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Home My WebLink About02-0360Estate of Murray Forbes also known as , Deceased. Social Security No. 194-20-8075 PETITION FOR PROBATE and GRANT OF LETTERS .& 0 To: Register of Wills for the County of C,~nh~r-1 ~nrt Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated March 30 and codicil(s) dated in the named ,1995 (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberl~d County, Pennsylvania, with h 5 .q last family or principal residence at 712 A1 l~_nvi~w Drix,-~_: IV~h~ni ~.qh~wg: PA (list street, number and muncipality) Decendent, then 74 years of age, died March 29 Except~ts f~)llows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: 98,000 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters test~-r~ntary (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. .Me~chmnicsb'.-~g, PA 17050 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA COUNTY OF cumberland _ SS The petitioner(s) above-named swear(s) or affirm(s) th~(~he statements in the foregoing petition are true and correct to the best of the knowledge and belief~6f ~etitioner(s) and that asj%ersonal represen- tative(s) of the above decedent petitioner(s) will well an]t tr/uly adnlinistej~ the eptf(o/according to law. Sworn to or affirmed and subscribed ,- L/~/~/4r-'~~ before me this 9th ___ day of [ { ~_ A~ril_{ ~ ~ $~ 2002 /ex _ ~RY~ L~qlS - - t- -R-egister L' fir ~,~ 17- 'o-3'-I/ NO. 21-2002-360 Estate of Murray Forbes , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW April 9th 19~ 2002, in consideration of the petition on the reverse side hereof, satisfactorY proof having been presented before me, IT IS DECREED that the instrument(s) dated March 30, J.9~5 described therein be admitted to probate and filed of record as the last will of Murray Forbes . and Letters Testamentary_ are hereby granted to David Andrew Forbes FEES Probate, Letters, Etc .......... $ 200.00 Short Certificates(4) .......... $ 12.00 Renunciation ................ $ x-Pages (4) $ 12.00 JCP 5.00 TOTAL __ $ Filed ...Ap.r..i.1. Rgb,..209.2 .... $. 229.-99. P.¢gistm/o-f wins. '~AI~Y C. LEWIS Debra K. Wallet ( 23989 ) ATTORNEY (Sup. Ct. I.D. No.) 24 N. 32nd St., C~mp Hill, PA 17011 ADDRESS (717) 737-1300 PHONE MAILED LETTERS TO ATiDRNEY ON 4-09-2002 LAST WILL AND TESTAMENT OF 21-2002-360 MURRAY FORBES I, MURRAY FORBES, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils, if any, that I have made. FIRST: I give and bequeath the following to those individuals named who survive me by thirty (30) days: A. My Rolex watch to my son, MURRAY FORBES, of Landenburg, Pennsylvania; B. All of my books to my son, DAVID ANDREW FORBES, of Mechanicsburg, Pennsylvania; and C. My model trains to my son, BRUCE ALEXANDER FORBES, of Shermansdale, Pennsylvania. D. My computer equipment and peripherals to my daughter, BARBARA LOUISE FORBES, of Camp Hill, Pennsylvania tldSECOND: All of the household furnishings located at my · ence at 712 Allenview Drive, Mechanicsburg, Cumberland County, Pennsylvania, I give and bequeath to my friend and companion, ANDREA CASHMAN, so long as she survives me by thirty (30) days. THIRD: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath, in equal shares, to the following three of my six children who survive me by thirty (30) days: my son, DAVID ANDREW FORBES; my son, BRUCE ALEXANDER FORBES; and my daughter, BARBARA LOUISE FORBES. FOURTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. FIFTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SIXTH: I nominate, constitute, and appoint my son, DAVID DREW FORBES, as Executor of this, my Last Will and Testament. ~a~ve~v~e~~c~~'t~e~'f~s~~n'°r · ' ' Y r reason in this capacity, then I nominate, constitute, and appoint my daughter, BARBARA LOUISE FORBES, as Executrix of this, my Last Will and Testament. I direct that no representative named above shall be required to post security for the faithful performance of his/her duties in any jurisdiction insofar as I am able by law to relieve him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~o~ day of ~£d~ , 1995, on this, the third of three typewritten pages. I have also signed the left-hand margin of the first two of these pages for purposes of identification only. t- M~RAY~FORBES ' SIGNED, PUBLISHED, and DECLARED by the Testator, MURRAY FORBES, as his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that MURRAY FORBES executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that, to the best of our knowledge, the Testator was at that time 18 years of age or older, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed before me by ~P~ K ~/f~ and ~~_ID ~. ~Oq6~, witnesses, this 3~~ day of ~/~~ , 1995. ACKNOWLEDGMENT .Commonwealth of Pennsylvania County of Cumberland I, MURRAY FORBES, Testator, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ' - / MuR~ FORBES Sworn or affirmed to and subscribed before me by MURRAY FORBES, the Testator, this ~ day of , 1995. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) 001329 FORBES DAVID ANDREW 1804 SIGNAL HILL DRIVE MECHANICSBURG, PA 17050 ........ fold ESTATE INFORMATION: SSN: 194-20-8075 FILE NUMBER: 2102-0360 DECEDENT NAME: FORBES MURRAY DATE OF PAYMENT: 06/24/2002 POSTMARK DATE: 06/22/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/29/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $10,000.00 TOTAL AMOUNT PAID: $10,000.00 REMARKS' DAVID A FORBES SEAL CHECK//1797 INITIALS: SK RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Murray Forbes Date of Death: March 29, 2002 Will No. 2002-00360 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on July 3, 2002. Nallle Murray Forbes David Andrew Forbes Bruce Alexander Forbes Barbara Louise Forbes Innes Forbes Margie Forbes Mary Fran Forbes Andrea Cashman Address 819 North Harrison St., Apt. 6 Wilmington, DE 19806 1804 Signal Hill Dr. Mechanicsburg, PA 17050 13 Briar Lane Camp Hill, PA 17011 13502 Greencastle Ridge Dr., Apt. 301 Burtonsville, MD 20866 255 North 14~ St., Apt 4J New York, NY 10011 1545 De La Cruz Dr. Rancho Murieta, CA 95683 13 Briar Lane Camp Hill, PA 17011 712 Allenview Drive Mechanicsburg, PA 17055 Notice has now been given to all persons emitled thereto under Rule 5.6(a) except: None Date: July 3, 2002 Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 (717) 737-1300 Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002002 WALLET DEBRA K ESQUIRE 24 N 32ND STREET CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 194-20-8075 FILE NUMBER: 2102-0360 DECEDENT NAME: FORBES MURRAY DATE OF PAYMENT: 12/30/2002 POSTMARK DATE: 1 2/27/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/29/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $1,377.80 TOTAL AMOUNT PAID: $1,377.80 REMARKS: DAVID ANDREW TAYLOR FORBES C/O DEBRA K WALLET ESQUIRE SEAL CHECK//1817 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFF 0 Al LI~$~E ONi Y FILE NUMBER 21 02 00360 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Forbes, Murray 194-20-8075 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 03/29/2002 10/19/1927 REGISTER OF WILLS IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ] 3. Remainder Return (date of death prior to 12-13-82) [] 1. Original Return [] 4. Limited Estate [] 6. Decedent Died Testate (Attach copy of Will) [] 9. Litigation Proceeds Received ',lAME , Debra K. Wallet [] 2. Supplemental Return ] 4a. Future Interest Compromise (date of death after 12-12-82) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] 5. Federal Estate Tax Return Required ] 8. Total Number of Safe Deposit Boxes - paper~/ork only .Election to tax under Sec. 9113(A) (Attach Sch O) ~:IRM NAME (If applicable) Law Offices of Debra K. Wallet rr-E~EP.ONE 717/737-1300 1. Real Estate (Schedule A) COMPLETE MAILING ADDRESS 24 North 32nd Street Camp Hill, PA 17011 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) [] 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) 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) (1) None" (2) None (3) None (4) None (5) 122,790.35 (8) 49,000.00 (7) None (9) 11,108.68 (10) 12,345.64 (8) 171,790.35 23,454.32 148,336.03 148,336.03 (11) (12) 13. Charitable and Governmental Bequests/Sec 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, x .00 or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 98,536.03 x .045 17.Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate 49,800.00 x .15 19. Tax Due 20. (13) (14) (15) (16) 4,434.12 (17) (18) 7,470.00 (19) 11,904.12 Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS Mechanicsburg STATE PA ZIP 712 Allenview Drive 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 10,000.00 526.32 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 11,904.12 10,526.32 0.00 1,377.80 1,377.80 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: Yes No 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; .................................... J=.=~ c. retain a reversionary interest; or ............................................................................................................... d. receive the promise for life of either payments, benefits or care? ............................................................. I I [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 preparer oth/e~ than the personal representative.~based on all information of which preparer has any knowledge. ~-IGNATURE ~)F PERSON RESPONSIBJ. E~.~ FILING RETURN ADDRESS DATE [}avid ~a)~~ ~, 1804 Signal Hill Drive /2~/0 Mechanlcsburg, PA 17050 t 2., 7.~ SIGNATI~R~'OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS DATE Debra K. Wallet 24 North 32nd Street Camp Hill, PA 17011 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempla transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Forbes, Murray 21 - 02 - 00360 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 32,071.26 2 6 7 8 9 10 11 12 13 Belco Community Credit Union IRA Account 3500 Trindle Rd., Camp Hill Belco Community Credit Union Savings Account S 1 3500 Trindle Rd., Camp Hill Belco Community Credit Union Brokerage Account 3500 Trindle Rd., Camp Hill Belco Community Credit Union Checking Account S4 3500 Trindle Rd., Camp Hill PSECU checking account 1 Credit Union Place, Harrisburg, PA Buick Rendezvous (based on actual proceeds from sale) Rolex Watch Games (based on appraisal and actual proceeds from sale) Trains Civil War books Computer Household goods at 712 Allenview Drive (2 televisions, twin loveseats, bed, desk) Glock 9mm Pistol 99.79 52,758.96 2,653.71 503.63 25,500.00 530.00 6,248.00 75.00 1,000.00 3O0.00 800.00 250.00 TOTAL (Also enter on Line 5, Recapitulation) 122,790.35 COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Forbes, Murray 21 - 02 - 00360 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Andrea Cashman Friend 712 Allenview Drive Mechanicsburg, PA 17055 ITEM NUMBER JOINTLY OWNED PROPERTY: LETTER! DATE FORJOINT MADE TENANT JOINT A mid-1980's DESCRIPTION OF PROPERTY I Include name of financial institution and bank account numberI DATE OF DEATH or similar identifying number. Attach deed for jointly-held real IVALUE OF ASSET estate. 98,000.00 712 Allenview Drive Mechanicsburg, PA 17055 % OF DECD'S INTEREST 5O% DATE OF DEATH VALUE OF DECEDENT'SINTEREST 49,000.00 TOTAL (Also enter on line 6, Recapitulation) 49,000.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Forbes, Murray 21 - 02 - 00360 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT 2 FUNERAL EXPENSES: Malpezzi Funeral Home 8 Market Plaza Way, Mechanicsburg, PA ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Debra K. Wallet, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees State Zip Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Mayer Foner (appraisal of games) Watch appraisal 4,723.40 3,500.00 264.00 1,450.00 50.00 Total of Continuation Schedule(s) 1,121.28 TOTAL (Also enter on line 9, Recapitulation) 11,108.68 COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT Schedule H Funeral Expenses & Administrative Costs continued ESTATE OF FILE NUMBER Forbes, Murray 21 - 02 - 00360 4 5 6 Car inspection Photocopies, postage, notary, etc. Ebay and postage reimbursement to Connie Forbes for sale of games Safe deposit box 20.14 50.00 1,030.14 21.00 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Forbes, Murray 21 - 02 - 00360 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 5 6 7 8 9 10 Heritage Medical Group Belco auto loan (for Rendezvous) Waypoint Home Equity Loan Reimbursement for credit card expenses Quantum Imaging Tri-Tech Inc. Pinnacle Health iBills Holy Spirit Hospital GM Card 5.00 7,731.83 3,678.50 587.78 10.00 19.95 45.00 67.90 12.72 186.96 TOTAL (Also enter on Line 10, Recapitulation) 12,345.64 REV-1513 EX+ (9-00) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Forbes, Mun'ay FILE NUMBER 21 - 02- 00360 NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) David Andrew Forbes 1804 Signal Hill Dr. Mechanicsburg, PA 17050 Brace Alexander Forbes 13 Briar Ln. Camp Hill, PA 17011 Barbara Louise Forbes 13502 Greencastle Ridge Dr., Apt. 301 Burtonsville, MD 20866 Andrea Cashman 712 Allenview Drive Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT DO Not List Truste~e(.s) Son Son Daughter I Friend Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS AMOUNT OR SHARE OF ESTATE books & 1/3 of residuary estate model trains & 1/3 of residuary estate computer equipment, peripherals & 1/3 of residuary estate household furnishings TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET~ LAST WILL AND TESTAMENT OF MURRAY FORBES I, MURRAY FORBES, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils, if any, that I have made. FIRST: I give and bequeath the following to those individuals named who survive me by thirty (30) days: A. My Rolex watch to my son, MURRAY FORBES, of Landenburg, Pennsylvania; B. All of my books to my son, DAVID ANDREW FORBES, of Mechanicsburg, Pennsylvania; and C. My model trains to my son, BRUCE ALEXANDER FORBES, of Shermansdale, Pennsylvania. D. My computer equipment and peripherals to my daughter, BARBARA LOUISE FORBES, of Camp Hill, Pennsylvania '~~ SECOND: All of the household furnishings located at my sidence at 712 Allenview Drive, Mechanicsburg, Cumberland County, Pennsylvania, I give and bequeath to my friend and companion, ANDREA CASHMAN, so long as she survives me by thirty (30) days. THIRD: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath, in equal shares, to the following three of my six children who survive me by thirty (30) days: my son, DAVID ANDREW FORBES; my son, BRUCE ALEXANDER FORBES; and my daughter, BARBARA LOUISE FORBES. FOURTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. FIFTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. SlXT_____~H: I nominate, constitute, and appoint my son, DAVID DREW FORBES, as Executor of this, my Last Will and Testament.-~ In the event of the renunciation, death, resignation, or inability of DAVID ANDREW FORBES to act for whatever reason in this capacity, then I nominate, constitute, and appoint my daughter, BARBARA LOUISE FORBES, as Executrix of this, my Last Will and Testament. I direct that no representative named above shall be required to post security for the faithful performance of his/her duties in any jurisdiction insofar as I am able by law to relieve him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS W~EREOF, I have hereunto set my hand and seal this ~o~ day of ~£d~ , 1995, on this, the third of three typewritten pages. I have also signed the left-hand margin of the first two of these pages for purposes of identification only. SIGNED, ~UBLIS~ED, and DECLARED by the Testator, MURRAY FORBES, as his Last Will and Testament, in the presence of us, who at his request, in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ACKNOWLEDGMENT .Commonwealth of Pennsylvania County of Cumberland I, MURRAY FORBES, Testator, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ' / MUR~RA~ FORBES Sworn or affirmed to and subscribed before me by MURRAY FORBES, the Testator, this ~+~ day of ~6~A~ , 1995. AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and Testament; that MURRAY FORBES executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that, to the best of our knowledge, the Testator was at that time 18 years of age or older, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed before me by ~~ K ~//~ and ~4~_/~ ~. ~Oq6%~, witnesses, this 3~ day of ~~ , 1995. 0000 U.S. POST 17025 DEC 27 'O' FIRST CLASS MAIL DEBRA K. WALLET 24 N. 32nd STREET CAMP HILL, PA 17011 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA ' 17013 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Forbes, Murray also known as , Deceased David Andrew Forbes No. 21 - 02- 00360 Date of Death 3/29/2002 Social Security No. 194-20-8075 The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located 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 the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. ,~ Personal Representativ~ ././//~ Attorney: Debra K. Wallet Signature: }. /~ ~/~---'"~ / David Andrew Forbes I.D. No.: 23989 Signature: Signature: Address: 24 North 32nd Street Camp Hill, PA 17011 Address: 1804 Signal Hill Drive Mechanicsburg, PA 17050 Telephone: 717/737-1300 Telephone: Dated: Personal Property Belco Community Credit Union IRA Account 3500 Trindle Rd., Camp Hill 32,071.26 Belco Community Credit Union Savings Account S 1 3500 Trindle Rd., Camp Hill Belco Community Credit Union Brokerage Account 3500 Trindle Rd., Camp Hill Belco Community Credit Union Checking Account S4 3500 Trindle Rd., Camp Hill PSECU checking account 1 Credit Union Place, Harrisburg, PA Buick Rendezvous (based on actual proceeds from sale) Rolex Watch 99.79 52,758.96 2,653.71 503.63 25,500.00 530.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate $122,790.35 Register of Wills of Cumberland County, Pennsylvania Estate of Forbes, Murray also known as INVENTORY continued , Deceased No. 21-02-00360 Date of Death 3/29/2002 Social Security No. ]94-20-8075 Games (based on appraisal and actual proceeds from sale) Trains Civil War books Computer Household goods at 712 Allenview Drive (2 televisions, twin loveseats, bed, desk) Glock 9mm Pistol Total Personal Property 6,248.00 75.00 1,000.00 300.00 800.00 250.00 $122,790.35 2 DEBRA K NALLET DEBRA K NALLET LAN OFC Z4 N 32ND ST CAHP HILL PA 17011 CONNONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-15~i7 EX AFP Cg1-05) DATE 03-0S-2005 ESTATE OF FORBES DATE OF DEATH 03-29-2002 FILE NUHBER 21 02-0360 ii.COUNTY CUHBERLAND ACN 101 I Amoun4: Remi4:4:ed HURRAY NAKE CHECK PAYABLE AND REH]:T PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03} NOT]:CE OF ]:NHER]:TANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF FORBES HURRAY F]:LE NO. 21 02-0360 ACN 101 DATE 03-03-Z003 TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es4:a4:a (Schedule A) [1) 2. S4:ocks and Bonds (Schedule B) (2) 3. Closely Hold S4:ock/Par4:nershAp Zn4:eres4: (Schedule C) ($) ~. Hor4:gages/No4:es ReceLvable (Schedule D) (~) 5. Cash/Bank Deposi4:s/Nisc. Personal Proper4:y (Schedule E) ($) 6. Join4:ly Owned Proper4:y (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. To4:al Assa4:s APPROVED DEDUCTZONS AND EXENPTZONS: 9. Funeral Expensas/Adm. Cos4:s/Nisc. Expenses (Schedule H) (9) 10. Deb4:s/Nor4:gaga L/abi114:ies/Liens (Schedule I) (10) 11. To4:al Deduc4:ions 12. Ne4: Value of Tax Re4:urn 1ZZ/790.35 49/000.00 .00 .00 NOTE: To insure proper .00 crad/4:4:0 your accoun4:, .00 submi4: 4:he upper por4:/on .00 of 4:h/s form w/4:h your (8) 11,108.68 15. 1~. NOTE: 1Z,$45.64 (11) (12) Chari4:able/Governmen4:al Baques4:s; Non-elac4:ed 9115 Trus4:s (Schedule J) (15) Ne4: Value of Es4:a4:e Subjac4:4:0 Tax (1~) zf an assessment was issued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSNENT OF TAX: 15. Amoun4: of L/ne 1~ 16. Amoun4: of L/no 1~ 17. Amoun4: of L/no 1~ 18. Amoun4: of Line lq 19. Princ/pal Tax Duo TAX CREDITS: PAYHENT RECEIPT DZSCOUNT DATE NUNBER ZNTEREST/PEN PAZD (-) 06-22-2002 CD001329 526.32 12-27-2002 CDOO2OOZ .00 171,790.35 148,336.03 .00 148,336.03 18 and 19 will ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) TOTAL TAX CREDZT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 10,000.00 1,377.80 ANOUNT PAZD 11,904.12 .00 .00 .00 (15) .00 x O0 = .00 (16) 98,536.03 X 045 = 4,434.12 (17) . O0 x 12 = . O0 (18) 49,800.00 X 15 = 7,470.00 (19)= 11,904.12 IN THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF MURRAY FORBES, DECEASED No. 2002-00360 APPROVAL OF ACCOUNT, WAIVER, RECEIPT, RELEASE, AND AGREEMENT OF INDEMNITY The circumstances leading up to the execution of this instrument are as follows: 1. Murray Forbes died on March 29, 2002, leaving a Will dated March 30, 1995, naming David Andrew Forbes as Executor. 2. Letters Testamentary were granted to David Andrew Forbes by the Register of Wills of Cumberland County on April 9, 2002. 3. It is the desire of the Forbes heirs that the Estate be distributed without the formality of a court proceeding in order to save the expense, publicity, and delay incident to such court proceeding, and the Executor is willing to make such distribution upon the execution of this instrument. 4. An account of the administration of the Estate of Murray Forbes has been prepared by the Executor. A copy is attached hereto as Exhibit A. 5. In consideration of the foregoing, each of the undersigned hereby: A. Represents and~warrants~'that hel~h.0~as read and understands this instrument and that the facts set forth above are tru~nd correct to the best of his/her 90:Ztd 0[ ~V~I · knowledge, information and belief; B. Declares that he/~he has examirtefl~e attached account of the administration -1- of the Estate and the attached schedule of distribution; that he/she finds them to be true and correct in all particulars; that he/she accepts and approves them as if they had been duly filed, audited, adjudicated and confirmed absolutely by the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and as if the amounts shown as distributable had been duly awarded to him/her; C. Waives the filing and auditing of the account of the administration of the Estate in the Orphans' Court Division of the Court of Common Pleas of Cumberland County, and agrees that the Orphans' Court Division of the Court of Common Pleas of Cumberland County may by its decree confirm the account and approve the schedule of distribution; D. Requests the Executor to make distribution of the principal and income in accordance with the schedule of distribution, and effective upon delivery to him/her of the amounts shown as respectively distributable, acknowledges receipt of such property; E. Agrees to refund to the Executor any amount which may at any time be determined to have been an erroneous distribution to him/her, regardless of the cause of such erroneous distribution, even if attributable to negligence, and agrees that any period for the limitation of actions for the collection of any erroneous distribution shall commence only at such time as the Executor shall have obtained actual knowledge of such erroneous distribution and that in no event shall the period for collection of any erroneous distribution be less than two years after the actual discovery thereof; F. Absolutely and irrevocably remises, releases, quitclaims and forever discharges David Andrew Forbes, individually and in his capacity as Executor, from any and all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the administration of the Murray Forbes Estate; -2- G. Agrees to indemnify and hold harmless, to the extent of the funds received by him/her hereunder, David Andrew Forbes, individually and in his capacity as Executor, from and against any and all claims, loss, liability or damage (including legal fees and costs in connection therewith) which he/she may suffer or to which he/she may be subjected by reason of his/her administration of the Estate, the settlement of his/her Executor's account and the distribution of the assets of the Estate without having the formal approval of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, including, but not limited to, any liability for any federal estate tax, Pennsylvania inheritance tax or any other death taxes, together with interest and costs incidental thereto, relating in any way to the Estate; and H. Declares it to be his/her intention that this instrument, consisting of three pages, shall be governed by the law of Pennsylvania and shall be legally binding as an agreement under seal upon him/her and upon his/her heirs, executors, administrators and assigns. Executed on March 8 , 2004. DAVID ANDREW F/~,ES ANDREA CASHMAN (Seal) (Seal) (Seal) (Seal) (Seal) -3- BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA No. 2002-00360 FIRST AND FINAL ACCOUNT OF DAVID ANDREW FORBES, Executor For ESTATE OF MURRAY FORBES, Deceased Date of Death: Date of Executor's Appointment: Accounting for the Period: March 29, 2002 April 9, 2002 April 9, 2002 to February 13, 2004 PURPOSE OF ACCOUNT: David Andrew Forbes, Executor, offers this Account to acquaint interested parties with the transactions that have occurred during her administration. The Account also indicates the proposed distribution of the Estate. It is important that the Account be carefully examined. Requests for additional information or questions or objections can be discussed with: Debra K. Wallet, Esquire 24 N. 32nd Street Camp Hill, PA 17011 I.D. #23989 (717) 737-1300 EXHIBIT A SUMMARY OF ACCOUNT Page Currem Value Fiduciary Acquisition Value Proposed Distribution to Beneficiaries 7 $29,166.37 PRINCIPAL Receipts Net Gain on Sales or Other Dispositions 2-3 3 $124,780.70 6,056.95 Less Disbursemems Debts of Decedem Funeral Expenses Administration Expenses Federal and State Taxes Fees and Commissions 4 4 4 4 5 $13,170.69 4,623.40 2,140.63 11,396.80 5,510.00 $36,841.52 Principal Balance on Hand INCOME $93,996.13 Receipts Income Balance on Hand 5 $465.28 465.28 Balance Before Distributions Distributions to Beneficiaries 6 $94,461.41 65,295.04 Combined Balance on Hand $29,166.37 Assets Listed in Inventory: (Value as of Date of Death) Cash and Bank Deposits: Belco Community Credit Union 3500 Trindle Road Camp Hill, PA 17011 IRA Account Savings Account S 1 Brokerage Account Checking Account S4 PSECU 1 Credit Union Place Harrisburg, PA Checking Account Tangible Personal Property: Buick Rendezvous Rolex Watch Games Trains Civil War Books Computer RECEIPTS OF PRINCIPAL 503.63 $88,087.35 $32,071.26 99.79 52,758.96 2,653.71 25,500.00 530.00 6,248.00 75.00 1,000.00 300.00 800.00 Household goods at 712 Allenview Dr. (2 televisions, twin loveseats, bed, desk) Glock 9mm Pistol 250.00 $34,703.00 TOTAL ASSETS LISTED IN INVENTORY: $122,790.35 2 Receipts Subsequem to Invemory (Valued When Received) Verizon Refund Erie Insurance Refund IRS Refund PSECU Savings Accoum $12.61 73.00 1,880.00 24.74 $1,990.35 TOTAL RECEIPTS OF PRINCIPAL: $124,780.70 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS Sale of Games Net Proceeds Fiduciary Acquisition $12,304.95 6,248.00 $6,056.95 DISBURSEMENTS OF PRINCIPAL Debts of Decedent: Heritage Medical Group Belco auto loan (for Rendezvous) Waypoint home equity loan Reimbursement for credit card expenses Quantum Imaging Tri-Tech Inc. Pinnacle Health FFP iBills Holy Spirit Hospital GM Card Checks written by Decedent which did not clear until after date of death $5.00 7,872.16 3,678.50 587.78 5.00 19.95 45.00 19.95 101.85 12.72 186.96 635.82 $13,170.69 Funeral Expenses: Malpezzi Funeral Home $4,623.40 Administration Expenses: Probate Fees Car inspection Photocopies, postage, notary, etc. Ebay & postage reimbursement to Connie Forbes for sale of games Safe deposit box Check reorder Reserve for Filing of Account $254.00 20.00 50.00 1,760.93 21.00 9.70 25.00 $2,140.63 Federal and State Taxes: PA Inheritance Tax 2002 State Fiduciary Taxes Reserves For 2003 Fiduciary Taxes $11,377.80 9.00 10.00 $11,396.80 Fees and Commissions: Debra K. Wallet, Esq. - Atty. fees Mayer Foner (game appraisal fee) Watch appraisal Hamilton & Musser (tax preparation) $3,500.00 1,450.00 50.00 510.00 $5,510.00 Dividends CUNA Brokerage Account Interest IRA interest Estate Checking Account 2002 interest 2003 interest RECEIPTS OF INCOME $233.91 9.49 $102.90 118.98 221.88 TOTAL RECEIPTS OF INCOME: $465.28 5 DISTRIBUTION TO BENEFICIARIES TO: David Andrew Forbes 1804 Signal Hill Drive Mechanicsburg, PA 17050 07/08/02 07/30/02 09/01/03 09/26/03 Cash Distribution IRA Direct Rollover Cash Distribution Cash Distribution Civil War Books $9,000.00 10,863.34 500.00 500.00 1,000.00 Bruce Alexander Forbes 13 Briar Lane Camp Hill, PA 17011 07/08/02 07/30/02 09/01/03 09/26/03 Cash Distribution IRA Direct Rollover Cash Distribution Cash Distribution Trains $9,000.00 10,863.35 500.00 500.00 75.00 Barbara Louise Forbes 13502 Greencastle Ridge Dr., Apt. 301 Burtonsville, MD 20866 07/08/02 07/30/02 09/01/03 09/26/03 Cash Distribution IRA Direct Rollover Cash Distribution Cash Distribution Computer $9,000.00 10,863.35 500.00 500.00 300.00 Murray Forbes 1301 North Harrison St., Unit 101 Wilmington, DE 19806 Rolex Watch Andrea Cashman 712 Allenview Drive Mechanicsburg, PA 17055 Household goods at 712 Allenview Dr. (2 televisions, twin loveseats, bed, desk) TOTAL DISTRIBUTION TO BENEFICIARIES: $21,863.34 20,938.35 21,163.35 530.00 800.00 $65,295.04 PROPOSED DISTRIBUTION TO BENEFICIARIES TO: David Andrew Forbes 1804 Signal Hill Drive Mechanicsburg, PA 17050 $9,722.13 Bruce Alexander Forbes 13 Briar Lane Camp Hill, PA 17011 9,722.12 Barbara Louise Forbes 13502 Greencastle Ridge Dr., Apt. 301 Burtonsville, MD 20866 9,722.12 TOTAL PROPOSED DISTRIBUTION TO BENEFICIARIES: $29,166.37 7 STATUS REPORT UNDER RULE 6.12 Name of Decedent: Murray Forbes Date of Death: March 29, 2002 Will No. 2002-00360 Admin. No. 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: 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 the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informal.ly to the parties in interest? Yes X No d. Copies of receipts, releases, joinders and' approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: 3/8/04 90: ~M 0 !. ~'¢1,1 (MAH:rmf/AM3) ~=~.~ Si~nat~ure Debra K. Wallet, Esq. Name (Please type or print) 24 N. 32nd St., Camp Hill, PA 17011 Address .~717 ) 737-1300 Tel. No. Capacity: X __Personal Representative Counsel for personal representative