HomeMy WebLinkAbout04-1164 PETITION FOR PROBATE and GRANT OF LETTERS
Estate of GILBERT M. KELLER No. o~ t - I)Ur - ~[ ~o 4
also known as To: Register of Wills for the
Deceased. County of Cumberland in the
Social Security No. 042-16-9832
Commonwealth &Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner is 18 years of age or older and the Executrix named in the last will of the above
decedent, dated March 20, 2002, and codicil(s) dated [none].
(State relevant circumstances, e.g. renunciation, death of executor, etc.)
Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or
principal residence at 332 West South Street, Carlisle Borough.
(List street, number and municipality)
Decedent, then 90 years of age, died December 14, 2004, at 442 Walnut Bottom Road, Carlisle,
PA 17013.
Except as follows, decedent did not marry, was not divorced and did not have a child bom or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent:
Decedent at death owned 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
V. alue of real estate in Pennsylvania
s~tuated as follows: Carlisle Borough, Cumberland County
$ unestimated
$
$ unestimated
WHEREFORE, petitioner respectfully requests the probate of the last will and codicil(s) presented
herewith and the grant of letters testamentary thereon.
(Testamentary, administration c.t.a.; administration d.b.n.c.t.a.)
r. Ly.le (
32 Pinelake Court '~c~,-.,
Williamsville, NY 14221
......... (716) 689-0285
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA )
: SS.
COUNTy OF CVMUE AND )
The petitioner above-named swears or affirms that the statements in the foregoing petition are true
and correct to the best &the knowledge and belief of petitioner and that as personal representative &the
above decedent, petitioner will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed "1 ~'
~lefo~re methis j~O,--~ day pf Cyn~
. ~- ,~gCoq- . K. Lyttle -
'~x C~ .~ Regi~er'F
Estate of Gilbert M. Keller, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW,'"~I~0 00 .mk'~ ,, ,~,q-/, ~f'D~-, 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 March 20, 2002, described therein be admitted to probate
and filed of record as the last will of Gilbert M. Keller and Letters Testamentary are hereby granted to
Cynthia K. Lyttle.
Will Book
Page
FEES
Probate, Letters, Etc.
ShortCertificates(5) $_ t 5,00.
TOTAL
· Register of Wills.~mx
John B. Fowler III, Esquire (06273)
ATTORNEY (Sup. Ct. I.D. No.)
MARTSON DEARDORFF WILLIAMS & OTTO
10 East High Street
Carlisle, PA 17013
(717) 243-3341
Filed
- ' - : ¢ormahon /]ere given is correctly copied from an original certificate of death duly filed with me as
Loc~d Reaishm. ~lh,: (m~inal certificate will be fi)rwardcd to the State Vital Records Office lbr permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fe: tor ::his c'L'rli]ic'alc.. $2 O0
No.
iLocal Registrar
,,~
I)EC 1 5
Date
~,~. Cumberland
CERTIFICATE OF DEATH
042 -16 - 9832
~ ('fib 0
14, 2004
336 West South St.
~.Carlisle, PA 17013
Keller
PA
L4..¢ - (.
LAST WILL AND TESTAMENT OF
GILBERT M. KELLER
I, GILBERT M. KELLER, of the Borough of Carlisle, Cumberland County, Pennsylvania,
declare this to be my Last Will and
by me. Testament and revoke all Wills and Codicils previously made
ITEM I: I direct that all my legally enforceable debts and funeral expenses, includi
expenses °f mY last illness, shall be paid from my residuary estate as soon as prac~ n~a~ I1
e afte mr?~lY
decease as a part ?fthe expense of the administration of my estate, i ath, C~y
ITEM II. I bequeath any automobiles or motor vehicles I may own at~,n c-~
personal effects, household goods, and other tangible personal property of like natur,
~clud~g
cash or securities), together with any existing insurance thereon, to such of my chikh ~ are livtt~g
on the thirty-first day after my death, to be divided among them with due regard for eir personal
preferences in as nearly equal shares as practical and as they shall mutually agree. I direct that ~y
of the foregoing articles not selected by such children or about which there is no agreement shall be
sold at public or private sale by my personal representative(s), and I further direct that the net
proceeds thereof shall be administered and distributed as a part of the residue of my estate.
ITEM III: I devise and bequeath the residue of my estate of every nature and wherever
situate in equal shares to my children, NANCY K. COXE, CYNTHIA K.LYTTLE and ALAN G.
KELLER, provided that the share of any child who predeceases me or dies on or before the thirtieth
day following my death shall be distributed as follows: ten (10%) percent thereof to her or his
spouse living on the thirty-first day following my death, and the balance of such share, or all thereof
if there is no then living spouse, to her or his then living issue, per stirpes, and in default of any such
then living spouse and/or issue, such share or the balance thereof shall be added to the share or
shares for my other children, or their then living spouse and/or issue.
ITEM IV: Should any person entitled to a share of my estate not have attained the age of
twenty-five (25) years at the time of distribution to him or her, I devise and bequeath the share of
each such person to my Trustee hereinafter named, IN SEPARATE TRUST, to hold, manage, invest
and reinvest the share so received and the accumulatmn of income thereon, and to use and apply the
income and principal or so much thereof as, in the sole discretion of my Trustee, may be necessary
or appropriate for such beneficiary's support, health and medical care, and education (including
college education, both undergraduate and graduate), or to make payment for these purposes, without
further obligation or responsibility to see to the proper expenditure thereof, directly to such
Page 1 of 6 Pages -~tiai~
beneficiary or to any person taking care of such beneficiary until he or she attains the age of twenty.
two (22) years, at which time and until complete distribution of his or her share, my Trustee shall
pay to him or her all of the income therefrom in such periodic installments as such beneficiary and
my Trustee shall find convenient, but not less frequently than quarter-annually. In addition, my
Trustee shall be fully authorized and shall have the sole discretion to expend directly for his or her
benefit, so much of the principal of such beneficiary,s share as my Trustee shall deem necessary or
appropriate for his or her support, health and medical care, and education, taking into consideration
all other income and other resources available to such beneficiary for such'purposes from all sources
known to my Trustee. Any income and principal not so applied shall be distributed to such
beneficiary absolutely when he or she attains the age of twenty-five (25) years. If he or she dies
prior to complete distribution, then such share, or the remainder thereof, shall be distributed to his
or her personal representative(s) or estate, discharged of the trust. For convenience of administration
and investment and if more than one Trust is held hereunder, my Trustee shall be fully authorized
to hold the several Trusts as a common fund, dividing the income proportionately between or among
them, and to make joint investments of the funds belonging to my Trustee. Should the combined
principal of the several Trusts held hereunder be or become too small so as to make establishment
or continuance thereof inadvisable, my Trustee, in her sole discretion, may make immediate
distribution of the then remaining balance of the principal and accumulated income of each
beneficiary's share to the legally appointed guardian or trustee of such beneficiary, or may appoint
and pay such share to a custodian for such beneficiary under the Uniform Transfers to Minors Act
of any state, without further obligation or responsibility for such distribution so paid; and upon such
termination, the rights of all persons who might otherwise have a successive interest therein shall
cease. No interest of any beneficiary, while in the possession of my Trustee, shall be subject to
anticipation or voluntary or involuntary alienation.
ITEM V: All Federal, State and other death taxes payable because of my death, with respect
to the property forming my gross estate for tax purposes, whether passing under this Will or
otherwise, including any interest or penalty imposed in connection with such taxes, shall be
considered a part of the expense of the administration of my estate and shall be paid out of the
pnncipal of my residuary estate without apportionment or right of reimbursement.
ITEM VI: All fiduciaries acting under this Will shall have the following powers in addition
to those vested in them by the common law, by statute or by the other provisions hereof, all of which
shall be exemised in a fiduciary capacity, primarily in the interests of the beneficiaries, applicable
Page 2 of 6 Pages
to all property, including property held for minors, whether principal or income, exercisable without'
court approval and effective until actual distribution of all property:
A. To retain and to hold any securities or other property, real, personal or mixed,
received from my estate without regard to any principle of diversification or risk.
B. To invest and reinvest in all forms of property, including stocks, bonds, funds,
endowment, insurance or annuity policies on the lives of beneficiaries of any Trust created hereunder
and other securities, without restriction to investments authorized for Pennsylvania fiduciaries, as
they shall deem proper without regard to any principle of diversification or risk.
C. To sell at public or private sale, to exchange, to partition, or to lease for any period
of time or the duration of any Trust created hereunder any real or personal property, and to give
options for sales, exchanges or leases for such prices and upon such terms and conditions as they
shall deem proper.
D. To hold property in the name of any Trust created hereunder, or in the name of
my Trustee without designation of any fiduciary capacity, or in the name of a nominee, or
unregistered.
E. To allocate receipts and expenses to principal or income, or partly to each, as they
from time to time, in their sole discretion, shall think proper.
F. To vote in person or by proxy all securities, and to become a party to any
stockholders, agreements deemed advisable by them in connection with such securities.
G. To borrow money from any person or institution upon their bond or promissory
note, and to secure the repayment thereof by mortgaging, creating a security interest in, pledging or
otherwise encumbering any or all real or personal property as
they, in their sole discretion, shall choose without regard to the dispositive provisions of my Will.
H. To make any divisions or distributions required hereunder, wholly or in part, in
kind or in cash, and to make non-prorata distributions of assets in kind.
I. To exercise any election or privilege given by the Federal tax and other tax laws,
including without limiting the foregoing, the election of the alternate valuation for Federal Estate
tax purposes, the election to claim items of deduction for estate tax or for income tax purposes, and
to make or not to make equitable adjustments or apportionments for the exercise or nonexemise of
any such election or privilege.
J. To disclaim any interest in property without court authorization.
K. To compromise any claim or controversy.
Page 3 of 6 Pages
[nitials]
ITEM VII: I appoint my daughter, CYNTHIA K. LYTTLE, Trustee of the Trust(s) created'
under Item 1V hereof. My Trustee or any successor Trustee may resign at any time upon written
notice given to the then current income beneficiaries thereunder or to their parent, legally appointed
guardian or trustee, other than any Trustee hereunder, if such beneficiaries are minors. Should my
said daughter fail to qualify or cease to act as Trustee, I appoint my daughter, NANCY K. COXE,
successor Trustee. Should my other said daughter fail to qualify or cease to act as Trustee, I appoint
my son, ALAN G. KELLER, successor Trustee. Should my said son fail to qualify or cease to act
as Trustee, a successor Trustee may be appointed by such of the current income beneficiaries
thereunder who are then twenty-one (2 I) years of age or older as they, by mutual agreement and in
their sole discretion, shall deem necessary or advisable; otherwise, a successor Trustee may be
appointed by any court having jurisdiction over said Trust(s). No successor Trustee shall be liable
or responsible in any way for the acts or defaults of any predecessor Trustee or for any loss or
expense caused by anything done or neglected to be done by any predecessor Trustee, but such
successor Trustee shall be liable only for her or his own acts and defaults with respect to the trust
estate actually received. Any successor Trustee shall succeed to ail the duties and all the powers,
including discretionary powers, herein granted to my Trustee. My Trustee shall be reimbursed for
all necessary and reasonable expenses incurred by her in the management and protection of the
Trust(s) and may retain and employ the services of others as accountants, counsel, agents and
advisors for investments, or otherwise, and may act through attorneys-in-fact, with the reasonable
expenses, compensation and fees therefor to be paid from the trust estate in addition to the
compensation to which my Trustee may be entitled under Item IX hereof. I direct that the situs of
said Trust(s) for administrative and accounting purposes shall be Cumberland County, Pennsylvania,
and all questions concerning the validity, construction and administration of said Trust(s) shail be
determined under the laws of the Commonwealth of Pennsylvania. My Trustee may change the situs
of any Trust created hereunder from the county and/or state in which it is then being administered
to a new county and/or state. Such action shall be accomplished by a writing signed by my Trustee
or successor Trustee and filed with the court then having jurisdiction over said Trust(s).
ITEM VIII: I appoint my daughter, CYNTHIA K. LYTTLE, Executrix of this my last Will.
Should my said daughter fail to qualify or cease to act as Executrix, I appoint my daughter, NANCY
K. COXE, Executrix of this my last Will. Should my other said daughter fail to qualify or cease to
act as Executrix, I appoint my son, ALAN G. KELLER, Executor of this my last Will.
ITEM IX: My Trustee and my Executrix, as well as their successors, may elect to receive
a fair and reasonable compensation for the performance of their respective services hereunder, which
Page 4 of 6 Pages
[Initials]
compensation shall not be greater than the standard fees charged for the performance of similar
services by corporate banking fiduciaries with offices in Carlisle, Pennsylvania, in effect fi.om time
to time during the period over which such services are performed.
ITEM X: I direct that all fiduciaries acting under this W'
shall not be required to give bond for the fai*~,~-, - ~- _fl1, whether or not named herein,
1N -- u.m performance o/their duties ' · . · .
~ _ WIINESS WHEREOF, I have here - . - in anYjUnsdmt~on.
unto set my laand and seal this
]'~/.o..~., 2002. - ~ day of
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed
our n/~/es as ~itnesses thereto, in the presence of the said Testator and of each other.
Page 5 of 6 Pages
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND ss.
We, GILBERT M. KELLER, JOHN B. FOWLER, III, and ~ ~
the Testator and the witnesses, respectively, whose names are signed to the 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 has 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/her
knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no
constraint or undue influence.
Subscribed, sworn to and acknowledged before me by GILBERT M. KELLER, the Testator,
and subscribed and sworn to before me by John B. Fowler, III, and ~-]TD4r~a~, ~ ~a~,Z~ ~,
witnesses, this gQO4~'day of~e,~.~' 2002.
Page 6 of 6 Pages
,,",:',.;,'
F: IFlLES\DA T AFILEIEST A TES\ 1 0552. 2. notice.cert
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Gilbert M. Keller
Date of Death: December 14, 2004
File No. 21-04-1164
To the Register:
I certifY that notice of estate administration required by Rule 5.6(a) ofthe Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or
about January 12, 2005.
Mrs. Cynthia K. Lyttle
32 Pinelake Court
Williamsville, NY 14221
Mrs. Nancy K. Coxe
4191 Berry Ridge Lane
Gahanna, OH 43230
Mr. Alan G. Keller
4 Zilber Court
Hampton, VA 23669
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A
Signature
Name
A
Date: January 19, 2005
-----
F't
ohJl B. Fo ler, Ill, Esquire
~ARTSON DEARDORFF WILLIAMS & OTTO
/ten East High Street
Carlisle, P A 17013
(717) 243-3341
Attorneys for Personal Representative
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INf{)RMAl'lON . ADVICE. ADvOCACY
ATTORNEYS & COUNSELLORS AT LAW
TELEPHONE
FACSIMILE
INTERNET
(717) 243-3341
(717) 243-1850
www.mdwo.com
WILLIAM F. MARTSON
JOHN B. FOWLER III
EDWARD L. SCHORPP
DANIEL K. DEARDORFF
THOMAS J. WILLIAMS'"
Ivo V. DTTO III
GEORGE B. FALLER JR. '"
CARL C. RISCH
DAVID A FITZSIMON."
DAVID R. GALLOWAi
ANTHONY T. LuCI DO
CHRrSTOPHER E. Rlcr:
JENNrFER L. SPEAKS
HILLARY A. DEAN
10 EAST HIGH STREET
CARLISLE, PENNSYLVANIA 17013
"'BOARD CERTIFIED CrvIL TRIAL SPEC'lALlST
March 10, 2005
HAND DELIVERED
Office of Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
RE: Estate of Gilbert M. Keller
Estate No. 21-04-1164
Date of Death: December 14, 2004
(,;
Dear Clerk:
Enclosed with this letter is estate check number 120 in the amount of $35,000.00
representing payment of Pennsylvania Inheritance Tax in the above-referenced estate.
Will you please issue the appropriate receipt and forward it to me at the above address. I
thank you in advance for your prompt attention to this matter.
Very truly yours,
MARTSON DEARDORFF WILLIAMS & OTTO
JBF, IIVvlo
Enclosure
t;~C. 17-;'
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B. Fowler, I
F IF] LES\DA T AFlLEIEST A TES\ 1 0552.2 row intx
INFORMATION
ADVICE. ADVOCACY SM
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.2B0601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
LYTTLE CYNTHIA K
32 PINELAKE COURT
WILLlAMSVILLE, NY 14221
--------IOld
ESTATE INFORMATION: SSN: 042-16-9832
FILE NUMBER: 2104-1164
DECEDENT NAME: KELLER GILBERT M
DATE OF PAYMENT: 03/10/2005
POSTMARK DATE: 03/10/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 12/14/2004
NO. CD 005041
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $35,000.00
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TOTAL AMOUNT PAID:
REMARKS:
CHECK#120
SEAL
INITIALS: MW
RECEIVED BY:
REGISTER OF WILLS
$35,000.00
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REV . 1500 EX + (1-00)
.
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
GFF!C!/\L U~;
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280001
HARRISBURG. PA 17128-0001
FILE NUMBER
21 04
COUNTY COI:lL. '1'E~._
SOCIAL SECURITY NUMBER
042-16-9832
'_~- '-,' -.. THIS RET.U.RN MUST.__BE FILED IN Cl, UPLlCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
.u3. Remairider-Return(date of deathlpriDrio12-13~82)
o 5. Federal Estate Tax Return R~quired
I
1 8. Total Number of Safe Deposit Boxes
- I
o 11. Election to tax under Sec. 91!13(A) (Attach Sch 0)
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
KELLER, GILBERT M.
--.. .-. -. -...--
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
: 12/14/2004
e-' -'- .---._. ._._.
I (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
I
m____~ 1. Original Return
o 4. Limited Estate
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12/25/1913
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II.
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ITTSupplemental Return
o 4a. Future Interest Compromise (date of death after
12-12-82)
6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach
of Will) copy of Trust)
9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between
._____. 12-
THI$I$I$~i!iIQN.'MI,J$1t.I$.<;()II!IP~$~b.I~~~()~I$$
AME
John B. Fowler, III, Esquire
F"iM NAME(lfi'-pplicablej- ------
I Martson Deardorff Williams & Otto
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Ten East High Street
Carlisle, P A 17013
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TELEPHONE NUMBER
717/243-3341
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1 )
(2)
(3)
(4)
256,171.90
579,792.83
3. Closely Held Corporation, Partnership or Sole-Proprietorship
None
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9) 49,072.61
~'------'-_._--'------
(10) 2,615.24
None
(5) 96,434.65
(6) None
(7) None
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
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)
14. Net Value Subject to Tax (Line 12 minus Line 13)
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)
x .00
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16.Amount of Line 14 taxable at lineal rate
880,711.53 x .045
17.Amount of Line 14 taxable at sibling rate
x .12
18. Amount of Line 14 taxable at collateral rate
x .15
19. Tax Due
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2000 form software only The Lackner Group, Inc.
>> BE SURE TO ANSWER ALL QUESTlQNS ON REVERSE SIDE AND'RECHECK MATH <<
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Form REV.1500 ~x (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
336 West South Street
CITY
STATE PA
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
35,000.00
1,842.11
Total Credits (A + B + C)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
ZIP 17013
(1 )
(2)
(3)
(4)
(5)
(5A)
(58)
39,632.02
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316,842.11
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12,789.91
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCK
1. 0: d~~~~~~~:~:: ~rt;~;~:~ ~~~~e property transferred;............................................................................. Yes 10
~ ~=:; ~h~e:;~;~~~::::;'::,;;"::":~U."~'~. p~P:.rty..."'fe:'o';~.;""'m~,,~. ..... ....... B
d. receive the promise for life of either payments, benefits or care?........................................................... B
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without I
receiving adequate consideration?......... ........ ........... ......... ..... ............................... ..... .......... .n..................... D ~I
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~I
IF THE ~s:~::::~;::;~:::~::::~:;:~:::::"::~:~:::~::~:::::::~~~':~~~I~ IT~S PA~lF THE RETURN.
U~d"r penalties of perjury. I declare that I have examined this return. including accomp~~ying schedules and statements. and to the best of my knoWled.ge and beliei:-it-is tr~e. co;r~tia~d. -c-;;m... p.leie~ Declaration
preparer other than the personal representative is based on all information of which preparer has any knowledge. _______________ _____ ________
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS , DATE
Cynthi . Lyttle, 32 Pinelake Court I
Williamsville, NY 14221
ADDRESS
ADDRESS
SIGNATU F PREPARER OTHER THAN REPRESENTATIVE
John . F w
Ten East High Street
Carlisle, P A 17013
-
~
DATE
For ates 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 u
iving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)).
I
I
t Ll--. ......n./i\Jinn ~oouse is 00/0
isclosure
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfer
[72 P .5. ~9116 (a) (1.1) (ii)). The statutedoes not exemota transfer to a surviving spouse from
of assets and filing a tax return are still applicable even if the surviving spouse is the only bene
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;
parent, an adoptive parent, or a stepparent of the child is 0% [72 P .5. ~9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal ber
1.2) [72 P.S. ~9116 (a) (1)).
Dr::-
I le ;:) 15 dO
Pd l.\~C\
A.Po 35-on
co
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings
under Section 9102, as an individual who has at least one parent in common with the decede..., __n
3. ~\ST
df a natural
2p.S.~9116
19 is defined,
Decedent's Complete Address:
STREET ADDRESS
336 West South Street
CITY
Carlisle
I STATE
I PA
I --- __~~________n
I ZIP 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 )
39,632.02
35,000.00
1,842.11
Total Credits (A + B + C)
(2) __}~6,842.11
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3)
(4)
(5)
(5A)
(5B)
0.00
2,789.91
- ---~-_.-I---
2 789.91
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOC~
1. D~. d~:~~~~:~:: ~rt~~~~:~ ~~~~e property transferred;...........................................................n................ Yes I
~ ~::: ;~::~;::~':~~:~:"'all"'~~~. '.~'.~"':I"'"'~''''d.~;~ .;".~~~:..........:..:::::::::::::: B
d. receive the promise for life of either payments, benefits or care?........................................................... B
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?......................................... ................... n............................ n..................... D 1&1
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D l&t
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?................................................................................................................ D 1&1
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART'OF THE RETURN.
-- ----------------------------..------ -..- ---------------..-
Under penalties of perjury. I declare that I have examined this return. including accompanying schedules and statements. and to the best of my knowledge and belief. it is true. correct and complete_ Declaration
prel'are-,~h~..\t1a"~~,,pers()_,,-aJ representative is based on all inforrnationofwhic_hJ'reparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Cynthia K. Lyttle
DATE
32 Pinelake Court
Williamsville, NY 14221
SIGNATURE OF PERSON RESPONSIBLE FORFllirilG RETURN
ADDRESS
DATE
ADDRESS
~-DATE-
Ten East High Street
Carlisle, P A 17013
I
For ates 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
iving spouse is 3% [72 P.S. 99116 (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. 99116 (a) (1.1) (Ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for ~isclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the usei of a natural
parent, an adoptive parent. or a stepparent of the child is 0% [72 P.S. 99116 (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 7~ P.S. 99116
1.2) [72 P.S. 99116 (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 least one parent in common with the decedent, whether by blood or adoption.
II
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
ESTATE OF KELL~_~,_~I~~-E;; M. ---~~==~ I FILE~~~~~E~21~~__~_____ n ----
Ail 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, l!loth having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be CIIisclosed on
schedule F. '
!
ITEM
NUMBER
I
DESCRIPTION
Residence situate at 336 W~;tSo~th-Street, c~~ii;l~,-Cumberland C~~tY~ PA, know~as p~~cel No~~ ---1
04-21-0322-175, being described in Deed dated December 30, 1955, and recorded in Cumberland
County, PA, Deed Book "X" Volume 16, Page 72, and being conveyed to Gilbert M. Keller and Harriet
M. Keller as tenants by the entireties. Harriet M. Keller died May 25, 1997. Value is assessed value of
211,860 x common level ratio of 1.11
VALUE AT DATE OF
DEATH
235,164.60
2
Two-tenths interest in dwelling house situate at 357 West South Street, Carlisle, Cumberland County, PA,
Parcel No. 04-21-0322-155, acquired by decedent in Deed dated July 22, 1998, and recorded in
Cumberland County, PA, Deed Book "M", Volume 33, Page 192, and in Deed dated October 5, 1998 and
being recorded in Cumberland County, PA, Deed Book 186, Page 843. Value is assessed value of
117,150 x common level ratio of 1.11, reduced by estimated cost ($5000) to partition this real estate,
which is owned as tenents in common by decedent and eight (8) other parties umelated to decedent.
21,007.30
;
256,171.90
TOTAL (Also enter on line 1, Recapitulation)
*'
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLER, GILBERT M.
I FILE NUMBER .
__~l - 04 - 01164
--- ---- .-. - -.--..--.-----
ITEM
NUMBER
1
DESCRIPTION
UNIT VALUE
AT DATE OF
DEATH
181,833.75
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
5250 shares Tyco International LTD New, common
CUSIP #9021224106
34.635
2 7392 shares, General Electric Co., common 37.465 276,941.28
CUSIP #369604103
3 1500 shares, PPG Industries, Inc., common 66.83 100,245.00
CUSIP #693506107
4 300 shares, Pepco Holdings, Inc., common 20.915 6,274.50
CUSIP #713291102
i
5 170 shares, Frog Switch & Manufacturing Co., common. In order to value this stockl 40.00 6,800.00
which is not publicly traded, attorneys for decedent's estate spoke with principals of !
the corporation, who informed said attorneys that: (1) it is well known that currently
and at the date of decedent's death, the corporation is in a turn around situation; and
(2) based on significant operating losses in 2002, 2003 and 2004, as well as potential
unfunded liabilities, it is extremely difficult to value the corporation.
6 201 shares, Nationwide Financial Services, 38.30 I 7,698.30
CUSIP #63861210
TOTAL (Also enter on line 2, Recapitulation)
579,792.83
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
I
____ ________ __ J
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLER, GILBERT M.
II
I
.1__________ _
! FILE NUMBER ------
21 - 04 - 01164
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
1
DESCRIPTION
M&T Bank checking account #2671095921
2
M&T Bank savings account #15004200080866
VALUE AT DATE OF
DEATH
9,058.22
TOTAL (Also enter on Line 5, Recapitulation)
43,438.93
19,401.29
824.77
3,374.06
725.00
675.00
75.00
4,336.65
500.00
5.22
3,000.00
29.00
10,728.00
1.67
68.00
0.74
8.00
73.10
112.00
96,434.65
3
Orrstown Bank checking account #106002888
4
Cash
5
Harriet M. Keller, TUW 311037600, 4th quarter income payment
6
1985 Buick vehicle, Kelley Blue Book value
7
PPG, dividend payable 12/10/04
8
Pepco, dividend payable 12/10/04
9
Continental Casualty Company, refund oflong term care insurance premium
10
Rent received from property at 357 West South Street
11
AT&T, refund
12
Personal property and household goods
13
Ohio Casualty Group, refund of homeowners insurance
14
Continental Causalty Company, long term care benefits
15
Hachette Filipacchi, refund of subscription
16
MetLife Auto & Home, refund of vehicle insurance
17
Sprint, refund
18
P A Department of Revenue, refund of 2004, P A 40 personal income taxes
19
US Treasury, refund of 2004,1040 personal income taxes
20
Ohio Casualty Group, disbursement of premium credit
*'
SCHEDULE H
FUNERAL EXPENSES &
nL..o ADIVIINIS1RA11VE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
KELLER, GILBERT M.
ITEM
NUMBER
A.
B.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home, Carlisle, PA
2
Allison United Methodist Church, funeral reception
3
Georges' Flowers
I
l
I FILE NUMBERn_~--~- .0
21 - 04 - 01164
AMOUNf
.)
I
I
Cynthia K. Lyttle, Nancy K. Coxe, Alan G. Keller, travel expenses to plan and attend funeral I
servIces
Carlisle Memorial Service, grave marker
4
5
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
2.
Street Address
City
Year(s) Commission paid
Attorney's Fees Martson Deardorff Williams & Otto (estimated)
State
Zip
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Cumberland County Register of Wills
5. Accountant's Fees
6.
Tax Return Preparer's Fees Boyer & Ritter, 2004 personal income tax returns
7.
1
Other Administrative Costs
Register of Wills, short certificates
2
Recorder of Deeds, copies
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
I
I.
9,502.76
200.00
66.78
694.24
848.60
31,700.00
520.00
450.00
18.00
3.00
5,069.23
I
49,072.61
.
COMMONWEALTH OF PENNSYLVANIA II'
INHERITANCE TAX RETURN
RESIDENT DECEDENT , J
ESTATE OF KELLER, GILBERT M.
Schedule H
Funeral Expenses &
MninistratiYe Cos1s continued
, FILE NUMBER
21 - 04 - 01164
3
EVP, online stock valuation
6.20
4
The Sentinel, advertising Letters Testamentary
144.29
5
Cumberland Law Journal, advertising Letters Testamentary
75.00
6
Cynthia K. Lyttle, travel expenses for estate administration
1,124.20
7
Certified mailing, Department of Public Welfare
4.42
8
UPS mailings
13.70
9
Vital Records, Death Certificates for Harriet Keller
65.00
10
Register of Wills, filing fee, Inheritance Tax return
15.00
11
Recorder of Deeds, recording fees
79.00
12
Alan G. Keller, reimbursement for house repairs pending disposition of real estate
74.41
13
Estate checks
11.12
14
Cynthia K. Lyttle, reimbursement for house repairs pending disposition of real estate
145.00
15
Cynthia K. Lyttle, reimbursement for home inspection
300.00
16
Borough of Carlisle, sewer/water pending disposition of real estate
64.81
17
Sprint, phone service pending disposition of real estate
224.71
18
PPL, electric service pending disposition of real estate
1,662.37
19
Masland Associates, fee for medical records release
25.00
20
Register of Wills, additional probate fee
35.00
21
Martson Deardorff Williams & Otto, reserved for accounting, filing fees and miscellaneous
expenses
1,000.00
1__ ,___~__n___
Page 2 of Schetle H
,
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~____l
ESTATE OF
KELLER, GILBERT M.
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
Orrstown Bank, checking account #106002888, outstanding check on date of death
2
PPL Electric Utilities, account payable
3
Sprint, account payable, 336 West South Street
4
Borough of Carlisle, account payable
5
Jonathon D. Daniels, house maintenance and lawn care, account payable
6
United Church of Christ Homes, account payable
7
P A Department of Revenue, 2004 P A40, 4th quarter estimated payment
8
The Sentinel, account payable
9
Sprint, fmal billing, Thornwald Home
10
AT&T, account payable
11
Paul J. Creedon, D.P.M., account payable
Matthew and Sarah Haney, wedding gift, replacement for check returned from Orrstown Bank checking
12
13
Readers Digest, account payable
14
U.S. Treasury, 2004 personal 1040 income taxes
15
Martson Deardorff Williams & Otto, account payable
FILE NUMBER
21 - 04 - 01164
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
10.00
240.73
37.45
16.18
440.00
36.00
180.00
8.23
24.81
56.90
38.00
50.00
83.94
1,183.00
210.00
2,615.24
REV.1513 EX+ (9.00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-~-
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
FILE NUMBER
i 21-04-01164
" RELATIONSHIP TO I. AMO~N~~~~H;~
~___~~;~I;~~~~(.) -t-- ~_ - ()~~S_~ ATE
ESTATE OF
KELLER, GILBERT M.
I.
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Cynthia K. Lyttle
32 Pinelake Court
Williamsville, NY 14221
Daughter
One-third of estate
residt1-e
2
Nancy K. Coxe
4191 Berry Ridge Lane
Gahanna, OH 43230
Daughter
One-1hird of estate
resid~e
3
Alan G. Keller
4 Zilber Court
Hampton, VA 23669
Son
One-third of estate
resid*e + vehicle
($725)
Enter dollar amounts for distributions shown above on lines 15 through 18. as appropriate, on Rev 1500 cover sheet
I I
II !NON-TAXABLE DISTRIBUTIONS:
.
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
I BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
mlM&I'Bank
499 Mitchell Road, MilIsboro, DE 19966 Mail Code DE-MB-12
MDW&O
Attorneys At Law
10 East High Street
Carlisle, Pennsylvania 17013
Re: Estate of: Gilbert M Keller
Social Security: 042-16-9832
Date of Death: December 14. 2004
Phone (888) 502-4349
Fax (302) 934-2955
January 6, 2005
Dear Sir or Madam:
Per your inquiry dated December 27,2004, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
2671095921
Ownership (Names oj)
Gilbert M Keller
Cynthia K Lyttle, POA
Opening Date
11/12/93 Closed 12/28/04
Balance on Date of Death
$9,057.95
$ 0.27
Accrued Interest
Total
..................._.............................._....................'M.........
$9,058.22
2.
Type of Account
Savings Account
Account Number
015004200080866
Ownership (Names oj)
Gilbert M Keller
Cynthia K Lyttle, POA
Opening Date
11/12/93 Closed 12/28/04
Balance on Date of Death
$43,425.84
Accrued Interest
$ 13.09
Total
$43,438.93
/i.1 ,/
, L. [(c'
)r l ~ lU I
{-' , - i,f
I L I
",/
! Ii ,'r-V /
(. /. )1( LL (
"f(('
". ' /1
. I, Z,
I ( I.... (
~:-
,
Please be advised, there was no safe deposit box found for' the above decedent. For further account info~mation,
regarding ownership, closures and/or reimbursement of funds, etc., please call the High Street Carlisle officb # 717-
240-4536. '
Sincerely,
, _" ~.f:7.d " _/?.J/ -' _.
-/;.//1///0./' ..[,~._>cj~{)
.'i/.',' .,' Ii ',.' '/Y' .
,/1 ','?
?t' ,.-
Nancy Clagett
Records Management
O -~,-_..,~-_.._~...,~._- ." , ,_.,,~,"~"''''"'''''--'''--'--'''''-'' K
~~;P:;jJJ'~_~~~iJiL...~.'tiIa'&I'i"".-,;_'i:_';h',.",~.~".!~~'._.'~~'r:';"-~.-m''-'~'''.:>!<''':f.'''_'''-'!:Kl'~PA;;:;:_~~.'Ili.:Dll,oI
RRSTOWN BAN
_.__~~VJ.~.l_InI''!F,,,,~;,,~~'''t,j'''''.';,;,,,!~,-.'.''.,,J!2''''''";~_~',,,'-."',.!b"'.~!,.-'MS_~I.''''"'",,,',u.;;.;r::.n.''::.,.''.'';.'''~'''''-i''\f"~",'''_CiL>F.:,',~.i!li.~''''",.,,".L:~'.~'t''''_'''.'Ii.,'t''''.':\"R''''*__;'_1l:<~'\?".9.
January 3, 2005
TO: MDW&O
Attorneys At Law
10 East High Street
Carlisle, PA 17013
FROM: Timothea Moose
Cust Serv. Op.
P.O. BOX 250
SHIPPENSBURG PA 17257-0250
RE: ESTATE OF Gilbert M Keller
DATE OF DEATH: December 14,2004
i
I
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABbvE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: !
i
I
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUEDIINTEREST
106002888 Gilbert M Keller 9/9/03 19,398.90 2.39 .
. !
SAVINGS ACCOUNTS / /.-, i
i
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
I
I
I
i
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUEd INTEREST
CERTIFICATES OF DEPOSIT
Sc~cLlc ::-- ,I
;"}
tA/ t^<. .J
P.O. BOX 250
SHIPPENSBURG, PA 17257
TEL. (717) 532-6114
Date of Death: 12/14/2004
Valuation Date: 12/14/2004
Processing Date: 12/30/2004
Shares
or Par
Securlty
Description
11
5250 TYCO INTL LTD NEW (902124106)
COM
New York Stock Exchange
12/14/2004
2)
7392 GENERAL ELEC CO (369604103)
COM
New York Stock Exchange
12/14/2004
3)
1500 PPG INDS INC (693506107)
COM
New York Stock Exchange
12/14/2004
4 )
300 PEPCO HOLDINGS INC (7132911021
COM
New York Stock Exchange
12/14/2004
Estate Valuation
High/ASk
35.01000
37.75000
67.32000
21.05000
Low/Bid
34.26000 H/L
37.18000 H/L
66.34000 H/L
Div: 0.25 Ex: 12/08/2004 Rec: 12/10/2004 Pay: 1213112004
20.78000 H/L
Total Value:
Total Accrual:
Total: $565,369.53
/
", (,jl( it
'-.
[
Page 1
. 'I
I
1 r
Estate of: Gilbert M. Keller Estate
Report Type: Oate of Death
Number of Securltles: 4
E'i1e ID: 1055~. Z
Mean and/cr Div and Int
AdJustments Accruals
SeC'Jr i t Y
Value
181,833.75
~76,941.~8
100,245.00
6,2'4.5:1
$565,294.53
ThlS report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have qu~stions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
34.635000
37.465000
66.830000
20.915000
};/J ~"Y'--{:' ~~, i.~
~., . 7
~ 75.00
$75.00
FIFILESIDA T AFILEIESlate Planningll 0552. will
.
LAST WILL AND TEST AMENT OF
GILBERT M. KELLER
I, GILBERT M. KELLER, ofthe Borough of Carlisle, Cumberland County, Pennsyltania,
i
declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made
I
I
byrne.
ITEM I: I direct that all my legally enforceable debts and funeral expenses, including all
expenses of my last illness, shall be paid from my residuary estate as soon as practicable aft~r my
decease as a part of the expense of the administration of my estate. !
i
ITEM II: I bequeath any automobiles or motor vehicles I may own at my deat~, my
personal effects, household goods, and other tangible personal property oflike nature (not incl*ding
cash or securities), together with any existing insurance thereon, to such of my children as are *ving
on the thirty-first day after my death, to be divided among them with due regard for their p~onal
preferences in as nearly equal shares as practical and as they shall mutually agree. I direct th~t any
ofthe foregoing articles not selected by such children or about which there is no agreement sh~ll be
I
sold at public or private sale by my personal representative(s), and I further direct that t~e net
i
proceeds thereof shall be administered and distributed as a part of the residue of my estate. i
ITEM III: I devise and bequeath the residue of my estate of every nature and wh~rever
situate in equal shares to my children, NANCY K. COXE, CYNTHIA K.L YTTLE and ALAN G.
KELLER, provided that the share of any child who predeceases me or dies on or before the thi~ieth
day following my death shall be distributed as follows: ten (10%) percent thereof to her ~r his
i
spouse living on the thirty- first day following my death, and the balance of such share, or all tl1ereof
i
if there is no then living spouse, to her or his then living issue, per stirpes, and in default ofan~ such
then living spouse and/or issue, such share or the balance thereof shall be added to the sh~re or
shares for my other children, or their then living spouse and/or issue.
i
ITEM IV: Should any person entitled to a share of my estate not have attained the ~ge of
I
twenty-five (25) years at the time of distribution to him or her, I devise and bequeath the sh~re of
each such person to my Trustee hereinafter named, IN SEPARATE TRUST, to hold, manage, ilnvest
I
and reinvest the share so received and the accumulation of income thereon, and to use and app~y the
i
income and principal or so much thereof as, in the sole discretion of my Trustee, may be nec~ssary
or appropriate for such beneficiary's support, health and medical care, and education (incl~ding
college education, both undergraduate and graduate), or to make payment for these purposes, w~thout
further obligation or responsibility to see to the proper expenditure thereof, directly to! such
I
Page I of 6 Pages
A Jr; Iy'
[Initials]
I
..
beneficiary or to any person taking care of such beneficiary until he or she attains the age of twenty-
two (22) years, at which time and until complete distribution of his or her share, my Trustee shall
pay to him or her all of the income therefrom in such periodic installments as such beneficiary and
my Trustee shall find convenient, but not less frequently than quarter-annually. In addition, my
Trustee shall be fully authorized and shall have the sole discretion to expend directly for hisior her
benefit, so much ofthe principal of such beneficiary's share as my Trustee shall deem necesSary or
appropriate for his or her support, health and medical care, and education, taking into consid~ration
all other income and other resources available to such beneficiary for such purposes from all sources
known to my Trustee. Any income and principal not so applied shall be distributed to such
beneficiary absolutely when he or she attains the age of twenty-five (25) years. Ifhe or sqe dies
prior to complete distribution, then such share, or the remainder thereof, shall be distributed! to his
or her personal representative(s) or estate, discharged ofthe trust. For convenience of administration
and investment and if more than one Trust is held hereunder, my Trustee shall be fully authorized
to hold the several Trusts as a common fund, dividing the income proportionately between or ~mong
them, and to make joint investments of the funds belonging to my Trustee. Should the combined
principal of the several Trusts held hereunder be or become too small so as to make establishment
or continuance thereof inadvisable, my Trustee, in her sole discretion, may make immFdiate
distribution of the then remaining balance of the principal and accumulated income oe each
beneficiary's share to the legally appointed guardian or trustee of such beneficiary, or may a*point
and pay such share to a custodian for such beneficiary under the Uniform Transfers to Minots Act
of any state, without further obligation or responsibility for such distribution so paid; and upotjl such
termination, the rights of all persons who might otherwise have a successive interest therein shall
cease. No interest of any beneficiary, while in the possession of my Trustee, shall be subj~ct to
anticipation or voluntary or involuntary alienation.
ITEM V: All Federal, State and other death taxes payable because of my death, with respect
to the property forming my gross estate for tax purposes, whether passing under this Will or
otherwise, including any interest or penalty imposed in connection with such taxes, shall be
considered a part of the expense of the administration of my estate and shall be paid out of the
principal of my residuary estate without apportionment or right of reimbursement.
ITEM VI: All fiduciaries acting under this Will shall have the following powers in addition
to those vested in them by the common law, by statute or by the other provisions hereof, all of which
shall be exercised in a fiduciary capacity, primarily in the interests of the beneficiaries, applicable
Page 2 of 6 Pages
~k
[Inl ials]
~
to all property, including property held for minors, whether principal or income, exercisable without
court approval and effective until actual distribution of all property:
A. To retain and to hold any securities or other property, real, personal or mixed,
received from my estate without regard to any principle of diversification or risk.
B. To invest and reinvest in all forms of property, including stocks, bonds,!funds,
endowment, insurance or annuity policies on the lives of beneficiaries of any Trust created herl::under
I
and other securities, without restriction to investments authorized for Pennsylvania fiducianes, as
they shall deem proper without regard to any principle of diversification or risk.
C. To sell at public or private sale, to exchange, to partition, or to lease for any period
of time or the duration of any Trust created hereunder any real or personal property, and ~o give
options for sales, exchanges or leases for such prices and upon such terms and conditions as they
shall deem proper.
D. To hold property in the name of any Trust created hereunder, or in the nclune of
my Trustee without designation of any fiduciary capacity, or in the name of a nomi~ee, or
unregistered.
E. To allocate receipts and expenses to principal or income, or partly to each, lils they
from time to time, in their sole discretion, shall think proper.
F. To vote in person or by proxy all securities, and to become a party to any
stockholders' agreements deemed advisable by them in connection with such securities.
G. To borrow money from any person or institution upon their bond or proniissory
note, and to secure the repayment thereofby mortgaging, creating a security interest in, pledging or
otherwise encumbering any or all real or personal property as
they, in their sole discretion, shall choose without regard to the dispositive provisions of my Will.
I
H. To make any divisions or distributions required hereunder, wholly or in ~art, in
kind or in cash, and to make non-prorata distributions of assets in kind.
I. To exercise any election or privilege given by the Federal tax and other tax laws,
including without limiting the foregoing, the election of the alternate valuation for Federal iEstate
tax purposes, the election to claim items of deduction for estate tax or for income tax purpos~s, and
to make or not to make equitable adjustments or apportionments for the exercise or nonexerCise of
any such election or privilege.
J. To disclaim any interest in property without court authorization.
K. To compromise any claim or controversy.
Page 3 of 6 Pages
fiV??t!
[II)1itials]
II
.,
ITEM VII: I appoint my daughter, CYNTHIA K. LYTTLE, Trustee ofthe Trust(s) created
under Item IV hereof. My Trustee or any successor Trustee may resign at any time upon written
notice given to the then current income beneficiaries thereunder or to their parent, legally appointed
guardian or trustee, other than any Trustee hereunder, if such beneficiaries are minors. Sh04ld my
said daughter fail to qualify or cease to act as Trustee, I appoint my daughter, NANCY K. COXE,
successor Trustee. Should my other said daughter fail to qualify or cease to act as Trustee, I appoint
my son, ALAN G. KELLER, successor Trustee. Should my said son fail to qualify or ceaselto act
as Trustee, a successor Trustee may be appointed by such of the current income benefiqiaries
thereunder who are then twenty-one (21) years of age or older as they, by mutual agreement ~nd in
their sole discretion, shall deem necessary or advisable; otherwise, a successor Trustee may be
appointed by any court having jurisdiction over said Trust(s). No successor Trustee shall be iliable
or responsible in any way for the acts or defaults of any predecessor Trustee or for any 14>ss or
expense caused by anything done or neglected to be done by any predecessor Trustee, bu~ such
successor Trustee shall be liable only for her or his own acts and defaults with respect to the trust
estate actually received. Any successor Trustee shall succeed to all the duties and all the polwers,
including discretionary powers, herein granted to my Trustee. My Trustee shall be reimbursed for
all necessary and reasonable expenses incurred by her in the management and protection 6f the
Trust(s) and may retain and employ the services of others as accountants, counsel, agents and
advisors for investments, or otherwise, and may act through attorneys-in-fact, with the reasonable
expenses, compensation and fees therefor to be paid from the trust estate in addition to the
compensation to which my Trustee may be entitled under Item IX hereof. I direct that the si~us of
said Trust(s) for administrative and accounting purposes shall be Cumberland County, Pennsyl~ania,
and all questions concerning the validity, construction and administration of said Trust(s) sh~ll be
determined under the laws ofthe Commonwealth of Pennsylvania. My Trustee may change thel situs
of any Trust created hereunder from the county and/or state in which it is then being adminis~ered
to a new county and/or state. Such action shall be accomplished by a writing signed by my Trustee
or successor Trustee and filed with the court then having jurisdiction over said Trust(s).
ITEM VIII: I appoint my daughter, CYNTHIA K. LYTTLE, Executrix of this my last Will.
Should my said daughter fail to qualify or cease to act as Executrix, I appoint my daughter, NANCY
K. COXE, Executrix of this my last Will. Should my other said daughter fail to qualify or cease to
act as Executrix, I appoint my son, ALAN G. KELLER, Executor of this my last Will.
ITEM IX: My Trustee and my Executrix, as well as their successors, may elect to re~eive
a fair and reasonable compensation for the performance oftheirrespective services hereunder, which
Page 4 of 6 Pages
-J;!Jv~
[Ini1ials]
11
compensation shall not be greater than the standard fees charged for the performance of similar
services by corporate banking fiduciaries with offices in Carlisle, Pennsylvania, in effect from time
to time during the period over which such services are performed.
ITEM X: I direct that all fiduciaries acting under this Will, whether or not named Iterein,
shall not be required to give bond for the faithful performance of their duties in any jurisdic~ion.
IN WITNESS WHEREOF, I have hereunto set my hand and seal, this dlCJ #t.. ~ay of
~ ,2002. I
/~/;l ~~/v
,
I
[S'AL]
i
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, :,\s and
I
for his Last Will and Testament, in the presence of us, who at his request, have hereunto subs~ribed
our na~es as witnesses thereto, in the presence of the said Testator and of each other.
~'~~K-'- ~~~4~~
~ " L I
Page 5 of 6 Pages
, I
~
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
We, GILBERT M. KELLER, JOHN B. FOWLER, III, and -; h.a.r~ L. "f C~.
the Testator and the witnesses, respectively, whose names are signed to the foregoing instntment,
I
being first duly sworn, do hereby declare to the undersigned authority that the Testator sign~d and
executed the instrument as his last Will and that he has signed willingly, and that he execute~ it as
I
his free and voluntary act for the purposes therein expressed, and that each of the witnesses, ~n the
presence and hearing of the Testator, signed the Will as witness and that to the best of his/her
I
knowledge the Testator was at that time eighteen years of age or older, of sound mind and un~er no
constraint or undue influence. '
AP./hr(~
Testator
~)'M- '
. 'Z-_ //) . '"-t . ~
~jHf~,ts
/ /
(7'0. Cq-
--;{:Jt~ 1- .~
Wltne s <
Subscribed, sworn to and acknowledged before me by GILBERT M. KELLER, the Test~tor,
and subscribed and sworn to before me by John B. Fowler, III, and "-}r)1l.;""e-,'e, y ~
witnesses, this ~day of 7YL,A~ ,2002.
~~~~r2<"/
Public
NOTARIAL SEAt
COARINE L MYERS Notary Public
... ~arl;sle ,Boro. Cum~rlandCounly
MY CommIssion Exoires Mav 27, 2003
Page 6 of 6 Pages
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
FOWLER JOHN Bill
10 E HIGH STREET
CARLISLE, PA 17013
nnnn fold
ESTATE INFORMATION: SSN: 042~ 16~9832
FILE NUMBER: 2104-1164
DECEDENT NAME: KELLER GILBERT M
DATE OF PAYMENT: 09/12/2005
POSTMARK DATE: 09/1 2/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 12/14/2004
NO. CD 005788
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $2,789.91
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS:
CHECK#133
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
$2,789.91
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
11-28-2005
KELLER
12-14-2004
21 04-1164
CUMBERLAND
101
APPEAL DATE: 01-27-2006
( 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
CUT ALONG THIS LINE ...... RETAIN LOWER PORTION FOR YOUR RECORDS +-
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
GILBERT M FILE NO. 21 04-1164 ACN 101
"-'1 r (\ r-" 1':;-. ,- j\
BUREAU OF INDIV:l:DtJAltAXE-S
INHERITANCE TAX DIVISION'
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
0r -:1. ~ f'J
-,
t';. ~
r,Cl
,,) :;
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
,
~ 1 1
JOHN BFOWLER
HARTSON ETAL
10 E HIGH ST
CARLISLE
I II ESQ
PA 17013
ESTATE OF
KELLER
REV-1547 EX AFP (06-05)
GILBERT
M
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
DATE 11-28-2005
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)
256,171.90
579.792.83
.00
.00
96.434.65
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governnental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
49,072.61
2.615.24
(11)
(12)
(13)
(14)
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rate (15)
16. Anount of Line 14 taxable at Lineal/Class A rate (16)
17. Anount of Line 14 at Sibling rate (17)
18. Anount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynent.
932,399.38
51.687 85
880,711. 53
.00
880,711.53
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 X 00 =
880,711.53 X 045=
.00 X 12 =
.00 X 15 =
(19)=
.00
39,632.02
.00
.00
39,632.02
~...~n. n~_~~. , l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-10-2005 CD005041 1,842.11 35,000.00
09-12-2005 CD005788 .00 2,789.91
TOTAL TAX CREDIT 39,632.02
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. C~~
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DU ,
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 11/30/2006
FOWLER III JOHN B
10 E HIGH STREET
CARLISLE, PA 17013
RE: Estate of KELLER GILBERT M
File Number: 2004-01164
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: 12/14/2006
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,
J: 1'""'. c..,.., , LL L /J
,.,~ ~~J JtfZ4Lt",!;,7.?>-LL:?~
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
LYTTLE CYNTHIA K
32 PINELAKE COURT
WILLIAMSVILLE, NY 14221
RE: Estate of KELLER GILBERT M
File Number: 2004-01164
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: 12/14/2006
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
"'... ,1
REGISTER OF WILLS OF CUMBERLAND COUNTY
STATUS REPORT UNDER RULE 6.12
(For Resident Decedents Dying After July 1, 1992)
Name of Decedent:
GILBERTM. KELLER
Date of Death:
December 14,2004
File No.:
21-04-1164
Social Security No. :
042-16-9832
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 x 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 thefollowing:
a. Did the personal representative file a final account with the Court?
Yes No x
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 x No
d. Copies of receipts, releases, joinders and approvals offormal or informal accounts
may be filed with the Clerk the Orphans' Court and may be attached to this report.
Date: December 5,2006
Signature:
Name:
Address:
......
dl
ohn B. Fowler, III, Esquire
1'...>
MARTSON DEARDORFF WILLIAJ\.G & OTTOg
. 0""'
Ten East High Street C)
f'q
Carlisle, P A 17013 () ("")
(717) 243-3341 'Ti ~
Counsel for personal representative , :::
c.~S I..~.;
F.IFILESIDA T AFILEIEST A TESII05521.SREP
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