HomeMy WebLinkAbout12-16-14 REV-1500 EX(02-11)
1505610143 OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOX.280601 INHERITANCE TAX RETURN 21 13 1279
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
11 06 2013 03 18 1923
Decedent's Last Name Suffix Decedent's First Name MI
OILER V. PAULINE
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[—X] 1. Original Return 2. Supplemental Return 11 3. Remainder Return(Date of Death Prior to 12-13-82)
(date of death after 12-12-82)
4. Limited Estate 4a.Future Interest Compromise 5. Federal Estate Tax Return Required
FX1 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 8Total Number Safe Dosit Boxes
(Attach Copy of Will) (Attach Copy of Trust) , r of
9. Litigation Proceeds Received
10.Spousal Povert�Credit�Date of Death 1 1.Election to tax under Sec.9113(A)
F� between
12-31, (Attach Schedule 0)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JAMS D HUGHES ESQ 717 249 6333
REGISTER OF WILLS USE ONLY
First Line of Address
17"
354 ALEXANDER SPRING RO
M
Second Line of Address
rn C
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0'�kTPIJ_,FED C1_1 :�,o
City or Post Office State ZIP Code 71 4
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CARLISLE PA 17015
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Correspondent's e-mail address: 'hu ghes(a)_salzmannhughes.com (fin C> I
Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my know i-edge and belief, I
it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge,
SIGNATURE RSON RESPONSIBLE FOR FILING RETURM> DATE
Thomas A. Oiler '24
ADDRES
39 NOKO—n DrV'A—"aisle, PA 17015
SIGrRE OF P PA R
THAN REPRESENTATIVE DATE
James D. Hughes Esq.
ADRESS
354 Alexaer Spring Road, Suite 1, Carlisle, PA
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Oiler, V. Pauline
RECAPITULATION
1. Real Estate(Schedule A)..... ............. ...... ....... ......____.......... 136, 382 . 00
2. Stocks and Bonds(Schedule B)............................................................................. 2. 368 , 767 . 48
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 353 , 356 . 97
6. Jointly Owned Property(Schedule F) [:] Separate Billing Requested............ 6.
7, Inter-Vivos Transfers&Miscellaneous Non Probate Property
(Schedule G) L] separate Billing Requested............ 7, 178 , 353 . 28
8, Total Gross Assets(total Lines 1 through 7)........................................................ 8. 1 , 036, 859 . 73
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 38 , 854 . 26
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)....-............ ......... 10. 828 . 04
11. Total Deductions(total Lines 9 and 10)....__...........___..........................._.... 11. 39, 682 . 30
12. Net Value of Estate(Line 8 minus Line 11)........................ ................................ 12. 997f 177 . 43
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 997 , 177 . 43
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 15. 0 . 00
(a)(1.2)X.00
16. Amount of Line 14 taxable 997 , 177 . 43 16. 44 , 872 . 98
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
.18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18, 0 . 00
19. TAX DUE............................................................................................................... 19. 44 ,872 . 98
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. F-1
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21-13-1279
Decedent's Complete Address:
DECEDENT'S NAME
Oiler,V. Pauline
STREET ADDRESS
801 N. Hanover Street
CITY STATE _7z_1P
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) 44,872.98
Z Credits/Payments
A. Prior Payments 42,500.00
B. Discount 2,105.26
Total Credits(A +B) (2) 44,605.26
1 Interest (3) 2.74
4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2,Line 20 to request a refund
5, If Line I +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 270.46
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;..... ..................____............. .............__... D
b. retain the right to designate who shall use the property transferred or its income;.................. ......... 1:1
c. retain a reversionary interest;or...................................... ........................ ........................................... ... El 1�1
d. receive the promise for life of either payments,benefits or care?............................................................ El lxl
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?...._................ ..................... ...................................................... ............... 1�1 El
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ E-1
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?....................................................... ....._............ .........................I......
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(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 percent
[72P.S.§91116(a)(1.1)(ii)). The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,2000:
• The tax rate imposed on the net value of transfers from a deceased child 21 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 percent[72 P.S.§9116(a)(1.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4,5 percent,except as noted in[72 P.S.§9116(a)(1)],
• The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)). A sibling is defined,
under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
Rev-1502 EX+(01-10)
SCHEDULE A
pennsylvania REAL ESTATE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
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 that Is jointly-owned with right of survivorship must be disclosed on schedule F.
Attach a copy of the settlement sheet if the property has been sold
Include a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Real estate situate at 1304 Spring Road, Carlisle, North Middleton Township, Cumberland 136,382.00
County, PA-Assessed value$140,600 x.97,Common Level Ratio=$136,382(Currently
listed for sale at$129,900)
TOTAL(Also enter on Line 1,Recapitulation) 136,382.00
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev.01-10)
Rev-1503 EX+(6.96)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
Morgan Stanley Account No.410-893317
1 369604103 4,172 shares of General Electric Co. -Com 26.715 111,454.98
2 55261F104 2,300 shares of M&T Bank Corp.-Com 111.875 257,312.50
TOTAL(Also enter on Line 2,Recapitulation) 368,767.48
(If more space is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group,Inc. Farm PA-1500 Schedule B(Rev.6-98)
Rev-1508 EX+(11.10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler, V. Pauline 21-13-1279
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
Morgan Stanley, Account No,410-89331
1 $45,000 45 Goldman Sachs Bank USA NY,Certificate of Deposit-Interactive Data 45,108.50
Corporation;dated 02/29/2012;due 03/02/2015; rate 0.95%
Accrued interest on Item I through date of death 78.47
2 $50,000 50 Ally Bank Midvale Utah,Certificate of Deposit-Interactive Data Corporation; 50,129.45
dated 12/05/2012;due 12/0712015; rate 0.9%
Accrued interest on Item 2 through date of death 189.86
3 $50,000 50 Discover Bank,Certificate of Deposit-Interactive Data Corporation;dated 49,802.50
03106/2013; due 03/07/2016; rate 0.8%
Accrued interest on Item 3 through date of death 66.85
4 $50,000 50 GE Cap Bank Inc. Retail, Certificate of Deposit-Interactive Data Corporation; 50,070.65
dated 01/21/2011; due 01121/2014; rate 1.25%
Accrued interest on Item 4 through date of death 184.93
5 $50,000 50 Goldman Sachs Bank USA NY,Certificate of Deposit-Interactive Data 49,913.15
Corporation; dated 01/1612013;due 01/1912016; rate 0.9%
Accrued interest on Item 5 through date of death 139.32
6 $60,000 60 Goldman Sachs Bank USA NY,Certificate of Deposit-Interactive Data 60,464.34
Corporation;dated 11/02/2011;due 11103/2014; rate 1.5%
Accrued interest on Item 6 through date of death 9.86
7 Cash on hand 44.00
Total of Continuation Schedule See attached page
TOTAL(Also enter on Line 5,Recapitulation) 353,356.97
(if more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1508 EX+(11.10)
SCHEDULE
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT continued
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
8 Humana-prescription drug cancellation refund 42.30
9 The Sentinel-newspaper cancellation refund 26.09
10 M&T Bank,Classic Checking Account No.431508 30,534.44
11 Morgan Stanley Cash Account No.410-893317 9,641.70
12 2002 Volvo 5,535.00
13 Household furnishing taken in kind by Thomas A.Oiler 750.00
14 Capital Blue-refund of unused premium 181.18
15 Church of God Home,Inc.-refund 99.38
16 Commonwealth of Pennsylvania-2013, PA40 income tax refund 37.00
17 Ohio Casualty-refund of automobile unearned premium 308.00
TOTAL(Also enter on Line 5,Recapitulation) 353,356.97
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1510 EX+(08-09)
SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD.S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSNCLUDE NAME OF FER. ATTACH A COPY OF THEIR RELATIONSHIP
DEIED FOR REAL ESTATE. VALUE OF ASSET ENT AND INTEREST {IF APPLICABLE} VALUE
1 Morgan Stanley IRA No.410-894220 -Beneficiary 178,353.28 100.000% 178,353.28
Thomas A.Oiler,son
2 Emma Beals-great-granddaughter,cash gift on 100.00 100.000% 100.00 0.00
12/24/2012
3 Hailey Oiler-great-granddaughter,cash gift on 100.00 100.000% 100.00 0.00
12/24/2012
4 Isaac Beals-great-grandson,cash gift on 12124/2012 100.00 100.000% 100.00 0.00
5 Jamie Beals-granddaughter,cash gift on 12/24/2012 2,500.00 100.000% 2,500.00 0.00
6 Thomas A.Oiler-son,cash gift on 12/24/2012 500.00 100.000% 500.00 0.00
7 Thomas A.Oiler, II-grandson,cash gift on 12-24-2012 2,500.00 100.000% 2,500.00 0.00
TOTAL(Also enter on Line 7,Recapitulation) 178,353.28
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09)
nev-1511m+o0*9
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
Decedent's debts must bereported onSchedule|.
ITEM DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 1,389.23
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attorney's Fees Salzmann Hughes, P.C. 31,285.00
3. Family Exemption: (if decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
RelationshiD of Claimant to Decedent
4. Probate Fees 788.50
5. Accountant's Fees
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6. Tax Return Preparer's Fees
7. Other Administrative Costs 5,391.53
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 38,854.26
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SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Ewing Brothers Funeral Home, Inc. -balance due for funeral services 1.139.60
2 Thomas A.Oiler'reimbursement for funeral luncheon 199.63
3 Thomas A.Oiler'reimbursement for funeral pianist 50.80
H-A 1.389.33
Other Administrative Cost
4 Boreman&Babb Certified Public Accountants-preparation of 2013,1040/PA40 income tax 230.00
returns
5 Ha|u*man'aTree Service'trimming trees mtSpring Rd.property toprepare for sale inorder 85.00
toadminister the estate
6 Morgan Stanley-account maintenance fee 95.00
7 Morgan Stanley'annual service fee 150.00
W Morgan Stanley -oervicefoestose|| oeouritiosinordertoadministerthe estate 472.49
9 PPL'electric service for Spring Road,Account No. U44g0-ToVVO 49.98
10 PPL'electric service for Spring Road,Account No. 0449O'TuUOO 64.84
11 PPL'electric service for Spring Road,Account No. O44Sn-7V808 61.72
12 PPL'electric service for Spring Road,Account No.04490-70008 102.35
13 PPL'electric service for Spring Road,Account No.04490-70008 39.61
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Copyright(c)u002form software only The Lackner Group,Inc. Form PA-1so$Schedule HyRov 6-98
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
ITEM
NUMBER DESCRIPTION AMOUNT
14 PPL-electric service for Spring Road,Account No.O4490'70OO8 53.55
15 PPL'electric service for Spring Road,Account No.V44S0'TUO0D 39.09
16 PPL'electric service for Spring Road,Account No.U449V'TO008 42.34
17 PPL'electric service for Spring Road,Account No. D449O-7UOUD 44.79
18 PPL'electric service for Spring Road,Account No.V44SO'7UVV8 28.25
19 Salzmann Hughes, P.C.-closing costs and final fees for income tax preparation,postage 1.000.00
and miscellaneous contingencies inorder toadminister the estate
20 Shipley Energy-December protection plan 29.00
31 Shipley Energy-January protection plan 29.00
22 Shipley Energy'heating oil 849.82
23 Ship|myEnen]y-FmbruaryprotecU �S
protection .80
24 Ship|eyEnergy-KnnruhpnoteoUonp|an 29.00
25 Shipley Energy-April protection plan 32.95
26 Shipley Energy-May protection plan 32.95
27 ShipleyEnergy-June protection plan 32.95
20 Shipley Energy-July protection plan 32.95
39 Shipley Energy-August protection plan 32.95
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Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule*(R�6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
ITEM
NUMBER DESCRIPTION AMOUNT
30 Shipley Energy-Septemberprotection plan 32.95
31 Shipley Energy-heating oil 739.77
32 Shipley Energy-October protection plan 32.95
33 Shipley Energy-Tank Lifetime Protection Plan, 10/1/2014 through 9/30/2015 96.00
34 Shipley Energy-November protection plan 32.95
35 The Sentinel-Legal advertising 200.16
36 Thomas A.Oiler-reimbursement for repairs to 2003 Volvo 321.00
37 Thomas A.Oiler-reimbursement for repairs to 2003 Volvo and registration 447.17
H-B7 5,391.53
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler,V. Pauline 21-13-1279
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Borough of Carlisle-water and sewer service 72.90
2 Borough of Carlisle-water and sewer service 178.81
3 Carlisle Regional Medical Center-balance due on account 301.41
4 Cumberland Goodwill Fire Rescue EMS-medical transport service on 11/04/2013 86.65
5 PPL-electric service for Spring Road,Account No. 04490-70008 44.57
6 Shipley Energy-heating oil 143.70
TOTAL(Also enter on Line 10, Recapitulation) 828.04
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1513 EX+(01-10)
pennsylvania SCHEDULEJ
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Oiler, V. Pauline 21-13-1279
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT
Do Not List Tru WOW (Words) ($$$)
TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
See attached schedule
Total 997,177.43
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover blItIUL,as appiopriate.
NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)
SCHEDULE
BENEFICIARIES
(Part 1,Taxable Distributions)
ESTATE OF:
V. Pauline Oiler 11106/2013 196-14-0081
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
1 Thomas A.Oiler Son Sch. G, Item 6 792,471.39
39 Nelson Drive 75%of Residue
Carlisle, PA 17015
2 Jamie Beals Granddaughter Sch.G,Item 5 102,353.02
76 Hillside Drive 12 112%of Residue
Carlisle, PA 17013
3 Thomas A. Oiler 11 Grandson Sch. G, Item 7 102,353.02
317 S.Pitt St. 12 1/2%of Residue
Carlisle, PA 17013
4 Emma Beals Great-granddaughter Sch. G, Item 2
76 Hillside Drive
Carlisle, PA 17013
5 Isaac Beals Great-grandson Sch.G,Item 4
76 Hillside Drive
Carlisle,PA 17013
6 Hailey Oiler Great-granddaughter Sch.G, Item 3
317 South Pitt Street
Carlisle, PA 17013
Total 997, 77.43
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E"S
LAST WILL AND Ud A A-AMENT�
1, V. PAULINE OILER, of the Borough of Carlisle, Cumberland County, Pennsylvania,
being of sound mind, disposing memory and full legal age, do hereby make, publish and declare
Z;' 11'� 111:1
this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made
by me.
ONE. I direct my Executor or Executrix, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death tax purposes, whether or not such property passes under this Will, shall be paid
by the Executor or Executrix of my estate.
TWO, My Executor or Executrix may, at his or her discretion, compromise
claims, borrow money, retain property for such length of time as he or she may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as he or she may
deem proper; and invest estate property and income without restriction to legal investments
unless otherwise provided hereunder. 1 authorize and empower my Executor or Executrix to sell
any realty and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale
therefor, in fee simple, as I could do if living. My Executor or Executrix is authorized and
empowered to engage in any business in which I may be engaged at my death, for such period of
time after my death as seems expedient to said Executor or Executrix.
THREE. I give, devise and bequeath all of my estate of whatever nature as follows:
A. Seventy-five percent (75?,'0) to my son, THOMAS A. OILER, per stirpes, which
provides that the child or children of any deceased beneficiary shall take the share
their parent would have taken if living.
B. Twelve and one-half percent (12 V2%) to my grandchild, JAMIE BEALS, per
stirpes, which provides that the child or children of any deceased beneficiary shall
take the share their parent would have taken if living.
C. Twelve and one-half percent (12 V2%) to my grandchild, THOMAS A. OILER 11,
per stirpes, which provides that the child or children of any deceased beneficiary
shall take the share their parent would have taken if living.
If any of the above individuals predeceases me without issue, then in that event his or her
share shall be divided, in equal shares, among the remaining beneficiaries hereof.
FOUR. In the event of a common disaster causing the death of myself and all of
11
my beneficiaries named in Paragraph Three above, without leaving surviving issue, all within a
period of sixty (60) days, then I give, devise and bequeath the rest, residue and remainder of my
estate to my daughter-in-law, WENDY OILER, per stirpes.
FIVE. If, under any of the provisions of this Will, any principal becomes vested
in a minor, my Executor or Executrix, as the case may be, including any administrator c.t.a., shall
have the discretion either to pay over such principal or any part thereof to any parent of such
minor, any guardian of the person or estate of such minor, or any person with whom such minor
resides, or to retain the same as trustee of a power in trust for the benefit of such minor during his
or her minority. Any of the principal thus retained, and any of the income therefrom, including
the whole thereof, may be paid to or applied for the benefit of such minor from time to time in
the discretion of the trustee of such power. When such minor reaches majority, the funds so held
shall be paid over to such person, or, if he or she shall sooner die, to his or her legal
representatives. In so holding any principal or income for any minor, the trustee of such power
shall have all the rights, powers, duties and discretions conferred or imposed upon my fiduciaries
acting under this Will. I further direct that no bond shall be required from any person receiving a
payment hereunder and receipt from such person shall be a full discharge to the trustee of such
power who shall not be bound to see to the application or use of such payment. The trustee of
such power shall be entitled to commissions at the rates and in the manner payable to a
testamentary trustee.
SIX. I nominate and appoint THOMAS A. OILER, to be the Executor of this
my Last Will and Testament. In the event he has predeceased me, failed to qualify or is not able
or does not serve for whatever reason, I then appoint WENDY OILER, to be the substitute
Executrix of this my Last Will and Testament. In the event she has predeceased me, failed to
qualify, or is not able or does not serve for whatever reason, I then appoint JAMIE BEALS to
serve as substitute Executrix of this my Last Will and Testament, whereby the said substitute
personal representatives shall have the same powers as are given to the original Executor
hereunder.
SEVEN. No person(s) shall benefit hereunder unless such beneficiary shall survive
me by sixty (60) days.
EIGHT. No Executrix, Executor or Guardian acting hereunder shall be required to
post bond or enter see urity in this or any other jurisdiction.,
NINE. No beneficiary any pledge may assign, anticipate or his or her interest in
I C9 I
income or principal held or distributable hereunder, and no beneficiary's creditors may levy,
attach or otherwise reach any such interest.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of May,
2003.
(SEAL)
V PAUL LYE OILER
Signed, sealed, published and declared by the above-named person as and for a Last Will
and Testament, in our presence, who at said'person's request, in said person's presence and in the
presence of each other have hereunto set our names as subscribing witnesses.
C,
4
ACKNOWLEDGMENT AND AFFIDAVIT
AVE, V. PAULINE OILER, JAMES D. HUGHES and MARTHA L. NOEL, the
testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being
first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and
executed the instrument as her Last Will, and that she had signed willingly, and that she executed
it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses,
in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of
their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and
under no constraint or undue influence.
V. P INE OILER
D. HT HES
1VIART , I 'O L
COMMONWEALTH OF PENNSYLVANIA
. SS:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by V. PAULINE OILER, the
testatrix herein and subscribed and sw rn to before me by JAINJES D. HUGHES d
MARTHA L. NOEL, witnesses, this ''day of May, . )?.
Nott1,;-+ublic
Notarial Seat
Iacqueline L. Dra,.abaugh, Notary Public
Bo.o, Cumberland Co-. ;ty
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.•- 11
Estate Valuation
Estate of; Oiler
Date of Death: 11/06/2013 Account: 410-893317
Valuation Date: 11/06/2013 Report Type: Date of Death
Processing Date: 11/08/2013 Number of Securities: 9
File ID: Oiler 410893317
Mean and/or Div and Int Security
Shares Security }nigh/Ask Low/Bid Adjustments Accruals 'Value
or Par Description
9,641.70
1) 9641.7 Cash (CASH)
2) 4172 GENERAL ELECTRIC CO (369604103; GE)
COM
New York Stock Exchange 26.98400 26,45000 HJL
11/06/2013 26.715000 111,454.98
3) 2300 M & T BK CORP (55261F104; MTB)
COM
New York Stock Exchange 112,44000 111.31000 H/L
11/0612013 111.875000 257,312.50
4) 50000 ALLY BK MIDVALE UTAH (020050794)
Interactive Data Corporation
DTD: 12/05/2012 Mat: 12/07/2015 0.98 100.25890 Mkt
11/06/2013 100.258900 50,129,45
189.86
Int: 06/05/2013 to 11/06/2013
Note: Put Option on DOD
5) 50000 DISCOVER BK (254671KU3)
Interactive Data Corporation
DTA: 03/06/2013 Mat: 03/07/2016 0.88 99,60500 Mkt
11/06/2013 49.6050p0 66.85 49,802.50
Int: 09/06/2013 to 11/06/2013
Note: Put Option on DOD
6) 50000 GE CAP BK INC RETAIL (3616o9'PS9)
Interactive Data Corporation
DTD: 01/21/2011 Mat: 01/21/2014 1,258 100.14130 Mkt
1110612013 100.141300 50,070.65
184.93
Int: 0'1/21/2013 to 11/06/2013
Note: Put Option on DOD
7) 50000 GOLDMAN SACHS BK USA NY (38143A416)
Interactive Data Corporation
DTD: 01/16/2013 Mat: 01119/2016 0.98 99,82630 Mkt
11/06/2013 99.826300 49,923.15
139.32
Int: 07/16/2013 to 11106/2013
Note: Put Option on DOD
8) 60000 GOLDMAN SACHS BK USA NY (38143AAPO)
Interactive Data Corporation
DTD: 11/42/2011 Mat: 11/03/2014 1158 100.77390 Mkt
11/06/2013 100.773900 60,964.39
9.e6,
Int: 11/02/2013 to 11/06/2013
Note: Put Option on DOD
9) 45000 GOLDMAN SACHS BK USA NY (38143AKX2)
Interactive Data Corporation
DTD: 02/29/7.012 Mat: 03/02/2015 0.958 100.24110 Mkt
11/06/2013 100.241104 45,108.50
78.97
Int: 08/31/2013 to 11/06/2013
Note: Put Option on DOD
$683,897.77
Total Value: $669.29:
Total Accrual:
Total: $684,567.06
Page 1
This report was produced
pleaswith EstateVaFVPSystemsoatcEstate
(818) 313- Valuations
6300orwww.evpsys� Syc
com. (Revision7.3xyou have questions,
lj
Q M&'Bank
499 Mitchell Road,Millsboro,DU, 19966 Adjustment Services
Phone 888-5024349
F ax (3 02)934-2955
December 24,2013
Salzmann Hughes, P.C.
Attorneys at Law
354 Alexander Spring Road, Suite 1
Carlisle,PA 17015
Re: Estate of V. Pauline Oiler
Social Security_ 196-14-0081
Date of Death: November 6 2013
Dear Sir or Madam:
Per your inquiry on December 12, 2013,please be advised that at the time of death,the above-named decedent
had on deposit with this bank the following:
1. Type of Account Checking Account
Account Number 431508
Ownership(Names of Thomas A. Oiler(POA)
Verna Pauline Oiler
Opening Date 0910111967
Balance on Date of Death $30,534.44
Accrued Interest $ .00
Total $30,534.44
For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds,
please call the Spring Garden at 717-2404525.
We were unable to locate any safe deposit box for the above-mentioned decedent.
This letter docs not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers,
Representative Payee,or Trustee under a Written Agreement
Sincerely,
Valarie Mercer
Adjustment Services
Kelley Blue Book Page 1 of 2
t+�l
Kelley Blue Book The Tt.,,t,!d Pt,,norce
CHEVROLET__;'
FIND ROADS
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2003 Volvo XC70
Pricing Report
Style:2.5T Wagon 4D
Mileage:29238
Trade-In Value
Excellent
$6,735
Very Good
$6,635
.. i
Good
$6,285
Fair
$5,535
Values valid until
12/12i2013
Vehicle Highlights
Fuel Economy: Max Seating:5
City 16/Hwy 23/Comb 19 MPG
Doors:4 Engine:5-Cyl,Turbo,2.5 Liter
Drivetrain:AWD Transmission:Automatic
EPA Class:Midsize Station Wagons Body Style:Wagon
Country of Origin:Sweden Country of Assembly:Sweden
Your Configured Options
Our preselected options,based on typical equipment for this car. _
/Options that you added while configuring this car.
i
Morgan Stanley - IRA V. Pauline Oiler Beneficiary is Thomas A. Oiler
Estate Valuation
Date of Death: 11/06/2013 Estate of: Oiler
Valuation Date; 11/06/2013 Account: 410-894220
Processing Date: 11/08/2013 Report Type: Date of Death
Number of Securities; 5
File ID: Copy of Oiler 410894220
Shares Security Mean and/or Div and Int Security
or Par Description High/Ask Low/Bid Adjustments Accruals Value
1) 16607.35 Cash (CASH) 16,607.35
2) 35000 BMW BK NORTH AMER UTAH (05568P5X1)
Interactive Data Corporation
DTD; 10/25/2013 Mat: 10/25/2016 1,258
11/06/2013 99.68210 Mkt
99.682100 34,888.74
Int: 10/25/2013 to 11/06/2013 14.38
Note: Put Option on DOD
3) 44000 DISCOVER BK GREENWOOD DEL (254670D41)
Interactive Data Corporation
DTD: 05/04/2011 Mat: 0505/2014 1.358
11/06/2013 100.44110 Mkt
100,441100 44,194.08
Int: 11/04/2013 to 11/06/2013 3.25
Note: Put Option on DOD
4) 44000 GOLDMAN SACHS BK USA NY (38143AAPO)
Interactive Data Corporation
DTD; 11/02/2011 Mat: 11/03/2014 1.5%
11/06/2013 100.77390 Mkt
100.773900 44,340.52
Int: 11/02/2013 to 11/06/2013 7.23
Note: Put Option on DOD
5) 38000 GOLDMAN SACHS BK USA NY (38143AU29)
Interactive Data Corporation
DTD: 11/14/2012 Mat: 11/16/2015 1.058
11/06/2013 100.27720 Mkt
100.277200 38,105,34
Int: 05/14/2013 to 11/06/2013 192.39
Note: Put Option on DOD
Total Value: $178,136.03
Total Accrual: $21'7.25
Total: $178,353.28
_.............. ... ..._... .._ _........ _.......,.. .......... _,.......... ._ ..........
Page 1
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or.www.evpsys.com. (Revision 7.3.1)