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HomeMy WebLinkAbout03-1019REV- 1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT cAPB HpRL EpIO cmAC ~;TK "-ES c o R R E S R E C A P I T U L A T I O N c o M T I 0 OFFICIAL USE ONLY DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Banks Esther P. DATE0 3/1 OF6/2 DEATH 0 0(MM-DD-YEAR} 3 DATE 04/14/1 OF BIRTH (MM-DD-YEAR)904 (IF APPLICABLE) SURV V NG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL} FILE NUMBER COUNTY CODE YEAR NUMBER i D SOCIAL SECURITY NUMBER E 174 - 20 - 1'244 C THIS RETURN MUST BE FILED IN DUPMCATE WITH THE REGISTER OF WILLS  1. OriginaiReturn ~ 247! Supplemental Return 4. Limited Estate · Future lnterest Compromise idate of death after 12-12-82) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) ["--"~ 9. Litigation Proceeds Received r~ 10. spousal Poverty Credit (date of death between 12-31 ~91 and 1 - 1-95) SOCIAL SECURITY NUMBER  (date of death 3. Remainder Return priorto 1Z-13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes ['~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAME James D. Bo~ar Esquire FIRM NAME (If Applicable) TELEPHONE NUMBER 717/737-876i COMPLETEMAILINGAODRESS One West Main Street Shiremanstown, PA 17011 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [-~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properl7 (7) (Schedule G or L) 8. Total Gross Assets/total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. 14. None None None None 1,509.48 None None 190,128.99 26.77 Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12) (13) (14) OFFICIAL USE ONLY 1,509.48 190,155.76 (188,646.28) (188,646.28) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due (188,646.28) X .0 0 X .0 45 X .12 X .15 (15) (16) (17) (18) (lS) 0.00 0.00 0.00 0.00 0.00 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (.Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 770 S. Hanover Street CITY Carlisle Tax Payments and Credits: STATE PA ZIP 17013 1. Tax Due (Page 1 Line 19) Z. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (~) Total Credits ( A + B + C ) (2) 0.00 3. Interest/Penalty if applicable O. O0 D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) O. 00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. {SA) 0.00 B. Enter the total of Line 5 * SA. This is the BALANCE DUE. (SB) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................ ~ ~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. receive the promise for life of e thor payments benef ts or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ r--] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. r~ ~'~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, incJudincJ accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on al~ information of which preparer has any knowledge. StGNATURE OF PERSON RESPONSIBLE FOR FiLiNG RETURN Pauline E. Banks DATE S~E OF PREPARER OTHER THAN REPRESENTATiVE 3ames D Bogar Esquire ~_~_~,,,~,.,~~_ , One W st Main I treet DATE One West Main Street -- i 7- iY5 il- .................... For dates of death o~ 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 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (Ji)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aX1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX lRev. 6-00) ADDITIONAL Personal Representatives Estate of Esther P. Banks SS# 174-20-1244 03/16/2003 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. Signature Marne Address Line 1 Address Line 2 City, State, Zip Paul W. Banks 29 S. 24th Street Camp Hill, PA 17011 Date REV- 1508 EX + (1-97) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF Esther P. Banks SS~/ 174-20-1244 03/16/2003 FILE NUMBER 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 Cash Chapel Pointe - Personal Care Account, date of death value per July 11, 2003 letter Judy G. Notz, Chapel Pointe VALUE AT DATE OF DEATH 56.00 1,453.48 TOTAL (Also enter on line 5, Recapitulation) I$ 1,509.48 (If more space is needed, insert additional sheets of the same size) _ Copyright(c} 1996 form software only CPSystems. Inc. Fort, REV-1508 EX (Rev. 1-97) CILaEe FOmt¢ 1 at Carii~h' 7-0 S~mth Ham~xc~' ('.u-li~Ic. PA 170I) Fclc?h~i]c: 717-249- 1363 F:~x: 717-249-9511 Webxite: x~ ~ '.', .chapelpointe.com July 11. 2003 James D. Bo,gar Attorney at Law One West ,,X, 'lain St. Shiremanstown. PA 17011 Re: Estate of Esther P. Banks Attorney Bogar: Enclosed you will find a check in the amount of $1.453.48. This represents the amount that was m Esther P. Banks' personal care account upon her death. Should you have any questions, please contact me at the above telephone number. My extension is 262. Sincerely. Yudy G. Notz Financial Sen-ices enc. retirement :ammunit,, o(The Christian and Missionary Alliance REV- 1511 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~STATE OF Esther P. Banks SSg~ 174-20-1244 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS 03/16/2003 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION FUNERAL EXPENSES: Musselman Funeral Home & Cremation Services, Inc. - Funeral ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees James D. Bogar Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant State Zip Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Department of Public Welfare - assistance per attached letter Register of Wills - Filing Fee-Pa. Inheritance Tax Return Claim for restitutuion of medical TOTAL (Also enter on line 9, Recapitulation) FILE NUMBER AMOUNT 741.70 962.50 188,414.79 10.00 $ 190,128.99 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 farm software only CPSystems, Inc. Form REV- 1511 EX (Rev. 1-97) JAMES D BOGAR ESQUIRE ATTORNEY AT LAW ONE WEST MAIN ST SHIREMANSTOWN PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 May 20, 2003 Re: ESTHER BAi~KS CIS #: 670140573 SSN: 174-20-1244 Date of Death: 03/16/2003 Dear Attorney Bogar: Please be advised that the Department of Public Welfare maintains a claim in the amount of $188,414.79 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department,s itemized statement of claim. A portion of this medical expense, namely $20,424.92, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $167,989.87, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, Sandi L. Sral TPL Program Investigator 717-772-6238 717-772-6553 FAX Enclosure COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS TPL SECTION - CASUALTY UNIT PO BOX 8486 HARRISBURG PA 17105-8486 May 19, 2003 STATEMENT OF CLAIM SUMMARY NAME Estate of BANKS, ESTHER ID 670 140 573 MEDICAL CLASS 3 CLASS 6 TOTAL INPATIENT .00 .00 .00 OUTPATIENT .00 31.50 31.50 LONG TERM CARE 20,238.78 167,648.97 187,887.75 DRUG 186.14 309.40 495.54 REIMBURSEMENT TO DPW 20,424.92 167,989.87 188,414.79 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE EIN' 23-6003113 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME I BANKS, ESTHER D I 670 140 573 I BELVEDERE MEDICAL CORP BMC RADIOLOGICAL ASSOC 850 WALNUT BOTTOM RD CARLISLE PA 17013 DATE OF SERVICE I PAYMENT DATEI ORIGINAL CRN ADJUSTED CRN 01/24/02 - 01/24/02 DIAGNOSIS I: 41400 DIAGNOSIS 2: PROCEDURE: 99311 05~06~02 209466032301 000000000000 CORONARY ATHEROSCLER UNSPEC VES,NAT/GFT uSUAL cHARGEs IAMOUN~r PRoVEDJ 46.00 11.50 SUBSQ NSG FAC CARE,/DAY, FOR EVAL & MGMOF NEW OR ESTAB PT 15 MIN BEDSIDE !PROVIDER SUBTOTAL I BELVEDERE MEDICAL CORP 01 0656161 46.00 11.50 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER IID I 670 140 573 GOLEC MARK S 47 BROOK~NOOD AVENUE CARLISLE PA 17013 DATE OF SERVICE I PAYMENT DATEI ORIGINAL CRN 01/17/02 . 01/17/02 DIAGNOSIS I: 1101 DIAGNOSIS 2: 44020 PROCEDURE: 11721 ADJUSTED CRN t u~UAL CHARGES I AMOUNT APPROVED 04/01/02 206666000901 000000000000 60.00 20,00 DERMATOPHYTOSlS OF NAIL ATHEROSCLEROSIS ARTERIES EXTREM,UNSPEC DEBRID NAIL(S) ANY METHOD;6 OR MORE PROVIDER SUB TOTAL GOLEC MARK S 04 1550668 60.00 I 20.00 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 OMNICARE PHARMACY SVCS-HARRISI OPS OF EASTERN PA PO BOX 1348 INDIANA PA 15701 DATE OF SERVICE I PAYMENT DATE I ORIGINAL CRN 12/21/01 - 12/21101 01/14/02 135570884201 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: ADJUSTED CRN 000000000000 I USUAL CHARGES I AMouNT APPROVEDI 9.82 6.70 01118102 - 01118102 02/11/02 201871102201 DIAGNOSIS I: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 9.82 6.70 01/28102 - 01/28/02 02/25/02 202871274701 DIAGNOSIS I: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 78.42 71.60 02/15/02 - 02/15/02 03/11/02 204670887101 DIAGNOSIS I: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 9.82 6.70 03/15102 - 03/15/02 04/08/02 207470987801 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 9.82 6.70 03129/02 03/29/02 04/22/02 208873237801 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 78.42 71.60 04/12/02 - 04/12/02 05~06~02 210271040401 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 9.82 6.70 05110/02 - 05110/02 06103/02 213071120801 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 10.12 6.70 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 OMNICARE PHARMACY SVCS-HARRISI OPS OF EASTERN PA PO BOX 1348 INDIANA PA 15701 DATE OF SERVICE PAYMENT DATE ORIGINAL CRN I ADJUSTED CRN 000000000000 06/07102 - 06107/02 07/01/02 215870447501 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 06/11/02 - 06/11/02 07/08/02 216272426001 DIAGNOSIS I: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 07/05/02 - 07/05/02 07~29~02 218673650601 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 08/02/02 - 08/02/02 08/26/02 221471213501 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 08/19/02 - 08/19/02 09/16/02 223174147801 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 08/29/02 - 08/29/02 09/23/02 224172660901 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 09/04/02 - 09/04/02 09/30102 224773055301 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 09/19/02 - 09/19/02 10/14/02 226272583401 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 000000000000 000000000000 000000000000 000000000000 000000000000 000000000000 I SuALCHARGEs I AMOUNT 10.12 AppROVED I 6.70 41.15 17.33 10.12 6.70 10.12 6.70 6.70 1.17 6.70 5.17 14.41 4.50 68.33 68.33 · COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME J BANKS, ESTHER D I 670 140 573 I OMNICARE PHARMACY SVCS-HARRISI OPS OF EASTERN PA PO BOX 1348 INDIANA PA 15701 DATE OF SERVICE I PAYMENT DATE ORIGINAL CRN I 09/27/02 - 09/27/02 10121102 227070996801 DIAGNOSIS I: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: ADJUSTEDCRN USUALCHARGES I AMOUNT APPROVEDI 000000000000 16.50 9.40 10/25102 - 10125102 11/18/02 229871226501 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 16.24 9.40 11/18/02 - 11/18/02 12/16/02 232274370401 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: 000000000000 69.57 69.57 11~02 - 11/22102 1~16102 232670881601 DIAGNOSIS1: PRESC PRESCRIPTION DRUGS DIAGNOSIS2: PROCEDURE: 000000000000 16.24 9.40 1~20/02 - 1~20/02 01/13/03 235471136201 DIAGNOSIS1: PRESC PRESCRIPTION DRUGS DIAGNOSIS2: PROCEDURE: 000000000000 16.24 9.40 01/17/03 - 01/17/03 0~1~03 301771027801 DIAGNOSIS1: PRESC PRESCRIPTION DRUGS DIAGNOSIS2: PROCEDURE: 000000000000 16.24 9.40 0~16103 - 0~16/03 03/17/03 304970878801 DIAGNOSIS1: PRESC PRESCRIPTION DRUGS DIAGNOSIS2: PROCEDURE: 000000000000 16.50 9.40 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 OMNICARE PHARMACY SVCS-HARRISI OPS OF EASTERN PA PO BOX 1348 INDIANA PA 15701 ORIGINAL CRN 02/21103 - 02/21/03 03/17/03 305273646701 DIAGNOSIS 1: PRESC PRESCRIPTION DRUGS DIAGNOSIS 2: PROCEDURE: ADJUSTED CRN 000000000000 PROVIDER SUB TOTAL OMNICARE PHARMACY SVCS-HARRISBURG 19 1771810 69.57 69.57 620.81 I 495.54 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 ! CHAPEL POINTE AT CARLISLE I 770 S HANOVER ST CARLISLE PA 17013 DATE OF SERVICE I PAYMENT DATEI ORIGINAL CRN 05121/98 - 05/31/98 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 08~03~98 821191939601 ADJUSTED CRN 000000000000 06/01/98 - 06/30/98 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 08/03/98 821191939701 000000000000 07/01/98 - 07/31/98 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11/20/99 932411892101 822092080601 08/01/98 - 08/31/98 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11/20/99 932411892201 825188679101 09/01/98 - 09/30198 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11/20/99 932411892501 83659197O6O1 10/01/98 - 10131/98 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11/20199 932411892301 830887697601 11/01198 - 11/30/98 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 11 ~20~99 932411892401 834293323101 12/01/98 - 12/31/98 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11/20/99 932411892601 900986491201 I USUAL CHARGES I AMOUNT AppROVED I 1,261.48 1,261.48 3,011.16 3,011.16 3,155.29 3,155.29 3,064.58 3,064.58 3,019.55 3,019.55 3,134.99 3,1 34.99 2,980.40 2,980.40 3,097.89 3,097.89 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 DATE OF SERVICE 01101/99 - 01/31/99 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: PAYMENT DATE I ORIGINAL CRN 01/15/00 001516398601 ADJUSTED CRN 904187262501 02/01/99 - 02/28/99 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516398701 906289177901 03/01/99 - 03/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516398801 909687576801 04/01199 - 04/30/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516398901 912698766801 05/01199 - 05/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516399001 915890080401 06/01/99 - 06~30~99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516399101 918887957801 07/01/99 - 07/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516399201 922188841601 08/01/99 - 08/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/15/00 001516399301 925297590401 3,175.33 3,175.33 2,777.11 2,777.11 3,130.33 3,130.33 3,097.89 3,097.89 3,192.64 3,192.64 3,072.89 3,072.89 3,388.56 3,388.56 3,388.56 3,388.56 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 DATE OF SERVICE 09/01/99 - 09/30/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 10/01/99 - 10/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11101/99 - 11130/99 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 12/01/99 - 12/31/99 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/01/00 01131~00 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 03/01/00 - 03131100 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 04/01/00 - 04/30/00 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 05101/00 - 05/31100 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: PAYMENT DATE I 01115/00 11115/99 12/13199 01/17~00 0~02/01 04/10100 0~12/00 0~12/00 ORIGINAL CRN 001516399401 928098001601 3,262.49 3,262.49 931588045401 000000000000 3,387.94 3,387.94 934493093901 000000000000 3,261.89 3,261.89 001289166601 000000000000 3,388.56 3,388.56 117756009601 004194367601 3,277.64 3,277.64 009885917401 000000000000 2,130.87 2,130.87 015791006901 013091839501 2,981.67 2,981.67 015989775501 000000000000 3,098.77 3,098.77 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D I 670 140 573 I CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 DATE OF SERVICE 02/01/01 - 02/28/01 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: IPAYMENT DATE ORIGINAL CRN 03101/01 03131101 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: ADJUSTED CRN 0~01/01 - 0~30/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 03/26/01 108385732801 000000000000 0~01/01 - 05/31/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 04/16/01 110190062901 000000000000 0~01/01 - 0~30/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 05/07/01 112591247201 000000000000 0~01101 - 0W31/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 06/11101 115986613901 000000000000 0~01/01 - 0~31/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 07/16/01 119486871501 000000000000 09/01/01 - 09~0~1 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 11/09/02 231311042201 121887714301 11/09/02 231311042301 124989120001 11/09/02 231311042401 127798430901 2,863.56 2,863.56 3,196.20 3,196.20 3,075.32 3,075.32 3,196.20 3,196.20 3,075.32 3,075.32 3,545.88 3,545.88 3,545.88 3,545.88 3,413.72 3,413.72 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME I BANKS, ESTHER D 670 140 573 CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 DATE OF SERVICE PAYMENT DATEI 10/01~1 - 10/31/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 11/01101 - 11/30/01 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 1~01/01 - 1~31/01 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 01/01102 - 01131/02 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 0~01/02 - 0~28/02 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 03/01/02 - 03/31/02 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 0~01/02 - 0~30/02 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 0~01~2 - 0~31/02 DIAGNOSIS1: DIAGNOSIS2: PROCEDURE: 11/09/02 ~09~02 01/14/02 11/09/02 03111/02 04/15/02 05/13~02 06/10/02 ORIGINAL CRN 231311042501 231311042601 200789620101 231311042701 206488525101 210090106801 212688445701 215688315001 ADJUSTEDCRN I USUAL CHARGES I.AMouNT APPROVEDI 130988664401 3,638.88 3,638.88 133989473301 3,503.72 3,503.72 000000000000 3,638.88 3,638.88 203790259101 3,628.43 3,628.43 000000000000 3,222.95 3,222.95 000000000000 3,628.43 3,628.43 000000000000 3,515.77 3,515.77 000000000000 3,676.68 3,676.68 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 06101102 - 06/30/02 07108/02 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 07/01/02 - 07/31/02 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 11/09/02 08/01/02 - 08131/02 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 09/01/02 - 09130102 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 11109102 10/07/02 10/01/02 - 10/31/02 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: 11/11/02 11/01/02 . 11/30/02 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 1 2/09/02 12/01/02 - 12/31/02 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 01/13103 01/01/03 - 01/31/03 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 02/10~03 ORIGINAL CRN ADJUSTED CRN USUAL cHARGEs AMOUNT APPROVE'DJ 218489909901 000000000000 3,515.77 3,515.77 231311042801 221789137601 3,851.32 3,851.32 231311042901 225288226501 3,851.32 3,851.32 227785924601 000000000000 3,708.97 3,708.97 230986882801 000000000000 3,802.96 3,802.96 233890251201 000000000000 3,662.17 3,662.17 300688562501 000000000000 3,802.96 3,802.96 303690080401 000000000000 3,901.66 3,901.66 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE May 19, 2003 STATEMENT OF CLAIM NAME BANKS, ESTHER D 670 140 573 CHAPEL POINTE AT CARLISLE 770 S HANOVER ST CARLISLE PA 17013 DATE Of SERVICE I PAYMENT DATE I ORIGINAL CRN 02/0'1103 - 02/28/03 03110103 306490552701 DIAGNOSIS 1: DIAGNOSIS 2: PROCEDURE: 000000000000 3,469.93 3,469.93 03/01/03 - 03/15/03 DIAGNOSIS I: DIAGNOSIS 2: PROCEDURE: PROVIDER SUB TOTAL 04/07/03 309487149801 000000000000 1,599.10 1,599.10 CHAPEL POINTE AT CARLISLE 36 0745163 187,887.75 187,887.75 REV- 1517 EX * (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Esther P. Banks SS# SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS 174-20-1244 03/16/2003 FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION Mobile X-Ray Imaging, Inc. - Medical Bill-Final TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) Copyright (c} 1996 form software only CPSystems, Inc. AMOUNT 26.77 $ 26.77 Form REV-1512 EX/Rev. 1-97) REV- 1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Esthe~ P. Banks SS~/ 174-20-1244 NUMBER [o 1 2 3 4 II. 1 SCHEDULE J BENEFICIARIES 03/16/2003 RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1 Douglas M. Banks 760 Midway Road York Haven, PA 17370 Lucy E. Banks 29 S. 24th Street Camp Hill, PA 17011 FILE NUMBER Paul W. Banks, Jr. 4019 Gettysburg Road Camp Hill, PA 17011 Paul W. Banks, Sr. 29 S. 24th Street Camp Hill, PA 17011 Grand Nephew Niece Grand Nephew Nephew AMOUNT OR SHARE OF ESTATE One-eighth (1/8) of rest, residue and remainder One-eighth (1/8) of rest, residue and remainder One-fourth (1/4) of rest, residue and remainder One-eighth (1/8) of rest, residue and remainder ENTER DOLLAR AMTS, FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Bible Baptist Church - Specific Bequest TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) 0.00 $ 0.00 Copyright (c)ZOO0 form software only The Lackner Group. Inc. Form REV-1513 EX (Rev, 9-00) Estate of: Esther P. Banks Soc Sec #: 174-20-1244 Date of Death: 03/16/2003 Continuation of Schedule J, Part I (Taxable Bequests) Item Name and Address of Beneficiary Relationship Amount or Share of Estate 5 6 Pauline E. Banks 310 Second Street Enola, PA 17025 Theresa Banks 760 Midway Road York Haven, PA 17370 Niece Grand Niece One-fourth (1/4) of rest, residue and remainer; and various specific bequests of personal property One-eighth (1/8) of rest, residue and remainder Ail items of personal property as set forth in CLAUSE FIRST of the Last Will and Testament of Esther P. Banks was either given away or disposed of prior to the date of death of Esther P. Banks. LAST WILL AND TESTAMENT OF ESTHER P. BANKS I, ESTHER P. BANKS, of West Fairview, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I give and bequeath to my niece, PAULINE E. BANKS, the following: my diamond ring; typewriter; Library of Sacred Records; sewing machine; cedar chest; all books including two (2) Bibles; two (2) wristwatches; Grave No. 6 on Lot 230 in Section C, Westminister Cemetery, Carlisle; rocker; bed; metal clothes cabinet. Should PAULINE E. BANKS prede- cease me, then I direct that all items mentioned in this Clause FIRST pass to my nephew, PAUL W. BANKS, SR. SECOND: I give and bequeath the sum of One Thousand and No/100 ($1,000.00) Dollars to the BIBLE BAPTIST CHURCH, Shiremanstown, Pennsyl- vania, to be used for general church purposes. THIRD: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together ~vith any insurance policies therein, as follows: (A) One-fourth (1/4) thereof to my nephew, PAUL W. BANKS, SR. and his wife, LUCY E. BAN~, or should they predecease me, to their issue per stirpes by representation. (B) One-fourth (1/4) thereof to my niece, PAULINE E. BANKS, or should she predecease me, to my nephew, PAUL W. BANKS, SR. (C) One-fourth (1/4) thereof to my great- nephew, PAUL W. BANKS, JR., or should he prede- cease me, to my great-nephew, DOUGLAS M. BAN~. (D) One-fourth (1/4) thereof to my great- nephew, DOUGLAS M. BANKS and THERESA BANTU, his wife, or should they predecease me, to PAUL W. BANKS, JR. 2 FOURTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period oi~ time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the pro- perty and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or manage- ment of real estate and to impose or extinguish restrictions on real estate. 3 (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduciaries, as are deemed proper, without regard to any principle of diversifi- cation, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. (G) To make distributions to my herein named beneficiaries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any 4 property held under my will, and for investment pur- poses. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in what- ever manner they consider advisable. FIFTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind what- soever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. SIXTH: I nominate and appoint PAULINE E. BANKS and PAUL W. BANKS, SR., Co-Executors of this, my Last Will and Testament. I direct that my Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any juris- 5 diction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testa- ment, this ~.~day o£ ~~ , 1994. ESTHER P. BANKS (SEAT,) Address Address Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have here- unto subscribed our names as attesting witnesses. 6 BUREAU OF /NDZVZDUAL TAXES INHERITANCE TAX DIV/STON DEPT. 280601 HARRTSBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-15q? EX AFP (01-05) JAMES D BOGAR ESQ 1 W MAIN ST SHIREMANSTOWN PA 17011 DATE 02-02-2004 ESTATE OF BANKS DATE OF DEATH 05-16-2003 FILE NUMBER 21 03-1019 COUNTY CUHBERLAND ACM 101 I Amount Remitted ESTHER HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF BANKS ESTHER P FILE NO. 21 03-1019 ACN 101 DATE 02-02-2004 TAX RETURN HAS: (X) ACCEPTED AS F/LED ( ) CHANOED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) :'. Stocks end Bonds (Schedule B) $. Closoly Held Stock/Partnership Interest (Schedule C) (3) fi. Hortgagas/No~as RacaAvablo (Schedule D) 5. Cash/Bank Dapos/ts/Nlsc. Personal Property (Schedule E) (5) 6. Jo/n~ly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Costs/H/sc. Expenses (Schedule H) (9) 10. Dabts/Hortgaga Liabilities/Liens (Schedule 1) (10) 11. To,al Deduct/ohs 12. Nat Value of Tax Return 15. lQ. .O0 1~509.48 .00 .00 .00 NOTE: To insure proper .00 crad/t to your account, .00 subm/t the upper port/on of th/s form w/~h your tax payment. (8) 190,128.99 26.77 1,509.48 NOTE: Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) Not Value of Estate Sub~ect to Tax (11) lgO .155.7& (1:') 188,646.28- (1~) . O0 (lQ) 188,646.28- Zf an assess.ent Nas issued previously, lines 1~, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. 18 and 19 ASSESSMENT OF TAX: 15. Amount of L/ne 1~ et Spousal rata 16. Amount of L/ne 1~ taxable et L/noel/Class A ra~a 17. Aaount of L/ne lq et S/bl/ng rate 18. Amount of L/no lq ~axabla at Collateral/Class B rata 19. Pr/nc/~al Tax Duo TAX CREDITS PAYHENT RECEIPT DX$COUNT (+) DATE NUMBER TNTEREST/PEN PAID (-) ZF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 x O0 = .00 (16) .00 x 045 = .00 (17) .00 x 12 = .00 (18) .00 x 15 = .00 (19)= . O0 AHOUNT PA/D TOTAL TAX CREDIT I .00 BALANCE OF TAX DUEl .00 INTEREST AND PEN. .00 TOTAL DUE . O0 ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT TS REQUTRED. ZF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THZS FOR" FOR TNSTRUCTTONS.)'--~' ~ ~'~