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Home My WebLink About01-0925 PETITION FOR PROBATE and GRANT OF LETTERS Estate of also known as Ellena M. Railing No. 21-01-925 To Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Social Security No. 205-09-9967 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the ex cutrix in the last will of the above decedent, dated June 24, 1998 and codicil(s) dated N/A named (state relevenat circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in Cumberland her last family or principal residence at 427 W. North Street, Boro of Carlisle County, Pennsylvania, with (list street, number and municipality) Decedent, then 86 years of age, died Sept. 26, 2001 Thornwald Home, 442 Walnut Bottom Rd, Boro of Carlisle, Cumberland County, Pennsylvania Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: No Exceptions 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 . situated as follows: $ unestimated $ $ $ WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary (testamentary; admimstration c.t.a.; administration d.b.n.c.La.) OATH O.F PERSONAL REPRSENTATIVE COMMONWEA TLH OF PENNSYLVANIA COUNTY OF CUMBERLAND The petitioner(s) above..named swear(s) or affirm(s) that the statement in the foregoing peition are true and correct to the best of tbe knowledge and belief of petitioner(s) and that ~rsonal represen- tative(s) of the above decedent petitioner(s) will well and truly admin~~.er the )>State accordi~ to law. Sworn to or affirmed and snbsc.1bed ?~ k ~ before me this day of ~ October, 2001 M-trti~<<u /"'~W ~")' /7-/...2-/6 Register No. 21-01-925 Estate of Ellena M. Railing , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW OCTOBER 9, 2001 the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated_ June 24, 1998 described therein be admitted to probate and filed of record as the last will of Ellena M. Railing and Letters Testamentary are hereby granted to Verna K. Shafer 77/(J ~-::J.t'h)b 4,-"7'" RegJ.8[~r or WI Is Probate, Letters, Etc. Short Certificates(1 ) x-pages Renunciation FEES $ $ $ $ 5.00 Total_ $ 258.00 Filed..... Q~:r.O.~.ER.. S.1.. 2.0.0.L... 235.00 12.80 6. 0 Robert G. Frey ATTORNEY (Sup. Ct. I.D. No.) 5 South Hanover Street Carlisle, Pennsylvania 17013 ADDRESS (717) 243-5838 PHONE 01234 JCP 21-01-925 LAST WILL AND TESTAMENT I, ELLENA M. RAILING, of 427 West North Street, Carlisle, Cumberland, Pennsylvania 17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. 10% to St. Paul's Lutheran Church, Carlisle, Pennsylvania, to be held in trust by the Church trustees. The principal of this trust shall remain invested by the trustees and shall not be available for distribution for any purpose. The trustees shall pay over the net income of the trust property for the general purposes of the Church. If at any time the Church shall cease to exist, " then any balance remaining in the trust shall be distributed to other charitable purposes at the direction of the trustees of the Church; B. 80% to Verna K. Shafer, Glenn E. Railing, Joyce I. Warner and Karl L. Railing, share and share alike, or the survivor thereof; and C. 10% to Lester R. Railing and B. Arlene Slysofski, share and share alike, or the survivor thereof. 4. I nominate and appoint Verna K. Shafer be the personal representative of my estate, to serve without bond. If she cannot or does not serve, then I appoint Joyce I. Warner to be the substitute personal representative, also without bond. 5. I suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 'L4"-- day of June, 1998. ,r:%~ In ELLENA M. RAILING SEAL) Signed, sealed, published and declared by the above-named person as and for a last will and testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. /~~-k~ g ~ L/lulkli ~ ACKNOWLEDGMENT AND AFFIDAVIT WE, ELLENA M. RAILING, GAY L. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. y;~ m,~ ELLENA M. RAILING /~~ C GAY L. IN YJbd j~ iJ ,-&vLllt'I~ HEATHER A. BARBOUR COMMONWEALTH OF PENNSYLVANIA :55: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by ELLENA M. RAILING, the testatrix herein, and subscribed and sworn to before me by GAY L. IRWIN and HEATHER A. BARBOUR, witnesses, this t"'- day of June, 1998. [Notarial Seal Harold S. Irwin III. Notary Public Carlisle 80re, Cumberland County ~y~ommission Expi~es Sept. 14, 1998 ~vI8mber, Pennsylvania Association of Notanes E' - CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Ellena M. Railing Date of Death: September 26,2001 Admin.No. 21-01-0925 Will No. To the Register: I certify that notice of (beneficial Interest) 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: October 31, 2001 Name Address St. Paul's Lutheran Church Verna K. Shafer Glenn E. Railing Joyce I. Warner Karl L. Railing Lester R. Railing B. Arlene Slysofski 201 W. Louther Street, Carlisle, P A 17013 615 N. hanover Street, Carlisle, PA 17013 816 E. Louther Street, Carlisle, PA 17013 409 S. Spring Garden Street, Carlisle, PA 17013 1642 Walnut Bottom Rd., Carlisle, PA 17013 P.O. Box 122, New Oxford, PA 17350 9824 SW 135th Street, Archer, FL 32618 Notice has now been given to all persons entitled thereto under Rule 5.6)a) except NO EXCEPTIONS Date: October 31, 2001 ~ ~ .1., 'd->~ Signature Name: Robert M. Frey Address: 5 South Hanover Street Carlisle P A 17013 Capacity:_ Personal Representative -X Counsel for personal representative 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 FREY ROBERT G 5 S HANOVER STREET CARLISLE, PA 17013 ______d fold ESTATE INFORMATION: SSN: 205-09-9967 FILE NUMBER: 21-2001- 0925 DECEDENT NAME: RAILING ELLENA M DATE OF PAYMENT: 12/26/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 09/26/2001 NO. CD 000689 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $17,225.00 I I I I I I I I TOTAL AMOUNT PAID: $17,225.00 REMARKS: ROBERT M FREY ESQ CHECK#122 SEAL INITIALS: AC RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS 217 REV-15a~ f OFFICIAL USE ONLY /'}- /c:2- /0 ( REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT :(6-;;7 COMMONWEALTH OF PENNSYlVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 FILE NUMBER 2 1 - 0 1 o 9 2 5 COLffiY CODE YEAR NUMBER SOCIAL SECURITY NUMBER DECEDENT'S Ni1ME (LAST, FIRST, AND MIDDLE INITIAL) Railina, Ellena M. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 9/26/2001 I 4/5/1915 (IF APPLICABLE) SURVIVING SPOUSE'S Ni1ME (LAST, FIRST, AND MIDDLE INITIAL) 205-09-9967 I- Z W o w () w o THIS RETURN IAlST BE FILED" DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 03. 05. o 2. Supplemental Return 04a. Future Interest Compromise (date of death after 12-12-82) 07. Decedent Maintained a Living Trust (Attach copy of Trust) 010. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [8] 1. Onglnal Return o 4. limited Estate o 6. Decedent Died Testate (Attach copy of Will) 09. Litigation Proceeds Received THIS SECTION MUST BECOMPI..ETEO. ALL CORRESPCJNDENCE AND CONFtoENTIAt TAXJM;QRMAllON $HDUU) BEDIRECTEf) TOi NAME Remainder Return (date of death prior to 12-1~82) w ... >:::!!;Ul o\I6 WOO :t:o::..J o8;m <{ Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes 011. Election to tax und", Sec. 9113(A) (Attach Sch 0) I- Z W o Z ~ en w << 0:: o () COMPLETE MAILING ADDRESS 5 South Hanover Street Carlisle PA 17013 Robert M. Frev FIRM NAME (If Applicable) Frey & Tilev TELEPHONE NUMBER 1(717)243-5838 OFFICIAL USE ONLY 75,000 1,590 (1) 1. Real Estate (Schedule A) (2) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE (4) NONE 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 35,654 (5) (6) NONE 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) z o j:: c( ..J ~ ~ 0:: c( (.) w 0:: 36,595 (8) 12,572 13,167 (11) (12) (13) (14) (7) 148,839 8. TOTAL GROSS ASSETS (total Lines 1-7) (9) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 10) 25,739 123,100 8,725 114.375 11 . TOTAL DEDUCTIONS (total Lines 9 & 10) 12. NET VALUE OF ESTATE (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec.9116 (a)(1.2) x .0 (15) Z - 0 i= 16. Amount of Line 14 taxable at lineal rate X .0 (16) c( - I- ::;) a. 17. Amount of Line 14 taxable at sibling rate .12 :E X (17) 0 () >< 18. Amount of Line 14 taxable at collateral rate 114,375 x .15 (18) c( I- 19. Tax Due (19) o o o 17,156 17,156 20. [K)1[i[:I::c-~"~~~=== '=~-~-~:2~~~~~'''?"'"'''=:'"~:~~ii i..... 217 Railing, Ellena M. 11 C 205-09-9967 Dece ent's omplete Address: STREET ADDRESS 427 W. North Street CITY I ~T A TE I~IP Carlisle PA 17013 Tax Payments and Credits: 1. 2. Tax Due (Page 1 Line 19) Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 17,156 17,225 907 Total Credits (A + 8 + C) (2) 18,132 3. Interest/Penalty if applicable D. Interest E. Penalty 4. Total Interest/Penalty (D + E) 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 (3) o 5. (4) (5) (SA) (58) Make Check Payable to: REGISTER OF WILLS, AGENT II tine 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 976 o B. Enter the total of Line 5 + SA. This is the BALANCE DUE. o 1. PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . Yes o o o o o D c. retain a reversionary interest; or . . . . . . . . . . . . . 2. d. receive the promise for life of either payments, benefrts or care? If death occurred after December 12,1982 ,did decedent transfer property within one year of death without receiving adequate consideration? Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 3. 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . .. [K] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. o No o o [8] [K] [K] [K} DATE 615 North Hanover Street, Carlisle, Pennsylvania 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE (2~--k, .h'~ DATE ADDRESS 5 South Hanover Street, Carlisle, Pennsylvania 17013 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. Section 9116 (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. Section 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 return are still applicable even if the surviving spouse is the only beneficiary For dates of death on or after July 1, 2000: The tax rate imposed on the net ....alue 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. Section 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5%, except as noted in 72 P.S. Section 9116(1.2) [72 P.S. Section 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. Section 9116(a)(1.3)] .A sibling is defined, under Section 9102, as an individual who has at least one parent in common w\th the decedent, whether by blood or adoption. .....c:..,,-I..AJ"'~T\I-t1iJ\lJ , , SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FilE NUMBER Ellena M. Railing 21-01-0925 ALL REAL PROPERTY OWNED SOla Y 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 JOINTL Y.OWNED WITH RIGHT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBER 1. DESCRIPTION Real Estate, 427 W. North Street, Borough of Carlisle Cumberland County, Pennsylvania VALUE AT DATE OF DEATH 75,000 ALL THAT CERTAIN house and lot of ground situate in the Fourth Ward of the Borough of Carlisle, County of Cumberland and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the north side of West North Street, at the southwest corner of the lot now or formerly of C. Luther Cohick and Evelyn Cohick, his wife: thence in a northerly direction and along the western line of said Cohick lot one hundred twenty and forty-two hundredths (120.42) feet, more or less, to a point on a twenty (20) foot alley, said point being at the northwest corner of said Cohick lot; thence in a westerly direction and along the southern line of said twenty (20) foot alley, thirty five (35) feet to a point, which point is five (5) feet west of the dividing line of Lots Nos. 7 and 8 on the hereinafter mentioned plan of lots; thence in a southerly direction on a line parallel to and five (5) feet westerly from the line dividing Lots Nos..7 and 8 on the hereinafter mentioned plan, one hundred and twenty and forty-two hundredths (120.42) feet, more or less, to a point on the north side of West North Street; thence in an easterly direction and along the north side of West North Street, thirty-five (35) feet to a point, the place of BEGINNING. The house thereon erected is a one and a half story frame bungalow, numbered 427 West North Street, Carlisle, P A. BEING all of Lot No.7 and the eastern five (5) foot section of Lot No.8 on that certain plan of lots known as "Revised Plan of Lots on Germeyer Lot", recorded by the Farmers Trust Company, Trustee, in the Recorder's Office in and for Cumberland County in Plan Book No.3, and Page 1. BEING the same premises which George F. Jamison by deed dated July 26, 1955 and recorded July 26, 1955 in the Office of the Recorder of Deeds, in and for Cumberland County, at Carlisle, Pennsylvania, in Deed Book "P," Volume 16, Page 246granted and conveyed to Ellena M. Railing, single woman. . TOTAL (Also enter on line 1 Recaoitulationl $ (If more space is needed, insert additional sheets of the same size) 75,000 ./' " A. Settlement Statement u.s. 1:1.,...-.1 .i "1~!J.,,"1 :.ic",,,~\ Ii) DM!I)lo1 ~,~ B. T;<ll~QfLCWl 1.0 I'1iA 2:.0 Fmll^ 3.0 Cony. tini.,. II'l~Numbcr 4. 0 VA 5.0 COny. In,. C. NOTE: Thj~ rom\ is Jimtillltll1 to give you ll. slatcmmt of aclUaJ sm1t.rnett\ casr..'l. Arn(lUnls pmd W IllId by the settlement llgenl are ihOl'll1. Item~ n\arktrl "P.o.!;" \VC~ paid OIJlSideof cllliing; they arc Sl1oW1l herC! fur In.1brm;l.tiCll\:\lI>Il'''OSlJ~ and ~nc.ll included ;11 theloluls. D. NAME AND ADDRESS OF IlORROWi1R: elOVERL Y M. TllAINUM \..0;:" loi...:ber M;)n~ J1tlUlllllC:r c..s~ Nunili<r E. N.'\ME AND ADDRESS OF SELLEi{; 538 2ND m.EET. CAR.LLSLE. PA 1 iOIJ 11iE ElLENA M. RAlLlNQ 'I;:$TATE f. NAME AND ADDRESS OF LENDER: 427 WEST NQRTII STREET. CARLISLE. PA 17013 WA'(PCllNT BANK G. PROPERTY LOCATION: 421 WEST NORTH STREE.T CAllISUi. r A 170 J 3 H. SSTTL.GM ENT Av"ENT: PLACE OF SET11.EMENT: TiN: 23. 143853] 1. SETI1..EMENl' DATE: IRWIN. Md(NfOHT &:. HLlGHES 60 WEST f'OMFRET STR.fET Cr\RlISLE. PA 11013 J. UI' 'S fRAl'QACTJON K. SUMMARY OFSELUER'S TRANSACTION 100. GROSSAMOUNTDUEFROM BORROWEfu 400. GROSS AMOUNT .otiE TO SELLER.: 101. Con~t sa:es price $7'.000.00 401. C~ Sars Pril:" 575,000.00 r:12. Pe~n;l.l MlOlJltY 4lJ2. ~1UlI Pr'O~ \03. Scttl~ctllI char=! 10 ~ Itronlline lo4{)O) $3.196,67 403. 104. 404. 105. 405. ADnISTMDoTS FOP. ITEMS PAID BY SELLER. IN ADVANCE: A.OItJSTMENTS FOR. ITEMS PAlO 8'1 SEL1.ER IN ADVANCE: 106. CIIV/lOwn w:r cs 406. CIMIOWIl taxes 107. Q)un/y t:lll~ 07119ffi2 10 ! 21311112 $1%.33 407. County !aXIl!: 07119/02 to 17J311<J:l S 1 ~6.J3 108. School taXtll O"1191lU to o 6f3OJ03 S924.13 4011. Scl1oo1ltX a D7/1 ~/02 to 06.13 0.103 S914. j 3 109. A_R~a 409. Aue:umenls 1,0. 410. lll. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER.: $79,317.13 420. Gll.OSS AMOUNT DlJE TO SELLER: $76,! :0.46 l::JO. AMOUNTS PAlO BY OR. IN 'BE'liAI..l= O~ BORROWER: 500. !t'EDucrroNs IN AMOUNT DUE TO SELLER: 201. O;:po.;i \ ill' e:ltntst tIlOnev SI.ooo.OO SOL EKC=S d~l (llQ: in5\l'\letitn~) 2m. ?r.neipall!lllQllllt of f1\~W IOIll1(~) $11.250.00 502. S~Ieal1M[ obatllllS to 6Sllll:" (ll1It J4(j()) $€.3€ 1.94 203. Ellistln~lcan(s) talcm mUllet tt\ 503. E.xlsriMloan(B) t&kl:n subicc.:' to 2\J.'1. $04-. Pul'O Ii Dr fl1S1 rna'tIlDSC IOWl. 205. 50S. Payoff' of 5tCood nwrtWJ!t! IDdn 206. S06. Pa\lQf( \D Mttffi 1 'reliC: &.I..im 207. 507. 208. 508. 209. .509. J\l'IJlJSTMENiS FOR rtEM S U'N PAID BY SEUER: I'J>JUS1MENTS FOR ITEMS l.lNPAID BY SELLER: 110. Ci!v/lOwn [!Xts 510. C.'tvllOWll lUllS 21l. CounTY tlV<es til 51l. Count\lI~H: to 112. School1llJllS lD Sll. Scbool Wtts t() Z13. A5-~ClllmCltl 51~. ^,,~mmL'l 214. 514. - 215. 515. 216. 516. 217. jl7. 218. Sli. 219. 519. TaI'AL REDllCTIONS IN .'-MOUNT DUE TO 220. TOTAL P AID BY/FOR BORROWER.: $7 520. SEUER: $0.36 U4 300. CASH AT SETI1.eM ENt FROMl1'O QOrc.~O'W'eft; 500. CASH AT SS1TLEMENTTOiFROM SELLffl 301. GtDlillllll10llnt due fmlll bmtlWcr (Iin", 1 ~O) 1>79,l17.1) 60L Gro!:s Mount CIIC 10 seliei' (line 420) .$76,120.46 302. Less 1II11wnt paid b;i1br oorrower (lin" 220) 1;72,250.00 602. Lw rtdul:llons in wnQInul Uc s~let. \line 5:20) $6,361.94 303. CASH 303. cASI1 (00 fROM)( 0 TO) BORR.OWER: $7,067.13 <DfROM)( (BTO) SElLER: 569,758.52 HUD-I (3-86) - ~sp.~ HB 4305.2 11 Ul.U.I(lWllIG) 01.(1 fL 2:..':ol;!tl\ L. SEITLEMENT CEARCiES 700. TOTAL SALEWROKER'S COMMISSION P....1D PAlD 1l;1Ii1:d on Price S7.5.000.0D @ 5.00% .. S4,St.lU.OO FROM mOM BORROWER'S $eL.i.l! R'S DIVIS/ONO!" COMMlS~ION (L.INe 700) AS FOLLOWS: f1.1!'lO$ FUNDS 701. S~27S.0C '1'(1 e1li\.Nl\.'l'.INC. ....T AT 702- $1225.00 TO EBENER & ASSOCIATES SETTLliMENT SFm..EMEl\'T 70), COmmi5.l00 o;.ilJ 111 sclll\ll1lml S4.500.QO 704. TRAN~ FEE TO ERA-NRT. INC. 11 00.00 SOO. ITEMS P....'\'AIlLJ: IN CONNECTION WITH LOAN' 80L Loon orillimion r.r SO:!. Lean di,roual TO WA YP(lLNT BANK $445.31 :la:>. """,...;,11 r~ co, 8U<l Cr<dit""'orlll.l: 1m5. Lender', il\SDeCoon r.., &06. Mo"~C'l i1l5\\J;lJ1Clll Ippliuiltion:'ee to 1lO.. AUUlfl.1\~t~" rtoe 801l. UNDEl\\VIUTINC l'EE ,'OWI\YI'OINTIMNK SIOO.OO 809. DOCUMENT PREP TO W~.YI'O[NT RANK S2SlO.0u lilO. TAXSER.VTCE FEE TO WA YPOlNT $91.00 - nl. A2~ l'EE TO \VA Yp(l(jllT E1AN'K($l7S.00 {'OCl $'0.00 . 900. ~1. 90:a. 90~ ~. 'illS. 1000. 1001. 1001. !lXI3. 1004. 1005. 1("'16- lOa? 10 . 1000. 1100. II I. 1101 1103. 1104. 111l5. ll~. 1107. ITEMS RfO\JIRfD By 1.EmlER TO &E 1'1\/0 IN IIDVANCc: ltll.r':51/1nm 07/1!l11l2 10 0Bt01/01 @ ML1rt . inl.urancc: Jnrmiwn {or mo(a, to li1Urtl Ul!llallC~ llRllllum il r ., 10 S2..'lI.OO roc Flood I II \\1 f(\t IllO $12.31 do' $160.81 RESERVES DEI'05JrW WITI I LeNDER: 4MONTHS@SIU3PEllMONTH 7 MONIHS (UJ :US.9H :nro~rms ~ sa 1.24 !:IeI'O" 'u TITLE. CHARGES ':I<onl.......' ", "l".i.. fee.o ....bslrllOC or "d. """'" 1(' Tittll OC3D\ma.tion to TIUe in. . btno::tr I Oo~wll.'I prepndo.lo Nolo iws.o NOTAR.V PUBUC .'IlIOm '~r"". to FRJ;Y dl: TILEY PO (iocludCJ: lIbov. iwm& nwnbtrs: Till. ;..."""".... SiEWA1l.T nn.E GUARANTY COM!' ANY {i""lud".llbo....i...."onumb.re: 1101.110:1.1103.1104.1105.1107.11011 Lomll..... <CyCIIIIlC ( I Owner's Ct'VOIiI $15,000.00 f;f\'PORSEMENTS 100.300,900 TO ST1!W ARTTI11.E.GUAP.ANTY CONPhNY c:LOSJ~ PR01'r:;CTlON LTR TO STF.W MTTITl.1i ~lo.OO 11Cl8, 1l09. litO. 1111, II 11. 1113. 1200. GOVI;RN/odENT ItEJ:ORDING _o,NOTRAJol FEll CHARGI:S, 1"01. Raoordin. r_; Dead i!lUll ; Mon"'~" S5UD : B.c/..._ ~lI.on SIMa . 1202. Cill'fcOLllll'l1llClllllTDllI: Dc<~ \;'7'(1.0() : MlI,OiUio- .'IllJlO S7S0.0ll 120~. Sill. ~:(l!lamDS: Dred ;MnnOH<: 1750.00 $750.00 Il!J.4. !205. l300 ADDITIONA L SE1'Tl~MENT CHAROES' 130l. SuevCV to 1)(11. F'1MI ioltllI:CUO J\ 10 1303. Ov:mil!nt m1Iih 120.50 l)tM. WTR/sWR TO BOROUGHOI'C^II.USLI! IfllJI6J.^ SJ7.06 BD5. ~OO2 SCHOOL T^"ES TO DARLENE MOYER. TAX COLLECTOR. $97i.Ril 1306. COlJRIF.Jt FEE TO WI'. YPotNT BANK .516.00 1301. F1.OQn Cl'lIT TO W ^ YI'OINT IiAJolJ{ $14.00 14-00. TOTAL SE!T1.EMl!NT CHARces U196.67 S6J6J.Q4 J~4vccw:ruIi.Jf 1'tV~rheJ.ltJ'l).J SmleEnenl$ldemm.,d l:1lhabel"rll'lY1lr.~tdllC.1I4 bcU.l~ll w.a.lJ1I.lliIld a;13lnl.~ ofilll r~J)~t111dOl~!!Ieo1lmOtlmrzcuunlO\'boj~",ci~dl.i!ab1rt.\ldiuD. I f\d\het~rnii- LU.a..... ~~....... GfnIC KlJU-1 ~m.."'" lIla....L Stllert:Jf 8on'ower. OIWe:~ """" ll<<I1 ~~v"lllV". 'IIlJ\r.'ItlM 71\ 'YZGIl:! \I~II.NA K. :mAl'IR. llXECUllXI: 7/19/200.2 FOIU~LEI""M. ,...,lJNC I!ST..T!! $<11..... 8tI1'l1'QWCt; lJiltr 'VI'" 0,,", -~ 'l'bc K'JC-.I SI1EIIIl1lClll SL'Scmtnl1'l:hitlllhlvc "r~ i,., ftlIe: ",Ill. lIeiClH'J:IfIt.~.D%a{lMl ~lIC'tb\. (hwecaunl or...i.ll ~1'tt.l\m1h1O. u'tNnc!din Z'tonluntl; .,.jth Ibtmans. SlId.....' AT ~V-1503 EX..., (1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDi::NT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS I i FILE NUMBER Railing, Ellena M ____ 21-01-0925 All property jointly-cwned with right of survivorship must be disclosed on Schedule F. - ~~~:ER-r-- DESCRIPTIO:--===-~ --- -1- 1 IPrudentiallnsurance Company (25 shares @31.5004) ~ I I 2. I Mellon Investor Services, MetLife (34 shares@23.5908000 I I I i VALUE AT DATE OF DEATH 788 802 I .__..______L-.___,.________._____~__ ---------1------------ _ ______________---.-IOTAL ~o enterQl1Jine2..tBecaQitul~tionll~__ _______.1MO_ (If more space is needed, insert additional sheets of the same size) i:'. '-'1UIVCI VC,. 111_""- P.O: Box 43010 PROVIDENCE, R102940-301O This check is in payme~tof lhe sale of your Share(s), COMPANY ACCOUNT NO. · 5-13/110 9429126125 DATE .' ,-' '---',-::::.' :.":,,,:. -:>: " PAYTO~~~':i" ......CHECKNo. ORDER' OF 1 055 1 3 34 '.. '-'d'-' ',..- . __n.: ....,_': ''''_:_ __'_:::. :::. '" ..,__' '._'" PRUDENTIAU' f IN]\NCIAL,INC;' '. ...... 23 (JO'< 96 27 -8 1 27' 08/29/02 .' SHARES soui;"!i>.< N~':PRICE' .... ., ',"., ,'- '., ;" <~~~-~~::<:::::"FE E ' ':: -; ;;: .::. "-. 0.00 TAX WITHHELD 25.000 31.5004 0.00 ELLENA M RAILING c/o VERNA K SHAFER 615 N HANOVER ST CARLISLE PA 17013-1934 a~hk;~6~tdri;MA ...'" ...... m h<;~....... :~'tM~bR*.ANf TAX;Rgrb~~ 6iJdWM:~NtAtrACHE[) "'E~~l~:~F;'!~~. :,'-'::': :::::::: ~:,:,;::--::,- .::-::::: ::-:,:;': ::::'.. '_::::::-:": :,:-,-,,::':'-':::?:-: :r:O..~cjoo . ~81:tp..2 g.:2{j:.2 50." :''':':'::.:'::.'' .-:; OMB No, 1545-0715 1 a Dale of sale 1 b CUSIP No. 2 Slock, bonds, etc. Reported to IRS } ~ Gross proceeds Proceeds From ' 2002 08/26/02 744320 1 0 2 7 8 7 . 5 1 Gross p,roceeds ~ess commissions Broker and $ and option premiums Barter Exchange Form 1099-6 Transactions 4 Federal Income lax wllhheld Account number 5 Descriplion Copy 6 $ SALE OF STOCK For Recipient 0.00 iK2300 9627-8127 PRUDENTIAL COMMON This Is important tax RECIPIENT'S name, street address, city, state and ZIP code PAYER'S name, address, city, stale, ZIP code and lelephone no. information and is being furnished to the Internal Revenue ELLENA M RAILING EQUISERVE, INC, Service. If you are required to file a C/O VERNA K SHAFER PRUDENTIAL FINANCIAL, INC. return, a negligence 615 N HANOVER ST P.O. BOX 43033 penalty or other sanction may be CARLISLE PA 17013-193LI PROVIDENCE, RI. 02940-3033 imposed on you if thI,s 1-800-305-9404 income is taxable and the IRS determines that it has not been reported. RECIPIENT'S idenlllicalion number PAYER'S Federal idenlificalion number Form 1099-8 205-09-9967 43-1912740 DEPARTMENT OF THE TREASURY. INTERNAL REVENUE SERVICE INSTRUCTIONS FOR RECIPIENT ON REVERSE SIDE DETACH BEFORE CASHING CHECK 60-1503/313 TOTAL CHECKING DEPOSIT TICKET PLEASE ITEMIZE ADOITIONAL CHECKS ON REVERSE SlOE TOTAL FROM OTHER SlOE OATE ORRST~ BANK ORRSTOWN. PEJIll'olSYl....ANIA 11~.J.a 1.0 ~ . ~ . so ~ {jl: · THIS INSTITUTION'S COLLECTION AGREEMENT CHECKS ANO OTHER ITEMS AR~ RECEIVEO FOR OEPOSIT SUBJECT TO THE TERMS AND CONOITIONS OF . , " Please Note: Your Sale Proceeds Check is Attached BROKER'S Name. Address. ZIP Code. Federal Form lO99-B Proceeds From Broker and Barter Identification Number and Telephone Number: Exchange Transactions COpy B FOR RECIPIENT Mellon Investor Services "'IMPORTANT TAX INFORMATION'" U.S. INFORMATION OMB NO. 85 Challenger Road This is important tax information and is being furnished to RETURN FOR 2002 1545-0715 Ridgefield Park. NJ 07660 the Internal Revenue Service. If you are required to file a 22-3367522 return. a negligence penalty or other sanction may be la Date of Sale Ib CUSIP Number 1-800-649-3593 imposed on you if this income Is taxable and the IRS determines that it has not been reported. 09/19/2002 59156RlO TO WHOM PAID 2. Stocks. Bonds. etc. 3. Bartering $802.09 4. FEDERAL INCOME TAX WITHHELD Vema R. Shafer, Ex Est. Ellena M Railing $0.00 615 N. Hanover St. } 0 Gross proceeds less cOltlmissions Carlisle, P A 17013-1934 REPORTED and options premiums TO IRS 0 Gross proceeds 5. Description Metlife, Inc. Investor ID Recipienls Identification Number on File 8067 2936 4689 20-5099967 ... IMPORTANT TAX RETURN DOCUMENT ATTACHED ... TRANSACTION DETAIL Date Description Shares Sold Sale Price Gross Proceeds Tax Withheld Net Proceeds Trust Interest Balance ($) ($) ($) ($) Balance 34.0000 09/24/2002 Shares Sold 34.0000 23.5908000 802.09 0.00 802.09 0.0000 YOUR ACCOUNT HAS BEEN CLOSED. THE ATTACHED CHECK REPRESENTS THE FULL VALUE OF YOUR ACCOUNT. Retain this number fOl" future reference: Investor ID: 8067 2936 4689 For information concerning this statement, call MetLife, Inc.'s Transfer Agent, Mellon Investor Services toll free at 1-800-649-3593 SFULL (06-02) PLEASE DETACH ALONG THE PERFORATION F 0923 0000264 THE FACE OF THIS DOCUMENT HAS A BLUE BACKGROUND ON WHITE PAPER. THE BACK OF THIS DOCUMENT CONTAINS AN ARTIFICIAL WATERMARK. HOLD AT ANGLE TO VIEW. MetLife Description: Sale Proceeds Check No. 00314333 50-937 21J Check Date 09/24/02 Investor ID 806729364689 Pay ****$802.09 Vema R. Shafer, Ex Est. Ellena M Railing 615 N. Hanover St. Carlisle, PA 17013-1934 Payable at Chase Manhattan Bank, Syracuse, NY or The Chase Manhattan Bank, New York /fJjIfl ~~ Authorized Officer Signature /1100 ~ I. It ~ ~ ~ III I: 0 2 I. ~ 0 g ~ ? g I: b 0 * 5 g 200 gill REV-15GB EX + (1-97) (I) , III ,,. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERrrANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ellena M_ Railing FILE NUMBER 21-01-0925 Include the proceeds of rdigation and the date the proeeeds were receilled by the estate. ALL PROPERTY JOINTlY -OWNED WITH THE RIGrIT OF SURVIVORSHIP MUST BE DISCLOSED ON SCHEDULE F. ITEM NUMBER 1_ 2_ 3_ 4_ 5_ 6_ 7_ 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. DESCRIPTION M&T, Checking Acct#3740101294 M&T, Savings Acct#31003911198713 M&T, C/O #31003911155975 M&T, C/O #31003911158721 M&T, C/O #31003911158812 M&T, C/0#31003911159513 M&T, C/O #3100391161500 M&T, C/0#31003911161625 M&T, C/0#31003911158713 Mellon Bank, Checking Acct#884-014-1199 Mellon Bank, TO #01191412 Refund, Keystone Insurance Company, Unused Premium Mutual of Omaha, Cancer Policy Conseco Senior Health Insurance Company Auction of Household Goods Refund, Hoffman-Roth Funeral Home Refund, Capital Blue Cross, Unused Premium U.S. Treasury, Tax Refund Refund, Plough & Lillich Insurance Agency, Unused Premium VALUE AT DATE OF DEATH 1,231 1,870 704 504 502 1,004 1,281 1,003 1,869 1,747 5,376 10 237 270 17,829 43 167 3 4 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets ofthe same size) 35,654 " m1 M&rBailK-~ November 8, 2001 RE: Estate Search The Estate of: Date of Death (D.D.D.) ELLENA M RAILING 9/26/2001 To Whom It May Concern: Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears: Account Account Number Account Title Opening Branch Type CHK 3740101294 ELLENA M RAILING 4319 OPENED 1/98 SAY 15004201055983 ELLENA M RAILING 4319 OPENED 9/97 CD 31003911155975 ELLENA M RAILING 4319 OPENED 5/90 CD 31003911158721 ELLENA M RAILING 4319 OPENED 5/90 CD 31003911159513 ELLENA M RAILING 4319 OPENED 9/90 CD 3100391 1161500 ELLENA M RAILING 4319 OPENED 12/91 CD 31003911161625 ELLENA M RAILING 4319 OPENED 12/91 IRA 35004200214043 \ ELLENA M RAILING 4319 OPENED 3/99 CD 31003911158713 I ELLENA M RAILING 4319 OPENED 5/90 CD 31003911158812 ELLENA M RAILING 4319 OPENED 6/90 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed D.O.D. Accrued Interest Balances (Includes Accr. 1nt. ) $1231.20 $.02 $1869.76 $.10 $704.30 $4.30 $504.46 $4.46 $1003.72 $3.72 $1280.79 $4.30 $1003.37 $3.37 $9490.90 $23.36 $1869.46 $15.67 $501.86 $1.86 Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. I f you have any questions about the information provided, please contact our Records Department at (7 I 6) 635-40 I 0 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION BY r9c:~ ~_ Authorized Signature DATE: (I ( !?/(J I Manufacturers and Traders Trust Company · 1100 Wehrle Drive, P.O. Box 767, Buffalo, NY 14240-016r 1Il==---..,.. 8 Mellon Bank Account Number Account Title Thursday, October 25,2001 01191412 Ellena M Railing 884-014-1199 Ellena M Railing Date Opened: 06/21/2001 Principal Sal Int from Last as of DOD Posting to DOD $5,317.30 $59.11 Date Opened: 10/20/1995 Principal Sal Int from Last as of DOD Posting to DOD $1,746.64 $0.00 Account Type: TO Account Sal YTD Int to as of DOD DOD $5,376.41 $59.11 Account Type: DO Account Sal as of DOD $1,746.64 YTD Int to DOD $0.00 Page 2 of 2 " FINAL SETTLEMENT Date Lj-d.IJ-o ~ OWNER ~--- <;.+~ -+(' () -r ~ I (EntL KeLt /, '!3 Address Date of Sale Auctioneer ':J< 0 Y Q., n #,;S1, (). . / ) Other Sale Location Clerk Cashier PROCEEDS OF SALE: Cash __________n_________ _n____n_ _n_h___h_____ $ aa lfb ~ J..5 (I) J ,Fi89 ~()O - I Checks __h_____ ______h__h_________h_______nh_ Other __h______n___n__n_n_____________n___________n_____h___________n________________:_ Miscellaneous (see attached list) TOTAL PROCEEDS OF SALE __nh____________h__ $ 17oa9~ . LESS SELLER'S SALE EXPENSE: Auctionee r' s Fee _______ _____n_h_____ __________ ____________h______ _h__ _______h_ $ gq() "OD-.-....- Other Seller's Expenses Advanced by Auctioneer: Adv. LltrKs ~ tiJ 355.ciJ 1)or+o,1J P 10 I, ff !--tf> () +_, ~P: lp (3) 4g~ ,OCl--- 1/0IDO-- Lid q. {JO--------- d. 00 <> ()O Miscellaneous (see attached list) n_n______n________h___n___n_h_________. TOTAL NET PROCEEDS TO SELLER ____n_______h___________n___ $ d.- '7 { I ~ CO lJt 1180;6 DEDUCT TOTAL SELLER'S SALE EXPENSE _____n___________h___________ $ I, (or we), the seller of goods, merchandise, and/or property sold at publiC auction on above date and location, acknowledge and accept this settlement of proceeds of sale. I (or we) agree to accept all responsibility for providing merchantable title to all goods, merchandise, and/or property sold, and for delivery of title to the purchaser. (Date) (Seller's Signature) Auctioneer or Cashier's Signature (Seller's Signature) Form No. FS Reorder from: MISSOURI AUCTION SCHOOL Phone 1-800-835-1955 SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY _~~__~_~_~_J __~____ FILE NUMBER AT RE;V-1510 EX t.(1-97) (I) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN I ~ ____~_JlEO~I~Et!r~~----------.J ESTATE OF ~_E-'len~M, Bailing_~_ ______~__ 21-01-0925 ------._--. ---,~----_._--,---'-~"--~""'~-'--"--~---_.'~'- 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. -~TE~ ~\ - - ,:, ..__""~:':':~.::.:~;~~:,".,"._," \. DATE OF DEATH %1~;.":E~:lXCLUSION TAXABLE VALUE NUMBER A. .'_HACOP\ OPTH( DEED FOR REAL ESTA E VALUE OF ASSET 'APPLI' ABLe ----~------------~-~----------- - --- .~-= --~-- 1. \ M&T. IRA #35004200214043 9,491 100.00% 9,491 2. :Western Southern Life Assurance #W20140677 24,531 100.00% 24,531 3.:The Equitable Life Assurance Society, #000-0005507083 2,573 100.00% 2,573 I ~ I ~ \ ~ o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o I 0 __L _ _J __~_L~ I j I 1 : i I ___ __J__ _ ___ __~__~___ TOTAL Also enter on line 7, Reca itulation $ (If more space is needed, insert additional sheets of the same size) 36,595 m M&TBailk- RE: November 8, 2001 Estate Search The Estate of: Date of Death (O.O.D.) ELLENA M RAILING 9/26/2001 To Whom It May Concern: Identified below is the account information requested. I. M&T Bank accounts in which the decedent's name appears: Account Type CHK SAY CD CD CD CD CD IRA CD CD Account Number Account Title Opening Branch D.O.D. Accrued Interest Balances (Includes Accr. 1nt. ) $1231.20 $.02 3740]01294 ELLENA M RAILING 4319 OPENED 1/98 15004201055983 . ELLENA M RAILING 4319 OPENED 9/97 31003911155975 - ELLENA M RAILING 4319 OPENED 5/90 31003911158721. ELLENA M RAILING 4319 OPENED 5/90 31003911159513 ELLENA M RAILING 4319 . OPENED 9/90 31003911161500 ELLENA M RAILING 4319 OPENED 12/91 31003911161625 '. ELLENA M RAILING 4319 OPENED 12/91 35004200214043 \ ELLENA M RAILING 4319 OPENED 3/99 31003911158713 I ELLENA M RAILING 4319 OPENED 5/90 31003911158812 ELLENA M RAILING 4319 OPENED 6/90 $1869.76 $.10 $704.30 $4.30 $504.46 $4.46 $1003.72 $3.72 $1280.79 $4.30 $1003.37 $3.37 $9490.90 $23.36 $1869.46 $15.67 $501.86 $1.86 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description NO Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORA nON BY r9~ ~, Authorized Signature DATE: if ( p! 0/ Manufacturers and Traders Trust Company · 1100 Wehrle Drive, P.o. Box 767, Buffalo, NY 14240~076r Form 712 (Rev. August 1994) Department 01 the Treasury Intemal Revenue Service Life Insurance Statement OMS No. 1545-0022 Decedent-lnsured (fo Be Filed by the Executor With United States Estate Tax Return, Form 706 or Form 706-NA) 1 Decedent's jrst name and middle initial 2 Jlecedent's last name 3 Decedent's social security ,J):lmber 4 Date of death lLLE;tJ1i /17 ~h//I/v'C QfknOWn)~05-()9,'tyfL;'? 9-~(p'dO{J/ 5 Name and address of insurance company Western-Southern Life - 400 Broadway Cincinnati, OR 45202 6 Type of Rolicy 0; Ie Item/un( ~/eIYec! /Jill/ill: 8 Owner's name. If decedent is not owner, attach copy of application. Date issued 7 Policy number ~J400-;1 10 Assignor's name. Attach copy of assignment. 11 Date assigned 3 j{p-J{)O / 12 Value of the policy at the 1~ ;;~, ~f3pre/m.ium } (S,;; instructions) time of assignment g t?i '1'../ d V"\ 15 Face amount of policy . 16 Indemnity benefits . 17 AOdJtlonai insurance 18 Other benefits. 19 Principal of any indebtedness to the company that is deductible in determining net proceeds. 20 Interest on indebtedness (line 19) accrued to date of death 21 Amount of accumulated 9i't'ieh."J:, . .//11 / t=~ T. 22 Amount of post-mortem dividends. 23 Amount of returned premium 24 Amount of proceeds if payable in one sum 25 Value of proceeds as of date of death Qf not payable in one sum) 26 Policy provisions concerning deferred payments or installments. Note: If other than lump-sum seWement is authorized for a surviving spouse, attach a copy of the insurance policy. 27 Amount of installments 28 Date of birth, sex, and name of any person the duration of whose life may measure the number of payments. 29 Amount applied by the insurance company as a single premium representing the purchase of installment benefits . 30 Basis (mortality table and rate of interest) used by insurer in valuing installment benefits. 31 Was the insured the annuitant or benefiCiary of any annuity contract issued by the company? . 0 Yes 0 No 32 Names of companies with which decedent carried other policies and amount of such policies if this information is disclosed by your records. The undersigned officer of the above-named insurance company hereby certifies that this statement sets forth true and correct information. Signatu~~~ ~fication .;;2q-{) Instructions Paperwor1< Reduction Act Notice.-We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Form Recordkeeping Preparing the fonn 712 18 hrs., 25 min. 18 min. If you have comments conceming the accuracy of these time estimates or suggestions for making this form more simple. we would be happy to hear from you. You can write to both the IRS and the Office of , Management nd Budget at the addresses listed in the instructions of the tax retum with which this form is filed. DO NOT send the tax form to either of these offices. Instead. retum it to the executor or representative who requested it. Statement of insurer.-This statement must be made. on behalf of the insurance company that issued the policy, by an officer of the company having access to the records of the company. For purposes of this statement, a facsimile signature may be used in lieu of a manual signature and if used. shall be binding as a manual signature. Separate statements.-File a separate Form 712 for each policy. Une 13.-Report on line 13 the annual premium, not the cumulative premium to date of death. If death occurred after the end of the premium period. report the last annual premium. Cat. No. 1017DV Form 712 (Rev. 8-94) EQUITABLE November 9, 2001 Mr. ROBERT M. FREY FREY & TILEY 5 SOUTH HANOVER STREET CARLISLE, PA 17013 Dear Mr. FREY: RE: ELLENA M. RAILING, Deceased Payee Date of Death: September 26, 2001 Contract Number(s) 0005507083 We extend our condolences to the family. The Contract(s) provide for the following payments: I. CONTRACT INFORMATION Contract # Amount Payable Beneficiary 0005507083 $2,573.00 Estate of ELLENA M. RAILING II. TO COMPLETE SETTLEMENT AS DESCRIBED ABOVE, PLEASE COMPLETE THE FOLLOWING: 1. The enclosed Claimant's Statement(s) by the person or persons entitled to payment. 2. Return of the Contract(s) If they cannot be located, we would accept a statement by a beneficiary indicating this fact. 3. A certified copy of the Certificate of Appointmen'.: of the Estate Representative. Damo Pullar Telephone: 201-583-2455 Equitable Life Assurance Society of the United States 200 Plaza Drive Secaucus, NJ 07094-3689 AT REV-~ 511 EX + (1.97) (I) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN _ ____ __ _ __~SIDENT DECEDENT --~._~---- ESTATE OF FilE NUMBER EUe_n~lIJ1. R~i1ing_~____~~~_~_~________21-01-09?L Debts of decedent must be reported on Schedule I. =~-~=-~--[ A. i FUNERAL EXPENSES: 1. S1. Paul's Lutheran Church 2. 3. 4. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 20 DESCRIPTION Millie Morrison, Hairdresser Verna Shafer, Funeral Luncheon Eby Granite Works !ADMINISTRATIVE COSTS: i Personal Representative's Commissions Name of Personal Representative (s) Verna K. Shafer Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 615 N. Hanover Street City Carlisle State PA Zip 17013 Year(s) Commission Paid: 2002 Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip _.___ Probate Fees Accountant's Fees Tax Return Preparer's Fees Checks cleared after date of death The Sentinel, Advertising Cumberland Law Journal, Advertising PA Inheritance Tax Return Filing Fee Reserve to File Final Accounting to the Register of Wills Reserve to Prepare and File Fiduciary Taxes t- -+ TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) AMOUNT 25 120 85 5,856 5,856 267 23 71 75 15 134 25 12,572 AT R'EV-1512 EX"+ (1-97) (I) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-01-0925 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ellena M. Railing Include unreimbursed medical exoenses. ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. DESCRIPTION Pharamerica, Medical Thornwald Nursing Home PP&L, Electricity Borough of Carlisle, Water & Sewer UGI, Gas Sprint, Telephone Verna Shaffer, Cleaning and Repairs Reader Service, Miscellaneous John W. Mohler, Repairs to Furnace James Thompson, Snow Removal and Mowing William Thompson, Trash Removal Donald Epppley, Trash Removal Diversified Appraisal Services, Real Estate Appraisal Linda Stamey, Auction Helper David Warner, Auction Helper Michael Railing, Auction Helper Darlene L. Moyer, Tax Collector, County & School Taxes Sale of Real Estate, Recorder of Deeds, State Tax/Stamps ERA-NRT, INC, Commission on Sale of Real Estate George L. Ebener & Associates, Commission on Sale of Real Estate Auction of Household Good, Roy Gotshall Auctioneer Fee Roy Gotshall Expense for Auction Agway, Heating Fuel AMOUNT 150 2,007 158 159 180 202 320 27 52 226 160 325 250 75 75 125 283 750 2,275 2,325 890 1,821 332 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 13,167 217 REV-1513 EX + (9-00) COMMONWEALTl-I OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Ellena M. Railina - - RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONIS) RECEIVING PROPERTY Do Not List Trustee(sl OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Verna K. Shafer 615 N. Hanover Street Carlisle PA 17013 Niece 20% residue of Estate 2. Glenn E. Railing 816 E. Louther Street Carlisle PA 17013 Nephew 20% residue of Estate 3. Joyce I. Warner 409 S. Spring Garden Street Carlisle PA 17013 Niece 20% residue of Estate 4. Karl L. Railing 1642 Walnut Bottom Road Carlisle PA 17013 Nephew 20% residue of Estate 5. Lester R. Railing Post Office Box 122 New Oxford PA 17350 Nephew 5% residue of Estate 6. B. Arlene Slysofski 9824 S. W. 135 Street Archer FL 32618 Niece 5% residue of Estate 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. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. St. Paul's Lutheran Church 201 Louther Street Carlisle PA 17013 8,725 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 8,725 FILE NUMBER 21 01 0925 Of more space is needed, insert additional sheets of the same size) ~ ' ~ LAST WILL AND TESTAMENT I, ELLENA M. RAILING, of 427 West North Street, Carlisle, Cumberland, Pennsylvania 17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. 2. J authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as J could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. 10% to St. Paul's Lutheran Church, Carlisle, Pennsylvania, to be held in trust by the Church trustees. The principal of this trust shall remain invested by the trustees and shall not be available for distribution for any purpose. The trustees shall pay over the net income of the trust property for the general purposes of the Church. If at any time the Church shall cease to exist, .. .I. .. ACKNOWLEDGMENT AND AFFIDAVIT WE, ELLENA M. RAILING, GAY L. IRWIN and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. ffi~ lYJ. ~ ELLENA M. RAILING . ~~ GAY L. IN YJb# j~ c/1 .~1/c!J'l~ HEATHER A. BARBOUR- COMMONWEALTH OF PENNSYLVANIA :55: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by ELLENA M. RAILING, the testatrix herein, and subscribed and sworn to before me by GAY L. IRWIN and HEATHER A. BARBOUR, witnesses, this 4:-1'-. day of June, 1998. Notarial Seal Harold 8- Irwin III, Notary Public Carlisle 80ro, Cumberland County My Commission Expi~es Sept. 14, 1998 !,,";efY)ber, Pennsylvania Asscciation of Notaries / ~ . . FIRST AND FINAL ACCOUNT OF VERNA K. SHAFER, EXECUTRIX OF THE LAST WILL AND TESTAMENT OF ELLENA M. RAILING, LATE OF THE BOROUGH OF CARLISLE, CUMBERLAND COUNTY, PENNSYLVANIA, DECEASED. DATE OF DEATH: September 26, 2001 LETTERS TESTAMENTARY ADVERTISED: CLJ: Nov.9th, 16st, and 23rd, 2001 Sentinel: Oct.29th, Nov.6th, and 12th, 2001 ESTATE FILE NO.: 21-01-0925 PRINCIPAL RECEIVED ACCOUNTANT IS CHARGED WITH THE AMOUNTS OF PRINCIPAL AND INTEREST RECEIVED AND CLAIMS CREDIT FOR THE DISBURSEMENTS MADE AS STATED BELOW: 2001 Oct. 24 M&T Bank, Checking Account #3740101294 $1,231.18 Accrued interest to September 26, 2001 $.02 Oct. 24 M& T Bank, Savings Account #31003911198713 $1,869.66 Accrued interest to September 26, 2001 $.10 Oct. 24 Mellon Bank, Checking Account #884-014-1199 $1,746.64 Nov. 16. Refund, Hoffman-Roth Funeral Home $43.36 Nov. 28 Refund, Capital Blue Cross, Unused Premium $166.80 Dec. 14 MetLife Life Insurance, Policy #4044272M $2,080.67 Dec. 21 Prudential Life Insurance, Policy #M07283021 $3,007.87 Dec. 26 M&T Bank, C/O #31003911155975 $700.00 Accured interest to September 2001 $4.30 Dec. 26 M&T Bank, C/O #31003911158721 $500.00 Accrued interest to September 2001 $4.46 Dec. 26 M&T Bank, C/O #31003911158812 500.00 Accrued interest to September 26, 2001 $1.86 Page 1 of 11 " Dec. 26 M&T Bank, C/O #31003911159513 $1,000.00 Accured interest to September 26, 2001 $3.72 Dec. 26 M&T Bank, C/O #31003911161500 $1,276.49 Accrued interest to September 26, 2001 $4.30 Dec. 26 M&T Bank, C/D#31003911161625 $1,000.00 Accrued interest to September 26, 2001 $3.37 Dec. 26 M&T Bank, C/O #31003911158713 $1,853.79 Accrued interest to September 26, 2001 $15.67 Dec. 26 Mellon bank, TD#01191412 $5,317.30 Accrued interest to September 26, 2001 $59.11 2002 Jan. 8 The Equitable Life Assurance Society $2,573.00 Contract #000-0005507083 Jan. 14 Refund; Keystone Insurance Co., Unused Premium $10.00 Jan. 30 Mutual of Omaha, Cancer Policy $237.00 March 28 Conseco Senior Health Insurance $270.00 Policy #65902A May 22 Tax Refund, U. S. Treasury $3.00 April 24 Auction of Household Goods $17,829.25 July 19 Sale of Real Estate, 427 W. North St, Carlisle $75,000.00 Aug. 15 Refund, plough & Lillich Ins. Agency, Unused Premium $4.00 Sept. 5 Prudential (25 shares @$31.5004) $787.51 Sept. 12 M&T, IRA #35004200214043 $9,467.54 Accrued interest to September 26, 2001 $23.36 Page 2 of 11 Sept. 30 MetLife(34 shares @23.5908) $802.09 (Mellon Investors) TOTAL PRINCIPAL RECEIVED $129,397.42 INCOME RECEIVED 2001 Oct. 22 Interest, Western Southern Retirement $110.67 Oct. 24 Interest, M&T, Savings Acct #31003911198713 $2.64 Nov. 13 Interest, M&T, C/O #31003911158721 $7.35 Nov. 16 Interest, M&T, C/O #31003911158713 $27.22 Nov. 20 Interest, Orrstown Bank, Estate Checking Acct $1.24 Dec. 5 Interest, M&T, C/O #31003911155975 $9.72 Dec. 11 MetLife' Policy #80672678120 $6.80 Distribution from Trust Interests Dec. 20 Interest, M&T, C/O #31003911161625 $13.88 Dec. 20 Interest, M&T, C/O #31003911161500 $17.72 Dec. 20 Interest, Orrstown Bank, Estate Checking Acct $1.57 Dec. 26 Interest, M&T, C/O #31003911159513 $14.69 Dec. 26 Interest, M&T, C/O #31003911158812 $7.35 Dec. 26 Interest, Mellon Bank, C/O #01191412 $56.05 2002 Jan. 8 Interest, The Equitable Life Assurance Society $76.17 Contract #000-0005507083 Jan. 21 Interest, Orrstown Bank, Estate Checking Acct $2.08 Page 3 of 11 Feb. 20 Interest, Orrstown Bank, Estate Checking Acct $1.81 March 20 Interest, Orrstown Bank, Estate Checking Acct $1.64 April 20 Interest, Orrstown Bank, Estate Checking Acct $1.63 May 20 Interest, Orrstown Bank, Estate Checking Acct $7.05 June 20 Interest, Orrstown Bank, Estate Checking Acct $8.34 July 20 Interest, Orrstown Bank, Estate Checking Acct $8.29 Aug. 20 Interest, Orrstown Bank, Estate Checking Acct $35.70 Sept. 12 Interest, M&T, IRA #35004200214043 $360.31 Sept. 20 Interest, Orrstown Bank, Estate Checking Acct $32.16 TOTAL INCOME $812.08 DISBURSEMENTS 2001 Oct. 22 Register of Wills, Probate Will $258.00 Oct. 22 M&T, Checking Acct #3740101294 $9.65 Checks cleared after date of death Oct. 22 Mellon, Checking Acct #884-014-1199 $13.49 Checks cleared after date of death Oct. 22 Cumberland Law Journal, Advertising $75.00 Oct. 22 PP&L, Electrticity $18.75 Oct. 22 Pharamerica, Medical $149.55 Oct. 25 Borough of Carlisle, Water $13.49 Oct. 24 UGI, Gas $15.72 Oct. 31 St. Paul's Lutheran Church, Funeral $20.00 Page 4 of 11 Oct. 31 Sprint, Telephone $77.51 Oct. 31 Millie Morrison, Funeral $24.50 Nov. 1 PP&L, Electricity $16.72 Nov. 4 Agway, Heating Oil $184.00 Nov. 13 Verna Shafer, Funeral Luncheon $120.00 Nov. 13 Eby Granite Works, Funeral $85.00 Nov. 13 Borough of Carlisle, Water $13.49 Nov. 13 Reader Services, Miscellaneous $27.20 Nov. 13 Verna Shafer, Repairs $16.94 Nov. 27 UGI, Gas $33.71 Nov. 27 John Mohler, Repairs to clean furnace $52.00 Nov. 27 Sprint, Telephone $.63 Nov. 28 The Sentinel, Advertising $71.15 Nov. 28 James Thompson, Lawn care $48.00 Dec. 4 PP&L, Electricity $15.74 Dec. 11 Borough of Carlisle, Water $13.49 Dec. 21 Thornwald Nursing Home $2,006.55 Dec. 21 UGI, Gas $18.79 Dec. 26 Register of Wills, Agent, Estimated $17,225.00 Pennsylvania Inheritance Tax Dec. 26 Register of Wills, Short Certificates $9.00 Dec. 26 Sprint, Telephone $27.00 Page 5 of 11 2002 Jan. 8 PP&L, Electricity $13.08 Jan. 22 UGI, Gas $18.37 Jan. 22 Borough of Carlisle, Water $13.49 Jan. 30 Sprint, Telephone $26.97 Feb. 4 PP&L, Electricity $20.00 Feb. 4 James Thompson, Snow Removal $20.00 Feb. 2 Donald Eppley, Trash Removal $325.00 Feb. 22 Borough of Carlisle, Water $13.53 March 1 UGI, Gas $21.95 March 5 Verna Shafer, Reimburse Expenses $13.50 March 5 Sprint, Telephone $26.97 March 5 PP&L, Electricity $16.37 March 27 Agway, Fuel Oil $54.22 March 27 Sprint, Telephone $26.97 March 27 UGI, Gas $14.78 March 27 Borough of Carlisle, Water $13.53 March 27 Darlene L. Moyer, Tax Collector $431.70 March 27 Verna Shafer, Cleaning Services $290.00 March 28 Diversified Appraisal Services, Appraise Real Estate $250.00 April 15 UGI, Gas $19.25 April 15 PP&L, Electricity $15.08 Page 6 of 11 April 15 Borough of Carlisle, Water $13.53 April 20 Roy Gottshall, Auctioneers Expenses $1,821.00 April 20 Roy Gottshall, Auctioneers Commission $890.00 April 22 Agway, Gas $94.23 April 30 PP&L, Electricity $14.11 April 30 William Thompson, Trash Hauling $160.00 April 30 Sprint, Telephone -$10.92 April 30 Sprint, Telephone $27.02 May 8 James Thompson, Mowing $45.00 May 8 Linda Stamey, Auction Assistant $75.00 May 8 David Warner, Auction Assistant $50.00 May 8 Michael Railing, Auction, Assistant $125.00 May 14 David Warner, Auction Assistant $25.00 May 14 UGI, Gas $10.33 May 14 Borough of Carlisle, Water $13.53 June 6 James Thompson, Mowing $60.00 June 6 PP&L, Electricity $18.06 June 12 Borough of Carlisle, Water $13.53 July 2 UGI, Gas $14.93 July 11 PP&L, Electric $27.73 July 16 UGI, Gas $7.89 July 16 Borough of Carlisle, Water $13.53 Page 7 of 11 July 19 Darlene Moyer, Tax Collector -$148.25 Credit on County & School Taxes July 19 Recorder of Deeds, State Tax/Stamps $750.00 July 19 Borough of Carlisle, Water $37.06 July 19 ERA-NRT, Inc., Real Estate Commission $2,375.00 July 19 Ebener & Associates, Real Estate Commission $2,225.00 July 24 James Thompson, Mowing $53.00 July 31 UGI, Gas $4.69 Aug. 28 Refund, PP&L, Electricity -$18.10 Aug. 28 Refund, Borough of Carlisle -$13.53 Sept. 6 Lester R. Railing, Partial Distribution $4,000.00 Sept. 6 B. Arnold Slysofski $4,000.00 Sept. 6 Verna Shafer, Partial Distribution $16,000.00 Sept. 6 Glenn E. Railing, Partial Distribution $16,000.00 Sept. 6 Karl L. Railing, Partial Distribution $16,000.00 Sept. 6 Joyce I. Warner, Partial Distribution $16,000.00 Oct. 1 Register of Wills, Filing Fee $15.00 Pennsylvania Inheritance Tax Return Oct. 25 Register of Wills, File First & Final Account $125.00 Nov. 26 Verna Shafer, Executrix Fee $5,856.00 Nov. 26 Robert M. Frey, Attorney Fee $5,856.00 Nov. 26 Robert M. Frey, Reserve to Prepare & File $25.00 TOTAL DISBURSEMENTS $114,955.20 Page 8 of 11 , ' RECAPITULATION TOTAL PRINCIPAL TOTAL INCOME RECEIVED TOTAL RECEIPTS LESS TOTAL DISBURSEMENTS BALANCE FOR DISTRIBUTION PROPOSED SCHEDULE OF DISTRIBUTION BALANCE FOR DISTRIBUTION TO: St. Paul's Lutheran Church 201 West Louther Street Carlisle, Pennsylvania 17013 10% of residue of estate: Total , TO: Verna Shafer 615 North Hanover Street Carlisle, Pennsylvania 17013 20% of residue of estate: Partial Distribution 9/6/02 $16,000.00 Final Distribution 11/26/02 $ 1,450.86 Total TO: Glenn E. Railing 816 E. Louther Street Carlisle, Pennsylvania 17013 20% of residue of estate: Partial Distribution 9/6/02 $16,000.00 Final Distribution 11/26/02 $ 1,450.86 Total Page 9 of 11 $129,397.42 $812.08 $130,209.50 -$114.955.20 $15,254.30 $87.254.30 $8,725.44 $8.725.44 $17,450.86 $17.450.86 $17,450.86 $17.450.86 TO: TO: TO: TO: Joyce I. Warner 409 S. Spring Garden Street Carlisle, Pennsylvania 17013 20% of residue of estate: Partial Distribution 9/6/02 $16,000.00 Final Distribution 11/26/02 $ 1,450.86 $17,450.86 Total $17.450.86 K~rl L. Railing 1642 Walnut Bottom Road Carlisle, Pennsylvania 17013 5% of residue of estate: Partial Distribution 9/6/02 $16,000.00 Final Distribution 11/26/02 $ 1,450.86 $17,450.86 Total $17.450.86 Lester R. Railing Post Office Box 122 Carlisle, Pennsylvania 17013 5% of residue of estate: Partial Distribution 9/6/02 $4,000.00 Final Distribution 11/26/02 $ 362.71 $4,362.71 Total $4.362.71 B.Arlene Slysofski 9824 SW 135 Street Archer FL 32618 5% of residue of estate: Partial Distribution 9/6/02 Final Distribution 11/26/02 $4,362.71 $ 4,000.00 $ 362.71 Total $4.362.71 TOTAL DISTRIBUTIONS $87 .254.30 Page 10 of 11 -. , " 1" . f STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND ) ):SS.: ) Before me, the undersigned officer, personally appeared Verna K. Shafer, Executrix of th.e Last Will and Testament of Ellena M. Railing, deceased, who, being duly sworn according to law, deposes and says that the foregoing First and Final Account is true and correct to the best of her knowledge, information and belief. .~ --k ~F Verna K. Shafer v Sworn to ana subscribe~/b~fore me this .;) ~ +- day of 0 VI oQ,gL , 2002. ~AL NOTARIAl SEAL IRISHA A. UESS. NOTARY PUBLIC BOROUGH OF CARlISlE, CUMBERLAND CO., PA MY COIMSSION EXPIRES MAY 20. 2006 Page 11 of 11 rr ~. i i ~ .. ~ =: ~ ~. 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(/~-/d:2-/0 ~ 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 REY-1547 EX AFP (01-02) 11-11-2002 RAILING 09-26-2001 21 01-0925 CUMBERLAND 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ElLENA M ROBERT M FREY FREY & TILEY 5 S HANOVER ST CARLISLE Anount Renitted PA 17013 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 -- ifEV: iS4j-EY-iFP--foY':02Y-NOYicE--OF-YNHEifiTANCi-i"-A'x-'APPR'AiSEMENT-:--iLi-oWAifci-cfi------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RAILING ElLENA M FILE NO. 21 01-0925 ACN 101 DATE 11-1l-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED 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 75,000.00 1,590.00 .00 .00 35,654.00 .00 36,595.00 (8) NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. (1) (2) (3) (4) (5) (6) (7) 148,839.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 12,572.00 13,167.00 (9) (10) 25.739 00 123,100.00 8,725.00 114,375.00 (11) (12) (13) (14) NOTE: If an assessment was issued previously, lines 14, lS and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 .00 X 045 = .00 .00 X 12 = .00 114,375.00 X 15 = 17,156.00 (19)= 17,156.00 T+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0689 857.80 17,225.00 TOTAL TAX CREDIT 18,082.80 BALANCE OF TAX DUE 926.80CR INTEREST AND PEN. .00 TOTAL DUE 926.80CR ( 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.) . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150!) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5r.) discount of the tax paid is allowed. PENALTY: The l5r. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January I, 1982 bear interest at the rate of six (6r.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20r. .000548 1992 9r. .000247 1983 l6r. .000438 1993-1994 n .000192 1984 llr. .000301 1995-1998 9r. .000247 1985 13r. .000356 1999 n .000192 1986 lOr. .000274 2000 8r. .000219 1987 9r. .000247 2001 9r. .000247 1988-1991 llr. .000301 2002 6r. .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. I,?-/~-IO "" BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-U01 EX AFP (01-02) ROBERT M FREY FREY S TI LEY 5 S HANOVER ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-09-2002 RAILING 09-26-2001 21 01-0925 CUMBERLAND 101 ELLENA M Amount Remitted PA 17013 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, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv=i6o-j-E3CAFP-('oY:02Y------...--iNHERxYANc'E--TAx-ST'A-fEHENT-oF'-Ac-couiff--.-..------------------ - -- ESTATE OF RAILING ELLENA M FILE NO.21 01-0925 ACN 101 DATE 12-09-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 P R I NC I PAL TAX DU E : .......................................................................................................................................................................................................................... 17,156.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-26-2001 CDOO0689 857.80 17,225.00 11-22-2002 REFUND .00 926.80- TOTAL TAX CREDIT 17,156.00 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 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. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717J 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. () oK ./ STATUS REPORT UNDER RULE 6.12 Name of Decedent: ELLENA M. RAILING Date of Death: September 26, 2001 Will No. Admin. No. 21-01-0925 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 if complete: Yes (X ) No ( ) 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: (a) Did the personal representative file a final account with the Court? Yes (X ) No ( ). (b) The separate Orphans' Court no. (if any) for the personal representative's account is: (c) Did the personal representative state an account informally to the parties in interest? Yes ( ) No ( ) (d) Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: MAY 9, 2003 ~~ '77; C"""I P "j rj) .0 ~= ~ ...~)) :: ..... ~ ~...) 0 Capacity: Signature Robert M. Frey Name (Please type or print) 5 South Hanover Street Address co ~ co 0:: '" I ~ r E"';~ ~,. ~;~': ,;,~j ::1:' cc. a: (717) 243-5838 Telephone No. ( ) Personal Representative ( X) Counsel for personal representative