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Home My WebLink About05-11-05 (2) METTE. EVANS & WOODSIDE A PROFBlSSIONAL OORPORATION ATTORNJIlYS AT LAW 3401 NORTH FRONT STREET P.O. BOX 3930 HARRISBURG. PA 17110-0930 HOWELL C. METTE IRS NO. 23-1983003 TELEPHONE (717) 232-6000 FAX (717J 236-1816 hllp:/Iwww.melle.com May 4, 2005 VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Elizabeth J. Harnischfeger, Deceased Dear Ms. Strasbaugh: Enclosed herewith are two copies of the Pennsylvania Inheritance Tax Return, REV-1500, for Elizabeth J. Harnischfeger, deceased. Also enclosed is a check in the amount of $21,524.65, being the amount of tax shown to be due on the return. Also enclosed is a check in the amount of $15 in payment of the filing fee. Mrs. Harnischfeger died February 8, 2005, a resident of Pennsylvania. All of her assets were owned by the inter vivos revocable trust referred to in the Inheritance Tax Return. Sincerely, l k,~LVr f\hlh/ Howell C. Mette HCM/lmg Enclosures cc: Mary Louise Johnson 423566vl 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 JOHNSON MARY LOUISE nnnn folj ESTATE INFORMATION: SSN: 155-36-7773 FILE NUMBER: 2105-0414 DECEDENT NAME: HARNISCH FEGER ELIZABETH J DATE OF PAYMENT: 05/05/2005 POSTMARK DATE: 05/04/2005 COUNTY: CUMBERLAND DATE OF DEATH: 02/08/2005 NO. CD 005293 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $21,524.65 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 553 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $21,524.65 GLENDA FARNER STRASBAUGH REGISTER OF WILLS RE~-1500 EX (r.oo) OFFICIAL USE ONLY ~ V' ~x. ~ ~\~/ QJL :kEf 'f COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER -.lL COUNTY CODE ~~ YEAR DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) ~ Harnischfe er Elizabeth ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 2/8/2005 7/15/1913 W OF AFPLlCABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Q J SOC~LSECURITYNUMBER 155-36-7773 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOC~ SECURITY NUMBER W f0- Il: :!U) (J Q:lo:: wll.U :cOO (J Q:...I ll.1ll ll. < [X] 1. Original Return D 4. Limited Estate D6. D 2. Supplemental Return 0 3. Remainder Return (date or death prior to 12-13-82) D 48. Future Interest Compromise (date of death after 12.12-82) D 5. Federal Estate Tax Return Required [X] 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dale 01 dnth between 12-31-911f111-1-95) D 11. Election to tax under Sec. 9113(A)(A1t1chSchOI Decedent Died Testate (Attach copy of VViIt) D 9. Litigation Proceeds Received ... z W Q Z AJ ... I o THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Howell C. Mette ire 3401 N. Front St:ceet FIRM NAME (If Applicable) METTE, EVANS & WOODSIDE TELEPHONE NUMBER 717-232-5000 P.O. Box 5950 Harrisbur , PA 17110-0950 1. Real Estate (Schedule A) (1) 0.00 0.00 0.00 0.00 4,136.27 4,305.88 OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 3. Closeiy Held Corporation, Pertnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) z o i= :5 ::l l- ii: < u W 0:: 6. J~ Owned Property (Schedule F) L-J Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) (6) i-' , 515,201.88 ~~'-' B. Total Groa. As.ots (total Lines 1-7) (B) 7,662.70 8,480.60 523,644.03 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgege Liabilities, & L1ans (Schedule I) (10) 11. Total Doduction. (total Lines 9 & 10) (11) 16,143.30 507,500.73 4,000.00 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) (12) (13) 14. Net Voluo SubJoctto Tox (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Une 14 taxable at the spousal tax 0.00 Z rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 i= 16. Amount of Line 14 taxable at lineal rate 503,500.73 x.O < fo- ::> 0.00 ll. 17. Amount of Line 14 taxable at sibling rate x.12 ::E 0 0.00 (J 1 B. Amount of line 14 taxable at collateral rate x.15 )( < Tax Due fo- 19. (14) 503,500.73 L(15) ~(16) (17) 0.00 22,657.53 0.00 (19) 0.00 22,657.53 (1B) 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 d Add Dece ent s Complete ress: SlREET ADDRESS Messiah Village CllY I STAlE I ZIP Mechanicsbura PA 17055- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 1.132.88 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 0.00 0.00 Total Interest/Penalty (0 + 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. (SA) 22.657.53 1.132.88 0.00 0.00 21.524.65 0.00 8. Enter the total of Line 5 + SA. This is the 8ALANCE DUE. (58) 21.524.65 Make Check Payable to: REG/S1ER OF WH..LS, AGENT ~~~r~~f~Jt$:~:~.:~,I~;~rJ~~;~;,'~\;~fkwf'1~'1t~~1!J1j~~~I~~{el~.t~~~~{ff,~~.."'-,':]r}!~r~}tM~j,F;~~5~~~,mt~1,,rl'~~''::.:~,,~~~,.ml~.-tl!1l~~~. .. "l ~~'~,"",,,!1~":',",,,,,,,,,,.l,,,,,~,,,,,,,,,,,,>,,,,,,,,,,,,,,,',~N,;"',c~ilh~<'h:'';.''''''y,..'>''_,"",..~;....,,,.m''.'.''".~IW:l,_c."..,.<",-.,.,.~~..,< 1}"r'.....-'".:v;Z4}J~j,"'....,.~, ~'II'~"-'f'l.';;;f:L~,...niIflt1i....~~~ 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;. . . . . . . . . , . . . . . IX] b. retain the right to designate who shall use the property transferred or ns inoeme; . D c. retain a reversionary interest; or . . . . . . . . . . . . . , . . . . . . . . . . D d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust fo~' or payable upon death bank acoount or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity. or other non-probate property which contains a beneficiary designation? . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . .. D []g IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penaltlel of perjury, t declare that I have examined this return, including accompanying schedules and 8tatements, and to the best of my knowledge and beHef, it i. true, correct and complete. Declaration of preparer other than the personal representative is baled on all information of which preparer has any knowledge. SIGNA TURf OF PERSON RESPONSIBLE FOR FILING RE1URN PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Ma Louise Johnson ADDRESS Camp Hill, PA 17011 Howell C. Mette, Esquire ADDRESS 3401 N. Front Street, PO Box 5950 Harrisburg, PA 17110-0950 No D ~ ~ UiI ~ []!I OtJ ~~1'~ifif~{t1\Cl;'~'4f~'~_{~~~t*J~~~1UI For dates of death on or after July 1, 1994 snd before January 1. 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse Is 3% [72 P.S. S 9916 (a) (1.1) (OJ. 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. S 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviVing spouse from tax, and the statutory requirements for disclosure of assets and filing a tax 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 stapparent oftha cl1i1d is 0% 172 P.S, S 9116(8)(1.2)1. Tha tax rata imposad on the net valua of transfers to or for the use of the decadent's lineal beneficiaries is 4.5%. axc.pt as noted in 72 P.S. S 9116(1.2) (72 P.S. S 9116(a)(1 )). Tha tax rete imposed on the net value of transfers to or for tha use of tha decedenrs siblings is 12% (72 P.S. S 9116(a)(1.3)]. A sibling Is defined, under Section 9102, at an individual who has at least one parent in common v.rilh the decedent, whether by blood or adoption. 3W4646 1.000 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIOENT OECEOENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF E~izabeth J. Harnischfeaer Include the proceeds of liligation and the dele the proceeds -. received by the estate. All property jolnUy-ownad with the rloht of eurvlvorshlp must be dleclosed on Schedule F, FILE NUMBER 2105 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Accrued income, F~eet Nationa~ Bank, Trustee U/W F.P. Jones FBO E~izabeth Harnischfeger 1,741.02 2 Accrued income, Wachovia Bank, Trustee FBO Elizabeth Harnischfeger 2,395.25 3W.-SAD 1.000 TOTAL (Alse enter en I;ne 5 Reese;!"I.!;e") $ (If more space is needed, insert additional sheets of the same size) 4,136.27 REV.1S09 EX . (6-98) COMMONWEAL lH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT ESTATE OF Elizabeth J. Harnischfeger SCHEDULE F JOINTLy.oWNED PROPERTY FILE NUMBER 21 05 If an asset was msde Joint within one year of the decedent's date of death, ~ must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME AOORESS RELATIONSHIP 10 DECEDENT A. Johnson, Mary Louise 155 N. 25th Street, Camp Hill, PA 17011 Daughter B. c. JOINTLY.OWNED PROPERTY: lETTER DATE OESCRJPTlON OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE Ii6.ME OF F'~IAl INSTITUTION AND BAN< ACCOlJllT DATE OF DEATH DECll'S VAlUE OF N.NBER OR SIMIlAR IDENTIfYING I'AJMBER. ATTACH DEED FOR NUMBER TENANT JOINT JO!NTtV.rELOREALESTATE. VAlUE OF ASSET INTEREST DECEDEN'l'S INTEREST 1. A. 1 A Fleet National Bank Checking Account #0504153851, owned jointly with daughter, Mary Louise Johnson 8,611.76 50.0000 4,305.88 . TOTAL (Also enter on line 6 RecaDilulation) $ 4 305,88 3W46AE 1.000 (If more space is needed, insert additional sheets of the same size) REV-1S10 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON.PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ElizabethJ. Harnischfeqer FILE NUMBER 2105 This schedule must be completed and flied if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPllON OF PROPERTY IlEM N:UDE TI-E N6ME OF 1lE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBEF TI-E DATE OF lRANlFER. ATrACHACOPV OF THE DEEC FOR REAL ESTATE VALUE OF ASSET INTEREST OF APPUCABLEI VALUE Revocable Inter Vivos Trust UtA 09/30/1999 FBO Decedent, Mary Louise Johnson, Trustee 1 Securities, see Schedule G-1, attached 495,895.37 100.0000 0.00 495,895.37 2 UBS Resource Management Money Market Accocunt 19,306.51 100.0000 0.00 19,306.51 TOTAL (Also enter on line 7, Recapitulation) $ 515 201.88 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 Date of Death: 02/08/2005 Valuation Date: 02/08/2005 processing Date: 04/28/2005 Shares or Par Security Description 1) 300 ALLTEL CORP (020039103) COM New York Stock Exchange 02/08/2005 2) 230 AVALONBAY CMNTYS INC (053484101) COM New York Stock Exchange 02/08/2005 Schedule G-l High/Ask 55.61000 68.86000 3} 200 BANK OF AMERICA CORPORATION (060505104) COM New York Stock Exchange 02/08/2005 46.93000 4) 500 BELLSOUTH CORP (079860102) COM New York Stock Exchange 02/08/2005 5) 500 BRISTOL MYERS SQUIBB CO (110122108) COM New York Stock Exchange 02/08/2005 6) 308 CHEVRONTEXACO CORP (166764100) COM New York Stock Exchange 02/08/2005 7) 514 CONOCOPHILLIPS 120825C104) COM New York Stock Exchange 02/08/2005 8) 1000 EXXON MOBIL CORP 130231G102) COM New York Stock Exchange 02/08/2005 26.85000 24.20000 56.75000 96.85000 55.90000 Low/Bid 55.33000 H/L 68.13000 H/L 46.55000 H/L 26.50000 H/L 23.86000 H/L 56.05000 8/L 95.55000 8/L Div: 0.270000 Ex: 02/08/2005 Rec: 02/10/2005 Pay: 03/10/2005 54.84000 8/L 9) 100 FORTUNE BRANDS INC 1349631101) COM New York Stock Exchange 02/08/2005 84.55000 Div: 0.330000 Ex: 02/07/2005 Rec: 02/09/2005 Pay: 03/01/2005 83.67000 8/L 11l) 400 FPL GROUP INC 1302571104) COM New York Stock Exchange 02/08/2005 11) 200 GLAXOSMIT8KLINE PLC (37733W105) SPONSORED ADR New York Stock Exchange 02/08/2005 80.19000 45.45000 Page 1 78.85000 8/L 45.10000 8/L Estate of: 8arnischfeger.E1izabeth Account: 12908-0001 Report Type: Date of Death Number of Securities: 35 File ID: 8arnischfeger.Elizabeth.estate Mean and/or Oiv and Int Security Adjustments Accruals Value 55.470000 16,641.00 68.495000 15,753.85 46.740000 9,348.00 26.675000 13,337.50 24.030000 12,015.00 56.400000 17,371. 20 96.200000 49,446.80 55.370000 + 0.270000 55.640000 55,640.00 84.110000 + 0.330000 84.440000 8,444.00 79.520000 31,808.00 45.275000 9,055.00 Thi.s report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at 18181 313-6300 or www.evpsys.com. IRevision 7.0.4) Date of Death: 02/08/2005 Valuation Date: 02/08/2005 Processing Date: 04/28/2005 Shares or Par Security Description 12) 400 HAWAIIAN ELEC INDUSTRIES (4198701001 COM New York Snock Exchange 02/08/2005 13) 200 KIMBERLY CLARK CORP (494368103) COM New York Stock Exchange 02/08/2005 14) 225 MARSH & MCLENNAN COS INC (571748102) COM New York Stock Exchange 02/08/2005 151 300 MCGRAW HILL COS INC (580645109) COM New York Stock Exchange 02/08/2005 16) 20 MONSANTO CO NEW 161166W101) COM New York Stock Exchange 02/08/2005 17) 300 PENN ENGR & MFG CORP (707389102) CL A New York Stock Exchange 02/08/2005 18) 166 PFIZER INC (717081103) COM New York Stock Exchange 02/08/2005 19) 250 PNC FINL SVCS GROUP INC (693475105) COM New York Stock Exchange 02/08/2005 20) 350 PPL CORP (69351T106) COM New York Stock Exchange 02/08/2005 21) 150 PROGRESS ENERGY INC (743263105) COM New York Stock Exchange 02/08/2005 22) 150 ROYAL DUTCH PETE CO (7802578041 NY REG EUR .56 New York Stock Exchange 02/08/2005 High/Ask 29.54000 66.94000 32.20000 94.73000 56.70000 18.20000 25.86000 54.84000 55.86000 45.01000 58.85000 Low/Sid 28.25000 H/L 66.62000 H/L 31.75000 H/L 92.90000 H/L 55.27000 H/L 18.20000 H/L 25.12000 H/L 53.72000 H/L 55.33000 H/L 44.38000 H/L 58.30000 H/L 23) Div: 0.99482 Ex: 02/04/2005 Ree: 02/08/2005 Pay: 03/15/2005 300 SSC COMMUNICATIONS INC (78387GI031 COM New York Stock Exchange 02/08/2005 24.70000 Page 2 24.48000 H/L Estate of: Harnischfeger.Elizabeth Account: 12908-0001 Report Type: Date of Death Number of Securities: 35 File 10: Harnischfeger.Elizabeth.estate Mean and/or Div and Int Security Adjustments Accruals Value 28.895000 11,558.00 66.780000 13,356.00 31.975000 7,194.38 93.815000 28,144.50 55.985000 1,119.70 18.200000 5,460.00 25.490000 4,231. 34 54.280000 13,570.00 55.595000 19,458.25 44.695000 6,704.25 58.575000 8,786.25 149.22 24.590000 7,377.00 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: 02108/2005 Valuation Date: 02/08/2005 Processing Date: 04/28/2005 Shares or Par 24) 25) 26) 27) 28) 29) 30) 31) 32) 3.3) 34) Security Description High/Ask Low/Bid 36.34000 H/L 63.92000 H/L 38.85000 H/L 18.09000 H/L 32.22000 H/L 19.90000 H/L 21.45000 H/L 19.88000 H/L 25.60000 H/L 45.01000 H/L 39.26000 H/L Estate of: Harnischfeger.Elizabeth Account: 12908-0001 Report Type: Date of Death Number of Securities: 35 File ID: Harnischfeger.Elizabeth.estate Mean and/or Div and Int Security Adjustments Accruals Value 36.615000 10,984.50 300 VERIZON COMMUNICATIONS (92343V104) COM New York Stock Exchange 02/08/2005 36.89000 64.145000 6,414.50 100 WEYERHAEUSER CO (962166104) COM New York Stock Exchange 02/08/2005 64.37000 40.00 39.360000 19,680.00 Div: 0.4 Ex: 02/02/2005 Rec: 02/04/2005 Pay: 02/28/2005 500 WYETH (983024100) COM New York Stock Exchange 02/08/2005 39.87000 375 XCEL ENERGY INC (98389B100) COM New York Stock Exchange 02108/2005 18.28000 18.185000 6,819.38 6 NEENAH PAPER INC (640079109) COM New York Stock Exchange 02/08/2005 32.64000 32.430000 194.58 Div: 0.1 Ex: 02/02/2005 Rec: 02/04/2005 Pay: 03/02/2005 300 COHEN & STEERS SELECT UTIL FD (19248A109) COM New York Stock Exchange 02/08/2005 19.99000 500 EATON VANCE TAX ADVT DIV INCM (27828G107) COM New York Stock Exchange 02/08/2005 21.89000 300 EATON VANCE TX ADV GLBL DIV FD (27828S101) COM New York Stock Exchange 02/08/2005 19.98000 362 ENTERPRISE PRODS PARTNERS L P (293792107) COM New York Stock Exchange 02/08/2005 26.25000 Div: 0.4 Ex: 01/27/2005 Rec: 01/31/2005 Pay: 02/14/2005 500 KINDER MORGAN ENERGY PARTNERS (494550106) UT LTD PARTNER New York Stock Exchange 02/08/2005 45.48000 Div: 0.74 Ex: 01/27/2005 Rec: 01/31/2005 Pay: 02/14/2005 500 TEPPCO PARTNERS L P (872384102) UT LTD PARTNER New York Stock Exchange 02/08/2005 39.67000 Page 3 0.60 19.945000 5,983.50 21. 670000 10,835.00 19.930000 5,979.00 25.925000 9,384.85 144.80 45.245000 22,622.50 370.00 39.465000 19,732.50 This report was produced with EstateVal, a product of Estate Valuations"& Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4) Date of Death: Valuation Date: Processing Date: 02/08/2005 02/08/2005 04/28/2005 Estate of: Harnischfeger.Elizabeth Account: 12908-0001 Report Type: Date of Death Number of Securities: 35 File rD: Harnischfeger.Elizabeth.estate Shares or Par Security Description High/Ask Low/Bid Mean and/or Div and Int Adjustments Accruals Security Value 351 217 DU PONT E I DE NEMOURS CO (2635341091 COM New York Stock Exchange 02/08/2005 49.77000 49.22000 H/L 49.495000 10,740.42 Total Value Total Accrual Total $495,895.37 $495,190.75 $704.62 Page 4 This report was produced with EstateVal, a product of Estate Valuations &. PI:icing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evPsys.com. (Revision 7.0.41 R~V-1511 EX. (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth J Harnischfeger ITEM NUMBER A. B. Debts of decedent must be reported on Schedul. I. DESCRIPTION FUNERAL EXPENSES: 1. Auer Funeral Home 2 Beverly Monument - grave marker Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representa~ve's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representa~ve{s) Street Address City State Zip 2. Year(s) Commission Paid: Attorney Fees METTE, EVANS & WOODSIDE 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 5. 4. Probate Fees Accountant's Fees Richard J. Hatch, CPA 7. 6. Tax Return Preparer's Fees 3W46AG 1.000 None FILE NUMBER 2105 TOTAL (Also enter on line 9, Recapitulation) $ (If more space Is needed, insert additional sheets of the same size) AMOUNT 1,032.00 225.00 905.70 5,000.00 500.00 7,662.70 155-36-7773 Estate of: Elizabeth J. Harnischfeger Item No. 3. 4. 5. Schedule H Part 1 (Page 2) Description Amount Funeral luncheon Minister, funeral Organist, funeral 655.70 100.00 150.00 Total (Carry forward to main schedule) 905.70 REV-1512 EX. (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth J Harnischfeger SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 05 Report debts Incurred by the decedent prior to desth which remained unpeid es of the date of death, Including unrelmbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH Messiah Village 6,578.60 2 PA Department of Revenue 2004 personal income tax 3 PA Department of Revenue 2005 personal income tax 1,757.00 145.00 3W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 8 480.60 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Elizabeth J Harn~schfeaer NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Carl E. Harnischfeger General Bequests: 1,000.00 2 Carl E. Harnischfeger, Jr. 50% Residue: 175,483.42 3 Stephen Harnischfeger 4 Aimee D. Johnson General Bequests: 1,000.00 5 Elizabeth W. Johnson General Bequests: 1,000.00 General Bequests: 1,000.00 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 2105 AMOUNT OR SHARE OF ESTATE Grandson Son Grandson Granddaughter Granddaughter 1,000.00 175,483.42 1,000.00 1,000.00 1,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 2 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS St. Stephens Protestant Episcopal Church Beverly, New Jersey Burlington County Chapter, American Red Cross Total from continuation schedule . . . . . . . . . 3W46Al 1.000 TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space IS needed, Insert additional sheets of the same size) 1,000.00 1,000.00 2.000.00 $ 4 000.00 Estate of: Elizabeth J. Harnischfeger 155-36-7773 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 6 Mary Louise Johnson 155 N. 25th Street Camp Hill, PA 17011 General Bequests: 147,533.88 50% Residue: 175,483.42 Daughter 323,017.30 7 Slate Johnson General Bequests: 1,000.00 Grandson 1,000.00 Schedule J Part II (Page 2) Item No. Deseription Amount 3 Memorial Hospital of Burlington County Mt. Holly, New Jersey 1,000.00 4 Beverly Emergency Squad Beverly, New Jersey 1,000.00 Total (carry forward to main schedule) 2,000.00 '. Agrrrtttrut of Wnt5t TillS AGREEMENT OF TRUST, made and entered into this 30~ay of ~~1 JL- , 1999, by and between ELIZABETH J. HARNISCHFEGER, as Settlor, hereinafter referred to as "Settlor", and MARY JOHNSON, as Trustee, hereinafter collectively referred to as WITNESSETH: fully described in Schedule "A" att , , WHEREAS, S,ttlor is , control of such property in placlhg the active management and NOW, THEREFORE, in consideration of the mutual covenants and agreements herein contained, it is agreed by and between the parties hereto as follows: ARTICLE I: Settlor, concurrently with or subsequent to the execution of this Agreement of Trust, will transfer and convey to Trustee the assets listed on Schedule "A," attached hereto and made a part hereof, which said assets are hereinafter referred to as the "Trust", receipt of which assets hereby is acknowledged by Trustee, and Trustee, in consideration thereof, agrees to hold and administer said assets and any additions thereto, as Trustee, IN TRUST NEVERTHELESS, for the following uses and purposes: (a) Trustee shall have, hold, manage, invest and reinvest the same, collect the income and pay over the net income in convenient installments to Settlor during Settlor's lifetime. (b) During the lifetime of Settlor, Trustee shall pay to Settlor such portion or all of the principal of the Trust as Settlor may from time to time request in writing. (c) Trustee may also e Trust as, in its discreti . home (d) , Trustee shall pay over to the Executor of Sett of the principal as shall be required provided in Settlor's Will and inheritance and estate taxes, funeral and administration costs which may be incurred with respect to Settlor's estate. Thereafter, Trustee shall distribute the remaining assets, proceeds from or on account of insurance policies received by reason of the death of Settlor, and any other assets and funds as is hereinafter provided. ARTICLE II: The Trustee shall deliver Settlor's tangible personal property in the Trust as follows: - 2- (a) The "Woodside Ancestral Chair" dated 1732 to Settlor's granddaughter, ELIZABETH WOODSIDE JOHNSON, if she survives Settlor. (b) One of Settlor's two Victorian French dolls to each of Settlor's granddaughters AIMEE DARE JOHNSON and ELIZABETH WOODSIDE JOHNSON, the selection to be made by the Trustee. husband shall b or's son, CARL E. HARNISCHFEGER, . Settlor does so recognizing that Settlor's daughter, MARY LOUISE JOHNSON, will, upon Settlor's death, become the sole owner of jewelry by reason of provisions made for her by Settlor's late mother. Any such tangible personal property not disposed of by such a written statement shall be distributed to Settlor's son, CARL E. HARNISCHFEGER, JR., and Settlor's daughter, MARY LOUISE JOHNSON, to be divided between them as they shall agree. Should the beneficiaries be unable to agree, the Trustee shall divide this property between them in as nearly equal portions as the Trustee, in the sole discretion of the Trustee, deems practical, having due regard to the personal preferences of the beneficiaries. (c) Settlor may leave a written list in elsewhere disposing of certain ite Trustee shall dispose 0 properly i shall be pr x or elsewhere and her death, it y subsequent all of Settlor's jewelry, watches - 3- ARTICLE III: The Trustee shall pay the following specific bequests: (a) The sum of ONE THOUSAND ($1,000.00) DOLLARS to each of Settlor's grandchildren, ELIZABETH WOODSIDE JOHNSON, SLATE JOHNSON, AIMEE DARE JOHNSON, CARL EDWARD HARNISCHFEGER, III and STEPHEN HARNISCHFEGER who su . OLLARS to each of (b) The sum of ONE T the following: (3) RLY EMERGENCY SQUAD, Beverly, New Jersey; (4) MEMORIAL HOSPITAL OF BURLINGTON COUNTY, Mt. Holly, New Jersey. ARTICLE IV: The Trustee shall distribute that certain real estate known as 36 Fifth Street, Surf City, Ocean County, New Jersey, to Settlor's daughter, MARY LOUISE JOHNSON and Settlor's son, CARL EDWARD HARNISCHFEGER, JR., if living at her death, or if either of them predeceases Settlor, to the survivor of them. -4- . I. ARTICLE V: All of the rest, residue and remainder of the Trust assets (the "Residue") not disposed of in the preceding portions of this Agreement, shall be distributed as follows: (b) The bataIl.. c. e of the Residue shall be distributed to Settlor's 1""+'. .. son, CARL EDWARD HARNISCHFEGER, JR., and Settlor's daughter, MARY LOUISE JOHNSON, in equal shares absolutely and in fee simple. If Settlor's son, CARL EDWARD HARNISCHFEGER, JR., predeceases Settlor, his share shall be added to the share of Settlor's daughter, MARY LOUISE JOHNSON. If Settlor's daughter, MARY LOUISE JOHNSON, predeceases Settlor, her share shall be distributed to her then living issue, per stirpes. - 5 - ARTICLE VI: The following provisions shall apply to the Trust established by subparagraph (a) of ARTICLE V. (a) The amount placed in trust shall be further divided into two equal amounts, each of which shall constitute a separate Trust. Settlor's son, CARL EDWARD HARNISCHFEGER, JR., shall be the Beneficiary and Co-Trustee with Settlor's dau Y LOUISE JOHNSON, as Co-Trustee (hereinafter referred one such Trust. Settlor's daughte be the Beneficiary and (b) and reinve quarterly pay 0 or for the so much of the principal e proper support, maintenance (c) Upon the death of MARY LOUISE JOHNSON, the Trustee shall convey and pay over all of the remaining assets of her separate Trust to one or all, or less than all of Settlor's issue in such amounts or proportions, and in such lawful interest or estates, whether absolutely or in trust, and the Beneficiary's spouse, as to a life estate in trust with remainder to Settlor's issue, in such amounts or proportions and in such lawful estates, whether absolutely or in trust, as the Beneficiary may have directed, either by instrument filed with the Trustee during the Beneficiary's lifetime, exercising this Power of Appointment, or by the -6- ARTICLE VIII: the following powers: The Trustee shall possess, among others, Trustee is a distributions of the in kind, and to allocate specific ts created hereunder so long as the share is not affected by such allocations. Should it appear desirable to partition any real estate, Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, recognizances, or other obligations with as wide powers as can be exercised by an individual owner in fee simple. (a) To vary or to retain investments, including the stock of any corporate Trustee named herein, when deemed desirable by Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or securities or in such other property, real or per deem wise, without being restricted to so-called without being limited to any statu investments by fiduci ' (b) rust or (c) To sell either at public or private sale and upon such terms and conditions as Trustee may deem advantageous to a Trust, any or all real or personal estate or interests therein owned by a Trust severally or - 8- in conjunction with other persons, 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 or liability 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 wri . . ch may be onferred upon including Trustee, to and to assign and pledge assets of Trustee in this paragraph or elsew (d) extending (e) pay indebtedn a Trust therefor. (f) To pay all costs, taxes, expenses and charges in connection with the administration of a Trust, including a reasonable compensation to agents. (g) In the discretion of Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of a Trust. (h) To vote any shares of stock which form a part of a Trust. - 9 - CD To assign to and hold in trust an undivided portion of any asset. (j) To do all other acts in its judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the Trusts. ARTICLE IX: hereunder, to whom payments of income or principal shall be under legal disability, or in the unable to apply such paymen en as any beneficiary directed to be made, , shall otherwise be ts and advantages, r more of the following ways: (a) (b) or Conservator of such beneficiary; (c) To a relative of such beneficiary, to be expended by such relative for the benefit of such beneficiary; or (d) By itself expending same for the benefit of said beneficiary. ARTICLE X: It is agreed that Settlor may, by instrument in writing delivered to Trustee, modify, alter or revoke this Agreement in whole or in part. - 10 - ARTICLE XI: Any person who shall have died at the same time as Settlor, or under such circumstances that the order of deaths cannot be established by proof, or within thirty (30) days of Settlor's death, shall be deemed to have predeceased her. Any person (other than Settlor) who shall have died at the same time as any then recipient of income or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased such beneficiary. individuals or a c designate in writi Trustee or Co-Trust Pennsylvania shall se Trust and Co-Trustee of ARTICLE XII: one or more her Will. If no such successor Y TRUST COMPANY, Hershey, Trustee of the MARY LOUISE JOHNSON EDWARD HARNISCHFEGER, JR. Trust. ARTICLE XIII: In the absence of actual knowledge of a breach of trust, or information concerning a possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for any failure to seek redress for any act or omission of such predecessor, shall have responsibility only for property which is actually delivered to a successor Trustee by such predecessor and shall have all of the powers conferred upon a Trustee hereunder. -11- IN WITNESS WHEREOF, ELIZABETH J. HARNISCHFEGER has hereunto offered her hand and seal as Settlor and MARY LOUISE JOHNSON has offered her hand and seal as Trustee all on the day and year first above written. SETTLOR: /~ r(}hjib / Witness (SEAL) ISCHFEGER - 12- (SEAL) SCHEDULE A 1. All of Settlor's tangible personal property wherever located. 2. Settlor's brokerage account at Paine Webber. 3. Settlor's real property known as 36 Fifth County, New Jersey. 4. All of the rest, r perso operty 198929_1 COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF DAUPHIN On this, the 30~ day of \.);.pLeA.b.1A.,.J.999, before me, a Notary Public, the undersigned officer, personally appeared ELIZABETH J. HARNISCHFEGER and MARY LOUISE JOHNSON, to me (or satisfactorily proven) to be the persons whose names are subscribed acknowledged that they executed the s d notarial seal. EAL) Notarial Seal RoxAndra M. Rosario, No!Bfy Susquehanna Twp., Dauphin Cou My Commission Expires Feb. 24, Member, Pennsy!vaola As5oclatJon 01 Notaries 198929_1 AMENDMENT TO AGREEMENT OF TRUST THIS AMENDMENT TO AGREEMENT OF TRUST, made and entered into this ~day of ~ ~ ' 2001, by ELIZABETH J. HARNISCHFEGER, as Settlor (hereinafter referred to as "Settlor") and MARY LOUISE JOHNSON, of Camp Hill, Cumberland County, Pennsylvania (hereinafter referred to as "Trustee"). WITNESSETH: :/' , of Trust dated WHEREAS, Settlor has entered into an September 30, 1999, wi,th Truste~; iiD.d :,.,.<; Settlor may, by instrtt1l1ent in. writirig..,ti~liyered to 'I'fustee, modify, alter or revoke 4t': the Agreement of Trust. . . . WHEREAS, ARTICLE VII of said Agreement of Trust provides that the NOW, THEREFORE, Said Agreement of Trust is hereby amended, as follows: ARTICLE I: ARTICLE V of said Agreement of Trust is hereby amended to read as follows: "ARTICLE V: All of the rest, residue and remainder of the Trust assets (the "Residue") not disposed of in the preceding portions of this Agreement, shall be distributed as follows: .' (a) The sum of One Hundred Forty- three Thousand, Two Hundred Twenty-Eight ($143,228.00) Dollars shall be distributed to my daughter, MARY LOUISE JOHNSON. (b) The balance of the Residue shall be distributed to Settlor's son, CARL EDWARD HARNISCHFEGER, JR., and 11 Settlor's daughter, MARY LOUI~ JOHNSON, in equal'fshares absolute~y and in fee simple. If Settlor's son,<JARL EDWARD HARNISCHFEGER, JR., predeceases Sett10r, his share shall be added to the share of Settlor's dau.ghter,MARY LOUISE JOHNSON. If Settlor's daughter, MARY LOUIS~ JOHNSON, predeceases Settlor, her share shall be distri'p-qted to her then living issue; per stirpes." ARTICLE II: ARTICLE VI of said Agreement of Trust is hereby revoked. ARTICLE III: ARTICLE XII of said Agreement of Trust is hereby amended to read as follows: "ARTICLE XII: Upon the death of MARY LOUISE JOHNSON or her resignation or inability to serve as Trustee, the successor Trustee shall be such one or more " individuals or a corporate fiduciary or both as MARY LOUISE JOHNSON shall designate in writing executed during her lifetime or in her Will. If no such successor Trustee or Co-Trustee is designated, HERSHEY TRUST COMPANY, Hershey, Pennsylvania shall serve as such successor Trustee." Settlor hereby ratifies and affirms the provisipns of said Agreement of Trust as amended hereby. IN WITNESS Trustee have executed this first ab,ove written. Amendment to Agreement (SEAL) ELIZABETH J. HARNISCHFEGER e~ H TRUSTEE: IJ [ ft/\ Witness fiA" ~r- MARY LOUISE JOHNSON (SEAL) .. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: On this, the 9TH day of MAY , 2001, before me, a Notary Public, the undersigned officer, personally appeared ELIZABETH J. HARNISCHFEGER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. seal. IN WITNESS WHEREOF, ~ have hereunto (SEAL) hand and notarial N otaryPublic My Cbmmission Expires: I" · COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: On this, the 9TH day of MAY ,2001, before me, a Notary Public, the undersigned officer, personally appeared MARY LOUISE JOHNSON, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. hand and notarial IN WITNESS WHEREOF, seal. Expires: (SEAL) 259857_1