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HomeMy WebLinkAbout01-1131 J PETITION FOR PROBATE and GRANT OF LETTERS (\ 0 11 Estate of Geneva W. Jacoby No. d.-/- 0 I ... //31 \-1 ~ also known as Geneva Ward Jacoby To: Register of Wills for the Deceased. County of Cumberland in the Social Security No. 239-46-9480 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(X), who is/alle{18 years of age or older an the execut or in the last will of the above decedent, dated August 29 and codicil(s) dated none named ,U-2Q..Ql. (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in Cumberland County, Pennsylvania, with h is last family or principal residence at 105 South Queen Street, Borough of Shippensburg (list street, number and muncipality) Decendent, then 70 years of age, died December 3 000 2001, at Penn Hall Nursing Center, Chambersburg, PA 17201 Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the wiil offered for probate; was not the victim of a killing and was never adjudicated incompetent: none Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 535.000 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ 75 .000 situated as follows: 105 South Queen Street. Borough of Shippensburg. Cumberland County. PA WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters tes tamentary (testamentary; administration c.I.a.; administration d.b.n.c.t.a.) theron. [;;2 LLFIRST TRUST COMPANY OF PENNSYLVANIA 55 South Main Street Chambersburg, PA 17201 ,,0 c'= CU'= ~... ~c.. ... '- 50 ;;; '" OIl i:ii OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA I S" COUNTY OF CUMBERLAND J ~ The petitioner(s) above-named swear(~) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief 0 etitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will wel tr y minis er tI#estate according to law. Sworn to or affirmed and ~~. tr. V') before me this 13th Y~' ~ Dec~r 12- .... PENNSYLVANIA ~ / ~~ C' d~/1./}-{. ~ Mary: . Lewis ~ /7.-;(6 "Ii.! ~o. 21-2001-1131 Estate of _ Geneva Ward Jacoby , Deceased ajkja Geneva W. Jacoby DECREE OF PROBATE A~D GRA~T OF LETTERS ~~ Mary c. Lewis / ~ FEES Probate, Letters, Etc. ......... $ 410.00 Short Certificates( 3) . . . . . . . . .. $ 9.00 Renunciation ................ $ x-Pages (6) $ 18.00 JCP TOTAL _ $ 5.00 Filed . December. 13.th, 20.01. $. .4 4 2...00. Jerry A. Weigle, Esquire #01624 ATTORNEY (Sup. Ct. J.D. No.) WEIGLE, PERKINS & ASSOCIATES 126 East King Street ADDRESS Shippensburg, PA 17257 (717) 532-7388 PHONE a(; ,,- ",,:.. ="' ::S ~.. (.1 . (f ci - c:::J C':l - w ;.J:;;> \0 W U1 When Letters are done put in Attorney Weigle's POX HI0\.80\ REV ')/R(, This is to certifY that the information here given is correctly copied from an origi~al certifIcate :of- death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records OffIce for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. 11111'(~('"'Orpl~--..__ \\'~:/'~~""" \l~/ ',' ~\ ~-' ~..::::." ~~ ,~. ?~ ~Qi c :",;-: l!:~ ~c,..) Y:.,i1" I~~ '::.- - ," ~ l *~.'.-.~. '! *~ \.~~"'!:~A...~~l ~."." ~~-t:~\.':",,\ -......'''ENl \), """' "-'",#,#,,'1111 Fee for this certificate, $2.00 P 7783327 ;tJ~ ~ ~ {)() I Date 21-2001-1131 ,.. 2187 COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH NAME Of DECEDENT !f ". Mlddle,l'" SEX SfATIF1lIEJ\I\JM8f:A SOCIAL SECURITY NUM8ER W JACOBY UNDER 1 YEAR UNDER 1 O,w Monm8 D.,. HouN 1 WInUill.. 3. 239 - 46 =If\oIO H RACE . A~an IndoIIn. 8IkIt, MI". fItl; '_I ,'- White SURVIVING SPOUse tlf,*,,_ '-1'-"'*'......NImflI ... Franklin DECEDENT'S USUAl OCCUM'I()N ~....~_:O~:::.1,::r ,.. FRH(A'S NAME (Fnl.~. LaSl) to. David Franklin INFORMANT'S NAME (T~.,., R. Michael Jacob METHOD OF OfSPOSITION _oc_1JiI ""'"' St. PA - 17257 Ward .r~~ _0 .'" SlGNIIfUAE ~I CAUII (FIN! "'-'Of eondIIlOn '-..ng 1ft dMf!1_ ~ <J>~__ DUE lO(OR AS "CONSEOUENCE Of): ~U125L DATE SIGNED p.4onf1. DAV. '!Ntl :no_Decembe-r 3, ll:ol ......s CASE ReFERRED TO ~~XAM1NERlCORONER? -- ... ~ . No~ I Appto_imIIl. ~RT H: OIher ~anc ~contnbuf~ IOdQth, but :.nt....,..blMweIft nolI,...uftlnOil'tthe~c__'-'QIYIItI,"J'I\ml I otIMt and dHth I I ....... 24-28",,* be~..:t by ~ 'IIIIho ptanOur'lcM dMtf"I. N. 21. MItT I; EnIef the di....... ~ or ~IOM which ~UHd lhe de.'''' Do l... DI'Itt OM CauM on UCft 11M """'*-..- """. ......10.......... ,*",-, EnIet UNDIN.YWrIQ ~(OIeMMOI "...,... .....~~ 1~1l'I<<*ltlluaT ! b. C. d. DUE 10(00 AS A CONSEOIJ(NCE Of): DUE 10 lOR 1-S A CONSEQUENCE Of)' ""5 AN AUTOPSv WERE AUlOPSY FINOtNGS MANNER Of DEATH DATE OF INJURY PEAFOAMlED? ~E PRtORm ~ (Month. !ley, 'llur, COMPlETK)N OF CAUSE 0 OF llUrH' - -- - 0 PM1ding IfwetIlptlon 0 .... 0 No ....0 NoD - 0 Coukt not e. cMtermtned 0 TIMe Of INJURY INJURY IIJ 'NORK1 OESCRIBE HOW INJURY OCCURRED .... 0 NoD OIl'lllONOUNefNO AND CIIltTIFl'INQ t'MVSN:lAN fPhV"C1II1'l hnItllll'Of\OlJtlC,"'O ~lh.ncl c"",fytt'\Q IDellUM of ~1I?t>1 Ta the....... "'y kno....,... cMathoec:urrwd.......... da'a, and plK.. and due '0 thecau--<a) aM man".,.. a'aled.. . .. ... 28a. :N. CDn'....IC~ only on.t oaRTWYtNG ""YSICIAN 1Ph'fSlC*' c~ cauu d dil!'alh~.,. anoIh., ohYIIC..., hils plClrIOVrc':ed dedi iV1(l ccmPkMed Ilflm 23) TO........ot...., knowtedge......OCClWNd.....tN e..u..(.) and manner M stated. .... ............................... ._DtC~U EXAMlNeR/COAOHER On ttIe _".04 ...mlnsUon sndltH I""..tlg..tlon.ln mv opinion. d....h occur," .1 th.tlm.. dat.. and pille. .snd due to lhe cauM(.) and men,..,...,.'M.... ..........,................ .. ........ .........................:.................... ... ". REGISTRAR"S SIGNAT\JRE AND N\J""BER I) Ii J. /:6"1 Dr. John N. Benner 17201 o ,.1425 Philadel phia Aile.. Chambersburg. PA DATE FilED {Moolh 0,. "'. ,. 21-2001-1131 '."i ,..' " <!.J ~.~~ ~0 8'~} 1lCJ:. l{') i7:\ ~ c=.t: I" <,r :; u.: ,- J ~ ..- u c::::I ::~. ..- p I ~\} ,~ 1, ';:: >= -1) = ......,.. ..." UU Page' 1 of 7 I 21-2001-1131 LAST WILL AND TESTAMENT I, GENEVA WARD JACOBY, presently residing at 105 South Queen Street, Borough of Shippensburg, Cumberland County, Pennsylvania 17257, being of sound mind, memory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by me at any time heretofore made. FIRST. I order and direct the payment of all my legally enforceable debts and funeral expenses as soon as may be convenient after my decease. SECOND. I direct my hereinafter-named Executor to engage the Eby Granite Works of Newville, Pennsylvania, or its successor, to inscribe my name on the tombstone located at the Spring Hill Cemetery, Shippensburg, Pennsylvania (beside the name of my beloved husband, C. Robert Jacoby) marking the graves of the C. Robert Jacoby and myself. THIRD. I give, devise and bequeath any real estate and vehicles that I may own at the time of my death and all of the contents of my home known as 105 South Queen Street, Shippensburg, Cumberland County, Pennsylvania 17257, unless otherwise specifically bequeathed under this my Last Will and Testament, to my son, R. MICHAEL JACOBY, absolutely. FOURTH. I give and bequeath my Micki-Moto pearl necklace to my daughter-in-law, LUCENDA WAGNER JACOBY. It is an heirloom. FIFTH. I give and bequeath all of my personal belongings located in my bedroom closets to my daughter-in-law, LUCENDA WAGNER JACOBY, and to my friends, JANE RHINEHART and KAREN RHINEHART, to be divided in an equitable manner. I further direct my herein-named Executor to give any items not desired by the said Lucenda Wagner Jacoby, Jane Rhinehart and Karen Rhinehart to the CUMBERLAND VALLEY ANIMAL SHELTER THRIFT SHOP, presently located on East King Street, Shippensburg, Pennsylvania 17257. SIXTH. I give and bequeath my opal glass candleholder (located in the den of my home in my antique coffee table chest) to my friend, MAXINE MOHN. SEVENTH. I give and bequeath all of my fiction books located III my home to the SHIPPENSBURG PUBLIC LIBRARY. EIGHTH. I give and bequeath the 125th Anniversary Church Program honoring Vernon Dyer; the Testimonial Dinner program honoring Vernon Dyer, dated December 7, 1995; and the 1995 framed church choir picture, all of which are located in my home, to the MESSIAH UNITED METHODIST CHURCH of Shippensburg, Pennsylvania, provided that these items be hung permanently in the choir room of the church. k2Q...~>'" ~7\... (SEAL) ( ~ WEIGLE, PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 Page 2 of? . NINTH. I bequeath to MRS. MARLIN RHINEHART, my dearest friend, my Lenox, holly pattern, cake dish (plate) and my Lenox, holly pattern, one-tiered cookie dish. They are located in my dining room in one of my comer cupboards. In the event Mrs. Marlin Rhinehart should predecease me, I then give and bequeath my said Lenox pieces to my son and daughter-in-law, R. MICHAEL JACOBY and LUCENDA WAGNER JACOBY, or to the survivor thereof, for use in their home. TENTH. I give and bequeath the two (2) wooden paddles and the framed Acacia membership certificate (which were presented to my beloved husband, C. Robert Jacoby, by the Acacia Fraternity) that are located in the den of my home, to the SHIPPENSBURG CHAPTER OF THE ACACIA FRATERNITY in memory of the said C. Robert Jacoby. In the event the Acacia Fraternity is non- existent at the time of my death, I then direct this bequest to be destroyed. ELEVENTH. I give and bequeath the sum of One Thousand Dollars ($1,000.00) to my friend, ALAN RHINEHART. TWELFTH. I specifically bequest the sum of Two Thousand Dollars ($2,000.00) to DR. WILLIAM BASHOR for the care of my two Siamese cats, Samantha and Sabrena, with my eternal thanks. THIRTEENTH. In the event that my total estate exceeds the full sum of Two Hundred Thousand Dollars ($200,000.00) after payment of all debts, bills, fees and taxes and after distribution of all pecuniary and specific bequests herein, I then give and bequeath the rest, residue and remainder of my estate at follows: A. Four and one-half percent (4.5%) of my estate to my grandson, STEPHEN MICHAEL JACOBY, given to him with love from his grandmother and grandfather. Should the said Stephen Michael Jacoby be under the age of twenty-one (21) years, I then give, devise and bequeath said beneficiary's share under this paragraph 13th A of this my Last Will and Testament only to and appoint as Trustee of this property, my son, R. MICHAEL JACOBY, and my daughter-in-law, LUCENDA WAGNER JACOBY, or the survivor of the said R. Michael Jacoby and Lucenda Wagner Jacoby, as Co-Trustees, nevertheless and with the same trust powers contained in the trust established under paragraph fifteenth of this my Last Will and Testament. B. One and one-half percent (1.5%) of my estate to ACACIA FRATERNITY HOUSING CORPORATION, presently located at 101 Stoney Brook Drive, Newtown, Pennsylvania 19403, telephone number (610) 631-1418, answering service 1-800-220-0743, for the upkeep of the fraternity house named in memory of my beloved husband, Dr. C. Robert Jacoby, one of their founders. This pecuniary bequest is to be used by the said housing corporation either to reduce ~w W~;J~co~ (SEAL) WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 Page 3 of7 , the principal debt on its current fraternity house mortgage obligation on the fraternity house here in Shippensburg, Pennsylvania, or for necessary repairs to said fraternity house in the sole discretion of my hereinafter named executor. In the event that the Shippensburg Chapter of the Acacia Fraternity is not in existence at the time of my death or in the event that the said Acacia Chapter here in Shippensburg does not own or lease a fraternity house at the time of my death, I then direct that this pecuniary bequest shall lapse and become a part of the rest and residue of my estate; C. One and one-half percent (1.5%) of my estate to SW ARSBORO METHODIST CHURCH, presently located at Swarsboro, North Carolina, phone (910)326-4822 (church office) or 910-326-4373 (church parsonage), in memory of Geneva Ward Jacoby. D. One and one-half percent (1.5%) of my estate to MESSIAH UNITED METHODIST CHURCH, located at 30 South Penn Street, Shippensburg, Pennsylvania 17257. It is my very strong hope and desire (but not demand) that the church will use its share of the rest and residue of my estate to begin the planning and construction of a church chapel in memory of C. Robert Jacoby and Geneva Ward Jacoby. E. Three percent (3%) of my estate to THE CUMBERLAND VALLEY ANIMAL SHELTER, presently located at 2325 Country Road, Chambersburg, Pennsylvania 17201, phone number (717)263-5791, in memory of Dr. and Mrs. C. Robert Jacoby, to be utilized as follows: 1. One-half (112) of said three percent (3%) to be used for food and necessary medical care for animals housed or to be housed and cared for at this shelter; and 2. One-half (1/2) of said three percent (3%) to be used to help support the shelter's prevention of cruelty to animals program. F. Three percent (3~'o) of my estate to THE ANTIETAM HUMANE SOCIETY, presently located at 8513 Lyons Road, Waynesboro, Pennsylvania 17268, phone number (717)762-9091, in memory of Dr. and Mrs. C. Robert Jacoby, to be used for food and necessary medical care for animals housed or to be housed and cared for at this shelter; G. Three percent (3%) of my estate to HARRISBURG HUMANE SOCIETY (EAST SHORE), presently located at 7790 Grayson Road, Harrisburg, Pennsylvania 17111, phone number (717)564-3320, in memory of Dr. and Mrs. C. Robert Jacoby, to be used for food and necessary medical care for animals housed or to be housed and cared for at this shelter; and cGA~.40u.~~\ (SEAL) WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 Pag640f7 . H. Three percent (3%) of my estate to HUMANE SOCIETY OF HARRISBURG, INC., WEST SHORE SHELTER, presently located at 710 Eppley Road, Mechanicsburg, Pennsylvania 17055, phone number (717)697-8547, in memory of Dr. and Mrs. C. Robert Jacoby, to be used for food and necessary medical care for animals housed or to be housed and cared for at this shelter. I. I give, devise and bequeath the remaining seventy-nine percent (79%) of my estate and all other tangible personal property not otherwise specifically bequeathed under this my Last Will and Testament to my son, R. MICHAEL JACOBY, absolutely. FOURTEENTH. In the event that my total estate does not exceed the full sum of Two Hundred Thousand Dollars ($200,000.00) after payment of all debts, bills, fees and taxes and after distribution of all pecuniary and specific bequests herein, I then give, devise and bequeath all of the rest, residue and remainder of my estate, real personal and mixed, whatsoever and wheresoever situate, to my son, R. MICHAEL JACOBY, on a per stirpes distribution basis. FIFTEENTH. In the event that any beneficiary of this my Last Will and Testament is under the age of twenty-one (21) years, I then give and bequeath said beneficiary's share to and appoint as Trustee of any property which passes under this Will or otherwise, the ALLFIRST TRUST COMPANY OF PENNSYL VANIA, N.A., and my daughter-in-law, LUCENDA WAGNER JACOBY, AS CO-TRUSTEES, NEVERTHELESS, to invest and re-invest the same until the said beneficiary reaches the age of twenty-one (21) years, with the following powers in addition to those presently given by law: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; B. The power to expend the principal, within the discretion of the said Trustee, if the income is insufficient, towards the health, support and maintenance, and education, including a college (both undergraduate and graduate), trade, business or technical school education, of the said beneficiary; C. The power to sell any and all real estate, within the discretion of the said Trustee; D. The power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of 21 years, without the necessity of a formal adjudication of the Trustee's Account in the Court of Common Pleas of Cumberland County, upon the receipt of a good and valid release; and ~~ ~~.f'O~\ (SEAL) WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 Page 5 of7 ~ E. The principal of the Trust and the income therefrom shall be free from the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attachment or execution under any legal, equitable or other process for the enforcement of judgments or claims of any sort against them, either individually or collectively. SIXTEENTH. Upon my passing, I would ask my good friend, ALAN RHINEHART (Trust Officer for the Allfirst Trust Company of Pennsylvania, N.A., Western Region), to do the following with respect to the care and feeding of my two (2) beloved Siamese cats, Samantha and Sabrena: A. Contact my son, R. MICHAEL JACOBY, at (717) 848-6218 (home) or (717)845-6634 (work). R. Michael Jacoby will be responsible to care for and feed my cats at my home until they can be delivered into the personal care of Dr. William Bashor. B. Contact DR. WILLIAM BASHOR in order to make arrangements for Dr. Bashor to pick up my beloved cats from my home and take them to his home where he will provide loving care for them. Dr. Bashor's home phone is (717)263-0760. His present home address is 164 Harvest Lane, Chambersburg, Pennsylvania 17201. A cat carrier for transporting is in the basement. SEVENTEENTH. I nominate, constitute and appoint ALLFIRST TRUST COMPANY OF PENNSYL VANIA, N.A., presently located at East King Street, Shippensburg, Pennsylvania 17257, to be the Executor of this my Last Will and Testament. EIGHTEENTH. As a personal favor to me, I request that my friend and financial advisor, ALAN RHINEHART, and my friend and legal advisor, JERRY A. WEIGLE, ESQUIRE, make themselves available to give aid and advice to my son, R. Michael Jacoby, as needed by him after my death. NINTEENTH. I direct that my personal representatives shall not be required to give bond for the faithful performance of their duties in any jurisdiction. TWENTIETH. I hereby direct that all federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of administration of my estate and that such be paid out of the rest and residue of my estate. IN WITNESS WHEREOF, I, GENEVA WARD JACOBY, have hereunto set my hand and seal to this my Last Will and Testament, writt~ ~~~ pages, the first four pages signed for identification only, this /1..- ~ day of _ __ r1 ' 200 J. ~<'~~(\S-D(~\: (SEAL) WEIGLE, PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 " ~ Page 6 00 .. This instrument was by the Testatrix, on the date hereof, signed, published and declared by her to be her Last Will and Testament, in our presence, who at her request and in the presence of each other, we believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as witnesses. / ,e:, ---;::;z /~ M~ /V'r~ COMMONWEAL TH OF PENNSYL VANIA COUNTY OF CUMBERLAND SS I, Geneva Ward Jacoby, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~,,~ t~ ~~~('Q(cr- ~ Sworn or affirmed to and acknowledged before me by. GENEVA WARD JA~OBY, the Testatrix, this-.;JCfI"1 day of ~~'..f/ , 2001. ~.cfulfj2j Notarial Seal , Rhonda R. Wolford. Notary Public hlppensburg Bero. C.umberland Cou M Commission b.pilUS Jan, 20,2005 WEIGLE, PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 .> Page 70f7 COMMONWEAL TH OF PENNSYL VANIA COUNTY OF CUMBERLAND we,A'/~~~ d the witnesses whose names are signed to the foregoing mst ent, being duly quali 1 cording to law, do depose and say that we were present and saw Geneva War Jacoby, the T s atrix, sign and execute the instrument as her Last Will; that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix, signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen (18) or m~re years of age and of sound mind and under no constraint or undue influence. L4~~ o,/u) Sworn or affirmed to and subscribed before me by ,2001. and witnesse~, this ,:::;i)lflday of '; L/!J1inL~ rf2 tU/ ~td Notarial Seal Rhonda R. Wolford, Notary Public hippensburg BorG, Ci_:rnberiand Cou Commissloi' .Jan, 20, 2005 WEIGLE, PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 ~-'-------,.,-- Ul ~ I )> :0 ;u ~ - )> .,. Z N lJl 01 ~ c::: OJ III <: C )> 0 ITI :u l/l :u - Gl ~ Z (j) . -, III I"" " ~ -< )> Z lJl ITI . Gl :l> )> _ lJl -l Z o.J ~ I"" 0 ~ III :l> '0 ~ ~ ~ ITI - ;u ~ " o.J Z Ul \'eJ '::' 'equln~ '1Jel~ !;[: 6 \1 (1:J /(J LO. Slit' (-, ()!':;f56H jO ''''c' '~'C:") 'o~aH ~ ~ ~ ~ n o ~ a. ~ ~ trt S- a ~ :4 ........ Ei t:Y ~ ~ trt ........ ~ ~. .......... .......... ~ ....t:r ~ . . IN RE: ESTATE OF GENEVA W. JACOBY a/k/a GENEV A WARD JACOBY, late of the Borough of Shippensburg, Cumberland County, Pennsylvania IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NUMBER 21-01-1131 CERTIFICATION OF NOTICE UNDER RULE 5.6 (a) Name of Decedent: Geneva W. Jacoby a/k/a Geneva Ward Jacoby Date of Death: December 3,2001 Will No. 21-01-1131 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above- captioned estate on December 20, 2001: R. Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Lucenda Wagner Jacoby 656 Wheatlyn Drive York, PA 17403 .......... .r- .... .J '.. ~ ,.... ":'. ;: III -< _. i:C::,- :: d N :D ro . , ':~I Jane Rhinehart a/k/a Mrs. Marlin Rhinehart 3461 Gleneagles Drive Chambersburg, P A 17201 C-- ::;t:> :z I f'.J ~E~ ",...~... :r.::'~:lo. Karen Rhinehart Coldsmith 1648 Scotland Avenue Chambers burg, P A 17201 '-.0 Cumberland Valley Animal Shelter Thrift Shop One East King Street Shippensburg, PA 17257 Maxine Mohn 406 North Morris Street Shippensburg, P A 17257 WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 Shippensburg Public Library 73 West King Street Shippensburg, P A 17257 Messiah United Methodist Church 30 South Penn Street Shippensburg, P A 17257 Shippensburg Chapter of the Acacia Fraternity 101 Brookside Avenue Shippensburg, P A 17257 Alan Rhinehart 13 7 West King Street Shippensburg, P A 17257 Dr. William Bashor 164 Harvest Lane Chambersburg, P A 17201 R. Michael Jacoby and Lucenda Wagner Jacoby, Co-Trustees for Stephen Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Acacia Fraternity Housing Corporation 101 Stoney Brook Drive Newtown, PA 19403 Swansboro Methodist Church ATTN: Mary Berry, Treasurer 655 West Corbett Avenue Swansboro, NC 28584 Cumberland Valley Animal Shelter 2325 Country Road Chambersburg, P A 17201 The Antietam Humane Society 8513 Lyons Road Waynesboro, PA 17268 Harrisburg Humane Society (East Shore) 7790 Grayson Road Harrisburg, P A 17111 WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG, PA 17257-1397 - Humane Society of Harrisburg, Inc., West Shore Shelter 710 Eppley Road Mechanicsburg, P A 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except NONE. December 20,2001 Name: Address: Weigle, Perkins & Associates 126 East King Street Shippensburg, P A 17257 Telephone: (717) 532-7388 Capacity: Personal Representative X Counsel for Personal Representative WEIGLE. PERKINS & ASSOCIATES - ATTORNEYS AT LAW - 126 EAST KING STREET - SHIPPENSBURG. PA 17257-1397 ~ .0 ~ = - .:a= 0 :;: UO ~ r-- ~ 8- ~~S~ I-; - 0 ~ IU t ~ IU t;5 ..Q .j;.,' c::; .~ s 3 1:; IU = 0 ~ ~UUU - - 1'1 (II !'! r',l ~.,) ... ~ V 1'" ... j <<$ "- Z~ "? O:s ~ S \C0Cl f-< \C '" -< "- Vl ~ ~ ....;;... ~ . ~ ~ oj ~ ~ ~~ ~ t: 0 -< Vl ~ -< -. \C \C .... ~ J G STATE OF PENNSYLVANIA IN RE: ESTATE OF GENEVA W. JACOBY REGISTER OF WILLS CUMBERLAND COUNTY ESTATE NO: 2001-01131 PA FILE NO: 21-01-1131 STATEMENT OF CLAIM 1. The estate of Thomas Pritchard smith presents for filing against the above estate the statement of claim in the amount of $120,000.00. 2. The basis for the claim is a refund of excess estate distribution caused by the surfacing of additional paternal heirs. 3. The tax identification number of the claimant is 56- 6568271. 4. The name and address of the claimant is: Estate of Thomas Pritchard Smith, c/o Carl S. Milsted, Administrator, P.O. Drawer 766, Jacksonville, North Carolina 28541. 5. This claim is not contingent. 6. This claim is not secured. Under penalties of perjury I declare that I have read the foregoing and the facts alleged are true to the best of my knowledge and belief. Executed this 22nd day of February, 2002. - (' ....1 -.1, ~I CARL S. MILSTED, A mlnlstrator the Estate of Thomas Pritchard (SEAL) of smith NORTH CAROLINA ONSLOW COUNTY I, Kn',s-h~ J-I iJj;t!a 1;/ J the County and State aforesaid, do hereby certify that CARL S. MILSTED personally appeared before me this day and acknowledged the due execution of the foregoing instrument. J WITNESS my hand and notarial seal, this the 9?~n~ day of February, 2002. ~ a Notary Public in and for My comi<isSion Expires: ();;2 Oi{) } (.(J r iJIllC CUM COUNTY OF ONSLOW My Gomm. Expires Q2JOlll2OOlS .. ALEX WARLICK, JR. CARL S. MILSTED MARSHALL F. DOTSON, JR. JOHN T. CARTER, JR. WARLICK, MILSTED, DOTSON & ATTORNEYS AT LAW 320 NEW BRIDGE STREET P.O. BOX 766 JACKSONVILLE, NC 28541-0766 CARTER TELE: (910) 455-1215 FAX: (910) 455-4702 February 22, 2002 Register of Wills Cumberland County, P A County Offices Carlisle, PA 17013 Re: Estate of Thomas Pritchard Smith - Geneva W. Jacoby Dear Sir or Madam: Enclosed is Claim of the Thomas Pritchard Smith Estate for refund from Ms. Jacoby's Estate. Yours very truly, c~ ). (r~J) Carl S~sted CS~/khw .. enclo~ ..-"'I. ,.- ~.I~.1 ~ f;~' - . f:':" c:5 N :0 (\) <"j -n b3 1') \51 "0 \-......,) :~ N COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST COMPANY OF PA 55 SOUTH MAIN STREET CHAMBERSBURG, PA 17201 _____n_ fold ESTATE INFORMATION: SSN: 239-46-9480 FILE NUMBER: 2101-1131 DECEDENT NAME: JACOBY GENEVA WARD DATE OF PAYMENT: 02/26/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/03/2001 NO. CD 000894 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $15,000.00 I I I I I I I I TOTAL AMOUNT PAID: $15,000.00 REMARKS: ALLFIRST TRUST CHECK# 20287728 INITIALS: CW RECEIVED BY: SEAL REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST COMPANY OF PA 55 SOUTH MAIN STREET CHAMBERSBURG, PA 17201 -------- fold ESTATE INFORMATION: SSN: 239-46-9480 FILE NUMBER: 2101-1131 DECEDENT NAME: JACOBY GENEVA WARD DATE OF PAYMENT: 08/06/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/03/2001 NO. CD 001483 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,422.49 I I I I I I I I TOTAL AMOUNT PAID: $1,422.49 REMARKS: ALLFIRST TRUST CO OF PA NA CHECK# 20334625 INITIALS: CW RECEIVED BY: SEAL REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS ~ Register of Wills of CUMBERLAND County, Pennsylvania INVENTORY Estate of Geneva W. Jacoby No. 2101-1131 also known as Date of Death 12/03/2001 ,Deceased Social Security No. 239 - 46 - 9480 A11first Trust: Company of PA, NA, Personal Representative(s) of the above Estate, deceased, verity that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of P:rinsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I !We verity that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Weigle & Associates Jerry A. Weigle P,~o",1 R'P'~';i ------, _ Signature: ~~~ !:C~fl. A11first Trust Company of PA, NA I.D. No.: 01624 Signature: Address: 126 East King Street Address: 55 South Main Street Shippensburg, PA 17257 Chambersburg, PA 17201 Telephone: 7/;' I ~-3J-7J;!' , Telephone: 717/261~2822 Dated: ?/J1IV , I Description Value (See continuation page(s) attached) (Attach additional sheets if necessary) Total: 611,910.92 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of l~ach item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-7 (1992) Estate of: Date of Deat.h: County: INVENTORY Geneva W. Jacoby 12/03/2001 Cumberland CASH: $11,000 A1lfirst Bank Certificate of Deposit #87008140751022 Accrued Interest $11,000 A1lfirst Bank Certificate of Deposit #87008140751057 Accrued Interest $15,000 Al1first Bank Certificate of Deposit #87008141240404 Accrued Interest $30,000 Al1first Bank Certificate of Deposit #87008141185608 Accrued Interest $70,000 Al1first Bank Certificate of Deposit #87008140921521 Accrued Interest A1lfirst Bank Checking Account #97322091 - Date of Death Value Accrued Interest Al1first Bank Money Market Fund Alternate Account #0098219944 - Date of Death Balance Accrued Interest Allstate Insurance Company - Refund of Premiums A11first Bank IRA Account #8700029-3406001 - Date of Death Balance Accrued Interest Capital Blue Cross/PA Blue Shield - Refund of Medical Insurance 1 11,000.00 57.77 11,000.00 61. 66 15,000.00 80.01 30,000.00 50.45 70,000.00 62.23 19,052.37 0.74 29,098.97 9.45 166.80 3,533.49 2.00 142.60 Estate of: Date of Death: County: Geneva W. Jacoby 12/03/2001 Cumberland Cash found in home Comcast Cable - Refund Hearst Corporation - Refund on Magazine Subscription Internal Revenue Service - 2001 Personal Income Tax Refund Internal Revenue Service - 2001 Personal Income Tax Refund on amended return PA Department of Revenue - 2001 Personal Income Tax Refund Received from Geneva W. Jacoby POA Account Accrued Interest Seabury & Smith, Inc. - Insurance Premium Refund PERSONAL PROPERTY: 1982 Chevrolet Caprice CL Sedan - Appraised Value Lenox Cake Plate - Appraised Value Lenox One-Tier Cookie Dish - Appraised Value Miscellaneous Fiction Books - Appraised Value Opal Glass Candle Holder - Appraised Value Personal Property - Appraised Value 2 46.05 5.00 1. 50 1,290.00 400.97 216.00 323,540.56 54.68 77.62 510.00 25.00 20.00 45.00 20.00 7,340.00 514,950.92 7,960.00 Estate of: Date of Death: County: Geneva W. Jacoby 12/03/20'01 Cumberland REAL ESTATE/PA: ~05 S. Queen Street, Shippensburg, PA - Appraised Value 89,000.00 TOTAL RECEIPTS OF PRINCIPAL............... 3 89,000.00 611,910.92 ---------------- ---------------- r . ., (~ C H E C K OFFICIAL USE ONLY REV~ 1500 EX + (6-00) REV-1500 /7- ai- /1 INHERITANCE TAX RETURN mE NUMBER COMMONWEALTH OF PENNSYLVANIA 2101-1131 DEPARTMENT OF REVENUE RESIDENT DECEDENT DEPT. 280601 COUNTY CODE YEAR NUMBER HARRISBURG, PA 17128-0601 DECEDENT'S NAME {LAST, FIRST,AND MIDDLE !NITIAl) SOCIAL SECURITY NUMBER 0 Jacoby Geneva II. 239-46-9480 E C DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN OUPUCATEWlTH THE E 0 12/03/2001 10/10/1931 REGISTER OF WILLS E N (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER T .E 1. Original Return _ 2. Supplemental Return y 3. Remainder Return ~~rci~t"c1rt_a~~_82) APB 4. Limited Estate 40. Future Interest Compromise (date of death after 12- 12-82) 5. Federal Estate Tax Return Required pRL X 6. - 8. Total Number of Safe Deposit Boxes plO Decedent Died Testate _ 7. Decedent Maintained a LIving Trust -= - RAC (Attach copy ofWlll) (Attach copy of Trust) OTK 09. 010. 0 11. Ejection to tax under Sec. 91 13(A) ES LItigation Proceeds Received Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) (Attach Sch 0) ,...., " :}H,'i' " , " P NAME COMPLETE MAILING ADDRESS C 0 0 Alan B. Rhinehart Vice-President & T.O. R N FIRM NAME([f Applicable) R 0 55 South Main Street E E Allfirst Trust Company of PA, NA Charnbersburg, PA 17201 S N T TELEPHONE NUMBER 717/?hl_?R?? .. .--- 1. Real Estate (Schedule A) (1) 89,000.00 OFFICIAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or (3) None Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) (4) None R 5. Cash. Bank Deposits & Miscellaneous Personal Property (5) 522,910.92 E (Schedule E) C A 6. Jointly Owned Property (Schedule F) (6) None p I 0 Separate Billing Requested T 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None U L (Schedule G or L) . A T 8. Total Gross Assets (total Lines 1-7) (8) 611,910.92 I 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 53,333.79 0 N 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule l) (10) 128,825.11 11. Total Deductions (total Lines 9 & 10) (11) 182,158.90 12. Net Value of Estate (Line 8 minus Line 11) (12) 429,752.02 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) 54.415.68 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 375,336.34 C 0 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES M P 15. Amount of Line 14 taxable at the spousal tax T U A T rate, or transfers under Sec. 9116(a)(1.2) 0.00 X .0 0 (15) 0.00 X A 372,271.34 T 16. Amount of Line 14 taxable at lineal rate X .0 45 (16) 16,752.21 I 17. Amount of Line 14 taxable at sibling rate 0.00 X .12 (17) 0.00 0 N 18. Amount of Line 14 taxable at collateral rate 3,065.00 X .15 (18) 459.75 19. Tax Due (19) 17,211.96 20. .n l"i'Il;!I!;q!(::!I!;!l!::i~f:'tQIi!;Al!!::;~j;i!:!li!$t!~";,*,;l!!l~!I!li:!;~Ii;A!!i;ii!~!l~~'d~!;N,t;;"1 " .THaiSEetlONNIlS'I'BE'C:OMlltmaJltt,coRRESPOHOENCE&CONFlO.ENllitAI:iTAlIINFOIlMATjONcSHOUtO BE:lilIREeTSD'"M ' q' >.>,. BE SURE TO ANSWERJALL QUESTIONS ON'REVERSE,S10E:ANlil TO RECHECK MATH <: <:,.. ",);;;,,,,.,,,<,,., CopyrIght (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX - . Decedent's Complete Address: STREET ADDRESS 105 S. Queen Street CITY I STATE I ZIP Shippensburg PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 17,211.96 0.00 15,000.00 789.47 Total Credos ( A + 8 + C) (2) 15,789.47 3. InteresVPenalty if applicable D. Interest E. Penalty Totallnteresr/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERl>>AYMENT. 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) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 1,422.49 0.00 1,422.49 '''''''''''''[['[~'t~~~[[~~~~~~[i~~~[[~i~[[8~~~[~m~~~i~~l8[~~m~~ii~~~[li~i~"~~' "X" 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . 3. Did decedent own an ~in trust for~ or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. i~'i~~'~ir~~~i~i~~'~il~~~"i~[~~~~ii" Yes No ~~ D D D [B [B [B Under penalties of perjury. I declare that f have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all Information of which preparer has any knowledge. SIGNATUR.%PERSON~. IBLEFO ~~ - "- SIGNATUR A11first Trust Company of PA, NA 55 South Main Street ----------------------------------------------------- Chambersbur , PA 17201 A11first Trust Company of PA, NA 55 South Main Street DATE ~/Jlt>1-- DATE 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. 9116 (al (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. 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 value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)( 1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) , REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE DESCRIPTION NUMBER OF DEATH 1 105 S. Queen Street, Shippensburg, PA - Appraised Value 89,000.00 SCHEDULE A REAL ESTATE TOTAL (Also enter on line 1, Recapitulation) $ 89,000.00 (If more space IS needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) .' , REV-1503 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHEAITANCET/J:X. RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Geneva W. Jacoby SSft 239-46-9480 12/03/2001 2101-1131 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE UNIT VALUE NUMBER OF DEATH TOTAL (Also enter on line 2, Recapitulation) 0.00 (If more space IS needed, insert additional sheets af the same size) CopyrIght (e) 1996 torm software only CPSystems, Inc. Form REV-1503 EX (Rev. 1-97) , REV-1504 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Geneva W. Jacoby SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP SSjf 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest at the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ 0.00 (If more space IS needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems.lnc. Form REV-1504 EX (Rev. 1-97) , REV-1507 EX + (1~97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETUFlN RESIDENT DECEDENT ESTATE OF Geneva W. Jacoby SCHEDULE D MORTGAGES & NOTES RECEIVABLE SSIf 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 4, Recapitulation) $ 0.00 (Jf more space IS needed, Insert additional sheets of the same size) CopyrIght (c) 1996 formso1tware only CPSystems, Inc:. Form REV-1507 EX (Rev. 1-97) REV-1S08 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCETAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 10 11 12 13 14 DESCRIPTION $11,000 A11first Bank Certificate of Deposit #87008140751022 Accrued Interest VALUE AT DATE OF DEATH 11,000.00 57.77 2 $11,000 A11first Bank Certificate of Deposit #87008140751057 Accrued Interest 11,000.00 61.66 3 $15,000 A11first Bank Certificate of Deposit #87008141240404 Accrued Interes't 15,000.00 80.01 4 $30,000 A11first Bank Certificate of Deposit #87008141185608 Accrued Interest 30,000.00 50.45 5 $70,000 A11first Bank Certificate of Deposit #87008140921521 Accrued Interest 70,000.00 62.23 6 A11first Bank Checking Account #97322091 - Date of Death Value Accrued Interest 19,052.37 0.74 7 A11first Bank Money Market Fund Alternate Account #0098219944 _ Date of Death Balance Accrued Interest 29,098.97 9.45 8 Allstate Insurance Company - Refund of Premiums 166.80 9 A11first BAnk IRA Account #8700029-3406001 - Date of Death Balance Accrued Interest 3,533.49 2.00 Capital Blue Cross/PA Blue Shield - Refund of Medical Insurance 142.60 Cash found in home 46.05 Comcast Cable - Refund 5.00 Hearst Corporation - Refund on Magazine Subscription 1.50 Internal Revenue Service - 2001 Personal Income Tax Refund 1,290.00 Total of Continuation Schedu1e(s) 332,249.83 TOTAL (Also enter on fine 5, Recapitulation) S 522,910.92 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems.lnc. Form REV-150B EX (Rev. 1-97) , , Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Item If Continuation of Schedule E (Cash, Bank Deposits & Miscellaneous Personal Property) Description Value at Date of Death 15 Internal Revenue Service - 2001 Personal Income Tax Refund on amended return 400.97 16 PA Department of Revenue - 2001 Personal Income Tax Refund 216.00 17 Received from Geneva W. Jacoby POA Account Accrued Interest 323,540.56 54.68 18 Seabury & Smith, Inc. - Insurance Premium Refund 77 .62 19 1982 Chevrolet Caprice CL Sedan - Appraised Value 510.00 20 Lenox Cake Plate - Appraised Value 25.00 21 Lenox One-Tier Cookie Dish - Appraised Value 20.00 22 Miscellaneous Fiction Books - Appraised Value 45.00 23 Opal Glass Candle Holder - Appraised Value 20.00 24 Personal Property - Appraised Value 7,340.00 332,249.83 , . REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Geneva W. Jacoby SCHEDULE F JOINTL V-OWNED PROPERTY 55/1 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. B. c. JOINTLY-OWNED PROPERTY, LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank DATE OF DEATH DECO'S VALUE OF account number or sImilar identifying number. NUMBER TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'SINTERES TOTAL (Also enter on line 6, Recapitulation) $ 0.00 T (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSysterns,lnc. Form REV-1509 EX (Rev. 1-97) . , REV-1S10 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Geneva W. Jacoby SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY SSlf 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM RELAt~8~~~I~ t~'b~~~5g~lt;W:J~4~~A;'~1fF t~~~ASFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBER ATTACH ACOPYOFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) , TOTAL (Also enter on line 7. Recapitulation) $ 0.00 (It more space IS needed. insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems.lnc. Form REV-1510 EX (Rev. 1-97) . , REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCETA:X RETURN RESIDENT DECEDENT SCHEDULE H FUNERAl EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Geneva W. Jacoby SSff 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES, 1 Foge1sanger-Bricker Funeral Home - Funeral Expense 2,244.00 B. ADMINISTRATIVE COSTS, 1. Personal Representative's Commissions 24,357.33 Name of Personal Representative(s) Allf irst Trust Company of PA, NA Social Security Number(s) I EJN Number of Personal Representative(s) Street Address 55 South Main Street City Chambersburi; State PA Zip 17201 - Year(s) Commission Paid: 2. Attorney's Fees Weigle & Associates 24,357.33 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip - Re!ationship of Claimant to Decedent 4. Probate Fees Register of Wills 442.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Borough of Shippensburg - Water and Sewer Expense 121.00 2 Bridge Street Realty, LLC - Appraisal of Real Estate 300.00 3 Cumberland County Register of Wills - Short Certificates 15.00 4 Cumberland County Register of Wills - Filing Fees 500.00 5 Dan Hershey Auctioneering Service - Appraisal of Personal 125.00 Property 6 GPU Energy - Utility Expense 126.84 Total of Continuation Schedule(s) 745.29 TOTAL (Also enter on line 9, Recapitulation) $ 53,333.79 (If more space IS needed, Insert addItIonal sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. '~97) . . Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Item It Description Continuation of Schedule H-B4 (Probate Fees) Amount 1 Weigle, Perkins & Associates - Reimbursement for Probate 442.00 442.00 , , Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Item II Continuation of Schedule H-B7 (Other Administrative Costs) Description Amount 7 Larry Weaver - Snow Removal Expense 40.00 8 Seabury & Smith, Inc. - Liability Insurance 110.65 9 Tanner Home & Energy - Utility Expense 409.24 10 The News-Chronicle - Publishing Letters 83.90 11 Weigle, Perkins & Associates - Reimbursement for Cost of Advertising and Proof of Publication 75.00 12 Weigle & Associates - Reimbursement for Deed Filing 26.50 745.29 REV-1512 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCET/!t\X RETURN RESIDENT DECEDENT ESTATE OF Geneva W. Jacoby SCHEDULE I DEBTS OF DECEDENT, MO'RTGAGE LIABILITIES, AND LIENS SSft 239-46-9480 12/03/2001 FILE NUMBER 2101-1131 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Borough of Shippensburg - Sewer and Refuse Expense AMOUNT 124.06 2 GPU Energy - Utility Expense 38.75 3 HCR-Manorcare - Balance due 594.00 4 Menna-Haven Nursing Home Inc. Nursing Home Expense 7,302.09 5 Menna-Haven Nursing Home Inc. Pharmaceuticals 436.50 6 Snoke's Florist - Flowers 20.00 7 Sprint - Balance due 182.01 8 Tanner Home & Energy Utility Expense 127.70 9 Thomas Pritchard Smith Estate - Refund of Overdistribution 120,000.00 Mrs. Jacoby was a Beneficiary of the Estate of Thomas Pritchard Smith who died 7/3/00, a Resident of North Carolina. The Executor of the Estate had distributed the bulk of the Assets of the Estate where it was discovered that there were additional heirs and therefore it was requested that this amount b~ returned. Attached is a copy of the letter requesting the refund as well as a copy of the claim that was filed with the Register of Wills, Cumberland County against the Estate. TOTAL (Also enter on line 10, Recapitulation) $ 128,825.11 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1512 EX (Rev. 1-97) ALEX WARLICK, JR. CARL S. MILSTED MARSHALL F. DOTSON, JR. JOHN T. CARTER, JR. WARLICK, MILSTED, DOTSON & ATTORNEYS AT LAW 320 NEW BRIDGE STREET P.O. BOX 766 JACKSONVILLE, NC 28541-0766 CARTER TELE: (910) 455-1215 FAX: (910) 455-4702 February 22, 2002 Mr. Alan B. Rhinehart Vice President Allfrrst Trust P.O. Box 459 Chambersburg, P A 17201-0459 Re: Estate of Thomas Pritchard Smith - Geneva W. Jacoby Dear Mr. Rhinehart: Enclosed is Claim of the Thomas Pritchard Smith Estate for refund from Ms. Jacoby's Estate. Yours very truly, tl.o.....L- Carl S. Milsted CSM/khw enclosure cc: Register for the Probate of Wills and Granting Letters of Administration &c. STATE OF PENNSYLVANIA IN RE: ESTATE OF GENEVA W. JACOBY REGISTER OF WILLS CUMBERLAND COUNTY ESTATE NO: 2001-01131 PA FILE NO: 21-01-1131 STATEMENT OF CLAIM 1. The estate of Thomas Pritchard smith presents for filing against the above estate the statement of claim in the amount of $120,000.00. 2. The basis for the claim is a refund of excess estate distribution caused by the surfacing of additional paternal heirs. 3. The tax identification number of the claimant is 56- 6568271. 4. The name and address of the claimant is: Estate of Thomas Pritchard Smith, c/o Carl S. Milsted, Administrator, P.O. Drawer 766, Jacksonville, North Carolina 28541. 5. This claim is not contingent. 6. This claim is not secured. Under penalties of perjury I declare that I have read the foregoing and the facts alleged are true to the best of my knowledge and belief. Executed this 22nd day of February, 2002. ( ~n~t ,g.~ CARL S. MILSTED, Administrator the Estate of Thomas Pritchard (SEAL) of Smith NORTH CAROLINA ONSLOW COUNTY I, Krr~*f- ~ W,tla+ud the County and State aforesaid, do hereby certify that CARL S. MILSTED personally appeared before me this day and acknowledged the due execution of the foregoing instrument. d WITNESS my hand and notarial seal, this the ;:(:;;0 day of February, 2002. ~ (J~ a Notary Public in and for My C?mitission Expires: u;;) Obln!o , I II allfirst Allfirst Trust 55 South Main Street P.O. Box 459 Chambersburg. PA 17201-0459 717 261 2819 August 5, 2002 Commonwealth of Pennsylvania Department of Revenue Dept 280601 Harrisburg, P A 17128-0601 RE: Geneva W. Jacoby Estate File Number 2101-1131 Dear Sir: As executor of the above referenced estate I am writing this separate letter to explain why several bequests included in Mrs. Jacoby's will were not included on the Inventory and PA Inheritance Tax Return. Item Fourth - the Micki-Moto pearl necklace was never found. An extensive search of the house was made several times. Item Fifth - The clothing had no monetary value. Furthermore, almost all of it was given to the Cumberland Valley Animal Shelter Thrift Shop, a charitable organization. Item Eighth - These items had no monetary value. Furthermore, the bequest is to a charitable organization. Item Tenth - These items had no monetary value. Furthermore, the bequest is to a charitable organization. If you should need any further clarification of any of these items, please feel free to contact me. Very truly yours, / ~~~)~ --- Alan B. Rhinehart Vice President .,"~~" REV-1S13 EX... (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Geneva W. Jacoby NUMBER I. SSff 239-46-9480 FilE NUMBER 2101-1131 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not list Trustee(s) OF ESTATE 12/03/2001 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under See. 91 16{aX1.2)] Dr. William L. Bashor 164 Harvest Lane Chambersburg, PA 17201 Friend 2,000.00 Cash Bequest 2 Alan B. Rhinehart 137 West King Street Shippensburg, PA 17257 Friend 1,000.00 Cash Bequest 3 Maxine Mohn 406 North Morris Street Shippensburg, PA 17257 Friend Opal Glass Candleholder 20.00 4 Mrs. Marlin Rhinehart 3461 Gleneagles Drive Chambersburg, PA 17201 Friend Lenox One-Tier Cookie Dish 20.00 Lenox Cake Plate 25.00 ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTiON TO TAX is NOT BEiNG MADE 1 B. CHARITABLE AND GOVERNMENTAL DiSTRIBUTIONS Shippensburg Public Library 73 West King Street Shippensburg, PA 17257 Renounced Bequest of Fiction Books in Item Seventh of Will Total of Continuation Schedule(s) 54,415.68 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Copyright (c:) 2000 form software only The Lac:k:ner Group, Inc:. 54,415.68 Form REV-1513 EX (Rev. 9-00) . . Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Item # Continuation of Schedule J, Part I (Taxable Bequests) Name and Address of Beneficiary Relationship Amount or Share of Estate 5 R. Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Son 6 R. Michael Jacoby and Lucenda Wagner Jacoby f/b/o Stephen Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Grandson Real Estate 89,000.00 Automobile 510.00 Personal Property 7,340.00 Fiction Books 45.00 79% share of Residue 260,535.70 4.5% share of Residue 14,840.64 . , Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Continuation of Schedule J, Part II-B (Charitable and Governmental Bequests) Item If Description Amount or Share of Estate 2 1.5% share of Residue 4,946.88 Acacia Fraternity Housing Corporation 1800 Ling1estown Road Suite 103 Harrisburg, PA 17110 3 Swarsboro Methodist Church Attn: Mary Berry, Treasurer 665 West Corbett Avenue Swarsboro, NC 28584 1.5% share of Residue 4,946.88 4 Messiah United Methodist Church 30 South Penn Street Shippensburg, PA 17257 1.5% share of Residue 4,946.88 5 The Cumberland Valley Animal Shelter 2325 County Road Chambersburg, PA 17201 3% share of Residue 9,893.76 6 The Antietam Humane Society 8513 Lyons Road Waynesboro, PA 17268 3% share of Residue 9,893.76 7 Harrisburg Humane Society East Shore 7790 Grayson Road Harrisburg, PA 17111 3% share of Residue 9,893.76 8 Humane Society of Harrisburg, Inc. West Shore Shelter 710 Eppley Road Mechanicsburg, PA 17055 3% share of Residue 9,893.76 54,415.68 . . REV-1514 EX + (9~OO) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 This schedule is to be us~d for all single life. joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy 1/1 o Will o Intervivos Deed of Trust o Other NAME(S) OF LIFE TENANT(S) DATE OF BIRTH Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table lnteresttablerate- 031/2% 06% 010% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 o Variable Rate 0.0 % $ 0.00 NAME(S) OF ANNUITANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 0 6% 0 10% 0 Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10"/", or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o Monthly (12) o Other ( ) o 0.00 0.00 0.0 % 0.0000 0.0000 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) . , REV-1S14 EX +(9-00) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life" calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy 1/2 o Will o Intervivos Deed of Trust o Other NAME(S) OF LIFE TENANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - 0 3 1/2% 0 6% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 o Variable Rate 0.0 % $ 0.00 NAME(S) OF ANNUITANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - D 3 1/2% D 6% D 10% 0 Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout. is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o Monthly (12) o Other ( ) o 0.00 0.00 0.0 % 0.0000 0.0000 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest{s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) . > REV~ 1514 EX + (9-00) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 This schedule is to be us~d for all single life, joint or successive lite estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values. Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Copy If3 o Will o Intervivos Deed of Trust o Other NAME(S) OF LIFE TENANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - 031/2% 06% D 10% 3. Value of life estate (Line 1 multiplied by Line 2) $ 0.00 0.00000 D Variable Rate 0.0 % $ 0.00 NAME(S) OF ANNUITANT(S) NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Term of Years Term of Years Term of Years Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 3. Amount of payout per period 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% D 6% 0 10% 0 Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 o Monthly (12) OOlher( ) o 0.00 0.00 0.0 % 0.0000 0.0000 0.00 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. (It more space is needed, insert additional sheets of the same size) Copyright{c) 2000 form software only The Lackner Group, Inc. Form REV-1514 EX (Rev. 9-00) , , . > REV-1647 EX + {9-00} COMMONWEALTH OF PENNSYLVANIA INHERITANCETJ()( RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on Rey-1500 Cover Sheet) ESTATE OF Geneva W. Jacoby SS# 239-46-9480 12/03/2001 This schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. FILE NUMBER 2101-1131 nWiII nT,ust nOthe' I. Beneficiaries . NAME OF AGE TO BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1. 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. n Limited riqht of withdrawal n Unlimited riQht of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest $ 0.00 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . .$ 0.00 3. Value of Line 1 passing to spouse at appropriate tax rate Check One 06%, 03%. 00% ,$ 0.00 (also include as part of total shown on Une 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 06%, 04.5% .$ 0.00 (also include as part of total shown on Une 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) . .$ 0.00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Une 18 of Cover Sheet) . .$ 0.00 7. Total Value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) $ 0.00 (If more space is needed, insert additional sheets of the same size) CopyrIght (c) 2000 form software only The Lackner Group, Inc. Form REV-1647 EX (Re..... 9-00) , , . . REV - 1648 EX (9-00) SCHEDULE N SPOUSAL POVERTY CREDIT COMMONWEALTH OF PENNSYLVANIA INHEAITANCETAX DIVISION (AVAILABLE FOR DECEDENTS DYING AFTER 12/31/91) ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46_9480 12/03/2001 2101-1131 This schedule must be completed and filed it you checked the spousal poverty credit box on the cover sheet. t:F'AFllI::"~:l!l:4liCIIl911l1mNkQJ;h_$SSJ 1. Taxable Assets total from line 8 (cover sheet) 1. 611,910.92 2. 0.00 3. 0.00 4. 0.00 S. 0.00 6.. 0.00 6b. 6e. 6d. 6. 0.00 7. 611,910.92 B. 0.00 2. Insurance Proceeds on Ufe of Decedent. 3. Retirement Benefits 4. Joint Assets with Spouse 5. PA Lottery Winnings. 6a. Other Nontaxable Assets: List (Attach schedule if necessary). 6. SUBTOTAL (Lines 6a, b, c, d). 7. Total Gross Assets (Add lines 1 thru 6). 8. Total Actual liabilities 9. Net Value of Estate (Subtract line 8 from line 7) . If line 9 is greater than $200,000 - STOP. The estate is not eli Income: a. Spouse. b. Decedent. c. Joint. d. Tax Exempt Income. e. Other Income not listed above. f. Total. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (11) 0.00 1. TAX YEAR' 191998 2. TAX YEAR' 191999 3. TAX YEAR' 192000 1.. 0.00 2.. 0.00 3.. 0.00 lb. 0.00 2b. 0.00 3b. 0.00 le. 0.00 2e. 0.00 3e. 0.00 ld. 0.00 2d. 0.00 3d. 0.00 le. 0.00 2e. 0.00 3e. 0.00 11. 0.00 21. 0.00 31. 0.00 + (21) o . 00 +(31) 0.00 0.00 ~ 3 ) 0.00 4b. Average Joint Exemption Income. If line 4(b) is greater than $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part Ill. 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less. 1. 2. Multiply by credit percentage (see instructions) . 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 2A on Page 2 . 4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate. 5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 2A on Page 2. Copyright (c) 2000 form software only The Lackner Group, Inc. 2. 3. 4. s. Schedule (Rev,9-00) - , . .. ;, REV-1649 EX .. (1/97) . COMMONWEALTH OF PENNSYLVANIA INHEAITANCETIV( RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 00 not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies .to the Trust III Trust (marital. residual A, 8, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirement of Section 9113{A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered. in whole or in part as an asset on Schedule 0, then the transferor's personal representative'may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE Part A Total 0.00 PART 8: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. DESCRIPTION VALUE (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Part B Total 0.00 FormREV-1649 EX (Rev.1~97) . . . . ~ REV-1649 EX + (1/97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust #2 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). It a trust or similar arrangement meets the requirement of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative 'may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arran ement. DESCRIPTION VALUE Part A Total PART B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is bein DESCRIPTION 0.00 made. VALUE Part B Total 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1649 EX (Rev. 1-97) - . ~ I II l... . REV-1649 EX +(1/97) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust #3 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirement of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) PART A; Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE Part A Total 0.00 PART 8: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is being made. DESCRIPTION VALUE Part B Total 0.00 (If more space is needed. insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems. Inc. Form REV-1649 EX (Rev. 1-97) 1/ J 7- j.~-d OFfiCIAL USE ONLY f\EV-1500 EX + (6-00) CAPB HpRL EplO CRAC KOTK ES C P o 0 R N R D E E S N T C o M P T U A T X A T I o N REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Jacob Geneva W. DATE OF DEATH (MM-DD- YEAR) 2101-1131 DATE OF BIRTH (MM-OD-YEAR) COUNTY CODE YEAR SOCIAL SECURITY NUMBER 239-46-9480 THIS RETURN MUST BE ALED IN DUPlICATEWlTH THE NUMBER 12/03/2001 10/10/1931 IF APPLlCABL SURVIVING SPOUSE'S NAME LAST, FIRST, AND MIDDLE INITIAL REGISTER OF WILLS SOCIAL SECURITY NUMBER 1. OrIginal Return 4. Limited Estate X 6. Decedent Died Testate 3 date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes X 2. Supplemental Return 4a. Future Interest Compromfse(date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) D 10. Spousal Poverty CredIt 0 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (Attach Sch 0) "i'l'BISS);cnOIfMllS;'tBEl::ON~llEitED!;~ CORRESPONDENCE&; CMF1D'ENil"1iJf'jIIlCll~Ii:f"1l10NISHoUI1l)iBEDlI'I'ECTEll!1O~' ~ NAME COMPLETE MAILING ADDRESS (Attach copy of WllI) D 9. Litlgatlon Proceeds ReceIved Alan B. Rhinehart, Vice-President & T.O. FIRM NAME (if Appllcable) Al1first Trust Com an of PA, NA TELEPHONE NUMBER 55 South Main Street Chambersburg, PA 17201 R E C A P I T U L A T I o N - 8 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 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) (8) 21,039.03 (11) 0.00 (12) 21,039.03 (13) 3.471.45 (14) 17,567.58 (1) (2) (3) None None None. OFFICIAL USE ONLY (4) (5) None 21,039.03 (6) None None None None SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116{aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. (15) (16) (17) (18) (19) .0 0 ,0 45 ,12 .15 0.00 790.54 0.00 0.00 790.54 17,567.58 x X X X Copyright (cl 2000 form software only The Lackner Group, Inc. FormREV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 105 S. Queen Street CI1Y I STATE I ZIP ShiDDensbur~ PA 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 790.54 Total Credits ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 790.54 0.00 790.54 ':::'::::::::imm~:ti!~~ii~~~!~~:i~~~i:~i~t~~!i~i~m~~~:~~:i~i~~m~~ii~~2ili~:~ii~~i!!i~:!!iii~""~:;~'''~~:~'6~''~"ll~~'~LOCKS 1. Did decedent make a transfer and: 8. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; . c. retain a reversionary interest; or . d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate co~sideration? . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No ~~ D D D [RJ [RJ [RJ Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR/} PERS;'RE~~E FOR:::::_ _ _~~~;_~~;;_ _~;~_~~ ~~_~;:~~~ _ ~_~ _ ~~_'_ _ ~~_ _ _ _ _ _ _ _ _ __ ~ ~~~ Chambersburg, PA 17201 SIGNAT";J;Ee;Rj"ERTH.^N REP ESENTA;M _ _ _~~~;_~~;;_ _~;~_~~ ~~_~;:~~~ _ ~_~ _ ~~_'_ _ ~~_ _ _ _ _ _ _ _ _ __ ~h~?",t'~b':'''1?' .PA 17201 :";':';":';iiiii!!:::im:mmmiW:iHHHni:[i:i:;i::'::' . .,....""""'ii::W!Wi' DATE <1/1/03 DATE tI/1//)J 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. 9116 (a) (1.1) (;l]. 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. 9116 (a) (1.1) OJ)]. 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 value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 9116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) AEV~ 1508 EX .. (1-97) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Geneva W. Jacoby SS# 239-46-9480 12/03/2001 2101-1131 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION Interest Estate Thomas Pritchard Smith VALUE AT DATE OF DEATH 21,039.03 TOTAL (Also enter on line S. Recapitulation) $ 21,039.03 (If more space IS needed, Insert additional sheets of the same size) Copyright (cl 1996 form software only CPSystems, Inc. Form REV-15G8 EX (Rev. 1-97) REV-1513 EX + (9.00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Geneva W. Jacobv SS# 239-46-9480 12/03/2001 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal dlstrlbut!ons, and , transfers under Sec. 9116(aX1.2)] R. Michael Jacoby 656 Wheat1yn Drive York, PA 17403 1 2 R. Michael Jacoby and Lucenda Wagner Jacoby f/b/o Stephen Michael Jacoby 656 Wheatiyn Drive York, PA 17403 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Grandson FILE NUMBER 2101-1131 AMOUNT OR SHARE OF ESTATE 79% share of Residue 4.5% share of Residue ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18. AS APPROPRIATE. ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS, A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Acacia Fraternity Housing Corporation 1800 Linglestown Road Suite 103 Harrisburg, PA 17110 Total of Continuation Schedule(s) 1.5% share of Residue 315.59 3,155.86 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. 3,471.45 Form REV-1513 EX (Rev. 9.00) Estate of: Geneva W. Jacoby Soc Sec #: 239-46-9480 Date of Death: 12/03/2001 Continuation of Schedule J, Part II-B (Charitable and Governmental Bequests) Item iF Description Amount or Share of Estate 2 Swarsboro Methodist Church Attn: Mary Berry, Treasurer 665 West Corbett Avenue Swarsboro, NC'28584 1.5% share of Residue 315.59 3 Messiah United Methodist Church 30 South Penn Street Shippensburg, PA 17257 1.5% share of Residue 315.59 4 The Cumberland Valley Animal Shelter 2325 County Road Chambersburg, PA 17201 631.17 3% share of Residue 5 The Antietam Humane Society 8513 Lyons Road Waynesboro, PA 17268 631.17 3% share of Residue 6 Harrisburg Humane Society East Shore 7790 Grayson Road Harrisburg, PA 17111 631.17 3% share of Residue 7 Humane Society of Harrisburg, Inc. West Shore Shelter 710 Eppley Road Mechanicsburg, PA 17055 631.17 3% share of Residue 3,155.86 ~ /'/-026- /y 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 ALAN B RHINEHART ALLFIRST TR CO PA NA 55 S MAIN ST CHAMBERSBURG PA 17aO~ DATE ESTATE OF DATE OF DEATH FILE NUMBER ; COUNTY ACN 09-23-2002 JACOBY 12-03-2001 21 01-1131 CUMBERLAND 101 '* REV-1547 EX AFP 101-02l GENEVA W Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =iS4-j-EX--AFP--foY=02Y-NC)T-iCE--OF-'j;""NHERifAifCE-TA)r'A.-ppR'A.ysEifiNT-:--Ail-owAifcE-ifi------------ -- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JACOBY GENEVA W FILE NO. 21 01-1131 ACN 101 DATE 09-23-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 372,271.34 X 045 = 16,752.21 .00 X 12 = .00 3,065.00 X 15 = 459.75 (9)= 17,211.96 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 U) (2) (3) (4) (5) (6) (7) 89,000.00 .00 .00 .00 522,910.92 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) UO) 53,333.79 128.825.11 (11) (2) (3) (4) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 611,910.92 18:7.158 90 429,752.02 54,415.68 375,336.34 ~"._n. n_v_~. , (+) AMOUNT PAID DATE NUI1BER INTEREST/PEN PAID (-) 02-26-2002 CDOO0894 789.47 15,000.00 08-06-2002 CDOO1483 .00 1,422.49 TOTAL TAX CREDIT 17,211.96 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 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: PAYMENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 I AGENT 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 Dffice of the Register of Wills, any of the 23 Revenue District Dffices, 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). 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. 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-1501) for an explanation of administrativelY correctable errors. 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. 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. 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 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 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .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. .. REGISTER OF WILLS, CUMBERLAND COUNTY G~~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Geneva W. Jacoby a/k/a Geneva Ward Jacoby Date of Death: December 3, 2001 Will No.: 21-01-1131 Admin. No.: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion ofthe administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes !Xl No 0 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 0 Confirmed by the Court 1-14-2003 b. The separate Orphans' Court No. (if any) for the personal representative's accountiS:~2002 c. Did the personal representative state an account informally to the parties in interest? Yes 0 No @ c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the 0 han Court and may be attached to eport. r qr- Date: 11/18/03 Jerry A. Weigle, Esquire Name WEIGLE & ASSOCIATES, P.C. 126 East King Street Shippensburg, PA 17257 Address 717-532-7388 Telephone No. Capacity: 0 Personal Representative W Counsel for personal representative COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-1131 ESTATE OF GENEVA WARD JACOBY, DECEASED -------------------------------------- -------------------------------------- FIRST AND FINAL ACCOUNT OF Allfirst Trust Company of Pennsylvania, NA, Executor ================================================================================ Date of Death: December 3, 2001 Date of Executor's Appointment: December 13, 2001 Date of First Advertisement of Letters: December 28, 2001 Accounting for the Period: December 3, 2001 to October 21, 2002 --------------------------------------------------------------------------------- --------------------------------------------------------------------------------- Purpose of Account: Allfirst Trust Company of Pennsylvania, NA, Executor, offers this account to acquaint interested parties with the transactions that have occurred during this administration. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: Allfirst Trust Company of Pennsylvania, NA 8 West High Street Carlisle, PA 17013-2923 Or Jerry A. Weigle Attorney Identification No. 01624 Weigle & Associates 126 East King Street Shippensburg, PA 17257 SUMMARY OF ACCOUNT Estate of Geneva Ward Jacoby, Deceased For Period of 12/03/2001 through 10/21/2002 Page Proposed Distributions to Beneficiaries 20-22 PRINCIPAL Receipts: Per Inventory Filed 3-4 Net Gain (or Loss) on Sales or Other Disposition 5 Less Disbursements: Debts of Decedent 6 Funeral Expenses 6 Administration Expenses 7 Federal and State Taxes 8 Fees and Commissions 8 Reserves 8 Balance before Distributions Distributions to Beneficiaries 9 Principal Balance on Hand 10 For Information: Investments Made Changes in lnvestment Holdings 11-12 INCOME Receipts: This Account 13 -14 Net Gain (or Loss) on Sales or Other Disposition Less Disbursements 18 Balance Before Distribution Distributions to Beneficiaries Income Balance on Hand 19 COMBINED BAL~~CE ON HAND 2 Current Value Fiduciary Acquisition Value 310,545.48 310,545.48 --------------- --------------- --------------- --------------- 128,825.11 2,244.00 1,909.13 16,422.49 12,357.33 36,857.33 611,910.92 0.00 611,910.92 --------------- --------------- 198,615.39 413,295.53 109,960.00 303,335.53 9,087.24 0.00 --------------- 9,087.24 1,877.29 7,209.95 0.00 7,209.95 310,545.48 --------------- --------------- .. " -.... RECEIPTS OF PRINCIPAL AS PER INVENTORY AS FILED: CASH: ------------------------- $11,000 Allfirst Bank Certificate of Deposit #87008140751022 Accrued Interest $11,000 Allfirst Bank Certificate of Deposit #87008140751057 Accrued Interest $15,000 Allfirst Bank Certificate of Deposit #87008141240404 Accrued Interest $30,000 Allfirst Bank Certificate of Deposit #87008141185608 Accrued Interest $70,000 Allfirst Bank Certificate of Deposit #87008140921521 Accrued Interest Allfirst Bank Money Market Account #0098219944 - Date of Death Balance Accrued Interest Allfirst Bank Checking Account #97322091 - Date of Death Value Accrued Interest Allfirst Bank IRA Account #8700029-3406001 - Date of Death Balance Accrued Interest Allstate Insurance Company - 11,000.00 57.77 11,000.00 61.66 15,000.00 80.01 30,000.00 50.45 70,000.00 62.23 29,098.97 9.45 19,052.37 0.74 3,533.49 2.00 166.80 Capital Blue Cross/PA Blue 142.60 Shield - Refund of Medical Insurance Cash Found in Home 46.05 Comcast Cable - Refund 5.00 3 Fiduciary Acquisition Value Geneva W. Jacoby POA Account Accrued Interest 323,540.56 54.68 Hearst Corporation - Refund on Magazine Subscription 1. 50 Internal Revenue Service - 2001 Personal Income Tax Refund 1,290.00 Internal Revenue Service - 2001 Personal Income Tax Refund on Amended Return 400.97 Pennsylvania Dept of Revenue - 2001 Personal Income Tax Refund 216.00 Seabury & Smith, Inc. - Insurance Premium Refund 77.62 PERSONAL PROPERTY: 1982 Chevrolet Caprice CL Sedan - 510.00 Appraised Value Lenox Cake Plate - 25.00 Appraised Value Lenox One-Tier Cookie Dish - 20.00 Appraised Value Miscellaneous Fiction Books - 45.00 Appraised Value . Opal Glass Candle Holder - 20.00 Appraised Value Personal Property - 7,340.00 Appraised Value REAL ESTATE/PA: 105 S. Queen Street, Shippensburg, PA - Appraised Value 89,000.00 TOTAL RECEIPTS OF PRINCIPAL. . . . . . . . . . . . . . . 4 514,950.92 7,960.00 89,000.00 611,910.92 -------------- -------------- GAINS AND LOSSES ON SALES OR OTHER DISPOSITIONS - PRINCIPAL 12/31/01 $15,000 Allfirst Bank Certificate of Deposit #87008141240404 Net Proceeds Fid. Acq. Value 15,000.00 15,000.00 01/03/02 $70,000 Allfirst Bank Certificate of Deposit #87008140921521 Net Proceeds Fid. Acq. Value 70,000.00 70,000.00 04/11/02 $11,000 Allfirst Bank Certificate of Deposit #87008140751022 Net Proceeds Fid. Acq. Value 11,000.00 11,000.00 08/08/02 $11,000 Allfirst Bank Certificate of Deposit #87008140751057 Net Proceeds Fid. Acq. Value 11,000.00 11,000.00 09/30/02 $30,000 Allfirst Bank Certificate of Deposit #87008141185608 Net Proceeds Fid. Acq. Value 30,000.00 30,000.00 TOTAl, GAINS AND LOSSES/PRINCIPAL...... . . . . . LESS LOSS............................. NET GAIN OR LOSS..... . . . . . . . . . . . . . . . . . . . . . . 5 Gain 0.00 0.00 0.00 0.00 0.00 Loss ---------------------------- 0.00 0.00 0.00 0.00 -------------- -------------- 12/11/01 12/11/01 12/20/01 12/20/01 01/09/02 01/11/02 01/14/02 01/17/02 01/22/02 01/24/02 02/12/02 02/26/02 03/11/02 03/22/02 12/14/01 DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT ----------------- Menno-Haven Nursing Home - Nursing Home Expense Sprint - Telephone Expense GPU Energy - Utility Expense Tanner Home & Energy - Utility Expense Menno-Haven Nursing Home - Pharmaceuticals Snoke's Florist - Flowers Sprint - Telephone Expense Sprint - Telephone Expense Borough of Shippensburg - Sewer & Refuse Expense Borough of Shipp ens burg - Sewer & Refuse Expense HCR-Manorcare - Balance Due Sprint - Telephone Expense Sprint - Telephone Expense Thomas Pritchard Smith Estate Return of Over distribution 7,302.09 40.08 38.75 127.70 436.50 20.00 40.27 21.56 42.00 82.06 594.00 40.05 40.05 120,000.00 FUNERAL EXPENSES TOTAL DEBTS OF DECEDENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Fogelsanger & Bricker Funeral Home - Funeral Expense 2,244.00 TOTAL FUNERAL EXPENSES.............................. 6 128,825.11 2,244.00 12/27/01 12/28/01 12/31/01 01/08/02 01/09/02 01/14/02 Oi/22/02 02/04/02 02/07/02 02/08/02 02/20/02 02/21/02 03/14/02 03/21/02 04/03/02 04/08/02 08/05/02 ADMINISTRATION EXPENSES ----------------------- Weigle, Perkins & Associates - Probate Costs - $442.00 and Advertising Costs - $75.00 517.00 Cumberland County Register of wills - 5 Short Certificates 15.00 Dan Hershey Auctioneering Service _ Appraisal of Personal Property 125.00 Seabury & Smith, Inc. - Liability Insurance/Casualty Coverage 7.63 Bridge Street Realty, LLC - Appraisal Fee - 102 S. Queen Street 300.00 Tanner Home & Energy - Utility Expense 161.55 GPU Energy - Utility Expense 44.27 Seabury & Smith, Inc. - Liability Insurance 103.02 The News-Chronicle - Cost of Advertising and Proof of Publication 83.90 Larry Weaver - Snow Removal Expense 40.00 GPU Energy - Utility Expense 40.10 Tanner Home & Energy - Utility Expense 116.39 GPU Energy - Utility Expense 42.47 Tanner Home & Energy - Utility Expense 131.30 Weigle & Associates - Reimbursement for Deed Filing 26.50 Borough of Shippensburg - Sewer & Refuse Expense 121.00 Cumberland County Register of wills - Filing and Recording Fees - PA State Inheritance Tax - $15.00; Inventory - $19.00 34.00 TOTAL ADMINISTRATION EXPENSES...;................... 7 1,909.13 02/25/02 08/05/02 09/03/02 FEDERAL AND STATE TAXES ----------------------- Cumberland County Register of Wills - Payment on PA State Inheritance Tax Cumberland County Register of Wills - PA State Inheritance Tax Balance Due 15,000.00 1,422.49 FEES AND COMMISSIONS TOTAL FEDERAL AND STATE TAXES....................... Weigle & Associates - One-Half Attorney's Fee 12,357.33 TOTAL FEES AND COMMISSIONS.......................... RESERVES Allfirst Trust Company of PA, NA - Executor's Fee Cumberland County Register of wills - Filing Fees Weigle & As~ociates - Reserve for Balance of Attorney's Fee 24,357.33 500.00 12,000.00 TOTAL RESERVES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL DISBURSEMENTS OF PRINCIPAL.................... 8 16,422.49 12,357.33 36,857.33 198,615.39 -------------- -------------- Dr. William Bashor 01/14/02 R. Michael J'acoby 01/15/02 03/13/02 04/05/02 07/26/02 07/26/02 Maxine Mohn 02/26/02 Alan Rhinehart 01/07/02 Mrs. Marlin Rhinehart 01/17/02 01/17/02 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Specific Bequest as per Item Twelfth of the Last Will and Testament of Geneva W. Jacoby, Deceased 1982 Chevrolet Caprice CL Sedan - 510.00 Appraised Value - Distributed in Kind Advance Partial Distribution 10,000.00 105 S. Queen Street, 89,000.00 Shippensburg, PA - Appraised Value - Distributed in Kind Miscellaneous Fiction Books - 45.00 Appraised Value - Delivered in Kind Personal Property - Appraised 7,340.00 Value - Delivered in Kind Opal Glass Candle Holder - Appraised Value Distributed in Kind Specific Bequest as per Item Eleventh of the Last Will and Testament of Geneva W. Jacoby, Deceased Lenox Cake Plate - Appraised Value - Distributed in Kind 25.00 Lenox One-Tier Cookie Dish - Appraised Value - Distributed in Kind 20.00 TOTAL DISTRIBUTIONS TO BENEFICIARIES...... 9 2,000.00 106,895.00 20.00 1,000.'00 45.00 109,960.00 -------------- -------------- .. '.. PRINCIPAL BALANCE ON HAND Description Current Value Fiduciary Acquisition or as Noted Value ARK Money Market Portfolio 303,335.53 303,335.53 --------------- --------------- 303,335.53 303,335.53 --------------- --------------- --------------- --------------- 10 CHANGES IN INVESTMENT HOLDINGS - PRINCIPAL $11,000 Allfirst Bank Certificate of Deposit #87008140751022 ------------------------------------ 12/03/01 04/11/02 inventoried matured $11,000 Allfirst Bank Certificate of Deposit #87008140751057 ------------------------------------ 12/03/01 08/08/02 inventoried sold $15,000 Allfirst Bank Certificate of Deposit #87008141240404 ------------------------------------ 12/03/01 12/31/01 inventoried matured $30,000 Allfirst Bank Certificate of. Deposit #87008141185608 ------------------------------------ 12/03/01 09/30/02 inventoried sold $70,000 Allfirst Bank Certificate of Deposit #87008140921521 ------------------------------------ 12/03/01 01/03/02 inventoried matured 11 Cost 11,000.00 (11,000.00) 0.00 -------------- -------------- 11,000.00 (11,000.00) 0.00 -------------- -------------- 15,000.00 (15,000.00) 0.00 -------------- -------------- 30,000.'00 (30,000.00) 0.00 -------------- -------------- 70,000.00 (70,000.00) 0.00 -------------- -------------- . " 105 S. Queen Street, Shippensburg, PA ------------------------------------- 12/03/01 04/05/02 inventoried distributed in kind 89,000.00 (89,000.00) 0.00 -------------- -------------- 1982 Chevrolet Caprice CL Sedan 12/03/01 01/15/02 inventoried distributed in kind 510.00 (510.00) 0.00 -------------- -------------- Lenox Cake Plate 12/03/01 01/17/02 inventoried distributed in kind 25.00 (25.00 ) 0.00 -------------- -------------- Lenox One-Tier Cookie Dish 12/03/01 01/17/02 inventoried distributed in kind 20.00 (20.00) 0.00 -------------- -------------- Miscellaneous Fiction Books 12/03/01 07/26/02 inventoried delivered in kind 45.00 (45.00) 0.00 -------------- -------------- Opal Glass Candle Holder 12/03/01 02/26/02 inventoried distributed in kind 20.00 (20.00 ) 0.00 -------------- -------------- Personal Property 12/03/01 07/26/02 inventoried delivered in kind 7,340.00 (7,340.00) 0.00 -------------- -------------- 12 '. ' . "'" RECEIPTS OF INCOME INTEREST $11,000 Allfirst Bank Certificate of Deposit #87008140751022 ------------------------------------ 04/04/02 05/08/02 Interest 12/4/01 - 3/4/02 59.70 173.32 $11,000 Allfirst Bank Certificate of Deposit #87008140751057 ------------------------------------ 04/04/02 04/29/02 05/06/02 05/08/02 06/03/02 07/01/02 08/02/02 08/08/02 Interest 12/4/01 - 3/4/02 63.72 330.72 61.66 184.99 63.72 61.66 63.72 0.80 $15,000 Allfirst Bank Certificate of Deposit #87008141240404 ------------------------------------ 12/31/01 $30,000 Allfirst Bank Certificate of. Deposit #87008141185608 ------------------------------------ 05/08/02 OS/24/02 06/25/02 07/26/02 08/23/02 09/25/02 Interest 12/4/01 - 12/29/01 465.25 168.16 173.77 168.16 173.77 173.77 $70,000 Allfirst Bank Certificate of Deposit #87008140921521 ------------------------------------ 01/03/02 05/08/02 Interest 12/4/01 - 12/29/01 15.96 311. 17 13 233.02 830.99 19.63 1,322.88 327.13 , " Allfirst Bank Money Market Account #0098219944 ---------------------------------- 05/08/02 Interest 12/4/01 - 5/7/02 Allfirst Bank Checking Account #97322091 ------------------------------ 01/11/02 05/02/02 Interest 12/4 - 12/11/01 Interest 1/10 - 5/1/02 Allfirst Bank IRA Account #8700029-3406001 ------------------------- 01/14/02 Interest 12/4/01 - 1/1D/02 ARK Money Market Portfolio -------------------------- 01/02/02 02/04/02 03/01/02 04/01/02 05/01/02 06/03/02 07/01/02 08/01/02 09/03/02 10/01/02 334.74 647.25 588.08 541.38 398.66 447.33 439.13 435.88 425.46 395.83 TOTAL INTEREST INCOME. .................... OTHER INCOME Geneva W. Jacoby POA Account ---------------------------- 01/07/02 05/15/02 Interest 12/4 - 12/11/01 145.83 0.04 State Employees Retirement System --------------------------------- 05/02/02 TOTAL OTHER INCOME........................ TOTAL RECEIPTS OF INCOME....... . . . . . . . . . . . 14 3.00 3.04 208.12 6.04 12.36 4,653.74 7,613.91 -------------- -------------- 145.87 1,327.46 1,473.33 -------------- -------------- 9,087.24 -------------- -------------- . " 05/01/02 10/21/02 DISBURSEMENTS OF INCOME State Employees Retirement System - Reimbursement of December Check 1,332.06 Allfirst Trust Company of PA, NA - Income Commission 545.23 TOTAL DISBURSEMENTS OF INCOME.................. 15 1,877.29 -------------- -------------- " INCOME BALANCE ON HAND Current Value Fiduciary Acquisition Value Description or as Noted ARK Money Market Portfolio 7,209.95 7,209.95 --------------- --------------- 7,209.95 7,209.95 --------------- --------------- --------------- --------------- 16 .. -- PROPOSED DISTRIBUTIONS TO BENEFICIARIES Current Value or as Noted Fiduciary Acquisition Value Aca.cia Fraternity Housing Corporation ------------------------------------- ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (B) of the Last will and Testament of Geneva W. Jacoby, Deceased 4,808.18 4,808.18 -------------- -------------- 4,808.18 4,808.18 The Antietam Humane Society ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (F) of the Last Will and Testament of Geneva W. Jacoby, Deceased 9,616.36 9,616.36 -------------- -------------- 9,616.36 9,616.36 The Cumberland Valley Animal Shelter ------------------------------------ ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (E) of the Last Will and Testament of Geneva W. Jacoby, Deceased. 9,616.36 9,616.36 -------------- -------------- 9,616.36 9,616.36 Harrisburg Humane Society (East Shore) -------------------------------------- ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (G) of the Last Will and Testament of Geneva W. Jacoby, Deceased 9,616.36 9,616.36 -------------- -------------- 9,616.36 9,616.36 Humane Society of Harrisburg, Inc., West Shore ---------------------------------------------- ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (H) of the Last will and Testament of Geneva W. Jacoby, Deceased 9,616.36 9,616.36 -------------- -------------- 9,616.36 9,616.36 17 .J" R. Michael Jacoby ARK Money Market Portfolio - Residual Principal and Income Cash as per Item Thirteenth(I) of the Last Will and Testament of Geneva- W. Jacoby, Deceased 253,230.95 253,230.95 Less Advance Cash Distribution on 3/13/2002 (10,000.00) (10,000.00) -------------- -------------- 243,230.95 243,230.95 R. Michael Jacoby and Lucenda Wagner Jacoby, Trustee for Stephen Michael Jacoby, a Minor Birth Date 3/10/02 -----------------------------------~-------- ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (A) of the Last will and Testament of Geneva W. Jacoby, Deceased 14,424.55 14,424.55 -------------- -------------- 14,424.55 14,424.55 Messiah United Methodist Church ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (D) of the Last will and Testament of Geneva W. Jacoby, Deceased 4,808.18 4,808.18 -------------- -------------- 4,808.18 4,808.18 Swarsboro Methodist Church ARK Money Market Portfolio - Residual Principal and Income Cash - as per Item Thirteenth (C) of the Last Will and Testament of Geneva W. Jacoby, Deceased 4,808.18 4,808.18 -------------- -------------- 4,808.18 4,808.18 -------------- -------------- 310,545.48 310,545.48 -------------- -------------- -------------- -------------- 18 . J. AFFIDAVIT Allfirst Trust Company of Pennsylvania, NA, Executor under the Last will and Testament of GENEVA WARD JACOBY, deceased, hereby declares under oath that it has fully and faithfully discharged the duties of its office; that the foregoing Account is true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to its knowledge, there are no claims now outstanding against the Estate; that all taxes presently due from the Estate have been paid; and that more than four months have elapsed since the first complete advertisement of the granting of letters in this Estate. Subscribed and sworn to ~ 6 day before me this of N~IjtM.. b1V I 2002. )t...~~.~ /~ otary pubhc Notarial Seal Gwendolyn E. Killian, Notary Public Carlisle Bora, Cumberland County My Commission Expires Nov. 22, 2004 Member, Pennsylvania Association of Notaries 19 It is hereby certified that written notice stating the date,' time and place of the presentation of the First and Final Account in the above estate and the statement of proposed distribution and stating the last day to file objections to the account and statement of proposed distribution and including a copy of the statement of distribution was given at least twenty-eight (28) days prior to the date fixed to every unpaid creditor who has given written notice of his claim to the Accountant and to every other person known to the Accountant to have or claim an interest in the estate as creditor, beneficiary, heir or next of kin. Trust Company of Pennsylvania, Executor By: Thomas E. Morkin,Vice President IN RE: ESTATE OF GENEV A WARD JACOBY, Dc~ceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO. 21-01-1130 NOTICE This is to advise you that Allfirst Trust Company of Pennsylvania, Executor under the will of Geneva Ward Jacoby, deceased, has filed the First and Final Account of the administration of the said decedent's estate in the Office of the Register of Wills of Cumberland County, Pennsylvania. The said Account and Proposed Schedule of Distribution will be presented to the Court of Common Pleas of Cumberland County, Pennsylvania, Orphans' Court Division, of Carlisle, Pennsylvania, in the Courtroom of the Cumberland County Courthouse, Carlisle, Pennsylvania, on January 14, 2003, at 9:30 a.m., for confirmation. Copies of the said Account and Proposed Schedule of Distribution are enclosed herewith. This notice is sent to you as an interested party, in accordance with the Rules of Court. Any exceptions or objections to the said Account or Proposed Schedule of Distribution may be filed prior to, or at that time and date, by any Party of Interest. Yau are not required to appear at the audit. However, if you do not appear in person or by counsel, the Court will assume that you agree with the accounting and the distribution proposed by the accountants. November 7, 2002 Very truly yours, WEIGLE & ASSOCIATES, P. , Notices tl~: R. Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Messiah United Methodist Church 30 South Penn Street Shippensburg, P A 17257 R. Michad Jacoby and LucendaWagner Jacoby, Co-Trustees for Stephen Michael Jacoby 656 Wheatlyn Drive York, PA 17403 Acacia Fraternity Housing Corporation 1800 Linglestown Road, Suite 103 Harrisburg, P A 17110 Swarsboro Methodist Church A TTN: Mary Berry, Treasurer 655 West Corbett Avenue Swarsboro, NC 28584 Cumberland Valley Animal Shelter 2325 Country Road Chambersburg, P A 17201 The Antie:tam Humane Society 8513 Lyons Road Waynesboro, PA 17268 Harrisburg Humane Society (East Shore) 7790 Grayson Road Harrisburg, PAl 7111 Humane Society of Harrisburg, Inc., West Shore Shelter 710 Epplt:y Road Mechanicsburg, PA 17055 Commonwealth of Pennsylvania Office of the Attorney General Charitable Trusts & Orfanizations Section 21 South 12thStreet,3f Floor Philadelphia. PA 19107-3603 r ,." 0-3= t'l ..... t"' .." 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COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1 162 EX(1 1-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ALLFIRST TRUST COMPANY OF PA 55 SOUTH MAIN STREET CHAMBERSBUR(i, PA 17201 h__h__ fold ESTATE INFORMATION: SSN: 239-46-9480 FILE NUMBER: 2101-1131 DECEDENT NAME: JACOBY GENEVA WARD DA TE OF PAYMENT: 04/11/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 12/03/2001 NO. CD 002431 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $790.54 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 20412361 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $790.54 DONNA M. OTTO DEPUTY REGISTER OF WILLS \, 1?-d2b-/-lj BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN 06-03-2003 JACOBY 12-03-2001 2101-1131 Cumberland 501 ALAN B RHINEHART ALLFIRST TR CO PA NA 55 S MAIN S1' CHAMBERSBURG PA 17201 REV-1S47 EX (12-97) PC GENEVA W Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ . - REV:1547 EX -(Oif-97YPC - - - -" -" - - - - - - Notic"e -6-F -'N i'fe RIT ':Nce" TA)( AP-PR-Ais-eMeNT: "A"LLOWA-tilCE- OR -" _" _ _ _" _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _" _ _ _ _ _ __ DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JACOBY GENEVA W FILE NO. 2101-1131 ACN 501 DATE 06-03-2003 TAX RETURN WAS: ~ ACCEPTED AS FILED 0 CHANGED RESERVATION CONCERNING FUTURE INTEREST _ SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: LITIGATION RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 0.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0.00 12. Net Value of Tax Return (12) 21,039.03 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 3,471.45 14. Net Value of Estate Subject to Tax (14) 17,567.58 NOTE: If an assessment was issued previously, lines 14,15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1) (2) (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 21,039.03 0.00 0.00 (8) ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 21,039.03 (15) 0.00 X .00 0.00 (16) 17,567.58 X .045 790.54 (17) 0.00 X .12 0.00 (18) 0.00 X .15 0.00 (19) 790.54 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-11-2003 CD002431 0.00 790.54 TOTAL TAX CREDIT 790.54 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADIIITIONAL INTEREST. (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 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 21 of 1995. (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 WILLS, 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 or any of the 23 Revenue District Offices, or by calling the special 24-hour answering service numbers for forms ordering: In Pennsylvania 1-800-362-2050, outside Pennsylvania and within local Harrisburg area (717) 787-8094, TDD# (717) 772-2252 (Hearing Impaired 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. ADMINISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, A TIN: Post Assessment Review Unit, Dept. 280601 Harrisburg, PA 17128-0601 Phone (717) 787-6505. See pane 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) 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 (5%) discount of the tax paid is allowed. PENAL TV: 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. This non-participation penalty is appealable in the same manner and in 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 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 2001 are: Interest Daily Interest Daily Interest Daily Year ~ Factor Year ~ Factor Year ~ Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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.