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Home My WebLink About02-0735PETITION FO~/R~_PROBATE and GRANT OF LETTERS Estate of I.a~~L1~°~ ~•... ~x~S~,[-`~~ No. ~ ~ ~ Q ~ ~ 7 3J also known as To: Deceased. Social Security No. 1G~'~-~,c~-Z.~T- Register of Wills fort e County of~~/~~,Ela~ in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut named in the last will of the above decedent, dated ,.~,~,~_~~._ , 19~_ and codicil(~j dated ~~urcyae~ (t,~ t (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in ~ -,.~,-1~.erl~ County, Pennsylvania, with h~~__. last family or principal residence at fn4\ ~~~~~~~. ~~`~ V~ ~ C~.~-tic~~ P A (list street, number and muncipality) Decendent, then ~~_ years of age, died Zl~~- , 19 , at - Except as follows, ecedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a Milling and was never adjudicated incompetent: y/ A Decendent at death owned property with estimated values as follows: (If domiciled in Pa.} All personal property $ ~. Q'~(~~ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ ~"'~~{Zoo °~ situated as follows: l ~tb~~ln~~r~1TCc>~~1e. WHEREFORE, petitioner(s) respectfully request(s) the prof the last will and codicil(s) presented herewith and the grant of letters ~~4o~e~~ (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. V C .D .~.. - -- - ~ x~ ~o ~~ ~~ Na vw ~~ ~,~` l1O`~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1 COUNTY OF~GI ~.~~~L./~lr-~.t~ ~ ~s The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirme~and subscribed ore me t i_s /'Y day of ~' ~G?7VYt!~ ~Z co ~~~i~~L,o egister L jvp. 21-02-0735 Estate of DANIEL L. MASLAND ,Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW AUGUST 16th ~ 2002, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented,before.me, IT IS DECREED that the instrument(s) dated JANUARY 5th, 1999, ('.OT)T('.TT, T)ATF.T) DEGFMBER 1~th200i described therein be admitted to probate and filed of record as the last will of DANIEL L. MASLAND , and Letters TESTAMENTARY are hereby granted io JOHN C . ~M~ISLAND _ ~ - _ FEES Probate, Letters, Etc. ........ . Short Certificates(l Oj ......... . E~~~ CODZC IL ....... . JCP COPIES TOTAL ._ Filed .AUGUST 16,.2002 .., J_ Register of Wills S 410.00 ~ 30.00 ~~- S 468.50 ATTORNEY (Sup. Ct. t.D. No.) ADDRESS PHONE CALLED ATTORNEY AUGUST 16, 2002 :]il)~iCtl~ IiI~ ifs r. - - -. 1 rs. -~ r~~ cerr,Il~ t1~;(~ me .rit_~rrrlatlon here gn~cn ~s correcry~ copied Fray(: an orr,~l3~,r i.Il~~#a~-<.ri~ ~)~ -_ .a ~.~ ~ _ . ~)La{ R~, itlrar. -1'hc ari~~inal certifi<~ue ~~,~ili he ;onuarch'd to nc~ State V'it.~l Records C)~(i~. `ul ~ ~ tr 1-).~~;t i • .~ , WARNING: It is illegal to duplicate this capy by photostat or ph~.rto~~:~F~:. ~ ce' tl;r :StfS ~:crT){icatc,_n.'_.Oil ~ 6607566 Nws.: u Rav. xn) NT NT B, C!.~R~Enfe ~ • ~ C)R~O~b2~..~~ -----AUG --__ 8 2002 ------ ;.,, -~ COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF QEATIi NAME OF DECEOEHT (f,rn. M,ege. LH) ' ~~~~ ~ L i ~ ~5~ ~ SEX SOCML SECURITY NUMBERrvmo< DATE OF DEATH ,MqM. Osy.'7sn ~ ' - - -- x• Male a. 195 - 16 - 2693 a• Au ust 7, 2002 ACE IUn Ommyl UNOER+VEM IINOERI DAY DATE OF BIRTH M nm O ' BIi1THPULE (Cay anC PUCE OF DEATH/Cne cA OMy nne--uY ~nyru v,msnn une~spal 77 MpdM r Oays MtAn r M(nwM p aY bq(I Sept . l b $Uleq fcregn CpunpY) HOSPITAL: OTHER; Yra. .• • E. 1924 ,.Philadelphia P Inpatient ® ERfGApsllsnl ^ DOA ^ w ~ ^ R.w.I,c.^ ;;~ ,^ Hanr COUNTY OF DEATH CrtV. eORO, TWP OF DEATH FACILITY NAME 111 nq mnMOOn. qne seen arb numoarl WAS D E CEDENT OF MSPANIC ORIGIN) RACE -Amnon MOien, Blatt, NTAe. ne. I pp ~- Np CJ Yas ^ M yss Specey CuMn 1e'p•y'M) 4 , , ,~ Cumberland ~ Carlisle Carlisle Regional Medical Center Waiun.NrrloRiean.«~. White- ~ B DECEOEM'SUSUAL000UPATION XINOOF BUSINESSCNDUSTRY YMS DECEDENT EVER IN DECEDENT'S EDUCATION MARITAL ST#U5-ManiM SUi1VMNO SPOUSE IGM W d wbe opts euslq nm1 U. S. AR M E D FORCES) prri NsvM MamiW sYrOpwee s I , , Ill w AI e, qna nuMl Mmel drort:gWe;,sonotlClereNw,.l H yn ^ EN'"."InYlSacaaw CdhOF WwrcWlSpecM s C.1 No Director „Ca t Manufacturi 'tr'n """'" • ++. ,,. 4 ,,. Divorced „- DECEDEM'S MAILING ADDRESS ryr,:el, Gityliorws, gar. ZOCO0e1 DECEDENT'S 601 Devonshire Drive ACTUAL 17a. Sine PA Die ,Te.^ Hs, e.p.e.M Ilya in ~. R SI C Carlisle PA 17013 E DEN E a«.a.n ~ "°"`I°" """' " 0 ,.. ° efi " Cumberland ) "° °K'°n""`e Carlisle ,Te, ne.~ rai,in.cpwEnlilad ~,,, FQHER'S NAME (Fire. M~Oga. us0 . MOTHER'S NAME IFiln. MICCIe. MaiOerl Sgnamel ,., Charles H. Masland II ,,. Beatrice Graham INFORMANT'S NAME (TypaRt»h INFDfiMANi'S MAIUNO ADDRESS IStras1, City/kwn, SIaN, ZpCoesl „~. John C. Masland ,,,. 220 Fineview Road, Camp Hill PA 17011 METHOD aF DISPOSITION ((~~ G•maf L!+ Removal tram Sla,e • DATE OF 01$POSITX3N MoMh.DW. )svl PIACE OF OISPOSRION-Hamad Csmelery, Gsmnory gOeNl Prce LOCATION-Ciry/Tm.n. Stole. ZgCaetr ^ DprrBpll^ OBw (5pacry August 9, 2002 Yorketown Cremtor Y k P ,,,,, x+p. y xm• or A x,a. SIGNAT FU SERVICEL N Oa PE ING SUCH LICEN$ENVMBEfl NAMEANOADDRE35oFFAGLITY Hoffman-Roth Funeral Home ~• :n. 010343-L m. Compass Aemsxaa-c wywnan c.niryirq eysDNldmy 4nowrCgs. MalA OtcurraeallM Ume, Cale ano plsp ranee. LICENSE NUMBER DATE SIGNED O+IYsk+sn b rap av Wabr st lima d wam r ' celaoy uw d WaBI. ISipnnure ant T;nel Marts. DaY Ibrl n`• aas. xx. 11SrrIS 26-14 mIa1WCOmprlW py . P.rePn wlb gwrgArC.. e.am. TIME OF OEATM 7:05 pm DATE PRONOUNCED DEAD (Mq,m. Day, Pearl August 7 2002 M$CASE~FER DTO ME EXAMINERrCORONER) f// J//'"''~e ~• No0 :.. M. , xs. V xT. IART I: Einar IM aiseeees, injuries w complicasiorn which gUaoe IM Ceslh Do rIw eMn IM nrpas o1 eyirlq, sorb as carCiac n rsapirnory arrsal, abate M Man tssun. ~ l+t oM, oN cause an esN Nw Approaimale PART N; Omw Sgni,ksM coneaiornmrluidllNq b Oasm, put . ~ pnwean „o1ltrsllpfn, irlM Urleslt,Mr,ulRe givsnin PART 1. WrEDIATE CAUSE 6•+al ; I awsesa w epneiuarl nlwanrgnwsml-+ a ~~ ~~ OLtE roIOfl ASAC OUE EOF7 SSpMrsisay Yw mereeiproa D. E,w,r, Ywarrgmlmme6ne ( afEro As c NcE ~r...En,«uNDERLrea I • ~ I CAUfEIDswrq•MAY c. f • alai trstrerC ayerb rsnlgel estrn)LAST OUE ro IOR AS A OUENC Of} I • l e. YISLS AN AURWSV PERFORMED? WERE AUTOPSY F7NDING3 AMAII"18LE PRIOR Ta MANNER OF DEATH DATE OF INJURY 71ME OFINJURY INJURY AT WORN) DESCRIBE MgYINJURY OCCURRED. COMPLETION OF CAUSE (MOnm. DaY. barl OF DEQH7 Nahaal ~-- Hemiciee ^ Aq:MeM ^ Pergirq lnwsstgslbn ^ ws ^ NO ^ Yss ^ No rff Yes ^ Ne [~ SlACies ^ CoWOIIq a eerrmmetl ^ ~•~ D0. M• a0e. 900 P F ».. xFa r. UCE O INJURY. AI Iwme, term, wml. IsclorY. ollka LOCATION (Spew. CM/+own, Smtsl pu0drq, Mc. ISpecM) ap.. aa. ~wTInER ICtva oMy on.l 'CEMIFYBM PNYSICtAN /Phyeeran cenay~nq cause d Ceam when andhn phyycrn has gorlwnceC seam asp cgngeleC Item 237 SIGNATUR AND TITLE OF TIFE Ts Ob bets ei mY Anowlse0e, OSSM ettumee eoe b eye eauae(al and malHrr as auhle ..................................................... ^ a,p. '-RONOI/LACING ANO CERTIFYING PHYSKIAN IPhyscan pain yonprncvq oeam arb cMdyrp W cacao U oeaml LICENSE NUMBER DA SIGNED ,Day. Te IM pret OI my MnewNegR, Ceam eesurroe al ma IMne, Bale. arts piste. SM ew to IM ceuse(aI an0 manner ss SleleC .......................... alt. a,0, 'MEDICAL EXAMINER/CORONER NAME ANDA OF PE SO HO PLETED CAUSE D H (hem 27f Typ°or PrrN /AA 1/A~~~ G f~'~D (`Gu A OR the Wais offuminallon anC/orlnvestiga,ion, in my opinion,egNoc<une0 it,h<,Ims. eele, and pieta, anedue,O Vie cause(s)and m.nney a. a,.,.e ' [N !/•~ °~l `W. FAN +/~ ^ ............................................................... . .......................... a,a. a; aa•n LIS ~I~ s7sur~ rob e,~~ P~ NEGISTRAR'$ SM+NATURE AN R . DATE FILED IMOrrm. Day. Iball A F Q ~ aa. . e.~.c . 7A. _ ~~l 6 ~ aoo~ F:\FILES\DATAPILE\WILLS\9763.WIL/clm ~ n LAST WILL AND TESTAMENT OF 21-02-735 DANIEL L. MASLAND I, DANIEL L. MASLAND, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, household goods, and other tangible personal property of like nature (not including cash or securities), together with any existing insurance thereon, to such of my children as are living on the thirty-first day after my death, to be divided among them with due regard for their personal preferences in as nearly equal shares as practical. I direct that any of the foregoing articles not selected by my said children shall be sold at public or private sale by my personal representative (s?, and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. ITEM III: I devise and bequeath the residue of my estate of every nature and wherever situate in equal shares to my children, provided that the share of any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then living issue, such share shall be added to the share or shares for my other children. ITEM IV: I appoint Michael B. Devlin, of Carlisle, Pennsylvania, guardian of any property which passes, either under this Will or otherwise, to a minor and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, provided that this appointment of a guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's support, health and medical care, and education (including college education), or to make payment for these purpases, without expenditure thereof, directly to the minor or to the minor's parent or to any person taking care of the minor. ITEM V: All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. ITEM VI: I appoint my daughter, Leslie C. Masland, Executrix of this my last Will. Should my said daughter fail to qualify or cease to act as Executrix, I appoint my son, John C. Masland, r ~ ~ ~ Executor of this my last Will. Should my said son fail to qualify or cease to act as Executor, I appoint my daughter, Carol M. Gleeson, Executrix of this my last Will. ITEM VII: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this ,S' '` day of ~ KcJ~(' Y` 199` ~~ [SEAL] Daniel L. Masland The foregoing instrument, consisting of this and three (3) typewritten pages, each identified by the signature of the Testator, was on the date thereof, signed, sealed, published and declared by Daniel L. Masland as and for his last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as attesting witnesses thereto. _ r COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND We, Daniel L. Masland, ~.!/ a~//~/ ~V. / (Jl,~)L.,~2 ~~~ , and ~C/19 y LrDrnP`TON the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that he has signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of hisfher knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence . /~) ~ ~~1. ` /~ /~ /l Testator Witness ~,~ Witness Subscribed, sworn to and acknowledged before me by Daniel L. Masland, the Testator, and subscribed and sworn to before me by J ONE ~. ~ tr~L-E~ , -~ and ~ f~2.C~~4 ~~ Ll ~rn P~ N , the witnesses, this ~ ~' day of ~ c~_ 199 ~ . Notary Pu 'c Notarial Seal Corrine L. Myers, Notary Public Carlisle Boro, Cumberland County b.1y Commission Er.;-~;res May 27, 1999 i FIFILFS\UATAFILE\W ILLS\976.codicil 21-02-735 CODICIL I, DANIEL L. MASLAND, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be a Codicil to my Last Will and Testament dated January 5, 1999. 1. ITEM VI of my said Last Will and Testament is hereby deleted and replaced with the following: ITEM VL• I appoint my son, John C. Masland, Executor of this my last Will. Should my said son fail to qualify or cease to act as Executor, I appoint my daughter, Carol M. Gleeson, Executrix of this my last Will. 2. 1999. In all other respects, I ratify and affirm my said Last Will and Testament dated January 5, IN WITNESS WHEREOF, I have hereunto set my hand and seal this /~~ ~ day of ~rar>~i~2 ~~2C,~ -(SEAL) Daniel L. island, Testato SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for a Codicil to his Last Will and Testament dated January 5, 1999, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence ofthe said Testator and of each other. l r-; -. Page 1 of 2 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND 1 We, Daniel L. Masland, ~ ~C" y~2tie l ~ nom. ~ . 1~ P(_ ~~-- and ~'l1 ~l ~ P ~ ~ l/, C't-~,~~ ~1 ,the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as a Codicil to his last Will dated January 5, 1999, and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Codicil as a witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by Daniel L. Masland, the Testator, and subscribed and sworn to before me by J G[C lint, ~ - ,~~ ~ ~~.~.~~- and ~~ 1 ~ ~ ~%i l~ ~~ L~ti~~-~~~~~t ,the witnesses, this ~`~~day of ~2'~-~~-~ , 2000. 1 . ary Public NUTARIAL SEAL CORRINE L. MYERS, Nate-~+ PuW'ic Carlisle Boro. C~mk~rlandCounty M}r Crarr,r~!i~:~'s~?~ ~~r.~ires ~1a~27, 2bo3 Page 2 of 2 Pages estator Il- gf).-;;' c/ REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2002 735 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER MASLAND, DANIEL 195-16-2693 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 08/07/2002 09/16/1924 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 3. Remainder Return CHECK ;' 0","'_. r '"W'~" -," ~ (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Futurlllnterest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) PRJA TE 6. Decedent Diad Testate 7. Decedent Mainta.ined a Living Trust 0 8. Total Number of Safe Deposit Boxes {Attach copy of Will) (Attach acopy of Trust) BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between 0 11. Election to tax under Sec. 9113(Aj 12-31-91 and 1-1-95) (Attach 5ch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS COR- JOHN C MAS LAND 220 RE- FINEVIEW ROAD SPON FIRM NAME (It Applicable) CAMP HILL, PA 17011 DENT TELEPHONE NUMBER OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) 160,000,00 2. Stocks and Bonds (Schedule B) (2) 537,727.00 3. Clostlly Held Corporation, Partnership or Sole-Proprietorship (3) 0.0;0)\: If JO:::: ji 8 4. Mortgages & Notes Receivable (Schedule 0) (4) o .M .. 5. Cash, Bank Deposits & Miscellaneous Personal t. Property (Schedule E) (5) 538,591. QO $: [: 6. Jointly Owned Property (Schedule F) -<: o Separate Billing Requested " I (6) 0.00 0\ " RECA- v PITULA- 7. Inter-Vivos Transfers & Miscellaneous N .,:.... TION Non-Probate Property (Schedule G or L) (7) o <liD. " ..,. 8. Total Gross Assets (total Unes 1-7) (8) 1,236,318.00 9. Funeral Expenses & Admnistrative Costs ISchedule H)(9) 95,434.00 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule 1)(10) 801.00 11. Total Deducllons (total lines 9 & 10) (11) 96,235.00 12. Net Value 01 Estate (Una 8 minus line 11) (12) 1,140,083.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an erection to tax (13) 0.00 has not been made (Schedule J) 14. Net Value Subject to Tax (Une 12 minus Line 13) (14) 1,140,083.00 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amountof Line 14taxableatthespousaltax rate,ortransfersunderSec.911B(a)(1.2) 0.00 x,DO (15) 0.00 - TAX 16. Amountof Lille 14 taxable at lineal rate 1,140,083.00 X .045 (16) 51,303.74 - COMPU- 17. Amountof Line 14 taxable at sibling rate 0.00 )( .12 (17) 0.00 TATION 18. Amountof Line 14 taxable at collatera.l rate 0.00 X .15 (18) 0.00 19. Tax Due (19) 51,303.74 20. ~ I CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT I >> BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND RECHECK MATH<< o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only PA REV-1500 EX (6-00) Decedent's Complete Address: Page 2 STREET ADDRESS 220 FINEVIEW ROAD CITY I STATE I ZIP CAMP HILL PA 17 0 lJ. Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 51,303.74 0.00 50,000.00 2,565.00 Total Credits (A + B + C) (2) 52,565.00 3. Interest/Penalty if applicable D. Interest E Penalty 0.00 0.00 Totallnterest/Penalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WillS, AGENT 0.00 1,261.26 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; ....... . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or. . . . . . . . . . d. receive the promise for life of either payments, benefits or care? .. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . .. . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration ot preparer other than the personal representative is based on information of which preparer has any knowledge. SIGNATURE OF ERS N RESPON B F.OR FILING RETURN D TE Yes No ~ I ~ ~ .. ~ o ADDRESS 220 CAMP HILL, PA 17011 SIGNATURE 011 PREPARER OTHER TflAN REPRESENTATIVE 1'/0'" . U\ \'-u .1'-.- ADDRESS P 0 B 668 CARLISLE, PA 17013 '> For dates of death on or after July 1, 1994and before January 1, 1995, the tax rate imposed on the net value of transfers to orforthe use of the surviving spouse is3% {72 P.S. . 9118(a)(1.1}(i}}. For dates of death on or after January 1, 1995, the tax rate is imposed on the net value of transfers to or fortlle use of the surviving spouse is 0%(72 P.S.!i 9116(a)(1,1}(ii)]. The statute d.2-11.s.n.o.LUOnwJ 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 jf the surviving spouse isthe only beneficiary. For dates of death on or after July 1,2000: Thetaxrate imposed on the net value of transfers 1rom a deceased c hildtwenty-oneyearsofageoryoungeratdeathtoorlortheuseofanatLlralparent, an adoptive parent. or a stepparent of the child is 0% (72 P.S. !i9118(a){1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benefjciaries is 4.5%, except as noted in 72.P.S.!i 9116{1.2) [72 P.S,!i 9116(a){1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. !i 9116(a){1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parerlt in common with the decederlt, whether by blood or adoptiorl. o PA15002 NTF 29758 Copyright 2000 Greatland/Nelco LP- Forms Software Only REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MASLAND, DANIEL SCHEDULE A REAL ESTATE FILE NUMBER 21-2002-735 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or selt, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. 1. 601 DEVONSHIRE DRIVE DESCRIPTION VALUE AT DATE OF DEATH 160,000.00 o PA15021 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright 2000 GreatlandlNelco LP - Forms SoftwarB Only 160,000.00 NTF33299 [,_I,t.. '/cA'i 2DtJ:) Prcpa",d by Date Price Runge Suggest list Price Features - ..-- List Pflce Sold Price Sold Dille Days on Market Style__ Bedrooms Biltlls # Rms abv Grade Exterior S'Iua!.,,-Footage Garage Agn CondllJon Ij"ating A/fCond Kitchen Basemenr Extra Features: Deck/POllio/Porch ---~ Clr~place Lot -------.-_..- Loca/lon Obsolescence Orher AdjustedPrrce 14: '2; 7l7-7bl 1 Ll']::; ,J",~l,i-' !jl-\Ul.::;;----<u'j Sheet1 Competive Market Analysis Prepared for: Masland Please see disclosure statement on previous page Keith Sealover, GRI 4118/03 $160,000 to $169,700 $169,700 Subject: Sale #1 Sale #2: Sale #3' 601 Devonshire Blvd 612 Devonshire Blvd 628 Devonshire Drive 1011 Sadler Drive Sale No.1 189,900 185,000 4/29/02 72 split level traditional 4 4 21 3,1 8 8 Brick/alum Brick 2094 2314 2 car 1 car 1 960's 1965 v good v good GHAwbkup GHWBB CA" window standard standard half yes/finished shelves rec rm, off acc off gar bath bkup gen ab 1 st flr mast bltinstrcab wd fir 4 2 waterfalls ceil fan sm pond fenced-wood bay window beamedceil storageshed fresh paint newcarptlrldr deCk,patio 1 patio 2 35 acre Mooreland Page 1 REV-1503 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MASLAND, DANIEL SCHEDULE B STOCKS & BONDS FILE NUMBER 21-2002-735 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION ,. NATHAN & LEWIS BROKERAGE ACCOUNT 2 274 SHARES NFSC STOCK FROM DEMUTUALIZATION VALUE AT DATE OF DEATH 530,343.00 7,384.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 537,727.00 o PA15031 NTF33300 Copyright2000 Greatlal1d/Nelco LP- Forms Software Only :-;, " " " , ,'': " ,', -, , ~: " " .s ~ "" '~ , " ~i !i go -40&. ~ ~l I ~j II ... o .= Ul Q. (\l c: IJ) c: o += (\l (,J .2 <( ,,- o ~ "", ~:J! u" , t~ ~.. 8 .:,0 I-:E >:E IlClCi .... ~-6:O ',il' ,- 0 .:: .~~ ::~ ~ ~ ... 41 Ul Ul < N g 12 '" o o B~ '0 E .0 E g <- c~ ." 0.0' . " 'iij > 'iij 0. 'u '2 " ... c: .!! U 't:I f"i c CO .; . Ui 1m , W' !CO .:E .ril . . ,j! I Xi:.. ~(,) -g, '~~ "- :I: @ jGl J,Q '.j . CO "- It,. ~1II :; )1 "- REV-150B EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER MAS LAND , DANIEL 21-2002-735 Indude proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM NO. 1. ORRSTOWN 2 ORRSTOWN 3 VEHICLE 4 HOUSEHOLD & PERSONAL EFFECTS 5 AUTO INSURANCE REFUND 6 LONG TERM CARE INSURANCE REFUND 7 TRAVELERS CHECKS 8 INSURANCE PREMIUM REFUND - UNION BANKERS 9 IRA - NATHAN & LEWIS - SEE ATTACHED DESCRIPTION BANK - CHECKING -ACCT #108005689 BANK - ACCT # 103003959 VALUE AT DATE OF DEATH 12,594.00 48,266.00 60,000.00 4,925.00 671. 00 385.00 635.00 1,285.00 409,830.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 538,591.00 o PA150Bl NTF33305 Copyright 2000 Greatland/Nelco lP - Forms Software Only / / ~~ ORRSTOWN BANK Date 9/05/02 PRIMARY ACCOrJNT ENCLOSURES page 1 108005689 1 1..,111..,'1',..,.,'1..1'".11,.'1..1'",.1.'.11......11,,11.1 DANIEL L MASLAND LESLIE C MASLAND 601 DEVONSHIRE DRIVE CARLISLE PA 17013-3605 C H E C KIN G A C C 0 U N T S CARRIAGE CLUB OPP W/SAFE ACCOUNT NUMBER PREVIOUS BALANCE DEPOSITS/CREDITS 4 CHECKS/DEBITS SERVICE FEE INTEREST PAID CURRENT BALANCE 1 9/05/02 31 10,641. 72 10,641.72 4.08 0.45% 30.32 108005689 12 , 594 .2:z .00 5,315.29 .00 4.08 7,283.06 NUMBER OF ENCLOSURES Statement Dates 8/06/02 thru DAYS IN THE STATEMENT PERIOD AVERAGE LEDGER AVERAGE COLLECTED Interest Earned Annual Percentage Yield Earned 2002 Interest Paid ACTIVITY IN DATE ORDER DATE DESCRIPTION 8/14 PHONE BILL SPRINT-PA(12) PPD 8/20 ELEC BILL PP PPD 8/22 UGI BILL UGI UTILITIES PPD 8/26 MISCELLANEOUS DEBIT 9/05 Interest Deposit TRACE NO 007527307 AMOUNT 45.05- BALANCE 12,549.22 040332107 219.57- 12,329.65 537174011 50.67- 12,278.98 002084750 5,000.00- r 4.08 ~'1V GS~ ~~T 7,278.98 7,283.06 \.-.%l $11\f\5n\~;:i~JT ro~ l:l\-N\ct\eLlF..\~ /tt..Lw.}..Yl tI~~. ORRSTOWN BANK ORRSTOWN. PENNSYLVANIA 17244 DANIEL L MASLAND 601 DEVONSHIRE DRIVE CARLISLE PA 17013-3605 Date 8/15/02 PRIMARY ACCOUNT ENCLOSURES Page 1 103003959 C H E C KIN G A C C 0 U N T S MONEY MAKER CHECKING ACCOUNT ACCOUNT NUMBER PREVIOUS BALANCE 1 DEPOSITS/CREDITS 8 CHECKS/DEBITS SERVICE FEE INTEREST PAID CURRENT BALANCE 103003959 .00 51,215.21 3,332.73 .00 63.37 47,945.85 CHECK SAFEKEEPING Statement Dates 7/17/02 thru DAYS IN THE STATEMENT PERIOD AVERAGE LEDGER AVERAGE COLLECTED Interest Earned Annual Percentage Yield Earned 2002 Interest Paid 8/15/02 30 49,392.04 49,392.04 63.37 1.57% 63.37 ACTIVITY IN DATE ORDER DATE DESCRIPTION 7/17 DEPOSIT 7/26 CHECK 7/26 CHECK 8/01 CHECK 8/01 CHECK 8/02 CHECK 8/06 CHECK 8/09 CHECK 8/13 CHECK 8/15 Interest 2502 2500 2503 2501 2505 2504 2506 2507 Deposit TRACE NO 004085430 004056480 002011590 004031690 002040190 005073670 003029800 002016570 002053720 AMOUNT 51,215.21 600.00- 901.99- 21.44- 417.80- 1,000.00- 8.00- 333.50- 50.00- 63.37 BALANCE 51,215.21 50,615.21 49,713.22 49,691.78 49,273.98 48,273.98 48,265.98 47,932.48 47,882.48 47,945.85 DATE 7/26 8/01 7/26 8/01 * Denotes --- CHECK SUMMARY AMOUNT REFERENCE 901.99 002011590 417.80 002040190 600.00 004056480 21.44 004031690 check numbers CHECK NO 2500 2501 2502 2503 missing DATE 8/06 8/02 8/09 8/13< CHECK NO 2504 2505 2506 2507 AMOUNT 8.00 1,000.00 333.50 50.00 REFERENCE 003029800 005073670 002016570 Q02053720 ~ [~ tJ> U .. . ~ o ~. "'f .!!. ~~ ...i ~ ",,E e c:i '" ,S 1 1 ~! ~ ,. II - o .::. Vl Q. III C UJ c o ;:: III () .2 < - ell Vl Vl <I: - c .! u 'tl :: .. .0; ! .. 1:= 1 ' .u "- U . .. rill "- ~ '" ~..'" '-, ..., '" ... N . ... ... oJ. '" ... o X tll f- c . E E . ~ '"3" . ~ ~~ >>-- ~ ..VJ ~51 o .. : z a..C::: 'tl c .. 0; .. ::e 'ii '2 .. c 1: .!l1 (J ~- lU~.:: 5 Ill'" ::E:E~ , '" M .,; :C"l .... .,; N .. "C -~ "'0 .su- " '" N '" i'l -!;l ~.;. .. ". ::. ..~. ~ ':~; !- ~ o "( .... ." ""8 ;;; :.:. lO. "'W "C u.. "" '5 0- w .!i '" ::i: ."" >- ,,"!i "':'(I].a:c m:::l:.:Jcn '" .~ 'u ;j 'j :, .~ ~ '.. ~~ '~ /ij , ...... .... .. .N ::\0 '" '.' ~ f;~ ~k ,,; ~ -J .~ :!i~c ~~] . 0 :~ 0 u ":: 0.:2 " ~:::: ff ~ ~ ..".. " -J "3 .:;":.:':.Q';oC! ,I: .~ .~ ~ ~~ ", ,~: i ~ ;~: il.. ~, u .. ~ .... ~"" e':; :..8tff '" ::! :'0 w REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MASLAND, DANIEL SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2002-735 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION A. FUNERAL EXPENSES: 1. HOFFMAN ROTH FUNERAL HOME AMOUNT 2,689.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) JOHN C MASLAND Social Security Number(s)fEIN No. of Personal Representative(s) Street Address 220 FINEVIEW ROAD City CAMP HILL S,.tePA Zip 17011 75,000.00 Year(s) Commission Paid: 2003 2. 3. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 0.00 0.00 4. Probate Fees 469.00 5. Accountant's Fees Name: BOYER & RITTER 5,000.00 6. Tax Return Preparer's Fees 0.00 7. REAL ESTATE TAXES 9 ADMINISTRATIVE COSTS 10 MOVING & HAULING 11 PROPERTY MAINTENANCE 12 TAX PREPARATION - FINAL RETURNS OF DECEDENT 13 REAL ESTATE TAXES 0.00 1,630.00 286.00 9,145.00 410.00 805.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 95,434.00 o PA15111 NTF33308 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MASLAND, DANIEL Include unreimbursed medical expenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2002-735 DESCRIPTION AMOUNT 1. LAWN SERVICE 2 DECEDENT CHECKS CLEARING AFTER DEATH 3 DTILITIES 4 LAWN SERVICE 5 CHECKS CLEARING AFTER DEATH 0.00 0.00 364.00 53.00 384.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 801.00 o PA15121 NTF33309 Copyright 2000 Greatland/Nelco lP - Forms Software Only REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 2J.-2002-735 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE MASLAND, DANIEL ,. MASLAND, JOlIN C 220 FINEVIEW ROAD CAMP HILL, PA J.70J.J. SON 380,028.00 2 ~SLAND, LESLIE C J.34 PARKER STREET CARLISLE, PA J.70J.3 DAUGHTER 380,028.00 3 GLEESON, CAROL M 874 WHITE OAK ROAD ~EIM, PA J.7545 DAUGHTER 380,027.00 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE ,. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBS. ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) 0.00 o PA15131 NTF33293 Copyright 2000 Greatland/Nelco LP - Forms Software Only \, COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF DETERMINATION AND HARRISBURG, PA I7IZ6-Bbol ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER REV-756 EX RFP (01-027 ~..,- DATE 03-15-2004 {/~~~, ESTATE OF MASLAND DANIEL L ~~DATE OF DEATH 08-07-2002 FILE NUMBER 21 02-0735 ~Q~ ilAt; 1Z ~ ~cq~~TY BERLAND JOHN C MASLAND p 202 220 FINEVIEW RD Amount Remitted CAMP HILL PA 17011 ~;ti; MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES ~ ---------------------------------------------------------------------------------------------------------------- REV-736 EX AFP (01-02) ~~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ** ESTATE OF MASLAND DANIEL L FILE N0.21 02-0735 ACN 202 DATE 03-15-2004 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 34,582.04 48,738.55 00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: 48,738.55 .00 .00 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID *IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 (IF TOTAL DUE IS LESS THAN S1, 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.) NuwNU~t ur NOTICE: To fulfill the requirements 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 submit with your payment to the Register of Wills printed on the reverse side. -- Make check ar money order payable to: REGISTER OF NILLS, AGENT. REFUND (CRI: A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Dffice of the Register of Wills, any of the 23 Revenue District Offices or from the Department'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: Any party in interest not satisfied with the assessment of tax as shown on this notice may object within sixty C601 days of receipt of this Notice by: --written protest to the PA Department 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 tc the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return far a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. PENALTY: The 15% tax amnesty non-participation penalty is computed an 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 manner 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: Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notice of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent an or after January 1, 1982 will bear interest at a rate whi ch will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 thrcugh 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1988-1991 11% .000301 2001 9% .000247 1983 16% .000438 1992 9% .000247 2002 6% .000164 1984 11% .000301 1993-1994 7% .000192 2003 5% .000137 1985 13% .OD0356 1995-1998 9% .000247 2004 4% .000109 1986 10% .000274 1999 7% .000192 1987 9% .000247 2000 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUlIBER 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 assessment. If payment is made after the interest computation date shown on the Notice, additicnal interest must be calculated. ~, . , ~~., l~ ~~~ ~ ~-' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA I7128-0601 JOHN C MASLAND 220 FiNEVIEW RD CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN REY-483 EX AFP (01-03J DATE 08-18-2003 ESTATE OF MASLAND DANIEL L DATE OF DEATH 08-07-2002 FILE NUMBER 21 02-0735 ~'~OUNTY CUMBERLAND ACN 201 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NDTE: 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 CO1-03~ ** NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF MASLAND DANIEL L FILE N0.21 02-0735 ACN 201 DATE 08-18-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: 46,469.38 48,738.55 .00 48,738.55 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID CIF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION DF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE ,00 (IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) VOTICE: To fulfill the requirements of Section 2140 (61 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 submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF KILLS, AGENT. REFUND CCR): A refund of a tax credit may be requested 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 District Offices or from the Department'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 CTT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may ob,7ect 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, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans" Court. ADMIN- ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment 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 administratively correctable errors. PENALTY: 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 manner 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: 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) months from 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 from the date of death. Taxes which became delinquent before January I, 1982 bear interest at the rate of six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on ar after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The apvlicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Y_ar Rate Factor Y_ar Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~ , -i REV 1470 EX (6-88) .~, ~~'~~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 NTS Masland, Daniel Daniel Heck INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER 2102-0735 201 ITEM SCHEDULE NO, EXPLANATION OF CHANGES The maximum "State Death Tax Credit' has been recalculated according to the revisions to the Pennsylvania Estate Tax as revised by ACT 89 of 2002. This revision is effective for decedents dying on or after July 1, 2002. Row Page 1 /~-fi~~-~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISIDN DEPT. 280601 HARRISBURG, PA 17128-0601 JOHN C MASLAND 220 FINEVIEW RD CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX ~FP (O1-V3) DATE 06-30-2003 ESTATE OF MASLAND DANIEL L DATE OF DEATH 08-07-2002 FILE NUMBER 21 02-0735 ;? + '; ~ OUNTY CUMBERLAND ~~, ;. u:_ ter., ,. ~-~ 101 ACN Amount Reni#ted PA 17011' ~-_ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insur® proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE __~___ RE_TAIN LOWER P_ORTI_ON FOR YOUR RECORDS __-~ _____________________ REV-1607 EX AFP (01-031 ~** INHERITANCE TAX STATEMENT OF ACCOUNT ~*~ ESTATE OF MASLAND DANIEL L FILE N0. 21 02-0735 ACN 101 DATE 06-30-2003 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-09-2003 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 51,303.74 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID 11-04-2002 CD001810 2,565.19 50,000.00 06-12-2003 REFUND .00 1,261.45- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. * IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, 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. ) 51,303.74 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND CCR): A refund of a tax credit, which was not requested an the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREV-1313). Applications are available at the Office of the Register of Mills, any of the 23 Revenue District Offices or from the Department'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). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three C3) 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 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent hefare January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will hear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates far 19$2 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% ,000247 1999 7% .000192 1983 16% .000438 1988-1991 11% ,000301 2000 S% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% ,000192 2002 6% .000164 1986 10% .000274 1995-1998 9% ,000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax hecames 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 must be calculated. 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 JOHN C MASLAND 220 FINEVIEW RD CAMP HILL REV-1547 IX AFP (01-03) DATE 06-16-2003 ESTATE OF MASLAND DANIEL L DATE OF DEATH OS-07-20D2 FILE NUMBER 21 02-0735 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS 1 ---------------------------------------------------------------------------------------------------------------- REV-1547 EX AFP CO1-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MASLAND DANIEL L FILE N0. 21 02-0735 ACN 101 DATE 06-16-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 1b0,000.D0 NOTE: To insure proper 2. Stocks and Bonds (Schedule 87 (2) 537,727.00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 538,591.0 0 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets fig) 1 , 236, 318.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 95,434.00 9. Funeral ExpenseslAdm. Casts/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 801.00 11. Total Deductions C11) 96.235.00 12. Net Value of Tax Return (12) 1, 140, 083.00 13. Charitable/Governmental Bequests; Non-elected 9113 Tru sts (Sch edule J) (13) .D 0 14. Net Value of Estate Subject to Tax (14) 1,140,083.00 NOTE: If an assessment was issued previously, lines 14, 15 andlor 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: .00 00 .00 15. Amount of Line 14 at Spousal rate Ily) X = 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1 , 140 , 083.00 X 045 = 51 , 303.74 17. Amount of Line 14 at Sibling rate C17) • 00 X 12 = . 00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .OD 14. Principal Tax Due rwv rornTT~. Clq)= 51 , 303.74 PAYMENT DATE RECEIPT NUMBER D SCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PALO 11-04-2002 CD001810 2,565.19 50,000.00 PA 1710.11_ ti ~ .1'!'~ t TOTAL TAX CREDIT 52,5b5.19 BALANCE OF TAX DUE 1,261.45CR INTEREST AND PEN. .00 TOTAL DUE 1,261.45CR ^ IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN 81, 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.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth 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 NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: 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 money order payable to: REGISTER OF HILLS, AGENT REFDND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District 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 object within sixty {60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Baard of Appeals, Oept. 281021, Harrisburg, PA 17128-1021. OR --election to have the matter determined at audit of the account of the personal representative. OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment 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 administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a Five percent C5%) discount of the tax paid is allowed. PENALTY: 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 manner 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: Interest is charged beginning with first day of delinquency, or nine C9> months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9Y. .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUlIBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. a CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Daniel L. Masland Date of Death: August 7, 2002 Will No. 000735 of 2002 To the Register: Admin. No. 2002-00735 I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans" Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on August 22, 2002. Name: Leslie C. Masland Carol M. Gleeson John C. Masland Address: 134 Parker Street Carlisle, PA 17013 874 White Oak Road Manheim, PA 17545 220 Fineview Road Camp Hill, PA 17011 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE c Date: ~ Z Signature John C. Masland Name (Please type or print) 220 Fineview Road Camp Hill, PA 17011 Address _ 717-763-7211, :X 2652 Tel. No. Capacity: X Personal representative Counsel for personal representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: MASLAND JOHN C 220 FINEVIEW ROAD CAMP HILL, PA 1701 1 (old PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11-96) NO. CD 001810 ACN ASSESSMENT AMOUNT CONTROL NUMBER ESTATE INFORMATION: Ssiv: 195-16-26s3 FILE NUMBER: 2102-0735 DECEDENT NAME: MASLAND DANIEL L DATE OF PAYMENT: 1 1 /04/2002 POSTMARK DATE: 00/00/0000 CouNTY: CUMBERLAND DATE OF DEATH: 08/07/2002 REMARKS: JOHN C MASLAND CHECK#109 SEAL 101 ~ $50,000.00 TOTAL AMOUNT PAID: INITIALS: CW RECEIVED BY: MARY C. LEWIS $ 50, 000.00 REGISTER OF WILLS REGISTER OF WILLS Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF eel.'" ~~vl C{ V\C\ COUNTY, PENNSYLVANIA Name of Decedent: jJ" r I ,Y,o A _ (o...s ~ W<?\ '" Date of Death: 6J-) CJr ?J.OO S File Number: (JOG 5 ~ 007 "3 S Pursuant to Pa. O.c. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: . . . . . . . . . . . . . . . . . . .. DYes ~ 2. If the answecis No, state when the personal representative reasonably believes that the administration will be complete: MeA) 1;).00 r 3. If the answer to No.1 is YES, state the following: a. Did the personal representative file a final account with the Court? . . . . . .. DYes D 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? ............................... DYes DNo d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. .. - D{ (3Q{200 7 l,-- 1 ~ J Dale ";::,' ('-) Capacity: DPersonal Representative ~1se] I' -Scoff w . MOf'Y'UcM Name of Person Filing this Form PoBc'}l ~3A Address N f lA) J) I (I crM h eC~ ~A- 1'/ [) b &-- ( 7 \ / ) 5<6 if - d- 3 Ou Telephone Form RIY-/O rev. 10.13.06