HomeMy WebLinkAbout01-0133
.
Estate of ROGER H. GUERARD
also known as
PETITION FOR PROBATE and GRANT OF LETTERS
No.
To:
21-01-133
Register of Wills for the
· Deceased. County of CUMBERLAND in the
Social Security No. I 3 [0' CJ , - -'-" 4~ Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut r ix
in the last will of the above decedent, dated Novpmhp r fi.
and codicil(s) dated
named
, 19~
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cumhprl Ann County, Pennsylvania, with
~ i'if last family or principal residence at 5 Brentwood Road
R~qr P~nnqhn~~ ;nWnqhip ~
(list street, number and muncipality)
at Dec~~EIfiatgen Vrf1aoe years of age, died
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incbmpetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
5 Br~ntwood Road, East Pennsboro Townshi9
('urnhprlAnn CounTY, PA
January 16,
2001
750,000.00
$
$
$
$
90,000.00
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
pre~ented herewith and the grant of letters Testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
-
,::!.
u
...
C
"
"0 _
'- ..,
..,~
u ...
~"
c
"52 . S!
(i*::
-"
,::!.c..
u'-
~o
;:;
c
co
en
~-)
R~",,,~,{,,,~
Patricia M. Kniqht
20 Rustic View Road
r.rppnwir.h ('~ OfiH10
::.
OATH OF PERSONAL REPRESENTATIVE
COMMON\VEAI,TH OF PENNSYLVANIA 1- ss
COUNTY OF CUMBERLAND J
~
ria'
:::s
l::l
-
s::
~
~
The petitioner(s) above-named swear(s) or 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 that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer th est~te according to law.
,11S ;S fO certiFy t'lat t:\e inFormation here given is correctly copied from an original certificate of death duly filed with me as
Local R,:,gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent t1ling,
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee fO" this certificate, $2,00
p
7120864
No,
21-00-133
H1OS.143Rev.2117
f~ I/ckA~
Local Registrar
D~;itei9,
~a"{
COMMONWEALTH Of PENNS YlVANIA . DEPARTMENT Of HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
TYPE./PfUHT
IN
PERMANENT
BlA.CK INK
I~ .
SEX
.. ft1
UNDER 1 YEAA
_ 0.,.
IJHD(R I D~
Howq ! MinlIt..
BmHPlACE:C.ty~
SI.ahI 01 fctetgn COlX1UV)
... l..Oll.-'~l
"0. r.A.H
DeCEDENTS
ACTUAl
RESIDENCE
(~flSlruCllonl
on,*",,_
Cu.... llic , LI~.b
In.. Coun
a
w
'"
:l
'"
<<
~
~.
J
~
;)
~
~
C Of rnpl.alOfy ilnest, shoc:tr; Of t'leatll.lilur.
~~
DuE 10 (OR AS "CONSeOUENCE Of)'
C.r-<tc.f .tJ IJ A.t 4-
I:
DUE 10 (OR AS A CONSEQUENCE Of);
DUE 10(00 AS A CONsrOUENCE C/f);
WERE AUTOPSY FlNOfHGS MANNER Of DEATH
AlAIlA8le PRIOR 10 iQ""
COMPlETION OF CAUSE 0
OFOEATH1 ....w.. __
Ace...... 0 Pending lnveaItg.lllOO 0
V.. 0 No 0 -... 0 Could noI bIi de'.tm.ned 0
DATE OF INJURY
lMon~, Day, 'MatI
=".,,0
::;~r-n. BlKk, Whe....
,.. LC\(,..tL
SUIIVMHG SPOuSE
II... g.ote tnMMnname)
...
-
li\Ilein.
_1
u l~~
....
-
~--l: 01,.830
D
2~. lie
*5 CASE REFERRED TO WeDICAl EXAMlHERIC
...0
......
:inI........n
I 0IlMI and dMdlI
! If.t,,.~
!
PART I: Odlet S9'i1\CMl ~ CDnIfbutlng IOdeuh. ~
~~~_nPNnI
TIME Of INJURV
INJURY AT WORk? DESCRIBE HOW INJURY OCCURREO
...
PlACE OF INJURY - AI home, turn, st'.et facIory, ornee
building, Me. ISpec..,,)
....
,.. 0 NoD
~
z... 2Il1o.
Corr5l'IEA fChedl only one)
'CEftTWYINQ I'HYSICIAH iPhys.c1oJl\ Cffl'UylOlj cause d WaUl ......e(' ..IoOlht!( ~"'SoC'alll1dS PlonOunCed llei:llt, .in() (Olnpt...led Il~n lJ)
To.... -.. o. my knowledee, .aUtoccurred due 10 the ceulN'(') and m.""e,.. ...tN. .
~
8
:.l
Q
o
~
:>
~
'PAOHOuNCJHQ AND CERTIFYING PHYSICIAN IPhVSlCldn Dolt'. j.)I:)t'O'J/lC,no Ul'4lt\ dlll:J <:en,lyonq to CdUse 01 ,Jei\Il"11
To ItM best o. my kno"ledg*, dealh OCC:"''-'M a. d\e u.n., da'e, and place, and due 10 lhe ceus.(.,end menner.u .lalH
'UEDICAL EXAUINERlCOftONER
On the b..i. o. e..min.lion andlor inwasligalion. in my Opinion, dealh occ...,-,ed al the lime, dale, and place, .nd due 10 Ihe cause(s) end
mann., a. stated. .
".
~ .!lrn~__.__.
-
IJ.I I bll II~I
o
34. J f)lJ U IJ &f
11 ~ 00 (
I
21-01-133
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
I, ROGER H. GUERARD, now of 5 Brentwood Road, Camp Hill,
Cumberland County, pennsylvania, do publish and declare this to
be my Last will and Testament, hereby revoking all other prior
wills and codicils made by me.
FIRST: Family Background and Appointment of Executor.
(A) Family and Background Information. I am a widower. I
have no children.
(B) Appointment of Executor. I appoint as my Executor and
successor Executor (all hereinafter referred to as Executor or
Executor(s)) under this will, the following named persons or
corporations to serve without bond and without being required to
account to any Court:
Executor: My niece, PATRICIA M. KNIGHT
SECOND: Funeral and Last Illness Expenses; Taxes.
(A) Expenses of Funeral and Last Illness. Notwithstanding
that my spouse survives me, I direct my Executor to pay my
funeral expenses (regardless of amount) and the expenses of my
last illness from my estate.
(B) Taxes. I direct my Executor to pay any and all estate,
inheritance, succession, legacy, transfer and other death taxes
or duties, by whatever name called, including any and all
interest and penalties thereon, imposed under the laws of any
jurisdiction by reason of my death, upon or with respect to any
and all property included in my gross estate for the purpose of
such taxes, whether such property passes under or outside of this
Will, out of my residuary estate, without being prorated or
apportioned among or charged against the respective devises,
legatees, beneficiaries, transferees, or other recipients of any
such property or charged against any property passing or which
may have passed to any of them.
fi-fIL-
#-
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 2
My Executor shall not be entitled to reimbursement for any
portion of any such taxes from any such person. The foregoing
provisions of this Article SECOND shall not apply to the
following:
(1) The amount, if any, by which taxes, interest
and penalties thereon shall be increased as a result of
the inclusion in my gross estate of property (a) in
which I may have a qualifying income interest for life,
under section 2044 of the Internal Revenue Code of 1986
(hereinafter, "IRC") (or the corresponding provisions
of any subsequent federal tax laws) or corresponding
provisions of state law, or (b) over which I may have a
general power of appointment under IRC section 2041 (or
the corresponding provisions of any subsequent federal
tax laws) or corresponding provisions of state law, or
(c) over which I may have retained an interest as
defined in IRC section 2036 (or the corresponding
provisions of any subsequent federal tax laws) or
corresponding provisions of state law, and any taxes,
interest and penalties on said incremental amount shall
either be paid from said property directly or shall be
recovered by my Executor from the person holding or
receiving said property as provided in IRC sections
2207, 2207A, or 2207B (or the corresponding provisions
of any subsequent federal tax laws); and
(2) A generation skipping tax imposed by IRC
Chapter 13 or the additional estate tax imposed by IRC
section 2032A(c) (or corresponding provisions of
federal or state law applicable to my estate and
imposing said taxes), and any and all interest and
penalties on said Chapter 13 and IRC Section 2032A(c)
and comparable state taxes.
(C) Flower Bonds to be used to pay Federal Estate Tax. If
at the time of my death I own any united States bonds redeemable
to pay the united States Estate Tax at par plus accrued interest,
I direct my Executor to redeem said Bonds to the fullest extent
possible and to use said bonds ahead of any other assets held in
4.L~
-
.i/
--
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 3
my probate estate to pay said tax, as well as any interest and
penalties thereon. To the extent that the Trustee of the Trusts
described below does not distribute to my Executor any such bonds
for my Executor to use in paying said tax, my Executor shall pay
said tax only after first ascertaining from the Trustee the
amount of tax and any interest and penalties thereon which the
Trustee can pay by redemption of the bonds held in the Trusts;
and thereafter, when my Executor has received the information, my
Executor shall redeem all said bonds held in my probate estate up
to the full amount of any remaining portion of said tax, interest
and penalties thereon not payable by redemption of said bonds
held by the Trustee. If the Trustee holds no such bonds or has
distributed all such bonds to my Executor, my Executor shall
redeem these bonds as directed hereinabove in this Article
SECOND.
THIRD: specific Bequests. I give and bequeath the
following property to the respective individuals:
(a) I give and bequeath my Bronze Book Ends
(Sitting Bull) to WILLIAM KNIGHT and ROGER KNIGHT, or
the survivor of them, provided either or both survive
me.
(b) I give and bequeath my Bronze Plate (Floral
Design, face and reverse side), and my Gold Tie pin
(Art Wash-Devil) to my niece, PATRICIA M. KNIGHT,
provided she survives me.
(c)
Ruggieri
(Covered
survives
I give and bequeath my Painting by Nick
(Rome Courtyard) and my Painting by Betty Snow
Bridge) to MARGARET P. CHAPMAN, provided she
me.
(d) I give and bequeath my Porcelain Figurines
(Robin, Woodpecker and Polar Bears) to MARY CATHERINE
SHUPING, provided she survives me.
d~
+-
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 4
(e) I give and bequeath all other glass and
porcelain figurines which I may own at my death, other
than those specifically mentioned in this my Will, to
my niece, PATRICIA K. KNIGHT, provided she survives me.
(f) I give and bequeath my painting by Nick
Ruggieri (View of city of Harrisburg) and my two
Figurines by Norman Rockwell (A Scholarly Pace and
spring - Day Dreamers) to VIVIAN HANLON, of Camp Hill,
Pennsylvania, provided she survives me.
FOURTH: Tangible Personal Property. If any of the
individuals provided in Article THIRD do not survive me, and for
those items of tangible personal property which are not
specifically provided for, I direct my Executor to make
distribution of such remaining tangible personal property as my
Executor deems advisable. Any items not distributed shall be
sold in the sole discretion of my Executor, and, if sold, the net
proceeds therefrom shall be added to the residue of my estate.
Any such article allocated to a minor may, as my Executor deems
advisable, either be delivered to the minor or to any person to
safeguard on behalf of the minor.
FIFTH: Residuary Gifts.
(A) I give, devise and bequeath all the rest, residue and
remainder of my estate, of every kind and character, real,
personal and mixed, tangible and intangible, and wherever
situated, including any lapsed or renounced legacies, devises or
residuary bequests (and including any property over which I may
have a power of appointment), as follows:
1. Twenty (20%) percent to my sister, RAYKONDE
G. KcCOACH, now of Greenwich, Connecticut, provided she
survives me.
2. Fifteen (15%) percent to my niece, PATRICIA
K. KNIGHT, now of Greenwich, Connecticut, provided she
survives me.
<JklL-~
-
r
LAST WILL AND TESTAMENT
OF
ROGER He GUERARD
PAGE 5
3. Fifteen (15%) percent to my grandnephew,
WILLIAM KNIGHT, provided he survives me.
4. Fifteen (15%) percent to my grandnephew,
ROGER KNIGHT, provided he survives me.
5. Fifteen (15%) percent to my friend, VIVIAN
HANLON, now of Camp Hill, Pennsylvania, provided she
survives me.
6. Ten (10%) percent to MARY CATHERINE SHUPING,
now of Hagerstown, Maryland, provided she survives me.
7. Ten (10%) percent to SOPHIA MeCOACH, provided
she survives me.
(B) If any of the beneficiaries names in Article FIFTH (A),
above, do not survive me, then that beneficiary's share shall be
divided proportionately among the other beneficiaries named in
Article FIFTH (A) of this will based on their respective shares.
(C) Distributions During Administratione Prior to final
distribution of my estate, the Executor, in his discretion, may
make partial distributions to one or more beneficiaries or
Trusts. As a consequence, the Executorship and any Trusts
created under this Will may exist contemporaneously. A
distribution may be made subject to any indebtedness or liability
of my estate.
SIXTH:
(THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
SEVENTH: Spendthrift provisione No beneficiary shall have
the power to anticipate, encumber or transfer his or her interest
in the estate or any trust estate in any manner other than by the
valid exercise of a power of appointment. No part of the estate
or any trust estate shall be liable for or charged with any
debts, contracts, liabilities or torts of a beneficiary or
subject to seizure or other process by any creditor of a
beneficiary.
__ <i .I;v
~
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 6
EIGHTH:
(THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
NINTH: Powers of Trustee and Executor. In addition to the
powers and duties as may have been granted elsewhere in this
Will, but subject to any limitations stated elsewhere in this
Will, the Executor and Trustee (when applicable) shall have and
exercise exclusive management and control of the Estate or
Trusts, respectively, and shall be vested with the following
specific powers and discretion, in addition to the powers as may
be generally conferred form time to time upon them by law:
(A) In the management, care and disposition of the Trusts
or Estate, the Trustee and Executor, respectively, shall have the
power to do all things and to execute such instruments as may be
deemed necessary or proper, including the following powers, all
of which may be exercised without order of or report to any
Court:
(1) To sell, exchange or otherwise dispose of any
property at any time held or acquired hereunder, at
public or private sale, for cash or on terms, without
advertisement, including the right to lease for any
term notwithstanding the period of the Trust, and to
grant options, including any option for a period beyond
the duration of the Trust; except that, in lieu of any
binding shareholder agreement or buy/sell agreement to
the contrary, the Executor and Trustee shall not be
permitted to sell the stock or any other ownership
interest in any business owned by me, or my spouse, or
held in trust, at my death, without first offering the
same for sale to my children, or without next offering
the same to the corporation or business represented by
such ownership interest for redemption.
(2) To invest all monies in such stocks, bonds,
securities, mortgages, notes, choses in action, real
estate or improvements thereon, and any other property
as the Trustee or Executor may deem best, without
regard to any law now or hereafter enforced limiting
investments of fiduciaries, except that the Trustee or
LAST WILL AND TESTAMENT
OF
ROGER B. GUERARD
PAGE 7
Executor may not invest in any common funds, any
securities issued by the corporate Trustee or Executor,
or issued by a parent or affiliate company of such
Trustee or Executor, or any stock in a company which
the corporate Trustee or Executor or their parent or
affiliate holds as an asset, either individually or in
a fiduciary capacity.
(3) To retain for investment any property
deposited with the Trustee or Executor hereunder;
except that the Trustee or Executor may not retain for
investment any stock in the corporate Trustee or
Executor, or in a parent or affiliate company of such
Trustee or Executor, or any stock in a company which
the corporate Trustee or Executor or their parent or
affiliate holds as an asset, either individually or in
a fiduciary capacity.
(4) To vote in person or by proxy any corporate
stock or other security and to agree to or take any
other action in regard to any reorganization, merger,
consolidation, liquidation, bankruptcy or other
procedure or proceedings affecting any stock, bond,
note or other security.
(5) To use attorneys, real estate brokers,
accountants and other agents, if such emploYment is
deemed necessary or desirable, and to pay reasonable
compensation for their services.
(6) To compromise, settle or adjust any claim or
demand by or against the Trusts or Estate and to agree
to any rescission or modification of any contract or
agreement affecting the Trusts or Estate.
(7) To renew any indebtedness, as well as to
borrow money, and to secure the same by mortgaging,
pledging or conveying any property of the Trusts or
Estate, including the power to borrow from the Trustee
at a reasonable rate of interest.
,~L/
F-
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 8
(8) To retain and carryon any business in which
the Trusts or Estate may acquire an interest, to
acquire additional interest in any such business, to
agree to the liquidation in kind of any corporation in
which the Trusts or Estate may have an interest and to
carryon the business thereof, to join with other
owners in adopting any form of management for any
business or property in which the Trusts or Estate may
have an interest, to become or remain a partner,
general or limited, in regard to any such business or
property and to hold the stock or other securities as
an investment, and to employ agents and confer on them
authority to manage and operate the business, property
or corporation, without liability for the acts of such
agent or for any loss, liability or indebtedness of
such business if the management is selected or retained
with reasonable care.
(9) To register any stock, bond or other security
in the name of a nominee, without the addition of words
indicating that such security is held in a fiduciary
capacity, but accurate records shall be maintained
showing that such security is a Trust or Estate asset
and the Trustee or Executor shall be responsible for
the acts of such nominee.
(B) Whenever the Trustee or Executor is directed to
distribute any Trust principal or Estate assets in fee simple to
a person who is then under twenty-one (21) years of age, the
Trustee or Executor shall be authorized to hold such property in
Trust for such person until he/she becomes twenty-one (21) years
of age, and in the meantime shall use such part of the income and
the principal of the Trusts or Estate as the Trustee or Executor,
respectively, may deem necessary to provide for the proper
support and education of such person. If such person should die
before becoming twenty-one (21) years of age, the property then
remaining in trust shall be distributed to the personal
representative of such person's estate.
_ 4111--
r
LAST WILL AND TESTAMENT
OF
ROGER B. GUERARD
PAGE 9
(C) In making distributions from the Trusts or Estate to or
for the benefit of any minor or other person under a legal
disability, the Trustee or Executor need not require the
appointment of a guardian, but shall be authorized to payor
deliver the same to the custodian of such person, to payor
deliver the same to such person without the intervention of a
guardian, to payor deliver the same to a legal guardian of such
person if one has already been appointed, or to use the same for
the benefit of such person.
(D) In the disbursement of the Trusts or Estate and any
division into separate trusts or shares, the Trustee or Executor
shall be authorized to make the distribution and division in
money or in kind, or both, regardless of the basis for income tax
purposes of any property distributed or divided in kind, and the
distribution and division made and the values established by the
Trustee or Executor shall be binding and conclusive on all
persons taking hereunder. The Trustee or Executor may in making
such distribution or division allot undivided interests in the
same property to several trusts or shares.
(E) The Trustee and Executor shall be authorized to lend or
borrow, including the right to lend to or borrow from my estate
or the estate of my spouse or any trusts which I or my spouse may
have established during life or by will at an adequate rate of
interest and with adequate security, and upon such terms and
conditions as the Trustee or Executor shall deem fair and
equitable.
(F) The Trustee and Executor shall be authorized to sell or
purchase at the fair market value as determined by the Trustee or
Executor, any property to or from my estate, the estate of my
spouse, or any trust created by me or my spouse during life or by
Will, even though the same person or corporation may be acting as
Executor of my estate or the estate of my spouse or as Trustee of
any of my other trusts.
(G) The Trustee and Executor shall have discretion to
determine whether items should be charged or credited to income
or principal or allocated between income and principal as the
4~/1 -
--
r
,-....-.. -
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 10
Trustee or Executor may deem equitable and fair under all the
circumstances, including the power to amortize or fail to
amortize any part or all of any premium or discount, to treat any
part or all of the profit resulting from the maturity or sale of
any asset, whether purchased at a premium or at a discount, as
income or principal or apportion the same between income and
principal, to apportion the sales price of any asset between
income and principal, to treat any dividend or other distribution
of any investment as income or principal or apportion the same
between income and principal, to charge any expense against
income or principal or apportion the same, and to provide or fail
to provide a reasonable reserve against depreciation or
obsolescence on any assets subject to depreciation or
obsolescence, all as the Trustee and Executor may reasonably deem
equitable and just under all the circumstances.
(H) If at any time the total fair market value of the
assets of any trust established or to be established hereunder is
so small that the corporate Trustee's annual fee for
administering the trust would be the minimum annual fee set forth
in the Trustee's regularly published fee schedule then, in
effect, the Trustee in its discretion shall be authorized to
terminate such trust or to decide not to establish such trust,
and in such event the property then held in or to be distributed
to such trust shall be distributed to the persons who are then or
would be entitled to the income of such trust. If the amount of
income to be received by such persons is to be determined in the
discretion of the Trustee, then the Trustee shall distribute the
property among such of the persons to whom the Trustee is
authorized to distribute income, and in such proportions, as the
Trustee in its discretion shall determine.
(I) When the authority and power under this will is vested
in two (2) or more Executors or Trustees, the authority and
powers are to be held jointly by the Executors or Trustees,
respectively. A majority of the Executors or Trustees may
exercise any authority or power granted under this will or
granted by law, and may act under this will. Any attempt by one
such Executor or Trustee to act under this Will on other than
ministerial acts shall be void. The action of one such Executor
~bL-
~
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 11
or Trustee under this will may be validated by a subsequent
ratification of the act by a majority of the Executors or
Trustees.
TENTH: Rights and Liabilities of Executor and Trustee.
(A) No bond or other security shall be required of any
Executor or Trustee.
(B) This instrument always shall be construed in favor of
the validity of any act or omission by any Executor or Trustee,
and any Executor or Trustee shall not be liable for any act or
omission except in the case of gross negligence, bad faith or
fraud. specifically, in assessing the propriety of any
investment of a Trust, the overall performance of the entire
Trust shall be taken into account.
(C) Each Executor and Trustee shall be entitled to receive
reasonable compensation for services actually rendered to my
estate or to my Trusts, in an amount the Trustee or Executor
normally and customarily charges for performing similar services
during the time which he/she performs the services.
ELEVENTH: Tax Elections. In determining the estate,
inheritance and income tax liability relating to my Estate, the
Executor's decision as to all available tax elections shall be
conclusive on all concerned. If the Executor joins with my
spouse in filing income tax returns, or consenting for gift tax
purposes to having gifts made by either of us during my life
considered as having been made one-half by each of us, any
resulting liability shall be borne by my Estate and my spouse in
such proportions as they may agree. In accordance with IRC
section 2632(a) and without regard to whether a Federal estate
tax return is actually filed, my Executor shall allocate so much
of the Federal Generation Skipping Transfer (GST) exemption
amount as will fully exempt any generation skipping transfer
which may occur under this will.
~'~
'- I
~/l
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 12
TWELFTH: Definitions and General Provisions.
(A) survival. Any beneficiary, including my spouse, who
dies within sixty (60) days after my death shall be considered
not to have survived me.
(B) Trust Estate. "Trust Estate" means all assets, however
and wherever acquired, including income, which may belong to a
Trust at any given time.
(C) children. Except for discretionary distributions which
may be made unequally among a group of persons and distributions
pursuant to a valid exercise of a Power of Appointment, in making
a distribution to the children of any person, the property to be
distributed shall be divided into as many shares as there are
living children of the person and deceased children of the person
who left children who are then-living. Each living child shall
take one share and the share of each deceased child shall be
divided among his then-living descendants in the same manner. A
posthumous child shall be considered as living at the death of
his parent.
(D) Code. Unless otherwise stated, all references in my
will to section and chapter numbers are to those of the Internal
Revenue Code of 1986, as amended, or the corresponding provisions
of any subsequent federal tax laws applicable to my estate.
(E) Other terms. The use of any gender includes the other
genders, and the use of either the singular or the plural
includes the other.
(F) captions. The captions set forth in this will at the
beginning of the various divisions hereof are for convenience of
reference only and shall not be deemed to define or limit the
provisions hereof or to affect in any way their construction and
application.
ddL
.....---(
11-"/
LAST WILL AND TESTAMENT
OF
ROGER H. GUERARD
PAGE 13
(G) Powers of Appointment are not Exercised. By this will
I exercise any Power of Appointment which I may possess at my
death.
IN WITNESS WHEREOF, I, ROGER H. GUERARD, the Testator, have
to this my Last will and Testament, typewritten on fourteen (14)
pages, including the Acknowl gment and Affidavit, set my hand
and seal this b day of o:-v--: , 1990.
Signed, sealed, published and declared by the above-named
Testator, as and for his Last will and Testament, in the presence
of us, who have hereunto subscribed our names at his request, as
witnesses hereto, in the presence of the said Testator, and in
the presence of each other. Each of us further declares that he
or she believes the Testator to be of sound mind and memory. The
preceding instrument consists of this and thirteen (13) other
consecutively numbered typewritten pages including the
Acknowledgment and Affidavit.
-- ~ ;I~i Yf --/& t'l/
,~/a{'f~ L. A/af' e
(print ame)
residing at /"J/if'i/. 1h?{.J,7, ;f1
\\1 \ ( (, l ( Y- )0- '1'-1 i II
\ L.i. Jlf flf-ckll e"Je y
(prtyt name)
~~
I AWtZU. R..., r,~f
(print name)
!
residing at ( (/ /"-1) 'f.-Ic...CC t J-)
I
residing at .Mtr~c,<; ~, PA-
I
fi-L--
~
f~
--==-
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF (U~ lanC\
The Testator and the witnesses whose names are subscribed to
the foregoing instrument, being first duly sworn and qualified
according to law, do hereby acknowledge and declare to the
undersigned authority that the Testator signed and executed the
instrument as his last will in the presence of the witnesses,
that he signed willingly or willingly directed another to sign
for him, that he executed it as his free and voluntary act for
the purposes therein expressed, that each of the witnesses, in
the presence and hearing of the Testator, signed the will as
witnesses, and that to the best of their knowledge the Testator
was at that time eighteen years of age or older, of sound mind
and under no constraint or undue influence.
~ //o{'/7~ L/la(lL
. Wl tness
'-
c. {/O-z.OJt;u
witness'
witness
Sworn to, subscribed
above-named Testator and
Noven-tx V- , 1990.
and acknowledged
witnesses this
before
<ot-h
me by
day
~LV1C:L~~~
Notary blic
or
Attorney-at-Law
NOT ARIAL SEAL
SAUNDRA J. BLOSER, Notary Public
Camp Hill Bora, Cumberland County, Pa,
_~y Ccmn:is:!~~.Expi!_e.s_~~!;._~99~-,
the
of
( SEAL)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG. PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
No.AA 478248 REV-1162 EX (11-96)
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
JOHNSON DUFF IE STEWART & WEIDNER
301 MARKET STREET
POBOX 199
LEMOYNE. PA 17043-0109
101
$107,750.00
~
FOLD HERE
FOLD HERE -
ESTATE INFORMATION:
FILE NUMBER
21 --2001 -0133
SSN 136--01-2645
NAME OF DECEDENT (LAST)
GUERARD ROGER H
(FIRST)
(MI)
DATE OF PAYMENT
4/06/2001
POSTMARK DATE
4/05/2001
COUNTY
CUt19ERLAND
'Ji.l07.750.00
TOTAL AMOUNT PAID
SK
STEWART
& WEIDNE
RECEIVED BY J
MARY L. .l,. IS - i . ... jf.,;.
REG I STEfl OF WILLS cJIk-t.4tU ~fl.c;t
REMARKS
REGISTE'R OF WILLS
r-
TO Register of Wills Office FROM
Cumberland County Courthouse JOHNSON, DUFFIE, STEWART & WEIDNER
1 Courthouse Square Attorneys at Law
Carlisle, PA 17013-3387 P.O. Box 109
Lemoyne, PA 17043
(717) 761-4540
SUBJECT: Estate of Roger H. Guerard DATE: April 5, 2001
No. 2001-00133
000: January 16, 2001
Enclosed is a check in the amount of $107,750.00 as a payment on account of
Inheritance Tax for the above-captioned Estate, being made within the 90 days to allow for the
5% discount.
SIGNED: Jerry R. Duffie csh
.,
~~;;~.~ .
C~:>
k._....J
,
" ~ . : . .
! i
". '. ;" '"
\ .\, .f:,.'-~:' ,'~:'~ '~~i~
~.: '''.'t,--~,-,~u-7~Ji,; ',- i
1'1 ., 'I
J ','~.r 1 i
!, Il'. 'U !!
,. f ; 'i II
I ,',' ,'F-; :
. ~ '1 '
. t: r ~ :" I .t ~ :
.~ 1 LA-\\
\"'f",:t~", "~h
\ll'.'l~
::~~'~~~.
.... <1./6
,,- "; ev.
'\}/,
'.---'" a
w
00
:J
o
I
l-
e:::
W:J
00
U::Ow,,",
u.>-e:::<<>
Ol-<(~
OO2:JcJ,
""':JO..-
""'0000
>ow""'
> 00"-
u.O:J<(
0200-
e:::::iIuj
we:::l-.....
I-we:::oo
OOm:J-
C)~O~
w:JO<(
e:::o..-o
"
~
~
Z (j)
Q 0
-
~ 0
~ I
cf)
GSI-< ~
t-<~ !::::
~~(j)<
V)b2I-<O....
'-Ll;;>"-l_z
~~I-<><~
u... .--. ~ 0 i-l
O~~!:Cl>-
~~~oz
....J~::s ,z
~_Il..~
~o Il..
Q cf) ~.
z
>-
o
::s
~
...:l
"
Z
o
~
Z
:I::
o
~
$:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ROGER H. GUERARD
Date of Death: January 16, 2001
Will No.: 21-01-00133
Admin. No.:
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
i rJ.J/o /
Name
Address
7 Oldfield Rd., Rowayton, CT 06853
1616 Sunnydale Ave., Simi Valley, CA 93065
20 Rustic View Rd., Greenwich, CT 06830
20 Rustic View Rd., Greenwich, CT 06830
107 October Dr., Apt. 3, Camp Hill, PA 17011
27 Birch Street, Bloomfield, NJ 07003
Roger Knight
William Knight
Patricia Knight
Raymonde G. McCoach
Margaret P. Chapman
Sophia McCoach
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Vivian
Hanlon, deceased and Mary Catherine Shuping, deceased.
Date: II Z3/o I
/ L.---
Name Jerry R. Duffie, Esq.
Johnson, Duffie, Stewart & Weidner
Address 301 Market Street
P. O. Box 109
Lemoyne, PA 17043-0109
Telephone (717) 761-4540
.. -
:::)
Capacity: Personal Representative
X Counsel for personal representative
'COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
ss:
Patricia M. Knight
befng duly
according to law, deposes and says that s he is Executrix
of the Estate of Rngpr H - ril1Prrm'i
late of East pennsbom TownshiD Cumberland County. Pa., deceased and that the
within is an inventory made by Patricia .M. Knight . the 'said Executrix
of the e~tire estate of said decedent, consisting of all the personal prop~rty and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
sworn
Sworn to
and subscribed before me,
Patricia M.
(Jc:tcbQ)(. ;;{ 2001
jJ}vrp;'Ot (' "E~Publ:LC
MARGARET C. BARROll
Notary Public, Fairfield County
My Commission Exoira'. 1Jl~~!'" 11 200~
20 Rustic View Road
Greenwich, cr 06830
Addrns
Date of Death
16th
Day
January
Month
2001
Y.ar
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of disc;overy of additional assets.
3. Additional sheets may be. attached as to personalty or realty
4. See Article IV. Fiduciaries Act of 1949.
0'1
0
-r-!
..c:
(/l
:>- ~ -c
III
~ W WI
~ ~ E-< III
M W S al
0.. I- u
M 0 al. GI
...-i 0 W V'l ; .8 c 1:7\ ';>00
0:: w tJ1 Gl
0 J: III ~
0 ..... I- 0.. ~ U. (/l .0 D... tB E
I Z -< 0 ~ . 0
...-i U. -oJ 0.. .; :I:
0 w 0 -< w .;. ,...;!
0 > Z ~ p., (1)<
.... -r-! ~ ~
N .Z 0 c ~ 0'1
C . .j.J ::J ~ 0
ci Vl z ::r: (/l 0
~ ~ u 8 ...-i
Z LU -< p:; -
D... ~ -c ><:
c . S
III p:;
- -;:
0 III ~ .
I ..a ~ 0
CI) E -c
I .0- Il> 0 (I)
III ::J 0 .
.....I () u: g:J ~ p.,
lnventory of the real and personal estate of
ROGER H. GUERARD
deceased
1. Real Estate - No. 5 Brentwood Road, East pennsboro Township,
Ct.m1berland County, Pennsylvania
(Deed Book Y, Volume 20, Page 501) - Appraised value
2. Household Goods - sold at auction
3. Autanobile - 2000 Mercury Sable - date of death value
4. 14kt Yellow Gold Gargoyle Mask tie tac with one pearl
Appraised value
5. Specific Bequests:
Bronze Book Ends - appraised value
Bronze Plate - appraised value
Nick Ruggieri Print - appraised value
Porcelain Figurines - appraised value
Glass & Porcelain figurines - appraised value
Ruggieri Print (City) - appraised value
Figurines (Rockwell) - appraised value
Print (Snow-Covered Bridge) - appraised value
6. PNC Bank - Checking Account No. 51-4019-9405
7. PNC Bank - Money Market Account No. 50-0203-6296
8. PNC.Bank - Certificate of Deposit No. 31100181821
9. ~ill Lynch - Invesbnent Acccunt No. 872-30771
10. Delaware Invesbnents - Account No. 6000220567
11. PNC Brokerage Corp. - Account No. 39308731
12. First Union Securities - Account No. LN07 3754-3980
13. American Express - AXP High Yield Tax-ExeriIpt Fund
Account No. 0011 5144 0026 3 002
14. American Express - IDS Life Fixed Retiranent Annuity
Account No. 0930 0161 9449 8 004 - Beneficiary: Estate
15. American Express - IDS Life Irrmediate Annuity in Payout
Account No. 0930 0241 8995 1 004 - Beneficiary: Estate
16. Federal ~loyees I Group Life Insurance - Group No. 001700
Beneficiary: Estate
17. Civil Service Lt.mp Sum Death Benefit - Estate
18. Patriot-News Co. - subscription refund
19. Blue Cross/Blue Shield - pranium refund
20. AllState - automobile insurance refund
21. Benefit Consultants, Inc.. - pranium refund
22. PA Deparbnent of ~evenue - 2000 Income Tax refund
23. PA Department of Revenue - 1999 Incarie Tax refund
24. Internal Revenue Service - tax rebate
Total
96,900 00
1,343 00
13,925 00
50 00
50.00
40.00
100.00
60.00
300.00
60.00
50.00
100.00
760 00
18,799 80
63,149 07
52,927 59
269,483 00
11,982 13
20,918 31
285,061 56
21,835 44
32,185 17
4,309 56
10,233 43
2,714 66
17 60
248 20
95 80
6 00
134. 00
549 98
300 00
$ 907,929 30
,
~
~
0::
~ IJJ
Z
0
iii
:s: (I)
~
cts 0
"
.... 3:: I- -
0:: <( W ~
<.J~0l~
~~I-O>
IJJ II>-.J
~ ....II>I-g>-
(J)>-W II>
W ~ m Z
uizO::cjz
_ 0:: <( W
lLO~a.:Q.
lL t: - iii
:l <( 0 Z
o (I) >-
0
Z ~
W
0 .J
(/)
.~ Z
:r
0
.
-
--
CU
~
UJ
UJ
CU
-
t)
J:r,:l
U)
~
o
J:r,:l::r:
UE-t r--
HO::: co
~~ M
~O M
o UJ:r,:l I
O:::M
U)~t<C.-l
...:iE-t~O
...:iZOr--
H~U).-l
~O
U J:r,:l t<C
~ U) P-t
OCl~
ZO ~
0::: t<C::r: J:r,:l
J:r,:l...:iE-t...:i
E-to:::o:::U)
U)J:r,:l~H
HaJO...:i
t.?~Uo:::
J:r,:l~ t<C
O:::U.-lU
....
~
--
u.
"
~.
~~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 000349
DUFFIE JERRY R
301 MARKET ST
POBOX 109
LEMOYNE, PA 17043-0109
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
-------- fold
101
$3,416.33
ESTATE INFORMATION: SSN: 136-01-2645
FILE NUMBER: 21-2001- 0133
DECEDENT NAME: GUERARD ROGER H
DATE OF PAYMENT: 10/04/2001
POSTMARK DATE: 10/03/2001
COUNTY: CUMBERLAND
DATE OF DEATH: 01/16/2001
TOTAL AMOUNT PAID:
$3,416.33
REMARKS: JERRY R DUFFIE ESQUIRE
CHECK# 129
SEAL
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
""'/6 - ~7- C
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
'*
REV-~15 EX AFP 1l2-GDI
JERRY R DUFFIE
JOHNSON ETAL
PO BOX 109
LEMOYNE
ESQ
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-12-2001
GUERARD
01-16-2001
21 01-0133
CUMBERLAND
201
ROGER
H
Atnount Relli tted
PA17043
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. subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
R1fv=4i]f-Ex--AFP--fi2~-OO)-----.-.-NCificif-oF--iETifRMiifAiiCiN-iifi-iSisESSiMENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF GUERARD
ROGER
H FILE NO.21 01-0133
ESTATE TAX DETERMINATION
ACN 201
DATE 11-12-2001
1. Credit For State Death Taxes as Verified
24.112.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
111.166.33
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
111.166.33
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE. SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDlr' (CR). YOU MAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
/~-D2'07-6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
AecQr(),:'-
RetiL,
.01
NOV 16
JERRY R DUFFIE
JOHNSON ETAL
PO BOX 109
LEMOYNE
ESQ
Cie'rk
PA 1704~,\Imberlancj
ESTATE OF
GUERARD
TAX RETURN WAS: (X) ACCEPTED AS FILED
,_~ o-fDA TE
lfiHs ESTATE OF
DATE OF DEATH
FILE NUMBER
All :~UNTY
ACN
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. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
11-12-2001
GUERARD
01-16-2001
21 01-0133
CUMBERLAND
101
'*
REV-15~7 EX lFP U2-0Dl
ROGER
H
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Allount Rellitted
) CHANGED
96,900.00
609,280.44
.00
.00
188,800.77
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
67,775.41
5.130.94
(11)
(12)
(13)
(14)
DATE 11-12-2001
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
894,981.21
72.906 35
822,074.86
.00
822,074.86
If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of Abb returns assessed to date.
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. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
PA
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=is4j-EX-AFP-n2'=OOY-NOYicE--OF-YtiHEifiTANCE-YAX-APPRAisEiiENT~--AL1-owAticE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ROGER H FILE NO. 21 01-0133 ACN 101
NOTE:
.00
.00
215,794.65
606,280.21
X 00 = .00
X 045 = .00
X 12 = 25,895.35
X 15 = 90,942.03
(19)= 116,837.38
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-05-2001 AA478248 5,671.05 107,750.00
10-03-2001 CDOO0349 .00 3,416.33
TOTAL TAX CREDIT 116,837.38
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
\ /6' -c;)o 7- 6
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
ESQ
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
['Ii\ Y 1 7 P I' :/1 U COUNTY
ACN
*'
REY-73' EX AfP 101-02)
JERRY R DUFFIE
JOHNSON ETAL
PO BOX 109
LEMOYNE
'02
05-20-2002
GUERARD
01-16-2001
21 01-0133
CUMBERLAND
202
Allount Relli Hed
ROGER
H
L.:;.
PA (1I:~o.t3
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, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
REV=73&-EX--AFP-Tor--ozi-----j;.-NoficE-oF"-DETERHINATION-AND-ASSESSMEN'~f----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF GUERARD
ROGER
H FILE NO.21 01-0133
ACN 202
DATE 05-20-2002
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
24,112.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
111,166.33
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
111.166.33
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
-IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY
PENNSYLVANIA ORPHANS' COURT DIVISION
NO. 21-01-00133
ESTATE OF ROGER H. GUERARD, DECEASED
Late of East Pennsboro Township
FIRST AND FINAL ACCOUNT OF
PATRICIA M. KNIGHT, EXECUTRIX
Date of Death:
Date of Executrix's Appointment:
Advertisement of Letters:
January 16, 2001
February 2, 2001
Cumberland Law Journal: March 16,23,30,2001
The Patriot-News: March 20,27, April 3,2001
February 2, 2002 - July 5, 2002
Accounting for the Period:
Purpose of Account: Patricia M. Knight, Executrix offers this Account to acquaint interested
parties with the transactions that have occurred during her administration.
It is important that the account be carefully examined. Requests for additional information or
questions or objections can be discussed with:
Patricia M. Knight, Executrix
20 Rustic View Road
Greenwich, CT 06830
(203) 861-7375
or
Jerry R. Duffie, Esquire
Johnson, Duffie, Stewart & Weidner
301 Market Street
P.O. Box 109
Lemoyne, PA 17043-0109
(717) 761-4540
SUMMARY OF ACCOUNT
Fiduciary
Acquisition
Page Value
PRINCIPAL
Receipts
Net Loss on Sales
Adjusted Balance
3-4
5-6-7 -8-9-1 0-11
$917,460.30
-37.578.21
879,882.09
Less Disbursements
12-13-14-15
Debts of Decedent
Funeral Expenses
Administration Expenses
Inheritance Tax
Federal Estate Taxes
Fees/Commissions
Costs - Maintenance/Sale
of Real Estate
5,060.73
3,381.25
1,344.70
111,166.33
33,802.00
55,935.00
20.372.45
-231.062.46
Balance before Distributions
Distributions to Beneficiaries
16
648,819.63
-14.565.00
PRINCIPAL BALANCE REMAINING
$634,254.63
INCOME
Receipts
Less Disbursements
17
18
$ 48,710.78
-17.739.00
INCOME BALANCE REMAINING 30.971.78
*COMBINED BALANCE REMAINING $665,226.41
PROPOSED DISTRIBUTIONS TO
BENEFICIARIES 19-20
*Combined Balance Remaining
consists of Cash.
-2-
RECEIPTS OF PRINCIPAL
Cash:
PNC - Checking Account No. 51-4019-9405
PNC - Money Market Account No. 50-0203-6296
PNC Bank - Certificate of Deposit
No. 31100181821
AllState - automobile insurance refund
Patriot-News - subscription refund
Blue Cross/Blue Shield - premium refund
Benefit Consultants, Inc. - premium refund
PA Department of Revenue - 2000 income tax refund
PA Department of Revenue - 1999 income tax refund
Internal Revenue Service - tax rebate
Tangible Personal Property:
Household Goods - sold at auction
2000 Mercury Sable
14 kt yellow gold Gargoyle Mask Tie Tac
with one pearl
Bronze book ends
Bronze Plate
Nick Ruggieri Print
Porcelain Figurines
Glass & Porcelain figurines
Ruggieri Print (City)
Figurines (Rockwell)
Print (Snow-Covered Bridge)
Insurance/Death Benefit:
Federal Employees' Group Life Insurance
Group No. 001700 - Beneficiary: Estate
Civil Service Lump Sum Death Benefit
Beneficiary: Estate
-3-
1,343.00
13,925.00
50.00
50.00
40.00
1 00.00
60.00
300.00
60.00
50.00
100.00
10,233.43
2.714.66
Fiduciary
Acquisition
Value
18,799.80
63,149.07
52,927.59
95.80
17.60
248.20
6.00
134.00
549.98
300.00 136,228.04
16,078.00
12,948.09
Receipts of Principal, Continued:
Investment Accounts:
Delaware Investments - Account No. 6000220567
PNC Brokerage - Account No. 39308731
First Union Securities -
Account No. LN07 3754-3980
Merrill Lynch - Account No. 872-30771
American Express - AXP
American Express - IDS Annuity
American Express - IDS Annuity
Realty:
Residence - NO.5 Brentwood Road, East
Pennsboro Township, Cumberland
County, Pennsylvania
Appraised value
Receipts Subsequent to Inventory:
Internal Revenue Service - 2001 income tax
refund
400 Units - Krupp Government Income
@ $20.00 per unit
AllState - refund - homeowner's insurance
TOTAL RECEIPTS OF PRINCIPAL
-4-
1,484.00
8,000.00
47.00
11,982.13
20,918.31
285,061.56
269,483.00
21,835.44
32,185.17
4.309.56 645,775.17
96.900.00 96,900.00
9.531.00
$917,460.30
.
I
GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS
Gain Loss
3/26/01 1524.444 Shares - Delaware Investments
Net Proceeds 11,987.13
Fiduciary Acquisition Value 11.982.13 5.00
2/20/2002 Real Estate - 5 Brentwood Drive
Camp Hill, PA
Sale Price 101,500.00
Fiduciary Acquisition Value 96.900.00' 4,600.00
6/5/2002
American Express Investment Account
Fiduciary Acquisition Value
Net Proceeds
58,330.17
56.880.64
(1,449.53)
7/5/2002 400 Units Krupp Government Income
Fiduciary Acquisition Value 8,000.00
Proceeds 2.228.00 (5,772.00)
5/2/02 PNC Brokerage Account
337.118 Shs. Aim Funds
Fiduciary Acquisition Value 4,247.68
Proceeds 3.079.00 (1,168.68)
240.732 Shs. Blackrock Funds
Large Cap Growth Equity CL B
Fiduciary Acquisition Value 3,574.87
Proceeds 2.010.11 (1,564.76)
325.696 Shs. Blackrock Funds
Mid Cap Growth CL B
Fiduciary Acquisition Value 3,488.20
Proceeds 2.436.21 (1,051.99)
-5-
GAINS AND LOSSES ON SALES, CONTINUED:
5/2/02 174.670 Shs. Federated Equity
Funds - CL B
Fiduciary Acquistion Value 4,571.11
Proceeds 4.067.83 ( 503.28)
416.455 Shs. MFS Ser. Trust
Utils Fd. CL B
Fiduciary Acquisition Value 5,022.44
Proceeds 3.276.47 (1,745.97)
5/8/02 Merrill Lynch Investment Account
6,000 Bond - FNMA - 6.50%
Fiduciary Acquisition Value 6,060.00
Proceeds, less costs 5.702.00 ( 358.00)
600 - Yorkshire Capital Tr. 8.08%
Fiduciary Acquisition Value 14,520.00
Proceeds, less costs 14.447.00 ( 73.00)
10,000 Bond - Univ. Area -
Swr/Rev
Fiduciary Acquisition Value 10,624.00
Proceeds, less costs 10.477.00 ( 147.00)
5,000 Bond Univ. Pittsburgh High/Ed
Fiduciary Acquisition Value 5,168.00
Proceeds, less costs 5.056.00 ( 112.00)
20,000 Bond - Lycoming Cty
Hosp. Rev.
Fiduciary Acquisition Value 20,248.00
Proceeds, less costs 20.030.00 ( 218.00)
20,000 Bond - Phila. PA Wtr
Wastwtr rev.
Fiduciary Acquisition Value 21,209.00
Proceeds, less costs 20.893.00 ( 316.00)
25,000 Bond - North Wales PA
Wtr Rev.
Fiduciary Acquisition Value 25,723.00
Proceeds, less costs 25.381.00 ( 342.00)
-6-
GAINS AND LOSSES ON SALES, CONTINUED:
5/8/02 1 ,798 Shares - Van Kampen
Fiduciary Acquisition Value 21,508.00
Proceeds, less costs 21.385.00 ( 123.00)
910 Shs. - Delaware Invt.
Fiduciary Acquisition Value 12,785.00
Proceeds, less costs 12.714.00 (71.00)
400 Shs. Nuveen PA Premo
Proceeds, less costs 5,498.00
Fiduciary Acquisition Value 5.452.00 46.00
600 Shs. Enron Cap. Res. L.P.
Fiduciary Acquisition Value 16,038.00
Proceeds, less costs 60.00 (15,978.00)
2,834 Shs. Merrill Lynch Cap.
Balanced Fund
Fiduciary Acquisition Value 86,069.00
Proceeds, less costs 80.162.00 ( 5,907.00)
First Union Investment Account
4/29/02 100 Shs. Exelon Corp.
Fiduciary Acquisition Value 6,051.00
Proceeds, less costs 5.243.00 ( 808.00)
140 Shs. PNC Financial SV. Gp.
Fiduciary Acquisition Value 10,363.00
Proceeds, less costs 7.587.00 ( 2,776.00)
500 Shs. Rite Aid Corp.
Fiduciary Acquisition Value 1,920.00
Proceeds, less costs 1.503.00 ( 417.00)
-7-
GAINS AND LOSSES ON SALES, CONTINUED:
12/07/01 Tender Notice - 200 Shs.
Allstate Fin.
Proceeds 5,000.00
Fiduciary Acquisition Value 4.994.00 6.00
4/29/02 400 Shs. BellSouth
Fiduciary Acquisition Value 10,180.00
Proceeds, less costs 10.173.00 ( 7.00)
300 Shs. Centerpoint Pptys
Proceeds, less costs 7,307.00
Fiduciary Acquisition Value 7.152.00 155.00
2/28/02 Tender Notice - Chase Pfd.
Cap. Corp.
Fiduciary Acquisition Value 7,515.00
Proceeds 7.500.00 ( 15.00)
4/29/02 200 Shs. Corrections Corp.
Proceeds, less costs 3,755.00
Fiduciary Acquisition Value 1.410.00 2,345.00
500 Shs. Farmers Group
Fiduciary Acquisition Value 12,535.00
Proceeds, less costs 12.409.00 ( 126.00)
264 Shs. IntI. Paper
Fiduciary Acquisition Value 6,574.00
Proceeds, less costs 6.384.00 ( 190.00)
200 Shs. OGE Energy
Fiduciary Acquisition Value 5,300.00
Proceeds, less costs 5.028.00 ( 272.00)
200 Shs. Potomac EI. Power
Fiduciary Acquisition Value 5,024.00
Proceeds, less costs 4.854.00 ( 170.00)
248 Shs. Public Storage
Fiduciary Acquisition Value 6,525.00
Proceeds, less costs 6.324.00 ( 201.00)
-8-
GAINS AND LOSSES ON SALES, CONTINUED:
4/29/02 600 Shs. TDS Capital II
Fiduciary Acquisition Value 14,610.00
Proceeds, less costs 14.587.00 ( 23.00)
4/30/01 Tender Notice - 200 Tenn.
Valley Auth.
Fiduciary Acquisition Value 5,016.00
Proceeds 5.000.00 ( 16.00)
4/29/02 200 Shs. United Dominion Rlty
Fiduciary Acquisition Value 5,140.00
Proceeds, less costs 5.120.00 ( 20.00)
4/29/02 5,000 - Lancaster PA Hosp.
Auth. Bond
Proceeds, less costs 4,947.00
Fiduciary Acquisition Value 4.579.00 368.00
10,000 Phila. Parking Auth. Bond
Proceeds, less costs 9,903.00
Fiduciary Acquisition Value 9.752.00 151.00
10,000 PA Hsg. Fin. Agy Bond
Fiduciary Acquisition Value 10,020.00
Proceeds, less costs 9.925.00 ( 95.00)
5,000 Beaver Cty PA Bond
Fiduciary Acquisition Value 5,005.00
Proceeds, less costs 4.924.00 ( 81.00)
5,000 PA Hsg. Fin. Agy Bond
Fiduciary Acquisition Value 5,048.00
Proceeds, less costs 4.963.00 ( 85.00)
10,000 PA St. Higher Ed. Bond
Proceeds, less costs 9,572.00
Fiduciary Acquisition Value 9.294.00 278.00
1,265 Shs. Nuveen Premo Inc.
Proceeds, less costs 17,598.00
Fiduciary Acquisition Value 17.242.00 356.00
-9-
GAINS AND LOSSES ON SALES, CONTINUED:
4/29/02 200 Shs. Nuveen PA Inv. Mun Fd.
Fiduciary Acquisition Value 3,028.00
Proceeds, less costs 2.784.00 ( 244.00)
500 Shs. Nuveen Mun. Income Fd.
Fiduciary Acquisition Value 6,085.00
Proceeds, less costs 4.893.00 ( 1,192.00)
400 Shs. Templeton Emerging
Inc. Fund
Proceeds, less costs 4,661.00
Fiduciary Acquisition Value 4.300.00 361 .00
525 Shs. Van Kampen PA
Mun. Trust
Fiduciary Acquisition Value 8,137.00
Proceeds, less costs 8.127.00 ( 10.00)
10 Units - First Tr - Series 188
Fiduciary Acquisition Value 9,597.00
Proceeds 7.123.00 ( 2,474.00)
5 Units - First Tr - Series 259
Proceeds 5,108.00
Fiduciary Acquisition Value 5.079.00 29.00
14 Units - First Tr- Series 270
Proceeds 13,686.00
Fiduciary Acquisition Value 13.676.00 10.00
32 Units Nuveen Ser. 48
Fiduciary Acquisition Value 631.00
Proceeds, less costs 403.00 (228.00)
15 Units - VanKampen Series 164
Proceeds, less costs 16,118.00
Fiduciary Acquisition Value 15.770.00 348.00
-10-
GAINS AND LOSSES ON SALES, CONTINUED:
4/29/02
535 Units - Nuveen Insured
Tax Exempt Tr.
Fiduciary Acquisition Value
Proceeds, less costs
TOTAL GAINS AND LOSSES
LESS GAIN
NET LOSS
-11-
46,180.00
45.895.00
9,058.00
( 285.00)
46,636.21
9.058.00
$37.578.21
DISBURSEMENTS OF PRINCIPAL
Debts of Decedent
3/6/01 Bethany Village - barber 14.00
3/6/01 Internists of Central PA 69.44
3/6/01 West Shore Emergency Medical
Services 72.15
3/6/01 The GM Card - account balance 2,673.94
3/12/01 H & R Block - preparation of 2000 tax returns 306.00
3/16/01 United States Treasury - 2000 income tax 832.00
1/22/01 -
4/20/01 Blue Cross premiums - automatic deductions 248.20
6/18/01 Holy Spirit Hospital - deductible 776.00
3/1/02 PA Department of Revenue - tax due on PA 40
for 2001 69.00 5,060.73
Funeral Expenses
3/6/01 Patricia M. Knight - reimbursement for funeral
expenses - Neill Funeral Home - $3,164.00
Pealer's Flowers - $217.25 3.381.25 3,381.25
Administration Expenses
2/2/01 Register of Wills - probate charges 542.00
3/1/01 Register of Wills - short certificates 9.00
3/7/01 Allfirst Bank - charge for estate checks 7.00
3/15/01 Cumberland Law Journal - advertise letters 75.00
3/15/01 The Patriot-News - advertise letters 93.81
3/23/01 Register of Wills - short certificates 15.00
9/28/01 UPS - mailings 55.89
9/28/01 Register of Wills - file Inventory & Inheritance Tax
Return 25.00
9/28/01 L. G. Connor - real estate appraisal 275.00
Barbara Coble - copy of Deed 4.00
6/6/01 -
6/5/02 PNC Bank - Service charge - Estate account
$20.00 per month 240.00
4/30/02 Register of Wills - short certificate 3.00 1,344.70
Inheritance Tax
4/5/2001 Register of Wills, Agent - 90 day Inheritance Tax
Payment
Gross $113,421.05
90 day discount (5.671.05) 107,750.00
9/28/01 Register of Wills, Agent - Inheritance Tax balance 3.416.33 111,166.33
-12-
United States Treasury - Federal Estate Taxes
9/28/01 United States Treasury - tax due on Form 706-
Federal Estate Tax Return 33.802.00 33,802.00
Fees and Commissions
3/1/2002 Patricia M. Knight - one-half Executrix Commission 15,117.50
3/1/2002 Johnson, Duffie, Stewart & Weidner - one-half
attorney fee 12,850.00
July 2002 Patricia M. Knight - balance of Executrix
Commission 15,117.50
July 2002 Johnson, Duffie, Stewart & Weidner - balance of
attorney fee 12.850.00 55,935.00
Costs - Maintenance/Sale of Real Estate:
2001
1/19 UGI 220.05
1/22 PP&L 30.95
2/5 Verizon 22.40
2/14 PA Water Co. 10.35
2/16 UGI 279.25
2/20 PP&L 30.13
3/5 PNC - accidental death insurance 6.00
3/6 East Pennsboro - sewer/trash 96.53
3/6 AT&T 5.57
3/7 Verizon 19.00
3/16 PA Water Co. 10.35
3/21 UGI 216.70
3/21 PP&L 26.21
4/3 Patricia M. Knight - auto insurance
reimbursement 509.70
4/4 Verizon 19.00
4/12 PA Water Co. 9.86
4/19 UGI 212.25
4/23 PP&L 25.18
5/1 Allstate - homeowners 25.40
5/1 AT&T .36
5/7 Gerst M. Buyer - painting/repairs 2,620.00
5/7 Verizon 18.07
5/15 Jane E. Biddle, Tax Collector
County/Township real estate taxes 286.89
5/16 PA Water Co. 9.85
5/22 PP&L 19.78
6/4 AllState - homeowner's insurance 25.40
6/4 East Pennsboro - sewer 54.45 4,809.68
-13-
2001
6/4
6/4
6/4
6/8
6/12
6/19
6/20
7/5
7/5
7/6
7/12
7/19
7/20
8/6
8/14
8/17
8/20
9/4
9/11
9/17
9/17
9/18
9/19
10/3
10/9
10/16
10/17
10/17
11/05
11/14
11/16
11/19
12/5
12/18
12/20
Costs - Maintenance/Sale of Real Estate, Continued:
Robert & Mary Haring - trash removal
A-1 Carpet Cleaning
Verizon
UGI
PA Water Co.
UGI
PP&L
Verizon
AllState - homeowner's
East Pennsboro - Sewer
PA Water Co.
PP&L
UGI
Verizon
PA Water Co.
UGI
PP&L
Verizon
PA Water Co.
East Pennsboro School District - school
real estate taxes
Gilbert Vargas - lawn
PP&L
UGI
East Pennsboro - sewer
Verizon
PA Water Co.
UGI
PP&L
Verizon
PA Water Co.
UGI
PP&L
Verizon
PA Water Co.
PP&L
-14-
300.00
217.25
18.07
121 .95
11.32
39.51
19.25
18.07
175.20
49.50
11.82
16.97
35.13
19.01
10.38
25.01
18.37
18.84
9.88
1,113.38
127.20
19.07
25.01
49.50
18.84
9.88
32.97
15.18
18.81
10.46
84.21
14.47
18.82
9.96
14.65
2,716.94
2002
1/3/02
1/4/02
1/15
1/22
2/4
2/6
2/13
2/19
2/20
4/17
Costs - Maintenance/Sale of Real Estate, Continued
East Pennsboro - sewer
Verizon
PA Water Co.
PP&L
Verizon
Gilbert Vargas - final lawn charges
PA Water Co.
PP&L
UGI
UGI- final charges
Sale of Real Estate:
2/20/02
2/20/02
2/20/02
2/20/02
2/20/02
2/20/02
2/20/02
Century 21/ReMax - commission
Transaction Fee
Recorder of Deeds - 1 % transfer tax
Courier Fee
Robert S. Valentine - install 200 AMP
Service
Seller assistance - buyer's charges
County/Township real estate taxes
due at settlement
TOTAL DISBURSEMENTS OF PRINCIPAL
-15-
49.50
18.82
10.46
18.20
18.83
53.00
9.99
20.06
272.72
8.62
7,105.00
125.00
1,015.00
20.00
1,050.00
3,045.00
5.63
480.20
12.365.63
$231.062.46
DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES
TO: William Knight and Roger Knight
Paragraph Third (a) of Will
Bronze Book Ends (Sitting Bull) 50.00
TO: Patricia M. Knight - Paragraph Third (b-e) of Will
Bronze Plate 40.00
Gargoyle Mask tie tac 50.00
Glass & Porcelain figurines 300.00
TO: Margaret P. Chapman - Paragraph Third (c) of Will
Nick Ruggieri (Rome Courtyard) 100.00
Betty Snow (Covered Bridge) 100.00
Mary Catherine Shuping - Deceased -0-
Vivian Hanlon - Deceased -0-
TO: Patricia M. Knight - Automobile - 2000 Mercury
Sable - Paragraph Fourth of the Will 13.925.00
Total Distributions of Principal to Beneficiaries
-16-
$14.565.00
RECEIPTS OF INCOME
Interest:
PNC Bank - Checking Account No. 51-4019-9405
PNC Bank - Checking Account No. 51-4019-9405 -1/1/02 - 6/5/02
PNC Bank - Money Market Account No. 50-0203-6296
PNC Bank-Certificate No. 31100181821
Allfirst Bank - Estate Checking Account No. 09504-9868-2
Allfirst Bank - Estate Checking Account No. 09504-9868-2 - 1/1/02 - 5/22/02
Allfirst Bank - Estate Money Fund Account No. 09508-6664-1 - 6/13/02
Merrill Lynch - interest received on Bonds when redeemed
North Wales - $7.78; Phila Wtr - $268.33; Lycoming Cty - $490.00
Univ. Ptsbrgh - $129.31; Univ. Area - $2.92; FNMA - $6.50
Merrill Lynch Investment Account No. 872-30771 - 2001
Merrill Lynch - Bond Interest - 2001
Merrill Lynch Investment Account No. 872-30771 - 1/1/02 - 5/30/02
First Union - Account No. LN07-3754-3982 - 2001
First Union - Account No. LN07-3754-3982 - 1/1/02 - 5/31/02
First Union - interest received on Trust redemptions - First Tr. #270 -
$273.28; First Tr. #259 - $102.05; First Tr. - #188 - $79.90;
VanKampen #164 - $52.20
Dividend
Krupp Government Income
Merrill Lynch Investment Account No. 872-30771 - 2001
Merrill Lynch Investment Account No. 872-30771 - 1/1/02 - 5/30/02
First Union - Account No. LN07-3754-3982 - 2001
First Union - Account No. LN07-3754-3982 -1/1/02 - 5/31/02
Merrill Lynch - Capital Gain Distributions
First Union - Return of Principal
First Union - Return of Principal
American Express - 2001 Dividends
PNC Brokerage - 2001 Dividends
PNC Brokerage - 2002 Dividends
TOTAL RECEIPTS OF INCOME
-17-
87.05
36.20
313.08
428.99
188.53
79.43
480.46
904.84
5,904.67
266.50
2,008.50
9,674.81
4,505.50
507.43
2,428.00
5,902.46
1,014.90
4,077.05
2,416.03
3,716.86
2,639.14
219.67
851.97
40.70
18.01
548.710.78
DISBURSEMENTS OF INCOME
4/4/2001 Merrill Lynch - Annual Fee 125.00
3/1/2002 PA Department of Revenue - Tax due on
PA 41 - Estate Income Tax Return for
fiscal year beginning January 16, 2001 (date
of death) and ending December 31,2001 521.00
3/1/2002 United States Treasury - Internal Revenue
Service - Tax due on Form 1041 - Estate
income tax return for fiscal year beginning
January 16, 2001 (date of death) and
ending December 31,2001. 12,593.00
Reserve:
PA Department of Revenue - PA 41
Estate Income Tax Return for final year
beginning 1/1/2002 and ending
September 30,2002
Estimated Income Tax 750.00
United States Treasury - Internal Revenue
Service - Form 1041 - Estate Income
Tax Return for final year beginning
1/1/2002 and ending September 30,2002
Estimated Income tax 3.750.00
TOTAL DISBURSEMENTS OF INCOME
$17.739.00
-18-
PROPOSED DISTRIBUTIONS TO BENEFICIARIES
BALANCE FOR DISTRIBUTION AS PER
RRSTANDRNALACCOUNT
$665,226.41
DISTRIBUTION
Vivian Hanlon recipient of 15% of the residue under Paragraph Fifth (A-5) and Mary
Catherine Shuping recipient of 10% of the residue under Paragraph Fifth (A-6) of the
decedent's Will predeceased the decedent. Under Paragraph Fifth (B) of the Will, any
beneficiary who did not survive the decedent, the share of the deceased beneficiary(s)
shall be divided proportionately among the other beneficiaries based on the other
beneficiary(s) respective shares.
TO: ESTATE OF RAYMONDE
G.McCOACH
(Deceased June 3, 2002)
20% Residue
(Paragraph Fifth A-1)
Distribution based on Paragraph Fifth (B) .266666 of Residue
Cash
$ 177,393.27
TO: PA TRICIA M. KNIGHT
15% Residue
(Paragraph Fifth A-2)
Distribution based on Paragraph Fifth (B)
.200000 of Residue
Cash
133,045.28
TO: WILLIAM KNIGHT
15% Residue
(Paragraph Fifth A-3)
Distribution based on Paragraph Fifth (B)
.200000 of Residue
Cash
133,045.28
TO: ROGER KNIGHT
15% Residue
(Paragraph Fifth A-4)
Distribution based on Paragraph Fifth (B)
.200000 of Residue
Cash
133,045.28
-19-
Proposed Distributions to Beneficiaries, Continued:
TO: SOPHIA McCOACH
10% Residue
(Paragraph Fifth A-7)
Distribution based on Paragraph Fifth (B)
.133334 of Residue
Cash
Total Proposed Distributions
88,697.30
$665.226.41
Decedent died Testate. Distribution is, therefore, made in accordance with the
Last Will and Testament of the decedent.
-20-
.
STATE OF CONNECTICUT
COUNTY OF f'tJ,eP/e J...D
~SS. ~i'ee" u.) ; ~
PATRICIA M. KNIGHT, Executrix under the Last Will and Testament of ROGER H.
GUERARD, deceased, hereby declares under oath that she has fully and faithfully discharged
the duties of her office; that the foregoing First and Final Account is true and correct and fully
discloses all significant transactions occurring during the accounting period; that all known
claims against the estate have been paid in full; that, to her knowledge, there are no claims now
outstanding against the Estate; that all taxes presently due from the Estate have been paid; and
that the Grant of Letters and the first complete advertisement thereof occurred more than four
(4) months before the filing of the Account.
r \. j
':f..-.oct."'-~
Subscribed and sworn to
by Patricia M. Knig~
before me this _I ,
day of July, 2002.
No~rv Public
IANN M. FRONto
~ ~. Fairfield County
My CommISSIOn ExDimB MaY 31,2005
-21-
'-<
o
I""" :r:
~ z
o ., (fJ
~ =: 0
JI1 ~ ~ ~z
~:O~ t:l~
~9~~C~
~0l~gJ"T10
I""" 0 :-: I"'-'t "T1 'Y1
<XtnV......;!l
>-"Ztr1()
ZS!lUltr1' III
:> "~(fJUl
1:l ...,
III tr1
;;j ~
:>
~
...,
r
""
o
...
~
o
'0
p \.: :.~ (
::7 ~
. ~'! -
..,'" U
. 0 ;:
,.~:::
-..., 0
:r:~
"a.
-.:&>
'Coni
i~il
\,,--\
'I.)
.- ~
.i I
./ l,.
"d
:t>'
t-3
~
H
n
H
:t>'
3:
o
~ "Ij
Z
H
GJ
::r:
t-3
"
t:I:l
><:
t:I:l
n
C
t-3
~
H
:t>'''Ij
ZH
t:J~
en
"dt-3
~
o:t>'
"dZ
0t:J
en
t:I:l"Ij
t:JH
Z
t:J:t>'
Ht-<
en
t-3:t>'
~n
Hn
tl:l0
cc
t-3Z
Ht-3
o
Z
JIoi'm!I'!i3'r-
U~~ !f~~!j
f~ffJ:lnH
~illlh!1
1.;;1 ~flllB
i I~I Q.,.~
~~, a
, Q.(g~~
J ilifdH
i . J hJj
t:I:l
:t>'
en
t-3
"d
t:I:l
Z
Z
en
tl:l
o
~
o
t-3
o
~
Z
en
::r:
H
"d
==-
~
o
GJ
t:I:l
~
::r:
.
zonn
o~co
. "d3:C
::r:tl:l~
l'V:t>'t:I:lt-3
~Z~
lent-<O
o -:t>' "Ij
~ Z
Int:Jn
00 0
ocn3:
~~03:
wt-3CO
w ZZ
t:Jt-3
Ht-<"d
<~ t-<
H t:I:l
en"d:t>'
c;~en
ZenO
t-<"Ij
t-<
~
H
t-<
:t>'
t-3
t:I:l
o
"Ij
GJ
C
t:I:l
~
:t>'
~
t:J
~
t:I:l
en
t-3
:t>'
t-3
t:I:l
o
"Ij
t:J
t:I:l
n
t:I:l
:t>'
en
t:I:l
t:J
l :r ~j 8- Q' ! 9 ;:
"" r. or (1)
~ ~ ~ II ~ }? .,3
!!" 5~CT
~5'~~{". 7'g~
~ ..,. "'. .... tll.'. ! :: Q
S,i5Q....o-: ria
~ ~ i i- ~" g !:n. .;t........
' nI' ~~~ !.B.:r
CD ~ ~iS.=':) ~
i -~s.g;;~
I~J!inH
. ~ g-i&.!8
j~ ~'<8 S.
~~&af
. i tl' b>~~
. !i ~!S;~
~ f s.
~
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE a 6.12 FORM
YEARLY UNTIL COMPLETION.
0/
STATUS REPORT UNDER RULE 6.12
Name of Decedent: ROGER H. GUERARD
Date of Death: January 16. 2001
Will No.: 2001-00133
Admin No.:
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes ~ No
2. If the answer is No, state when the personal representative reasonably
believes that the administration will be complete:.
3. If the answer to NO.1 is yes, state the following:
A. Did the personal representative file a final account with the Court?
Yes ~ No
B. The separate Orphans' Court No. (if any) for the personal
representative's account is:.
C. Did the personal representative state an account informally to the
parties in interest? Yes No
D. Copies of receipts, releases, joinders and approvals of formal or
informal accounts may be filed with the Clerk of the Orphans'
Court and may be attached to this report.
Date: /2/Z./d Z--
,
ry R. D " sq.
ohnson, Duffie, Stewart & Weidner
301 Market Street, P.O. Box 109
Lemovne. PA 17043-0109
Address
(717) 761-4540
Telephone No.
Capacity:
Personal Representative
~ Counsel for Personal Representative
REV-1501JEX (G.(li'1
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
I? -:::Jc 7-?
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
L -L - .JLL ~ lL -L .L -.2
COUNTY CODE YEAR NUMBER
w
'"'
~~U]
0"'''
w"O
:rOO
u&:ffi
..
"
OFFICIAL lISE ONLY
FILE NUMBER ------.-----..
I-
Z
W
C
W
o
W
C
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
GUERARD, ROGER H.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
January 16, 2001 November 1, 1908
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
136 -01
2645
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
~ 1. Original Return
o 4. Limited Estate
[36. Decedent Died Testate (Attach copyotWiIl)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death afler 12.12-fl2)
o 7. Decedent Maintained a Living Trust (AlIachcopyofTrusl)
o 10. Spousal Poverty Credit {date of ljeath be\weel\ ~2-31-9' 3I\Il1.1-%)
o 3. Remainder Return (dale oldealh prior 10 12-13-82l
[j 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Electiol'l10 1ax unaer Sec. 9113{A) (Allach SchO)
Duffie,
Esq.
t-
Z
W
C
Z
o
..
en
w
'"
'"
o
o
."l:I,:S~P l.elf\! S 'I!.. _ al!1' \.; ~\;;tO~~S~9lt~"NCI!;
NAME
Jerry R.
FIRM NAME (If Applicable)
Johnson Duffie
TELEPHONE NUMBER
(717 )
Stewart & Weidner
761-4540
1. Real Eslate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Netes Receivable (Schedule D)
(1)
(2)
(3)
(4)
(5)
96,900.00
609,280.44
OFFICIAL USE ONLY
188.800.77
z
o
!;j:
...I
::;)
I-
~
c(
o
w
et::
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule 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 1-1)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I)
i1. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Une 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedu", J)
(11) 72,906.35
(12) 822,074.86
(13) -0-
(14) 822,074.86
X.O_ (15) -0-
X.O_ (16) -O-
x ,12 (17) 25,895.35
x .15 (18) 90,942.03
(19) 116,837.38
(6)
(7)
(9)
(10)
(B)
67,775.41
5,130.94
894,981.21
14. Net Value Subject to Tax {line 12 minus Line 13}
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
z
o
!;;:
I-'
::;)
Q.
==
o
o
~
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
215,794.65
606,280.21
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF yOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE 1"0 ANSWER ALL QUESTIONS 'ON RE:V:E,RSE SiDe AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS 5 Brentwood Road
CITY Camn Hill T STATE PA I ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
116,837.38
107,750.00
5.671.05
(2)
113,421.05
Total Credits ( A + B + C )
3. InleresUPenal1y if applicable
D. Interest
E. Penally
Total interesVPenaily ( D + E ) (3)
4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1Une 20 to request a refund (4)
5. If line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(5)
(5A)
3,416.33
-0-
(58)
Make Check Payable to: REGISTER OF WILLS, AGENT
~~""'.~'=m~'"
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
3,416.33
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... D
b. retain the right to designate who shall use the property transferred or its income; ............................................ D
c. retain a reversionary interest; or..........................................."..............,,,...w....................................................... D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiVing adequate consideration? ..........."............"......................................................................"........... 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D
4. Did decadent own an Individual Retirement Account, annuily, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D
',""'" .
No
IX]
IX]
IX]
IX]
IX]
[ZJ
[ZJ
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 perjury, 1 declare that I have exammed this re!um, j11chJdillg accompanying schedules and statements, and 10 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.
TU E OF PERSON RESPONSIBLE FOR ILlNGf-ETURN DATE
u sq.
Market st., P. O. Box 109, Lemoyne, PA 17043-0109
DATE
/0 ? ()/
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 (a) (1.1) (i)J.
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% [72 P.S. 99116 (a) (1.1) (iill.
The statute does not exemot 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
ora stepparent of the child is 0% [72 P.S. 39116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of ihe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(')(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 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.
REV.l502EX+ lJ.97J
ESTATE OF
'*
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
GUERARD, ROGER H.
FILE NUMBER
21-01-00133
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 wllling seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts, Real property which is jointly-owned with
right of
sUNivorshiD must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Real Estate - No. 5 Brentwood Road, East Pennsboro
Township, Cumberland County, Pennsylvania.
(Deed Book Y, Volume 20, Page 501)
Appraised Value
(Copy of Appraisal attached)
VALUE AT DATE
OF DEATH
$ 96,900.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
96,900.00
Pamela Reitenbacl1
Fonn GAl - "TOTAL 2000 for Windows"llp{Iralsal software by a la mode,lnc. -1-800--MAMODE
(Q)~Y
SUMMARY OF SALIENT FEATURES
SobjectAddress 5 Brentwood Road
legal DesCfjp~Dn Deed Book Y20, Page 501
CIy Camp Hill
County Cumbern-nd
Strte PA
Zip Code 17043
Census Tracl 3240-0102
Map Reference Plan Book 7, Page 16, 1014
8a)ePrice I NA
DaleolSi'l1t NA
Borrower/Client NA
Lender Jerry Duffie, Esquire
Size (Square Feel) 1,160
?rice per Stjuare FoDt I
Location Average
Ag. 45 Years
Conditon Average
Total Roorns 5
Bedrooms 3
8a\hs
Appraiser
Date of Appraised Value
Karen Oarney, PA State Certified General Appraiser
January 16, 2001; Date of Death of Roger H. Guerard
Rnal Estimate of Value
$ 96,900
Form SSD - 'TOTAL 2000 for Windows' illpraisal sottwaIe by a la ffimle.. inC. - 1-800-AlJ,MOOE
Pamela Rettenbach
p" ., " UNIFORM RESIDENTIAL APPRAISAL REPORT AI,N,. 01-55'
_PrgRe:rty A.dd~ess ~J;!r!.nJ~{~~q_8Q~.Q..___ _ GltY_91J!lpJ::ml State PA ZIp Gode 17043
Legill OeSf;.ripllQIJ .l?_e!!cl_l:!c:>oJ': yzo, Pag! !?91 CQ~.IJ!Y. CUl'l1l:1~r!an~t
~SStSSOl"'SPrnJ\.Q" ~t~~t?~1Q!? .Tm\Y.9j1.r_~o~n R.E. Tax_e~$1.400.27 SpeciatAs!je~~ents$ 0,00
Borro\Wr NA Current Owner Ro er H. & Ruth Guerard OCCU anI: Owner Tenaflt VacafJ\
Proertrits raised feeS' Leasehold 'C\1 PIJQ ,C 'nluml-\OOfl.on\ HOfl.$NA o.
_ ~e!g~b.Q!"lQQtQfP.IQje.!!.N!m~ . J.Q!!!L~eacl~ M.ij:I_fle.'-llf~flC' Pla.n ~k 7, Pg 16, 1014 Census Tract 3240-0102
_.SalePrice $ NA Qa1.e._~.t~~ _--..IlmliDlionandSamounlJllloancharoaslcon~~WlllliJ9.jJ.ep.aJdbys.e1IJl!" NA
Lender/Client Jeny [)u.ffl~,_Esqljl~~__ _.__ _~~,!n._Mar1<el1!!!!!t. .~~mQ)!l).e~..Pl'- 17043
A raiser Karen Dame ,Cert.GeneraIA raiser ddress215gMarketSlreet,Cam Hili PA 17011
\..cta\ioo Ulban ' Suburban Rural Predominant 1 S\r.g\e \I, ~ Present land use %
PRICE AGE .
Bul~ up Over 75% X 25.75% Uflder 25% occupancy $(000) (yrS) One family 96
Growth rate Rapid X Stable Slow Xi Owner _~@...__ Law ~~ 2-4Ia.mily
Property values Increasing X Stable Declining Tenant 200-+, Jii!lh Z5+ . MulU-family
Demand/supply Shortage X In balance Oversupply 1& Vacant (O.~;'l ~fre~.~Jn_~~ Commercial
~~lketing 6me -' Um;l~c31]lQ.~, "X 3-6 mo!." ~ --- Over R...m!!.s. -.-, Vac,{~1-~_.~Q:no ~o -+f-
Note: Race and the racial composition of Ihe nelghbo.hood are nol .pp.alsal factors.
MeigI\borhoOO hmmdarles aI\d charac\el\s\its: TJ~~~~..!~oIhood iii \ndigated on \'rIe enclosed !1elg~~<l:rtloodmap which is included within the addenda.
Land U$e cllangll
X No1l..,y Likely
klllHlCIlSS
1
,
To:
: Factors that affeetthe marketabmty 01 the properties in Ihe neighborhood (proximity to employmetlt and ameMles. employmentstabillty, a.?pea! to m&Ket, et.c~:
Subject has .acc.es~1o all-,ne.~e.ss~I)'!!~J?o.r!![!g,Jacilili~.l! incluclb9.!ft!QQ~-,-J!ubl!f..Q!!..~,I!,_tr_a_I)~~9~!i.Q.n, ~h<l:l!P.ing .!lnd churches. Employment stability is .good
.. due 10 Ihe state C9pitalal Harrisburg,. T,he,Nal(y.S.I,!PP'!y'.g!ljl:Ol.i!l..Mfl.(mafli~.bl;lrn, the ~rmyS~L!I?PlY.P!!!l?qt il)_N~:-'I Cu_mtlarland, Pennsylvania Blue Shiekl, and
_\he expand'II)Q ~!>J s~~ .a~~.J\vEt[~~'p.JQQ,!!.!!Y..!lli!i!l.t~I'!\1-D~.ero.il!!!~lI ~~Q.Q~eJy'eA,-,EI!!Q!Qymenlli ~i!l1j!:L~.15.~~0 minu~ .~mmute. MLS statistics
_ demonslralegoocl dE!~n,~ forlh~ a~\1~.T!!~t~!1QP!.J:lQ.O~__~~~J!~_~v.anienJJ9.f!!iCl.Il!.O .1"[1i1j!l.rrQi1I~w_ays. {See Aqdend_a)
- ------,-.,-..----.- --~._-
Markel conditions in the subject nelghbOrl1ood (inclllding support for the ab ove conclllslons related to the lrend of property values, demand/supply, all dmarkeUngtime
-such as data on competillve properties lor sale inthllnelghoorhood,descnp tion of the prevalence of sales and linanclAQ concessions, elc.):
The search of cotJnty~x reC9.~ds_l!I_n~ .ll:!!I.r~'tL_~ SI!~i~~~l:I.Q~.P!l~~I!!!!:!!!,. L~l!.Mt,,~~!l.fYi~.l,I).c11p~JE!s.l.h8~ thi! typic!!1 property sells in Hi months. Mortgage
funds are rEllil~Uy ayal@P.!e frp''!!,liI~arietv Qf.!our~Lwl!h_~o.IJV.~llt!9.r!i311C?8.n~ _bl!hlg6%.to.6.~7.~~. 9fi%111(lr!9~9!, I!~ to 3 points. Sellers are not required to offer
sales or financing concessions, l1owe.ver,s_e_ll_er assi~l~n~ J!~.l,!rri.!!!L
projec:llnformallon for PUDs (N applicable) - - Is the developer/builder lrl control of 1he Home Owners' Association (HOA)? Yas
ApprOXimate total number of units In the subject project ~_.;_.. Approximate total number of unIts for sale In the subiect proiect
Oescribe common elements and recreational facil~ies: NA
DImensions PIe8-sa 9:!lEl_lEl9a1,des_criJ!ti.CW ~!l)i!l.Ih~.~M,I~trl2,j! 91 Ih1!:i r.lj!l!ort. Topography Slight decline to rear
Site afta ~.4-OO squ8n~.feet or ..19 i!t;I!.'L.P.~ ~~~ Comer lot 'ies >3;J No Size Typical fo,- Ar.ea
Specific zonltlg classnicalion and description ID.: Resid6l!1!~ ~~I?.ITI!l.Y..._.. _.. _ Shape Re9:~angular
Zoning compliance X Legal Legal mmconformiflq (Grandlathered USo.) - -- Illegal N'll.orunq DTainalle Ai!~",f$ Adequate
Hlghe~I&J)tsl_IIUJ~,il1]t!IJn'e.!l: XPr~~1J1!)9,e.._~_Q.lD~[I.I~~L View TypicalSlreet
Utilities Public Other Ofl-sitelrnprovements Type Public Private landscaping TypJga! f~rAr~a_
Electricity X Street _M!lcadam. X Driveway Surface Macadamfgravel
Gas X .. Curb/gutter GQncrE1~ ~. Apparent easements Standard Utility
Water X Sidewalk ConCTtlte )<j FEMA Special flood Hazard Area Yes X No
Sanitary...er X Streetlights ^".,~"-t; :8J fEMAZone C MapOat. 4-15-1977
_ Sl9rm se.lV.er ~ _Mey N()'!9 _ _ ..ff.MAMil!_NQ. 420359 B
Comments (apparent adverse easements, encroachments, special assessmerlts, slide areas, illegal or legal noncomorrning zoning use, etc.):
f9r electric, t.~I~l!hQnl:!,~~' ~r~. i!!8_!:IO kl}~ '!!!~ll:r:s:El.~~~~r'!'I!.n_~,..~J:l.ments Of condit.!Qrl! nOled,.
N, NA
NA
Standardeasemenls
GENERALDESCRIPTlON
No. 01 Units One
NO.olSlorles One
Type (Oet/Alt.) 12~t;a.f..h~d_
Oesign(Style) ~!!I_nc;t1
ExistinglProposed ExJ.~ti[lg
~ge-{Yffi,} .4.!5)'el3TS
EtfectiveA e fS. 15-t-/-Years
ROOMS Foy~r 1ivjng
Basement
~evell x
.. Leve12
EXTEAIOROESCRIPTION ,FOUNDATION
Foundation ~~k____ Slab I'!~.
ExleriorWalls yi[lY.!!'9!ift.__ ,..jCrawISpace t:lA..._
Rool Surface Stlj!:!gletA~g_ I Basement &L
Gutters & Dwnspts, t1uminumfAva ___--iSump Pump Y!3s.~ floo~ D.ralfl
_ Window Type v.n!WtJ DH/8.\\'i!'1.9..J Dampness !:!~ne Nol~
StormlScreens l1lElrmoNes. ---1SelDement !'lone_Noled
Manufactured House No I Infestation None Noted
DJrrlgg KitcM~ ..._~_~_~Rm'"t_ Rec,Rm, ,.~~\
IBASEMENT
,AIeaSQ.ft. 1,'60
% Fillislled 0
JCeiling Unfinished
: Walls Con. Block.
~Aoor Concrete
:OutsideEntr)'No
INSULATION
Rool
Ceiling
W."
Floor
None
Unknown
X
# Births
L~~nrl1Y
,
1l1l1.
AreilSq. ft.
1,160
1,160
f!~~._
____l.
3
ftnisl\edareaabove al!et.ontaiJIs: 5f\oomS' 3 Bedroom S' 1 Balhs' 1,160 S uareFeetol Gross Uvin Area
INTERIOR MaterialstCl:mdition 'HEATING I KITCHEN EOU1P. iATIlC :AMEHmES CAR STORAGE:
- Roors CrpllWo~A~9 ~ Type FHA .RlIfflgerator No<" 'ftr~{s}# Nono
Walls Dryw.1iI11(~Y9 Fuel G13~_ __iRangeJOven i:i:<1 S1airs Pallo B,~l:lr X Garage #ofcars
Trim/Finish WoodfAvera.9i:J __gondi!iQ.n.A~g. :Oisposal OropStair ;Deck Attached
Bath Floor ~rJ?6l1J'.VD ! CClOUOO Dishwasller iScuttle ~ Porch ~19.Qp X Oelached
Ball1Wainscot g"'E'lT!i(:Tile1Averag,e Central y~ ; FaijlHood ~ 'Roor 'Fence Built-IfI
Ooors W~ql~veraill!_ .Olllllr _.lMitrowave ~ HeateIS iPooI Carport 1 Car
:Condillon A !Washer or I Anished Drivewa 1 ea,
Addilionalfeatures (Special energy ellicient Items, etc.): _}he s~jecthal;a_~liI1il!!!lJ~J!!toll1e IlvingJ".Ql;lm,
--.------.-.-.. ._~-_...
Condition 01 the Improvemerlts, depreclallofl (physical, functlonal, and eXlemal), repairs nefHhld, Quality of construcllon, remodelinWaddllions, etc.:
See Addendum
Adverse environmental conditions (such as, but nolllmited to, hazardous wastes, toldc substances, etc.) present In the improvements, on the site, or in the
immediate vicinity ot tile subject property.: There are n9 J5nl!.w...!l.oLeel!!l~I'!t!c;ty..ll'~S~ !,_nylrpnlllental conditiofl.!J!'1l!1 ~oold neQl!i,lively imp.act on the sal,e of Ihe
r rt. See MOeT\O.\lm
Freddie Mac Form 70 6193 PAGE 1 OF 2 Fannie Mae Form 1004 6/93
UNIFORM RESIDENTIAL APPRAISAL REPORT 'U.No. Of-553
. _. _. ~ $ Comments on Cost Appro<K:h (Such as, soume of cost estimate, site value,
square footcaloolat1on and ror WJO, Vr.. ami fmHA, \he estimatW temalnmg
economIc me of the property); The Cost AOProach generallv will result in
n excellent estimate to value If tho buildina is new or reasonably new
and the 1m rovernenls reflect the h' ast and best use of the land.
However when items of leal deterioration and obsolescence must
be estimated an area of ud ement Is involved INhich is sub 110 error.
The Cost ro<lch was not utilIZed due 10 the agB of !!l!.B_u!!J~L
ro rt.
V"
ESTIMATED SITE VALUE
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS;
OWeUing 1.160Sq.A.@$~::$__
_1.160Sq.Ft.@$
G~a9<'Carpnrt_SQ.Ft@$~. _,_
iotal Estimated Cast New .", $
less Physical Functicmal External
Depreciation
Oepreciated Value of Improvements
'As-is' Value of sne Improvements
INOlCATED\lAllJE &'t COST A.PPROACH
ITEM SUBJECT
5 Btentwood Road
ress Cam Hill
ProximO toSube
Sales Price
Pc GrossLivin Area
Oataarnl/at
Verttlcati Source
VALUE ADJUSTMENTS
Sales or Rnancing
COllCessions
DatelllSaI lTTle
Location
llIasebal FeeSl
Site
~.w
Desillall~a1.
ual afConstruclion
ML
Ciondllion______~.
Above Grade
RoamCOlJnt
Gross LivinoArea
Basement & AnlslHld
Room.~8elowGrade
Fuoclio U'
Heatin oolin
Ener Efflclentllems
~1mIL
Porch,Patio, Deck,
Fire aces etc.
Fence Pool etc.
.$
$
-$
COMPARABLE NO. 1
24 Brentwood Road
Cam Hili PA
Same Street
COMPARABLE NO. 2
333 Gleim Roa<l
Cam Hill PA
Within 1/4 MlIe
COMPARABLE NO.3
11 \--Iun\.erLana
..____Camp tlJll.Et'-~~___u______
1 Block
105000
110900
109900
92.43r:tJ
MlS; Nlan!; Ex\. lnspaclkm
Court House Records
DESCRIPTION
87.21 rP
MlS; Agent; En. Inspection
Court House Records
DESCRfT\QN. : +-$
Conventional
Nonef88DOM
5-17-2000
95.60 rp
MLS: Agenl: Ext . Inspection
Court Housa Records
DESCIlAP'TIGN.
._ +HH~
Conventional
_CO$IsI1!LQQM~____ -1.000
)0-20-2000 __'__
AVElraoe
Fee SimJ~le
-1 SOO .20 Acref/EQuaJ _
.IYolcalStlllet
_Ranch
Alum/EQual _~_
45+/-Years _____~
~10,OOO ~.!dQ!!iO.L_..___ -1Q,QQQ..
T~B.!illJIs_BaUlS'
-1.500__~~.----.1.._
o ~L___.___
Equal
Rec RmfoNet Bar _
Averaoe
_ +2000 FHAlCA
_..~ Avera~L__
.__~~__ Ca~ort ______ .____.____
Patio
NonL____..__~.
~
+ -$Ad sl
Conventional
Nonel17 DOM
1-18-2000
Averalle
FeeSIm Ie
.~2 Acre/Comer
T IcalStreet
Rao'"
A1umfBricWE ual
3S+f.Years
SUperior
Total:Bdfms: BattIs:
(; 3 1.5
1204 S .ft. :
NBt,Adi.lto!aIL_ ~_EOOO
AdlUstedSales Price
01 Com arable 98400 97 900
Comments on Sal~s Comparison Qncluding the subje(;1 property's compa1ibility to tile neighborhood, elc.): AU sales selected are located within East Pennsboro
TownshtD. Adiuwnents were made to reflect substantial tl\ftere1lcetl between \tie comoara'ole oropertles and the subJect. Th!! adJuslm9nts thst were made
reflecl \t1e Ivpic;:ll actions of buyers and sellers in tho marketolace. All sales were considered e<luallv. (See Addenda)
Avera e
FeeSimP\6
.19 AcrelAvll
T IcalStreet
Ranch
AfumfBricklA
45 Years
Avera e
10tal:Bdrms: Batlls
5 3 1
1160S.Ft.
Avera e
Fee Simple
.23AcrelE ual
T lcalStreet
Rsnch
BrlckNin I/Av
43+/-'t'ears
Su erior
-10000
_ _ =-E.~ARA8l~~L_
ITEM
----
Dale, Price and Data None None None None
Source, for prior sales NA NA NA NA
wtthln e r of raisal Crt. Hse. Records Court House Records Court House Records. Court House Records
Analysis of any current agreement of sale, option, or listing of subjecl p roperty and analysis of any prior sales of subject and comparables witbln one year of lhe da te of appraisal:
Other ~ sales of comparable ~occurred m0f'6 than one vear ago. The sublect property Is CtJrrenUv listed for SOIl!! at a r:!ric:e of $106,000. which _
appears ~cPlease see comments wtthin the Sales Comparison Aoproach of this reportl. . n_'___.____
INDICAtED VALUE BY SAlESCOMPAAlSOO APPROA.tH $ _______ 96.900
INDICAtEDVALUEBYlNCOMEAPPROACH If A licable Estlmat Markel Ren! Mo. X Grass Rent Multi Iier
This appraisal is made "as is. subjecllo tile repairs, anera1ions, InspecUons or conditions lIstIl:d below U subieCt t'J compleIioo pB{ plal\'30 eo sper."iea\\llns.
Ccndijlons of Appraisal: No warranty of the aDoraised is given Of impMed. No liability Is assumed for the structural Of mechanical elemertt.s pIthe orooeffi':._ ___
Fmal Reconcilialioo: Due 10 the lack of Quantitv and Qualllv of renlal data. the Income Aooroach was considered Inaoorooriate and. nqt utilized. Greatest we!9hL_.
was alven to the Sales Comparison Approach it refleci$lhe Wolcal actiOns of buyer & sellers in the market Place. The Cost~proach was considered but not.
utilized due to the age oflhe subiect orooertv. . Date of Oeath of Roa$r H. Gueraro. .~_~_
The purpose of Ihlsappralsalls10 estimate the market value oflhereal property IhatIs IhDsubjll(:t 01 this report, based on the above conditions and the cerliflcation, contingent
and limiting conditions, and market value definition Il'lat are staled In tile attached Freddie Mac Form 439/FNMA form 1004B {Revised ~1m...-.J.
I (WE) ESTIMATE THE MA ET VAI.UE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF _ Janu@!l16, 2001:.
(WHICHISTHEDA EO NSPECTlOHANI?THEEFFECTIVEDATEOFTHlSREPORT)TOBE $ ___ 96900 __.
APPRAISER: SUPEIWISOFrt APPRAISER tONL Y IF REQUIRED):
Sionature SllInature
Name Karen Oeme Ger!. General raiser Name
Date Renort Sioned September 26. 2001 Dale Reoort Sioned
Stale Certnication # GA-001260-L State. PA State CertKicalian #
Or State License #- State Dr Slate License #
...Jred'!jeM~ PAGE20F2
(_ 5P.~A . .......J.-A"~l)A2-"TOTAL2000fOrWindows.ap\ll"alsalsOftwafllbYa\amode,lr\C.-l-e.oo-AlAMOOE
Pamela M. eitenbacl) Asst. to Certified General Appraiser
Total Bdrms: BaIns :
5 3 1.5
...-------1JMIS.F1.:
Equal
UnfiniShed
. ANerane.
FHAlCA
-1,500
o
Equal
UnfinIshed
Averall8
FHAI/None
Avera e
CsroGrt
PorchfPatio
None
1,160
o
Av&rane. _
.FHAI~.___
Averalle
Carport
Patio/Stoop
None
Averalle
Clli!PQrt
Patio
None
S\JBJEC1
GOMPAI\II.RlE NO. 1
COMPARABLE NO. 2
___ _..Did ::JDidNol
ll\S~tPIG\lUtY
_____s..~._
Stale
Fannie Mae form 1004 6-93
FIle: NlJ. 01-553
September 26, 2001
L. G. Connor Real Estate Appraisers, LTD
2159 Market Street
Camp Hill, P A 17011
Johnson, Duffie, Stewart & Weidner
ATTN: Jerry R. Duffie, Esquire
301 Market Street
P. o. Box 109
LemoYDe, PA 17043-0109
RE: Estate of Roger H Guerard
5 Brentwood Road
East Pennsboro Township, Cumberland County
Camp Hill, P A 17043
Dear Mr. Duffie:
Pursuant to your request, we bave prepared a COMPLETE APPRAISAL, SUMMARY
REPORT of the property captioned in the "Summary of Salient Features" which follows.
The accompanying report is based on a site inspection of improvements, investigation of
the subject neighborhood area ofinfluence, and review of sales, wst, and income data for
similar properties.
This appraisal has been made with particular attention paid to applicable value influencing
economic conditions and has been processed in accordance with nationally recognized
appraisal guidelines.
The opinion of value conclusion stated herein is of the date of death of Roger H. Guerard
on January 16, 2001; as stated in the body oftbe appraisal, and contingent upon the
certification and limiting conditions attached. The purpose of this report is to determine
an opinion of the estimated market value of the subject property for estate settlement
purposes. The date of inspection was on September 24, 2001.
Please do not hesitate to contact me or any of my staff if we can be of additional service to
you.
Respectfully,
Form DCVR - "TOTAl 2000 for Windows' appraisal software by a la mode, lne, -1-BOlI.ALAMOOE
Supplemental Addendum
FileNo 01-553
Borrower/Client NA
PropenyM~ress 5E!~ntwood_Ro:~
City CampHi!L
lender JerrvOuffle,E"l'1ulre
C~llmly.. (;J'!!!l.!l~r1~n(t. _.,.
St~!l! J~b
Zip Code. , 17043
NEIGHBORHOOD COMMENTS Cant'd:
Subject is located one block east of Erford Road which is one of this areas major roadways providing access to Route
11/'\5. Commercial influences are located along Erford Road; which would have no effect on the subject's
marketability,
IMPROVEMENTS Canl'd:
The subject's kitchen and bath are dated, which will decrease market appeaL Carpets are worn and need replaced.
Entire exterior of home nBeds painted.
The property is in average condition. Based on maintenance, condition and comparison neighborhoods, the
estimated effective age is below the actual age. Physical depreciation due to age and deferred maintenance. No
economic or functional obsolescence noted.
ADVERSE ENVIRONMENTAL CONDITIONS. Cant'd:
The property is of an age where lead based paint may be present. The market does not penalize the property, but the
client should be advised of it's possible existence. It is assumed that it is not present. If the client has a concern then
a quallfied expert in the area should be contacted.
SALES COMPARISON APPROACH. Cont'd
All sales selected have newer kitchen's, bath's, carpet's and have been repainted.
The weighted average was also considered to indicated the value of the subject Estimated indicated value is determined by
using the Gross Adjustment of sale price for each comparable (camp) as a measure of the relative quality of the camp. A lower
adjustment indicates a better camp, and visa versa. The ratio of gross dollar adjustment to sale price for each ofthe camps is
used to calculate the weight each camp should have in a weighted 8\1erage calculatIon. As with any method, this technique is
not perfect. However, it does a good job of giving more weight to the most similar camps, while at the same time minimizing
values near the extremes of the indicated value range. The indicated weighted average is $96,900; which supports the
conclusion of value. All sales ware considered equally. Some adlustmer.ts exceeded recommended guidelines but were
considered necessary to reflect an accurate value. It is our opinion that the subject has a market value range from $94,000 to
$98.400.
FINAL RECONCILIATION. Cant'd:
The market value conclusion stated herein is as of the date of death of Mr. Roger H. Guerard on January 16, 2001;
as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. The date
of inspection was September 24, 2001.
SPECIAL LIMITING CONDITIONS:
This appraIsal is not a home inspection and the appraiser is not acting as a home inspector when preparing the
report. When performing the inspection of this property, the appraiser visually observed areas that were readily
accessible. The appraiser is nat required to disturb or move anythIng that obstructs access or visibility. The
inspection is not technically exhaustive. The inspection does not offer warranties or guaranties of any kind.
If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood
infestation, water test(s), radon, building inspections, etc.
SUPPLEMENTAl CERTIFICATlONS:
This appraisal was prepared by Karen Darney and Pamela M. Reitenbach for the exclusive use of Mr. Jerl)l Duffie,
Esqu'lre represent the estate of Mr. Roger H. Guerard. Mr. Jerry Duffie, of the law offices of Johnson, Duffie., Stewart
& Weidner is considered to be our client for this appraisal. The purpose of this appraisal is to provide an opinion of the
estimated market value of the subject property for estate settlement purposes. The information and opInions
contained in this appraisal set forth the appraiser's best judgement in light of the information available at the time of
the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions
based on ttl\s appraisal are the sole responsib\\\ty and at the sole risk of the third party. Ms. Darneyand Ms.
Reitenbach accept no responsibility for damages suffered by any third party, as a result of reliance on or decisions
made or actions taken based on this report.
In our opinion the reasonable exposure time linked to the value opinion is 90 to 180 days.
We further certify that, to the best of our knowledge and belief:
This appraisal is a COMPLETE APPRAISAL-SUMMARY APPRAISAL REPORT.
The statements of fact in this report are true and correct.
The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting
Form TADD - "TOTAL 2000 for Wlrldows. appraIsal software b'l' a la mode., lnc. -1-6OQ-!\Ll\MOOE
Supplemental Addendum
RleNo 01-553
Borrow!rlClient NA
Pronertv Address 5 Brentwoocl Road
City Camp Hill
Lender JsrrvDuffie ESfluire
County Cumberland
StateP"
liD Code 17043
conditions, and are our personal, impartial, and unbiased professional analyses, opinions and conclusions.
~ We have no present or prospective interest in the property that is the subject of this report, and no personal
interest with respect to the parties involved.
- We have no bias with respect to the property that is the subject of this report or to the parties involved with
this assignment.
~ OUf engagement in this assignment was not contingent upon developing or reporting predetermined results.
~ OUf compensation for completing this assignment is not contingent upon the development or reporting of a
predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the
attainment of a stipula.ted result, or the occurrence of a subsequent event directly related to the intended use of this
appraisal.
- Our analyses, opinions and conclusions were developed, and this report has been prepared in conformity
with the Uniform Standards of Professional Practice.
- No one provided significant professional assistance to the persons signing this report.
- This appraisal has been made in conformity with the requirements of the Code of Professional Ethics and
Standards of Professional Appraisal Practice of the Appraisal Institute.
. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly
authorized representatives.
- Karen Damey and Pamela M. Reitenbach personally inspected the interior and the exterior of the subject
property. Pamela M. Reitenbach prepared this report. Karen Darney reviewed the report and concurred with the
conclu 'ons contained in this report.
I
aren Damey ~
PA State Certjfied General Aprr;er
~~..~.
~l~;; KeltenDac ... A~
Assistant to the PA State Certified General Appraiser
Form lAnD - 'TOTAL 2000 for Windows" appraisal software by a la mode, tne, -1-81JO-ALAMOOE
Building Sketch
Borrower lient. NA ___________
Pr Address 5 Brentwood Road
J:~HilI _"_ _~_ Cumberland
L nder Ja Duffie Es uire
Slate PA liJ:! Code ~ 17043~
. Interior Not To Scale 12.0'
b
0 Kit.
9.0' 28.0' ......
Q;
~
0
Bedrm Bedrm Dining C:!
Area <0
C'?
0 Carport
<0
C\l
Living
Bedrm Room
9.0'
Sk."'~ JV_wo'"
Comments:
AREA CALCULATIONS SUMMARY
Area Name of Area Slz8 Totals
GJ'.>Al------p:rr-;t Floor--- 1160.0~160.00
GAR Carport 234.00 234..00
LIVING AREA BREAKDOWN
Breakdown Subtotals
Flr8tF~--- -------------~-~--
U.O x 36.0 '32.00
26.0 x 28.0 728.00
TOTAL LIVABLE (rounded)
1160
2 Areas Total (rounded)
1160
Form SKlBLOSKl- "101& 2QQO lot Wlf\dows' appralsal S<ltNl&e by a Ii!. mOOt, Inc. -1-8<lO-AlAMOIJE
""""''''I'',"W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEOENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
GUERARD, ROGER H.
FILE NUMBER
21-01-00133
All properly joln~y...wned with right of survlvolShlp must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
.
DESCRIPTION
VALUE AT DATE
OF DEATH
269,483.00
11,982.13
20,918.31
285,061.56
21. 835.44
Merrill Lynch - Investment Account No. 872-30771
Date of death value
Delaware Investments - Account No. 6000220567
Date of death value
PNC Brokerage Corp. - Account No. 39308731
Date of death value
First Union Securities - Account No. LN07-3754-3980
Date of death value
American Express - AXP High Yield Tax-Exempt Fund
Account No. 0011-5144 0026 3 002
Date of death value
II~ ........r... ............... I.. .........,.j....... 1.......... ..........i+I.........r .."'........... M .\.,... ....._... ..1.....\
,
TOTAL (Also enteron line 2, Recapitulation) $ 609,280.44
REV.tS08ex.(h'17)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
GUERARD, RJGER H.
FILE NUMBER
21-01-00133
Indude 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.
10.
II.
12.
13.
14.
15.
16.
2.
3.
Household Goods - sold at auction
Automobile - 2000 Mercury Sable - date of death value
14kt Yellow Gold Gargoyle Mask tie tac with
one natural pearl - appraised value
Specific Bequests:
Bronze Book Ends - appraised value
Bronze Plate - appraised value
Nick Ruggieri Print - appraised value
Porcelain Figurines - appraised value
Glass & Porcelain figurines - appraised value
Ruggieri Print (City) - appraised value
Figurines (Rockwell) - appraised value
Print (Snow-Covered Bridge) - appraised value
PNC Bank - Checking Account No. 51-4019-9405
PNC Bank - Money Market Account No. 50-0203-6296
PNC Bank - Certificate of Deposit No. 31100181821
American Express - IDS Life Fixed Retirement
Annuity - Account No. 0930 0161 9449 8 004
Beneficiary: Estate
American Express - IDS Life Immediate Annuity in
Payout - Acct. No. 0930 0241 8995 1 004
Beneficiary: Estate
Patriot-News Co. - subscription refund
Blue Cross/Blue Shield - premium refund
AllState - automobile insurance refund
Benefit Consultants, Inc. - premium refund
1. 343.00
13,925.00
50.00
760.00
18,799.80
63,149.07
52,927.59
32,185.17
4,309.56
17.60
248.20
95.80
6.00
134.00
549.98
300.00
4.
50.00
40.00
100.00
60.00
300.00
60.00
50.00
100.00
5.
6.
7.
8 .
9.
PA
PA
Department
Department
of Revenue - 2000 Income Tax refund
of Revenue - 1999 Income Tax refund
Internal Revenue Service - tax rebate
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, Inseri additional sheets of the same size)
188,800.77
AEV-1511 EX+ (12-99) .
:fj".l'$:,,~
'!;$!J!!.;p
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
GUERARD, ROGER H.
FILE NUMBER
21-01-00133
ESTATE OF
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Neill Funeral 3,164.00
Home -
2. Pealer's - flowers 217.25
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Patricia M. Knight
SOCial Security Number(s)/EIN Number of Personal Representative(s)
Street Address 20 Rustic View Road 30,235.00
City Greenwich State ~ Zip 06830
Year(s) Commission Paid: 2001/2002
2. Attorney Fees Johnson, Duffie, Stewart & Weidner 25,700.00
-
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City Slate _Zip
Relationship of Claimant to Decedent
4. Probate Fees - Register of Wills - Cumberland County 542.00
Register of Wills - Short Certificates 21.00
5. Accountan1's Fees
6. Tax Return Preparer's Fees
7. The Patriot-News Co. - advertising letters 93.81
8. Cumberland Law Journal - advertise letters 75.00
9. Register of Wills - file Inv. & Inh. Tax Return 25.00
10. Barb Coble - copy of deed 4.00
11- AllState - homeowner's insurance 226.00
12. AllState - automobile insurance 509.70
Total from additional sheet 6,962.65
TOTAL (Also enter on line 9, Recapitulation) $ 67,775.41
Debts of decedent must be reported on Schedule I.
(II more space 'IS needed, insert additional sheets of the same size)
SCHEDULE - H CONTINUED
ESTATE OF: GUERARD, ROGER H.
21-01-00133
13. AT&T -line charge
14. Allfirst Bank - Estate check charge
15. Jane E. Biddle, Treasurer - county real estate taxes
16. Gerst M. Buyer, Painting/Repairs - painting, supplies
and repairs prior to listing real estate for sale
17. East Pennsboro Township - sewer/trash
18. A-1 Carpet Cleaning - cleaning prior to listing for sale
19. Robert/Mary Haring - charges for removal of junk from
premises
20. Gilbert Vargas -lawn mowing 5/19-8/15
21. East Pennsboro School District - School real estate taxes
22. PA Water Co. - service -12/19 - 8/17/01
23. PP&L - service -12/29 - 7/30/01
24. UGI- service -12/21 - 7/24/01
25. Verizon - service - Jan/Aug.
26. Reserve for filing Account/Distribution and close-out
costs
Sub-total
5.93
7.00
286.89
2,620.00
103.95
217.25
300.00
127.20
1,113.38
94.19
174.26
1,241.30
171.30
500.00
$ 6.962.65
REV.1512 EX' (1.97)
ESTATE OF
*...^
'"
- .
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
GUERARD. ROGER H.
FILE NUMBER
21-01-00133
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
2 .
3.
4.
5.
6.
7.
8.
9.
10.
ll.
12.
DESCRIPTION
Bethany Village - barber charges
Internists of Central pa - decedent's account balance
not covered by insurance
West Shore Emergency Medical Services - decedent's
account not covered by insurance
The GM Card - Account No. 5437 00002 8854 7302
balance due
H & R Block - preparation of decedent's 2000 Federal
and State income tax returns
United States Treasury - 2000 Income Tax due on
Form 1040
PA Water Co. - service - 11/20-12/19
PP&L - service - 11/29-12/29
UGI - service - 11/20 - 12/21
Verizon - December charges
East Pennsboro Township - sewer/trash
Holy Spirit Hospital (16099178) decedent's account
balance not covered by insurance
AMOUNT
14.00
69.44
72 .15
2,673.94
306.00
832.00
15.18
30.95
220.05
24.70
96.53
776.00
TOTAL (Also enler on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
5,130.94
"v,''''',.,':O>'.'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
GUERARD. ROGER H.
FILE NUMBER
21-01-00133
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(o) OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
1. TAXABLE DISTRIBUTIONS (Include outright spousal distributions)
1. Raymonde G. McCoach
20 Rustic View Rd., Greenwich, CT 06830
2. patricia M. Knight
20 Rustic View Road
Greenwich, CT 06830
3. William Knight
1616 Sunnydale Ave., Simi Valley, CA 93065
Sister 26.25% residue
Niece Bronze plate; tie
pin; figurines
20% residue
Grandnephew Bronze Book Ends
20% residue
4. Roger Knight
7 Oldfield Rd., Rowayton, CT 06853
5. Sophia McCoach
27 Birch Street, Bloomfield, NJ 07003
Grandnephew Bronze Book Ends
20% residue
Sister-in-law 13.75% residue
6 . Margaret P. Chafll1aIl
107 October Dr., Apt. 3
Camp Hill, PA 17011
7. Mary Catherine Shuping - Deceased
Friend
Ruggieri/Snow
paintings
Deceased
Deceased
8. Vivian Hanlon - Deceased Deceased Deceased
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space Is needed, insert additional sheets of the same size)