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Home My WebLink About01-0394 Estate of James R. McClure also known as James R. McClure, III PETITION FOR PROBATE and GRANT OF LETTERS ~J-OI- 03Q 1 No. To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 161-34-1916 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age ~~~~~~~x~~~~~~x~~~~~xxx:mamedx in the last will of the above decedent, dated February 3, 197 5 ,~ and codicil(s) dated The named Executor, National Central Bank (now, by merger, First Union National Bank), renounced its appointment and nominated decedent's surviving spouse as personal representative. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Oecendent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 5020 Kylock Road, Mechanicsburg (Lower Allen Township) - : <If'-51tIIIT (list street, number and muncipality) Oecendent, then 2L_ years of age, died April 3, 2001 ,:lJJ. at Holy Spirit Ho~ital, East Pennsboro Township, Pennsylvania 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 incompetent: Oecendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 50.000.00 (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: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters of Administration C. T .A. theron. (testamentary; administration C.La.; administration d.b.n.c.t.a.) V> QJ 13 ~~~7?J,t'Cau' ~- ~Judith Anne McClure 0:: u &- -g.g 5020 Kylock Road :~ Mechanicsburg, PA 17055 .ea.. ~ '- ~ 0 ;j c Q() r.n OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 1- ss COUNTY OF CUMBERi,AND ) , -. ,'. :~ l.p'- LL't- I ~ 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 the estate according to law. affirmed and SUbSCrib... e..d ~ -<_~~d_ -;;,,, ~ i'3Th .dayof ;;I LC</' "' I I I , Regis! r. ~ QCj' ~ t::l - s: ~ ~ No. - O~q~ Estate of James R. McClure a/k/a James R. McClure~ III, Deceased DECREE OF PRODA TE AND GRANT OF LETTERS Ai' '7 r,,) f) I' - AND NOW ;/ K I L I Cj ~ f.-.l G, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated February 3~ 1975 described therein be admitted to probate and filed of record as the last will o'f James R. McClure and Letters of Administration C. T .A. are hereby granted to Judith Anne McClure . :~~ FEES \ P b L E $ ~O .(J'C') ro ate, etters, tc.......... ___ Short Certificates€.5} . . . . . . . . .. $ I [) . (.C> 6 (,.~, RenlJ,qci~tion .......:. ... . . .. $ ~~. /c/ X~l6- \.Sf f'e $ I:s?Cj~~ AP' TW AL -:- $/;), [)" {)(; Filed ...... e\ ll-: .1. . . . 9i [)ef .I. . . . . . . . . . . . A TIORNEY (S;up. Ct. LD. No.) Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 ADDRESS (717) 255-8000 PHONE ~A1 L1::!) LLTn1\:~. 11:' A r rCX<.J'-iE'I Ml/f\rH A.LLL~ . l()':;;~I)'; n~\'().'Qr' This is to certifr that the information here given is correctly copied from an original certificate of death dul): tIled with me as Local Registrar.' The original cerrihcate will be forwarded to the State Vital Records Office for permanent filmg. WARNING: It is illegal to duplicate this copy by photostat or photograph, f2-j h~' Local Registrar . fee for this certificate, 52.00 p 7295902 APR 0 5 200l No. Date 4 Rev. 1191 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH (Coroner) NAME OF DECEDENT (First Middle. last) 1. James R AGE (L8SlBitthday) UNDER 1 YEAR UNDER 1 DAY MonthS Days Hours Minules SEX STATE FILE NUMBER SOCIAL SECURITY NUMBER DME OF DEATH (Month. Day. Year) 4. April 3, 2001 McClure,IlI DME OF BIRTH (Month. Day. Year~ 3./'/- 3 C/- I~/' BIRTHPLACE (City and PLACE OF DEATH (Check only one see instruc:\ians an other side) Slate or Foreign Country) HOSPITAl: OTHER: J.lG..rrl'~",.<;,1> 11 Inpatient 0 :~~no 0 7. ... FACILITY NAME (If nat institution. give street and number) 2. Male 58 Yrs. .. ::&. - COUNTY OF OEJV'H i Cumberland' -.lIII _lb. :. DECEDENT'S USUAL OCCUPMION .- (~=:~~~~~r~~f ! 1u~tieLL"'Pres..'d.~~ 11b.1? DECEDENTS MAILING ADDRESS (Street. CitytTawn. State. Zip C =,ty) 0 Ie. RACE. American Indian, Black. Whita. etc. (5pecity) 10. Wh,'te SURVIVING SPOUSE (If wile. give meiden name) " ~erhe,'W1 - S"OZO K'tJc~k 1?OG.d ? J"}~sr II: twp cityibOro Removal from Stat. 0 bma 24-28 mUll be completed by pel8Ol\ who pronoullCll8 death. 23&. TIME OF DEArH DME PRONOUNCED DEAD ~Month. Day. Year) 23b. 230. WAS CASE REFERRED TO MEDICAL EXAMINER/CORONER? Yes ~ by Fl> NoD 24. 8: 06 P. M. 21;. April 3, 2001 27. MRT I: Enter the diMases. injuries or complications which caused the death. Do not enter the mode of dying. such lIS cardiac or18spiratory arrest. shack or heart failura. Uat only one C8U1M1 an each line. DUE TO (OR AS A CONSEOUENCE OF): 21. I Appooxlmata : Interval ~n I oneat and daatl1 1 I ! I PART": Other SlgnIllcant concIitiollll contributing to death. but natresultlng In the underlylno cauae given In PART I. IlllllEDlATE CAU8E (Final a.asa or condilian resulling in death)_ P Infarction ~ lilt COlldlllon8 If My. IMdIng to Immediate , _. Enter UNOERLYIHG CAUSE (Disease Of injUry Ihal inilIaled events resulllng in death) LAST b. DUE TO (00 AS A c;ONSEQUENCE OF): ~ AN AUTOPSY PERFORMED? d. WERE AUTOPSY FINDINGS AIAlLABLE PRIOR TO COMPLETION OF CAUSE OF DEATH? MANNER OF DEATH Natural ~ o o DATE OF INJURY (Month, Day. Year) TIME OF INJURY INJURY AT WORK? DESCRIBE HOW INJURY OCCURRED. Homicide o o o Yes 0 NoD ...0 No~ Yes 0 No 0 Accident Pandlng Investigation Coroner ... 28b. c&RTIFIER (Check only ana) 'carrlFYING PHYSICIAN (PhYSICian certifying cause at death when another physician has pronounced death and completed Item 23) To the_otmyknowledga, death occurred dlHlto the cauee(a) and manner as.tated. .......................................... Suicide 21. Could not be determined 33. ..bli/~I/I' I DMe SIGNEe (Month. Day. Year) o 31c. 1. A ril 4, 2001 NAME AND ADDRESS OF PERSON WHO COMPlETEO CAUSE OF OEJV'H (Item 27) Type or Prln'Michael L. Norris, Coroner ~ 6375 Basehore Road, Suite #1 P\ 32. Mechanicsburg, Pa. 17050 OME FILED (Month. Day, Year) 'PRONOUNClNO AND CERTIFYING PHYSICIAN (PhySICian both pronouncing death and certity1ng to cause at death) To the beet of my knowtedge. deIIth occurnd .. the....... c1eta, and pIKe, and dlHllO lIl8 cauae(l) and INlMer as atated.. . . . . . . . . . . . . . . . . . . . . . . . . 'MEDICAL EXAMINER/CORONER On tile bale of ...mlnatlon 8lldIor InVn1ll18tlon.ln my opinion, d.ath occurraclat the time, dat., and place, and due to the caU"(I} Ind __.. _ted.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31.. REGISTRAR' 34. (JCJ I _'A LAST WILL AND TESTA~mNT OF JAMES R. McCLURE I, J&~ES R. McCLURE, of 1702 Letchworth Road, Camp Hill, Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I give my tangible personal property and all insur- ances thereon to my wife, Judith Anne McClure, or, if she does not survive me, to my children who survive me, to be divided between or among them as they may agree, my Executor to represent any minor children in such division. In the absence of agreement, my Executor shall make such division as it deems appropriate, having due regard for the personal preferences of my children. My Executor may sell any such property allocated to a minor that it deems unsuitable for such minor's use, and may pay the proceeds to the minor or to the person maintaining said minor or may deposit said proceeds in the minor's name in a bank or savings institution of its choice, payable to the minor at majority. My Executor may distribute any such property allocated to a minor directly to the minor or to the person maintaining said minor. SECOND: I give, devise and bequeath all the rest and remainder of my estate, real, personal and mixed, to National Central Bank, 222 Market Street, Harrisburg, Dauphin County, Pennsylvania, Trustee under my Trust Agreement dated ;--;.,h,u~13 , 197~ IN TRUST NEVERTHE- LESS, to be handled in the manner provided by the terms of said Trust Agreement. Should the aforesaid bequest to National Central Bank, Trustee, fail for any reason, I give, devise and bequeath all the rest and )tA~-..~v~~- remainder of my estate, real, personal and mixed, to my wife, Judith Anne McClure, and to my issue, in the intestate proportions provided by the laws of the Commonwealth of Pennsylvania. Should neither wife nor issue survive me, I give, devise and bequeath all of my estate, real, personal and mixed, as follows: (a) One-third (1/3) to my wife's parents, Mr. and Mrs. John T. Overheim, Jr., or to the survivor of them, or if no survivor, to their issue, per stirpes. (b) One-third (1/3) to my mother, Mrs. J. Robert McClure, or to her issue. (c) One-third (1/3) to my sister, Mrs. Lisbeth Bonner, or to her issue. THIRD: If any beneficiary under the second or third paragraphs of Item SECOND is under thirty (30) years of age, I direct that his interest be held in trust by National Central Bank, hereinafter called Trustee, until such beneficiary reaches thirty (30) years of age. My Trustee shall apply such amounts of income and principal as it, in its sole discretion, deems proper for the support, education and welfare of such beneficiary, and may accumulate any unexpended balance of income to the extent permitted by law. Such amounts may be applied directly or may be paid to the beneficiary or to the person with whom such beneficiary resides or who has the care and control of such beneficiary, without the intervention of a guardian. My Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of my Trustee. Should the share of a beneficiary, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in its sole discretion, may pay such share, absolutely, to the beneficiary, to -2- the parent or other person maintaining said beneficiary, or may deposit such share in the beneficiary's name in a savings account in a savings institution of its choosing, payable to the beneficiary at majority. Should a beneficiary die prior to reaching the age of thirty (30) years leaving issue, his interest shall be allocated among said issue by my Trustee and held in trust for said issue, subject to the same trust provisions of this Will, but subject to the additional qualifi- cation that final distribution be made to each said issue upon his reaching the age of twenty-one (21) years, or to his estate in the event of his death. Should a beneficiary die after reaching the age of twenty-one (21) years, but prior to reaching the age of thirty (30) years leaving no issue, his interest shall be distributed as he may specifically direct in a valid Last Will and Testament. Unless such specific direction is made, the interest of a beneficiary who dies at any age prior to reaching the age of thirty (30) years leaving no issue shall be divided among his brothers and sisters and the issue of deceased brothers and sisters, per stirpes, or, if none exists, among my issue, per stirpes, or, if none exists, among the persons and in the proportions set forth in the third paragraph of Item SECOND, provided that, any portion of such interest payable to a person who is the beneficiary of a subsisting trust under this Will shall be added to said trust, and be paid over to said beneficiary in accordance with the provisions of said trust. FOURTH: In the event that my wife, Judith Anne McClure, does not survive me, I name my wife's parents, Mr. and Mrs. John T. Overheim, Jr., as guardians of the persons of any minor children who survive me. -3- .', FIFTH: I appoint National Central Bank, 222 Market Street, Harrisburg, Dauphin County, Pennsylvania, as my Executor. I direct that my Executor serve without bond in any jurisdiction in which called upon to act. SIXTH: I give to any Executor, Executrix or Executors and to any Trustee or Trustees, named in this Will, or any Codicil hereto, hereinafter referred to in the singular neuter gender, the following powers during the administration and until the completion of the dis- tribution of my estate, and until the termination of all trusts created hereunder and until the completion of the distribution of the assets of such trusts, in addition to, and not in limitation of, any authority given it by law or by other provisions hereof: (a) To retain any property of any kind of which I may die possessed, and to invest and reinvest any such property; (b) To invest and reinvest in such stocks, bonds or other property, either real or personal, including any common or diversified trust funds maintained by corporate fiduciaries, as it, in its sole discretion may deem wise, without being limited to what are known as "legal investments" and without responsibility for diversification; and to deposit and maintain, in its sole discretion, funds in such amounts as it deems proper in banks of its choice, including the keeping of reasonable amounts of cash in banks uninvested; (c) To exercise any options to subscribe for stocks, bonds or other investments; to vote, in person or by proxy, securities held by it and in such connection to delegate its discretionary powers; to join in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or voting trust and deposit securities thereunder of any corporation in which my estate and trusts may hold -4- ,,,,\ () lA-c., ..' \--..X.)......."".._ .' .. stocks, bonds or other securities; and generally to exercise all the rights of security holders of any corporation; (d) To sell, transfer, convey, mortgage, pledge, grant options for sales or exchanges, lease for any period of time or ex- change any property, real or personal, which at any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, at either public or private sale, for such prices, either in cash or for credit, and upon such terms as it, in its sole discretion, may deem wise, and to execute and deliver deeds of conveyance or transfer thereof, without any liability on the part of the purchaser or purchasers, or anyone else dealing with it with respect to my said property, to see to the proper application of the purchase money or proceeds; (e) To renew notes or debts of mine, and to borrow sums of money from any person, including any fiduciary, giving such security therefor, including a pledge or mortgage, as it, in its sole discretion, may deem to be for the best interests of my said estate and trusts; (f) To make settlements and to compromise claims, by or against my estate or trusts, including without limitation, any questions relating to taxes or to any policy of life insurance, on such terms as it, in its sole discretion, may deem wise without the necessity of obtaining any court approval thereof; (g) To make distribution hereunder either in cash or in kind, or partly in each, as it, in its sole discretion, deems wise; (h) In its discretion, to amortize from income premiums paid for investments which are callable, or have a fixed maturity. SEVENTH: I direct that this Last Will and Testament control the distribution of my property irrespective of whether there are ~f\ 11 ,... () ~./'L.~ _ "-..~~.L^'/"_~' -5- , . - .. children born to me or adopted by me subsequent to the execution of this Last Will and Testament. EIGHTH: The words "issue" and "children" whenever used in this Last will and Testament shall include adopted children. NINTH: No interest of any beneficiary under this Will or any Codicil hereto shall be subject to anticipation or to volun- tary or involuntary alienation. .. TENTH: All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the principal of that por- tion of my general estate which does not constitute part of the marital deduction, as if such taxes were expenses of administration without apportionment or right of reimbursement. I authorize my Executor and Trustee to pay all such taxes at such time or times as deemed advisable. IN WITNESS WHEREOF, I have set my hand and seal on this my . -.3 ".r::i day 0 f fl"P,{\ V_2\- Last will and Testament this SIGNED, SEALED, PUBLISHED and) DECLARED by James R. McClure, ) as and for his Last Will and ) Testament, on the day and year) last above written, in the ) presence of us, who, at his ) request, in his presence and ) in the presence of each other,) all being present at the same ) time, have hereunto subscribed) our names as witnesses: ) ) ) ) ) ~~ (j}!~/~-Ie )l / ) ) ) ) ..) "-1_, ,j) ~ t- /1 / j Z",.// ~~-. "7t.i ~) /]"'_.-.!..-' L /'-- /) .. ~ .~. J'. '-1~'>~r'~f{j "(~lA.~A /. :z , 19 7 .5:""" J " .1; ( \" Q,L",,~,~,,~- (SEAL) -6- Register of Wills of Cumberland County, Pennsylvania OATH OF NON-SUBSCRIBING WITNESS Estate of James R. McClure No. ~J..OI-03'lt4 also known as James R. McClure, III , Deceased Heath L. Allen and BridQet M. Whitlev (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that she/he/they was/were familiar with the signature of James R. McCure , testator(rix) of the will presented herewith, and that such subscriber(s) believes the signature on the will is in the handwriting of James R. McClure to the best of such subscriber's knowledge and belief. J--L vtL L. ~ (Signature) 321 N. 28th Street. Camo Hill. PA 17011 (Address) A<-dt;#-)1f ~ (Signa' re) (j 2432 Chadwick Court. Harrisburq, PA 17110 (Address) Sworn to or affirmed and subscribed J g 11t- day of Register of Wills of Cumberland County I Pennsylvania Estate of James R. McClure RENUNCIA TION No. ZJ -01- aCJLf also known as James R. McClure, III , Deceased The undersigned, Lois Copeland, a duly authorized officer of First Union National Bank (successor, by merger, to National Central Bank), the Executor named under the Last Will and Testament of the above Decedent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters be issued to Judith Anne McClure, Decedent's widow. Witness my hand this /;J :t;t )a- (Signature) (Address) (Signature) (Address) Sworn to or affirmed a~ subscribed before me this J 8' f day of Iffrl'J ,2001. A/Alaj b. /:dU)~JY- Notary Public My Commission Expires: ISignature and seal of Notary or other official qualified to administer oaths. ShOw date of expiration of Notary's commission.) NOTE: Renunciations executed outside the Office of Register of Wills are required in some counties to be notarized. Form RW-4 (Dauphin County) - Rev. 9/92 Notarial Seal Nila .0. Grose, Notary Public Harn.sb~rg, Dauphin County My CommIssion Expires June 10, 2002 Member, Pennsylvanra Association of Notanes F CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: James R. McClure, III Date of Death: April 3, 2001 2001-00394 Will No.: To the Register: I certify that notice of estate administration required by Rule 5.6 of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on Aoril 25. 2001: Judith A. McClure, individually and as Administratrix C.T.A., 5020 Kylock Road, Mechanicsburg, PA 17055 James R. McClure, IV, 70 Honeysuckle Drive, Mechanicsburg, PA 17055 Jennifer R. Mathias, 1316 Mountain Laurel Circle, Harrisburg, PA 17101 Christopher T. McClure, 5016 Kylock Road, Mechanicsburg, PA 17055 Allison M. Lesher, 5008 Firethorn Lane, Mechanicsburg, PA 17055 Notice has now been given to all persons entitled thereto under Rule 5.6 (a). Date: April 25, 2001 /1 ,61.' , "'/ L)11 ()liCt J.~~ , -~ ~ ~-, Bridget 1\11. Whitley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963 Harrisburg, PA 17108-1963 Capacity: Counsel for Personal Representatives r IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of James R. McClure, III, deceased, TO: Judith A. McClure, individually and as Administratrix C. T .A. 5020 Kylock Road Mechanicsburg, P A 17055 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, James R. McClure died, on the 3rd day of April, 2001, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Judith A. McClure, 5020 Kylock Road, Mechanicsburg, P A 17055, (717) 697-4105. The Will has been filed with the Office of the Register of Wills of Cumberland County, I Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the undersigned. Date: April 25, 2001 ,"\ . ~~)J{. j'yUR.u/ Bridget f. Whitley, Esq. J Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of James R. McClure, III, deceased, TO: James R. McClure, IV 70 Honeysuckle Drive Mechanicsburg, PA 17055 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, James R. McClure died, on the 3rd day of April, 2001, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Judith A. McClure, 5020 Kylock Road, Mechanicsburg, PA 17055, (717) 697-4105. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, P A 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the undersigned. Date: April 25, 2001 !2. yu yt.l - 1', , '~L~/'t. CJr~ Bridget . Whitley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of James R. McClure, III, deceased, TO: Jennifer R. Mathias 1316 Mountain Laurel Circle Harrisburg, P A 1 7101 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, James R. McClure died, on the 3rd day of April, 2001, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Judith A. McClure, 5020 Kylock Road, Mechanicsburg, PA 17055, (717) 697-4105. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the undersigned. Date: April 25, 2001 ~{/--'~ 111. ,,-j?~ Bridget 'wi. Whitley, Esq. Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of James R. McClure, III, deceased, TO: Christopher T. McClure 5016 Kylock Road Mechanicsburg, P A 17055 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, James R. McClure died, on the 3Id day of April, 2001, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Judith A. McClure, 5020 Kylock Road, Mechanicsburg, PA 17055, (717) 697-4105. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the undersigned. Date: April 25, 2001 /~~ Yt(. >>LtIl. Bridget . Whitley, Esq. d Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative IMPORTANT. NOTICE NOTICE OF ESTATE ADMINISTRATION THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE Whether you will receive any money or property will be determined wholly or partly by the decedent's will. If the decedent died without a will, whether you will receive any money or property will be determined by the intestacy laws of Pennsylvania. BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND PENNSYLVANIA In re Estate of James R. McClure, ill, deceased, TO: Allison M. Lesher 5008 Firethom Lane Mechanicsburg, P A 17055 Please take notice of the death of decedent and the grant of letters to the personal representatives named below. The Decedent, James R. McClure died, on the 3rd day of April, 2001, at Holy Spirit Hospital, East Pennsboro Township, Cumberland County, Pennsylvania. The Decedent died testate (with a Will). The personal representative of the Decedent is Judith A. McClure, 5020 Kylock Road, Mechanicsburg, PA 17055, (717) 697-4105. The Will has been filed with the Office of the Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, PA 17013-3387 Phone number (717) 240-6345. A copy of the Will may be obtained by contacting the undersigned. Date: April 25, 2001 <~ /II. d~4 Bridget . Whitley, Esq. I Keefer Wood Allen & Rahal, LLP P.O. Box 11963, Harrisburg, PA 17108 Telephone (717) 255-8027 Capacity: Counsel and Personal Representative HAND - DELIVERED Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Department 280601 Harrisburg, P A 17128-0601 HEATH L. ALLEN N. DAVID RAHAL CHARLES W RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY, JR. JOHN H. ENOS III GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS DONALD M. LEWIS III BRIDGET M. WHITLEY CRAIG A. LONGYEAR JOHN A. FEICHTEL ANN MCGEE CARBON ELIZABETH J. GOLDSTEIN ~ Attention: rn Dear Mr. Seneca: ~ KEEFER WOOD ALLEN & RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG, PA 17108-1963 PHONE (717) 255-8000 FAX (717) 255-8050 ESTABLISHED IN 1878 OF COUNSEL: SAMUEL C. HARRY WEST SHORE OFFICE: 415 FALLOWFIELD ROAD CAMP HILL, PA 17011 (717) 612-5800 EIN No. 23-0716135 December 18, 2001 WRITER'S DIRECT DIAL: 255-8027 Jeffrey D. Hollenbush, Supervisor Document Processing Section Inheritance Tax Division 0(:; :(6 ~~' c (r ....,.;1. ,. c..... ::z:-:,. z ~ ::0 m I::?, I -.J v Re: Estate of James R. McClure, deceased Cumberland County File No. 2001-00394 Date of Death: April 3, 2001 Social Security No. 161-34-1916 .b:. \0 This firm represents Judith A. McClure, in her capacity as Administrator C.T.A. of the above-referenced estate. On behalf of Mrs. McClure, I hereby request a six (6) month extension of time in which to file the Pennsylvania inheritance tax return for this estate. Additional time is required in order to value the decedent's various assets and to obtain necessary appraisals. The estate has no Pennsylvania inheritance tax liability, according to the information I have at the present time. ~ Thank you for your consideration of this request. w Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: ~ 'm. ..}fk:f~ Bridget M. Whitley, Esq. cc: ~umberland County Register of Wills Judith A. McClure, Administrator C.T.A. . i-, 'Ii~ ;': !I'~ :. ;i!0 ,h, , ~\:i:.:::. : ""', , ~t';)~~jC ;;,~ 7~ ~\;; ';\:'~~t ~., ','. ~ o U -- fA "r/) ~ ~ e- O Q) ~ Q) ..... r/) ~ ::s o 0 ~'€ Q) ::s ...... 0 U U _ "0 >.M: ~....._- ~~o-= ~::Sl:'-: -0__ r/) ..... U _ .~ ~ '"0 < ~ ~<o~~-= . ;... "'C Q)" = U B Q){i.i :: C r/) S ..... - C'j . 5b ::s 1a : ;:;S~UU-= a. ...J ...J ...J <( (l) I ~ <( ,... a:~ ro _)( UJ (l) 0 ~a:<D,... r-O>I'- Zen,... ,... Wf-""<( ...J :J X ll. ...J Z Ocj <2:: ...J aJ a: <( . o >O:J > .aJ o 0 ll. en 0,... cr S N ~ a:: I W U. W W ~ \ \, / t:. ,;2c:J /;/ - /y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ReccrcQEPART~~T 280601 ~RRJSBURG:,!PA 17128-0601 January 7, 2002 .02 JAN 11 P 3 :21 Telephone (717) 787-3930 FAX (717) 772-0412 Law Offices of C:en., Keefer, Wood, Allen & RahaI.LLFCumbu,; 210 Walnut 8t. P.O. Box 11963 Harrisburg, Pa.17108-1963 Re: Estate of James R. McClure File Number 2101-0394 Dear Ms Whitley: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before July 3,2002. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerely, ,r" Jeffrey D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division HEATH L. ALLEN N. DAVID RAHAL CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. .JR. .JOHN H. ENOS m GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE .JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER WAYNE M. PECHT ELYSE E. ROGERS CRAIG A. LONGYEAR DONALD M. LEWIS III BRIDGET M. WHITLEY .JOHN A. FEICHTEL ANN McGEE CARBON ELIZABETH .J. GOLDSTEIN BARBARA A. GALL STEPHANIE KLEINFELTER KEEFER WOOD ALLEN & RAHAL, LLP 210 WALNUT STREET P. O. BOX 11963 HARRISBURG. PA 17108-1963 ESTABLISHED IN IB7B OF COUNSEL: SAMUEL C. HARRY PHONE (7171 255-8000 WEST SHORE OFFICE: 415 F ALLOWFIELD ROAD CAMP HILL. PA 17011 (717) 612-5800 EIN NO. 23-0716135 www.keeferwood.com WRITER'S CONTACT INFORMATION: June 24,2002 (717)255-8027 E-mail Address: bwhitley@keeferwood.com Mary C. Lewis Register of Wills for Cumberland County Cumberland County Courthouse Carlisle, P A 17013 L.c Re: Estate of James R. McClure. No. 2001-0394 Dear Mrs. Lewis: Enclosed for filing, please find the following: 1. Pennsylvania Inheritance Tax Return (Register's copy, no exhibits) 2. Pennsylvania Inheritance Tax Return (Department of Revenue copy, with exhibits) 3. Federal Estate Tax Return (for Department of Revenue) 4. Inventory of Estate (one page) I enclose a check in the amount of $20.00 to cover the $10 filing fee for the Inventory and the $10 filing fee for an inheritance tax return of an insolvent estate. In order to confirm your receipt and filing of these documents, I have enclosed a cover page from each, and I ask that you date stamp this pages and return them to me in the enclosed self- addressed, stamped envelope. Thank you for your assistance in this matter. Very truly yours, KEEFER WOOD ALLEN & RAHAL, LLP By: ~~~ Bridget M. Whitley Enclosure cc: Judith A. McClure (w/enclosures) Register of Wills of Cumberland County I Pennsylvania L-/ INVENTORY Estate of James R. McClure. 111 No. 2001-00394 also known as Date of Death 04/03/2001 , Deceased Social Security No. 161-34-1916 I, Judith A. McClure Personal Representative(s) of the above Estate. deceased. verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Attorney: BridQet M. Whitley v /I.---?C. ,:, ::c;,{~ ,/'. /,:J I' /4'! V/ I.D. No.: 33580 Address: P.O. Box 11963 Dated: v' ?/~>$/j; 'Y-- / / HarrisburQ, PA 17108-1963 Telephone: 717-255-8027 Description Value 28 Shares MONY Group, Inc. 148 Shares Rogele, Inc. 1 % Limited Partnership interest in Me Male Associates, L.P. Uncashed travelers checks Refund from Blue Cross Proceeds of Lincoln National Life Insurance policy paid to Estate Tangible personal property $ 914.90 145,677.88 3, 1 4 1 .00 3,000.00 83.20 25,000.00 500.00 ?; Total: $178,316.98 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW.7 IDauphln County) - Rev. 9/92 c..... REV-1500 EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 It:? cJ:J.. 1../ - If{ - DEPARTMENT OF REVENUE DEPT. 280601 INHERITANCE TAX RETURN FilE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0394 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER , McClure, James R. I 161-34-1916 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 04/03/01 04/05/1942 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER McClure, Judith A. 3. Remainder Return CHECK ~ ,. Original Return ~' Supplemental Return ~ (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) PRIATE 6. Decedent Died Tl:!state 7. Decedent Maintained a living Trust 8. Total Number of Safe Deposit Boxes (AttachcopyJiWill) (AttaCh acopyaf Trust) BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Sch 0) Tl!'$$E!;'!'!QN..MUsteE.coMt>'l$iEp;.,I,l..L.c;\:ltjRii$PPNbii~..(;()ij"ij:$f.ttIALiAAINFQi'lMAij(:)tj$ijQlIU~.$l$..D,i'lil,qi"!lTQ:. NAME COMPLETE MAILING ADDRESS COR- Bridget M. Whitley, Esq. 210 Walnut street RE- FIRM NAME (If Applicable) P.O. Box 11963 SPON DENT Keefer Wood Allen & Rahal, LLP Harrisburg PA 17108-1963 TELEPHONE NUMBER ! (717)255-8027 0.00 I OFFICIAL USE ONLY ,. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 914.-90.1 c_. Croseiy Held Corporation, Par,"ershlp or Sole-Proprietorship (3) 148,818.88 "', 3. 4. Mortgages & Notes Receivable (Schedule D) (4) None , r 5. Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 3,583.20 0 ..' 6 Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None , RECA- PITULA- 7 Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 0.00 a. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H)(9) 10. 11. 12. 13. Deats at Oecede~" Mortgage _'abilities, & Liens (Schedule I) (10) (8) 44,875.00 150,918.66 (11) (12) (13) 153,316.98 Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) Charitable and Governmental Bequests/See 9113 Trusts for which an ejection to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) 195,793.66 (42,476.68) None (14) (42,476.68) SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Lme 14 taxable atthe spousal tax TAX COMPU- TATION rate. or transfers u1derSec. 9'~:3 (a)(1.2) 0.00 X.O 0 (15) 16 Amount of Line 14 taxable at !Ir~eal rate 0.00 X.O 45 (16) 17. Amount of Line 14 taxable at sicimg rate 0.00 X .12 (17) 18. Amount of Line 14 ~axable at COllateral rate 0.00 X .15 (18) 19. Tax Due (19) 20. 0 ICiiECK!ii;RI$!F VOUAIlEREQUE/ttlijGARE!"tJNOQFAI'lQlliiRPAYMEMt! 0.00 0.00 0.00 0.00 0.00 >> BE SURE TO ANSWER ALL QUESTIONS O~.PAGE 2 AND RECHECK MATH<< o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only PA REV-1500 EX (6-00) Page 2 Decedent's Comolete Address: STREET ADDRESS 5020 Kylock Road CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnterestJPenalty (0 + E) 4. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable 10: REGISTER OF WILLS, AGENT . .~t~~~~.~~~!~~..~~~...~8tt8!1~~8G~~~18!~...~~i~l!21!~~!..'~~;j..i!+A.~..~~.~.!8~!i~+~..'!t88~~......'.......',.,.. (3) 0.00 (4) (5) 0.00 (SA) 0.00 (5B) 0.00 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or. . . d. receive the promise for life of elther payments, benefits or care? 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without recei\ling adequate consideration? Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . 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, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on information of which preparer has anv knowledQe. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE /:~-L<':C'/(/ "r/ '7)?/~&?';:'l' 3. 4. Yes No ~ I B ~ ~ o "3 /;'.~o:z-. . / ADDRESS v See Schedule attached SIGNATURE OF PR!i'l'ARER OTHER THAN REPRESENTATIVE ~d..4J ,YJ{. J/U ADDRESS / - rJ ~ DATE I J 3/~7/0.:L on on use [72 P.S. S 9116(a)(1.1)(i)]. For dates of death on or after January 1,1995, the tax rate is imposed on the net value of transfers to or forthe use of the surviving spouse is 0% [72 P.$. S 9116 (a)(1.1)(ii)). The statute rlnp.~ r'Int p'"pmnt a transfer to a surviving spouse from tax, and the statutory requirements for disolosure of assets and filing a tax return are still applioable even if the sur\ll\llr\g spouse ist\'1e only benefiCiary. For dates of death on orafterJuly 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at cleatll to or 101 the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)). The tax rate imposed on the net value of transfers to orfor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P.$.9 9116(1,2) F'2 P.S.g9116(a)(1}]. Tile tax lateimp05ed on the ne'! value of transfers to orforthe use of the decedent's siblings is 12% [72 P.S. 991 16(a)(1.3)]. Asibling is defined, under Section 9102, as an individuai who has at least one parent in common with the decedent, whether by blood or adoption. o PA 15002 NTF 29756 Copyright 2000 Greatland/Nsico LP - Forms Software Only Estate of: James R. McClure 21-2001-0394 The following person(s) are signing the return as representative(s) of the estate: Judith A. McClure 5020 Kylock Road Mechanicsburg, PA 17055 REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure SCHEDULE B STOCKS & BONDS FILE NUMBER 21-2001-0394 All property jolntty-owned with right 01 survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 28 shares MJNY Group, Inc. 914.90 TOTAL (Also enter on line 2, Recapitulation) $ (\t more space is needed, insert additional sheets of the same s'lze) 914.90 7 CPA31 NTF 10905 COPYright Forms Software Only, 1997 Ne1co, Inc. REV-1504 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure SCHEDULE C CLOSELY-HELD CORPORATION PARTNERSHIP or SOLE-PROPRIETORSHIP FILE NUMBER 21-2001-0394 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-propiertorshlp. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 148 shares Rogele, Inc., voting stock, according to the attached appraisal 145,677 .88 2 Limited Partnership 1% Interest in McMale Associates, L.P. (Desert Mountain) . 3, 141. 00 Partnership valuation: the sole assets of the partnership are an undeveloped tract of land located at 40167 N. 107th street, Scottsdale, Maricopa County, Arizona, and a Defe=ed Equity Gold Membership. The lot is valued at its "Full Cash Value" assessment for the year 2001, in the amount of $209,000. The Deferred Equity Gold Membership is valued at its net value of $140,000 (80% of 5175,000). The decedent's limited partnership interest by bock value is $3,490. This figure is further discounted by 10% for lack of marketability and minority interest, to a=ive at the value repcrted. Suppcrting documents attached. TOTAL (Also enter on line 3. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 148,818.88 7 CPA41 NTF T0906 Copyright Forms Software Only, 1997 Nelco, Inc. -'_.,,"'''. ca.lMClN'lEALTH OF PEHNSVt.VANSA INIERITAHCE TAX RETURN RESllIEHT DECEDENT SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT FILE NUMBER 21-01-0394 ESTATE OF Janes R. McClure 1. NaIM of Corpo<ation Rogele, Ine. ~~~ 1025 S. 21st St City HaIrisl:urg Federal Employer 1.0. Number Type of Business 8.1; 1 n; llq Contractor Slate PA Zip Code 17105 Stale of InOOlpCll7lIlOh PA Daleofll1COlllOlllllon 8-4-1961 Total Numbel of Sl1acllholclo... 5 Business Reponing Year . Jl1l.y 2. 3. ProductlSeMce 4. TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting I Non-Voling SHARES OUTSTANDING PAR VALUE OWNED BV THE DECEDENT DECEDENT S STOCK Common 164/2592 2,756 none 148 votinq S 145,677.88 PrefelTed S Provide aI rights and reslrictions perfaining III each class of stock. 5. Was the decedent employed by the Corpo<ation? eg Ves 0 No If yes. Position President Annual Salary $ 400,000 TI/Tle DeYOI8d to Business Full time 6. Was the Corporation indebled 10 the decedent? 0 Ves iJ No If yes, pro....ide amount of indebtedness $ 7. Was there life insurance payable to the corporation Upol' the death of the decedent? il Ves 0 No If yes. Cash Surrender Value S 56,567 Net proceeds payable $ 595,756 OWner of the policy Rogele, Ine. 8. Did the decedent sell or transfer slock of Ihis company within one year prior 10 death or within two years if the date of death was prior to 12-31-82? o Ves g] No If yes. 0 Transfer 0 Sale Number of Shares Transferee or Purchaser Allach a se;..arale sheet for addrtionaltransfers andlor sales. Consideration S Date 9. Was there a written shareholder s agreement in effect allhe time of the decedent s death? If yes, prov'de a copy of the agreemenl o Ves iii No 10. Was the decedent s slock soid? 0 Ves if yes. plO~de a copy of the ag~ment of sale, etc. 11 Was the corporation dissolved Of liquidated after the decedent s death? 0 Ves IKI No If yes. provide a breakdown of distributions received by the estate. induding dates and amounts received. iii No 12 Did the corporation have an interest in other corporations or partnerships? 0 Yes lid No If yes. report the necessary information on a separate sheet. induding a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION MUST BE SUBMITTED YiITH THIS SCHEDULE A. Detailed caiculations used in the valuation of the decedent s slock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years'. C. If the corporation owned real estate. submit a list showing the complete address/as and estimated fair market value/s. If real estate appraisals have been secured, attach copies. O. list of principal stock.holders at the date of death, number of shares held and their relationship to the decedent. E. List of officers. their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. list those dedared and unpaid. G. Any other information relating to the valuation of the decedenl s stock. Schedule C-l Estate ofJames R. McClure File Number 21-01-0394 A. The appraisal submitted includes the calculations used to arrive at the value of the stock. B. The appraisal summarizes financial statements for the year of death and four preceding years. C. Real estate owned by corporation: 543 S. 220d Street, Harrisburg 533 Melrose Street, Harrisburg 535 Melrose Street, Harrisburg 2216 Brookwood Street, Harrisburg 2127 Greenwood Street, Harrisburg 1013 S. 21st Street, Harrisburg 1016 Girard Street, Harrisburg 1018 Girard Street, Harrisburg 1024 Girard Street, Harrisburg 1028 Girard Street, Harrisburg 1027 Girard Street, Harrisburg 1031 Girard Street, Harrisburg Brandy Lane, Mechanicsburg (Hampden Township) Est. FMV: $12,500 Est. FMV: $3,400 Est. FMV: $24,800 Est. FMV: $23,000 Est. FMV: $91,200 Est. FMV: $17,500 Est. FMV: $18,800 Est. FMV: $27,000 Est. FMV: $12,100 Est. FMV: $308,500 Est. FMV: $70,100 Est. FMV: 123,100 Est. FMV: $34,210 D. The principal stockholders, as of the date of death, number of shares held, and relationship to decedent are as follows: James Robert McClure, IV Christopher T. McClure Jennifer R. Mathias Allison M. Lesher 8 voting 8 voting o voting o voting E. Officers and salaries/benefits: James Robert McClure, IV (secretary): Dennis McClure (vice-president): F. No dividends are paid by the corporation 644 non-voting 644 non-voting 652 non-voting 652 non-voting Son Son Daughter Daughter Salary: $71,785 Salary: $80,050 I REV.1S06 EX. 19.0,* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX ReTURN RESIDENT DECEDENT sa . ~ · I:' 0.2 PARTNERSHIP INFORMATION REPORT ESTATE OF Janes R. McClure FILE NUMBER 21-01-394 1. Name of Partnership McMal.e J1.sCU"V""'i;ttes. L.P. Address 5020 Kv10ck Road Date Business Commenced 2-22-2000 Business Reporting Year ncne City M~h;:micshlrg StatePA Zip Gode 17055 2. Federal Employer 1.0. Number none 3. Type of Business Real estate tnldinq ProducUService 4. Decedent was a XI Genera! 0 Limited partner. If decedent was a limited partner, provide initial investment $ 5. PARTNER NAME PERCENT PERCENT BALANCE OF OF INCOME OF OWNERSHIP CAPITAL ACCOUNT A. Janes R. McClure 1% 1% $ 3,150 B. Judith A. McClure 97% 97% 305,550 C. Janes R. McClure, IV 2% I 2% 6,300 D. I I 6. Value of the decedent's interest S $3.141 7. Was the Partnership indebted to the decedent? If yes, provide amount of indebtedness $ 8. Was there life insurance payable ~o the partnership upon the death of the decedent? 0 Yes :KI No If yes, Cash Surrender Value S Net proceeds payable S Owner of the policy DYes :IJ No 9. Did the decedent sell or trars;er an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-82? DYes 5a No i: :es o Transfer 0 Sale Percentage transferred,'sold Consideration $ Transferee or Purchaser Attach a separate sheet fer acdi::onal transfers and/or sales. Date 10. Was there a written partnership agreement in effect at the time of the decedent's death? If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? 0 Yes Xl No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. . . XJ[Yes 0 No DYes jC] No 13. Was the decedent related to any of the partners? If yes, explain Spouse of Judith A. McClure: father of Janes Ii Yes 0 No R. McClure, IV 14. Did the partnership have an ;nterest in other corporations or partnerships? . 0 Yes g] No If yes, report the necessary information on a separate sheet, including a Schedule C.1 or C.2 for each interest. THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's partnership interest. Book va1ue of assets 1ess 10% discount. B. Complete copies of financial s:atements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. l'Ct-lE C. If the partnership owned reai estate. submit a list showing the complete address/es and estimated fair market value/so If real estate appraisals have been secured, attach copies. Included with attacbnents D. Any other information relating :0 the valuation of the decedent's partnership interest. REV-1508 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21~2001~0394 Include proceeds of litigation & date proceeds were received bytl1e estate. All Drop. Jointly-owned with rlaht of survlvorshll:l must be disclosed on Sch. F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 Travelers checks 3,000.00 2 Blue Cross Refund 83.20 3 Tangible personal property 500.00 7 CPA81 NTF t0908 Copyright Forms SOTtware Only, '997 Nelco, Inc. TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,583.20 REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2001-0394 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NO. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF EXCLUSION DECD'S (IF INTEREST APPLICABLE) TAXABLE VALUE 1 'ITust Agreement between James R. McClure, Settlor, and National Central Bank (now known as First Union National Bank), 'ITustee, dated February 3, 1975. 0.00 2 This trust was unfunded during the Decedent's lifetime, but was named beneficiary of various life insurance policies. Rogele, Inc. Retirement Savings Plan, paid to Judith A. McClure as beneficiary. This asset is not taxable as the decedent was age 58 at the time of death 0.00 3 Hartford Life Insurance Company Individual Retirement Account, paid to Judith A. McClure as beneficiary. This asset is not taxable as the decedent was age 58 at the time of death 0.00 7 CPA01 NTF 10910 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 Copynght Farms Software Only, 1997 Nelco, Inc. REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2001-0394 Debts 01 decedent must be reported on Schedule 1. ITEM NO. A. FUNERAL EXPENSES: DESCRIPTION AMOUNT 1 W. Orville Kimmel Funeral Homes, Inc. 1,710.00 2 Funeral Luncheon 6,045.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN No. of Personal Representative(s) Street Address 0.00 City State Zip Year(s) Commission Paid: 2. 3. Attorney Fees Name: Keefer Wood Allen & Rahal, LLP Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant Street Address 30,000.00 0.00 City Relationship of Claimant to Decedent State Zip 4. Probate Fees 120.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7 Attorneys' accrued and anticipated disbursements for estate administration 500.00 8 Executor's out-of-pocket expenses for estate administration 250.00 9 Boles, Grove and Metzger: fee for appraisal of Rogele, Inc. stock 6,250.00 7 CPA11 NTF 1091 1 COPYright Forms Sottware Only. '997 Neico.lnc. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 44,875.00 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF James R. McClure Include unreimbursed medical expenses ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2001-0394 DESCRIPTION AMOUNT 1 Loan to decedent from Rogele, Inc. 111,366.16 2 Lisbeth M. Bonner, $105,300 Note payable dtd 5/19/95, due in 12/31/2004; Date of death balance shown 39,487.50 3 Lower Allen Township Emergency Medical Service 65.00 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 150,918.66 Copyright Forms Software Only, 1997 Nelco Inc. REV-1513 EX. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES James R. McClure No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Judi th A. McClure 5020 Kylock Road Mechanicsburg, PA 17055 FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Surviving spouse 21-2001-0394 AMOUNT OR SHARE OF ESTATE 0.00 ENTER DOLLAR AMTS. FOR DISTRIBS. 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 None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 7 CPA13 NTF ~0913 TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 Copyright Forms Sof~wa'e Only, 19!F Ne!lco.lnt. (If more space is needed, insert additional sheets 01 the same size) REV.t649 EX '11.~11(1) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENl ESTATE OF FILE NUMBER James R. McClure 21-2001-0394 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trus t A (marital) Trust (marital, residual A B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer In thjs estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedenfs survivin souse under a Section 9113 A trust or similar arran emen!. ClESCRIPTION VAlUE Trust A Under Trust Agreement dated February 3, 1975 The federal estate tax marital deduction was computed under the transition rule of P.L. 97-34, sec. 403(e)(3) The amount of the marital deduction is $249,500.00 The trust will be funded with life insurance proceeds, which are exempt from Pennsylvania Inheritance Tax 0.00 Part A Total 0.00 PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE Trust A Under Trust Agreement dated February 3, 1975 0.00 Part B Total (If more space is needed, insert additional sheets of the same size) 0.00 I . . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 January 7, 2002 Telephone (717) 787-3930 FAX (717) 772-0412 Law Offices of Keefer, Wood, Allen & RahaI.LLP. 210 Walnut St. P.O. Box 11963 Harrisburg, Pa.17108-1963 Re: Estate of James R McClure File Number 2101-0394 Dear Ms Whitley: This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before July 3,2002. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Sincerely, Jeffrey D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division \, / h-;2~Y~ ~y BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION OEPT. 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-485 EX AFP (DI-D2) BRIDGET M WHITLEY ESQ KEEFER ETAL PO BOX 11963 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-11-2002 MCCLURE 04-03-2001 21 01-0394 CUMBERLAND 201 JAMES R Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE1 PA 17013 NOTE: To insure proper credit to your accountl submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V:483--EX-j(FP--[oi~-02)-----.-.-NO-ficif-OF--DETE-RMiiiATio1i-AiiD-AS-SE~S-HENT----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF MCCLURE JAMES R FILE NO.21 01-0394 ESTATE TAX DETERMINATION ACN 201 DATE 11-11-2002 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 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 DATEI SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN $11 NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR)I YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) /b- ;2~~-/~ ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG~ PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX BRIDGET M WHITLEV ESQ KEEFER ETAL PO BOX 11963 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-11-2002 MCCLURE 04-03-2001 21 01-0394 CUMBERLAND 101 * REY-1547 EX AFP (01-02) JAMES R Amount Remitted 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 ~ RE-v=is4-j-Ex--AFP--(Ol--02)--No'~ficE-oF-'rtiHEifi;:AifcE-T-AX-APPRAisEMENT~--AL.iOWANCE-OR----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MCCLURE JAMES R FILE NO. 21 01-0394 ACN 101 DATE 11-11-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED If an assessment was issued previously, lines 14, 15 and/or 1&, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: 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. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets U} (2) (3) (4) (5) (6) (7J .00 914.90 148,818.88 .00 3,583.20 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) UO) 44,875.00 150,918.66 UlJ U2} (3) U4} NOTE: US} U6} U7} U8} .00 X .00 X .00 X .00 X NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 153,316.98 195.793 66 42,476.68- .00 42,476.68- 00 = 045 = 12 = 15 = .00 .00 .00 .00 .00 (9)= ." In"'.... IU:-';I:.1r I n {+J DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDIT .00 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 PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) , /6 - c:J~~-I.t.J ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 BRIDGET M WHITLEY ESQ KEEFER ETAL PO BOX 11963 HBG PA, 17108 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 COUNTY ACN *' REV-75' EX AFP (01-02) 02-10-2003 MCCLURE 04-03-2001 21 01-0394 CUMBERLAND 202 JAMES R Allount Rellitted 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 form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~ RE-V =:; 36--EX-AFP-{Or:.-02r----.-.-No-fic'E--oF--DETERMIifA'TIo-ti-AifD-AS-SESS-MENY---------------------- - - - - -- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER .. ESTATE OF MCCLURE JAMES R FILE NO.21 01-0394 ACN 202 DATE 02-10-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) .00 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed .00 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 PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU I1AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) l # l A ~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: James R. Mcclure Date of Death: APril 3. 2003 will No. 2001-00394 Admin. No. Pursuant to Rule 6.12 of the supreme court Orphans' Court Rules, I report the following with respect to completion of the administra- tion of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No xx 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: on or about 6/30/03 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 person- al representative's account is: c. Did the personal representative state an account infor- mally 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: APril 1. 2003 ~Y1,~ 'si gna ure Bridget M. whitley Name (please type or print) Keefer, wood, Allen & Rahal LLP 210 walnut St., P.O. Box 11963 Harrisburg. PA 17108-1963 Address (717) 255-8027 Tel. No. capacity: Personal Representative xx counsel for personal representative \ .., . ..... " ... ~ IN THE MATTER OF THE ESTATE OF JAMES R. McCLURE, III DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2001-00394 RECEIPT, RELEASE, REFUNDING AND INDEMNITY AGREEMENT CONCERNING FINAL DISTRIBUTION OF ESTATE THIS AGREEMENT, made as of the .' /: y1t1 ;.-/ day of May, 2003. WITNESSETH: THE CIRCUMSTANCES leading up to the execution of this Agreement are as follows: 1. James R. McClure (the "Decedent") died testate on April 3, 2001, and Judith A. McClure duly qualified with the Register of Wills of Cumberland County, Pennsylvania as Administrator C.T.A. (the "Executor") of his estate (the "Estate"). 2. Item FIRST of the Decedent's Last Will and Testament, dated February 3, 1975 (the ....Will") provides for the distribution of the Decedent's tangible personal property to his wife, Judith Anne McClure. 3. Shortly after the Decedent's death, the Executor distributed the Decedent's tangible personal property, valued for inheritance and estate tax purposes at Five Hundred Dollars ($500) to the named beneficiary, in satisfaction of her rights under Item FIRST of the Will. 4. The Decedent established an inter vivos trust (the "Trust") by agreement dated February 3, 1975, (the "Trust Agreement") between the Decedent, as Settlor, and National Central Bank as Trustee. National Central Bank was later known as Hamilton Bank, CoreStates Bank and First Union National Bank, and is now known as Wachovia Bank, N.A.(the "Trustee"). .. .... 5. Under SECOND of the Will, the residue of the Decedent's Estate is bequeathed to the Trustee, to be treated as an addition to the principal of the Trust, and held, administered and distributed as provided in the Trust Agreement. 6. The value of the principal and income of the Estate which has not yet been distributed to the Trustee is indicated on the informal account of the Executor which is attached hereto as Exhibit A and incorporated herein by reference. 7. The Trustee desires that the final distribution of the Estate be made without the formality of an accounting in the Orphans' Court Division of the Cumberland County Court of Common Pleas (the "Court"), and the Executor is willing to make such distribution upon the execution of this Agreement. NOW THEREFORE, in consideration of the foregoing and intending to be legally bound hereby, jointly and severally, the Trustee does, for itself, its successors and assigns, hereby agree as follows: 1. The Trustee waives any right which it may have under law to require that an accounting of the Estate be filed with, and approved by, the Court. 2. The Trustee hereby fully releases and discharges the Executor, and each of the Executor's employers, employees, agents, attorneys, advisors, and counselors, and their respective heirs, legal representatives, successors and assigns, from any and all rights, claims, and actions which the Trustee, on its own behalf and on behalf of its successors and assigns now has or may hereafter have against the Executor arising out of the administration of the Estate and the failure of the Executor to file an accounting of such administration with, and obtain the approval of, the Court. 3. The Trustee acknowledges receipt from the Executor of the amounts shown on the Schedule of Proposed Distribution to Beneficiaries of Exhibit A, attached hereto -2- .. .. and incorporated by reference, in full and complete satisfaction of any and all of its respective right, title and interest in and to the Estate. 4. The Trustee hereby agrees to indemnify, save and hold harmless the Executor from and against any and all claims, loss, liability, or damage which the Executor may suffer or to which she may be subjected by reason of the distribution de- scribed in this Agreement. 5. The Trustee covenants and agrees, to the extent of the funds received by it, to refund to the Executor any amount which may hereafter be determined to have been an erroneous or excess distribution. 6. The Trustee consents to the Court exercising personal jurisdiction over it in any suit or action arising out of the enforcement of this Agreement. IN WITNESS WHEREOF, the Trustee, by its duly authorized representative, has executed this Agreement on the date first above written. ATTEST: ~1>~ W ACHOVIA BANK By: .fu~, Vtu:. ~~dLuJ- -3- .. ST ATE OF DELAWARE COUNTY OF fu VII f!J1~ I certify that on Ma .2J ss. , 2003, Janet Pilling Jolles personally appeared before me, a Notary ublic of the State of Delaware, and acknowledged, to my satisfaction, that she is a Vice President of Wachovia Bank, and the person who executed the above instrument, and that she, being authorized to do so, executed the foregoing instrument on behalf of the corporation for the uses and purposes expressed in the instrument. In witness whereof, I set my hand and official seal. [Notarial Seal] JENNIFER SEWNI ~ ~ 'BA J / ILl. NOTARY PUBUC UA-l. STATE OF DELAWARE otary -{ c IIfCMtlnlan EJp1Ies New. 14.200S -4- SUMMARY OF ACCOUNT Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 Page Proposed Distribution to Beneficiaries 15 Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts 1 2 Less Disbursements: Accrued Liabilities Mortgages Payable Notes Payable Other Liabilities Administration Expenses (Prin) Fees and Commissions (Prin) Funeral Expenses (Prin) 3 3 3-4 4 4 4 4 $ 65.00 6,743.07 21,220.00 -6,230.00 215.00 83.20 7,755.00 Balance before Distributions Distributions to Beneficiaries 5 Principal Balance on Hand 6 For Information: Changes in Investment Holdings 7-10 Income Receipts Less Disbursements: Fees and Commissions Income Taxes 11-13 $ 125.00 5.00 14 14 Balance before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand EXHIBIT A .- Fiduciary Acquisition Value $-125,793.79 $ 178,316.98 -50.03 0.00 $ 178,266.95 29,851.27 $ 148,415.68 149,318.88 $ -903.20 $ 1,033.20 130.00 $ 903.20 0.00 $ 903.20 $ 0.00 RECEIPTS OF PRINCIPAL Estate of James R McClure, III As of 05/13/2003 Assets Listed in Inventory (Valued as of date of death) Cash on Hand Uncashed Travelers Checks Closely Held Corporations 148 shares Rogele, Inc. 148 Onits Cornmon Stocks 28 shares MONY Group, Inc. 28 Onits Miscellaneous Property Life Insurance Payable to Estate McMale Associates LP Tangible Personal Property $ 25,000.00 3,141.00 500.00 Refunds Blue Cross Refund TOTAL INVENTORY EXHIBIT A , Page 1 Fiduciary Acquisition Value $ 3,000.00 145,677.88 914.90 28,641.00 83.20 $178,316.98 GA~NS AND LOSSES ON SALES OR OTHER DISPOSITIONS Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 . Page 2 Gain Loss 07/15/2002 Sale of asset: MONY Group, Inc. Gross proceeds: $869.40 Less commission: 16.40 28 Units Net Proceeds Fiduciary Acquisition Value $ 853.00 914.90 Net Loss $ 61.90 10/03/2002 Sale of asset: Evergreen Adjustable Rate Fund Cl C 608.657 Units Net Proceeds Fiduciary Acquisition Value $ 5,844.97 5,849.19 Net Loss 4.22 04/30/2003 Sale of asset: Evergreen Adjustable Rate Fund 497.13 Units Net Proceeds Fiduciary Acquisition Value $ 4,797.30 4,781.21 Net Gain $ 16.09 Total Gains and Losses $16.09 $66.12 Less Gain 16.09 Net Loss $ 50.03 EXHIBIT A DISBURSEMENTS OF PRINCIPAL Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 Accrued Liabilities Lower Allen Township EMS 05/15/2001 Lower Allen Township EMS bill Mortgages Payable Community Banks, N.A. 07/15/2002 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage $ 1,643.20 04/30/2003 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage 4,196.67 04/30/2003 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage 903.20 Notes Payable Note to Lisbeth Bonner 08/28/2001 2nd Quarter 2001 Payment Check number 3001 $ 2,652.50 2,652.50 2,652.50 2,652.50 2,652.50 2,652.50 2,652.50 08/28/2001 3rd Quarter 2001 Payment Check number 3002 11/01/2001 4th quarter 2001 payment Check number 3004 04/01/2002 1st quarter 2002 payment Check number 3006 07/01/2002 2nd quarter 2002 payment Check number 3007 09/24/2002 3rd quarter 2002 payment Check number 3010 01/09/2003 4th quarter 2002 payment Check number 3025 EXHIBIT A Page 3 $ 65.00 6,743.07 DISBURSEMENTS OF PRINCIPAL Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 03/28/2003 1st quarter 2003 payment Check number 3026 Other Liabilities Loan from Judith A. McClure 04/1C/2001 Loan from Judith A. McClure for administration expenses, includng LAT-EMS bill, funeral lunch and probate fee Administration Expenses (prin) 04/19/2001 Register of Wills Probate fee OS/22/2001 First Union National Bank Annual fee for Estate Account Fees and Commissions (Prin) 08/24/2001 Judith McClure - reimbursement for out of pocket expenses of Executor Check number 3003 Funeral Expenses (Prin) 05/07/2001 Hardings Restaurant Funeral Expense 01/29/2002 Reimbursement paid to Judith McClure for funeral expenses Check number 3005 TOTAL DISBURSEMENTS OF PRINCIPAL EXHIBIT A $ 2,652.50 $ 120.00 95.00 $ 6,045.00 1,710.00 Page 4 $ 21,220.00 -6,230.00 215.00 83.20 7,755.00 $ 29,851.27 ~ISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 To: Judith A. McClure Distribution of Tangible Personal Property 04/05/2001 Tangible Personal Property To: Trust U/A dtd 2/3/75 Distribution of Residue to Trust 05/13/2003 148 shares Rogele, Inc. 148 Units 05/13/2003 McMale Associates LP Total for Trust U/A dtd 2/3/75 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES EXHIBIT A $145,677.88 3,141.00 " Page 5 $ 500.00 148,818.88 $149,318.88 Less: Income balance on hand PRINCIPAL BALANCE ON HAND PRINCIPAL BALANCE ON HAND Estate of James R McClure, III As of 05/13/2003 EXHIBIT A Current Value $ 0.00 903.20 $ -903.20 Page 6 Carrying Value $ 0.00 903.20 $ -903.20 INFORMATION SCHEDULES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 Changes in Investment Holdings 28 shares MONY Group, Inc. $ 07/15/2002 Sale of asset: MONY Group, Inc. Gross proceeds: $869.40 Less commission: 16.40 28 Units 914.90 -914.90 Evergreen Adjustable Rate ?und $ 0.00 06/07/2001 Purchase of Asset: Evergreen Adjustable Rate Fund Class C. 1,040.583 Units 10,000.00 07/02/2001 Monthly dividend (reinvested) 3.052 Units 08/01/2001 Monthly dividend (reinvested) 4.705 Units 09/04/2001 Monthly dividend (reinvested) 5.15 Units 10/01/2001 Monthly dividend (reinvested) 3.998 Units 11/01/2001 Monthly dividend (reinvested) 4.475 Units 12/01/2001 Monthly divider,d (reinvested) 4.41 Units 01/02/2002 Monthly dividend (reinvested) 3.954 Units 02/01/2002 Monthly dividend (reinvested) 3.804 Units 03/04/2002 Monthly dividend (reinvested) 3.023 Units 04/02/2002 Monthly dividend (reinvested) 3.394 Units 05/02/2002 Monthly dividend (reinvested) 3.107 Units EXHIBIT A 29.36 45.36 49.65 38.70 43.36 42.69 38.24 36.78 29.23 32.72 30.08 Page 7 $ 0.00 INFORMATION SCHEDULES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 06/04/2002 Monthly dividend (reinvested) 3.234 Units 07/02/2002 Monthly dividend (reinvested) 2.71 Units 08/02/2002 Monthly dividend (reinvested) 3.118 Units 09/04/2002 Monthly dividend (reinvested) 3.238 Units 10/02/2002 Monthly dividend (reinvested) 2.598 Units 10/03/2002 Sale of asset: Evergreen Adjustable Rate Fund Cl C 608.657 Units 11/04/2002 Monthly dividend (reinvested) 1.667 Units 12/03/2002 Monthly dividend (reinvested) 1. 268 Units 01/03/2003 Monthly dividend (reinvested) 1.187 Units 02/04/2003 Monthly dividend (reinvested) 1.226 Units 03/04/2003 Monthly dividend (reinvested) 0.913 Units 04/02/2003 Monthly dividend (reinvested) 0.973 Units 04/30/2003 Sale of asset: Evergreen Adjustable Rate Fund 497.13 Units Blue Cross Refund $ 08/23/2001 Collection of Asset: Blue Shield Refund EXHIBIT A $ 31.27 26.23 30.24 31.34 25.17 -5,849.19 16.17 12.27 11.48 11.84 8.82 9.40 -4,781.21 83.20 -83.20 Page 8 $ 0.00 0.00 INFORMATION SCHEDULES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 Life Insurance Payable to Estate $ 25,000.00 OS/22/2001 Collection of asset: Life insurance payable to Estate -25,000.00 Community Banks, N.A. $108,039.36 07/15/2002 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage -1,643.20 04/30/2003 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage -4,196.67 04/30/2003 Reimbursement to Judith A. McClure for partial payment of Community Banks, N.A. mortgage -903.20 Loan from Judith A. McClure $ 0.00 04/10/2001 Loan from Judith A. McClure for administration expenses, includng LAT-EMS bill, funeral lunch and probate fee 6,230.00 Lower Allen Township EMS $ 65.00 05/15/2001 Lower Allen Township EMS bill -65.00 Note to Lisbeth Bonner 08/28/2001 2nd Quarter 2001 Payment 08/28/2001 3rd Quarter 2001 Payment 11/01/2001 4th quarter 2001 payment 04/01/2002 1st quarter 2002 payment 07/01/2002 2nd quarter 2002 payment $ 39,487.50 -2,652.50 -2,652.50 -2,652.50 -2,652.50 -2,652.50 EXHIBIT A Page 9 $ 0.00 101,296.29 6,230.00 0.00 INFORMATION SCHEDULES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 09/24/2002 3rd quarter 2002 payment 01/09/2003 4th quarter 2002 payment 03/28/2003 1st quarter 2003 payment EXHIBIT A $ -2,652.50 -2,652.50 -2,652.50 Page 10 $ 18,267.50 '"%jl"d~:'=i~ ~5'e;90 .' \:l ;:1. to ~ -::i~'G-oe. ....----~~\:l :J ~~ ~ ~ ~ :J ~l"d ~ ~ 'f~>C;:l~ Ct:>0l.... (0 o I -l .,.... 0lCt:>.... O~~ -l , .... ~ O"l C;:l ~ RECEIPTS OF INCOME Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 tP ~ I-" . 0- aq ro & ~ ~ I-" . ~ ~ Inc. t;r::l a p 0- ~ ::r' a.o~ ~Il:l~~ @.g '"%j (0 ?t~~~ ~>;::.:o~ (1)-"~o ~'"d~"; o >.......(0 o P-O P-~::cl~ 8 S g g a .... P- " $ 12.60 12.87 25.47 idend $ 10.02 23.77 58.85 45.89 42.49 27.38 20.23 12.21 10.20 8.58 6.55 7.51 5.25 5.28 4.89 2.29 1. 74 1. 25 2.87 u~/31/2001 Monthly dividend 06/29/2001 Monthly dividend 07/31/2001 Monthly dividend 08/31/2001 Monthly dividend 09/28/2001 Monthly dividend 10/31/2001 Monthly dividend 11/30/2001 Monthly dividend 12/31/2001 Monthly dividend 01/31/2002 Monthly dividend 02/28/2002 Monthly dividend 03/29/2002 Monthly dividend 04/30/2002 Monthly dividend 05/31/2002 Monthly dividend 06/28/2002 Monthly dividend 07/31/2002 Monthly dividend 08/31/2002 Monthly dividend 09/30/2002 Monthly dividend 10/31/2002 Monthly dividend EXHIBIT A ~ Page 11 -- RECEIPTS OF INCOME Page 12 Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 11/29/2002 Monthly dividend $ 2.93 12/27/2002 Monthly dividend 1.11 ----------- 301.29 Evergreen Adjustable Rate Fund 07/02/2001 Monthly dividend (reinvested) $ 29.36 08/01/2001 Monthly dividend (reinvested) 45.36 09/04/2001 Monthly dividend (reinvested) 49.65 1C/01/2001 Monthly dividend (reinvested) 38.70 11/01/2001 Monthly dividend (reinvested) 43.36 12/01/2001 Monthly dividend (reinvested) 42.69 01/02/2002 Monthly dividend (reinvested) 38.24 02/01/2002 Monthly dividend (reinvested) 36.78 03/04/2002 Monthly dividend (reinvested) 29.23 04/02/2002 Monthly dividend (reinvested) 32.72 05/02/2002 Ivlon thl y dividend (reinvested) 30.08 06/04/2002 Monthly dividend (reinvested) 31.27 07/02/2002 Monthly dividend (reinvested) 26.23 08/02/2002 Monthly dividend (reinvested) 30.24 09/04/2002 Monthly dividend (reinvested) 31.34 10/02/2002 Monthly dividend (reinvested) 25.17 11/04/2002 Monthly dividend (reinvested) 16.17 12/03/2002 Monthly dividend (reinvested) 12.27 01/03/2003 Monthly dividend (reinvested) 11.48 02/04/2003 Monthly dividend (reinvested) 11.84 03/04/2003 Monthly dividend (reinvested) 8.82 EXHIBIT A RECEIPTS OF INCOME Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 04/02/2003 Monthly dividend (reinvested) Total Dividends Interest Estate Checking Account 01/15/2003 Monthly interest 02/13/2003 Monthly interest 03/14/2003 Monthly interest 04/14/2003 Monthly interest Life Insurance Payable to Estate OS/22/2001 Collection of asset: Life insurance payable to Estate Total Interest TOTAL RECEIPTS OF INCOME EXHIBIT A $ 9.40 630.40 $ 0.82 0.37 0.35 0.18 1. 72 $ 74.32 Page 13 $ 957.16 76.04 $ 1,033.20 " .. DISBURSEMENTS OF INCOME Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 Fees and Commissions 08/02/2002 Wachovia Securities Minimum Balance fee 09/04/2002 Wachovia Securities Minimum balance fee 10/02/2002 Wachovia Securities Minimum balance fee 11/04/2002 Wachovia Securities Minimum balance fee 12/03/2002 Wachovia Securities Miminium Balance fee Income Taxes 07/19/2002 Commonwealth of Pennsylvania Department of Revenue Fiduciary Income Tax for FY 2001 Check number 3008 TOTAL DISBURSEMENTS OF INCOME EXHIBIT A $ 25.00 25.00 25.00 25.00 25.00 .. Page 14 $ 125.00 5.00 $ 130.00 . ,. .. Page 15 ~ PROPOSED DISTRIBUTIONS TO BENEFICIARIES Estate of James R McClure, III For Period 04/03/2001 Through 05/13/2003 To: Trust U/A dtd 2/3/75 Distribution of Residue to Trust 05/13/2003 The beneficiary will receive a 100% interest in the estate's residue, representing a portion of the following assets: Community Banks, N.A. Current balance $-101,296.29 $101,296.29 Loan from Judith A. McClure Current balance -6,230.00 $6,230.00 Note to Lisbeth Bonner Current balance -18,267.50 $18,267.50 Total $-125,793.79 TOTAL PROPOSED DISTRIBUTIONS TO BENEFICIARIES $-125,793.79 EXHIBIT A .-'V ./ 6K STATUS REPORT UNDER RULE 6.12 Name of Decedent: James R. Mcclure Date of Death: APril 3. 2001 will NO. 2001-00394 Admin. No. pursuant to Rule 6.12 of the supreme Court orphans' Court Rules, I report the following with respect to completion of the administra- tion of the above-captioned estate: 1. State whether administration of the estate is complete: Yes-2L- 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 x b. The separate orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account infor- mally to the parties in interest? Yes x 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: January 30. 2004 1.- .,/},-,. )it. ~ ~ Bridget M. whitley Name (please type or print) Keefer, wood, Allen & Rahal LLP 210 walnut St., P.O. Box 11963 Harrisburg. PA 17108-1963 Address (717) 255-8027 Tel. No. capacity: personal Representative xx counsel for personal representative