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Home My WebLink About01-09-2006 LAw OFFICES BALL, MURREN & CONNELL 2303 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 PHILIP J. MURREN RICHARD E. CONNELL MAURA K. QUINLAN TERESA R. MCCORMACK THOMAS A. CAPPER (717) 232- 8731 FACSIMILE (717) 232-2142 WILLIAM BENTLEY BALL (1916-1999) MAILING ADDRESS: P.O. BOX 1108 HARRISBURG. PENNSYLVANIA 17108-1108 HAND DELIVERED January 9, 2006 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Jack Carter (deceased) Date of Death: 4-8-05 Our File No. 2728 Dear Ms. Strasbaugh: Enclosed please find, in duplicate, the Inheritance Tax Return (with copies of decedent's Will attached) for Jack Carter. Also enclosed is a check payable to the Register of Wills, Agent, in the amount of One Hundred Ninety Two Dollars and Fifty- Four ($192.54) Cents representing the tax due. Please date-stamp the additional copies of the Return for our records. Also enclosed are the Estate Inventory and a check in the amount of $30 for the filing of the Inheritance Tax Return and the Inventory. /. I ~. Richard E. Connell REC/hmp Enclosures cc: Dion A. Carter (w/enclosure) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT CARTER DION ANTHONY 1207 APPLE DR MECHANICSBURG, PA 17055 ____un fold ESTATE INFORMATION: SSN: 568-34-1726 FILE NUMBER: 2105-0733 DECEDENT NAME: CARTER JACK DATE OF PAYMENT: 01/09/2006 POSTMARK DATE: 01/09/2006 COUNTY: CUMBERLAND DATE OF DEATH: 04/08/2005 REMARKS: CHECK# 2404 SEAL ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: INITIALS: MW RECEIVED BY: REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 006186 AMOUNT $192.54 $192.54 GLENDA FARNER STRASBAUGH REGISTER OF WillS JACK CARTER (717) 790-0874 1428 APPLE DR #198 MECHANICS BURG, PA 17055 G(t~ 2404 Date 1-6~Ob J 1~35/12JO 1225 'PfU ~Dollars trJ =';:' BankofAme~ ~(:_' The Vineyard ~~ 198 '\ ... l.: '6fettleman Ln"4""" (. /" _. . -~u~ ~ For . ......-.....................__..___._._______..... ._...._.___ .__~ .: · 2 .000 ~ 58.: 21.01.111. 2 2571110 . q ~ 711- $)r)-~,::.. \ {; Register of Wills of Cumberland County, Pennsylvania INVENTORY , Deceased No. 21 - 05 - 0733 Date of Death 4/8/2005 Social Security No. 568-34-1726 Estate of Carter, Jack also known as Dion A. Carter --------" - -----."".---- The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. 1.0. No.: 21542 p~erso;i:ln:~;~~ij::~~~~__ ._~ ~A. Carter Signature: Attorney: ~ichard ~. Connell, Esq. Signature: Address: 2303 Market Street Camp Hill, PA 17011 Address: 1207 Apple Drive Mechanicsburg, PA 17055 Telephone: 232-8731 Telephone: 791-0711 --_.~ .._-_.~-_..-.~----_. ------......--.-- Dated: ;-(;-0(, Personal Property Nuveen PFD and Conv. Income 2 130 shares CLegg Mason/Smith Barney Account 363-02772) 1,656.20 Legg Mason/Smith Barney Cash Balance - Account 363-02772 471.88 Personal Possessions and Miscellaneous Household Goods 500.00 Total Personal Property ~,628.08 '- 'i'.....' (Attach additional sheets if necessary) Total Personal Property and Real Estate REV -1500 EX + {6-Gol II.. OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FilE NUMBER 21 05 0733 COUNTY CODE .._ YEA1L___.-l>IQ~!'B___ SOCIAL SECURITY NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 w .... l<:~U> UO::l<: WQ.U ",00 UO::-' Q.al Q. ..: '.... u>z Ww 0::0 O::z 00 UQ. z o j: ~ ::> Q. :;; o U g .... z W o W U W o DECEDENT'S NAME (lAST, FIRST, AND MIDDLE INITIAL) Carter, Jack DATE OF DEATH (MM-DD-YEAR) r DATE OF BIRTH (MM-DD-YEAR) 04/0812005 I OS/22/1928 ~~~---~-_. ---------------~------ (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 568-34-1726 THIS RETURN MUST BE FilED IN DUPLICATE WITH THE REGISTER OF WILLS -1'01----.- ---------.------- --~- 101 1. Original Return I o o o o 11. Election to tax under Sec. 9113(A} (Attach Sch 0) --------~-D 2~&;pp~ment;IFl~~;;;------- o o o 3. Remainder Retum (date of death prior to 12-13-82) o 181 o 4a. Future Interest Compromise (date of death atter 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between 1 d '-'-95 4. Limited Estate 5. Federal Estate Tax Return Required 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes AME Richard E. Connell, Esq. IRM NAME (If applicable) Ball, Murren & Connell ELEPHONE NUMBER 232-8731 2303 Market Street -------~-- Camp Hill, PA 17011 O~t 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1 ) None --------------- ---,---~ (2) 1,656.20 -----------~--~~ (3) None ------------~----- (4) None (5) 971.88 (6) 7,555.23 -------- ----- (7) None (8) (9) 4,966.30 (10) 582.95 ---i 0, 1 83 .3 1 OFFiCIAL USE ONLY 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ~ ::> .... iL ..: U W 0:: 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 (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) ~~'-=, ~: -.-:1 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11 ) 5,549.25 12. Net Value of Estate (Line 8 minus Line 11) (12) 4,634.06 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) (13) (14) 4,634.06 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) x .00 (15) 16.Amount of Line 14 taxable at lineal rate 4,634.06 x .045 (16) 208.53 17.Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 208.53 20, Ia CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ::opyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ~ Decedent's Complete Address: ~TREET ADDRESS 1428 Apple Drive - Apartment 198 "------~T"---- -------------r----"-----"- ------"--------- iSTATE PA IZIP 17055 CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 208.53 15.99 Total Credits (A + B + C) (2) 15.99 3. InteresVPenalty if applicable O. Interest E. Penalty TotallnteresVPenalty (0 + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 0.00 192.54 192.54 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 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?..... ........... ...... ...... ...................... .......... ............................ ......................... .... Yes No ~ I o ~ o ~ o ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. DATE / -G-{){;;, ------~_________oATy_~- 1207 Ap'ple Drive Mechanicsburg, P A 17055 ADDRESS ~ ADDRESS DATE 2303 Market Street Camp Hill, PA 17011 I/&I/'~D 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. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (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. 99116 (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. 99116 1.2) [72 P.S. 99116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .S. 99116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RES1DENT DECEDENT ~-----~--~~~~~~------------~--~---I FILE NUMBER~---~-n 21 - 05 - 0733 --- ~----~..~--~-..._----_._.------~-------- -------------~--_.._-------_._-------~.~- ESTATE OF Carter, Jack All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION I VALUE AT DATE OF UNIT VALUE DEATH -------------- ---- ~-~-~---- --~_.---- --- - ---------------- 12.74 1,656.20 Nuveen PFD and Cony. Income 2 130 shares (Legg Mason. Smith Barney Account 363-02772) TOTAL (Also enter on line 2, Recapitulation) 1,656.20 I I COMMONWEALTH OF PENNSYLVANIA ____L' ~_PERSO_ NA_ L PRO_PERTY INHERITANCE TAX RETURN RESIDENT DECEDENT --~--~--~-- *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. ESTATE OF Carter, Jack I FILE NUMBER 21 - 05 - 0733 ._-~-------_._-_._.._-----~.,-- -~--~-- 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. VALUE AT DATE OF DEATH 471.88 ITEM NUMBER 1 DESCRIPTION Legg Mason/Smith Barney Cash Balance - Account 363-02772 2 Personal Possessions and Miscellaneous Household Goods 500.00 3 M&T Savings Account - Trust 15004206210483 Date of Death Balance - $51,590.62 (PLEASE SEE ATTACHED) -~--~._-~ TOTAL (Also enter on Line 5, Recapitulation) 971.88 Attachment.# J to Sche(lul~E" Inheritance Tax Return of - Jack Carter File No. 21 05-0733 This account was identified as one subject to Pennsylvania Inheritance Tax by "Information Notice and Taxpayer Response" - File No. 21 05-0733, CAN 05148380 dated 1 0-19-2005 (copy attached). The notice was sent to Dion Carter, the son of decedent, and sole beneficiary under his Will. However, an account with is not one belonging to the Estate. The decedent, Jack Carter, served as Trustee of the Evelyn N. Hickey, Trust of which this account was a part. (A copy of the Evelyn N. Hickey Trust is attached.) Mrs. Hickey died November 1, 1998 in California. The decedent and Trustee, Jack Carter, did not convert the Trust to his personal use but properly maintained the listed savings account in the name of the Trust in his role as Trustee. At Jack Carter's death, the Trust was paid directly to Dion Carter, the beneficiary of the Trust. The above-referenced notice was in error and therefore the account is not taxable in the Estate of Jack Carter. u!:.l'r. Z60601 HARRISBURG, PA 171Z8-0601 v~. ""I~I.J TAXPAYER RESPONSE ACN DATE 05148380 10-19-2005 REV-15,5 EX AFP '09-00) Attachment #2 to Schedule E EST. OF JACK CARTER 5.5. NO. 568-34-1726 DATE OF DEATH 04-08-2005 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS o CHECKING [X] TRUST o CERTIF. DION A CARTER 1207 APPLE DR MECHANICSBURG PA 17055 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 M & T BANK has provided the Department wi th the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the'financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of PennsYlvania. Questions may be a"~w~~p~ by callin3 (717) 787-e3~7. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 15004206210483 Date 02-02-2002 Established Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 51,590.62 100.00 51,590.62 ,045 2,321.58 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. c=J The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of ~illS and an official assessment will be issued by the PA Department of Revenue. ~he. above asset has been or will be reported and tax paid with the PennSYlvania Inheritance Tax return to be filed by the decedent's representative. c=J The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. TAX ON JOINT/TRUST ACCOUNTS :>ART @] fAX RETURN - COMPUTATION If you indicate a different tax rate, please state your relationship to decedent: .INE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF I 2 3 4 5 6 7 8 x x 'ART ~ lATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ I declare that the facts I have reported above are true, correct and knowledge and belief. HOME ("/1 ( ) r9()' if7} 1 WORK (7. ) 7 {,;,( - c,~, '-tS-- TELEPHONE NUMBER DATE ','Attachment #3 to Schedule E DP.CLAP..A'l'ION OF TRUST OF EVELYN N. HICKEY, TRUS'1'OR MiD EVELYN Iii. HICKEY, TRUSTEE FOR 'l'HE BENEFIT OF EVELYN N. HICKEY This Decla.ration of Trust is E',racuted at Stockton" Callforni.a, on ..TUltle 2" 1981, by EVELYN N. HICKEY, hereinafter designat.ed as " Trustor , lwd EVELYN N. HICKEY, hereinafter designated as "Trustee", and is known as The Evelyn N. lIickay 1981 Trust.. RECITALS: 1. Without consideration, the trustor bas transferred to the txus'tee the assets listed an Schedule "A" attached hereto arid by reference incorporated berein, and said assets t.ogether with any other property which mag hereafter be conveyed or transferred to or received by the trustee, and all accr.rmulations thereon, hereina.fter designated as the "Trust Estate", are to be hald (",nil administered under the terms and conditions herei.narterset forth. 2. Any person may, from tllle to time, wi th the consent of the trustee, by conveyanoE!, e.s.slgnment, transfer, or Will, add property of iU'.'IY kind t.o the trust estllte, or any part thereof, which shall thereupon be s'albjec:t to all the ter.ms and provisions of this Z~ust. 3. This Trust is also for tbe bener it of JACK CJi.RTER, the son of Tr u,s; tor , during his lifetime if he survives the Trustor. THE TRUSTOR AND TRUSTEE HEPEINABOt,re NAMED ro EIICll HEREBY DECLME THAT THE 'I!ERMS AND CONDITIOns OF THE TRUST UPON W.HICH 'l'HE TRUSTEE Sl:lALL HOLD THE PROPERTY ARE AS FOL'l..OV!S: FIRST: During the trustor's lifetime, tbe trustee shlllll pay to the trustor, or apply for trustor's benefit, the entire net income o.f the trust, quaxter-,annually or in more frequent in.stallments. If t1le trlu~te~l considers the net income insufficient, the trustee sball pay to trustor or a.pply for tr:u;tox's benefit, as much of the p:::!ncipal as i.s necessary -1- for the trustor's proper maintenance, comfort and ~'elf6re. SECOND: After the trustor's death, the trustee shall hold and dispose of the 'trust property as follows: 1. In the event trustor 1.8 survived by her son and he does not die within a period of thirty days from the date of trustor's death, the trustee shall continue to hold, manage and invest and reinvest thif!i trust assets as follows: The trustee shall pay to the sai.d JACK CAR'l!ER 8..11 of the net income of the trust. Payments to JACK shall c011Jl1lence on the :first day of the month following the death of trustor, and shall continue for JACK's lifet.ime. Upon JACK' IS death, the trust shall te.mdnete, cmd all or the corpus (as well as any undistri.buted i.ncome) shall be delivered over to trustor's gr~t'ltJson DION A. CARTER. J~ 2. In the event: trustor is not survived by ber son, or 1n the Eiivent said son dles within a pttrlod of 30 days from the date of the trust.or's deolth, the trustee sball pay over and deliver to mON A. CARTER all property then held by the trustee. Upon such distrlbut:1on, this trust shall term:l.nate and all further duties and obligations of the trustee shall cease. THIRD, To carry out the purposes of thi.s trust, the trustee, Md olUlY successor trustea, is vested with the followi.ng powers, in additi.on to those now or hereafter conferred by law: A. Po retain in the trust, for such tlme as the Trustee ma.l} deem adv:J.sll!ble, anypropertg reoeived by the trustee hereunder, k'hether or not. of the character permitted by law for the invest.- ment of trust funds; .B . To sell, convey, exchange, convert, improve, reped.:r:, ll14Dage II ope.x.".,te and control trust assets; c. ~ carry insurance of such kinds and 111 suah amounts as the T.rustee may deem advisable I' including life i.nti:tl1:ance, at the expense of the trust and to exercise all rights of ownership and control contained in the policies 1 D. To C\.")mpromis19 or othenllse adjust ang claims against or .in flJlvor of the trust} to commence or dexend sucb litigation with respect to the trust or any property of tl"ie trust estate as the Trustee may deem advisable, at the expense of the tr"IJst; E. TO apportion and allocate receipts llnd expenses to principal and income i.rJ accordance with the provisions of the Californi.a Revised uniform Principal and Income Act from ti.me to time exist.ing. Any such matter net prov:Uled for either in this instrument or in the California Revised Uniform principal cm:d Income Act shall be deten.r.J.ned by the 7'rustee in the Trustee's discreti.on. -2- JI'. ~b release or restrict the scope or any pm.rer that the trustee may hold in connect.1on with this trust, whether such power is expressly granted in this instrument ror implied by law. Tbe trustee slutll e,rercise this power in a ~Tltt9n instrument ~ecut(!i(J by the trustee, specifying the powers to be jC'elea.sed or rest,d.cted Bind the nature of tJu.J restriction. G. To lease for terms wi thin or bey,md the t~rm of thi.s trust /,km:l for llmy purpose, including exploration for and J."emoval of gas, oil and hgd:r:ocarboT1ous substance.<s. II. To boZ'Z'OW money for any trust purpotieS, and .to encwmber (l'r hypothecate Z'y mortgtlge, deed of. trust, plooge or otberwise. r. Wl!lJe thl!Jl ttust01.' or a.m) beneflcl4':i.Z'f} is, .in tJUi1 opinion of the tX'V/$l't;ee tmable to man~ge 1118 or [,er fi.n~mcj.d FJ..ffa1rs ~J'1 t.,; rea.tB!olfu!.hle competence, payments req~a.li.red under said paragraph may b& mflde from time to time to the trustor a.i.r~ctly or by de- posi. tlng them in any ban.k account in the trustor ~ S lUWle, wi tbout the interventi.on of a guardian; or mi.1Y be made to tbe guardia.n or the trustor~s person or estate or to any parslOn or institution respollsil)le for or assuming the trustor'9 c~e; ().r to an!l person in payment of expenses incurred ror the trustor's sole benefit. The written receipt: of said trustor or other aV!thori~(ld ~YeJe shall be a complete release to 'the trustee. ':t'he enumeration o~. <aertaln poy,,'ers of t.l1:e t.n.fs'te~. sl'lll.lJ. not IJ.mj t t:he trustee f s general powers, the trustee subject alr.,ags ib,;) the ifi.m::harge of the t:rustee'sf.f.ducia.r!/ obligation!::, be.J.ng~vested with" I:.wd h.'1ving ~lln thf'J right.s, powers and privileges which an absolute om1a'r of the same property !1yould have. !,OURTH 1 Accountings sha.ll be n-...de by delJ.'1reri.ng a i<:z-.i t.ten ac'count- irlg to the tr!:1stor; and after her. death I to the beneficiary and remainderman_ FIP'Tll...: The trustor ~y Sit a.ny t:,ime 'Z:evolf.6 or ,am@nd thls 1nst.:nlUlent in i'du.::/!l,e or in p.!"irt by an instrument in writing del:l."exed to tbe trustee. IE the tru8tCl" does so revoke, the trustee shall deliver prom:ptlg to tile t:nJstcr all of the designatl/S;d port:J.on ,of the trust !u~sets. The trustor'!; pG"ilfer to revoke or .emlend mag be exercised on trustor's beh,al:f by any guax'di.tJ:n OJ: co.n- sS'.l'vator appointed for trustor, upon approval of the CcCturt having jurJ...5dlction over such guardian or conservator. SLX'1'fiit If the trustee is unable to continue in tno!tt ClJp.;!cJ.ty because of illness, disahJ.li.ty, iru::apacity or death, JACrC C.l!RTER sb.all ,!l!C't as trustee, but if be i.s deceased or otherwise un~ble or unwilling to act, or c:ea.ses to act~ DI~' A. CPJRTER shall act ~s trustee. 'i.'be trustee", 01- any successor, may r.esd.gn at !Jmg time upon givilJg "'J'r.1tten notice thirty dags before such z'esignat.ion shall taJre effect, to the trustor, or, a:rter the death of the trustor/! to tlJe beneficiary and to the rc:onseEVli.t:.or or ether fJduclary ot: the estate of JlllY lncompetetJt benef.iciary wbo .may then be rece:1trJ.ng or entitled to recebl'e irlconUI?J her:"eunder. .;..;)- SElTENTH I Except ss otheTh'ise specifically provided in t.f}j,s instru- ment:" or in. the Will of the aeceast:!d tmstor, redelral 6tstat.e t<iJlxes :J.Jf1.1pOB@d 1n the gro,rfiS taxable estate of III trustor I.mder the provisions of ~n9 fede.rlfl tax law shall be paid by the t!''1urtee and ch&:rged to, prorst<ed lJlnong, or rec(}1Nt:red rrom the t:rust estate or the per. sons entJ. tled to thra be}J]efi t:s r.maeI:' these tru.'S'ts as and to the extent provided by any app1..icable t~x law or any proE'aticm statute. E:zrcept where othe:r.w:!se spec:if$,cally prowid@d, lnheri.ta.m:::e t::~Kes shall be paid omd c1w.rgred to the trust est.:llte or &edl~C'teaand co1.1e'lCtea IAS provided by l~~r. Ilf WITNESS fl1HBREOF, Evelgn ]I.". Hickey luuf !1~re~mto SrEtt h~r h:l1K'!1d 01'1 tlUi! dag ~nd ye<flJ.' first tWov-& wri.tt,~n. /s/ EVELYN N. HICKEY J::VEUN Pl. HICKEi~TrP.1tJtrDr ~oldTrUlS;<tae"' -4- SCHEIJUIE "Ae, The follclJdng a.ssets are herewith trlJ.'lJsferred to T':Ie Evelyn M. !i1ckey 1981 Trust: 10 The real pro~rty in Cal~ve1!raw County described in copy ()!f deed attached to this Schedule. 2. The fol1cwJ.ng securi.t1es: A. 150 shares of COll'Won stock of Amr!ric.mn Telephone Iii Telegraph Co. B. 30 shares of common stock of Paclf:J.c Gas .& Electric CD. C. 48 shares of common stock of Dank of Awer:!.c.! D. 478 sbares of common stock of P8Ici..fJ.e Telephone Ii Telegraph E. 196 i.ssued shares" and all unissued shares of t,1}e Putnam Fund 1'. 1 _ $'BO{) ~ e-3i4:r. li'l'iJ.'l' bond due May .I5 If 2000 If issuil9Q .iiD'lJ'i?l'liber 28, urn f" .'. Order No. Escrow No. Loan No. WHEN RECORDED MAIL TO: Evelyn N. Hickey 35 Poncetta Dr. Apt. 216 Daly City, CA 94015 Evelyn N. Hickey 35 poncetta Dr. Apt. 216 Daly City, CA 94015 SPACE ABOVE THIS LINE FOR RECORDER'S USE DOCUMENTARY TRANSFER TAX $ -0- COMPUTED ON FULL VALUE OF PROPERTY CONVEYED COMPUTE D ON FU LL VALUE LESS LIENS AN D ENCUMBRANCES REMAINING AT TIME OF SALE MAIL TAX STATEMENTS TO: Signature of Declarant or Agent determining tax - Firm Name LOUVAN KOlllER, Attorneq at Law QUITCLAIM DEED FOR A VALUABLE CONSIDERATION, receipt of which is hereby acknowledged, EVELYN N. HICKEY, an unmarried woman, do hereby REMISE, RELEASE AND FOREVER QUITCLAIM to EVELYN N. HICKEY as Trustee of The Evelyn N. Hickey 1981 Trust the real property in the City of County of Calaveras , State of California, described as PARCEL ONE: The Southeast Qua:rter of the Southwest Quarter of Section 2, Township 4 North, Range 10 East, M.D.B. & M. PARCEL TWO: The North Half of the Northwest Quarter of Section 11, Township 4 North, Range 10 East, M.D.B. & M. PARCEL THREE: Lots 7, 8 and 9 in Block 8 of Campo Seco Townsite EXCEPTING therefrom that portion of Lot 9 conveyed to James D. Cook by deed recorded June 4, 1906, in Volume 49 of Deeds, at page 626, Calaveras County Records, described as follows: Beginning at an iron pin driven in the ground from which the Southeast corner of Lot 6 of Block 8 of said Townsite bears North 400 07' East 30.88 feet, distant 189.12 feet; thence Variation 170 East, North 65006' Nest to an iron pin driven in the ground, on the Southeast boundary of Lot la, thence South 140 West 279.35 feet to a corner of Lots 9 and 11; thence South 520 30' East 74.58 Eeet to a corner of Lots 9 and 11; thence South 270 15' West 161.04 feet to the corner con~on to Lots 9, 11 and 12; thence South 560 East 61 feet to COl:ner; thence North 260 08' East 461.25 feet to the place of beginning. June 2, 1981 Dated STATE OF CALIFORNIA COUNTY OF C::A N .TOAlllTTN -:EVELYtrN. HIe-KEY ss. L_ SCHEDULE F JOINTLY -OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Carter, Jack I FILE NUMBER 21-05-0733 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 1207 Apple Drive Mechanicsburg, PA 17050 ----- Son A Dion A. Carter JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY DATE OF DEATH l % OF:-r DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number DECO'S VALUE OF NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSETrTEREST DECEDENT'S INTEREST estate. -- 1 A 12/31/2001 M&T Bank 710.86 50% 355.43 Checking Account No. 950777219 2 A 112/31/2001 Bank of America - Senior 14,399.60 50% 7,199.80 Checking Account No. 12257-01937 I TOTAL (Also enter on line 6, Recapitulation) 7,555.23 COMMONWE~TH OF PENNSYLVANIA _L .. INHERITANCE TAX RETURN RESIDENT DECEDENT "'~-~ J__________ SCHEDULEH FUNERAL EXPENSES & ADl\lllNISlRAT1VE COSTS I FILE NUMBER ~ 21 - 05 - 0733 -~-------,-~~_.-~------------------~ ESTATE OF Carter, Jack Debts of decedent must be reported on Schedule I. ---_.,.----~~---_..__.~ ._----~----- --------..--'. -~._-- - ~-_.-._.._-------_._---_._--_._._------- '._--- .------.-------- ITEM I NUMBER DESCRIPTION -----~~--~----_.----- --------..----.--------- .__.~-- A. FUNERAL EXPENSES: 1 Parthemore Funeral Home AMOUNT 3,662.00 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid Attorney's Fees Ball, Murren & Connell - Richard E. Connell, Esquire State Zip 2. 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Dauphin County Register of Wills (Oath) Cumberland County Register of Wills (Probate and Shorts) State Zip 4. 15.00 264.00 5. Accountant's Fees 6. Tax Return Pre parer's Fees 7. 1 Other Administrative Costs Reimbursement to Ball, Murren & Connell for costs advanced 25.30 TOTAL (Also enter on line 9, Recapitulation) 4,966.30 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ----~----~I FiLE NUMB~------~-~ 21 - 05 - 0733 --~---_.- .._----~-_...~-_._--_. -"---.~--_._-- -----_.- ESTATE OF C J k arter, ac Include unreimbursed medical expenses. ITEM NUMBER 1 Jackson Gastroenterology AMOUNT ------~~-----~ 38.16 DESCRIPTION 2 Holy Spirit Hospital 3 American Homecare 4 Quantum Imaging 5 Dr. Howard Cohn 6 Dr. Kwan Won 7 Keystone Urology 248.20 13.06 159.95 60.23 38.06 25.29 _._~~. TOTAL (Also enter on Line 10, Recapitulation) 582.95 REV-1513 EX+ (9-00) *' L SCHEDULEJ BENEFICIARIES --_._--_..~-- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I FILE NUMBER 21 - 05 - 0733 RE~i~~~'; TO-I A~;'~~1~:A~~ARE-. o.NoUlst'Iruslee(sl-___ -- Son 100% ESTATE OF Carter, Jack I NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY ----..~-1 I~--.-~-----~- -- ____~_________n___.n~_. I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Dion A. Carter 1207 Apple Drive Mechanicsburg, P A 17010 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. I NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~&st 2Jt1lill ttnb m~,lamrnf l1f JACK CARTER Oo.by I, JACK CARTER, a resident of the County of San Joaquin, State of California, declare this to be my Last Will and Testament as follows: FIRST: SECOND: I hereby revoke all former Wills and Codicils to Wills by me made. I declare that I am, divorced. I have one (1) adult son by a prior marriage, namely, DION ANTHONY CARTER. I furtber declare that I have no other children, either living or deceased leaving issue. THIRD: I hereby give, devise and bequeath all of my estate, both real and personal, and wheresoever situate to my son, DJON ANTHONY CARTER, provided that if my son shall predecease me, my estate shall be distributc:d to his issue by right of representation. If any beneficiary under this Will is under the age of twenty-five (25) years at the time of my death, said beneficiary's interest in my e;tate shall be retained in trust, administered and distributed as follows: A. Until said beneficiary attains age twenty-five (25) years, the Trustee shall pay to him or her all of the income of the trust and as much of the principal as the trustee, in the trustee's sole discretion, shall deem necessary for said beneficiary's educational expenses, provided that said beneficiary is currently enrolled in a college, university, vocational, or other post-secondary educationc.l facility. -1- B. Upon said beneficiary attaining the age of twenty-five (25) years, his or her share of the principal of the trust estate and any undistributed income attributable to that portion shall be distributed to such beneficiary outright. C. If any beneficiary dies prior to receiving his or her share of the trust estate, upon his or her death the principal and any accrued or undistributed income shall be distributed to such beneficiary's then-living descendants by right of representation and if none, to the survivor( s) of my grandchildren, or to their issue by right of representation. FOURTH: Except as otherwise provided in this Will, I have intentionally and with full knowledge omitted to provide for my heirs. If any person who, if I died intestate, would be entitled to any part of my estate, shall either directly or indirectly, alone or in conjunction with any other person, claim in spite of my Will an intestate share of my estate, I give that person One Dollar ($1. 00), and no more, in lieu of any other share or interest in my estate. If any beneficiary under this Will in any manner, directly or indirectly, contests this Will or any of its provisions in any legal proceeding that is designed to thwart my wishes as expressed in this Will, any share or interest in my estate given to that contesting beneficiary under this Will is revoked and shall be disposed of in the same manner provided herein as ifthat contesting beneficiary had predeceased me without issue. FIFTH: I nominate and appoint my daughter-in-law, FRANCINE CARTER, as Trustee of any trust created herein. In order to carry out the purposes of this Will and any trusts created hereunder, I give to such fiduciary the following powers: -2- The Trustee shall have the full power to sell, borrow, encumber, convey, exchange, invest, reinvest, partition, divide, improve, and repair the property constituting the trust estate from time to time. The Trustee shall also have all powers now or hereafter conferred on the Trustee by California law. The enumeration of certain powers in this instrument shall not limit the Trustee's powers. The Trustee shall have all the rights, powers, and privileges that an absolute owner of the same property would have, subject to the Trustee's fiduciary obligations and to any limitations stated elsewhere in this:,nstrument. SIXTH: I nominate and appoint my son, DION ANTHONY CARTER, to act as Executor of this my Last Will and Testament. Ifmy son, DION ANTHONY CARTER, is deceased or unable to act, I nominate my daughter-in-law, FRANCINE CARTER, to act as Executor. I request that no bond be required of any Executor named herein. I give to my Executor full power of sale and lease. SEVENTH: If any provision of my will is unen~)fceable, the remaining provisions shall remain in full effect. IN WITNESS 'WHEREOF, I have hereunto set my hand this 25th day of September, 1997 at Stockton, California. i' ~_..,.'- - ) ..--J I ._""'-../_:"__ \./ '-~/ -.:.:..-., ../' ',.,.1....C-;;<--/ ~-<-~......,....", rCK CARTER The foregoing instrument, consisting of four (4) pages, including this page, was at the date hereof, by JACK CARTER signed as and declared to be his Last Will, in the presence of us, who, at his request and in his presence, and in the presence of each other, -3- . have subscribed our names as witnesses thereto. Each of us observed the signing of this Will by JACK CARTER and by each other subscribing witness and know that each signature is the true signature of the person whose name was signed. Each of us is now more than twenty-one (21) year of age and a competent witness and resides at the address set forth after his name. We are acquainted with JACK CARTER. At this time he is over the age of eighteen (18) years, and to the best of our knowledge, he is of sound mind and is not acting under duress, menace, fraud, misrepresentation or undue influence. We declare under penalty of perjury that the foregoing is true and correct. EXECUTED on September 25, 1997, at Stockton, California. (\d\ U?/ /J~- '} ~ I " , /';>" / :/ " ~..- \, La ..~ .;"" .:... './"tr&- SHARI L. ALLEN Residing at 3232 Shoreline Court Stockton. California r . /-k::.;r ,/J ( /~ ;fi~~I 1i~~f"1(:(J( .- j Residing at ~~~~. ~~~i~~~~:oOl Street -4-