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Home My WebLink About05-12-06 (2) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG. PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONL Y FILE NUMBER 21 t- Z W o W U w o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Emert, Nellie E DATE OF DEATH DATE OF BIRTH August 21,2005 October 16, 1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) None COUNTY CODE 0828 NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER X 1 Onglnal Return 2. Supplemental Return 3. Remainder Return (dale of dealh pnorlo 12- 13-82) (l) .x~1J) U~-" (l) a. u .<:00 U ~Cii <{ 4. Limited Estate 4a. Future Interest Comprise (dale of death after '2-'2-82) 5. Federal Estate Tax Return ReqUIred X 6. Decedent Died Testate (See Attachment A).) 7. Decedent Maintained a liVing Trust (AlIach a cop, of Teust) 9 litigation Proceeds Received 10. Spousal Poverty Credit (date of dealh belween '2-3'-9' and 1.1-95) 8. Total Number of Safe DepOSit Boxes D 11 Election to tax under Sec 9113(A) (Al1aCh Sch 0) C a> -= c: C> =- en ~ o C) THIS SECTION MUST BE COMPLETED. All CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS S. BERNE SMITH, ESQ 107 N, 24TH STREET FIRM NAME (If Applicable) CAMP Hill, PA 17011-3602 TELEPHONE NUMBER 717-737-6789 1. Real Estate (Schedule A) $121,500.00 OFFICIAL USE:ONL Y -) --. ) (1) (2) (3) (4) (5) (6) $0.00 2 Stocks and Bonds (Schedule B) 3 Closely Held Corporation, Partnership or Sole-Proprietorship $0.00 z o l- e::( .....J :.:::> l- n... e::( U ill n:: 4 Mortgages & Notes Receivable (Schedule D) $0.00 5 Cash. Bank Deposits & Misc. Personal Property (Schedule E) $353,985.57 6 Jointly Owned Property (Schedule F) D Separate Billing Requested $0.00 7. Inter-Vivos Transfers & Misc. Non-Probate Property (Schedule G or L) (7) $38,257.99 8. Total Gross Assets (total Lines 1-7) (8) $51374356 9. Funeral Expenses & Administrative Costs (Schedule H) (9) $27.64710 10 Debts of Decedent. Mortgage Liabilities & liens (Schedule I) (10) $6,31998 11 Total Deductions (total Lines 9 & 10) (11) $3396708 12. Net Value of Estate (Line 8 minus Line 11) (12) $479.77648 13 Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) $000 14 Net Value Subject to Tax (Line 12 minus line 13) (14) $479.77648 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x 0.00 (15) $0.00 z o f: X<( <(I- 1-:1 0. ~ o u 16. Amount of line 14 taxable at lineal rate $479,776.48 x 4.5% (16) $21.58994 17. Amount of Ime 14 taxable at sibling rate x 12 (17) $000 18 Amount of line 14 taxable at collateral rate x .15 (18) (19) $000 19. Tax Due 20~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT $21.58994 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE ANDRECHECKMATH < < Copyright 2000 DaVId James Thorpe. Esq .Q!) Decedent's complete Address: STREET ADDRESS 23 North 23" Street CITY Camp Hill IllP 17011 Total Interest/Penalty (0 + E) (3) 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) 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. (5A) B Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT Tax Payments and Credits: 1 2. Tax Due (Page 1 Line 19) Credits/Payments A Spousal Poverty Credit B Proor Payments C. Discount $21,000.00 $1,105.26 Total Credits (A + B + C) 3 Interest/Penalty if applicable D. Interest E. Penalty 4 5 I STATE IpA (1) $21,58994 (2) $22,105.26 $000 $51532 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS 2 Old decedent make a transfer and: a. retain the use or IfIcome of the property transferred, b. retain the right to designate who shall use the property transferred or its income; c retain a reviSionary interest; or d. receive the promise for life of either payments, benefits or care? If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Old decedent own an Individual retirement account, annuity, or other non-probate property? 3. 4 Yes ~ No ~ ~ w IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETU~N Joan E Short, Executrix / 41-.t C'. . ex ecubu Under penalties of perJury. I declare that I have examined this return, including accompanying sc ules and statements, and to the best of my knowledge and belief. ,tiS true. correct. and complele Declaration of preparer olher than the personal representative is based on all the information of h' h preparer has any knowledge. DATE May , 0 , 2006 /( ADDRESS 107 N. 24'" Street, Camp Hill, PA 17011-3602 SIGNATURE OF PREPARER OTHER TH~ R~ESENTATIVE /1 (~ SBerneSmith,Esq. /." I>_~ /' ~ ,. ADDRESS 107 N. 24'" Street, Camp Hill, PA 17011-3602 DATE May /D, 2006 , 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 PS S9116 (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 PS S9116 (a) (1.1) (ii)]. The statute does no 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 PS S9116(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 PS S9116(12) [72 PS s9116(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. s9116(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. Copyriglit 2000 DaVid James Thorpe, Esq COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 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 NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 121,50000 Personal Residence located at 23 North 23rd Street, Camp Hill, PA 17011 This home was sold March 3, 2006. See copy of the Settlement Sheet attached hereto as Attachment S, showing the contract sales price. TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, Insert additional sheets of the same size) $121,50000 Copynght 2000 David James Thorne. Esa COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF 21-05-0828 Nellie E. Emert FILE NUMBER 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 2 3. 4. 5. 6 7 8. 9 10. 11. 12 13. 14. 15. 16. 17. 18. 19. DESCRIPTION Cash at date of death Clothing - all clothing was either thrown out or donated to the Mennonite Relief Fund Wachovia Bank, N.A., P. O. Box 40028, Roanoke, VA 24022-7313: Certificate of Deposit # 247412050616780, opened 3-9-1999. Date of death value = Accrued interest on above CD = (For proof of value of Wachovia account, see Attachment C hereto, letter of October 14, 2005). PNC Bank Certificate of Deposit # 31600214056, opened 5-26-2001. Date of death value = Accrued interest on above CD = PNC Bank CD # 31100211255, opened 5-26-2005. Date of death value = Accrued interest on above CD = PNC Bank CD #31600210476, opened 5-26-2001. Date of death value = Accrued interest of above CD = PNC Bank CD # 31400212457, opened 6-22-2001. Date of death value = Accrued interest on above CD = PNC Bank CD # 5140018352, opened 1-1-1978 Date of death value = Accrued interest on above CD = (For proof of value on all of the above PNC accounts, see Attachment D hereto, letter of December 30, 2005). M&T Bank checking account # 98026690, opened 12-9-1996. Date of death value = Accrued interest of above checking account = M&T Bank Certificate of Deposit # 031003913915484, opened 3-2-1999. Date of death value = Accrued interest on above CD = M&T Bank CD # 03100391391541, opened 4-29-1999. Date of death value = Accrued interest on above CD = M&T Bank CD #031003914547252, opened 10-24-2005. Date of death value = Accrued interest on above CD = M&T Bank CD # 031003914593651, opened 1-14-1998. Date of death value = Accrued interest on above CD = (For proof of value on all of the above M&T Bank accounts, see Attachment E hereto, letter of December 27, 2005). Sovereign Bank CD # 2335128852, opened 3-21-1991. Date of death value = Accrued interest 0 above CD = (For proof of value on Sovereign Bank account, see Attachment F hereto, letter of December 29, 2005). Furniture and household effects. All such items, and there was not much, was sold at auction by Brickers Auction. (See Attachment G hereto, copy of receipt from Brickers Auction). Date of death value = Refund by Erie Insurance Company of portion of home owner insurance = Interest checks (2) from Sovereign Bank that had not been cashed at time of death = Refund of medical insurance premium by IBM Employee Service Center Refund of 2005 personal Federal Income Tax overpayment = VALUE AT DATE OF DEATH $152.10 0.00 9.28200 8.50 33,42412 31.97 73,393.18 70.21 6,861.97 6.56 10,25429 30.28 12,27554 1 10 10.93338 748 53,10675 5182 35.86644 5263 35,37659 20.66 10,44373 23.80 59,67311 8277 73200 604.00 22959 70.00 91900 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) $353,98557 COPYright 2000 DaVId James Thorpe, Esq COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 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 DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1. Sovereign Bank - Barbara J. Emert TrusUNellie E. Emert, Trustee CD # 2335128803, established 3-14-1995. Date of death value = $12,283.66 0% 100% 000 Accrued interest to date of death on above CD in the Trust = 82.77 0% 100% 0.00 (NOTE: This item is included on Attachment F hereto, the letter of 12-29-2005 from Sovereign Bank. However, it is not and was not an asset of the estate of Nellie E. Emert, because it was placed in Barbara's Trust in 1995). 2 Wachovia Bank. N.A.. Nellie E. Emert in trust for Donald R. Emert CD # 247412060793321, opened 1-23-1991, but still under decedent's control until her death. Date of death value = 37,663.33 100% 0% $37,663.33 Accrued interest on above CD = 594.66 100% 0% 59466 (See Attachment C hereto, the letter from Wachovia Bank dated October 14, 2005, with respect to this item). TOTAL (Also enter on line 7, Recapitulation) $38,25799 (If more space is needed, insert additional sheets of the same size) Copyright 2000 David Jomes Thorpe. Esq COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. 2 3 B 2 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. FUNERAL EXPENSES: Parthemore Funeral Home Payment to clergy Funeral reception by Presbyterian Women $1,415.58 200.00 300.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Joan E. Short, Executrix Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees: S. Berne Smith, Esq. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 0.00 13.000.00 0.00 Probate Fees - 52200 Accountant's Fees - Alan Caperich, CPA 250.00 Tax Return Preparer's Fees Estate Notices - Cumberland Law Journal and The Sentinel. Photocopy expense Sewer charges Insurance on Home - Erie Insurance Company Additional death certificates Bank charges - check printing and cancelled checks Telephone Electricity to maintain home prior to sale Water charges in home prior to sale UGI Gas charges to maintain home prior to sale Brickers Auction commission (See Attachment G) Trash removal charges from house prior to sale Sellers costs on sale of house. (See Attachment B) House appraisal - M. Henninger 197.51 13.50 6000 283.00 43.00 54.13 3118 128.04 8168 99169 182.00 190.65 9,42814 275,00 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed. insert additional sheets of the same size) $27,647 10 Copyright 2000 David .lames Thorpe, Esq COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 Include unreimbursed medical expenses. ITEM NUMBER 1 2 3 4. 5. 6 7. 8 9. 10. 11. 12 13. 14. 15. 16. 17. DESCRIPTION AMOUNT Erie Insurance for fire and liability coverage on Home Water charges to PA American Water Company UGI charges for period prior to date of death PPL Electric charges for period prior to date of death Telephone charges paid to AT&T and Verizon for period prior to date of death Penn Waste for trash removal services prior to date of death Messiah Village final nursing home and medical charges Pennsylvania Estimated Tax for period prior to date of death Federal Estimated Tax for period prior to date of death Orthopedic Institute of Pennsylvania Alert Pharmacy Postage Internists of Central Pennsylvania Joan E. Short reimbursement for payments by Executrix of miscellaneous bills for prescriptions, groceries, and other household items incurred by Nellie E. Emert prior to her death. IBM final bill for health care coverage for Nellie E. Emert Holy Spirit Hospital charges Pennsylvania Income Tax - 2005 $402.00 2925 86.20 4262 2842 40.74 4,792.25 100.00 50.00 21.54 14497 11.05 4442 425.98 7000 21.54 900 TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) $6,31998 CODvnght 2000 DaVid James Thoroe. Ese COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. Joan E. Short, 285 Eden Road, Etters, PA 17319 Daughter 30% of Residue 2. Donald R. Emert, 80 Conley Lane, Etters, PA 17319 Son 30% of Residue 3 Daniel E. Emert, P.O. Box 881484 Grandson 10% of Residue 4. Barbara J. Emert Trust, C/o Joan E. Short, Trustee, 285 Eden Road, Daughter is beneficiary 30% of Residue Etters, PA 17319 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE. ON REV 1500 COVER SHEET II. INUN- l>.Xl>.KII- IIIUN::>: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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 2000 David James Thorpe, Esq LAST WILL AND TESTAMENT OF NELLIE E. EMERT I, NELLIE E. EMERT, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding and considering the uncertainty of life, do therefore make, publish and declare this to be my Last Will and Testament, hereby revoking and making null and void any and all Wills and Testaments or writings in the nature thereof by me at any time heretofore made. FIRST: I direct the payment out of my estate of the expenses of my last illness if any, my funeral expenses, and my just debts, the same to be paid out of my estate by my Executor hereinafter named, as soon as conveniently may be after my demise. SECOND: I give, devise and bequeath all of the rest, residue and remainder of my estate and property, real, personal or mixed, of whatsoever nature and character and wheresoever situate, of which I may die seized or possessed, or to ~hich I am in any way entitled at the time of my death, or over which I have any power of testamentary disposition, as follows: A. Thirty (30%) percent thereof, in trust, unto the Trustee of the Trust which I established on this date, naming myself as Trustee, Joan E. Short as Successor Trustee, and Donald , , R. 'Emert as Second Successor Trustee, with regard to my child, Barbara J. Emert, as part of that Trust for the uses and purposes ~ . ' J "'-- l and under the terms and conditions as therein set forth, so long as such Trustd>s in existence at the time of my death; and if such '-.. --J Trust is not in existence at the time of my death, then I give, 1 A '/ ., ,-::t C I<J /7 \.:: fV r A devise and bequeath this 30% portion of the remainder of my estate as follows: ten (10%) percent thereof unto my grandson, Daniel E. Emert, if he survives me, and if he does not survive me, then in equal shares unto my daughter and son, Joan E. Short and Donald R. Emert, if they survive me, and if either of them do not survive me, then unto the survivor of them who does survive me; forty-five (45%) percent thereof unto my daughter, Joan E. Short, if she survives me, and if she does not survive me, then unto my son, Donald E. Emert, if he survives me, and if he does not survive me, then unto his issue who survive me, per stirpes; forty-five (45%) percent thereof unto my son, Donald R. Emert, is he survives me, and if he does not survive me, then unto his issue who survive me per stirpes, and if he leaves no issue who survive me, then unto my daughter, Joan E. Short. B. Thirty (30%) percent thereof unto my daughter, Joan E. Short, if she shall survive me, and if she does not survive me, then unto my son, Donald R. Emert, if he survives me, and if he does not survive me then unto his issue who survive me, per stirpes. c. Thirty (30%) percent thereof unto my son, Donald R. Emert, if he survives me, and if he does not survive me, then unto his issue who survive me, per stirpes, and if he does not survive me and leaves no issue who survive me, then unto my daughter, Joan E. Short. D. Ten (10%) percent thereof unto my grandson, Daniel E. Emert, if he survives me, and if he does not survive me, then in 2 equal shares unto my daughter and son, Joan E. Short and Donald R. Emert, if they survive me, and if either of them do not survive me, then unto the survivor of my said daughter and son who does survive me. FOURTH : A. If any beneficiary other than my child Barbara J. Emert is entitled to a share of my estate, but such beneficiary has not attained the age of twenty-five (25) years at the time of distribution to such beneficiary, then I give, devise and bequeath the share of such beneficiary to my son, Donald R. Emert, as Trustee, IN SEPARATE TRUST, NEVERTHELESS, to hold, manage, invest and reinvest the share so received and the accumulation of income thereon, and to use and apply the income and principal thereof for such beneficiary's reasonable education, including college or any other formal education or training beyond high school, without regard to any other means for such beneficiary's education. When each beneficiary attains the age as set forth above, such beneficiary's trust shall terminate and the principal and accrued income thereof shall be distributed to such beneficiary absolutely. If a beneficiary for whom a trust is created hereunder dies before attaining the age set forth above, such beneficiary's Trust shall terminate, and the principal and accrued income thereof shall be distributed to the issue of such deceased beneficiary living at the time of such distribution, per stirpes; and if such deceased beneficiary shall leave no issue living at the time of such distribution, then the same shall be distributed, in three equal 3 parts as follows: (1) One such part, in trust, to the Trustee of the Trust which I established on this date, naming myself as Trustee, Joan E. Short as Successor Trustee, and Donald R. Emert as Second Successor Trustee, with regard to my child, Barbara J. Emert, as part of that Trust for the uses and purposes and under the terms and conditions as therein set forth, so long as such Trust is in existence at the time of such distribution, and if such Trust with regard to my said child is not in existence at the time of such distribution, then this part shall be distributed equally unto my daughter and son, Joan E. Short and Donald R. Emert, if they are living at the time of such distribution, and if either of them are not then living, then the share of this part which she or he would have received, if living, shall be distributed unto her or his issue then living, per stirpes, but if she or he leaves no issue then living, then this part shall be distributed to the survivor of Joan E. Short and Donald R. Emert who is living at the time of such distribution; (2) Another such part unto my daughter, Joan E. Short, if she is living at the time of such distribution, and she is not then living, then unto my son, Donald R. Emert, if he is living at the time of such distribution, and if he is not then living, then unto his issue who are then living, per stirpes; (3) The third such part unto my son, Donald R. Emert, if he is living at the time of such distribution, and if he is not then living, then unto his issue who are living at the time of such distribution, per stirpes, and if he leaves no issue then living, 4 then unto my daughter, Joan E. Short. B. Should the principal of any trust established pursuant to this Paragraph Fourth be or become too small in the Trustee's discretion so as to make establishment or continuance of the trust inadvisable, my Trustee or my personal representative may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income. If any such person is then a minor, distribution may be made to the guardian of such minor. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. SIXTH: No interest of any beneficiary under this Will or any codicil hereto or any trust created hereunder shall be subject to anticipation or voluntary or involuntary alienation. SEVENTH: I nominate, constitute and appoint my daughter, Joan E. Short to be the Executor of this my Last Will and Testament. In the event my said daughter should predecease me, or is unwilling or unable to serve as Executor for any reason, I nominate, constitute and appoint my son, Donald R. Emert, as Executor. EIGHTH: All federal, state and other estate, inheritance and death taxes payable because of my death, with respect to the property passing under this Will, including any interest or penalty which may be imposed thereon, shall be considered a part of the expense of the administration of my Estate and shall be paid out of the residue of my Estate before distribution of the residue is 5 made, so that all residuary beneficiaries, whether charitable or otherwise, shall proportionately share in the payment of the same. NINTH: I direct and request that any fiduciary under this my Last will and Testament, shall not be required to enter bond or security of any nature whatsoever in any jurisdiction in which such fiduciary may act. IN WITNESS WHEREOF, I have hereunto set my name and affixed my seal to this my Last Will and Testament which consists of six (6) pages this 16th day of December, 1992. ;1/ .of .{A- ~/i~: \' \ ( Nellie E. Emert (SEAL) S.8.#165-38-1397 SIGNED, sealed, published and declared by the above-named Testator as and for the said Testator's Last Will and Testament in the presence of us who have hereunto subscribed our names at the Testator's request as witnesses thereto, in the presence of the said Testator and of each other. - I ./ l /' ..-~'.-. ",_c::?~;, /''';0. / ((?: __. ( .,~//~,~ I' ! .-/ '. kk 11~ ~ l C~ ')aJ~ . - 6 A. Settlement Statement U S Department 01 Houslnq and Urban Development A--. ,r OMB No 2502.0265 B Type of Loan 1 DFHA 4 0 VA 2 0 FmHA 3 0 Con v Unins File Number CAA-RigginsEnterp rises-859674 Loan Number Private Mortgage Mortgage Insurance Case Number 5 0 Conv. Ins C. NOTE: This form IS furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown Items marked "po.c" were paid outside of closing; they are shown here for tnformational purposes and are not included tn the totals D. NAME AND ADDRESS OF BORROWER: RigginS/EnrerprISes"LLC ,>PA ~ H SETlLEMENTAGENT PLACE OF SETTLEMENT TIN I SETTLEMENT DATE Estate of Nellie E. Emert , PA 10 [ I j..:? E NAME AND ADDRESS OF SELLER F. NAME AND ADDRESS OF LENDER: --- G PROPERTY LOCA TION .i '{,IL Capita. .'. ..aAbsfract.fn~;()3-63J~ 2133 Market Street'S.uite215,. CampHiff, PA17011 25'1841633 03/03/2006 !\. /lU/UJurl'l. /r~M' La...J((-,z frh 1<-<. I'I F-CS . 0/7 i, .4jQ4 t J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER . .. 400. GROSS AMOUNT DUE TO.SELLER: ...... ......... 101 Contract Sales Price .... . . sin 500.00 4() 1 ,C9nlrac:t,sillesPrice $121,500.00 102. Personal Property 402. Personal property 103 SelllemenlsCharges to borrCiwer 1403 . .. (frornline 1400) $2 ,9U ,75 104 404 105. 405. ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE 106. City/lown laxes to ... 406.City/lowr'l Taxes .. 10 107 County Taxes 03/03/2006 10 12/31/2006 $479.94 407. County Taxes 03/03/2006 to 12/31/2006 $479.94 108. Assessments 03/03/2-0015 01i/30/~(J01i '.. $537.0:1 40e.A~~ss.,.".ents .-,.. .... ,-. 10 OJ/oJ /2-0.015 10 06/30/2006 $537. 01 109 Utili ties (Mar. 3 - June 30) $56.35 409. Utilities (Mar. 3 - June 30) $56 35 110 .. 410. 111 411 112. . 412 .... ..... 120 GROSS AMOUNT DUE FROM BORROWER: $125,485.05 420. GROSS AMOUNT DUE TO SELLER. $122,573.30 200. AMOUNTS PAID BY OR.IN8EHA\..FOFBORROiNER: ~OO. REOuCTlONSIN,A.MOUNT DUE TO SELLER 201 DepOSit or earnest money $1,000.00 501 Excess depOSit (see Inslruclions) 202. PrinCipal amount of new loan(s} . .... .... $150,000.00. 502>SeUlemen! charges- to ~lIer (tme 14(0) $9,428.14 203 EXISl1ng loan(s) taken subject to 503. EXisting loan(s) taken subject to 2Q4. .. 504:PayoHbffirSlmorl.gage loan' 205 SOS. Payoff of second mortgage loan 206 506. . 207 S07 208. 'S08. .':'. 209 509 ADJUSTMENTS FOR ITEMS UNPAID BY SELLER ADJUSTMENTS FOR ITEMS UNPAID BY SELLER 210 City/lown taxes to 510 City/town taxes to 211 County taxes 10 511... c:;ounty ta.xes to 212 Assessments to 512. Assessments 10 213 S13. 2'4 514. 21S 51.5. 216 .- 516 ~ 217. /.:J 'T'T Ff c. 11,,.,f I c: I'-' I """F" 218 ,. . S18 219 . .. ...... .:519. I RESCISSION DATE . ll/" L'::'II~It;::U ra,\::I"l;' I. I 219. .' . . .-:--:-. ..... . 51.!}. .. ... '0 TOTAL PAID BY/FOR $151,000.00 520 TOTAL REDUCTIONS $9,428.14 BORROWER IN AMOUNT DUE TO SELLER JO. CASH AT SETTLEM€NT.FRQMffOBORROWER:' .'pQO;,'CASH.ATSETTL:EMENTTQ/FRQM'SELlER )1 Gross amount due from borrower (line 120) $125,485.05 601. Gross amount due to seller (line 420) $122,573 . 30 02 Less amount paid bylforborrower(ltne~20) $151,000.00 602. Lessreductions m..amt. due seller (line 520) $9,428. 14 03 CASH ( DFROM ) ( ~TO) BORROWER $25,514.95 603. CASH ( o FROM) ( ~TO) SELLER $11],145. 16 HUD-1 (3-86) - RESPA, HB 4305.2 OMB NO 2002 U2bO JO., IRe, 31861 SETTLEMEN"fCHARGES -. 00 TOTAL SALES/BROKER'S COMMISSION PAID FROM PAID FROM BASEO ON PRICE $121,500.00 @ 6 101/101 ::: $7,290.00 BORROWERS SELLER'S FUNDS FUNDS DIVISION OF COMMISSION (LINE 700) AS FOLLOWS: AT AT '01 $3,670.00 10 R'EI14AX~<!al.tv ,JI.ssoc::iates, Inc. SETTLEMENT SETTLEMENT '02 $3,620.00 to RSR, Realtors '03 $0.00 10 '04 $0.00 10 '05 CommIssiOn paid .at seUiemenl , $7,290.01 . '06 300 ITEMS PAYABLE IN CONNECTION WITH LOAN' 501 Loan originatIOn fee % 802 loan discount % 803 ApPfCl.lsal lee 10 80-' Credll repon 10 80S Lender's InspectIon fee 806. MO"9age Insurance apphcallon lee 10 807 Assumpllon lee 808 809 310 81 , 812 813 814 815 ..... ", 816 817 ~~ .": . 818 819 Transaction Fee to RE/MAXRealty Assod lites, Inc. $125.Dl 820 Transaction Fee to RE/MAX Realty Associates, Inc. $250.00 900 ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901 Inl.eresllrom 10 @ {day 902 Mortgage Insurance premium lor mos. to 903 Hazard insurance premium tar yrs.. to 904 Flood Insurance premium for yrS. to 905 1000 RESERVES DEPOSITED WITH LENDER: 1007 1008 1009 Aggregate Account ing 1100 TITLE CHARGES monlhs@ months @ months @ monlhs @ ri-.6nlhs@ monlhs @ months@ . monlhs @ E~crowAdJljs!:!l1~l)t p~r_ month per monlh per mOlllh per monlh per month. per monlh per month, per month 1001 Hazard Insurance 1002 Mortgage Insurance '003 Cuy property laxes 1004 Counly plOpeny laxes 100S, Annual assessmenls 1006. Flood Insurance 1\01 Selllemenl or closing fee 10 1102. Abstracl Qrtitle search La 1103 Tille e.ll,amlnalion to 1104 TIlle InSlJfance bU"ldec to 1105 Document preparalton to Law Office of Darrell C. Dethlefs $375.00 "06. NoUlry rees 10 MiChael J. PyJi:o,sh, Esquire $20.00 $10.0( 1107 Allorney's lees to .. ~ " '; . '. --- .' (Includes above rlems Numbers 1\08 rille ,nsurance 10 Security Title/Capital Area Abstract, inc. (1l1cludes above Items Numb~(s Bas i c I 109 lender's cover age 111 O,Owrier's coverage "11 Deed Prep. Fee co RE/MAX Real ty Associ.. ties, Inc. '\ 112. 1113 $150,000.00 $125.0l 1200 GOVERNMENT RECORDING AND TRANSFER CHARGES 120'. Recoral/lQ 'fees: Deed $3.~; SO ; Mor:t9age H4..50 ' Releases $83.00 1202 CIty/county taxlslamps Oeed $2,430.00 . Mortgage $1,215.00 S1,21S.0( 1203 Slate ,a<ls\amps' Oeed : M<lrt9aoe '204 tended Page ~.l ~04 205 300 ADDITIONAL SETTLEMENT CHARGES 301. Survey 10 . 302 Pest Inspection 10 303 2006 Count:y /Soro 'I'.a;>Ci!s to Ja.n~t.t. Miner $578.1~ 304 Utilites Bill to Camp Hill Boroug-b (Jan. 1 - June 30) $85.0t 305 306 307 -. 1400 TOTAL SETTLEMENT CHARGES $2,911.75 ~~,428. 1 ~ ----- 'ave caretully revIewed the HUD-1 Selllemenl Statement and 10 the best of my knowledge and belief, II is a true and accurate statem "'~::,:'~'" " " m, '" ,""" ,,' '''"M' ~";" '"" , "'":::";#' '";::;~:: s':::'",/,"m,", Joan nt of all receipts and disbursements made r Dale 3/3/G Seller or \orrower Date Agent Seller or 3orrower Date: Agent Seller or Borrower. Dale: Agent Dale Dale Dale Dale Settlement Agent Dale jfft& The HUD-l Selllemenl Statement which' have prepared IS a true and accurate account of thiS transaction. Wlln Ihls stalemenl Ichael J. P WARNING illS a cnme to knowlfigly make false statements to the Unlled States on thiS or any other Similar form Penalties menl For delails see. Tille 18 US Code Sectron 1001 and Section 1010. squire 'ctlon can Include a line and Impflson- !!IJ! -,.,~ --------- WACHOVIA Reference ID 1383162 Wachovla Bank N.A Balance Confinnation Services POBox 40028 Roanoke, Y A 24022-7313 October 14,2005 S BERNE SMITH ATTORNEY AT LAW 107 N 24TH ST CAMP HILL, PA 17011 SUBJECT: Verification I Confinnation of Account and Balance Information provided for: Customer: NELLIE E EMERT (SSN# 165-38-1397) Date of Death: August 21, 2005 Deoosit Account Information Account Type CERTlflCA TE OF DEPOSIT Account Number Date of Death Balance Average Balance. Date Opened Maturity Interest Accrued YTD Dale Date Rate Interest Interes( Pard Closed 247412050616780 $9,28200 3/9/1999 9/9/2006 $850 $12860 LEGAL TITLE NELLIE E EMERT JOAN E SHORT POA CERTifICATE OF DEPOSIT 247412060793321 $37,66333 1/23/1991 1/23/2007 $59466 $64606 LEGAL TITLE NELLIE E EMERT IT!' DONALD R EMERT JOAN E SHORT POA RECORDS SHOW NO TITLE CHANGE AS FAR BACK AS 2000 · Due to system limitations, we can only provide a twelve month average balance on deposilOry accounts No Safe Deposit Box lound lor customer. · Date of death balance does not include accrued interest. · If date of death occurrs On a weekend or a holiday, date of death balance does not include any transactions that were /---:,ade dunng. tha~t~Fe5i~. I. ~/'--'-. '-<":~'U"\..\ -Iz-:l(.\.~\. t, Audrey Troutt ..... - \ Servlcenler Associate Phone (540)563-7323 ssp, at Ii r,A<:':/fI?C-N'/ c : lO~}U i)U: lG i /-t ~~ ~J-~VU~ GV.~~ rr'l\.-OHI'i'" 41 d . (bel ":;4~el I-'.(jl o PNCBAN< December 30, 2005 S Berne Smith Attorney at Law 107 N 24th St. Camp Hill, PA 17011 Iscp RE: Estate of Nellie E Emert (Deceased) SSN: 165-38-1397 000: 08-21-2005 Dear Mr. Smith: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #31600210465 Established 05-26-2001 NELLIE E EMERT DOD balance: $33,424.12 + $31.97 accrued interest Account #31100211255 Established 05-26-2001 NELLIE E EMERT DOD balance: $73,393.18 + $70.21 accrued interest Account #31600210476 Established 05-26-2001 NELLIE E EMERT DaD balance: $6,861.97 + $6.56 accrued interest Account #31400212457 Established 06-22-200 I NELLIE E EMERT DaD balance: $10,254.29 + $30.28 accrued interest Checking Account Account #5140018352 Established 01-01-1978 MRS NELLIE E EMERT DOD balance: $12,275.54 + $1.10 accrued interest Page 1 of 2 Ii 'T r f-l C-N n t..'= N'j .D ~~.-~~-C~OJ ~~.~~ r-'Nl-tlHNK 412 768 345l:l F-'.0~ Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transacdons or provide statements. If you need assistance with any of these items, please c.alll-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~';l~ Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave. Pittsburgh P A 15219 Member FDIC Page 2 of2 rlJM&rBank 499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 27,2005 S Berne Smith Attorney At Law 107 North 24th Street Camp Hill, Pennsylvania 17011-3602 Re: Estate of Nellie E Emert Social Security: 165-38-1397 Date of Death: AUJlust 21, 2005 Dear Sir or Madam: Per your inquiry dated December 14,2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I. Type of Account Checking Account Account Number 98026690 Ownership (Names oj) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 12/09/96 Closed 10/24/05 Balance on Date of Death $/0,925.90 Accrued Interest $ 7.48 Total $/0.933.38 Interest Paid YTD '~"""'--'----,---"_"",,,_~,, _. _"__"~',_h._.._......~._.. .__ ...... ....u.___........_.....u. $ 63.30 (Accrued interest is not included) 2. Type of Account Certificate of Deposit Account Number 0310039139/5484 Ownership (Names oj) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 03/02/99 Closed 10/24/05 Balance on Date of Death $53,106.75 Accrued Interest $ 51.82 Total $53.1 58.57 Interest Paid YTD $ 708.59 /} 'rT/~C:Hht.'N""" E 3. Type of Account Certificate of Deposit Account Number 031003913915541 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 04/29/99 Closed 10/24/05 Balance on Date of Death $35,866.44 Accrued 1nterest $ 52.63 Total $35,919.07 1nterest Paid YTD 4. Type of Account Certificate of Deposit Account Number 031003914547252 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 10/24/05 Closed 10/24/05 Balance on Date of Death $35,376.59 Accrued Interest $ 20.66 Total $35,397.25 Interest Paid YTD $ 384.15 5. Type of Account Certificate of Deposit Account Number 031003914593651 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 01/14/98 Closed 10/24/05 Balance on Date of Death $10,443. 73 Accrued Interest $ 23.80 Total - --- . - .~.H >>h_ ._.__.u________________u__~~_____________~__________u,._._ $10,467.53 Interest Paid YTD $ 118.85 Please be advised, there was no safe deposit box found for the above decedent. For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the West Shore Plaza Office # 717. 255-2271. Sincerely, '~1C~Y Nancy Clagett Records Management S~i.s~. "C4nbd1Jm&fl4~Tt4 Court Ordered Processing / MA 1 MB3 02-10 P.O. Box 841005 Boston, MA 02284 December 29, 2005 S. Berne Smith Attorney at Law 107 N. 24th Street Camp Hill, PA 17011-3602 RE: Estate of Nellie E. Emert Date of Death: 8/21/05 Dear Mr. Smith: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please instruct Joan Short to bring a copy of the Trust documents to her local Sovereign Bank branch office and complete new signature cards so that our system can be updated. Please feel free to contact me if I can be of any further assistance. Very truly yours, .\ \. I) - . J.n - OLtJ.-. J.t (.ie[}Y\1!.-,'~:A'I-'u :70<..l,A_LL t'/' if Laurie DiGiandomenico OAG Team Leader (617) 533-1789 Enclosures Ii" r /-Ie;-/ II G' /V', F Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Nellie E. Emert 165-38-1397 August 21, 2005 Account #: 2335128803 Type: CD In the name of: Barbara J. Emert Trust / Nellie E. Emert Trustee Date of Death Balance: $12,283.66 Int.(YTD) from 1/1/2005 to 7/31/2005 Accrued interest to date of death: $19.63 Other Info: Open date: 3/14/1995 $138.07 Account #: 2335128852 Type: In the name of: Nellie E. Emert Date of Death Balance: Int.(YTD) from 1/1/2005 to Accrued interest to date of death: Other Info: CD Open date: 3/21/1991 $59,673.11 7/31/2005 $82.77 $667.66 Page 1 of 1 V=.." '. or. "'.."" ..." _L '\,. ._- _ ...1, - ".-- 11~ - BRICKERS AUCTION Complete Auction Service Auction - Wednesday Evenings 766-5785 ~ Bricker, Auctioneer TOTAL SALE ~rg~~ ":;......,.......-.-.'..........~ ----- .-""1Il u...,t: at- u ,c(")/P oca:E COMM. CLEAR. ~ 733 21 () j) ~2-- S5 ~I t6 ~ clef );I:j(~ 1+ -TTIi .:: II cE rJ7 G r S. BERNE SMITH Attorney-at-Law 107 N. 24th Street Camp Hill, PA 17011-3602 PHONE: (717) 737-6789 FAX: (717) 737-6783 May 11,2006 [n re: Estate of Nellie E. Emert; SS # 165-38-1397; DoD: August 21,2005; PA File No. 21-05-0828; File No. 2005-00828; EIN: 20-6670752 File 218002 Ms. Glenda Farner Strasbaugh Register of Wills Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Dear Register: Enclosed you will find the original and one copy ofthe Pennsylvania Inheritance Tax return for the above estate. You will note that there is no additional tax due. In fact, we are requesting a refund for overpayment. My check in the amount of $15.00 is enclosed for the filing fee. Thank you for your attention to this matter. If anything further is required, please advise. Sincerely yours, /'1 /J /J-~ <~_/ /5 >-2-_____-//.t?L.- ---~--11 // S. Berne Smith Enclosures: cc: Joan E. Short, Executrix Donald R. Emert >-l I Q - I I~ n-n~~ .-.Ocrq. e; ,J s:: ..... .-. ........ 0 >-; CJJ. ,-<.J .......... ~.-+ ........ CJJ. l:; ..... 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