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Home My WebLink About02-0905 Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of CLARENCE Z. MUSSER No. al-o~-qo5 also known as Late of UDDer Allen TownshiD. Cumberland County. PA , Deceased Social Security No. 162-22-4344 ( Petilloll8l(s),wholsIare18 years of8(/florolder,apply(ies)lor. (COMPLETE "A" OR "B" BELOW:) .. A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut2L- named in the Last Will of the Decedent, dated March 13. 1987 and codicil(s) dated N/A staterelev!llltcircumstanc:es,e.g., renunciatian,dealhofexec:uIor, etc. Except as follows, Decedent did not marry. was not divorced. and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjUdicated incompetent: l;i B. Grant of Letters of Administration (c.t.a.,d.b.n.c.l.a.:penlIentfIlIe;duranteabsentia;duranktminoritata) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I .. (COMPLETE IN ALL CASES:) Attach additional sheets If necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at Messiah Villaae. P.O. Box 2015. Mechanicsbura. Cumberland Countv. Pennsvlvania 17055 (liststreet,l'ltlmbllral'ldmunicipally) Decedent, thenJ&... years of age, died October 3.2002, at Messiah Villaae. UDDer Allen TownshiD. Cumberland Countv. PA 17055 (Location) Decedent at death owned property with estimated values as follows: ~S tCJ 00 0 (If domiciled in PAl All personal property ............................................... $ , ~ (If not domiciled in PA) Personal property in Pennsylvania............................. $ , (If not domiciled in PAl Personal property in County. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ Value of real estate in Pennsylvania. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . $ Total........................................................................... $ ~~t? "c;(},t7C7 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 undersi ned: Typed or printed name and residence Robert J. Musser 23 Creekview Drive, Carlisle, PA 17013 FOfTl'IRW-1Page1of2 (DauptWJCounty-Rev.9I'a2) /7- 93-A Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland e foregoing Petition are true and resentative( s) of the Decedent, Sworn to and affirmed and subscribed before me this 7 th day of October ,2l!P?'AU-/U P~mtNh-'.4t~.~ Donna ~tv ~~ -DECR~ OF REGISTER Estate of Clarence Z. Musser Deceased No.21-2002-905 also known as Social Security No: 162-22-4344 Date of Death: October 3, 2002 AND NOW, October 8th , 2002, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters. Testamentary D of Administration (c_l.a.: d.b.n.c.l; pendent.I~.:duranl.3bs"ntia; durante minortate) are hereby granted to Robert J. Musser in the above estate and thatthe instrument(s), if any, dated March 13. 1987 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters.......................... . Short Certificate(s).)q.... R . t. 1 enuncla Ion.................. Affidavit ( )................. Extra Pages (3 )............ Codicil.......................... JCP Fee........................ Inventory & Tax Forms... Other............................ TOTAL................ Form RW-, Page2of2{Daupllin CoLriy-Reo\r. 9192) $ 305.00 S~egl?3}~~:~~~~. $ 30.00 $ 5.00 $ $ 9.00 $ $ 5.00 $ $ Attorney: I.D. No: Jeffrev A. Ernico. Esauire 07981 Address: 3401 North Front Street, P.O. Box 5950 Harrisbura. PA 17110-0950 Telephone: 717-232-5000 DATE FILED: October 7th,2002 10/8/02 307'" $ 354.00 CALL ATI'ORNEY ON Hl0~,805 RF\' 9/86 This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. Sha)~rl:tlJ.ibY\1~ Local Registra~ fJ- I d"V- Fee for this certificate, $2.00 p 8617357 OCT 04 2002 Date - -- z ..... I COMMONWEALTHOFPEHNS'rtMNfA 'l' DEPII.RTM!HT 01" Hnt.TH. \'!TAL RECORDS' .' CERTIFICATE OF DEATH - ....". "~''''' '" .,.,. -~~ --~ ltl(IS.1Q""'.2Nr .T1'-,,'," . - ~- - . ~Cullberland Co. Upper Allen Twp. .......,......<1. 1.-. Hale 1.162' llUCI:OI'OlA'Mo- 22. . ORIOI'_-,o.,.~ .~, -.. 'Cc).bb,'r.3i '(j.oo<)..' ...- '5 - .... .--,- - -~-..~ _0 '.0...,. . _0- _ I1essiah Vi11ap. P.O. Box 2015 '11. Mechanicsburs. PA 17055 ........._ll'ftI._'-- Irvin Musser .~ N - --. Cumberland ....." m.O::",-=-,:::.. WOTMIlnI_,.....-._*""- Naolll1 Zercher .~ -. "".'- 23 Creekview.Drive. Carlisle,. PA .- .- --- -- 1 \l1do1ied ,naLJ___.. l1nnp.T White -, ....... .~--- oI...::.~,,===r 1t Teacher 1 ~'--~lSJ-.~.""z-.~ Al1p.n Tovn!ilh1n - "'"-"01__0 o '-'- October 7. 2002 ._- 17013 .. ~ i PD-012975 L "-:"'7...~--""'''''--''''-' Grantham Hemorial Park - ~ 1'Imeral R::.e lD:. ni.~. DUlsbJ ~- - "'- Grllntham. PA 17023 PA 17019 - - :0 6100:t. ...-...__..___.._o....._....._oI~_._..--.,-._..__ u....,__..__ .0 -)If C~ '==-' l--_ i -. or. _..........._.. ...........1It...~_.......~1. ...... "" DUE 1CIl...... DUE'IOICIl...." 0I'l: - - --..-.. ~~- ~..... -~ - - QI. o o -~~ '-'- -~~ ~.~ ~_IN.\IIITCICO..Il'II'8I. - -- o o o '.,"..' .. D lIIoO 11~1,I"MI ..~'. ',' .0 _0 - c.........-...- I ~ ~ , __N/IlCl/l'l'l'\'WlO_~_-.......__~.~d_ ___..._oII",,---..__oII..--.-._.......__...~_._......................... ......,.. '-.-.'-' '.' ",' ....... ~-::,~....-.......;......;....-.__OI_~._._/lIMe.__I._....M(.I_ ..,-..--.........................................................~...................................... ... o ~ "f'<> ~ LAST WILL AND TESTAMENT OF CLARENCE Z. MUSSER ~1.-2002-905 I, CLARENCE Z. MUSSER, of the Township of Upper Allen, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be convenient- ly done. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my wife, HELEN A. MUSSER, also known as HELEN B. MUSSER, absolutely and uncondi- tionally. 3. In the event that my wife, HELEN A. MUSSER, should predecease me, or should she die at about the same time as I do, such as in an accident common to both of us, or should she fail to survive me for a period of thirty (30) days, then in any of such events, I direct the settlement and distribution of my -1- estate to be made in the following manner, to wit: a.) Recognizing God's blessings to us during our lifetime, I hereby give and bequeath ten (10%) per cent. of my estate as a tithe in appreciation of said blessings, to charitable organizations, subject to the provision how- ever, that in making payment and distribution of this be- quest, the same shall be paid over and distributed to those charities chosen as beneficiaries and recipients thereof by my three (3) children, hereinafter named, each of whom shall have an equal voice in making such selec- tions, that is to say, that one-third of this bequest shall be paid over and distributed to those charities selected by each of my children in their individual capa- city, and should any of my children predecease me, then his or her right to so select or designate a charity or charities who shall receive one-third share of this be- quest shall be made by the survivor or survivors of said three (3), in equal proportions, where applicable. b.) I give and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and whereso- ever the same may be situate, to my three (3) children, to wit, my daughter, ANNE MUSSER HONEYWELL, my son, ROBERT J. MUSSER, and my son, DAVID L. MUSSER, share and share alike, per stirpes. -2- LASTLY, I nominate, constitute and appoint my wife, HELEN A. }IDSSER, Executrix of this, my Last Will and Testament, and should my said wife predecease me, or should she be unable or unwilling to serve in such capacity for any reason, then in such event, I nominate, constitute and appoint my three (3) children, the aforesaid ANNE }roSSER HONEYWELL, ROBERT J. }roSSER, and DAVID L. MUSSER, Co-Executors of this, my Last Will and Testament, in her place and stead, and I direct that they be permitted to serve in such capacity without being required to post bond or other security for the purpose of administering my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this /...J Ih day of March, A. D. 1987. ~J -::.--- ~arenc . Musser (SEAL) Signed, sealed, published and declared by the above- named CLARENCE Z. }roSSER, as and for his Last Will and Testa- ment, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. / jJI/~ k!J -3- mM:lNWEAI.:rn OF PENNSYLVANIA) )SS: OJUNI'Y OF CUMBERLAND ) I, CLARENCE Z. MUSSER , the testat or , whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act and deed for the purposes therein expressed. . Swom and affirmed to and acknowledged before me, the 13thday of M"rf'n , A. D., 19..8.2-' 4? .,-- ~. ff/",~~ pj{1i<""'"'~' (SEAL) My Ccmnissfon Expires: September 21, 1987 mM:lNWFAI.:rn OF PENNSYLVANIA) )SS: OOUNI'Y OF CID1BERLAND ) We, the undersigned, J. ROBERT STAUFFER and MARILYN KAY EAKIN , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and SC%! the testa1Dr CLARENCE Z. MUSSER sign and execute the instrument as his,Mlec Last Will and Testament; that the said testat or CLARENCE Z. MUSSER , signed the same willingly and that the said CLARENCE Z. MUSSER , . executed it as hishber free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testat or , signed the Will as witnesses; and that to the best of our knowledge the testa1Dr , was, at the time, 18 or more years of age; of sound mind; and under no constraint, duress or . /Jt' tf7 Swom and subscribed to before me this ~ 13th day of March , 1987. 4~5- ~.;...>'M No Pub J.c My Ccmnission Expires: September 21, 1987 Register of Wills of Cumberland County, Pennsylvania RENUNCIATION Estate of Clarence Z. Musser No. 21-2002-905 also known as late of Upper Allen Township. Cumberland County. PennsYlyania. Deceased The undersigned, Dayid L. Musser and Anne Musser Honeywell. named as Co-Executors under the Last Will and Testament ofthe above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters Testamentary be issued to Robert J. Musser Witness 0 t( r ei)~rer hand this ~ / 7 day of areiit!"t, 2002. ...... 1 "t"1I( Glrc.ka'h. Aw. 81#AQr~ ~ (f.e. V3',v1 V" (Address) CAI'\.+'>A ~ Un ,IO)( ~otlH'd (Signature) ,--", If! &..,,,~-t.,, ~ (Address) ~..,jgA. NY JLI-M}.. t{-- tfo 0 ')- Sworn to or affirmed and subscribed before me this day of ,2002. .~.'. Notary Public My Commission Expires: (Signature and seal of Notary or other of notary's commission. official qualified to administer oaths. Show date of expiration of notary's commission) NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. Form RW-4 (Dauphin County) - Rev. 9192 307327 rY CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Clarence Z. Musser Date of Death: October 3.2002 Will No. Admin. No. 21-02-0905 To the Register: I certify that notice of estate administration required by Rule 5.6(a) ofthe Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on October ~ . 2002 : Name: Address: Robert J. Musser 23 Creekview Drive. Carlisle. PA 17013 Anne Musser Honevwell 12 Brewster Lane. Rochester. NY 14624-4002 David L. Musser 7974 Graham Avenue. Burnabv. B.C.. Canada V3N1V9 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: October l3. 2002 <<~A~~ ~ Signature Jeffrev A. Ernico. Esouire Name 3401 North Front St.. P.O. Box 5950 Harrisburl!. PA 17110-0950 Address (717) 232-5000 Telephone Capacity: _ Personal Representative ---X- Counsel for Personal Representative :307986 _1 METTE. EVANS & WOODSIDE A PROFlllSSIONAL OOBPORATION ATTORNEYS AT LAW HOWELL C. METrE ROBERT MOORE CHARLES B. ZWALLY PETERJ. RESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. ULSH DANIEL L. SULLIVAN STEVEN D. SNYDER JEFFREY A. ERNlCO KATHRYN L. SIMPSON P.DANIELALTLAND ANDIU:W H. DOWLING MICHAEL D. REED PAULA J. LEICHT GARY J. HElM DAVID A. FITZSIMONS GUY P. BENEVENT ANO THOMAS F. SMIDA JOHN F. Y ANINEK* 3401 NORTH FRONT STREET P.O. BOX 5950 HAlUUSBURG. FA 17ll0-0950 V1CKY ANN TRIMMER TIMOTHY A. HOY KATHLEEN DonE Y ANINEK JAMES M. STRONG JENNIFER A. Y ANKANICH R..\NDALL G. HURSr MARK D. HIpP RONALD L. FINCK SeOTI C. SEUFERT IRS NO. 28-1985006 TELEPHONE (71.7) im~ "AX (717) 236-1816 http://www.mett8.com December 26, 2002 VIA HAND DELIVERY Mary C. Lewis Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Clarence Z. Musser S.S.N. of Decedent: 162-22-4344 File No. 21-02-0905 11618.1 Dear Ms. Lewis: Enclosed is a check payable to "Register of Wills, Agent" in the amount of $12,000.00, representing a prepayment of inheritance tax in the above-referenced estate. Please send a receipt for the inheritance tax payment to my attention in the enclosed envelope. Thank you for your assistance. . Very truly yours, ~~ 'L "" c1v Paralegal to Jeffrey A. Ernico n Enclosures cc: Robert J. Musser, Executor :313921_1 \)\ OF COUNSEL JAMES W. EVANS "MARYLAND BAR COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , BUREAU Of INDIVIDUAl... TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1 162 EX{1 1-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT METTE EVANS & WOODSIDE ATTN: LISA J KNODE POBOX 5950 HARRISBURG, PA 17110-0950 h__n~_ fold ESTATE INFORMATION: SSN: 162-22-4344 FilE NUMBER: 2102-0905 DECEDENT NAME: MUSSER CLARENCE Z DATE OF PAYMENT: 12/27/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 10/03/2002 NO. CD 001998 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $12,000.00 I I I I I I I I TOTAL AMOUNT PAID: $12,000.00 REMARKS: METTE EVANS & WOODSIDE A TTN LISA J KNODE (PARALEGAL) CHECK#106 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS DONNA M. OTTO DEPUTY REGISTER OF WillS METTE, EVANS & WOODSIDE .It. PROFlllSSZONAL OORPORATION ATTORNlIIYS AT LAW HOWELL C. METrE ROBERT MOORE CHARLES B. ZWALLY PETER J. RESSLER LLOYD R. PERSUN CRAIG A. STONE JAMES A. OLSR DANIEL L SULLIVAN STEVEN D. SNYDER JEFFREY A. ERNICO KA'l'HltYN L. SIMPSON P. DANIEL ALTLAND ANDRJW H. DOWLING MICHAEL D. REED PAULAJ. LEICHT GARY J. HElM DAVIDA. FITZSIMONS GUY P. BENEVENTANO THOMAS F. SMlOA JOHN F. Y ANlNEK* 8401 NORTH FRo..El.?l!if~ ()"',CG of p;o. BOX ~~Re~.Jl~d~ ! 'R A RRTR'AURG. PA 1711.0-0960 VICKY ANN TRIMMER nMOTHY A. HOY KATHLEEN DoYLI!. Y ANlNEK JAMES M. STRONG Al0 :70N1....'" VANKAN'CU 'RtNnALL G. HURST* MARKO. HIpP RONALD L. FINCK ",,, '; SCOTT C. SEUFERT OF COUNSEL JAMESW. EVANS IRS NO. 'n3 23-198600l5U !1JW 23 TJlILlllPHONlll (717) S89-C5000 FAX "', !~7l1186-1816 -V\~'rL hH.:llwww.m__.....,".'.," ....,.. -liUfTI;.)c., ~, *MARYLANDBAR May 22, 2003 VIA CERTIFIED MAIL RETURN RECEIPT REOUESTED Mary C. Lewis Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 RE: Estate of Clarence Z. Musser File No. 21-02-0905 Dear Ms. Lewis: Enclosed for filing are the following: 1. The original and one (1) copy of an Inventory; 2. The original and one (1) copy of an Inheritance Tax Return, along with a cover page of the return; 3 A check payable to "Register of Wills, Agent" in the amount of $487.06 in payment of the inheritance tax owed; 4. A check payable to your office in the amount of $28.00 in payment of your filing fees; and 5. A self-addressed, postage envelope for return mail. Please fIle the Inventory and Inheritance Tax Return. Please return a date- stamped copy of the Inventory and cover page of the tax return, along with a receipt for the inheritance tax payment, to my attention in the enclosed envelope. May 22, 2003 Page 2 Thank you for your assistance. Please do not hesitate to call with any questions or concerns. Very truly yours, ~e'{cr,~ Paralegal to Jeffrey A. Ernico Enclosures cc: Robert J. Musser, Executor (wI encs.) :326792 _, . ------:- . . "' 0; .=.~~~_~,~~, _.' I!' , ~. '-'-' ';,';>,~i::: C ,\1--- ~ ',\:~; -'. , ': !,\\::" t-- ., ~\I:V' ' ;~l.\~ ,;:1 \ ht'---""-"-~ '\.~i..'/f':% .:;;,,-,1:- ~~'!' ". -'~:~~"j . .l.?;C ".-' \ ~\;~'".-S '~~'\, \ (1)- ~,:; ?l_\ ~~, ~ LL} I \\(>'i ! ; i ~ r/ !.I ./ ,,"-'~ - - O.s a:>i: 0..... .-- ;to:: Q\ ~. - t; 0' I''" CI '" - ru CI CI CI Cl ::r IT" r'I r'I Cl Cl ['- .... '...,\ ,,''j '" N ~ ~ $ ";,~ ~ " v ~ Cl c)-. I ~ (j f;lot a E- ~ !~~~ i g~:~Fn c:> ~ ;l:."'E-E-.... ~. ~ <. z $ ~ ..... 0 rD 0 ># ". \0'';'\ ~e::""'": z~lW""g~ < .~...~ ~o ~ ~I~~~~ f3~~~ ~ ~< ~ ~ 0') ~ '" '" p g ~ g~ u<<l'" p.... ",>-,0-0 ~t-'-tnt"'o ...:l'" .... HPl<' ~o'" ",-up<<l ~~ o~ :..o~:'t\ ~::l ~~ o'E-I 000 ({.)~t)t-4 @g~"'~ S'\p::u\!5u <5 f:-< /'/-f.3- c?/ REV-1500 EX (6-00) OFFICIAL LISE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OEPT. 280601 HARRISBURG, PA 17128.0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FilE NUMBER 21 2002 0905 .... Z W C W (.) W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Musser, Clarence Z. DATE OF DEAn-t (MM-DD-YEAR) 10/03/2002 COlNTY CODe YEAR SOCiAl SECURITY NUMBER 162-22-4344 f'UM3ER DATE OF BIRTH (MM-DD-YEAR) 05/31/1907 THS RETURN MUST BE FILED IN DUPUCATE WITH THE (IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOC~LSECU~1YNUMBER w .... ::.:::!cn u"'" w..u ,,00 u"'...I .... ~ lZJ1. D4. lZJ 6. D9. Original Return Limited Estate o 2. Supplemental Return D 3. Remainder Return (dale of death prior 10 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) 0 5. Federal Estate Tax Retum Required D 7. Decedent Maintained a Living Trust (Attach copy of Trusl) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of dath between 12-31-9111rd 1_1-95) D 11. Election to tax under Sec. 9113(A)(AttachSchOl Decedent Died Testate (Altach copy of \Mil) litigation Proceeds Received ... z w o z o .. '" ~ o " THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIIU. TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPlElE MAILING ADDRESS Jeffrey A. Ernico FIRM NAME (If Applicable) Mette, Evans & Woodside lELEPHONE NUMBER 717-232-5000 3401 N. Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 o.om ; ::: ;" 302,501.9~ c 0.01l' 0.00" 47,847.2~ 526.3~, , " 0.00 d OFF"",- ~if'- y 'vJ IT' ("' (I~':' ,~,:~ 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 D Separate Billing Requested >= :3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) ::l (Schedule G or l) .... ii: 6. Total Gross Assets (total lines 1-7) 5 W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 0:: 10. Debts of Decedent, Mortgage liabilities, & Liens (Sdladule I) (10) 11. Total Deductions (total lines g & 10) ::3 ~ N W a CJ (;, CJ 350,875.53 (8) 21,752.70 3,600.31 (13) 25,353.01 325,522.52 33,997.28 (11) 12. Net Value of Estate (line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec g113 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABlE RATES 15. Amount of line 14 taxable at the spousal lax 0.00 Z rate, or transfers under Sec. 9116 (aX1.2) 0 291,525.24 ;:: 16. Amount of line 14 taxable allineal rate ;: ::> 0.00 .. 17. Amount of Line 14 taxable at sibling rate .. 0 0.00 U 18. Amount of Line 14 taxable at collateral rate S 19. Tax Due (14) 291,525.24 (19) 0.00 13,118.64 0.00 0.00 13,118.64 x.OO_(15) x .04L- (16) x .12 (17) x .15 (18) 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W46451.000 Decedent's Complete Address: SlREET ADDRESS Messiah Village P.O. Box 2015 CITY I STAlE ! ZIP Mechanicsburg . PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 13,118.64 0.00 12,000.00 631.58 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 12,631.58 0.00 0.00 Total Interest/Penalty (0 + E) (3) 0.00 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 r:efund (4) 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 487.06 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. (5B) 487.06 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . D b. retain the right to designate who shall use the property transferred or its income; . D C. retain a reversionary interest; or ........................ D d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D 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? D 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 OFTHE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjur declare that have examined this ralum, including accompanying sChedules and statements, and 10 the best of my knowledge and belief, it is true, correct and complete. Oeclaration of preparer ot r than the sonal representative is based on all information of which preparer has any knowledge. SIGNA nJ R N ROBLE FOR FlUNG REnJRN '-- ~ E)tECUrpf1-. No IXI IXI [Z] IXI IXI IXI ADDRESS Harrisburg, PA 17110-0950 SIGNATU~:":$ENTATIVE ADD~ LccL p.a. Harrisburg, PA 17110-0950 a...... :;9:;0 DATE S-/~;/cJ / I For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value oftransfars to or for the use of the surviving spouse is 3% [72 P.$.!i 9916 (a) (1.1) (i)(. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9 9116 (a) (1.1) (ii)) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filin9 a tax retum are stili applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rale imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% (72 P.S. ~ 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's tineal beneficiaries is 4.5%. except as noted in 72 P.S. 8 9116(1.2) [72 P,S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 9 9116(a)(1 ,3)1. 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. W46461,OOO REV-1503 EX.. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEOENT ESTATE OF SCHEDULE B STOCKS & BONDS Musser, Clarence Z. FILE NUMBER 21-2002-0905 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION s areS 0 common stoc 1n Be VAlUE AT DATE OF DEATH per share 2 Fidelity Short Term Bond Fund; 5,165.375 shares at $8.91 per share 46,039.29 3400 shares of common stock in Ford Motor Co. at $9.175 per share 3,670.00 4 Franklin Templeton Investments Mutual Shares Fund, Class Z, Account #074-92179; 3,437.205 shares at $16.54 per share 56,851. 37 5 Invesco Core Equity Fund, Investor Class, Account #4928240-15; 9,239.403 shares at $8.99 per share 83,062.23 6 937 shares of common stock in ServiceMaster Co. at $10.41 per share 9,754.17 7 T. Rowe Price Short Term Bond Fund, Account #670611256-8; 12,155.103 shares at $4.78 per share 58,121. 02 8 752 shares of common stock in Verizon Communications at $31.885 per share 23,977.52 TOTAL (Also enter on line 2, Recapitulation) $ 302,501. 99 2W46963_000 (If more space is needed, insert additional sheets of the same size) REV.1506 EX.. (1-97) C<Jf.AVON\NEAL TH OF PENNSYLVANIA INHERlT.ANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Musser, Clarence Z. FILE NUMBER 21-2002-0905 Include the proceeds of litigation and the date the proceeds v.ere received by the estale. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. Cash on hand OESCRIPllON VALUE AT DATE OF DEATH 27.51 2 Fidelity Investments Cash Reserves Account #2AQ-853534 30,100.31 3 T. Rowe Price Prime Reserve Fund, Account #5001127847-3 12,303.40 4 Ford Motor Co. dividend check uncashed at death 40.00 5 Internal Revenue Service - refund of 2002 personal income tax 4,794.00 6 PA Department of Revenue - refund of 2002 personal income tax 582.00 2W46AD2,OOO TOTAL (Also enter on line 5, Recapitulation) i$ (If more space is needed, insert additional sheets of the same size) 47.847.22 REV-15Q9 EX + (1.97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETIJRN RESIDENT DECEDENT ESTATE OF Musser, Clarence Z. SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 21-2002-0905 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINTTENANT{S) NAME A.Musser, Robert J. AOORESS 23 Creekview Dr1ve Carlisle, PA 17013 RELAllONSHIP TO DECEDENT Son B. Honeywell, Anne M. 12 Brewster Lane Rochester, NY 14624-4002 Daughter c JOlNTL Y-OWNEO PROPERTY: "'"'" DATE a;5CRlPllON OF PROPERTY %OF DATE OF DEATH ITEM FORJOINT MADE Include nameoffinancialins~tutionandbankaccountnumberor DATE OF DEATH DECO'S VALUE OF -NUMBER '''''''' JOINT similar identifying number. Attach deed for joinlt~eld real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST ,. AB PNC Bank Checking Account 1,578.96 33.33 526.32 #5080029366 in the total amount of $1,578.96; owned jointly with Anne M. Honeywell and Robert Musser - TOTAL {Also enter on line 6. RecanituJation\ $ 526.32 (If more space is needed, insert additional sheets of same size) 2W46AE2,OOO REV-1511 EX+ (1-97) COMMQNlJllEAL TIi OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Musser, Clarence Z. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS j FILE NUMBER 21-2002-0905 Debts of decedent must be reDorted on Schedule I. ITEM NUMBER DESCRIPllON AMOUNT A. ~N~ EXPpliNSES: oc 1n uneral Home, Inc. 6.132.48 1. 2 Funeral luncheon 568.61 3 Ministerial gratuity to Rev. Burgard for funeral 75.00 service B. ADMINISTRATIVE COSTS: 0.00 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) f EIN Number at Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Name: Mette, Evans & Woodside 14,000.00 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. Accountanrs Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Cumberland County Register of Wills Office - probate 384.00 fees 8 Cumberland Law Journal - estate notice 75.00 9 Carlisle Sentinel - estate notice 100.31 10 Robert J. Musser - reimbursement for drycleaning of 2 3B.50 of decedent's suits ($18.50) and for use of truck to remove decedent's personal belongings from Messiah ($20) rrom ."~V~ .... -5TO.OU TOTAL (Also enter on Jine9, Recapitulation) $ 21,752.70 2W46AG2,OOO (If more space is needed, insert additional sheets of same size) Estate of: Musser, Clarence Z. Schedule H, Part B -- Administrative Costs Item No. Description 11 Robert J. Musser - reimbursement for appreciation gift of candy and nuts to Messiah Village staff 12 PNC Bank - service charge for return of deposited item (Ford dividend check) 13 Hamilton & Musser - accountant's fees for preparation of 2002 personal income tax returns 14 PNC Bank - wire transfer fee 15 EstateVal - fees to evaluate stock portfolio 16 Certified mail TOTAL. (Carry forward to main schedule) Page 2 21-2002-0905 Amount 59.25 10.00 280.00 12.50 7.75 9.30 378.80 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Musser, Clarence Z. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2002-0905 Include unreimbursed medical eXl'lenses. ITEM NUMBER DESCRIPTION 1. Alert Pharmacy - medical bill AMOUNT 28.53 2 Messiah Village - nursing home bill 3,571.78 2W46AH2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,600.31 REV-1513 EX'" (9-00) COMMONVv'EAl TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Musser, Clarence Z. SCHEDULE J BENEFICIARIES NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers under Sec. 9116 (aJ (1.2)] Musser, Robert J. 23 Creekview Drive Carlisle, PA 17013 1. 2 Honeywell, Anne M. 12 Brewster Lane Rochester, NY 14624-4002 3 Musser, David L. 7974 Graham Avenue Burnaby, B.C. Canada V3N1V9 FILE NUMBER 2~-2002-0905 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Daughter Son AMOUNT OR SHARE OF ESTATE 97, ~75. 08 97, ~75. 08 97,~75.08 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH lB, 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. New Life Community Church 247 S. Spring Garden Street PMB 210 Carlisle, PA ~7013 2 Teen Challenge International P.O. Box 98 Rehrersburg, PA ~9550-0098 Total from cont1nuation pages. ... TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) 2W46All000 3,332.43 800.00 $ 29.864.85 33.997.28 Estate of: Musser, Clarence Z. Schedule J Part 2 -- Charitable and Governmental Distributions Page 2 21-2002-0905 Item No. Description Amount or Share of Estate 3 Good News Jail & Prison Ministry 2230 E. Parham Road Richmond, VA 23228-2226 832.43 4 Theanon Charitable Foundation c/o QDDQ Services, Inc. 1500 West Georgia St., Ste. 790 Vancoqver BC V6G2Z6 Canada 11,332.42 5 New Hope Ministries 211 S. Baltimore Street Di11sburg, PA 17019 5,000.00 6 Messiah Village P.O. Box 2015 Mechanicsburg, PA 17055 4,000.00 7 Christian Retreat Center R.R. #1, Box 13A East Waterford, PA 17021-9701 3,000.00 8 Agape Residential Ministries & Services 1073 York Road Di11sburg, PA 17019 2,000.00 9 International Institute for Christian Studies Box 12147 Overland Park, KS 66282-2147 1,000.00 10 Bethany Fellowship International 6820 Auto Club Road, Suite M Minneapolis, MN 55438-9967 900.00 11 Salvation Army 70 Liberty Pole Way P.O. Box 41210 Rochester, NY 14604-4310 800.00 12 Care Net 500.00 TOTAL. (Carry forward to main schedule) 29,364.85 Estate of: Musser, Clarence Z. Schedule J Part 2 -- Charitable and Governmental Distributions Page 3 21-2002-0905 Item No. Description Amount or Share of Estate 12 P.O. Box 1644 Merrifield. VA 22116-1644 13 LIAbri Fellowship Foundation 1465 12th Avenue. NE Rochester. MN 55906-4383 500.00 NOTE: The total amount of the charitable bequest directed in Paragraph 3(a) of decedent's Last Will and Testament was calculated as follows: Gross Estate: $350,875.53 Less non-probate Schedule F property: ( 526.32) Less payment of just debts (Schedule I) and funeral expenses (Schedule H) as directed in Paragraph 1 of Will: (10,376.40) Net estate subject to charitable bequest: $339,972.81 Charitable Bequest of 10% $ 33,997.28 TOTAL. (Carry forward to main schedule) . . . . . . 500.00 LAST WILL AND TESTN1ENT OF CLARENCE Z. MUSSER I, CLARENCE Z. MUSSER, of the Township of Upper Allen, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be convenient- ly done. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my wife, HELEN A. MUSSER, also known as HELEN B. MUSSER, absolutely and uncondi- tionally. 3. In the event that my wife, HELEN A. MUSSER, should predecease me, or should she die at about the same time as I do, such as in an accident common to both of us, or should she fail to survive me for a period of thirty (30) days, then in any of such events, I direct the settlement and distribution of my -1- estate to be made in the following manner, to wit: a.) Recognizing God's blessings to us during our lifetime, I hereby give and bequeath ten (10%) per cent. of my estate as a tithe in appreciation of said blessings, to charitable organizations, subject to the provision how- ever, that in making payment and distribution of this be- quest, the same shall be paid over and distributed to those charities chosen as beneficiaries and recipients thereof by my three (3) children, hereinafter named, each of whom shall have an equal voice in making such selec- tions, that is to say, that one-third of this bequest shall be paid over and distributed to those charities selected by each of my children in their individual capa- city, and should any of my children predecease me, then his or her right to so select or designate a charity or charities who shall receive one-third share of this be- J r ! i quest shall be made by the survivor or survivors of said three (3), in equal proportions, where applicable. b.) I give and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and whereso- ever the same may be situate, to my three (3) children, to wit, my daughter, ANNE MUSSER HONEYWELL, my son, ROBERT J. MUSSER, and my son, DAVID L. MUSSER, share and share alike, per stirpes. -2- LASTLY, I nominate, constitute and appoint my wife, HELEN A. MUSSER, Executrix of this, my Last Will and Testament, and should my said wife predecease me, or should she be unable or unwilling to serve in such capacity for any reason, then in such event, I nominate, constitute and appoint my three (3) children, the aforesaid ANNE MUSSER HONEYWELL, ROBERT J. MUSSER, and DAVID L. MUSSER, Co-Executors of this, my Last Will and Testament, in her place and stead, and I direct that they be permitted to serve in such capacity without being required to post bond or other security for the purpose of administering my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this II.} fh day of March, A. D. 1987. ___ a"'.:1d:1K?>>UI.4__''',,/-~____ (SEAL) .~:::encff Musser Signed, sealed, published and declared by the above- named CLARENCE Z. MUSSER, as and for his Last Will and Testa- ment, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. - !JZU~~f' _:k~___ / - /,. vi r/ LJiqA~ Icy- . ':~_______ - 3- ~ ,. .-.... -._..---~.c- ~.....". ",-,_"",,~,_~., _.p'" ..'. .... _'_ ',_ "'"."'_",_~.."'n_~r .__"'-"', '., '.__~"__ _,_,... U;_'_ '._._ .~._ mMJNWFALTH OF PENNSYLVANIA) )SS: CXlUNIY OF CUMBERLAND ) I, CLARENCE Z. MUSSER , the testat or ,whose name is signed to the attached or foregoing instrunent, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrunent as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act and deed for the purposes therein expressed. , Sworn and affirmed to and acknowledged before me, the M"rC'h , A. D., 19J3L. 13thday of i 1 I I A .-- ..-'7 ) rl _/ I ./ /..- , - ~I '. 4~6~ fubl~""'" / My Carrnisslon Expires: September (SFAL) 21, 1987 CCM1JNWFALTH OF PENNSYLVANIA) )SS: aJUNIY OF CilllliERLAND ) We, the undersigned, J. ROBERT STAUFFER and MARILYN KAY EAKIN , the witnesses whose names are signed to the attached or foregoing instrUment, being duly qualified according to law, do depose and say that we were present and saw the testator CLARENCE Z. MUSSER sign and execute the instrunent as his~ Last Will and Testament; that the said testat or CLARENCE Z. MUSSER , signed the same willingly and that the said CLARENCE Z. MUSSER , executed it as his/Jbex free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testat or ,signed the Will as witnesses; and that to the best of our knowledge the testator , was, at the time, 18 or llDre years of age; of sound mind; and under no constraint, duress or un .,~ w ..,' &lorn and subscribed to before me 13th day of March , 1987. ):' _ ,_ ,f '-', //',,-, ....... /~. / 00 N~-'I'ubii~" }ly Ccmnission L'CDircs: .:it'.,.-, to:~ i i' ~ !f September 21, 1987 OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ...... ...................;. ..... ..- .. ... February 12, 2003 PHONE. 717787.1382 FAX. 717772-1459 A. JAMES MILLAR DIRECT DIAL. (717) 346-4649 jmillar@state.pa.us Jeffrey A. Ernico, Esq. Mette, Evans & Woodside 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 Re: Estate of Clarence Z. Musser, Deceased File No. 2102-0905 Private Letter Ruling No. INH-03-002 A Bequest to a Canadian Charity qualifies for the Charitable Deduction for Pennsylvania Inheritance Tax Dear Mr. Ernico: The Department of Revenue, Office of Chief Counsel is issuing this private letter ruling pursuant to Section 3.3 of Title 61 of the Pennsylvania Code. Please be advised that this letter ruling is limited to the specific factual information contained herein and applies to the Estate of Clarence Z. Musser, Deceased (Taxpayer) exclusively. Absent a statutory or regulatory change or rescission of this letter ruling by the Department, Taxpayer may rely on this letter ruling for five (5) years from the date of issuance. At the time this letter ruling expires, whether by statutory or regulatory change or rescission by the Department, you may resubmit your letter ruling request to the Office of Chief Counsel for review. ISSUE Does a bequest to a Canadian Charity qualify for the charitable deduction for pennsylvania Inheritance Tax? CONCLUSION Yes, a bequest to a Canadian Charity qualifies for the charitable deduction for Pennsylvania Inheritance Tax purposes so long as the charity is registered with the Canadian Jeffrey A. Ernico, Esq. February 12, 2003 Page Two Government as a charitable organization and conforms to the requirements of 72 P.S. ~ 9111(c). FACTS Taxpayer died on October 3, 2002. In his will he made provisions for his executor to make a charitable bequest on his behalf to a charity of the executor's choosing. The executor is a Canadian citizen and has picked Theanon Charitable Foundation (Theanon) as the charity. DISCUSSION Pennsylvania Inheritance Tax is imposed on "all transfers of property by will, by the intestate laws of this Commonwealth or, in the case of a transfer from a non-resident, by the laws of succession of another jurisdiction..." unless otherwise exempted. 72 P.S. ~ 9107(b) Transfers to charitable organizations are exempted by 72 P.S. ~ 911l(c) (1), which states: "(c) Transfers of property to or for the use of any of the following are exempt from inheritance tax: (1) Any corporation, unincorporated association or society organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual and no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation." Theanon is registered with the Canadian Government as a charitable organization. The sole stated purpose of Theanon is to provide support for educational, religious, and charitable purposes. Theanon does not engage in any lobbying, or any other Jeffrey A. Ernico, Esq. February 12, 2003 Page Three political activities, and does not participate in any activity that promotes propaganda. Theanon, therefore, complies with the requirements of 72 P.S. S 9111(c), and the bequest by the Estate to Theanon does qualify for the charitable deduction for inheritance tax purposes in the Commonwealth of Pennsylvania. I trust that this has been helpful. Should you have any further questions, please feel free to contact me. ~~ /~~es Millar / . ASSlstant Counsel AJM:cel Date of Death: Valuation Date: Processing Date: 10/03/2002 10/03/2002 10/29/2002 Shares or Par Security Description 11 400 FORO MTR CO DEL (3453708601 COM PAR $0.01 NYSE 10/03/2002 21 752 VERIZON COMMUNICATIONS (92343VI04) NYSE 10/03/2002 31 937 SERVICEMASTER CO (81760NI091 NYSE 10/03/2002 41 1034 BELLSOUTH CORP (0798601021 NYSE 10/03/2002 Total Value: Total Accrual: Total: $58,428.08 Estate Valuation High/ASk 9.33000 32.92000 10.67000 21. 25000 Page 1 Low/Bid 9.02000 H/L 30.85000 H/L 10.15000 H/L 19.42000 H/L Estate of: Estate of Clarence Z. Musser Account: File #11618-0001 Report Type: Date of Death Number of Securities: 4 File 1D: Musser.Clarence Mean and/or Div and 1nt Security Adjustments Accruals Value 9.175000 3,670.00 31.885000 23,977 .52 10.410000 9,754.17 20.335000 21,026.39 $58,428.08 $0.00 This repo:::': .,vas produced with SstateVal, a product of Estate Valuations & Pricing Syste:ns, Ir.c. If yeu hS'le que.~Lonsr please contact EVEi Sys~ems at (818) 313-6200. (~e'J.:sio:j 6.4.0) Fidelity ~ Inuestments. October 22, 2002 METIE, EVANS & WOODSIDE ATTN: LISA J KNODE PO BOX 5950 HARRISBURG PA 17110-0950 Dear Ms. Knode: Thank you for your letter requesting information about Clarence Musser's account with Fidelity. The table below lists the account value as of October 3, 2002. Mutual Fund account-2AQ-853534: CLARENCE Z MUSSER - INDIVIDUAL Security description Quantitv Unit value Market Value FIDELITY CASH RESERVES 0 30,096.550 $1.00 $30,096.55 FIDELITY SHORT TERM BOND 8 5,165.375 $8.91 $46,023.49 Total Value $76,120.04 1. Accrued but unpaid interest from 10/01/2002 to 10/03/2002: $3.76 2. Accrued but unpaid interest from 10/01/2002 to 10/03/2002: $15.80 1 hope this information is helpful. For questions concerning account holdings or instructions on how to transfer the ownership of the accounts, please call our Inheritor Services Group at 800- 544-0003 between 9:00 A.M. and 7:00 P.M. Eastern time Monday through Friday or visit our website at www.fidelitv.com. Sincerely, <:( (L.~ Jennifer Ruddock Account Re-Registration Services Our file: W006567-220CT02 ;t'_Jc.lrul-,..:i ,C:: :2,Jv:~_s' (;1 G'l',~- o INVESCO INVESCO Funds Group, Inc.~ 4350 South Monaco Street Denver, Colorado 80237 INVESCO Distributors, Inc., Distributor October 28, 2002 Lisa Knode Mette, Evans & Woodside 3401 N. Front St. PO Box 5950 Harrisburg, PA 17110-0950 Account(s): Reference #: 4928240-15,44 CLARENCE Z MUSSER (DEC'D) 00316803 Dear Ms. Knode, Thank you for your recent request for information about the above noted INVESCO account. We appreciate your patience while we researched our records. According to our records, the above noted account is the only account listed for Clarence Z. Musser. This account has always been registered as a Single Name account and no beneficiaries were named. No loans have been taken out against this account. As of October 3, 2002, the above account contains the following: Account Number 4928240-15 4928240-44 Number of Shares 9,239.403 0.000 Price Per Share $8.99 $1.00 Dollar Balance $83,062.23 $0.00 There were no accrued dividends. Since the Net Asset Value (NAV) is subject to change daily according to the value of the securities held in the portfolio of the Fund, the future value of the shares may be more or less than this amount. We have ordered the January 1, 2002, through October 25, 2002, statement for this account and it will be sent to you separately. T. Rowe Price Services, Inc. P.O. Box 89000 Baltimore. Maryland 21289-0250 October 22, 2002 10090 Red Run Boulevard Owings Mills. Maryland 21117 www.troweprice.com Lisa J Knode Mette Evans & Woodside Pc 3401 North Front St PO Box 5950 Harrisburg P A 17110-0950 SubjeCl: BalalK; lilfonnation and Transfer Instructiuns Investor 4230 Dear Ms. Knode: Thank you for contacting T. Rowe Price about the fund accounts under the investor number shown above registered to the late Clarence Z. Musser. Our records show the following balance information for the accounts held by Mr. Musser on October 3,2002: Fund Name/Account # Share # of Shares Total Share Additional Price Value Accrued Dividends Prime Reserve Fund $1.00 12,302.170 $12,302.17 $1.23 Account 5001127847-3 Short-Term Bond Fund $4.78 12,155.103 $58,101.39 $19.63 Account 670611256-8 On the date indicated, all dividends and capital gains were set to be reinvested back into the originating account at the end of the month. Each of the accounts are taxable accounts registered individually to Clarence Z. Musser with Robert J. Musser named as agent under a power of attorney (POA) agreement. No shares were pledged as collateral at the time of Mr. Musser's death. Further, T. Rowe Price does not provide loans. Mr. Musser did hold a Blue Chip Growth Fund account registered identically to the accounts shown above (account 5001127855-4). However, this account was closed upon an exchange of all shares to the Short-Term Bond Fund account on March 13, 2002. To provide you with additional information, we have sent year-to-date account statements to you separately that cover all transactions in the accounts. !""n/l!.'/I/,('I",'/",f..,, ~, IRowe Fhce "lilA> . ~. ',P P""9ge I of 1 ~ FRANKLIN. TEMPLETON. INVESTMENTS January 1, 2002. September 30, 2002 AC 02 002226 6061 OB 40 I" R007 1",111",111"""11"11,1,1"",1111,,,,11,,,,1,1,,11,1",11 CLARENCE Z MUSSER C/O ROBERT J MUSSER 23 CREEKVIEW DR CARLISLE PA 17013-9106 Asset Summary Number: 02428073 Mutual Shares Fund - Class Z NASDAQ: MUTHX Share Code-Account Number" 074.92179 Distributions: Dividends in CCI"h, Capitol Goins in Cnsh CertiFicate Shores Held by You: 0.000 No Dealer of Record Year-to-date Summary Income Dividends: Long- Term Capitol Gains: $336.39 $665.33 Account Transactions Dote Transaction Dollar Amount Shore Price Shores Total Shores 3,384.176 3,391.432 3.426.653 3,437.205 06/14/02 06/14/02 06/14/02 BALANCE FORWARD 0 I/O 1/02 DIV REINVEST 0.0405 LT CAPGN REINV 0.1966 ST CAPGN REINV 0.0589 ACCOUNT VALUE: $65,788.38 $19.44 $137.06 $18.89 $665.33 $18.89 $199.33 $18.89 $57,023,23 AT $16.59 PER SHARE AS OF 09/30/02 7.256 35.221 10.552 Want to receive this document via email? Save paper and time: Sign up For Please make check payable to this fund: Mutual Shares Fund - Class Z Share Code-Account #: 074-92179 CLARENCE Z MUSSER C/O ROBERT J MUSSER 23 CREEKVIEW DR CARLISLE PA 17013-9106 Amount Enclosed: {$50 minimuml I $ o Check here and complete reverse side if changes are necessary for: . Address . Distribution Option . Socid Security jTIN Franklin Templeton Investments PO BOX 33030 5t Petersburg FL 33733-8030 1"11",11,1",1"11",11,1"1,11,,,,,11,11.,,11,,,1 001 000000000092179 074 100 1511 DEC-04-2002 09:40 PNCBANK CIF DEPARTMENT 412 705'0057 . P,01/01 o PNCBAN< December 4, 2002 Lisa J. Knode 3401 North Front Street P,O. Box 5950 Harrisburg, PA 17110-0950 RE: Estate of Clarence Z. Musser, deceased SSN: 162-22-4344 DOP: 10/3/2002 Dear Ms, Knode: In response to your request for Date of Death balances for the customer noted above, our records show the following: Checking Aecount Acco\lIll #5080029366 Established 01/22/1999 CLARENCE Z MUSSER ANNE M HONEYWELL ROBERT MUSSER DODba1ance: $1,578,96 (non-interest bearing) Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not pro<:ess any fiDaneial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BAffi< (1-888-762-2265) or stop by yOur local PNC Bank branch office. Sincerely, ~uJj1h Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 firsl Ave. Pittsburgh PA 15219 Member FDIC TOTAL P. 01 Register of Wills of Cumberland County, Pennsylvania INVENTORY No. 21-02-0905 Estate of Clarence Z. Musser also known as Date of Death October 3, 2002 late of Upper Allen Township, Cumberland County, Pennsylvania, Deceased Social Security No. 162-22-4344 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. IMle understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: Jeffrey A. Ernico 1.0. No.: 07981 Address 3401 N. Front Street, P.O. Box 5950 Harrisburg, PA 17110-0950 Telephone: (717) 232-5000 ;;~I ~ltE[ t'Tt''' Robert J. Musser Dated: DESCRIPTION VALUE Real Property: NONE Personal Propertv: 1,034 shares of common stock in BellSouth Corp. @ $20.335 per share 5,165.375 shares of Fidelity Short Term Bond Fund @ $8.91 per share 400 shares of common stock in Ford Motor Co. @ $9.175 per share 3,437.205 shares of Franklin Templeton Investments Mutual Shares Fund @ $16.54 per share 9,239.403 shares of Invesco Core Equity Fund @ $8.99 per share 937 shares of common stock in ServiceMaster Co. @ 10.41 per share 21,026.39 46,039.29 3,670.00 56,851.37 83,062.23 9,754.17 Personal Property (conI.): 12,155.103 shares ofT. Rowe Price Short Term Bond Fund @ $4.78 per share 752 shares of common stock in Verizon Communications @ $31.885 per share 58,121.02 23,977.52 Cash on hand Internal Revenue Service - refund of 2002 personal income tax PA Department of Revenue - refund of 2002 personal income tax 27.51 30,100.31 12,303.40 40.00 4,794.00 582.00 Fidelity Investments Cash Reserves Account #2AQ-853534 T. Rowe Price Prime Reserve Fund, Account #5001127847-3 Ford Motor Co. dividend check uncashed at death TOTAL 350,349.21 (Attach Additional Sheets If Necessary) 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 lotal of the Inventory. Form RW.7 (Dauphin Cotmly) - Rev, 9/92 :326211_1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOlVlDUAl TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96J RECEIVED FROM: PENNSYLVANIA INHERITANCE AND EST ATE TAX OFFICIAL RECEIPT ERNICO JEFFREY A ESQUIRE POBOX 5950 HARRISBURG, PA 17110-0950 n_u_n fold ESTATE INFORMATION: SSN: 162-22-4344 FILE NUMBER: 2102-0905 DECEDENT NAME: MUSSER CLARENCE Z DATE OF PAYMENT: OS/23/2003 POSTMARK DATE: OS/22/2003 COUNTY: CUMBERLAND DATE OF DEATH: 10/03/2002 NO. CD 002604 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $487.06 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: ROBERT MUSSER C/O JEFFREY A ERNICO ESQUIRE CHECK#108 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS $487.06 DONNA M. OTTO DEPUTY REGISTER OF WIllS /7-f'8-oJ- \, BUREAU OF INDIVIDUAL TAXES INtERITANCE TAX DIVISION DEPT. 280601 HARRISBURG", PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIDNS AND ASSESSMENT OF TAX HLC-'J ::f DATE ESTATE OF DATE OF DEATH FILE NUMBER P 4 :15 COUNTY ACN '03 JUL - 7 JEFFREY A ERNICO METTE ETAL PO BOX 5950 HBG C:C:i< PA 171'ill1ibG -, fOr,:, 07-07-2003 MUSSER 10-03-2002 21 02-0905 CUMBERLAND 101 bount Relit tied '*' REV-LSOEXAFPU1-tU CLARENCE z ( ) CHAIIllED 11) (2) (3) (~) (5) (6) 17) .00 302.501.99 .00 .00 47.847.22 526.32 .00 (8) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY=i547Tx--AFrfoFoiT"NoricE--OrrNHEifiTANCi-rAn,PPRAisEiiEN:r,--ALL-oiiAiici-Oii----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MUSSER CLARENCE Z FILE NO. 21 02-0905 ACN 101 DATE 07-07-2003 If an assessment was issued previously, lines 14, IS and/or 16, 17, 18 and reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate liS) 16. A.aunt of Line 14 taxable at Lineal/Class A rat. (16) 17. AllOUnt of Line 1~ at Sibling rata 117) 18. Amount of Line 14 taxable at Collateral/Class Brat. (18) 19. Principal rax Due TAX RETURN WAS: (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l Estata (Schadula A) 2. Stocks and Bonds (Sc:hlIdula B) 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. C.sh/8~ Deposits/Hisc. Person.l Property (Schedule El 6. JOintly Dwnad Property (Schedula F) 7. Transfers (Schedule Gl 8. Totel Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/AdIn. Costs/Hisc. Expenses (Schedule Hl 10. Debts/MOrtgage Liabilities/Liens (Schedule Il 11. Total Deductions 12. Net Value of Tax Return 13. Ch&rltab1e1Gov.r~ntal Bequests; Non-elected 9113 Trusts 14. Net Value of Est.te Subject to Tax NOTE: DATE 12-27-2002 05-22-2003 NUMBER CD001998 CD002604 INTEREST/PEN PAID (-) 631.58 .00 (9) (lU) 21,752.70 NOTE: To insu.... propel" credit to your account, s~lt the upper portion of this form with your tax payment. 350,875.53 25.353 01 325,522.52 33,997.28 291,525.24 19 will 119)= .00 13,118.64 .00 .00 13,118.64 3.600.31 llll (12) 113) ll~) (Schedule .oJ) .00 X 291,525.24 X .00 X .00 X 00 = 045 = 12 = 15 = 13,118.64 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYIlENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDIl TN!::TDllrTTI'W~ , AMOUNT PAID 12,000.00 487.06 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE PLEASE FILE TillS REPORT WITillN TWO YEARS OF DATE OF DEATH REGARDLESS OF THE STATUS OF THE ESTATE. IF THE ESTATE IS NOT COMPLETED, FILE A 6.12 FORM YEARLY UNTIL COMPLETION. CJv I D~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Clarence Z. Musser Date of Death: October 3. 2002 Will No. Admin. No. 21-02-0905 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes..lL No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: "3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes ~ No_ ------ tn Jeffrev A. Ernico. Esquire, J.D. #07981 Name (Please type or print) ~ '" I 3401 North Front Street. P.O. Box 5950 Address Harrisburll. PA 17110-0950 ,"'._\ ':' ," (717) 232-5000 Telephone Capacity: _ Personal Representative 332592 ..lL Counsel for Personal Representative