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Home My WebLink About02-1170PETITION FOR PROBATE and GRANT OF LETTERS Fstate of Kathryn C. Singer also known as Deceased. Social Security No. 172-14- 0 No. ~ l- n'~l- ~ I 1 n To: - Register of Wills for the ~ County of ~-yr~.djt~( in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/g~18 years of age or older ar>tthe execut or named in the last will of the above decedent, dated November 17, 1993 , 19 and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in CUMBERLAND County Pennsylvania, with her last family or principal residence at Cumberland Crossings Retirement Community 1 i,nngsdorf Wav, Carlisle, PA 1701.3. Soa~t •d fc: roe., , (list street, number and muncipality) Decendent;-then 82 years of ~ge, died December 25 ~~ 2002 at Cumberl4nc~ Crossings Ret rement ommun y, ongs or ay,' a~~'Ye; PA 17013 Except as fol!.ows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: ___ Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 1,481,555.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters [heron. u v -~. u ~ ~ c ~o ~~ ~~ Ha v~ ~ o c eo (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 1 Hubert X. Gilroy 4 Nort anover treet Carlisle, PA 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed ~ before me this -27th day of ~' L'ECEMBER 200H' ~ Q 1 ~ ~ ,:(,,,;,~ ~~(~ C/ egister ~~~~~'~ No. ~ l -~~- 11--n Estate of KATHRYN C. SINGER ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW DECEMBER 3 0 , 2 0 0 2 ~ , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, [T IS DECREED that the instrument(s) dated NOVEMBER 17 , 19 9 3 described therein be admitted to probate and filed of record as the last will of KATHRYN C SINGER and Letters TESTAMENTARY are hereby granted to HUBERT X GILROY FEES Probate, Leiters, Etc. ......... $. Short Certificates( ) .......... $. ~xo~ciat~anx . ex tx. a..p a~ P.s $. ~ c P $. TOTAL $. Filed ...,~2-3,0-,2002......_. called atty 12-30- 865.00 45.00 6.00 "6.00 926.00 2002~~~ ~~ ~~~ Register of Wills i ~~~C~ Hubert X. Gilroy ID ~~ 29943 ATTORNEY (Sup. Ct. [.D. No.) 4 North Hanover Street ADDRESS Carlisle, PA 17013 PHONE 717-243-4574 W I L L I, KATHRYN C. SINGER, of 413 Croghan Drive, Carlisle, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM ONE: I direct that all my debts and funeral expenses, including my gravemarker shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM TWO: A. I make the following bequests: a . I give FIVE THOUSAND DOLLARS ( $ 5 , 0 0 0.0 0 ) to MARY JANE CARR of 30 Kenwood Drive, Carlisle, Pennsylvania. b. I give FIVE THOUSAND DOLLARS ($5,000.00) to JAMES WILSON SAFE HARBOR SHELTER at 102 West High Street, Carlisle, Pennsylvania. c. I give to TRICIA SINGER and DAVID MORRIS all art supplies which I have in my home at the time of my death. This specific bequest shall relate to art supplies only and shall not relate to art works which I have in my home. d. I give to SUSAN TARR all horse related articles which I have in my home at the time of my death. This shall include horse figures, horse photographs, and other horse related materials. B. I give, devise and bequeath the rest, residue and remainder of my estate to the following: a. Five per cent (5~) thereof to the MARYKNOLL FATHERS, Maryknoll, New York. b. Five per cent (5~) thereof to the CATHOLIC RELIEF SERVICES. c. Five per cent (5$) thereof to CATHOLIC NEAR EAST WELFARE ASSOCIATION, 1011 First Avenue, New York, New York. d. Five per cent (5$) thereof to THE CHRISTOPHERS, 12 East 48th Street, New York, New York. e. Five per cent (5$) thereof to ST. PATRICK CATHOLIC CHURCH, 140 East Pomfret Street, Carlisle, Pennsylvania. f. Twenty per cent (20$) to my brother, VICTOR C. SINGER; however, if he fails to survive me, then Fifteen per cent (15~) to his daughter, SUSAN TARR and Five per cent (5$) to his other daughter, MARY JO TOCHARD. g. Twenty-five per cent (25~s) to my brother's wife, DOROTHY SINGER; however, if she fails to survive me, then to her issue. h. Fifteen per cent (15$) to my sister, MARION E. SINGER; however, if she fails to survive me, then I direct that the first Ten Thousand Dollars ($10,000.00) of this Fifteen per cent (15$) of my estate shall be given to DOROTHY KENNA. The rest of the Fifteen per cent (15$) shall be divided equally between VICTOR C. SINGER, DOROTHY SINGER, and WADE E. CULP. PAGE ONE OF THREE PAG i. Fifteen per cent (15$) to WADE E. CULP; however, if he fails to survive me, then to his issue. ITEM THREE: I appoint HUBERT X. GILROY, ESQUIRE, Executor of this my last will. ITEM FOUR: All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for tax purposes, whether or not such property passes under this will, shall be paid out of the principal of my residuary estate, without apportionment or right of reimbursement. ITEM FIVE: I direct that my person representative or guardian shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM SIX:. In addition to the rights and powers given to the fiduciaries by law or elsewhere in this will, I give to my Executor during the full time necessary and for the administration of my estate the following rights and powers to be exercised in his sole discretion. A. To retain any real or personal property which may at any time form a part of my estate so long as he or she deems it advisable. B. To invest. in any real or personal property without restrictions to legal investments. C. To repair, alter, improve or lease for any period of time any real or personal property and to give options for leases. D. To sell at public or private sale, for cash or credit, with or without security, to exchange or to partition real or personal property, and to give options for leases. E. To make distribution in kind. F. To compromise claims. IN ITNESS WHEREOF, I have hereunto set my hand this ~~ ~ day of ~DU 1993. SIGNED ~, KATH YN SINGER The preceding instrument, consisting of this and two other typewritten pages each identified by the signature of the Testatrix was on the day and date thereof signed, published and declared by the Testatrix therein named as and for her last will, in the presence of us, who at her request, 1~,er presence and in the presence of each other have subscru~ names. r 1/ /~ PAGE TWO OF THREE PAGES COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss We ~ ~ ~~S 1` o~~ ~Q.v l ~ ~~~ and ,bid I' O Cj C= T {~'a~J~ SIC C.o .C.~1 witnesses wYf'ose names are signed to the attached or fore oin g g instrument being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her last will; that she signed willingly and executed it her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge, the Testatrix was at the time 18 or more of age, of sound mind and under no constraint or undue in en / Sworn and subscribed to before me this (~~ day of /V av , , 1993 . Notary Publi NOTARIAL SEAL KAREN F. BYERS, NOTARY PUBLIC MBD ~N~I~Ot~EXPIRES MARCH 18,1995 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss I, KATHRYN C. SINGER, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my last will; that I signed it as my free and voluntary act for the purposes therein expressed. KA H C. INGER Y"~' Sworn and affirmed to and acknowledged before me this l~ day of ~~U.. 1993. Notary Public ~ ~~~ CUM ~ PUBLIC MY COMMISSION EXPIRES ~~A~ARCH j g 11 ggs PAGE THREE OF THREE PAGES BROUJOS & GILROY, n. c. ATTORNEYS AT LAW JOHN H. BROUJOS 4 NORTH HANOVER STREET HUBERT X. GILROY CARLISLE, PENNSYLVANIA 17013 TELEPHONE: (717) 243-4574 FACSIMILE: (717) 243-8227 jbroujos~broujosgilroy.com hgilroy~brouj osgilroy. com NON-TOLL FOR HARRISBURG AREA 717-766-1690 January 15, 2003 Donna Otto Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Kathryn C. Singer / No. 21 - 02 - 1170 Dear Donna: I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above referenced Estate on January 15, 2003: Maryknoll Fathers P.O. Box 302 Maryknoll, NY 1.0545 Catholic Relief Services 209 West Fayette Street Baltimore, MD 21201-3443 Catholic Near East Welfare Association 1011 First Avenue New York, New York 10022-4195 Mary Jane Carr 30 Choate Way Carlisle, PA 17013 Susan Tarr RD 3 Buxton Road Box 340 Titusville, PA 16354 Mary Jo Tochard 11405 E. Warren Avenue Aurora, CO 80014-1183 James Wilson Safe Harbor Shelter 102 West High Street Carlisle, PA 17013 St. Patrick's Church 140 East Pomfret Street Carlisle, PA 17013 The Christophers 12 East 48th Street New York, NY 10017 Dorothy Kenna 503 Argyle Road Mineola, NY 11501 Judy Schmidt 391 Horseshoe Drive Basalt, CO 81621 Robert Culp 5468 Bondy Drive Erie, PA 16509 Donna Otto, Register of Wills January 15, 2003 Page 2 Dorothy Singer Terry Culp 124 Briar Lane 4309 South 331 Avenue Oil City, PA 16301 Tonopak, AZ 85354 Notice has now been given to all persons entitled thereto under Rule 5.6. Hubert X. oy, Esquire Attorney rand Executor of the Est to of Kathryn C. Singer i. ~ f E .; C d N 7 O t 7 O V = M N O O ~U~ ~o~a O ~ ~ ~ = N .a N_ C ~ ~ ~~ O G) O ca ~~UU ,:•.~ ~•~~~ ;;~ ~•, :rr• ~~ .,.., °•~ .,.., U m ~ F O O W .~ fx a ¢ ~ z .-1 W d' n Q ~ `J ~ z° vii z ~ ~x~ ~ O F O ~ W r,., ~ 0 ~ z~ O "~ Q U BROUJOS & GILROY, n. c. ATTORNEYS AT LAW JOHN H. BROUJOS 4 NORTH HANOVER STREET HUBERT X. GILROY CARLISLE, PENNSYLVANIA 17013 March 19, 2003 Donna Otto Register of Wills Cumberland County Courthouse Carlisle, Pa 17023 RE: Estate of Kathryn C. Singer No: 21-02-1170 Dear Donna: 'TELEPHONE: (717) 243-4574 FACSIMILE: (717)243-8227 jbroujos~broujosgilroy.com hgilroy®b roujosgilroy. com NON-TOLL FOR HARRISBURG AREA 717-766-1690 Enclosed is a check in the amount of $140,000.00 made payable to the Cumberland County Register of Wills that represents an advanced payment on Pennsylvania Inheritance Tax. Sincerely yours, Hubert X. Gilroy be COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT GILROY HUBERT X ESQUIRE 4 N HANOVER STREET CARLISLE, PA 17013 fold ESTATE INFORMATION: ssN: 172-i4-9019 FILE NUMBER: 2102-1 170 DECEDENT NAME: SINGER KATHRYN C DATE OF PAYMENT: 03/24/2003 POSTMARK DATE: 03/20/2003 couNTY: CUMBERLAND DATE OF DEATH: 1 2/25/2002 REV-1162 EX111-96) NO. CD 002331 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 5140, 000.00 TOTAL AMOUNT PAID: REMARKS: HUBERT X GILROY ESQUIRE NOTE: (2) POSTMARK STAMPS CHECK# 355366 INITIALS: AC SEAL RECEIVED BY: DONNA M. OTTO 5140, 000.00 DEPUTY REGISTER OF WILLS REGISTER OF WILLS /7-/11.5 C till REV-1500 EX + (6-00) OFFICIAL USE QNl Y COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILENUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2002 1170 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER SINGER, KATHRYN C 172-14-9019 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 12/25/2002 04/23/1920 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 3. Remainder Return CHECK ~' ""~ ,,_. r ~'""",..- ~ (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required )gate of death after12-'2~82) PRIATE 6. DacedentDiadTestate 7. 9cedent Mamtallled a LlvlIlgTrust 8. Total Number of Safe Deposit Boxes (Attach copy of Will) Attachacopyof Trust) BLOCKS 9. Litigation Proceeds Received 10. ~pousal Poverty Credit(date of death between 0" Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach SehD) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS COR- HUBERT X GILROY 4 NORTH HANOVER RE- ST SPON FIRM NAME (If Applicable) CARLISLE, PA 17013 DENT BROUJOS & GILROY PC TELEPHONE NUMBER 717-243-4574 OFFICIAL USE ONLY ,. Real Estate (Schedule A) (1) O. O.P.-., 2. Stocks and Bonds (Schedule B) (2) 816,854. (Xl 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.0.0 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 416,847.00 ~., 6. Jointly Owned Property (Schedule F) "- ~, o Separate Billing Requested (6) 0.00 J RECA- .. PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 129,889.00 6. Total Gross Assets (total Lines 1-7) (8) 1,363,590.00 9 Funeral Expenses & Administrative Costs (Sc:hedule H)(9) 84,004.00 10. Debts of Dec:edent, Mortgage liabilities, & liens{Sc:hedule 1)(10) 20.669.00 11. Total Deductions (total Lines 9 & 10) (11) 104,673.00 12. Net Value of Estate (Line 8 minus Line 11) (12) 1,258,917.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax (13) 348,345.00 has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 910,572.00 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15 Amountof Line 14 taxable atthe spousal tax rolle, ortransfllrs undllr Sec:, 9116 (a~I,2) 0.00 X .00 (15) 0.00 - TAX 16. Amountof Line 14 taxablll at lineal rate 0.00 X .045 (16) 0.00 - COM PU- 17. Anlountof Line 14taxable at sibling rate 0.00 x.12 (17) 0.00 TATION 18. Amountof line 14 taxable at collatllral rate 1,058,421.00 X ,15 (18) 158,763.00 19 Tax Due (19) 15B,763.00 20. 0 I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I >> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND RECHECK MATH<< o PA15001 NTF 29755 Copyright 2000 Greatland/Nelc:o LP- Forms Softwara Only PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS c/o HUBERT GILROY 4 NORTH HANOVER STREET CITY I STATE I ZIP CARLISLE PA 17013 Tax Paymenls and Credits: 1. Tax Due (Page 1 Line 19) 2, Credits/Payments A.Spo usal Poverty Credit B. Prior Payments C. Discount (1) 158,763.00 0.00 140,000.00 7,368.00 Total Credits (A + B + C) (2) 147,368.00 3. Interest/Penalty if applicable D. Interest E.Pen alty 0.00 0.00 Totallnterest/Penalty (0 + E) 4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A Enter the interes1 on the tax due. S Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (3) 0.00 (4) (5) 11,395.00 (SA) 0.00 (58) 11,395.00 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; ..................,.,. b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or. . . . . . . . . . . , . . . . . . . , , . . , . . . . . . . . , . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. . . . .. . . . . . . . . . . . . . . . . . . ., . . . . . . . .. . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ......,.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and behef, it is true, correct and complete. Declaration at pre parer other than the personal representative is based on information of which re s an kno d e. SIGNA R N SP Yes No ~ I B ~ o o 18LE FOR FILING RETURN PRESENTATIVE 17013 For dates of daath on orafterJuly 1,1994and before January 1, 1995,thetaxrate imposed on the net value of transfers to orfort he use of the survivingspouse is 3% [72 P.S.' 91 16 (a)(1.1)(i)]. For dates of death on or after January 1,1995, the tax rate is imposed on the net value of transfers to orforthe use of the surviving spouse is 0% [72 P.S. Ii 9116(a)(1.1)(ii)], The statute dDlls_n!!_tjjX~HnRJa 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 orfor the use of a natural parent, an adoptive parent, ora stepparenl 01 the child isO% [72 P.S.!i9116(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 n,p.s.!i 9116(1.2) [72 P.S.!i 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(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent In common With the decedent, whether by blood oradoption. o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SINGER, KATHRYN C SCHEDULE B STOCKS & BONDS FILE NUMBER 21-2002-1170 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION ,. USAA - SEE ATTACHED BROKER STMT 2 SMITH BARNEY - SEE BROKER STMT 3 MORGAN STANLEY - BROKER STMT VALUE AT DATE OF DEATH 147,849.00 350,097.00 466,757.00 o PA15031 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets 01 the same size) Copyright 2000 Greatland/Nalco LP - Forms Software Only NTF33300 964,703.00 ~ USM"' nuo Ftederirhbu rg ROdJ San /\n!nnio, Te~dS ib28!:: KATHRYN C SINGER COL USA RET C/O HUBERT X GILROY 4 N HANOVER ST CARLISLE PA 17013-3013 January 30, 2003 USAA # 30 72 69 Accounts 54900006221 00000496719 35900040944 40901578136 World Growth Fund Growth Fund Income Stock Fund Income Fund Dear Mr. Gilroy: As you requested, I am providing the following information for the accounts of the late Kathryn C Singer. The account values on December 25, 2002 were: Share Accrued Account # Shares Price Dividends 54900006221 660.754 $12.12 NA* 00000496719 8,178.043 $9.99 NA* 35900040944 4,010.722 $12.55 NA* 40901578136 629.593 $12.40 NA* Account Value $8,008.34 $81,698.65 $50,334.56 $7,806.95 r:l'otal Value $147,848.50 *Fund does not accrue daily dividends. SMITH M"IJ/i'i Date of Death Pricing for Kathryn C. Singer Hubert Gilroy, Esq. POA Broujos & Gilroy, PC December 25, 2002 Holding Shares A ve. Price Total Money Market 72,799.70 1.00 572,799.70 m5~f BOP EMC Corp. 2,400 6.l3 514,1 ]9.64 EMC GAM Inter. Fd. B 1,043.58 12.79 $]3,347.39 GAMNX JP Morgan Chase 300 24.33 57,299 JPM McOata Corp. A 88 7.03 $6 I 8.64 MCOT A Merck & Co. 200 56.94 $1 ],388 MRK Motorola Inc. 600 8.8] $5,286 #SCVFB Orbital Sciences ],000 4.58 $4,580 #SBPAB Repligen Corp. 2,000 2.71 $5,420 \VMK Sa!. Bros. Small Cpo ] ,304.80 8.99 $] 2,447.79 SASMX Sa!. Bros. Small Cp B 3,647.08 8.59 $31,328.42 SBSMX SB Man. Muni. 7,603.44 ]5.69 $119,297.97 SMMUA SB INT'L All Cpo Gr. 2,436.0] 9.84 $23,970.34 SBIEA Continued on Next Page Sf'1ITH 13A1tNt'o( ( d ONr J SB Apprec. A 4,042.54 11.23 $45,397.72 APPR.A. SB Fund. Val. B 1,795.03 9.78 $17,555.39 VALUB Submicron System 1,000 0.00 $0 864313101000 Sun Micro. 1,600 3. J 8 $5,088 SUNW Teva Phann. 400 36.91 $14,764 TEVA Tricord S ys. ],000 .001 $1.00 TRCDQ Trimble Nav. L TD ],000 13.05 $13,050 TRMB Panamer. Bev. Inc. 250 20.55 $5,137.50 PB Total Account Value $422,896.50 LEss: IAn,,,,,t ilL.j L.+ ___21.71'7 I(L 3 SOD'?:;' i; 4:h A.nJ \Xi3lnlll Srrens PO Box] 20'53 HUII,burg, P/\ 17 J 08 M "l, I organ,\tan ey loll-free ROO G76 0673 1c'17172))G6G6 Kathryn C. Singer 410.041416-101 Account Valuation as of December 24, 2002 Mutual Funds MSDW Tax.Free Dady Income Trust Shares 125,28860 NAV 100 Value $125,288,60 $125\28~60 , . (jI 5"W.e TOla/Mutua/Fund Va/(Je To/aIAnn(Jity Val(Je Value $~ ~o i Annuities HafTIollj Select D'menSlons Securities Shares High lDW Average Value Albertsons Ine 350 21980 21700 21840 $1,64400 Bank of America Corp 226 70230 69680 69955 $15.809,83 8rlstol Myers Squibb Co 320 23680 23400 23540 $7.532,80 Carnival Corp 600 25330 24950 25140 $15,08400 Cl1evrOf1 Texaco Corp 225 67130 66 650 66890 $15,05025 CrtlQfouP inc 600 37350 36410 36 aaD $22,12800 Conseco Inc 1200 o D48 0044 00<6 $55.20 Crown Cork & Seai Co 300 8660 a 460 8560 $2,56800 Deere & Co 290 47850 47330 47590 $13,80110 DuPonl EI De Nemours & Co 175 42880 42500 42690 $7,47075 EI Paso Corp 578 7,140 6970 7055 5>4,07779 Enon Mobli Corp 1038 35 900 35400 :35650 $37,004 70 Fann,eMae 320 66480 65910 66195 $21.18240 F,rS1EnelQyCorp 321 33450 33030 33240 $10,67004 General EleClriC Co 660 25630 25,300 25465 $16,80690 Glaxo Sml1hKllne PLC 386 37220 36570 36895 $14,24147 Hewletl Packard 316 18740 18330 18535 $5,85706 Home Depot lnC ,2)6 24350 23950 24150 $29,84940 Honel'Wefllntl 431 22.840 22300 22570 $9,727.67 Inll BUSiness Machines Corp 280 81 000 79760 eo 380 $22,506.40 Johnson Controls Ine 320 81550 80610 81.080 $25,94560 Kimberly Clark Co'p 325 47150 46430 46790 $15,206 75 MeadwestvacoCorp 600 23600 23 060 23330 $13,99800 M'oosof1 Corp 276 27.115 26760 26938 $7,434.75 PepSICO Inc 425 42.040 41300 41670 $17,70975 R,te AloCorp 600 2460 2380 2420 $1,45200 Sct1ermg Plough COlp 530 22960 22.720 22840 $12,105,20 7"lm"en Co 470 19205 18910 19058 $6,95703 Travelers Property Cas Co 8 53 15500 15050 15275 $80958 Tfavelers Property Cas Cp A 25 15340 14880 15110 $37775 Undever NV NY Sh. New 178 59730 59450 59590 $Hl,60702 ver,zon CommunicatiOns 3go 39850 39150 39500 $15,40500 WI".,'lpootCorp 300 52700 52110 52405 $15,72150 WliliamsCo Inc 660 2290 2200 2245 $1,<\8170 WIII'ams Comm Group Inc 5'2 0000 0000 0000 $000 Wyeth '" 38400 37,580 37990 $12,72665 Xerox Corp 300 8180 B Cl0 8095 $2.42850 ' , IO^ Zimmer Holdings 32 40790 40.370 40580 $1,29856 I~I'. 3M Company 190 124100 123150 123625 $23,48875 Toral Stoc/(Val'..le $466,22184 -t 'I~1)J1I.~,5 -=- '1335#/3 ~ f~'I-=, 'It (,7S"1 rotal Accounr Value as of 12/24/02 $672,771,14 THE PURCHASE OATES. AMOUNTS AND PRICES PROVIDED ARE FROM SOURCES CONSIDERED TO BE RELIABLE. BUT ARE ~()~ GUeRANTEED AS TO ACCURACY M 0 rga n'l c, -r'.- ,~ I ""J ....),,(if Ilf'[~~ Kathryn C. Singer Account Valuation as of December 26, 2002 410-041416-101 Mulual Funds MSDW Ta~-Free Dally Income Trust Annuities Har110ru Select D,menStons Securities AIDensons Inc Bank 01 America Corp B',S101 Myers Squibb Co Carnival Corp Chevron Texaco Corp C,j'9raup Inc Consecolnc Crown Cork & Seal Co Deere e.Co DuPont EI De NeMours & Co EI Paso Corp Exxon MODrl Corp Fannie Mae F,rSlEnergyCorp General ElectriC Co GJaxQ SmrlhKhne PLC He""len Packard Home Depol Inc Honeywelllnll ((It! Business Macf1.nesCorp JohnsonConl'olS Inc Kimberly Clark Corp MeaOwestvacQ Corp MlcrosollCorp PepsICO Inc Rile Aid Corp Scner,ng Plough Corp TimkenCO T((l\le(ers Prope<1)< Cas Cp B Travelers Property Cas Cp A Un,leller NV NY Sh New V!lrllOfJ Communications Whlflpool Corp W,lllamsCO Ifle Williams Comm Group Ine WyeTh Xer01 Corp Zimmer Holdings. 3M Company THE PURCHASE DATES, AMOUNTS AND PRICES PROVIDED ARE FRorA SOURCES CONSIDo:-1E:J TO BE RflIABLE. BUT ARE NOT GlRANTEED AS TO ACCURACY. Shares NAV Value 125,288,60 100 $12~.288 60 TOlal Mutual Fund Value $J25.(.'8860 Value $81,'.27524 rolaIAnnw(j' Value $81,27524 Shares High Low Average Value 350 22250 21830 22040 $7,71400 22' 706AO 69450 70045 $15,83017 320 23790 23200 23495 $7,51840 600 25450 25090 25270 $\5,16200 225 67490 66550 67020 $15,079,50 600 37070 35770 36420 $21,85200 1200 0047 0041 00<4 $5280 300 8670 8370 8520 $2,55600 290 48090 47250 ,P670 $13,82430 175 43080 42370 ..2725 $7.476,86 578 7,180 7000 7090 $4.09802 1038 35960 35210 35585 $36,93723 320 67300 65950 66625 $21,32000 321 33520 32990 33 255 $10,67486 660 25980 25200 2:'590 $16,88940 386 36990 36550 36770 $14,19322 316 18750 HUOO 18425 $5,822,30 1236 24590 23980 24285 $30,01626 431 23430 22460 22945 $9,88930 280 80700 78260 79480 $22,25440 320 62160 80560 81360 $26,03520 325 47270 46760 47015 $15.27988 600 23960 23230 23605 $14,163,00 276 27345 26585 26965 $7,44234 425 42700 42010 42.355 $18,00088 600 2480 2390 2435 $1,461 00 530 23 000 22250 22 625 $11,99125 470 19390 18890 19140 $8,99580 " 15430 15060 15245 $80799 25 15250 14900 15075 $37688 17. 59690 59550 5972'0 $10,63016 390 40320 39420 39870 $15,54930 300 53530 52.180 52855 $15,85650 660 2270 2.200 2235 $1.47510 542 0000 0000 0000 $000 335 38520 37.750 38135 $12.77523 300 6300 '090 8195 $2,45650 32 40'5140 '9900 40220 $1.28704 190 125180 122660 123920 $23.54480 TOla! SlocllValue $467.29185 Total Account Value as of 12/~O2 $673,855.69 qrh ^r1c! 'v/alr.ul Stiens PO Box J 2()~3 Harrl,burg, FA 17108 w!J-(rec 800 GiG 0673 rei 717255 ('G66 REV-150B EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY EST ATE OF FILE NUMBER SINGER, KATHRYN C 21-2D02-1170 Il'lcluda procBeds of litigation &date proceeds were received by the estate. All prop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 28,001. 00 10,315.00 47,823.00 1. M & T BANK - CHECKING 2 M & T BANK - MONEY MARKET 3 NATIONAL CITY BANK - CKG #40109 INCLUDING A CCRUED INTEREST OF 4.26 4 MORGAN STANLEY TX-FREE DAILY INC TRUST 5 WIENKEN & ASSOC - CASH & CASH EQUIVALENTS 6 SMITH BARNEY MONEY MARKET 7 IRS - INCOME TAX REFUND 8 PA INCOME TAX REFUND 9 VET ADMIN DEATH BENEFIT 10 REFUND- PHYSICIAN SUPPORT SYSTEMS 11 CUMBERLAND CROSSING EXPENSE FUND REIMB 12 PERSONAL EFFECTS 125,289.00 116,254.00 72,800.00 13,068.00 224.00 600.00 17.00 198.00 2,258.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 416,847.00 o PA15081 NTF33305 Copyright 2000 Grllatland/Nelco LP - Forms Software Only 8~/25/2B83 13:27 7J 72438221 BROUJOS & GILROY, PC Pi\GE 82 ~M&TBank February 03,2003 Broujos & Gilroy, P C Hubmt X Gilroy 4 North Hanover Street Carlisle, Pa. 17013 Ro: E.tate of Kathryn C. Singer To Whom It May Concern: The following arcounts were held in lbe ruune ofKalhryn C. Singer at M & T Bank. The &te of death value on 12/26/02 for' Chedmg Account # 520926 was $28,00147 Money Marl<cl ACCOlUlI # 15004201089594 was S 10,314.65 If you have any further questions, ploa,e fool fI<< to contact al (717)2404517. YOllnl trUly. 6s. ~;!::? Carlisle Higb Street MBnuiaclwRrS and Traders Trusl Cornp~ny . One West High Street. Carlisle, PA 17013 .. (717) 240-4536. Fex (717) 2404518 , , , z o I- 0::( ~ c::: o u.. z :c I- 0::( UJ a u.. o UJ I- 0::( a ~ CJ '" c 02' ug C .,J- c~ EN ((Jf'- ::L~ I-o:::r: ZWI- wo:l<l: OzUl w:Jo UZu.. w>-O !) Ol-Ul ~ Li..C21- . ell 0:J<l: ) C wUCl ell ::2'w . > <{(/) l >- z--' . <Il ::; ) c U c 0 ; <1> (/) l 0.. . .... 0 LlJZ f-lli <{D- 00 ~,'O o U)-~ ill w~~ :J a:: '~5. 0::: We; '.~ () 1-2; c 0z .~ o:;:{. ,D I I w U Oz OJ O<{ CD '" ~ " I '= f'- to Ol ~ Vi Oi I '---'1 I " " " r- to N 'OJ" U> o o Ol ~ "" f'- 'OJ" '" ~ <{ IT; 0 (9 OJ W "C .J '> -6 C N o o N ;n N N ~ J ~ -' ,) '>>J .j '~ ~ ~ ~ ~ ',- (t\ ~ ~. 'g <.0 ......) '" 0. '<j" " (f) ~ "'- ~ C I.P ~\ 2 ~ ~ u 'E 0; "''' ~ 3:::::: N ~ <ll VJ U""J ._ -OC~~ c OJ . :.=: qE~~ ~-5 ~ 0- ~g~o ()<(WLL. Li..1- OZ w6 ~ Q..(j -t 1: U1 CJ <{ '<:1 U 21 ~ Ser,ale Avenue SUIIe 303 Camp H::i, PenrJsyl1/3rJIJ 17011 717-763-7355 ex! 371 . 717763-1880 FJ~ 717249-6143Reslce(1CE Igreenwood@fl:lsvcscom . W'NW wlenken com y~" ....._,.......__w~..__~_..._ WIENKENI',ASSOCIATES Jack R. Greenwood, CLU, CFP Managmg Parrnef r 1f10r,( lul Services January 16,2003 Hubert X Gilroy BrouJos & Gilroy, PC 4 North Hanover Street Carlisle, PA 17013 Re Estate of Kathryn C. Singer Dear Hubert In response to your letter of January 13, the following information is provided: As of December 25,2002, the value of her account, BMA-280267, was $116,25419. In addition, the new estate brokerage account application has been forwarded to our broker/dealer and you can expect to receive the new checkbook in the next 7 -10 days. If you need additional information or if we can assist in any other fashion, please call at your convenience. Sincerely, G~'" 08 Jack R. JRG/plm \ s~~u:!~~S, oll:r,e~ ~~:o~~~:~Mllnveslor_s Service:, !nc, 214 Senale Avenue_ SUlle 303, Camp Hili, APPRAISAL SUMMARY It is in my opinion, that, as oflhe d.o.d. December 25, 2002, the Fair Market Value of the personal property of Kathryn Singer (deceased): (Two Thousand Two Hundred and Fifty Seven Dollars and Fifty Four Cents) ($2,257.54) 0/ IBIS APPRAISAL V;~ ~ SER VI CJES /",,-,:!/ -~------~----------------------- Alyssa 1,. Loney, C.A.I'.l'. The report must be read in its entiret)!. The Appraisal Summar V ONL Y is /lot the appraisal report. REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SINGER, KATHRYN C SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FilE NUMBER 21-2002-J.J.70 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 0/0 OF ITEM INCLUDE NAME OF THE TRANSFEREE. THEIR DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECO & DATE OF TRANSFER. NO. ATTACH COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) ,. HARTFORD ANNUITY 129,BB9.00 100 0.00 129,BB9.00 TOTAL (Also enter on line 7, Recapitulation) $ 129,889.00 o PA1S101 N1'F 3'3307 (If more space is needed, insert additional sheets of the same sJze) Copyr'lght 2000 Greatlal1d/Nalco lP - Forms Software Only 1---- ~EMENT OF FOR: BENEFIT PROCEEDS FROM ACCOUNT NO. PAYMENT Check No 115686433 8 440010485 FOR KATHRYN SINGER To change your withholding on future distributions, please contact Hartford Life. Withholding too little may result in tax penalties. ESTATE OF KATHRYN SINGER C/O BROUJOS & GILROY ATTYS 4 HANOVER ST CARLISLE, PA 17013 09/17/2003 GROSS AMOUNT Federal Tax Withhold,ng NET AMOUNT (~:J '?o oJ., -\0+0.1) 106,508.91 8,150.89- 98,358.02 Federal Taxable Amount 81,508.91 The Hartford Life Insurance Companies Attn: Indiv,dua1 Annuity Operations P.O. Box 5085 Hartford, CT 06104-5085 800-862-6668 . HC.:!I-l .. . . '";, -, ". . ", ,". . ~ ,n 00100 800-862-6668 ,te ~j:?LTHE ~TFdRD If~~' ( 2 0 0 ~ '~",\~t~~}; ,"t I ~ i$:~). r~",'\l;. ~ f'f^ ,i:'I:"~,&:i'::,'1 I~I," '1'".)l/~'358~~DO (and O;;I'~;:lb\",o. ';i.,' ^" J :~'''''''~,'~a;;i~~'',;' ,I, _ ,~;, ',' ~,~( ~"'li"I"_" <..0i:,.:;~ ");",'11\',",''1'11< r~I' ~~ '1ijIiI",:..': __ ,,',',', OOR: , NEFIT PROCE S FROM AC'COll'NT NO. y Td,j~m t~~f~t€ ~ ~'~ A I H ~ ; ~ R ~ ~ ~~~ fys OER OF:'-V':,4 HANOVER S T " ' CARLISLE, PA 17013 CHECK NO, 115686433 8 $98,358.02 -r..:.,........', 4 010~85 PRESENT FOR PAYMENT WITHIN 120 DAYS ~/l~~' ~ --------~_. AUlh""Z<'d $Jgflall;re Patrick Owen '____ tirl. And \\;'alnlJl StreetS PO Box! 2(j53 Harrisburg, p,"'.. 17 J 08 4rh & ~!JJnu{ Sucres PO gox \2053 Harrisburg, PA 17]08 L-af)rUidl'lll HUlrrr>lml J>/anllfng ,1/1CI1.;!iJf "l MorganStanley January 23,2003 'l MorganStanley lOll-free 800 <l76 OG73 tel 717255 (j(,66 direct 7J 7 25) ()(;94 fax 7J7 255 ()(I~;iJ lOlI.flee 800 676 0(,73 phone 717 2')') 6666 pJ rr ick._ OWt:n@Jll1l1rgal1.\r:Jlller,com Hubert X. Gilroy BrouJos & Gilroy, Pc. 4 North Hanover St Carlisle, PA 17013 Dear Hubert, Thank you for letting me know of Kay Singer's passing. A tough day to go, but in her condition, we both know she is better off and in 3. cetter place. Before we can proceed with liquidating the account we will need the proper documentation. Enclosed please find a W-9 form, and a blank Affidavit of Domicile and Debts. Both forms need to be returned along with two (2) original death certificates. Upon receipt of the above, an estate account will be opened, all assets transferred to the new account and then sold. Additional forms have been requested fTom Hartford Life to liquidate the annuity. I anticipate those forms in approximately five (5) working days. Those will be forwarded to you at that time. The approximate and unofficial value as of close of business on December 24, 2002 was $728,076.04. This total consists of$125,288.88 invested in money market funds, $472,898.56 invested in individual equities, and the Hartford Select Dimensions variable annuity with a death benefit of approximately $129,888.88. With the exception of the annuity, you can expect different values at the tim-e of sale.- Please return the requested forms and call with any questions you may have. Sincere. l)y" . /~/ Patrick G. Owen Vice President - Investments j??2- 11th :\nd \,\i;llnu( Street_~ PO Bo.\( 12053 !-hrr:<,()ulg. PA \ 7l0R Morgan Stanley (oil-fret: 800 67() 0673 td 7 J 7 25;, 6666 May 14, 2003 Hubert X. Gilroy Broujos & Gilroy, P.c. 4 NOJ1h Hanover Street Carlisle, P A 170] 3 RE: Estate of Kathryn C. Singer Dear Hubert: The annuity owned by Kay Singer at the time of her death listed four beneficiaries as follows: Beneficiary Dorothy Singer Victor Singer Malian Singer Wade CuIp Percentage 18% 18% 46% 18% In February, we received the paperwork ITom Hartford Life for each of the beneficiaries to complete and return. The paperwork was, in turn, forwarded to your office. To date, only Dorothy Singer has returned her paperwork to our office. On the matter of the date of death account valuation, please accept my apologies for the delay in sending you an itemized breakdown. Now that tax season has passed I anticipate that we will have the infonnation to you by early next week. Very trul( yours, fb/~ Patrick Owen Vice President -, PO!rrd REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SINGER, KATHRYN C SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2002-1170 Debts of decedent must be reported on Schedule I. ITEM NO. A 1 2 3 4 5 DESCRIPTION AMOUNT FUNERAL EXPENSES: HOFFMAN FUNERAL SUNSET MEMORIAL SUNNYSIDE PALL BEARERS FUNERAL COSTS - B & G HOME GARDEN 8,699.00 690.00 308.00 140.00 108.00 B. ADMINISTRATIVE COSTS: ,. Personal Representative's Commissions Name of Personal Representative(s) HUBERT X GILROY Social Security Number(s)/EIN No. of Personal Representative(s) Street Address 4 NORTH HANOVER ST City CARLISLE State PA 35,500.00 Zip 17013 Year(s) Commission Paid: 2003 2 3. Attorney Fees Name: HUBERT X GILROY Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant 10 Decedent 35,500.00 0.00 4. Probate Fees 926.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. PROBATE FEE 926.00 9 SHORT CERTIFICATES 39.00 10 MAILING 311. 00 11 IBIS APPRAISAL 90.00 12 ESTATE CHECKING COSTS 17.00 13 RESERVE FOR CONTINGENCIES 750.00 o PA15111 84,004.00 NTF33308 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright2000 Greatland/Nelco LP - Forms SoftwareQnly REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SINGER, KATHRYN C Include unreimbursed medical expenses. ITEM NO. 1 BOYER & RITTER - FINAL 2 CUMBERLAND CROSSINGS 3 BMC PHARMACY 4 ALERT PHARMACY 5 PINKER & ASSOC 6 CARLISLE MEDICAL CENTER 7 QUANTAM IMAGING 8 GOODWILL AMBULANCE 9 MOBILE XRAY SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2002-1170 DESCRIPTION AMOUNT 375.00 17,188.00 119.00 972.00 39.00 1,624.00 4.00 321.00 27.00 1040 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) o PA15121 NTF33309 Copyright2000 Greatland/Nelco LP- Farms Software Only 20,669.00 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES S!NGER, KATHRYN C NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1. CARR, MARY J 30 CHOATE WAY CARL!SLE, PA 17013 2 TARR, SUSAN RD 3, BUXTON ROAD BOX 340 TITUSV!LLE, PA 16354 3 TO CHARD , MARY JO 11405 E WARREN AVE AURORA, CO 80014-1183 4 S!NGER, DOROTHY 124 BR!AR LANE OIL C!TY, PA 16301 5 KENNA, DOROTHY 503 ARGYLE ROAD ~!NEOLA, NY 11501 FILE NUMBER 21-2002-1170 RELATIONSHIP TO DECEDENT Do Not LIst Trustee(s) FR!END N!ECE NIECE SISTER-IN-LAW FRIEND AMOUNT OR SHARE OF ESTATE 5,000.00 238,676.00 101,337.00 432,064.00 10,000.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ,. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ,. CATHOL!C REL!EF SERVICES 2 MARYKNOLL FATHERS 3 JAMES W!LSON SAFE HARBOR 4 ST PATR!CK'S CATHOLIC CHURCH 5 THE CHRISTOPHERS 6 CATHOLIC NEAR EAST WELFARE ASSOC. 68,669.00 68,669.00 5,000.00 68,669.00 68,669.00 68,669.00 TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets 01 the same size) 348,345.00 () PA.1.S131 Copyr'lgnt 2000 Greatland/Nelco lP- Forms Software Only Nor 33293 Estate of: SINGER, KATHRYN C Schedule J Part 1 -- Beneficiaries Item No. Name and Address of Person{s} receiving property Relationship 5 6 SCHMIDT, JUDY 391 HORSESHOE DRIVE BASALT, CO 81621 NIECE 7 CULP, ROBERT 5468 BONDY DRIVE ERIE, PA 16509 NEPHEW 8 CULP, TERRY 4309 SOUTH 331 AVENUE TONOPAK, AZ 85354 NEPHEW Page 2 21-2002-1170 Amount or Share of Estate 90,448.00 90,448.00 90,448.00 Fo,m 706 United States Estate ~and Generation-Skipping (Rev_ August 2002) Transfer Tax Return OMS No. 1545-0015 Estate of a citizen Of resident of the United States (see separate instructions). Oeparlment of the Treasury To be filed for decedents dying after December 31,2001, and before January 1, 2003. IrJlemal Revenue Service For Paperwork Reduction Act Notice. see the separate instructions. ,. Decedent's first name and midd~e inirlal (and maiden name, if any) ,. Decedent's last name 2 Decedent's Social Security No. KATHRYN C SINGER 172-14-9019 g 3. Legal residence (domicile) at time of death (county, state, and 3b Year domicile established I; Date of birth 5 Date of death ~ ZIP code, or foreign country) " 1976 04/23/1920 12/25/2002 ~ CUMBERLAND, PA "' .. Name of executor (see page 3 of the instructions) ,. Executor's address (number and street including apartment or suite no, or rural " route; City, town, or post office; state; and ZIP code) c HUBERT X GILROY ~ ~ 4 NORTH HANOVER ST c . CARLISLE, PA 17013 " 5c Executor's social security number (see page 3 of the 'Instructions) .. " . 0 ,.; 7. Name and location of court where will was probated or estate administered ! ;7 b Case number " CUMBERLAND CO, CARLISLE, PA 2102-1170 ~ .. 8 If decedent died testate, check here.... r X I and attach a certified cony of the will. 19 If Form 4766 is allached, check here ~ IX I 10 If Schedule R-1 is at1ached check here"" T T 1 Total gross estate less exclusion (from Part 5, Recapitulation, page 3. item 12) 1 1 531 369.00 2 Total allowable deductions (from Part 5, Recapitulation. page 3, item 23). 2 454 078.00 3 Taxable estate (subtract line 2 from line 1). 3 1,077,291.00 4 Adjusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts that are includible in decedent's gross estate (section 2001 (b))). 4 0.00 5 Add lines 3 and 4 5 1,077,291.00 6 Tentative tax on the amount on line 5 from Table A on page 4 of the instructions. 6 377 ,489.00 7 Total gift tax payable with respect to gifts made by the decedent after December 31, 1976. Include gift taxes by the decedent's spouse for such spouse's share of spilt gifts (section 2513) only if the decedent was the donor of these gifts and they are includible in the decedent's gross estate (see instructions). 7 0.00 8 Gross estate tax (subtract line 7 from line 6). 8 377,489.00 9 Maximum unified credit (applicable credit amount) againslestate tax 9 345 800.00 1!/) c 10 Adjustment to unified credit (applicable credit amount). (This adjustment 0 may not exceed $6,000. See page 5 of the instructions.). 10 0.00 i . 11 Allowable unified credit (applicable credit amount) (subtract line 10 from line 9) 11 345,800.00 0- E 12 Subtract line 11 from line 8 (but do not enter less than zero) . 12 31 689.00 0 } 0 13 Credit for state death taxes (cannot exreed line 12). Attach credit evidence (see instructions). Figure . . the credit by using the amount on line 3 less $60,000. See Table B in the instructions. )X t- , Enter the amount here from Table 8" 28,146.00 '" ---------------- x .75 ~ 13 " 14 Subtract line 13 from line 12 . .. . 14 3,543.00 . .. 15 Credit for Federal gi11 taxes on pre-1977 gifts (section 2012) {attach '.C) computation) 15 O.OC yii 16 Credit for foreign death taxes (from Schedule(s) Pl. (Attach Form(s) 706-CE.) . 16 O.OC )..:.: 17 Credit for tax on prior transfers (from Schedule Q) 17 0.00 X: 18 Total (add lines 15, 16, and 17). 18 0.00 19 Net estate tax (subtract line 18 from line 14) 19 3 543.00 20 Generation-skipping transfer taxes (from Schedule R, Part 2, line 10) 20 0.00 21 Total transfer taxes (add lines 19 and 20) . . i' '1' .. . 21 3 543.00 22 Prior payments. Explain in an attached statement . 22 0.00 }: 23 United States Treasury bonds redeemed in payment of estate tax 23 I 0.00 .) 24 Total (add lines 22 and 23) . . . . . . . . . . . . . . . . . 24 0.00 25 Balance due (or overnavmenO (subtract line 24 from line 21). 25 3,543.00 Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer other than the executor is based on all information of which preparer has any knowledge Signature(s) of executor(s} Date POBOX 668 CARLISLE, PA 17013 Address (and ZIP code) JSA 2R8000 1.000 Form 706 (Rev, 8-02) Estate of: KATHRYN C SINGER Part 3 . Elections by the Executor 172-14-9019 Pleasecheck the '"Yes" or "No. box for each auestion. (See instroctions beainnina on /Jaile 6.) Yes No 1 Do vou elect alternate valuation? 1 X 2 Do you elect special use valuation? X If "Yes," you must complete and attach Schedule A-1. 2 J.{.. C;-" 3 Do you erect to pay the taxes in installments as described In section 6166? X If "Yes" vou must attach the additional information described on Daoe 9 of the instructions. 3 Ii.' .. , 4 Do you elect to postpone the part of the tax.es attributable to a reversjonary or remainder interest as described in section 61637 4 X Part 4 . General Information (Note: Please attach the necessary supplemental documents. You must attach the death certificate.) (See instructions on page 10.) Authorization to receive confidential tax information under Regs. sec, 601 ,504(b){2){i}~ \0 act as the estate's representative before the IRS; and to make written or oral presentations on behalf of the estate if relum prepared by an attorney, accountant, or enrolled agent for the executor' Name of representative (print or type) State Address (number, street, and room or suite no., city, state, and ZIP code) MICHAEL B DEVLIN PA POBOX 668 CARLISLE, PA 17013 I declare that I am the this return for the executor above Signature attorneyl X certified public accountant! enrolled agent (you must check the applicable box) lor the executor and prepared I am not under suspenslon or disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown CAF number 2600-57451R Date Telephone number 717-249-3414 Death certificate number and issuing authority (attach a copy of the death certificate to this return). P 8869717, CONN OF PA, DEPT OF HEALTH 2 Decedent's business or occupation. If retired, check here ....Lk) and state decedent's former business or occupation. REGISTERED NURSE 3 Marital status of the decedent at time of death: o Married o WidOW or widower ~ Name, SSN, and date of death of deceased spouse ....__ ______ __ ____ _ _ ____ ______________________ X Single Legally separated Divorced - Date divorce decree became final .... 4a Surviving spouse's name 4b Social security number 4c A mount recejved (see page 10 of the instructions) 0.00 5 Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule 0) (see instructions), For Privacy Act Notice (applicable to individual beneficiaries only), see the Instructions for Form 1040. Name of individual, trust, or estate receiving $5,000 or more Identifying number Relationship to decedent Amount (see inslruclions) MARY J CARR 176-32-662 FRIEND 5,000.00 SUSAN TARR 192-42-4792 NIECE 219,654.00 MARY JO TOCHARD 177-30-0P4 NIECE 86,598.00 DOROTHY SINGER 211-09-21~9 SISTER-IN-LAW 369,226.00 DOROTHY KENNA 076-18-0533 FRIEND 10,000.00 JUDY SCHMIDT 208-34-48~1 NIECE 77,292.00 ROBERT CULP 194-36-1635 NEPHEW 77,291. 00 TERRY CULP 168-38-2192 NEPHEW 77,292.00 All unascertainable beneficiaries and those who receive less than $5,000 .~ 0.00 Total. ... . .... . . . . . . . . . . . . . . . . ..... . . . 922,353.00 Ffease check the 'Yes" or "No" box for each nuestion. Yes I No 6 Does the gross estate contain any section 2044 property (qualified terminable interest property (OTIP) from a prior gift or estate) (see oaoe 10 of the instructions\? . . . ...... . ... . ... . ... . . . . . . . . . . '" . ,., . . . X (continued on next page) Page 2 JSA 2R800' 2000 Form 706 (Rev. 8-02) Part 4 - General Information (continued) 172-14-9019 Pl8IJSe check the ''Yes'' or "No" box for each question. Ve. No 73 Have Federal gifllax returns ever been filed? ... . ...... . .....,.. . . . .... . .... . ,...... . X If "Yes," please attach copies of the returns, if available, and furnish the following information: \i 7b Period(s) covered 170 Internal Revenue office{s) where filed \ii<; IxX If you answer "Yes" to any of questions 8.16, you must attach additlonallnfonnatlon as described In the instructions. 8a Was there any insurance on the decedent's life that is not included on the return as part of the gross estate? ... . ... , . . . . X b Did the decedent own any insurance on the life of another that is not included in the gross estate? . . . . . . ,.. . X 9 Did the decedent at the lime of death own any property as a joint tenant with right of survivorship in which (a) one or more of the other joint tenants was SQmeone othe( than the decedent's spouse, and (b) less than the full value of the property is included on the return as part of the Qross estate? If "Yes," yoU must cQmplete and attach Schedule E . . . .......... . . . X 10 Did the decedent, at the time of death, own any interest in a partnership Qr unincorpQrated business or any stock in an inactive or closelv held cofOoratiQn? . . .. . . . .., . ,....,.......,...... . . . . . . . ... . .... . X 11 Did the decedent make any transfer described in section 2035, 2036, 2037, 012038 (see the instructiQns for Schedule G beginning on page 12 of the separate instructions)? If "Yes," you must complete and attach SChedule G . . . '" , . . ., . X 12 Were there in existence at the time Qf the decedent's death: .? I....... a Any trusts created by the decedent during his or her lifetime? .......,. , ....... . . . . . .. . .., . X b Any trusts nQt created by the decedent under which the decedent possessed any PQwer, beneficial interest, or trusteeship? X 13 DiQ the decedent ever possess, exercise, or release any general power of appointment? Jf "Yes," you must complete and ;rttach Schedule H ... . X 14 Was the marital deduction computed under the transitional rule of Public Law 91-34, section 403{e)(3) (Economic Recovery Tax Act of 1981)? X If ''Yes,'' attach a separate computatiQn of the marital deduction, enter the amount on item 20 of the Recapitulation, and note .} on item 20 "cQmoutation attached," ....... 15 Was the decedent, immedIately before death, receiving an annuity described in the "General" paragraph of the instructions for Schedule I? If "Yes" YQU must complete and attach Schedule I ,......... , . . ... . .... . . . . . . , X 16 Was the decedent ever the beneficiary of a trust for which a deduction was claImed by the estate of a pre-deceased spouse under section 2056(b)(7) and which is nQt renQrted on this return? If "Yes" attach an exnlanatron , . . . . " . ... , .... . X Part 5 - Recapitulation Hem Gross estate Alternate value Value at date of death number 1 Schedule A - Real Estate , 1 0.00 2 Schedule B - StQcks and Bonds. 2 964 703.00 3 Schedule C - Mortgages, Notes, and Cash. 3 400 482.00 4 Schedule 0 - Insurance on the Decedent's Ufe (attach Form(s) 712) 4 19,930.00 5 Schedule E. Jointly Owned Property (attach Form(s) 712 for life insurance). 5 0.00 6 Schedule F . Other Miscellaneous Property (attach Form(s) 712 for life insurance). 6 16,365.00 7 Schedule G . Transfers During Decedent's Life (attach Form(s) 712 for I\fe Insurance) 7 0.00 8 Schedule H - Powers Qf ApPQintment , 8 0.00 9 Schedule I ~ Annuities 9 129,889.00 10 TQtar "ross estate (add items 1 throuoh 9), 10 1,531,369.00 11 Schedule U - Qualified Conservation Easement ExclusiQn 11 0.00 12 Tolal gross estate less exclusion (subtract item 11 from item 10). Enter here and Qn line 1 of Part 2 - Tax Computation. 12 1,531,369.00 Item number Deductions Amount 13 Schedule J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims 13 84,004.00 14 Schedule K . Debts of the Decedent 14 20,669.00 15 Schedule K . MQrtgages and Liens 15 0.00 16 Total of items 13 through 15 . 16 104,673.00 17 Allowable amount of deductions from (tern 16 (see the instructions for item 17 of the Recapitulation) 17 104,673.00 18 Schedule L - Net LQsses During Administration 18 0.00 19 Schedule l - Expenses Incurred in Administering Property NQt Subject to Claims 19 0.00 20 Schedule M - Bequests, etc., to Surviving Spouse 20 0.00 21 Schedule 0 . Charitable, Public, and Similar Gifts and Bequests 21 349,405.00 22 Schedule T. Qualified Familv-Owned Business Interest Deduction 22 0.00 23 Total allowable deductions (add items 17 thrQuah 22). Enter here and on line 2 of the Tax Computation. 23 454,078.00 Page 3 JSA 2R80021.000 Form 706 (Rev. 8-02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE B . Stocks and Bonds (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) Item DescriptIon Including face amount of bonds or number of shares and par number value where needed for identificatioo. Give 9-dlgit CUSIP number CUSIP number Unit value Alternate valuation date Alternate value Value at date of death See Schedule attached Total from continuation schedules (or additional sheets) attached to this schedule. . 964,703.00 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at ~em 2.) . . . . . . . . . . . 964,703.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule B are in the separate instructions.) Schedule B. Page 12 JS' 2M!l008 1000 Estate of: KATHRYN C SINGER Item No. Description 147,849.00 1 USAA - SEE ATTACHED BROKER STMT 2 SMITH BARNEY-SEE BROKER STMT 3 MORGAN STANLEY - BROKER STMT Schedule B -- Stocks and Bonda uni t Val. CUSIP Alternate Val. Date TOTAL. (Carry forward to main schedule) . . . . . . Alternate Value Page 2 172-14-9019 Value at Date of Death 350,097.00 466,757.00 964,703.00 Form 706 (Rev. 8-02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE C - Mortgages, Notes, and Cash (For jointly owned properly that must be disclosed on Schedule E, see the instructions for Schedule 15.) Item number Description Alternate valuation date Alternate value Value at date of death 1 M & T BANK - CHECKING 28,001.00 2 M & T BANK - MONEY MARKET 10,315.00 3 NATIONAL CITY BANK - CRG #40109 INCLUDING ACCRUED INTEREST OF 4.26 47,823.00 4 MORGAN STANLEY TX-FREE DAILY INC TRUST 125,289.00 5 WIENKEN & ASSOC - CASH & CASH EQUIVALENTS 116,254.00 6 SMITH BARNEY MONEY MARKET 72,800.00 Total from continuation schedules (or additional sheets) attached to this schedule. 0,00 TOTAL (Also enter on Part 5 Recanitulation naae 3 at item 3.\ . . . . . . . . , . 400,482.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) JSA 2MS009 1 000 Schedule C - Page 13 Form 706 (Rev. 8-02) Estate of: KATHRYN C SINGER 172-14-9019 Item Description Alternate Alternate value number valuation date Value at date of death 1 EQUITABLE LIFE POLICY # 4,231.00 2 VETERANS ADMIN - POLICY # V 1668 25 84 8,336.00 3 VETERANS ADMIN - POLICY # V 1558 70 34 3,704.00 4 VETERANS ADMIN POLICY # V 2702 67 13 3,659.00 Total from continuation schedules (or additional sheets) attached to this schedule. 0.00 TOTAL. (Also enter on Part 5 Recanltulation, nane 3, at item 41 . . . . . . . . . . 19,930.00 SCHEDULE D - Insurance on the Decedent's Life You must list all pOlicies on the life of the decedent and attach a Form 712 for each policy. (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size,) (See the instructions on the reverse side.) Schedule D - Page 15 JSA ~MR01n lonn Farm 706 (Rev. 8-02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE F - Other Miscellaneous Property Not Reportable Under Any Other Schedule (For jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.) (If you elect section 2032A valuation, you must complete Schedule F and Schedule A-I.) 1 Did the decedent at the time of death own any articles of artistic or collectible value in excess of $3,000 or any Ve. No collections whose artistic or collectible value combined at date of death exceeded $10,OOO? . . . . . . . . . . . .... . X If "Yes," submit full details on this schedule and attach appraisals. 2 Has the decedent's estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent's employment or death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . X If "Yes," submit fuJJ details on this schedule. 3 Did the decedent at the time of death have, or have access to, a safe deposit box? . . . . . . . . . . . . . . . . ..... . X If "Yes," state location, and if held in joint names of decedent and another, state name and relationship af joint depositor If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted. Item Description Alternate Alternate value Value at date of death number For securities, give CUSIP number. valuation date 1 IRS - INCOME TAX REFUND 13,068.00 2 PA INCOME TAX REFUND 224.00 3 VET ADMIN DEATH BENEFIT 600.00 4 REFUND- PHYSICIAN SUPPORT SYSTEMS 17.00 5 CUMBERLAND CROSSING EXPENSE FUND REIMB 198.00 6 PERSONAL EFFECTS 2,258.00 Total fram continuation schedules (or additional sheets) attached to this schedule. 0.00 TOTAL. (Also enter on Part 5, Recapitulation, page 3, at item 6.) . . . . . . . . . . 16,365.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (See the instructions on the reverse side.) Schedule F - Page 19 JSA 2M80121.000 Form 706 (Rev, 8-02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE I - Annuities Note: General/v. no exclusion is allowed for the estates of decedents dvinn after December 31 1984 (see DBcre 14 of the instructions. A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in section 2039(f)(2) Yes No (as in effect before its repeal by the Deficit Reduction Act of 1984)? ........ . . . . . . . . . . . . . . . . . . . . . X If "Yes," vou must attach the information reauired bv the instructions. Item Description number Show the entire value of the annuitv before anv exclusions. 1 ~TFORD ANNUITY Alternate valuation date Includible alternate value Includible value at date of death 129,889.00 Total from continuation schedules (or additional sheets) attached to this schedule. 0.00 TOTAL. (Also enter on Part 5 Recaoitulation Daoe 3 at item 9.) . . . . . . . . . . 129,889.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule I are in the separate instructions.) Schedule I - Page 22 JSA 2M60143,000 Form 706 (Rev. 8-02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE J - Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Note: Do not list on this schedule expenses of administering property not subject to claims. For those expenses, see the instructions for Schedule L If executors' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in computing the taxable income of the estate for Federal income tax purposes. They are allowable as an income tax deduction on Form 1041 jf a waiver is filed to waive the deduction on Form 706 (see the Form 1041 instructions). Item number Description Expense amount Total amount A. Funeral expenses: 1 HOFFMAN FUNERAL HOME 8,699.00 2 SUNSET MEMORIAL GARDEN 690.00 Total funeral expenses ...... ............... . .. ~ _______9_,Jl_~5_._0_0_ B. Administration expenses: 1 Executors' commissions - amount estimated/4llarg~d "PQn/.p.aicL+Strike out the words that do not apply.) _ ___ _ _3_5_,_5_0_0_,_0_0_ 2 Attorney fees - amount estlmated/a~reeel "~e"/j>a!d. (Strike out the words that do not apply.) . ______~!?L!?~Q.'_Q.Q. 3 Accountant fees - amount estimated/~9r~~~ ']~O"1pai<\. (Strike out the words that do not apply.) ___________11.'_11.11. 4 Miscellaneous expenses: 4 PROBATE FEE 5 SHORT CERTIFICATES 6 LEGAL COSTS 7 MAILING 8 IBIS APPRAISAL 9 ESTATE CHECKING COSTS Expense amount 926.00 39.00 926.00 311 . 00 90.00 17.00 10 RESERVE FOR CONTINGENCIES 750.00 Total miscellaneous expenses from continuation schedules (or additional sheets) attached to this schedule Total miscellaneous exnenses .......".......". ... ~ 0.00 3 059.00 TOTAL (Also enter on Part 5 Recanltulation naoe 3 at item 13.1. ..... ~ 84 004.00 (If more space IS needed, attach the continuation schedule from the end of thIs package or additional sheets of the same size.) (See the instructions on the reverse side.) JSA 2M80153000 Schedule J - Page 23 Estate of, KATHRYN C SINGER Page 2 172-14-9019 Schedule J, Part A -- Funeral Expenses Item No. Description 3 SUNNYSIDE Amount 308.00 4 PALL BEARERS 140.00 5 FUNERAL COSTS - B & G 108.00 TOTAL. (Carry forward to main schedule) . . . . . . 556.00 Form 706 (Rev. 8.02) Estate of: KATHRYN C SINGER 172-14-9019 SCHEDULE K - Debts of the Decedent, and Mortgages and Liens Item Debts of the Decedent - Creditor and nature of claim, and Amount unpaid to date Amount in contest Amount claimed as number allowable death taxes a deduction 1 !BOYER & RITTER - FINAL 1040 0.00 0.00 375.00 2 CUMBERLAND CROSSINGS 0.00 0.00 17,188.00 3 MC PHARMACY 0.00 0.00 119.00 4 IU,ERT PHARMACY 0.00 0.00 972.00 5 PINKER & ASSOC 0.00 0.00 39.00 6 :ARLISLE MEDICAL CENTER 0.00 0.00 1,624.00 7 ~UANTAM IMAGING 0.00 0.00 4.00 8 300DWILL AMBULANCE 0.00 0.00 321.00 9 MOBILE XRAY 0.00 0.00 27.00 Total from continuation schedules (or additional sheets' attached to this schedule ......... . ... . 0.00 TOTAL. fAlso enter on Part 5 Recanitulation nane 3 at item 14.) . . . . . . . . . . . . . . . . . . . ... . 20,669.00 Item Mortgages and Liens. Description Amount number Total from continuation schedules {or additional sheets\ attached to this schedule. ., . . . 0.00 ., . . . TOTAL. (Also enter on Part 5, Recapitulation, pane 3, at item 15.\. . . . . . . . . . ., . . . ., . . . 0.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule K are in the separate instructions.) Schedule K - Page 25 JSA 2MB0164.000 Form 706 (Rev 8-02) Estate of: KATHRYN C SINGER J.72-J.4-90J.9 SCHEDULE 0 - Charitable, Public, and Similar Gifts and Bequests Yes No 1. if the transfer was made by will, has any action been instituted to have interpreted or to contest the will or any of its provisions affecting the charitable deductions claimed in this schedule? . X ........... . ..... . .... . If "Yes," full details must be submitted with this schedule. b According to the information and belief of the person or persons filing this return, is any such action planned? X ..... . If "Yes," full details must be submitted with this schedule. 2 Did any property pass to charity as the result of a qualified disclaimer? . X .. . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes." attach a copy of the written disclaimer required by section 2518(b). Item number Name and address of beneficiary Character of institution Amount J. MARYKNOLL FATHERS RELIGIOUS 68,881.00 2 CATHOLIC RELIEF SERVICES RELIGIOUS 68,881.00 3 CATHOLIC NEAR EAST WELFARE ASSOCIATION RELIGIOUS 68,881.00 4 THE CHRISTOPHERS RELIGIOUS 68,881.00 5 ST PATRICK'S CHURCH RELIGIOUS 68,881.00 6 JAMES WILSON SAFE HARBOR SHELTER RELIGIOUS 5,000.00 J.02 WEST HIGH STREET CARLISLE, PA J. 7013 Total from continuation schedules (or additional sheets) attached to this schedule. ........... . . . . . 0.00 3 Total ............................... . " . .......... . ... . 3 349,405.00 4. Federal estate tax payable out of property interests listed above 4. 0.00 b Other death taxes payable out of property interests listed above 4b 0.00 c Federal and stale GST taxes payable out of property interests listed above 4c 0.00 d Add items 4a, b, and c. . . . . . . . . . . . . . . . . . . . . . . . 4d 0.00 ............ . .... . 5 Net value of property interests listed above (subtract 4d from 3). Also enter on Part 5, Recapitulation, page 3, at item 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... . 5 349,405.00 (If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) (The instructions to Schedule 0 are in the separate instructions.) JSA 2M8D19 2 000 Schedule 0 - Page 31 BROUJOS & GILROY, P c. ATTORNEYS AT LAW JOHN H. BROUJos 4 NORTH HANOVER STREET HUBERT X. GILROY CARLISLE, PENNSYLVANIA 17013 September 25, 2003 Donna M. Otto Register of Wills Cumberland County Courthouse Carlisle, PA 17013 RE: Estate of Kathryn C. Singer PA No: 21-02-1170 Dear Donna: TELEPHONE: (717) 243-4574 FACSIMILE: (717) 243-8227 jbrouj os@broujosgilroy.com hgilroy~b ro uj osgilroy. com NON-TOLL FOR HARRISBURG AREA 717-766-1690 Enclosed is an original and one copy of the Inheritance Tax Return for the above referenced matter along with a check for $11,395.00 and a filing fee of $15.00. We previously made a payment of $140,000.00. Also attached is a certified copy of the Will and the Federal Tax Return. Should you have any questions, please feel free to contact me. be Sincerely yours, Hubert X. Gilro COMMONWEALTH OF PENNSYLVANIA REV-1162 EXI11-961 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003054 BROUJOS & GILROY PC C/O HUBERT X GILROY 4 N HANOVER STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: SSN: 172-14-so19 FILE NUMBER: 2102-1 170 DECEDENT NAME: SINGER KATHRYN C DATE OF PAYMENT: 09/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/25/2002 101 ~ 511,395.00 TOTAL AMOUNT PAID: REMARKS: HUBERT X GILROY ESQUIRE C/O BROUJOS & GILROY PC CHECK#127 SEAL INITIALS: SK RECEIVED BY: DONNA M. OTTO REGISTER OF WILLS 51 1,395.00 DEPUTY REGISTER OF WILLS \ ~ ~ j -/! /- ~%~- 1~ BUREAU OF INDIVIDUAL TAXES t INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 HUBERT X GILROY BROUJOS & GILROY 4 N HANOVER ST CARLISLE PA 17013 - - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 E% AFP (O1-A37 DATE 11-17-2003 ESTATE OF SINGER KATHRYN C DATE OF DEATH 12-25-2002 FILE NUMBER 21 02-1170 .- ,-COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -- RETAIN LOWER POR TION FOR YOUR RECORDS ~ -------------------------- -------- _ _ _ ---------- _________________ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SINGER KATHRYN C FILE N0. 21 02-1170 ACN 101 DATE 11-17-2003 TAX RETURN WAS: ( ] ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2)_ 816,854.00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3l .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) [5) 416,847.00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7)__ 129,889.00 8. Total Assets (81 1,363,590.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (91 84,004.00 10. Debts/Mortgage Liabilities/Liens (Schedule Il (10) 20.669.00 11. Total Deductions 12. Net Value of Tax Return (11) (121 7_04.67.00 1,258,917.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13l 284,575.00 14. Net Value of Estate Subject to Tax 974 342 00 (141 , . NOTE: If an assessment was issued previously, lines reflect figures that incl d th 14, 15 andior 16, 17, 18 and 19 will u e e total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (151 .00 X 00 _ ,OQ 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 X 045 . .00 17. Amount of Line 14 at Sibling rate (177 .00 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 974,342.00 X 15 - 146,151.30 19. Principal Tax Due 151 (191= 146 30 TAX CREDITS• , . DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-20-2003 09-25-2003 CD002331 CD003054 7,307.57 140,000.00 .00 11,395.00 TOTAL TAX CREDIT 158,702.57 BALANCE OF TAX DUE 12,551.27CR INTEREST AND PEN. .00 TOTAL DUE 12,551.27CR * IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or far years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: Ta fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed an the reverse side. --Make check or money order payable to: REGISTER OF RILLS, AGENT REFUND (CRI: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing ta: PA Department of Revenue, Bureau of Individual Texas, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (7177 787-6505. Sae page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident Oecedent^ CREV-1501) for an explanation of administratively correctable errors. OISCDUNT: If any tax due is paid within three (37 calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This man-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rata of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar Year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-~47U EX (e~8b7 INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION BUREAU OF INDO DUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER Singer, Kathryn C. 2102-1170 REVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES ~ ne estate nas peen ad)usted to show correct distribution. Net estate minus non-probate assets and bequests, which are taxable outright before determining residue of the estate. $1,258,917.00 - $129,889.00 - $5,000.00 - $5,000.00 = $1,119,028.00 This amount is then divided into the amounts listed in the Will. 5% of $55,951.40 each to the 5 Charities for a total of $279,757.00 + $5,000.00 bequest to the James Wilson Shelter for grand total to the charities of $284,575.00. The remaining amount of the residue is taxable at the 15% collateral tax rate. Row Page 1 ~ BUREAU OF INDIVIDUAL TAXES V INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 HUBERT X GILROY BROUJOS 8( GILROY 4 N HANOVER ST CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REV-483 E% AFP (01-03) DATE 11-17-2003 ESTATE OF SINGER KATHRYN C DATE OF DEATH 12-25-2002 FILE NUMBER 21 02-1170 COUNTY CUMBERLAND ACN 201 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE _- RETAIN LOWER PORTION F_OR YOUR FILES __ ~ ----------------------------- ---------------------------- _ REV-483 EX AFP CO1-03) ** NOTICE OF DETERMINATION AND ASSESSMENT ------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF SINGER KATHRYN C FILE N0.21 02-1170 ACN 201 DATE 11-17-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 37,528.30 2. Pennsylvania Inheritance Tax Assessed 138,843.73 (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States .00 or Territories of the United States CExcluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 138,843.73 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ^IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN S1, ND PAYMENT IS REQUIRED FOR CALCULATIDN OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS.) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 tb) of the Inheritance and Estate Tax Act, Act 23 of 200D. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF i(ILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601. Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REY-1501) for an explanation of administratively correctable errors. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty Deriad. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: For dates of death on or after 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) months from the date of death. For dates of death prior to 10-3-91, Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months from the date of death. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar near to calendar near with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1968-1991 11% .000301 2000 8% .000219 1984 11 Y. .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. F ev-, a7o ex re_ee, INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER Singer, Kathryn C. 2102-1170 REVIEWED BY ACN Department of Revenue 201 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The maximum "State Death Tax Credit' has been recalculated according to the revisions to the Pennsylvania Estate Tax as revised by ACT 89 of 2002. This revision is effective for decedents dying on or after July 1, 2002. Row Page 1 BROUJOS & GILROY, P c. ATTORNEYS AT LAW JOHN H. BROUJOS 4 NORTH HANOVER STREET HUBERT X. GILROY CARLISLE, PENNSYLVANIA 17013 December 8, 2003 Donna Otto Register of Wills Cumberland County Courthouse Carlisle, PA 17013 RE: Estate of Kathryn C. Singer No.: 21-02-1170 Dear Donna: Enclosed for filing is an Inventory in the above referenced estate. Sincerely yours, ert X. Gilroy TELEPHONE: (717) 243-4574 FACSIMILE: (717)243-8227 jbrouj os®brouj osgilroy.com hgilroy@brouj o sgilroy. com NON-TOLL FOR HARRISBURG AREA 717-766-1690 be ~~ .i INVENTORY OF THE REAL AND PERSONAL ESTATE OF Kathryn C. Singer, deceased File No.: 21-02-1170 Date of Death: December 25, 2003 1. M&T Bank -checking $ 28,001.00 2. M&T Bank -Money Market $ 10,315.00 3. National City Bank -checking $ 47,823.00 4. Morgan Stanley Tax Free $125,289.00 5. Wienken & Assoc. Cash $116,254.00 6. Smith Barney Money Market $ 72,800.00 7. IRS -Income Tax Refund $ 13,068.00 8. PA Income Tax Refund $ 224.00 9. Veterans Administration Death Benefit $ 600.00 10. Refund -Physician Support Systems $ 17.00 11. Cumberland Crossing Expense Fund Refund $ 198.00 12. Coins, appraised value $ 2,258.00 13. USAA Stock Funds $ 147,849.00 14. Smith Barney Stock Funds $ 350,097.00 15. Morgan Stanley Stock Funds $ 466,757.00 16. Hartford Annuity $ 129,889.00' 17. Miscellaneous personal property2 $ - p- 18. Insurance policies3 $ _0_ Total $ 1,511,439.00 I, Hubert X. Gilroy, Esquire deposes and says he is the Executor of the Estate of Kathryn C. Singer, late of Carlisle, Cumberland County, Pennsylvania, and has made the above inventory of the entire estate of decedent, consisting of all the personal property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent its fair value as of the date of ecedent's death. ~ .. U Hubert X. Gilroy, Execut r Date: /~ l b 'The full value of the Annuity was $129,889.00. However, the Estate was the beneficiary under the annuity only for $98,358.02. The remaining monies went to other beneficiaries. z The decedent had miscellaneous personal property including clothing, some miniature porcelain horses and paintings. No value was assigned to these items. The horse items were specifically bequeathed pursuant to the will. s The decedent had a number of insurance policies on her life at the time of her death as listed on Schedule D of the U.S. Federal Estate Tax Return. The proceeds of the policies totaled $19,930.00. The monies were paid to named beneficiaries with no money going to the Estate. BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX*B1VISION' DEPT. 280601 HARRISBURG, PA 17128-0601 CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERZTANCE TAX RECORD ADdUSTNENT REV-1595 EX AFP (01-05) HUBERT X GILROY BROUJOS & GILROY 4 N HANOVER ST CARLISLE PA 17013 DATE 12-22-2003 ESTATE OF SINGER DATE OF DEATH 12-25-2002 FZLE NUNBER 21 02-1170 COUNTY CUHBERLAND ACN 101 Amoun~ Rem'i 'l:'l:ed KATHRYN HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 C NOTE: To insure proper credi~ ~o your account, submi~c ~he upper por~/on of ~h/s fore w/~h your ~ex payment. CUT ALONG THZS LXNE ~ RETAZN LONER PORTXON FOR YOUR RECORDS ~ REV-1593 EX AFP (01-03) ~ ZNHERZTANCE TAX RECORD ADJUSTMENT ~# ESTATE OF SINGER KATHRYN C FZLE NO. 21 02-1170 ACN 101 DATE 12-22-2005 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION VALUE OF ESTATE: 1. Reel Es~a~e (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) $. Closely Held S~ock/Par~narsh/p Tn~aras~ (Schedule C) ($) ~. Nor~cgegos/No~ces ReceAveble (Schedule D) (~) 5. Cash/Bank Daposi~cs/Nisc. Personal Propar~cy (Schedule E) (5) 6. Jointly Owned Proper~y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To,al Asse~s DEDUCTZONS AND EXENPTZONS: 9. Funeral Expenses/Adminis~:re'civa Costs/ Miscellaneous Expenses (Schedule H) (9) 10. Dab~s/Hor~gega Lieb/11~1es/L1ens (Schedule T) (10) 11. To~el Deduc~/ons 12. Ne~ Value of Tax Re~urn .00 964/705.00 .00 .00 416;847.00 .00 129~889.00 (8) 1,511,459.00 84,004.00 20,669.00 (11) 104;675.00 (12) 1;406;766.00 15. lq. TAX: 15. 16. Cher/~eble/governmen~el Bequests; Non-elected 9115 Trusts (Schedule J) Ne~ Value of Es~a~e Subjec~ ~o Tax Amoun~ of L/ne 1~, a~ Spouse1 ra~e Amoun~c of L/ne 1~+ ~axable a~ Lineal~Class A ra~a 17. Amoun~ of L/ne lq a~ S/bl/ng ra~e 18. Aeoun~ of L/ne 1~ ~exeble a~ Collateral/Class B ra~e 19. Principal Tax Due TAX CREDZTS: I'AYfII=N I KP. CP. IP'I UI~CUUN I [ 4. j DATE NUMBER TNTEREST/PEN PA/D (-) 05-20-200~ CD002551 7,$68.42 09-25-200:5 CD00:~054 . O0 $48;$~5.00 lzO58z421.00 ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADD/T/ONAL ZNTEREST. (15) .OOx O0 = .00 (16) .OOx 045= .00 (17) . O0 x 12 = . O0 (18) 1~058;421.00x 15 : 158z765.15 (z9) 158z765.00 AHOUNT PAZD 140,000.00 11,~95.00 TOTAL TAX CREDZT I 158,765.42 BALANCE OF TAX DUEl .42CR /NTEREST AND PEN. . O0 TOTAL DUE . 42CR ( ZF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REg)UZRED. IF TOTAL DUE TS REFLECTED AS A 'CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THTS FORM FOR /NSTRUCT/ONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. REFUND (CR): A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from tho Department's Z~-hour ansaering service for forms ordering: 1-800-361-2050; services for taxpayers Nith special hearing and / or speaking needs= 1-800-~7-3010 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within throe (3) calendar months after the decedant's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~. All taxes ahich became delinquent on and after January 1, 1962 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor m m m 1982 ZOZ .0005~8 1987 92 .0002~7 1999 72 .000191 1983 16Z .O00~B 1988-1991 111 .O0030X 2000 81 .000119 198~ 111 .000301 1991 9Z .0001~7 ZOO1 91 .0001~7 1985 13Z .000356 1993-199~ 72 .000192 ZOOZ 61 .00016~ 1986 102 .O0027~ 1995-1998 9Z .O00Z~7 2003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additionaZ interest must be calculated. ~cv-,,70,x~881 ~ INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 ~)ECEDENT'S NAME FILE NUMBER Singer, Kathryn C 21 02-1170 ~CN REVIEWED BY Steven James 101 ITEM EXPLANATION OF CHANGES SCHEDULE NO. The above reterenced account has been adjust according to your correspondence of December 3, 2003. ROW Page 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z60601 HARRISBURG, PA 171Z8-0601 HUBERT X GXLROY BROUJOS & GZLROY q N HANOVER ST CARLISLE PA 17015 CONHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTTCE OF DETERNTNATTON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSTNG LETTER DATE 07-26-200q ESTATE OF STNGER DATE OF DEATH 1Z-Z5-ZOOZ F'rLE NUHBER Z1 02-1170 COUNTY CUHBER LAND ACN 20Z Amoun*~ Rem1 ~:*l:ed REV-7S6 EX &FP (Ol-OZ) KATHRYN C HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To 2nsure proper credi~ ~o your accoun~c, submi~ ~he upper por~ion of ~his form wi~h your ~ax payment. CUT ALONG TH/S LTNE ~-* RETAIN LONER PORT/ON FOR YOUR FILES ~ OF PENNSYLVAN/A ESTATE TAX BASED ON FEDERAL CLOSING LETTER ~ ESTATE OF SINGER KATHRYN C FILE N0.21 02-1170 ACN 202 DATE 07-26-200~ ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Verif/ed 28,315.00 2. Pennsylvania Znher/tance Tax Assessed (Excluding Discount and/or Interest) 151,39~.58 .00 Inheritance Tax Assessed by Other States or Territories of the United States (ExcludAng Discount and/or Interest) ~. Total Inheritance Tax Assessed TAX CREDTTS-- Pennsylvania Estate Tax Due Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return Additional Pennsylvania Estate Tax Due PAYMENT DATE RECEIPT NUHBER DZSCOUNT (+) INTEREST/PEN PAID (-) AMOUNT 151/39q.58 TOTAL TAX CREDIT I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE (IF TOTAL DUE ZS LESS THAN $1) NO PAYMENT IS REQUIRED IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR /NSTRUCTZONS.) .00 .00 .00 .00 *ZF pAI'D AFTER THTS DATE, SEE REVERSE SZDE ~--../" FOR CALCULATTON OF ADDI'T'rONAL TNTEREST. PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 9140). Detach the top port[on of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS) AGENT. REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: iNTEREST: A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's Z~-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-q47-30ZO (TT only). Any party in interest not satisfied with the assessment of tax as shown an this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue) Board of Appeals) Dept. 2810ZIj Harrisburgj PA 17128-1021) --electing to have the matter determined at audit of the personal representative) OR --appeal to the Orphans' Court OR Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue) Bureau of individual Taxasj ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171ZB-0601, Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18j 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOq ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea~ Rate Factor Year Rate Factor 1982 lOX .O005q8 1988-1991 llZ .000301 ZOO1 9Z .OOOZ47 1983 16Z .000438 199Z 9Z ,000Z47 200Z 6Z .000164 1984 11X .000301 1995-1994 7Z .OO019Z 2003 5Z .000137 1985 13Z .000356 1995-1998 92 .OOOZ~7 2004 4Z .000110 1986 102 .000274 1999 7Z .OOOlgZ 1987 9Z .OOO2q7 2000 8g .000219 --Interest ls calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice) additional interest must be calculated. Cumberland County Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/10/2004 GILROY HUBERT X 4 NORTH HANOVER STREET CARLISLE, PA 17013 RE: Estate of SINGER KATHRYN C File Number: 2002-01170 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. 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 will become delinquent on: 12/25/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge JRD/June 30, 1992/17858 JAN 1 2 200Y Estate No.: 21-02-1170 ORPHANS' COURT DNISION COURTOFCO~ONPLEASOF CUMBERLAND COUNTY PENNSYLVANIA In Re: Estate of Kathryn C. Singer Late of South Middleton Township NO. 21-02-1170 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Hubert Gilroy Counsel for Personal Representative: Hubert Gilroy, Esquire Date of Decedent's Death: 12/25/2002 Date of Delinquency Notice: 01110/2005 The undersigned, Glenda Famer-Strasbaugh, Clerk of Orphans' Court, in accordance with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Clerk of the Orphans' Court on November 10, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 01/13/2005 ~~~~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court Distribution: Personal Representative Counsel for Personal Representative Estate File "N\<>..l'<.J.....1f ;lGo 5' q: 30 f\ M A hearing is scheduled for at i in Courtroom No.3. If the Status Report is filed prior to fu,h,_',,", ""h..mgwill m<om,tioollybo :#~ ~ Lt_ C) UJ C~) t:.J::.~ Li (.-':' C:j '-,..;; f~i? C""" (:::5 LU n: en Hubert X. Gilroy Name Broujos & Gilroy, P.C. 4 North HAnover Street. Carlisle. PA 17013 Address .' " . e . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Kathrvn C. Singer Date of Death: December 25, 2002 Estate No.: 21-02-1170 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration of the above-captioned estate: 1. State whether ad~tration of the estate is complete: Yes 0 No U6 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 6 months 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 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 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 1/25/2005 ail- Signature co l- eI::: .( .......- ~ (~~ E3 ~.- :~.-.: ct" ~~f~: C-r- 0::-' '. O~. C5 (717) ?1.~_I.q/. Telephone No. cD C'oJ -~ ~!-,--=: --, co ....-;::;l ~ c-..l Capacity: o Personal Representative )Z1 Counsel for personal representative u1 Cumberland County - Register or Wl~~S One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 12/13/2006 GILROY HUBERT XAVIER 4 NORTH HANOVER STREET CARLISLE, PA 17013 RE: Estate of SINGER KATHRYN C File Number: 2002-01170 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. I, for decedents dying on or after July I, 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: 12/25/2006 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, ,P~~wJ~ Glenda Farner Strasbaugh Clerk of the Orphans'~ourt cc: File Personal Representative(s) \ C.r" Pa. O.C. Rule 6.12 ST t TUS REPORT REGISTER OF WILLS OF CV-"'L~ tfA-l ~v COUNTY, PENNSYLVANIA Name of Decedent: k t)y---cl R.. i Jl, (, ~"\A- ?~ File Number: ;)()d d - 0- r L ~ 0 Date of Death: Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. ~ 0 No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. 0 Yes 0 No 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 0 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be <F: C I filed with the Clerk of the Orphans' Court and may be attach d to t is report. A\ d:l,A:~ i ~ r: /.;t{nfOy ~ ~sel Dale Capacity: Name ofl -~ HUBERT X. GILROY ATTORNEY AT LAW 4 NORTH HANOVER STREET CARLISLE, PA 17013 - 717-243-4574 LAW OFFICE / 717-766-1690 BROUJOS &. ,GILROY, :~~ FAX 717-243-8227 hg\lroy@broul~~'~O~ ~ouj 05g i I roy, com Address L S :6 r,o!~ 9 2 J30 9UDl Telephone -......, ~~r~:~~J9 QJQ~G:D~i:7 9)