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Home My WebLink About04-1148 PETITION FOR PROBATE and GRANT OF LETTERS Estate of' Paul W. Chronister No. ~ - O~ -- \\q ~ also known as To: Register of Wills for the · Deceased. County of Cumberland in the Social Security No. ! 9 ! - 2 6 - 6 5 9 4 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut2zZl~ named in the last will of the above decedent, dated October 1 , 2002 ,19__ and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h last family or principal residence at I 322 Leidiqh Dr. Boilinq Sprinqs, PA 17007 (list street, number and muncipality) Decendent, then 92 years of age, died November ' ~ ~1~04 , at Above address 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: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ $ C~, ~ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) ~= Esther B. Chronister Lee R. Chronister~ ~ ~ I ~ 22 T,~i ~i ~h n~ 430 Lonq Rd ~ ~.~ Boi] ]no Snrino~. PR i7007 Roi 15n~ ~mr n~-~Ph . ~00 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tmive(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed~d subscribedc ~~/~ ~~~ befor~me th~s / ~ '~ day of / ....... ~ ~ 6 ~'~ ~egister ,/~. _ {~ ~ PETITION FOR PROBATE and GRANT OF LETTERS Estate of' Paul W. Chronister No. ~ - 0q -- ~\q ~ also known as To: Register of Wills for the , Deceased. County of Cumberland in the Social Security No. 191 - 26 - 659 a_ Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut__O_.l~ named in the last will of the above decedent, dated October 1 , 2 0 0 2 ,19__ and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h last family or principal residence at 1 322 Leidiqh Dr. Boilinq Sprinqs, PA 17007 (list street, number and muncipality) Decendent, then 9 2 years of age, died November t. ~ ~21~0 4 , at Above address Excep{ 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: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. ~ Esther B. Chronister Lee R. Chronister ~ O j g 1 q~ T.oi rtl gh Dr: 430 Lonq Rd. OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed~d subscribed ~t~ ~~~ before me this / 3'~ day of ~ ~ - $ j~ ( ~'~ ~egister ~ (~ ~~ Estate Of Paul W. Chronister , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW December ~)04 , 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 October 1 t 2002 described therein be admitted to probate and filed of record as the last will of Paul W_ Chr~ni.qt-~r and Letters Testamentary ; are herebygrantedto Esther B. Chronister and Lee R. Chroni.qt-o.r FEES Frances H. Del Duca #06269 V Probate, Letters, Etc .......... $ Short Certificates( ) .......... $ ATTORNEY (Sup. Ct. I.D. No.) Renunciation ................ $ 10 West High St. t Carlisle, PA $ ADDRESS TOTAL __ $. 71 7-249-1323 Filed PHONE ~l~:ll lhe information here given is correctl), copied frolll all original certificate of death dtlly filed with me as Thc original certificale will be forwarded to the State Vital Records Office for permanent filing. WAF1NING: It is illegal to duplicate this copy by photostat or photograph. ,.~-:,/~.. ~ ~, ~::%\ Local Registrar n 2 7 8 3 8 3 4 .... ' No. ~~ H105.143 Rev. 2/87 COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS wP~ CERTIFICATE OF DEATH IN NAME OF DECE DE NT(Fb, iI, M k~lle, Last) PERMANENT BLACKINK ~. Paul W. Chronister z Male ~ 191 __ 26 __ 6594 ~November 13, 2004 ,..-,~; ~.Cumberland /~Monroe Twp. ~d. 1322 Leidiqh Drive ,.~nm,.m,*,~omem.~. ,0. White ~ ......... ~. .~.Own Farm t~,.Far~er ~2. ~3. 12 ~ Married ~Esther B. Smee CE~S PA ~7~.~ ~.~r~ Monroe T~. 1322 Leidi~h Drive ~s,~c~ 16. ~oiliR~ ~pri~S~ PA 17007 17b.~ Cure.land ~L Jerr~ O. Chron~ster J~0 Nellie P Gree~or sther B. Chron~ster . ~.1322 Leidi~h Drive Boilin~ Sprin~s PA 17007 ~" ~ ~:~) ~ I =~" ~ ///~ r2~b. Nove~er 18, 2004 ~2,=Longsdorf Cemetery J2~d New Kin~sto~ PA 17072 ~~ m t~~ 3u~ Im' ~10343 L [~=. 219 North Hanover Street, Carlisle, PA 17013 ly ~e) ~ ' ~NG P~SlCIAN (Ph~idan ~di~ng ~u~ ~ d~ ~n ano~ ~c~n haspronoun~ d~ and ~mpl~ i~m 23) ~ ;:~NgU~C[NG ~D qE,~NG PHYSICIAN (~..dan ~. ....... dngd ........ ~ ~,e. d~th ~cu~ at the ti~. date. and p~ ..... d due to the ~use(s) and ....... ~d I LAST WILL I, PAUL W. CHRONISTER. of Monroe Township, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any wills previously made by me. I. I bequeath Fifty Thousand Dollars ($50,000) to my trustee, IN TRUST, to hold and to pay the income until my grandson, Adam Chronister, attains the age of thirty (30) years of age. If Adam fails to reach the age of thirty (30) and does not have children who survive him, then to distribute the principal to Lee R. Chronister. II. I bequeath Fifty Thousand Dollars ($50,000) to my son, Lee R. Chronister. III. I bequeath Fifty Thousand Dollars ($50,000) to my daughter-in-law, Lana H. Chronister. IV. I bequeath Fifty Thousand Dollars ($50,000) to the Otterbein United Methodist Church in Boiling Springs for upkeep and for preservation of the present building unless I have given Fifty Thousand Dollars ($50,000) for any purpose after date of this Will and before my death. V. I devise and bequeath the house at 430 Long Road to my son,t~ee R. Chronister. VI. I devise and bequeath all of the residue of my estate of what atu · and wheresoever situated to my wife, Esther B. Chronister. -T~ VIII. Should my wife, Esther B. Chronister, and I perish in a common disaster, or under circumstances which make it difficult to determine who of us died first, I direct that my wife shall be deemed to have survived me for the purpose of this Will, and I direct further that the provisions of this Will shall be construed upon that assumption, irrespective of any provisions of law establishing a contrary presumption. VIII. If my wife, Esther B. Chronister, does not survive me, I devise and bequeath my estate to Lee R. Chronister. IX. If any of the trusts created by this Will are identical in purpose with any of the trusts created by the Will of my wife, Esther B. Chronister, my Trustees have the discretion to consolidate such trust. X. All principal and income shall, until actual distribution to any beneficiary, be free of the debts, contracts, alienations and anticipation of such beneficiary and the same shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Trustees or Executors. XI. All estate, inheritance, succession and other taxes imposed or payable by reason of my death, and interest and penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal as if such taxes were administrative expenses, without apportionment or right of reimbursement. I authorize my Executors and Trustees to pay all such taxes at such time as may be deemed advisable. XII. My Executors and Trustees may retain any of the assets of my estate which come into their hands and shall invest and keep invested the principal of said trust estate in such manner and in such securities or other property, real or personal, and upon such terms and for such length of time as the Executors and Trustees shall deem meet and proper, it being intended hereby to give unto the Executors and Trustees full and complete authority to hold, possess, manage, control, sell, convey, encumber, lease give and execute options, invest and reinvest the whole and every part of the trust estate according to their sole judgment and discretion, without any limit upon their power and authority so to do, either by statue or otherwise. XIII. I appoint Esther B. Chronister and Lee R. Chronister to be executors of this my Last Will. XIV. I appoint Lee R. Chronister and Lana H. Chronister to be Trustees under this my Last Will. XV. I direct that neither my Executors nor Trustees shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will this /~t--day of October, 2002. ~~ (~'f .~J'~;'~ .... '(SEAL) The preceding instrument consisting of three (3) pages was on the date thereof signed, published and declared by PAUL W. CHRONISTER, the testator herein, as and for his Last Will, in the presence of us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. STATE OF PENNSYLVANIA :: SS COUNTY OF CUMBERLAND :: We, PAUL W. CHRONISTER, Frances H. Del Duca and Carol A. Morrow, the testator and 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 the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the 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 his knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testator · - Witness SUBSCRIBED, sworn to and acknowledged before me by PAUL W. CHRONISTER, the testator, and subscribed and sworn to before me by Frances H. Del Duca and Carol A. Morrow, this/~]/- day of October, 2002. Notary Pu~'~' ~__~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a~ Name of Decedent: Date of Death: Will No. Paul W. Chronister November 13, 2004 Admin. No. 21-04-1148 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on'or mailed to the following be~eficiaries of the above-captioned estate on : Name Otterbein United Methodist Church Adam Chronister Lee R. Chronister Lana H. Chronister Address 647 Forqe Rd.. Carlisler PA 17013 430 Lon Rd Boilin S rin PA 430 Lon Rd. Boilin S rin s PA 430 Long Rd., Boiling Springs, PA Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: 1/7/05 -~o~gnature - ' Name Frances H. Del Duca, Esq. Address 10 West High St. Carlisle, PA 17013 Telephone1717~249-1323 Capacity:_____ Personal Representative ~/_ Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-' 1 62 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CHRONISTER LEE R 430 LONG ROAD BOILING SPRINGS, PA 17007 __n,___ fold ESTATE INFORMATION: SSN; 191-26-6594 FILE NUMBER: 2104-1148 DECEDENT NAME: CHRONISTER PAUL W DATE OF PAYMENT: 02/08/2005 POSTMARK DATE: 02/08/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/13/2004 NO. CD 004926 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $11,659.66 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 300 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $11,659.66 GLENDA FARNER STRASBAUGH REGISTER OF WILLS V' CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Paul W. Chronister Date of Death: November 13, 2004 Will No. Admin. No. 21-04-1148 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on. or mailed to the following beneficiaries of the above-captioned estate on : Nam~ Address Adam Chrpnister 430 Long Rd., Boiling Springs, PA Otterbein United Methodist Church 647 Forge Rd., Carlisle, PA Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: 1/24/05 c;?d7//n.-k'A7 JJJJf/~ gnature Name Frances H. Del Duca, Esq. LL C)C LU - C) LL. . ,. N in Address 10 West High st. l;~: .,....- ~ Carlisle, PA 17013 "-"-'. c::- K cc.:: v (;. tel 1-: ;:;--;-~ "-.-...-.,"-- c~. " ~S~; (j IF) 0J Telephone ( 7~7-249-1323 Capacity'_____ Personal Representative .",'... ~ cs ~ "'" x Counsel for personal representative , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CHRONISTER LEE R 430 LONG ROAD BOILING SPRINGS, PA 17007 __nnn fold ESTATE INFORMATION: SSN: 191-26-6594 FILE NUMBER: 2104-1148 DECEDENT NAME: CHRONISTER PAUL W DATE OF PAYMENT: 04/06/2005 POSTMARK DATE: 04/06/2005 COUNTY: CUMBERLAND DATE OF DEATH: 11/13/2004 NO. CD 005171 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $L680.10 I I I I I I I I TOTAL AMOUNT PAID: $1,680.10 REMARKS: L R CHRONISTER CHECK# 304 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Ki~S. SOhonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: FRANCES H DEL DUCA 10 WEST HIGH STREET InvoiceNo: Invoice Date: Estate of: Estate No: 291 4/6/2005 PAUL W CHRONISTER 21-2004-1148 vz CARLISLE, PA 17013 Qty 1 Fee Description Additional Probate Fee Total 70.00 $70.00 Total: $70.00 O1ecks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. , AEV-I500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 OFFICIAL USE ONLY 2004 - 01148 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 04 1148 COUNTY CODE YEAR NUMBER DATE OF DEATH (MM-DD-YEAR) November 13, 2004 DATE OF BIRTH (MM-DD-YEAR) October 6,1912 SOCIAL SECURITY NUMBER 191-26-6594 THIS RETURN MUST BE FIlED IN DUPLICATe WITH THE REGISTER OF WILLS DECEDENT'S NAME ILAST. FIRST. AND MIDDLE INITIAL\ CHRONISTER, PAUL W. (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Esther B. Chronister SOCIAL SECURITY NUMBER X 1. Original Return 4. Limited Estate 2. Supplemental Return 4a. Future Interest Comprise (dale of _It> after 12-12-82) X 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 7. Decedent Maintained a Living Trust (AIlach a copy of Trust) 10. Spousal Poverty Credit (da.a of death _ 12-31-91 and 1+95) 3. Remainder Retum (DIloof_.....1o 12.13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) 'Afts:u.....~n\ THIS SECTION MUST BE COMPLETED. NAME Frances H. Del Duca FIRM NAME (If Applicable) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: COMPLETE MAILING ADDRESS 10 West High Street Carlisle, PA 17013 TELEPHONE NUMBER 717-249-1323 5. Cash, Bank Deposits & Misc. Personal Property (Schedule E) 111 (2) (3) (4) (5) (6) $ 0.00 379,923.74 $ 0.00 ., OFFICIAL qSE ONLY 1. Real Estate ISchedule A1 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) $ 0.00 -'--'1 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Misc. Non.Probate Property 405,535.07 $ 0.00 c.: 'l (7) 27,076.10 (Schedule G or L) ...........................................................................................; 8. Total Gross Assets (total Lines 1-7) 10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I) (8) 812,534.91 (9) 84,612.64 ~~ $ om 9. Funeral Expenses & Administrative Costs (Schedule H) 11. Total Deductions (total Lines 9 & 10) (11) 84,612.64 12. Net Value of Estate lLine 8 minus Line 11 \ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been 1121 (13) 727.922.27 50,000.00 M20rtP. (~l'hp.rhllp..1\ 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 677,922.27 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 17. Amount of Line 14 taxable at sibling rate x .12 (15) (16) (17) (18) 500,856.17 5,403.43 $ 0.00 x 16. Amount of Line 14 taxable at lineal rate 120,076.10 x .045 18. Amount of Line 14 taxable at collateral rate 57,000.00 X .15 8,550.00 19. Tax Due 2o.D 1191 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 13.953.43 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Complete Address STREET ADDRESS 1322 Leldlgh Drive CITY 1STATE IZIP Bolling Springs PA 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 13,953.43 11,659.66 613.67 Total Credits (A + B + C) (2) 12,273.33 3. InteresUPenalty if applicable D. Interest E. Penalty 4. TotallnterestlPenalty (0 + E) (3) If line 2 is areater than line 1 + line 3. enter the difference. This is the OVERPAYMENT Check box on Page 1 Line 20 to request a refund (4) $ 0.00 S. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (S) 1,680.10 A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 1,680.10 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; ~ b. retain the right to designate who shall use the property transferred or its income; c. retain a revisionary 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 on year of death without receiving adequate consideration? ~ 3. Did decedent CNIIr1 an "in trust for" or payable upon death bank account or security at his or her death? [==:J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? c=J Q::J F THE ANSWER TO /tN(OF THE PSOIE QUESTlONS IS YES, YOU MUST COMPLETE SCHEDULE GAND Fl.E rr /JS PART OF THE RElURN. No ~ B SIGNATURE DATE b -d c;- ADDRESS I (tf-..A.~ 6??_ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) (Ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 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.S%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a) (1)]. REV-I503eJ<' (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Paul W. Chronister FILE NUMBER 2004"()1148 AIr property Jolntly-owned with right of 8urvlvorshlp must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Gibb Financial Services (Cadaret Grant) 16 West Pomfret St., Carlisle, PA Accl No. 43C.287455 (see attached) Bonds 100,042.90 MM 7,545.78 PCF 333.33 107,822.02 2. Legg Mason, 419 Stonehedge Drive, Ste. 2, Carlisle, PA (see attached) 156,487.61 3. Pursell Associates Klslak National Bank 21,269.92 4. Prudential Financial, 150 Corporate Drive Center, Ste.. 105, Camp Hili, PA Accl No. 03900169672 83,682.64 5. Oppenheimer & Co. Inc., 1015 Mumma Rd., Wormleysburg, PA, 17043 5 x 216,23 = 1081.15 plus Interest of 7,40 1,088.55 6. Van Kampen, The Bank of New York P.O. Box 463, East Syracuse, NY, 13057-0463 1PA 0082 209.99 x 34 = 7,139.66 plus Int. of 3.05 1 P A 0082 186.82 x 13 = 2,428.60 plus Int. of 2.68 9,573.00 TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) 379,923.74 REV-lsot EX . (1)-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF PAUL W. CHRONISTER FILE NUMBER 2004..01148 Include the proceeds of litigation and the date the prooeeds WIlle received by the estate. All property JolnUyqM18d with the right d 8\.I'WIor&hIp must be dIscIo8ed on Schedule F. ITEM NUMBER 1. DESCRIPTION Waypolnt Bank, P.O. Box 1711, Harrisburg, PA,17105 Relationship checking Acct. No. 100667849 60 Month Bump-Up Cert.1753270886 (matures 1/1/07) 59 Month Bump-Up Cert. 1754240126 (matures 1/9/09 , 60 Month Bump-Up Cert.1754240138 (matures 1/12/07) 59 Month Bump-Up Cert.1754246604 (matures 11/10/08) VALUE AT DATE OF DEATH 506.87 5,509.10 30,034.03 63,749.87 10,010.22 2. Orrstown Bank, P.O. Box 250, Shippensburg, PA, 17257 C.D. 5060068725 21,000. plus into of 32.82 C.D. 5060069402 35,000. plus Int. of 93.23 C.D. 5060069473 20,000. plus Int. of 2.40 C.D. 5060069902 20,000. plus int. of 6.97 96,135.42 3. M & T Bank 031003910943298 03100391 2515889 407070 25,000 = 71.50 27,800 + 37.27 94,427.60 + 1.31 25,071.50 27,837.27 95,428.91 J 4. F & M Trust, P.O. Box 6010, Chambersburg, PA, 17201 C.D.016-2979719 30,000 plus Int. of 38.07 30,038.17 5. Wachovla Bank N.A., P.O. Box 40028, Roanoke, VA 24022 21,213.71 TOTAL (Also enter on line 5, Recapitulation) (If more space Is needed, insert additional sheets of the same size) 405,535.07 REV-1510 EX + (1)-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TI>:X RETURN RESIDENT DECEDENT ESTATE OF Paul W. Chronister SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2004-01148 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY % OF DECO'S ITEM INClUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH INTEREST EXCLUSION TAXABLE NUMBER A TT ACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) VALUE 1. Lee R. Chronister -430 Long Road, Boiling Springs, PA Series E Bond Issued February 1959 -1,000 4O-yr. Bond M4000 311472E 7,661.20 3,830.60 3,830.60 2. Lee R. Chronister Series E. Bond Issued January 1964 - 500. 40-yr Bond 086 1298036 4,491.00 2,245.50 2,245.50 3. Paul W. or Esther B. Chronister -1322 Leldlgh Dr., Boiling Springs, PA Series HH Bond #M4838652 HH (Issued 07/1993) 1,000.00 1,000.00 (1,000.00) Series HH Bond #M4838653 (Issued 07/1993 1,000.00 1,000.00 (1,000.00) Series HH Bond 1,000.00 1,000.00 (1,000.00) 4. Lana Chronister, daughter-in-law - 430 Long Rd., Boiling Springs, PA 10,000.00 O. 3,000.00 7,000.00 Transferred November 11, 2004 5. Adam Chronister, grandson - 430 Long Rd., Boiling Springs, PA 10,000.00 O. 3,000.00 7,000.00 Transferred November 11, 2004 6. Esther Chronister, wife -1322 Leidlgh Dr., Boiling Springs, PA 10,000.00 O. 10,000.00 (10,000.00) Transferred November 11, 2004 7. Lee R. Chronister, son - transferred November 11, 2004 10,000.00 O. 3,000.00 7,000.00 8. 430 Long Road, Boiling Springs, PA - rental property 83,220.00 41,610.00 (41,610.00) Spouse - Jointly owned with decedent TOTAL (Also enter on line 7, Recapitulation) 27,076.10 .. (If more space IS needed, Insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Paul W. Chronister FILE NUMBER 2004. 01148 Debts of decedent must be reported on Scheduie I. ITEM NUMBER A. 1. B. 1. 2. 3. 4. 5. 6. 7. DESCRIPTION FUNERAL EXPENSES: Hoffman-Roth Funeral Home Loyal Bible Class - Luncheon Carlisle Memorial Service - stone 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 Fees Frances H. Dei Duca Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Esther B. Chronister Street Address 1322 Leidlgh Drive City Boiling Springs Relationship of Claimant to Decedent State PA Zip 17007 Spouse Probate Fees Accountant's Fees Tax Return Preparer's Fees Sentinel Cumberland Law Journal Overnite Mail Misc. reimburse executor for payments made on behalf of decedent Vvehicle-70.07; Met Ed-71.24; gas-570.57; combining-175.; hauling-87.; Medicare-178.25, 190.30; taxes 225.,553.50; painting (10/26-11/19)-1,292.; paint-241.93; Sprint-58.36 Checks not cleared on date of death Reserve AMOUNT 8,782.50 255.00 912.00 25,000.00 3,500.00 436.00 137.03 75.00 12.15 3,713.16 41,489.80 300.00 TOTAL (Also enter on line 9, Recapitulation) 84,612.64 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00)) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Paul W. Chronister FILE NUMBER 2004. 01148 RELATIONSHIP TO DECEDENT A/.OJNTOR NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not LIst Trustee(s) SHAAE OF P.'rrAlF TAXABLE DISTRIBUTIONS [include outright spousal distributions, and I transfers under Sec. 9116 (a) (1.2)J 1. Adam Chronister (in trust) Grandson 50,000.00 430 Long Rd., Boiling Springs, PA 17007 2. Lee R. Chronister Son 50,000.00 430 Long Rd., Boiling Springs, PA 17007 3. Lana Chronister Daughter-In-law 50,000.00 430 Long Rd., Boiling SprIngs, PA 17007 4. Esther B. Chronister Spouse Residue 1322 Leldlgh Dr., Boiling Springs, PA ENTER OOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN M30VE ON UNES 15 THROUGH 18, f.>SAPPROPRIAlE, ON REV-1500 COVER I ClI-IJ:!:T II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. Otterbein United Methodist Church 50,000.00 Bolling Springs, PA, 17007 TOTAL OF PART II - ENTER TOTAL NON- TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 50,000.00 (If more space IS needed, Insert additional sheets of the same size) / F & M Trust Company RE: Paul W. Chronister ACCOUNT INFORMATION DATE OF DEATH November 13. 2004 CHECKING SAVINGS ~CERTIFICATE OF DEPOSIT SAFE DEPOSIT SHARES OF STOCK DATE OPENED 10/01/2004 DATE CLOSED still open ACCOUNT NUMBER 016-2979719 . - ACCOUNT BALANCE AT DATE OF DEATH $30,000..00 ACCRUED INTEREST $ 38.07 TOTAL ACCOUNT BALANCE $30,038.07 NAME(S) ON ACCOUNT Paul W. Chronister REGISTRATION OF ACCOUNT Individual --------------------------------------------------------------- ACCOUNT INFORMATION CHECKING SAVINGS ___CERTIFICATE OF DEPOSIT SAFE DEPOSIT SHARES OF STOCK DATE OPENED DATE CLOSED ACCOUNT NUMBER ACCOUNT BALANCE AT DATE OF DEATH ACCRUED INTEREST TOTAL ACCOUNT BALANCE NAME(S) ON ACCOUNT REGISTRATION OF ACCOUNT ~ ORRSTOWN BANK December 8, 2004 Frances H. DelDuca Attorney at Law 10 W. High Street Carlisle, P A 17013 RE: Paul W. Chronister To Whom It May Concern: The following is a statement of value as of the date of death, November 13,2004, of Paul W. Chronister. Certificate of Deposit ---- ~--._--- ~- .._------~--~ -~--- 2 1 000'00 + 5060068725 35 oeo'oo Face Value $21,000.00 20 GOO-O() + Interest 32.82 20 000'00 + 96 000'00 s 5060069402 32-82 + Face Value $35,000.00 93-23 f. Interest 93.23 2-40 + 5060069473 6'97 + 96 135'Lr2 (' Face Value $20,000.00 .J 96 135'42 T Interest 2.40 5060069902 Face Value $20,000.00 Interest 6.97 These are the only accounts Mr. Chronister had with Orrstown Bank. If you have any questions, please call me at 717-240-0808. Imelda N. Stevison Customer Service Representative PO Box 250 · Shippensburg. PA 17257 · (717) 532-6114. (717) 532-4143 Fax. www.orrstown.com 499 Mitchell Rd Millsboro, DE 19966 FAX: 302-934-2955 Phone: 1-888-502-4349 Opt #2, Opt # 3 M&TBANK Fax To: Raj Borgaonkar From: Nancy Clagett Branch Sales Associate Records Mgmt Dept / Date of Death Unit Fax: 717~241-7792 Pages: 1 Phone: 717-241-7790 Date: December 23, 2004 Re: Balances on Accounts for Paul W Chronister o Urgent o For Review 0 Please Comment 0 Please Reply o Please Recycle Account Number 031003910943298 031003912515889 407070 15004202120016 Balance as of 11/13/04 $25,000.00 $27,800.00 $95,427.60 $ 0.00 +Accrued Interest $71.50 $37.27 $ 1.31 $ 0.00 Total Balance $25,071.50 $27,837.27 $95,428.91 $ 0.00 Per our phone conversation on December 23, 2004, the balances on the account numbers you requested for the date of November 13. 2004 are liste<j above. "'lWay~qi!1J p.o. Box 1711. Harrisburg. Pennsylvania 17105-1711 Member FDIC COMBINED STATEMENT DATE 11-14-04 PAUL W CHRONISTER 1322 LEIDIGH DR BOILING SPRINGS PA 17007-9659 017-1141 CHECK 21 ACT A NEW FEDERAL LA~ EFFECTIVE 10/28/04. INCREASES EFFICIENCY & SECURITY OF U.S. CHECK PAYMENT SYSTEM. YOUR NOVEMBER STATEMENT CONTAINS MORE INFORMATION. QUESTIONS? VISIT WAYPOINTBANK,COM x_ _ - - - - _ - - - - - -YOUR ACCOUNTS WITH US- --YOUR DEPOSITS-- ACCOUNT NBR RELATIO~SHIP CHECKING 100667849 60 MONTH BUMP-UP CERTIFICATE 1753270886 Matures on 2-01-07 5-tJ"1<10 Wfi,fttlMp--:-tjr-fff+H +CkH------cc. 1--;7 5 4t-#.12:6- Matures on 2-09.09 60 MONTH BUMP-UP CERTIFICATE Matures on 1-12-07 59 MONTH BUMP-UP CERTIFICATE Matures on 11-10-08 * 1754240138 1754246604 BALANCE 506.76 000 5,500.00 -~-o..o (f-~--40-.--0jlO . 0-0 ,000 63,647.57 .000 10.000.00 -Total of Your Deposits- 109.654,33 ACCOUNT TYPE OF ACCOUNT 100667849 RELATIONSHIP CHECKING AVERAGE BALANCE 505.86 PREVIOUS B.4LANCE DEPOSITS 1iITHDRAvJALS CH,AR GE S INTEREST ENDING BALMJCE 505.86 .00 .00 .00 .90 506.76 'X - - - - - - - _ _ _ _ _ INTEREST SUMMARY- - - - _ _ _ _ A INTEREST EARNED FROM 10/12/04 TO 11/14/04 DAYS IN PERIOD INTEREST EARNED ANNUAL PERCENTAGE YIELD EARNED INTEREST PAID THIS YEAR INTEREST WITHHELD THIS YEAR . - - - - - - - TRANSACTION SUMt1ARY - - - - - - - - - - TRANSACTION DEPOSITS/ DATE DESCRIPTION CREDITS 11:14 INTEREST PAYMENT 90 * 33 .90 1. 99 % 6,76 .00 r. * CHECKSf DEBITS BALANCE 506.76 THANK YOU FOR BANKING AT WAYPOINT BANK Customer Service Tal/-Free 1-866-WAYPOINT (1-866-929-7646) . In York Area 717/815-4500 www.wauoolntbankr-nm POD-502 (8/02) OPPENHEIME.&.. Oppenheimer & Co. Inc. 1015 Mumma Road Wormleysburg, PA 17043 800-722-2294 Member of All Principal Exchanges December 3, 2004 Mrs. Esther Chronister 1322 Leidigh Drive Boiling Springs, PA 17007 Dear Mrs. Chronister: Please accept my condolences for your loss of a loved one. As you requested, the registration of the account is Paul W. Chronister. The 5 units of P A Insured Municipal Income Unit Serious 174 is the only security in the account. Please find below the Friday and Monday prices of the unit trust to complete the date of death evaluation. There also was a cash balance of $ 7.40 on November 13, 2004. November 12, 2004 Market Price $216.22 November 15, 2004 Market Price $216.24 If you have any further questions, please do not hesitate to call. ichael B. Coleman Financial Advisor MBC/dh LEGG MASON Account Statement P~~~D Legg Mason Wood Walker, Inc. M_HeN Y",*SIllc1<~,1nc.iMfIrtJer SFC Page: 1 Account: 360-02215 F.A.: GM4 November 30, 2004 Last Statement October 31, 2004 153694 PAUL W CHRONISTER 1322 LEIDIGH DRIVE BOILING SPRINGS PA 17007-9659 GREG L MCMULLEN LEGG MASON WOOD WALKER INC 419 STONEHEDGE DRIVE SUITE 1 CARLISLE FA 17013-9128 (717) 258-4363 (800) 348-1776 1...111...111...11,"1...11.1...11...1.1.1.1....1.1..1.1..1.11 Cash Balance Municipal Bonds Certificates of Deposit Mutual Funds 39,849.53 35,485.35 50,818.50 29,577.82 This Month Year to Date Other Income Credit Interest Dividends Interest 40.41 113.71 413.66 567.78 232.56 1,217.43 3,426.14 4,876.13 This Statement 155,731.20 Taxable Income Last Statement 155,787.40 \ Tax Exempt Income You may have purchased mutual funds, annuities, limited l \.1 partnerships or other investments which are not reported as VAl.-U t'ITO IV II \ 5 0.,. positions on this statement. If so, you will receive periodic tJ I!I ( CO statements directly from the fund, insurance company or If, ~S 57t./ ./fS+ 1'1 &./. "1"1 +) ~ . f f partnershIp. I III .._ J ,L I ,. t.'-""Ul . n... rt~ 1 146.57 421.21 2,473.70 2 Opening Balance Closing Balance Cash 39,498.20 +- 1.g'".qt:J 39,849.53 Date Transaction Quantity Description 11/15 INTEREST WEST CHESTER PA AREA SCH DIST G/O RFDG DUE 11/15/2008 4.100 REG INT ON 15000 BND REC 10/29/04 PAY 11/15/04 11116 INTEREST FIRST ALLIANCE BK JACKSONVILLE FLA C/D FEDL INSD TO 100M ACT/365 DUE 01/16/2007 5.000 REG INT ON 25000 BND REC 11/01/04 PAY 11/16/04 11/29 DIVIDEND **FEDERATED MUN SECS INCOME TR PA MUN INCOME FD CL A SHS RECORD 11/23/04 PAY 12/01/04 DIVIDEND RATE $ 0.045 11/29 REINVESTMENT 9.702 **FEDERATED MUN SECS INCOME TR FA MUN INCOME FD CL A SHS REINVEST PRICE $ 11.72 Price Amount $307.50 106.16 113.71 113.71- Statement Continued on Reverse Side See Enclosed Brokerage Account Statement Disclosure For Important Informatiou . -- - - GIBB FINANCIAL SERVICES, INC. LAURIE LAKE Financial Adviser 16 W. Pomlret St. (717) 249.3737 Carlisle, PA 17013 FAX (717) 249-8010 Web Site: www.gibblinancial.com f:!!n )> >< <>> (II <'l> '" 0..::T (II c_<>> CI) =::s ::s _0 0.. "'" -fo n ~ i~ el ::T ~ m 5' .s:l C n "' ~. C") l>> I CD "'" ::s S' VI" :s Investments & Insurance Branch Office: Cadarct, Grant & Co" Inc. ~1cmhcr: NASD & SlPC t. ~c ~;: ~= ~.. co!:; ..~ SC ~ 2 I ~ w 5; '" .. n en ~ ~ ~8 -. ;; en u, c::d~ c!; N <.n :.... cc> "" .... ~!;< :jc:~ .:::!i2; N~i' .j:>. iiI <p !; -. W;;.l:!1. -...lm):o ~ ~ ~. W ttP- 'Itl g~~ ~ r'" Zt""'.4- o~<: ~5!O... ~:I:. OU c.n~~ ;1; t'r.l ;;t:1 ..... --4 o o -.j I CO en c:.n CO - n - 0 - 0 - 0 -0 :-g _ 0 _ 0 -... _w -0 - lA - .. :"g - .. - ... - 0 -0 : t; - - - ... 0 ,-.... ...:> l J ~.. ~ ... r' ~ .... - r--1 ~~ ~ ~;;~~ .. ..,,;a ~ ~ ... In CJ ~l~. ....Ii ...... Siz U1"< o_ w ..., o w I I:' IlL If ~ ... iJ. 0<0 ,." ,." 9~Qg' ~ &11 .:"""I <0 ....... Iii' '" i. ~~ e ;r 1:1'. ~ ~!9-ce i - Ii 0<0 ..... if ci 5.~~1 ii Cco,w ~ .... "" 0 II I az lfa~f ,. 2 r S' Sf! II [ a g~! :s B .... ~~(,nc -.{ 8 ~ -. I ~ ~ a l>> ~.. '#. *" ?fi- c ~ :;: "'" .. "' ....w s II i Ii l>> .... (') .... . ON G') .... CD - ~..., " l>> 1m k! :s n CI) .... I .... .... ~ N I 2 ~~~gG;" s:ag ~ll! ~ '" Dr ~ t.n::l.c.c-o (,1)0) (DOC') ~ ~ . ~g. ~g. ~~ g. ::s Cl <'l> ::s ('t) ~ s ~a -:I s lS. ~.g 1 ~... Q) ('1) 2. (1) ~ ~ -'" ('1) '" ... ... i or m c>> :: 0 .:..~i s;.= (il ~ -? ~ No liW18'" ~ No 0 ~~!'O~I "' = ~~8~ ... ~ ~ 6 5' '" "' g ;l ~I fi !i !l" i!!" [1 ...~ f ~ :1'0 .f~ "';: i ~ t~' i~ ~.o !ie- f: i:f l~ J~ ~ ~~ 'fil FO :z So .., .... IIII 1111111111111 1111 1111111111 1111 1111111111111111111111111111 Account Summary P43CLLAK CHRONISTER - 43C287455 11/15/2004 12:57:07 \ \ 1)00 /I / i 3 { oLl 5:rlu.rdA.y Balance Information as of 11/12/2004 Long Market Value: Short Market Value: Tech Short: Net Balance: Cash Avail: 100,042.90 0.00 0.00 0.00 0.00 Total FC: Total Equity: MMF Current: PCF Amount: 0.00 100,042.90 7,545.78 333.33 No Orders Holdings as of 11/12/2004 .. . . ... .. ;;{'t;;~1..q,r$P.;.'..~;.. ~...~",_.r~OJI~y 1 MMF... 7545.78 1 7,545.78 USD ~~Y~~lleIdA~~i.~~j'~;i;>;;... . Money Fund Cash ALLIANCEBERNSTElN CAPITAL RESV 2-'--- 2954j~- 2oooo:Oo--109A79--21~895.80 USD --.---..--------- Jb;d-~--- easj;---" -~ ERIE P A HIGHER ED--'-- BIDG AUTH COLLEGE REV GANNON VNIV PROJ RFDG 7.375% 06/01/08 DTD 11/01/86 CLB CLB 12115104 _________@100.000 AMBAC 3----3i33F~.:--.15OO0'OO----93_47.5---n-i4,021.25 -usi)"------------"--Bond USD --- Cash FEDERAL HOME Ll'\T MTG CORP MEDIUM TERM NTS 5.000% 05/15/23 RIE DTD OS/22/03 CLB CALLABLE FEDERAL HOME Ll'\T MfG CORP MEDIUM TERM NTS 5.000% 07/15/12 BIE DTD 07/25/02 CLB CALLABLE FEDERAL HOME LN MTG CORP MEDIUM TERMNTS 5.000% 07/15/20 BIE DTD 07/24/03 CLB .______._____...___....._. .__._________ .______. ""_.. __ ___.__ ...___._____,,______.._ .___ ______..___. _ CALLABLE 6 3133F... 30000.00 99.569 29,870.70 USD Bond VSD Cash" -- FEDERAL Ii6ME lli--- MfG CORP MEDIUM TERM NTS 5.000% 12/15/14 BIE DTD 12/05/02 CLB CALLABLE 4--.-3I33F.~-2oo00Jio------WO_._oi6----. 20,00i'20USD.----...-----------Bond USD----Cash _'_n -_._----_.--------~--------~------~--- 5 3133F... 15000.00 95.013 14,251.95 USD Bond USD Cash 7 ._-_.~...._-- ~4.93" T HOllse;Req~%(nl:l~ger~ HQ~ Req.$ N/A . -~~::=~:-~----I1E_~:-~r.1!t~ .:=:~~~-=_==-:=:-::~:=::- __.___ ____________...20% ____1,4~~q_.____._~_____ _ 10% 2,987.07 ~ ---------- -- --- O.c* 21 F395"80 + 1l1. 021-25 -I- 20 003-20 + 1fj 251-95 -I- 29 8'/0-70 -I- 7 5l:5.78 107 5B8-6f: s 10'7 C'ne. 6'~. ~} b d' li.', 'f r- -!3 " u;. -7 "'" ).->-. 5.J 6 (.'_1 X.-J .....,~. ',_ not a substitute for your account statements and confirmations_ This report is prepared as of trade date rather than settlement date and may be prepared on. different n sources that Pershing believes to be reliable, but Pershing cannot guarantee the llCCUIlICy of this information or the reliability of these sources. If you find t ProfesslOnal Page 1 - - . THE BANK OF NEW YORK NEW YORK'S FIRST BANK. FOUNDED 1784 BY ALEXANDER HAMILTON December 3, 2004 Esther Chronister 1322 Leidigh Drive Boiling Springs PAl 7007 RE: PENNSYLVANIA INSURED MUNICIPAL INCOME TRUST SERIES 82 & 87 AlC: 02502560 N/O: PAUL W CHRONISTER Dear Ms. Chronister: Thank you for your recent inquiry concerning the referenced Unit Investment Trusts. The per unit value of the referenced funds was as follows: Fund & Series Trade Date Units Bid Price Accrued Interest IPA0082 11/12/04 34 $209.96 $3.01 IP A0082 11/15/04 34 $210.02 $3.05 IP A0087 11/12/04 13 $186.79 $2.65 IP A0087 11/15/04 13 $186.84 $2.68 Due to the fact that the Date of Death was on a Saturday, we listed the values on Friday, November 12th and Monday, November 15th for the referensed funds. _ We trust this information proves helpful. If you have questions or require further assistance, please call our Customer Service Department at (800) 856~8487 . We look fOlWard to being of service. n~~~~ ~t;Walters Unit Investment Trust Customer Service Department P.O. BOX 463, EAST SYRACUSE, NEW YORK 13057 - 0463 FROM PURSELL ASSOCIATES INC FAX NO. :717 243 3216 Jan. 11 2005 03:48AM P2 .'vp rVI _tZ ,7'-(~~1 Q~,y'l'Jd<<4-f.(~.l G!Tnc. Final'lcl~1 Consultants December 9, 2004 Mrs. Esther B. Chronister 1322 Lcidigh Drive Boiling Springs, PA 17019 Dear Mrs. Chronister: Per your requ.est, dated December 2,2004, I am providing you with the infonnation concerning Mr. Chronister's holdings with ua. --<._'~'-~-'."--~----.~-l Paul W. ChrtJIIlster ~ -UA;,VnTY--.--DESCRIPTioN~' PRICE ACCRUED VALVEI\- I 20,000 I Kislak National Bank 96.497 57.53 5% 10/23/2014 1,912.50 Eve~en Money Mkt 1.00 .49 "ToiafAccount Value as ofNovember13. 2604 .--::" .........,........,...... 19,356.93 1.912.99 21,269.92 Please be udvised that the Kislak National Bank CD has the 'Death Put' option. This can be put back to Kislak National Bank at face value (par). We will need to transfer the above listed holdings into an Estate account for Mr. Chronister. In order to do this, we will need to have a death certificate. an Affidavidt of Domicile, a Short Certificate and new account paperworlc completed by the Executor(ix) of the estate. When you are ready to begin this pTOceSS, or should you need any additional information, please contact us at 243-Q6t 9. Sincerely,. Richard B. Pursell, President Pursell Associates, Inc, The above ll\l"~'l'la")' ,.rpri""'ll-/<(uotwatatisliel hu l>CCtl ool<ioincU frQm &Q,,=& Ildicvqd l(l bet\!lIablc. but 1li nulllellOSBSl'fly ooml'lcl1:O llj)(l ct1tt\(l( bt: I:lJlITaI\tccd. Price, l'Ilily nut rdlccl the valU(l1ll which lieCuritlCi C(>\llcl "" .uJd, l'his RUmmary IS fol' inf'omwuunal purjl(lSQS only, Pwo! rc:au!t!l do 'lOt llldicale lubm: performance. 205 Y4nk R~")ad · Carlisle, PA 17013 · ('717) 243-0619 · 1-866-44.3-0619 . Fax (717) 243-3216 5t<.1Ullll5 m oIftsD:l :Ilraujl;h W.rh~v;. s..:uriti... Jlinanciol !11,""",~, I U:, M-o.. ~~I ~IIJ<; / ,.....-....... ,..-.... I'''' C.ID ::l':.JOd IOJ..\..U- ",'I' ~ t-j g- O ~ 11 ;1 .... (t) N a. (C Cl-< -. .~ ~ C/) .... ~ tu ~ - (") i ! C) ,....,.. ~ 0 t: :::s _._--._-~ - -- -. tf) Q) ~ c: "\: ,....,. t:. <- H Q) ~ ~ - ft .... . .." ~ ...... s::: Q a :;, ~. ~. 0.. $' g ~ Q) 0 \w11 :J 1-1'\ ~ ~. Q.. ~ S .0 (l) 'CI) p. ~. ""0 ,.... e?- :1. (") .f;/'t .f;Fl -$ <t> c ~ ~ t: I () ...s:. C! , ;. -" ,:" , .-~~:~i,: to ~ ,..... " . . (t) .s;;... "k., ' en ,;,~/ Q.. t).) -. ~ 08-08-2005 CHRONISTER 11-13-2004 21 04-1148 CUMBERLAND 101 APPEAL DATE: 10-07-2005 ( See reverse side under Objections) A.ount Re.ittedl I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE _ RETAIN LONER PORTION FOR YOUR RECORDS - REY:is4'-Ex-AFP-io3:osj-NoTIcE-OF-INHERITANCE-TAX-APPRAISEMENT:-ALLOWANCE-OR--------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX PAUL W FILE NO. 21 04-1148 ACN 101 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RECORDI!BJilfiFI6II= :tilIllERITANCE TAX ~~Ii\E~EiIJ-" X~l.\llIANCE OR DISALLOWANCE , "oF DEOOCTIDllsc AIlll ASSESSI1ENT OF TAX FRANCES H 10 W HIGH CARLISLE DEL DUCA ST ZOOS AUG -5 Mill: 5)1ATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN C~ !:!Jll rr L'_...\ <-i.- CC'" ",,,~ '-11--_;:', 'I" ClJ''i " ' 1:'::iT PA 17013 ESTATE OF CHRONISTER TAX RETURN WAS: I I ACCEPTED AS FILED I XI CHANGED SEE I~ an assessment was issued previously, lines 14, IS and'or 16, 17, 18 and 19 will re~lect ~igures that include the total ~ ALL returns assessed to date. ASSESSMENT OF TAX: IS. Allount of Line 14 at Spousal rat. (15) 16. Aaount of Line 14 taxable .t Lineal/Class A rat. (16) 17. AllIOUIlt of Line 14 at Sibling rat. (17) 18. A~t of Line 14 taxable at Coll.teral/Class Brat. (18) 19. Principal Tax Due X DI RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. HortgageslNotes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. .Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets III 121 131 I'll 151 161 171 .00 379.923.74 .00 .00 405.535.07 .00 27. 076.10 IBI APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsi Non-elected 9113 Trusts (Schedule .J) 14. Net Value of Estate Subiect to Tax 191 1101 84,612.64 .00 1111 1121 1131 11'11 NOTE: 500,846.17 X 177,076.10 X .00 X .00 X DATE 02-08-2005 04-06-2005 IlUKIlER CD004926 CD005171 + INTEREST/PEN PAID I-I 398.42 .00 AHOUNT PAID 11,659.66 1,680.10 ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE *' REY-1547 EX AFP (06-05) PAUL w DATE 08-08-2005 ATTACHED NOTICE NOTE: To insure proper credit to your account, s~it the upper portion of this for. with your tax pay..nt. 812,534.91 84.61;0 64 727,922.27 50,000.00 677,922.27 00 = 045 = 12 = 15 = .00 7,968.42 .00 .00 7,968.42 1191= 13,738.18 5,769.76CR .00 5,769.76CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FDR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY BE OUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.I REV-1470 EX (6.8"1 '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME FILE NUMBER Chronister, Paul W. 2104-1148 REVIEWED BY ACN Daniel Heck 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES J 3 Changed tax rate from 15 percent to 4.5 percent since a daughter-in-law is a lineal beneficiary. ROW Page 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C{:rnDjE;~E-&rJ,"'rA~eE TAX ~STATE'MEr~rr"OF ACCOUNT REV-1607 EX AFP (03-05) 2e;Jr~ :~,r'T -7 n ~_~ C Ii I.D4;J;E ! 'ES'fATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 09-12-2005 CHRONISTER 11-13-2004 21 04-1148 CUMBERLAND 101 PAUL W ("'1 (,m FRANCES H DEL DUCA 10 W HIGH ST CARLISLE PA 17013 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ..... RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF CHRONISTER PAUL W FILE NO.21 04-1148 ACN 101 DATE 09-12-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-01-2005 PRINCIPAL TAX DUE: 7,968.42 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-08-2005 CD004926 398.42 11,659.66 04-06-2005 CD005171 .00 1,680.10 08-22-2005 REFUND .00 5,769.76- TOTAL TAX CREDIT 7,968.42 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRl, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l ~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Paul W. Chronister Date of Death: Nov. 13, 2004 Will No. Admin. No. 2004-01148 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes ~ 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 repr~entative file a final account with the Court? Yes No ~. b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ~No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Da te : 9/ 1 9/05 d~ oId~ nature Frances H. Del Duca Name (Please type or print) ~ .:-:i 10 W. Hiqh St., Carlisle, PA Address " (~, 1',... ( 717) 249-1323 Tel. No. (" ) I Capacity: Personal Representative c ~Counsel for personal representative '" t..-' (MAH:rmf/AM3) \.... <:,.