The URL can be used to link to this page

Home My WebLink About01-0626 PETITION FOR PROBATE and GRANT OF LETTERS Estate of EARL LEROY WILSON also known as Deceased. Social Security No. ~ tJ 4f - tJ 3 - L/ 7'-/ V No. To: .;)/-01 -(",2f. Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner is 18 years of age or older and the Executrix named in the last will of the above decedent, dated August 10, 2000 and codicil(s) dated [none]. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 112 West High Street, Borough of Carlisle. Decedent, then 79 years of age, died June 16, 2001, at Carlisle Hospital, Carlisle, Pennsylvania. Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value ofreal estate in Pennsylvania situated as follows: Borough of Carlisle, Cumberland County, P A $ unestimated $ $ $ unestimated WHEREFORE, petitioner respectfully requests the probate ofthe last will and codicil(s) presented herewith and the grant of letters testamentary thereon. Melody An 8 Kuntz Dri Gardners, P A 17324 (717) 486-3973 --------------------------------------------------------------------- --------------------------------------------------------------------- OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYL VANIA) : SS. COUNTY OF CUMBERLAND ) Sworn to or affirmed and subscribed before me this 3rd. day of July , 2001 ~ e.. ~'] ~p,B. ~ Register /10 -:;)LJJ - '-f The petitioner above-named swears or affirms that the statements in the foregoing petition are true and correct to the best ofthe knowledge and belief of petitioner and that as personal representative of the above decedent, petitioner will well and truly administer the estate according to law. ~~~ Melody An L ndls , IIII No. 21-01-626 Estate of Earl Leroy Wilson, Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW, July 5,2001 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument dated August 10,2000, described therein be admitted to probate and filed of record as the last will of Earl Leroy Wilson and Letters Testamentary are hereby granted to Melody Ann Landis. Will Book # Page ~I c..~ ~.pg~ Register of ills TOTAL $ 50 . 00 $ 3.00 $ $~ $ 67.00 Thomas 1. Williams, Esquire (17512) ATTORNEY (Sup. Ct. LD. No.) MARTS ON DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, P A 17013 (717) 243-3341 FEES Probate, Letters, Etc. Short Certificates( D ~mciation x-pages Filed JULY 5,2001 FIFILESIDA T AFILEIEST A TES\7378-petitionltr Lflf\':;.Qf\':; '_~'t"y nl',J(, This is to certifY that the information here given is correctly copied fro~ an original certificate of death dul~ filed with Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filIng. me as WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~ \\.~eu-~~ Local Registrar Fee for this certificate, $2.00 p 7402451 JUN 1 9 2001 Date H105.143 Rev. 2117 COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS CERTIFICATE OF DEATH 'IT NT 'K HAM( OF DECEDENT IF.,.. MidcIt, L_>> .. Earl L. AGE (I.oor _ UNDER' YlWl - Deyo 79 v... SEx .. Male DAlE or: DEATH~, 0..,. '__) .. June Ib,20Ul COUNTV~OERH ~o ~l .... Cumberland ~ E Iif'S U... UI'OTJOH KIIlO aus"", AY ~~~~ctw~::r " Disk JOCkey .. Tavern ~CE~Iif'SMAll.INQ_SStsw....~._Zipc-! CliCE~Iif'S , 112 West High ~~ree~ ~~~ Carlisle,Penna. 17013 ~~ White ,.. MrHE/l'S NAME ,-. ..-. '1/{oy , .., S-~ey ,n. ennsy Cumberland ... - ...... _? .. .to.O .....__.. MAAfTAl, swus....... ~"""1ecI, WIdowed. ........~ Divorced SUIlVMNClSl'OUSl! (I.....Oft'erneGft,.."., ..... Wilson R. Wilson Carlisle S<;'~\J DUE 10 lOA AS A CONSEQUENCE Oft. I- i=:..:= I :"3 :> ~~('IINr,,,,,,, o( r~""~N. l: DUE 10 lOA AS A CONSEQUENCE Oft. DUE 10 lOA AS A CONSEQUENCE Oft. WERE AfJ1CPSY 'INOINQS -.utILE PAIOA 10 COMl'lETlOH 01' CAuSE Of' DEArHT YAHNEA OF DEATH -.. -- ~ o DATE 0# INJUAY (Monltl. D.ty. __) TIMe OF INJURY INJURY III WORK? DESCRt9E HOW' INJURY OCCURRED. .... o...~ ....0 ... 0 - - cur.......o.....,. .... -CIItT1fl'YINQ ~AN (~~eau..ddMlhwr.., ~ physc,,"hnprct'lOlJnC>>O~ anocCll'hPtttecf'*" 23) T....M.tot""~..atftOCCUl'lWddue..hcauM(..aftd~,..at........ ....,.,......,.........".......".......,..,..... .-- --- o o o PLACe OF INJURy. At 1'IOme, farm. a,.... factory. otne. M. _....~ .... .... 0 ...0 ...... Could not be cNtlftl'llNd 'MEDICAL EXAMINIIIJCOflDNER On 1M tte.. ot .x.....natlon 'ndJ<<irw..tlg4tion.ln my opinion, dt.th oecurred.. the time. dll.. Ind plac...nd due to 1M Caul.,s).nd lI'Ianner.....ted,.,........,....,.................,... .'...............,...,......,........................... ..... ,... REGISTRAR'S $lGNAJ'UAE ANO N ~\~\CI ... -I'ftOHOUNCINOAHO ~ftTl"'lNQ PHVStCIAN~ bath pr~ OHItI'nd~ IOCllUM 010.81"" .,. the ~ 01..., knowtedgfI. dutfll eccwtM at......... d.te, and~. 1M dull to tM ihUM(1l) ..... ",.nn.,.. .'.IH., , . . . . . . . . . . . . . , . , . . . . . . . FIFILESIDA T AFILEI WILLSI7378. will LAST WILL AND TESTAMENT I, EARL LEROY WILSON, of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My personal representative shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I hereby give and bequeath unto my daughter, STACEY RAE WILSON, ifshe is living at the time of my death, all my interest in the following described property: My entire record collection, all my musical instruments and my P.A. loudspeaker system. If the said STACEY RAE WILSON is not living at the time of my death, I direct that the above-described property become part of the rest, residue and remainder of my estate. 3. I hereby give and bequeath unto my daughter, STACEY RAE WILSON, the sum of Two Thousand Dollars ($2,000.00) in cash which I direct shall be used in accordance with my specifications and directions to the said STACEY RAE WILSON. If the said STACEY RAE . , WILSON is not living at the time of my death, I direct that the above-described gift become part of the rest, residue and remainder of my estate. 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and -(fl/h C E.L.W. Page 1 of 4 Pages .. ..' . personal property, in equal shares, unto my daughters, MELODY ANN LANDIS and STACEY RAE WILSON, absolutely. 5. In the event that both of my said daughters are not living at the time of my death, I direct that my granddaughters, TIFF ANY MARIE LANDIS and ELIZABETH PAIGE LANDIS, shall receive all the rest, residue and remainder of my estate, both real and personal property, in equal shares. 6. I nominate, constitute and appoint my daughter, MELODY ANN LANDIS, as Executrix of my estate. In the event she is unwilling or unable to so act, then I appoint my daughter, STACEY RAE WILSON, as Executrix of my estate. 7. I direct that my Executrix shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 8. I authorize and empower my Executrix, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as she may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executrix considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and ~~ E.L.W. Page 2 of 4 Pages .., .. I proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executrix shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this /tJ#.... day of ~ ,,;;.ooa. ~~ (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. -rL..M-tY W~ ~J~-r;.., Page 3 of 4 Pages ,. .' " COMMONWEAL TH OF PENNSYL VANIA ) : SS. COUNTY OF CUMBERLAND ) We, Earl Leroy Wilson, ~4S-..:L_i..dJjJJ...~____, and )-n /1 rtA a.y. ~~ , the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each ofthe witnesses, in the presence and hearing ofthe Testator, signed the Will as a witness and that to the best ofhis/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ",-t/~ T e tor w:~M-6 1/J..lL:-- ~i' t~~ WI ess Subscribed, sworn to and acknowledged before me by Earl Leroy Wilson, the Testator, and subscribed and sworn to before me by '-fh n..,145::r. tJJ 1/) 'a-YlS and m Lrt!.l L Y (l ~~ , the witne,sses, t~is /OlIay of ~ ' 2000. ~~~..J Notary Public NOT ARIAl SEAL CORRINE l. MYERS, Notary Public Carlisle 8oro, CumberlandCounty My Commission Ex ires Ma 27, 2003 Page 4 of 4 Pages F: \FILESIDA T AFILEIEST A TESI 7378-notice.cer ~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: EARL LEROY WILSON Date of Death: June 16,2001 File No. 21-01-0626 To the Register: I certify that notice of estate administration 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 or about July 16,2001. Melody Ann Landis, 8 Kuntz Drive, Gardners, PA 17324 Stacey Rae Wilson, 915 Cavalry Street, Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: July 16,2001 Signature Name ~t.\J~ Thomas 1. Williams, Esquire MARTSON DEARDORFF WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Attorneys for Personal Representative Rt'..-" -1500 EX...lt..oo) *' /0 -d <I REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT t- Z W C W U w C COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 i i DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) I WILSON, EARL L. = ~~;;;~ ;M''''","> I ~;;~;;'~~'~""'''AR} : (IF APPCICABLEjSURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER FILE NUMBER 21 01 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 00626 NUMBER I I i 204-03-4744 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE a 1. OrigTnal Return 0 2. Supplemental Return 0 3. Remainder Return (date of death pnor to 12-13-82) w t- O 4. Limited Estate 0 4a. Future Interest Compromise (date of death 5. Federal Estate Tax Return Required :.:<l:Ul 0 uo::.: after 12-12-82) w"-lS a 6. Decedent Died Testate (Attach copy 0 7. Decedent Maintained a Living Trust (Attach 1 8. Total Number of Safe Deposit Boxes J:o-, ul!:lIl of Will) copy of Trust) "- I <l: ,0 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 0 11.Election to tax under Sec. 9113(A) (Attach Sch 0) 12-31-91 and 1-1-95 .t- UlZ Ww II(c II(z 00 u,,- AME Thomas 1. Williams, Esq. FIRM NAME(lfapplicabley--' Martson Deardorff Williams & Otto ~ELEPHONE NUMBER -.. 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ~ :s :J t- o: <l: U w II( 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Properly (Schedule F) 181 Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11 ) 3,848.78 (12) 21,869.67 '-~ (13) (14) 21,869.67 (15) ._---~-~---- (16) 984.14 (17) (18) (19) 984.14 ----------- 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) 14. Net Value Subject to 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) x .00 z o ~ ~ :J "- :E o U ~ t- 16. Amount of Line 14 taxable at lineal rate 2 1 ,869 . 67 x .045 17. Amount of Line 14 taxable at sibling rate x .12 18. Amount of Line 14 taxable at collateral rate x .15 19. Tax Due 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2000 form software only The Lackner Group. Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 112 West High Street CITY Carlisle TSTATE PA !ZIP 17013 ~u_____ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 984.14 49.21 Total Credits (A + B + C) (2) 49.21 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) 0.00 934.93 934.93 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;............................................................................. 0 ~ b. retain the right to designate who shall use the property transferred or its income;................................ 0 ~ c. retain a reversionary interest; or............................................................................................................ 0 ~ d. receive the promise for life of either payments, benefits or care?.......................................................... 0 ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................................... 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?...... 0 ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.............................................................................................................. 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties Of pe~i.iiy'T declarE! that I have examined this retum, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Deciaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. :::~:~ = ~~~~~xe17324 DATE 9/;$/0/ ~- SIGNATUREOF~AREI<OTHER THAN REPRESENTATIVE ADDRESS DATE f~ , 10 East High Street Carlisle, PA 17013 ql/3/t;{ 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. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .S. 99116 1.2) [72 P.S. 99116 (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. 99116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL L. I FILE NUMBER 21 - 01 - 00626 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing sellerL neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property whicti is jointly-owned witn right of survivorship must De disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH --25,000:00 Undivided one-half interest in residential real estate at 124 West South Street, Carlisle, Cumberland County, Pennsylvania, being Parcel No. 04-21-0320-378, and being more particularly described in Deed dated August 5, 1963, and recorded in Cumberland County, PA, Deed Book "X", Volume 20, Page 1046. Value per appraisal attached. TOTAL (Also enter on Line 1, Recapitulation) 25,000.00 . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY I I I FILE NUMBER I 21 - 0 I - 00626 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL 1. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER I M&T Checking Account #1163566 DESCRIPTION VALUE AT DATE OF DEATH -168.45.. 2 Record collection and public address system 300.00 3 Household property 250.00 TOTAL (Also enter on Line 5, Recapitulation) 718.45 . SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT - ESTATE OF I FILE NUMBER I 21 - 01 - 00626 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. WILSON, EARL L. SURVIVING JOINT TENANT(S) NAME A Stacey Miller ADDRESS 112 West High Street Carlisle, P A 17013 RELATIONSHIP TO DECEDENT None JOINTLY OWNED PROPERTY: l- ITEM i LETTER NUMBER IFOR JOINT TENANT ____n A DATE IUt" %OF DATE OF MADE Include name of financial institution and bank account number DATE OF DEATH DE CD'S VALU JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREST DECEDENT' estate. unknown M&T Bank, Savings #15004201786405 unknown unkn ! I DEATH EOF S INTEREST own TOTAL (Also enter on line 6, Recapitulation) *' SCHEDULE H FUNERAL EXPENSES & ADIVIl'JIS1RATIVE COSTS I I I FILE NUMBER 21 - 01 - 00626 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL L. Debts of decedent must be reported on Schedule I. ITEM I NUMBER" A. i FUNERAl.. EXPENSES: Ewing Brothers Funeral Home, Carlisle, P A DESCRIPTION AMOUNT 2 Reverend Kerstetter, memorial service B. i ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number{s) I EIN Number of Personal Representative{s): 2. Street Address City State Zip Year(s) Commission paid Attorney's Fees Martson Deardorff Williams & Otto (estimated) 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. City Relationship of Claimant to Decedent Probate Fees Register of Wills, Cumberland County, PA State Zip 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 2 3 Other Administrative Costs Register of Wills, Short Certificate Cumberland Law Journal, Advertising Letters Testamentary The Sentinel, Advertising Letters Testamentary Total of Continuation Schedule(s) 3,748.83 TOTAL (Also enter on line 9, Recapitulation) 1,710.00 50.00 1,285.00 67.00 3.00 75.00 93.83 465.00 . SchedJIe H Funeral Expenses & Adni1istrative Costs conIhJed COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL L. 4 Rent through end of July to clean out and clean apartment 5 Register of Wills, Filing fee, Inheritance Tax Return Reserved for additional probate fee, filing fees and closing costs 6 I FILE NUMBER 21 - 01 - 00626 ---,- ------ Page 2 of Schedule H 300.00 15.00 150.00 .~ SCHEDULE I ~ DEBTS OF DECEDENT, MORTGAGE COMMONW. EALTHOFPENNSYLVANIA L LIABILITIES, & LIENS INHERITANCE TAX RETURN RESIOENT DECEDENT - ....------ -----..---...-- . -- ----._---.-- ESTATE OF WILSON, EARL L. I 'I FILE NUMBER 21 - 01 - 00626 I Include unreimbursed medical expenses. ITEM NUMBER 1VeriZon Wireless, account payable DESCRIPTION AMOUNT 99.95- TOTAL (Also enter on Line 10, Recapitulation) 99.95 . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I I FILE NUMBER , 21 - 01 - 00626 RELATIONSHIP TO DECEDENT o NILltT AMOUNT OR SHARE OF ESTATE ESTATE OF WILSON, EARL L. I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Stacey Rae Wilson 915 Cavalry Street Carlisle, PA 17013 Daughter $2,300.00 plus 1/2 estate residue 2 Melody Ann Landis 8 Kuntz Drive Gardners, PA 17324 Daughter 11/2 estate residue I Enter dollar amounts for distributions shown above on lines 15 through 17, as appropriate, on Rev 1500 cover she t II. NON-TAXABLE DISTRIBUTIONS: iA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT I BEING MADE I I I lB. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE T Ray "Buz" Wolfe, CRS Broker/Partner WOLFE & SHEARER REALTORS ___.C_ ."1>. William L. Shearer, Jr., CRS Broker/Partner .. . 33 South Pitt Street Carlisle, PA 17013 717243.1551 800.377.3027 www.wolfeshearer.com INDUSTRIAL CONSULTING INVESTMENTS - RESIDENTIAL COMMERCIAL APPRAISALS July 13, 2001 Thomas Williams, Esq. Martson, Deardorff, Williams and Otto 10 E. High Street Carlisle, P A 17013 Re: Estate of Earl Wilson 124 W. South Street Carlisle, PAl 7013 Dear Mr. Williams: Pursuant to your request, I personally inspected the above referenced property for purposes of providing you with a Brokers Price Opinion. Please be advised that this is neither a formal nor certified residential appraisal, conforming to USP AP standards, and should not be construed as such. The subject property is a brick and vinyl attached row home containing approximately 1,176 square feet. It is improved with a double living room, kitchen area on the first floor and 3 bedrooms and a full bath on the second floor. There is an unfinished basement with dirt floor. The mechanical items include oil forced hot air heat, electric hot water, and 100 AMP circuit breaker electrical system. There is a rear yard with off street parking. Based upon my inspection of the property, coupled with a review of comparable sales and competitive listings within the market area, I believe the property would have a present day fair market value of approximately $50,000. This is slightly less than the current Cumberland County assessed valuation of $59,430.00. Additional information is enclosed. There is no charge for this report, but you may feel free to contact me if I may be of additional assistance to you or your client. ~ Ray L. Wolfe, Jr., CRS Broker/Partner SCH. AI T~ l FacetWin Screen Print for public, from "CAMA_Login" 07/12/2001 9:44:17 AM CUMBERLAND COUNTY ASSESSMENT OFFICE CONTROL # 04000419 DISTRICT: 04 - CARLISLE BORO 3RD WRD SD: 3 PARCEL: 04-21-0320-378. I SPEC ID: LOT: I Tback: Short Name : WILSON, EARL L &: MARY I I I LAST NAME : WILSON : PROPERTY TYPE: R FIRST NAME : EARL L &: MARY C/O NAME : SALES ADDRESS1 : 124 WEST SOUTH STREET DEED BK/PG. . . . . ADDRESS2 : DATE OF SALE... POST OFFICE: CARLISLE SELLING PRICE: STATE &: ZIP: PA 17013 Situs: 124 W SOUTH STREET J CURRENT VALUES Market 1 Prop Descrip.: Assessed Fair LAND USE TYPE: 101 I FMV - 59430 L - 12000 NEIGHBORHOOD: 4 C&:G - B - 47430 DEEDED ACRES: .11 t approved? -> T - 59430 Screen 1 Enter Selection > Record: 5697 Number -Switch Screens, X -Exit, J -Jump Mode, F -Forms, , I -Image Down Arrow -Next Entry, Up Arrow -Previous Entry, ? -Screens, B -Browse FacetWin Screen Print for public, from "CAMA_Login" 07/12/2001 9:44:29 AM RESIDENTIAL CHARACTERISTICS Type: R PARCEL: 04-21-0320-378. OWNER: WILSON, EARL L &: MARY Description: Lot Type: Interior Stories Group: 2 Dwelling Type: ROW Terrain: Level Exterior Wall: Brick Nbhd Type: RES Sewer: Public Water: Public Yr Built: 1870 Est: Y Yr Renv: Est: Road: Paved Ag Scrty: N Sidewalk: Y Total Rooms: 6 Full Baths: 1 Gas Avl. : Y Spr View: N Bedrooms: 3 Half Baths: 0 Historic: Y Wtr Frnt: N Dug Basement. : 50 % (Not Bi/Split Level) Rail Avl: N Tree Cvr: 0 Basmn t Garage: 0 cars Finished SqFt: Mobile Homes -(Class )- Approx SqFt..: Park: S#: eating I Heating Type: Forced Air Sketch Living Area : 1176 Central A/e: NO Fireplace Count: 0 Figured Living Area: Use Figured L.A. ? I LIVING AREA USED... : 1176 Screen 2 Enter Selection > Record: 5697 Number -Switch Screens, X -Exit, J -Jump Mode, F -Forms, I I -Image Down Arrow -Next Entry, Up Arrow -Previous Entry, ? -Screens, B -Browse FacetWin Screen Print for public, from "CAMA_Login" 07/12/2001 9:44:40 AM 04-21-0320-378. +-------+ Living: 1176 Garage: 0 14/s 8 I E Prch: 0 LL Gar: 0 I I Unf LA: 0 Carprt: 0 I I +----------+ I 1 One Story 12/1 12 125 I 2 = Two Story I I 251 3 = Three Story 116 I I H = 1.5 Story (1. 67% Area) , 16/ I F = 1.5 Story (1.50% Area) I 12 I 8 , A = 1.5 Story (1. 33% Area) *----------*-------++ Z = 2.5 Story 11/2B 20 13/1 G = Garage I " E = Enclosed Porch I " B = Basement I " C = Carport /24 241124 D = Deck / II P = Open Porch I " S Slab 1 20 " *------------------*+ Screen 3 Enter Selection > Number -Switch Screens, X -Exit, J -Jump Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 5697 F -Forms, I I -Image ? -Screens, B -Browse THIS DOCUMENT CONTAINS ANTI-FRAUD FEATURES, FRAUDULENT REPRODUCTION WILL BE DETECTED. III M&rBank OFFICIAL CHECK l:::J Manufacturers and Traders Trust CQITlpany No .15 6 0 8 0 BUFFALO, N.Y. 14240 CLOSE ACCT 1163566 60-295 313 JULY 13, 2001 DATE REMITTER . PAY TO THE ORDER OF ~STATE OF EARL L WILSON $ 168.45 ltl~:~ s~tJJn of I G8dnfsl{. 5cts AUTHORIZED SIGNATURE II- 0 0 . 5 boa 0 II- I: 0 ~ . ~ 0 2 q 5 5 I: a a q 0 2 q Ie 5 q ~ II- . THE ORIGINAL DOCUMENT HAS A REFlECTIVE WATERMARK ON THE BACK HOLD AT AN ANGLE TO VIEW WHEN CHECKING THE ENDORSEMENT. . '. .. SCI-I. E;:C~ ~. ~ (Q) @ ,. F \FILES\DATAFlLEIWILLS\7378 will LAST WILL AND TESTAMENT I, EARL LEROY WILSON, of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made, 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate, My personal representative shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I hereby give and bequeath unto my daughter, STACEY RAE WILSON, if she is living at the time of my death, all my interest in the following described property: My entire record collection, all my musical instruments and my P.A. loudspeaker system. If the said STACEY RAE WILSON is not living at the time of my death, I direct that the above-described property become part of the rest, residue and remainder of my estate. 3. I hereby give and bequeath unto my daughter, STACEY RAE WILSON, the sum of Two Thousand Dollars ($2,000.00) in cash which I direct shall be used in accordance with my specifications and directions to the said STACEY RAE WILSON. If the said STACEY RAE WILSON is not living at the time of my death, I direct that the above-described gift become part of the rest, residue and remainder of my estate. 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and Page 1 of 4 Pages zY/Jlf E.L.W. personal property, in equal shares, unto my daughters, MELODY ANN LANDIS and STACEY RAE WILSON, absolutely. 5. In the event that both of my said daughters are not living at the time of my death, I direct that my granddaughters, TIFF ANY MARIE LANDIS and ELIZABETH PAIGE LANDIS, shall receive all the rest, residue and remainder of my estate, both real and personal property, in equal shares. 6. I nominate, constitute and appoint my daughter, MELODY ANN LANDIS, as Executrix of my estate. In the event she is unwilling or unable to so act, then I appoint my daughter, STACEY RAE WILSON, as Executrix of my estate. 7. I direct that my Executrix shall not be required to file a bond to secure the faithful performance of her duties in any jurisdiction. 8. I authorize and empower my Executrix, in her sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as she may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executrix considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and ~,ffr E.L.W. Page 2 of 4 Pages ." proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executrix shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this It)#.... day of ~ ,cQ{)()(). (SEAL) SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, as and for his Last Will and Testament, in the presence of us, who at his request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testator and of each other. -r4M-tfW~ ~7~~ Page 3 of 4 Pages ... . .. COMMONWEAL TH OF PENNSYL VANIA ) : SS. COUNTY OF CUMBERLAND ) We, Earl Leroy Wilson, ~4S.J:..._UjJ.L~____, and m I!I re.t a. Y. ~-I-trv..- , the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that the Testator has signed willingly, and that the Testator executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing ofthe Testator, signed the Will as a witness and that to the best of his /her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. T:;f~~ -rLM-6 VV~ Witness ~ l' t~1& WIess Subscribed, sworn to and acknowledged before me by Earl Leroy Wilson, the Testator, and subscribed and sworn to before me by --rh 4/Y1~.s.::r. tJJ I J I '~.s and m Lrt'.t L Y (l ~-r~ , the witne,sses, t4is /O~ay of ~ ' 2000. ~~~_~A) Notary Public NOT AAIAl SEAL CORRINE L. MYERS, Notary Public Carlisle Boro, CumberlandCounty My Commission Ei ires Ma 27,2003 Page 4 of 4 Pages COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WILLIAMS THOMAS J 10 E HIGH STREET CARLISLE, PA 17013 -------- fold ESTATE INFORMATION: SSN: 204-03-4744 FILE NUMBER: 21-2001- 0626 DECEDENT NAME: WILSON EARL LEROY DATE OF PAYMENT: 09/13/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/16/2001 NO. CD 000261 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $934.93 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: MELODY A LANDIS C/O THOMAS J WILLIAMS ESQUIRE CHECK# 4388 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS $934.93 MARY C. LEWIS REGISTER OF WILLS \. /b-~~/-Y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX THOMAS J WILLIAMS ESQ MARTSON ETAL 10 E HIGH ST CARLISLE PA l1U13 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-05-2001 WILSON 06-16-2001 21 01-0626 CUMBERLAND 101 '* REY-1541 EX AFP 112-001 EARL L AlIOunt Relli tted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REY=is4-j-i3f-AFi'--ci"2-:iioY-NOYici--OF-YNHiifiTANCE-YA'X-A-PPRjrisi;''-ENT~--Ai.l-owAifcE-i'-R----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WILSON EARL L FILE NO. 21 01-0626 ACN 101 DATE 11-05-2001 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 25,000.00 .00 .00 .00 718.45 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 3.748.83 99.95 (11) (12) (13) (14) NOTE: I~ an assessment was issued previously, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. A.ount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due C E T: Y DATE 09-13-2001 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. 25.718.45 3.848 78 21.869.67 .00 21.869.67 14, IS and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 21.869.67 X 045 = .00 X 12 = .00 X 15 = (19)= AMOUNT PAID 934.93 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE · IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 984.14 .00 .00 984. 14 984.14 .00 .00 .00 IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates Df decedents dying Dn Dr befDre Dece.ber lZ, 198Z -- if eny future interest in the estate is transferred in pDssessiDn Dr enjDy.ent tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr life Dr fDr years, the CD..Dnwealth hereby expresslY reserves the right tD appraise and assess transfer Inheritance Taxes at the lawful Class B (cDllateral) rate Dn any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: TD fulfill the require.ents Df SectiDn Z140 Df the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the tDP pDrtiDn Df this NDtice and sub.it with your pay.ent to the Register of Wills printed on the reverse side. --Make check or 1I0ney order payable to: REGISTER OF HILLS I AGENT A refund Df a tax credit, which was nDt requested Dn the Tax Return, _ay be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office Df the Register Df Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for for.s ordering: 1-800-36Z-Z050, services fDr taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraise.ent, allowance, or disallowance of deductions, or asseSSMent of tax (including discount or interest) as shown on this Notice _ust object within sixty (60) days of receipt of this Notice by: --written protest tD the PA Departllent Df Revenue, BDard of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --election to have the .atter deter.ined at audit of the account of the persDnal representative, OR --appeal to the Orphans' Court. Factual errors discDvered on this assess.ent should be addressed in writing tD: PA Departllent Df Revenue, Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, Dept. Z8060l, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 Df the bODklet "Instructions fDr Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanatiDn Df ad.inistratively cDrrectable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51.) discount of the tax paid is allowed. The 151. tax a.nesty nDn-participation penalty is computed on the total of the tax and interest assessed, and not paid befDre January 18, 1996, the first day after the end of the tax a_nesty period. This non-participation penalty is appealable in the sa.e .anner and in the the same ti.e period as you would appeal the tax and interest that has been assessed as indicated Dn this nDtice. Interest is charged beginning with first day Df delinquency, Dr nine (9) .onths and one (1) day from the date of death, to the date of pay.ent. Taxes which became delinquent before January 1, 198Z bear interest at the rate Df six (61.) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after January 1, 198Z will bear interest at a rate which will vary fro. calendar year tD calendar year with that rate announced by the PA Depart.ent Df Revenue. The applicable interest rates for 198Z through ZOOl are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest FactDr 198Z Z01. .000548 199Z 91. .000Z47 1983 161. .000438 1993-1994 n .00019Z 1984 111. .000301 1995-1998 91. .000Z47 1985 131. .000356 1999 n .00019Z 1986 101. .000Z74 ZOOO 81. .000Z19 1987 91. .000Z47 ZOOl 91. .000Z47 1988-1991 111. .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becD.es delinquent will reflect an interest calculatiDn tD fifteen (15) days beyond the date Df the assess.ent. If pay.ent is ..ade after the interest cD.putation date shown on the NDtice, additiDnal interest .ust be calculated. /(6(11 01 '-> REGISTER OF WILLS OF CUMBERLAND COUNTY STATUS REPORT UNDER RULE 6.12 (For Resident Decedents Dying After July 1,1992) Name of Decedent: Earl Leroy Wilson Date of Death: June 16, 200 I File No.: 21-01-0626 Social Security No.: 204-03-4744 r'.., " 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 above-captioned estate: 1. State whether administration of the estate is complete: )Tes)( ~o 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? )Tes ~o )( 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? )Tes)( ~o d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: October 28, 2002 Signature: ~ . Name: Thomas 1. I lams r oC4M,- Address: MARTSO~ DE F WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 Counsel for personal representative F: IFlLESIDA T AFILEIEST A TESIFORMSI 73 781-srcp '-;d;v. 1300 EX+ (5-00), r: D . uJ./ OFFlCJAL USE Di\L Y REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT 00626 NUMBER FILE NUMBER 21 01 COUNTY CODE YEAR SOCIAL SECURITY NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 >- z w o w I.) w o DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) WILSON, EARL L. 204-03-4744 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 06/16/2001 02/08/1922 REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) 0 1. Original Return ~ 2. Supplernental Return w >- 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after :.::,!:", 1.)0::': 12-12-82) w"-I.) 0 0 :cOO 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (Attach 1.)0:--' ,,-Ill of Will) copy of Trust) "- < 0 9. Litigation Proceeds Received 0 1 O. Spousal Poverty Credit (date of death between 1 o 3. Remainder Return (date of death prior to 12-13-<12) 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) ,>- "'z ww 0:0 O:z 00 u"- THISSEOrioJ.lMusT BE CQMPLEtEO. AU': CORR AME Carl C. Risch, Esquire IRM NAME (If applicable) Martson Deardorff Williams & Otto Ten East High Street Carlisle, PAl 7013 COMPLETE MAILING ADDRESS ELEPHONE NUMBER 717/243-3341 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ;:: :3 :J >- ii: < u w 0: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11 ) 12. Net Value of Estate (Line 8 minus Line 11) (12) 539.46 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) 539.46 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z 539.46 .045 (16) 0 16, Amount of Line 14 taxable at lineal rate x ;:: < >- :J "- 17. Amount of Line 14 taxable at sibling rate x .12 (17) :; 0 u ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) >- 19. Tax Due (19) 24.28 24.28 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ,., C-p~j>~'~j~illrM)$1 :>;~BE SURE ToANsWeR'~,L:;Qu!:siiONSi:lttRiWE:RSE'S)oe~bREE:HECK MATH <<',' i . ,t -"; Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 112 West High Street CITY Carlisle I STATE PA I ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 24.28 Total Credits (A + 8 + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 Total Interest/Penalty (D + E) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 24.28 (5A) (58) 24.28 -\ 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 ~: ~:::~ ~h~e~~~;i:~:~s:~~;~s~~~..~.~.~~~.~~~.~~~.:.~~~.~.~:..~~~~~~~~~~.~.~.i.~~.~~~~~~~:: ::::::: ::: ::::::::::::::: ::::::::: tj B d. receive the promise for life of either payments, benefits or care?.............................................................. 0 0 2. If 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 which contains a beneficiary designation?.... ........ ....................................................................... ..... ...... ...... .................. 0 0 Make Check Payable to: REGISTER OF WILLS, AGENT IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. preparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS 8 Kuntz Drive Gardners, PA 17324 DATE . !" I. ,/ J/i;;.l:' .r ADDRESS DATE ADORESS DATE Ten East High Street Carlisle, PA 17013 ,'/'" ,{ '/ 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 exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [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. . ' *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL L. I FILE NUMBER 21 - 01 - 00626 All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 18 shares, MetLife 29.97 539.46 TOTAL (Also enter on line 2, Recapitulation) 539.46 ." REVo1513 EX+ (9-00) . . . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WILSON, EARL L. I FILE NUMBER 21 - 01 - 00626 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE n_ ..._" I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Stacey Rae Wilson Daughter 1/2 residue 915 Cavalry Street Carlisle, P A 17013 2 Melody Ann Landis Daughter 1/2 residue 8 Kuntz Drive Gardners, P A 17324 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~, . MARTSON DEARDORFF WILLIAMS & OTTO MDW&L) INFOIUAATION. ADVICE. ADVOCACY ATTORNEYS & COUNSELLORS AT LAW January 12, 2004 WILLIAM F. MAlfrSON JOHN B. FOWLER III EDWARD L. SCHORPI' DANIEL K. DEARDORFF THOMAS J. WILLlMvlS . Ivo V. OTTO III GEORGE B. FALLER JR.' CARL C. RiSCH DAVID R. GALLOWAY ANTHONY T. LUCIDO CHRlSTOI'HER E. RICE STEVEN J. SHANAHAN 'BOARD CERTIFIED CiVIL TRIAL SPECIALIST TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 243-3341 FACSIMILE ("117) 243-1850 INTERNET www.mdwo.com Commonwealth of Pennsylvania Department of Revenue Dept. 280601 Harrisburg, PA 17128-0601 RE: Estate of Ear! L. Wilson, deceased 21-01-00626 Date of Death: June 16,2001 Dear Sir or Madam: Attached is Supplemental Inheritance Tax Return for the above decedent. It has just come to the attention of the Executrix that the decedent owned shares of Met Life stock. Due to that fact, the Executrix requests that no penalty be assessed in this estate. Thank you for your consideration of this matter. Very truly yours, MMy.S" 0 N( ~ E.. rJ..." ORFF WILLIAMS & OTTO l . ,\:.'.. \ \ \()/ j :' ~i'\~ Carl C. Risch CCR/c1m F:\FILESIDATAFILEIEST A TES\7378-I.rev.1 I N FOR MAT ION · A 0 vIe E · A 0 v 0 CAe y SM BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1U7 EX AFP 101-DSl CARL C RISCH MARTSON ETAL 10 E HIGH ST CARLISLE ESQ 004 MAR-5 IJAT-E ES'ATE OF DATE OF DEATH FILE NUMBER fa1JNtl ACN 03-01-2004 WILSON 06-16-2001 21 01-0626 CUMBERLAND 101 EARL L Reccrc Rae Allount Rellitted PA 17013 Clt'(r Clllnb. 0(' ..,,-. '.. ...... ;C"'_~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To insure proper credit to your account. subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6cfj-Ex--AFP--foY:03y------...--fNifERITANCE--YAX--si'7ffEME-tiY-OF-AC-Couirf--...------------------ --- ESTATE OF WILSON EARL L FILE NO.21 01-0626 ACN 101 DATE 03-01-2004 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-16-2004 P R I NCI PAL TAX DUE: ........................................................................................................................................................................................................................... 1.008.42 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0261 49.21 934.93 01-20-2004 CD003460 .00 24.28 ANCE OF UNPAID INTEREST/PENALTY AS OF 01-21-2004 TOTAL TAX CREDIT 1.008.42 BALANCE OF TAX DUE .00 INTEREST AND PEN. 2.42 1I! IF PAID AFTER THIS DATE. SEE REVERSE TOTAL DUE 2.42 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: C0l1110NWEAL TH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post AssesSllent Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount of the tax paid is allowed. PENALTY: The 1570 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (670) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOX .000548 1987 970 .000Z47 1999 7Z .00019Z 1983 1670 .000438 1988-1991 1170 .000301 ZOOO 870 .000Z19 1984 1170 .000301 199Z 970 .000Z47 ZOOI 970 .000Z47 1985 1370 .000356 1993-1994 7Z .00019Z ZOOZ 670 .000164 1986 lOX .000Z74 1995-1998 970 .000Z47 Z003 570 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG~ PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-1607 EX AFP (01-05) CARL C RISCH MARTSON ETAL 10 E HIGH ST CARLISLE ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-01-2004 WILSON 06-16-2001 21 01-0626 CUMBERLAND 101 EARL L Allount Rellitted PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=i6o-j-E3f-AFP--foY:03Y------...--iNHERITANc'E--fA3f-Si'jrfEM'E-tif-tfF'-Atrcouiif--.-..---------------- - ---- ESTATE OF WILSON EARL L FILE NO. 21 01-0626 ACN 101 DATE 03-01-2004 THIS STATE"ENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NA"ED ESTATE. SHOWN BELOW IS A SU"MARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-16-2004 PR I NCI PAL T AX DUE: ........................................................................................................................................................................................................................... 1,008.42 PAYMENTS (TAX CREDITS): BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0261 49.21 934.93 01-20-2004 CD003460 .00 24.28 l.!l If) 0 ct ,..... ..- a::: 'j = :c .,) ..w :..'P: p .:;:S::: .Vil'" g:~ :5 0: ~-, .:)U ANCE OF UNPAID INTEREST/PENALTY AS OF 01-21-2004 TOTAL TAX CREDIT 1,008.42 BALANCE OF TAX DUE .00 INTEREST AND PEN. 2.42 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 2.42 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. ) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 2B0601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT WILLIAMS THOMAS J 10 E HIGH STREET CARLISLE, PA 17013 ____n__ fold (-, i.'"f r ,- , ESTATE INFORMATION: SSN: 204-03-4744 FILE NUMBER: 2101-0626 DECEDENT NAME: WILSON EARL LEROY DATE OF PAYMENT: 03/11/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/16/2001 NO. CD 003663 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2.42 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CARL C RISCH, ESQ ; i, CHECK# 12930 t', INITIALS: AC RECEIVED BY: SEAL I ~., \ ~,~..,._- i [L REGISTER OF WILLS $2.42 GLENDA FARNER STRASBAUGH REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-IU1 EX AFP [DI-O!I ,~'-i.' ; DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-05-2004 WILSON 06-16-2001 21 01-0626 CUMBERLAND 101 EARL L Hf;: CARL C RISCH MARTSON ETAL 10 E HIGH ST CARLISLE ESQ '04 API~ 20 P,11:.36 Allount Rellitted i..: ;. p~~MJ~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV :i6o-j-i:3f-AFP--foY:03Y------...--iNifERITANCE--fA3f-sTATEME-tif-oF-Aifcou'Nf--.-..---------------- ----- ESTATE OF WILSON EARL L FILE NO. 21 01-0626 ACN 101 DATE 04-05-2004 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-16-2004 PR I NC I PAL TAX DU E : ........_................................................................................................................................................................................................................. 1,008.42 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0261 49.21 934.93 01-20-2004 CD003460 .00 24.28 03-11-2004 CD003663 2.42- 2.42 TOTAL TAX CREDIT 1,008.42 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IE IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J A.L. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the nalle and address printed on the reverse side. If RESIDENT DECEDENT make check or 1I0ney order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or 1I0ney order payable to: COMMONWEALTH OF PENNSYLVANIA" REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, lIay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or froll the Departllent"s 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Departllent of Revenue, Bureau of Individual Taxes, ATTN: Post Assessllent Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar 1I0nths after the decedent's death, a five percent (570) discount of the tax paid is allowed. PENALTY: The 1570 tax allnesty non-participation penalty is cOllputed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax allnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (670) percent per annum calculated at a daily rate of .000164. All taxes which becalle delinquent on and after January 1, 1982 will bear interest at a rate which will vary froll calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 2070 .000548 1988-1991 1170 .000301 2001 970 .000247 1983 1670 .000438 1992 970 .000247 2002 670 .000164 1984 1170 .000301 1993-1994 77- .000192 2003 570 .000137 1985 1370 .000356 1995-1998 970 .000247 2004 470 .000110 1986 lOX .000274 1999 77- .000192 1987 970 .000247 2000 870 .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becolles delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest cOllputation date shown on the Notice, additional interest lIuSt be calculated. 't .f ....-.: ..-. ~,-) .; ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ;/ 20G~ DEe 2 I ~ ~~ICE OF INHERITANCE TAX RECORDED (~\GlSBtf~NT, ALLOWANCE OR DISALLOWANCE . r"'C(::i~::iHi c!r~N~~~CTIONS AND ASSESSHENT OF TAX t'k.,./"-' ,-' w DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN *' REV-1547 EX iFP lDl-051 M'U: 5S 02-16-2004 WILSON 06-16-2001 21 01-0626 CUMBERLAND 101 EAR L L CARL C RISCH MARTSON ETAL 10 E HIGH ST CARLISLE ESQ CLERK OF ORPHANS CQURT CU~,\pr[),.1 (\\.'I) co. Pi\ l\'!,_." ; ,.. Anount Renitted PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4-j-E3f-AFP--coY=o3Y-Nc:fficE--oF-INHEifiTAifcE-jAX-APPRifisEMENT~--Ai:.i-owAifcE-ifR------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WILSON EARL L FILE NO. 21 01-0626 ACN 101 DATE 02-16-2004 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Hortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets NO. 01 .00 539.46 .00 .00 .00 .00 .00 (8) NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. 539.46 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adn. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governnental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax .00 .00 (11) (12) (13) (14) 00 539.46 .00 22,409.13 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Line 14 at Spousal rate (15) 16. Anount of Line 14 taxable at Lineal/Class A rate (16) 17. Anount of Line 14 at Sibling rate (17) 18. Anount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due C DITS: .00 22,409.13 .00 .00 X 00 = X 045 = X 12 = X 15 = (19)= .00 1,008.42 .00 .00 1,008.42 DATE 09-13-2001 NUHBER CDOOD261 + INTEREST/PEN PAID (-) 49.21 AHOUNT PAID 934.93 INTEREST IS CHARGED THROUGH 03-02-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE ~RSE SIDE OF THIS FORM TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 984.14 24.28 2.53 26.81 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YDU HAY BE DUEll A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) V~ RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estete is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest DailY Interest Rate Factor Year Rate Factor Year Rate - - Daily Factor Year 1982 207. .000548 1987 97. .000247 1999 77- .000192 1983 167. .000438 1988-1991 117. .000301 2000 87. .000219 1984 117. .000301 1992 97. .000247 2001 97. .000247 1985 137. .000356 1993-1994 77- .000192 2002 67. .000164 1986 107. .000274 1995-1998 97. .000247 2003 57. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. * . .. NOTICE TO: Thomas Williams FROM: Kirk Sohonage, Solicitor for the Register of Wills DATE: January 14,2005 SUB: Additional Probate Fees Decedent: Earl Wilson Estate No.: 21-01-626 In an annual review of all estates and accounts, it has come to our attention the above listed estate owes additional probate fees in the amount of$ 10.00. Our records indicate that you are the personal representative or counsel for the same in the above listed estate. Probate fees are estimated at the time of petitioning for letters. Final probate fee amounts are determined by the value ofthe estate as reported on the inheritance tax return filed in our office for the Department of Revenue. The additional probate fee should be made payable to "Register of Wills" and be forwarded in the enclosed envelope within 15 days of this notice. If you feel you have received this notice in error, kindly contact the Register of Wills directly at (717) 240-5411 and she will be happy to review the matter. . Glenda Farner Strasbaugh Register of Wills & Clerk of the Orphans' Court (717) 240-6345 FAX (717) 240-7797 One Courthouse Square Carlisle. Pa. 17013 Marjorie A. Wevodau First Deputy Kirk S. Sohonage. Esquire Solicitor OFFICES OF l\egister of Mills anb (({em of tbe <9rpbans' ((ourt ((ount!' of Cumberlanb NOTICE TO: Thomas Williams FROM: Kirk Sohonage, Solicitor for the Register of Wills DATE: January 14,2005 C?~ SUB: Additional Probate Fees - Decedent: Earl Wilson ~\ ,\ ~3. Estate No.: 21-01-626 In an annual review of all estates and accounts, it has come to our attention the above listed estate owes additional probate fees in the amount of $ 10.00. Our records indicate that you are the personal representative or counsel for the same in the above listed estate. Probate fees are estimated at the time of petitioning for letters. Final probate fee amounts are determined by the value of the estate as reported on the inheritance tax return filed in our office for the Department of Revenue. The additional probate fee should be made payable to "Register of Wills" and be forwarded in the enclosed envelope within 15 days of this notice. If you feel you have received this notice in error, kindly contact the Register of Wills directly at (717) 240-5411 and she will be happy to review the matter. C5 (,0 0'1