HomeMy WebLinkAbout96-00627
IJETITION (,OR IJRonA TE untl GI{ANT m' I.ETTEI{S
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._._.._....--.-...-...-- Hegblel uf Will, I'm Ihe
_....___._._. .. ... ._. Dm'"srtl. CUllnly uf Cumber lillliL.... in Ihe
Snd"ISt'('lIrll)' Nn. ....225-0'J-644 1.- .._.... Cmnmunweahh of Penn,ylvania
The pelilion of Ihe nndersigned re,peelflllly repre,enl' Ihlll:
YOllr pelitioner(,), who i,/are 18 year, of age or older unlhe execlll o~ nllmed
in Ihe 111,1 will of Ihe ubuve decedenl, dilled Na rch 2.5.1..._---..--. 19_9~
and codicll(,) daled
I'H1It' Irle\'11ll1 dU:lllII\llllKl'\, I,',JC, rClllllld:lllon. Ilr.1I11 ur t"Il('CllIllf, CIC.)
Deeeudenl wu, domiciled UI dealh ill ~mbet:'1 and Counly, Penn,ylvania, with
h i" lasl family or princlpul re,idence ul--!Ul5-Cro;>n)l: I?n~n. \~o;>"t I'anllliboro
Township, C<l.r:J.is..Lll.I I'll 1701.3.._._.
tli~l '1It't':I, Tlumher nnd I11l1l1dpnlil)')
Deeendcol, then e 2 yeurs of age, oieo AUgUb.t 3. ' 19.9.(,-,
al ("~,.]i,>1l? 11nspj,.t~1 .
Excepl a, follow" decedeul did nOlmarry, wa' nol divorced und did nol have a child born or adopled
ufler exeelllion of Ihe will offered for probule; wu, not Ihe victim of a killing and wa, never udjudicated
ineompelenl:
Decendent al oealh owned property wilh estimated value, a, follows:
(If domiciled iu I'a.) All pClSonal property $ 7'i nnn nn
(If nol domiciled in I'a.) Personal properlY in Penn,ylvania $
(If nol domiciled in I'a.) l'ersonalplOperly in COllnty $
Vallie of real estnle in Penn,ylvunia $~
,ilualed a, follows: JJ:.ili:Lo.L.1and situat.P In..J'le.s.t_Ee1ln''horo
Township. Cumbet:'land CO~nLy, Penn"ylvanla. rontalnlng In to
17 ~~~~~. mnYQ nr '~~5
WHEREFORE, petitioner(,) respectfully
pre,ealeo herewith ano Ihe granl of lellers
lheron.
request(,) Ihe probale of the last will ano eooieil(s)
Te"tament"ry
(te\tamenlUfY; ndminimatinn c.I.a.; ndminhtration d,h.n.t.l.a,)
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OATH OF IJERSONAL REPRESENTATIVE
COMMONWEALTH 01; PENNSYLVANIA } 88
COUNTY 01; ("lImh,,~1 ~nn
The pelitiuner(sl ahove-nameo ,wear(,) or affirm(s) Ihal the slntemenls in Ihe foregoing petilion arc
true ano correct 10 Ihe he'l of Ihe knowleoge ano helieI' of petilioner(s) ano Ihatas Ilemmal represen-
lutive(s) of Ihe IIbove oeeedenl pelilioner(s) will well ano truly nomini,ler the eSlnle nccoroing to IlIw.
Sworn III or affi"l'?o IIno ,ub,eribed /(it:..tt::(-",,'~l; ;7 (ll'.'~''7.~ '"
hefore l11e Ihi, . TH oa). of { (7~.
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f. MARY I:. LEWIS Rrlllslcr'; {1 ~
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No.
21 - 96 - 627
Estale of
Tprny P' nyn;lrrl
I Deceased
DECREE OF PROBATE AND GRANT OF LETIERS
AND NOW Auaust 15. 19--.!l.L, In consideration of the petition on
the reverse side hercof, satisfactory proof having been prcscnted before me,
IT IS DECREED that the Instrument(s) dated Ma r,..h ?C;. 1 qq"l
described thcreln be admitted to probate and filed of rccord as the last wlJl of
LEROY F. RYNARD
and Lettcrs of Tp,,~ampn~"ry
are hereby granted to WTT T TIIM T RVNIIRn
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Short Certlficates( 3) . . . . . . . . .. S
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MARY C. LHIIS
Richard L. Webber. Jr.. * 49634
ATTORNEY (Sup. CI. t.D. No.)
366 Green Spring Road
P 0 IlQX 40
Newville, ADDR~S PA 17241-0040
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S 5.80
TOTAL _ S 135.00
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COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
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1OA"I00OCUCl*'lTI'''_1.MI
t. Leroy F Rynard
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?1 - 96 - 627
LAST WILL AND TESTAMENT
OF
LEROY F. RYNARD
1, LEROY F. RYNARD, of West Pennsboro
County, Pennsylvania, revoke my prior wills
be my last will:
Township, Cumberland
and declare this to
FIRST: PAYMENT OF EXPENSES - 1 direct that all my just debts and
funeral expenses, including my gravemarker and all expenses of my
last illness, shall be paid from my residuary estate as soon as
practicable after my decease as a part of the administration of
my estate.
SECOND: DEVISE - REAL ESTATE - I give, devise and bequeath my
real estate located in West Pennsboro Township, commonly known as
my shooting range, to WILLIAM L. RYNARD and EMMA H. WARNER. In
the event that either person should predecease me, 1 then give
that person's share to KATHLEEN I. RYNARD.
THIRD: BEQUEST - PERSONAL PROPERTY-BUSINESS - I give, devise and
bequeath all personal property related to my business, Shorty's
Gun Shop, to WILLIAM L. RYNARD. In the event that he should
predecease me, 1 then give his share to KATHLEEN I. RYNARD.
FOURTH: RESIDUE OF ESTATE - I give, devise and bequeath all the
rest, residue and remainder of my estate to WILLIAM L. RYNARD and
EMMA H. WARNER. In the event that eit.her person predeceases me,
I give that person's share to KATHLEEN I. RYNARD.
FIFTH: EXECUTOR - I appoint WILLIAM L. RYNARD Executor of my
Will. In the event that WILLIAM L. RYNARD predeceases me or is
unwilling or unable to serve as Executor, I then appoint MARLIN
RYNARD Executor of this, my Will. Neither my Executor, nor any
successor shall be required to give bond.
SIXTH: PROTECTIVE PROVISION - To the greatest
by law, before actual payment to a beneficiary,
income or principal shall be (i) assignable to
(ii) available to anyone having a claim against
extent permitted
no interest in
a beneficiary or
a beneficiary.
PAGE 1
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of us in his sight and hearing and
as witnesses; and that to the best
time 18 or more years of age,
constraint or undue influence.
at his request signed the Will
of our knowledge he was at the
of sound mind and under no
14.d -;p~ 'vi
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Subscribed. sworn to or affirmed,
and acknowledged before me by the
above-named Testator and by the
wi tnesses whose names "appear
opposite 9n this J.)" day of
/'1:""'l.., , 1993.
4fi. {:!{l!/Ll
NotlriaI Seal
Richard L Wo':J.YJr,.)(. Notary Nlic
~ Ilc;o. (;uIrbeItaild COlJlly
MY ComrriSSion E>qjrBs Dee. 20. 1993
PAGE 3
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Leroy F. Rynard
Date of Death: Auq~st 3, 1996
will No. 1996-00627
Admin. No.
To the Register:
I certify that notice of beneficial interest required by
Rule 5.6(a) of the orphans' Court 'Rules was served on or mailed to
the following beneficiaries of the above-captioned estate on
Auqust 29, 1996 : .
~
Address
Emma Warner
885 Creek Road: Carlisle. PA 17011
,
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except N/A
Date: August 29, 1996
In
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Signature
Name Richard L. Webber, Jr.
Address 366 Green Sprinq Road;
P.O. Box 40; Newville PA 17241
TelephoneV17) 776-6566
Personal Representative
Counsel for personal
representative
Capacity:
x
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
II:
.___ Ni 11 i i1lllJ,-'_._~t!'a rd, Execu tor
being duly sworn eccording 10 law, deposes end seY' that he is Executor
. ----.__. of the Eltate of Leroy F. Rynard
late of _.__",~_s.t_h~e~.~s~_o.ro:.?~_n_s~i_p_ _________, Cumberland County, Pa., deceased and that the
within Is en Inventory me de by --.h..~__ , the seld Executor
of the entire estate of seld decedent, consisting of all the personal prop.rty and real estete, except real estate outside
the Commonwealth of Pennlylvania, and that the ligures opposite eech Item of the Inventory represent It's fair value
as of the dete af decedent's death.
---
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19 97
Nilliam L. Rynard
'cd. /!({.,,., ':;j fI..vJ-n.~"'/
ExUutor ~ Aclmlnh.,.tor
Sworn
end subscribed before me,
~6~ ~roacnn Dn~n
Carlisle, PA 17013
Add,...
Date of Death
03
o'Y
08
Month
96
Vu,
INSTRUCTIONS
I. An Inventory must be filed within three months after appointment of personal representallve.
2. A supplement Inventory must be filed within thirty days of dllcovery of additional assets.
3. Additional sheets may be ettached es to personalty or rulty
4. See Article IV, Fiduciaries Act of 1949.
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day received [rom the naid ~~xecutor, in full satisfactlon and
payment o[ all sum or sums of money, legacies, bequests and devises
as are stated under said last wIll and testament, the assets listed
in the schedule o[ distribution, and does hereby bind themnel ves to
the Accounting and Schedule of Distributi.on attached hereto and
does release the said Executor, WILLIAM L. RYNARD [rom any further
liability.
AND, We do hereby stipulate that in order to avoid the expense and
time involved in the filing of a formal account and schedule of
distribution, we consent to distribution being made without the
filing of an account and schedule of distributi.on, the same to be
with the same force and effect as if they had been filed and
confirmed by the Orphan's Court Division of the Court of Cumber-
land County, Pennsylvania.
THEREFORE, We do hereby remise, release, quitclaim and forever
discharge the said Executor of and from the said estate and from
all actions suits, payments, accounts, reckonings, claims, and
demands whatsoever for or by reason thereof, or for any other use,
matter, cause or thing whatsoever, touching upon the estate of the
said decedent, and we do further hereby covenant and agree that
should any liability come due to the estate of the said decedent
after the signing of this agreement, we hereby covenant and agree
with each other and the aforesaid personal representative, that we
will contribute pro-rata our share of the estate to satisfy any and
all claims, demands, suits, or causes of action which may be
successfully prosecuted against the said estate or the aforesaid
personal representative after the signing, sealing and delivery of.
this family settlement agreement and final release.
IN WITNESS THEREOF, the parties
7'~ dayof ()ttb~~'-
bound hereby.
have signed this Agreement this
, 1997, intending to be legally
Witness:
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EMMA H. WARNER
-2-
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
I l
On this, the ~ day of october, 1997, before me, a Notary Public
in and for said County and state, the undersigned officer,
personally appeared WILLIAM L. RYN/\RD, known to me (or
satisfactorily proven) to be the person whose name is subscribed to
the within instrument, and acknowledged that he executed the same
for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
/2/,tj/l-'-'LJ;t /(
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ACKNOWLEDGEMENT
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
.
.
SS.
COUNTY OF CUMBERLAND
On this, the _ day of October, 1997, before me, a Notary Public
in and for said County and State, the undersigned officer,
personally appeared EMM/\ H. WARNER, known to me (or satisfactorily
proven) to be the person whose name is subscribed to the within
instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
vi /LI /Z ~~
(SE/\L)
HOTAR1Al WI.
HIC/lIRD L WEBBER. J~:\.~W' P\J8lIC
kEWVllLf BDRO. CUM...""", co PA.
MY COMMISSION DPIRES APRIL 20 1M
-3-
SUMMARY OF ACCOUHI
Fiduciary
Current Acquisition
~ -'iRlJ.ltL Value
Proposed Distribution -
In cash and in kind
Princioal
Receipts $ 104,225.53
Less Disbursements:
Debts of Decedent 6 $ 2,423.54
Funeral Expenses B 4,921.50
Administration Exp. B 1,595.62
Federal & State Taxes 9 12,131.19
Fees and Commissions 10 10,422.56
- 31.494.41
Balance before Distributions 72,731.12
Less Distributions to 0.00
Beneficiaries
Principal Balance on Hand $ 72,731.12
Income
Receipts 1,150.01
Less Disbursements - 115.00
Balance before Distributions 1,035.01
Distributions to Beneficiaries 0.00
Income Balance on Hand + 1,035.01
Combined Principal and Income
$ 73,766.13
-5-
.
Current Value
f'iduciarv
Acauisition
Value
01/03/97 PP&L 49. B1
01/03/97 United of PA 5B.21
01/21/97 Koughs oil Service BO.OB
02/05/97 PP&L 54. 5B
02/05/97 United of PA 5B.95
03/03/97 PP&L 50. B1
03/03/97 United of PA 63.96
03/20/97 Deborah W. Piper, 26.62
Tax Collector -
1997 County tax
04/04/97 PP&J. 7.91
04/04/97 united of PA 64.35
04/14/97 PP&L 39.92
05/05/97 Cumberland County 25.00
Register of Wills -
filing of Inheritance
Tax Return and
Inventory
OS/21/97 Cumberland County B5.00
Register of Wills -
additional probate
fee
To Be Cumberland County 17.00
Paid Register of Wills -
filing of Family
Settlement Agreement
$ 1,595.62
FEDERAL AND STATE TAXES
10/1B/96
PA Department of
Revenue
$ 16.01
-9-
~ ..._. ---~.. ....~....
Fiduciary
Current Value ACQuisition
Valu~
10/31/96 PA Department of 7,500.00
Revenue -
inheritance tax
05/05/97 PA Department of 4,091.57
Revenue -
inheritance tax
To Be PA Department of 606.59
Paid Revenue -
inheritance tax
To Be PA Department of (82.98)
Received Revenue -
inheritance tax
refund
$ 12,131.19
FEES AND COMMISSIONS
Richard L. Webber, Jr. - Attorney fee _
5% of Principal Receipts of $ 104,225.53
equals $ 5,211.28 - paid as follows:
To Be
Paid
09/23/96
05/06/97
$ 1,000.00
2,250.00
To Be
Paid
1,961.28
5,211.28
William L. Rynard - 5,211.28
Executor's Commission
5% of Principal
Receipts
-10-
$ 10,422.56
~.- .. .----..",.....--..- .~.-
Current Value
Fiduciarv
&:.mlisition
Value
To Be
Paid
William L. Rynard
- 5\ of $ 1,150.01
$ 57.50
$ 115.00
SCHEDULE OF PROPOSED DISTRIBUTION
Per Paragraph SECOND and THIRD of Will:
(See also Exhibit "B")
TO: EMMA H. WARNER $ 28,031.13
885 Creek Road
Carlisle, PA 17013
TO: WILLIAM L. RYNARD $ 45,652.02(present)
465 Greason Road + 82.98(when
Carlisle, PA 17013 received) $ 45,735.00
Total proposed distribution
$ 73,766.13
-12-
WILLIAM L. RYNARD, Co-Executor of the Estate of LEROY F.
RYNARD, a/k/a LEROY RYNARD, deceased, hereby declares under oath
(penalties 01" perjury) that he has fully and faithfully discharged
the duties of his office; that the foregoing Family Settlement
Agreement is true and correct and fully discloses all significant
transactions occurring during the accounting period; that all known
claims against the estate have been paid in full; that, to his
knowledge, there are no claims now outstanding against the estate;
and that all taxes presently due from the estate have been paid.
P, / I a/e:>". ;fJ fJ{J ,-~~ .ct?
WILLIAM L. RYN D
Executor
SUbscribed and Sworn to by
WILLIAM L. RYNARD before me
this (, f ~ day of October,
1997.
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-13-
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Leroy F. Rynard 2196-0627
Sale of Inventorv of Shorty's Gun ShOD
DeDosit date Amount
08/23/96 $ 300.00
09/03/96 $ 1,754.15
09/10/96 $ 1,065.34
09/30/96 $ 1,529.50
10/16/96 $ 1,238.00
10/28/96 $ 1,499.20
11/25/96 $ 1,732.41
12/23/96 $ 1,717.50
12/30/96 $ 1,012.85
02/03/97 , $ 1,507.10
03/03/97 $ 800.00
04/03/97 $ 874.23
05/05/97 $ 602.75
06/03/97 $ 809.85
07/03/97 $ 401. 25
08/ /97 $ 345.00
09/04/97 $ 1,387.85
total $ 18,576.98
Exhibit "A"
Total Value of Soecific DeQ~
Real Estate
Business Inventory
$ 60,000.00
+ 18.576.90
$ 78,576.90
Total value of soecific bequests to be received by~uclLJll:lJ.:
accordino to Will
Emma Warner
$ 30,000.00 (aile-hilI r or rell) eDtate)
$ 30,000.00 (olio-hilI[ or relll estate)
+ 10.576. 911. (IluninoDn Inventory)
$ 48,576.98
William Rynard
% of total soecific bequests to be diotributeu tlLJ:.LU:h heir
Emma Warner 30.000.00 . 38\
78,576.98
William Rynard 48.576.98 . 62\
78,576.98
Distribution of available funds to each heir
Emma Warner 38% of $ 73,766.13 = $ 28,031.13
William Rynard 62% of $ 73,766.13 = $ 45,735.00
Exhibit "B"
"'-""~""~"'''~''''.I.":,,,,'''^'' ........
-,
\
1,oor'tI11IJII J
c' '. ~
".:7,)'f\
(OMl,lm'Wr AI 't~ :Ofh" NN\'f'1 V AHIA
OlrAlIIMun OJ IfV(tWr
Vrr! '''OM I
IlAtll\l\UII1, rA 111" MOl
-= ~ 6fi..rIJTfH.~.fi~1fA1jl~nB'. -uiDniuth --
..
~ Rynard, Leroy F.
o
...
u
...
o
lQ. If lino 19 is groaler than line 17, enler Ihe diFfer.nce on Iin. 19. This Is th OVERPAYMENT.
It'].JO
20.11 linn 17 is grealer than line 19, enler the difference on line 20. This Is Ihe TAX DUE.
A. Enter Ihe lnlerest on the balance due on Iin. 20A.
B, Enl.r Ih. 10101 of lin. 20 and 20A on lin. 20B, Thll 11 Ih. BALANCE DUE.
~o~o Choc~ Poyoblo 10: RogI"o, 01 Will.. Agonl
.... BE SURE TO ANSWER ALL QUESTIONS ON REVERS! SID! AND TO RECHECK MATH....
,ei,., pllnnltifll of p'''ju;y:-j dndare Iha' I hoy'" e.amined thi. return, Including accompanying uh.dul.. and .tal.menh, ond 10 ,he bll' 01 my Imowlfldgfl and helir',
, true, COUtlet and compll'le. I dllclare thot 011 real ..Iole ha. been reported at true morket yalue. O.c1aralion 01 preparer olh., Ihan the p..nonal r"pre,en'o!iye is
,ad on all information of whith preporer has any knowledgt.
...JNA "t NIISQN AE'i~O ~181[ fOR filiNG R[TURN ADDUSS OAf[
"2. . ..PM J /, ~11]I<p ,( I
\'11 am J. ynard 465 Greason Rd., Carlisle, PA L7013 S .s n
.IM1URf ~, ~"~ARrll OllnA '!I~,>"/A['A[SfN'ATlVf ADDRUS OAT[ _I I
-VL/I /l.,~..Lt...... S S. 1(7
.Richar~r.....-J-r-., 366 Grccn
...
..
",,::5...
u"""
......u
xOO
u.....
...10
...
<C
I..
::lz
.....
..0
oz
uo
...
,
o Aa. Future Int.rtst Compromise
(lor dol.. 01 doolh ohor 12.12.B2)
ur 6. O.cnd.nl Oi.d To,'al. 0 7. D.codonl Moinlalnod 0 lIying Trull
(Alloch copy of Will) (Attach copy 01 Tru,')
ALL C(\~P.fSPONOENCE AND CONFIDENTIAL TAX INFORMATION SHOULD II! DIRECT! Tal
tiiML' - M l MAIlI A
Richard t. Webber, Jr., Esq. 366 Green spring Road
I " " NUM P.O. Box 40
Newville, PA 17241-0040
, .-
. . j
I J' I
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ITO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
1M ~ Ultl 'f' t~UM It
.
08/03/96
I
02/17/14
225-09-8441
c....
Ull. O,iginal R.'urn
o 2. Supplomonlal Rolurn
o A. limil.d E,lol.
776-6566
z
o
3
:>
..
ii:
:3
...
..
1. Rool E,'a'. (Sch.dul. A) (1) fin. nnn - nn
2. Sloch and Bond. (Sch.dul. B) ( 2)
3. Clo.nly H.ld Sloc~/Porln."hip In,...., (Schodulo C) (3)
A. Morlgag.. and Nal.. R.c.iyabl. (Sch.dul. D) ( A)
5. Ca.h. Ban~ D.po.i" & Mi".lIon.au. Po"onal Prop.rly( 5) 38 , 651 . 4 5
(Sch.dul. E)
6. Joinlly Own.d Prop.rly (Sch.dul. F) ( 6)
7. Tran.I." ISch.dul. G) (Sch.dulo l) ( 7)
9. Tolal Gron AUflh Ilotalline. 1-7)
Q. Funflral Expflnse., Admini.trolive CasU, Miscellaneout I 9) 16, 153 t 75
Exp.n... ISch.dul. H)
10. Onb". Morlgog. liabiliti.,. lI.n. (Sch.dul. I) (10) 2 . 588.96
11. Talol O.duction. (Iolollin.. 9 & 10)
12. N., Volu. of E,'al. (Iin. B minullino 11)
13. Choritabl. and Goy.rnm.nlal B.qu.,', (Schodul. J)
IA. Nol Volu. Subjnct 10 Tax llin. 12 minu.lin. 13)
(15)
z
o
8
:>
...
:e
o
u
~
15. Amount 0' line U taxable at 6% ralt
(Includ. yolu.. from Schodul. K or Sch.dul. M.)
16. Amount of line 14 laxable at 15% role
(Includ. valu.. from Sch.dul. K or Sch.dul. M.)
17. Principal lox duo (Add lax from lin. 15 and from lin. 16.)
1 B. Crpdih Spousal Poverty Credit Prior Poymenlt .
+ 7.500.00+
Discount
394.74
(16)
79,908.74
Ie. h.r.~f you ar. requesting a r.lund 01 your overpayment.
I"
'OR DAnSO' DIATM AmR 12/31/91 CH'CK HIRI
.. A SPOUSAL
I'OVlln CUDIT 'I CLAIMID 0
IILiN'UMBli-----
21
COUNTY COO!
96
0627
NUMft[R
Y!AR
005 Creek Road
Carlisle, PA 17013
Cumberland
o 3. Romalndor Rolurn
(for dolo. of doalh prior 10 12.13.B2)
o 5. Fodorol E,'a'o Tax
R.lurn Required
Q.... B. Tolol Numb.r of Sol. O.po'" Box..
(B) 98,651.45
(11) 18,742.71
(12) 79.908.74
(13)
(IA) 79,908.74
)( .06.
)( .15. 11.QB6.31
(17)
Inl.rtst
(lB)
(19)
7.BQ4.74
(20)
(20A)
(20B)
4 .nQ, _ 0;7
4,091.57
.....'...n.""'"
--. -. ..-...,. ".. - "
.
SCHEDUL! E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
~'"lf 0' "NNInYAN"
IN"flnANe! TAX lnulM
IUIDINT OterDINT
Leroy F. Rynard
IAI "'-" ""'d. ...... with "" _.,"'" ""'1._...."""'... 4ltc......... ScM.I.1o PI
mM
NUMIlt*
1.
DESCIIII'nON
Financial Trust Corp. Certificate of Deposit
#109604
Accrued interest to date of death
2. Farmers Trust checking account #103306
3. 1996-97 School tax - refund based on settlement
proration
4. 1997 county/twp. tax - refund based on settlement
proration
5. Business inventory of "Shorty's Gun Shop"
IA""", adcl1l1ollolll\. If 11. "-. -. ._1. ......1
~11HI'. Print or 11 .
2196-0627
YAWE AT
DATE OF DEATH
$ 13,815.71
1,156.40
9,048.79
90.16
7.36
14,533.03
,
r
:.i "
S 38 651.45
In:tlllh. 'III
,
.
~~~..
...~f''''
COMMONWIA,," 0' "NN",VANIA
INHltUANCI 'AI II1UIN
IUIDIN' DrUDIN'
SCH!DUl! H
PUNEIlAL EXPENSI!S,
ADMINISTRATIVI! COSTS AND
MISCELLANEOUS EXPENSES
P10... ',In' ., Typo
2196-0627
Leroy F. Rynard
mM
NUMBEIl
A. Fun,ral bp'",..,
1.
DrsclllmoN
AMOUNT
Ewing Brothers
$ 4,921.50
II. Adml..l.tratl... Co.,"
c.
1.
209
- 12 - 5120
4,932.57
Porlono1 R.p....nloll.. Comml..lon.
Soclo1 S,cu'lIy Numb.. 01 Porlonal R.p....ntatl..:
Yea, Comml..lon. paId 1997
2.
Allamoy Fe..
Richard L. Webber, Jr., Esq.
family eo.mpllon
Clalman! R.lallon.hlp
Add.... 01 Clalman' 01 d_d.n!', death
5,,", Add....
4,932.57
3.
City
SIaIt
ZlpCodo
A. Problllt feet
Cumberland Co. Register of Wills
MI.eollonoou. bpon"..
135.00
t.
Cumberland Law Journal - legal ad
The Sentinel - legal ad
60.00
69.88
51.90
57.81
49.81
58.21
54.58
2.
3.
A.
PP&L
United of PA
5.
PP&L
6.
7.
8.
United of PA
PP&L
United of PA
58.95
TOTAL (AIIO '"'" Oft II... 9, Ilecapltulatlon' $
(limo.. .paeo I. nood.d, InlO" additional.....'. of ..me .1.0.)
"
,
,
,
.
.., "'.... ,"...
~~
,............,.. ......"1......
......,t.... ... ItIW'"
'",,"_11111'''''
SCMIDULI'
DE8TS OP DECED!NT,
MORTGAGE L1ABLITIES AND LIENS
I "T 0'
mM
""Mln
I,
2.
3.
, 4.
5. '
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
PILI MUM". 2196-0627
Leroy F. Rynard
DN:i,PnOM
~'"
$
57.54
736.00
18.79
259.47
5.45
15.00
23.64
46.55
824.00
2.22
23.82
12.07
122.35
67.34
23.64
84.47
107.90
73.01
27.97
16.34
16.56
24.83
united of PA
Car1isle Hospital
Moffitt, Pease & Line Associates
Philip D. Carey, M.D.
AT&T
Wolfe PUblishing Company
Carlisle Digestive Disease Associates
PP&L
presbyterian Homes, Inc.
Moffitt, Pease & Line Associates
Blue Mountain Anes. Associates
Carlisle Imaging Associates
Yel10w Breeches Uamily Practice
United of PA
Belvedere Medical Corp.
Carlisle Imaging Associates
Deborah J. Piper, Tax Collector- 96/97 'schoo1 tax
Yellow Breeches FamilY Practice :
RWC Emergency Physicians
J. Edward Dagan, M.D., P:C.
RWC Emergency Physicians
Media Mobile X~ray ,
'"""" CAhe - .. .... 10, am'.........' . 2
pi _... II......... _ 'Ii!' ..,....... oJ _ ,,",
,
.'It.t "'"
.
SCHEDULE J
BENEFICIARIES
..
_I.". Of ,.,...,,'AMA
....n.... tAl""""
'","III'IMU'''''
PILI NUMIIR
2196-0627
,no.
Leroy F. Rynard
~TJ~.. NAMI AND ADDRISS O' IINmClAlY
llLATlONSHIP
AMOUNT 01
SHAll OF ISTAn
A. T..ellIo___"
1. William to Rynard
465 Greason Road
Carlisle, PA 17013
brother
one-half real estate,
all of business, and
one-half of residue
2.
Emma H. Warner
885 Creek Road
Carlisle, PA 17013
companion
one-half of real
estate and one-half
of residue
.'
mM
NUMI.I
HAMI AND ADDlISS OfIIINIPlClAIY
AMOUHT 01
SHAll OF ISTAn
.. Clo""'oble ..... Goo_ol ........."
1.
TOTAL CHARITABLE AND GOVERNMENTAllEQUUTS IAI.. ""'or OIl A.. n. Rocopll",o'I"'1
III _ _. It ...... _ ..wItIotooI ",",I -' - 1111'
s
--.--..-
FARMERS m
TRUST _
Aueust 21., 19%
Richard L Webber,. Jr.
366 Green sprine Road
PO Box 40
Newville, PA 1721.1
Rc: Estale of Leroy F Rynard SSN 225-09-8441
Date of Death: Aueust 3, 1996
Dear Mr. Webber, Jr.;
In nnswer to your rf?'ltlest r.oncr:-rnine accounts r)lynctf, I:'i lhpr
separatdy or jointly, by thl? above rl'ferencI'd decI'dl'nt and th'!
balance in '!ach a'!Coullt as of till! date of death, WI' have checked
our rl'cords and are submi ttine thl' followine information in
duplicat'!. We SUI:Ill'st that you file one of these I"tlers attach"d
to thl' Pennsylvania Inventory forms (RCC) to substantiatl' thl?
balance you report.
Note that we havI' shown the correct reelstratlon for each account.
Also, Intl'rl'st accrued to the date of death, I f any, is listed as
a separatl' fieure.
Checkine account U103306 was orieinally opl'ned 9/1/67 or before.
The account was tillcri Shortys Gun Shop Leroy F Rynard. The
balance as or 8/3/96 was $9,048.79. The account was non-interest
bearine.
We have no record of a safe deposit box in the decedents name.
SInC71y,
hVA- ~11'/_-:~SC4-(
..,,/
Karen Tomlissone
Supervisor Customer Service
One West High Strt....l P.O. Box 220 Carlisle. Pennsylvania 17013 (717) 243-3212
. ,., -. ... ..... -.
LAST WILL AND TESTAMENT
OF
LEROY F. RYNARD
I, LEROY F. RYNARD, of West Pennsboro
County, Pennsylvania, revoke my prior wills
be my last will:
FIRST: PAYMENT OF EXPENSES - I direct that all my just debts and
funeral expenses, including my gravemarker and all expenses of my
last illness, shall be paid from my residuary estate as soon as
practicable after my decease as a part of the administration of
my estate.
Township, Cumberland
and declare this to
SECOND: DEVISE - REAL ESTATE - I give, devise and bequeath my
real estate located in West Pennsboro Township, commonly known as
my shooting range, to WILLIAM L. RYNARD and EMMA H. WARNER. In
the event that either person should predecease me, I then give
that person's share to KATHLEEN I. RYNARD.
THIRD: BEQUEST - PERSONAL PROPERTY-BUSINESS - I give, devise and
bequeath all personal property related to my business, Shorty's
Gun Shop, to WILLIAM L. RYNARD. In the event that he should
predecease me, I then give his share to KATHLEEN I. RYNARD.
FOURTH: RESIDUE OF ESTATE - I give, devise and bequeath all the
rest, residue and remainder of my estate to WILLIAM L. RYNARD and
EMMA H. WARNER. In the event that either person predeceases me,
I give that person's share to KATHLEEN 1. RYNARD.
.
.)
r
,
FIFTH: EXECUTOR - I appoint WILLIAM L. RYNARD Executor of my
Will. In the event that WILLIAM L. RYNARD predeceases me or is
unwilling or unable to serve as Executor, I then appoint MARLIN
RYNARD Executor of this, my Will. Neither my Executor, nor any
SUccessor shall be required to give bond.
SIXTH: PROTECTIVE PROVISION - To the greatest
by law, before actual payment to a benefiCiary,
income or principal shall be (i) assignable to
(ii) available to anyone having a claim against
extent permitted
no interest in
a beneficiary or
a benefiCiary.
PAGE 1
1l111l....JIr.
f'II",AA"lfn,d
OM'l"" ','1I1..nl
\ U,S, DePARtMtNT or 1I0U~ING Ar40 unOAr4 OtVtlOrMWT D. TYPE OF LOAN:
SETTLEMENT STATEMENT 1. o r,,^ 1, OflllllA 3 0 eOrlv, urm45
., OVA ~, o COf4Vlm;
'I. Fill HUMIIUt I. LO^,' t'UMtIl.lI.
lJ. MOUlUAUllm;UIIAtICl C":il tHJMIII.1l
C, NOH: rIlls lotm is lurmlllrd to qlvr VOII " sIMr",clt' 01 .,elll,11 sl""emen, eos'o5. A"'oultts ,Mid 10 .Hld lJY "Ie :;('IIII~mrll' .,qcnt ",t'
I/lown. IIems m.lIArd "(,u.o.c.I" wCle IMid outsJCJc 'he c/osillg: "'CY ,'fr sf,ow" IICIO lor III/u,m,1II0tl.ll,JUII10SeS Jlld Jte 110'
Includt!d In "'e 10""5.
, UAMI: OF uonnowtl1: t. 'MM( OF :iUUIt: I:, HAMlor LCNUUI.
Cumberland Valley Sportsman's Estate of Leroy F. Rynard I None
Association, Inc.
1'1I01'EntY lOCAtiON: tl. stTlLCMtUf AGCNT I, GEUUMC,n O^,t:
17 A., 80 P. Mary lI. Etter Dissinger, Esquire
West Pennsboro Township,
Cumberland County, "LACE OF SEIlLEMENT 4/11/97
Pennsylvania
Cumberland County, Pennsylvania
J. SUMMARY OF OORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
II)(J anoss AMOUN rOUE F/lOM DOntIOIVEn: 400. GnOSS AMOUNT DUE TO SELLEn:
101. Conlr,'cl s"lcs prlcc bU,UUU.UI 401. ConlraCI 5ales prlca ou,uuu.V'
11)7 Pel50nal property 402. Pcrson31 properly
11I;1 ficlllnmenl ch:uges In harrower llin[' 10100) I.Qnn.C:' 40J.
104, 404.
IO~, Adiustmen' lor items p.1ld by seller In OJdv,1nce:
lul,IlJ'nll':,nts lor Oems p:Jid by $ellcr in .1dv,1ncc: 0105. City Ilown laXC5 7/1/96 10 4/11/97 90.1
lor, CUy 'Iown laxes 7/1/QF; 10 ""'/07 90.1 406. COunlY I.,kcs I II 10"7 10 "'" 10"7 7.11
Hl1 Counly laxes 1/1/97 10 4/11/97 713 40T. Assessments 10
lOn, ^ssr.ssmenls 10 400.
lU'J. 40g.
110 410.
III. 411.
120. GnOSS AMOUNT DUE mOM DOnnOIVEn: 61,998.0: 420. GI/OSS AMOUNT DUE TO SELLEn: 60,097.5
~OO. AMOUNTS PAlO DYOn IN DEHALF OF DonnOIVEn: 500. nEDucnONS IN AMOUNT DUE TO SELLEn:
'01 Or.po:ill or ctJrnesl money 50t. Excess danoslt (set' ImUrllcllonsl
>02, Princ1n.1! nmount of now 10M I!;) 502. SolUomonl charges 10 seller Uinc 14001
:'0:1. Exi~llng loan(s) 13ken sublcctlo 50J. E"~lInD 100nls)lo~en sublecllo
'o~, 504. Povoll 0111.., morln'Deloon
~OS, S05. P.yoll 01 second morlo.geloon
'or.. SOG.
'01. S07.
:00. 500.
-
4rllllSfmen/s lor lIems ..npaid by selfcr: 509.
'10. Cilv /lown lo,es In Adius/men/s lor lIems unpaid by seifer:
'II. Counly lalcs 10 510. Cily 110wn 13XD! 10
Ill, ^55nssmr.nI5 10 511. Counly luxes 10
'1:1. 512. Assessments 10
'14 51J.
'1~1. 514. .
',r, 515.
"0 IOlAl PA/D DY/FOn O.OC 520. TOTAL nEOUCTION AMOUNT DUE SELLEn: '0.0(
nOnnOWEn
Ion CASI/ AT SErrLEMENI mOMtro DOIInOIVEn 600. CASH AT SETrLEMENT TO/FROM SELLEn
101. GlOSS ",noun I due from borrower ('fOnl line 120) 61,998.0: G01. Gro" amounl duo 10 seller (/rom line 420) 60,097.5.
102 less amounts paid byllor borrower (Irom line 220) O.O( G02. less tOl31 reductions In amount due 10 seller O.O(
(lrom line 520)
IOJ. CASl/110 ~f,lOMIIO TO) OonnOIVEn: 61,998.0: GOJ. CASII (0 TO)!lO mOM) SELLEn 60,097.5:
The under:;i'Jl1ed nclma.-lledge(s)
~~?
llorrowqr
receipt of a completed copy of these forms:
u~~~f("ife~ ~~c~vC;;;.
Se 'er
Seller
O/,---//-}?
Dat;e
Date
-2-
L. 5r.TTI.t~Ir.NT ell AU (itS
7111I. HJ'/"tII..~"'.I,.VlIIllll\~;Il'S C;/IMMI.\S/CIN /,.or,/ "" I";"r I (,. ~~ Q' rAil) rltfUI rAIU rno...
IJilli,i"" ,,' l.'lIl11l11iJJiIH' {tinr. 700} ft' (Ul/tlUI': nnunnwr.n os sr.LI.r.n':'l
"'UHU~ AT .'UNUS AT-
..'01. I I. ~H'.TTI.I:"U:tlT SI:TTI.tMtNT
lot. I ,.
111.1. Cnmmlulnn r.a,1 .1 lll'U"","1
104.
II/III. Irl-:MS /',II',t1I1,~: IN /:IINNI':C.T/(}N 1I'1'f'I11./II1N
~~II. 1.11111 Urt,lnlllon ;" ..
RlI':. I....n OI,,"ulIl "
"111. At'l,ullll r" ,.
~. ClOdllll..,,,, '0
"n~, I"ntlr,', Ill' .ulllln t'"
~"r.. "'''''~'''''"'' .".11.."... r.. ,.
"',', AUUlIIl,lllln t'"
IIUIl.
UO"
Aln.
..!.1.]~ TO 1lI-: 1',11I1 IN ,I III '.1,\'CI-:
1)111I. /"n:,'lIS IlWlJlIlI':/lIII' 1.~:.vm:1l
~1It. Inl"'11 hom ,. "I Id.y
(111'1, MfUIUE' Irlluunu r"mlum In. ",nn'hlln
Ihuulln,nUn" rrrmlllm IfIr JUlllo ,
f11l3.
!1I11. )'uJllo
!~:.. IIIUn. 1CI~~/m n:s /II,I'Wj/"m/l II'rrll WMl/';1l
.
10tll. lIu..d InnUlnu mnnth. 0 , prrmonlh ::::::::::::::::::::::::::::::::::.:;:::::::
...................,.......................
IU02. Mn'lIlc~ InfUflnu monUII. . pumonth ::::::::itim::i::[::~:~j::il
lun". Clly pUlp"I, tu" monlh... . Il" .nnnth
InD.. Cu"n,,' Plllpt", lu.. monlh, . . riff month .
IUU:'. Ann Ill) ..u:..nlfnl, monlh,O . pu month
111I11:. man lb. ct. ptr mnnth
.lun7. month. . . pu monlh
InO". monU" . . 'flU monlh
I II/Ill. 'i'/"/"W /:IIMlr;I':S
I 110t. !li,lllrm,nl or tln.hlC In ,.
11112. AhtlU,lu,lIll, 'futh '0
~~!':1. "111".,",111,111011 I. DiSSinger & Dissinger 530.00
lIu... Till, Inl1lflnn hln"" 10
110:\. Dntllm~nl p""lflU"n ,. Dissinqer & Dissinqer 150.00
1100. Unh', I~" I.
1107. AII'lfn,,,', It.. t.
'i,vlll,J,'J nIH"'" ilrllU ",,,,,I,;on: / ..:.:.;.:.:.;.;.:-:-;.:.:.;.:.:.:.;.:.:.:.;. ::::::::::::::::::::::~:::::::::::::::::::
.:.:.:.:.:.:..........-:.:.:.:.:...:.:.:.:.:
1 HIli. Till' In"'uRn ,.
fill,-I",I('I nbfJ'" il"IIn ",,,,,/~'J: / ;;~;~;~;~i~i~;~;~;~;~i~;~~;;~;~;~;~;~t :.:.:.:.:.;.:.:.:.:.:.:.:.:.:.:.;.;.;.;.;.:
..................................'.......
/""", L,n.I,,', "I"",CI' . ~~;ffI~;iI;i;;~~;~i~;~;~~;~~
IIIU. UWh,,"'""U'CI: I ~:::::::::::::::::~:::::~:::::::::::::::
!!!~
1 J 12.
..1.' 1>.
I~fln. /;'JI'/':U N:' "':N'i' /tI.:r:lI/W/N/; ,l,v/l7'}l..lNSF/m /:lIt11!l;~:S
12111. ~'.!..'n(hll: n"II, :M"rtl'l~ . :R,lruu. 20.50
!.2~~.'nl' luhllmp.: Dud' : Mortcllt . 600.00 600.00
12'13. 51'ltl~lInp,: Oud' 600.00 1)'loru,., . 600.. DC
120".
12116.
/.1(111. IIIIIJ/'f"/ON,I/, .W:'/'n/o:AlliN7' I.'IIAIU;I';S
"'01. ~u,.", to ..
13n2. Ptlt In.pullon ...
J..~
I:1U4.
130:\. ..
1~lIn. '/'111".11. .W:I1'I,/';MI:N7' I.'lItlllI;~:~ (rnlrr IIn Ii"" 10.1 Serlifln ) nnd .')02 S>tdinn K/ 1,900.50 0.00
"
IIUD-llS-761
Leroy F. Ryn8rd
2196-0627
Sale of Inventorv of Shorty's Gun Shop
Depoait date Amount
09/03/96 $ 1,754.15
09/10/96 $ 1,065.34
09/30/96 $ 1,529.50
10/16/96 $ 1,238.00
10/20/96 $ 1,499.20
11/25/96 $ 1,732.41
12/23/96 $ 1,717.50
12/30/96 $ 1,012.85
02/03/97 $ 1,507.10
04/03/97 $ 874.23
05/05/97 $ 602.75
total
$ 14,533.03
Note: Most of the remaining inventory is obsolete. A supplemental
return will be filed in the event that there are additional sales.
15 11'1-5
IIr'o''DJII'II'' j~t.
COI.lI,lOU\~~s't't"A'j'A
O[r"'R1Vf~jt or IlfV[MJ(
OfPl :1\())(J1
ItARf.l1 A R PI. HI 8 . 1
O{CfO(til SkAA'f (lA~T.IIIlS' AI(.) 1,l1[l0l ( 1'llllA.lI 1M .bI....t*x.. "\If.... oWl'"
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~.,.l"" 9
6
.,...
o
627
.....w.
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
urwJet penalties d perJUfY.1 decl<re Iflall have eJamned tM return, mchJc1lng ~Ylng schOOule$ iI'ld slalemet1!$. ;rd la IN! bPSl of my kMWledQe;Yld ~1f!1, Ill' true COI'lf'CI.n1 CQm('olele [)rd.v.1l(ln f1I preo.yer ot/'oP.!
1n3'l1he0f!Mflalreort'Se"lahvelsb;Mdon;illn~l()nofwtllCh~erfl3S~fk~t'doe
~IGti/oT~R~Pf PERSON ~SPONSIBLEtDR FILING RETURN ADDRESS
~"UL< LJ. -1>.2t"'.;I- f/~ "r.' (, {' A
W111iam L. R ard 465 Greason Road Carlisle PA 17013
SIGNATURE OF PREPARER OTHER T AN PRESENTATIVE ADDRESS
1- /1'~
e er
I!!
,,~:.!
u..u
woo
"",...
u....
:c
Ii
w
o
z
f
"
::!
'"
o
u
fI.E NUMBER
I-
Z
W
C
W
o
W
C
R y N A R D L E R 0 y F.
SOCw.. MCUHITY """AIlI H OAI!Of Ol...1I.
2 2 5 - 0 9 .8 4 4 1 0 8 /0 3 / 1 9 9 6
(If APf'l.1CA8llIWRV!'r.~~ S~,1l1lAST I IIlSI_'-"'OI,l,OOll It,llAlI socw. !){CUHJl~ Nt.l.ltllH
VAll ()1ll<IOll
o 2/1
7/ 1 9 1 4
IHIS RETURN MUST BE fILED IN oUPLICAIE WlIH THE
REGISTER OF WILLS
o 1.0nginalRelum ~ 2,SupplcmcntalRelum 03 RemainderRelumldMofl)@#\pnt'Jltl1211!1)
o 4, limited Estate 0 4a Future InlerestCompramlSe 1~lJIcAdelll/l1hf tlll!1) 0 5. FedcmlEstale Tax Retum Required
o 6 Decedent Died Testate 1.t.ullt~,oI\'1'''1 0 7. Decedcntr.talntained a lIVIng Trusll"JlM_lIt~,oI1f~\I) _ 8 Total Number of Sale Deposit Bo.cs
o 9, LibgalJOn Proceeds ReceNed 010 Spousal Poverty Cred,t,...."........, 'Ill" ..',1\11 0 It EIect"n lOla, under See 9113(AII^","S<'Oi
THIS SECTION MUST BE COMPLETEO. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
fW.lE CCf.lPlEH 1.IAJlINGAOCJlESS
FI l~_)
366 Green Spring Road
P.O. Box 40
Newville, PA 17241-0040
TELEPHONE W.IBER
, ..
1. Real ESlale (Schedule A)
2, Slocks .nd Bonds (Sdledule B)
3 CIose~ He~ CorporalJOn,Partne"h'p or Sole-Propnelo"hip
z
o
5
::::l
l-
ii:
c(
o
w
a:
4, Mortgages & Noles ReceN8ble (Schedule D)
5 Cash. Bank Depos'ts & Mocellaneous Pe"""al Property
(Schedule EI
6, JOiOlIy Owned Property (Schedule F)
7. Inler.Vivos Trans!e" & M.cellaneous Non.ProMIe Property
(Schedule G or LI
8 TOIJI Gross Amll (Iolal L,nes 1.7)
4 ,0 4
3' 9 5
(81
9 Funeral E'penses & Adm,n.tralNe Costs (Sdledule H) (9)
10 Debts 01 Oecedenl. Moogage Liabihbes, & Liens (Schedule I) (10)
I I, TolJl Deductionl (Iolal Lines 9 & 10)
(11)
n- n n
12, N,'Valu.01 Ellale (Line 8 minus Line 11)
13, Chan1able and Govemmenlal Bequests/See 9113 Trusts lor which an eleclJon 10 la' has nol been
made (Schedule JI
(12)
(131
4 '0 4 3 9 5
z
o
F.
~~
I-'~
:l;
o
o
14, Not Value Subject to Tn (Line 12 m,nus Line 131
15. Amount olline 141a"ble
at the spousal tax rate , I
See instructions on reverse side for applicable percentage
16, Amount 01 line 141a"ble
al6%rale
17. Amounl 01 hne 141a,.ble
al 15% rale
(141
4'043'95
x ,0
(IS)
x 06
(16)
(17)
(1B)
x ,IS
'c. n c. -I: n
4'0 4
3
9 5
, 6 0 6 '5 9
18, Tax Due
19,
DATE
,,,/"7/(.,
DATE
IV/? It; 7
.
Decedent's Complete Address:
I ""''' ~.""
Ol't
,"'''''' lJ'"
Tax Payments and Credits:
I Ta> Due (Pago' Line 181
2 Credits/Payments
A Spousal Poveny Credll
8 Poor Payments
C Discount
(II
Total CredllS (A' 8. C I 121
3. InteresUPenalty If applicable
D Interesl
E, Penalty
. .'
". '" ", .~, . '.; ,I t .
TotallnteresUPenalty (D. E) (3)
4, If line 2 is grealer than line' . line 3. enlerthe dlllerence ThiS 15 the OVERPAYMENT.
Check box on Page 1 Line 19 to request a refund (4)
5 If line I . line 3 is grealerthan line 2. enler the dlllerence ThiS islhe TAX DUE. (5)
A, Enter the inlerest on the lax due, (5A)
8 Enter Ihe lotal of Line 5 + 5A, This is the BALANCE DUE. (58)
Make Check Payable 10: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS
SY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or Income of the property transferred; ............................................................. 0 0
b. retain the right to designate who shall use the property transferred pr its income; ................ 0 0
c. retain e reverslonery interest; or..................................................................................,........., 0 0
d. receive the promise for life of either payments, benefits or care? ......................................... 0 0
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? II death occurred
after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ..................................................'.....",...................................0 0
3. Did decedent own an "in trust for" or payable upon death bank account or security
at his or her death? ....,......,................................,.......,..,.............................,........................"......0 0
4. Did decedent own an individual retirement account, annuity. or other non"probate property? ....0 0
, . . \ L ..' ,,_; f..'
r
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
:1 -j''\', j~',{\""1 _~r:-t: ~,.~j~~'.Jv~""j. ,~" ..\:.u,~ ,.r':~-:i~lJ'J ;:?f::li.'(,,:-\-tA.;I"1 r,t.~I.. j;"~llji,:uil:'::..:.r,~j :'\'.-4_Cn'":"- : .u(..ctJ'.',i't;:t.~ ~;. ~,:"tt.:.;'}~);q,~ :t.." r I
72 P.S. ~9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.S. ~9116 (a) (1.1) (iI) provided for the reduction of the rate imposed on the net value oftrans!ers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1. 1995. The statute does not exempt a transfer to a surviving spouse
from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse
Is the only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995" Please answer the following question by placing an "x" in the
appropriate space.
Old the decedent create a trust or similar arrangement which Is solely for the surviving spouse's benefit for his or her entire
lifetime? Yes 0 No 0
II you answered yes to the above question. the tax on the trust or similar arrangemenl is poslponed untillhe death of the second
spouse, at which time it will be fully taxable at the rale(s) applicable to the remainder beneficiary(ies). Enter Ihe value of the trust on
Schedule J. Part II, in order to remove it from Ihe calculation of the lax due in Ihis estate. You may wish to file Schedule 0 in order to
make the election available under Seclion 9113. II the election is made, the Irust or similar arrangement is laxed in the eslate of the
first decedent spouse. the portion of Ihe trust or similar arrangemenl which benefits the surviving spouse is taxed at the zero lax rale,
and the remainder is laxed atlhe rale(s) applicable 10 Ihe remainder beneficiary(ies), II you choose to make the election, you must
allach Schedule 0 10 a timely.fiIed lax relurn. along wilh Schedule(s) K and/or M in order to show the apportionment of the trust or
similar arrangement between the surviving spouse and the remainder beneficiary(ies),
IIY,ISOIU.fH1I
'*
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Ploa.. Print or Typo
FilE NUMBER
2196-0627
COMMONWfALlH Of PENNSYlVANIA
INHIIITAt'IlCI tAX R"URN
R"IDINt DIC.DINt
LEROY F. RYNARD
IAII prop"lr '.loUr.owood with th. Righi .f Survl....hlp mu.1 b. dl"l.o.d '~~'S.h.dul. " -_.
ITEM
NUMBER
VALUE AT
DATE OF DEATH
DESCRIPTION
1 .
Additional sales of business inventory since date of
filing of initial inheritance tax return
$ 4,043.95
S 4 043.95
(Attath additlonaISV.- )( 11H ,h..I' If mo,. 'pac. Is n..ded.)
COMMONWI:AlTIt or I'[WISVl VAWA
OlPAnTM[tH or U[VU~U(:
BUREAU OF INDIVIDUAL TAXES
OEPt 26Ofl01
HAI1nISnUnG. PA 11128.0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
~"Jt,~
~
NO. tJ\211260 "[V "., """.1
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
WEBBER RICHARD L JR
11 W. BIG SPRING AVENUE
P. O. BOX 40
NEWV I LLE, PI\ 17241--0040
101
"'-I to", !;7
rOl.DIt[Il[
fOlDHER[ u
ESTATE INFORMATION:
FilE NUMBER
21-1996-0627
NAME OF DECEDENT (LAST!
RYNARD LEROY F
DATE OF PAYMENT
5/05/97
POSTMARK DATE
0/00/00
COUNTY
CUMBERLAND
DATE OF DEATH
SSN 225-09~ 1
,FIRST)
(MI)
TOTAL AMOUNT PAID
'/;4,091.57
PB
REMARKS WILL I AM RYNARD
C/O RICHI\RD L WEBBER JR ESQ.
SEALCHECKIl 46
RECEIVED BY ,'_ r'" (
MARY!:. LEW1S/..,/..:,.
REGISTER OF WILLS
.,
....
/
,', i!
- -. -- -. -- ---- - - - -- -- --- --- ---- ~--
---------- -- ---~-----_.~----.----
.'
. .
,
-_I -p-""""'-
-- - _- .----.--..---.....lllI. ~ .,4>-;-.. ,:.
'_..1
.,"'162 IX 1'''''1
\
146895 COMMONWEALTH OF PENNSYLVANIA
DlPARTMENT 0' RIVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
II NO. AA
RECEIVED FROM:
i
ACN
ASSESSMENT fl'I
CONTROL Ii,I
NUMBER
AMOUNT
RICHARD L WEDBEH Jfl
POBOX 40
Ivl
~ I. O("H..'. uv
;
j
i
i
,
I
L'OIDHflf
\
I
I
j
\
~
I
I
I
!
NEWVILLE, PA 17241
'OlD""f
ESTATE INFORMATION:
1:1 filE NUMBER
~ 21-1996-0627
I!:I NAME Of DECEDENT (LAST)
~ RYNARD LEROY F
II DATE Of PAYMENT
EJ POSTMARK DATE
COUNTY
SSN 225-(l9-8I,I,1
(fiRST) (MI)
CUMBERLAND
DATE Of DEATH
m TOTAL AMOUNT PAID
~7.500.00
DO
REMARKS
WILLIAM L RYNARD
C/O RICHARD L WEBDER JR ESQ
CHECKiI 2"
REGISTER OF WILLS
. .~.
, , ,
RECEIVED BY , '-, 'I ' " ".;,., ',,(.
, SIGNATURE,'/ ' ~
MARY C. LEWIS //!{. //'}
REGISTER OF WILLS U
SEAL
~ -. - --- .- -.+ --- --. --- --- --,
- ---- --. ---< --- -- .-<-- --- ---" --.'
,
----
--- .-. ~.~..llcI.II~. ~._, ..#:.
COMMOUW[AI.T1t or pumSYl V^,~I^
UEPAHTMUH 01 REVlUU[
BUREAU OF INOIVIOUAl TAXES
OFPT 260601
HARRlSUUUG, "A 1112l\-O601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
~...I~:?l\
~~
NO. AA211332 '"V""""".61
RECEIVED FROM:
I
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
WEBBER RICHARD L JR
11 W. DIG SPRING AVENUE
P. O. BOX 40
NEWVILLE, PA 17241-0040
101
q.~; O()
rOlOIlEAE
100DHlR{
ESTATE INFORMATION:
FilE NUMBER
27 55N...22S-09-B!I!' I
NAME OF DECEDENT IlASTI IFlRSTI ,Mil
RVNARD LEROV F
DATE OF PAYMENT
5/21/97
POSTMARK DATE
0/00/00
COUNTY
CUMBERLAND
DATE OF DEATH
8/03/96
REMARKS
C/O RICHARD
CHECKII it9
SEAL
TOTAL AMOUNT PAID
$85.00
SK
L WEBDER JR
RECEIVED BY
MARY C. LEWIS
REGISTER OF WILLS
I
;,;...
.) _. I :...~
, ,"
1/ . I
,.
'_~J
-"j"'------ --- -~~--- .---- -- - "--~- ---_.---
_..-----~- ----.-----------
,
. .
..-'
v-.~
,
--.-
- -.~.M. ~ ~-" "1':.
PAYHEHT:
O.tach the top portion of thl, Notlc. and .ub.it with your pay..nt .ad. payable to the nalll. and addr..,
prlnt.d on the r.ver.. ,Id..
If RESIDENT DECEDENT "a.... cto.c'" or ..oney Ilrd.r p.y"ble to: REGISTER Of WILLS, AGENT,
I f NON-RESIDENT DECEDENT ...... ch.c'" or .on.y order paYllble tOl COMMONWEALTH Of PENNSYLVANIA.
REFUND (CR): A r.fund of a ta. cr.dlt, which wa' not requested on the Ta. Return, eay b. requelted by co.pletlng nn
"Application for Refund of Penn,ylvanla Inh.rltance Ilnd [,tate Ta." eREV-1313), Application, ar. available at
the Offlc. of the R.gl'ter 01 Willi, any 01 the 13 Aevanue Dlltrlct Ollie., or fro. the Dap.rt.enl', 24-hour
an,warlng ,.rvlc. nueb.r, lor for., ord.rlng: In Penn,ylvanl. 1.600.3bZ-10~0, outllde Pennlylvanl.
and within local Ilarrhburg ar.. (111) 7a7-en". IDOl (711) n1-Z2~1 t11..rlng lepalrad onlY).
REPLY 10:
Qu.,tlonl r.gardlng .rror, contaln.d on thl' notice ,hould bl Ilddrl"ed to: PA Depart..nt of Aevenue, Bureau
of Indhddual taUI, AlIN: POlt A,.....ont Rlvlow Unit, Dapt, laObOl, Ilarrhburll, PA l1ua-ObOI, phonl
(117) la7.6~0~.
DISCDUNT:
If any tax due i, paid within three (1) calondar lIIonthl aftor the doced.nt.s dellth, a five percont (~~) dl,count
of the tax paid I, allowed,
PENALTY:
Th. IS~ ta. ..no.ty non-participation penalty I' coeputld on the total of the ta. and Intlre,t a,.e"ed, and not
paid bafor. January la, 1996, thl first day aft.r the ond of the ta. a.nl,ty periOd,
INTEREST:
Intlr.,t I, charged belllnnlng with flrlt day of delinquency, or nln. (91 1II0nths and one II) day fro. the data of
death. to the dati of pay.ont, 'a.e' which boca.e d.llnqu.nt bl'or. Jllnuary I, 19az be.r Inter..t at the rata of
Ilx C6~) p.rcent per annu. calculatod at a dally rate of .000164. All ta.e, which beca.e dollnquent on and after
January I, 1981 will bear Intoro.t at . rate which will vary 'r08 calendar year to calendar YOllr with that ratl
announced by the PA Doparteent of R.venuo. Tho appllcabl. Intere,t ratol for 198Z through 1998 are:
Vear
Intere.t Rat. Daily Intare.t ractor
Vear
Inter..t Rato
Dally Inter..1 ractor
1982 lOZ .000~4a 1981 ". ,OOOZ41
1983 16~ .000438 1986-1991 IIZ .000301
1984 IIZ .000301 199Z ". .000l47
198~ U~ .000S~6 1993-199" n .000191
1986 10;( .000U4 199~.1998 ". .DODZ"1
.-Inter..t I. calculated al foilowl:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notlc. l,su.d aft.r the ta. bOCOIIIOI d.linquent will reflect an Intere.t calculation to fifteen (I~) day.
bayond the date of the all....ent. If pay..nt II .ad. after the Intere.t co.putatlon date shown on the
Notice, additional Inler..t IN.t b. calculat.d.
/''-) ./ / .-
'- . ,/, { ~ ")
, , ,
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU Of INOIVIOUAL TAMES
INII(AIIANCL TAll: DIVI!iIOH
DlI".leObOI
IlAAAI5ftUAG. IIA 11118.01001
NOTICE Of INItERIlANCE TAX
APPRAISEHENI. ALLOWANCE OR DISALLDWANCE
Df DEDUCTIONS ANO ASSESSHENT Of TAX
RICHARD L
366 GREEN
PO BOX 40
NEWVILLE
WEBBER JR ESQ
SPRING RD
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
PA 17241
09-29-97
RYNARD
08-03-96
21 96-0627
CUMBERLAND
101
ArlDunt Relllithd
(./ ~....~.
\' M.
, ~i' ~..
!do' ,. .
,.",
"'.lhl II II' III-'ll
LEROY
F
'-l
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ilEv: isW-Elf" A j: p-- i 0'3:97 Y - Nor-i cE- '0"- i-NHE'ili lANcE-Y AX ''A-P PR'A-i SEMEN;--;- A [i-ow AN-cnili no --- -, --, - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RYNARD LEROY F FILE NO. 21 96-0627 ACN 101 DATE 09-29-97
TAX RETURN WAS: I X I ACCEPTED AS fILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Red Est.t. (Schedule AI fl)
2. Stocks and Bonds (Schedule 8) (2)
3. Closely Held Stock/P.~tn.rlhlp Inta,.a.t (Schedule C) (3)
4. Hartg.ges/Not.s Receivable (Schedule DJ (4)
S. Cash/Sank Deposits/Hisc. Personal Property (Schedule E) (51
6. Jointly Owned Property (Schedule FI (6)
7. Transfers (Schedule G) (7)
8. Tot.l Ass.ts
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Fun.,.al Expans8s/Adn. Casts/Hisc. Expanses (Schadule H) (9)
10. Debts/Ho~tgag. Liabilities/liens (Scheduln I) (10)
11. Total Deductions
12. Net V.lue of Tax R.tu~n
13. Cha~itabl./GoYe~nnental aequ.sts (Schedule J)
14. N.t V.lu. of Estat. Subject to Tax
CHANGED
60.000.00
.00
.00
.00
38.651.45
.00
.00
IBI
16,153.75
2.588.96
Illl
1121
1131
1141
NOTE: To insure prope~
credit to your account,
subnit the uppe~ portion
of this forn with your
tax pay".nt.
98.651.45
lR.74? 71
79,908.74
.00
79.908.74
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Anount of line 14 at Spousal rate (15)
16. Anount of Line 14 tax.ble at Lineal/Class A ~ate (16)
17. Anount of line 14 taxable at Collat.~aI/Class a rat. (17)
18. P~incip.l Tax Du.
NOTE:
TAX CREDITS:
PAYHENT
DATE
11-01-96
05-05-97
05-21-97
RECEIPT
NUHBER
AA146895
AA211260
AA211332
DISCOUNT It I
INTEREST/PEN PAID I-I
394.74
.00
2.02-
.00 X .00=
.00 X .06=
79,908.74 X.15=
llBI
AHOUNT PAID
7,500.00
4,091.57
85.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
11.986.31
11.986.31
12.069.29
82.98CR
.00
82.98CR
. IF PAID AfTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS TNAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REfLECTED AS A "CREDIT" ICRI. YOU HAY BE DUE
A REfUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
... ~- ~
. .. ~
RESERVATION: Estat.. of d.~ad.nt. dying on or b.for. De~e.b.r 12, 1982 .- If any future Intere.t In the e.tat. I. tran.ferred
In Po.....lon or .nJoy.ent to Cia.. B (~ollatlral) blnlflclarll' of thl dlcadlnt after the I.plratlon of any I.tatl for
II'. or for Ylar., the Co.aonw.alth hlreby ..pr.I.ly rl'lr~11 thl right to appral.1 and a..I.. tran.fer Inharltan~1 Ta.e.
at the lawful Cia.. a (~ollataral) ration any .u~h future lnterl.t.
PURPOSE OF
NOflCE:
PAYMENT:
REFUND (CRIl
OBJECflOHS;
ACKIN
ISTRAflYE
CORRECT IONS I
OISCOUNT:
PENALTY I
INTEREST:
To fulfill thl requlra..nt. of Sactlon 2140 of the Inh.rltance and E.tala Ta. Act, Acl 21 of 1995. (12 P.S.
Sactlon 9140).
O.tach tha top portion of thl. Hotlcl and .ub.lt with your pay.ant to Iha Rlgl.ler of Will. prlntad on the rlv.r.1 .Idl.
uKakl ch.ck or .on.y order payable 10: REGISTER OF MILLS, AGENT
A r.fund of . ta. cr.dlt, which was not r.quI.tld on Ihl Tax R.turn, .ay bl requI.lld by co.plltlng an "Appll~atlon
for Refund of Plnn.ylvanla Inherltancl and E.lete Tax" (REY.I!I]). Application. are .vallable at Ihe Office
of the Regl.t.r of Will., any of the 21 R.venue DI.trlct Offl~e., or by calling Ihe .peclal 24.hour
an,wlrlng .ervlce nueber. for (or.. ordarlng: In Penn.ylvanla 1-800-162-2050, out.ld. P.nn.yl~anla .nd
within local Harrl.burg area (717) 187-8094, TOOl (717) 172-2252 (Hearing I.palr.d Only).
Any party In Int.r'll not satl.fled wllh Ihe apprals..ent, allowance or dl.allowanc. of deduction., or als..s.ent
of ta. (Including discount or Inter'.I) as shown on this Hollce .u.t Object within sl.ly (60) day. of receipt of
thIs Notlc. by:
~.wrltt.n protl.t to the PI. Dapart..nt of RevenuI, Board of Appeals. Dapt. 281021, HarriSburg, PA
~..I.ctlon 10 have the .atler datar.lned et .udlt of the account of Ihe personal repra..ntatlve,
~.appeal 10 Ih. Orphans' Court.
OR
17128.1021,
OR
Factual Irrors dl.cover.d on this aSlels..nt .hould b. addres.ed In writing tal PA D.part.ent of R.venu.,
Burlau of Individual T...., A1TN; Post A..e".lnt RIVllw unit, olpl. 280601, Harrl.burg, PI. 17128.0601
Phonl (717) 781.6505. SI' paga 5 of Ihe booklet "In.tructlons for Inhlrllanca Ta. Rllurn for a Residant
Oecedlnt" (REY.150IJ for an I.plan.tlon of ad.lnl.tratl~ely corr.ctable .rror..
If any ta. due Is paid within thrll (1) calandar .onth. .fllr Ihe dlCld.nt'. dlath, a flva p.rclnt (5~) discount of
thl tax paid I. allowad.
Tha 15~ tax aanasty non.partlclpatlon plnalty II coepul.d on tha total of thl ta. and Inl.rl.t a,.lsl.d, and not
paid blfora January 18, 1996, Ih. flr.1 day afler thl end of Ihl ta. aanl.ty p.rlod, Thl. non.partlclpallon
plnalty I. applalabll In the .aa. .annar and In Ih. Ih. .a.e tl.. plrlod a. you would appl.1 Ihl t.. .nd Intlrlst
that has blln as.ls.ld a. Indlc.tad on thl. not lei.
tnt.rl.t I. chargld beginning with flr.t day of delinquency, or nine (9) lonth. and one (1) day 'roa thl dala of
d.ath, to the date 0' pay.ent. Ta... which b,c.'1 d.llnquent blfore January I, 1982 bear Int.rest at Ihe ral. 0'
.1. (6~) percent plr annul calculat.d at a dally rale 0' .000164. All tawe. which b.cae. d.llnquent on and a'llr
January I, 1982 will b.ar Inl.re.1 et a ratl which will vary 'roe calendar year 10 calendar year wllh Ihat rata
announc.d by thl PA O.parl.ent 0' Revlnu.. The applicable Inlerl.t rat.. for 1982 through 1991 arll
~ Inlerllt Rat. Dallv Inlerllt raclor !!!r lnt.rut Rat. Dally Tnterlll raclor
1982 20iC .000548 1981 .% .000241
1981 16iC .000418 1988.1991 11~ .000301
1984 IU .000301 1992 .% .000241
1985 U~ .000356 1993-1994 7% .000192
1986 10iC .000274 1995'1997 .% .000247
"Intlrllt I. calculal.d .. follow.;
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Hotlcl Issuld aft.r Ihl tax b.co... dlllnquenl wlll r.flecl an lnt.resl celculatlon 10 fifteen (15) days
blyond the dale of Ihl a......enl. If pay.enl I. .ade aftlr Ihe Int.r..t co.put.tlon dala .hown on Ih.
Hotlc., additional Inler..t IUlt b. calculated.
6/6 -!/
BUREAU OF INDIVIDUAL TAXE~
IHtlERITAHCE lAIC DIVISION
DEPT. 280601
IlARRUIURG. Pi Illza-obDt
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INItERITANCE TAX
APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
RICHARD L WEBBER
366 GREEN SPRING
PO BOX 40
NEWVILLE
JR ESQ
RD
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-09-98
RVNARD
08-03-96
21 96-0627
CUMBERLAND
101
AlIlount R."i Uad
PA 17241
(~
~,
IfWP
11,.1\., ,,&I.cU.HI
LEROV
F
MAKE CHECK PAYABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifilj:is4'j-EX-"Fji-ilI9:97rNoYicnij:-YNHEiiiTilNCE"YAiriipPRiiisEHENi'";-"Li:owilNCE"oli-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RVNARD LEROV F FILE NO. 21 96-0627 ACN 101 DATE 02-09-98
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAX:
15. A~ount of line 14 at Spousal rat. (IS)
16. Anount of Lina 14 taxable at Line.l/Class A rat. (16)
17. Anount of lin. 14 taxable at Collat.ral/CI... Brat. (17)
18. Principal T.~ Due
TAX RETURN WAS. (X) ACCEPTED AS FILED
( I CItANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN
1. R..I Est.t. (Schedule Al II)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held stock/Partnership Int.rest (Schedule C) (3)
4. Hartg.gas/Nota. Receivable (Schedule DJ (4J
S. Cash/Sank Daposits/Hisc. Personal Property (Schedule E) (S)
6. Jointly Owned Proparty (Schadule F) (6)
7. Transfars (Schadule G) (7J
8. Tot.1 Assat.
NO. 01
.00
.00
.00
.00
4,043.95
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expansas/AdM. Costs/Hisc. Expansas (Schadula H) (9J
10. Dabts/Mortgage Liabilitias/Lians (Schadule I) (10)
11. Total Daductions
12. Het Value of Tax Raturn
13. Charitable/GovernMental Baquasts; Honaelactad 9113 Trusts (Schedule J)
14. Het Value of Est.te Subject to Tax
.00
.00
(11)
1121
(13)
(14)
NOTE:
.00 X,OO=
.00 X .06=
83,952.69 X .15=
(18)
TAX CREDITS:
PAYHENT
DATE
11-01-96
05-05-97
05-21-97
10-30-97
DISCOUNT I')
INTEREST/PEN PAID (-I
394.74
.00
.00
25.59-
RECEIPT
NUHBER
AA146895
AA211260
AA211332
AA242410
AHOUNT PAID
7,500.00
4,091.57
85.00
606.59
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynent.
4,043.95
nn
4,043.95
.00
83,952.69
.00
.00
12,592.90
12,592.90
12,652.31
59.41CR
.00
59.41CR
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS TitAN '1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TNIS FDRH FOR INSTRUCTIONS.)
RESERVATION I E.t.t.. 0' d.c.d.nt. dvlna on or b.'or. D.c.ab.r ll, 1911 -- I' anv future Int.r..t In the ..t.t. I. tran.f.rr.d
In po.....lon or .nJov.ent to Cl... I Ccoll.t.r.l) b.naflcl.rl.. of the d.cedent .ft.r the .xplr.tlon of env a.t.ta for
Ilf. or for v..r., the Coa.unw..lth har.bv .xpr...lv r...rv.. the right to appral.. and ...... tren.f.r Inh.rltanc. Tax..
at the lawful Cia.. I (collat.ral) rat. on any .uch future Int.r..t.
PURl'OSEIlF
NOTICEI
PA\1CEHTI
REfUrfD (CA) I
OIJECTIONSI
AOftIN
I$TAATIVE
CORRECTIONS I
DISCCUtTI
PENALTY,
INTEREST I
To fulfill tha raqulr...nt. of S.ctlon 2140 of the Inh.rltanc. and E.tat. T.. Act, Act II of 1995. C12 P.S.
S.ctlon 914OJ.
D.t.ch the top portion of thl. Hotlca and .ub.lt wIth your pav.ent to the A.gl.t.r of WIll. prlnt.d on the r.v.r.. .Id..
uptak. check or .on.v ord.r payabl. tal REGISTER OF MILLS, AGENT
A r.fund of . tax cr.dlt, which w.. not r.qu..t.d on the '.x R.turn, ..y b. r.qu..t.d by co.pl.tlng an MAppllcatlon
for A.fund of P~.vlvanl. Inh.rltanca and E.tata T.xM (REY-llll). ApplIcation. at. av.llabl. .t the Offlca
of tha R.gl.t.r of Will., any of the II R.v.nu. DI.trlct Offlc.., or bV c.lllng the .p.cl.1 l4-hour
an.w.rlna ..rvlca nuaber. for far.. ord.rlngl In Penn.ylvanla l-IOO-l6Z-20S0, out.ld. P.nn.vlvanl. end
within loc.1 H.rrltburg .r.. (717) 787-1094, TOOl (717) 77l-22S2 (Ha.rlng I.p.lr.d Only).
Anv party In Int.r..t nat .atl.fl.d with the appr.I..eent, .llowanc. or dl.allowanc. of deduction., or .......ant
of ta. (IncludIng dl.count or Int.r..t) .. .hown on thl. Hotlc. au.t obJ.ct within .I.tv (60J day. of rac.lpt of
thla Hotic. bVI
--written prot..t to the PA D.part..nt of R.vanue, loard of App..l., D.pt. Z11021, Harrl.burg, PA 17121-1021, OR
--.lactlon to have the .attar datar.lnad at audit of the account of tha par.onal rapr..ant.tlv., OR
--appa.l to the Orphan.' Court.
Factual .rrar. dl.covar.d on thl. ........nt should b. .ddr....d In writIng tal PA D.p.rt.ant of R.venue,
Bur.eu of Indlvldu.l T.x.., ATTNI Po.t A......ent R.vlaw unit, Oapt. l10601, H.rrl.burg, PA 17128-0601
Phone (717) 717-6505. S.a p.g. 5 of the boOkI.t "In.tructlon. for Inherltanc. Tax R.turn for a R..ld.nt
D.c.dantM (REV-ISOIJ for an .xplanatlon of ad.lnl.tratlv.lv corr.ct.bla .rror..
If any ta. due I. p.ld within thr.. (]) c.lend.r aonth. .ft.r the dacedent's d..th, . flv. p.rcent (5%) dl.count of
the t.. paId I. .Ilowed.
ThI 15% tl. aaneltv non-p.rtlclp.tlon penalty I. coaputed on the tot.l of the tax end Int.r..t .......d, and not
p.ld b.for. Januarv 18, 1996, the flr.t d.y .,t.r the and of the ta. .ana.ty p.rlod. Thl. non-partiCipation
p.n.lty I. app..labl. In the .... .annar and In the the .... tl.. p.rlod .. YOU would .pp.al the t.. and Int.r..t
that h.. bean .......d ., Indlcat.d on thl. notlc..
Int.r..t I. ch.rg.d b.glnnlng with flr.t d.v of delinquency, or nln. (9J .onth. and Dna (1) d.v fro. the d.t. 0'
de.th, to the d.ta 0' paw-ant. T.... which bec... d.llnquent b.for. Januarv I, 1911 ba.t Int.r..t .t the rat. 0'
.1. (6X) percent per annu. calculatad at a d.lly r.t. 0' .000164. All t.x.. which b.c... d.llnquent on and .'t.r
Janu.rv 1, 1912 will b..t Int.r..t .t a rat. which will v.rv fro. cal.nd.r v..r to cal.nd., y..r with th.t rat.
announc.d by thl PA O.p.rt.ant 0' R.v.nu.. Th. appllc.bl. Int.r..t r.t.. 'or 191Z through 1991 ar.1
!!!! Int.rast Rat. DailY Intatast Factor !!!r Int.ra.t Ret. Deily Intar..t Feetor
1912 zax .000541 1917 ,~ .aaOZ47
1'83 I'~ .U04S1 1911-1991 II~ .000301
1"4 IU .000301 1992 ,~ .0002""
1915 U~ .OUn6 1993-1"" 7X .000192
1'16 1O~ .000274 1995-1998 9X .0002""
--Intar..t Ia ulcul.tad .. follow'l
INTEREST c BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice i..ued aft.r the t.x baco... d.llnquent will raflact an Int.ra.t calculation to fl'tean CIS) dlY'
bevond the deta 0' the ....u.."t. If pay.ant II aade .ft., the Int.r..t coaputaUon data .hown on the
Notlu, addltlon.l Intar..t au.t be ulculatad.
\
,
STATUS REPOR'!' UNDER RULl> 6, 12
Name of Decedent:
l.are'./ F. RYRard
Date of Death:
Tlucust 3. 1996
Will No. 2196-0627
Admin. No.
pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the abovl,J-captioned estate:
1. State whether. administration of the estate is complctt
Yes x No__
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to NO.1 is Yes, state the following:
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 is:
c. Did the personal representative state an
account informally to the parties in interest? Yes y No
d. copies cf receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphan's' Court and may be attached to this report.
-?'} /..1- .J4
Signature
Date: Ie 171(:/7
Ri"h"rn T, Wp.hhp.r, .Jr., ESCl~
Name (Please type or print)
366 Green Spring Road, P.O. Box 40
MOI.r,,~ll~ oh 17?Al_nndn
Address .
(717 I .776-6566
Tel. No.
..,,'.,
.....J
personal RepresentativE
capacity:
x
Counsel for personal
representative
(MAH:rmf/AM3)