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HomeMy WebLinkAbout04-1153Register of Wills of Cumberland County, Pennsylvania Estate of also known as PETITION FOR GRANT OF LETTERS HaroldM. Keen No. ~i¢ 0~ - II 5_~ , Deceased Social Security No. William R. Keen, Elizabeth A. Keen and Jesse H. Keen 173-05-9918 (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioners are the executors named in the Last Will of the Decedent, dated June 21, 2004 and codicil(s) dated Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: NO EXCEPTIONS B. Grant of Letters of Administration Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I ~, Name~ Relationship Residence I (cd~LETE IN ~- CASES:) ~ch additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 871 Cranes Gap Road, Carlisle, North Middle[on Township, Cumberland County, Pennsylvania Decedent, then 85 years of age, died December ~, 2004, at Carlisle Reqional Medical Center, Carlisle, Pennsylvania Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ........................................................................................... $ 2,000,000.00 (If not domiciled in PA) Personal property in Pennsylvania ...................................................................... (If not domiciled in PA) Personal property in County ............................................................................... Value of real estate in Pennsylvania ............................................................................................................................ $ 1,350,000.00 Total .................................................................................................................... $ 3,350,000.00 Real Estate situated as follows: 126 Sheaffer Road, Carlisle, Pennsylvania and 871 Cranes Gap Road, Carlisle, Pennsylvania Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence William R. Keen 861 Cranes Gap Road Carlisle. PA 17013 Elizabeth A. Keen 680 Cranes Gap Road Carlisle, PA 17013 Jesse H. Keen 1487 Fairmont Ddve HarHsbur~, PA 17109 Oath of Personal Representative Commonwealth of Pennsylvania County of Sworn to and affirmed and subscribed before me this I -/Th~ day of 2004 Elizabath ~. Keen V' ~'! ' Jess~een The Petitioners above-named swear and affirm that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioners and that, as personal representative of the Decedent, Petitioners will well and truly administer the estate according to law. d/'.~~./"/~ ' William R. Keen Deceased ~ ~AN~:~NOW~.-~. D~CC~I~E-J~ i~ ,20 0 't , in consideration of the Petition on the reverse s~(fi~ hereon,a~absfactory proof hawng been presented before me, IT IS DECR~EED that Letters [] Testamentary [] of Administration are hereby granted to ~N',bLiRI'Yl ~ j~tZE-h.J; E. LIZ-A15ETW A. I(E~N ~ ¢ ~3.5E ~. in the above estate and that the instrument(s) dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters Short Certificate(s) .......... $ Renunciation .................. $ Affidavit ( ) ................. $. Extra Pages ( ) ............ $ Codicil ..........................$. JCP Fee ........................ $ Inventory ....................... $ Other ............................$ zq DO TOTAL ................ RegisterofWill, ~O /J V'['r~-)! ,';, ,, //' Attorney: StanleyA. Smith i.D. No: 33782 Address: Rhoads & Sinon LLP, PO Box 1146 1 South Market Square, Harrisbur.ql PA 17108-1146 Telephone: 717-233-5731 EC 8 200 Harold M 85 Cumberland .,Chairman of Board Carlisle COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH (Coroner) Keen 2 }~ale a 173-05-9918 ~ December 5, 2004 )ct 23,1919 7'Lancaster, PA ~ ~ - [~ ~"0~ ~ ............. I ....................... ffman-Roth Funeral Hc~e Occlusive Coronary Artery Disease Chief Deputy December 6~ 2004 Todd C. Eckenrode,Chf.Dep. Coroner 6375 Basehore Rd., Suite #1 Mechanicsburg, Pa. 17050 LAST WiLL AND TESTAMENT HAROLD M. KEEN I, HAROLD M. KEEN, of North Middlcton To~vnship, Cumberland County, Pennsylvania, being of sound and disposing mind and me~nory, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. I am a widower as my wife, Alberta lq. Keen, has prcdeceased me. My children are Elizabeth A. Keen, Jesse H. Keen and William R. Keen. As used hcrein the term "my children" shall refer to thc aforelisted children bom of my marriage with My Spouse. 1. TANGIBLE PERSONAL PROPERTY. I give and bequeath all of my houschold furniture and furnishings, automobiles, other motor vchicles, books, pictures, jewclry, china, crystal, appliances, silverware, wearing apparel, articles of household or personal use or adormment, collections, amvorks, boats and recreational equipinent and vehicles, togethcr with all policies of insurance thereon, to my children living at my death in as nearly equai shares as they shall select under the supervision of my Executor. Any cost of packing and shipping said personalty to the beneficiaries, including insurance, shall be paid by my Executor as a generai administration cost. If any such articles cannot be fairly divided or distributed in kind in thc opinion of my Executor, such articles shall be sold and thc proceeds thereof shall pass as a part of my rcsiduary cstatc. Page 1 of l I Pages 5211(,3 ] 2. CHARITABLE GIFT. I have created a Charitable Remainder Unitrust dated May 22, 2004 for my lifetime benefit and lbr the benefit of Cedar Crest Collcge (the '~Trust"). I have also signcd an Agreement dated May 22, 2004 undcr which I have agreed to contribute thc sum of Six Hundred Thousand Dollars (S600,000) to this Trust. If my total transfers to thc Trust during my lifetimc total less than Six Hundred Thousand Dollars ($600,000), then l give and bequeath directly to Cedar Crest Collcge the differcnce between the snm of my lifetime contributions to thc Trust and the sum of Six Hundred Thousand Dollars ($600,000). 3. SPECIAL BEQUEST AND DIRECTION. Since I have made provisions tbr my other grandchildren during my lifetime, I give and bequeath the sum of Fifty Thousand Dollars ($50,000.00) to my granddaughter, JENNIFER L. KEEN, now of Camp Hill, Pcnnsylvania, if she survives me. If she does not survive me, this bequest shall lapse. Notwithstanding any other provisions of this Will, all refercnces in this Will to my "issue" or to the issue of any deceased child of mine, shall be construed to exclude Jennifer L. Keen and ail of her issue. Except for the bequest in this ITEM 3, Jennifer L. Keen and all her issue shall not be entitled to share in any distributions of my estate or any trust hereunder. 4. RESIDUE. I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, including all property over which I hold a power of appointment (which powers of appointment I hereby exercise in favor of my estate), to my issue living at my death, per stirpes; provided, however, that should any such issue be the issue of a deceased child of mine and shall not then have attaincd the age of thirty-five years, each such issue's share shall be retained by my Page 2 ofll Pages Trustee hereinafter named, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM 5 for the benefit of each such issuc (thc "Retention Trust"). I hereby grant to my daughter, ELIZABETH A. KEEN, thc right to elect to receive any real estate which l own at my death in kind on account of her distributive share of my residuary estate, subject, in ail events, to any rights which l and/or my late wife granted to William R. Keen with respect to the access to and occupancy of his residence. If the appraised value of such real estate as determined by my Executors for purposes of Death Tax reporting is greater than the value of Elizabeth's one-third share of my said residuary estate, I hereby grant to Elizabeth A. Keen thc first option to purchase such remaining portion of my real estate from my estate at such appraised value. This option shall be exercisable by Elizabeth at anytime within seven months from my date of passing by letter written to my Executors. 5. RETENTION TRUST. My Trustee shall have, hold, manage, invest and reinvest the assets of the Retention Trust, collect the income and (a) Until the beneficiary of the Retention Trust (the "Beneficiary") shall have attained the age of twenty-one years, my Trustee shall t¥om time to time pay to or for the benefit of the Beneficiary such amounts of the net income and principal of thc Retention Trust as, in the sole discretion of my Trustee, shall be necessary for the Bcneficiary's maintenance, support, medical and nursing care and education, including collcge and graduate education, taking into consideration any other means readily available for such purposes. At the end of each ycar any unexpended income shall be added to the principal of thc Retention Trust. (b) After the Bencficiary shall have attained the age of twenty-one ycars, my Trustee shall thereafter pay to the Beneficiary the net income derivcd from the Retention Trust in installments not less frequently than quarterly and such amounts of the principal as, in the sole discretion of my Trustee, shall be necessary for the Beneficiary's maintenance, support, medical and nursing care and education, including college and graduate education, taking into consideration any other means readily available for such purposes. Pagc 3 of 1 I Pages (c) lfat thc time of thc crcation of the Retcntion Trust the Beneficiary shall have tbcn attained the age of thirty-five years, or if the Beneficiary shall thereafter attain that age, the Trustee shall distribute outright to the Beneficiary the then remaiuing principal aud any accumulated income of the Retention Trust. (d) Iftbe Beneficiary should die bcforc attaining the age ofthirtv-five years, the then remaining principal and any undistributed income of thc Rcl'ention Trust shall be distributed to the Beneficiary's issue then living, per stirpes, or if the Beneficiary has no issuc thcn Iiving, then to the issue then living of thc parent of the Beneficiary' who was an issue of mine, per sti~pes, or, if such parent shall have no issue then living, to my issue then living, per stirpes; provided, ho~vcver, in any event, if any such bcneficiary is then a beneficiary ora Retention Trust hereunder, the share ol' such beneficiary shall be added to the principal of such Retention Trust, as if an integral part thereof, to be held, administercd and disposed of in accordance with thc terms thereof. 6. LIMIT ON TERM OF TRUSTS. Nothing herein is intended to, nor shall it be construed to, postpone the vesting of any part of the assets of any separate trust estate hereunder for more than twcnty-one years after the death of thc survivor of me and my issue living at the time of my death. At thc expiration of such period the assets of all the separate trust estates hereunder shall immediately vest in fee simple absolute in and be distributed outfight to the person or persons then entitled to receive the income therefrom, whether in my Trustee's discretion or otherwise. 7. SPENDTHRIFT PROVISION. No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment, lcvy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation (except as may be specifically provided herein), pledging or assignment by any beneficiary of my estate or of any trust crcated hereunder Page 4 of 11 Pages and without regard to any claim tbereto or attempted levy, attachment, scizure or other process against said beneficiary. 8. SURVIVAL PRESUMPTIONS. Any person who shall have died at thc same time as I or under such circumstances that it is difficult or impossible to detcrufine who shall have died first, shall be deemed to have predeceased me. Any pcrson other than me who shall have died at the same time as any then beneficiary of income of my estate or a trust crcatcd hereunder or under such circumstances that it is difficult or impossible to deterufine who shall have died first, shall be deemed to have predeceased such beneficiary. 9. FIDUCIARY POWERS. In the settle~nent of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers, exercisable without prior court approval, but in all cases subject to the provisions of ITEM 4 hereof and to bc exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so long as my Executor or Trustee may deem it advisable to my estate or trust so to do, inclnding securities owned, issued or underwritten by any corporate Executor or Trustee or any of their affiliates. (b) To vary investments, when deemed desirable by the Trustee, and to invest in every kind of property and type of investment, including securities owned, issued or undcrwritten by any corporate Trustee or any of its affiliates, or as to which such Trustee or its affiliate acts as investment advisor, as the Trustee shall deem wise. (c) In order to effect a division of thc principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust, my Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distributiou in kind, my Executor or Trustee shall divide or distributc said assets iu Pagc 5 of 11 Pages a manner which will fairly allocate any unrealized appreciation among thc beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustce may deem advantageous to my estate or trust, any or all real or personal estate or intcrest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my dcath by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and xvithout obligation or liability of the purchaser or purchasers to sec to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledgc and deliver any and all deeds, assignments, options or other writings which may be necessary or dcsirable in carrying out any of the powers conferred upon my Executor or Trust'ee in this paragraph or elsewhere in this Will. (c) To mortgage real estatc and to make lcases of real estate fbr any term. (f) To borro~v money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. (g) To pay all costs, expenses, legally enforceable debts, funeral expenses and charges in connection with the administration of my estate or trust. (h) To vote any shares of stock which form a part of my estate or trust and to other,vise excrcise all the powers incident to the ownership of such stock and to actively manage and operate any incorporatcd or unincorporatcd business, including any joint ventures and partnerships, and to incorporate any such unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my Executor or Trustee, to nnite with other o;vners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of my estate or trust. (J) any asset. To assign to and hold in my estate or trust an undivided portion of (k) To hold investments in the name of a nominee. (1) To compromise controversies. Page 6 of 11 Pages (m) '17o disclaim, in wholc or in par~, any and all interests in property owned by mc at thc time of my death, including those passing to me by Will, intestacy, contract, joint ownership, operation of law or otherwise. (n) To divide any trust hcreander into txvo or more separate, but identical, trusts. To divide any trust hereunder which would have a generation skipping transfer tax inclusion ratio other than one (1) or zero (0), into txvo (2) separate trusts which are fractional shares, known as the "exempt trust" and thc "nonexempt trust". The exempt trust is that fractional share of thc total trust fund that has a generation skipping transfer tax inclusion ratio of zero (0), and the nonexempt trust is thc remaining fractional share of the trust, with a generation skipping transfer tax inclusion ratio of one (1). The temps m~d conditions of the nonexempt trust and the exempt trust will be identical. Any reference to a trust created under this Will, without a further specification or limitation, shall be deemed to refer to both the exempt trust and the nonexempt trust, in proportionate amounts, where relevant. Thc assets o f each separate exempt and nonexempt trust shall bc held, administered and invested as separate trusts, and my Trustec shall maintain adequate accounting and records for both such trusts. My Executor shall indicate on tile federal estate tax return filed for my estate that separate trusts will be created (or funded) and clearly set forth the manner in which the trust is to be scvered and the separate trusts funded. (o) To designate one or more pcrsons or a corporation to act as ancillary fiduciary in any jurisdiction in which ancillary administration may be necessary, such ancillary fiduciary to scrve without bond or security and to have all powers, authorities and discretions confcrred hereunder. (p) To employ and compensate from income or principal, in the discretion of my Executor or Trustee, investment and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate Executor or Trustee in office, a corporate custodian, and to delegate to investment counsel discretion with respect to the investment and reinvestment of any or all of the assets held hereunder. (q) To manage and develop all or any part of any real property that may be owned by my estate or any trust, including but not limited to, the power to subdivide (including the dedication of parks, easements or streets, with or without consideration); to obtain the vacation of a plat or adjust boundaries; to submit propcrty to a condominium project and do ali acts necessary in connection therewith; to grant options to purchase or to lease; to construct buildings or to alter or remove buildings, and make such improvements to real property as my Executor Page 7 of 11 Pages or Trustee determines to be appropriate (including improvements not situated directly on the particular real property); to grant easements or encumbrances of any kind, and to release any interest in the property; and to abandon or demolish any property including an interest in real property deemed by my Executor or Trustee to be worthless or of insufficient value to keep or protect. 10. EXCULPATORY CLAUSES. In the settlement of my estate: (a) My Execntor shall not be personally liable for any loss to my estate or to any beneficiary of my cstate resulting fi-om an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. (b) In valuing property in my gross estate tbr the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valuation date. 11. TAX CLAUSE. All inheritance, estate and similar taxes becoming due by reason of my death, except any taxes relating to generation skipping transfers imposed under Chapter 13 of Subtitle B of the Internal Revenue Code, as amended ("Death Taxes"), xvbethcr such Death Taxes shall be payable by my estate or by any recipient of any property, shall be paid by my Executor out of the property passing under ITEM 4 of this Will as an expense and cost of administration of my estate. My Exccutor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. 12. CUSTODIAN OF ESTATES. If at any time any individual under the age of txventy-one shall be entitled to receive any assets free o f trust by reason of my death, whether payable hereunder, by operation of law, contract or otherwise, l appoint my Trustee hereinafter naincd as Custodian for such individual under thc Pennsylvania Uniform Transfers to Minors Act. Page 8 of l 1 Pages 13. I'RUST MERGERS AND TERMINATIONS. (a) If there should be established by My Spouse, either by Last Will and Testament or by inter vivos Deed or Agrecment, trusts similar to thc trusts herein established lbr the benefit of my issue, my Trustee herein shall have thc right and poxver to merge trusts hcrein established with similar trusts for the same beneficiaries establishcd by My Spouse and to operate each of the merged trusts as a single trust. (b) If, in the sole discretion of my Trustee, at any time any trust hereunder is or becomes too small to justify its maintenance as a separate trust, my Trustee, without any liability to any person or remainderman whose interest may be affected thereby and without the necessity of court approval, shall terminate such trust by distributing all the income and principal of the trust to the thcn income beneficiary or beneficiaries of said trust. If any additions to any such trust are receivcd after its termination undcr this ITEM, such trust shall be revived and this provision shall continue to apply to it. The Trustee discretion herein granted shall in no event be construcd as giving any potential distributee ora trust the right to compel a termination in whole or in part of such trust. 14. EXECUTOR POWERS REGARDING BASIS ADJUSTMENT. I hereby authorize my Executor in my Exccutor's solc and absolntc discretion to allocatc any adjustments to the income tax basis of assets of my estate to such assets as my Executor deems to be appropriatc. I recognize that this power gives my Executor broad latitude which I wish my Executor to exercise while taking into account such factors as my Executor deems beneficial to all of the beneficiaries of my cstate. My Executor shall not be liable for any loss to my estate or to any beneficiary of my estate resulting from such allocation made in good faith. 15. EXECUTOR APPOiNTMENT. I hereby appoint my children, WILLIAM R. KEEN, ELIZABETH A. KEEN and JESSE H. KEEN, as Co-Executors of this Will. If for any reason any of them should fail or cease to act, the othcr(s) shall act or continue to act with all of the powers granted to the three of them. All references in this Will to my "Executor" shall refer to Pagc 9 of 1I Pages my originally named Co-Executors, to my successor Co-Executors or to my sole successor Executor or Exccmrix, as thc case may be. l 6. TRUSTEE APPOINTMENT. I hereby appoint my children, WILLIAM R. KEEN, ELIZABETH A. KEEN and JESSE H. KEEN, as Co-Trustecs of any trust created hereunder, if for any reason any of them should fail or cease to act, the other or othcrs shall act or continue to act with all of the powers granted to the three of them. So long as a Trustce or the issue of such Trustee is a beneficiary of any trust hereunder, such Trustee shall not (i) participate in any discretionary determination of the Trustee to distribute principal or income of such trust to or for the benefit of such beneficiary or to or for the benefit of his or her issue; or (ii) participate in any discretionary determination of thc Trustee to tenninatc said trust undcr the ITEM hcreof entitled "TRUST MERGERS AND TERMINATIONS". An individual Trustee shall be deemed to have I~ailed to servc as Trustee hereunder if, among other reasons, the treating physician of said individual Trustee shall certify in writing that such Trustee possesses permanent mental or physical incapacitics which preclude such Trustee from discharging his or her duties as Trustee hereunder. If there is ever only one Trustee serving hereunder and no successor is herein named, such sole Tn~stee may, by written notice directed to the life tenant and the Trust, dcsignate his or her successor(s) or Co-Trustee(s) to serve with him or her, any such designation to be effective without court approval. Any Trustee serving hereunder shall have the right to resign from such office at any time, with or without cause and without Court approval. No successor Trustee shall be liable for the actions of a resigning or removed Trustee occurring prior to such successor Page 1 0 of 1 I Pages lrustce taking office. Ail referenccs in this Will to iny "Trustee" shall refer to my originally named Co-Trustees or to my sole successor Trustee, as thc case may be. 17. WAIVER OF BOND; FIDUCIARY FEES. Any Custodian, Executor or Trustec shall qualify and serve without the duty or obligation of filing any bond or other security. Any corporate fiduciary shall be entitled to compensation for services in accordance with thc standard schedule of fees in effect when thc services are rendered. IN WFfNESS WHEREOF, 1 have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding ten (I0) pages, this ..2.~ day of ,ff-'~'~ ,2004. Harold M. Keen We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in thc presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and ycar above written, and we certify that at the time of the ~/~tn~/e/~ f' the said Testat°r w as of sound and disposing mind and memory. ~.//~/ff/ff/~ (SEAL)Residingat:_~f~-l./!~,~ -~A~ (SEAL) Residing at: Page 11 of 11 Pages SS: We, HAROLD M. KEEN, ,_qT'~£,Lz,-~' .-'{- .5,4'/77'," and O~'hee O~lw'r,5, the Testator and the Witnesses, respectively, whose haines are signed to the lbregoing instrument, having been sworn, do hercby declare to the undersigned officer that the Testator, in the presence of the Witnesses, signed said instrument as his Last Will and Testament, that he signed voluntarily, that each of the witnesses, in the presence of the Testator and of each other, signed said Will as a witness and that to the best of the knowledge of each witness, the Testator ~vas at the time of sound mind and under no constraint or undue influence. ~itness '- ~ Witness / Subscribed and acknowledged before me by HAROLD M. KEEN, the Testator, and subscribed and sworn to before me by .~ }40~ /O · ~',x~c~ and ]9~l.A/l~fi,. ,~,- ~..~k--~ , the witncsses, on this _~ I dayof C9 ~..-,,**.__, 2-~3/' 2004. ~I~,~.M_0~)VEALTH OF PENNSYLVANIA Commission ~.-,,t 5, ~,~.F.. ,.,a. Notadal Seal Robert F. Ko~ler, Jr, Notary Public (SEAL) Middlesex Twp. Cumberland County My Commission Expires Feb. 12, 2008 CERTIFICATE OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Harold M. Keen Date of Death: December 5, 2004 Will No. 2004-01153 To the Register: Adm. No. I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on Deccnnber 2~, 2004. Name Address Ms. Elizabeth A. Keen Mr. Jesse H. Keen Mr. William R. Keen Ms. Jennifer L. Keen Cedar Crest College Attorney General Office 680 Cranes Gap Road Carlisle, PA 17013 1487 Fairmont Drive Harrisburg, PA 17109 861 Cranes Gap Road Carlisle, PA 17013 2211 Brigade Road Enola, PA 17025 100 College Drive Allentown, PA 18104 Public Protection Division Trusts and Charitable Organizations Section Strawberry Square, 14th Floor Harrisburg, PA 17120 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NO EXCEPTIONS Date: December ~7,~2004 Signature: Name: Address: Telephone: Capacity: X ~"gF'~ey A. S~aith,~Esq~ire Rhoads & Sinon LLP One South Market Square, 12th Floor P. O. Box 1146 Harrisburg, PA 17108-I 146 (717) 233-5731 Personal Representative Counsel for Personal Representative J'> ~ ~ ~ - =-="" - .~ -0 =u o ~ ~ ~t:l ~ ~e .n E =~ gs t?; ....-< l.Ui:O_ __~ ~~N O!EE~ ~:.:;(,,- ~-~ ~~t~ ~ ~O i~i~ ~ CJ)<'CJ).... o. i tBErJ] ! .. "' Z~O << O ~ffi << .LL "'" 0; '" "'" ON <C ~ C) CD ~ ~~ ~ !.~ ~ ~ a ~ ...... :::l ~ ~ ~ ~ f'.') (--'J (,,~) .,..." f';) (.",) - ~ 0: - g M ~ ~ LL "' or ~ f;i s::. os ~ ~~ E Z::; f Q ~~ ci glii i E~O", ~ eaiE_ ~ '" ~ ~ w ::s U> 0 ;;!..c,s "'Q"" ::s;g ~(.)'" lIll:'l;; f!c= .........-::s a'" ~tI? Otn ~~(.)G> <!"'l G> "'C CI) ~Ec= !;: CQ fa 0 r- u.. ""i: .c -",,,,t O-C..c = ~ CEO 0.(1)=(",) :r.au~ if> b :::E i10 01'1 ~ l- ::I: C!l Z c::: w ~ ~ ct o ct Co III N co o co co co M .... o en l' M .-I o l' .-I ,r I. (j) ::;> it , ~ f--- CO') ..- c::> r- ..- <C Q.. G> ]! 'i: <<I U ssaJdxa . RHOADS & SINON LLP Stanley A. Smith ph (717) 231-6628 Jx(717) 231-6676 ssmith@rhoads-sinon.com FILE NO: 5850/11 February 25, 2005 Re: Estate of Harold M. Keen No. 2004-01153 Ms. Glenda Famer-Strasbaugh Register of Wills Cumberland County Courthouse I Courthouse Square Carlisle, PA 17013 VIA FEDERAL EXPRESS Dear Ms. Famer-Strasbaugh: Enclosed is a check in the amount of $215,000 representing payment on account of Pennsylvania inheritance tax for the Estate of Harold M. Keen, filed number 2004-01153. We are making payment within three months of Mr. Keen's death (December 17, 2004) in order to qualify for the 5% discount for early payment. Kindly time-stamp the enclosed copy of this letter and return it in the enclosed envelope. Very truly yours, Enclosures cc: Mr. William R. Keen (w/o encl) Mr. Jesse H. Keen (w/o encl) Ms. Elizabeth A. Keen (w/o encl) :'0,) .::') r'-,.) C0 552808.[ Rhoads &. Sinon LLp. Attorneys at Law. Twelfth Floor. One South Market Square. P.O. Box 1146 Harrisburg, PA 17108-1146. ph (717) 233-5731. Jx (717) 232-1459. www.rhoads-sinon.com 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 SMITH STANLEY A POBOX 1146 HARRISBURG, PA 17108-1146 ------- fold ESTATE INFORMATION: SSN: 173~O5~9918 FILE NUMBER: 2104-1153 DECEDENT NAME: KEEN HAROLD M DATE OF PAYMENT: 02/28/2005 POSTMARK DATE: 02/28/2005 COUNTY: CUMBERLAND DATE OF DEATH: 12/05/2004 NO. CD 004993 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $215,000.00 I I I I I I I I TOTAL AMOUNT PAID: $215,000.00 REMARKS: CHECK# 532 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS Register of Wills of Cumberland County INVENTORY Estate of Harold M. Keen Estate No. Estate of 2004-01153 also known as , Deceased Date of Death Estate of December 5, 2004 Social Security No. 173-05-9918 We, Elizabeth A. Keen, William R. Keen and Jesse H. Keen. , Personal Representative(s) of the above Estate, deceased, verify that the items appearing on the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory (PEF ~3301). 1JWe verify that the statements made in this inventory are true and correct. 1JWe understand that false statements herein made are subject to the penalties of 18 Pa.C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Stanlev A. Smith Personal Representative: Elizabeth A. Keen Address: 680 Cranes Gap Road Carlisle, P A 172-t 3 - I \ l SIgnature: b.L-.~ CJ---- b 0 WilliamR.Keen ~o ~=:E:;~ l}13tx( . ~1:~ r-..> = <= cfO (/) .", S I CT' I.D. No.: 33782 -0 Address: c/o Rhoads & Sinon LLP PO Box 1146. Harrisburg. PA 17108-1146 Jesse H. Keen 1487 Fairmont Drive Harrisburg, P A 17 Signature: c:> \.D -,'. J .j .~ Telephone: 717-233-5731 Date. Description Value Please see attached. (Attach Additional Sheets if necessary) Total: $5,648,740.08 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 575035.1 :0 8 :.0 CJ ,n CJ "0 -, -'n " c::S en '...':1 \..'J 'n No. of Shares 2,016 787 80 41 97.679 290 576 Par Value Page 1 Estate of Harold M. Keen Estate Inventory Valued as of Date of Death Cash & Cash Equivalents M & T Bank Checking Account No.: 481874 Interest at Date of Death $ Wachovia Money Market No: 46773631 PER VALUATION LETTER Waypoint Bank Checking Account No.: 1900032572 Interest at Date of Death Total Cash & Cash Equivalents Stocks Allied Irish Banks, pIc ADR's $ Armstrong Holdings Common Stock Bandag Inc Class A shares Berkshire Hathaway Inc Del Cl B Keen Transport Company Non-voting Stock valued per attached appraisal PP&L Corp Common Stock Xcel Energy Inc Common Total Stocks Bonds, Debentures & T -Bills Series EE Savings Bonds see attached schedule $ (1) 10,479.37 1.15 55.76 16,683.61 0.62 80,897.04 2,555.78 3,677.00 115,743.00 268,548.87 14,950.95 10,330.56 1,191.20 $ 27,220.51 496,703.20 Estate Inventory Par Value Bonds, Debentures & T -Bills Series I Savings Bond see attached schedule Total Bonds, Debentures & T-Bills Tangible Personal Property Household and personal articles Total Tangible Personal Property Miscellaneous AIG Annuity Insurance Policy No.: BX205019 Owner: Harold M. Keen Beneficiary: Estate of Harold M Keen Alberta and Harold Keen Memorial Charitable Remainder Unitrust, dated May 22, 2004 Met Life Annuity Policy No.: 940140542 Owner: Harold M. Keen Beneficiary: Estate of Harold M. Keen Total Miscellaneous Real Property Real property situate at 126 Sheaffer Road, Carlisle, Cumberland County, Pennsylvania, more particularly described in Deed dated June 13, 1990, and recorded in the office of the Recorder of Deeds in and for Cumberland County at Book P, Volume 34, Page 775, valued per attached settlement sheet Page 2 (2) $ 62,784.00 $ 63,975.20 $ 8,012.00 8,012.00 $ 88,874.63 876.72 104,850.58 194,601.93 $ 470,716.69 No. of Shares 4,048.902 3,369.453 4,176.072 4,160 1,995 Par Value Page 3 Estate Inventory Real Property Real property situate at 871 Cranes Gap Road, Carlisle, Cumberland County, Pennsylvania, more particularly described in Deed dated February 10, 1998, and reocrded in the Office of the Recorder of Deeds in and for cumberland County, valued per attached settlement sheet Total Real Property Mutual Funds Delaware Group Equity Fds I Balanced Cl A Dryden Municipal Bond Fund High Income Ser C Evergreen Municipal Trust Strategic Municipal Bond Cl C MFS Multimarket Income Tr New York Stock Exchange Van Kampen America PA Municipal Total Mutual Funds Mortgages & Notes Promissory Note from Elizabeth A. Keen for Harold M. Keen, dated April 16, 2003 Orig Principal:$954,468.60 Interest at Date of Death Promissory Note from Jesse H. Keen for Harold M. Keen, dated April 16, 2003 Orig Principal:$954,468.60 Interest at Date of Death (3) $ 907,223.60 $ 65,146.83 34,351.57 36,498.87 26,436.80 31,461.15 $ 832,080.01 2,499.50 832,080.01 2,499.50 $ 1,377,940.29 193,895.22 Estate Inventory Par Value Mortgages & Notes Keen Transport, Inc~ Promissory Note for Harold M. Keen Interest at Date of Death Promissory Note from William R. Keen for Harold M. Keen, dated April 16, 2003 Orig Principal,$954,46B.60 Interest at Date of Death Total Mortgages & Notes Total Inventory Page 4 (4) $ 781,000.00 1,653.20 832,080.01 2,499.50 $ 3,286,391.73 $ 5,648,740.08 COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIOUAl TAXES DEPT,280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KEEN WILLIAM R 861 CRANES GAP ROAD CARLISLE, PA 17013 n__~___ fold ESTATE INFORMATION: SSN: 173-05-9918 FILE NUMBER: 2104-1153 DECEDENT NAME: KEEN HAROLD M DATE OF PAYMENT: 09/06/2005 POSTMARK DATE: 09/02/2005 COUNTY: CUMBERLAND DATE OF DEATH: 12/05/2004 NO. CD 005769 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $9,380.79 I I I I I I I I TOTAL AMOUNT PAID: $9,380.79 REMARKS: WILLIAM R KEEN CHECK# 555 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS ..... ~ o ..... ~ ~ "" ~ "'" '" N "" r-- '" ~ r-- ..... <l) ~ ...:l ~ = -="" !!!EiBi Iii -="" !!i!IiiOi -- 1I~ ~{) ~lii 1IIi~ =i! -" ;: ::i! ;" ~ ~ .1. :8 ~ u.: 0 W '" (( w &1~ ::; :::llllW fll "- I- :3 <C I- 0 I- 2 C "'- :E ~~ Ii'l CD .., ~ I- .., :t: .., C) ('I'l ~ N (f) 10 ::l W I- .;l: ~ ('I'l 0.; , >- N I- 0\ i2 l- t"- 0 .-t i2 ~ 0 t"- c.. ~ .-t is ~ ~ p. ~ x ~ <l) ~ . i t1Qi i : III '" ... 0 iI ..c € IS m", ~ ~o '" ~ t;;; ..ot.:l", ~ ~ "'~.. ..... >< l!cCG - \:: ~ - tii '" '" CI <1." ..... t:. :::l~ 6i ...ag \:: - .. e8 f ~ ~'O = '"" Q ;;!;'" i _-c::::I 0.. ~ "'.... ~dlcaO .....w t::. u... "C .s:. .!i. oil"'l ",,,,1:: ..~Q 0"'O.a ::J en EO. ~ ....cEo .- u:.ai2~ e. J!. :s (.) "C VjC)u..- tIS (.) -~===~- ~o ~ l/ ~j~ j;'~{\, ~s d'"II\I\~ & SINON LLP Shawn D. Funk ph (717) 23]-6671 jX (717) 232-] 459 sfunk@rhoads-sinon.com ALENO 5850/11 September 2, 2005 Re: Estate of Harold M. Keen Ms. Glenda Farner-Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Ms. Strasbaugh: Enclosed are the following items in connection with the Estate of Harold M. Keen: 1. Pennsylvania Inheritance Tax Return (without exhibits), in duplicate showing tax due in the amount of$9,380.79. 2. Check in the amount of$9,380.79. 3. Copy of the Federal Estate Tax Return (w/o exhibits) as filed with the IRS. 4. Inventory for the Estate. 5. Check in the amount of $30.00 in payment of your filing fees for the Inheritance Tax Return and Inventory. 6. A copy of this letter, with the first page of the Return attached, which we ask that you time-stamp and return to us. If you have any questions or require additional information please do not hesitate to contact our office. Enclosure cc: Ms. Elizabeth A. Keen, Mr. Jesse H. Keen and Mr. William R. Keen, Co-Executors (w/o enclosures) Stanley A. Smith, Esquire (w/o enclosures) 577079.1 Rhoads &: Sinon LlP . Attorneys at La.w . Twelfth Floor. One South Markel Square. P.O. Box 1146 Harrisburg. PA 17l08-1146 . ph (717) 233-5731 . Ix (7171 232-1459 . www.rhoads-sinon.com REV-15QO EX (&-00) OFFIC;I;aL USE ONlY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 260601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ..l.L COLtlTY CODE -.QL ug___ YEM NUMBER I- Z W C w U w C DECEDENTS NAME (LAST, FIRST. AND MIDDLE INITIAL) Keen Harold DATE OF DEATH (MM-DD-YEAR) OAlE OF BIRTH (MM-OO.YEAR) 12/5/2004 10/23/1919 (IF APPLICABLE) SURVMNG SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) M SOC~LSECURITYNUMBER 173-05-9918 THIS REmAN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURt'TY NUMBER w .... ~~(t) ,,"'''' w~" :c~ ,,~.. %: [i] 1. Original RebJm D 2. Supplemental RebJm D 3. RemainderRebJm{dateofdeath priortof2-1J.82) D 4. Limited Estate 0 4a. Future Interest Compromise {date of dealh after 12-12-82) [iJ 5. Federal Estate Tax RebJrn Required [iJ 6. Decedent Died Testate (Attach eopyofWilI) 0 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Tolal NumberofSaf8 Deposit Boxes o 9. litigation Proceeds Received D 10. Spousal Poverty Credit (dale of dealll bl!lWeell 12-31-9f ara 1-f-95) D 11. Election to tax under Sec. 9113(A)(A1lacllSchO) ,~$~TI\'lN.MU$T Bi\tE~llei:&;i~ilt(~_~Eij!Jit~"c"lr~J~"JtllllMA_$lI!ll1tlSl!lElit" ....,,'/'" NAME COMPLETE MAILING ADDRESS .... z w o z o "- ra 0: 0: o o Stanle A. Smith, Es ire FIRM NAME (If Applicable) Rhoads & Sinon, LLP TELEPHONE NUMBER 717-233-5731 P.O. Box 1146 Harrisburg, PA 17108 1. Real Estate (Schedule A) (1) (2) :.~FFICIPLUSEO~ .-_'; ,.-'") en -_',J (/') r-q -0 --0 2. Stocks and Bonds (Schedule B) 3. ctosel'J Held Corporation. Partnership or SoIe-Proprletorsl1ip (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. JO Owned Property (Schedule F) (6) 0 i= Separote Billing Requested :5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) J (Schedule G or L) l- ii: 8. Total Gross Assets (total Lines l~n c( U W 9. Funeral Expenses & AdminiStrative Costs (Schedule H) (9) tt: 10. Debts of Decedent. Mortgage Liabilities. & Liens {Schedule I) (10) 11. Total Deductions (total lines 9 & 10) I 0' -.J I 299,500.18 C) CD n (8) 181,297.26 32,023.79 6,056,797.84 12. Net Value of Estate (line 8 mInus line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) 213 , 321. 05 5,843,476.79 602,774.97 (11) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPUCABLE RATES (14) 5,240,701.82 15. Amount of Line 14 taxable at the spousal tax rata. or tfansf~ under Sec. 9116 (a)(1.2) 19. Tax Due 20.0 (19) 0.00 235,696.58 0.00 0.00 235,696.58 0.00 x.o L.... (15) x.o 45 (16) z o ;:: .. .... ::> ... '" o " )( .. .... 16. Amount of Une 14 taxable at lineal rate 5,237,701. 81 17. Amount of line 14 taxable at sibling rate 0.00 0.00 x .12 (17) 18. Amount of line 14 taxable at collateral rate x .15 (18) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT h'.., ",';' > > BE S.UR!;; TO)~~S!NER ALl. QUESTIONS otj. R!;;VERSE SIDE<AND RECHECK MATH < < 3W4645 1.000 Estate of Harold M Keen ~73-05-99J.8 Executors (Page ~) Name Address Tax ID Name Address Tax ID Name Address Tax ID E~izabeth A. Keen 680 Cranes Gap Road Carlis~e, PA ~70~3- 208-38-6705 Jesse H. Keen ~487 Fairmont Drive Harrisburg, PA 17109- 208-38-6797 wi~~iam R. Keen 86~ Cranes Gap Road Car~is~e, PA ~70~3- 208-38-6706 Decedent's Complete Address: SlRE8" ADDRESS 871 Cranes GaD Road CUlIIberland County CITY \ STAlE I ZIP Carlisle PA 17013 - Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 2J.5.000.00 J.J.,315.79 Total Credits (A + B + C) (2) 3. InteresUPenslty if applicable D. Interest E. Penalty 0.00 0.00 TotallnteresUPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 235,696.58 226,315.79 0.00 0.00 9,380.79 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 9.380.79 Make Check Pa,able to: REGISTER OFWTLL5, AGENT __ ~ -_ _ ._"" ~~_. 1IrIII1~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes [j] [j] [i] [i] without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . ., D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? [i] 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 No o o o o Oil o . [i] 0 AS PART OF THE RETURN. - 2--1 -OJ - 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death SIGNATURE PERSON f1Sf9"5: * William R. ~~ ADDRESS c/o Rhoads << Sinon, LLP, P.O. Bo ~~N::~ 1146 een *Elizabeth A. Keen Harrisburg, PA J.7J.08 iii'.:. / (, - () ') DATE Harrisburg, PA J.7J.08 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% 172 P.S.~ 9916 (s) (1.1)@. for dates of death on or after January 1, 1995. the tax rate imposed on the net value oftransfers to or for the use of the survMng spouse is 0% [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 n&t value of transfers from a deceased chid twenty-.one years of age or younger at death to or forthe 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. 99116(a)(1.3)}. A sibling is defined, under Section 9102, as an Individual who has at feast one parent In common with the decedent, whether by blood or adoption. 3W46461.000 COMMONWEALTH OF PENNSY\. VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE REV-1502 EX'" {&.98) ESTATE OF FILE NUMBER Harold M. Keen 21041153 All real property owned solely or as a tenant In common must be reported at fair market value. faIr market value is defined as the price at which property "WOuld be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Real property situate at 126 Sheaffer Road, Carlisle, Cumberland County, Pennsylvania, more particularly described in Deed dated June 13, 1990, and recorded in the Office of the Recorder of Deeds in and for cumberland County at Book P, Volume 34, Page 775, valued per attached settlement sheet 470,716.69 2 Real property situate at 871 Cranes Gap Road, Carlisle, cumberland County, Pennsylvania, more particularly described in Deed dated February 10, 1998, and reocrded in the Office of the Recorder of Deeds in and for cumberland County, valued per attached settlement sheet 907,223.60 3W46951.000 TOTAL (Also enter on line 1. Recapitulation) (If more space is needed. insert additional sheets of the same size) $ 1,377,940.29 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Harold M. Keen 21 04 1153 AU property )ointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER OESCRlPllON 1.2,016 Shares Allied Irish Banks, plc ADR's CUSIP, 01922840 VALUE AT DATE OF DEATH 80,897.04 2 787 Shares Armstrong Roldings Common Stock 2,555.78 3 80 Shares Bandag Inc Class A shares CUSIP: 05981530 3,677.00 4 41 Shares Berkshire Rathaway Inc Del Cl B CUSIP: 08467020 115,743.00 5 4,048.902 Shares Delaware Group Equity Fds I Balanced Cl A CUSIP: 24609310 65,146.83 6 3,369.453 Shares Dryden MUnicipal Bond Fund Righ Income Ser C CUSIP: 26246730 34,351. 57 7 4,176.072 Shares Evergreen MUnicipal Trust Strategic MUnicipal Bond Cl C CUSIP, 30025863 36,498.87 8 4,160 Shares Ml!'S MUltimarket Income Tr New York Stock Exchange CUSIP: 55273710 26,436.80 9 290 Shares PP&L Corp Common Stock CUSIP: 69351T10 14,950.95 10 Series BE Savings Bonds see attached schedule 1,191. 20 Total from continuation schedules . . . . . . . . . 104,575.71 3W46961.QOo. TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 486,024.75 Estate of: Harold H. Keen 173-05-9918 Schedule B (Page 2) Item No. Description Value at Date of Death 11 Series I Savings Bond see attached schedule 62,784.00 12 1,995 Shares Van Kampen America PA Municipal CUSIP: 92112T10 31,461.15 13 576 Shares Xcel Energy Znc Common CUSIP: 98389B10 10,330.56 Total (Carry forward to main schedule) 104,575.71 REV-1504 EX'" fe-98) COfvNONINEAl TH OF PENNSYLVANIA INHERITANCE TAX RETIJRN SCHEDULE C CLOSEL Y-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER Harold M. Keen 23. 04 3.153 Schedule C-1 or C-2 (including all supporting information) must be sttached for each closely-held corporation/partnership interest of the decedent. other than a sole-proprietorship. See instructions for the supporting information to be submitted fiJr sole-proprietorships. ITEM NUMBER DESCRIPTION 1. 97.679 Shares Keen Transport Company Non-voting Stock valued per attached appraisal VAlUE AT DATE OF DEATH 268,548.87 . 3W4697 1.000 TOTAL (Also enter on line 3, Recapitulation) (If more space is needed. Insert additional sheets of the same size) $ 268,548.87 REV-1505 EX + (6-98) COMMONWEAL iH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT ESTATE OF FILE NUMBER Harold M. Keen 21 04 1153 Address 1951 Harrishura PikA State of Incorporation Ohio Date of Incorporation 6/6/1968 1. Name of Corporation Keen Transport Comcanv City Carlisle State P A ZipCode 17013 Total Number of Shareholders Business Reporting Year 5 2. Federal Employer 1.0. Number 3. Type of Business Truckincr Product/Service Common 4. Preferred Provide all rights and restrictions pertaining to each class af stack. 5. Was the decedent employed by the COrporatlon~ . . . . . . . . . . . . . . . . . . . . . . ., 0 Yes o No If yes, Position oonsul cant Annual Salary $ 50 . 000 . 00 Time Devoted to Business 6. Was the Corporation indebted to the decedent? . . If yes. provide amount of indebtedness $ . .. 00 Yes DNa 781. 000 .00 7. Was there lITe insurance payable to the corporation upcn the death of the decedent? .. 0 Yes 00 No If yes. Cash Surrender Value $ Owner of the policy o . 00 Net proceeds payable $ 0.00 8. Did the decedent sell or transfer any stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-827 o Yes 00 No tf yes, 0 Transfer 0 Sale Number of Shares 0 Transferee or Purchaser Consideration $ 0 . 00 Date Attach a separate sheet for additional transfers and/or sales, 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? . 00 Yes If yes, provide a copy of the agreement ONO 10. Was the decedent's stock sold? . . . . ..... .................. DYes !]I No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedenfs death? . . . . . . . . . .. 0 Yes 00 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . .00 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C.l or C.2 for each interest. THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's stock. e. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C If the corporation owned real estate, submit a list showing the complete addreSs/aS and estimated fair market value/so If real estate appraisals have been secured, attach copies. D. Ust of principal stockholders at the date of death, number of shares held and thefr relationship to the decedent. E List of officers, their salaries, bonuses and any other benefits recellJed from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed, insert additional sheets of the same size) 4W46981.000 Estate of: Harold M. Keen Type 173-05-9918 Schedule C-l, Common Stock (Page 2) Total No. of Shares Outstanding Non-Voting Par Value 3,361 No. of Shares owned by Decedent 0.00 Value of Decedentls Stock 98 268,548.87 REVA5C7 EX.'" {6-98) COMMONWEALTH OF PENNSYLVANIA INHERITMlCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harold 'M_ Keen SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER 21 04 1153 All property JolnUy-owned with right of survivorship must be dlsclos.d on Schedule F. ITEM NUMBER DESCroPTION VALUE AT DATE OF DEATH 1 Promissory Note from Elizabeth A. Keen for Harold M_ Keen, dated April 16, 2003 Orig Principal.$954,468.60 Interest accrued to 12/5/2004 832,080.01 2,499.50 2 Promissory Note from Jesse H_ Keen for Harold M. Keen, dated April 16, 2003 Orig principal.$954,468.60 Interest accrued to 12/5/2004 832,080.01 2,499.50 3 Keen Transport, InCa Promissory Note for Harold M. Keen Interest accrued to 12/5/2004 781,000.00 1,653.20 4 Promissory Note fram William R. Keen for Harold M. Keen, dated April 16, 2003 Orig Principa1,$954,468.60 Interest accrued to 12/5/2004 832,080.01 2,499.50 TOTAL (AlSO enter on l"ine 4, Recapitulation) $ 3,286,391.73 3W46AC1.000 (If more space is needed. insert additional sheets ofsame siZe) REV-15Q8 EX + (S-96) CQMMONWEALnI OF PENNSYLVANIA INHERITANCE TAX REnJRN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21 04 1153 ESTATE OF Harold M. Keen Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE Of DEATH 1 Alberta and Harold Keen Memorial Charitable Remainder Unitrust, dated May 22, 2004 Accrued income 876.72 2 M & T Bank Checking Account No.: 481874 Interest accrued to 12/5/2004 10,479.37 1.15 3 Household and personal articles Value per attached appraisal 8,012.00 4 109.949 Shares Unified Credit Trust u/W of Alberta Keen, f/b/o Harold M. Keen comprised of Keen Transport Class B Non-Voting stock *These shares are not reported on schedule C as they are owned by the Unified Credit Trust, not decedent 302,282.79 5 Wachovia Money Market No' 46773631 PER VALUATION LETTER 55.76 6 Waypoint Bank Checking Account No., 1900032572 Interest accrued to 12/5/2004 16,683.61 0.62 3W46AD 1,000 TOTAL {Also enter on line 5 Recaoitulation\ $ (If more space is needed. Insert additional sheets of the same size) 338,392.02 REV-1510EX+{6-98} COMMONWEAL n-t OF PENNSvt.VANIA INHERlTANCETAX RETURN RESIDENT DECEDENT ESTATE OF Haro~d K~ Keen SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2J. 04 U53 This schedule must be completed and filed jf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERlY ITEM N:U.CE ne /'WoE OF TH: TRANSFEREE. TlEII'lI'lELATIONSHIP TO OEceoENT AM) OATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER 1lE OATEOF1RAN!FER.AnAOiACOPY OF TIE OEED FOR ftEAL ESTATE. VALUE OF ASSET INTEREST 'F .bPF'IJCABLE VALUE 1. AIG Annuity Insurance Policy No.: BX2050l9 OWner~ Harold M. Keen Beneficiary: Estate of Harold M Keen 88,874.63 100.0000 0.00 88,874.63 2 Alberta and Harold Keen Memorial Charitable Remainder unitrust, dated May 22, 2004 105,774.97 100.0000 0.00 J.05,774.97 3 Met Life Annuity Policy No.: 940140542 Owner: Harold H. Keen Beneficiary: Estate of Harold M. Keen 104.850.58 100.0000 0.00 104,850.58 TOTAL (Also enter on line 7, Recapitulation) $ 299,500.J.8 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) REV-151; EX + (12.99) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Harold M. Keen FILE NUMBER 21 04 1153 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home 2,153.99 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 105,000.00 Name of Personal Representative{s} Social Security Number(s) I EIN Number of Personal Representative(s) - - Street Address City State Zip Year{s) Commission Paid: 2. Attorney Fees 57,500.00 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 1,629.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Analytical Services Bnvironmental testing for residence 1,632.40 Total from continuation schedules . . . . . . . . . 13,381.87 TOTAL (Also enter on line 9. Recapitulation) $ 181,297.26 3W46AG '.000 (If more space is needed, insert additional sheets of the same size) Estate of: Harold M. Keen 173-05-9918 Schedule H Part 7 (Page 2) 2 CUmberland Law Journal Legal Advertisement Letters Testamentary 75.00 3 cumberland Valley Tree Service Tree removal 910.00 4 Hobbie Auctioneer Appraisal fee for tanigible personal property 400.00 5 Kniseley's Pet Pet food 38.14 6 Peerless Ins Homeowner's insurance 871 property 1,688.00 7 Petty Cash Expenses for far.m 67.15 8 PP&L 1,287.42 9 RESERVES: Rhoads & Sinon LLP OUt of Pocket expenses to include: Court Fees - $96.00 Telephone- $26.53 Advertising - $307.32 Federal Express - $64.79 Postage - $68.81 Stock Eval - $27.90 Fictitious Name Registration - $70.00 Mileage - $30.00 Copies- $274.20 Fax - $6.00 Courier- $20.00 Add'l Probate Expense $1,500.00 3,000.00 10 Ross Failor Roofing repairs 320.00 11 S.W. Barrett Real Estate Appraisal Real estate appraisals 900.00 12 Sprint 143.58 13 Suburban Energy 2,399.57 14 The Sentinel Legal Advertisement Letters Testamentary 232.32 Total (Carry forward to main schedule) 11,461. 18 Estate of: Harold M. Keen 173-05-9918 Schedule H Part 7 (Page 3) 15 Tuckey Associates Home repairs 743.96 16 West Shore EMS 65.00 17 William Keen Reimbursement for expenses related to farm 1,073.21 18 York Waste 38.52 Total (Carry forward to main schedule) 1,920.69 REV.1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT ESTATE OF Harold Me Keen SCHEDULEr DEBTS OF DECEDENT, MORTGAGE LIABILITIES. & LIENS FILE NUMBER 2~ 04 ~~53 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEAn; Aesthetic Surgery ~~O.~O 2 AMS Emergency Services H8.00 3 Bon Ton BL3~ 4 Car~is~e Country Living 227.06 5 Car~is~e patho~ogy Associates 9.~6 6 Car~is~e Regiona~ Hedica~ Center 50.00 7 CUmber~and Equine Expenses related to decedentls horse ~67.8~ 8 Discover Card 39.2~ 9 E~izabeth Keen Reimbursement for expenses related to farm 962.40 ~O Hartson Deardorff Wi~~iams & Otto, PC Professional services rendered prior to death re: zoning issues 3W46AH 2.000 TOTAL (Also enter on line 10, Recaoitulation) (If more space is needed. insert additional sheets of the same size) 922.50 17.B 2,000.00 3.99 1.36.25 4,594.52 73.2~ ~,060.00 2~,35L08 $ 32,023.79 11 Masland Associates ~2 PA DepartInent of Revenue B PA DepartInent of Revenue PA UC-2 payment ~4 PA DepartInent of Revenue ~5 PA Department of Revenue Fourth quarter estimated payment H Pam He~~ott 17 Pat Brown, Esquire Legal fees incurred prior to death Total from continuation schedules Estate of: Harold H. Keen 173-05-9918 Schedule I (Page 2) Item No. Description Amount 18 pinker Associates Medical expense 130.00 19 Schlusser 793.83 20 Sprint 168.40 21 Suburban Energy 155.33 22 United States Treasury 2004 4th Quarter Estimated Payment 20,000.00 23 West Shore EMT 65.00 24 York Waste 38.52 Total (Carry forward to main schedule) 21,351. 08 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Harold M. Ke"n SCHEDULE J BENEFICIARIES NUMBER I 1 NAME AND ADDRESS OF PERSON(Sl RECEIVING PROPERTY TAXABLE DISTRIBUTIONS {include outright spousal distributions, and transfers under Sec. 9116 (al (1.2)J Elizabeth A. Keen 680 Cranes Gap Road Carlisle, PA 17013 FILE NUMBER 21 04 1153 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE 33.333334% Residue. 1,729,233.97 Daughter 1,729,233.97 2 Jennifer L. Keen Camp Hill, PA 17011 General Bequests: 50,000.00 Granddaughter 50,000.00 3 Jesse H. Keen 1487 Fairmont Drive Harrisburg, PA 17109 33.333333% Residue: 1,729,233.92 Son 1,729,233.92 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 1/ NON-TAXABLE DISTRIBUTIONS: A. SPOUSAl DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Charitable Remainder Unitrust held for the benefit of Cedar Crest College, inCluding $102,774.97 transfer on Schedule G and $500,000 bequest per agreement 602,774.97 . 3W46AI 1.000 TOTAL OF PART 11- ENTER TOTAl NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same SIZe) $ 602,774.97 Estate of: Harold M. Keen Item No. Description 4 William R. Keen 861 Cranes Gap Road Carlisle, PA 17013 Schedule J Part 1 (Page 2) 33.333333% Residue. 1,729,233.92 Son 173-05-9918 Relation Amount 1,729,233.92 Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Depuly KirkS. Sohonage, Esq Solicitor _. Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 530 9/7/2005 Harold M Keen 21-2004-1153 STANLEY A SMITIf, ESQ ONE SOlITH MARKET SQUARE '" HARRISBURG, PA 17101 Qty 1 Fee Description Additional Probate Fee Total 700,00 $700.00 Total: $700.00 Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. 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 KEEN ELIZABETH A 680 CRANES GAP ROAD CARLISLE, PA 17013 nnun fold ESTATE INFORMATION: SSN: 173-05-9918 FILE NUMBER: 2104-1153 DECEDENT NAME: KEEN HAROLD M DATE OF PAYMENT: 02/03/2006 POSTMARK DATE: 02/02/2006 COUNTY: CUMBERLAND DATE OF DEATH: 12/05/2004 NO. CD 006280 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $138.33 I I I I I I I I TOTAL AMOUNT PAID: $138.33 REMARKS: KEEN ELIZABETH A/JESSE H KEEN WILLIAM R CHECK# 573 SEAL INITIALS: CM RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS RHOADS & SINON LLP Shawn D. Funk ph (717) 231 -6671 fx (717) 232-1459 sfunk@rhoads-sinon.com FILE NO: 5850/11 February 2, 2006 Re: Estate of Harold M. Keen Ms. Glenda Famer-Strasbaugh Register of\Vills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Ms. Famer-Strasbaugh: Enclosed is a check in the amount of $138.33. This check represents the outstanding inheritance tax due for the above-referenced estate. If you have any questions or require additional information please do not hesitate to contact our office. SDF/pap Enclosure cc: Ms. Elizabeth A. Keen, Co-Executor Mr. William R. Keen, Co-Executor Mr. Jesse H. Keen, Co-Executor Stanley A. Smith, Esquire ('> "V~/ t~ ) dOll ,'--...., I C) --'.1 595063.1 '-j I Rhoads &: Sinon LLP . A ttomeys at Law. Twelfth Floor. One South Market Square. P.O. Box 114-6-, Harrisburg, PA 17108-1146. ph (717) 233-5731 . fx (717) 232-1459. www.rhoads-sinon.com .r:- 03 -., ~J. ....1 o F' (:.1 ..... (,.I (.J (IJ C) - - - - - - - ,-- f~ ] J r~' E~ ,u,) - j c" t? I I II L.." ; L;. n-n?::l~ ~nl::~en ::::: 0 S ..... ~ ~ l:: cr' ~ '-<_ (t)::t.g(t)~ ~ ::r '-l..'" '" "dg~o[ >eno..~~ (t) <:;"r:l - en n ..... ~ -..}...o 0 := ""I o l:: l:: en i=l - ~ i:l (t) w ..,....... ';"l (t) '<: en n q o ~ l:: en ::t. cr' ::r ~ o l:: l:: (JQ en ::r (t) ~..., oi ~& r-2: _0 -"0 0'"' . . :to ~ g _. V; ~~ 0;; ::r . 7' ;;;S' -"" -...j~ ~~ , ::: -" :;~ 0' R;o~ rn~ Z~ ~~ t'"'4 t'"'4 ""0 ~; 1 'f~' o N '11 rn OJ I J:~ ;:0 jO ?-i (1) en r- t'J o o (f; II~ ">-.i. " '-J " .~~ ...... .i.J Cl s: 00 l>Orv - C) hi J:;. ~ o ~~ "TlJ:;. ::O<D 0'0 sJ:;. N ~Ol (")m OOJ 00 ~ f'-j. ..., '0 ~ 0 00 ~ OJ -- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN BUREAU OF INDIVIDUAL 'TAXES~ INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 ! I REV-483 EX AFP (06-05) r" '. 4 ,~-' 'Ii DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-30-2006 KEEN 12-05-2004 21 04-1l53 CUMBERLAND 201 APPEAL DATE: 03-31-2006 (See reverse side under Objections) Amount Remitted [ ] MAKE CHECK PAYABLE AND REMIT PAYMENT HAROLD , STANLEY AcSMnH RHOADS 8 SINON PO BOX 1146 HBG ESQ PA 17108 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE, To 'n.... ..0". ....,t to YOU. occount, su",t tho ..... .o.t,on 01 th's 10.. .Tth YOU. t.. ......t. ~~! . ~~~~~ . !~~! . ~ ~~~ . . . . . . . .7. .l\.~T 1'.1-'1. .L.O.W.E-". 'p.O.RD.O.It -".o.It 'y'O.l'-R. .f.I.L.~S. . ~. . . . . . . . . . . . . . . . . . . . . REV-483 EX AFP (03-05) .. NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF KEEN HAROLD M FILE NO.21 04-1153 DATE 01-30-2006 ACN 201 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. PennsYlvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 98.303.73 224.515.79 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 5. PennsYlvania Estate Tax Due 224.515.79 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SlOE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) M TO: .00 RK 01-30-2006 KEEN 12-05-2004 21 04-1153 CUMBERLAND 101 APPEAL DATE: 03-31-2006 ( See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 9~J_~~9~~_J~!~-~!~~---___~___~g!~!~_~9~g~_~9~!!9~_~9~_Y9~~_~g~9~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX HAROLD M FILE NO. 21 04-1153 ACN 101 DATE 01-30-2006 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE BUREAU OF INDIVIDUA(:'tAXEs I~HERITANCE TAX DIVISION- PO BOX 2B0601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX r:t" ... DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN , t"'! S: D"j . ,_! ~ f'. !-., STANLEY (A~SMITH RHOADS & SINON PO BOX 1146 HBG ESQ PA 17108 ESTATE OF KEEN REV-1547 EX AFP (06-05) HAROLD M I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: 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. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 1.377.940.29 486.024.75 268.548.87 3.286.391.73 338.392.02 .00 299.500.18 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 181.297.26 32.023.79 (11) (12) (13) (14) NOTE: .00 5.240.701.82 .00 .00 X 00 = X 045 = X 12 = X 15 = (19)= NOTE: To insure proper credit to your account. submit the upper portion of this form with your tax payment. 6.056.797.84 213.3?l DIi 5.843.476.79 602.774.97 5.240.701.82 .00 235.831.58 .00 .00 235.831.58 I"Ay"t:NI .~~. . (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-28-2005 " CD004993 11.315.79 215.000.00 09-02-2005 '" CD005769 .00 9.380.79 INTEREST IS CHARGED THROUGH 02-14-2006 TOTAL TAX CREDIT 235.696.58 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 135.00 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.33 TOTAL DUE 138.33 · IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. Rf. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (6-66) . . INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME Keen, Harold M. FILE NUMBER Daniel Heck ACN 2104-1153 101 REVIEWED BY 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 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) STANLEY A SMITH ESQ RHOADS & SINON PO BOX 1146 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-21-2006 KEEN 12-05-2004 21 04-1153 CUMBERLAND 101 HAROLD M 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 KKK ESTATE OF KEEN HAROLD M FILE NO.21 04-1153 ACN 101 DATE 02-21-2006 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: 01-30-2006 PRINCIPAL TAX DUE: 235,831.58 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-28-2005 CD004993 11,315.79 215,000.00 09-02-2005 CD005769 .00 9,380.79 02-02-2006 CD006280 3.02- 138.33 TOTAL TAX CREDIT 235,831.89 BALANCE OF TAX DUE .31CR INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .31CR . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDITn (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) g Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/30/2006 SMITH STANLEY ALLEN ROADS & SINON LLP 1 S MARKET SQ PO BOX 1146 HARRISBURG, PA 17108-1146 RE: Estate of KEEN HAROLD M File Number: 2004-01153 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 12/05/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, IrJ V' _ /1- () ;tfIYh ,7ir~,.?<,,~ ) ,~ " I Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/30/2006 KEEN WILLIAM R 861 CRANES GAP ROAD CARLISLE, PA 17013 RE: Estate of KEEN HAROLD M File Number: 2004-01153 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 12/05/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ /. _/ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/30/2006 KEEN ELIZABETH A 680 CRANES GAP ROAD CARLISLE, PA 17013 RE: Estate of KEEN HAROLD M File Number: 2004-01153 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 12/05/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ ,. l /' Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/30/2006 KEEN JESSE H 1487 FAIRMONT DRIVE HARRISBURG, PA 17109 RE: Estate of KEEN HAROLD M File Number: 2004-01153 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 12/05/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~'-\~v~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA Name of Decedent: Harold M. Keen Date of Death: December 5, 2004 File Number: 2004-01153 Pursuant to Pa. O.c. Rule 6.12, 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: . . . . . . . . . . . . . . . . . . .. DYes IZlNo 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 12/1/2007 - The executors are waiting for the approval of the Federal Estate Tax Return. 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. 0 Yes 0 No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... 0 Yes 0 No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and m~_b, ched to this report. -- L_~-,L__ / Date 12/4/2006 Capacity: DPersonal Representative IZl Counsel Stanley A. Smith, Esquire Name of Person Filing this Form illJ ._ ~~. r. , ,. '! I 1\10 1 ~'('J '/ , ':.>:'-.:71-:uO .L..J'~0 \'J.-jl8 -i\J 11l.-, Rhoads & Sinon LLP PO Box 1146 Address Harrisburg P A 17108-1146 9~ :l\ ~ld s- J3G 9uGl 717-233-5731 Telephone \ ~ Shawn D. Funk RHOADS & SINON LLP ph (717) 231-6671 fx (717) 232-1459 sfu nk@rhoads-sinon.com FILE NO 5850/11 December 4, 2006 Re: Estate of Harold M. Keen File No.: 2004-01153 Ms. Glenda Farner-Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013-3387 Dear Ms. Strasbaugh: Enclosed is a Status Report for the above-referenced decedent. Please time-stamp the duplicate original and return it to the undersigned in the enclosed envelope. Thank you for your assistance in this matter. Very truly yours, RHOADS & SINOr LLP '/ f/ /: If By: .' (. // 1 Shawn MUnk' "-- Paralegal Enclosure cc: William Keen (wi encl.) Elizabeth Keen (wi encl.) Jesse Keen (wi encl.) . " iJ 11 ~ '.... '...." r' ,--. '. I' 'I . tJi \j.; >.,i\:~::,;-r,JUO - 'j~) ;~,~~:IS' 9 fJ :21 ~ld S- J30 900Z 632021.1 Rhoads & Sinon LLP . Attorneys at Law. Twelfth Floor. One South Market Square. PO. Box 114h Harrisburg. PA 17108-1146 . ph (717) 233-5731 . Ix (717) 232-1459 . www.rhoads-sinon.com INRE: ESTATE OF HAROLD M. KEEN, Deceased : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, : PENNSYLVANIA : IN THE ORPHANS' COURT DIVISION : NO. 2004-01153 APPROVAL OF ACCOUNT. RECEIPT. RELEASE AND INDEMNIFICATION WHEREAS, Harold M. Keen (the "Decedent") died on December 5,2004, leaving a Will which was duly probated by the Register of Wills of Cumberland County, Pennsylvania on December 17, 2004; and WHEREAS, the Decedent's Will appoints William R. Keen, Elizabeth A. Keen and Jesse H. Keen as Co-Executors (the "Executors") and Letters Testamentary were duly granted to the Executors on December 17, 2004; and WHEREAS, the Federal Estate Tax Return and Pennsylvania Inheritance Tax return have been filed and approved; and WHEREAS, the administration of the estate is nearly complete with the exception ofthe final fiduciary income tax returns for the estate; and WHEREAS, the Executors wish to make a final distribution of the Estate without the expense and formality of a court accounting and instead of a court accounting and instead upon Approval of Account, Receipt, Release and Indemnification, which it is the purpose of this Agreement to provide. F "~~1 NOW, THEREFORE, the undersigned, for themselves, their' pers~~l Ci representatives and heirs, do hereby: :-c (,,) a OJ 637983.1 1. State that they have examined the First and Final Account which is attached hereto as Exhibit "A" (hereinafter the "Account") and approve the transactions set forth or proposed therein (and the administration of the Estate generally) as though they were contained in a formal Accounting which had been confirmed absolutely by the Court having jurisdiction over the Estate. 2. State that they have examined the Statement of Proposed Distribution attached to the Account and they approve the distributions proposed therein as though they were ordered by the Court having jurisdiction over the Estate. 3. Waive the filing of the Account in any Court and agree that any Court having jurisdiction over the Estate may confirm the Account in the form attached hereto. 4. Acknowledge receipt from the Executors of the assets shown as distributed to them in the said Account or distributable to them in Statement of Proposed Distribution in absolute payment of and in full satisfaction of their interest under the Decedent's Will or in Decedent's Estate for whatever reason, whether as beneficiary, heir or claimant. 5. Do hereby absolutely and irrevocably release, remise, quitclaim and forever discharge the said Executors, their personal representatives, heirs and assigns, of and from all actions, suits, payments, accounts, reckonings, claims and demands whatsoever for or by reason of their actions as Executors of the Estate. 6. Do hereby absolutely and irrevocably release the Executors from filing any Account, Petition for Distribution or other document with the Court of Common Pleas of Cumberland County, Pennsylvania, or in any other jurisdiction in connection with the Estate of the said Decedent. - 2 - 7. Hereby agree that if, at any time in the future, the said Executors receive any demand or claim for any amount claimed to be due and owing from the Estate, or them as Executors, and approves said demand or claim, they shall, at the request of the said Executors, pay to the said Executors their respective shares of the amount of any such demand or claim, or if it has been paid by the said Executors, then reimburse them for the amount paid by them, provided that the amount of such requested payment or reimbursement shall not exceed the total of the assets paid or distributed by said Executors to the Beneficiaries as set forth in the attached Account. 8. Hereby agree to indemnify the Executors and hold them harmless, to the extent of the Estate assets received by the undersigned, from and against any and all claims, loss, liability or damage (including legal fees and costs) which they may suffer or to which they may be subjected by reason of the administration of the Estate or the distribution of the assets of the estate without having formal approval of the Court of Common Pleas, Orphans' Court Division, of Cumberland County, Pennsylvania, or any other jurisdiction. 9. Do hereby agree that this Agreement may be signed and acknowledged by the parties hereto in counterparts and a complete set of executed counterparts, containing the signatures of all parties, shall constitute an original and complete instrument. This instrument shall be legally binding upon the undersigned, their heirs, administrators and assigns. - 3 - IN WITNESS WHEREOF, each of the undersigned has executed this Agreement on the ~ dayof ~e\:xz-\JC>.'('Z~ ,2007. c--Ya.u. .0,- ~ Witness ~L- S~ Witness ~~c.- ~~ Witness ~~ William R. Keen CYA~ \~L) Elizabeth A. teen ---------- (SEAL) (SEAL) -4- COMMONWEALTH OF PENNSYLVANIA COUNTY OF G.-.-Wu-J SS: On this, the ~ day of ~~2 ,2007, before me, a Notary Public, in and for the Commonwealth of Pennsylvania, th undersIgned officer, personally appeared WILLIAM R. KEEN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Receipt, Release and Indemnification and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. f<€~t ~? (SEAL) My Commission Expires: (SEAL) ~.;,~~~.jt~G21~L~.tf1LLrl~tir~-NS ':{L VAN 1/\ \ Not..rial Seal \ Konen F. Koller, Jr., Notary Public \ Middlesex Twp., Cumberland County I My Commission Eyp;''es Feb. 12. 2008 ~;~'~t;7~' ~;;:::;;JiV?-~C;'-1~!~n :)f Notaries - 5 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~w~ SS: On this, the ~ day of C ~ ' 2007, hefore me, a Notary Public, in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared ELIZABETH A. KEEN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Receipt, Release and Indemnification and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. &;rJ4LJ (SEAL) My Commission Expires: (SEAL) \~~ttf;;rfa\ Seal ~ R.,-,bArt F \\.oller, ,JL, ~!(Jtary P;~bitc "'''''dle'''''~ 'Twp Cum,' be,~rland vounty, lil,lU . ........#'0. '\ '. .-',' '.2 ?n~8 ;' ,~, cmr'(",'""ion Eynire:;, '-":'G .,,,~V, it";\' \.1 I ..~,~. .' l'"' - 6 - COMMONWEALTH OF PENNSYLVANIA ~W~ SS: COUNTY OF On this, the ~ day of A-~ ,2007, before me, a Notary Public, in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared JESSE H. KEEN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Receipt, Release and Indemnification and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. f2+W- r: ~ ~ Notary Public I (SEAL) My Commission Expires: (SEAL) ,_Olvi~vl(;:">/f Eju.,~ 11 Of :~)ENNS YLVf\.}.,n,,'\ r ._,--_._~ N~tarial sea~--l i j"'lobert F Koller, Jr., Notary Public 'I I Middlesex Twp.. Cumberland County , ! My Commission Expire" Feb ~ 2, 2008 i l_=~,., ,.""_-="'L_""_U___--.o_..u.,.,_...-_~~.._""_..,..n~ \~~,,""',i,'F P'~nnSV'V2,!'Tjfj t\;'~s<)C':crc\(.m {'If ~J;,Jmrjl'j~': - 7 - RHOADS & SINON LLP Shawn D. Funk ph (7]7) 23]-667] fx (717) 232-]459 sfunk@rhoads-sinon.com FILE NO 5850/11 February 12,2007 Re: Estate of Harold M. Keen ~ "; Ms. Glenda Farner-Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 r"'0 r-' -' c.) ;::) co Dear Ms. Farner-Strasbaugh: We have enclosed an executed Approval of Account for the above-referenced estate. It is our intention to file this informally so that it is simply a matter of public record, rather than a formal filing with the Court. Therefore, we have also enclosed a check in the amount of $5.00 to cover the filing fee. Please time-stamp the first page of the additional enclosed copy of the Receipt and Release and return it to the undersigned in the enclosed envelope. If you have any questions or require additional information please do not hesitate to contact our office. Very truly yours, By: Enclosure cc: Stanley A. Smith, Esquire 640075.1 Rhoads & Sinon LLP . Attorneys at Law. Twelfth Floor. One South Market Square. P.O. Box 1146 Harrisburg, PA 17108-1146 . ph (717) 233-5731 . fx (717) 232-1459 . www.rhoads-sinon.com Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA Name of Decedent: Harold M. Keen Date of Death: December 5, 2004 File Number: 2004-01153 Pursuant to Pa. O.c. Rule 6.12, 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: . . . . . . . . . . . . . . . . . . .. IZJYes DNo 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? . . . . . .. DYes IZJ 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? ............................... IZJYes DNo d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. 317107 s;~ Date Capacity: DPersonal Representative IZ1 Counsel Stanley A. Smith, Esquire Name of Person Filing this Form c/o Rhoads & Sinon LLP Address PO Box 1146 Harrisburg P A 17108-1146 717-233-5731 <3 \ : \ \.id 8- Telephone FormRW-IO rev. 10.13.06 J STANLEY A SMITH RHOADS & SINON PO BOX 1146 HBG 2007H.4R -5 PH /: 23 CLEP'K; OF CL~%:tL~t\rS G9UR~ :J ;-A COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE :<-:; ~-"I'\,'I. ';:."'.! J1i.J)1')I....C.....eCi~F:J,1ETERMINATION AND ~>j.4SS..~SMtNTrOF PENNSYLVANIA 1i"ESTATEi~'lTAX BASED ON FEDERAL . CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 211601 ~RRIS.UR& PA 17128-8601 1EV-716 EX In (II-IS) PA 17108 03-05-2007 KEEN 12-05-2004 21 04-1153 CUMBERLAND 202 APPEAL DATE: 05-04-2007 (See reverse side lll1de, Objectiolls) A.ount Re.ltted I MAKE CHECK PAYABLE AND HAROLD M ESQ I REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insu~e p~ope~ c~edlt to you~ account, sub.it the upp.~ po~tion of this fo~. with you~ tax pay.ent. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR FILES +- iE-V:7i'--Ei-~FP--(ii:iii5-----.ii-NO-ficE--OF-iiEii-iMiN~Tio-N-iN-D-ii-iEii-iENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF KEEN HAROLD M FILE NO.21 04-1153 ACN 202 DATE 03-05-2007 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 98,304.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 224,515.79 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 2~4.515.79 5. Pennsylvania Estate Tax Due .00 ,. A.ount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS : PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 .IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED 0-/; FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)