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HomeMy WebLinkAbout05-22-13 (2) --� REV-1500 EXP2-11) 1606610143 PA Department of Revenue OFFICIAL USE ONLY Pennsylvania Bureau of Individual Taxes ummrmwror REVENUE courRy Coae veer Foe NUrrber BOX f Harrisburg,PA 1 7126-0Ut INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 12 01243 ENTER DECEDENT INFORMATION BELOW 11 24 2012 04 23 1925 Decedent's Last Name Suffix Decedent's First Name Mt SHAFER VERNA R (It Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name ml Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ❑ 2. Supplemental Return ❑ 3.Remainder Return(Date of Death Prior to 124332) ❑ 4. Limited Estate ❑ 4a.Future Interest Compmmse S. Federal Estate Tax Return Required (dated death after 12.12.32) ❑ q 3-{ADecedent t Copy of N6�} ❑ 7- (ACa Cry�T�7a LMrng Trust 1 B. Total Number of Safe Deposit Boxes ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Deal h ❑ 11,Election to tax under Sac.9113(A) barman 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G FREY 717 24 X5838 M rn :�O Z3 4D o v REGISTER r DO Wtt1r— ONLY_ -v ^> ry rr1 First Line of Address a `= M N Z: � G> 5 SOUTH HANOVER STREET cn " Second Line of Address City or Post Office State ZIP Code DATE FILED "IQ `TI CARLISLE PA 17013 Correspondent's e-mail address: rfrey @freytiley.com Under penaHias of perjury,I declare that I havo exandiand this return,including a =Panying schedules and statements,and to the best of knows it is flue,correct and complete.Declaration of preparer other,than the personal representative is based on all information of which preparer has any knoedgwtedge hehef, SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS Y Michael Lee Railing A 2t zot3 67 Courtyard Drive, Carlisle, PA 17013 SIGN T R OF PR R FERT AN REPRf7ENT ATIVE OR±E Robert G Frey t Z/ �—°t ADDRESS Frey and Tiley 6 South Hanover Street, Carlisl , A 17013 Side 1 1606610143 1606610143 J 1605610243 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 393 , 048 . 52 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 49 , 562 . 4 7 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 13 , 995 . 05 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............. 7, 78 , 117 . 37 8. Total Gross Assets(total Lines 1 through 7).......................................................... B. 534 723 . 4 1 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 23 , 108 . 50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 2 , 255 . 84 11. Total Deductions(total Lines 9 and 10).................................................................. 17 25 , 364 . 34 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12, 509 , 359 . 07 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)................................................. 13. 105 , 811 . 66 14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14, 403 , 547 , 41 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16 17. Amount of Line 14 taxable at sibling rate ,12 17 18. Amount of Line 14 taxable at collateral rate .15 403 , 547 . 41 18. 60 , 532 . 11 19. TAX DUE................................................................................................................... 19. 60 , 532 . 11 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1606610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 12 - 01243 Decedent's Complete Address: DECEDENTS AM Shafer, Verna R STREETADDRESS 68 Magaw Avenue CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits- 1, Tax Due(Page 2,Line 19) (1) 60,632.11 2. CreditslPayments A. Prior Payments 60,000.00 B. Discount 2,631.68 Total Credits(A +B) (2) 62,631.68 3. Interest (3) 0.00 4, !f Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 7,900.63 Make Check Payable to: REGISTER OF WILLS, AGENT, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred:................................................._........... T 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 Dec. 12, 1982, did decedent transfer property within one year of death without receivingadequate consideration?........................................................_.__....................................._.........._._.. ❑ 3. Dirt decedent own an"in trust foe 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. o . .. ,z, ,_ ... . Far dates of death on or after July 1,1994 and before Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 RS_§9116 For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116(a)(1.1) il)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: •The tax rate imposed on the net value of transfers from a deceased child 21 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 percent[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 percent,except as noted in [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 percent(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,wfiether by bloo�or adoption. REV-0303 EX.(6-98) SCHEDULE B CCM.YMWEAITH OF PENNS VMIA STOCKS & BONDS MHERRANCE TAX RETURN RE9IOENT OECEOMT ESTATE OF Shafer, Verna R FILE NUMBER 21 12 01243 All propertyjointlyowned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Orrstown Financial Services Acct. 00068235190 15,308.00 2 Orrstown Financial Services Acct. 4N2009971 347,353.00 3 US Savings Bonds. See attached itemization 30,387.52 TOTAL(Also enter on line 2, Recapitulation) 393,048.52 T pennsylvania SCHEDULE E DEPARTMENT A REVENUE LCASH,PBANK DEPOSITS AND MISC. INHERITANCE TAX RETURN RESIDEM DECEDEM ERSONAL PROPERTY ESTATE OF Shafer, Verna R FILE NUMBER 21 12 01243 Include the proceeds of litigation and the date the proceeds were received by the estate. All propertyjointlyowned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Furniture and miscellaneous tangible personal property, auctioneer list attached 5,445.00 2 Members 1st Account 304705-00 438.00 3 Members 1st Account 304705-50 5,061.00 4 Wells Fargo Account, checking account 0706 38.52 5 Furniture and miscellaneous tangible personal property distributed to heirs. List attached. 16,888.00 6 Wells Fargo certificate of deposit, 0767 10,284.50 7 Wells Fargo certificate of deposit, 7736 5,185.20 8 Wells Fargo certificate of deposit, 7737 6,222.25 TOTAL(Also enter on Line 5, Recapitulation) 49 r 562.47 REV-1509 EX.(01.1o) pennsylvania DEPARTMENT OF REVENUE SCHEDULE F INHERITANCE TAX RESIDENT DECEDENT RETURN JOINTLY-OWNED PROPERTY ESTATE OF Shafer, Verna R FILE NUMBER 21 - 12-01243 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT Brenda K. Bradley, 88 Cedar St., Niece A Mt. Holly Springs, PA 17065 JOINTLY OWNED PROPERTY: ppFF SUP ITEM LETTER DATE Include name OR ancialTnOstitSU anOd bank account numbe DATE OF DEATH %OF DATE OF BATH NUMBER FOR JOINT MADE or similar identify! number.Attach deed for olntl held real VALUE OF ASSET DECD'S VALUEOF TENANT JOINT estate. 9 ) Y INTEREST DECEDENT'SINTEREST 1 A 11/13/1991 Wells Fargo checking acct 0374 15,961.76 50% 7,980.88 2 A 07/28/2011 Wells Fargo Savings acct. 7030 12,028.33 50% 6,014.17 TOTAL(Also enter on line 6, Recapitulation) 13,995.05 REV-1510 EX+(0949) pennsylvania DEPARTMENT OF REVENUE SCHEDULE G RESIDENT DECEDENT URN INTER-VIVOS TRANSFERS & RESIDENT DECEDEM MISC. NON-PROBATE PROPERTY ESTATE OF Shafer, Verna R FILE NUMBER 21 12 01243 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY NUMBER Include the name of the transferee,their relationship to decedent DATE OF DEATH `M OF EXCLUSION andthedat eof tremfer. At fachacopyafthedeedforrealesta�. VALUE OF ASSET DECD'S TAXABLE VALUE INTEREST (IF APPLICABLE) 1 Orrstown Financial IRA 52,304.00 100% 0.00 52,304.00 2 Massachusetts Mutual Annuity 13,896.00 100% 0.00 13,896.00 3 Wells Fargo IRA 11,917.37 10000% 0.00 11,917.37 TOTAL(Also enter on line 7, Recapitulation) 78,117.37 I REV-1511 EX+110-091 livpennsylvania SCHMULEH E OEPARTMEM-OF REVENUE FUNERALEVEMESAND INHERITANCETAXRETURN ^M NLS w�CW7S RESIDENT DE TAX RE /YAY.1�1�11 fY1 ESTATE OF Shafer, Verna R FILE NUMBER 21 - 12-01243 Decedent's debts must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Eby Granite Works 119.00 2 Georges Flowers 163.00 3 Ewing Brothers Funeral Home 4,099.00 4 Funeral Luncheon 243.00 B. ADMINISTRATIVE COSTS: t. Personal Representative's Commissions Name of Personal Representative(s) Michael Lee Railing 12,350.00 Street Address 67 Courtyard Drive city Carlisle State PA zip 17013 Year(s)Commission Paid 2013 2. Attorney's Fees Frey and Tiley 5,000.00 3. Family Exemption: (If decedent's address Is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Filing fees and short certificates 502.50 S. Accountant's Fees 61 Tax Return Preparer's Fees Included in Attorney's fees T Other Administrative Costs 1 Harold S. Irwin, fit, Esquire 250.00 TOTAL(Also enter on line 9, Recapitulation) 23,108.50 p. Schackie H p COMMONWEALTH OF PENNSYLVANIA A G � & INHERITANCE ErED RN AIJ ItiIscYVe Costs�11� RESIDENT DECEDENT ESTATE OF Shafer, Verna R FILE NUMBER 21 - 12- 01243 T3Automobile ing in Cumberland Law Journal and The Sentinel 302.00 repairs 80.00 Page 2 of Schedule H i pennsylvania SCHEDULE 1 DERARTMEM OE REVENUE tWtiEf21TANCE TAXRE7URN f DEBTS OF DECEDENT MORTGAGE E RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF Shafer, Verna R Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Diakon Lutheran Social Ministries, final home expense 1,598.00 2 The Bon Ton,final bill 147.00 3 UGI 186.82 4 Met Ed 78.53 5 Century Link 11.69 6 Diakon Lutheran Social Ministries 180.80 7 Income tax owed to Pennsylvania Department of Revenue 53.00 TOTAL(Also enter on Line 10,Recapitulation) 2,256,84 .. � . t REV-0sf3 ex.(0wo) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENTDECEDENT ESTATE OF Shafer,Verna R FILE NUMBER 21 - 12-01243 Y RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Tros"S) 1 TAXABLE DISTRIBUTIONS[inGuda outright spousal distnbutions and transfers under Sec.> 116(a)(1.2)] 1 Michael Lee Railing,67 Courtyard Dr, Carlisle, Nephew 10.7%of residue PA 17013 2 David Eugene Warner, 1504 Macintosh Way, Nephew 10.7% of residue Hummelstown, PA 17036 3 Linda Sue Stamey, PO Box 96, Boiling Springs, Niece 10.7%of residue PA 17007 4 Brenda K. Bradley, 88 Cedar St., Mt. Holly Niece 103%of residue Springs,PA 17065 I Enter dollar amounts for distributions shown above on lines 15 through 16 on Rev 1500 cover sheet,as appropriate. 11. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Second Presbyterian Church,25%of residue 103,811.66 2 American Red Cross 1,000.00 3 Central Pennsylvania Conservancy 1,000.00 TOTAL OF PART If-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 105,811.66 REV-1513 EX-(01-10) pennsylvania DEPARTMENT OF REVENUE SCHEDULE J INHERITANCE TAX RETURN URN ED RESIDENT CE BENEFICIARIES continued ESTATE OF I FILE NUMBER Shafer, Verna R 21 - 12-01243 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE RECEIVING PROPERTY DECEDENT (Words) (ggg) Do Not List Trus[ee(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)1 5 Dianne Sue Czupil, 2 Vicksburg Ct., Niece 10.7% of residue Mechanicsburg, PA 17050 6 Sandra Lee Weibley, 49 South Pin Oak Dr., Niece 10.7% of residue Boiling Springs, PA 17007 7 Amy Lou Wagner, 1710 Williamsburg Way, Niece 10.7% of residue Mechanicsburg, PA 17050 Page 2 of Schedule J Calculation of 25%share to 2nd Presbyterian Church Probate assets: Investments $ 393,048.52 Cash, Bank Accts. And tangible personal propert $ 49,562.47 Expenses of Administration $ (23,108.50) Final Bills $ (2,255.84) Specific Bequests $ (2,000.00) Net probate estate $ 415,246.65 Share of Second Presbyterian Church $ 103,811.66 c � rn Crn ., LAST WILL AND TESTAMENT Q7 ° - O rnS � c TESTAMENT - 0 � > o 2 N C7 O O 1, VERNA R. SHAFER, of Carlisle, Cumberland County, Pennsylvania, do herZY'al,�O, p list5' and declare this to be my last will and testament, hereby revoking all wills herefofr madly f i me. > rn c.a "Tt 1. 1 direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. 1 authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. 1 give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. The sum of$1,000 to the Carlisle Chapter of the American Red Cross, for general purposes; B. The sum of$1,000 to the Central Pennsylvania Conservancy; and all the C. My 3-diamond ring to my sister, Joyce Irene Warner(or if she is deceased then this bequest shall lapse and become a part of my residuary estate; D. Rest, residue and remainder as follows: 1.) 25%to Second Presbyterian Church of Carlisle, in memory of Cecil and Jessie Shafer and Lee and Edith Railing,to be used in part of the upkeep of the Church Memorial garden; and Z) 75% to Michael Lee Railing, Linda Sue Stamy, Brenda Kay Bradley, David Eugene Warner, Sandra Lee Weibley, Dianne Sue Czupil and Amy Lou Wagner, share and share alike. 4. 1 nominate and appoint Michael Lee Railing to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint Brenda Kay Bradley to be the substitute personal representative, also without bond. 5. 1 suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 30''day of July, 2007. (SEAL) VERNA R. SHAFER -�- Signed, seated, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. l Calculated Value of Your Paper Savings Bond(s) Page 1 of 2 Calculated Value of Your Paper Savings Bond(s) Calculator Results for Redemption Date 01/2013 lD 7'a3� f Total price Total Value Total Interest YTD Interest $10,500.00 $30,287.52 $19,787.52 $176.72 Bonds: 1-77 of 77 Serial Series Denont Issue Next Final Interest Value Note # pate Accrual Maturity Issue Price Interest Rate NA. $1,000; 07'/1986! 07/2013; ,07/20161 .., $500.00 $1,548.00 4.00%! $2,008A0 NA EE $200 08/19W 02/2013; 08/2016i _.,. $100.00x .... ,$293.68. 4.00%,r_ $399.68! NA EE $200' 06/1986:. 06/2013;,_06/2016; ... $100.00,`. $301.60 4.00°l0 $401.60. NA: EE $200, 06/1986: 06/2013: ,,$100.00; , $301.60 ., 4.00%0 ..$401.60 NA E 08/1986 ,02%2013 „08/2016„ $100.00..,., $293.68 4.00°I°: $393.68 NA I $1r0D0r01/2003: 02(2013:-. 01/2033:_ $1,000.00 $534.80 $1,534.80 NA 1 $1 000 01/2003,,02%20131 01/2033_;_ $1,000.00 $534.80: 3.37%,1, $1,534.80.. NA I $1,000_.01'/2003; _02/2013x„ 01/2033; $534.W 3.37% $1,534.80: " NA, I $1,000: 01/2003 i 02/20/31 01/2033; _$1,000.00 $534"80___ ,3.37°!°; $1,534.80 NA _ I $500 .04/2002 02/20131`04/20321 $500.00 $316.40 _ 4.22°!0 $816.40' NA, .I $500_' 04/2002 02/24133 04'/2032: $500.00 .." $316.40_, 4.22°!0 $816.40' NA 07/1986; 07/2013.: 07/2016, ._. $500 00 $1,508 00 __ 4,00% $2,008.00 NA EE $1'000; 07/1986; 07/2013 07/2016 . . . $500.W-,..$1,508 00 4 00°l0. , $2x008.00 NA EE $200; 06/1486 06/2013 „06/20163 $100.00;_.__ $301 601 409010 ._$401.60 .... .h .. .. . - NA EE i $2001 06/1986,/.-,06/2013: 06/20161, . $100.00~ ,...., $301.60 4.00%: ,$401.60 NA EE $200: 06/1986!-06/2013, 06/2016-! $100.00, ... _-$301.60 4.00% $401.60' NA: EE $200 ,06%1986.;.,06(2013 ..06(2016.'-.., $100.00. ._. $301.60 4.00%w._; $401.60:. ." NA EE _ : $200 08/1986 0212013;_,08'/2016 . $100,001; $293.68, _ 4.00% $393.68 NA_ EE _$200 08/1986 02/2013i O8/2016„- $100.04 " " . _$293 68 4 0p°!° ", $393.68, NA EE " $200:,08/1986 02/2013 08/2016; . . , $100,00 $293.68: 4.00%, $393.68 NA. ,EE, $200: 08/19W 02/2013*„08/2016 . ,._ $100.00, $293 68; 4,00-%.P. $393.68 NA EE $100: 1041985; 04%2013 ,.,1012015; ... _.. $154„80 0% 4.01 $204.80' NA: EE 10/1985 04/2013 10'/2615,; _$50.00 $154.80 $204.80" NA+ EE- $100 .1011985,i,04/2013,_ .10/20151_... _ $50.00 4.00°1°: $204.80 NA.' EE_ $100/..10'/1985;_04/20131_10/2015; $50.00 $154.80: 400.%0._ ..$204.80 NA! EE $100: 09/1985;-03/2013, 09/2015i $154.80: 4.00%; $204.80 NA' EE. $109: 09/1985 .03/2013: 0912015,; $50.00 $154.,80_ . 4.00% _ $204.80. NA' EE $100, 09/19851 03/2013 I, 0912015: , $50.00:. $154.80: 4,00°fo'. $204.80. NA. _EE... $100: 09(1985: 03/2013.; 09/2015, $50.00,.. _, $154.80. 4.00°Jo $204.80 NA EE $100. 08/1985 08/2015:, $_50.00 $154 80 4!00%., $204.80. NA EE $100:,08/1985; 02/2013: .,08/2015' $56X0 ,.$154.80 4.00% $204.80 NA EE _ _.$100: 0811985 02/2013: .08/2015 $50.00, _ . $154.80 , 4.00%' $204.80. NA; EE $100 08/1985 02/2013:.-,08/2015, $50.00 $154.80 4.00%' $204.80" NA,_. EE _. - $100.,08/1985.:1 02/2013 08(2015.:_ .. ..$50..00, _.. . 4 . ... 4.00%: .-. $204.80 NA. $100: 07/1985 . 07/2013 07/2015/ $5000 $158.88. , 4.00%. $208.88 NA: _ EE 07/1985'_ 07/2013`. 07(2015,,, __ $50.00: ... $158.88" „ 4.000/b $208.88 NA , _EE $100; 07(1985; 07/2013: 07/20151 _ $158.88 4.00%. $208.88 NA EE, „ $100 07/1985: 07/2013. ._07/2015' $50.00 ,. _.,,$158.88. . 4.00% $208.88 NA. EE $100. 06/1985: 06/2013: 06/2015:, $50.00, $158.88 4.00% $208.88 Calculated Value of Your Paper Savings Bond(s) Page 2 of 2 NA EE $100 06/1985 06/2013...06/2015 . $50.00: $158.88 4.00°l0 NA EE $100 06/1985 06/2013 06/2015!. .00 $$0 ' $158.88 4,00 NA EE $100 _06/1985 06/2013 06/2015 $50.00 $158.88. 4100%. $208.88. NA EE $160 05/1985 05/2013. 05/2015, $50.00 $158,88 4.6o% $208.88 NA EE $100 05/1985; 05/2013 05/20151 $50.00. $158 8$ 4,00% $208.88; NA EE $100 05/1985. 05/2013 . 65/2015; $50.00, $158.88: 4,00%j $208:88 NA EE .. $100- 45fI9$5: 05/2013_.,,. 05'/2015;-_ 4.00%; $208.88x, _ NA .EE $100: 05/1985 05/2013'. 05/2015' . $50.00 .. . $158,88 „4.00%. $208.8$ NA EE $100: 04/1985; 04/2013,;,, 04 2015 0 l $so.001ss.8s „a oo /° $208.8s:. NA EE $SOQ; 04/1985. 04J2013,_. 04/2015: ., .$5014 - ,,. $158.88_.. ..400°t° $20$.$8', NA. EE $100 04/1985: 04/2013 64/20151"' 4,001°: NA EE 64/2013; _ $50.00, ... ° .,.. $.208.88:.. $100. 04)1985: 04/2015: $50.00 $158.$$. 4.00%: $208.8$; NA; .,EE _ ,_$100, 03/1985: 03/2013; 03'/2015, NA EE $50.00_ $158 $8` 4 00,10 _ $248.88 - ... $100: 03/1985 03/2013. 03/2015w, $SO.QO $158,88 4.00%' $208:88: NA . EE ,_$I00. 03/1985:;, 03/2013` _03/20151_; . $50.001 $158.88 .., 4. 00% . $208.88. NA EE $100: 03/1985: 03/2013 03/2015/ $50 00 $158.88 4.00%i $208.88; NA; EE__'. ..$,100 02/I985 02/2013 02/2025 ., $50.00 $158.W ._.4 00°l0 ...._ $208.88, _ ..... NA. EE $100 02%1985 02/2013 02/2015 $158 88_ __4 00% ... $208.88,; , NA EE $100 02/1985: 02%2013! 62/2015; _ $50.00' $158.8$; 4 00%:. $208.88',11 NA: EE _ $100: 02,119$5 02/2Q13 02/2015; .. $50.00 $15$.$$:.. 4,00%; NA; EE $100; 01/1985; 07/2013 .01/20151, $56.00 $163,08; , 4.00%; $213.08; NA EE_ $100;_01/1985, 07/2013' 'O1/2015/... $50.00 $163.08: 4 00% $213.0$ NA EE_ $I00, O1/1985 07/2013# 01/2015; _ $50.60: $163,08!,,,-, _4 00% i $213.08,NA: EE. $100...-01/1985; 07/2013} 0112015:..., $50.00 - $163 0$ .__. 4.00%; $213.0$, _ NA EE $100: 12/1984 06/2013: 12/20141 0 NA EE $50.00 .... ...$163 08,;... ._4 00,/0,...... $213.0$.., . 8100 12/1984 06/2013. 12/2014x ._,. $50.M $16308_ 4.00%i $213.08.. NA EE, $100 12J1984 06!2013;. 12/2014 ,_ $56.06 163 08 ... 4 00°l0: _ ._.$. .. $213.08(........ NA EE _ ; $100 12/1984 06/.120.1,3,;.,_12/2014y ., $50,.00 $163 08.,_.,4.00%: $213.0$ NA, EE $100, 12/1984 06 2013; 12/20141 0 / $50.00 $1630$ 400 l0; $213,08, NA_ EE ..' $100 11'/1984 . 05/2013:- 11J2014:LL. -. o .. _.. $50.00 ..._$163 08., ...4 NA. EE _$100; 11JI984; 05/2013 11/2014.; _ $5010 _, $163 08 _.. 4.00%1., $213.08 1.NA; EE ..,'. . $100;_11/1984 05/2013 11/2014y,. $50.00 $163 0$.; 4 00%0. $213.08} NA: EE : _._$100 11/19841 05/2013 11/2014+ $5o.00 i $163,.08: 4.00W -_ $213.0$ NA. EE , ' __$100: 11/19$4 05%2013 -_11/2014'.., -, .$50.00 $163 0$„ _' 4.00% . $213._08 NA EE„ ' $100 10%1984 04/20131 .10/2010 ..., $50 00 $163 08 .....4 00%q_ $213.081 NA EE . - $100t 10,11984._04/2013 10/2014 . $50.001 $163.08. 4.00%: $213 48; NA :_ $100' 10/19$4: 04/2013? 10/2614: $50.0Q __.,.,.,$163 08„_ ..4 OD°!° _. „$213.08: NA EE. .; $160: 10/1984; 04/2013; 1,0/2014 $50.00 $163 0$ 4.00%; $213.08; Totals for 77 Bonds: 10 500.00: 1975752 30 2$7.52: Notes NI Not Issued NE Not eliglble.for payment P5 Includes 3 month interest penalty MA .Matured and not earning interest tp://www.treasurydirect.gov/BC/SBCPrice r iannnr ORRSTOWN FINANCIAL ADVISORS A Tradition of Excellence December 10. 2012 Robert G. Frey Frey&Tiley 5 South Hanover Street Carlisle PA 17013 RE: Estate of Verna R.Shafer Dear Mr. Frey, As per your request following is the account information for Verna R.Shafer. Account 4N2-585640(Pershing) IRA FBO Verna R.Shafer Established: October,2006 Beneficiaries: 7(see attached printout from Pershing) Date of Death Value: $ 52,304.18 Account 4N2-009971(Pershing) Verna R.Shafer Established: September,2007 Date of Death Value: $347,353.36 Account 68235190 Verna R.Shafer Established: October,2002 Date of Death Value: $ 15,308.35 1 have included a Combined Account Portfolio which shows the holdings in each account as of Date of Death. Please feel free to call with any questions. `Sincerely,/f Lisa A. Riggleman Registered Representative Encl: Combined Acct Port IRA Beneficiary List Securities and other investment products offered though Financial Network Investment Corporation,Member SIPC.The Orrstown Bank and Orrstown Financial Advisors are not affiliated with Financial Network. Holdings Investor Verna R Shafer Lisa Riggleman Combined Account Portfolio 68 Magaw Ave Orrstown Financial Services Date: 11/23/2012 Carlisle,PA 17015 427 Village Drive Created: 12/10/2012 Carlisle, PA 17015 717-249-3737 I Verna R Shafer Acct Name:IRA FBO VERNA R SHAFER CETERA INVSTMNT SVC AS CUST 68 MAGAW AVE CARLISLE PA 17015- 7618 Acct No:4N2585640 AcctType:Third Party As Custodian Retirement Account Rep.No:AWZ Asset Name Ticker Asset Type Mgt.Name Quantity Price{;} Value{;} }___--__ - _—� ,AT&T INC DOM T US STOCKS 7.00 34.36 240.52' BOND FUND OF AMERICA ABNDX FIXED INCOME AMERICAN 1,636.06 12.94 21,196.44 FUNDS BROKERAGE MONEY MARKET CASH BROKERAGE 3,606.55 1.00 3,606.55 MONEY MARKET COMCAST CORP NEW CL A CMCSA EQUITY 22.00 36.91 812.02 FIDELITY ADV MORTGAGE FMGAX BONDS FIDELITY 740.39 11.32 8,381.19 SECURITIES FUNDS INVESTMENT CO OF AMERICA AIVSX US STOCKS AMERICAN 391.73 30.44 11,92420 FUNDS IVK EQUITY AND INCOME FUND- ACEIX US STOCKS INVESCO 664.72 9.14 6,075.58 CLASS A INVESTMENT SERVICES INC. SPRINT NEXTEL CORP COM SER 1 S US STOCKS 12.00 5.64 67.66 Account Total: ;52,304.18 Acct Name:VERNA R SHAFER 68 MAGAW AVE CARLISLE PA 17015-7618 Acct No:00068235190 Acct Type:Individual Rep.No:19130 Asset Name Ticker Asset Type Mgt,Name Quantity Price{;} value(;) S INC FND OF AMECX BLEND AMERICAN 376.21 18.00 AMERICAN FUNDS 6,771.73 AMR A FUNDS BOND FUND OF AMERICA ABNDX FIXED INCOME AMERICAN 659.71 1194 8.536.62 FUNDS Account Total: ;15,308.35 Itwomplete 9 presented without a=mpanying disclosure pages Page 1 of 3 � r . Holdings by Investor Verna R Shafer Lisa Riggleman Combined Account Portfolio 68 Magaw Ave Orrstown Financial Services Date: 11123/2012 Carlisle,PA 17015 427 Village Drive Created: 12/10/2012 Carlisle,PA 17015 717-249-3737 Acct Name:VERNA R SHAFER 68 MAGAW AVE CARLISLE PA 17015-7618 Acct No:4N2009971 Acct Type:individual Rep.No:AWZ Asset Name _ Ticker Asset Type Mgt.Name Quantity Price($) Value($)� .AMERICAN FUNDS CAP INC BUILOR CAIBX EQUITY AMERICAN 2,067.91 52.86 109,309.83 A FUNDS AMERICAN FUNDS INC FND OF AMECX BLEND AMERICAN 1,953.76 18.00 35,167.68 AMR A FUNDS ;BANK OF AMERICA CORPORATION BAD DOMESTIC 43100 9.90 4,286.70! ,COM EQUITY BROKERAGE MONEY MARKET CASH BROKERAGE 23,848.82 1.00 23.848.82 MONEY MARKET COMCAST CORP NEW CL A CMCSA EQUITY 61.00 36.91 2,251.51' EATON VANCE PA LTD MAT MUNI A EXPNX BONDS EATON VANCE 5,258.81 10.44 54,902.00 -EXPRESS SCRIPTS HLDG CO COM ESRX US STOCKS 12.00 52.24 626,88 FHLMC MULTICLASS MTGPARTN FMCC331 BONDS 7,000.00 0.01 55.48 CTFS GTO SER 175 CL 175—H 965 9.500%08/15/21 B/EDTD 06115/90 GENERAL AMERN INVS INC PFD B GAM.PRB OTHER 202.00 25.61 5.173.22 5.95% CUM INGTON INGALLS INDS INC HII US STOCKS 4.00 41.00 16400 M&T BK CORP COM MTB US STOCKS 338.00 99.67 33,688.4611 NORTHROP GRUMMAN CORP COM NOC EQUITY 2800 65.36 1,830.08 ORRSTOWN FINL SVCS INC COM ORRF US STOCKS 499.00 8.50 4,241.50 PFIZER INC COM PFE US STOCKS 67.00 24.53 1,64151 PRAXAIR INC COM PX DOMESTIC 598.00 106.93 63,944.14 EOUITY WELLS FARGO CAP VII TRUPS WPK BONDS 24400 25.49 6,219.56 5.85% Account Total: $347,35136 Investor Total: $414,96549 Incomplete ii presented without accompanying disclosure pages Page 2 of 3 �• X R. 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J. 4 rv� ;� x� \ § z { } \ E [ E & } ƒ ! ƒ r 2 ƒ ) ( } ) / ! \ \ \ ) ~ ) } } } { . « - & § ) . � \ / - St MEMBERS V FMEPALCRFDFr OMON REGULAR SAVINGS ACCOUNT: Account Number/Suffix 304705-00 Date Account Established 04/20/2007 Principal Balance at Date of Death $437.78 Accrued Interest to Date of Death $0.06 Total Principal and Accrued Interest $437.84 Name of Joint Owner None CERTIFICATE OF DEPOSIT Account Number/Suffix 304705-50 Date Established 11/01/2011 Principal Balance at Date of Death $5057.46 Accrued Interest to Date of Death $3.63 Total Principal and Accrued Interest $5061.09 Name of Joint Owner None MEMBERS ISTT FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist December 11, 2012 Estate of: Verna R Shafer Date of Death: 11/2412012 Social Security Number: 201-18-4322 5000 Louise Drive P.O. Box 40 Mechanicsburg,Pennsylvania 17055 (800) 283-2328 www.memberslst.org