA W 3S EAST HIGH STREET SUITE 203 CARLISLE, PENNSYLV ANIA 17013 Telephone 17171 241 -4311 Facsimile (717) 241-4021 r~ , -Flh/h5?~ r04 OF COUNSEL HAMILTON C. DAVIS LEGAL ASSISTANT BONNIE L. COYLE January 25, 2005 Andrew Devitt prudential 4 Turmeric Drive Mechanicsburg, PA 17050 RE: Delanor D. Kuntz, Sr., deceased SSN: 182-31-4194 Dear Mr. Devitt: I have received from you, over the telephone, the date of death values for Mr. Kuntz's four Prudential investment accounts. I have received a written statement of the date of death value for Account No. 280814786, a. copy of which is enclosed. I have not, however, received a written statement of the date of death values of the other three accbunts, which I will need for the Pennsylvania Inheritance Tax Return. To simplify matters for you, prepared of the Account names, beneficiaries. enclosed is a Statement I have numbers, date of death values, and If this information is correct, please prepare a brief letter on your letterhead stating that it is correct, attach it, and mail it to me. This will be sufficient for inheritance tax purposes. If any of the information contained on the enclosed sheet is incorrect, please correct it in ink and return to me with your letter. I will make the corrections and return a corrected copy to you. Thank you for your continuing cooperation. additional information, kindly advise me. If you require any Very truly yours, DFS,JR/bc Enclosures Dale F. Shughart, Jr. cc Delanor D. Kuntz, Jr., co-Executor Daphne K. Gelbaugh, co-Executor 'rudeDtial ~ Financial Annual Statement TIle PradolllialIn&unnc:eCcalpaayrLAmerica PrudcnlialAmollySelYic:eCeIlIet PO ... "'" Philadelphi..PAl910l Account Statement to July 28, 2004 DELANOR D. KUNTZ 115 WHISKEY RUN RD NEWVILLE PA 17241-&601 Owner: DEIANOR D. KUNTZ Annuitant: DEIANOR D. KUNTZ Contract Number: 96111133 Contract Date: 07/29/1996 TypeofCoutract: Variable Investment Plan Market: NOn-Qualified <!- -' "his statement shows the values of your Valliable Investmeut Plan Annuity as of July 28, 2004, and the changes in values since July 9, 2003. Please retain Ibis statement for four records. Although great care has been taken in preparing this statemeut, we eserve the right to amend the statement as needed. Thank you for choosing Prodential. \ccount Summary as of 07/28/2004 ~~it..W~~ttt'lt$~~?~_~_"l(aidwnt.~.Jlf"W;pili y.(>~ "..<<-: ;..,;~~mmmwW~S~1~{@3~f:~~~:!~~~~mt~~<-~m:::~~t~.;:mm:.ill1wM~ Fixed Rate Optiou N/A N/A $ 5,676.23 __il~_"&"w#%"'___W-,$__~W.lf$1i'~4m::_""~j(<',,,,"'w',*1!i ~~.ift~~~%%l:_$"_~wWti~'$"~Jf&Mllitm.~itf~m_mm:~ :ontract Activity Summary 07/11J/2003 - 07/28/2004 __. .".,~.. . '"1i"'"~~''"''' '. . ......~'...."@;<~''''..."'..~..... ...............<<Mi <:', . .*t. . ;~'''''l..m,....... '>" .. *" ~-:-=:::'i > ..... > ," . '"'.::;~;S::: " .~~x::>.:;-;'....w....~:-:-.:-: ~:::,:,$:: .~ .-;.,. ,"..... w ,xV"m;, '" ,".:*<<-: .. ~.....,. ..:..~ x . .~*>>;.;.:.;..-.;..~{<<{X- ,v.'l;':~ 0712912003 ~nlng Balance $5,451.85 Total Purchase Payments 0.00 Additional Amount 0.00 Premium Tax Charge 0.00 Total Withdrawals 0.00 Total Withdrawal Charges 0.00 Contract Maintenance Charge -30.00 loveslment Results . 0.00 Interest Credited 25438 07/2812004 Ending Balance . $5,676.23 \7bJ) iJa/1M. I ft 06 C{!, L/-l+ p.ijI-- Df/U, tt j /'2-5/6 ~99999 {ariable Investment PIaG AD.naity is issued by The PRldentiallliwrance Company of America. Unit values of the variable invC5tment options llfe determined at the end of the business day en the trade i.t~ rEth... t....n...,.,n..... Tnronnation l"O!!!ardl.o2 8ftDl'5 coIUmissioos (remuna-atioD) is available upon written request. ;..p;udential $ Financial Your ~olicV Values 0{3-. WSH 1109 DELANOR D KUNTZ 210 GREEN HILL RD NEWVILLE PA 17241-9574 Quotation Date October 25, 2004 Policy Number 25 523 566 Policyowner's Name DELANOR 0 KUNTZ Insured's Name DELANOR 0 KUNTZ Policy Type Endowment Thank you for your recent request for the values and benefits of your Endowment policy. The calculation date of the values shown below was October 1,2004. To assist you in your review of this quotation, a list of terms and definitions is provided on the back of this page. Policy Date April 1, 1976 Your Life Insurance Covera.e Profile Policy Face Amount Dividend Accumulations Tennination Dividend T otaI Death Benefit Policy Debt Net Death Benefit $ + + $ Other Be nefits Waiver of Premium $ 7,209.00 10,085.85 3~3.24 17,648.09 0.00 17,648.09 Your Policy Values Cash Value. Dividend Accumulations Tennination Dividend Total Cash Value Policy Debt Net Cash Value $ $ + + $ 10,099.23 10,085.85 353.24 20,538.32 0.00 20,538.32 DDl> JClht t .. f'n / ;..J-- 11'2 G/o ~ petz..-- ~elJ (I \ f ()-rJ{5(~/~ 9 Your Customer Service OffiCI 18881778-2888 Address Prudential Annuity Service Cente PO Box 7960 Philadelphia. PA 19101-7960 Visit Our Weh Site www.prudential.com 994801 ON05 WSH 2110 ~ . Prudential ~ Financial Pruco Life Insurance Company Annuity Services PO Box 8278 Philadelphia. PA 19101-8278 (888) 778-2888 www.pruden::;~ A L-- \ ~ It [j '-'\: ~ vPA) 7tf ~f'1(J~f) DELANOR D KUNTZ JR. 210 GREEN HILL ROAD NEWVILLE PA 11241 Contract Number: 96112257 Owner/Annuitant: Delanor D Kuntz October 27,2004 Dear Mr. Kuntz Jr.: Thank you for your ~ience while we completed processing your request for death benefits from Oelanor D Kuntz's contract. As requested, we have transferred the proceeds to your Pruco Command Account.. The following explains how the benefit amount was detennined: Contract death claim,value Less Federal tax withheld Less State tax withhe!ld Plus Delayed Claim lnterest $55,068.06 $0.00 $0.00 $0.00 Transfer amount If you have any quesllions, please call the Prudential Annuity Service Center at (888) 778-2888. You can obtain contl1lCt values, request forms and duplicate statements, and conduct certain financial transactjon~ 24 hours a day 7 days a week with our automated phone system. The Service Center is open Monday through Friday l>etween 8:00 a.m. and 8:00 p.m. Eastern time. If you are using a telecommuniljations device for the hearing impaired, you may call (800) 654-7637, Monday through FridlIy between 8:00 a.m. and 8:00 p.m. Eastern time. Sincerely, Shawna M Johnson Annuities Associate Annuity Services ~~ pdJ7 J{)~L{k - f elL D~v" r-r 5'1; 17/, 71 1(~1(D~ -bh':!{iY!la, 'fl!.. Yl?A!/IAliVn JI.. A PIl.Ide:maI buSiness COrpooaIo Otnce; 751 Broad SIreet, Newark NJ 07102.'JW / LAST WILL AND TESTAMENT OF DELANOR D. KUNTZ SR. I, Delanor D. Kuntz Sr., of Newville, Pennsylvania, revoke my former Wills and Codicils and declare this to be my Last Will and Testament. ARTICLE I IDENTIFICATION OF FAMILY The names of my children are Delanor D. Kuntz Jr. and Daphne K. Gelbaugh. ARTICLE II PAYMENT OF DEBTS AND EXPENSES I direct that my just detbts, funeral expenses and expenses oflast illness be first paid from my estate. ARTICLE m DISPOSmON OF PROPERTY Residuary Estate. I direct that my residuary estate be distributed to my children in equal shares. ARTICLE IV NOMINATION OF EXECUTOR I nominate Daphne K. Oelbaugh, of Shippensburg, Pennsylvania, and Delanor D. Kuntz Jr., of Newville, Pennsylvanilt as Co-Executors (the "Executor"), without bond or security. ARTICLE V EXECUTOR POWERS My Executor, in additi<;lO to other powers and authority granted by law or necessary or appropriate for proper ~dministration, shall have the right and power to lease, sell, mortgage, or otherwise encumber any real or personal property that may be included in my estate, without order of court and witIJPut notice to anyone. My Executor shall havfl the right to administer my estate using "informal", "unsupervised", or "independent" probate rr equivalent legislation designed to operate without unnecessary intervention by the probate court. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIvIDUAir"t4){E~"\::i\ INHERITANCE TAX DIVISION"- j./ ,..J.; PO BOX 280601 -.. HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX 0:APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-31-2005 KUNTZ SR 09-17-2004 21 04-0862 CUMBERLAND 101 APPEAL DATE: 12-30-2005 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 9Y!_~~P~9_!~~~_~~~~------~---~~!~!~_~9~~~_~9~!!9~_E9~_Y9~~_~~~9~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DElANOR D FILE NO. 21 04-0862 ACN 101 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax ?n0~ nr7 .....>? 1'.,.;"'1,,-11 l'v t L~.) Dr_-~ j i i 3: 2Lf , / DALE F StflJGHART JR ESQ -. 35 E HIGH ST STE 203 CARLISLE PA 17013 ESTATE OF KUNTZ SR TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED 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 (9) UO) ) CHANGED U) (2) (3) (4) (5) (6) (7) 106,840.00 .00 .00 7,583.20 732.816.09 .00 89,091.47 (8) REV-1547 EX AFP (06-05) DElANOR D 39,218.77 34.449.18 (11) (2) (3) (4) DATE 10-31-2005 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 936,330.76 73.667 95 862,662.81 .00 862,662.81 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) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 862,662.81 X 045 = 38,819.83 .00 X 12 = .00 .00 X 15 = .00 (9)= 38,819.83 . ~..._. n___.. I+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-13-2004 ." CD004731 1,650.00 31,350.00 05-25-2005 " CD005362 .00 5,819.83 TOTAL TAX CREDIT 38,819.83 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUIflV A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 1~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Delanor D. Kuntz, Sr. Date of Death: September 17, 2004 Admin. No. 21-04-862 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. Dat~ 1-v/30jVS Shughl r. Court I. 193 3 35 East High Street, Suite 203 Carlisle, PA 17013 (717) 241-4311 Counsel for Personal Representatives :> ) ~