HomeMy WebLinkAbout09-06-07
REV-1500 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPP.'TMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
He ford Samuel P.
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
OFFICIAL USE ONLY
- - -
--'--
FILE NUMBER '6 1
2l-___--96:ti_
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
1 95- 0 7 - 4 4 3 8
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return [date of death pliorlo 12-13-82)
o 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED 'to:
NAME COMPLETE MAILING ADDRESS
Paul W. Kil ore Es uire 522 South Eighth Street
FIRM NAME (If Applicable)
SPITLER KILGORE & ENCK PC P.O. Box 1188
TELEPHONE NUMBER
717 273-7621 Lebanon PA 17042
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10/17/2006 03/19/1916
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
IK] 1. Original Return
o 4. Limited Estate
IK] 6. Decedent Died Testate [Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death aller 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrusl)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
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OFFICIAL USE ONLY
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J.
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4,702.29'+ _ (,
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0.00 X _(15) 0.00
91,151.61 X .045 (16) 4,101.82
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 4,101.82
14. Net Value Subjectto Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. [8]
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONSQN REVERSE SIDE AND RECHECK MATH < <
(8)
95,407.43
4,120.00
135.82
(11)
(12)
(13)
4,255.82
91,151.61
(14)
91,151.61
Decedent's Complete Address:
STREET ADDRESS
1700 Market Street
CITY I STATE I ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
4,101.82
3.899.90
205.25
Total Credits (A + B + C)
(2)
4,105.15
3. Interest/Penalty if applic"ble
D. Interest
E. Penalty
Total Interest/Penalty ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
3.33
0.00
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY 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 IKI
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IKI
c. retain a reversionary interest; or ...................................................................................................... 0 IKI
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IKI
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?... ................................ ....... ....... ............ ............ ..... ....... ..... .... 0 IKI
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 IKI
4. Did deced':lt own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 IKI
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, inc1uding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOQI~I& RETURN DATE
~ ~ ~ ~ '6-JLJ-07
ADDRESS 4 Cedarview Drive
Le non
SIGNATURE OF PARER 0 ETHAN RE
PA 17042
DATE
~- /l/-O'7
ADDRESS
PA 17042
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. ~9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements fOi disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 11% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX + (6-98)
'*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hepford Samuel P.
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Personal Property (See Appraisal Attached) 3,751.00
2. HCR ManorCare - Refund 720.00
3. Comcast - Refund 30.31
4. IRS 1040 Refund (2006-Tax Year) 156.00
5. Motorist Mutual Insurance Camp. 44.98
TOTAL (Also enter on line 5, Recapitulation) $
. (If more space is needed, insert additional sheets of the same size)
4 702.29
REV-1509 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Hepford Samuel P.
FILE NUMBER
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Dianne G. Dilger
4 Cedarview Drive
Lebanon, PA 17042
Daughter
B
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JOINTL Y.OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH
ITEM FOR JOINT MADE iNCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE, VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A, 6/24/96 317 Fourth Street, Summerdale, PA 17093 148,222.80 50. 74,111.40
Map No, 09-12-2994-024
2. A. 11/18/98 Sovereign Bank Account No, 0921714637* 876.07 50. 438.04
3. A. 11/18/98 Sovereign Bank Account No. 0921714637 Accrued* 0.03 50. 0.02
Interest
4. A. 9/10/05 PNC CD No. 31000271074 16,520.78 50. 8,260.39
5. A. 9/10/05 PNC CD No. 31000271074 Accrued Interest 54.36 50. 27.18
6. A. 2/1/70 PNC Checking Account No. 5140113368* 15,736.00 50. 7,868.00
7. A. 2/1/70 PNC Checking Account No. 5140113368 Accrued Interest* 0.21 50. 0.11
Date of Death for Grace I. Hepford 06/21/2005
Survived by Samuel P. Hepford (Spouse) and Dianne G.
Dilger (Daughter)
TOTAL (Also enter on line 6, Recapitulation) $ 90,705.14
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
ESTATE OF
Heoford Samuel P.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Com,missions
Name of Personal Representative (s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attomey Fees Paul W. Kilgore, Esquire 3,750.00
3. Family Exemption: (If decedent's address is not the same as c1aimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. AccOlJ ,tanfs Fees
6. Tax Return Prepare~s Fees
7. Claude C. Wolfe & Associates - Appraisal Fee 295.00
8. Fax, Copies, Postage & Notary and estimated cost to close estate 75.00
TOTAL (Also enter on line 9, Recapitulation) $ 4,120,00
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
.
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Heoford. Samuel P.
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
PPL Electric Utilities
48.91
2.
Pennsylvania American Water
12.62
3.
PPL Electric Utilities
56.26
4.
PennsYlvania American Water
18.03
TOTAL (Also enter on line 10, Recapitulation) $
135.82
(If more space is needed, insert additional sheets of the same size)
1emor amue
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Dianne G. Dilger Lineal 1.00
4 Cedarview Drive
Lebanon, PA 17042
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
,,,,->on,,. ",*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
H f d S
IP
SCHEDULE J
BENEFICIARIES
FILE NUMBER
(If more space is needed, insert additional sheets of the same size)
CLAUDE (. WOLFE' & ASSOCIATES
AUCTIONEERS & APPR.A.!SERS
F.JJf!LY OWNED Sr.vCE PIO
2009 LINCOLN STREET · CAMP HILL, PA 17011
717-737-0734
November 9.1006
Appraisal for the Estate of Samuel P. Hepford
317 Fourth Street, Summerdale, P A 17093
LIVING ROOM
Recliner - worn
Dining room table - scratched
Loom
Table/stand
"March" & "May" framed pictures
2.00
10.00
35.00
2.00
10.00
Loveseat
Pair of floor lamps
Basket/knitting supplies
Alarm clock
Bookends
5.00
2.00
5.00
2.00
2.00
Credenza
Wall mirror
Shredder
Panasonic TV
Zenith VCR
45.00
10.00
3.00
45.00
15.00
Entertainment center
Misc. stuffed animals
Sofa
Ottoman - tom
Green chair - worn
20.00
10.00
8.00
1.00
1.00
Brass floor lamp
Clock
Misc. coments ofliving room
7.00
2.00
25.00
J
~U\UDE Co WOLFE & ASSOCIATES
ALC:TlOi'iEERS & APPRAISERS
FJ\([LY OWNED SINCE 1910
2009 UNCCL;'~ STREET · Ci>..M? Hill, PA 17011
717 -737 -0734
Hepford appraisal
Page 2 of 6
KITCHEN
Table & 6 chairs
Utensils
Gold Star microwave
Mr. Coffee
Misc. cookware
65.00
3.00
15.00
3.00
10.00
Flatware
Misc. everyday dishes
Kitchen Aid refrigerator
Misc. contents of kitchen
8.00
10.00
60.00
20.00
ENCLOSED PORCH
Misc. patio furniture
Misc. contents of porch
10.00
20.00
FRONT BEDROOM
Serpentine desk with chair
Remote telephone
10-Drawer metal cabinet
Chest of drawers, double bed & dresser - worn
Misc. jewelry, trinkets & East Pennsboro badge
60.00
6.00
10.00
80.00
15.00
Folding stand
Woven trunk
Coffee table
Alarm clock
Misc. costume jewelry
1.00
20.00
12.00
1.00
7.00
Misc. contents of bedroom
15.00
J
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRA.ISERS
FHflLY OWNED SINCE 19:0
2009 liNCOLN STREET. CAMP HilL, PA 17011
717-737-0734
Hepford appraisal
Page 3 of 6
REAR BEDROOM
Bookcase & books
Trash can
White dresser
White chest of drawers
Table lamp
Zenith TV - old
Brass floor lamp
Key chain puzzle collection - approximately 60 pieces
Ironing board
Kirby upright vacuum cleaner
Sony boom box radio
Sewing machine
Table lamps
Misc. knick-knacks
Bench
Large loom
Binoculars
33 1/3 RPM record albums
Misc. contents of room
BATH
Linens
Scales
ATTIC - REAR ROOM
4 large & 15 small Chandler books
Misc. Boy Scout patches, etc
Trunk
Metal cabinet
Health aids
10.00
1.00
10.00
15.00
2.00
8.00
7.00
10.00
1.00
15.00
7.00
6.00
5.00
5.00
5.00
65.00
15.00
5.00
25.00
5.00
2.00
400.00
20.00
10.00
4.00
5.00
CLAUDE (9 WOLFE & ASSOCIATES
\Li':'TIO\.iEERS & APPRAISERS
FA,\IfL i OWNED SfVCE 1910
2009 LINCOLN STREET. CAMP HILL, PA 17011
717-737-0734
H::, 'ord appraisal
- _ 4 of 6
ATTIC - REAR- ROOM - continued
l'v!l~.:, contents of attic-rear room
ATTIC - MAIN ROOM
Lin~:1.s
Trunks
Cedar chest
4-D:.-awer painted chest
5-Section Oak Barrister bookcase
Oak roll top desk - middle drawer missing
.22 Caliber rifle
Regulator style clock
2-Dr1wer file cabinet
Old desk
4-Drawer file cabinet
Misc. contents of attic-main room
MAIN BASEMENT
2 Old cabinets
Electric drill
Be It sander
Grinder
Electric chain saw
Dremel style kit
Mis'':, hand tools
6" B~lt sander with stand
B& 1) y{ini Workmate
B& D S tandard Workmate
50.00
5.00
30.00
10.00
5.00
500.00
350.00
30.00
100.00
8.00
1.00
5.00
50.00
50.00
4.00
8.00
4.00
10.00
10.00
25.00.
55.00.
12.00
20.00.
CLAUDE C. WOLFE & ASSOCIATES
.; :_'CT[O~~EERS & APPR.-\ISERS
FAMILY OWNED SINCE 19/0
2009 LINCOLN STREET. CAM? HILL, PA 17011
717-737-0734
Hepford appraisal
Page 5 of 6
MAIN BASEMENT - continued
Chest freezer
Whirlpool washer
Whirlpool dryer
2-Door cabinet
Dust collector
Shop vac
Misc. contents of main basement
SHOP
Delta table saw
RockwelllDelta wood lathe
Craftsman 10" table saw
Craftsman 12" band saw
RockwelllDelta drill press
Swing ann drill
Bench grinder
Table top drill press
Shop vac - old
Craftsman machinists tool box
Craftsman bench grinder on stand
Craftsman sander/grinder on stand
Misc. Hand tools
Misc. contents of shop
GOAT PEN
2 Humane traps
Wheel barrow
Scythe
Garden tools
Hand plow
1.00
20.00
15.00
30.00
60.00
8.00
50.00
60.00
65.00
45.00
40.00
100.00
25.00
10.00
30.00
1.00
75.00
25.00
65.00
75.00
75.00
10.00
10.00
6.00
10.00
10.00
CLAUDE C. WOLFE & ASSOCIATES
AUCTIONEERS & APPRAfSERS
FA,\IILY OWNED SINCE 19IO
2009 LINCOLN STREET. CAMP HILL, PA 17011
717-737-0734
Hepford appraisal
Page 6 of 6
GOAT PEN - continued
Large and small garden tillers
Cart
Antique cast iron crusher
Misc. contents of goat pen
65.00
2.00
15.00
25.00
APPRAISAL TOTAL $ 3,751.00
This Fair Market Value appraisal is true and correct to the best of my ability as an
auctioneer and appraiser with 35 years experience.
Member: Certified Appraisers Guild of America
CLAUDE C. WOLFE & ASSOCIATES
\J .Y- ~<~\ ~(Z~v-
W. K. Dusty Chapman, CAGA
/'0)-26-2006 21: 34
Pi'1CBAi'1K
412 768 3458
P.01/02
o PNCBAN<
November 27, 2006
Paul W. Kilgore
522 South Eighth Street
P.O. Box 1188
Lebanon, P A 17042
RE: Estate of Samuel P. Hepford, (Deceased)
SSN: 195-07-4438
DOD: 10/17/2006
Dear: Mr. Kilgore
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Certificate of Deposit
Account # 31000271074
Established 09/10/2005
SAMUEL P HEPFORD
DIANNE G DILGER
DOD balance; $16,520.78 + $54.36 accrued interest
Interest Paid: 1/112006 - 10/17/2006 - $520.78
Account # 31900245578
Established 08/23/2004
SAMUEL P HEPFORD
IRRV BURIAL RESERVE
F1JNERAL HOME SULLIVAN TI'EE
DOD balance; $4,299.13 + $12.46 accrued interest
Interest Paid: 1/112006 - 10/17/2006 - $139.68
Cbecking Account
Account # 5140113368
Established 02/01/1970
SAMUEL P HEPFORD
GRACE I HEPFORD
DIANNE G DILGER
DOD balance: $15,736.00 + $0.21 accrued interest
Interest Paid: 1/112006 -10/1712006 - $67.90
The decedent maintained investment Account (IN\' # 43276996). For further
information, you may call the Brokerage Department at 1~800-762-6111.
NOV-25-2006 21:34
PNCBRNK
Safe deposit box
Account # 40108157
It is located at:
412 768 3458
P.02/02
Established 12/09/1987
SAMUEL P HEPFORD
GRACE IRENE HEPFORD
f.NOLA
235 NORTH ENOLA ROAD
ENOLA, P A 17025
(717) 732-5388
Please note that this office only provides date of death balances fot deposit accounts
(!RAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
c;li~
1-800-762-1775
P7.PFSC-04-F
500 First Avenue
Pittsburgh PA 15219
Member FDIC
TOTRL P.02
tSovel~_~
S~cess ,is ron_lCe, Ui ca~ ,brJP ~ ge:f' _,,:"
Court Ordered Processing I MA 1 MB3 02-10
P.O. Box 841005
Boston, MA 02284
November 21, 2006
Spitler, Kilgore & Enck, PC
Attention: Samuel P. Hepford
P.O. Box 1188
Lebanon, PA 17042
RE: Estate of Samuel P. Hepford
Date of Death: 10/17/06
Dear Mr. Hepford:
Per your request, enclosed please find the account informati~n as of the date of death for
the above-named decedent. For your information, accrued interest is not included in the
date of death balance.
Please feel free to contact me if I can be of any further assistance.
Very truly yours,
A<-~ Ofi_e>-nf1i!tnOAi:"-<./
Laurie DiGiandomenico
OAG Team Leader
(617) 533-1789
Enclosures
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Samuel P. Hepford
195-07-4438
October 17,2006
Account#: 0921714637 Type: Checking Open date: 11/18/1998
In the name of: Samuel P. Hepford or Grace I. Hepford or Dianne G. Dilger
Date of Death Balance: $876.07
Int.(YTD) from 1/1/2006 to 9/21/2006 $0.33
Accrued interest to date of death: $0.03
Other Info:
Page 1 of 1
111 UJ/ ,IHIO tKl ~: \I,) d,l
tgj \lUll IJUl
,~. Sovereign Bank'.
I.
MAl MB3 02-10 Court Ordered Processing
P.O, Box 841005
Boston, MA 02284
November 3, 2006
Spitler, Kilgore & Enck, PC
Attention: Paul W. Kilgore
P.O. Box 1188
Lebanon, PA 17042
VIA FACSIMILE & mail 717.273.1693
Re: Estate of Samuel p, Hepford
Date of Death: 10/17/06
Dear Mr. Kilgore:
We have received your request for date of death balances on the accounts of the above named
decedent. In order to complete your request, we need additional infonnation. The infonnatiot'l is
required in order to comply with recent changes in privacy laws regarding bank accounts. This
will ensure that account information is provided only to those authol'ized to receive it.
Please send the documentation checked off below to my attention at the address listed above.
_X_ Death Certificate (a copy is sufficient for information only)
/" -L Short Certificate/Surrogate Certificate (a copy is sufficient for information only)
~R _( __ Authorization from Executor to release information (if you are representing the Executor)
_ (( Other: Authorization fromjoint owner (Grace I. Hepford or Dianne G. Dilger) (in lieu
of Short Certificate)
If you would like to liquidate the accounts, please return certified copies afthe Death Certificate
and Certiftcate of Appointment and a notarized letter of instruction :flUID the executor or coholder.
Very truly yours)
~O'9-~td'~'
Laurie DiGiandomenico
OAG Team Leader
Phone (617) 533-1110
Fax (617) 533.1931
---.
Special Warranty Deed
Instrument #______
Tax Parcel to # 09-12-2994-024
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LAST WILL AND TESTAMENT
OF
SAMUEL P. HEPFORD
I, Samuel P. Hepford, a resident of, and domiciled in, Cumberland County,
Pennsylvania, do make, publish, and declare this to be my Last Will and Testament, in the
manner following, hereby revoking all of my previous Wills and Codicils (but not that certain
Trust Agreement referred to in Articles IT and IV herein, if the same be determined to be
testamentary in nature).
ARTICLE I
GENERAL PROVISIONS
(1) STATEMENT OF CITIZENSHIP
I declare that I am a citizen of the United States of America, and that my Social Security
Number is 195-07-4483.
(2) FAMILY MEMBERS
At the time of the execution of this Will, my spouse is Grace I. Hepford (hereinafter
referred to as "my spouse"), and my child is Dianne G. Dilger (hereinafter collectively and
individually, as the case may be, referred to as "my children" or "my child"). For purposes of
this instrument and for all other purposes, the terms "child," "children," "grandchildren,"
"descendants" and "issue" shall exclude adopted persons, step-children, step-grandchildren and
their issue; the term "issue" shall include only the Testator's blood line descendants of whatever
degree. Furthermore, for purposes of this instrument and for all other purposes, a person in
gestation, later born alive, shall be considered a person in being.
ARTICLE n
DEBTS AND TAXES
(1) PAYMENT OF DEBTS, EXPENSES, AND TAXES
I direct that all of my legally enforceable debts and expenses, including, but not limited
to, any expenses of my last illness, any funeral or cremation expenses (including, but not limited
to, the costs of memorials of all types and memorial services), any allowances by court order
for those individuals dependent upon me, any expenses of the administration of my estate
(including any expenses of any ancillary proceeding that may be necessary in another state or
country), and any estate, inheritance, or other death taxes of any nature (together with any
interest and penalties) that may be payable upon or with respect to any property, or any interest
therein, required to be included in my estate or taxable to any person receiving any such
property, be paid as soon as practical after my death by my Personal Representative, and I
hereby authorize and empower my Personal Representative, in the case of any claim made
against my estate, to settle and discharge any such claim, in the sole and absolute discretion of
my Personal Representative. Moreover, to the extent that the assets of my probate estate,
exclusive of any real estate or tangible personal property, are insufficient to pay all, or any part
of, the legally enforceable debts and expenses of my estate, any estate, inheritance, or other
death taxes of any nature, or any cash bequests under this Will, if any, my Personal
Representative shall demand pay~ereof from ~Trustee of the Samuel. P. and Grace I.
Hepford Revocable Trust dated '", ..,.,.J6.-e~ Q , 1994, but subject to the terms,
conditions, and limitations of that certain Trust Agreement which are applicable to the payment
of any such sums.
(2) DISCHARGE OF liENS
In the event that any property, or interest in any property, passing under this Will, or
otherwise, by reason of my death, shall be encumbered by a mortgage or lien, or shall be
pledged to secure any obligation (whether or not the property, or the interest in any such
property, so encumbered or pledged shall be owned by me individually or jointly), then it is my
intention that any such indebtedness shall not be charged to, or paid by, my estate.
ARTICLE m
SPECIFIC DEVISES
(1) SEPARATE WRITING
I may at this time, or at some time or times in the future, prepare a written statement or
list disposing of certain items of my tangible personal property not otherwise disposed of herein
or by other means. If any such written statement is found among my personal papers within
thirty (30) days of the date of my death, I hereby direct my Personal Representative to follow
the instructions for any distributions contained therein. If no such written statement is found
within the said thirty (30) days, my Personal Representative shall proceed as if no such written
statement ever existed, and my Personal Representative shall distribute all of my tangible
personal property in accordance with the further terms and conditions contained in this Article.
(2) PERSONAL EFFECTS
All of my clothing, jewelry, personal effects, boats, automobiles, and all other tangible
personal property, not otherwise specifically disposed of herein or otherwise, which are owned
by me at the time of my death (except any cash on hand or on deposit, any property used in a
trade or business, and any other property held for the production of income), I devise to my
spouse. If my spouse shall not survive me, this devise shall lapse and shall pass to my residuary
estate.
(3) PROPERTY INSURANCE POliCIES
All of my insurance policies which provide indemnity for the loss of any of my personal
or real property by fire, windstorm, or any other casualty, including any claim for any such loss
of any such property which I might have at the time of my death against any insurance company,
2
I devise any such policies or claims respectively to those persons who shall become owners of
the applicable properties by reason of my death, whether or not any such ownership be acquired
under this Will or otherwise.
(4) COST OF DEUVERY
If, with resPect to the aforementioned devises, it is necessary to effect the delivery of my
tangible personal property or any insurance policies to a beneficiary who is to reSPectively
receive the said devises, my Personal Representative shall arrange for, and pay the costs of, any
shipments incurred in making any such deliveries.
ARTICLE IV
RESIDUARY ESTATE
(1) RESIDUARY DISTRIBUTION
I give the balance of my estate, all of which is herein referred to as my ~siduary estate,
to the Trustee of the Samuel P. and Grace I. Hepford Revocable Trust dated LY ~~.s-:
1994, to be administered by the terms provided in the said Trust Agreement as it now exists or
as it may be amended at the time of my death, notwithstanding that any such amendment or
amendments may have been made subsequent to this Will. It is not my intention to exercise any
power of appointment I may have, except as any such power of appointment may be specifically
exercised. The receipt of the said Trustee under the said Trust Agreement shall be a full
acquittance and discharge to my Personal Representative for the property so distributed. Upon
distribution to the said Trustee, the administration of my estate shall cease with reSPect to the
assets passing to the said Trustee, and the said Trustee shall not be subject to the control of any
court in which my Will may be probated.
(2) SAVINGS PROVISION
If, for any reason, the aforementioned Trust Agreement shall not be in existence at the
time of my death, or, if for any reason, a court of proper jurisdiction shall declare this transfer
to the said Trustee of the said Trust Agreement to be invalid, then I direct that the residuary
estate shall be held, managed, invested, and reinvested in exactly the same manner described in
the said Trust Agreement, giving full effect to all of the then existing amendments to the said
Trust Agreement, and the residuary estate shall managed by the same Trustee (or, as
appropriate, the successor or successors therein named, as defmed in that certain Trust
Agreement). Thus, for those purposes, I do hereby incorporate that certain Trust Agreement
by reference, into this, my Will. Notwithstanding the foregoing, if my Personal Representative
has presumptive evidence that the reason the said Trust Agreement is not in existence at the time
of my death is due to my intention and act to revoke the said Trust Agreement (by physical
destruction or otherwise), then it is my intention that my Personal Representative and any court
3
of proper jurisdiction shall, in good faith, ignore the dispositive scheme called for under the said
Trust Agreement, and instead, my estate shall be distributed in accordance with the controlling
intestacy laws then in effect.
ARTICLE V
THE PERSONAL REPRESENTATIVE
(1 ) NOMINATION
I hereby nominate Grace I. Hepford as my Personal Representative. In the event that
my Personal Representative is unable or unwilling to serve or to continue to serve in such
capacity for any reason, then I nominate Dianne G. Dilger as the Successor Personal
Representative.
(2) COMPENSATION
Any Personal Representative shall be entitled to compensation which is allowed to
Personal Representatives by the laws of the Commonwealth of Pennsylvania. Any Personal
Representative shall also be entitled to reimbursement for any expenses necessarily incurred by
any such Personal Representative in the administration of my estate.
(3) BOND
To the extent allowed by law, no Personal Representative shall ever be required to give
bond or other security, to qualify, to make an accounting to any court under the provisions of
any present or future laws of any state or territory, or to obtain the approval or order of any
court in the exercise of any power or discretion herein given (unless otherwise provided in this
instrument) .
ARTICLE VI
THE POWERS AND DUTIES OF THE PERSONAL REPRESENTATIVE
(1) GENERAL POWERS AND DUTIES
My Personal Representative, or any successor, shall be governed by the appropriate
provisions of the Pennsylvania Statutes, as amended, that are not in conflict with this instrument,
and shall have all of the additional powers and protection granted by statute to Personal
Representatives. In addition to, but not in limitation of, any common-law or statutory authority,
and without application to any court, the Personal Representative, or any successor, shall follow
the directions hereinafter given and shall exercise, in the Personal Representative's sole and
absolute discretion (unless otherwise provided in this instrument), the powers and responsibilities
hereinafter given. The aforementioned shall also apply to any Trustee, at the time of
application, with respect to any Trust Agreement created under this instrument.
4
(2) INVESTMENT AND OTHER POWERS AND DUTIES
With respect to both real and personal property, and for the purposes of obtaining funds
for the payment of any debts, expenses of administration, taxes, payment of devises, and for
making distributions, conversion into cash, management of property, and for every other
purpose, my Personal Representative may acquire, retain, invest, reinvest, exchange, lease, sell,
borrow, mortgage, pledge, transfer, and convey in any such manner, on any such terms, and
at any such times, all without limit, as my Personal Representative may deem advisable (unless
otherwise provided in this instrument), even if any such terms may extend beyond the expected
administration of my estate. No person dealing with my Personal Representative shall be
required to inquire into, or shall be held liable with regard to, the necessity or propriety of any
transaction, nor as to the application of any money or property paid or delivered in connection
with any such transaction.
(3) POWER TO DISPOSE OF ESTATE ASSETS
I hereby give to my Personal Representative the full power and authority, at any time,
to sell, mortgage, pledge, exchange, dispose of, or otherwise deal with any property comprising
my estate, upon any such terms as my Personal Representative shall deem advisable; to settle
and compromise any and all claims in favor of, or against, my estate as my Personal
Representative shall deem advisable; and for any of the foregoing purposes, to make, execute,
and deliver any and all deeds, contracts, mortgages, bills of sale, or any other instruments
necessary or desirable therefor. My Personal Representative is expressly authorized to postpone
the fInal distribution of my estate pending the fmal determination of any tax liabilities in
connection therewith.
(4) PAYMENTS OR DISTRIBUTIONS TO MINORS
In the event that there is to be a payment or distribution from my estate to a donee who
is a minor at such time, then at such time, as my Personal Representative's deems advisable,
any such payment or distribution shall be made by my Personal Representative (i) to any such
minor directly, (ll) to any such parent of the minor, (ill) to any such other person having custody
of the minor, (iv) to the legally appointed guardian, conservator, or committee of any such
minor, or (v) to a custodian selected for any such minor under a Uniform Transfers to Minors
Act (or similar or successor statute), whether or not the applicable custodian is selected by my
Personal Representative or has already been serving as the said custodian. If there is no such
custodian, the applicable custodian may be appointed by my Personal Representative, and any
person or entity serving as my Personal Representative may be appointed as the said custodian
(unless otherwise provided in this instrument).
(5) CHARITABLE PLEDGES
My Personal Representative may pay any pledges made by me in writing, if, in the
discretion of my Personal Representative, I would have wanted such pledges paid.
l
5
(6) TAX MA TIERS
(a) Tax Returns: I specifically authorize and empower my Personal Representative
to execute and fIle any applicable income tax returns for the year in which my death occurs, and
for any years prior thereto. I also authorize and empower my Personal Representative to
execute and fIle any gift tax returns, if any such gift tax returns are required for the year in
which my death occurs, and for any years prior thereto. My Personal Representative shall incur
no personal liability for any action taken in good faith in accordance with either of the foregoing
authorizations. If I leave a spouse, my Personal Representative may fue any joint income or gift
tax returns with my surviving spouse.
(b) Elections In General: My personal representative shall have the power to allocate
to the income or the principal of my estate, in whole or in part, any of the receipts and the
disbursements of my estate, in my Trustee's reasonable discretion (unless otherwise provided
in this instrument). It is my direction that any applicable property interests, which may be
determined as a result of my Personal Representative's reasonable discretion, shall, in fact, be
the interests that any such beneficiaries shall receive under this instrument.
ARTICLE vn
SIMULTANEOUS DEATH PROVISIONS
(1) SPOUSE
If my spouse and I shall die under such circumstances that there is not sufficient evidence
to presumptively determine the order of our deaths, then it shall be presumed that my spouse
shall have survived me, and my estate shall be administered and distributed in all respects in
accordance with such a presumption (unless otherwise provided in this instrument).
(2) OTHER BENEFICIARIES
If any beneficiary, other than my spouse, and I shall die under such circumstances that
there is not sufficient evidence to presumptively determine the order of our deaths, then it shall
be presumed that I shall have survived any such beneficiary, and my estate shall be administered
and distributed in all respects in accordance with such a presumption (unless otherwise provided
in this instrument).
ARTICLE VIII
JOINTLY-OWNED PROPERTY
If, at the time of my death, I am a joint owner, co-owner, or individual owner of any
real estate, bank account, or savings account in any commercial bank or savings institution,
bond, or any other security or instrument of indebtedness which is registered or issued in my
name and that of another person or persons, or any other property held as tenants by the entirety
or as joint tenants with right of survivorship, or which is payable to either a co-owner or to the
6
survivor of them, then I give, devise, and bequeath all of my right, title, and interest in any such
property to the surviving joint owner thereof. It is my understanding that all of my right, title,
and interest in and to any such property will pass to any such surviving joint owner or owners
upon my death by operation of law, but I do, nevertheless, make these provisions in order to
eliminate any question as to the right of any such surviving joint owner or owners to succeed
to the ownership of any such property upon my death.
ARTICLE IX
RULES OF INTERPRETATION
(1) HEADINGS
The headings used in this instrument are for convenience only and shall not be resorted
to for any intetpretation of this Will.
(2) MISCELLANEOUS
Whenever the context so requires, the masculine shall include the feminine and the
neuter, the feminine shall include the masculine and the neuter, the singular shall include the
plural, and the plural shall include the singular. If any portion of this Will is held to be void
or unenforceable, the balance of this Will shall, nevertheless, be carried into effect. Also, the
provisions of this Will shall be intetpreted pursuant to the laws of the Commonwealth of
Pennsylvania, in which state I have made my domicile.
IN WITNESS WHEREOF, I have afflXed my signature to this, my Last Will and
Testament, cgysisting of eight (8) typewritten pages, including the next page, on this S--
day of t-Y~.1994. d~~
Samuel P. Hepford, or
SIGNED, SEALED, PUBllSHED, AND DECLARED by the said Samuel P. Hepford,
as the Testator's Last Will and Testament, in the presence of the undersigned who, at the
Testator's request and in the Testator's presence and in t~ presenc~nof each other, have
hereunto subscribed our names as witnesses thereto, this ~ day of ,L.:)~ , 1994.
Witnesses:
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AFFIDAVIT OF PROOF OF WILL
COMMONWEALTH OF PENNSYLVANIA
We, Samuel P. Hepford,
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) SS.
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4 (Witness)
c a.~
I m (Wi s)
, the Testator and the
COUNTY OF CUMBERLAND
and
witnesses, respectively, whose names are signed to the foregoing Last Will and Testament,
being fIrit duly sworn, do hereby declare to the undersigned officer that on the ~r- day
of JY ~ , 1994, the Testator signed, sealed, published, and
declared the foregoing instrument as the Testator's Last Will and Testament; that the Testator
signed the instrument as the Testator's free and voluntary act for the putpOses therein expressed;
that each of the witnesses, in the presence and hearing of the Testator, at the Testator's request,
and in the presence and hearing of each other, signed the Last Will and Testament as a witness;
and that to the best of the knowledge of each of the witnesses, the Testator was at that time
eighteen (18) or more years of age, of sound mind, and under no constraint or undue influence.
~90:~
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Wime~ ~
SWORN TO AND ACKNOWLEDGED BEFORE ME by the Testator, Samuel P.
Hepford, and sworn to and acknowledged before me by
{(~r. ~ and~O. ~
the witnesses, this S day of A 0 - - .. - , 1994.
My Commission Expires:
&~r~
No~ Public /'
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\.
NoIariaI seal
PaIne T. SeIfaSS. Notary PLdc
Milford Twp., Bud<s County
My Co! I a ,Iission Expires Jan. .'Zl. 1 'iS7
~~NC1arieS
8
KEITH L. KILGORE
PAUL W. KILGORE
JOHN D. ENCK
Law Offices
SPITLER, KILGORE & ENCK, PC
522 South Eighth Street
P.O. Box 1188
LEBANON, PENNSYLVANIA 17042
(7 I 7) 273-7621 (VOICE)
(717) 273-1693 (FAX)
ske@skelawfirm.com
CAL VIN D. SPITLER
(1942-2003 )
THOMAS A. EHRGOOD
(1952-2006)
August 14, 2007
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
RE: Estate of Samuel P. Hepford
S.S. No. 195-07-4438
DOD: 10/17/2006
Dear Sir or Madam:
Enclosed please find an original and two (2) copies of Rev-1500 Inheritance
Tax Return for the above estate. Please file and return our time-stamped copy per
the enclosed envelope. If you have any questions, please give me a call.
,Jt.:i.;J'-i.i..;.;:-:;
PAUL W. KILGORE
PWK/kab
Enclosure
cc: Dianne G. Dilger
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