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HomeMy WebLinkAbout03-15-12--~ REV-1500 Ex (01-10' ~ 1505610143 PA De artment of Revenue ~ OFFICIAL USE ONLY p pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 2 1 1 1 0 8 8 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW - Social Security Number Date of Death Date of Birth 175 34 8183 07 28 2011 07 24 1942 Decedent's Last Name KUHNS Suffix Decedent's First Name KAY (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI I MI ® 1. Original Return ^ 2. Supplemental Return ^ 3_ Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ^ qa Future Interest Compromise (date of death after 12-12-82) ^ 5. Federal Estate Tax Return Required 0 ® 8 Decedent Died Testate (Attach Copy of Will) ^ y Decedent Maintained a Living Trust (Attach Copy of Trust) -.-- - 8. Total Number Of Safe Deposit BOXES ^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 11, Election to tax under Sec. 9113 A ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO Name : HAMILTON C DAVIS Daytime Telephone Number 717 532 5713 ~, , First line of address 20 EAST BURD STREET Second line of address SUITE 6 City or Post Office State ZIP Code SHIPPENSBURG PA 17257 Correspondent'se-mail address: hdavis@Zulliinger-Davis.com L ) REGISTER OF11U~S USE 41yLY _~ , - .--- __ > i- T1 .r ~. _ -,i '. ." ~ ~ ~ _ - _ ~, ._.._ DATE FILED - } ,xi i_-, _~ t _; ' ': ~. 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 rue, rrect and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIG ATU E OF PERSON RESP SIBLE F FILING RETURN DATE ~_ MARY E. EUTZY AD RE S - 151 GOODHART ROAD, NSBURG, PA 17257 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE - DATF_ Hamilton C Davis 20 East Burd Street, Shippensburg, PA 17257 Side 1 1505610143 1505610143 ADDITIONAL Personal Representatives KUHNS, KAY I SS# 175-34-8183 7/28/2011 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature Name Address City, State, Zip Date 3 Signature Name Address City, State, Zip Date 4 Signature Name Address: City, State, Zip Date 5 Signature Name Address: City, State, Zip Date 6 Signature Name Address: JILL I. KUHNS 467 OAK FLAT ROAD NEWVILLE PA 17241 City, State, Zip Date COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF KUHNS, KAY ~ FILE NUMBER 21 - 11 - 0886 All real property owned sole)y or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. _ -Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE OF NUMBER DESCRIPTION - - --_-_ __ DEATH 1 304 NEALY ROAD, N. NEWTON TOWNSHIP, CUMBERLAND COUNTY, NEWVILLE, PA 65,000.00 17241 (SEE ATTACHED SETTLEMENT SHEET). SOLD TO AN UNREALTED THIRD PARTY AT ARMS LENGTH PRICE AND TERMS. SALE NECESSARY TO SETTLE ESTATE. SEE SCHEDULE I FOR NECESSARY AND ORDINARY EXPENSES. ~ TOTAL (Also enter on Line 1, Recapitulation) I 65,000.00 SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT -_ __ -___ ESTATE OF KUHNS, KAY ~ FfLE NUMBER __ _ -__ 21 - 11 - 0886 ---- Include the proceeds of litigation 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 DESCRIPTION VALUE AT DATE OF -- -__ __ _ DEATH 1 MEMBERS FIRST FEDERAL CREDIT UNION SAVINGS ACCOUNT NO. 138903-00 13,958.57 2 PNC CHECKING ACCOUNT NO. 5140409695 (SEE ATTACHED VALUATION) 22,468.37 3 PNC SAVINGS ACCOUNT NO. 5130344111 (SEE ATTACHED VALUATION) 9,678.25 4 PNC INVESTMENTS, ACCOUNT NO. 004-745278 (SEE ATTACHED VALUATION) 21,604.13 ~ TOTAL (Also enter on Line 5, Recapitulation) I 67,709.32 /+ COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF KUHNS, KAY I FILE NUMBER 21 - 11 - 0886 --- -. -_ _ - - is schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY ~ ~ OF ~ EXCLUSIONS Include the name of the transferee, their relationship to decedent DATE OF DEATH DECD'S I TAXABLE VALUE: NUMBER and the date of transfer. Attach a copy of the deed for real estate. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 PACIFIC LIFE ANNUITY CONTRACT NO. ~ 307,531.62 307,531 62 VR11005060, PAYABLE TO HER CHILDREN, MARY E. EUTZY AND JILL I. KUHNS, AS NAMED ' BENEFICIARIES (SEE ATTACHED VALUATION) 2 ~ JOHN HANCOCK LIFE INSURANCE COMPANY, ~ ANNUITY CONTRACT NO. 2776623, PAYABLE TO ' HER CHILDREND, MARY E. EUTZY AND JILL I. KUHNS, AS NAMED BENEFICIARIES (SEE ATTACHED VALUATION) 127,725.60 127,725.60 TOTAL (Also enter on line 7, Recapitulation) 435,257.22 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H /~F~UN~EpR~A~LpEXPENSES & /w.JlYlllrh7l fV'\I IYG ~~ ESTATE OF KUHNS, KAY I - FILE NUMBER 21 - 11 - 0886 _ Debts of decedent must be reported on Schedule I. ITEM --- - - -- -- NUMBER DESCRIPTION ~ AMOUNT __ ~FUNERALEXPENSES: ----- --- _.-- _ T. - - ---- A. 1 ~I EWING BROTHERS FUNERAL HOME 5,085.09 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) MARY E. EUTZY Street Address 151 GOODHART ROAD City SHIPPENSBURG State PA zip 17257 Year(s) Commission paid 2. Attorney's Fees HAMILTON C. DAVIS, ESQUIRE 3. I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent a. ~ Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 j CUMBERLAND COUNTY LEGAL JOURNAL- LEGAL ADVERTISING 10,019.00 17,500.00 551.50 75.00 - ---- TOTAL (Also enter on line 9, Recapitulation) 33,682.09 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Schedule H Funeral E~ertlses & Administrative Cosh cormnued ESTATE OF KUHNS, KAY I FILE NUMBER 21 - 11 - 0886 Z i THE NEWS CHRONICLE -LEGAL ADVERTISING 3 .DIVERSIFIED APPRAISALS 101.50 350.00 I Page 2 of Schedule H SCHEDULE I DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS i INHERITANCE TAX RETURN RESIDENT DECEDENT '. ~, ESTATE OF KUHNS, KAY ~ 'FILE NUMBER ---__ 21 - 11 - 0886 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM -- NUMBER DESCRIPTION AMOUN7~ 1 ADAMS ELECTRIC 332.09 2 DIRECT TV 48.75 3 CENTURY LINK 78 68 4 DARLENE PITTMAN -TAX COLLECTOR - 2011 SCHOOL REAL ESTATE TAX 788.36 5 CARLISLE REGIONAL MEDICAL CENTER 50.00 6 SETTLEMENT EXPENSES (SEE ATTACHED HUD-1) 650.00 TOTAL (Also enter on Line 10, Recapitulation) I 1 947.88 REV-1513 EX+(11-08) SCHEDULE) COMMONWEALTH OF PEIJNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT - - _ ___- _ - ESTATE OF - __ _ __ _ - _. KUHNS, KAY I -- NAME AND ADDRESS OF PERSONS NUMBER O __ -- -- ~ RELATIONSHIP TO DECEDENT RECEIVING PROPERTY ~ Do Not List Trustee(s) I, I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers ' under Sec. 9116 (a) (1.2)) 1 MARY E. EUTZY Daughter 151 GOODHART ROAD SHIPPENSBURG, PA 17257 2 ~ JILL I. KUHNS ;Daughter 467 OAK FLAT ROAD NEWVILLE, PA 17241 3 '' JANET E. KUHNS ~! Daughter 467 OAK FLAT ROAD NEWVILLE, PA 17241 _ - _ -- FILE NUMBER _ __ -- --- 21 - 11 - 0886 - --_ __ SHARE OF ESTATE: _. AMOUNT OF ESTATE ~ (Words) ! ($$$) 1/3 RESIDUE AND 249,988.39 ANNUITIES i 1/3 RESIDUE AND ANNUITIES 249, 988.39 1/3 RESIDUE IN TRUST ;Enter dollar amounts far distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. 32,359.78 II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET! 0.00 - -- - - -- _ - - --- LAST WILL AND TESTAMENT I, KAY L KL:rIIhTS, of North Newton Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke any Will or Codicil previously made by me. ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations) and my funeral expenses (including my gravemarker and expenses of my last illness) shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I am presently married to JAMES B. KUHNS and I have 3 children: JILL I. KUHNS, MARY E. EUTZY and JANET E. KUHNS. Janet has special needs and I make this will in this context. ITEM III: I devise and bequeath all of my estate of every nature and wherever situate to my husband, JAMES B. KUHNS. ITEM IV: If my husband, JAMES B. KUHNS, does not survive, I devise and bequeath all of my Estate of every natw:e and wherever situate, whether passing under this Will or otherwise, in equal shares to my children: JILL I. KUHNS,~ MARY E. EUTZY and JANET E. KUHNS, provided however that the share for my daughter, JANET E. KUHNS, shall be held by my Trustee hereinafter named, 1N TRIJST, for the benefit of my daughter, JANET E. KUHNS, and for the following uses and purposes and subject to the terms and conditions hereinafter set forth. A. I:n providing for the establishment of this Trust for the benefit of m,y daughter, JANET E. KUHNS, I am aware of the special circumstances and incapacities and infirmities affecting her which may cause or will cause her t ed special and skilled care y /~ ~` `~~= and/or servic:es and to be eligible for various local, state and federal benefits and entitlements, as well as possible assistance provided by various private agencies and organizations. The primary purpose of this Trust is to assure that JANET achieves her maximum potential and leads as full, independent and normal a life as is possible. To that end, it is my wish that the Trustees view themselves not only as Trustees in the traditional sense, but also as protector, guardian and advocate for JANET. B. T'he Trustees within their complete and unfettered discretion, shall apply the income and principal of the Trust in furtherance of the purposes of the Trust as set forth in subparagraph A above and generally to enhance the life of my daughter, JANET, if living, but only to the extent not provided for by insurance or by Federal, State, local ar any other assistance programs of any nature whatsoever, including Supplemental Security Income benefits under the :Federal Income Maintenance Program as then existing. The Trustees shall provide; Trust payments of such an amount as not to preclude payment of the maximum amounts of any Federal, State, local or other assistance programs, as noted above. The income and principal of the Trust may therefore be used as judged necessary and. appropriate as a supplement to, but not to supplant, such Federal, State, local or other assistance, and to the extent the income of this Trust is not used, the Tnistees may accumulate the income and add it to the principal of the Trust. While the Trust for JANET, remains in existence, the Trustees may also expend such amounts of income and principal therefrom as they, iri their sole discretion, may deem necessary for the health, maintenance, education and support of my other children, but only if the Trustees determine that such beneficiary does not have sufficient funds othe 'se available. Nevertheless, this Trust is ~~ ~ 2 ~ ~~ for. the primacy benefit of JANET, and her present and future needs shall be considered first. C. The Trustees are empowered to collect and expend on behalf of JANET, all governmental. financial assistance benefits to which she is otherwise entitled; provided that such fiords shall not be co-mingled with the other funds of this Trust. D. In the exercise of the Trustees' discretion to expend income and principal for JANET, the Trustees are directed that consideration should be given to any Letters of Instruction which I may, from time to time, direct to the Trustees. Such. Letters of Instruction, if any, shall be interpreted based upon the express purposes stated herein, and shall not be interpreted to expand the powers and limitations of the Trustees hereof. E. Iri the exercise of discretion with respect to income and principal distributions for JANET, if any, the Trustees shall bear in mind my express desire to preserve, to the greatest extent possible, this Trust's assets for eventual distribution to my descendants rather than JANET', whether outright or in Trust. The foregoing sentence is in no way intended to :limit the sole and absolute discretion of the Trustees with respect to such distributions or to give any remainderman any right to challenge any distribution made by the Trustees in the :proper exercise of such discretion. Rather, this sentence is intended to aid the Trustees and. any Court or administrative agency in properly interpreting my intent in establishing i:his Tnist, namely, that the needs of JANET, be provided for only to the extent that governmental benefits and entitlements and other resources are either unavailable, inadequate, or have been exhausted. F. If any governmental agency determines that this Trust is an "available resource" to he utilized and exhausted to pay for services for JANET otherwise provided by public '~~ 5 3 `~ ~ r funding, then the Trustees may, at their complete discretion, elect to terminate this Trust, in which case the Trust assets may be distributed to my remainder beneficiaries in accordance with subparal;raph J below. The other provisions hereof notwithstanding, if my Executor and/or Trustee at any time determines that it would be in the best interest of :fANET, the assets going or held for the benefit of JANET may be transferred to a "Payback Trust" or "Pooled Trust" for JANET's benefit as the same are provided for in the provisions of 42 U.S.C. §1396 p(d)(4)(A) and 42 U.S.C. §1396 p(d)(4)(C) respectively. G. During the life of JANET, no portion of this Trust either principal or income, shall be subject to anticipation, pledge, assignment or obligation of JANET nor. be subject to any reimbursement, execution, attachment, levy or sequestration or other claims of or interference from the creditors of JANET or of her estate or of anyone who may be obligated for her support, including any government or governmental agency or private agency which has provided benefits or services to JANET. H. During the life of JANET, subject to the considerations as stated above, my Trustee may expend upon JANET so much of the income or principal of the Trust as Trustee shall determine. Trustee shall have sole and absolute discretion in determining whether such expenditure for JANET is to be made. It is my desire that the Trustee provide such resource's and experiences as will contribute to and make JANET'S life as pleasant, comfortable and happy as is feasible. Nothing herein shall preclude the Trustee from purchasing those services and items which promote JANET'S happiness, welfare and development, including, but not limited to, vacation and recreation trips away from places of residence, expenses for traveling companions if reque ed or necessary, entertainment 4 ~ 'i~~--- ~. 1 ~' expenses, supplemental medical and dental expenses, social services expenses, transportation costs, private room, telephone and television services, a mechanical bed, an electric wheelchair, personal care services, and the like. It is my intention that this Trust be a Supplemental Needs Trust (and not a Support Trust) for the supplemental and special needs of JAI~TET. Irrespective of any other provisions of this Trust, the Trustees are prohibited from making and shall not have the power to make any distribution which will cause a reduction or loss of benefits for JANET. I. Dlu-ing the life of JANET, all payments from this Trust which go to her direct benefit shall be direct payments to the person or entities supplying goods or services to her at the request of the Trustee. J. Upon the death of JANET (or upon my death if JANET shall not survive me), this Trust shall terminate and all principal and any accumulated and undistributed income shall be distributed in equal shares unto my daughters, JILL I. KUHNS and MARY E. EUTZY, provided, however, that should either of them be deceased at the time of the death of JANET (or upon my death if JANET shall not survive me), her share shall be distributed to her issue, per stirpes, living on such date, and in default of such then living issue, her share shall be; added to the shares for my other child or the then living issue of any deceased child. K. If' any portion of this Trust shall become distributable to a beneficiary who has not attained the age of twenty-five (25) years, the Trustee may in its sole absolute discretion either pay over such Principal and any accrued or undistributed income therefrom at any time to the guardian(s) of the property of such benef iary, to a custodian for such 5 ~ ~,~ beneficiary under the Pa. Uniform Transfers for Minors Act, which custodian may be my Executor or be selected by my Executor, retain the same for such beneficiary, IN SEPARATE TRUST, until he or she attains the age of twenty-five (25) years. In case of such retention, the Trustee may use or apply so much of the net income and Principal as it deems necessary or advisable from time to time for support, health and medical care, and education (including college education, both undergraduate and graduate) of such beneficiary, or may make payment for these purposes, without further obligation or responsibility to see to the proper expenditure thereof, directly to such beneficiary or to such beneficiary's parent or to any person taking care of such beneficiary. Any Principal or income not so applied shall be distributed to such beneficiary absolutely when he or she attains the age of twenty-five (25) years. If he or she dies before attaining age twenty-five (25), such share shall be distributed to his or her personal representative, discharged of trust. ITEM V: Should m;y daughter, JANET E. KUHNS, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the residue of my estate of every nature and wherever situate in equal shares to my daughters, JILL I. KUHNS and MARY E. EUTZY, as shall survive. Should either of my daughters predecease me but leaving descendants who do survive me, such descendants shall receive, per stirpes, the share that such daughter would have received had she so survived me. ITEM VI: If any property passes outright (either under this Will or otherwise) to a minor (which shall be defined as anyone under twenty-five (25) years of age) and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, I decline to appoint a guardian but instead authorize my Executor to distributes h property toga Custodian selected by ~~~ 6 my Executor (and m;y Executor may act as such Custodian) as Custodian for the minor under the Pennsylvania Uniform Transfers to Minors Act. Provided, however, that this appointment shall not supersede the right of any fiduciary to distribute a share where possible to the minor or to another for the minor's benefit. ITEM VII: I direcl: that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expenses of the administration of my estate. ITEM VIII: I appoint my daughters, JILL I. KUHNS and MARY E. EUTZY , Co-Executors of this my Last Will. ITEM IX: I appoirrt my daughters, JILL I. KUHNS and MARY E. EUTZY, Co-Trustees of any trusts created by this my Last Will. ITEM X; Any fiduciary under this Will shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property whether principal or income, including properly held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, without regard to any principle of diversification of risk. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. 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, for such 7 ~~ I prices and upon such terms or conditions as they deem proper. D. T'o allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. E. My Fiduciaries shall have all of the powers contained in Chapter 72 of the Pennsylvania Probate, Estates and Fiduciaries Code 20 PA. CS § 7201 and following. F. T~~ compromise any claim or controversy. G. To distribute in cash or in kind or partly in each. H. To hold property in their names without designation of any fiduciary capacity or in the name of a nominee or unregistered. L If there is no corporate fiduciary acting hereunder, my fiduciary may designate a corporation (regardless of where organized or headquartered) with fiduciary powers to act as agent or custodian hereunder, may delegate to it such duties as may be appropriate (including investment recommendation duties), may pay to it reasonable compensation for its services, and may discharge it with or without cause. J. To treat the entire trust estate as a common fund for the purpose of investment, notwithstanding any provision herein for division thereof into shares or separate trusts. K. Should the principal of any trust herein provided for be or become so small that, in the Trustee's discretion, establishment or continuance of trust is inadvisable, my Trustee or my personal representative may make immediate distribution of the then remaining principal and. any accumulated or undistributed income outright to the person or persons there entitled to income and in the proportions they are then entitled to such income. If any such person is then a minor, distribution may be made to that person's guardian, or to a 8 ~~ person selected by the trustee to be custodian for such person until the age of twenty-five (2~) years under the Pennsylvania Uniform Transfers to Minors Act. L. I:P there are co-fiduciaries serving hereunder, they may delegate any and all management duties and responsibilities to one of them. My co-fiduciaries may, for example, designate one of them to maintain a bank account or accounts, and in 1:hat instance the signature of only that fiduciary shall be required to open and maintain such account, to deposit funds to such account and to write checks on such account. Other than as specified herein, the authority of my co-fiduciaries shall be exercisable jointly and severally. M. The individual fiduciaries shall have jointly and severally all the powers given to the fiduciaries, except that no individual fiduciary shall participate in the exercise of any discretion to determine the propriety or amounts of payments of income or principal to himself or herself or to any person to whom he or she is legally obligated, or possess any of the incidents of ownership with respect to any policy of insurance on his or her life, and the remaining fiduciaries alone shall exercise that discretion and possess those incidents of ownership. ITEM XI: I direct that my Executor, Trustee or Custodian or their successors shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM XII: My individual fiduciary shall be entitled to reasonable compensation for his or her services rendered from time to time and to reimbursement of out of pocket expenses. ITEM XIII: 'The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. f \ ~_ IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and Testament, written on eleven (11) sheets of paper, dated this ~d~ day of ~ "~~ _,2011. J ~ _ (SEAL) KAY I. K S, x The preceding instrument, consisting of this and ten (10} other typewritten pages, each identified by the si€mature or initials of the Testatrix, was on the day and date thereof signed, published and declared by the Testatrix therein named, as and for her Last Will, in the presence of us, who, at her request, ui her presence, and in the presence of each other have subscribed our names as witnesses hereto. ~~ residing at , ~ f'~ ~ ~ ~ y~~~ ~ residing at 10 COMMONWEALTH OF PENNSYLVANIA : COUNTY OF CUMBERLAND ss. I, KAY I. KUHN,;, the Testatrix 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; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. ' -(SEAL) Sworn to or aff~rme and ek~on ledg k~~ T ~ ~'{-~ ~ :> before me by ~I~~ S ,the Testatrix, this ~_ day oi' 2011. Notary Public ' COMMONWEALTH OF PENNSYLVANIA NotaHal Seal Anc,ef?, ,.q, "rr:daffer, Notary Public Shippe~es...~r e>i,rr Cumberland County ~ r,,~mmiss,~r rx;;.,•es r1ay i5, 2011 Mem@~F; ehnsyle~nie AssaElatien of Notaries COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND S5. We, _ ,m~L~n 1S and ~/~~ ,the witness whose names are signed to the attached or foregoing instrument, being duly q alified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will; that the Testatrix signed ~~illingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Will as a witness; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age and of sound mind and under no constraint or undue influence. I~ Sworn to or aff rmed and su cribed to before me by C~ U~.S and I f ,witnesses, this ~_hday of , 2011. ~4 otary Pry ublic 11 COMMONWEALTH OF PENNSYLVANIA Notarial Seal Angela M. Schaefer, Notary Public Shippensburg Boro, Cumberland County My Commission Expires May 15, 2011 Member, Pennsylvania Assoelation of Notaries r,I1vr<wo• ,_w i •anlNpeflsuwy t<,vau, tvewvnte rr1 f f c4 f t. NAME OF SELLER: Estate of Kay I. Kuhins ADDRESS: __ _ _ F. NAME OF LENDER: ADDRESS: ___ G. PROPERTY ADDRESS: ?.04 Nealy Road, N. Newton Twp., Cumberland Co., Newville, PA 17241 ~lorth Newton Township, Cumberland County H. SETTLEMENT AGENT: South Central Home Settlements, Inc., Telephone: 717.532.7387 Fax: 717.532.6552 PLACE OF SETTLEMENT: 126 East King Street, Shippensburq PA 17257 I. SETTLEMENT DATE: 1212112011 J. SUMMARY OF~ BUYER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BUYER 400. GROSS AMOUNT DUE TO SELLER _ 101. Contract sales rice _ 65 000.00 401. Contract sales rice 6 102. Personal ro ert 402. Personal ro ert 5 000.00 103. Settlement char es to BUYS=RLne 1400) 1 137.00 403. 104. ___ 404. 105. 405. Ad~ustments for items paid by SELLER in advance 107 C t Ad~ustments for items aid b SELLER in advance . oun taxes 12121111 to 12131111 4.81 407. Count taxes 12121111 to 12131111 4 81 108. School Taxes 12121111 to06130112 415.71 . 408. School Taxes 12121111 to06130112 ~I15 71 109. __ . 409. 110. __ 410. 111. __ 411. 112. 412. 120. GROSS AMOUNT DUE FROM BUYER 66 557.52 420. GROSS AMOUNT DUE TO SELLER 65 420 52 200. AMOUNTS PAID BY OR ON BEHALF OF BUY ER . 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. De osit or earnest mone __ 1 000.00 _ 501. Excess De osit see instructions 202. Princi al amount of new loans ' 502. Settlement char es to SELLER line 1400 650 00 203. Existin loan s taken sub ect to _ . 503. Existin loan s taken sub'ect to 204. 504. Pa off of First Mort a e Loan 205. __ 505. 206. _ 506. 207. __ 507. 208. _ 508. 209. 509. Ad'ustments for items un aid b SELLER Ad'ustments for items un aid b SELLER 213. _ 513. 214. - 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. TOTAL PAID BYIFOR BUYER 1 000.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 650 00 300. CASH AT SETTLEMENT FROM OR TO BUYER . 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from BUYER line 120 66 557.52 601. Gross amount due to SELLER line 420 65 420 52 302. Less amounts aid b /for BUYER line 220 1 000.00 . 602. Less reduction amount due SELLER line 520 650.00 303. CASH FROM BUYER 65 557.52 603. CASH TO SELLER 64,770.52 SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important tax information and is being furnished to the Internal Revenue Service. It you are required to file a return, a negligence penalty or other sanction will be imposed on you if this item is required to be reported and the IRS determines that it has not been reported. The Contract Sales Price described on line 407 above constitutes the Gross Proceeds of this hansaction. You are required bylaw to provide the settlement agent (Fed. Tax ID No: 1 with your correct taxpayer identification number. If you do not provide your correct taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. TIN: - - i____- - SELLER(S)SIGNATURE(S): _/ SELLER(S) NEW MAILING ADDRESS: SELLER(S) PHONE NUMBERS: ____ (H) ,^ ~ ODU. IICIYW ~'HIHDLC Iltl VV"IYIYC4.IIVIY VYII fl LVAIY 801. Loan Ori ination Fee ____ _ % _ _ 802. Loan Discount ____ _ % _ _ 803. A raisal Fee ____ ___ 804. Credit Report - -- 805. -- 806. --- 807. ---- 808. --- 809. ---- 810 . -- - 811 . _ 900 ITEMS REQUIRED . BY LENDER TO BE PAID IN ADVANCE 901. Interest From to $ Ida 902. Mort a e Insurance Premium for 0 mont to 903. Hazard Insurance Premium for 0 mont to 904. __ 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance mo. ~ $ !mo 1002. Mort a e Insurance mo. $ Imo 1003. Cit Pro ert Tax _ mo. $ Imo 1004. Count Pro ert Tax __ mo. $ !mo 1005. School Taxes mo. ~ $ Imo 1009. A re ate Anal sis Ad'ustment 1100. TITLE CHARGES 1101. Settlement or Closin Fee to South Central Home Settlements Inc. 1102. _ 425.00 1103. _ 1104. 1105. 1106. 1107, Attorne 's fees to Zullinger-Davis PC P.O.C. includes above items No: _ 1108. Title Insurance includes above items No: __ 1109. Lender's Covera e $ _ 1110. Owner's Covera e $ 1111. 1112. 1113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordin Fees Deed $ 62.00 ; Mortgaqe $ • Release $ 1202. Cit /Count taxlstam s Deed $650.00 • Mort a e $ 1203. State Taxlstam s -Deed $650.00 • Mort a e $ 1204. Deed $ • Mort a e $ 62.00 650.00 650.00 1205. Deed $ ~ Mortgaqe $ • Release $ 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Surve _ 1302. 1303. 1304. 1305. 1306. 1307. 1308. 1400. TOTAL SETTLEMENT CHARGES (enter on lines 103 Section J and 502 Section K 1 137.00 650.00 • •~~ •+~~ ~ ~.i ivn, ivi~ yr oV iClt HIVU JtLLtFi I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement. a. .. .. , • .. °~ MEMBERS 1St ` Issued B Mone y Y No. 000064 l 074 Y~ ygram Pa ment S stems, Inc. • ®FEDERAL CREDIT iINION P.O. Box 9476, Minneapolis MN 55480 P.O. BoX 40 Drawee: Boston Safe Deposit & Trust Company r. Mechanicsburg, Pennsylvania 17055 Boston, MA 5-709/110 ^" DATE *** THIRTEEN THOUSAND NINE HUNDRED FIFTY-EIGHT DOLLARS 09~~7~1:1 *** AND 57 CENTS *** *** ----- $13 , 9 5 f3 . 5 7 ~Y EXACTLY~'I 3 9 5 8 Dollars `'j 7 Cents sm Mrte nine fire eigM1t dollars fire serer cents OFFICIAL CHECK r wer: MBERS 1ST FEDERAL.CREDIT UNION 'HE ESTATE OF KAY I KUHNS ~// ) ~~ ER OF ~/y / O // ~/~"~~/Li~~'.. ~~ ' CONTR ER 11-uuuu e ti ~U 7 411' ~:0 L 100 70 9 2~:0 1600 ~ L 30 4 7B 2u' (~~ ~ ~. I' ~~~ ,~ C„~L CURRENCY ~~ I ~ ~~s COIN / /~ / "' ~ CHECKS DATE _ / OEPOS/TS MAY NOT BE A /CABLE FO /MMEO/ATE WITHDRAWAL DEPQSITTICKET ATTgCHADDINGMACHIN~TAPEORDEPOSTgECAP. ~~ ORRSTOWNBANK A Trr~dilion r jEsceClence J3 q~~~7 ~: S00 ~~~1 L 3 20~: LO 3 OOBB L 411' CHEF KS null t T P.. ~., fhl_ qPC RECEIVEC~ fpF. DEPOSIT )L'BI~CT TO THE PI~J\- cl~~.~ OF rHC t.~iF~~F,'r ~. lU ~IFk/_I,~L ~UCr OF a ~J l' ~f PLI~~~hl.E ~ (1LL CC T'U-: T(.FE[A1 C~~~t __ - ~ pan, 3 i, 2Q' ~ " ~ ; 1 ~ Pad PNC BANK No, 0788 P, 1/2 ~~ 1_F.~1Dl~lG TIIE lO~dY January 31, 2012 Hamilton C Davis, Esq PO Box 40 Shippensburg, PA. 17257 RE: Name: Kay I Kuhns SSN: 17~-34-8183 DOD: 07-28-2011 Uear Sir/Madam: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5140409695 Established: 02-28-1954 KA'Y" I I~UHNS DOD balance: $ 22,463.37 + 0.03 accrued interest Sa~vi~ags A,ccouat -- Account # 5130344111 Established: 07-24-199:1 KAY I KUHNS DOD balance: $ 9,678.25 + 0.02 accrued interest Investment Account The' decedent maintained Investment Account # 4745278, 49334672. For further information, you may call the Brokerage Department at 1-500-762-6111. Please note that this office provides date of deatJa balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any financial transactions or provide statements, If you need assistance with any of these items, please call 1-888=PNC-BANK (1-588-762-2265) or stop by your local PNC Sank branch office. Sincerely, National Financial Services Center . PNC Bank, N.A. Member FDIC Page 1 of 2 p~vc 1NV ESTMENTS February 22, 2012 Hamilton C. Davis 20 East Burd Street, F.O. Box 40 Shippensburg, PA 172.57 RE: 004-745278 /James & Kay Kuhns (Joint With Rights of Survivorship) Dear Mr. Davis: The value of the above-referenced account on July 28, 2011 is as follows: ~- - _ -~------_._ -r-,- ,_,_,.~._.,.,.~ u ~ '` ,~h ~ ~~~.~ ~~ ~~ ~~~, ~~, Amount . Descr- ,tion ~; ,; ._ p _ ~ R, _ ~~ ;$' tnbol /.~~ , j;~~ ~ Cusip ! ~ DOD n~,~ ~ ~ Race = . ~---~ r~ ~ ~ ~~ ~~~Accru~d ~ DOD Value Ipter~est _ _ 1,392.019 Blackrock Asset Allocations Port CIA PCBAX $15.52 $ 21,604.13 ---- _ $ 21, 604.13 $ - ___ Grand Total (Market Value + Accrued Interest) $ 21,604.13 If you have any questions, please contact our Estate Resolution Desk at 800-622-7086. Sincerely, PNC Investments, LLC. Estate Resolution Desk KSJ The summaries, prices, quotes andlor statistics contained herein have been obtained from sources believed to be reliable but are not necessarily complete and cannot be guaranteed. They are provided for informational purposes only. Past pertormance does not guarantee future results. PNC Investments LLC Member of The PNC Financial Services Group 1900 East Ninih Street 87-Y873-16-1 Cte~/eland Ohio ii6114-3401, 1NV~,'v/. P n C. C 0 ill Emportant Investments Information; Brokerage and insurance products are: No d C Insured_ Not Bank Guaranteed • May Lose Vatue '~~~ :. crvi~ r ~.rc• i 4 c t y (N; In ~-t n;t t l i( i ,odi t I ~M ~'~ 1' C. .,.. , ~ J •r3 it n ice rr iuc ~. ,o~ ~ ~~:,o Ly f 11(' II1aJfal e ar i'r i i ., iu ~ i n i „ur : .gene;: ^~ i January 16, 2012 Hamilton C Davis, Esquire PO Box 40 Shippensburg, PA 17257 Re: Accumulated Cash Value Contract: VR11005060 Annuitant: KUHNS, KAY I Owner: KUHNS, KAY I Dear Mr. Davis: We are writing in response to information requested on the above-referenced contract. The Accumulated Cash Value as of July 28, 2011 is $307,531.62. If you have any questions, you may contact an Annuity Information Specialist at (800) 722-4448, Monday through Friday from 6 a.m. to 5 p.m., Pacific Time. You may also contact your registered representative with questions. Neither Pacific Life nor its representatives give tax or legal advice. Sincerely, ~~ . C °~~~~~~ Lorene C Gordon Vice President, Operations Retirement Solutions Division Pacific Life Insurance Company Retirement Solutions Division P.O. Box 2378, Omaha, NE 68103-2378 www.PacificLife.com Securities Distributed by Pacific Select Distributors, Inc., Member, FINRA & SIPC ~~(".~ ; ,~ 2012 John Hancock Life Insurance Company{U.S.A.) John Hancock Annuities Service Center 164 Corporate Drive, Portsmouth, NH 03801-681:5 Mailing Address: PO 13ox 9505, Portsmouth, NH 03802-9505 (877) 543-2363 vvww.j ha nn ui ties. com January 18, 2012 Law Offices of Zullinger-Davis Attn: Hamilton C. Davis 20 East Burd St PO Sox 40 Shippensburg, PA 1725"1 Dear Mt•. Davis: Re: CONTRACT/CF.R"l'IFICATE # 2776623 a~G7r~i~/ilZf.I the future is ou~~ y S This letter is in response to the inquiry recently submitted for the annuity contract referenced above. The date of death value as of 07-28-201 I was $127,725.60. If you have any questions or concerns about this letter, please call us at 877-543-2363. Our Claims Service Representatives are available on weekdays from 9:00 a.m. to 5:00 p.m. EST. Sincerely, ,Ioly~ Hancock Annuities Life insurance annuities, including group annuities, are products issued by John Hancock Life Insurance Company {U.S.A,)', Bloomfield Hills, MI "not licensed in New `fork