HomeMy WebLinkAbout02-0380Register of Wills of
Estate of Robert L.
also known as
Joanne O. Donaldson
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Donalds on No. 21-02-380
, Deceased Social Security No. 140-10- 6700
(COMPLETE 'a' or 'b' BELOW:)
A. Probate and Grant of Letters Testamentary and aver that Petitioner(s) is/are the execut r i×
the Decedent, dated 02/19/1996 and codicil(s) dated None
named in the last Will of
State relevant circumstances, e.g., renunciation, death of executor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents
offered for probate; was not the victim of a killing and was never adjudicated incompetent:
H/^
r--i B. Grant of Letters of Administration
(c.ta.; d.b.n.c.ta; pendente lite; durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and
heirs:
I' Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland
or principal residence at 5261 Meadowbrook Drive,
Decedent, then 81 years of age, died 01/12/2002
County, Pennsylvania with his/her last family
Hampden Township, Mechanicsbur~,
(liststreet, number, and municipally)
at Health South, PA
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
Value of real estate in Pennsylvania
PA 17050
(Location)
200,000.00
situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of
letters in the appropriate form to the undersigned:
Typed or printed name and residence
Joanne O. Donaldson
5261 Meadowbrook Drive, Mechanicsbur~, PA 17050
Prepared by the Pennsylvania Bar Assoclatfon
Copyright (¢) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of
the Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to or affirmed and subscribed ~2-,~-¢..~ ~. Z,¢:~,~¢'~~
before me this 12 day of /~' ~0anne O. 'Donaldson -
APRIL, 2002
No.
Estate of Robert L. Donaldson
Social Security No: 140-10- 6700
21-02-380
Date of Death:
01/12/2002
Deceased
AND NOW, APRIL 12, , 2002 , in consideration
of the Petition on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~-~ Testamentary El Of Administration
(c.t.a.; d.b.n.c.ta.; pendente lite; durante absentia; durante minoritate)
are hereby granted to Joanne O. Donaldson
in the above estate and that the instrument(s) dated 02/19/1996
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters ........... $ 235.00
Short Certificate(s) ..... $ 6.00
Renunciation ........ $
Affidavits ( ) .... $
Extra Pages ( ) .... $ 9.00
Codicil ........... $
JCP Fee .......... $ ..5.00
Inventory .......... $
Other ........... $
TOTAL ......... $
Prepared by the Pennsylvania Bar Association
' 7 ,,/¢ "/ - Regr~ter of Wills --
Attorney: James D. Bo~ar, Esquire
kD. No: PA 19475
Address: One West Main Street
Shiremanstown, PA 17011
Telephone: 717/737-8761
255.00
Copyright (c) 1996 form software only CPSystems, Inc.
Form RW-1 (1991)
21-02-380
REGISTER OF WILLS OF C~BERL~'D COUNTY
OATH OF SUBSCRIBING WITNESS
James D. Bogar, Esquire
~ a subscribing witness to the will presented herewith, ~ being duly qualified according to
law, depose(s) and say(s) that he was present and saw
Robert L. Donaldson
the testat or , sign the same and that he signed as a witness at the
request of testat or in h ±s presence and (in the presence of each other) (in the presence of the
other subscribing witness(es)). ·
Sworn to or afFwmed and subsc,bed before
me this _ 12~h day of Jam&s D. ~oga-r,.~~. ' ~
April 20 02 One West Main Street, Shiremanstown, PA 17011
Register
(Name)
(Address)
REGISTER OF WILLS OF CU~.R~SU~D COUNTY
OATH OF NON-SUBSCRIBING WITNESS
Joanne O. Donaldson
:~iig~) a subscriber hereto, (~ being duly qualified accorciing to law, depose(s) and say(s) that
she is familiar with the signature of Robert L. Donaldson
testat°r of ~[;Q~Q~~]~~~ the will ~ted herewith and
that she believes the signature on the will is in the handwriting of
Robert L. Donaldson
to the best of her knowledge and belief. _
Sworn to or affirmed and subscribed before
~Joafifie '0. Donald.~on , -
me this 12th day of
Meadowbrook ~., Mechanicsb~, 17050
~ Ap]il 20~ 5261 PA
~Name)
(Address)
21-02-380
LAST WILL AND TESTAMENT
OF
ROBERT L. DONALDSON
I, ROBERT L. DONALDSON, of Mechanicsburg, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto my wife,
JOANNE O. DONALDSON, IN TRUST, by my hereinafter named Trustee,
for the benefit of my wife, JOANNE O. DONALDSON, for as long as
she may live. The Trustee shall pay income to or for the benefit
of JOANNE O. DONALDSON, said payments to be made on a regular
basis, same being not less than quarterly, to JOANNE O. DONALDSON
or to her legally appointed Guardian. Said payments shall be
made without liability to or on behalf of the Trustee.
Upon the death of my wife, JOANNE O. DONALDSON, any
principal remaining in said Trust, along with any and all
accumulated income, shall be divided, in equal shares, to my step
children, DANIEL J. OWENS, MARK D. OWENS and BETH ANN REINHART,
provided that should any of my step-children predecease me, I
give and bequeath such step-child,s share unto his or her issue
per stirpes by representation, and if there be a failure of same,
then I give and bequeath such deceased step-child,s share to my
surviving step-children as provided herein.
SECOND: Should my wife, JOANNE O. DONALDSON, prede-
cease me, I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, in equal shares, to
my step-children, DANIEL J. OWENS, MARK D. OWENS and BETH ANN
REINHART, provided that should any of my step-children predecease
me, I give and bequeath such step-child's share unto his or her
issue per stirpes by representation, and if there be a failure of
same, then I give and bequeath such deceased step-child's share
to my surviving step-children as provided herein.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FOURTH: I nominate and appoint DANIEL J. OWENS, as
Trustee of the hereinabove described trust. In the event of the
death, resignation or inability to serve for any reason what-
soever of the said DANIEL J. OWENS, I nominate and appoint MARK
D. OWENS, as Trustee of the hereinabove described trust. I
direct that my Trustee shall serve without bond and shall receive
fair and reasonable compensation.
FIFTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
SIXTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
SEraPH: I nominate and appoint my wife, JOANNE O.
DONALDSON, Executrix of this, my Last Will and Testament. In the
event of the death, resignation or inability to serve for any
reason whatsoever of the said JOANNE O. DONALDSON, I nominate and
3
appoint DANIEL J. OWENS, Executor of this, my Last Will and
Testament. In the further event of the death, resignation or
inability to serve for any reason whatsoever of the said DANIEL
J. OWENS, I nominate and appoint MARK D. OWENS, Executor of this,
my Last Will and Testament. I direct that my Executrix or
Executor, as the case may be, and their successors, shall not be
required to post security or a bond for the performance of their
duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this / ~/day of
'~'/~7 , 1996.
(SEAL)
ROBERT L. DONALDSON
Address
Address
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
4
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent: Robert L. Donaldson
Date of Death: January 12, 2002
Will No. 21-02-0380
To the Register:
Admin. No.
I certify that notice of estate administration required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed
to the following beneficiaries of the above-captioned estate on
May 10, 2002:
Name
Address
Joanne O. Donaldson
Daniel J. Owens
Mark D. Owens
Beth Ann Reinhart
5261 Meadowbrook Drive
Mechanicsburg, PA 17055
The Old Manor
23 Milton Road
Pewsey Wiltshire UK SN95JJ
38990 Dobbins Creek Lane
Lovettsville, VA 20180
11010 Abbey Lane
Fredericksburg, VA 22407
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except:
None
Date: May 10, 2002
Capacity:
Ja~es D. ~,
Esquire
One West Mai~JStreet
Shiremanstown, PA 17011
(717) 737-8761
Personal Representative
X Counsel for Personal
Representative
REV- 1SO0 EX + (6-o0/
cAPB
HpRL
EplO
cRAC
KoTK
ES
cg
R
E
C
A
P
I
T
U
L
A
T
I
O
N
C
O
M
T
I
O
N
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
REV-1500
INHERITANCE TAX RETURI
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Donaldson Robert L.
DATEOFDEATH(MM-DD-YEAR) I DATEOFBIRTH(MM-DD-YEAR)
01/12/2002
11/15/1920
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE iNITIAL)
_. Donaldson, Joanne O.
4. Limited Estate · Future interest Compromise (date of death after 1Z- 1Z-8Z)
6. Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~'] 9. Litigation Proceeds Received ~'~ 10. Spousal Poverty Credit
(date of death between 17-31-91 and 1-1
NAME
James D. Bogar Esquire
FI R M NAM E (I f Applicable)
OFFICIAL USE ONLY
FILE NUMBER
21-02-0380
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
140-10- 6700
NUMBER
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date.of death
3. Remainder Return prior~o 12-13-82)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
~ 11. Election to tax under Sec. 9113(A)
(Attach Sch O)
COMPLETE MAILING ADDRESS
TELEPHONE NUMBER
7i7/737-8761
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
[] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13.
14.
One West Main Street
Shiremanstown, PA 17011
None
228,515.16
None-
None
1,200.00
None
None
None
None
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
OFFICIAL USE ONLY
(8) .:.: 229,715.16
(11) 0.00
(12) 229,715.16
(13)
(14) 229,715.16
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
229,715.16
X .0 0
X .0 45
X .12
X .15
(15) 0.00
(16) 0.00
(17) 0.00
(la) 0.o0
(19) 0.00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
5261 Meadowbrook Drive
CITY
Mechanicsbur~
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
STATE
P^
(1)
0.00
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to re~luest a refund {4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB)
ZIP
17050
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred: ~ ~
b. retain the right to designate who shall use the property transferred or its income; ...........
c. retain a reversionary interest; or ....................................
d. receive the romise for life of either a ments benefts or care?
P Py .......
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,
0.00
0.00
0.00
0.00
0.00
0.00
0.00
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
St_GNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Joanne 0 Donaldson DATE
~ ~ ~/' /~/~ 5261 Mea~owbrook Dr
~;~ ~ ~w~~ --~;--;- ......,- ......................................
, ' mecnanicsour5, PA 17050
~,,~URE OF PREPARER OTHER THAN REPRESENTATIVE James D Bogar Esquire
/ / //f~' One West Main Street
~/J~',,/~ ---s-~i~-~-s-~g~ 7-~%--i¥6ii- .................... ~ t,o{ ~-
For dates of death o~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 ' '
surv~wng spouse is 3% [72 P.S. 9116 (a) (1.1)
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P,S. 9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets
and filing a tax 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.
Copyright (c) 2000 form software only The Lackner Group. inc. Form REV- 1500 EX (Rev, 6-00)
REV-1503 EX + (1-97)
COMMONWEALTHOFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
Robert L. Donaldson SS# 140-10-6700 01/12/2002
AIIpropertyjointly-ownedwithrightofsurvivorship mustbedisclosedon$cheduleF.
FILENUMBER
21-02-0380
ITEM
NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE
OF DEATH
1 Merrill Lynch - Account No. 872-48479 account also 183,606.12
includes Money Market Account
2 Salomon Smith Barney - Account No. 182-15374-10-011 44,909.04
TOTAL (Also enter on line 2, Recapitulation) 228,515.16
space fs needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems. Inc.
Form REV-1503 EX (Rev. 1-97)
March 26, 2002
The ECB Group
Jay P. Espenlaub, CFP
Vice President
Senior Financial Advisor
Gwyn Wertz
Client Associate
Private Client Group
214 Senate Avenue, Suite 501
Camp Hill. Pennsylvania 1701 t
717 975 4632
717 975 4638 Gwyn
800 937 0735
FA.'( 717 975 4663
Jay_Espenlaub@ml.com
gwyn_m_wer tz,~ml.c,)m
James D. Bogar
One West Main Street
Sn'remanstown, PA 17011
Mr. Irwin,
RE:
Estate of Robert L. Donaldson
Account #872-48479
As per your request, I am sending you the date of death value of the above
referenced account. It is as of January 11, 2002 because the 12TM was a
Saturday and the markets were closed. The money market value was
$11,231.63. Attached are historical pricing sheets that show the value of all
other securities held in the account on that date, as well as the number of
shares.
7655e ,*,.;"tact me ...... c:lq..y ,~ .............
Sincerely,
Client Associate
The ECB Group
Financial Advisers
126H6 - CAMDEN PPTY TR
Date High Price
01/11/2002 36.550
Historical Pricing Inquiry
Cusip:
Low Price Close Price
36.260 36.280
133131102
Volume
191200
348X3 - HOSPITALITY PPTYS TR
Date High Price
01/1 1/2002 29.990
Low Price Close Price
29.650 29.970
Cusip:
44106M102
Volume
150100
52BN7 - USB CAP II
Date High Price
01/! 1/2002 25.150
Low Price Close Price
25.000 25.010
Cusip:
90332M200
Volume
12400
52BR7 - MEDIAONE FIN 'IR II
Date High Price
01/11/2002 25.360
Low Price Close Price
25.140 25.360
Cusip: 584461206
Volume
7200
667J1 - SCO1-FISH PWR PLC
Date High Price
0i/ii/2002 23.890
Low Price Close Price
23.350 23.600
Cusip:
81013T705
Volume
169000
97CA8 - AIM INVT SECS FDS
Date Bid Price
01/11/2002 4.570
Cusip: 00142C805
Offer Price
4.670
qqq'
97MY6 - PIMCO FDS
Date Bid Price
01/11/2002 10.610
Cusip: 693390437
Offer Price
10.510
97M41 - PIMCO FDS PAC INVT MGMT SER
Date Bid Price
01/I 1/2002 10.470
Cusip:
693391195
Offer Price
10.470
97NH2 - PtMCO FDS PAC INVT MGMT SER
Date Bid Pdce
01/11/2002 10.270
Cusip:
693391138
Offer Price
10.270
970K3 - MERRILL LYNCH HEALTHCARE FD
Date Bid Price
0 I11112002 4.980
Cusip: 59019W203
Offer Price J//~'~
4.980
The information has been obtained from sources we believe to be reliable but we do not guarantee its accuracy. Past
2erformance is not indicative of future performance.
Historical Pricin~ Inquiry
974W7 - MERRILL LYNCH BASIC VALUE FD
Date Bid Price
01/11/2002 28.370
Cusip: 590190203
Offer Price
28.370
The information has been obtained from sources we believe to be reliable but we do not guarantee its accuracy. Past
~erformance is not indicative of future performance.
SALOMON SMITH BARNEY
A memberof cmgmup~
703-549-8282 · 800-336-5404
April 3, 2002
Mr. James Bogar
One West Main Street
Shirernanstown, PA 17011
RE: The Estate of Robert L DonaMson
Dear Mr. Bogar:
Please accept this letter as confmnafion that Mr. Donaldson's account (Account
number 182-15374-10-011) was an individual account under his name only and that
the value of the account on January. 12, 2002 was $44,909.04.
Regarding the jointly owned stock of Three Rivers Bancorp, Inc. and USBancorp, Inc.
and PP & L Resources, Inc., the value of these stocks on January 12, 2002 are as
follows:
Three Rivers Bancorp, Inc. (TRBC) S13.02 per share
USBancorp, Inc. (ASRV) S4.57 per share
(Now known as Ameriserv Financial Inc.)
PP &L Resources, Inc. (PPL) $33.85 per share
(This securi ,ty is not held at Salomon Smith Barney)
If you have any questions regarding the above information please feel free to oive me a
call at 703-837-6907. ~'
Sincerely,
Marika A. Husovsky
Registered Sales Assistant
REV-1508 EX + (1-97)
COMMONWEALTH OFPENNSYLVANIA
INHERITANCETAXRETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
Robert L. Donaldson SS~/ 140-10-6700 01/12/2002 21-02-0380
Include the proceeds of litigatiort 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
NUM
DESCRIPTION
Vehicle - 1992 Mercury Sable - Vehicle Identification No.
1MELM5344NA623988 (see attached appraisal)
(If more space is needed, insert additional sheets of the same size)
TOTAL (Also enter on line 5, Recapitulation)
VALUE AT DATE
Of DEATH
1,200.00
$ 1,200.00
Copyright (c] ~996 form software only CPSystems, inc. Form REV-1508 EX (Rev. 1-97)
6391
L. B. SMITH
LINCOLN MERCURY, INC.
Carlisle Pike Mechanicsburg, PA 17050
(717) 697-2273
1-800-946-1444
January 23, 2002
To Whom It May Concern:
The value of a 1992 mercury sable w/th 80,000 miles
vin# lmelm5344na623988 is $1200.00
Robert Peffer
t¢;w-dT'~ manager
REV-1513 EX * (9-00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Robert L. Donaldson SS~/ 140-10-6700 01/12/2002
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116(a)(1.2)]
1 Joanne O. Donaldson
5261 Meadowbrook Drive
Mechanicsbur§, 17050
II.
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Wife
FILE NUMBER
21-02-0380
AMOUNT OR SHARE
OF ESTATE
Rest, residue
and remainder
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
0.00
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
Cooyright (c) 2000 form software only The Lackner Group. Inc. Form REV-1513 EX (Rev. 9-00)
T,AST WILL AND TESTAMENT
OF
ROBERT L. DONALDSON
I, ROBERT L. DONALDSON, of Mechanicsburg, Cumberland
County, Pennsylvania, make, publish and declare this as and for
my Last Will and Testament, hereby revoking all other Wills and
Codicils heretofore made by me.
FIRST: I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto my wife,
JOANNE O. DONALDSON, IN TRUST, by my hereinafter named Trustee,
for the benefit of my wife, JOANNE O. DONALDSON, for as long as
she may live. The Trustee shall pay income to or for the benefit
of JOANNE O. DONALDSON, said payments to be made on a regular
basis, same being not less than quarterly, to JOANNE O. DONALDSON
or to her legally appointed Guardian. Said payments shall be
made without liability to or on behalf of the Trustee.
Upon the death of my wife, JOANNE O. DONALDSON, any
principal remaining in said Trust, along with any and all
accumulated income, shall be divided, in equal shares, to my step
children, DANIEL J. OWENS, MARK D. OWENS and BETH ANN REINHART,
provided that should any of my step-children predecease me, I
give and bequeath such step-child's share unto his or her issue
per stirpes by representation, and if there be a failure of same,
then I give and bequeath such deceased step-child,s share to my
surviving step-children as provided herein.
SECOND: Should my wife, JOANNE O. DONALDSON, prede-
cease me, I devise and bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, in equal shares, to
my step-children, DANIEL J. OWENS, MARK D. OWENS and BETH ANN
REINHART, provided that should any of my step-children predecease
me, I give and bequeath such step-child's share unto his or her
issue per stirpes by representation, and if there be a failure of
same, then I give and bequeath such deceased step-child's share
to my surviving step-children as provided herein.
THIRD: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and fOr
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FOURTH: I nominate and appoint DANIEL J. OWENS, as
Trustee of the hereinabove described trust. In the event of the
death, resignation or inability to serve for any reason what-
soever of the said DANIEL J. OWENS, I nominate and appoint MARK
D. OWENS, as Trustee of the hereinabove described trust. I
direct that my Trustee shall serve without bond and shall receive
fair and reasonable compensation.
PIFTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
SIXTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
SEVENTH: I nominate and appoint my wife, JOANNE O.
DONALDSON, Executrix of this, my Last Will and Testament. In the
event of the death, resignation or inability to serve for any
reason whatsoever of the said JOANNE O. DONALDSON, I nominate and
appoint DANIEL J. OWENS, Executor of this, my Last Will and
Testament. In the further event of the death, resignation or
inability to serve for any reason whatsoever of the said DANIEL
J. OWENS, I nominate and appoint MARK D. OWENS, Executor of this,
my Last Will and Testament. I direct that my Executrix or
Executor, as the case may be, and their successors, shall not be
required to post security or a bond for the performance of their
duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
sgal to this, my Last Will and Testament, this / ~ day of
~..~ , 1996.
× /~.~" -/- · ,
(SEAL)
ROBERT L. DONALDSON
Address
Address
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Robert L. Donaldson
Date of Death: January 12, 2002
Wil 1 No. 21-02-0380
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 X
b. The separate Orphans' Court No. (if any) for
the personal representative's account is: N/A
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 of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
'~ ~lgna~ure ~
· James D. Bogar, Esquire
Name (Please type or print)
~·~ One West Main St.
Shiremanstown, PA 17011
Address
{717/ 737-8761
Tel. No.
Capacity:
__Personal Representative
(MAH:rmf/A~M3)
X
__Counsel for personal
representative
BUREAU OF INDIVIDUAL TAXES
TNHERZTAHCE TAX DX¥ZSZON
DEPT. 280601
HARRTSRURG, PA 17128-0601
COMMON#EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JAMES D BOGAR ESQ
I W HAIN ST
SHIREHANSTOWN
PA 17011
DATE 12-02-2002
ESTATE OF DONALDSON
DATE OF DEATH 01-12-2002
FILE NUMBER 21 02-0380
COUNTY CUMBERLAND
ACN 101
Amount Remi'l:ted
REV-16q7 EX AFP (01-02)
ROBERT L
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGZSTER OF NZLLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LO#ER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRA/SENENT, ALLO#ANCE OR
ESTATE OF DONALDSON
DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ROBERT L FILE NO. 21 02-0380 ACN 101
DATE 12-02-2002
TAX RETURN NAS: (X) ACCEPTED AS F/LED
RESERVATZON CONCERNZNO FUTURE TNTEREST - SEE REVERS",
( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Partnership /nterest (Schedule C) ($)
q. Mortgages/Notes Receivable (Schedule D) (q)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Her*gage Liabilities/Liens (Schedule I} (10)
11. Total Deductions
12. Nat Value of Tax Return
15.
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate Subjec~ to Tax
.00
228~515.16
.00
.00
1~200.00
.00
.00
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax Payment.
NOTE: Z~ an assessment ~as issued prev/ously, lines 1~, 15 and/or 16, 17, 18 and 19 ~111
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX: '
15. Amount of Line 1~ at Spousal rata (15) 229,715.16 X O0 : .00
16. Amount of Line lr~ taxable at LAnaal/Class A rate (16) . O0 X 0~5 = . O0
17. Amount of Line lfi at Sibling rate (17). .00 X 12 = .00
18. Amount of Line lq taxable at Collateral/Class B rate (18) . O0 X 15 = . O0
19. Principal Tax Due
(19)~ . O0
TAX CREDITS:
PAYMENT
DATE
RECEIP1
NUMBER
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDZTZONAL INTEREST.
DISCOUNT
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( XF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REQUXRED.
ZF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
(8) 229,715.16
.00
.00
(11) . OO
(12) 229,715.16
(15) . O0
(1~) 229,715.16
RESERVATION:
Estates of decedents dying on or bafore December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
lira or for years, the Commonwealth hereby axprassIy reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECT[OHS=
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requiramants of Section 21qO of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office
of the Register of Hills, any of the 25 Revenue District Offices, or by calling the special Z~-hour
answaring service for forms ordering: 1-80O-S6Z-ZOSO; services for taxpayers a[th special hearing and / or
speaking needs: 1-800-~q7-5020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Not[ce must object within sixty (60) days of receipt of
this Not[ce by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviaa Un[t, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page S of the booklet "Instructions far Inher[tanca Tax Return for a Resident
Decadent" (REV-1SOl) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (52) discount of
the tax paid is a11owad.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This nan-participation
panalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of dalinquency, or nina (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (DX) percent per annum calculated at a daily rate of .00016~. AIl taxes which became delinquent on and after
January l, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 log .OOOSq8 1992 92 .0002q7
1955 1DX .000~58 1995-199q 7X .000192
198q 112 .O00SO1 1995-1998 92 .O00Zq7
1985 15Z .000556 1999 7Z .000192
1986 102 .00027~ ZOO0 DZ .000219
1987 92 .0002~7 2001 92 .O00Zq7
1988-1991 llX .000501 2002 62 .O0016q
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY TNTEREST FACTOR
--Any Not[ca issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1SI days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.