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Home My WebLink About01-0395 CUMBERLAND COUNTY, PENNSYL VANIA PETITION FOR GRANT OF LETTERS Estate of TROGNER, EMMA B. No. ~J -0 , - .3 95 also known as E M 111 Y r I!. 0 (;; N!.~ I? , Deceased Social Security No. 204-12-0532 BLAIR S. TROGNER, SR. AND JOHN S. TROGNER, JR. Petitioner(s), who is/are 18 years of age or older. apply)ies) for: (COMPLETE "A" OR "B" BELOW:) [iJ A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut ORS Decedent, dated JANUARY 4, 1996 and codiciJ(s) dates N/A named in the Last Will of the State relevant circumstances, e.g.. renunciation, death of executor. e,tc Except as follows, Decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the documents offered for probate: was not the victim of a killing and was never adjudicated incapacitated: o B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse (if any) and heirs: I Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional she~ts if necessary. Decedent was domiciled at death in CUMBERLAND County, Pennsylvania. with his/her last family or principal residence at 507 BRIDGEVIEW DRIVE, LEMOYNE, P A (list street, number and municipality) Decedent, then 75 years of age, died MARCH 8 ~, at 507 BRIDGEVIEW DRIVE, LEMOYNE, P A (Location) Decedent 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 ........................................................................................ $ Total ...... ..................................... ........ .................................................................. $ 800,000.00 800,000.00 Real Estate situated as follows: Wherefor, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the 'appropriate form to the undersigned: Typed or printed name and residence BLAIR S. TROGNER, SR. 4 SENTRY POINT ROAD, LEMOYNE, PA 17043 JOHN S. TROGNER, JR. 288 OLD FORT ROAD, LEMOYNE, PA 17043 /~ -';{cl6-- / Oath of Personal Representative Commonwealth of Pennsylvania County of CUMBERLAND COUNTY, PENNSYL VANIA The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this 18th /' day of ~ 2001 DECREE OF REGISTl:R Estate of TROGNER EMMA B also known as TRCX;NER, EMm Social Security No: 204-12-0532 Deceased No. 21-2001-395 Date of Death: MARCH 8, 2001 AND NOW, APRIL 19TH ,D 2001 , in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters IZl Testamentary 0 of Administration are hereby granted to BLAIR S. TROGNER, SR. AND JOHN S. TROGNER, JR. ((c.t.a.. d.b.n.c.t.; pendente lite; durante absentia; durante minoriate) in the above estate and that the instrument(s), if any, dated JANUARY 4, 1996 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters .................................... $ 445.00 Short Certificates(s) ....}q...... Renunciation ................. J...... Extra Pages ( 14) ............... I. T. R. ............... ............... ........ JCP Fee................................. Inventory ... .... ..... .......... .......... Other..................................... . $ 30.00 $ $ $ $ $ $ $ 5.00 42.00 5.00 Attorney: DEAN A. WEIDNER, ESQUIRE 1.0. No: 06363 Address: WIX, WENGER & WEIDNER, PO BOX 845 HARRISBURG P A 17108-0845 Telephone: 717 234-4182 DATE FILEp: APRIL 1 R ?001 TOTAL .............................$ 527.00 IIJAILED LETTERS TO ATTORNEY DEAN A. WEIDNER 1 n':; <'/(1' f,lJ-'\,' q/Qf, This is to certify that the information here given is correctly copied from an original certificate of death du!~ filed with me as Local Registrar.' The original certifIcate will be Forwarded to the State Vital Records Office for permanent fIlmg. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. 4fIi-m;;7h/;~ ,{.lili(~\ ~\iJ!Fjf~-;;-__ //~/ "<~~\ !/~~! . !ti'~", \~\ I~~! .. \~~ ~ C) ~ trii!''' .:' i,i;: ~ ~ u~ .-'~'jLf " .; ~ \\ *\~','.~-'..'-'-~' *;fl \* /~\\\ ~-:.~,., /~\\ ---.,.Af,?jil~---\~~Ii ---J-_/"EN1 \\ IIIII,!!-~ "///'2!f..~ /~~. . . f~:<' (-'1/ .... L.....,.'\, Jf:..J L~;c.II~"Reg'isl-iaf:~.~t" tee for thiS certitiClre, $2.00 ., i./ P 7178433 MAP t 1(\, \ 2 2001 Date 21-2001-395 ltv 2/87 COMMONWEALTH OF PENNSYLVANIA. OEPARTMENT OF HEALTH. VITAL RECOROS CERTIFICATE OF DEATH ~ sex Female STATE FilE NUMBER SOCIAL SECURITY NUI.4BER NAME OF OECEDENT (Firsr Middle, lasl) 1. 3.204 - 12 - 0532 DATE OF DEATH .Mcnlt1, Da~. '_, .. March 8,2001 75 Yrw, BIRTHI'UCE (c.1'; and PlACE OF OEATH (Ctoeck 0I'ly OM! -- _ .nSlruel""", on orne. """I Stale'" f Cf"'9" Count'YI HOSPITAL: Stroudsburg Pa Inpat..n, 0 ER/Oulpatl.nt 0 DOA 0 7. ... FAC1LI1"l' NAME (" not "lSl'MIOn, glV<l slreel and numbef. ~,IyIO -5. .II COUNTY Of OEAJ'H . ~ Cumberland .... Ie. Lempyne White DECEDENT'S USUAl occumlOH ~~~~o:::::~=r .;llL ousewlre lib. DECEDENT'S MAIlING ADOAESS (Sl'M. Cllync-.. SlaIa. Zip Code) 507 Bridgeview Drive '" Lanpyne, Pa 17043 fR'HER'S NAME (Fit II. MtOdIe, Last) 'I. John I. Blair INFORMANT'S NAME (l ypalPrinll 2000. John S. TI; ner Sr. METHOOOf OISPOS1~ O BurieI ~ C'.....'ion 0 Dor.m OIlIer (Specilyl 21L WAS OECEDENT EVER IN U.$, AAMEDFORCES? VuD ~ MAAITAl STATUS. MamecI "'e_loIarried. Wi_. on.orc.d ($pec"Yl SURVIVING SPOUSE '" ""'e. QN8 mal(lltn name) 12. DECEDENT'S ACTUAl RESIDENCE (See "'SltuCl>Ona on 01__1 17e. St.,. Pa Ie. 17C.o .... ~ IiYed In 1Wp. Int. Coun Did '**lent live III e Cumberland 1Ownahip? 17dJ ~~=oI MOTHER'S NAME Ihst, Modd1e. Malden Surneme) Lem:>yne cily/lloro DATE Of OI8f'OSITION (Monlh, Oay. __I o 21b.March 12,2001 RSON ACTING AS SUCH LICENSE NUM8ER Ia. 011654-L _OlATE CAUH (F'naI .,...... 01 COllClt\OOn '-.g1ll0Mltl)- b#AS~O~E~: DUe 10 (OR AS A CONSEOUENCE ~: 21. I Approximete l="=': I I t No~ PART II: 0lIlet signille.lnt condiIione conlriIlullng to death. bUt - tHUIting in the uncIerlyi"li1""" ~ in PAAT I. ~.. concIiIiont iI any, IMding to ommecIiale -.e. e- UNDERLYING CAUSE (Odaau 01 ....y '1haI__~ ,-...ng III <leelhllAST DUE 10 (OR ASA CONSEOUENCE~' WAS AJo/ AUTOPSY PERFORMED? cl WERE AUlOPSY FINDINGS AYUlA8lE PRIOR 10 COMP\.ETION OF CAUSE Of DERH? MANNER OF DEATH DATE OF INJURY (Month. a.y, _I TIME OF INJURY INJURY AT WOAK? DESCRIBE HOW INJURY OCCURRED. _..... [3--' D o Honucicle o o o PlACE OF INJURY. AI home, ter';.O:;.et.tacto<v. olllce builclillQ. etc. ISpecIM ]Cle. ...0 NoD AcCoclent Pendtng ''''''''igation ...0 No Y.. 0 NoD Suicide Could flOC boo determ,r>ecl M. 3Oc, g ~~~ l~l~lJI o 31b. LICENSE NU R o 31 . ,teL) O'lJ70t...L 31d. NAME AJo/D ADDRESS OF PERSON WHO COMPlETED CAUSE OF DEATH (11em 27) Type Of Vrint A ..;;..) C -=t +r:iCASC ~I~ " o 32, O.lnql {.-t-C_ct f~ 110 I DATE FILED (Monlh 04)Year I 34. g I~IPI I 2IL 2Ib. CERTIFIER IChecl< only onel 'c:aRT1I'Y1NG PHYSICIAN (Physrc_ cerlllyong cause d death ""'e~ dnolhet phys.c>an has ptonOlJncec:l death ana compleled Item 23) To... .... 0' lIlY knowledge. deeth occ:uned _10 ... CluM(&1 and menn., ee &'e_. . . . . . . . . , , . . . . . , . , . . . . . , ~. "PROMOUttCING AJo/D CERTIFYING PHYSICIAN (Physooan !>olh ;J<onounCing <lealh and cert,ly"'ll 10 cause of deathl To'" bee1 0' my knowled{le. del'" occurred "'the _. de'e. and piece. and clue '0 lIMo ceu..(aland mennar e& a'e'ed .UEDICAL EXAMINER/CORONER On u.. be"e 0' e.eminallon end/Of lnvestlga'ion. in my opinion. deeth occu"ed el 'he time, dete, and place, and due to the ceuse(sland noann.. ee s'eled.. . . . . . . . . , . . ' . . . . . . . . . . . , . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , n.. REGISTRAR'S SIGNATURE AND NUMBER ~ 1-.01- 3q5 LAST WILL AND TESTAMENT OF EMMA B. TROGNER I, Emma B. Trogner, of Silver Spring Township, Cumberland County, Pennsylvania, which I hereby declare to be my domicile, make this will, hereby revoking all my former wills and codicils. Article One sDecific Beauest of Tanaible Personal Proper tv Sl.l I bequeath to my husband, John S. Trogner, Sr. (hereafter "My Husband"), if he shall survive me, all my tangible personal property, including, by way of illustration and not by way of limitation, my household furniture and furnishings, paintings, books, automobiles, jewelry and personal effects. Sl.2 If My Husband does not survive me, I bequeath all of my tangible personal property to my children who survive me in equal shares to be divided among them as they may agree. In the event my children cannot agree, I direct my executor to distribute my tangible personal property to my children in as nearly equal shares as possible. Sl.3 To the extent possible, I bequeath any policies of insurance covering specific items of my tangible personal property to the beneficiary entitled to the specific item of property. Sl.4 I direct that the expenses of storing, packing, shipping, insuring and delivering any such property to the beneficiary entitled thereto shall be paid as an administrative expense of my estate. Article Two Marital Bequest/Credit Trust S2.1 upon my death, I direct that my Executor divide the residue of my property, real, personal and mixed, not disposed of in any preceding portions of my will into two parts identified as the Marital Bequest and the Credit Trust as more fully identified hereinafter. The Marital Bequest shall comprise and be equal to the maximum marital deduction allowable to my Page 1 of 14 Pages estate pursuant to the Internal Revenue Code (the "Code"), reduced by: (a) any other amounts allowable to my estate as a marital deduction; and (b) any amount needed to increase my taxable estate so that the federal estate tax imposed thereon will equal all credits available against such tax (other than for state death taxes designed to claim the credit under S2011 of the Code). The Marital Bequest shall only include assets which qualify for the marital deduction, valued at the date of distribution, and which, to the extent other assets are available, shall not include assets for which a foreign death tax credit is available. All assets not specifically bequeathed or not included in the Marital Bequest under this Article Two shall be included in the Credit Trust. S2.2 I give, devise and bequeath the Marital Bequest to My Husband, John S. Trogner, Sr., and direct that my Executor pay such amount, outright, to My Husband. In the event My Husband does not survive me, I direct my Executor to add the assets of the Marital Bequest to the Credit Trust for distribution by my Trustee in accordance with the remaining provisions of this will. Article Three Credit Trust S3.1 I give, devise and bequeath to my Trustee, herein named, the assets constituting the Credit Trust to be used for the benefit of My Husband and My Children, or their issue, in trust, in accordance with the provisions of this Articles Three, Four and Five hereof. S3.2 The Trustee shall have, hold, manage, invest and reinvest the principal of the Credit Trust, collect the income and pay over the net income in no less than quarterly installments to My Husband, John S. Trogner, Sr., if he is living. S3.3 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the Trust property as the Trustee, in the Trustee's discretion shall from time to time deem necessary or proper for My Husband's health, Page 2 of 14 Pages maintenance and support, taking into consideration other available funds including his individual assets. S3.4 The Trustee shall also distribute to My Husband, upon written request from My Husband, principal of the Trust property not exceeding $5,000.00 per year or 5% of the Trust principal per year, whichever is greater, provided, however, that such annual distribution shall not be cumulated. S3.5 Upon the death of My Husband, or if My Husband predeceases me, then, upon my death, my Trustee shall divide the principal of the Trust into as many shares or parts as there are then living Children of mine and then deceased Children of mine represented by then living issue. My Trustee shall distribute all such shares outright to my living Children who survive me, or their issue, per stirpes, except the share which would go to my son, steven A. Trogner (if he survives My Husband and me). If my son, steve A. Trogner, survives My Husband and me, my Trustee shall hold his share as a separate Trust fund for the benefit of my said son, steven A. Trogner and his issue, in accordance with the provision of Article Four hereof. Notwithstanding the foregoing provisions, if any Child of mine predeceases me and is represented by then living issue, then that share which would have gone to such Child shall be distributed in accordance with the provisions of Article Five of this Will. Artiole Four Trust for steven A. Troqner S4.1 I give, devise and bequeath one equal share of my estate established in accordance with the provisions of Section 3.5 0 my will to my Trustee herein named, or I direct that such property be held in continued trust, as the case may be, for the benefit of my son, steven A. Trogner, in trust, in accordance with the following provisions of this Article Four. S4.2 While my son, steven A. Trogner, is under fifty- five (55) years of age, the Trustee shall have, hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of my son, steven, Page 3 of 14 Pages so much of the net income and, if the net income is insufficient, so much of the principal of the Trust property as the Trustee, in the Trustee's reasonable discretion, shall from time to time, deem necessary or proper for steven's health, maintenance, support and welfare. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the Trust property. S4.3 At any time after steven A. Trogner attains forty-five (45) years of age, the Trustee shall, upon receipt of a written request from my son, steven, distribute to or for the benefit of my son one third (1/3) of his share of the principal of the trust property. S4.4 At any time after steven A. Trogner attains fifty (50) years of age, the Trustee shall, upon receipt of a written request from steven A. Trogner, distribute to or for the benefit steven A. Trogner one-third (1/3) of the principal of the trust property or if the Trust is established on or after his fiftieth (50th) birthday, such sums as do not exceed two-thirds (2/3) of his share of the principal of the trust property as constituted on the establishment thereof. S4.5 At any time after steven A. Trogner attains fifty-five (55) years of age, the Trustee shall, upon receipt of a written request, distribute to him all of the principal and income of his Trust. S4.6 If steven A. Trogner dies before the complete termination and distribution of his Trust, the Trustee shall distribute the property then held in Trust for steven to his then living issue, per stirpes, or if none, to my living issue per stirpes, subject, however, to being held in continued trust in accordance with the provisions of Article Five hereof. S4.7 Notwithstanding the preceding provisions of this Article Four, my Trustee shall not be required to make any distribution to my son, steven A. Trogner, in the event the Trustee determines, in his reasonable discretion, that making Page 4 of 14 Pages such a distribution will be detrimental to steven A. Trogner's health or welfare. Article Five Trust for the Issue of Mv Deceased Children S5.1 For any Trust established for the benefit of the issue of a deceased child of mine, if any beneficiary is entitled to receive a mandatory distribution of property from my estate or from any trust created by this will and is under thirty-five (35) years of age, I devise and bequeath such property to my Trustee, herein named, or I direct that such property be held by my Trustee in continued trust, as the case may be, for the benefit of such beneficiary, in trust, in accordance with the following provisions of this Article Five. S5.2 While each such beneficiary is under twenty-five (25) years of age, the Trustee shall have, hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall apply to or for the benefit of such beneficiary so much of the net income and, if the net income is insufficient, so much of the principal of the trust property as the Trustee, in the Trustee's discretion, shall from time to time deem necessary or proper for such beneficiary's health, maintenance, support and complete education. The Trustee shall annually accumulate any net income not so distributed and add the same to the principal of the trust property. S5.3 After such beneficiary attains twenty-five (25) years of age, the Trustee shall continue to hold, manage, invest and reinvest the trust property, shall collect the income thereof and shall distribute the net income in quarter-annual installments, or more frequently if the Trustee deems it advisable, to or for the benefit of such beneficiary. S5.4 In addition to the foregoing, at any time after such beneficiary attains twenty-five (25) years of age, the Trustee shall, upon receipt of a written request from such beneficiary, distribute to or for the benefit of such beneficiary one-third (1/3) of the beneficiary's share of the principal of the trust property. Page 5 of 14 Pages S5.5 At any time after such beneficiary attains thirty (30) years of age, and prior to attaining thirty-five (35) years of age, the Trustee shall, upon receipt of a written request from such beneficiary, distribute to or for the benefit of such beneficiary one-third (1/3) of the beneficiary's share of the principal of the trust property or if such beneficiary's trust is established on or after his or her thirtieth (30th) birthday, such sums as do not exceed two-thirds (2/3) of the beneficiary's share of the principal of the trust property as constituted on the establishment thereof. S5.6 At any time after such beneficiary attains thirty-five (35) years of age, the Trustee shall, upon receipt of a written request from such beneficiary, distribute to such beneficiary all of the principal and income of his or her trust. S5.? If such beneficiary dies before the complete termination and distribution of his or her Trust, the Trustee shall distribute the property then held in trust for such beneficiary to the beneficiary's then living issue, per stirpes, or if none, to my living issues per stirpes, subject, however, to being held in continued trust in accordance with the provisions of Articles Three, Four and Five. If at the time of my death My wife has predeceased me and I have no living issue, the property shall be held and distributed pursuant to S5.8 below. S5.8 If I am not survived by My Wife or living issue, or if My Children die before the complete termination of their respective trusts and are not survived by living issue, the Trustee shall collect the remaining principal and interest of the Trust(s) and distribute the principal and interest of the Trust(s) to such person(s) and in such proportions as would be entitled to receive my estate had I then died intestate, a resident of Pennsylvania. Article six Definitions S6.1 As used in this Will, the following terms shall have the following meanings: Page 6 of 14 Pages S6.1.1 "My Children" shall mean my children, John s. Trogner, Jr., Blair S. Trogner, steven A. Trogner and Kristen T. Barr and any other children of my marriage to John S. Trogner, Sr., natural or adopted. S6.1.2 "My Issue" shall mean My Children and their descendants, natural or adopted. Article Seven ADDointment of Fiduciaries S7.1 I appoint My Husband as Executor of this will. If My Husband is unable or unwilling to act or continue to act, for any reason whatsoever, I appoint my sons, Blair S. Trogner of Mechanicsburg, Pennsylvania and John S. Trogner, Jr., of Mechanicsburg, Pennsylvania to serve as my Successor Co- Executors. In the event of the death, resignation, refusal or inability of either Co-Executor to serve, the remaining Co- Executor shall serve alone as Executor. All references herein to the "Executor" shall mean my originally appointed Executor or my Successor Executors, as the case may be. S7.2 I appoint My son, Blair S. Trogner of Mechanicsburg, Pennsylvania and my son, John S. Trogner, Jr., of Mechanicsburg, Pennsylvania to serve as Co-Trustees of any trust created by this will. In the event any of my Co-Trustees are unwilling or unable to serve as Trustees, the remaining Trustee(s) shall serve hereunder as Successor Co-Trustees. The Last surviving Co-Trustee shall have the authority to designate an additional trustee, including a bank or trust company, to act as a successor. All references herein to the "Trustee" shall mean the originally appointed Co-Trustees or the Successor Trustee or Co-Trustees, as the case may be. S7.3 I appoint the Trustee then serving hereunder as Guardian of the estates of any minor beneficiaries under this will, including the proceeds of any life insurance on my life payable to such minors and any other property, rights or claims with respect to which I am entitled to appoint a guardian and have not otherwise specifically done so. The Guardian shall have full authority to use such assets, both principal and income, in any manner the Guardian shall deem advisable for the best interests of the minor, including college, university and Page 7 of 14 Pages graduate education, and professional, vocational or technical training, without securing a court order. S7.4 If at the time of my death I am serving as a custodian of any Uniform Transfers to Minors Act or Uniform Gifts to Minors Act account and have the right to appoint my successor, I appoint My Husband as my successor. Article Eiqht Power of Fiduciaries S8.1 No fiduciary under this will shall be required to post bond or other security for the faithful performance of the fiduciary's duties. S8.2 Any such fiduciary shall have the following powers, in addition to those given by law: S8.2.1 To invest in, accept and retain any real or personal property, including bonds, notes, money market funds, general and limited partnership interest, mortgages, and the stock of a corporate fiduciary or its holding company, without restriction to legal investments; S8.2.2 To sell, exchange or partition either at public or private sale and upon such terms and conditions as my fiduciary may deem advantageous to my Estate or a Trust, any or all real or personal estate or interest therein owned by the Estate or a Trust severally or in conjunction with other persons or acquired after my death by my fiduciary and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust, and without obligation of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales; also, to make, execute, acknowledge and deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon my fiduciary in my Will; S8.2.3 To enter into and execute agreements of sale and long-term leases and ground leases for any duration; to hold, subdivide, improve and develop real property; to continue, terminate or refuse to renew any existing leases, agreements, mortgages or other encumbrances; to settle, compromise, negotiate, arbitrate, litigate or otherwise dispose of disputes concerning real property without court approval; to form and enter into partnerships (general and limited) and corporations; and to vote interests or shares therein; S8.2.4 To mortgage, create a security interest in, pledge, or hypothecate; to exchange or lease (including lease for a period extending beyond the term of the Trust created by this Will); or to license, publish or otherwise dispose of any shares, notes, securities, real estate, minerals, literary and other Page 8 of 14 Pages trust property upon such terms, cash or credit, or both, as the fiduciary may deem advisable; S8.2.5 To make application for licenses and other documents to the proper local or state agencies, boards and bureaus; S8.2.6 To employ agents, accountants, attorneys, property managers, appraisers, contractors, engineers, architects, surveyors, real estate consultants, brokers and assistants and to pay their fees and expenses, as the Trustees may deem necessary or advisable to carry out the provisions of the Trust created by this Will; S8.2.7 To participate in any reorganization, consolidation, merger or dissolution of any partnership, or corporation, the stocks, bonds or other securities of which may be held at any time as part of the Trust property, and to receive and continue to hold any property which may be allocated or distributed to the fiduciary by reason of participation in any such reorganization, consolidation, merger or dissolution; S8.2.8 To vote any shares of stock which form a part of my Estate or a Trust and to otherwise exercise all the powers incident to the ownership of such stock; S8.2.9 To assign to and hold in a Trust an undivided portion of any asset; S8.2.10 To borrow money from any person, including any fiduciary acting hereunder if such loans are upon reasonable commercial terms, and to mortgage or pledge any real or personal property; S8.2.11 To hold shares of stock or other securities in nominee registration form, including that of a clearing corporation or depository, or in book entry form or unregistered or in such other form as will pass delivery; S8.2.12 To engage in litigation and to compromise, arbitrate or abandon claims without court approval; S8.2.13 To make distributions in cash, or in kind or partly in each, at current values, allocating specific assets to particular distributees on a non-pro rata basis, and for such purposes to make reasonable determinations of current values; S8.2.14 To make elections, decisions, concessions and settlements in connection with all income, estate, inheritance, gift or other tax returns and the payments of such taxes, without obligation to adjust the distributive share of income or principal of any person affected thereby; S8.2.15 To join with My Husband or his personal representative in the filing of a joint income tax return for any period for which such a return may be permitted, without requiring her or her estate to indemnify my estate against liability for the tax attributable to her income, and to consent, for federal gift tax purposes, to having gifts made by My Husband during my lifetime treated as having been made half by me; S8.2.16 To allocate, in the Executor's sole and absolute discretion, any portion of my exemption under Page 9 of 14 Pages section 2631(a) of the Internal Revenue Code (which statutory exemption is presently $1,000,000.00), to any property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death; S8.2.17 To disclaim in whole or in part any interest I may have in any estate if the Executor deems such disclaimer to be in the best interests of my estate and beneficiaries thereof; S8.2.18 To merge, after the death of My Husband, any trust created hereunder with any other trust or trusts created by me or My Husband, under will or deed, if the terms of any such trust are substantially similar and are held for the primary benefit of the same persons, and if such merger shall not cause an adverse income, estate or generation-skipping transfer tax consequence; S8.2.19 To terminate, following the death of My Husband any trust created herein, the principal of which is or becomes too small in the Trustee's discretion to make the establishment or continuance of the trust advisable, and to make immediate distribution of the then remaining trust property to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property, in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. The receipts and releases of the distributees will terminate absolutely the right of all persons who might otherwise have a future interest in the trust, whether vested or contingent, without notice to them and without the necessity of filing an account in any court; S8.2.20 To make distributions of the principal of the Trust to a beneficiary other than My Husband prior to the dates provided herein or to loan principal to such beneficiary, at the Trustee's discretion, in order to assist the beneficiary in the purchase of a principal residence or to assist the beneficiary in starting or acquiring a business. Article Nine provision for Taxes S9.1 All estate taxes, inheritance taxes, transfer taxes and other taxes of a similar nature payable by reason of my death to any government or subdivision thereof upon or with respect to any property sUbject to any such tax, and any . penalties thereon, shall be paid by the Executor out of the principal of that portion of my estate disposed of by Article Three of this Will, and all interest with respect to any such taxes shall be paid by the Executor out of the income or principal or partly out of the income and partly out of the principal of such portion of my estate, in the absolute discretion of the Executor, without reimbursement from or Page 10 of 14 Pages apportionment among the beneficiaries, recipients or owners of such property for any such taxes, penalties or interest; provided, however, the Executor shall not pay any such taxes, penalties or interest attributable to any property included in my estate solely because of a power of appointment thereover which I possess but have not exercised or any qualified terminable interest property; provided further, however, the Executor shall not pay any supplemental federal estate tax, or any penalties or interest related thereto, imposed by section 4980A(d) of the Internal Revenue Code, which supplemental federal estate tax, together with any penalties or interest related thereto, shall be borne by the recipients of the qualified plan benefit (including my estate if it is a recipient of any such benefit) giving rise to such supplemental federal estate tax in proportion to the respective interest therein; provided, however, that no such taxes, penalties or interest shall be paid from the assets of any portion of the Marital Bequest made in Article Two which is elected to qualify for the federal estate tax marital deduction. Article Ten provision for Debts and Expenses SlO.l I direct that any of my legally enforceable debts, any expenses of my last illness, funeral and burial, and any of the administrative expenses of my estate, shall be paid from the principal of that portion of my estate disposed of by Article Three of this Will; provided, however, that no such debts or expenses shall be paid from the assets of any portion of the Marital Bequest made in Article Two which is elected to qualify for the federal estate tax marital deduction. Article Eleven Miscellaneous provisions Sll.l As used in this Will, the terms "Internal Revenue Code" and the "Code" shall mean the Internal Revenue Code of 1986, as amended from time to time, or the corresponding provisions of subsequent law. S11.2 If any beneficiary under this will and I die under such circumstances that it is impossible to determine which Page 11 of 14 Pages of us survived, or if any such beneficiary shall fail to survive me for ninety days, it shall be conclusively presumed and this will shall be construed as if such beneficiary predeceased me. S11.3 Whenever a discretionary distribution of net income or principal is permitted pursuant to any trust created by this Will, if such distribution may be made in whole or in part to a person who is then a trustee of such trust, such person may not participate in any way in the decision whether to make such distribution. No Trustee who is under a legal obligation to support a beneficiary of a trust created hereunder shall participate in the exercise of any discretion granted to the Trustee of that trust to distribute net income or principal in discharge of that legal obligation. Furthermore, no Trustee shall enter into any reciprocal arrangement with any other Trustee for the purpose of indirectly exercising a power prohibited hereunder. Sll.4 Whenever the Executor or Trustee is directed to distribute property to or for the benefit of any beneficiary who is under (a) twenty-five years of age, or (b) a legal disability or otherwise suffers from an illness or mental or physical disability that would make distribution directly to such beneficiary inappropriate (as determined in the Trustee's sole discretion exercised in good faith), the Trustee may distribute such property to the person who has custody of such beneficiary, may apply such property for the benefit of such beneficiary, may distribute such property to a custodian for such beneficiary, whether then serving or selected and appointed by the Trustee (including the Trustee), under any applicable Uniform Transfers to Minors Act or Uniform Gifts to Minors Act, may distribute such property directly to such beneficiary's estate, or may distribute such property directly to such beneficiary (except if any of the conditions hereinbefore described in (b) apply), without liability on the part of the Trustee to see to the application of such property. This provision shall not in any way operate to Page 12 of 14 Pages suspend such beneficiary's absolute ownership of such property or to prevent the absolute vesting thereof in such beneficiary. Sll.5 Except as otherwise may be provided in this Will, during the continuance of any of the trusts created under the provisions of this Will, and thereafter until the property is distributed to and received by an beneficiary hereunder, the principal sums thus held in trust for any beneficiary, respectively, and the income thereof shall not be subject to or liable for any contracts, debts, engagements, liabilities or tort of such beneficiary now or hereafter made, contracted, incurred or committed, including, without limitation, attachment, levy and seizure by any creditor, spouse, assignee, trustee or receiver in bankruptcy, but shall be absolutely free from the same, and such beneficiary shall have no power to sell, assign, anticipate, or encumber all or any part of the principal sums of such beneficiary's interests therein, respectively, or the income thereof. S11.6 A corporate fiduciary shall be entitled to receive compensation for its services hereunder in accordance with its schedule in effect when the services are performed, but not in excess of such compensation as would be provided by a court of competent jurisdiction. An individual fiduciary shall be entitled to receive reasonable compensation for such fiduciary's services hereunder. S11.7 Notwithstanding any other provision of this will, upon the expiration of 21 years after the death of the last survivor of my issue living at my death, the trusts created by this will shall forthwith terminate and the trust property shall be distributed to the beneficiary then entitled to the income of the trust property or, if there is more than one beneficiary, to the beneficiaries then entitled to the income of the trust property in proportion to their respective interests therein or, if such interests are not defined, in equal shares to such beneficiaries. Page 13 of 14 Pages .. ... IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last will and Testament consisting of this and the preceding thirteen (13) pages this ~~h day of January, 1996. fl~L~,Lg ~ ~---- Emma B. Trogner (SEAL) signed sealed, published and declared by the above- named Emma B. Trogner as and for her last Will, in the presence of us and each of us, who at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto and the day and year last above written. ~lwl () It! a,~) Residing at !~ ;;;''J X fu tLe1 L~ef~{/ ;1/JZi:tr /i4tU.> f--t.LjJ N I 7{'~J'- esiding at . Residing at Page 14 of 14 Pages ... . COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF C '--.X'C\\}EJ,/ \0 ,~,C\. I, Emma B. Trogner, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by Emma B. Trogner, the Testatrix, this l.~~V'-- of January, 1996. f?~~~~. ~ Emma B. Trogner, Testatrix r, ~\ -m.(~1/Ct- ii6tir~J.pub1ic 0' My Commission Expires: (SEAL) NOT AR1,.\L SEAL LISA M. LONG, Notary Public City of H.arrisburg, Dauphin County Mv Commission Expires A.onl 28. 1997 COMMONWEALTH OF PENNSYLVANIA COUNTY OF Cly",ty2(\bJld 55. We, Debn \~ lj,...)el ('en t?; and ~X~')~~ L. \~~rH<if the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last will; that each subscribing witness, in the hearing and sight of the Testatrix, signed the will as a witness; and that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. CJ -eon (~ . 1\\(XV\~ I Sworn to or affirmed and subscribed to before me by \..ue l C~n 6y- , and ,L.>PI~--f'(~"- , witnesses, this Lf+h day of January, 1996. witness ) (lJ(l- rn I otary Public My Commission Expires: ( SEAL) C:\DAW\DOCUMENTS\EBTROGNER.WIL January 3, 1996 NC,-r'c",'- LISA M. LC '~ic City of Harrisou,,- . '. . . -'i1ty Mv Commission EXCiiUi r'.~."'., '::0. 1997 IN THE REGISTER OF WILLS OFFICE CUMBERLAND COUNTY, PENNSYLVANIA RENUNCIATION Estate of TROGNER, EMMA also known as EMMY TROGNER No. 21-2001-395 , Deceased The undersigned, JOHN S. TROGNER, SR., SURVIVING SPOUSE (Relationship) (Capacity) of the above Decendent, hereby renounce(s) the right to administer the estate and respectfully request(s) that Letters TESTAMENTARY be issued to BLAIR S. TROGNER, SR. AND JOHN S. TROGNER, JR. o Witness "J I +S' ~C:O I. (Signature) JOHN S. TRO ER, SR. 507 BRIDGEVIEW DRIVE, LEMOYNE (Address) PA 17043 (Signature) (Address) (Signature) (Address) Sworn to or affirmed and subscribed before me this 18TH day of ,~dCO'- APPIL Notary Public My Commission Expires: (Signature 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. RW-3 J IN THE REGISTER OF WILLS OFFICE FOR CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF EMMA B. TROGNER ESTATE NO. 21-2001-395 DATE OF DEATH: MARCH 8, 2001 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) TO THE REGISTER: I certify that notice of estate administration 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 May 1,2001: John S. Trogner, Sr. 507 Bridgeview Drive Lemoyne, PA 17043 Steven A. Trogner 510 Washington Terrace Lemoyne, PA 17043 John S. Trogner, Jr. 288 Old Fort Road Lemoyne, PA 17043 Kristen T. Barr One General Amherst Road Amherst, N H 03031 Blair S. Trogner, Sr. 4 Sentry Point Road Lemoyne, P A 17043 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except N/A Respectfully submitted, WIX, ~7}'JGER & WErNER By: irY.ettt1 t IllMlttl-- Dean A. Weidner, Esquire Attorney ID No. 06363 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 (717) 234-4182 Dated: May 3, 2001 Counsel for Personal Representatives - - ...:.- --.." --=. :=:::;-.=.:: -.=-.:=.,-:= -- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG. PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 496684 REV-1162 EX (11-96) RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT . '! E ~ D f'i f . H D [i:; r\J r~ t. ~.J () (} 1JE"~-,;' . ~~...()(} . C't,) wrx WlNG[R & WEIDNER 5 ( ; E~ f'" 0 ~:;' T r.; ~,.\ E C (l \1 D ':-~ .,- ~.l~"~r/F: 1 ',eUpCi.. f.,(~ 1 -'.? : C,' 1 --- FOLD HERE FOLD HERE ESTATE INFORMATION: I FILE NUMBER c. \ .. ~ji ) I'". \ ()~jC}5 :::;5\j i.; .:~:~ i~'f- ... 2 _n (.~ ~5 ~:; i? ;. i"._ ' .1. NAME OF DECEDENT (LAST) (FIRST) (MI) 1- R [JLJ ~J f~ v\ [ !,; :"i (~ D DATE OF PAYMENT fj (Jt) " r t~) ., ...-. ... POSTMARK DATE ,j .~/ (! 5 ,/ i!()(J i COUNTY C U j"! B t~ ;::;. L r.f\j D DATE OF DEATH - /OF-: .i i::1 ;~.} t) , - ., Ul.:.Hf'( >-1 ~,jL 1 .) f'll:.::. ~:& t.. ~;)\JU 1 :-<L , I " I ~ ;t'I" ~ -''''1;", .- ... ~ ~'IC-: 7' " ;:: () ~ . ::~) () . - .: ~ J;.:lC TOTAL AMOUNT PAID CHE c.:!-<', t; 1 C:.. ,/) . /;.. RECEIVED BY. .'/:/';C!./;~(,l l >'1 {\ r~ \1 :. ' ~_ :~~ t,~.} l't nce; 1 fJ TEH Of~/I,..J 11..L S )~~'~:~A .1'1 1<7(.. <.-<. REMARKS .I> ,,/ . SEAL .( J-- REGISTER OF WILLS - -- -~ --...- ,---'--- - - -.-'-.--------"~ - - - - ._'''--'': --.- -'- - - --- - --- - ---<_ _ _ _'_ ___, _~~.--...J _ _ _ _ _ __ _ _ __ :_..,_,."'...."".._.__-:w,~:::.......~J.:.;.~!"I-~<"J.;~::~.,...~..~~~...~.J,... -- --- ;( ~ -2 111111111111111111111 0304 7990 0005 8842 6526 ~ UNITIOD S1111&S I'OS111L SE"VICE 0000 FROM WIX, WENGER B WEIDNER ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 TO Mary C. Lewis, Register of Wills CUmberland County Courthouse (he Courthouse Square Carlisle, PA 17013-3387 17013 The efficient FLAT RATE ENVELOPE. You don't have to weigh the envelope... Just pack all your correspondence and documents inside and pay only the 2 lb. Priority Mail postage rate. We Deliver. ~~~8) C'.S. PO~'Ti~GE: -y/~"~ n ~ a n ~ ~~~>_.. ,I U ~}. J U *" __ __J/ ~::...~~ ~ * i t M [ T E f( [I 3 f~ 3 ; ./.! * U.S. POSTAGE PAID HARRISBURG.PA 17108 .JUN 05. . 0 I AMOUNT $0.45 OOOI9"l8.!\-1? WIX, WENGER & WEIDNER RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C. WilDS THERESA L. SHADE WIX . DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WilLIAMS SEAN P. DELANEY A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG. PENNSYLVANIA 17108-0845 4705 DUKE STREET HARRISBURG. PA 17109-3999 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) . Also Member Massachusetts Bar (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.com June 5, 2001 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Emma B. Trogner File No. 21-2001-395 Dear Ms. Lewis: We enclose our client's Check No. 104 in the amount of $27,500.00, made payable to "Register of Wills, Agent", representing the estimated Pennsylvania inheritance tax payment for the above-captioned estate. Please process this payment at your earliest convenience. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, WENGER & WEIDNER /J ~ /tLU fd By: J 1!Jt1w.; lJllLdYt~ D~se B. Williamson Legal Assistant /dbw Enclosure VIA PRIORITY MAIL - DELIVERY CONFIRMATION IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EMMA B. TROGNER, Deceased ORPHANS' COURT DIVISION ESTATE NO. 21-2001-395 DATE OF DEATH - March 8, 2001 DISCLAIMER I, John F. Trogner, Sr., have been bequeathed the following interest in the Credit Trust established in the Will of Emma B. Trogner, as set forth in Article Three of the Will of Emma B. Trogner: Article Three Credit Trust 93.1 I give, devise and bequeath to my Trustee, herein named, the assets constituting the Credit Trust to be used for the benefit of My Husband and My Children, or their issue, in trust, in accordance with the provisions of Articles Three, Four and Five hereof. S3.2 The Trustee shall have, hold, manage, invest and reinvest the principal of the Credit Trust, collect the income and pay over the net income in no less than quarterly installments to My Husband, John S. Trogner, Sr., if he is living. 93.3 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the Trust property as the Trustee, in the Trustee1s discretion shall from time to time deem necessary or proper for My Husband1s health, maintenance and support, taking into consideration other available funds including his individual assets. S3.4 The Trustee shall also distribute to My Husband, upon written request from My Husband, principal of the Trust property not exceeding $5,000.00 per year or 50/0 of the Trust principal per year, whichever is greater, provided, however, that such annual distribution shall not be cumulated. ... I hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code, 20 Pat C.S.A. SS 6201-6207, and hereby disclaim my interest in the aforesaid Trust. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed of record in the Office of the Clerk of the Orphan's Court Division of the Court of Common Pleas of Cumberland County, ,.Pennsylvania, ap provided in 20 Pat C.S.A. s6204(a), I have hereunto set my hand this ;)..~ day of /ku q u,~ ,2001. John s. Tro~1 \" F:\daw\8533 - TROGNER, SR., JOHN AND EMMA\11174 - Estate of Emma Trogner\Documents\Disclaimer.doc June 26, 2001 11 : 15 AM COMMONWEALTH OF PENNSYLVANIA COUNTY OF TXl u ?h I :\ :SS. On this, the ~'f-'day of AuC) us+ ,2001, before me, a Notary Public, the undersigned officer, personally appeared John S. Trogner, Sr., known to me (or satisfactorily proven) to be the person named in the foregoing instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ,r I I \ J \~~~gu~. <~~~h My Commission Expires: (SEAL) NOTARIAL SEAL USA M. SITES, NOTARY PUBLIC CIlY OF HARRISBURG, DAUPHIN COUNTY MY COMMISSION EXPIRES APHIL 28, 2005 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EMMA B. TROGNER, Deceased ORPHANS' COURT DIVISION ESTATE NO. 21-2001-395 DATE OF DEATH - March 8, 2001 DISCLAIMER OF JOHN S. TROGNER, JR. The background tot his disclaimer is as follows: R-1. Emma B. Trogner died on March 8, 2001. R-2. John S. Trogner, Sr., was bequeathed the following interest in the Credit Trust established in the Will of Emma B. Trogner, as set forth in Article Three of the Will of Emma B. Trogner: Article Three Credit Trust S3.1 I give, devise and bequeath to my Trustee, herein named, the assets constituting the Credit Trust to be used for the benefit of My Husband [John S. Trogner, Sr.] and My Children [John S. Trogner, Jr., Blair S. Trogner, Sr., Steven S. Trogner, Kristen Barr], or their issue, in trust, in accordance with the provisions of Articles Three, Four and Five hereof. S3.2 The Trustee shall have, hold, manage, invest and reinvest the principal of the Credit Trust, collect the income and pay over the net income in no less than quarterly installments to My Husband, John S. Trogner, Sr., if he is living. S3.3 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the Trust property as the Trustee, in the Trustee's discretion shall from time to time deem necessary or proper for My Husband's health, maintenance and support, taking into consideration other available funds including his individual assets. S3.4 The Trustee shall also distribute to My Husband, upon written request from My Husband, principal of the Trust property not exceeding $5,000.00 per year or 50/0 of the Trust principal per year, whichever is greater, provided, however, that such annual distribution shall not be cumulated. R-3. On August 28, 2001, John S. Trogner, Sr., a primary beneficiary of the Credit Trust bequest set forth above, renounced his interest therein, thereby accelerating the interest of the undersigned John S. Trogner, Jr. in and to the trust mentioned above, as and when the same is funded. R-4. John S. Trogner, Jr. desires to renounce his interest in the Credit Trust bequest set forth above. Now, therefore, I, the undersigned John S. Trogner, Jr., hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. SS 6201-6207, and hereby disclaim my interest in the aforesaid Trust. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed of record in the Office of the Clerk of the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, as provided in 20 Pa. C.S.A. s6204(a), I have hereunto set my hand this "i'" day of tI..\/?itJ~ , 2001. ~ ~ John S. Tr gner, Jr. F:\daw\8533 - TROGNER, SR., JOHN AND EMMA\11174 - Estate of Emma Trogner\Documents\Disclaimer - John.doc November 5,200110:12AM COMMONWEALTH OF PENNSYLVANIA : S8. COUNTY OF O,Cv-Q t-\ I ~\ On this, the 'f\ day of "\'~,Dv'C('()b0r ,2001, before me, a Notary Public, the undersigned officer, personally appeared John S. Trogner, Jr., known to me (or satisfactorily proven) to be the person named in the foregoing instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ll}[tat %~f!tifQ~ otary Public My Commission Expires: (SEAL) 838.1 J~ Denise B ~;01.~H'I PI :bllc Harnsbu:Q . (X1i;";',y My Comrr:is:"k:,:~._~,_, _.r:',1~:::_,_~?,?~~~ rv1enibel', ~-~ennsytv2rlic: /'.sS~>:":J2.lISr; o~ I <1,.~':,":;'18S IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF EMMA B. TROGNER, Deceased ORPHANS' COURT DIVISION ESTATE NO. 21-2001-395 DATE OF DEATH - March 8, 2001 DISCLAIMER OF BLAIR S. TROGNER~ SR. The background tot his disclaimer is as follows: R-1. Emma B. Trogner died on March 8, 2001. R-2. John S. Trogner, Sr., was bequeathed the following interest in the Credit Trust established in the Will of Emma B. Trogner, as set forth in Article Three of the Will of Emma B. Trogner: Article Three Credit Trust 93.1 I give, devise and bequeath to my Trustee, herein named, the assets constituting the Credit Trust to be used for the benefit of My Husband [John S. Trogner, Sr.] and My Children [John S. Trogner, Jr., Blair S. Trogner, Sr., Steven S. Trogner, Kristen Barr], or their issue, in trust, in accordance with the provisions of Articles Three, Four and Five hereof. 93.2 The Trustee shall have, hold, manage, invest and reinvest the principal of the Credit Trust, collect the income and pay over the net income in no less than quarterly installments to My Husband, John S. Trogner, Sr., if he is living. 93.3 The Trustee may also distribute to or for the benefit of My Husband so much of the principal of the Trust property as the Trustee, in the Trustee's discretion shall from time to time deem necessary or proper for My Husband's health, maintenance and support, taking into consideration other available funds including his individual assets. 93.4 The Trustee shall also distribute to My Husband, upon written request from My Husband, principal of the Trust property not exceeding $5,000.00 per year or 50/0 of the Trust principal per year, whichever is greater, provided, however, that such annual distribution shall not be cumulated. R-3. On August 28, 2001, John S. Trogner, Sr., a primary beneficiary of the Credit Trust bequest set forth above, renounced his interest therein, thereby accelerating the interest of the undersigned Blair S. Trogner, Sr. in and to the trust mentioned above, as and when the same is funded. R-4. Blair S. Trogner, Sr. desires to renounce his interest in the Credit Trust bequest set forth above. Now, therefore, I, the undersigned Blair S. Trogner, Sr., hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code, 20 Pa. C.S.A. ~~ 6201-6207, and hereby disclaim my interest in the aforesaid Trust. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer shall be filed of record in the Office of the Clerk of the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania, as provided in 20 Pa. C.S.A. ~6204(a), I, hereunto set my hand this J=S'-I-day of 0 ijJ1~ 2001. /// /' Y F:\daw\8533 - TROGNER, SR., JOHN AND EMMA\11174 - Estate of Emma Trogner\Documents\Disclaimer - Blair.doc October 25, 2001 12:05 PM COMMONWEALTH OF PENNSYLVANIA -tX't Up' I r) : SS. COUNTY OF On this, the ~ay of Qc:,fube r , 2001, before me, a Notary Public, the undersigned officer, personally appeared Blair S. Trogner, Sr., known to me (or satisfactorily proven) to be the person named in the foregoing instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ", \ m. Sdu- N tary Public My Commission Expires: (SEAL) NOTARIAL SEAL USA M. SITES, NOTARY PUBLIC CiTY OF HARRISBURG, DAUPHIN COUNTY MV COMMISSION EXPIRES APRIL 28, 2flO~ 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 WIX WENGER & WEIDNER ATTYS 508 NORTH SECOND STREET HARRISBURG, PA 17101 -------- fold ESTATE INFORMATION: SSN: 204-12-0532 FILE NUMBER: 21-2001- 0395 DECEDENT NAME: TROGNER EMMA B DATE OF PAYMENT: 12/06/2001 POSTMARK DATE: 1 2/05/2001 COUNTY: CUMBERLAND DATE OF DEATH: 03/08/2001 NO. CD 000606 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,427.64 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: JOHN S & BLAIR S TROGNER C/O WIX WENGER & WEIDNER ATTYS CHECK#106 SEAL INITIALS: PB RECEIVED BY: REGISTER OF WILLS $1,427.64 MARY C. LEWIS REGISTER OF WILLS WIX, WENGER & WEIDNER RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C. WILDS THERESA L. SHADE WIX . DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WILLIAMS SEAN P. DELANEY A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG. PENNSYLVANIA 17108-0845 4705 DUKE STREET HARRISBURG. PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) . Also Member Massachusetts Bar (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.com December 5, 2001 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 90 =(!) ::S :;? cr ",' ~:: {~',; I """.~ o C"':l , 0\ c::i - :D :DC\) mo rf? Q ( r ~ (.,~~;1 "'....,- ,f';:." a ...- Re: Estate of Emma B. Trogner File No. 21-2001-395 U J:.;... o -.J c' ......... Dear Ms. Lewis: Be advised our office has requested an extension of time to file the Inheritance Tax Return on behalf of the above-captioned estate. In the interim, we enclose our client's check in the amount of $1 ,427.64, made payable to "Register of Wills, Agent," representing the anticipated additional tax due. Please process this payment at your earliest convenience and return a receipt for same to our office. A self-addressed, stamped envelope is enclosed for your use. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, . WI X, WENGER & WEIDNER 1 "',' ,~ By: L;fJ!1tl:J{ ,,!lJI/{'fe:-.C4XZCJ Denise B. Williamson Paralegal /dbw Enclosure cc: Dean A. Weidner, Esquire \ " _'A,-.~";'.~'~ \ .-l ~.~ ...., of, ~" w(~ _H ^4..~, .... ~~ ..~ Rc< ~: 'i ? g;,J~,~ ~'" "f' ~~ \ ~'#';"\C \' \., \ ..: \ \ ".)\ ..,: '.'(' . .01 r . 0\ C -6 ,,\. '" (' . Ltterr,.-' , ~-'-- curnbe' tJ::i2.'J ", 11, 5 .'''\\.~ 1 f,\'J ~>'\f C ~'.. ('J '. '. . ~.. _2 .,~~ \\_";~' . l0 '::! If:) cl c: \,U ~ rg t ~ ~ s ...... ~, ~ If:) ~ ~:J06~ '7' t: :z. p:l ): "<. 0 ;..l ~\flU'd'?i; (:l~~U:~ \'u~:r.OuJ U 0 ~ p--. 7i-olif;~ ~~:z.~? '7 If:) ~ _ 0 _ '6 l0 ~ ~ i lice of ,i \NlUs \,). (/)(\) -(/) :-:;:::;) $~ ......0 ~ t- :;)(\)(jj ~o~c<> ~<.)~C? .- ~ 'Cf' c<> 0l"'C(/)~ 2:;)(\)o u- 0 (/) t- ~ <.) :;) ~ . C!1. O.c:( ~~€Cl- ...J ~:;) ~ .-CO(\) o(\)Ow .0 .- E(\)-c ~:;)c~ ~OOO - - ..... c' (':' it) ~ f') ...., C.' "... ..... ;. " /6 ...~~ I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~~IMENT~8~01 HARRI~RG, PA1.mr128-0601 December 12,2001 '01 Ole 27 1410 :13 Telephone (717) 787-3930 FAX (717) 772-0412 Law Offices of Wix, Wenger & Weidner 508 North Second St. P.O. Box 845 Harrisburg, Pa. 171 08-0845 CiE:rk ' Clnnb8~, ~: \ ';: Pi-\ Re: Estate of Emma B. Trogner File Number 2101-0395 Dear Ms Williamson: 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 June 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. .,;Sirjlcerely, / ' i\.. .,;:. .{' ,f :' ~..(- /i Jeffrey D. Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division ~.J2./22../02 12:45 PEr; 1'::ITEF' (JF 1....11 LL'=, -- \' 17 7'=3::1 U'r~;(l t'le) . r::.44 r; ~LJ 1 /' CEJ.ITIF](~~lJQJ'tJ. Of. !'IOIl(~EJ.l~J)F;R8J.ILE ~.1l1~) Name of Decedent -ROil/A I....};) .-A~--L!,A /Yl;JLsL' Date of Death: Will No. A ( -OL=_.1iKu__.... AdruJo, ~() To the Register: l certify that n~tjce of (benetldal. interest).~'~ta~c ad~inistrati()n rt.q~'ired by ,Rule 5.6(4)) o~9rph~'Jrurt Rules was "J served On Or mailed to tne following benehclfl!1eS 01 the a~ove-caplJoned estate Ot'l r:::.. ~ tJO:~ ~ Address /;;1;:; ftl/J~tt ::r. r!~PlI;t5..i~._.____/0c1~ ..E ~/6 /{(?R/U ~ ___....u_ ............ /!Jt3(?ji.!fAl~-~lIR-(JJ f}:;. 17tJ50 Notice hilS now been given to all persons entitled thereto under Ru.le 5.6t'a.1 exc~pt .f'V') l;i,",:1 d~, 7' 4/4-~ Signature : e~~J~, Name E Le- A /l/CJ J? :r: e It /Y? ~ /s; Addr... /;<d0 tSAwdeR-k{)~ Ri. -.lrI 6{ljllll /1//(1 :;z/3 t( J2. C. /Jy /7tJSd I Telephone \ IA,j ~ (() 9 7 - 879 ~::s I Capacity: -X.- Person;)1 keprcsentative Date: {;{r. d~ ,q 6~ \",j ~". !..f'1 C'J co LW L... ",;'...] N P ",I :::: ,~ '" , .. ,..,#I ........ _Counsel for personal rcpresentat;ve ~ ""'JRD/June 30, 1992/17858 ~ A \\i.. ~; ~i c.. ,,\~ l\- Estate No.: 21-01-788 ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA In Re: Estate of Ronald Alexander Campisi Late of Hampden Township NO. NOTICE OF FAILURE TO FILE CERTIFICATION AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 5.6(e), SUPREME COURT ORPHANS' COURT RULE Personal Representative: Eleanor Jean Campisi Counsel for Personal Representative: Date of Grant of Original Letters: August 23, 2001 Date of Delinquency Notice: December 3, 2001 The undersigned, Mary C. Lewis, Register of Wills, in accordance with Rule 5.6, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court Division, Court of COlnn1on Pleas of Cumberland County, that neither the above named personal representative nor the above nan1ed counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its certification required by Rule 5.6(e), Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 5.6(e), Supreme Court Orphans' Court Rules, was given by the Register of Wills on November 21" 2001, and that the ten (10) day notice to file the certification has expired. Accordingly, in accordance with Rule 5.6(e) the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: January 2, 2002 fh- Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled for ~~ /_r~~ at r/. - 3 d Tn Courtroom No.3. If the Certification of Notice is filed prior to the hearing date, the hearing will automatically be cancelled. '- -e II ( / ' ". '{ i, ')1<: _ ._---LJL.--x ('XJ "") ~ C'~ "'-:-'" ,- ex - c>) "'-;> - (.. ; c:Y ru ru fTl ru U.S. Postal Service C'ERTlFIED MAIL RECEIPT (Domestic Mail Only; No Insurance Coverage Provided) fTl ....D r1 rr I I Postage $ Certified Fee Postmark Return Receipt Fee Here (Endorsement Required) Restricted Delivery Fee (Endorsement Required) Total Postage & Fees $ Cl ...=t Cl Cl Cl ~ ....D r1 sent~ Cl C' . :s~~~~B~J;:~0i~~/::::::__ City, State, ZIP+4 Cl Cl Cl ~ PS Form 3800, May 2000 See Reverse for Instructions - --- - ----- - -- - - - 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 WEIDNER DEAN A ESQ WIX WENGER & WEIDNER 508 NORTH SECOND ST HARRISBURG, PA 17101 nnnn fold ESTATE INFORMATION: SSN: 204-12-0532 FILE NUMBER: 2101-0395 DECEDENT NAME: TROGNER EMMA B DATE OF PAYMENT: 02/25/2002 POSTMARK DATE: 02/22/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/08/2001 NO. CD 000884 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $450.00 I I I I I I I I TOTAL AMOUNT PAID: $450.00 REMARKS: JOHN S TROGNER JR ETAL C/O DEAN A WEIDNER ESQUIRE CHECK#109 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS .' WIX, WENGER & WEIDNER RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C WILDS THERESA L. SHADE WIX * DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WILLIAMS SEAN P DELANEY A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 4705 DUKE STREET HARRISBURG, PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) * Also Member Massachusetts Bar (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.com February 21, 2002 Q r~ ::;, ~'.~' l5. :~ 8 i", Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 '1 /11 ~ !"~ ..JI 'U ~,;,.~::. Re: Estate of Emma B. Trogner File No. 21-01-00395 Dear Ms. Lewis: We enclose the following documents for filing on behalf of the above-captioned estate: 1. The original and two copies of the Pennsylvania Inheritance Tax Return; 2. One copy of IRS Form 706 (United States Estate and GST Tax Return) for transmittal to the Pennsylvania Department of Revenue; 3. Estate Check NO.1 09 in the amount of $450, made payable to "Register of Wills, Agent," representing the additional inheritance tax due; and 4. Our check in the amount of $15 representing your filing fee for the tax retu rn s. Please process these documents at your earliest convenience and return a time- stamped copy of the Inheritance Tax Return to our office. A self-addressed, stamped envelope is enclosed for your convenience. ..... .- WIX, WENGER & WEIDNER Mary C. Lewis, Register of Wills February 21,2002 Page 2 Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, WENGER & WEIDNER /, 1. A By: / ji ltlil 1Jilit&u,-.-. Olenise B. Williamson Paralegal /dbw Enclosure cc: Mr. Blair S. Trogner, Sr. Mr. John S. Trogner, Jr. Gregory H. Denk, CPA Dean A. Weidner, Esquire t~---- u.s. f'051AGE* ~\ * --~.~ ~:1 r- .'.-.. 0 : ,/.': ? U h ! · -</'A.. / '~ · - * -- "'-'? '* H ME1ER-SG4::'H :1 WIX, WENGER & WEIDNER A TTORNEYS AT LA W 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 TO: Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 INVENTORY 1.-- L-- , Deceased No.21 01 00395 Date of Death 3/8/01 Social Security No. 204120532 Estate of TROGNER, EMMA, E. B. also known as 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 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 made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: DEAN A. WEIDNER, ESQUIRE 1.0. No.: 06363 Address: 508 NORTH SECOND STREET HARRISBURG BLAIR S. TROGNER/JOHN S. TROGNER Dated FEBRUARY 27, 2002 PA 17108 Telephone: (717) 234-4182 Description PARTNERSHIP INTEREST HELD IN BRANDYWINE OPERATING PARTNERSHIP Value 509,108.06 312,491.19 SHARES CMA PA MUNICIPAL MONEY MARKET FUND MERRILL LYNCH ACCOUNT #872-52811 312,491.19 CASH ON HAND 100.00 ....~. l,';' i' 'I ,..., , N P ,'...., ," "'. Total 821,699.25 (Attach Additional Sheets if necessary) 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. RW-4 /6 -02c:J6-- I ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-22-2002 TROGNER 03-08-2001 21 01-0395 CUMBERLAND 101 'OZ r1 -, DEAN A WEIDNER ESQ WIX ETAL PO BOX 845 HBG l.l '" (... PA t~i he * REV-1547 EX AFP (01-02> EMMA B Allount Rellitted CHANGED (1) (2) (3) (4) (5) (6) (7) .00 .00 509,108.06 .00 312.591.19 2,963,750.22 7.000.00 (8) 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 ~ iffv =is4j-Ex--AFP-((ff':o2'Y-NoTIcE--oF--fNHEifITAifCi-,.-A'x-APPRA-ISEHENy-,--ALi-oWAifci-oR'----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF TROGNER EMMA B FILE NO. 21 01-0395 ACN 101 DATE 04-22-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED 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 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) 24,781.03 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 3,792,449.47 51.941 82 3,740,507.65 .00 3,740,507.65 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ~ 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. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: 3,055,507.65 X 00 = .00 685,000.00 X 045 = 30,825.00 .00 X 12 = .00 .00 X 15 = .00 (19)= 30,825.00 27.160.79 (11) (12) (13) (14) r".nCI'II KC,",C.J.rl (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-05-2001 AA496684 1,447.37 27,500.00 12-05-2001 CDOO0606 .00 1,427.64 02-22-2002 CDOO0884 .01- 450.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-23-2002 TOTAL TAX CREDIT 30,825.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 6.46 TOTAL DUE 6.46 . 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.) 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 DEAN A WEIDNER ESQUIRE PO BOX 845 HARRISBURG, PA 17108-0845 __.uu_ fold ESTATE INFORMATION: SSN: 204-12-0532 FILE NUMBER: 2101-0395 DECEDENT NAME: TROGNER EMMA B DATE OF PAYMENT: 05/15/2002 POSTMARK DATE: 05/14/2002 COUNTY: CUMBERLAND DATE OF DEATH: 03/08/2001 NO. CD 001175 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $6.46 I I I I I I I I TOTAL AMOUNT PAID: $6.46 REMARKS: DEAN A WEIDNER ESQUIRE CHECK# 0995 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS v WIX, WENGER & WEIDNER RICHARD H. WIX THOMAS L. WENGER DEAN A. WEIDNER STEVEN C. WILDS THERESA L. SHADE WIX . DAVID R. GETZ STEPHEN J. DZURANIN STEVEN R. WILLIAMS SEAN P DELANEY TRACY L. UPDIKE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 508 NORTH SECOND STREET POST OFFICE BOX 845 HARRISBURG, PENNSYLVANIA 17108-0845 4705 DUKE STREET HARRISBURG, PA 17109-3099 (717) 652-8455 TELECOPIER (717) 652-6290 PLEASE REPLY TO DUKE STREET OFFICE ( ) . Also Member MassaChusetts Bar (717) 234-4182 TELECOPIER (717) 234-4224 www.wwwpalaw.com May 14,2002 Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Emma B. Trogner File No. 21 01-0395 Dear Ms. Lewis: We enclose our check in the amount of $6.46, made payable to "Register of Wills, Agent," representing the interest amount due on behalf of the above-captioned estate. Please process this payment and forward a receipt to our office. Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, \NENGER & Vv'EIDNER t ;f." .-;;'1 /. -7/ / /I,//!/ 1./ ~J... / / -' -?'/ 1.. By: L-/(.?tIL{;/~ t.' 't:{ c{t/; {/' /~ Denise B. Williamson Paralegal Idbw Enclosure 4. .... :t:. 4'.ul ~~ ~Q :t:.~ Q~ Gou- u-O o ... ~Q ~S'. 4,~ ul4, ~Go Oul 'S.~ ~ o U ~ ~ ~ .... '::i ~ 4 ~ i ~ uJ S ~\t\Cl ~ aO'~ a.."...... ~~Na~ \ uJ \ \ N~(D~uJ Nt!)aa~,"", \ 0' =' (:) -:r~~'N(.)~ at-- 'B ~~ ~t- o ...lu.. ~...lO 44 t-~'i 'B~~ ~D'~ 40w ~t>>tn D'U~ ~~ ~'$i ""''3'" u.....l 04~ W ..0 o';:;.~ ""'-0 }-~',:) iUl~ tnW '""~ 4. Cf'6 ~ ';C '4~ ulUl '6~~ u-i,.. ulO ... ul'4ulul~~ ............Jau 4'.(I)4'.....u4. ~\II~u- ~ ~ t- ,-I ~~ ~ ::p'" ~ a~ ~ ~~ ,-I "",p ~ i~ "'" d. t 1-,-1 u.. 't! ~ ci O~oC' d.~~ ~ ';- III ~ ~.:'i ":) 'i~4 10 ,"",c;:I~ ------------ o ... ~ ~ ~ Go uJ ... en .... g ~ ~ 0=. t- \'0 ~'""' ~ en ~ (:) .~ ,..J 0 ,.... _ ,..J (.) ,...4 """' ~3B4 ~ u.. 0.. 'r 0 ~ .. 4'. ~ 4. uJ Go uJ ,..J ,..J __",en ~ruJ"""' uen ,..J ul"""'~'" ~t!)~4 U ~ t..> (.) ~ 4'. ~ (D <;:) ." ,...4 ,- ,.... , ;-'- ~ 4 0.. as en uJ ~ uJ ~ Cl """' ~ uJ,..J(D 34, ctt-)<. uJO % cat!) 4~OcA ~30..~ , , , , , \ \ \ \ \ \ \ \ ,\ \ \ \ (1)\ ~ o ~ ~ ~ o ,.. ~ u- S .... ... CS 0- ~ ~ ...J ~ .... 4. ~ 0=. ~~;~.;-; i;-'~~ ._:1 C~) J~ ~l '1 ~"-''''''' /0 \) . /.".,- " t (",j"" A " , \.J,. \ ~ - .~ cd :~'-~. / ,,\ st''' "'''~ .:.,..../-1' ~ ~ .... ...J en "'" ~ t- t!1 a ..J 4 '% c:. If) ~ cL ~ \.l-l I- ~ ~ ~ S \..-4 r:L. If) \'-. _';:;,l-~- \.l-l~II)~~ ~ Cl 0 ~ ~~5~0 ~~'d~ cLiJ..\II)'\i:h I.D ~ :r. u. h vo~o~ :z.l-o~0 l.D~hOCl ~ rfJ (l.. ~ _ 0 II) >< If) - -- ~ ~ <- :r. (j) Q) -(/) ~~ o-€ ';)Q)~ '-O\.-cf) ~o('6cf) (/) ';), .- /:' cJ cf) ~-c (/) ~ ct~<8,~ cfi 0 ';) ~ ._ 0 ~~.s<!. \.l0oi, ('6'- Q.. - - ';) ~ .'-OID oQ)Ocn ~ .- ~t:.Q)-C ~';)c('6 ~OOO .....\ ....1 (~ \~) .f ,0') \, / b-c:2~-1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REY-I607 EX AFP (01-02) :7 \,;/ ,)1_" I I DEAN A WEIDNER ESQ WIX ETAL PO BOX 845 HBG ',"PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-10-2002 TROGNER 03-08-2001 21 01-0395 CUMBERLAND 101 EMMA B 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 forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-V = i6o-j-Ex-AFP--(Oi-:021-------...--iNHERi~fANCE--fAx-sTjrfEHE-tif-cfF-AC-Couirf--...---------------- -- --- ESTATE OF TROGNER EMMA B FILE NO.21 01-0395 ACN 101 DATE 06-10-2002 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-22-2002 P R I NC I PAL TAX DUE: ........................................................................................................................................................................................................................... 30,825.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-05-2001 AA496684 1,447.37 27,500.00 12-05-2001 CDOO0606 .00 1,427.64 02-22-2002 CDOO0884 .01- 450.00 05-14-2002 CDOO1175 6.46- 6.46 . TOTAL TAX CREDIT 30,825.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO 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. ) Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 phone: (717) 240-6345 Date: 2/07/2003 BLAIR S TROGNER SR 4 SENTRY POINT ROAD LEMOYNE, PA 17043 RE: Estate of TROGNER EMMA B File Number: 2001-00395 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/08/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: / File Counsel Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: Emma B. Trogner Date of Death: 3/8/2001 Estate No.: 2001-00395 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: N/A 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: N/A c. Did the personal representative state an account informally 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. Respectfully submitted, WIX, WENGER & WEIDNER By: NllW tI /JJtd1at Dean A. Weidner, Esquire Attorney 10 No. 06363 508 North Second Street P.O. Box 845 Harrisburg, PA 17108-0845 (717) 234-4182 Dated: February 24 ,2003 Counsel for personal representative REV-1500 EX + (6-00) '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT W I- :::s::~cn ,,"'''' w:5c.J J:o::9 ""-'" "- " DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I- Z W Cl W U W Cl TROGNER, EMMA, E. B, DATE OF DEATH (MM-DD-Year) DATE cr RIRTH r'm.OD-Ye~r) OFFICIAL USE ONLY C ;'~ dd,S:" I FILE NUMBER 2 1 - 0 00395 03/08/2001 07/31/1925 ""C'5liNTYCODE ----yE~ - - 'Nt'iMBER- - SOCIAL SECURITY NUMBER 204-12-0532 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o 3. Remainder Return (date of death prior 10 12-13-82) [:RJ 5. Federal Estate Tax Return Required _ 8. Total NumberofSafe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) z o ~ <I: ...J ::::l l- ii: <I: u W 0:: z o ~ I- ::::l c.. :E o u ~ I- (IF APPLICABLE} SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDl.E 1~'!:TI.!,i) COMPLETE MAILING ADDRESS 508 NORTH SECOND STREET PA 17108-0845 aG -. tl" ::l :.' tr' OFFicIAL USE ONLY :lJ ~? JOHN S. TROGNER, SR. [Z] 1. Original Return o 4. limited Estate [Z] 6. Decedent Died Testate (Altach copy of Will) o 9. Litigation Proceeds Received o 2. Supp!?mental Return o 43. Future !nlel03st Compromise (date of death after 12-12-82) o l. Deceden: Maintained a Living Trust (Attach copy ofTrusl) o \0. Spousal Poverty Credit (date of deatll between 12-31-91 and 1-1-95) 2 509,108.061GJ N 312,591.19V1 .0 J:::;. 2,963,750,22[5': 7,000,00 (8) 3,792,449.47 I- Z W o z o "- on w '" '" o " NAME DEAN A. WEIDNER, ESQUIRE FIRM NAME (If Applicable) WIX, WENGER & WEIDNER TELEPHONE NUMBER 717 234-4182 P,O. BOX 845 HARRISBURG 24,781.03 27,160.79 (11) (12) (13) 51,941.82 3,740,507.65 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (1) (2) (;1 (4) (5) (14) 3,740,507.65 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 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Sche<lule J) (6) (7) (9) (10) 14. Net Value Subject to Tax (Une 12 minus line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPliCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 3,063,507.65 X ~(15) 685,000.00 X .045 (16) X .12 (17) X .15 (18) (19) 30,825.00 30,825,00 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rale 19. Tax Due 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's ComDlete Address: STREET ADDRESS 507 BRIDGEVIEW DRIVE CITY I STATE PA I ZIP LEMOYNE 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 30,825.00 28.927.64 1,447.36 Total Credits (A + B + C) (2) 30,375.00 3. InteresUPenalty if applicable D.lnterest E. Penalty TotallnteresUPenalty (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 1 Line 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. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 450.00 450.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .........................................................................., 0 [KI b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [ZJ c, retain a reversionary interest; or ...................................................................................................... 0 [gJ d. receive the promise for life of either payments, benefits or care? ............................................................. 0 [ZJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. [ZJ 0 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 [ZJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D [Z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. WEIDNER, PO BOX 845 PA 17108-0845 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 PS 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (li)]. 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 retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)]. The tax rale imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) 172 P.S. 99116(a)(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. ''''~2''''''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER TROGNER EMMA E B 21 01 00395 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 willing 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 survivorshi must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH N/A 0.00 '~ ", , ''-., " , " " ~, " " '" ~ "~ '~ TOTAL (Also enter on line 1, Recapitulation) $ REV.1503EX+(1-~7)~_ ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN R I T SCHEDULE B STOCKS & BONDS ESTATE OF TROGNER EMMA E B All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. N/A DESCRIPTION FILE NUMBER 21 01 00395 VALUE AT DATE OF DEATH "- ~ " " , TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) "".,"'".,''''. COMMONWEALTH OF PENNSYLVANIA INHERiTANCE TAXR1ETURN NT T SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP ESTATE OF TROGNER EMMA E B FILE NUMBER 21 01 00395 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-proprietorship, See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1 DESCRIPTION PARTNERSHIP INTEREST HELD IN BRANDYWINE OPERATING PARTNERSHIP (SEE STATEMENT OF VALUATION ATTACHED TO FORM 706) VALUE AT DATE OF DEATH 509,108.D6 TOTAL (Also enter on line 3, Recapitulation) $ 509,108.06 REV.1506EX+11-97) *' SCHEDULE C.2 PARTNERSHIP INFORMATION REPORT FILE NUMBER 21 01 00395 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF TROGNER EMMA. E. B 1. Name of Partnership BRANDYWINE OPERATING PARTNERSHIP Address 16 CAMPUS BLVD., SUITE 150 City NEWTOWN SQUARE State PA lip Code 2. Federal Employer 1.0. Number 3. Type of Business REAL ESTATE INVESTMENT ProducUService N/A 4. Decedent was a 0 General IZI Limited partner. If decedent was a limited partner, provide initial investment $ Date Business Commenced 8/22{96 Business Reporting Year 5. PERCENT OF PERCENT OF BALANCE OF PARTNER NAME INCOME OWNERSHIP CAPITAL ACCOUNT A. B. C. D. 6. Value of the decedent's interest $ 509108.06 7. Was the Partnership indebted to the decedent? 0 Yes If yes, provide amount of indebtedness $ SEE VALUl\TI<B EXPLl\NATIOl'I AT'.rACBED TO IRS FORM 706 IZI No 8. Was there life Insurance payable to the partnership upon the death of the decedent? 0 Yes If yes, Cash Surrender Value $ Net proceeds payable Owner of the policy IZI No $ g. Did the decedent sell or transfer an interest in this partnership within one year prior \0 death orwrthin two years if the date of death was prior to 12-31-82? DYes IZI No If yes, 0 Transfer 0 Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a wntten partnership agreement in effect at the time of the decedent's death? If yes, provide a copy of the agreement. IZI Yes o No 10 Was the decedent's partnership interest sold? If yes, provide a copy of the agreement of sale, etc. 11 Was the partnership dissolved or liquidated after the decedent's death? 0 Yes IZI No If yes, provide a breakdown of distributions rece'lved by the estate, including dates and amounts received. DYes IZI No 12. Was the decedent related to any of the partners? IZI Yes 0 No tf yes, exptain 13. Did the partnership have an interest in other corporations or partnerships? 0 Yes IZI No If yes, report the necessary information on a separate sheet. including a Schedule C-l or C-2 for each interest A. Detailed calculations used in the valuation of the decedent's partnership tnterest. B. Complete copies offinancial statements or Federat Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a lis\ showing the complete address/es and estimated fair market value/s. It real estate appraisals have been secured, attach copies. D. Any other intormation relating to the valuation 01 the decedent's partnership interest. REV.I5Q7 EX + ('-97) '*' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF TROGNER EMMA E. B. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. N/A " DESCRIPTION FILE NUMBER 21 01 00395 VALUE AT DATE OF DEATH 0.00 TOTAL (Also enter on line 4, Recapitulation) $ 'e~''''''''''''9''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF TROGNER EMMA E B FilE NUMBER 21 01 00395 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 312,491.19 SHARES CMA PA MUNICIPAL MONEY MARKET FUND MERRILL LYNCH ACCOUNT #872-52811 VALUE AT DATE OF DEATH 312,491.19 2. CASH ON HAND 100.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 312,591.19 .,"'""".;'"". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTL Y.OWNED PROPERTY ESTATE OF TROGNER EMMA E B If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G. FILE NUMBER 21 01 00395 SURVIVING JOINT TENANT(S) NAME ADDRESS RELA T1QNSHIP TO DECEDENT A. JOHN S. TROGNER, SR. 507 BRIDGEVIEW DRIVE LEMOYNE, PA 17043 SPOUSE B c JOINTLY.OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DAlE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 12/5/90 PNC BANK CHECKING ACCOUNT NO. 50-7009-7445 121,393.68 50. 60,696.84 DOD VALUE: $121,359.73; ACCRUED DIV: $33.95 2. A. FIRST UNION CAP ACCOUNT NO. 4009175709 84,867.95 50. 42,433.98 DOD VALUE: $84,809.97; ACCRUED DIV: $57.98 3. A. 3,040,945 SHARES CMA PA MUNICIPAL 3,040,945.00 50. 1,520,472.50 MONEY MARKET FUND 4. A 50,000 SHARES PITTSBURGH PA WATER & SEWER 51,751.53 50 25,875.77 DOD VALUE: $51,598.20; ACCRUED DIV: $53.33 5. A. 993 SHARES ALLMERICA FINANCIAL CORP 52,758.09 50. 26,379.05 @ $53.13 PER SHARE 6. A 6,000 SHARES ALLIED IRISH BANKS 132,597.00 50. 66,298.50 @ $21.645 PER SHARE OOD VALUE: $129,870.00; ACCRUED DIV: $2,727.00 7. A. 1,000 SHARES BRANDYWINE REALTY TRUST 18,795.00 50. 9,397.50 @$18.795PERSHARE 8. A. 819.8270 SHARES CARLISLE COMPANIES 28,726.74 50. 14,363.37 @ $34.730 PER SHARE 9. A. 2,043.0322 SHARES EXXON MOBIL CORP 174,413.65 50. 87,206.83 @ $84.93 PER SHARE DOD VALUE: $173,514.72; ACCRUED DIV: $898.93 10. A. 2,329.0862 SHARES NUVEEN MUNI VALUE FUND 21,660.60 50. 10,830.30 @ $9.30 PER SHARE TOTAL (Also enter on line 6, Recapitulation) $ 2,963,750.22 (If more space is needed, insert additional sheets of the same size) Continuation of REV.1500 Inheritance Tax Return Resident Decedent TROGNER, EMMA, E. B. 21 01 00395 PaQe 1 Schedule F-2 - Jointly-Owned Property LETTER DATE OESCRlPTIDN OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 11. A- 5.7117 SHARES NUVEEN INSURED QUALITY MUNI 84.50 50. 42.25 @ $14.795 PER SHARE 12. A. 828.1482 SHARES NUVEEN PA INVT QUALITY 12,649.96 50. 6,324.98 MUNI FUND @ $15.275 PER SHARE 13. A- 1,400 SHARES HERSHEY FOODS CORP. 89,866.00 50. 44,933.00 @ $63.910 PER SHARE DOD VALUE: $89,474.00; ACCRUED DIV: $392.00 14. A- 2,514.6259 SHARES LUBRIZOL CORP. 84,654.88 50. 42,327,44 @ $33,405 PER SHARE DOD VALUE: $84,001.08; ACCRUED DIV: $653.80 15. A. 11,662.7535 SHARES HERMAN MILLER INC. 312,400.85 50 156,200,43 @ $26.75 PER SHARE DOD VALUE: $311,978.66; ACCRUED DIV: $422.19 16. A. 2,436.7921 SHARES NUCOR CORPORATION 113,615,43 50. 56,807.72 @ $46.625 PER SHARE 17. A. 800 SHARES RITE AID CORPORATION 4,580.00 50. 2,290.00 @ $5.725 PER SHARE 18. A- 38,932 SHARES ROYAL BANK OF SCOTLAND 952,938.56 50. 476,469.28 GREAT BRITAIN @$24,477PERSHARE(US$) ISSUED THROUGH MERRILL LYNCH 19. A- 38,932 SHARES ROYAL BANK OF SCOTLAND 48,299.03 50. 24,149.52 @ 1.2406 PER SHARE ISSUED THROUGH MERRILL LYNCH 20. A. 5,059.1050 SHARES MERCURY ASSET MANAGEMENT 50,692.23 50. 25,346.12 FUNDS CLASS C @$10.02 PER SHARE 21 A- 22,639,441 SHARES FEDERATED GOVERNMENT 199,227.08 50. 99,613.54 INCOME SECURITIES FUND @ $8.80 PER SHARE 22. A- 4,812.557 SHARES STATE STREET RESEARCH 60,782.59 50. 30,391.30 FUND@$12.63PERSHARE 23. A. 8 SHARES NUVEEN PA INVESTMENT QUALITY AMP 200,000.00 50. 100,000.00 MUNI AUCTION RATE CUM. PREFERRED ISSUED THROUGH MERRILL LYNCH 24. A. 1998 MERCEDES BENZ COUPE SL500 49,800.00 50. 24,900.00 VALUED PER SALES PRICE 25. A- ORDINARY HOUSEHOLD GOODS AND FURNISHINGS 20,000.00 50. 10,000.00 (NO SINGLE ITEM EXCEEDS $3,000 IN VALUE; NO COLLECTION OF ITEMS EXCEEDS $10,000 IN VALUE) SUBTOTAL SCHEDULE f-2 1,099,795.58 GRAND TOTAL SCHEDULE f.2 $ 2,963,750.22 "'EV'''''''''''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF TROGNER EMMA E. B FILE NUMBER 21 01 00395 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. DESCRIPTION OF PROPERTY %OF ITEM INCLUDETHE~MEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE NUMBER ATTACH A COPV OF THE DEEP FOR REAl ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) 1. JEWELRY GIFTED TO KRISTEN T, BARR (DAUGHTER) 4,000.00 100. 3,000.00 1,000.00 IN DECEMBER 2000 (NO SINGLE ITEM EXCEEDS $3,000 IN VALUE) 2. DIAMOND RING GIFTED TO KRISTEN T. BARR 6,000.00 100. 6,000.00 (DAUGHTER) IN DECEMBER 2000 (APPRAISAL ATTACHED) TOTAL (Also enler on line 7, Recapitulation) $ 7,000.00 '".,"'".,,"'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE lAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF TROGNER EMMA E B FILE NUMBER 21 01 00395 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A FUNERAL EXPENSES: 1. MYERS-HARNER FUNERAL HOME 4,364.00 2, CATALANO'S (RECEPTION) 500.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (5) WAIVED 0.00 Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Yea~s) Commission Paid: 2 AttomeyFees WIX, WENGER & WEIDNER (ESTIMATED) 15,000.00 3 Family Exemption: (If decedent's a.ddress is not the same as claimant's. attach explanation) 3.500.00 Claimant JOHN S. TROGNER, SR. Street Address 507 BRIDGEVIEW DRIVE City LEMOYNE State PA Zip 17043 Relationship of Claimant to Decedent SPOUSE 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 527.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. THE SENTINEL (ESTATE ADVERTISING) 116.51 8. CUMBERLAND COUNTY LAW JOURNAL (ESTATE ADVERTISING) 75.00 9. CUMBERLAND COUNTY REGISTER OF WILLS (DISCLAIMER FILING FEE) 29.00 10. MERRILL LYNCH (INITIAL ACCOUNT FEE) 125.00 11. REIMBURSEMENT TO JOHN S. TROGNER FOR ADMIN EXPENSES PAID 468.02 12. APPRAISE EVALUATION SERVICE, INC. 76.50 TOTAL (Also enter on line 9, Recapitulation) $ 24,781.03 .. (If more space is needed, insert addrtlonal sheets of the same size) <"';''''.1'''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE lAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF TROGNER EMMA E. B. FILE NUMBER 21 01 00395 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 22,535.00 1. MESSIAH HOME CARE 2. VERIZON PHONE 3. COMCAST CABLE 4. COUNTRY CLUB OF HARRISBURG 5. SNELL & ASSOCIATES - HILTON HEAD 6. HOSBERG ACCOUNT MAINTENANCE FEE 7. WASTE MANAGEMENT 8. BRIDGEPORT CONDOMINIUM ASSOCIATION 9. AT&T 10. SEA PINES COUNTRY CLUB 11. PENNSYLVANIA NEWS (HARRISBURG PATRIOT) 12. HILTON HEAD EXTERMINATORS 13, ZEPLlN SECURITY GROUP 14. ADELPHIA 15. PP&L 116.81 28.89 216.67 158.00 114.50 69.00 345.00 2315 52.04 10.80 262.20 19.75 501.37 236.70 TOTAL (Also enter on line 10, Recapitulation) $ (If more space IS needed, Insert additional sheets of the same size) 27,160.79 Continuation of REV-1500 Inheritance Tax Return Resident Decedent TROGNER, EMMA, E. B. 21 01 00395 PaQe 2 Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. PALMETTO ELECTRIC COOP 63.15 17. UGI 216.24 18. PA WATER COMPANY 31.97 19. COMMUNITY SERVICE (HH IMPROV. ASSESS) 741.00 20. SOUTH ISLAND PUBLIC SERVICE (WATER/SEWER) 1,262.00 21. BOROUGH OF LEMOYNE 112.67 22. NEIL BISER DPM (MEDICAL) 43.88 SUBTOTALSCHEOULEI 2,470.91 GRAND TOTAL SCHEDULE I $ 27,160.79 . . REv.1513EX.I'. COMMONWEALTH OF PENNSYLVANIA lNHERlTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES -- ------------- ..--- -------.. ..---.---' ------ , I __1 ESTATE OF IROGNi;R, EMMA, E. B. NUMBER L 1. 2. 3. 4. 5. 6. 7. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY -,..-._-----..---- --- -- -_._....._-_.._-----_.._~ TAXABLE DISTRIBUTIONS linclude outright spousal distributions, and transfers under Sec. 9116 lal (1.2)] JOHN S. TROGNER, SR- : 507 BRIDGEVIEW DRIVE LEMOYNE, PA 17042 STEVEN TROGNER i 510 WASHINGTON TERRACE i LEMOYNE, PA 17043 KRISTEN T. BARR ONE GENERAL AMHERST ROAD " AMHERST, NH 03031 , JOHN S. TROGNER, III 5005 GREENWOOD CIRCLE ENOLA, PA 17025 ! MATTHEW A. TROGNER 3073 WILLISTON ROAD, SUITE 3 SOUTH BURLINGTON, VT 05403 , CHRISTOPHER D. TROGNER , 305 OLD FORT ROAD LEMOYNE, PA 17043 F. CURT TROGNER 824 WALNUT STREET LEMOYNE, PA 17043 --- ---- -- _...._......__m FILE NUMBER 21 01 00395_ _ IRELA TIONSHIP TO DECEDEN-r- AMOUNT OR SHARE Do Not ListTrustee(s) __~ OF EST ATE ISPOUSE RESIDUE AFTER I DISTRIBUTIONS AS SE 'I FORTH BELOW SON $168,750.00 I :$168,750.00 ,+ SCHEDULE G ITRANSFER $56,250.00 \ DAUGHTER IGRANDSON \ $56,250.00 IGRANDSON GRANDSON IGRANDSON 1$56,250.00 $84,375.00 I _J'~TERDO~_MOUNTS FOR DISTRIBUTIQNS SHOWN ABOVE O~ L1NES_1~THRo.UGH 18,~~Af'PRQP~IA TE,ON REV-I500~OV~R SHEET i NON-TAXABLE DISTRIBUTIONS: "T \ A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I I I II. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 1 TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. 1 $ --~--" --~_. (Irmore space is needed;-insert additional sheets of Ihesame sile) --- --- Continuation of REV-1500 Inheritance Tax Return Resident Decedent TROGNER, EMMA, E. B. 21 01 00395 PaQe 3 Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include outright spousal distributions) 8. BLAIR S. TROGNER, JR. GRANDSON $84,375.00 FOUR SENTRY POINT ROAD LEMOYNE, PA 17043 --' ~~ '7r.t111 (?c,J DellIIl,r IGoldsmlth 1000 Elm street Hampshire Plaza Mall MANCHESTER, NH 03101 (603) 641-2135 l'.IAMF.: CUIi"~~~,''' ~. 'I: PHONe Aoonl;'. ili'.! ...-:, t;:' ., 02- ..t=== €MM^ .6, Ii<.Oq 1JEn- ".-.. ..,. ~._. $Ot"O ',1 ~M~l c.o.D. CMAIlGf. OHACCl'. IIDIE.HarD. PAIOOlJT ,. . ..,,-"~"'" '. '. ~,~,,,,,.'"h''' . '''''ii.' "" r """''''~'''''::<'-'''' QTY ~. r,:'....",' ''.. '....~.: ''fRIP'oiet' ''''\~,..~,,,....:.,:,,,, . , .' . I , , " Mf((~ E:Sf,,-r~ Vf>n,.Y O~ ..A3" : , ;. l(."../rfl..Ar ~ \l?..,!-::~\~ ,..Dl.. .c::'lIV,Q.! . I "'{1 $?""- .""IT):\" ." '-'~~. ,~. B~ .!oJ,l t\!.1., . 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