HomeMy WebLinkAbout02-0930
Register of Wills of Cumberland County, Pennsylvania
:
Estate of Robert L. Summers No.~I-I"l~.O-:l.1"'\ :
also known as ,
,
, Deceased Social Security No. 165-16-044~
I
Petitioner{s), who is/are 18 years of age or older, apply(ies) for. named in the Last Will J
(COMPLETE "A" OR "B" BELOW:)
GJ A. Probate and Grant of Lelters and aver that Petitioner(s) islare the execut fix he
Decedent, dated 8/2/96 and codicil(s) dated none
State relevant circumstances, e.g., renunciation, death of executor, ate I
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
0 B. Grant of Lelters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minori1a1e)
Petitioner(s) after a proper search haslhave ascertained the Decedent left no Will and was survived by the following spou
(if any) and heirs:
I
I Name Relationship Residence I
,
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with hislher last family or princi I
residence at 72 Greenwood Circle Borounh of Wormlevsburn
(list street, number and municipality)
Decedent, then 85 years of age, died October 7 ,2002 ,at Holv Soirit Hosoital East Pennsboro Townshi
(Location)
Decedent at death owned property with estimated values as follows: 4250 b.oO
(if domiciled in PAl All personal property ......................................... $
(if not domiciled in PAl Personal property in Pennsylvania .......... ......... $
(If not domiciled in PAl Personal property in County .............................. $
Value of real estate in Pennsylvania ... $ I
.........................................................
Total......... ........................................... .......................................................... $ 4250 0.00
....
Real Estate situated as follows:
Wherefore, Petitioner(s) respectfUlly request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
r /"'\ _ Sign~ure Typed or printed name and residence I
I: "' Ie / .,. " / Jean R. Bilunas
7 1808 Chatham Drive
CamoHill PA 17011
Ii
PETITION FOR GRANT OF LETTERS
RW-7
\""1--CH.J-\~
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Dauphin
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are e
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the De ent,
Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this
16th
OCTOBER
2002
day of
/r!~
L,
~~~:PJ~~
Estate of Robert L Summers
DECREE OF REGISTER
No.
also known as
Deceased
Social Security No: 165-16-0443
OCTOBER 16, 2002
Date of Death: 10/7/02
AND NOW,
on the reverse side hereon, satisfactory proof having been presented before me,
, in consideration of the Petition
IT IS DECREED that Letters llil Testamentary Q of Administration
(c.t.a., d.b.n.c.t, pendente lite; durante absentia; durante minori1a
are hereby granted to Jean R Bilunas
in the above estate and thatthe instrument(s), if any, dated 8 - 2 - 1 996
described in the Petition be admitted to probate and filed of record as the last Will of Dece.~nt
".~
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Short Certificate(s) ...............
$
$
$
$
$
$
Inventory & Tax Forms............. $
$
Renunciation ..........................
Affidavit (
) .---..................
)..............
Extra Pages (
Codicil ...........
JCP Fee .................................
Other ......................................
TOTAL ..__.........................$
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5.00 Attorney: Charles J. DeHart III Esouire
1.0. No: 15617
Address: 3631 North Front Street
Harrisburn
369.00 Telephone: 1717\232-7661
DATE FILED: 10-16-2002
mailed to atty 10-16-2002
PA 17110',
,)
HI058()~ REV y/RI;
This is to certify that the information here given is correctly copied from an original certificate of death duly filed v,..
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent tiling.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
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OCT 1 0 200t
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COMMONWEALTH OF PENNSYLVANlA. DEPARTMENT OF HEALTH. VITAL RECORDS
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LAST WILL AND TESTAMENT
ill:
ROBERT L. SUMMERS
21-02-930
I, ROBERT L. SUMMERS, of 72 Greenwood Circle, Wormleys yrg,
Cumberland County, Pennsylvania, being of sound mind, memor' and
I
understanding, do make and publish this my Last Will and Testa nt,
hereby revoking and making void all former wills by me at anyime
heretofore made.
ITEM I.
I direct that all my just
bts
and funeral expenses be fully paid and satisfied as soo as
conveniently may be after my decease.
ITEM II.
For purposes of informati
I
acknowledge the existence of numerous assets owned jointl as
tenants by entireties with my wife, Audrey Summers. As a resul of
the benefit she will receive as joint owner upon my death, I ch se
to redirect the residual portion of my estate for the benefit 0 my
children as hereinbelow set forth.
"
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ITEM III.
I give all of the rest, re idue
and remainder of my estate unto my three (3) children, Jea j R.
,
,
Bilunas, Susan K. Summers and Mary R. Dechant, in equal sh rs,
,
share and share alike, or to their living issue per stirpes.
ITEM IV.
In addition to
the
P9,ers
conferred by law, I authorize my Executrix or Trustee, in abs
~te
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discretion:
A.
To retain in the form received, and to sell eith
at
pUblic or private sale any real or personal property.
B. To manage real estate.
C. To invest and reinvest only in forms of property de ned
as legal investments according to the laws of the Commonweal of
Pennsylvania.
D. To exercise any optional rights arising from ownersh'p of
investments.
II
E. To compromise claims without court approval, and wi
~out
,
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the consent of any beneficiary.
2
II
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ITEM V.
It is hereby directed tha my
Executrix, hereinafter named, shall pay all inheritance, st te,
succession and legacy taxes to which my estate or the transfe of
any property hereunder may be subject and to charge such ta as
part of the administration, payable out of my residuary estat~.
ITEM VI.
I
nominate,
constitute
appoint my daughter, Jean R. Bilunas, to be and act as my
Executrix of this my Last will and Testament.
In the even
renunciation, death, resignation or inability to act for any r
whatsoever of my daughter, Jean R. Bilunas, I nominate, const'
and appoint my daughter, Susan K. Summers, as Executrix of th'
ind
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my
Last Will and Testament. No personal representative or fidu ary
appointed herein shall be required to post bond or give any
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security.
3
IN WITNESS WHEREOF, I have hereunto set my hand and seal
",0-
L day of ff~J '-'8 J 1996.
,
The preceding instrument, consisting of this, and three
typewritten pages, was on the date thereof signed, publishe
declared by ROBERT L. SUMMERS, the Testator therein named, a
for his Last Will, in the presence of us, who at his reques
his presence and in the presence of each other, have subscribe
names as witnesses hereto.
~)C~
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Residing at
CherI. J. DeHart. 11
3631 Nonh Front Street
Harrisbur Pe ia 17110
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Residing at
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law depose(s) and say(s) that she/he/they was/were present and saw the above Testator(rix) sign the same and II
that she/he/they signed as a witness at the request of the Testator(rix) in her/his/their presence an<€! in the I
presence of each other !ill in the presence of the other subscribing witness(es). II
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REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
OATH OF SUBSCRIBING WITNESS
Estate of Robert L. Summers
No.
~I-O~' Q30
also known as
, Deceased
Charles J. DeHart, III, and Nancy L. Breski
(Signature)
3631 North Front Street
Harrisbur
PA 17110
(Address)
./,~
(Signature)
217 Zion Road
Newbur
PA 17240
(Address)
Sworn to or affirmed and subscribed
before me this /511V day of
;?oo :::z-,
Not Public
M CommismrAEltlllre&AL
FAY L POTIEIGER, Notary Public
Susquehanna Township, Dauphin County
My Commie,.;on Expires July 1, 2003 J
_,._._"~"~H___
(Signature and seal of Notary or other
official qualified to administer oaths. Show
date of expiration of Notary's commission.)
NOTE: To be taken by officer authorized to administer oaths. Please have
present the original or copy of instrument(s) at time of notarization.
RW-2
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
J
CERTIFICATION OF NOTICE UNDER RULE 5.6(al
Will No.
nJ..Q3D
Admin. No.
Name of Decedent:
m rs
Date of Death: 10/7/02
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Cou
served on or mailed to the following beneficiaries of the above-captioned estate on 10 16102
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~ules was
Name Address
Jean R. Bilunas 1808 Chatham Drive
Cam Hill PA 1 11
Susan K. Summers 6525 Baywood Drive
arrisb r PA 1 ~1
Mary R. Dechant Perivolakron Terma I
Kalamata Gr ece
Audrey Koury-Summers 72 Greenwood Circle
Wor Ie sbur
Date: 1 0/16/02
Notice has now been given to all persons entitled thereto under Ruie 5.6(a) except:
Signature
Address: 36 1 N rth Fr nt Stree
H rri b r
Telephone(232) - 7661
Capacity:
x
Personal Representative
Counsel for Personal
Representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17126-0601
PENNSYLVANIA
INHERITANCE AND ESTAT
OFFICIAL RECEIPT
RECEIVED FROM:
DEHART CHARLES Jill ESQ
3631 NORTHFRONTST
HARRISBURG, PA 17110
n-.---.lold
ESTATE INFORMATION: SSN: 165-16-0443
FILE NUMBER: 2102-0930
DECEDENT NAME: SUMMERS ROBERT l
DATE OF PAYMENT: 12/26/2002
POSTMARK DATE: 0010010000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/07/2002
TOTAL AMOUNT P
REMARKS:
CHECK# 104
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
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REV-1162 EX\1 181
ETAX
NO. CD 0019~
ACN
SSESSMENT AMOUNT
CONTROL
NUMBER
--
101 I $42,750.00
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AID: $42,750.00
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
A
WAIVER OF RIGHT OF ELECTION TO TAKE
(
ESTATE OF ROBERT L. SUMMERS, : IN THE COURT OF COMMON PLEAS
DECEASED : CUMBERLAND COUNTY, PENNSYLV
~ No. ~\l-O^- oqJO
THE STATUTORY SHARE OF A SURVIVING SPOUSE
I, Audrey I Koury, hereby waive the right of election under 20 Pa.C.S.g2201 et
sea.
Date: a..../ \ ;;( I D "3
"'
c:~,q\-~
Audrey I. Koury ~
ESTATE OF ROBERT L. SUMMERS, : IN THE COURT OF COMMON PLEAS
DECEASED : CUMBERLAND COUNTY, PENNSYL V
; No. J-.I- oJ- -C-7JO
RECEIPT OF FAMILY EXEMPTION
I, Audrey I Koury, acknowledge I have received the following items from the
Estate of Robert L. Summers in full satisfaction of the tamily exemptIon: the oriental
rugs located in my residence.
Date: 11?..) 63
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Audrey 1. KOUry)
(
REV-1500EX+(&OOI
.' . COMMONWEALTH OF
PENNSYL VANIA
, DEPARTMENT OF REVENUE
DEPT,280601
HARRISBURG, PA 17128-0601
/7-9~eJJ_1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
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FILE NUMBER
2 1 -0 2 0 9 3 0
COUNTY"'C05E ----yE.I\R- - - 'NUMBER--
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DECEDENrs NAME (LAST. FIRST. AND MIDDLE INITIAL)
Robert L Summers
DATE OF OEA1H \MM-OO-Year)
DATE OF BIR1H (MM-DD- Year)
10/07/2002 03/29/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
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129 1.0riginalRetum
o 4. limited Estate
[R] 6_ Decedent Died Testate {Attach copy of Will}
o 9. litigation Proceeds Received
o 2. Supplemental Return
o 4a. future Interest Compromise (date of dealh after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attacll OOIlY ofTfllst)
o 10. Spousal Poverty Credit {date of death between 12-31-91 and 1-1-95)
SOCIAL SECIJRITY NIJMBER
165-16-0443
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
03. Remainder Return (dateofdealhpriortoI2-1J.82)
[Xl 5, Federal Estate Tax Return Required
Q.. 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (ArtachSch01
COMPLETE MAILING ADDRESS
3631 North Front Street
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NAME
Charles J. DeHart, III, Es uire
FIRM NAME (If App'cable)
CALDWELL & KEARNS
TELEPHONE NUMBER
717 232-7661
Harrisbur
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1. Real Esfate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Noles Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10_ Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. T ota) Deductions (total lines 9 & 10)
12. Net Value of Estate (Line 8 minus line 11}
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subjec1to Tax (Une 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15, Amount of Line 14 taxable at the spousal tax
rate. or transfers under Sec, 9116 (a)(1.2)
29,993.00 X _(15)
1,031,596.13 X .045 (16)
X .12 (17)
X 15 (18)
(19)
16. Amount of line 14 ta.xable at lineal rate
17. Amount of line 14 taxable at sibling rate
18, Amount of line 14 taxable at collateral rale
19. Tax Due
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 < <
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(13)
(14)
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OFFICIAL USE ONLY
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1,086,492.00
20,392.87
1,066,099,13
4,510.00
1,061,589.13
46,421 .83
46,421.83
Decedent's omplete Ad ress:
STREET ADDRESS 17 G d C. I
reenwoo Ire e
CITY I STATE I ZIP
Wormleysburg PA 17043
C
d
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
46,421 .83
42,750.00
2,250.00
Total Credits (A + B + C)
(2)
45,000.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
T otallnteresUPenalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greaterthan Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check to: REGISTER OF WILL$, AGENT
0.00
1,421.83
1,421.83
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... D IZl
b. retain the right to designate who shall use the property transferred or its income; ........................................ D IZl
c. retain a reversionary interest; or ...................................................................................................... 0 ~
d. receive the promise for life of either payments, benefits or care? ............................................................. D IZl
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................. 0 [ZJ
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. D IZl
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................... ............................................................................ ~ 0
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 pe~ury, I declare thai 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 of prepare!" other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE 0 SON RESPON~ ~OR FI G RETURN DA T
ADDRESS 0 Chatham Drive
Camp Hill
SIGNATURE OF PREPARER OTHER THAN REP ESENTATlVE
~
ADDRESS
Charles J. DeHart. ill
3631 North Front Street
PA 17011
~~J
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transters to or for the use of the surviving spouse is 3%
172 PS ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rale imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (al (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a lax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The lax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a slepparent of the child is 0% [72 P.S. ~9116(a)(1.211.
The lax rate imposed on the net value of transfers to or tor the use of the decedent's lineal beneficiaries is 45%, excepl as noled in 72 P.S. ~9116(1.2) [72 PS. ~9116(a)(111.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)J, A sibling is defined, under Section 9102, as an
ndividual who has at least one parent in common with the decedent, whether by blood or adoption.
"","W".""'..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
R I ED
SCHEDULE A
REAL ESTATE
ESTATE OF
FILE IlUMBER
Robert L Summers
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 sell. both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with
right of
survivorshiD must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
None
TOTAL (Also enter on line 1, Recapitulation) $
(If more space IS needed, insert additional sheets of the same size)
0.00
"""~"'."''''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE I NT DECEDENT
SCHEDULE B
STOCKS & BONDS
Robert L Summers
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21 02
0930
ESTATE OF
ITEM
NUMBER
1
DESCRIPTION
Merrill Lynch Securities Account #872-28643, consisting of the
following securities: (See attached statement)
VALUE AT DATE
OF DEATH
25,000 Washington CO PA Hospital debenture, maturity 12/15/09, Unit
price $102.827 - Fair market value
25,707.00
20,000 Philadelphia PA Gas debenture, due 7/1/03, Unit price $102.911 -
Fair market value
20,582.00
40,000 Penn Deleo PA Scbool debenture, due 2/15/13, Unit price
$103.994 - Current value
41,598.00
20,000 Philadelphia PAdebenture, due 3/15/08, Unit price $111.346-
Fair market value
22,269.00
10,000 Philadelphia PA Gas Works debenture, due 7/01/03, Unit price
$102.934 - Fair market value
10,293.00
1,500 Brandywine Realth Trust, Unit price $20.66 - Fair market value
30,990.00
343 shares Conoeo Phillips, price per share - $47, Fair market value
16,121.00
800 shares common stock Duke Energy Corp., price per share $16.05-
Fair market value
12,840.00
400 sbares common stock Electronic Data, price per share $16.62 - Fair
market value
6,648.00
400 shares common stock Heritage Property Investment Trust, price per
share - $24.02 - Fair market value
9,608.00
500 shares Health Care Property Inv - price per share $41.78 - Fair market
value
20,890.00
600 shares Keyspan Corp. - price per share $33.88 - Fair market value
16,940.00
3,355 shares common stock Mellon Financial - price per share $21.64 -
Fair market value
72,602.00
1,000 shares PPL Capital Funding pfd - price per share $17.91 - Fair
market value
17 ,910.00
600 shares SBC Communications - price per share $21.35 - Fair market
value
12,810.00
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
432,948.00
. Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Robert L. Summers
21
02
0930
PaQe 1
Schedule B . Stocks & Bonds
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
500 shares Simon Property Group - price per share $32.95 - Fair market 16,475.00
value
200 shares Select Medical Corp. - price per share $13.90 - Fair market 2,780.00
value
400 shares Sempra Energy - price per share $20.86 - Fair market value 8,344.00
800 shares common stock Sysco Corporation - price per share $29.39 - 23,512.00
Fair market value
37,479 units CMA PA Municipal Money Market Fund - price per unit 37,479.00
$1.00 - Fair market value
2 2 shares Beaver Run Hunting and Fishing Club - $500.00 per share (see attached 1,000.00
statement)
3. 212 shares Metlife common stock at $26.1799 per share 5,550.00
SUBTOTAL SCHEDULE B 95,140.00
GRANO TOTAL SCHEDULE B $ 432,948.00
REV-15G8 E?\ + (6-98) .
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Robert L Summers
FILE NUMBER
21 02
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
0930
ITEM
NUMBER
1.
DESCRIPTION
1997 Ford Sport Utility Explorer - Sale proceeds
VALUE AT DATE
OF DEATH
9,000.00
2.
Miscellaneous items of household furniture individually owned
630.00
3.
2 used oriental rugs (estimated value)
3,500.00
4.
1954 Classic 16-foot Runabout with 2 outooard engines - Appraised value
2,475.00
5.
2002 Federal Income Tax Refund
2,329.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
17,934.00
''''~m,''''',.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Robert L Summers
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Jean R. Bilunas
1808 Chatham Drive
Camp Hill, PA 17011
Daughter
B
c
JOINTLY -OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name 01 financial institution and barlk account number or similar identifying number. Attach DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT deed forjointly.held real estate VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A 4/16/02 Commerce Bank Checking Accl. #0513182972 - see 5,823.00 100, 5,823.00
attached statement
TOTAL (Also enter on line 6, Recapitulation) $ 5,823,00
(If more space is needed, insert additional sheets of the same size)
,,,,;om.,,",,,.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Robert L. Summers
FilE NUMBER
This schedule must be completed and flied if the answer to any of Questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDE H!E NAME Of HIE TRANSFEREE. THEIR RELATIONSHIP TO DECEOENl ANDT HE DATE OF TRANSfER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACI-lACOPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST
(IFAPPlICA8LEI
1. MetLife Annuity Contract #073424542AB - Payable to Jean 119.971.00 100. 119,971.00
Bilunas, Susan Summers, Mary Dechant, Audrey Summers
2. Merrill lynch Account #872-45002, Ruth E. Summers
Exemption Trust created by Last Will and Testament of Ruth
E. Summers under date of May 6,1983 (see attached) and
funded by Ruth E. Summers upon her death on July 3, 1992,
payable to Jean Bilunas, Susan Summers and Mary Dechant
upon the death of the surviving spouse, Robert L. Summers
(see attached statement from Merrill Lynch)
a. CMA PA Municipal Money Market Fund, unit price $1.00- 11,217.00 100. 11,217.00
Fair market value
b. $5,000 Dallastown, PA Borough Sewer Debenture, due 5,558.00 100. 5,558.00
8/1/2013, unit price $111.161 - Fair market value
c. $10,000 Delaware River Port Authority Debenture, due 11,39300 100. 11,393.00
1/15/2010, unit price $113.927 - Fair market value
d. $25,000 Philadelphia PA Hospital Authority Debenture, 28,511.00 100. 28,511.00
due 7/01/2008, unit price $114.045 - Fair market value
e. $15,000 Washington County PA Hospital Debenture, due 15,424.00 100. 15,424.00
12/15/2009, unit price $102.827 - Fair market value
f. $50,000 Valley View PA School District Debenture, due 55,622.00 100. 55,622.00
11/15/2008, unit price $111.243 - Fair market value
g. $50,000 Pittsburgh PA Water & Sewer Authority 52,248.00 100. 52,248.00
Debenture, due 9/01/2005, unit price $104.496 - Fair market
value
h. $25,000 Philadelphia PA Gas Works Debenture, due 27,288.00 100. 27,288.00
7/01/2007, unit price $109.153 - Fair market value
i. $15,000 Wyoming Valley PA Sanitary Debenture, due 16,158.00 100. 16,158.00
7/01/2007, unit price $107.719 - Fair market value
j. 2,000 shares Brandywine Realty Trust, unit price $20.66 - 41,320.00 100. 41,320.00
Fair market value
k. 462 shares common stock Chevron Texaco, unit price 33,084.00 100. 33,084.00
$71.61 - Fair market value
I. 800 shares First Industrial Realty Trust, unit price $24.70 - 19,760.00 100. 19,760.00
Fair market value
TOTAL (Also enter on line 7, Recapitulation) $ 629,78700
(If more space is needed, insert additional sheets of the same size)
. Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Robert L. Summers
PaQe 2
Schedule G - Inter-Vivos Transfers & Misc. Non-Probate Property
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDf THE NAMEOFTHETRIINSFEREE,THEIRRELATlONSHIPTO DECEDENT A NO THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALuE
NUMBER ATTACH A COPY OFTHE DEED FOR REAL ESTATE VALuE OF ASSET INTEREST
{IF APPLlCABLEI
m. 200 shares Health Care Property Investment. unit price 8.35600 100. 8,356.00
$41.78 - Fair market value
n. 1,000 shares Mills Corporation, unit price $27.89 - Fair 2,789.00 100. 2,789.00
market value
o. 660 shares common stock Mellon Financial Corp., unit 14,282.00 100. 14,282.00
price $21.64 - Fair market value
p. 400 shares PPL Capital Funding preferred, unit price 7,164.00 100. 7,164.00
$17.91 - Fair market value
q. 584 shares SBC Communications, unit price $21.35- 12,468.00 100. 12,468.00
Fair market value
r. 600 shares Simon Property Group, unit price $32.95 - 19,770.00 100. 19,770.00
Fair market value
s. 8,815.945 shares Eaton Vance Tax Managed Growth 122,894.00 100. 122,894.00
Fund, unit price $13.94 - Fair market value
3. Bucknell University Charitable Annuity with income payable to 4,510.00 100. 4,510.00
Robert L. Summers for life and remainder to Bucknell
University upon death - Date-of-death value (see attached
statement)
SUBTOTAL SCHEDULE G 192,233.00
GRAND TOTAL SCHEDULE G $ 629,787.00
REV-1511 EX + (12-99).
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
Robert L Summers
21
02
0930
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Cremation Society - Funeral expenses 1,78600
2. Flowers 143.00
3. Church and clergy 350.00
4. Funeral reception 500.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Jean R. Bilunas - Waived 0.00
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 1808 Chatham Drive
City Camp Hili State P A Zip 17011
Year(s) Commission Paid: 2003
2. Attorney Fees Caldweli & Kearns 12,950.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant Audrey Koury-Summers
Street Address 72 Greenwood Circle
City Wormleysburg State P A Zip 17043
Relationship of Claimant to Decedent Surviving Spouse
4. Probate Fees Register of Wi lis 800.00
5. Accountant's Fees
6. Tax Return Pre parers Fees
7. Cumberland Law Journal - Legal advertising 75.00
8. The Sentinel - Legal advertising 80.87
9. Postage 55.00
TOTAL (Also enter on line 9, Recapitulation) $ 20,239.87
(If more space is needed, insert additional sheets of the same size)
"",,;,m'''''i.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
Robert L. Summers
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
153.00
1.
Commerce Bank - outstanding check on joint checking account which cleared following
the date of death
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
153.00
REV~1513EX.j9_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Rnhort I ""mmors
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSONIS) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTR!BUTIONS (include outright spousal distributions, and transfers under
Sec. 9116 lal 11.2)]
1. Jean R. Bilunas Daughter
2. Susan Summers Daughter
3. Mary Dechant Daughter
4~ Audrey Koury-Summers Surviving Spouse
a. 25% share of Met Life Annuity on Schedule G 29,993.00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV~ 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1. Bucknell University - Charitable Annuity as identified on Schedule G 4,510.00
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV~ 1500 COVER SHEET $ 4,510.00
(If more space is needed, insert additional sheets of the same size)
Beaver Run Hunting & Fishing Club
Founded 1895
December 3, 2002
Jean Bilunas
1808 Chatham Drive
Camp Hill, PA 17011
Dear Jean,
On behalf of the Beaver Run Hunting & Fishing Club, I would like to thank you and your sisters
for your generous gift of your father's two shares that was used to renovate our stewards'
quarters. These shares have a value oftive hundred dollars each, or $1000 in total. This gift from
you in memory of your father will be acknowledged in our December newsletter that will be
received by all of Bob's fellow members later this week.
As I tried to express to you previously, Bob was a genuine friend to all of us at the Club and he
will be sadly ruissed. He will remain in our hearts as a first class outdoorsman and an exemplary
gentleman.
Additionally, the club has begun a fund to create some tangible reruinder, (possibly an oft-
postponed renovation or hoped for convenience) somewhere at the Club in his memory. I will
keep you informed as this effort develops further.
I spoke to Buff Hawley on Saturday while I was at the club, and he has agreed to bring home all
of Bob's belongings from the club when he returns this weekend.
Sincerely,
,/;:_.;111",/ ~.{' J;/)~'.("/~ ""
John R. Much, President
Beaver Run Hunting & Fishing Club
101m R. Much, President
24 HilIendale Road
Perkasie, PA 1&944
(2]5) 257-9694
NUV,l~.2~U2 4:07PM
OFC OF POLICY & TECHNOLOGY
NO. 396
P.2
MBtropolitan Lit, Insuranc, Company
MetLife Cuslom,r S'rvICB C,nter' Tulsa
12902 EZSl51 II Street, PO Box 22069
Tulsa, OK 74121-2069
MetLife
JEAN R BILUNAS
1808 CHATHAM DR
CAMP HILL PA 17011
RE:
Contract # 073 424 542 AS
gec~ased;~OB_ERT 1 SUJ\ltM.;I1~_
. -. ... .~-- - -~- ,---..-"" - -,-~
Dear Ms. Bilunas,
This is a follow up of our telephone conversation of this date regarding the
death claim proceeds on your father's contract.
Contract 073 424 542 AS is non-qualified and all monies over the cost basis
are considered taxable in the year received. The cost basis is $109,604.62.
The date of death value as of October 7, 2002 is $119,970.63.
Where there qre multiple beneficiaries, we will only value the death benefit
as of the time the first beneficiary submits the necessary documentation in
good order. Any death benefit amounts attributable to any beneficiary,
which remain in the investment divisions. are subject to investment risk. and
are not guaranteed.
Your claim was received on November 4, 2002 and the contract was valued
as of that date for $135,732.55. Your share of this death benefit was
$33,933.14, which was paid on November 5, 2002. Audrey, Susan and
'Mary's share'of the-proceeds is still outstan'ding.- ' , -, - ,-,
Thank you for allowing me to be of assistance to you. If you have any
questions, you may contact our Customer Service Representatives at 1-800-
638-7732 or you may reach me at 918-252-8768.
Connie S Brown, ALHC
Payout Specialist 1\
Annuity Administrative Operations
November 13, 2002
Commerce
flBank..
January 8, 2003
Caldwell & Kearns
Attorneys At Law
3631 N Front St
Harrisburg, PA 17110-1533
RE: Estate of: Robert L Summers
Social Security #: 165-16-0443
Date of Death: October 7, 2002
Dear Sir/Madam:
In reference to the letter regarding the above mentioned
Estate, we would like to inform you of the information that
we have researched and found.
Type: Checking
Account #: 513182972
Date Opened: 7/10/01
Date Closed: 10/16/02
Primary Owner: Robert L Summers
Secondary Owner: Jean Bilunias
Date of Death Balance: $5,822.97
Jean Bilunias was added as an owner April 16, 2002
If there are any questions or additional information that
is needed, please feel free to contact me at (717) 795-7118
ext. 3151.
Sincerely,
~~aD;~~s~ ~f)M~
CIF Associate
Commerce Bank j Harrisburg, N.A.
P.O. Box 8599
100 Senate Avenue
Camp Hill, Pennsylvania 17001-8599
...",l<[',
..<';~~Mlkkt:::.:.
;>;~.~.;
f~II~~
--'
~
Office of Planned Giving
Bucknell University
Lewisburg, Pennsylvania 17837
Phone: 570-577-3200
Fax: 570-577~36lO
Bucknell
January 9, 2003
Mr. Charles J. DeHart III
Caldwell and Kearns, Attorneys at Law
3631 North Front Street
Harrisburg, PA 17110-1533
SUBJECT: Robert L. Summers Charitable Gift Annuity
Dear Mr. DeHart:
A copy of the original contract governing Robert L. Summers' charitable gift
annuity with Bucknell University is enclosed for your file. You may see from reading
that he was the sole income beneficiary of this contract. Under the terms of the
contract, Bucknell University's obligation to pay Mr. Summers ended with the quarterly
installment next preceding his death, which payment was made on September 30,
2002.
We believe that no part of Mr. Summers' annuity is includable in his gross estate
for federal tax purposes. Section 2039(a) of the Internal Revenue Code (IRC) of 1986
provides that "The gross estate shall include the value of an annuity or other payment
receivable by any beneficiary by reason of surviving the decedent under any form of
contract or agreement entered into after March 3,1931...." However, we believe that
no part of the IRC mandates or provides for inclusion in the estate of a donor who also
was the sole life income beneficiary of any part of the value of a one-life charitable gift
annlJity. Although I am far less certain of Pennsylvania Inheritance Tax law, I believe
that inheritance tax is imposed only upon estates passing to non-charitable
beneficiaries. Since no part of the value of Mr. Summers' charitable gift annuity accrues
at this death to any individual or entity other than Bucknell University, we believe that no
part is included in his gross estate.
All that said, an actuarial calculation titled "Death Date Values" is enclosed
showing that the value of Mr. Summers' annuity interest in his plan on his date of death
was $4,509.60. This value appears on line 9 ("Investment in Contract") of the
calculation sheet. Note that the calculation is made assuming the applicable federal
rate elected under IRC g7520(a) for August 2002.
Mr'. Charles J. DeHart III
Page 2
A photocopy of an actuarial calculation prepared when Mr. Summers funded his
annuity also is enclosed; this form is headed "Taxation of Gift Annuity Payments." The
table appearing at the bottom of that page, titled "Breakdown of Annuity," shows that a
portion of the income Mr. Summers was paid in each year of his life after establishing
the annuity was treated as capital gain, another portion as ordinary income, and the
balance as tax-exempt income. The tax-exempt portion represents his initial investment
in the contract, distributable under tax rules ratably over his life expectancy. IRC
~72(b)(3)(A) provides that any unrecovered investment in the initial contract upon the
decedent's death may be claimed as an income tax deduction on the decedent's final
federal income tax return. Mr. Summers was due tax-exempt income representing the
ratably payable investment in the contract, $67.61 per quarter through December 31,
2006. Further, another $45.84 was due for the first quarter of 2007. Thus, $1,195.21 of
ratably payable investment in the contract was unrecovered at his death on October 7.
These values are shown on the table "Breakdown of Annuity" and a separate
spreadsheet summary also enclosed.
The final 1099 Form due Mr. Summers will be mailed to you as counsel for his
estate, before the end of January. This 1099 Form will show that Bucknell paid Mr.
Summers $720 during 2002, including $236.37 in ratably reportable long-term capital
gain, $202.83 in tax-exempt income, and $280.80 in ordinary income,
Note that neither I nor anyone at Bucknell can serve as legal or financial advisor
to Mr. Summers, his estate, or his heirs. However, we hope that the information
suggested above is helpful; you must of course judge its value on your own. Naturally, I
will be pleased to help if you have further questions. Thank you for your service to Mr.
Summers' estate and to Bucknell.
Sincerely,
.
~~
Mark Elliott
Director of Planned Giving
ME/gl
Enclosures
BUCKNELL UNIVERSITY
Prepared for:
Robert Summers
January 7, 2003
Deduction Calculations
Actuarial Calculations
Death date Values
9.6% Charitable Gift Annuity
ASSUMPTIONS:
[I] Annuitant
Date of Gift
[3/29/1917] 86
1017/2002
Principal Donated
Cost Basis
$10,000.00
$4,618.27
[2]
[3]
[4]
[5]
Annuity Rate
9.6%
Payment Schedule
quarterly
at end
[6]
Discount Rate under IRC Section 7520(a) for 8/2002
5.2%
CALCULATIONS:
[7] Annuity ([2] x [4])
$960.00
[8] [a] Value of $1 for age on [1], rate on [6]
(Table S in IRS Publication 1457 (1999))
[b] Adjustment for schedule on [5], rate on [6]
(Table K in IRS Publication 1457 (1999))
[c] Adj. Value of $1 ([8a] x [8b])
[9] Investment in Contract ([7] x [8c])
[10] CHARITABLE DEDUCTION ([2] - [9])
4.6086
1.0193
4.6975
$4,509.60
$5,490.40
[II] [a] Expected Return for age on [I]
(Table V in Reg. 1.72-9)
[b] Adjustment for payment schedule on [5]
(Reg. 1.72-5(a)(2)(i))
[c] Expected Return per $1 ([Ila] + [lIb])
[l2] Expected Return ([7] x [I Ie])
[13] Exclusion Ratio ([9] / [12])
(Regs. 1.72-4, 1.l011-2(c) Example (8))
6.5
-0.1
6.4
$6,144.00
0.734
[14] Bargain Sale Ratio ([9] / [2])
(Regs. 1.170A-l(d), 1.l01l-2(b))
[15] Total Reportable Gain ([14] x ([2] - [3]))
[16] Life Expectancy of Donor Age 86
(Reg. 1.l01l-2(a)(4)(ii))
0.45096
$2,426.94
6.4
Prepared by: Mark Elliott
We believe tbis report is accurate. However, this report in no way authorizes or confirms your right to any tax deductions or other results.
Consult your personal advisors.
Private Client Group
.- '1_
2]4 Senate Avenue
Posl Of lice Box 0810
Camp Hill, Pennsylvania 17001-0810
717 975 4600 Olflce
800937 0735 Toll Free
FAX 717 975 4663
"" <11'.."
-!ll,ll:
November 26, 2002
Charles J. DeHart, III
Caldwell & Kearns
3631 North Front Street
Harrisburg PA 17110-1533
RE:
Robert L. Summers
Date of Death: October
Merrill Lynch Accounts:
7, 2002
872-28643, 872-45002
Dear Mr. DeHart:
Referencing your letter I am providing below date of death values for the
above captioned client.
Account #872-28643 name of Robert L. Summers, established 03/03/1981:
25,000 Washington Co PA Hospital Auth Revenue
5.88% due 12/15/2009
20,000 Philadelphia PA Gas Works Revenue
5.50% due 07/01/2003
Cusip 938592EK4
Price 102.8270
Cusip 7l7823B56
Price 102.9110
10,000 Philadelphia PA Gas Works Revenue
5.50% due 07/01/2003
Cusip 707332FJ6
Price 103.9940
Cusip 71 7813BMO
Price 111. 3460
Cusip 7l7823B49
Price 102.9340
40,000 Penn Deleo PA School District
4.60% due 02/15/2013
20,000 Philadelphia PA
5.00% due 03/15/2008
1,500 Brandywine Realth Trust (BDN)
Cusip 105368203
21.120 high
20.200 low
20.280 close
343 Conoco Phillips (COP)
Cusip 20825C104
48.050 high
45.940 low
45.950 close
''':'''[1',,'' 11,'" I'll,."",
"\1,,,;,,\, "'L'"
'1.-',""'"
,.",,,, '''I'' ""1"
;"':'"":;(C'
.... --
'-
~"'';i4':
" . ~.,.
Charles J. DeHart III
November 26, 2002
Page Two
Merrill Lynch Account #872-28643 continued
800 Duke Energy Corp (DKE)
400 Electronic Data Systems 7.625% prides
(EDSprI)
400 Heritage Property Investment Trust Inc.
(HTG)
500 Health Care Property Invs Inc (HCP)
600 Keyspan Corp (KSE)
3,355 Mellon Financial Corp (KEL)
1,000 PPL Capital Funding 7.75% conv pfd
(PPLprE)
600 SBC Communications Inc (SBC)
Private Client Group
214 Senate Avenue
Post Office Box OSlO
Camp Hill, Pennsylvania 17001-{JSIO
717 975 4600 Office
SOO 937 0735 Toll Free
FAX 7179754663
Cusip 264399585
16.290 high
15.810 low
16.250 close
Cusip 285661203
16.880 high
16.360 low
16.580 close
Cusip 42725MI07
24.530 high
23.500 low
23.700 close
Cusip 421915109
42.210 high
41.350 low
41.430 close
Cusip 49337WlOO
34.400 high
33.360 low
33.790 close
Cusip 58551A108
22.400 high
20.870 low
21.020 close
Cusip 69352F204
18.160 high
17.660 low
17 .850 close
Cusip 78387GI03
21. 700 high
20.990 low
21.030 close
Private Client Group
214 Senate Avenue
Post Office Box 0810
Camp Hill, Pennsylvania 17001-0810
717 975 4600 Office
800 937 0735 Toll Free
FAX 717 975 4663
""
-J :_.'
Charles J. DeHart
November 26,2002
Page Three
III
Merrill Lynch Account #872-28643 (continued)
500 Simon Property Group (SPG)
Cusip 828806109
33.790 high
32.110 low
32.330 close
200 Select Medical Corp (SEM)
Cusip 816196109
14.100 high
13.700 low
13.950 close
400 Sempra Energy
Cusip 816851208
21.140 high
20.580 low
20.600 close
800 Sysco Corporation (SYY)
Cusip 871829107
29.750 high
29.030 low
29.360 close
$37,479 CMA PA Municipal Money Market Fund
Cusip 12599D913
Price 1.00
Merrill Lynch Account #872-45002 name of Jearn R. Bilunas. Trustee,
Mary Dechant. Trustee, Susan K. Summers, Trustee. Robert L. Summers,
Trustee Under Will of Ruth E. Summers - established 01/31/1994
$1l,217 CMA PA Municipal Money Market Fund Cusip 12599D913
Price 1.00
5,000 Dallastown PA Boro Sewer Auth Revenue Cusip 235460AQ5
6.00% due 08/01/2013 Price 111.1610
10,000 Delaware River Port Authority PA & NJ Cusip 246361AX7
6.00% due 01/15/2010 Price 113.9270
25,000 Philadelphia PA Hospital Authority Revenue Cusip 717826CVl
7.00% due 07/01/2008 Price 114.0450
'1,_""" "".'-"1'
, "
I."",,',
,~t('2:
... ~......
"~->"~$..,
":"'. iJ
'!l"",,!
'J"J'.
Charles J. DeHart III
November 26, 2002
Page Four
Merrill Lynch Account #872-45002 (continued)
15,000 Washington Co PA Hospital Authority Revenue
5.88% due 12/15/2009
50,000 Valley View PA School District
5.25% due 11/15/2008
50,000 Pittsburgh PA Water & Sewer Auth Sys
4.75% due 09/01/2005
25,000 Philadelphia PA Gas Works Revenue
4.50% due 07/01/2007
15,000 Wyoming Valley PA Sanitary Authority Rev
5.13% due 07/01/2007
2,000 Brandywine Realty Trust (BDN)
462 Chevron Texaco Corp (CVX)
800 First Industrial Realty Trust (FRprD)
200 Health Care Property Inv. (HCP)
1,000 Mills Corporation (MLS)
Private Client Group
214 Senate Avenue
Post Office Box 0810
Camp Hill, Pennsylvania 17001-0810
7179754600 Office
800 937 0735 Toll Free
FAX 717 975 4663
Cusip 938592EK4
Price 102.8270
Cusip 920213ET8
Price 111.2430
Cusip 725304CW7
Price 104.4960
Cusip 717823VPO
Price 109.1530
Cusip 983510AU2
Price 107.7190
Cusip 105368203
21.120 high
20.200 low
20.280 close
Cusip 166764100
72.710 high
70.500 low
70.500 close
Cusip 32054K806
24.710 high
24.680 low
24.680 close
Cusip 421915109
42.210 high
41.350 low
41.430 close
Cusip 601148109
28.350 high
27.430 low
27.470 close
Private Client Group
214 Senate Avenue
Posl Office Box 0810
Camp Hill, Pennsylvania 17001-0810
717 975 4600 Office
800 937 0735 Toll Free
FAX 717 975 4663
,-'"
. ..1,',;.
Charles J. DeHart III
November 26, 2002
Page Five
Merrill Lynch Account 1872-45002 (continued)
..wo
~<"
Mellon Financial Corp (HEL)
Cusip 58551Al08
22.400 high
20.870 low
21.020 close
400
PPL Capital Funding 7.75% conv pfd
(PPLpreE)
Cusip 69352F204
18.160 high
17.660 low
17 . 850 close
584
SBC Communications (SBC)
Cusip 78387G103
21.700 high
20.990 low
21.030 close
600
Simon Property Group (SPG)
Cusip 828806109
33.790 high
32.110 low
32.330 close
8,815.
945
Eaton Vance Tax Managed Growth Fund
(ECTGX)
Cusip 277911822
13.940 bid
13.940 offer
Please feel free to contact us should you require any additional
information.
S~. llY,
JY:l1f;;u-7~
~ ~bert F. Brenner, CFP
Vice President and Wealth
Management Advisor
RFB: eDDD
cc: Jean R. Bilunas
Susan K. SUDDDers
Mary Dechant
.,1.,,.,,,,,,,, "'I,,
.j,;,
LAST WILL AND TESTAMENT
OF
ROBERT L. SUMMERS
I, ROBERT L. SUMMERS, of 72 Greenwood Circle, Wormleysburg,
Cumberland County, Pennsylvania, being of sound mind, memory and
understanding, do make and publish this my Last will and Testament,
hereby revoking and making void all former Wills by me at any time
heretofore made.
ITEM I.
I direct that all my just debts
and funeral expenses be fully paid and satisfied as soon as
conveniently may be after my decease.
ITEM II.
For purposes of information, I
acknowledge the existence of numerous assets owned jointly as
tenants by entireties with my wife, Audrey Summers. As a result of
the benefit she will :cecei":.re as joint owner upon my death, I choose
to redirect the residual portion of my estate for the benefit of my
children as hereinbelow set forth.
"
ITEM III.
I give all of the rest, residue
and remainder of my estate unt6 my three (3) children, Jean R.
Bilunas, Susan K. Summers and Mary R. Dechant, in equal shares,
share and share alike, or to their living issue per stirpes.
ITEM IV.
In addition to the powers
conferred by law, I authorize my Executrix or Trustee, in absolute
discretion:
A. To retain in the form received, and to sell either at
public or private sale any real or personal property.
B. To manage real estate.
C. To invest and reinvest only in forms of property defined
as legal investments according to the laws of the Commonwealth of
Pennsylvania.
D. To exercise any optional rights arising from ownership of
investments.
E. To compromise claims without court approval, and without
the consent of any beneficiary.
2
.
ITEM V.
It is hereby directed that my
Executrix, hereinafter named, shall pay all inheritance, state,
succession and legacy taxes to which my estate or the transfer of
any property hereunder may be subject and to charge such tax as
part of the administration, payable out of my residuary estate.
ITEM VI.
I
nominate,
constitute
and
appoint my daughter, Jean R. Bilunas, to be and act as my sole
Executrix of this my Last Will and Testament.
In the event of
renunciation, death, resignation or inability to act for any reason
whatsoever of my daughter, Jean R. Bilunas, I nominate, constitute
and appoint my daughter, Susan K. Summers, as Executrix of this my
Last will and Testament.
No personal representative or fiduciary
appointed herein shall be required to post bond or give any
security.
3
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
;vi
2 ~ day of flLLj "'57- ,1996.
/'1
/ ,/ .1 "
;....;--. ',,:'1 . '
/'!t--I.u d ~ l5)./~.\.~ ~{~~
ROBERT L. SuMMERS
The preceding instrument, consisting of this, and three other
typewritten pages, was on the date thereof signed, published and
declared by ROBERT L. SUMMERS, the Testator therein named, as and
for his Last Will, in the presence of us, who at his request, in
his presence and in the presence of each other, have subscribed our
names as witnesses hereto.
(.
LL,-:> )
//
Cc "'-/..,
.j"~~
-
Residing at
Charles J, DeHart. II
3631 North Front Street
Harrisburg, Pemsylvania 17110
!(fM;,eC1- ...'1' /~,t4,k{
u
Residing at
,2 1"7
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u ,
.1 !
~';
h-l!.t..<:~(-(,t,4(
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fA ilJ'f(i
75366-1
4
I
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
INVENTORY
Estate of Robert L. Summers No.
also known as Date of Death 1Onl02
, Deceased Social Security No. 165-16-0443
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 Decedenfs death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. IfINe
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Personal Representative:
Name of
Attorney: Charles J. DeHart, III, Esquire Jean R. Bilunas " .
1.0. No.: 15617 l J. k. ",(-2 .I . 1.4
3631 North Front Street (/ 'Jd f)1" .~
Address: Dated
( J
Harrisburg PA 17110
Telephone; (717) 232-7661
Description Value
1. 1997 Ford Sport Utility Explorer - Sale proceeds 9,000.0
2. Miscellaneous items of household furniture individually owned 630.0
(All other household furniture owned jointly with surviving spouse)
3. 2 used oriental rugs (estimated value) 3,500.0
4. Merrill Lynch Securities Account #872-28643, consisting of the
following securities:
25,000 Washington CO PA Hospital debenture, maturity 12/15/09, Unit 25,707.0
price $102.827 - Fair market value
20,000 Philadelphia PA Gas debenture, due 7/1/03, Unit price $102.911 - 20,582.0
Fair market value
Total
450,882.0
(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 total of the Inventory. !
RW.4 I
Continuation of Inventory
Robert L. Summers
Paoe 1
Description of Inventory
Description
40,000 Penn Delco PA School debenture, due 2/15/13, Unit price
$103.994 - Current value
Value
41,598.00
20,000 Philadelphia PA debenture, due 3/15/08, Unit price $111.346 -
Fair market value
22,269.00
10,000 Philadelphia PA Gas Works debenture, due 7/01/03, Unit price
$102.934 - Fair market value
10,293.00
1,500 Brandywine Realth Trust, Unit price $20.66 - Fair market value
30,990.00
343 shares Conoco Phillips, price per share - $47, Fair market value
16,121.00
800 shares common stock Duke Energy Corp., price per share $16.05 -
Fair market value
12,840.00
400 shares common stock Electronic Data, price per share $16.62 - Fair
market value
6,648.00
400 shares common stock Heritage Property Investment Trust, price per
share - $24.02 - Fair market value
9,608.00
500 shares Health Care Property Inv - price per share $41.78 - Fair market
value
20,890.00
600 shares Keyspan Corp. - price per share $33.88 - Fair market value
16,940.00
3,355 shares common stock Mellon Financial - price per share $21.64 -
Fair market value
72,602.00
1,000 shares PPL Capital Funding pld - price per share $17.91 - Fair
market value
17,910.00
600 shares SBC Communications - price per share $21.35 - Fair market
value
12,810.00
500 shares Simon Property Group - price per share $32.95 - Fair market
value
16,475.00
Subtotal
$
307,994.00
Continuation of Inventory
Robert l. Summers
Paae 2
Description of Inventory
Description
200 shares Select Medical Corp. - price per share $13.90 - Fair market
value
Value
2,780.00
400 shares Sempra Energy - price per share $20.86 - Fair market value
8,344.00
800 shares common stock Sysco Corporation - price per share $29.39 -
Fair market value
23,512.00
37.479 units CMA PA Municipal Money Market Fund - price per unit
$1.00 - Fair market value
37,479.00
5. 1954 Classic 16-fool Runabout with 2 outboard engines - Appraised
value
2,475.00
6. 2 shares Beaver Run Hunting and Fishing Club - $500.00 per share
1,000.00
7. 212 shares MelLife common stock at $26.1799 per share
5,550.00
8. 2002 Federal Income Tax Refund
2,329.00
Subtotal
$
83,469.00
Grand T mal $
450,882.00
11\
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTAT
OFFICIAL RECEIPT
DEHART CHARLES J III ESQUIRE
CALDWELL & KEARNS
3631 NORTH FRONT STREET
HARRISBURG, PA 17110
___nn_ fold
ESTATE INFORMATION: SSN: 165-16-0443
FILE NUMBER: 2102-0930
DECEDENT NAME: SUMMERS ROBERT L
DATE OF PAYMENT: 05/08/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/07/2002
TOTAL AMOUNT
REMARKS: JEAN R BILUNAS
C/O CHARLES J DEHART III ESQ
CHECK# 108
SEAL
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
"
REV-1162 EX(11- )
E TAX
NO. CD 00254
ACN
SSESSMENT AMOUNT
CONTROL
NUMBER
+ ---
101 I $1,421.83
I
I
I
I
I
I
I
I
PAID: $1,421.83
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
I
A
/1- f7"- /3
~ BUREAU OF INDIVIDUAL TAXES
IHHERlTAHCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 11128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
ti.-.::: ':~
DATE
'eSTATE OF
DATE OF DEATH
"lILE NUMBER
d '-C~TV
ACN
.03 JUN 30
CHARLES J DEHART III ESQ
CALDWELL & KEARNS
3631 N FRONT ST
HBG PA 17110
C.::rl -
GUrnb6ddrf_-
i'/..
REY-1S<i7EXA (1-O.$)
06-23-2003
SUMMERS
10-07-2002
21 02-0930
CUMBERLAND
101
ROBER
L
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT 0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-,,=is4j-EX-AFP--ciii---ii3")--iiiiYicE--OF-YtiiiERTrAt.'-cTYA"lTAPPRAisE'j.i'EiiT",--ALi-oWANCE-'Q-i----------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SUMMERS ROBERT L FILE NO. 21 02-0930 ACN 101 DATE 06-2 2003
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2.
3.
4.
5.
6.
1.
8.
(1)
(2)
(3)
(4)
E) (5)
(6)
(7)
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule OJ
Cash/Bank Deposits/Misc. Personal Property (Schedule
Jointly Dwnad Property (Schedule F)
Transfers (Schedule G)
Total Assets
CHANGED
.00 NOTE: To insu proper
432.948.00 credi t to you ccount,
.00 submit the up portion
.00 of this form h your
17.934.00 tax payment.
5,823.00
629,787.00
(8) 1,086,49 00
20,239.87
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
If an assess.ent was issued prevlously~ lines 14~ 15 and/or 16~ 17~ 18 and 1
reflect figures that include the total of ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX R DIT :
PAYM
DATE
12-26-2002
05-08-2003
NOTE:
153.00
(11)
(12)
(13)
(14)
13
00
13
1,066,09
4~51
1~061,58
ill
00
045 =
12
15
(6)
29,993.00 X
1,031,596.13 X
.00 X
.00 X
.00
.83
.00
.00
.83
(IS)
(7)
(18)
REC IPT
NUMBER
COOO 1992
CD002541
DISCOUNT (+)
INTEREST/PEN PAID (-)
2,250.00
.00
46,42
(19)=
46,42
AMOUNT PAID
42,750.00
1,421.83
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
46,421.
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN *1. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MA~ liE DUE
A REFUND. SEE REVERSF" Sfn!: n!: TUT~ J:"nD" J:"nD T"'~Tn""'T..ir<lL'~
l/j- q~- /-8
'\.. BUREAU OF INDIVIDUAL
lH"ERITAHCE TAX DIVISION
VEPT. 280601
HARRISBURG. PA 17128-0601
TAXES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
~-
;\:JJ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
: llCOUNTY
ACN
08-18-2003
SUMMERS
10-07-2002
21 02-0930
CUMllERLAND
201
ROBER
L
CHARLES J DEHART III ESQ
CALDWELL & KEARNS
3631 N FRONT ST \
HBG PA 1711n
~o.~
1 S}
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT 0:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
NOTE: To insu~e p~oper credit to your account, submit the upper portion of this form with your tax pant.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR FILES ....
iiE-V"::483-EitAFP-('oFo35------.-;-N'itfic'E--OF--OEi:E-R"iiiNATi'Q-.nND-;.S-SESSMENy---------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF SUMMERS
ROBERT
L FILE NO.21 02-0930
ACN 201
DATE 08-18 003
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
44 . 171 . 83
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
44 1 .83
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMllER
DISCOUNT C+)
INTEREST/PEN PAID C-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.0
.0
.0
.0
*IF PAID AFTER THIS DATE. SEE REVERSE SIDE {IF TOTAL DUE IS LESS THAN tl. NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CR>. YOU HAY BE , ,
DUE A REFUND. SEE REVERSE SIDE OF THIS J;'nRM I:nR T"'<'TDII"'TTnLJ~ :",
~
i'
CALDWELL & KEARNS
A PROFESSIONAL CORPORATION
JAMES R. CLlPPINGE.R
CHARU:S J. DEHART. III
,JAMES D. CAMPBELL. JR.
JAMEs L. GOLDSMITH
JEFFREY T. McGUIRE"
STANLEY ..J. A. LASKOWSKI
DOUGLAS K. MARSICO
BRETT M. WOODBURN
RAY .J. MICH,<I.LOWSKI
ATTORNEYS AT LAW
OF COUNSEL j
RICHARD L. KEA +~
CARL G. WAS I:
II
Ii
THOMAS O. CALDWE h JR.
(1928-20011 i'
3631 NORTH FRONT STREET
HARRISBURG, PENNSYLVANIA 17110-1533
-ALSO A MEMBER OF NJ BAR
October 29, 2003
i:
717-232-7661[.
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thefirm@Caldwelrkea~.DOm
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Dear Sir/Madam:
Re: Estate of Robert L. Summers
No. 2002-00930
I am enclosing herewith the following:
1. Copy of the Estate Tax Closing Document for docketing.
2. The Status Report Under Rule 6.12, indicating that the estate
administration is closed.
3. A copy of each document and a self-addressed, stamped envelope
for your convenience in returning clocked-in copies.
Thank you for your cooperation.
Sincerely,
~ ';VV..u-
Charles J. DeHart, III
CALDWELL & KEARNS
CJD/nb
/Enclosures
02-737/52800-1
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STATUS REPORT UNDER RULE 6.12
t/
of.-..
Name of Decedent: RODert L. Summers
Date of Death: 10/7/02
Will No. ;2h1d-t?.Jo
Admin. No.
Pursuant to Rule 6. 12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
I . State whether administration of the estate is complete:
Yes X No
2 . If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3 . If the answer to No. 1 is Yes, state the following:
a.
account with the Court?
Did the personal representative file a final
Yes No X
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 X No
d . Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Clerk of the Orphans' Court and may be attached to this report.
Date: 10/29/03
(' ~~J
Signature
-;'-j
Charles J. DeHart III Es uire
Name (Please type or print)
3631 North Front Street
HarrisDur PA 17110
Address
Capacity :
Personal Representative
X
Counsel for personal
representative
CHARLES J DEHART III ESQ
CALDWELL & KEARNS
3631 N FRONT ST
HBG PA 17110
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
~A!~ of
{ ()fll1A1~ OF
DATE OF DEATH
FILE NUMBER
"04 FEB 2t~rf~02
i.JOUJ
Ctnnb", and Co.. piJ
MAKE CHECK PAYABLE AND REMIT PAYMENT
/
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
IEPT. 280601
HARRISBURG~ PA 17128-0601
IEY.7S'EIlM
-R.
03-01-2004
SUMMERS
10-07-2002
21 02-0930
CUMBERLAND
202
ROBER
L
Amount R...1 Heel
C:S'rJ\U
0:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account" sub.it the upper portion of this font with your tax pa "t.
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR FILES ....
iiEV=i3'6-EXAIWTlii:.-ozr----..-iloficrliF--IiEi'rriiiiNATiorn.iiinsSESSMEii'f---------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF SUMMERS
ROBERT
L FILE NO.21 02-0930
ACN 202
DATE 03-01 004
ESTATE TAX DETERMINATION
1. Credit FDr State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding DiscDunt and/Dr Interest)
44,171.83
3. Inheritance Tax Assessed by Other States
Dr TerritDries Df the United States
(Excluding DiscDunt and/Dr Interest)
.00
4. TDtal Inheritance Tax Assessed
44 1 .83
5. Pennsylvania Estate Tax Due
.00
6. Amount Df Pennsylvania Estate Tax PreviDusly Assessed
Based Dn Federal Estate Tax Return
.00
7. AdditiDnal Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT 0
BALANCE OF TAX DUE 0
INTEREST AND PEN. 0
TOTAL DUE 0
aIf PAID AFTER THIS DATE, SEE REVERSE SIDE lIF TOTAL DUE IS LESS THAN $1, 110 PAYIIENT IS RElIUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE
DUE A REFUlID. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.