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HomeMy WebLinkAbout01-0019 REV.1500EX(S-OOl COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 j/" -/99- 9' sA' ~~ICIAl USE ONLY <C:- I- :z w o w u w o w >- ~~U') 0"'''' w"o ,,00 01<'" ..<II ~ :z o ~ ..J :) f- a: < u W IX: FiLE NUNisER-----------.- INHERITANCE TAX RETURN RESIDENT DECEDENT CQUNTYCQDE YEAR 2 1 - 0 1 o 0 1 9 - NUMBER- - - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) GILL, Esther M. DATE OF DEATH (MM-DD-YEAR) 11-10-2000 SOCIAL SECURITY NUMBER 209 12 6960 DATE OF BIRTH (MM.DD-YEAR) 12-11-1908 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) NA NA .KJ 1. Original Return o 4. Limited Estate \KJ 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (date of death after 12-12.82) o 7. Decedent Maintained a living Trust (Attach copy of Trust) o 10. Spousal Poverty Credit (clllteof de;1\h OeW/ee\\ 12<'..141 arnl 1-1-95) o 3. Remainder Return (date of death prior to 12-13-82] o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attadl Soh oJ \; w o :z. o .. i3 '" '" 8 8 N~~~ve C. Nicholas, Esquire Fm~''t'IFOREMAN, PC TELEPHONE NUMBER (717) 236-9391 COMPLETE MAILING ADDRESS 4409 North Front street Harrisburg, FA 17110-1709 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes ReWvable {Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Sche<Jule E) 6. joIntly Owned Property (Schedule F) o Separate Billing Requested 7. Inter.Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (1) (2) (3) (4) (5) OFFICIAL USE ONLY 16.612.00 86,415.91 (6) (7) - (6) 103,027.91 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (10) 13,679.22 5,172.35 10. Debls of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11) 18,851.57 (12) 84,176.34 (13) 12,023.15 (14) 72,153.19 x.o_ (15) -0- x.O_ (16) -O- x .12 (17) -O- x .15 (18) 10,822.97 /19) 10,822.97 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES :z o ~ I- :) Q. ::E o U ~ 15. Amount of Line 14laxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) -0- 16. Amount of line 14 taxable at lineal rate -0- -0- 12,153.19 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. rn CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT >>BE 5IJRE"rO~I.dUI!:;l:;~i>t_",~:MATH''''':<f wi :S'~',:~'~l';~,:\,'~: Decedent's Complete Address: STREET ADDRESS 1700 Market Street CITY Tax Payments and Credits: 1. Tax Due (Page 1 line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount . (1) 10,822.97 12,500.00 625.00 3. 'nteres~Penalty if applicable D. Interest E. Penalty Total Credits (A+ 8 + C) (2) 13,125.00 Totallnteres~Penalty ( 0 + E ) (3) 4. If Line 21s greater than Line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) -0- 2,302.03 -0- -0- 5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT -0- 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;.......................................................................................... 0 []I b. retain the right to designate who shail use the property transferred or its income; ............................................ 0 []I 6. retain a reversionary interest; or.......................................................................................................................... 0 50 d. receive the promise for life of either payments, benefits or care? ....................................................,................. 0 50 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 50 3. Did decedent own an "in trust for" or payable upon death bank acoount or security at his or her death? .............. 0 rn 4. Did decedent own an Individual Retirement Account, annuity, or other non~probate property which centains a beneficiary designation? ........................................................................................................................ 0 50 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, I declare thai J have examined this return, including accompanying schedules and statements, and to the best 01 my knowJadge and belief, il is true, correct and complete. Declaration of preparer other than the personal representative is based 011 all information of which preparer has allY knowledge. SiGNATURE SON ESPO I ING RETURN Ie ADDRESS SIGNATURE OF P. DATE (g -IT-v I ADDRESS 4409 North Front Street, Harrisburq, FA 17110-1709 .11' _.JilI~~~r.l1C,i' "'"'11.-_..._ .. lIP" For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S, 99116 (aJ (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 survivin9 spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a sUlYiving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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 twenty.one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 PS. 99116(a)(1.2)). The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's lineal beneficiaries IS 4.5%, except as noted In 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's siblin9s is 12% [72 P.S. 99116(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. LAST \V1LL AND TESTAMENT OF ESTHER M. GILL I, ESTHER M. GILL, of the City of Harrisburg, County of Dauphin, Commonwealth of Pennsylvania, declare this to be my Last Will and revoke any Will or Codicil previously made by me. ITEM I: I direct that all expenses of my last illness and funeral shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I direct that my funeral and burial arrangements shall be in charge of the W. Orville Kimmel Funeral Home, 2001 Market Street, Harrisburg, Pennsylvania, and that my place of burial shall be in the Rolling Green Cemetery in the Charles and Hazel Hiller lot, Section 25, Block "C", Grave Number 3. I further direct that religious services shall be conducted by the minister of the Fourth United Church of Christ, 16th and Market Streets, Harrisburg, Pennsylvania. ITEM III: I direct my Co-Executors, to pay the reasonable travel and lodging expenses which may be incurred by my sister in law, MARY O. GILL and by my niece, CHRISTINE GILL LOTTS, and my nephew, WILLIAM H. GILL, and their immediate families, to attend my funeral services. Payment of such expenses shall have precedence over any specific cash bequests or residue requests which I make in this, my Last Will and Testament. -v ;e'l'" \ tJ Y\N \01" if' ,,,oil"" -z , J\I"~ ITEM IV: I bequeath the sum of Fifty Thousand and no/I 00 ($50,000,00) Dollars to my sister-in-law, MARY O. GILL, now of 39-457 Desert Greens Drive E, Palm Desert, California, 92260 providing that she survives me by thirty (30) days. ITEM V: I bequeath the sum ofTen Thousand and no/I 00 ($10,000.00) Dollars to my step-nephew and his wife, WILLIAM COULTER and ELLEN COULTER, now of 1533 Englewood Street, Bethlehem, Pennsylvania providing that one of them survive me by thirty (30) days, ITEM VI: I bequeath the sum of Fifty Thousand and no/lOO ($50,000.00) Dollars to my dear friend and Guardian, ZORA L. CAPELLO, now of25 Conway Drive, Middletown, Pennsylvania 17057 providing that she survives me by thirty (30) days. ITEM VII: I bequeath the sum of Twenty Five Thousand and no/I 00 ($25,000.00) Dollars to my friend and fmancial advisor, CHARLES A. KOCH, JR., now of25 Orion Road, Boiling Springs, Pennsylvania 17007 providing that he survives me by thirty (30) days. ITEM VIII: I bequeath the sum ofTen Thousand and no/IOO ($10,000.00) Dollars to my dear friends, BETTY BOWERS and GLENN BOWERS, now of221 Mountain Road, Dillsburg, Pennsylvania 17019-1514 providing that one of them survive me by thirty (30) days. ITEM IX: I bequeath the sum of Five Thousand and no/I 00 ($5,000.00) to my dear neighbor and friend, VIRGINIA GEE, now of2015 Market Street, Harrisburg, Pennsylvania 17103 providing that she survives me by thirty (30) days. 2 1 !; lO"" [OfV' ITEM X: I bequeath the sum of Twenty Five Thousand and no/IOO ($25,000.00) to my church, FOURTH UNITED CHURCH OF CHRIST, now located at 16th and Market Streets, Harrisburg, Pennsylvania 17103. ITEM XI: I devise and bequeath the residue of my estate, of every nature and wherever situate, in equal shares to my niece, CHRISTINE GILL LOTTS, now of 10444 Camarillo Avenue, Toluca Lake, California, and my nephew, WILLIAM H. GILL, now of75-375 Painted Desert Drive, Indian Wells, California 92210, providing they survive me by thirty (30) days. Should either of my said niece or my said nephew predecease me or die on or before the thirtieth (30th) day following my death, I devise and bequeath their share to such of her or his issue, per stiJ:Pes, as are living on the thirty-first (31st) day following my death. ITEM XII: I appoint CORESTATES HAMILTON BANK, of Harrisburg, Dauphin County, Pennsylvania, Guardian of any property which passes either under this Will or otherwise to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so, provided that this appointment of a Guardian shall not supersede the right of any fiduciary in its discretion to distribute a share where possible to the minor or to another for the minor's benefit. Such Guardian shall have the power to use principal as well as income from time to time for the minor's support and education (including college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education, or to make payments for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. ITEM XIII: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration afmy estate. 3 ITEM XIV My corporate fiduciary shall be entitled to compensation based on its regular schedule of fees for such services in effect at the time of the service rendered. ITEM XV: Should the principal of any trust herein provided for be or become too small in the Guardian's discretion so as to make establishment or continuance of the trust inadvisable, my Guardian or my personal representative may make immediate distribution of the then- remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportion they are then entitled to income. If any such person is then a minor, distribution may be made to the guardian of the person of such minor. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiaries or in remainder shall cease. ITEM XVI: I appoint GLENN BOWERS, now of 22 I Mountain Road, Dillsburg, Pennsylvania 17019 and CHARLES A. KOCH, JR., now of25 Orion Road, Boiling Springs, Pennsylvania 17007, as Co-Executors of this, my Last Will. ITEM XVII: [direct that my Co-Executors, or their successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM XVIII: I direct that my Co-Executors shall retain the law firm of NICHOLAS & FOREMAN now of Harrisburg, Pennsylvania, to aid them in the administration of my estate. IN WITNESS WHEREOF, I have hereunto set my hand this 21st day of April, 1994. [<J/tKc~J!} . .lJ~ IZL ESTHER M. GILL 4 The preceding instrument, consisting of this and other typewritten pages, identified by the signature of the Testatrix, ESTHER M. GILL, was on the day and date thereof signed, published and declared by ESTHER M. GILL, the Testatrix therein named, as and for her Last Will, in the presence of us, who, at her request and in her presence and in the presence of each other, have subscribed our names as witnesses hereto. d(C1VD~( P {i'~ 'pf ~a ;et0a"'[) I (:b Ci11Oi1.JI.t'\LQ.Jll\JJ _~ \ of I4cA lljUJ~ VlJ.J Aj , re\. 5 ACKc'\TOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF DAUPHIN I, ESTHER M. GILL, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that r signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or aff=ed and acknowledged before me by ESTHER M. GILL, Testatrix, this 21st day of April, 1994. '!~/1 fl/ ' Ox . &'Y::fleJ'LJ I /, /~. ESTHER M. GILL ~- r;1J.' ~ Notary Public NOTARIAL SEAL ! STEVE C. NICHOLAS, Notary Pub~i, ; Horrts~u~g. Dauphin Count)/ POl. f MyCorryml~:on E::pires S~pt. 25,19'9.'3 l ~"--">-"-'"",: 6 COMMONWEALTH OF PENNSYL VANIA SS. COUNTY OF DAUPillN WE, the undersigned, witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix, sign and execute the instrument as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Will as a witness; and that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed before me by the undersigned witnesses, this 21 st day of April, 1994. Cf(()fO~iJ O(JrrOIJ ' Witness . (V~LOJ Q L1.Z c llUtvl Witness ~'<IlJ.' ~ Notary Public NOT,~RIAL SEAL STEVE C NICHOLAS, NMary Public Harrisburg, Dauphin County, Po.. M! Commission E.'\pjres Sept. 25, 19'95 ""~.__.~ 7 REV.I503EX.(1.97) '* SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES!DENT DECEDENT ESTATE OF Esther M. Gill FILE NUMBER 21-01-0019 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2. 3. 4. 5. u.s. Bond #M205882246E ($1,000) January, 1978 U.S. Bond #M205882276E ($1,000) March, 1978 U.S. Bond #M205882286E ($1,000) April, 1978 U.S. Bond #M205882287E ($1,000) April, 1978 U.S. Bond #M205669101E ($1,000) September, 1978 3,635.60 3,302.40 3,302.40 3,302.40 3,069.20 TOTAL (Also enter on fine 2, Recapitulation) $ 16,612.00 (If more space IS needed, insert addItIonal sheets of the same sIze) R""'''''''.'''''.. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Esther M. Gill FILE NUMBER 21-01-0019 ~nclude 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 NUMBER 1. DESCRIPTION First Union Bank #1000613468562 VALUE AT DATE OF DEATH 17,705.83 2. HCR Manorcare - Personal Account 34.90 3. Prudential Secutities 68,675.18 TOTAL (Also enter on line 5, Recapitulation) $ 86,415.91 (If more space is needed, Insert additional sheels of the same size) fB'~ hJ 'i ~O! 1__ . Reference m: 124887 First Union National Bank Attn: Account Ver1fications POBox 40028 Roanoke V A 24022-7313 December 19, 2000 NICHOLAS & FOREMAN 4409 NORTH FRONT ST HARRISBURG, PA 17110-1709 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: ESTHER M GILL (SSN# 209-12-6960) Date of Death: November 10, 2000 Denosii Account Information Account Type Account Number Date of Death Balance Average Balance'" Date Opened 1/2/1950 Matuiity Date Interest Accrued YTD Date Rate Interest Interest Paid Closed CHECKING 1000613468562 LEGAL TITLE, ESTHER M. GILL CHARLES A. KOCH, JR - POA 20RA L. CAPELLO. POA NON-INTEREST BEARING ACCOUNT $17 ,705.B3 '" Due to system 1imitations, we can only provide a twelve month average balance on depository accounts. Other Account Information Account Type Account Number Date of Death Balance Date Opened Date Closed Title(s) SAFE DEPOSIT BOX 075B5348oo604 7/23/1996 ESTHER M. GILL CHARLES A. KOCH. JR. . POA 20RA L. CAPELLO - POA WCA TJON, J 200 CAMP HILL MALL CAMP HILL. PA 1701 J PHONE, 717-737-8697 lJc)k. ZoNO., ~" >+ ~"T }(,)/l.tJv1~j S<-""- 001032 F~f;N Reference 10: 124887 '" Date of death balance does not include accrued interest. '" If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were made during that time period. , /1 A~J-, sentative December \ 9, 2000 Date Drema Rubinoff Depository Representative Servicenter Associate Title (540)563-7323 Phone Number sss; ag 001032 ~ Prudential January 3, 2001 Prudenliel Securili.. Incorpor.led 3 Lemoyne Drive. Lemoyne. PA 17043 P.O. Box 7. Camp Hill. PA 17001-9852 Tel 717 761-7344 800468-8685 fax 717 975-8426 Nicholas & Foreman Attn: Steve Nicholas, Esq. 4409 North Front Street Harrisburg, PA 17110 RE: Estate of Esther M. Gill Dear Mr. Nicholas: Enclosed please find the Date of Death values on the above referenced account. These values are based on the Date of Death of November 10, 2000. Quantity Security Price Per Market Value Share Command Money Market 1.00 1,824.00 113.449 Davis Financial Fund 36.08 4,093.24 127.842 Davis Convertible Sec Fund 24.12 3,083.55 176.890 Gabelli Growth Fund 42.73 7,558.51 1914.414 Pm Hi Yield Fund 6.43 12,309.68 405.745 Janus Fund 40.99 16,631.49 1331.752 Pm Muni Bond Fund Hi Income 10.11 13,464.01 283.310 Pm Value Fund 18.06 5,116.58 53.871 Putnam Health Science Fund 85.28 4,594.12 Total $68,675.18 Should you require any additional information, please do not hesitate to contact our office. ~iWp- Charles A. Koch Vice President - Investments RE\'-1511EX+(1-97)" '*' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA !NHER!TANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Esther M. Gill FilE NUMBER 21-01-0019 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPT[ON AMOUNT A. FUNERAL EXPENSES: 1. Glenn Bowers 2,500.00 B. ADMINISTRATIVE COSTS: SSN 200-24-9744 1. Personal Representative's Commissions 221 Mo1ilntain Road, Dillsburg, FA 17020 Name of Personal Representative (5) Charles A. Koch, Jr. 2,500.00 Sodal Security Numbe<<s) I EIN Number of Personal Representative(s) Street Address 25 Orion Road City Ba>ilinq Sprinqs. State FA Zip 1 7007 Year(s) Commission Paid: 2. Attorney Fees Nicholas & F0reman, PC 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant NA Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills 229.00 4. 5. Accountant's Fees Martin M. Sacks & Associates 300.00 6. Tax Return Preparer's Fees 7. Travel costs William Gill 1,791.41 8. Travel costs Christine Gill Lotts 1,158.92 9. Advertising CUmberland Law Journal 75.00 10. Advertising The Sentinel 90.59 11. Miscellaneous Postage, copies, Notary 35.00 TOTAL (Also enter on line 9, Recapitulation) . 13,679.22 . ([f more space IS needed, insert additionai sheets at the same size) REIi.1512EX.il.~7) ~ __i~"'" ai^:-~ . ~(.. .. .-., ....- COMMONWEALTH OF PENNSnVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Esther M. Gill FILE NUMBER 21-01-0019 include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 4,268.07 1. HCR Manor Care #W819 2. Neighbor Care #3082 Verizon #717-761-1563-257 15Y 54.83 3. 12.80 4. First Union #1-8562 - ACH Return 768.00 5. West Shore EMS #9052764A 68.65 TOTAL (Also enter on line 10, Recapitulation) $ 5,172.35 {If more space is needed, insert additional sneets of the same size) Oil! Schedule J scn/est SCHEDULE J BENEFICIARIES ESTATE OF File Number GILL, Esther M. 21-01-0019 Taxable Distributions Amount or No. Name / Address of Beneficiary Relationship Share of Estate 1. Mary O. Gill Sister-in-Law $50,000.00 4416 Placidia A venue Toluca Lake, CA 91602 2. William and Ellen Coulter Step-Nephew and $10,000.00 1533 Englewood Street Spouse Bethlehem, PA 18017-6173 3. Zora 1. Capello Friend $50,000.00 999 West Harrisburg Pike Apt. 308 Middletown, PA 17057 4. Charles A. Koch, Jr. Friend $25,000.00 25 Orion Road Boiling Springs, P A 17007 5. Glenn Bowers Friend $10,000.00 221 Mountain Road Dillsburg, P A 17020 6. Virginia Gee Friend $5,000.00 2015 Market Street Harrisburg, P A 17103 7. Faith United Methodist Church Charity $25,000.00 of Christ 16th and Market Streets Harrisburg, P A 17103 8. William Gill Nephew 50% residue 5502 LeatherleafDrive North Myrtle Beach, SC 29582-9303 9. Christine Lotts Niece 50% residue 4416 Placidia Avenue Toluca Lake, CA 91602 Register of Wills of Oumberla~unty, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Esthpr M C::i 11 No. 21-01-19 also known as , Deceased Social Security No. 209-12-6960 Petitioner(sj, who is/are 18 yeafll ot age or older, apply(iesl tOl: (COMPLETE "A" OR "B" BELOW:) ~ A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut..or..s. named in the Last Will of the Decedent, dated April 21, 1 gg4 and codicil(s) dated None !\To 1<;xceptionliO State relevant circumstances, e.g., renunciation, death of executor, ete Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: Q B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.8.: pendente lite; dtlfonte absentia; dUJante minorilole) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence Decedent was domiciled at death in residence at ~l1mhpr1ond County, Pennsylvania, with his/her last family or principal Pl\ 17011 1700 Market Stroot, C~mD Hill, (list streel, nwilber and muni~8hty) Decedent, then g 1 years of age, died November 1 0 , 20QJL at Camp Hill r PA (Location) Decedent at death owned property with estimated values as follows: ~~, ~ I!!' (If domiciled in PAl All personal property .............................. $ ~,,1: VVV (If not domiciled in PAl Personal property in Pennsylvania. . . . . . . . . . . . . . . . . . . . . . $ (If not domiciled in PAl Personal property in County. . . . . . . . . . . . . . . . . . . . . . . . . . $ Value of real estate in Pennsylvania ............................................... $ -4!:1 Real Estate situatedT:;a:OI;~~~:' . .. .. ... .. . . .. . . . .. . . ... . . 'iJiJNt.. . . . ... . .. . . . . . . . . . . . . . $ ~i at)() Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Typed or printed name and residence Charles A. Koch Jr RW-7 /6 --/91'- q Oath of Personal Representative Commonwealth of Pennsylvania County of Dauphin The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and t , as pers nal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate ace In aw. Sworn to and affirmed and subscribed Glenn Bowers b::::th;S 5th ::'00: ~~~~4j)- ~ ? ~1 Charles A. K ch, //;PLL/(!- / //L/~?L~)J;()e._J~-u-z;r Jr. DECREE OF REGISTER Estate of ESTHER M GILL Deceased No. 21-01-19 also known as Social Security No: 209-12-6960 Date of Death: 11-10-2000 AND NOW, JANUARY 5 , 20~, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters !XI Testamentary 0 of Administration le.Lll.; d.lULC.t.; pendente lite; dUlante absentia; dUfante minoritall~J are hereby granted to Glenn Bowers and Charles A Koch Jr in the above estate and that the instrument(s), if any, dated 04-21-1994 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters................. .......... $ 200.00 '>>)0/,(1 '::t:.a~~Lj AI"'} ~di Reg; er of "Vilis . . Short Certificate(s).......... $ Renunciation.................. $ Affidavit ( )................. $ Extra Pages ( )............ $ CodiciL......................... $ JCP Fee........................ $ Inventory & Tax Forms... $ Other............................ $ 6.00 18.00 5.00 Attorney: steve Co Nichol.,~!';, F,!';ql1irp 1.0. No: 06845 TOTAL................ $ 229.00 Address: 4409 North Front strppt Harrisburq, PA 17110-1709 Telephone: (717) 7.1fi-Q391 DATE FILED: January 5, 2001 RW-7a '7?j~~ ~~ ['hI' is to certify that the infornation here given is correctly copied fran: an original certificate of death dul~ flied with Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. me as WARNING: It is illegal to duplicate this copy by photostat or photograph. No. /J. ~"7 /';j~ c.C-?1,/;l/ /" (. '/'~~4/zA-('~.~<<'_- Local Registrar/, (, Fee for this certificate, $2.00 p 6919575 NOV ~~}OOO 21-01-19 3 R..... 2187 COMMONWEALTH OF PENNSYLVANIA' OEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH ,. ft1. 2. F sr-.I€ flLf NUMeEA SOCIAl. SECURIT'I' NUMBER 3. ,;(09 - 101. -Is, 9/,0 DAlE OF OEATH lMcNh. Oa~. '..." .. IV (J/)E/llI3ER. I~ .toOCJ NAME OF DECEDENT (fIts. Middle. last' ESTHEf( SEX 9/y" UNDER' YEAA ........ Day> UNDER ~ Hours; Minu1.. 9lRTHPL...Aa ie.I.., ar.d PlACE OF DEATH (Ct'l('di Of\ly 1)(l8 -- 'i8I 'nSlrUCllOl'l'9 on ~ SKJet SUl1801FCletgI'lCOlJ(II'V) HOSPItAl; - lI/Jee/s/jui'G.. ,_,_ 0 E"""-",'" 0 DClo'\ 0 1. ? ... FACtUT"t' NAME (If nolln!;l"IIJIIOl'l. gIVe s1,eel and numDerI ~=..,)O AGE (laSl BlfthClaY) et..l/i7AER-LI1ND Ill. sa/)/cES RACE. Arnenan Indian. aa.ck. wt\".. eu: (S,*""I COUNT'I'OF llERH e./Jrnp H IL.L Ie. 141. DECEDENT'S USUAL OCCUMION KlNOOF BUSINESS/lNOUSTRY I~":"~:""":;::'::;~:'f Common WS1'H.;.T1/ of Pfl. . ... SGCerrAteY .... {tAme CorrJ/n;ssloN DECEDENT'S .....lING ADDRESS (Sk.... C....Ibon. SloOo. ZopCOdeI DECEDENT'S I 70 0 In A ~K.I?T Sr.eEcT ~~~~NCE C,q ff'l ,0 ).j ILL. (See ""."""""" ,.. PC7vNS~/..(JAN'lIl /7rJll on 0".' "".l :::-R'S"l!t;JlEI!FO~D JI. C /LL 1Nf00MANT'S NAME (T "","P,,,,,) C/l-IM!.J..ES Kore.,./I METHOD OF DISPOSITION Burial ~ Cr.n\IIllQn 0 RemodIlrorn Slat. 0 OIIloIISpec",,' 'D. 4/NITc 17.. Stale MARITAl. STRUS-_ N.......Manilld.~. o.w.c.cI (SpocOy) . \4. NI!l/E~ mAtI-IE/) "c.O ......_liYodin SURVIVING SPOuSE \".... 1JI"" tnalOIn name) ..." 17b.Cou cnm,IJ JI/4L. cityltlOfO SpelN'6S Pf:J 1'/067 ...~ 21. I ApproXUTI". ::-.::: PART If: Od\e1~CONflIiona<::anUibutinO\Oo.ath.bu& ...resuling in 1M undeftytng c-.. given in PART I. c V Pr-- DUE lO (00 AS A CONSEQUENCE Of)'. I : OlJElO(OR AS ACONSEQUENCE Of), DUE lOtOR AS ACONSEOUENCE Of} WERE AUTOPSY FINDINGS -'LA8lE PRIOR lO COMPl.ETION Of CAUSE OF DEATH? MANNER OF DEATH DATE OF INJURY (Monll Day. Vear) TlWE OF INJ AY INJURY ,lQ' WORK1 DESCRIBE HOW INJURY OCCUflREO ........01 IS o ~ Ham..... pending lnYnliQation o o o PlACE OF INJURV - "" hOme. '..m. SUeel,ladort. otfece ... building, ttC.1Spec'lv) 3... ..... 0 NoD -..... b<vI q>( //1' I lOC,lQ'\ON (Sk.... C4y/T0wn. SIoItI) Y.. 0 NoD SuicicH Could noI be de'.rmaned aIL 211:1. ClJlTIFlU tCr.eck only Of'le') -CERTIFYING PHYSJCIAN (PhySIC..n Cefllfylng cau5e ~ death when a(\otl1., ph"SIC,.an has pi'onouncea dealh ana completed Item 231 To Ute bear o. my knowledge, death occuned'" Ie ..... c.u..(S) _nd menner.. at.ttd. . . . . . . . . . . . . . . . . 21. .PRONOUNCINQ AND CERTlfYlHQ PHYSICIAN (PhVSolCliln boCh ;.llonOUflClng oealfl aooceI1llyll'tq 10 cause 01 deatfl\ To'" blnt o. my knowledge, d.a'" Of;cu,,1ICI at U\e ume, d.te..nd plac.. and due 10 Ihe cau"(I).nd mann., a. "aled.. ... o o ,,1> '1...:1 ... CJ ,- J;/ INRE: ESTATE OF: EVE DASHER ESTATE NO. 2100-19 DECEASED. SATISFACTION AND RELEASE OF CLAIM The undersigned, Marti Harris-German, Agent for BANK OF AMERICA, has received a payment of $8981.98 which satisfies the claim as filed for the date of death liability. This Satisfaction and Release of Claim is executed to acknowledge discharge of the claim and to release the estate and personal representative from all further liability with respect to the date of death liability on account number 4262085000033726. Executed this November 20, 2000. BANK OF AMERICA Claimant By:j)t\ flA.j:l-~\A-,O - () l~/yyt{t;VL MARTI HARRIS-GERMAN, Age~j Estate Recoveries, Inc. P.O. Box 24566 Baltimore, MD 21214 410-444-8022 Ext. 765 ~ Gill Settle Agr/scn/est RECEIPT AND RELEASE AGREEMENT This Agreement is made by and between Glenn Bowers and Charles A. Koch, Jr., as Executors of the Estate of Esther M. Gill, deceased ("Executor") and Mary O. Gill, William and Ellen Coulter, Zorra L. Capello, Charles A. Koch, Jr., Glenn Bowers, Virginia Gee and Faith United Church of Christ, specific beneficiaries of the said estate ("Specific Beneficiaries"), and Christine Gill Lotts and William H. Gill, residuary beneficiaries of the said estate ("Residuary Beneficiaries"). In accordance with their desire that the administration of the Estate of Esther M. Gill be terminated without the expense and further delay of a court accounting, the parties hereto, in consideration of the mutual covenants herein expressed, and intending to be legally bound hereby, agree that: 1. Esther M. Gill died on November 10, 2000, and her estate is now in the process of administration. The Register of Wills of Cumberland County, Pennsylvania duly granted Letters Testamentary to Glenn Bowers and Charles A. Koch, Jr., on January 5, 2001 at No. 2001-0019. 2. Under provisions of the Decedent's Last Will dated April 21, 1994, the Decedent made the following cash bequests: 1. Mary O. Gill - $50,000 2. William and Ellen Coulter - $10,000 3. Zorra L. Capello - $50,000 4. Charles A. Koch, Jr., - $25,000 5. Glenn Bowers - $10,000 6. Virginia Gee - $5,000 7. Faith United Church of Christ - $25,000 3. The combined balance of principal and income of the estate for distribution pursuant to the First and Final Account of the Executor totals $67,506.97. A copy of the First and Final Account is attached hereto as Exhibit "A". 4. The Executor shall reserve the sum of $1 ,000.00 to pay any additional expenses, including filing fees, fiduciary taxes and attorney fees that may be incurred to finalize and close the estate. There shall be no funds available for distribution to the Residuary Beneficiaries and therefore any unused reserve shall be distributed to the specific beneficiaries pro-rated. 5. The balance remaining for distribution to the specific beneficiaries stated as of December 27, 2001, less the $1,000.00 reserve fund totals $66,506.97. The Executor proposes to distribute the said $66,506.97 upon the execution and tiling of this Agreement with the Court as follows: 1. Mary O. Gill - $19,001.99 2. William & Ellen Coulter - $3,800.40 3. Zorra L. Capello - $19,001.99 4. Charles A. Koch, Jr. - $9,501.00 5. Glenn Bowers - $3,800.40 6. Virginia Gee - $1,900.19 7. Faith United Church of Christ - $9,501.00 Total Distribution $66,506.97 6. Each Beneficiary acknowledges that the Executor has received the assets and has made the payments set forth in the First and Final Account. The Beneficiaries approve the said First and Final Account of the Executor as stated, in its entirety. 7. The Beneficiaries consent, approve and agree that the remaining balance of the estate assets shall be distributed as set forth in paragraph 5 hereinabove. 8. Without intending to limit the rights or remedies of Executor or his attorneys, the Beneficiaries further agree to indemnify the Executor or his attorneys, and save them harmless against all liability, loss, and expense (including, but not limited to, costs and counsel fees) which they, may incur, whether due to their, negligence or otherwise, as a result of making the above-described distributions without a court audit. The Beneficiaries hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or causes of action, legal or equitable, absolute or contingent, vested or hereafter to accrue, which they may have against any other party hereto or against the Estate of Esther M. Gill or the Executor or his attorneys thereof, by reason of any matter, cause or thing growing out of or relating to any property or assets of the said estate, or growing out of or relating to any act of the Executor or his attorneys, in the administration of said estate, even if attributable to negligence, and agree that in no event shall the said period for collection of any erroneous distribution or distributions be less than two years after the actual discovery thereof by the Executor or his attorneys. 9. The Beneficiaries agree to execute such additional releases as the Executor or his attorneys, may submit to them in order to confirm their discharge from any further liability to the parties in connection with the said estate. 10. This Agreement may be executed in multiple counterparts and, when so executed by all parties hereto, shall be binding upon all the parties, and their respective heirs, next-of-kin, personal representatives and assigns. IN WITNESS WHEREOF, the parties have hereunto set their hands and seat the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Executor Dated :J 9 /)1 r' 2002 ary O. Gill, Beneficiar pO'W<A. 5 ~ . ' COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Mary O. Gill, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of her knowledge, information and belief. i4:LA.t~ Mary O. Gill SWORN to and subscribed before me this ;;) q ~ day of rvw l.-r 2002.. ~Q If 1.. u- V CJ.. Qpnt.l ,,-- Notary Public THERESA VALENCIA a Commission # 1335036 z ~. Notary Public - California ~ J Los Angeles County MyCorrrn. Expires Dee 15, 2005 ,.. -- ,...- II~ My Commission Expires: {d.-I S ~D ..,:; IN WITNESS WHEREOF, the parties have hereunto set their hands and sear the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Executor "-j D t d l_1f{.A-l-/. / g a e . I (/ ,2002 >~ J:./~ ~~r- /, i~{.,...I . ./ I~ iU;rra L. Capello, BeneKciary COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Zorra L. Capello, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of her knowledge, information and belief. ~G(/ 0( ~r- (}6rra L. Capello SWORN to and subscribed before me this / ff -ct day Of~;ffU&f/'i 2002. ! ,- . ~u~9' titff~/ /Notary Public . My Commission Expires: NOTARiAL SEA!. .~ GlORIAJ.ALTIMORE. ~ld,;aryPubl!c , lcNJGi Swamra T'l!p., Dauphin Coon!;! a My ~sOOn expires ~!!, 2004 J IN WITNESS WHEREOF, the parties have hereunto set their hands and seat the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated I /; 7 It> 2.- , 2002 I ' ~r Dated I /17 ~ # ( , ,2002 Charles A. Koch, Jr., Exec or Charles A. Koch, Jr., l3enefi~ ' COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Charles A. Koch, Jr., Executor and Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of his knowledge, information and belief. r~.~ Charles A. Koch, Jr. 7 SWORN to and subPlibed before me this '7 day of 2002. My Commission Expires: / t.jl1J.d'"," Notarial Seal Mary Gregory Soule, Notary Public lemoyne Boro. Cumberland County My Commission Expires Dec. 18,2005 Member, Pennsyivan;a Association Of Notaries IN WITNESS WHEREOF, the parties have hereunto set their hands and seal'the day and year hereafter set forth. Dated ~. {I ~} ,2002 Dated ,2002 Dated ~. .z.3 ,2002 CharleSA~: , ' COMMONWEAL TH OF PENNSYLVANIA COUNTY OFfl"rn'IIIt,' ~O(j{ : ss. Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Glenn Bowers, Executor of the Estate of Esther M. Gill and Beneficiary of the Estate of Esther M. Gill, who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of his knowledge, information and belief. SWORN to and subscribed before me this 2~ day of7T(t1tI{(J,ry 2002. =:4::t j-<f~1id Notar Public My Commission Expires: Notarial Seal S. Dawn Gladfelter, Notary Public DII/sbur~ Bora, York COunty My Commission Expires May 17, 2005 Member, Pennsylvania Association of Notaries IN WITNESS WHEREOF, the parties have hereunto set their hands ahd seal 'the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Executor Dated I-.J L/_ 0,;1 ,2002 /--1 7A c....~../ /. ~ ( ~/ / /r->. .~)2/~-J '( . \i' eft, v".rz1 f j) /, l/ v./u.If.; COMMONWEAL TH OF PENNSYL VANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Virginia Gee, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of her knowledge, information and belief. SWORN to and subscribed before me this dif1 !.l day of ~t\N\l M I.(' 2002. Cl-\A,ot{A~ J Vu.Ct~A;{ ?-0 Notary Public ~ .0 -,1\ /<--t.--u':" ,..' , '..e.-{" {.; Vir nia Gee '. 1/ '--..././ ~.. _ /j/ 7-' ~.')/ec{'J{ .t::n,J /l7..(j . /9 My Commission Expires: NOTARIAL SEAL CHRISTINA L. NICHOLAS, Notary PUOI( Susquehanna Twp: Dauphin County h My Commission Expires Jun~32.3gQ::__ IN WITNESS WHEREOF, the parties have hereunto set their hands ahd seal 'the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Execut Dated \:-- ~ \r 'LX Q ,2002 COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Reverend Mary Medkeff-Rose, Authorized Representative of Fourth United Church of Christ, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of her knowledge, information and belief. SWORN to and subscjbed before me this /R 1;j (1 day of :::f~ . 2002. ~!)~,_#~ Notary Public My Commission Expires: ~:~',~,~ f'E;,~L , ;:);lry Public Ji:,;;i",in County :ji'~~~:<\DriI17, 2003 IN WITNESS WHEREOF, the parties have hereunto set their hands and seal 'the day and year hereafter set forth, Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Executor Dated ,a 9 7J1 d-- ,2002 ~ij ~;Ict4- Christine Gill Lotts, Beneficimy . ' COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, Christine Gill Lotts, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of her knowledge, information and belief. flA~LA~~ Christine Gill Lotts / SWORN to and subscribed before me this ~ ib- day of (VI aL) 2002. ~/\..Q;LUB.- \! fA t (; IYl,C{A/ Notary Public J----~_.............._.....-- ~ THERESA VALENCIA _ Commission fI. 1335036 ~ ~. Notary Public. California ~ j los A!'l9p.les County f My Cornm. Expires r:A3c 15, 2005 ___ __ -....r- -":.~. _ ____ __ __ __ __ __ __ My Commission Expires: 1 d - 15--05 IN WITNESS WHEREOF, the parties have hereunto set their hands a1\d seal the day and year hereafter set forth. Dated ,2002 Glenn Bowers, Executor Dated ,2002 Charles A. Koch, Jr., Executor 1/ "7 /' Dated /7.,., 0 ,J;. V /f ,2002 ) /~/. / f /..V/ /'/;'t> A.~~ ...y. ~.:.../~. William H. Gil( Beneficiary COMMONWEAL TH OF PENNSYLVANIA : ss. COUNTY OF DAUPHIN Personally appeared before me, a Notary Public, in and for said Commonwealth and County, William H. Gill, Beneficiary of the Estate of Esther M. Gill who being duly sworn according to law, deposes and says that the facts contained in the foregoing First and Final Account are true and correct to the best of his knowledge, information and belief. ~A/~ William H. Gill SWORN to and subscribed before me this ,,? I' day of ~ 2002. /. ';1r~~~ Notary Puo IC My Commission Expires: ~~ "'....""..,.:;.:~. J; . ~~~. ~:27 ..... ",' ilJ!,.i"'.; .~ . .).. (1;..,.. '. .. ~Ii \i,i..........~.,..:':-;..~..:~../:.:~:~I~~,-;-j-_\:;,?':'!"~.., ~ ~ (...,~:,: :..':.J( Gill f&f scn/est revised 01/1812002 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION 9TH JUDICIAL DISTRICT PA File No: 21-01-0019 No: 2001-0019 ESTATE OF ESTHER M. GILL, DECEASED LATE OF CAMP HILL BOROUGH EIN 25-6756875 FIRST AND FINAL ACCOUNT OF GLENN BOWERS and CHARLES A. KOCH, JR., EXECUTORS Date of Death: Letters Granted: First Complete Advertisement of Letters: Account Stated To: November 10,2000 January 5, 2001 February 1,2001 December 27,2001 NICHOLAS & FOREMAN by~(I7J~ , STEVE C. NICHOLAS, Esquire 4409 North Front Street Harrisburg, P A 17110-1709 Supreme Court J.D. 06845 (717) 236-9391 E ^ J-tb.' 1- A SUMMARY OF ACCOUNT PRINCIP AL RECEIPTS Principal per Inventory filed Adjustments to Principal Prudential Financial Acct. #044-098300-28 (less) U.S. Bonds (add) IRS Refund (add) Miscellaneous Income (add) PA Tax Refund (add) Total Adjustments (less) Adjusted Principal Receipts Principal Disbursements (less) Net Principal Remaining INCOME RECEIPTS First Union Estate Account Total Income Receipts Remaining Balance of Principal & Income Reserve (less) Total Balance For Distribution PRINCIP AL $103,027.91 ($6,658.36) $ 109.20 $ 300.00 $ 793.38 $ 236.00 $ (5,219.78} $ 97,808.13 $ (30,439.67) $ 67,368.46 INCOME $ 138.51 $ 138.51 $ 67,506.97 $ 1,000.00 $ 66,506.97 2 Date 01-05-01 01-05-01 01-12-01 02-02-01 02-05-01 02-05-01 02-05-01 02-05-01 02-05-01 02-05-01 02-09-01 02-09-01 06- 20-01 06-29-01 07-03-01 PRINCIP AL DISBURSEMENTS Payee - Purpose Register of Wills-Letters -Testamentary U.S. Treasury - Social Security Refund Cumberland Law Journal-Advertising Register of Wills, Agent -Inheritance Tax Christine G. Lotts - Reimbursement William H. Gill - Reimbursement West Shore EMS HCR Manor Care Neighbor Care Verizon The Sentinel - Advertising Cumberland Law Journal-Advertising Martin M. Sacks Associates Register of Wills - Filing Fee Register of Wills - Supplemental -Filing Fee Glenn Bowers - Commission Charles A. Koch, Jr. - Commission Nicholas & Foreman-Fees Nicholas & Foreman - copies and postage TOT AL PRINCIPAL DISBURSEMENTS RESERVE Amount $ 229.00 $ 768.00 $ 60.00 $ 12,500.00 $ 1,158.92 $ 1,791.41 $ 68.65 $ 4,268.07 $ 54.83 $ 12.80 $ 90.59 $ 15.00 $ 300.00 $ 15.00 $ 35.00 $ 2,500.00 $ 2,500.00 $ 4,000.00 $ 72.40 $ 30,439.67 Your Accountants shall reserve the sum of $1,000.00 for payment of final fiduciary income taxes, filing fees, and any additional estate expenses. Any remaining balance shall be distributed in equal shares to the estate beneficiaries. TOTAL RESERVE 3 $ 1,000.00 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS' COURT DIVISION 9TH JUDICIAL DISTRICT PA File No.: 21-01-0019 No.: 2001-0019 ESTATE OF ESTHER M. GILL, DECEASED LATE OF CAMP HILL, BOROUGH PROPOSED DISTRIBUTION SUGGESTED BY GLENN BOWERS AND CHARLES A. KOCH, JR., EXECUTORS NICHOLAS & FOREMAN by ~(tV <-./'--- STEVE c. NICHOLAS, Esquire 4409 North Front Street Harrisburg, PAl 711 0-1 709 Supreme Court J.D. 06845 (717) 236-9391 5 f't,..{cl}(T () PROPOSED DISTRIBUTION All inheritance taxes, administration expenses, claims and debts of the Estate have been or sufficient funds have been reserved to pay them in full. The remaining balance of principal and interest income for distribution totals $67,506.97 that consists solely of cash. Your Accountants have elected to reserve the sum of $1,000.00 for the purpose of paying any additional filing fees, taxes and claims that may be determined to be due and payable. Under the terms of the Last Will and Testament at ITEM III, the Executors were directed to pay reasonable travel and lodging expenses incurred by Mary O. Gill, Christine Gill Lotts and William H. Gill and their immediately families for the purpose of attending the Decedent's funeral services. After presentation of bills with supporting documents, the Executors paid Christine G. Lotts the sum of$1,158.92, and further paid William H. Gill the sum of$1,791.41. Under the terms of the Last Will and Testament at ITEM IV through ITEM X, the Decedent made the following specific cash bequests, including: 1. ITEM IV, to Mary O. Gill the sum of$50,000. 2. ITEM V, to William and Ellen Coulter the sum of$10,000. 3. ITEM VI, to Zora L. Capello the sum of $50,000. 4. ITEM VII, to Charles A. Koch, Jr., the sum of $25,000. 5. ITEM VIII, to Betty and Glenn Bowers the sum of$10,000. 6. ITEM IX, to Virginia Gee the sum of $5,000. 7. ITEM X, to Fourth United Church of Christ the sum of$25,000. The Decedent at ITEM XI, bequeathed the residue of her Estate in equal shares to Christine Gill Lotts and William H. Gill. All of the individual beneficiaries have survived the Decedent except Betty Bowers who predeceased the Decedent. However, the bequest to Betty Bowers was a joint bequest to Betty Bowers and Glenn Bowers and therefore Glenn Bowers is entitled to the entire cash bequest per ITEM VIII. The specific bequests made by the Decedent total $175,000. 6 There are not sufficient funds available to pay all the cash bequests in full and therefore the cash bequests will be pro-rated for payment as follows: 1. Mary O. Gill - $19,001.99 2. William and Ellen Coulter - $3,800.40 3. Zora L. Capello - $19,001.99 4. Charles A. Koch, Jr. - $9,501.00 5. Glenn Bowers - $3,800.40 6. Virginia Gee - $1,900.19 7. Fourth United Church of Christ - $9,501.00 Total proposed distribution: $66,506.97 The reserve fund of $1,000 shall be used for the purpose of paying any additional filing fees, taxes and claims that may be presented for payment. Any balance remaining from the $1,000 reserve after payment of all final filing fees, taxes and claims shall be distributed proportionately to the above specific cash beneficiaries. No funds are available for distribution to the residuary beneficiaries. 7 PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland. Sherry Clifford, Classified Ad Manager of THE SENTINEL, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13th, 1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following dates, viz Copy of Notice of Publication EXECUTOR NOTICE LETTERS TESTAMeNTA- RY on the Edt. of Ee.tharM. Gill, late of the BotjUgh of Camp Hill, Cumberland County, PA, having been granted to the undersigned, all persons indebted to the said Estate are required to make immediate payment and those hav- ing claims will present them for settlement to: Glenn Bowers, Executor 221 Mountain Road Dillsburg, PA17109 Charles A. Koch, ,Jr. 25 Orion Road Boiling Springs, PA17007 Steve C. Nicholas, Esquire Nicholas & Foreman P.C. 4409 North Front Street Harrisburg, PA 17110-1709 January 18, 25 and February 1, 2001 Affiant further deposes that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication are true. 14~.~~ February 8, 2001 Sworn to and subscribed before me this 8th day of February , 2001. ~AAhJA- C.~~ ~ - - - - --r Notary Public My commission expires: NOTARIAL SEAL Sttm.EY O. DURNIN, Notary Public Carlisle Bore., Cumberland County Commission Ex 'res Au . 9, 2003 E..{:I,;f <-- , CUMBERLAND LAW JOURNAL 2 LIBERTY AVENUE CARLISLE, P A 17013 FEBRUARY 9, 2001 Cumberland Law Journal is published every Friday by the Cumband County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Steve C, Nicholas, ESQUIRE RE: Esther M. Gill, ESTATE Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. --------------------------------------------------------------------- --------------------------------------------------------------------- Advertisement inserted on following dates: January 26, February 2,9,2001 Second Proof Request $ 75.00 $ 0.00 $ 0,00 $ 60.00 ------------- Advertising Cost Proof of Publication Payment received Total Amount Due $ 15.00 Payment received JANUARY 23,2001 by Becky H. Morgenthal/Executive Director f ~ 4 ,1,,'''' () "". . ' PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), p, L.1784 STATEOFPENNSYLVANIA : ss. COUNTY OF CUMBERLAND : Roger M. Morgenthal, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, VIZ: JANUARY 26, FEBRUARY 2,9,2001 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Gill, Esther M., dec'd. Late of the Borough of Camp Hill. Executor: Glenn Bowers, 221 Mountain Road, Dlllsburg, PA 17109 and Charles A. Koch, Jr., 25 Orion Road, Boiling Springs, PA 17007. /~--- Roge/M. Morgenthal, Editor SWORN TO AND SUBSCRIBED before me this 9 day of FEBRUARY, 2001 Attorneys: Steve C. Nicholas, Esquire, Nicholas & Foreman P.C., 4409 North Front Street, Harrisburg, PA 17110-1709. NOT ARt l SEAL LOIS e. SNYDER, Notary Pvblk CarMI. 8oro, C,,",b.rkmd County, PA My Commlllion Expires March 5,2001 STATUS REPORT UNDER RULE 6.12 /, ("..." r. r / ,.-0 ,..." $)J~'/ ./' Q/ aJL- I 612 Status Report scnlest Name of Decedent: Esther M. Gill Date of Death: November 10,2002 Will No: 2001-00019 Estate No: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration ofthe above-captioned estate: 1. State whether administration of the estate is complete: Yes XX No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: NA Tfthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No XX b. The separate Orphans' Court No. (if any) for the personal representative's account is: NA c. Did the personal representative state an account informally to the parties in interest? Yes XX _.___.._..........._._......M____..._ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. z:--- Date: October 15, 2002 Steve C. Nicholas, Esquire Nicholas & Foreman PC 4409 N. Front Street Harrisburg, P A ] 7110- ] 709 (7] 7) 236-939] Supreme Court ID No. 06845 Capacity: Attorney for Estate Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 10/08/2002 GLENN BOWERS 221 MOUNTAIN ROAD DILLSBURG, PA 17019 RE: Estate of GILL ESTHER M File Number: 2001-00019 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 11/10/2002 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~ m. f)J;I? W:!?t?t MARY C. LEWIS ~~ REGISTER OF WILLS cc: JFile Counsel Judge -- ~ BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA REVISED CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) In re: Estate of Esther M. Gill, Deceased No. 2001-00019 PA No. 21-01-0019 To the Register: I certifY that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on January 12,2001 as follows: N ames and Addresses Mary O. Gill, 39-457 Desert Greens Drive E, Palm Desert, California 92260 William Coulter and Ellen Coulter, 1533 Englewood Street, Bethlehem, Pennsylvania 18015 Zora Capello, 25 Conway Drive, Middletown, P A 17057 Charles A. Koch, Jr., 25 Orion Road, Boiling Springs, Pennsylvania, 17007 Betty Bowers and Glenn Bowers, 221 Mountain Road, Dillsburg, P A 17019-1514 Virginia Gee, 2015 Market Street, Harrisburg, Pennsylvania, 17103 Fourth United Church of Christ, 16th and Market Streets, Harrisburg, Pennsylvania, 17103 Christine Gill Lotts, 10444 Camarillo Avenue, Toluca Lake, California 91602 William H. Gill, 75-375 Painted Desert Drive, Indian Wells, California, 92210 Subsequently the notice mailed to Zora L. Capello was returned as undeliverable and on February 2, 2001 notice mailed to Zora Capello at 999 West Harrisburg Pike, Apt 308, Middletown, P A 17057 Notice has now been given to all persons entitled thereto under Rule 5.6 except: No exceptions. Additional information may be obtained from the undersigned Signature ~ ~ .r Steve C. Nicholas, Esq. 4409 North Front Street Harrisburg, P A 17110-1709 (717) 236-9391 Counsel for Personal Representative Dated: February 2,2001 - () BEFORE THE REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) In re: Estate of Esther M. Gill, Deceased No. 2001-00019 PA No. 21-01-0019 To the Register: I certify that notice of beneficial interest required by Rule 5.6 (a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on January 12,2001 as follows: Names and Addresses Mary O. Gill, 39-457 Desert Greens Drive E, Palm Desert, California 92260 William Coulter and Ellen Coulter, 1533 Englewood Street, Bethlehem, Pennsylvania 18015 Zora L. Capello, 25 Conway Drive, Middletown, Pennsylvania, 17057 Charles A. Koch, Jr., 25 Orion Road, Boiling Springs, Pennsylvania, 17007 Betty Bowers and Glenn Bowers, 221 Mountain Road, Dillsburg, P A 17019-1514 Virginia Gee, 2015 Market Street, Harrisburg, Pennsylvania, 17103 Fourth United Church of Christ, 16th and Market Streets, Harrisburg, Pennsylvania, 17103 Christine Gill Lotts, 10444 Camarillo Avenue, Toluca Lake, California 91602 William H. Gill, 75-375 Painted Desert Drive, Indian Wells, California, 92210 Notice has now been given to all persons entitled thereto under Rule 5.6 except: No exception. Additional information may be obtained from the undersigned Dated: January 12,2001 //"} ----- C---. Signatur~~~ Steve C. Nicholas, Esq. 4409 North Front Street Harrisburg, PA 17110-1709 (717) 236-9391 Counsel for Personal Representative ...."... \. /6-199- 9 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISE"ENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESS"ENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '02 flr+; 1 2 STEVE C NICHOLAS ESQ NICHOLAS 8 FOREMAN 4409 N FRONT ST ~~. ,.'.,.. HBG "pA" 1711 0 ;) 1 :53 04-01-2002 GILL 11-10-2000 21 01-0019 CUMBERLAND 101 Allount Rellitted '* REV-1547 EX AFP (01-021 ESTHER M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i5'4-j-Ex-iFP--('OY=02Y-NOTicE--OF-YNHEiiiTANCE-TAx-jrPPRAisEMENT-:--iLIoWANCE-o"R----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GILL ESTHER M FILE NO. 21 01-0019 ACN 101 DATE 04-01-2002 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. "ortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/"isc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 16,612.00 .00 .00 86,415.91 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/"isc. Expenses (Schedule H) 10. Debts/"ortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: DATE 02-07-2001 .n......... . NU"BER AA477985 (+) INTEREST/PEN PAID (-) 561.65 (9) (10) 10,728.89 5 .172 . 35 (11) (12) (13) (14) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 103,027.91 15.901 24 87,126.67 12,240.33 74,886.34 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .OOXOO= .00 X 045 = .00 X 12 = 74,886.34 X 15 = (19)= A"OUNT PAID 12,500.00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 .00 .00 11,232.95 11,232.95 13,061.65 1,828.70CR .00 1,828.70CR ( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) REV-1470 EX (6-88) INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME ESTHER M. GILL FILE NUMBER 21 01-0019 REVIEWED BY CHARLOTTE R. LAMKE ACN SCHEDULE ITEM NO. H 7,8 EXPLANATION OF CHANGES The deduction for travel expenses has been disallowed. The executor or administrator of the estate is the only person entitled to claim these expenses in conjunction with the administration of the estate. These travel expenses are not considered a deduction but rather a taxable bequest under the will. ROW Page 1 /6 -/9?- 9 ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-UD1 EX AFP IDl-DU '02 1 7 !J?:/ U DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-22-2002 GILL 11-10-2000 21 01-0019 CUMBERLAND 101 ESTHER M STEVE C NICHOLAS ESQ NICHOLAS 8 FOREMAN L, 4409 N FRONT ST Cl n: HBG PA 1111~ Anount Renitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6o-j-E3f-AFP-('oy=02y------...--iNHERiYANc'E-TAx--sTA-fEME-tiT-oF'-Ac-couiif--.-..--------------- - ----- ESTATE OF GILL ESTHER M FILE NO.21 01-0019 ACN 101 DATE 04-22-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-01-2002 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 11,232 . 95 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-07-2001 AA477985 561.65 12,500.00 04-02-2002 REFUND .00 1,828.70- TOTAL TAX CREDIT 11,232.95 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J r' f- en r-....... " ~) , " ~ '~. 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