HomeMy WebLinkAbout96-00499
No. 21 - 96 - 499
Estate of
BETTY J. FULFER
. Deceased
DECREE m' IJROnATE AND GRANT 01: LETTERS
AND NOW JUNE 25. 19~, in considcrUlion or the petition on
the reversc side hereor, satisrnclory proor having been presented berore me,
IT IS DECREED thntthe inMrumeut(s) daled December 12, 1994
deseribed therein be admilted to pro bale and filed or record as the last will or Betty J. Fulfer
and Lclters Testamentary
nre hereby gran led 10 Curtis Fulfer
7;P,t/'. ~.~::: t':':. fJm&{}1
MARY C. LEWIS
Michelle R. Calvert #65188
FEES
Probate. Lelters, Etc. ......... $ 235.00
Shorl Cerlificntes(S ) .......... $ 15.00
Renunciation ................ $
x-pages $ o.UU
JCP TOTAL _ $ 28~:8g-
Filed ........ ~~!'!~. ?5....) ~.9.~ . .... ..... .
o.~-&-o;L~ pL<:b.r..-t<- r<- ()a~oI '1-//. 9(
ATTORNEY ISup. Ct. 1.0. No.1
200 North Hanover street
carlisle. PA 17013
ADDRESS
(717) 243-5551
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LAST WILL AND TESTAMENT OF BETTY J. FULFER
FOURTH
Should my brother-in-law, CURTIS FULFER, predecease me or
die on or before the sixtieth (60th) day following my death, then
I give, devise and bequeath the rest, residue and remainder of my
estate together with all insurance proceeds thereon of whatsoever
nature and wheresoever situate to my son, JASON E. FULFER,
providing that he survives me by sixty (60) days. It is further
my desire that my personal representative, after consultation
with any heir or heirs of mine who survive me, and in his, her or
its own discretion, choose such articles from my tangible
personal property (exclusive of cash, stock certificates, bonds,
~~ and all other tangible evidences of intangible personal property)
~\as he, she or it believes will be useful to such heir or heirs or
, ~:::~;:::t:' '::,::' o,or v ,::r o:r 0::::'::' h:::' t:1 :::: v.:ro:uo:
< ~I articles to such heir or heirs or among such heirs in equal or
\~
unequal shares as determined by the further exercise of his, her
or its discretion, provided no other heir objects to the
distribution. All tangible personal property not so distributed
is to be sold, either publicly or privately, by my personal
representative, adding the proceeds of such sale or sales to my
residuary estate and to be disposed of in equal shares among my
surviving heirs after payment of my estate debts, taking into
account the tangible personal property otherwise provided to
them.
It is also my desire that my son, JASON E. FULFER, if
he is the heir to the remainder of my estate, be given the
GRIFFIE & ASSOCIATES
ATTOHNCYS AT LAW
200 NORTlt HANoveR STREET
CARLISLE. PA 17013
PAGE 3 OF 8
14 NORTH MAIN STREET
SU ITE 307
CHAMBER58URG. PA 17201
LAST WILL AND TESTAMENT OF BETTY J. FULFER
opportunity to take distribution of any real property which I may
own at the time of my death "in kind", should he so desire.
FIFTH
If it is necessary to appoint a Guardian for one or more of
my children, then I nominate, constitute and appoint my brother-
in-law, CURTIS FULFER, as Guardian of the person and property of
each of my children who require a Guardian. If CURTIS FULFER, is
unable or unwilling to serve as Guardian, I nominate, constitute
and appoint uy aunt, ALICE COOPER, to serve instead.
I direct
that no Guardian shall be required to give or post bond for the
faithful performance of the Guardian's duties in this or any
other jurisdiction.
SIXTH
Any devise or distribution under this Last Will and
Testament exclusive of the devise of my son, JASON E. FULFER, set
forth in paragraph 2(e), which is payable to any beneficiary who
may be under thirty-five (35) years of age or, in the judgment of
my personal representative, mentally disabled, shall be held in a
separate trust by my personal representative as trustee until
such beneficiary reaches thirty-five (35) years of age or during
such period of disability.
In the case of a beneficiary under
thirty-five (35) years of age, the Trustee may distribute up to
one-third (1/3) of the then remaining principal and accumulated
income on the request of the said beneficiary, at or after
attaining twenty-five (25) years of age; and one-third of the
then remaining principal and accumulated income on the request
GRIFFIE Be ASSOCIATES
ATTORUCV5 AT LAW
200 NORTH .~^NOVER STRtET
CARLISLE. PA 17013
PAGE 4 OF 8
14 NORnt MAIN STREET
SU ITE 307
CHAMBERSBURG.PA 17201
LAST WILL AND TESTAMENT OF BETTY J. FULFER
of the said beneficiary, at or after attaining thirty (30) years
of age; and up to the entire remaining balance of principal and
accumulated intere~t at or after attaining thirty-five (35) years
of age.
During the term of any trust created pursuant to this
Paragraph, the Trustee is authorized to expend and apply so much
of the net income and principal of each such trust as the Trustee
shall consider advisable for the health, maintenance, support,
and education (including college education, undergraduate and
graduate) of each such beneficiary until he or she attains 35
years of age, or until all such amounts are paid out of trust. I
direct that no Guardian shall be required to give or post bond
the faithful performance of the Guardian's duties in this or
other jurisdiction.
SEVENTH
I grant my personal representative the following powers in
addition to and not in limitation of such powers as my personal
representative shall hold by law:
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b)
join
To
in
corporation,
partnership,
any
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto;
to deposit investments under agreements and pay
GRIFFIE 8< ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE. PA 17013
14 NORTH MAIN STREET
SUITE 307
CHAM8ERS8URG. PA 17201
PAGE 5 OF 8
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LAST WILL AND TESTAMENT OF BETTY J. FULFER
assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of
shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal, without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
~
intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, raal or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
zoo NORTH IlANoveR STREET
CARLISLE. PA 17013
PAGE 6 OF B
14 Nonni "'''IN STnCET
SUIT[ 307
CHAMBERSBURG. PA 17201
LAST WILL AND TESTAMENT OF BETTY J. FULFER
interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the
liability of such beneficiary.
NINTH
I nominate, constitute and appoint my brother-in-law, CURTIS
FULFER, as Executor of this my Last Will and Testament. In the
event my
brother-in-law is deceased, unable or unwilling to
serve or shall cease to serve for any reason whatsoever, then I
nominate, constitute and appoint my aunt, ALICE COOPER, as
personal representative of this my Last Will and Testament. I
direct that my personal representative shall not be required to
give or post bond for the faithful performance of his, her or its
duties in this or any other jurisdiction.
It is my specific
instruction that my brother-in-law, CURTIS FULFER, shall be
compensated in the amount of one hundred ($100.00) dollars, per
month, for the handling of my estate affairs, as long as he is
required to serve as Executor of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand to this my
Last Will and
"J,t- ",)1 /VL
WITNESS:
l ' '.
'/y'd J:!
Testament this
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day
of
, 1994.
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BE T J .' FUL~'ER
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GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE. PA 17013
14 NORTH MAIN STRtET
SUITE 307
CHAM8ER58URG, PA 17201
I
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PAGE 8 OF 8
LAST WILL AND TESTAMENT OF BETTY J. FULFER
APPIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
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and - nt,lliA 7. f<~,..- '.hN(... , the
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WE, . r',/") ! 1/(_
witnesses whose names are attached to the foregoing document,
being duly qualified according to law, do depose and say that we
were present and saw Testatrix sign and execute the instrument as
her Last Will and Testament; that she signed willingly and that
she executed it as her free and voluntary act for the purposes
therein expressed; that each subscribing witness in the hearing
and sight of the Testatrix signed the Last will and Testament as
witnesses and that to the best of our knowledge the Testatrix was
at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
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Sworn
affirmed
subscribed
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before
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and
me
or
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and to"~ ),1.
day of
this
, 1994.
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GRIFFIE Be ASSOCIATE5---.-'--~:"_~-,~-", ..,1
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
14 NORTH MAIN STREET
SUITt 307
CHAMBERSBURG,PA 17201
PAGE 10 OF 8
COMMONWEALTH Of PENNSYLVANIA
COUNTY Of CUMBERLAND
u:
CUH'I'IS W. FUI,FEll
occordin9 10 low, d.polOs and ..ys Ihot h. is tho Executor
01 tho Estat.. of Bet t y J. Fu) fer
lat. of _.l'!l_nn -1:.~wnsl.!..iJ~.._ ._ _ , Cumb.rland County. Pa., d.ceas.d and that the
within is an invenlory mad. by Curtis W. Ful(0r ,th. said Executor
of the .ntire ostat. or said d.c.d.nt. consistin9 or all the p.rsonol prop.rty and real .stat.., nc.pt real .stat.. outside
the Commonwealth or P.nnsylvania. and that th.. li9uros opposit.. each item or tho Inventory r..pr...nt it'. fair value
as of tho date or d.c.d.nt's dealh.
b.in9 duly
sworn
.nd .ub.crib.d b.for. m.,
~~ Ai "aof::!!':mlnial,O'O,
19
609 East Keller street
Mechanicsburg, PA 17055
Add,."
Date of O..ath
13
1996
June
Manth
Doy
Vur
INSTRucnONS
I. An inv.ntory must b.. fiI..d within throo months aft.r appointm..nt of p.rsonal r.pr....ntative.
2. A suppl..m..nt inventory must b. fiI.d within thirty days of discov.ry of additional a..ets.
3. Additional shoots may b.. altach.d as to personalty or r..lty
4. Soo Article IV, Fiduciarie. Act of 1949.
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COMPR01\IISE TAX AGREEMENT
A Compromise Tax Agreement is hereby offered this 7th day of April, 1997. by the
Pennsylvania Dep<lrtment of Revenue, hereatier the "Department". to personal representatives,
herealler the "Representatives". of the Est<lle of Belly J. Fulfer, late of Cumberi<lnd County.
Pennsylvania, and who died on 13th d<lY of June, 1996, (File No. 2196.(499).
TO WIT:
The Department has offered to compromise the tax due on all future interests in the
above estate where the tax rate could nol be established with eenainty for the amount of
56,073.40.
The Representatives have <lecepted the Compromise Tax amount of 56.073.40, and
The Represent<ltives h<lve agreed 10 pay the above Compromise T<lX amount. plus any
applicable interest. within sixty (60) days of the date of acceptance of this ~(Cement. <lnd ~.
~:~ 'r:, .:-'
The Representatives hereby authorize the Depanmentto apply to the above Compromise
Tax, any and all existing Pennsylvani<l Inheritance and/or Estate T<lx Credits in excess .01' the
inheritance tax due III the above estate on all current interests as well as on all futurej.olerests
where the tax rate has been established with cenainty, and d:l
The Depanment agrees that payment of the above Compromise Tax in full. iJic)uding
applicable interest. within sixty (60) days of the date ofaceeptance of this Agreemenl;wiII
constitute full payment of all inheritance tax otherwise due on the transfer of the future interests
considered in this Compromise Tax Agreement and. consequently, no additional assessment wiII
be issued. and
This offer is made subject to the condition that <lcceptance thereof must be received by
the Depanment withinthiny (30) days of receipt of this Agreement by the duly authorized estate
Representatives reponed on the Pennsylv<lni<l Inheritance Tax Return.
The Repr:Bf:~vr hereby <lcceptthe r.bove ofti~r and agree to the tenns thereofthir
IJ sl- day of ' 19.9.1-.
Accepted for the Department of
~enue:
~ 9/)/.7&!?.~~ 14.
Director r :?tt97
Ilure<lu of Individual T<lxes
Aceepled for the Estate:
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lilt '("ie'
id ,,(....,<.t"..l;;)
(Representative)
;-~q HoRM-
Trust Y<lluati'6n Speci<llisl
j1-1,rlvLt f (~f"J f'f'1
(Representative)
4.7.97
S.IT:IN1I37
PC03:JH: I 70
n U-o A./ l5'/7.t
RZGI.57L!/( ()F witt.!"
please apply credit of $5 684 31 1 ddi
, . , p us a tional discount, to future
interest tax.
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Griffie & Associates
ATTORNEYS AND COUNSELORS AT lA\\!
100 NllKlIIIW,OVIK ~'Kll1
CARlISlL "[NNS,"L VANIA 1711I1
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Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
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COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
IJrH:RlTAHCE TAX DIVISION
DEPT. :'0601
tWUUSItRG, PI 111:1-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSE~ENT OF TAX
mCHELLE R CALVERT ESQ
200 N HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
.
1IO.lJ4'O II' cu..u
,\pril 7, I ()<J 7
Betty I. Fulfer
June 13,1 <J<J(,
21 ()(j-()4l)<J
Cumber land
!OI
ADount R_H t..t
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
Register of I;ills
Cumberland County Courthouse
Carlisle, P'\ 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE"v:i5,,-j-EiCiiFii-nZ:96T"Nci'ficE--OF-YNHEiiiTANCE-YAX-XP"PRAisEifENi'-,--,m.-OWANCE-ifR"-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF Betty J. Fulfer FILE NO. 2196-049<) ACN 101 DATE 4-7-<)7
TAX RETURN WAS, ( ) ACCEPTED AS FILED
( XI CHANGED See'\ t tached
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: Original
1. R..l Est.t. (Schedule AJ (1)
2. Stocks and Bond a CSch.oule OJ (2)
3. Clo..ly Held stock/Partnership Int.r.at (Schedul. C) (3)
4. Hartgag..IHot.. Receivable (Schedule DJ (4)
5. Caah/Bank Deposits/Hisc. Persan.l Property (Schedul. EJ (5)
6. Jointly Owned Property (Schedul. f) (6)
7. Tran.fers (Schedul. G) (7)
8. Tot.1 A...t.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fune..al Expens../Ad.. Coats/Hisc. Expenses (Schedule H) (9)
10. D.bts/Hortg.g. L1sb111t1.s/L1.ns (Schadul. II (10)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governnent.l aequests (Schedule J)
14. Het Value of Est.te Subject to Tax
1n6 on 0n
1 6P.7 ry"
I 21 . q 'in . n4
130.R7
n nn
(SI
45,485.48
1::; :;')q l.dl
IllI
112)
113)
114)
NOTE: To insure proper
credit to your account,
sub.it the upper portion
of this for. with your
tax pay...nt.
7ryp' 474 1 'i
(,1 nl1 Ory
1(,7 I,(,n ry1
1(,7 6(,n ry1
If an assessment was issued previouslY, lines 14, lS and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
IS. A.aunt of Lin. 14 at Spousal rat. C1S)
16. Anount of Llne 14 taxable at Lin..l/Cl.ss A rat. (16)
17. Anount of LJn. 14 taxable at Collat.ral/Cla.. 8 rat. (17)
18. PrincJpal Tax Du.
NOTE:
TAX CREDITS:
I PAYMENT
DATE
<)-~-<)6
RECEIPT
NUMSER
Ail 146(,97
DISCOUNT I')
INTEREST 1-)
450.71(+)
X .00.
In ry16 P.7x.06=
~.nno.nOx.l5=
I1S)
,,"OUNT PAID
14,247.81
';;.'::-Credit plus additlOI1<.11 discount i!lay be
Clpplied to Compromisl' L1X AU; 102.
I TOTAL TAX CREDIT I
BALANCE OF TAX DUEl
I INTEREST AND PEN. :
. TOTAL DUE I
614.21
.9 . 4nn . nn
Q nl '1 "',
!4.on~.52
-;:-.;;-5 t 6B4. 31 (r.
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIOHAL INTEREST.
I IF TOTAL DUE IS LESS THAN 'I. NO PAYMENT IS REOUIRED.
IF TOTAL DUE IS REFLECTED AS A .CREDIT" ICRl. YOU MAY SE DUE
'DI=~llNn 0::1=1= A':V~Ac;.,: T
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RESERVATIOH:
E.tet.. of o.c.dent. dying on or ~for. D.c~r lZ, 1912 .- If any future Int.t..t In ~ ..tet. I. trtn.f.rred
In pa....llon or ..,jo)'llll"lt to C18.. I (col18t.nl) blMflclerl.. of the decedent eft.r ttM ,xplntlon of MY ..tet. for
11f. or for y..r., the coeeonwealth hereby expr...ly r...rv.. the right to eppral.. end ...... trtn.f.r I~rlt8nce Tax..
at the lawful Cia" I (coUat.nll) rate on any such future Int.r..t.
PURPOSE OF
NOTICEJ
To fulfill the tequlr...nt. of SectIon Z140 of the Inherltanc. and E.tat. T.x Act, Act Z2 of 1991. 7Z P.S.
S.ctIon Z140.
PAYttDf1':
!Mtech the top portion of this Hotlce and subIIlt with your pa'/1llftt to ttM bghtar of WIU. printed on the r.var.. Ildl.
u".. c:heck or RMy ordar payable to: REOISTER OF MILLS. AGENT
All paywlftt. r.c.lved shall first be applled to any Int.r..t which MY be 0... ..Ith MY r...lnder epplled to the tu.
REf\IfD (CAll A tlfund of . tax crlMllt, which .... not r.....tlMl on the T.. R.turn, ..y be r~.ted by COIIPl.tlng an -appllC8t1on
for R.f\rd of Penn.ylvanla tntMrltanc:e end Estate Tax- (REV-UU). AppllC8tIon. .r. .vaUebl. at the Offl-=-
of the RlGht.r of WUb, any of thI Z3 A.vlt'llM Dhtrlct Offlc... or by -=-l1lng the weelel Z4-hour
an....rlng servIce ~r' for far.. ord.rlngl In Pennrylvenla 1-100-36Z-Z050. out.ld. Pann.ylvenl. end
within local Harrisburg ar.. (717) 787-1094, TOOl (717) 77Z-ZZSZ (Hearing t~.lred Only).
OBJECTIONS: Any party In Int.r..t not .atltfled ..Ith the appral..-.nt, .llowanc. or dlsallowanc. of dedUction., or ......eent
of tax (Including dlscDU1t or Int.r..t) .. shown on thlt Notice su.t DtIj.ct within Ilxty (6D) day. of r.c.lpt of
this NoUce bYI
--written prot..t to the PA o.part.ent of R.venue, Joard of Appeal., Dept. ZII0Z1, Harrl.burg, PA 171ZI.I0Zl, OR
...Iectlon to have the ntter d.t....I~ .t audit of the IICCOU1t of the personal r~tI.ent.tIv., OR
"-eppeal to the Orphan.' Court.
AllltlN
tSTRATIYE
CORRECTIONS I
Factual .rrOrl dlscov.rad on thi. ..........t shoUld b. addr..MeI In ..rlUng to: PA o.p.rbent of R.v--..e,
Bur.eu of Indlvldu81 Tax.., ATTH: POlt A.s....-nt A.vl... unit, Dept. Z10601, H.rrlsburg, PA 171ZI-0601
Phone (717) 717-6505. Sa. peQa 5 of the bookllt -Inltructlon. for trlMrJtanc. Tax A.turn for a A..ld."t
Decedent- (REV-lS01) for an axplan.tlon of adalnlstt8tlvelY correctBbl. .rror..
DtSCDIMTI
If .,y tax dI.M 11 paid within thr.e (]) C11lend.r .onth. aft.r the decacMnt'S d..th, . flv. percent (n) dlscOl.Flt of
the tax p.ld I. allOMld.
PENAL TV I
n- 1.5% tax ..,..ty non.puUclpeUon panelty It C08lPUted on thI totel of the tax and Inter..t ......ed. and not
p.ld before ~rY 11, 1996, the first dey aft.r ttM Met of the tax ..,..ty plIrlocI. this non.p.rtlclpetlon
panel tv it appqlabl. In ttM .... I18t'n8r and In the thI nee tI.. plIr loci at you would appe.l the tax and Int.r..t
that hat been .....MeI .. Indicated on \hit noUce.
tKTtREST I
Int.r..t .. chargM beglmlnQ ..Ith flr.t day of dtI11nqvenc:y, or nlna (,) aonth. end OM (1) day frOll the det. of
d..th, to the date of pa~t. Tax.. which ~ delinquent bafor. J~rY 1, 1982 ba.r Int.r..t .t the r.t. of
.1_ (6%) plIrcant plIr annua calcul.ted .t a dally rat. of .000164. All ta... which bee... d.llnquent on and .ft.r
January 1, 191Z will b.ar Intu.st .t . rat. which ..111 very frOll calendar y..r to c.lend11r y..r ..Ith thet rat.
announced by the PA o.p.rt.ant of R.v~. The .ppllcabl. Int.r..t rat.. for 191Z through 1997 .r.1
!!!! Int.ralt Aat. Oally Int.ralt FltCtor !!!! Tnt.ra.t Rat. Dally tnt.r..t F'ec:to,.
1912 20X .aaoS41 1917 9X .OaaZ47
1913 lOX .aa0431 19&8-1991 IU .000301
19.. lU .000nl 1992 9X .0OOZ47
19I5 13X . DODS56 1993.I'J94 7X .000192
1986 lOX .000Z74 1995-1997 9X .000247
-.Inter..t I_ calcul.ted .. followlI
INTEREST 2 BALANCE OF TAX UNPAID X KUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any HotIc. ItIUed .ft.r the tax beco... d.llnquant ..Ill r.fleet en Int.rut calculation to flit"" U5) d.YI
beyond the data of the ........"t. If paywlftt It ead8 aft.r the Int.r..t ~tetlon date shown on the
Hotlc., eddltlonal Int.n.t ....t be ~Icul.tad.
II, ~.nl'''1
.
,,~..~~.~..
:~~;t.j;;'
. COMMONWEALTH OF PENNSYlVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.2B0601
HARRISBURG. PA 1712B.0601
DECEDENT'S NAME
..
, INHERITANCE TAX
\ EXPLANATION
OF CHANGES
FILE NUMBER 2196-0499
Ilutty J. Fulfer
.
ACN 101
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
nle tax due on 011 current interests is reflected on the attached
InheritaDce Tax AOReSOtlenl. Tile tax due on n11 future intcrellt uncertain-
ties is covered on the ottached coopromise tox Vroposol.
NET ESTATE $167,460.23
LESS: JOINT PROPERTY Q 6% $ 13&.87
TOTAL t1Oll-l'ROBATE BEQUESTS 136.67
NET PROBATE ASSETS $167,323.36
LESS: SPECIFIC 6EQUESTS Q &7. 10,100.00
,
SPECIFIC BEQUESTS Q 15l: 56,000.00
TOTAL BEQUESTS - 6& ,100.00
RESIDUE SUBJECT TO COMPROlllSE 101,223.36
TAX SUMMARY
TAX Q 67.
JOlllT PROPERTY
$ 136.87
TOTAL @ &X
10,1011.00
$10,236.87
SPECIFIC BEQUESTS
TA.'{ Q IS:
SPECIFIC BEQUESTS
$56,000.00
--- .--.---..--..-.---.....---.-.---.-
___',__ PAGE ._._ ___
TAX EXAMINER, n
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PAYKEN' :
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Detach the top portlan of this Hotlc. and lubalt with your pay..nt ..da payable to the n... and addr...
prlntad on the ravar.. ,Ida.
If REStDEN' DECeDEN' .aka chack or lion.., ordar payabla tal REGISTER OF WILLS, AGENT.
If NON-RESIDENT CEeEDEN' ..ka chack or aona., ordar payable tOI COHHONWEALTH OF PENNSYLVANIA.
REfUND eCRJI A r.fund of . ta. cradlt, which wa. not raqua.tad on the TaM Return, ..y b. raqua.tad by cD.platlng an
"Application for R.fund 01 Penn'''lvanla Inherltanca and E,tat. rax" (REV.1113). Applications at. avallabla at
the Of'lc. of the Ragl.tar 01 Willi, any of the 23 Rav.nu. District Dfflc.. or fro. the DIP.r'..nt'. Z~.hour
anlwarlng ..rvlca nuebar. for fora. ordarlngl In P.nn.~lvanl. 1-800-36Z-2050, out.ld. P.nn.~lv~la
and within loc.l H.rrl.burg .r.. (717) 787-80", fDDI (717) 77Z-Z252 (H..rlng J.palr.d onl~).
REPLY TOI
DISCOUNT:
PENALTY,
IHTERESTt
Qu..tlon. r.g.rdlng .rror. cont.ln.d on thl. not Ie. .hould b. .ddr....d to: PA D.p.rtlent 0' R.venu., Bur..u
0' Indlvldu.1 T...., ATTHI Post A.......nt R.vl.w unit, Dept. 210601, Harrisburg, PA 171Z8-0601, phon.
(717) 787-6505.
If an~ ta. due I. paid within thr.. (3) cal.ndar lonth. a't.r the d.c.d.nt.. d..th, . flv. percent (5~) dl.count
0' the ta. paid I, allow.d.
Th. 15~ t.. a~..t~ non"partlclpatlon p.nalty I. co.puted on the tot.l 0' the ta. and Int.r..t .......d, ~ not
p.ld b.for. January 18, 1996, the 'Irst da~ aft.r the .nd of the te. a~.sty p.rlOd.
Int.r..t I. charg.d b.glnnlng with first da~ of d.llnqu.nc~, or nln. (9) eonth. and on. (1) d.y 'roe the dlt. 0'
d.ath, to the data of pay..nt. T.... which b.ca.. d.llnqu.nt b.for. J.nu.r~ 1, 1982 b..r Int.r..t at the r.t. 0'
sl. e6~) p.rc.nt p.r annul calculat.d at a d.ll~ rat. 0' .000164. All t.... which b.ca.. d.llnquent on ~ ,'t.r
Janu.ry 1, 191Z will bl.r Int.r..t at . ratl which will v.r~ 'roe c.l.ndar ~.ar to c.llnd.r ~I.r with th.t r.t.
announc.d by thl PA DIP,rt..nt 0' Rlv.nul. Thl appllcabl. Int.r..t rat.. for 1982 through 1997 .rl~
Ylar
Int.r..t Rat. Dally Int.r..t F.ctor
Internt R.t.
D.lly Jnt.r..t F.ctor
Y.ar
191Z ZOiC .000~ftl 1987 'X .0002U
1981 16iC .000ft38 1988-1991 11% .oonol
1914 ll~ .000301 1992 'X .0002U
)98S niC .00n56 199)-1994 7X .000192
1986 )0;( .000Z74 1995-1 "7 OX .DOGZU
ulnt.rnt Is c.lculated .. 'ollowll
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..u.d ,'t.r the t.. b.co... d.llnqu.nt will r,'I.ct an Int.r..t cftlcul.tlon to fl,t..n (15) d.~.
b.~ond the dlt. of the ........nt. 11 pay..nt Is .ad. aft.r the Int.,..t coaputaUu.. ;~,tll shown on thl
"otlca, additional Int.r..t IrUst b. calculat.d.
nc;
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PAMMJ.
DetKh the top portion of thlt MoUe. and subalt with your pIIPant ..d. pllvabl. to the n... Met add"'''
printed on the rayar.. .Id.,
If RESIDENT DECEDENT ..k. chack or ~.Y order pllvabla teu REGISTER OF WILLS, AGENT. .:.J
If NON.RESIDENT DECEDENT lI.k. check Dr .oney order paYable tOI COHHONWEALTH OF PEHNSVLVANtA1
t',)
\C
REFUND (CR)I A r.fund 0' II tllM credit, which WII. not requ..ted on the rllM Return, aay ba requa.ted by caapl.tlng en
"Application for Refund of Pann'Vlvanla Inheritance and Eltet. ,.." (REV-ISIS). Appllcatlonl ara avall.bl. at
the OffiCII of the Regl,te.. of Wills, any of the ZS A.v~. DI.trlct offlc.. Dr frail the aIPert.ent', 24-hour
answering .ervlce ~r. for far.. ordering: In PannsVlvanla l-aOO-162-2050, out,lda Penn,ylvanla
and within loeer HarriSburg .1"'11. (717) 781-8094, TOO' (117) 772-2252 (HearIng I~alred only).
REPL't' TDI
Que.tlon. regardIng arror. contelned on thl. notIce .hould be addre..ed tOI PA Depart.ent 0' Revenua, aUreau
0' IndIvIdual Taxe., ATTNI po.t A......ent RevIew unit, Dept. 210601, Harrl.burg, PA 11121-0601, phone
(717) 111-6505.
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DISCDUHTr
If any tax due I_ paId wIthin three (5) calendar ~th. a'ter the decadant's daath, a flva parcent (5X) dl.count
of the tax paId It aUowed.
PENALTYI
The 15X tax aana_ty non-partIcIpatIon penalty Is co~tad on the total 0' the t.x and Intere.t a..a..ed, end not
paId bafore Jenuary II, 1996, the flr.t d.y .,tar the and a' the t.x aanasty perIod.
INTEREST t
Int.ra.t I. charged b.glnnlng with 'Ir.t day of d.llnquency, or nln. (9) aonth. and one (1) day froa tha data of
de.th, to the data 0' pay..nt. Tax.. which bacae. dallnquent bafor. January I, 1912 baar Int.ra.t at the rat. of
.Ix (6X) percent par ~ calculat.d at a dally rata 0' .000164. All taxa. which bee... dallnquent on and .ftar
January 1, 1912 will baar Intara.t at a rata which will vary 'roe calandar yaar to calendar ya.r with that rat.
announcad by the PA Departaant 0' Ravenue. The appllcabla Intara.t rat.. far 1912 through 1991 arel
Yaar Intere.t Rat. Dally Intere.t ractor
Yaar
Int.ra.t Rata
Dally Int.ra.t ractor
1982 ZOX .000541 1917 OX .OGD241
I9IS lOX .DD0431 1911-1991 IIX .0GDnl
1914 IIX .000301 1992 'X .000247
1915 UX .DD0356 1993-1994 7% .000192
I'" lOX .000274 1995-1991 ,% . GDOZ41
--Interut I_ calculetad a. foUOWII
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notlca I..ued aftar the t.x ~. delinquent will raflect an Int.r..t calculation to fl'teen (15) dayS
beyond the data of the .........,t. If papant It .ade aftar the Inten.t caputaUon etata Ihclwn on thlt
Hotlca, additional Intare.t au.t be calculated.
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COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
~,~
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BUREAU OF INOIVIOUAL TAXES
I....RIJAHC[ lAM DI'IISION
D[PI. :'OUl
tlARRlnURG, PA 1I1ta'OUI
.11'1111" IU 111-"1
MICHELLE R CALVERT ESQ
200 N HANOVER ST
CARLISLE PA 17013
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-07-97
FULFER
06-13-96
21 96-0(,99
CUMBERLAND
102
BETTY
J
AnDunt R..itt.d
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MAKE CHECK PAYABLE AND REHIT PAYHENT iO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To inlu~. proper credit to your account, lub.it the upper portion of this for. with you~.x pay..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
RE-Y:i60-j-EX--AFii-roi-:97i-------...--iNiiERiifANCE--TAj(-sriiiEHE-NT-O-F-AC-Couiii--.-..---------------------
ESTATE OF FULFER BETTY J FILE NO. 21 96-0499 ACN 102 DATE 07-07-97
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND, IF APPLICABLE.
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-29-97
PRINCIPAL TAX DUE: 6,073.40
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (- )
09-05-96 AA146697 299.17 5.684.31
04-24-97 AA211224 .93- 393.51
06-17-97 REFUND .00 302.66-
.,
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TOTAL TAX CREDIT
6.073.40
BALANCE OF TAX DUE
INTEREST AND PEN.
.00
.00
. IF PAID AFTER THIS DATE. SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN tl.
NO PAYHENT IS REQUIRED.
TOTAL DUE
.00
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI.
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
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SUMMARY OF ACCOUNT AND INDEX
princinal
PRIces
Receipts 1.2
$201,064.34
Distributions to Beneficiaries 8
.$ 62.657.23
$138,407.11
-$ 85.259.60
Less Disbursements 3.7
Balance Before Distribution
Principal Balance Remaining 9
$ 53,147.51
Income
Receipts 10 $ 872.67
Less Disbursements 11 $ 79.00
Balance Before Distribution $ 793.67
Distribution to Beneficiaries 12 -$ 0.00
Income Balance Remaining $ 793.67
Combined Balance Remaining
$53.941.18
DISBURSEMENTS OF PRINCIPAL
D.EBTS OF DECEDENT
6/18/96 York Federal Savings & Loan -
installment loan account #1045379 $ 3,403.79
7/15/96 Griffie & Associates - attorney's fees
for legal assistance in collection
matter $ 210.00
6/16/96 R&A Bender - trash collection $ 45.00
7/12/96 MCr -long distance telephone $ 128.34
7/12/96 United ofPA -local telephone $ 6.95
7/2/96 Kuhn Communications - television
cable $ 15.54
7/12/96 The Sentinel - newspaper home
delivery $ 20.40
7/23/96 Anesthesia Associates of York $ 505.40
7/23/96 Montgomery Ward - credit account $ 921.87
9/3/96 Emergency Physicians Medical Group $ 147.00
9/3/96 RWC Emergency Physicians $ 256.00
9/3/96 Carlisle Hospital $ 260.00
9/11196 Evelyn 1. Fulfer - balance owed on
auto loan to Gary & Betty Fulfer $ 3,900.00
12/10/96 Southern Ohio Medical Center $ 50.00
12/6/96 Corestates Bank of Delaware, NA
credit account (compromise) $ 3,900.00
3
3/27/97 Internal Revcnuc Scrvice - 1996
personal income ta.xcs $ 763.00
TOTAL $14,533.29
FUNERAL EXPENSES
6117/96 Hampton Inn - hotel bill for out of
town attendees at funeral $ 169.60
6/17/96 Mechanicsburg VFW - funeral meal $ 368.93
6/14/96 Gingrich Memorials - headstone
lettering $ 123.00
7/2/96 Myers Funeral Home $5.338.00
TOTAL $5,999.53
ADMINISTRATION EXPENSES
7/1196 District Justice Paula P. Correal
filing fee for civil complaint against
Skylar Fulfer $ 150.00
7/12/96 PP&L - electric $ 282.00
7/12/96 D&L Lawn Service $ 84.80
6/25/96 Register of Wills - probate fees $ 282.00
7/1196 Lowe's - materials for repairs at
2258 Pine Road $ 317.86
7/12/96 Good-Hope Animal Clinic. flea
fogger $ 51.64
7/3/96 Brett Stouffer. contractor work for
repairs at 2258 Pine Road $ 228.00
7/19/96 Harry Horne. repairs at 2258 Pine
Road $ 45.00
4
7114/96 Sarah Sheaffer. care-taking at
2258 Pine Road $ 80.00
7/18/96 Ritter's Hardware. materials for
repairs at 2258 Pine Road $ 19.05
various Curtis Fulfer. reimbursement for
dates amounts paid to purchase clothing,
bedding, car repairs and other misc.
matters for Jason Fulfer, as per
guardianship appointment $ 1,348.52
8/29/96 Mable G. Stitt, tax collector. 1996
school taxes $ 912.09
7/23/96 Cumberland Law Journal $ 60.00
8/1196 The Sentinel $ 104.06
8/1196, Vicki Peters -housecleaning,
8/8/96, general repairs at 2258 Pine
8/18/96 Road $ 759.21
8/1196 Jim & Pam Scheaffer - reimbursement
for phone calls/services provided in
care-taking at 2258 Pine Road $ 100.00
10/5/96 Register of Wills - additional probate
fee $ 35.00
8/29/96 Julie Seifried - housecleaning $ 250.00
8/9/96 Anthem Casualty Insurance -
homeowners insurance premium $ 345.00
11/21/96 York Federal. stop payment fee $ 15.00
for check lost in mail
12/26/96 Lowe's - materials for improvements
at 2258 Pine Road $ 178.02
3/10/97 A. Halterman. plumbing repairs at
2258 Pine Road $ 643.42
9/18/96 R&A Bender - trash collection $ 43.50
5
10/7/96
8/12/96
8/96 to
4/97
9/3/96
3/27/97
3/27/97
3/27/97
3/27/97
3/27/97
3/27/97
3/27/97
D&L Lawn service
$ 487.60
Lawn Rangers. repairs at 2258
Pine Road
$ 258.80
$ 933.39
PP&L . electric
Register of Wills. filing fee for
inheritance ta.x return and
inventory
$ 25.00
Century 21 At The Helm. real
estate commission $ 3,315.00
The Homestead Group. real estate
commission $ 3,265.00
l'<tid-State Abstract Company $ 35.00
Notary fee at real estate settlement $ 5.00
Pennsylvania Department of Revenue
realty transfer tax $ 940.00
Mable Stitt, tax collector. 1997
county and township taxes
$ 204.92
Enviroquest . well/septic/pest
inspection
$ 305.00
TOTAL
$16,059.38
FEDERAL AND STATE TA....'<ES
Pennsylvania Department of Revenue .
inheritance tax
$14.641.32
TOTAL
$14,641.32
6
~ES AND COMMISSIONS
Griffie & Associates - attorney's fees
$11.423.71
Executor's fees in amount of $11,423.71
waived by Executor
TOTAL
TOTAL DISBURSEMENTS OF PRINCIPAL
$11,423.71
162.657.23
7
DISTRIBUTIONS OF PRINCIPAL TO
BENEFICIARIES
7/96 Jason Fulfer $13,000.00
(1995 Ford Ranger Pick-up)
7/96 Jason Fulfer $ 169.60
10/24/96 Curtis W. Fulfer $28,000.00
3/28/97 Jason Fulfer $ 4,115.00
3/28/97 Robert McDaniel $10,000.00
3/28/97 Alice Cooper $ 5,000.00
3/28/97 l'<lichael McDaniel $ 1,000.00
4/1/97 Curtis W. Fulfer $22,000.00
5/9/97 Jason Fulfer $ 1,000.00
6/6/97 Shippensburg University S 975.00
(for Jason Fulfer)
TOTAL $85,259.60
8
, ~. .. .. .,. '," .~.
INTEREST ON ESTATE CllE.clillLClL\CCOUl:'IT
8110/96 $ 1:13.:17
9110/96 $ 118.67
10/10/96 $ 75.60
11/9/6 $ 51.02
12/10/96 $ 27.90
1/10/97 $ 23.25
2/10/97 $ 22.63
3/10/97 $ 20.28
4/10/97 $ 75.75
5/10/97 $ 97.40
6/10/97 S 89.56
TOTAL $ 735.43
INTEREST ON SERIES EE U.S. SAVINGS BONDS
7/19/96 $137.24
TOTAL
TOTAL INCOME
$137.24
,$872.67
10
SUMMARY OF ACCOUNT AND INDEX
Princinnl rng~
Rcccipts 1.2 $201,064.:14
Lcss Disburscmcnts 3.7 .$ !l2.657.2:1
Balancc Bcforc Distribution $138,407.1l
Distributions to Bcncficiarics 8 .$ 85.259.60
Principal Balancc Rcmaining 9 $ 53,147.51
Incomc
Receipts 10 $ 872.67
Less Disbursements 11 $ 79.00
Balance Beforc Distribution $ 793.67
Distribution to Bencficiarics 12 -$ 0.00
Income Balance Rcmaining $ 793.67
Combined Balance Remnining
$53.941.18
DISBURSEMENTS OF PRINCIPAL
DEBTS Ol~ Dl~CEDl~N'1'
6/18/06 York Fedel'al Savings & Loan.
installment loan account #1045370 $ 3,403.70
7/15/96 Griffie & Associates. attorney's fees
for legal assistance in collection
matter $ 210.00
6116/96 R&A Bender. trash collection $ 45.00
7/12/96 MCr - long distance telephone $ 128.34
7/12/96 United ofPA -local telephone $ 6.95
7/2196 Kuhn Communications. television
cable $ 15.54
7/12/96 The Sentinel - newspaper home
delivery $ 20.40
7/23/96 Anesthesia Associates of York $ 505.40
7/23/96 Montgomery Ward - credit account $ 921.87
9/3/96 Emergency Physicians Medical Group $ 147.00
9/3/96 RWC Emergency Physicians $ 256.00
9/3/96 Carlisle Hospital $ 260.00
9/11196 Evelyn 1. Fulfer - balance owed on
auto loan to Gary & Betty Fulfer $ 3,900.00
12/10/96 Southern Ohio Medical Center $ 50.00
12/6196 Corestates Bank of Delaware, NA
credit account (compromise) $ 3,900.00
3
3/27/97 Intcrnal Rcvcnuc Scrvicc - 1996
pcrsonal incomc taxcs ~ 763.00
TOTAL $14,533.29
FUNERAL EXPENSES
6/17/96 Hampton Inn - hotcl bill for out of
town attcndccs at funcral $ 169.60
6/17/96 Mechanicsburg VFW - funcral mcal $ 368.93
6/14/96 Gingrich Mcmorials . headstone
lettering $ 123.00
7/2/96 Myers Funeral Home $5.338.00
TOTAL $5,999.53
ADMINISTRATION EXPENSES
7/1/96 District Justice Paula P. Correal
filing fee for civil complaint against
Skylar Fulfer $ 150.00
7/12/96 PP&L - electric $ 282.00
7/12/96 D&L Lawn Service $ 84.80
6/25/96 Register of Wills - probate fees $ 282.00
7/1196 Lowe's - materials for repairs at
2258 Pine Road $ 317.86
7/12/96 Good-Hope Animal Clinic - fiea
fogger $ 51.64
7/3/96 Brett Stouffer - contractor work for
repairs at 2258 Pine Road $ 228.00
7/19/96 Harry Horne - repairs at 2258 Pine
Road $ 45.00
4
7/14/96 Sarah Shcaffcr - carc-takinl{ at
2258 Pinc Road $ 80.00
7/18/96 Rillcr's Hardwarc - matcrials for
rcpairs at 2258 Pinc Road $ 19.05
various Curtis Fulfcr - rcimburscmcnt for
datcs amounts paid to purchasc clothing,
bcdding, car rC!lairs and othcr misc.
mattcrs for Jason Fulfer, as pCI'
guardianship appointment $ 1,348.52
8/29/96 Mable G. Stitt, tax collector - 1996
school taxes $ 912.09
7/23/96 Cumberland Law Joul'llal $ 60.00
8/1/96 The Sentinel $ 104.06
8/1/96, Vicki Peters -housecleaning,
8/8/96, general repairs at 2258 Pine
8/18/96 Road $ 759.21
8/1/96 Jim & Pam Scheaffer - reimbursement
for phone calls/services provided in
care-taking at 2258 Pine Road $ 100.00
10/5/96 Register of Wills - additional probate
fee $ 35.00
8/29/96 Julie Seifried - housecleaning $ 250.00
8/9/96 Anthem Casualty Insurance -
homeowners insurance Pl'emium $ 345.00
11/21/96 York Federal- stop payment fee $ 15.00
for check lost in mail
12/26/96 Lowe's - materials for improvcments
at 2258 Pine Road $ 178.02
3/10/97 A. Halterman - plumbing repairs at
2258 Pine Road $ 643.42
9/18/96 R&A Bender - trash collection $ 43.50
5
DISTRIBUTIONS OF PRINCIPAL TO
BENEFICIARIES
7/96 Jason Fulfer $13,000.00
(1995 I~ord Ranger Pick-up)
7/96 Jason Fulfer $ 169.60
10/24/96 Curtis W. Fulfer $28,000.00
3/28/97 Jason Fulfer $ 4,115.00
3/28/97 Robert McDaniel $10,000.00
3/28/97 Alice Cooper $ 5,000.00
3/28/97 Michael McDaniel $ 1,000.00
4/1197 Curtis W. Fulfer $22,000.00
5/9/97 Jason Fulfer $ 1,000.00
6/6/97 Shippensburg University $ 975.00
(for Jason Fulfer)
TOTAL $85,259.60
8
RECEIPTS OF INCOME
INTEREST ON ESTA'l'E CI-Il<~CKING ACCOUN'l'
8/10/96 $ 133.37
9/10/96 $ 118.67
10/10/96 $ 75.60
1119/6 $ 51.02
12/10/96 $ 27.90
1/10/97 $ 23.25
2/10/97 $ 22.63
3/10/97 $ 20.28
4/10/97 $ 75.75
5/10/97 $ 97.40
6110/97 $ 89.56
TOTAL $ 735.43
INTEREST ON SERIES EE U.S. SAVINGS BONDS
7/19/96 $137.24
TOTAL
TOTAL INCOME
$137.24
.$872.67
10
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
None
12
COURT OI? COMMON PLEAS OF CUMBlmLAND COUNTY,
PENNSYLVANIA. ORPHANS' COURT DIVISION
NO. 2196 . 0499
FIRST AND FINAL ACCOUNT OF
Curtis W. Fulfer, Executor
For
ESTATE OF BETTY J. FULFER, Deceased
SCHEDULE OF PROPOSED DISTRIBUTION OF
CURTIS W. FULFER. EXECUTOR
BALANCE AVAILABLE FOR DISTRIBUTION. $53,941.18
PROPOSED SCHEDULE OF DISTRIBUTION
As per Paragraph 2(f) of the Last Will and Testament of Betty J. Fulfer (as
determined in the discretion of the Executor):
Jason E. Fulfer
$53,941.18
TOTAL DISTRIBUTED
$53,941.18
AFFIDAVIT
Curtis W. Fulfer. heing duly sworn according to law. deposes and says
that the First and Final Account of Betty J. Fulfer as stated is true and
correct and that the grant of Letters Testamentary and the first complete
advertisement thereof occurred more than four months before the filing of the
Accounting.
DATE:~ t3 J ,qq 7
C~'tV.~
CURTIS W. FUL ER
Sworn before me. a
notary.~is ,~1r{i
day ofl.oUuu . 1997.
~UJ_/I Y(lihk-'
NOla~81 Seal
Luh A. Mille.. Notary Public
Carn.l. Boro. Cumberland Counly
My Comnlission Explles April 17. 2000
... Fulfer, Betty J.
~ '~'~ ,":~'~ ~~.~'; 3 j"'~'l; D~ /.~ 6 l;'~ /'1'~"/' 4 9
_ _~_n ";j:~"~o" ....""," ,...., ..,. ......... '" ..'" r'''' '!CU"" I<U.'"
~ D{] 1. Original Relurn i ; 2 Supplemental Relurn
~:!&n
trlg:~ [J d. limited E\'ole
5g9
~'" [J b
..
.
AEVISOOU+t,Q41
....
"':z
......
"",
"':z
8~
J j -II D - ')
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
X i.to Fulure Inlllun' Compromise
(for doles 0' dealh oher 12.12.821
Decedent Died Teslole [ ) 7 Decodent Maintained a living T rust
(Alloth copy of Willi (AlIoeh copy 01 T fUltl
ALL CORRESPONOENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
14, Nel Value Subject 10 TO.ll.lline 12 minu'_.~~ne IJI.__~~_____._.
15. Spousal Transfers {for dOlt" of death aher 6.30.Q41
See In,'ructio"' for Applicoble Percentage on Reverie {1SI
Sid!!. (Indude volue, from Schedule K or Schedule M.)
16. Amount of line 14 laltable at 6% rale (16)
(Include values fram Schedule K or Schedule M.I
17. Amount of line 14 ta...abl" 01 15% role (17)
(Include values from Schedule K or Schedule M.)
18. Principal to... due (Add t(]J. from lines 15. 16 and 17.)
1Q. Credits Spousal Poverly Credit Prior Payments
20. If line lQ is grealer than line 18, enler the difference on lino 20. This is Ihe OVERPAYMENT.
II 0 .tI~"'I.u,.I"TJ:'II..II,..'I'lll ltlhl!...(It!T':'r.~.'.'lll.'l'J:.U~'J"1 ,hi
,,~:1~}C\
-).'Of/}.,..
CO'-\MONWfAlltl O' Pltm~nVAt~lA
OlPAltlMEtH Of RIVINU(
DIPI180Wl
UAUI!lIlUIlCt.'A 111180601
OIClOl,.t!l tU.MI t1A!lol fll!l; At~l) M'IlOll Itll!IAll
NAMI
Michelle R. Calvert, Esquire
____._~.~_'_ .__.__._.__..____ ____M __ ,
tHEPHON( NU"'8IR
J 71_IL_~ 24} -:~~~L
:z
Q
5
"
...
ii:
..
...,
...
'"
1, Real Estate (Schedule AI
2. Sloch and Bands (Schedule B)
3. Closely Held Slock/Parlnership InlereU {Schedule Cl
4. Mortgagel and Notes Receivable (Schtldule 0)
.5. Cosh, Bank Deposits & Miscellaneous Perianal Property
(Schedule E)
6. Joinlly Owned Property (Schedule FI
7. Transfers (Schedule G) (Schedule l)
S. Tolal Gran Anets Ilotallines 1.71
Q. Funeral e...penles, Adminillrative Cas", Miscellaneous
E...penles (Schedule H)
to. Debts, Mortgage liabilitiel. lienl (Schedule I)
11. Total Deduction, (total line, Q & 10)
12. Net Value of Estale (line 8 minus line 11)
13. Charilable and Governmental Bequesh (Schedule J)
fOR OATIS Of DlATH AnlR 12/31/91 CHlCK HlRl
If A SPOUSAL --
POVlRTT CRlDIT IS CLAIMlD [ I
--~.. - -.- - -. -,--,.- "'--'-~----
flU NUMBlR
21
COUNTY CODE
96
0499
:z
Q
;::
..
...
"
...
'"
Q
U
><
..
...
__~.,.._~.u_____~"_'_ + +
YEAR
NUMBER
[lICIOIHI ':!(OMrlll, APURI':l!l
2258 Pine Road
Newville, P^ 17241
.CO'"J ,,,~,~~~~5ul'~lni~1~~(i'::~_ .~-_~=~~=-~--~
[ -j 3.
Remainder Return
(for dalos of dealh prior 10 12.13.821
Federal Estate To... Relurn Required
I J 5.
8 lotal Number of Safe OepOlit 90...el
(O"'P\(ll....AIL\tlG AODAI':l!l
200 North Hanover street
Carlisle, P^ 17013
III
( 21
I J I
14)
{ 5}
104,900.00
1,487.24
121,950.04
136.87
0.00
I b)
171
(B I 22'!,j2'L,12_______
(Q)
45,485.48
15,528.44
{l01
61,013.92
.1~7, 46_0~~~--m_
{ll}
1121
{lJI-------------
________~167, 460.23
x,
... -.----,-.----- ..... -----_._~----~._-
u1J2,460.23
55,000.00
.6 , 747._6L~._-_~
8,250.00
x ,Db =
_ x ,IS =
{lB)lA ,997.6.L ----
Discount Intcrest
749.88
(lQI
1201
749.88
(21) 14,247_.81
(2IA)
121BIH,247 .8L.
21. If line 18 is greater Ihan lino 1Q, enTer Ihe difference on line 21. This is the TAX DUE.
A. Enter the interest on the balance due on line 21 A.
B. Enter Ihe lotol of line 21 and 21A on line 218. Tnil is Ihe BALANCE DUE.
Mall.. Check P_ayable to: Reglller ~! WIII!I ~g_.nt __ ___ow
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ ~
Under ponohie, 01 perjury, 1 declare Ihal 1 havo ell.om;ned this relurn, including occompanying schedulel and ~ta'emen". and to Ihe best 01 my ~nowledg~ and belief.
I is lrue, correct ond complete. I declore thai all real eslale hal been reported ot true mar~el ...clue, Oeclorotion of preparer olher than the perlonal representalive i,
:Joled on all infolmalion of which prepoler~~as any kno~!~~_g~_________ .____~_m___UO__._ ..... ___" .__ __.___ H__.______~____ -------~------
)10 IUI( 01 PfR!lOH n'ON~ 81( IOlllllNG I(1URt~ AOO~{!)!l - - .- ~ . - - DATI
-tV. _ 609. l'_.__lSeUer-St.-,-Mechanicsburg,--EA_U055- ..-!l~_'JJ".--
NATUR( Of 'R('ARIR)" [I, fH.AN R('~(!llN1Afl'" AOO~(!l!l OAt(
IJ1Lcl,,-UL..J~.iY(.' r 200 N.__!lanover---S!~Luc:.ar~~s~-~,_PA __17013 ~J~]L~
Act #48 of 1994 provides for the reduction of the tall rateslmpo,ed on the net value of transfers to or for
the use of the spouse. The rate, as pre,crlbed by the lIatute will be:
e 30/0 (.03) will be applicable for estate, of decedenll dying on or after 7/1/94 and before 1/1/96
e 20/0 (.02) will be applicable for estates of decedenll dying on or alter 1/1/96 and before 1/1/97
e 10/0 (.01) will be applicable for e,tate, of decedents dying on or alter 1/1/97 and before 1/1/98
e Spousal transfers occurring on or after 1/1/98 will be exempt from inheritance tall.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (v) IN THE APPROPRIATE BLOCKS.
YE_S_ Jl9_
1. Did decedent make a transfer and:
x
a. retain the use or income of the property transferred, .......................................................
b. relain the right to designate who sholl use the property transferred or its income, ...............
x
x
c. retain a reversionary interest; or ...................................................................................
d. receive the promise for life of either payments, benefits or care~ .......................................
x
2. If death occurred on or before December 12, 1982, did decedent within two years preceding
deoth transfer property without receiving adequate consideration~ If death occurred alter
December 12, 1982, did decedent transfer property within one year of death without receiving
adequate considerotion~................. ......................................................................... ......... X
X
X
3. Did decedent own an 'in trust for' bank account at his or her death?.....................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
'-Ir:,
....
,.)
"
. ~~ (
.
01..1503 fX. 14.16)
*
COMMONWEALTH 0' peNNSYLVANIA
INHUlfAN(f fAX UTURN
_tSIDeNT DfC!DfNT
SCHEDULE B
STOCKS AND BONDS
ESTATE OF
Betty J. Fulfer
FILE NUMBER
21-96-0499
(All proplrtv lolotly-ownld with Righi of Survivorship mu.t bl dl.clolld 00 Schldull F.I
ITEM
NUMBER DESCRIPTION
I. 26 Series EE U.S. Savings Bonds $100.00 face value
YALUE AT DATE
OF DEATH
$1,432.72
2.
1 Series EE U.S. Savings Bons $50.00 face value
$
54.52
TOTAL (Allo ent.r on line 2, Recapitulation)
(II more SpoCI is n..ded, insert addi'ional sh..h o( same sin.)
S1,487.24
UV"OIlltlllll
~:J~'~I\
~>'fIh;J.
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploa.o Prinl .or Tyl'!...
FILE NUMBER
21-96-0499
COMMONwrAUH Of PfNN5YlVANIA
INHIIITANCE TAX .nUIN
IUIDINT DECEDENT
ESTATE OF
Betty J. Fulfer
IAIl property lolntly.owntd with the Right of Survlvouhlp mUI' b. dllclo..d on Sch.dul. F)
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT
DATE OF DEATH
Allstate Insurance - auto insurance premium
refund
$
144.10
2.
Metropolitan Life Insurance Company, Money Market
Acct N18-07278502
$88,855.53
7. 1993 Chevrolet Corsica automobile
$ 38.16
$ 1,954.53
$ 5,320.59
$13,000.00
$ 6,500.00
$ 800.00
$ 5,337.13
3. York Federal, account N050-250807
4. York Federal, account N090-848995
5. York Federal, account N700-2144
6. 1995 Ford Ranger truck
8. personal property and household goods
9. York Federal, certificate of deposit 700-002144-C
TOTAL IAI.a onlor on lino 5, Rocapitulatian) S 1 21 ,950 .04
(Allaeh additional 8YJH )( llH sheets if more 'pace is needed,l
11..'100 110 CT,"I
CQMMONw......TH Of nHNSYl't'AHIA
IHHIIITAHCI fAllnul..
lUIDlN' DICIDlNT
SCHEDULE "F"
JOINTLY-OWNED PROPERTY
ISTAll O'
Betty J. Fulfer
PILI NUMIII
21-96-0499
JoIn' ',non'l.l'
NAMI
~ Jason E. Fulfer
ADDIESS
609 East Keller street
Mechanicsburg, PA 17055
IE LA nONSHIP TO DECEDENT
son
I.
c.
Jelmfy-....l ,..,.",.
=J UTTII
!TIM POI DATI TOTAL VALUE DECO'S DOLLAl VALUI Of
NU JOINT MADI DESCIIPTlON O' PIOPERTY O' ASSET ~INT. DECEDENT'SINTlIEST
TENANT JOINT
1. A 3/13/9 York Federal AcctH $273.74 50% $136.87
010-198799
I
I
, I
I I
, ,
: I I
I i
I i
I
i
I I
I
TOTAL (AI.o ,n'lt on h.. 6. RlCop,'uloloon) I S 136.87
I" /nO'" IpOCO ;, ...dod 'nll<1 odditiono/ tllHII 0/ ,orne Ii..)
.tVl)l1Ut 1''''
,,~l~:rl\
....~lJwo
COMMONW(AUH Of '(NN,nVANIA
INHlIUIANC( IA" RnURN
_UID[NI DfC[D[NJ
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
u"l.a'.uP!'n. 0' Typ.
B
21-96-0499
ESTATE OF
Betty J. Fulfer
ITEM
NUMBER
DESCRIPTION
A. Fun.,al Exp.n...,
1.
Myers Funeral Home
2.
Gingrich Memorials
B. Admlnl,'ra'lv. Co.,"
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
2.
3.
1.
P.rsonol R.pr.s.nloriv. Commissions Curtis W. FulfeJ::
Social S.curily Numb., of P.rsonol R.pr.s.nlotiv.: 208 52
Y.a, Commissions paid 1 996
5135
Atto,n.y F..s
Griffie & Associates
Family E..mption
Claimant Jason E. Fulfer
R.lolionship
son
Addr.ss 01 Claim,nt at d.c.d.nt's d.oth
St,..t Addr.ss.. 2258 Pine Road
City Newville Stol. PA
Zip Cad. 17241
P,obal. F..s
Register of Wills
MI.collan.ou. Exp.n....
Mechanicsburg VFW - funeral meal
Hampton Inn - out of town funeral guests
D&L Lawn Service
Lowe's - garage door for real property &
miscellaneous supplies
Good Hope Animal Clinic - flea control at real
property
Brett Stouffer - garage door contractor
PA Auto License Brokers - title transfers
YOrk Federal - fee to open trust account as per will
TOTAL IAlso .nl.r on Ii". 9, Recapitulation)
(If mo,. 'pac. I. n..d.d, In..rt addlllonal.h.... of _ .1...)
'.
AMOUNT
$ 5,338.00
$
123.00
$11,423.71
$11,423.71
$ 3,500.00
$ 282.00
$ 368.93
$ 169.60
$ 402.80
$ 317.86
$ 51.64
$ 228.00
$ 155.00
$ 50.00
545,485.48
1'''',1511111110161*
~. .
,
COMllAONWIA\'H Of 'IN'dn.....NI.
IHHIIIl.NCI ,.. IIlU.N
IUIOINIOIUOINI
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE L1ABLITIES AND LIENS
ESTATE OF
Betty J. Fulfer
FILE NUMBER
21-96-0499
ITEM
NUMBER
I.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
DESCRIPTION
York Federal Savings & Loan - certificate
loan H0001045379
The Sentinel - final newspaper delivery
Kuhn Communications - final cable bill
United of PA - final telephone bill
MCI - final telephone bill
R&A Bender - refuse collection
PP&L - final electric bill
Montgomery Ward - credit card
Peerless Credit Services - collection agent for
Anesthesia Associates
Griffie & Associates - outstanding billing for
legal services
Corestates Bank of Delaware, NA -
account H01-7432040-8
Evelyn I. Fulfer - balance due on car loan
Emergency Physicians Medical Group
RWC Emergency Physicians
Carlisle Hospital
TOTAL (AlIa ente, on line 10, Recopilulotion)
(If more space is ne.ded inserl additional sheets 01 some size)
AMOUNT
$ 3,403.79
$
$
$
$
$
$
$
$
20.40
15.54
6.95
128.34
45.00
141.00
921.87
505.40
$
210.00
$ 5,663.15
$ 3,900.00
$
$
$
147.00
160.00
260.00
$15,528.44
...., "IlIu,ll'l
~.~
(Ol,l"'Otl\lloIAt11lt)t "rllj\'I~""'.
INHflllANU 'AI '"UIN
IIIIDIN'DIUDINI
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-96-0499
ESTATE OF
Betty J. Fulfer
_._-~ --_.,~,_._--
ITEM
NUMBER
1.
2.
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A. Taxable Baque,',:
Robert Joseph McDaniel
3639 Pershing Avenue
Orlando, FL 32812
Skylar R. Fulfer
214 East North street
Carlisle, PA 17013
son
$10,000.00
son
$
100.00
3.
Alice Cooper
250 Alexander
Bellville, OH
aunt
$ 5,000.00
Road
44813
4.
Michael McDaniel
1240 Crandel Road
Mansfield, OH 44905
brother
$ 1,000.00
5.
Curtis W. Fulfer
609 East Keller street
Mechanicsburg, PA 17055
brother-
in-law
$50,000.00
6.
Jason E. Fulfer
609 East Keller street
Mechanicsburg, PA 17055
son
residue
.._._--~_.._.__. ---. .-.~._..-~._.. --.._,._--_.~_.._._- ._---~_._-~--._.--
_.~..___'U' __,,_'_-." .. .-----....---.--.---.-..-..-
AMOUNT OR
SHARE OF ESTATE
NAME AND ADDRESS OF BENEFICIARY
----..-~~-_.-- ----~...._--._--_..
..--._._-_...~-"---- ....._..._-~_..-~_. ._---_.~-_.~-
8. Charitable and Governmontal Bequo,u:
1.
.~.._-_._------_.-
TOTAL CHARITABLE AND GOVERNMENTAL BEaUESTS (Aho onlor on line 13, Rocopilulo';on) S
IIf morl spoce II n..dld, Insl,t additional sheets of sam. sfll)
REV.l11471!X.(,o.lI4)
SCHEDULE M
FUTURE INTEREST COMPROMISE
'*
~TH 01' PENNSYlVANIA
INH!RlTANCf TAX RI!T\JRN
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Betty J. Fulfer 21-96-0499
This schedule Is appropriate only for Estates of decedents dying after December 12, 1982.
This schedule Is to be used for all future interests where the rate of tax which will be applicable when the future
interest vests In ssesslon and en!oyment cannot be established with certainty.
The instrument creating the future interest Is: (Please attach copy of Instrument)
00 Will 0 Trust 0 Other
I. Beneficiaries
NAME OF
BENEFICIARY
1. Jason E. Fulfer
~ Curtis W. Fulfer
3.
4.
5.
\I. For decedents dying on or after July 1, 1994, if a sUlViving spouse exercised or intends to exercise one of the
following within 9 months of the decedent's death. check the appropriate block and supply a copy of the
document In which the sUlViving spouse exercises such withdrawal right.
o Unlimited right of withdrawal 0 Limited right of withdrawal
III. Explanation of compromise Offer: (If more space is needed, attach additional 8.5 X 11' sheets)
Defendant's will provides a number of specific bequests, including
ne $50,000.00 to her brother-in-law, Curtis W. Fulfer, the Executor.
The residue, which amounts to $101,360.23, is to be distributed
according to paragraph 2(f) and 3, with $200.00 per week going to
decedent's minor son, Jason E. Fulfer, until such time as the Executor
determines that he is capable of "supporting and providing for himself
or until the remainder of any estate assets shall have been exhausted."
RELATIONSHIP
DATE OF
BIRTH
12/17/78
5/5/53
AGE TO
NEAREST BIRTHDAY
17
43
son
brother-in-law
If there is anything remaining aftger distribution to Jason E. Fulfer,
it is to be distributed to Decedent's brother-in-law, Curtis W. Fulfer,
the Executor. Jason E. Fulfer is a 6% beneficiary while Curtis W.
Fulfer is a 15% beneficiary.
At the present time and given current circumstances, curtis W. Fulfer
has expressed his intention to distribute the entire $101,360.23 to
Jason E. Fulfer. This is based in part on what he views to be the
Decedent's intentions and desires. He believes that she did not wish
IV. Summary of compromise Offer: 101 360 23
1. Amount of Future Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ , .
2. Value of Line 1 exempt from tax as amount passing 10 charilies, etc. . . . . . . . . . . ., 5
(also Include as part of lotal shown on Line 13 of Cover Sheet)
3. Value of Line 1 passing to spouse at appropriate tax rate. . . . . . . . . . . . . . . . . . . .. 5
Check 1 Block 06% . 0 3%, 0 2%, 01%,0 Exempt
(also include as part of total shown on Line 15 of Cover Sheet)
4. Value of Line 1 Taxable at Lineal Rate ..................................
(also Include as part of lotal shown on Line 16 of Cover Sheet)
5. Value of Line 1 Taxable at Colialeral Rate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(also include as part of lotal shown on Line 17 of Cover Sheet)
6. Total Value of Future Interest (sum of Lines 2 thru 5 must equal Line 1) . . . . . . . . .
o
o
5101,360.23
$
o
5101.360.'3
SCHEDULE M - continued
to leave this large amount to Jason, age 17, outright, and wanted
to provide him with leverage in the form of being able to cease
the weekly distributions in the event that he chose not to pursue
his goal of higher education and professional employment. The
Decedent did have an older son whom she virtually eliminated from
her will because of his drug abuse, criminal activities and the
like. She wished Curtis Fulfer to be able to control the
payments to Jason in the event that he was ever influenced to
take a similar path. Curtis Fulfer was also named guardian of
Jason. curtis Fulfer also feels personally that the Decedent
provided him with more than he ever anticipated, in the form of a
specific bequest of $50,000.00.
Beyond what he feels to be the Decedent's desires with regard to
the residue, curtis Fulfer feels that Jason's current plans with
regard to education and employment will be likely to exhaust
these funds before Jason is able to adequately support and
provide for himself.
Jason E. Fulfer is currently a school senior. He will graduate
early in December, 1996. Jason's date of birth is December 17,
1978; he is currently 17 years of age. Following graduation,
Jason plans to work for his uncle until he reports to the Army
National Guard in June, 1997. In December, 1997, he will attend
Harrisburg Area Community College, and eventually plans a
transfer to a 4-year college. Jason has also expressed a desire
to eventually attend law school.
Based upon all of these factors, as well as the decedent's
expressed wishes, it is curtis W. Fulfer's intention to make
distribution to Jason Fulfer under paragraph 2(f) of the will
until the residue is exhausted. He states that he has no need
for the money given his own financial condition and
circumstances. As a result, we are proposing that the entire
residue be taxed at the 6% rate.
--
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11lClsl 3JIlIill Club WeslCllltttU
01"
BETTY J. POLFER
I, BETTY J. l"OLPER, of Newville, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
unders'tancir:g, do make, publish and declare this to be my Last
Will and Testament, hereby revoking and making void all previous
Wills and Codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter
named to pay all of my just debts, funeral expenses and expenses
involved or connected with the administration of my estate as
soon af'ter my death as is reasonably possible.
Howeve:r, lilY
fJerson81 representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it ~ight
be proper and more advantageous to retain or renew and pay as
'they become due and payable. If I do not own a burial plot or a
grave marker at the time of my death, I authorize my personal
representative, in his, her or its sole discretion, to purchase a
burial plot and to erect a suitable grave marker at my grave, and
to expend sums from my estate for this purpose.
GRIFFIE Be ASSOCIATES
ATTORNEYS.AT.LAW
200 NORTH HANOVER STRrE:T NORTH MAIN STREET
CARLISLE. PENNSYLVANIA 17dlAGE 1:~lilBiRSBURG, PENNSYLVANIA 17201
'.
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SECOND
I give, devise and bequeath the following property with all
insurance proceeds thereon as follows:
(a.) the sum of ten thousand dollars ($10,000.00) to my
son, ROBERT JOSBPH MCDANIBL; and
(b.) the sum of one hundred dollars ($100.00) to my son,
SJ:YLAR R. POLFER.
(c.) the sum of five thousand dollars ($5,000.00) to my
aunt, ALICB COOPBR,
(d.) the sum of one thousand dollars ($1,000.00) to my
brother, MICHAEL MCDAHIBL, and
(e.) the sum of fifty thousand dollars ($50,000.00) to my
brother-in-law, CURTIS FULFER, and
(f.) the sum of two hundred dollars ($200.00) per week
to my son, JASON B. FOLFER, until such time as he is capable of
supporting and providing for himself or until the remainder of
any estate assets shall have been exhausted.
The duration of
the weekly distributions under this paragraph shall be determined
by my personal representative in his, her or its own discretion.
THIRD
I give, devise and bequeath the rest, residue and remainder
of my estate, together with all insurance proceeds thereon, of
whatever nature and wheresoever situate to my brother-in-law,
CURTIS FOLFBR, providing that he survives me by sixty (60) days,
per stirpes.
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET
CARLISLE, PA 17013
14 NORTH MAIN STREET
SUITt 307
CHAMBERSBURG, PA 17201
PAGE 2 OF 8
FOURTH
Should my brother-in-law, CURTIS PULFER, predecease me or
die on or before the sixtieth (60th) day following my death, then
I give, devise and bequeath the rest, residue and remainder of my
estate together with all insurance proceeds thereon of whatsoever
I nature and wheresoever situate to my son, JASON B. POLPER,
providing that he survives me by sixty (60) days. It is further
my desire that my personal representative, after consultation
with any heir or heirs of mine who survive me, and in his, her or
! its own discretion, choose such articles from my tangible
,
! personal property (exclusive of cash, stock certificates, bonds,
\\~ and all other tangible evidences of intangible personal property)
~as he, she or it believes will be useful to such heir or heirs or
desirable for him or her or them to have, either from a
sentimental point of view or otherwise, and to deliver such
articles to such heir or heirs or among such heirs in equal or
unequal shares as determined by the further exercise of his, her
or its discretion, provided no other heir obj ects to the
distribution. All tangible personal property not so distributed
is to be sold, either publicly or privately, by my personal
representative, adding the proceeds of such sale or sales to my
residuary estate and to be disposed of in equal shares among my
surviving heirs after payment of my estate debts, taking into
account the tangible personal property otherwise provided to
them.
It is also my desire that my son, JASON E. PULPER, if
he is the heir to the remainder of my estate, be given the
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STRtl:T
CARLISLE, PA 17013,
PAGE 3 OF 8
1. NORTH MAIN STRCET
SUITt 307
CHAMBERSBURG,PA 17201
opportunity to take distribution of any real property which I may
own at the time of my death "in kind", should he so desire.
FIFTH
If it is necessary to appoint a Guardian for one or more of
my children, then I nominate, constitute and appoint my brother-
in-law, CURTIS l"ULFBR, as Guardian of the person and property of
each of my children who require a Guardian. If CURTIS PULFER, is
unable or unwilling to serve as Guardian, I nominate, constitute
and appoint my aunt, ALICB COOPER, to serve instead.
I direct
that no Guardian shall be required to give or post bond for the
\\~ faithful performance of the Guardian's duties in this or any
~other jurisdiction.
";\f SIXTH
\~ Any devise or distribution under this Last Will and
~ Testament exclusive of the devise of my son, JASON B. PULFER, set
forth in paragraph 2(e), which is payable to any beneficiary who
may be under thirty-five (35) years of age or, in the judgment of
my personal representative, mentally disabled,.';..h..11 be;,held,'.in,.a.t :.-,
.;~;J:.-.l.~' _ ..'-';-",'.. .t-:" :;:-i'J'~t,!.~::.
_ ...~"::- . ..~ I.. \l~. .----"- . --
one-third (1/3) of the then remaininq principal and accumulated
income on the request of the said beneficiary, at or after
attaining twenty-five (25) years of age; and one-third of the
then remaining principal and accumulated income on the request
GRIFFIE Be ASSOCIATES
ATTORNE:VS AT LAW
200 NORTH HANOV[R STREeT
CARLISLE, PA 17013
,.. NORTH MAIN STREET
su ITE 307
CHAMBERSBURG,PA 17201
PAGE 4 OF 8 '.
,.,,'-.,; J'~"
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~
a.......nta J and ",_rally to exarci._
investors, including but not limited to, the voting or
shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d)
(e)
To operate any business that I may own at my death.
To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal, without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being my
intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a
part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit
in his, her or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
GRIFFIE Be ASSOCIATES
AnORNEYS AT LAW
,.( NORTH MA.IN STRCET
SUITE: 307
CHAMBERSBURG, PA 17201
-.
200 NORTH HANOVtR STRtCT
CARLISLE, PA 17013
PAGE 6 OF 8
~- to- ......
.~ "'':4-~i;~,, ~.;.1:)'....,,~~.~, ,',....;.-;';. -:1;:-"'~;-t:.',::"-'
(h) To compromise claims without court approval including,
but not limited to, any controversies with the United
States of America or the Commonwealth of Pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last will and
Testament.
(i) To distribute in cash or in kind upon any division or
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement of
my estate.
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise in the
management of similar property owned in his own right,
upon such terms and conditions as to him, her or it
may seem best and to
execute and deliver all
instruments and to do all acts which
he, she or it
deems necessary or proper to carry out the purposes of
this, my Last Will and Testament.
EIGHTH
No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest either in income or principal, nor shall the
GRIFFIE Be ASSOCIATES
ATTORNEYS AT LAW
PAGE 7 OF 8
,. NORTH MAIN STReET
SUITe 307
CHAMBERSBURG,PA 17201
200 NORTH HANOVER STREeT
CARLISLE, PA 17013
I
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l '01.'/11
I ESTATE INFORMATION,
I:t FILE NUMBER
Ii 21-1996-0'.99
I:t NAME OF DECEDENT (LAST)
1;1 FULFER BETTY J
II DATE OF PAYMENT
m POSTMARK DATE
COUNTY
D NO. AA
146697 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPt' . PENNSYLVANIA INHERITANCE AND ESTATE TAX
.k
1~1162 1114'''1
RECEIVED FROM,
i
ACN
ASSESSMENT P:'I
CONTROL ...
NUMBER
AMOUNT
CALVERT MICHELLE R
200 NORTH HANOVER STREET
101
>>l~t ,c.:4 'I.BJ
CARLISLE, PA
17013
lOIOHUf
SSN 291-48-1233
(FIRST) (MI)
CUMBERLAND
DATE OF DEATH
m TOTAL AMOUNT PAID
"14,2/.7.81
VZ
REMARKS
CURTIS W FULFER
C/O MICHELLE R CALVERT ESa
CHECK II 120
RECEIVED BY
//.,.'/'; '/'/
SEAL
/
,
REGISTER OF WILLS
,',
, SIGN'ATUIl~'
./1.'
MARY C. LEWIS ,
REGISTER OF WILLS
.', / /,' !
" ,
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o___ __4 __'d ___ __ ___. _._. h.,._. .__ '. ~ _.._.
. -_. _..... --.--.-. ---- --- -_. --'.---'--
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-~'~.A."..... ...-li.'
..,.~' .
Prlnclnal PRlleS
Receipts 1.2 $201,064.34
Loss Disbursements 3.7 -$ 62.969.23
Balance Before Distribution $138,095.11
Distributions to Beneficiaries 8 .$ 85.259.60
Principal Balance Remaining 9 $ 52,835.51
Income
Receipts 10 $ 1,048.75
Less Disbursements 11 $ 969.75
Balance Before Distribution $ 793.67
Distribution to Beneficiaries 12 .$ 0.00
Income Balance Remaining $ 969.75
Combined Balance Remaining
$53.805.26
REAL.ESTATE
Residence - 2258 Pine Road. Newville. PA
$94,000.00
TOTAL
TOTAL RECEIPTS OF PRINCIPAL
$94,000.00
$201.064.34
2
DISBURSEMENTS OF PRINCIPAL
~BrS or DECEDENT
6/18/96 York Federal Savings & Loan .
installment loan account #1045379 $ 3,403.79
7/15/96 Griffie & Associates. attorney's fees
for legal assistance in collection
matter $ 210.00
6/16/96 R&A Bender. trash collection $ 45.00
7/12/96 MC! . long distance telephone $ 128.34
7/12/96 United of P A . local telephone $ 6.95
7/2/96 Kuhn Communications - television
cable $ 15.54
7/12/96 The Sentinel. newspaper home
delivery $ 20.40
7/23/96 Anesthesia Associates of York $ 505.40
7/23/96 Montgomery Ward - credit account S 921.87
9/3/96 Emergency Physicians Medical Group S 147.00
9/3/96 RWC Emergency Physicians S 256.00
9/3/96 Carlisle Hospital S 260.00
9/11196 Evelyn 1. Fulfer - balance owed on
auto loan to Gary & Betty Fulfer $ 3,900.00
12/10/96 Southern Ohio Medical Center $ 50.00
12/6/96 Corestates Bank of Delaware. NA
credit account (compromise) $ 3.900.00
3
3/27/97 Internal Revcnuc Scrvice - 1996
personal income taxes $ 763.00
TOTAL $14,533.29
FUNERAL EXPENSES
6/17/96 Hampton Inn - hotel bill for out of
town attendees at funeral $ 169.60
6/17/96 Mechanicsburg VFW . funeral meal $ 368.93
6/14/96 Gingrich Memorials - headstone
lettering $ 123.00
7/2/96 Myers Funeral Home $5.338.00
TOTAL $5,999.53
A.DMINISTRATION EXPENSES
7/1196 District Justice Paula P. Correal
filing fee for civil complaint against
Skylar Fulfer $ 150.00
7/12/96 PP&L - electric $ 282.00
7/12/96 D&L Lawn Service $ 84.80
6/25/96 Register of Wills . probate fees $ 282.00
7/1196 Lowe's - materials for repairs at
2258 Pine Road $ 317.86
7/12/96 Good-Hope Animal Clinic - flea
fogger $ 51.64
7/3/96 Brett Stouffer - contractor work for
repairs at 2258 Pine Road $ 228.00
7/19/96 Harry Home - repairs at 2258 Pine
Road $ 45.00
4
7/14/96 Sarah Sheaffer - care-taking at
2258 Pine Road $ 80.00
7/18/96 Ritter's Hardware. materials for
repairs at 2258 Pine Road $ 19.05
various Curtis Fulfer - reimbursement for
dates amounts paid to purchase clothing,
bedding, car repairs and other misc.
matters for Jason Fulfer, as per
guardianship appointment $ 1,348.52
8/29/96 Mable G. Stitt, tax collector. 1996
school taxes $ 912.09
7/23/96 Cumberland Law Journal $ 60.00
8/1/96 The Sentinel $ 104.06
8/1196, Vicki Peters -housecleaning,
8/8/96, general repairs at 2258 Pine
8/18/96 Road $ 759.21
8/1196 Jim & Pam Scheaffer - reimbursement
for phone calls/services provided in
care-taking at 2258 Pine Road $ 100.00
10/5/96 Register of Wills - additional probate
fee $ 35.00
8/29/96 Julie Seifried - housecleaning $ 250.00
8/9/96 Anthem Casualty Insurance -
homeowners insurance premium $ 345.00
11/21/96 York Federal- stop payment fee $ 15.00
for check lost in mail
12/26/96 Lowe's. materials for improvements
at 2258 Pine Road $ 178.02
3/10/97 A. Halterman - plumbing repairs at
2258 Pine Road $ 643.42
9/18/96 R&A Bender. trash collection $ 43.50
5
10/7/96 D&L Lawn service $ 487.60
8/12/96 Lawn Rangers. repairs at 2258
Pine Road $ 258.80
8/96 to PP&L. electric $ 933.39
4/97
9/3/96 Register of Wills - filing fee for
inheritance tax return and
inventory $ 25.00
3/27/97 Century 21 At The Helm - real
estate commission $ 3,315.00
3/27/97 The Homestead Group. real estate
commission $ 3,265.00
3/27/97 Mid-State Abstract Company $ 35.00
3/27/97 Notary fee at real estate settlement $ 5.00
3/27/97 Pennsylvania Department of Revenue
realty transfer tax $ 940.00
3/27/97 Mable Stitt, tax collector. 1997
county and townsbip taxes $ 204.92
3/27/97 Enviroquest - well/septic/pest
inspection $ 305.00
7/25/97 Register of Wills - filing fee for
Accounting $ 156.00
9/12/97 Register of Wills - filing fee for
Accounting (refiled) $ 156.00
TOTAL $16,371.38
FEDERAL AND STATE TAXES
Pennsylvania Department of Revenue .
inheritance tax $14.641.32
TOTAL $14,641.32
6
DISTRIBUTIONS OF PRINCIPAL TO
BENEFICIARIES
7/96 Jason Fulfer $13,000.00
(1995 Ford Ranger Pick.up)
7/96 Jason Fulfer $ 169.60
10/24/96 Curtis W. Fulfer $28,000.00
3/28/97 Jason Fulfer $ 4,115.00
3/28/97 Robert McDaniel $10,000.00
3/28/97 Alice Cooper $ 5,000.00
3/28/97 Michael McDaniel S 1,000.00
4/1197 Curtis W. Fulfer $22,000.00
5/9/97 Jason Fulfer S 1,000.00
6/6/97 Shippensburg University S 975.00
(for Jason Fulfer)
TOTAL $85,259.60
8
PRINCIPAL BALANCE ON HAND
CASH
$52,835.51
9
.RECEIPTS OF INCOME
INTEREST ON ESTATE CHECKING ACCOUNT .
8/10/96 $ 133.37
9/10/96 $ 118.67
10/10/96 $ 75.60
11/9/6 $ 51.02
12/10/96 $ 27.90
1110/97 $ 23.25
2/10/97 $ 22.63
3/10/97 $ 20.28
4/10/97 $ 75.75
5/10/97 $ 97.40
6/10/97 $ 89.56
7/10/97 $ 88.36
8/10/97 $ 87.72
TOTAL $ 911.51
I~TEREST ON SERIES EE U.S. SAVINGS BONDS
7/19/96 $137.24
TOTAL
TOTAL INCOME
$ 137.24
.l1.048.75
10
DISTRIBUTIONS OF INCOME TO BENEFICIARIES
None
12
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,. ~--~ -....-. ....~-
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY.
PENNSYLVANIA. ORPHANS' COURT DMSION
NO. 2196.0499
FIRST AND FINAL ACCOUNT OF
Curtis W. Fulfer, Executor
For
ESTATE OF BE'M'Y J. FULFER, Deceased
SCHEDULE OF PROPOSED DISTRIBUTION OF
CURTIS W. FULFER. EXECUTOR
BALANCE AVAILABLE FOR DISTRIBUTION. $53.805.26
PROPOSED SCHEDULE OF DISTRIBUTION
As per Paragraph 2(1) of the Last Will and Testament of Betty J. Fulfer (as
determined in the discretion of the Executor):
Jason E. Fulfer
$53.805.26
TOTAL DISTRIBUTED
$53,805.26