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HomeMy WebLinkAbout02-0635 i?... -'1/ C-_ -:::;; ~--..../ REV-1500 EX {6-00) OfflCl.OL USE ONlY ,~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 20~ -.963L__ YEAR NUMBER COUNTY CODE DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) !z ANDi:RSON, i:LIZABi:TH O. ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM.DO-YEAR) ~ 07/05/2002 5/11/1914 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) o SOCIAL SECURI1Y NUMBER 204-01-4320 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURllY NUMBER W >- :::t;:$cn ,,"''' WOo" ,,00 ,,"'oJ 0.'" ~ 001. Original Return o 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of Will) D 9. litigation Proceeds Received TflIS$E&TiONIMU.ST BECClMlaLETED. AI..I..'CORRESPONDENCE AN[jCONFIDENTW.'TAXINFORMAfIONSflOtllll;BE?Iil~fO~ NAME COMPLETE MAILING ADDRESS D 2. Supplemental Return D 3. Remainder Retum (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) [Xl 5. Federal Estate Tax. Retum Required [X] 7. Decedent Maintained a Living Trust (Attach copy of Trust) .--!.- 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dale of death betwean 12.31-91 aoj 1-1_95) D 11. Election 10 tax under Sec. 9113(A)(AIIOCnSchO) I- Z W C Z o .. '" ::! .. o u THOMAS MORKIN, VP FIRM NAME (If Applicable) ALLFIRST TRUST CO of PA, NA TELEPHONE NUMBER 717-240-6707 ALLFIRST TRUST CO of PA, NA 8 Wi:ST HIGH STREET CARLISLi:, PA 17013-2923 3. Closely Held Corporation, Partnership or Sol~roprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 14) 5. Csst\, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. JO Owned Property (Schedule F) 16) 0 t= Separate Billing Requested 5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (71 ::> (Schedule G or L) t- o:: 8. Total Gross Assets (total Lines 1-7) <C (,J W 9. Funeral Expenses & Administrative Costs (Schedule H) 19) l:t: 10. Oebts of Decedent, Mortgage Liabilities, & Liens (Schetlule I) (10) 11. Total Deductions (total Lines 9 & 10) 0.00 0.00 0.00 0.00 43,535.01 0.00 OFFICIAl... USE QNL Y 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 1,055,841.90 1,099,376.91 (8) 75,344.20 4,462.14 1'3) 79,806.34 1,019,570.57 0.00 (111 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) 14. Net Value Subject to Tax (Line 12 minus Line 13) 1'4) 1,019,570.57 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES x .12 (17) 0.00 0.00 0.00 15. Amount of Une 14 taxable at the spousal tax. Z rate, or transfers under See. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate >- ::> ~ 17. Amount of Line 14 taxable at sibling rate o U 18. Amount of Line 14 taxable at collateral rate ~ 0.00 0.00 0.00 1,019,570.57 X.OO_(i5) x .045..- (16) x .15 (18) 152,935.59 19. Tax Due (19) 152,935.59 20. o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Mj~":;>':=: <~C::OC::" > >~SU~~~IiWESTIONS O~RSESlO~REcREGI(;:MA!E!lc5:"0.2'~.~3~jf,:O! 2W46451 000 Decedent's Complete Address: SlREET ADDRESS 325 WESLEY DRIVE #131 CIN I STATE I ZlP MECHANICSBURG PA 17055-3536 1. Did decedent make a transfer and: 8. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or ....... . . . . . . . . . . . . . . . . . d. receive the promise for Ilfe of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D [z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Unde( penalties of perjury, I declare that! 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 of pr ( other than the personal representative is based on all infarmatiQf\ of which prepar~ has an'1 Knowledge I LEFO FILlNGRETURNA7<:.&. IHl?P7P$7 O/1'?~"''''' (/F I'J(J, /1/. tYfliCfIJf'O'" Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2, Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 127,960.00 6,734.74 Total Credits (A + 8 + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Totallnterest/Penatty (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 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Pa able to: REGtsTEROFWlLLS,AGENT (58) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS o 17013-2923 E AOO s MIDLOTHIAN, VA 23113 152,935.59 134,694.74 0.00 18,240.85 0.00 18,240.85 Yes No [X] [X] [X] [X] D D D D IXI IX] 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. S 9916 (a) (1.1) (ill. 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. S 9116 (a) (1.1) (ii)] The statute does 1"Iot 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 atter 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. S 9116(a}(1.2)l. 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)J. 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. 2W46461.000 REV-150B EX -+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ANDERSON, ELIZABETH O. FILE NUMBER 21-2002-0635 Include the proceedS of litigation and the date the proceeds were received by the estate. All proparty joint'y~n&d w"h the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. ALLFIRST FINANCIAL CENTER, N.A. CHECKING ACCOUNT #0010926747 BALANCE AT DATE OF DEATH VALUE AT DATE OF DEATH 31,875.57 2 INTEREST ACCRUED TO DATE OF DEATH ON ABOVE ITEM. 4.94 3 ALLFIRST FINANCIAL CENTER, N.A. MONEY MARKET ACCOUNT #0094313377 BALANCE AT DATE OF DEATH 1,168.92 4 INTEREST ACCRUED TO DATE OF DEATH ON ABOVE ITEM. 0.80 5 PNCBANK - SAVINGS ACCOUNT #5000962616 BALANCE AT DATE OF DEATH 2,371.75 6 INTEREST ACCRUED TO DATE OF DEATH ON ABOVE ITEM. 0.20 7 CASH FOUND IN DECEDENT'S APARTMENT 158.78 8 BOARD OF PENSIONS OF THE PRESBYTERIAN CHURCH - UNCASHED PENSION CHECKS FOUND IN DECEDENT'S APARTMENT. 277.14 9 READER'S DIGEST SUBSCRIPTION REFUND 25.41 10 UNAPPRAISED HOUSEHOLD FURNISHINGS INCLUDED AT SALES PROCEEDS LISTING OF THESE ITEMS IS ATTACHED. 834.50 11 HOUSEHOLD FURNISHING DISTRIBUTED IN KIND. THESE ARE ITEMIZED ON THE ATTACHED APPRAISAL. 2,272.50 12 HOUSEHOLD CONTENTS LISTED ON THE APPRAISAL MARKED "0" HAS A GROSS VALUE OF $1,062.50 (INCLUDES THE VALUE OF THE AUTOMOBILE $400.00) WERE SOLD FOR $1404.50 (INCLUDES SALES PRICE OF $425.00 FOR THE AUTO WHICH IS LISTED AS ITEM 4 ON THIS FORM. (COPY OF APPRAISAL ATTACHED) INCLUDED VALUE CALCULATED AS FOLLOWS: SALES PRICE $1,404.50 LESS AUTO SALES PRICE ($425.00) VALUE INCLUDED $ 979.50 979.50 13 1986 CHEVROLET CAPRICE - INCLUDED AT SALES PRICE. SOLD (9/18/2002) 425.00 2W46AD2.000 TOTAL (Also enter on fine 5 Recanitulation' $ (If more space is needed, insert additional sheets of the same size) 3,140.00 43,535.01 Total from continuation pages.... Estate of: ANDERSON, ELIZABETH o. Schedule E -- Cash, Bank Deposits & Misc. Personal Property Page 2 21-2002-0635 Item No. Description Value at Date of Death 14 GOLD FILLED LADIES CAMEO BROOCH ITEM 1 ON THE APPRAISAL 5.00 DOUBLE LINK GOLD FILLED CHAIN ITEM 2 ON THE APPRAISAL 5.00 GOLD WEDDING BANDS (2) (1) MAN'S 22K YG DIAMOND WEDDING BAND ITEM 3 ON THE APPRAISAL ($20.00) (1) LADIES 22K YG WEDDING BAND ITEM 4 ON THE APPRAISAL ($75.00) 95.00 LADIES PLATINUM AND DIAMOND ENGAGEMENT RING - ITEM 5 ON THE APPRAISAL 1,680.00 14K GOLD & RHODIUM PLATED SAPPHIRE & DIAMOND BROOCH ITEM 6 ON THE APPRAISAL 60.00 10K YELLOW GOLD ENGRAVED CUFF LINKS ITEM 7 ON THE APPRAISAL 10.00 10K GOLD BROOCH WITH HAND ENGRAVING & BLACK ENAMELING ITEM 8 ON THE APPRAISAL ($15.00) AND MATCHING EARRINGS ITEM 9 ON THE APPRAISAL ($20.00) 35.00 10K YG BROOCH W/MATCHING PINS ($6.00) 10K YG BROOCH wi (1) BEZEL SEED PEARL ($10.00) 14K YG FLOWER PIN BROOCH W/10K YG STEM 26.00 ($10.00) ONE BRASS BROOCH WI 3 PINK BEZEL SET OVAL SHAPED COBOCHONS ($0.00) ITEM 10, 11, 12 & 13 ON THE APPRAISAL Estate of: ANDERSON, ELIZABETH o. Schedule E -- Cash, Bank Deposits & Misc. Personal Property Page 3 21-2002-0635 Item No. Description Value at Date of Death 14K YG CORAL & SEED PEARL NECKLACE ITEM 14 ON THE APPRAISAL 35.00 STERLING SILVER AND AMETHYST NECKLACE ITEM 15 ON THE APPRAISAL 20.00 SILVER CERTIFICATE DOLLAR #A17911040A APPRAISAL ITEM 16 ON THE 4.00 GOLD COINS - 1835, 78, 90; 1900, 09, 25 ITEMS 17 THROUGH 22 ON THE APPRAISAL 540.00 LADIES 14K WHITE GOLD PENDANT STYLE WATCH - ITEM 26 ON THE APPRAISAL 50.00 FOUR (4) POCKET WATCHES ITEMS 23, 24, 25, & 27 ON THE APPRAISAL 575.00 15 DECEDENT WAS INCOME BENEFICIARY OF THE RESIDUAL TRUST ESTABLISHED BY HER HUSBAND, WILLIAM L. ANDERSON, DOD 10/21/1958. THIRD ITEM, (TRUST B) OF THE WILL STATES "INCOME FROM TRUST "B" SHALL BE DISTRIBUTED TO MY SAID WIFE IN QUARTERLY INSTALLMENTS FOR AND DURING THE TERM OF HER NATURAL LIFE." AT HER DEATH PRINCIPAL AND INCOME IS DISTRIBUTED TO HIS THREE (3) CHILDREN. A COPY OF HIS WILL IS ATTACHED. TRUSTEE, ALLFIRST TRUST CO of PA, NA EIN: 23-6215936 TAX YR. 12/31 0.00 16 DECEDENT WAS INCOME BENEFICIARY OF A TRUST CREATED BY WILLIAM L. ANDERSON, ARTHUR F. OBERLIN & CATHERINE M. OBERLIN ON AUGUST 4, 1954. SEE ARTICLE "FIFTH" OF THE AGREEMENT. THE HOUSE WAS SOLD IN 1999, THE TRUST WAS INVESTED IN VARIOUS ASSETS AT THE DECEDENT'S DEATH. SHE WAS ENTITLED TO RECEIVE NET INCOME FOR LIFE. SEE THE SIXTH ITEM OF THE AGREEMENT FOR DISPOSITION AT HER DEATH. (COpy OF THE AGREEMENT IS ATTACHED.) TRUSTEE: ALLFIRST TRUST CO of PA, NA EIN: 25-6185488 TAX YEAR END, 12/31 0.00 Estate of: ANDERSON, ELIZABETH o. Schedule E -- Cash, Bank Deposits & Misc. Personal Property Page 4 2~-2002-0635 Item No. Description Value at Date of Death TOTAL. (Carry forward to main schedule) . . . . . . 3,~40.00 RE'J-1510 EX + \1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ANDERSON, ELIZABETH O. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2002-0635 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM I~LUDE THE N/lME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBER DECE~Nf ANDll-IE DAlE OF "TRANSFER ATIACH A COpy OF "THE IFAPPlICABLE\ DEED FOR REAL ESTATE VALUE OF ASSET INlEREST 1. 2820 SHARES 71,444.70 100.00 0.00 71,444.70 ALLIED IRISH BKS PLC - COMMON CUSIP #019228402 2 ARK MONEY MARKET PORTFOLIO 15,021.13 100.00 0.00 15,02L13 CUSIP #040711400 BALANCE IN PRINCIPAL AT DATE OF DEATH 3 DIVIDEND EARNED TO DATE OF 3.39 100.00 0.00 3.39 DEATH ON ABOVE ITEM 4 13.93 UNITS 2,392.82 100.00 0.00 2,392.82 ARK MONEY MARKET FUND BALANCE IN INCOME AT DATE OF DEATH. CUSIP #040711400 5 DIVIDEND EARNED TO DATE OF 0.60 100.00 0.00 0.60 DEATH ON ABOVE ITEM 6 903L 388 UNITS 91,217.02 100.00 0.00 91,217.02 ARK FUNDS INCOME PORTFOLIO CUSIP #040711301 7 DIVIDEND EARNED TO DATE OF 55.54 100.00 0.00 55.54 DEATH ON ABOVE ITEM 8 9555.4060 UNITS 94,216.30 100.00 0.00 94,216.30 ARK FUNDS US GOVERNMENT BD PORT INSTL CUSIP #040711475 9 DIVIDEND EARNED TO DATE OF 60.13 100.00 0.00 60.13 DEATH ON ABOVE ITEM 10 915L4310 UNITS 90,050.08 100.00 0.00 90,050.08 ARK FUNDS SHORT TERM BD PORT INSTL Total from contLnuatLon pages.... TOTAl (Also enter on line 7. Recapitulation) $ 691,380.19 1,055, 84L 90 (If more space is needed, insert additional sheets of same size.) 2W46AF2.000 Estate of: ANDERSON, ELIZABETH o. Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Item No. Description 10 CUSIP #0407H483 11 DIVIDEND EARNED TO DATE OF DEATH ON ABOVE ITEM 12 9182.4870 UNITS ARK FUNDS INTER FIXED INCOME PORTFOLIO CUSIP #040711640 13 DIVIDEND EARNED TO DATE OF DEATH ON ABOVE ITEM 14 1600 SHARES FORTUNE BRANDS INC. - COMMON CUSIP #349631101 15 1600 SHARES GALLAHER GROUP PLC-ADR CUSIP #363595109 16 246 SHARES PPL CORPORATION CUSIP #69351T106 17 8500 SHARES PHILIP MORRIS COS INC - COMMON CUSIP #718154107 18 DIVIDEND REC DATE 6/28, PAYABLE DATE 8/12 19 357 SHARES SBC COMMtlNICATIONS INC - COMMON CUSIP #78387Gl03 20 784 SHARES SUNOCO INCORPORATED CUSIP #86764Pl09 21 330 SHARES Date of death Value of asset 41. 92 91,273.92 56.27 84,984.00 61,640.00 7,972.86 389,045.00 4,930.00 H,191.95 27,639.92 12,604.35 % of Deed's Interest 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Exclusion (If applicable) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Page 2 21-2002-0635 Taxable Value 41. 92 91,273.92 56.27 84,984.00 61,640.00 7,972.86 389,045.00 4,930.00 H,191.95 27,639.92 12,604.35 Estate of: ANDERSON, ELIZABETH o. Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property Item No. Descript.ion Exclusion (If applicable) VERIZON COMMUNICATIONS CUSIP #92343Vl04 22 BOARD OF PENSIONS OF THE PRESBYTERIAN CHURCH (USA) ALL PAYMENTS CEASED AT THE DEATH OF THE DECEDENT. 23 ON APRIL 19, 1985, THE DECEDENT CREATED THE ELIZABETH o. ANDERSON REVOCABLE TRUST, WITH DAUPHIN DEPOSIT BANK AND TRUST CO. (NOW ALLFIRST TRUST CO. OF PA, NA) AS TRUSTEE. THE DECEDENT RETAINED THE RIGHT TO INCOME FOR LIFE AND TO REVOKE OR TO AMEND THE TRUST AT ANYTIME DURING HER LIFETIME. SHE DIRECTED, AT HER DEATH, THE TRUSTEE PAY THE TRUST CORPUS TO HER EXECUTOR FOR DISPOSITION AS PART OF HER ESTATE. (COpy OF TRUST AGREEMENT ATTACHED). ON THE DECEDENT'S DATE OF DEATH, THE FOLLOWING ASSETS WERE HELD N THE TRUST (SEE CONTINUATION SCHEDULE G) : Date of death Value of asset 0.00 0.00 % of Deed's Interest 100.00 100.00 TOTAL. (Carry forward to main schedule) . . . . . . 0.00 0.00 Page 3 21-2002-0635 Taxable Value 0.00 0.00 691,380.19 REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ANDERSON, ELIZABETH O. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2002-0635 Debts of decedent must be reoorted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HETRICK FUNERAL HOME, INC. 3,760.00 HARRISBURG, PA 17109 FUNERAL EXPENSE B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 34,500.00 Name of Personal Representative(s) ALLFIRST TRUST CO. of PA, NA Social Security Number(s) I EIN Number of Personal Representa1ive(s) Street Address 8 WEST HIGH STREET City CARLISLE State PA Zip 17013-2923 Year(s) Comm'lssion Paid: 2. Attorney Fees Name: CALDWELL & KEARNS 34,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 0.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. CALDWELL & KEARNS 1,066.07 REIMBURSEMENT FOR EXPENSES PAID ON BEHALF OF THE ESTATE: PROBATE FEES _________________________$894.00 SENTINEL FOR LEGAL NOTICE & PROOF------$97.07 CUMBERLAND LAW JOURNAL - ADVERTISING---$75.00 8 MOUNTZ JEWELERS 560.00 CARLISLE, PA 17013 APPRAISAL Tota~ from cont1nuat1on pages.... 9S-S .13 TOTAL (Also enter on line 9, Recapitulation) $ 75,344.20 2W46AG 2,000 (If more space is needed, insert additional sheets of same size) Estate of: ANDERSON, ELIZABETH o. Schedule H, Part B -- Administrative Costs Item No. Description 9 PUTNEY'S SUNOCO MECHANICSBURG, PA ~7055 REPLACE BATTERY IN 1986 CHEVY CAPRICE 10 SOLLENBERGER'S OBTAIN TITLE TO 1986 CHEVROLET CAPRICE 11 REGISTER OF WILLS, CUMBERLAND COUNTY TWO CERTIFIED COPIES OF ELIZABETH ANDERSON'S WILL 12 U. S. POST OFFICE - POSTAGE & INSURANCE 13 BRICKER'S AUCTION MECHANICSBURG. PA 17055 COMMISSION ON SALE OF HOUSEHOLD CONTENTS AND CAR 14 CHUCK BRICKER, AUCTIONEER MECHANICSBURG, PA 17050 APPRAISAL OF PERSONAL PROPERTY TOTAL. (Carry forward to main schedule) . . . . . . Page 2 21-2002-0635 Amount 101.78 34.50 4.00 3.85 739.00 75.00 958.13 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ANDERSON, ELIZABETH O. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 2~-2002-0635 Include unreimbursed medical exnenses. ITEM NUMBER DESCRIPTION AMOUNT 1. ALLFIRST TRUST CO. of PA, NA - TRUSTEE FEE DUE ON THE TRUST U/A 647.97 2 BETHANY VILLAGE MECHANICSBURG, PA ~7055 PAYMENT DUE AFTER DEATH 30.00 3 BANKCARD SERVICES PHOENIX, AZ B5072-3~36 BALANCE DUE ON CREDIT CARD #4336 OO~O 0006 7~60 90.70 4 VERIZON LEHIGH VALLEY, PA ~7002-8000 FINAL TELEPHONE BILL FOR DECEDENT 9.00 5 ALERT PHY. AT BETHANY VILLAGE MECHANICSBURG, PA ~7055 ANDEE~ GRP - BC FOR DECEDENT 39.97 6 LIFE BOOKS DES MOINES, IA 50336-294~ BALANCE ON ACCOUNT #535839534 29.9~ 7 MBNA AMERICA WILMINGTON, DE ~9866-5~37 BALANCE DUE ON CREDIT CARD #540~ 2653 7824 0264 ~90.08 8 READER'S DIGEST VOLUMES RECEIVED FOR MARCH & MAY, 2002 50.82 9 BETHANY VILLAGE MECHANICSBURG, PA ~7055 JUNE & JULY FEE 2,331.40 ~O HERITAGE MEDICAL GROUP CAMP HILL, PA ~700~-0625 BALANCE DUE ON OFFICE VISIT DATED 5/20/02 34.49 ~~ BONNIE K. MILLER, TAX COLLECTOR CAMP HILL, PA ~70~~-5938 LOWER ALLEN TWP PER CAPITA TAX DUE FOR RESIDENT LIVING 7/~/02 9.80 2W46AH2,OOO TOTAL/Also enter on line 10, Recapitulation) $ (If more space is needed. insert addiliOflal sheets of the same size) 998.00 4,462.14 Total from continuation pages.... Estate of: ANDERSON, ELIZABETH O. Schedule I -- Debts of Decedent, Mortgage Liabilities & Liens Page 2 21-2002-0635 Item No. Description Value at Date of Death 12 U. S. TREASURY BALANCE DUE ON DECED~'S 2002 INDIVIDUAL INCOME TAX RETURN 553.00 13 PA DEPARTMENT OF REVENUE BALANCE DUE ON DECEDENT'S 2002 INCOME TAX RETURN 445.00 TOTAL. (Carry forward to main schedule) . . . . . . 998.00 REV.1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE Of ANDE~SON ELIZABETH O. NUMBER I. " NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) UHAZIE, DAVID C. P. O. BOX 92988 ROCHESTER, NY 14692-9088 FILE NUMBER 21-2002-06'5 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FRIEND FRIEND AMOUNT OR SHARE OF ESTATE 509,785.29 509,785.28 ENTER DOLlAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 2W46A11.000 2 CORNEAL, STANLEY C. 215 WEST CLIFFORD STREET WINCHESTER, VA 22601 ,. B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL Of PART 11_ ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LlNE'3 OF REV-,500 COVER SHEET (If more space IS needed, Insert additional sheets of the same sIze) $ 0.00 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,280601 f-IMIRISBURG, P/l., 17123-060\ REV-1162 EX(11-96l RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 001678 ALLFIRST TR co OF PA N.A. FORMERLY 8 WEST HIGH STREET CARLISLE, PA 17013-2922 ACN ASSESSMENT CONTROL NUMBER AMOUNT _n__>__ fold ESTATE INFORMATION: SSN, 204-01-4320 FILE NUMBER: 2102-0635 DECEDENT NAME: ANDERSON ELIZABETH OBERLI N DATE OF PAYMENT: 10/02/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 07/05/2002 101 I $127,960.00 I I I I I I I I TOTAL AMOUNT PAID: $127,960.00 REMARKS: ALLFIRST TRUST CHECK# 20351115 SEAL INITIALS: DO RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS TAXPAYER \'1 ['his is to ceni1\' rh;lt thl' ildornurj(lJ1 here ~ivl'll IS I.(lnl'lfh ,,'1j11nl irillll :lIl ()I:!~lluI ll'l[dil~lll' oi- lk:Hh tltdy fiL.:d \virh Illl" ;1~ l.ocll Rl"gIQr:lr. Till' (l1'1~~liLd (l'lrilll:Hc \vill 'bc !(ll'\I.:;\rtlcd If' lhl' \r:llt' V'il:li IZvIJm!'; ()HtCl' Jill f)l"rlll;llll'lll lilillg. WARNING: It is illegal to dupiic"',, this CODY by photos!"t or photograph. \lo. ",;'(~Cl;riif'p[;,,~ <<_~", "'-.'1'J'>~ i,I,,,>:,,, '~"-, .i-~" 'l!j\.it'~'~ ;,~' '--, ,::. ,~~,' ----.,~, ~ S:,';~"l .:h~ \\~~.--;;/ ~, _ -~/l "'--c-_"'lAlEIH ~, ~\,," ~' ~ h:v inr rhi\ L"l'l'1ific;Hl'. S2.00 P 8454369 ~/_- cC,' / 7/52 Dare HWSIHR.,'191 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH (Coroner) TYPEiPAINT " PERMANENT BLACK INK NAt.lE Of'DECEOENT If",. t.l"""e ,~", Elizabeth $T~IEFllE"U"8ER ~ S S Q ~ l O. Ander::::m '" ~_ Female SOCIAlSECUl'm...U",9EA , 204-01-4320 OATEOFOEATH,,,,,..,,, 0., ~...' July 5. 2002 DECEDENrs USUAL OCCUPATION i~::'~I;.~;..~eu~~,~f ".. homemaker lIb. own home DECEDENT'S ~A.lLINGAOORESS IS"""" c.ly'Tc>wo Sl~I. Z'pC",,"1 OECEOENT'S ACTUAL RESIOENCE lSo-e,O"''''''oon. """"',,'''''''' 'UNO~BUSINESSJINDliSV-" BIRTHPLACE ,C,.', ~,,~ PLACE OF DEATH (.",,," "~', ',"'~ Sl,"~J' Foo",'l"C.;.,,,,,,, HOSPITAL Mansfield, OH IO",,,~,,,O , ~ Cumberland Lower JZ5 Wesley Drive ~:=","D UNDER 1 f)A.y _. Clh.60 RACE -Am..,.~o 1"""0. 91~.~, WIId._MC ,;;c"" I" white k _SOECEOENTEVEAI" USAA"'EOFC;RCES? v..D N,,;{X t.lARITALSTAWS.Ma"..d ......, t.la,,-..l. W_d. o;.,,,,c..,,S..-c"yI SURVIVI"GSPOu$E ." ~,Io .,.e"'"",.O"M"O. 325 Wesley Dr., Room 131 ,.. Mechanicsburg, PA 17055 ". lT~.Slal. PA widow 17b,COOOly O. <!KO<l."' I"..o~ r."mN:>r 1 ;mn I"""Osn.p' 17d,O :~~~~,:;-:,~ot t.lDTHEA-SNAt.lE,_.."I.l""u", I.l-s..I'fr~r 11 19, Catherine M. xwe ~:~R"'2Y4t.lAfu~~yAESt: cS';~ j~~~;'CA 95128 PU.CE ~ DISPOSITION - N""'.ol C.",...,y. c..",..ory lOCAnON -c"yrro..o. Sl.,.. bpCO<I. 0' O'~" ""0.. B F H Crematory 17.K);:V...<to<;....01....0<l.. Lower Allen ~ FATHEA'SNA"'EiF..., t.l<ldle, La"1 Arthur F. Oberlin ,.- ". INFOI'I"''''''T'SNAt.lEiTvPo<P''''" James Anderson o . . , j < A.",,,,,.,t,omSI,,.O '" Grantville, PA ~'d. 17028 UCENSE"Ut.l9ER 014404-L ..AMEANOAOOAESSOFFACllITV ~~etrick Fun. Home UCENSENUt.l6EA Inc., 3125 Walnut St., OATESIGNEO ."'"e,o Da-, ',.~., . p To'h._olmyk (S.IJ<'~I"'.""" 1"",1 23.. July S. 2002 ~31>. 2:k. _SCASEAEFEAAEDTOt.lE~lLEXAt.lINERlCOPiONER' ""J,Xl,. NoD " M.J..S, 17.P>Uln: Ern..'h."".....,;Oju"e.OtCOMphc.''''''...h''.........,h.d..,h, OOoot....,~' '~."""'.ol"Y"'g.....h.s<"'~;oco<'e""".,ory."..., OI\o.:"Oto..."..lul. l...~"".c._oo..cor.... TIt.lEOf'OEATI1 Aprx. ~. 1 :00 P. :JATEpAONOUNCEOOE"'OI"'""'.OOV,v",,q Atherosclerotic C,'...diovascular Disease OUETO(OAASACONSEOUENCECfr :"-",,,0""'0'. ...,....,tle'...." i.......'.rw:ldO.,. PARTtl' OIh.'.'Ilo.t'caOI~'""".."""""'W>gtOdO.,h,bul ,,<"'..ul'"'g'Olh.~"'g""'-'Mg,..o'oPARTI COPD .~-, ~ DUETC\DA"'SACONSEOUENCEOF) OUETOlOAASACO"SEOLJENCEOf. , WEREAU10PSVFINDINGS ~EIlEpRKlATC COMPlETtON ~ CAUSE OFQEATH? t.lMlNEROFOEATH N..urol ~ o o DATE OF INJUR' {MOO'_." D.y"''''' ro",eofINJUAV INJLJRVAT'rYOAII? DESCAI9E"OWI"J\JRVOCCURAEO ~O ~,- P..-cIir>gI,.,..OI0g0'""o o o lOll b. o :"~~D:'~~~;"J"" """,.- '..", w..,. I",Iory. """'. ,~ v.. 0 NoD Horn.::.. YM 0 No~ "" 0 21&. 2111. CUTlFlVltCl>t<:k<.VOyQOlt) 'CVlT1FYlNOPH'tSlClAN1""""""" '"'",,,,,,e,,,,..,,, u...... wh....,.,.."h4lr pI""",,,,,h"p'o"o,,'''''''<l~''''o ..pu,om_"" """ 2JI Tou.._tolmy_~.,....lhoc;cUi"rtd_tolhtoeauM(.)_m.........o~ttd.. I,!. JOe S_ " Couldoottoo.,...."'...,... Coroner .MEDlCAL UAM1NEIlICORONER OnlhebaMoIuamt.,.lIon ot>d!o, In"..lIgollon. In my optnloo. d..U'<>Ce!.>rrMl.1 Ih. II..... d.I...nd pl.... .od d".'0 'h. c.u..(.j.od .............I.IItd., _ ".. REOISTRAR'SSlGNATURE.o.NONUt.l9ER ~ESIG"EorMc."r 0""'''0 LJ 31.. 31d. July 8, 2 02 NAt.lEMlOADOAESSOFPERSONWHDCOt.lPlETEOCAUSEOf'OE>>H (l1em21)TyptlllProol Michael L. Norris, Coroner ~ 6375 Basehore Road, Suite 01 .....,. 32, Mechanicsburg. Pa. 17050 .PAONOtlNClNQ""'OCV'lTIFY1HQPHySlCIAH1.....,......,"""'pro"""""~"..tn..-.cl........"'Q10.,..,.."'.,..~') Tolht H.I 01 My k_...._IhOCCY'r-.d.1 "'-,_....,...nd plK..__lOINc.YM!.j.ndm............, -.I 1:<, J..JJ.;Z,~ " 1\ ,..-__ ._.-.0=-=. '_~ Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2002-00635 PA No. 21-02-0635 ESTATE OF ANDERSON ELIZABETH OBERLIN (LAbl, tlKbl, MlUUL~) Late of LOWER ALLEN TOWNSHIP CUMH~KLANU CUUNlY, Deceased Social Security No. 204-01-4320 day of July WHEREAS, on the 12th dated September 2nd 1982 was admitted to probate as the last will of ANDERSON ELIZABETH OBERLIN (LAbl, tlKbl', lVllUUL~i late of LOWER ALLEN TOWNSHIP 5th day of July 2002 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, MARY C. LEWIS , Register of Wills in and for >. the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to ALLFIRST TR CO OF PA N.A. FO~Y DAUPHIN DEPOSIT BANK & TR CO 2002 an instrument CUMBERLAND County, who died on the who have duly qualified as Executor (rix) and have agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 12th day of July * *NOTE* * ALL NAMES ABOVE APPEAR (I~ST, FIRST, MIDDLE) II! I ; T8UE COPY FROM RECORD ;- T'},,\imony wherot, I hereunto ;)R\ my hand and the seal h' said Court at Carlisle, PA ~' Jis"-Hc day ontl) _ 20C-.2 \ - -('\, _~t2L~:r~~~~e 6ft.~~ ~~J~;(Uc,r-il Cumberland tRg1.]IY WILL AND TESTEMENT OF ELIZABETH OBERLIN ANDERSON .2/ - O;Z -6-3S I, ELIZABETH OBERLIN ANDERSON, of Harrisburg, Dauphin County, Pennsylvania, declare this to be my Last Will and Testament and hereby revoke any and all prior wills and codicils made by me at any time heretofore. ITEM I: I nominate, constitute and appoint Dauphin Deposit Bank & Trust Company as the Executor of this my Last will and Testament. I also nominate, constitute and appoint Dauphin Deposit Bank & Trust Company as Trustee of any Trust herein created. Said Executor shall also serve as the guardian of the property of any minor beneficiary or guardianship as required under the statutes of the Commonwealth of Pennsylvani ITEM II: I direct that my Executor, herein- before named, shall pay all inheritance, state, succession and legacy taxes to which my estate or the transfer of any property hereunder may be charged such taxes as part of the administration of the estate, payable out of the residuary estate. I further direct that my Executor shall pay all other of my just debts as soon as may conveniently be done after my decease. No Executor or Trustee appointed hereunder shall have to post a bond in any jurisdiction. --- ~ ITEM III: Under the Will of my last husband, William L. Anderson, I have been granted the unlimited power to distribute the residuary amount in a certain Trust in said Will identified as Trust "A". I therefore do hereby exercise said power and hereby give, devise and bequeath the rest, residue and remainder of said Trust unto the following named beneficiaries, in equal shares, provided such beneficiaries survive my death by thirty (30) days. If any of the beneficiarie predecease me leaving issue, whether born or adopted, to survive my death, the issue shall take the parent's share per stirpes. If any beneficiary should predecease me without leaving issue to survive my death, the share of said beneficiary shall be distributed among the other beneficiaries and the issue of any deceased beneficiaries, per stirpes, as the case may be. The beneficiaries of the residue of said Trust are as follows: A. My stepson, Robert Buehn Anderson; B. My stepdaughter, Jeanne Anderson Fistedis; C. My stepson, James Galbraith Anderson; D. The United Board for Christian Higher Education in Asia, 475 Riverside Drive, New York, N.Y., 10027 E. The United presbyterian Church, Foreign Missions Division, 475 Riverside Drive, New York, N.Y., 10027. ITEM IV: I hereby give, devise and bequeath all of the rest, residue and remainder of my estate of every nature, whether real, personal or mixed, and wheresoever situate, to David Charles Uhazie, presently residing at 4080 Nancy Drive, Harrisburg, Pa., 17108, and Stanley Charles Corneal, presently residing at 843 Webster Drive, State College, Pa., 16801. IN WITNESS WHEREOF, I have hereunto set my hand and seal this AliId day of ::5SpJBfl1 73e~ , 1982. i ~Lt"ILf~t. (9LW., ~ "b~~ ELiZjbeth'O~erlin Anderson C . The preceding instrument, consisting of this and two other type- written pages, each identified by the signature of the Testatrix was on the date thereof signed, published and declared by ELIZABETH OBERLIN ANDERSON, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. *- .\ ~'0 Residing at \~ ~1I_~a~" "\\.~"Ul1,,L.V';) ~ ~ d. . ..3nJlwl-9, J Residing at o \) CJ.cJ~ .$-: ~/l/'-JJ. ~ ~ ~. LJ~JoOe~G<>--. 11\ i ~--_'? APPRAISAL Personal Property of ELI Z A/3ETI! c>.AJ./dEIZ-S ON Appraised by Chuck E. Bricker AU094-L ITEM /'c VALUE 3CJo ~ . S6 DO :J.60 dD ~ Vb 3D/) fib t10.00 I.:L~- D j) 30i.\6() !3cII!AJJY i/,'LLA.c;e /'-'kc:rI./l9 Pr4. . Date 7 - I J -0 L ITEM VALUE .;1 d ,co 67J,V\l ,j1o,o i.l ,:2s, a 0 .26 fc 7'-0,00 60D go a <> &tltlll 80,D Il .tJ"V D \l 70,60 /:26, tJ\) 7S;u ~ .' I.,. tltl ~,_ ,~< . ,.', tQ ~ 55 leG ., Cu 7-/ i\. Oz ~~~ APPRAISAL Personal Property of EI-/2 At3ETff {.t.A)./dc!Z.:5oAJ Appraised by Chuck E. Bricker AU094-L ITEM I]El/IAJ./Y t//LLA.1E /Jt':ul/l9 p.4-. . jJc VALUE 36(j (). 156 OLl :J6() OD 'gO 360 61) &,d 0.00 Date J - I J -0 L f!.l ITEM Ol-V VALUE " " ! ' J' lJ.-CT I oil! )/1.) IG )I.) 7()rV 50 - )) ~...) A/ k. ))l)D II /) ). )) Yo D ISTYLI . /) II I I )' )) U !t~ ..- ~.. / '-10 Fo /(,,0 ?~ ..- .\ J.SOg iI',' o ~~-.oc! 7-/ Kcc () '2.. , .~/) c rs ;) N\ ( \" C) M 1\; j)/JrlJl ISF5!J yr15(t7S i I rn I YLYW'/V 0<0,00 ~ ,o0S<JCr Y,00 .vMi)l.c~ NJ\tl(.- film I ;).~-O t B0::s1cE J /7 ~-o () ms.C>iviTrs C),/10)(l.> J.- (.s0 J.V I 3.1 IJ>v[) L..L~-' DO 10'1.5 ~.oo V:i2JHn RS /.00 -Q))m fZ:? J 00 /JJmfX5 '3.00 PM 7Yl€,.$p CL.:.() ""'{l/J)y}~._ _ _ _ Pdi.LOQ_________ ------..--.--~.~- !-1t.tl'o I{)) fl/i,,~_ . ..._ _ ..__:.u~(:L________.__ . -. -.-------.-. UJmPn_.______n __./,OD.____ ~&>W1lS . _'n . J.o.oC) -.- . eNQ)Vi!.- '-loo . ~m~ . S:oo lJ Ii r?i5 be 00_ EN rrd r<..!J]))c,,,,. _.1~(1Q.- -- . .,v[( W)](..J.,.,._sS_T. _ . 3.J.-.O'L. --- WAIv'-'. /),j<::1GItJS" /7..':::'='9 .. f 1VJ 'nJ iZ-. /d)()o... -. f/Vlrna: /a.,~-o____ /JJJOIUZ--- JS OcJ P/?l8:5 cl 00 t. 1 I II I!CWCt:.., h0'l\.,jVL-j lz;,C. --' 3,ocJ '?oo ~~3 .oc) ,?s Y.0V fl 0))(106) L-- ',~., IJjIJ, ~ (L1CJib'kkl..1 :::;fJ U5 pl\; ICE 01= /0 I) V)/Ifi 1$ e lJ ..l,.T[JyY):5, .. ~Q~.s ... ........IO().I}~)t?I)D q~t,so j;.J.()",50 ...LfQfX2_ 4Q,Qc .. __~<!J.2~"'.._ili!. .... ..LLCU,(.)c_ .~ ~-LLfQ!L.}~_____-',Or.~~--::O ... n...__~________ oMG.__ -",,- - D 1 S,ill-t 13l1;fEll.~.J_T B !!1~_..&T.& fJ{2 MX5..Z{{)~~ 2A_1&!.....d.J.. 'I~~.....'O_ ...:::" ~ . - "------------,---.,----_.- ---_._--~-_._----~--_.-.-.~"--------- ,-,.-.----------- _______."_...____.__n_____~..____...._______._..__._._______,.. __..._________.__ \\ i 1Ii'<19~1~ i Trust Your Special Moments To Mountz. August 13, 2002 SheldR W Yantz 8 West High Street Carlisle, PA 17013 At your request I examined the jewelry you submitted for valuation and have provided an opinion of the Fair Market Value. This report is valid only in its entirety and the final figme excludes any applicable taxes. You may wish to take this into consideration when using the report. The value conclusions are subject to limiting conditions that are set forth in the body of the report. To the \Jest of my knowledge and experience, I estimate the jewelry has a total Fair Market Value of$3,140.00. Photographs are included with the original report for your reference. I suggest that you keep your copy of this report in a safe place. This report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP). If! can be of any further assistance, please calL -~ ~~~l I . S Rau1ii~ Gr late Gemologist, G1A Enclosures ~ '~.." 153 North Hanover Street, Carlisle, PA fffl'l3 0/J2717.{143-4936 , . FAX 717/243-8785 'ijj' ROLEX Table of Contents . Letter of Transmittal Table of Contents Purpose Intended Use Definition of Fair Market Value Approach to Va1ue Market . LImiting Conditions Subscriptions Retained for Value Consulting Metal Markets Certification LIst of Laboratory Instnunents Item Descriptions . . . . . . . . . . . . . ,-,' . ' . , ". " , . This report is .valId onlYll11ts.entirety and for #state4 purposeprid intended llse and was prepared in accordance with theDitifonn Standards of Professional Appraisfll Practice (USPAP); . . Statemell.tsand' timHingi Conditions Purpos,e . .' ' ,:_, ' '>',:. .,.' . c. ,__, ,O'j _ '_,: . " ',,_ .," The purpose of this report is to d.escribe and docnment thequality of tlle jewelry listed and to estimate it's Fair Market ValUe. . . ". . . . lnt~~dedllse '. . ',/,,; < '.' .'.. .I., ..., .... ..' '" .. '.' . The Uitendeduseofthis report ~sforproY'dingan estate appnuslll l!stmg the F;W Malket Value for uSe ill the resolution of the Estate of Elizabeth O. 'An4erson. . . . Valuation Date: 8/13102 ,.. ""..'; .".,.,.': DefillitionofFajrMarl(CtVaIU.e .... '. " ...... .. ........ '.' TIle fair=ketvalueis. (he price at ",\USl1 the property ",ould change rumds. between a willing buyer and willing seller,neither being up.d~r any'c6mpul~ion to bnYQrSell and Bothhavingreasonable knowledge of relevantfacts. ~e fairmal!$:et vallIe ofa PartiGUlal itemof property: "is-nottobedetermined by a forc.ed sale price. Nor.is the fair malketvalue of an item of property to be detef!!iined py the sale price~f the ite;'" . i~ a malkelo.ther (han that in which such itemis most commoluy SOld to the public; taking into account location of the ileI)l wherever appropriate. Takenfrom TreaSU1yRegulation20.2031-1 (b) . Approach t6VlIhie . '. .... . '. . ' .'. There are three traditional approaches to value that are as follo)l's' Income approach: Applies to income producing prdpertieS and is used qnlyif an income situation or rental property can be identified, .' . . " . . .. .. ,'.. ", .' ,,' ,..... ..'. ".' ",,: .' ,.:,' MatketData approach CompflTes the qualities of the subject itemtolU1 article with similar or identical quaJitie~, and tesealches and rOfOords CUlten! verifiable sales ofsucl> rp.erchlUtdise. . ,. . . , .." Cost approach Establishes the totalvalueofan item by considering iheval*ofitscomPOhentparts (precious metal content, gemstone w,igh.ts and qualities, labor, andanyothedee~) together Wit\l the. appropriate retail =l<llp ~ccQrding to the, J)6nns of the jew,lers inthelocale, supply and demand, and the current state ofthenwketphiCe. ' " ;.~ it Page 2 0[12 Fair Market Value is estim~~ed using the market data approach. Neither the income approach nor the cost ~pproach apply in I'st~blishingF~irMarket Value. However, the coSt approach to value was used to check on the reasonableness_or market values found:' Market . To value anitcm a market (and markctleve1) inllstbcrccogni~ed. 1)1emost appropriate market for jewelry can vary depending upon the article's age, condition, quality, iotrinsic content,. ~esthetic appeal, pmvenance, Current fashion trends, artisticinlerpretatioJl, period of manufacture among others. The type of retailolitlet that most commonly carries the items beiIlg appraised is considered to be thCIDOst appropri~tcmarket. . However, th" a\lctionIl,arket was.,also considered as another appropriate market in establishing Fair market Value for this type. of jewelry. . LiirlitingCo!lcJitions, ,., " , , ,'" " " . l'hejeweIry desc~ibed withj.n llas been~lyzed aIld graded in accordance ,with prescribed grading .standards using "stat"ofthe art" me~ods and precision laboratory equipment. Jewelry constmctedsolelyof, orm combination will1, jlrecious metals (ie.platil1luIl, palladium, )'ellow()r whit, gold and/or silver) is tested,anal)'zed iWd describedforits tyjle allilcontent of such metat Unless . otherwise ~ated, all gemstone weights,grades and measurements :i)'eapproximate and stqneshave.not been removed-from',therr'mou.ntings. Diamonds aregnidedwilltthe prescri1?ed gradmg nomenc;latureof;he del11{)logic~lInstitute of Ainerica , (GIA) and th~us"ofpre,graded jlef111anent.master dian\ondC9lo~ cOmparisonstones; Colored stones are color graded withtliense ofthe GIA Gem.Setcolo~giadingsystein.,UnlessollterWise stated, all colored stones listed on)hisappnUsalrepOrt have probablY been subjected t() ,various treatments to improve their appearance., Trealmetlts areconsider~dusual aIldcustomar)' practices when prol'erly 'disclos,edand'Yh\:n done withoutintent,to defraud the consumer T\letr"atmentsar"j110stlY,stab\e and do not require speci~] Care Wbena treatJ!1el1t is detected;md consideredlilll,Jsual it wil! pe sonotedb)' this .' appraiserSoilletteatmentsare reversible,;md re,treatable II may lJe 1?ey6/ld thescol'eofan appniisal to detennine exa,t treatment methods or theamoilnt of tieatJ!1ent pre~el,Jt Some treatments require sophisticatedequil'ment not follnd ma~tandaf(ig~",ologi,allahoratory.. Pr~vailing Jnarketyalues ail' ba~edon.th.ese universallyprq.cti"ed ~g ~ccepted processes by the gems and jewelry trade: . . " " - - ' ,', ,- ~ . "" '. Soui,e~,are assumed to be reliable and t1le al'praiser doe~~6t assumerespon;;bilil}' fotthelr lrlfonnation '. '" ',.", " , '....', " ',".... "'. '.' , The appraiser assumes the ownerShip of the subject projlerty is true as Stated by th~ client. '-. ," ',,' '-' "":-, "':,. "" .......', ,', - "..... ,.'," The fees paid for this appraisal do not include ;he services. of the appraiser for anyothe( matter. ' In particular, feespaid to date do notinclude any of theal'piaiser'stime or seryices in connection with any stalemenl,testimonyorother matters b~fore'aninsurance company, Its agents, einployees or any C(lUrtor other body in connection with the property herein described. If the appraiser is required to t~sti1Y or to make aIlY$tatements to a thirgparty concet)ti11gthe l1:escribed prol'enyandloral'l'raisal, the applicant Shalll'ay the al'praisenorali6fsuch tiole and services so rendered. '.' .- "'''''.'' ' ",', , ",- " -,' , -- ,,-' 'l1,is dOCllment is lil11ited to its stated intenlled us~ and isinvali(jif all It"ins liSted.iri t1le Tabli: of COl)tents are not present. Unless expressly stated, the items al'praise(j are in good condition Any serious deficieuciesand repairs are noted, Ordillary wear and tear is.not no.te.d. TheiI).formation in this repor( is confidential. ". .1 Page 3 ~f 12 This appraisal process' does not discover liens,' encumbrances, or fractional interests' but, if known,. they are noted. The limited owner of this appraisal is the party for whom the wOrk was performed. Possession ofthisrepo,rt doesp.ot provide title to the items appraised. Possession ofthi~ report, any portion ofthisreporl;or any copy thereof, does not include the right of publication wi~~ilt the apprais~r's~ritteil,conserit.,' . . .' Use of the-information contamed in the appraiselis invalid if all hems listed. in the Table of Contents are not present. Each item described in this reporthas beenph~tographed and file copies of the photograph(s) as well as a copy of the report are maintained in the appraiser1s files,foi'at least ~ve,years after the repC!rnlate. ',-' .." -, <' ...... '. '-. "", ",<.:, ., . . Third pariiesmay rely on theWorm'ltionjntJusreportfoi the defined purpose and intended use only 'Third partie@ r~quiring f)Jrther infoffilation than what is irtthe report must obtain the written permission of the owner of the appraisal before the appraiserwiU,di@CliS the teport. . . .',.... . .',';..' -" . '.- - ..',....... ....., : ,No changes may be malte tOth!s report by anyone other than theappraiser. responsible fortinauthorizedaitdcations. The professional r~lation'ship between the ePPl'liser and the client ends ,;iththe delivery of this report , "". , The appraiser cannot be , Metal Market Gold Silver platinum ~/13/2002 $31/130 $4:150 $5796Q List of I;~bdratoljlnstrume~ts. Binocular microscope . Leveridllegauge Electronio scale 'I'hertnalcondiIctivity diamond tester Touchstone and acids Ultraviolet light unit . Fiper optic light. Electronic metals tester Spectra scope . Proporti?l)scope Polariscope . Dichioscope . GlA Gem Set color grading system Refractometer Chelsea coloffilter . . .. . . 11eaVyliquids Diamond light and graded master coinpatison diamonds 1'\ I. Page 4 of 12 Certitication . I hereby certify tha~ to the bestofInyknow1edgeand belief: . The'statements offact contained in this report are true and corr;ect The reported arn1yses, opinions, and conclusions are limited. only by the reported assumptions andlintiting conditions, imd are illY 11Ilbinsed professioJ!3l analysis, opinions, and conclusions, . . . I have no present or prospective .interest in the property that is the sUbject of this report and I have no persoru1l interest orbias with respect to the parties Involved.' . My compensation is not contingentupon the development or reporting of a predetermined value or direction in value that favors the catIS<' of my clien~ til, <)Il1onnt of the . valtlfJ estimate, the attainment of a stipulated result, or the occurrence.o[ a subsequent event. I have made a personal iilspection of the property that is thesubjec,t of this report. No one provided signi!iqant profeSsional aSsi~ceiotile pe~s~n siglling this report . .,. . . My arn1yses,. opinious,. and conclnsions were developed, and this report has .been prepared, in. conformity with the Uniform Standards of Prof",!siomu Al?praisal Practi~" . . . . . . l It . rage 5002 PrcparedFor: Shelda W Yanlz SWest High Street Carhsle, PA 17013 Date: 8/13/2002 Item 1 Brooch .' One gold filled ladies cameo brooch. . The cameo is carved with the "evening" image by Torvaldsen.This piece measures approximatf~ly 65null " 50Il)1ll: Cameo Attributes Material: Scene: Measurements: Carving qnality: Condition: lIem Attributes Metal: finish Setting' Condition: Sard shell Alligorical scene 40:00 x 52.00 mID Good Cracked . Gold filled polished , Bezel set . Fair Total Approxiimlt~Retail Valu~ I)xchiiIhigTax $5.00 ' Item 2. !,{jng. . . .......... ... .' ..' , ..' One goldfjlled modifieddoubie .link chaln:Tl)is I?iece ""eighs approxiII'!'telyS.04pWT. Cbain Attributes DeSign: . Length/Width: Metal type: Clas\,: . Condition: Modified DOiIble Link . IS 00 inchesI4.70 nun . Gold fIlled . . . Bairei Good TotalApproximateRet~il Value 13xcluding Tax. $5.00 Item i ? Th... If , Ring' .... ...... .' .... ..... '.' Oneman's 22)<.yellowgolddi"",ond wedding band This nrig measures approximately 2mniwid'{ and weighs;S3QWr. The ling is a size 91/2. The ring is engra"edwith"You and I will Lovers die." ,.. , ToralApprbximate Retail Value Excluding Tax $20.00 \\ , Page 6 of 12 Item 4 Ring On<; ladies 22k yellow golel wedding band. This ringmeaslueS approximately 4.4nuuwideand weighs 4.l5DWT.. 111ering is a size 5. and is engraveel "You and lwill Lovers die". I ' . . Total Approximate RetaiiiValm;Excluding Tax $75.00 Item 5 Ring . One ladies platinum and d~am~nd ~ngagell1ent:r~ng. Thl_s':,rlIlg,contain~ (l)fouf_prop.g set round brilliantcu~ diamond wit4 (1) four prong set fill! cl)tQiamo!)d Qneach shonlder, This ring is a.size 8. i The shank oft4is ring measures Ll5nuu wide atthe shoulders and 1.2mm wiele at the, bottom otthe shank, . , I ' '., " i Diamond Attribl)tes . Shape and cut Measurements: Weight Clarity: Color: .'. Diam~nd Melee Attributes Shape.anc!ou\: Weight: . Numberofcliamqnq$:" TotaIWeigh\: Clarity: Color:.. ." Item Attribuies . Metal: Finish: Setting: Condition: Rqundbrilliarit L . .. ' '609x 6.00 x 4,08'mm (approximate)' 0,91Cts, (estirnated), VS,2 . . 'H ..1 , ," 'I . Hound full cufl . 0,07\00Wcts'leach: :,2.. .' . i' : ,14ct5, (estimat~d) . SI-1 J . G-Hi .1 ..., 9d'YoPlatinUIl)/. 10'Yobidil1ffi..... , Pohshed, , . I '. '. Prorigset ' Very good '" ,. . Total:Appro~imate Est~t,ValUe Excludinl; Tax $1,680.00 Item 6 Brooch One ladies l4k yello\;! gold and rhodium plated sapphireanddiarn9ndbrooch This filigreepiece.contains (3) rolmd brilliant cut :di~monds bead set m illusi?!) box:head.s" Al1CffiatjJlg with the diamonds are two . channels e~ch contaicing (3) squ!ll'e cutS<lpphires, . This bUJlet sh~ped brooch contains ~ straightpin with a fold over clasp. ,. Diamond Melee Attdbutes ' Shape and cut: 'Weight: Number of diamonds: Total Weight: Clarily: Color: ~OUrid full cuti . . ..... 0,04 toO: 08 cts.,each, . 3 .... ,'. '.' ,16 cts, (estim~tep) SI"1 ' H-I , II Page 70112 Sapphire Melee Atl1;buies Shape and Gut: Weight: Number: Total Weight: 0:04 .SquarefaGeted to 0.04 Gts. eaGh 6 '. .24 Gts. (estimated) Item. Attrihutes Meta!: Finish' Setting: Condition: !4Kyellow gold!Rho~iilIn Plated Polished Channel/Bead set Excellent Total1\pproximate Retail Wine. Excluding TaX $60.00 Item 7 ent'fLinl<s' ()rte pair of 10kyeJlow gold engmvedetifflinks . weigh approximately3.75DWT. , . ,',' "" ':',.' '.... -.", .,:-.....;...':. . -,' ,.". :. These cufllinksare Iland engmved with enairteling. They " . " 1'-' , TotalApproximate RetailValue Excluding 1'af $10.00 Ite", 8 {J:J"" 'l I':, ,_,", . Brooch................ '. ............... ..... .' ........... '. .': ..... '.: . . On~.1 O~brdoch .wiih hanctengrayipg ami blllcl< .emm.elingThis piete is broken and he)dtogether with , black,tring.The Glasp is nussing. This piece',Veighs appi~xiniately. 4.0~ D WT Thlsbiooch is n18de in the same. stYle 8sthe pieviouscuflIihks. . . ' . , , Total Approximate Retail V!llue Excluding 'f!lX $15.00 Item 9 Earrings, " "., "," ," ",' I One p!lir ?f Iqk yellow gold eilJl'ings:. These earrings are handengr~ved "';~conlalnblaGk emmeling. . Theseite!lishave no posts.. They are the sarne design as the previous prooch. " The earrings weigh . approximately 5,70 D\\iT Toml Approximate Retail Value Excluding Tax $20.00 I 1/ ., PageSof 12 Item 10 I! I') arc! i3, ) , Brooch Two IOk yellow gold matching round pins. . These pins each contain (1) bezel set seed pearl. The pins contain hand engraving and black enilmeling. They weigh approxImately 1.14 D WT. . , Total Approxil\,ate.RetailValue Excluding Tax $6.00 ltcmlt , Brooch . O)le 10k yellow gold brooch. This piece c()ntains(l) bezel setseed pearl with andengra"ingand black enameling and matches the previous pins. This brooch weighs approximately 2.52DWT. " _,' .,', '.. "_." ,'C,_,_>: . Total Approximate RetailValueExc1uding Tax $10.00 Item 12 Brooch. '. . , "'., , , ' ' One ladies 14k yellO\v gold flowerpjn. This straightpincpntains a !Ok yellow gold stem The five petal flowerrotateson the stern;.Thispieceweighs approximateiyi.49DWT. ' ,'- '. '.," -'" - ',....-, . YotalApjlrpximateRet3i1 Val\l~ExcludingTax $1000' Item 13 Brooch '. . . One brass br<l{jch.11iisp~ececontains(3) pink bezel set oval shaped cabochons. The plastic cabochons have a botryoidal crystal hal1it. This piece weighsapptOximately 3.lIDWT. ," '-, ,": .' Total ApproxiIllate RetailValue Excluding Tax $000 Item 14 Necldac,e,_, ' , " "'_, ',,", ,- Oneladies 14k yellqw gold cbral and seed pearl necklace. This piece contains (2) rose shaped pieces ofred coral and (30), seed pearls mounted on seve,n lengths of chaii,: The large rose is mounted on a round filigree shield.' The chain 'is a '16 ".f1at round anchor link. Total Approximate Retail Value Excluding Tax $35.00 1'1 Page.9 of 12 Item 15 Ring ;'/I'.:Ie:! Clle <: One ladies sterling silver and amethyst necklace. TIus piece conlains (2) bezel set oval cut amethysts The large amethyst is mounled horiz01llally and is surrounded by six. silver paisleys. Mounted perpendicular to that is (1) bezel set anlethySl. Amethyst Attributes Shape and Cut: Measurements: Weight: Amethyst Attrib!ltes Shape and cut: Measurements: Weight; Item Attributes Metal: Finish; Settirlg; Condition: Oval faceted ib.05x 8.50 x 5.15mm (approxim~te) 2.34Cts. (estimated).. Oval faceted 13.01 x 10.10 x6.00 mm (approximate) 4.19 Cts(estim~ted) . Sterling Silver Polished Bezd. set. Very good Tolal Approximate R"tajl Value ExclUdirlg Tax $20.00 . nem 16 .. SilverCerlificate .... . :... .. :. . :. 01]e silver dollar silver certificate, setial.number A17911Q40A. Total Approximate Retail valrieExcludirlg Tax " ......',', ',.' .,.,.'.....,.' " .'," ','.", .. "'., ." $4.00 Item 17)! 1i t~, ~o I.) 10. I\d.. 9'd. Coin . .:... :.. . One sovereign, Victoria, Golden Jubilee, gold circa 1$90. Total Approximate Retail Val,;,e Excluding Tax $75.00 Item 18 , . Coin' Onesovereign, Victoria, young portrait, gold. Circa 1878. Total Approximate Relail Yallie E<;xcludirigTax $75.00 \\ hlge 10 of 12 Item 19 Coin One sovereign, Victoria, Aged J?ortrajt, gold. Circa 1900, TotalApproximate Retail Value Excluding Tax $75.00 Item 20 Coin One sovereign. Edward VlI, gold. Circa 1909. . total Approximate Retail Value Excluding Ta~ .$125.00 . Item.21 Coin . . . One Gulielmus lill,'gold. Circa)835. Total Approximate Retail Value Excluding Tax $65.00 Item 22 Coin . One sovereign, Ge9rgeV, Gold. Circa 1925, Total Approximate Retail Value Excluding Tax $125.00 Item 23 J ~f,I!JI~ f.!('.cL.P.'l Pod,et Watch '. One 37mm pair case pocket watch: This James Payne; FOster Lane London watch has a chain driven Fusee, Verge Escapement. Yellow plated case. #286 is engraved on the key wind set movement. The ~'tstal is a Bulls eye. Total Appro,dmate Retail V'llue E~cluding Tax $275.00 t \ i Page II of12 Iteni 24 . Pocl,e! Watch . '. .. . ..... One gold platedRC, Pearlesspocketwatch, The case is engine turned and engraved #. 131323, The 15 jewel movement is # 113633' stem wind, lever set. The dial has romanimmerals and is enameled with red marginarmarkers, . Total Approximate Retail Value Excluding Tax $50,00 Item 25 Pocket Watch . .' . . One.18k yeUow gold english style pocket watch This key wiIidwakhhas a ",vingout Stylelllove~lent " The case number'is .1430. .The chain dfivim fusee movementis f]1ll plate and is engraveq Martha Russell 1866, This:watch contains a bulls eye crystal. . . T.otalAjiproxill1ate Retail V alueEXcl?ding Tax $100,00 Item 26, .. , . Watch. .' . .' .... .., .'. ""'. .... .'. ..........'.'...., One ladie~ 14k ",hite gold pendant style watch, . This watch i.s nuide by General Wtitch Co. . It contains a 15 jewel swiss'movernent, full figure dial, stem wind and set . Total Approxilfiate RetailValue ExcludmgTax $50,00 Item 27 Pocket Watch ,', . . ',' '. .' '.. ", , aile gents 14kyellow gold open face hamiltonpocl\et watcIl This railro~d style watchhasaJull figure triple suok enamel diaL Thecasenwnberis 146917, This. 21 Jewel.double roller movemeritisstem wind, lever set. Grade 992L 1'6s, . . TbtalApprbxinlate.Retail Yallle fxchlding Tax $150,00 . , Total.Aj)proximate Retail value f6r'Allltenls' Excluding tax Thr e thousand one hnndredfol'ty dollarsand,no cents $3,140,00 Sigoatu're of Apjlraiser: L Amy S. Ratiscl1 G,G. Graduate Gemologisl,' GIA \11 Page t20i 12 , ~.---,-", (" r""\>!""'..o..o..-',,;,..~ '.-....' LA~T HIr.LflID TE$Tf!1t11T OF ':'ItLIJl?;' L..'.'I'NI1F.nSON .' .,.", " . being of sOund end disposing mind, memory and \1l"l~erst2nd1ng, do hereby BE.IT K?>[(ll'tf(TijA'l';rjl'IIL1;J:AH I,>11TDI:JlS(W, ofP_snphlrt_C()l.m:l>y, Pen.l'll:Jyl~ .' ". , dMlsre this t,o be "y Last""TUl. 2nd Te.'oament, hereby revok- rendsring null and void any end 2ri HHla or '''riting in the nature ~de,by me.. gtw, devise and bequeath unto my sons Robert B. Indsr. Texas and Jame. G. Anderson, nOli a student at Lllhigh Univerr.j.ty, "II' olothing, personal e.treote und jewel.r,\, to be divided equally' bet'''een . SECO!lD: I lll'Ie, dQVi"e sad beqUS.jth unto mY '<ife, Elizsbeth Ander""n, thesunIof fiwthonss.nd .W5,OOO.OOl dohars. All.the 1'011'1;, and rema.;lnder Of'"M.~ BfJtetc, r~al, inclUding, any poners Of .,. ",. ha,ve'o~ Whioh~(w.r,'~I1!)"eafterb" qontel'red'-upon.me, ,-1 ;,ive, unto tile Dauphl.n 1lepo.H Trust CompSllY In TRUST, hows""r, for,thefQUou1ng,u~ea snqpurposeDI" should my"ll.f. s\irvivo iT;! llY: n ps0l.odofat lea,ro aile (6) months, '.'11I residuarysetete sl1911 b~ divided into t:,io(?) par(.s. Trust' 'liP. II ehalJ,.'eons:l,st , . . 'otone_hali' (~) pfaa1d re.1dua,'y e.t~te 01' "iltt,y thousand (Mo,ooo.oo) doh."B, I. ,. . '. ." lihtcheveri,e ,lesa a.ndTrust "B" shall.'Qd the, l~t:rm!.1i1Jdoi' o~said rseidu.ery' astute, el1ph,conflt1t1.\t~ng llsewarata '.i.'rust,. If my ,rrlf's does not survive~:bla periQrl (6) months, 't~~,' re'o1duary eB'l;iJtx~,fJha~l J?O:~'h6 cli'i:l.ded andtha'snt1re i~.. tJ~l;i: ~e 'cO,.ri$idered us. 11l"Ufl't. "UBU. " "I' , " ..;'~l, tallto'i1l?-,!1fl.T..telllant. of: "i:tl,i1>J!1 r,.AnderBb/i 4titedJUl\il 1~,19~4 :;,1'.' . , '- , .\ , TMl8t. "ll", ThB inOO'le ftOllI ~ruot. "BIl .hal.1 b~ paid 0""': and distributed to lIlY sBid w:!.fB itl quartor;!.y itlatalllll8nts for and duritll! tho,tsl'r' 'of hB:!' natural. Ufe. Upotl her death this Trust estate "heU bo ,divided itlto el.ll:' (6) eq1;9.1 parl.. 1. (11) The pr1n9ipa:L end a!'y aooumu1et<ld in""",. ftom two (2) of .,aid pBl.-til shall be paid over and di.t,'ibuteel to DIY son Robert B. Ande,reon. (b) If my said ,"'n'does not surVi"" ",y'l!1fe but, :L.ave. issue to survi" !l1Jn, these pa~~8 sht\U continue in Trust, the inco!llEl t.l1eretrol)l being diatributab:Le to s"id 1.soo shero and share alike untn the , ' , ,._' _'",' ',! I. , -, ' , youngest, of oa;l.d iseue ,shal.l roach t''''nty_ol1e (21) year. ,of age at which t:tm<> thie Trust ehall t,enninate snd the pril1dpal and a'll' accumulated In<lOlT<I paid over'to .sId iileu. pOl' eU>,!",.. (c) If "'y .aiel oon does no'~ sur.-l"" my "ife' a:'1l1 . ,,\ -',' ", :, " ~.a"". no i.""" 1;0 iIurviw him, one of .aid port., .heU bo paid ovo~ and dietr;!.- 'buted in accordance 'with pa~agr"pl; 2 (a) of this i tSlll and one pert' ellall be , ' " ' , ,', ," po1~ "vel' and diot.rl:buted 'ill eodo~dvnca w.l,t,h paragraph ,4 (a) of this ite"'~ 2. {i!) The prine:l,)inl and any a,~oUlllulated inoo,""frOll\ one . ',,' of .ail!, parls shall 'be paid over ar,d distributed to rot daughter JeMne A,. F:Lete~. ot Lou1\lViUe. Kentu~. ,',Page 2, ta!lf, Will 'and TeJjtaliIent of ~ll1U.il1 L. Anderie!, dstedi""e ;!-~,,19S4 . , /:-) (b) Ii' my oai4 daUght.,- doeo not S\l:r'\l1v'G my id!:e '''.'ltut.l<lIl",,$i~S1l8to: stlrv1"'l: Mr.th~a partohal.l OontUtue in Tl"Ilst. :tltein- '" ...:::...., .oollle therefrom baing diot1'1butable to oald i"sUG share ond shoro alike \ll'ctil . ': .. .. ' th~Yi>1UlP,Ei"tof aaid :l.a~uaahall ,.oaoh two:ntl'.one (21) Y001'0 ~f'.~ "t whioh . tl.l1l~th:l.s'l'%'1.tot Ilh;!!), tll~nateand the p1'1no:tpal ondOlW oocUlnu:lated illoo,,, pa.i4o""". to .ai4io.llOPel:' sti):'p... ( 0) Ii' my ado;! daughter doee no.t eurvi va m.\" ,dfe "'/;;~ll<i:,it;ave-'nQ ',fsauoto eu.Mri~va her,' this 'Ti~ustelial1 te:rm~'tlcitaandb~~' _c1j\~d$q' 3. (a) The income from one part shallb.e. p.1d oya,- ~~d dJ.stl'ibutod :tn qii..,.t;r1y'inlll:a11"ant;, to my S.d.d danghtor until oho attainll " -, ::. sgo th1i.-tY'~f'1VEi 0;)' ~.t I~tioh .tilne oa1d pr.Lnc1pal and any ocoUl!lulated inoome . oha11 bo paid o""r to her. " (b) Should my aaid daughte,. d~e bofora attaining "':'..', c:,_',,':' .,'." ........ ..:,........ ':., ., l.n th:!.l't1..fi"",,(35l th1. part 8h.1l b. h.ld \I1,dor the o"",e t.mo and oondi-. . .. ' . .#ono as aot forth in p.ragraph 2 (b) and 2 (0) of .thi. :t.tom' of my Lost \~ill enQ'Teetamant, ',j 4. (a)'l'h" prinCiPal 8nd 8"yaoc1lI11!lloted :tnccme from 0". of aa:t4pllrtB -han bep.'.d Q"~" and diat!'ibuted to my .on .T."".. G. P'1de..... .,:.spn, (b) If m~' "aid Bon doe. not ourvi YO "V 'Afe b'lt 'le....a 1.slta to a~"Va him, thi. part. ahell continua in Trust. the. incc"" 'J'~ 3. LAst '/.1.11 and .'re.tMIln:~ .,r '/i1l.iain Zo. Andoroon dotad Jone 12" 195\, ,.,....., t;;Tf:]','-" ,c' .,'. ,.; .' ';',' c",; :;-:,':"-",:",;" ;'j;:-': -,,~:., .,"",\ . , ~'.,. (0) !f'1I\Y f>f>l.d ~an Men no'~ no,:v-1ve InY Hifa ond >:t$avell naills\1ilto $U1''I"lw him, this. Trust sh.all t~l>ltl.nateBt\d'bo<livided into (bJ Should my liI~dd eon die t'-nf'ore,aM~a:lningnge th~.t.1.fiVe (J5)tl,:I.s psrl sholl be hel<l unde" ~h" 0011>> ,te"""oolld condit,io~ .888~tf~rtl\ in pe.ra6~"ph2 (1'1.) Md 2 (c)or this iteni of my Lao:, l-1Ul on,lT$ota. ment" FOUkru I I .her'eby gi va and gr~n'~ to 11\1' o.".cutor a,)1 Trustoe, in ea.C~:'6apQ.Oi~Y' '$.nd 'lvtulthei"Ot:\0' Q.1t11JOl'"ell_nnci'the :.Bue~e~8ot apd 'SUC.-:}8$80!:'"B 'l;o~'l:.JI" th"rol1Q~PQ1<;Iran<l Utltl1"r1t)' .1.ioh"'''1 be exereis$d biit ill either or both o~Pf1-,~tiee:.-,a:t,anytinl! 'and -j'rQln. time totima.t813 it:Ln th0i.rd:t3cr~rt;ii:m'dlaeTlt'ad_ <v:!.sab1e ~ tt':t,s, TRY,~(,t)tprelJ',s :1ntent.ion +.0 -confer ; uponJI1Y"'EucutO:r~ll<i;Tru!3'tae in lloCh?O!?oCity'evGrY' piJlr.W uf mSllQg$""mt tlbich !1li(!.l"~ be oo!\i'errlld11p<>1) :I;t by a11 . "', ' " , ; ~~$es $nUlIlerat.ten of sepsrate p,'>Jcra, Inoluding but w.l.',hout l:lJoiUng th..ln to the fol101dng: A.To t,eke, hold m14r~tqinS11;.o:r any r>a.:t>tof myeo'tp.'teorl;ln,1' _tl"'lwt . 'crested hereby in tho rorm in whIoh the same may bs lit tha '~iln$ .,r my de'""ase!. or ....t th$. time of the "loeipt t.hereo.r b.r my Tn.tEla from my E:!;eoutor OS lon:l as they may deem ad71sable and to ''O[I.i"" aU tb,o income, inOrementa, reata and l,rofits' th$refrolnl J3, "'i'~'~IlUt~~~n~'. pa]:.t1..t.~Ol1-~ lea~.ot otl1ertti!!~ ,,~_;lSpq$e: ~i':,;AA1 .' ' .. - ",'- ", """"", ',' -',' , prope:rty or part th~reor, 'real or p..raonal, of which I '''Y' ~j.e $oioe.1 or poeeese$d 1',,~4, l,ast ~lill.lltidT.,"t~t of ITiUimaI.. Mu!$l'eOn <.lated JI'M 12, 19~4 . maY'4t'an'y,:tittl~ fO:r~n,'ps~'t.', oi'r1rei,itwi;e, O,t: ~;,rly_truB:h ",":'- ',,' ',' "'-', pUrpOPP~nndupon ,: :,,',..-'> ",'." j~c#:t~1 ~,y" i~E1Ucli.1iiarti1ElI' ~he, t3'Vent o.t'~, sale"e:x;Change)pe.rt.iti.on ~'1y,estl;r::'~ hl':elly,1",ruf3t"cr"~;bE"d hsreh-i,r,tlwre shrll.he no-li.ulJi.l-- of,' j11epl:lrcl1llpal: or Pl;D:'c:h.;,~al;S to:ri~c:l t:o tho npPJ.icct:lol'l P.t the mons,y, 'hut the sem19:'lh,'l,l be l~eld a,nd diepo(;~d o.t\ br '6U(;hpl1rclH:"fjil~ f1'60 rntt! 'clei!1':oi~ -:nnr nf tho pi:,()~.':trJ:km5Qr_lir!yt1;'i.l[:r1', (:rqflhed_hQi'~by; as ri1'y,Ex~ll~,ut,dr1E:couce:r'nr;dJ 'oot.hing :~l\thllJ-po.:n!.e;1'~''ph Ie to be' nO:::IS'i:.ru~d , a_,,'C(lnye~'u';nn"jt: lIJV' ;j,'ol;r.l',"'-,::trt,o tmllJsni:~nJ. unt:ll the P()'[~"'~;;' :ts ~'e:~lu'lly C. To C(lnt:biufj ',enyill:~::~$fnv:1l1tllld.ch Imny hUlIt) 11":ld.3 d\tt'Jnemy ]:I.fl!~" t~l~ W\q, 'h111.ch ll!.f:yfol'll'tt,pDr'(. rif r,jr~"lIJt.llte en:" any trtl.st, h(~~"€;'bY_ i1!':e~t,a4 o~', tr) iIl'lIest ~r ,'re:\.rnrest~.n'fi'lmd5 in_lilY 'bBtutc,_o.r&1i:rtl'11S't,Ci;~l1ted'hd..~t.;b,y,i.n 3:"11" pro'" .pe1"tY; . ~eal,-orp(:rsol1S\lJ 01' '"any )~~tnd" 'o:P'ne_ture" incl11di.ng ,1d~th6tt'::;1:tJllitil1g c:kod:s., :', boucle, li16t'teaitCS:l1id, other'" s~ctU"it.tes w;tthouV'bta;tn~liiTlit.ed e11d:re6trict~7,dt()in" . '. ':~,~tm~nt5afJUOU orr,i,~y:h~l'eatt..,ll~ bc' pl~('l~('-ribe(tfol,~ E1f.~eH"tlu' ,01"'~~)."U~tee b.y th(l ~RtfS or- th~' dOlYBiiVrilmnlth'of. PeI1T)lJylWQia/ m"anyc.thi3l' St~{~e.. itl>.ej,n_g',m,rinten~. '> -. '" '... :, ,,"~ ' ,", :." " . ".t~c)n:' to,;'~;I;~'ln'y'.EX,j61it.6:",,~,'Trl1steeth~ Q~10 pmttgi' ,of inv~l.1t.n'.l&ntandr~~tnwHt... .: rr."1"lt:;1flli~,, X ,t:1yael(p{)~(~Qf3',lii:th .1'6SPCQ.t 'l;q' m;ro\orn f'11l1dn~ D~To' ri~uf:i9:'aoa1l-rit;1El~'uh~l!cll maY,i'*"rr!J t5.m.ci'to:b:l1ne COi11pris.e'vllj'" P[U't. of 'my'estat.E! or'an1tru~'b', cr(3~t\?Jd h6~by" t9, he" ,rsgivterod "",,ipito narrlO aD '~ecu.... tQ~ -lid Truotee or in t.he""1I\!l of' ..nYl'\ondne. or to take and l:eepthe .",10 un- r'eg1ateredlmu retllin them or .'l)'pert t,heroof'iJ\ such eandHion thpt. t.h,'~' "11), pa~e bldeliverY' w1thou:t,disclosinffthn tact the,t,: 'the property' is held in, e. l':Lducisry .~~el.tl'J E_~o'. ,~o-- "any"i~~JUil "~:l the~. "",se_c1.11"~)d ",,"pT ~6E;Cl.!1'edinEuch ';unoUl~tS."" J_ip~ ;~uQh 't\!lirms~'at-t1w:hrat,es__ofint.eresta:ndt6 --Ruch p,n-sollo; fil~Me__ (Jl~ cotp(l~~B.t.to.p.a ": ' "" , ' ~ --, ' ,.- " ,', :':" -, ,',,:' "," , : --' " ,: " ,,:", " " "':'~ee"f5i' "tas~:~11U,iml"" Te~~rn~1it ':or" Fillism,L;. --^nI1Gi~BOh _ .d~ta~ tTUho', ,,),2,;':19~:4 ' --,' - , " '"',, ",", ,''-'''. ," '"" , ",', -- ' ~ as they may doom Hdvtsablc, hut I q>flctfically ciirec'i, and ',-"i.\x'chnx'lzo )",IY 1'.x';Jo::m'to!' or 'frust.ee to mt:J,ke 1031113 '1;0 im~r henJ.ficiary under ~, deed cl' t.!"~lut, Ox.ccu'~ed by me lIDder dat.e of SGptentbeJ:" 26, 1951 for the payment, hy any ouch bensfioisl'Y' or ~n.Y' est~-te or j.nlwI'itanua tmces Hhich may be lmpoBcd upon t,11f:iTI hy t'o['son of my cleat,h, satd loon 1.,0 bC<ll~ :i.r.:t.t"~1'eGt t,t, the rat.e of i'(Jll1~ pGPc~.;j:i:, (I!,("~) po~c &EilUill and t,,) h8:0(! ~) tel"lil 'Hithi.n tho,} dJoc.r,:;:,-l;ioH of lilY' '.L'i:'a8te,,~ 01' g:;':;:~~UfD:,. J Ii'. '1'0 reta:in t.he llr:Ll1elpSll 01' C01'j)US of an'r j'it'l'"f.. 'l-lv::rr'ec,f (if '\wr 6nt,ate or a.n,V' tl~ust crelltec1. hE,:reby" :Ln the foy'm of ersh; G. ~~o barro"), mOl1,~:r rot' vn,v l"JUi"'(lofJe ill c.?nncct:i.O~l w:i:~h thf; c-dvinisi:.l'a... t.ion or 1\\,1 estate or ar~y t.l'U:~t. (~l:-eD"\',(:d. h2:,:',,-"):7; t:f;;:(.,cutr,;: FJ:'O);D.SS,')j",l,' not,os (11' ot,hGr obli~ntions fot, the tl\\l.Ollnto ,~o hm~:t\'fw:;d ':':ml uncrn'6 tho )W.Y1l10n:t. of. ,Iny m:::itl~ilJS so hOl'l'olrrod b,v nJOl~tgnge or ploc1[':E1 01' 9ny 1'0:,1 0],' i)Gl':'1011el '01~op(~l'Ly' of ....ihiC',h I IiUl,Y' die eeized or pmlsessed or ul1:tch mn,7 at tlr!.,y" t.111'l<': form f.l pDrt, of my estate l'l' an," t.rust created herebYJ II. 'fa ramrw or o:t":.:.end the, t:h~ o:e )lr.;y-ment of ~n7 o\)lj gn{:;:l,on s'?cUTcd 01' utl:=ec'l1red i,lp.Y'.sble to or h;r r,;y f:~EiL[ltc 0,:(' a~J.Y' t.rust cl'catl::.d hul'-aby i'Ql" 33 l~ng o.parJod 01" pSl'iods (If tl);'~0 .mdc:,n ~Hch L:n'l':U ~;fJ thn~r Ir~lJ" oett1'!'T,)inu Hnd t.o adjl1Bt1 sat.tle, comtJromisi:Jj rmd llrbi..':~l'L!.tG('ltijm;) or (1f;j'r:i.1"i.)c1s ~,"!l f,~,'t)r ot Qr' (\gaiJj~t my eo... ta-t.e or tiny trust cl'~~nted i'H':,'(J~)Y IlpnL :mdl -U.:Y'IIIB (!6 J0hey" ll'll"ly d~';f'!ll itlJvis:'iblo; I~ T(j 'Vote) in l'''~')fleeJ', t,) et'\~rS8,:\n:'1\.Je\'.l '-\;1i<:.~h may ~r\:. tllY 'Lill,?; form a part of my oat~te (.r L'ny t:'ust. h-::'~i'81'\y e:n:d-ed!,; upml tiny \I"C(lIhlt:i,ti<:,n 01 (;~leetton at eny If,('}eti.n~ and to gi'CJ1rt~, pnl'";~:i.(l3, nlE:1Cl'tr!',iomn:'.'r o!' (J'I.~b":J:'loddt:';; tn "'O'I~ at anY' :mch l1Joetin.H tq jtl:i.n in L,T heC;~I;l€ f;!. pEn.I, of ~11'y' :reo:;'g~':lJ:tl',at:i.f.'n~ nwclju:;i'",li;Ollt." mel'w~r, 'I7ot,ll1(~ t:r11trLJ {;on801:~d.::,t:l"o1"l ()1' i3:"-rdi:".,nf',u c'nd t.d (:.c,plltdt <'~{tY fjuch ,s(:elE'ltieD uith flny cCl\n;11:i:t.t.8~, d:opos:i:c;cy, ty'ustcc or uth\:!iHil:m and t(~ rwy Old:. of' 11'1 eBt.a~~3 of' ml\~ t.rust:. G1'6e'-!:.ed l1or.Jb,V ;my i\;;;:;,::", 8('-;,;n,z;:.~~, :md ;;l~f;("I.;Jt;'I!!".~n:f;s inf:m"J:":J(l :l.n COllneC'd M.on therewith and t.e, cht'.rg\.~ the S!'fMl ta ,pr:lncJ.'fI':-l.l en' in~N1e a3 t.ho:f r,J::.1,Y ~lee fit; Page 6, Last. Hill and Testnj,]},jJrb 01' 'ti.l1:1..m;l L~ .An::1arSlltl t1:::d:.,~d ~~~~.~~~~, l~; jh ~ "~'~. ',r '.' ~~};Bi. ''-::x:<';:-::.::':::~ . ~ ::.; ,j--; : ~ \ "",1' , ,'f;;j' '1'''' ...;< ':'i~": ~t:~.~":'r, ., -'.-"" , '''!.1 . -"~ . "'_:'1";\::.1 :)<"i' 'tQ:'~~rQi~e, coi\Vlir~ion,' /lubeo;1ption, 61' othor ri<<hto, or to .on o,,"sb"1'don ~IChrights snd to'rece;J,:.e SOd hold snv now GocU.rities is.ued a. a result or ",'.,,- ";'.-1,"',',; . '- ',', suoh r.or~anizat10~. ren\ljuotl1lE\nt, mergor.' voting tr"st, consolidation, ""'" 'ollOnge, or "",or01so' of cOI1""~aj,on, s11bsor-J.lltion 0" other rip,l1t. J nnd gej,erally' 't~ 'ell'aotion ill' respoot' to' .,ny o"ch seour:lU..s as thoy I.if-ht or 00111d do sa ", absolute olmore_ th$reofJ ,,- . , - . - , ,,':,. ..'mal' be required to p~y' on b.h~~r pi' 11\1' eatato or eny trust cre.ted horel;YI . '" '::~ild .11 t~ea (espeoially, copitDl ~sin. too",s) tmich they ail EJtoo11tor ,ond Truste. ~. '. To, J:J,llocat',e "to ~i.ther piinci~41 or incons or betl1eep .th~lll t,ny f . ,"". "', . . . 'r.." To div.Lde or'dis~ibute, .menover they 81'S' required or psrmitted, 1I\I'"..tste or any trust cr,eated :horGbY to mal(e SlIoh divIsioll or distribution .in - . " q~1\~i)lMe,wt\ .1'un<\"in Wllole ~r ~~ psrt in lIh:loh the ee"","sto truets o~ fU)1de sbalt.ha"" undivideli inter~,ata; , . .'. .' ',,', ' . ,- . " '-, " -, 1" : To hold sn<l 'ed~d~:I,.t'.r tbe Trust. oraate" hereby :111 one 01" mo,r'Q .. , ' """. ' " , csi..." by them bat...~n income, and prinoipal in such l1'1lllner ee they may deem tit ','SUd to det~rmine whs'. Conetitu~oB, alloh di"!idendal N., To apPortiO!l Gteck, citl"Il"''<litlary and liqllidat1"g di Vi'del\ds reo N. To determine, ill :cOnlmotion 1<ltl1 maldng inV<lstmouts, '~leths'" to ',' _,tUze ,pre11ll,uma in 1il101a or in port; o~ To _~ga~fl,~tt()rne;v:at inv~i3tl~nt c9unsel~, -ec~oUl1t~nt3~',,_~,~nt'a ,~d .. sUch otber perasns as they may'deem ad.i..bfe in the admin1.strttion of ''Y estoto . '. . . '" " -', - : '- " ", -- . ,. , ,or- '$AT': 't.rust,' CJ;'lP~tc:'4 ,he;rilli "~"Q4, '1.\0,' roa~co' SQ:ch psyrneotp therefor' 'ae ,the;l( r..e~f:',aflle.m. . " "'Page 7, L<let, ~lill e~ Test'm~nt of 1H11illln, L. Inller.OIl dated JlUle l~, 195'4 . toillOO,.. or principel.. they " -,' .-,':' <,," tQ,'attch' pe1~Ci.ons sn.'fd1,.8gret,1;on'Wl1,~~Jl.1;hl;lV'trKtY:' ~~b~t();t~ 01~ Tru\::Jtl3e'~I:l,eil, nothp ~ia~Jj~ t"O~-';l1V"t1~~lig~rtP~,:: " .,-;':: ,':',::',-:::>':';--.-,>'-- or egents; p~mY.ld:Lnffl"el:ilsn~able" mmf> their ..,lectl.onj. p~- ';To :F#~:x'~e.~ ~U,Jltn,rer ancl~lJ,tl1prit,r,;lncl1v1i.n~_,'ally'q:i.(tc::~tlon, l~,Osp~ct,_to al1'soGUlnulat;tnns. of'-:tricome ~1'!cl~r:this hold tmder a po"er in t,rl\~'~ in this l<ill, Q. To ""ex'll;lae all pQ1'1el' and .autliorit,V, ineJ,ucJj,ng OU1 dJ.SCl'e"ion, R. 'l10m~ke d;lstl$'.lhut~()p ofeitnel":'pri.ncipulnr in(Q1Il~ Ql~ 1;h,e:. oaee bep~.t'1t, 01', 111001"$ a3 ': if' ' ouch.." mi\loTs lre:re: of'"fuJJe e ~ 'ui'b!l" of.~gunrd;tao; .. " - ..... -.. .... ' .... .. S. 'To Jdetermlne the pl'Opertl" :t'erenal! t,o ,:J.n 'ItGl11,~'i,:r~tj end 'th.eil' "', ",'d~'tfiritp"n~tion\.rith i'fjapeet.<~herj:)to "shaJ.l.',pe. bind:J.118 and cf)nelul;):I:tr$l upQ~all.per.. e~:)n.s,. 'If, '~llY'. a:tj;?;clal! -,of .- p~i~son:illpt~d:pel~Y'P~s8' to' Iuol'etha.n Cl.ll&childof mirieprirBuant_tolt~m' E'f?r,;t,.,'ond if. aU~!l,ch1.1clr~l') 4ono-t.agree $lr;ong thei1l:'l:elves "1 '8lt~;l.b~,; in':~(r fpr 'l"~pe~'m:t'tted,h\;JJ{I'j";,'l):1Tl(lj.ngand'-c{)ilCl~~ui Vl~' uJ:;r.n'sucn ,childt'ei'{,' <[ In~oie~'2~ 'i1I~ybe. ;pel~r'J.t~4. b,rLen,'n~~thsr'"my" E:~e~l1t6r- or":,:iJI1"U~.~~Et-,shal1: .1 . " ,... '.";." ....." ',.'.:.,,:.,-,..... ,'''.' . ......,.. "".' 'i>~.').1a91" for., any::~~..I.: brO~I~~itWl 1::1 :oonl1e.e1~i(\n ',w1ththe." adnlinil4tri:it.ir"n,ci.... ~.v ",Pap" 6" r.aet"';l~' .1l,!l<1' 1'.e.'~8I1\a11t of Willi8l'll I~. AMa,,~on, deted" .:!.2.,e .l2, .19!>h i , ~, ";-'1 ' ., ,. ., . . , , , "..tllt., or any of the truste or, ponars hereunder of fOl' on,V loss or inj1ll'Y to ',' ,c;"')llI\l"Pr;6perty hel~ il\'or undo,' Il\Y" aetate 0" .r.y of emd tl'1let.,'Or ponerEi aleoapt" ';:-'" '~: -. .y, ;: '" - "',' '- ' " ,,".- " .,'" , ' , " , , . "- " >:ClllW 1'0,1' his ,own .~t\1al fraud, enji neither I1\V llit.eutor or Truste. olwll be l"'~ ,IIP,onsj,ble 'for My act or Qrnie6ic~1 of any othel' Exeoutor or 'rruate.. K!l:PrJ~r' I dil'uct) ,m.y Execut.or to ',P<'1'qll j.11h8~~:1:I~pno::~, o~tf'.t~:, ,. ,-' ',' ,- . , - ". . . -"':':Sl~.li1~'es,siQn _EI.)~ _lc9l(€-cy, Pa;k~B of ~;~'Wt.80QV~;l.' ,rw,t,\U':u '~n4_,kinci', ,both State end' , ' '. , . "!:,;-'~':>,V~~~ral~ ,,"t'(>";l~~'+C~ mi':~-Bt'c,1;~ 011, tha i;1~al1'3fer o:E 'on:v' p~"(lpei,.ty' pm~ui~ll! 'herei1ndel~ , ;di otheI'ldee'paseing pi reaSOll or ;ny'dee,th JlI8.y ba subject, and to charge "ueh ,- '. '" ""-"'" -. ' " ' , , .';, "" \" , .: tai~s-, :,'f;gB1.hS"h' ~hEl't ',po:ct:ion oi',: my; ,r,','! :'lid;l~l'Y. esta"li'~ nes:l.l!ne.ted 'as Ti.,lst, 'lfj:)f1 in rt";", Third Q)~ this m1 r,ast Hill' ar~j l'eetoment, "leoopt th'-i" 'oho"ld any o~ all " " ',~' , : : '., ' ( , '" '.: " . ,J , " "',-';:01 "the ,'as'~t!rt!3 ot a :c.;ol"t~dl1 ,t,rtist,~tl1dl~T1"t111.'e' e.'l(t?Olitsd 'by j't1~ 'tit] 'Septamber:'?6:1, , . .' ' '" ' ' , , 1951 and subsequently omended b'l, mo on ,June 3D, 1952' b)' ',ll.l~inntJ.IlIJ the"pox",,' " ,.,., , '''''''~ '~~:eh~:r,e;:~Qr' th~.' ,:t,~,ta:L :,<tf 1{13~,~S ,e.t"bi1.~~t~lblG' tp. ,uaid'. a8~et~ i t:1 , tJ,ecn~'d~iqe ,with' ,th~ ,&i\tite, 'TaX' ~i>~'iienment Pet c,f l'.1m~Ylv:oh~a;, llut 1n nrl o'..nt( not~lthst~.nding <:'.,; .",' . ,', ":"" ' ," " , , , ",' ;' ,~:i~(:s'4'~"" ,;Bl~ul1' ,..~ll~i, to,tal" ,t.n~~8.-, ~q" t If: pP.i<l ' ~,.y-, .t~e,l1 "D,mcunt' ,to, 'nIQ!'fJ -th~nl: pne..thl!\d :e1/3) ef the totai or' .e1cl te"e,;: pa)'!lble b,v"" .st""e 0" parable be reasen of lIlY deat.h. ~: r. her:e-b;i nO~11inate, .conat:tt1;te- and app~ip.t. P~"UphiJ.l l)3pos1t Treat ,company, Hel'!'isburg, Per.ns:Vl'7ani.n nr,d' Erne.t S. BUI'eh Co-Execut.o,'. of lilY , estate sndthe ,D~11Phin]iepo~~t, 1I',~st Compsnr, Harrisburg, Penns.l'lvmie as Tl'llstes ":~:r Illy, estete under j;W,s l1lJT'L..~t I'il~ and Tss'~"",,"1;, ,lIe:Lths>' l1lJT E"ecl'\tors nor ~\Y " , "I . : :Tru~tse: sh~l be required to r;ive bond '<itlulI this or e:n.y' o'tller jlll,imliction., :''"< "r , . " .:, " , ,'::. '. ,i _ " ,1'1180,9, t,ut Wl.U Md TeetliJll$llt o:r,l'J1Jl~", t.. Anderil.n da'~ed .iL~3., 19~4 . "," -'., ~--...... ",~ftH' f. , . .,\ ' I d1!'1'ct that II\Y body b~ c1'l'mated and tlje:, Mhes tN'HITNmSS Hl*''RIlOD', r['m.LIAH L. '}llDERSO}!. The'TestatoX' to t.hi,s II\Y' " ' , I' '" , , , "Hast'Will aod Testament, typ<lwrttten all ten (10) sheets of' paper, h,VG he,"e-, " I 'lmto, ~t II\Y hand and 'fllisl this kt.!: tiny at Jt1ne, 19511. . '. . r I , , I L!L- Hi111lll11 I" indarson , ,( SEAL), I , ' I', ' , " :~i~d.sealed,p\l!?1:lshed 'and~Ola""d by the said Tests'.or lIS and for,'hi$, ,LeSt. \:ril,1i'~~:T"t_lit'-!l1t :o~1>r~, iI,ae )'~Io,'.t hip l;'equsat ""d,ill !l1.pr?e.~oe 1l!1d ,i",'tll~ prs/leil.ee 'of 'oallh"othsr, aw hereunto sub.bribed alU' !lantld as atts"Ung , , " 'Jtl."'.osss. 'i " ' '..:, ,,-.-' I, --,,' . _ ,,' r ". -,", . , /t1t".tIl!l\GSH~': S,ts'I\lX"., Jr. -l ,/s/. J....amtna It quater I i , I, " I ! ! , 'I I I I I , I ' " r.,ie io, La,,", ,au llnd'l's.t.,.;jl'lt or ~i:t:UQI11,L. Anderson dated J\ilJAl12, :J.?54 , ,,' , , " I " . " I ' I , I ' I i I .~// (1/' H . ----.J~ ,/ 1f '/ r p: . {" -."/i'l<.'j (I...e-fl.'; cci'Li (' //'--'::> ;' ! THIS XNUEIITURE OF TIlUST ...de this Jld day ur ili(~JI'''.f- v , 1954 by an:l bet",en WILLIAIl L. ANDERSON, IiIlTHUR F, OBEHLIN AND OATHEIUNE M. OBERLIN, as Settlors", ani DAUPHIN DEPOSIT TRUST CCMPANY, II. corporation in- corporated under tho Laws Dt the COIllll1onwealth of Pennsylvania and having its principal place of business in Harrisburg_ Dauphin Ccunty.t Pennsylvania.. I I (hereinafter referred. to as "'l'rusteeu)a WIT II E SSE T HI WHEREAS the 5ettlore desire to buy real estate and. to erect thereon a housl9J am WHEREAS the Settlors desire to specify the uee. to whieh said house and property can b. put and its disposiUon andJ WHEREAS the l3ettlors desire to create a trust to build, own, Operate an! dispose of sa.id houee am properly and. WHEREA.S the Trustee has agre'ed t.o accept. money or property from. the Settlora for said purpose and to hold the eame upon the trust hereby crEJated. NOW, TfIEREFORE, in consideration of the CQVWl.anta her9in contained and tho sum or On. Dollar ($1.00) by the Trustee in hand paid at and b.for. the en sealing am delivery of these prssenta, the receipt whereof 1$ hereby acknowledged, thE;i Settlore have. paid over and assigned to the TrustQQ and by these presents do pay over and assign unto the Trustee the following SUIll8 of mon.ey. William L. Anderson twelve hun:1red d ol.1.ara ($1200..00) j Arthur F. Ob.rlin and Cath.rine M. OberUn t....1v. hundr.d dolJare ($1200,00)1 r.ceipt whereof is hereby acknowledged by the Trustee, t ogetheT witl1 such other 6um or eums as the Settlors lll/J.y hereafter pay uver, assign ot' convey to the, aaid Trustee. _"J'- ,.' i r, C c-"'..!:) -:../) /.Y _,.' 'I Q R 1'1 :;, [ ~ "'" \t;:\;i,~hi!.it TO HA VE A~ 'to HOLD all and singular the above granted described property- and any property or mcney 'Which I1J!J.y hereafter be assigned to it, IN THUS'f, NEVERTHELESS.. tar the following usa. and purposes and IilUbjeet to too terms, conditions, powers and agreements hel"einattar set. forth. Jf'IR5TI To devote the monies now or hereafter received by it from the Settlors to the aClpiaition of real 8st.9.m located on Locust Laoo, Lower Pmon Township ~nd the ereotiQn thereon of a house according to the plans arut 'P.cifioationa of Arthur F. Ob.rlin and Oatharine II. Oberlin. 3ECOND. Thereafter to maintain said hCUS8 and premises in goed "rd.r and r.pair, to paY' 0l\Y lllld .11 r.al ost.to tax.. .nd .....""'.nt. th.reou and to maint.in fire in.ura"". thOr.on and publio liabilitY' and prop.rtY' d....g. if Tru.to. d..... it .t anY' time n......ry .Ill to coll..t fran the por- Bon Qr persons mtitled to the oocupanoy of the eaid premises under the tarnts at this trust any am all sums expen::lod tor said malnt.enanOGJ taxes, a.ssess- ments a.nd In8urana$~ Thereafter in the eveflhthat the person or persons so entitled to the oocupancy of .aid house and premises under tho tenne of this Tru.t do not pay tho Trust.. tor it. ..id eJ<penditur.., tho Tru.ta. in its dlBe);'~tion may sell the said house ani premise$ and hold the proceeds therefran upon the terms ot thIs Trust, with the person or persona entitled to the occupancy of the hQUBe and prmniaes to receive the net incCIllQ froIll Bald proceedeu Or the Tl'Ustee in its disoretion, may borroW' money !'ran a.nyone Ino:l11ding itself in any other fid11Cia.ry oapaoity or a8 a cammeroial bank and charge any' suoh Bums \.. , borro\1ed toget.her wU/h the 1~61"88t thereon against the money or monies paid \ over-or assigned to the Trustee, as. follows! Shduld either Arthur F. Oberlin or \ Oatherine H. Oberlin be entitled to the oooupanoy at the time of said borrowing, said charge shall be made against. that portion of the corpus of this Trust paid 0"'6r ani assigned by them 0.1" either of them, ehould. William L. Anderson (either alone or jointly) be entitled to oooupancy at th4il time of Ba.ld borrm-.d.ng, said charge shall be against thn t ponion ot the corpus of tlds trust paid over and ~ 2- II I assigned by himl should Elizabeth Oberlin Anderron, alone be entitled to occupancy at the time of said bor.r.owing.. 8ald charge filiall be againQt that portion of the corpus of 't.hiB Trust paid ever and aSBigned by Arthur F. Oberlin and/or Catherine M. Oberlin. For the repayment of Sleh loans with inbereetJ the Trust.ee shall have a lion upon the Trust Estate for SUI'Q8 80 borrowed and nay issue promissory not.$s as Trustee and secure the repayment thereof by pledging any or all of the Trust Estate. THIRDt To rent said house .smd prEmises upon terms and condit.ions d88lm9d reasonable by it, inaluding the right to lease for terms in exoess of tive (5) years, it the pereen or persons then entitled to the occupancy ot said house and premises under the terms of thi8 Ttust etate in writing to the Trustee that aaid occupanoy 18 n'ot desired. The net rental reoeived therefran atter deduotion of mintenance, insurance and taxes ae pre.cribed in psragl'!lPh Second and aft.er deduction Qf adinini"trative ,expenses is to be paid to the person or peroona then entitled to the occupancy of Baid hoose and premises under the term. ot this Truet. I'IlIJRTH. Arthur F. Oberlin and Oatherine H. Oberlin or the Sl\rvivor thereof shall be entitled to tho usa and occupancy of the said boose and pre- mises for and during the term of tha-ir natural li/6, without the payment of any rent. FIFTH. After the death of both Arthur F. Oberlin and Catherine M. eberlin, William. L. Anderson and Bj],izabeth Oberlin AMerson, or the survivor thereof shall be entitled t.o the use and occupancy or said house ani premises tor lard during the term of their natural life.. without the payment of any rent.. SIXTHt Upon the death of the survivor of Arthur F. Oberlin, aathel~ine M.. Oberlin, William L.Andenon or Elizabeth Oberlin, Amerson, said houee and premisee ehall b. divided into un:Iivided intereets in the proportiO!l9 to, which the money paid over and aeslgnod t.o t he Trustee by the said William I,.. 11\ , , I" Anderson and the said Arthur F. Oberlin and Oatherine M. Obf1rlin adjusted as provided tor 1n Para.graph Second bea.r to the tot.al amount paid ever and assigned by all or them to it. This Trust shall thereupon terminate and the undivided interest ao att.rIbutable to WilJiam L. Arxlereon shall vest in Robert B. Anderson, Jeanne A. Fistedie and James G. Anderson, share and share alike.. the issue of any deceased thereof being entitled to his parente share. Tne undh-J.d.ed interest sa attributable to Arthur F'. Oberlin and Catherine M. Oberlin shall vast in Grace Methodist Church, 220 St.ate Street, Ha:rrisb\U"8t Pennsylvania. SEVEN~H. Should, at any time during tho term or thlo ~ru.t, all the pet"Sme then or thereafter entitled to the occupamy of eaid htUse and pre- mis.. in a..ordan.o nth tho to"". or this ~rust not1r,. tho Tru.too that tho,. waive any ani all right to said occupaneYJ the Trustee may either rent said house and premi$ss or sell the same and hold the proaeeds therefl'uu upcn the terme of thip Trust, with the person or persons entitled to the ()c~upanc.y being entit1<ld to th6 not ioo"".' In the event the hOU8S am premises a1"& 80 oo:ld O~ are Bold by the TJ'Ustee plU'fiUant to its authority in Paragmph Secont the Trustee aJlall have the j' ol1owing power.. 1. To aell, tral1$fer a.nd uchange all or any part of said. property ae though the absolute owner thereof, and to colloot, :receive and raaover ths is~efl, interest, income and profits thereof'J and after deducting tile CCll'1lni.e- si~n of the Trustee 8.S herainafte r provided, the prope;r and neoessary ~en8es in connection with the administration of the rrruat, the PennsYlvania Per80nal Property and the Fodera.l Incom.e Tax:, as applicable, to pay and a.pply tha income and the principal th~reot in the manner am upon the t<3:rIIlS and conditions as mayor shall be hereinafter provided.. - 4- i\ :{;~ :A \ !'i ~ .s,'b"- \;;\' 'S";!\ ..~ 2, To lmest and reinvest money caning into ita poseesiJion.. sub... jeqt to any limitations or conditione hereina.fter speoifioally imposed, in such real estate, stocks, bonds or other securities as it may del;llJ;l proper or suitable \dthout being l"6strioted to a class of investment:.s which a. Trustee i3 or may be hereafter permit.ted by laW' to maks, or to retain the corpus in cash or partly in cash, 3, To sell, mortgage, partition, exohange or otherwise dispose of a1'\V or all real property wlrl.ah may form a part of this Trust and to execute leases of real estate for periods: ot more than five (5) years, 4. To cause securities l..rlu.ch may from time to time canprlse tbB troat fund" or any part thereof, to be reg! at.ered in ita name as 'frustee lIere- under, or in the nama of its nominee.. or to take a.nd keep the same unregistered and to retain them or any part thereof, in delivery. it. will pa.se by such~dillndition that ;-;ol:C'>~;' ~}:. 5. To detennine lItlether or not money Or property eoming into its handB shall be treabed as prlnoipal or incOO1e, aM to charge or apportion expenses or losses to principal or inoane; acoording as it nay deem just and equitable .. 6. To oompromiso, oompound and adjust claims :111 fa.vor of or against the truelt e$tate, upon such tenns and conditions as it my deem be8t; and the doing of all Buch thi~s for the preservation in and a.bout the management of sa.id 'rrust propet"ty as it may cdlnsider necessary or propeTJ and for the best interest of said estate.. 7. The Trustee and its BUoaessore ahall!n no event be liable fOt" Ilny' miatakp.s in jUdgment. in the making or retaining of inveetmemfl 80 long as the Barns be made or retained in good fal th. - 5 - .~ r"' , i I I I r -.iJ. ';',A',t:,s:~'.,...... ,\,)(,1.;; .1 ~ EIGHTH: 'fhis lrruat has been accepted in the Ccmw.onwealth of Pennsylvania and shall, in all respeots, be govet'ned by the Laws of the CorntllomJealth. NINTIh Ths Trustee by joining in the execution of this matxu1llent. signifles its a~ceptance or the 'frust arid acknowledges tha.t. it has received this day fr<lll tho Settl..._ the sum of twenty-four tlundNol dollars (~2,400.00) 'r'~!i'..,_,. 88 heretofore specifiedJ and agrees that it will-hold "t'ha same and \U3e and dbpose the sama and any additions thereto upon and S11bject to all. and singular the TNst8, tams and provisions set foz-th In the Inimture. TIlN'J'll. Th. .aid DAuPHIN DIlPOSIT TRUST CUIPANY, a. Truat.., shan r.- calve as annual. cQJDpenaation tor its servloeB a9 '!'ruetee hereunder the sum. of .25.00~ unle58 tho dutiel!l ot the Trust.ceI should materially inorease) ani a.s further compensation Ii reasonable !1lnQunt nat to 6Xa6sd. 11 v& percent (,%) or tb,e oorpus of said Trust, said cttllDJission tfl be deductfld at the tilIle of the dt~tri- button or the corpus, whether in full or partial dist.ribution. ELEVIIlN'l'H1 WILLIAM: L.. AWERSON, one of the ,~ett.lol'8 herein agreo. to pay the annual :fee ot too XruSt0'6 ~s prov1 ded in Pal"agraph Tent.h. TIlIl DAUPHIN DEPOSIT TRUST CCIlPANI doth h.reby constitut. and appoint. #.q. ---G.7'....""::..l?..r.c. L~y' to b. its attorney tor it an! in it. name and 808 a.t1d for 1ta ca:rpol'ats act and deed to acknowledge thia inat~ment baf'ore any person having authority by the La.1f"S of the Ocrmnonwalth of Penn6yl- ... 6'. "tanh. to ta.ke suoh aokncl"ledgmeu.!t to the inl:.Bnt th\lt the Ba.rile may badu"';rr,,"'; corded. IN IIITNllSS WHIlRllOF, WILLIA)! L. AIDJill&;N. and AllTUUR F. OB1llU.IH and CATHliItINE M. OBERLIN, the SettldrsJ have hereunto aot their }land8 and sealS .0:1 the DAUPRDI DEPOSIT TRUST cmpAllY, tho Trust.., has .""sed \has. pro.en.. ,. ;'~i"';. ~ to be signed in it>> corporate nam.~ by its 0CE ~A?..Tu:;>,L~"/7 and ita oorpo:mt.o seal to be horeto af!h::ed, attested by it:jJ the day and year first above written, !iI1'Ni~SS .I II Secretary \ OJJ~L \IV. VVJ))':U, 41::~:r~(5EAL) :1I'rtIJiSS. ~C~...~/ a~J ~LJ Arthur F. Oberlin WITNl!ll$l ~ ~~I~,..-t",~/2t~ J .. (lIEAL) I ! . Oatberil\. M, Oba..:u:n /lJil PHIN llEPOSl? 'lllU$1 OOIIP m A'l'l'$5T. By~ ~ ~ .~"^-\: / / III ~~- ~~. .:~ ,tt,. (SEALl l......! ...",> ~J ,r; "'" :.,;/<:;i,;' .,.,,,q r, ,'J" /' ) pubn~ of the PhUfppllle.; -~'T},?!~~ }sB,l 55. ly of Mani!O; _ . -'~_ nssyolIhQUnitadSlt:ltesof~~ ' On ,his 4th day of August 1954, before me, the sub- Paul M. Miller j came the above named ANDERSON, satisfactorily proven to me to bEl the person Wh038 1Wlle is to the wi tbin instrum6ht, and acknowledged the abovE;l instrument to be and deed, and desired the same mits-ht be recorded as such. l'iITNESS my ha.nd and ~reBsion seal. '''''a NJ!S27 filII .. ......;r.OO j Yo' 'J' \ i).).) ~ 'J), \,' _...... ' I);)) i/ 54 My Commise ion m,q,iresl -fJ-.-~/ lss, ~) On this ! I ..~.y of {~/ . 1954. befor. me, the sub- Bcriber, ~(~ "'~ - .. came the a.bove named ARTHUR F. OlJirnLIN and CATHERINE K. OBERLIN,. satisfactorily proven to me: to: be the per- sons whose names are subscribed to the within inatrUImnt, and: acknowledged the above instrument to be their a.ct and deed, 4nd desired the .sarno might be recorded 11' such. WITNE5S my hand .nd '~,-,A Deal ,.' , J \ /~'-'- {!~.,~ tt,;i,,)t.<'r, My Oommi.sion lIlcpiresl \.;Ie,pM,A.." < ,'1'7 11\ , o. ,.....'.'. _.-"'. .,__. ,._,;" ....~,__,;,:. REVOCABLE LIVING TRUST by and between Elizabeth O. Anderson Settlor and DAUPHIN DEPOSIT BANK AND TRUST COMPANY TRUSTEE ~ D Dauphin Deposit Bank and Trust Company Member FDIC. I, Elizabeth O. Anderson(Settlor)of 4012 Locust Lan", Harri"hllrg. PA hereby transfer to Dauphin Deposit Bank and Trust Company (hereinafter called the Trustee), a Pennsylvania bank and trust company, the property described in the attached Schedule, to be held in Trust as follows: FIRST: Dispositive Provisions For My Benefit-During my lifetime: A. All of the net income shall be paid to me at least quarterly or shall be paid or accumu- lated and added to principal, as I may direct in writing; B. As much of the principal as I may from time to time request in writing shali be paid to me, or as I may otherwise direct; C. If, in the Trustee's opinion, I am at anytime unable to act or apply the payments to my own best interest and advantage, the Trustee may apply directly for my benefit as much of the income and/or' principal as the Trustee may, from time to time, deem appropriate for my welfare, comfort, support or emergency needs and may add to principal as much of the income as the Trustee deems advisable. D. Trustee shall keep true and correct books of account, which books of account shall at ali reasonable time be open to the inspection of Settlor or his duly appointed representa- tive. Trustee shall also quarterly render Settlor a detailed statement showing ali receipts and disbursements on account of the trust estate and the manner and form in which the trust estate is invested at the time of the rendition of such statement. SECOND: Dispositive Provisions After My Death-Upon my death while the trust continues, the Trustee shall pay the then-remaining principal and income to my Executor or Administra- tor for disposition as part of my estate. THIRD: Right to Revoke and Amend: I reserve the right to revoke or amend this trust, in whole or in part, at any time and from time to time by an instrument in writing, delivered to the Trustee and intended to take effect during my lifetime; except that the duties, powers and liabilities of the Trustee shall not be changed without Its written consent. The Trustee reserves the right, at any time upon thirty (30) days advance written notice to me, to resign the trust and deliver the trust estate to me, after deducting therefrom its fees and any expenses then due and payable. FOURTH: Additions to Trust: Subject to the approval of the T>lustee, either I or any other entity may add property, real and personal, to the principal of this trust. FIFTH: Trustee's Powers: In addition to the powers granted by law, my Trustee shall have the following discretionary powers, applicable to principal and income, which shali be exercis- able without leave of court and shall continue until distribution is actually made: A. To accept and retain any or ali property, including stock or other securities of the Trustee or of a holding company controlling the Trustee; B. To invest in all forms of property (including, but not by way of limitation, real estate, ali types of stocks, bonds, options, and participations in common trust funds and money market funds); without being confined to investments prescribed by statute and without being required to diversify; C. To buy investments at a premium or discount; D. To hold property unregistered or in the name of a nominee; E. To give proxies, both ministerial and discretionary: F. To compromise claims; G. To join in any merger, consolidation, reorganization, voting trust plan, or other con- certed action of security holders, and to delegate discretionary duties with respect thereto; H. To borrow from Dauphin Deposit Bank and Trust Company or from others, and to pledge real or personal property as security therefor; to loan cash or securities upon such terms and conditions as trustees deem appropriate; I. To sell at public or private sale for cash or credit or partly for each, to exchange, to im- prove, or to lease for any period of time, any real or personal property; and to give options "--_ __,__ _.._....__~_... ........ 1_..........,,'.. J. To allocate any property received or charge incurred to principal or Income or partly to each, without being obliged to apply the usual rules of trust accounting; K. To distribute in cash or In kind or partly in each; L. To retain any part or all of my business interests held in this Trust as long as the Trustee considers It advisable to do so; and to conduct, alone or with others, any such business in which I am engaged, with all the powers of an owner or with respect thereto, Including the power to delegate discretionary duties to others and to pay adequate com- pensation to any such person; to invest other property in such business, and to incor- porate it or change its form. SIXTH: Compensation: The trustee shall be compensated in accordance with its standard schedule of charges in effect from time to time during the period of its services, and this com- pensation shall be paid from principal or income or partly from each in the sole discretion of the Trustee. SEVENTH: Non-Assignment: No part of the income or principal of the property held under this Trust shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy prior to actual receipt thereof. The Trustee shall pay over the net income and the principal to the Pllrsons herein designated, as their interests may appear, without regard to any attempted anticipation (except as specifically provided in this agree- ment), pledging or assignment under the Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against me. EIGHTH: Law Governing Trust: This trust is created and accepted in the Commonwealth of Pennsylvania and shall in all respects be governed by its laws and shall have its situs at Cumberland County, Pennsylvania. Executed on April 19, ,1985. NOTE: /:'~'~" ~ Before executing this document you may want to consult with your Attorney to as- sure that your wishes are being set forth accurately and in proper legal form. C:::::;-' d(Q.~ (SEAL) lizabeth O.Anderson sett&~ The foregoing trust is hereby accepted. Executed on Apr~l 19, ,1985 . DauPhi~nkandT~~pany By #' /P'd:.i . (Title) Vice President & Trust Officer COMMONWEALTH 0.F}1NNSYLVANIA } COUNTY OF [)aUrG{~ On this, the /~ day of (}/1J;:b ,1986, before me, a .d'J'tary p~9Ii9,j!)7an9-.for.the o/'id Comm.:,th and County, personally appeared eti#k~.,V;L/ ,known to me (or satisfactorily proven) to be the person whose nll",e is subscribed to the foregoing Revocable Living Trust and acknowledged that he/she executed the same for the purposes therein contained. WITNESS my hand and notarial seal. L;77; ~/Y~z.-/ Not~bliC My ComrNl\!liidW~i\~W~~~ON, NOTARY PUBLIC (SEAL) My Commission Expires October 30,1986 Harrisburg, PA Dauphin County SCHEDULE OF PROPERTY Referred to in the annexed Deed of Trust dated from Elizabeth O.Anderson Company, Trustee April 19 ,1985, to Dauphin Deposit Bank and Trust 224 shs. Dauphin Deposit Corp. 123 shs. P P & L, common 146 shs. AT&T 24 shs. NYNEX 23 shs. Bell Atlantic Corp. 63 shs. Bell South Corp. 23 shs. Amereitech 100 shs. G.C.Murphy Co. 1200 shs. Phillip Morris 400 shs. American Brands Inc. 784 shs. Sun Oil Co. ~ $10,000. Money Market Certificate #807086 10,000. Harris Savings Assn. #2-16-033537 10,000. Harris Savings Assn. #2-15-815186 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Elizabeth Oberlin Anderson No..2J-02.- ~~5 also known as , Deceased Social Security No.204-01-4320 Petitioner(s), who is/are 18 years of age or older, apply(ieS)-f~ (COMPLETE "A" OR "B" BELOW:) GJ A. Probate and Grant of Letters and aver that Petitioner(s) islare the execut or Decedent, dated 9/2/82 and codicil(s) dated named in the Last Will of the 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 incapacitated: o B. Grant of Letters of Administration (c,t.a., d.b.n.c.l.a., pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search haslhave ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with hislher last family or principal residence at Apt. 131, Bethany Villa~e, 325 Wesley Drive, Mechanicsbur~, PA 17055 (Lower Allen Twp.) (list street, number and municipality) Decedent, then 88 years of age, died July 5 ,2002 ,at Bethany Villa~e (Location) 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 PAl Personal property in County .......I Value of real estate in Pennsylvania Total.............................. $ $ $ $ $ 1,100,000.00 1 ,100,000.00 Real Estate 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: Signature Typed or printed name and residence '- Allfirst Trust Com an of Penns Ivania N.A. formerl Dau hin De os it Bank & Trust Com an 8 West Hi h Street Carlisle PA 17013-2922 , <,u- RW-7 11-l5-3 Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and beiief 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 and affirmed and subscribed a..e~ 12th (j - Thol, 'Q~ C. Mo, ~;, " 'J;"" p, ",i~ent, Allflrst Trust Company of Pennsyivanla, before me this day of N .A. /' /J /> _ JULY 2~ "AL~, X-t?,.tf;; 7--l/r,L~r'''- ~771 "on{"~~J."" U1. .......-+ I -';'~J+ 0 '<-<r C. 'JH~JlJn. A. , MARY C IS DECREE OF REGISTER Estate of Elizabeth Oberlin Anderson Deceased No.dl-O;L- lo35 also known as Social Security No: 204-01-4320 Date of Death: 7/5/02 AND NOW,Julv 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 0 of Administration (C.t.a., d,b,n,c.t.; pendente lite; durante absentia; durante minoritate) are hereby granted to Allfirst Trust Companv of Pennsvlvania, NA in the above estate and that the instrument(s), if any, dated September 2,1982 described in the Petition be admitted to probate and filed of record as the last Wiil of Decedent. Letters $ 865.00 ~(IJt,.~ ~~~ MAR C IS Register otwms i~ ,',' ,,',:' FEES Short Certificate(s) ............... $ 18.00 Renunciation .......................... $ Affidavit ( ) ....................... $ Extra Pages ( ).............. $ 6.00 Codicil................................. $ JCP Fee ................................. $ 5.00 Inventory & Tax Forms..........,.. $ Other ...................................... $ t.,_\ ',.1 f~,-' Attorney: James D. Campbell, Jr., Esquire I.D. No: 07051 Address: 3631 North Front Street Harrisburq PA 17110 TOTAL .............................$ 894.00 called bank 7-12-2002 Telephone: (717) 232-7661 7-12-2002 DATE FILED: RW-7A REGISTER OF WILLS OF C~~!'v ("--. j COUNTY OATH OF SUBSCRIBING WITNESS 2.1- 0 2.- (,,35 f='7 L/ofre.1'<./, {f.r~~r7 r:.., L. '>~~"1<.) "--..( Jo.~f 1<. C.1'('I"~1u" ~ (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that -/-1-.., "'" V'........ present and saw <:?l,~~.<h. 0"</,(,,, fl.....J...<,..r..... the testat r'1< , sign the same and that .-f-t-.-, signed as a witness at the request of testat~ in her presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before ~,J (]~p.u ~~ ~(1.1.<A g ,SL..... , ~;'.~ (\}ii~~~'..,.. ~ f/tt.'I,F "bf fi'.m<) d--'-' . ~ ~IS R' eglster "- '-'-,. S OF SCRIBING W to the best of Register ( ddress) "'tl, ':", '.'1'\ "'.W', This is to certify that the information here given is correctly copied from an original ce~tific~te of dearh du!~ filed with me as Local Registrar. The original cerrificate will he forwarded ro rhe State Viral Records OffIce tor permanent ttlmg. WARNING: It is illegal to duplicate this copy by photostat or photograph. .. Fee for this certificate, $2,00 """,,,""'i;;~~~~~~ ","':' ~\i" OF PEl----_ " ~\.>---~4'.r~- /'~~ ~~\ ~:JEi ~ .:.t. \~~ ~Q, J,#. I~~ ~~I ..~l !'-~ \*\~., .. ',' ~/*~ \a..' '0." /~l ~ G<) ,/-$>"" '-~-?I"'fNfI\{'to'<i,,"" "~""~~~""""J/'IIIII" P 8454362 No. 7- f>/:Y7~ , Date HIO~ '~4 Fl'l" 1J91 COMMONWEAL't OF PFt.4N$YLVANIA . OEPARTMENT OF HEALTH. VITAL AECOADS CERTIFICATE OF DEATH (Coroner) TYPE,PRINT " PERMANENT BLACK INK ! , ~ , < N.tJ.lEOFOECEOENrIF"';!.',Mo..,oon Elizabeth '" z. Female 0. And-::=son UJWER1YEAR Manl~' OaVI 325 Wesley Drive UNOFR10"'Y 1iOu<. M",,,ta STATfFU"UMaER SOCI"'LjiECU!1ITYNUM8ER , 2u4-01-4320 O"'TEOFOE"'Tlf,M,cl~ 0.... "'." .. July 5, 2002 ,~ COII"ll. 11.40<5+) ~="'IO EJIRTHPL"'CE IC,t, ano PL...cEOFOE~TH t:",,"kMI,Jf'e """'~'''''''0"~__1 5',"~o,Fo<e,~"Coun"'1 HOSPITAL Mansfield, OH l"l'al_,CJ ERio...,pa".", 0 1. ... F...clllTYN~ME,II''<l1,n'"'ul''''' ~"~"''''''aMn"",'''''rJ " dlK_nt 1......1 r,llmrw:.r 1 ;:mrl _nl~lp' 17d.D ~~~~~,~~:'al MOTHER'SN...IolE,F.,"", 'MOle Maoaens.."<'i"el 11 111. Catherine M. LYJaxwe INFOR2i4MAfu~~yRESSt::' cS~~n j~~~;&ICA 95128 PLACE OF OISPOS'TION . N~m. ar C<lmlle'y, C'....,a,ory LOCATION. C'l\'/Tawn. S,~", lip Coo. 'BF"i'f Crematory Grantville, PA ZlC. 21d CITY. 80 Cumberland k OECEOENT'SUSU...LOCCUF'.o.TKlN (<';;"::=IIt't;;.,~,,~';';l1,:'Of' n.. hcxnemaker llb own home OECEOENT'SMAllINGAIlDRESS(Slf""C"I.,T,,",~ s.a'e t,pC",,-! DECEDENT'S ...cTUAL RESIDENCE ISeot'"&l",(:loans ooo<~....del 11..5<a'. PA 325 Wesley Dr., Room 131 II. Mechanicsburg, PA 17055 FAtHER'$N4ME(F~", M_ li"l Arthur F. Oberlin l1b.Co"", LICENSE NUlol8ER 014404-L ~).O, T1IolEOFOE...TH Aprx. 0......EPA~CUNCEOOEAIlIMon1l10.y,~'1 ~.. 1:00 P. "25. July 5. 2002 21. PAIIT': Ent..lMdi.....O. "'1"'''" Ofcomplk:abon. "~"'~<:IO"Hd'tledNlh. eo""" .,""'~._aIOyinQ. lucIl "'<:IO'd~ca' 'Hi>"ala"li""', on""kOf~oaM '0""'0 L..on/yQM"".....""...""1'... Atherosclerotic Cardiovascl1lar Disease oue TO (OR.IIS'" CONseOUENCE OF) DUE TO (OR ~S A CONSEQUENCE OF)' OUElO(ORAS"'CONSEOUENCEOF) . WEREAVTOP$YF! INGS JIoWlABlEPAIORTO COMPLETION OF c...use OFOERH? MANNEROFOE......H C...TEOFIN.!URY (MOnth. Oav. 'fea0l ~ o o R...cE.A....."'a~In<l,"n,813<:k.W~.....C ,500<"" white ... .. Iol...RIT...lSTAWS.M.".... N..",Io1.'''..:l.W_IO Dil'l)'O..:lISpec;rt,1 widow SURVIVING SPOUSE ,<I".,. ~'".m"""n.....".~) 17cK}::.vnd<<..:l.ntl,"..:l.. Lower Allen .. 17028 NAMEANOAOOl'lESSOFF~CIL"'V ,ljetrick Fun. Home lnc. 3125 Walnllt St., Hb _ P LICENSE NUlol8EFl O...TESIGNEC I~CC1" Day Yea', 231>. 230. -SCASE REFERREDlOME~Al EXAM!NER/CORONER? V.O~ NoO H. ,1.ppra"mIIO :inl....alt.1...... i""Hlan<l~.II~ ""'AT II: OI~.".rg~;h"anl"Cn<lI.",.c:on,,_"'S1l<1<Ma!~.tklI rlO1'....."i~g'~IIl4r"r><MrIy...g"".....gi"......PAATI COPD ~..,... TIIo1EOF 'NJU"'Y INJURV......WOA"'? DESCRI8EH(lWI"'JU"'VOCCURRED ~D ""_I P....oingln.....IIQ&'lCn o o JOb o :~~Eg~~~~~~';I~ll\Qme. 'arm, '''''',. Ilc:lCoy, alii". ,~. . NaMat Ham",.. "" 0 Nap( _0 2111. Ziti. CPlTlFllEAIChold<<>nIyOlllO) "CIEATIf'fIMG PHYSICIAN (PhI'S"""~ """olv'r>g CIO""'" deal~ "tier> ""O<!ler Dl'y""'"" t'Ia. 0'0<1' ".-. 3<l 0...," "~O comPMl1&O "om 231 ,.., thobMIo.mr_............. _ccc:YINd...IoIM-.t..j.ndm...........-IeCI.. SYic:ido H. CollklnQ'bodel.,m,Md ~ o . o ~ ~ ~ 'PAOHOUNCIMG <loND cunllfYlHG PH'f$<CIAH (Pn.......... bOIt1 pton"""".,g ""'II> an<! """''''9 <Q """.. ol "...111) Totho_OImrlo.now......_"'ocC"r~.IIM......._._pl""...ncld...IoIlle..~"H(.I.ncl_..IIlI..... "MUIICALUAIIlNt:RlCOAOHEA OfttIMllUl.ot.__lnlIllonandlorlnvell",Uon.1nmroplnlon,d..lhoc"ur_ed"IIh4Il_.d.t..endpl-.:...ncldu.lolh."......t.jancl :t1........n.......Ied.. ..~,..-7:'). RE01STI\AA'SSlQN.o.1UREANONUM8EA /' 1<, ;;?c.A.i11 <!. v.s 0 NoD Coroner CJ OATESH3NEDIMcc,,-OI'_l o "". 31d. July 8, 2u02 N.<lIolE AND ~OOl'lESS OF PERSON WHO CONPlEreO c.o.USE OF DEATH (llem211Typec'P"nl Michael L. Norris. Coroner ~ 6375 Basehore Road. Suite #1 J""\ 32. Mechanicsburg. Pa_ 17050 H. 'I LAST WILL AND TESTEMENT OF ELIZABETH OBERLIN ANDERSON :}.1-0:.2 -(.,35 I, ELIZABETH OBERLIN ANDERSON, of Harrisburg, Dauphin County, Pennsylvania, declare this to be my Last Will and Testament and hereby revoke any and all prior wills and codicils made by me at any time heretofore. ITEM I: I nominate, constitute and appoint Dauphin Deposit Bank & Trust Company as the Executor of this my Last will and Testament. I also nominate, constitute and i I I Trust herein created. Said Executor shall also serve as the ! guardian of the property of any minor beneficiary or guardianship I as required under the statutes of the Commonwealth of pennSYIVaniJ. I I direct that my Executor, herein-I I I I appoint Dauphin Deposit Bank & Trust Company as Trustee of any ITEM II: before named, shall pay all inheritance, state, succession and legacy taxes to which my estate or the transfer of any property hereunder may be charged such taxes as part of the administration of the estate, payable out of the residuary estate. I further direct that my Executor shall pay all other of my just debts as soon as may conveniently be done after my decease. No Executor or Trustee appointed hereunder shall have to post a bond in any jurisdiction. .: o Ul l-< Q) j~ f15'~ . l-< \ Q) '.0 ~lo '/5ii '10 ~1i v~J: " ITEM III: Under the Will of my last husband, William L. Anderson, I have been granted the unlimited power to distribute the residuary amount in a certain Trust in said Will identified as Trust "A". I therefore do hereby exercise said power and hereby give, devise and bequeath the rest, residue and remainder of said Trust unto the fOllowing named beneficiaries, in equal shares, provided such beneficiaries survive my death by thirty (30) days. If any of the beneficiarie predecease me leaving issue, whether born or adopted, to survive my death, the issue shall take the parent's share per stirpes. If any beneficiary should predecease me without leaving issue to survive my death, the share of said beneficiary shall be distributed among the other beneficiaries and the issue of any deceased beneficiaries, per stirpes, as the case may be. The beneficiaries of the residue of said Trust are as follows: A. My stepson, Robert Buehn Anderson; B. My stepdaughter, Jeanne Anderson Fistedis; C. My stepson, James Galbraith Anderson; D. The united Board for Christian Higher Education in Asia, 475 Riverside Drive, New York, N.Y., 10027 E. The united Presbyterian Church, Foreign Missions Division, 475 Riverside Drive, New York, N.Y., 10027. 'I ITEM IV: I hereby give, devise and bequeath all of the rest, residue and remainder of my estate of every nature, whether real, personal or mixed, and wheresoever situate, to David Charles Uhazie, presently residing at 4080 Nancy Drive, Harrisburg, Pa., 17108, and Stanley Charles Corneal, presently residing at 843 Webster Drive, State College, Pa., 16801. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~hcL day of XpJe(}J i3ee , 1982. { IQv f~( E~Jbeth 0 erlin The preceding instrument, consisting of this and two other type- written pages, each identified by the signature of the Testatrix was on the date thereof signed, published and declared by ELIZABETH OBERLIN ANDERSON, the Testatrix therein named, as and for her Last Will, in the presence of us, who at her request, in her presence and in the presence of each other, have subscribed our names as witnesses hereto. ~_ . \ ~~ Residing at \\s- \'iu__a~.. ,~~..u"..l-.,~ ~ ~.. d. . k~ J Residing at a ~ S": ~/i/'-JJ., t,.".z...u. LJh'\.u.ID'O-e-~G~. REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ CERTIFICATION OF NOTICE UNDER RULE 5.61al Name of Decedent: Elizabeth Oberlin Anderson Date of Death: 7/5/02 Will No. 2002-00635 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 7/19/02 Name Address James G. Anderson 2014 Emory Street San Jose CA 95128-1417 Jeanne A. Fistedis 5 N. Parkwood Avenue Park Ridoe IL 60068-2228 Robert B. Anderson 13809 Rockbend Place Dallas TX 75240-3555 The United Board for Christian Higher Education in 475 Riverside Drive Asia New York NY 10027 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 7/22102 Q1 CA< f 0/ Signature James D. Campbell, Jr., Esquire Name: CALDWELL & KEARNS Address: 3631 North Front Street Harrisburo PA 17110 Telephone(232) - 7661 i L :'1 . Capacity: x Personal Representative Counsel for Personal Representative Elizabeth Oberlin Anderson Continuation of Certification of Notice Under Rule 5.6(a) Page 1 7/5/02 Names and addresses Address 475 Riverside Drive New York 25A Nicholson, 109 Repulse Bay Road Hon(J Kon(J 7 Rhododendron Lane Castleton Strawberry Square Harrisbur(J Name The United Presbyterian Church, Foreign Missions Division David Uhazie Stanley Corneal NY VA Charitable Trusts and Organizations Section, Office of Attorney General PA 10027 22716 17120 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TR CO OF PA N.A. fORMERLY 8 WEST HIGH STREET CARLISLE, PA 17013-2922 _nnn_ fold ESTATE INFORMATION: SSN: 204-01-4320 FILE NUMBER: 2102-0635 DECEDENT NAME: ANDERSON ELIZABETH OBERLIN DATE OF PAYMENT: 10/02/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 07/05/2002 NO. CD 001678 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $127,960.00 I I I I I I I I TOTAL AMOUNT PAID: $127,960.00 REMARKS: ALLFIRST TRUST CHECK# 20351115 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS \..0 ~ ~ ~ \..0 ... c:0 1;..': 0 - 0-1 c-' - 0 1.,,- '-- ,,,~ --' z. . c) uJ '" ':< " 0 ~ <'- .,.... <l> 0 ~ t< t< '6 ,. " 0 I>- 5 ~ 0 .. <l> ~ Z <( Ii> " 0 -, ~ ..- :x: "- '<l ., w r 0 ",: . ;.~ - '" o<;;~ , - - --' I," ... -' J) " c ;1... .. ~- \ii r ~, ., ~ l- \ii uJ c:; ~ ~ U- Z " :::\ <) <) 0 <t << << I>- ... .M'~ ~ .. _W y ..- ." .... '" ...- v' ,- .. "" "- L.. . 'f ,.. (~ 'o.,t ~ ;,'J \,e.l ... ". /" , ~ . ., ~ ... ? ... '" -~ 0 .... "" r .... '. "" .' ...., L._ .... ~._. " ", .... ~< . .... '. '. €. p1 ., , '-- , J:r ~".J ~ , ..- <, . ,~ U .J U ,,, , " . ~. ",J /. ,: r , .~ -' ~. ~ . " COMMONWEALTH OF PENNSYLVANIA OEPARTMENT 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 ALLFIRST TR CO OF PA N.A. FORMERLY 8 WEST HIGH STREET CARLISLE, PA 17013-2922 ____n__ fOld EST A TE INFORMATION: SSN: 204-0 '-4320 FILE NUMBER: 2102-0635 DECEDENT NAME: ANDERSON ELIZABETH OBERLI ~ DATE OF PAYMENT: 04/01/2003 POSTMARK DATE: 0010010000 COUNTY: CUMBERLAND DATE OF DEATH: 07/05/2002 NO. CD 002369 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $18,240.85 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ALLFIRST TRUST CO OF PA NA CHECK# 20399222 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $18,240.85 DONNA M. OTTO DEPUTY REGISTER OF WILLS Register of Wills of CUMBERLAND County, Pennsylvania INVENTORY Estate of Elizabeth o. Anderson No. 2002-00635 Date of Death 07/05/2002 also known as ,Deceased Social Security No. 204-01-4320 , A11first Trust Comuanv of PA. N.A. 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 in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside 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. Name of Attorney: James D. Campbell, Jr. Signature: h.. 1.0. No.' 07051 Signature: Address: 3631 N. Front Street Address: 8 West High Street Harrisburg, PA 17110-1533 Carlisle, PA 17013 TeLephone, 717/232-7661 Telephone' 717/240 - 6707 Dated: Description Value (See continuation page(s) attached) (Attach additional sheets if necessary) Total: 1,099,376.91 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (e) 1996 form software only CPSystems, Inc. Form #RW-7 (1992) Estate of: Date of Death, County: INVENTORY Elizabeth O. Anderson 07/05/2002 Cumberland CASH, Allfirst Bank Checking Account #10926747 - Date of Death Balance Accrued Interest Allfirst Bank Checking Account #94313377 - Date of Death Balance Accrued Interest Cash found in Apartment PNC Bank Savings Account #5000962616 - Date of Death Value Accrued Interest Reader's Digest - Refund of Subscription Received from Board of Pensions of Presbyterian Church - Reissue of Three Uncashed Checks found in Apartment Received from Elizabeth Anderson Trust Account: ARK Money Market Portfolio - Principal Cash Accrued Interest ARK Money Market Portfolio - Income Cash Accrued Interest 1 31,875.57 4.94 1,168.92 0.80 158.78 2,371.75 0.20 25.41 277.14 15,021.13 3.39 2,392.82 0.60 53,301.45 Estate of: Date of Death: County' Elizabeth O. Anderson 07/05/2002 cumberland PERSONAL PROPERTY, 1986 Chevrolet Caprice - Sale Price 425.00 Three Brooches, 10K Gold & A Brass Brooch - Appraised Value 26.00 Brooch, 14K Gold, Sapphire & Diamond - Appraised Value 60.00 Brooch & Matching Earrings 10K Gold - Appraised Value 35.00 Brooch, Cameo - Appraised Value 5.00 Chain, Double Link, Gold Filled - Appraised Value 5.00 Six Coins Gold 1835,78,90; 1900,09,25 - Appraised Value 540.00 Cuff Links 10K Gold Engraved - Appraised Value 10.00 Diamond Engagement Ring - Appraised Value 1,680.00 Necklace 14K Gold Coral & Seed Pearl - Appraised Value 35.00 Necklace Sterling Silver and Amethyst - Appraised Value 20.00 Four Pocket Watches - Appraised Value 575.00 silver Certif. Dollar #A17911040A - Appraised Value 4.00 Two Gold Wedding Bands - Appraised Value 95.00 Watch, 14K White Gold Pendant Style - Appraised Value 50.00 2 Estate of: Date of Death: County: Elizabeth o. Anderson 07/05/2002 Cumberland Household Contents - Appraised Value (Distributed in Kind) 2,272.50 Household Contents - Sale Price (Not Appraised) Household Contents - Sale Price (Appraised) STOCKS/LISTED: Received from Elizabeth Anderson Trust Account: 2,820 shares Allied Irish Bks PIc Spons ADR 9,031.388 shares ARK Fds Income Portfolio Accrued Interest 9,182.487 shares ARK Fds Intermediate Fixed Income Portfolio Accrued Interest 9,151.431 shares ARK Fds Short Term Bond Portfolio Accrued Interest 9,555.406 shares ARK Fds US Government Bond Portfolio Accrued Interest 1,600 shares Fortune Brands Inc. 1,600 shares Gallaher Group PLC-ADR 8,500 shares Philip Morris Companies Incorporated Accrued Dividend 246 shares PPL Corporation 3 834.50 979.50 7,651.50 71,444.70 91,217.02 55.54 91,273.92 56.27 90,050.08 41.92 94,216.30 60.13 84,984.00 61,640.00 389,045.00 4,930.00 7,972.86 Estate of: Date of Death, County, Elizabeth Q. Anderson 07/05/2002 Cumberland 357 shares SEC Communications Inc 784 shares Sunoco Incorporated 330 shares Verizon Communications 11,191. 95 27,639.92 12,604.35 TOTAL RECEIPTS OF PRINCIPAL............... 4 1,038,423.96 1,099,376.91 ---------------- ---------------- iii allflrst AUfirst Trust 8 West High Street Carlisle, PA ] 7013-2922 7172406709 .-.1 March 28, 2003 Register of Wills Cumberland County Court House One Court House Square Carlisle, PA 17013-3387 Re: Estate of Elizabeth O. Anderson Form REV-1500 and Inventory #21-2002-0635 Ladies/Gentlemen: Enclosed please find two Pennsylvania Inheritance Tax Return Resident Decedent, Form REV- 1500 for the above-referenced Estate along with a check in the amount of $18,240.85 made payable to the Register of Wills Agent. Also enclosed, please find a copy of the United States Estate Tax Return Form 706 as filed and two recalculated Returns (three pages each) showing the State Death Tax Credit under prior tax law to comply with Pennsylvania Estate Tax calculation rules. Finally, please find the Inventory for the above-referenced Estate. Please acknowledge receipt of the above by endorsing the enclosed copy of this letter and returning it to me. If you have any questions, please feel free to contact me. Thomas E. Morkin Vice President TEM/lt Enclosures AFT.2009 ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-02-635 ESTATE OF ELIZABETH O. ANDERSON, DECEASED ~---------------------------------------- ----------------------------------------- FIRST AND PARTIAL ACCOUNT OF Allfirst Trust Company of Pennsylvania, N.A., Executor -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Date of Death: July 5, 2002 Date of Executor's Appointment: July 12, 2002 Date of First Advertisement of Letters: July 19, 2002 Accounting for the period: July 5, 2002 to April 30, 2003 -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- Purpose of Account: Allfirst Trust Company of Pennsylvania, N.A., Executor, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Allfirst Trust Company of Pennsylvania, N.A. a West High Street Carlisle, PA 17013 (717) 240-6707 OR Caldwell & Kearns 3631 North Front Street Harrisburg, PA 17110-1533 (717) 232-7661 SUMMARY OF ACCOUNT Estate of Elizabeth o. Anderson, Deceased For Period of 07/05/2002 through 04/30/2003 Page Current Value Proposed Distributions to Beneficiaries 21 883,429.35 PRINCIPAL Receipts: Per Inventory Filed 3-5 Net Gain (or Loss) on Sales or Other Disposition 6-7 Less Disbursements: Debts of Decedent 8 Funeral Expenses 8 Administration Expenses 9 Federal and State Taxes 9 Fees and Commissions 10 3,758.76 3,760.00 2,629.10 155,080.37 69,500.00 Balance before Distributions Distributions to Beneficiaries 11 Principal Balance on Hand 12 For Information: Investments Made Changes in Investment Holdings 13-16 INCOME Receipts: This Account 17-18 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements 19 Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand 20 Investments Made Changes in Investment Holdings COMBINED BALANCE ON HAND 2 Fiduciary Acquisition Value 883,429.35 1,099,376.91 9,254.77 1,108,631.68 234,728.23 873,903.45 2,272.50 871,630.95 12,459.32 0.00 12,459.32 660.92 11,798.40 0.00 11,798.40 883,429.35 --------------- --------------- RECEIPTS OF PRINCIPAL Assets as per Inventory Filed: CASH: Allfirst Bank Checking Account #10926747 - Date of Death Balance Accrued interest Allfirst Bank Checking Account #94313377 - Date of Death Balance Accrued interest Board of Pensions of Presbyterian Church - Reissue of three uncashed checks found in home Cash Found In Horne PNC Bank Savings Account #5000962616 - Date of Death Value Accrued interest Reader's Digest - Refund of Subscription Received from Elizabeth Anderson Trust: Ark Money Market Portfolio - Income Cash Accrued interest Ark Money Market Portfolio - Principal cash Accrued interest PERSONAL PROPERTY: 1986 Chevrolet Caprice - Sale Price Brooch & Matching Earrings lOK Gold - Appraised value Brooch, Cameo - Appraised value 3 31,875.57 4.94 1,168.92 0.80 277.14 158.78 2,371.75 0.20 25.41 2,392.82 0.60 15,021.13 3.39 425.00 35.00 5.00 Fiduciary Acquisition Value 53,301.45 Brooch, 14K Gold, Sapphire & Diamond - Appraised value Chain, Double Link, Gold Filled - Appraised value Cuff Links 10K Gold Engraved - Appraised value Diamond Engagement Ring - Appraised value Four Pocket Watches - Appraised value Household Contents - Appraised value Household Contents - Sale Price (not appraised) Household Contents - Sale Price (Appraised) Necklace 14K Gold Coral & Seed Pearl - Appraised value Necklace Sterling Silver and Amethyst - Appraised value Silver Certificate Dollar #A17911040A - Appraised value Six Coins, Gold, 1835, 78, 90; 1900, 09, 25 - Appraised value Three Brooches, 10K Gold and a Brass Brooch - Appraised value Two Gold Wedding Bands - Appraised value Watch, 14K White Gold Pendant Style - Appraised value STOCKS/LISTED: Received from Elizabeth Anderson Trust Account: 2,820 shares Allied Irish Bks PIc Spons ADS 4 60.00 5.00 10.00 1,680.00 575.00 2,272.50 834.50 979.50 35.00 20.00 4.00 540.00 26.00 95.00 50.00 71,444.70 7,651.50 9,182.487 shares Ark Funds Intermediate Fixed Income Portfolio Accrued interest 9,031.388 shares Ark Funds Income Portfolio Accrued interest 9,151.431 shares Ark Funds Short Term Bond Portfolio Accrued interest 9,555.406 shares Ark Funds US Government Bond Portfolio Accrued interest 1,600 shares Fortune Brands, Inc. 1,600 shares Gallaher Group PLC 8,500 shares Philip Morris Companies Inc Accrued dividend 246 shares PPL Corporation 347 shares SBe Communications Ine 784 shares Sunaco Incorporated 330 shares Verizon Communications 91,273.92 56.27 91,217.02 55.54 90,050.08 41. 92 94,216.30 60.13 84,984.00 61,640.00 389,045.00 4,930.00 7,972.86 11,191. 95 27,639.92 12,604.35 TOTAL RECEIPTS OF PRINCIPAL............... 5 1,038,423.96 1,099,376.91 GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL Gain Loss 09/11/02 2,820 shares Allied Irish Bks PIc Spans ADS Net Proceeds 68,789.85 Fid. Acq. Value 71,444.70 2,654.85 09/11/02 1,600 shares Fortune Brands, Inc. Net Proceeds 84,403.37 Fid. Acq. Value 84,984.00 580.63 09/11/02 1, 600 shares Gallaher Group PLC Net Proceeds 68,494.89 Fid. Acq. Value 61,640.00 6,854.89 09/11/02 8,500 shares Philip Morris Companies Inc Net Proceeds 390,762.97 Fid. Acq. Value 389,045.00 1,717.97 09/11/02 246 shares PPL Corporation Net Proceeds 8,142.35 Fid. Acq. Value 7,972.86 169.49 09/11/02 347 shares SBe Communications Inc Net Proceeds 8,464.21 Fid. Acq. Value 11,191.95 2,727.74 09/11/02 784 shares Sunaco Incorporated Net Proceeds 26,590.98 Fid. Acq. Value 27,639.92 1,048.94 09/11/02 330 shares Verizon Corrrrnunications Net Proceeds 9,701. 70 Fid. Acq. Value 12,604.35 2,902.65 09/18/02 1986 Chevrolet Caprice - Sale Price Net Proceeds 425.00 Fid. Acq. Value 425.00 0.00 09/18/02 Household Contents Net Proceeds 834.50 Fid. Acq. Value 834.50 0.00 6 09118/02 10/11/02 10/11/02 10/11/02 10/11/02 Household Contents Net Proceeds Fid. Acq. Value 979.50 979.50 9,182.487 shares Ark Funds Intermediate Fixed Income Portfolio Net Proceeds Fid. Acq. Value 95,130.57 91,273.92 9,031.388 shares Ark Funds Income Portfolio Net Proceeds Fid. Acq. Value 93,926.44 91,217.02 9,151.431 shares Ark Funds Short Term Bond Portfolio Net Proceeds Fid. Acq. Value 91,331. 28 90,050.08 9,555.406 shares Ark Funds US Government Bond Portfolio Net Proceeds Fid. Acq. Value 96,796.26 94,216.30 TOTAL GAINS AND LOSSES/PRINCIPAL........... LESS LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . NET GAIN OR LOSS. . . . . . . . . . . . . . . . . . . . . . . . . . . 7 0.00 3,856.65 2,709.42 1,281.20 2,579.96 19,169.58 9,914.81 9,254.77 9,914.81 08/14/02 08/22/02 08/23/02 08/23/02 08/23/02 08/26/02 08/28/02 09/26/02 09/27/02 10/03/02 12/09/02 02/21/03 03/26/03 03/26/03 08/23/02 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT Bethany Village - nursing home expense 30.00 Bonnie K. Miller, Tax Collector - Lower Allen Township Per Capita Tax due 9.80 Alert Phy. at Bethany Village Medical Expense 39.97 Bankcard Services - balance due 90.70 Verizon Communications - Utility expense 9.00 Life Books - balance due 29.91 MBNA America - balance due 190.08 Reader's Digest - balance due 50.82 Bethany Village - nursing home expense 2,331.40 Heritage Medical Group - miscellaneous medical expense 34.49 Bonnie K. Miller, Tax Collector - Lower Allen Township Per Capita Tax due 11.00 Heritage Medical Group - miscellaneous medical expense 23.59 Internal Revenue Service - Personal Income Tax 553.00 PA Department of Revenue - Personal Income Tax 355.00 TOTAL DEBTS OF DECEDENT............................. FUNERAL EXPENSES Hetrick Funeral Horne, Inc. - Funeral Expense 3,760.00 TOTAL FUNERAL EXPENSES.............................. 8 3,758.76 3,760.00 08/08/02 08/23/02 08/26/02 08/26/02 09110/02 09110/02 09118/02 11/01/02 11112/02 03/26/03 03/27/03 10/01/02 03/26/03 03/26/03 ADMINISTRATION EXPENSES Sollenberger's - fee to title 1986 Chevrolet Chuck Bricker, Auctioneer - Appraisal Costs Caldwell & Kearns - Reimburse for probate fees Caldwell & Kearns - Reimburse Cost of Advertising and Proof of Publication in The Sentinel and Cumberland Law Journal Mountz Jewelers - Cost of Appraisal Putney's Sunaco - Battery replacement, 1986 Chevrolet Brickers Auction - commission on sale of household contents and car Cumberland County Register of Wills - Two Certified Copies of Elizabeth Anderson will US Post Office - postage and insurance to mail photos Cumberland County Register of Wills - Filing and Recording Fees US Post Office - insurance to mail Estate Tax Return postage and Federal 34.50 75.00 894.00 172.07 560.00 101. 78 739.00 4.00 3.85 37.00 7.90 FEDERAL AND STATE TAXES TOTAL ADMINISTRATION EXPENSES....................... Cumberland County Register of Wills - State Inheritance Tax Cumberland County Register of wills - State Inheritance Tax us Treasury - Federal Estate Tax 127,960.00 18,240.85 TOTAL FEDERAL AND STATE TAXES....................... 8,879.52 9 2,629.10 155,080.37 FEES AND COMMISSIONS RESERVE: Allfirst Trust Company of PA, N.A. - Executor's Fee 34,500.00 Caldwell & Kearns - attorney fee 34,500.00 Reserve for Filing Fees 500.00 TOTAL FEES AND COMMISSIONS.......................... TOTAL DISBURSEMENTS OF PRINCIPAL.................... 10 69,500.00 234,728.23 -~---~-------- -------------- Stanley Charles Corneal 04130/03 David Charles Uhazie 04130/03 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Household Contents - one half share distribution in kind Household Contents - one half share distribution in kind TOTAL DISTRIBUTIONS TO BENEFICIARIES...... II 1,136.25 1,136.25 2,272.50 PRINCIPAL BALANCE ON HAND # Units Description Ark Money Market Portfolio Brooch & Matching Earrings lOK Gold Brooch, Cameo Brooch, 14K Gold, Sapphire & Diamond Chain, Double Link, Gold Filled Cuff Links 10K Gold Engraved Diamond Engagement Ring Four Pocket Watches Necklace 14K Gold Coral & Seed Pearl Necklace Sterling Silver and Amethyst Silver Certificate Dollar #A17911040A Six Coins, Gold, 1835, 78, 90; 1900, 09,025 Three Brooches, lOK Gold and a Brass Brooch Two Gold Wedding Bands Watch, 14K White Gold Pendant Style 12 Current Value Fiduciary Acquisition Value or as Noted 868,490.95 868,490.95 35.00 35.00 5.00 5.00 60.00 60.00 5.00 5.00 10.00 10.00 1,680.00 1,680.00 575.00 575.00 35.00 35.00 20.00 20.00 4.00 4.00 540.00 540.00 26.00 26.00 95.00 95.00 50.00 50.00 871,630.95 871,630.95 CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL 1986 Chevrolet Caprice 07/05/02 09/18/02 inventoried sold Allied Irish Bks P1c Spans ADS 07/05/02 09/11/02 2,820 shares inventoried (2,820)shares sold o -------~------ -------~------ Ark Funds Intermediate Fixed Income Portfolio 07/05/02 10/11/02 9,182.487 shares inventoried (9,182.487)shares sold o ------~------- -------------- Ark Funds Income Portfolio 07/05/02 10/11/02 9,031.388 shares inventoried (9,031.388)shares sold o -------------- -------------- Ark Funds Short Term Bond Portfolio 07/05/02 10/11/02 9,151.431 shares inventoried (9,151.431)shares sold o Ark Funds US Government Bond Portfolio 07/05/02 10/11/02 9,555.406 shares inventoried (9,555.406)shares sold o Brooch & Matching Earrings lOK Gold 07/05/02 inventoried 13 Cost 425.00 (425.00) 0.00 71,444.70 (71,444.70) 0.00 91,273.92 (91,273.92) 0.00 91,217.02 (91,217.02) 0.00 -------------- -------------- 90,050.08 (90,050.08) 0.00 94,216.30 (94,216.30) 0.00 -------------- -------------- 35.00 35.00 -------------- -------------- Brooch, Cameo 07/05/02 inventoried 5.00 5.00 -------------- -------------- Brooch. 14K Gold, Sapphire & Diamond 07/05/02 inventoried 60.00 60.00 -------------- -------------- Chain, Double Link, Gold Filled 07/05/02 inventoried 5.00 5.00 -------------- -------------- Cuff Links 10K Gold Engraved 07/05/02 inventoried 10.00 10.00 Diamond Engagement Ring 07/05/02 inventoried 1,680.00 1,680.00 Fortune Brands, Inc. 07/05/02 09/11/02 1,600 shares inventoried (1,600)shares sold 84,984.00 (84,984.00) o 0.00 -------------- -------------- Four Pocket Watches 07/05/02 inventoried 575.00 575.00 Gallaher Group PLC 07/05/02 09/11/02 1,600 shares inventoried (1,600)shares sold 61,640.00 (61,640.00) o 0.00 14 Household Contents 07/05/02 04/30/03 04/30/03 inventoried distributed distributed 2,272.50 (1,136.25) (1,136.25) 0.00 ----~--------- -------------- Household Contents 07/05/02 09/18/02 inventoried sold 834.50 (834.50) 0.00 -~-~---------- ---~---------- Household Contents 07/05/02 09/18/02 inventoried sold 979.50 (979.50) 0.00 Necklace 14K Gold Coral & Seed Pearl 07/05/02 inventoried 35.00 35.00 -------~---~-- -------------- Necklace Sterling Silver and Amethyst 07/05/02 inventoried 20.00 20.00 Philip Morris Companies Inc 07/05/02 09/11/02 8,500 shares inventoried (8,500)shares sold 389,045.00 (389,045.00) o 0.00 -------------- ---~---------- PPL Corporation 07/05/02 09/11/02 246 shares inventoried (246)shares sold 7,972.86 (7,972.86) o 0.00 -------------- -------------- SBC Communications Inc 07/05/02 09/11/02 347 shares inventoried (347)shares sold 11,191.95 (11,191.95) o 0.00 15 Silver Certificate Dollar #A179ll040A 07/05/02 inventoried 4.00 4.00 -----~-------- -------------- Six Coins, Gold, 1835, 78, 90; 1900, 09, 25 07/05/02 inventoried 540.00 540.00 -------------- -------------- Sunoco Incorporated 07/05/02 09/11/02 784 shares inventoried (784)shares sold 27,639.92 (27,639.92) o 0.00 -------------- -------------- Three Brooches, lOK Gold and a Brass Brooch 07/05/02 inventoried 26.00 26.00 Two Gold Wedding Bands 07/05/02 inventoried 95.00 95.00 -------------- -------------- Verizon Communications 07/05/02 09/11/02 330 shares inventoried (330)shares sold 12,604.35 (12,604.35) o 0.00 -------------- -------------- Watch, 14K White Gold Pendant Style 07/05/02 inventoried 50.00 50.00 16 RECEIPTS OF INCOME DIVIDENDS Allied Irish Bks PIc Spons ADS 09/27/02 963.31 Ark Funds Intermediate Fixed Income Portfolio 09/03/02 326.59 Ark Funds Income Portfolio 09/03/02 344.05 Ark Funds US Government Bond Portfolio 09/03/02 359.96 Fortune Brands, Inc. 09/03/02 400.00 PPL Corporation 10/01/02 88.56 Sunaco Incorporated 09/10/02 196.00 TOTAL DIVIDEND INCOME..................... 2,678.47 ---~---------- -------------- INTEREST A11first Bank Checking Account #10926747 08/14/02 closing interest 7.64 A11first Bank Checking Account #94313377 08/14/02 closing interest 1.12 Ark Funds Intermediate Fixed Income Portfolio 09/05/02 10/03/02 11/01/02 53.77 316.29 112 .71 482.77 17 Ark Funds Income Portfolio 09/05/02 10/03/02 11/01/02 55.50 328.75 114.96 Ark Money Market Portfolio 08/12/02 09/03/02 09/05/02 10/03/02 11/01/02 12/02/02 01/02/03 02/03/03 03/03/03 04/01/03 1,215.67 44.65 11.28 620.66 1,080.74 1,034.28 1,003.13 929.66 791.85 857.70 Ark Funds Short Term Bond Portfolio 09/03/02 09/05/02 10/03/02 11/01/02 279.69 49.16 257.65 87.96 Ark Funds US Government Bond Portfolio 09/05/02 10/03/02 11/01/02 58.61 350.36 116.74 PNC Bank Savings Account #5000962616 07/31/02 closing interest TOTAL INTEREST INCOME..................... TOTAL RECEIPTS OF INCOME.................. 18 499.21 7,589.62 674.46 525.71 0.32 9,780.85 12,459.32 04130/03 DISBURSEMENTS OF INCOME Allfirst Trust Company of PA, N.A. - commission on income 660.92 TOTAL DISBURSEMENTS OF INCOME.................. 19 660.92 ------~-~----- ------~------- # Units Description INCOME BALANCE ON HAND Current Value or as Noted Ark Money Market Portfolio 11,798.40 11,798.40 11,798.40 11,798.40 Fiduciary Acquisition Value -----------~~-- -----------~~-- -----------~--- --------------- 20 # Units PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value Fiduciary Acquisition Value or as Noted Stanley Charles Corneal Cash Advance distribution 220,072.33 220,072.33 220,072.33 220,072.33 David Charles Uhazie Cash Advance distribution 220,072.33 220,072 .33 220,072.33 220,072.33 Allfirst Trust Company of Pennsylvania, N.A. Executor of the Estate of Elizabeth O. Anderson For further administration: Cash 440,144.69 440,144.69 35.00 35.00 5.00 5.00 60.00 60.00 5.00 5.00 10.00 10.00 1,680.00 1,680.00 575.00 575.00 35.00 35.00 20.00 20.00 4.00 4.00 540.00 540.00 26.00 26.00 95.00 95.00 Brooch & Matching Earrings 10K Gold Brooch, Cameo Brooch, 14K Gold, Sapphire & Diamond Chain, Double Link, Gold Filled Cuff Links 10K Gold Engraved Diamond Engagement Ring Four Pocket Watches Necklace 14K Gold Coral & Seed Pearl Necklace Sterling Silver and Amethyst Silver Certificate Dollar #A17911040A Six Coins, Gold, 1835, 78, 90; 1900, 09,025 Three Brooches, lOK Gold and a Brass Brooch Two Gold Wedding Bands Watch, 14K White Gold Pendant Style 50.00 50.00 443,284.69 443,284.69 883,429.35 883,429.35 -------------- -------------- 21 AFFIDAVIT Allfirst Trust Company of Pennsylvania, N.Ao, Executor under the Last Will and Testament of ELIZABETH O. ANDERSON, deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the estate have been paid in full; that, to its knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this estate. Allfirst N.A., Executor ~t, ;. YOm(7s.E /J'7orZ/C:;/V Subscribed and sworn to before me this 13~ day of YY\ o...~ ' 2003. ~~~~Ub~~ K~ Notarial Seal Gwendolyn E. Killian, Notary Public Carlisle Bora. Cumberland COunty My Commission Expires Nov. 22, 2004 Member, Pennsylvania Association ot Notaries 22 REQUEST FOR DISTRIBUTION Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution. Allfirst Trust Company of Pennsylvania, N.A., Executor ~~~ {/,p l /lYe.mod Z /Y}OYZjG//V 23 \, ;t?- ?S-..3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 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 REV-15~7 EX ,l,FP (01-03) Recoruc', RNYt' V8'y. <> THOMAS MORKIN ALLFIRST TR CO 8 W HIGH ST CARLISLE "03 MAY 16 of DATE US ESTATE OF DATE OF DEATH FILE NUMBER AlO :4(fOUNTY ACN 05-12-2003 ANDERSON 07-05-2002 21 02-0635 CUMBERLAND 101 ELIZABETH 0 OF PA Clerk PA 170raunberb'lc Amount Remitted ";if:;.. 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF ANDERSON ELIZABETH 0 FILE NO. 21 02-0635 ACN 101 DATE 05-12-2003 TAX RETURN WAS: (Xl ACCEPTED AS FILED CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2, 3. 4. 5. 6. 7. 8. .00 HOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form with your 43,535.01 tax payment. .00 1.055.841.90 (8) 1.099,376.91 Stocks and Bonds (Schedule B) (I) (2) (3) (4) (5) (6) (7) Closely Held Stock/Partnership Interest (Schedule C) Mortgages/Notes Receivable (Schedule D) Cash/Bank Deposits/Misc. Personal Property (Schedule E) Jointly Owned Property (Schedule F) Transfers (Schedule G) Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return (9) (10) 75,344.20 4.462.14 (11) (12) 7Q.Rn;; ~4 1,019,570.57 .00 1,019,570.57 13. 14. Charitable/Governmental BequestSj Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax (13) (14) NOTE: If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) .00 X 00 .00 (16) .00 X 045 = .00 (17) .00 X 12 .00 (18) 1,019,570.57 X 15 152,935.59 (19)= 152,935.59 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 10-02-2002 CDOO1678 6,734.74 127,960.00 04-01-2003 CD002369 .00 18,240.85 TOTAL TAX CREDIT 152,935.59 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. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION I Estates of decedents dying on or before Decelllber 12, 1982 -- if any future.nterest in the estate is transferred in possession or enioYlllant to Class B (collateral> beneficiaries of the decedent after the expiration of any estate for life 01" for years, the Co~monwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral> rate on any such future interest. PURPOSE OF NOnCE: To fulfill the re~uire.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140>. PAYMENT: Detach the top portion of this Notice and sublllit with your pay.ent to the Register of Wills printed on the reverse side. uMake check or money order payable to; REGISTER OF MILLS, AGENT REFUND (CR>: A refund of a tax credit, which was not re~uested on the Tax Return, .ay be re~uested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313>. Applications are available at the Office of the Register of Wills, any of the 23 Revenue Oistrict Offices, or by calling the special 24-hour answering service for forms ordering: 1~800-362.2050; services for taxpayers with special hearing and / or speaking needs; 1-800-447-3020 (TT only). OBJECTIONS: 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 Notice Must obiect within sixty (60) days of receipt of this Notice by; --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, DR --election to have the matter determined at audit of the account of the personal representative, OR .~appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assess~ent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post AssesSlllent Review Unit, Dept. 280601, Harrisburg, PA 1712B-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150U for an explanation of adllinistratively correctable errors. DISCOUNT I If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non~participation penalty is co.puted 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 aNnesty period. This non-participation penalty is appealable in the sallie lIIanner and in the the same tiMe period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST I Interest is charged beginning with first day of delinquencY, or nine (9) 1II0nths and one (I) day frOM the date of death, to the date of payllent. Taxes which became delinquent before January I, 1982 bear interest at the rate of six (6%) percent per annulll calculated at a daily rate of .000164. All taxes which beca.e delin~uent on and after January I, 1982 will bear interest at a rate which will va~ from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Rate Factor Year Rate Factor Year Rate Daily Factor Year 1982 20X .000548 1987 9. .000247 1999 7% .000192 1983 16% .000438 19B8-1991 11X .000301 2000 "" .000219 1984 11% .000301 1992 OX .000247 2001 OX .000247 19B5 13% .000356 1993-1994 7X .000192 2002 '" .000164 1986 10% .000274 1995-1998 OX .000247 2003 5X .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAIO X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess~ent. If payment is llIade after the interest cONputation date shown on the Notice, additional interest must be calculated. /1-'?S:-E ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280&01 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN *' REV-483 EX AFP (OI.03J 11) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-18-2003 ANDERSON 07-05-2002 21 02-0635 CUMBERLAND 201 ELIZABETH 0 . ~ .' ~,: THOMAS MORKIN ALLFIRST TR CO 8 W HIGH ST CARLISLE OF PA Amount Remitted PA 17()'1:3 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ ---------------------------------------------------------------------------------------------------------------- REV-483 EX AFP (01-03) .. NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF ANDERSON ELIZABETH 0 FILE No.21 02-0635 ACN 201 DATE 08-18-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 38.340.00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 146.200.85 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 146.200.85 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEI PT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (- ) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 *IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PURPOSE OF NOTICE; PAYMENT: To fulfill the requirements of Section 2140 (b) of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and SUbMit with your paYMent to the Register of Wills printed on the reverse side. -. Make check or Iloney order payable to: REGISTER OF MILLS, AGENT. REFUND (CR): A refund of a tax credit lIIay be requested by COMpleting an "Application for Refund of PennSYlvania Inheritance and Estate Tax" (REV-ISI3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or froM the Departlllent's 24-hour answering service for forlls ordering: 1-800-362-2050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (IT only). OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS = PENAL TV: INTEREST: Any party in interest not satisfied with the asseSSMent of tax as shown on this notice May object within sixty (60) days of receipt of this Notice by: --written protest to the PA Departllent of Revenue. Board of Appeals. Dept. 281021. Harrisburg, PA 17128-1021. OR --electing to have the matter determined at audit 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. ATTNI Post Assesslllent Review Unit. Dept. 280601. Harrisburg, PA 17128.0601. Phone (717) 787.6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of adrlinistratively correctable errors. The 15% tax amnesty non-participation penalty is cOlllputed 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 non-participation penalty is appealable in the same lIIanner and in the the same tillle period as you would appeal the tax and interest that has been assessed as indicated on this notice. For dates of death on or after 10-3-91. Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of nine (09) Ilonths frOIll the date of death. For dates of death prior to 10-3-91. Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration of eighteen (18) months froll the date of death. Taxes which became delinquent before January I, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which becallle delinquent on or after January I. 1982 will bear interest at a rate which will vary froll calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily '!!!r ~ ~ !!!r ~ ~ "!.!i.!r .....!i!!!..... .f.!..5.l2.!:.. 1982 20% .000548 1987 9% .000247 1999 7Y. .000192 1983 16% .000438 1988-1991 11X .000301 2000 ax .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13X .000356 1993-1994 7X .000192 2002 OX .000164 1986 lOX .000274 1995-1998 9% .000247 2003 5X .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAlLY INTEREST FACTOR --AnY Notice issued after the tax becollles delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest IIIUSt be calculated. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2002-00635 ESTATE OF ELIZABETH OBERLIN ANDERSON, DECEASED ============================================== SECOND AND FINAL ACCOUNT OF Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of Pennsylvania, NA, Executor ================================================================================ Date of Death: JI11y 5, 2002 Date of Executor's Appointment: JI11y 12, 2002 Date of First Advertisement of Letters: JI11y 19, 2002 Accounting for the Period: April 30, 2003 to November 24, 2003 ================================================================================ Purpose of Account: Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of Pennsylvania, HA, offers this account to acquaint interested parties with the transactions that have occurred during this administration. it is important that the account be additional information or questions carefully examined. or objections can be Requests for discussed with: Manufacturers and Traders Trust Company, Successor to A11first Trust Company of Pennsylvania, NA 8 West High Street Carlisle, PA 17013 (717) 240-6707 Or James D. Campbell, Jr. Attorney Identification No. 07051 3631 N. Front Street Harrisburg, PA 17110-1533 (717) 232-7661 SUMMARY Oli' ACCOUNT Estate of Elizabeth Oberlin Anderson~ Deceased For Period of 04/30/2003 through 11/24/2003 Page Proposed Distributions to Beneficiaries 13 PRINCIPAL Receipts: Per Xnventory Filed 3-4 This Account 4 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements: Administration Expenses 5 :Income Taxes 5 Reserves 5 Balance before Distributions Distributions to Beneficiaries 6 Principal Balance on Hand 7 For Information: :Investments Made Changes in :Investment HOldings 8-9 INCOME Receipts: This Account 10 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements 11 Balance Before Distribution Distributions to Beneficiaries :Income Balance on Hand 12 :Investments Made Changes in :Investment Holdings COMBINED BALANCE ON HAND 2 CUrrent Value Fiduciary Acquisition Value 437,646.84 437,646.84 --------------- --------------- --------------- --------------- 17.10 8,038.00 1,000.00 871,630.95 60.30 0.00 871,691.25 9,055.10 862,636.15 440,144.66 422,491.49 15,353.39 0.00 15,353.39 198.04 15,155.35 0.00 15,155.35 437,646.84 =============== RECE~PTS OF PR~NC~PAL AS PER F~RST AND PART~AL ACCOUNT CASH: ARK Money Market Portfolio - Principal Cash as per First and Partial Account stated from 7/5/02 to 4/30/03 PERSONAL PROPERTY: Brooch, Cameo - As per First and Partial Account stated from 7/5/02 to 4/30/03 Brooch & Matching Earrings lOR Gold - AS per First and Partial Account stated fram 7/5/02 to 4/30/03 Brooch, 14K Gold, Sapphire & Diamond - AS per First and Partial Account stated fram 7/5/02 to 4/30/03 Chain, Double Link, Gold Filled - As per First and Partial Account stated from 7/5/02 to 4/30/03 Cuff Links 10K Gold Engraved - As per First and Partial Account stated from 7/5/02 to 4/30/03 Diamond Engagement Ring - As per First and Partial Account stated from 7/5/02 to 4/30/03 Four Pocket Watches - As per Pirst and Partial Account stated from 7/5/02 to 4/30/03 Necklace 14K Gold Coral & Seed Pearl - As per First and Partial Account stated from 7/5/02 to 4/30/03 3 868,490.95 5.00 35.00 60.00 5.00 10.00 1,680.00 575.00 35.00 Fiduciary Acquisition Value 868,551.25 Necklace Sterling Silver and Amethyst - As per First and Partial Account stated from 7/5/02 to 4/30/03 Silver Certificate Dollar #A17911040A - As per First and Partial Account stated fram 7/5/02 to 4/30/03 Six Coins, Gold, 1835, 78, 90; 1900, 09, 25 - As per First and Partial Account stated from 7/5/02 to 4/30/03 Three Brooches, 10K Gold and a Brass Brooch - As per First and Partial Account stated from 7/5/02 to 4/30/03 Two Gold Wedding Bands - AS per First and Partial Account stated from 7/5/02 to 4/30/03 Watch, 14K White Gold Pendant Style - As per First and Partial Account stated fram 7/5/02 to 4/30/03 20.00 4.00 540.00 26.00 95.00 50.00 11/24/03 CASH SUBSEQUENT TO FJ:RST AND PARTJ:AL ACCOUNT 60.30 -------------------------------------------- CUmberland County Register of Wills - Refund of Reserve of Filing Fee of First and Partial Account ($500 less $439.70) TOTAL RECEJ:PTS OF PRJ:NCJ:PAL............... 4 3,140.00 60.30 871,691.25 ============== 07/22/03 08/14/03 10/10/03 10/10/03 DISBURSEMENTS OF PRINCIPAL ADMINISTRATION EXPENSES Airborne Express - OVernight Delivery of Advance Distribution to Stanley Corneal 8.33 Airborne Express - Overnight Delivery of Advance Distribution to David Ubazie 8.77 TOTAL ADMINISTRATION EXPENSES....................... INCOME TAXES Internal Revenue Service - Federal Income Tax Balance Due 7,234.00 Pennsylvania Dept of Revenue - State Income Tax Balance Due 804.00 TOTAL INCOME TAXES.................................. RESERVES cumberland County Register of wills - Filing Fee 1,000.00 TOTAL RESERVES...................................... TOTAL DISBURSEMENTS OF PRINCIPAL.................... 5 17.10 8,038.00 1,000.00 9,055.10 -------------- -------------- Stanley Charles Corneal 07/07/03 David Charles Uhazie 07/22/03 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Distribution - Per Receipt for Pirst and Partial Account Distribution - Per Receipt for First and Partial Account TOTAL DISTRIBUTIONS TO BENEFICIARIES...... 6 220,072.33 220,072.33 440,144.66 -------------- -------------- PRINCIPAL BALANCE ON HAND CUrrent Value Description or as Noted MTB Money Market-Inst 1- Fd #420 419,351.49 Brooch, Cameo 5.00 Brooch & Matching Earrings 10K Gold 35.00 Brooch, 14K Gold, Sapphire & Diamond 60.00 Chain, Double Link, Gold Filled 5.00 CUff Links 10K Gold Engraved 10.00 Diamond Engagement Ring 1,680.00 Four Pocket Watches 575.00 Necklace 14K Gold Coral & Seed Pearl 35.00 Necklace Sterling Silver and 20.00 Amethyst Silver Certificate Dollar 4.00 #A17911040A Six Coins Gold, 1835, 78, 90; 1900, 09, 25 540.00 Three Brooches, 10K Gold and a Brass Brooch 26.00 Two Gold Wedding Bands 95.00 Watch, 14K White Gold Pendant Style 50.00 Fiduciary Acquisition Value 419,351.49 5.00 35.00 60.00 5.00 10.00 1,680.00 575.00 35.00 20.00 4.00 540.00 26.00 95.00 422,491.49 422,491.49 50.00 =============== =============== 7 CHANGES IN INVESTMEN'l' HOLDINGS - PRINCIPAL Brooch, Cameo 05/01/03 as per First and Partial Account Brooch << Matching Earrings 10K Gold 05/01/03 as per First and Partial Account Brooch, 14K Gold, Sapphire << Diamond 05/01/03 as per First and Partial Account Chain, Double Link, Gold Filled 05/01/03 as per First and Partial Account CUff Links 10K Gold Engraved 05/01/03 as per Pirst and Partial Account Diamond Engagement Ring 05/01/03 as per First and Partial Account Four Pocket Watches 05/01/03 as per First and Partial Account 8 Cost 5.00 5.00 ============== 35.00 35.00 -------------- -------------- 60.00 60.00 -------------- -------------- 5.00 5.00 ============== 10.00 10.00 ============== 1,680.00 1,680.00 -------------- -------------- 575.00 575.00 ============== 05/01/03 Necklace 14K Gold Coral & Seed Pearl Necklace Sterling Silver And Amethyst 05/01/03 Silver Certificate Dollar #A17911040A 05/01/03 Six Coins, Gold, 1835, 78, 90; 1900, 09, 25 05/01/03 Three Brooches, 10K Gold and a Brass Brooch 05/01/03 Two Gold Wedding Bands 05/01/03 as per First and Partial Account as per First and Partial Account as per First and Partial Account as per First and Partial Account as per First and Partial Account as per First and Partial Account 05/01/03 Watch, 14K White Gold Pendant Style as per First and Partial Account 9 35.00 35.00 -------------- -------------- 20.00 20.00 ============== 4.00 4.00 -------------- -------------- 540.00 540.00 ============== 26.00 26.00 ============== 95.00 95.00 ============== 50.00 50.00 -------------- -------------- RECEIPTS OF INCOME INTEREST ARK Money Market Portfolio 05/01/03 06/02/03 07/01/03 08/01/03 08/27/03 784.26 808.00 714.25 448.49 132.19 MTB Money Market-Inst I-Fd #420 09/02/03 10/01/03 11/05/03 162.19 251.19 254.42 TOTAL INTEREST INCOME..................... OTHER INCOME ARK Money Market Portfolio 05/01/03 ~ncome Cash as per First and Partial Account stated from 7/5/02 to 4/30/03 TOTAL OTHER INCOME........................ TOTAL RECEIPTS OF INCOME.................. 10 2,887.19 667.80 3,554.99 ============== 11,798.40 11,798.40 -------------- -------------- 15,353.39 ============== DISBURSEMENTS OF INCOME 07/25/03 Manufacturers and Traders 42.86 'l'rust COIl\Pany - Commission 08/25/03 Manufacturers and Traders 26.91 'l'rust COIl\Pany - Comm.ission 09/25/03 Manufacturers and Traders 17.67 'l'rust COIl\Pany - commission 10/27/03 Manufacturers and Traders 15.07 'l'rust COIl\Pany - Commission 10/28/03 Manufacturers and Traders 95.53 'l'rust COIl\Pany - Conanission 'l'O'l'AL DISBURSEMENTS OF INCOME.................. 11 198.04 ============== INCOME BALANCE ON HAND CUrrent Value Fiduciary Acquisition Value Description or as Noted MTB Money Market-Inst I- Fd #420 15,155.35 15,155.35 15,155.35 15,155.35 =============== =============== 12 PROPOSED DISTRIBUTIONS TO BENEFICIARIES CUrrent Value or as Noted Stanley Charles Corneal One Half Share of Residue as per Item IV of the Last will and Testament of Elizabeth Oberlin Anderson, Deceased Principal: ~B Honey Harket-Inst I-Fd #420 209,675.74 Various pieces of Jewelry - Valued at $3140.00 - See Principal Balance (Page 7) - 1,570.00 Fiduciary Acquisition Value 209,675.74 1,570.00 :Income: 211,245.74 211,245.74 ~B Honey Harket-Inst I-Fd #420 7,577.68 218,823.42 218,823.42 7,577.68 David Charles Uhazie One Half Share of Residue as per Item IV of the Last Will and Testament of Elizabeth Oberlin Anderson, Deceased Principal: ~B Honey Harket-Inst I-Fd #420 209,675.75 various Pieces of Jewelry - Valued at $3140.00 - See Principal Balance (Page 7) 1,570.00 209,675.75 1,570.00 .Income: 211,245.75 211,245.75 ~B Honey Harket-Inst I-Fd #420 7,577.67 218,823.42 437,646.84 ============== 13 7,577.67 218,823.42 437,646.84 -------------- -------------- AFFIDAVIT Manufacturers and Traders Trust Company, Successor to Allfirst Trust Company of pennsylvania, NA, Executor under the Last will and Testament of ELIZABETH OBERLIN ANDERSON, deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to its knowledge, there are no claims now outstanding against the Estate; that all taxes presently due fram the Estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this Estate. Trust Company, Successor to Pennsylvania, NA, Executor Thomas E. Merkin, vice President Subscribed and sworn before me this 6 * ~~ day of , 2003. ~Pu~'iJ<~ Notarial Seal Gwendolyn E. Killian, Notary Public Carlisle Boro, Cumberland County My Commission Expires Nov. 22, 2004 Member, lJennsylvarua Association of Notaries 14 STATUS REPORT UNDER RULE 6.12 /\ / l/ oK Name of Decedent: Elizabeth Oberlin Anderson Date of Death: 7/5/2002 Will No. 2002-00635 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: I . 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. I is Yes, state the following: a. account with the Court? Did the personal representative file a final Yes X No b . The separate Orphans' Court No. (if any) for the personal representative's account is : c . Did the personal representative state an account informally to the parties in interest? Yes No X d . Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report . Date: 2/18/2004 Q 1 ~ jY Si~ture James D. Camobell. Jr.. Esauire Name (Please type or print) 3631 North Front Street Harrisbura PA 17110 Address Ifd "0:) P'/P'J20u/:l') uno' . :{J"i8 ( 717 ) - 2327661 Tel.No. Capacity: Personal Representative SI:Zd 6183.:1 t'Q, X Counsel for personal representative SjilP ,~ :0 ::;,' IN THE MA TIER OF THE ESTATE OF ELIZABETH O. ANDERSON, DECEASED JULY 5, 2002 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION : NO. 21-02-635 RECEIPT KNOW ALL MEN BY THESE PRESENTS, that the undersigned, DAVID CHARLES UHAZIE, does hereby acknowledge receipt from Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Executor ofthe Estate of Elizabeth o. Ander~on, of the following: CASH AS PER SECOND AND FINAL ACCOUNT $217,253.42 VALUE OF JEWELRY AS PER SECOND AND FINAL ACCOUNT $ 1,570.00 in full payment of the balance due the undersigned as set forth in the Second and Final Account and Schedule of Distribution of the above-referenced Estate filed December 12, 2003, and Confirmed Absolutely on January 13, 2004. The undersigned authorizes delivery of the jewelry pursuant to instructions below. l { IN WITNESS WHEREOF, the undersigned has caused this instrument to be executed on the IQ day of $<1\ vc< rv, 2004. - ! ~lC DAVID CHARLES UHAZ (SEAL) SPECIAL DELIVERY INSTRUCTIONS: I appoint STANLEY CHARLES CORNEAL as my agent for purposes of receiving my portion of the jewelry, and I authorize the Executor to deliver said jewelry to my agent without any liability to further account for the same. C0C-Gl (please initial) 02-477/67191-1 IN TIIE MAITER OF TIIE ESTATE OF ELIZABETH O. ANDERSON, DECEASED JULY 5, 2002 : IN TIIE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYL VANIA : ORPHANS' COURT DIVISION : NO. 21-02-635 RECEIPT KNOW ALL MEN BY TIIESE PRESENTS, that the undersigned, STANLEY CHARLES CORNEAL, does hereby acknowledge receipt from Manufacturers and Traders Trust Company, successor by merger to Allfirst Trust Company of Pennsylvania, N.A., formerly known as Allfirst Bank, formerly known as FMB Bank, Successor by merger to Dauphin Deposit Bank and Trust Company, Executor of the Estate of Elizabeth O. Anderson, of the following: CASH AS PER SECOND AND FINAL ACCOUNT $217,253.42 VALUE OF JEWELRY AS PER SECOND AND FINAL ACCOUNT $ 1,570.00 in full payment of the balance due the undersigned as set forth in the Second and Final Account and Schedule of Distribution of the above-referenced Estate filed December 12, 2003, and Confirmed Absolutely on January 13, 2004. IN WITNESS WHEREOF, the undersigned has caused this instrument to be executed on the Zo day of .J""NJA.\"-'1 ,2004. WITNESS: 1~114f ~1L- / ~f?? V (SEAL) STANLEY CHARLES CORNEAL 02-477/67410-1 ~>.. of or Wills COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-06Dl REY-75'EX AFP {Dl-OZ> '04 fEB 20 A11 :21 THOMAS MORKIN ALLFIRST TR CO OF PA 8 W HIGH 9.l:c<';" Court CARLISLE Cllm08r~ldlitlb1,3PA 02-24-2004 ANDERSON 07-05-2002 21 02-0635 CUMBERLAND 202 ELIZABETH 0 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this forll with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ..... Rifv=;3ir-Ex--AFP--[oi~-o2i-----j(.-NiiTfcif-oF--DETifRMljjATIO-N-AN-D-AS-SEss-HENir---------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF ANDERSON ELIZABETH 0 FILE NO.21 02-0635 ESTATE TAX DETERMINATION ACN 202 DATE 02-24-2004 1. Credit For State Death Taxes as Verified 28,755.27 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 146,200.85 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 146.200.85 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.! PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act~ Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion reversa side. -- Make check or .oney of this Notice and sub.it with your payment to the Register of Wills printed on the order payable to: REGISTER OF HILLS, AGENT. REFUND (CR): A refund of a tax credit may be requested by co.pleting an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills~ any of the 23 Revenue District Offices or from the Depart.ent's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: Any party in interest not satisfied with the assessment of tax as shawn on this notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Depart.ent of Revenue~ Board of Appeals~ Dept. 281021~ Harrisburg~ PA 17128-1021~ OR --electing to have the matter determined at audit of the personal representative~ OR --appeal to the Orphans' Court Factual errors discovered on this assess.ent should be addressed in writing to: PA Department of Revenue~ Bureau of Individual Taxes~ ATTN: Post Assessment Review Unit~ Dept. 280601~ Harrisburg~ PA I7128-0601~ Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-I501) for an explanation of ad.inistratively correctable errors. The 15~ 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 non-participation penalty is appealable in the same .anner and in the the same ti.e periOd as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter beco.es delinquent at the expiration of one (1) .onth fro. the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January l~ 1982 bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on or after January l~ 1982 will bear interest at a rate which will vary fro. 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 20~ .000548 1992 9X .000247 1983 16~ .000438 1993-1994 7X .000192 1984 11~ .000301 1995-1998 9X .000247 1985 13~ .000356 1999 7X .000192 1986 10~ .000274 2000 8Z .000219 1987 9~ .000247 2001 9X .000247 1988-1991 11~ .000301 2002 6X .000164 --Interest is calculated a. follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. 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