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HomeMy WebLinkAbout01-26-15 REV-1500 EX(02-11) 1 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 14 0386 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 31 2014 08 21 1918 Decedent's Last Name Suffix Decedent's First Name MI AGAR KENNETH E (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 O 1. Original Return 2. Supplemental Return El 3, Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate El 4a.Future Interest Compromise5. Federal Estate Tax Return Required (date of death after 12-12-82) 11 6. Decedent Died Testate Decedeat.Matiollned a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach py ust) — 10.Spousant Po e,��Creditjqate of Death 9. Litigation Proceeds Received betves 1 2!3 1 and -95) 95) 11.Election to tax under Sec,9113(A) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STEPHEN E PATTERSON 717 762 1462 REGISTER OF WILLS USE OOEY rq C) First Line of Address 239E EAST MAIN STREET r Second Line of Address 0 DATE F LE6' City or Post Office State ZIP Code r— rT1 WAYNESBORO PA 17268 Correspondent's e-mail address. spatterson!asalzmannhughes.com Under penAWks of perjury, re that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is y �qr'u '�ete. E .pi�orrejt eclaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGrATURE OVP i ON RE �PMPLE FOR FILING RETURNA4T David A.Agar AD RE S oo� — 225 Old Town Rd., Gardners, PA 17324 SIGNATURE OF PREPAR REPRESENTATIVE DATE ;E� Stephen E. Patterson M ADDRESS 239-B East 41n Street,Waynesboro, PA Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Agar, Kenneth E. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 39, 047 . 38 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. 141, 945 . 58 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&MiscellaneousIoq Probate Property (Schedule G) u Separate Billing Requested............ 7. 9, 962 . 67 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 190, 955 . 63 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 32 , 897 . 67 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 475 . 05 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 33 ,372 . 72 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 157 ,582 . 91 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. 157 ,582 . 91 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 .045 157 582 . 91 16. 7 , 091 . 23 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. 7 , 091 .23 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑X Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-14-0386 Decedent's Complete Address: DECEDENT'S NAME Agar, Kenneth E. STREET ADDRESS 3844 Enola Rd. CITY STATE ZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 7,091.23 2. Credits/Payments A. Prior Payments 7,200.00 B. Discount 354.56 Total Credits(A +B) (2) 7,554.56 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 463.33 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. 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;.................................. ❑ x c. retain a reversionary interest;or............................................................................................................... x d. 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 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. 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-1603 EX+(6-98) taLp SCHEDULE B law STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Agar, Kenneth E. 21-14-0386 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 1 Cumberland Valley Co-op stock-certificate number 10435, 60.00 six(6)shares,valued at$10.00 per share. Stocks sold 2 Prudential Securities-Pru Jen Utility A(Pruax)mutual fund 38,987.38 account#4500374620 TOTAL(Also enter on Line 2, Recapitulation) 39,047.38 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form 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 Agar, Kenneth E. 21-14-0386 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 1 Cash-unclaimed property from Pennsylvania Treasury,claim#77974596 31.96 2 Members 1st Federal Credit Union-checking account#346666-11 440.53 3 Members 1st Federal Credit Union-savings account#346666-00 11,766.59 4 Members 1st Federal Credit Union-investment savings account#346666-05 14,582.28 5 Members 1st Federal Credit Union-certificate of deposit account#346666-42 52,435.02 6 Members 1st Federal Credit Union-certificate of deposit account#346666-43 46,646.02 7 Patriot Federal Credit Union-Prime share account 5.02 8 Patriot Federal Credit Union-certificate of deposit,account#1866 16,038.16 TOTAL(Also enter on Line 5, Recapitulation) 141,945.58 (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-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 Agar, Kenneth E. 21-14-0386 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 DA E OF TDE RANSFER TRANSFEREE A COPY OF THE DEIED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Nationwide Life&Annuity Insurance Company- 9,962.67 9,962.67 annuity#071149453, beneficiary David A.Agar TOTAL(Also enter on Line 7, Recapitulation) 9,962.67 (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) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Agar, Kenneth E. 21-14-0386 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s)attached 9,116.07 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) David A.Agar Street Address 225 Old Town Rd. city Gardners State PA zio 17324 Year(s)Commission Paid 8,638.23 2. Attorney's Fees Salzmann Hughes, P. C. 8,638.23 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00 Claimant Beverly L.Agar Street Address 3844 Enola Rd. City Newville State PA ZiD 17241 Relationshio of Claimant to Decedent daughter 4. Probate Fees 358.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,646.64 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 32,897.67 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 Agar, Kenneth E. 21-14-0386 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Egger Funeral Home-expenses 8,716.07 2 Plainfield First Church of God-donation for lunch following service 100.00 3 Rev. Donald Snyder-clergy services 100.00 4 Women's Ministry of Dublin,Church of God-donation 200.00 H-A 9,116.07 Other Administrative Costs 5 Cumberland Law Journal-estate notice cost 75.00 6 Eby's Graniteworks-cost of headstone 2,338.00 7 The Sentinel -newspaper estate notice cost 233.64 1-1-137 2,646.64 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 MORTGAGE LIABILITIES AND LIENS RET INHERITANCE TAXAXRETURRNN RESIDENT DECEDENT ESTATE OF FILE NUMBER Agar, Kenneth E. 21-14-0386 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 Carlisle Physician Services-final medical bill 71.90 2 Carlisle Regional Medical Center-final medical bill 129.87 3 Members 1st Federal Credit Union-check#1217 written before death,cleared bank after 86.00 death 4 Members 1st Federal Credit Union-check#1218 written before death,cleared bank after 30.00 death 5 Members 1st Federal Credit Union-check#1208 written before death,cleared bank after 12.00 death 6 Newville Community Ambulance-final medical bill 145.28 TOTAL(Also enter on Line 10, Recapitulation) 475.05 (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 Agar, Kenneth E. 21-14-0386 RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSONS)RECEIVING PROPERTY DECEDENT (Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Beverly L.Agar Daughter one-seventh 22,511.84 3844 Enola Rd. share as per Item Newville, PA 17241 III of Will. 2 David A.Agar Son one-seventh 22,511.87 255 Old Town Rd. share of per Item Gardners, PA 17324 III of Will. 3 Donald S.Agar Son one-seventh 22,511.84 9 Hill Rd. share as per Item Carlisle, PA 17015 III of Will. 4 Kenneth D.Agar Son one-seventh 22,511.84 2216 Cypress Ave. share as per Item Allentown, PA 18103 III of Will. 5 Larry D.Agar Son one-seventh 22,511.84 3849 Enola Rd. share as per Item Newville, PA 17241 111 of Will. See continuation schedule attached Continuation 45,023.68 Total 157,582.91 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) SCHEDULE J BENEFICIARIES (Part 1,Taxable Distributions) ESTATE OF: Kenneth E.Agar 03/31/2014 181-03-0097 Item Name and Address of Person(s) Share of Estate [Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Eileen M. Bear Daughter one-seventh share as 22,511.84 334 Shed Rd. per Item III of Will. Newville, PA 17241 7 Linda J. Dickerson Daughter one-seventh share of 22,511.84 19617 E. 11th Terrace N. per Item III of Will. Independence, MO 64056 Total 45.023.68 1 �! St MEMBERS 1St FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 346666-00 Date Account Established 01/13/2009 Principal Balance at Date of Death $11,756.93 Accrued Interest to Date of Death $9.66 Total Principal and Accrued Interest $11,766.59 Name of Joint Owner None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 346666-05 Date Account Established 01/13/2069 Principal Balance at Date of Death $14,581.07 Accrued Interest to Date of Death $1.21 Total Principal and Accrued Interest $14,582.28 Name of Joint Owner None •• CHECKING ACCOUNT: Account,Number/Suffix 346666-j 1 Date Account Established 01/13/2009 Principal Balance at Date of Death $440.53 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $440.53 Name of Joint Owner None CERTIFICATE OF DEPOSIT: Account Number/Suffix 346666-42 Date Account Established 06/01/20n Principal Balance at Date of Death $52,415.65 Accrued Interest to Date of Death $19.37 Total Principal and Accrued Interest $52,435.02 Name of Joint Owner None s CERTIFICATE OF DEPOSIT: Account Number/Suffix 346666-43 Date Account Established 12/15/2010 Principal Balance at Date of Death $46,626.86 Accrued Interest to Date of Death $19.16 Total Principal and Accrued Interest $46,646.02 Name of Joint Owner None MEMBERS 1sT FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist May 14, 2014 Estate of: KENNETH E AGAR Date of Death: 03/31/2014 Social Security Number: 181-03-0097 5000 Louise Drive - P.O. Box 40 - Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 •ewwwmemberslst.org Page I of 4 Prudential Your Representative PRUCO SECURITIES LLC DALE E BAIR CLU CHFC (717)412-5526 00031395 Your SSN[Tin#-ON FILE KENNETH E AGAR Your Account 3844 ENOLA ROAD 4500374620 Non-Retirement NEWVILLE PA 17241 Mutual Fund Statement--January 1, 2014 to March 31, 2014 ... .. . .. 1st Qtr Year-to-Date Investment Allocation Jan 01,2014 to Mar 31,2014 Jan 01,2014 to Mar 31,2014 ing Balance $36,069.08 $36,069.08 ions $0.00 $0.00 actions $0.00 $0.00 tment Results +$2,918.30 +$2,91830 ng Balance $38,987.38 $38,987,38 ends $333.32 $33132 :at Gains $0.00 $0.00 anal Performance* +8.09% +8.09% MR-100% Specialty ;alculated using a dollar-weighted rate of return method for the period(s)listed. Results are based on your specific activity and may not reflect overall fund performance. *ormation on standardized fund performance is available by speaking with your financial professional or by visiting www.prudentialfunds.com. Note:There are other personal irformance formulas that may yield different figures,and past performance is not indicative of future results. 5 0: .re:!:4ver ilia em V #a ekisut. wyqb P.Aq...4yzat:www; ruden al.tdrvi m4access. fin x n PI ..P............9i ............... �=!Ud L Nationwide On Your Side June 17, 2014 Salzmann Hughes, P.C. Attention: Karen Heflin, Paralegal 79 St. Paul Drive Chambersburg, PA 17201 RE: 07-1149453 Insured: Kenneth Agar (deceased) Dear Ms. Heflin and Mr. Patterson, This is in response to your inquiry about the date of death calculation on Mr. Agar's contract. The date of death value on this annuity as of March 31, 2014 was $9,962.67. This value is Nationwide Life Insurance Company's interpretation of the valuation required for federal estate taxes as defined in Section 20.2031-8 of the Internal Revenue Code. In providing this estimation, Nationwide does not recommend use of this value for any other purpose. We're here to help. If you require any further assistance, please contact us within the next 60 days at 1-800-848-6331, Monday through Friday 8:00 a.m. to 8:00 p.m. Eastern Time. Our annuity service center specialists will be happy to assist you. Sincerely, Nationwide Financial Annuities and life insurance products are issued by Nationwide Life Insurance Company or Nationwide Life and Annuity Insurance Company, Columbus, Ohio,The general distributor for variable insurance products is Nationwide Investment Services Corporation, member FINRA. In MI only: Nationwide Investment Svcs. Corporation. Pzot EDERAL CREDIT UNION arch the Spirit of Firwaciol Freedom Vlay 20,2014 Salzmann Hughes, P.C. Attorneys at Law 79 St. Paul Drive "hambersburg, Pa 17201 2E: Kenneth E Agar Estate Co Whom It May Concern: I am writing in regards to your request for date of death values on the above referenced member. This account was in the sole name of the deceased. Account Date of Interest Accrued Open Date XXXXXX1866 Death Principal Rate Interest to DOD Prime Share(00) $5.02 0.150% $0.00 12/29/1993 1 Year Certificate $16,038.16 0.449% $0.00 03/10/2008 41 If you have any questions with regard to the above balances, or need additional information, please contact a Membership-Officer at 717-263-4444. >incerely, 'atriot Federal Credit Union ALZMANN 79 St.Paul Drive•Chambersburg,PA•17201 •(717)263-2121 •Fax:(717)263-0663 354 Alexander Spring Road•Suite'l•Carlisle,PA 17015 (717)249-6333 •Fax:(717)249-7334 239 B E.Main St.•Waynesboro,PA•17268•(717)762-3170•Fax:(717)762-0988 GHESP.C. 105 N.Front St. •Suite 205•Harrisburg,PA•17101•(717)234-6700•Fax:(717)249-7334 ' 139 Carlisle St:Gettysburg,PA:17325•(717)420-5390 •Far-:(717)263-0663 Attorneys at Law EXPERIENCE j INTEGRITY INNOVATION *Please reply to Chambersburg Office January 22, 2015 Office of Cumberland County Register of Wills One Courthouse Square Carlisle, PA 17013 RE: Estate of Kenneth E. Agar : i tin`,n No. 2114-0386 c 0 ca o Dear Clerk: as ��, in rpt r rt a Enclosed for filing please find the following documents concerning the abote-referenced� ca Estate: C? a.(1) Original and one(1) copy of an Inheritance Tax Return; a ry 1 co C co (2) One additional copy of the cover page to be time-stamped and ...returned for,our file records;:,,and., :. (3) Pre-addressed,stamped envelope to return the time-stamped cover page for our file. There is no tax due,nor a filing fee to-'file the�Retiirri. Please call Paralegal Karen Heflin, at 717-253-2121, if you have questions or require any additional information. Thank you. Very truly yours, SALZMANN HUGHES, P. C. AStephen\E. Patterson, Es SEP/krh enclosures ATTORNEYS G.Bryan Salzmann,Esq. 'Thomas J.Finucane,Esq. George F.Douglas,III,Esq. Eric K.Grugel,Esq. James D.Hughes,Esq. Eileen C.Finucane,Esq. Ann F.DePaulis,Esq., Jason E.Kelso,Esq. Adam;R.Schellhase,Esq. Stephen E.Patterson,Esq. William W Thompson,Esq. Melissa L.Kelso,Esq. Scott T.Wyland,Esq. Nancy H.Meyers,Esq. Rebecca R.Hughes,Esq. Garret 1.Brouwer,Esq. Kurt E.Williams,Esq. Patricia R.Brown,Esq. David H.Martineau,Esq. Isaac P.Wakefield,Esq. Samuel E.Wiser,Esq. Laura Rebecca Ables,Esq. E.Lee Stinnett II,Esq. Stephen T.Coccorese,Esq. WWW. SALZMANNHUG HES.COM - Karen Heflin, Paralegal Salzmann Hughes, P.C. 7IV �UNITED WE STAND ' � �PITNEY BOWES 79 St, Paul Dr. P $ 002.030 02 1P Chambersburg, PA 17201 0002634744 MAILED FROM ZIP CODE 17201 I r -- '? N , Office of Cumberland County c Register of 'Wills One Courthouse Square Carlisle, PA 17013 ry co v e, Ff'.