HomeMy WebLinkAbout96-00079
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PETITION FOR PRODA TE and GRANT OF LETTERS
~l -9b -?q
Estate of Dorothy 1. Watchorn
also known as
No,
To:
Register of Wills for the
Deceased, County of Cumberland in the
Social Security No, 150-30- 5071 Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petltioner(s), who Is/are 18 years of age or older an the execut ors
in the last will of the above decedent, dated September 10
and codlcll(s) dated
named
, 19...911-
(stlte relevant clrcnmSlanccs. e.B. renunciation, death or executor, etc.)
Decendent was domiciled at death In Cumberland
.. e r last family or principal residence at 1 1 40 Oy s t e r
PA 17011 (East Pennsboro Twp. I
(lilt street, numbtr and munclpalhy)
CountYI Pennsylvania, with
Mill Roao: Camp Hill.
D~endent, then 87 years of age, died January 24 ,19 q,;
at 1140 Oyster Mill Road: Camo Hi 1] r PII 17011 ,
Except as follows, decedent did not marry. was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
Incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property In Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
s
s
s
s
11ft). IlIl". nn
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C!i
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters Testamentary
(testamentary: administration c.I.a.; administration d.b.n.c.l.a.)
theron.
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Ro ert Watchorn. III
350 Re9~nt str~~t
~r1mp Hi 11. 01\ 17n11
a r
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Newton.
earn
1n Pace
MA 02160
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA } 88
COUNTY OF Cumberland
The petitioner(s) above-namcd swcar(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belicf of petitioner(s) and that as personal represen-
tative(s) of the above decedent petltioner(s) will weli and truly administer the estate according to law.
Sworn to or affirmed and subscribed { \(~C$~l\.ili'\\-r\" \. r"
before me this 26th day of ~'!{<rn'~ ~'
'JsIn\lAJ:~ 19~ a
IS- ;;:~r, biiJ.A R".., l
No. 21-96-79
Estate of Dorothy 1. Watchorn
I Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW January 26 19..2.L. in consideration or the petitIon on
the reverse side hereof, satisfactory proof having been presented before me.
IT IS DECREED that the instrument(!) dattd
described therein be admitted to probate and filed of record as the last wlll o'r
Dorothy I. Watchorn
and Letters Testamentary
areherebygrantedto Kathryn W. Hearn and Robert Watchorn. III
FEES
Probate, Letters. Etc. ......... S 235. 00
Short Certllicates( ~ .6. . .. .... S 1 R . 00
Renunciation ................ S
Xpages S 18.00
JCP TOTAL _ S 77~'!IB
Filed...... .o1!l.I}':l!,:r;y.. 7.~ r.~~.~~.......
Jeffry W. Jamouneau 1619
ATTORNEY (Sup. a. I.D. No.)
McNees, Wallace & Nurick
P.O. Box 1166: Harrisburg, PA 17108
ADDRESS
717-232-8000
PHONE
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This'is 10 (crcif)' IIHll the inrurmalilln hen.' Hh'cl1 is corn'of)' (Opitlt hum ;111 oriHill,l1 (cui(ieate of ,ll',lIh dilly filed whit me in
Local Regisrrar. Tht' origin.11 (l'rrififilll' will he forw,lrtk't.! ru till' St.Hl' Vit,ll HtfOr,l" Ofliu: for J'<.'flllill1CIH rilil1~.
WARNING: It IllIIegollo duplicate thll copy by photostat or photograph.
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COMMONWEALTH OF PENNSYLVANIA. DIPAATMENT 0' HEAUH' VITAL AtCoRDS
CERTIFICATE OF DEATH
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RECEIVED FROM:
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AMOUNT
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MCNEES WALLACE & NURJCK ATTYS
POBOX llbb
101
t8,'O:l.02
HARRJSBURG, PA 17108
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UTATE INFORMATION.
B I M
SSN H50-30-3071
(fiRST) (MI)
J
II POSTMARK DATE
CO NTY
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CUMBERLAND
E Of DEATH
m TOTAL AMOUNT PAID sa, 703.02
PB
RECEIVED BY ))tr/li, f 'd~,:I,,I.v<l.J,:I/1.I
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MARY C. LEWJS .", I, u 1,<Ii}/ I
REGJSTER OF WJLLS
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REMARKS
KATHRYN W HEARN &
ROBERT WATCHORN
CHECK" 10
SEAL
REGISTER OF WILLS
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DOROTHY I. WATCHORN
I, DOROTHY I. WATCHORN, presently of Dauphin county,
Pennsylvania, declare this to be my will and hereby revoke all
prior wills and codicils made by me.
1. Personaltv. I bequeath such items of my tangible
personal property as are specifically itemized on a list, if any,
in my handwriting, signed and dated by me at the end thereof, and
attached to this, my will, to the person(s) named thereon to
receive such items. I bequeath to my children KATHYRN W. HEARN
and ROBERT WATCHORN III, in equal shares, all my remaining
tangible personal property not used in business or for the
production of income, including without limitation furniture,
furnishings, clothing, jewelry, objects of art and decoration,
and the like, and any motor vehicles which I own, together with
the insurance thereon. If either of my children does not survive
me, I bequeath that child's share of said property to his or her
issue per stirpes. If the beneficiaries cannot agree on the
division of said property, distribution shall be made on the
basis of choices and order and order determined by lot and
rotation, and the values as finally determined for inheritance
tax purposes shall be determinative with regard to the values of
property chosen, and any disparity among the beneficiaries shall
be equalled by such payments among them as may be necessary.
2. Residue. I bequeath, devise, and appoint all of the
rest of my property, of whatever nature and wherever situated,
including property over which I hold a power of appointment, to
my children KATHRYN W. HEARN and ROBERT WATCHORN III, in equal
shares. If either of my children does not survive me, I bequeath
that childs's share of said property to his or her issue per
stirpes, provided, however, that if any such issue is then under
the age of thirty-five (35) years, his or her share shall be held
for him or her in a separate trust pursuant to the provisions of
paragraph 3 hereunder.
3. Secarate Trusts. The income and principal of a
separate trust in which a share is held for a beneficiary
pursuant to the terms of paragraph 2 above shall be distributed
as follows:
(a) Income. The income shall be distributed at least
quarterly to or for the benefit of the beneficiary. No payment
shall be made under this subparagraph (a) which would discharge
to any extent the legal obligation of any person for the support
of the beneficiary.
~~~_~.15~~~:~~~\'t;l.a(~'!'~t":I:.:,\':~";'~ '.' - ---
(b) princical. The Trustee shall pay from the
principal such sums to or for any or all of the beneficiary and
his issue as in the discretion of the Trustee seems proper for
their support, maintenance, health care, and education, and such
sums to or for the benefit of the beneficiary as in the
discretion of the Trustee seems proper to help establish him in a
business or profession or acquire or furnish a home for him,
taking into account the other sources of income, support and
estate that are available to the distributee, the reasonably
anticipated needs and resources of the beneficiary and his issue,
their income and estate tax brackets, the desirability of the
transaction (if any), and the possible application of any
generation-skipping tax. No payment shall be made under this
subparagraph (b) which would discharge to any extent the legal
obligation of any person for the support of the distributee.
(c) Distribution of Secarate Trust.
(i) When such beneficiary shall have attained the
age of twenty-five (25) years, the Trustee shall distribute to
him at his written request one third (1/3) of the remaining
principal balance then held in his separate trust: when such
beneficiary shall have attained the age of thirty (30) years, the
Trustee shall distribute to him at his written request one half
(1/2) of the remaining principal balance; and when such
beneficiary shall have attained the age of thirty-five (35)
years, the Trustee shall distribute to him at his written request
the entire balance held in his separate trust.
(ii) If such beneficiary should die before making
proper request for the entire balance in his separate trust, then
the entire balance in his separate trust shall at his death be
distributed, outright or in trust, in such sums or proportions as
such beneficiary may direct in his last will, expressly referring
to his separate trust hereunder, but only among my issue and
their spouses or former spouses and persons gifts to whom are
then allowable as deductions under Section 2055 of the Internal
Revenue Code (or any successor provision); and to the extent that
such beneficiary shall fail to exercise effectively his limited
power of appointment hereunder, the aforementioned balance in his
separate trust shall then be distributed per stirpes to his
issue, or, if no such issue survive him, per stirpes to the issue
of his parent who was a child or more remote descendant of mine,
or, if no such issue survive him, per stirpes to the issue of his
grandparent who was a child or more remote descendant of mine or,
if no such issue survive him, per stirpes to my issue, with the
share of any of such issue for whom property is then held in or
payable to a separate trust under this paragraph 3 being added to
- 2 -
such separate trust, or, if no issue of mine are then living,
said balance shall be subject to the provisions of paragraph 2(h)
above.
(d) DisDosition UDon ADDlication of Rule Aaainst
PerDetuities. Notwithstanding subparagraph (c) above, if during
the lifetime of a person for whom a separate trust under this
paragraph 3 was established the interest of such person therein
becomes void under the applicable rule against perpetuities, then
the balance in such separate trust shall then be distributed
outright to such person.
4. Survival. If any beneficiary should die within sixty
(60) days after me, then he shall be deemed to have predeceased
me for all purposes of this will.
5. SDendthrift Clause. No interest of any beneficiary
hereunder shall be subject to anticipation, pledge, assignment,
sale or transfer in any manner, nor shall any beneficiary have
power in any manner to charge or encumber his interest, nor shall
the interest of any beneficiary be liable or subject in any
manner while in the possession of my fiduciaries for any liabil-
ity of such beneficiary, whether such liability arises from his
debts, contracts, torts, or other engagements of any type.
6. Powers. In addition to such other powers and duties as
may be granted elsewhere herein or which may be granted by law,
my fiduciaries hereunder shall have the following powers and
duties, without the necessity of notice to or consent of any
court:
(a) To retain all or any part of my property, real or
personal, in the form in which it may be held at the time of its
receipt, including any closely held businesG in which I have an
interest and the stock of any corporate fiduciary hereunder, as
long as in the exercise of their discretion it may be advisable
so to do, notwithstanding that said property may not be of a
character authorized by law.
(b) To invest and reinvest any funds held hereunder in
any property, real or personal, including, but not by way of
limitation, bonds, preferred stocks, common stocks and other
securities of domestic or foreign corporations or investment
trusts, mortgages or mortgage participations, mutual funds with
or without sales or redemption charges, and common trust funds,
even though such property would not be considered appropriate or
legal for a fiduciary apart from this provision.
(c) To sell, convey, exchange, partition, give options
to buy or lease upon, or otherwise dispose of any property, real
- 3 -
or personal, at the time held by them, at public or private sale
or otherwise, for cash or other consideration or on credit, and
upon such terms and for such price as they may determine, and to
convey such property free of all trusts.
(d) To borrow money from any person, including any
fiduciary hereunder, for any purpose in connection with the
administration hereof, to execute promissory notes or other
obligations for amounts so borrowed, to secure the payments of
such amounts by mortgages or pledges of any property, real or
personal, which may be held hereunder.
(e) To make loans, secured or unsecured, in such
amounts, upon such terms, at such rates of interest, and to such
persons, firms, or corporations as they may deem advisable.
(f) To renew or extend the time for payment of any
obligation, secured or unsecured, payable to or by them as
fiduciaries, for as long a period or periods of time and on such
terms, as they may determine, and to adjust, settle, and
arbitrate claims or demands in favor of or against them.
(g) In dividing or distributing any property, real or
personal, included herein, to divide or distribute in cash, in
kind, or partly in cash and partly in kind.
(h) Without limitation of powers elsewhere granted
therein, to hold, manage and develop any real estate which may be
held by them at any time, to mortgage any such property in such
amounts and on such terms as they may deem advisable, to lease
any such property for such term or terms and upon such conditions
and rentals as they may deem advisable, whether or not the term
of any such lease shall exceed the period permitted by law or the
probable period of retention under this instrument; to make
repairs, replacements and improvements, structural or otherwise,
in connection with any such property, to abandon any such prop-
erty which they may deem to be worthless or not of sufficient
value to warrant keeping or protecting, and to permit any such
property to be lost by tax sale or any other proceedings.
(i) To employ such brokers, banks, custodians,
investment counsel, attorneys, and other agents, and to delegate
to them such duties, rights and powers as they may determine, and
for such periods as they think fit.
(j) To register any securities at any time in their
own names, in their names as fiduciary, or in the names of
nominees, with or without indicating the trust character of the
securities so registered.
- 4 -
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(k) with respect to any securities forming a part of
the trust, to vote upon any proposition or election at any
meeting of the corporation issuing such securities, and to grant
proxies, discretionary or otherwise, to vote at any such meeting:
to join or become a party to any reorganization, readjustment,
merger, voting trust, consolidation or exchange, and to deposit
any such securities with any committee, depository, trustee or
otherwise, and to payout of the assets held hereunder, any fees,
expenses and assessments incurred in connection therewith, to
exercise conversion, subscription or other rights, and to receive
or hold any new securities issued as a result of any such
reorganization, readjustment, merger, voting trust,
consolidation, exchange or exorcise of conversion, subscription
or other rights and generally to take all action with respect to
any such securities as could be taken by the absolute owner
thereof.
(1) To engage in sales, leases, loans, and other
transactions with the estate of my husband or any trust
established by either of us, even if they are fiduciaries or
beneficiaries thereof.
(m) To exercise all elections which they may have with
respect to income, gift, estate, inheritance and other taxes,
including without limitation execution of joint income tax
returns, election to deduct expenses in computing one tax or
another, election to split gifts, and election to payor to defer
payment of any tax, in all events without their being bound to
require contribution from any other person.
(n) To operate, own, or develop any business or
property held hereunder in any form, including without limitation
sole proprietorship, limited or general partnership, corporation,
association, tenancy in common, condominium, or any other,
whether or not they have restricted or no management rights, as
they in their discretion think best.
7. Taxes. I direct that all estate, inheritance, and
succession taxes that may be assessed in consequence of my death,
of whatever nature and by whatever jurisdiction imposed, other
than generation-skipping taxes, shall be paid out of the prin-
cipal of my general estate to the same effect as if said taxes
were expenses of administration, except that any such additional
taxes (and interest and penalties thereon) imposed on account of
my interest in or power over any trust established by my husband
shall be paid out of the property held in such trust, and all
other property includible in my taxable estate for federal or
state tax purposes, whether or not passing under this will, shall
- 5 -
be free and clear thereof: provided, however, that my executor(s)
may in the discretion of my executor(s) request that any portion
or all of said taxes (to be paid out of the principal of my
general estate) shall instead be paid out of the principal of any
trust established by me, to the extent expressly authorized under
the terms of said trust.
8. Fiduciaries. I appoint as co-executors and co-trustees
(if necessary) hereunder my daughter Kathyrn W. Hearn of
MI()(Jlt.~ ~<<r1 , Massachusetts and my son Robert Watchorn
III, of Cumberland County, Pennsylvania. If either of them
should be unable or unwilling to serve or to complete the
administration of my estate, then the other shall serve as sole
executor hereunder. No individual fiduciary shall be liable for
the acts, omissions or defaults of any agent appointed and
retained with due care or of any cO-fiduciary. No fiduciary
named herein shall be required to furnish bond or other security
for the proper performance of his or her duties hereunder.
9. Gender. Unless the context indicates otherwise, any
use of masculine gender herein shall also include the feminine
gender.
IN WITNESS WHEREOF, I, DOROTHY I. WATCHORN, herewith set my
hand to this, my last Will, typewritten on seven (7) sheets of
paper including the self-proving attestation clause and
signatures of witnesses, this ID'tJ:'.day of ~Os~~r
,v' ,"it' :1~1 . 1/; '-')f;.tt /UI fA '- (SEAL)
DOROTHY~. WATCHORN
residing at fhrn~hIVfJ, PI7-
.
f-i. residing at i/~d . 1,4
.
~ residing at /f1Wt.,~~ 1 Pfl.
- 6 -
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
FOR DATES OF Dl!ATll AFTER 121:111llt
CHECK HERE IF A SPOUSAL
POVERTY CREDIT tS CUIMED
FILE NUM8ER
21 1996
COUNTY CODE YEAR
DECEDENTS COMPLETE ADDRESS
1140 Oyster Mill Road
CanlJ Hill, PA 17011
01 24/96 01 13 1909 Coun C\Jrrberland
SOCIAL SECURITY NUM8ER AMOUNT RECEIVED (SEE INSTRUCTIONS)
f
..EV...I&OOU.(7.....,
COMMONWEALTH OF PENNSYLVANIA
DEPARTM[NTQF REVENUE
DEPT. 210101
HARRISBURO, PA 17121.0101
0079
NUM8ER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl)
Watchorn !:bra I.
DEC SOCIAL SECURITY NUMBER
EDEHT 150-30-5071
II A VIVI
FIRST AND MID LE INITlALI
u
1, Original Re1lJrn
3, Remainder Re1lJrn
(tor dllu of 4..,,, prior to U...,J"UJ
o 8, Federal Estate Till Return Roqu~od
CHECK
APPRO-
PRIATE
BLOCKS
o 4, Urr/tod Estate
CORRES-
PONDEHT
o 4a, FuMe Inllll8S1 Co"",rom...
(lor date. of death aN., 12-12-82)
13 0, Oecedont Died Testate 0 7, Docodent Maintained a UvIng Trust
(Anach copy of WII) (Anach copy of Trust)
;AMD'COHFtDEN11ALTAlC INFORMAl1ON:SHOU.Dee'DIAECTED: iV"\1;11i::P ;1:1::,,'::.1 i'li!i!ll!iij ~!;'i :W:ni. (pi::I,II!!: tll:.!!::ll}ll!; I
NAME COMPLETE MAIUNG ADDRESS ;:t) <11
Jeff W. Jarrouneau M:Nees, Wallace & Nurick' c"; g
TELEPHONE NUMBER 100 Pine Street, P.Ol Bax'1166' :'0.
717-232-8000 Harri PA 1710B ,.; ,; !"
1, Real Estalo (Schedule A) ( 1 ) None " 0
2, 5toclt1 ond Bonds (Schedule B) ( 2 ) 156, 73B .13 ~ =:;
. ('J
3, CloIOly Hold 51oclcIPartnorshlp Into/ost (Sch, C) ( 3) None =-: ,~
4. MOr1gageo ond No"" Rocelvlble (Schedule D) ( 4 ) None :;, 0
-
8, Cash, Bank O9posl1l & MlscoI1aneous Po/BOnal ( 8) 1, 177 . 27
Propeny (Schedule E)
8. Jointly OWned Propony (Schedule F)
7, Tronsl... (Schedule G) (Schedule L)
8, Total Gross Assets (lotal Unes 1-7)
9, Funeral expenses. Admlnlstrellve Costs.
Miscellaneous Expenses (Schedule H)
10, Debts, Mongage UlbIIl1Ieo. LJons (Schedule I)
11. Total Deductions (total Unes 9 & 10)
12. Net Value 01 Estate (Uno 8 ninuI Uno 11)
13. Charttable and GoV<lfMlllnlal BoquOSlll (Schedule J)
.Q.. 8, Total Numbor of SlIe Oopoalt Box..
RECAPIT-
Ul.f.T10N
(0 ) None
(7) None
(8) 157,915.40
( 9) 3 , 2BB . 52
(10) 1,483.00
(11) 4,771.52
(12) 153,143.B8
(13) ~
14 153 143.B8
(10) . , .
-
(16) 153,143 .B8 . ,08 . 9,lB8.63
(17) 0.00 x ,18 . 0.00
(10) 9,188.63
Discount IntO/est
(19) 9,lB8.63
(20)
(21) 0.00
(21A) 0.00
(21 B) 0.00
Cop)"IlIht FO'N' Soft.." Onty, ,". N.lco,lnc. Hf4PAOO,
ADDRESS
100 pine Street P.O. Box 1166
Harnsburg, PA 17108
OATE I (' I ^
'I 1/ >"
,
.
. . ....._.___..-.---"-_.'0.,
PA REV-lllOO EX (7-114) Pill" 2
Act H48 011994 provIde. lor the reduction 01 the tax rate. Impo.ed on the net vllue 01 tran.le,. to or for the u.e 01
the .pou.e. The rate. I' prescribed by the .tatute will be:
. 3% (.03) will be eppllClble lor e.tate. 01 decedent. dytng on or Ifter 7/1/94 Ind belore 1/1/96
. 2% (.02) will be appUceble lor e.tate. 01 decedent. dytng on or Ifter 1/1/96 Ind belore 1/1/97
. 1% (.01) will be appUceble lor estate. 01 decedent. dytng on or liter 1/1/97 and before 1/1198
. Spou181 tran,'era occurring on or Ifter 1/1/98 will be exempt Irom Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (") IN THE APPROPRIATE BLOCKS,
YES NO
1. DId declIdent mok8 8trensler and:
L retIIntheU88orlllCOn18 ot the property trenslerred,. .....................................,..,...................... x
b, relAIntherlghtto deoIgnet8wholhollusethePropertytranlforredOrltslncomo........,...".........,.........,......... x
Co retIIn I reversIonllV Intlllllll: or. .. . . , . . .. . .. . . . . . . . . . . . . . . . . . . . , .. . .. .. . . . . . . . . . , . . , . . . . , . . , , . . , . . . . . , . . .. . . . .. X
d, recelvethe prorriselor 1If801 eilherpsymenlS, benefltsOrcII8?.................,..,................,..,.,........... X
2. "d88Ih occulTlld on or belOT8 D8CIllIIber 12, 1882, did dec8denl wI1h1n two yellll preceding dellh transfer properly wt\hOut receiving
edeqUate cons\d8l'lllIon? If dellh occurred sller DecGmber 12, 1882, did dec8denltrlnster properly within one yell' ot dellh wt\hOut
receIvIngadequateCOntlderllllon?...........................,......,............,............................... X
3. Dtddec8denlOWO an'ntnlsllof bank IlCCOUnl at his or her d8ath? ........,.........,.,........,...........,........... X
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
PA15002 NT' "".
cop)'flaM Fo'.' Soft..,. Ontv. 1'''' H,ko, anC. N14PAOCI2
..,,, _ ':~~~~~:~:'gzX~
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I,
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I,
REV-11102 EX. (12-15)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
~ I. Watchom 21-1996-0079
(Pl....-ty Jolnll)' owned wllh Right oIl1urvlYonhlp mUll be d1IC1oMd on IlcheduIe F) All real eatate Ihoulel be repolfed at fIlr muIcat value
WhIcIh .. cWlnecI u IIle pIIoI at WhIcIh JHOI*1Y woulel be uchInged bI\wHn I willing buy... IIId I willing MIler, nlllhor bIlng llOlftIlelled
to 01 bolII fIIIOIIIble oIlhe IIlIvInt fIctI.
ITEM VAlUE AT DATE
NO. DESCRIPTION OF DEATH
N:I1e
PA11021 NT'"''
CO,rrtght'.,..lottwlrtOnt1.'tMN.IcG,lno. NWAOJt
TOTAL AIaoln1llronlne1,R I1ull1lon
(1f mollllplCllo -.led, I~ lIdcl1lol111 .~ 01_1iz8,)
.
0.00
ftIV-'I07IX'I1-II,
COMMONWEALTH OF PENNSYLVANIA
1NH!R1TAHCl! TAlC RETURN
RUIDEHT IlEC!IlENT
!STAn OF
SCHEDULE D
MORTGAGES AND NOTES
RECEIVABLE
Ae_ PlInt or
FlU! NUMBI!R
All
ITDI
NO.
I. watclDm
wllIIlhe R
21-1996-0079
DESCRIPTION
VAW! AT
DAn OF DeAn!
Na1e
lOTAL AIoo 111M on... 4 R IllIon'
(n 1ltllIlI1p1C81o needed,l~ IdcI1lonal ~ 01 __,I
0.00
PA11071 NTF'I14
Co,wrilht Fonu Sottwlrl Onty, tlM N,Ic:oIIne. H,,'AD"
,.,.
....
REV-1eoG EX + (12-88)
COMMONWEALTH OF PENNSYLYANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
D:n:othy I. Watcb:m1
Jolnt tlnant(I):
NAME
JolnlIy-ownId pnlIlIl1y:
SCHEDULE F
JOINTLY-OWNED PROPERTY
ADDRESS
I FlU; NUMBER
21-1996-0079
RELATIONSHIP TO DECEDEHT
LETTER DATE DOU.AII YAWl! OF
ITEM FOR MADE DESCRIPTION OF PROPERTY TOTAL YAWE DECO'S DECEIlENT'S
NO. JOINT OF ASSET % INT.
TENANT JOINT INTEREST
None
TOTAL (Also .nlor on lno 8. RBCIOl1ullllOnl . 0.00
PA15011 NfF '2'1A
Cop)'flgllil Fon", Sattwat. On.,. ,.14 Nllco,lnc. NI4PAOlf
(II more Bpocels _. II18lll1 Iddl1lonol .hooIB olllll11B BI2II,)
REV-1810 EX + (2-87)
COMMONWEA1.1li OF PENNSYlYANIA
INHERITANCl! TAX RETURN
RESIDENT DECEDENT
ElSTAll; OF
SCHEDULE G
TRANSFERS
PLEASE PRINT OR lYPE
FILE NUMBER
Dorothy I. Watchorn 21-1996-0079
THIS SCIl. MUST 8l! COMPLETED, FILED IF THE ANSWER TO ANi OF THE QUESTIONS ON THE REVERSE SIDE OF COVER SHEET IS YES.
DESCRIPTlON OF PROPERlY DECO. DOLLAR VALUE
ITEM Include rnune of 1he Irllll8feree, IheIr EXCLUSION TOTAL VALUE " OF DECEDENTS
NO. roIaIIOniiiJij'lo decedent. date ollransler. OF ASSET INT, INTEREST
tale
TOTAL IAleo enter on One 7. R8CIllllllatlonl S 0.00
(II more apace Is needed, InBt eddlllonola_ of aame aIza,)
PA15101 HTF "'"
Cop)'flOhl For... SoftwanOnfy.IIMH.Ico,1nc. H..PAI01
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SI:
Robert Watchorn, III and Kathryn W. H~~rn
bllng duly sworn according '0 law, dopo," a.,d u~ Ihal !h1Y. are the
Co-Executors of the Estat. of nnrnf-hl' T W~",..hn,..."
IIII 01 Ea1!.~_ Pel}!l.sboJ;:.q..T.9~nship. , Cumborllnd County, Pa., dlcu..d Ind thot thl
within I. an Invontory mado by '''' , tho .aidCo-Executors
01 Ihl Intire e.lale 01 uld decodont, con.i.ting of alllho po..onll prop.rty and rul IIlale, e.cept rul estale oultlde
the Commonwolith of Ponn.yl.ania. and Ihal thl figurll oppo.ile eac itlm of In.enlory raprllenl il'. fair .alul
II 01 Ihl dall 01 dlcldont'. dealh.
and .ub.cribld blloro mo,
April ~(, 19 96
~_t.~ ,,-.~I u
i:')r;"i!".LSEAL
, CMCL A. KOPPElIHAvtR, NolaIy PubUc
H3nlslJUI?. PA Dauphin County
1.1'1 CCcrJr;:~.~~ Ell~lras M~lch 6, 2000
Dale 01 Oulh 24
Doy
EII.u'., . ~oIClIIIlClIlU(
Robert Watchorn, III Kathryn W. llearn
350 Regent Street
Camp IIlH. PA 17011
21 Claflin Place
Newton, MA 02160
Add"..
January
Month
1996
Yu,
INSTRUCTIONS
I. An in.onlory must be IlIld within Ihroo monlh. aftor appoinlmonl 01 po..o..1 roprllonllllve.
2. A .uppllmonl in.onlory mu.1 bo filod wilhln thirty dlY' of di.co.ory 01 additio..1 1I"1s.
3. Addillonal.hoolt may ba attlchod II to po..onalty or really
4. See Arllclo IV, Fiduciario. Acl of 1949.
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Inventory of the real and personal estate of .:r;
Dorothy I. Watchorn deceased
5,134 shares AIM Fund
Held in Prudential Securities Acct No.: 044-230631-57
1,096 shares PIMCO U.S. Goyernment Fund
Held in Prudential Securities Acct No.: 044-230631-57
3,370 shares Prudential Equity Fund
Held in Prudential Securities Acct No.: 044-230631-57
244 shares Prudential Government Income Fund
Held in Prudential Securities Acct No.: 044-230631-57
6 shares FHLMC MCB Bonds
Held in Prudential Securities Acct No.: 044-230631-57
681 shares Hallwood Group A
Held in Prudential Securities Acct No.: 044-230631-57
600 shares Hallwood Group B
Held in Prudential Securities Acct No.: 044-230631~57
900 shares Hallwood Group C
Held in Prudential Securities Acct No.: 044-230631-57
5 units Fogelman Limited Partnership
Held in Prudential Securities Acct No.: 044-230631-57
5 units Prutech R&D1 Limited Partnership
Held in Prudential Securities Acct No.: 044-230631-57
350 shares Boren Chern & Plas LP Dep Com UT
Held in Dean Witter Reynolds, Inc. Acct No.: 528-024110
Distribution Record Date 01/23/96
76.641 shares Kemper Mutual Funds - Class A Fund
Acct No.: 10-91046161-6
722.9228 shares Vestaur Securities, Inc.
Meridian Bank Savings Acct No.: 8269549018
Meridian Bank Checking Acct No.: 29446482
Accrued Interest
Dean Witter Acct No.: 528 024110 - Cash balance
. $ 52 , 11 20
19,76 28
57,23 84
2,27 00
5,78 00
27 25
'24 00
'40 38
3,18 00
00
4,72 00
19 50
46 44
10,07 74
07
1,12 59
61
5 00
TOTAL
$ 157,91 40
00 ~ :II
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3~
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, - ~J:
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DlCL_
AOI[," N, CHtM'f'
o.-.VlO.o P5H[Y
MOWLA ocx:t~
ItUZAlKtH A. DOUClH[RT't'
HAIWtf' Nl[[C[HBtJIO
.lN4UL'''fZ
rMHCII.. tcMS,.IA
W. J["R'f' JANO.IHt:AU
MlCHALLO~
o.-.VlD "'_ICU~HOtA
ItI'NAAO" L.A8IJIMU JR
OI:L.UfOM !.ANtI
McNEES, WALLACE & NURICK
ATTORNE:YS AT LAW
""HARD A LH[VlA
Di'VlDl.L[HNAH
a:ro[W Iotc1Nf'fAt
'RANKlIN A, MILLa.JA
AOelAf A WILLI
If(PH[H "- NOClA(
HtR8tAf A NURIC"
JOHN I OTt[R
tIMQ1H'tJ,PrlSttA
QNf'tAAlffllt
[EMARDW ftQfHWAN
DANA IftvtN'J 5C'Ou10
R08U" D If tiS
A!CHAA[)W 51[Vt.HSON
DIANe.. ,~.,
100 PINC STRCCT
P. O. BOX Ilfse
OA\{lDWWAn..J"
Sfcvt:HJ wtlNQAR1[N
NCAlI KlI
NClAMAH I \lltilft
l..A*"f.HCt A W1UXA
IMU.l....4 W 'DUNG..IA
HARRISBURG, PA 17108'1188
T[L[PHONt 17171 232.8000
FAXI7171Z37-5300
or COUN'".,lL
NOOtA' H ~o
SANUlL A 5CHRlCIil1~I, .JR
t""N AIH[.'I"
J()kAfHANC 1(.'"
J["At, ".CHAMPAONt
BAtff D DAVIS
JAN[S P OIA"'GlLO
.JAN[S~ DClIJOH[AT'
MIHL[[NA.OUHIf
AOOlAf J OOOUfO
April 29, 1996
Cumberland County Courthouse
Register of Wills Office
One Courthouse Square
Carlisle, PA 17013-3387
Re: The Estate of Dorothy I. Watchorn
Your File No.: 1996-00079
Our File No.: 17473-0001
Q~ ~ :0:0
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are the
Dear Sir/Madam:
Enclosed for filing on behalf of the Estate
following documents:
1. Two Pennsylvania Inheritance Tax Returns.
2. An Inyentory of Real and Personal Estate.
3. A Status of Administration Report.
SCOff A. 00UlD
A08I:AIO IiMI
IIAIAH",~
DOHA&.D .. KAUl'MAH
MCHAn A. "tullY
~fIt"'.MVt
jAWtl. fWfZ
CANtutC.NAAIOfoj
SHARON II. ,"AAfON
CHUOHO ". PHoU4
J()kAfH......H.AUDO
8"UCt R IPCU
CNtOl.A lil[lNO!JA
CAIH[A1Htt......ftAS
DlRRICK P 'Il'I\..L.IAM5O
Also, enclosed is a check in the amount of $25.00 in payment
of your filing fees.
Thank you for your assistance in this matter.
Very truly yours, ,LL-
\ ~..J ,(L~
Stephanie Kleinfelter
Estates and Trusts Paralegal
SK/lmk
Enclosure
cc Robert Watchorn, III
Kathryn W. Hearn
- v/-3
I ~ .
R1tV-1547 EX AFP 112-95*
CotItQNW[ALTH Of PENHSYlVlHlA
DEPARf'-:HT Of REYEMJE
BUREAU Of INDIVIDUAL "XES
DEPf. 211I'11
HARRISBURG, Pi 111ll"0601
(it--
ACN 101
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIDNS AND ASSESSHENT OF TAX
DATE 08-12-96
01-24-96
FILE NO.
COUNTY
CUMBERLAND
HOTE. TD INSURE PROPER CREDIT TD YDUR ACCOUNT. SUBHIT THE UPPER PORTIDN OF THIS FDRH WITH YOUR TAX
PAYHENT TD TNE REOISTER OF WILLS. HAKE CHECK PAYABLE TD "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
JEFFRY W JAMOUNEAU
MCNEES ET AL
PO BOX 1166
HBG PA 17108
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Anount R..lttad
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
ifilj:is4i-ix-"i:ii-iiZ':9SY-NCificE""lWYtiHiiiifANCi-YAX-A-PPiiA-isEHENT-,--m.-ciiiANCi-iiFimm-----------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WATCHORN DOROTHY I FILE NO. 21 96-0079 ACN 101 DATE 08-12-96
If an assessment was issued previously, lines 14, 1S and/or 16, 17 and lS.will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
IS. AMount of Line 14 at Spou..l rat. lIS)
16. AMount of Line 14 taxabl. at Lln..l/Claas A rat. (16)
17. Anount of Line 14 taxabl. at Collat.ral/CI... 8 rat. 1171
18. Principal Tax Dua
TAX CREDITS:
PAYHENT
DATE
04-24-96
TAX RETURN WAS' (X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Rool eabto tSchodulo AI (11
2. Stocko end Bond. (Schodulo BI 121
S. Clo.oly Nold Stock/Portnor.hlp Intoro.t ISchodulo CI 151
4. Hartg.gal/Not.. Racelvabl. (Schedula DJ (4)
5. Cash/Bank Deposlts'Hile. Parlonal Property (Schedul. EI 151
6. Jointly Owned Propa~ty ISchadula F) (6)
7. T~~.fa~' ISchedul. C) (7)
a. Total A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune~al Expense./Ad.. Co.ts/Mllc. Expense. CSchedule H) (9)
10. Dobt./Hortgogo Llobllltlo./Llon. ISchodulo II 1101
11. Totol Doductlon.
12. Het Value of Tax R.tu~n
13. Cha~ltabl./Cove~n~ental Bequelts CSchedul. J)
14. H.t Value of E,tat. Subject to Tax
NOTE:
RECEIPT
HUHBER
AA1l2767
DISCDUNT 1+ I
INTEREST I-I
458 . 16
( I CHANGED
,00
156.738.13
.00
.00
1.177.27
.00
.00
(BI
157.915.40
3.288.52
1.483.00
1111
1121
1151
1141
4,771 ~?
153.143.88
.00
153.143.88
.00
153.143.88
.00
.00
9.188.63
.00
9.188.63
X .00.
X .06.
X .15.
I1BI
AHOUNT PAID
8.705.02
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
PAYMENT MUST BE MADE BY 10-25-96..
9,163.18
25.45
.00
25.45
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAH tl. NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDn" ICRI. YDU HAY BE DUE
A REFUND. SEE REVERSE SIDE DF THIS FORH FOR INSTRUCTIDNS.1
RESERVATION I
PURPOSE Ot'
NOTJCEI
PAMNll
.
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E.t.t.. of decadent. dyIng on or bafor. Daca~ar 12, 19.2 -- If any future Int.r..t In the ..t.t. I. tren.f.rr.d
In po.....lon or enjo~.nt to Cl... . (collat.r.l) b.neflcl.rl.. of the d.c.dent .ft.r the ..plratlon of any ..tat. for
llf. or for y.ar., the C~a.lth her.by ..pr...ly r...rv.. the right to appr.I.. and a.,... tran,'.r Inh.rltanca T....
.t the lewful CII" . Ccoll.t.r.l) r.ta on any .uch futurl Int.r..t.
To fulfIll the r.qulr..ents of S.ctlon 21~O of the Inh.rltanc. and E.t.t. T.. Act, Act 22 of 1991. 72 P.S.
Section Z1~D.
Detach the top portIon of thl. Notlca and .ub.lt with YOOr p.y.ent to the R.gI.t.r of WIlls prlntad on tha r.v.r.a .Id..
u..... chack or ~y order paYlbl. tOI REGISTER OF HILLS I AGENT
All plyaentl r.c.lvld .h.11 flr.t b. .ppll.d to any Int.r..t which ..y b. due wIth any r...lnd.r appll.d to the t...
REFUND (CA)I A r.fund of . ta. cradlt, whIch w.. not r.que.t.d on the Ta. R.turn, ..y b. r.qua.t.d by co~l.tlnl an -'ppllc.tlon
for R.,und of Penn.ylvanl. Inherltanc. ~ Elt.t. Ta." (AEY-lSIS). Appllcatlonl .r. av.llabl. .t thl Of,lc.
0' thl A.,I.t.r of WIll., eny 0' the 25 R.venue DI.trlct Of'lc.., or by calling the 'Plclal 2~-hour
anlwarlng ..rvlc. nuabar. for 'or.. ordlrlngl In P.nn.ylvanl. 1-100-562-2050, outlld. P.nn.ylvanl. and
wIthin loc.l H.rrllburg .r.a (717) 717-1094, TOOl (717) 772.2252 (H..rlng 1~.lrad Only).
DBJECTIONSI Any p.rty I" I"t.r..t not .atl.fl.d with the .ppr.I....nt, allowanc. or dl,allowanc. of dlductlon., or .......ant
of ta. (IncludIng dllcount or Int.r..t) .. .hown on thl. Notlc. .u.t obJ.ct within .Ixty (60) d.y. 0' r.c.lpt 0'
thh Hotlc. bYI
AOIIIN
ISTRATlVE:
CORRECTIONSI
DISCOUNT I
PENALTY I
INTEREST I
--wrlttan prot..t to the PA D.p.rt..nt 0' R.V.nul, lo.rd 0' App..I., D.pt. 211021, H.rrl.burg, PA 1712'-1021, OR
--.llctlon to hava thl ..tt.r d.taraln.d at audit 0' the account 0' the Plr.onal r.pr..antatlv., OR
"appaa. to the Orphan.. Court.
Factu.1 .rror. dl.coVlr.d on thl. ........nt .hould b. .ddr....d In writing tOI PA D.part..nt 0' R.v.nu.,
Bur.au 0' Indlvldu.l T...., ATTNI POlt A.......nt R.vlaw unit, D.pt. 210601, HarriSburg, PA 17121-0601
Phone (717) 7'7-6505. S.a p.g. 5 0' the booklat "In.tructlon. 'or Inh.rltanc. T.x R.turn 'or a RI.ldant
Oac.dint" IREV-ISOI) for an ..planatlon of .~Inl.tr.tlv.ly corr.ctabl. arror..
I' any t.. due I. p.ld wIthin thr.. (51 c.l.ndar .onth. .ft.r the d.c.dant'. d..th, . 'Iv. p.rc.nt (SXI dl.count of
the te. peld I. allow.d.
Th. ISX te. aana.ty non-plrtlclpatlon penalty I. coaput.d on the tot.1 of the t.. and Int.r..t .......d, and not
p.ld b.'Or. Janu.ry .', 1996, the 'Ir.t day aft.r the .nd a' the t.x aan..ty p.rIOd. Thl. non.partlclpltlon
pen.lty I. apPI.labl. In thl .... .ann.r and In the the .... tl.. p.rlod a. you would .pp.al the tax and Int.r..t
that ha. b.en .......d .. Indlc.ted on thl. notlc..
Int.r..t I. ch.rged blllnnlng with 'Ir.t d.y of d.llnqu.ncy, or nine (,) .onth. end on. (1) d.y 'roe tha data 0'
da.th, to thl d.t. 0' paYllnt. T.... whIch baca.. dlllnqu.nt b.for. January 1, 1982 b..r Int.r..t .t the r.t. of
.1. (6%) p.rcent p.r annua c.lculat.d at a d.lly r.t. 0' .00DI6~. All ta~.. which b.c... d.llnqu.nt on .nd a't.r
Janu.ry I, 1912 will b..r Int.r..t .t a rat. which will vary fro. cal.nd.r y.ar to cII.ndar y.ar with th.t r.t.
announc.d by the PA Dapart.ant 0' R.vanu.. Th. appllcabl. Int.rl.t rat.. 'or 1982 through 1.96 arl:
'!!!! Int.r..t R.t. Dally Int.rllt factor !!!! Int.r..t Rat. Dally Int.r..t raetor
1912 ZU .00050\' 1'111 .~ .000247
1915 lOX .00045' 1911-.991 1l:C .000101
191~ IU .000501 1992 .~ .0002,.7
1915 U~ .000556 199,).1994 1~ .000192
1916 IU .00027,. 1995-1996 .~ .000247
. "-Int.r..t I. calculat.d .. 'ollow'l
INTEREST . BALANCE OF TAX UNPAID X NunBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny HoUc. "suad .ft.r the ta. b.co... d.lInquent will r'l1.ct an Int.rllt calculation to 'lft.en CIS) dly.
b.yond thl d.t. of thl .......ant. I' pay..nt I. .ad. a't.r the Int.r.st coaputatlon data .hown on thl
Notlca, .dditlonal Int.rut "".t b. c.lcul.t.d.
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~ FILE 'l1fIS REl'ORl' W1'llIIN 'lW YEARS OF DATE OF DFA1lI RE&JU)miS OF 1ltE STAlUS OF 1ltE
ESTATE. IF ESTATE IS tm' CXK'lEliD, FILE A 6.12 FORM YEARLY UN1'IL W<<'lEl'IOO.
STATUS REPORT UNDER RULE 6.12
Name of Decedent I
Dorothy I. Watchorn
Date of Deathl January 24, 199~___
Will No. 1996-00079
AdmIn. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the follow.lng with respect to completion of
the administration of the above-captioned estatel
1. State whether administration of the estate ls completel
Yes X No__
2. If the answer is No, state when the personal
representative reasonably belieyes that the administration will be
complete I
J. If the answer to No. 1 is Yes, state the followingl
a. Did the personal representative file a final
account with the Court? Yes No X
b. The separate Orphans' Court No. (if any) for
the personal representative's account iSI
c. Did the personal representative state an
account informally to the parties in interest? Yes No X
Executors are the sole beneficiaries
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' C,ourt and may be attached to this report.
Datel o'{/;c, t9L
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RolXlrt W,ltchom. III
Name (Please type
350 RCtJent Stn..~t
Cll11(J IIi 11, PA 17011
Address
Kolthryn 1II. llearn iClC~
or print)
21 CI.flln PI.co
Newton. MA 02160
1117 I 237-5220
Tel. No.
CdpacitYI x
Personal Representative
_Counsel for personal
representative
(MAHrrmt/AH3)
nW-27
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H"",U..UIIO. PA 1710.