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HomeMy WebLinkAbout01-23-15 1505610143 REV-1500 Ex`°2_"' 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 0840 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 07 28 2013 04 10 1924 Decedent's Last Name Suffix Decedent's First Name MI SIPE LOIS J (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 FXI 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) El 4. Limited Estate ❑ 4a.Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) g Decedent Died Testate 7. DecedheG,Maintained da Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) pY f C Trust) 9. Litigation Proceeds Received 10.between 12 31 91 and TDa95)f Death 11.Election to tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G MYERS (717) 761 4540 REGISTER O�WILLS I,�E; ILY "+ M C�' `. rn o C First Line of Address L _ 7 301 MARKET STREET01 r\.� 'r t :;Z) rte: . L`? 'i .. ii Second Line of Address r"' rnf , r PO BOX 109 -' _ 'DATE FPLE6' ci City or Post Office State ZIP Code A t : .y N. I-n LEMOYNE PA 17043 o 0 Correspondent's e-mail address: eam@?jdsw.com Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAJJdTgE.OF PERSON RESP IBLE FOR FILING RETURN DATE CY-rA Robert W Sipe I ,�'Z ADDRESS ell V 116 North 27th Street, Camp Hill, PA 17011 SIGNA7018E OF PRE�PARER OTHER THAN REPRESENTATIVE DATE Edmund G. Myers ADDRESS 301 MARKET STREET, Lemoyne, PA Side 1 1505610143 1505610143 J � - p � � �. `� � �' � � 1505610243 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 145, 000 . 00 2. Stocks and Bonds(Schedule B)............................................................................. 2. 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. 78, 983 . 15. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 148,477 . 25 7. Inter-Vivos Transfers&MiscellaneousInn Probate Property (Schedule G) LJ Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 372, 460 . 40 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 25, 619 . 92 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 14 , 613 . 84 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 40,233 . 76 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 332 ,226. 64 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. 332 ,226. 64 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 332r226 . 64 16. 14 950 . 20 17. Amount of Line 14 taxable 0 . 00 17. 0 . 00 at sibling rate X.12 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 14 , 950 . 20 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑X Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-13-0840 Decedent's Complete Address: DECEDENT'S NAME SIPE, LOIS J STREET ADDRESS 2102 Ridge Road ZIP CITY STATE Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 14,950.20 2. Credits/Payments A. Prior Payments 15,000.00 B. Discount 747.51 Total Credits(A +B) (2) 15,747.51 3. Interest (3) 0.00 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 797.31 Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Make Check Payable to REGISTER OF WILLS, AGENT s 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;................................................................................ ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ncome:.................................. ❑x lil c. retain a reversionary interest;or............................................................................................................... Eld. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ ❑x 3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?....... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which containsa 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. .M..�,�d .-F,g " Tit � 'Y,? "� sc:� z _. ,,, < •,�,g §r - tFy..;�.a a'` 'rxit ._.:k; ,.�.,, .�M,.. ,.�' _�...'., ��,zE N:x 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 [72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and 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 SIPE, LOIS J 21-13-0840 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 willingseller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that Isointly-ownedwith 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 located at 2102 Ridge Road,Camp Hill,Cumberland County, PA-Contracted 145,000.00 Sales Price. Real Estate sold on January 8,2015. A copy of the HUD-1 Settlement Sheet is Attached TOTAL(Also enter on Line 1, Recapitulation) 145,000.00 (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-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 SIPE, LOIS J 21-13-0840 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right ofsurvivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Cash 59.51 2 Cash 72.71 3 M&T Bank Select 6 Month CD Account 31003913821293 21,463.55 4 M&T Bank Select Checking with Interest Account No.9843039117 5.01 5 Metro Bank 24 Month Certificate of Deposit Account—7000170939 41,910.22 6 PNC Bank Individual Checking Account No.5140058741 11,171.47 Accrued income on Item 6 through date of death 5.73 7 Sovereign Bank Checking Account No.2107865620 250.00 8 Personal Property -Valued and appraised by Chuck Bricker,Auctioneer AUU94-L 1,390.00 9 Blue Cross Rebate 180.70 10 Comcast-Reimbursement/Refund on Account 64.09 11 Erie Insurance-Refund on Account 375.00 12 PA Tax Rebate 750.00 13 PPL Rebate 70.00 14 Real Estate located at 2102 Ridge Road, Camp Hill,Cumberland County,PA- 1,186.01 Reimbursement to Estate for School Taxes Paid.A copy of the HUD-1 Settlement Sheet is Attached Total of Continuation Schedule See attached page TOTAL(Also enter on Line 5,Recapitulation) 78,983.15 (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 E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 15 Reimbursement/Refund Check Received 29.15 7 TOTAL(Also enter on Line 5, Recapitulation) 78,983.15 Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Virginia M Gardner 1303 Brandt Avenue Daughter New Cumberland, PA 17070 B. Robert W Sipe 116 N 27th Street Son Camp Hill, PA 17011 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE FOR JOIN MADE (NCLUDE NAME OF NUMBER OR IMILARrIDENTIFY NG(TUTION AND BANK NUMB R.ATTACH DEED OUNT FOR DATE OF DEATH DECD'$ DECED NTS INTERESTVALUE OF TENANT JOINT JOINTLY-HELD REAL ESTATE. VALUE OF ASSE INTEREST 1 A 10/23/2006 Fulton Bank Certificate of Deposit Account 80,764.20 50.000% 40,382.10 No.022-0245772 2 A 10/08/2008 Metro Bank 18 Month Certificate of Deposit 60,210.45 50.000% 30,105.23 Account No.102609 3 A 02/16/2005 PNC Bank Certificate of Deposit Account No. 56,873.21 50.000% 28,436.61 31600255457 4 B 03/19/1995 Sovereign Bank Certificate of Deposit 59,715.73 50.000% 29,857.87 Account No. 1055539595 5 A 06/08/1998 Sovereign Bank Certificate of Deposit 30,207.94 50.000% 15,103.97 Account No. 2335128704 A 06/08/1998 Accrued income on Item 5 through date of 4.97 50.000% 2.49 death 6 A 04/26/1983 Sovereign Bank Money Market Account No. 9,177.96 50.000% 4,588.98 2331031622 TOTAL(Also enter on Line 6,Recapitulation) 148,477.25 (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 F(Rev.01-10) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DE E ENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 7,523.00 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 JOHNSON DUFFIE 9,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 373.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 68.00 7. Other Administrative Costs 8,655.42 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 25,619.92 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Myers Harrier Funeral Home 7,523.00 H-A 7,523.00 Other Administrative Costs 2 Apria Healthcare 26.58 3 Camp Hill Borough -Sewer Invoice 825.00 4 Chuck Bricker,Auctioneer 120.00 5 Enviroquest 290.00 6 Erie Home Insurance 532.00 7 Handyman Steve 130.00 8 Joy Daniels Real Estate 395.00 9 Lawn Maintenance 600.00 10 PA American Water 547.07 11 PP&L Electric—Utility 493.07 12 Reserves: Additional Miscellaneous Administrative Expenses 150.00 13 Service Oil Co. 1,857.82. 14 Sherwin Williams 78.84 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 ITEM NUMBER DESCRIPTION AMOUNT 15 Skip's Hauling 325.00 16 Smart Clean 250.00 17 Snow Removal 200.00 18 Sovereign Bank-Fee for Date of Death Letter 20.00 19 The Cumberland Law Journal -Notice of Estate Administration 75.00 20 The Patriot News Co-Notice of Estate Administration 134.31 21 TW Insurance Company-Homeowners Insurance 1,603.00 22 Verizon 2.73 H-B7 8,655.42 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 . SIPE, LOIS J 21-13-0840 Report debts incurred bythe 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 Camp Hill Borough -Sewer Invoice 170.25 2 Checks Clearing After Date of Death 2,053.98 3 Diane Naiper,Tax Collector 974.91 4 Holy Spirit Hospital 63.75 5 Neil Mun7 Check 130�Q1IVY v) \NDX) 165.00 6 PA American Water—Utility u 55.32 7 Pa Department of Revenue-Taxes due on 2013 PA Individual Income Tax Return 24.00 8 PP8r L Electric—Utility 160.27 9 Quantum Imaging 250.00 10 Real Estate located at 2102 Ridge Road,Camp Hill,Cumberland County,PA-Settlement 10,696.36 Costs at Closing. A copy of the HUD-1 Settlement Sheet is Attached TOTAL(Also enter on Line 10, Recapitulation) 14,613.84 (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 SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER SIPE, LOIS J 21-13-0840 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee(s) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Robert W Sipe,Jr. Great-grandchild $1,000.00 c/o Robert W.Sipe Specific Bequest 116 North 27th Street Camp Hill, PA 17011 2 Zachuary Yohn Great-grandchild $1,000.00 1491 Brandt Avenue Specific Bequest New Cumberland, PA 17070 3 Brandon Yohn Great-grandchild $1,000.00 1491 Brandt Avenue Specific Bequest New Cumberland, PA 17070 4 David Gardner Grandson $1,000.00 2228 Berryhill Street Specific Bequest Harrisburg, PA 17110 5 Virginia M Gardner Daughter 1/2 of Tangible 1303 Brandt Avenue Personal New Cumberland, PA 17070 Property; 1/2 of Residue See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) SCHEDULE J BENEFICIARIES (Part I,Taxable Distributions) ESTATE OF: LOIS J SIPE 07/28/2013 179-12-3140 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Robert W Sipe Son 1/2 of Tangible 116 North 27th Street Personal Property; 1/2 Camp Hill, PA 17011 of Residue 7 Melissa Yohn Granddaughter $1,000.00 Specific 1491 Brandt Avenue Bequest New Cumberland, PA 17070 1 ESTATE OF LOIS J. SIPE SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament of Lois J. Sipe signed and dated December 1, 2003 EXHIBIT B Copy of Receipt of Payment for Inheritance Tax Prepayment of $15,000.00 made October 2013; Copy of Correspondence to PA Department of Revenue requesting extension EXHIBIT C HUD-1 Settlement Sheet for Real Estate located at 2102 Ridge Road, Camp Hill, Cumberland County, PA that sold on January 8, 2015 EXHIBIT D M&T Bank Date of Death letter for Certificate of Deposit Account and Individual Checking EXHIBIT E Metro Bank Date of Death letter for Certificate of Deposit Account EXHIBIT F PNC Bank Date of Death letter for Individual Checking Account EXHIBIT G Sovereign Bank Date of Death letter for Individual Checking Account EXHIBIT H Personal Property Appraisal by Chuck Bricker, Auctioneer License No. AUU94-L EXHIBIT I Fulton Bank Date of Death letter for Certificate of Deposit Joint Account EXHIBIT J Metro Bank Date of Death letter for Certificate of Deposit Joint Account EXHIBIT K PNC Bank Date of Death letter for Certificate of Deposit Joint Account EXHIBIT L Sovereign Bank Date of Death letter for Certificate of Deposit Joint Accounts and Joint Money Market Account :674885 Rafst ME atib Teotament OF LOIS J.SIDE L LOIS J. SIDE, of the Borough of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind,memory and understanding, do hereby make,publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ' ARTICLE I DEBTS I direct the payment of all my legal debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE 101 TANGIBLE PERSONAL PROPERTY I give and bequeath my motor vehicles(s),household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my son, ROBERT W. SIPE, and my daughter, VIRGINIA M. GARDNER, or the survivor of them, to be divided between them with due regard for their personal preferences in as nearly equal shares as is practicable. ExHiBITA ARTICLE III SPECIFIC BEQUESTS I give and bequeath the sum of ONE THOUSAND ($1,000.00)DOLLARS-unto each one of my grandchildren and great grandchildren who survive me, subject to the provisions of Article V hereof, ARTICLE IV REST,RE,SIDUV AND REMAINDER I give, devise and bequeath all the rest residue and remainder of my Estate, of whatever nature and wherever situate, in equal shares unto my son, ROBERT W. SIEPE, and my daughter, VIRGINIA M. GARDNER. Should my son, ROBERT W. SIPE, predecease me, I give, devise and bequeath his share unto my daughter, VIRGINIA M. GARDNER. Should my daughter, VIRGINIA N. GARDNER,predecease me, I give, devise and bequeath her share unto her then- living issue,per stupes. ARTICLE V UNIFORM TRANSFERS TO MINORS ACT In the event any beneficiary of my Will has not reached the age of twenty-one (21) years at the time for distribution of his or her share, distribution of said share may be made in the discretion of my Personal Representative after considering the age and needs of the beneficiary; either directly to the beneficiary or to a Custodian for such beneficiary until age twenty-one (21) under the Pennsylvania Uniform Transfers to Minors Act, 20 Pa. C.S.A. § 5301 et seq., or the applicable Uniform Gifts to Minors Act or Uniform Transfers to Minors Act in the state of residence of such beneficiary as the case may be. My Personal Representative may designate as such Custodian any 2 institution or person,including my Personal Representative,qualified to act as a Custodian for such beneficiary under such Act in effect at the time such distribution is made. A receipt for any payment or distribution so made shall be a fall discharge therefor to my Personal Representative, who shall not be responsible to see to,or be liable for,the application of such proceeds thereafter. ARTICLE VI PERSONAL REPRESENTATIVE I name, constitute and appoint my son, ROBERT W. SIPE, and my daughter, VIRGINIA M. GARDNER, Co-Executors of this my Last Will and Testament. Should either fail to qualify or cease to so act, I direct the other shall complete the administration of my Estate without the appointment of an additional individual Co-Executor. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this,my Last Will and Testament this day of 4Z6xK/64L,-/ 2003. i (SEAL) L019 J.S ` Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament,in the presence of us,who at her request,in her presence and in the presence of each other,have hereunto subscribed our names as witnesses. 4, V 2 3 h AFFIDAVIT AND ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA . : SS COUNTY OF CUMBERLAND We, LOIS J. SIDE, and the Testatrix and the witnesses, respectively, whose names are signed to the attach or 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 purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. LOIS J. S E' Witness Witness Subscribed, sworn to and acknowledged before me by LOIS J. SIPE, Testatrix, and subscribed and sworn _to before me by � .-� - _ �� and witnesses,this 1 day of _c ,2003. v Notary Public :2206022 NOTSEAL DIANNE LENIG, Notary Public Lemoyne Borough Cumberland Co. My Commission Expires Dec.21,2005 4 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX01-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT - NO. CD 018298 DUPLICATE SIPE ROBERT W 116 NORTH 27TH ST CAMP HILL, PA 17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER --- fold ---"' 101 $15,000.00 ESTATE INFORMATION: SSN: 179-12-3140 FILE NUMBER: 2113-0840 DECEDENT NAME: SIPE LOIS J DATE OF PAYMENT: 10/23/2013 POSTMARK DATE: 10/22/2013 COUNTY: CUMBERLAND DATE OF DEATH: 07/28/2013 TOTAL AMOUNT PAID: $15,000.00 REMARKS: RECEIPT TO ATTY CHECK# 136 INITIALS: WZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS EXHIBIT B J '� ��i �. � t ., - � .. - �� . .. I F fFFTY R. DUFFIE L A W-' Ct i F I C h' S MIME B.GEERLEIN E'h"HART)IN.STFAVART ANYTHONTY T LUCID0 F.,'I"'�I I:N 1.)CS. M Y F'I, C A R 0 1.-Y N i;.. IM C C I�A I N, DAVID W,XU,(,.i-' ON J01 IN A.STAT LER NNIATT 11 F.W`RIDLEY ,0ARXC,T)UF, FRE ),o I I,\. K.NI,o s E Of COUNSEL 11 1. A JWINSON 1.CASSIDY N1 1:1 j "k R G P F;F�V Y ROY AVEIDN C. WADF 1). 1914-2014 April 30,2014 VIA EMAIL RA-InheritanceTaxExtgstate.pa.us Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 Harrisburg,PA 17128-0601 RE: Estate of Lois J. Sipe Date of Death: July 28,2013 Cumberland Co. File No. 21-13-0840 Our File No. 13474-1 Ladies and Gentlemen: This firm. represents Robert W. Sipe, Executor of the Will of Lois J. Sipe. Ms. Sipe died July 28, 2013. The inheritance tax return is due to be filed on April 28, 2014. The Executor is completing information necessary for the Return. We request a 6 month extension to file the Inheritance Tax Return. We thank you in advance. Very truly yours, JO ON,DUFFIE, STEWART& WEIDNER Edmund G. Myers c: Robert W. Sipe, Executor EGM:dlw:620939 301 MA-'11jJ'TS'j'i,,rr'r ff), BOX 109 W'1kAV-jj)S%V-00',1 711.77411.4 J0 1',31V717,e()1,3015 MAIL@)TY"WCOM JOHNISON, DUFFIE, STEWART ExHiBIT B 1/8/201510:25:09 AM OMB Approval No.2502-0265 * A. Settlement Statement(HUD-1) B.Type of Loan 1.0FHA 2.0 RHS 3.®Conv.Unins. 6.File Number. 7.Loan Number. 8.Mortgage Insurance Case Number. 20141048 1411290000 COVA 5.0 Conv.Ins. ❑Other C.Note: This form is furnished to give you a statement of actual settlement costs.Amounts paid to and by the settlement agent areshown. Item's marked"(POC)"were paid outside the closing;they are shown here for informational purposes and are not included in the totals. D.Name&Address Boaz Payne,147 2nd Street,Apt 2,Highspire,PA 17034 of Borrower. Ran Liu,147 2nd Street,Highspire,PA 17034 E Name&Address Estate of Lois J.Sipe,2102 Ridge Rd.,Camp Hill,PA 17011 of Seller. F.Name&Address Integrity Bank,3345 Market Street,Camp Hill,PA 17011,Loan:1411290000 of Lender. G.Property.Location: Property Address 2102 Ridge Rd.Camp Hill,Pennsylvania 17011 PIN 01201854059 H.Settlement Agent: Great Road Settlement Services,LLC,6 S.17th Street,Camp Hill,PA 17011,(717)731-1040 Place of Settlement: 6 S.17th Street,Camp Hill,PA 17011 I.Settlement Date: 1/8/2015 Proration Date: 1/8/2015 Disbursement Date: 1/8/2015 J.Summary of BorrowAl's Transaction tL Summay of Seller's Transaction 160: Gross Amount Due from Borrower i 400:Gross Amount Doe.10 Seller 101. Contract sales price $145,000.00 401. Contract sales price $145,000.00 102. 'Personal property 402. Personal property 103. Settlement charges to borrower(line 1400)" $8,392.23 403. 104. 404. 105. 405. Adjustment;for items paid by seller in,advance.: Adjustments for items paid by seller Irt advance'. 106. City/town taxes 406. Cityltown taxes 107. County taxes 407. County taxes 108. Assessments 408. Assessments 1.09. School Taxes 1/8/2015 to 6/30/2015 $1,186.01 409. School Taxes 1/8/2015 to 6/30/2015 $1,186.01 110. 410. 111. 411. 112. 412. 120. Gross Amount Due from Borrower $154,578.24 420. Gross Amount Due to Seller $146,186.01 200..Amounts Paid by orifi Behalf'of Borrower §90. Reductions In Amount Due to Sell- er: 201. Deposit or earnest money $1,000.00 501. Excess deposit(see instructions) 202. Principal amount of new loan(s) $116,000.00 502. Settlement charges to seller(line 1400) $9,665.00 203. Existing loan(s)taken subject to 503. Existing loan(s)taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. 506. 207. 507. 208. 508. 209. Repair Credit $1,000.00 509. Repair Credit $1,000.00 Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210. City/town taxes 510. City/town taxes 211. County taxes 1/1/2015 to 1/8/2015 $18.70 511. County taxes 1/1/2015 to 1/8/2015 $18.70 212. Assessments 512. Assessments 213. Sewer 1/1/2015 to 1/8/2015 $12.66 513. Sewer 1/1/2015 to 1/8/2015 $12.66 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid by/for Borrower $118,031.36,520. Total Reduction Amount Due Seller $10,696.36 300:Cash of Settlement`Froiri/to:Boftower600. Cash at Settlement tolfrom Seller: 301. Gross amount due from borrower(line 120) $154,578.24.601. Gross amount due to seller(line 420) $146,186.01 302. Less amounts paid by/for borrower pine 220) ($118,031.36)602. Less reductions in amount due seller(line 520) ($10,696.36) 303. Cash®From❑To Borrower $36,646.88 603. Cash M Top From Seller $135,489.65 SUBSTITUTE FORM 1099 SELLER STATEMENT- The information contained in Blocks E,G,H and I and on line 401(or, if line 401 is asterisked,lines 403 and 404),406,407 and 408-412(applicable part of buyer's real estate tax reportable to the IRS)is Important tax information and is being furnished to the Internal Revenue Service.R you are required to file a return,a negligence penalty or other sanction will be imposed on you if this Item is required to be reported and the IRS determines that it has not been reported. SELLER INSTRUCTION- If this real estate was your principal residence,file form 2119,Sale or Exchange of Principal Residence,for any gain,with your Income tax return; for other transactions,complete the applicable parts of form 4797,Forth 6252 and/or Schedule D(Forth 1040). You are required to provide the Settlement Agent with your correct taxpayer identification number. If you do not provide the Settlement Agent with your correct taxpayer identification number,you may be subject to civil or criminal penalties. ESTA LOIS J.SIIPE Robert W.Sipe The Public Reporting Burden for this collection of information is estimated at 35 minutes per response for collecting,reviewing,and repo EXHIBIT C collect this information,and you are not required to complete this forth,unless it displays a currently valid OMB control number. No con is mandatory. This is designed to provide the parties to a RESPA covered transaction with Information during the settlement process. Previous editions are obsolete Page 1 HUD-1 1/6/2015 10:25:09 AM Filt_Settlement Charges':'' a Numhec 20141048 700. Total Real Estate Broker Fees based on price=$4,350.00 Division of commission line 700 as follows: Paid From Paid From 701. $3,850.00 t0 Jo Daniels Real Estate Group Borrower's Seller's 702. $4,350.00 to Remax Rea Assodates Funds at Funds at 703. Commission aid at settlement$8,200.00 Settlement Settlement 704. Broker Fee to Remax Realty Associates $8,200.40 800:•Items Payable In Connection'with Loan.::::.;;.:.;;':.:::'....'>':' .;,: . 801. Our origination charge Integnty Bank"" $828.00{from GFE#1) 802 Your creel t-or charge(points)Por fire specific interest rate chosen (from GFE#2) 803. Your adjusted origination charges to integrity Bank (from GFE A) 804. Appraisal tee to Dart Appraisal $828.00 805. Credit report to Corelogic Credoo Brom GFE#3) $q,qp 40 806. Tax service to Everbank. {from GFE#3} (from GFE#3) $60.26 807. Flood certification to Corelogic Credce $74.00 808. (from GFE#3) $12.00 900.Items;Required-11i)i-ender fo Be EBid.o Advance;'-';.:{' 2'::•., r,.:^. . .., 901. Daily interest charges from 1/8/15 to 2/1/15 @$14.5000/day {from GFE#10) 902. Mortgage insurance premium for $348.00 903. Homeowner's insurance for 1 year to Allstate (tram GFE#31 904. (from GFE#11) $579.71 905. 1000:Reserves Deposited with i::e'nder."::.. 1001.Initial deposit for your escrow account (from GFE#9)^ } 1002.Homeowner's insurance 3 mo.+�$49.6500 per mo. $2'166'76 1003.Mortgage insurance $148.95 1004.City property taxes 1005.County property taxes 12 mo.@$82.9000 per mo. $994.80 1006.School Taxes 8 mo. $2 1007. 12.7700 per ma. $1,742.16 1008. 1009.Aggregate Adjustment ($679.15) 1.160.1itle Charges 1101.�en nd lenders title insurance (from GFE#4) 1102. bsing fee $765.001103. surance to Great Road Settlement Services,LLC (from GFE 95) 1104.Lender's title insurance to Great Road Settlement Services,LLC $1,126.00 PA 100 No Violation of CCRs STG$50.00 $250.00 PA 300 Mortgage Survey Exception STG$50.00 PA 900 EPL STG$50.00 PA 1100 Waiver of Arbitration STG$100.00 1105.Lender's title policy limit$116,000.00 1108.Owner s title policy limit$145,000.00 1107.Agent's portion of the total ft insurance premium to Great Road Settlement Services,LLC $1,206.25 1108.Underwriter's portion of the total title insurance premium to Stewart Title Guaranty Company 6168.75 1109.Closing Protection Letter to Stewart Title Guarerity Company $125.00 1110•Doc Prep Fea to Great Raad Settlement Services,LLC $250.00 1111.OvemighlM/ire to Great Roan Settlement Services,LLC $65 00 1112,Notary Fee to Cash $25.00 1111 ErecordingiRecarding Services Fee to Great Road Settlement Services,LLC $50.00 1114.Reimbursement far Tax Certification ftam Diane Neper to Great Road Settlement Services, 1115. LLC $15.00 1206.Goverrimerrt Recording and TrahsfdrCtiahges 1201.Gave mmant recording charges (from GFE#7)1202. Deed$79.00 Mortgage$114.50 Releases $193.50 1203-Transfer taxes $193.50 1204.City/County tax/stamps Deed$1,450.00 (from GFE#8) $1,450.00 1205.State tax(stamps Deed$1,450.00 $.1'450.00 1206.UPI Ceruncation $1,450.00 1207.E-Recording Fee 1300:Additfonai Settlement Charges 1301.Required services that you can Shap for l ;(from GFE#6) " 1302.4th quarter Sewer to Camp Hill Borough Sewer Authority 1303.2014-15 School Taxes on 7/21/2014 to Diane Neiper POCS$165.4 1304.2014 Countyflownship Taxes on 3/1212014 to Diane Neiper POC$.$2,502.2 1305. POC$.6974.91 1400,Total Settlement Charges(enter on lines 103,Section J and 502,Section K) In dudes Origination Point($828.00). $8,392.23 $9,665.00 hems marked"POC"were paid outside the dosing by:Borrower(POCB),Lender(POCL),Mortgage Broker(POCM),Other(POCO),Real Estate Agent(POCK),or Setter(POC$.), Previous editions are obsalefe Paga 2 HUD-1 1/8/2015 10:25:09 AM File Number.20141048 CERTIFICATION: " I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,It Is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction.I further certify that I have received a copy of HIJD-1 Settlement Statement The Settlement Agent does not warrant or represent the accuracy of information provided by any party,including information concerning POC items and infonmatlon supplied by the lender in this transaction appearing on this HUD-1 Settlement Statement pertaining to'Comparison of Good Faith Estimate(GFE)and HUD-1 Charges'and'Loan Terms',and the parties hold harmless the Settlement Agent as to any inaccuracies in such matters. ESTAT F LOIS J.SIPE _ soazrPayp .��. -� �X rie R Liu/ bert W.Sipe To the best of my knowledd HUD-1 Settlement Statement which I have prepared is a true and accurate account of the funds which were received and have been or will be disbursed by the igAef fined as partof the ement of this transaction. u � 9mles,A Miller,Esq. are ARNING: It is a crime to knowingly m e false statements to the United States on this or any r similar fo a Was upon conviction can include a fine and imprisonment Fordetalls see:Title 10• .S.Code Section 1001 and Section 1010. Previous editions are obsolete Page 3 HUD-1 p M8,T ' ank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 September 20,2013. Law Offices Johnson Duffie 301 Market Street P.O. Boz 109 Lemoyne,PA 17043-0109 Re: Estate of Lois I Sipe Social Security: 179-12-3140 Date of Death: July 28,2013 Dear Sir or Madam: Per your inquiry on September 16,2013,please be advised that at the time of death,the above-named decedent C� had on deposit with this bank the following: 1. Type ofAccount Checking Account �I AccountNumber 9843039117 Ownership(Names oJ) Virginia M Gardner(POA) Lois J.Sipe Opening Date 09105/2006 Balance on Date of Death $ 5.01 - Accrued Interest $ .00 Total $5.01 2. 7jpe of Account Certificate of Deposit Account Number 31003913821293 Ownership(Names ojq Virginia M Gardner(POA) Lois J.Sipe Opening Date 12102/199 Balance on Date of Death $21,461.90 Accrued Interest $ 1.65 ----------------------------------- Total $21,463.55 -- EXHIBIT D METRO 3801 Paxton Street 888.937.0004 BANK Harrisburg, PA 17111 mymetrobank.com September 18, 2013 Dana L. Wieseman Law Offices Johnson Duffie 301 Market St PO Box 109 Lemoyne PA 17043-0109 RE: Estate of: Lois J Sipe Tax Identification Number: 17912-3140 Date of Death: July 28, 2013 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type:24 Month CD Account Number. 7000170939 Date Opened: August 26, 2009 Sole Owner: Lois J. Sipe Date of Death Balance: $41,910.22 Principal Balance: $411907.31 Accrued Interest: $2.91 Account Type: 18 Month CD Account Number: 102609 Date Opened: October 8, 2008 Primary Owner: Lois J. Sipe Secondary Owner: Virginia Mae Gardner(added at opening) Date of Death Balance: $60,210.45 Principal Balance: $60,198.36 Accrued Interest: $12.09 Please feel free to contact me at (888) 937-0004 if I may be of further assistance. Sincerely, RECEIVED Cindy Stanbery d SEP 19 2013 Support Associate/Deposit Services Metro Bank JOHNSON. DUFFIE- EXHIBIT E Sep. 30. 2013 11 :30AM PNC Bank No. 5751 P. 1 . , September 30,2013 Dana L Wieseman Johnson Duffie Law Offices 301 Market St P O Boaz 109 Lemoyne,PA 17043-0109 RE: Lois J Sipe SSN: 17912-3140 DOD: 07-28-2013 Dear Sir/Madam: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Certificate of Deposit Account#31600255457 Established: 02-16-2005 LOIS J SIPE VIRGINIA M GARDNER DOD balance: $ 56,865.32+7.89 accrued interest Interest paid 01-01-2013 thru 07-28-2013 $ 118.26 YTD 5C �� Checldng Account �p Account#5140058741 Established: 08-01-1966 LOIS J SIPE DOD balance: $ 11,171.40+0.07 accrued interest Interest paid 01-01-2013 thru 07-28-2013 $ 0.79 YTD Please note that this office provides date of death balances for deposit aecounrs(IRAs,CDs,Checking and Savings). We do not process any financial transactions or provide statements. Tf you need assista2ace with any of these items,please call 1-888-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office_ Sincerely, National Financial Services Center _ PNC Bank,N.A. RECEIVED Member FDIC SEP 10 2013 3 JOHNSON DUFF►E Page EXHIBIT F �—m Sovereign Bank ESTATE OF Lois J Sipe SOCIAL SECURITY#: 179-12-3140 DATE OF DEATH: July 28, 2013 Account#: 2331031622 Type: Money Market Open date: 4/26/1983 In the name of: Lois J Sipe or Virginia Mae Gardner Date of Death Balance: $9,177.96 Int.(YTD)from 1/1/2013 to 7/8/2013 $10.37 Accrued interest to date of death: $0.00 Other Info: Account#: 2107865620 • Type: Checking Open date: 2/26/2013 In the name of: Lois J Sipe(Virginia Mae Gardner POA) Date of Death Balance: $250.00 Int.(YTD) from 1/1/2013 to 7/28/2013 $0.00 Accrued interest to date of death: $0.00 Other Info: Account#: 1055539595 Type: CD Open date: 3/19/1995 In the name of. Lois J Swipe or Robert W Sipe Date of Death'Balance: $59,715:73 Int.(YTD)from 1/1/2013 to 7/19/2013 $99.32 Accrued interest to date of death: $5.73 Other Info: Account#: 2335128704 Type: CD Open date: 6/8/1998 In the name of: Lois J Sipe or Virginia Mae Gardner Date of Death Balance: $30,207.94 Int.(YTD)from 1/1/2013 to 7/8/2013 $15.73 Accrued interest to date of death: $4.97 Other Info: Page 1 c EXHIBIT G APPRAISAL vmnol Era rty of k0IS v JP fs7`,+F& -.l0 A P,td 4YPHILL PA, 17611 by CMuk E.Bdclw ASF X31(�(� /�^=/+ /♦ c,� if C PC- L4BZ-e PC OtAttA) M. Stir 'L~ X0,6 �C Afr— r2 Oclz� EC" e z� t�oF4c7 /`I 1 cig o,'v v& ,fit t)9 A)" aAr— a `lA ao H1&LL vAT_ %" d F G KLl y f3�c) M.Su�T� Lab txa I ` 1394." Or4¢1-4PP S L. EXHIBIT H Fultm Bank LISTENING IS JUST THE BEGINNING! September 23, 2013 Law Offices Johnson Duffle 301 Market St PO Box 109 Lemoyne PA 17043 Dear Ms. Wieseman, RE: Lois J Sipe, deceased 7/28/2013 In response to your recent inquiry concerning the accounts maintained in the name of the decedent,please be advised that the following account was open at the date of death: DATE OF DEATH ACC ✓ CD# BALANCE INT RATE OPEN ROLL OVER MATURITY 022-0245772 80763.54 .66 .05 10/23/06 4/23/13 4/23/14 (titled jointly always with Virginia M Gardner) If you should have any further questions,please do not hesitate to contact me at 717-327-2497; Very truly yours, -f. N A L April Co k*"T*' 0M im tW—M---t*0 v�a rne.-OW et MA Credit Confirmation Processor WWWOF to Y17"A OW'My.arms for Y--Uf conf--Wto- 4111,11"Y T�* '&A, m' 'qJ9 al RECEIVED SEP 2 6 2013 JOHNSON, DUFFLE 1.800.FULTON.4 Cult Fulton Bank,NA Member FDIC Member of the EXHIBIT i .. { I .. i .i I .� METRO 3801 Paxton Street BANK Harrisburg, PA17111 my m t oba k.com September 18, 2013 Dana L. Wieseman Law Offices Johnson Duffie 301 Market St PO Box 109 Lemoyne PA 17043-0109 RE: Estate of: Lois J Sipe Tax Identification Number: 17912-3140 Date of Death: July 28, 2013 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type:24 Month CD Account Number: 7000170939 Date Opened: August 26, 2009 Sole Owner: Lois J. Sipe Date of Death Balance: $41,910.22 Principal Balance: $41,907.31 Accrued Interest: $2.91 5�� { Account Type: 18 Month CD Account Number: 102609 Date Opened: October 8, 2008 Primary Owner: Lois J. Sipe Secondary Owner: Virginia Mae Gardner(added at opening) Date of Death Balance: $60,210.45 Principal Balance: $60,198.36 Accrued Interest: $12.09 Please feel free to contact me at (888) 937-0004 if I may be of further assistance. Sincerely, RECEIVED Cindy Stanbery SEP 19 2013 Support Associate/Deposit Services Metro Bank EXHIBIT J Sep. 30, 2013 11 :30AM PNC Bank No. 5751 P. 1 wc September 30,2013 Dana L Wieseman Johnson Duffie Law Offices 301 Market St P0Box 109 Lemoyne,PA 17043-0109 RE: Lois J Sipe SSN: 179-12-3140 DOD: 07-28-2013 Dean Sir/Madam- In response to your request for Date of Death(DOD) balances for the customer noted above, our records show the following: Certificate of Deposit Accouat#31600255457 Established:02-16-2005 LOIS J SIPE VIRGRQA M GARDNER DOD balance: $ 56,865.32+7.89 accrued interest Interest paid 01-01-2013 thru 07-28-2013 $ 118.26 YTD Checldng Account Account#5140058741 Established: 08-01-1966 LOIS J SIDE DOD balance: $ 11,171.40+0.07 accrued interest Interest paid 01-01-2013 thru 07-28-2013 $ 0.79 YTD Please note that this office provides date of death balances for deposit accounts(IRAs,CDs, Checking and Savings). We do not process any financial transactions or provide statements. if you need assistance with any of these items,please call 1-888-PNC-13ANK(1-888-762-2265)or stop by your local PNC Bank branch office- Sincerely, National Financial Services Center PNC Bank,N.A. RECEIVED Member]FDIC SEP 3 0 2013 JOHNSON QUFFIE Pagel of 2 EarHiarr K i i �� Sovereign Bank ESTATE OF Lois J Sipe SOCIAL SECURITY#: 179-12-3140 DATE OF DEATH: July 28,2013 Account#: 2331031622 Type: Money Market Open date: 4/26/1983 In the name of. Lois J Sipe or Virginia Mae Gardner Date of Death Balance: $9,177.96 Int.(YTD)from 1/1/2013 to 7/8/2013 $10.37 Accrued interest to date of death: $0.00 Other Info: Account#: 2107865620 Type: Checking Open date: 2/26/2013 In the name of: Lois J Sipe(Virginia Mae Gardner POA) Date of Death Balance: $250.00 - Int.(YTD) from 1/1/2013 to 7/28/2013 $0.00 Accrued interest to date of death: $0.00 Other Info: Account#: 1055539595 Type: CD Open date: 3/19/1995 In the name of Lois J Swipe or Robert W Sipe Da a of Death Balance:-. $59,715.73 - Lnt-(YTD)from' 1/1/2013 to 7/19/2013 $99.32 Accrued interest to date of death: $5.73 y Other Info: Account#: 2335128704 Type: CD Open date: 6/8/1998 -------------- -In the name of Lois J Sipe or Virginia Mae Gardner Date of Death Balance: $30,207.94 - Int.(YTD)from 1/1/2013 to 7/8/2013 $15.73 Accrued interest to date of death: $4.97 Other Info: Page 1 of 1 EXHIBIT L f Hasler i, FIRST-�✓. � �� 01/22/2015 $4 5C z1v 0110 17043 X11621515 First Class Mail ;.. 'J� (LL A W 0 FTFF I(C EE SST 301 Market Street 11 V JVl V P.O.Box 109 Lemoyne,Pis DUFFIE 17043-0109 0 TO: o REGISTER OF WILLS OFFICE CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE, PA 17013 0 i 1 k ryt 7, JERRY R.DUFFLE L A W O F F I C E S BARRIE B.GEHRLEIN RICHARD W.STEWARTW.DARREN POWELL EDMUND G.MYERS JMSON ANTHONY T.LUC1D0 DAVID W DELUCE CAROLYN B.MCCLAIN JOHN A.STATLER JOHN A.LUCY JEFFREY B.RETTIG FIE MATTHEW RIDLEY DU MARK C.DUFFIE KAREN L.MASCIO JOHN R.NINOSKY BRIAN W.CARTER MICHAEL J.CASSIDY MELISSA P.GREEVY WP6; ;A OF COUNSEL WADE D.MANLEY 1914-2014 HORACE A.JOHNSON C.ROY WEIDNER,JR. Y"S".L'•i I::Y.L:..Iih. No. 1.14 January 22, 2015 Register of.Wills Office Cumberland County Courthouse One Courthouse Square «� Carlisle, PA 17013 RE: Estate of Lois J. Sipe c- CO Date of Death: July 28, 2013 Your File No. 21-13-0840 .'' cr> .r-'D CD Our File No. 13474-1 :� r• r.,J .47 Dear Register: ru M Enclosed for filing, please find the following: 1. 2 Original Pennsylvania Inheritance Tax Returns. There is no inheritance tax due. The estate will be due a refund. 2. Two (2) copies of Page 1 of the Inheritance Tax Return that we ask that you time- stamp and return to us. 3. Inventory. 4. Two (2) copies of Page 1 of the Inventory that we ask that you time-stamp and return to us. Thank you for your assistance in this matter. Should you have any questions, or require any additional information, please feel free to contact us. Very truly yours, JOHNSON, DUFFIE, STEWART &WEIDNER Dana Wieseman Estate Administration Paralegal Enc. c: Robert W. Sipe, Executor :674936 301 MARKET STREET P.O,BOX 109 LEMOYNE,PENNSYLVANIA 17043-0109 WWW.JDSW.COM 717.761.4540 FAX: 717.761.3015 MAIL@JDSW.COM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C. f i t � � �:. i- �.