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HomeMy WebLinkAbout04-0998Estate of Fer~ also known as Social Security No. ']62-2 The petition of the under Your petitioner(s), who i in the last will of the above and codicil(s) dated N/A Decedent was domiciled with her last faro 256 Webster Street, Borou Decedent, then at 256 Webster Street Boro Except as follows, deced~ after execution of the will o incompetent: No E: Decedent at death owned p~ (If domiciled in Pa.) (If not domiciled in Pa.) (If not domiciled in Pa.) Value of real estate in Penn situated as follows: WHEREFORE, petitione presented herewith and the thereo~-:~ Anna Mlr(Davis - 1408 Red Maple Court New Cumberland PA 170~ COMMONWEATLH OF COUNTY OF CUM The petitioner(s) above-n true and correct to the best tative(s) of the above deced, Sworn to or affi~r~e~d and su before me this t{~:, day ol NovembEr, 2004 / PETITION FOR PROBATE and GRANT OF LETTERS 0 leina L. Dillman No 21-04 .- 2-0432 figned respectfully represents that: ~/are 18 years of age or older and the e c decedent, dated August 24, 2004 To: Register of Wi: County of Cumberh cornmonwealth of Pen S named (state relevenat circumstances, e.g. renunciation, death of executor, etc.) it death in Cumberland County, Penns, .ly or principal residence at h of Carlisle (list street, number and municipality) 80 years of age, died Oct. 23, 2004 tgh of Carlisle, Cumberland County mt did not marry, was not divorced and did not have a child born or adopted ~'fered for probate; was not the victim of a killing and was never adjudicated [ceptions ope~y with estimated values as follows: All personal property Personal property in Pennsylvania Personal property in County 'lvania $ unestimated $ ~ $ : $ Total: unestimated · (s) respectfully request(s) the probate of the last will and codicil(s) rant of letters testamentary (testamentary; administration c.t.a.; administration d.b. Melody D. l~avis 2216 Logan Street Camp Hill PA 17011 OAIH OF PERSONAL REPRSENTATI VE PENNSYLVANIA BERLAND imed swear(s) or affirm(s) that the statement in the foregoing peition are f the knowledge and belief of petitioner(s) and that as personal represen- mt petitioner(s) will well and truly administer the estate according to law. bscribed ~ ..F.//V {.. / ...... _ ( ' Is for the nd in the ~sylvania vania, ~.c.t.a.) ).;L.x ~L~:~, ~ ~, ~ Il ~ ~ .t. Regtster' Estate of AND the reve IT IS No. 21-04 -- (~¢~ ct Q ,~ Ferndeina L. Dillman , Deceased )ECREE OF PROBATE AND GRANT OF LETTERS ,/OW NC. ~/[~'}'~l~["~ ~ 20 0~ , in consideration of the petiti side hereof, satisfactory proof having been presented before me, dated__ August 24, 2004 cl therein be admitted to probate and filed of record as the last will of L. Dillman and :rs Testamentary are to Anna Mae Davis and Melody D. Davis FEES Probate Short C -Remme Letters, Etc. $ 3'~0~(}3~' rtificates(1 ) $ 2r~.O,C .aTP · $ IO.O0 Total__ Filed ...................................... Register of Wills Robert M. Frey #06274 ATTORNEY (Sup. Ct. I.D. Ne 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE >n on RI ROBERT M. FI: (each) a subscrit to law, depose(s sign the same ar the presence of ~ ,GISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS .EY and TR1SHA A. L1ESS lng witness to the will presented herewith, (each) being duly qualified accordi~ tg and say(s) that they were present and saw Ferndeina L. Dillman, the testatri ~, that they signed as witnesses at the request of testatrix in her presence and ~n ch other) (in the presence of the other subscribing witness(es)). Sworn to or affi me this_ --i I~lpyember, 200, 'ned, and subscribed before _day of ~,LC,t . L ~ ~ Il/. Register ROBERT M. FREY 5 South Hanover St., Carlisle,~A 17013 TRISHA'A. LII~SS 5 South Hanover St., Carlisle PA 170:13 RI (each) a subscril they are familia herewith and th~ of our knowledl Sworn to or affi me this da ;GISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NONSUBSCRIBING WITNESS ~er hereto, (each) being duly qualified according to law, depose(s) and say(s) ti with the signature of , (one of the subscribing witnesses to) the will presenl ~t each believes the signature on the will is in the handwriting of to the e and belief. med and subscribed before of Register ed IO5 143Rev Z/~7 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH - VITAL RECORDS ,.7 CERTIFICATE OF DEATH "~· ~ Fer ~deina n. Dillman zFemale13 162 -- 22 -- 04321,4 Oct 23~ 2~ [ ~[ mmerland ~rlisle I~ 256 Webster St. I? ......... ~ ........ /,. I  ~¢) ~l~t. 26, 2~4 ,gorktome Creation Se~zcq~, York, Pa 174~ I I, FERN[ Cumberland £ understanding, ~ hereby revokin heretofore ma& 1. I dire expenses as soe services be COl Carlisle, Penns direct that my E of my husband Pennsylvania. expenses. 2. I din payable on acc. residue of my included in my 3. If at t I give and be~ Companies, to ~ me by a period MELODY D. E (90) days, but s Davis, their heir 4. I give my brother, Be: ninety (90) day~ the residue of n~ 5. I give of my brother C of ninety (90) included in the~ 6. All o wheresoever thc to my sister AN but should she: assigns, provide fail to so survix shall survive me 7. Shou' from my estate, East King Stree such person. I ~ income arising t thereof as in the education of sm twenty two (22) LAST WILL AND TESTAMENT OF FERNDEINA L. DILLMAN ,EINA L. DILLMAN, widow, of 256 Webster Street in the Borough of Carli ounty, Pennsylvania, being of sound and disposing mind, memory lo hereby make, publish and declare this as and for my Last Will and Testam. and making void any and all Wills and Codicils thereto by me at any my hereinafter named Executrices to pay all of my just debts and fm n after my death as may be found convenient to do so. I direct that my fun, [ducted by Hoffman and Roth Funeral Home at 219 North Hanover Str. dvania, in accordance with arrangements which I have already made there ody be cremated and that my ashes be interred on my burial lot beside the b, George W. Dillman, which lot is located in Evergreen Cemetery at Duncanr bring to the attention of my Executrices that I intend to prepay my bu that all inheritance, transfer, succession, estate and death taxes, which ma5 unt of my death, including interest and penalties thereon, shall be paid from ~state regardless of whether the assets upon which such taxes are based >robate estate. le time of my death I have an account with Wachovia Securities, or its succes: [ueath the entire account which presently includes my shares of Carl ny sister, ANNA MAE DAVIS, her heirs and assigns, provided she shall surx of ninety (90) days, but should she fail to so survive me then to her daugh AVIS, her heirs and assigns, provided she shall survive me by a period of nir ~ould both of them fail to so survive me then to such of the issue of Melody s and assigns, as shall survive me by a period of ninety (90) days, per stirpes. and bequeath the sum of $15,000.00 to HELEN SMITH, who is the widou lus Smith, her heirs and assigns, provided she shall survive me by a perioe but should she fail to so survive me then the same shall lapse and be include ~ estate. and bequeath the sum of $15,000.00 to ESTHER L. SMITH, who is the wi~ harles D. Smith, her heirs and assigns, provided she shall survive me by ape lays, but should she fail to so survive me then the same shall lapse and esidue of my estate. the rest, residue and remainder of my estate, real, personal and mixed, ~ same may he situate, including all lapsed legacies, I give, devise and beque XlA MAE DAVIS, provided she shall survive me by a period of ninety (90) dl ail to so survive me then to her daughter, MELODY. D. DAVIS, her heirs ~ she shall survive me by a period of ninety (90) days, but should both of tl~ me then to such of the issue of Melody D. Davis, their heirs and assigns Dy a period of ninety (90) days, per stirpes. d any person less than twenty-two (22) years of age be entitled to distribut in such event, I nominate, constitute, and appoint ORRSTOWN BANK, of :, Shippensburg, PA 17257, and its successors, as guardian of the estate of e tuthorize and direct said guardian to receive and to invest the same, and pay herefrom at least annually to such person, together with so much of the princi opinion of said guardian is necessary or desirable to be expended for the hig :h person, including reasonable living expenses, and upon such person attain ears of age, to pay to him or her the then remaining principal together with ~ de, tnd :nt, me :ral :ral ~et, , I ~dy on, 5al be the are ,or, sle ive :er, ety D. of of [in OW iod be tnd ath ys, md ~m as on cch Lhe pal ler ng ,ny undistributed income. This appointment of Orrstown Bank is conditioned on its willingne accept the trus Ieeship employment at an annual fee no greater than one-half (1/2) percent o principal of e estate of each such person. Should Orrstown B,a. nk decline to accept appointment ; cease serving as such, then I direct that the Orphan s Court of the Cumbe~ County Cout Ilof Common Pleas be required to appoint one or more successor corpt guardians who De compensation shall be limited to one-half (1/2) percent of the principal of estate, or as ne 8. I he~ daughter, MEI further direct performance ol 9. In at Executrices ant property as m authorized for t may be held, consolidation sale of the pro such stocks, reorganizatior money which proportionate which may be corporations ei~ additional secu connection ther securities, the p, shares shall hav, partly on credit, of the estate, an propriety of an such period as the trust estate. determine and principal or inc or income such for the proper d the trust estate. distribution thert either in cash or and in making al any undivided ir tr to that limitation as said Court feels is justified. eby nominate, constitute and appoint my sister, ANNA MAE DAVIS, and ,ODY D. DAVIS, as Co-Executrices of this my Last Will and Testament, a hat neither or them shall be required to post any bond to secure the fait her duties in the Commonwealth of Pennsylvania or in any other jurisdiction dition to the powers conferred by law, my hereinbefore named Guardian their successors, are authorized and empowered: To invest any part of the trust corpus in such securities, investments, or ay be deemed advisable and proper, irrespective of whether the sam, ~e investment of trust funds under the laws of any governing jurisdiction. With respect to any corporation, the stocks, bonds, or other securities of v ~ vote in person or by proxy on any shares of stock; to consent to the me r reorganization of such corporations; to consent to the leasing mortgaginl ~rty of any such corporations; to make any surrender, exchange or substitutio onds or other securities as an incident to the merger, consolidation >f such corporations; to pay all assessments, subscriptions and other sum,. aay be deemed wise and expedient for the protection and maintenance of terest of the investment in such corporations; to exercise any option or privil :onferred upon the holders of such stocks, bonds, or other securities of s her for the conversion of the same into other securities or for the purchas~ 'ities, and to make any and all necessary payments which may be requirer '~with; and generally to have and exercise as to all such stocks, bonds and o! ~wers of an individual owner who is not under trust obligation. To hold the trust corpus in one or more consolidated funds in which sepat undivided interests. To sell at public or private sale for cash or upon credit, or partly for cash and upon such terms and conditions as shall be deemed proper, any part or p: no purchaser at any such sale shall be bound to inquire into the expedienc) ;uch sale or to see to the application of the purchase moneys arising therefron To keep on hand and uninvested such money as may be deemed proper and ay be found expedient. I'o compromise, settle or arbitrate any claim or demand in favor of or agai Cs to ~ the ;uch land rate said her ad I hful and :her are rich ;er, or of or of the ~ge Ich of in aer ate .nd rts or ~or 1st And authorized in the discharge of fiduciary duties, to employ counsel and to pay such counsel reasonable compensation which shall be charged against 1 he me of the trust fund, and shall further be entitled to charge against the princil~al }ther reasonable expenses and charges as may be necessary and proper to in(~ur ;charge of fiduciary duties and for the proper management and administration °f in making any division of property into shares for the purpose of a ly of directed by the provisions of the trust, to make such division or distributk n, in kind, or partly in cash and partly in kind, as shall be deemed most expedie ~t, ~y division or distribution in kind may allot any specific security or property or terest therein to any one or more of such shares, and to that end may apprai se any or all of tt and as to the shall be final distribution th own names or of my death an funds as may h the investment gains shall be to be retained another. IN WITr Testament wri! Signed, s above named, a her request, and witnesses. e property so to be allotted and the judgment as to the propriety of such allot :lative value for purposes of distribution of the securities or property so all, and conclusive upon all persons interested in the trust or in the divisi{ reof. And authorized to register any shares of stock or other assets of any trust in the name of a nominee. To retain and invest in shares of stock of my Trustee. To retain any investments including mutual funds which I may own at the in addition to invest any part of the Trust corpus in such mutual fund or mt deemed advisable or proper, irrespective of whether the same are authorizer >f trust funds under the laws of any governing jurisdiction. To determine from time to time whether all or some portion of realized ca1 :eated as ordinary income for distribution to a beneficiary or treated as Princ part of the corpus, and such designation need not be consistent from one ye~ ESS WHEREOF, I have hereunto set my hand and seal to this my Last Will :n on three (3) pages, this c:~q/'b dayof ]~t~ctt3'~t .,2004 FERNDEINA L. DILLMAN (SEAL) aled, published, and declared by FERNDEINA L. DILLMAN, the Testal and for her Last Will and Testament, in our presence, who, in her presence in the presence of each other, have hereunto subscribed our names as attest Page 3 qf3 nent ~tted or eir ime tual for ,ital ipal r to and rix at ng CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: FERNDEINA L. DILLMAN OCTOBER 23, 2004 Date of Death: Will No. To the Register: Admin. No. 21-04-0998 I certify that notice of (beneficial interest) 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: November 15, 2004. Name Address Anna Mae Davis Melody D. Davis Helen Smith Esther L. Smith 1408 Red Maple Court, New Cumberland PA 17070 2216 Logan Street, Camp Hill PA 17011 Helen Smith, 15 Robin Ct.,Mechanicsburg PA 17055 3308 Shermans Valley Rd,Loysville PA 17047-9602 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NO EXCEPTIONS Date: November 15, 2004 NAME: ADDRESS: Capacity: SIGNATURE Robert M. Frsy 5 South Hanover Street Carlisle. Pennsylvania 17013 Personal Representative X Counsel for Personal Representative COM~/,CJt..;\""'EA._TH OF PENNSYLVANIA :::r:oARH,;lENT OF REVENUE B'J;:;EAU OF' INO,v~D!;AL TAXES DEPT, 280601 '--IA~RIS8L;RG, DA 171280601 REV-1162 EX!11 ,96) RECEIVED FROM: PENNSYL VANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DAVIS ANNA MAE 1408 RED MAPLE COURT NEW CUMBERLAND, PA 17070 --"----" ta',d EST A TE INFORMATION: SSN: 162-22-0432 FILE NUMBER: 2104-0998 DECEDENT NAME: DILLMAN FERNDEINA L DATE OF PAYMENT: 01/21/2005 POSTMARK DATE: 01/21/2005 COUNTY: CUMBERLAND DATE OF DEATH: 10/23/2004 NO. CD 004872 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $100,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ANNA M DAVIS CHECK#1004 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS $100,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS CO\'\Mor~WEALTrl OF PENNSYLVANIA 'J~PAR,~,,1ENT OF REVENUE BU'1~AJ OF iND!VIDUAl TAXES OEP-:- 280601 HARRISBURG, PA i 7128-0601 REV-1162 EXi11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT DAVIS ANNA MAE 1408 RED MAPLE COURT NEW CUMBERLAND, PA 17070 -- hid ESTATE INFORMATION: SSN: 162-22-0432 FILE NUMBER: 2104-0998 DECEDENT NAME: DILLMAN FERNDEINA L DATE OF PAYMENT: 01/21/2005 POSTMARK DATE: 01/21/2005 COUNTY: CUMBERLAND DATE OF DEATH: 10/23/2004 NO. CD 004873 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $16,850.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ANNA M DAVIS CHECK# 1002 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS $16,850.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS 217 REV-1500 EX (6-00) I- Z UJ C UJ o UJ C ~ :.::$(1) U~~ wOO :Cg::.J ua..lIl a.. c( I- Z UJ C Z o D.. fa ~ ~ o o COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-04-0998 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Ferndeina L Dillman DATE OF DEATH (MM-DD- YEAR) SOCIAL SECURITY NUMBER 162-22-0432 DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPUCATE WITH THE 10/23/2004 5/25/1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER o 1. Original Return D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4. Limited Estate D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required o 6. Decedent Died Testate (Attach copy of Will) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) .J..... 8. Total Number of Safe Deposit Boxes o 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (da1e of death between 12-31-91 and 1-1-95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0) . .tHI$"S~C;f'Q~'M~$.T,BE'C'()MPl.~TED~..~12L:C9'F,{R~~'PP:t-tq~H~~i:~N~~~~jfFJ~Nm~~!~!IN~.~RM~"tI~~~$H~Q~p.::~~ "QIJ~5PTt;f3'.TO: NAME COMPLETE MAILING ADDRESS Robert M. Fre 5 South Hanover Street FIRM NAME (If Applicable) Carlisle PA 17013 717 243-5838 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) NONE 2. Stocks and Bonds (Schedule B) (2) (3) NONE (4) NONE 732,509 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) (6) 20,145 57,500 18,504 (8) 3,729 571 (11 ) (12) (13) (14) 824,358 z o ~ c( ....I :;) I- 0: c( o UJ ~ 6. Jointly Owned Property (Schedule F) Dseparate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) f-V 8. TOTAL GROSS ASSETS (total Lines 1-7) 828,658 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) :10) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 824,358 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax Z rate ,or transfers under Sec.9116 (a)(1.2) x .0 (15) 0 i= 16. Amount of Line 14 taxable at lineal rate .0 ~ X (16) :;) D.. :E 17. Amount of Line 14 taxable at sibling rate 794,358 X .12 (17) 95,323 0 0 >< X .15 c( 18. Amount of Line 14 taxable at collateral rate 30,000 (18) 4,500 I- 19. Tax Due (19) 99,823 20.0 >~'''',..!::-.......~ ~~.,~.::.~.~~.."':.:..._~.....__.... ...~ '::-'.~ '_.....":.._ ....__ . ~. ..... ....r-"'...., -. ...~.~ H* l;lc.~~' ;~ @;:E li;- '\'(~~~' 1;.\ ;~;- '~l=(c~hl~ ',h'I'2:>;. : ;::{:..l" ',~j,'1 J \ ~l' ,'1,' : ~}'f,:1 ~{r/.',')"1I'd~: ~:li' >'>i1ee;~~~Rl;,m~(4~:~:'(,: ", .~ ~lt~ffjMe<~~:lM~1m;~'~~'::' ece en s ompee ress: STREET ADDRESS 256 Webster Street CITY I~TATE IZIP Carlisle PA 17013 217 D Ferndeina L Dillman d t' C I t Add Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 116,850 6,150 Total Credits (A + B + C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of line 5 + 5A. This is the BALANCE DUE. (5B) Make Check P~yable to: REGISTER OF WIL~~J ~~!5N.T " ;....: .....,. """,-""'-" .:',.;,..:;....'.<1- 162-22-0432 99,823 123,000 23,177 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; Yes D D D D D D 2. b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . . . . . . . . . . . . . d. receive the promise for life of either payments. benefits or care? If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 3. 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . ....... [II IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. D No o o o o [II [II Under penalties of perjury, I dedare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, and complete. Dedaration of preparer other than the personal representative is b~sed on all information of which preparer has any knowledge. SIGNATURE OF: ON RESPONSIBLE FOR FIL RETURN DATE .----'" ADDRESS 1408 Red Maple Court, New Cumberland PA 17070 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ~-...< - },1. ~ ;, DATE ADDRESS / ~b~ .~ ./ ~~/iMuJ 4 -;...p d~ 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. Section 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. Section 9116 (a)(1.1 )(Ii)). The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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. Section 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. Section 9116(1.2) [72 P.S. Section 9116(a)(1 )). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Section 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. 217 REV-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ferndeina L Dillman FILE NUMBER 21-04-0998 All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION ITEM NUMBER 1. 2. 3. Wachovia Securities, Acct 2802-2759 Legg Mason Wood Walker, Inc.,Account:360-00846 Oppenheimer & Co., Inc., Account A09-0030238 VALUE AT DATE OF DEATH 497,879 194,489 40 ,141 TOTAL (Also enter on line 2. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 732 509 Wacllovia Securities, LLC Investment Services Group PA6454 600 Penn Street. 2nd Floor Reading, PA 19602 Tel 610 655-321LJ Fax 610 655-0987 Toll Free 888 243-1422 .. ~~~ '\t\T.r\(JHOVIA Date of Death Value for Account of Ferndeina L Dillman (2802-2759) as of 10/22/2004 for 10/23/2004 Cash and Money Market Funds Value Evergreen Municipal Money Market FD CL A 36629.59 Total 36629.59 Stocks and Options Symbol Quantity Price Value Stocks Anheiser Busch Co. Inc. BUD 100 50.12 5012 Carlisle Companies Inc. CSL 6498.143 58.35 379166.6 Exxon Mobil Corp. XOM 100.669 48.7 4902.58 Progress Energy Inc. PGN 101.295 41.1 4163.225 Royal Dutch RD 100 53.35 5335 Southtrust Corp. SOTR 100.704 41.55 4184.251 T elefonos De Mexico TMX 100.966 33.64 3396.496 The Southern Company SO 102.626 31.6 3242.982 Total 409403.2 Preferred Stocks Symbol Quantity Price Value Public Storage PSA'U 394 26.25 10342.5 Satums-BLS MJE 395 26.32 10396.4 Total 20738.9 Fixed Income Securities Quantity Price Value Municipal Bonds Philadelphia PA G/O UNTLD OY 5.120/0 20000 103.937 20787.4 Philadelphia PA WTR & WASTEWTR REV SER A 010 BIE FGIC 5.000% 10000 103.195 10319.5 Total 31106.9 Total Account Value 497878.6 Securities and Insurance Products: r-Nbt~s~~d by FDIC or Any Federal Government Age;~YfM-~;-l~~;e-v;t;e~] U~t--;-D-;;~~it~f-~~-;~;;;;dbY;-B~-~r ~~_~ R~l1k A~~liat~] Investment products and services offered through tile investment Services Group of Wachovia Securities, LLC (WS), member NYSE/SIPC, a registered hrnl,er-deiJler and separate, non-bani, affiliate of Wachovia Corporation. Insurance products are offered through Wachovia Insurance Agency, Inc. 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I I I I I I I I ~';C I I UlH l-'l-' ?'lGl I ~ 00 I 00 I 00 I I I I I I Z I d~~ I I I ~t'" ~ ~t'" I I HO t'1~~~ l-'l-' I d~ I - o t'1G'l 00 I n1t'1 ~ 00 I Ul>-3 00 I d>-3~ I t'1~ ~ I ~t'1UlZ I I ';C . . t'1 :i1 I ., n1 0 0 I t'1dO I O~~d I ~~ I Od>-3:i1 l-'l-' I '0~ '6~~~ I 00 I t'1 ~ZUl?'l 00 I ~~O:::~ 00 I I Nt'" ? ~ I I W' d H I ~ d ~ Z I I NHHO I o t'" O' I ~\Z I ~~ I ': I ~~ I I 0 I 0 \ 0 0 I n1 I I I .(J1- I .v> \ \ \ ~ l-' \I 0' I o:::Ul \0 1.0 \I ~ I ~~ I ~ W II I ~ \I w I dd ~ N \I N I ~~ 0\ II "? I 0) 0\ \I I >-3 \0 II 0' \ ....:. 1.0 II 1.0 \ W CO \I I ~ I I .v> I I :"' I d):J \I I HO I N II I 0:::0 N \I I _';Xl N II \ Hd W \I \ zt'1 \I I >-3d W II I \I - OPPENHEIME~ December 29, 2004 Robert M. Frey, Esquire Frey & Tiley 5 S. Hanover Street Carlisle, Pa. 17013 RE: Estate of Ferndeina L. Dillman Account A09-0030238 Dear Mr. Frey: As of October 22, 2004 market values are: 1,470 shares Mainstay High Yield B @ 6.27 1,000 shares Nuveen Municipal High Income Opportunity Fund @ $14.98 1,000 shares Nuveen Pa. Dividend Advantage Municipal Fund @ $15~94 4 shares Advantage Primary Liquidity Fund @ $1 Sincerely, ~~ $ 9,217 $ 14,980 $ 15,940 $ 4 $ 40,141 ~.~ Oppenheimer & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 800-722-2294 Member of All Principal Exchanges Marc Moonin Vice President - Investments MM/dsd cc: Anna Davis 217 REV-150B EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ferndeina L Dillman SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-04-0998 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 M& T Bank, Checking Account #2679038303 2 M& T Bank, Savings Account #015004200600458 VALUE AT DATE OF DEATH 8,191 11,954 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 20,145 Nov 23 04 10:58a __:.::::~..u m1 M8UBank 499 Milchell Road, MiIlsboro. DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 November 23, 2004 Fax: 717-243-6441 Frey & Tiley Attorneys At Law 5 South Main Street Carlisle, Pennsylvania 17013 Re: Estate of: Ferndeina L. Dillman Social Security: 162-22-0432 Date of Death: October 23. 2004 Dear Sir or Madam: Per your inquiry dated November 11, 2004, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Nwnber 2679038303 Ownership (Names oj) Femdeina L Di//man Anna M Davis, POA Opening Date 8/9/89 Balance on Dale of Death $8, J 90.72 $ 0.00 ... $B.T9ii7i---' .--..--...-...--------- --.-. .--.----. --- Accrued lnterest Total 2. Type of Account Savings Account Account Number 015004200600458 Ownership (Names of) Ferndeina L Dillman Anna M Davis, POA Opening Date 5/24/85 Balance on Date of Death $11,952.90 Accrued Interest $ 0.65 Total .$]1:"953. 5f--...----..------.-----..-~.-~--. Please be advised, there was no safe deposit box fOlUld for the above decedent For further account Information, regarding ownership, closures andlor reimbursement of funds, etc., please call the High Street Carlisle Office # 717- 240-4536. Sincerely, ~v7~~~ Nancy Clagett Records Management p. 1 217 REV-1509 EX+ (6-9B) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY Ferndeina L Dillman FILE NUMBER 21-04-0998 ESTATE OF If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Anna Mae Davis 1408 Red Maple Court New Cumberland PA 17070 Sister B. C. JOINTL V-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 10/20/03 256 Webster Street, Borough of Carlisle, Cumberland County 115,000 50.00% 57,500 "- TOTAL (Also enter on line 6 Recaoitulation) $ 57500 (If more space is needed, insert additional sheets of the same size) F:0BERT,P. ZlEGLER ::; l'\O~WER' OF DEEDS ,.';.;'-;ERLANO COUNTY- P/\ , 03 OCT 20 Arlll al Tax Parcel No. 02-20-1800-141 THIS DEED, MADE THE ~O-f~day of Oo~ok in the year of our Lord two thousand three (2003). BETWEEN FERNDEINA L. DILLMAN widow, of 256 Webster Street in the Borough of Carlisle, Cumberland County, Pennsylvania, party of the first part, Grantor, and FERNDEINA L. DIl,LMAN, of 256 Webster Street in the Borough of Carlisle, and ANNA MAE DAVIS as joint tenants with the right of survivorship and not as tenants in common, of 1408 Red Maple Court, Cumberland County, Pennsylvania, parties of the second part, Grantees: WITNESSETH, that in consideration of One ---($1.00) ---Dollar, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantees,their heirs and assigns, as joint tenants with the right of survivorship and not as tenants in. common, ALL THAT CERTAIN tract of land with the improvements thereon erected, situate in the First Ward of the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as follows: Lots No. 32 and 33 on the Plan of Lots of the Henderson Tract, as recorded in the Office of the Recorder of Deeds for Cumberland County in Plan Book 2, Page 27; having a frontage of 80 feet on Webster Street; a width in the rear of 80.2 feet on an alley 16 feet wide; a depth on the East of 138.4 feet; and a depth on the West of 130.9 feet. BEING improved with a one-story frame dwelling house known as No. 256 Webster Street, formerly Webster Avenue. BEING all of the premises which were awarded by Decree Awarding Real Estate in the Estate of Annie A. Smith, deceased to Ferndeina L. Dillman, by instrument dated January 18, 1989 and recorded January 20, 1989 in the Office of the Recorder of Deeds in and for Cumberland County, at Carlisle, Pennsylvania, in Deed Book "T," Volume 33, Page 926. THE SAID Ferndeina L. Dillman, the Grantor herein and Femdeina L. Dillman, one of the Grantees herein, are one and the same person, and the Grantee Anna Mae Davis is a sister of the said Ferndeina L. Dillman, and therefore this conveyance is exempt from realty transfer taxes imposed by the Commonwealth of Pennsylvania and by the Borough of Carlisle, and by Carlisle Area School District. 217 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY Ferndeina L Dillman FILE NUMBER 21-04-0998 ESTATE OF This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Legg Mason Wood Walker, Inc., IRA Account:360-70335 $18,503.99 100.00% 18,504 TOTAL (Also enter on line 7 Recaoitulation) $ 18,504 (If more space is needed, insert additional sheets of the same size) I-' I-' I-' \ 0(J) 9 0 0 I ';D::C 0 0 \ rcl~ 0 I 0 I 'Ptz:l 0 I ';D(J) \ I I I \ I \ I I () ()t:lr<1 ()rcl g~ I t:l 'P ddl-l dl-l I t"1 (J) (J)t"1t:l (J)Z (J)';D \ (J) ::c 1-1 t"1 I-I'Z I-I() I () rcll-'t"" rcl'P rcl~ I ~ .. 1-'1-1 -- () I _>-3 t"" I rcl H (J) wN>-< ...Jt"1 lJ1 I >-3 I-'I..P 10 et> I 1-1 ~ t"1 0'-0:1 w:S I..P I ~ () oo~ ,l:>t"1 w I ~ 0 ,l:>,l:> et>(J) w I ~ ~ 10 ,l:>>-3 I-' I I-' I-' \ ~ >-3 w o() 0 \ 1-1 I..P 0 I-'~ ...J I t"1 aP \ (J) 1-1 I ~ r.::l r.::l I ? I 0 , >-3 , ? 1-'1-' 1-'1-' 1-'1-' \ drcl I 00 00 00 \ ~~ -- -- -- \ 1010 1010 1010 I t"1() NlJ1 NlJ1 NlJ1 , t"1 -- -- -- I 00 00 00 \ ,l:>,l:> ,l:>,l:> ,l:>,l:> \ I , \ , , , 1-'1-' ,l:>,l:> WW \ 'P::C I 00 1010 1-'0 \ (J)I-I 00 , ~0 ,l:>...J NO' \ ::c 00 lJ11..P lJ1W \ - 00 00 00 , 00 , I , \ , Z , dit"1 \ , 1-'1-' ,l:>,l:> wW \ o::lt"" ~O~~ 00 1010 00 , 1-10 , t"1r<1~0 00 I t:l~ 01-' lJ1N , o t"10 00 O...J 00 , r<1~r.::l~ 00 00 00 , 00 \ t:l>-3~ \ t'1~ ~ , ~t"1(J)Z \ , ::c.- t"1 :S I ._ r<1 (1 0 I t"1dO , O~~d 1-'1-' ,l:>,l:> WW I $~ 00 NN 00 I ~t:l~:S I 00 I I-I'P 0~t"1~ N,l:> et>,l:> (1Z 00 Net> ...JI-' \ t"1 o::lZ(J)~ 00 lJ10 lJ1lJ1 \ ~'P~~ \ 00 I 10 t"" ? ~ , , W. <::11-1 , ~ t:l~'Z , \ 101-11-10 \ Ot"" O. , ~iZ I-' ,l:> W \ ~~ \ 0 10 0 \ Z 0 , ~~ W 0' , 0 lJ1 ,l:> I 0 W lJ1 \ 0 0 \ r<1 \ \ \ .fJt \ JJ> JJ> \ \ \ .... I-' \I I-' \ ~(J) , CD ~ II ~ 9 :- ~ \ 'Pt"1 ~ \I \ ~g U1 ,l:> \I I-' 0 10 0 I 0 et> \I et> 0 W 0' \ (<1';D et> II I..P 0 lJ1 ,l:> \ 1-1 UJ II -10 \ r.::l et> II I-' 0 lJ1 , >-< \0 ...J II 10 0 lJ1 0 \ \0 II \ \ JJ> \ , JJ> \ I-' II I-' \ g~ I lJ1 II lJ1 \ II \ ~() I-' \I I-' \ _';D 10 II 10 \ 1-10 II \ zt"1 \I \ >-3t:l \I I - 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ferndeina L Dillman 21-04-0432 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. First Presbyterian Church, Flowers 126 2. Rice Memorial Works, Inscription 80 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) . Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 2,700 3. 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 4. Probate Fees 386 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal, Advertising 75 8. The Sentinel, Advertising 137 9. Anna Mae Davis, Reimburse for expenses 225 2. TOTAL (Also enter on line 9 Recapitulation) $ 3.729 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) 217 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ferndeina L Dillman FILE NUMBER 21-04-0998 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. DESCRIPTION VALUE AT DATE OF DEATH 35 250 16 53 60 23 109 25 Sprint, Telephone Thomas Fitzpatrick, Plumbing Repairs Borough of Carlisle, Water and Sewer PP&L, Electricity Aetna Insurance UGI, Gas Service McCorkle Construction, Concrete and Excavation Bob Barchus, Reimburse handrail in bathroom TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 571 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Ferndeina L Dillman 21-04-0998 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Helen Smith Sister-in-Law Bequest of $15,000 115 Robin Court Mechanicsburg PA 17055 2 Esther L. Smith Sister-in-Law Bequest of $15,00'0 3308 Shermans Valley Road Loysville PA 17047-9602 3. Anna Mae Davis Sister 100% residue of estate 1408 Red Maple Court New Cumberland PA 17070 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 11- 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) LAST WILL AND TESTAMENT OF FERNDEINA L. DILLMAN I, FERNDEINA L. DILLMAN, widow, of 256 Webster Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills and Codicils thereto by me at any time heretofore made. 1. I direct my hereinafter named Executrices to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I direct that my funeral services be conducted by Hoffman and Roth Funeral Home at 219 North Hanover Street, Carlisle, Pennsylvania, in accordance with arrangements which I have already made there. I direct that my body be cremated and that my ashes be interred on my burial lot beside the body of my husband, George W. Dillman, which lot is located in Evergreen Cemetery at Duncannon, Pennsylvania. I bring to the attention of my Executrices that I intend to prepay my burial expenses. 2. I direct that all inheritance, transfer, succession, estate and death taxes, which may be payable on account of my death, including interest and penalties thereon, shall be paid from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. 3. If at the time of my death I have an account with Wachovia Securities, or its successor, I give and bequeath the entire account which presently includes my shares of Carlisle Companies, to my sister, ANNA MAE DAVIS, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then to her daughter, MELODY D. DAVIS, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should both of them fail to so survive me then to such of the issue of Melody b. Davis, their heirs and assigns, as shall survive me by a period of ninety (90) days, per stirpes. 4. I give and bequeath the sum of $15,000.00 to HELEN SMITH, who is the widow of my brother, Bertus Smith, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then the same shall lapse and be included in the residue of my estate. 5. I give and bequeath the sum of $15,000.00 to ESTHER L. SMITH, who is the widow of my brother Charles D. Smit.b, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she fail to so survive me then the same shall lapse and be included in the residue of my estate. 6. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, including a111apsed legacies, I give, devise and bequeath to my sister ANNA MAE DAVIS, provided she shall survive me by a period of ninety (90) days, . but should she fail to so survive me then to her daughter, MELODY. D. DAVIS, her heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should both of them fail to so survive me then to such of the issue of Melody D. Davis, their heirs and assigns, as shall survive me by a period of ninety (90) days, per stirpes. 7. Should any person less than twenty-two (22) years of age be entitled to distribution from my estate, in such event, I nominate, constitute, and appoint ORRSTOWN BANK, of 77 East King Street, Shippensburg, PA 17257, and its successors, as guardian of the estate of each such person. I authorize and direct said guardian to receive and to invest the same, and pay the income arising therefrom at least annually to such person, together with so much of the principal thereof as in the opinion of said guardian is necessary or desirable to be expended for the higher education of such person, including reasonable living expenses, and upon such person attaining twenty two (22) years of age, to pay to him or her the then remaining principal together with any Page I of3::J:~.~ r./' '- ..{'D~4?""'- undistributed income. This appointment of Orrstown Bank is conditioned on its willingness to accept the trusteeship employment at an annual fee no greater. than one-half (1/2) percent of the principal of the estate of each such person. Should Orrstown Bank decline to accept such appointment or cease serving as such, then I direct that the Orphan's Court of the Cumberland County Court of Common Pleas be required to appoint one or more successor corporate guardians whose compensation shall be limited to one-half (1/2) percent of the principal of said estate, or as near to that limitation as said Court feels is justified. 8. I hereby nominate, constitute and appoint my sister, ANNA MAE DAVIS, and her daughter, MELODY D. DAVIS, as Co-Executrices of this my Last Will and Testament, and I further direct that neither or them shall be required to post any bond to secure the faithful performance of her duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 9. In addition to the powers conferred by law, my hereinbefore named Guardians and Executrices and their successors, are authorized and empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to--the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is not under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to anyone or more of such shares, and to that end may appraise Page2of3?~~':;: ~ ~a-....... any or all of the property so to be allotted and the judgment as to the propriety of such allotment and as to the relative value for purposes of distributiop. of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. . i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether all or some portion of realized capital gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunto set my hand and se~ this my Last Will and Testament written on three (3) pages, this 6) 1./ +~ day of ~ ' 2004. A1.bL,...~ ~ c- ;:t: ~- ....,L- FERNDEINA L. DILLMAN (SEAL) Signed, sealed, published, and declared by FERNDEINA L. DILLMAN, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. rc.~- m, ~ ~-:::- ~NL Page 3 of3 Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle; PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 390 6/3/2005 F erndeina L. Dillman 21-04-0998 FREY & TILEY 5 SOUTH HANOVER ST ccp CARLISLE, PA 17013 Qty 1 Fee Description Additional Probate Fee Total 105.00 $105.00 Total: v*-33~ $105.00 ~,...~' c...< Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. 0'- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE hrLCRDFO 0\-"F\CE nF NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAl\I;li,c-=,- -' "i' IAPPRAISEKENT, ALLOWANCE OR DISALLOWANCE IMlERlUIltE TAX DIVISI"" " 'i,! ,_ OF DEDUCTIONS AND ASSESSKENT OF TAX PO BDX' 280601" HARRISBURG PA 17128-0601 08-22-2005 DILLMAN 10-23-2004 21 04-0998 CUMBERLAND 101 APPEAL DATE: 10-21-2005 (See reverse side under Objections) Alloun1: R8II:i.1:1:edl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE _ RETAIN LOWER PORTION FOR YOUR RECORDS - REV: iS47 - EX - AFj'- 'i 03:05) - NOTicE-oF - iNHERiTANCE - TAX-APPRAisEMENT: - ALLOWANCE-OR - - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX FERNDEINA L FILE NO. 21 04-0998 ACN 101 DATE ESTATE OF DATE OF DEATH FILE NUIIIIER COUNTY ACN 2005 hUG 30 P:1 1;: 21 ('-~ i~1 ORP}-J, ROBERT M FR~!'" FREY I TILEY 5 S HANOVER ST CARLISLE C,~!')Hf PA 17013 ESTATE OF DILLMAN '* REV-1547 EX AFP (06~Q5) FERNDEINA L DATE 08-22-2005 TAX RETURN WAS: I 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 I SchRul. B) 3. Closely Held Stock/Partnership Interest (Schedule CJ 4. Mortgages/Notes Receivable (Schedule DJ 5. Cash/B8nk Deposits/Misc. Personal Property (Schedule El 6. Jointly Owned Property ISchedul. F) 7. Transfers (Schedule Gl 8. Total Assets ( ) CHANGED (ll (2) (3) (4) 15) (6) 17l .00 732.509.00 .00 .00 20.145.00 57.500.00 18,504.00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule Hl 10. Debts/Mortgage Liabilities/Liens (Schedule Il 11. Total lleductions 12. Net Value of Tax Return 13. Charitabl./Gov8rn.-ntal Bequests; Non-elected 9113 Trusts (Schedule J) 1~. N.t Value of Estate Subject to Tax If an assesSIIen1: was issued prev:i.ously, lines 14, 15 and/or 16, 17, 18 and reflec1: figures 1:ha1: :i.nclude 1:he 1:o1:al of ALL re1:urns assessed 1:0 da1:e. ASSESSMENT OF TAX: 15~ AIIount of Line 14 at Spousal rate US) 16. ~ount of Line 14 taxable at Line.l/Class A rate (16) 17. Aaount of Line 14 .t Sibling r.t. (17) 18. Anount of Line 14 taxable at Collateral/Class 8 rate (18) 19. Principal Tax Due C NOTE: + INTEREST/PEN PAID 1-) 4,991.15 .00 DATE 01-21-2005 01-21-2005 IIUIlBER CD004872 CD004873 ~ (9) (10) 3.729.00 NOTE: To insure propar credi t to your account, su~it the upper portion of this fo~ with your tax pB}III8nt. 828,658.00 4.300 00 824,358.00 .00 824,358.00 19 w:i.ll 00 = 045 = 12 = 15 = .00 .00 95,323.00 4,500.00 99,823.00 571. 00 Ill) (12) (13) (14) .00 X .00 X 794,358.00 X 30,000.00 X AKOUNT PAID 100,000.00 16,850.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE (19)= 121,841.15 22,018.15CR .00 22,018.15CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN $1, NO PAYKENT IS REllUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YDU KAY BE DUE A REFUND. SEE REVERSE s:rns: ns: TwrC. r"DIoI .......... ........--..------~ BUREAU OF INDIVIDUAL Pf4X@~T):=D INHERITANCE TAX DIVISION ' .~ - : PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT I', I ,- .J REV-1607 EX AFP (03-05) 1 ,'.~ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-19-2005 DILLMAN 10-23-2004 21 04-0998 CUMBERLAND 101 FERNDEINA L ROBERT M FREY FREY 8 TILEY 5 S HANOVER ST CARLISLE PA 17013 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- ESTATE OF DILLMAN ... INHERITANCE TAX STATEMENT OF ACCOUNT ..* THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. FERNDEINA L FILE NO.21 04-0998 ACN 1 01 DATE 09-19-2005 DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-15-2005 PAYMENTS (TAX CREDITS): PRINCIPAL TAX DUE: 99,823.00 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 01-21-2005 CD004872 4,991.15 100,000.00 01-21-2005 CD004873 .00 16,850.00 08-31-2005 REFUND .00 22,018.15- TOTAL TAX CREDIT 99,823.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J c.V" STATUS REPORT UNDER RULE 6.12 Name of Deceden.t: Ferndeina L. Dillman Date of Death: October 23, 2004 Will No. Admin. No. 21-04-0998 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 3nswer is No, state when the personal representative reasonably believes that the adminis~ration 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 ( ) (4) Copies of receipts, releases, joinders and approvals of formal or -.- informal accounts may be filed with the Clerk of the Orphans' Court , and may be attached to this report. Date: Septembel~ 18, 2006 ~rk.Jk,~~ Signature Robert M. Frey Name (Please type or print) 5 South Hanover Street Carlisle. Pa 17013 Address ~.) (717) 243-5838 Telephone No. - '. I > \' I ~'......: Cap3'CitY: ( ) Personal Representative . . ('~kGounsel for personal representative r ~~,~ .. =". 1! 1 l~ ~ (1.':\,) JV~V ~0 .v ~I;'"" ~ Cumberland County - -RegisEer or W1LLS One Courthouse Square Carlislel PA 17013 phone: (717) 240-6345 Date: 9/14/2006 FREY ROBERT G 5 S HANOVER STREET CARLISLE I PA 17013-3385 RE: Estate of DILLMAN FERNDEINA L File Number: 2004-00998 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES I NO. 103 SUPREME COURT RULES DOCKET NO. 11 for decedents dying on or after July 11 19921 the personal representative or his counsell within two (2) years of the decedent's deathl shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 10/23/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report I please disregard this notice. SincerelYI !:=F=~r Clerk of the Orphans' Court cc: File Personal Representative(s) ~ Cumberland County - Regl-sterOf-W:lTrs- One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/14/2006 DAVIS ANNA MAE 1408 RED MAPLE COURT NEW CUMBERLAND, PA 17070 RE: Estate of DILLMAN FERNDEINA L File Number: 2004-00998 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1/ for decedents dying on or after July 1/ 1992/ the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 10/23/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel ~ Cumberland County----=--Reglster Of WiTIs-~----- One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/14/2006 DAVIS MELODY D 2216 LOGAN STREET CAMP HILL, PA 17011 RE: Estate of DILLMAN FERNDEINA L File Number: 2004-00998 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 10/23/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel. ~