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Home My WebLink About02-03-06 R':V-1500 EX (6-00) OFFICIAL USE ON L Y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUN1Y CODE -9!L 0655 ___ YEAR NUMBER ... Z W C W U W C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Hildebrand William DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 6/23/2005 6/23/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Sara W. Hildebrand 00 1. Original Retum D 4. Limited Estate 00 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received E SOCIAL SECURITY NUMBER 199-07-9688 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- lIl:: :!!;lI) uD:lIl:: wo.o J:OO U D:..J o.al 0. < D 2. Supplemental Retum D 3. Remainder Retum (date of deeth prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Retum Required [X] 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dote of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach Soh 0) THIS SECTION MUST BE COMPLETED; ALL CORRESPONDENCE AND CONFIDENTIAL TAX IN FORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z W Q Z o 11. l/) ~ o Peter J. Ressler, Es ire FIRM NAME (If Applicable) METTE, EVANS & WOODSIDE TELEPHONE NUMBER 717-232-5000 3401 North Front Street P.O. Box 5950 Harrisburg, PA 17110-0950 0.00 0.00 0.00 0.00 4,430.00 0.00 OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) (2) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5, Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (4) (5) '-. .. z o i= :5 ::l ... a: < u w 0:: 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Co,) A"'(i 521,809.78 1 O. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) (8) 23,261. 48 0.00 526,239.78 1-0 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (13) 23,261.48 502,978.30 0.00 11. Total Deductions (total Lines 9 & 10) (11) 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) (12) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 502,978.30 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 93,909.45 x .0 ~(15) z rate, or transfers under Sec. 9116 (a)(1.2) 0 i= 16. Amount of Line 14 taxable at lineal rate 409,068.85 X.O 45 (16) < I- :;, 0.00 0. 17. Amount of Line 14 taxable at sibling rate x.12 (17) :E 0 0.00 U 18. Amount of Line 14 taxable at collateral rate x .15 (18) >< < Tax Due (19) I- 19. 0.00 18,408.10 0.00 0.00 18,408.10 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1,000 Decedent's Complete Address: S1REET ADDRESS 646 Arlinaton Road Cumberland CI1Y I STAlE I ZIP Camo Hill PA 17011- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 18,408.10 0.00 0.00 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 18,408.10 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 18,408.10 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 No D og og [j []l []l 3. 4. 5250 Strathmore Drive SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Peter J. Ressler, Esquire ADDRESS Mechanicsburg, PA 17055 DAlE 0aC;1 A-e ~1/\. , (- 2-)''-' OG 3401 N. Front Street, PO Box 5950 Harrisburg, PA 17110-0950 ai. r.k~ _~~_~_~rrl~- ,-,,,...,. ~il!!lj!,"_._ ;_,." _~ For dates of death on or after July 1. 1994 and before January 1. 1995, the tax ra1e imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 99916 (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. 9 9116 (a) (1.1) (ii)) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a 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)J. 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. 9 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. 3W4646 1.000 REV-1S08 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF William E. Hildebrand FILE NUMBER 21 05 0655 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 1995 Volvo sedan, VIN 951990023001070-001 See attached valuation from Kelley Blue Book 3,930.00 2 Tangible Personal Property 500.00 3W46AO 1.000 TOTAL (Also enter on line 5 Recaoitulation) $ (If more space is needed. insert additional sheets of the same size) 4,430.00 Kelley Blue Book - Private Party Pricing Report - Volvo, 850 Page 1 of2 . Kelley Bile Baok .. . THUII1JS1IO .""UIICf . ...... advertisement USED CARS C Quick Dealer Price Quote 0 Search Used Car Listings C Lis REVIEWS & RATINGS ADVICE r,NANCING Search Listings for This Car List Your Car For Sale Online Quick New Car Price Quote ~ Free CAR FAX Record Check I!iJJiiF Auto Loans from 4.99% APR '>'- -adv Insurance Quote Print "For Sale" Sign Payment Calculator BLUE BOOK" PRIVATE PARTY REPORT Pennsylvania · July 20., 20.0.5 (' ~c. 1995 Volvo 850Sedan4D COnn V'fYI fYlok I ' C9 K- 7/z--V I( ',(J~ ~-J , '" =. c; "f~ . t{" . ~r)' engine: 5-Cyl. 2.4 Liter Trans: Automatic Drive: FWD Mileage: 35,000 Equipment Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette Dual Front Air Bags ABS (4-Wheel) Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Private Party Value Search Local Listings I List This Car for Sale $3,930 Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Get a Used Car Trade-In Value Get Invoice & MSRP on New Cars BlUE BOOI Seatdl Used I Quickly bro~ 600,000 USE to find exacl you want. .......................' p ': _l ht+....//mmm Irhh N\1'Yl/lrh/lr; rlll/1ruT Irl" llr?lrl-.l-. P A .L!.')l:il:i11.P A041 Rr 17011 '+nRr7?2:V olvo: 19... 7/20/2005 REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E. Hildebrand FILE NUMBER 21 05 0655 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBEF 1. DESCRIPTION OF PROPERTY IN:l.LOE T1-E!\WvtE OF TI-E TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT A/IV Tl-E DATE OF TRANSFER. ATTACH A COPV OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION {IF APPUCABLE\ TAXABLE VALUE W.E. Hildebrand Irrevocable Trust Assets owned by the W.E. Hildebrand Irrevocable Trust established under Agreement dated July 24, 2000; see attached Trust Agreement. 521,809.78 100.0000 0.00 521,809.78 Assets consist of an investment account with Letort Management & Trust, Account #54003619068. See attached valuation. TOTAL (Also enter on line 7, Recapitulation) $ 521 809.78 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 ,. 9' --1J.rrtu urah It Agreement nf wrnst OF W. E. HILDEBRAND r( THIS AGREEMENT OF TRUST made this 2t/ day o(4t(~~ ' 2000, by and between W. E. HILDEBRAND, as "Settlor" and JAMES V WOLFE, and BARBARA E. BERKHEISER, or the survivor of them, as Co-Trustees (herein collectively referred to as "Trustee"). WI T N E SSE T H: FIRST: Settlor agrees to assign the ownership to Trustee of all assets described in Schedule "A" attached hereto. SECOND: Trustee shall hold all property hereafter added to this Trust (such proceeds and other property being herein referred to as "principal"), IN TRUST, as follows: (a) During life of Settlor, income to be paid quarterly or in more frequent periodic installments, to Settlor. (b) After Settlor's death, Trustee shall pay the net income from all principal to Settlor's spouse for his life. (c) Upon the death of the survivor of Settlor and Settlor's spouse, Trustee shall divide the principal into two equal shares, and one share shall paid to Settlor's spouse's children, JAMES B. WOLFE and BARBARA E. BERKHEISER, if living. (d) If either of Settlor's spouse's aforesaid children predeceases the survivor of Settlor and Settlor's spouse, his or her share shall be further divided equally among that child's issue, per stirpes. The share for any issue of Settlor's spouse's children shall be held, IN TRUST, and administered as follows: (i) The net income from one sub-share may, in the absolute an~ sole discretion of Trustee, be paid to or accumulated on behalf of each of Settlor's spouse's grandchildren until they attain the age of twenty-one (21) years, at which time the income shall be paid to each grandchild for life, provided however, that each such grandchild shall have the right to withdraw one-third (1/3) of his or her share of the principal and accumulated income when he or she shall attain the age of twenty-five (25) years, one-half (l/z) of his or her remaining share of the principal and accumulated income when he or she shall attain the age of thirty (30) years, and the remaining balance of his or her share of the principal and accumulated income when he or she shall attain the age of thirty-five (35) years. The rights of withdrawal may be exercised from time to time in whole or in part and the said rights of withdrawal shall be cumulative. (ii) Any sub-share of a grandchild of Settlor's spouse who dies before receiving outright the principal of his sub-share, shall be distributed equally among his brothers and sisters to be added to that grandchild's sub- share, or distributed outright, as the case may be. If the deceased grandchild has no brothers or sisters surviving, his or her sub-share shall be added to the - 2 - other share created hereunder and administered according to the terms of this Agreement. (e) If either of Settlor's spouse's above-named children dies without issue surviving, that child's share shall be paid to his brother or sister, if living, otherwise to the issue of that brother or sister, to be administered as provided in sub- paragraph (d), above. THIRD: No interest of any beneficiary hereunder shall be subject to anticipation or voluntary or involuntary alienation, and the personal receipt of such beneficiary shall be the sufficient and only discharge of Trustee, unless otherwise provided herein. FOURTH: Trustee may use any principal held hereunder for the benefit of Settlor and Settlor's spouse as Trustee deems necessary: (a) To meet the expenses of any accident, illness or disability befalling any of them; (b) For maintenance, support and education (including college and graduate school); and (c) To pay funeral expenses including the cost of a grave marker and perpetual care of the grave. - 3 - After the death of both Settlor and his spouse, Trustee may use any principal held in Trust for issue of Settlor's spouse for the above purposes. FIFTH: Trustee shall retain any income or principal payable to a minor and use the same for the minor's maintenance and education, either directly or by paYment to any person selected to disburse it whose receipt shall be a complete acquittance therefor. All unexpended income and principal shall be paid to the minor at majority. SIXTH: Settlor's spouse shall have the power at any time and from time to time to appoint any of the principal of this Trust in whole or in part and in such proportions as said spouse desires to the issue of Settlor's spouse, or any of them, as said spouse may in writing direct. SEVENTH: In addition to powers given them by law, Trustee and Trustee's successors shall have the following discretionary powers applicable to all real and personal property held by them including property held for minors, effective without court order and until actual distribution: (a) To retain any property received by Trustee including the stock of any Corporate Trustee, provided such property remains productive; (b) To invest in all forms of property without restriction to investments authorized for Trustee, so long as such investments are productive; (c) To permit the proceeds of any policy to remain with the issuing insurance company for the benefit of any income beneficiary; - 4 - (d) To join in any incorporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments under agreements and pay assessments; and generally to exercise all rights of investors; (e) To hold investments in the name ofa nominee; (f) To compromise controversies; (g) To exchange or sell for cash, property or credit publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of the trusts hereunder, without liability on the purchasers or lessees to see to application of the consideration, and to give options for these purposes without obligation to repudiate them in favor of a higher offer; (h) To allocate items of receipt or disbursement between principal or income as they deem equitable regardless of the character given such items by law; (i) To distribute in cash or kind or partly in each; (j) To borrow money, including the right to borrow from any corporate Trustee, and to mortgage or pledge as security; (k) To loan and buy property from Settlor's estate or the estate of Settlor's spouse even if Trustee is also acting as executor or administrator thereof; - 5 - (1) To apply income or principal to which any beneficiary is entitled directly for his or her comfort, maintenance and support should Trustee deem such beneficiary incapable of receiving the same by reason of age, illness or any infirmity or incapacity, or to pay the same to such person as Trustee selects to disburse it, whose receipt shall be a complete acquittance therefor, without the intervention of any guardian; (m) To assume continuance of the status of any beneficiary with reference to marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumption; (n) It shall not be necessary to segregate investments as belonging to a particular share hereunder and all interests may be held in undivided form in a single fund from which proportionate distributions are made based on current reappraisals; (0) To undertake any and all acts in its judgment deemed necessary or desirable for the proper and advantageous management of the Trust; and (p) To merge trust accounts established in this Trust instrument with trust accounts established by Settlor's spouse's Will and/or Trust instruments, when the terms of the same are identical. EIGHTH: Any beneficiary who dies at the same time as Settlor or under circumstances wherein it shall be difficult or impossible to determine who died first shall be presumed to have predeceased Settlor. - 6 - NINTH: Settlor or Settlor's spouse may add to the principal of this trust by deed, will or otherwise. With the approval of Trustee, other persons may make similar additions. TENTH: Settlor may not amend or revoke this Agreement of Trust. ELEVENTH: The situs of this Trust for all purposes shall be the Commonwealth of Pennsylvania and its construction and validity shall be governed by Pennsylvania law. TWELFTH: In the event any of the herein-named Trustees cannot act or continue to act as Trustee for any reason, the remaining individuals shall continue to act as Trustees in that Trustee's place. THIRTEENTH: Trustee shall be compensated in accordance with the compensation schedules from time to time established by banking institutions in the Harrisburg, Pennsylvania area. No Trustee acting hereunder shall be compelled to post bond or enter security. IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. .('J~ J J II I ~ /----/.::.? /..L;LdP/~-*"-.f/ (SEAL) W. E. HILDEBRAND, Settlor - 7 - ftu, 4-f~ Witness \ Witness (SEAL) JAMES B. WOLFE, Trustee ~Jr:I}" &~h)SEAL) BARBARA E. BERKHEISER, Trustee - 8 - SCHEDULE "A" Insurance Company Policy Number Other Assets: Charles Schwab & Co. Account #91]jS493 W. E. Hildebrand Irrevocable Deed of Trust Dated 7/24/2000 Face Amount COMMONWEALTH OF PENNSYLVANIA COUNTYOF 0~ SS. On the a.'/ day of H ' 2000 , before me, the undersigned officer, a Notary Public in and for said Commonwealth and County, personally appeared the above-named W. E. HILDEBRAND, and in due form of law acknowledged the foregoing Agreement to be his act and deed and desired the same might be recorded as such. WITNESS my hand and notarial seal the day and year aforesaid. o:~~ ~-~ NO AAY PUBLIC (SEAL) My Commission Expires: Notarial Seal ] Linda J. Olsen, Notary Public Susquehanna Twp., Dau hin County I My Commission Expires ~ept. 8, 2000 fvlG!liber, Pennsylvania Association of ~Jotaries COMMONWEALTH OF PENNSYLVANIA COUNTY OF ()ryL SS. On the 01 f day of ~ ' 2000 , before me, the undersigned officer, a Notary Public in and for' rod ommonwealth and County, personally appeared the above-named JAMES B. WOLFE, and in due form oflaw acknowledged the foregoing Agreement to be his act and deed and desired the same might be recorded as such. WITNESS my hand and notarial seal the day and year aforesaid. ~~N~ NOT. Y PUBLIC (SEAL) My Commission Expires: f-- Notarial Seal Linda J. Olsen, Notary Public . Susquehanna Twp., Dauphin County ::-,ornmission Expires Sept. 8. 2000 , ,:!',,:::~ Pennsylvania Association of Notaries COMMONWEALTH OF PENNSYLVANIA COUNTYOF Q~ SS. On the ~day of ~ ' 2000 , before me, the undersigned officer, a Notary Public in and for saId ommonwealth and County, personally appeared the above-named BARBARA E. BERKHEISER, and in due form of law acknowledged the foregoing Agreement to be her act and deed and desired the same might be recorded as such. WITNESS my hand and notarial seal the day and year aforesaid. ~n ~ ~ :.-' ' , /. ' , , ,,' '1^--'" L-- ~T Y PUBLIC (SEAL) My Commission Expires: r Notarial Seal 1 Linda J. Olsen, Notary Public , Susquehanna Twp.. Dauphin County l ~'~OTlimlssion Expires S~Pt. 8, 2Od~ MlliTIbal, Pennsylvania ASSOCiatIOn of Notanes :222543 _1 09/13/2005 15:2P FAX 717 7617842 LeTORT GROUP LLC ~002 Report Date: nmo PrepaNd: ~By: lnelud..: Julv 06. Z005 Ll!:TORT GROUP, LLC 11:09:51 AM Ph,llis Htumon, Accormt: 54 Of) 3619 068 W. E. HILDE1JRA1iI7) IRREVOCABLE TIADTD 7124100: Accolf,nt Holdings as of 6/23/2005 CUlllp No. Securtty Name SI1s.tu J ~ Investlnenl Unit Price Market Velua Prlce Dale 04314H204 AATtSAN INTl FUND 323.7500 5,520.54 21.73 7.035.09 0612312OO5 OElO505BP6 BK OF AMER 4.25% 10 25,000.??oo 25,000.00 99.946 ' 24.961.50 0EII23I2005 105320107 BRANDYWINE 491.8280 10,432..74 28.23 1S.8S4.90 0812312OO5 125581AE8 CIT -GROUP 4% 5/11108 25,000.??oo 25.000.00 99.309 24.827.25 06I23fl005 1 '7307XH.l3 'CInGROUP 4% 09107 25,000.??oo 25,000.00 99.602 24.900.50 0612312OO5 22231LPMB COUNTRYWIDE 4.125 09 30,000.??oo 29,912.50 98.555 29.566.50 06123/2005 239080401 DAVIS NY VENTURE Y 1,011.1490 25.987.15 31.83 82, , 84.87 0612312OO5 36962GM68 GEN ELEC4.375%11J11 25.000.0000 24.979.75 9.9.754 24,938.50 0612:3/2005 411511306 HARBOR INTL FUND 164-6160 5.485.22 42.97 7',073.55 06/2312005 56171721)8 MANAGERS SPL EOUllY 319.2630 21',668.54 87.95 28,079.18 O6I23r.2005, 693300S04 PIMCQ LOW DURATION 4.310.6950 44.43U3 10.16 43.796.66 06I23I200S 1393390700 PIMCOTOTALRTN INVT 3,528.4780 38,091.08 10.81 38.142.85 0612312OO5 811162601 SCUDDER EOU!TY'5oo 458.0500 53.442.00 135.98 82,239.83 Ofll23l2005 88411 e203 THIRD AVE SM CAP VAL 1.215.8550 21.202.18 23.42 28,475.32 0812312005 922906508 VANGUARD PRIME INST 28,906.4700 28.908.47 1.00 28,U06.47 03l21f2Q05 . 922908835 VANG MID CAP lOX INS 4,295.9540 51,644.94 16.28 69,938.13 0612312OO5 S22908B76 VANG SM CM' INDX INS 535.8470 10,870.70 26.90 1~.414.28 013123I2OO5 94904P203 WEIlZVALUE 4S9.0530 18,585.83 .36.96 18,445.00 06I2a/2005 Totall Securitiee 176,061.0080 464,163.77 521.809.78 Income Cash 0.00 0.00 PrlnciD81 cash 0.00 0.00 Aclcount Total 484,163.77 521.809.78 Page 1 REV-1511 EX+(12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wi2liam E. Hildebrand ITEM NUMBER A. B. 3W46AG 1.000 FUNERAL EXPENSES: 1. Funeral Flowers 2 Funeral Luncheon SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21 05 0655 Debts of decedent must be reported on Schedule I. DESCRIPTION Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees 3. State Zip Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Sara W. Hildebrand Street Address 646 Arlington Road City Camp Hill Relationship of Claimant to Decedent SURVIVING SPOUSE State PA Zip 17011 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. None TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 265.00 1,257.48 10,629.00 7,500.00 3,500.00 110.00 23.261. 48 Estate of: William E. Hildebrand Item No. 3 4 199-07-9688 Schedule H Part 1 (Page 2) Description Amount Grave Marker 1,600.00 Myers-Harner Funeral Home, Camp Hill, PA 9,029.00 Total (Carry forward to main schedule) 10,629.00 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF William E Hildebrand NUMBER I NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Sara W. Hildebrand 646 Arlington Road Camp Hill, PA 17011 1 Life Estate in Irrevocable Trust; see Schedule K attached 89,479.45 1995 Volvo sedan, VIN 951990023001070-001 Inventory Value: 3,930.00 Tangible Personal Property Inventory Value: 500.00 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Surviving Spouse FILE NUMBER 21 05 0655 AMOUNT OR SHARE OF ESTATE 93,909.45 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46AI1.000 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) $ 0.00 Estate of: William E. Hildebrand Schedule J Part 1 (Page 2) Item No. Description 2 W.E. Hildebrand Irrevocable Trust U/A dated 07/24/2000 c/o James B. Wolfe, Co-Trustee 5250 Strathmore Drive Mechanicsburg, PA 17055 100% of Residue: 409,068.85 Trust 199-07-9688 Relation Amount 409,068.85 REV-1514 EX+ (12-03) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN COMMONWEAL 1H OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Check Box 4 on REV-1500 Cover Sheet FILE NUMBER WiU.iam E. Hildebrand 21 05 0655 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 from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. o Will ~ Intervivos Deed of Trust 0 Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Sara W. Hildebrand 90 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 ap~riate table . . . . . . . . . . . . Interest table rate - LJ 3 1/2% 0 6% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) ..... $ Term of Years 498,548.30 0.17948 [K] Variable Rate 4.80000% $ 89,479.45 ANNUITY INTEREST CALCULATION NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE 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 (2U Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) OOther~) 0 3. Amount of payout per period .............. 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interesttablerate-O 31/2% 0 6% 0 10% OVariableRateO.OOOOO% 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . Term of Years Term of Years Term of Years Term of Years 0.00 0.000 . $ 0.00 0.00 $ 0.00000 0.00000 $ 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 and 15 through 18. (If more space is needed, insert additional sheets of the same size) 3W46AJ 3.000 Annuity, Life Estate, and Remainder Factors Estate of W. E. Hildebrand Transfer Date: 97520 Rate: Calculation Type: Principal: Lives: Ages: Factor: Value: Life Estate 0.17948 $89,479.45 6/2005 4.80% Life $498,548 1 90 1/20/2006 Remainder 0.82052 $409,068.85 Last Will and T est&lll<ent OF W. E. HILDEBRAND I, W. E. HILDEBRAND, of the Borough of Camp Hill, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. FIRST: The expenses of my last illness and funeral shall be paid from my estate. SECOND: I hereby give and bequeath, absolutely and in fee simple, to my spouse, SARA WOLFE HILDEBRAND, all my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment, provided that if my spouse dies before the thirtieth (30th) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my spouse' living children, to be divided among them as they shall agree. If they cannot agree for any reason, my Executor shall make the decision and its decision shall be final. THIRD: I give and devise the residue of my estate, real and personal, to the then acting Trustee under my inter vivos Agreement of t Trust dated July 24,2000 and heretofore executed by me as Settlor and James:s.. Wolfe and Barbara E. Berkheiser as Trustees, to be added to the principal held thereunder. In any instance where a share in my estate would be distributable to a Page 1 ~~ ~ /~ beneficiary of such trust when received by the Trustee, my Executor may make distribution directly to such beneficiary. FOURTH: In addition to powers vested in them by law, my Executors and their successors shall have the following powers, applicable to all property held by them, including all property held for minors, effective without the order of any court and until actual distribution of all such property. (a) To retain any property received by them including the stock of any corporate fiduciary acting hereunder; (b) To sell real estate for any purpose, publicly or privately, for such prices and on such terms and as they deem proper, without liability on the purchasers to see to application of the purchase moneys; (c) To compromise controversies; (d) To distribute in cash or kind or partly in each at valuations fIxed by them; (e) To hold investments in the name of a nominee; and (D To borrow money from and sell property to the trust referred to in Item THIRD hereof even though they are also acting as Trustees thereunder. FIFTH: I appoint my Trustee under the Agreement of Trust referred to in Item THIRD hereof as Guardian to hold for minors all property for which other provision is not made in this Will or said Agreement and which is payable by law to a guardian appointed by my Will. Page 2 ;;~ ~ 41 SIXTH: All taxes, interest and penalties thereon payable by reason of my death with respect to property comprising my gross estate, whether or not passing under this Will, shall be paid from th.e principal of my residuary estate, provided however, that my Executors may call upon the trust referred to in Item THIRD hereof to pay such taxes, interest and penalties attributed to the extent the amount distributable to such trust under Will before taxes. Taxes on future interests may be prepaid. SEVENTH: Any beneficiary hereunder who dies at the same time as me, within ten (10) days of me, or under circumstances wherein it shall be difficult or impossible to determine who died first shall be presumed to have predeceased me. EIGHTH: I appoint my spouse, SARA WOLFE HILDEBRAND, and my spouse's children, JAMES B. WOLFE and BARBARA E. BERKHEISER, or the survivors of them, as Co-Executors of this my wilL No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this J _SAU- l-; day of po-VR.lYI.-fJ~ ,2003, to this page and also to each of the preceding two (2) pages, and I have also placed my initials on each preceding page for better identification and greater security. U.y. ~U/~ (SEAL) W. E. HILt) BRAND SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testator, W. E. HILDEBRAND, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and in the. presence of each other, have hereunto subscribed our names as witnesses: p~ a.. ~. Residing at "fed ~<... #-tQ ~'_ (2<- nal)/ ReSidingat'~_ ;~-tf .#-</ ~ !) __ '+ 1701) ~ g J.k.W~ ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND I, W. E. HILDEBRAND, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. --U/~ 1/~ (SEAL) W. E. ILDEBRAND ACKNOWLEDGMENT COMMONWEALTH OF PENN8YL VANIA 88.: COUNTY OF DAUPHIN On this, the OlJdl day of fJ ~ , 2003 before me, a notary public, the undersigned officer, personally appeared PETER J. RESSLER, known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania, Supreme Court ID Number 6844, and certified that he was personally present when the foregoing acknowledgment and affidavit were signed by the Testator and the witnesses. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~t.~ N Public My Commission Expires: (SEAL) Notarial Seal Joan E. Brothers, Notary Public Susquehanna Twp., Dauphin County My Commission Expires Feb. 12, 2006 Member, Pennsylvania Association ofNotar1eS 383498vl