HomeMy WebLinkAbout02-0309PETITION FOR PROBATE & GRANT OF LETTERS
Estate of DUANE E. DUNKLE
also known as
Social Security No. 187-14-4383
, deceased.
No. 21-02- ~_~Oq
To: Register of Wills for the
County of Cumberland
Commonwealth of Pennsylvania
The Petition of the undersigned respectfully represents that:
Your Petitioners, who is 18 years of age or older and the Executrix named in the Last Will of the above
decedent dated August 28 ,2000, and codicils dated none ,19 The Executor named none
died Renunciations for none attached hereto.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or
principal residence at 205 Conodo,quinet Avenue, Camp Hill, Hampden Township
Decedent, then 78 years of age, died January 19 ,2002, at Country
Meadows
Except as follows, 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:
Decedent at death owned propert7 with estimated values as follows:
(If domiciled in PA) All personal property
(If not domiciled in PA) Personal property in PA
(If not domiciled in PA) Personal property in County
Value of real estate in Pennsylvania, situated as follows:
$20,000.00
$
WHEREFORE, Petitioners respectfully requests the probate of the Last Will and Codicil(s) presented
herewith and the grant of letters testamentary thereon.
Signature(s) and Residence(s) of Petitioner(s):
~ Jan D. Re~/n.~s
579 Spring Lane
Boilinq Springs, PA 17007
717-258-5842
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA :
:
COUNTY OF CUMBERLAND :
SS
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 representative of
the above decedent, 0etitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 26 day of
March , 2002.
Jan D. ReynOrds
No. 21-02- ~OC~
Estate of DUANE E. DUNKLE , deceased.
DECREE OF PROBATE & GRANT OF LETTERS
AND NOW, March 27 , 2002, in consideration of the Petition on the reverse
side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated
August 28, 2000 described therein be admitted to probate and filed of record as
the Last Will of Duane E. Dunkle ; and Letters Testamentary are hereby granted to
Jan D. Reynolds
FEES
Probate, Letters, Etc ........ $ 50.00
Short Certificates(-3- ) .... $ 9.00
Renunciation(s) ........... $
JCP .................... $ 5.00
Other Will Pages (-3-) .... $ 9.00
TOTAL: .... $ 73.00
Filed...M??.C.B...2.6 ~..2.0.0.2. ...........
called attorny on 3-27-02
M~¥ ~-I.~z/~egister of Wills -
IB~VlN McKNIGHZ & HUGHES
RoRerB~ I~in, Esquire (06282)
ATTO~Y (Su~. Ct. I.D. No.)
60 West Pomfret St., Carlisle, PA 17013
ADDRESS
717-249-2353
PHONE
21-02-309
LAST WILL AND TESTAMENT
OF
DUANE E. DUNKLE
~ I - o~-~ocI
I, Duane E. Dunlde, of Cumberland County, Pennsylvania do hereby make, publish and
declare this, my last Will and Testament, hereby revoking and making void any and all Wills and
Codicils at any time heretofore made by me.
FIRST: I direct that my debts, the expenses of my last illness and the expenses of
my funeral be satisfied and fully paid out of my estate as soon as may be convenient after my
decease.
SECOND: I direct that my Executor hereinafter named arrange for a funeral, and if
I have not already purchased a burial lot, I hereby authorize and empower my Executor to
purchase such a lot, to erect a suitable memorial thereon, and to provide for the permanent upkeep
of same out of my estate.
THIRD: Inasmuch as all items of household furniture and furnishings in my residence
and all jewelry, clothing and other purely personal effects have been transferred to the previously
created revocable living trust described in the paragraph below, I make no disposition of the same
in this, my Last Will and Testament, but rather certify that all of the same are the property of the
just-referenced revocable living trust.
FOURTH: I give, devise and bequeath the rest, residue, and remainder of my Estate,
of every nature and wherever situate, unto my Trustee, to be added to and thereafter held in Trust
as part of the Trust Estate pursuant to that certain Revocable Trust Agreement dated August 28,
2000, and executed by me prior to the execution of this, my Last Will and Testament, to have and
to hold, IN TRUST, for the uses and purposes, and subject to the terms and provisions thereof,
including any alterations or amendments thereto, or any other Trust which may hereafter be
substituted therefor.
FIFTH:
A: I hereby name, constitute and appoint Jan D. Reynolds as Executrix of this, My Last
Will and Testament. In the event that Jan D. Reynolds, predeceases me or is not capable or for
any reason fails to serve as Executrix then Gregg Reynolds of Richmond, Virginia shall serve as
Contingent Executor.
B: I direct that my fiduciaries shall not be required to enter security in any jurisdiction in
which they may act.
1 of 4
C: My Executors shall have the following powers in addition to those vested in them by
Law and by other provisions of this, my Last Will and Testament, exercisable without court
approval, and effective until distribution of all property:
1. To retain any or all of the assets of my estate, real or
personal, without restriction to investments authorized for
Pennsylvania fiduciaries, as my Co-Executors from time to time
may deem proper, without regard to any principle of diversification
or risk.
2. To invest in all forms of property without restriction to
investments authorized for Pennsylvania fiduciaries, as my Co-
Executors from time to time may deem proper, without regard to
any principle of diversification or risk.
3. To sell at public or private sale, to exchange, or to lease for
any period of time, any real or personal property and to give options
for sales, exchanges or leases, for such prices and upon such terms
or conditions as my Co-Executors from time to time may deem
proper.
4. To allocate receipts and expenses to principal or income or
partly to each as my Co-Executors from time to time may deem
proper.
5. To borrow money from person or institution including my
Co-Executors and to mortgage or pledge any or all real or personal
property as my Co-Executors in my Co-Executors sole discretion
shall choose, without regard to the dispositive provisions of this
instrument.
6. To compromise any claim or controversy asserted by or
against my estate.
7. To make distribution in cash or in kind or partly in cash and
partly in kind, and in such manner as my Co-Executors may
determine, and at valuations finally to be fixed by my Co-
Executors.
2 of 4
SEVENTH: I direct my Executors to claim any expenses of administration of my estate
as income tax deductions upon any income tax return or returns whenever in said CozExecutor's
sole judgment such action will achieve an overall reduction in the total income and death taxes.
No compensating adjustments between income and principal shall be made as a result of such
action.
EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof,
together with any interest or penalty thereon, becoming payable by reason of my death, with
respect to property forming my gross estate for tax purposes, whether or not passing under this,
my Last Will and Testament, shall be considered an expense of administration of my estate, and
no legatee or devisee or any person having a beneficial interest in any such property, whether
under this my Last Will and Testament, or any Codicil thereto, or otherwise shall at any time be
required to refund any part of such taxes; provided, however, that such taxes may be paid from
the Trust Estate, in accordance with the provisions set forth for the payment thereof in that certain
Revocable Trust Agreement dated August 28, 2000.
IN WITNESS WHEREOF: I, Duane E. Dunkle, the Testator above named, have to
this, my Last Will and Testament, typewritten on four sheets of paper including the self proving
affidavit, hereunto set my hand and seal this 28th day of August, 2000.
Duane E. Dunkle
SIGNED, SEALED, PUBLISHED, and DECLARED by the said Duane E. Dunkle, as
and for his Last Will and Testament, in the presence of us, who, in the presence of the Testator
and of each other, have hereunto subscribed our names as witnesses thereto.
One S. Baltimore Street
Dillsburg, PA 17019
MICHELE A. RENEKER
One South Baltimore Street
Dillsburg, PA 17019
3 of 4
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF b~ ) ) SS:
We, DUANE E. DUNKLE, DAVID J. LENOX, ESQ. and MICHELE A. RENEKER,
the testator and the witnesses, respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator
signed and executed this instrument as his last will and that he had signed willingly or directed
another to sign for him, and that he executed it as his free and voluntary act for purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the
will as witness and that to the best of our knowledge the testator was at the time 18 or more years
of age, of sound and mind and under no constraint or undue influence.
I
MICHELE A. RENEKER - WITNESS
Subscribed, sworn to and acknowledged before me by Duane E. Dunkle, the testator, and sworn
to before me by Davidal. Lenox, Esq. and Michele A. Reneker, witnesses, this
_/aToO/=b day of .t/4/J.~d~t.t_q~ ,2000.
NOTA~RY PU/BLIC ~
MY COMMISSION EXPIRES:
Notarial Seal
S. Dawn Gladfelter, Notary Publie
Dillsburg Boro, York County
My Commission Expires May 17, 2001
Member, Pennsylvania Association of Notaries
4 of 4
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Date of Death:
Estate No.:
DUANE E. DUNKLE
JANUARY 19, 2002
21-02-0309
To the Register:
I certify that notice of the beneficial interest required by Rule 5.6(a) of the Orphan's
Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate
on April 24, 2002 .
Name Address
Jan D. Reynolds
Trinity Evangelical Lutheran Church
Craig Oyler
Matthew Tomb
Katherine, Andrew & Emily Reynolds
579 Spring Lane, Boiling Springs, PA 17007
2000 Chestnut Street, Camp Hill, PA 17011
205 Conodoguinet Ave. #10, Camp Hill, PA 17011
296 Chartwood Drive, Harrisburg, PA 17111
c/o Gregg D. Reynolds, 11201 Churchwood Court,
Richmond, VA 23233
Abigail, Douglas & Rebecca Reynolds
c/o Brian C. Reynolds, 1605 Timberlince Trace,
Snellville, GA 30078
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except none.
Date: 04/24/02
Capacity:
IRWIN, McKN(QH~& HUGHES
Name Roger B. Irwin, Esquire
Address 60 West Pomfret Street
Carlisle, PA 17013
Telephone (717) 249-2353
__ Personal Representative
X Counsel for Personal Representative
REV- 1500 EX + (6- 00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 171Z8-0601
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Dunkle Duane E.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
01/19/2002 I 09/16/1923
(IF APPLICABLE)SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
1. Original Return ~ 24~! Supplemental Return
4. Limited Estate · FuturelnterestCompromise(dateofdeathafter 12-1Z-8Z)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~]9. Litigation Proceeds Received I ] 10. Spousal Poverty Credit
m
(date of death between 1Z-31-91 and 1-1-95)
NAME
Roger B. Irwin Esq.
FIRM NAME (If Applicable) ~.. '
IRWIN McKNIGHT & HUGHES
TELEPHONE NUMBER
717./249-2353
1. Real Estate (Schedule A/ (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
~ Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11 )
13.
14.
OFFICIAL USE ONLY
FILE NUMBER
21-02-0309
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
187-14-4383
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12~13-8Z)
5. Federal Estate Tax Return Required
I 5. Total Number of Safe Deposit Boxes
199,524.96
33,651.29
165,873.67
---] Election to tax under Sec. 9113(A)
1
1.
(Attach Sch O)
COMPLETEMAILINGADDRESS
60 West Pomfret Street
West Pomfret Professional Bldg.
Carlisle, PA 17013
10,000.00
155,873.67
0.00
0.00
6,764.88
15,000.00
Ndhe
None
None
None
33,151.35
2,023.51
164,350.10
(8)
24,028.93
9,622.36
(11)
~' (12)
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
C_-~ OFFICIAL uSE ONLY
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(aX1.2) 0.00 X .0 0 (15)
16. Amount of Line 14 taxable at lineal rate 0.00 X .0 45 (16)
17. Amount of Line 14 taxable at sibling rate 56,374.00 X .12 (17)
18. Amount of Line 14 taxable at collateral rate 100,000.00 X .15 (18)
19. Tax Due (19)
21,764.88
,pyrlght (c) 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
205 Conodoguinet ^venue
Camp Hill
STATE
?A
Tax Payments and Credits:
1. Tax Due(Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
O)
Total Credits ( A + B + C ) (2)
ZIP
17011
21,764.88
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to re~luest a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retaintheuseorincomeofthepropertytransferred; ......................... ~ ~
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.
0.00
0.00
0.00
21,764.88
0.00
21,764.88
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
FTURE OF PERSON RESPONSIBLE FOR FILING RETURNJan D. Reynolds DATE
_ _ _% _s?_ ................................
~'~' ' ~/~ .... Boilin~ Sprin~s, PA 17007
PREPARER'~)THER THAN REPRESENTATIVE IRWIN McKNIGHT & HUGHES DATE
//~/~z~-~ ~ ~ 60 West Pomfret Street
surviving spouse'~ts3~/o [72 P.S. 9116 (a) (1.1) 0)].
For dates of death on or affer January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or affer July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under//
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form RE¥-1500 EX (Rev.
REe~'- 1508 EX + (1-97)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Duane E. Dunkle SS~/ 187-14-4383 01/19/2002 21-02-0309
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1
2
3
4
5
PNC Bank NA - certificate of deposit
PNC Bank - checking account
2001 Pontiac Firebird Coupe, 5 speed V6 3.8L;
Gold watch sold
Miscellaneous personal property sold
5,765 miles
1,289.74
1,319.11
13,325.00
1,400.00
15,817.50
TOTAL (Also enter on line 5, Recapitulation) 33,151.35
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97)
R~'V-1509 EX + {1-97/
SCHEDULE F
COM MONWEAL'r H OF PEN NSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Duane E. Dunkle SS# 187-14-4383 01/19/2002
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
21-02-0309
SURVIVINGJOINTTENANT(S/NAME ADDRESS RELATIONSHIPTO DECEDENT
A. Jan D. Reynolds 579 Spring Lane sister
Boiling Springs, PA 1700
Bo
JOINTLY-OWNED PROPERTY:
L~- rlER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM :OR JOINT MADE Include name of financial institution and bank
account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attachdeed for jointly-held realestate. VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A 05/03/96 Commerce Bank 4,047.02 50.007.' 2,023.51
TOTAL (Also enter on line 6, Recapitulation) $ 2,023.51
(If more space is needed insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems. Inc. Form REV-lS09 EX m,v. 1-,~
R~-~S,0 E×* 0-97/ SCHEDULE G
INTER-VIVOS TRANSFERS &
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF
Duane E. Dunkle SSi/ 187-14-4383 01/19/2002
FILE NUMBER
21-02-0309
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
DESCRIPTION OF PROPERTY % OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
RELATIONSHIP TO DECEDENT AND TH E DATE OF TRANSFER.
NUMBER ATTACH A COPYOF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 0F APPLICABLE)
1 21.125 shares Aim Intl. 307.58 307.58
Funds Inc. - traded NYSE,
C omm on
2 63.904 shares Aim Growth 617.95 617.95
Series - traded NYSE,
C omm on
3 0.4499 share AOL Time 11.94 11.94
Warner Inc. traded on the
NYSE, common
4 108.1684 shares Armstrong 394.81 394.81
World Inds Inc - traded on
the NYSE, common
5 5 shares Coorestek Inc. 135.25 135.25
traded NYSE, common
6 11.0905 shares Coors Adolph 588.79 588.79
Co. - traded NYSE, common
7 969.645 units Eaton Vance 9,880.68 9,880.68
Muns. Tr.
8 98.1061 shares Exxon Mobil 3,745.69 3,745.69
Corp. traded NYSE, common
9 65.071 shares Firstenergy 2,479.86 2,479.86
Corp. traded NYSE, common
10 112 shares Foot Locker Inc. 1,680.00 1,680.00
traded NYSE, common
11 20 shares Graphic Packaging 87.60 87.60
Intl. Corp. traded NYSE,
c omm on
12 282.0632 shares Hershey 21,039.09 21,039.09
Foods Corp traded on the
NYSE, common
13 Mainstay Capital 26,165.79 26,165.79
Appreciation Fund
14 447.747 shares Merrill 4,943.13 4,943.13
Total of Continuation Schedule(s) 92,271.94
TOTAL(AIsoenteronline7, Recapitulation) $ 164,350.10
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX IRev. 1
Estate of: Duane E. Dunkle
Soc Sec #: 187-14-4383
Date of Death: 01/19/2002
Continuation of Schedule G
(Inter-Vivos Transfers & Misc. Non-Probate Property)
Item Description of Property Date of Death % Decd Exclusion
# Value of Asset Intrst
Taxable Value
15
Lynch Multi-St. Mun.
Merrill Lynch cash
management account
4,838.82
16 Merrill Lynch, investments 29,035.00
from account 872-53160
17 22.346 shares Merck & Co 1,315.06
Inc traded on the NYSE,
Comm on
18
19
2O
21
22
382.938 units Nuveen PA
Prem Incm Muni Fd-2 -
traded on the NYSE, common
3 shares Sixx Holdings Inc.
- traded NYSE, common
132.4288 shares Temple
Inland Inc - traded on the
NYSE, common
957 shares Van Kampen Fund
17
423.9165 shares Van Kampen
Merit Pa Qual Muni traded
on the NYSE, common
801.2478 shares Waypoint
Financial Corp. - traded
NYSE, common
23
5,613.87
7.05
15,123.37
16,814.49
6,960.71
12,563.57
4,838.82
29,035.00
1,315.06
5,613.87
7.05
15,123.37
16,814.49
6,960.71
12,563.57
92,271.94
R~:'V- 1511 EX + (1-g7)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Duane E. Dunkle SS~/ 187-14-4383
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
01/19/2002
FILENUMBER
21-02-0309
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
1
2
3
1
2
3
4
5
FUNERAL EXPENSES:
Jan Reynolds, reimburse luncheon
Myers Funeral Home
Trinity Lutheran Church
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Zip
Year(s) Commission Paid:
Attorney's Fees IRWIN Mci<NIGHT & HUGHES
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
Cumberland Law Journal - estate notice publication
Mountz Jewelers - appraisal fee
Register of Wills filing fees
Rowe's Auction Service - commission
The Sentinel - Legal - estate notice publication
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
AMOUNT
156.30
10,205.00
360.78
8,595.00
73.00
75.00
50.00
25.00
4,401.50
87.35
$ 24,028.93
Form REV-1511 EX (Rev. 1-97)
R~2V- 15 lZ EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Duane E. Dunkle SS#
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
187-14-4383 01/19/2002
FILE NUMBER
21-02-0309
Include unreimbursed medical expenses.
ITEM
NUMBER
1
2
3
4
5
6
7
8
9
DESCRIPTION
Dr. Joe Gensbigler, apartment rent
Gerald L. Brenneman, tax preparation
GMAC, car payments/loan payoff
Hospice aide - Lorena
Mountz Jewelers - balance due
Penn Power & Light Co.
Quantum Imaging
The GM Card
Verizon, telephone charges
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
2,730.00
190.00
5,995.90
122.50
112.79
189.99
114.63
156.60
9.95
9,622.36
Copyright (c) 1996 form software only CPSysterns, Inc. Form REV-1512 EX (Rev. 1-97}
RL~¥- 1513 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Duan~ E. Dunkle SS# 187-14-4383
NUMBER
1
2
3
4
5
II.
1
SCHEDULE J
BENEFICIARIES
01/19/2002
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [includeoutright spousal distributions, and
transfers under Sec. 9
Craig Oyler
205 Conodoguinet Ave. #10
Camp Hill, PA 17011
Abigail N. Reynolds
1605 Timberline Trace
Snellville, GA 30078
Andrew W. Reynolds
11201 Churchwood Court
Richmond, VA 23233
Douglas C. Reynolds
1605 Timberline Trace
Snellville, GA 30078
Emily E. Reynolds
11201 Churchwood Court
Richmond, VA 23233
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Friend
Niece
Niece
Nephew
Niece
FILE NUMBER
21-02-0309
AMOUNT OR SHARE
OFESTATE
5,000.00
15,000.00
15,000.00
15,000.00
15,000.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 10,000.00
(If more space is needed, insert additional sheets of the same size)
Col3vrklht (c) 2000 form software onlv The Lackner Groun Inc. =~.~ g3~%/_ t r[t':l '~*F/~... ~ ~
10,000.00
B. CHARITABLEAND GOVERNMENTALDISTRIBUTIONS
Trinity Evangelical Lutheran Church
2000 Chestnut Street
Camp Hill, PA 17011
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
Estate of: Duane E. Dunkle
Soc Sec #: 187-14-4383
Date of Death: 01/19/2002
Continuation of Schedule J, Part I
(Taxable Bequests)
Item Name and Address of Beneficiary Relationship
Amount or
Share of Estate
8
Jan D. Reynolds
579 Spring Lane
Boiling Springs, PA
17007
Katherine G. Reynolds
11201 Churchwood Court
Richmond, VA 23233
Rebecca L. Reynolds
1605 Timberline Trace
Snellville, GA 30078
Matthew Tomb
296 Chartwood Drive
Harrisburg, PA 17111
Sister
Nephew
Niece
Friend
remainder
15,000.00
15,000.00
5,000.00
LAST WILL AND TESTAMENT
OF
DUANE E. DUNKLE
I, Duane E. Dunlde, of Cumberland County, Pennsylvania do hereby make, publish and
declare this, my last Will and Testament, hereby revoking and making void any and all Wills and
Codicils at any time heretofore made by me.
FIRST: I direct that my debts, the expenses of my last illness and the expenses of
my funeral be satisfied and fully paid out of my estate as soon as may be convenient after my
decease.
SECOND: I direct that my Executor hereinafter named arrange for a funeral, and if
I have not already purchased a burial lot, I hereby authorize and empower my Executor to
purchase such a lot, to erect a suitable memorial thereon, and to provide for the permanent upkeep
of same out of my estate.
THIRD: Inasmuch as all items of household furniture and furnishings in my residence
and all jewelry, clothing and other purely personal effects have been transferred to the previously
created revocable living trust described in the paragraph below, I make no disposition of the same
in this, my Last Will and Testament, but rather certify that all of the same are the property of the
just-referenced revocable living trust.
FOURTH: I give, devise and bequeath the rest, residue-, and remainder of my Estate,
of every nature and wherever situate, unto my Trustee, to be added to and thereafter held in Trust
as part of the Trust Estate pursuant to that certain Revocable Trust Agreement dated August 28,
2000, and executed by me prior to the execution of this, my Last Will and Testament, to have and
to hold, IN TRUST, for the uses and purposes, and subject to the terms and provisions thereof,
including any alterations or amendments thereto, or any other Trust which may hereafter be
substituted therefor.
FIFTH:
A: I hereby name, constitute and appoint Jan D. Reynolds as Executrix of this, My Last
Will and Testament. In the event that Jan D. Reynolds, predeceases me or is not capable or for
any reason fails to serve as Executrix then Gregg Reynolds of Ric~hrnond, Virginia shall serve as
Contingent Executor.
B: I direct that my fiduciaries shall not be required to enter security in any jurisdiction in
which they may act.
1 of 4
C: My Executors shall have the following powers in addition to those vested in them by
Law and by other provisions of this, my Last Wilt and Testament, exercisable without court
approval, and effective until distribution of all property:
1. To retain any or all of the assets of my estate, real or
personal, without restriction to investments authorized for
Pennsylvania fiduciaries, as my Co-Executors from time to time
may deem proper, without regard to any principle of diversification
or risk.
2. To invest in all forms of property without restriction to
investments authorized for Pennsylvania fiduciaries, as my Co-
Executors from time to time may deem proper, without regard to
any principle of diversification or risk.
3. To sell at public or private sale, to exchange, or to lease for
any period of time, any real or personal property and to give options
for sales, exchanges or leases, for such prices and upon such terms
or conditions as my Co-Executors from time to time may deem
proper.
4. To allocate receipts and expenses to principal or income or
partly to each as my Co-Executors from time to time may deem
proper.
5. To borrow money from person or institution including my
Co-Executors and to mortgage or pledge any or all real or personal
property as my Co-Executors in my Co-Executors sole discretion
shall choose, without regard to the dispositive provisions of this
instrument.
6. To compromise any claim or controversy asserted by or
against my estate.
7. To make distribution in cash or in kind or partly in cash and
partly in kind, and in such manner as my Co-Executors may
determine, and at valuations finally to be fixed by my Co-
Executors.
2of4
SEVENTH: I direct my Executors to claim any expenses of administration of my estate
as income tax deductions upon any income tax return or returns whenever in said Co-Executor's
sole judgment such action will achieve an overall reduction in the total income and death taxes.
No compensating adjustments between income and principal shall be made as a result of such
action.
EIGHTH: I direct that all estate, inheritance and other taxes in the nature thereof.
together with any interest or penalty thereon, becoming payable by reason of my death, with
respect to property forming my gross estate for tax purposes, whether or not passing under this,
my Last Will and Testament, shall be considered an expense of administration of my estate, and
no legatee or devisee or any person having a beneficial interest in any such property, whether
under this my Last Will and Testament, or any Codicil thereto, or otherwise shall at any time be
required to refund any part of such taxes; provided, however, that such taxes may be paid from
the Trust Estate, in accordance with the provisions set forth for the payment thereof in that certain
Revocable Trust Agreement dated August 28, 2000.
IN WITNESS WHEREOF: I, Duane E. Dunkle, the Testator above named, have to
this, my Last Will and Testament, typewritten on four sheets of paper including the self proving
affidavit, hereunto set my hand and seal this 28th day of August, 2000.
Duane E. Dunkle
SIGNED, SEALED, PUBLISHED, and DECLARED by the said Duane E. Dunkle, as
and for his Last Will and Testament, in the presence of us, who, in the presence of the Testator
and of each other, have hereunto subscribed our names as witnesses thereto.
DAVID J. EE,NOX, ESQ.
One S. Baltimore Street
Dillsburg, PA 17019
MICHELE A. RENEKER
One South Baltimore Street
Dil!sburg, PA 17019
3 of 4
COMMONWEALTH OF PENNSYLVANIA )
) ~ ) SS:
COUNTY OF
We, DUANE E. DUNKLE, DAVID 3. LENOX, ESQ. and MICHELE A. RENEKER,
the testator and the witnesses, respectively, whose names are Mgned to t~e attac~ed or foregoing
inst~ment, being first dul~ ~worn, do hereb~ declare to ~e undersigned authoriw t~at t~e testator
Mgned an~ executed this instrument as his last will and t~at he had signed witlingl~ or directed
another to sign 5or him, and t~at he executed it a~ ~is 5tee and voluntar~ act 5or pu~oses therein
expressed, and that each of ~e witnesses, in the presence and ~earing o5 the testator, signed the
will as witness and t~at to t~e best of our ~owledge the testator was at the time 18 or more ~ears
o5 age, of sound an~ mind and under no constraint or unOue influence.
DU~E E. ~UNKLB. v - TESTATOR
DAVID S. LENgX, ESg -~WITNESS
MICHELE A. ~NEKER - WITNESS
Subscribed, sworn to and acknowledged before me by Duane E. Dunkle, the testator, and sworn
to before me by David .J. Lenox, Esq. and Michele A. Reneker, witnesses, this
:.~4-~ day of ~L(f~." II ~, 4-' ,2000.
NOTARY PUBLIC /
MY COMMISSION EXPIRES:
Notarial Seal
S. Dawn Gladfelter, Notary Publie
Dillsburg Boro, York County
My Commission Expires May 17, 2001
~emberl Pennsylvania Ass'ociation '~f Notarie~
4 of 4
REVOCABLE
TRUST AGREEMENT
MADE this 28th day of August, 2000 by and between Duane E. Dunkle, individual and
resident of Cumberland County, Pennsylvania, (hereinafter alternatively referred to as the
"Settlor"), and Duane E. Dunkle, individual and resident of Cumberland County,
Pennsylvania, as the Trustee (hereinafter alternatively referred to as the "Trustee").
WITNESSETH:
ARTICLE ONE
(A) Establishment of Trust Estate: The Settlor has transferred and delivered to
the Trustee that property more fully described in Schedule "A", attached hereto and made part
hereof (the "Property"). The Trustee shall hold and administer the ProperS, together with all
other cash or property of any kind which the Trustee at any time may acquire from the Settlor
or from others by inter-vivos transfer or pursuant to beneficiary designations by Last Will and
Testament or otherwise, including, but not limited to, the residue and remainder of Settlor's
Estate as provided for in Settlor's Last Will and Testament ("Additions"), together with the
proceeds, investments and reinvestments with respect thereto as a trust estate ("Trust Estate")
on the terms and conditions hereinafter set forth.
The name of the Trust herein created shall be THE DUANE E. DUNKLE
REVOCABLE LIVING TRUST.
(B) Distributions to Settlor During Settlor's Lifetime: During the lifetime of the
Settlor, the Trustee shall pay to the Settlor or expend for the Settlor's benefit the entire net
income produced by the Trust Estate ("Income") in convenient installments or otherwise as
Settlor may from time to time direct, together with such portion of the principal of said Trust
Estate as Settlor may from time to time direct in writing or, if Settlor gives no directions, as
the Trustee deems advisable to provide for the health, welfare and comfortable support of the
Settlor, and to continue Settlor's accustomed pattern of giving to individuals and organizations.
Any unexpended Income shall be added to principal and invested as such.
(C) Distributions of Trust Estate in the Event a Settlor Becomes Incapacitated:
If at any time Settlor is under a legal disability, or if by reason of illness or mental or physical
disability Settlor is "incapacitated," as such term is defined below, and is unable to make or
communicate responsible decisions concerning Settlor's affairs, the Trustee shall use the
income and part or all of the principal of the Trust Estate for the care, comfort and support of
the Settlor, or for any other purpose which the Trustee, in their sole and absolute discretion,
deem to be for the best interests of the Settlor.
"Incapacity" of a Settlor shall be determined by the existence of one or more of the following:
(1) There is a court order, which such Trustee or beneficiary deems to be
jurisdictionally proper and still concurrently applicable, holding a person to be legally
incapacitated to act on his or her own behalf or appointing a guardian to act for him or her, or
(2) There are duly executed, witnessed, and acknowledged written certificates of a
licensed physician (whom represents that he or she is certified by a recognized medical board),
to the effect that the physician has examined the Settlor and has concluded that such person has
become incapacitated to act rationally and prudently in his or her own financial best interests,
or
(3) There is evidence which such Trustee or beneficiary deems to be creditable and
still currently applicable that the Trustee has disappeared, is unaccountable absent, or is being
detained under duress where he or she is unable effectively and prudently to look after his or
her own best interests.
Given the occurrence of such events or circumstances, the affected Settlor shall be
deemed to have become incapacitated. Such incapacity shall be deemed to continue until such
court order, ceriificates, and/or circumstances have become inapplicable or have been revoked.
Any physician's aforesaid certificate may be revoked by a similar certificate to the
effect that the person is no longer incapacitated executed either: (a) by the originally certifying
physician(s) or (b) by another licensed, board certified physician. No Trustee shall be under
any duty to institute any inquiry into the person's possible incapacity, but the expense of any
such inquiry reasonably instituted may be paid from the Trust assets. Payment for such
inquiry refers both to a reasonable inquiry as to the incapacity of such individual and to that
inquiry as to the revocation of such a certificate.
(D) Distributions Following the Death of the Settlor:
1. Income Distribution Upon Death of Settlor:
Upon the death of the Settlor, the Successor Trustee shall pay to the personal representative of
the estate of the Settlor, all Income accrued but undistributed as of the date of death of the
Settlor.
2. Distribution of Principal to Estate of Settlor to Pay "Death Taxes": The
Successor Trustee shall then make payment to the personal representative of the estate of
Settlor, out of the principal of the Trust, an amount equal to the estate, inheritance, transfer,
succession or other death taxes ("death taxes") federal, state and other, payable by reason of
the inclusion of part or all of the trust property in his or her estate. The determination by the
personal Representative of the estate of the Settlor, of the amount payable hereunder shall be
final and conclusive. The final determination of the amount due hereunder shall be based upon
the values as finally determined for estate tax purposes in the estate of the Settlor. The Settlor
hereby directs the Successor Trustee to pay such amount promptly upon written request of the
personal representative of the estate of the Settlor, and upon payment of the amount finally
dete~Tnined to be due hereunder, the Successor Trustee shall be discharged from any further
liability with respect to such payment.
3. Power of Appointment Exercisable by the Settlor: Upon the death of the
Settlor, the remaining principal and any accrued or undistributed Income shall be transferred
and delivered to or for the benefit of such one or more persons, corporations or other
organizations, including the estate of the Settlor or to the creditors of the Settlor, in such
portions or amounts and subject to such trusts, terms and conditions as the Settlor, may appoint
by specific reference in the Last Will and Testament of the Settlor to the power of appointment
contained in this, Paragraph (D) 3 of Article One. If the Settlor does not exercise this power
in full, the unappointed principal and accumulated and undistributed Income shall be
distributed as hereinafter provided.
4. Distributions of Remaining Income and Principal: Upon the death of the
Settlor, the remaining principal of the Trust and any accumulated or undistributed income shall
be distributed as follows:
(a) Specific Distributions from the Trust Estate:
Prior to any distribution of the balance of the Trust Estate, the following
specific distributions shall be made by the Successor Trustee:
$5,000.00 (five thousand dollars and zero cents) to
Matthew W. Tomb of Harrisburg, Pennsylvania.
$5,000.00 (five thousand dollars and zero cents) to Craig
Oyler of Camp Hill, Pennsylvania.
$10,000.00 (ten thousand dollars and zero cents) to the
building fund of the Trinity Luteran Church of Camp Hill,
Pennsylvania.
$15,000.00 (fifteen thousand dollars and zero cents) to
each of my grandnieces and grandnephews living at the time of
my demise, whether born or afterborn on the date hereof.
3
(b) Distribution of the Balance of the Trust Estate:
After provision has been made for the above-noted specific distributions, the
balance of the Trust Estate shall be distributed as follows:
All to my sister, Jan D. Reynolds, providing she survives me for a
period of thirty days;
In the event my sister,Jan D. Reynolds fails to survive me by a period
of thirty days, then the balance of the trust estate shall be distributed in the
following shares:
'25% to Wade Reynolds providing he survives me for a period of thirty days,
find if he does not so survive me then in equal shares to his surviving brothers
and sisters, per capita;
25 % to Brian Reynolds providing he survives me for a period of thirty days,
and if he does not so survive me then in equal shares to his issue per stirpes;
25 % to Gregg Reynolds providing he survives me for a period of thirty days,
and if he does not so survive me then in equal shares to his issue per stirpes;
25 % to Todd Reynolds providing he survives me for a period of thirty days,
and if he does not so survive me then in equal shares to his surviving brothers
and sisters, per capita;
ARTICLE TWO
(A) Distribution to Minors: In the disbursement of funds directed to be paid to or for
the use and benefit of any beneficiary who shall not have attained the age of eighteen (18) years,
the Trustees may, in their sole and absolute discretion, make payment of the same to the pm'ent,
guardian or such other person, if any, having custody of the beneficiary who has not yet attained
the age of eighteen (18) years at the time such payments are made, to be used for the health,
education, welfare, maintenance and support of such beneficiary, but without liability on the
part of the Trustees to see the application of said payments by the payee, and the receipt of any
such persons shall be a full acquittance of the Trustees as to any amounts so paid, or the Trustees
may make payment of the same directly to or/'or the benefit of such beneficiary. This shall be
construed as a power only and shall not operate to suspend the absolute ownership thereof by
such beneficiary who has not yet attained the age of eighteen (18) years, nor prevent the absolute
vesting thereof of such beneficiary.
(B) Perpetuities Savings Provision: Notwithstanding an~hing to the contrary herein
contained, upon the expiration of twenty-one (21) years following the death of the survivor of all
the beneficiaries herein named or described who are living at the death of the first Settlor to die,
ali Trusts remaining hereunder shall terminate, and the principal shall be transferred and
delivered to the person then entitled to the Income therefrom.
(C) Spendthrift Clause: Neither the principal nor the Income of any portion of the
Trust Estate shall be liable or subject to the contracts, debts, liabilities or torts, now or hereafter
made. contracted, incurred or committed, of any beneficiary or remainderman; nor shall the
principal or Income of the Trust Estate be liable to attachment by garnishment proceedings or
other legal process; nor shall any assigmnent or order either of principal or income, given by any
beneficiary or remainderman be valid, but the principal and Income shall be paid by the Trustee
directly to or for the use of the beneficiary entitled thereto, without regard to any assignment,
order, attachment or claim whatever. Ever), such attempted assignment or other disposition by
any beneficiary or remainderman shall not be merely voidable, but absolutely void, except that
this provision shall not impair or restrict the exercise of any power of appointment granted
hereunder. No payment hereunder shall become the property of any beneficiary or remainderman
until it is received by him or his guardian.
(D) Disposition of Accrued Income Folio~ving Death of Income Beneficiary: Upon
the death of any Income beneficiary, any Income accrued or received by the Trustee subsequent
to the last Income payment date shall be paid to the person or persons for whose benefit the
principal producing such Income is continued in trust or to whom such principal is distributed
under the terms hereof.
(E) Stock Dividends Allocated To Principal: Corporate distributions received in
shares of the distributing corporation shall be allocated to principal, regardless of the number of
shares and however described or designated by the distributing corporation.
(F) Characterization of "Income"; "Accrued Income": Income accrued on any
property received by the Trustee, either at the inception of the Trust Estate or as an addition
thereto, shall be treated as Income and not as principal; PROVIDED, HOWEVER, that any
lump-sum distribution payable to the Trustee under any employee benefit plan or individual
retirement account in which the Settlor has an interest shall be treated as principal
notwithstanding the options, elections or privileges that mav be exercised by the Trustee, the
Settlor or any beneficiary for income, estate or death tax pu~oses. Upon the death of any
beneficiary of Income. any undistributed income then held by the Trustee lbr such beneficiary
shall be paid to the person or persons for whose benefit the principal producing such income is
continued in Trust or to whom it is distributed under the terms hereof.
(G) Authori _ty to Terminate Small Trusts: Should the principal of any trust herein
provided for be or become too small in trustee's discretion so as to make establishment or
5
continuance of the trust inadvisable, my trustee may make immediate distribution of the then
remaining principal and any accumulated or undistributed income outright to the person or
persons and in the proportions they are then entitled to income. If any person is then a minor,
distribution may be made the guardian hereinafter named. Upon such termination, the rights of
all persons who might otherwise have an interest as succeeding life tenant or in remainder shall
cease.
ARTICLE THREE
(A) Powers of the Trustee: The Trustee hereunder shall have the following powers, in
addition to and not in limitation of those granted by law:
1. Accept, Purchase and Retain Assets: To accept assets in kind from the Settlor,
his estate or elsewhere, to purchase assets from the estate and to retain such assets
in kind;
2. Sale and Investment of Other Assets: To sell assets and to invest and reinvest
the prodeeds and any other cash in any kind of property, real or personal, or part
interest therein, located in the United States or abroad, including interest bearing
accounts in or certificates issued by any firm, including a corporate fiduciary, and
securities underwritten by syndicates of which the corporate fiduciary is a member
but not purchased from the Trustee, all statutory and other limitations as to the
investment of funds, now or hereafter enacted or in force, being waived;
3. Hold Cash: To hold Income cash uninvested until the next regular payment
date, without liability for interest thereon;
4. Purchase Life Insurance: To retain or to purchase policies of life insurance, to
pay premiums thereon from income or principal and to exercise all rights of
ownership thereof;
5. Encumber Assets: To pledge, exchange or mortgage real or personal property
and to lease the same for terms exceeding five (5) years;
6. Give Options: To give options for sales, leases and exchanges;
7. Compromise Claims: To compromise claims and controversies;
8. Vote Common Stock: To vote shares of corporate stock, in person or by proxy,
in favor of or against management proposals;
9. Carry Securities Without Identif_ving Trust Estate: To carry securities in the name
of a nominee, including that of a clearing corporation or depository, or in book
6
entry form or unregistered or in such other form as will pass by delivery;
10. Distribution in Kind: To make division or distribution hereunder either in
cash or in kind; and, in connection therewith, to allocate to different kinds of, or
interests in, property and property having different bases for federal income tax
purposes, all as the Trustee deem equitable;
11. Investment of Trust Estate Assets: To invest and reinvest the Trust Estate
funds (or leave them temporarily uninvested), in any type of property and every
kind of investment, without regard to any principle of diversification of risk, and
without being limited to "legal investments", including (but not limited to)
corporate obligations of every kind, prefmTed or common stocks, securities of any
regulated investment trust, and partnership interests.
12. Participate in Business Operations: To participate in the operation of any
business or other enterprise for whatever period of time the Trustee deed proper,
with full power to do any and all things deemed necessary or appropriate, including
the power to incorporate any unincorporated business; to vote any and all shares
of stock owned in any such business; to borrow and to pledge assets as security for
such borrowing; to assent to, join in, or vote in favor of or against any merger,
reorganization, voting trust plan, or similar action, and to delegate discretionary
duties with respect thereto; to delegate all or any part of the supervision,
management and operation of the business to such person or persons as may be
selected; and to close out, liquidate, or sell the business at such time and upon such
terms as the Trustee deem advisable.
!3. Deposit Funds: To deposit Trust Estate funds in any con~mercial savings'or
savings and loan accounts, or in "money market" or similar accounts maintained
by any corporate fiduciary.
14. Borrow Funds: To borrow money for any reasonable Trust Estate purpose
from any lender, including the power to borrow from the probate estate of Settlor
for the purpose of payment of taxes or on behalf of any separate trust hereunder
from any other separate trust hereunder, upon such terms, including (but not
limited to) interest rates, security, and loan duration, as they deem advisable.
15. Make Loans: To lend Trust Estate funds to such persons and on such terms,
including (but not limited to) interest rates, security, and loan duration, as the
Trustee deem advisable, including the power to make loans to the Settlor during
his lifetime.
16. Sale of Trust Estate Assets: To sell or otherwise dispose of Trust Estate
assets, including (but not limited to) Trust Estate real Property, for cash or credit,
at public or private sale, and with such warranties or indemnifications as the
Trustee deem advisable.
7
17. Alteration or Disposal of Trust Estate Assets: To improve, develop, manage,
lease, or abandon and Trust Estate assets, as the Trustee deems advisable.
18. Hold Property Without Identifying Trust Estate: To hold property in the name
of any Trustee or any custodian or nominee, without disclosing this trust, but the
Trustee are responsible for the acts of any custodian or nominee the Trustee so use.
19. Compensate for Administration: To pay and advance money for the Trust
Estate's protection and for all expenses, losses, and liabilities sustained in its
administration.
20. Act as Legal Representative: To prosecute or defend any action for the
protection of the Trust Estate, the Trustee in the performance of their duties, or
both, and to pay, contest, or settle any claim by or against the Trust Estate or the
Trustee in the performance of their duties.
21. Hire Consultants, etc: To employ and dismiss agents, brokers, investment
advisors, accountants, attorneys and employees, regardless of whether they are
associated with the Trustee, or the Trustee or affiliates or employees thereof, and to
advise or assist them in the performance of their duties.
22. Allocate Between Principal and Income: To determine what is principal or
income and what items shall be charged or credited to either.
23. Execute Binding Legal Instruments: To execute and deliver any instruments
necessary or useful in the exercise of any of the foregoing powers.
24. Retain Non-Income Producing Property: To retain, during the lifetime of the
Settlor, for so long as the Trustee may deem advisable any property whatsoever,
regardless of whether or not such property income producing.
25. Retain Settlor's Personal Residence: Following the death of the Settlor, the
Trustee are authorized to retain as part of the Trust Estate for the personal use of
the Settlor, any property occupied by Settlor and the Settlor at the death of Settlor
as their principal place of residence for so long as the Settlor wishes to occupy said
residence. During such period of retention, the Trustee shall pay from the Income
or principal of the separate trusts established hereunder as the Trustee may deem to be
in the best interests of such trusts and their beneficiaries, all taxes and assessments
levied upon or assessed against residence, and all costs of maintaining, repairing
and insuring said residence.
No obligation of rent shall be imposed upon the Settlor during any period of
occupation of said residence. On written or oral request of the Settlor, the Trustee
may sell said residence and replace it with other property which in the opinion of
the Trustee is suitable as a residence for the Settlor, to be retained in the trust in
the same manner as the property which was replaced.
26. Authority to Sign Documents: Either Trustee shall have the power to execute
individually any and all documents necessary to carry out the powers, functions,
and duties of the position of Trustee. Such power shall include, but shall not be
limited to: the signing of checks, the opening of bank or other financial accounts,
the disbursement of Trust funds, the execution of contracts, and other such
financial transactions.
(B) Resignation of Trustee: Any Trustee may resign at any time during Settlor's
lifetimes by written notice to Settlor. After the death of the Settlor, a Trustee may resign at any
time, without stating cause, by notice to the remaining Trustee(s); provided, however that prior
to the resignation of a sole remaining individual Trustee, such Trustee's resignation shall not
become effective until after such Trustee has appointed a corporate trustee as successor, and such
corporate trustee has accepted such appointment. Absent such appointment and acceptance, said
Trustee's resignation shall not become effective until said Trustee has petitioned a court of
competent jurisdiction to designate a successor corporate trustee.
(C) Successor Trustee(s): Upon the death, disability, incapacity or resignation of any
Trustee, during the lifetime of the Settlor, the Settlor may appoint one or more successor Trustees.
Upon the death, disability, incapacity or resignation of any individual Trustee following the death
of the Settlor, the then remaining Trustee if any may appoint one or more successor Trustees, who
may either be individuals or a corporate trustee: provided, however, that such right of appointment
shall not exist to the extent a corporate trustee has already been appointed hereunder.
Unless the Settlor makes other provisions during Sett!or's lifetime as is his unlimited right
then upon the death or incapacity of the Settlor, Jan D. Reynolds, shall serve as Successor
Trustee. In the event that Jan D. Reynolds, predeceases the Settlor or is not capable or for any
reason fails to serve as Successor Trust then Gregg Reynolds of Richmond, Virginia, shall serve
as Successor Trustee. The successor trustee may serve without the requirement or duty to post
bond or security in any jursidiction in which they may be called upon to serve.
(D) Replacement of A Corporate Trl~stee: If at any time a corporate trustee has been
appointed during the lifetime of Settlor, the Settlor may replace such corporate trustee by written
notice to said corporate trustee, and may, but shall not be required to, designate a successor
corporate trustee. Following the death of the Settlor, an individual Trustee may replace a
corporate trustee by written notice thereto, and may, but shall not be required to, designate a
successor corporate trustee.
(E) Compensation of Trustee: The Trustee shall be entitled to receive annual
compensation for their services hereunder but not in excess of such compensation as would be
approved by a court of competent jurisdiction. Payment of such compensation to a Trustee, in his
or her capacity as such shall not preclude payment to any Trustee for the rendition of professional
services for, or on behalf of, the Trust Estate. For any services performed by the Trustee in
9
connection with Settlor's estates, which services are normally performed by the personal
representative, the Trustee shall be entitled to such additional compensation as may be fair and
reasonable under the circumstances.
(F) Authority to Terminate Small Trusts: Should the principal of any Trust Estate
herein provided for, be or become too small in the Trustee' discretion to make establishment or
continuance of the Trust Estate advisable, the Trustee may make immediate distribution of the
remaining principal and Income outright to the Income beneficiaries in the proportion to which
they are then entitled to the Income. The receipts and releases of the distributee will terminate
absolutely the right of all persons who might otherwise have a future interest in any portion of the
Trust Estate, whether vested or contingent, without notice to them and without the necessity of
filing an account with the court.
(G)
established
having the
Merger: The Trustee may merge or consolidate for administrative purposes any trust
under this Trust Agreement with any other trust established by Settlor of the Settlor
same Trustee and substantially the same dispositive provisions.
(H) Division and Delegation of Duties by Trustee: One or more of the Trustee may,
whenever, as often, and for such period as they shall deem it advisable to do so, delegate to one
or more of the other Trustee, any or all ministerial and administrative duties, including the keeping
of books and records, acting as custodian of the Trust Estate property, and preparing all necessary
tax returns, as well as the authority to exercise in their names and behalf any or all the powers,
authorizations, discretion, and duties vested in or devolving upon them as Trustee under the
provisions of this Trust Estate. Any action taken by the Trustee to which such division or
delegation shall be made shall have the same force and effect as if taken and exercised by the
designating or delegating Trustee(s) acting in conjunction with the designated or delegated
Trustee(s). Any such delegation shall be sufficiently evidenced for any and every purpose if
contained in a writing, signed by the designating Trustee(s) and delivered to the designated
Trustee(s).
(I) Fiduciary Restrictions, Discretion and Elections: The powers and discretion granted
to the Trustee are exercisable only in a fiduciary capacity and may not be used to shift or enlarge
any beneficial interest except as an incidental consequence of the discharge of fiduciary duties.
The Trustee may make discretionary payments of income and principal in unequal shares to the
beneficiaries of any trust established hereunder, and may, but shall not be required to, consider
other resources available to any beneficiary. The Trustee may make tax elections without regard
to the relative interests of any beneficiaries and may, but shall not be required to, make equitable
adjustments among beneficiaries.
ARTICLE FOUR
(A) Additions to Trust Estate: The Settlor or others may, by Last Will and Testament,
inter-vivos transfer or beneficiary designation, add to the Trust Estate, cash or such property in
kind as is acceptable to the Trustee at any time during the term of the present Trust Agreement.
10
(B) Settlor's Right to Revoke Agreement: The Settlor expressly reserves the right at any
time and from time to time to revoke this Agreement, in whole or in part, by written notice
delivered to the Trustee during Settlor's lifetime. The Settlor shall have the right to revoke, in
whole or in part, any portion of the present Trust Agreement relating to the Trust created herein.
Upon the death of the Settlor, the Trust and all of its terms and conditions shall become
irrevocable and not subject to amendment or modification.
(C) Settlor's Right to Amend Trust Agreement: The Settlor further reserve the right
at any time and from time to time to amend this Agreement at any time during his life by a proper
instrument in writing, executed by the Settlor and delivered to the Trustee during Settlor's lifetime
and accepted by the Trustee. The Settlor shall have the right to amend, in whole or in part, any
provision in the present Trust Agreement relating to the Trust created herein. Upon the death of
the Settlor, the Trust and of its terms and conditions shall not be subject to amendment or
modification.
(D) Life Insurance: If Settlor designate the Trustee as beneficiary of the proceeds of any
policies of insurance on their lives, the duty and responsibility for the payment of premiums and
other charges on such policies during the Settlor's lifetimes shall rest solely upon Settlor. The
only duty of the Trustee shall be the safekeeping of such policies as are deposited with it, and the
Trustee shall be under no duty to notify the Settlor that any such premium or other charge is due
and payable.
All options, rights, privileges and benefits exercisable by or accruing to the Settlor during their
lifetimes by the terms of the policies shall be for the Settlor's sole benefit. The Settlor agree,
however, not to exercise any options whereby the proceeds would be payable to the Trustee other
than in one sum. Upon the written request of the Settlor, the Trustee shall execute and deliver
such consents and instruments as may be requisite to enable the Settlor to exercise-or avail
themselves of any option right, privilege or benefit granted by any of the policies. Upon the
Settlor's/Settlor's death(s), or at such later time as may be specified in the policies, the net
proceeds of any policies then payable to the Trustee hereunder shall be collected by the Trustee;
the receipt of the Trustee for such proceeds shall release the insurance companies from liability
on the policies, and the insurance companies shall be under no duty to see to the application of
such proceeds. The Trustee may take all steps necessary in their opinion to enforce payment of
said policies and shall be entitled to indemnify themselves out of any property held hereunder
against all expenses incurred in taking such action.
(E) Employee Death Benefits: The Settlor may designate the Trustee as beneficiary of
certain employee death benefits. In such case the Trustee shall collect the proceeds receivable
therefrom upon the Settlor's death and hold them as part of the Trust Estate. The receipt of the
Trustee for such proceeds shall be a full acquittance to the administrator of such benefit, and said
administrators shall not be Iiable to see to the application of such proceeds. To the extent that such
proceeds are not included in the Settlor's estate for federal estate tax purposes, they shall not be
used for the payment of death taxes or any administration expenses of Settlor's estate. The
Trustee may select any option available to it as to the time and method of payment of such
proceeds and may also exercise any option with respect to the income or death taxes thereon as
11
they in their sole discretion deem advisable, and their decision in these matters shall be binding
upon, and shall not be subject to question by, the beneficiaries.
ARTICLE FIVE
(A) Incontestability: The beneficial provisions of this instrument (and of Settlor's
Last Will and Testament) are intended to be in lieu of any other rights, claims, or interests of
whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which
any beneficiary hereunder may have against or in Settlor's estate of the properties in Trust
hereunder.
Accordingly, if any beneficiary hereunder asserts any claim (except a legally enforceable debt),
statutory election, or other right or interest against or in Settlor's estate, Settlor's Will, or any
properties of said Will, or directly or indirectly contests, disputes, or calls into question,
before any court, the validity of this instrument or of said Will, then;
(a) Such beneficiary shall thereby absolutely forfeit any and all beneficial
interes'ts of whatsoever kind and nature which such beneficiary might otherwise
have under this instrument and the interests of the other beneficiaries hereunder
shall thereupon be appropriately and proportionally increased and/or advanced.
(b) All of the provisions of this instrument, to the extent that they confer any
benefits, powers, or rights whatsoever upon such claiming, electing or
contesting beneficiary, shall thereupon become absolutely void and revoked, and
(c) Such claiming, electing, or contesting beneficiary, if then acting as a
Trustee hereunder, shall automatically cease to be a Trustee and shall thereafter
be ineligible either to select, remove, or become a Trustee hereunder. The
foregoing shall not be construed, however, to limit the appearance of any
beneficiary as a witness in any proceeding involving this instrument or said Will
nor limit any beneficiary's appearance in any capacity in any proceeding solely
for the construction of either of said documents.
(B) Payment of Debts, Taxes and Other Charges upon Settlor's Death: Upon each
Settlor's death, the Trustee may pay to or upon the order of Settlor's personal representative
funds needed to pay Settlor's debts, funeral and burial expenses, costs of administration, death
taxes and specific bequests, if any, under the Settlor's Last Will and Testament. The Trustee
may rely upon Settlor's personal representative as to the amount of such charges. The decision
of the Trustee about whether to provide funds shall be final, except that the Trustee shall use
any U.S. Treasury securities that may be redeemed at par to pay federal estate taxes for that
purpose. Assets that are not included in Settlor's gross estate for federal estate tax purposes
shall not be used for such payments.
12
(C) Payment of Taxes at the Settlor'$ Death: If the Settlor does not negate this
provision by specific reference to this paragraph in the Last Will and Testament of the Settlor,
the Trustee shall, upon the death of the Settlor, pay to the estate of Settlor from the principal of
the Trust a sum sufficient to cover the estate and inheritance taxes payable by reason of the
death of the Settlor and attributable to the principal of the Trust.
(D) Disclaimer: Any beneficiary hereunder, or the legal representative of any such
beneficiary shall have the right, within the time prescribed by law, to disclaim any benefit or
power under this Trust Agreement.
(E) Word Meanings: The words "herein", hereinbefore", "hereinafter" and
"hereunder" refer to this Agreement as a whole and not merely to a subdivision in which such
words appear,
unless the context requires otherwise. The singular shall include the plural, the plural the
singular, and the use of any gender shall be applicable to all genders.
(F) Paragraph or Article Headings: Headings contained in this Trust Agreement are
inserted only as a matter of convenience and for reference, and shall not be construed in any
way to define, limit, extend or describe the scope of any of the provisions hereof.
(G) Governing Law: This Agreement shall be deemed to have been delivered to
and accepted by the Trustee in the State of Pennsylvania, regardless of the jurisdiction in which
actual execution may have occurred, and shall be interpreted and governed in all respects by
the laws of said State which shall be applied to any dispute arising hereunder.
(H) Enforceability: The invalidity or enforceability of any particular provisions of
this Agreement shall not affect the other provisions hereof and this Agreement shall be ·
construed in all respects as if such invalid or unenforceable provision was omitted.
(I) Change of Agreement: Except as otherwise specifically provided herein, no
change, modification, amendment of, or waiver under, this Agreement shall be valid unless the
same be in writing and signed by all of the parties hereto.
(J) Notices: Any notice, request, direction, instruction or other communication
permitted or requested to be made hereunder by any party to the other shall be in writing including
telex, telegram or telecopier ["fax"], signed by the party giving such notice and shall be delivered
personally, sent by registered or certified mail, postage prepaid, or by telex, telegram or fax (in
each such case followed by written confirmation) to the other parties, to the addresses indicated
below or to such other address as any or all of said undersigned may have submitted therefor by
written notification. The date of personal delivery, the date of receipt (if mailed), when delivered
by the telegraph company or in the case of telex or fax, when received, as the case may be, shall
be the effective date of such notice. Whenever under the terms hereof the time for giving notice
or performing an act falls upon a Saturday, Sunday or holiday, such time shall be extended to the
next business day.
13
Duane E. Dunkle
205 Conodoguinet Avenue, # 9
Camp Hill, PA 17011
LN WITNESS WHEREOF, with the intentions to be legally bound hereby, the Settlor and
the Trustee have executed this Trust Agreement on the day and year first above written.
WITNESS:
SETTLOR:
Duane E. Dunkle
WITNESS:
TRUSTEE:
Duane E. Dunkle
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF /t?-~. )
7
SS:
On this, the ~.~/~ day of /-~i/j~s..,_:,~ ,2000, before me, a Notary Public, personally
appeared Duane E. Dunkle, known to me or satisfactorily proven to be the person whose name
is subscribed to the within instrument as the Settlor and the Trustee and acknowledged that he
executed the same for the purposes therein contained.
IN WITNESS WHEREOF I hereunto set my hand and official seal this ,-,?~ ~
,1
· /~--t.~z;c/_5/-/- ,2000.
day of
Notary lJublic
My Commission Expires:
Notarial Seal
S. Dawn GladfeLter, Notary Publie
Dillsburg Boro, York County
My Commission Expires May 17, 2001
14
DECLARATION OF INTENT
The undersigned, Duane E. Dunkle, hereby declares that, as Trustee of THE DUANE E.
DUNKLE REVOCABLE TRUST, that he is acquiring and will hold in the name of Duane E.
Dunkle, but without further reference to their fiduciary capacity, all items listed on Schedule A
attached hereto and incorporated herein as amended from time to time as well as household
furnishings, automobiles, jewelry, bank accounts, securities, bonds, clothing and other
personal property of any kind in his name and henceforth such assets shall and will belong to
said Trust and not to him individually. He further declares that, except to the extent of the
interest provided to him under the terms and provisions of said Trust, he has no personal
interest in any of the above itemized personal properties, it being intended that this Declaration
constitutes an affirmation of Trust ownership which shall be binding on his heirs,
administrators, executors and assigns.
IN WITNESS WHEREOF, the undersigned has executed this instrument this ~-~z.* '-- day of_
~,: 5 t.J 5 ) , 2000.
BY' ~t_~.%C C1~,
Duane E. Dunkle
TRUSTEE/SETTLOR
15
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF [~, z_d__. )
/
SS:
On this, the ,i;~''~'' day of M-r,~7"e3'½ , 2000, before me, a Notary Public,
personally appeared Duane E. Dunkle, known to me or satisfactorily proven to be the person
whose name is subscribed to the within instrument as the Settlor and the Trustee and
acknowledged that he executed the same for the purposes therein contained.
, IN WITNESS WHEREOF I hereunto set my hand and official seal this ~.~¥/2 day of_
~-,:~/. f 5 '/- ,2000.
Notary Pu~)lic /
My Conzrnission Expires:
Notarial Seal
S. Dawn Gladfelter, Notary Publie
Dillsburg Bore, York County
My Commission Expires May 17, 2001
Member, Pennsylvania Association of Notaries
16
SCHEDULE "A"
PURSUANT TO ARTICLE ONE, (A) OF THE REVOCABLE TRUST
AGREEMENT BETWEEN SETTLORS AND TRUSTEES, AND THE "DECLARATION
OF INTENT" WHICH IS ATTACHED THERETO, THE FOLLOWING IS A LIST OF
THE PROPERTY OF SETTLORS WHICH HAS BEEN TRANSFERRED TO THE
TRUST:
ITEM:
DESCRIPTION:
Accounts
NYLife Securities Inc.
Mainstay Capital Aprreciation B
Merrill Lynch
PNC Bank Certificate of Deposit
Present Acct No:
40-79913055-3
872-46264
31400105578
Trust Acct No:
All tangible personal property
17
PNCBANK CIF DEPARTMENT
41~ 705 0057
PN CBANK
February 26, 2002
Roger B. Irwin
West Pomfret Pwfessional Building
60 West Pomfret Street
Carlisle, PA 17013-3222
Estate of Duane E. Dtuilde, deceased
SSN: 18%14-4383
DOD: 1/19/2002
Dear Mr. Irwin:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:.
Certificate of Deposit
Account # 31400105578 ~
' DUANE E DUNKLE
DOD balance: $1,284.77 + $4.!97
Interest Paid 1/1/2002 - 1/19/2002 - $0.00
Checking Account
Established ! 0/20/1997
Account #5140270195
: DUANE E DUNKLE
DOD balance: $1,31 g. 11 (non'interest bearing)
Safe Deposit Box
g94A
Located:
: DUANE E DUNKLE
sHoPPING MALL BRANCH
140 CAMP HN.,I. SHOPPING MALL
iCAMP HILL PA 17011
717-761-2099
Established 07/02/1987
Established 02/17/1992
P.01/0~
For loan information, you may!call 10800-878-0027. RCA #4003045160108403.
Page I of 2
PNCBANK C IF DEPARTMENT
412 ?05 005?
Please note that this office only provides date of death balances for deposit accounts
(IRAs, CT)s, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items, please
call 1-888-PNC-BANK (1-888-752-2265) or ~top by your local PNC Bank branch office.
Sincerely,
Rachelle Wclls
1-800-762-1775
P7-PFSC-04-F
500 first Ave.
Pittsburgh PA 15219
Page ;2 of 2
Mmnbcr FDIC
TOTAL P. 132
Commerce
April 8, 2002
Irwin, McKnight & Hughes
West Pomfret Professional Building
60 W Pomfret St
Carlisle, PA 17013-3222
IRWIN,
Dear Sir/Madam:
RE:
Estate of: Duane Dunkle
Social Security #: 187-14-4383
Date of Death: January 19, 2002
In reference to the letter regarding the above mentioned
Estate, we would like to inform you of the information that
we have researched and found.
Type: Checking
Account #: 030013007
Date Opened: 5/3/96
Account Title: Camp Hill Navy Football
Authorized Signer: Duane Dunkle
Authorized Signer: Jan D Reynolds
Date of Death Balance: $4,047.02
if there are any questions or additional information that
is needed, please feel free to contact me at (717) 795-7118
ext. 3151.
Sincerely,
Wanda J. Morris
CIF Associate
Commerce Bank/HBG, N.A.
P.O. Box 8599
100 Senate Avenue
Camp Hill, Pennsylvania 17001-8599
February 15, 2002
Private Client Group
214 Senate Avenue, Suite 501
P.O. Box 0810
Camp Hill, Pennsylvania 17001-0810
717 975 4600
8OO 937 O735
Irwin McKnight & Hughes
Attn.: Roger B. Irwin
60 West Pomfret Street
Carlisle, PA 17013
RE: Estate of Duane E. Dunkle
Account #872-53160
Mr. Irwin,
As per your request, I am sending you the date of death value of the above referenced
account as of January 18, 2002 because the 19th was a Saturday and the markets were
closed. The cash value was $4,838.82. Listed below are values of the securities that do
not show on the attached historical pricing sheets. The value of all other securities is
attached to this letter including the number of shares held in the account on that date.
SYMBOL
FHLMC 36 0079 09%
FNMA P050260 09 50%
FHLMC 18 2078 75%
FHLMC 140379 11%
PA INS MUN INCM TR 1
PA INSD MCPL INCM T1
MUNI INVEST TR (PAML99)
MUNI INVEST TR (PAM212)
MUNI INV ACCUM
ML SEN~OP FLOATING FD
NUV TE UT INSD 178 P
VALUE
$ 563.00
554.0O
546.00
525.00
1,340.00
5,303.00
2,961.00
6,035.00
79.00
I ,~6~..00
9,265.00
Please contact me with any questions you may have.
Sincerely,
Client Associate to
Richard Coffee
Vice President
Financial Advisor
Historical Pricing Inquiry Page 1 of 1
Historical Pricin l Inquiry
ACK - ARMSTRONG HLDGS INC Cusip: 042384107
Date High Price Low Price Close Price Volume
02/08/2002 3.700 3.600 3.650 79000
AOL - AOL TIME WARNER INC Cusip: 00184A105
Date High Price Low Price Close Price Volume
02/08/2002 27.700 25.400 27.360 29837000
CRTK - COORSTEK INC Cusip: 217020106
Date High Price Low Price Close Price Volume
02/08/2002 27.450 26.640 27.450 16400
CSPN - CASPEN OtL INC --> Historical Pricing data not available for this date range.
FE - FIRSTENERGY CORP
Date High Price
02/08/2002 38.470
NPY - NUVEEN PA PREM INCM MUN FD 2
Date High Price
02/08/2002 14.730
RKY - COORS ADOLPH CO
Date High Price
02/08/2002 54.010
VPQ - VAN KAMP AMERN CAP PA QLTY
Date High Price
02/08/2002 16.480
XOM - EXXON MOBIL CORP
Date High Price
02/08/2002 38.360
Z - FOOT LOCKER INC
Date High Price
02/08/2002 15.200
Cusip: 337932107
Low Price Close Price Volume
37.750 37.950 854300
Cusip: 67061F101
Low Price Close Price Volume
14.590 14.730 20200
Cusip: 217016104
Low Price Close Price Volume
52.160 52.740 333800
Cusip: 920924107
Low Price Close Price Volume
16.350 16.360 2200
Cusip: 30231G102
Low Price Close Price Volume
37.990 38.290 8731000
Cusip: 344849104
Low Price Close Price Volume
14.800 15.100 1890000
The information has been obtained from sources we believe to be reliable but we do not guarantee its accuracy. Past
performance is not indicative of future performance.
http://hpi.worldnet.ml.com/logir~/hpi/HPITable.asp?SearchType= 1 &StartDate=20020208&EndD2/11/02
Historical Pricing Inquiry Page 1 of 1
Historical Pricing Inquiry
GPK - GRAPHIC PACKAGING INTL CORP
Date High Price
02/08/2002 4.500
Cusip: 388690109
Low Price Close Price Volume
4.250 4.400 15600
HSY - HERSHEY FOODS CORP Cusip: 427866108
Date High Price Low Price Close Price Volume
02/08/2002 70.610 69.810 70.380 410700
MRK - MERCK r, CO INC Cusip: 589331107
Date High Price Low Price Close Price Volume
02/08/2002 59.990 57.700 59.150 5003000
SlXX - SlXX HLDGS INC Cusip: 830135208
Date High Price Low Price Close Price Volume
02/08/2002 2.350 2.350 2.350 300
TIN - TEMPLE INLAND INC Cusip: 879868107
Date High Price Low Price Close Price Volume
02/08/2002 54.740 53.610 54.500 173100
WYPT - WAYPOINT FINL CORP Cusip: 946756103
Date High Price Low Price Close Price Volume
02/08/2002 15.800 15.560 15.800 166500
AIIEX - AIM INTL FDS INC Cusip: 008882102
Date Bid Price Offer Price
02/08/2002 4. so 4.970
3
GTGEX- AIM GROWTH SER Cusip: 00141M408
Date Bid Price Offer Price
02/08/2002 9.430 9.980
v Px-',7 cusip: 920902103
Date Bid Price Offer Price
02/08/2002 17.140 17.990
MIIPX --> Historical Pricing data not availabl~ for this symbol,
The information has been obtained from sources we believe to be reliable but we do not guarantee its accuracy. Past
performance is not indicative of future performance.
http://hpi.worldnet.ml.com/login/hpi/HPITable.asp?SearchType= 1 &StartDate=20020208&£ndD2/11/02
Historical Pricing Inquiry Page 1 of 1
Historical Pricing Inquiry
EVpAx - EATON VANCE MUNS TR Cusip: 27826L504 . ,
Date Bid Price Offer Price ¢/~/' /.
01/18/2002 10.190 10.190
MBPYX - MERRILL LYNCH MULTI-ST MUN Cusip: 589919802
Date Bid Price Offer Price
01/18/2002 11.040 11..040
MRPFX --> Historical Pricing data not available for this symbol.
99GG2 --> Historical Pricing data not available for this symbol.
The information has been obtained from sources we believe to be reliable but we do not guarantee its accuracy. Past
performance is not indicative of future performance.
http://hpi.worldnet.ml.com/login/hpi/HPITable.asp?SearchType= 1 &StartDate=20020118&EndD2/15/02
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Blue Book Trade-in Report
Pennsylvania · February 5, 2002
2001 Pontiac Firebird Coupe 2D
Engine: V6 3.8 Liter
Trans: 5 Speed Manual
Drive: Rear Wheel Drive
Mileage: 5,765
Equipment
Air Conditioning
Power Steering
Power Windows
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AM/FM Stereo
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ABS (4-Wheel)
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Consumer Rated Condition:
Excellent
"Excellent" condition means that the vehicle looks groat, is in excellent
mechanical condition and needs no reconditioning. It should pass a smog
inspection. The engine compartment should be clean, with no fluid leaks. The
paint is glossy and the body and interior are free of any wear or visible defects.
There is no rust. The tires are the proper size and match and are new or nearly
new. A clean title history is assumed. This is an exceptional vehicle.
Trade-In Value
$13,325
Trade-in value represents what you might expect to receive from a dealer for
this consumer owned vehicle. Keep in mind that the dealer must then absorb
the cost of making the vehicle ready for sale, advertising, sales commissions,
arranging financing and insurance and standing behind the vehicle for any
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http://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb;733274&;t&278 ;Pontiac;2001%20Firebird&2;E.. 2/5/2002
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
Jan D. Reynolds
being duly sworn according to law, deposes and says that she is the Executrix
of +he Estate of Duane E. Dunkle
late of _H__am_p_den ~o_wn_sh~p~ , Cumberland County, Pa., deceased and that the
wifhln is an inventory made by Jan D. Reynolds , the said Executrix
of the entire estate of said decedent, consisting of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that fha figures opposlfe each item of the Inventory represent it's fair value
as of the date of decedent's death.
Sworn
and subscribed before me,
~g~st, /~_ 2002
JacquelJnc L 0,'~;~,,~?; ~o~u7 Public
C~lisle Bo~o ~:~L~cr~a~ Co~ty
ReynoldS, Executrix
579 Spring Lane
Boiling Springs, PA 17007
Address
Date of Death 19 O1 2002
Day Month Year
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal represenfaflve.
2. A supplement inventory must be filed wifhln thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of 1949.
?
Z ,, ~ < 0
,,,
0
0
Inventory of the real and personal estate of
DUANE E. DUNKLE
deceased
1. PNC Bank, N.A. - Certificate of Deposit ...................
2. PNC Bank, N.A. - Checking Account ......................
3. 2001 Pontiac Firebird Coupe, 5 speed V6 3.8L; 5,765 miles ..........
4. Gold watch - Sold ..............................
5. Miscellaneous Personal Property - Sold ..................
1,289 74
1,319 11
13,325 00
1,400 00
15,817 50
· 33,151 35
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 001492
IRWIN ROGER B ESQUIRE
60 W POMFRET STREET
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 187-14-4383
FILE NUMBER: 2102-0309
DECEDENT NAME: DUNKLE DUANE E
DATE OF PAYMENT: 08/08/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01 / 19/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $21,764.88
REMARKS:
TOTAL AMOUNT PAID:
ROGER B IRWIN ESQUIRE
$21,764.88
SEAL
CHECK# 18801
INITIALS: DO
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
UREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-060!
ROGER B IRWIH ESQ
IRWIH ETAL
60 W pOHFRET ST
CARLISLE
N#EALTH OF pENNSYLVANIA
COH~PARTHENT OF REVENUE
NOTICE OF iNHERITANCE TAX
AppRAISEMENT,~ ALLO#ANCE OR DISALLOgANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF
DATE OF DEATH
FXLE NuNBER
·. ~:CouNTY
itEV.l~J47 EX AFP (g1-1t2)
09-$0-Z00Z DUANE E
DUNKLE
01-19-Z00Z
21 02-0509
CuHBERLAND
ACN ~y
HENT TO:
HAKE CHECK pAYABLE A
REGISTER OF WILLS
CUHSERLAND CO COURT HOUSE
CARLISLE, PA 17015
~ RETAZN LOWER PORTZON FOR YOUR RECORDS ._.-"~. ......................
CUT ALONG ~.H_~_S_~./.~. ...... ~:=-:;~'-~-~'~RA~'~f~N'~'~ .... A SEssHENT OF TAX -- 09-$0-Z0~0Z
ESTATE OF DUHKLE DUAHE E F/LE NO. Z1 0Z-0509
TAX RETURN HAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: 0RTGINAL RETURN 1. Real Es~.a~a (Schedule A)
2. S~ooks and Bonds (Schedule B)
$. Closely Held S~cock/Par~nershAp In,erase. (Schedule C)
q Mortgages/No'es ReceAvable (Schedule D)
5. Cash/Bank DeposA~s/M~sc. personal Propar~Y (Schedule E) (5)_
· (6)__
6. JoAntlY O#ned Propar~Y (Sche~le F)
7. Transfers (Schedule G)
8. To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral Expenses/Adm- Cos~s/Hisc. Expenses (Schedule H) (9)_
10. Debts/Hot'gage L~abil$~$es/Liens (Schedule I} (10)~
· 00~
.00_
.00_
55 ~151 .$5
Z~0Z$ .51
16~$50.10--
NOTE: To Ansure proper
cradA~ ~o your accoun~
subaA~ ~ha upper por~ic
of ~hAs fora wASh your
~ex payment.
(8) __
199,52~.96~
Z~,0Z8.9~
9 ~6ZZ .56--
(11) _
(12} --
11. To'al Deductions 10,000 · 00
12. Ne~ Value of Tax Re~Urn 155,875.6~
CharA~cable/governaen~caI Bequests; Non-eXacted 9115 Trusts (Schedule J) (1~) ~
1~.
1~. Her vmlue o~ Esf~fe Sub,ecl fo Tax
issued previously, 11nas 1~, 15 and/er 16, 17, 18 and
NOTE: I~ an assess.ant ,as .00
reflect figures that include ~he ~o~al of ~ returns assessed ~o date.
.0~ x O0 ~ .0~
ASSESSHENT OF TAX:
15. Amoun~ of Line lq at Spousal ra~e ~ . O0 X 0~5 =
16. kmoun~ of Line lfi ~able m~ L1neal/Class k rm~e (16)~ -- ~ 6,70~-~
(~7) 55,875.6~X 1Z ~ 15,000.0~
17. kmoun~ of L~ne lq a~ Sibling ra~e ~ 100,000.0~ X 15 ~ Z1,707.~
18. Amoun~ of LAne 1~ ~axable a~ Collateral/Class B ra~e (18)_ (19}~
19. Pr az ...... + AHOUHT
incipal Tax Due
~Z CD001~92
Z1,76q-88
57 · 0~CI
.00
~ IF pA/D AFTER DATE /HD/CATED, SEE REVERSE ( ZF TOTAL DUE IS LESS THAN Sl, NO PAYMENT IS REQU/RED.
FOR CALCULATION OF ADD/TIOHAL /NTEREST. IF TOTAL DUE 1S REFLECTED AS A ,'CREDIT" (CR), YOU MAY BE
A REFUND. SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS
BUREAU OF /NDIVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
CONNONHEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
REV-I&g7 EX AFP CD1-02)
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POMFRET ST
CARLISLE PA 17015
DATE
ESTATE OF DUANE
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
Amount Remitted
HAKE CHECK PAYABLE AND REHZT PAYNENT TO:
10-28-2002
DUNKLE
01-19-2002
21 02-0509
CUHBERLAND
101
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit ~o your account, submit the upper port/on of ~his for. with your tax payment.
CUT ALONG THIS L'rNE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS ~
ESTATE OF DUNKLE DUANE E FZLE NO. 21 02-0309 ACN 101 DATE 10-28-2002
THIS STATENENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NANED ESTATE. SHO#N BELO#
TS A SUNNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE., AND, ZF APPLICABLE,
A PROdECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 09-23-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
21,707.84
PAYNENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
.00
08-08-2002
10-15-2002
CD001492
REFUND
.00
21,764.88
57.04-
ZF PAID AFTER TH/S DATE, SEE REVERSE
S/DE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT- (CR),
TOTAL TAX CREDIT
21,707.84
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
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.
-- If RES[DENT DECEDENT make check or money order payable to: REGZSTER OF WILLS, AGENT.
-- if NON-RES[DENT DECEDENT make check ar money order payable to: COMMONWEALTH OF PENNSYLVANZA.
REFUND [CA): A refund of a tax credit, ahich mas not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania inheritance and Estate Tax" (REV-1515). Applications are available at
the Office of the Register of Mills, any of the 25 Revenue District Offices or from the Department's 2q-hour
answering service for forms ordering: [-800-562-2050~ services for taxpayers with special hearing and / or
speaking needs: [-800-qq7-5020 iTT
REPLY TO:
guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of [ndividua! Taxes, ATTN: Post Assessment Review Unit, Dept. 28060[, Harrisburg, PA [7118-0601, phone
(7[7) 787-6S05.
DZSCOUNT:
if any tax due is paid ~ithin three (5) calendar months after the dacedent's death, a five percent [5Z) discount
of the tax paid is allo~ed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January ZB, [996, the first day after the end of the tax amnesty period.
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 [, 1gE2 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .O00[Sq. All taxes which became delinquent on and after
January 1, 1981 wilZ 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 2002 are:
Year interest Rate Daily interest Factor Year interest Rate
Daily interest Factor
1982 201 .0005q8 1992 91 .0002q7
1983 16Z .O00qSB 1995-199q 71 .000192
198q llZ .000501 1995-1998 91 .OOOZq7
1985 ZSZ .000556 1999 72 .OOOlgZ
1986 10Z .00027q ZOO0 8Z .OOOZ19
1987 9Z .0002q7 2001 9X .O00Zq7
1988-1991 112 .000301 2002 62 .O0016q
--interest is calculated as follo~s:
TNTEREST = BALANCE OF TAX UNPATD X NUI~BBR OF DAYS DEL/NQUENT X DATLy I'NTEREST 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.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
DUANE E. DUNKLE
Date of Death:
January_ 19, 2002
No. 21-02-0309
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following
with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: X Yes __ No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete:
3. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes X 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? X Yes No
do
Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphan's Court and may be
attached to this report.
IRWIN, McKNIGHT & HUGHES
Roger B. Irwin Esquire
Name (please type or print)
60 West Pomfret Street
Address
Carlisle, PA 17013
City, State, Zip
(717) 249-2353
Telephone Number
.e9.6/4/03:
Capacity:
X
Personal Representative
Counsel for Personal Representative
UREAU OF TNDTVTDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28060[
HARR'rSBURG, PA ].TZZB-OBOZ
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
ROGER B IRWIN ESQ
IRWIN ETAL
60 W POHFRET ST
CARLISLE
~ DATE 09-30-ZOOZ
ESTATE OF DUNKLE
DATE OF DEATH 01-19-Z00Z
FILE NUHBER 21 02-0:509
,': ' ~:COUNTY CUN]~ERLAND
ACN 101
I Amoun~ Ram/~ed
PA 170T~
DUANE E
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~> RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF DUNKLE DUANE E FILE NO. 21 02-0309 ACN 101 DATE 09-30-2002
TAX RETURN NAS: ( ) ACCEPTED AS FZLED (X) CHANGED SEE ATTACHED NOTICE
RESERVATZON CONCERNZNG FUTURE ZNTEREST- SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es*a~a (Schedule A)
2 S~ocks end Donds (Schedule B)
Closely Held S~ock/Par*nersh/p Zn*eras~ (Schedule C)
Hor~gagas/No~as Raca/vable (Schedule D}
$ Cash/Bank Daposi~s/N/sc. Personal Proper~y (Schedule E)
6 Jo/n~ly O~ned Propar~y (Schedule F)
7 Transfers (Schedule G)
8 To,al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9 Funeral Expenses/Adm. Cos~s/Nisc. Expenses (Schedule H)
10 Dab~s/Hor~gag~ L/ab/li~/as/L/ans (Schedule Z)
11 To,al Deductions
12 Na~ Value of Tax Ra~urn
(1) .00
(z) .00
($) .00
.00
(s) $$;151.$5
(6) 2zOZ3.51
(7) 164z350.10
(B)
(9)
24,028.95
(10)
NOTE: To /nsura proper
credi~ ~o your account,
subm/~ ~he upper portion
of ~h/s form wL~h your
~ax payment.
NOTE:
199,5Z4.96
9,6ZZ.$6
(11) 33 .~51. ~9
(12) 165,873.67
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13)
Ne~: Value of Es~a~e Sub.~ec~ ~o Tax (14)
Zf an assessment ,as issued previously, llnes 1~, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of L/ne 14 a~ Spousal ra~e
16. Amoun~ of L/ne 14 ~axable a~ L/heal/Class A ra~e
17. Amoun~ of L/ne 14 a~ S/bl/ng ra~a
18. Amoun~ of Line 14 ~axable a~ Collateral/Class B ra~a
19. Pr/nc/pal Tax Due
TAX CREDITS
PAYHENT RECEIPT DISCOUNT
DATE NUNBER INTEREST/PEN PAID (-)
08-08-2002 CDOO149Z .00
10,000.00
155,875.67
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
18 and 19 will
(15) .00 X O0 = .00
(16). .00 X 045= .00
(17). 55,873.67 X 1Z = 6,704.84
(1B)~ 100,000.00 x 15 = 15,000.00
(19)= Z1,707
ANOUNT PAID
21,764.88
TOTAL TAX CREDIT 21,764.88
BALANCE OF TAX DUEI 57.04CR
INTEREST AND PEN. .00
TOTAL DUE 57.0~CR
( ZF TOTAL DUE ZS LESS THAN 01, NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decadents dying on or be~ore December 1Z, 198Z -- if any futura 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 for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lewfu! Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion 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: RBGXSTER OF #/LLS, AGENT
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" (REV-Ii13). Applications ara available at the Office
of the Register of Wills, any of the Z$ Revenue District Offices, or by calling the special Zq-hour
answering service for fores ordering: 1-800-$6Z-ZOSO; services for taxpayers with special hearing and / or
speaking needs: 1-800-~q7-50ZO (TT only}.
Any party in interest nat satisfied with the appraisement, allowance, or disallowance af deductions, or assessment
of tax [including discount or interest) as shown on this Notice must ob~ect within sixty [60} days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Daard of Appeals, Dept. g810Zl, Harrisburg, PA 17128-1DZ1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone [717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three [3) calendar months after the dacedent's death, a five percent [5Z3 discount of
the tax paid is allowed.
The 15Z 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 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 es indicated on this notice.
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, 19&Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .00016q. AIl taxes which became delinquent on and 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 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z ZOZ .000548 1992 97. .000247
1983 167. .000438 1993-1994 77. .00019Z
198~ 117. .000301 1995-1998 97. . O00Z~7
1985 137. .000356 1999 77. . O0019Z
1986 102. . O00Z7q ZODO 87. .000Z19
1987 97. . O00Z~7 2001 97. . O00Z~7
1988-1991 117. .000301 200Z 67. .000164
--Interest is calculated es follows:
TNTEREST = BALANCE OF TAX UNPATD X NUI~BER OF DAYS DELTNQUENT X DAILY TNTEREST 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-1470 EX (6-88)
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
Dunkle, Duane E.
2102-0309
REVIEVVED BY ACN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic.
ROW Page 1