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Home My WebLink About10-04-06 , ~ 15056041114 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisbu PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT (p Date of Birth 148-26-5269 Decedent's Last Name 03242006 12131931 Suffix Decedent's First Name MI AARHUS (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix ELIZABETH J Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW DO 1. Original Retum D 4. Limited Estate DO D 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received D 2. Supplemental Retum D 3. Remainder Retum (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of D 5. Federal Estate Tax Retum Required death after 12-12-82) D 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) D 10. Spousal Poverty Credit (date of death D 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FREY & TILEY First line of address r-..) 717-243-~38 g ~ c:::r'\ REGISTER ~ ~LS USE ~ Y -::-:-cQ ~ . :~5$ .J- .-~ ,~ ......--..., ROBERT G. FREY Firm Name (If Applicable) City or Post Office State ZIP Code ,c-""') ,.'-" ) ~2 ~Tl --._)~u ::u --1 :r> DATE FILED :x:- -.~ -"" :.:0 rrl C") C) :J:.J C:J ,n (-:::::J 5 SOUTH HANOVER STREET Second line of address 1..0 <::> Ul CARLISLE PA 17013 ADDRESS 5 SOUTH HANOVER STREET, CARLISLE, SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE A 17013 DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041114 15056041114 --.J ~ 15056042115 REV-1500 EX DecedenfsName: ELIZABETH J AARHUS RECAPITULATION 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) DSeparate Billing Requested. . . . . . . . 8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148-26-5269 Decedent's Social Security Number 1. NONE 2. NONE 3. NONE 4. NONE 5. 6. NONE 7. 8. 9. 167784.00 18705.00 186489.00 12069.00 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . .. 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O ~ 16. Amount of Line 14 taxable at lineal rate X .0 ~ 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 160651.00 16. 8500.00 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042115 15. 17. 15056042115 1269.00 13338.00 173151.00 2000.00 171151.00 0.00 7229.00 0.00 1275.00 8504.00 DO --.J REV-;500 EX Page 3 148-26-5269 Decedent"s Complete Address: DECEDENrs NAME ELIZABETH J AARHUS STREET ADDRESS File Number 21-06-286 1406 BRADLEY DRIVE CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 8504.00 9000.00 450.00 Total Credits ( A + B + C ) (2) 9450.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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) A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 946.00 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. D D D D D 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No o o o o o o o D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [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 zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot 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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P .S. 99116(1.2) [72 P.S. ~9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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. 217 REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELIZABETH J AARHUS Include the proceeds of litigation and the date the proceeds were received by the estate. All Drooertv lointlv-owned with rlaht of survivorshiD must be disclosed on Schedule F. FILE NUMBER 21-06-286 ITEM NUMBER DESCRIPTION 1 Citizens Bank Account No. 610073-350-5 2 Citizens Bank Account No. 6140-272440 3 Interest accrued to date of death 4 Members 1 st Account No. 106623-00 5 Members 1 st Account No. 106623-05 6 2005 Buick LaCrosse 7 Refunds 8 Personal property sold at auction, net of auctioneer's commission 9 Personal property sold privately 10 Cash on hand VALUE AT DATE OF DEATH 28,310 109,185 93 385 8,317 18,870 750 650 75 1,149 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 167,784 217 ' REV-1510 EX+ (6-98) COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELIZABETH J AARHUS SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-06-286 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. DESCRIPTION OF PROPERTY ITEM INCLUOE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABlE) VALUE 1. Members 1st IRA 106623-10 5,352 100.00% 0 5,352 Jesse Keller, Michael Aarhus, Gregory Aarhus, Karsten Aarhus 0 and Kjersten Barrick, children named as beneficiaries 0 2. Members 1st IRA 123445-41 13,353 100.00% 0 13,353 Jesse Keller, Michael Aarhus, Gregory Aarhus, Karsten Aarhus 0 and Kjersten Barrick, children named as beneficiaries 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 7 RecaDitulation) $ 18 705 (If more space is needed, insert additional sheets of the same size) 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER 21-06-286 ELIZABETH J AARHUS ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman Roth Funeral Home 231 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Robert G. Frev Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Included in atty. fees 2. Attomey Fees 8,500 3. 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 4. Probate Fees 269 5. Accountanfs Fees 6. Tax Retum Preparer's Fees Included in atty fees 7. Rent for apartment and storage unit until removal of personal property for sale 2,344 8. utilities 425 9. Insurance 68 10. Advertising to Cumberland Law Journal and the Sentinel 205 11. Safe Deposit box fee 12 12. Filing Inheritance Tax Return 15 TOTAL (Also enter on line 9 Recaoitulation) $ 12,069 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF ELIZABETH J AARHUS FILE NUMBER 21-06-286 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Final PPL and Visa bill 122 2. Excess payment received from State Employees' Retirement System 50 3. Return of Social security received 1,097 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1,269 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Gregory T. Aarhus son $1 2 Kjersten Barrick daughter 1/4 of remainder 3 Michael O. Aarhus son 1/4 of remainder 4 Erik Y. Aarhus son 1/4 of remainder 5. Karsten A. Aarhus, II son 1/4 remainder less $8000 6. Karen Saporito friend Personal property & $500 7. Carol & Nick Mineo friends $500 8. Loretta Quinn friend $500 9. Lillian Fornari friend $1000 10. Gerald Foley friend $5000 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 11 Nicholas Matthews, grandson memorabila 12 Sacred Heart Alumni Association $1,000 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Birthright 1,000 2 Mary Queen of Peace Chapel 1,000 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 2000 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELIZABETH J AARHUS SCHEDULE J BENEFICIARIES (If more space is needed, insert additional sheets of the same size) FILE NUMBER 21-06-286 REV-1500 EX Page 3 148-26-5269 Decedent's Complete Address: DECEDENrs NAME ELIZABETH J AARHUS STREET ADDRESS File Number 21-06-286 1406 BRADLEY DRIVE CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 8504.00 9000.00 425.00 Total Credits ( A + B + C ) (2) 9425.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2, Line 20 to request a refund. (4) 0.00 921.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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: Yes a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. 0 c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 o o 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .. 0 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No [KJ [KJ [KJ [KJ [KJ [KJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [KJ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (O) percent [72 P.S. ~9116 (a) (1.1) (ii)). The statute does not exemot 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 zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P .S. ~9116(1.2) [72 P .S. ~9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P .5. ~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. -- LAST WILL AND TESTAMENT OF ELIZABETHJ.AARHUS I, ELIZABETH J. AARHUS, widow, of North Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor or Executrices to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I further direct that all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon, which may be payable on account of my death shall be payable from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. I direct that my Executor make arrangements for my burial pursuant to the arrangements made with Hoffman-Roth Funeral Hone and that I be buried next to my late husband, Karsten A. Aarhus, at Indiantown Gap Cemetery. 2. I declare that I am unmarried and that I have five children, ERIK Y AARHUS, MICHAEL O. AARHUS, GREGORY P. AARHUS, KARSTEN A. AARHUS, II, and KJERSTEN BARRICK. 3. I give and bequeath from my estate the following: (a) To Sacred Heart Alumni Association of Vineland, New Jersey, the sum of $1 ,000.00. (b) To Birthright, the sum of $1,000.00. (c) To Mary Queen of Peace Chapel of Carlisle, the sum of $1,000.00. home. (d) To the Salvation Army, all of the linens in my (e) To S1. Vincent DePaul all of my dishes, pots, pans and cookware. (f) To my friend Karen Saporito, any automobile owned by me at the time time of my death, my roll-top desk and double bed with mattress and box spring. (g) To my grandson, Nicholas Matthews, my late husband's memorial flag and photographs of him from WWII, and The Viet Nam War. (h) To my daughter, Kjersten Barrick, all of my jewelry and my antique bible and stand. (i) To my children to be divided amorig them as they see fit, my photograph albums. (j) To my friend, Loretta Quinn, the sum of $500.00. (k) To my friend Carol Mineo, the sum of $250.00. (I) To my friend Nick Mineo, the sum of $250.00. (m) To my friend Karen Saporito, the sum of $500.00. (n) To my friend, Lillian Fornari, the sum of $1,000.00 Pagd of3 / ./ ..;,:J.' ..(,"" ,. (0) To Father Gerald Foley, the sum of $5,000.00. (p) To my son, Gregory P. Aarhus, the sum of $1.00. 4. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares as follows: (A) To my son, Michael O. Aarhus, one share (B) To my daughter, Kjersten Barrick, one share. (C) To my son, Karsten A. Aarhus, II, one share, less the sum of $8,000.00 representing the amount loaned to him by me and my late husband. The $8,000.00 deducted from his share, shall be added to the remaining share or shares. (D) To my son, Michael O. Aarhus, one share to be held in Trust for the b~nefit of my son Erik Y. Aarhus. I authorize the herein named Trustee to receive and invest the same and to pay the income arising therefrom together with so much of the principal thereof as in his opinion is necessary or desirable to be expended for the proper maintenance, support and education of such person to or for the benefit of such person. Upon the death of Erik Y. Aarhus, I direct that the amounts then held. in Trust shall be paid to a food bank or similar organization in the State of new Jersey as determined by the Trustee in his sole discretion. 6. Provided, however, that if any person is entitled to a portion of my estate pursuant to paragraph 3 and 4 and that person shall remove any property prior to its being inventoried by my Executor, then in such event any bequest made to that person shall lapse and be added to the residue of my estate. 7. I hereby nominate, constitute and appoint my attorney, ROBERT M. FREY, as Executor of this my Last Will and Testament, but should he predecease me or fail to qualify, then in such event I nominate constitute and appoint my attorney, ROBERT G. FREY, as Executor, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. 8. In addition to the powers conferred by law, my hereinbefore named Trustees and Executors and their respective successors, are empowered: a. To invest any part of the trust corpus in such securities, investments, or other property as may be deemed advisable and proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to consent to the merger, consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or sale of the property of any such corporations; to make any surrender, exchange or substitution of such stocks, bonds or other securities as an incident to the merger, consolidation or reorganization of such corporations; to pay all assessments, subscriptions and other sums of money which may be deemed wise and expedient for the protection and maintenance of the proportionate interest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and to make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of an individual owner who is not under trust obligation. Pag~ 2 0/3 c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To selI at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such tenns and conditions as shall be deemed proper, any part or parts of the estate, and no purchaser at any such sale shalI be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. To compromise, settle or arbitrate any claim or demand in favor of or against the trust estate. g. And authorized in the discharge of fiduciary duties, to employ counsel and to determine and to pay such counsel reasonable compensation which shall be charged against the principal or income of the trust fund, and shall further be entitled to charge against the principal or income such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trust estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or distribution, either in cash or in kind, or partly in cash and partly in kind, as shalI be deemed most expedient, and in making any division or distribution in kind may allot any specific security or property or any undivided interest therein to anyone or more of such shares, and to that end may appraise any or alI of the property so to be alIotted and the judgment as to the propriety of such alIotment and as to the relative value for purposes of distribution of the securities or property so allotted shall be final and conclusive upon all persons interested in the trust or in the division or distribution thereof. i. And authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. j. To retain and invest in shares of stock of my Trustee. k. To retain any investments including mutual funds which I may Own at the time of my death and in addition to invest any part of the Trust corpus in such mutual fund or mutual funds as may be deemed advisable or proper, irrespective of whether the same are authorized for the investment of trust funds under the laws of any governing jurisdiction. 1. To determine from time to time whether alI or some portion of realized capital gains shalI be treated as ordinary income for distribution to a beneficiary or treated as principal to be retained as part of the corpus, and such designation need not be consistent from one year to another. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on three (3) pages, this 11 t1- day of January, 2006. ' ~h ~&uk.d~SBAL) LI ETH 1. AAIUt S Signed, sealed, published, and declared by ELIZABETH J. AARHUS the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ....... "') C ~~r:'\<[ \,f\~ \{\\\\~ _~T i ~ .J t:~ Citizens Bank 1-888-910-4100 Call Citizens' PhoneBank anytime for account information. cunant rates and an_,. to your questions. US059 BR289 ELIZABETH J AARHUS 1406 BRADLEY DR K113 CARLISLE PA 17013 9 1 Circle Account Statement . OF 3 Beginning March 14, 2006 through April 13, 2006 Contents Summary Page 1 Checking Page 2 Savings Page 3 Circle Summary Account Account Number lalance Thts Statement lalance Last Statement DEPOSIT IALANCE Checking Circle Checking with Interest Savings Tiered Rate Savings 610073-350-5 6140-272440 Monthly combined balance to waive monthly fee is Your monthly combined balance this statement period is Member FDIC G:r Equal Housing lender See reverse side for important information 26,374.76 109,185.66 10,000.00 100,765.54 EI1ZABETH J MRHUS Circle Checking wfth Interest 610073-350-5 .00 .00 e e Tout Deposit lalance .00 Totalllelattonshtp lalance .00 Ch~cking Account ilalance Worksheet Before completing this worksheet, please be sure to adjust your checkbook register balance by ~ Adding any interest earned · Subtracting any fees or other charges 1 2 Your current balance on this statement List deposits which do not appear on this statement Date Amount Date Amount 3 4 Subtotal by adding 1 and 2 List outstanding checks, transfers, or withdrawals that do not appear on this statement Date/ Date/ Check No. Amount Check No. Amount 5 Subtract 4 from 3. This should match your checkbook register balance - 0$ 0$ 0$ 0$ Current Balance Total of 2 Subtotal of 1 and 2 Total of 4 Customer Service If you have any questions 'egarding your account or discover an error, call the number S:10\'m on the front of your statement or ':,rite to us at the following address: Citizens Bank Customer Service Center P.o. Sox 42001 Providence, RI 02940-2001 Deposit Accounts are Non-Transferable Personal deposit accounts. such as CDs and savings accounts, cannot be transferred to another person or to a corporate entity. In Case of Errors or Questions about your Personal Deposit Electronic Transfers or . Loan Statements Electronic TromIers or Loa~ State~ents If you think that your statement or receipt is wrong, or if you need more information about a transfer/transaction on your statement or receipt, call us at the number shown on the front of your statement or "Irite us as 500n as possible at the address above. We must hear from you no later than 60 days after we sent you the first statement on which the error or problem appeared. You can call us. but you must also write to us to fully preserve your rights. In your letter, please give us the following information: · your name and account number; . the dollar amount of the suspected error; and . a description of the suspected error or item in question, including an explanation of why you believe there is an error or why you need more information. ' Electronic Transjers We will investigate your question and correct any error promptly. If we take more than 10 business days (10 calendar days in MA) to complete our investigation, we will credit your account for the amount in question so that you have use of the money during that time. Loan Statements You do not have to pay any amount in question while Vie are investigating it. However, you do have to pay the parts of your bill that are not in question. While we investigate your question, we cannot report you as delinquent or take any action to collect the amount in question. Finance Charge Calculations for Overdraft Line of Credit Accounts Based on Average Daily Balance Computation Method Calculating your Finance Charge We compute your finance charge by multiplying the Average Daily Balance of your account by the Daily Periodic Rate and then multiplying the result by the number of days in the billing cycle. Calculating your AJleroge Doily Balance To get the average daily balance, we take the beginning balance of your account each day (which does not include any unpaid finance charges or fees), add any new Overdraft Line of Credit transactions as of the date of those transactions, and subtract any pay- ments or credits. This gives us the daily balance. Then we add all the daily balances for the billing cycle together and divide the total by the number of days in the billing cycle. This gives us the average daily balance for your account. Change of Address Please call the number shown an the front of your statement to notify us' of a change of address. Total Thank you for banking with Citizens Bank. REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued I nterest to Date of Death Total Principal and Accrued Interest Name of Joint Owner INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued I nterest to Date of Death Total Principal and Accrued Interest Name of Joint Owner IRA: Account Number/Suffix Date Purchased Value, including interest at Date of Death Accrued I nterest to Date of Death Total Principal and Accrued Interest Name of Beneficiaries Estate of: ELIZABETH AARHUS Date of Death: March 24,2006 Social Security Number: 148-26-5269 MEMBERS 1st FEDERAL CREDIT UNION 106623-00 02/08/1989 $385.24 $.21 $385.45 None 106623-05 11/05/2001 $8,308.25 $.9.11 $8,317.36 None INSURANCE DEPARTMENT 5000 Louise Drive P. O. Box 40 Mechanicsburg, PA 17055 1-800-283-2328 or (717) 697-1161 106623-10 123445-41 02/09/1989 04/17/1997 $5,346.00 $2.48 $8.66 $5,351.86 $13,353.14 Jessie Keller, Michael Aarhus, Gregory Aarhus, Karsten Aarhus, Kjersten Barrick RS 1ST FEDERAL CR~~YVNION . LL~. WVJ- Danielle A. KI ne Insurance Services Specialist JUly 17, 2006 5000 Louise Drive · P.o. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www.members1st.org Kelley Blue Book - Private Party Pricing Report - Buick, LaCrosse OS/26/200605:11 PM .~~!!~~ Close Window X .~ SEND TO PRINTER ad'., e rb s ernent G.M SHOPPING TOOLS a SEARCH DEALER INVENTORY a VIEW CURRENT OFFERS a REQUEST A OUOTE II 2005 Buick LaCrosse CXL Sedan 4D BLUE BOOK~ PRIVATE PARTY VALUE Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Single Compact Disc OnStar Dual Front Air Bags Leather Power Seat Alloy Wheels Condition Value Excellent $20,020 ~ Good $18,870 (Selected) Fair $17,345 Vehicle Details Engine: V6 3.8 Liter Transmission: Automatic Drivetrain: FWD Mileage: 10,000 Selected Standard Equipment Blue Book Private Party Value 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. New Dealer 5.69% Used Dealer 6.99% ~ 4i1lf/,ilWIIIIlJmI'iMIH1#ilA;t1"i!M)WU'*'R".'l\e Refinance 7 .25% Person-to-person 9.75% 8.15% Vehicle Condition Ratings Excellent 00000 $20,020 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or visible defects. The vehicle also has complete and verifiable Motorcycle ~~J CapItal; I auto fln..'Hlce http://www.kbb.com/kb/ki.dll/kw.kc.ucp?kbb.PA; ;PA041;&170 13&pop; 165325&; ;ucp;&2;BU;L2 Page 1 of 2 Kelley Blue Book - Private Party Pricing Report - Buick, LaCrosse .. service records. Less than 5% of all used vehicles fall into this category. ..t Good (Selected) aaorJ $18,870 "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. Fair DDO $17,345 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Poor (1 N/ A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania OS/26/2006 http://www.kbb.com/kb/kLdll/kw.kc.ucp?kbb.PA; ;PA041;& 170 13&pop; 1.65325&;;ucp;&2;BU;l2 OS/26/200605:11 PM ~ SEND TO ~RINTER Page 2 of 2